This calendar lists the 2027 deadlines a Florida condominium, HOA or cooperative manager should have on the board's radar. The fixed dates are few: the Division annual fee for condos and co-ops (10 percent penalty if unpaid by March 1, §§ 718.501(2)(a), 719.501(2)(a), Fla. Stat.), the Sunbiz annual report (January 1–May 1, § 617.1622), and the 2027 legislative session, which opens March 2. Most other deadlines run from each association's own fiscal year, election or meeting date.
This page reflects the 2026 Florida Statutes. We will update it after the 2027 legislative session, when new laws are signed.
How to use this calendar
- It assumes a calendar fiscal year (January 1–December 31). If your association's fiscal year ends June 30 or September 30, shift the budget, reserve and financial-report items to match.
- Relative deadlines move with your association. Director certification, election notices, budget notice and records responses all run from a trigger event, such as the election date, the meeting date or the date a written request arrives. Put those triggers on the calendar and then count forward or back.
- Governing documents may require more. Bylaws can require longer notice, an earlier budget meeting or an audit when the statute only requires a review. Follow whichever is stricter, and ask counsel when the two conflict.
- Counting days can be manager work; interpreting the rule is not. Under The Florida Bar re Advisory Opinion – Activities of Community Association Managers (Fla. 2015), determining a statutory notice period is not the practice of law when it requires no interpretation of statutes, rules, governing documents or civil procedure, and is the practice of law when it does. The practical fix: have association counsel confirm each association's recurring deadlines once, in writing, then apply them. Whether a deadline was missed, and what follows, is a question for counsel.
Fixed-date deadlines in 2027
| Date | What | Who it applies to | Authority |
|---|---|---|---|
| Fri., Jan. 1 | Co-op annual fee due to the Division: $4 per residential unit | Cooperatives | § 719.501(2)(a), Fla. Stat. |
| Fri., Jan. 1 | Annual report filing window opens with the Division of Corporations (Sunbiz); $61.25 annual report fee | Associations incorporated under ch. 617 (most condos, HOAs and co-ops) | §§ 617.1622, 617.0122, Fla. Stat. |
| Mon., Mar. 1 | 10 percent penalty applies if the $4-per-unit Division fee is unpaid; the association also loses standing to sue or defend in Florida courts until the fee is paid | Condominiums (more than two units); Cooperatives | §§ 718.501(2)(a), 719.501(2)(a), Fla. Stat. |
| Tue., Mar. 2 | 2027 regular legislative session convenes (limited to 60 consecutive days unless extended) | All | Art. III, § 3(b), (d), Fla. Const. |
| Sat., May 1 | Last day of the annual report filing window. File by Friday, April 30. | Associations incorporated under ch. 617 | § 617.1622, Fla. Stat. |
| Thu., Sept. 30 | Community association management firm licenses expire (odd years). Individual CAM licenses next expire Sept. 30, 2028. | Management firms | DBPR, CAM FAQs |
| Fri., Dec. 31 | Milestone inspection deadline for buildings three habitable stories or more that reach 30 years of age in 2027 (or 25 years if the local enforcement agency has set that) | Condominiums; Cooperatives | § 553.899(3)(a)–(b), Fla. Stat. |
Relative deadlines
| Trigger | Deadline | Applies to | Authority |
|---|---|---|---|
| Director elected or appointed | Submit written certification and educational certificate within 90 days after election or appointment (or within 1 year before). Curriculum at least 4 hours. | Condominiums | § 718.112(2)(d)5.b., Fla. Stat. |
| Director elected or appointed | Complete department-approved education within 90 days. A director who does not file on time is suspended until they comply. | HOAs | § 720.3033(1)(a)–(b), Fla. Stat. |
| Director elected or appointed | Certify in writing within 90 days that they have read the governing documents, or submit an educational certificate | Cooperatives | § 719.106(1)(d)1.b., Fla. Stat. |
| One year after a condo director's last certificate | At least 1 hour of continuing education, then annually | Condominiums (residential) | § 718.112(2)(d)5.b., Fla. Stat. |
