SIRS Compliance Deadlines: What Florida Boards Need to Know
If your building needs a SIRS, the deadlines aren't suggestions. If officers or directors willfully and knowingly fail to complete a required SIRS, Florida law makes that a breach of their fiduciary duty. Here's every date that matters, what happens at each one, and what to do if you're already behind.
The full timeline
- Budgets adopted on or after December 31, 2024. Owners can no longer vote to waive or reduce SIRS reserves
- December 31, 2025. Initial SIRS must be completed
- December 31, 2026. Final deadline if coordinating with a milestone inspection
- 45 days after receiving SIRS. Copy or notice to owners, and a completion statement to DBPR
- Every 10 years. SIRS must be repeated
December 31, 2025: Initial SIRS completion
This is the big one. Unit owner-controlled associations that existed on or before July 1, 2022 must have their first SIRS completed by this date.
"Completed" means the qualified professional (a licensed engineer or architect, or a certified reserve specialist or professional reserve analyst) has finished the study and delivered it to the association. You don't need to have acted on every finding by December 31. You need the study in hand.
If your association was created after July 1, 2022, your timeline depends on when the building was completed and when owners took control from the developer. Check with your management company or attorney.
December 31, 2026: Milestone coordination
Some buildings also face a milestone inspection, a separate structural inspection for buildings 30 years or older (25 if the local building official requires it because of conditions such as nearness to salt water). If yours is due on or before December 31, 2026, Florida law lets you coordinate the SIRS with that inspection and deliver both together.
This is the only way to push the SIRS past December 31, 2025. And even then, the SIRS can't extend past December 31, 2026. No exceptions.
No milestone inspection due in that window? This doesn't apply. Your deadline stays at December 31, 2025.
Budgets adopted on or after December 31, 2024: Mandatory reserve funding
This is the one that hits your budget. In a budget adopted by an association that must have a SIRS, the reserves for SIRS items must be based on the findings and recommendations of the most recent SIRS.
Two rules apply:
No waivers. For a budget adopted on or after December 31, 2024, owners can no longer vote to skip or reduce funding for SIRS items. Associations that adopted budgets before that date could still waive under their existing cycle. The DBPR FAQ says those associations must begin funding SIRS reserves in line with the study on January 1, 2026. After that cutoff, the option closed.
No redirecting. SIRS reserves can't be used for other purposes. The roof fund stays the roof fund.
Your 2026 budget and every budget after must include reserve contributions based on what your SIRS found. If your building has been underfunding reserves, the current budget is where that changes whether the board is ready or not.
45 days: DBPR reporting
Within 45 days of receiving your completed SIRS, give each owner a copy or a notice that the study is available, and submit the SIRS Reporting Form electronically to DBPR through your online account. The form is a statement that the study was completed and made available to owners.
The Division checks that the study was done by a qualified professional. They don't review the substance of the findings. But skipping the filing is still a compliance issue. Get it done.
Every 10 years: The cycle continues
After the initial SIRS, a new one is required at least every decade. This runs from the condominium's creation, not from when you completed the first study.
Plan for it. Your second SIRS is coming, and the funding requirements don't pause between studies.
What if you've already missed a deadline
If your association passed December 31, 2025 without a completed SIRS, act now.
A willful and knowing failure to complete a required SIRS is a breach of fiduciary duty. Individual board members face potential liability. The longer the gap, the bigger the exposure.
Get a licensed engineer or architect, or a certified reserve specialist or professional reserve analyst, engaged immediately. Commission the study. Document everything (when you hired the firm, when the inspection happened, when you received the report). That paper trail shows good faith if anyone questions compliance later.
Once you have the completed SIRS, give owners a copy or notice and file the completion statement with DBPR within 45 days, and start funding reserves based on the findings. Don't wait for the next budget cycle. The mandatory funding requirement is already in effect.
For complex situations, talk to a Florida community association attorney who can advise on liability and next steps.
Next steps
For the full compliance guide (what SIRS covers, who needs one, funding rules, and FAQ), read Florida SIRS Compliance: What Your Condo Board Needs to Know in 2026.
Got your SIRS report? Reserves Pro projects findings over a 30-year timeline so you can see how much goes into reserves each year and stay ahead of every deadline on this list.
This post is for informational purposes only and is not legal advice. For questions about your association's specific deadlines, consult a Florida attorney who specializes in community association law.
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