Florida SIRS: Structural Integrity Reserve Study Requirements for Condos
A Florida structural integrity reserve study (SIRS) is required for every residential condo building three habitable stories or taller, and it has to be redone at least every 10 years ( Fla. Stat. 718.112(2)(g)1.). Associations that existed on or before July 1, 2022 had to finish their first SIRS by December 31, 2025. For budgets adopted on or after December 31, 2024, an association can't waive or reduce the reserves the study calls for.
The rules have changed every year since 2022. This guide covers the law as amended through 2025 (the 2026 session made no substantive SIRS changes), and what it means for funding your next roof, waterproofing or structural project.
Which Associations Need a SIRS
A residential condominium association "must have a structural integrity reserve study completed at least every 10 years" for each building "three habitable stories or higher in height, as determined by the Florida Building Code" ( 718.112(2)(g)1.).
The 2025 amendments ( HB 913) changed "stories" to "habitable stories." If your building has parking or storage levels, confirm how they're counted.
The Components a SIRS Covers
The study has to cover these building components ( 718.112(2)(g)1.):
| Component | Notes |
|---|---|
| Roof | |
| Structure | Including load-bearing walls and other primary structural members |
| Fireproofing and fire protection systems | |
| Plumbing | |
| Electrical systems | |
| Waterproofing and exterior painting | |
| Windows and exterior doors | |
| Any other item over the dollar threshold | Deferred maintenance or replacement cost over $25,000, adjusted for inflation |
The dollar threshold used to be $10,000. HB 913 raised it to $25,000 with an annual inflation adjustment, and the state Division of Condominiums posts the new figure each year by February 1 ( 718.112(2)(f)). For 2026, the Division lists the threshold as $25,675.
An item with an estimated remaining useful life of more than 25 years doesn't need reserves (718.112(2)(g)4.).
Florida Structural Integrity Reserve Study Deadlines
| Deadline | Rule | Section |
|---|---|---|
| First SIRS for associations existing on or before July 1, 2022 | Completed by December 31, 2025 | 718.112(2)(g)7. |
| SIRS done together with a milestone inspection due by December 31, 2026 | Can be done at the same time, but no later than December 31, 2026 | 718.112(2)(g)7. |
| Repeat studies | At least every 10 years | 718.112(2)(g)1. |
| Send study to owners | Within 45 days of receiving it | 718.112(2)(g)11. |
| Report completion to the state | Within 45 days, on the Division's form | 718.112(2)(g)12. |
The original deadline was December 31, 2024. HB 913 pushed it to December 31, 2025. If your association still hasn't completed one, talk to your attorney now. Directors who "willfully and knowingly fail to complete" a SIRS breach their fiduciary duty to owners (718.112(2)(g)10.).
Who Can Perform a SIRS and What It Must Include
Who can do it
The study "must be performed or verified by" a Florida-licensed engineer or architect, or by a person certified as a reserve specialist or professional reserve analyst by the Community Associations Institute or the Association of Professional Reserve Analysts ( 718.112(2)(g)3.). Anyone who wants to bid on the related repair work has to disclose any conflict of interest in writing.
What the study must contain
The SIRS is based on a visual inspection of the condo property. For each covered item, it has to ( 718.112(2)(g)2., 4.):
- State the estimated remaining useful life and estimated replacement cost
- Provide a reserve funding plan or schedule with a recommended annual reserve amount
- Include a recommended funding schedule based on a "baseline funding plan" that keeps the reserve cash balance above zero
- Take into account the association's funding method
If the association later changes how it funds reserves, it must get an updated SIRS before adopting a budget (718.112(2)(g)4.).
Using your milestone inspection
A qualifying milestone inspection done within the past five years can replace the visual inspection portion of the SIRS (718.112(2)(g)8.). Our guide to Florida milestone inspections covers that process. After a milestone inspection, the statute also lets an association delay a required SIRS for up to two consecutive budget years (718.112(2)(g)9.).
The End of Waiving or Underfunding Reserves
This is the rule that drove most of the special assessments in the news.
"For a budget adopted on or after December 31, 2024," an association required to have a SIRS may not decide to provide no reserves or less than required for SIRS components ( 718.112(2)(f)). The reserve amount for those items "must be based on the findings and recommendations" of the study.
There are narrow exceptions, such as a Division-approved alternative funding method for multicondominiums and a waiver vote when the condo is being terminated. SIRS reserves also can't be spent on other purposes.
New ways to fund reserves (2025)
HB 913 gave boards more options ( 718.112(2)(f)):
- Funding sources. Reserves can be funded by regular assessments, special assessments, lines of credit or loans. Using special assessments, lines of credit or loans requires approval by a majority of the total voting interests.
- Milestone repairs. A line of credit or loan can fund capital expenses required by a milestone inspection.
- A temporary pause after a milestone inspection. For budgets adopted on or before December 31, 2028, an association can pause reserve contributions for up to two consecutive annual budgets after a milestone inspection, with approval from a majority of the total voting interests. It must have a SIRS done before contributions start again.
- Pause after a disaster. If the local building official finds the building uninhabitable after a natural emergency, the board can pause or reduce reserve funding without a member vote.
- Pooling. Reserve accounts can be pooled, but SIRS components can only be pooled with other SIRS components.
