This calendar is current through the 2026 regular session, and the statute text behind it is the 2026 Florida Statutes as of July 1, 2026. It collects the recurring dates a Florida condominium, cooperative or homeowners association board has to hit every year, together with the one-time compliance dates set by the 2022 through 2025 sessions. Several of those one-time dates are already in the past. They are listed first, because they are the ones that cause real trouble.
Dates that have already passed
Start here. These are fixed calendar dates set by statute or by the act that created the obligation. None of them roll forward, and an association that missed one is out of compliance today rather than facing a deadline.
| Date | Obligation | Applies to | Authority |
|---|---|---|---|
| December 31, 2024 | Initial milestone inspection for a building that reached 30 years of age before July 1, 2022 | Condominium and cooperative buildings three habitable stories or more | § 553.899(3)(a) |
| December 31, 2024 | Structural integrity reserve study completed | Cooperatives existing on or before July 1, 2022 under owner control | § 719.106(1)(k) |
| January 1, 2025 | Documents posted on the association website | HOAs with 100 or more parcels | § 720.303(4)(b) |
| December 31, 2025 | Initial milestone inspection for a building that reached 30 years of age between July 1, 2022 and December 31, 2024 | Condominium and cooperative buildings three habitable stories or more | § 553.899(3)(a) |
| December 31, 2025 | Structural integrity reserve study completed | Condominiums existing on or before July 1, 2022 under owner control | § 718.112(2)(g)7. |
| October 1, 2025 | Online account created and maintained with the Division | Condominium and cooperative associations | § 718.501(3); § 719.501(3) |
| January 1, 2026 | Documents available on a website or downloadable mobile application | Condominiums of 25 or more units, non-timeshare | § 718.111(12)(g); compliance date set by Ch. 2024-244 |
Two related dates close a door rather than open one. No structural integrity reserve study may be completed after December 31, 2026, under § 718.112(2)(g)7. and § 719.106(1)(k), so the window to cure a missed study is finite. And the reserve pause described below is available only for a budget adopted on or before December 31, 2028.
The annual cycle at a glance
For an association on a calendar fiscal year, the recurring obligations fall roughly as follows. Adjust every fiscal-year-driven item if your fiscal year is not the calendar year, because the statutes measure from fiscal year end and not from January.
| When | What | Applies to | Authority |
|---|---|---|---|
| January 1 through May 1 | File the corporate annual report with the Department of State | All associations, as not-for-profit corporations | § 617.1622 |
| Within 90 days after fiscal year end | Prepare and complete the annual financial report | Condominiums, cooperatives, HOAs | § 718.111(13); § 719.104(4); § 720.303(7) |
| Within 21 days after the report is completed | Deliver the report or notice of its availability to members | Condominiums, cooperatives, HOAs | Same |
| 180 days after fiscal year end (condominium) or 120 days (cooperative and HOA) | Outside delivery date for the financial report | By chapter, see below | Same |
| At the annual meeting | Elect directors | All | § 718.112(2)(d); § 719.106(1)(d); § 720.306(9) |
| First board meeting after the annual meeting, excluding the organizational meeting | Consider the desirability of filing notices to preserve the covenants from extinguishment under the Marketable Record Title Act | HOAs | § 720.303(2)(e) |
| Within 90 days after election or appointment | New director certification and education filed with the association | All, with different content by chapter | § 718.112(2)(d)5.b.; § 719.106(1)(d)1.b.; § 720.3033(1) |
| Annually thereafter | Continuing education for sitting directors | Condominiums and HOAs | § 718.112(2)(d)5.b.; § 720.3033(1) |
| Before fiscal year end | Adopt the annual budget at a properly noticed board meeting | All | § 718.112(2)(e); § 719.106(1)(e); § 720.303(6) |
| Every 3 years | Determine the replacement cost of insured property | Condominiums | § 718.111(11)(a)2. |
| Every 10 years after the first | Repeat milestone inspection | Buildings three habitable stories or more | § 553.899(3)(a) |
Budget and reserves
The budget meeting is the one date in the year where the notice rules differ most, and where a defect is hardest to cure after the fact because the assessments have already gone out.
