Florida milestone inspection explained: buildings, deadlines, scope

Last updated 2026-07-24

What is a Florida milestone inspection and which buildings need one?

A milestone inspection is a structural assessment mandated by Florida law for aging condominium and cooperative buildings. The requirement was created by Senate Bill 4-D in 2022, passed after the Surfside collapse, and codified in Florida Statutes § 718.301 (condominiums) and § 719.301 (cooperatives). ^[1] The inspection applies to any condominium or cooperative building that is three stories or more in height, measured from the building's lowest floor level to the highest ceiling. The first inspection deadline depends on the building's distance from the coast: 25 years after the original certificate of occupancy for buildings within three miles of the coastline, or 30 years for buildings farther inland. ^[1] After the initial inspection, you repeat the process every 10 years. Height is the trigger. A two-story building is exempt, even if it's 100 units. A three-story building with six units is covered. The statute uses "habitable" space for the count, so a ground-floor parking garage typically doesn't add to your story count if it's not enclosed habitable area, but once you have three levels of living space above grade, you're in. Coastal proximity matters because salt air accelerates concrete spalling and rebar corrosion. The three-mile threshold is measured in a straight line from the mean high-water line of the Atlantic Ocean, the Gulf of Mexico, or any other coastal waterway. If your building is 2.9 miles from the Gulf, your clock starts at 25 years; at 3.1 miles, it's 30 years. Your county property appraiser or GIS office can confirm the measurement if it's close. ^[2] Homeowner associations (HOAs) that are not condominiums or cooperatives are not subject to milestone inspections under Chapter 718 or 719. Some local jurisdictions have adopted their own inspection ordinances for HOAs, but there's no statewide mandate parallel to the condo law.

Who performs the milestone inspection and what does it cover?

The inspection must be performed by a Florida-licensed architect or engineer authorized to practice in the state. ^[1] You can't use an unlicensed inspector or a general contractor. The professional must carry an active license through the Florida Department of Business and Professional Regulation, and they must have expertise in structural inspection (many boards choose a structural engineer for this work). The scope is defined in the statute: the inspector examines the building's structural integrity and the condition of its load-bearing components. This includes the foundation, load-bearing walls and columns, floor and roof structures, and exterior walls and balconies. The inspection also covers waterproofing and water-shedding systems, and any life-safety components attached to or part of the structure, such as stairwells and exterior railings. ^[1] The inspector looks for visible signs of distress: cracks in concrete, spalling (concrete chipping away to expose rebar), deflection in beams or slabs, rust stains, water intrusion damage, and settlement or movement. They are not required to perform destructive testing unless the visual inspection reveals conditions that warrant it. If the inspector sees something that raises concern, they may recommend coring, ultrasound, or other testing as a follow-up, but that's typically a separate scope and cost. The final product is a written report. The engineer or architect must attest to the building's structural condition, identify any substantial structural deterioration, and recommend repairs if needed. "Substantial structural deterioration" is defined as "substantial structural distress or substantial structural weakness that negatively affects a building's general structural condition and integrity." ^[1] That's the threshold that triggers mandatory repairs and a follow-up report. If the inspector finds no substantial deterioration, the report is filed with the local building official and the board keeps it on record. If substantial deterioration is found, the report must detail the extent and cost of recommended repairs, and the association must begin repairs within 365 days of receiving the report. The inspector then submits a progress report to the local building official and the association's board.

When is the milestone inspection due and what's the filing deadline?

The due date is calculated from the date the building received its original certificate of occupancy. That's the date the building was approved for occupancy after construction, not the date your association was incorporated or the date the developer turned over control. You'll find the certificate of occupancy date in your building department's records or on the original CO document (many associations have a copy in their files; if not, request it from the local building department where the permit was issued). For a coastal building (within three miles), add 25 years to the CO date. For an inland building, add 30 years. That date is your milestone. The law requires the inspection to be completed and the report submitted to the local building official by December 31 of the year in which the milestone anniversary occurs. ^[1] Example: a condo building in Miami Beach received its CO on March 15, 1998. It's coastal, so 25 years puts the milestone at March 15, 2023. The inspection report must be filed by December 31, 2023. If the building was in Orlando (inland), the 30-year milestone would be March 15, 2028, with a filing deadline of December 31, 2028. The statute gives the association 180 days before the deadline year to complete the inspection, meaning you can start the process as early as July 1 of the year before your deadline and still meet the requirement. ^[1] Many boards start earlier, six to nine months out, because engineers get booked and report drafting takes time. Missing the deadline is a violation that subjects the board to penalties. The local building official can fine the association, and individual board members can be held liable for failure to perform a statutory duty. The statute does not provide a grace period, so the December 31 deadline is hard.

