Board of County Commissioners

Nan H. Rich

Mayor, District 1

Mark D. Bogen

Commissioner, District 2

Michael Udine

Commissioner, District 3

Lamar P. Fisher

Commissioner, District 4

Steve Geller

Commissioner, District 5

Beam Furr

Vice-Mayor, District 6

Tim Ryan

Commissioner, District 7

Robert McKinzie

Commissioner, District 8

Hazelle P. Rogers

Commissioner, District 9

Monica Cepero

County Administrator

Norman S. J. Foster

Director, Office of Management and Budget

Fiscal Year 2025

Budget-In-Brief

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

Commissioners, with a funding plan for FY25. Three documents summarize the policies that were

used to develop the budget; the financial and budgetary details that make up the budget; and

most importantly, descriptions of the programs and capital projects that are provided with the

public’s funds.

The Budget-In-Brief includes the County Administrator’s budget message to the Board of County

Commissioners. The message discusses budgetary policy issues and the concepts upon which

the Budget was developed.

The Budget-In-Brief also includes an analysis of the County’s primary revenue sources such as

property taxes and sales taxes, a summary of the major changes in appropriations, various

budget highlights, a glossary of the terms used throughout the budget documents, and an

overview of how the budget was developed.

Two other budget documents provide additional information:

• The FY25 Operating Budget provides summaries of the entire budget, budgetary detail

by program, and explains increases and decreases in each agency’s budget. It also sets out

programmatic objectives, provides performance measures, and describes the level of service

provided by Broward County agencies.

• The FY25-29 Capital Program provides detailed information on all construction and other

capital and infrastructure projects programmed for FY25-29. It also includes the County’s Debt

Service Budget.

If you have any questions or desire additional information please call the Office of Management

and Budget at 954-357-6345, or visit us at www.broward.org/budget.

Office of

Management and Budget

Norman S. J. Foster, Director

Jennifer Steelman, Assistant Director

STAFF

Elijah J. Anderson

Sigma Chawdhury

Jessica Cheung

Elise Cooper

Boyd Glover

William Hodge Hermann

Lisa Horn

Samuel Ling

Jenna Lyons

David MacKenzie

Arnela Ombasic

Patrick Picard

Juan Raffo

SunJin Zanker

Budget FY25

WATER &

WASTEWATER

SERV.

TAX COLLECTOR

JUDICIARY

OFFICE OF

INTERGOVERNMENTAL

AFFAIRS

FINANCE

OPERATIONS

PLANNING

HIGHWAY CONST.

& ENGINEERING

SEAPORT

ENGINEERING &

CONSTRUCTION

FAMILY SUCCESS

HOUSING

OPTIONS

SOLUTION

SUPPORT

RISK MANAGE-

MENT

RECORDS, TAXES

& TREASURY

PURCHASING

ANIMAL CARE

PORT EVERGLADES

BUSINESS

DEVELOPMENT

FACILITIES

MAINTENANCE

AVIATION

BUSINESS &

PROPERTIES

MGMT.

FINANCE

ADMINISTRATION

MAINTENANCE

FINANCE &

ADMINISTRATIVE SERV.

ACCOUNTING

ENTERPRISE

TECHNOLOGY

SRVS

TRANSPORTATION

OPERATIONS

CAPITAL

PROJECTS

HUMAN

RESOURCES

CAPITAL

DELIVERY &

INFRASTRUCTURE

MAINTENANCE

ADMINISTRATION

FINANCE

EXTERNAL

AFFAIRS

COMMUNICATIONS

SAFETY &

SECURITY

CUSTOMER

EXPERIENCE

ELECTORATE

COUNTY COMMISSION

NINE MEMBER BOARD

COUNTY

ADMINISTRATOR

ELECTIONS

SUPERVISOR

PROPERTY

APPRAISER

COUNTY AUDITOR

COUNTY ATTORNEY

GOVERNMENTAL STRUCTURE OF BROWARD COUNTY

GREATER FORT

LAUDERDALE

CONVENTION & VISITORS

BUR.

DEPUTY

COUNTY ADMINISTRATOR

OFFICE OF ECONOMIC &

SMALL BUS.

DEVELOPMENT

OFFICE OF

PUBLIC

COMMUNICATIONS

PUBLIC WORKS

FACILITIES

MANAGEMENT

HIGHWAY &

BRIDGE MAINTE-

NANCE

CONSTRUCTION

MANAGEMENT

REAL PROPERTIES

& REAL ESTATE

DEVELOPMENT

SOLID WASTE &

RECYCLING

SERVICES

TRAFFIC ENGI-

NEERING

PARKS &

RECREATION

CULTURAL

LIBRARIES

OFFICE OF

MANAGEMENT &

BUDGET

OFFICE OF EMERGENCY

MANAGEMENT

HUMAN SERVICES

BROWARD

ADDICTION

RECOVERY

CENTER

ELDERLY &

VETERANS

SERVICES

OFFICE OF MEDICAL

EXAMINER & TRAUMA

SRVS

RESILIENT ENVIRON-

MENT

BUILDING CODE

URBAN PLANNING

HOUSING

FINANCE

PLANNING COUNCIL

OFFICE OF THE

INSPECTOR

GENERAL

OFFICE OF REGIONAL

COMMUNICATIONS AND

TECHNOLOGY

ENVIRONMENTAL

PERMITTING

ASSISTANT COUNTY

ADMINISTRATORS

ASSISTANT

TO COUNTY

ADMINISTRATOR

CONSUMER

PROTECTION

NATURAL

RESOURCES

COMMUNITY

PARTNERSHIPS

(Children and

Health Care

Services)

CRISIS

INTERVENTION

SUPPORT

DIVISION

MOBILITY ADVANCEMENT

PROGRAM

SHERIFF

Table of Contents 
Fiscal Year 2025 Budget Message   ______________________________________________1
Operating Budget   _________________________________________________________1
Broward County Budget—By the Numbers   ______________________________________4
FY25 Budgeting Process   ______________________________________________________7
Overview of FY25 Budget   _____________________________________________________8
FY25 Revenues   ____________________________________________________________10
Overview   ______________________________________________________________10
Property Taxes   __________________________________________________________11
Fees and Charges   ________________________________________________________14
Sales Tax   ______________________________________________________________14
State Revenue Sharing   ____________________________________________________15
Gas Taxes   ______________________________________________________________16
Fund Balance   ___________________________________________________________16
FY25 Appropriations   ________________________________________________________17
Operating Budget Highlights   _______________________________________________17
Capital Outlay Budget   ____________________________________________________25
Debt Service Budget   ______________________________________________________30
Appendix   _______________________________________________________________31
Broward County Demographic Information   ____________________________________33
Consolidated Fund Summary   _______________________________________________34
Millage Comparison   ______________________________________________________37
Ten Year Mil l a g e   H i s t o r y    ___________________________________________________38
Personnel Cap by Department—Number of Positions Authorized   ____________________39
Glossary of Terms ________________________________________________________40

(This page intentionally left blank).

Fiscal Year 2025 Budget Message

To: Board of County Commissioners October 15th, 2024

I am happy to deliver to you the Broward County Adopted Operating Budget and Capital

Program for FY25 that strategically aligns with the Commissioners’ priorities. This proposal

represents a cautious and fiscally responsible approach to the overall budget and substantially

minimizes growth in department budgets to ensure that the property tax millage on county’s

taxpayers is maintained at current levels. County reserves are increased as you have requested,

to best position the budget against an uncertain economy.

Within these constraints, and overall restraint in spending, the budget includes additional

operating funds for BSO for regional public safety, representing a 8.73% increase from FY24, as

well as as well as a 10.58% increase for the contracted service for 911 Regional Dispatch

services. Additionally, $24.5M is included for helicopters in the General Capital budget. These

significant investments in public safety reflect the Commission’s ongoing commitment to the

people of Broward County to fund public safety as well as conservatively looking out for

taxpayers’ wellbeing. The 8.73% increase for BSO Regional Services compares to an Adopted

Budget core change of 2.7% of recurring expenditures from the General Fund for County

Commission agencies, and with supplements added for County Commission agencies, a total

increase of 4.7%. The Adopted budget also strengthens reserves to prudently position the

county for potentially unfavorable economic conditions.

Operating Budget

The Adopted budget aligns resources with the Commission’s established priorities. Below are the

county’s established five goal themes with examples of strategic resource allocations found in

this budget proposal. Despite the overall approach of limited new activities or spending, and with

a focus on building reserves further, a small number of priorities are included in the Adopted

General Fund. Highlights of the overall budget changes are described below.

Accountable Government

The budget in FY25 includes funding to:

• Add a Code Enforcement Inspector to promote safety and compliance in the BMSD,

• Increase in operating expenses of $15,000 per commission district office for public

engagement, communication, and outreach efforts,

• Support the recently-created Office of Intergovernmental Affairs by adding a position and

transferring resources within county government to provide various administrative support

functions related to grants administration, boards and legislative affairs, and

• Recognize the Tax Collector as an independent officer beginning in January 2025. County

Administration will work with the newly-elected Tax Collector during FY25 to facilitate a smooth

Broward County, Florida

Adopted Budget FY25

transition. I would like to take this opportunity to pay tribute and give my gratitude to all the

staff of Broward County’s Records, Taxes and Treasury Division that have been involved in ad

valorem tax collection and related activities over many years. We will continue to work to

ensure all aspects of a smooth transition is handled with appropriate regard for our employees.

Connected Community

The county’s efforts to implement the Premo Program for public transportation continues in

FY25, and an internal reorganization of the Transportation Department is included in this budget

to further that end and to align and prepare the enterprise for the business operational needs

anticipated. The airport and port activities regarding Master Plans continue to progress and we

warmly welcome Joseph Morris as the new Director to Port Everglades.

The FY25 Adopted budget also adjusts funding due to the stagnation in gas tax revenues, with

surtax funds adjusted to maintain highway, transit and other transportation activities.

