Non-Ad Valorem Assessments / Levying Authorities
The real estate tax bill is a combined notice of ad valorem taxes and non-ad valorem assessments. (Tangible taxes are not subject to non-ad valorem assessments.)
Non-ad valorem assessments are based on factors other than the property value such as square footage or number of units.
Examples of non-ad valorem assessments are stormwater utility, fire and rescue, and solid waste collections.
Levying authorities are responsible for setting the non-ad valorem assessments.
The assessment periods vary and may not be based on the calendar year.
Some non-ad valorem assessments are paid in advance.
The following are the phone numbers for the levying authorities.
Non-Ad Valorem Assessment Phone #
Citrus County Board of County Commissioners All Lighting Districts 527-5458
Homosassa Special Water District 628-3740