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
ENVIRONMENTAL
PERMITTING
PROPERTY
APPRAISER
SHERIFF
PLANNING
COUNCIL
HOUSING &
URBAN PLANNING
CULTURAL
OFFICE OF
PUBLIC
COMMUNICATIONS
OFFICE OF
INTERGOVERNMENTAL
AFFAIRS
OFFICE OF MEDICAL
EXAMINER & TRAUMA
SERVICES
COUNTY COMMISSION
NINE MEMBER BOARD
COUNTY
ADMINISTRATOR
OFFICE OF THE
INSPECTOR
GENERAL
AVIATION
ADMINISTRATION
CAPITAL
PROJECTS
OFFICE OF
MANAGEMENT &
BUDGET
OFFICE OF EMERGENCY
MANAGEMENT
PARKS &
RECREATION
HUMAN SERVICES
FINANCE &
ADMINISTRATIVE
SERVICES
ADMINISTRATION
CUSTOMER
EXPERIENCE
CAPITAL DELIVERY &
INFRASTRUCTURE
MAINTENANCE
OPERATIONS
EXTERNAL
AFFAIRS &
COMMUNICATIONS
FINANCE
ACCOUNTING
SOLID WASTE &
RECYCLING
SERVICES
WATER &
WASTEWATER
SERVICES
PUBLIC WORKS
LIBRARIES
COUNTY AUDITORCOUNTY ATTORNEY
ELECTIONS
SUPERVISOR
JUDICIARY
GREATER FORT LAUDERDALE
CONVENTION & VISITORS
BUREAU
DEPUTY
COUNTY ADMINISTRATOR
OFFICE OF ECONOMIC &
SMALL BUSINESS
DEVELOPMENT
PORT EVERGLADES
OPERATIONS
FACILITIES
MAINTENANCE
FINANCE
BUSINESS
DEVELOPMENT
MAINTENANCE
OPERATIONS
FINANCE
BUSINESS &
PROPERTIES
MANAGEMENT
PLANNING
HIGHWAY
CONSTRUCTION
& ENGINEERING
HIGHWAY &
BRIDGE
MAINTENANCE
FACILITIES
MANAGEMENT
CONSTRUCTION
MANAGEMENT
REAL PROPERTIES
& REAL ESTATE
DEVELOPMENT
SEAPORT
ENGINEERING &
CONSTRUCTION
TRAFFIC
ENGINEERING
ENTERPRISE
TECHNOLOGY
SERVICES
TRANSPORTATION
ELDERLY &
VETERANS
SERVICES
FAMILY SUCCESS
HOUSING OPTIONS
SOLUTION SUPPORT
CRISIS
INTERVENTION
SUPPORT DIVISION
BROWARD
ADDICTION
RECOVERY CENTER
RESILIENT
ENVIRONMENT
BUILDING CODE
ANIMAL CARE
CONSUMER
PROTECTION
NATURAL
RESOURCES
HUMAN
RESOURCES
PURCHASING
RISK
MANAGEMENT
RECORDS, TAXES &
TREASURY
OFFICE OF REGIONAL
COMMUNICATIONS AND
TECHNOLOGY
GOVERNMENTAL STRUCTURE OF BROWARD COUNTY
ELECTORATE
COMMUNITY
PARTNERSHIPS
(Children and
Health Care Services)
ASSISTANT
COUNTY ADMINISTRATORS
SAFETY &
SECURITY
MOBILITY ADVANCEMENT
PROGRAM
TAX
COLLECTOR
7/8/25
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 _________________________________________________________3
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).
Fiscal Year 2026 Budget Message
To: Board of County Commissioners July 15th, 2025
I am presenting to you the Broward County Recommended 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
in turn are reflected in the Recommended 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
Broward County, Florida
1
areas of emergency management, human services and other disciplines. The most concerning
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 Recommended 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 Recommended
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
Recommended 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 Recommended Budget reduces the County’s number of funded positions by 159. This
change is the net impact of adjustments across all agencies. To achieve budgetary reductions
within County agencies, 149 positions have been eliminated, with 72 in the General Fund.
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
Broward County, Florida
2
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 Recommended Budget focuses on a number of Commission goals:
⁃
Budget: The FY26 Recommended 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 Recommended Budget ensures all financial
obligations are adequately addressed to ensure the County’s financial health is protected.
