States
Nebraska special assessments: what your board must do.
Owners can reject a condo budget by majority vote; liens need a recorded notice
Condos
Does the board need an owner vote?
In condominiums created after 1 January 1984, owners ratify the annual budget: the board sends a summary, and the budget stands unless a majority of all votes (or more if the declaration says) reject it. Section 76-861(c) does not mention special assessments, so whether they need a vote is left to your declaration.
Neb. Rev. Stat. 76-861(c)What notice must owners get?
In condominiums created after 1 January 1984, owner meeting notices must be hand delivered or mailed 10 to 50 days ahead and state the time, place and agenda, including any budget changes. The board must send a budget summary within 30 days of adopting a proposed budget and set the owner meeting 14 to 30 days after mailing it.
Neb. Rev. Stat. 76-866; 76-861(c)Your right to see the records
All financial and other association records must be made reasonably available for examination by any unit owner and the owner's authorized agents. Section 76-876 sets no deadline for the association and does not itself mention copying. It also reaches condominiums created before 1984, for events after 1 January 1984.
Neb. Rev. Stat. 76-876Payment plans, late fees and liens
The association has a lien on your unit for an assessment once it is due and a notice stating the dollar amount is recorded, and it can foreclose like a mortgage after reasonable notice to lienholders. In condominiums created after 1984, past-due assessments can bear interest at a rate the association sets, up to 18% a year. On written request it must give you a statement of unpaid assessments within 10 business days.
Neb. Rev. Stat. 76-874; 76-873(b)HOAs (houses and townhouses)
Owner vote
Most states let the board approve assessments up to a limit, or in a genuine emergency, without an owner vote. Larger assessments usually need owner approval. Your declaration and bylaws set the rest.
Notice
Owners are usually entitled to written notice that states the amount, the purpose and the due dates. Many states also require the board meeting where it was approved to be open to owners and noticed in advance.
Records
Owners generally have a legal right to inspect and copy the association's records, including the budget, reserve study, contracts, bids and minutes. Ask in writing and keep proof that you sent it.
Payment, late fees and liens
Nebraska's separate homeowners' association lien law covers associations of fee simple owners of residential real estate that charge assessments. It gives the association a lien on a member's real estate once an assessment is due and a notice stating the dollar amount is recorded, and it can foreclose like a mortgage after reasonable notice to lienholders. On written request it must give you a statement of unpaid assessments within 10 business days; the section does not cover condominium associations.
Neb. Rev. Stat. 52-2001Summarised from the statutes in November 2026. Not legal advice; your declaration and bylaws may add more rules.