Florida 2024 2024 Regular Session

Florida House Bill H0505 Analysis / Analysis

Filed 01/25/2024

                    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.   
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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.