Apollo Beach CDD Recall Committees Face New Financial Reporting Rules Effective July 1, 2026

Apollo Beach residents involved in Community Development Districts (CDDs) should be aware of new state provisions for recalls that became effective July 1, 2026. These changes impact how recall committees operate and their financial reporting obligations.

The new provisions, outlined in Section 190.0071, Florida Statutes, bring CDD recall committees and the board members facing recall under the purview of Section 106, Florida Statutes. This means the Division of Elections now considers CDD recall committees as political committees, subjecting them to specific filing and financial reporting requirements.

Any CDD recall committee must file political committee forms and financial reports with their county's Supervisor of Elections. Required forms include DS-DE 5 (Statement of Organization for Political Committee), DS-DE 6 (Appointment of Campaign Treasurer and Designation of Campaign Depository for Political Committees), and DS-DE 41 (Registered Agent Statement of Appointment).

These forms must be submitted either by mail or in person to the Supervisor of Elections Office. Email submissions are not accepted. Residents can call (813) 367-8835 or email [email protected] to schedule an appointment for submission.

Campaign treasurers for these political committees must file regular reports detailing all contributions received and expenditures made. These financial reports are due on the 10th day following the end of each calendar quarter. If the 10th day falls on a Saturday, Sunday, or legal holiday, the report is due on the next business day. Quarterly reports must include all financial activity from the calendar quarter not previously reported.

These new regulations aim to ensure transparency and accountability in CDD recall processes, aligning them with existing political committee guidelines.