Title:
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Approve and authorize the Chairman to execute a Resolution adopting the 2026 Non-Ad Valorem Assessment Roll with certification provided to the Seminole County Tax Collector. Countywide (Lorie Bailey Brown, CFO/ Administrative Services Director)
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Division:
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Administrative Services
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Authorized By:
Lorie Bailey Brown, CFO/Administrative Services 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 pursuant to Section 197.3632, Florida Statutes. The uniform method provides for placement of the 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 by September 25 on compatible electronic medium to the Tax Collector. The Non-Ad Valorem Assessment (NAVA) Roll for 2026 includes all active Municipal Services Benefit Units (MSBUs) authorized by the Board of County Commissioners. Due to the large size of the NAVA Roll, the electronic file is available on the Seminole County MSBU website at
<https://www.seminolecountyfl.gov/docs/default-source/pdf/non-ad-valorem-2026-tax-roll.pdf>
The NAVA Roll is a consolidated listing of assessments including the name and type of assessment, the basis of the levy, the rate of assessment, the total amount of non-ad valorem assessment levied, and the number of parcels affected. The NAVA Roll is comprised of 389 MSBUs, 130,870 assessments and generates $26,514,055 revenue for specific public services offering special benefit to specific properties and geographic area. The breakdown by type of assessment is as follows:
Residential Solid Waste 72,959 parcels $22,143,898
Street Lighting 51,930 parcels $3,647,852
Lake Management 4,377 parcels $484,289
Capital Installment 1,422 parcels $202,526
Grounds Maintenance 182 parcels $35,490
The assessment rates subject to annual variation were approved by the Board via Resolution on May 12, 2026.
Requested Action:
Staff requests the Board approve and authorize the Chairman to execute a Resolution adopting the 2026 Non-Ad Valorem Assessment Roll with certification provided to the Seminole County Tax Collector.