December 31, 2026: What Condo Boards Should Confirm Before the SIRS Deadline
Introduction: The real meaning of the SIRS deadline
The December 31, 2026 date is narrower than it is often described. Under section 718.112(2)(g)7. of the Florida Statutes, unit-owner-controlled associations that existed on or before July 1, 2022 were required to complete a Structural Integrity Reserve Study by December 31, 2025. An association whose milestone inspection is due on or before December 31, 2026 may complete the SIRS at the same time as that inspection, and no SIRS may be completed after that date. If your board is working to that later date, or is not certain which deadline applied, the items below are what to confirm before it arrives.
Confirming inspection completion: Don’t assume the job is done
It’s not enough to have a contract with an engineer or architect. Your board should verify that the SIRS and any required milestone inspection are actually completed, with all required components evaluated. This means:
- The inspection must be performed by a licensed engineer or architect.
- All structural elements required by law, such as foundations, load-bearing walls, balconies, and major waterproofing systems, must be included in the report.
- If your building is three habitable stories or higher, both the SIRS and milestone inspection are mandatory and may be scheduled together for efficiency.
Boards should not rely on verbal assurances or partial documentation. Request the full, signed inspection report and review it as a board before marking the task complete.
Documentation: Keep records organized and accessible
Once the SIRS and milestone inspection are finished, the next step is documentation. Florida law requires associations to maintain official records for at least seven years, and the SIRS report is now part of that record set.
Best practices include:
- Storing digital and hard copies of the SIRS and inspection reports in a secure, board-accessible location.
- Uploading the most recent SIRS to your association’s website or secure portal, as required by new transparency laws for associations with 25 or more units.
- Ensuring that all board members know where to find these documents and how to provide them to owners or regulators upon request.
Reporting: Meet state and local requirements
Florida’s updated statutes require more than just internal recordkeeping. Associations must submit key information to the state’s Division of Condominiums, including:
- Board contact information
- Building age
- Dates of inspections
- Reserve funding status
This information must be submitted online and updated within 30 days of any changes. Failing to report or update this information can result in fines or other penalties.
Check with your management company or legal counsel to confirm that all required filings are complete and that your association’s online profile is current.
Reserve funding: Update your budget and plan for compliance
The SIRS sets the direction for your reserve funding. After receiving the study, your board must:
- Review the recommended funding levels for each structural component.
- Update your annual budget to reflect the required reserve contributions.
- Ensure that any pause or adjustment to reserve funding under HB 913 is approved by a majority of the total voting interests, properly documented, and compliant with both state law and your governing documents.
If a milestone inspection completed within the last two calendar years recommends urgent repairs, the board may pause or reduce reserve contributions to fund those repairs, but only with the approval of a majority of the total voting interests of the association. The pause may run for no more than two consecutive annual budgets, and is available only for budgets adopted on or before December 31, 2028. Before contributions resume, the association must have a structural integrity reserve study performed. Handle the pause transparently, and record the inspection findings, the owner vote and the revised budget.
Owner communication: Transparency is now a legal requirement
Owners have a right to know the results of the SIRS and what it means for their community. Boards should:
- Share a summary of the SIRS findings with all owners, highlighting any major repairs or funding changes.
- Post the full report (with any sensitive information redacted as required) on the association’s website or portal.
- Hold an open board meeting to discuss the results, answer owner questions, and explain next steps for budgeting and repairs.
Clear communication helps build trust and reduces the risk of owner complaints or legal disputes.
Operational follow-through: Don’t let the report gather dust
A completed SIRS is only valuable if your board acts on its recommendations. After the study:
- Prioritize repairs and maintenance identified as urgent or time-sensitive.
- Develop a multi-year plan for addressing less critical items, with clear timelines and funding strategies.
- Schedule regular check-ins to monitor progress and update owners on completed work.
Boards that treat the SIRS as a living document, rather than a one-time obligation, are better positioned to avoid emergency assessments and maintain property values.
Practical takeaway: Treat the SIRS deadline as a starting line, not a finish line
The December 31, 2026, SIRS deadline is a milestone, but it’s not the end of your board’s responsibility. Confirming completion, documentation, reporting, funding, and owner communication will keep your association compliant and your community safer. Much of this is condominium specific. Associations governed by Chapter 720 answer to a different set of rules, and HOA elections work differently as well. If your board needs help navigating the SIRS process or implementing its recommendations, Precedent’s team is ready to support you with practical guidance and hands-on management.
