This docum ent does not reflect the intent or official position of the bill sponsor or House of Representatives.
STORAGE NAME: h1373.LFS
DATE: 3/27/2023
HOUSE OF REPRESENTATIVES STAFF ANALYSIS
BILL #: HB 1373 County Constitutional Officers
SPONSOR(S): Fernandez-Barquin and others
TIED BILLS: IDEN./SIM. BILLS: SB 1490
REFERENCE ACTION ANALYST STAFF DIRECTOR or
BUDGET/POLICY CHIEF
1) Local Administration, Federal Affairs & Special
Districts Subcommittee
Mwakyanjala Darden
2) Judiciary Committee
3) State Affairs Committee
SUMMARY ANALYSIS
The Florida Constitution requires the state to be divided into counties and recognizes two types of county
governments: those operating under a county charter and those without a charter. The Florida Constitution
also requires each county to have an elected sheriff, a tax collector, a property appraiser, a supervisor of
elections, and a clerk of the circuit court (collectively, county constitutional officers), serving a four-year term.
As of January 5, 2021, for all counties except Broward and Miami-Dade, a county charter may not abolish the
office of sheriff or provide an alternative method for selecting the sheriff. This provision applies to all counties
effective January 7, 2025.
Local governments may be eligible to participate in revenue sharing beyond the minimum entitlement amount if
they satisfy certain statutory requirements. Each county is required to prepare, approve, adopt, and execute a
budget for each fiscal year using a budget system established by statute.
The bill creates a new section of law that prohibits a county from creating or expanding the powers or authority
of any office, special district, or governmental unit if the purpose of such creation or expansion is to exercise
any power or authority allocated exclusively to a county officer by the Florida Constitution or general law. The
bill provides potential penalties for county commissioners for proposing and to counties for adopting such an
ordinance and allows county constitutional officers and residents of a county to bring an action in circuit court
against a county for the adoption of such an ordinance. The bill provides remedies a court may grant to the
prevailing party, including an award of attorney fees for a prevailing county constitutional officer or resident of
the county.
The bill prohibits a county from including within their budget funding for any office, special district, or
governmental unit exercising any power or authority allocated exclusively to a county officer by the state
constitution or general law. STORAGE NAME: h1373.LFS PAGE: 2
DATE: 3/27/2023
FULL ANALYSIS
I. SUBSTANTIVE ANALYSIS
A. EFFECT OF PROPOSED CHANGES:
Present Situation
County Constitutional Officers
The Florida Constitution requires the Legislature to divide the state into counties.
1
Statutes divide the
state into 67 counties, establishing their boundaries by providing the exact legal description of each
county.
2
The Florida Constitution recognizes two types of county governments: those operating under a
county charter and those without a charter.
3
Non-charter county governments may exercise those
powers of self-government that are provided by general or special law.
4
Counties operating under a
county charter have all powers of self-government not inconsistent with general law or special law
approved by the vote of the electors.
5
The electors of each county elect county constitutional officers (the sheriff, tax collector, property
appraiser, supervisor of elections, and clerk of the circuit court) to a four-year term.
6
Before 2018, a
county charter could provide an alternative method of selecting county constitutional officers or abolish
those offices, as long as the duties of the office prescribed by general law were transferred to another
office.
7
During the 2018 general election, voters approved Amendment 10, requiring all county
constitutional officers to be elected to a four-term year and prohibiting the transfer of those duties to
another office.
8
Most counties were required to comply with this requirement by January 5, 2021, while
Broward and Miami-Dade Counties were given until January 7, 2025.
9
Local Government Revenue Sharing Eligibility
Each county and municipality must receive revenue sharing sufficient to meet its obligations as a result
of pledges, assignments, or trusts entered into which obligated funds received from revenue sources or
proceeds which by terms of the Revenue Sharing Act of 1972 are distributed out of revenue sharing
trust funds.
10
In any fiscal year a county or municipality may receive revenue sharing beyond the
minimum entitlement amount, if the county or municipality does all of the following:
Reports its finances for its most recently completed fiscal year to the Department of Financial
Services;
Makes provisions for annual post-audits of its financial accounts in accordance with law;
Levies an ad valorem tax, exclusive of taxes levied for debt service or other voter-authorized
special millages, or a mix of ad valorem taxes, occupational license tax, utility tax, and
remittances from the county to produce revenue equivalent to a millage rate of 3 mills based on
the taxable values certified by the property appraiser in the latter of 1973 or the year in which
the municipality was incorporated;
Certifies certain information relating to its law enforcement officers, firefighters, and dependent
special districts.
11
1
Art. VIII, s. 1(a), Fla. Const.
2
See ch. 7, F.S.
3
Art. VIII, ss. 1(f), (g), Fla. Const.
4
Art. VIII, s. 1(f), Fla. Const.
5
Art. VIII, s. 1(g), Fla. Const.
6
Art. VIII, s. 1(d), Fla. Const.
7
Art. VIII, s. 1(d), Fla. Const. (2018).
