Look closely at your tax bill and you will see that your property is taxed by a number of entities. In addition to Broward County, your property is taxed by municipalities, the Broward County School Board, hospital districts, water districts, etc. In fact, more than 80 taxing authorities exist in Broward County with the authority to impose a tax on your property. Because tax bills are sent out and collected by the County's Records, Taxes and Treasury Division, many residents assume all of their taxes go to the County. The following frequently asked questions and answers are intended to provide information about the portion of your tax bill that goes to support government services provided countywide.
What is an ad valorem tax?
Ad valorem tax is based upon the value of the property. It is commonly referred to as “property tax.”
What is a special or non-ad valorem assessment?
A special assessment is a charge levied on properties within a certain district to defray part or all of the cost of providing a certain service or improvement, such as garbage collection or fire protection. It is called a non-ad valorem assessment because it is on the property tax bill but is not based upon property value.
What is the millage rate?
The millage rate is the amount of property tax charged per $1,000 of taxable property value. For example, the County's current millage rate for county services is $5.553 per $1,000 of taxable value including voter approved millage for bond projects. For each taxable value of $100,000 a property owner would pay $555 for County services. The county-wide millage rate is the same in FY 2012 as was levied in FY 2011.
How is the millage rate determined for Broward County government services?
The Broward County Board of County Commissioners sets the millage rate for County services. These are services provided by the Broward County Commission and the Constitutional Offices, which primarily include the Sheriff's Office, Property Appraiser and Supervisor of Elections.
What services are provided by the countywide portion of my property tax bill?
Example of services include:
- Operate detention facilities and the 911 dispatcher center
- Provide paratransit transportation system
- Maintain traffic signals and roads
- Operate transit buses
- Operate Countywide library and park systems
- Operate human service programs and substance abuse facilities
Why have my property taxes increased?
Your tax bill may increase for a variety of reasons. Some of the most common reasons are:
- Loss of homestead exemption or other change in exemption status
- Increase in assessed property value due to increase in market value or due to the sale of a homestead property, or due to the "recapture" provision of the Save Our homes statute. Click here for more information on Save Our Homes.
- Increase in millage rate by one or more taxing authorities
When are taxes due?
The tax bills are mailed every year on or before November 1. These are due by March 31 the following year. If you pay your taxes early you are entitled to a discount of 4% during the month of November, 3% during December, 2% in January and 1% in February. Taxes become delinquent on April 1; if taxes are not paid a tax certificate will be sold on or before June 1.
Are there discounts for early payment?
The law provides the following schedule of discounts, which are computed for you on your tax bill:
- 4% if paid in November
- 3% if paid in December
- 2% if paid in January
- 1% if paid in February
- If paid by mail, discounts are determined by postmark date
What are the penalties for delinquent taxes?
The penalties for delinquent real estate taxes are 3% plus an advertising fee. The penalties for delinquent Personal Property are 1 ½ percent per month plus advertising cost and fees. Tax Certificates will be sold on all unpaid real estate items on or before June 1. Tax Certificates will earn a rate of interest as bid upon by an investor. Eventual loss of property could result if taxes are not paid within 2 years from the date of delinquency. Tax Warrants will be issued on all unpaid personal property taxes pursuant to Chapter 197, F.S. This notice becomes a receipt only when validated by the Revenue Collection Division and the actual transfer of funds is completed.
WHERE YOUR AD VALOREM TAX AND NON-AD VALOREM ASSESSMENT DOLLARS GO
|Broward County School Board
|Broward County Government Services:|
Broward County Commission
|Mandated Judicial Costs
|Supervisor of Elections
|Voted Debt Service
|Cities & Unincorporated Area
|Dependent Special Purpose Districts
|Independent Special Purpose Districts:|
South Florida Water Management District
North and South Broward Hospital Districts
Who do I contact for information on tax payments?
Contact Broward County's Records, Taxes & Treasury Division at 954-831-4000 for questions concerning the payment of taxes, the penalties for non-payment, the tax sale, mortgage escrow, and other questions regarding the payment of taxes.
Contact the individual taxing authority for questions concerning millage rates, taxes levied, increases or decreases from the prior year.
Contact the Property Appraiser's Office at 954-357-6830 for questions concerning assessed valuations, exemptions, legal description, and correct owner's name and address.
Visit www.broward.org/RecordsTaxesTreasury for online payment options or one of 27 local Wachovia Bank Branches for in-person payments.