Last updated 2026-07-24
TL;DR
Florida's milestone inspection law (Fla. Stat. §553.899) requires buildings 3 stories or taller to get a structural inspection at 30 years (25 years if within 3 miles of the coast), then every 10 years after. A licensed architect or engineer does Phase 1, and Phase 2 if problems show up. Local building officials enforce deadlines and can order buildings unsafe if boards ignore them.
What is a milestone inspection in Florida?
A milestone inspection is a structural check-up required by Florida law for condo and cooperative buildings that are three stories or taller. It's not optional, and it's not something a board can substitute with a routine maintenance walkthrough. The law lives in Florida Statute §553.899, created after the 2021 Champlain Towers South collapse in Surfside that killed 98 people [1]. The inspection happens in two phases. Phase 1 is a visual survey done by a licensed architect or engineer, who looks at the building's structural components (load-bearing walls, roofs, floors, foundations, that kind of thing) and writes a report. If Phase 1 finds "substantial structural deterioration," the law requires Phase 2, which means a deeper inspection: destructive or nondestructive testing, moisture probes, whatever the engineer needs to confirm what's going on [1]. Boards often confuse a milestone inspection with a reserve study or a SIRS (Structural Integrity Reserve Study). They're related but not the same thing. The milestone inspection tells you if the building is structurally sound right now. The SIRS tells you how much money you need to set aside to maintain those same structural components over time. You need both, and they usually get scheduled close together because the SIRS often relies on the milestone inspection's findings. For a full walkthrough of the fund-side requirement, see our reserve study guide.
Which buildings need a milestone inspection?
Any condominium or cooperative building in Florida that is 3 stories or more above ground level needs a milestone inspection, according to Fla. Stat. §553.899(3) [1]. Single-family homes, duplexes, and most townhomes under three stories are not covered by this particular statute. Commercial buildings and buildings not part of a condo or co-op association fall under a separate but similar local ordinance system in some counties (Miami-Dade and Broward had their own 40-year recertification programs long before the state law existed). Height is counted from the ground story, and buildings with elevated or below-grade parking can have that level counted as one of the stories in some circumstances, so don't assume a building is exempt just because part of it is a garage. If your board isn't sure whether your structure counts as 3 stories, ask your local building official or your association's engineer before you assume you're off the hook. Guessing wrong here is expensive: the fallback is a local government enforcement order, not a friendly reminder.
When is the milestone inspection deadline?
The deadline depends on how old the building is and how close it sits to the coast. Buildings within 3 miles of the coastline must complete their first milestone inspection by the time they turn 25 years old, then every 10 years after that. Buildings farther inland get until 30 years old for the first inspection, then also every 10 years after [1]. Here's the part that trips boards up: the clock starts from the date the certificate of occupancy was issued, not from when the board decides to schedule the inspection. Local building officials can also require inspections for buildings that don't hit those thresholds yet if there's some sign of trouble (visible cracking, water intrusion, a resident complaint that gets investigated). A note on grandfathering: buildings that turned 30 (or 25 for coastal) before July 1, 2022 got a compliance deadline of December 31, 2024, under the phased implementation the legislature built into the original law. If your building was already past the age threshold when the law passed, don't assume you got a permanent pass. Confirm your specific deadline with your local building department, because some counties adjusted timelines during the rollout and enforcement varies county to county.
Who orders a milestone inspection and who pays for it?
The board of directors is responsible for hiring the licensed architect or engineer and scheduling the inspection. This isn't a vendor selection you can leave to the property manager without oversight. Florida Statute §553.899 puts the legal obligation squarely on the association [1]. The association pays for it, typically out of operating funds or reserves, though many boards end up doing a special assessment if reserves haven't been funded for this specific expense. Costs vary a lot by building size and complexity. Phase 1 inspections commonly run somewhere in the range of $3 to $10+ per square foot depending on the market and the engineer, though there's no standardized state fee schedule, so get multiple bids. A high-rise with a complex footprint or difficult access (think oceanfront towers with limited crane space) will cost more than a straightforward mid-rise. If Phase 2 is triggered, costs go up substantially because that phase can involve core sampling, rebar scanning, and lab testing of concrete or steel samples. Boards should budget contingency money for this possibility rather than being surprised by it. It's smart to ask any engineer you're interviewing for milestone work what percentage of their Phase 1 inspections in similar buildings have required a Phase 2, so you can size your contingency realistically instead of guessing.
