FY27_Recommended_Budget-in-Brief

Board of County Commissioners

Top of the row from left to right: Beam Furr Commissioner District 6,

Michael Udine Commissioner District 3, Hazelle P. Rogers Commissioner District 9,

Nan H. Rich Commissioner District 1, Alexandra P. Davis Commissioner District 7,

Steve Geller Commissioner District 5, Lamar P. Fisher Commissioner District 4

Bottom of the row from left to right: Robert McKinzie Vice Mayor District 8,

Mark D. Bogen Mayor District 2

Monica Cepero

County Administrator

Fiscal Year 2027

Budget-In-Brief

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

Commissioners, with a funding plan for FY27. 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 FY27 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 FY27-31 Capital Program provides detailed information on all construction and other

capital and infrastructure projects programmed for FY27-31. 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

Jennifer Steelman, Director

Elijah J. Anderson, Assistant Director

SunJin Zanker, Lead Program Manager

STAFF

Jessica Cheung

William Hodge Hermann

Jesse Jarvis

Nia Knox

Samuel Ling

Jenna Lyons

David MacKenzie

Arnela Ombasic

Patrick Picard

Brenda Prudent

Elise Puchferran

Juan Raffo

Michael Randle

SUPERVISOR OF

ELECTIONS

TAX COLLECTOR

PLANNING COUNCIL

COUNTY COMMISSION

NINE MEMBER BOARD

COUNTY

ADMINISTRATOR

OFFICE OF THE

INSPECTOR GENERAL

JUDICIARY

COUNTY AUDITORCOUNTY ATTORNEY

SHERIFF

GREATER FORT LAUDERDALE

CONVENTION & VISITORS BUR.

OFFICE OF ECONOMIC &

SMALL BUS. DEVELOPMENT

FINANCE &

ADMINISTRATIVE SERV.

ACCOUNTING

ENTERPRISE

TECHNOLOGY SRVS.

HUMAN RESOURCES

PURCHASING

RISK MANAGEMENT

RECORDS, TAXES &

TREASURY

ADMINISTRATION

CUSTOMER EXPERIENCE

CAPITAL DELIVERY &

INFRASTRUCTURE

OPERATIONS

EXTERNAL AFFAIRS &

COMMUNICATIONS

FINANCE

SAFETY & SECURITY

TRANSPORTATION

OFFICE OF

PUBLIC COMMUNICATIONS

OFFICE OF MEDICAL

EXAMINER & TRAUMA SRVS.

OFFICE OF

INTERGOVERNMENTAL AFFAIRS

OFFICE OF

MANAGEMENT & BUDGET

CULTURAL

PARKS &

RECREATION

LIBRARIES

GOVERNMENTAL STRUCTURE OF BROWARD COUNTY

ELECTORATE

HUMAN SERVICES

ELDERLY &

VETERANS SERVICES

FAMILY SUCCESS

HOUSING OPTIONS

SOLUTION SUPPORT

CRISIS INTERVENTION

SUPPORT DIVISION

BROWARD ADDICTION

RECOVERY CENTER

COMMUNITY

PARTNERSHIPS

(Children and

Health Care Services)

PROPERTY

APPRAISER

MOBILITY ADVANCEMENT

PROGRAM

OFFICE OF EMERGENCY

MANAGEMENT

DEPUTY COUNTY ADMINISTRATOR

ASSISTANT COUNTY

ADMINISTRATOR

ASSISTANT COUNTY

ADMINISTRATOR

OFFICE OF REGIONAL

COMMUNICATIONS & TECHNOLOGY

ASSISTANT COUNTY ADMINISTRATOR

(AND BROWARD MUNICIPAL SERVICES

DISTRICT ADMINISTRATOR)

ASSISTANT COUNTY

ADMINISTRATOR

SOLID WASTE &

RECYCLING SERVICES

WATER &

WASTEWATER SERV.

PUBLIC WORKS &

ENVIRONMENTAL SERVICES

HIGHWAY CONST.

& ENGINEERING

HIGHWAY &

BRIDGE MAINTENANCE

FACILITIES

MANAGEMENT

CONSTRUCTION

MANAGEMENT

TRAFFIC ENGINEERING

ENVIRONMENTAL

PERMITTING

ANIMAL CARE

HOUSING &

BUILDING CODE

CONSUMER

PROTECTION

NATURAL RESOURCES

PORT EVERGLADES

OPERATIONS

FACILITIES

MAINTENANCE

FINANCE

BUSINESS

DEVELOPMENT

SEAPORT ENGINEERING

& CONSTRUCTION

AVIATION

ADMINISTRATION

CAPITAL PROJECTS

MAINTENANCE

OPERATIONS

FINANCE

BUSINESS &

PROPERTIES MGMT.

PLANNING

6-30-2026

CRUISE

URBAN PLANNING

Budget FY27

Table of Contents

Fiscal Year 2027 Budget Message _____________________________________________ 1

Operating Budget process _________________________________________________ 1

Budget Priorities for FY27 __________________________________________________ 2

Operating Budget ________________________________________________________ 4

FY27 Budgeting Process _____________________________________________________ 8

Overview of FY27 Budget ____________________________________________________ 9

FY27 Revenues ___________________________________________________________ 11

Overview _____________________________________________________________ 11

Property Taxes _________________________________________________________ 12

Fees and Charges _______________________________________________________ 15

Sales Tax _____________________________________________________________ 15

State Revenue Sharing ___________________________________________________ 16

Gas Taxes _____________________________________________________________ 17

Fund Balance __________________________________________________________ 17

FY27 Appropriations _______________________________________________________ 18

Operating Budget Highlights _______________________________________________ 18

Capital Outlay Budget ____________________________________________________ 25

Debt Service Budget _____________________________________________________ 30

Appendix ______________________________________________________________ 32

Broward County Demographic Information ____________________________________ 34

Consolidated Fund Summary ______________________________________________ 35

Millage Comparison ______________________________________________________ 38

Millage History _________________________________________________________ 39

Personnel CAP by Department—Number of Positions Authorized ___________________ 40

Glossary of Terms _______________________________________________________ 41

(This page intentionally left blank).

Broward County, Florida Recommended Budget FY27 1

Fiscal Year 2027 Budget Message

To: Board of County Commissioners July 15th, 2026

I am proud to present Broward County’s FY27 Recommended Operating Budget and Capital

Program, a fiscally responsible and strategically balanced financial plan that reflects prudent

stewardship of public resources while advancing the County’s highest priorities. This budget

reflects the priorities identified by the Board of County Commissioners through budget

workshops and Commission discussions and demonstrates our commitment to delivering

exceptional public services while maintaining Broward County’s long-standing tradition of sound

financial management. This recommended budget substantially minimizes growth in department

budgets to ensure that the County-wide property tax millage on the county’s taxpayers is

maintained at current levels. This budget has been developed with careful consideration of

evolving fiscal conditions and uncertainties, including potential future impacts on property tax

revenues. To strengthen the County’s financial resilience and preserve flexibility in the face of

these challenges, reserves have been strategically increased, positioning Broward County to

responsibly manage risk while continuing to deliver essential services.

Operating Budget

In response to the fiscal conditions described above, the FY27 Recommended Budget was

developed using a disciplined and strategic approach to financial planning. To strengthen the

County’s long-term financial position and prepare for future fiscal challenges, I directed County

agencies to thoroughly evaluate their operations and develop budgets identifying potential

efficiencies equivalent to 10% of their core budgets. This initiative also positioned Broward

County to proactively comply with the requirements of state legislation (House Bill 1329), that

was signed into law on June 24, 2026, which required local governments to annually evaluate

opportunities for operational efficiencies through a 10% budget reduction exercise on an annual

basis beginning on January 1, 2027. Rather than viewing this as a reduction exercise alone,

County agencies embraced it as an opportunity to improve service delivery, streamline

operations, and identify sustainable efficiencies that are incorporated throughout this FY27

Recommended budget.

