Last updated 2026-08-14
TL;DR
HB 913 (2025) was a Florida House bill proposing more condo relief; it did not become law. The real 2025 changes came through SB 1742, signed into law, which adjusted SIRS funding timelines and inspection rules. Milestone inspection deadlines under Fla. Stat. 553.899 and SIRS requirements under 718.112 still apply based on your building's age, height, and location.
What is Florida HB 913 (2025) and did it become law?
HB 913 was a bill filed in the Florida House during the 2025 regular session dealing with condominium and cooperative association requirements, including provisions that touched milestone inspections and reserve funding. It did not pass. Bills die in committee constantly in Tallahassee, and plenty of condo-reform proposals get filed every year without making it to the governor's desk. If you've seen "HB 913" mentioned in a board meeting or a management company newsletter, the confusion is understandable. Florida legislators file dozens of condo-related bills every session in response to the Surfside collapse and the ongoing insurance and assessment crisis. Most don't survive. The one that did matter in 2025 is Senate Bill 1742, which the governor signed and which actually amended chapter 718 [1]. So if your property manager or board president told you "HB 913 changed the milestone inspection rules," that's not accurate. What changed the rules in 2025 was SB 1742. Confirm the current bill status and any amendments with your association's counsel, because bill numbers and outcomes shift every session and secondhand summaries get garbled fast.
What did SB 1742 (2025) actually change for condo associations?
SB 1742 amended several parts of chapter 718, primarily around structural integrity reserve study (SIRS) funding flexibility and some procedural cleanup on milestone inspections. The bill built on the 2022 and 2023 reforms (SB 4-D and SB 154) that created the milestone inspection and SIRS requirements in the first place [2]. One significant piece: the law preserved and clarified the option for associations to use alternative funding mechanisms, including lines of credit or partial funding plans, rather than requiring 100% of SIRS reserves fully funded in cash by the original December 31, 2024 deadline for many buildings. The legislature has revisited this funding timeline more than once since 2022 because boards kept telling lawmakers the original schedule was unworkable for buildings facing six and seven-figure special assessments [3]. What SB 1742 did not do: it did not eliminate milestone inspections, did not change the 25-year/30-year age triggers, and did not remove the SIRS requirement itself. Associations still have to get the inspections done and still have to maintain a funded reserve plan based on that study. If you want the full rundown on how the reserve funding relief has evolved, see our florida condo reserve fund relief guide.
When is my building's milestone inspection due under current Florida law?
| 3+ stories, more than 3 miles from coast | End of year building turns 30, then every 10 years | |
|---|---|---|
| 3+ stories, within 3 miles of coast | End of year building turns 25, then every 10 years | |
| Building older than 30 (25 coastal) as of July 1, 2022 | Phase one inspection due by December 31, 2024 | |
| Local building official flags concerns | Can require inspection sooner, any age | A phase one inspection is a visual review by a licensed architect or engineer. If that review finds "substantial structural deterioration," the building moves to phase two, which involves more invasive testing (concrete cores, load calculations, and similar) [4]. Only a licensed engineer or architect can perform either phase; a board can't do this in-house or skip it by getting a management company opinion. |
Under Fla. Stat. 553.899, buildings three stories or more must get a phase one milestone inspection by the end of the year in which the building turns 30 years old, based on the certificate of occupancy date, and every 10 years after that [4]. Buildings within three miles of the coastline have a shorter clock: 25 years instead of 30, because salt air accelerates concrete and rebar deterioration [4]. Local building officials can also require an earlier inspection for buildings that have permit history suggesting structural issues, regardless of age. | Building situation | Milestone inspection deadline |
What is a SIRS and how is it different from a milestone inspection?
