Which Florida Condos Need a SIRS? | ReservesPro

Whether a Florida condo needs a SIRS comes down to one building at a time and one main question, which is whether that building is three habitable stories or higher. Most boards can answer that in a minute. The trouble starts at the edges, with parking levels, mixed-use buildings, cooperatives, buildings the developer still controls, and the question of who is allowed to do the study once you know you need one.

This guide turns the statute into a five-question test that you can run for each building on your property. Every rule comes from the 2026 text of Florida law, and we link to it so your board can read the words for itself.

The short answer

A residential condominium association must have a structural integrity reserve study (SIRS) "for each building on the condominium property that is three habitable stories or higher in height, as determined by the Florida Building Code." That is the core of section 718.112(2)(g)1, and a new study is due at least every 10 years.

A SIRS is a reserve study for the parts of the building that keep it standing and dry. It is based on a visual inspection, and it estimates how long each of those items will last, what it will cost to repair or replace, and how much the association should save each year to pay for it. For the full definition, see What Is a Structural Integrity Reserve Study?

The five-question test

Run these questions in order for each building. When a building drops out at any step, you can stop there and move on to the next one.

Is it a residential condominium or a residential cooperative? The SIRS rule applies to residential condo associations under chapter 718 and residential cooperative associations under chapter 719.
Which building are you looking at? The test runs per building, not per association. A five-story tower and a one-story clubhouse on the same property get two different answers.
Is the building three habitable stories or higher? This is the main test, and the statute leaves the count to the Florida Building Code.
Does an exclusion apply? Small dwellings and some parts of a building are outside the rule.
Who controls the association? A developer-controlled association has a different first step.

What counts as a story (question 3)

The statute uses the phrase "three habitable stories or higher in height, as determined by the Florida Building Code." The Division of Florida Condominiums, Timeshares, and Mobile Homes uses the same words on its SIRS FAQ page. The statute does not list which floors count, and it does not mention parking garages, mechanical floors or rooftop equipment rooms.

The statute is also not fully consistent on this point. The main test says "three habitable stories," but the exclusion in 718.112(2)(g)5 says the rule "does not apply to buildings less than three stories in height," and the deadline in (g)7 refers to buildings "three stories or higher in height." For most buildings these phrases give the same answer, but for a building with parking below the units, or with a partial top floor, they can point different ways.

When your building is near the line, do not settle the count at a board meeting. Ask the engineer or architect you hire to state the story count, and the code basis for it, in writing. Then ask your association attorney to confirm that the building is in or out. A written answer gives the board a record to point to if an owner, a buyer or a lender asks later.

The exclusions (question 4)

Under 718.112(2)(g)5, the SIRS rule does not apply to four things.

Buildings less than three stories in height. Garden-style condos and two-story walkups fall here.
Single-family, two-family, three-family or four-family dwellings with three or fewer habitable stories above ground. A four-unit building of three habitable stories is out, even though it is three stories tall.
Any portion or component of a building that has not been submitted to the condominium form of ownership. In a mixed-use building, a commercial space that is not part of the condominium is outside the rule.
Any portion or component of a building that is maintained by a party other than the association. If your declaration gives a component to someone else to maintain, the association's SIRS does not cover it.

The last two exclusions take parts of a building out of the study. They do not, by their words, change how you count the building's stories. In a mixed-use building, the attorney matters most, because the declaration of condominium decides who maintains what, and that answer decides what the SIRS must cover.

Developer control (question 5)

A developer-controlled association does not follow the same first deadline. Under 718.112(2)(g)6, before a developer turns over control to the unit owners, the developer "must have a turnover inspection report" for each building on the condominium property that is three stories or higher. After turnover, the owner-controlled association follows the regular 10-year cycle.

If your board took over recently, ask for the turnover inspection report and give it to the professional who does your next SIRS.

Cooperatives

Florida co-ops follow the same test. Section 719.106(1)(k) requires a SIRS for each building on the cooperative property that is three habitable stories or higher, with the same list of items and the same exclusions.

The one difference is the first deadline. For unit-owner-controlled co-ops that existed on or before July 1, 2022, the first SIRS was due December 31, 2024, one year earlier than the condo deadline.

Where the deadlines stand in late 2026

For unit-owner-controlled condo associations that existed on or before July 1, 2022, the first SIRS was due December 31, 2025, for each building three stories or higher. An association with a milestone inspection due on or before December 31, 2026 may do the SIRS at the same time as that inspection. The statute is firm on the outer limit: "In no event may the structural integrity reserve study be completed after December 31, 2026."

A milestone inspection is a separate structural inspection under section 553.899, and it uses the same three-habitable-story test. It is due by December 31 of the year a building reaches 30 years of age, then every 10 years. A milestone inspection done in the past 5 years that meets the SIRS rules may take the place of the visual inspection part of the SIRS.

If your building qualifies and you do not have a completed SIRS, treat it as the board's first item of business, and talk to your attorney about where you stand. Willfully and knowingly failing to complete a required SIRS is a breach of an officer's or director's fiduciary duty to the owners under 718.112(2)(g)10. For every date in one place, see SIRS Compliance Deadlines.

Who can perform a SIRS

Under 718.112(2)(g)3.a, a SIRS, including its visual inspection, "must be performed or verified by" one of four kinds of professionals.

