Last updated 2026-07-25
TL;DR
Florida's milestone inspection and SIRS rules (Fla. Stat. ch. 553.899 and 718.112) have seen multiple legislative tweaks since 2022, including 2024's SB 1103 and 2025 relief bills. Boards in buildings 3+ stories still face the 30-year milestone deadline (25 years within 3 miles of the coast), and SIRS reporting is mandatory. Confirm current deadlines with your county building department and association counsel.
What is the latest Florida milestone inspection news for 2025-2026?
The short version: the core milestone inspection and SIRS requirements from the 2022 post-Surfside reforms are still the law, but the legislature keeps adjusting the edges almost every session. In 2024, lawmakers passed SB 1103, which tweaked SIRS timing, clarified what counts as a "structural" reserve component, and gave associations a bit more flexibility on how reserve funding shortfalls get disclosed to owners [1]. In 2025, several bills addressing reserve funding relief and assessment payment plans moved through committee, responding to sticker shock from special assessments in older coastal buildings. None of this news changes the fundamental deadline structure. Buildings 3 stories or more still need a milestone inspection by December 31 of the year they turn 30 years old, or 25 years old if they're within 3 miles of the coastline, under Fla. Stat. 553.899 [2]. What has changed, repeatedly, is the fine print: submission formats, local building official discretion, and how associations report SIRS results to owners. If you're a board member trying to track this, the honest answer is you can't just read one article once and be done. Statutes change, DBPR guidance gets updated, and county building departments interpret the law with real variation. Confirm current deadlines and forms with your association's counsel and your county building department before you finalize a budget or contract.
What is a milestone inspection and why does the news keep changing?
A milestone inspection is a structural inspection required for condo and cooperative buildings 3 stories or taller in Florida, performed by a licensed architect or engineer, under Fla. Stat. 553.899 [2]. It has two phases: Phase 1 is a visual inspection, and Phase 2 (a more invasive investigation with testing) is required if Phase 1 finds substantial structural deterioration. The reason the news cycle on this keeps churning is straightforward. The law was written fast after the Champlain Towers South collapse in Surfside in June 2021, which killed 98 people [3]. Legislators passed the framework in 2022 (SB 4-D) under real time pressure, and predictably, implementation revealed gaps: what counts as "substantial structural deterioration," how local building officials should handle buildings that miss deadlines, and how associations pay for the resulting repairs. Each legislative session since has produced amendments trying to patch those gaps. For board members, this means the milestone inspection isn't a one-and-done compliance checkbox you can set and forget. It's a moving regulatory target, and the safest posture is treating every legislative session (roughly January through May in Florida) as a checkpoint where you verify nothing shifted under your building's timeline.
What is a SIRS and how is it different from a milestone inspection?
A Structural Integrity Reserve Study (SIRS) is a study of specific structural and safety components of a condo building, required under Fla. Stat. 718.112(2)(g), that determines what reserve funding the association needs for those components [4]. It covers roof, load-bearing walls, primary structural members, floor, foundation, fireproofing/fire protection, plumbing, electrical, and waterproofing, among other items the statute lists. The milestone inspection and the SIRS are related but not the same thing. The milestone inspection is a one-time structural safety check tied to the building's age. The SIRS is a recurring reserve planning study, required at least every 10 years, that determines how much money the association needs to set aside for the big structural items so it doesn't get hit with a surprise special assessment. Here's where board members get confused: a SIRS is a type of reserve study, but it's narrower and more legally binding than the general reserve studies HOAs have historically used. Under current Florida law, once a SIRS is completed, the association can no longer waive or reduce reserve funding for the components the SIRS covers. That's a real change from the old system, where owners could vote to waive reserves entirely.
What is a reserve study?
A reserve study is a professional assessment of a building's major shared components (roof, paving, painting, structural elements, plumbing, elevators, and so on) that projects when each will need repair or replacement and how much money the association needs to save now to cover it later. A typical reserve study has two parts: a physical analysis (condition and remaining useful life of each component) and a financial analysis (current reserve fund balance versus what's needed, with a funding plan to close any gap). Most reserve studies are done by a reserve study professional, engineer, or specialized firm, often credentialed through organizations like the Community Associations Institute. For Florida condos, the SIRS version of a reserve study has specific statutory teeth: it must be prepared by a licensed engineer or architect, per Fla. Stat. 718.112(2)(g) [4], more than a generalist reserve consultant. A reserve study for HOAs, in states without Florida's mandatory SIRS law, is often less formal but should follow the same core structure. Florida HOAs (as opposed to condos) are not currently subject to the SIRS mandate; that requirement applies to condominium and cooperative associations under Chapter 718 and 719. But any HOA board managing a shared roof, pool, or clubhouse benefits from the same discipline. See our hoa reserve study guide for the non-condo version of this process.
