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California HOA Compliance Calendar

Enter your fiscal year-end and get every California deadline for the year: the annual reports, assessment notices, the accountant’s review, tax returns, state filings and elections. Print it or add it to your calendar.

Build Your Calendar Read the deadline-by-deadline guide

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These dates come from the Davis-Stirling Act and the other laws listed under Sources below, reviewed October 2026, and assume your governing documents don’t set stricter deadlines. Tax due dates can shift when they fall on a weekend or holiday. Have your association’s attorney and accountant confirm the calendar before you rely on it. This tool is general educational information, not legal or tax advice.

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How the dates are figured

The Rules Behind Each Deadline

Most deadlines count back from, or forward from, your fiscal year-end.

Each row in the calendar comes from a specific law. Here’s what each one says, so you can check the math.

  • Annual budget report and policy statement. Both go out 30 to 90 days before the fiscal year ends (section 5300, section 5310), as a full report or a summary by individual delivery (section 5320). The Assessment and Reserve Funding Disclosure Summary goes with the budget report.
  • Owner delivery preferences. The association must ask owners each year for their preferred and alternate delivery methods and enter the answers in its records at least 30 days before sending the annual reports (section 4041). Owners don’t have to give an email address.
  • How documents are delivered. “Individual delivery” means the owner’s preferred method, or first-class, registered, certified, express or overnight mail if the owner hasn’t given one (section 4040). “General delivery” can be a newsletter, billing statement or a posting location or website named in the annual policy statement (section 4045).
  • Assessment increases. Individual notice 30 to 60 days before the increase is due (section 5615).
  • Monthly review. The board reviews the financial items listed in section 5500 every month, or directors review them between meetings and the board ratifies it (section 5501).
  • Accountant’s review. Required when gross income tops $75,000, and distributed within 120 days after year-end (section 5305).
  • Tax returns. The IRS says Form 1120-H is generally due the 15th day of the 4th month after year-end (IRS instructions). Confirm the due date with your accountant. The Franchise Tax Board lists Form 100 by the 15th day of the 4th month and Form 199 or the 199N e-Postcard by the 15th day of the 5th month (FTB Publication 1028). Your accountant decides which returns apply.
  • Reserve study. A visual inspection at least once every three years when major components’ replacement value is at least half the gross budget (excluding reserves), and a board review of the study every year (section 5550).
  • Secretary of State. The Statement by Common Interest Development, filed with an incorporated association’s Corporations Code section 8210 statement or every other July for unincorporated associations, with address changes reported within 60 days (section 5405).
  • Elections. General notice of the nomination procedure at least 30 days before the nomination deadline, general notice of ballot return details and candidates at least 30 days before ballots go out, and ballots at least 30 days before the voting deadline (section 5115). Directors are elected when terms expire and at least once every four years (section 5100).
  • Member meetings. An incorporated association holds a regular member meeting in any year directors are elected (Corporations Code section 7510), with written notice 10 to 90 days ahead, or at least 20 days ahead if it isn’t sent by first-class, registered or certified mail (Corporations Code section 7511).
  • Insurance changes. Notice as soon as reasonably practicable if a policy in the budget report lapses, is canceled and not replaced, or changes significantly, and immediately if a policy won’t be renewed and replacement coverage won’t be in place in time (section 5810).
  • Management fees, from 2027. The board reviews the managing agent’s annual fee statement (AB 739).

How to use it

Getting the Most From the Calendar

Build it once a year, right after you set the next year’s budget timeline.

A few habits turn this list into a calendar the whole board actually follows.

  1. Enter your fiscal year-end. Your bylaws or last year’s budget report will show it.
  2. Add your election and meeting dates. The calendar works out each notice deadline from them.
  3. Download the calendar file. Import the .ics file into Google Calendar, Outlook or Apple Calendar and share it with every director.
  4. Print a copy for the board binder. Use “Print or save as PDF” and bring it to your first meeting of the year.
  5. Work backward. Set your own internal dates a few weeks ahead of each legal deadline so drafts, reviews and mailing have room. This is good practice, not a legal requirement.
  6. Have your professionals check it. Your attorney and accountant should confirm the dates, especially tax deadlines and anything your governing documents set more strictly.

For what goes in each report, see Budgets, Reporting and Records and our California HOA Annual Disclosure Calendar guide.

Sources

The Law Behind This Page

Every rule in this calendar comes from the official text. Each link below opens it in a new tab.

Civil Code sections: 4040 · 4041 · 4045 · 5100 · 5115 · 5300 · 5305 · 5310 · 5320 · 5405 · 5500 · 5501 · 5550 · 5615 · 5810

Corporations Code sections: 7510 · 7511

2026 bills: AB 739 · AB 1892 (chaptered text)

Tax deadlines: IRS Form 1120-H instructions · Franchise Tax Board Publication 1028

Keep going

Related Resources

California HOA Guide

Every California topic guide in one place.

Budgets, Reporting and Records

What goes in each annual report and the monthly review.

Annual Disclosure Calendar

The deadline-by-deadline guide behind this tool.

All Board Tools

Checklists and worksheets for HOA boards.

Local Guides by City

City and neighborhood guides, county by county.

California HOA Board Toolkit

The board templates in one free Word file.

Get help

Want Someone to Keep the Calendar for You?

A professional management company can track every deadline, prepare the annual reports and handle the mailings, so the board can focus on decisions.

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Last reviewed October 21, 2026. Sources: Civil Code sections 4040, 4041, 4045, 5100, 5115, 5300, 5305, 5310, 5320, 5405, 5500, 5501, 5550, 5615 and 5810; Corporations Code sections 7510 and 7511; AB 739 and AB 1892 (2026); IRS Form 1120-H instructions; and FTB Publication 1028. By the How2HOA Editorial Team. This tool is general educational information, not legal or tax advice. Check with your association’s attorney and accountant about your situation.

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