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The Georgia HOA Board Calendar: Every Filing and Deadline in One Place

By Tanika Hall · October 2026 · 4 min read

I've dealt with HOAs, and volunteer boards rarely miss deadlines because they're careless. They miss them because nobody handed them a list. When the one person who kept it all in their head moves away, filings slip. An association can end up administratively dissolved without anyone noticing.

This is the list. It's built for self-managed boards in Georgia, and it includes a big change coming January 1, 2027.

The big new one: HOA registration starting 2027

Georgia's 2026 Property Owners' Bill of Rights law (SB 406) creates a new registration for owners' associations with the Secretary of State, starting January 1, 2027. This is separate from your corporation's annual registration. As written:

The details are new, so check the Secretary of State's site for the first filing window and talk to your association's attorney.

The year at a glance

WhenWhat
January 1 to April 1Corporate annual registration with the Secretary of State if your HOA is incorporated. $40 for a nonprofit corporation, with a $25 penalty if late. Miss it and you risk administrative dissolution.
By the 15th day of the 4th month after year end (3rd month for a June 30 fiscal year)Federal Form 1120-H if you use it (April 15 for a calendar-year association)
21 days before the annual meetingNotice of the annual meeting, if your association is under the Georgia POA Act
At the annual meetingReports on the association's affairs, finances and budget projections
Before the new fiscal yearAdopt next year's budget and set dues
Each insurance renewalReview the master policy and directors and officers coverage
Every few yearsUpdate your reserve study
December 31Owners' association registration expires (from 2027). Renew.

Meetings

If your declaration elects the Georgia Property Owners' Association Act, the association has to meet at least once a year, with at least 21 days' notice for annual or regular meetings and 7 days for others. The annual meeting has to include comprehensive reports on the association's affairs, finances and budget projections. Incorporated nonprofit associations also have an annual meeting requirement under the Nonprofit Corporation Code.

Form 1120-H

Many HOAs file Form 1120-H instead of a regular corporate return. To qualify, at least 60% of gross income has to come from member dues and assessments, and at least 90% of spending has to go to the property. Tax is 30% on net non-exempt income like interest, after a $100 deduction. You choose it each year by filing it.

Where to start

General information, not legal advice. Your declaration and bylaws can add requirements, and the 2027 changes are new. Check with an attorney who works with Georgia associations.

Common questions

When is the Georgia corporate annual registration due for an HOA?

Filing opens January 1 and is due April 1. Late filings carry a penalty and missing it can lead to administrative dissolution.

Do Georgia HOAs have to register with the Secretary of State?

Starting January 1, 2027, a new law requires owners' associations to register and renew each year for $100 unless they opt out in writing. An association that opts out can't collect fines, fees or accelerated assessments, and an unregistered association can't collect fines or fees, file liens or foreclose.

How much notice is required for a Georgia HOA annual meeting?

For associations under the Georgia Property Owners' Association Act, at least 21 days for annual or regular meetings and 7 days for other meetings.

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General information for Georgia property owners, not legal, tax or insurance advice. Rules change, so check the official source or a professional before you act.