If you live in a Florida CDD community, you see a line item on your county property-tax bill that is not a property tax. It is a non-ad-valorem assessment levied by your CDD under Chapter 190 and collected through the county tax collector under Chapter 197, sections 197.3631 through 197.3635.
Two components, one line item
Most CDD assessments have two pieces:
Operations & Maintenance (O&M)
The O&M assessment pays for the district's ongoing operating costs: maintaining roads, stormwater systems, landscaping in common areas, amenity upkeep, insurance, management fees, and administrative expenses. The O&M budget is adopted annually by the board of supervisors (190.008).
The O&M assessment can change year to year based on the adopted budget.
Debt Service
The debt-service assessment pays down the bonds the district issued to build the community's infrastructure. When a CDD is established, it typically issues bonds to finance roads, utilities, stormwater, and amenities. The debt-service assessment is the mechanism for repaying those bonds over their term (typically 20 to 30 years).
The debt-service assessment is based on a fixed schedule tied to the bond amortization. It does not change year to year the way O&M can.
How collection works (Chapter 197)
CDD assessments are collected on the county tax bill using the uniform method of collection under 197.3632. This means:
- The assessment appears as a non-ad-valorem line item on your November tax bill
- It is collected by the county tax collector alongside your property taxes
- Non-payment follows the tax-certificate process under Chapter 197, not the HOA lien process under Chapter 720
- Early-payment discounts that apply to property taxes also apply to non-ad-valorem assessments collected on the same bill
This is a fundamentally different collection mechanism than HOA dues, which are billed directly by the association and enforced through the lien provisions of Chapter 720.
Where to find your assessment amounts
Your district's assessment schedule is typically included in the annual budget adopted by the board. It shows the assessment per unit by lot size or product type. CDDStream can surface these amounts directly from the budget documents on file for your district.
What CDDStream can do
CDDStream can answer questions like:
- "What is my O&M assessment for a 40-foot lot?"
- "What is the debt-service assessment?"
- "When was the last bond refinancing?"
- "What does the O&M budget include?"
by citing the specific passage from your district's budget, assessment schedule, or bond documents.
CDDStream is software; it is not a law firm and does not create an attorney-client relationship. For questions about your specific tax bill or assessment, contact your district manager or counsel.