Skip navigation and go directly to page content. Please email webmaster if we can do anything to improve the accessibility of this page.

Florida Department of Community Affairs

Division of Housing and Community Development

Special District Information Program

Frequently Asked Questions About Special Districts

You may be able to find answers to your questions faster by reviewing these most frequently asked questions before contacting us directly. If you still have questions, you can contact us through the link in question 22.

  1. What is a "special district?" 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
  2. What types of entities are excluded from the definition of a special district? 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.
  3. How many special districts are in Florida? How many are in each county? How many are independent? How many are dependent? These figures - and more - can be found by visiting the following web page:
  4. Why are special districts created? 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
  5. How do special districts generate revenues? 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
  6. Who oversees special districts? 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
  7. What can be done when special districts fail to comply with certain 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 Community Affairs to file a petition in Leon County circuit court to compel compliance. For more information, keep reading and see:
  8. How can I get a copy of a special district's charter or budget or other official records? 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:
  9. I am a citizen having problems with a special district. What can I do? Since special districts are units of local government - not state or local programs overseen by another level of government - the state has no authority to direct them take any particular actions regarding the citizens they serve. If you are having a problem with a district, the best approach might be to consider how you would handle a similar problem with your city or county government. Depending on the circumstances, citizens often have success by doing one or more of the following:
    • Attend the special district's regular meetings and discuss the issue with the governing board members
    • Discuss the issue with the special district's registered agent or manager
    • Put the complaint in writing and request a written response from the special district's governing board
    • Contact the special district's auditing firm to find out if it is aware of the situation
    • Contact local and state citizen groups, such as tax watchdog groups
    • Initiate grass-roots efforts. Instead of bringing only problems and complaints to a district board, organize with your neighbors who share similar concerns, research the issue, and arrive at several alternative solutions or compromises to present to the board for consideration. If applicable, include suggestions on how to finance the proposed solution or compromise.
    • Seek the advice of a private attorney
    • Gain a better understanding of the issue. Since special districts have explicit authority - not implied authority - ask the special district to show you the specific laws and policies that grant it authority
    • Seek changes by running for a seat on the special district's governing board
    • Ask the city or county in which the special district is located, or the entity that created the special district, to conduct an oversight review of the district, as authorized by Section 189.428, Florida Statutes - Special districts; oversight review process. This review must determine the need for the special district's continued existence, its future role and focus, and whether improvements in how the special district functions or delivers services are warranted. This review must serve as the basis for any change to the district's charter or dissolution or merger of the district.
    • In some cases, you may be able to file a formal complaint. For example, if the issue concerns a possible violation of Florida's ethics laws, contact the Commission on Ethics for more information. If the issue concerns a violation of Florida's Government-in-the-Sunshine laws, contact your local state attorney's office.
    • Contact your state representative and suggest ways to improve the laws that govern special districts
  10. How are special districts created? 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.
  11. How are special districts dissolved? 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.
  12. What is a "dependent" special district? 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
  13. What is an independent special district? 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.
  14. Why are special districts classified as either "dependent" or "independent"? 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 (keep reading for more information about dependent special districts with the authority to levy ad valorem taxes).
  15. If a special district has the authority to levy ad valorem taxes, must its millage rate be added to the rate set by the county or municipality? 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.
  16. What is the purpose of the Special District Information Program? 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 Special District Information Program - Introduction.
  17. Why does Chapter 189, Florida Statutes, require all special districts to register with and provide updates to the Special District Information Program? 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.
  18. How do special districts register with the Special District Information Program? 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 additional 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.
  19. What if a special district did not register with the Special District Information Program within 30 days? Better late than never. Please register right away.
  20. Why are special districts required to pay a $175.00 annual fee to the Department of Community Affairs? 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 the Fee Assessment Form 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 Fee Assessment Form (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.
  21. What is a registered agent and registered office? 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. The district may change its registered office and/or registered agent at any time. Be sure to notify the Special District Information Program within 30 days of this change.
  22. Help - my question was not covered here! How can I get an answer?