Facts about Your School Taxes
How are my School Board taxes calculated?
The School Board taxes are calculated on the taxable value of the property. A millage rate is multiplied by the taxable value to
determine the amount of the levy.
What is a millage rate?
A mill is equivalent to $100 per $100,000 of taxable valuation. Therefore, a person with a $100,000 taxable valuation would pay
$763.10 in School Board taxes for 2010 based on an approved School Board millage rate of 7.6310.
If I do not have children in public school why am I assessed a School Board tax?
With few exceptions, state law requires that school districts assess a Required Local Effort (RLE) millage rate based on the
taxable value of all property in their county.
How does the School Board determine the amount that must be assessed for the RLE?
The RLE millage rate is established by the state and must be assessed in order for Broward County Schools to receive
additional funds under the Florida Education Finance Program. For 2010, property taxes accounted for 55% of the Broward
County school funding. State funding represents 39% while Federal Stimulus dollars make up 6%. State sales tax is the primary
source of funds used for the state portion of the school district funding.
Besides the RLE, what other assessments does the School Board make?
State law allows school districts to assess 1.5 mills that can only be used for such capital needs as construction, renovation,
remodeling and equipment. Schools Boards may assess .25 mills for critical needs with a super-majority vote. This millage is
included in the 7.631 mills. In addition, .748 mills may be assessed that can be used for discretionary purposes.
Why do the millage rates increase every year?
When property values were increasing, the state required a millage decrease. For the past two years, the millage rate has
increased slightly to partially offset the decline in property values.
Year
Total Millage
2006
7.8687
2007
7.6484
2008
7.4170
2009
7.4310
2010
7.6310
What will be the impact on my taxes?
Overall Broward property owners will pay $103 million less in 2010 than 2009. In fact, over the past two years, Broward property
owners have paid $230 million less in School Board taxes. Because of the decline in property values, new homeowners this year
will pay less than the previous owner even though there is a slight increase in the millage rate. In addition, commercial property
owners will also see their tax bill decline as long as there is no increase in valuation.
If the school district is expecting $103 million less, why am I paying more in school taxes?
For those property owners who are still under the “Save Our Homes” legislation there will be a slight increase. “Save Our
Homes” limits the amount of the increased tax valuation on homes from one year to the next to 3% or the rate of inflation,
whichever is lower. People who have owned their homes for a number of years and enjoyed large price appreciations may still
have a taxable value less than the market value. This would lead to a minimal increase in taxes as the rate of inflation is 2.7%
for this year.
Why is my property tax notice showing a $25,000 base exemption rather than the $50,000 approved two years
ago?
The additional $25,000 exemption does not apply to school taxes.
I have a second home in Broward County. Am I subject to the “Save Our Homes” legislation?
No. Only those homeowners eligible for Homestead Exemption are subject to the “Save Our Homes” legislation.
Second homes and businesses are taxed at the assessed value (less exemptions) of the property or business.
How does the School Board spend the funds that they receive?
Pupil Personnel
Services
4.4%
Instruction
60.9%
Instructional Media
Services,
Instruction Related
Technology,
Instructional and
Curriculum
Development,
Instructnl. Staff
Training
3.5%
School
Administration
6.2%
Operation of Plant,
Maintenance of
Plant, Facilities
Acquisition and
Construction
12.6%
Pupil
Transportation
Services
4.1%
Transfers and
Ending Fund
Balance
3.4%
Board, General
Administration,
Admin. Technology,
Community
Services, Fiscal
Services, Central
Services, Debt
Services
4.9%
What are the consequences of the decreases in operating and capital budgets?
•
•
•
For the second time in 2 years, Broward County Public Schools has been forced to reduce workforce in order to balance the
budget. Positions reduced include teachers, school support personnel, district employees and area staff.
After the projects currently in the pipeline have been completed, new schools and renovations will cease and only capital
items affecting the health and safety of the students and employees will be funded.
When the federal stimulus dollars are depleted in 2011, the District will again be faced with a reduction in workforce in order
to balance the budget. Unless the state increases funding, there would be a 2,600 employee reduction in workforce.
Where do the lottery dollars go?
Lottery dollars comprise less than 1.0% of our general fund budget. All of the dollars go directly to schools to reward them when
they make an “A” or increase by one letter grade under the A+ legislative program. These funds are primarily used for bonuses
for staff.
How much is spent on administrative staff?
School administration comprises 2.9% of staff; district administration is .40% of staff.