Volusia County Property Appraiser’s Office Morgan B...

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Volusia County Property Appraiser’s Office Morgan B. Gilreath, Jr., Property Appraiser

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Table of Contents

CONTENTS

Summary of Millage Rates by Taxing Authorities ........................................................................................... 5

Composite Millage Grouping from Taxing Authorities ................................................................................... 6

Consolidated Individual Millage Rates ........................................................................................................... 7

Sample NOPPT – Homestead Property........................................................................................................... 9

Sample NOPPT – Save our Senior Property .................................................................................................. 11

Sample NOPPT – 10% Cap Property ............................................................................................................. 13

New for 2015 ................................................................................................................................................ 15

Explanation of Columns ................................................................................................................................ 17

Common Problem Areas............................................................................................................................... 19

Public Hearing Information .......................................................................................................................... 21

County Taxing Authorities ............................................................................................................................ 23

Public School Taxing Authorities .................................................................................................................. 27

Municipal Taxing Authorities ........................................................................................................................ 29

Independent Special Districts ....................................................................................................................... 35

Hospital Authorities ...................................................................................................................................... 37

Non Ad Valorem Assessments (NAVAs) ....................................................................................................... 39

Non Ad Valorem – Proposed 2015 Rates ..................................................................................................... 51

Value Adjustment Board .............................................................................................................................. 57

Senior Homestead Exemption ...................................................................................................................... 61

Breakdown of 10K, 25K, 50K and 25 year Residency Senior Exemption ...................................................... 64

2015 Proposed Millage Rates ....................................................................................................................... 65

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SUMMARY OF MILLAGE RATES BY TAXING AUTHORITIES

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COMPOSITE MILLAGE GROUPING FROM TAXING AUTHORITIES

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CONSOLIDATED INDIVIDUAL MILLAGE RATES

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SAMPLE NOPPT – HOMESTEAD PROPERTY

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SAMPLE NOPPT – SAVE OUR SENIOR PROPERTY

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SAMPLE NOPPT – 10% CAP PROPERTY

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NEW FOR 2015

NOPPT notices that have a “$0.00” Total Tax will be excluded from the mailing this year. Any property that has a 0 tax amount will not be sent a NOPPT form through the mail. However, they will continue to be posted to the Property Appraiser’s website.

City of Lake Helen has opted out of the Volusia County Fire District Per Interlocal Agreement for Provision of Fire and Emergency Medical Services from the County of Volusia to the City of Lake Helen dated June 19, 2015, Lake Helen has withdrawn from the Unified Fire District via the adoption of an emergency ordinance prior to June 17, 2015. The emergency ordinance is #2015‐02 signed by the mayor of Lake Helen on June 11, 2015. The Interlocal Agreement is good through September 30, 2016.

City of DeBary added a new Non Ad Valorem Assessment Fort Florida Rd Area Special Assessment District

City of Deltona added a new Non Ad Valorem Assessment Coachman Drive Streetlighting District

City of Orange City added a new Non Ad Valorem Assessment Orange City Stormwater

Non Ad Valorem Assessments – Expired for 2015 Stone Island Wastewater Silverstone Ct Road Paving Deb Plant Unit 7A (Water Line) Orange City Sparkman Ave Rd Ext

New Community Redevelopment Areas (CRAs) Edgewater CRA (102) – Established by Resolution 2014‐159 New Smyrna Beach CRA (103) – Established by Resolution 2014‐164 Orange City CRA (101) – Established by Resolution 2014‐95

Terminated Community Redevelopment Areas(CRAs) New Smyrna Beach (98) – Base Year 1984, 30 year payments, Terminated in 2014

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EXPLANATION OF COLUMNS

Column 1: “Your property taxes last year”

This column represents the taxes that applied to the property last year. These amounts were based on budgets adopted last year and the property’s previous (2014) taxable value. Also listed is last year’s taxable value and last year’s millage rate, per taxing authority.

The total shown in this column does not include the non ad‐valorem assessments (for ex: Street Lighting Districts, Stormwater Fees, Solid Waste Fees, etc.). Therefore, on property that has non ad‐valorem assessments each year, the amount shown in this column, will appear to be less than what was on the previous years tax notice.

This total also represents the prior year gross tax amount (less all non ad‐valorem assessments as described above). The discounts for early payment that may have been received are not reflected on this notice.

Column 2: “Your taxes this year if no budget change is made” This column shows what the taxes will be this year (2015) if each taxing authority does not increase its property tax levy. These amounts are based on last year’s (2014) budgets and your current (2015) taxable value. The difference between columns 2 and 3 is the tax change proposed by each local taxing authority and is NOT the result of higher assessments. This column is usually referred to as the “Rolled‐Back” Rate. This column also displays this year’s current (2015) taxable value and this year’s Rolled‐Back Millage Rate.

Column 3: “Your taxes this year if proposed budget change is made”

This column represents what the taxes will be this year under the budget actually proposed by each local taxing authority and the current (2015) taxable value of your property. This column also lists the proposed (2015) millage rate. The proposal is NOT final and may be amended at the public hearings listed on the Notice of Proposed Property Tax Notice, and also shown in this Informational Guide. The total shown in this column does not include the non ad‐valorem assessments. The non ad valorem assessments are listed directly below the columns with a grand total for the proposed tax and non ad valorem assessment in the bottom right corner of the NOPPT. The discounts for early payment the property owner may be eligible to receive are not reflected on this notice.

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COMMON PROBLEM AREAS

1. Property taxes LAST year column does not compute properly:

Exemption status has changed since last year, addition or deletion of a personal or agricultural exemption.

A correction to the tax roll may have occurred. The notice uses the most current 2014 value and tax amount, not necessarily that which was printed on the original roll.

2. Property taxes THIS year indicate a dramatic increase or decrease:

Exemption status has changed since last year, addition or deletion of a personal or agricultural exemption.

