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The taxing authority for Special Districts are Florida Statutes 190 and 197. The District’s fiscal year runs from October 1 through September 30.

Q. How are District assessments determined?

A. Each property owner will pay an annual assessment, levied on their property tax bill as non-ad valorem assessments, and are based on two component costs. One is the capital amount required to amortize the long-term tax-exempt debt assessed against each lot, parcel or acre for the public facilities acquired or constructed by or on behalf of the District. The annual assessment amounts vary in relation to the land class of the property, and to the infrastructure benefit allocated to the property. Currently, Heritage Palms has no capital assessment.

The other is an annual assessment for operations and maintenance (O & M) of community properties. The amount is the same for all properties regardless of type or location within the Community. Each year, the CDD Board of Supervisors advertises for and holds a public hearing to set its budget and the level of assessments. The annual O & M assessment is listed in the table below.

Q. How long do residents of Heritage Palms CDD have to pay CDD assessments?

A. Since Heritage Palms does not have a Bond assessment at this time, residents are only subject to the Operations and Maintenance (O & M) assessment. The O & M assessments pay for the ongoing expenses of the District, and will continue as long as the community exists.

Q. Can I pay off the assessment?

A. Since Heritage Palms does not have any debt, there is nothing to be paid off. The O & M assessment will be levied on the property’s taxes for as long as the community exists.

Q. How is the assessment collected?

A. Assessments are collected uniformly by the Lee County Tax Collector as a “non-ad valorem” assessment on your Lee County tax bill and are paid directly by the owner or via a mortgage holder escrow, beginning November 1st of each year.

Assessment Rates FY 2024

Number of UnitsFY2023 Per UnitFY2024 Per Unit% Change