After carefully reviewing each Department’s submissions, targeted budget adjustments were

made to preserve the priorities identified by the Board of County Commissioners during the

budget workshops while minimizing impacts to core County services. The resulting budget

reflects thoughtful decision making that balances fiscal responsibility with continued investment

in the programs and services most important to Broward County residents, as guided by the

Board of County Commissioners.

Broward County, Florida Recommended Budget FY27 2

The FY27 Recommended Budget includes a net reduction of 21 funded positions across County

agencies. This reflects strategic organizational adjustments, including grant funding changes,

operational efficiencies, and the elimination of vacant positions where service impacts could be

minimized, while preserving the County’s ability to effectively serve the community. In the

General Fund, based on critical service needs in the Office of Medical Examiner and Trauma

Services for workload demand, 2 new positions are being proposed along with the operating

costs for the onsite removal indigent service contract. In total, County General Fund agencies

will see a net elimination of 21 positions.

For the Port Everglades enterprise agency (non-property tax funded operation), three new

positions are being proposed to keep up with the 50 percent growth in cruise revenue over the

past three years. For Aviation, there are six new project bound positions to support the Aviation

Enterprise Capital Master Plan projects, fully funded by Aviation enterprise agency (non-property

tax funded operation). Costs outside the county’s control such as health care and mandated

state retirement contributions, have grown since last year. Notably, health insurance has

increased by 22% and continues to be a large cost driver of personnel expenditures. Also, the

Florida Retirement System Special Risk category has seen an increase of 7.3% during this same

period, which represents an increase of $6.7 million to the Broward Sheriff Office’s FY27 budget.

Notwithstanding these significant cost drivers, for FY27, the county general fund agency budgets

have modestly increased by 3.4% when compared to FY26.

To provide a clearer picture of the cost of each constitutional office and judicial agency, the FY27

budget now shows the costs for facilities maintenance and utilities for these agencies as a

separate assigned cost within the Facilities Management budget. Although these facilities are

occupied by non-County agencies, the County is required by state law to pay for certain

maintenance and utility expenses. This change makes it easier to distinguish the costs of County

operations from those associated with the judicial agencies and constitutional offices.

County Budget Priorities for FY27

In preparing the FY27 Recommended Budget, a fiscally responsible approach was utilized that

addresses the uncertainties and budgetary challenges mentioned above while continuing to

advance the Board’s priorities. The Recommended Budget reflects the Commission’s policy

direction and focuses on the following key priorities:

⁃Budget: The FY27 Recommended Budget maintains essential County services while

exercising spending restraint through targeted personnel cost reductions and careful

management of operating expenses. The budget also advances the Commission’s priorities

including affordable housing, services for our most vulnerable residents, including individuals

experiencing homelessness, seniors, and those needing mental health services, as well as

Broward County, Florida Recommended Budget FY27 3

animal care, cultural and economic development initiatives, and addressing the critical needs

for the Broward Municipal Service District (BMSD).

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

to strengthen the County’s financial position and prepare for potential future impacts on

property tax revenues.

⁃Credit rating: Broward County continues to maintain the highest possible credit rating and

General Obligation bond rating at “AAA” from all three major rating agencies. The

Recommended Budget preserves the County’s strong financial position by ensuring all

financial obligations are fully addressed.

⁃Millage rate: The FY27 Recommended Budget maintains the county’s overall millage rate

unchanged at 5.6658 mills.

⁃Debt: Since FY26, the County has had no General Obligation (GO) bond debt, reflecting the

County’s continued commitment to prudent financial management.

⁃Public safety: Public safety remains one of the County’s highest priorities. To demonstrate

the County’s strong commitment to public safety, the Recommended Budget includes the

County’s largest investment in public safety in Broward County’s history by providing

funding for:

• the third and final year of $8 million salary adjustments for the Broward Sheriff’s Office

detention deputies, as originally proposed by the Sheriff two years ago, and reiterated

as a priority by the Sheriff in this year’s budget request. This represents a $24 million

total increase for salary adjustments for Detention Deputies,

• coupled with an additional $15 million increase for a 5.8% salary increase inclusive of

increases in benefits (FICA and FRS) for the following BSO departments (functional

categories): General Law Enforcement, Courts and Fire Rescue and Emergency

Services;

• in addition to an increase to BSO’s Special Risk for the Florida Retirement System (FRS)

of $6.7 million, along with an increase of $19.1 million for BSO’s health insurance, and

• fully funding BSO’s operating expense and capital outlay budget request for FY27.

BSO’s budget is increased over the FY26 budget by 5.3% overall, while the county general

fund agency budgets have modestly increased by 3.4% when compared to FY26.

Broward County, Florida Recommended Budget FY27 4

Operating Budget

Total Budget

The total Recommended Budget for FY27 is $9,227.9 million, which encompasses all tax-

supported and non-tax supported funds. Below is the comparison to the revised FY26 budget:

Overall, the total FY27 Recommended Budget, operating, capital and debt service, for all funds,

is $492.5 million above the Revised Budget for FY26. This increase is primarily driven by

increases in non-property tax supported funds such as: Hotel Operating Enterprise fund,

Transportation Surtax Capital fund, Broward County Local Provider Participation Fund and Water

and Wastewater Capital Enterprise fund.

The Capital Budget for FY27 is higher by $332.7 million primarily due to non-property tax

appropriations for Water System Improvements of $215 million for the construction of

nanofiltration and associated improvements for the treatment of perfluoroalkyl and

polyfluoroalkyl substances (PFAS) in the Water Wastewater Enterprise Capital fund, $453 million

for Broward Commuter Rail South in Transportation Surtax Capital, and a lower Aviation Capital

Enterprise fund budget of $344.9 million due to budgeting large airport-related projects in FY26.

The Operating Budget for all funds is $194.5 million above FY27 (3.6%), with Constitutional

Officers up $127.6 million ($4.9 million for Tax Collector, $44.2 million for BSO Regional General

Fund services and the Dispatch contract, $21.5 million for the BSO Law Enforcement Trust fund,

BSO law enforcement and fire contracts up $49.2 million and Supervisor of Elections increase of

$5.9 million). There is an increase of $28.6 million in the countywide employee benefits fund for

health insurance and the self-insured state required reserve, increase of $20.3 million in the

Transit operating fund to address costs increases in contracts and diesel fuel, and an increase in

the Broward County Local Provider Participation Fund of $22.9 million as a requested pass

through for the eleven private hospitals.

Budget

FY26 Revised

($million)

FY27 Recommended

($million)

Difference

($million)

Operating Budget

5,426.5

5,621.0

194.5

Capital Budget

2,553.9

2,886.6

332.7

Debt Service Budget

755.0

720.3

-34.7

Total

8,735.4

9,227.9

492.5

Broward County, Florida Recommended Budget FY27 5

The Debt Service Budget (for enterprise and special revenue funds) in FY27 is $34.7 million

lower than FY26 at $720.3 million.

County-wide Ad Valorem Millage

County-wide property tax revenue for FY27, based on the July 1 tax roll, is up 5.4% over the

FY26 Budget. The real estate market for residential properties continued at somewhat higher

price levels, but with slightly lower sales volume in 2025, while condo prices and activity have

decreased. The high price of residential housing and the higher level of interest rates continues

to significantly impact housing affordability in the county.