| Each year of HOA board service | At least 4 hours of continuing education a year (fewer than 2,500 parcels) or 8 hours (2,500 parcels or more) | HOAs | § 720.3033(1)(a)5., Fla. Stat. |
| Scheduled election | First notice at least 60 days before; second notice with ballot not less than 14 or more than 34 days before | Condominiums | § 718.112(2)(d)5.a., Fla. Stat. |
| Scheduled election | First notice at least 60 days before; candidates give notice at least 40 days before; second notice with ballot as the statute provides | Cooperatives | § 719.106(1)(d)1.a., Fla. Stat. |
| Annual or special member meeting | Notice not less than 14 days before | HOAs | § 720.306(5), Fla. Stat. |
| Budget meeting | Proposed budget and meeting notice delivered at least 14 days before the meeting | Condominiums; Cooperatives | § 718.112(2)(e)1.; § 719.106(1)(e)1., Fla. Stat. |
| Start of fiscal year | Board adopts annual budget at least 14 days before the fiscal year begins | Condominiums; Cooperatives | § 718.112(2)(e)1.; § 719.106(1)(j)1., Fla. Stat. |
| Adopted budget | Give each member a copy of the budget, or notice that one is available on request at no charge | HOAs | § 720.303(6), Fla. Stat. |
| Any board meeting | Notice posted conspicuously at least 48 hours (condo and co-op: 48 continuous hours) before, except in an emergency | All | § 718.112(2)(c)1.; § 719.106(1)(c); § 720.303(2)(c)1., Fla. Stat. |
| Board meeting on a nonemergency special assessment or a use-rule amendment | Written notice delivered and posted at least 14 days before | All | § 718.112(2)(c)1.; § 719.106(1)(c); § 720.303(2)(c)2., Fla. Stat. |
| Each calendar quarter | Board meets at least once a quarter; at least four times a year the agenda includes an opportunity for members to ask the board questions | Residential condominiums of more than 10 units | § 718.112(2)(c), Fla. Stat. |
| Member meeting (website associations) | Post notice and agenda on the website or app no later than 14 days before; documents for the meeting at least 7 days before | Condos with 25+ units (no timeshare units) | § 718.111(12)(g), Fla. Stat. |
| Member meeting (website associations) | Post notice and agenda at least 14 days before | HOAs with 100+ parcels | § 720.303(4), Fla. Stat. |
| Official record received or created | Post to the website or app within 30 days | Condos with 25+ units | § 718.111(12)(g), Fla. Stat. |
| Written records request | Records made available within 10 working days (condo, co-op) or 10 business days (HOA). Minimum damages of $50 a day for up to 10 days begin on the 11th day. | All | § 718.111(12)(c); § 719.104(2)(b); § 720.303(5)(a), Fla. Stat. |
| Fiscal year ends | Financial report completed within 90 days | All | § 718.111(13); § 719.104(4)(a); § 720.303(7), Fla. Stat. |
| Financial report completed | Delivered to owners (or notice of availability) within 21 days, but no later than 180 days (condo) or 120 days (co-op, HOA) after fiscal year end | All | § 718.111(13); § 719.104(4)(a); § 720.303(7), Fla. Stat. |
| Last SIRS | New SIRS at least every 10 years for each building three habitable stories or higher | Condominiums; Cooperatives | § 718.112(2)(g); § 719.106(1)(k)1., Fla. Stat. |
| SIRS received | Copy distributed to each unit owner within 45 days | Condominiums; Cooperatives | § 718.112(2)(g); § 719.106(1)(k)11., Fla. Stat. |
| Local enforcement agency's written milestone notice | Phase one completed within 180 days after the notice is received | Condominiums; Cooperatives | § 553.899(5)–(6), Fla. Stat. |
| Milestone inspection report received | Distribute to owners within 45 days. Repairs called for by a phase two report must begin within 365 days. | Condominiums; Cooperatives | § 553.899(9), (11), Fla. Stat. |
| Last replacement-cost determination | Replacement cost of insured property determined at least once every 3 years | Condominiums | § 718.111(11)(a), Fla. Stat. |
| Change in association contact information | Update the Division online account within 30 days | Condominiums | § 718.501(3), Fla. Stat. |
Month-by-month checklist
January
- Condos and co-ops: pay the Division annual fee ($4 per residential unit). Co-op fee is due January 1. Both face a penalty after March 1 (§§ 718.501(2)(a), 719.501(2)(a)).
