Board of County Commissioners
Nan H. Rich
Mayor, District 1
Mark D. Bogen
Commissioner, District 2
Michael Udine
Commissioner, District 3
Lamar P. Fisher
Commissioner, District 4
Steve Geller
Commissioner, District 5
Beam Furr
Vice-Mayor, District 6
Tim Ryan
Commissioner, District 7
Robert McKinzie
Commissioner, District 8
Hazelle P. Rogers
Commissioner, District 9
Monica Cepero
County Administrator
Norman S. J. Foster
Director, Office of Management and Budget
Fiscal Year 2025
Budget-In-Brief
The Broward County Budget provides Broward County residents, and the Board of County
Commissioners, with a funding plan for FY25. Three documents summarize the policies that were
used to develop the budget; the financial and budgetary details that make up the budget; and
most importantly, descriptions of the programs and capital projects that are provided with the
public’s funds.
The Budget-In-Brief includes the County Administrator’s budget message to the Board of County
Commissioners. The message discusses budgetary policy issues and the concepts upon which
the Budget was developed.
The Budget-In-Brief also includes an analysis of the County’s primary revenue sources such as
property taxes and sales taxes, a summary of the major changes in appropriations, various
budget highlights, a glossary of the terms used throughout the budget documents, and an
overview of how the budget was developed.
Two other budget documents provide additional information:
• The FY25 Operating Budget provides summaries of the entire budget, budgetary detail
by program, and explains increases and decreases in each agency’s budget. It also sets out
programmatic objectives, provides performance measures, and describes the level of service
provided by Broward County agencies.
• The FY25-29 Capital Program provides detailed information on all construction and other
capital and infrastructure projects programmed for FY25-29. It also includes the County’s Debt
Service Budget.
If you have any questions or desire additional information please call the Office of Management
and Budget at 954-357-6345, or visit us at www.broward.org/budget.
Office of
Management and Budget
Norman S. J. Foster, Director
Jennifer Steelman, Assistant Director
STAFF
Elijah J. Anderson
Sigma Chawdhury
Jessica Cheung
Elise Cooper
Boyd Glover
Kara Haggerty
William Hodge Hermann
Lisa Horn
Samuel Ling
Jenna Lyons
David MacKenzie
Arnela Ombasic
Nohelia Orozco
Patrick Picard
Juan Raffo
SunJin Zanker
Budget FY25
WATER &
WASTEWATER
SERV.
TAX COLLECTOR
JUDICIARY
OFFICE OF
INTERGOVERNMENTAL
AFFAIRS
FINANCE
OPERATIONS
OPERATIONS
PLANNING
HIGHWAY CONST.
& ENGINEERING
SEAPORT
ENGINEERING &
CONSTRUCTION
FAMILY SUCCESS
HOUSING
OPTIONS
SOLUTION
SUPPORT
RISK MANAGE-
MENT
RECORDS, TAXES
& TREASURY
PURCHASING
ANIMAL CARE
PORT EVERGLADES
BUSINESS
DEVELOPMENT
FACILITIES
MAINTENANCE
AVIATION
BUSINESS &
PROPERTIES
MGMT.
FINANCE
ADMINISTRATION
MAINTENANCE
FINANCE &
ADMINISTRATIVE SERV.
ACCOUNTING
ENTERPRISE
TECHNOLOGY
SRVS
TRANSPORTATION
OPERATIONS
CAPITAL
PROJECTS
HUMAN
RESOURCES
CAPITAL
DELIVERY &
INFRASTRUCTURE
MAINTENANCE
ADMINISTRATION
FINANCE
EXTERNAL
AFFAIRS
&
COMMUNICATIONS
SAFETY &
SECURITY
CUSTOMER
EXPERIENCE
ELECTORATE
COUNTY COMMISSION
NINE MEMBER BOARD
COUNTY
ADMINISTRATOR
ELECTIONS
SUPERVISOR
PROPERTY
APPRAISER
COUNTY AUDITOR
COUNTY ATTORNEY
GOVERNMENTAL STRUCTURE OF BROWARD COUNTY
GREATER FORT
LAUDERDALE
CONVENTION & VISITORS
BUR.
DEPUTY
COUNTY ADMINISTRATOR
OFFICE OF ECONOMIC &
SMALL BUS.
DEVELOPMENT
OFFICE OF
PUBLIC
COMMUNICATIONS
PUBLIC WORKS
FACILITIES
MANAGEMENT
HIGHWAY &
BRIDGE MAINTE-
NANCE
CONSTRUCTION
MANAGEMENT
REAL PROPERTIES
& REAL ESTATE
DEVELOPMENT
SOLID WASTE &
RECYCLING
SERVICES
TRAFFIC ENGI-
NEERING
PARKS &
RECREATION
CULTURAL
LIBRARIES
OFFICE OF
MANAGEMENT &
BUDGET
OFFICE OF EMERGENCY
MANAGEMENT
HUMAN SERVICES
BROWARD
ADDICTION
RECOVERY
CENTER
ELDERLY &
VETERANS
SERVICES
OFFICE OF MEDICAL
EXAMINER & TRAUMA
SRVS
RESILIENT ENVIRON-
MENT
BUILDING CODE
URBAN PLANNING
HOUSING
FINANCE
PLANNING COUNCIL
OFFICE OF THE
INSPECTOR
GENERAL
OFFICE OF REGIONAL
COMMUNICATIONS AND
TECHNOLOGY
ENVIRONMENTAL
PERMITTING
ASSISTANT COUNTY
ADMINISTRATORS
ASSISTANT
TO COUNTY
ADMINISTRATOR
CONSUMER
PROTECTION
NATURAL
RESOURCES
COMMUNITY
PARTNERSHIPS
(Children and
Health Care
Services)
CRISIS
INTERVENTION
SUPPORT
DIVISION
MOBILITY ADVANCEMENT
PROGRAM
SHERIFF
Table of Contents
Fiscal Year 2025 Budget Message ______________________________________________1
Operating Budget _________________________________________________________1
Broward County Budget—By the Numbers ______________________________________4
FY25 Budgeting Process ______________________________________________________9
Overview of FY25 Budget ____________________________________________________10
FY25 Revenues ____________________________________________________________12
Overview ______________________________________________________________12
Property Taxes __________________________________________________________13
Fees and Charges ________________________________________________________16
Sales Tax ______________________________________________________________16
State Revenue Sharing ____________________________________________________17
Gas Taxes ______________________________________________________________18
Fund Balance ___________________________________________________________18
FY25 Appropriations ________________________________________________________19
Operating Budget Highlights _______________________________________________19
Capital Outlay Budget ____________________________________________________27
Debt Service Budget ______________________________________________________32
Appendix _______________________________________________________________33
Broward County Demographic Information ____________________________________35
Consolidated Fund Summary _______________________________________________36
Millage Comparison ______________________________________________________39
Ten Year Mil l a g e H i s t o r y ___________________________________________________40
Changes in Authorized Positions ____________________________________________41
Glossary of Terms ________________________________________________________42
(This page intentionally left blank).
Fiscal Year 2025 Budget Message
To: Board of County Commissioners July 15th, 2024
I am happy to deliver to you the Broward County Recommended Operating Budget and Capital
Program for FY25 that strategically aligns with the Commissioners’ priorities. This proposal
represents a cautious and fiscally responsible approach to the overall budget and substantially
minimizes growth in department budgets to ensure that the property tax millage on county’s
taxpayers is maintained at current levels. County reserves are increased as you have requested,
to best position the budget against an uncertain economy.
Within these constraints, and overall restraint in spending, the budget recommends additional
funds for BSO, to be prioritized by the Sheriff in terms of specific allocation. The
recommendation for regional public safety is 7.23% more dollars, in line with overall property
tax growth, and 10.58% for the contracted service for 911 Regional Dispatch services. These
significant investments in public safety reflect the Commission’s ongoing commitment to the
people of Broward County to fund public safety as well as conservatively looking out for
taxpayers’ wellbeing. The 7.23% increase proposed for BSO Regional Services compares to a
recommended core change of 2.7% of recurring expenditures from the General Fund for County
Commission agencies, and with proposed supplements added for County Commission agencies, a
total increase of 4.7%. The recommended budget also strengthens reserves to prudently
position the county for potentially unfavorable economic conditions.
Operating Budget
The Recommended budget aligns resources with the Commission’s established priorities. Below
are the county’s established five goal themes with examples of strategic resource allocations
found in this budget proposal. Despite the overall approach of limited new activities or spending,
and with a focus on building reserves further, I am including a small number of priorities in the
General Fund recommendations. Highlights of the overall budget changes are described below.
Accountable Government
The budget in FY25 includes recommended funding to:
• Add a Code Enforcement Inspector to promote safety and compliance in the BMSD,
• Increase in operating expenses of $15,000 per commission district office for public
engagement, communication, and outreach efforts,
• Support the recently-created Office of Intergovernmental Affairs by adding a position and
transferring resources within county government to provide various administrative support
functions related to grants administration, boards and legislative affairs, and
• Recognize the Tax Collector as an independent officer beginning in January 2025. County
Administration will work with the newly-elected Tax Collector during FY25 to facilitate a smooth
Broward County, Florida
1
transition. I would like to take this opportunity to pay tribute and give my gratitude to all the
staff of Broward County’s Records, Taxes and Treasury Division that have been involved in ad
valorem tax collection and related activities over many years. We will continue to work to
ensure all aspects of a smooth transition is handled with appropriate regard for our employees.
Connected Community
The county’s efforts to implement the Premo Program for public transportation continues in
FY25, and an internal reorganization of the Transportation Department is included in this budget
to further that end and to align and prepare the enterprise for the business operational needs
anticipated. The airport and port activities regarding Master Plans continue to progress and we
warmly welcome Joseph Morris as the new Director to Port Everglades.
The FY25 recommended budget also adjusts funding due to the stagnation in gas tax revenues,
with surtax funds adjusted to maintain highway, transit and other transportation activities.
Economic Opportunity
Additional funds are included in the recommended budget in FY25:
• Continuing the Commission’s support for affordable housing, $20 million is proposed in
additional funding for the Affordable Housing Trust Fund and funds to implement a pallet
shelter project,
• Anticipating the upcoming Convention Center expansion completion and the opening of the
Convention Center Headquarters Hotel, additional funds are recommended to increase media
buys to further promote tourism and convention sales. Operating budgets for the Convention
Center are adjusted to reflect the upcoming level of activity,
• Supplementing funding for the newly-created pilot microgrant program kicked off in FY24 to
assist eligible small businesses,
• Adding resources for workforce development efforts and pre-apprenticeship training programs,
• Augmenting the economic incentive program for small businesses within the BMSD, and
• Ensuring the County is adequately positioned for international economic development activities
by adding a new position to assist with increased demand.
Healthy Community
The recommended budget for FY25 continues funding in a number of areas of priority for the
Commission:
• Funding is provided for targeted priority areas in the Department of Human Services,
including legal assistance services, mental health services, housing assistance programs
focused on seniors and families, and mobile mammogram screenings. In addition, one
position is added to Court Administration to address mental health caseloads.
Broward County, Florida
2
• Additional support is funded, and two positions added, for administering healthcare services
contracts, and to increase provider reimbursement rates for units of service.