What happens if a milestone inspection finds problems?
If the Phase 1 report shows "substantial structural deterioration," the law requires a Phase 2 inspection to determine the extent and cause of the damage [1]. The engineer or architect then has to submit that Phase 2 report to the local building official, who reviews it and can require repairs on a specific timeline. The board doesn't get to sit on a report that identifies serious problems. Florida law also requires that within 45 days of receiving a Phase 1 or Phase 2 report finding "there is no immediate threat to the life safety of the residents," the association must distribute a copy of the report's summary to all unit owners and post a copy on the association's website if one exists, or in a conspicuous place if not [1]. Boards that try to quietly shelve a bad report expose themselves to real liability, both under this statute and under general fiduciary duty law. If a report finds an immediate life-safety threat, the process moves faster and the building official gets notified right away, sometimes leading to partial or full evacuation orders. This is rare, but it's exactly the scenario Surfside made everyone take seriously.
How much does a milestone inspection cost, and how is that different from a reserve study cost?
Milestone inspections and reserve studies are separate line items with separate price tags, and boards often budget for one while forgetting the other. A milestone inspection Phase 1 typically runs a few thousand dollars for a small building up to tens of thousands for a large or complicated high-rise; Phase 2, if triggered, can run considerably higher depending on testing scope. A reserve study, meanwhile, is a financial analysis, not a structural inspection, and its cost depends on the number of components being assessed and whether it's a "full" study (with on-site visual inspection) or an "update" study. Full reserve studies for condo buildings in Florida commonly range from around $3,000 to $15,000+, though larger properties with more components can run higher. Our reserve study for condo association page breaks down that range in more detail. Because the SIRS specifically (the version of the reserve study now required by Florida law for buildings 3 stories and up) has to be based on a visual inspection performed by a licensed engineer or architect, some associations coordinate their milestone inspection and their SIRS site visits together to save on engineer travel and access costs. It's a reasonable way to save money, but make sure whoever you hire is scoping both jobs correctly, since a milestone Phase 1 and a SIRS visual inspection ask different questions even if they're happening on the same visit.
What is a reserve study, and what is it for?
A reserve study is a professional assessment of a building's major shared components (roof, plumbing, structure, pavement, elevators, and more) that estimates their remaining useful life and the cost to repair or replace them. It results in a funding plan that tells the board how much money to set aside each year so the association isn't blindsided by a $2 million roof replacement it has no way to pay for. For Florida condo associations specifically, the state now requires a version called a Structural Integrity Reserve Study (SIRS) for any condo building 3 stories or higher. Fla. Stat. §718.112(2)(g) lays out what has to be included: the SIRS must cover roof, load-bearing walls, primary structural members, floor, foundation, fireproofing and fire protection systems, plumbing, electrical systems, waterproofing and exterior painting, and windows and doors, at minimum [2]. A regular (non-SIRS) reserve study can be done by a reserve study professional and doesn't legally require an engineer or architect. But the SIRS specifically must be based on a visual inspection performed by a licensed engineer or architect, per the statute. That's a meaningful distinction boards get wrong constantly: hiring a generic reserve study company for your SIRS instead of confirming they're using or partnered with a licensed engineer or architect can leave you technically noncompliant. See our hoa reserve study guide for the HOA-specific version of this requirement, which differs slightly from the condo rules.
How much should an HOA or condo have in reserves?