Parcel may have been split from or combined with another parcel on the tax roll.

Property has been reassessed to correctly reflect the market value.

Individual taxing authorities have increased their millage rates.

Property may have been annexed into a city, which may have a higher millage rate.

Department Area Telephone Number

Property Appraiser

(Values / Exemptions)

DeLandDaytona Beach

New Smyrna Beach Orange City

(386) 736‐5901(386) 254‐4601 (386) 423‐3315 (386) 775‐5257

Finance

(Millage / Special Districts)

West VolusiaDaytona Beach

New Smyrna Beach

(386) 736‐5938(386) 254‐4635 (386) 423‐3325

Solid Waste

(County Garbage Assessment)


New Smyrna Beach Osteen

(386) 943‐7889(386) 257‐6021 (386) 423‐3862 (386) 574‐0598

Stormwater (County Stormwater Assessment)


New Smyrna Beach

(386) 736‐5965(386) 736‐5965 (386) 736‐5965

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PUBLIC HEARING INFORMATION

Auth Code Taxing Authority Date/Day Time Location

0050, 0055, 0057, 0058, 0059, 0310, 0360, 0510, 0520,

0530

County of Volusia

10‐Sep‐2015 Thursday

6:00 pm Thomas C Kelly, Admin Center123 W. Indiana Ave DeLand (386) 736‐5934

0210, 0211

Daytona Beach

9‐Sep‐2015 Wednesday

6:00 pm Daytona Beach City Hall301 S. Ridgewood Ave, Rm 290 Daytona Beach (386) 671‐8064

0570

DB Downtown Development Authority


6:00 pm Daytona Beach City Hall301 S. Ridgewood Ave, Rm 290 Daytona Beach (386) 671‐8064

0240, 0241

Daytona Beach Shores


7:00 pm Council Chambers3050 S. Atlantic Ave Daytona Bch Shores (386) 763‐5329

0190

DeBary


7:00 pm City Hall Council Chambers16 Colomba Rd DeBary (386) 668‐2040

0150, 0155

DeLand


7:00 pm City Hall ‐ Commission Chambers 120 S. Florida Ave DeLand (386) 626‐7077

0130

Deltona


5:30 pm City Hall 2345 Providence Blvd Deltona (386) 878‐8552

0290, 0291

Edgewater

14‐Sep‐2015 Monday

6:00 pm City Hall ‐ Council Chambers104 N. Riverside Dr Edgewater (386) 424‐2400

0250

Flagler Beach


5:01 pm City Hall ‐ Commission Room105 S. 2nd St Flagler Beach (386) 517‐2000

0065

Florida Inland Navigation District

11‐Sep‐2015 Friday

5:30 pm West Palm Beach City Hall401 Clematis St West Palm Beach (561) 627‐3386

0100

Halifax Hospital


5:05 pm France Tower, Conference Room A 303 N. Clyde Morris Blvd Daytona Beach (386) 425‐4568

0200

Holly Hill


7:00 pm City Commission Chambers 1065 Ridgewood Ave Holly Hill (386) 248‐9426

0160

Lake Helen


7:00 pm City Commission Chambers327 S. Lakeview Dr Lake Helen (386) 228‐2393

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Auth Code Taxing Authority Date/Day Time Location

0270, 0271

New Smyrna Beach


6:00 pm City Hall ‐ Commission Chambers 210 Sams Ave New Smyrna Beach (386) 424‐2120

0300

Oak Hill


6:00 pm City Hall Commission Chambers234 South US Hwy 1 Oak Hill (386) 345‐3522

0170

Orange City


6:00 pm City Council Chambers201 N. Holly Ave Orange City (386) 775‐5432

0180, 0181, 0182,

0184

Ormond Beach


7:00 pm City Commission Chambers22 S. Beach St Ormond Beach (386) 676‐3226

0140

Pierson


5:01 pm Town Hall 106 N. Center St Pierson (386) 749‐2661

0260

Ponce Inlet


6:00 pm Town Council Chambers4300 S. Atlantic Ave Ponce Inlet (386) 236‐2150

0230, 0234

Port Orange


6:30 pm City Hall ‐ Council Chambers 1000 City Center Cir Port Orange (386) 506‐5710

0010, 0012, 0017

School Board

8‐Sep‐2015 Tuesday

5:15 pm Volusia County School Board200 N Clara Ave DeLand (386) 734‐7190 Ext. 20323

0220

South Daytona


6:00 pm City Hall 1672 S. Ridgewood Ave South Daytona (386) 322‐3065

0120

Southeast Volusia Hospital


5:05 pm Bert Fish Medical Center Admin Board Room 401 Palmetto St New Smyrna Beach (386) 423‐0001

0060

St Johns River Water Management


5:05 pm St Johns River Water Mgmt District 4049 Reid St Palatka (386) 329‐4500

0070

West Volusia Hospital


5:05 pm Police Dept. Community Room219 W. Howry Ave DeLand (386) 734‐9441

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COUNTY TAXING AUTHORITIES

General County 0050 This taxing authority encompasses the entire County of Volusia. It provides for the general operation of the county and the countywide Bus system. The Volusia County Council sets the millage rate.

Library 0055 This taxing authority encompasses the entire County of Volusia. It provides for the general operation of the county libraries.

Volusia Forever and Volusia Forever Bonds, Series 2005 0057,0059 In November of 2000, voters passed a referendum that allowed for a levy of not more than 0.2 mills for twenty (20) years. The proceeds ($4 million a year) are used exclusively to purchase environmentally sensitive, water resource protection and outdoor recreation lands for public use. For more information, contact Ed Isenhour at (386) 736‐5927, ext. 12007 or see the web page, http://volusiaforever‐echo.com/forever. This taxing authority encompasses the entire County of Volusia.