• Using funds from the opioid settlements, the existing pilot full-time street outreach team is
funded on a permanent basis, adding four positions and associated operating funds.
• For cultural activities, $1.5 million is proposed to support local sponsorship activities across
the county, as well as funding for an additional year for the Underwater Broward project.
• Funding for Libraries includes a commensurate level to continue the partnership with the
Nova Southeastern Alvin Sherman Library. In order to alleviate recurring flooding issues,
funding in the capital budget is recommended to remediate the parking lot at the the
African-American Research Library and Cultural Center. In addition, several projects at the
Main Library are programmed in FY25-FY26 including the renovation of the library’s
restrooms and auditorium and the restoration of the facility.
• A range of capital budget projects and design work for Parks is proposed for FY25. Funding
is proposed to improve the North Beach Park Main Parking lot, and to fund additional
upgrades within Central Broward Regional Park to the Stadium as well as the replacement of
the playground at the water park. Funding is also included for a new aquarium at the Anne
Kolb Nature Center, as well as design and replacement of the boardwalk.
• For the BMSD, funding is allocated for roof repair and replacement at Franklin Park in FY25.
Additional funding is provided to replace the playground at Roosevelt Gardens Park, create
additional parking at Lafayette Hart Park, continue restroom restoration at Delevoe Park,
and make driveway improvements and connect to the sanitary wastewater system at Fire
Station 23. Recurring funding is provided for facilities maintenance, security enhancements
and ADA improvements at the six local parks and three dedicated green spaces in the BMSD.
Resilient Community
A number of projects are proposed to reflect the Commission’s continuing priority in preparing
for the future. Funds are recommended to:
• Provide County share ($5 million) of the Central & Southern Florida Flood Resiliency Study,
• Fulfill the County’s commitment to fully engage in the Resilient Cities Exchange, and to
• Continue the Climate Risk and Finance Consulting analysis.
Public Safety
Funding for public safety continues to be of critical importance for the County. Given the overall
budget outlook and the limited resources available, the FY25 recommendations balance the
public safety requests with a focus on what taxpayers can reasonably and responsibly afford.
• For BSO, this recommended budget provides an additional $49,277,850 (7.23%) for
Regional Services in FY25. The number of positions funded by this recommendation will
Broward County, Florida
3
depend on the Sheriff’s decisions regarding how to prioritize the additional recommended
funds among positions, other operating and equipment needs for law enforcement and fire
services. As mentioned previously, the 7.23% increase proposed for BSO Regional Services
compares to a recommended core change of 2.7% of recurring expenditures from the
General Fund for County Commission agencies, and with proposed supplements added for
County Commission agencies, a total increase of 4.7%.
• In the BMSD, funding is included to add one additional position for BSO’s fire unit that
serves the BMSD to improve overall fire coverage.
• For the county’s contract with BSO for 911 Regional Dispatch services, $6,568,950 (10.58%)
is added in FY25. The number of positions funded by this recommendation will depend on
the Sheriff’s decisions regarding how to prioritize the additional recommended funds among
positions, other operating and equipment needs. This supplement is to maintain the
investment and progress made by the Commission over the last two years.
• The recommended budget for FY25 also includes additional investments in regional
communications hardware and software systems to further progress the County’s
longstanding commitment to the Public Safety community and ensure advancement on the
Technology Roadmap.
• Given the paramount importance of preparing for possible storm and other emergency
events, this budget continues to improve the county’s preparation for, and ability to react to,
emergencies by providing more funding for training exercises and adding one Emergency
Management Specialist position in the Office of Emergency Management.
Broward County Budget—By the Numbers
Total Budget
The total Recommended Budget for FY25 is $7,753.6 million, which encompasses all tax-
supported and non-tax supported funds. Below is the comparison to the revised FY24 budget:
Overall, the total FY25 Recommended Budget is $942.8 million or 10.8% lower than the Revised
Budget for FY24, driven by one-time capital items. The Operating Budget is $282.5 million
higher (6.0%) and the Capital Budget is $1,192.5 million lower (reflecting the higher
Broward County, Florida
4
Budget
FY24 Revised
($million)
FY25 Recommended
($million)
Difference
($million)
Operating Budget
4,708.2
4,990.7
282.5
Capital Budget
3,178.0
1,985.6
-1,192.5
Debt Service Budget
810.2
777.3
-32.9
Total
8,696.4
7,753.6
-942.8
appropriation last year for the Forensic Science Center, and lower surtax FY25 budget due to
Broward Commuter Rail South and large airport-related projects budgeted in FY24. The Debt
Service Budget in FY25 is $32.9 million lower than FY24 at $777.3 million.
Operating Budgets increase by 6% overall, reflecting higher recommended appropriations for
constitutional officers, greater activity by the enterprise agencies, and increased reserves in the
General Fund of $32 million compared to FY24.
The outlook for sales tax revenue is concerning as recent months have shown stagnant revenues
and even some declines in year-over-year collections for both the State of Florida and the
county. The housing market continues to be strongly influenced by interest rate changes and
migration patterns. However, the economy through mid-2024 shows improvement for dedicated
funding streams that support investments and services used by County residents, although gas
tax revenues are essentially flat with technological changes and travel pattern changes.
General Fund Budget
The outlook for the General Fund overall is more mixed than a year ago, and the outlook for
employment and tax revenues is less clear as the economy is still growing, but at a slower rate.
For FY25, General Fund revenues are higher than FY24. Overall, General Fund recurring
revenues in FY25 are budgeted to be $1.774 billion, up $132.6 million or 8.1% from FY24.
Property tax revenue for FY25, based on the July 1 tax roll, is up 9.4% over the FY24 Budget.
The real estate market for residential properties continued at higher price levels but with lower
sales volume in 2023, but the level of both demand and price growth has continued at lower
levels in 2024. The high price of residential housing and the recent higher level of interest rates
continues to impact the housing affordability situation in the county.
Property taxpayers will have no change in their County-levied millage rate resulting from this
budget. However, homesteaded properties are expected to see increases in tax bills of 3% due
to the “Save Our Homes” provision. County taxes comprise approximately one quarter of the
overall property tax bill. The debt service millage rate decreases with corresponding increases in
the general fund and general capital rates. This Budget incorporates the following changes within
the overall unchanged total millage rate:
The capital millage rate is based on the goal of continuing to rebuild the “pay-as-you-go” capital
program supporting our infrastructure, and is recommended at $92.7 million for FY25.
Broward County, Florida
5
Budget
FY24 Rate
FY25 Recommended Rate
Difference
General Fund
5.2904
5.3260
0.0356
General Capital Outlay
0.2588
0.3129
0.0541
General Obligation Debt
0.1198
0.0301
-0.0897
Total
5.6690
5.6690
0.0
The capital budget for FY25 and capital program for FY25-29 focuses on investments in the
county’s buildings and infrastructure. The General Capital program renews and improves
infrastructure that provides services to residents, whether at Libraries or Parks, resilient
investments and related expenses, and a range of public safety projects at the courthouses, law
enforcement and fire facilities, and the regional communication network. New for FY25 is a
separate Solid Waste capital enterprise fund to track the County’s important investments.
Adjusting the taxes dedicated to the General Capital Outlay Program over time helps to address
our infrastructure maintenance needs. With over $2 billion in general fund assets to maintain, it
is important that we continue to fund a robust asset management program, with the
understanding that the cost to replace such assets would be significantly higher. The county will
continue to utilize fund balance, when available, to maintain a responsible general capital
program.
Notwithstanding the County’s “pay-as-you-go” financing of capital maintenance and repair,
current funds will be insufficient for the major upcoming capital projects such as the replacement
of the Emergency Operations and Communications Center (EOCC) at the County’s West Regional
Campus, Government Center East, and replacement of the South Regional Courthouse Campus.
Other forms of financing will be needed, and the collective cost of these major projects may
likely approach $1.3 billion in total.
The County’s level of General Obligation debt per capita is $4.76 at the beginning of FY25, down
from $20.00 at the start of FY24, and significantly lower than 2006’s level of $350 per capita.
Debt service is projected to be about 0.003% of assessed values in the County in FY25.
Prudently preparing for the Future
Given the uncertain economic outlook and the need to be extremely mindful of the impact of
taxes on our residents, the FY25 recommended Budget includes:
• An increase of $10 million in the reserve for emergency preparedness to $15 million to be
ready financially for both anticipated and unexpected costs from emergency events.
• An increase of $5 million in the reserve for cash flow and emergency accounts, which serves as
the County’s basic reserve, for a total of $118 million.
• Raising the reserve for revenue fluctuations from $4 million to $10.725 million will position the
County to be able to respond to fluctuations in revenues, as we are reminded that levels can
change quite quickly, as sales and gas tax revenues have done this year.
• Raising the reserve for Future Funding for County Facilities by over $10 million to $55 million,
given the upcoming financing needs related to new facilities will provide a mechanism for the
County to provide resources to protect the community and provide high-quality services to its
residents for the coming decades.
• In all, county reserves are proposed in this budget for the General Fund to total $240.4 million,
up by $32 million from FY24.
Broward County, Florida
6
Together with the limited and targeted investments described above, this recommended Budget
aligns the Commission’s priorities while balancing the growing needs of the community for
government and public safety services while recognizing the economic situation facing our
taxpayers and the financial stresses they are under.
Respectfully submitted,
Monica Cepero
County Administrator
Broward County, Florida
7
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Broward County, Florida
8
FY25 Budgeting Process
The Board of County Commissioners has consistently balanced the demands for services with the
need for responsible stewardship of public funds. The budgets for the Supervisor of Elections and
Solid Waste were discussed at a budget workshop on May 16th together with a discussion of
Commissioner priorities for FY25. Subsequently, the Board reviewed the budgets for the Property
Appraiser, Clerk of Courts, Inspector General and Water and Wastewater Services on June 6th.
The Board discussed the budget request for the Broward Sheriff’s Office (BSO) at a workshop on
June 18th, followed by the County Administrator presenting budget background information, tax
roll projections, and updates on General Fund recommendations regarding Board submissions
and other priority issues. Direction and priorities from the workshops assisted the County
Administrator in formulating the FY25 Recommended Budget in July.
The County Commission scheduled additional workshops in August to reassess the current
budgetary environment and to provide direction to be used to finalize the budget and tax rates,
for adoption at two public hearings in September.
Note for FY25 only:
This FY25 Recommended budget includes changes involving a number of reorganizations. First,
there is a proposed consolidation and creation of new divisions within the Transportation
Department. Second, the proposed Office of Intergovernmental Affairs and Office of Emergency
Management have been created within the County Administration Department. These
reorganizations move positions and resources to better align organizational responsibilities.
To facilitate comparison of the FY25 budget request, the Recommended changes to personnel
and budgets within these departments are shown for FY25, FY24 Revised, and FY23 Revised.
Broward County, Florida
9
Overview of FY25 Budget
The County provides many services with its funds, which
are categorized into four broad service areas. Regional
services are those that the County provides countywide.
Contract regional services include those that the County
Commission has determined to be available to all County
residents by contract, such as Broward Sheriff’s Office
(BSO) road patrol, and building and permitting services.
Municipal services are those that the County provides to
the Broward Municipal Services District, which is the
unincorporated area. The final category is internal
services, which includes the support services that the
County must provide to itself to do business.
