Florida condo milestone inspection news, November 2025

Last updated 2026-07-25

What's the actual news out of Tallahassee in November 2025?

Nothing dramatic passed in a special November session, and there isn't one scheduled. The 2025 regular legislative session ran from January through June, and the big structural-safety framework (the 25/30-year milestone inspection law and the Structural Integrity Reserve Study, or SIRS, requirement) is still the one built off SB 4-D from 2022 and refined by later bills like HB 1021 (2023) and follow-up condo relief legislation in 2024 and 2025 ^{[1] [1]}. If you're searching for "November 2025 news" because you saw a headline about condo reform, what you're probably seeing is coverage of DBPR guidance updates, county-level milestone inspection backlogs, or continued debate in Tallahassee over whether to soften SIRS funding rules further. As of this writing, the core deadlines have not changed again. The Florida Senate's bill tracking pages and the DBPR's condominium division are the two places to check for the current text, not news aggregators ^{[1] [2]}. The practical takeaway for a board: don't wait for a rescue bill. Assume the current statute is what governs your building's timeline, and plan around it. Every extra month spent hoping for relief is a month closer to a deadline you can't move.

What is the milestone inspection deadline right now?

Under Florida Statutes 553.899, buildings three stories or more must get a milestone structural inspection when they turn 30 years old, and every 10 years after that. If the building is within three miles of the coastline, the first inspection moves up to 25 years old ^[3]. The statute requires a phase 1 inspection by a licensed architect or engineer, and if that inspection finds "substantial structural deterioration," a phase 2 inspection follows. Local building officials, not the state, enforce the actual deadline and can set their own notice and compliance timelines within the statutory framework ^[3]. That means two identical buildings in two different counties can have slightly different local paperwork requirements even though the age trigger is the same statewide. Boards that missed their window aren't off the hook. Local building departments have been issuing notices and, in some cases, unsafe structure findings for buildings that blew past their milestone date without scheduling the inspection. If your building turned 30 (or 25 near the coast) in the last two or three years and you don't have a phase 1 report on file, that's the first thing to fix, not the SIRS.

What is a reserve study, and why does it matter for milestone compliance?

A reserve study is a professional assessment of a building's major shared components (roof, structure, plumbing, paving, elevators, and so on), their remaining useful life, and the cost to repair or replace each one. It answers a simple question: how much money does this building need to set aside, and by when, to avoid a surprise special assessment. For Florida condos, the version tied to the milestone law is narrower and mandatory: the Structural Integrity Reserve Study (SIRS) required under Florida Statutes 718.112(2)(g). A SIRS only covers structural and life-safety items: roof, load-bearing walls, primary structural members, floor, foundation, fireproofing and fire protection systems, plumbing, electrical, and waterproofing ^[1]. It doesn't have to include cosmetic items like landscaping or a clubhouse paint job, though many associations still run a full reserve study alongside it for complete financial planning. If you want the underlying mechanics of how a study is built, see our reserve study guide.

What is a reserve study for an HOA, and does the SIRS rule apply to HOAs too?

A reserve study for an HOA works the same way conceptually as one for a condo: an inspection and cost projection for shared components, funded through the association's reserve accounts. The difference is legal, not technical. The SIRS mandate under Florida Statutes 718.112 applies to condominiums, governed by chapter 718. Homeowners associations are governed by chapter 720, and as of late 2025, chapter 720 does not carry an identical statutory SIRS mandate for single-family HOAs ^[4]. That said, HOAs with condo-style buildings, or HOAs that also manage attached townhome structures three stories or taller, should confirm with counsel whether any portion of chapter 718's structural requirements reaches their structures. Cooperatives (chapter 719) have their own parallel reserve provisions that mirror much of chapter 718's language. Don't assume "HOA" automatically means "exempt"; the exemption depends on the entity type and building structure, more than the label on the sign out front. See our HOA reserve study breakdown for the state-by-state and structure-by-structure detail.

How much should an HOA (or condo) have in reserves?

