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Florida SIRS Deadline: What the Statute Says After December 31, 2025

Updated August 25, 2026. Quick answer: Florida law required a structural integrity reserve study by December 31, 2025 for unit-owner-controlled associations that existed on or before July 1, 2022, for every building three stories or higher. Two different delays sit in the same paragraph and most summaries name only the first. Subparagraph 7 lets an association whose milestone inspection is due on or before December 31, 2026 run the two together, then caps that route: in no event after December 31, 2026. Subparagraph 9 separately lets an association that has completed a milestone inspection delay the study for up to the two budget years immediately following it. The statute sets out both and never says which one governs, so the first question is which one your association is relying on.

What the statute actually says

Fla. Stat. s. 718.112(2)(g)7. is the operative text: an association existing on or before July 1, 2022 and controlled by unit owners “must have a structural integrity reserve study completed by December 31, 2025, for each building on the condominium property that is three stories or higher in height.”

The same subparagraph then gives a synchronisation allowance: an association required to complete a milestone inspection under s. 553.899 on or before December 31, 2026 may complete the SIRS simultaneously with that inspection. And it appears to close the door behind it: “In no event may the structural integrity reserve study be completed after December 31, 2026.”

That sentence is where almost every summary stops, and stopping there is what makes them wrong. Two subparagraphs later, the same paragraph grants a second delay that the 2026 ceiling does not obviously survive: if the association completes a milestone inspection under s. 553.899 or a similar local requirement, “the association may delay performance of a required structural integrity reserve study for no more than the 2 consecutive budget years immediately following the milestone inspection”. A milestone inspection completed in 2026 therefore carries a delay running into 2028 on the face of subparagraph 9, and a flat bar on completion after 2026 on the face of subparagraph 7.

Read together, the two do not resolve. Subparagraph 7 is the one-time transition rule for associations that existed on or before July 1, 2022. Subparagraph 9 speaks to any association that has completed a milestone inspection and carries no transition date at all. Which one controls a 2022-vintage association that completed its milestone inspection in 2026 is not answered anywhere in the text, and this page does not answer it either. That is the question to put to the association in writing, because the association is the party that has to defend whichever answer it picked.

There is a third piece of relief in the same paragraph, and it is not a delay at all. Subparagraph 8 says that where a milestone inspection, or an inspection completed for a similar local requirement, “was performed within the past 5 years and meets the requirements of this paragraph, such inspection may be used in place of the visual inspection portion of the structural integrity reserve study.” That shortens the work, not the clock. The study is still owed; it just does not have to repeat the walk-through.

So the shape is three provisions, not one date. December 31, 2025 is the rule. December 31, 2026 is the ceiling subparagraph 7 puts on its own synchronisation route. Two budget years after a milestone inspection is subparagraph 9’s separate delay. And subparagraph 8 substitutes an inspection for part of the work without moving any deadline at all.

The 2024 date you will still find online is dead

Management-industry pages published during the first compliance push still carry December 31, 2024 as the deadline. That date belonged to an earlier version of the schedule. Reading it now produces the exact wrong conclusion – that the obligation has already passed and nothing further is owed.

This is a statute that has been amended in almost every session since 2022. Any page about it that does not name the year of the text it read should be treated as unverified, including this one: the text quoted here was read at leg.state.fl.us, and it is the compiled version served there on the date in the line above.

The milestone inspection is a different clock

The two requirements are constantly merged and they are not the same. Under Fla. Stat. s. 553.899, a building three stories or higher “must have a milestone inspection performed 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.”

The widely repeated “25 years if you are near the coast” is no longer a statewide rule. The statute now makes 25 years something the local enforcement agency may require: it may determine that local circumstances, including proximity to salt water, “require that a milestone inspection must be performed by December 31 of the year in which the building reaches 25 years of age”. The statewide trigger is 30 years; 25 is a local determination, and whether it applies to your building is a question for your county or city building official.

What to ask your association

Three questions, in this order. Has the SIRS been completed, and on what date? If it has not, which provision is the association relying on – the subparagraph 7 milestone synchronisation or the subparagraph 9 two-budget-year delay – and get that answer in writing, because the two point at different dates. And what did the study find – the study is the document that turns into an assessment, so the findings matter more than the compliance box.

What this page does not settle

Scope: Florida only, and only the compiled text of Fla. Stat. s. 718.112 and s. 553.899 as served by leg.state.fl.us on the date above. The tension between subparagraph 7’s December 31, 2026 ceiling and subparagraph 9’s two-budget-year delay is reported here exactly as it stands on the face of the statute: no Division of Florida Condominiums declaratory statement, agency guidance or court decision was read, and this page does not say which provision wins. Local milestone ordinances – Miami-Dade and Broward run their own recertification programs – were not read and no claim is made about them. The 2026 amendment recorded in the session laws was not read; nothing here characterises it.

Sources

Related: Can an HOA Foreclose Over a Special Assessment? The Notice Sequence · A Special Assessment on a Fixed Income · the reserve study a buyer should ask for.

General information drawn from the primary statutes, regulations and filings named above, not legal, tax or financial advice. Read your own governing documents or contract before relying on any general description, including this one.

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