A structural integrity reserve study (SIRS) is a separate, statutorily required study that looks specifically at the reserve funding for structural components: roof, load-bearing walls, floor, foundation, fireproofing, electrical wiring serving common elements, plumbing, waterproofing, and any other component that costs more than $10,000 to replace and affects the structure [5]. It's not a visual safety check like the milestone inspection; it's a funding roadmap. Florida law (Fla. Stat. 718.112(2)(g)) requires SIRS every 10 years for condominium buildings three stories or higher, and it must be prepared by a licensed engineer or architect (or in limited cases, a reserve specialist meeting statutory qualifications) [5]. The study has to estimate remaining useful life and replacement cost for each structural component and set a required reserve contribution level. The milestone inspection tells you whether the building is structurally sound right now. The SIRS tells you how much money you need to be setting aside so the next roof, next waterproofing job, or next structural repair doesn't blow up into an emergency special assessment. Boards need both, and they're not interchangeable. For a walkthrough of what the study itself covers, see reserve study and reserve study for condo association.
What is a reserve study?
A reserve study is a professional assessment of a building's major shared components (roof, paving, painting, elevators, structural elements, and so on) that estimates each item's remaining useful life and future replacement cost, then calculates how much money the association needs to save each year to cover those costs without a surprise special assessment. Outside Florida, reserve studies are often optional or governed by state-specific HOA statutes rather than condo law. In Florida, the SIRS is a mandatory, narrower version of a reserve study focused only on structural components, required under 718.112(2)(g) for condos three stories and up [5]. Non-condo HOAs in Florida (single-family home communities) are not currently subject to the SIRS requirement, though a full reserve study is still smart practice for any association managing shared assets.
What is a reserve study for an HOA and how is it different from a condo SIRS?
For a homeowners association (as opposed to a condominium), a reserve study is a voluntary or governing-document-driven financial planning tool, not a state-mandated structural study. HOAs typically don't own buildings the way condos do; they manage roads, clubhouses, pools, gates, and common landscaping, so the reserve study covers those assets instead of load-bearing walls and rebar. Florida's HOA statute, chapter 720, requires reserve accounts only if the association's bylaws or a member vote establishes them, and funding levels are largely left to the association's own budget process [6]. That's very different from the condo world under chapter 718, where SIRS funding became mandatory (with some funding-timeline flexibility added by SB 1742). If your community is an HOA rather than a condo, check your declaration and confirm with counsel whether reserve requirements were adopted by vote; don't assume chapter 718's condo rules apply. See hoa reserve study for the HOA-specific version of this.
How much does a reserve study cost?
Costs vary a lot by building size and scope, but industry estimates generally put a full reserve study between roughly $3,000 and $10,000+ for a mid-size community association, with larger high-rises or complex properties running higher [7]. A Florida SIRS specifically, because it requires a licensed engineer or architect and covers only structural components, often costs less than a full multi-component reserve study, but pricing depends heavily on building size, number of structural systems, and whether phase two testing gets triggered. Get at least two or three quotes from licensed firms before committing. Boards sometimes assume the cheapest bid is the safe choice; it isn't always. Ask what's actually included (site visit, component list, funding plan) and confirm the preparer meets the statutory licensing requirement under 718.112(2)(g), because an unqualified study can leave the association out of compliance even after paying for it.
What is an HOA assessment / what are HOA assessments?
An HOA assessment is a fee the association charges its members to cover shared expenses: operating costs (landscaping, insurance, management fees) and reserve contributions for future repairs. Regular assessments are the routine dues most owners pay monthly or quarterly, set in the annual budget. A special assessment is a separate, often larger, one-time charge levied when the regular budget and reserves can't cover a specific cost, like a new roof, a major structural repair after a milestone inspection finding, or an insurance shortfall. Florida condo boards have the authority under chapter 718 to levy special assessments, generally without a membership vote unless the declaration says otherwise, though notice requirements apply [8]. For the mechanics of how these get triggered, see hoa special assessment.
How much should an HOA (or condo association) have in reserves?
