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What is the Budget	What is the Budget Process
Where does the Money Come From	Where does the Money Go
Performance Measures	Other Budget Questions

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• What is a budget
The financial plan of revenues, other funding sources, and appropriations for a fiscal year as approved by the Board of County Commissioners.

• How is the budget funded?
The Board of County Commissioners determines appropriations based on available revenue streams.

• How much is Brevard County's operating and non-operating adopted budget
View the documents for the Adopted Budget.

•Where can I find a copy of the budget?
The Adopted Budget page will have all the documents for the County Budget.

• What is a Truth In Millage (TRIM) Notice?
A 1980 Florida law which changed the budget process for local taxing governments.It was designed to keep the public informed about the intentions of the various taxing authorities.

• What is an enterprise fund?
A fund established to account for operations that are financed and operated in a manner similar to private business. The intent is that the full cost of providing the goods or services be financed primarily through charges and fees, thus removing the expense from the tax rate (i.e., Water/Wastewater).

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• When does the budget process begin?
Check out our Budget Calendar for dates.

• What are the steps in developing the budget?
Click here for a flow chart of the budget process.

• Where can I find the County's financial policies
Click here for a list of our policies.

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• What percentage of the General Fund revenues come from property taxes?
Review the documents in the Adopted Budget

• How does the County generate revenue?
Revenue is generated through multiple sources, including ad valorem taxes and non ad valorem assessments; fees for services; grants; gasoline taxes; impact fees; and other sources.

• In addition to Brevard County, who else taxes my property?
Tax Collector, Property Appraiser, School Board, St. Johns River Water Management; Florida Inland Navigation District; Merritt Island Library; Sebastian Inlet District; Ti-Co Airport Authority; City of Cocoa; City of Cocoa Beach; Town of Indialantic; City of Indian Harbour Beach; Town of Malabar; City of Melbourne; Town of Melbourne Beach; Town of Melbourne Village; City of Palm Bay; Town of Palm Shores; City of Rockledge, City of Satellite Beach; City of Titusville; City of West Melbourne; Town of Grant-Valkaria.

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• How does the county track its budget?
Budgets are tracked monthly using Budget vs. Actual reports to project end of year results. Financial forecasts are developed to determine any projected shortfalls.

• How are property tax dollars fro Brevard County allocated?
You can find this on our Adopted Budget documents page.

• What do my general fund taxes pay for?
You can find this on our Adopted Budget documents page.

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• How does the County measure its performance?
Brevard County uses a system called "Brevard Delivers Results" to monitor performance. This is a balanced sorecard management system that allows for the align of resources to goals, objectives and initiatives. Performance is monitored and evaluated at monthly and quarterly business reviews. These business reviews are conducted by the County Manager and Assistant County Managers for each department under the Board of County Commissioners.

•How are goals, objectives and outcomes from performance communicated?
Brevard County utilizes a strategy map and a balanced scorecard management system to communicate performance. Each department's goals, objectives, and outcomes are aligned to the County's strategy map, and performance is reviewed through the balanced scorecard management system. All performance data is aligned directly to the budget.

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• The market value of my home decreased, so why did my assessed value increase?
Click here to view Homestead Exemption description from the Property Appraiser.

•What is an ad valorem tax?
A tax levied on the assessed value (net of any exemptions) of real personal property. They are commonly referred to as "Property Tax."

•What is millage rate?
A tax rate on property based on $1 per $1,000 of assessed property value.

• What is an aggregated millage rate?
The sum of all ad valorem taxes levied by the governing body of a county for countywide purposes excluding voted debt, plus ad valorem taxes levied for any district dependent to the governing body, divided by the total taxable value of the county, converted to a millage rate. Expresses an "average" tax rate.

•What is the homestead exemption?
A deduction from the total taxable assessed value of owner occupied residential property. For all permanent residents of Florida, the first $25,000 of value of an owner-occupied residence is exempt. Every property that receives a homestead exemption is also entitled to an additional exemption of up to $25,000. The additional exemption is applied to the assessed value greater than $50,000. This additional exemption does not apply to school taxing districts. The exemptions must be requested by the taxpayer.

• What is the Rolled Back Rate?
The millage rate which, exclusive of new construction, will provide the same property tax revenue for the taxing entity as was levied during the prior year. The rolled-back rate accounts for changes in the market value of property and represents "no tax increase." The only source of additional revenue under rolled-back rate is taxes levied upon new construction.

• How are my property taxes determined?
Click here to view the Property Appraiser's description.

•What is a Capital Improvement Plan (CIP)?
A plan for capital expenditures to be incurred each year over a fixed period of years to meet anticipated capital needs. The CIP includes any construction, land acquisition, equipment purchase, or rental proposal that costs $35,000 or more and has a five (5) year or longer expected service life. Projects, which may cost less than $35,000 that are considered necessary for the implementation of any long-term improvement, including implementation of the adopted Comprehensive Plan, shall also be considered a capital improvement.

•How are projects determined to be included in the CIP?
Departments proposed CIP projects during the budgeting process for Board of County Commissioners approval.

•Who are the Constitutional Officers and what are their statutory duties?
Click here for a list of Officers.

•View a typical tax bill.
You can find this on our Adopted Budget page.