Special Districts

What is a Special District?
A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose. They have limited and specific powers.

How is a Special District Created?
A special district can be created by general law, special act, local ordinance, or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties. Once the district is created, a copy of the ordinance should be forwarded to the Tax Collector’s Office, and will serve as notification that a new district has been created.

How does a Special District generate revenue?
Common revenue sources for special districts include: Ad Valorem Assessments, Non-Ad Valorem assessments, User Fees, Tax Increment Financing, Federal Government, Grants, Municipalities & Counties, and Tolls.

What is a Non-Ad Valorem Assessment?
An assessment, which is not based upon value and can become a lien against a homestead as permitted in s. 4, Art. X of the State Constitution.

How does a Non-Ad Valorem Assessment get collected by the Tax Collector?
The special district elects to use the Uniform Method of Levy, Collection and Enforcement of Non-Ad Valorem assessments.

What is the Uniform Method of Levy, Collection and Enforcement?
The statutory process as provided in Florida Statutes 197.3632 for the levy, collection, and enforcement of Non-Ad Valorem assessments.The Tax Collector is responsible for collection and distribution of taxes; however, prior to collecting the tax, we must make sure that all statutory requirements are satisfied, so that the assessment may appear on the tax roll.This booklet was created to provide assistance to district