Florida Non-Ad Valorem Assessments
Content provided for general information. Talk to your advisor to learn about recent updates or other rules that may apply to your situation.
Florida non-ad valorem assessments are a special type of property tax. They’re a fixed charge rather than a percent of your property value.
What does non-ad valorem mean?
Ad valorem is a latin phrase that means according to value.
Valorem taxes are a tax based on the value of the property.
Non-ad valorem taxes are a fixed tax. Each property owner will generally pay the same amount.
What are non-ad valorem taxes for?
Florida property taxes vary by county. Some counties use only or nearly only valorem taxes.
You may also be part of a special district or assessment boundary that has different taxes than a nearby area.
Non-ad valorem assessments are often used as service charges. Common examples include water and sewer, waste collection, and fire or ambulance services.
You will sometimes see a one-time special assessment for something like repaving the roads in a specific neighborhood.
Note that there is no standardized system for Florida. For example, in many places, water and trash are billed and operated by private utility companies. Fire and ambulance services may be included in general taxes.