Florida 2025 2025 Regular Session

Florida House Bill H4043 Analysis / Analysis

Filed 03/25/2025

                    STORAGE NAME: h4043b.WMC 
DATE: 3/25/2025 
 	1 
      
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 #: CS/HB 4043 
TITLE: Osceola County 
SPONSOR(S): Booth 
COMPANION BILL: None 
LINKED BILLS: None 
RELATED BILLS: None 
Committee References 
 Intergovernmental Affairs 
16 Y, 0 N, As CS 

Ways & Means 
 

State Affairs 
 
 
SUMMARY 
 
Effect of the Bill: 
The bill creates the Waterlin Stewardship District, an independent special district in Osceola County to install, 
operate, and maintain community infrastructure, and provides a charter for the district. 
 
Fiscal or Economic Impact: 
The Economic Impact Statement submitted with the bill projects the District will spend $100,000 each year in 
first and second fiscal years after creation to implement the provisions of the bill.  
 
  
JUMP TO SUMMARY 	ANALYSIS RELEVANT INFORMATION BILL HISTORY 
 
ANALYSIS 
EFFECT OF THE BILL: 
The bill creates the Waterlin Stewardship District (District), an independent special district in Osceola County, and 
provides a charter for the District. The District’s purpose is to install, operate, and maintain community 
infrastructure in Osceola County.  
 
Short Title 
The bill provides that the act may be cited as the “Waterlin Stewardship District Act.” (Section 1) 
 
Legislative Findings, Legislative Intent and Policy  
The bill provides legislative findings and intent, providing that the District will facilitate a comprehensive 
community development approach that integrates regional transportation, land use, and urban design elements to 
provide for a mix of housing, employment, and economic development opportunities. (Section 2) 
 
The bill states that a community development district (CDD) would not serve the public interest due to the size of 
the proposed District, that the creation of multiple CDDs would result in inefficient and duplicative layers of local 
special-purpose government, and a separate independent special district is better able to integrate the 
management of state resources and allow for coordinated stewardship of natural resources. (Section 2) 
 
The bill states that the District does not have the power to engage in comprehensive planning, zoning, or 
development permitting and that the creation of the District is not inconsistent with the Osceola County 
Comprehensive Plan and that the no debt or obligation of the District is a burden on Osceola County. (Section 2) 
 
The bill requires the District to receive approval by resolution or official statement from the Osceola County Board 
of County Commissioners before requesting any amendment to its charter, in a similar manner as is required for 
the creation of a special district. If a proposed amendment to the charter concerns the District’s ability delivery of 
potable and non-potable water and wastewater services within Osceola County, the district must obtain a 
resolution approving the amendment from the Tohopekaliga Water Authority. (Section 2) 
  JUMP TO SUMMARY 	ANALYSIS RELEVANT INFORMATION BILL HISTORY 
 	2 
Charter Requirements, Creation, Establishment, Jurisdiction, and Charter 
The bill provides a list of sections of the bill that fulfill the requirements for the creation of a special district. 
(Section 3) 
 
The bill states the District is a “public body corporate and politic,” an independent special district, and any 
additional power granted to a CDD under ch. 190, F.S., after January 1, 2025, also constitutes a power of the District 
to the extent such changes are not inconsistent with the provisions of the bill. The bill provides that the District 
may exercise its power within the boundaries of the District, or extraterritorially within Osceola County with the 
consent of the County, as evidenced by an interlocal agreement, development order, or other land development 
regulation. (Section 3) 
 
The bill provides that any exercise of power concerning water, reclaimed water, or sewer systems with the 
boundaries of the boundaries or the service area of the Tohopekaliga Water Authority shall only be done upon 
execution of an interlocal or similar agreement between the District and the authority in the same manner as an 
agreement with an investor-owned utility regulation by the Public Service Commission. 
 
