Broward County Commission Regular Meeting
Director's Name: Monica Cepero
Department: County Administration
Information
Requested Action
title
MOTION TO APPROVE Interlocal Agreement between Broward County and the Broward County Tax Collector setting forth the terms for the transition of tax collection functions from Broward County to the elected Tax Collector, which will be distributed as additional material, and authorize the County Administrator to execute same with any amendments and additions that do not impose additional financial obligations on the County, after review for legal sufficiency by the County Attorney’s Office; and authorize the County Administrator to take all necessary administrative and budgetary actions to implement the Interlocal Agreement, as may be amended.
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Why Action is Necessary
Board approval is required to enter an Interlocal Agreement.
What Action Accomplishes
Sets forth the terms for an orderly transition of tax collector functions from Broward County to the Broward County Tax Collector.
Goal Related Icon(s)
☐County Commission
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☐MAP Broward
Previous Action Taken
None Taken.
Summary Explanation/Background
On November 6, 2018, Florida voters statewide approved the Florida State and Local Government Structure Amendment (“Amendment 10”), which, among other things, amended Article VIII, Section 1(d) of the Florida Constitution to require that the tax collector in all 67 Florida counties be an independent county constitutional officer elected to a four-year term of office beginning no later than January 7, 2025. Currently, pursuant to the County Charter, Broward County’s Finance and Administrative Services Department is responsible for all tax collector functions in Broward County.
On August 20, 2024, the voters of Broward County elected Abbey Ajayi as the Broward County Tax Collector, whose term will begin on January 7, 2025 (“Transition Date”). This Interlocal Agreement (“ILA”) sets forth the terms for the orderly transition of the tax collector functions from Broward County to the elected Broward County Tax Collector.
On the Transition Date, all tax collection duties pursuant to Section 197.332, Florida Statutes, which include the collection of property taxes and non-ad valorem assessments and the issuance of license tags and vehicle registrations, will be transferred to the Tax Collector. In addition, the Tax Collector will also be responsible for administering business tax receipts including, but not limited to, the billing, collection, and distribution of business tax receipt revenues. After the Transition Date, County will provide certain administrative services to the Tax Collector and other services as requested by the Tax Collector and will allow the Tax Collector to participate in certain County programs, until such time as the Tax Collector notifies the County of her intent to terminate the services and participation in the County programs. The Tax Collector will reimburse the County for the services and participation in the County programs. The term of the Interlocal Agreement is two years with the option for either party to extend for up to two additional one year terms. Future amendments may be needed to address any subsequent transition issues.
Exhibit 1 will be distributed as Additional Material prior to the meeting.
Source of Additional Information
Laurette Jean, Assistant to the County Administrator, County Administration, (954) 357-7364.
Fiscal Impact
Fiscal Impact/Cost Summary
The Fiscal Year 2025 Adopted Budget of $8,593,360 accounts for nine-months of estimated operating cost for the Tax Collector during the transition period. Additionally, a companion item, First Supplemental Budget item, increases the Tax Collector’s Fiscal Year 2025 budget by $3,924,230 from the County’s Reserve for Government Services. The budget increase will cover start-up costs including additional personnel costs, operating experiences, and capital expenses during the transition period.