This docum ent does not reflect the intent or official position of the bill sponsor or House of Representatives.
STORAGE NAME: h1575.LFS
DATE: 1/29/2024
HOUSE OF REPRESENTATIVES LOCAL BILL STAFF ANALYSIS
BILL #: HB 1575 Avalon Beach-Mulat Fire Protection District, Santa Rosa County
SPONSOR(S): Andrade
TIED BILLS: IDEN./SIM. BILLS:
REFERENCE ACTION ANALYST STAFF DIRECTOR or
BUDGET/POLICY CHIEF
1) Local Administration, Federal Affairs & Special
Districts Subcommittee
Roy Darden
2) Ways & Means Committee
3) State Affairs Committee
SUMMARY ANALYSIS
A “special district” is a unit of local government created for a particular purpose, with jurisdiction to operate
within a limited geographic boundary. Special districts are created by general law, special act, local ordinance,
or rule of the Governor and Cabinet. A special district has only those powers expressly provided by, or
reasonably implied from, the authority provided in the district’s charter.
Independent special fire control districts are a type of independent special district created by the Legislature for
the purpose of providing fire suppression and related activities within the territorial jurisdiction of the district.
Independent fire control districts are governed by both the Uniform Special District Accountability Act and the
Independent Special Fire Control District Act. Fire control districts may levy ad valorem taxes as provided in
the special act creating the district. Fire control districts may also levy non-ad valorem assessments subject to
statutory limitation and referendum approval.
The Avalon Beach-Mulat Fire Protection District (District) is a independent special fire control district in Santa
Rosa County created in 1980. The charter of the district was re-codified in 2005. The District provides
emergency and non-emergency service for the preservation of life, property, and the environment, through
professional development and dedication. The District is governed by an elected five-member board that
serves four-year terms. The District’s charter provides the board has may levy ad valorem tax within the district
of up to 1 mill, unless increased by referendum. The district levied an ad valorem tax of 2 mills during the 2022-
2023 fiscal year, generating $982,108 in revenue.
The bill amends the District’s charter, effective October 1, 2024, to remove the authority to assess and levy ad
valorem taxes. The bill also imposes restrictions on the District’s ability to levy non-ad valorem assessments,
imposing maximum rates in the following;
$250 for residential properties up to 1,600 square feet, with an additional $0.1544 per square foot in
excess of 1,600 square feet.
$30.96 for vacant land.
$500 for commercial properties up to 950 square feet, with an additional $0.1544 per square foot in
excess of 950 square feet.
$30.96 for unimproved acreage up to three3 acres, with an additional $10.32 cents per acre in excess
of three acres.
The bill provides that, the board may adopt an initial levy of a non-ad valorem assessment, subject to the rate
limits set forth in this bill, by resolution without the need for a referendum.
The Economic Impact Statement indicates the assessments authorized by the bill will generate approximately
$700,351 in revenue for the first fiscal year and that revenue will increase by $84,123 the second fiscal year. STORAGE NAME: h1575.LFS PAGE: 2
DATE: 1/29/2024
FULL ANALYSIS
I. SUBSTANTIVE ANALYSIS
A. EFFECT OF PROPOSED CHANGES:
Present Situation
Special Districts
A “special district” is a unit of local government created for a particular purpose, with jurisdiction to
operate within a limited geographic boundary.
1
Special districts are created by general law, special act,
local ordinance, or rule of the Governor and Cabinet.
2
A special district has only those powers
expressly provided by, or reasonably implied from, the authority provided in the district’s charter.
Special districts provide specific municipal services in addition to, or in place of, those provided by a
municipality or county.
3
Special districts are funded through the imposition of ad valorem taxes, fees, or
charges on the users of those services as authorized by law.
4
Special districts may be classified as dependent or independent based on their relationship with local
general-purpose governments. A special district is classified as “dependent” if the governing body of a
single county or municipality:
Serves as governing body of the district;
Appoints the governing body of the district;
May remove members of the district’s governing body at-will during their unexpired terms; or
Approves or can veto the budget of the district.
5
A district is classified as “independent” if it does not meet any of the above criteria or is located in more
than one county, unless the district lies entirely within the boundaries of single municipality.
