General Facts:

• Unlike property taxes, non-ad valorem assessments are not based on the value of real and personal property in conjunction with millage rates. Rather, a non-ad valorem assessment represents a charge for services based upon the estimated benefit received by each property. Costs associated with providing a service funded by non ad-valorem assessments must be fairly apportioned among benefiting properties.

• Assessments are imposed annually and cover the period from Oct. 1 through Sept. 30. They are payable as part of the property tax bill each year.

• Homestead Exemption: Non-ad valorem assessments are different from property taxes and they apply to all residential property uses, regardless of homestead exemption.
  Assessments for mobile home and RV parks: The fire-rescue assessment is placed on the property tax bill of the property owner of the mobile home/RV park. It is that owner’s responsibility to pay the County for the fire-rescue assessment through his or her property tax bill. For more information on homestead exemptions, log on to the Lake County Property Appraisers Web site.
  

• For more information about the fire-rescue assessment, call the Department of Public Safety at (352) 343-9458. For corrections to the assessment, call the Office of Budget at (352) 343-9465. In order to process a correction request, an inquiry must include a name, alternate key and daytime telephone number.