The Recommended FY27 Budget maintains the overall County-wide total millage rate for FY27,

keeping the same millage rates as the current fiscal year. Homesteaded properties will be limited

to increases in tax bills of 2.7% due to the “Save Our Homes” provision. It is important to note

that county taxes comprise approximately only one quarter of the overall property tax bill.

The 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 $105.1 million for FY27.

The capital budget for FY27 and capital program for FY27-31 focus on investments in the

county’s buildings and infrastructure. The General Capital program renews and improves

infrastructure that provides services to residents, whether by funding a range of public safety

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

the Emergency Operations and Communications Center or at Libraries or Parks.

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

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

revenues is less clear as the economy is growing at a slower rate than the previous fiscal year.

For FY27, General Fund revenues are estimated higher than FY26. Overall, General Fund

recurring revenues in FY27 are budgeted to be $1.950 billion, up $95.4 million or 5.1% from

FY26.

Budgeted Millage Rates

FY26 Adopted Rate

FY27 Recommended Rate

Difference

General Fund

5.3529

0.0000

General Capital Outlay

0.3129

0.0000

Total County-wide

5.6658

0.0000

Broward County, Florida Recommended Budget FY27 6

Prudently preparing for the future

The Recommended Budget takes a fiscally responsible approach and proposes a series of actions

to restrain the county budget, given available resources, while protecting essential services to

those most in need in our community to the greatest extent and continuing to invest in the

County’s highest priorities.

• No change in the County-wide millage rate of 5.6658 for FY27.

• Reduces the millage rate to the rollback rate for the Water Control Districts (WCD): Cocomar,

WCD 2, WCD 3, WCD 4A, WCD 4B and WCD 4C.

• Reduces the County’s overall number of funded positions by 21, including 21 positions

eliminated within the General Fund agencies identified through operational efficiencies.

• Increases General Fund reserves to strengthen the County’s financial position and prepare for

future fiscal uncertainties.

• Increases the reserve for revenue fluctuations by $3.0 million.

• Increases the reserve for potential fluctuations in property tax revenues by $5.5 million.

• Provides the largest operating investment in public safety in Broward County’s history.

Preparing the FY27 Recommended Budget required balancing today’s fiscal realities with the

County’s long-term financial health. Because of years of disciplined financial management,

operational efficiencies, and a consistent commitment to building reserves, Broward County is

well positioned to navigate future uncertainties while continuing to deliver the high-quality

services our residents expect. This Recommended Budget reflects a balanced and responsible

financial plan that aligns with the Commission’s priorities, supports strategic investments in our

community, protects taxpayers, and preserves the County’s, strong financial foundation for the

future.

Still, it must be acknowledged that the Board of County Commissioners may need to revisit the

FY27 budget, should property tax reform pass in the fall, as significant budgetary impact would

occur in FY28 which could require adjustments. Should the reform pass, the estimated revenue

reduction is substantial and would merit additional mid-budget year discussion, as FY28 revenue

reductions are estimated to be $195 million, and increases in FY29 to $334 million. The

magnitude of these impacts would likely necessitate County agencies, Constitutional offices, and

other outside agencies to participate in the eventual solution.

Broward County, Florida Recommended Budget FY27 7

Nonetheless, given the information available at the moment, the FY27 Recommended Budget

demonstrates that both sound financial stewardship and strategic investment can coexist,

protecting taxpayers, preserving essential services, and positioning Broward County to meet

both today’s needs and tomorrow’s challenges.

Respectfully submitted,

Monica Cepero, County Administrator

Broward County, Florida Recommended Budget FY27 8

FY27 Budgeting Process

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

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

discussed at a budget workshop on May 19th together with a discussion of County priorities

identified by Commissioners for FY27. Subsequently, the Board reviewed the budgets for the

Broward Sheriff’s Office (BSO) and major General Capital county projects on June 11th. On June

, the Board reviewed the budget for the Property Appraiser and Water and Wastewater

Services, then the Budget Office presented General Fund budget background information, tax

roll projections, and updates on General Fund requests from Constitutional Offices and county

agencies FY27 budgets. Direction and priorities from the workshops assisted the County

Administrator in formulating the FY27 Recommended Budget in July.

The County Commission scheduled additional workshops in August to discuss the current

budgetary environment and to provide direction to be used to finalize the budget and tax rates,

for adoption at two public hearings in September.

Note for FY27 only:

This FY27 Recommended budget includes changes involving a number of reorganizations. There

is a proposed consolidation of the Real Property and Real Estate section into the Housing and

Urban Planning Division and Water Management is now consolidated into Highway Bridge

Maintenance, but remains a separate fund in the book. The Broward Sheriff’s Office (BSO)

reflects in the Constitutionals section of the book a reorganization of its division pages to align

with State of Florida functional categories and BSO Departments. Within the Public Works and

Environmental Services Department, the Facilities Management/Assigned Cost Division FY27,

FY26 Revised, and FY25 Revised Actuals now reflects facilities maintenance and utilities

responsibilities for Constitutional Offices and Judicial facilities to clearly display those cost

centers. Within Port Everglades the FY27, FY26 Revised, and FY25 Revised Actuals reflect a new

Cruise division. These realignments and reorganizations move positions and resources to better

align organizational responsibilities.

To facilitate comparison of the FY27 budget request, the Recommended changes to personnel

and budgets within these departments are shown for FY27, FY26 Revised, and FY25 Revised

Actuals.

Broward County, Florida Recommended Budget FY27 9

Overview of FY27 Budget

The County provides many services with its funds, which

are categorized into four broad service areas. Regional

services are those that the County provides county-wide.

Contract regional services include those that the County

Commission has determined to be available to all County

residents by contract, such as Broward Sheriff’s Office

(BSO) road patrol, and building and permitting services.

Municipal services are those that the County provides to

the Broward Municipal Services District, which is the

unincorporated area. The final category is internal

services, which includes the support services that the County provides to itself to do business.

The chart below shows all County-funded services under these four categories:

Regional Services

Contract Regional Services

Internal Services

Affordable Housing

Medical Examiner Services

Aquatic Weed Control

Accounting

Airport

Mosquito Control

Building Code Services

Audit Services

Animal Care & Adoption

Nuisance Abatement

Consolidated Dispatch

Collection & Investment of Revenue

Auto Tag Licensing

Plat Review

Fire Rescue

Comprehensive Planning

Child Care

Port Everglades

Road Patrol

County Administration

Collection of Taxes

Property Assessments

Solid Waste Services

Print Shop

Consumer Affairs

Rail

Facility Construction/Management

Contractor Licensing

Recording Official & Public Records

Documents

Fleet Services

Convention Center

Redevelopment

Municipal Services

GIS Services

Cultural Programs

Regional Communications

Code Enforcement

Human Resources

Detention & Community Programs

Regional Fire Rescue

Fire Rescue

Information Technology

Economic Development (including Film Commission)

Regional Parks

Garbage Collection

Intergovernmental Affairs

Elections Administration

Roadway Construction/Maint.

Law Enforcement

Internal Investigations

Emergency Management

Small Business Opportunity

Lot Clearing

Legal Services

Environmental Protection

Tourism Development

Neighborhood Parks

Management & Budget

Health Care

Traffic Engineering

Neighborhood Planning

Professional Standards

Homeless Services

Transit

Neighborhood Roads

Purchasing

Human Services

Transportation Planning

Recycling

Real Property and Real Estate

Development

Human Rights Protection

Trauma Mgmt. Services

School Crossing Guards

Records Storage

Landfill (trash)

Value Adjustment Board

Radio Maintenance

Land Use & Development Management

Water and Wastewater Treatment

& Transmission

Risk Management

Law Enforcement Services

Water Management

Telephone Services

Libraries

Debt

Service

Operating

64%

Capital

27%

Operating

61%

Capital

31%

Debt

Service

Broward County, Florida Recommended Budget FY27 10

Broward County’s annual budget consists of the Operating Budget, Capital Budget and Debt

Service Budget. The Operating Budget includes the ongoing activities of the County government

– from enterprise operations which are totally user fee supported, to special purpose operations

which are supported with user fees and other non-property tax revenues, to general purpose

operations which are supported by a mixture of user fees, property taxes and other revenues.

