HOUSE OF REPRESENTATIVES LOCAL BILL STAFF ANALYSIS
BILL #: HB 897 Dorcas Fire District, Okaloosa County
SPONSOR(S): Maney
TIED BILLS: IDEN./SIM. BILLS:
REFERENCE ACTION ANALYST STAFF DIRECTOR or
BUDGET/POLICY CHIEF
1) Local Administration, Federal Affairs & Special 12 Y, 1 N Mwakyanjala Darden
Districts Subcommittee
2) Ways & Means Committee 22 Y, 0 N Rexford Aldridge
3) State Affairs Committee 18 Y, 0 N Mwakyanjala Williamson
SUMMARY ANALYSIS
Special districts are units 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. Special districts provide specific
municipal services in addition to, or in place of, those provided by a municipality or county.
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. A district is classified as “independent” if it does not meet that criteria or is located in
more than one county, unless the district lies entirely within the boundaries of single municipality.
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 special fire control districts are governed by both the Uniform Special District Accountability Act
and the Independent Special Fire Control District Act.
The bill converts the Dorcas Fire District from an independent special district to a dependent special district,
with a board comprised of the Okaloosa County Board of County Commissioners or its appointees. The bill
revises the non-ad valorem assessment rates provided in the district charter to reflect rates currently levied by
the district after inflation adjustments.
The Economic Impact Statement anticipates costs of $75,875 and $81,298, in the first and second fiscal years,
respectively, in order to implement the bill.
This docum ent does not reflect the intent or official position of the bill sponsor or House of Representatives .
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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 a single municipality.6
Independent Special Fire Control Districts
An independent special fire control district is a type of independent special district created by the
Legislature to provide fire suppression and related activities within the territorial jurisdiction of the
district.7 As of February 1, 2024, there were 54 active independent special fire control districts. 8
The Independent Special Fire Control District Act (ISFCDA) 9 provides standards, direction, and
procedures for the uniform operation and governance of these districts, including financing authority,
fiscally-responsible service delivery, and elections.10 The ISFDCA controls over more specific
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 Jan. 12, 2024).
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 dist ricts 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), and 388.221, F.S. (mosquito control), and 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 S. 191.003(5), F.S.
8 Dept. of Commerce, Special District Accountability Program, Official List of Special Districts, available at
https://specialdistrictreports.floridajobs.org/OfficialList/CustomList.
9 Ch. 191, F.S.
10 S. 191.002, F.S.
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provisions in any special act or general law of local application creating a fire control district’s charter,11
requires every fire control district be governed by a five-member board,12 and provides:
General powers.13
Special powers.14
Authority and procedures for the assessment and collection of ad valorem taxes.15
Authority and procedures for the imposition, levy, and collection of non-ad valorem
assessments, charges, and fees.16
Issuance of district bonds and evidence of debt.17
Fire control districts may levy ad valorem taxes on real property within the district of no more than 3.75
mills unless a greater amount was previously authorized. 18 A district also may levy non-ad valorem
assessments and adopt a schedule of reasonable fees for services performed. 19 Additionally, the
district board may impose an impact fee if authorized by law and the local general purpose government
has not adopted an impact fee for fire services that is distributed to the district for the purchase of new
facilities and equipment.20
Dorcas Fire District
The Dorcas Fire District (District) is an independent special fire control district created by local
ordinance in 1984.21 The District’s charter was codified by special act in 2005. 22 The District provides
volunteer fire and rescue support,23 and is governed by a five-member elected board of fire
commissioners (Board).24
The District has the power to levy and assess ad valorem taxes and non-ad valorem assessments.25
The District may not levy ad valorem taxes exceeding 3.75 mills. 26 The District’s charter provided an
initial amount of non-ad valorem assessments that may be levied by the District, which may be
increased by the Board each year by a rate not to exceed the average annual growth rate in Florida
personal income over the previous five years.27
The District had revenues of $260,427 and expenses of $314,017 during Fiscal Year (FY) 2019-20, the
most recent year the District reported audited financial information to the Auditor General. 28 During its
most recent FY, the District did not levy ad valorem taxes, but levied non-ad valorem assessments
subject to the following schedule:
For commercial buildings and businesses, $215.61 per unit.