District Boundaries 
The bill provides the legal description of the boundaries of the District, describing an area of approximately 5,961 
acres. (Section 4) 
 
Membership, Powers, and Duties of the Board of Supervisors 
The bill provides for a five-member board (Board), with each member serving a four-year term. Members of the 
Board must be both Florida residents and United States citizens. (Section 5) 
 
A meeting of the landowners of the District must be held within 90 days after the effective date of the act. Notice of 
the meeting must be provided once a week for two consecutive weeks in a newspaper of general circulation in the 
area of the District. The landowners present at the meeting must elect a chair from among attendees to conduct the 
meeting. The chair may nominate candidates and make motions if that person is a landowner or holds the proxy of 
a landowner. The landowners present constitute a quorum, even if they represent less than 50 percent of the total 
acreage of the District, and such landowners may elect members of the governing board. The three candidates for 
the Board receiving the first, second, and third highest number of votes are elected to terms expiring November 28, 
2028, while the two candidates receiving the fourth and fifth highest number of votes are elected to terms expiring 
November 24, 2026. (Section 5) 
 
Each landowner is entitled to one vote for each acre owned. Any fractional acre is treated as one acre for the 
purposes of the landowner vote. Landowners who are unable to attend may cast their votes by proxy. Subsequent 
landowners’ elections must be announced at a public meeting at least 90 days before the landowners meeting and 
noticed in the same manner as the initial landowners meeting. Subsequent elections to the Board occur on the first 
Tuesday after the first Monday of November every two years. (Section 5) 
 
The bill provides for a transition of the Board from being elected by landowners to the qualified electors residing in 
the District on the following schedule: 
 
Number of Qualified 
Electors 
Number of Board Members 
Elected by Landowners 
Number of Board Members 
Elected by Qualified Electors 
0-6,434 	5 	0 
6,435-12,879 	4 	1 
12,870-19,304 	3 	2 
19,305-25,469 	2 	3 
25,470-29,999 	1 	4 
30,000 or more 	0 	5 
 
The bill provides that in the event the District contains less than 45,000 qualified electors, but the District contains 
at least 25,000 residential units, all five board members shall be elected by the qualified electors of the District. 
(Section 5)  JUMP TO SUMMARY 	ANALYSIS RELEVANT INFORMATION BILL HISTORY 
 	3 
 
The transition to a Board seat elected by the qualified electors of the District does not require an election to occur 
prior to the expiration of the existing Board member’s term. (Section 5) 
 
On or before June 1 of each election year, the Board must determine the number of qualified electors in the District 
as of April 15 of that year. The Board must consult the records of the Osceola County Supervisor of Elections, 
Property Appraiser, and Tax Collector when making this determination. (Section 5) 
 
Members of the Board elected by qualified electors are selected at-large in non-partisan elections and must be 
qualified electors of the District. (Section 5) 
 
The bill provides that the Governor may remove a Board member for malfeasance, misfeasance, dishonesty, 
incompetency, or failure to perform the duties imposed upon him or her by the act. In the event of a vacancy, the 
remaining members of the Board may appointment someone to serve the remainder of the unexpired term, unless 
the vacancy was created by the Governor removing the Board member, in which case the Governor makes an 
appointment to fill the vacancy. (Section 5) 
 
The Board is required to elect a chair and a secretary, as well as other officers the Board deems necessary. The 
secretary does not have to be a member of the Board. (Section 5) 
 
The Board must keep a record of its proceedings containing all meeting, resolutions, bonds, and any corporate acts. 
The record book and other District records must be open to inspection by the public as required by ch. 119, F.S. 
(Section 5) 
 
Board members may not receive compensation for their services, but are entitled to travel and per diem expenses 
as provided in s. 112.061, F.S. In addition, Board members must meet ethics and conflict of interest provisions 
under general law for local public officials. (Section 5) 
 
The bill prohibits the District from levying ad valorem taxes until all members of the Board are elected by and are 
qualified electors of the District. (Section 5) 
 
General Duties of the Board 
District Manager and Treasurer 
The Board is required to employ a district manager to oversee any improvements or facilities constructed by the 
District. The bill specifies that employing a Board member, district manager, or other employee of a landowner as 
the district manager for the District does not constitute a conflict of interest under ch. 112, F.S. The district 
manager is permitted to hire additional employees as necessary and authorized by the Board. (Section 6) 
 
The Board is also required to hire a treasurer, who must be a resident of the state. The treasurer manages the 
finances of the District and may be granted other powers as the Board finds appropriate. The Board sets the 
compensation of the treasurer and may require the treasurer to post a surety bond. The bill requires the financial 
records of the Board be audited by an independent certified public accountant at least once a year. The Board, in 
conjunction with the treasurer, must select a qualified public depository for the funds of the District. (Section 6) 
 
