HOUSE OF REPRESENTATIVES STAFF ANALYSIS
BILL #: HB 1373 County Constitutional Officers
SPONSOR(S): Fernandez-Barquin and others
TIED BILLS: IDEN./SIM. BILLS: SB 1490
REFERENCE ACTION ANALYST STAFF DIRECTOR or
BUDGET/POLICY CHIEF
1) Local Administration, Federal Affairs & Special 18 Y, 0 N Mwakyanjala Darden
Districts Subcommittee
2) Judiciary Committee 21 Y, 0 N Leshko Kramer
3) State Affairs Committee 19 Y, 1 N Mwakyanjala Williamson
SUMMARY ANALYSIS
The Florida Constitution requires the state to be divided into counties and recognizes two types of county
governments: those operating under a county charter and those without a charter. The Florida Constitution
also requires each county to have an elected sheriff, a tax collector, a property appraiser, a supervisor of
elections, and a clerk of the circuit court (collectively, county constitutional officers), serving a four-year term.
As of January 5, 2021, for all counties except Broward and Miami-Dade, a county charter may not abolish the
office of any county constitutional officer; transfer the duties of those officers to another officer or office; change
the length of the four-year term of office; or provide an alternative method of selection of any county
constitutional officer other than by election by the electors of the county. This provision applies to all counties
effective January 7, 2025.
Local governments may be eligible to participate in revenue sharing beyond the minimum entitlement amount if
they satisfy certain statutory requirements. Each county is required to prepare, approve, adopt, and execute a
budget for each fiscal year using a budget system established by statute.
The bill prohibits a county from creating or expanding the powers or authority of any office, special district, or
governmental unit if the purpose of such creation or expansion is to exercise any power or authority allocated
exclusively to a county constitutional officer by the Florida Constitution or general law. Under the bill, a county
commissioner who votes in favor of a proposed ordinance for such a creation or expansion of powers is guilty
of misfeasance or malfeasance in office.
The bill provides that if a county adopts such an ordinance, the State may withhold all or part of any distribution
under local government revenue sharing, which is otherwise allocable to the county, other than any distribution
exclusively for school purposes or required for existing bond debt service, during the period such ordinance is
in force. Additionally, the bill authorizes a county constitutional officer or a resident of the county to bring an
action in circuit court against a county that adopts such an ordinance. The bill authorizes a court to enter a
judgment awarding declaratory and injunctive relief, damages, costs, and reasonable attorney fees to a
prevailing county constitutional officer or resident of the county.
The bill prohibits a county from including funding within its budget for any office, special district, or
governmental unit that is exercising any power or authority allocated exclusively to a county constitutional
officer by the Florida constitution or general law.
This docum ent does not reflect the intent or official position of the bill sponsor or House of Representatives .
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DATE: 4/19/2023
FULL ANALYSIS
I. SUBSTANTIVE ANALYSIS
A. EFFECT OF PROPOSED CHANGES:
Present Situation
County Constitutional Officers
The Florida Constitution requires the Legislature to divide the state into counties. 1 Statutes divide the
state into 67 counties, establishing their boundaries by providing the exact legal description of each
county.2 The Florida Constitution recognizes two types of county governments: those operating under a
county charter and those without a charter.3 Non-charter county governments may exercise those
powers of self-government that are provided by general or special law. 4 Counties operating under a
county charter have all powers of self-government not inconsistent with general law or special law
approved by the vote of the electors.5
The electors of each county elect county constitutional officers (the sheriff, tax collector, property
appraiser, supervisor of elections, and clerk of the circuit court) to a four-year term.6 Before 2018, a
county charter could provide an alternative method of selecting county constitutional officers or abolish
those offices, as long as the duties of the office prescribed by general law were transferred to another
office.7 During the 2018 general election, voters approved Amendment 10, requiring all county
constitutional officers to be elected to a four-term year and prohibiting the transfer of those duties to
another office.8 Most counties were required to comply with this requirement by January 5, 2021, while
Broward and Miami-Dade Counties were given until January 7, 2025. 9
Local Government Revenue Sharing Eligibility
Each county and municipality must receive revenue sharing sufficient to meet its obligations as a result
of pledges, assignments, or trusts entered into which obligated funds received from revenue sources or
proceeds which by terms of the Revenue Sharing Act of 1972 are distributed out of revenue sharing
trust funds.10 In any fiscal year, a county or municipality may receive revenue sharing beyond the
minimum entitlement amount, if the county or municipality does all of the following:
Reports its finances for its most recently completed fiscal year to the Department of Financial
Services (DFS);
Makes provisions for annual post-audits of its financial accounts in accordance with law;
Levies an ad valorem tax, exclusive of taxes levied for debt service or other voter-authorized
special millages, or a mix of ad valorem tax, occupational license tax, utility tax, and remittances
from the county to produce revenue equivalent to a millage rate of 3 mills based on the taxable
values certified by the property appraiser in the latter of 1973 or the year in which the
municipality was incorporated; and
Certifies certain information relating to its law enforcement officers, firefighters, and dependent
