Last updated 2026-07-24
TL;DR
Florida condo inspection law (Ch. 718) requires milestone structural inspections at 30 years (25 near the coast) and every 10 years after, plus a Structural Integrity Reserve Study (SIRS) every 10 years for buildings 3+ stories. Both must be done by licensed engineers or architects. Boards can no longer waive or reduce reserves for the items a SIRS covers.
What is the Florida condo inspection law, exactly?
"Florida condo inspection law" isn't one statute, it's a set of amendments to Chapter 718 of the Florida Statutes passed after the June 2021 Champlain Towers South collapse in Surfside, which killed 98 people. Lawmakers responded with SB 4-D in 2022 and follow-up cleanup bills in 2023 and 2024 (SB 154, HB 1021). Together they created two separate but related requirements: milestone structural inspections and Structural Integrity Reserve Studies (SIRS). Milestone inspections are a one-time physical checkup of the building's structure, done by a licensed engineer or architect, triggered by the building's age. SIRS is a recurring reserve-planning study that forces associations to fund specific structural components (roof, load-bearing walls, waterproofing, electrical, plumbing, and more) instead of skipping or underfunding those reserve lines. Both apply to condominium and cooperative buildings that are three stories or more in height, per Fla. Stat. §553.899 and §718.112 [1][2]. Single-family homes and most townhome-style HOAs are not covered by milestone inspections, though SIRS has its own separate scope questions boards should confirm with counsel. For a broader look at how these two obligations interact with reserve funding generally, see our reserve study for condo association guide.
What is a milestone inspection and when is it due?
A milestone inspection is a structural review of a condo or co-op building, required once the building hits a set age, then repeated every 10 years after that. Florida Statute §553.899 sets the trigger at 30 years from the building's certificate of occupancy date, or 25 years if the building is within three miles of a coastline, because salt air accelerates concrete and rebar deterioration [1]. The inspection happens in two phases. Phase 1 is a visual survey by a licensed engineer or architect looking for signs of substantial structural distress. If the inspector finds none, that can be the end of it until the next 10-year cycle. If Phase 1 turns up cracking, spalling, corrosion, or other red flags, Phase 2 kicks in: more invasive testing, potentially including core samples, load testing, or opening up walls and slabs to check rebar condition. Counties are the enforcement body here, not the state. Each county building department sets its own local notice process, and many (Miami-Dade, Broward, Palm Beach) had existing 40-year recertification programs that now fold into or run alongside the state milestone requirement. Boards need to check their specific county's building department, because deadlines and paperwork format vary. A rough example: a coastal condo built in 1998 hits the 25-year mark in 2023 and would need its first milestone inspection completed, with the report filed with the county, on that schedule. A similar inland building built the same year gets until 2028 (30 years) for its first inspection.
What is a SIRS (Structural Integrity Reserve Study) for a condo?
A Structural Integrity Reserve Study, or SIRS, is a specific, statutorily defined reserve study required for Florida condo buildings three stories or taller. It's not the same as a generic reserve study; SIRS has a fixed list of components the study must cover under Fla. Stat. §718.112(2)(g), including roof, load-bearing walls and other primary structural members, floor, foundation, fireproofing and fire protection systems, plumbing, electrical systems, waterproofing and exterior painting, and windows and doors [2]. A licensed engineer or architect must perform the visual inspection portion of the SIRS, per the statute's requirements. The financial/reserve calculation piece is often done by the same firm or a reserve specialist working from the engineer's findings. Once a SIRS is completed, the board loses the ability to waive or underfund reserves for those specific structural components. Boards can still vote to waive or reduce reserves for non-SIRS items (like landscaping or a clubhouse paint fund), but not for anything the SIRS covers. This is the part of the law that actually changes association budgets the most, because it forces real dollar reserve line items where many buildings previously kept reserves at zero by annual member vote. See our dedicated SIRS explainer and general reserve study guide for how the study itself gets built and priced.
What is a reserve study, generally, and how is it different from SIRS?