How much does a milestone inspection cost?

Milestone inspection costs vary widely by building size, complexity, age, and the scope of access required. Based on early invoices and estimates from practicing structural engineers in Florida, typical costs for a straightforward three- to ten-story condominium building range from $6,000 to $18,000 for the visual inspection and report. Larger buildings, complex construction (post-tension slabs, mixed-use structures), or buildings requiring significant scaffolding or access equipment can run $20,000 to $35,000 or more. The inspection fee usually covers: - Site visit and visual examination of accessible structural components

• Review of available construction documents and prior repair records
• Preparation of the written report with photographs and findings
• Submission of the report to the local building authority What's not included: destructive testing (coring, probe holes), laboratory analysis of concrete or rebar samples, detailed engineering designs for repairs, or follow-up inspections if substantial deterioration is found. If the initial inspection raises red flags, the engineer may recommend Phase II testing, which can add $10,000 to $50,000 depending on the extent of investigation. Scaffolding or boom lift rental to inspect upper-floor balconies or facades adds cost. A building with balconies on every unit across 15 floors may need multiple days of lift time, which can run $3,000 to $8,000 depending on the equipment and access logistics. Some engineers include a modest access cost in their base fee; others bill it separately. You can get a tighter estimate by providing the engineer with the building's square footage, number of stories, construction type (cast-in-place concrete, precast, post-tension), age, and any known prior structural repairs. Ask for a fixed-fee proposal if possible. The market for these inspections is still maturing, and pricing varies by region and by firm.

What happens if the inspector finds substantial structural deterioration?

If the milestone inspection report identifies substantial structural deterioration, the association enters a compliance track with specific deadlines and mandatory actions. The statute requires the association to begin repairs within 365 days of the date it receives the report. ^[1] "Begin" means the board must have a repair contract signed and work underway or permits pulled, more than plans in review. The inspector must provide an estimate of the cost to remedy the deterioration. That figure goes into the report submitted to the building official. The board then has to decide how to fund the repairs: special assessment, loan, reserve draw, or some combination. The statute does not require the repairs to be finished within the 365 days, only that they be commenced, but the local building official and the inspector will expect a realistic timeline and evidence of progress. The engineer who performed the milestone inspection (or another licensed professional retained by the board) must submit a progress report to the building official and the board. The progress report documents what repairs have started, what remains, and the expected completion date. If repairs are not commenced within the 365-day window, the building official can issue a notice of violation and the association faces fines and potential legal action. In practice, substantial deterioration findings are not rare in older coastal buildings. Spalling concrete on balconies, corroded rebar in columns, and water intrusion damage to structural slabs are common issues that meet the statutory definition. The repair cost can range from $50,000 for isolated column repairs to several million dollars for full façade restoration and slab rehabilitation. The special assessment process becomes central at this stage, and many boards work with their counsel and engineer to phase the work and spread the financial impact. If your building is flagged for substantial deterioration, you also have to notify your property insurer and update your reserve study to reflect the known repair obligation. That affects your reserve funding requirements and may trigger a structural integrity reserve study (SIRS) if you haven't completed one yet.

How does the milestone inspection relate to the reserve study and SIRS?