special districts.11
1 Art. VIII, s. 1(a), Fla. Const.
2 See ch. 7, F.S.
3 Art. VIII, ss. 1(f), (g), Fla. Const.
4 Art. VIII, s. 1(f), Fla. Const.
5 Art. VIII, s. 1(g), Fla. Const.
6 Art. VIII, s. 1(d), Fla. Const.
7 Art. VIII, s. 1(d), Fla. Const. (2018).
8 See art. VIII, s. 1(d), Fla. Const.
9 Art. VIII, s. 6(g), Fla. Const.
10 S. 218.21(7), F.S. This amount is referred to as the “minimum entitlement.”
11 S. 218.23(1)(a)-(f), F.S.
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County Budget System
The finances of each county in the state are subject to a budget system established by general law. 12
Each county must prepare, approve, adopt, and execute a budget for each fiscal year. At a minimum,
the budget must show for each fund, as required by law and sound financial practices , budgeted
revenues and expenditures by organizational unit that are at least as detailed as the categories
required for the county’s annual financial report to DFS.13
Each county’s budget must:
Be prepared, summarized, and approved by the board of county commissioners;
Be balanced so that the total of the estimated receipts available from taxation and other
sources, including balances brought forward from prior fiscal years, equals the total of
appropriations for expenditures and reserves;14
Contain a reserve for contingencies that does not exceed 10 percent of the total appropriations
and for cash balances to be carried over for the purpose of paying expenses from October 1 of
the next fiscal year until the revenues for that year are expected to be available;15
Make an appropriation for outstanding indebtedness in order to provide for the payment of
vouchers that have been incurred in and charged against the budget for the current year or a
prior year, but that are expected to be unpaid at the beginning of the next fiscal year; and
Provide that any surplus arising from an excess of the estimated cash balance over the
estimated amount of unpaid obligations to be carried over in a fund at the end of the current
fiscal year may be transferred to any of the other funds of the county, and the amount so
transferred must be budgeted as a receipt to such other funds. 16
Effect of Proposed Changes
The bill creates s. 125.691, F.S., to prohibit a county from creating or expanding the powers or authority
of any office, special district, or governmental unit if the purpose of such creation or expansion is to
exercise any power or authority allocated exclusively to a county constitutional officer by the Florida
Constitution or general law. The bill provides that a county commissioner who votes in favor of a
proposed ordinance for such a creation or expansion of powers is guilty of misfeasance or malfeasance
in office.
The bill provides that if a county adopts such an ordinance, the state may withhold all or part of any
distribution under local government revenue sharing, which is otherwise allocable to the county, other
than any distribution exclusively for school purposes or required for existing bond debt service, during
the period such ordinance is in force.
The bill allows a sheriff, tax collector, property appraiser, supervisor of elections, clerk of the court, or
any resident of a county to bring an action in circuit court against a county for the adoption of such an
ordinance. The bill provides that a court may award declaratory and injunctive relief, damages, and
costs, and may award reasonable attorney fees to a prevailing party but prohibits a court from making
such an award if the county is the prevailing party.
The bill amends s. 129.01, F.S., to prohibit a county from including within its budget funding for any
office, special district, or governmental unit exercising any power or authority allocated exclusively to a
county officer by the Florida Constitution or general law.
12 See ch. 129, F.S.
13 S. 129.01(1), F.S.
14 Budgeted receipts must include 95 percent of all receipts reasonably anticipated from all sources, including taxes to be levi ed and
100 percent of the amount of the balances estimated to be brought forward at the beg inning of the fiscal year. S. 129.01 (2)(b), F.S.
15 The cash balance reserve may not exceed 20 percent of total appropriations. S. 129.01(2)(c)2., F.S.
16 S. 129.01(2), F.S.
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B. SECTION DIRECTORY:
Section 1: Creates s. 125.691, F.S., prohibiting the duplication of county constitutional office
powers or authorities; providing penalties and remedies.
Section 2: Amends s. 129.01, F.S., concerning county budget systems.
Section 3: Amends s. 129.021, F.S., conforming a cross-reference.
Section 4: Provides an effective date of July 1, 2023.
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:
None.
C. DIRECT ECONOMIC IMPACT ON PRIVATE SECTOR:
None.
D. FISCAL COMMENTS:
None.
III. COMMENTS
A. CONSTITUTIONAL ISSUES:
1. Applicability of Municipality/County Mandates Provision:
Not applicable. This bill does not appear to require counties or municipalities to spend funds or take
action requiring the expenditures of funds; reduce the authority that counties or municipalities have
to raise revenues in the aggregate; or reduce the percentage of state tax shared with counties or
municipalities.
2. Other:
None.
B. RULE-MAKING AUTHORITY:
The bill neither provides authority for nor requires rulemaking by executive branch agencies .
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C. DRAFTING ISSUES OR OTHER COMMENTS:
None.
IV. AMENDMENTS/COMMITTEE SUBSTITUTE CHANGES
None.
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DATE: 4/19/2023
Statutes affected: H 1373 Filed: 129.021
H 1373 er: 129.021