Title:
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Non-Ad Valorem Assessment Roll - Resolution to Adopt the 2025 Non-Ad Valorem Assessment Roll with Certification provided to the Seminole County Tax Collector. Countywide (Tameka Morton, 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:
Michelle Rosa, MSBU Financial Manager 407-665-7172
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 placement of non-ad valorem assessments on the annual property tax bill for collection by the Tax Collector. A requirement of 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 2025 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 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 July 22, 2025. The installment billings for capital improvement project assessments were approved via Board resolutions following completion of each project. The consolidated assessment roll is comprised of 384 MSBUs, 130,327 assessments and generates $26,542,510 revenue for specific public services offering special benefit to specific properties and geographic areas. A summary of the number of parcels and revenue generated by public service category via the consolidated Non-Ad Valorem Assessment Roll for 2025 is as follows:
Notice of proposed and/or adopted assessment was mailed first class on August 4, 2025, to the owners of all property subject to non-ad valorem assessment. A public hearing notice was published on the publicly accessible website of Seminole County on August 10th and published in the Orlando Sentinel on August 10, 2025.
Minor changes (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, 2025. The deadline for property owners to change residential solid waste collection service options for service year 2025 was August 15, 2025.
Requested Action:
Staff requests the Board approve and authorize the Chairman to execute a Resolution adopting the 2025 Non-Ad Valorem Assessment Roll with certification provided to the Seminole County Tax Collector.