Broward County Commission Regular Meeting
Director's Name: George Tablack
Department: Finance and Administrative Services Division: Records, Taxes, and Treasury
Information
Requested Action
title
MOTION TO ADOPT Resolution ordering the Value Adjustment Board to extend certification of the 2024 Assessment Roll for Broward County, Florida, pursuant to Section 197.323, Florida Statutes.
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Why Action is Necessary
To comply with Section 197.323, Florida Statutes. This item is submitted annually in preparation for the issuance of tax bills on November 1st. Due to the large volume of Value Adjustment Board (VAB) petitions filed every year, the completion of the hearings before the VAB will extend beyond November 1st, which would cause a delay in the issuance of annual tax bills if the tax roll is not certified.
What Action Accomplishes
Avoids delays in the issuance of the 2024 tax bills because hearings will extend beyond November 1, 2024.
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 ADOPTION OF THE ABOVE MOTION.
Section 197.323, Florida Statues, provides that the County Commission, upon request from the Tax Collector, may order the Value Adjustment Board (VAB) to certify the assessment roll prior to the completion of the hearings before the VAB, if such completion would be the cause of delay in the issuance of tax bills beyond November 1st. Inasmuch as completion of the hearings will extend beyond November 1st, it is necessary to order the extension of the certification of the assessment roll. Upon approval of the above motion, the tax bills for 2024 will be issued by the County in a timely manner in accordance with the Florida Statutes. A second certification will be made by the VAB at the time hearings have been completed.
Source of Additional Information
Lisa M. Bailey, Director l Records, Taxes, and Treasury Division (954) 357-9734
Fiscal Impact
Fiscal Impact/Cost Summary
There is no fiscal impact to the County.