This docum ent does not reflect the intent or official position of the bill sponsor or House of Representatives.
STORAGE NAME: h0505.LFS
DATE: 1/25/2024
HOUSE OF REPRESENTATIVES STAFF ANALYSIS
BILL #: CS/HB 505 Tax Collectors
SPONSOR(S): Local Administration, Federal Affairs & Special Districts Subcommittee, Truenow
TIED BILLS: IDEN./SIM. BILLS: SB 958
REFERENCE ACTION ANALYST STAFF DIRECTOR or
BUDGET/POLICY CHIEF
1) Local Administration, Federal Affairs & Special
Districts Subcommittee
14 Y, 0 N, As CS Roy Darden
2) Children, Families & Seniors Subcommittee
3) State Affairs Committee
SUMMARY ANALYSIS
The Florida Constitution, requires the powers, duties, compensation and method of payment of state and
county officers to be determined by general law. Current law provides a uniform salary schedule to ensure a
fair and equitable payment of officers performing equal duties for the state across different counties. The final
salary of county constitutional officers is calculated using a formula that includes a base salary, population
adjustment, and variables based on wage growth over time.
Qualifying state employees, veterans, servicemembers, and law enforcement officers are eligible to receive a
lump-sum monetary benefit for adopting a child within the child welfare system. This benefit, except for law
enforcement officers, provides a payment of $10,000 for adopting a child classified as difficult to place and
$5,000 for other children. Adoption benefits are awarded on a first-come, first-served basis and subject to
appropriation.
Current law prohibits the payment of extra compensation to any public employee in the state for services that
have been previously rendered. This provision has been interpreted to include the payment of a bonus to
existing employees for services for which they have already performed and been compensated, in the absence
of a preexisting employment contract making such bonuses a part of their salary.
The bill makes the following revisions to current law concerning tax collectors:
Increases the base salary used in the formula for calculating tax collector salaries by $5,000;
Allows tax collector employees to be eligible for a lump-sum monetary benefit for adopting a child on
the same terms as qualifying state employees, veterans, and servicemembers;
Allows tax collectors to budget for and pay a hiring or retention bonus to employees, if the expenditure
is approved of by the Department of Revenue or the board of county commissioners; and
Allows district school boards to contract with the county tax collector to authorize a tax collector
employee to administer road test on school grounds.
The bill does not appear to impact state government and may have an insignificant negative fiscal impact on
local governments. STORAGE NAME: h0505.LFS PAGE: 2
DATE: 1/25/2024
FULL ANALYSIS
I. SUBSTANTIVE ANALYSIS
A. EFFECT OF PROPOSED CHANGES:
Present Situation
Compensation of County Officials
The Florida Constitution requires the powers, duties, compensation and method of payment of state
and county officers to be determined by general law.
1
Current law provides a uniform salary schedule to ensure a fair and equitable payment of officers
performing equal duties for the state across different counties.
2
The statutory salary schedule applies to
all designated officers in all counties, except those officials whose salaries are set by a county charter
or officials in a chartered consolidated form of government.
3
The salary schedule classifies counties in six groups based on population.
4
These groups range from
population group I, consisting of counties with less than 50,000 residents, to population group VI,
consisting of counties with 1,000,000 or more residents.
5
The salary rate of the official is calculated by
adding the base salary for the county’s population group to the product of the county’s group rate and
the number of residents in excess of the minimum for the population group.
6
The current rates for all
county officers, except the sheriff, are:
Population
Group #
County Population Range Current Law
Base Salary Minimum Maximum
I -0- 49,999 $21,250
II 50,000 99,999 $24,400
III 100,000 199,999 $27,550
IV 200,000 399,999 $30,175
V 400,000 999,999 $33,325
VI 1,000,000 $36,475
The salary paid to each county constitutional officer is determined by the product of the salary
rate calculated from the relevant section of ch. 145, F.S., the annual factor,
7
the cumulative annual
factor,
8
and the initial factor.
9
The annual factor and the cumulative annual factor are certified each
year by the Department of Management Services.
10
Each constitutional officer is eligible for an
additional $2,000 per year if that officer meets the certification requirement applicable to the office.
11
1
See art. II, s. 5(c), Fla. Const. (requiring compensation of county officers to be fixed by law), art. III, s. 11(a)(21), Fla. Const.
(prohibiting special acts and general laws of local application on any subject when prohibited by a general law passed by a three-fifths
vote of the membership of each house), and s. 145.16, F.S. (prohibiting special laws and general laws of local application for county
commissioners, county constitutional officers, school superintendents, and school board members).
2
S. 145.011(2), F.S.
3
S. 145.012, F.S.
4
See ss. 145.011 and 145.11, F.S.
5
See s. 145.11(1), F.S.
6
See id.
7
S. 145.19(1)(a), F.S. The “annual factor” is 1 plus the lessor of the average percentage increase in the salaries of state career service
employees for the current fiscal year or seven percent.
8
S. 145.19(1)(b), F.S. The “cumulative annual factor” of the product of all annual factors prior to the current fiscal year.
9
S. 145.19(1)(c), F.S. The “initial factor” is 1.292.
10
S. 145.19(2), F.S.
11
See s. 145.11(2), F.S. (certification requirements for tax collector established by Dept. of Revenue). STORAGE NAME: h0505.LFS PAGE: 3
DATE: 1/25/2024
In 2023, the Office of Economic and Demographic Research provided the following sample
computation for the Alachua County Clerk of Circuit Court, Property Appraiser, Supervisor of Elections,
and Tax Collector:
12
Sample Computation of Salary
2022 Countywide Population Estimate 287,872
Group Number (IV) Minimum 200,000
Corresponding Base Salary (i.e., Group IV) $30,175
Corresponding Group Rate (i.e., Group IV) 0.01575
Initial Factor 1.292
Certified Annual Factor 1.0577
Certified Cumulative Annual Factor 3.9081
Salary = [$30,175 + [(287,872 - 200,000) x 0.01575] ] x 1.292 x 1.0577 x 3.9081 = $168,544
Adoption Benefits
A qualifying state employee, veteran, or servicemember who adopts a child within the child welfare
system is eligible to receive a lump-sum monetary benefit per child: $10,000 for child who are classified
as difficult to place and $5,000 for other children.
