No, you account will only be reset after your subscription will expire.
After you subscription expired and you renewed your account you can delete device. You will be allowed to remove device until you add a new one.
This is clearly stated in the Account Management documentation:
How many iOS devices can I register for testing and Ad Hoc distribution?
You are allowed to register up to 100 iOS devices for testing and Ad Hoc distribution per membership year. Please Note: Although you may remove a device from your account, it will continue to count against your 100 device limit.