Budget and Reporting 
The district manager is required to prepare a proposed budget on or before July 15
 of each year for consideration 
by the Board. The budget must contain all expenditures of the District and estimates of projected revenues. The 
Board may make amendments to the proposed budget before approval. The Board is required to provide adequate 
notice of the budget hearing. The Board must adopt a final budget before October 1, the beginning of its fiscal year, 
and the Board must submit a copy of its budget to the Osceola County Board of County Commissioners for 
informational purposes at least 60 days prior to its adoption. (Section 6) 
 
The District must provide full disclosure of its public financing and maintenance of improvements to real property 
to all existing and prospective residents of the District. The District must provide each developer of a residential  JUMP TO SUMMARY 	ANALYSIS RELEVANT INFORMATION BILL HISTORY 
 	4 
development within the District with sufficient copies of the information to provide to each prospective purchaser. 
The District must also file the disclosure documents in the property records of the county. (Section 6) 
 
General Powers 
The bill grants the District the following general powers to: 
 Conduct business on behalf of the District, including suing or being sued, adopting a seal, and acquiring and 
disposing of property; 
 Apply for Florida Retirement System coverage for its employees; 
 Contract for professional services; 
 Conduct financial transactions for District purposes; 
 Adopt and enforce rules; 
 Maintain an office; 
 Hold, control, purchase, or dispose of public easements; 
 Lease as lessor or lessee any type of project the District is authorized to undertake; 
 Borrow money and issue bonds as authorized in the act and to levy taxes and assessments; 
 Charge user fees as necessary to conduct District activities; 
 Exercise eminent domain within the boundaries of the District, or outside of the boundaries of the District 
if the exercise is approved by the general-purpose local government; 
 Cooperate with other government entities; 
 Assess and impose ad valorem taxes, if the levy of ad valorem taxes has been approved by the electors of 
the district voting a referendum held at a general election; 
 Levy and impose maintenance taxes, if authorized by general law; 
 Levy and impose special assessments; 
 Exercise special powers; and 
 Exercise powers necessary and proper for fulfilling the special and limited purpose of the District as 
authorized by this act. (Section 6) 
 
Special Powers 
The bill also grants the District special powers to implement its lawful and special purpose and to provide the 
following systems and infrastructure for those special and limited purposes: 
 Water management and control for the lands within the District and to connect some or any of such 
facilities with roads and bridges; 
 Water supply, sewer, wastewater, and reclaimed water management, reclamation, and reuse; 
 Bridges, culverts, wildlife corridors, or road crossings that may be needed across any drain, ditch, canal, 
floodway, holding basin, or other body of water; 
 District roads equal to or exceeding specifications of the county in which the roads are located, and street 
lighting; 
 Buses, trolleys, rail access, mass transit facilities, transit shelters, ridesharing facilities and services, parking 
improvements, and related signage; 
 Investigation and remediation costs associated with the cleanup of actual or perceived environmental 
contamination within the District; 
 Observation, mitigation, wetland creation, and wildlife habitat areas; 
 Parks and facilities for indoor and outdoor recreational, cultural, and educational uses; 
 School buildings and related structures, which may be leased, sold, or donated to the school district; 
 Security, including contracting with the appropriate local general-purpose government agencies for an 
increased level of services; 
 Control and elimination of mosquitoes and other arthropods of public health importance; 
 Enter into impact fee, mobility fee, or other similar credit agreements with Osceola County, other 
governmental bodies, or a landowner developer and to see or assign such credits on terms the District 
deems appropriate; 
 Buildings and structures for District offices, maintenance facilities, meeting facilities, town centers, or other 
authorized projects; 
 Governmental departments of the Board, which must be established and created at noticed meetings; 
 Sustainable or green infrastructure improvements, facilities, and services;  JUMP TO SUMMARY 	ANALYSIS RELEVANT INFORMATION BILL HISTORY 
 	5 
 Any facilities or improvements that may otherwise be provided by a county or municipality, including, but 
not limited to, libraries, annexes, substations, and other buildings to house public officials, staff, and 
employees; 
 Waste collection and disposal; 
 Construction and operation of communications systems and related infrastructure; 
 Health care facilities, including the ability to enter public-private partnerships and agreements as 
necessary to accomplish this task; and 
 Any other project within or without the boundaries of the District when the project is subject to an 
agreement between the District and the Osceola County Board of County Commissioners or with any other 
applicable public or private entity, and is not inconsistent with effective local comprehensive plans or the 
general or special powers contained in the bill. (Section 6) 
 