⁃
Millage rate: The FY26 Recommendation is to maintain the county’s overall millage at
5.6690, consistent with the Commission’s budgetary workshop discussions.
⁃
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 $0.00.
⁃
Public safety: To demonstrate the County’s commitment to public safety despite the budget
challenges this year, the Recommended 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 (serves Broward Municipal Services District) budget 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.
Major milestones
While the FY26 budget recommendations have been 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 adequately prepared to
rise to the challenges that may lie ahead.
Broward County, Florida
3
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 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 Panther organization, has resulted in a beneficial
collective impact to the community and to the local economy, which we look forward to
benefiting from in the years to come.
Operating Budget
Total Budget
The total Recommended Budget for FY26 is $8,770.1 million, which encompasses all tax-
supported and non-tax supported funds. Below is the comparison to the revised FY25 budget:
Overall, the total FY26 Recommended Budget, operating, capital and debt service, for all funds,
is $945.1 million above the Revised Budget for FY25.
The Capital Budget for FY26 is higher by $568 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 $442.5 million above FY25
(8.8%), with Constitutional Officers up $154 million (funded at $80 million for new Tax
Collector), law enforcement and fire BSO contracts up $66 million and County Agencies $62.7
million (2.3%). Included in FY26 for the first time 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.
The Debt Service Budget in FY26 is $65.8 million lower than FY25 at $755 million.
Broward County, Florida
4
Budget
FY25 Revised
($million)
FY26 Recommended
($million)
Difference
($million)
Operating Budget
5,018.6
5,461.1
442.5
Capital Budget
1,985.6
2,553.9
568.4
Debt Service Budget
820.8
755.0
-65.8
Total
7,825.0
8,770.1
945.1
General Fund Budget
The outlook for the General Fund overall 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 $1.856 billion, up $89.5 million or 5.1% from FY25, but does not
account for the new elected Tax Collector’s commission of an estimated $80 million.
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 impact
housing affordability 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 2.9% due
to the “Save Our Homes” provision. It is important to note that county taxes comprise
approximately 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. Overall, county-wide millage
remains at the same level as FY25. This Budget incorporates the following changes within the
overall unchanged countywide 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, resilient
investments and related expenses, and a range of public safety projects at courthouses, law
enforcement and fire facilities, and the regional communication network.
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
contemplated such as Government Center East and replacement of the South Regional
Courthouse Campus.
Broward County, Florida
5
Budget
FY25 Rate
FY26 Recommended Rate
Difference
General Fund
5.3260
5.3561
0.0301
General Capital Outlay
0.3129
0.3129
0
General Obligation Debt
0.0301
0.0000
-0.0301
Total
5.6690
5.6690
0.0
Prudently preparing for the future
The Recommended 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.
• 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, and
• 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
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
6
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 has 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.
Note for FY26 only:
This FY26 Recommended budget includes a consolidation of two divisions within the Resilient
Environment Department. This reorganization moves positions and resources to better align
organizational responsibilities.
The FY26 budget is also the first to include the Hotel Enterprise Operating Fund, with the new
hotel opening in fall 2025.
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 will be 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 recommended 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 budget request, the Recommended changes to personnel
and budgets within these departments are shown for FY26, FY25 Revised, and FY24 Actual.
Broward County, Florida
7
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
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
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
Broward County, Florida
8
Debt
Service
9%
Operating
64%
Capital
27%
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
9
Operating ($millions)
Constitutionals/Judicial
Non-Departmental
Aviation
Public Works
Finance &
Adminstrative Services
Port Everglades
Transportation
Human Services
Libraries, Parks
and Cultural
County Administration/
County Commission
Boards & Agencies
Resilient Environment
$0
$250
$500
$750
$1,000
$1,250
$1,500
$1,750
$94.1
$128.0
$182.4
$170.9
$244.3
$276.3
$332.7
$429.3
$442.5
$616.3
$950.3
$1,594.2
Capital ($millions)
Transportation Surtax
Enterprise Capital Funds
General Capital Funds
Other Capital Funds
$0
$250
$500
$750
$1,000
$1,250
$108.4
$346.5
$826.0
$1,031.4
The Debt Service Budget provides for payment of principal and interest on revenue bonds and
general obligation (voted) bonds and the required reserves.
