A portion of the funding for fire services in the Broward Municipal Services District is generated through a non-ad valorem assessment collected on the property tax bill. The Fire Municipal Services Taxing Unit ordinance authorizing the assessment provides for adoption of a rate resolution prior to certification of proposed rates to the Property Appraiser for inclusion on the Notice of Proposed Property Taxes (TRIM Notice). Upon certification of the proposed rates to the Property Appraiser, the assessment rates can be reduced but not increased by the County Commission prior to adoption in September.
The recommended Fiscal Year 2020 budget will include approximately the same amount of non-ad valorem assessment revenue as generated in the prior year. The current and proposed rates are presented in the chart below.
| Property Category |
FY19 Adopted
Rates |
FY20 Proposed
Rates |
| Residential (per residential unit) |
$190 |
$190 |
| Commercial/Office (per sq. ft.) |
$.30 |
$.30 |
| Industrial/Warehouse (per sq. ft.) |
$.039 |
$.039 |
| Institutional (per sq. ft.) |
$.14 |
$.14 |
| Vacant Lot (per lot) |
$10.00 |
$10.00 |
| Acreage (per acre) |
$28.00 |
$28.00 |
The public hearing to adopt fire assessment rates is scheduled to take place as part of the first public hearing to adopt the Fiscal Year 2020 budget on September 10, 2019. |