Florida DBPR Reserve Threshold: 2026 Inflation-Adjusted Figure Under Section 718.112

Quick Answer

For Florida condominiums, the dollar line that decides which building components must get a reserve account is no longer a flat $25,000. Section 718.112(2)(f) requires the Division of Florida Condominiums, Timeshares and Mobile Homes to adjust the threshold each year for inflation, and the Division's Reserve Threshold page lists $25,000 for 2025 and $25,675 for 2026. The 2027 figure is to be posted by February 1, 2027.

This is Division guidance applying a statute. The number comes from the Division's page, not from a rule we could read, and the statute sets the method.

At a Glance

What the Law Says

Three pieces of statutory text matter, all in section 718.112 as it reads in the 2026 Florida Statutes.

• Which items get reserves. Section 718.112(2)(f)2.a. says the budget must include reserve accounts for capital expenditures and deferred maintenance. These "must include, but are not limited to, roof replacement, building painting, and pavement resurfacing, regardless of the amount of deferred maintenance expense or replacement cost, and any other item that has a deferred maintenance expense or replacement cost that exceeds $25,000 or the inflation-adjusted amount determined by the division under subparagraph 6., whichever is greater."
• The annual adjustment. Section 718.112(2)(f)6. says: "The division shall annually adjust for inflation, based on the Consumer Price Index for All Urban Consumers released in January of each year, the minimum $25,000 threshold amount for required reserves. By February 1, 2026, and annually thereafter, the division must conspicuously post on its website the inflation-adjusted minimum threshold amount for required reserves."
• The same line in the SIRS. Section 718.112(2)(g)1.h. adds to the structural integrity reserve study list "any other item that has a deferred maintenance expense or replacement cost that exceeds $25,000 or the inflation-adjusted amount determined by the division under subparagraph (f)6., whichever is greater," where failing to replace or maintain the item negatively affects the listed structural items, as determined by the visual inspection portion of the study.

The Division's page repeats the same method: it is "required to annually adjust the monetary threshold amount for required reserves, based on annual inflation posted by the Consumer Price Index for All Urban Consumers," and "the updated amount will be posted by February 1st of each year starting in 2026." The Division's SIRS reporting page also lists, as the last item in a SIRS, "other elements over 25,000, or the adjusted reserve threshold posted on the Division of Condominiums, Timeshares and Mobile Homes's website."

What This Means in Practice

For boards

The practical effect is that the line for "must we reserve for this item" moves up slightly each year. Using the Division's two posted figures, an item with a replacement cost between $25,000 and $25,675 would have qualified under the 2025 figure but sits below the 2026 figure. Our reading: because the statute says "whichever is greater," the flat $25,000 is now only a floor and the posted figure controls. The three named items (roof replacement, building painting, pavement resurfacing) need reserves at any cost.

Our reading: boards should ask their reserve preparer which year's threshold the preparer used when building the budget and the SIRS, and keep a copy of the Division's posted figure in the records. The statute does not say which year's figure applies to a budget adopted partway through a year or to a study completed earlier; ask counsel.

For owners

Owners can look at the Division's Reserve Threshold page to see the current figure and ask the board whether a particular item is above the line. A higher threshold can mean fewer minor items carried as reserve line items, but this page does not say what any association must charge.

Open questions

• The Division's page is not a rule. We did not locate a rule that restates the threshold or how it is applied, so what the Division would do if an association used a prior-year figure is unknown.
• The page gives no CPI percentage or calculation. We cannot confirm how $25,675 was computed, only that the Division posted it.
• The statute and the page are limited to condominiums as we read them. We did not review HOA or cooperative reserve provisions.

Timeline

We did not verify the exact date the 2026 figure was first posted.

Related Florida Law

• Section 718.112(2)(f) and (g): reserves and the structural integrity reserve study
• Rule 61B-22.005: reserves
• DBPR SIRS reporting to the Division
• HB 913 (2025): reserves, SIRS and meetings
• Chapter 718: the Condominium Act
• Florida HOA laws complete guide

Board Checklist

• Print or save the Division's Reserve Threshold page showing the figure for the budget year.
• List every building component with a replacement or deferred maintenance cost near $25,675 and check whether it is above or below the line.
• Confirm roof replacement, building painting and pavement resurfacing are in the reserve schedule regardless of cost.
• Ask the reserve preparer which threshold the SIRS and the budget used.
• Put a reminder on the calendar for February 1, 2027 to check the new figure.
• Record in the minutes how the board treated items close to the threshold.

Frequently Asked Questions

What is the 2026 Florida condominium reserve threshold?

The Division lists $25,675 for 2026. It listed $25,000 for 2025.

Who sets the number?

The Division, under section 718.112(2)(f)6., based on the Consumer Price Index for All Urban Consumers released in January each year.

When will the 2027 figure be posted?

The Division's page says by February 1, 2027, which matches the statute's "by February 1" posting deadline.

Does the threshold apply to roof, painting and paving?

Those three items need reserves "regardless of the amount" of cost under section 718.112(2)(f)2.a.

Does the threshold also matter for the SIRS?

Yes. Section 718.112(2)(g)1.h. uses the same dollar line for other items included in the structural integrity reserve study.

Does this apply to HOAs?

The provisions cited are in the Condominium Act. We did not review any HOA equivalent.

Where This Comes From

We read the Division's Reserve Threshold page and its SIRS Reporting and Database page on the DBPR website, and the 2026 text of section 718.112 on the Florida Legislature's website. We found no rule text for the threshold. Official page: DBPR Reserve Threshold.

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Legal disclaimer: This article is general information, not legal advice. Laws change and associations differ. Confirm the current statute text and how it applies to your governing documents with a licensed Florida attorney before acting.