Division of Community Development

Special District Accountability Program

Official List of Special Districts Online

About the Official List of Special Districts Online

Welcome to the Official List of Special Districts Online - a master list of Florida's independent and dependent special districts.

By using the links on the main Official List of Special Districts Online - Directory page, you can create various customized and sortable reports that will help you find the information you are seeking. For most lists, you'll be able to create two types of reports:

  • Summary List, which includes the special district's name, the county in which it is located, and its dependent or independent status.
  • Detail List, which includes all data categories in each special district's profile.

In addition, several "quick lists" are available that summarize state totals, explain special district functions, list inactive special districts, and provide the ability to download detailed data in an Excel spreadsheet.


The Official List of Special Districts is an important component of Florida's Local Government Financial Reporting System. This system is a network of state and local agencies working together to collect and provide financial and other information about Florida's counties, municipalities, and special districts for use by members of the Legislature and other appropriate officials to accomplish the following goals:

  • Enhance citizen participation in local government;
  • Improve the financial condition of local governments;
  • Provide essential government services in an efficient and effective manner; and,
  • Improve decision-making on the part of the Legislature, state agencies, and local government officials on matters relating to local government.

The primary purpose of the list is to publish information about Florida's special districts for use by more than 685 state and local agencies (see below). These agencies must have uniform, up-to-date, and accurate information about special districts to comply with their responsibilities within the system and other requirements. For example, the Department of Financial Services uses the list to ensure that each special district annually reports its revenue, expenditure, and debt data. The Auditor General uses financial data from the Department of Financial Services, along with information from the list, to ensure that each special district meeting the audit financial threshold provides for a financial audit.

  • Auditor General, Local Government Reviews and Special Audits
  • Florida Department of Revenue
  • Florida Department of Financial Services, Bureau of Financial Reporting, Bureau of Deferred Compensation, and Bureau of Collateral Management
  • Florida Department of Management Services, Division of Retirement
  • State Board of Administration, Division of Bond Finance
  • Florida Commission on Ethics
  • Municipalities
  • Counties
  • County Property Appraisers
  • County Tax Collectors
  • County Supervisors of Elections

Other users include the following:

  • The Executive Office of the Governor, Chief Inspector General, and Office of Policy and Budget
  • Florida Legislature, including committees charged with special district oversight and other related responsibilities:
    • Joint Legislative Auditing Committee
    • Senate Committee on Community Affairs
    • House Local and Federal Affairs Committee
    • House Local Government Affairs Subcommittee
  • Citizens
  • Private sector, such as real estate agents, developers, financial institutions, and professional associations
Data Accuracy

The Special District Accountability Program is responsible for maintaining the list and special districts are responsible for timely providing complete and accurate information to the Program. Specifically:

  • Chapter 189, Florida Statutes, requires each special district to notify the program within 30 days of certain activity, such as its creation, its dissolution, its merger, and any charter amendment. In addition, each special district is required to notify the program upon making a change to its registered agent and/or registered office.
  • Rule Chapter 73C-24, Florida Administrative Code, requires each special district to annually review its profile from the list and to notify the program of needed updates and/or corrections. This annual review occurs each October during the special district fee invoicing period.
Data Categories

The detailed profile of each special district contains the following data categories:

  • Special District Name - the legal name of the special district as referenced in the district's creation document, as amended.
  • Registered Agent's Name - the individual that the special district designates to be an agent of the district upon whom any process, notice, or demand required or permitted by law to be served upon the district may be served. The registered agent must be an individual resident of Florida whose business address is identical with the registered office of the district.
  • Registered Office Address - the mailing address where the special district receives its mail. The registered office may be, but need not be, the same as the place of business of the special district.
  • Telephone - the registered agent's telephone number.
  • Fax - the registered agent's fax number.
  • Email - the registered agent's email address.
  • Website - the special district's official website address.
  • Active or Inactive - the default value in all lists is active unless "inactive" or "both" is selected in Option 3 of Create Your Own Customized Official List of Special Districts. An inactive special district is one that the program has declared inactive pursuant to section 189.062, Florida Statutes, or section 163.3756, Florida Statutes. For listings of inactive special districts, see List 7, Inactive Special Districts, on the main Official List of Special Districts Online - Directory page.
  • Status - the dependent or independent status of the special district pursuant to section 189.012, Florida Statutes - Definitions.
  • County(ies) - the county or counties in which the special district has territory.
  • Local Governing Authority - the name of the local general-purpose government(s) (municipality or county) in which the special district has territory. This field does not necessarily imply that the listed entity has authority over the special district's governing body.
  • Functions - the special purpose(s) of the special district. Note: Many special districts have similar functions but are grouped separately because of the statutory authority under which they operate and were established. The special purpose is a general description that may not apply to every special district listed. For clarification of a special district's special purpose, contact the special district. For more information about functions, see Special District Primary Functions Cross Reference List.
  • Date Created / Established - the date that the special district's creation document became effective or some other date specified in the creation document.
  • Creation Documents - a reference to the special district's creation document(s). Special districts are created by a local ordinance, a Rule of the Governor and Cabinet (Florida Administrative Code), a Special Act of the Legislature (Laws of Florida or Florida Statute), or a general law (which may be implemented by an interlocal agreement, a local resolution declaring a need for the special district, a referendum, or a circuit court decree).
  • Statutory Authority - the Florida Statute(s) governing the operation of the special district or authorizing the creation of the special district.
  • Board Selection - the method in which the special district's governing body membership is selected:
    • Governor Appoints: The Governor appoints members to the special district's governing body.
    • Local Governing Authority Appoints: All members of the special district's governing body are appointed by the governing body of a single county or a single municipality.
    • Same as Local Governing Authority: The special district's governing body membership is identical to the governing body membership of a single county or single municipality.
    • Similar to Local Governing Authority: The special district's governing body may include some but not all members of the local governing authority's governing body.
    • Appointed: The special district's governing body members are appointed by one more entities other than a single county, a single municipality, or the Governor.
    • Elected: The special district's governing body members are elected by the electors in the special district.
    • Appointed / Elected: The governing body has appointed and elected members.
    • Other: None of the above.
  • Authority to Issue Bonds - "Yes" or "No", depending on whether the special district has legal authority to issue bond debt.
  • Revenue Source - the special district's authorized revenue source(s).
  • Most Recent Update - the most recent date in which the special district's registered agent signed or provided the annual update form or notified the program about some other change.
  • Creation Method - the method used to create the special district: local ordinance, Rule of the Governor and Cabinet, Special Act of the Legislature, or General Law.