HB 1375 2022
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to tax collector budgets; amending s. 2
195.087, F.S.; revising the annual deadline by which a 3
tax collector must submit a budget to the Department 4
of Revenue for approval; authorizing boards of county 5
commissioners to submit feedback to the department 6
within a specified timeframe; requiring the department 7
to take into account such feedback; requiri ng the 8
department to send copies of its certifications of tax 9
collector budgets to boards of county commissioners; 10
requiring the department to respond in writing to 11
feedback from boards of county commissioners; 12
requiring tax collectors to send copies of re vised 13
budgets to boards of county commissioners; requiring 14
the department to send approvals of revised budgets to 15
tax collectors and boards of county commissioners; 16
deleting an obsolete provision; making technical 17
changes; reenacting s. 197.332(2), relatin g to duties 18
of tax collectors and branch offices, to incorporate 19
the amendments made by this act to s. 195.087, F.S, in 20
a reference thereto; providing an effective date. 21
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Be It Enacted by the Legislature of the State of Florida: 23
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Section 1. Subsection (2) of section 195.087, Florida 25
HB 1375 2022
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
Statutes, is amended to read: 26
195.087 Budget and related matters of property appraisers 27
and tax collectors to submit budgets to Department of Revenue .— 28
(2) On or before June August 1 of each year, each tax 29
collector, regardless of the form of county government, shall 30
submit to the Department of Revenue a budget for the operation 31
of the tax collector's office for the ensuing fiscal year, in 32
the manner and form prescribed by the department. A copy of such 33
budget must shall be provided furnished at the same time to the 34
board of county commissioners , which may review and provide 35
comments on and objections to the budget to the department 36
within 30 days after receiving the copy of the budget . After the 37
end of the 30-day period, the department shall examine the 38
budget, taking into account the comments and objections of the 39
board of county commissioners. and, If the department finds the 40
budget it is found adequate to carry on the work of the tax 41
collector, it must shall approve the budget, and certify it back 42
to the tax collector , and send a copy of the certification to 43
the board of county commissioners . If the department finds the 44
budget inadequate or excessive, it must shall return such budget 45
to the tax collector, together wi th its ruling on the budget 46
thereon. The department shall respond in writing to all comments 47
and objections by the board of county commissioners regardless 48
of whether the proposed budget is approved. If the budget is not 49
approved, the tax collector must shall revise the budget as 50
HB 1375 2022
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
required and resubmit it to the department and send a copy of 51
the revised budget to the board of county commissioners . After 52
the final approval of the budget by the department, a copy of 53
which must be provided to the tax collector and the board of 54
county commissioners, a there shall be no reduction or increase 55
may not be made by any officer, board, or commission without the 56
approval of the department. However, all moneys received by tax 57
collectors in complying with chapter 119 must shall be accounted 58
for in the same manner as provided for in s. 218.36, for moneys 59
received as county fees and commissions, and any such moneys may 60
be used and expended in the same manner and to the same extent 61
as funds budgeted for the office and no budge t amendment is 62
shall be required. This subsection does not apply in a county in 63
which the office of tax collector has been abolished and the 64
duties of that office have been transferred to another office 65
pursuant to s. 1(d), Art. VIII of the State Constitut ion or in a 66
county in which a resolution is in effect pursuant to s. 145.022 67
or in any charter county where the charter specifically provides 68
for a different method for the submission of the tax collector's 69
budget. 70
Section 2. For the purpose of incorpo rating the amendments 71
made by this act to section 195.087, Florida Statutes, in a 72
reference thereto, subsection (2) of section 197.332, Florida 73
Statutes, is reenacted to read: 74
197.332 Duties of tax collectors; branch offices. — 75
HB 1375 2022
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
(2) A county tax collecto r may establish one or more 76
branch offices by acquiring title to real property or by lease 77
agreement. The tax collector may hire staff and equip such 78
branch offices to conduct state business, or, if authorized to 79
do so by resolution of the county governing body, conduct county 80
business pursuant to s. 1(k), Art. VIII of the State 81
Constitution. The department shall rely on the tax collector's 82
determination that a branch office is necessary and shall base 83
its approval of the tax collector's budget in accordanc e with 84
the procedures of s. 195.087(2). 85
Section 3. This act shall take effect July 1, 2022. 86