Florida condo association laws live mainly in Chapter 718 of the Florida Statutes, known as the Condominium Act, which sets how boards govern, how money is handled, how buildings are inspected, and what rights unit owners keep. Federal rules sit on top for a few specific issues like assistance animals, satellite dishes, and taxes. The statute was heavily rewritten after the 2021 Surfside collapse, and some of those changes, especially around structural reserves, are now reshaping budgets across the state.
How the Governing Documents Rank
Every association runs on a stack of documents, and the order matters. From highest authority to lowest: the declaration of condominium, the articles of incorporation, the bylaws, and the rules and regulations. When two of them conflict, the higher one wins. When any of them conflict with Chapter 718, the statute wins.
The declaration is the foundation. It is recorded with the county, defines the property boundaries and common elements, and sets each owner’s rights and obligations. Amending it means following the procedures in the document itself and in Florida law, and the full text of every change must be included. A reference to a section number or title alone is not enough.1Justia. Florida Code 718.110 – Amendment of Declaration; Correction of Error or Omission in Declaration by Circuit Court
The articles of incorporation, filed with the Florida Department of State, create the association as a legal entity.2Florida Department of State. Instructions for Articles of Incorporation The bylaws govern internal operations: meetings, voting, and board powers. The rules and regulations sit at the bottom and cover day-to-day matters such as pets, noise, and common area use. Rules that are arbitrary or that contradict a higher document have been struck down in court.
What the Board Must Do
Board members owe a fiduciary duty to the association, meaning they must act with care, loyalty, and good faith. A director who steers a contract to a relative, ignores structural problems, or mishandles reserves can face personal liability.
Conflicts of Interest
Florida law presumes a conflict whenever a director, officer, or their relative contracts with the association or has an interest in a company that does. The proposed transaction must be listed on the meeting agenda with all related documents attached, and the board has to follow the disclosure requirements of Section 617.0832. Those disclosures go into the minutes. At the next regular or special meeting the contract must be disclosed to the membership, and a majority vote of members present can cancel it.3The Florida Legislature. Florida Statutes 718.3027 – Conflicts of Interest
If the board rejects a conflicted transaction, the member either walks away from the deal or resigns. A member found to have violated these rules is automatically removed.
Board Certification
Directors elected or appointed on or after July 1, 2024, must complete a four-hour certification course within 90 days of taking office. It covers milestone inspections, structural integrity reserve studies, elections, recordkeeping, financial transparency, fines, and meeting requirements. Certification lasts seven years of continuous service, and directors must also take a one-hour annual continuing education course on changes to Chapter 718.4Division of Condominiums, Timeshares, and Mobile Homes. Education – DBPR Condominium Information and Resources
Financial Reporting
Annual financial reporting scales with revenue:
- $150,000 to under $300,000: compiled financial statements.
- $300,000 to under $500,000: reviewed financial statements.
- $500,000 or more: audited financial statements prepared under generally accepted accounting principles.
The Florida Department of Business and Professional Regulation (DBPR) can investigate financial mismanagement and impose penalties.5Florida Senate. Florida Statutes 718.111 – The Association
Elections and Who Can Run
Board elections run on a fixed timeline. At least 60 days before the election, the association sends a first notice of the election date to every eligible voter. An owner who wants to run must submit written notice of intent at least 40 days before the election. The association then sends a second notice with the ballot listing all candidates no fewer than 14 and no more than 34 days before election day.6Florida Senate. Florida Statutes 718.112 – Bylaws
Voting is by secret ballot. Proxies are not allowed. There is no quorum requirement, but at least 20 percent of eligible voters must cast ballots for the results to count. Ballots are counted publicly, and election materials must be kept for at least one year.
Not everyone can be a candidate. An owner who is delinquent on any assessment is ineligible and cannot appear on the ballot. Delinquency is measured by the due date in the governing documents, or the first day of the assessment period if none is specified. Anyone suspended or removed by the DBPR Division is also ineligible. A felony conviction in Florida, in a U.S. District or Territorial Court, or an out-of-state offense that would be a felony in Florida, disqualifies a candidate unless their civil rights have been restored for at least five years before seeking election.
Milestone Inspections and Reserve Studies
After Surfside, Florida added two separate obligations for buildings three habitable stories or higher.
Milestone Inspections
A building’s initial milestone inspection must be completed by December 31 of the year it turns 30 years old, measured from the certificate of occupancy. Local enforcement agencies can require it earlier, at 25 years, when conditions such as proximity to salt water warrant. Follow-up inspections are required every 10 years.7The Florida Legislature. Florida Statutes 553.899 – Mandatory Structural Inspections for Condominium and Cooperative Buildings
Inspections are performed by a licensed engineer or architect, or a team with a registered design professional in responsible charge. The purpose is to assess structural integrity, not Florida Building Code compliance. If the initial phase shows signs of substantial structural deterioration, a more detailed second-phase inspection follows.
Structural Integrity Reserve Studies
Separate from milestone inspections, associations must complete a structural integrity reserve study (SIRS) at least every 10 years for each building three stories or higher. The study has to cover the roof, load-bearing walls and primary structural systems, fireproofing, plumbing, electrical systems, waterproofing and exterior painting, windows and exterior doors, and any other item with a deferred maintenance or replacement cost over $25,000 that affects those components.8Florida Senate. Florida Statutes 718.112 – Bylaws
Associations that existed on or before July 1, 2022, and were already under unit-owner control had to complete their first SIRS by December 31, 2025. The study must include a reserve funding schedule that keeps the cash balance above zero every budget year. Associations can no longer vote to waive or reduce reserve contributions for the structural components covered by the SIRS.