There's no single dollar figure; it depends entirely on the components inventory, each item's age and remaining life, and current replacement costs in your market. What matters is whether reserves are funded at or near 100% of the amount the reserve study or SIRS calculates as necessary, not some flat percentage of the operating budget. For Florida condos, chapter 718 as amended (following SB 4-D, SB 154, and further clarified through recent sessions including the 2025 changes) requires reserve funding based on the SIRS for structural components, with the option to waive or reduce reserves for non-structural items eliminated for buildings subject to SIRS [3][5]. That means, practically, boards can no longer vote to waive structural reserve funding the way many did for decades before 2022. If your board is trying to figure out a target number, start with a current, licensed reserve study rather than guessing at a percentage rule of thumb; generic rules like "save 10% of dues" don't reflect your building's actual roof age or elevator replacement cost.
Are HOA special assessments tax deductible?
Generally, no, not for the individual homeowner claiming it as a personal itemized deduction, and there isn't a Florida-specific carve-out that changes this. The IRS treats special assessments for capital improvements (a new roof, structural repairs, elevator replacement) similarly to home improvement costs: they typically add to your cost basis in the property rather than being deductible in the year paid [9]. There are narrow exceptions. If you rent out the unit as a rental property, a portion of assessment costs may be deductible as a business expense or depreciated, subject to IRS rules on capital improvements versus repairs (see IRS Publication 527 for residential rental property) [9]. If the assessment funds casualty-loss repairs tied to a federally declared disaster, different rules may apply. This is genuinely a tax question, not a condo-law question, so talk to a CPA who handles rental or investment property before assuming either way, and don't rely on a board meeting rumor about deductibility.
Where can I check my building's specific milestone and SIRS deadlines?
Start with your county or municipal building department, since local officials maintain the certificate of occupancy date that determines your building's age trigger, and DBPR (the Department of Business and Professional Regulation) oversees condo association compliance more broadly . Miami-Dade and Broward counties had their own structural recertification programs before the 2022 statewide law and still play a heavy role in enforcement locally. Ask your property manager or board records custodian for: the CO date, any prior 40-year or 50-year recertification reports (older Miami-Dade/Broward local requirement), and the most recent SIRS if one exists. If your association hasn't scheduled its milestone inspection or SIRS and you're not sure where your building stands relative to the statutory clock, a $199 one-time Building-Specific Board Compliance Kit can organize the deadlines, required documents, and owner communication timeline for your specific building age and coastal zone, so your board isn't reconstructing this from scratch during a stressful special-assessment vote. It doesn't replace the licensed engineer who has to actually perform the inspection or study; it just keeps the paperwork and scheduling straight.
What happens if a board misses a milestone inspection or SIRS deadline?
Consequences vary by jurisdiction, but generally a missed deadline exposes the board to local code enforcement action, potential fines, and real liability exposure if a structural issue later surfaces that an on-time inspection would have caught. Some counties can also flag noncompliant buildings, which affects insurability and can spook buyers and lenders during a sale. Beyond legal exposure, a late SIRS or milestone inspection tends to compound the financial problem it was meant to prevent: the longer a board waits, the more likely it is that deferred maintenance has worsened, pushing repair costs up further. Boards that are behind should get a licensed engineer or architect engaged immediately and document the remediation timeline for owners and, if needed, local building officials. Waiting for a "good time" to have this conversation with owners almost never works out better than doing it now.
Frequently asked questions
Did Florida HB 913 (2025) pass into law?
No. HB 913 was filed in the 2025 Florida legislative session but did not pass. The 2025 condo reform changes that did become law came through Senate Bill 1742, which amended chapter 718's SIRS funding and reporting provisions. Always confirm current bill status with your association's counsel since numbers and outcomes change every session.
What is a reserve study?
A reserve study is a professional evaluation of a building's major shared components (roof, elevators, paving, structural elements) that estimates remaining useful life and replacement cost, then calculates the annual savings needed to fund those replacements without a surprise special assessment.
What is a reserve study for an HOA?
For a homeowners association, a reserve study covers shared assets like roads, clubhouses, and pools, and funding it is typically governed by the association's own bylaws or a member vote under Florida's chapter 720, not a statewide mandate like the condo SIRS requirement under chapter 718.