Volusia Echo 0058 In November of 2000, voters passed a referendum that allowed for a levy of not more than 0.2 mills for twenty (20) years. The ECHO proceeds (currently $3.5 million a year) are to be used solely to finance the acquisition, restoration, construction and improvement of environmental / ecological, cultural, historical / heritage, and outdoor recreation facilities for public use. For more information, contact Nancy Maddox at (386) 736‐5953 or see the web page, http://volusiaforever‐echo.com/echo. This taxing authority encompasses the entire County of Volusia.

Volusia County Municipal Service District 0310 This district was created by County Council in 1973 and encompasses the entire unincorporated area of the County. This district provides the following services:

Sheriff Patrol & Supportive Equipment Arterial Lighting

Inspection and Permit Services Zoning

This is a dependent district; therefore, County Council sets the millage rate. This district covers the following area:

Area Millage Group

County – Westside 100

County – Northeast 200

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County – Southeast 600

County – Silver Sands 660

Silver Sands – Bethune Beach MSD 0360 This district was created in 1979 and encompasses that part of the peninsula from the City of New Smyrna Beach city limits line to the north city limits of the City of Oak Hill between the easterly shoreline of the Indian River and the shore of the Atlantic Ocean. At the present time, this district provides for the street lighting. This is a dependent district; therefore, County Council sets the millage rate. This district covers the following area:

Area Millage Group


Fire District 0510 As of the 2000 tax year, all dependent fire district authorities have been under one taxing authority. This district provides central communications, central purchasing, and reduced administrative costs, improved training and allows for effective budget and capital projects planning. This is a dependent district; therefore, County Council sets the millage rate. This district covers the following areas:

Area Millage Group

County – Westside 100




Lake Helen 013

Oak Hill 603

Pierson 011

Contact: (386) 736‐5940, DeLand; (386) 423‐3852, NSB; (386) 254‐4657, Daytona

Beach. Website: http://www.volusia.org/services/public‐protection/fire‐services/

East Volusia Mosquito Control District 0520 This district was created in 1973 and encompasses the entire eastern half of the County. This district provides control of disease‐bearing and pestiferous mosquitoes and other arthropods of public health importance within the district. This is a dependent district; therefore, County Council sets the millage rate. This district covers the following areas:

Area Millage Group


Per Interlocal Agreement,

Lake Helen withdrew from

the Fire District for 2015.

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Daytona Beach 204 & 214

Daytona Beach Shores 403

Edgewater 604

Flagler Beach 205

Holly Hill 203

New Smyrna Beach 601

Oak Hill 603

Ormond Beach 201

Ponce Inlet 405

Port Orange 402 & 602

South Daytona 401

Contact: (386) 424‐2920 NSB; (386) 239‐6516 Daytona Beach.

Website: http://www.volusia.org/mosquito

Ponce DeLeon Inlet & Port Authority 0530 The original district was created in 1941, comprising and including all territory within County Commission districts 4 & 5. The new district retained the same territory, for purposes of development and improvement of the harbor, shipping facilities and recreational facilities of the port district. This is a dependent district; therefore, County Council sets the millage rate. This district covers the following areas:

Area Millage Group




Daytona Beach 204, 214 & 885


Edgewater 604

Flagler Beach 205

Holly Hill 203


Oak Hill 603

Ormond Beach 201

Ponce Inlet 405

Port Orange 402 & 602

South Daytona 401

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PUBLIC SCHOOL TAXING AUTHORITIES

Volusia County School Board 0010

Auth Code 0010 is the “grouped” authority code number for the following individual taxing authorities:

0011 Local Required Effort 0012 Discretionary 0017 Capital Improvement

According to the School Board, just about all of the school levies go for operating expenses. Except for the capital outlay, and that is for capital improvements. In September, the School Board puts an ad in the paper showing all the special projects that they will be focusing on for the upcoming year.

For taxpayers who have questions concerning the school taxing authority, please contact the Support Service number for the School Board, which is (386) 734‐7190, ext. 20323. Depending on the question, the customer service representative will direct the taxpayers question or concern to the proper department within the School Board.

Website: http://myvolusiaschools.org/school‐board

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MUNICIPAL TAXING AUTHORITIES

Daytona Beach ‐ Millage 204, 214, 885 0210

Daytona Beach was founded in 1870 and officially became a city when it was incorporated in 1876. Most sources agree that it received its name from its founder Matthias D. Day, a business tycoon from Mansfield, Ohio. He purchased 3,200 acres in the fall of 1870 for the sum of $1,200. In 1926, the three separate towns of Daytona, Daytona Beach and Seabreeze merged as Daytona Beach. Voter approved debt payment: Auth Code 0211: Daytona Beach 2004 General Obligation Bond ‐ for the repair, improvement, and replacement of public safety facilities including a new police station.

Auth Code 0570: Daytona Beach Downtown Development Authority (added to mc 214 – only): This district was created for the purpose of generating revenue to fund miscellaneous improvements in downtown Daytona Beach.

Phone: (386) 671‐8060 Website: http://www.codb.us

Daytona Beach Shores ‐ Millage 403 0240

Daytona Beach Shores was first organized in 1960 by local business leaders convinced that a smaller community could provide better services to its residents. The City was incorporated on April 22, 1960 and is located between unincorporated Wilbur‐by‐the‐Sea to the south and Daytona Beach to the north. Voter approved debt payment: Auth Code 0241: Daytona Beach Shores 2006 General Obligation Bond.

Phone: (386) 763‐5329

Website: http://www.dbshores.org

DeBary – Millage 015 0190

The City of DeBary is known for its warm and friendly hometown atmosphere. DeBary has thousands of oak trees, is a Bird Sanctuary, and has an extensive park system. Located on the northern shore of the beautiful St. Johns River, it is the gateway to southwestern Volusia County, with direct access to I‐4 and U.S. Highway 17/92 and serves as a corridor between Orlando, Sanford, and Daytona Beach. DeBary has been incorporated since December 31, 1993.

