Miramar signs tax‑collector agreement to move non‑ad valorem assessments onto tax roll despite questions about up to 2% collection fee

The commission voted to execute an agreement with the Broward County Tax Collector to collect the city’s non‑ad valorem assessments on the property tax roll, a step staff said will streamline collection of the fire protection and stormwater assessments and allow the solid‑waste fee to be added beginning in tax year 2026.

Rafael San Miguel, director of management and budget, explained that state statute allows the tax collector to retain up to 2% of collected proceeds to cover administrative costs but that the city does not expect to pay that full maximum. Assistant City Manager Sean Gail said initial conversations with the tax collector and county municipal associations suggested the fee is likely to be closer to 1% in practice and that additional non‑monetary terms (dispute procedures, invoice timing) are still under negotiation. Commissioners asked whether cities must sign and whether the charge would be applied even if other municipalities refuse; staff said collection will proceed under state law and that the agreement formalizes the collector’s administrative role.

Commissioners also discussed collection rates and the potential net impact: bringing the solid‑waste charge onto the tax roll typically increases collection rates (staff cited an increase toward 96% collection), which could offset the administrative fee; staff said the 2% cap is a statutory maximum and that the final administrative cost will be reconciled by invoices and dispute procedures. The commission approved the resolution and directed staff to continue communications with the tax collector and to bring non‑monetary amendments back if needed.