County Budget Basics

Here are answers to some of the most common questions about Broward County's budget.

Q. How much is Broward County's current budget?

It is approximately $3.7 billion. Of that amount, $2.5 billion is used for the operating budget (to annually support ongoing services and programs), $800 million for the capital budget (money put aside for construction and infrastructure projects and land acquisitions) and $400 million for debt service (money used to repay voter-approved bond issues).

Q. Is the budget funded entirely with property taxes?

No. There are a variety of funding sources. The General Fund ($1.3 billion) is supported with property taxes and other revenues to fund programs that are not self-supporting such as libraries, parks and the Constitutional Officers. It is important to note that more than 51 percent of the revenue in the General Fund goes to the independently-elected Constitutional Officers (Sheriff, Elections Supervisor, Property Appraiser). The Enterprise Fund ($1.2 billion) consists of programs that are self-supporting without general revenue subsidies, such as the airport, port, resource recovery facilities and water and wastewater facilities. The Other Funds ($1.2 billion) portion of the budget consists of self-supported agencies with dedicated taxes or fees, such as the Tourist Development Fund or the County Transportation Trust Fund.

Q. What percentage of the General Fund budget is composed of property taxes?

About 61 percent. The rest comes from fees and charges (10 percent); transfers and fund balance (11 percent); sales tax and state revenue sharing (6 percent); and about 12 percent comes from Sheriff's office contracts with municipalities.

Q. Exactly what is the millage rate?

The millage rate is the property tax rate set by the Commission. It is based on “mills.” One mill is equal to $1 per $1,000 of taxable property value. Broward County's current countywide millage rate is 6.0661 mills. To calculate a property tax rate, multiply the taxable value of the property by the millage rate and divide by 1,000.

Q. What is the budget process?

January/February
	County Commission meets to discuss the upcoming year's fiscal policy
February
	Budget instructions are sent to each Department
	Agencies submit proposals for capital projects to the Office of Management and Budget
March
	Budgets are due back to Office of Management and Budget from Departments
	Analysis of budgets
April
	Departments meet with county administration to discuss upcoming budget
May
	Elected officials submit budgets
	Office of Management and Budget develops a recommended capital program
June
	County Administrator finalizes budget recommendations
	County Administrator reviews and finalizes capital program recommendations from Office of Management and Budget
July
	Recommended Budget and Capital Program are delivered to County Commission
August
	County Commission budget and capital program workshops are held
	Property Appraiser sends out TRIM notices
September
	Two public hearings are held
	Operating Budget, Capital Budget, and Five-year Capital Program are adopted
October
	Fiscal year begins
November/December
	Preliminary forecasts for upcoming fiscal year are prepared
Ongoing
	Amendments to budget are made at weekly County Commission meetings as needed

Q. Where can I find a copy of the budget?

The proposed budget and Capital Program for the upcoming fiscal year is available for viewing online beginning in August of each year. The adopted budget and Capital Program is available for viewing online beginning in November of each year. Visit www.broward.org/budget

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