Florida Condo SIRS, Milestone Inspections and Special Assessments

This page is for Florida condo owners. It covers what the Florida Condominium Act (Fla. Stat. ch. 718) and the milestone-inspection statute (Fla. Stat. § 553.899) say about structural integrity reserve studies (SIRS), milestone inspections, the reserves that follow and the special assessments that fund them, alongside each condo's own declaration and bylaws. The HOA-versus-condo split is covered in which Florida laws govern your community. For your specific situation, a licensed Florida attorney is the right resource. This is general information, not legal advice.

Which Florida condos need a SIRS and a milestone inspection?

Generally, residential condo buildings three habitable stories or higher. The association must have a SIRS completed for each such building at least every 10 years (Fla. Stat. § 718.112(2)(g)), and the building needs a milestone inspection by the end of the year it turns 30, then every 10 years (§ 553.899(3)(a)).

• SIRS exclusions. The SIRS rules do not reach buildings under three stories, one- to four-family dwellings "with three or fewer habitable stories above ground", or portions not under condominium ownership or maintained by someone other than the association (§ 718.112(2)(g)5.).
• Older associations. For owner-controlled associations existing on or before July 1, 2022, the statute set a December 31, 2025 SIRS deadline for each building three stories or higher, let an association whose milestone inspection was due by December 31, 2026 complete both together, and adds: "[i]n no event may the structural integrity reserve study be completed after December 31, 2026" (§ 718.112(2)(g)7.).
• Milestone timing. The statute's words are "by December 31 of the year in which the building reaches 30 years of age, based on the date the certificate of occupancy for the building was issued, and every 10 years thereafter." First-round dates were before December 31, 2024 for buildings that reached 30 before July 1, 2022, and before December 31, 2025 for those reaching 30 on or after that date and before December 31, 2024 (§ 553.899(3)(a)).
• Local variations. The local enforcement agency may require the first inspection at 25 years based on conditions such as proximity to salt water, extend the initial deadline for good cause, and accept a substantially compliant pre-July 1, 2022 inspection report (§ 553.899(3)(b)–(d)).
• Small dwellings. The milestone statute "does not apply to a single-family, two-family, three-family, or four-family dwelling with three or fewer habitable stories above ground" (§ 553.899(4)).
• How the two overlap. A qualifying milestone inspection from the past 5 years "may be used in place of the visual inspection portion of the structural integrity reserve study" (§ 718.112(2)(g)8.). A milestone inspection can also delay the next SIRS, as the FAQ below explains.
• Fiduciary duty. Officers or directors who "willfully and knowingly fail" to complete a SIRS or have a milestone inspection performed breach their fiduciary relationship to the unit owners (§ 718.112(2)(g)10., (h)).

What a SIRS and a milestone inspection cover

A SIRS studies, at a minimum, the roof; the structure, including load-bearing walls and primary structural members and systems; fireproofing and fire protection; plumbing; electrical; waterproofing and exterior painting; and windows and exterior doors (§ 718.112(2)(g)1.a.–g.). It also covers any other item whose deferred maintenance expense or replacement cost exceeds $25,000 (or the division's inflation-adjusted figure, if greater) where "the failure to replace or maintain such item negatively affects the items listed in sub-subparagraphs a.-g., as determined by the visual inspection portion of the structural integrity reserve study" (§ 718.112(2)(g)1.h.).

"A structural integrity reserve study is based on a visual inspection of the condominium property" (§ 718.112(2)(g)2.), performed or verified by a licensed engineer or architect or a certified reserve specialist or professional reserve analyst (§ 718.112(2)(g)3.a.). It lists each item's estimated remaining useful life and cost, and recommends a baseline funding plan "in which the reserve funding for each budget year is sufficient to maintain the reserve cash balance above zero" (§ 718.112(2)(g)4.a.). The study may recommend no replacement reserves for items whose useful life and cost cannot be estimated, or whose remaining useful life exceeds 25 years, though it may still recommend a deferred maintenance amount for them (§ 718.112(2)(g)4.b.).