The chart below shows all County-funded services under these four categories:
Regional Services
Contract Regional Services
Internal Services
Affordable Housing
Medical Examiner Services
Aquatic Weed Control
Accounting
Airport
Mosquito Control
Building Code Services
Audit Services
Animal Care & Adoption
Nuisance Abatement
Fire Rescue
Collection & Investment of Revenue
Auto Tag Licensing
Plat Review
Road Patrol
Comprehensive Planning
Child Care
Port Everglades
Solid Waste Services
County Administration
Collection of Taxes
Property Assessments
Print Shop
Consumer Affairs
Rail
Facility Construction/Management
Contractor Licensing
Recording Official & Public Records
Documents
Fleet Services
Convention Center
Redevelopment
Municipal Services
GIS Services
Consolidated Dispatch
Regional Communications
Code Enforcement
Human Resources
Cultural Programs
Regional Fire Rescue
Fire Rescue
Information Technology
Detention & Community Programs
Regional Parks
Garbage Collection
Intergovernmental Affairs
Economic Development (including Film Commission)
Roadway Construction/Maint.
Law Enforcement
Internal Investigations
Elections Administration
Small Business Opportunity
Lot Clearing
Legal Services
Emergency Management
Tourism Development
Neighborhood Parks
Management & Budget
Environmental Protection
Traffic Engineering
Neighborhood Planning
Professional Standards
Health Care
Transit
Neighborhood Roads
Purchasing
Homeless Services
Transportation Planning
Recycling
Real Property and Real Estate
Development
Human Services
Trauma Mgmt. Services
School Crossing Guards
Records Storage
Human Rights Protection
Value Adjustment Board
Radio Maintenance
Landfill (trash)
Water and Wastewater Treatment &
Transmission
Risk Management
Land Use & Development Management
Water Management
Telephone Services
Law Enforcement Services
Libraries
Broward County, Florida
10
Debt Service
10%
Capital
26%
Operating
64%
Broward County’s annual budget consists of the Operating Budget, Capital Budget and Debt
Service Budget. The Operating Budget includes the ongoing activities of the County government
– from enterprise operations which are totally user fee supported, to special purpose operations
which are supported with user fees and other non-property tax revenues, to general purpose
operations which are supported by a mixture of user fees, property taxes and other revenues.
The Capital Budget includes all major projects (construction, maintenance and improvement and
acquisition of facilities and infrastructure) funded by a variety of funding sources. The most
significant revenues are taxes, bond and loan proceeds, grants, user fees, and fund balances.
Broward County, Florida
11
Operating ($millions)
Constitutionals/Judicial
Non-Departmental
Aviation
Public Works
Finance &
Adminstrative Services
Port Everglades
Transportation
Human Services
County Administration/
County Commission
Libraries, Parks
and Cultural
Boards & Agencies
Resilient Environment
$0
$500
$1,000
$1,500
$97.3
$118.2
$163.8
$174.3
$229.9
$278.5
$339.7
$403.9
$421.1
$623.5
$718.1
$1,422.3
Capital ($millions)
Transportation
Port Everglades
Aviation
Water & Wastewater
Recreation, Tourism
and Environmental
Public Safety/Judicial
General Government
Facilities and Equipment
Community Development
Broward Municipal Services
District Improvements
Solid Waste
$0
$250
$500
$750
$4.4
$13.6
$26.6
$44.6
$50.1
$77.3
$141.0
$183.5
$186.0
$676.6
The Debt Service Budget provides for payment of principal and interest on revenue bonds and
general obligation (voted) bonds and the required reserves.
To understand the County Budget, it is necessary to view it from the perspective of both
revenues and appropriations. The next two sections describe how the budget is supported by
revenues and the major changes to appropriations from FY24 to FY25.
FY25 Revenues
Overview
County services are funded with a variety of revenue sources. These sources include the
following: property taxes, miscellaneous taxes and assessments, federal and state grants, fees
and charges, interest income, fund balance, and other miscellaneous revenue sources. The
majority of these revenue sources are either committed to recurring programs, capital projects,
or to mandatory debt service reserves. These committed revenues represent inflexible
resources. These funding sources, by law, must be expended for specifically designated
purposes.
Generally, federal and state revenues have significant inflexible components. A considerable
portion of these funds represent revenue sources designated for various capital improvements,
such as airport expansion, port expansion, and transit projects. The remaining portion
represents federal and state revenue sources which are used for Operating Budget purposes.
Historically, the most flexible resource available to local governments has been the property tax.
Enterprise funds, which support some of the most expensive county services (such as the
airport, the port, and water/wastewater) are funded by their own designated revenues, while
Broward County, Florida
12
Debt Service ($millions)
Aviation Bonds
Water & Wastewater Bonds
Port Everglades Bonds
2022 Convention Center
Hotel CBA Bonds
2021 Tourist Development
Tax Revenue Bonds
2006B & 2016 Civic Arena
Refunding Bonds
2017A and Series 2020
Courthouse Refunding Bonds
2007B - 2012 Parks-Land Preservation
General Obligation Bonds
2018 Non-Ad Valorem Taxable
Refunding Revenue Note [Civic Arena]
$0
$100
$200
$300
$400
$0.6
$9.7
$21.0
$34.8
$58.3
$62.1
$77.9
$107.2
$405.7
some of the most visible County services (such as law enforcement, libraries and parks) are
funded primarily with property taxes. The FY25 budget is supported by $1,680.4 million in
Countywide property taxes.
Property Taxes
In FY25, overall Countywide property tax revenue increases $134.1 million when compared to
the FY24 Adopted Budget and $142.1 million when compared to the final amount of taxes levied
in FY24 due to decreases in the tax roll that have occurred since last July. These taxes are
allocated to three separate funds:
From the taxpayer’s perspective, the County is obligated to answer two basic questions: “How
much does it cost me?” and “What do I receive in return?” The majority of residential properties
are homestead properties with an annual “Save Our Homes” limitation on growth in assessed
value that cannot exceed 3%. Other residential properties, primarily non-homesteaded
properties, will experience a change in assessed value based on the change in the market value
of the individual property up to an increase of 10%. The charts below depict changes for
residential properties based on the FY25 total millage rate of 5.6690
Homestead Property with “Save Our Homes” Differential (based on the State-mandated 3.0%
maximum increase in assessed value of the average property for FY25 in Broward County)
Other Residential Properties (based on the percent change in the average taxable value for all
residential properties)
Fund (dollars in millions)
FY24 Adopted Taxes
FY24 Actual Taxes Levied
FY25 Recommended Taxes
General Fund
$1,443.0
$1,435.6
$1,578.7
Capital Outlay Fund
$70.6
$70.2
$92.8
Voter Approved Debt Service
$32.7
$32.5
$8.9
Total
$1,546.3
$1,538.3
$1,680.4
FY24
FY25
Taxable Value
$240,605
$247,823
Property Taxes
$1,364
$1,405
Change if same home as FY24
$41
FY24
FY25
Taxable Value
$370,449
$409,893
Property Taxes
$2,100
$2,324
Change FY24 to FY25
$224
Broward County, Florida
13
Once the amount of dollars needed to support the tax-supported budget is determined, there are
two factors that impact the amount of taxes for each property. The first factor is the millage rate
or property tax rate that, when applied to the tax roll, generates the necessary tax dollars to
support County operations. State law places a ten mill (ten dollars per thousand dollars of
taxable value) cap on local governments excluding voted debt service. Broward County is at
56.4% of the state limit for FY25. The following chart shows the Countywide operating and voted
debt service millage rates since FY13:
The second factor is the tax roll, which represents the total value of taxable property in Broward
County. The tax roll is determined by the Property Appraiser. The following chart illustrates the
changes in the tax roll since FY13 including the rise in property values since the Great
Recession:
Broward County, Florida
14
Millage Rates, FY13 - FY25
0.0
1.5
3.0
4.5
6.0
FY13
FY14
FY15
FY16
FY17
FY18
FY19
FY20
FY21
FY22
FY23
FY24
FY25
Countywide
Voted Debt
Total Taxable Property Value, FY13 - FY25 ($billion)
0.00
100.00
200.00
300.00
FY13
FY14
FY15
FY16
FY17
FY18
FY19
FY20
FY21
FY22
FY23
FY24
FY25
The Property Appraiser adjusts the tax roll for two basic reasons:
• Reassessments - Increases (or decreases) in the assessed value of existing property. As a
result of this year’s reassessment, taxable property values increased approximately 7.4%
compared to this year’s budgeted roll excluding the addition of newly constructed buildings
and improvements to the tax roll.
• Growth - Increases due to the addition of newly constructed buildings and improvements
to the tax roll. Growth represents a 1.2% increase in the FY25 tax roll over the current year.
The fact that the county levies $1,680.4 million in Countywide taxes in FY25 does not guarantee
that it will collect the entire levy. Historically, Broward County has collected from 94% to 96% of
the taxes levied. The factors that affect collections are the following:
• Discounts - The early payment of tax bills allows taxpayers to receive up to a 4%
discount.
• Not yet collected - Some taxpayers choose not to pay during the current tax year. The
health of the economy will influence this factor.
• Value Adjustment Board (VAB) - Taxpayers can appeal their assessments and exemptions
to the VAB. Successful appeals will lower the tax roll after the budget is adopted.
These factors are partially offset by the fact that state law requires that local governments
budget no more than 95% of expected revenues. Therefore, if the county collects 95%, the
county “breaks-even.” As shown on the chart below, the percentage of uncollected property
taxes can be greater than 5%.
Broward County, Florida
15
Uncollected Property Taxes, FY12 - FY24 (Percentage Uncollected)
0%
2%
4%
6%
FY12
FY13
FY14
FY15
FY16
FY17
FY18
FY19
FY20
FY21
FY22
FY23
FY24
Discounts
Not yet collected
VAB Adjustment
Fees and Charges
Fees and charges represent a revenue source which is largely inflexible as many of the fees are
determined by state statutes, or can only be budgeted to support the program charging the fees.
Tax collection fees, recording fees and judicial fees are all set by state law.
Other user fees and charges are seen as equitable funding mechanisms because individuals pay
for only those services used. Park entrance fees and bus fares are typical examples of these
charges and fees. The County is continually striving to maximize the revenues generated by user
fees and charges as a means to reduce reliance on property tax support to provide services.
User fees are also the primary revenue source supporting operations and capital projects for our
enterprise funds - the Airport, the Port, Solid Waste Management, and Water/Wastewater. Fees
and charges for those operations are discussed in the Enterprise Operating portion of the
Appropriations section of this document.
Sales Tax
In 1983, the state dedicated one-half cent of additional sales taxes for local governments, of
which approximately 40% is distributed to the County and 60% to the municipalities. Sales tax
ranks only after property taxes as the most significant “flexible” revenue source available to the
County in terms of the flexibility the County has to allocate the proceeds. However, the County’s
ability to levy additional sales taxes is extremely limited and generally requires voter approval.
In November 2018, voters approved an additional 1% increase in the sales tax to fund
improvements to transportation.
Revenues from the County’s portion of the half-cent sales tax are used to support the following
in FY25: General Fund programs ($85.9 million); Public Works highway operations divisions
($18.4 million); and Broward Municipal Services District (BMSD) emergency medical and fire
protection services ($0.92 million). The amount allocated for use in the BMSD is based on the
population of the BMSD (the unincorporated area of Broward County).
