Florida Rule 61B-22.005: Condominium Reserves Rule and the SIRS Forms

Quick Answer

Florida Administrative Code Rule 61B-22.005, titled "Reserves," is the Division of Florida Condominiums, Timeshares and Mobile Homes rule on condominium reserves. A new version took effect October 4, 2026, and the Division published another proposed amendment on October 22, 2026, with comments open through November 12, 2026. The rule is tied to section 718.112(2)(f) and (g), the reserve and structural integrity reserve study (SIRS) provisions, and refers to two DBPR forms.

We could not read the rule's text itself (the Florida Administrative Register posts it as a Word file that would not load). This page therefore covers the rule's official record, the Division's published purposes for each notice, and the statute the rule implements. Boards should read the current rule text on flrules.org before relying on any detail.

At a Glance

What the Rule Record Shows

The rule page lists the history notes as "New 7-11-93, Formerly 7D-22.005, Amended 12-20-95, 1-19-97, 12-18-01, 12-23-02, 10-4-26." Between the 2002 amendment and the 2026 version, the register's history table shows these notices:

• August 18, 2025 (Vol. 51/160), development notice: the amendment is meant to "implement changes based on the passage of Section 718.112(2)(g), F.S., regarding the requirement of a Structural Integrity Reserve" study.
• May 20, 2026 (Vol. 52/98), proposed rule: amends the rule "to implement changes based on the passage of Section 718.112(2)(f), F.S., particularly regarding the requirement of a Structural Integrity Reserve Study ('SIRS')."
• June 26, 2026, 9:15 a.m.: public hearing noticed for the proposed amendments (June 17, 2026 notice).
• July 31, 2026: a "Change" notice.
• September 17, 2026 (Vol. 52/181), development notice: "To clarify language about adjustments to annual reserve funding amount and language about changes between pooled and straight-line reserve accounting."
• October 4, 2026: final rule effective.
• October 22, 2026 (Vol. 52/206), proposed rule: a further amendment with the same stated purpose, "to clarify language about adjustments to annual reserve funding amount and language about changes between pooled and straight-line reserve accounting."

The October 22 notice summarizes the rule as setting out "the requirements for reserves for expenditures and deferred maintenance, including calculating the required amount of reserve funds, timely funding, and restrictions on use."

Our reading: because the October 2026 version is already in effect and a further amendment is proposed, the wording of this rule may change again after the comment period. We cannot say what text the Division will adopt.

The Statute Behind the Rule

Section 718.112(2)(g), as it reads in the 2026 Florida Statutes, contains the structural integrity reserve study provisions. Operative language we confirmed on the Legislature's website:

• A study completed "by December 31, 2025" is required for each building on the condominium property that is "three stories or higher in height."
• "In no event may the structural integrity reserve study be completed after December 31, 2026."
• An association required to complete a milestone inspection may complete the SIRS "simultaneously with the milestone inspection" under the conditions stated in the section.

Related provisions in the same section:

• Reserve items beyond the SIRS list include an item whose deferred maintenance expense or replacement cost "exceeds $25,000 or the inflation-adjusted amount determined by the division." 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."
• Reserve accounts "may be pooled for two or more required components," and "A vote of the members is not required for the board to change the accounting method for reserves to a pooling accounting method or a straight-line accounting method." Funding for the SIRS components may be pooled only with other SIRS components.
• For a budget adopted on or before December 31, 2028, an association that has completed a milestone inspection may, with approval of a majority of the total voting interests, temporarily pause or reduce reserve contributions for no more than two consecutive annual budgets "for the purpose of funding repairs recommended by the milestone inspection."

The pooling language lines up with the Division's stated rulemaking purpose in September and October 2026, but the rule's own wording is unread, so we cannot say how the rule implements it.

What This Means in Practice

For boards

Our reading: boards that completed or are completing a SIRS should check the current Rule 61B-22.005, the two DBPR forms it references, and the SIRS provisions in section 718.112(2)(g), then ask the association's reserve preparer and counsel how the October 4, 2026 version affects the funding schedule. Because the statute's outside date for completing the study is December 31, 2026, associations still without one should confirm their status with counsel now.

For owners

Reserve funding shows up in the budget and in assessments. Owners can ask the board for the SIRS and funding plan and check the Division's materials. This page does not say what any association must charge.

Open questions

• What the October 4, 2026 rule text says about annual reserve funding adjustments and switching between pooled and straight-line accounting.
• What the October 22, 2026 proposed amendment would change and when it might take effect.
• How the forms 6000-10 and 6000-11 are to be used under the new rule version.

Timeline

Related Florida Law

• Section 718.112(2)(f) and (g): reserves and the structural integrity reserve study
• Section 553.899: milestone inspections
• HB 913 (2025): condominium and cooperative reserves, SIRS and meetings
• DBPR reserve threshold (inflation-adjusted)
• Chapter 718: the Condominium Act
• Florida HOA laws complete guide

Board Checklist

• Open the current Rule 61B-22.005 on flrules.org and read the full text, not a summary.
• Get DBPR Forms 6000-10 and 6000-11 from the Division and ask the preparer which apply to your association.
• Confirm the SIRS status of each building three stories or higher against the December 31, 2026 outside date in section 718.112(2)(g).
• Ask the reserve preparer and counsel whether the October 4, 2026 version changes the annual funding calculation or pooled and straight-line accounting.
• Decide whether to submit a comment on the October 22, 2026 proposed amendment before November 12, 2026, and ask counsel whether to do so.
• Record the board's reserve decisions and the SIRS in the minutes and keep them with the official records.

Frequently Asked Questions

What is Florida Rule 61B-22.005?

A Division of Florida Condominiums, Timeshares and Mobile Homes rule titled "Reserves," which the Division describes as setting the requirements for reserves for expenditures and deferred maintenance, including calculating the required amount, timely funding and restrictions on use.

When did the latest version take effect?

October 4, 2026, according to the rule page's history notes and the register's table.

Is another change coming?

A new proposal was published October 22, 2026 with comments through November 12, 2026. The final result is not known as of this writing.

What forms does the rule reference?

DBPR Form 6000-10, SIRS, and DBPR Form 6000-11, Affidavit of Acknowledgement.

Does the rule set the $25,000 reserve threshold?

The $25,000 figure and the Division's annual inflation adjustment appear in section 718.112(2)(f) of the statute. We did not read the rule's text, so we do not say what it adds.

Does this rule apply to HOAs?

It implements sections of Chapter 718, the condominium law. We did not review any HOA reserve rule.

Can a board pause reserves under this rule?

The statute allows a pause or reduction for up to two consecutive annual budgets in limited circumstances for budgets adopted on or before December 31, 2028, with a majority vote of the total voting interests. The rule's treatment of this was not read. Confirm with counsel.

Where This Comes From

We read the Florida Administrative Rules page for Rule 61B-22.005 (history notes and notice table), the Notice of Proposed Rule dated October 22, 2026, and the 2026 text of section 718.112 on the Florida Legislature's website. The rule's Word-format text did not load, so its wording is not summarized. Official page: flrules.org, Rule 61B-22.005.

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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.