FY26_Budget_in

Board of County Commissioners

Nan H. Rich

Commissioner, District 1

Mark D. Bogen

Vice Mayor, District 2

Michael Udine

Commissioner, District 3

Lamar P. Fisher

Commissioner, District 4

Steve Geller

Commissioner, District 5

Beam Furr

Mayor, District 6

Alexandra P. Davis

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 2026

Budget-In-Brief

The Broward County Budget provides Broward County residents, and the Board of County

Commissioners, with a funding plan for FY26. 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 FY26 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 FY26-30 Capital Program provides detailed information on all construction and other

capital and infrastructure projects programmed for FY26-30. 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

Jessica Cheung

Boyd Glover

William Hodge Hermann

Lisa Horn

Samuel Ling

Jenna Lyons

David MacKenzie

Arnela Ombasic

Patrick Picard

Elise Puchferran

Juan Raffo

Michael Randle

SunJin Zanker

Budget

FY26

Table of Contents

Fiscal Year 2026 Budget Message ______________________________________________ 1

Overview of the Financial Landscape __________________________________________ 1

Operating Budget process __________________________________________________ 2

Budget Priorities for FY26 __________________________________________________ 3

Major milestones _________________________________________________________ 4

Operating Budget _________________________________________________________ 4

FY26 Budgeting Process______________________________________________________ 7

Overview of FY26 Budget ____________________________________________________ 8

FY26 Revenues ___________________________________________________________ 10

Overview ______________________________________________________________ 10

Property Taxes __________________________________________________________ 11

Fees and Charges ________________________________________________________ 14

Sales Tax ______________________________________________________________ 14

State Revenue Sharing ___________________________________________________ 15

Gas Taxes _____________________________________________________________ 16

Fund Balance ___________________________________________________________ 16

FY26 Appropriations________________________________________________________ 17

Operating Budget Highlights _______________________________________________ 17

Capital Outlay Budget ____________________________________________________ 24

Debt Service Budget _____________________________________________________ 29

Appendix ______________________________________________________________ 31

Broward County Demographic Information ____________________________________ 33

Consolidated Fund Summary _______________________________________________ 34

Millage Comparison ______________________________________________________ 37

Millage History __________________________________________________________ 38

Personnel CAP by Department—Number of Positions Authorized ___________________ 39

Glossary of Terms _______________________________________________________ 40

(This page intentionally left blank).

Broward County, Florida Adopted Budget FY26 1

Fiscal Year 2026 Budget Message

To: Board of County Commissioners October 10th, 2025

I am presenting to you the Broward County Adopted Operating Budget and Capital Program for

FY26 under somewhat challenging circumstances. This budget reflects the Commission priorities

shared through the various budget workshops and Commission discussions and represents a

fiscally responsible approach that recognizes the needs of the community we serve. As you are

aware, this budget has been developed while a number of uncertain fiscal trends have been in

the background for the county, and with the particular significant financial impact in FY26 to the

County’s budget for the transition to the County-wide elected Tax Collector.

Overview of the Financial Landscape

The national and state economies continue to show signs of a possible downturn over the next

year or two, with the housing market in particular flux due to interest rate levels and concerns

about insurance and property assessments. The county’s sales tax and revenue sharing receipts

have been uncertain in the last few years and have shown signs of decline as consumers

transition from spending large amounts on goods during the pandemic to more on services,

which do not generate much sales tax revenue. A second major influence of our local economy is

the tourism sector, which has experienced some fluctuations, thus resulting in further

uncertainty to the local, state, and national economies.

During the recently completed state legislative session, there were a number of measures

discussed, proposed and some ultimately adopted that have impacted the County’s finances, and

are reflected in the Budget. Most notably, the elimination of commercial rents and leases from

the state sales tax base has a double impact to the County. First, the elimination of commercial

rents and leases from the 1% transportation surtax tax base, an estimated $40 million per year

of recurring revenues is lost. This loss will greatly limit the County’s ability to fund needed

transportation improvements in the years ahead. Second, the same repeal of taxation of

commercial rents and leases also reduces the county’s half-cent sales tax and state revenue

sharing receipts, which equates to an estimated $5 million of General Fund dollars, per year.

Further, the state budget reduced funding to various state agencies, including the Florida

Department of Transportation (FDOT), where the County’s partnership in important projects of

regional significance, such as Broward Commuter Rail South, appears to be severely impacted.

At the federal level, the county is following the budget and fiscal changes closely as many of our

services rely on numerous partnerships with federal agencies through grants and other

mechanisms to provide essential services to many in our community. While it is too early to

determine the overall impact of some of the proposals and changes under discussion, the county

has already been notified of possible changes to grants that support important functions in the

areas of emergency management, human services and other disciplines. The most concerning

Broward County, Florida Adopted Budget FY26 2

immediate change under consideration involves Federal Emergency Management Agency (FEMA)

critical funding related to emergencies. Given the uncertainty of the outcome of some of these

proposals, the long-standing federal, state and local partnership we have had in years past, may

not exist in the same form in the future, and the county must plan for a substantially higher

financial risk in the event of major unforeseen events.