How much does a reserve study cost?
Costs vary a lot based on building size, number of components, and whether it's a full SIRS versus a general reserve study. For a Florida condo SIRS, industry estimates commonly cited by engineering firms and community association attorneys range from roughly $3,000 to $10,000+ for smaller buildings, and can run well into five figures for large, complex high-rises with dozens of structural components to evaluate. There is no single statutory fee schedule; DBPR does not set or cap pricing for these studies [5]. For a general (non-SIRS) reserve study covering a broader set of components, costs often run $2,000 to $6,000 for a small to mid-size community, though large associations with complex amenities can pay more. The honest range is wide because a reserve study for a 20-unit low-rise HOA clubhouse is a very different job than a SIRS for a 200-unit oceanfront tower with a parking garage and seawall. Boards should get at least two or three quotes from licensed professionals and ask specifically whether the quote is for a full SIRS (required components under 718.112(2)(g)) or a general reserve study covering additional non-structural items your association may also want funded. Cheaper isn't always cheaper: an incomplete study that misses a required structural component can force a costly redo, and it won't satisfy your statutory obligation.
How much should an HOA (or condo) have in reserves?
There's no single dollar figure that applies to every building, because the right reserve amount depends entirely on what your reserve study finds for your specific components and their remaining useful life. The statutory standard for Florida condos post-SIRS is that reserves must be "fully funded" for the SIRS-covered components, meaning the association funds reserves based on the study's projected costs and timelines, without the option to waive or underfund those specific line items, per Fla. Stat. 718.112(2)(f) [4]. A rough industry rule of thumb some reserve professionals use is that a healthy reserve fund should be funded to at least 70% of its "fully funded" target (the amount you'd have if you'd saved the ideal amount every year since the building was new). Below roughly 30% funded is generally considered a red flag zone where special assessments become far more likely. These are practitioner benchmarks, not statutory thresholds, so treat them as a gut check, not a legal standard. The better question for a board isn't "what's the right number" in the abstract, it's "what does our specific SIRS or reserve study say we need, and are we funding to that schedule." A board that can answer that question in a sentence, with a document to back it up, is in far better shape than one going by feel. Our florida condo reserve fund relief piece covers the legislative options some associations have used to phase in full funding without an immediate shock.
What is an HOA assessment (and what is a special assessment)?
An HOA assessment (or condo assessment) is the regular fee owners pay to fund the association's operating budget and reserves, set by the board or membership under the association's governing documents. A special assessment is a one-time (or limited-duration) additional charge, on top of regular assessments, used to cover an unexpected or underfunded expense, most often a major repair, a legal settlement, or a reserve shortfall the regular budget didn't anticipate. In the milestone inspection and SIRS context, special assessments have become the headline story of the last few years. Buildings that deferred reserve funding for decades, then got hit with a Phase 2 milestone inspection finding substantial structural deterioration, have in some documented cases faced special assessments in the tens of thousands of dollars per unit. Surfside itself is the extreme case study driving the whole reform, but plenty of Florida buildings have had five-figure special assessments since the 2022 law took effect, tied directly to milestone and SIRS findings. Under Fla. Stat. 718.112, condo boards generally have the authority to levy special assessments for structural repairs identified through the milestone process without a membership vote, though governing documents and the specific nature of the expense can affect that. Boards should also read our hoa special assessment explainer for how the vote and notice requirements typically work, and confirm the specifics with counsel since document language varies by association.
Are HOA special assessments tax deductible?
Generally, no, not for the individual owner's personal residence. Special assessments used for capital improvements or major repairs to the building are typically treated like capital expenditures, not deductible expenses, similar to how you can't deduct the cost of a new roof on your personal home. The IRS treats these costs as additions to your basis in the property rather than a deductible expense in the year paid, per general IRS guidance on capital improvements to real property [6]. There are narrow exceptions. If the unit is a rental property or used for business, a portion of a special assessment tied to repairs (as opposed to improvements) may be deductible as a business expense, and capital improvement portions can be depreciated over time. This gets fact-specific fast, and it depends on whether the assessment covers a repair (deductible for rental property, often in the year paid) versus a capital improvement (added to basis, depreciated). This is not tax advice, and the line between "repair" and "capital improvement" trips up plenty of accountants, let alone board members. If you're an owner facing a large special assessment tied to milestone or SIRS repairs, talk to a CPA who handles real estate before you assume anything about deductibility.