- File the Sunbiz annual report. The window opens January 1 (§ 617.1622). Confirm the registered agent and officers are current.
- Confirm the adopted 2027 budget was delivered (condo, co-op) or provided/noticed (HOA, § 720.303(6)).
- Calendar the 90-day certification deadline for every director seated at a year-end election.
- Start the fiscal-year-end close so the financial report can be finished within 90 days.
February
- Line up the CPA engagement for the financial report. Confirm which level applies (cash report, compiled, reviewed or audited) under § 718.111(13), § 719.104(4) or § 720.303(7). Bylaws may require a higher level.
- If the annual meeting is in spring, count back 60 days for the first election notice (condo, co-op).
- Condos: hold the first-quarter board meeting with an owner question period (§ 718.112(2)(c)).
March
- March 1: last day before the 10 percent Division fee penalty (condo, co-op).
- March 2: 2027 legislative session opens (Art. III, § 3(b), Fla. Const.). Watch for community association bills. See /legislative-updates/.
- Around March 31: a calendar-year association's financial report must be completed within 90 days after year end.
April
- Deliver the financial report (or notice of availability) within 21 days after it is completed. Note the outside limit: 180 days (condo) or 120 days (co-op, HOA).
- File the Sunbiz annual report by Friday, April 30. May 1 falls on a Saturday.
- Session is scheduled to end around the 60th day, which is about April 30 unless extended (Art. III, § 3(d)).
May
- Check signed bills and their effective dates. Ask counsel which changes require new forms, policies or website postings.
- Hurricane preparation: confirm insurance contacts, the emergency contact list and vendor agreements before the season starts.
- Condos: hold the second-quarter board meeting (§ 718.112(2)(c)).
June
- June 1: Atlantic hurricane season begins. It runs through November 30.
- Review property and windstorm coverage ahead of renewal. Condos: confirm the replacement cost was determined within the last 3 years (§ 718.111(11)(a)).
- Mid-year budget review against actuals, especially reserves.
July
- July 1: the usual effective date for many new Florida laws. Update notices, forms, website postings and director education materials as counsel advises.
- Fiscal-year-end June 30 associations: start the financial-report clock (90 days).
August
- Begin the following year's budget. Gather reserve schedules and, for SIRS buildings, the SIRS funding plan. In a SIRS association, unit owners cannot waive or reduce reserves for SIRS items (§ 718.112(2)(f)2.b.).
- Check whether a SIRS update is coming due within the 10-year cycle (§ 718.112(2)(g); § 719.106(1)(k)).
- Condos: hold the third-quarter board meeting (§ 718.112(2)(c)).
September
- September 30: management firm licenses expire in odd years. Renew the firm license. Individual CAM licenses next expire September 30, 2028, and the 15-hour CE requirement applies to each renewal period (DBPR FAQs).
- Peak hurricane season: keep the emergency meeting procedures and notice templates at hand.
October
- Finalize the proposed budget. For condos and co-ops, mail or deliver the budget meeting notice and proposed budget at least 14 days before the budget meeting (§ 718.112(2)(e)1.; § 719.106(1)(e)1.).
- Condo budgets that would raise assessments above 115 percent of the prior year trigger the substitute-budget procedure (§ 718.112(2)(e)2.). Talk to counsel early.
- If the election is in January, count back 60 days for the first notice.
November
- Hold the budget meeting. Condos and co-ops: adopt the budget at least 14 days before the fiscal year starts, which for a calendar-year association is by December 18 (§ 718.112(2)(e)1.; § 719.106(1)(j)1.).
- November 30: hurricane season ends.
- Condos: hold the fourth-quarter board meeting with an owner question period if one has not already been held this quarter.
December
- December 31: milestone inspection deadline for buildings reaching 30 years of age in 2027 (§ 553.899(3)(a)). Confirm with the local building department which of your buildings are affected.
