The Florida Senate
BILL ANALYSIS AND FISCAL IMPACT STATEMENT
(This document is based on the provisions contained in the legislation as of the latest date listed below.)
Prepared By: The Professional Staff of the Committee on Community Affairs
BILL: SB 1490
INTRODUCER: Senator Garcia
SUBJECT: County Constitutional Officers
DATE: April 3, 2023
ANALYST STAFF DIRECTOR REFERENCE ACTION
1. Hackett Ryon CA Pre-meeting
2. GO
3. RC
I. Summary:
SB 1490 prohibits a county from creating or authorizing any office, special district, or
governmental unit to exercise any power or authority allocated by the Florida Constitution or
general law exclusively to a county officer. A county commissioner who votes in favor of a
proposed ordinance for such a creation or expansion of powers commits 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, including reasonable attorney fees to a prevailing party
other than the county.
The bill also 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.
The bill takes effect July 1, 2023.
REVISED: BILL: SB 1490 Page 2
II. 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;
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
Section 218.21(7), F.S. This amount is referred as the “minimum entitlement.” BILL: SB 1490 Page 3
Certifies certain information relating to its law enforcement officers, firefighters, and
dependent special districts.
11
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
III. Effect of Proposed Changes:
Section 1 creates s. 125.691, F.S., to prohibit 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 commits misfeasance
or malfeasance in office.
17
11
218.23(1)(a)-(f), F.S.
12
See chapter 129, F.S.
13
Section 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.
Section 129.01 (2)(b), F.S.
15
The cash balance reserve may not exceed 20 percent of total appropriations. Section 129.01(2)(c)2., F.S.
16
Section 129.01(2), F.S.
17
The remedy for which is suspension by the Governor by executive order. Art. IV, s. 7, FLA. CONST. BILL: SB 1490 Page 4
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.
Section 2 amends s. 129.01, F.S., to prohibit 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.
The bill takes effect July 1, 2023.
IV. Constitutional Issues:
A. Municipality/County Mandates Restrictions:
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.
B. Public Records/Open Meetings Issues:
None.
C. Trust Funds Restrictions:
None.
D. State Tax or Fee Increases:
None.
E. Other Constitutional Issues:
None identified.
V. Fiscal Impact Statement:
A. Tax/Fee Issues:
None.
B. Private Sector Impact:
None. BILL: SB 1490 Page 5
C. Government Sector Impact:
None.
VI. Technical Deficiencies:
None.
VII. Related Issues:
None.
VIII. Statutes Affected:
This bill substantially amends sections 129.01 and 129.021 of the Florida Statutes.
This bill creates section 125.691 of the Florida Statutes.
IX. Additional Information:
A. Committee Substitute – Statement of Changes:
(Summarizing differences between the Committee Substitute and the prior version of the bill.)
None.
B. Amendments:
None.
This Senate Bill Analysis does not reflect the intent or official position of the bill’s introducer or the Florida Senate.