Phone: (386) 668‐2040, ext. #7

Website: http://www.debary.org

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DeLand – Millage 012 0150

Henry A. DeLand, a wealthy manufacturer from Fairport, New York, founded DeLand in 1876. DeLand has been the county seat of Volusia since 1888. The city, located on the St. Johns River in west Volusia County, maintains its old world charm under a canopy of stately 200 year old oak trees. Voter Approved Debt Payments: Auth Code 0155: DeLand 1999 General Obligation Bond ‐ for the new

DeLand Police Complex and will be on the tax bill until the year 2019.

Phone: (386) 626‐7077

Website: http://www.deland.org

Deltona – Millage 016 0130

Deltona is located in southwest Volusia County near I‐4 and was created as a planned unit development in 1962. The original concept called for 36,000 building sites. The residents of the unincorporated Deltona community voted in September 1995, to incorporate as the new City of Deltona. After a seven‐member commission was elected on December 31, 1995, the incorporation became official.

Phone: (386) 878‐8552 Website: http://www.ci.deltona.fl.us

Edgewater ‐ Millage 604 0290 The City of Edgewater lies just south of New Smyrna Beach along the Indian River, 2 miles west of the Atlantic Ocean. Beginning as the small village of Hawk’s Park in 1871, the Town of Edgewater was incorporated in 1924, and then the City of Edgewater was incorporated in 1951. Voter Approved Debt Payments: Auth Code 0291: Edgewater 2005 General Obligation Bond.

Phone: (386) 424‐2400, ext. 1302 Website: http://www.cityofedgewater.org

Flagler Beach – Millage 205 0250

Flagler Beach’s first development was named Ocean City and was located on the west bank of the inland waterway. In 1913 the first home was built. The United States Post Office declared “Flagler Beach” the official name in 1923. Flagler Beach is unique because it is located in two separate counties. The Ocean Palm Villas Condominium is the only property in Flagler Beach that is being assessed in Volusia County.

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Phone: (386) 517‐2000

Website: http://www.cityofflaglerbeach.com

Holly Hill – Millage 203 0200 Located on the beautiful Halifax River, bounded on the north by Ormond Beach and to the south by Daytona Beach, Holly Hill is a growing, dynamic small city bustling with commercial activity and expanding small industries. Holly Hill was incorporated on July 1, 1901.

Phone: (386) 248‐9427

Website: http://www.hollyhillfl.org

Lake Helen ‐ Millage 013 0160

Known as “The Gem of Florida”, Lake Helen was founded by Henry DeLand and named after his daughter. Incorporated as the Town of Lake Helen on October 24, 1888, it is located off I‐4 in southwest Volusia County.

Phone: (386) 228‐2121 Website: http://www.lakehelen.com

New Smyrna Beach – Millage 601 0270 New Smyrna Beach came into existence in 1768 when Dr. Andrew Turnbull of England brought a colony of Greek & Minorcan colonists to work the huge indigo and sugar plantations he was to develop on the several thousand acres of land granted to him by the British Crown. Voter Approved Debt Payments: Auth Code 0271: NSB 2005 General Obligation Bond.

Phone: (386) 424‐2120 Website: http://www.cityofnsb.com

Oak Hill – Millage 603 0300

The City of Oak Hill is the southernmost city in Southeast Volusia County. The location is rich in early Florida history. It was the site of an Indian village called Surruque el Viejo near el Baradero de Suroc, which was seen on French cartographer Jacque Lemoyne’s map of 1564.

Phone: (386) 345‐3522 Website: http://www.oakhillfl.com

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Orange City – Millage 014 0170 The town of Orange City was organized in August 1882 and then recognized in May 1889 with a State Charter. Orange City is located in southwest Volusia County on State Road 17‐92 and is the commercial center of the "Four Towns" area.

Phone: (386) 775‐5432 Website: http://www.ourorangecity.com

Ormond Beach – Millage 201 0180 The late John D. Rockefeller selected Ormond Beach as his winter home as did the Astor’s, Vanderbilt’s and Flagler’s. Today, Ormond Beach is known as a community that offers an exceptional quality of life rich in tradition and cultural activity. Ormond Beach was incorporated in 1951.

Voter Approved Debt Payments: Auth Code 0181: OB 2002 General Obligation Bond; Auth Code 0182: OB

2003 General Obligation Bond; Auth Code 0184: OB 2010 General Obligation Bond.

Phone: (386) 676‐3226 Website: http://www.ormondbeach.org

Pierson – Millage 011 0140 The rural community of Pierson was first founded in the 1800's and known then as Piersonville. Many of the residents trace their lineage directly to the town's founders. Pierson is located on U.S. 17 in northwest Volusia County and is the northern most incorporated town in the County.

Phone: (386) 749‐2661 Website: http://www.townofpierson.org

Ponce Inlet ‐ Millage 405 0260

The Town of Ponce Inlet is located on the southern tip of the peninsula, south of Daytona Beach and Daytona Beach Shores. The Town of Ponce Inlet incorporated on August 20, 1963. The first Town Council was sworn in at the lighthouse office.

Phone: (386) 236‐2150 Website: http://www.ponce‐inlet.org

Port Orange – Millage 402, 602 0230 On April 26, 1867, the community of Port Orange was established on the banks of the Halifax River. In 1913 Port Orange was incorporated as a town, then in 1926 as a city.

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Voter Approved Debt Payments: Auth Code 0234: Port Orange 2006 General Obligation Bond.