The County’s share of half-cent sales tax revenues increased steadily from $62.0 million in FY11
to $86.1 million in FY18. Half-cent sales tax revenues decreased slightly in FY19 and decreased
by an additional 9.3% in FY20 primarily due to restrictions meant to reduce the transmission of
COVID-19. Half-cent sales tax revenues recovered substantially since FY21 but recent trends
have been static or even showing some declines. Revenues are now forecasted in the FY25
Budget at $105.2 million, down over $10 million from the forecast one year ago for FY24. The
chart on page 17 illustrates the historical trend.
Broward County, Florida
16
*Budgeted
State Revenue Sharing
Another “flexible” resource available to Broward County is State Revenue Sharing. These funds
are distributed to Counties based on a population formula. In FY25, $43.155 million will support
General Fund Countywide Programs. The remaining $0.375 million of the County’s share is
allocated to the Municipal Service District Fund to support BMSD services. State Revenue
Sharing revenue was $24.6 million in FY13 and has increased steadily until the COVID-19
pandemic affected businesses and consequently sales tax receipts throughout the state. The last
few years has shown weakness in state revenue sharing. The following chart illustrates the
historical trend:
*Budgeted
Broward County, Florida
17
Half Cent Sales Tax Revenue, FY13 - FY25 ($millions)
0
20
40
60
80
100
120
FY13
FY14
FY15
FY16
FY17
FY18
FY19
FY20
FY21
FY22
FY23
FY24*
FY25*
State Revenue Sharing Funds, FY13 - FY25 ($millions)
0
10
20
30
40
50
FY13
FY14
FY15
FY16
FY17
FY18
FY19
FY20
FY21
FY22
FY23
FY24*
FY25*
Gas Taxes
The County’s transportation programs are supported by seven different gas taxes. These user-
oriented taxes are summarized below:
• Seventh Cent (County) Gas Tax ($7.1 million) – This one-cent gas tax is used to fund
transportation operations such as Highway Construction and Engineering, Traffic Engineering
and Highway and Bridge Maintenance programs.
• Constitutional Gas Tax ($15.8 million) - This two-cent gas tax is allocated to road
construction and maintenance projects.
• The Original 6 Cent Local Option Gas Tax ($30.8 million) – This six-cent gas tax primarily
supports Transit and transportation capital operations and Traffic Engineering and Highway
and Bridge Maintenance projects in FY25.
• The Ninth Cent Local Option Gas Tax ($8.9 million) - This one-cent gas tax primarily
supports Transit and transportation capital operations and Traffic Engineering and Highway
and Bridge Maintenance projects in FY25.
• The Additional 3 Cent Local Option Gas Tax ($10.6 million) – This three-cent gas tax is
primarily allocated for Transit and transportation capital operations and Traffic Engineering
and Highway and Bridge Maintenance projects in FY25.*
• The Homeless 1 Cent Local Option Gas Tax ($7.3 million) – This one-cent gas tax supports
Transit operations. When the tax was adopted, appropriating the additional gas taxes to
support transit operations enabled the reallocation of General Fund resources to support
homeless programs.
• The Fifth Cent Local Option Gas Tax ($5.4 million) - This one-cent gas tax is primarily
allocated for Transit and transportation capital operations and Traffic Engineering and
Highway and Bridge Maintenance projects in FY25.*
*In 2023, the Broward County Board of County Commissioners relevyed the fifth cent and three-
cent local option fuel taxes for the period of January 1, 2024 to December 31, 2053.
Fund Balance
A significant proportion of the total County Budget is supported by fund balances. Fund balances
are the funds remaining at the end of a fiscal year which are carried over to support the budget
in the next fiscal year. Most fund balances are restricted and obligated for a specific purpose.
Broward County, Florida
18
FY25 Appropriations
The following sections describe changes to budgeted appropriations from FY24 to FY25.
Operating Budget Highlights
The total Operating Budget is $282.5 million higher
(6.0%) for FY25. Specific highlights for the General
Fund, Special Revenue, Enterprise Funds and Broward
Municipal Services District budgets are summarized
below.
General Fund
(FY25 Budget – $1,923,741,690)
Appropriations increase approximately $109.9 million
or 5.7%, attributable to the net increase in the
property tax roll offset by lower revenues from half-
cent sales tax revenues.
The major budget changes in the General Fund for FY25 in the Commission’s five goal themes of
the strategic plan are:
Accountable Government: Funding is added for a Code Enforcement Inspector to promote safety
and compliance in the BMSD; to increase operating expenses in each commission district office
for public engagement, communication, and outreach efforts; to add resources in the Office of
Intergovernmental Affairs; and to recognize the Tax Collector as an independent officer.
Connected Community: The county’s efforts to implement the Premo Program for public
transportation continues in FY25, and an internal reorganization of the Transportation
Department is proposed to further that end and to align and prepare the enterprise for the
business operational needs anticipated. The airport and port activities regarding Master Plans
continue and we warmly welcome Joseph Morris as the new Director to Port Everglades. The
FY25 recommended budget also adjusts funding due to the stagnation in gas tax revenues, with
surtax funds adjusted to maintain highway, transit and other transportation activities.
Economic Opportunity: For FY25, $20 million is proposed in additional funding for the Affordable
Housing Trust Fund and funding is recommended to implement a pallet shelter project; and
additional funds are recommended to increase media buys to further promote tourism and
convention sales with the upcoming Convention Center expansion and hotel opening. Additional
funds are provided for the newly-created pilot microgrant program; workforce development
efforts; and the economic incentive program for small businesses within the BMSD has additional
funds. Finally, to ensure the County is adequately positioned for international economic
development activities, a new position is added for OESBD to assist with increased demand.
Broward County, Florida
19
Debt Service
10%
Capital
26%
Operating
64%
Healthy Community: Funding is provided for targeted priority areas in the Department of Human
Services, including legal assistance services, mental health services, housing assistance
programs focused on seniors and families, and mobile mammogram screenings. In addition, one
position is added to Court Administration to address mental health caseloads. Additional support
is funded, and two positions added, for administering healthcare services contracts, and to
increase provider reimbursement rates for units of service. Using funds from the opioid
settlements, the existing pilot full-time street outreach team is funded on a permanent basis,
adding four positions and associated operating funds.
For cultural activities, $1.5 million is proposed to support local sponsorship activities across the
county, as well as funding for an additional year for the Underwater Broward project.
Funding for Libraries includes a capital project to alleviate recurring flooding issues in the
parking lot at the the African-American Research Library and Cultural Center. In addition, several
projects at the Main Library are programmed in FY25-FY26 including the renovation of the
library’s restrooms and auditorium and the restoration of the facility.
A range of capital budget projects and design work for Parks is proposed for FY25. Funding is
proposed to improve the North Beach Park Main Parking lot, and to fund additional upgrades
within Central Broward Regional Park to the Stadium as well as the replacement of the
playground at the water park. Funding is also included for a new aquarium at the Anne Kolb
Nature Center, as well as design and replacement of the boardwalk.
For the BMSD, funding is allocated for a number of Parks projects, improvements for Fire Station
23, and recurring funding provided for facilities maintenance, security enhancements and ADA
improvements at the six local parks and three dedicated green spaces in the BMSD.
Resilient Community: The recommended budget includes funding for important resilient
initiatives, including the County share ($5 million) of the Central & Southern Florida Flood
Resiliency Study, funds to fulfill the County’s commitment to fully engage in the Resilient Cities
Exchange, and to continue the Climate Risk and Finance Consulting analysis.
Public Safety: For BSO, this recommended budget provides an additional $49,277,850 (7.23%)
for Regional Services in FY25. The number of positions funded by this recommendation will
depend on the Sheriff’s decisions regarding how to prioritize the additional recommended funds
among positions, other operating and equipment needs for law enforcement and fire services.
In the BMSD, funding is included to add one additional position for BSO’s fire unit that serves the
BMSD to improve overall fire coverage.
For the county’s contract with BSO for 911 Regional Dispatch services, $6,568,950 (10.58%) is
added in FY25. The number of positions funded by this recommendation will depend on the
Sheriff’s decisions regarding how to prioritize the additional recommended funds among
positions, other operating and equipment needs. This supplement is to maintain the investment
and progress made by the Commission over the last two years.
Broward County, Florida
20
The recommended budget for FY25 also includes investments in regional communications
hardware and software systems to further progress the County’s longstanding commitment to
the Public Safety community and ensure advancement on the Technology Roadmap.
The recommended budget also include more funding for emergency management training
exercises and adds one position in the Office of Emergency Management.
Major Special Revenue Funds
The FY25 budget includes the following major funds that comprise the majority of the total.
• Building Code (FY25 Budget - $13,523,050)
The Building Code Fund has multiple revenue streams including permit fees, plan review
fees, and payment for services provided to Cities and other government agencies under
contract. All of the programs are mandated by law or are essential in ensuring the safety of
the built environment. The Building Code budget increased by approximately $5 million in
FY25 primarily due to an increase in anticipated revenues.
• Licensing, Elevator and Regulatory (FY25 Budget - $9,026,130)
The Licensing, Elevator, and Regulatory Fund budget contains three programs dedicated to
the regulation of certain industries such as most construction contractors, elevator repair,
vehicles for hire, auto repair, and blasting demolition. These regulatory programs are primarily
funded by license revenues and fund balance from prior years. The budget for FY25 increased
by $478,550 primarily due to an increase in anticipated revenues.
• Transit Operating (FY25 Budget - $260,347,230)
The FY25 Transit Operating Fund budget increases approximately $25.7 million compared
to the FY24 budget. This budget includes $7.2 million higher Paratransit expenses due to an
increase in operator contract costs and an increase in ridership. Capital projects in FY25 are
funded at $40,608,360 from other funding sources.
• Transportation Surtax (FY25 Budget - $1,013,339,560)
The program in FY25 funds core operating expenses for administering the program; Public
Works projects including adaptive signal control, fiber optics, mast arms, intersection
improvements, school zones, road capacity expansion, bike lanes including resurfacing,
lighting improvements, sidewalks including road drainage, bridges and drainage projects.
Transit projects funded include one Light Rail Transit (LRT) project, and three Bus Rapid
Transit (BRT) projects as part of the PREMO Plan. Other Transit projects funded include fixed
route buses; paratransit vehicle replacement; planning studies; information technology
enhancements; bus stop and shelter improvements; electric bus charging infrastructure;
Copans facility reconstruction; a new Copans Control Center; design and construction for a
future Transit facility; and a cost increase in the Hollywood Transit Transfer facility project.
Surtax revenues fund Transit existing fixed route service; existing and expansion community
Broward County, Florida
21
shuttle service; community shuttle bus replacement and stop improvements; the Late Night
Shift Connect and MicroTransit program pilots; regional transportation as well as an allocation
for municipal capital projects.
• Federal and State Grants (FY25 Budget - $89,701,910)
The federal and state grant fund is comprised of the County’s most significant grants in
the Human Services and Resilient Environment Departments. In FY24, these appropriations
increased by approximately $8.2 million in comparison to the FY24 revised budget.
