Annual Non-Ad Valorem Assessments

Nonad valorem assessments are based on the improvement or service cost allocated to a property (example~ Solid Waste, lighting, or paving assessments) and are levied on a benefit unit basis, rather than on value.


What is a special assessment?

A special assessment is a non-ad valorem assessment fee that will be included on the annual tax bills for affected property owners.

What procedures were followed to establish the special assessment?

The County adopted a home rule ordinance in 1992 (Ordinance No. 92-18) for the RWIU Special Assessment program, as amended in 1995 (Ordinance No. 95-13). In 1996 the Impact Fee Assessment Unit ordinance (Ordinance No. 96-7) was adopted to initiate the CAU/IFAU Special Assessment program. In 1999, the Infrastructure Assessment Unit ordinance (Ordinance No. 99-08) was adopted to initiate the IAU Special Assessment program.

What will happen if I do not pay the assessment?

Because the County is using the tax bill collection method, Florida law requires that all ad valorem taxes and the accompanying capital improvements assessments be paid at the same time. If you do not pay your taxes and the special assessments, a lien will be placed against your property equal in rank and dignity with the liens of all state, county and municipal taxes and special assessments.

Can the assessment be paid through my home mortgage?

Yes. If you make monthly mortgage payments, it is likely that this amount will be escrowed by your mortgage holder much like property taxes, and your monthly mortgage payment will include this assessment.

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