Florida Non-Ad Valorem Assessments by County: a 2025 data study
Florida property owners were billed $6.47 billion in non-ad valorem assessments on the 2025 tax rolls — the solid-waste, fire, stormwater, community development district and other charges that sit on the tax bill but never show up in a millage rate. Spread across the state's 10,853,474 parcels, that is about $597 per parcel, and the county average runs from nothing in 6 counties to $1,489 in Sumter County.
An ad valorem tax is figured from a home's taxable value and the millage rate. A non-ad valorem assessment is not: it is a charge for a service or improvement that benefits the property, set per home, per acre, per unit or by a formula, and collected on the same November tax bill under Fla. Stat. §197.3632. Two homes with the same value in the same county can owe very different amounts, because one sits inside a community development district or a city that bills its own garbage pickup and the other does not. That is why a buyer can't figure a tax bill from the millage alone.
What the numbers show
- Three services make up most of it. Solid waste ($1.86 billion), community development or redevelopment ($1.67 billion) and fire control ($1.41 billion) together account for $4.94 billion of the $6.47 billion.
- Special districts levy more than cities. County governments levied $2.57 billion, independent special districts $2.40 billion and cities $1.51 billion. Most of the district total is community development districts, which pay for the roads, water lines and amenities of new subdivisions and bill only the homes inside them.
- Sumter County leads per parcel. It averages $1,489 a parcel, nearly all of it community development or redevelopment, against a statewide average of $597 and a median county of $286.
- 6 counties reported none. Calhoun, Gadsden, Hamilton, Holmes, Jackson and Liberty reported no non-ad valorem assessments on their 2025 rolls; services there are paid through the millage or billed outside the tax bill.
| Function | Levied statewide | Average per parcel |
|---|---|---|
| Solid waste | $1,864,429,609 | $172 |
| Community development or redevelopment | $1,667,332,582 | $154 |
| Fire control | $1,405,072,860 | $129 |
| Drainage and water control | $729,858,751 | $67 |
| Other | $474,599,263 | $44 |
| Water and sewer | $146,656,131 | $14 |
| Emergency medical services | $99,770,958 | $9 |
| Lighting | $70,386,040 | $6 |
| Road improvements | $15,885,209 | $1 |
| Mosquito control | $737,391 | under $1 |
Where the averages are highest and lowest
The per-parcel average divides each county's total by every parcel on its roll — homes, vacant lots, farms and businesses alike — so it is a measure of how heavily a county leans on assessments, not the charge on any one home. A home inside a district can pay several times the average; a home outside one may pay only the county's base fees.
| County | Total levied | Parcels (2026) | Average per parcel | Largest function |
|---|---|---|---|---|
| Sumter | $155,099,639 | 104,146 | $1,489 | Community development or redevelopment |
| Broward | $774,936,571 | 766,819 | $1,011 | Fire control |
| Osceola | $213,440,710 | 212,171 | $1,006 | Community development or redevelopment |
| Miami-Dade | $592,488,687 | 591,103 | $1,002 | Solid waste |
| Sarasota | $285,778,486 | 307,173 | $930 | Fire control |
| Manatee | $216,921,595 | 233,929 | $927 | Community development or redevelopment |
| Hillsborough | $464,192,319 | 536,349 | $865 | Solid waste |
| St. Johns | $165,406,931 | 208,280 | $794 | Community development or redevelopment |
| Palm Beach | $534,915,441 | 687,099 | $779 | Solid waste |
| St. Lucie | $147,750,428 | 190,201 | $777 | Solid waste |