Economic Opportunity

Additional funds are included in the Adopted budget in FY25:

• Continuing the Commission’s support for affordable housing, $20 million is included in

additional funding for the Affordable Housing Trust Fund and funds to implement a pallet

shelter project,

• Anticipating the upcoming Convention Center expansion completion and the opening of the

Convention Center Headquarters Hotel, additional funds are included to increase media buys to

further promote tourism and convention sales. Operating budgets for the Convention Center

are adjusted to reflect the upcoming level of activity,

• Supplementing funding for the newly-created pilot microgrant program kicked off in FY24 to

assist eligible small businesses,

• Adding resources for workforce development efforts and pre-apprenticeship training programs,

• Augmenting the economic incentive program for small businesses within the BMSD, and

• Ensuring the County is adequately positioned for international economic development activities

by adding a new position to assist with increased demand.

Healthy Community

The Adopted budget for FY25 continues funding in a number of areas of priority for the

Commission:

• Funding is provided for targeted priority areas in the Department of Human Services,

including legal assistance services, mental health services, housing assistance programs

focused on seniors and families, and mobile mammogram screenings. In addition, one

position is added to Court Administration to address mental health caseloads.

Broward County, Florida

Adopted Budget FY25

• Additional support is funded, and two positions added, for administering healthcare services

contracts, and to increase provider reimbursement rates for units of service.

• Using funds from the opioid settlements, the existing pilot full-time street outreach team is

funded on a permanent basis, adding four positions and associated operating funds.

• For cultural activities, $1.5 million is included to support local sponsorship activities across

the county, as well as funding for an additional year for the Underwater Broward project.

• Funding for Libraries includes a commensurate level to continue the partnership with the

Nova Southeastern Alvin Sherman Library. In order to alleviate recurring flooding issues,

funding is included in the Adopted capital budget to remediate the parking lot at the the

African-American Research Library and Cultural Center. In addition, several projects at the

Main Library are programmed in FY25-FY26 including the renovation of the library’s

restrooms and auditorium and the restoration of the facility.

• A range of capital budget projects and design work for Parks is included for FY25. Funding is

included to improve the North Beach Park Main Parking lot, and to fund additional upgrades

within Central Broward Regional Park to the Stadium as well as the replacement of the

playground at the water park. Funding is also included for a new aquarium at the Anne Kolb

Nature Center, as well as design and replacement of the boardwalk.

• For the BMSD, funding is allocated for roof repair and replacement at Franklin Park in FY25.

Additional funding is provided to replace the playground at Roosevelt Gardens Park, create

additional parking at Lafayette Hart Park, continue restroom restoration at Delevoe Park,

and make driveway improvements and connect to the sanitary wastewater system at Fire

Station 23. Recurring funding is provided for facilities maintenance, security enhancements

and ADA improvements at the six local parks and three dedicated green spaces in the BMSD.

Resilient Community

A number of projects are included to reflect the Commission’s continuing priority in preparing for

the future:

• Provide County share ($5 million) of the Central & Southern Florida Flood Resiliency Study,

• Fulfill the County’s commitment to fully engage in the Resilient Cities Exchange, and to

• Continue the Climate Risk and Finance Consulting analysis.

Public Safety

Funding for public safety continues to be of critical importance for the County. Given the overall

budget outlook and the limited resources available, the FY25 funding levels balance the public

safety requests with a focus on what taxpayers can reasonably and responsibly afford.

• For BSO, this Adopted budget provides an additional $59,485,620 (8.73%) 49,277,850

(7.23%) for Regional Services in FY25, as well as funding of $24.5M for helicopters for BSO.

Broward County, Florida

Adopted Budget FY25

• In the BMSD, funding is included to add one additional position for BSO’s fire unit that

serves the BMSD to improve overall fire coverage.

• For the county’s contract with BSO for 911 Regional Dispatch services, $6,568,950 (10.58%)

is added in FY25. This supplement is to maintain the investment and progress made by the

Commission over the last two years.

• The Adopted budget for FY25 also includes additional investments in regional

communications hardware and software systems to further progress the County’s

longstanding commitment to the Public Safety community and ensure advancement on the

Technology Roadmap.

• Given the paramount importance of preparing for possible storm and other emergency

events, this budget continues to improve the county’s preparation for, and ability to react to,

emergencies by providing more funding for training exercises and adding one Emergency

Management Specialist position in the Office of Emergency Management.

Broward County Budget—By the Numbers

Total Budget

The total Adopted Budget for FY25 is $7,778.8 million, which encompasses all tax-supported and

non-tax supported funds. Below is the comparison to the revised FY24 budget:

Overall, the total FY25 Adopted Budget is $917.6 million or 10.6% lower than the Revised

Budget for FY24, driven by one-time capital items. The Operating Budget is $307.7 million

higher (6.5%) and the Capital Budget is $1,192.5 million lower (reflecting the higher

appropriation last year for the Forensic Science Center, and lower surtax FY25 budget due to

Broward Commuter Rail South and large airport-related projects budgeted in FY24. The Debt

Service Budget in FY25 is $32.9 million lower than FY24 at $777.3 million.

Operating Budgets increase by 6.5% overall, reflecting higher adopted appropriations for

constitutional officers, greater activity by the enterprise agencies, and increased reserves in the

General Fund of $21.8 million compared to FY24.

The outlook for sales tax revenue is concerning as recent months have shown stagnant revenues

and even some declines in year-over-year collections for both the State of Florida and the

Broward County, Florida

Adopted Budget FY25

Budget

FY24 Revised

($million)

FY25 Adopted

($million)

Difference

($million)

Operating Budget

4,708.2

5,015.9

307.7

Capital Budget

3,178.0

1,985.6

-1,192.5

Debt Service Budget

810.2

777.3

-32.9

Total

8,696.4

7,778.8

-917.6

county. The housing market continues to be strongly influenced by interest rate changes and

migration patterns. However, the economy through mid-2024 shows improvement for dedicated

funding streams that support investments and services used by County residents, although gas

tax revenues are essentially flat with technological changes and travel pattern changes.

General Fund Budget

The outlook for the General Fund overall is more mixed than a year ago, and the outlook for

employment and tax revenues is less clear as the economy is still growing, but at a slower rate.

For FY25, General Fund revenues are higher than FY24. Overall, General Fund recurring

revenues in FY25 are budgeted to be $1.774 billion, up $132.6 million or 8.1% from FY24.

Property tax revenue for FY25, based on the July 1 tax roll, is up 9.4% over the FY24 Budget.

The real estate market for residential properties continued at higher price levels but with lower

sales volume in 2023, but the level of both demand and price growth has continued at lower

levels in 2024. The high price of residential housing and the recent higher level of interest rates

continues to impact the housing affordability situation in the county.

Property taxpayers will have no change in their County-levied millage rate resulting from this

budget. However, homesteaded properties are expected to see increases in tax bills of 3% due

to the “Save Our Homes” provision. County taxes comprise approximately one quarter of the

overall property tax bill. The debt service millage rate decreases with corresponding increases in

the general fund and general capital rates. This Budget incorporates the following changes within

the overall unchanged total millage rate:

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

program supporting our infrastructure, and is funded at $92.7 million for FY25.

The capital budget for FY25 and capital program for FY25-29 focuses on investments in the

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

infrastructure that provides services to residents, whether at Libraries or Parks, resilient

investments and related expenses, and a range of public safety projects at the courthouses, law

enforcement and fire facilities, and the regional communication network. New for FY25 is a

separate Solid Waste capital enterprise fund to track the County’s important investments.

Adjusting the taxes dedicated to the General Capital Outlay Program helps to address our

infrastructure maintenance needs. With over $2 billion in general fund assets to maintain, it is

Broward County, Florida

Adopted Budget FY25

Budget

FY24 Rate

FY25 Adopted Rate

Difference

General Fund

5.2904

5.3260

0.0356

General Capital Outlay

0.2588

0.3129

0.0541

General Obligation Debt

0.1198

0.0301

-0.0897

Total

5.6690

0.0

important that we continue to fund a robust asset management program, with the

understanding that the cost to replace such assets would be significantly higher. The county will

continue to utilize fund balance, when available, to maintain a responsible capital program.

Notwithstanding the County’s “pay-as-you-go” financing of capital maintenance and repair,

current funds will be insufficient for the major upcoming capital projects such as the replacement

of the Emergency Operations and Communications Center (EOCC) at the County’s West Regional

Campus, Government Center East, and replacement of the South Regional Courthouse Campus.

Other forms of financing will be needed, and the collective cost of these major projects may

likely approach $1.3 billion in total.

The County’s level of General Obligation debt per capita is $4.76 at the beginning of FY25, down

from $20.00 at the start of FY24, and significantly lower than 2006’s level of $350 per capita.

Debt service is projected to be about 0.003% of assessed values in the County in FY25.

Prudently preparing for the Future

Given the uncertain economic outlook and the need to be extremely mindful of the impact of

taxes on our residents, the FY25 Adopted Budget includes:

• An increase of $3 million in the reserve for emergency preparedness to $8 million to be ready

financially for both anticipated and unexpected costs from emergency events.

• An increase of $5 million in the reserve for cash flow and emergency accounts, which serves as

the County’s basic reserve, for a total of $118 million.

• Raising the reserve for revenue fluctuations from $4 million to $7.5 million will position the

County to be able to respond to fluctuations in revenues, as we are reminded that levels can

change quite quickly, as sales and gas tax revenues have done this year.

• Raising the reserve for Future Funding for County Facilities by over $10 million to $55 million

will provide a mechanism for the County to provide resources to protect the community and

provide high-quality services to its residents for the coming decades.

• In all, county reserves are included in this budget for the General Fund to total $230.3 million,

up by $21.8 million from FY24.

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

the Commission’s priorities while balancing the growing needs of the community for government

and public safety services while recognizing the economic situation facing our taxpayers and the

financial stresses they are under.

