The Complete Florida HOA and Condo Compliance Checklist for 2026
- Tony Spagnolia
- Apr 28
- 11 min read
Updated: May 6
If there is one thing I have learned from years of running a Florida condo association, it is that the boards that stay compliant are not necessarily the ones with the most legal knowledge. They are the ones with the best systems.
Florida has more than 49,000 community associations. The laws governing them changed significantly in 2022, 2024, and 2025. The penalties for non-compliance have gone from annoying to genuinely serious, including criminal charges for board members who destroy records, embezzle funds, or obstruct oversight. And yet most boards are still running on memory and habit rather than a structured compliance calendar.
This post is the compliance reference I wish had existed when I started. It covers every major requirement for Florida HOA and condo associations as of 2026, organized by timing so you can use it as a practical working calendar. Bookmark it. Print it. Put it on the agenda at your next board meeting.
Everything here reflects Florida statutes through the 2025 legislative session, including HB 913, HB 1203, HB 1021, and all prior Surfside-related reforms. I am not an attorney and nothing here is legal advice. For application to your specific community and documents, consult a Florida community association attorney.
Annual Deadlines: What Happens Every Year
January
Pay the DBPR annual fee for registered associations. This fee covers the Division of Condominiums, Timeshares, and Mobile Homes for condo and cooperative associations. Confirm payment was received and keep the confirmation in the official records.
Confirm that all board members who were elected in the prior year's annual meeting have completed their 90-day education requirement. Under current Florida law, new directors must complete a state-approved 4-hour educational curriculum within 90 days of election or appointment. Directors who have not completed this requirement by the deadline are automatically suspended from the board until they comply. The DBPR offers a free course at condos.myfloridalicense.com.
April and April 15
Federal tax return due. Most Florida HOA and condo associations file IRS Form 1120-H, which is the simplified homeowner association tax return. The filing deadline is April 15 or the extended deadline if an extension is filed using IRS Form 7004 before April 15. If your association has unusual income sources, consult a CPA with HOA tax experience.
May 1 or per bylaws
Annual Report due to the Florida Division of Corporations at Sunbiz.org. This is the corporate annual report that keeps the association's registration current with the state. Failure to file results in the association being administratively dissolved, which creates significant complications for governance and contracts. The filing fee is nominal and the online process takes about five minutes.
Before June 1
Hurricane season begins June 1. Before that date every year, complete the following. Review insurance coverage and confirm the insured property value reflects a professional appraisal done within the last 36 months. Florida law requires appraisals at least every 36 months for condo associations. Calculate the hurricane deductible in dollar terms and confirm the operating account or reserves can cover it. Walk the entire property and photograph all exterior conditions as a pre-season baseline for potential insurance claims. Inspect and clear all drainage, gutters, and retention areas. Trim trees, clear dead limbs, and secure common area furniture and equipment that could become projectiles. Test emergency lighting throughout the building. Confirm your vendor emergency contact list is current. Communicate your emergency protocol to all owners.
Confirm that your association has adopted hurricane protection specifications if your community governs structures. Under HB 293 effective 2024, associations must have specifications defining permitted styles, materials, and colors for hurricane shutters, impact windows, and other protective systems. Owners whose applications conform to adopted specifications cannot be denied.
Annually before budget season, typically August through October
Commission updated insurance quotes at least 90 days before your policy renewal date. Florida's insurance market has been volatile and early renewal processes are essential.
Begin gathering actual year-to-date expense data and updated vendor contract information to build the operating budget from real numbers rather than prior-year estimates.
Review all vendor contracts for scheduled escalation clauses and automatic price increases that need to be reflected in the next year's budget.
Request an updated reserve study analysis if the current study is more than two years old or if major projects have been completed or deferred since the last study.
Annually for budget meeting
Annual meeting notices: HOA annual meetings require at least 14 days written notice to all owners. Condo annual meetings where a board election is being held require 60 days notice. Budget meetings require 14 days notice for both HOA and condo associations.
If the proposed condo budget exceeds 115% of the prior year's budget, a membership vote is required before adoption. The board must prepare both the proposed budget and a substitute budget excluding discretionary expenses, distribute both to owners before the vote, and hold the membership vote before the budget is adopted.
Annually, within required timeframe after fiscal year end
Distribute annual financial reports to all owners. For HOA communities: associations with less than $150,000 in annual revenues must prepare a report of cash receipts and expenditures; $150,000 to $300,000 requires a CPA-prepared compilation; $300,000 to $500,000 requires reviewed financial statements; over $500,000 requires audited financial statements. For condo associations, similar thresholds apply under Chapter 718.
Annually, ongoing throughout the year
Monthly bank reconciliation: confirm the ledger balance matches the bank statement for both operating and reserve accounts every single month. A second board member who is not the treasurer should review and sign off on the reconciliation.
Monthly financial report distribution to all board members including the income and expense report comparing actual to budgeted amounts, and the balance sheet.
