Frequently Asked Questions

In many ways, special districts are quite similar to municipalities and counties. In fact, they are more alike than they are different. They all have governing boards with policy-making powers. They all provide essential public services. They all operate within a defined geographical area. So, what's the difference? The primary difference is their purpose. Municipalities and counties provide general governmental services and have broad powers. Special districts, on the other hand, provide specialized governmental services and have very specific, limited powers. That is why they are often referred to as units of local special-purpose government. A special district has the following characteristics:

• It has a governing board with policy-making powers
• It operates within a limited geographical area
• It is created by general law, a special act of the Florida Legislature, a local ordinance, or a rule of the Governor and Cabinet

The following are not special districts:

• General-purpose governments (municipalities and counties)
• School districts
• Community colleges
• Municipal Service Taxing or Benefit Units
• Seminole and Miccosukee Tribe Special Improvement Districts
• Boards providing electrical services that are political subdivisions of a municipality or part of a municipality
• Entities with governing boards that do not have policy-making powers, such as advisory boards.

These figures - and more - can be found in the Official List of Special Districts Online:

• Official List of Special Districts Online - Directory - Totals Lists

Special districts are created because:

• They can be governed by a board of appointed or elected members who have the expertise to focus on the specific community needs and issues the special district is addressing.
• They provide for a specialized governmental agency with funding, employment, and missions separate from general governmental services, allowing municipalities and counties to focus more on general government issues.
• They provide highly specialized governmental services - often in response to citizen demand - that a municipality or county is unable or unwilling to provide.
• They often generate their own revenue to pay for projected growth without requiring other taxpayers - who don't benefit from the special district's services - to pay; only those who benefit from the special district's services actually pay.
• They ensure accountability of public resources, since special districts are held to the same high standards as municipalities and counties.
• They protect property values by assuring property owners that their roads, water and sewer lines, and other essential facilities and services will continue to be maintained.
• They provide more opportunities for citizens to get involved in government at the community level since it's possible for them to serve on the district's governing board and it's more convenient for citizens to attend governing board meetings, which are usually held near their homes.
• They save money for their citizens by selling tax-exempt bonds (to finance infrastructure), purchasing essential goods and services tax-free, and participating in state programs and initiatives, such as state-term contracting.
• They maintain the financial integrity of the special district by limiting its liability to civil lawsuits and providing state assistance in the event of a financial emergency.
• They recruit qualified employees by offering governmental employment benefits and incentives, such as possible participation in the Florida Retirement System and housing assistance programs.

Common revenue sources include the following:

• Ad valorem Assessments
• Non-ad valorem assessments
• User fees
• Tax Increment Financing
• Federal government
• Grants
• Municipalities and counties
• Tolls

The primary entity responsible for overseeing a special district is not the state or a county or city, it is the special district's own governing board. Each governing board member is responsible for ensuring that the district complies with all applicable laws and conducts district business as authorized by its charter. Since special districts are separate units of local government - not state or local programs overseen by another level of government - no single state agency or person has the authority to completely oversee special districts. One of the main purposes of the Uniform Special District Accountability Act of 1989, also known as Chapter 189, Florida Statutes - Special Districts: General Provisions, is to ensure that special districts are accountable to state and local governments and the public. This Act requires special districts to comply with many of the same high standards as those of cities and counties. Examples of these standards include:

• Sending an annual financial report to the state disclosing the district's revenues, expenditures, and long-term debt
• Sending an annual financial audit, performed by an independent Certified Public Accountant, to the state for review (most but not all special districts)
• Sending information to the state concerning advance notice of bond sales and new bond issues
• Certifying to the state compliance with Truth-in-Millage requirements (if establishing a property tax)
• Complying with ethics laws, including financial disclosures by governing board members and certain employees
• Conducting district business within the Government-in-the-Sunshine laws, including specific public meeting requirements

Depending on the issue, state and local agencies - as well as citizens - can take action. For example, citizens can file ethics complaints with the Commission on Ethics; counties and cities and the Florida Legislature can conduct an oversight review of the district; the Governor may remove elected or appointed officials under certain circumstances, and the state attorney for the area can investigate and prosecute district officials who violate Government-in-the-Sunshine laws. The Joint Legislative Auditing Committee can send state auditors to a district if a financial audit warrants such action. In addition, this committee may take action against entities that fail to file an Annual Financial Report and/or an Annual Financial Audit Report (if required) with the state. When counties and municipalities fail to comply, the committee may direct the Department of Financial Services and the Department of Revenue to withhold certain revenue from them. When special districts fail to comply, the committee may direct the Department of Economic Opportunity to file a petition in Leon County circuit court to compel compliance. For more information, keep reading and see:

• Local Government Financial Reporting for Counties, Municipalities, and Special Districts (Legislative Auditing Committee's web site)

Simply make a public records request to the special district. To find the contact information for the special district, visit the following web page (be sure to select the "detailed" option to get the name, address, and telephone number). Additionally, you may be able to find some information online:

Contact Information (to request the information directly from the special district):