| Condominium (718) | Cooperative (719) | HOA (720) | |
|---|---|---|---|
| Notice of the budget meeting | At least 14 days before, hand delivered, mailed or electronically transmitted, with a copy of the proposed budget | Not less than 14 days before, mailed, hand delivered or electronically transmitted, with copies of the proposed budget | No separate statutory budget-meeting notice period; general board meeting notice applies and the documents may require more |
| General board meeting notice | 48 hours posted | 48 hours posted | 48 hours posted, or mailed or delivered at least 7 days before if not posted |
| 14-day mailed notice required for | Budget meeting; assessment meetings | Budget meeting | Special assessments; amendments to rules regarding parcel use |
| Budget over 115 percent of the prior year | Board must simultaneously propose a substitute budget excluding discretionary expenditures; insurance premiums excluded from the computation | Older mechanism: petition by 10 percent of owners | No 115 percent rule |
| Reserve waiver or reduction vote | Majority of total voting interests | Majority of total voting interests | Majority of a quorum at a members meeting |
| Reserve threshold for a SIRS item | $25,000, or the Division's inflation-adjusted amount if greater | $25,000, or the Division's inflation-adjusted amount if greater | n/a |
Two reserve dates belong on the calendar even though neither recurs. First, the pause: for a budget adopted on or before December 31, 2028, a condominium association that has completed a milestone inspection may, on approval of a majority of the total voting interests, pause or reduce reserve contributions for no more than two consecutive annual budgets, under § 718.112(2)(f)2.e. Boards read the two-budget limit and miss the 2028 sunset behind it. Second, an association that has completed a milestone inspection may delay its structural integrity reserve study for no more than the two consecutive budget years following the inspection, under § 718.112(2)(g)9. Our page on reserve funding requirements covers how the vote has to be taken.
Financial reports
All three chapters use the same two-step structure and then diverge on the outside date. The 180-day extension that boards have heard about since 2025 is condominium-only. Applying it to an HOA or a cooperative makes the report two months late.
| Condominium | Cooperative | HOA | |
|---|---|---|---|
| Prepare and complete | Within 90 days after fiscal year end | Within 90 days after fiscal year end | Within 90 days after fiscal year end |
| Deliver to members, or notice of availability | Within 21 days after completion | Within 21 days after completion | Within 21 days after completion |
| Outside date | No later than 180 days after fiscal year end | No later than 120 days after fiscal year end | No later than 120 days after fiscal year end |
| Authority | § 718.111(13) | § 719.104(4) | § 720.303(7) |
The level of the report, whether cash receipts and expenditures, compiled, reviewed or audited, is set by the association's total annual revenues, and for HOAs by parcel count as well. Reviewing that threshold before the fiscal year ends is worth doing, because an association that crosses into audited statements and only discovers it in month four is not going to meet the delivery date. Our guide to reviewing financial reports explains what each level actually gives the board.
Director education and continuing education
There are two obligations here, not one, and the annual one is the one boards miss. The initial certification comes with a new director. Continuing education comes every year after that, for as long as the director serves.
| Condominium | Cooperative | HOA | |
|---|---|---|---|
| Initial deadline | Within 1 year before election or appointment, or 90 days after | Within 90 days after election or appointment | Within 90 days after election or appointment |
| What satisfies it | Both a written certification and a course of at least 4 hours | Either a written certification or the Division-approved curriculum | The Division-approved curriculum; no written certification alternative |
| Course content set by statute | Milestone inspections, SIRS, elections, recordkeeping, financial literacy, fines, notice and meetings | Division-approved curriculum | Subject matter prescribed; no hour count |
| Continuing education | At least 1 hour annually | Not specified | 4 hours annually under 2,500 parcels; 8 hours annually at 2,500 or more |
| Certificate life | Not stated as expiring | Not stated | Valid up to 4 years, so the curriculum repeats at least every 4 years |
| Authority | § 718.112(2)(d)5.b. | § 719.106(1)(d)1.b. | § 720.3033(1) |
Put the certificates in the official records as they arrive and calendar the annual hours in the same month each year. A board that cannot produce a director's current certificate has a records problem and an eligibility problem at the same time, and both surface at the least convenient moment, which is usually an election challenge.
Records, the website and the Division
Two of these are past compliance dates, one is a standing 30-day clock, and one is a response window measured from each request.
| Condominium | Cooperative | HOA | |
|---|---|---|---|
| Website or app required | Yes, 25 or more units, non-timeshare, by January 1, 2026 | No obligation | Yes, 100 or more parcels, by January 1, 2025 |
| Posting deadline for each record | Within 30 days after receipt or creation | n/a | No general statutory deadline |
| Response to a written records request | 10 working days | 10 working days | 10 business days |
| Division online account | Required on or before October 1, 2025 | Required on or before October 1, 2025 | Not required |
| Contact information updates to the Division | Within 30 days after a change | Within 30 days after a change | n/a |
| Records retention | 7 years, with certain permanent records | 7 years | 7 years |
The 30-day condominium posting clock is the one that quietly generates violations, because it runs from receipt or creation of each record rather than from any annual date. A contract signed in March that is still not on the site in May is a violation regardless of how current the rest of the site is. Note too that posting a record which is statutorily exempt from inspection creates its own liability, so the posting list at § 718.111(12)(g)2. and the exemption list at § 718.111(12)(c)5. have to be read together. Our guide on records exempt from inspection sets out the exemptions.
