If your Florida condo board is still sorting Structural Integrity Reserve Study timing, the phrase that matters now is the Florida SIRS December 2026 deadline. Florida Statute § 718.112(2)(g) already set a general initial completion date of December 31, 2025 for qualifying unit-owner-controlled associations that existed on or before July 1, 2022. For associations still using the statute’s milestone-pairing path, December 31, 2026 is the outer date — and Florida Statute § 718.112 currently provides that the SIRS may not be completed after that date.
This page is staff research for associations, not legal advice. Confirm the current statute before your board relies on it: 2026 Fla. Stat. § 718.112 (checked Sept 14, 2026).
Florida SIRS December 2026 deadline vs the Dec 31, 2025 date
Two dates show up in the same subsection. They are not interchangeable.
- December 31, 2025 — general initial SIRS completion date in § 718.112(2)(g)7 for unit-owner-controlled associations existing on or before July 1, 2022.
- December 31, 2026 — outer stop when the statute allows the association to complete the SIRS simultaneously with a milestone inspection that is required on or before December 31, 2026. In no event may the SIRS be completed after December 31, 2026.
Do not treat “Florida SIRS December 2026 deadline” as if every condo’s first SIRS were newly due on that day. That misstates (2)(g)7. Use it when you are explaining the remaining outer path after the 2025 general date.
SIRS is not a milestone inspection
A Structural Integrity Reserve Study under § 718.112(2)(g) is a visual inspection of listed structural and life-safety components plus a reserve funding plan and schedule. A milestone inspection lives under § 718.112(2)(h) and § 553.899. Boards can schedule related fieldwork together when the statute allows simultaneous completion — but the products are not the same report and not the same rulebook.
For who needs a condo SIRS: residential condominium buildings three habitable stories or higher under the Florida Building Code, with the exemptions listed in (2)(g)5. The visual inspection portion must be performed or verified by a Florida licensed engineer, Florida licensed architect, CAI Reserve Specialist, or APRA Professional Reserve Analyst. After creation, the cycle is at least every 10 years.
FPAT’s overview of the product sits on our Florida SIRS hub. Traditional reserve studies that cover the rest of the common elements are covered on our reserve studies page — many boards need both.
After the study lands: 45-day owner notice and Division reporting
Florida Statute § 718.112(2)(g) currently provides that after the association receives the SIRS, owners get notice within 45 days and the association reports completion to the Division within 45 days. Officers and directors also sign a receipt affidavit. Treat those steps as part of closing the deadline project, not as optional paperwork.
Funding is a separate beat from the deadline
Deadline timing is not the same as budget funding. For budgets adopted on or after December 31, 2024, § 718.112(2)(f)2.b. generally does not allow waiver or underfunding of SIRS (g) items (with a limited multicondominium exception). Keep funding in a secondary section so boards do not blur “when the study is due” with “how the budget must treat (g) items.”
What this post does not cover
- Chapter 720 HOAs — different rulebook.
- Fannie Mae Selling Guide reserve alternatives — separate clock from Florida SIRS.
- Wind mitigation form OIR-B1-1802 — separate product from a SIRS.
- Cooperative deadlines under Chapter 719 — not used here while § 719 wording remains in conflict review.
More compliance explainers live in our knowledge base. To request a SIRS proposal (SIRS plus traditional), start at the SIRS proposal form or the service picker.
Felten Property Assessment Team (FPAT)
143 8th Ave N, Safety Harbor, FL 34695
866.568.7853 · info@fpat.com
This briefing is general information for FPAT staff and association readers, not legal, engineering, or insurance advice. Confirm the current Florida statute, DBPR guidance, and related official sources before a board relies on it.
