Frequently Asked Questions

1. Budget and Budget Process
Learn more about the different sections of the budget, including the operating budget and capital program, as well as how and when budget-related decisions are made.

2. Your TRIM Notice, Tax Bill, Property Taxes, and Special Assessments
Find out about the different sections of your tax bill, what to do if you think your taxes or assessment is too high, and what to do if your tax payment is late.

3. Voter Approved Debt
Get the facts on bonds approved by voters and an explanation of Broward County’s debt service budget.

4. Glossary
Look up the definitions of budget and tax-related terms.

5. Other Taxing Authorities
Find contact information on all municipalities and other taxing authorities in Broward County.

1.Budget and Budget Process

What is the budget process?

January/February:
	County Commission meets to discuss the upcoming year’s fiscal policy
March:
	Budget instructions are sent to each Department
	Agencies submit proposals for capital projects to the Office of Management and Budget
April:
	Budgets are due back to Office of Management and Budget from Departments
	Analysis of budgets completed by Budget Analysts
	Office of Management and Budget reviews and prioritizes capital requests
May:
	Elected officials submit budgets
	Departments meet with county administration to discuss funding levels
	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

 

Where can I find a copy of the budget?

• The proposed budget and Capital Program for the upcoming fiscal year is available for viewing on-line beginning in August of each year - http://www.broward.org/budget/welcome.htm
• The adopted and Capital Program budget is available for viewing on-line beginning in November of each year- Click Here

When and where are the public budget hearings?

State law requires that two public hearings be held to discuss the budget prior to adoption. These hearings occur every September. The first public hearing is advertised on the Notice of Proposed Property Taxes Notice (TRIM Notice).

September 11, 2007 5:01 p.m.	September 25, 2007 5:01 p.m.
Broward County Governmental Center 115 S. Andrews Avenue, Room 422 Fort Lauderdale, FL 33301

2. Your TRIM Notice, Tax Bill, Property Taxes, and Special Assessments

What is an ad valorem tax? Taxes based on the value of property 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 street lighting, garbage collection, or fire/rescue. 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-wide services is $7.0230 per $1,000 of taxable value. A property with a taxable value of $100,000 would pay $702.30 for county-wide services.

What is a TRIM notice? TRIM is an acronym for the Truth In Millage Law, passed in 1980 by the Florida state legislature. It was designed to keep the public informed about the taxes as proposed by local taxing authorities. The TRIM notice is the Notice of Proposed Property Taxes required by this law. All property owners should receive a TRIM notice each August.

How do I calculate my property tax? The taxes due on a property are calculated by multiplying the taxable value of the property by the millage rate. For example, the property taxes on a home with a homestead exemption of $25,000 and a total tax rate, from all taxing authorities, of 20 mills can be calculated in this manner:

1) Determine the taxable value of the property:
assessed value of home:$100,000
homestead exemption:$ -25,000
taxable value: $75,000

2) Divide the taxable value by 1,000 and multiply by the millage rate:
(75,000/1,000) X 20 = $1500

When do I receive my tax bill and when is payment due? Tax bills are mailed by November 1, and payment is due on or before March 31 of the following calendar year. Discounts are available for early payment. For more information on making property tax payments, please call the Revenue Collection Division at 954-765-4697 or click here .

My taxes are delinquent. Who should I contact? The Revenue Collection Division is responsible for collecting tax payments which become delinquent after April 1 of each year. Please call Revenue Collection at 954-765-4697 or click here.

Where can I obtain a copy of the millage rates? Click here to view the most recent County millage comparison chart. Click here for links to other taxing authorities.

How are my tax dollars spent? Review the Current Fiscal Year Budget-in-Brief.

What is the rolled-back rate? The rolled-back rate is the millage rate, based upon updated property value assessments, that would provide the same amount of revenue as the previous year’s millage rate. New construction is excluded from this calculation.

What are the fire rescue/unincorporated garbage collection special assessments based upon? Non-ad valorem assessments are levied based on characteristics including, but not limited to, type of building, lot size, building size or number of residential units.

Where can I obtain information on the County’s special assessment rates? Review the Current Fiscal Year Budget-in-Brief.

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 (i.e. increase in market value)
* increase in millage rate by one or more taxing authority
Column 2 on your TRIM notice contains the amounts you paid last year for each component of your property tax. Comparing this amount to the proposed amount for the upcoming year should help you to locate an item that may have increased.

Why is the assessed value of my home different from its market value? The assessed value of your home is based upon the market value of the entire property. However, there is a state limit on the amount a residential property assessment can increase each year if the property owner has a homestead exemption. For more information on how your assessed value is determined, click here to visit the Property Appraiser’s web page.

