City finances
North Lauderdale's finances: the facts
Last updated: September 30, 2026
Some campaign messages this year question how the city spends money. Here is what the city's own records show.
This page is published by the Samson Borgelin for Mayor campaign. Each fact links to its source.
Does North Lauderdale have money in reserve?
Yes. The city's audit for the year ended September 30, 2025 shows a General Fund balance of $65.3 million. Of that, $44.5 million is unassigned, which equals 95% of a full year of General Fund spending. The city has also set aside $5 million for disaster assistance [Audit].
Did the city pass its last audit?
Yes. Independent auditors Citrin Cooperman issued a clean (unmodified) opinion on the fiscal 2025 financial statements. They reported no material weaknesses, no significant deficiencies and no findings. The auditors' report is dated June 30, 2026 [Audit].
What is happening with the city tax rate?
The city's operating tax rate was 7.40 mills every year from fiscal 2018 through fiscal 2026 [Audit; Sept. 22, 2025 minutes]. For fiscal 2027, the proposed rate was 7.65 mills. On September 14, 2026, Mayor Borgelin moved to keep it at 7.40 mills instead, and the commission agreed unanimously on first reading [Sept. 14 draft minutes].
At the same hearing he moved to reject a proposed increase in the fire assessment and to keep the stormwater fee at its current rate. Both motions passed 3-2 [Sept. 14 draft minutes]. The proposed resolution set the stormwater fee at $200 per equivalent residential unit (ERU) [Sept. 14 draft minutes]. The minutes posted for that hearing are marked as a draft.
Final vote
The final budget hearing was set for September 28, 2026. The city has not posted the result yet. We will update this page when it does.
What is the city doing about flooding?
In April 2026 the city broke ground on the $12 million C-14 Pump Station [WSVN; Budget book]. The city's proposed five-year capital plan for 2027 to 2031 adds drainage projects on Tam O'Shanter Boulevard, which the plan calls one of the most flood-prone locations in the city, and in the Silver Lakes community [Budget book].
The project forms list the city stormwater fund and the county transportation surtax as the funding sources for both drainage projects. The Silver Lakes form describes drainage pipes between SW 78th Avenue and SW 80th Avenue and SW 10th Court. The Tam O'Shanter form covers resurfacing and grading of the road and new stormwater drainage structures from Rock Island Road to SW 81st Avenue. These are proposals for fiscal 2027 and later, not completed work [Budget book].
What is the city doing about roads and sidewalks?
The proposed capital plan for 2027 to 2031 includes resurfacing Boulevard of Champions, Rock Island Road between McNab Road and Southgate Boulevard, and SW 81st Avenue between Southgate Boulevard and McNab Road, plus citywide sidewalk repairs to meet accessibility requirements. The city's project forms list the county transportation surtax among the funding sources for these projects [Budget book].
- Boulevard of Champions: resurfacing, milling and restriping the whole boulevard. The east section is scheduled to start in October 2026 and the west section in March 2027. Funding: the surtax and city capital project funds; the west section's 2028 funding is listed as "to be identified."
- Rock Island Road, McNab Road to Southgate Boulevard: resurfacing, restriping and bike lanes, March 2027 to March 2028. Funding: the surtax, city capital project funds and a $700,000 Broward County reimbursement.
- SW 81st Avenue, Southgate Boulevard to McNab Road: intersection improvements, a multi-use path, and resurfacing and restriping the road, October 2027 to September 2028. The form calls it a surtax-funded project.
- Citywide sidewalks: replace and repair sidewalks to meet accessibility requirements, March 2027 to March 2028. Funding: the surtax.
These are proposed projects, not completed work [Budget book].
What is the city doing for small businesses?
The city's Commercial Revitalization Program pays back half of what a business spends on upgrades such as paint, windows, doors, signs, roofs, landscaping and lighting, up to $50,000. [City of North Lauderdale]
Where can I read the city's financial documents?
The city posts its financial documents online. The audit, the proposed fiscal 2027 budget book, the draft minutes of the September 14 hearing and the city's budgets page are linked below.
- Audit for the year ended September 30, 2025: PDF
- Proposed fiscal 2027 budget book: PDF
- September 14, 2026 hearing minutes (draft): PDF
- City budgets page: nlauderdale.org
Keep reading
Sources
- City of North Lauderdale audited financial statements, year ended September 30, 2025 (PDF). https://nlauderdale.granicus.com/services/legistar/download/pdf/4308787/2025_City_of_North_Lauderdale_FS_Audit_Final.pdf
- Second public hearing on the FY 2025-2026 budget, September 22, 2025 (minutes). https://nlauderdale.granicus.com/MinutesViewer.php?view_id=1&clip_id=1177
- First public hearing on the budget, September 14, 2026 (draft minutes, PDF). https://nlauderdale.granicus.com/services/legistar/download/pdf/4381248/First_Public_Hearing_of_Budget_5_01_pm.pdf
- WSVN 7News, April 30, 2026: City of North Lauderdale holds groundbreaking ceremony on newly installed pump station. https://wsvn.com/news/local/broward/city-of-north-lauderdale-holds-groundbreaking-ceremony-on-newly-installed-pump-station-to-combat-flooding/
- Updated proposed FY 2027 budget book (PDF; capital plan on PDF pages 158 to 173). https://nlauderdale.granicus.com/services/legistar/download/pdf/4356384/Updated_Proposed_Budget_Book_090826.pdf
- City of North Lauderdale: Economic Development, Commercial Revitalization Program. https://nlauderdale.org/departments/community_development/economic_development.php
- City of North Lauderdale: annual budgets. https://www.nlauderdale.org/departments/finance/annual_budgets.php