An engineer licensed under chapter 471
An architect licensed under chapter 481
A reserve specialist certified by the Community Associations Institute (CAI)
A professional reserve analyst certified by the Association of Professional Reserve Analysts (APRA)

Co-ops have the same list under 719.106(1)(k)3.a. When the board hires, a design professional or licensed contractor who bids on the SIRS must disclose in writing if it also intends to bid on the repair work the study may recommend.

For what happens on inspection day, see SIRS Inspection: What to Expect.

If your building qualifies

Once the answer is yes, the job is less about the inspection and more about the plan that follows it.

Hire a qualified professional. Use the list above, and ask each bidder for the written disclosure.
Read what the study covers. The statute names seven items (roof; structure; fireproofing and fire protection; plumbing; electrical systems; waterproofing and exterior painting; windows and exterior doors). It adds any other item over the threshold whose failure would harm those seven.
Meet the 45-day rules. Within 45 days of receiving the study, the association must give each owner a copy, or a notice that the study is available, and it must file a statement with the Division on the Division's SIRS reporting form. An officer or director must also sign an affidavit that acknowledges receipt of the study.
Fund it, because owners cannot waive it. For a budget adopted on or after December 31, 2024, owners of an association that must obtain a SIRS cannot vote to provide no reserves or less reserves for the SIRS items (718.112(2)(f)2.b). The only exception is a multicondominium with an alternative funding method that the Division approved. SIRS reserves may come from regular assessments, special assessments, lines of credit or loans, and a special assessment, line of credit or loan needs a majority vote of the total voting interests.

Pick the funding goal before you pick the number

At a minimum, every SIRS must recommend a funding schedule "based on a baseline funding plan," which the statute describes as funding "sufficient to maintain the reserve cash balance above zero." That is the legal floor for what the study must show, and we recommend that boards plan well above it.

Reserve studies describe three common funding goals.

Baseline funding keeps the reserve balance just above zero. With so little cushion, one cost that comes in over the estimate can empty the account.
Threshold funding keeps the balance above a dollar amount or a percent funded that the board picks. Percent funded compares the money in reserves with the share of each item's life that owners have already used. A threshold is only as safe as the number behind it.
Full funding keeps the reserve balance in step with the wear on each item, so each year's owners pay for the wear that happens on their watch.

Full funding is the goal, and the question for most boards is how fast to get there. Saved dollars earn interest while they wait, and deferred dollars come due later at a higher replacement price, which is the gap a special assessment or a loan fills. Hurricanes, code changes and lawsuits force some special assessments no matter how well a board saves, but an underfunded reserve is the one cause a board can prevent. For the side-by-side, read Baseline vs. Threshold vs. Full Funding, and for how the SIRS funding rules work, see SIRS Reserve Funding in 2026.

If your building does not qualify

A building that fails the test still needs reserves. Under 718.112(2)(f)2.a, every condo budget must include reserve accounts for roof replacement, building painting and pavement resurfacing, and for any other item whose replacement or deferred maintenance cost exceeds $25,000 or the Division's inflation-adjusted amount.

The difference is that owners of a non-SIRS association can still vote, by a majority of the total voting interests, to provide no reserves or less reserves. The law allows it, but a waiver does not make the roof cheaper. It moves the cost to the owners who are there when the roof comes due, often as a special assessment. A regular reserve study and a full-funding plan do the same job for a two-story building that a SIRS does for a tower. For how the two studies differ, see SIRS vs. Traditional Reserve Study.

Turn the answer into a plan

Knowing which buildings need a SIRS is the first step. The harder work is fitting the study's numbers into a budget that owners can carry, next to insurance, any loans and the special assessments the board would rather avoid.

A Capital Plan is built for that job. We take your reserve study, recent financials, insurance declarations, loan documents and governing documents, and we build a five-year plan that models reserves, insurance, debt and special assessments together. Then we present it to your board and refresh it every quarter.

See how a Capital Plan works for your board

Frequently asked questions

Which Florida condos need a SIRS?

A residential condominium association needs a structural integrity reserve study for each building on the condominium property that is three habitable stories or higher in height, as determined by the Florida Building Code. The test runs building by building, so one association can have buildings on both sides of the line. Residential cooperatives follow the same test under section 719.106.

Who can perform a SIRS in Florida?

The study, including its visual inspection, must be performed or verified by a Florida-licensed engineer, a Florida-licensed architect, or a person certified as a reserve specialist by the Community Associations Institute or as a professional reserve analyst by the Association of Professional Reserve Analysts.

Do parking levels count toward the three-story SIRS threshold?

The statute does not say. It uses the words "three habitable stories or higher in height, as determined by the Florida Building Code" and does not mention parking garages or mechanical floors. If your building is close to the line, ask the engineer or architect to state the story count in writing, and ask your association attorney to confirm it.

What is the SIRS deadline in Florida now?

For unit-owner-controlled condominium associations that existed on or before July 1, 2022, the first SIRS was due December 31, 2025. An association with a milestone inspection due on or before December 31, 2026 may complete the SIRS with that inspection, but no SIRS may be completed after December 31, 2026. After the first study, a new SIRS is due at least every 10 years.

Can owners vote to waive SIRS reserves?

No, for a budget adopted on or after December 31, 2024. Owners of an association that must obtain a SIRS cannot vote to provide no reserves or less reserves for the SIRS items. The one exception is a multicondominium with an alternative funding method that the Division approved.

This article is general information about Florida condominium and cooperative law. It is not legal advice, so consult your association attorney about whether each of your buildings needs a SIRS and what your governing documents require. It is not financial or investment advice, so consult your CPA, your treasurer or a registered investment advisor before you change how reserves are funded.