Community Development District Non-Ad Valorem Tax Roll

Community Development Districts

A Community Development District (CDD) is a special-purpose governmental structure created to provide infrastructure, public facilities, and certain services within a designated area. CDDs are often established in areas where there is a need for new communities or developments, such as residential neighborhoods, commercial areas, or mixed-use developments. These assessments are typically used to repay bonds issued to fund the construction, operation, and maintenance of public improvements like roads, water and sewer systems, drainage facilities, recreational amenities, landscaping, and more. These assessments are typically collected on the yearly property tax roll via the Uniform Method of Collection.

 

The Uniform Method of Collection

The Uniform Method of Collection refers to a standardized approach for collecting non-ad valorem assessments used by various special districts, including Community Development Districts (CDDs). This method provides a consistent and equitable way to collect assessments from property owners within these districts.

The key points about the Florida Uniform Method of Collection are as follows:

  1. Non-Ad Valorem Assessments: These assessments are charges imposed on properties within certain districts for services, infrastructure, or improvements, such as those provided by CDDs. Unlike property taxes based on property values (ad valorem taxes), non-ad valorem assessments are usually based on the cost of specific services or facilities benefiting the properties.
  2. Standardized Collection: The Uniform Method of Collection ensures a consistent process for collecting these non-ad valorem assessments. It specifies that these assessments are collected in the same manner and at the same time as ad valorem taxes.
  3. Uniformity and Equity: The purpose of this method is to ensure fairness and uniformity in the assessment collection process. It provides property owners with a clear understanding of their financial obligations within a special district.
  4. Consolidated Billing: Under the Uniform Method of Collection, these non-ad valorem assessments are often included on property tax bills issued by the county tax collector. This allows property owners to pay both their ad valorem taxes and non-ad valorem assessments together, streamlining the payment process.

 

Tax Roll Submission for Districts

Tax Roll Submission

Each year in April we start at the Florida Department of Economic Opportunity’s website for information on newly formed districts. Then we reach out to our district management contacts for updated contact information.

At the end of April, we send the updated district contacts a letter and a copy via email with a list of the previous years' non-ad tax roll in digital format to assist them in preparation of each district’s new roll.

If any district needs updated district boundary or parcel info or would like to be included in the county’s TRIM notice they make a request to Mark Whitaker, Senior Database Administrator, at mwhi@property-appraiser.org or 407-742-5000 to obtain an additional file from the Property Appraiser’s office. They will assist them with updated district information, parcels, & owners.

If you are levying an assessment to be collected through the uniform method of collection for the first time, please be sure to contact the Property Appraiser and Tax Collector offices to enter into an agreement with their respective office. The Osceola County Office of Management & Budget (OMB) will need a copy of each executed agreement by August 1, in order to accept the certified tax roll.

District TRIM Notice

All entities who have an Interlocal Agreement with Osceola County are no longer required to utilize the TRIM notice process. If you are wanting to use the Property Appraiser’s TRIM notice for the tax roll for any of your district(s), please contact Kenny Pennington, Property Appraiser Chief of Staff, immediately at kpen@property-appraiser.org or 407-742-5000 to notify him of your intent. Once you have discussed placing your assessment roll on the TRIM notice with Kenny, please send the following information by July 5, 2024, via email at Submissions@osceola.org.

Trim Roll Template(XLSX, 62KB)

District Tax Roll

Florida Statute requires that the non-ad-valorem assessment roll is certified to the Tax Collector by September 15th of each year; therefore, to allow sufficient time for OMB to comply with this statutory requirement, I must have each of your final assessment roll(s) by August 23, it is crucial that you meet this deadline to ensure inclusion in the certified non-ad-valorem assessment roll.

Please submit the following information for each respective districts’ roll in your final adopted assessment roll by August 23, as noted above. Any necessary changes to the submission will need to be sufficiently completed and submitted no later than August 31st in compliance with Florida Statute 190.021 (2).

  1. An electronic assessment roll in Excel format adopted by the respective CDD/EFBD Board
    Tax Roll Template(XLSX, 62KB)
  2. District’s adopted budget
  3. Board approved Resolution adopting the assessment rate
  4. Fully executed original DR-408A form (certificate to non-ad valorem assessment roll) adopted by the respective District Board
    • Each certificate must include total revenue to be collected
    • Total number of assessed parcels

You may submit your certified roll(s) by email to Submissions@osceola.org.

If we become aware of any variations, we will do our best to notify you in a timely manner. The Property Appraiser’s Office will be mailing you an invoice for each of your respective district(s) for the administrative fee for services provided pursuant to F.S. 197.3632 (2). The yearly administration fee will be determined after the assessment roll(s) have been certified. The yearly cost may not exceed 2% of your total collection.

Please email or call us at (407) 742-1800, should you have additional questions or concerns.

 

 

Registered Districts

The following districts are fully registered as of February 22, 2024.

  • Anthem Park
  • Bellalago
  • Bellaviva at Westside
  • Bridgewalk
  • Brighton Lakes
  • Buena Lago
  • Celebration
  • Champions Gate
  • Concorde Estates
  • Crescent Lakes 1
  • Crescent Lakes 3
  • Crossings
  • Edgewater East
  • Enterprise
  • Flora Ridge
  • Gramercy Farms
  • Harmony
  • Harmony West
  • Indian Creek
  • Indian Point
  • Indian Ridge Villas
  • Knightsbridge
  • Lake Lizzie
  • Live Oak Lake
  • Magic Place
  • Magic Reserve
  • Old Hickory
  • Osceola Chain of Lakes
  • Osceola Village Center
  • Overoaks (The Oaks)
  • Portofino Vista
  • Preston Cove
  • Remington
  • Reunion East
  • Reunion West
  • Rolling Oaks
  • Shingle Creek at Bronson
  • Shingle Creek
  • Stevens Plantation
  • Stoneybrook South at Champions Gate
  • Stoneybrook South
  • Storey Creek
  • Sunbridge Stewardship District
  • Tapestry
  • Tohoqua
  • Town of Kindred
  • Town of Kindred II
  • VillaSol
  • Westside
  • Windsor at Westside
  • Windward