The milestone inspection and the reserve study are separate statutory requirements, but they overlap in scope and often inform each other. Both were created or expanded by the 2022 post-Surfside legislation. A reserve study is a financial and physical analysis of your association's common-element components: roofs, pavement, pool, elevators, HVAC, building envelope, and structural elements. The study estimates the remaining useful life of each component and the cost to repair or replace it, then calculates the annual reserve funding needed to cover those costs without a surprise special assessment. ^[2] For condominiums, a reserve study is required every 10 years if the association has more than 10 units, and it must be performed by a person qualified to perform the study (often a reserve specialist or engineer). ^[2] A structural integrity reserve study (SIRS) is a narrower, more technical analysis required by Florida Statutes § 718.112(2)(g) for condominium buildings three stories or higher. ^[3] SIRS focuses only on the building's structural components: load-bearing walls, columns, floors, roof structure, foundation, and related waterproofing. It must be performed by a licensed engineer or architect, and it must include a visual inspection of the structural components accessible from walkways, balconies, and roof areas. The initial SIRS is due by December 31 of the year the building reaches its milestone age, and it must be updated at least every 10 years. ^[3] In many cases, the milestone inspection and the SIRS can be combined into a single engagement. The structural engineer visits the site, performs the visual inspection required for both, and produces a report that satisfies the milestone statute and the SIRS reserve funding requirement. The cost is often lower than hiring separately for each, and the data is consistent. Some firms offer a bundled "Milestone + SIRS" package. The milestone inspection report goes to the building official; the SIRS report is kept by the association and used to calculate reserve contributions for structural items. If the milestone inspection finds deterioration, that becomes a line item in your reserve study with a defined cost and timeline, and it directly affects your reserve funding calculation going forward. BoardDeadline's $199 one-time Building-Specific Board Compliance Kit includes a custom timeline builder that maps both your milestone and SIRS deadlines by your building's CO date and location, so you can plan the combined scope and budget it in the same fiscal year.

What is a reserve study and how much should an HOA or condo have in reserves?

A reserve study is a two-part analysis. The physical analysis inventories all the common-element components your association is responsible for maintaining and estimates their current condition, remaining useful life, and replacement or major repair cost. The financial analysis calculates how much money the association should set aside each year to cover those future expenses, so when the roof needs replacing or the elevator needs modernization, the funds are already there. For condominiums in Florida, the reserve study is required by § 718.112(2)(f) for associations with more than 10 units. The study must be updated at least every 10 years, and sooner if there's a significant change (like a major repair or a component failure). The study must address at least these items: roof replacement, building painting, pavement resurfacing, and any other component with a replacement cost over 2% of the association's annual budget and an expected life of less than 30 years. ^[2] For HOAs, the requirement is narrower. Florida Statutes § 720.303(6) requires HOA reserve studies only if the association is responsible for maintaining capital components with a useful life estimate of less than 30 years, replacement cost over $10,000, and annual budget allocation of at least 5% for reserves. ^[4] In practice, most HOAs with common buildings, roads, or pools benefit from a reserve study even if it's not strictly required, because it prevents financial surprises. How much should you have in reserves? The honest answer is: enough to cover the expected major expenses over the next 10 to 15 years without a special assessment. The Community Associations Institute and the Florida reserve statute both work toward a "fully funded" standard, which means your reserve balance at any given time equals the current cost to replace all the components, minus the remaining useful life fraction. That's the ideal, but few associations reach it immediately. A common rule of thumb from reserve specialists: your reserve balance should be at least 70% of the total fully funded amount to absorb typical aging without crisis-mode assessments. For a 50-unit mid-rise condo, that might mean $500,000 to $1.2 million in reserves depending on age and construction. For a newer building or a small HOA, it might be $150,000. The reserve study tells you the actual number, building by building. A reserve study for a condo association typically costs $2,500 to $6,000 for a straightforward property; larger or complex properties may run $8,000 to $12,000. An HOA reserve study often costs $2,000 to $5,000. The study is valid for 10 years with annual updates (a simpler "update" review typically costs $800 to $1,500 and adjusts for inflation and condition changes).

What is an HOA or condo special assessment and are they tax deductible?

A special assessment is a one-time charge levied by the board on all unit owners to cover a specific expense that exceeds the association's operating funds or reserves. Special assessments are authorized by Florida Statutes § 718.116 (condos) and § 720.308 (HOAs), and by the association's governing documents, which usually require a board vote and notice to owners. ^[5] Common reasons for special assessments include emergency repairs (like structural damage from a hurricane), shortfalls in reserve funding when a major component fails earlier than expected, or costs discovered during a milestone or SIRS inspection. A special assessment can range from a few hundred dollars per unit for minor repairs to $25,000, $50,000, or more per unit for major structural work, façade restoration, or code-compliance upgrades. The board typically has the authority to levy special assessments up to a certain threshold (often 5% or 10% of the annual budget) without a membership vote. Larger assessments may require a vote of the membership, depending on the association's bylaws and declaration. Notice requirements vary but generally require written notice at least 30 to 60 days before the assessment is due, with a breakdown of the cost and reason. Are special assessments tax deductible? For most owners, no. The IRS treats a special assessment as part of the cost basis of your property, not a deductible expense. You add the assessment to your basis, which reduces your capital gain when you sell, but you don't get a deduction on your federal income tax return in the year you pay it. There is one exception: if you rent out your unit and the property qualifies as rental real estate under IRS rules, the special assessment (or the portion allocable to repairs and maintenance, not improvements) may be deductible as a rental expense. You'll need your CPA's guidance on the split between repairs (deductible) and capital improvements (added to basis). Regular monthly or quarterly assessments (your condo or HOA dues) are also not tax deductible for personal-use property. If you rent the unit, the regular assessments are deductible as a rental expense. IRS Publication 527 covers rental property expenses and the repair-versus-improvement distinction in detail. ^[6] For condo and HOA owners facing special assessments from milestone-related repairs, special assessment insurance is an emerging option. Some insurers now offer policies that reimburse you for a portion of a covered special assessment, typically up to $25,000 or $50,000 per assessment event, with premiums running $200 to $600 per year depending on coverage and building risk profile.