Phone: (386) 506‐5700 Website: http://www.port‐orange.org

South Daytona – Millage 401 0220 South Daytona, a progressive city on the Halifax River, was once a town called Blake, with some 40 resident families and as many more non‐resident property holders. By 1926, the towns of Daytona, Daytona Beach and Seabreeze were consolidated to make the City of Daytona Beach, as we know it now. Daytona Beach then proceeded to annex all the adjacent territory including the Town of Blake. Because of new taxes and appraisals levied, residents of Blake were forced to hire an attorney and eventually, about 1938, succeeded in breaking away from Daytona Beach to become the incorporated Town of South Daytona. The Town continued to grow and was incorporated as the City of South Daytona in 1951.

Phone: (386) 322‐3065 Website: http://www.southdaytona.org

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INDEPENDENT SPECIAL DISTRICTS

Florida Inland Navigation District 0065 This district was established in 1927. The purpose of this district was to construct and later maintain the Intra Coastal Waterway by the U.S. Army Corps of Engineers. This district also participates in beach renourishment projects if they are a benefit to public navigation in the district.

Phone: (561) 627‐3386 Website: http://www.aicw.org

St. Johns River Water Management District 0060 Florida Statute 373.503 created this district in March of 1976. A millage for this district is to be levied in all counties through which the St. Johns River flows. The purpose of this district is to preserve and conserve water. This will entail various projects including the purchase of land adjoining the river.

Phone: (386) 329‐4422 Website: http://www.floridaswater.com

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HOSPITAL AUTHORITIES

Halifax Hospital 0100 Created to provide funds for costs of medical and hospital care to taxing district residents. This district covers the following areas:

Area Millage Group Area Millage Group

County – Northeast 200 Ormond Beach 201

Daytona Beach 204 & 214 Ponce Inlet 405

Daytona Beach Shores 403 Port Orange 402

Flagler Beach 205 South Daytona 401

Holly Hill 203

Phone: (386) 425‐4568 Website: http://www.halifaxhealth.org

Southeast Volusia Hospital District 0120 Created to provide indigent patient care for those unable to pay for services. Also helps to provide for the purchase of equipment and building renovations. This district covers the following areas:


County – Southeast 600 New Smyrna Beach 601

County – Silver Sands 660 Oak Hill 603

Edgewater 604 Port Orange 602

Phone: (386) 423‐0001

Website: http://www.sevhd.com

West Volusia Hospital Authority 0070 Created to provide indigent patient care for those unable to pay for services. This district covers the following areas:


County – Westside 100 Deltona 016

Daytona Beach 885 Lake Helen 013

DeBary 015 Orange City 014

DeLand 012 Pierson 011

Phone: (386) 734‐9441

Website: http://westvolusiahospitalauthority.org

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NON AD VALOREM ASSESSMENTS (NAVAS)

City of Daytona Beach Name: International Speedway Blvd District Auth#: 8842 1st Tax Roll: 1997 Purpose: Created for the provision of maintenance of right‐of‐way landscaping

adjacent to West International Speedway Blvd (U.S. 92) west of Clyde Morris Blvd within the incorporated area of the City.

Contact: Jim Sloane, City of Daytona Beach at (386) 671‐8606 Rates for the last 5 years…

2010 1.72 Per FF

2011 1.78 Per FF

2012 1.81 Per FF

2013 1.84 Per FF

2014 1.88 Per FF

2015 PROPOSED RATE = $1.88 per FF

City of DeBary

Name: DeBary Solid Waste Auth#: 0151 1st Tax Roll: 1994 Purpose: Garbage collection Contact: Liz Bauer, City of DeBary at (386) 668‐2040 Rates for the last 5 years…

2010 162.00

2011 162.00

2012 174.00

2013 177.00

2014 179.00

2015 PROPOSED RATE = $179.00 Name: Orlandia Heights Auth#: 0152 1st Tax Roll: 1999 Purpose: Roadway repairs and improvements Contact: Liz Bauer, City of DeBary at (386) 668‐2040 Rates for the last 5 years…

2010 250.00

2011 250.00

2012 250.00

2013 250.00

2014 250.00

2015 PROPOSED RATE = $250.00

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Name: DeBary Stormwater Auth#: 0153 1st Tax Roll: 2005 Purpose: Drainage and Stormwater ERU: 2,560 sf impervious surface Contact: Liz Bauer, City of DeBary at (386) 668‐2040 Rates for the last 5 years…

2010 $84public/$42private





2015 PROPOSED RATE = $192.00 (public) / $96.00 (private) *Property owner’s w/Senior Exemption are exempt from stormwater assessment

Name: Ft. Florida Rd Area Special Assessment District Auth#: 3390 1st Tax Roll: 2015 Purpose: To permit, design, construct, and install a water main extension for

potable water services and fire flow protection. Contact: Liz Bauer, City of DeBary at (386) 668‐2040 DeBary Streetlighting Districts: 1930 Lake Marie 2460 Reserve at Deb Uts 1 & 2

1950 Leisure World 2480 Parkview & Parkview 2

2011 DeBary West 2580 River Bluff

2050 DeBary East 2750 Park View Heights

2060 Summer Haven 2760 Reserve at Deb Uts 3 & 4

2080 Woodbound Lakes 2780 Saxon Wood

2120 Pinnacle Plaza 2790 DeBary Plantation Ut 17 SLD

2140 DeBary Plantation 2900 Spring Glen Unit 1 & 2

2150 Eagles Nest 2940 Woodlands at Glen Abbey

2170 DeBary Plantation West 2950 Spring View Uts 2 – 7

2200 Glen Abbey Lane 3030 Buena Vista

2260 DeBary Woods 3040 Glen Abbey Club

2400 Heritage Woods 3080 Springview Ind Pk, Ph 1&2

2450 Surrey Run 3330 Riviera Bella

Contact: Liz Bauer, City of DeBary at (386) 668‐2040

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City of DeLand

Name: Glenwood Springs Auth#: 3360 1st Tax Roll: 2011 Purpose: Streetlighting Contact: City of DeLand Finance Department, (386) 626‐7069 Rates for the last 4 years…

