Title:
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Non-Ad Valorem Assessment Roll - Resolution to Adopt the 2024 Non-Ad Valorem Assessment Roll with Certification provided to the Seminole County Tax Collector. Countywide (Tameka Morton, Interim MSBU Program Manager)
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Division:
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Resource Management - MSBU
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Authorized By:
Lorie Bailey Brown, CFO, Resource Management Director
Contact/Phone Number:
Tameka Morton Interim MSBU Program Manager/407-665-7164
Background:
The Seminole County Board of County Commissioners adopted the uniform method of collection for non-ad valorem assessments authorized through the MSBU Program, pursuant to Section 197.3632, Florida Statutes. The uniform method provides for the placement of non-ad valorem assessments on the annual property tax bill for collection by the Tax Collector. A requirement for using this method is the delivery of a certified assessment roll to the Seminole County Tax Collector by September 15.
The consolidated Non-Ad Valorem Assessment [NAVA] Roll for 2024 presented for adoption and certification is comprised of the assessment rolls associated with all active Municipal Services Benefit Units [MSBUs] authorized by the Board of County Commissioners and coordinated through the MSBU Program. The NAVA Roll (listed in parcel identification number order) provides a consolidated listing of assessments inclusive of assessment type/purpose, benefit units and the assessment amounts. The consolidated assessment roll includes annual variable rate assessments and annual installment billings for financed capital assessments.
The non-ad valorem assessment rates subject to annual variation were approved by the Board via Resolution on June 11, 2024. The installment billings for capital improvement project assessments were approved via Board resolutions following the completion of each project. The consolidated assessment roll is comprised of 414 MSBUs and 130,025 assessments and generates $25,042,000 in revenue for funding specific public services offering special benefits to specific properties and geographic areas. A summary of the number of parcels and revenue generated by the public service category via the consolidated Non-Ad Valorem Assessment Roll for 2024 is as follows:
Notice of proposed and/or adopted assessment was mailed first class on July 15, 2024, to the owners of all property subject to non-ad valorem assessment. A public hearing notice was published in the Orlando Sentinel on July 21, 2024.
Minor changes (such as revisions due to residential solid waste collection service option changes and routine updates in property records) will be made to the NAVA Roll by the MSBU Program prior to submittal to the Tax Collector by September 15, 2024. The deadline for property owners to change residential solid waste collection service options for service year 2024 was August 15, 2024.
Requested Action:
Staff requests the Board approve and authorize the Chairman to execute a Resolution adopting the 2024 Non-Ad Valorem Assessment Roll with certification provided to the Seminole County Tax Collector.