Do milestone inspections apply to single-family HOAs or only condos?

Milestone inspections under Florida Statutes § 718.301 apply only to condominium and cooperative buildings that are three stories or taller. Single-family HOAs, even those with large clubhouses or other common buildings, are not subject to the statewide milestone inspection law. ^[1] The distinction is rooted in the statute's focus on vertical residential structures with shared structural components where a failure affects multiple units directly above and below each other. A single-family HOA typically does not have that structural interdependence; each home is its own structure, and the HOA's common buildings are usually lower-rise amenities (clubhouse, pool pavilion, gatehouse). That said, some counties and municipalities have adopted local inspection ordinances that require periodic structural inspections for all multi-family buildings or certain commercial properties, regardless of whether they are condominiums. Miami-Dade County's building recertification program, for example, predates the state milestone law and applies to buildings based on age and use, not ownership structure. If your HOA owns a three-story or taller common building (like a multi-story amenity center or parking garage), check with your local building department to see if a local ordinance applies. For single-family HOAs with common buildings, a reserve study and periodic professional inspections are still a best practice. You won't have a state-mandated milestone deadline, but your governing documents likely require the board to maintain common property in good repair, and that includes structural safety. A voluntary structural inspection every 10 to 15 years by a licensed engineer can catch issues before they become expensive emergencies.

What records and documentation must the board keep after the milestone inspection?

The association must maintain a copy of the milestone inspection report as an official record of the association. Florida Statutes § 718.111(12) requires condominiums to keep inspection reports, engineering studies, and reserve studies as part of the official records, available for inspection by any unit owner. The same obligation applies to cooperatives under § 719.104. Specifically, you must keep: - The final milestone inspection report, including all attachments, photos, and findings

• Proof of submission to the local building official (a copy of the transmittal letter or email confirmation)
• Any follow-up correspondence from the building official or the engineer
• If substantial deterioration was found, the repair proposal, contract, and progress reports
• Proof of the inspector's Florida license (the engineer or architect must be licensed and in good standing at the time of the inspection) The official records must be kept for at least seven years from the date of creation, and certain records (like inspection reports and structural studies) are often kept permanently because they inform future inspections and reserve planning. Owners have the right to inspect these records and request copies; the association can charge a reasonable copying fee. Boards should also keep the building's original certificate of occupancy (or a certified copy) and any amendments or re-certifications. This document is the foundation for calculating your milestone deadline, and it's often requested by engineers, insurers, and lenders. If your association doesn't have the CO on file, request a certified copy from the building department that issued it. There may be a small fee ($10 to $50), but it's worth it. For associations managing multiple statutory deadlines (milestone, SIRS, reserve study updates, insurance renewals, local recertification if applicable), a compliance calendar and checklist are essential. The $199 Board Compliance Kit from BoardDeadline generates a building-specific timeline with all your milestone, SIRS, and reserve deadlines pre-filled based on your CO date, height, and location, plus template RFP letters and a records checklist.

Can the board waive or defer the milestone inspection requirement?