8
See art. VIII, s. 1(d), Fla. Const.
9
Art. VIII, s. 6(g), Fla. Const.
10
S. 218.21(7), F.S. This amount is referred as the “minimum entitlement.”
11
218.23(1)(a)-(f), F.S. STORAGE NAME: h1373.LFS PAGE: 3
DATE: 3/27/2023
County Budget System
The finances of each county in the state are subject to a budget system established by general law.
12
Each county is required to prepare, approve, adopt, and execute a budget for each fiscal year. At a
minimum, the budget must show for each fund, as required by law and sound financial practices,
budgeted revenues and expenditures by organizational unit which are least as detailed as the
categories required for the county’s annual financial report to the Department of Financial Services.
13
Each county’s budget must:
Be prepared, summarized, and approved by the board of county commissioners;
Be balanced, so that the total of the estimated receipts available from taxation and other
sources, including balances brought forward from prior fiscal years, equals the total of
appropriations for expenditures and reserves;
14
Contain a reserve for contingencies which does not exceed 10 percent of the total
appropriations and for cash balances to be carried over for the purpose of paying expenses
from October 1 of the next fiscal year until the revenues for that year are expected to be
available;
15
Make an appropriation for outstanding indebtedness in order to provide for the payment of
vouchers that have been incurred in and charged against the budget for the current year or a
prior year, but that are expected to be unpaid at the beginning of the next fiscal year; and
Provide that any surplus arising from an excess of the estimated cash balance over the
estimated amount of unpaid obligations to be carried over in a fund at the end of the current
fiscal year may be transferred to any of the other funds of the county, and the amount so
transferred shall be budgeted as a receipt to such other funds.
16
Effect of Proposed Changes
The bill creates a new section of law that prohibits a county from creating or expanding the powers or
authority of any office, special district, or governmental unit if the purpose of such creation or expansion
is to exercise any power or authority allocated exclusively to a county officer by the Florida Constitution
or general law. The bill provides that a county commissioner who votes in favor of a proposed
ordinance for such a creation or expansion of powers will be guilty of misfeasance or malfeasance in
office.
The bill provides that if a county adopts such an ordinance, the state may withhold all or part of any
distribution under local government revenue sharing.
The bill allows a sheriff, tax collector, property appraiser, supervisor of elections, clerk of the court, or
any resident of a county to bring an action in circuit court against a county for the adoption of such an
ordinance. The bill provides that a court may award declaratory and injunctive relief, damages, and
costs. The bill allows courts to award reasonable attorney fees to prevailing party but may not make
such an award if the county is the prevailing party.
The bill prohibits a county from including within their budget funding for any office, special district, or
governmental unit exercising any power or authority allocated exclusively to a county officer by the
Florida Constitution or general law.
B. SECTION DIRECTORY:
Section 1: Creates s. 125.691, F.S., prohibiting the duplication of county constitutional office
powers or authorities; providing penalties and remedies.
12
See ch. 129, F.S.
13
S. 129.01(1), F.S.
14
Budgeted receipts must include 95 percent of all receipts reasonably anticipated from all sources, including taxes to be levied and
100 percent of the amount of the balances estimated to be brought forward at the beginning of the fiscal year. S. 129.01 (2)(b), F.S.
15
The cash balance reserve may not exceed 20 percent of total appropriations. S. 129.01(2)(c)2., F.S.
16
S. 129.01(2), F.S. STORAGE NAME: h1373.LFS PAGE: 4
DATE: 3/27/2023
Section 2: Amends s. 129.01, F.S., concerning county budget systems.
Section 3: Amends s. 129.021, F.S., conforming a cross-reference.
Section 4: Provides an effective date of July 1, 2023.
II. FISCAL ANALYSIS & ECONOMIC IMPACT STATEMENT
A. FISCAL IMPACT ON STATE GOVERNMENT:
1. Revenues:
None.
2. Expenditures:
None.
B. FISCAL IMPACT ON LOCAL GOVERNMENTS:
1. Revenues:
None.
2. Expenditures:
None.
C. DIRECT ECONOMIC IMPACT ON PRIVATE SECTOR:
None.
D. FISCAL COMMENTS:
None.
III. COMMENTS
A. CONSTITUTIONAL ISSUES:
1. Applicability of Municipality/County Mandates Provision:
Not Applicable. This bill does not appear to require counties or municipalities to spend funds or take
action requiring the expenditures of funds; reduce the authority that counties or municipalities have
to raise revenues in the aggregate; or reduce the percentage of state tax shared with counties or
municipalities.
2. Other:
None.
B. RULE-MAKING AUTHORITY:
The bill neither provides authority for nor requires rulemaking by executive branch agencies
C. DRAFTING ISSUES OR OTHER COMMENTS:
None.
STORAGE NAME: h1373.LFS PAGE: 5
DATE: 3/27/2023
IV. AMENDMENTS/COMMITTEE SUBSTITUTE CHANGES
Not applicable.