SIRS and Milestone Inspection Checklist

Jason Hamilton Mikes, JD, MBA
Founder & Managing Shareholder

Checklist
Published September 26, 2026
Reviewed by Jason Hamilton Mikes, JD, MBA, September 26, 2026
Florida Statutes as of July 1, 2026
Applies to: Condominiums · Cooperatives

Two separate obligations run on two separate clocks. The milestone inspection is a building safety inspection under § 553.899, tied to the building's age and enforced by the local building official. The structural integrity reserve study is a budgeting exercise under § 718.112(2)(g) or § 719.106(1)(k), tied to a fixed statutory date. They interact, but missing one does not excuse the other.

Download the PDFThe PDF is a designed, printable copy for the board packet, the bulletin board or your meeting portfolio. On screen, you can tick the boxes below; nothing you tick is saved or sent anywhere.

Work the milestone questions first, because a completed milestone inspection changes what the association may do about the reserve study and about reserve funding. Then work the SIRS section. For background on the underlying rules see our pages on milestone inspection requirements, the structural integrity reserve study, and SIRS for cooperatives.

Does the building need a milestone inspection, and when

Determine whether each building is three habitable stories or more in height under the Florida Building Code definition.Habitable stories, not floors. A ground-level parking level that is not habitable may not count, and the answer changes the entire obligation. Get it from the engineer in writing.§ 553.899(3)(a)
Confirm the building is subject to condominium or cooperative ownership.Section 553.899 reaches buildings under Chapter 718 or Chapter 719. An HOA-governed building is outside it.§ 553.899(3)(a)
Identify the year the building reaches 30 years of age, and set the deadline at December 31 of that year.§ 553.899(3)(a)
Calendar the next inspection for every 10 years after the first one.§ 553.899(3)(a)
Ask the local enforcement agency, in writing, whether it has determined that this building must be inspected at 25 years instead of 30.The local enforcement agency may make that determination based on local circumstances including environmental conditions such as proximity to salt water. In Lee, Collier and Charlotte Counties that question is not theoretical. Do not assume 30 years applies to a coastal building.§ 553.899(3)(b)
Check whether the building was already past the deadline under the transitional dates.Buildings that reached 30 years before July 1, 2022 were due by December 31, 2024. Buildings reaching 30 years between July 1, 2022 and December 31, 2024 were due by December 31, 2025. An association that has done nothing is already late, not merely approaching a deadline.§ 553.899(3)
Diary the date the association receives the local enforcement agency's written notice that an inspection is due.Phase one must be completed within 180 days after the owner receives that written notice. The clock starts on receipt, not on the deadline year.§ 553.899(6)

Phase one and phase two

Engage a licensed architect or engineer authorized to practice in Florida.A general contractor, a roofer or a reserve specialist may not perform the milestone inspection.§ 553.899(7)(a)
Confirm the phase one scope is a visual examination of habitable and nonhabitable areas, including the major structural components, with a qualitative assessment of the structural conditions.§ 553.899(7)(a)
Confirm in the engagement letter whether phase two is included or separately priced.Phase two is required if any substantial structural deterioration is identified in phase one. Boards that price only phase one find themselves procuring again under time pressure.§ 553.899(7)(b)
Understand that a finding of substantial structural deterioration is not the same as a finding that the building is unsafe.The definitions in § 553.899(2) matter here. Ask the engineer to use the statutory terms rather than adjectives.
Confirm phase two may involve destructive or nondestructive testing, and approve the testing scope in advance.§ 553.899(7)(b)
Calendar the phase two progress report to the local enforcement agency with a timeline for completion.§ 553.899(7)(b)
Confirm the architect or engineer submits a sealed copy of the inspection report, with a separate summary, to the local enforcement agency and to the association.§ 553.899

