Florida HOA reserve study requirements (2026)

SIRS every 10 years for condo and cooperative buildings 3+ habitable stories; standard reserves under § 718.112(2)(f) for others.

Quick facts

What the law actually requires

Florida's Structural Integrity Reserve Study (SIRS) requirement is codified at F.S. § 718.112(2)(g) for condominium associations, with a mirror provision at F.S. § 719.106(1)(k) for residential cooperative associations. It applies to each building on the property that is three habitable stories or higher in height, as determined by the Florida Building Code — non-habitable levels do not count toward that total.

The SIRS must identify eight items: (a) roof; (b) structure, including load-bearing walls and other primary structural members and primary structural systems; (c) fireproofing and fire protection systems; (d) plumbing; (e) electrical systems; (f) waterproofing and exterior painting; (g) windows and exterior doors; and (h) any other item with a deferred maintenance expense or replacement cost exceeding $25,000 — or the inflation-adjusted amount the Division of Florida Condominiums, Timeshares, and Mobile Homes sets annually, whichever is greater — that affects items (a) through (g). HB 913 (2025) raised this threshold from its original $10,000.

The study must be completed at least every 10 years after the condominium's creation. Associations existing on or before July 1, 2022 and controlled by unit owners were required to complete their first SIRS by December 31, 2025, except that an association whose milestone inspection under F.S. § 553.899 is due on or before December 31, 2026 may complete its SIRS at the same time as that inspection, but in no event later than December 31, 2026 (§ 718.112(2)(g)7.). The SIRS must include a baseline funding plan that keeps the projected reserve cash balance for these components above zero in every budget year (§ 718.112(2)(g)4.a.). Within 45 days after receiving the completed study, the association must distribute a copy to each unit owner or notify owners that it is available for inspection and copying on request (§ 718.112(2)(g)11.), and an officer or director of the association must sign an affidavit acknowledging receipt of it (§ 718.112(2)(g)10.).

Reserves for the items listed in paragraph (g) generally may not be waived or reduced: under § 718.112(2)(f)2., members of a unit-owner-controlled association that must obtain a SIRS may not vote to provide no reserves, or less than required, for those items — except that members of an association operating a multicondominium may do so if the Division has approved an alternative funding method. For a budget adopted on or after December 31, 2024, those reserve funds may not be used for anything other than the replacement or deferred-maintenance costs of the SIRS items (§ 718.112(2)(f)3.). Reserves for components outside the SIRS list remain subject to a majority vote of the total voting interests under § 718.112(2)(f)2.

Separately, F.S. § 553.899 requires a milestone inspection of each building three habitable stories or more in height by December 31 of the year the building reaches 30 years of age, and every 10 years thereafter. The local enforcement agency may determine that local circumstances, including environmental conditions such as proximity to salt water, require the inspection by December 31 of the year the building reaches 25 years of age.

How ReserveDeck handles Florida

When a property's compliance jurisdiction is set to Florida, ReserveDeck's report prints the F.S. § 718.112(2)(g) — SIRS requirements described above on its Disclosures page and states the study cycle in the cover letter. The reserve math is the same in every state.

ReserveDeck does not reproduce a state's statutory disclosure form; it provides the reserve figures a board needs to complete one (reserve requirement, percent funded, multi-year projections, and the funding plans).