Respectfully submitted,

Monica Cepero, County Administrator

Broward County, Florida

Adopted Budget FY25

FY25 Budgeting Process

The Board of County Commissioners has consistently balanced the demands for services with the

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

Solid Waste were discussed at a budget workshop on May 16th together with a discussion of

Commissioner priorities for FY25. Subsequently, the Board reviewed the budgets for the Property

Appraiser, Clerk of Courts, Inspector General and Water and Wastewater Services on June 6th.

The Board discussed the budget request for the Broward Sheriff’s Office (BSO) at a workshop on

June 18th, followed by the County Administrator presenting budget background information, tax

roll projections, and updates on General Fund recommendations regarding Board submissions

and other priority issues. Direction and priorities from the workshops assisted the County

Administrator in formulating the FY25 Recommended Budget in July.

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

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

for adoption at two public hearings in September.

Note for FY25 only:

This FY25 Adopted budget includes changes involving a number of reorganizations. First, there is

a consolidation and creation of new divisions within the Transportation Department. Second, the

Office of Intergovernmental Affairs and Office of Emergency Management have been created

within the County Administration Department. These reorganizations move positions and

resources to better align organizational responsibilities.

To facilitate comparison of the FY25 budget request, the Adopted changes to personnel and

budgets within these departments are shown for FY25, FY24 Revised, and FY23 Revised.

Broward County, Florida

Adopted Budget FY25

Overview of FY25 Budget

The County provides many services with its funds, which

are categorized into four broad service areas. Regional

services are those that the County provides countywide.

Contract regional services include those that the County

Commission has determined to be available to all County

residents by contract, such as Broward Sheriff’s Office

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

Municipal services are those that the County provides to

the Broward Municipal Services District, which is the

unincorporated area. The final category is internal

services, which includes the support services that the

County must provide to itself to do business.

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

Regional Services

Contract Regional Services

Internal Services

Affordable Housing

Medical Examiner Services

Aquatic Weed Control

Accounting

Airport

Mosquito Control

Building Code Services

Audit Services

Animal Care & Adoption

Nuisance Abatement

Fire Rescue

Collection & Investment of Revenue

Auto Tag Licensing

Plat Review

Road Patrol

Comprehensive Planning

Child Care

Port Everglades

Solid Waste Services

County Administration

Collection of Taxes

Property Assessments

Print Shop

Consumer Affairs

Rail

Facility Construction/Management

Contractor Licensing

Recording Official & Public Records

Documents

Fleet Services

Convention Center

Redevelopment

Municipal Services

GIS Services

Consolidated Dispatch

Regional Communications

Code Enforcement

Human Resources

Cultural Programs

Regional Fire Rescue

Fire Rescue

Information Technology

Detention & Community Programs

Regional Parks

Garbage Collection

Intergovernmental Affairs

Economic Development (including Film Commission)

Roadway Construction/Maint.

Law Enforcement

Internal Investigations

Elections Administration

Small Business Opportunity

Lot Clearing

Legal Services

Emergency Management

Tourism Development

Neighborhood Parks

Management & Budget

Environmental Protection

Traffic Engineering

Neighborhood Planning

Professional Standards

Health Care

Transit

Neighborhood Roads

Purchasing

Homeless Services

Transportation Planning

Recycling

Real Property and Real Estate

Development

Human Services

Trauma Mgmt. Services

School Crossing Guards

Records Storage

Human Rights Protection

Value Adjustment Board

Radio Maintenance

Landfill (trash)

Water and Wastewater Treatment &

Transmission

Risk Management

Land Use & Development Management

Water Management

Telephone Services

Law Enforcement Services

Libraries

Broward County, Florida

Adopted Budget FY25

Debt Service

10%

Capital

26%

Operating

64%

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

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

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

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

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

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

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

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

Broward County, Florida

Adopted Budget FY25

Operating ($millions)

Constitutionals/Judicial

Non-Departmental

Aviation

Public Works

Finance &

Adminstrative Services

Port Everglades

Transportation

Human Services

County Administration/

Commission

Libraries, Parks

and Cultural

Boards & Agencies

Resilient Environment

$500

$1,000

$1,500

$97.2

$118.2

$163.8

$174.3

$229.4

$278.5

$339.7

$403.9

$421.1

$623.5

$733.7

$1,432.6

Capital ($millions)

Transportation

Port Everglades

Aviation

Water & Wastewater

Recreation, Tourism

and Environmental

Public Safety/Judicial

General Government

Facilities and Equipment

Community Development

Broward Municipal Services

District Improvements

Solid Waste

$250

$500

$750

$4.4

$13.6

$26.6

$39.2

$60.9

$71.8

$141.0

$183.5

$186.0

$1,021.0

The Debt Service Budget provides for payment of principal and interest on revenue bonds and

general obligation (voted) bonds and the required reserves.

To understand the County Budget, it is necessary to view it from the perspective of both

revenues and appropriations. The next two sections describe how the budget is supported by

revenues and the major changes to appropriations from FY24 to FY25.

FY25 Revenues

Overview

County services are funded with a variety of revenue sources. These sources include the

following: property taxes, miscellaneous taxes and assessments, federal and state grants, fees

and charges, interest income, fund balance, and other miscellaneous revenue sources. The

majority of these revenue sources are either committed to recurring programs, capital projects,

or to mandatory debt service reserves. These committed revenues represent inflexible

resources. These funding sources, by law, must be expended for specifically designated

purposes.

Generally, federal and state revenues have significant inflexible components. A considerable

portion of these funds represent revenue sources designated for various capital improvements,

such as airport expansion, port expansion, and transit projects. The remaining portion

represents federal and state revenue sources which are used for Operating Budget purposes.

Historically, the most flexible resource available to local governments has been the property tax.

Enterprise funds, which support some of the most expensive county services (such as the

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

Broward County, Florida

Adopted Budget FY25

Debt Service ($millions)

Aviation Bonds

Water & Wastewater Bonds

Port Everglades Bonds

2022 Convention Center

Hotel CBA Bonds

2021 Tourist Development

Tax Revenue Bonds

2006B & 2016 Civic Arena

Refunding Bonds

2017A and Series 2020

Courthouse Refunding Bonds

2007B - 2012 Parks-Land Preservation

General Obligation Bonds

2018 Non-Ad Valorem Taxable

Refunding Revenue Note [Civic Arena]

$100

$200

$300

$400

$0.6

$9.7

$21.0

$34.8

$58.3

$62.1

$77.9

$107.2

$405.7

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

funded primarily with property taxes. The FY25 budget is supported by $1,680.4 million in

Countywide property taxes.

Property Taxes

In FY25, overall Countywide property tax revenue increases $134.1 million when compared to

the FY24 Adopted Budget and $142.1 million when compared to the final amount of taxes levied

in FY24 due to decreases in the tax roll that have occurred since last July. These taxes are

allocated to three separate funds:

From the taxpayer’s perspective, the County is obligated to answer two basic questions: “How

much does it cost me?” and “What do I receive in return?” The majority of residential properties

are homestead properties with an annual “Save Our Homes” limitation on growth in assessed

value that cannot exceed 3%. Other residential properties, primarily non-homesteaded

properties, will experience a change in assessed value based on the change in the market value

of the individual property up to an increase of 10%. The charts below depict changes for

residential properties based on the FY25 total millage rate of 5.6690

Homestead Property with “Save Our Homes” Differential (based on the State-mandated 3.0%

maximum increase in assessed value of the average property for FY25 in Broward County)

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

residential properties)

Fund (dollars in millions)

FY24 Adopted Taxes

FY24 Actual Taxes Levied

FY25 Adopted Taxes

General Fund

$1,443.0

$1,435.6

$1,578.7

Capital Outlay Fund

$70.6

$70.2

$92.8

Voter Approved Debt Service

$32.7

$32.5

$8.9

Total

$1,546.3

$1,538.3

$1,680.4

FY24

FY25

Taxable Value

$240,605

$247,823

Property Taxes

$1,364

$1,405

Change if same home as FY24

$41

FY24

FY25

Taxable Value

$370,449

$409,893

Property Taxes

$2,100

$2,324

Change FY24 to FY25

$224

Broward County, Florida

Adopted Budget FY25

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

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

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

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

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

56.4% of the state limit for FY25. The following chart shows the Countywide operating and voted

debt service millage rates since FY13:

The second factor is the tax roll, which represents the total value of taxable property in Broward

County. The tax roll is determined by the Property Appraiser. The following chart illustrates the

changes in the tax roll since FY13 including the rise in property values since the Great

Recession:

Broward County, Florida

Adopted Budget FY25

Millage Rates, FY13 - FY25

0.0

1.5

3.0

4.5

6.0

FY13

FY14

FY15

FY16

FY17

FY18

FY19

FY20

FY21

FY22

FY23

FY24

FY25

Countywide

Voted Debt

Total Taxable Property Value, FY13 - FY25 ($billion)

0.00

100.00

200.00

300.00

FY13

FY14

FY15

FY16

FY17

FY18

FY19

FY20

FY21

FY22

FY23

FY24

FY25

The Property Appraiser adjusts the tax roll for two basic reasons:

• Reassessments - Increases (or decreases) in the assessed value of existing property. As a

result of this year’s reassessment, taxable property values increased approximately 7.4%

compared to this year’s budgeted roll excluding the addition of newly constructed buildings

and improvements to the tax roll.

• Growth - Increases due to the addition of newly constructed buildings and improvements

to the tax roll. Growth represents a 1.2% increase in the FY25 tax roll over the current year.

The fact that the county levies $1,680.4 million in Countywide taxes in FY25 does not guarantee

that it will collect the entire levy. Historically, Broward County has collected from 94% to 96% of

the taxes levied. The factors that affect collections are the following:

• Discounts - The early payment of tax bills allows taxpayers to receive up to a 4%

discount.

