Welcome to the Special District Accountability Program - Florida's centralized source of information about the 1,700-plus special districts in the state. To help you find what you are seeking, special district related resources and information are organized as follows:

  1. Locating Information About Florida's Individual Special Districts and Statewide Data
    1. Official List of Special Districts Online - Directory
  2. Information About Special Districts and their General Operating Procedures
    1. An Overview of Florida's Special Districts (August 2018) - A PowerPoint presentation about special districts.
    2. Florida Special District Handbook Online - Handbook Topics - See also Subject Index. This online handbook covers many special district issues in detail and provides direct links to other resources. Popular sections include:
      1. The Special District Accountability Program
      2. Introduction to Special Districts:
        • Special Districts Defined
        • How Special Districts are Created and Dissolved
        • The Difference Between "Dependent" and "Independent" Special Districts
        • Examples of Special Districts
      3. Newly Created Special District Responsibilities - includes how to file with the Special District Accountability Program for the first time
      4. Special District Website Requirements - Develop and Maintain an Official Website
      5. Registered Agent Defined and How to Change a Registered Agent and/or a Registered Office
      6. Reporting Requirements By Due Date
      7. The Public Facilities Report - includes the schedule to determine when the public facilities report and updates to that report are due to the local general-purpose governments in which the special district is located:
  3. Special District Accountability
    1. Special District Accountability and Oversight - Includes information regarding what may happen when special districts fail to comply with certain statutory reporting requirements.
    2. Special District Noncompliance Status Reports - Provides reports from other state agencies listing special districts that did not comply with certain statutory reporting requirements.
    3. Common Issues Regarding Special Districts - Provides resources that have been useful to people who have had questions or concerns regarding a special district. 
  4. The Required Special District Annual State Fee (for special districts only)
    1. The Florida Special District Handbook Online - Collecting a Fee to Fund the Program - The Annual Special District State Fee
    2. Pay Your Special District Annual State Fee Online
  5. Additional Information
    1. Special District Resources and Contacts (Specialized Topics) - Includes:
      • Contact telephone numbers and other information about specialized topics (financial reporting, ethics, Government-in-the-Sunshine, financial emergencies, etc.)
      • Finding special district charters / creation documents online
    2. Special District Accountability Program Contact
      • See "Contacts" box (upper right corner of page)
      • Mailing Address:
        • Florida Department of Economic Opportunity
        • Division of Community Development
        • Special District Accountability Program
        • 107 E Madison Street, MSC-160
        • Tallahassee, FL 32399-6508


  • Jack Gaskins Jr.

    (850) 717-8430

Required Annual State Fee for All Special Districts

Pay Your Special District Annual State Fee Online

Presentation About Special Districts

An Overview of Florida's Special Districts (August 2018) Covers special district basics, transparency, accountability, oversight and enforcement.

Legal References

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