Property tax in Broward County is calculated by multiplying your home’s taxable value by the combined millage rate set by the taxing authorities covering your parcel. For fiscal year 2026, that combined rate averages about 19.8 mills across the county, or roughly $19.80 in tax for every $1,000 of taxable value.1Florida Department of Revenue. A Florida Homeowner’s Guide: Millage What you actually owe depends on your assessed value, the exemptions you qualify for, and which cities and special districts tax your property.
How Your Bill Is Built
Every January 1, the Broward County Property Appraiser sets the “just value” of each parcel, which is Florida’s term for fair market value. Florida law then defines assessed value as either that just value or a value limited by constitutional caps on annual increases.2The Florida Legislature. Florida Code 192 – Taxation: General Provisions Subtract your exemptions from the assessed value and you get taxable value, the number your tax is actually computed on.
A mill equals $1 per $1,000 of taxable value.1Florida Department of Revenue. A Florida Homeowner’s Guide: Millage Your bill stacks millage from every authority that taxes the parcel: the County Commission, the School Board, your city, the South Florida Water Management District, and any special districts. A taxable value of $300,000 at a 20-mill combined rate produces $6,000 in ad valorem tax.
Your bill also carries non-ad valorem assessments. These are flat charges for services like solid waste collection, stormwater, or fire rescue, and they do not scale with your property’s value.3Florida Legislature. Florida Code 191.009 – Taxes; Non-Ad Valorem Assessments; Impact Fees and User Charges They are listed separately on the bill from the millage-based taxes.
Exemptions That Lower What You Owe
Homestead Exemption
The homestead exemption shields up to $50,000 of assessed value on your primary residence. The first $25,000 applies to all taxing authorities, and a second $25,000 applies to assessed value between $50,000 and $75,000 but does not reduce school district taxes.4The Florida Legislature. Florida Code 196.031 – Exemption of Homesteads On a home at a 20-mill combined rate, the full exemption is worth roughly $900 to $1,000 a year.
To file in Broward County, you need a Florida driver’s license (or state ID if you don’t drive), plus either a Florida voter registration or a utility bill in your name at the property. You’ll also provide Social Security numbers for all owners and spouses, current employer information, and the address on your most recent federal return.5Broward County Property Appraiser. File for a Homestead Exemption Properties held in trust require a notarized certificate of trust or a complete copy of the trust agreement. The deadline to apply is March 1.
Senior Exemption
Homeowners 65 and older with limited household income may qualify for an additional exemption of up to $50,000 on top of the standard homestead, where the local government has adopted the authorizing ordinance.6The Florida Legislature. Florida Code 196.075 – Additional Homestead Exemption for Persons 65 and Older For 2026, household income cannot exceed $38,686.7Florida Department of Revenue. Two Additional Homestead Exemptions for Persons 65 and Older
Disabled Veteran Exemption
Veterans with a total and permanent service-connected disability pay no property tax on their homesteaded home. You’ll need a letter from the U.S. Department of Veterans Affairs certifying the disability, and you must be a permanent Florida resident as of January 1 of the tax year.8The Florida Legislature. Florida Code 196.081 – Exemption for Certain Permanently and Totally Disabled Veterans and for Surviving Spouses of Veterans
Widow, Widower, Blind, and Disability
Widows, widowers, legally blind residents, and those totally and permanently disabled can reduce assessed value by $5,000.9The Florida Legislature. Florida Code 196.202 – Property of Widows, Widowers, Blind Persons, and Persons Totally and Permanently Disabled You must be a Florida resident, and for the widow or widower exemption you must remain unmarried as of January 1.
The Save Our Homes Cap
Once you have a homestead exemption, Florida’s Save Our Homes provision limits annual growth in your assessed value to 3% or the change in the Consumer Price Index, whichever is lower.10The Florida Legislature. Florida Code 193.155 – Homestead Assessments In an appreciating market, the gap between your capped assessed value and your home’s market value grows every year, and that gap is often worth more over time than the exemption dollars themselves.
When you sell and buy another Florida home, portability lets you move up to $500,000 of that accumulated difference to the new homestead.10The Florida Legislature. Florida Code 193.155 – Homestead Assessments You must establish the new homestead within three years of leaving the old one and file Form DR-501T with the county property appraiser by March 1 of the year you’re claiming it.11Florida Department of Revenue. Can I Keep My Homestead Exemption If I Move Miss March 1 and you forfeit portability for that tax year.