I think my property’s assessment is higher than it should be. Who should I call?
Property owners should first contact the Property Appraiser’s Office. Property owners may decide to file a petition with the Value Adjustment Board to have the assessment adjusted. These petitions must be received by the VAB before the deadline in mid- September, 25 days after the TRIM notices are mailed by the Property Appraiser’s Office.

How can I apply for a homestead exemption? You can apply for a homestead exemption at any of the Property Appraiser’s offices. In certain circumstances, you must apply at the Government Center in downtown Fort Lauderdale. There is no fee to apply for the homestead exemption. As long as ownership does not change and you continue to use this residence as your primary residence, the exemption will remain in effect. Click here for detailed information on applying for the homestead exemption.

3. Voter Approved Debt (Bonds)

What is voter approved debt, or bonds? Bonds are “loans” that a government takes out to pay for the acquisition and construction of public facilities and infrastructure. Bonds are financed by funds from private investors who “purchase” a portion of a bond issue in exchange for interest and principal that the government pays to the investors for the term of the bonds. A government issuing bonds for a new public facility, like a library, is much like an individual taking out a mortgage to pay for a new home. Bonds are often used to finance long-term capital projects. General obligation bonds are repaid with property tax revenue. Local governments may only issue general obligation bonds with voter approval.

What debt does Broward County have?
Please click here to view the Debt Service Budget

4. Glossary

Appropriation: legal authorization given by the County Commission to make expenditures and incur obligations using county funds.

Assessed Value: the valuation of real property established by the Property Appraiser as basis for levying taxes.

Bond: a special type of “loan” that provides funding for capital projects. Local governments are prohibited from borrowing funds to cover standard operating expenses.

Capital: refers to assets with a life of at least five years, such as equipment, buildings, and infrastructure.

Capital budget: first year of the capital program which includes capital project appropriations and the revenues required to support the project.

Capital program: all capital expenditures planned for the next five years. The program specifies both proposed projects and the resources estimated to be available to fund projected expenditures.

Core budget: provides funding for ongoing expenditures (personnel, equipment, etc.) related to services previously authorized by the County Commission.

Debt service: payments of principal and interest on outstanding bonds.

Debt service fund: used to track the accumulation of resources for the payment of principal and interest related to long-term debt.

Enterprise fund: fund established to account for government operations that are financed and operated like a private business. This fund helps ensure that the full cost of providing a service is paid for by the charges and fees related to it, as these funds generally do not receive property tax support. County enterprise funds include Port Everglades, Water and Wastewater, Solid Waste, and Aviation.

Fiscal year: the twelve-month financial period in which funds are appropriated and accounted for by the County, which begins October 1 and ends September 30 of the following year. A fiscal year is identified by the year in which it ends.

Fund: monies set aside and accounted for separately in order to ensure that the monies are spent for a specific purpose.

Fund balance: the balance remaining after accounting for all liabilities and revenue incurred during that year, plus the previous year’s fund balance. It is calculated at the end of each fiscal year.

General fund: the main fund of the budget which contains revenue used to provide services of general benefit to taxpayers, such as libraries, parks and the Sheriff’s Office.

Homestead exemption: deduction from the total taxable assessed value of an owner-occupied property. Please visit the Property Appraiser’s web site for more information.

Internal service fund: a fund established to account for goods and/or services provided by one department or agency within the government to another department or agency. For example, Fleet Management maintains all of the County-owned vehicles, and any general fund agencies requiring the use of vehicles, like Parks, may “purchase” the use of these vehicles.

Operating budget: a one year financial plan including revenues and appropriation for on-going services excluding capital projects and debt service expenses.

Performance measure: a means used for evaluating programs, for improving decision-making, and for communicating program accomplishments.

Personal services: items of expenditures in the operating budget for salaries and wages, including fringe benefit costs such as FICA, retirement and the cafeteria benefits program.

Property Tax base: total value of land and property upon which a taxing authority can levy taxes. The tax base is often different from the total property value in any area because some types of property, like schools and government facilities, are exempted from property taxes.

Reserves: funds set aside for future or unanticipated expenditures.

Revenue: the taxes, fees, charges, special assessments, grants and other funds collected and received by the county in order to support the services provided.

Rolled back millage rate: the tax rate that will generate the same tax dollars as in the prior fiscal year; based on the new tax roll excluding new construction.

Special assessment: a fee charged to a specific group of properties to defray part or all of the cost of a specific service or improvement which primarily benefits those properties, such as street lighting or emergency medical services.

Unincorporated municipal service district: unincorporated areas within Broward County are within the municipal service district. Residents of the district are assessed a millage rate by the county to provide services which would be provided by a municipality if the areas were incorporated.

Value Adjustment Board (VAB): settles disputes between property owners and the Property Appraiser’s office regarding assessments, classifications, and exemptions.