A recent article by Burke, Warren, MacKay & Serritella highlights an important truth—condominium and HOA tax elections matter—but contains three significant errors that could mislead boards and advisors. These include misstatements about how income is taxed under Form 1120, incorrect calculations under Form 1120-H, and a procedurally inaccurate claim that unit owners must approve a change in tax filing status.

The analysis also raises a critical context issue: one of the article’s co-authors previously served as legal counsel to a large Chicago HOA whose tax practices are now the subject of detailed forensic review.

For association boards, the takeaway is clear: tax elections, expense allocations, and governance oversight are interconnected—and getting them wrong can have real financial consequences.

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