Florida condominium reserve planning uses a monetary threshold that is now adjusted for inflation. DBPR's published figure for 2026 is $25,675, compared with $25,000 for 2025. Its page says the 2027 amount will be posted by February 1, 2027. As of this review, a board should not invent a 2027 figure or assume the 2026 amount will remain unchanged.
The threshold belongs within the requirements of section 718.112. It is not a general permission to ignore every component costing less than $25,675. The distinction matters when a budget worksheet or reserve study contains many separate building elements.
Start with the component category
Under section 718.112(2)(f), condominium budgets include reserve accounts for capital expenditures and deferred maintenance. Roof replacement, building painting, and pavement resurfacing are specifically identified regardless of cost. Other items are addressed when their deferred-maintenance expense or replacement cost exceeds the statutory base amount or the division's inflation-adjusted amount, whichever is greater.
Structural integrity reserve studies have their own component list and applicability rules. For the additional-item category in section 718.112(2)(g), both the cost threshold and the potential negative effect on listed structural or safety components matter. The separately listed SIRS components should not be deleted from a study simply because their estimated cost falls below the annual threshold.
This is also a condominium provision. A Chapter 720 HOA should not adopt the DBPR condominium figure as if it automatically defines its own reserve obligations. The HOA's governing documents and applicable statutes need separate review.
Use the figure in a documented annual process
A useful reserve register identifies each asset, the association's responsibility, current estimated cost, remaining useful life, and the basis for including it. For a condominium subject to SIRS, the budget must be coordinated with the applicable study requirements and recommendations. Changes to funding or use of reserve money require their own statutory analysis.
When preparing a budget spanning future work, distinguish the published legal threshold from the professional estimate of future repair costs. An inflation adjustment to the threshold is not a substitute for updating a roof replacement estimate or investigating a condition that may shorten useful life.
Practical board checklist
- Save the DBPR threshold notice used for the budget year.
- Keep specifically listed reserve components separate from the additional-item cost test.
- Confirm which assets the declaration makes the association responsible for.
- Reconcile the budget with the applicable reserve study and current professional estimates.
- Flag any proposed omission, funding reduction, or change in reserve use for qualified review.
- Recheck DBPR when the next annual amount is published rather than forecasting it as established law.
A modest annual threshold change can affect how an additional item is classified, but it should not drive the board's entire maintenance strategy. Safety, document obligations, and realistic replacement planning remain central to the analysis.
Reviewed November 4, 2026. Florida educational information only. Obtain association-specific legal advice before acting.