To understand the County Budget, it is necessary to view it from the perspective of both
revenues and appropriations. The next two sections describe how the budget is supported by
revenues and the major changes to appropriations from FY25 to FY26.
FY26 Revenues
Overview
County services are funded with a variety of revenue sources. These sources include the
following: property taxes, miscellaneous taxes and assessments, federal and state grants, fees
and charges, interest income, fund balance, and other miscellaneous revenue sources. The
majority of these revenue sources are either committed to recurring programs, capital projects,
or to mandatory debt service reserves. These committed revenues represent inflexible
resources. These funding sources, by law, must be expended for specifically designated
purposes.
Generally, federal and state revenues have significant inflexible components. A considerable
portion of these funds represent revenue sources designated for various capital improvements,
such as airport expansion, port expansion, and transit projects. The remaining portion
represents federal and state revenue sources which are used for Operating Budget purposes.
Historically, the most flexible resource available to local governments has been the property tax.
Enterprise funds, which support some of the most expensive county services (such as the
Broward County, Florida
10
Debt Service ($millions)
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
$0
$100
$200
$300
$400
$500
$10.5
$21.9
$50.8
$58.3
$76.4
$105.1
$430.6
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 $1,806.8 million in
Countywide property taxes.
Property Taxes
In FY26, overall Countywide property tax revenue increases $126.4 million when compared to
the FY25 Adopted Budget and $136.5 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:
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 total millage rate of 5.6690
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)
Other Residential Properties (based on the percent change in the average taxable value for all
residential properties)
Fund (dollars in millions)
FY25 Adopted Taxes
FY25 Actual Taxes Levied
FY26 Recommended Taxes
General Fund
$1,578.7
$1,569.3
$1,707.1
Capital Outlay Fund
$92.8
$92.2
$99.7
Voter Approved Debt Service
$8.9
$8.9
$0.0
Total
$1,680.4
$1,670.3
$1,806.8
FY25
FY26
Taxable Value
$258,252
$265,741
Property Taxes
$1,464
$1,506
Change if same home as FY25
$42
FY25
FY26
Taxable Value
$409,893
$444,473
Property Taxes
$2,324
$2,520
Change FY25 to FY26
$196
Broward County, Florida
11
Once the amount of dollars needed to support the tax-supported budget is determined, there are
two factors that impact the amount of taxes for each property. The first factor is the millage rate
or property tax rate that, when applied to the tax roll, generates the necessary tax dollars to
support County operations. State law places a ten mill (ten dollars per thousand dollars of
taxable value) cap on local governments excluding voted debt service. Broward County is at
56.7% of the state limit for FY26. The following chart shows the Countywide operating and voted
debt service millage rates since FY17:
The second factor is the tax roll, which represents the total value of taxable property in Broward
County. The tax roll is determined by the Property Appraiser. The following chart illustrates the
changes in the tax roll since FY17 including the rise in property values since the Great
Recession:
Broward County, Florida
12
Millage Rates, FY17 - FY26
0.0
1.5
3.0
4.5
6.0
FY17
FY18
FY19
FY20
FY21
FY22
FY23
FY24
FY25
FY26
Countywide
Voted Debt
Total Taxable Property Value, FY17 - FY26 ($billion)
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
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 $1,806.8 million in Countywide 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%.
Broward County, Florida
13
Uncollected Property Taxes, FY16 - FY25 (Percentage Uncollected)
0%
2%
4%
6%
FY16
FY17
FY18
FY19
FY20
FY21
FY22
FY23
FY24
FY25
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. 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 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 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.
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
14
*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 Countywide 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 $24.6 million in FY13 and has increased steadily until the COVID-19
pandemic affected businesses and consequently sales tax receipts throughout the state. The last
few years has shown weakness in state revenue sharing. The following chart illustrates the
historical trend:
*Budgeted
Broward County, Florida
15
Half Cent Sales Tax Revenue, FY17 - FY26 ($millions)
0
20
40
60
80
100
120
FY17
FY18
FY19
FY20
FY21
FY22
FY23
FY24
FY25*
FY26*
State Revenue Sharing Funds, FY17 - FY26 ($millions)
0
10
20
30
40
50
FY17
FY18
FY19
FY20
FY21
FY22
FY23
FY24
FY25*
FY26*
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 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
16
FY26 Appropriations
The following sections describe changes to budgeted
appropriations from FY25 to FY26.