• Visit Lauderdale (FY25 Budget - $50,099,030)
Visit Lauderdale’s FY25 budget decreases $534,230 from FY24. The decrease is primarily
due to one-time funding that was appropriated in FY24 to supplement the marketing,
advertising, and promotion budget.
• Convention Center (FY25 Budget - $35,365,980)
The Convention Center’s Operating budget increases approximately $6.8 million in FY25.
The increase is primarily due to cost increases related to management services, parking
operations, and event related costs.
• Homeless Services Fund (FY25 Budget - $7,267,000)
The Homeless Services Fund is supported in whole by a transfer from the General Fund in
an amount equal to the Homeless 1 Cent Local Option Gas Tax. The FY25 appropriation
remains relatively constant from FY24 budget.
• Opioid Regional Settlement Fund (FY25 Budget - $30,549,070)
During FY23, this fund was established to budget funding from legal settlements with
Pharmaceutical Supply Chain Participants for opioid abatement programs in Broward County.
In FY25, these appropriations increased by approximately $4.8 million in comparison to the
FY24 revised budget.
• E-911 Fund (FY25 Budget - $29,148,320)
The E-911 fund is supported with service fees charged on landline and cellular bills to fund
a portion of the costs of the E-911 system, including E-911 operations and call taker services
for the County and two cities. The FY25 appropriations has a net decrease of approximately
$3.3 million primarily due to a decrease in reserves held for future capital projects. The
budget includes approximately $1.9 million of increases to operating and capital outlay
expenses for hardware replacement and other technology upgrades.
• BSO - Fire Rescue Contracts Fund (FY25 Budget - $198,200,990)
This fund reflects the resources associated with providing municipal level fire rescue
services to numerous municipalities and County agencies. The fund is primarily supported with
contract revenues from the cities of Cooper City, Dania Beach, Deerfield Beach, Hallandale
Beach, Lauderdale Lakes, Pembroke Park, West Park, Weston, the Aviation Department, and
Broward County, Florida
22
Port Everglades. Broward Municipal Services District area taxes and assessments fund services
in the remaining BMSD neighborhoods. The budget has an increase in personnel services for
FY25 for salary and other fringe benefit costs, the addition of 1 new position for the contract
with Dania Beach and 1 new position for the BMSD. The budget also includes increases in
capital outlay for communications ($510,740), vehicles ($4,034,400), equipment ($22,000),
building improvements ($260,000), and lease purchase ($233,810). The Airport and Port
Everglades contracts are still in negotiation with BSO for FY25.
• BSO—Law Enforcement Contract Services Fund (FY25 Budget - $316,472,420)
This fund reflects the resources associated with providing contractual law enforcement
services by the Broward Sheriff’s Office to numerous municipalities and County agencies. The
fund is primarily supported by contract revenues from the cities of Cooper City, Dania Beach,
Deerfield Beach, Lauderdale Lakes, Lauderdale-by-the-Sea, North Lauderdale, Oakland Park,
Parkland, Pompano Beach, Tamarac, West Park, and Weston as well as the Aviation
Department and Port Everglades. The net increase in personnel services for FY25 is
$18,798,740 after a net increase of 8 positions due to contract negotiations. There are also
one-time increases in capital outlay for communications ($1,888,240), vehicles ($8,328,050),
equipment ($188,550), and building improvements ($199,500). The Airport and Port
Everglades contracts are still in negotiation with BSO for FY25.
Enterprise Operating Funds
The FY25 budget includes four major enterprises. All four of these operations are entirely self-
supported through their business activities and are briefly summarized below. Budgets shown
are for operations and transfers out to capital and other funds, where appropriate:
• Aviation (FY25 Budget - $623,533,910)
The Aviation Department’s Operating Budget is reduced by $19.1 million to $623.5 million
primarily due to an reduction of reserves of $39.96 million that is being applied to airline rates
and charges. Personnel costs are reduced by changes in how retirement obligations are
accounted for, as well as changes in assumed rates of attrition. Changes in the BSO contract
costs for fire rescue and law enforcement are included but are subject to negotiations for
FY25. The transfer from aviation operations in FY25 is $146.9 million, up from $136.80 million
in FY24.
• Water and Wastewater (FY25 Budget - $198,878,200)
The FY25 Operating Budget increases from the FY24 budget by $31.4 million to $198.9
million primarily due to an increase in reserves $21.6 million from increased interest earnings
and fund balance, a $8.4 million increase in operating expenses due to higher utility and
chemical costs, an increase in personnel services of $2.4 million, and a reduction of $374,000
in capital outlay costs due to the one-time nature of the expenses. The increase to retail rates
for water and sewer customers in FY25 is 9.50%, wholesale fees paid by other utilities
increase 6.8% due to higher operating costs, and the rate paid by utilities receiving regional
Broward County, Florida
23
raw water services increases 1.0% due to increased operating costs and increased flows. The
transfer from water and wastewater operations to capital in FY25 is $35 million.
• Solid Waste Fund (FY25 Budget - $81,714,240)
This fund includes costs for program administration, the bulk waste and yard waste
program, disposal contracts, household hazardous waste and electronics recycling collection,
landfill operations, recycling, and solid waste property management. The fund includes
reserves for the eventual closure of the Broward County Landfill and Ash Monofill as well as
the potential future demolition of the South Resource Recovery Plant. The FY25 budget
increases by a net of $7.8 million primarily because of increased reserves from higher fund
balance and an increase in tipping fees, but also due to cost increases related to disposal
costs for the Bulk waste and yard waste program and household hazardous waste and
electronics recycling program.
• Port Everglades (FY25 Budget - $339,727,630)
Port Everglades earns revenue from petroleum, container, cruise, bulk and break bulk
cargo, real estate, and parking for cruise passengers. The operations budget is $239.7 million
and there is a $100 million transfer to capital.
Broward Municipal Service District Operating Funds
The Broward County Board of County Commissioners provides municipal services to the
residents of the Broward Municipal Service District (BMSD), which is the unincorporated area.
The BMSD population fluctuated until the late 1990s when annexations resulted in a significant
decrease in population as many neighborhoods joined surrounding cities (see chart below).
Providing services to the Broward Municipal Service District is challenging due to the fact that
the service area is primarily three small “pockets” shown on page 25.
The following municipal level services are provided to BMSD residents:
Broward County, Florida
24
Broward Municipal Services District Population, 1980 - 2023 (thousands)
0
60
120
180
1980
1985
1990
1995
2000
2005
2010
2015
2020
• Law Enforcement – The Broward Sheriff’s Office Department of Law Enforcement provides
police protection to BMSD residents. Per a court ruling (Minnet decision) in 1977, road patrol
and related services are funded by countywide general revenues.
• Fire Rescue – The Broward Sheriff’s Office Department of Fire Rescue provides service to
the BMSD either directly or through contracts with cities. Fire Rescue services in the BMSD
areas are primarily funded with a property tax and special assessment levied by the Fire
Rescue Municipal Services Taxing Unit (MSTU). The special assessment for residential
properties remains at $190 for FY25 and the property tax rate of $2.6191 per thousand
dollars of taxable value is the same as FY24.
• Garbage Collection – Services include private garbage haulers who provide garbage, trash
and recycling collection and disposal. The FY25 special assessment fee will be adjusted to
Broward County, Florida
25
$370 per residential household from $350 due to a cost increase in the waste collection and
recycling contract. The special assessment is paid by all single family homes and multi-family
complexes with nine units or less.
• Water/Wastewater – Potable water and wastewater treatment is provided by the County’s
utility to most of the BMSD and portions of the incorporated areas within the County’s utility
service area. Residents are charged based on their consumption. The increase to the retail
water and sewer service rates for residential customers in FY25 is 9.50%.
• Other Municipal Level Services – Services such as neighborhood parks, school guards, and
code and zoning enforcement are also funded by the Municipal Service District fund. This fund
is supported by fees, utility taxes, and a property tax that is levied only in the BMSD area. The
property tax rate remains at 2.3353 for FY25. This rate will provide $248,840 more in
property taxes than in FY24 based on an increase in the tax roll.
The following charts depict the changes in BMSD property tax and special assessment rates in
FY25 based on the change in the average taxable value for a homestead property in the BMSD.
Homestead properties can experience up to a 3.0% increase in their assessed value for FY25.
Homestead Property with “Save Our Homes” Differential, FY25, BMSD
(based on the 3.0% maximum increase in assessed value to the average homestead property)
* The average taxable value for a BMSD homestead residential home is $128,976 in
2025. Since homestead taxable values grew by 3.0%, the comparable 2024 average
taxable value calculated for this table is $125,220 for FY24.
Other Residential Properties
Properties without a homestead exemption may experience an increase or decrease in taxable
value. The next example is a single-family property that increases the same percentage increase
as the average residential property in the BMSD.
* Using an average taxable value for a BMSD residence of $199,570 for FY24 and $277,006 for FY25.
Broward County, Florida
26
FY24
FY25
Difference
Fire Rescue Assessment
190
190
$0
Fire Rescue Tax*
328
338
$10
Garbage Assessment
350
370
$20
BMSD Property Tax*
292
301
$9
Street Lighting Property Tax*
47
48
$1
Total
$1,207
$1,247
$40
FY24
FY25
Difference
Fire Rescue Assessment
190
190
$0
Fire Rescue Tax*
523
595
$72
Garbage Assessment
350
370
$20
BMSD Property Tax*
466
530
$64
Street Lighting Property Tax*
75
85
$10
Total
$1,604
$1,770
$166
Capital Outlay Budget
(FY25 Budget - $1.986 billion)
The Commission adopts a five-year Capital Program
along with the operating, capital and debt service
budgets prior to the beginning of the new fiscal year.
The Capital Program includes all planned
appropriations for the construction, acquisition or
improvement of public facilities and infrastructure
over the next five years including Roads, Traffic
Engineering, Libraries, Parks, Judicial and Public
Safety, Corrections, Communications Technology,
General Government, Environmental, Information
Systems, Broward Municipal Services District (BMSD)
Improvements, Aviation, Water and Wastewater, Port Everglades, Transit, Beach Renourishment,
Housing, and projects funded by the Transportation Surtax.
The following overview focuses on the Capital Budget: the first year of the five year Capital
Program. The Capital Budget includes only the funding allocated in FY25. The FY25 Capital
Budget of $1.986 billion decreases from FY25 primarily due to the one-time FY24 allocations for
the Forensic Science Center project, Aviation projects such as the Automated People Mover
Circulator, Terminal 2 Modernization, and Terminal Connectors between Terminals 1, 2, & 3, and
surtax projects such as the FLL Intermodal Center, FLL Automated People Move, and Broward
Commuter Rail South.
This year’s General Capital Budget is primarily supported with ad valorem taxes, transfers from
other funds, fund balance, and interest earnings. New for FY25 is a separate Solid Waste capital
enterprise fund to track the County’s important investments in this area.