- Year-end tasks: confirm each director's education is current (condo annual 1 hour; HOA 4 or 8 hours, § 720.3033(1)(a)5.); confirm the website or app postings are complete; update the Division online account contacts (§ 718.501(3)); set the 2028 calendar.
Frequently asked questions
When is the Florida condominium annual fee due in 2027?
Condominium associations operating more than two units pay $4 per residential unit to the Division. If the fee is not paid by March 1, a 10 percent penalty applies, and the association cannot maintain or defend court actions until the fee and penalty are paid (§ 718.501(2)(a)). Cooperatives pay the same amount, due January 1, with the same March 1 penalty (§ 719.501(2)(a)). HOAs do not pay this fee.
How long does a new condo or HOA director have to complete the required education?
Ninety days after election or appointment. A condo director may also satisfy the requirement with a certificate earned within the year before election (§ 718.112(2)(d)5.b.). An HOA director who misses the deadline is suspended from the board until they comply (§ 720.3033(1)(b)). Co-op directors have 90 days to certify in writing or submit an educational certificate (§ 719.106(1)(d)1.b.).
How much continuing education do directors need each year?
Residential condominium directors need at least 1 hour annually, starting one year after their most recent certificate (§ 718.112(2)(d)5.b.). HOA directors need 4 hours a year if the association has fewer than 2,500 parcels, or 8 hours if it has 2,500 or more (§ 720.3033(1)(a)5.).
Do HOA boards have to meet quarterly like condo boards?
The quarterly-meeting rule in § 718.112(2)(c) applies to residential condominium associations of more than 10 units. We did not find a comparable quarterly requirement in § 720.303 (2026). Bylaws often set a meeting schedule, so check them.
When will this calendar change?
The 2027 session convenes March 2, 2027. We will update this page after bills are signed, before most new laws take effect July 1. Always confirm a deadline against the current statute and your governing documents before relying on it.
Related resources
- Manager Resource Center
- Manager or lawyer? Where the line is
- Board meetings: condo vs. HOA vs. co-op
- Official records: condo vs. HOA vs. co-op
- We just received a milestone or SIRS report
- Annual budget planning checklist
- Annual meeting checklist
- Association election checklist
- SIRS and milestone inspection checklist
- New director orientation guide
- Legislative updates
Talk to association counsel
Calendars catch deadlines. They don't tell you what to do when one is missed, when the bylaws conflict with the statute, or when a new law changes the rules mid-year. Call 239-594-7227 or reach us through /contact/.
Statutes and authorities referenced
- § 718.111(11)(a), Fla. Stat. (condo insurance; replacement cost every 3 years)
- § 718.111(12)(c), Fla. Stat. (condo records, 10 working days)
- § 718.111(12)(g), Fla. Stat. (condo website/app)
- § 718.111(13), Fla. Stat. (condo financial reporting)
- § 718.112(2)(c), Fla. Stat. (condo board meetings, quarterly meetings, 14-day notice)
- § 718.112(2)(d)5., Fla. Stat. (condo elections, director certification and continuing education)
- § 718.112(2)(e), Fla. Stat. (condo budget)
- § 718.112(2)(f), Fla. Stat. (condo reserves)
- § 718.112(2)(g), Fla. Stat. (condo SIRS)
- § 718.501(2)(a), (3), Fla. Stat. (condo annual fee; Division online account)
- § 719.104(2)(b), (4)(a), Fla. Stat. (co-op records; financial report)
- § 719.106(1)(c), (d), (e), (j), (k), Fla. Stat. (co-op meetings, elections, budget, SIRS)
- § 719.501(2)(a), Fla. Stat. (co-op annual fee)
- § 720.303(2)(c), (4), (5)(a), (6), (7), Fla. Stat. (HOA meetings, website, records, budget, financial report)
- § 720.3033(1), Fla. Stat. (HOA director education)
- § 720.306(2), (5), Fla. Stat. (HOA member meetings)
- § 553.899, Fla. Stat. (milestone inspections)
- § 617.1622, Fla. Stat. (nonprofit annual report)
- § 617.0122, Fla. Stat. (nonprofit filing fees)
- Art. III, § 3(b), (d), Fla. Const. (legislative session)