2011 142.20

2012 63.08

2013 62.42

2014 61.16

2015 PROPOSED RATE = $61.96 Name: Blue Lake Woods Auth#: 3370 1st Tax Roll: 2012 Purpose: Streetlighting Contact: City of DeLand Finance Department, (386) 626‐7069 Rates for the last 3 years…

2012 192.21

2013 98.36

2014 96.44


City of Deltona Name: Deltona Garbage Auth#: 0161 1st Tax Roll: 1996 Purpose: Garbage collection Contact: Robert Clinger, City of Deltona (386) 878‐8100 Rates for the last 5 years…

2010 132.00

2011 132.00

2012 173.96

2013 173.96

2014 173.96

2015 PROPOSED RATE = $173.96 Name: Deltona Improved Stormwater – RES Auth#: 0162 1st Tax Roll: 1996 Purpose: Drainage and Stormwater for Residential properties Contact: Robert Clinger, City of Deltona, (386) 878‐8100 ERU: 3,484 sf of impervious surface Rates for the last 5 years…

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2010 76.11 per 1 ERU

2011 76.11 per 1 ERU

2012 76.11 per 1 ERU

2013 76.11 per 1 ERU

2014 76.11 per 1 ERU

2015 PROPOSED RATE = $108.00 per 1 ERU Name: Deltona Vacant Stormwater – RES Auth#: 0163 1st Tax Roll: 1996 Purpose: Drainage and Stormwater for Vacant properties Contact: Robert Clinger, City of Deltona, (386) 878‐8100 ERU: 3,484 sf of impervious surface Rates for the last 5 years (0163)…

2010 76.11 per .63 ERU

2011 76.11 per .63 ERU

2012 76.11 per .63 ERU

2013 76.11 per .63 ERU

2014 76.11 per .63 ERU

2015 PROPOSED RATE = $108.00 per .63 ERU Name: Deltona Improved Stormwater – other Auth#: 0164 1st Tax Roll: 2009 Purpose: Drainage and Stormwater for commercial improved properties Contact: Robert Clinger, City of Deltona, (386) 878‐8100 ERU: 3,484 sf of impervious surface Rates for the last 5 years…

2010 76.11 per 1 ERU

2011 76.11 per 1 ERU

2012 76.11 per 1 ERU

2013 76.11 per 1 ERU

2014 76.11 per 1 ERU

2015 PROPOSED RATE = $108.00 per 1 ERU Name: Deltona Vacant Stormwater – other Auth#: 0165 1st Tax Roll: 2009 Purpose: Drainage and Stormwater for commercial vacant properties Contact: Robert Clinger, City of Deltona, (386) 878‐8100 ERU: 3,484 sf of impervious surface Rates for the last 5 years (0163)…

2010 76.11 per .63 ERU

2011 76.11 per .63 ERU

2012 76.11 per .63 ERU

2013 76.11 per .63 ERU

2014 76.11 per .63 ERU

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2015 PROPOSED RATE = $108.00 per .63 ERU Deltona Streetlighting Districts 2100 Ken Sub 2980 Baylor Drive

2130 Crystal 2990 Saxon Ridge

2180 Timber Ridge 3000 Anchor Drive

2210 Deltona Woods 3010 Shafton Avenue

2240 Timbercrest 3020 Prescott Boulevard

2310 Sterling Park 3070 Embassy Drive

2340 Rayston Street 3110 Arbor Ridge Phase 2

2350 Tradewinds Drive 3120 Saxon Ridge, Phase 2‐A

2370 Azora Drive 3170 Rosetta

2420 Trumball Street 3180 Saxon Ridge Phase 2B

2430 Johnson Court 3190 Saxon Ridge Phase 3

2440 Goodrich Drive 3200 Arbor Ridge Unit 3

2490 Acadian Street 3220 Ludlum Drive

2500 Giovanni Street 3240 Lynn River Drive

2520 Whipple Drive 3250 Arbor Ridge Unit 4

2650 Brickell Drive 3260 Echo Ct

2670 Diamond Street 3270 Brewster Dr

2850 Antoinette Street 3310 Croton Ave

2860 Waco Drive 3320 Maldive Court

2880 Arbor Ridge 3350 Sullivan Street

2890 Beal St 3380 Coachman Drive (new for 2015)

City of Holly Hill Name: Holly Hill Stormwater Auth#: 0203 1st Tax Roll: 2011 Purpose: Drainage and Stormwater Contact: Utilities Billing Dept, City of Holly Hill, (386) 248‐9433 ERU: 2,050 sf of impervious surface Rates for the last 4 years…

2011 72.00

2012 72.00

2013 72.00

2014 72.00


Indigo Community Development District (CDD) On December 14, 1994, the Florida Land and Water Adjudicatory Commission filed a proposed final rule with the Office of the Secretary of State proposing the establishment

44

of the Indigo Community Development District. This was created for the development of the infrastructure (new roads, sidewalks…) for the Indigo Community (aka LPGA community). This rule became final on January 3, 1995 and put on the 1996 tax roll. For the 2009 tax roll, Indigo split the 8841 district into 4 district numbers. They are as follows:

8838 – Series 1999C 8839 – Series 1999A 8840 – Series 2005A 8841 – Maintenance

The rates vary per parcel each year. Contact: Sheryl Fulks, (904) 940‐5850, ext. 407

City of Lake Helen Name: Lake Helen Garbage Auth#: 0131 1st Tax Roll: 1996 Purpose: Garbage Collection Contact: Jason Yarborough, City of Lake Helen, (386) 228‐2121 Rates for the last 5 years…