A milestone inspection is a structural inspection by a licensed architect or engineer. "The purpose of such inspection is not to determine if the condition of an existing building is in compliance with the Florida Building Code or the firesafety code" (§ 553.899(2)(a)). Phase one is a visual examination, due within 180 days after the owners receive the local agency's notice; phase two, which may involve destructive or nondestructive testing, follows only if phase one finds substantial structural deterioration (§ 553.899(6)–(7)). Each sealed report identifies any such deterioration and recommended repairs, states whether unsafe or dangerous conditions were observed and flags items needing further inspection (§ 553.899(8)). Local ordinances set a repair timeline after a phase two report, but "such repairs must be commenced within 365 days after receiving such report" (§ 553.899(11)). Professionals bidding on a SIRS or milestone inspection must disclose in writing any intent to bid on related maintenance, repair or replacement work (§ 718.112(2)(g)3.b.; § 553.899(12)).

Can Florida condo owners vote to waive SIRS reserves?

Generally, no. For a budget adopted on or after December 31, 2024, members of a unit-owner-controlled association that must obtain a SIRS may not vote to provide no reserves or less reserves than required for the items on the SIRS list, with a narrow multicondominium exception (Fla. Stat. § 718.112(2)(f)2.b.).

The statute's words: "For a budget adopted on or after December 31, 2024, the members of a unit-owner-controlled association that must obtain a structural integrity reserve study may not determine to provide no reserves or less reserves than required by this subsection for items listed in paragraph (g), except that members of an association operating a multicondominium may determine to provide no reserves or less reserves than required by this subsection if an alternative funding method has been approved by the division" (§ 718.112(2)(f)2.b.).

• The exception. A multicondominium is two or more condominiums run by one association (§ 718.103(23)); an alternative funding method is a division-approved method that "may reasonably be expected to fully satisfy the association’s reserve funding obligations by the allocation of funds in the annual operating budget" (§ 718.103(1)). If an association votes to terminate the condominium, members may vote to waive SIRS-recommended reserves (§ 718.112(2)(f)2.a.).
• Amount and use. For an association required to obtain a SIRS, the reserve amount for the paragraph (g) items it is responsible for under the declaration "must be based on the findings and recommendations of the association’s most recent structural integrity reserve study" (§ 718.112(2)(f)2.a.). For budgets adopted on or after December 31, 2024, members of a unit-owner-controlled association that must obtain a SIRS may not vote to use reserve funds for anything other than replacement or deferred maintenance of the paragraph (g) components (§ 718.112(2)(f)3.), and "[r]eserve funding for components listed in paragraph (g) may only be pooled with other components listed in paragraph (g)" (§ 718.112(2)(f)4.).
• Who votes. Only units assessed to fund the reserves in question vote on waiving, reducing or redirecting them, and the proxy must carry, in capitalized bold type: "WAIVING OF RESERVES, IN WHOLE OR IN PART, OR ALLOWING ALTERNATIVE USES OF EXISTING RESERVES MAY RESULT IN UNIT OWNER LIABILITY FOR PAYMENT OF UNANTICIPATED SPECIAL ASSESSMENTS REGARDING THOSE ITEMS." (§ 718.112(2)(f)5.).
• Developer control. Before turnover, a developer-controlled association "may not vote to waive the reserves or reduce funding of the reserves" (§ 718.112(2)(f)2.f.).
• Other reserves. For required reserves outside the paragraph (g) list, members of a unit-owner-controlled association may still vote for no or lower reserves "by a majority vote of the total voting interests of the association" (§ 718.112(2)(f)2.b.).

If the local building official determines that the entire building is uninhabitable due to a natural emergency, the board may pause or reduce reserve funding until it is habitable again (§ 718.112(2)(f)2.d.). A temporary pause tied to milestone-inspection repairs is covered in the FAQ below.

What notice and vote come before a SIRS special assessment?