Capital Outlay Funds
• Transportation Projects Including County Transportation Trust Capital Funds and
Transportation Concurrency Fund (FY25 Budget – $176,137,000)
The Transportation Capital Budget increases by approximately $7.8 million from the
previous fiscal year primarily due to an increase in projected fund balance. The FY25 Capital
Budget provides funding for ongoing installation of mast arms for traffic signals currently on
span wire, bike lane construction, repairs to street lighting infrastructure, maintenance of
signalization engineering improvements, and for the continuing maintenance and
improvement of the County’s road network, bridge maintenance, communication system
network for traffic signals, roadway drainage systems, and rights of way. Of the $176.1 million
gross Transportation Capital Budget, $59.2 million is allocated for capital projects and project
support with the remainder of funds transferred to support Highway Construction Engineering,
Broward County, Florida
27
Debt Service
10%
Capital
26%
Operating
64%
Highway and Bridge Maintenance, and Traffic Engineering operations ($9.2 million) and Transit
operations and capital projects ($46.2 million) and reserves for committed projects in the later
years of the five year program ($61.5 million).
• General Capital Fund Projects Including Courthouse Bond and Parks and Land Bond Funds
(FY25 Budget - $130,107,430)
The FY25 General Capital Fund budget decreases by approximately $286 million from FY24.
The decrease is primarily due to the one-time appropriation for the Forensic Science Center in
FY24. Major projects receiving funds in FY25 include the Main Library Restroom Renovation,
Main Library Curtain Wall Repair, Tradewinds Park North Improvements, Long Key Park –
Aitken House Improvements, and the 500 Car Garage.
Significant funding is also allocated in FY25 for the following Public Safety and General
Government facility improvement projects: the Main Jail Exterior Glazing Systems, Radio
Console Replacement at the County’s Public Safety Answering Points (PSAP), and Workstation
Refreshes at the Central and South PSAP. The remainder of the budget focuses on projects to
maintain the County’s investments in libraries, parks, and general government, public safety,
courthouse, and correction facilities. The budget also continues the County’s commitment to
maintaining the County’s technology infrastructure and systems, including funds for
innovations and enhancements, to ensure efficient and effective government operations.
• Broward Municipal Services District Capital (FY25 Budget - $13,582,980)
The FY25 Broward Municipal Services District (BMSD) Capital Budget increased by
$2,143,680 from FY24. The FY25 budget includes funding for roof repair and replacement at
Franklin Park, replacing the playground at Roosevelt Gardens Park, creating additional parking
at Lafayette Hart Park, continuing restroom restoration at Delevoe Park, and making driveway
improvements and connecting to the sanitary water system at Fire Station 23. Recurring
funding is provided for maintenance and ADA improvements at the six local parks and three
dedicated green spaces in the BMSD, as well as for Parks Security Systems.
For FY25-29, funding is also allocated for community enhancement projects at the various
neighborhood parks. These projects include improvements to park site furnishings, structures,
and amenities, sport court replacement and upgrades, and enhancements to picnic areas and
walking paths. Funds are also budgeted for future community enhancements in the BMSD.
Enterprise Capital Funds
These capital budgets, including Aviation, Port Everglades, and Water and Wastewater,
comprise approximately 25.9% of FY25 budgets for all capital funds. These programs are
entirely self-supporting through fees, bonds, and grants and not property taxes.
• Aviation (FY25 Budget - $183,447,950)
The Aviation Capital Budget decreases by approximately $182.0 million from the FY24
budget primarily due to a small number of capital projects being budgeted in FY25. Major
Broward County, Florida
28
airport projects planned in FY25 include a range of improvements to terminals, terminal
connectors, runways, additional airport machinery and equipment, as well as $13.5 million of
supplementary funding for the Automated People Mover. The Aviation Capital Budget is
supported with Aviation fees and charges, bond financing, other revenues and grants.
• Port Everglades (FY25 Budget - $186,008,500)
Port Everglades’ Capital Budget increased by approximately $90.2 million from FY24. The
FY25 budget includes funding for new cranes and related improvements ($25.8 million); Shore
Power for ships at the Port ($29 million); a new Public Works Facility ($24.5 million);
bulkheads at Berths 1, 2 & 3 ($35.4 million); and other Port improvement projects. The Port
Capital Budget is supported primarily with fund balance, bond financing, grants and a transfer
from the Port operating fund.
• Water and Wastewater (FY25 Budget - $140,972,000)
The FY25 Capital Budget increases approximately $40.6 million. The budget continues to
fund the maintenance and rehabilitation of existing water and sewer systems throughout the
utility service area. Continuing funding is also provided for infrastructure improvements to
treat per- and polyfluoroalkyl substances (PFAS) within the County’s water system, and for
water and sewer pipe improvements in several utility analysis zones to replace infrastructure
that is at its end of useful life. Water and wastewater projects are primarily funded with utility
user fees and bonds to be repaid from user fees.
• Solid Waste (FY25 Budget - $4,406,000)
The Solid Waste Capital Fund was established in the FY24 Second Supplemental Budget.
The FY25 Budget includes funding for improvements at the Broward County Landfill including
the expansion of Cell 2B, leachate system upgrades, and equipment replacement. Funding is
also included for equipment replacement at the Residential Drop-Off Centers (RDOC) as well
as specific facility improvements to the North and South RDOC. Finally, funding for the
planning and design of two transfer stations is appropriated.
Other Capital Funds
• Transit Capital (FY25 Budget - $40,608,360)
The Transit Capital Budget continues to emphasize the replacement and maintenance of
buses and equipment. The FY25 Capital Program includes $36.2 million of federal grant
funding allocated to enhance security, maintain transit information systems, bus stop
improvements, and the purchase of replacement buses. $4.4 million of concurrency funds are
budgeted for bus stop and shelter improvements and for the purchase of new buses for
expanded service.
Broward County, Florida
29
• Transportation Surtax (FY25 Budget - $1,013,339,560)
The program in FY25 funds core operating expenses for administering the program; Public
Works projects including adaptive signal control, fiber optics, mast arms, intersection
improvements, school zones, road capacity expansion, bike lanes including resurfacing,
lighting improvements, sidewalks including road drainage, bridges and drainage projects.
Transit projects funded include one Light Rail Transit (LRT) lines, and three Bus Rapid Transit
(BRT) lines as part of the PREMO Plan. Other Transit projects include fixed route buses;
paratransit vehicle replacement; planning studies; information technology enhancements; bus
stop and shelter improvements; electric bus charging infrastructure; Copans facility
reconstruction; a new Copans Control Center; design and construction for a future Transit
facility; and a cost increase in the Hollywood Transit Transfer facility project.
Surtax revenues fund Transit existing fixed route service; existing and expansion community
shuttle service; community shuttle bus replacement and stop improvements; the Late Night
Shift Connect and MicroTransit program pilots; regional transportation as well as an allocation
for municipal capital projects.
• Court Facilities Program (FY25 Budget - $3,856,300)
The Court Facilities program budget is funded by surcharges on non-criminal traffic
infractions and its purpose is to fund State court facilities. The FY25 budget includes $1.4
million for rental expenses for the State Attorney’s Office and $2.5 million to repay a portion
of the new Main Courthouse bonds for the West Tower.
• Beach Renourishment (FY25 Budget - $11,254,150)
The FY25 Beach Renourishment Capital Budget includes funding for the Port Everglades
Inlet Management Plan, Hotspot projects, dune restoration, and artificial reef projects. The
sources of funding for the FY25 budget are a transfer from the Four Cent Tourist Tax Revenue
Fund, interest earnings and fund balance. The Beach Renourishment Capital Program is an
ongoing effort to mitigate the natural erosion of beaches to protect residential and commercial
beachfront property, as well as maintain the vitality of the County’s tourism industry.
• Tourist Development Capital Program (FY25 Budget - $27,469,570)
The FY25 Tourist Development Capital Program includes approximately $21.1 million for
routine maintenance, renovations, and major improvement projects at the Convention Center
including new place settings for the East Expansion and major renovations to the existing
Convention Center space that were not part of the Expansion project.
In addition, $1 million is allocated to the Capital Challenge Grant program to provide financial
assistance to organizations promoting Broward County as a tourist destination.
In accordance with the approved agreement with the Arena operation, $2.7 million is
budgeted to support maintenance and operations at the Amerant Bank Arena. In 2024, the
Florida Panthers won the Stanley Cup in the Arena.
Broward County, Florida
30
Finally, contingent upon approval of a cost share agreement with the Performing Arts Center
Authority and the City of Fort Lauderdale, $1 million is allocated for potential improvements to
the Broward Center for Performing Arts.
• Broward Boating Improvement Program (FY25 Budget - $1,737,700)
The FY25 Broward Boating Improvement Program budget includes funding for a reserve
for future projects. The projects recommended by the MAC for FY25-29 include a grant for
derelict vessel removal to the City of Fort Lauderdale and funding assistance for the
engineering design and permitting of the replacement of the Fuel Pier at the City of Hollywood
Marina.
• Affordable Housing Trust (FY25 Budget - $25,434,500)
This program aims to increase the County’s affordable housing stock. It is supported with
mitigation fees paid by developers and funds transferred from the General Fund. In FY25,
$20 million of funding is provided for future affordable housing projects. This transfer of $20
million includes $8.1 million, which represents 90% of expired tax increment obligations for
FY25, and $11.9 million contribution from the General Fund. For FY26 and later, projects will
proposed to be funded with 50% of the estimated savings from expired tax increment
obligations. These funds will supplement resources from state and federal housing grants,
state awards, and the Housing Finance Authority.
• Broward Redevelopment Program (FY25 Budget - $155,360)
Projects eligible for funding through this program include those that remove blight,
increase employment, are environmentally friendly, increase affordable housing, and/or are
childcare facilities seeking accreditation. Cities that are not receiving tax increment payments
through community redevelopment agencies can compete for funding with applications for
specific project requests. In FY25, fund balance and interest earnings are utilized to fund a
position which provides administrative support.
•
Economic Development Program (FY25 Budget - $1,012,700)
The Strategic Job Creation Incentive program will focus on high-wage job creation. The
overall Economic Development Program seeks to improve the wealth, quality of life, and well-
being of communities in Broward County through funding targeted projects that spur
economic growth.
Broward County, Florida
31
Debt Service Budget
FY25 Budget – ($777,323,090)
The Debt Service Budget represents the County’s long-
term obligations to pay for capital improvements
funded through bonds, loans, and other financing
instruments. By borrowing funds for these projects,
existing and future residents and businesses will bear
an equitable share of the debt costs over the useful life
of the capital improvements. The Debt Service Budget
contains resources needed to pay the principal,
interest, and the required debt service reserves for
each loan or bond issue.
Included in the Debt Service Budget are the following
bond issues:
•
2007B & 2012 Parks-Land Preservation General Obligation Refunding Bonds
•
2006B & 2016 Civic Arena Refunding Bonds
•
2017A & Series 2020 Courthouse Refunding Bonds
•
2018 Non-Ad Valorem Taxable Refunding Revenue Note [Civic Arena]
•
2021 Tourist Development Tax Revenue Bonds
•
2022 Convention Center Hotel Revenue Bonds
•
Aviation Bonds
•
Port Everglades Bonds
•
Water and Wastewater Bonds
The FY25 total net debt service budget is approximately $759.1 million, which is 2.5% less than
the FY24 debt service budget of $778.6 million. The year-to-year change is comprised of a
scheduled $21.4 million decrease for the Parks and Land Preservation General Obligation Bonds
which will reach maturity during FY25; a $14.1 million decrease for the Convention Center Hotel
Revenue Bonds due to the spending down of a reserve created for the initial interest payments,
for fiscal years 2023 to 2026, to be paid by and reimbursed to the General Fund, with interest;
and a $16.1 million increase in Aviation debt service due to scheduled increases in principal
payments and reserves for future debt service. The remaining variances in debt service budgets
reflect other programmed changes in debt schedules and modifications in interfund transfers.
