Florida SIRS Deadline: What Boards Must Do By December 31, 2026

Who the December 31, 2026 deadline applies to:

Under Fla. Stat. § 718.112(2)(g), a residential condominium association must have a structural integrity reserve study (SIRS) for each building that is three habitable stories or higher, and redo it at least every 10 years.

Associations that existed on or before July 1, 2022 and are owner-controlled had to finish their SIRS by December 31, 2025. The exception: an association that is required to complete a milestone inspection under § 553.899 on or before December 31, 2026 may complete the SIRS simultaneously with the milestone inspection. For those associations, the outside date is December 31, 2026.

Two practical points:

• The extension was optional, not automatic. It only covers associations that actually owed a milestone inspection by year-end 2026. If your building didn't, your SIRS deadline was December 31, 2025, and you should talk to counsel now if it's still not done.
• "Simultaneously" doesn't mean "anytime in 2026." If you're relying on the combined deadline, the milestone inspection and the SIRS should both be on the engineer's calendar and both finished by December 31.

What a compliant SIRS must include

A SIRS has to be performed or verified by a Florida-licensed engineer or architect, or by a reserve specialist or professional reserve analyst credentialed by the Community Associations Institute or the Association of Professional Reserve Analysts.

It must include a visual inspection of:

• roof
• structure, including load-bearing walls and primary structural members
• fireproofing and fire protection systems
• plumbing
• electrical systems
• waterproofing and exterior painting
• windows and exterior doors
• any other item with a deferred maintenance or replacement cost over $25,000 (inflation-adjusted annually by DBPR) whose failure would hurt the items above

For each item, the study states the estimated remaining useful life and estimated replacement cost or deferred maintenance cost**, and it must recommend a reserve funding schedule based on at least a baseline funding plan, meaning the reserve balance never drops below zero over the funding period.

Finally, an officer or director has to sign an affidavit acknowledging receipt of the completed SIRS.

What happens after the study lands?

Getting the report isn't the finish line. Plan for these steps in late 2026 and early 2027:

1. Distribute within 45 days. The association must give owners a copy of the SIRS (or notice that it's available) within 45 days of receiving it, and file a statement with DBPR confirming that the SIRS was completed and distributed. Milestone inspection summaries carry their own 45-day distribution and posting requirement.

2. Build it into the budget. SIRS reserves can't be waived or reduced for budgets adopted on or after December 31, 2024. Your next budget has to fund the SIRS components according to the study's schedule.

3. Choose a funding method. HB 913 allows SIRS reserves to be funded by regular assessments, special assessments, lines of credit, or loan. A special assessment, line of credit, or loan for this purpose needs approval by a majority of the total voting interests. If you go that route before the SIRS is done, the study has to be updated to reflect it.

4. Check whether a contribution pause applies. For budgets adopted through December 31, 2028, an association that completed a milestone inspection within the prior two budget years can, with majority owner approval, temporarily pause reserve contributions for up to two consecutive budgets to fund repairs the inspection recommended. Paired SIRS/milestone associations are the ones most likely to qualify, so ask counsel early.

5. Expect buyers to ask. Sellers and associations have to provide the SIRS in condo resale and purchase disclosures. A missing study shows up quickly in a sale.

The liability angle:

If officers or directors willfully and knowingly fail to complete a required SIRS, the statute treats it as a breach of their fiduciary relationship to the unit owners. In practice, a board that can show signed engineer contracts, scheduled site visits, and documented follow-up is in a very different position from one that simply let the date pass.

A 12-week board checklist

• Confirm which deadline you're on. Pull your milestone inspection notice from the local building official and confirm with counsel that you qualify for the December 31, 2026 combined deadline.
• Get a written completion date from your engineer for both the milestone inspection and the SIRS. If the firm can't commit to December, escalate now.
• Confirm credentials. Make sure whoever signs the SIRS is a licensed engineer or architect or a CAI/APRA-credentialed reserve professional.
• Give access early. Schedule roof, unit, and mechanical-room access so inspection visits don't slip into the holidays.
• Line up the affidavit. Decide which officer or director will sign the receipt acknowledgment.
• Calendar the 45-day clock for owner distribution and the DBPR statement.
• Model the 2027 budget using the draft SIRS numbers so owners aren't surprised by the reserve line.
• Decide on funding. If you need a special assessment, loan, or line of credit, plan the owner vote.
• Store everything in one place. The SIRS, the milestone reports, the affidavit, and the DBPR filing are official records owners can request. See our [Florida condo records request guide](/blog/florida-hoa-records-request) for what that means.

FAQ

• What is the Florida SIRS deadline for 2026?

December 31, 2026, for associations required to complete a milestone inspection by that date that chose to do the SIRS at the same time. For other existing owner-controlled associations, the deadline was December 31, 2025.

• Can the December 31, 2026 SIRS deadline be extended?

No. Section 718.112(2)(g) says the SIRS may not be completed after December 31, 2026 in any event, and the 2026 session didn't change that.

• Which buildings need a SIRS?

Residential condo buildings three habitable stories or higher.

• Who can perform a SIRS in Florida?

A Florida-licensed engineer or architect, or a reserve specialist or professional reserve analyst credentialed by CAI or APRA.

• How long does the board have to share the SIRS with owners?

45 days after receiving it. The association also files a statement with DBPR confirming that it completed and distributed the study.

• What happens if the board misses the deadline?

A willful and knowing failure to complete the SIRS is a breach of the officers' and directors' fiduciary duty to owners. It also complicates budgets and unit sales.

• Keep the deadline from slipping

A year-end deadline is easy to lose between holiday schedules and budget season. My Front Yard helps boards track statutory deadlines and keep inspection reports, affidavits, and owner notices organized and ready to produce. [See how it works →]

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*Sources: Fla. Stat. § 718.112(2)(g) (2025), Florida Senate; Florida House of Representatives, Final Bill Analysis, CS/CS/HB 913 (June 26, 2025); Hamilton Mikes, "Florida Condominium Law Changes: 2026 Session Update"; Johnson Pope, "Florida HB 913 Guide: 2026 Impacts."*

*Informational only, not legal advice. Talk to your association's attorney and your engineer about your specific buildings and deadlines.