City of Miramar FY 2027 Millage and Budget First Public Hearing – September 14, 2026

The City of Miramar City Commission held its first public hearing on September 14, 2026, to consider the proposed FY 2027 operating millage rate, the tentative FY 2027 operating and capital budget, the fire protection assessment update, and the stormwater management assessment. Staff presented the budget, a five-year financial forecast, and the impact of a proposed property tax amendment. The commission tentatively adopted the millage rate by a 4-1 vote and approved the budget, fire assessment, and stormwater assessment unanimously. A second and final public hearing is scheduled for Monday, September 28, 2026, at 5:01 p.m.

Budget and Millage Presentation

• The proposed operating millage rate is 7.1172 mills, or $7.11 per $1,000 of taxable assessed property value. The mayor read the required announcement stating that this rate is 5.18% above the rollback rate of 6.7664 mills.
• City Manager Dr. Virgin stated there is no proposal to increase the millage rate from the current rate.
• Budget staff member Rafael San Miguel presented the FY 2027 tentative budget. Total proposed spending for all funds is $442 million. The general fund accounts for 57% of the total, or $252.9 million; enterprise funds, including utilities and stormwater, account for 23%, or $101 million; internal service funds account for 13%, or $58.2 million; debt service funds account for 2%, or $11 million; capital projects and special revenue funds total $15.6 million, or 3% and 1% respectively; and subfunds total $3.4 million, or less than 1%.
• Total proposed spending reflects a net decrease of $15.7 million compared to the FY 2026 adopted budget. Changes by fund type include a general fund increase of $11.2 million, an enterprise fund decrease of $26.2 million, an internal service fund increase of $4.6 million, a capital projects fund decrease of $5.4 million, a debt service fund decrease of $0.5 million, and an increase of just over $0.5 million in special revenue funds and subfunds.
• General fund expenditures increase by 4.6%, or $11.2 million. Personal services increase by 5.7%, or $9 million, mainly due to collective bargaining increases, pensions, and the addition of 12 firefighters to fully staff the fourth firefighter shift under the IAFF contract. Operating expenses decrease by less than 1%, or $200,000. Capital outlay decreases by 51%, or $3.5 million, primarily due to reduced vehicle replacement funding. Transfers increase by 19%, or $2.4 million, and grants, debt, and other items, including OPEB and appropriated fund balance, increase by $3 million.
• Salaries and benefits are just under 70% of general fund expenditures, or $174.9 million. Public safety is the largest general fund category at 50%, or $126.5 million.
• General fund revenue sources include ad valorem taxes at 46%, or $117 million; permit fees and special assessments at 21%, or $53 million; charges for services at 11%, or $26.5 million; other taxes at 10%, or $26.4 million; intergovernmental revenues at 8%, or $19.9 million; and other revenues at 4%, or $10.3 million.
• The average homesteaded single-family home taxable value increased from $272,000 to $280,000, an increase of just over $8,000, due to the 2.7% Save Our Homes cap. That home would see a city tax increase of $57.23 for the year. Combined with the fire assessment increase, the average homesteaded home would see an overall increase of $152.24 per year, or $12.69 per month.
• A typical commercial space of just under 17,000 square feet would see its city tax increase by $326 for the year and its average fire fee increase by $4,200, for a total average increase of about $4,500 for the year.
• The proposed fire protection assessment for residential properties is $574.22 per dwelling unit. This is an increase of about $95, or roughly 20%, and would generate about $32.4 million in revenue, an increase of $6.2 million. The current residential rate is $479 per dwelling unit, which represented about 80% of cost recovery.
• Staff noted that Miramar is roughly 35% of the total ad valorem bill for the average homesteaded property. The remaining 65% consists of the Broward County School Board at 32%, Broward County at 28%, and other taxing authorities at 5%.
• Staff highlighted exemptions available through the Broward County Property Appraiser, including low-income senior, long-term residency senior, widow/widower, disability/blindness, deployed military, veterans disability, first responder disability, and others. Residents with certain exemptions may be automatically exempt from the fire fee. The application deadline is September 18, 2026.
• The city's hardship assistance program for fire assessments is available to properties with an assessed value of $300,000 or less, which was increased by $50,000 from the prior year. Applicants must meet income qualifications and the property must not be rented. Residents aged 65 or older who receive the Broward County senior exemption are automatically enrolled.
• Peter Napoli of Stantec Consulting Services presented the five-year general fund sustainability analysis and fire assessment study. The analysis maintains the proposed millage rate of 7.1172 mills across all five projected years, includes no additional personnel beyond FY 2027 operating levels, and assumes the fire assessment increase is adopted.
• Without the fire assessment increase, Stantec projected the city's general fund balance would fall below its minimum reserve policy by FY 2028. With the proposed property tax amendment impacts included, the fund balance is projected to be depleted by FY 2029.
• Stantec presented illustrative scenarios to close the projected gap. Reducing personnel alone would require about 115 employees in FY 2028 and another 115 in FY 2029, a total reduction of about 230 employees, or 30% of the city's workforce. Increasing the millage alone would require about a 1.1 mill increase in 2028 and another 1.1 mill increase in 2029, bringing the total millage rate to about 9.3 mills, or 93% of the statutory maximum. A 50-50 approach would require a 0.5 mill increase in each year and reductions of about 60 employees in each year, or about 15% of the workforce.
• Staff explained that if the proposed homestead exemption amendment is approved, the homestead exemption would increase from $50,000 to $150,000 on January 1, 2027, and the assessment growth cap would drop from 10% to 5%. This would have an estimated first-year impact of $19.1 million on the city's FY 2028 budget. The exemption would increase to $250,000 on January 1, 2028, with a total cumulative recurring impact of about $32.5 million by FY 2029. Over the first five years, the estimated loss to the city is approximately $150 million.
• There are currently about 27,089 homesteaded residential units in the city. Of those, 299 currently pay no city ad valorem taxes. If the amendment passes, staff estimated 10,876 units, or 40% of all homestead properties, would pay no city ad valorem taxes. The median city taxable value would drop from $240,000 to $40,000, and the median homestead property bill would drop from $1,708 per year to $285 per year.