• Not yet collected - Some taxpayers choose not to pay during the current tax year. The

health of the economy will influence this factor.

• Value Adjustment Board (VAB) - Taxpayers can appeal their assessments and exemptions

to the VAB. Successful appeals will lower the tax roll after the budget is adopted.

These factors are partially offset by the fact that state law requires that local governments

budget no more than 95% of expected revenues. Therefore, if the county collects 95%, the

county “breaks-even.” As shown on the chart below, the percentage of uncollected property

taxes can be greater than 5%.

Broward County, Florida

Adopted Budget FY25

Uncollected Property Taxes, FY12 - FY24 (Percentage Uncollected)

FY12

FY13

FY14

FY15

FY16

FY17

FY18

FY19

FY20

FY21

FY22

FY23

FY24

Discounts

Not yet collected

VAB Adjustment

Fees and Charges

Fees and charges represent a revenue source which is largely inflexible as many of the fees are

determined by state statutes, or can only be budgeted to support the program charging the fees.

Tax collection fees, recording fees and judicial fees are all set by state law.

Other user fees and charges are seen as equitable funding mechanisms because individuals pay

for only those services used. Park entrance fees and bus fares are typical examples of these

charges and fees. The County is continually striving to maximize the revenues generated by user

fees and charges as a means to reduce reliance on property tax support to provide services.

User fees are also the primary revenue source supporting operations and capital projects for our

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

and charges for those operations are discussed in the Enterprise Operating portion of the

Appropriations section of this document.

Sales Tax

In 1983, the state dedicated one-half cent of additional sales taxes for local governments, of

which approximately 40% is distributed to the County and 60% to the municipalities. Sales tax

ranks only after property taxes as the most significant “flexible” revenue source available to the

County in terms of the flexibility the County has to allocate the proceeds. However, the County’s

ability to levy additional sales taxes is extremely limited and generally requires voter approval.

In November 2018, voters approved an additional 1% increase in the sales tax to fund

improvements to transportation.

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

in FY25: General Fund programs ($85.9 million); Public Works highway operations divisions

($18.4 million); and Broward Municipal Services District (BMSD) emergency medical and fire

protection services ($0.92 million). The amount allocated for use in the BMSD is based on the

population of the BMSD (the unincorporated area of Broward County).

The County’s share of half-cent sales tax revenues increased steadily from $62.0 million in FY11

to $86.1 million in FY18. Half-cent sales tax revenues decreased slightly in FY19 and decreased

by an additional 9.3% in FY20 primarily due to restrictions meant to reduce the transmission of

COVID-19. Half-cent sales tax revenues recovered substantially since FY21 but recent trends

have been static or even showing some declines. Revenues are now forecasted in the FY25

Budget at $105.2 million, down over $10 million from the forecast one year ago for FY24. The

chart on page 15 illustrates the historical trend.

Broward County, Florida

Adopted Budget FY25

*Budgeted

State Revenue Sharing

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

are distributed to Counties based on a population formula. In FY25, $43.155 million will support

General Fund Countywide Programs. The remaining $0.375 million of the County’s share is

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

Sharing revenue was $24.6 million in FY13 and has increased steadily until the COVID-19

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

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

historical trend:

*Budgeted

Broward County, Florida

Adopted Budget FY25

Half Cent Sales Tax Revenue, FY13 - FY25 ($millions)

100

120

FY13

FY14

FY15

FY16

FY17

FY18

FY19

FY20

FY21

FY22

FY23

FY24*

FY25*

State Revenue Sharing Funds, FY13 - FY25 ($millions)

FY13

FY14

FY15

FY16

FY17

FY18

FY19

FY20

FY21

FY22

FY23

FY24*

FY25*

Gas Taxes

The County’s transportation programs are supported by seven different gas taxes. These user-

oriented taxes are summarized below:

• Seventh Cent (County) Gas Tax ($7.1 million) – This one-cent gas tax is used to fund

transportation operations such as Highway Construction and Engineering, Traffic Engineering

and Highway and Bridge Maintenance programs.

• Constitutional Gas Tax ($15.8 million) - This two-cent gas tax is allocated to road

construction and maintenance projects.

• The Original 6 Cent Local Option Gas Tax ($30.8 million) – This six-cent gas tax primarily

supports Transit and transportation capital operations and Traffic Engineering and Highway

and Bridge Maintenance projects in FY25.

• The Ninth Cent Local Option Gas Tax ($8.9 million) - This one-cent gas tax primarily

supports Transit and transportation capital operations and Traffic Engineering and Highway

and Bridge Maintenance projects in FY25.

• The Additional 3 Cent Local Option Gas Tax ($10.6 million) – This three-cent gas tax is

primarily allocated for Transit and transportation capital operations and Traffic Engineering

and Highway and Bridge Maintenance projects in FY25.*

• The Homeless 1 Cent Local Option Gas Tax ($7.3 million) – This one-cent gas tax supports

Transit operations. When the tax was adopted, appropriating the additional gas taxes to

support transit operations enabled the reallocation of General Fund resources to support

homeless programs.

• The Fifth Cent Local Option Gas Tax ($5.4 million) - This one-cent gas tax is primarily

allocated for Transit and transportation capital operations and Traffic Engineering and

Highway and Bridge Maintenance projects in FY25.*

*In 2023, the Broward County Board of County Commissioners relevyed the fifth cent and three-

cent local option fuel taxes for the period of January 1, 2024 to December 31, 2053.

Fund Balance

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

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

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

Broward County, Florida

Adopted Budget FY25

FY25 Appropriations

The following sections describe changes to budgeted appropriations from FY24 to FY25.

Operating Budget Highlights

The total Operating Budget is $307.7 million higher

(6.5%) for FY25. Specific highlights for the General

Fund, Special Revenue, Enterprise Funds and Broward

Municipal Services District budgets are summarized

below.

General Fund

(FY25 Budget – $1,923,741,690)

Appropriations increase approximately $109.9 million

or 5.7%, attributable to the net increase in the

property tax roll offset by lower revenues from half-

cent sales tax revenues.

The major budget changes in the General Fund for FY25 in the Commission’s five goal themes of

the strategic plan are:

Accountable Government: Funding is added for a Code Enforcement Inspector to promote safety

and compliance in the BMSD; to increase operating expenses in each commission district office

for public engagement, communication, and outreach efforts; to add resources in the Office of

Intergovernmental Affairs; and to recognize the Tax Collector as an independent officer.

Connected Community: The county’s efforts to implement the Premo Program for public

transportation continues in FY25, and an internal reorganization of the Transportation

Department is included to further that end and to align and prepare the enterprise for the

business operational needs anticipated. The airport and port activities regarding Master Plans

continue and we warmly welcome Joseph Morris as the new Director to Port Everglades. The

FY25 Adopted budget also adjusts funding due to the stagnation in gas tax revenues, with surtax

funds adjusted to maintain highway, transit and other transportation activities.

Economic Opportunity: For FY25, $20 million is included in additional funding for the Affordable

Housing Trust Fund as well as funding to implement a pallet shelter project; and to increase

media buys to further promote tourism and convention sales with the upcoming Convention

Center expansion and hotel opening. Additional funds are provided for the newly-created pilot

microgrant program; workforce development efforts; and the economic incentive program for

small businesses within the BMSD has additional funds. Finally, to ensure the County is

adequately positioned for international economic development activities, a new position is added

for OESBD to assist with increased demand.

Broward County, Florida

Adopted Budget FY25

Debt Service

10%

Capital

26%

Operating

64%

Healthy Community: Funding is provided for targeted priority areas in the Department of Human

Services, including legal assistance services, mental health services, housing assistance

programs focused on seniors and families, and mobile mammogram screenings. In addition, one

position is added to Court Administration to address mental health caseloads. Additional support

is funded, and two positions added, for administering healthcare services contracts, and to

increase provider reimbursement rates for units of service. Using funds from the opioid

settlements, the existing pilot full-time street outreach team is funded on a permanent basis,

adding four positions and associated operating funds.

For cultural activities, $1.5 million is included to support local sponsorship activities across the

county, as well as funding for an additional year for the Underwater Broward project.

Funding for Libraries includes a capital project to alleviate recurring flooding issues in the

parking lot at the the African-American Research Library and Cultural Center. In addition, several

projects at the Main Library are programmed in FY25-FY26 including the renovation of the

library’s restrooms and auditorium and the restoration of the facility.

A range of capital budget projects and design work for Parks is included for FY25. Funding is

included to improve the North Beach Park Main Parking lot, and to fund additional upgrades

within Central Broward Regional Park to the Stadium as well as the replacement of the

playground at the water park. Funding is also included for a new aquarium at the Anne Kolb

Nature Center, as well as design and replacement of the boardwalk.

For the BMSD, funding is allocated for a number of Parks projects, improvements for Fire Station

23, and recurring funding provided for facilities maintenance, security enhancements and ADA

improvements at the six local parks and three dedicated green spaces in the BMSD.

Resilient Community: The Adopted budget includes funding for important resilient initiatives,

including the County share ($5 million) of the Central & Southern Florida Flood Resiliency Study,

funds to fulfill the County’s commitment to fully engage in the Resilient Cities Exchange, and to

continue the Climate Risk and Finance Consulting analysis.

Public Safety: For BSO, this Adopted budget provides an additional $59,485,620 (8.73%) for

Regional Services in FY25, as well as funding of $24.5M for helicopters.

In the BMSD, funding is included to add one additional position for BSO’s fire unit that serves the

BMSD to improve overall fire coverage.

For the county’s contract with BSO for 911 Regional Dispatch services, $6,568,950 (10.58%) is

added in FY25. This supplement is to maintain the investment and progress made by the

Commission over the last two years.

The Adopted budget for FY25 also includes investments in regional communications hardware

and software systems to further progress the County’s longstanding commitment to the Public

Safety community and ensure advancement on the Technology Roadmap.