There's no single dollar figure that's right for every building, because reserve needs depend on the age, size, materials, and climate exposure of your specific property. What matters is whether your reserve funding matches what your reserve study or SIRS says you'll need, not some generic percentage rule of thumb. That said, Florida law now sets a floor for SIRS-covered components in condo associations. As of the reporting deadlines under Fla. Stat. §718.112, condo associations must fund reserves for the SIRS-required components at a level determined by the study itself, and boards generally cannot vote to waive or reduce reserve funding for those specific components anymore (a change from the old rules that let owners vote every year to underfund or skip reserves entirely) [2]. This is one of the biggest post-Surfside changes and it catches a lot of longtime board members off guard, because waiving reserves used to be routine at annual meetings. A rough industry benchmark some reserve professionals use is funding reserves to at least 70% of "fully funded" status, though this isn't a Florida statutory requirement, it's a common target from national reserve study practice. If your board wants concrete numbers, the SIRS itself will hand you a year-by-year funding schedule; that's the whole point of the document. There's no shortcut around actually reading it.
What is an HOA assessment, and how are milestone inspection costs paid for?
An HOA assessment is a fee the association charges homeowners to cover shared expenses, ranging from routine landscaping to a $500,000 structural repair bill. Assessments come in two basic flavors: regular assessments (the predictable monthly or quarterly dues everyone budgets for) and special assessments (one-time or short-term charges levied when there's a specific unbudgeted need, like a milestone inspection repair or a Phase 2 testing bill). When a milestone inspection turns up structural problems that reserves don't cover, boards typically have three options: dip into existing reserves, take out a loan, or levy a special assessment on owners. Most boards end up doing some combination of the first and third. Our hoa special assessment article covers how boards calculate, notice, and collect these, and condo special assessment insurance covers whether insurance can offset any of the cost (usually only if the damage stems from a covered peril, not routine deterioration). Special assessments tied to milestone inspection repairs can be large, sometimes tens of thousands of dollars per unit in older coastal high-rises with deferred maintenance. That's exactly the scenario the SIRS reserve rules are designed to prevent going forward, by forcing boards to fund gradually instead of getting hit all at once.
Are HOA special assessments tax deductible?
Generally, no, not for individual homeowners paying them. The IRS treats special assessments the same way it treats regular HOA dues for a personal residence: they are considered a personal living expense and are not deductible on your federal income tax return [3]. This applies whether the assessment funds a milestone inspection repair, a new roof, or routine maintenance. There are narrow exceptions. If you rent out the unit as a rental property, a special assessment tied to repairs may be deductible as a rental expense, or in some cases it may need to be capitalized and depreciated rather than deducted immediately, depending on whether the IRS treats the work as a repair or an improvement. If you use part of your home for a qualifying home office, a proportional share might factor into that deduction too. None of this is something a board should advise owners on; it depends on each owner's individual tax situation, and owners should talk to a CPA or tax preparer rather than rely on board guidance. IRS Publication 527, Residential Rental Property, is the right starting reference for owners asking about the rental-use exception [3].
What should a board do to prepare for a milestone inspection deadline?
| 18-24 months | Confirm your exact deadline with your county building department; start budgeting | |
|---|---|---|
| 12-18 months | Solicit bids from licensed engineers/architects for Phase 1 | |
| 9-12 months | Hire the engineer, schedule the site visit | |
| 6-9 months | Coordinate SIRS visual inspection with the same visit if possible | |
| 3-6 months | Receive Phase 1 report; plan for Phase 2 contingency funding | |
| 45 days after report | Distribute report summary to owners as required by law [1] | Boards also need a paper trail: when the inspection was ordered, who was hired and their license number, when the report came in, and when it was distributed to owners. If your board is managing this alongside SIRS deadlines, insurance renewals, and annual meeting requirements, that's a lot of moving parts to track by memory or a shared spreadsheet nobody updates. Our Board Compliance Kit is a $199 one-time tool built for exactly this: it organizes your building's specific deadlines, generates the owner notice templates the statute requires, and keeps a record of who did what and when. It doesn't do the inspection for you and it doesn't replace your engineer or your attorney, it just keeps the paperwork side from falling through the cracks. |
Start earlier than feels necessary. Boards that wait until the year their deadline hits often find themselves scrambling for engineer availability, since qualified structural engineers in Florida are in high demand and many are booked months out, especially in dense coastal counties. A reasonable prep timeline looks like this: | Time before deadline | What to do |
What is the difference between a milestone inspection and a SIRS?