6
Special districts do not possess “home rule” powers and may impose only those taxes, assessments,
or fees authorized by special or general law. The special act creating an independent special district
may provide for funding from a variety of sources while prohibiting others. For example, ad valorem tax
authority is not mandatory for a special district.
7
Independent Special Fire Control Districts
An independent special fire control district is a type of independent special district created by the
Legislature for the purpose of providing fire suppression and related activities within the territorial
jurisdiction of the district.
8
The Independent Special Fire Control District Act (Act)
9
is intended to
provide standards, direction, and procedures for greater uniformity in the operation and governance of
these districts, including financing authority, fiscally-responsible service delivery, and election of
members to the governing boards for greater public accountability.
10
The Act controls over more
specific provisions in any special act or general law of local application creating an independent fire
1
See Halifax Hospital Medical Center v. State of Fla., et al., 278 So. 3d 545, 547 (Fla. 2019).
2
See ss. 189.02(1), 189.031(3), and. 190.005(1), F.S. See generally s. 189.012(6), F.S.
3
Local Administration, Federal Affairs & Special Districts Subcommittee, The Local Government Formation Manual, 62, available at
https://myfloridahouse.gov/Sections/Committees/committeesdetail.aspx?CommitteeId=3227 (last visited Dec. 5, 2023).
4
The method of financing a district must be stated in its charter. Ss. 189.02(4)(g), 189.031(3), F.S. Independent special districts may be
authorized to impose ad valorem taxes as well as non-ad valorem special assessments in the special acts comprising their charters.
See, e.g., ch. 2023-335, s. 6 of s. 1, Laws of Fla. (East River Ranch Stewardship District). See also, e.g., ss. 190.021 (community
development districts), 191.009 (independent fire control districts), 197.3631 (non-ad valorem assessments), 298.305 (water control
districts), 388.221 (mosquito control), ch. 2004-397, s. 27 of s. 3, Laws of Fla. (South Broward Hospital District).
5
S. 189.012(2), F.S.
6
S. 189.012(3), F.S.
7
See, e.g., ch. 2006-354, Laws of Fla. (Argyle Fire District may impose special assessments, but has no ad valorem tax authority).
8
S. 191.003(5), F.S.
9
Chapter 191, F.S.
10
S. 191.002, F.S. STORAGE NAME: h1575.LFS PAGE: 3
DATE: 1/29/2024
control district’s charter.
11
The Act requires every independent special fire control district be governed
by a five-member board
12
and provides for general powers,
special powers, and
issuance of district bonds and evidences of debt.
13
A fire control district may also levy non-ad valorem assessments to construct, operate and maintain
district facilities and services provided pursuant to the district’s general powers, special powers, any
applicable general laws of local application, and a district's enabling legislation.
14
The initial
assessment of such a levy must be approved by the electors of the district in a referendum. The rate of
the assessment is set district’s board using an assessment apportionment methodology that meets fair
apportionment standards.
15
The rate set by the board may not exceed the maximum rates established
by special act, county ordinance, the previous year's resolution, or referendum in an amount not to
exceed the average annual growth rate in Florida personal income over the previous five years, unless
a higher rate is approved by the voters in a referendum.
16
Independent special fire control districts are authorized to cooperate and contract with other
governmental agencies to provide effective mutual aid, including exercising powers outside the district’s
boundary in cooperation with another governmental agency that shares such powers in common with
the district.
17
As a type of independent special district,
18
independent special fire control districts are subject to
applicable provisions of ch. 189, F.S., the “Uniform Special District Accountability Act.”
19
Avalon Beach-Mulat Fire Protection District
The Avalon Beach-Mulat Fire Protection District (District) is a independent special fire control district in
Santa Rosa County created in 1980.
20
The District is the descendent of a volunteer fire department
founded in 1964.
21
The charter of the district was re-codified in 2005.
22
The District provides emergency
and non-emergency service for the preservation of life, property, and the environment, through
professional development and dedication.
23
The District is governed by an elected five-member board
that serves four-year terms.
24
The District’s charter provides the board has may levy ad valorem tax within the district of up to 1 mill,
unless increased by referendum.