Finally, as briefly mentioned above, for FY26, the county budget will be the first one to fully

incorporate the impact of the elected Tax Collector. The Tax Collector, as a County Fee Officer, is

funded by roughly a 2% commission on ad valorem taxes collected for the County, as well as for

the School Board, at an estimated cost of $80 million for FY26. This level of funding is far higher

than the cost of tax collection previously, and as we understand it, includes significant costs

related to the state function of drivers ’licensing, vehicle registration and related services.

Operating Budget process

Given the reasons described above, the budget process for FY26 has been challenging. During

the Commission’s Board Retreat Budget Workshop in March, we discussed the budget outlook

and the Tax Collector transition. In order to prepare for the upcoming budget, at that time, there

was a desire by the Commission for the Mayor and I to communicate with the Constitutional

Officers to ensure that their requests were mindful of and reflected the fiscal outlook that we

collectively face as a County. While I am happy to report that a number of Constitutional

Officer’s requests reflected a modest level of increase, and a prioritization of their proposals was

helpful in preparing the Adopted Budget, unfortunately, there were not enough resources

available to address the full requests submitted by the constitutional offices.

To that end, and to attempt to provide additional resources to submit a balanced Adopted

Budget, I asked Directors of County agencies to evaluate their budgets carefully and to prepare

a plan reflective of a 5% reduction scenario from their core budgets. As you are aware, costs

outside the county’s control such as utilities, health care, and mandated state retirement

contributions, have grown since last year. After reviewing the Departments ’submissions, the

Adopted Budget reflects numerous reduction adjustments, and has been tailored to have

impacts that protect the priorities you, as Commissioners identified and shared during the

various budget workshops. Ultimately, these budgetary reductions are significant, and there will

be some noticeable impacts to our agencies. However, the goal was to trim budgets where

possible while protecting services to those most in need in our community to the greatest

extent, given the circumstances.

The Adopted Budget reduces the County’s number of funded positions by 159. This change is the

net impact of adjustments across all agencies, including grant funding changes and other

position addition funded by outside sources. For County agencies, 149 positions have been

eliminated to achieve budgetary reductions, with 72 in the General Fund.

Broward County, Florida Adopted Budget FY26 3

For the General Fund county agencies, the reduction in personnel and other operating costs

results in a nearly $20 million reduction to core budgets for FY26. In the coming months, I will

be working with Departments to ensure that service levels are maintained as much as possible,

and will be prioritizing the filling of any critical vacant positions to that end.

Budget Priorities for FY26

In order to adequately prepare for the uncertainties described above and for the budgetary

challenges faced, this Adopted Budget focuses on a number of Commission goals:

⁃Budget: The FY26 Adopted Budget restrains spending through personnel and operational

expense reductions while protecting the Commission’s priorities collectively articulated

during the budget workshops that reflected the budgetary priorities you directed me to focus

on such as: affordable housing, services for those most vulnerable in our community such as

the homeless, elderly, and mental health services, as well as cultural and economic

development initiatives, and addressing the needs of the BMSD.

⁃Reserves: An increased amount is proposed for the county’s overall General Fund reserves,

including the additional revenue from the July 1st Tax Roll for the reserve for emergency

preparedness and shelters, which reflects the Commission’s directives.

⁃Credit rating: The county maintains our credit rating and General Obligation rating at “AAA”

with all three major rating agencies, and the Adopted Budget ensures all financial obligations

are adequately addressed to ensure the County’s financial health is protected.

⁃Millage rate: The FY26 Adopted budget reduces the county’s overall millage to 5.6658.

⁃Debt: I am pleased to report that the county has paid off all General Obligation (GO) debt,

and the amount of GO debt per capita is now $0.

⁃Public safety: To demonstrate the County’s commitment to public safety despite the budget

challenges this year, the Adopted Budget includes dollars for a second year of salary

adjustments for the Broward Sheriff’s Office detention deputies, as originally proposed by

the Sheriff last year, and reiterated as a priority by the Sheriff in this year’s budget request

and budget workshop discussion. This (second consecutive year) $8 million increase for

salary adjustments for Detention Deputies, coupled with the requested increase to BSO’s

Central Broward district budget (serves Broward Municipal Services District), and other

priority areas requested by BSO, to the extent that resources were available. BSO’s budget

is increased over the FY25 budget by 3% overall, and represents the largest operating

appropriations to public safety in the County’s history.

Broward County, Florida Adopted Budget FY26 4

Major milestones

While the FY26 budget was challenging to prepare, as a result of years of fiscal responsibility,

operating County government efficiently, and preparing for financially uncertain times (in part by

adding resources to reserves), the County is cautiously optimistic that it is adequately prepared

to rise to the challenges that may lie ahead.

As such, as the County enters into FY26, an important milestone will be achieved. Embracing the

forward vision and years ’long efforts of the Commission will allow Broward County to welcome

the opening of the East expansion of the Convention Center, together with the Convention

Center Headquarters Hotel. I want to express my appreciation for all the hard work by many

county staff and our partners that have brought us to this point. This investment will truly be a

milestone for our community and will be a world class amenity for the visiting public and

convention goers to enjoy. The Florida Panthers have exceeded last year’s success with a repeat

performance by winning the Stanley Cup again. The renewed, long-term public-private

partnership between the County and the Panthers organization, has resulted in a positive and

beneficial collective impact to the community and to the local economy, which we look forward

to continuing to benefit from in the years to come.