Milestone inspections and structural integrity reserve studies
These two obligations are related but separately calendared, and only one of them is in Chapter 718 at all. The milestone inspection lives in § 553.899, inside the building construction chapter.
| Trigger or deadline | What it requires | Authority |
|---|---|---|
| Building reaches 30 years of age | Milestone inspection by December 31 of that year, for buildings three habitable stories or more | § 553.899(3)(a) |
| Local enforcement agency determination | The agency may require the inspection by December 31 of the year the building reaches 25 years of age, based on local circumstances | § 553.899(3)(b) |
| Every 10 years after the initial inspection | Repeat milestone inspection | § 553.899(3)(a) |
| Within 45 days after receiving the inspection report | Distribute the inspector's summary to each owner | § 553.899(9) |
| Within 365 days after receiving a phase two report | Repairs must be commenced | § 553.899(11) |
| December 31, 2025 (condominium) / December 31, 2024 (cooperative) | Structural integrity reserve study completed | § 718.112(2)(g)7.; § 719.106(1)(k) |
| December 31, 2026 | Outside date. No SIRS may be completed after this date | § 718.112(2)(g)7.; § 719.106(1)(k) |
| On receipt of the completed SIRS | An officer or director signs an affidavit acknowledging receipt | § 718.112(2)(g)10. |
| Within 45 days after receiving the SIRS | Distribute a copy to each owner or give notice that it is available for inspection and copying | § 718.112(2)(g)11. |
| Within 45 days after receiving the SIRS | Provide the Division a statement that the study was completed | § 718.112(2)(g)12. |
Two 45-day clocks start the same day and run in parallel. Boards routinely complete the owner distribution and forget the Division statement, or the reverse. Calendar them as one task with two deliverables. Our page on milestone inspection requirements covers the phase one and phase two structure and what a phase two finding sets in motion.
Insurance and corporate housekeeping
These items fall off a board calendar because no owner complains until something else has gone wrong.
| Cycle | What | Applies to | Authority |
|---|---|---|---|
| At least once every 3 years | Determine the replacement cost of the property the association insures | Condominiums | § 718.111(11)(a)2. |
| No statutory cycle | Adequate insurance obtained by best efforts; appraisal cycle is a matter of prudence, not statute | Cooperatives | § 719.104(3) |
| No statutory cycle | Chapter 720 prescribes no appraisal cycle | HOAs | Ch. 720 |
| Annually, at renewal | Review deductibles and the reconstruction cost allocation against the current declaration | Condominiums | § 718.111(11)(c); § 718.111(11)(j) |
| January 1 to May 1 each year | Corporate annual report to the Department of State | All associations | § 617.1622 |
| Within 14 days of a written claim-status request | A public adjuster must respond | All, on an open claim | § 626.854, as amended by Ch. 2026-174 |
The corporate annual report deserves more attention than it gets. A corporation that has not filed may not prosecute or maintain an action in any Florida court until the report is filed and all fees and penalties are paid. Boards usually discover this on the morning they try to file a lien foreclosure or an injunction, which is the worst possible moment. Put it on the January calendar rather than the April one.
If your association is behind
This calendar exists partly so a board can find out that it is late. Six compliance dates above have already run, and in practice most associations that are behind are behind on more than one, because the same gap in process produced both.
- Establish the facts before you file anything. What was actually done, on what date, and which document proves it.
- Do not create or backdate a record to close the gap. A certification, minute or affidavit describing something that did not happen on the date stated is a far graver problem than the missed deadline, and under Chapters 718 and 720 records offenses carry criminal exposure.
- Call counsel before the association posts, certifies, reports to the Division, or responds to an owner about the gap. How an association cures, and what it says while curing, becomes part of the record an owner or the Division can use.
- Then calendar the cure with named responsibility and dates, in the minutes. A documented, deliberate catch-up is treated very differently from a board that went quiet.
Our companion page on what the recent sessions require of boards explains the substance behind each of these dates, and our note on when to call the association attorney covers the judgment call about timing.
Frequently Asked Questions About Association Compliance Deadlines
When is our annual financial report due?
Prepare and complete it within 90 days after fiscal year end, then deliver it or notice of its availability within 21 days after completion. The outside date is 180 days after fiscal year end for a condominium under § 718.111(13), and 120 days for a cooperative under § 719.104(4) and an HOA under § 720.303(7). The 180-day figure is condominium-only.
