Tax Collector Non-Ad Valorem Reports

Informational E-mails
To Tax Collectors, Property Appraisers, and Other Interested Parties

Senate Bill 1588 (Chapter 2008-173, L.O.F., section 11), passed by the 2008 Legislature, requires Tax Collectors to annually submit two reports on non-ad valorem assessments collected on the property tax bill (Notice of Taxes) to the Department of Revenue.  The first of these is a summary report separately listing and describing each non-ad valorem assessment included on the property tax notice (bill).  This was first due in 2008 and will be due by December 15 each following year. 
Beginning in 2009, along with the summary report a copy of each non-ad valorem assessment roll showing non-ad valorem assessments for each parcel will also be required.  Both these reports must be in the format and contain the data elements prescribed by the Department.   

In January, the Department posted draft formats for both the summary non-ad valorem assessment report and the parcel level non-ad valorem assessment roll file. Numerous comments and suggestions were received and the report formats revised accordingly. Additional comments were received in May. The finalized formats are at the links below.

Non-Ad Valorem Assessment Roll File:

Form DR-503NA:

Tax Collectors reported that a total of just over $2.3 billion in non-ad valorem assessments were included on property tax bills in 2008.  Of this amount, $1.1 billion or 44.6% was levied by county governments, $0.5 billion or 22.0% was levied by municipal governments, and $0.8 billion or 33.4% was levied by independent special districts.  The Tax Collectors' reports also provided detail on these levies by 10 different function types.  The table below summarizes levies for each government type by the indicted primary intended use of the revenue:

• Non-Ad Valorem Assessments by Function Type by Type of Government

The following tables provide county by county levy information, again by the primary intended use, for total non-ad valorem assessments and for each type of local government:

• Non-Ad Valorem Assessments by Function Type: Counties, Municipalities and Independent Special Districts
• Non-Ad Valorem Assessments by Function Type: Counties
• Non-Ad Valorem Assessments by Function Type: Municipalities
• Non-Ad Valorem Assessments by Function Type: Independent Special Districts

In 2008, counties, municipalities and independent special districts levied $17.2 billion in ad valorem property taxes.  For these government types together, the $2.3 billion in non-ad valorem assessments equaled 13.5% of their ad valorem assessments.  For county governments, non-ad valorem assessments were 9.6% of ad valorem assessments, for municipal governments, 13.0% and for independent special districts, 30.9%. 

The relationship between ad valorem and non-ad valorem levies varied considerably by county.  For the three types of governments combined, the highest percentage of non-ad valorem to ad valorem assessments was in Sumter County at 87.5%.  For county governments, the highest percentage was in Putnam County at 95.2%.  For municipalities, the highest percentage was in St. Lucie County at 92.4%.  And for independent special districts, the highest percentage was again in Sumter County at 871.9%.  The table at the link below provides detailed information at the county level:

• Non-Ad Valorem Assessments as Percentage of Ad Valorem Taxes Levied: Counties, Municipalities and Independent Special Districts

Emergency Rule 12DER08-30: Tax Collector Non-Ad Valorem Assessment Roll Report
This emergency rule implements the tax collector non-ad valorem assessment roll reports