Non-Ad Valorem Assessment

Sarah Albritton, Budget Analyst II / NAV


600 S. Commerce Ave. Sebring, Fl 33870
(863) 402-6843

The Non-Ad Valorem office is responsible for preparing a certified Non-Ad Valorem Assessment Roll for special assessment districts under supervision of the Board of County Commissioners.  The roll must be prepared and adopted according to Florida Statutes and Florida Administrative Code. This roll is then merged with the roll from the Property Appraiser to generate the annual tax bills.  The annual revenue that is generated from these assessment districts is in excess of $6,000,000.00.

As properties are combined and split on the Property Appraiser’s roll they must also be synchronized with the Non Ad Valorem roll.  As new homes are built and others demolished the improvement codes on the Non-Ad Valorem assessment roll must also be changed.  The Budget for all districts must be prepared and approved by the Office of Management & Budget as well as the Board of County Commissioners.  The revenue from each special assessment district remains within their fund and is not absorbed into the general fund.