There's no single dollar figure that fits every building; the honest answer is "however much your reserve study says your components will cost to replace, timed to when they'll actually fail." That's the whole point of the study; a rule of thumb like "10% of your budget" or "$10,000 per unit" is a rough proxy at best and can be dangerously wrong for an older coastal building with a roof nearing end of life. What Florida law does require, specifically, is full funding of the SIRS-covered components. Since the December 31, 2024 deadline passed, condo associations subject to the milestone law generally cannot waive or reduce reserves for the structural items identified in their SIRS ^{[1] [1]}. Boards can still vote to waive or reduce reserves for non-SIRS items (cosmetic and non-structural components) in many cases, subject to the specifics of their declaration and any 2025 statutory adjustments, so confirm current waiver mechanics with your association's counsel before assuming what's allowed. A reasonable planning heuristic used by reserve professionals is to fund reserves so the account balance never dips into what's called a "percent funded" danger zone, commonly benchmarked around 70% funded or higher as a healthy target, though there's no single national standard and Florida's statute doesn't set that specific percentage as a legal floor. Treat any percentage benchmark as a planning tool, not a legal requirement, and lean on your licensed reserve preparer's numbers over generic percentages.

How much does a reserve study (or SIRS) cost?

Costs vary a lot based on building size, number of components, and whether it's a first-time study or an update. Realistic, widely cited ranges for a professional reserve study run roughly $3,000 to $10,000-plus for a mid-size condo building, with larger or more structurally complex high-rises running higher, sometimes into the $15,000-$20,000+ range when a full SIRS with engineering inspection is required. There's no single authoritative statewide fee schedule, so get at least two or three quotes from firms with Florida-licensed engineers or reserve specialists rather than assuming a fixed price. The SIRS specifically must be performed or supervised by a licensed engineer or architect under Florida Statutes 718.112(2)(g), which pushes the cost above a basic reserve study done by a reserve preparer without an engineering license ^[1]. Ask any firm you're considering for their Florida license number and confirm it through DBPR's licensee search before signing a contract ^[2]. Compared to the cost of a special assessment when reserves run dry, a study is cheap insurance. Boards that skip it to save a few thousand dollars often end up assessing owners $10,000, $20,000, or more per unit a few years later when a structural repair can't wait any longer.

What is an HOA assessment, and what's the difference between regular and special assessments?

An HOA (or condo) assessment is simply the fee owners pay to the association to cover operating costs and reserve funding. Regular assessments are the recurring monthly or quarterly dues everyone expects. A special assessment is a one-time (or limited-duration) additional charge, levied when the regular budget and reserves can't cover an unexpected or underfunded cost, like a milestone-required structural repair. Boards typically have to approve special assessments by board vote, sometimes with additional notice or owner-meeting requirements depending on the association's bylaws and the size of the assessment. Florida Statutes 718.112 and 718.116 outline notice and collection mechanics for condo assessments, including that unpaid assessments can result in a lien against the unit ^[5]. For a deeper walkthrough of how special assessments get approved, noticed, and collected, see our HOA special assessment guide. The milestone/SIRS framework has made special assessments far more common since 2022, because many older buildings simply didn't have reserves built up for structural work before the law tightened funding rules. If your board is staring down a large one right now, our condo special assessment insurance piece covers what's actually insurable versus what isn't.

Are HOA or condo special assessments tax deductible?

Generally, no, not for the individual owner's personal income tax return, if the assessment covers a capital improvement, structural repair, or reserve contribution. The IRS treats most special assessments for a primary residence the same way it treats other capital improvements: they get added to your cost basis in the property (which can reduce capital gains tax when you sell) rather than being deducted in the year you pay them ^[6]. There's a narrower exception for rental or investment properties, where special assessments tied to repairs (not capital improvements) may be deductible as a business expense in the year paid, and assessments for capital improvements on a rental property are typically depreciated over time instead. The line between "repair" and "capital improvement" is exactly the kind of question a CPA needs to answer for your specific assessment, since IRS guidance on repairs versus improvements (see IRS Publication 527 for residential rental property) is fact-specific ^[6]. Don't take a board member's or a property manager's word for the tax treatment. Get your own CPA's read, especially for a large special assessment tied to milestone or SIRS work, because the dollar amounts involved (often five figures per unit) make it worth the consultation fee.

What happens if a building misses its milestone inspection or SIRS deadline?

Local building officials enforce the milestone deadline, and consequences range from formal notices and fines to, in serious cases, an unsafe structure designation that can force evacuation. Florida Statutes 553.899 gives local enforcement agencies authority to require compliance and doesn't provide a state-level grace period once a building has passed its 25 or 30-year trigger ^[3]. For SIRS, the bigger practical risk isn't a direct government penalty; it's the funding consequence. Since full reserve funding for SIRS components became effectively mandatory after December 31, 2024, a board that hasn't completed its SIRS can't calculate (or legally justify skipping) required reserve contributions, which puts the association at risk of a much larger catch-up assessment later, plus potential exposure if a structural failure occurs on a building that was overdue for inspection ^{[1] [1]}. Boards in this position should treat it as urgent, not routine. Get a licensed engineer or architect on the calendar for the milestone inspection first, since that report often informs what the SIRS needs to cover anyway.