Operating Budget

Total Budget

The total Adopted Budget for FY26 is $8,754.8 million, which encompasses all tax-supported and

non-tax supported funds. Below is the comparison to the revised FY25 budget:

Overall, the total FY26 Adopted Budget, operating, capital and debt service, for all funds, is

$928.4 million above the Revised Budget for FY25.

The Capital Budget for FY26 is higher by $568.4 million due to appropriations for Terminal 5 at

the airport, an additional $138 million for the Emergency Operations and Communications

Center, and other transportation capital projects.

The Operating Budget for all funds, not just the General Fund, is $425.8 million above FY25

(8.5%), with Constitutional Officers up $137 million (funded at $80 million for new Tax Collector

Budget

FY25 Revised

($million)

FY26 Adopted

($million)

Difference

($million)

Operating Budget

5,020.1

5,445.9

425.8

Capital Budget

1,985.6

2,553.9

568.4

Debt Service Budget

820.8

755.0

-65.8

Total

7,826.5

8,754.8

928.4

Broward County, Florida Adopted Budget FY26 5

and law enforcement and fire BSO contracts up $49 million). Included in FY26 is a Hotel

Enterprise Operating Fund at $99.6 million (fully supported by hotel operating revenues), and

the Local Provider Participation Fund (fully paid by private hospitals) is $38 million higher for

FY26. All other remaining spending is up $151.2 million for FY26.

The Debt Service Budget in FY26 is $65.8 million lower than FY25 at $755 million.

County-wide Ad Valorem Millage

County-wide property tax revenue for FY26, based on the July 1 tax roll, is up 7.5% over the

FY25 Budget. The real estate market for residential properties continued at somewhat higher

price levels, but with lower sales volume in 2025, while condo prices and activity are still

concerning. The high price of residential housing and the recent higher level of interest rates

continues to significantly impact housing affordability in the county.

The Adopted FY26 Budget provides for a modest reduction to the millage rate. Property

taxpayers will have a reduced County-wide millage rate of 5.6658 resulting from this budget.

Homesteaded properties will be limited to increases in tax bills of 2.9% due to the “Save Our

Homes” provision. It is important to note that county taxes comprise approximately only one

quarter of the overall property tax bill. The debt service millage rate ends in FY26 as all County

General Obligation debt has been paid off. This Budget incorporates the following changes for

the overall County-wide total millage rate:

The capital millage rate is based on the goal of continuing to invest in our“ pay-as-you-go”

capital program supporting our infrastructure, and is funded at $99.7 million for FY26.

The capital budget for FY26 and capital program for FY26-30 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, a range of public

safety projects at courthouses, law enforcement and fire facilities, the regional communication

network, and the Emergency Operations and Communications Center.

Notwithstanding the County’s “pay-as-you-go” financing of General Capital maintenance and

repair projects, current levels of funding will be insufficient for other major capital projects being

Budgeted Millage Rates

FY25 Rate

FY26 Adopted Rate

Difference

General Fund

5.3260

5.3529

0.0269

General Capital Outlay

0.3129

General Obligation Debt

0.0301

0.0000

-0.0301

Total

5.6690

5.6658

-0.0032

Broward County, Florida Adopted Budget FY26 6

contemplated such as Government Center East and replacement of the South Regional

Courthouse Campus.

Ad valorem taxes provide the vast majority of revenue for the County’s General Fund. The

overall outlook for the General Fund is uncertain, and the outlook for employment and tax

revenues is less clear as the economy is still growing, but at a slower rate. For FY26, General

Fund revenues are estimated higher than FY25. Overall, General Fund recurring revenues in

FY26 are budgeted to be $1.855 billion, up $88.5 million or 5.0% from FY25, but does not

account for the new elected Tax Collector’s commission of an estimated $80 million.

Prudently preparing for the future

The Adopted Budget proposes a series of actions to restrain the county budget, given available

resources, while protecting services to those most in need in our community to the greatest

extent.

• County-wide millage rate adopted at lower level of 5.6658 for FY26.

• A reduction in the County’s overall number of funded positions by 159.

• For the General Fund county agencies, our budget reduction exercise resulted in reductions in

ongoing core expenses of $20 million per year.

• Additionally, the budget increases reserves overall to guard against the next few years’

uncertainties.

• An increase of emergency and cash flow reserve of $40 million, of which $25.2 million is one-

time funding from FY24’s audited financial statements.

• An increase of $6 million in the reserve for emergency preparedness and shelters to $14

million to be more financially prepared for both anticipated and unexpected costs from

emergency events.

• The funding for public safety represents the largest operating appropriations to public safety in

the County’s history.