Monthly property walkthrough documented in writing with all issues found, dates noted, and corrective actions tracked to completion.
Delinquency review monthly: confirm which owners are behind on assessments and initiate the collection process no later than 60 days past due for any delinquent account.
Review vendor performance and pricing annually and confirm all contractor licenses are current through the DBPR portal before renewing any contract.
Structural and Safety Requirements: Condos 3 Stories or Taller
Milestone inspection
First inspection required by age 25 for buildings within three miles of the coastline, or by age 30 for all others. Subsequent milestone inspections required every 10 years. Must be performed by a licensed Florida engineer or architect. Phase one is a visual inspection. If substantial structural deterioration is found, phase two involving testing and sampling is required within 180 days of the phase one report.
Within 45 days of receiving the milestone inspection report: distribute a copy of the inspector-prepared summary to all unit owners by mail or consented electronic notice, post it conspicuously on the property, post it on the association website if required, and submit the full report electronically to the DBPR through the association's online account.
Structural Integrity Reserve Study
Required every 10 years after the condominium's creation. Initial SIRS deadline: December 31, 2025 for most associations, or December 31, 2026 for associations that are also required to complete a milestone inspection by December 31, 2026 and that complete both simultaneously.
Within 45 days of receiving the SIRS: submit the SIRS Reporting Form to the DBPR electronically through the association's online account. Retain the SIRS in official records for at least 15 years. Provide copies to unit owners within 45 days and make available to prospective buyers under contract.
Reserve funding for SIRS components: any component with a deferred maintenance or replacement cost of $25,000 or more (inflation-adjusted from February 2026) must be included in the reserve budget and fully funded. These reserves cannot be waived by owner vote.
DBPR online account
All condominium and cooperative associations were required to create and maintain an active online account with the DBPR by October 1, 2025. Confirm your account is active and current. CAMs managing condo associations must also maintain active licensure accounts with the DBPR identifying which communities they manage.
Website and Records Requirements
Condo associations with 25 or more units: compliant website required as of January 1, 2026.
HOAs with 100 or more parcels: compliant website required as of January 1, 2025.
What must be on the website in the password-protected owner section: governing documents including declaration, bylaws, articles of incorporation, and rules; approved meeting minutes for the past 12 months; the current annual budget and any proposed budget; annual financial reports; current insurance policy summaries; all active vendor contracts; contact information for whoever handles estoppel certificate requests; all structural inspection reports including milestone reports and SIRS documents; recordings of virtual board meetings from the past 12 months.
New documents must be posted within 30 days of creation or receipt. Virtual board meeting recordings must be posted within 30 days and retained for at least one year.
Official records must be retained for 7 years minimum. SIRS reports must be retained for at least 15 years. Governing documents, recorded liens, and legal correspondence should be retained indefinitely.
Estoppel certificates must be provided within 10 business days of a written request.
Willful denial of owner records access: second-degree misdemeanor, potential removal from office, $50 per day penalty starting on the 11th business day after a request.
Board Member Education Requirements
New condo board members: complete state-approved 4-hour educational curriculum within 90 days of election or appointment. Submit a written certification to the association secretary confirming they have read and will uphold the governing documents. The 4-hour certification is valid for 7 years. Annual continuing education of at least 1 hour covering recent changes to the Condominium Act is required every year thereafter.
New HOA board members: complete state-approved 4-hour educational curriculum within 90 days of election or appointment and submit written certification. Annual continuing education: 4 hours annually for associations with fewer than 2,500 parcels; 8 hours annually for associations with 2,500 or more parcels.
Past deadline warning: directors serving prior to the 2024 changes had a deadline of June 30, 2025 to complete the initial course. If any current director has not met this requirement, they are currently in violation of state statute and are subject to suspension.
Financial Controls and Fraud Prevention
Maintain separate operating and reserve accounts. Reserve funds may not be used for operating expenses without a formal board vote and documentation. For condo associations with mandatory SIRS reserves, commingling is a statutory violation.
Multi-signature authorization required for payments above your board-set threshold. No single board member should have unchecked payment authority.
Debit card prohibition: Florida condo associations may not use debit cards for any association expense effective 2025. Use checks or ACH transfers that require proper authorization process.
Fidelity and crime insurance: required by Florida law. Coverage must equal at minimum three months of assessments plus the total reserve balance. Review the coverage amount whenever reserve balances change materially.
No debit cards connected to operating or reserve accounts for any association type.
Annual reconciliation: at minimum have a CPA review the association's books every two to three years even if the statutory financial reporting requirement does not mandate a full audit for your revenue level.
Criminal penalties now in effect for board misconduct: ballot forgery, theft or embezzlement of association funds, destruction of records, obstruction of justice, fraudulent voting, and accepting kickbacks from vendors are now criminal offenses subject to misdemeanor and felony charges depending on severity. Convicted directors must be removed from office immediately.
