What does an HOA board need to do each month of the year?

By OurHOA · General information · Revised November 2, 2026

A month-by-month HOA board calendar: budget, annual meeting, insurance renewal, 1099 and 1120-H dates, plus Texas, Florida and Colorado filing deadlines.

Part of the HOA board handbook: running the board.

Build the calendar around your fiscal year

Most recurring board work hangs off two dates, the start of the fiscal year and the annual meeting. The budget has to be adopted and sent to owners before the fiscal year starts. The annual meeting and election happen when the bylaws say. Tax filings are due a set number of months after the fiscal year ends. Everything else, like insurance renewal and seasonal maintenance, has its own fixed date. The schedule below assumes a calendar fiscal year and an annual meeting in the fall. If your fiscal year starts July 1, shift the budget, tax and state reporting items by six months and leave the seasonal items where they are. Put every item in a shared calendar with a named owner, and review the next 90 days at each board meeting.

January through March

January. Send Form 1099-NEC to each independent contractor the association paid $2,000 or more during 2026, and file the forms with the IRS. The normal deadline is January 31, but January 31, 2027 falls on a Sunday, so the due date moves to Monday, February 1. The IRS says the $2,000 threshold may be adjusted for inflation starting in 2027, so read the instructions again next December. Confirm the new assessment amounts are loaded and that owners got payment instructions. Florida corporations, nonprofit HOAs included, owe a Sunbiz annual report by May 1, so file it while the January list is short. February. Close the prior year's books and engage the accountant for the review or audit if your documents or state law call for one. Hold the board's organizational meeting if the election was recent, and change bank signers and online access the same week. March. Compare last year's actual results to the budget. Walk the property after winter and list spring repairs. A Florida association on a calendar year must have its annual financial report done by March 31, which is 90 days after year end, and a Colorado association has the same 90 days for its annual disclosure. Confirm that pool service and landscaping contracts are signed.

April through June

April. Many associations file Form 1120-H, the federal return for homeowners associations. It is due by the 15th day of the fourth month after the tax year ends, which is April 15 for a calendar year, and the election is made separately each year. Your accountant may recommend Form 1120 instead, so ask. In Florida, the financial report goes to members within 21 days after it is final and no later than April 30, the 120-day outer limit. May. The Florida annual report is due on Sunbiz by May 1. Get the pool ready: check the permit, safety equipment, gate hardware and posted rules, and confirm lifeguard or monitor arrangements. June. Run a midyear financial review and flag categories running over. Check the reserve study for projects due next year so they can be bid in the fall. Start the insurance renewal conversation if the policy renews in late summer or fall.

July through September

July. Update the reserve study or do its annual review. California Civil Code section 5550 requires associations there to have a visual inspection of major components at least every three years and to review the study every year. Other states set their own rules and many set none, but a yearly review keeps the August budget honest. August. Draft next year's budget with the treasurer. Collect vendor price changes, insurance estimates, utility trends and the reserve contribution from the updated study. September. The board approves the proposed budget. In Colorado the board then has 90 days to send owners a summary and must set an owners' meeting to consider it, so a September vote leaves room for an October or November meeting before January 1. Ask the insurance agent for renewal quotes at least 60 days before the policy expires and review limits, deductibles and directors and officers coverage. Send annual meeting and election notices on the schedule your bylaws and state law set.

October through December

October. Hold the Colorado budget meeting, where the budget stands unless a majority of all owners votes to reject it, whether or not a quorum is present, unless the declaration says otherwise. Florida associations give each member a copy of the budget or a written notice that a free copy is available on request. California associations send the annual budget report and the annual policy statement 30 to 90 days before the fiscal year ends under Civil Code sections 5300 and 5310. Hold the annual meeting if yours falls in the fall. November. Close the pool and winterize irrigation. Confirm the snow removal contract and the map of areas to clear. Remind owners about decoration and guest parking rules before the complaints start. December. Adopt or confirm the final budget if your documents give the board that power. Mail coupons or set up automatic payments for the new year. Collect a W-9 from every vendor paid this year that has none on file, so the January 1099s take an afternoon instead of a week.

Dates set by Texas, Florida and Colorado law

These are the state deadlines that slip most often, because a typical declaration never mentions them. Texas. Property Code section 209.004 requires a management certificate recorded in every county where the subdivision sits, listing the association's contact person, website and transfer fees. When any of that changes, such as a new contact after an election or a new resale fee, the association must record an amended certificate within 30 days and file it electronically with the Texas Real Estate Commission within 7 days after recording. If the association fails to record, a buyer, lender or title company is not liable to it for amounts owed before a sale to a bona fide purchaser. For an owner election or vote held at a meeting, section 209.0056 requires written notice no earlier than the 60th day and no later than the 10th day before the vote. Florida. Under section 720.3033, each newly elected or appointed director has 90 days to file a certificate of completing a state-approved education course, and a director who misses it is suspended from the board until it is filed. Directors of associations with fewer than 2,500 parcels must also complete 4 hours of continuing education every year. Put each director's 90-day date on the calendar the night of the election. Member meeting notices go out at least 14 days ahead under section 720.306(5) unless the bylaws provide otherwise. The Sunbiz annual report costs $61.25 for a nonprofit, and nonprofits are not charged the $400 late fee, but a corporation that still has not filed by the third Friday in September is administratively dissolved. Colorado. Section 38-33.3-401 requires the association to register with the Division of Real Estate every year, and a registration is valid for one year. While it is lapsed, the association's right to enforce its assessment lien or pursue collections is suspended. Registration also asks for delinquency and collection counts for the prior 12 months, so pull them from the ledger before the renewal date. Section 38-33.3-209.4(2) requires the budget, assessment list, financial statements, insurance policy list, prior-year minutes and governance policies to be available to owners within 90 days after the fiscal year ends.

Every month and every quarter

Some work belongs on every meeting agenda. Review the bank reconciliations for the operating and reserve accounts, the income and expense statement against budget, and the delinquency report. California Civil Code section 5500 makes these reviews mandatory there, and everywhere else they are the minimum a treasurer should present. Our guide on the HOA treasurer's monthly checklist breaks them down line by line. Approve the prior minutes, go through open action items and contracts coming up for renewal, and confirm the notice for the next meeting went out on time. Once a quarter, walk the common areas and update the repair list, check that vendor insurance certificates have not expired, confirm the reserve transfers the budget calls for actually happened, and make sure every architectural request got a decision within the deadline in your documents.

Adapting the calendar to your association

Start from your governing documents. Write down every date they fix: the annual meeting month, the budget adoption deadline, notice periods for meetings and elections, and any audit or review requirement. Then add the state deadlines above, or your own state's versions of them. Add each contract's end date and the notice period for canceling or renegotiating it, because a landscaping contract that renews on its own is a date like any other. Finally, add seasonal work specific to your property, such as gutter cleaning, pond treatment or sprinkler startup. Our guide on getting the HOA books ready for the CPA covers the February close in detail. The finished calendar should fit on one page. Hand it to every new director at orientation and update it after each annual meeting. Rules vary by state and by each community's governing documents, and this calendar is general education, not legal advice.

Sources

These guides are general education for HOA boards and residents, not legal, tax, or financial advice. Rules vary by state and by your community's governing documents - check with a professional for your situation.

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