Together with the limited and targeted investments described above, this Adopted Budget

responsibly 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 Adopted Budget FY26 7

FY26 Budgeting Process

The Board of County Commissioners each year balances the demands for services with the need

for responsible stewardship of public funds. The budgets for the Supervisor of Elections was

discussed at a budget workshop on May 13th together with a presentation from the Chief Judge

and a discussion of Commissioner priorities for FY26. Subsequently, the Board reviewed the

budgets for the Property Appraiser, Broward Sheriff’s Office (BSO) and Water and Wastewater

Services on June 3rd. On June 17th the County Administrator presented 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 FY26 Recommended Budget in July.

The County Commission scheduled additional workshops in August to discuss 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. Further discussions and changes to the

proposed budgets were made at the public hearings and the final Adopted Budget for FY26

approved.

Note for FY26 only:

This FY26 Adopted budget includes changes involving a number of reorganizations. There is a

proposed consolidation and creation of a new Public Works and Environmental Services

Department. Additionally, the Housing and Urban Planning divisions are consolidated within the

newly created department. These reorganizations move positions and resources to better align

organizational responsibilities.

The FY26 budget also includes the Hotel Enterprise Operating Fund, with the new hotel opening

soon.

The elected Tax Collector is presented in this budget in overall terms, as the impact of the

commission fees charged by the Tax Collector. The spending budget for FY26 has been approved

through a process involving the Florida Department of Revenue.

Note also that the Florida Legislature made changes to the services that are eligible for state

sales tax during the 2025 session. In particular, state sales tax is no longer levied on

commercial rents and leases. The county’s 1% transportation surtax uses the state sales tax

base as well, so the result is that the 1% surtax will no longer be levied on commercial rents and

leases. The initial estimate of the impact to the county’s surtax revenues for FY26 and beyond is

included in this Adopted budget in the amount of $40 million per year. This estimated impact will

be refined once actual tax collection data is available related to this change.

To facilitate comparison of the FY26 Adopted budget, the number of personnel and budgets

within these departments are shown for FY26, FY25 Revised, and FY24 Actual Revised.

Broward County, Florida Adopted Budget FY26 8

Overview of FY26 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 county-wide.

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 provides 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

Consolidated Dispatch

Collection & Investment of Revenue

Auto Tag Licensing

Plat Review

Fire Rescue

Comprehensive Planning

Child Care

Port Everglades

Road Patrol

County Administration

Collection of Taxes

Property Assessments

Solid Waste Services

Print Shop

Consumer Affairs

Rail

Facility Construction/Management

Contractor Licensing

Recording Official & Public Records

Documents

Fleet Services

Convention Center

Redevelopment

Municipal Services

GIS Services

Cultural Programs

Regional Communications

Code Enforcement

Human Resources

Detention & Community Programs

Regional Fire Rescue

Fire Rescue

Information Technology

Economic Development (including Film Commission)

Regional Parks

Garbage Collection

Intergovernmental Affairs

Elections Administration

Roadway Construction/Maint.

Law Enforcement

Internal Investigations

Emergency Management

Small Business Opportunity

Lot Clearing

Legal Services

Environmental Protection

Tourism Development

Neighborhood Parks

Management & Budget

Health Care

Traffic Engineering

Neighborhood Planning

Professional Standards

Homeless Services

Transit

Neighborhood Roads

Purchasing

Human Services

Transportation Planning

Recycling

Real Property and Real Estate

Development

Human Rights Protection

Trauma Mgmt. Services

School Crossing Guards

Records Storage

Landfill (trash)

Value Adjustment Board

Radio Maintenance

Land Use & Development Management

Water and Wastewater Treatment

& Transmission

Risk Management

Law Enforcement Services

Water Management

Telephone Services

Libraries

Debt

Service

Operating

64%

Capital

27%

Operating

62%

Capital

29%

Debt

Service

Broward County, Florida Adopted Budget FY26 9

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.

$1,031.4

$826.0

$346.5

$108.4

$0 $250 $500 $750 $1,000 $1,250

Transportation Surtax

Enterprise Capital Funds

General Capital Funds

Other Capital Funds

FY26 Capital Budgets ($millions)

$1,576.8

$949.3

$619.2

$536.5

$429.3

$332.7

$276.3

$244.5

$182.5

$170.9

$128.0

$0 $250 $500 $750 $1,000 $1,250 $1,500 $1,750

Constitutionals/

Judicial

Non-Departmental

Aviation

Public Works and

Environmental Services

Finance &

Adminstrative Services

Port Everglades

Transportation

Human Services

County Administration/

County Commission

Libraries, Parks

and Cultural

Boards & Agencies

FY26 Operating Budgets ($millions)

Broward County, Florida Adopted Budget FY26 10

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 FY25 to FY26.

FY26 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

$430.6

$105.1

$76.4

$58.3

$50.8

$21.9

$10.5

$1.4

$0 $100 $200 $300 $400 $500

Aviation Bonds

Water & Wastewater Bonds

Port Everglades Bonds

2021 Tourist Development Tax

Revenue Bonds

2022 Convention Center Hotel

CBA Bonds

2017A and Series 2020

Courthouse Refunding Bonds

Civic Arena Revolving

Loan Fund

2006B & 2016 Civic

Arena Refunding Bonds

FY26 Debt Service Budgets ($millions)

Broward County, Florida Adopted Budget FY26 11

airport, the port, and water/wastewater) are funded by their own designated revenues, while

some of the most visible County services (such as law enforcement, libraries and parks) are

funded primarily with property taxes. The FY26 budget is supported by $1,805.8 million in

County-wide property taxes.