Is there any reserve funding relief available for Florida condos in 2025?

Some relief has moved through Tallahassee since the original SB 4-D reserve mandate, but it has been narrower than many owners hoped for. Legislation in 2023 (HB 1021) and continued adjustments in 2024 and 2025 tweaked deadlines, clarified which components count toward SIRS, and gave some associations limited flexibility on financing structural repairs (for example, through lending or phased assessment options), rather than eliminating the underlying reserve-funding requirement ^{[1] [1]}. The short version: full waiver of SIRS-covered reserves is essentially gone for most condo associations after the 2024 deadline. What's still evolving is how associations can finance the gap, through loans, phased special assessments, or in some cases legislative carve-outs for very small associations or specific building types. Check our florida condo reserve fund relief page for the most current mechanics, and always confirm the live statutory language with your association's counsel, because this is the part of Florida condo law most likely to keep shifting.

Milestone inspection and SIRS deadlines at a glance

Requirement	Statute	Trigger	Who performs it
Milestone inspection (phase 1)	Fla. Stat. 553.899	30 years old (25 if within 3 miles of coast), then every 10 years	Licensed architect or engineer [3]
Milestone inspection (phase 2)	Fla. Stat. 553.899	Triggered if phase 1 finds substantial structural deterioration	Licensed architect or engineer [3]
SIRS	Fla. Stat. 718.112(2)(g)	Required for condos 3+ stories; full reserve funding effectively required after Dec 31, 2024	Licensed engineer or architect (visual inspection) [1]
Regular reserve study (non-SIRS items)	Association governing documents / best practice	Recommended every few years	Reserve specialist (licensing varies)	This table is a planning snapshot, not a substitute for reading the current statute text on flsenate.gov or confirming county-level enforcement timelines with your local building department [3] [1].

What should a board actually do this month?

Start with documents, not vendors. Pull your building's certificate of occupancy date to confirm your exact milestone trigger year, then check whether you're within three miles of the coast (this determines the 25 vs. 30-year clock) ^[3]. If you don't have a completed phase 1 milestone report and you're past your trigger date, call a licensed engineer this week, not next quarter. If your milestone report is done but your SIRS isn't, get that scheduled next; the SIRS depends partly on what the milestone inspection finds, so sequencing matters. Once both are in hand, sit down with your treasurer or management company and build the actual funding schedule against your operating budget. This is the step where a lot of boards lose the thread, because it means turning an engineering report into a specific line-item budget with specific dollar amounts and specific years. This is also, frankly, where a structured checklist earns its keep. We built the $199 one-time Board Compliance Kit specifically because we kept seeing boards with a good engineering report sitting in a folder and no system for turning it into scheduled tasks, owner notices, and a reserve funding calendar. The kit doesn't replace your engineer or your reserve preparer; it organizes what they hand you into deadlines you can actually track. Nobody needs software to read a statute, but most volunteer boards do need a system to stay on top of a dozen moving deadlines across inspections, reserves, and owner communication.

Frequently asked questions

What is a reserve study?

A reserve study is a professional assessment of a building's major shared components, their remaining useful life, and the projected cost to repair or replace them. It's used to set reserve fund contribution levels so an association isn't blindsided by a large expense. Florida's SIRS (Structural Integrity Reserve Study) is a narrower, legally mandated version covering only structural and life-safety components under Florida Statutes 718.112(2)(g).

What is a reserve study for an HOA?

For an HOA, a reserve study covers shared community assets like roofs, roads, clubhouses, pools, and common structures, projecting when each will need replacement and how much reserve funding is needed. Chapter 720 (Florida's HOA statute) doesn't carry the same mandatory SIRS requirement that chapter 718 imposes on condos, so HOA reserve studies are often more discretionary, depending on governing documents.

What is an HOA assessment?

An HOA assessment is a fee owners pay to fund the association's operating budget and reserves. Regular assessments are recurring dues; special assessments are one-time or limited-duration charges levied when unexpected costs, like a structural repair, exceed what regular dues and reserves can cover. Unpaid assessments can result in a lien against the property under Florida Statutes 718.116 for condos.

