If your board packet still says the Florida condo reserve threshold is a round $25,000, you are budgeting off last year’s number—or off an FAQ that never got updated.
The Division of Florida Condominiums, Timeshares, and Mobile Homes posts the official inflation-adjusted figure each year. For 2026, that figure is $25,675. For 2025 it was $25,000. The 2027 amount is not published yet; DBPR will post it by February 1, 2027.
This is not trivia. Under Fla. Stat. §718.112(2)(g)1.h, the threshold (indexed each year under §718.112(2)(f)6) is one of two tests for whether an “other” / eighth-category element must sit inside the structural integrity reserve study. The item’s deferred maintenance expense or replacement cost must exceed the posted amount, and failing to replace or maintain it must negatively affect one of the seven named systems, as determined by the SIRS visual inspection. The seven named SIRS systems are in regardless of cost. Get the dollar wrong, and your “other” inventory—and the funding conversation that follows—drifts away from what the statute requires.
Primary source (bookmark this, not a blog roundup): the DBPR Reserve Threshold page.
What the official 2026 number is (and is not)
| Year | Official DBPR reserve threshold | Status |
|---|---|---|
| 2025 | $25,000 | Posted / historical |
| 2026 | $25,675 | Current — use this |
| 2027 | TBD | Division posts by February 1, 2027 |
Pursuant to s. 718.112(2)(f)6, F.S., the Division annually adjusts the monetary threshold for required reserves based on CPI-U inflation, with the updated amount posted by February 1 each year starting in 2026.
Board rule: If a handout, old FAQ, vendor proposal, or prior study still says “$25,000” for a 2026 budget year, mark it stale. The only official number is the Division’s Reserve Threshold page—not a cached search snippet.
For how threshold items sit beside the broader SIRS duty (without re-litigating HB 913 here), see Understanding SIRS Reserve Requirements in Florida and the light funding cross-link 2026 SIRS Funding Mandate.
What the threshold actually gates
Think of SIRS components in two buckets:
1. The seven named SIRS systems — in regardless of dollar amount
The seven are: roof; structure (load-bearing walls and other primary structural members and systems); fireproofing and fire protection systems; plumbing; electrical systems; waterproofing and exterior painting; and windows and exterior doors (§718.112(2)(g)1.a–g). They belong in the SIRS inventory even when a line item is cheap on paper. Cost does not waive them out of the study. (Your professional’s scope and site conditions still control how each is inspected and funded.)
2. The “other” / eighth category — threshold applies
An item that is not one of the seven named systems belongs in the SIRS only when (1) its deferred maintenance expense or replacement cost exceeds the Division’s posted threshold (more than $25,675 for 2026), and (2) failing to replace or maintain it would negatively affect one or more of the seven named systems, as determined by the SIRS visual inspection (§718.112(2)(g)1.h). Separately, the same threshold decides which “any other item” lines must have traditional reserve accounts under §718.112(2)(f)2.a. That test has no negative-effect condition.
Practical board sentence:
“Named systems: always in scope. Other capital elements: in the SIRS only if they exceed the posted threshold for the study year and their failure would affect a named system. Write that year on the cover.”
Traditional roof / paint / pavement reserve conversations under §718.112(2)(f) still matter for non-SIRS and hybrid questions; for study-type differences see Traditional vs. SIRS Reserve Studies. Low-rise / exempt height questions belong on SIRS-Exempt Low-Rise Condo Reserve Study (2026)—not in a threshold deep-dive.
Board checklist: the list DBPR’s number actually drives
Use this at the next budget workshop or SIRS kickoff:
Tag the threshold year on the study
- Cover page or executive summary states: “Reserve threshold year: 2026 — $25,675 (DBPR).”
- If the study was started on 2025 assumptions ($25,000), document whether the inventory was re-cut to $25,675 before adoption.
- Minutes note which DBPR posting the board relied on (date + URL).
Inventory the “other” bucket correctly
- List candidate “other” elements (generators, major amenity structures, specialized waterproofing packages, large site improvements, etc.—per your building, not a generic template).
- Flag every candidate whose estimated deferred maintenance or replacement cost is more than $25,675. Then have the SIRS professional confirm whether failing to maintain or replace it would negatively affect one of the seven named systems.
- Confirm named SIRS systems were not dropped because someone thought they were “under threshold.”
Align budget, study, and official records
- Adopted budget reserve schedules match the threshold year used in the study.
- Buyer, lender, and questionnaire packages do not still quote $25,000 for 2026 work.
- Manager turnover folder includes the DBPR Reserve Threshold PDF or print date.