Details on the Debt Service Budget can be found in the debt service section of the FY25-29
Capital Program document.
Broward County, Florida
32
Debt Service
10%
Capital
26%
Operating
64%
Appendix
Broward County Demographic Information
Consolidated Fund Summary
Millage Comparison
Ten Year Millage History
Changes in Authorized Positions
Glossary of Terms
Broward County, Florida
33
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Broward County, Florida
34
Broward County Demographic Information
General
Population
Broward County experienced dramatic population growth between 1970 and 2008; however,
over the past several years the population increases have been at a lower rate. According to the
Bureau of Economic and Business Research, the County’s population in 2023 was 1,972,801 of
which approximately 51% live in the County’s seven largest cities. Of Broward’s 31
municipalities, the largest are Fort Lauderdale, Pembroke Pines, Hollywood, Miramar, Coral
Springs, Pompano Beach, and Davie.
The estimated Broward Municipal Services District population in 2023 was 17,224 according the
Bureau of Economic and Business Research.
Year Broward County Established
1915
Type of Government
Charter, Elective 1975
Commission/Manager
Governing Body
Board of County Commissioners
(Nine Members elected from single-member districts)
Area
Total
1,225 square miles
Urban area
428 square miles
Conservation area
797 square miles
Number of Municipalities
31
Broward County, Florida
35
Consolidated Fund Summary
FY24
Revised Budget
FY25
Budget
Percent Change
FY24 to FY25
County-Wide Funds
General
1,819,863,550
1,923,741,690
6%
County Transportation Trust
156,535,120
151,841,260
-3%
Capital Outlay
559,854,940
275,810,370
-51%
Debt Service
235,360,160
186,459,960
-21%
Total County-Wide Funds
$2,771,613,770
$2,537,853,280
-8%
Broward Municipal Service District Funds
Broward Municipal Service District
24,446,720
27,173,510
11%
Street Lighting District
502,420
597,510
19%
Broward Municipal Service District Waste Collection
9,266,660
9,823,140
6%
Total Broward Municipal Service District Funds
$34,215,800
$37,594,160
10%
Special Funds
Affordable Housing Trust
23,705,250
25,434,500
7%
Air Pollution Trust
1,645,500
1,720,830
5%
Animal Care General Trust
785,000
856,880
9%
Adoption Trust
354,150
463,700
31%
Sterilization Trust
748,680
299,850
-60%
Victim Trust
104,600
105,070
0%
Board of Rules & Appeals
14,460,000
16,846,000
17%
Broward Boating Improvement
1,824,700
1,737,700
-5%
Broward County Local Provider Participation Fund
26,903,760
26,903,760
0%
BSO - Fire Rescue Contracts
183,383,290
198,200,990
8%
BSO - Law Enforcement Trust
12,379,100
19,864,660
60%
BSO Consolidated Dispatch Contract
62,082,860
68,651,810
11%
BSO- Law Enforcement Contracts
294,373,310
316,472,420
8%
Homeless Services
7,605,000
7,267,000
-4%
Opioid Regional Settlement Fund
25,740,330
30,549,070
19%
Contract Fund
8,000,000
0
-100%
Pay Telephone Trust
3,310,730
3,236,040
-2%
Broward Redevelopment Program
146,530
155,360
6%
Visit Lauderdale
50,633,260
50,099,030
-1%
Convention Center
28,609,430
35,365,980
24%
Court Cost
1,449,930
1,869,320
29%
Court Facility Fee
3,697,070
3,856,300
4%
Cultural Special Purpose
1,330,000
1,168,500
-12%
Broward County, Florida
36
Driver Education Safety Trust
565,250
570,000
1%
E-911
32,510,570
29,148,320
-10%
Economic Development Program
1,020,900
1,012,700
-1%
Economic & Small Business Development/
Local Business Taxes
1,258,400
1,072,280
-15%
Environmental Permitting Contracts
3,122,840
3,479,070
11%
Building Code Special Purpose
8,520,770
13,523,050
59%
Natural Resources Contracts
3,487,300
4,395,090
26%
Everglades Holiday Park
966,510
1,392,550
44%
Federal & State Grants
81,496,180
89,701,910
10%
Hollywood North Beach Park Fund
844,850
1,095,550
30%
Housing Finance
934,680
929,630
-1%
Impact Fee Surcharge Trust
730,450
948,600
30%
Judicial Technology Fee
7,954,140
8,677,200
9%
Law Library
286,500
260,400
-9%
Licensing, Elevator and Regulatory
8,547,580
9,026,130
6%
Manatee Protection
2,444,620
2,578,160
5%
Parks Impact Fee Trust
619,000
780,000
26%
Parks Enhanced Marine Law Enforcement
2,230,000
1,946,000
-13%
Parks Target Range
1,439,620
1,731,270
20%
Pollution Recovery Trust
1,434,000
1,500,160
5%
Public Records Modernization Trust
1,524,250
837,000
-45%
Teen Court Fee
528,850
593,980
12%
Four Cent Tourist Tax Revenue
133,816,350
147,443,150
10%
Transit
276,549,840
300,955,590
9%
Transportation Surtax
1,867,570,350
1,013,339,560
-46%
Two Cent Tourist Tax Revenue
41,768,650
41,546,350
-1%
Value Adjustment Board
1,694,790
1,844,000
9%
Cocomar Water Control District
2,856,150
2,882,280
1%
Water Control District Two
2,831,330
3,456,010
22%
Water Control District Three
1,846,140
2,297,800
24%
Water Control District Four
1,549,420
1,663,200
7%
Water Management Fund
3,428,660
3,359,230
-2%
Total Special Funds
$3,249,651,420
$2,505,110,990
-23%
Internal Service Funds
Fleet Services
17,414,350
18,164,290
4%
Risk Management/Operating
101,327,660
99,548,700
-2%
FY24
Revised Budget
FY25
Budget
Percent Change
FY24 to FY25
Broward County, Florida
37
Office of Public Communications/Print Shop
2,326,750
2,385,510
3%
BSO Self Insurance
26,947,590
26,255,510
-3%
Human Resources - Employee Benefits
120,048,260
127,491,550
6%
BSO Workers' Compensation
50,265,420
49,625,120
-1%
Total Internal Service Funds
$318,330,030
$323,470,680
2%
Enterprise Funds
Aviation
1,397,810,060
1,212,696,560
-13%
Solid Waste and Recycling Services
73,893,590
86,120,240
17%
Port Everglades
475,794,820
603,658,480
27%
Water & Wastewater
375,103,850
447,076,280
19%
Total Enterprise Funds
2,322,602,320
$2,349,551,560
1%
Total All Funds
8,696,413,340
$7,753,580,670
-11%
Less Budgeted Transfers
$ (1,117,081,490)
$ (901,005,150)
-19%
Less Internal Service Charges
$ (286,002,210)
$ (307,461,110)
8%
TOTAL ALL FUNDS (NET)
$7,293,329,640
$6,545,114,410
-10%
FY24
Revised Budget
FY25
Budget
Percent Change
FY24 to FY25
Broward County, Florida
38
Millage Comparison
Broward County, Florida
39
Millage Rates
Ad Valorem Taxes
FY24
Adopted
Rates
FY25
Rolled-Back
Rates
FY25
Recommended
Rates
FY24
Adopted
Taxes
FY24
Taxes
Levied
FY25
Recommended
Taxes
Countywide
Operating
5.2904
---
5.3260
$1,443,016,135
$1,435,570,554
$1,578,734,384
Capital Outlay
0.2588
---
0.3129
$70,590,612
$70,226,384
$92,749,904
Subtotal
5.5492
5.1481
5.6389
$1,513,606,747
$1,505,796,938
$1,671,484,288
Debt Service (Voted)
0.1198
---
0.0301
$32,676,798
$32,508,195
$8,922,250
Total Countywide
5.6690
5.6690
$1,546,283,545
$1,538,305,133
$1,680,406,538
Broward Municipal Services District
BMSD
2.3353
2.1586
2.3353
$2,962,762
$2,945,765
$3,211,601
Fire Rescue MSTU*
2.6191
2.4210
2.6191
$3,322,815
$3,303,753
$3,601,894
Street Lighting District
0.3743
0.3330
0.3743
$261,814
$260,604
$296,912
Water Control Districts
Water Control District #2
0.1223
0.1120
0.1223
$738,988
$732,188
$802,278
Water Control District #3
0.1325
0.1202
0.1325
$518,699
$516,843
$575,260
Water Control District #4A
0.0121
0.0111
0.0121
$11,214
$11,189
$12,208
Water Control District #4B
0.0318
0.0283
0.0318
$36,505
$35,967
$41,796
Water Control District #4C
0.1276
0.1180
0.1276
$355,934
$356,073
$386,614
Cocomar Water Control District
0.1363
0.1270
0.1363
$894,995
$886,082
$953,074
Tax Rolls
FY24 Certified Roll**
FY24 Revised Roll***
FY25 Certified Roll
Countywide
$272,761,253,356
$271,353,877,560
$296,420,274,964
* An MSTU is a Municipal Services Taxing Unit.
** The FY24 tax roll was certified on 07/01/2023.
***The revised FY24 tax roll reflects all adjustments as of 06/25/2024.
Ten Year Millage History
Fiscal Year
Non-Voted Millage Rate
Voted Millage Rate
Total Millage Rate
2016
5.4741
0.2489
5.7230
2017
5.4474
0.2216
5.6690
2018
5.4623
0.2067
5.6690
2019
5.4792
0.1898
5.6690
2020
5.4878
0.1812
5.6690
2021
5.4999
0.1691
5.6690
2022
5.5134
0.1556
5.6690
2023
5.5306
0.1384
5.6690
2024
5.5492
0.1198
5.6690
2025 Recommended
5.6389
0.0301
5.6690
Broward County, Florida
40
Changes in Authorized Positions
The following chart depicts the changes in the number of positions (CAP) from FY24 to FY25.
*County Commission and agencies that directly report to the Board: County Attorney and Auditor.
** Some or all of the capital project positions shown in this table are associated with capital projects that were budgeted in prior fiscal years.
***Includes grant positions shown in the Operating Budget and positions associated with other multi-year and non-recurring grants anticipated in FY25.