Repairs, distribution and reporting

Commence repairs of substantial structural deterioration within 365 days after receiving the report.Commence, not complete. But 365 days is not long once design, permitting and procurement are counted, and the funding vote has to happen inside it.§ 553.899(11)
Within 45 days after receiving the applicable inspection report, distribute a copy of the inspector-prepared summary to each owner by United States mail or personal delivery and by electronic transmission where consented.§ 553.899(9)
Post a copy of the summary in a conspicuous place on the property.§ 553.899(9)
Publish the full report and the inspector-prepared summary on the association's website.This is the milestone report specifically. It is a separate obligation from the general 30-day website posting rule for official records.§ 553.899(9)
Keep the inspection report as an official record for 15 years after receipt.§ 718.111(12)(a)15.
Expect the local enforcement agency to report inspection data to the department each December 31.The association is not the reporting party for this, but the data the county sends is the data a regulator will hold about your building.§ 553.899(13)(a)
Confirm the association's online account with the Division is created and current.All condominium associations were required to create and maintain an online account with the Division on or before October 1, 2025. Among the information the Division may require is a copy of any structural integrity reserve study, within 5 business days after a request.§ 718.501(3)

The structural integrity reserve study

Confirm each building three habitable stories or higher has a structural integrity reserve study, and calendar the study at least every 10 years.§ 718.112(2)(g); § 719.106(1)(k)1.
Engage an engineer licensed under chapter 471, an architect licensed under chapter 481, or a person certified as a reserve specialist to perform or verify the study.§ 718.112(2)(g)
Confirm the study covers all of the listed components: roof; structure, including load-bearing walls and other primary structural members; fireproofing and fire protection systems; plumbing; electrical systems; waterproofing and exterior painting; and windows and exterior doors.Seven named components. A study missing one of them is not a compliant study, whatever the vendor calls it.§ 718.112(2)(g); § 719.106(1)(k)1.
Confirm the study also covers any other item with a deferred maintenance expense or replacement cost exceeding $25,000 that, if not maintained, would negatively affect the items listed above.The threshold is $25,000, raised from $10,000 by HB 913 in 2025, or the Division's inflation-adjusted amount if greater. A study built to the old $10,000 figure sweeps in items the statute no longer reaches; one built to a higher number may miss items it does.§ 718.112(2)(g); § 719.106(1)(k)1.
Where a milestone inspection or a similar local inspection was performed within the past 5 years and meets the statutory requirements, consider using it in place of the visual inspection portion of the study.§ 718.112(2)(g)8.
Have an officer or director sign an affidavit acknowledging receipt of the completed study.This is an express statutory requirement in both chapters and it is the item most often missed. It sits in the same subparagraph that makes a willful and knowing failure to complete the study a breach of fiduciary duty.§ 718.112(2)(g)10.; § 719.106(1)(k)10.
Within 45 days after receiving the study, distribute a copy to each unit owner or deliver a notice that the completed study is available for inspection and copying on written request.§ 718.112(2)(g)11.; § 719.106(1)(k)11.
Within 45 days after receiving the study, provide the Division with a statement that the study was completed and was provided or made available to each unit owner.Two separate 45-day obligations run from the same date: one to the owners and one to the Division.§ 718.112(2)(g)12.; § 719.106(1)(k)12.
Keep the study as an official record for at least 15 years after it is completed.§ 718.111(12)(a)11.d.; § 719.104(2)

The deadlines, and the one that differs by chapter

	Condominium (Ch. 718)	Cooperative (Ch. 719)
SIRS deadline for associations existing on or before July 1, 2022 and under owner control	December 31, 2025	December 31, 2024
Outside date, no SIRS may be completed after	December 31, 2026	December 31, 2026
Authority	§ 718.112(2)(g)7.	§ 719.106(1)(k)7.
Delay after a milestone inspection	Up to 2 consecutive budget years	Up to 2 consecutive budget years
Officer or director affidavit of receipt	Required	Required
Statement to the Division within 45 days	Required	Required

Cooperatives: treat December 31, 2024 as the deadline, not December 31, 2025.The cooperative date is a full year earlier than the condominium date. A cooperative board working from a condominium article or a vendor's condominium calendar is already past its deadline.§ 719.106(1)(k)7.
Condominiums: the deadline for unit-owner-controlled associations existing on or before July 1, 2022 was December 31, 2025.§ 718.112(2)(g)7.
Either chapter: in no event may the structural integrity reserve study be completed after December 31, 2026.The outside date is the same for both. It is the one date on this checklist with no exception attached to it.§ 718.112(2)(g)7.; § 719.106(1)(k)7.
If a milestone inspection under § 553.899 is required on or before December 31, 2026, consider completing the study simultaneously with the inspection.§ 718.112(2)(g)7.
If the association has completed a milestone inspection, decide whether to delay the study for no more than the 2 consecutive budget years immediately following it.The delay exists so the association can put its money into the repairs the milestone inspection recommended. It is a choice the board makes and should minute, not something that happens automatically. It does not move the December 31, 2026 outside date.§ 718.112(2)(g)9.; § 719.106(1)(k)9.
If the board is late, document the engagement and the schedule now rather than waiting for the study.A willful and knowing failure by the officers or directors to complete a structural integrity reserve study is a breach of fiduciary duty to the unit owners. Evidence of diligence is what distinguishes late from willful.§ 718.112(2)(g)10.