Broward County, Florida

Adopted Budget FY25

The Adopted budget also include more funding for emergency management training exercises

and adds one position in the Office of Emergency Management.

Major Special Revenue Funds

The FY25 budget includes the following major funds that comprise the majority of the total.

• Building Code (FY25 Budget - $13,523,050)

The Building Code Fund has multiple revenue streams including permit fees, plan review

fees, and payment for services provided to Cities and other government agencies under

contract. All of the programs are mandated by law or are essential in ensuring the safety of

the built environment. The Building Code budget increased by approximately $5 million in

FY25 primarily due to an increase in anticipated revenues.

• Licensing, Elevator and Regulatory (FY25 Budget - $9,026,130)

The Licensing, Elevator, and Regulatory Fund budget contains three programs dedicated to

the regulation of certain industries such as most construction contractors, elevator repair,

vehicles for hire, auto repair, and blasting demolition. These regulatory programs are primarily

funded by license revenues and fund balance from prior years. The budget for FY25 increased

by $478,550 primarily due to an increase in anticipated revenues.

• Transit Operating (FY25 Budget - $260,347,230)

The FY25 Transit Operating Fund budget increases approximately $25.7 million compared

to the FY24 budget. This budget includes $7.2 million higher Paratransit expenses due to an

increase in operator contract costs and an increase in ridership. Capital projects in FY25 are

funded at $40,608,360 from other funding sources.

• Transportation Surtax (FY25 Budget - $1,013,339,560)

The program in FY25 funds core operating expenses for administering the program; Public

Works projects including adaptive signal control, fiber optics, mast arms, intersection

improvements, school zones, road capacity expansion, bike lanes including resurfacing,

lighting improvements, sidewalks including road drainage, bridges and drainage projects.

Transit projects funded include one Light Rail Transit (LRT) project, and three Bus Rapid

Transit (BRT) projects as part of the PREMO Plan. Other Transit projects funded include fixed

route buses; paratransit vehicle replacement; planning studies; information technology

enhancements; bus stop and shelter improvements; electric bus charging infrastructure;

Copans facility reconstruction; a new Copans Control Center; design and construction for a

future Transit facility; and a cost increase in the Hollywood Transit Transfer facility project.

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

shuttle service; community shuttle bus replacement and stop improvements; the Late Night

Shift Connect and MicroTransit program pilots; regional transportation as well as an allocation

for municipal capital projects.

Broward County, Florida

Adopted Budget FY25

• Federal and State Grants (FY25 Budget - $89,701,910)

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

the Human Services and Resilient Environment Departments. In FY24, these appropriations

increased by approximately $8.2 million in comparison to the FY24 revised budget.

• Visit Lauderdale (FY25 Budget - $50,099,030)

Visit Lauderdale’s FY25 budget decreases $534,230 from FY24. The decrease is primarily

due to one-time funding that was appropriated in FY24 to supplement the marketing,

advertising, and promotion budget.

• Convention Center (FY25 Budget - $35,365,980)

The Convention Center’s Operating budget increases approximately $6.8 million in FY25.

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

operations, and event related costs.

• Homeless Services Fund (FY25 Budget - $7,267,000)

The Homeless Services Fund is supported in whole by a transfer from the General Fund in

an amount equal to the Homeless 1 Cent Local Option Gas Tax. The FY25 appropriation

remains relatively constant from FY24 budget.

• Opioid Regional Settlement Fund (FY25 Budget - $30,549,070)

During FY23, this fund was established to budget funding from legal settlements with

Pharmaceutical Supply Chain Participants for opioid abatement programs in Broward County.

In FY25, these appropriations increased by approximately $4.8 million in comparison to the

FY24 revised budget.

• E-911 Fund (FY25 Budget - $29,148,320)

The E-911 fund is supported with service fees charged on landline and cellular bills to fund

a portion of the costs of the E-911 system, including E-911 operations and call taker services

for the County and two cities. The FY25 appropriations has a net decrease of approximately

$3.3 million primarily due to a decrease in reserves held for future capital projects. The

budget includes approximately $1.9 million of increases to operating and capital outlay

expenses for hardware replacement and other technology upgrades.

• BSO - Fire Rescue Contracts Fund (FY25 Budget - $198,200,990)

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

services to numerous municipalities and County agencies. The fund is primarily supported with

contract revenues from the cities of Cooper City, Dania Beach, Deerfield Beach, Hallandale

Beach, Lauderdale Lakes, Pembroke Park, West Park, Weston, the Aviation Department, and

Port Everglades. Broward Municipal Services District area taxes and assessments fund services

in the remaining BMSD neighborhoods. The budget has an increase in personnel services for

FY25 for salary and other fringe benefit costs, the addition of 1 new position for the contract

Broward County, Florida

Adopted Budget FY25

with Dania Beach and 1 new position for the BMSD. The budget also includes increases in

capital outlay for communications ($510,740), vehicles ($4,034,400), equipment ($22,000),

building improvements ($260,000), and lease purchase ($233,810).

• BSO—Law Enforcement Contract Services Fund (FY25 Budget - $316,472,420)

This fund reflects the resources associated with providing contractual law enforcement

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

fund is primarily supported by contract revenues from the cities of Cooper City, Dania Beach,

Deerfield Beach, Lauderdale Lakes, Lauderdale-by-the-Sea, North Lauderdale, Oakland Park,

Parkland, Pompano Beach, Tamarac, West Park, and Weston as well as the Aviation

Department and Port Everglades. The net increase in personnel services for FY25 is

$18,798,740 after a net increase of 8 positions due to contract negotiations with

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

communications ($1,888,240), vehicles ($8,328,050), equipment ($188,550), and building

improvements ($199,500).

Enterprise Operating Funds

The FY25 budget includes four major enterprises. All four of these operations are entirely self-

supported through their business activities and are briefly summarized below. Budgets shown

are for operations and transfers out to capital and other funds, where appropriate:

• Aviation (FY25 Budget - $623,533,910)

The Aviation Department’s Operating Budget is reduced by $19.1 million to $623.5 million

primarily due to an reduction of reserves of $39.96 million that is being applied to airline rates

and charges. Personnel costs are reduced by changes in how retirement obligations are

accounted for, as well as changes in assumed rates of attrition. The transfer from aviation

operations in FY25 is $146.9 million, up from $136.80 million in FY24.

• Water and Wastewater (FY25 Budget - $198,878,200)

The FY25 Operating Budget increases from the FY24 budget by $31.4 million to $198.9

million primarily due to an increase in reserves $21.6 million from increased interest earnings

and fund balance, a $8.4 million increase in operating expenses due to higher utility and

chemical costs, an increase in personnel services of $2.4 million, and a reduction of $374,000

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

for water and sewer customers in FY25 is 9.50%, wholesale fees paid by other utilities

increase 6.8% due to higher operating costs, and the rate paid by utilities receiving regional

raw water services increases 1.0% due to increased operating costs and increased flows. The

transfer from water and wastewater operations to capital in FY25 is $35 million.

• Solid Waste Fund (FY25 Budget - $81,714,240)

This fund includes costs for program administration, the bulk waste and yard waste

program, disposal contracts, household hazardous waste and electronics recycling collection,

Broward County, Florida

Adopted Budget FY25

landfill operations, recycling, and solid waste property management. The fund includes

reserves for the eventual closure of the Broward County Landfill and Ash Monofill as well as

the potential future demolition of the South Resource Recovery Plant. The FY25 budget

increases by a net of $7.8 million primarily because of increased reserves from higher fund

balance and an increase in tipping fees, but also due to cost increases related to disposal

costs for the Bulk waste and yard waste program and household hazardous waste and

electronics recycling program.

• Port Everglades (FY25 Budget - $339,727,630)

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

cargo, real estate, and parking for cruise passengers. The operations budget is $239.7 million

and there is a $100 million transfer to capital.

Broward Municipal Service District Operating Funds

The Broward County Board of County Commissioners provides municipal services to the

residents of the Broward Municipal Service District (BMSD), which is the unincorporated area.

The BMSD population fluctuated until the late 1990s when annexations resulted in a significant

decrease in population as many neighborhoods joined surrounding cities (see chart below).

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

the service area is primarily three small “pockets” shown on page 23.

The following municipal level services are provided to BMSD residents:

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

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

and related services are funded by countywide general revenues.

• 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

Broward County, Florida

Adopted Budget FY25

Broward Municipal Services District Population, 1980 - 2023 (thousands)

120

180

1980

1985

1990

1995

2000

2005

2010

2015

2020

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

properties remains at $190 for FY25 and the property tax rate of $2.6191 per thousand

dollars of taxable value is the same as FY24.

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

and recycling collection and disposal. The FY25 special assessment fee will be adjusted to

$370 per residential household from $350 due to a cost increase in the waste collection and

recycling contract. The special assessment is paid by all single family homes and multi-family

complexes with nine units or less.

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

utility to most of the BMSD and portions of the incorporated areas within the County’s utility

Broward County, Florida

Adopted Budget FY25

service area. Residents are charged based on their consumption. The increase to the retail

water and sewer service rates for residential customers in FY25 is 9.50%.

• Other Municipal Level Services – Services such as neighborhood parks, school guards, and

code and zoning enforcement are also funded by the Municipal Service District fund. This fund

is supported by fees, utility taxes, and a property tax that is levied only in the BMSD area. The

property tax rate remains at 2.3353 for FY25. This rate will provide $248,840 more in

property taxes than in FY24 based on an increase in the tax roll.

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

FY25 based on the change in the average taxable value for a homestead property in the BMSD.

Homestead properties can experience up to a 3.0% increase in their assessed value for FY25.

Homestead Property with “Save Our Homes” Differential, FY25, BMSD

(based on the 3.0% maximum increase in assessed value to the average homestead property)

* The average taxable value for a BMSD homestead residential home is $128,976 in

2025. Since homestead taxable values grew by 3.0%, the comparable 2024 average

taxable value calculated for this table is $125,220 for FY24.