Assessments, Liens, and Foreclosure
Assessments pay for everything the association does, and every owner is obligated to pay them. Unpaid assessments accrue interest at the rate set in the declaration, capped at 18 percent per year if the declaration is silent. The association can also charge an administrative late fee of up to the greater of $25 or 5 percent of each delinquent installment.9Florida Senate. Florida Statutes 718.116 – Assessments; Liability; Lien and Priority; Interest; Collection
The association holds a statutory lien on every unit for unpaid assessments and can record a claim of lien in the public records when an owner falls behind. Any payment received is applied in a fixed order: first to accrued interest, then to late fees, then to collection costs and attorney fees, and last to the delinquent assessment itself.
Before obtaining a foreclosure judgment, the association must give the owner written notice of intent to foreclose and at least 45 days to pay. If payment doesn’t arrive in that window, foreclosure can proceed.
A new owner is jointly liable with the previous owner for all unpaid assessments that accrued before the transfer and has 30 days after closing to pay the balance. Buyers should request an estoppel certificate before closing to confirm what is owed.
Fines and Rule Enforcement
Associations can fine owners, tenants, and guests for violating the declaration, bylaws, or rules. The process requires written notice and a hearing before a committee of unit owners who are not on the board. Fines are capped at $100 per violation. For continuing violations, the board can levy $100 per day with a single notice and hearing, but the total cannot exceed $1,000 in the aggregate.10The Florida Legislature. Florida Statutes 718.303 – Obligations of Owners; Remedies
Fines do not become a lien on the unit, so the association can’t foreclose over an unpaid fine. It can suspend voting rights and access to common areas and amenities for nonpayment of assessments or for repeated rule violations. Serious issues such as unauthorized alterations to common elements can be pursued in court, though enforcement must be consistent and comply with federal law, including the Fair Housing Act.
Records Access
Associations must keep official records and make them available to owners. Financial statements, meeting minutes, contracts, insurance policies, and voting records must be kept at least seven years. The recorded declaration, bylaws, articles of incorporation, and plans provided by the developer must be kept permanently.5Florida Senate. Florida Statutes 718.111 – The Association
Records must be available for inspection within 45 miles of the property, or within the same county, within 10 business days of a written request. Associations managing 150 or more units must also post digital copies of key documents on their website or through a downloadable mobile application. Board meetings must be open to all owners with proper advance notice. Owners denied access can file a complaint with the DBPR and may recover attorney fees if they prevail.
What You Have to Do Before Suing
Most condo disputes require either nonbinding arbitration with the DBPR Division or presuit mediation before a lawsuit can be filed. The arbitration petition costs $50 and must include proof that the petitioner first gave written notice of the dispute, demanded relief, provided a reasonable chance to resolve it, and warned of the intent to file.11Florida Senate. Florida Statutes 718.1255 – Alternative Dispute Resolution; Voluntary Mediation; Mandatory Nonbinding Arbitration; Legislative Findings
Qualifying disputes include disagreements over the board’s authority, alterations to common areas, failure to conduct proper elections or meetings, and denial of records access. Election and recall disputes skip mediation and go straight to division arbitration or court.
Some matters are excluded from the mandatory presuit process and can go directly to court: disputes primarily involving title to a unit, warranty claims, assessment collection, evictions, breach of fiduciary duty claims, and damage claims based on the association’s failure to maintain common elements. If no one files for a trial within 30 days of an arbitration decision, the decision becomes final and binding.
Federal Rules That Override the Declaration
A few federal rules apply no matter what the governing documents say.
Assistance Animals
The federal Fair Housing Act prohibits housing discrimination based on disability, and that limits pet restrictions. A resident with a disability can request a reasonable accommodation to keep an assistance animal, including an emotional support animal, even if the association bans pets. The association cannot charge a pet deposit or fee for an approved assistance animal.12U.S. Department of Housing and Urban Development. Assistance Animals
When the disability or need for the animal isn’t obvious, the association may request documentation from a licensed healthcare professional who has personal knowledge of the individual. Certificates and registrations from online registries are not considered reliable evidence. A request can be denied only if it would impose an undue burden, fundamentally alter operations, or if the specific animal poses a direct threat to health or safety that cannot be reduced through other accommodations.13U.S. Department of Housing and Urban Development. Fact Sheet on HUD’s Assistance Animals Notice
Satellite Dishes and Antennas
The FCC’s Over-the-Air Reception Devices (OTARD) rule, at 47 C.F.R. 1.4000, prevents associations from restricting a resident’s ability to install satellite dishes or antennas on property within their exclusive use or control, such as a balcony or patio. Dishes must be one meter (about 39 inches) or less in diameter. The association cannot require prior approval, charge installation fees, or impose restrictions that delay installation, increase cost, or interfere with signal quality.14Federal Communications Commission. Over-the-Air Reception Devices Rule The rule does not reach common elements like the building roof, and reasonable safety-related restrictions are allowed if they don’t effectively prevent installation.
Federal Taxes
Condo associations are taxable at the federal level. Most file IRS Form 1120-H, which lets the association exclude exempt function income (mainly regular assessments from owners) from gross income. To qualify, at least 60 percent of gross income must come from exempt function income, and at least 90 percent of expenditures must go toward acquiring, building, managing, or maintaining association property.15Internal Revenue Service. Instructions for Form 1120-H
Non-exempt income, such as interest on reserve accounts, laundry revenue, or fees from non-members, is taxed at a flat 30 percent rate for condominium management associations. Income from usage-based fees or services provided to members as customers rather than as owner-members does not qualify as exempt function income. Associations with significant non-assessment revenue should compare the 1120-H election against filing a regular corporate return on Form 1120, since the flat 30 percent rate can sometimes be less favorable than graduated corporate rates.