The bill also grants the District the power to enter into interlocal agreements with any public or private entity for 
the provision of an institution or institutions of higher education and to enter public-private partnerships and 
agreement as may necessary to effectuate the purposes of the act. (Section 6) 
 
The bill provides that the District will not initiate any service during a fiscal year in which the same service is 
provided by Osceola County and funded by either special assessment or by a municipal service taxing unit that 
includes all or any portion of the District. If the District intends to provide a service in the following fiscal year, it 
must provide the county notice no later than April 1 of the fiscal year. Following the provision of the notice, the 
District and Osceola County must enter into an interlocal agreement providing for a service transition that is 
revenue-neutral for Osceola County prior to initiation of any such service by the District. (Section 6) 
 
Financing and Bonds 
The bill authorized the Board to issue bond anticipation notes that will bear interest not to exceed the maximum 
rate allowed by law and that will mature no later than five years from issuance. The Board may also obtain loans 
and issue negotiable notes, warrants, or other evidence of debt, payable at such times and bearing such interest as 
the Board determines, but not to exceed the maximum rate allowed by general law and to be sold or discounted at 
such price or prices not less than 95 percent of par value. Bonds may be sold in blocks or installment at different 
times, at public or private sale after advertisement, at not less than 90 percent of the par value, together with 
accrued interest. The Board also has the authority to issue refunding bonds, revenue bonds, and general obligation 
bonds. (Section 6) 
 
The bill authorizes the Board to levy ad valorem taxes on all taxable property in the District, but only after the 
Board is elected by and consists of qualified electors of the District and the levy has been approved at a referendum 
as required by Art. VII, s. 9 of the Florida Constitution. This referendum must occur at a general election. This levy 
may not exceed 3 mills. (Section 6) 
 
The Board annually must determine, order, and levy the annual installment of the total benefit special assessments 
for bonds issued and related expenses to finance assessable improvements. These assessments are collected 
annually in the same manner as county taxes. The Board may determine a formula for the determination of an 
amount, which when paid by a taxpayer with respect to any tax parcel, constitutes a prepayment of all future 
annual installments of the benefit special assessment. (Section 6) 
 
The Board is authorized to levy a non-ad valorem maintenance tax, if such tax is ever authorized by general law, to 
maintain and preserve physical facilities and services in the District and to defray current expenses. Upon the 
completion of the facilities and services, the District would be able to levy annually a non-ad valorem and non-
millage tax upon each tract or parcel of land within the District, based on the net assessment of benefits accruing 
from the original construction of the improvements. This tax would be paid and enforceable in the same manner as 
county ad valorem taxes. (Section 6) 
 
The Board may levy a maintenance special assessment to preserve the facilities and projects of the District. The 
amount of the assessment is determined by the Board upon a report of the District’s engineer and assessed by the 
Board upon the land within the District benefited by the maintenance, or apportioned between the benefited lands  JUMP TO SUMMARY 	ANALYSIS RELEVANT INFORMATION BILL HISTORY 
 	6 
in proportion to the benefits received by each tract of land.  The assessment is a lien on the assessed property until 
paid and enforceable in the same manner as county taxes. (Section 6) 
 
The District may establish and collect rates, fees, rentals, or other charges, referred to as “revenues,” for the system 
and facilities furnished by the District such as recreational facilities; water management and control facilities; and 
water, sewer, and reuse systems. The District must hold a public hearing concerning the proposed rates, fees, 
rentals, or other charges, which may not apply to District leases, prior to adoption under the administrative 
rulemaking authority of the District. (Section 6) 
 
Any rates, fees, rentals, charges, or delinquent penalties not paid within 60 days, will be in default and the unpaid 
balance together with reasonable attorney fees and costs may be recovered by the District in a civil action. In the 
event fees, rentals, or other charges for water and sewer, or either of them, are not paid when due, the District may, 
under rules and regulations of the Board, discontinue and shut off both water and sewer services until such fees, 
rentals, or other charges, including interest, penalties, and charges for the shutting off and restoration of service 
are fully paid. (Section 6) 
 
Enforcement of Taxes and Assessments 
The collection and enforcement of all taxes levied by the District operates in the same manner as county taxes, and 
the provisions of general law relating to the sale of lands for unpaid and delinquent county taxes pertain to the 
collection of such taxes. Benefit special assessments, maintenance special assessments, and special assessments 
are non-ad valorem assessments. (Section 6) 
 