A reserve study is a financial planning document that estimates how much money an association needs to set aside now to pay for major repairs and replacements later: roofs, paving, painting, pool resurfacing, elevators, and structural components. A reserve study for an HOA usually has two parts: a physical inventory of components with their remaining useful life, and a funding plan showing how much to contribute each year. The difference: a standard reserve study is a budgeting tool. Nothing in most states requires HOAs to follow one, and until recently, Florida condo boards could vote annually to waive reserve funding altogether. SIRS is different because it's mandatory, it has a fixed component list set by statute, and (since the 2022-2024 reforms) it can't be waived for condo buildings 3+ stories. HOAs that aren't condos, meaning most single-family and many townhome communities governed by Chapter 720 instead of 718, are not subject to the SIRS mandate. But that doesn't mean skipping a reserve study is smart. A community with no reserve study has no real basis for its budget; the board is guessing. Confirm with counsel whether your association falls under 718 or 720, because the answer changes what's legally required versus merely wise.
How much does a reserve study or SIRS cost?
Costs vary a lot by building size, number of components, and whether it's a first-time study or an update. Florida industry sources and reserve specialists commonly cite ranges of roughly $3,000 to $10,000+ for a standalone reserve study on a mid-size condo, and higher for SIRS work because it requires a licensed engineer's site visit and structural assessment rather than just a reserve planner's desk review [3]. Larger buildings, high-rises, or buildings with complicated structural histories can push SIRS costs into five figures once the engineering component is added in. Boards should get at least two or three quotes, and should ask directly whether the quote includes both the required engineering inspection and the financial/funding-plan portion, since some firms only do one half. This is a cost boards should treat as a recurring line item, not a one-time expense: SIRS must be updated at least every 10 years under §718.112 [2], and many boards choose to refresh reserve numbers more often (every 3-5 years) just to keep budgets realistic as material and labor costs shift.
What counts as an HOA or condo assessment, and how is it different from reserves?
An HOA or condo assessment is money the association charges owners, beyond routine dues, to cover a specific cost. Regular assessments are the predictable monthly or quarterly dues that fund operating expenses and reserve contributions. A special assessment is a one-time (or limited-duration) extra charge, voted or imposed by the board, to cover something the regular budget and reserves don't have money for. Special assessments are exactly what SIRS is designed to reduce over time. When a building has no reserves for, say, a $2 million roof replacement, and the roof fails inspection, the board's only options are a special assessment, a loan, or both. Milestone inspection Phase 2 repairs, when required, are a common trigger for large special assessments right now across Florida, precisely because many older buildings went decades with underfunded reserves. For boards facing this scenario, our hoa special assessment guide and condo special assessment insurance piece cover the practical financing and insurance options.
How much should an HOA or condo have in reserves?
There's no single statutory dollar figure Florida law sets for total reserves; the requirement is functional, not a flat percentage. Under the SIRS rules, the association must fund reserves for covered structural components based on the study's finding of each component's remaining useful life and replacement cost, calculated using either the straight-line or pooled method described in §718.112 [2]. That means "how much should we have in reserves" really depends on what's in your building: roof age, plumbing material and age, parking structure condition, and so on. A 40-year-old beachfront high-rise with aging plumbing needs a dramatically different reserve balance than a 12-year-old inland mid-rise. A rough industry rule of thumb some reserve specialists use as a sanity check (not a legal standard) is that reserves should be funded at 70% or more of the "fully funded" ideal calculated in the study, with anything under roughly 30% considered a red flag for looming special assessments. That's a planning heuristic, not a Florida statutory threshold, so don't treat it as a compliance number.
Can a board waive or reduce reserves under Florida law?
For SIRS-covered components in condo buildings 3+ stories, no. This is one of the sharpest changes from the pre-2022 law. Before SB 4-D, condo associations could vote annually, by a majority of those present at a meeting with quorum, to waive reserve funding entirely or fund it at a reduced level. That flexibility is gone for SIRS components. For everything else, non-SIRS reserve items and for HOAs governed by Chapter 720 rather than 718, waiver rules still generally apply, subject to the specific language in the association's declaration and bylaws. That's a documents question, not a pure statute question, so ask the association's counsel to interpret the governing documents rather than relying on a general article. Boards that already have SIRS-covered reserves badly underfunded from years of waivers face a hard transition. Some are phasing in full funding over a few years; others are special-assessing to catch up faster. There's also been legislative activity (including 2023's SB 154 and later relief discussions) aimed at giving some flexibility on the timing of full funding; check our florida condo reserve fund relief page for the latest on any phase-in or delay provisions, since this area has moved more than once since 2022.
