Broward County officials are warning that proposals to eliminate property taxes would decimate funding for essential services, with the Broward Sheriff’s Office (BSO) alone accounting for more than half of the county’s discretionary General Revenue budget.
In the final edition of his county budget newsletter, Commissioner Steve Geller provided a detailed breakdown of the nearly $8.8 billion county budget for fiscal year 2025–2026. He emphasized that while the total budget sounds large, only $1.7 billion represents General Revenue — the portion the County Commission can largely allocate. The rest is tied up in enterprise funds, pass-through payments, restricted grants, bonds, and voter-approved surtaxes, much of which is legally earmarked for specific purposes.
For example, Enterprise Funds from Port Everglades, the airport, and county water operations are restricted to those activities. Cities contribute $580 million for law enforcement services, which goes directly to BSO. Other funds, such as restricted grants, bond proceeds, and transportation surtaxes, cannot be redirected to other county priorities. Geller also noted that double-counting in government accounting inflates the apparent size of the budget.
After accounting for these restrictions and $265 million held in reserves for emergencies, Broward has roughly $1.65 billion in spendable General Revenue. About 85% of that comes from property taxes, which constitute only 25% of a homeowner’s total property tax bill. For example, a property tax bill of $5,000 means only about $1,250 goes to the county.
Where the money goes:
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Broward Sheriff’s Office: $833 million
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Tax Collector: $80 million
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Property Appraiser: $32 million
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Supervisor of Elections: $31 million
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Clerk of Courts: $800,000
Together, these constitutional offices consume over $977 million, before accounting for judicial expenses, legislative delegation, planning councils, and other mandated costs.
That leaves less than $700 million for discretionary spending, which covers libraries, parks, computer systems, healthcare, addiction recovery, children’s services, and $27 million for enhanced 911 technology and the Medical Examiner, which supports law enforcement operations outside of the sheriff’s budget.
Geller highlighted that the Broward Sheriff’s Office is already heavily funded. Beyond the $833 million from General Revenue, cities that contract with BSO contribute approximately $570 million, which goes directly to the sheriff for local policing services. This money is separate from the county’s allocation. Additional sources, including state and federal grants, forfeitures, and participation in task forces, are outside county oversight, meaning the sheriff has wide discretion over spending.
“If the governor’s plan to eliminate property taxes were implemented, the county would lose nearly all of its funding for public safety, flood control, parks, libraries, and other essential services,” Geller wrote. He also warned that critical infrastructure, like the Flood Control and Water Management Districts, relies almost entirely on property taxes.
Geller addressed criticism from Florida CFO Blaise Ingoglia, who suggested Broward exceeded a fiscal responsibility threshold. Geller disputed the methodology, saying the county used widely accepted population and inflation data and still passed the CFO’s own fiscal responsibility test.
He also outlined a potential solution to ongoing disputes with the sheriff’s office: tie BSO funding to a fixed percentage of property tax revenue, allowing the sheriff to raise additional funds independently if desired. Currently, the county raises taxes and allocates funds, while the sheriff has discretion over spending, often claiming BSO is underfunded despite receiving more than 50% of discretionary General Revenue.
Geller concluded: “Eliminating property taxes wouldn’t just trim the fat. It would gut the entire operation. Public safety? Gone. Parks? Closed. Libraries? Dark. Services for kids, seniors, and the unhoused? Drainage for when it rains — buy an Ark or Houseboat. If you like safe neighborhoods, clean parks, and a functioning government, now’s the time to speak up.”