A milestone inspection is a structural safety check that answers "is this building sound right now." A SIRS (Structural Integrity Reserve Study) is a financial planning document that answers "how much money do we need to save, and when, to maintain the structural components long-term." Both are now required by Florida law for qualifying condo buildings, and they often overlap in scope but serve different legal purposes [1] [2]. The milestone inspection is governed by Fla. Stat. §553.899 and enforced by local building officials, who can order repairs or restrict occupancy if the building is unsafe. The SIRS is governed by Fla. Stat. §718.112 and enforced more through the association's financial reporting and disclosure obligations, meaning the consequences of skipping it show up as noncompliance findings, owner lawsuits, or insurance and lending problems rather than an immediate building shutdown. Boards sometimes assume passing a milestone inspection means they're done with structural compliance for the decade. It doesn't. The SIRS has to be updated periodically too (generally every 10 years, matching the milestone cycle in most cases), and reserve funding obligations continue every year in between, independent of whether an inspection is due that year.
What if my association is behind on a milestone inspection deadline?
Get moving immediately and be honest with your local building official. Florida's law doesn't have a universal statutory grace period once a deadline passes; enforcement is largely handled at the county and municipal level, and what happens next depends heavily on your local building department's practice. Some jurisdictions send a formal notice of violation with a compliance deadline attached. Others may be more aggressive, particularly if there's any indication of visible structural distress. In the most serious cases, a local building official has authority to deem a structure unsafe, which can lead to occupancy restrictions. This is not common for buildings that are simply late on paperwork with no visible damage, but it is a real possibility for buildings where deterioration is suspected. Whatever your situation, this is a case where you get your association's attorney and a licensed engineer involved right away rather than trying to handle it informally. Boards should also check whether their county has a specific portal or filing system for milestone inspection compliance (Miami-Dade, Broward, and several other counties have their own local recertification programs that predate or run alongside the state law, so requirements can stack). Confirm with your association's counsel and county building department, since this is exactly the kind of detail that varies by jurisdiction and changes as counties update their local ordinances.
Frequently asked questions
What is a reserve study?
A reserve study is a professional evaluation of a building's shared components (roof, structure, plumbing, elevators, pavement, and more) that estimates each item's remaining life and replacement cost, then produces a funding plan. It tells a board how much money to set aside annually so major repairs don't require a surprise special assessment.
What is a reserve study for an HOA?
For an HOA, a reserve study works the same way as for a condo: it inventories shared assets like roofs, pools, roads, and clubhouses, estimates remaining useful life, and recommends annual funding levels. HOAs (as opposed to condos) are not currently subject to Florida's SIRS mandate under Fla. Stat. §718.112, which applies specifically to condominiums, though many HOAs do voluntary reserve studies as good practice.
What is an HOA assessment?
An HOA assessment is a fee charged to homeowners to fund association expenses. Regular assessments are the routine recurring dues; special assessments are one-time or short-term charges for unbudgeted needs, like a milestone inspection repair or an underfunded reserve gap. Both are typically authorized by the board under the association's governing documents and Florida statute.
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, ages, and replacement costs. A common industry benchmark some professionals reference is funding to roughly 70% of "fully funded" status, though this isn't a Florida statutory mandate for HOAs the way SIRS funding now is for qualifying condos.
How much does a reserve study cost?