The Capital Budget includes all major projects (construction, maintenance and improvement and

acquisition of facilities and infrastructure) funded by a variety of funding sources. The most

significant revenues are taxes, bond and loan proceeds, grants, user fees, and fund balances.

$1,605.8

$724.1

$350.9

$205.8

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

Transportation Surtax

Enterprise Capital Funds

General Capital Funds

Other Capital Funds

FY27 Capital Budgets ($millions)

$1,706.3

$907.3

$582.0

$571.8

$468.7

$354.3

$297.3

$242.8

$190.0

$177.9

$122.6

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

Constitutionals/

Judicial

Non-Departmental

Aviation

Public Works and

Environmental Services

Finance &

Adminstrative Services

Port Everglades

Transportation

Human Services

County Administration/

County Commission

Libraries, Parks

and Cultural

Boards & Agencies

FY27 Operating Budgets ($millions)

Broward County, Florida Recommended Budget FY27 11

The Debt Service Budget provides for payment of principal and interest on revenue 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 FY26 to FY27.

FY27 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

$348.8

$106.6

$94.1

$64.8

$58.2

$21.5

$20.5

$5.8

$0 $100 $200 $300 $400

Aviation Bonds

Water & Wastewater Bonds

Port Everglades Bonds

2022 Hotel Bonds

2021 Tourist Development Tax

Revenue Bonds - Convention Center

2017A and Series 2020

Courthouse Refunding Bonds

Civic Arena Revolving

Loan Fund

2006B & 2016 Civic

Arena Refunding Bonds

FY27 Debt Service Budgets ($millions)

Broward County, Florida Recommended Budget FY27 12

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 FY27 budget is supported by $1,903.3 million in

County-wide property taxes.

Property Taxes

In FY27, overall County-wide property tax revenue increases $97.5 million when compared to

the FY26 Adopted Budget and $111.4 million when compared to the final amount of taxes levied

in FY26 due to decreases in the tax roll that have occurred since last July. These taxes are

allocated to two separate funds:

Fund (dollars in millions)

FY26 Adopted Taxes

FY26 Actual Taxes Levied

FY27 Recommended Taxes

General Fund

$1,706.1

$1,693.0

$1,798.2

Capital Outlay Fund

$99.7

$98.9

$105.1

Total

$1,805.8

$1,791.9

$1,903.3

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 FY27 total millage rate of 5.6658.

Homestead Property with Save Our Homes” Differential (based on the State-mandated 2.7%

maximum increase in assessed value of the average property for FY27 in Broward County)

FY26

FY27

Taxable Value

$273,975

$281,373

Property Taxes

$1,552

$1,594

Change if same home as FY26

$42

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

residential properties)

FY26

FY27

Taxable Value

$444,473

$460,006

Property Taxes

$2,518

$2,606

Change FY26 to FY27

$88

Broward County, Florida Recommended Budget FY27 13

Once the amount of dollars needed to support the tax-supported budget is determined, there are

two factors that impact the amount of taxes for each property. The first factor is the millage rate

or property tax rate that, when applied to the tax roll, generates the necessary tax dollars to

support County operations. State law places a ten mill (ten dollars per thousand dollars of

taxable value) cap on local governments excluding voted debt service. Broward County is at

56.658% of the state limit for FY27. The following chart shows the County-wide operating and

voted debt service millage rates since FY16:

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 FY18:

0.0

1.5

3.0

4.5

6.0

FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27

Millage Rates, FY16 - FY27

County-wide

Voted Debt

0.0

50.0

100.0

150.0

200.0

250.0

300.0

350.0

FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27

Total Taxable Property Value, FY18 - FY27 ($billion)

Broward County, Florida Recommended Budget FY27 14

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 4.2%

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 1.1% increase in the FY27 tax roll over the current year.

The fact that the county levies $1,903.3 million in County-wide taxes in FY27 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”.

Broward County, Florida Recommended Budget FY27 15

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 the

Airport, Port, Solid Waste Management, Water/Wastewater, and the Hotel enterprise funds. 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.

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

in FY27: General Fund programs ($74.4 million); Public Works and Environmental Services

highway operations divisions ($17.8 million); and Broward Municipal Services District (BMSD)

emergency medical and fire protection services ($0.81 million). The amount allocated for use in

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

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 FY27 Budget at $93 million, up

over $2.2 million from the forecast one year ago for FY26. The following chart illustrates the

historical trend.

Broward County, Florida Recommended Budget FY27 16

*Budgeted

State Revenue Sharing

Another flexible resource available to Broward County is State Revenue Sharing. These funds are

distributed to Counties based on a population formula. In FY27, $41.54 million will support

General Fund County-wide Programs. The remaining $0.256 million of the County’s share is

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

Sharing revenue was $31.95 million in FY18 and had increased steadily until the COVID-19

pandemic affected businesses and consequently sales tax receipts throughout the state. The last

few years have shown weakness in state revenue sharing. The following chart illustrates the

historical trend:

*Budgeted

100

120

FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26* FY27*

Half Cent Sales Tax Revenue, FY18 - FY27 ($millions)

FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26* FY27*

State Revenue Sharing Funds, FY18 - FY27 ($millions)

Broward County, Florida Recommended Budget FY27 17

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 ($6.5 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 ($14.6 million) - This two-cent gas tax is allocated to road

construction and maintenance projects.

• The Original 6 Cent Local Option Gas Tax ($28.9 million) – This six-cent gas tax primarily

supports Transit and transportation capital operations and Traffic Engineering and Highway

and Bridge Maintenance projects in FY27.

• The Ninth Cent Local Option Gas Tax ($8.2 million) - This one-cent gas tax primarily

supports Transit and transportation capital operations and Traffic Engineering and Highway

and Bridge Maintenance projects in FY27.

• The Additional 3 Cent Local Option Gas Tax ($9.9 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 FY27.

• The Homeless 1 Cent Local Option Gas Tax ($6.8 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 ($5.0 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 FY27.

Fund Balance

A proportion of the total County Budget is supported by fund balances. Fund balances are the

funds remaining at the end of a fiscal year which are carried over to support the budget in the

next fiscal year. Most fund balances are restricted and obligated for a specific purpose.

Broward County, Florida Recommended Budget FY27 18

FY27 Appropriations

The following sections describe changes to budgeted

appropriations from FY26 to FY27.

Operating Budget Highlights

The total Operating Budget is $194.5 million higher

(3.6%) for FY27. Specific highlights for the General

Fund, Special Revenue, Enterprise Funds and Broward

Municipal Services District budgets are summarized

below.

General Fund

(FY27 Budget – $2,144,643,850)

Appropriations increase approximately $109.4 million or 5.4%, primarily attributable to the net

increase in the property tax roll.

Budget: The FY27 Recommended Budget maintains essential County services while exercising

spending restraint through targeted personnel cost reductions and careful management of

operating expenses. The budget also advances the Commission’s priorities including affordable

housing, services for our most vulnerable residents, including individuals experiencing

homelessness, seniors, and those needing mental health services, as well as animal care,

cultural and economic development initiatives, and addressing the critical needs for the Broward

Municipal Service District (BMSD).

