Where the rule lives
The co-op SIRS sits in s. 719.106(1)(k), with the reserve rules in (1)(j). It applies to each cooperative building of three habitable stories or more as the Florida Building Code measures height, and leaves out buildings under three stories and small dwellings of up to four families.
What matches the condominium rule
- The same eight items, from the roof to any other item over $25,000 (or the division's indexed figure) whose failure would harm the rest.
- A study at least every 10 years.
- The same four credentials: a Florida-licensed engineer or architect, a CAI Reserve Specialist or an APRA Professional Reserve Analyst.
- For budgets adopted on or after December 31, 2024, an owner-controlled co-op that must have a SIRS may not choose to provide no reserves, or less than required, for those items.
- Milestone inspections under s. 553.899 cover cooperative buildings too.
The date that differs
As printed in the 2026 statutes, the co-op paragraph gives December 31, 2024 as the deadline for existing owner-controlled cooperatives, where the condominium paragraph now says December 31, 2025. Both carry the same outside date: no SIRS may be completed after December 31, 2026. A co-op that has not finished its study should treat itself as late and ask the association's attorney how the dates apply.
Practical differences for co-ops
In a cooperative, shareholders hold a lease and shares rather than a deeded unit, and the proprietary lease often decides who maintains windows, doors and in-unit plumbing. Give the SIRS provider the proprietary lease along with the bylaws so the study counts only what the cooperative maintains. Where the lease and the bylaws disagree, settle it with the association's attorney before the site visit, not after the report.
The eight items page describes each item in detail; the rules there apply to co-ops as written.