2010 239.28

2011 239.28

2012 239.28

2013 239.28

2014 242.16

2015 PROPOSED RATE = $242.16 Name: Lake Helen Stormwater Auth#: 0132 1st Tax Roll: 1996 Purpose: Drainage and Stormwater. Contact: Jason Yarborough, City of Lake Helen, (386) 228‐2121 ERU: Rates for the last 5 years…

2010 30.00

2011 30.00

2012 30.00

2013 30.00

2014 30.00


City of New Smyrna Beach Name: NSB Paving Auth#: 6013 1st Tax Roll: 2012

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Purpose: Roadway paving for lots adjoining the 2600 blocks of Fairmont and Westwood Avenues

Contact: Kyle Fegley, City of New Smyrna Beach, (386) 424‐2168

The rates vary per parcel each year. Name: NSB Stormwater Auth#: 6012 1st Tax Roll: 2010 Purpose: Drainage and Stormwater Contact: Lonny Russell, City of New Smyrna Beach, (386) 424‐2136 ERU: 1,818 sf of impervious surface Rates for the last 5 years…

2010 60.00

2011 60.00

2012 84.00

2013 85.00

2014 86.00

2015 PROPOSED RATE = $86.00 per ERU

City of Oak Hill Name: Oak Hill Solid Waste Auth#: 6031 1st Tax Roll: 1992 Purpose: Garbage Collection Contact: Kohn Evans, City of Oak Hill, (386) 345‐3522 Rates for the last 5 years…

2010 168.16

2011 168.16

2012 168.16

2013 168.16

2014 193.00


City of Orange City Name: Orange City Solid Waste Auth#: 0141 1st Tax Roll: 2007 Purpose: Garbage Collection Contact: Christine Davis, City of Orange City, (386) 775‐5432 Rates for the last 5 years…

2010 207.50

2011 190.20

2012 190.20

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2013 190.20

2014 190.20

2015 PROPOSED RATE = $190.20 Name: Orange City Stormwater Auth#: 0143 1st Tax Roll: 2015 Purpose: Drainage and Stormwater Contact: Christine Davis, City of Orange City, (386) 775‐5432 EBU: “Equivalent Benefit Units” 1 EBU equals 500 sf of impervious surface

2015 PROPOSED RATE = $11.91 per EBU Name: Orange City Sparkman Av Rd Ext Auth#: 0142 1st Tax Roll: 2009 Purpose: Construction and funding of the Sparkman Ave Extension project Contact: Christine Davis, City of Orange City (386) 775‐5432

Per City of Orange City – this is expired for 2015

City of Port Orange Name: Port Orange Stormwater Auth#: 4021 1st Tax Roll: 2005 Purpose: Drainage and Stormwater Contact: Michael Feng, City of Port Orange, (386) 506‐5721 ERU: 3,050 sf of impervious surface Rates for the last 5 years…

2010 99.00

2011 99.00

2012 99.00

2013 99.00

2014 99.00


Volusia County Accounting Name: Capri Dr Water Sewer Paving Auth#: 0201 1st Tax Roll: 2007 Purpose: Created for the purpose of installing potable water lines, dry sewer

lines, drainage structures and road paving. Contact: Dawn Lewis, Volusia County Accounting, (386) 736‐5933, ext 12693

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Ranges of Rates for the last 5 years…

2010 1971.64 – 9317.76

2011 1877.00 – 8463.24

2012 1782.16 – 5170.80

2013 1687.40 – 4895.80

2014 1592.60 – 4620.60

2015 PROPOSED RATE = $1,497.76 to $4,345.44 Name: Shell Harbor Road Paving Auth#: 0103 1st Tax Roll: 2007 Purpose: Road paving Contact: Dawn Lewis, Volusia County Accounting, (386) 736‐5933, ext 12693 Rates for the last 5 years…

2010 159.33

2011 152.97

2012 146.73

2013 140.37

2014 134.01

2015 PROPOSED RATE = $127.65 Name: West Highlands Improvement District Auth#: 0104 1st Tax Roll: 2008 Purpose: Establishing, constructing, repairing and maintaining roads. Contact: Dawn Lewis, Volusia County Accounting, (386) 736‐5933, ext 12693 Rates for the last 5 years…

2009 70.72 – 2546.48

2010 69.88 – 2514.46

2011 67.24 – 2418.90

2012 64.48 – 2322.94

2013 61.84 – 2226.90

2014 59.20 – 2130.80

2015 PROPOSED RATE = $56.56 ‐ $2,034.82 Name: DeBary Plantation 7A Reclaimed Water Lines Auth#: 0154 1st Tax Roll: 2005 Purpose: Installation of water lines Contact: Dawn Lewis with Volusia County Accounting at (386) 736‐5933, ext 12693

This had a 10 year life. It is now expired for 2015. Name: Silverstone Court Road Paving Auth#: 0102 1st Tax Roll: 2005 Purpose: Road paving

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Contact: Dawn Lewis with Volusia County Accounting at (386) 736‐5933, ext 12693

This had a 10 year life. It is now expired for 2015. Name: Stone Island Waste Water Auth#: 0101 1st Tax Roll: 2005 Purpose: Constructing a wastewater system Contact: Dawn Lewis with Volusia County Accounting at (386) 736‐5933, ext 12693

This had a 10 year life. It is now expired for 2015.