Public safety: Public safety remains one of the County’s highest priorities. To demonstrate the

County’s strong commitment to public safety, the Recommended Budget includes the County’s

largest investment in public safety in Broward County’s history by providing funding for the third

and final year of $8 million salary adjustments for the Broward Sheriff’s Office detention

deputies, as originally proposed by the Sheriff two years ago, and reiterated as a priority by the

Sheriff in this year’s budget request. This represents a $24 million total increase for salary

adjustments for Detention Deputies, coupled with an additional $15 million increase for a 5.8%

salary increase inclusive of increases in benefits (FICA and FRS) for the following BSO

departments (functional categories): General Law Enforcement, Courts and Fire Rescue and

Emergency Services; in addition to an increase to BSO’s Special Risk for the Florida Retirement

System (FRS) of $6.7 million, along with an increase of $19.1 million for BSO’s health insurance,

and fully funding BSO’s operating expense and capital outlay budget request for FY27. BSO’s

budget is increased over the FY26 budget by 5.3% overall, while the county general fund agency

budgets have modestly increased by 3.4% when compared to FY26.

Operating

64%

Capital

27%

Operating

61%

Capital

31%

Debt

Service

Broward County, Florida Recommended Budget FY27 19

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

strengthen the County’s financial position and prepare for potential future impacts on property

tax revenues.

Major Special Revenue Funds

The FY27 budget includes the following major funds that comprise the majority of the total.

• Building Code (FY27 Budget - $12,114,880)

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 $179,020 in FY27 primarily due

to a decrease in budgeted revenues.

• Licensing, Elevator and Regulatory (FY27 Budget - $13,580,310)

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 FY27 increased by $4.0

million primarily due to an increase in anticipated revenues.

• Transit Operating (FY27 Budget - $279,114,150)

The FY27 Transit Operating Fund budget increases approximately $20.3 million compared

to the FY26 budget. This budget includes $3.6 million higher Paratransit expenses due to an

estimated increase in ridership and $2.1 million increase to diesel fuel costs. Capital projects

in FY27 are funded at $74,050,580 from other funding sources.

• Federal and State Grants (FY27 Budget - $89,907,180)

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

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

Offices of Emergency Management and the Medical Examiner. In FY27, these appropriations

increased by approximately $10.2 million in comparison to the FY26 revised budget.

• Visit Lauderdale (FY27 Budget - $45,156,800)

Visit Lauderdale’s FY27 budget decreases $6,740,630 from FY26. The decrease is

primarily due to one-time funding that was appropriated in FY26 to promote and advertise

Broward County as a tourist destination.

Broward County, Florida Recommended Budget FY27 20

• Convention Center (FY27 Budget - $39,149,550)

The Convention Center’s Operating budget decreases approximately $1 million in FY27.

The decrease is primarily due to one-time funding that was appropriated in FY26.

• Homeless Services Fund (FY27 Budget - $6,800,000)

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 FY27 appropriation

decreased slightly from FY26 budget.

• Opioid Regional Settlement Fund (FY27 Budget - $46,597,270)

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 FY27, these appropriations increased by approximately $6.4 million in comparison

to the FY26 budget.

• E-911 Fund (FY27 Budget - $33,466,100)

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 FY27 appropriations has a net increase of approximately

$348,430 primarily due to an increase in reserves held for future capital projects. The budget

includes budget supplements of approximately $1.2 million for increases to operating and

capital outlay expenses for hardware replacement and other technology upgrades.

• BSO - Fire Rescue Contracts Fund (FY27 Budget - $231,488,170)

This fund reflects the resources associated with providing municipal level fire rescue

services to numerous municipalities and County agencies as requested by BSO. The fund is

primarily supported with contract revenues from the cities of Cooper City, Dania Beach,

Deerfield Beach, Hallandale Beach, Lauderdale Lakes, Pembroke Park, West Park, Weston, the

Aviation Department, and Port Everglades. Broward Municipal Services District area taxes and

assessments fund services in the remaining BMSD neighborhoods. The budget has an increase

in personnel services for FY27 for salary and other fringe benefit costs ($17,180,340). This

includes the reduction of six positions. The budget also includes increases in capital outlay for

communications ($424,520), vehicles ($7,826,670), equipment ($135,500), and lease

purchase ($222,820).

• BSO—Law Enforcement Contract Services Fund (FY27 Budget - $380,981,770)

This fund reflects the resources associated with providing contractual law enforcement

services by the Broward Sheriff’s Office to numerous municipalities and County agencies as

requested by BSO. 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

Broward County, Florida Recommended Budget FY27 21

well as the Aviation Department and Port Everglades. The budget has an increase in personnel

services for FY27 for salary and other fringe benefit costs ($29,868,260). This includes one

additional position. There are also one-time increases in capital outlay for communications

($1,902,590), vehicles ($9,620,950), and equipment ($46,720).

Enterprise Operating Funds

The FY27 budget includes five major enterprise funds. All five 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 (FY27 Budget - $582,014,480)

The Aviation Department’s Operating Budget, consisting of Fort Lauderdale-Hollywood

International Airport (FLL) and North Perry Airport (HWO), is reduced by $37.2 million to $582

million primarily due to a reduction of reserves of $36 million due to the debt service

schedule. Increases in operating are largely driven by higher costs for software maintenance

and support, janitorial services, group insurance, law enforcement, fire rescue, and core

operational services.

• Water and Wastewater (FY27 Budget - $225,670,790)

The FY27 Operating Budget increases from the FY26 budget by $8.4 million to $225.7

million primarily due to an increase in regional utility costs of $2.5 million, a $3 million

increase in operating expenses due to increases in professional services and maintenance

costs, an increase of $1.1 million personnel services, and $121,200 in capital outlay costs. The

increase to retail rates for water and sewer customers in FY27 is 6.26%, wholesale fees paid

by other utilities increase 0.6% due to higher operating costs, and the rate paid by utilities

receiving regional raw water services decreases 4.4% due to changes in flows. The transfer

from water and wastewater operations to capital in FY27 is $35 million.

• Solid Waste Fund (FY27 Budget - $89,803,100)

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 FY27 budget

increases by a net of $6.8 million primarily because of increased transfers out to the Solid

Waste Capital Fund for one-time capital expenditures.

• Port Everglades (FY27 Budget - $354,284,970)

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

cargo, real estate, and parking for cruise passengers. The operations budget is $254.3 million

and there is a $100 million transfer to capital.

Broward County, Florida Recommended Budget FY27 22

• Hotel (FY27 Budget - $120,358,260)

The Hotel Operating Fund accounts for revenues and appropriations to operate the

property, pay the annual debt service related to the 2022 Convention Center Hotel Covenant

to Budget and Appropriate Bonds, and provide for future maintenance, repairs, and capital

improvements. The FY27 budget increases by $20.7 million primarily due to an increase in the

transfer to debt service to pay principal and interest expenses for the 2022 Hotel bonds.

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

following chart).

The following municipal level services are provided to BMSD residents:

• Law Enforcement – The Broward Sheriff’s Office Department of Law Enforcement provides

police protection to BMSD residents. Per a court ruling (Minnet decision) in 1977, road patrol

and related services are funded by county-wide general revenues.

• Fire Rescue – The Broward Sheriff’s Office Department of Fire Rescue provides service to

the BMSD either directly or through contracts with cities. Fire Rescue services in the BMSD

areas are primarily funded with a property tax and special assessment levied by the Fire

Rescue Municipal Services Taxing Unit (MSTU). The special assessment for residential

properties remains at $190 for FY27 and the property tax rate of $2.6191 per thousand

dollars of taxable value is the same as FY26.