No. The milestone inspection is a mandatory statutory requirement with no waiver provision for condominium and cooperative buildings that meet the height and age thresholds. ^[1] The statute does not grant the board, the membership, or the local building official discretion to defer or waive the inspection. Some associations have asked whether a recent structural inspection performed for another purpose (insurance underwriting, a voluntary engineering study, or a local recertification) can substitute for the milestone inspection. The answer is maybe, if the prior inspection meets all the statutory requirements: performed by a Florida-licensed architect or engineer, covers all the required structural and life-safety components, includes the required attestation and report format, and was completed within the compliance window. If it does, you can submit that report to the building official as your milestone inspection. If it doesn't, you need a new inspection. The statute does allow the local building official to extend the deadline "for good cause." ^[1] Good cause is not defined, but it typically means circumstances beyond the association's control: the engineer had a medical emergency, a hurricane delayed the inspection, or the building was under active repair and not safely accessible. It does not mean "we didn't budget for this" or "we're waiting to see if the law changes." If you believe you have good cause, file a written request with the building official as soon as possible, before the deadline passes. Do not assume the extension is granted; get it in writing. Financial hardship is not a statutory basis to waive the milestone inspection. If your association does not have the funds, you will need to levy a special assessment, take out a loan, or use reserves if they're adequate. The inspection itself is a modest cost compared to the potential cost of not knowing you have a structural problem. Skipping the inspection exposes the board to personal liability, subjects the association to fines, and leaves owners unaware of safety risks. If the inspection deadline is close and you have not yet started the process, act immediately. Contact at least two licensed structural engineering firms, request proposals with a firm delivery date, and schedule the site visit. If the deadline is within 60 days and no engineer can meet it, document your outreach (save the emails and proposals) and file a good-cause extension request with the building official. Boards that wait until the last month often find all the local engineers booked.

What are the penalties for missing the milestone inspection deadline?

Missing the milestone inspection deadline exposes the association and the board to several enforcement actions. The local building official has the authority to issue a notice of violation and assess fines against the association for failure to comply with the building code requirement (the milestone inspection is codified as a local enforcement matter under the Florida Building Code). ^[1] Fines vary by jurisdiction but typically run $250 to $1,000 per month or per violation for as long as the non-compliance continues. Some counties impose a flat penalty; others assess daily fines. The fines are levied against the association, which means they are paid from association funds, the owners' money in the end. Persistent non-compliance can result in a lien on the property or a court order compelling the inspection. Individual board members can also face personal liability. Florida Statutes § 718.301 imposes a duty on the board to ensure the inspection is completed and the report is filed. ^[1] If a board member willfully ignores the requirement or refuses to act, an owner or the building official can pursue a legal claim for breach of fiduciary duty or failure to perform a statutory duty. While insurance may cover defense costs, it won't cover intentional non-compliance, and a judgment against individual board members is possible. Beyond fines, the practical consequences are significant. If your building is not in compliance, your property insurer may refuse to renew coverage or may increase premiums substantially. Lenders may refuse to approve mortgages in the building, which tanks resale values and makes units unsellable. Buyers and their attorneys routinely request proof of milestone compliance during due diligence, and a missing or late inspection is a red flag that can kill a deal or force a price concession. If your association has already missed the deadline, the fastest path forward is to hire an engineer immediately, complete the inspection, submit the report to the building official with a cover letter acknowledging the delay and explaining the corrective action, and pay any fines assessed. Document the board's actions in meeting minutes and communicate with owners transparently. Most building officials will work with associations that are making a good-faith effort to come into compliance.

Frequently asked questions

What is a reserve study?

A reserve study is a financial and physical analysis of an association's common-element components, estimating the remaining useful life and replacement cost of each item (roof, pavement, pool, elevators, structure) and calculating the annual reserve funding needed to cover future repairs without surprise assessments. It's required for most Florida condos every 10 years.

What is a reserve study for an HOA?

An HOA reserve study is the same type of analysis, but Florida law requires it only if the HOA is responsible for capital components with a useful life under 30 years, replacement cost over $10,000, and the association funds reserves at 5% or more of the annual budget. Many HOAs do reserve studies voluntarily to prevent special assessments.

What is an HOA assessment?

An HOA assessment is the regular fee (monthly or quarterly) that each homeowner pays to the association to cover operating expenses (landscaping, insurance, management, utilities) and reserve contributions. It's set by the board based on the annual budget. A special assessment is an additional, one-time charge for a specific expense not covered by the regular budget.

What are HOA assessments used for?

Regular HOA assessments fund the association's operating budget: maintenance of common areas, insurance premiums, management fees, utilities for common facilities, landscape and pool service, and contributions to reserve accounts for future capital repairs like roof replacement, pavement resurfacing, or major equipment replacement. Special assessments cover expenses that exceed available funds.

