Special Assessments - Department of Budget

Special Assessments

Special Assessments certifies the assessment roll for fire services and municipal service benefit units. These assessment rolls are delivered to the Tax Collector’s Office each year in order to be placed on the property tax bills.

Non-Ad Valorem Assessments

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, nor are they affected by Homestead Exemption. 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. Please see the rate schedule for current year rates.

For more information about the fire assessment, call the Assessments Office at (352) 343-9465.

If you live in one of the following subdivisions and have questions regarding your MSBU assessment, you may contact the Special Assessments Office at (352) 343-9465 or your neighborhood Homeowners’ Association Board: Greater Groves, Greater Hills, Greater Pines, Picciola Island, Valencia Terrace, Village Green. Assessment rates for Greater Groves, Greater Hills and Greater Pines are based on annual budgets submitted by the Homeowners Associations.