Chapter 163, Florida Statues, requires all counties and municipalities to adopt a comprehensive plan. The Osceola County Comprehensive Plan identifies the principles, guidelines, standards, and strategies for the orderly and balanced future economic, social, physical, environmental, and fiscal development of the area and reflects the County's vision and community commitments which implement the plan. These principles and strategies guide future decisions in a consistent manner and contain programs and activities to ensure the Comprehensive Plan is implemented. The sections of the Comprehensive Plan are structured as Goals, Objectives, and Policies and describe how Osceola County's programs, activities, and land development regulations are implemented.
On December 20, 2007, the Osceola County board of County Commissioners adopted an updated Comprehensive Plan with a 2025 planning horizon (Ordinance 07-26). The Board of County Commissioners adopted the Comprehensive Plan Evaluation and Appraisal Report (EAR) amendments on August 16, 2010 (Ordinance 10-26).