What are the current milestone inspection deadlines in Florida?
| Within 3 miles of coastline | Age 25, then every 10 years | Fla. Stat. 553.899(3)(a) [2] | |
|---|---|---|---|
| More than 3 miles from coastline | Age 30, then every 10 years | Fla. Stat. 553.899(3)(a) [2] | |
| Pre-existing older buildings (law took effect 2022) | Local building official sets schedule based on age | Fla. Stat. 553.899(3)(b) [2] | Boards should confirm their exact deadline with their county or municipal building department, since local officials have real discretion here and enforcement dates have varied by jurisdiction. |
The core deadline rule under Fla. Stat. 553.899 hasn't changed since 2022: buildings 3 stories or more must complete their initial milestone inspection by December 31 of the year in which the building reaches 30 years of age, or 25 years of age if the building is located within 3 miles of the coastline, then every 10 years after that [2]. For buildings that already existed when the law took effect and were already older than the threshold age, the statute set a phased schedule based on the building's age at the time, with local building officials given some authority to set specific deadlines for older buildings that predate the law. This is exactly the kind of detail that has generated local variation: some counties (particularly dense coastal counties like Miami-Dade and Broward, which had similar local inspection rules before the state law) apply stricter or earlier local deadlines than the statutory floor. Here's a comparison of the two main triggers: | Building location | Milestone inspection deadline | Statute |
What happens if a building fails or misses its milestone inspection?
If Phase 1 of the milestone inspection finds "substantial structural deterioration" (a term the statute defines to include, among other things, substantial structural distress affecting the load-bearing capacity of the building), the association must move to Phase 2, a more invasive inspection with testing, and must provide the report to the local building official and to owners under Fla. Stat. 553.899(8) [2]. Missing the deadline entirely puts the association out of compliance with local building code enforcement, and local building officials have authority to require inspections, order repairs, or in serious cases pursue unsafe structure proceedings under the Florida Building Code. This isn't a hypothetical: several older buildings across Florida have faced local government orders since 2022, and at least a few have faced partial or full evacuation orders when structural findings were severe enough. The practical fallout for a board that misses the deadline is rarely just a fine. It's usually a combination of legal exposure, insurance complications (carriers increasingly ask about milestone and SIRS compliance status when underwriting or renewing condo policies), and a much harder sell to owners when the eventual special assessment shows up with less lead time to plan for it. See our condo special assessment insurance piece for how carriers are responding to this.
How does the news on reserve funding relief affect my board's timeline?
Several legislative proposals in 2024 and 2025 aimed at giving associations more flexibility on SIRS-driven reserve funding, mostly by allowing phased-in funding schedules, limited exemptions for buildings under a certain unit count, or extended timelines for smaller associations that can show financial hardship. Not all of these proposals became law, and the ones that did often came with conditions (like requiring a membership vote or a specific funding plan filed with the association's records). The practical lesson for boards: don't assume relief legislation applies to you just because you read a headline. Relief bills in Florida have historically had specific eligibility criteria (building age, unit count, prior funding history) and specific documentation requirements. A board that assumes it qualifies for relief without confirming with counsel risks missing the actual statutory reserve funding deadline while thinking it has more time. Our florida condo reserve fund relief article tracks the specifics of what's passed and what's still proposed, but because this is an area where the law moves fast, always verify current status with your association's attorney before building a budget around expected relief.
How do I keep my board organized through all these changing deadlines?
The single biggest failure mode for boards isn't ignorance of the law, it's disorganization: not knowing which deadline applies to your specific building, losing track of when the last SIRS was done, or discovering three weeks before a board meeting that nobody scheduled the Phase 2 inspection the last report required. A practical system looks like this: one document that lists your building's exact milestone inspection deadline (confirmed with your county), your SIRS due date, your last reserve study date, and a running list of which reserve components are fully funded versus underfunded. Update it every time you get a new report from your engineer or reserve professional, and review it at every board meeting, more than once a year. If your board doesn't have the bandwidth to build that system from scratch, that's exactly the gap our $199 one-time Board Compliance Kit is built to close: it organizes your building's specific milestone and SIRS deadlines, tracks your reserve study cadence, and gives you a communication template for explaining funding status to owners. It doesn't replace your engineer, your reserve study professional, or your attorney, and it doesn't make legal determinations about your governing documents. It just keeps the paperwork and the calendar straight so nothing falls through the cracks between board terms.
Where should I check for the most current Florida milestone inspection rules?
Start with the statute itself, Fla. Stat. 553.899 for milestone inspections and 718.112 for SIRS and reserve requirements, both available on the Florida Senate's official statutes site [2][4]. These get updated each year after the legislative session closes, usually by early July. Next, check the Florida Department of Business and Professional Regulation (DBPR), which regulates community association managers and publishes guidance for condo and HOA compliance [5]. DBPR doesn't set milestone inspection deadlines (that's the statute and local building officials), but it's the right place to check licensing requirements for community association managers and to file complaints if something's gone wrong. Finally, call your county or city building department directly. They set and enforce the actual local milestone inspection schedule, they know about any local ordinances stricter than the state floor, and they're the ones who'll actually flag your building if you miss a deadline. Confirm every deadline with them and with your association's counsel; this article is a starting point, not a substitute for that conversation.