What the study does to the budget

Stop waiving or reducing reserves for the items the study covers.For a budget adopted on or after December 31, 2024, the members of a unit-owner-controlled association that must obtain a structural integrity reserve study may not vote to provide no reserves, or less reserves than required, for the items listed in the SIRS paragraph. The old majority waiver no longer reaches those items.§ 718.112(2)(f)2.; § 719.106(1)(j)
Keep reserve funds and interest in the reserve accounts and use them only for authorized reserve expenditures.Use for other purposes requires approval in advance by a majority vote of all the total voting interests of the association.§ 718.112(2)(f)2.
Consider whether to fund SIRS reserves by special assessment, line of credit or loan, each of which requires a majority vote of the total voting interests.§ 718.112(2)(f)2.c.(I)
For capital expenses required by a milestone inspection or a SIRS, consider the dedicated line of credit or loan provision.The loan must be sufficient to fund the cumulative amount of previously waived or unfunded reserve contributions plus the most recent study, must be immediately available to the board without further member approval, and must be disclosed in the annual financial statement and to prospective purchasers.§ 718.112(2)(f)2.c.(II)
For a budget adopted on or before December 31, 2028, consider the temporary reserve pause if the association completed a milestone inspection within the previous 2 calendar years.It requires approval of a majority of the total voting interests, runs no more than two consecutive annual budgets, and may be used only to fund repairs recommended by the milestone inspection.§ 718.112(2)(f)2.e.
Put the study in front of the budget committee before the budget meeting, not after.The numbers in the study drive the reserve line items. A budget adopted without them will have to be amended.

Statutes and authorities referenced

§ 553.899, Fla. Stat. (milestone inspections: triggers, phases, repairs, distribution and reporting)
§ 553.899(3)(a), (3)(b), Fla. Stat. (three habitable stories, the 30-year deadline, the 25-year coastal determination)
§ 553.899(7), Fla. Stat. (phase one and phase two)
§ 553.899(9), Fla. Stat. (45-day distribution, posting and website publication)
§ 553.899(11), Fla. Stat. (repairs commenced within 365 days)
§ 718.112(2)(g), Fla. Stat. (condominium structural integrity reserve study, components and $25,000 threshold)
§ 718.112(2)(g)7., 8., 9., 10., 11., 12., Fla. Stat. (deadlines, substitution, delay, affidavit, distribution, Division statement)
§ 719.106(1)(k), Fla. Stat. (cooperative structural integrity reserve study and the December 31, 2024 deadline)
§ 718.112(2)(f)2., Fla. Stat. (reserve funding, the waiver bar for SIRS items, lines of credit and the reserve pause)
§ 719.106(1)(j), Fla. Stat. (cooperative reserves and the waiver bar for SIRS items)
§ 718.111(12)(a)11.d., § 718.111(12)(a)15., § 719.104(2), Fla. Stat. (15-year retention of studies and inspection reports)
§ 718.501(3), Fla. Stat. (Division online account)

Contact Hamilton Mikes

Hamilton Mikes advises Southwest Florida condominium and cooperative boards on milestone inspection and structural integrity reserve study compliance, engineering engagements, and the reserve and assessment decisions that follow a report. Call 239-594-7227 or visit our Regulatory Compliance page.

About this article. This article is published by Hamilton Mikes, P.A. for general educational purposes. It is not legal advice, it is not a legal opinion, and it is not a substitute for advice from a lawyer who has reviewed your association's governing documents and the facts of your situation. Reading it, downloading it, or corresponding with the firm about it does not create an attorney-client relationship. No such relationship arises until the firm and the client have signed a written engagement agreement. Please do not send confidential or time-sensitive information to the firm until a conflicts check has been completed and an engagement is confirmed in writing; information sent before that point may not be treated as privileged.

