About Children’s Services Councils
Creating a CSC: A Smart Way to Invest in Children
Florida has a unique law that helps local communities organize and fund programs for children and their families. The law allows creation of countywide special taxing districts for children’s services. These districts, known as children’s services councils (CSC), operate in 11 Florida counties. In 2006, property taxpayers in CSC counties invested nearly $400 million in prevention and early intervention programs for young children.
CSCs are the nation’s only taxing districts with revenues earmarked specifically for serving young children and their families.
An estimated 64 percent of Florida’s children are fortunate to live in a county with a CSC. These communities are investing in prevention and early intervention programs for children -- programs proven to promote healthy births, improve school readiness, and achieve early school success.
An Important Decision: Dependent or Independent?
Communities interested in forming a CSC need to understand an important distinction. A CSC may be established as an independent special taxing district or a dependent special district. The independent special district requires voter approval. The dependent special district may be created by vote of the county commission.
An independent CSC (independent from county government) is authorized to levy up to one-half mill (equals 50 cents for every $1,000) of property tax, which is specifically directed to the CSC and earmarked entirely for services to children and families. A very important benefit of this property tax levy is that it is voter-approved, reflecting the community’s commitment to its children. Member seats of an independent CSC governing board are prescribed in statute. The governing board is not under the authority of the county commission. Eight of Florida’s 67 counties have approved an independent CSC taxing district.
Three counties have created a dependent CSC special district. These CSCs perform essentially the same functions as independent CSCs, but their funding comes out of the county’s property tax revenues, which is limited to 10 mills for all county services. The governing board of the dependent CSC district is appointed by, and operates under, the authority of the county commission.
How to?
Creating a CSC does not happen overnight. Success depends on a number of critical factors. Important steps must be taken, such as documenting local needs and building community support. For communities that want to establish and independent CSC, there is the task of getting a referendum on the ballot and winning voter approval. For a dependent CSC, the community must convince the Board of County Commissioners to create one. The formula for success depends on the needs and desire of the community.
Communities that have established a CSC saw the value in the investment. When seeking to create a new CSC, it is essential to demonstrate that investments of taxpayer dollars will yield measurable returns. Those returns come in the shape of improving the lives of children and their families, as well as improving the community as a whole. Early investments in children also translate into greater savings down the road. Crime rates decline. Reliance on more costly, state-funded programs and services is reduced. More children get the healthcare they need.