Other Residential Properties

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

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

as the average residential property in the BMSD.

* Using an average taxable value for a BMSD residence of $199,570 for FY24 and $277,006 for FY25.

Broward County, Florida

Adopted Budget FY25

FY24

FY25

Difference

Fire Rescue Assessment

190

Fire Rescue Tax*

328

338

$10

Garbage Assessment

350

370

$20

BMSD Property Tax*

292

301

Street Lighting Property Tax*

Total

$1,207

$1,247

$40

FY24

FY25

Difference

Fire Rescue Assessment

190

Fire Rescue Tax*

523

595

$72

Garbage Assessment

350

370

$20

BMSD Property Tax*

466

530

$64

Street Lighting Property Tax*

$10

Total

$1,604

$1,770

$166

Capital Outlay Budget

(FY25 Budget - $1.986 billion)

The Commission adopts a five-year Capital Program

along with the operating, capital and debt service

budgets prior to the beginning of the new fiscal year.

The Capital Program includes all planned

appropriations for the construction, acquisition or

improvement of public facilities and infrastructure

over the next five years including Roads, Traffic

Engineering, Libraries, Parks, Judicial and Public

Safety, Corrections, Communications Technology,

General Government, Environmental, Information

Systems, Broward Municipal Services District (BMSD)

Improvements, Aviation, Water and Wastewater, Port Everglades, Transit, Beach Renourishment,

Housing, and projects funded by the Transportation Surtax.

The following overview focuses on the Capital Budget: the first year of the five year Capital

Program. The Capital Budget includes only the funding allocated in FY25. The FY25 Capital

Budget of $1.986 billion decreases from FY25 primarily due to the one-time FY24 allocations for

the Forensic Science Center project, Aviation projects such as the Automated People Mover

Circulator, Terminal 2 Modernization, and Terminal Connectors between Terminals 1, 2, & 3, and

surtax projects such as the FLL Intermodal Center, FLL Automated People Move, and Broward

Commuter Rail South.

This year’s General Capital Budget is primarily supported with ad valorem taxes, transfers from

other funds, fund balance, and interest earnings. New for FY25 is a separate Solid Waste capital

enterprise fund to track the County’s important investments in this area.

Capital Outlay Funds

• Transportation Projects Including County Transportation Trust Capital Funds and

Transportation Concurrency Fund (FY25 Budget – $176,137,000)

The Transportation Capital Budget increases by approximately $7.8 million from the

previous fiscal year primarily due to an increase in projected fund balance. The FY25 Capital

Budget provides funding for ongoing installation of mast arms for traffic signals currently on

span wire, bike lane construction, repairs to street lighting infrastructure, maintenance of

signalization engineering improvements, and for the continuing maintenance and

improvement of the County’s road network, bridge maintenance, communication system

network for traffic signals, roadway drainage systems, and rights of way. Of the $176.1 million

gross Transportation Capital Budget, $59.2 million is allocated for capital projects and project

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

Broward County, Florida

Adopted Budget FY25

Debt Service

10%

Capital

26%

Operating

64%

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

operations and capital projects ($46.2 million) and reserves for committed projects in the later

years of the five year program ($61.5 million).

• General Capital Fund Projects Including Courthouse Bond and Parks and Land Bond Funds

(FY25 Budget - $130,107,430)

The FY25 General Capital Fund budget decreases by approximately $286 million from FY24.

The decrease is primarily due to the one-time appropriation for the Forensic Science Center in

FY24. Major projects receiving funds in FY25 include the Main Library Curtain Wall Repair,

Tradewinds Park North Improvements, Long Key Park – Aitken House Improvements, and the

500 Car Garage.

Significant funding is also allocated in FY25 for the following Public Safety and General

Government facility improvement projects: funding of $24.5M for helicopters for BSO, Radio

Console Replacement at the County’s Public Safety Answering Points (PSAP), and Workstation

Refreshes at the Central and South PSAP. The remainder of the budget focuses on projects to

maintain the County’s investments in libraries, parks, and general government, public safety,

courthouse, and correction facilities. The budget also continues the County’s commitment to

maintaining the County’s technology infrastructure and systems, including funds for

innovations and enhancements, to ensure efficient and effective government operations.

• Broward Municipal Services District Capital (FY25 Budget - $13,582,980)

The FY25 Broward Municipal Services District (BMSD) Capital Budget increased by

$2,143,680 from FY24. The FY25 budget includes funding for roof repair and replacement at

Franklin Park, replacing the playground at Roosevelt Gardens Park, creating additional parking

at Lafayette Hart Park, continuing restroom restoration at Delevoe Park, and making driveway

improvements and connecting to the sanitary water system at Fire Station 23. Recurring

funding is provided for maintenance and ADA improvements at the six local parks and three

dedicated green spaces in the BMSD, as well as for Parks Security Systems.

For FY25-29, funding is also allocated for community enhancement projects at the various

neighborhood parks. These projects include improvements to park site furnishings, structures,

and amenities, sport court replacement and upgrades, and enhancements to picnic areas and

walking paths. Funds are also budgeted for future community enhancements in the BMSD.

Enterprise Capital Funds

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

comprise approximately 25.9% of FY25 budgets for all capital funds. These programs are

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

• Aviation (FY25 Budget - $183,447,950)

The Aviation Capital Budget decreases by approximately $182.0 million from the FY24

budget primarily due to a small number of capital projects being budgeted in FY25. Major

Broward County, Florida

Adopted Budget FY25

airport projects planned in FY25 include a range of improvements to terminals, terminal

connectors, runways, additional airport machinery and equipment, as well as $13.5 million of

supplementary funding for the Automated People Mover. The Aviation Capital Budget is

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

• Port Everglades (FY25 Budget - $186,008,500)

Port Everglades’ Capital Budget increased by approximately $90.2 million from FY24. The

FY25 budget includes funding for new cranes and related improvements ($25.8 million); Shore

Power for ships at the Port ($29 million); a new Public Works Facility ($24.5 million);

bulkheads at Berths 1, 2 & 3 ($35.4 million); and other Port improvement projects. The Port

Capital Budget is supported primarily with fund balance, bond financing, grants and a transfer

from the Port operating fund.

• Water and Wastewater (FY25 Budget - $140,972,000)

The FY25 Capital Budget increases approximately $40.6 million. The budget continues to

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

utility service area. Continuing funding is also provided for infrastructure improvements to

treat per- and polyfluoroalkyl substances (PFAS) within the County’s water system, and for

water and sewer pipe improvements in several utility analysis zones to replace infrastructure

that is at its end of useful life. Water and wastewater projects are primarily funded with utility

user fees and bonds to be repaid from user fees.

• Solid Waste (FY25 Budget - $4,406,000)

The Solid Waste Capital Fund was established in the FY24 Second Supplemental Budget.

The FY25 Budget includes funding for improvements at the Broward County Landfill including

the expansion of Cell 2B, leachate system upgrades, and equipment replacement. Funding is

also included for equipment replacement at the Residential Drop-Off Centers (RDOC) as well

as specific facility improvements to the North and South RDOC. Finally, funding for the

planning and design of two transfer stations is appropriated.

Other Capital Funds

• Transit Capital (FY25 Budget - $40,608,360)

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

buses and equipment. The FY25 Capital Program includes $36.2 million of federal grant

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

improvements, and the purchase of replacement buses. $4.4 million of concurrency funds are

budgeted for bus stop and shelter improvements and for the purchase of new buses for

expanded service.

Broward County, Florida

Adopted Budget FY25

• Transportation Surtax (FY25 Budget - $1,013,339,560)

The program in FY25 funds core operating expenses for administering the program; Public

Works projects including adaptive signal control, fiber optics, mast arms, intersection

improvements, school zones, road capacity expansion, bike lanes including resurfacing,

lighting improvements, sidewalks including road drainage, bridges and drainage projects.

Transit projects funded include one Light Rail Transit (LRT) lines, and three Bus Rapid Transit

(BRT) lines as part of the PREMO Plan. Other Transit projects include fixed route buses;

paratransit vehicle replacement; planning studies; information technology enhancements; bus

stop and shelter improvements; electric bus charging infrastructure; Copans facility

reconstruction; a new Copans Control Center; design and construction for a future Transit

facility; and a cost increase in the Hollywood Transit Transfer facility project.

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

shuttle service; community shuttle bus replacement and stop improvements; the Late Night

Shift Connect and MicroTransit program pilots; regional transportation as well as an allocation

for municipal capital projects.

• Court Facilities Program (FY25 Budget - $3,856,300)

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

infractions and its purpose is to fund State court facilities. The FY25 budget includes $1.4

million for rental expenses for the State Attorney’s Office and $2.5 million to repay a portion

of the new Main Courthouse bonds for the West Tower.

• Beach Renourishment (FY25 Budget - $11,254,150)

The FY25 Beach Renourishment Capital Budget includes funding for the Port Everglades

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

sources of funding for the FY25 budget are a transfer from the Four Cent Tourist Tax Revenue

Fund, interest earnings and fund balance. The Beach Renourishment Capital Program is an

ongoing effort to mitigate the natural erosion of beaches to protect residential and commercial

beachfront property, as well as maintain the vitality of the County’s tourism industry.

• Tourist Development Capital Program (FY25 Budget - $27,469,570)

The FY25 Tourist Development Capital Program includes approximately $21.1 million for

routine maintenance, renovations, and major improvement projects at the Convention Center

including new place settings for the East Expansion and major renovations to the existing

Convention Center space that were not part of the Expansion project.

In addition, $1 million is allocated to the Capital Challenge Grant program to provide financial

assistance to organizations promoting Broward County as a tourist destination.

In accordance with the approved agreement with the Arena operation, $2.7 million is

budgeted to support maintenance and operations at the Amerant Bank Arena. In 2024, the

Florida Panthers won the Stanley Cup in the Arena.