Prep for February 1, 2027 — without inventing a number
- Calendar a Feb 1, 2027 check of the DBPR Reserve Threshold page.
- Do not plug a guessed 2027 dollar into drafts. Leave “2027 TBD — post Feb 1.”
- Plan a short board memo when the new figure posts: what “other” items flip in or out.
Funding mandate — light cross-check only
- Confirm your funding path for SIRS items is consistent with current Florida rules (see 2026 SIRS Funding Mandate).
- Do not treat the threshold itself as a funding-percentage substitute.
Common mistakes we still see
- FAQ lag — boards cite an old “$25,000” FAQ while DBPR already posted $25,675.
- Wrong gate — treating named SIRS systems as optional if “under $25k.” The seven named systems have no dollar threshold at all.
- Study year amnesia — a 2025-threshold study quietly reused for a 2026 budget with no cover note.
- Inflating 2027 early — staff invents a CPI guess; that number is not official until DBPR posts.
- Amenity blindness — “other” elements whose cost exceeds $25,675 and whose failure to be maintained or replaced would negatively affect a named SIRS system never make the inventory because they were not in last year’s spreadsheet.
- Cost confusion — using installed historical cost instead of current estimated replacement / deferred maintenance expense for the gate test.
- Mixing height exemption with threshold — low-rise SIRS height questions are separate from the dollar gate (exempt low-rise playbook).
Cost and scoping context (not a substitute for the threshold page): Florida SIRS Reserve Study Costs & HB 913 notes.
How FPAT scopes components against the posted threshold
At Felten Property Assessment Team (Safety Harbor / Tampa Bay), SIRS and traditional scopes are built so boards can defend the inventory:
- Named systems first — documented whether or not any single line is “small.”
- Other elements tested against the posted DBPR figure for the study year — currently $25,675 for 2026.
- Cover-page threshold tag so managers and successor boards know which CPI year was used.
- No invented 2027 dollars — updates scheduled after the Division’s February posting when the board wants a refresh.
- Funding schedules that keep SIRS components (the seven named systems plus any qualifying (g)1.h “other” items, all of them statutory SIRS items) separate from non-SIRS reserve items. SIRS reserves may be pooled only with other SIRS components.
Service hub: Florida Reserve Study services.
FAQ
What is Florida’s official 2026 SIRS / reserve threshold?
$25,675, as posted by DBPR on the Reserve Threshold page. The 2025 figure was $25,000.
Where is the official number published?
The statute directs the Division to post the inflation-adjusted figure, and it does so on its Reserve Threshold page. Some FAQs, including DBPR’s own condo FAQ page as of Oct. 2, 2026, still say $25,000. For 2026 work, use $25,675.
Does the threshold apply to all SIRS systems?
No. The seven named SIRS structural categories are included regardless of cost. For the SIRS, the threshold applies only to other items. They come in when their cost exceeds the posted amount and failing to maintain or replace them would negatively affect a named system. (The same dollar figure also sets which “other” items need traditional reserve accounts under §718.112(2)(f)2.a.)
What will the 2027 threshold be?
Unknown today. DBPR will post the 2027 amount by February 1, 2027. Do not budget off a guessed CPI number.
Why does the threshold year belong on the study cover?
Because boards, managers, and lenders need to know whether the inventory was cut at $25,000 (2025) or $25,675 (2026). Silent reuse is how “other” items disappear.
How does this relate to the SIRS funding mandate?
Lightly: the threshold helps decide which other elements are in the study. Once an item is in the SIRS, the no-waiver rule applies to it. For budgets adopted on or after Dec. 31, 2024, owners in an association that must have a SIRS can’t vote to waive or reduce reserves for SIRS items or spend those reserves on anything else. The exceptions are narrow: a vote to terminate the condominium, a Division-approved alternative funding method for multicondominiums, a pause when the building is declared uninhabitable after a natural emergency, and a milestone-repair pause for budgets adopted on or before Dec. 31, 2028. See FPAT’s funding mandate explainer for details.
Expert note
“If your board is still budgeting off a $25,000 round number you saw in an old FAQ, you’re already a year behind the Division’s posted figure. The threshold isn’t a trivia question — it decides which ‘other’ elements must sit inside the SIRS.”
— Eric Dixon, RS / PRA, Felten Property Assessment Team (Safety Harbor / Tampa Bay)
Ready for a 24-hour proposal?
If your association needs a SIRS or traditional reserve update scoped to the 2026 $25,675 threshold—with the threshold year tagged on the cover—request a 24-hour proposal from FPAT via Florida Reserve Study services.
