The 2026 California HOA Compliance Calendar: Every Deadline You Need to Know

If you serve on a California HOA board, you already know it's a thankless job. What you might not realize is just how many legal deadlines you're personally responsible for meeting every single year.

Missing a compliance deadline under the Davis-Stirling Common Interest Development Act (Civil Code §4000–6150) isn't just an administrative headache — it can expose your association to lawsuits, state fines, and even personal liability for individual board members. In 2024 alone, California courts saw hundreds of HOA-related lawsuits, many of which stemmed from missed disclosure requirements or improper election procedures.

This calendar breaks down every major compliance obligation for California HOAs in 2026, month by month, with exact Civil Code citations. Whether you're a first-time volunteer board member or a seasoned property manager, bookmark this page — and consider it your legal safety net for the year ahead.

Disclaimer: This guide is for informational purposes only and does not constitute legal advice. Consult with a qualified California HOA attorney for guidance specific to your community. Laws cited are current as of February 2026.

How to Use This Calendar

Most California HOAs operate on a January 1 – December 31 fiscal year. This calendar is organized accordingly. If your association uses a different fiscal year, adjust the deadlines based on the statutory timing windows (e.g., "30–90 days before fiscal year-end").

For each deadline, we've included:

- 📅 When — the deadline or timing window
- 📜 What law — the exact Civil Code section
- ✅ What to do — plain-English action items
- 👤 Who's responsible — board, treasurer, secretary, or management company
- ⚠️ What happens if you miss it — consequences of non-compliance

January 2026

New Laws Take Effect (January 1)

Several new and amended laws take effect on January 1, 2026. See the "New for 2026" section at the end of this post for details.

Annual Budget Report Distribution Deadline (for Dec 31 Fiscal Year-End)

📜 Civil Code §5300 | 👤 Board / Treasurer / Management Company

The annual budget report must be distributed to all members 30 to 90 days before the end of the fiscal year (Civil Code §5300(a)). For associations with a December 31 fiscal year-end, this means the report should have been distributed between October 2 and November 30, 2025.

If your board missed this window, take corrective action in January immediately. The budget report must include:

- Pro forma operating budget with estimated revenue and expenses (§5300(b)(1))
- Summary of reserves prepared per §5565 (§5300(b)(2))
- Reserve funding plan summary (§5300(b)(3))
- Statement on deferred maintenance for components with ≤30-year remaining life (§5300(b)(4))
- Statement on anticipated special assessments (§5300(b)(5))
- Reserve funding mechanisms (§5300(b)(6))
- Insurance policy summary — name of insurer, policy type, limits, and deductibles (§5300(b)(9))
- Outstanding loan disclosures (§5300(b)(8))

⚠️ Non-compliance risk: Without distributing the budget report, the board cannot impose regular assessment increases exceeding the prior year's amount (Civil Code §5605(a)). This is one of the most consequential deadlines in the entire Davis-Stirling Act.

Annual Policy Statement Distribution

📜 Civil Code §5310 | 👤 Secretary / Management Company

The annual policy statement must also be distributed 30 to 90 days before fiscal year-end (§5310(a)). For calendar-year HOAs, the same October–November window applies. This statement includes:

- Designated contact for official communications (§5310(a)(1))
- Assessment collection policies (§5310(a)(6))
- Discipline policy and penalty schedule (§5310(a)(8))
- Dispute resolution procedures (§5310(a)(9))
- Architectural modification approval requirements (§5310(a)(10))

Pro tip: Many associations distribute the budget report (§5300) and the policy statement (§5310) together in a single annual disclosure package. Propty generates both documents automatically and tracks delivery to every member.

IRS Form 1120-H or 1120 — Begin Preparation

While the filing deadline isn't until later, January is the time to begin gathering financial records from the prior year. Work with your CPA or tax preparer early.

February – March 2026

Tax Filing: IRS Form 1120-H

📜 IRS Code | 👤 Treasurer / CPA

HOAs filing IRS Form 1120-H (the simplified HOA tax return) must file by the 15th day of the 4th month after fiscal year-end. For calendar-year associations, that's April 15, 2026.

However, if your association files a standard Form 1120 (corporate return), the deadline is also April 15 for calendar-year filers.

Start preparation in February to allow time for review. Many CPAs serving HOAs get backed up during tax season.

California Franchise Tax: Form 100

📜 California Revenue & Taxation Code | 👤 Treasurer / CPA

California incorporated HOAs must file Form 100 (California Corporation Franchise or Income Tax Return) by April 15, 2026 for calendar-year filers. Unincorporated associations may need to file Form 100 as well if they have taxable income.

The minimum franchise tax is $800 per year for most HOAs (some very small HOAs may be exempt).