Generally, owner approval by a majority of the total voting interests, plus board-meeting notice. A special assessment, line of credit or loan used to fund reserves for the SIRS items needs that vote (Fla. Stat. § 718.112(2)(f)2.c.(I)), and written notice of a board meeting that will consider a nonemergency special assessment goes out at least 14 days ahead (§ 718.112(2)(c)1.).

These rules, tied to the § 718.112(2)(g) reserve items and including the line-of-credit option below, do not apply to "associations controlled by a developer", to an association whose nondeveloper owners have been in control for less than 1 year, or to one controlled by bulk assignees or bulk buyers (§ 718.112(2)(f)2.c.(III)). For other special assessments (any assessment outside the annual budget, § 718.103(27)), § 718.116(10) refers to assessments "approved in accordance with the condominium documents", and the declaration and bylaws generally set who approves them.

• Line of credit or loan. A unit-owner-controlled association that must have a SIRS may secure one "to fund capital expenses required by a milestone inspection under s. 553.899 or a structural integrity reserve study." It must cover any previously waived or unfunded reserve amounts, the board can draw on it "without further approval by the members of the association", and it is disclosed in the annual financial statement for owners and buyers (§ 718.112(2)(f)2.c.(II)).
• SIRS update. A SIRS done before the funding decision "must be updated to reflect the funding method selected by the association and its effect on the reserve funding schedule", and an updated SIRS is required before adopting a budget whose reserve funding "does not align with the funding plan from the most recent version of the structural integrity reserve study" (§ 718.112(2)(g)4.c.).
• Owner meeting. Owner approval is made at a duly noticed meeting of unit owners unless the bylaws, declaration or another law expressly allows action by written agreement (§ 718.112(2)(d)6.), and "If the bylaws do not specify a timeframe for written notice of a meeting other than an annual meeting, notice must be provided at least 14 continuous days before the meeting" (§ 718.112(2)(d)4.).
• Board meeting notice. The notice is mailed, delivered or electronically transmitted to owners and also posted on the property, with compliance shown "by an affidavit executed by the person providing the notice and filed with the official records of the association" (§ 718.112(2)(c)1.). It "must specifically state that assessments will be considered" and give the estimated cost and purposes (§ 718.112(2)(c)3.).
• Use of the money. The purposes go in a written notice to each owner, the funds may be used only for them, and any excess becomes common surplus that the board may return or credit toward future assessments (§ 718.116(10)).

Emergency assessments, installments and liens are covered in HOA special assessments.

What inspection and reserve reports can Florida condo owners see?

The milestone summary and report, and the SIRS. Within 45 days of receiving each, the association must send owners the inspector-prepared milestone summary, post it on the property and publish the full report on its website if it must have one, and send a SIRS copy or availability notice (Fla. Stat. § 718.112(2)(g)11., (h)).

• Notice before the inspection. Within 14 days after the local enforcement agency's written notice, the association must notify owners and "provide the date that the milestone inspection must be completed" (§ 553.899(5); § 718.112(2)(h)). The later summary goes out "regardless of the findings or recommendations in the report" (§ 553.899(9)).
• SIRS delivery and filings. The association sends a copy or a notice that the study "is available for inspection and copying upon a written request" (§ 718.112(2)(g)11.) and files a statement with the division within the same 45 days (§ 718.112(2)(g)12.). An officer or director "must sign an affidavit acknowledging receipt of the completed structural integrity reserve study" (§ 718.112(2)(g)10.).
• Retention. Structural integrity reserve studies "must be maintained for at least 15 years after the study is completed" (§ 718.111(12)(a)11.d.), and milestone and other structural or life safety inspection reports are kept "for 15 years after receipt of the report" (§ 718.111(12)(a)15.).
• Website posting. An association managing a condominium with 25 or more units that does not contain timeshare units must post the inspection reports and its most recent SIRS, if applicable, on its website or app (§ 718.111(12)(g)2.o.–p.), and that website statute sets its own general posting period of 30 days after the association receives or creates the record unless a shorter period applies (§ 718.111(12)(g)1.), alongside the 45-day delivery rules above.
• Owners and renters. Official records are open to members and their authorized representatives; a renter may inspect and copy only the declaration, bylaws, rules "and the inspection reports described in ss. 553.899 and 718.301(4)(p)" (§ 718.111(12)(c)1.a.).