Operating Budget Highlights
The total Operating Budget is $442.5 million higher
(8.8%) 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 – $2,035,494,320)
Appropriations increase approximately $110.7 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 Recommended 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.
Public safety: Public safety: To demonstrate the County’s commitment to public safety despite
the budget challenges this year, the Recommended 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 (serves Broward Municipal Services District) budget 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.
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.
Broward County, Florida
17
Debt
Service
9%
Operating
64%
Capital
27%
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 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
18
• 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, Resilient Environment Departments and the Offices of Emergency
Management and the Medical Examiner. In FY25, these appropriations increased by
approximately $8.3 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 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.
• BSO - Fire Rescue Contracts Fund (FY26 Budget - $219,402,580)
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
Broward County, Florida
19
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 - $361,256,310)
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
$38,611,720 after a net increase of 75 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 - $616,298,570)
The Aviation Department’s Operating Budget is reduced by $7.2 million to $616.3 million
primarily due to an reduction of reserves of $25.54 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
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.
Broward County, Florida
20
• 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).
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 22.
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 countywide general revenues.
Broward County, Florida
21
Broward Municipal Services District Population, 1980 - 2024 (thousands)
0
60
120
180
1980
1985
1990
1995
2000
2005
2010
2015
2020
• 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
22
• 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 in the
BMSD. Homestead properties can experience up to a 2.9% increase in their 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)
* 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.
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 $227,006 for FY25 and $256,393 for FY26.
Broward County, Florida
23
FY25
FY26
Difference
Fire Rescue Assessment
190
190
$0
Fire Rescue Tax*
367
378
$11
Garbage Assessment
370
390
$20
BMSD Property Tax*
327
337
$10
Street Lighting Property Tax*
53
54
$1
Total
$1,307
$1,349
$42
FY25
FY26
Difference
Fire Rescue Assessment
190
190
$0
Fire Rescue Tax*
595
672
$77
Garbage Assessment
370
390
$20
BMSD Property Tax*
530
599
$69
Street Lighting Property Tax*
85
96
$11
Total
$1,770
$1,947
$177
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).
Broward County, Florida
24
Debt
Service
9%
Operating
64%
Capital
27%
• 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, 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
the planned expansion of Terminal 5 with additional funding of $282.8 million. Additional
Broward County, Florida
25
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, 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 the FY24 Second Supplemental Budget
Amendment. 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.
• Transportation Surtax (FY26 Budget - $1,183,788,090)
The program in FY26 funds core operating expenses for administering the program; Public
Works projects including adaptive signal control, fiber optics, mast arms, intersection
Broward County, Florida
26
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.
• Court Facilities Program (FY26 Budget - $3,890,600)
The Court Facilities program budget is funded by surcharges on non-criminal traffic
infractions and its purpose is to fund State court facilities. The FY26 budget includes $1.5
million for rental expenses for the State Attorney’s Office and $2.4 million to repay a portion
of the new Main Courthouse bonds for the West Tower.
• Beach Renourishment (FY26 Budget - $10,969,650)
The FY26 Beach Renourishment Capital Budget includes funding for the Port Everglades
Inlet Management Plan, Hotspot projects, dune restoration artificial reef projects, and
administrative costs. The sources of funding for the FY26 budget are a transfer from the 2%
Cent Tourist Tax Revenue Fund and the Additional 1% Tourist Tax Revenue Fund, and 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 (FY26 Budget - $12,508,560)
Consistent with the Second Amended and Restated Arena Operating Agreement approved
by the Board in February 2025, $10,000,000 is programmed for capital improvements at the
Arena which is the home of the back-to-back Stanley Cup Champions – the Florida Panther.
In addition, $1 million is allocated to the Cultural and Artistic Facilities Capital Support Grant
Program to support organizations promoting Broward County as a tourist destination.
Consistent with the Board approved Tri-Party Grant Agreement among Broward County, the
City of Fort Lauderdale, and the Performing Arts Center Authority in April 2025, $1 million is
allocated for improvements to the Broward Center for Performing Arts.