Full reserve studies for Florida condo or HOA buildings commonly range from about $3,000 to $15,000 or more, depending on building size, number of components, and whether it's a full study with a site visit or a cheaper update study. Larger, more complex properties cost more. Get multiple bids and confirm the provider meets Florida's SIRS licensing requirements if applicable.
Are HOA special assessments tax deductible?
Generally no, for a personal residence they're treated as a nondeductible personal living expense under IRS rules. Exceptions can apply if the property is a rental or a home office, where a portion may be deductible or depreciable depending on whether the work is a repair or a capital improvement. Owners should consult a CPA for their specific situation.
What buildings need a Florida milestone inspection?
Condominium and cooperative buildings that are 3 stories or taller need a milestone inspection under Fla. Stat. §553.899. The first inspection is due at 30 years old (or 25 years if within 3 miles of the coast), then every 10 years after. Confirm story-count and exemption questions with your local building official.
What happens if a milestone inspection fails?
There's no formal "pass/fail" grade; if Phase 1 finds substantial structural deterioration, the law requires a Phase 2 deeper inspection. Depending on findings, the local building official may require repairs on a set timeline, and in severe cases can restrict occupancy. Reports must generally be shared with owners within 45 days.
Who pays for a milestone inspection in Florida?
The condo or co-op association pays, typically from operating funds, reserves, or a special assessment if funds aren't already set aside. The board is legally responsible for hiring the licensed architect or engineer and scheduling the work under Fla. Stat. §553.899.
Is a milestone inspection the same as a SIRS?
No. A milestone inspection checks whether the building is structurally safe right now and is enforced by local building officials. A SIRS is a reserve funding study that determines how much money to save for structural components long-term and is tied to the association's financial disclosure obligations under Fla. Stat. §718.112.
How often do Florida buildings need milestone inspections?
After the first inspection at 25 or 30 years (depending on coastal proximity), buildings need a follow-up milestone inspection every 10 years, per Fla. Stat. §553.899. Local building officials can also require earlier inspections if there's evidence of structural concern.
Can an HOA vote to waive reserve funding in Florida?
For condo associations, owners can no longer vote to waive or reduce reserve funding for SIRS-required structural components under current Fla. Stat. §718.112 rules, a major change from pre-2022 law. Non-SIRS reserve items and most HOA (non-condo) reserves may still be subject to different waiver rules; confirm current requirements with your association's attorney since this area has been amended multiple times.
What is included in a Structural Integrity Reserve Study (SIRS)?
A SIRS must cover at minimum the roof, load-bearing walls, primary structural members, floor, foundation, fireproofing and fire protection systems, plumbing, electrical systems, waterproofing and exterior painting, and windows/doors, per Fla. Stat. §718.112(2)(g). It must be based on a visual inspection by a licensed architect or engineer.
Sources
- Florida Legislature, Florida Statutes §553.899 (Milestone Inspections): Milestone inspection deadlines (30 years, or 25 years within 3 miles of coast, then every 10 years) and 3-story threshold
- Florida Legislature, Florida Statutes §718.112(2)(g) (Structural Integrity Reserve Study requirements): SIRS required components list and reserve funding waiver restrictions for condo associations
- Internal Revenue Service, Publication 527, Residential Rental Property: Special assessments on a personal residence are generally not deductible; rental property treatment may differ
- National Institute of Standards and Technology, NIST National Construction Safety Team Act investigation of the Champlain Towers South collapse (NCSTAR 15): Federal investigation into the 2021 Champlain Towers South collapse that prompted Florida's milestone inspection law
- Florida Senate, Committee on Regulated Industries, Staff Analysis of SB 4-D (2022 Building Safety Act): Legislative background and phased compliance deadlines for buildings already past age thresholds when the 2022 law passed
- Miami-Dade County, Board of County Commissioners, Chapter 8-11 (Minimum Building Standards / Recertification): Miami-Dade's local 40-year (and 25-year coastal) recertification program that predates and runs alongside the state milestone inspection law