Any property of a governmental entity subject to a ground lease as described in s. 190.003(13), F.S., is not subject 
to lien or encumbrance on the underlying fee interest for a levy of ad valorem taxes or non-ad valorem 
assessments under this bill. (Section 6) 
 
Competitive Bidding and Public Notice Regarding District Purchases 
Any contract for goods, supplies, or materials that exceeds $195,000
1 is subject to competitive bidding through a 
notice of bids published once in a newspaper of general circulation in Osceola County. In addition, if the Board 
seeks to construct or improve a public building, structure, or other public works, it must comply with the bidding 
procedures in s. 255.20, F.S., and any other applicable general law. The Board must accept the bid of the lowest 
responsive and responsible bidder unless all bids have been rejected. The provisions of the Consultants 
Competitive Negotiation Act apply to contracts for engineering, architecture, landscape architecture, or registered 
surveying and mapping services. (Section 6) 
 
Contracts for maintenance services that exceed $195,000 are subject to competitive bidding. Any contracts for 
other services are not subject to competitive bidding unless the District adopts a rule, policy, or procedure to apply 
competitive bidding procedures to those contracts. The Board may require bidders to supply a bond. (Section 6) 
 
Waiver of Sovereign Immunity 
Any suits against the District for damages arising out of tort are subject to sovereign immunity limitations.  
(Section 6) 
 
Termination, Contraction, or Expansion of the District 
The bill requires the Board to obtain a resolution or official statement of support from the Osceola County Board of 
County Commissioners and the Tohopekaliga Water Authority before asking the Legislature to expand or contract 
the District. The bill states the District exists until dissolved by the Legislature or declared inactive by the 
Department of Commerce. (Section 6) 
 
Notice to Purchasers of Property 
After creation of the District, each contract for initial sale of a residential unit within the District must include a 
disclosure statement informing the purchaser of the existence of the District and that the purchaser will be liable 
for taxes, assessments, and fees imposed by the District. (Section 6) 
                                                            
1
 See s. 287.017(1)(d), F.S. (creating purchasing categories for procurement of personal property and services).  JUMP TO SUMMARY 	ANALYSIS RELEVANT INFORMATION BILL HISTORY 
 	7 
 
Public Access 
Any facility, service, works, improvement, project, or other infrastructure owned by the District, or funded by 
federal tax-exempt bonding issued by the District, is public. The District may establish rules regulating the use of 
the property and imposing reasonable charges or fees for such use. (Section 6) 
 
Merger with Community Development Districts 
The bill provides that the District may merge with one or more CDDs situated wholly within its boundaries. Any 
CDD within the boundaries of the District may initiate the merger process by filing a written request for merger 
with the District and Osceola County. (Section 6) 
 
The District, with Board approval, may enter into a merger agreement with the CDD to provide for the allocation 
and retirement of debt, transition of the CDD board, and the transfer of all financial obligations and operating and 
maintenance responsibilities to the District. The bill provides that execution of the merger agreement between the 
District and the CDD constitutes consent by the landowners within each district. (Section 6) 
 
The District and each CDD requesting merger are required to hold a public hearing within their respective 
boundaries to provide information and take public comment. The hearing must be held within 45 days after the 
execution of the merger agreement and must be noticed in a newspaper of general circulation in Osceola County at 
least 14 days before the hearing. At the conclusion of the hearing, the respective districts are required to adopt a 
resolution approving or disapproving the merger. If the merger is approved, the resolutions and merger agreement 
must be filed with Osceola County. Upon receipt of the resolutions and merger agreement, Osceola County must 
adopt an ordinance dissolving each CDD. (Section 6) 
 
Construction 
The bill provides that its intended purpose is developing and promoting the public good and welfare of Osceola 
County, the territory included in the district, and the service area authorized to be served by the Tohopekaliga 
Water Authority, and the citizens, inhabitants, ratepayers, and taxpayers residing therein, and therefore should be 
liberally construed to effect the purposes of the bill as consistent with, cumulative, and supplemental to the powers 
of the county and the Tohopekaliga Water Authority. (Section 7) 
 
Severability 
The bill provides for severability in the event that any of its provision are held invalid. (Section 8) 
 
Effective Date 
The bill provides an effective date of upon becoming a law, except that provisions authorizing the levy of ad 
valorem taxes take effect only upon approval by a majority vote of qualified electors in a referendum to be held at a 
general election after such time when all members of the board are elected by and are qualified electors of the 
District. (Section 9) 
 
RULEMAKING:  
The bill authorizes the District adopt rules and orders pursuant to the provisions of ch. 120, F.S. prescribing the 
powers, duties, and functions of the officers of the district, the conduct of the business of the district, the 
maintenance of records, and the form of certificates evidencing tax liens and all other documents and records of 
the district. This language mirrors rulemaking authority given to CDDs under s. 190.011(5), F.S. 
 