• Broward Boating Improvement Program (FY26 Budget - $1,966,250)
The FY26 Broward Boating Improvement Program budget is funded by recreational vessel
registration fees and includes funding for a reserve for future projects. The projects
Broward County, Florida
27
recommended by the MAC for FY26-30 include a grant for derelict vessel removal to the City
of Hollywood and funding assistance for the design for a Boat Ramp at Markham Park.
• Affordable Housing Trust (FY26 Budget - $27,395,000)
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 In FY26,
the transfer from the General Fund of $20 million remains flat from FY25 and is budgeted to
support For FY27 and later, projects will included 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 (FY26 Budget - $127,330)
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 FY26, fund balance and interest earnings are utilized to fund a
position which provides administrative support.
• Economic Development Program (FY26 Budget - $1,633,000)
The 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. In FY26, this program is supported by $1 million in expired Tax Increment
Financing amounts transferred from the General Fund, interest earnings and fund balance.
The FY26 budget includes funding for FITCE, the Broward and Beyond Business Conference,
the Microgrant program, economic incentives, and the South Florida Film Forum.
Broward County, Florida
28
Debt Service Budget
FY26 Budget – ($754,992,730)
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:
• 2006B & 2016 Civic Arena Refunding Bonds
• Civic Arena Revolving Loan Fund
• 2017A & Series 2020 Courthouse Refunding Bonds
• 2021 Tourist Development Tax Revenue Bonds
• 2022 Convention Center Hotel Revenue Bonds
• Aviation Bonds
• Port Everglades Bonds
• Water and Wastewater Bonds
The FY26 total net debt service budget is approximately $755 million, which is 5.9% less than
the FY25 debt service budget of $820.8 million. The year-to-year change is comprised of a
scheduled $9.7 million decrease for the Parks and Land Preservation General Obligation Bonds
which will reach maturity during FY25; decreases of $75.1 million for the Civic Arena Refunding
Bonds and $2.4 million for the Non-Ad Valorem Refunding Note, and an increase of $10.5 million
for the new Civic Arena Revolving Loan Fund resulting from the Second Amended and Restated
Operating Agreement for the Broward County Civic Arena; an $11.2 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 $24.9 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 FY26-30
Capital Program document.
Broward County, Florida
29
Debt
Service
9%
Operating
64%
Capital
27%
(This page intentionally left blank).
Broward County, Florida
30
Appendix
Broward County Demographic Information
Consolidated Fund Summary
Millage Comparison
Ten Year Millage History
Changes in Authorized Positions
Glossary of Terms
Broward County, Florida
31
(This page intentionally left blank).
Broward County, Florida
32
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 2024 was 1,981,888 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 2024 was 17,233 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
33
Consolidated Fund Summary
FY25
Revised Budget
FY26
Recommended
Percent
Change
County-Wide Funds
General
$1,924,764,317
$2,035,494,320
6%
County Transportation Trust
151,841,260
153,896,000
1%
Capital Outlay
275,810,370
346,526,070
26%
Debt Service
167,848,359
92,048,960
-45%
Total County-Wide Funds
$2,520,264,306
$2,627,965,350
4%
Broward Municipal Service District Funds
Broward Municipal Service District
27,173,510
26,733,130
-2%
Street Lighting District
597,510
822,010
38%
Broward Municipal Service District Waste Collection
9,823,140
9,748,740
-1%
Total Broward Municipal Service District Funds
