Please use this calendar if the Tax Collector has previously collected your assessment and a referendum/ordinance has passed changing one or more of the following items:

1. Increase assessment beyond cap in ordinance.
2. Boundaries of the district.
3. Purpose of the assessment or the use of revenue generated by the assessment.

s. 197.3632(4) A local government shall adopt a non-ad valorem assessment roll at a public hearing held between January 1 and September 15, or between January 1 and September 25 for any county as defined in s. 125.011(1), if:

1. The non-ad valorem assessment is increased beyond the maximum rate authorized by law or judicial decree at the time of initial imposition;
2. The local government’s boundaries have changed, unless all newly affected property owners have provided written consent for such assessment to the local governing board;
3. There is a change in the purpose for such assessment or in the use of the revenue generated by such assessment.

January 1st

• Tax Collector Agreement automatically renewed.

Prior to June 1st

• Property Appraiser gives parcel information to the district via an excel file that is emailed to the district.

Between June 1st & September 15th

• Advertise the Public Hearing (to adopt assessment roll) at least 20 days prior to the date of the hearing. Which must include:
  • The name of the local governing board
  • A geographic depiction of the property subject to the assessment
  • The proposed schedule of the assessment
  • The fact that the assessment will be collected by the tax collector
  • And a statement that all affected property owners have the right to appear at the public hearing and the right to file written objections within 20 days of the publication of the notice.
• Mail notification of Public Hearing (to adopt assessment roll) to homeowners via USPS first-class mailing at least 20 days prior to the date of the hearing. It must include:
  • The purpose of the assessment
  • The total amount to be levied against each parcel
  • The unit of measurement to be applied against each parcel to determine the assessment
  • The number of such units contained within each parcel
  • The total revenue the local government will collect by the assessment
  • A statement that failure to pay the assessment will cause a tax certificate to be issued against the property which may result in a loss of title
  • A statement that all affected property owners have a right to appear at the hearing and to file written objections with the local governing board within 20 days of the notice
  • The date, time, and place of the hearing
  • Hold public hearing to adopt assessment roll
• Submit NAV Assessment Roll to the Property Appraiser’s Office by the last working day in August.
• Submit Tax Roll Certification to the Tax Collector (Certificate to Roll Form) by September 15th.
• Submit Survey.
• Submit your Bank Information Form to the Tax Collector’s Office for distributions (Bank Information Form).