Property Taxes

In FY26, overall County-wide property tax revenue increases $125.4 million when compared to

the FY25 Adopted Budget and $135.5 million when compared to the final amount of taxes levied

in FY25 due to decreases in the tax roll that have occurred since last July. These taxes are

allocated to two separate funds:

Fund (dollars in millions)

FY25 Adopted Taxes

FY25 Actual Taxes Levied

FY26 Adopted Taxes

General Fund

$1,578.7

$1,569.3

$1,706.1

Capital Outlay Fund

$92.8

$92.2

$99.7

Voter Approved Debt Service

$8.9

$0.0

Total

$1,680.4

$1,670.3

$1,805.8

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 FY26 reduced total millage rate of 5.6658.

Homestead Property with Save Our Homes” Differential (based on the State-mandated 2.9%

maximum increase in assessed value of the average property for FY26 in Broward County)

FY25

FY26

Taxable Value

$258,252

$265,741

Property Taxes

$1,464

$1,505

Change if same home as FY25

$41

Other Residential Properties (based on the percent change in the average taxable value for all

residential properties)

FY25

FY26

Taxable Value

$409,893

$444,473

Property Taxes

$2,324

$2,518

Change FY25 to FY26

$194

Broward County, Florida Adopted Budget FY26 12

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

56.658% of the state limit for FY26. The following chart shows the County-wide operating and

voted debt service millage rates since FY17, including the reduction in FY26 to 5.6658:

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 FY17:

0.0

1.5

3.0

4.5

6.0

FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26

Millage Rates, FY16 - FY26

County-wide

Voted Debt

0.0

50.0

100.0

150.0

200.0

250.0

300.0

350.0

FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26

Total Taxable Property Value, FY17 - FY26 ($billion)

Broward County, Florida Adopted Budget FY26 13

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 6.2%

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 FY26 tax roll over the current year.

The fact that the county levies $1,805.8 million in County-wide taxes in FY26 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 is often greater than 4%.

FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25

Uncollected Property Taxes, FY16 - FY25 (Percentage Uncollected)

VAB Adjustment

Not yet collected

Discounts

Broward County, Florida Adopted Budget FY26 14

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. Some of this revenue pays for debt service on the Courthouse.

Revenues from the County’s portion of the half-cent sales tax are used to support the following

in FY26: General Fund programs ($72.8 million); Public Works and Environmental Services

highway operations divisions ($17.2 million); and Broward Municipal Services District (BMSD)

emergency medical and fire protection services ($0.79 million). The amount allocated for use in

the BMSD is based on the population of the BMSD (the unincorporated area of Broward County).

During the 2025 Legislative session, a bill was passed that eliminated commercial rents and

leases from the state sales tax base. This change has a double impact to the County. First, the

ending of taxation of this activity from the 1% transportation surtax tax base reduces an

estimated $40 million per year of recurring revenues. This loss will limit the County’s ability to

fund needed transportation improvements in the future. Second, the same repeal of taxation of

commercial rents and leases also reduces the county’s half-cent sales tax and state revenue

sharing receipts, which equates to an estimated $5 million of General Fund dollars, per year.

Half-cent sales tax revenues recovered after the pandemic but recent trends have been static or

even showing some declines. Revenues are now forecasted in the FY26 Budget at $90.8 million,

down over $14 million from the forecast one year ago for FY25. The chart on page 15 illustrates

the historical trend.

Broward County, Florida Adopted Budget FY26 15

*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 FY26, $37.68 million will support

General Fund County-wide Programs. The remaining $0.331 million of the County’s share is

allocated to the Municipal Service District Fund to support BMSD services. State Revenue

Sharing revenue was $30.6 million in FY17 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

100

120

FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25* FY26*

Half Cent Sales Tax Revenue, FY17 - FY26 ($millions)

FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25* FY26*

State Revenue Sharing Funds, FY17 - FY26 ($millions)

Broward County, Florida Adopted Budget FY26 16

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 ($6.9 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 ($16.0 million) - This two-cent gas tax is allocated to road

construction and maintenance projects.

• The Original 6 Cent Local Option Gas Tax ($31.3 million) – This six-cent gas tax primarily

supports Transit and transportation capital operations and Traffic Engineering and Highway

and Bridge Maintenance projects in FY26.

• The Ninth Cent Local Option Gas Tax ($9.0 million) - This one-cent gas tax primarily

supports Transit and transportation capital operations and Traffic Engineering and Highway

and Bridge Maintenance projects in FY26.

• The Additional 3 Cent Local Option Gas Tax ($10.7 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 FY26.

• 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 FY26.

Fund Balance

A 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 Adopted Budget FY26 17

FY26 Appropriations

The following sections describe changes to budgeted

appropriations from FY25 to FY26.