Broward County, Florida

Adopted Budget FY25

Finally, contingent upon approval of a cost share agreement with the Performing Arts Center

Authority and the City of Fort Lauderdale, $1 million is allocated for potential improvements to

the Broward Center for Performing Arts.

• Broward Boating Improvement Program (FY25 Budget - $1,737,700)

The FY25 Broward Boating Improvement Program budget includes funding for a reserve

for future projects. The projects recommended by the MAC for FY25-29 include a grant for

derelict vessel removal to the City of Fort Lauderdale and funding assistance for the

engineering design and permitting of the replacement of the Fuel Pier at the City of Hollywood

Marina.

• Affordable Housing Trust (FY25 Budget - $25,434,500)

This program aims to increase the County’s affordable housing stock. It is supported with

mitigation fees paid by developers and funds transferred from the General Fund. In FY25,

$20 million of funding is provided for future affordable housing projects. This transfer of $20

million includes $8.1 million, which represents 90% of expired tax increment obligations for

FY25, and $11.9 million contribution from the General Fund. For FY26 and later, projects will

included to be funded with 50% of the estimated savings from expired tax increment

obligations. These funds will supplement resources from state and federal housing grants,

state awards, and the Housing Finance Authority.

• Broward Redevelopment Program (FY25 Budget - $155,360)

Projects eligible for funding through this program include those that remove blight,

increase employment, are environmentally friendly, increase affordable housing, and/or are

childcare facilities seeking accreditation. Cities that are not receiving tax increment payments

through community redevelopment agencies can compete for funding with applications for

specific project requests. In FY25, fund balance and interest earnings are utilized to fund a

position which provides administrative support.

•

Economic Development Program (FY25 Budget - $1,012,700)

The Strategic Job Creation Incentive program will focus on high-wage job creation. The

overall Economic Development Program seeks to improve the wealth, quality of life, and well-

being of communities in Broward County through funding targeted projects that spur

economic growth.

Broward County, Florida

Adopted Budget FY25

Debt Service Budget

FY25 Budget – ($777,323,090)

The Debt Service Budget represents the County’s long-

term obligations to pay for capital improvements

funded through bonds, loans, and other financing

instruments. By borrowing funds for these projects,

existing and future residents and businesses will bear

an equitable share of the debt costs over the useful life

of the capital improvements. The Debt Service Budget

contains resources needed to pay the principal,

interest, and the required debt service reserves for

each loan or bond issue.

Included in the Debt Service Budget are the following

bond issues:

•

2007B & 2012 Parks-Land Preservation General Obligation Refunding Bonds

•

2006B & 2016 Civic Arena Refunding Bonds

•

2017A & Series 2020 Courthouse Refunding Bonds

•

2018 Non-Ad Valorem Taxable Refunding Revenue Note [Civic Arena]

•

2021 Tourist Development Tax Revenue Bonds

•

2022 Convention Center Hotel Revenue Bonds

•

Aviation Bonds

•

Port Everglades Bonds

•

Water and Wastewater Bonds

The FY25 total net debt service budget is approximately $759.1 million, which is 2.5% less than

the FY24 debt service budget of $778.6 million. The year-to-year change is comprised of a

scheduled $21.4 million decrease for the Parks and Land Preservation General Obligation Bonds

which will reach maturity during FY25; a $14.1 million decrease for the Convention Center Hotel

Revenue Bonds due to the spending down of a reserve created for the initial interest payments,

for fiscal years 2023 to 2026, to be paid by and reimbursed to the General Fund, with interest;

and a $16.1 million increase in Aviation debt service due to scheduled increases in principal

payments and reserves for future debt service. The remaining variances in debt service budgets

reflect other programmed changes in debt schedules and modifications in interfund transfers.

Details on the Debt Service Budget can be found in the debt service section of the FY25-29

Capital Program document.

Broward County, Florida

Adopted Budget FY25

Debt Service

10%

Capital

26%

Operating

64%

Appendix

Broward County Demographic Information

Consolidated Fund Summary

Millage Comparison

Ten Year Millage History

Changes in Authorized Positions

Glossary of Terms

Broward County, Florida

Adopted Budget FY25

(This page intentionally left blank).

Broward County, Florida

Adopted Budget FY25

Broward County Demographic Information

General

Population

Broward County experienced dramatic population growth between 1970 and 2008; however,

over the past several years the population increases have been at a lower rate. According to the

Bureau of Economic and Business Research, the County’s population in 2023 was 1,972,801 of

which approximately 51% live in the County’s seven largest cities. Of Broward’s 31

municipalities, the largest are Fort Lauderdale, Pembroke Pines, Hollywood, Miramar, Coral

Springs, Pompano Beach, and Davie.

The estimated Broward Municipal Services District population in 2023 was 17,224 according the

Bureau of Economic and Business Research.

Year Broward County Established

1915

Type of Government

Charter, Elective 1975

Commission/Manager

Governing Body

Board of County Commissioners

(Nine Members elected from single-member districts)

Area

Total

1,225 square miles

Urban area

428 square miles

Conservation area

797 square miles

Number of Municipalities

Broward County, Florida

Adopted Budget FY25

Consolidated Fund Summary

FY24 Revised

Budget

FY25 Adopted

Percent Change

FY24 to FY25

County-Wide Funds

General

1,819,863,550

1,923,741,690

County Transportation Trust

156,535,120

151,841,260

-3%

Capital Outlay

559,854,940

275,810,370

-51%

Debt Service

235,360,160

186,459,960

-21%

Total County-Wide Funds

$2,771,613,770

$2,537,853,280

-8%

Broward Municipal Service District Funds

Broward Municipal Service District

24,446,720

27,173,510

11%

Street Lighting District

502,420

597,510

19%

Broward Municipal Service District Waste Collection

9,266,660

9,823,140

Total Broward Municipal Service District Funds

$34,215,800

$37,594,160

10%

Special Funds

Affordable Housing Trust

23,705,250

25,434,500

Air Pollution Trust

1,645,500

1,720,830

Animal Care General Trust

785,000

856,880

Adoption Trust

354,150

463,700

31%

Sterilization Trust

748,680

299,850

-60%

Victim Trust

104,600

105,070

Board of Rules & Appeals

14,460,000

16,846,000

17%

Broward Boating Improvement

1,824,700

1,737,700

-5%

Broward County Local Provider Participation Fund

26,903,760

52,248,420

BSO - Fire Rescue Contracts

183,383,290

198,200,990

BSO - Law Enforcement Trust

12,379,100

19,864,660

60%

BSO Consolidated Dispatch Contract

62,082,860

68,651,810

11%

BSO- Law Enforcement Contracts

294,373,310

316,472,420

Homeless Services

7,605,000

7,267,000

-4%

Opioid Regional Settlement Fund

25,740,330

30,549,070

19%

Contract Fund

8,000,000

-100%

Pay Telephone Trust

3,310,730

3,236,040

-2%

Broward Redevelopment Program

146,530

155,360

Visit Lauderdale

50,633,260

50,099,030

-1%

Convention Center

28,609,430

35,365,980

24%

Court Cost

1,449,930

1,869,320

29%

Court Facility Fee

3,697,070

3,856,300

Cultural Special Purpose

1,330,000

1,168,500

-12%

Broward County, Florida

Adopted Budget FY25

Driver Education Safety Trust

565,250

570,000

E-911

32,510,570

29,148,320

-10%

Economic Development Program

1,020,900

1,012,700

-1%

Economic & Small Business Development/

Local Business Taxes

1,258,400

1,072,280

-15%

Environmental Permitting Contracts

3,122,840

3,479,070

11%

Building Code Special Purpose

8,520,770

13,523,050

59%

Natural Resources Contracts

3,487,300

4,395,090

26%

Everglades Holiday Park

966,510

1,392,550

44%

Federal & State Grants

81,496,180

89,701,910

10%

Hollywood North Beach Park Fund

844,850

1,095,550

30%

Housing Finance

934,680

929,630

-1%

Impact Fee Surcharge Trust

730,450

810,850

30%

Judicial Technology Fee

7,954,140

8,677,200

Law Library

286,500

260,400

-9%

Licensing, Elevator and Regulatory

8,547,580

9,026,130

Manatee Protection

2,444,620

2,578,160

Parks Impact Fee Trust

619,000

780,000

26%

Parks Enhanced Marine Law Enforcement

2,230,000

1,946,000

-13%

Parks Target Range

1,439,620

1,731,270

20%

Pollution Recovery Trust

1,434,000

1,500,160

Public Records Modernization Trust

1,524,250

837,000

-45%

Teen Court Fee

528,850

593,980

12%

Four Cent Tourist Tax Revenue

133,816,350

147,443,150

10%

Transit

276,549,840

300,955,590

Transportation Surtax

1,867,570,350

1,013,339,560

-46%

Two Cent Tourist Tax Revenue

41,768,650

41,546,350

-1%

Value Adjustment Board

1,694,790

1,844,000

Cocomar Water Control District

2,856,150

2,882,280

Water Control District Two

2,831,330

3,456,010

22%

Water Control District Three

1,846,140

2,297,800

24%

Water Control District Four

1,549,420

1,663,200

Water Management Fund

3,428,660

3,359,230

-2%

Total Special Funds

$3,249,651,420

2,530,317,900

-23%

Internal Service Funds

Fleet Services

17,414,350

18,164,290

Risk Management/Operating

101,327,660

99,548,700

-2%

FY24 Revised

Budget

FY25 Adopted

Percent Change

FY24 to FY25

Broward County, Florida

Adopted Budget FY25

Office of Public Communications/Print Shop

2,326,750

2,385,510

BSO Self Insurance

26,947,590

26,255,510

-3%

Human Resources - Employee Benefits

120,048,260

127,491,550

BSO Workers' Compensation

50,265,420

49,625,120

-1%

Total Internal Service Funds

$318,330,030

$323,470,680

Enterprise Funds

Aviation

1,397,810,060

1,212,696,560

-13%

Solid Waste and Recycling Services

73,893,590

86,120,240

17%

Port Everglades

475,794,820

603,658,480

27%

Water & Wastewater

375,103,850

447,076,280

19%

Total Enterprise Funds

2,322,602,320

$2,349,551,560

Total All Funds

8,696,413,340

7,778,787,580

-11%

Less Budgeted Transfers

$ (1,117,081,490)