These options change the timing and source of the money. They don't remove the requirement to fund what the study calls for.
Sharing, Posting and Reporting the Study
- Owners. Within 45 days of receiving the study, the association must send it to owners or tell them it's available on request (718.112(2)(g)11.).
- Directors. An officer or director must sign an affidavit acknowledging receipt of the completed study (718.112(2)(g)10.).
- Website. Associations with 25 or more units must post the most recent SIRS on their website or app ( 718.111(12)(g)).
- Records. The SIRS has to be kept for at least 15 years after it's completed (718.111(12)(a)).
- The state. Within 45 days, the association must file a statement with the Division of Condominiums that the study was completed, using the Division's online form (718.112(2)(g)12.). The Division says every condo and co-op had to create a Division account by October 1, 2025 to file.
What a SIRS Means for Your Exterior Projects
The SIRS turns long-range repairs into budget line items owners have to fund. That changes how boards should plan.
Get the replacement costs right
Every covered component gets a replacement cost, and those numbers drive the required reserves. If the estimate for roof replacement or waterproofing is too low, the reserves will be short when the work is due. If it's too high, owners pay more than they need to now. A contractor's scope and price for near-term items can help the reserve professional test those numbers. Our guide to HOA budget season covers how to get real pricing for upcoming exterior work.
Waterproofing and painting are now required reserve items
Because "waterproofing and exterior painting" is a named SIRS component, repainting and sealant replacement are no longer optional budget items that boards can push back by waiving reserves. Plan them on a cycle, and bundle them with related repairs when you can.
Sequence repairs with the study
If your SIRS or milestone inspection shows structural problems, fix them first. The statute lets you use a line of credit or loan for milestone-required repairs, and a SIRS done after the repairs will show updated remaining useful lives. For structural repairs in Miami, coordinate the repair scope with your engineer so the study reflects the finished work.
Board checklist
- Confirm whether each building is three habitable stories or taller
- Make sure the first SIRS was completed (or is scheduled with your milestone inspection by December 31, 2026)
- Check that the study covers all eight component categories
- Adopt a budget that fully funds SIRS components, unless a statutory option applies
- Get owner approval before using special assessments, loans or lines of credit for reserves
- Send the study to owners and file the completion statement with the Division within 45 days
- Have a director sign the receipt affidavit
- Post the study online if you have 25 or more units
This article is general information, not legal advice. Your board should confirm how these rules apply to your association with your association attorney.
Frequently Asked Questions
What is a Florida structural integrity reserve study?
It's a study of a condo building's major components, such as the roof, structure, waterproofing and windows, that estimates each one's remaining life and replacement cost and recommends how much to reserve each year ( 718.112(2)(g)). It's required for buildings three habitable stories or taller and must be redone at least every 10 years.
What was the SIRS deadline in Florida?
Associations existing on or before July 1, 2022 had to complete their first SIRS by December 31, 2025, after HB 913 extended the original December 31, 2024 deadline. An association with a milestone inspection due by December 31, 2026 can complete the SIRS with it, but no later than December 31, 2026 (718.112(2)(g)7.).
Can a Florida condo association waive SIRS reserves?
Not for budgets adopted on or after December 31, 2024, except in narrow cases like a Division-approved alternative funding method or a vote to terminate the condominium ( 718.112(2)(f)). Associations can temporarily pause contributions for up to two budgets after a milestone inspection with a majority vote, for budgets adopted on or before December 31, 2028.
Who can perform a SIRS?
A Florida-licensed engineer or architect, or a reserve specialist or professional reserve analyst certified by the Community Associations Institute or the Association of Professional Reserve Analysts ( 718.112(2)(g)3.).
Can we use a loan to fund SIRS reserves?
Yes. Since July 1, 2025, reserves can be funded by lines of credit or loans, as well as regular and special assessments. Using special assessments, loans or lines of credit requires approval by a majority of the total voting interests (718.112(2)(f)).
What's the dollar threshold for SIRS components?
Besides the named components, a SIRS must include any item with a deferred maintenance or replacement cost over $25,000, adjusted yearly for inflation (718.112(2)(g)1.). The Division lists the 2026 threshold as $25,675.
If your board needs reliable replacement numbers for roof, waterproofing or structural items, EmpireWorks can walk the property and price the work. Learn more about our Florida reconstruction services.
Sources
- Fla. Stat. 718.112 (2026), Bylaws (SIRS in (2)(g); reserves in (2)(f)): https://www.flsenate.gov/Laws/Statutes/2026/718.112
- Fla. Stat. 718.111 (2026), Official records and website posting: https://www.flsenate.gov/Laws/Statutes/2026/718.111
- Fla. Stat. 553.899 (2026), Milestone inspections: https://www.flsenate.gov/Laws/Statutes/2026/553.899
- CS/CS/HB 913 (2025): https://www.flsenate.gov/Session/Bill/2025/913
- HB 913 House staff analysis: https://www.flsenate.gov/Session/Bill/2025/913/Analyses/h0913z1.HAT.PDF
- Florida DBPR, Division of Condominiums: https://condos.myfloridalicense.com/
- Florida DBPR, reserve threshold: https://www2.myfloridalicense.com/condos-timeshares-mobile-homes/reserve-threshold/
- SB 722 (2026, died in committee): https://flsenate.gov/Session/Bill/2026/722