When to Pay and How Much You Save
Broward County mails tax bills in late October or early November. Florida law rewards early payment on a sliding scale: 4% off in November, 3% in December, 2% in January, 1% in February. Pay in March and you get no discount.12The Florida Legislature. Florida Code 197.162 – Tax Discount Payment Periods On a $6,000 bill, paying in November instead of March saves $240.
You can pay through the Broward County Tax Collector’s online portal using e-check or credit card, mail a check, or use an authorized drop box.13Broward County Tax Collector. Home – Broward County Tax Collector For mailed payments, the postmark date determines your discount, so leave margin at the end of a discount window.
If your mortgage escrows taxes, the lender pays the bill. Confirm with your servicer that they pay in November, because not all do, and the discount (or lost discount) runs through your escrow analysis back to you.
Quarterly Installment Plan
If writing one check is a stretch, Florida allows quarterly installments on any bill over $100. Apply with the tax collector by April 30, and enrollment carries over automatically in later years unless you opt out. Each payment has its own discount:14Florida Senate. Florida Code 197.222 – Prepayment of Estimated Tax by Installment Method
- First payment, due June 30: 6% discount on that installment
- Second payment, due September 30: 4.5% discount
- Third payment, due December 31: 3% discount
- Fourth payment, due March 31: no discount
The first two installments are based on the prior year’s taxes, with the third and fourth adjusted once the current year’s actual tax is set. If you miss the June 30 payment, you’re off the plan for the entire year.
What Happens If You Don’t Pay
Taxes become delinquent on April 1 of the year following assessment. Interest then accrues at 18% per year, with a minimum 3% charge on any delinquent balance paid before a tax certificate is sold.15The Florida Legislature. Florida Code 197.172 – Interest Rates on Delinquent Taxes
By June, the tax collector auctions a tax certificate on the unpaid parcel. A certificate is not a sale of the house. It’s a financial instrument giving the buyer the right to collect your delinquent taxes plus interest. Bidders compete by offering the lowest interest rate they’ll accept, below the 18% ceiling; if nobody bids, the certificate goes to the county at the full 18%.16FindLaw. Florida Code 197.432 – Sale of Tax Certificates for Unpaid Taxes You can redeem the property by paying the taxes, interest, and fees owed, though the cost climbs the longer you wait.
Two years after the certificate is issued, the holder can apply for a tax deed, which starts the process that ultimately transfers ownership.17Florida Senate. Florida Code 197.502 – Tax Deed Applications The property is sold at public auction. Any surplus over what’s owed goes to the former owner, but at that point you’ve lost the house.
Appealing Your Assessment
If the Property Appraiser’s value looks too high, you can petition Broward County’s Value Adjustment Board. Each August, the Property Appraiser mails a Truth in Millage (TRIM) notice showing your assessed value and estimated taxes. You have 25 days from the mailing of that notice to file.18Florida Senate. Florida Code 194.011 – Assessment Notice; Objections to Assessments
Broward’s filing fee is $25 per parcel as of March 2026.19Broward County. Value Adjustment Board Florida law caps the fee at $50 per parcel and waives it for petitions involving denied homestead exemptions or for applicants receiving public assistance.20The Florida Legislature. Florida Code 194.013 – Filing Fees for Petitions; Disposition; Waiver
A special magistrate hears your case; both you and the Property Appraiser’s office present evidence.21Florida Senate. Florida Code 194.035 – Special Magistrates; Powers and Duties The strongest evidence is usually recent sales of comparable homes in your neighborhood, though documentation of physical defects or other conditions affecting value also supports a reduction. The magistrate issues a recommendation, and the board votes to accept, reject, or modify it. The 25-day window is strict, so put the TRIM notice at the top of your August mail pile.
Federal Deduction and the SALT Cap
If you itemize, your Broward County property taxes are deductible on your federal return, but they fall under the state and local tax cap. For 2026, the SALT deduction is limited to $40,400 for most filers, or $20,200 if you’re married filing separately.22Office of the Law Revision Counsel. 26 USC 164 – Taxes The cap covers state income or sales taxes plus property taxes combined. For modified adjusted gross income above $500,000, the $40,400 limit phases down. Amounts above the cap produce no federal tax benefit, which matters for owners of higher-value Broward homes doing a true after-tax cost calculation.