What is an HOA assessment?
An HOA assessment is a fee members pay for shared community costs. Regular assessments are routine dues covering operations and reserves; special assessments are one-time charges for costs the budget and reserves can't absorb, like a major roof or structural repair.
How much should an HOA have in reserves?
There's no universal dollar figure or flat percentage; it depends on a current reserve study's assessment of each component's age, remaining life, and replacement cost. The goal is funding at or near 100% of what the study calculates as necessary, not an arbitrary rule of thumb.
How much does a reserve study cost?
Full reserve studies for community associations generally run from roughly $3,000 to $10,000 or more depending on property size and complexity. A Florida SIRS, since it covers only structural components and requires a licensed engineer or architect, can cost less, but get multiple quotes since scope varies by firm.
Are HOA special assessments tax deductible?
Generally no for owner-occupants; the IRS typically treats special assessments for capital improvements as adding to your property's cost basis rather than a deductible expense. Rental property owners may have different treatment under IRS rules on capital improvements. Confirm with a CPA.
What is the difference between a milestone inspection and a SIRS?
A milestone inspection is a visual (and sometimes invasive phase two) structural safety check required under Fla. Stat. 553.899 for buildings 3+ stories at age 30 (or 25 near the coast). A SIRS is a separate reserve funding study for structural components required under 718.112(2)(g). Both are mandatory; neither substitutes for the other.
When is my condo's milestone inspection due in Florida?
Buildings 3+ stories must complete a phase one milestone inspection by the end of the year the building turns 30 (25 if within three miles of the coast), based on the certificate of occupancy date, and every 10 years after that under Fla. Stat. 553.899.
Does SB 1742 eliminate the SIRS requirement?
No. SB 1742 (2025) adjusted funding flexibility and some procedural details around SIRS compliance but did not eliminate the underlying requirement that condo associations three stories and up complete a SIRS and fund reserves based on it under Fla. Stat. 718.112(2)(g).
Who can legally perform a milestone inspection or SIRS in Florida?
Only a licensed engineer or architect can perform a milestone inspection under Fla. Stat. 553.899, and a SIRS generally requires a licensed engineer or architect as well, with narrow exceptions for qualified reserve specialists under 718.112(2)(g). Boards, management companies, and unlicensed contractors cannot substitute for this.
Do HOAs (not condos) have to do a milestone inspection in Florida?
The statewide milestone inspection requirement under Fla. Stat. 553.899 applies to buildings, generally condominium and cooperative buildings 3+ stories, not single-family HOA communities that don't have qualifying multi-story structures. Confirm with your local building department and counsel since some HOAs do include qualifying buildings like clubhouses.
Sources
- Florida Senate, Bill Information SB 1742 (2025): SB 1742 was the 2025 bill that amended chapter 718 condo requirements, distinct from HB 913 which did not pass
- Florida Senate, Bill Information SB 4-D (2022): SB 4-D (2022) created the original milestone inspection and SIRS requirements after the Surfside collapse
- Florida Senate, Bill Information SB 154 (2023): SB 154 (2023) adjusted SIRS funding timelines after the original 2022 deadline proved difficult for many associations
- Florida Statutes, Section 553.899: Milestone inspection age triggers (25 years coastal, 30 years otherwise) and phase one/phase two process
- Florida Statutes, Section 718.112: SIRS requirement, 10-year interval, structural component list, and licensing requirement for preparers
- Florida Statutes, Chapter 720: HOA reserve funding requirements depend on governing documents or member vote rather than a statewide structural mandate
- Florida Statutes, Section 718.116: Board authority and notice requirements for levying special assessments in condo associations
- IRS, Publication 527 (Residential Rental Property): Tax treatment of capital improvements and assessments for rental property owners versus owner-occupants
- Florida DBPR, Division of Florida Condominiums, Timeshares, and Mobile Homes: DBPR's role in overseeing condominium association compliance in Florida