How much should an HOA have in reserves?

A well-funded HOA should have reserves equal to at least 70% of the fully funded balance, which is the total current replacement cost of all capital components adjusted for their remaining useful life. The exact dollar amount varies by property size, age, and components. A reserve study calculates the target balance for your specific association.

How much should an HOA have in reserves to be fully funded?

Fully funded means the reserve balance equals the current cost to replace all capital components, minus the portion of useful life remaining. For example, if your roof costs $200,000 to replace, is 15 years into a 25-year life, you should have $120,000 in reserves allocated to the roof. The reserve study sums all components to give the fully funded target.

How much does a reserve study cost?

Reserve study costs vary by property size and complexity. For a typical 30-to-80-unit condo, expect $2,500 to $6,000. Larger or complex properties may run $8,000 to $12,000. An annual reserve study update (no site visit, just data refresh) typically costs $800 to $1,500. HOA reserve studies for single-family communities often cost $2,000 to $5,000.

Are HOA special assessments tax deductible?

For most owners, no. The IRS treats a special assessment as an addition to your property's cost basis, not a deductible expense. You add the assessment to your basis, reducing your capital gain when you sell. If you rent the unit, a portion allocable to repairs (not improvements) may be deductible as a rental expense; consult your CPA.

Are condo special assessments tax deductible for rental property?

If you rent your condo, special assessments for repairs and maintenance may be deductible as a rental expense in the year paid. Assessments for capital improvements (like a new roof or structural upgrade) are added to the property's basis and depreciated over time. The split between repair and improvement requires IRS guidance or CPA review of the actual work.

Does a milestone inspection replace a SIRS?

Not exactly, but they overlap significantly and can be combined. A milestone inspection examines structural components and is filed with the building official. A SIRS is a reserve funding study focused on structural items. Many engineers offer a combined milestone-plus-SIRS service, where one site visit and report satisfies both statutory requirements, saving time and cost.

Can a condo association waive the reserve study requirement?

Only with a majority vote of the total voting interests (all unit owners, more than those present at a meeting) and only for certain components. You cannot waive reserves for roof replacement, building painting, or pavement resurfacing. Structural integrity reserves (SIRS) for buildings three stories or taller cannot be waived at all under current law.

How do I find my building's certificate of occupancy date?

Contact the building department in the city or county where your property is located and request a copy of the original certificate of occupancy. Provide the building's street address and legal description. There may be a small fee ($10 to $50). Some counties have online permit and CO databases; check your county's building or property records website first.

What happens if a milestone inspection finds my building is unsafe?

If the engineer identifies an immediate life-safety hazard, they must notify the building official and the board immediately, and the building official may order the affected area evacuated or restricted until emergency repairs are made. The association must then commence full repairs within 365 days. Owners may need temporary housing, and the board must act urgently on funding and contracts.

Can unit owners request a copy of the milestone inspection report?

Yes. The milestone inspection report is part of the association's official records, and Florida law gives unit owners the right to inspect and copy official records. The association can charge a reasonable fee for copies (typically $0.15 to $0.25 per page or the cost of electronic reproduction). The report must be made available within 10 business days of a written request.

Sources

1. Florida Senate, Statutes § 718.301: Milestone inspection requirement for condominium buildings three stories or taller, due at 25/30 years and every 10 years thereafter, with scope, professional requirements, and substantial deterioration definition
2. Florida Senate, Statutes § 718.112(2)(f): Condominium reserve study requirement, scope (roof, painting, pavement, components >2% of budget with <30-year life), and 10-year update cycle
3. Florida Senate, Statutes § 720.303(6): HOA reserve study requirement conditions: capital components with useful life <30 years, replacement cost >$10,000, and reserve funding ≥5% of budget
4. Florida Senate, Statutes § 718.116: Condominium special assessment authority, notice requirements, and board vs. membership approval thresholds
5. IRS, Publication 527: Residential Rental Property: Tax treatment of condo and HOA assessments for rental property vs. personal use, deductibility of repairs vs. capital improvements
6. Florida Senate, Statutes § 718.111(12): Condominium official records requirement: inspection reports, engineering studies, reserve studies, seven-year retention, owner inspection rights
7. Florida Senate, Statutes § 719.301: Milestone inspection requirement for cooperative buildings, parallel to condominium statute