• Create a Detailed or Summary List of Special Districts by Selecting From an Alphabetized List of Special Districts
• Annual Financial Audit Reports filed with the Auditor General:
  • Florida Auditor General - Special Districts
• Annual Financial Reports and other financial data (revenues, expenditures, debt, non-compliant districts, etc.):
  • Department of Financial Services, Local Government Application - Reports
• Bond Finance Information:
  • Municipal Securities Rulemaking Board - Electronic Municipal Market Access
  • Disclosure USA - Find a Filing
• Special District Board Member Names and Others (search by organization):
  • Commission on Ethics - Search for Financial Disclosure Filers
• Charter/Creation documents for special districts created by local ordinance:
  • Municode.com
• Charter/Creation documents for special districts created by Special Act of the Florida Legislature:
  • Department of State - Laws of Florida
• Creation documents for special districts created by Rule of the Governor and Cabinet:
  • Department of State - Florida Administrative Weekly and Florida Administrative Code
• Various laws under which special districts operate:
  • The 2011 Florida Statutes
  • Search the Florida Statutes
• Other Official Records
  • Search Statewide Official Records (MyFloridaCounty.com)

Municipalities and counties may pass ordinances to create special districts within their boundaries. Usually, these special districts are dependent. However, there are exceptions, such as independent community development districts with less than 1,000 acres and certain special districts created by more than one municipality or county through interlocal agreement. The Florida Legislature, by special act, creates independent special districts and multi-county special districts, although some exceptions apply. Additionally, the Governor and Cabinet may create special districts such as community development districts larger than 1,000 acres.

Special districts are usually dissolved through the same method by which they were created. For example, a special district created by a local ordinance would need to be dissolved by a local ordinance.

A dependent special district has at least one of the following characteristics:

• Its governing board is the same as the one for a single county or a single municipality
• Its governing board members are appointed by the governing board of a single county or a single municipality
• During unexpired terms, its governing board members are subject to removal at will by the governing board of a single county or a single municipality
• Its budget requires approval through an affirmative vote of the governing board of a single county or a single municipality
• Its budget can be vetoed by the governing board of a single county or a single municipality

An independent special district does not have any dependent characteristics. A special district that includes more than one county is independent unless it lies wholly within the boundaries of a single municipality.

The classification as either dependent or independent exists primarily for state and local financial reporting purposes. For example, certain dependent special districts may have their financial reports and audits included with those of their local governing authority. Independent special districts must report separately from municipalities and counties. Additionally, a special district's classification may affect local millage caps.

Not if the special district is independent. However, if the special district is dependent, its ad valorem millage must be added to the millage of the county or municipality that created it. The combined total of their millage rates must not exceed the millage cap set for the county or municipality. This is an important consideration in creating a dependent special district authorized to levy ad valorem taxes.

The Special District Information Program is a vital component of Florida's Local Government Financial Reporting System. The program serves many customers by coordinating intergovernmental activities, promoting accountability, and providing technical assistance as it relates to Florida's special districts. Read more about the program in the Florida Special District Handbook Online (Special District Information Program - Introduction).

Each special district must register with and provide updates to the Special District Information Program, which is responsible for disseminating special district information, classifying their status, and providing special district information to state and local agencies. Florida's Local Government Financial Reporting System requires the state to collect timely, accurate, uniform, and cost-effective financial and other information regarding local governments. For this system to produce accurate data, state and local agencies must be aware of the existence of all special districts. Special districts, counties, municipalities, and state agencies, including the Special District Information Program, have vitally important roles and responsibilities in this system. Members of the Legislature and other appropriate officials rely on the information this system produces to enhance citizen participation in local government, improve the financial condition of local governments, provide essential government services efficiently and effectively, and improve decision making by the Legislature, state agencies, and local government officials on matters relating to local government. Additionally, state and local agencies use contact information from the program's Official List of Special Districts Online to communicate with special districts.

Within 30 days after the date the special district is created, the special district must provide the following to the Special District Information Program (address in page footer - for fax and email, see Contact Information):

• The special district's executed creation document
• A map of the special district clearly showing the following, if applicable:
  • Municipal boundaries crossing the special district's boundaries
  • County lines, if the special district is in more than one county
• The registered agent's name, address, telephone and fax numbers, and email address. Note: The designation of a registered agent and office may not occur until the first meeting of the special district's governing board. Therefore, this information must be filed with the Special District Information Program as soon as it is known or, at the latest, within 30 days after the special district's first governing board meeting.

Better late than never. Please register right away.

The purpose of the fee is to pay the costs for the department to administer the Uniform Special District Accountability Act of 1989 through the Special District Information Program. This Act requires the department to establish a fee schedule for this purpose. All special districts must follow this fee schedule, which is set up to correspond with the fiscal year that most special districts must use (October 1 through September 30). The Special District Information Program sends an invoice to all special districts during the first quarter of the fiscal year. Each special district must comply with its specific fee requirement by the due date on the invoice (approximately 60 days after the invoice date) to avoid late fees. Certain special districts with annual revenues of less than $3,000 can apply for a zero fee.

A registered agent is an agent of the district who may legally be served with any process, notice, or demand that is required or permitted by law to be served upon the district. A registered agent must be an individual resident of Florida whose business address is identical to the registered office of the district. The registered office may be, but does not need to be, the same as the place of business of the special district. Common types of registered agents include the special district's attorney, the chair of its governing board, a county administrator or a city manager. A special district may change its registered office and/or registered agent anytime by filing such changes with the local governing authority in which the special district is located and with the Department of Economic Opportunity, Special District Information Program via fax, mail, or email (see contact information). The Program does not provide a form for registered agent/office changes other than the Special District Fee Invoice and Update Form, which we mail to all special districts each October.

Visit our Additional Special District Information and Resources page and contact the appropriate specialist who has expertise in your area of interest (for example, ad valorem taxes, bond financing, financial issues, ethics, public records, Government-in-the-Sunshine, etc.).

Visit the Florida Special District Handbook Online, which covers many special district issues in detail and provides direct links to other sources, including the Florida Statutes:

• Table of Contents
• Subject Index 

Call or email us directly - see contact information.