⚠️ Non-compliance risk: Failure to file results in penalties and interest. Continued non-filing can lead to FTB suspension of the association's corporate status, which prevents the HOA from enforcing CC&Rs or filing lawsuits.

Reserve Study Annual Review

📜 Civil Code §5550(a) | 👤 Board

The board must review the reserve study annually and implement necessary adjustments. While the full reserve study is required every three years, the annual review is an ongoing obligation. Q1 is the ideal time to conduct this review alongside budget planning.

The reserve study must identify:

- Major components with remaining useful life under 30 years (§5550(b)(1))
- Probable remaining useful life of each component (§5550(b)(2))
- Estimated repair/replacement costs (§5550(b)(3))
- Total annual contribution needed (§5550(b)(4))
- Reserve funding plan (§5550(b)(5))

Note: As amended by SB 900 (2024), §5550(c) now clarifies that "major components" includes gas, water, and electrical service lines the association is responsible for. Make sure your reserve study addresses these.

April 2026

Tax Filing Deadlines

📜 IRS / FTB | 👤 Treasurer / CPA

- April 15: IRS Form 1120-H (or 1120) due for calendar-year HOAs
- April 15: California Form 100 due for calendar-year HOAs
- Extensions available (Form 7004 for federal, Form FTB 3539 for California), but estimated tax payments are still due by April 15

Assessment Increase Notices

📜 Civil Code §5615 | 👤 Board / Management Company

If your association approved an assessment increase as part of the 2026 budget, individual notice must be provided to all members not less than 30 nor more than 60 days before the increased assessment becomes due (§5615).

For an increase effective July 1, notices must go out between May 2 and June 1. Plan the mailing in April.

Remember: Regular assessment increases are capped at 20% above the prior year without a member vote (Civil Code §5605(b)). Special assessments exceeding 5% of budgeted gross expenses also require member approval.

May – June 2026

Annual Meeting & Board Election Preparation

📜 Civil Code §§5100–5145 | 👤 Secretary / Board / Inspector of Elections

The annual meeting and board election is often the single most procedurally complex compliance event of the year. Start planning at least 90 days before the meeting date. Here's the timeline:

90+ days before the meeting:
- Select an independent third-party Inspector of Elections (§5105(a)(5), §5110)
- The inspector cannot be a board member, candidate, or related to either

At least 30 days before nomination deadline:
- Provide general notice of nomination procedures and deadline (§5115(a))

At least 30 days before ballots are distributed:
- Provide general notice of the election date, ballot return deadline, meeting location, and candidate list (§5115(b))
- Allow members to verify voter list and candidate registration list accuracy (§5105(a)(7))

At least 30 days before voting deadline:
- Mail or deliver ballots and two preaddressed envelopes with return instructions to every member (§5115(c))
- Ballots must preserve voter anonymity — no names, addresses, or unit numbers on the ballot itself

⚠️ Non-compliance risk: Election challenges are among the most common HOA lawsuits in California. Failure to follow the secret ballot and Inspector of Elections procedures can result in court-ordered new elections at the association's expense, plus attorney fees.

Propty automates your entire election timeline — from nomination notices to ballot tracking to Inspector of Elections coordination. Never miss a procedural step again.

July – August 2026

Mid-Year Financial Review

📜 Fiduciary Duty / Business Judgment Rule | 👤 Board / Treasurer

While not a specific statutory deadline, the board has a fiduciary obligation to monitor association finances throughout the year. Mid-year is the time to:

- Review actual expenses vs. budget
- Assess reserve fund status and investment performance
- Identify any shortfalls requiring a special assessment or budget adjustment
- Review delinquency rates and collection efforts

Insurance Policy Review

📜 Civil Code §5300(b)(9) | 👤 Board / Management Company

Most HOA insurance policies renew annually. Before renewal:

- Review coverage limits against current replacement costs
- Verify fidelity bond/crime coverage meets requirements (many governing documents require coverage equal to reserve funds)
- Confirm general liability, property, D&O (directors & officers), and earthquake coverage is adequate
- Update the insurance summary for the next annual budget report

September – October 2026

Annual Budget Preparation

📜 Civil Code §§5300, 5550 | 👤 Board / Treasurer / Management Company

For calendar-year associations, fall is budget season. The 2027 budget and annual disclosures must be distributed 30–90 days before December 31 — meaning between October 2 and November 30, 2026 (§5300(a)).

Budget preparation checklist:

1. Update the reserve study (full study every 3 years; annual review otherwise) (§5550)
2. Obtain maintenance and service contract bids
3. Calculate reserve funding contributions per the funding plan
4. Determine if assessment increases are needed (stay within 20% cap or plan a member vote) (§5605(b))
5. Prepare the pro forma operating budget
6. Compile all required disclosures (insurance summary, reserve summary, loan disclosures, etc.)

