Broward County Commission Regular Meeting
Director's Name: Stephen Farmer (Acting Director)
Department: Finance and Administrative Services Division: Records, Taxes, and Treasury
Information
Requested Action
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MOTION TO ADOPT Resolution Ordering the Value Adjustment Board to extend certification of the 2026 Assessment Roll for Broward County, Florida, pursuant to Section 197.323, Florida Statutes.
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Why Action is Necessary
Required to extend the certification of the 2026 Assessment Roll, pursuant to Section 197.323, Florida Statutes, due to the large volume of the Value Adjustment Board (VAB) petitions filed every year.
What Action Accomplishes
Extends the certification of the 2026 Assessment Roll to avoid delays in the issuance of the 2026 tax bills.
Goal Related Icon(s)
☐County Commission
☐Go Green
☐MAP Broward
Previous Action Taken
None.
Summary Explanation/Background
THE FINANCE AND ADMINISTRATIVE SERVICES DEPARTMENT AND THE RECORDS, TAXES, AND TREASURY DIVISION RECOMMEND APPROVAL OF THE ABOVE MOTION.
Every summer, the property appraiser of each Florida county notifies property owners of the assessed value of their property, and each owner has the opportunity to challenge that valuation before the County’s Value Adjustment Board (VAB). Tax bills generally cannot go out until all challenges are heard and decided, and the VAB gives final certification to the tax roll. Tax bills should go out by November 1st. However, in large urban counties like Broward, Value Adjustment Boards could not possibly hear all petitions in that time frame.
To address this issue, Section 197.323, Florida Statutes, provides that the County Commission, at the request of the Tax Collector, may order the VAB to extend the tax roll prior to the completion of the hearings, if such completion would otherwise delay the issuance of tax bills beyond November 1st. (Exhibit 1)
On August 14, 2026, the Broward County Tax Collector, the Honorable Abbey Ajayi, requested the County Commission to extend the roll for this year because completion of the VAB hearings will extend beyond November 1st. The extension will permit the Tax Collector to issue tax bills on or about November 1st. (Exhibit 2)
Source of Additional Information
Lisa M. Bailey, Director, Records, Taxes, and Treasury Division, (954) 357-9734
Fiscal Impact
Fiscal Impact/Cost Summary
There is no fiscal impact.