Excessive budgets hurts everybody, including myself. The biggest expense for Community Associations is by far insurance premiums. The State of Florida (Charlie Chris) really should allow for some windstorm and flood insurance relief for us Florida Floridians. 

If a condominium owner wishes to dispute a proposed budget, here are some guidelines. Note; The Florida Statutes do not provide for substitute budget procedures regarding Homeowner Associations.

If a budget adopted by the Board of Directors requires assessment against the Unit Owners for any calendar year exceeding 115% of the assessment for the preceding year (less any lawfully excluded items), the Board shall consider a substitute budget. (A) If receives written application of 10% of the voting interests to the Board. (B) If the Board receives, within 21 days after the adoption of the proposed annual budget,

Here are the required steps:

• The implicated unit owners should first furnish a prepared substitute budget for consideration.
• After adoption of the annual budget, the special meeting shall be conducted within 60 days.
• A required 14 day special meeting notice shall be mailed to all recorded owners and posted in a conspicuous place on the condominium property 48 hours prior of meeting.
• An executed affidavit is required to validate mailing and for record keeping.
• If the applicable Bylaw’s does not require a greater percentage, then a majority member’s vote would adopt a substitute budget at the special meeting.

If there is no adoption of substitute budget, the annual budget previously adopted by the Board shall take effect as scheduled.

See Florida Statute below:
(e)  Budget meeting.–
1.  Any meeting at which a proposed annual budget of an association will be considered by the board or unit owners shall be open to all unit owners. At least 14 days prior to such a meeting, the board shall hand deliver to each unit owner, mail to each unit owner at the address last furnished to the association by the unit owner, or electronically transmit to the location furnished by the unit owner for that purpose a notice of such meeting and a copy of the proposed annual budget. An officer or manager of the association, or other person providing notice of such meeting, shall execute an affidavit evidencing compliance with such notice requirement, and such affidavit shall be filed among the official records of the association.
2.a.  If a board adopts in any fiscal year an annual budget which requires assessments against unit owners which exceed 115 percent of assessments for the preceding fiscal year, the board shall conduct a special meeting of the unit owners to consider a substitute budget if the board receives, within 21 days after adoption of the annual budget, a written request for a special meeting from at least 10 percent of all voting interests. The special meeting shall be conducted within 60 days after adoption of the annual budget. At least 14 days prior to such special meeting, the board shall hand deliver to each unit owner, or mail to each unit owner at the address last furnished to the association, a notice of the meeting. An officer or manager of the association, or other person providing notice of such meeting shall execute an affidavit evidencing compliance with this notice requirement, and such affidavit shall be filed among the official records of the association. Unit owners may consider and adopt a substitute budget at the special meeting. A substitute budget is adopted if approved by a majority of all voting interests unless the bylaws require adoption by a greater percentage of voting interests. If there is not a quorum at the special meeting or a substitute budget is not adopted, the annual budget previously adopted by the board shall take effect as scheduled.
b.  Any determination of whether assessments exceed 115 percent of assessments for the prior fiscal year shall exclude any authorized provision for reasonable reserves for repair or replacement of the condominium property, anticipated expenses of the association which the board does not expect to be incurred on a regular or annual basis, or assessments for betterments to the condominium property.
c.  If the developer controls the board, assessments shall not exceed 115 percent of assessments for the prior fiscal year unless approved by a majority of all voting interests.