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

and recycling collection and disposal. The FY27 special assessment fee will remain flat at $390

120

180

1980 1985 1990 1995 2000 2005 2010 2015 2020 2025

Broward Municipal Services District Population, 1980 - 2025 (thousands)

Broward County, Florida Recommended Budget FY27 23

per residential household. The special assessment is paid by all single family homes and multi-

family complexes with nine units or less.

• Water/Wastewater – Potable water and wastewater treatment is provided by the County’s

utility to the BMSD neighborhoods of Broadview Park and a portion of Hillsboro Pines.

Residents are charged based on their consumption. The increase to the retail water and sewer

service rates for residential customers in FY27 is 6.26%.

• 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 FY27. This rate will provide $347,060 more in

property taxes than in FY26 based on an increase in the tax roll.

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

the service area is primarily three small “pockets” shown in the following map.

Broward County, Florida Recommended Budget FY27 24

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

FY27 based on the change in the average taxable value for a homestead property. Homestead

properties can experience up to a 2.7% increase in assessed value for FY27.

Homestead Property with Save Our Homes” Differential, FY27 vs FY26, BMSD

(based on the 2.7% maximum increase in assessed value to the average homestead property)

Other Residential Properties

Properties without a homestead exemption may experience an increase or decrease in taxable

value. The next example is a single-family property that increases the same percentage increase

as the average residential property in the BMSD.

FY26

FY27

Difference

Fire Rescue Assessment

190

Fire Rescue Tax*

672

741

$69

Garbage Assessment

390

BMSD Property Tax*

599

661

$62

Street Lighting Property Tax*

106

$10

Total

$1,947

$2,088

$141

* Using an average taxable value for a BMSD residence of $256,393 for FY26 and

$283,110 for FY27.

FY26

FY27

Difference

Fire Rescue Assessment

190

Fire Rescue Tax*

378

415

$37

Garbage Assessment

390

BMSD Property Tax*

337

370

$33

Street Lighting Property Tax*

Total

$1,349

$1,424

$75

* The average taxable value for a BMSD homestead residential home is $158,529 in

FY27. Since homestead taxable values grew by 2.7%, the comparable FY26 average

taxable value calculated for this table is $154,361.

Broward County, Florida Recommended Budget FY27 25

Capital Outlay Budget

(FY27 Budget - $2.89 billion)

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, Solid Waste, 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 FY27. The FY27 Capital

Budget of $2.89 billion, higher than FY26 primarily due to non-property tax appropriations for

Water System Improvements for the construction of nanofiltration and associated improvements

for the treatment of perfluoroalkyl and polyfluoroalkyl substances (PFAS) in the Water

Wastewater Enterprise Capital fund and Broward Commuter Rail South in Transportation Surtax

Capital.

Capital Outlay Funds

• Transportation Projects Including County Transportation Trust Capital Funds and

Transportation Concurrency Fund (FY27 Budget – $158,882,300)

The Transportation Capital Budget decreases by approximately $12.2 million from the

previous fiscal year primarily due to a decrease in projected fund balance. The FY27 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 $158.9 million gross

Transportation Capital Budget, $34.8 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 ($64 million) and reserves for committed projects in

the later years of the five year program ($50.9 million).

Operating

61%

Capital

31%

Debt

Service

Broward County, Florida Recommended Budget FY27 26

• General Capital Fund Projects (FY27 Budget - $186,235,530)

The FY27 General Capital Fund budget decreases by approximately $16.3 million from FY26.

The decrease is due primarily to one-time funds utilized in FY26 for large pay-as-you-go

projects. Major projects receiving funds in FY27 include the Judical Complex North Wing

upgrades, the Emergency Operations and Communications Center, the Forensic Science

Center, and the Broward County Cultural Center.

Significant funding is also allocated in FY27 for Public Safety projects including funding of $6

million for repairs to correctional facilities and $9.5 million for radio tower equipment

replacement. 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.

• Broward Municipal Services District Capital (FY27 Budget - $26,595,350)

The FY27 Capital Budget for the Broward Municipal Services District (BMSD) totals $26.6

million — a decrease of $4.1 million from FY26. The decrease is primarily attributable to a

reduction in the one-time funds available to transfer from the BMSD Operating Fund. In FY27,

approximately $1.8 million is allocated for park improvements, including new furnishings,

structures, amenities, future park adaptations, facility and ADA improvements, security

enhancements, the Roosevelt Gardens playground replacement, and major improvements at

Delevoe Park, including $600,000 in FY27 for a pavilion, outdoor fitness stations, a community

garden, Wi-Fi connectivity, and a cultural installation honoring Reverend Delevoe. Public

safety and infrastructure investments include the BMSD Safe Streets Program to improve

roadway safety and traffic calming, and continued community enhancement projects. The

FY27 budget also introduces the first year of the Building Assessment Program, with $200,000

programmed in FY27 to evaluate facility conditions and identify future capital maintenance

and improvement needs.

Enterprise Capital Funds

These capital budgets, including Aviation, Port Everglades, Solid Waste, and Water and

Wastewater, comprise approximately 25% of FY27 budgets for all capital funds. These

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

• Aviation (FY27 Budget - $191,600,400)

The Aviation Capital Budget decreased by approximately $344.9 million from the FY26

budget primarily due to a large one-time appropriation for the Terminal 5 project in FY26 of

$282.8 million. In FY27, key improvements include $44.6 million for the Automated People

Mover (APM) Circulator, $25.2 million for Runway 10-L-28R Concrete Pavement and High

Speed- Exit Rehabilitation, and $12.6 million for Information Systems Communication Room

Improvements. Additional funding supports terminal modernization, parking, and rental car

Broward County, Florida Recommended Budget FY27 27

center improvements, airport security, fleet and equipment replacement, and ongoing

infrastructure rehabilitation across the Airport. The Aviation Capital Budget is supported with

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

• Port Everglades (FY27 Budget - $204,422,500)

Port Everglades Capital Budget increases by approximately $34.6 million from FY26. The

FY27 budget includes funding for new cranes and related improvements ($17.8 million); a

new Public Works Facility ($14.3 million); new bulkheads at Berths 9, 10, 16, 17, and 18

($65.6 million); improvements at Cruise Terminal 29 ($45.3 million); and other Port

improvement projects. The Port Capital Budget is supported primarily with bond financing,

grants, fund balance, and a transfer from the Port operating fund.

• Water and Wastewater (FY27 Budget - $318,732,000)

The FY27 Capital Budget increases approximately $199.5 million. The budget continues to

fund the maintenance and rehabilitation of existing water and sewer systems throughout the

utility service area, as well as the disposal system at the North Regional Wastewater

Treatment Plant. Continuing funding is also provided for infrastructure improvements to treat

perfluoroalkyl and polyfluoroalkyl substances (PFAS) within the County’s water system, and

for the construction of a biosolid disposal facility. Water and wastewater projects are primarily

funded with utility user fees and bonds to be repaid from user fees.

• Solid Waste (FY27 Budget - $9,344,200)

The FY27 Budget includes funding for equipment replacement at the Broward County

Landfill and the Residential Drop-Off Centers (RDOC). Funding is also included for the Cell 2B

Expansion project at the Broward County Landfill.

Other Capital Funds

• Transit Capital (FY27 Budget - $74,050,580)

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

buses and equipment. The FY27 Capital Program includes $49.2 million of federal grant

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

improvements, and the purchase of replacement buses. $24.9 million of concurrency funds

are budgeted for future bus stop and shelter improvements and purchase of new buses for

expanded service.