Are HOA or condo special assessments tax deductible?
Generally, no, not for the individual unit owner on a personal residence. The IRS treats special assessments for improvements (a new roof, structural repairs, capital improvements) similarly to capital improvements on your own home: they typically aren't deductible as an expense, but they can increase your cost basis in the property, which may reduce capital gains tax when you sell [4]. There are narrow exceptions. If the unit is a rental property, special assessments tied to repairs (not capital improvements) may be deductible as a business expense in the year paid, or depreciated if they're capital in nature. If a special assessment is specifically for a casualty-related repair tied to a federally declared disaster, different rules can apply. This isn't tax advice, and the line between "repair" and "capital improvement" gets fought over in real IRS guidance, so owners facing a large special assessment should talk to a CPA who handles rental or investment property before assuming either way.
Who enforces milestone inspections and SIRS, and what happens if a board misses the deadline?
Milestone inspections are enforced at the county level through local building departments, which set notice procedures and can require compliance timelines once a report is filed. SIRS compliance and reserve funding rules are enforced through Chapter 718, with the Florida Department of Business and Professional Regulation (DBPR) Division of Florida Condominiums, Timeshares, and Mobile Homes handling licensing oversight and complaint intake for community association matters, as set out in Fla. Stat. §718.501 [5]. Missing a milestone inspection deadline can expose the board and association to real liability: if a structural issue later causes injury or damage, a documented failure to inspect on schedule is exactly the kind of fact pattern that drives negligence claims and insurer disputes. Some counties can also flag noncompliant buildings, which can affect insurability and resale, since lenders and title companies increasingly ask for milestone and SIRS status before closing. Missing SIRS deadlines mainly shows up in reserve underfunding exposure: the board can't legally waive those reserve lines, so failing to complete the study just delays the reckoning and likely makes the eventual special assessment bigger. Boards should also know DBPR complaint and licensing actions apply to community association managers and management companies, so a manager who mishandles these deadlines can face their own professional consequences separate from the association's. A $199 one-time Building-Specific Board Compliance Kit exists specifically to help boards track these dates: it organizes the milestone and SIRS deadlines by building age and county, and schedules reminders so a volunteer board doesn't rely on memory. It doesn't replace the licensed engineer, architect, or reserve specialist the statute requires; it just keeps the paperwork and calendar straight around them.
What should a board do first if it hasn't started either process?
Start with the certificate of occupancy date and a coastline distance check; that tells you whether your milestone trigger is 25 or 30 years and how much runway is left. Then call your county building department directly, because the local filing process and any additional local recertification rules (Miami-Dade and Broward in particular have long-standing 40-year recert programs) matter as much as the state statute. Next, get quotes for the SIRS from at least two firms that can provide both the licensed engineer's inspection and the funding-plan calculation. Don't wait for a milestone Phase 2 finding to start reserve planning; the two processes work better run in parallel; a lot of the same structural findings feed both reports. Finally, put the deadlines and vendor contacts in a document that survives board turnover. Volunteer boards change every year or two, and the single biggest cause of missed structural deadlines isn't bad faith, it's a new board that never saw the paperwork the old board had.
Frequently asked questions
What is a reserve study?
A reserve study is a report that inventories a property's major components (roofs, paving, plumbing, structure), estimates each one's remaining useful life and replacement cost, and calculates how much money the association should set aside annually to pay for those replacements without 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: a physical inspection of shared components plus a funding schedule. The key difference is that most HOAs (governed by Chapter 720 in Florida) aren't legally required to do one, unlike condo associations 3+ stories, which must do a SIRS under Chapter 718.