$ (901,005,150)

-19%

Less Internal Service Charges

$ (286,002,210)

$ (307,461,110)

TOTAL ALL FUNDS (NET)

$7,293,329,640

$6,570,321,320

-10%

FY24 Revised

Budget

FY25 Adopted

Percent Change

FY24 to FY25

Broward County, Florida

Adopted Budget FY25

Millage Comparison

Broward County, Florida

Adopted Budget FY25

Millage Rates

Ad Valorem Taxes

FY24

Adopted

Rates

FY25

Rolled-Back

Rates

FY25

Adopted

Rates

FY24

Adopted

Taxes

FY24

Taxes

Levied

FY25

Adopted

Taxes

Countywide

Operating

5.2904

---

5.3260

$1,443,016,135

$1,435,570,554

$1,578,734,384

Capital Outlay

0.2588

---

0.3129

$70,590,612

$70,226,384

$92,749,904

Subtotal

5.5492

5.1481

5.6389

$1,513,606,747

$1,505,796,938

$1,671,484,288

Debt Service (Voted)

0.1198

---

0.0301

$32,676,798

$32,508,195

$8,922,250

Total Countywide

5.6690

$1,546,283,545

$1,538,305,133

$1,680,406,538

Broward Municipal Services District

BMSD

2.3353

2.1586

2.3353

$2,962,762

$2,945,765

$3,211,601

Fire Rescue MSTU*

2.6191

2.4210

2.6191

$3,322,815

$3,303,753

$3,601,894

Street Lighting District

0.3743

0.3330

0.3743

$261,814

$260,604

$296,912

Water Control Districts

Water Control District #2

0.1223

0.1120

0.1223

$738,988

$732,188

$802,278

Water Control District #3

0.1325

0.1202

0.1325

$518,699

$516,843

$575,260

Water Control District #4A

0.0121

0.0111

0.0121

$11,214

$11,189

$12,208

Water Control District #4B

0.0318

0.0283

0.0318

$36,505

$35,967

$41,796

Water Control District #4C

0.1276

0.1180

0.1276

$355,934

$356,073

$386,614

Cocomar Water Control District

0.1363

0.1270

0.1363

$894,995

$886,082

$953,074

Tax Rolls

FY24 Certified Roll**

FY24 Revised Roll***

FY25 Certified Roll

Countywide

$272,761,253,356

$271,353,877,560

$296,420,274,964

* An MSTU is a Municipal Services Taxing Unit.

** The FY24 tax roll was certified on 07/01/2023.

***The revised FY24 tax roll reflects all adjustments as of 06/25/2024.

Ten Year Millage History

Fiscal Year

Non-Voted Millage Rate

Voted Millage Rate

Total Millage Rate

2016

5.4741

0.2489

5.7230

2017

5.4474

0.2216

5.6690

2018

5.4623

0.2067

5.6690

2019

5.4792

0.1898

5.6690

2020

5.4878

0.1812

5.6690

2021

5.4999

0.1691

5.6690

2022

5.5134

0.1556

5.6690

2023

5.5306

0.1384

5.6690

2024

5.5492

0.1198

5.6690

2025 Adopted

5.6389

0.0301

5.6690

Broward County, Florida

Adopted Budget FY25

Personnel Cap by Department—Number of Positions Authorized

The following chart depicts the changes in the number of positions (CAP) from FY24 to FY25.

FY24 Adopted Cap and FY24 Modified Cap reflect positions transferred in the FY25 Adopted Cap.

*County Commission and agencies that directly report to the Board: County Attorney and Auditor.

** Some or all of the capital project positions shown in this table are associated with capital projects that were budgeted in prior fiscal years.

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

recurring grants that are anticipated in FY25.

Broward County, Florida

Adopted Budget FY25

FY24 Adopted CAP

FY24 Modified CAP

FY25 Adopted CAP

Difference

County Commission*

147

Constitutionals

Judicial

County Administration

204

207

Aviation

633

Libraries, Parks and Cultural

1,130

1,131

Resilient Environment

443

Finance and Administrative Services

587

Human Services

455

462

Port Everglades

266

268

Public Works

1,048

1,049

Transportation

1,392

Boards and Agencies

147

Non Departmental

Operating Total

6,501

6,516

County Administration - Surtax

Public Works - Administration

Public Works - Highway Bridge

Public Works - Highway Construction Gas Tax

Public Works - Highway Construction Surtax

Public Works - Traffic Engineering Gas Tax

Public Works - Traffic Engineering Surtax

Resilient Environment - Beach

Resilient Environment - Housing Administration

Capital Total**

Grants***

337

331

330

-1

TOTAL

6,922

6,916

6,930

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

Adopted Budget FY25

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

Adopted Budget FY25

IMPACT AND CONCURRENCY FEES:

Funds collected from a developer to fund improvements required to serve

the residents or users of the development. The County currently collects

impact fees for roads, parks, school facilities, and water and sewer

infrastructure. Concurrency fees are collected for non-roadway

transportation improvements.

INFLATIONARY INCREASES:

Increases to project costs solely due to the rising costs of materials and

labor.

INFRASTRUCTURE:

The roads, facilities, underground structures and other capital improvements

necessary to provide services.

INTEGRATED WATER RESOURCE

PLANS (IWRP):

The Broward Countywide Integrated Water Resource Plan (IWRP) is the long-

term plan of Broward County’s water management community for meeting

the needs of Broward’s water users. It has been developed to coordinate the

sources and users of water for effective and efficient local water

management and to assist the local water suppliers in meeting the County’s

present and future urban and natural systems water needs.

INTEREST INCOME:

Revenues earned on cash balances within each fund.

ISSUANCE COSTS:

The expenses associated with the sale of a new issue of municipal securities

including such items as legal fees, financial advisor fees, rating agency fees,

printing, and others. In certain cases, the underwriter’s spread and bond

insurance premiums may be considered as part of the overall costs of

issuance.

LEVEL OF SERVICE:

The product or end results of a program.

LESS FIVE PERCENT:

Under state statute, revenues are budgeted at 95% of anticipated receipts,

except for transfers, fund balance, bond issues, selected grants and

reimbursements which are budgeted at 100%.

MANDATED PROGRAM:

A program that Broward County must provide under Federal law, State law, a

judge’s order, or the Broward County Charter.

MILLAGE RATE:

The amount of ad valorem property tax levied per $1,000 of taxable

assessed value of real property.

MUNICIPALITY:

A geographically defined area that has been granted limited self-governing

authority by the State. The powers of a municipality are listed in a charter of

incorporation and are limited by State statute.

MULTI-YEAR (MY):

Indicates the project is funded over several fiscal years.

NON-AD VALOREM FINANCING:

The borrowing of funds for capital projects with the commitment to pay the

debt service with revenues other than property taxes.

NORTH REGIONAL COURTHOUSE:

A satellite courthouse facility located at 1600 W. Hillsboro Blvd. in Deerfield.

OPERATING BUDGET IMPACT:

The incremental adjustment to an Operating Budget resulting from the

completion of capital improvements. Typically included are the costs to

operate and maintain the facility. The impact of the project may also result in

savings to the budget.

OPERATING REVENUES:

Revenues generated from the operating activities of an agency as a result of

charging fees to customers to cover on-going operating, debt service and

Capital Program requirements. The term is typically associated with

Enterprise Funds.

PORT EVERGLADES (PE):

A seaport facility that is a center for international trade and cruise vacations

located at 1850 Eller Dr. in Fort Lauderdale

PRINCIPAL:

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

debt.

Broward County, Florida

Adopted Budget FY25

PREMO:

Broward County’s Premium Mobility (PREMO) plan will provide a countywide

network of premium transit services that provide modern convenient mobility

that is attractive, safe, reliable, and frequent.

PROPERTY TAXES

(AD VALOREM):

A revenue which is collected on the basis of a rate applied to the taxable

valuation of real property established by the elected Property Appraiser.

PUBLIC ART & DESIGN ORDINANCE:

Ordinance that establishes an art allocation for the acquisition and

maintenance of works of art based on a percentage of the amount of design

and construction funding that is appropriated for eligible capital projects.

RESERVES:

An account used to earmark funds to be expended for a specific purpose in

the future.

REVENUE:

The taxes, fees, charges, special assessments, grants and other funds

collected and received by the County in order to support the services

provided.

SOUTH REGIONAL COURTHOUSE

(SRCH):

A satellite courthouse facility located at 3550 Hollywood Blvd. in Hollywood.

SPECIAL ASSESSMENT:

A compulsory charge made against certain properties to defray part or all of

the cost of a specific improvement or service deemed to primarily benefit

those properties.

TRANSFER:

The movement of cash or other resources between funds.

TRANSPORTATION CAPITAL

REVENUES:

The local option and constitutional gas taxes, interest income,

reimbursements from other funds and fund balance appropriated to support

road construction, road improvements, and traffic signalization projects.

TRANSPORTATION

SURTAX:

The one cent local sales tax levied through voter approval of a ballot

measure in November of 2018. Proceeds are statutorily required to be spent

on transportation improvements.

USER CHARGES:

The payment of a fee for direct receipt of a public service by the person

benefiting from the service.

WATER AND WASTEWATER

SERVICES (WWS):

County Agency that provides clean drinking water, regional wastewater

services, and storm water and canal services that support aquifer and flood

management in Broward County

WEST REGIONAL COURTHOUSE:

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

Plantation.

Broward County, Florida

Adopted Budget FY25

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Broward County, Florida

Adopted Budget FY25