Operating Budget Highlights

The total Operating Budget is $425.8 million higher

(8.5%) for FY26. Specific highlights for the General

Fund, Special Revenue, Enterprise Funds and Broward

Municipal Services District budgets are summarized

below.

General Fund

(FY26 Budget – $2,034,725,420)

Appropriations increase approximately $110 million or 5.7%, attributable to the net increase in

the property tax roll offset by lower revenues from half-cent sales tax revenues.

This year’s budget has been developed with the challenge of incorporating $80 million of

recurring expenditures related to the transition to the elected Tax Collector. Thus relatively few

dollars were available for addressing cost pressures and other requests.

Budget: The FY26 Adopted Budget restrains spending through personnel and operational

expense reductions while protecting the Commission’s priorities collectively articulated during

the budget workshops that reflected the Commission’s budgetary priorities such as: affordable

housing, services for those most vulnerable in our community such as the homeless, elderly, and

mental health services, as well as cultural and economic development initiatives, and addressing

the needs of the BMSD.

Public safety: To demonstrate the County’s commitment to public safety despite the budget

challenges this year, the Adopted Budget includes dollars for a second year of salary

adjustments for the Broward Sheriff’s Office detention deputies, as originally proposed by the

Sheriff last year, and reiterated as a priority by the Sheriff in this year’s request and workshop

discussions. This (2nd consecutive year) $8 million increase for salary adjustments for Detention

Deputies, coupled with the requested increase to BSO’s Central Broward district (serves Broward

Municipal Services District) budget and other priorities requested by BSO, to the extent that

resources were available. BSO’s budget is increased over the FY25 budget by 3%.

Reserves: An increased amount is proposed for the county’s overall General Fund reserves,

including the additional revenue from the July 1st Tax Roll for the reserve for emergency

preparedness and shelters, which reflects the Commission’s directives.

Operating

64%

Capital

27%

Operating

62%

Capital

29%

Debt

Service

Broward County, Florida Adopted Budget FY26 18

Major Special Revenue Funds

The FY26 budget includes the following major funds that comprise the majority of the total.

• Building Code (FY26 Budget - $12,293,900)

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 decreased by approximately $1.2 million in

FY26 primarily due to a decrease in fund balance.

• Licensing, Elevator and Regulatory (FY26 Budget - $9,607,580)

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 and permit revenues. The budget for FY26 increased by $581,450

primarily due to an increase in anticipated revenues.

• Transit Operating (FY26 Budget - $258,800,530)

The FY26 Transit Operating Fund budget decreases approximately $1.5 million compared

to the FY25 budget. This budget includes $5.8 million higher Paratransit expenses due to an

increase in operator contract costs and an increase in ridership. Capital projects in FY26 are

funded at $51,620,530 from other funding sources.

• Transportation Surtax (FY26 Budget - $1,183,788,090)

The program in FY26 funds core operating expenses for administering the program; Public

Works and Environmental Services Department projects including adaptive signal control, fiber

optics, mast arms, intersection improvements, school zones, road capacity expansion, bike

lanes including resurfacing, lighting improvements, bridges and drainage projects.

Transit projects funded include planning, design and environmental work for three Bus Rapid

Transit (BRT) lines as part of the PREMO Plan. Other Transit projects include information

technology enhancements; bus stop improvements; cost increases for the Copans facility

reconstruction and Copans Control Center; design for West Broward Intermodal Center;

design for a future Transit facility; land acquisition 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 final year of

the Late Night Shift Connect and MicroTransit program pilots; regional transportation as well

as an allocation for municipal capital projects.

Broward County, Florida Adopted Budget FY26 19

• Federal and State Grants (FY26 Budget - $99,737,260)

The federal and state grant fund is comprised of the County’s most significant grants in

the Human Services and Public Works and Environmental Services Departments and the

Offices of Emergency Management and the Medical Examiner. In FY26, these appropriations

increased by approximately $7.3 million in comparison to the FY25 revised budget.

• Visit Lauderdale (FY26 Budget - $51,897,430)

Visit Lauderdale’s FY26 budget increases $1,798,400 from FY25. The increase is primarily

due to one-time funding that is appropriated in FY26 to promote and advertise Broward

County as a tourist destination through sponsorship of the 2026 College Football National

Championship.

• Convention Center (FY26 Budget - $40,226,860)

The Convention Center’s Operating budget increases approximately $4.9 million in FY26.

The increase is primarily due to cost increases related to management services, parking

operations, and event related costs associated with the completion and opening of the

Convention Center’s East Expansion in FY26. In addition, one-time funding is appropriated for

convention support services such as space rentals needed for a large-scale convention

occurring in FY26.

• Homeless Services Fund (FY26 Budget - $7,324,000)

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 FY26 appropriation

remains relatively constant from FY25 budget.

• Opioid Regional Settlement Fund (FY26 Budget - $40,220,690)

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 FY26, these appropriations increased by approximately $9.7 million in comparison

to the FY25 budget.

