Florida SIRS Deadline: What Condo Boards Must Do Before December 31, 2026

Since the 2022 Surfside legislation, two requirements shape how Florida condominium buildings are inspected and funded: the milestone inspection (section 553.899, Florida Statutes) and the Structural Integrity Reserve Study, or SIRS (section 718.112(2)(g)). Both were amended in 2023, 2024 and 2025. The 2026 legislative session did not change the core SIRS, milestone or reserve rules.

The SIRS deadline

For associations that existed on or before July 1, 2022, the statute says the SIRS must be completed by December 31, 2025, and that in no event may it be completed after December 31, 2026. An association whose milestone inspection is due by December 31, 2026 may complete both together. Boards that have not yet completed their study should confirm their specific deadline with association counsel and engage a qualified professional now — the end of 2026 is about ten weeks away.

Who must do a SIRS, and what it covers

The requirement applies to each building three habitable stories or higher, with a new study at least every ten years. The study covers the roof, structure (including load-bearing walls and primary structural systems), fireproofing and fire protection, plumbing, electrical, waterproofing and exterior painting, windows and exterior doors, and other items over $25,000 (inflation-adjusted) whose failure would affect those components. It is based on a visual inspection and must state each item's remaining useful life and replacement cost, along with a reserve funding plan.

After the study: 45 days

Within 45 days of receiving the SIRS, the association must provide it (or notice of its availability) to unit owners and file the required report with the Division of Florida Condominiums, Timeshares and Mobile Homes through its electronic reporting form. Officers and directors must also acknowledge receipt of the study. Under the statute, a director or officer who willfully and knowingly fails to complete a SIRS breaches their fiduciary duty to unit owners.

Reserve funding rules boards should know

• For budgets adopted on or after December 31, 2024, owners cannot vote to waive or reduce reserves for SIRS components, and those reserves cannot be used for other purposes.
• Reserves may be funded through regular or special assessments, or through a line of credit or loan; the special assessment, loan or line of credit options require approval of a majority of the total voting interests.
• For budgets adopted on or before December 31, 2028, an association that completed a milestone inspection within the previous two calendar years may, with majority approval of the total voting interests, temporarily pause or reduce reserve contributions for up to two consecutive budgets to fund the repairs the inspection recommends. A new SIRS is required before contributions resume.

How the milestone inspection fits in

Buildings three or more habitable stories tall need a milestone inspection by December 31 of the year the building reaches 30 years of age, and every 10 years after that. A local enforcement agency may require the first inspection at 25 years based on local conditions, such as proximity to salt water — check your building department's schedule. The inspection is performed by a Florida-licensed architect or engineer:

• The association must notify owners within 14 days of receiving the local agency's notice.
• Phase 1 (visual inspection) must be completed within 180 days of that notice.
• If Phase 1 finds substantial structural deterioration, a Phase 2 progress report is due within 180 days of the Phase 1 report.
• Repairs must commence within 365 days of the Phase 2 report; if they do not, the local agency must review whether the building is unsafe for occupancy.

What boards are doing now

1. 01

   Confirm whether the SIRS is complete and on file with the Division; if not, engage a qualified professional immediately.

2. 02

   Calendar the 45-day distribution and reporting steps.

3. 03

   Build the next budget on the SIRS funding plan, and decide early whether loans, lines of credit or special assessments will need an owner vote.

4. 04

   Confirm the building's milestone inspection date with the local building department.

5. 05

   If repairs are identified, turn the findings into a located, measured scope before pricing — so bids are comparable and the work is not renegotiated mid-project.

Where CONCRE fits

Inspections, SIRS conclusions and repair design belong to licensed professionals. CONCRE works after the finding: locating the observed conditions, measuring repair quantities, supporting the budget conversation, executing repairs under the engineer's documents and documenting the result. Learn more about Milestone Inspection & SIRS Support and Milestone Inspection Repairs, or request a no-cost initial project review.

This article is general information, not legal, engineering or reserve-funding advice. Consult association counsel and your engineer for your building's specific obligations.

Sources

Section 718.112, Florida Statutes (2026)

Section 553.899, Florida Statutes (2026)

Florida House final bill analysis, HB 913 (2025)

DBPR, SIRS Reporting

DBPR, Condominium law timeline