What is an HOA assessment vs. a condo assessment?

Functionally they're the same idea: money owners pay to fund shared community costs. The legal framework differs: condo assessments fall under chapter 718 of the Florida Statutes, while HOA assessments fall under chapter 720. Notice requirements, lien rights, and reserve mandates (like SIRS) can differ between the two, so confirm which chapter applies to your building.

How much should an HOA have in reserves?

There's no single dollar figure; the correct amount is whatever your reserve study calculates based on your specific components' remaining life and replacement cost. For condos, SIRS-covered structural items generally require full funding as of the December 31, 2024 deadline under Florida Statutes 718.112. HOAs without a SIRS mandate should still budget to a professional reserve study rather than a rule-of-thumb percentage.

How much does a reserve study cost in Florida?

Costs commonly range from roughly $3,000 to $10,000 for a standard reserve study on a mid-size building, with full engineer-supervised SIRS reports on larger or structurally complex high-rises running higher, sometimes $15,000-$20,000 or more. Get multiple quotes and confirm the preparer's Florida license through DBPR's licensee search before signing.

Are HOA special assessments tax deductible?

Generally not for a primary residence; special assessments for capital improvements or structural repairs usually get added to your cost basis rather than deducted, per IRS treatment of capital improvements. Rental property owners may be able to deduct assessments tied to repairs (not improvements) in the year paid. Always confirm with a CPA given the fact-specific IRS repair-vs-improvement distinction (see IRS Publication 527).

What is the milestone inspection deadline in Florida?

Under Florida Statutes 553.899, buildings three stories or taller must complete a phase 1 milestone inspection at 30 years old, or 25 years old if within three miles of the coastline, then every 10 years after. A phase 2 inspection follows only if phase 1 finds substantial structural deterioration.

What's the difference between a milestone inspection and a SIRS?

A milestone inspection (Fla. Stat. 553.899) is a physical structural inspection by a licensed architect or engineer, done at 25 or 30 years and every 10 years after. A SIRS (Fla. Stat. 718.112) is a financial reserve study focused only on structural and life-safety components, determining how much money the association must reserve and by when.

Did Florida change the milestone inspection or SIRS law in 2025?

There was no dramatic overhaul in a special November 2025 session. Adjustments since the original 2022 SB 4-D law have come through follow-up bills in 2023, 2024, and 2025 that clarified component definitions and financing options, but the core 25/30-year inspection trigger and SIRS funding mandate remain in place. Confirm current text on flsenate.gov.

Can a condo association waive its reserve requirements in Florida?

For SIRS-covered structural components, full waiver is generally no longer allowed after the December 31, 2024 funding deadline under Florida Statutes 718.112. Associations may still have some flexibility to waive or reduce reserves for non-structural, non-SIRS components depending on their declaration and current statutory provisions, so confirm specifics with association counsel.

Who pays for milestone inspection repairs, the association or individual owners?

The condo association pays for required repairs, funded through reserves, regular assessments, special assessments, or financing like a reserve-backed loan. Individual owners then fund their share through their regular and special assessment payments, based on their unit's percentage share as defined in the declaration.

What happens if my condo building misses its milestone inspection deadline?

Local building officials can issue notices, fines, or in serious cases an unsafe structure designation, potentially forcing evacuation. Florida Statutes 553.899 gives local enforcement agencies this authority, and there's no automatic statewide grace period. Get a licensed engineer scheduled immediately if your building is past its trigger age without a completed report.

Sources

1. The Florida Senate, Bill Tracking and Statutes: Current text of Florida Statutes 718.112 governing condominium reserves and SIRS
2. Florida DBPR, Division of Florida Condominiums, Timeshares, and Mobile Homes: DBPR oversees condominium association compliance and licensee verification in Florida
3. Florida Statutes 553.899, Milestone Inspections: Milestone inspection is required at 30 years (25 if within three miles of coastline) and every 10 years after, phase 2 triggered by substantial structural deterioration
4. Florida Statutes Chapter 720, Homeowners' Associations: Chapter 720 governs homeowners associations and does not impose an identical statutory SIRS mandate as chapter 718
5. Florida Statutes 718.116, Assessments; liability; lien and priority: Unpaid condo assessments can result in a lien against the unit
6. IRS Publication 527, Residential Rental Property: Tax treatment of repairs versus capital improvements for rental property, relevant to special assessment deductibility