• E-911 Fund (FY26 Budget - $33,117,670)

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 FY26 appropriations has a net increase of approximately

$4.0 million primarily due to an increase in reserves held for future capital projects. The

budget includes budget supplements of approximately $1.4 million for increases to operating

and capital outlay expenses for hardware replacement and other technology upgrades.

Broward County, Florida Adopted Budget FY26 20

• BSO - Fire Rescue Contracts Fund (FY26 Budget - $211,936,260)

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

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 FY26 for salary and other fringe benefit costs, the addition of 12 new positions.

The budget also includes increases in capital outlay for communications ($460,730), vehicles

($510,130), equipment ($448,540), building improvements ($145,000), and lease purchase

($267,550).

• BSO—Law Enforcement Contract Services Fund (FY26 Budget - $351,365,260)

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 FY26 is

$28,720,670 after a net increase of 46 positions due to contract negotiations with

municipalities and County agencies. There are also one-time increases in capital outlay for

communications ($2,344,230), vehicles ($11,242,840), equipment ($385,900), and building

improvements ($32,430).

Enterprise Operating Funds

The FY26 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 (FY26 Budget - $619,180,370)

The Aviation Department’s Operating Budget is reduced by $4.4 million to $619.2 million

primarily due to an reduction of reserves of $16.0 million. The transfer from aviation

operations in FY26 is $147.3 million, up from $146.9 million in FY25. Increases in operating

are largely driven by higher contract expenses for security and law enforcement, fire rescue,

and core operational services.

• Water and Wastewater (FY26 Budget - $217,270,840)

The FY26 Operating Budget increases from the FY25 budget by $16.3 million to $217.3

million primarily due to an increase in reserves of $10.4 million from higher service revenues,

a $6.1 million increase in operating expenses due to increases in professional services and

Broward County, Florida Adopted Budget FY26 21

chemical costs, an increase in personnel services of $2.4 million, and a reduction of $527,700

in capital outlay costs due to the one-time nature of the expenses. The increase to retail rates

for water and sewer customers in FY26 is 5.77%, wholesale fees paid by other utilities

increase 2.6% due to higher operating costs, and the rate paid by utilities receiving regional

raw water services decreases 4.8% due to changes in flows. The transfer from water and

wastewater operations to capital in FY26 is $35 million.

• Solid Waste Fund (FY26 Budget - $83,027,110)

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 FY26 budget

increases by a net of $1.3 million primarily because of increased reserves from higher fund

balance and projected revenues.

• Port Everglades (FY26 Budget - $332,649,320)

Port Everglades earns revenue from petroleum, container, cruise, bulk and break bulk

cargo, real estate, and parking for cruise passengers. The operations budget is $232.6 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).

120

180

1980 1985 1990 1995 2000 2005 2010 2015 2020

Broward Municipal Services District Population, 1980 - 2024 (thousands)

Broward County, Florida Adopted Budget FY26 22

Providing services to the Broward Municipal Service District is challenging due to the fact that

the service area is primarily three small “pockets” shown above.

The following municipal level services are provided to BMSD residents:

• 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 county-wide 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 FY26 and the property tax rate of $2.6191 per thousand

dollars of taxable value is the same as FY25.

• Garbage Collection – Services include private garbage haulers who provide garbage, trash

and recycling collection and disposal. The FY26 special assessment fee will be adjusted to

$390 per residential household from $370 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.

Broward County, Florida Adopted Budget FY26 23

• 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 FY26 is 5.77%.

• 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 FY26. This rate will provide $250,720 more in

property taxes than in FY25 based on an increase in the tax roll.

The following charts depict the changes in BMSD property tax and special assessment rates in

FY26 based on the change in the average taxable value for a homestead property. Homestead

properties can experience up to a 2.9% increase in assessed value for FY26.

Homestead Property with Save Our Homes” Differential, FY26 vs FY25, BMSD

(based on the 2.9% maximum increase in assessed value to the average homestead property)

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.

FY25

FY26

Difference

Fire Rescue Assessment

190

Fire Rescue Tax*

595

672

$77

Garbage Assessment

370

390

$20

BMSD Property Tax*

530

599

$69

Street Lighting Property Tax*

$11

Total

$1,770

$1,947

$177

* Using an average taxable value for a BMSD residence of $227,006 for FY25 and

$256,393 for FY26.

FY25

FY26

Difference

Fire Rescue Assessment

190

Fire Rescue Tax*

367

378

$11

Garbage Assessment

370

390

$20

BMSD Property Tax*

327

337

$10

Street Lighting Property Tax*

Total

$1,307

$1,349

$42

* The average taxable value for a BMSD homestead residential home is $144,251 in

FY26. Since homestead taxable values grew by 2.9%, the comparable FY25 average

taxable value calculated for this table is $140,186.

Broward County, Florida Adopted Budget FY26 24

Capital Outlay Budget

(FY26 Budget - $2.55 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

on October 1st.

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, Broward

County Civic Arena, a range of Tourist Development Tax-funded projects including 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 FY26. The FY26 Capital

Budget of $2.55 billion, higher than FY25 primarily due to appropriations for Terminal 5 at the

Fort Lauderdale-Hollywood International Airport and the Emergency Operations and

Communication Center.