Frequently asked questions
What is a reserve study?
A reserve study is a professional assessment of a building's major components (roof, structure, plumbing, elevators, paving) that estimates their remaining useful life and projects how much money an association needs to save now to pay for future repairs or replacement, avoiding surprise special assessments.
What is a reserve study for an HOA?
For an HOA, a reserve study covers shared community assets like roofs, pools, clubhouses, and roads, and produces a funding plan for the association's reserve account. Florida's mandatory SIRS law applies to condos and co-ops under Chapter 718/719, not standard HOAs, though the same planning logic applies to any board managing shared property.
What is an HOA assessment?
An HOA assessment is the fee owners pay to the association, either as a regular recurring charge covering operating costs and reserves, or as a special assessment, a one-time additional charge to cover an unexpected or underfunded major expense like a structural repair.
How much should an HOA have in reserves?
There's no universal dollar figure. The right amount depends on your reserve study's findings for your specific components. Many reserve professionals treat 70% of the "fully funded" target as a healthy benchmark and below 30% as a warning sign, but Florida condo SIRS components must be funded to the study's full schedule, not a percentage.
How much does a reserve study cost?
General reserve studies often run $2,000 to $6,000 for small to mid-size communities. A Florida condo SIRS, which requires a licensed engineer or architect and covers specific structural components, commonly runs $3,000 to $10,000 or more depending on building size and complexity, per industry estimates; DBPR does not set a fee schedule.
Are HOA special assessments tax deductible?
Generally no, for a personal residence. Special assessments for capital improvements or major repairs are typically added to your cost basis rather than deducted, similar to a new roof on your own home. Rental or business-use properties may have different treatment; a real estate-savvy CPA can clarify your specific situation.
What's the difference between a milestone inspection and a SIRS?
A milestone inspection is a one-time structural safety check required at building age 25 (coastal) or 30 (non-coastal) and every 10 years after, under Fla. Stat. 553.899. A SIRS is a recurring reserve funding study for specific structural components under Fla. Stat. 718.112(2)(g), required every 10 years for condos and co-ops.
Do Florida HOAs have to do a SIRS?
No. The SIRS mandate under Fla. Stat. 718.112 applies to condominium and cooperative associations, not standard homeowners associations. HOAs are not currently subject to the same statutory structural reserve study requirement, though many boards choose to do a general reserve study voluntarily for good financial planning.
What counts as a coastal building for the 25-year milestone deadline?
Under Fla. Stat. 553.899, a building within 3 miles of the coastline faces the earlier 25-year milestone inspection deadline instead of the standard 30-year deadline. Confirm your building's exact distance classification with your county building department, since this determination affects your compliance date.
Can my association waive SIRS-based reserve funding?
No, not for the components covered by a completed SIRS. Once a Florida condo association completes its SIRS, current law under Fla. Stat. 718.112(2)(f) does not allow waiving or reducing reserve funding for those specific structural components, a change from the pre-2022 system that allowed broader waivers.
What happens if my building fails Phase 1 of the milestone inspection?
If Phase 1 finds substantial structural deterioration, the association must proceed to Phase 2, a more invasive inspection with testing, and must submit that report to the local building official and distribute it to owners, per Fla. Stat. 553.899. Local officials can then require repairs or further action.
Is there recent legislative relief for Florida condo reserve funding?
Florida lawmakers considered several reserve funding relief measures in 2024 and 2025, generally offering phased-in funding or limited exemptions under specific conditions. Not all proposals became law, and eligibility criteria vary, so confirm current status with your association's attorney before assuming relief applies to your building.
Sources
- Florida Senate, SB 1103 (2024): 2024 legislative changes adjusted SIRS timing and reporting requirements
- Florida Statutes, Chapter 553.899 (Milestone Inspections): Milestone inspection deadlines at 30 years (or 25 years within 3 miles of coast), Phase 1/Phase 2 process, and local building official authority
- Florida Statutes, Chapter 718.112 (Condominium Reserves and SIRS): SIRS requirements, covered structural components, licensed engineer/architect requirement, and elimination of reserve waivers for SIRS components
- Florida DBPR, Division of Florida Condominiums, Timeshares, and Mobile Homes: DBPR regulates community association managers and does not set reserve study or SIRS fee schedules
- IRS, Publication 523 (Selling Your Home), capital improvements and basis guidance: Capital improvements to real property generally increase basis rather than qualify as an immediate deduction
- NIST, National Construct Safety Team Act Investigation, NCSTAR 2 (Champlain Towers South Collapse), NIST Technical Note 2229: The June 2021 Champlain Towers South collapse in Surfside killed 98 people and prompted the 2022 legislative reforms