Broward County Commission Regular Meeting
Director's Name: George Tablack
Department: Finance and Administrative Services Division: Records, Taxes, and Treasury
Information
Requested Action
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MOTION TO FILE Errors and Insolvencies Report for the 2023 Tax Roll as required by Florida Statutes, Section 197.492.
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Why Action is Necessary
Certification of the Errors and Insolvencies Report to the Board of County Commissioners is required in accordance with Florida Statutes, Section 197.492.
What Action Accomplishes
The action reconciles the 2023 Tax Roll.
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.
In balancing and closing the annual Tax Roll each year, there are a certain number of tax bills that have not been collected. These tax bills cannot be collected because of business closure where no assets remain to be attached, assets were auctioned but the revenue from the auction did not cover the outstanding delinquency or pursuant to Chapter 95, Florida Statutes. Some accounts were also deemed exempt from taxation and need removal from the roll, while others cannot be collected due to the reasons such as declaration of bankruptcy, outstanding litigation, receivership, under minimum balance, or assigned to the lands available for taxes (Exhibit 1). Neither the Tax Collector nor the Property Appraiser may remove these items from the Tax Roll without notification to the Board of County Commissioners to ensure the entry of those reductions in the Tax Roll in the public records.
Source of Additional Information
Lisa M. Bailey, Director | Records, Taxes, and Treasury Division, (954) 357-9734
Fiscal Impact
Fiscal Impact/Cost Summary
This action reconciles the year 2023 Tax Roll. It does not cause a net loss to any taxing entities since, by law, revenues are budgeted at 95%, and our average collection rate is 99%. Delinquent taxes are still subject to collection by further action of the Records, Taxes, and Treasury Division.