| County | Total levied | Parcels (2026) | Average per parcel | Largest function |
|---|---|---|---|---|
| Gulf | $2,472 | 19,102 | under $1 | Other |
| Washington | $665,367 | 43,762 | $15 | Community development or redevelopment |
| Okaloosa | $3,162,388 | 112,382 | $28 | Other |
| Franklin | $557,750 | 18,506 | $30 | Fire control |
| Walton | $6,234,631 | 95,375 | $65 | Community development or redevelopment |
| Glades | $741,921 | 11,336 | $65 | Drainage and water control |
| Union | $646,835 | 7,324 | $88 | Solid waste |
| Lafayette | $659,217 | 7,402 | $89 | Emergency medical services |
| Taylor | $1,745,857 | 18,756 | $93 | Solid waste |
| Pinellas | $40,803,993 | 433,519 | $94 | Drainage and water control |
Every county
| County | Total levied | Parcels (2026) | Average per parcel | Largest function |
|---|---|---|---|---|
| Alachua | $59,007,989 | 118,535 | $498 | Fire control |
| Baker | $1,397,917 | 13,028 | $107 | Fire control |
| Bay | $28,114,794 | 133,971 | $210 | Fire control |
| Bradford | $2,908,683 | 15,591 | $187 | Fire control |
| Brevard | $168,899,369 | 349,262 | $484 | Solid waste |
| Broward | $774,936,571 | 766,819 | $1,011 | Fire control |
| Calhoun | $0 | 11,616 | $0 | None reported |
| Charlotte | $177,816,515 | 231,568 | $768 | Fire control |
| Citrus | $24,720,196 | 147,181 | $168 | Fire control |
| Clay | $75,237,497 | 104,927 | $717 | Community development or redevelopment |
| Collier | $120,095,764 | 368,325 | $326 | Community development or redevelopment |
| Columbia | $17,038,602 | 37,405 | $456 | Fire control |
| DeSoto | $8,709,430 | 20,427 | $426 | Solid waste |
| Dixie | $3,265,653 | 16,322 | $200 | Solid waste |
| Duval | $164,633,214 | 403,813 | $408 | Solid waste |
| Escambia | $43,512,672 | 161,419 | $270 | Fire control |
| Flagler | $27,346,769 | 87,997 | $311 | Community development or redevelopment |
| Franklin | $557,750 | 18,506 | $30 | Fire control |
| Gadsden | $0 | 27,290 | $0 | None reported |
| Gilchrist | $2,651,576 | 14,626 | $181 | Fire control |
| Glades | $741,921 | 11,336 | $65 | Drainage and water control |
| Gulf | $2,472 | 19,102 | under $1 | Other |
| Hamilton | $0 | 13,957 | $0 | None reported |
| Hardee | $4,196,551 | 14,761 | $284 | Fire control |
| Hendry | $20,857,165 | 35,655 | $585 | Drainage and water control |
| Hernando | $72,094,784 | 120,187 | $600 | Fire control |
| Highlands | $34,195,369 | 112,722 | $303 | Fire control |
| Hillsborough | $464,192,319 | 536,349 | $865 | Solid waste |
| Holmes | $0 | 14,897 | $0 | None reported |
| Indian River | $49,052,598 | 95,226 | $515 | Solid waste |
| Jackson | $0 | 42,997 | $0 | None reported |
| Jefferson | $2,993,203 | 11,927 | $251 | Solid waste |
| Lafayette | $659,217 | 7,402 | $89 | Emergency medical services |
| Lake | $141,823,640 | 216,436 | $655 | Fire control |
| Lee | $426,617,795 | 559,682 | $762 | Solid waste |
| Leon | $24,136,003 | 111,037 | $217 | Fire control |
| Levy | $13,786,967 | 48,171 | $286 | Fire control |
| Liberty | $0 | 6,347 | $0 | None reported |
| Madison | $3,022,067 | 16,401 | $184 | Solid waste |
| Manatee | $216,921,595 | 233,929 | $927 | Community development or redevelopment |
| Marion | $139,167,017 | 286,275 | $486 | Emergency medical services |
| Martin | $34,787,332 | 97,565 | $357 | Solid waste |
| Miami-Dade | $592,488,687 | 591,103 | $1,002 | Solid waste |
| Monroe | $46,000,920 | 88,557 | $519 | Solid waste |
| Nassau | $12,809,175 | 59,545 | $215 | Community development or redevelopment |
| Okaloosa | $3,162,388 | 112,382 | $28 | Other |
| Okeechobee | $15,295,823 | 31,304 | $489 | Solid waste |
| Orange | $244,851,142 | 492,806 | $497 | Solid waste |
| Osceola | $213,440,710 | 212,171 | $1,006 | Community development or redevelopment |