• Transportation Surtax (FY27 Budget - $1,605,762,380)

The budget in FY27 funds core operating expenses for administering the program and a

transportation network sensor program; Public Works and Environmental Services Department

projects including adaptive signal control, mast arms, school zones, road capacity expansion,

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

Broward County, Florida Recommended Budget FY27 28

Transit projects funded includes design and construction work for one Bus Rapid Transit (BRT)

line as part of the PREMO Plan. Other Transit projects include information technology

enhancements; paratransit vehicle replacements; bus stop and shelter improvements;

construction for West Broward Intermodal Center; land acquisition and other facilities

improvements.

A budget of $453.15 million is appropriated for the Broward Commuter Rail South (BCR

South) project in FY27 which includes $176.825 million of planned local funding plus an

additional $75.375 million commitment of local funding replacing prior state share

appropriations. When combined with prior local funding appropriations this equals a total of

50.6% of the non-federal share of the project. The $200.95 million federal share of the

project budgeted in FY27 when combined with prior federal share appropriations brings the

total federal share to 49.4% of the total project cost of $712 million.

Surtax revenues fund Transit existing fixed route service; existing and expansion community

shuttle service; regional transportation as well as an allocation for municipal capital projects.

• Court Facilities Program (FY27 Budget - $4,760,500)

The Court Facilities program budget is funded by surcharges on non-criminal traffic

infractions, and its purpose is to fund State court facilities. The FY27 budget includes $1.6

million for rental expenses for the State Attorney’s Office and $3.2 million to repay a portion

of the new Main Courthouse bonds for the West Tower.

• Beach Renourishment (FY27 Budget - $9,530,000)

The FY27 Beach Renourishment Capital Budget includes funding for the Port Everglades

Inlet Management Plan, dune restoration, artificial reef projects, and administrative costs. The

sources of funding for the FY27 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 (FY27 Budget - $42,791,040)

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. In FY27, an additional $10,000,000 is programmed for a potential advanced payment.

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 County, Florida Recommended Budget FY27 29

Funding is appropriated for maintenance and repairs, including waterproofing, at the

Convention Center as well as additional one-time, pay-go funding for the construction of a

parking garage at the Convention Center.

• Broward Boating Improvement Program (FY27 Budget - $1,392,890)

The FY27 Broward Boating Improvement Program (BBIP) budget is funded by recreational

vessel registration fees and includes funding for a reserve for future projects. The County and

local governments apply annually to the Marine Advisory Committee (MAC) for funds to

construct various boating improvement projects. The projects recommended by the MAC for

FY27 include grants to the City of Hollywood and the City of Dania Beach for derelict vessel

removal, as well as $85,000 to support the design phase for the replacement of ramps and

docks at the West Broward Boat Ramp.

• Affordable Housing Trust (FY27 Budget - $27,720,000)

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 FY27, the

transfer from the General Fund increased to $25 million from $20 million in FY26 and is

budgeted to support affordable housing. These funds will supplement resources from state

and federal housing grants, state awards, and the Housing Finance Authority.

• Economic Development Program (FY27 Budget - $3,223,550)

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 FY27, this program is supported by $2 million in expired Tax Increment

Financing amounts transferred from the General Fund, interest earnings, contributions, and

fund balance. The FY27 budget includes funding for FITCE, the Broward and Beyond Business

Conference, the Microgrant program, and economic incentives.

Broward County, Florida Recommended Budget FY27 30

Debt Service Budget

FY27 Budget – ($720.3 million)

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 TDT Revenue Bonds – Convention Center

• 2022 Hotel Bonds

• Aviation Bonds

• Port Everglades Bonds

• Water and Wastewater Bonds

The FY27 total debt service budget is approximately $720.3 million, which is 4.6% less than the

FY26 debt service budget of $755 million. The year-to-year change is comprised of increases of

$4.4 million for the Civic Arena Refunding Bonds and $10 million for the Civic Arena Revolving

Loan Fund to increase their respective reserves for future debt service, a $13.9 million increase

in Hotel debt service for the repayment of principal and funding of reserves, an $81.8 million

decrease in Aviation debt service due to scheduled decreases in principal payments and reserves

for future debt service, and a $17.7 million increase for Port Everglades from increased principal

and interest payments and reserve funding related to new debt issued during 2025. 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 FY27-31

Capital Program document.

Operating

64%

Capital

27%

Operating

61%

Capital

31%

Debt

Service

Broward County, Florida Recommended Budget FY27 31

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Broward County, Florida Recommended Budget FY27 32

Appendix

Broward County Demographic Information

Consolidated Fund Summary

Millage Comparison

Millage History

Changes in Authorized Positions

Glossary of Terms

Broward County, Florida Recommended Budget FY27 33

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Broward County, Florida Recommended Budget FY27 34

Broward County Demographic Information

General

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

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 2025 was 1,993,535 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, Coral Springs,

Miramar, Pompano Beach, and Davie.

The estimated Broward Municipal Services District population in 2025 was 17,294 according to

the Bureau of Economic and Business Research.

Broward County, Florida Recommended Budget FY27 35

Consolidated Fund Summary

Revised FY26

Revised Budget

FY27

Adopted

Percent

Change

County-wide Funds

General

2,035,233,205

2,144,643,850

County Transportation Trust

153,896,000

141,451,280

(8%)

Capital Outlay

346,526,070

350,857,010

Debt Service

92,048,960

106,070,120

15%

Total County-wide Funds

$2,627,704,235

$2,743,022,260

Broward Municipal Service District Funds

Broward Municipal Service District

26,733,130

14,187,190

(47%)

Street Lighting District

822,010

915,330

11%

Broward Municipal Service District Waste Collection

9,748,740

10,172,250

Total Broward Municipal Service District Funds

$37,303,880

$25,274,770

(32%)

Special Funds

Affordable Housing Trust

27,395,000

27,720,000

Air Pollution Trust

1,682,900

1,566,300

(7%)

Animal Care General Trust

830,500

803,500

(3%)

Adoption Trust

375,430

364,110

(3%)

Sterilization Trust

448,730

447,880

Victim Trust

117,890

114,810

(3%)

Board of Rules & Appeals

17,781,500

18,165,450

Broward Boating Improvement

1,966,250

1,392,890

(29%)

Broward County Local Provider Participation Fund

90,113,910

113,000,000

25%

BSO - Fire Rescue Contracts

211,936,260

231,488,170

BSO - Law Enforcement Trust

21,804,050

43,300,560

99%

BSO Consolidated Dispatch Contract

70,024,840

72,755,050

BSO- Law Enforcement Contracts

351,365,260

380,981,770

Homeless Services

7,324,000

6,800,000

(7%)

Opioid Regional Settlement Fund

40,220,690

46,597,270

16%

Pay Telephone Trust

3,236,040

2,939,090

(9%)

Broward Redevelopment Program

127,330

(100%)

Visit Lauderdale

51,897,430

45,156,800

(13%)

Convention Center

40,226,860

39,149,550

(3%)

Court Cost

1,988,990

1,638,290

(18%)

Court Facility Fee

3,890,600

4,760,500

22%

Cultural Special Purpose

1,182,000

800,000

(32%)

Broward County, Florida Recommended Budget FY27 36

Revised FY26

Revised Budget

FY27

Adopted

Percent

Change

Driver Education Safety Trust

570,000

E-911

33,117,670

33,466,100

Economic Development Program

1,633,000

3,223,550

97%

Economic & Small Business Development/Local

Business Taxes

969,000

807,500

(17%)

Environmental Permitting Contracts

3,601,980

3,384,550

(6%)

Building Code Special Purpose

12,293,900

12,114,880

(1%)

Natural Resources Contracts

5,584,250

4,743,470

(15%)