Lawmaking is a legislative power; however, the Legislature may delegate a portion of such power to executive 
branch agencies to create rules that have the force of law. To exercise this delegated power, an agency must 
have a grant of rulemaking authority and a law to implement. 
 
FISCAL OR ECONOMIC IMPACT:  
 
LOCAL GOVERNMENT:  
The Economic Impact Statement submitted with the bill projects the District will spend $100,000 each year in  JUMP TO SUMMARY 	ANALYSIS RELEVANT INFORMATION BILL HISTORY 
 	8 
first and second fiscal years after creation to implement the provisions of the bill. 
 
 
RELEVANT INFORMATION 
SUBJECT OVERVIEW: 
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.
2 Special districts are created by general law, special act, local ordinance, or rule of 
the Governor and Cabinet.
3 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.
4 Special districts are funded through the 
imposition of ad valorem taxes, fees, or charges on the users of those services as authorized by law.
5 
 
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.
6 
 
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.
7 
 
Special districts are governed generally by the Uniform Special District Accountability Act (USDAA).
8 The USDAA 
centralizes provisions governing special districts and applies to the formation,
9 governance,
10 administration,
11 
supervision,
12 merger,
13 and dissolution
14 of special districts, unless otherwise expressly provided in law.
15 The 
USDAA requires notice and publication of tentative budgets and final budgets.
16 Certain budget amendments are 
allowed up to 60 days following the end of the fiscal year.
17 
 
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 
                                                            
2
 See Halifax Hospital Medical Center v. State of Fla., et al., 278 So. 3d 545, 547 (Fla. 2019). 
3
 See ss. 189.02(1), 189.031(3), and. 190.005(1), F.S. See generally s. 189.012(6), F.S. 
4
 Intergovernmental Affairs Subcommittee, Local Government Formation Manual, p. 56 (last visited Mar. 7, 2025). 
5
 The method of financing a district must be stated in its charter. Ss. 189.02(4)(g) and 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. 1(6), 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), and 388.221, F.S. (mosquito control), See also ch. 2004-397, s. 3(27), Laws of 
Fla. (South Broward Hospital District). 
6
 S. 189.012(2), F.S. 
7
 S. 189.012(3), F.S. 
8
 S. 189.01, F.S., but see ch. 190, F.S. (community development districts), ch. 191, F.S. (independent special fire control 
districts), ch. 298, F.S. (water control districts), ch. 388, F.S. (mosquito control districts), and ch. 582, F.S. (soil and water 
conservation districts). 
9
 See ss. 189.02 (creation of dependent special districts) and 189.031, F.S. (creation of independent special districts). 
10
 See s. 189.0311, F.S. (charter requirements for independent special districts). 
11
 See s. 189.019, F.S. (requiring codification of charters incorporating all special acts for the district). 
12
 See s. 189.0651, F.S. (oversight for special districts created by special act of the Legislature). 
13
 Ss. 189.071 and 189.074, F.S. 
14
 Ss. 189.071 and 189.072, F.S. 
15
 See, e.g., s. 190.004, F.S. (Ch. 190, F.S. as “sole authorization” for creation of community development districts). 
16
 S. 189.016(4), F.S. 
17
 S. 189.016(6), F.S.  JUMP TO SUMMARY 	ANALYSIS RELEVANT INFORMATION BILL HISTORY 
 	9 
funding from a variety of sources while prohibiting others. For example, ad valorem tax authority is not mandatory 
for a special district.
18 
 
Formation and Charter of an Independent Special District 
With the exception of community development districts (CDDs),
19 the charter for any new independent special 
district must include the minimum elements required by ch. 189, F.S.
20 Special laws or general laws of local 
application relating to any special district may not: 
 Create a special district with a district charter that does not conform to certain minimum requirements;
21 
 Exempt district elections from the requirements of s. 189.04, F.S.;
22 
 Exempt a district from the requirements for bond referenda in s. 189.042, F.S.;
23 
 Exempt a district from certain requirements relating to
24 issuing bonds if no referendum is required,
25 
requiring special district reports on public facilities,
26 notice and reports of special district public 
meetings,
27 or required reports, budgets, and audits;
28 or 
 Create a district for which a statement documenting specific required matters is not submitted to the 
Legislature. The statement must include: 
o The purpose of the proposed district; 
o The authority of the proposed district; 
o An explanation of why the district is the best alternative; and 
o A resolution or official statement from the local general-government jurisdiction where the 
proposed district will be located stating the proposed district is consistent with approved local 
government plans and the local government does not object to creation of the district.
29 
 