Begin Election Planning (if Annual Meeting is in Q4 or Q1)

If your annual meeting falls in November, December, or January, begin the 90-day election preparation process now. See the May–June section above for the full timeline.

November – December 2026

Distribute Annual Budget Report & Policy Statement

📜 Civil Code §§5300, 5310, 5320 | 👤 Board / Secretary / Management Company

This is the single most important annual compliance deadline for calendar-year HOAs.

Distribute the complete annual disclosure package 30–90 days before December 31, meaning no later than November 30, 2026 and no earlier than October 2, 2026.

You may deliver either the full report or a summary with instructions for requesting the full report at no cost (§5320). However, if any member has requested full reports, you must deliver the complete version to that member.

Annual Meeting & Board Election

Hold the annual meeting, count ballots, and certify election results. Ensure:

- Ballots are counted by the Inspector of Elections at the noticed meeting (§5120)
- Results are recorded in the minutes
- New directors are seated per the governing documents

Year-End Financial Close

Prepare financial records for year-end close, CPA review, and tax preparation.

Ongoing Obligations (Not Tied to Specific Months)

These requirements apply year-round:

Board Meetings & Notices

📜 Civil Code §§4900–4955 | 👤 Board / Secretary

- Regular board meetings: At least 4 days' notice by general delivery (§4920(a))
- Special/emergency board meetings: At least 2 days' notice (§4920(b))
- Open meeting requirement: Members may attend and speak at all board meetings except executive sessions (§4925)
- Executive session limitations: Only for litigation, contracts, member discipline, personnel, or payment plan matters (§4935)
- Meeting minutes: Must be made available within 30 days of the meeting (§4950)

Member Record Requests

📜 Civil Code §§5200–5235 | 👤 Secretary / Management Company

- Members have the right to inspect and copy association records (§5205)
- Association must respond within 10 business days of a written request (§5210)
- Certain records must be made available (financial documents, meeting minutes, membership lists, governing documents, contracts, etc.)
- Failure to provide records within the time frame can result in a $500 penalty per violation payable to the requesting member (§5235)

Assessment Collection & Lien Procedures

📜 Civil Code §§5650–5740 | 👤 Board / Management Company

- Delinquent assessments: Association must follow specific notice and lien procedures
- Pre-lien notice required at least 30 days before recording a lien (§5660)
- Lien amount must be $1,800 or more (or 12+ months delinquent) before recording (§5673)
- Members must be offered a payment plan before the association records a lien (§5665)
- Small claims court option: encouraged before lien for amounts under $10,000

Architectural Review Requests

📜 Civil Code §4765 | 👤 Board / Architectural Committee

- Association must provide a fair, reasonable, and expeditious process
- Written decisions required within 60 days of a complete application, or the request is deemed approved (§4765)
- Cannot unreasonably restrict drought-tolerant landscaping (§4735), EV charging stations (§4745), or solar installations (Civil Code §714.1)

EV Charging Station Requests

📜 Civil Code §4745 | 👤 Board / Management Company

- HOAs cannot prohibit or unreasonably restrict EV charging stations in an owner's unit or designated parking space (§4745(a))
- Applications must be processed within 60 days or they are deemed approved (§4745(e))
- Owners installing in common or exclusive-use common areas must carry liability insurance and pay all costs (§4745(f))

Document Retention

📜 Civil Code §5210 | 👤 Secretary / Management Company

Key retention periods:
- Permanently: Governing documents (CC&Rs, bylaws, articles of incorporation)
- 12 years: Financial records, tax returns, reserve studies
- 7 years: General correspondence, contracts (after expiration)
- 2 inspection cycles: SB 326 balcony inspection reports (§5551(i))

SB 326 / Balcony Inspections: Where Do You Stand?

📜 Civil Code §5551 (as amended by SB 410, effective January 1, 2026) | 👤 Board

This is a critical safety and liability issue. Here's what you need to know:

Who it applies to: Condominium associations with buildings containing 3+ attached multifamily dwelling units that have exterior elevated elements (balconies, decks, stairways, walkways) more than 6 feet above ground and supported by wood or wood-based products (§5551(a)(3), §5551(l)).

What's required: A visual inspection by a licensed structural engineer, civil engineer, or architect of a statistically significant sample of exterior elevated elements (§5551(b)(1)).

Key deadlines:
- First inspection deadline was January 1, 2025 (§5551(i))
- Subsequent inspections every 9 years — next due by January 1, 2034
- Buildings with certificates of occupancy issued after January 1, 2020 — inspection due 6 years after certificate of occupancy (§5551(k))

If you haven't completed your first inspection yet, you are already past due. Act immediately.