Other rules that also apply

The association's operation "shall be governed by the articles of incorporation if the association is incorporated, and the bylaws of the association" (§ 718.112(1)(a)), and the governing documents decide which portions of the building the association maintains (§ 718.112(2)(h)). An association incorporated as a nonprofit corporation is generally also subject to chapter 617 (see § 718.111(1)(a), (d)), which as of July 1, 2026 "may be cited as the “Florida Nonprofit Corporation Act.”" (§ 617.01011, as amended by ch. 2026-168, Laws of Fla.).

Local government has a role too. "A local enforcement agency may prescribe timelines and penalties with respect to compliance with this section" (§ 553.899(10)), and counties and municipalities adopt the repair-timeline ordinances described above (§ 553.899(11)). The division adopts the SIRS form by rule (§ 718.112(2)(g)13.), and federal law, such as the Fair Housing Act, also applies.

Owners with questions about a specific report or assessment often start with the association's official records and governing documents; for legal advice on a particular situation, a licensed Florida attorney is the resource. How chapter 718 fits with Florida's other community laws is covered in which Florida laws govern your community.

Frequently asked questions

Can a Florida condo pause reserve contributions after a milestone inspection?

Yes, temporarily. For a budget adopted on or before December 31, 2028, if the association completed a milestone inspection within the previous 2 calendar years, the board, with approval of a majority of the total voting interests, may temporarily pause or reduce reserve funding to fund repairs the inspection recommends "for a period of no more than two consecutive annual budgets" (§ 718.112(2)(f)2.e.). The developer-control, under-1-year and bulk-assignee/bulk-buyer exclusions apply, and a SIRS must be performed before contributions continue (same cite). Separately, the association may delay a required SIRS "for no more than the 2 consecutive budget years immediately following the milestone inspection" (§ 718.112(2)(g)9.).

Who pays for a milestone inspection in a Florida condo?

Generally, the association pays for its share. It "is responsible for all costs associated with the milestone inspection attributable to the portions of the building which the association is responsible for maintaining under the governing documents of the association" (§ 718.112(2)(h); see § 553.899(4)). Where part of the building is not under condominium ownership, that owner must also arrange the report, and the two "are each responsible for ensuring compliance with the requirements of this section" (§ 553.899(4)).

Do buyers of a Florida condo unit get the SIRS and inspection summary?

Yes. On a resale by a non-developer owner, a purchaser under contract is entitled, "at the seller’s expense," to the inspector-prepared milestone summary, if applicable, and the most recent SIRS or a statement that none has been completed (§ 718.503(2)(a)5.–6.). Contracts entered into after December 31, 2024, must say in conspicuous type when an inspection or SIRS is not required or not completed; where completed, a resale contract must include an acknowledgment clause and a cancellation clause allowing 7 days, excluding weekends and legal holidays, after execution and receipt of the documents, stating that "BUYER’S RIGHT TO VOID THIS AGREEMENT SHALL TERMINATE AT CLOSING" (§ 718.503(2)(e)). A nonconforming contract is voidable by the purchaser before closing (same cite). Developer sales carry parallel disclosure items (§ 718.503(1)(b)18.–19.).

Sources

• Fla. Stat. § 553.899 — Mandatory structural inspections for condominium and cooperative buildings
• Fla. Stat. § 617.01011 — Short title
• Fla. Stat. § 718.103 — Definitions
• Fla. Stat. § 718.111 — The association (official records)
• Fla. Stat. § 718.112 — Bylaws (budgets, reserves, SIRS, meetings)
• Fla. Stat. § 718.116 — Assessments; liability; lien and priority
• Fla. Stat. § 718.503 — Disclosure prior to sale
• Ch. 2026-168, Laws of Fla. — Nonprofit corporations