$37,594,160
$37,303,880
-1%
Special Funds
Affordable Housing Trust
25,434,500
27,395,000
8%
Air Pollution Trust
1,720,830
1,682,900
-2%
Animal Care General Trust
856,880
830,500
-3%
Adoption Trust
463,700
375,430
-19%
Sterilization Trust
299,850
448,730
50%
Victim Trust
105,070
117,890
12%
Board of Rules & Appeals
16,846,000
17,781,500
6%
Broward Boating Improvement
1,737,700
1,966,250
13%
Broward County Local Provider Participation Fund
52,248,420
90,113,910
72%
BSO - Fire Rescue Contracts
198,200,990
219,402,580
11%
BSO - Law Enforcement Trust
19,864,660
21,804,050
10%
BSO Consolidated Dispatch Contract
68,651,810
70,024,840
2%
BSO- Law Enforcement Contracts
316,472,420
361,256,310
14%
Homeless Services
7,267,000
7,324,000
1%
Opioid Regional Settlement Fund
30,549,070
40,220,690
32%
Pay Telephone Trust
3,236,040
3,236,040
0%
Broward Redevelopment Program
155,360
127,330
-18%
Visit Lauderdale
50,099,030
51,897,430
4%
Convention Center
35,365,980
40,226,860
14%
Court Cost
1,869,320
1,988,990
6%
Court Facility Fee
3,856,300
3,890,600
1%
Cultural Special Purpose
1,168,500
1,182,000
1%
Driver Education Safety Trust
570,000
570,000
0%
E-911
29,148,320
33,117,670
14%
Broward County, Florida
34
Economic Development Program
1,012,700
1,633,000
61%
Economic & Small Business Development/Local Business Taxes
1,072,280
969,000
-10%
Environmental Permitting Contracts
3,479,070
3,601,980
4%
Building Code Special Purpose
13,523,050
12,293,900
-9%
Natural Resources Contracts
4,395,090
5,584,250
27%
Everglades Holiday Park
1,392,550
1,752,550
26%
Federal & State Grants
91,403,171
99,737,260
9%
Hollywood North Beach Park Fund
1,095,550
1,465,550
34%
Housing Finance
929,630
698,620
-25%
Impact Fee Surcharge Trust
810,850
706,950
-13%
Judicial Technology Fee
8,677,200
8,223,040
-5%
Law Library
260,400
226,950
-13%
Licensing, Elevator and Regulatory
9,026,130
9,607,580
6%
Manatee Protection
2,578,160
2,851,240
11%
Parks Impact Fee Trust
780,000
0
-100%
Parks Enhanced Marine Law Enforcement
1,946,000
1,714,500
-12%
Parks Target Range
1,731,270
1,494,350
-14%
Pollution Recovery Trust
1,500,160
1,420,500
-5%
Public Records Modernization Trust
837,000
1,379,910
65%
Teen Court Fee
593,980
610,710
3%
Four Cent Tourist Tax Revenue
147,443,150
62,291,000
-58%
Two Cent Tourist Tax Revenue
41,546,350
2,219,000
-95%
1% Tourist Tax Fund
0
35,300,550
2% Tourist Tax Fund
0
34,530,750
Additional 1% Tourist Tax Fund
0
34,530,750
Professional Sports Franchise Facility Tax Fund
0
20,584,500
Additional Professional Sports Franchise Facility Tax
Fund
0
20,584,500
High Tourism Impact Tax Fund
0
34,530,750
Transit
300,955,590
310,421,060
3%
Transportation Surtax
1,013,339,560
1,183,788,090
17%
Value Adjustment Board
1,844,000
1,949,270
6%
Cocomar Water Control District
2,882,280
4,103,140
42%
Water Control District Two
3,456,010
3,092,110
-11%
Water Control District Three
2,297,800
2,369,110
3%
Water Control District Four
1,663,200
1,793,290
8%
Water Management Fund
3,359,230
3,248,900
-3%
Total Special Funds
$2,532,019,161
$2,908,290,110
15%
FY25
Revised Budget
FY26
Recommended
Percent
Change
Broward County, Florida
35
Internal Service Funds
Fleet Services
18,164,290
17,464,210
-4%
Risk Management/Operating
99,548,700
101,941,980
2%
Office of Public Communications/Print Shop
2,385,510
2,263,410
-5%
BSO Self Insurance
26,255,510
30,236,480
15%
Human Resources - Employee Benefits
127,491,550
143,640,100
13%
BSO Workers' Compensation
49,625,120
63,075,000
27%
Total Internal Service Funds
$323,470,680
$358,621,180
11%
Enterprise Funds
Aviation
1,212,696,560
1,583,399,770
31%
Solid Waste and Recycling Services
86,120,240
83,466,110
-3%
Port Everglades
603,658,480
578,901,060
-4%
Water & Wastewater
447,076,280
441,650,600
-1%
Hotel
62,090,450