We never filed our corporate annual report. What happens?
The report is due between January 1 and May 1 each year under § 617.1622. A corporation that has not filed may not prosecute or maintain an action in any Florida court until the report is filed and all fees and penalties are paid, and it is subject to administrative dissolution. Filing late is usually straightforward, but a board should confirm the corporation's current status before relying on it in litigation.
Our SIRS deadline has passed. Can we still do one?
Until December 31, 2026. Both § 718.112(2)(g)7. and § 719.106(1)(k) provide that in no event may a structural integrity reserve study be completed after that date. After it passes, the statutory path to a completed study closes, which is why a board that is behind should get counsel involved now rather than in the fall of 2026.
Does an HOA have to post documents on a website?
Yes, if it has 100 or more parcels. Section 720.303(4)(b) required those documents to be posted by January 1, 2025. A condominium of 25 or more units has a similar obligation with a compliance date of January 1, 2026 and a 30-day posting clock for each record. Cooperatives have no posting obligation under Chapter 719.
When do we have to think about the Marketable Record Title Act?
At the first board meeting after the annual members meeting, excluding the organizational meeting. Section 720.303(2)(e) requires an HOA board to consider the desirability of filing notices to preserve the covenants or restrictions affecting the community. It is an agenda item every year, and the consideration should appear in the minutes even when the board decides no filing is needed yet.
How often does a director have to do continuing education?
Every year. A condominium director must complete at least one hour annually under § 718.112(2)(d)5.b. An HOA director must complete at least four hours annually in a community with fewer than 2,500 parcels and at least eight hours at 2,500 parcels or more, under § 720.3033(1), and the underlying certificate is valid for up to four years. Chapter 719 does not specify an annual hour count.
Contact Hamilton Mikes
Hamilton Mikes builds and reviews compliance calendars for condominium, cooperative and homeowners association boards across Lee, Collier and Charlotte Counties, and advises boards that have missed a statutory date on how to cure it without compounding the problem. Call 239-594-7227 or visit our Regulatory Compliance page.
Statutes and authorities referenced
- § 553.899(3)(a), (3)(b), (9), (11), Fla. Stat. (milestone inspections; 30-year trigger and transitional deadlines; 25-year local determination; 45-day summary; 365-day repair commencement)
- § 617.1622, Fla. Stat. (corporate annual report between January 1 and May 1; consequence of failure to file)
- § 626.854, Fla. Stat. (public adjuster 14-day response, as amended by Ch. 2026-174)
- § 718.111(11)(a)2., (11)(c), (11)(j), Fla. Stat. (replacement cost every 3 years; deductibles; reconstruction allocation)
- § 718.111(12)(c)5., (12)(g), Fla. Stat. (records exemptions; website and mobile application posting; 30-day posting clock)
- § 718.111(13), Fla. Stat. (financial report: 90 days, 21 days, 180 days)
- § 718.112(2)(d), (2)(d)5.b., Fla. Stat. (annual meeting and elections; director certification, education and continuing education)
- § 718.112(2)(e), Fla. Stat. (budget meeting notice; 115 percent substitute budget)
- § 718.112(2)(f)2.a., 2.e., Fla. Stat. (reserve threshold; reserve pause for a budget adopted on or before December 31, 2028)
- § 718.112(2)(g)7., 9., 10., 11., 12., Fla. Stat. (SIRS deadline and December 31, 2026 outside date; delay after milestone inspection; affidavit; two 45-day duties)
- § 718.501(3), Fla. Stat. (Division online account on or before October 1, 2025)
- § 719.104(3), (4), Fla. Stat. (cooperative insurance; financial report at 120 days)
- § 719.106(1)(d)1.b., (1)(e), (1)(k), Fla. Stat. (director education; budget notice; SIRS by December 31, 2024)
- § 719.501(3), Fla. Stat. (cooperative Division online account on or before October 1, 2025)
- § 720.303(2)(c)1., 2., (2)(e), (4)(b), (5), (6), (7), Fla. Stat. (board meeting notice; MRTA consideration; website posting by January 1, 2025; records inspection; budget; financial report at 120 days)
- § 720.3033(1), Fla. Stat. (HOA director certification; 4-year certificate; 4 or 8 hours of continuing education)
- § 720.306(9), Fla. Stat. (HOA election of directors)
- Session laws: Ch. 2022-269 (SB 4-D); Ch. 2023-203 (SB 154); Ch. 2024-221 (HB 1203); Ch. 2024-244 (HB 1021); Ch. 2025-175 (HB 913); Ch. 2026-174 (SB 1452)