Everglades Holiday Park

1,752,550

1,918,000

Federal & State Grants

79,813,010

89,907,180

13%

Hollywood North Beach Park Fund

1,465,550

1,031,120

(30%)

Housing Finance

698,620

1,075,070

54%

Impact Fee Surcharge Trust

706,950

679,000

(4%)

Judicial Technology Fee

8,223,040

9,996,370

22%

Law Library

226,950

185,000

(18%)

Licensing, Elevator and Regulatory

9,607,580

13,580,310

41%

Manatee Protection

2,851,240

2,788,260

(2%)

Parks Enhanced Marine Law Enforcement

1,714,500

1,838,500

Parks Target Range

1,494,350

1,614,280

Pollution Recovery Trust

1,420,500

1,841,150

30%

Public Records Modernization Trust

1,379,910

1,471,250

Teen Court Fee

610,710

634,250

Four Cent Tourist Tax Revenue

62,291,000

(100%)

Two Cent Tourist Tax Revenue

2,219,000

(100%)

1% Tourist Tax Fund

35,300,550

24,587,300

(30%)

2% Tourist Tax Fund

34,530,750

22,975,000

(33%)

Additional 1% Tourist Tax Fund

34,530,750

22,975,000

(33%)

Professional Sports Franchise Facility Tax Fund

20,584,500

29,930,000

45%

Additional Professional Sports Franchise Facility Tax

20,584,500

24,540,000

19%

High Tourism Impact Tax Fund

34,530,750

22,975,000

(33%)

Transit

310,421,060

353,164,730

14%

Transportation Surtax

1,183,788,090

1,605,762,380

36%

Value Adjustment Board

1,949,270

2,010,450

Cocomar Water Control District

4,103,140

4,736,840

15%

Water Control District Two

3,092,110

3,787,530

22%

Water Control District Three

2,369,110

2,471,960

Broward County, Florida Recommended Budget FY27 37

Revised FY26

Revised Budget

FY27

Adopted

Percent

Change

Water Control District Four

1,793,290

2,190,260

22%

Water Management Fund

3,248,900

2,278,350

(30%)

Total Special Funds

$2,871,008,490

$3,351,196,580

17%

Internal Service Funds

Fleet Services

17,464,210

18,176,290

Risk Management/Operating

101,941,980

102,560,500

Office of Public Communications/Print Shop

2,263,410

2,234,030

(1%)

BSO Self Insurance

30,236,480

34,880,870

15%

Human Resources - Employee Benefits

143,640,100

172,280,840

20%

BSO Workers' Compensation

63,075,000

67,850,000

Total Internal Service Funds

$358,621,180

$397,982,530

11%

Enterprise Funds

Aviation

1,586,281,570

1,122,394,680

(29%)

Solid Waste and Recycling Services

83,466,110

99,147,300

19%

Port Everglades

578,901,060

652,753,170

13%

Water & Wastewater

441,650,600

651,039,330

47%

Hotel

150,460,860

185,111,090

23%

Total Enterprise Funds

$2,840,760,200

$2,710,445,570

(5%)

Total All Funds

$8,735,397,985

$9,227,921,710

Less Budgeted Transfers

(966,536,660)

(950,380,370)

(2%)

Less Internal Service Charges

($323,917,940)

($369,517,660)

14%

TOTAL ALL FUNDS (NET)

$7,444,943,385

$7,908,023,680

FY26

Adopted

Rates

FY27

Recommended

Rates

FY26

Adopted

Taxes

FY26

Taxes

Levied

FY27

Recommended

Taxes

County-wide

Operating 5.3529 --- 5.3529 $1,706,058,828 $1,692,992,896 $1,798,231,578

Capital Outlay 0.3129 --- 0.3129 $99,726,467 $98,962,708 $105,114,361

Subtotal

5.6658 5.3946 5.6658 $1,805,785,295 $1,791,955,604 $1,903,345,939

Total County-wide 5.6658 5.6658 $1,805,785,295 $1,791,955,604 $1,903,345,939

Broward Municipal Services District

Municipal Service District 2.3353 2.1453 2.3353 $3,462,324 $3,467,246 $3,809,375

Fire Rescue MSTU* 2.6191 2.4060 2.6191 $3,883,087 $3,888,607 $4,272,313

Street Lighting District 0.3743 0.3443 0.3743 $331,062 $329,920 $364,292

Water Control Districts

Water Control District #2 0.1223 0.1163 0.1163 $859,058 $853,794 $854,240

Water Control District #3 0.1325 0.1215 0.1215 $636,334 $635,802 $639,328

Water Control District #4A 0.0121 0.0115 0.0115 $15,326 $15,182 $15,197

Water Control District #4B 0.0318 0.0312 0.0312 $44,260 $44,073 $44,074

Water Control District #4C 0.1276 0.1200 0.1200 $407,660 $405,066 $404,786

Cocomar Water Control

District

0.1363 0.1290 0.1290 $1,011,731 $1,004,521 $1,011,412

Tax Rolls

County-wide

* An MSTU is a Municipal Services Taxing Unit.

** The FY26 tax roll was certified on 07/01/2025.

***The revised FY26 tax roll reflects all adjustments as of 06/25/2026.

MILLAGE COMPARISON

Millage Rates Ad Valorem Taxes

FY26 Certified Roll**

FY26 Revised Roll*** FY27 Certified Roll

FY27

Rolled-Back

Rates

$318,716,738,166 $316,275,831,125 $335,935,955,775

Broward County, Florida Recommended Budget FY27

Broward County, Florida Recommended Budget FY27 39

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

5.6658

0.0000

5.6658

2027 Recommended

5.6658

0.0000

5.6658

Broward County, Florida Recommended Budget FY27 40

Personnel CAP by Department—Number of Positions Authorized

The following chart depicts the changes in the number of positions (CAP) from FY26 to FY27.

FY26 Adopted CAP and FY26 Modified CAP reflect positions transferred in the FY27 Recommended CAP.

* County Commission including County Attorney and Auditor

** County Administration including the Office of Regional Communications and Technology, Office of Emergency Management, Office of Economic and

Small Business Development, Office of Management and Budget, Office of Intergovernmental Affairs and Office of Public Communications.

***Includes grant positions shown in the Adopted Operating Budget and positions associated with other multi-year and non-recurring grants that are

anticipated in FY27.

FY26 Adopted CAP

FY26 Modified CAP

FY27 Recommended CAP

Difference

County Commission*

148

Constitutionals

Judicial

County Administration**

205

Aviation

633

Libraries, Parks, Cultural

1,105

1,100

-5

Public Works and Environmental Services

1,447

1,438

-9

Finance and Administrative Services

472

463

-9

Human Services

462

Port Everglades

268

271

Transportation

1,331

1,324

-7

Boards and Agencies

150

152

Non-Departmental

Operating Total

6,274

6,250

-24

MAP Administration - Surtax

PWES - Admin

PWES - Highway Bridge

PWES - Highway Construction Gas Tax

-1

PWES - Highway Construction Surtax

PWES - Traffic Engineering Gas Tax

PWES - Traffic Engineering Surtax

PWES - Beach

PWES - Housing Admin

Capital Total

-1

Grants***

317

319

323

TOTAL

6,676

6,678

6,657

-21

Broward County, Florida Recommended Budget FY27 41

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 Recommended Budget FY27 42

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 Recommended Budget FY27 43

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 County-wide 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

(NRCH):

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.

Broward County, Florida Recommended Budget FY27 44

PRINCIPAL:

The original amount borrowed through a loan, bond issue or other form of

debt.

PREMO:

Broward County’s Premium Mobility (PREMO) plan will provide a county-wide

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

(WRCH):

A satellite courthouse facility located at 100 N. Pine Island Road in

Plantation.