25
The district levied an ad valorem tax of 2 mills during the 2022-2023
fiscal year, generating $982,108 in revenue.
26
Effect of Proposed Changes
11
S. 191.004, F.S. Provisions in other laws pertaining to district boundaries or geographical sub-districts for electing members to the
governing board are excepted from this section. Id.
12
S. 191.005(1)(a), F.S. A fire control district may continue to be governed by a three-member board if authorized by special act
adopted in or after 1997.
13
Ss. 191.006, 191.008, and 191.012, F.S.
14
S. 191.009(2)(a), F.S.
15
See s. 191.011(1), F.S.
16
S. 191.009(2)(a), F.S.
17
S. 191.006(13), F.S.
18
S. 191.014(1), F.S., providing that new districts are created by the Legislature pursuant to s. 189.031, F.S.
19
S. 189.031, F.S.
20
Ch. 80-608, Laws of Fla.
21
Avalon Fire Rescue, Our Story, http://www.avalonfirerescue.com/History.html (last visited Jan. 27, 2024).
22
Ch. 2005-347, Laws of Fla.
23
Avalon Fire Rescue, Avalon Fire Rescue District, http://www.avalonfirerescue.com/District.html (last visited Jan. 26, 2024)
24
Ch. 2005-347, s. 3(2)(1), Laws of Fla. See also s. 191.005(1)(a), F.S.
25
Ch. 2005-347, s. 3(3)(2), Laws of Fla.
26
Avalon Fire Rescue, Budget Summary Avalon Fire Rescue District, Fiscal Year 2022-2023,
http://www.avalonfirerescue.com/District.html (last visited Jan. 26, 2024). STORAGE NAME: h1575.LFS PAGE: 4
DATE: 1/29/2024
The bill amends the District’s charter, effective October 1, 2024, to remove the ability to assess and
levy ad valorem taxes. The bill also imposes restrictions on the District Board’s ability to levy non-ad
valorem assessments, imposing maximum rates in the following;
$250 for residential properties up to 1,600 square feet, with an additional $0.1544 per square
foot in excess of 1,600 square feet.
$30.96 for vacant land.
$500 for commercial properties up to 950 square feet, with an additional $0.1544 per square
foot in excess of 950 square feet.
$30.96 for unimproved acreage up to three acres, with an additional $10.32 cents per acre in
excess of three acres.
The bill provides the board may adopt an initial levy of a non-ad valorem assessment, subject to the
rate limits set forth in this bill, by resolution without the need for a referendum.
The Economic Impact Statement indicates the assessments authorized by the bill will generate
approximately $700,351 in revenue for the first fiscal year and that revenue will increase by $84,123
the second fiscal year.
B. SECTION DIRECTORY:
Section 1: Amends ch. 2005-347, Laws of Fla., repealing the District’s authority to levy ad valorem
taxes and establishes a maximum rate for non-ad valorem assessments.
Section 2: Provides that, notwithstanding s. 191.009 or any other provision of law, the District may
adopt an initial levy of a non-ad valorem assessment without a referendum.
Section 3: Provides an effective date of upon becoming law except as otherwise expressly
provided.
II. NOTICE/REFERENDUM AND OTHER REQUIREMENTS
A. NOTICE PUBLISHED? Yes [x] No []
IF YES, WHEN? November 16, 2023.
WHERE? Navarre Press, a weekly newspaper published in Santa Rosa county.
B. REFERENDUM(S) REQUIRED? Yes [] No []
IF YES, WHEN?
C. LOCAL BILL CERTIFICATION FILED? Yes [x] No []
D. ECONOMIC IMPACT STATEMENT FILED? Yes [x] No []
III. COMMENTS
A. CONSTITUTIONAL ISSUES:
None. STORAGE NAME: h1575.LFS PAGE: 5
DATE: 1/29/2024
B. RULE-MAKING AUTHORITY:
The bill neither provides authority for nor requires rulemaking by executive branch agencies.
C. DRAFTING ISSUES OR OTHER COMMENTS:
None.
IV. AMENDMENTS/COMMITTEE SUBSTITUTE CHANGES
Not applicable.