Public Comments & Testimony

• Celestine Fountain, 9750 Atlantic Drive, asked why her taxes are going up when her home value went down, and whether the additional fire personnel would improve response times. Staff explained that taxes are based on taxable value, not market value, that the assessed value is capped by Save Our Homes, and that the city is only one of multiple taxing authorities on the property bill. Fire Rescue Chief Jermaine McFarland said the SAFER grant provided 19 firefighters and expired in February, that average response time is about six minutes, and that the negotiated fourth shift supports improved service and recruitment.
• Marie Joan Result, 6816 Southwest 37th Street, questioned why the fire assessment increase is so much larger than other increases and asked how the additional firefighter shift was justified. Stantec explained that the fire assessment had not been increased since 2023, that the current rate reflected 80% cost recovery, and that the fee is based on updated fire service costs. The fire chief said the fourth shift aligns with a statewide trend toward a 42-hour work week for firefighters.
• Felix A. Pegueiro, 1402 Southwest 32nd Street in Catalina Bay, congratulated the city for its $40 million reserve but expressed concern that the city would be broke by 2029 if the proposed property tax amendment passes. He suggested the city may need to increase the millage rate toward the 10-mill cap or find other revenue tools.
• Denise Mack and James Evans asked for a plain-language explanation, said their proposed bill appears to increase by roughly $1,000, and expressed fear of losing their home due to rising taxes, HOA fees, and possible special assessments. They asked when the final vote would occur and said they support public safety.
• Felicia Gobaria asked why taxes are not going down despite development, why her second home tax bill rose from about $5,000 to $13,000, and whether budget cuts could give homeowners relief. Staff explained that portability, non-homestead status, and state statute determine assessed value, and that utility rate increases are separate from the property tax-funded general fund.
• Sheena Flick asked for staff assistance in reviewing her comparison/sales grid to identify where she might get relief. Staff agreed to have a budget team member meet with her.
• Several residents expressed appreciation for the city but said it is becoming unaffordable. The mayor encouraged residents to also attend Broward County and School Board budget hearings because Miramar controls only one of the 12 millage items on the property tax bill.

Commission Discussion

• Vice Mayor Edwards said Miramar receives only 35 cents of every property tax dollar paid by residents and that cutting the city's share alone would not produce major savings. He thanked residents for participating.
• Commissioner Colburn asked for clarification of the 30% workforce reduction scenario. Staff confirmed that, in that illustrative scenario, reducing 30% of FTEs would likely reduce service levels across the city.
• Commissioner Chambers said he was disappointed that he could not offer tax relief. He stated that the collective bargaining agreement and the fourth firefighter shift were missed opportunities to reduce costs, and he suggested earlier resident workshops in future budget cycles.
• Commissioner Sherizard voted against the proposed millage rate and expressed strong concern that current residents are being asked to pay for the cost of growth. She said she wished the budget could roll back to the rollback rate or provide at least a symbolic decrease, and warned that failing to provide incremental relief can lead to drastic ballot measures.
• The mayor said department heads had to defend their budgets and that the exercise produced about a 5% reduction across departments. He said the proposed 5.18% increase over the rollback rate partly reflects inflation and collective bargaining costs, and he emphasized the difficulty of balancing service levels, affordability, and the pending constitutional amendment.

Key Outcomes

• Item 1, Ordinance 1871, establishing the proposed FY 2027 operating millage rate at 7.1172 mills, was approved on first reading by a vote of 4-1. Commissioner Chambers voted yes, Commissioner Sherizard voted no, Commissioner Colburn voted yes, Vice Mayor Edwards voted yes, and Mayor Massum voted yes.
• Item 2, Ordinance 1872, adopting the tentative FY 2027 operating and capital improvement budget, was approved unanimously.
• Item 3, Resolution 8766, reimposing and updating the fire protection assessment, including the proposed residential rate of $574.22 per dwelling unit, was approved unanimously.
• Item 4, the resolution reimposing the stormwater management service assessment at $135 per equivalent residential unit, or ERU, was approved unanimously. One ERU is equivalent to 3,619 square feet, each residential home is assessed one ERU, there are 60,795 ERUs citywide, and the projected revenue of approximately $7 million will fund stormwater operations, capital improvement projects, debt service, and equipment purchases.
• The second and final public hearing to adopt the final millage rate and FY 2027 budget will be held Monday, September 28, 2026, at 5:01 p.m.