What is a SIRS, and which Florida condominiums need one?
A Structural Integrity Reserve Study (SIRS) is a professional study of a condominium building's major structural and safety components and how much money the association should set aside to maintain and replace them. Florida requires residential condominium buildings that are three or more habitable stories (as determined by the Florida Building Code) to complete a SIRS, and to update it every 10 years. The first SIRS was due by December 31, 2025 (with a milestone-aligned cohort running to December 31, 2026 at the latest). Parallel rules reach cooperatives under Chapter 719. Buildings under three habitable stories — and portions of a building an association does not maintain — are exempt.
The study must look at a defined list of components — the roof; load-bearing structure; fireproofing and fire protection; plumbing; electrical; waterproofing and exterior painting; windows and exterior doors; and any other item costing more than $25,000 (inflation-adjusted) whose failure would affect one of those. For these SIRS components, owners generally cannot vote to waive or reduce the reserves — a major change from the old rules. (The statute's narrow exceptions: a multicondominium association with a Division-approved alternative funding method, and an association that has voted to terminate the condominium.) Boards have new funding tools (special assessments, and even loans or lines of credit) to meet the requirement.
What § 718.112(2)(g) says, section by section
| Subsection | Plain-English translation | Citation |
|---|---|---|
| (2)(g)1 | SIRS required for residential condominium buildings 3+ habitable stories (per the Florida Building Code); updated every 10 years. | § 718.112(2)(g)1 |
| (2)(g)3.a | Who performs: the study — including its visual inspection portion — must be performed or verified by a licensed engineer (Ch. 471), a licensed architect (Ch. 481), or a person certified as a reserve specialist (CAI) or professional reserve analyst (APRA). ((g)3.b adds conflict-of-interest disclosure duties for bidders.) | § 718.112(2)(g)3 |
| (2)(g)5 | Exemptions: buildings under 3 habitable stories; single- to four-family dwellings of ≤ 3 habitable stories above ground; portions not submitted to condominium ownership; portions maintained by someone other than the association. | § 718.112(2)(g)5 |
| (2)(g) (components) | The 8 component categories the study must cover (roof, structure, fireproofing/fire protection, plumbing, electrical, waterproofing/exterior paint, windows & exterior doors, + any other item > $25,000). | § 718.112(2)(g) |
| (2)(g) (funding plan) | SIRS must include a baseline funding plan (reserve balance never below zero) and distinguish required vs optional items. | § 718.112(2)(g) |
| (2)(f) | Reserves generally: for budgets adopted on or after Dec 31, 2024, owners of a unit-owner-controlled association cannot waive/reduce reserves for SIRS ((g)) items — except a multicondominium with a Division-approved alternative funding method ((f)2.b) or a termination vote under § 718.117 ((f)2.a); board may adopt pooled reserves without an owner vote ((f)4 — (g)-item reserves may only be pooled with other (g) items); funding via special assessment / loan or line of credit (majority of total voting interests). Reserve investments (CDs, depository accounts) without an owner vote are § 718.111(16). | § 718.112(2)(f) |
| (2)(g) (distribution) | Owner distribution + reporting to the Division within 45 days (on the Division's posted form); officer/director affidavit of receipt; reports are official records with 15-year retention (§ 718.111(12)(a)). | § 718.112(2)(g)10–12 |