Don’t blame tax collector; she doesn’t set the rates
Q. Does the tax collector raise taxes?
A. Despite the name, the Office of the Tax Collector does not raise or set tax rates. In Florida, the tax collector is a constitutionally created office that was established in 1885. The Florida Constitution requires that every county elect a sheriff, a tax collector, a property appraiser, a supervisor of elections, and a clerk of the circuit court for terms of four years. The Florida Constitution also expressly prohibits the abolition of any of these offices.
At the most basic level, the tax collector simply collects taxes and fees that are set (levied) by state and local governments. As Florida does not have an individual state income tax, the tax collector is responsible for the largest tax many people in the state pay, which are ad valorem (real estate) taxes. The tax collector will also collect tangible personal property taxes and other taxes and fees set by the various levels of government, including those by special taxing authorities and state agencies.
Separating the collection of taxes from the levying of taxes is part of our concept of separation of powers. By dividing the taxing powers, the state makes the independent tax collector a check on state, county and municipal taxing authorities. In theory, the tax collector is not dependent on the governor or local governments, and therefore can act independently from their influence. More simply, Floridians endorsed the idea that it is a good thing to have outside eyes overseeing the collection of our money.
Of course, they are involved in financial matters at the state and local level. Tax collectors are an important source of information and advice to the state on drafting and implementing new laws. They have an expertise on understanding how new laws and policies will affect Floridians and the likely implications of the changes in tax laws on revenue.
Despite the somewhat restrictive name, tax collectors have quite a few duties and provide a number of services, which can vary from county to county. Tax collectors are where Floridians will go for a variety of state and local services. Since they are in every county, it is often the most convenient location to deal with state requirements or state agencies. Tax collectors are an important support system for the Department of Environmental Protection, the Florida Game and Fresh Water Commission, and of course, the Department of Highway Safety and Motor Vehicles.
I suspect that most people visiting their local tax collector's office are not there to pay their local taxes. I, along with many other Floridians, was recently visiting my local tax collector's office for a motor vehicle issue. Many others are there for a hunting or fishing license, or even a concealed weapons permit. It's generally a good idea to make an appointment and make sure the location you are visiting can provide the service you need.
Kevin Wagner is a noted constitutional scholar and political science professor at Florida Atlantic University. The answers provided do not necessarily represent the views of the university. If you have a question about how American government and politics work, email him at kwagne15@fau.edu.