Broward County, Florida
41
FY24 Adopted CAP
FY24 Revised CAP
FY25 Recommended CAP
Change
County Commission*
147
147
147
0
Constitutionals
2
2
2
0
Judicial
40
40
41
1
County Administration
204
204
207
3
Aviation
633
633
633
0
Libraries, Parks and Cultural
1,130
1,130
1,131
1
Resilient Environment
443
443
443
0
Finance and Administrative Services
587
587
587
0
Human Services
455
455
462
7
Port Everglades
266
266
268
2
Public Works
1,048
1,048
1,049
1
Transportation
1,392
1,392
1,392
0
Boards and Agencies
147
147
147
0
Non Departmental
7
7
7
0
AGENCY TOTAL
6,501
6,501
6,516
15
CAPITAL POSITIONS**
County Administration - Surtax
17
17
17
0
Public Works - Administration
2
2
2
0
Public Works - Highway Bridge
5
5
5
0
Public Works - Highway Construction Gas Tax
25
25
25
0
Public Works - Highway Construction Surtax
1
1
1
0
Public Works - Traffic Engineering Gas Tax
29
29
29
0
Public Works - Traffic Engineering Surtax
1
1
1
0
Resilient Environment - Beach
2
2
2
0
Resilient Environment - Housing Administration
2
2
2
0
TOTAL CAPITAL
84
84
84
0
TOTAL POSITION CAP
6,585
6,585
6,600
15
Grants/Other Positions***
337
331
330
-1
TOTAL
6,922
6,916
6,930
14
Glossary of Terms
AMERICANS WITH DISABILITIES ACT
(ADA):
Federal Law passed in 1990 which restricts discrimination of provision of
services and facilities based on disability.
ANNEXATION:
The process of expanding the geographic limits of a municipality to include
unincorporated areas of the County.
APPROPRIATION:
The legal authorization given by the County Commission to make
expenditures and incur obligations using County funds.
BID PACKAGE:
A phase of a construction project that is bid out to a construction contractor.
A bid package is usually one part of a capital improvement project that has
multiple construction contracts.
BONDS:
Obligations to pay back a specific amount of borrowed funds plus interest
payments on specific dates.
BROWARD ADDICTION RECOVERY
CENTER (BARC):
Broward Addiction Recovery Center (BARC) is a substance abuse assessment
and treatment provider serving adult (18 years of age or older) Broward
County residents at two locations. Services provided by BARC include
assessments, a medically supervised detoxification unit, residential, and
outpatient treatment. Case management and housing are also provided for
those actively in treatment.
BROWARD COUNTY JUDICIAL
COMPLEX (BCJC):
This complex currently consists of the North Tower, East Wing, Central Wing,
West Wing, and East and South parking garage. It is located at 201 SE 6th
Street in Fort Lauderdale. The West Tower is a new courthouse tower to
replace the existing Central and West Wings. The Tower opened to the public
in FY17.
BROWARD MUNICIPAL SERVICES
DISTRICT (BMSD) AREA:
The portions of Broward County which are not within a municipality.
Municipal level services such as fire protection, neighborhood parks, code
enforcement and garbage collection are provided to these unincorporated
areas by the County.
BROWARD MUNICIPAL SERVICES
DISTRICT (BMSD) REVENUES:
The property taxes, utility taxes, franchise and other fees and fund balances
to support BMSD projects. These revenues are generated by residents and
businesses in unincorporated areas.
BSO:
Broward Sheriff’s Office.
CAPITAL BUDGET:
The first year of the Capital Program which includes capital project
appropriations and the revenues required to support the projects.
CAPITAL EQUIPMENT:
Equipment with a value over $5,000 and an expected life of more than one
year; such as, automobiles, computers, and furniture.
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 for a five-year period. The program is
adopted by the County Commission annually.
CAPITAL PROJECT:
A capital project maintains, improves, acquires or constructs a County
facility, infrastructure or other fixed asset that has a minimum useful life in
excess of one year. Projects involve buildings, streets, parks, water and
sewer systems, and Port and Airport projects. Projects are typically budgeted
in the financial system as a single “project ID;” however, there are some
projects budgeted in multiple “project IDs” due to their size or complexity.
CAPITAL REAPPROPRIATION:
Appropriated funds that remain unspent at the end of a fiscal year and are
allowed to be rolled forward and expended in subsequent fiscal years for the
original purpose designated and approved by the Board
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COMPREHENSIVE PLAN:
Mandated by Florida Statutes, all local governments must develop and adopt
a comprehensive plan to ensure adequate infrastructure to serve population
growth and to ensure the environment is protected.
CONTINGENCY:
Funds allocated for costs which may arise as a result of unforeseen
conditions.
COUNTY TRANSPORTATION TRUST
FUND (CTTF):
The County’s Transportation Trust Fund includes all gas taxes and other
transportation revenues. Revenues are initially budgeted in this fund and
transferred to other funds for spending.
DEBT SERVICE:
Payments of principal, interest, and issuance costs associated with borrowing
funds to pay for capital projects.
EMERGENCY OPERATIONS CENTER
(EOC):
The Emergency Operations Center is a state of the art communications
center that serves as the County’s command center during an emergency.
ENTERPRISE FUND:
A fund which pays for the cost of its operations and capital improvements
from user fees and does not receive property tax support. County enterprise
funds include Water and Wastewater, Aviation, Port Everglades and Solid
Waste.
ENTERPRISE RESOURCE PLANNING
(ERP):
An ERP system is software that replaces many stand-alone systems of
individual departments and offices, such as finance, budget, purchasing,
project and grants management, payroll and human resource management.
FISCAL YEAR (FY):
The period of time in which funds are appropriated and accounted for. The
County fiscal year begins annually on October 1st and ends on September
30th of the next calendar year.
FIXED ASSETS:
Assets of a long-term character which are intended to continue to be held or
used; such as, land, buildings, improvements other than buildings,
machinery, and equipment.
FORT LAUDERDALE-HOLLYWOOD
(FLL) INTERNATIONAL AIRPORT:
An aviation facility serving domestic, international, and cargo flights located
at 100 Terminal Dr. in Fort Lauderdale.
FUND:
Monies set aside and accounted for separately in order to ensure that the
monies are spent for a specific purpose or according to legal requirements.
FUND BALANCE:
The amount of revenues exceeding expenditures for a given fund at the
close of a fiscal year which can be carried over to support the fund’s budget
in the next fiscal year.
GENERAL CAPITAL REVENUES:
The taxes, interest income, transfers, reimbursements and fund balances
appropriated to support general capital projects. Projects include the
acquisition, construction, maintenance, repairs and renovation of County
facilities, and the acquisition of equipment. These projects typically do not
have dedicated revenue sources.
GOAL:
A clear statement of what a program is intended to achieve over time and its
impact on Broward County citizens.
GOVERNMENT CENTER EAST (GCE):
The County’s main administrative facility located at 115 S. Andrews Avenue
in Fort Lauderdale.
GOVERNMENT CENTER WEST (GCW):
A satellite administrative facility located at 1 N. University Drive in
Plantation.
GRANTS:
Contributions or gifts of cash or other assets from another government or a
non-profit organization to be used or expended for a specific purpose,
activity, or facility.
GREENWAY:
Public land, linear in shape, protected and managed as part of linked
conservation or recreation lands.
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IMPACT AND CONCURRENCY FEES:
Funds collected from a developer to fund improvements required to serve
the residents or users of the development. The County currently collects
impact fees for roads, parks, school facilities, and water and sewer
infrastructure. Concurrency fees are collected for non-roadway
transportation improvements.
INFLATIONARY INCREASES:
Increases to project costs solely due to the rising costs of materials and
labor.
INFRASTRUCTURE:
The roads, facilities, underground structures and other capital improvements
necessary to provide services.
INTEGRATED WATER RESOURCE
PLANS (IWRP):
The Broward Countywide Integrated Water Resource Plan (IWRP) is the long-
term plan of Broward County’s water management community for meeting
the needs of Broward’s water users. It has been developed to coordinate the
sources and users of water for effective and efficient local water
management and to assist the local water suppliers in meeting the County’s
present and future urban and natural systems water needs.
INTEREST INCOME:
Revenues earned on cash balances within each fund.
ISSUANCE COSTS:
The expenses associated with the sale of a new issue of municipal securities
including such items as legal fees, financial advisor fees, rating agency fees,
printing, and others. In certain cases, the underwriter’s spread and bond
insurance premiums may be considered as part of the overall costs of
issuance.
LEVEL OF SERVICE:
The product or end results of a program.
LESS FIVE PERCENT:
Under state statute, revenues are budgeted at 95% of anticipated receipts,
except for transfers, fund balance, bond issues, selected grants and
reimbursements which are budgeted at 100%.
MANDATED PROGRAM:
A program that Broward County must provide under Federal law, State law, a
judge’s order, or the Broward County Charter.
MILLAGE RATE:
The amount of ad valorem property tax levied per $1,000 of taxable
assessed value of real property.
MUNICIPALITY:
A geographically defined area that has been granted limited self-governing
authority by the State. The powers of a municipality are listed in a charter of
incorporation and are limited by State statute.
MULTI-YEAR (MY):
Indicates the project is funded over several fiscal years.
NON-AD VALOREM FINANCING:
The borrowing of funds for capital projects with the commitment to pay the
debt service with revenues other than property taxes.
NORTH REGIONAL COURTHOUSE:
A satellite courthouse facility located at 1600 W. Hillsboro Blvd. in Deerfield.
OPERATING BUDGET IMPACT:
The incremental adjustment to an Operating Budget resulting from the
completion of capital improvements. Typically included are the costs to
operate and maintain the facility. The impact of the project may also result in
savings to the budget.
OPERATING REVENUES:
Revenues generated from the operating activities of an agency as a result of
charging fees to customers to cover on-going operating, debt service and
Capital Program requirements. The term is typically associated with
Enterprise Funds.
PORT EVERGLADES (PE):
A seaport facility that is a center for international trade and cruise vacations
located at 1850 Eller Dr. in Fort Lauderdale
PRINCIPAL:
The original amount borrowed through a loan, bond issue or other form of
debt.
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PREMO:
Broward County’s Premium Mobility (PREMO) plan will provide a countywide
network of premium transit services that provide modern convenient mobility
that is attractive, safe, reliable, and frequent.
PROPERTY TAXES
(AD VALOREM):
A revenue which is collected on the basis of a rate applied to the taxable
valuation of real property established by the elected Property Appraiser.
PUBLIC ART & DESIGN ORDINANCE:
Ordinance that establishes an art allocation for the acquisition and
maintenance of works of art based on a percentage of the amount of design
and construction funding that is appropriated for eligible capital projects.
RESERVES:
An account used to earmark funds to be expended for a specific purpose in
the future.
REVENUE:
The taxes, fees, charges, special assessments, grants and other funds
collected and received by the County in order to support the services
provided.
SOUTH REGIONAL COURTHOUSE
(SRCH):
A satellite courthouse facility located at 3550 Hollywood Blvd. in Hollywood.
SPECIAL ASSESSMENT:
A compulsory charge made against certain properties to defray part or all of
the cost of a specific improvement or service deemed to primarily benefit
those properties.
TRANSFER:
The movement of cash or other resources between funds.
TRANSPORTATION CAPITAL
REVENUES:
The local option and constitutional gas taxes, interest income,
reimbursements from other funds and fund balance appropriated to support
road construction, road improvements, and traffic signalization projects.
TRANSPORTATION
SURTAX:
The one cent local sales tax levied through voter approval of a ballot
measure in November of 2018. Proceeds are statutorily required to be spent
on transportation improvements.
USER CHARGES:
The payment of a fee for direct receipt of a public service by the person
benefiting from the service.
WATER AND WASTEWATER
SERVICES (WWS):
County Agency that provides clean drinking water, regional wastewater
services, and storm water and canal services that support aquifer and flood
management in Broward County
WEST REGIONAL COURTHOUSE:
A satellite courthouse facility located at 100 N. Pine Island Road in
Plantation.
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