13
Law enforcement officers are also eligible for this
benefit, except the lump-sums received are $25,000 and $10,000, respectively.
Adoption benefits are awarded on a first-come, first-served basis and subject to appropriation.
14
To
obtain the adoption benefit, a qualifying adoptive employee must apply to his or her agency head or to
his or her school director.
15
A veteran or servicemember must apply directly to the Department of
Children and Families to receive the benefit, while a law enforcement officer must apply to the Florida
Department of Law Enforcement. Applications must be on forms approved by the Department of
Children and Families and must include a certified copy of the final order of adoption naming the
applicant as the adoptive parent.
Employee Bonuses
Current law generally prohibits the payment of extra compensation to any public employee in the state
for services that have been previously rendered.
16
Numerous Florida Attorney General opinions have
been issued interpreting this prohibition, including one that found a bonus to existing employees for
services for which they have already performed and been compensated, in the absence of a
preexisting employment contract making such bonuses a part of their salary violated the prohibition.
17
Instruction in Motor Vehicle Operation
Each school district is responsible for providing a course of study and instruction in the safe and lawful
operation of a motor vehicle is available to students in secondary schools.
18
The course may use
instructional personnel employed by the school district or contract with a commercial driving school or
instructor certified under chapter 488.
19
The courses are financed by 50 cent annual fee charged to
each driver as part of the driver license fee.
20
Effect of Proposed Changes
12
Office of Economic and Demographic Research, Salaries of Elected County Constitutional Officers and School District Officials for
Fiscal Year 2023-24, at 3, at http://edr.state.fl.us/Content/local-government/reports/finsal23.pdf (last visited Jan. 20, 2024).
13
S. 409.1664(2), F.S.
14
S. 409.1664(2)(c) and (3), F.S.
15
S. 409.1664(3), F.S.
16
See s. 215.425(1), F.S. (prohibiting extra compensation and providing a list of exceptions).
17
Op. Att’y Gen. Fla. 91-51(1991).
18
S. 1003.48(1), F.S.
19
S. 1003.48(2), F.S.
20
S. 1003.48(4), F.s. STORAGE NAME: h0505.LFS PAGE: 4
DATE: 1/25/2024
The PCS increases the base salary for tax collectors in each population group by $5,000. If this base
salary had been in effect during the 2022-23 fiscal year, the total salary of each county tax collector
would have increased by approximately $26,703 relative to current law.
The PCS adds tax collector employees to the list of individuals who may qualify for a lump-sum
monetary benefit of $10,000 for adopting a difficult to place child in the welfare system, or $5,000 for
other children, the same level as currently provided for qualifying state employees, veterans, and
servicemembers. The tax collector employee must be domiciled in the state and may only receive the
benefit if they adopt the child on or after July 1, 2024. A tax collector employee must apply to the
Department of Children and Families to receive the benefit.
The PCS authorizes tax collectors, notwithstanding any other law to the contrary, to budget for and pay
a hiring or retention bonus to employees if the expenditure is approved of by the Department of
Revenue in the respective tax collector's budget or by the board of county commissioners after the
budget is submitted to the Department of Revenue.
Lastly, the PCS allows district school boards to contract with the county tax collector to authorize a tax
collector employee to administer road test on school grounds at one or more secondary schools in the
district.
B. SECTION DIRECTORY:
Section 1: Amends s. 145.11, F.S., relating to tax collector salaries.
Section 2: Amends s. 409.1664, F.S., relating to adoption benefits.
Section 3: Creates s. 445.09, F.S., relating to bonuses for tax collector employees.
Section 4: Amends s. 1003.48, F.S., relating to instruction in operation of motor vehicles.
Section 5: Provides an effective date of July 1, 2024.
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:
The PCS may have an indeterminate negative fiscal impact on counties due to an increase in the
base salary rate for tax collectors and to what extent, if any, the county provides bonuses for tax
collector employees.
STORAGE NAME: h0505.LFS PAGE: 5
DATE: 1/25/2024
C. DIRECT ECONOMIC IMPACT ON PRIVATE SECTOR:
None.
D. FISCAL COMMENTS:
None.
III. COMMENTS
A. CONSTITUTIONAL ISSUES:
1. Applicability of Municipality/County Mandates Provision:
The county/municipality mandates provision of Art. VII, section 18, of the Florida Constitution may
apply because this bill increases the salary of tax collectors. However, an exception may apply, as
laws having an insignificant fiscal impact are exempt from the requirements of Art. VII, s. 18 of the
Florida Constitution.
2. Other:
None.
B. RULE-MAKING AUTHORITY:
None.
C. DRAFTING ISSUES OR OTHER COMMENTS:
None.
IV. AMENDMENTS/COMMITTEE SUBSTITUTE CHANGES
On January 25, 2024, the Local Administration, Federal Affairs & Special Districts Subcommittee adopted a
proposed committee substitute (PCS) and reported the bill favorably as a committee substitute. The PCS
differs from the bill in that it removed a provision that would have increased the base salary for school
superintendents.
This analysis is drafted to the committee substitute as passed by the Local Administration, Federal Affairs
& Special Districts Subcommittee.