What is an HOA assessment?
An HOA assessment is a fee the association charges owners to fund operations, reserves, or a specific one-time cost. Regular assessments are recurring dues; special assessments are extra, often large, charges for unexpected or underfunded repairs, like a roof replacement the reserve fund can't cover.
How much should an HOA have in reserves?
Florida law doesn't set one dollar figure; the required amount depends on your components' age, condition, and replacement cost per your reserve study or SIRS. A common planning heuristic among reserve specialists is staying above roughly 70% funded relative to the study's full-funding target, though that's a guideline, not a statutory rule.
How much does a reserve study cost in Florida?
Standalone reserve studies commonly run about $3,000 to $10,000+ depending on building size and complexity, per industry pricing data [3]. SIRS studies, which require a licensed engineer's structural inspection in addition to the financial analysis, typically cost more, and can run into five figures for larger or older buildings.
Are HOA or condo special assessments tax deductible?
Usually not for a personal residence; the IRS generally treats them like capital improvements, which add to your cost basis rather than count as a deductible expense. Rental property owners may get different treatment depending on whether the assessment is a repair or a capital improvement, so check with a CPA.
What is a milestone inspection in Florida?
A milestone inspection is a mandatory structural check of condo and co-op buildings 3+ stories, done by a licensed engineer or architect. It's required once the building reaches 30 years old (25 if within three miles of the coast), then every 10 years after, under Fla. Stat. §553.899.
What is a SIRS and who has to do it?
SIRS (Structural Integrity Reserve Study) is a required reserve study for Florida condo buildings 3+ stories, covering specific structural components like roof, load-bearing walls, plumbing, and waterproofing, per Fla. Stat. §718.112. It must be updated at least every 10 years, and its reserve items can't be waived.
Can a Florida condo board still waive reserve funding?
Not for SIRS-covered structural components in buildings 3+ stories; that waiver option was eliminated by the 2022-2024 statutory reforms. Boards may still be able to waive reserves for non-SIRS items, and HOAs under Chapter 720 have different rules, so confirm specifics with the association's counsel.
What happens if a Florida condo skips its milestone inspection?
Consequences run through the county building department, which can flag the building, require compliance action, and complicate insurance or resale. If a structural failure occurs after a missed inspection deadline, the association and board face significantly higher liability exposure in any resulting litigation.
Does Florida's inspection law apply to single-family HOAs?
No. Milestone inspections and SIRS apply to condominium and cooperative buildings three stories or taller under Chapters 553 and 718. Most single-family home HOAs, governed by Chapter 720, are not subject to these specific requirements, though boards should confirm their exact structure and story count with counsel.
Who inspects a building for milestone or SIRS compliance?
A Florida-licensed engineer or architect must perform the structural inspection portion of both the milestone inspection and the SIRS. Reserve funding calculations may involve a reserve specialist working alongside that licensed professional, but the physical structural assessment itself requires state licensure.
Sources
- Florida Legislature, Florida Statutes §553.899 (Milestone Inspections): Milestone inspection trigger of 30 years (25 within three miles of the coast) and the 10-year recurring requirement
- Florida Legislature, Florida Statutes §718.112 (Structural Integrity Reserve Study): SIRS required components list, 10-year update cycle, and the elimination of reserve waivers for SIRS items
- Internal Revenue Service, Publication 523 (Selling Your Home): Capital improvement assessments generally add to cost basis rather than being currently deductible
- Florida Legislature, Florida Statutes §718.501 (Division of Florida Condominiums, Timeshares, and Mobile Homes): DBPR Division's statutory role in licensing oversight and complaint intake for community association matters
- Florida Legislature, Senate Bill 4-D (2022): 2022 legislative origin of the current milestone inspection and SIRS requirements post-Surfside
- Florida Legislature, Senate Bill 154 (2023): 2023 cleanup legislation amending SIRS and reserve funding timelines
- Miami-Dade County, Code of Ordinances §8-11 (Minimum structural requirements for existing buildings, recertification): Existing county-level 40-year recertification program operating alongside state milestone requirements