Notice Of Proposed Non-ad Valorem Assessment

The Notice of Proposed or Adopted Non-Ad Valorem Assessment is prepared and mailed by the MSBU Program on an annual basis (typically in July) to all owners of property included in the assessed boundary of established MSBUs (assessment districts). The distribution of the Notice on an annual basis ensures that the property owner's "Right to Know" is honored.

The Notice may also be mailed when a new MSBU is being considered by the Seminole County Board of County Commissioners, or when certain changes to existing MSBUs are proposed. In each situation, a Public Hearing is scheduled to offer opportunity for the public (property owners) to address the Board of County Commissioners and to provide comment on the action proposed. The Notice provides information regarding the action proposed and the details associated with the Public Hearing. The Notice is mailed to the owner/s of each property included in the assessment boundary (or proposed boundary) of the MSBU receiving Board consideration. Typically, a Notice of Proposed Non-Ad Valorem Assessment is issued 20 days prior to the scheduled date for the Public Hearing. As required by Florida Statues, similar notification of the Public Hearing is published in a local newspaper.

What response is expected to this Notice?

No response is required of property owners unless additional information or clarification is needed. The MSBU Program is readily available to assist with inquiries or concerns involving non-ad valorem assessments. Simply contact the MSBU Program by email or telephone (407.665.7178).

May I pay the assessments now?

No payment is required or accepted in response to the Notice. Payment is required and expected following the distribution of property tax bills in November. Payment is required according to the same terms and conditions as property taxes. As both property taxes and non-ad valorem assessments must be paid at the same time, and since both fees have potential lien implications for nonpayment, most escrow accounts established with financial institution (bank, credit union, or mortgage company) include provisions to pay for the total charges noted on a property tax bill. Your financial institution can confirm payment expectations and requirements.

Why is the Notice mailed?

The Notice of Proposed Non-Ad Valorem Assessment is provided by the Seminole County MSBU Program in accordance with Florida Statutes. The mailing provides notification of the assessments proposed for inclusion on the Property Tax bill. In addition to providing notice of proposed assessment, the Notice provides important details regarding the public hearing to be held by the Seminole County Board of County Commissioners in consideration of approving and/or certifying the assessment roll.

What is an MSBU?

An MSBU is a non-ad valorem assessment district established in the unincorporated area of Seminole County to provide funding for an essential municipal service provided in a specific geographic area within the county taxing district. The assessment boundary of an MSBU consists of a group of properties that share in the benefit and cost of that municipal service. The assessment boundary of an MSBU may include a single subdivision, a group of subdivisions or a designated group of properties.

What is a non-ad valorem assessment?

A non-ad valorem assessment is a charge levied to cover the cost of providing a specific municipal service that benefits certain properties. These assessments may be for street lighting, solid waste management (collection and disposal of household garbage), community specific services such as aquatic weed control, installation of water/sewer utility lines, road paving, and other similar municipal services. Non-Ad Valorem assessments differ from property taxes (ad valorem) because they are levied on the basis of benefit rather than property value and because they are assigned to specific properties rather than all properties in a general taxing district.

Who receives the Notice of Proposed Non-Ad Valorem Assessment?

The Notice of Proposed Non-Ad Valorem Assessment is mailed to the owners of property included in the assessed boundary of each established MSBU. The Notice may also be mailed to property owners when the creation of an MSBU is proposed, when assessments are levied for the first time, when the rate of assessment proposed for an established MSBU exceeds the amount authorized in the governing ordinance, when a change in the use of the assessment funding is proposed, or when an MSBU boundary change is proposed.

Non-Ad Valorem Assessment Notice [PDF]

Vista en Español: Aviso Sobre Impuestos Propuestos/Adoptados