diff --git a/src/core/unit.c b/src/core/unit.c
index 3f24cf27f4..8ac0aad2d7 100644
--- a/src/core/unit.c
+++ b/src/core/unit.c
@@ -3796,8 +3796,6 @@ static bool fragment_mtime_newer(const char *path, usec_t mtime, bool path_maske
 }
 
 bool unit_need_daemon_reload(Unit *u) {
-        _cleanup_strv_free_ char **dropins = NULL;
-
         assert(u);
         assert(u->manager);
 
@@ -3813,16 +3811,20 @@ bool unit_need_daemon_reload(Unit *u) {
         if (fragment_mtime_newer(u->source_path, u->source_mtime, false))
                 return true;
 
-        if (u->load_state == UNIT_LOADED)
-                (void) unit_find_dropin_paths(u, &dropins);
-        if (!strv_equal(u->dropin_paths, dropins))
-                return true;
+        if (u->load_state == UNIT_LOADED) {
+                _cleanup_strv_free_ char **dropins = NULL;
 
-        /* … any drop-ins that are masked are simply omitted from the list. */
-        STRV_FOREACH(path, u->dropin_paths)
-                if (fragment_mtime_newer(*path, u->dropin_mtime, false))
+                (void) unit_find_dropin_paths(u, &dropins);
+
+                if (!strv_equal(u->dropin_paths, dropins))
                         return true;
 
+                /* … any drop-ins that are masked are simply omitted from the list. */
+                STRV_FOREACH(path, u->dropin_paths)
+                        if (fragment_mtime_newer(*path, u->dropin_mtime, false))
+                                return true;
+        }
+
         return false;
 }
 
diff --git a/test/units/TEST-07-PID1.issue-33672.sh b/test/units/TEST-07-PID1.issue-33672.sh
index ab388e32b1..370497c346 100755
--- a/test/units/TEST-07-PID1.issue-33672.sh
+++ b/test/units/TEST-07-PID1.issue-33672.sh
@@ -37,5 +37,4 @@ systemctl unmask "$UNIT"
 assert_eq "$(systemctl show -P NeedDaemonReload "$UNIT")" no
 
 systemctl mask "$UNIT"
-# FIXME: should be "no"
-assert_eq "$(systemctl show -P NeedDaemonReload "$UNIT")" yes
+assert_eq "$(systemctl show -P NeedDaemonReload "$UNIT")" no