Scope and currency. This article addresses Florida law as applied to Florida community associations, and the firm is licensed to practice in Florida only. Nothing here should be taken as a statement of the law of any other jurisdiction. Florida's community association statutes have been amended in every regular session since 2021, and subsection numbering has moved more than once in that period. Each article states the edition of the Florida Statutes it was written against. The law may have changed after that date, an appellate court may have construed a provision differently, and an administrative rule or a local ordinance may impose requirements this article does not address.

Your governing documents control. Much of what governs a Florida association is not in the statutes at all. Declarations, articles of incorporation, bylaws, rules, plats and recorded amendments differ from community to community, and on many questions they set the rule while the statute sets only a floor or a default. A procedure that is correct in one association may be a breach of the documents in the association next door. No general article can tell you which is which for your community.

Why general information is not advice. Legal questions are resolved by applying the law to particular facts as a judge, jury, arbitrator or hearing officer finds them. An outcome that appears clear in the abstract frequently turns on the documents, the chronology, the board's own prior conduct, and the procedural posture, none of which an article can anticipate. A lawyer supplies what information cannot: the judgment to identify which facts matter, the experience to know how a court or the Division is likely to treat them, the ability to choose among the courses of action actually available, and the advocacy to carry the association's position through negotiation, hearing or trial.

The standard of care, and the protection the statute attaches to counsel. A director of a Florida community association is held to the standard in section 617.0830, Florida Statutes: to act in good faith, in a manner the director reasonably believes to be in the best interests of the corporation, and to discharge the duties of the office with the care an ordinary prudent person in a like position would reasonably believe appropriate under similar circumstances. That standard is measured against the decision the board actually faced, on the record actually before it. The same statute supplies the protection that goes with the duty. Under section 617.0830(4) and (5)(b), a director who has no knowledge making reliance unwarranted is entitled to rely on information, opinions, reports and statements prepared or presented by legal counsel retained by the association as to matters the director reasonably believes are within counsel's professional competence. The Legislature has written the prudent course into the statute. A board that obtains advice on its own documents and its own facts, and acts on that advice, is standing on ground the statute expressly protects. Nothing on this website confers that protection. General information, however carefully prepared, is not advice on your declaration, your amendments, your board's history or your dispute, and a director who relies on it in place of counsel forgoes a statutory protection that was available for the asking.

Personal exposure is real. Service on an association board is usually uncompensated, but volunteer status is not itself immunity. Under section 617.0834, Florida Statutes, a director or an officer is not personally liable in monetary damages for a statement, vote, decision, or failure to act in that role unless two things are both true: the director or officer breached or failed to perform the duties of the office, and that breach was a violation of the criminal law, a transaction from which the director or officer derived an improper personal benefit, conscious disregard or willful misconduct in a proceeding brought by or in the right of the corporation, or recklessness or bad faith in a proceeding brought by anyone else. That protection turns on how the director acted, not on whether the director was paid. Chapters 718, 719 and 720 add consequences of their own, including removal from office, civil penalties assessed against the individual for certain willful and knowing violations, and in defined circumstances criminal liability. Whether any of that reaches a particular director depends entirely on the facts and on the director's conduct. The practical point is narrower and more useful: the decisions that generate this exposure — levying an assessment, enforcing a covenant, denying a transfer, withholding a record, entering a unit, terminating a contract, signing for construction work — are precisely the decisions on which general information is least adequate, and on which counsel costs least relative to what is at stake.

No guarantee; prior results. The firm makes no representation or warranty that the information in this article is complete, current or applicable to any particular matter, and disclaims liability to any person for any action taken or not taken in reliance on it. Any description of prior results does not guarantee or predict a similar outcome in any other matter; every case turns on its own facts, documents and record.

Do not act on this article alone. If your association faces a decision of consequence, obtain advice from a Florida-licensed attorney who has read your governing documents and the relevant record before the board votes, signs, sends or forecloses. Hamilton Mikes, P.A. represents community associations throughout Southwest Florida and can be reached at 239-594-7227.

SIRS and Milestone Inspection Checklist: The Structural Compliance Calendar for Condominiums and Cooperatives