Consequences of non-compliance:
- If an inspector finds an immediate safety threat, they must report to the local code enforcement agency within 15 days (§5551(g)(1))
- The association must immediately prevent occupant access to the affected element
- Local enforcement agencies can recover enforcement costs from the association (§5551(g)(2))
- Personal liability exposure for board members who fail to act on known safety hazards

Inspection reports must be incorporated into your reserve study (§5551(f)) and maintained for two inspection cycles (§5551(i)).

New for 2026: Legislation Taking Effect January 1, 2026

SB 410 — Amendments to Balcony Inspection Law (§5551)

Effective January 1, 2026 (Stats. 2025, Ch. 516)

SB 410 amends Civil Code §5551 (originally enacted as SB 326) with several clarifications and updates to the exterior elevated element inspection requirements. Associations should review the updated statute and ensure their inspection procedures comply with the amended language.

SB 900 (2024) — Utility Service Lines in Reserve Studies

Effective January 1, 2025 (now fully in effect)

SB 900 amended Civil Code §§4775 and 5550 to clarify that associations are responsible for maintaining, repairing, and replacing gas, water, and electrical service lines that begin in common areas — even if they extend into separate interests. These components must now be included in your reserve study as "major components" (§5550(c)).

Action for 2026: If your reserve study hasn't been updated since SB 900 took effect, update it this year to include utility service lines.

AB 1458 (2024) — Election Procedure Updates

Effective January 1, 2025 (now fully in effect)

AB 1458 amended Civil Code §5115 with updated election notice and quorum procedures. Key changes include provisions for reduced quorum requirements when initial elections fail to achieve quorum, allowing the board to call a subsequent meeting with a 20% quorum requirement (§5115(d)(2)). Ensure your election operating rules reflect these changes.

Assessment Caps for Affordable Housing Units (AB 572)

Effective January 1, 2024 (in effect)

For associations recorded on or after January 1, 2025, regular assessments against owners of deed-restricted affordable housing units cannot increase by more than 5% plus the CPI change (capped at 10%) annually (Civil Code §5605(c)).

SB 547 — Commercial Property Insurance Cancellation Protections

Effective January 1, 2026

SB 547 adds commercial property policies with limits of $10,000,000 or more to the cancellation moratorium list. This is significant for larger HOAs and condominium associations whose master insurance policies fall in this range — providing additional protections against mid-term cancellations and non-renewals.

SB 625 — Disaster Reconstruction Protections

Effective January 1, 2026

SB 625 makes any rule or governing document unenforceable if it blocks the rebuilding of a similar home after a declared disaster. It also creates an expedited architectural review process for rebuilding after disasters. Given California's wildfire and natural disaster risks, boards should update their architectural review procedures to comply.

SB 770 — EV Charging Station Insurance Changes

Effective January 1, 2026

SB 770 amends Civil Code §4745 to remove the requirement for homeowners installing EV chargers in the association's common area to obtain a certificate of insurance naming the association as additional insured. Boards should update their EV charging policies and application forms to reflect this change.

AB 130 — HOA Fine Caps

Effective immediately (signed 2025)

AB 130 (budget trailer bill) caps HOA fines at $100 per violation, unless the violation "may result in an adverse health or safety impact on the common area or another association member's property." This is a significant change — boards should review their fine schedules and enforcement policies immediately.

*Source: CAI-CLAC 2025 Legislative Session tracking (caiclac.com). For the most current legislative updates, consult CAI-CLAC or a California HOA attorney.*

Your 2026 Compliance Checklist at a Glance

Quarter — Key Deadlines

Q1 (Jan–Mar) — Verify annual disclosures were sent; begin tax prep; conduct reserve study annual review; review new laws effective Jan 1

Q2 (Apr–Jun) — File tax returns (April 15); send assessment increase notices (30–60 days before effective); begin election planning

Q3 (Jul–Sep) — Mid-year financial review; insurance policy review and renewal; begin 2027 budget preparation

Q4 (Oct–Dec) — Distribute annual budget report and policy statement (Oct 2–Nov 30 for calendar-year HOAs); hold annual meeting and election; year-end close

Stop Tracking Deadlines on Spreadsheets

If reading this calendar gave you anxiety, you're not alone. The average California HOA has over 30 distinct compliance deadlines per year — and that's before you count governing document requirements, vendor contracts, and maintenance schedules.

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📥 Download: Free 2026 California HOA Compliance Calendar PDF

Want a printable version of this entire calendar? We've created a free, downloadable PDF with every deadline, citation, and action item organized by month.

Download the 2026 California HOA Compliance Calendar (PDF) →

Perfect for posting in your HOA office, sharing at board meetings, or keeping in your compliance binder.

*Questions about a specific compliance deadline? Contact us — our team includes California HOA compliance specialists who can help.*

*Last updated: February 2026*