Meeting Requirements
Board meeting notice: minimum 48 hours posted notice in a conspicuous location on the property and on the association website for associations required to have one. The notice must include the agenda. Items not on the posted agenda cannot be voted on at that meeting.
Annual meeting notice: 14 days written notice for HOA annual meetings; 60 days written notice for condo annual meetings where a board election is being held.
Budget meeting notice: 14 days for both HOA and condo associations.
Electronic notice: valid only if the owner has previously provided written consent to receive notices electronically. Maintain those consent records.
Virtual meetings: permitted for both board and member meetings. For condo annual meetings held virtually, a quorum of the board must be physically present at a posted physical location. Virtual board meetings at condo associations with 25 or more units must be recorded and recordings posted to the association website within 30 days, retained for at least one year.
Quorum: majority of seated directors for board meetings; 30% of total voting interests for member meetings unless governing documents specify otherwise.
Director votes: cannot be cast by proxy, cannot be cast by email outside a properly noticed meeting. Votes are recorded openly in the minutes. Secret ballots are only used for membership elections of directors.
Conflict of interest: board members with a financial interest in any contract being considered must disclose that interest before the vote. Approval requires a two-thirds vote of the other directors present. Document every disclosure in the meeting minutes.
CAM and Property Management Requirements
CAMs must attend at least one member meeting annually for each community they manage.
CAMs must disclose conflicts of interest and obtain a two-thirds vote of directors present for approval of any contract in which they have a financial interest.
CAMs must return all community records within 20 business days of contract termination or a written board request. Failure to comply can result in license loss and $1,000 per day in fines.
Associations with annual revenues over $100,000 or more than 10 units must be managed by a licensed CAM or self-managed by the board. Verify any CAM's license at myfloridalicense.com before hiring and annually thereafter.
Insurance Checklist
Review annually before June 1 and at policy renewal:
Hurricane and windstorm coverage active, deductible calculated in dollar terms, reserves adequate to cover the deductible.
Flood insurance active if property is in a FEMA flood zone.
General liability insurance active.
Directors and officers insurance active.
Fidelity and crime insurance active, coverage amount verified against current reserve balance.
Any reserve loans or lines of credit disclosed in annual financial statement to owners.
Collection and Enforcement Checklist
Pre-lien notice: must be sent by certified mail and first-class mail, giving the owner at least 45 days to pay before a lien can be recorded.
Pre-foreclosure notice: must be sent after lien is recorded, giving the owner at least 45 days before a foreclosure lawsuit can be filed.
For condo associations: foreclosure lawsuit must be filed within one year of recording the lien.
For HOA associations: statute of limitations is five years from lien recording.
Fining process: matters must go before an independent fining committee of at least three owners who are not board members before any fine can be imposed. Owner must receive 14 days written notice of the hearing. Fine cap: $100 per violation or per day for continuing violations, $1,000 aggregate maximum unless governing documents authorize more for HOAs.
Periodic Requirements
Every 36 months: commission a professional property appraisal to confirm insurance coverage reflects current replacement value. Florida law requires appraisals at least every 36 months for condo associations.
Every 5 years: I recommend commissioning an updated appraisal regardless of whether 36 months have passed if construction costs in your area have changed significantly.
Every 10 years: Structural Integrity Reserve Study for condo buildings 3 stories or taller.
At age 25 or 30 depending on coastal proximity: first milestone structural inspection for condo buildings 3 stories or taller. Every 10 years after the first.
Annually: review governing documents against current Florida statute to identify any provisions that have been superseded by legislative changes since the documents were adopted.
Where to Find Current Statute Text
Florida Legislature: leg.state.fl.us. Search Chapter 718 for condominiums and Chapter 720 for HOAs.
DBPR Division of Condominiums: myfloridalicense.com. File complaints, look up association status, verify CAM licenses, register the association's online account.
Florida Division of Corporations: sunbiz.org. File annual reports, look up registration status.
IRS Form 1120-H instructions: irs.gov. Search Form 1120-H for the current year instructions.
My Safe Florida Condominium Pilot Program: grants available for eligible condo associations near the coastline to fund hurricane mitigation improvements recommended in a hurricane mitigation inspection report. Check the DBPR website for current program status and eligibility.
No checklist replaces the judgment of a board that has read its governing documents, understands its community's specific financial position, and has taken the time to learn what Florida law actually requires. But a checklist is what keeps the details from slipping through the cracks when the board is busy, when members turn over, and when the next compliance deadline arrives without anyone remembering it was coming.
Build the system. Run it consistently. Review it when the legislature meets. And share it with every new board member who takes a seat at your table.
For the complete picture behind every item on this checklist, including the real stories, the financial frameworks, the vendor management lessons, and the community-building principles that make governance work in practice, pick up a copy of Run the Board. It is written by a Florida board president who built this system from scratch and learned most of it the hard way. If you are in need of an HOA management app or compliant website to track compliance, consider HOA Engine.
To learn more, check out the following posts:
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