Capital Outlay Funds

• Transportation Projects Including County Transportation Trust Capital Funds and

Transportation Concurrency Fund (FY26 Budget – $171,047,850)

The Transportation Capital Budget decreases by approximately $5.1 million from the

previous fiscal year primarily due to a decrease in projected fund balance. The FY26 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 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 $171.1 million gross

Transportation Capital Budget, $38.2 million is allocated for capital projects and project

support with the remainder of funds transferred to support Highway Construction Engineering,

Highway and Bridge Maintenance, and Traffic Engineering operations ($9.2 million) and

Transit operations and capital projects ($47.8 million) and reserves for committed projects in

the later years of the five year program ($75.9 million).

Operating

62%

Capital

29%

Debt

Service

Broward County, Florida Adopted Budget FY26 25

• General Capital Fund Projects (FY26 Budget - $202,503,900)

The FY26 General Capital Fund budget increases by approximately $72.4 million from FY25.

The increase is due primarily to the one-time appropriation for the Emergency Operations and

Communications Center. Other major projects receiving funds in FY26 include the Main Library

Restroom Renovation, the Anne Kolb Nature Center Aquarium, Delevoe Park Drainage

Improvements, and the Health Clinic HVAC renovation.

Significant funding is also allocated in FY26 for the following Public Safety projects: funding of

$4.2 million for renovations at the Broward Sheriff’s Office Fleet Service Center and $3.7

million for upgrades to the Public Safety Radio System. The remainder of the budget

maintains 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 (FY26 Budget - $30,668,500)

The FY26 Capital Budget for the Broward Municipal Services District (BMSD) totals $30.7

million — an increase of $17.1 million from FY25. This growth is primarily driven by a one-

time transfer of $14.75 million from the BMSD Operating Fund to support critical investments

in parks, infrastructure, public safety, and community enhancements. In FY26, approximately

$7.4 million is allocated for park improvements, including new furnishings, structures, and

amenities at Delevoe, Lafayette Hart, Roosevelt Gardens, Franklin Park, and Dillard Green

Space. The budget also includes $3.4 million for park upgrades to support future investments

and $250,000 for continued support for facilities upgrades and Americans with Disabilities Act

accessibility improvements. Public safety and infrastructure are also focal points in the FY26

BMSD capital budget. Investments include funding for driveway and sanitary improvements at

Fire Station 23, as well as projects under the BMSD Safe Streets program to improve roadway

safety and reduce vehicle speeds, and continued support for the park’s security systems. An

additional $2.5 million is allocated over five years — $500,000 — annually for community

enhancements projects throughout the district.

Enterprise Capital Funds

These capital budgets, including Aviation, Port Everglades, and Water and Wastewater,

comprise approximately 36% of FY26 budgets for all capital funds. These programs are

entirely self-supporting through fees, bonds, and grants and not property taxes.

• Aviation (FY26 Budget - $536,484,100)

The Aviation Capital Budget increases by approximately $353.1 million from the FY25

budget primarily due to a rise in newly budgeted projects and additional funding for existing

programs.Key improvements include the design, rehabilitation and upgrade of airfield

infrastructure, encompassing Taxiway B, C, M, N, P, S and T; Taxilane 8, Runway 10L-28; and

Broward County, Florida Adopted Budget FY26 26

the planned expansion of Terminal 5 with additional funding of $282.8 million. Additional

funding supports the design and construction of an Automated People Mover (APM) Circulator,

improvements to stormwater upgrades and fire detection systems, the purchase of long-term

infrastructure equipment and the replacement and repair of automatic doors, flooring, roofing,

and support glass walls, elevators, escalators, electrical systems, and HVAC components that

have reached the end of their useful life. The Aviation Capital Budget is supported with

Aviation fees and charges, bond financing, and other revenues and grants.

• Port Everglades (FY26 Budget - $169,870,670)

Port Everglades Capital Budget decreased by approximately $16.1 million from FY25. The

FY26 budget includes funding for new cranes and related improvements ($11.7 million); a

new Public Works Facility ($27.3 million); bulkhead at Berth 29 ($19.7 million); improvements

at Cruise Terminal 29 ($69.2 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 (FY26 Budget - $119,250,000)

The FY26 Capital Budget decreases approximately $21.7 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 (FY26 Budget - $439,000)

The Solid Waste Capital Fund was established in 2024. The FY26 Budget includes funding

for improvements at the Broward County Landfill including equipment replacement and a

perimeter security system. Funding is also included for equipment replacement at the

Residential Drop-Off Centers (RDOC).

Other Capital Funds

• Transit Capital (FY26 Budget - $51,620,530)

The Transit Capital Budget continues to emphasize the replacement and maintenance of

buses and equipment. The FY26 Capital Program includes $45.8 million of federal grant

funding allocated to enhance security, maintain transit information systems, bus stop

improvements, and the purchase of replacement buses. $5.8 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 Adopted Budget FY26 27

• Transportation Surtax (FY26 Budget - $1,183,788,090)

The budget in FY26 funds core operating expenses for administering the program; Public