The charter of a newly created district must state whether it is dependent or independent.
30 The charters of 
independent special districts must address and include the: 
 Purpose of the district; 
 Powers and duties of the district concerning ad valorem taxation, debt issuance, budget preparation and 
approval, liens, the use of tax deeds and tax certificates for non-ad valorem assessments, and contractual 
agreements; 
 Method by which the district is established and for amending the district’s charter; 
 Membership, organization, maximum compensation, and administrative duties of the district’s governing 
body; 
 Applicable financial disclosure, noticing, and reporting requirements; 
 Procedures and requirements for issuing bonds, if a district has authority to issue bonds; 
 Procedures for conducting required elections and referenda, as well as the qualifications for electors; 
 Methods of financing the district; 
 Maximum millage rate the district may levy, if the district is authorized to levy ad valorem taxes; 
 Methods used by the district for collecting non-ad valorem assessments, fees, or service charges; 
 Planning requirements for the district; and 
 Geographic boundaries of the district.
31  
 
                                                            
18
 See, e.g., ch. 2006-354, Laws of Fla. (Argyle Fire District may impose special assessments, but has no ad valorem tax 
authority). 
19
 s. 189.0311, F.S. See s. 190.004, F.S. (providing that ch. 190, F.S., governs the functions and powers of independent CDDs). 
20
 S. 189.031(1), (3), F.S. 
21
 S. 189.031(2)(a), F.S.  
22
 S. 189.031(2)(b), F.S.  
23
 S. 189.031(2)(c), F.S.  
24
 S. 189.031(2)(d), F.S.  
25
 S. 189.051, F.S. 
26
 S. 189.08, F.S. 
27
 S. 189.015, F.S. 
28
 S. 189.016, F.S. 
29
 S. 189.031(2)(e), F.S.  
30
 S. 189.031(5), F.S.  
31
 S. 189.031(3), F.S.   JUMP TO SUMMARY 	ANALYSIS RELEVANT INFORMATION BILL HISTORY 
 	10 
Community Development Districts  
Community development districts (CDDs) are a type of independent special district intended to provide 
urban community services in a cost-effective manner by managing and financing the delivery of basic 
services and capital infrastructure to developing communities without overburdening other governments 
and their taxpayers.
32 
 
A CDD must act within the constraints of applicable comprehensive plans, ordinances, and regulations of the local 
general purpose government.
33 CDDs have certain general powers, including the authority to assess and impose ad 
valorem taxes upon lands in the CDD, sue and be sued, participate in the state retirement system, contract for 
services, borrow money, accept gifts, adopt rules and orders pursuant to the Administrative Procedure Act,
34 
maintain an office, lease property, issue bonds, raise money by user charges or fees, and levy and enforce special 
assessments.
35 
 
CDDs may also exercise additional special powers to provide, construct, and maintain public improvements and 
facilities, such as systems for water management, water supply, sewer, and wastewater management, as well as 
roads, bridges, culverts, street lights, buses, trolleys, transit shelters, ridesharing facilities and services, parking 
improvements, signage, environmental contamination, conservation areas, mitigation areas, and wildlife habitat.
36 
With the consent of the applicable local general-purpose government with jurisdiction over the affected area, a 
CDD may plan, establish, acquire, construct or reconstruct, enlarge or extend, equip, operate, and maintain 
additional systems and facilities for parks and recreational areas, fire prevention and control, school buildings and 
related structures, security, control and elimination of mosquitoes and other arthropods of public health 
importance, and waste collection and disposal.
37 
 
The method for establishing a CDD depends upon its size. CDDs of more than 2,500 acres are established by 
petitioning the Florida Land and Water Adjudicatory Commission (FLWAC)
38 to adopt an administrative rule 
creating the district, while CDDs of less than 2,500 acres are established by ordinance of the general-purpose local 
government having jurisdiction over the area in which the CDD is to be located.
39 
 
Each CDD is governed by a five-member board elected by the landowners of the district on a one-acre, one-vote 
basis.
40 Board members serve four-year terms, except some initial board members serve a two-year term for the 
purpose of creating staggered terms.
41 After the sixth year (for districts of up to 5,000 acres) or the tenth year (for 
districts exceeding 5,000 acres or for a compact, urban, mixed-use district) following the CDD’s creation, each 
member of the board is subject to election by the electors of the district at the conclusion of their term.
42 However, 
this transition does not occur if the district has fewer than 250 (for districts of up to 5,000 acres) or 500 (for 
districts exceeding 5,000 acres or for a compact, urban, mixed-use district) qualified electors. 
 