150,460,860
142%
Total Enterprise Funds
$2,411,642,010
$2,837,878,400
18%
Total All Funds
$7,824,990,317
$8,770,058,920
12%
Less Budgeted Transfers
$ (892,411,790)
$ (966,536,660)
8%
Less Internal Service Charges
$ (307,461,110)
$ (341,275,310)
11%
TOTAL ALL FUNDS (NET)
$6,625,117,417
$7,462,246,950
13%
FY25
Revised Budget
FY26
Recommended
Percent
Change
Broward County, Florida
36
Millage Comparison
Broward County, Florida
37
Millage Rates
Ad Valorem Taxes
FY25
Adopted
Rates
FY26
Rolled-Back
Rates
FY26
Recommended
Rates
FY25
Adopted
Taxe s
FY25
Taxes
Levied
FY26
Recommended
Taxe s
Countywide
Operating
5.3260
---
5.3561
$1,578,734,384
$1,569,285,109
$1,707,078,721
Capital Outlay
0.3129
---
0.3129
$92,749,904
$92,194,764
$99,726,467
Subtotal
5.6389
5.2832
5.669
$1,671,484,288
$1,661,479,873
$1,806,805,188
Debt Service (Voted)
0.0301
---
0.0000
$8,922,250
$8,868,848
$0
Total Countywide
5.6690
5.6690
$1,680,406,538
$1,670,348,721
$1,806,805,188
Broward Municipal Services District
BMSD
2.3353
2.1442
2.3353
$3,211,601
$3,161,809
$3,462,324
Fire Rescue MSTU*
2.6191
2.4048
2.6191
$3,601,894
$3,546,051
$3,883,087
Street Lighting District
0.3743
0.3378
0.3743
$296,912
$295,794
$331,062
Water Control Districts
Water Control District #2
0.1223
0.1135
0.1223
$802,278
$796,840
$859,058
Water Control District #3
0.1325
0.1215
0.1325
$575,260
$577,212
$636,334
Water Control District #4A
0.0121
0.1080
0.0121
$12,208
$12,220
$15,326
Water Control District #4B
0.0318
0.0300
0.0318
$41,796
$41,848
$44,260
Water Control District #4C
0.1276
0.1201
0.1276
$386,614
$383,798
$407,660
Cocomar Water Control District
0.1363
0.1280
0.1363
$953,074
$949,552
$1,011,731
Tax Ro l l s
FY25 Certified Roll**
FY25 Revised Roll***
FY26 Certified Roll
Countywide
$296,420,274,964
$294,646,096,413
$318,716,738,166
* An MSTU is a Municipal Services Taxing Unit.
** The FY25 tax roll was certified on 07/01/2024.
***The revised FY25 tax roll reflects all adjustments as of 06/25/2025.
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
5.6389
0.0301
5.6690
2026 Recommended
5.6690
0.0000
5.6690
Broward County, Florida
38
Personnel Cap by Department—Number of Positions Authorized
The following chart depicts the changes in the number of positions (CAP) from FY25 to FY26.
FY25 Adopted Cap and FY25 Modified Cap reflect positions transferred in the FY26 Recommended Cap.
*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 Recommended Operating Budget and positions associated with other multi-year and non-
recurring grants that are anticipated in FY26.
Broward County, Florida
39
FY25 Adopted CAP
FY25 Modified CAP
FY26 Recommended CAP
Difference
County Commission*
147
148
148
0
Constitutionals
2
2
2
0
Judicial
41
41
41
0
County Administration
207
207
205
-2
Aviation
633
633
633
0
Libraries, Parks and Cultural
1,131
1,131
1,105
-26
Resilient Environment
443
443
426
-17
Finance and Administrative Services
587
486
472
-14
Human Services
462
462
462
0
Port Everglades
268
268
268
0
Public Works
1,049
1,049
1,021
-28
Transportation
1,392
1,392
1,331
-61
Boards and Agencies
147
150
150
0
Non Departmental
7
7
10
3
Operating Total
6,516
6,419
6,274
-145
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
28
-1
Public Works - Traffic Engineering Surtax
1
1
1
0
Resilient Environment - Beach
2
2
2
0
Resilient Environment - Housing Administration
2
2
4
2
Capital Total**
84
84
85
1
Grants***
330
332
317
-15
TOTAL
6,930
6,835
6,676
-159
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
Broward County, Florida
40
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.
Broward County, Florida
41
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.
Broward County, Florida
42
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.
Broward County, Florida
43