STORAGE NAME: h0307e.SAC
DATE: 4/17/2025
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FLORIDA HOUSE OF REPRESENTATIVES
BILL ANALYSIS
This bill analysis was prepared by nonpartisan committee staff and does not constitute an official statement of legislative intent.
BILL #: HB 307
TITLE: Bonuses for Employees of Property Appraisers
SPONSOR(S): Mayfield, Miller
COMPANION BILL: SB 674 (Wright)
LINKED BILLS: None
RELATED BILLS: None
Committee References
Intergovernmental Affairs
14 Y, 0 N
Ways & Means
16 Y, 0 N
State Affairs
21 Y, 0 N
SUMMARY
Effect of the Bill:
The bill allows county property appraisers to provide hiring or retention bonuses to employees.
Fiscal or Economic Impact:
The bill may have an indeterminate negative fiscal impact on local governments that choose to provide hiring or
retention bonuses.
JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
ANALYSIS
EFFECT OF THE BILL:
The bill allows county property appraisers to pay hiring or retention bonuses to employees, providing the
expenditure is approved by the Department of Revenue in the county property appraiser’s budget. (Section 1)
The bill provides an effective date of July 1, 2025. (Section 2)
FISCAL OR ECONOMIC IMPACT:
LOCAL GOVERNMENT:
The bill may have an indeterminate negative fiscal impact on local governments that choose to provide hiring or
retention bonuses for employees of property appraisers.
RELEVANT INFORMATION
SUBJECT OVERVIEW:
Public 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,
1 but allows for county tax collectors to pay hiring or retention bonuses to
employees, providing the expenditure is approved by the Department of Revenue (DOR) in the tax collector’s
budget.
2 Numerous Florida Attorney General opinions have been issued interpreting the general prohibition on
bonuses, including one that found providing a bonus to existing employees for services 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.
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1
See s. 215.425(1), F.S. (prohibiting extra compensation and providing a list of exceptions).
2
S. 445.09, F.S.
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Op. Att’y Gen. Fla. 91-51 (1991). JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
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Property Appraiser Budgets
Section 195.087, F.S., provides for the budget process of property appraisers and tax collectors. Each property
appraiser must submit its tentative budget for the upcoming fiscal year to DOR by June 1. The budget must be
submitted to DOR in a manner prescribed by the department. DOR may amend or make changes to the budget
request to ensure it is appropriately sized. DOR must provide notice of any changes to the property appraiser and
the respective board of county commissioners by July 15. The property appraiser and board of county
commissioners may submit additional information concerning the budget to DOR until August 15, at which point
DOR makes its final budget amendments or changes. Once DOR makes its final budget amendments, the budget is
considered final and must be funded by the county commission pursuant to s. 192.091, F.S. The property appraiser
or chair of the board of county commissioners may appeal DOR’s determination to the Administration
Commission.
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RECENT LEGISLATION:
YEAR BILL # HOUSE SPONSOR(S) SENATE SPONSOR OTHER INFORMATION
2024 SB 958 Truenow Martin Passed and became law.
BILL HISTORY
COMMITTEE REFERENCE ACTION DATE
STAFF
DIRECTOR/
POLICY CHIEF
ANALYSIS
PREPARED BY
Intergovernmental Affairs
Subcommittee
14 Y, 0 N 3/26/2025 Darden Jones
Ways & Means Committee 16 Y, 0 N 4/8/2025 Aldridge Hallaian
State Affairs Committee 21 Y, 0 N 4/17/2025 Williamson Jones
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S. 195.087(2), F.S.