For residential dwellings, $107.80.
11
S. 191.004, F.S. Provisions in other laws pertaining to dis trict boundaries or geographical sub-districts for electing members to the
governing board are excepted from this section.
12 S. 191.005(1)(a), F.S. (fire control district may continue to be governed by a three -member board if authorized by special act adopted
in or after 1997).
13
S. 191.006, F.S. (e.g. the power to sue and be sued in the name of the district, the power to contract, and the power of eminent
domain).
14 S. 191.008, F.S.
15 Ss. 191.006(14) and 191.009(1), F.S.
16 Ss. 191.006(11) and (15); 191.009(2), (3), and (4); and 191.011, F.S.
17
S. 191.012, F.S.
18 S. 191.009(1), F.S. But see art. VII, s. 9, Fla. Const. (special districts may not levy an ad valorem tax in excess of the millage
“authorized by law approved by vote of the electors.”)
19 S. 191.009(2) and (3), F.S. If the district levies a non-ad valorem assessment to fund emergency medical and transport services, the
district is prohibited from levying an ad valorem tax to fund those services.
20 S. 191.009(4), F.S.
21 Okaloosa Cnty. Fla., Ord. No. 84-39 (Dec. 18, 1984).
22
Ch. 2005-331, Laws of Fla.
23 Dorcas Fire District, Audited Financial Statements and Supplementary I nformation, Year Ended Septemb er 30, 2020, 16,
https://flauditor.gov/pages/specialdistricts_efile%20rpts/2020%20dorcas%20fire%20district.pdf (last visited Jan. 24, 2024).
24 Ch. 2005-331, s. 5(1)(a), Laws of Fla.
25 Ch. 2005-331, s. 8, Laws of Fla.
26
Ch. 2005-331, s. 8(1), Laws of Fla.
27 Ch. 2005-331, ss. 8(2) and 9(2), Laws of Fla.
28 Supra note 23 at 14.
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For vacant land, $6.44 for parcels of up to 9.5 acres, $61.46 plus $0.10 per acre for parcels
greater than 9.5 acres.29
Effect of Proposed Changes
The bill converts the District from an independent special fire control district to a dependent district of
the county, governed by the Okaloosa County Board of County Commissioners or its appointees. The
bill also makes conforming changes to the District’s charter reflecting the change in status from an
independent special fire control district to a dependent district.
The bill revises the non-ad valorem assessment rates provided in the District’s charter to reflect rates
currently levied by the District after annual inflation adjustments authorized by the charter.
The Economic Impact Statement filed with the bill anticipates costs of $75,875 and $81,298, in the first
and second FYs, respectively, related to implementation costs for the county safety department to take
over the District operations.
B. SECTION DIRECTORY:
Section 1: Amends ch. 2005-331, Laws of Fla., relating to Dorcas Fire District.
Section 2: Provides severability.
Section 3: Provides an effective date of upon becoming a law.
II. NOTICE/REFERENDUM AND OTHER REQUIREMENTS
A. NOTICE PUBLISHED? Yes [X] No []
IF YES, WHEN? November 1, 2023.
WHERE? The Northwest Florida Daily News, a newspaper of general circulation in
Okaloosa County, Florida.
B. REFERENDUM(S) REQUIRED? Yes [] No [X]
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.
B. RULE-MAKING AUTHORITY:
The bill does not provide rulemaking authority or require executive branch rulemaking.
C. DRAFTING ISSUES OR OTHER COMMENTS:
29
See Okaloosa Cnty. Property Appraiser, Property Search,
https://qpublic.schneidercorp.com/application.aspx?app=OkaloosaCountyFL&PageType=Search (last visited Jan. 24, 2024) (querying
TRIM notices of individual parcels of each type within the boundaries of the district).
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None.
IV. AMENDMENTS/COMMITTEE SUBSTITUTE CHANGES
None.
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