Broward tax collector to begin charging for non-ad valorem collections; Davie staff to seek template agreement

Town attorney Alan Weinthal told the Town of Davie council that the Broward County tax collector will begin charging municipalities for the collection of non-ad valorem assessments, including the town's fire, solid waste and stormwater assessments.

Weinthal said the change follows Amendment 10 (2018), which led to the election of a separate Broward County tax collector. The new tax collector, Abi Ajayi (sworn in Jan. 7, 2025), and her office amended administrative practice so they will collect non-ad valorem assessments and charge the actual and administrative costs of collection. Broward had historically not charged municipalities for this service, Weinthal said.

Why it matters: Davie adopted its FY2026 budget before learning of the new charge, so the town must identify funds and likely adopt a budget amendment in 2026. Weinthal said the tax collector and staff verbally estimated the gross charge would equal roughly 1% of assessments, which the town's staff estimated could amount to about $350,000. He also said the tax collector's office told staff it would refund any overcollections after a reconciliation.

What staff said it will do: Weinthal said town staff, together with staff from other municipalities, the Broward County City Managers Association and the Broward League of Cities, are negotiating for the best possible terms and seeking a single template agreement for all jurisdictions to sign. The proposed agreement will be presented to the council at the Dec. 3, 2025 meeting, he said. He told the council there is no operational alternative currently available for collection.

Council reaction and next steps: Council members expressed surprise and concern about the unbudgeted cost and asked where the money would come from and whether the county's charges could result in double-dipping. Weinthal said the tax collector had verbally assured municipal negotiators that double-dipping would not occur and that any collections in excess of actual cost would be refunded after reconciliation. He reiterated that staff will present the proposed agreement and recommended next steps on Dec. 3.

Evidence for this account comes from a staff presentation to the council and subsequent Q&A. The town's stated next steps are negotiation of an interlocal/template agreement and presentation of the proposed agreement to the council for consideration on Dec. 3, 2025.