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Florida Real Estate Wire - Real Estate News > Investment Realty > Navigating Special Assessments: A Realtor’s Essential Guide

Investment Realty

Navigating Special Assessments: A Realtor’s Essential Guide

September 27, 2025
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Real estate transactions can encounter unexpected financial hurdles, particularly concerning special assessments. These levies, imposed by municipalities, Homeowners’ Associations (HOAs), and Condominium Associations, carry distinct disclosure and payment responsibilities. Understanding these differences is crucial for realtors to guide clients effectively and ensure smooth closings, preventing potential financial surprises.

Key Takeaways

  • Special assessments can be levied by municipalities, HOAs, and Condo Associations.
  • Each type has unique disclosure obligations and payment responsibilities.
  • Contract terms and governing documents dictate how assessments are handled.
  • Realtors must be knowledgeable to advise clients and facilitate seamless transactions.

Condominium Association Special Assessments

For condominium properties, the Condominium Rider is a mandatory document in sales. It outlines how special assessments are handled. If an assessment is levied before the contract’s effective date, the Rider specifies whether the buyer or seller will cover it, defaulting to the seller if not explicitly stated. For assessments levied between the effective date and closing, the same buyer/seller designation applies, again defaulting to the seller. If installments are allowed and the buyer assumes them, the seller pays installments due before closing, and the buyer or seller covers post-closing installments, defaulting to the buyer. If the association doesn’t permit installment assumption, the seller must pay the assessment in full before closing.

Homeowners Association Special Assessments

The HOA Disclosure addresses special assessments. It states that if assessments exist on the effective date or are levied before closing, the seller must pay them in full. If installments are an option, the seller pays those due before closing, and either the buyer or seller is responsible for subsequent installments. While the HOA disclosure doesn’t mandate specific disclosure language, sellers are advised to proactively reveal any known special assessments.

Municipality Special Assessments

Municipal special assessments are covered under Section 9(f) of standard real estate contracts. This section offers two primary options: either the seller pays all installments due before closing and the buyer pays those thereafter (with prorations similar to property taxes), or the seller pays the entire remaining balance at closing. The chosen option must be clearly stated in the contract. It’s vital for realtors to research potential municipal assessments affecting a property, as Section 9(f) applies solely to these and not to HOA or condo assessments.

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