| Palm Beach | $534,915,441 | 687,099 | $779 | Solid waste |
| Pasco | $241,470,484 | 317,865 | $760 | Community development or redevelopment |
| Pinellas | $40,803,993 | 433,519 | $94 | Drainage and water control |
| Polk | $260,817,245 | 434,004 | $601 | Fire control |
| Putnam | $13,575,168 | 97,316 | $139 | Solid waste |
| Santa Rosa | $27,157,254 | 112,747 | $241 | Fire control |
| Sarasota | $285,778,486 | 307,173 | $930 | Fire control |
| Seminole | $29,758,778 | 179,442 | $166 | Solid waste |
| St. Johns | $165,406,931 | 208,280 | $794 | Community development or redevelopment |
| St. Lucie | $147,750,428 | 190,201 | $777 | Solid waste |
| Sumter | $155,099,639 | 104,146 | $1,489 | Community development or redevelopment |
| Suwannee | $9,169,982 | 32,138 | $285 | Solid waste |
| Taylor | $1,745,857 | 18,756 | $93 | Solid waste |
| Union | $646,835 | 7,324 | $88 | Solid waste |
| Volusia | $67,643,357 | 308,858 | $219 | Drainage and water control |
| Wakulla | $7,941,097 | 26,612 | $298 | Fire control |
| Walton | $6,234,631 | 95,375 | $65 | Community development or redevelopment |
| Washington | $665,367 | 43,762 | $15 | Community development or redevelopment |
Each county's page shows its millage and, where the county publishes them, its per-home fee tables; the tax lookup adds a parcel's own fees where they can be figured from the county's records.
What this means for a buyer
Ask for the seller's last tax bill and read the non-ad valorem section line by line. A community development district assessment can run for decades and keeps coming with the home, and some districts offer a one-time payoff of the debt part. Fire and solid-waste charges usually stay with the home too. The buyer estimator and the closing cost estimate project the ad valorem part after the sale resets the assessed value; these assessments come on top, and they don't reset at sale.
Methodology and sources
Data: the Florida Department of Revenue's 2025 Non-Ad Valorem Assessments by Function reports for fiscal year 2025-26, which total every assessment certified for collection on each county's tax roll in three parts — levied by the county, by cities, and by independent special districts. The function totals here add the three reports together; the levying-authority totals are each report's own sum. The report's own rows are rounded, so a few counties differ from the printed totals by a dollar or two. Parcel counts are every parcel on the 2026 statewide parcel layer for the county, all property types, one year newer than the assessments, so the per-parcel average is a close guide rather than an exact division. Charges billed outside the tax roll — a city utility bill, a homeowners association, a district that collects on its own — are not in these reports. Figures are planning information from official data, never a bill and never tax advice; a parcel's TRIM notice and tax bill control.
Download the data and cite this study
All 67 counties, with every function and levying authority, are free to download as a spreadsheet-ready file: florida-non-ad-valorem-assessments-by-county-2025.csv. The data is published under the Creative Commons Attribution 4.0 license: reporters, researchers, and writers may reuse and adapt it freely, as long as they credit and link this page:
ParcelMath, "Florida Non-Ad Valorem Assessments by County: a 2025 Data Study," https://parcelmath.com/research/florida-non-ad-valorem-assessments-by-county-2025/
Related research: Florida property tax by county · Florida closing costs by county · who picks up the trash, by county · millage rates by taxing authority · fire and trash fees by county · your TRIM notice, explained.
Data verified as of October 2026.