                                                            
32
 S. 190.002(1)(a), F.S. 
33
 S. 190.004(3), F.S. 
34
 Ch. 120, F.S. 
35
 S. 190.011, F.S. 
36
 S. 190.012(1), F.S. The rule or ordinance establishing the CDD may restrict the special powers authorized in this subsection. 
S. 190.005(1)(f) and (2)(d), F.S. 
37
 S. 190.012(2), F.S. 
38
 Created by s. 380.07, F.S., the FLWAC is comprised of the Administration Commission, which in turn is created by s. 14.202, 
F.S., and is composed of the Governor and Cabinet. This distinction affects the requirements for an affirmative vote by the 
FLWAC. Unless otherwise provided in law, the statutory voting requirements for the Administration Commission apply and 
affirmation by the FLWAC requires approval by the Governor and at least two Cabinet members. 
39
 S. 190.005, F.S. 
40
 S. 190.006(2), F.S. 
41
 S. 190.006(1), F.S. 
42
 S. 190.006(3)(a)2.a., F.S. A “compact, urban, mixed-use district” is a district located within a municipality and within a CRA, 
that consists of a maximum of 75 acres, and has development entitlements of at least 400,000 square feet of retail 
development and 500 residential units. S. 190.003(7), F.S.  JUMP TO SUMMARY 	ANALYSIS RELEVANT INFORMATION BILL HISTORY 
 	11 
CDD board members may receive compensation of up to $200 per board meeting, subject to an annual limitation of 
$4,800, unless a higher amount is approved by the electors of the district in a referendum.
43 Board members may 
also receive travel and per diem expenses. 
 
Local Bill Forms 
The Florida Constitution prohibits the passage of any special act unless a notice of intention to seek enactment of 
the bill has been published as provided by general law or the act is conditioned to take effect only upon approval 
by referendum vote of the electors in the area affected.
44 A legal advertisement of the proposed bill must be placed 
in a newspaper of general circulation or published on a publicly accessible website
45 at least 30 days prior to the 
introduction of the local bill in the House or Senate.
46 The bill was noticed in the Orlando Sentinel on January 12, 
2025. 
 
The House local bill policy requires a completed and signed Local Bill Certification Form and Economic Impact 
Statement Form be filed with the Clerk of the House at the time the local bill is filed or as soon thereafter as 
possible.
47 Under the policy, a committee or subcommittee may not consider a local bill unless these forms have 
been filed. The following forms have been submitted for the bill: 
 Local Bill Certification Form 
 Economic Impact Statement Form 
 
 
 
 
BILL HISTORY 
COMMITTEE REFERENCE ACTION DATE 
STAFF 
DIRECTOR/ 
POLICY CHIEF 
ANALYSIS 
PREPARED BY 
Intergovernmental Affairs 
Subcommittee 
16 Y, 0 N, As CS 3/19/2025 Darden Darden 
THE CHANGES ADOPTED BY THE 
COMMITTEE: 
Requires any referendum for the district to levy ad valorem taxes be held at a 
general election. 
Ways & Means Committee   Aldridge Hallaian 
State Affairs Committee     
 
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THIS BILL ANALYSIS HAS BEEN UPDATED TO INCORPORATE ALL OF THE CHANGES DESCRIBED ABOVE. 
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43
 S. 190.006(8), F.S. 
44
 Art. III, s. 10, Fla. Const. 
45
 S. 50.0311(2), F.S. 
46
 S. 11.02, F.S. If there is no newspaper circulated throughout or published in the county and no publicly accessible website 
has been designated, notice must be posted for at least 30 days in at least three public places in the county, one of which must 
be at the courthouse. 
47
 Intergovernmental Affairs Subcommittee, Local Bill Policies and Procedures Manual, p. 11 (last visited Mar. 7, 2025).