Non-Ad Valorem taxes

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