Volusia County Solid Waste Name: Volusia County Garbage Auth#: 5050 1st Tax Roll: 1988 (Deltona area only) 1989 all unincorporated areas Purpose: Garbage Collection Contact: Lynne Walter, Volusia County Solid Waste, (386) 943‐7889 Rates for the last 5 years…

2010 190.00

2011 190.00

2012 190.00

2013 190.00

2014 190.00


Volusia County Stormwater Name: Volusia County Stormwater Auth#: 5030 1st Tax Roll: 1993 Purpose: New Federal EPA and State regulations require communities such as

Volusia County to implement stormwater management programs. Contact: John Gamble, Volusia County Public Works, (386) 736‐5965 ERU: 2,775 sf of impervious surface Rates for the last 5 years…

2010 72.00

2011 72.00

2012 72.00

2013 72.00

2014 72.00


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Volusia County Streetlighting Districts

1800 Tanglewood Tomoka 2280 Minaki Heights

1810 Breezewood Park 2290 Sandpiper Forest

1820 North Peninsula 2300 Spring Hill

1830 Wilber‐by‐the‐sea 2320 Lakeshore Trails

1840 Twin River 2330 Peninsula Winds

1870 Ocean Aire 2360 Barrier Isle

1880 Audubon Park 2410 Spring Forest

1890 Bon Air 2530 Knolton Ave

1900 Sea Bridge 2540 Spanish Mission Heights

1910 River Park 2550 Pine Trace

1920 Long Leaf Plantation 2560 A Quiet Place in the Country

1940 Village of Pine Run 2570 Lake Waterford Estates

1970 Country Club 2630 Sheridan

1980 Glenwood Hammock 2640 Autumn Woods

1990 Riviera Oaks 2660 Cone Road

2000 Trails West 2770 Jeanette Drive

2010 Woodward Avenue 2830 Coquina Key

2020 Rolling Acres 3130 Oakhurst

2030 Seabridge South 3140 Lake Winnemissett Oaks

2040 Briarwood South 3150 Island Cay

2070 Fairwinds Estates 3160 Coventry

2090 Hilltop 3210 Wood Site Drive

2110 Halifax Plantation 3230 North Ridge

2160 Cliff Street 3280 Redfish Cove

2190 Capistrano 3290 June Terrace

2220 Blue Springs Landing 3300 Ridgewood Crossing

2230 Dixie Ridge 3340 Berrys Ridge

2250 Myrtle Jo Drive

Contact: Myriam LeMay, Volusia County Accounting, (386) 736‐5933, ext 12261

Volusia County Road and Bridge Name: West Highlands Maintenance District Auth#: 0105 1st Tax Roll: 2008 Purpose: Road Maintenance Contact: Judy Grim, Volusia County Road and Bridge, (386) 822‐6422 Rates for the last 5 years…

2010 56.70

2011 56.70

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2012 56.70

2013 56.70

2014 56.70


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NON AD VALOREM – PROPOSED 2015 RATES

Districts other than Streetlighting

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County Streetlighting Districts

54

DeBary Streetlighting Districts

55

DeLand Streetlighting Districts

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Deltona Streetlighting Districts

57

VALUE ADJUSTMENT BOARD

Who is the Value Adjustment Board (VAB)?

Each county has a Value Adjustment Board with five members. There are two members from the county governing board, one from the school board, and two citizen members. Volusia County Value Adjustment Board utilizes special magistrates to conduct hearings and make recommendations. Special Magistrates are professionals qualified in property valuation, exemptions, or classifications. In all cases the board makes the final decision.

Petition Completion Checklist Online Filing of Petitions The link is available through www.volusia.org/vab, where you will see a link to go to the online site. There is information on this site to assist you with the process. After you have filed, you may return to the online site via the above link or go directly to https://vab.vcgov.org/axia2015. You will receive a login and password to return to this site to see the progress and dates of your hearing (if necessary). If you don’t want to pay with a credit card (the online site is secure) you may file online and mail in a check (your petition will not be valid until the check is received). Please be sure the parcel number and the petition number is put on the check. Petitions may also be filed at the Value Adjustment Board Office. If you are paying via credit card, your payment options are online filing or you will need to go in person to the Finance Office to submit payment. If you are paying by cash, you will need to go in person to the Finance Office to submit your payment.

Paper Petitions The following information MUST be included on the petition or it will be rejected. Therefore, when processing the petitions, be sure to check each field below:

1. Parcel Number 2. Owner of Record 3. Mailing Address (where all correspondence will be mailed) 4. Phone Number of Petitioner 5. Authorization Form (a petition filed by an unlicensed agent must also be signed

by the taxpayer or include written authorization from the taxpayer) 6. Time Limit Estimate (enter the time you think you need to present your case.

Most hearings take 15 minutes. The VAB is not bound by the requested time. For single joint petitions for multiple parcels, provide the time needed for the entire group.)

7. Exhibits or Attachments (Evidence) as a petitioner, you must provide supporting evidence in support of your petition to the Property Appraiser or VAB Clerk within 15 days prior to the hearing (not including the petition hearing date). To

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initiate the exchange, you must submit your evidence to the VAB Clerk or the Property Appraiser at least 15 days before the hearing and request (in writing) the Property Appraiser's evidence.

Deadlines for Filing Petitions All petitions must be received before the deadlines established by law. The filing date is the date on which the petition is ACTUALLY RECEIVED by the Clerk of the VAB. It is NOT the date when the petition is deposited in the US Mail for delivery to the VAB.

1. Assessment Petitions must be received on or before the 25th day following the mailing date of the “Notice of Proposed Property Taxes” by the Property Appraiser.

2. Appeal of a Denial of Untimely Filing for Homestead or other Exemptions must be received on or before the 25th day following the mailing date of the “Notice of Proposed Property Taxes” by the Property Appraiser.

3. Appeal of a Denial of Homestead or other Tax Exemption or Special Use Classification must be received on or before the 30th day following the mailing date of the “Notice of Denial” by the Property Appraiser. (Please attach a copy of Denial)

4. Appeals of Denials of Homestead Tax Deferrals must be received within 30 days after the taxpayer’s receipt of the County Tax Collector’s “Notice of Denial”.

5. Appeals of Denials of Untimely Filing for Agricultural Classification must be received on or before the 25th day following the mailing date of the “Notice of Proposed Property Taxes” by the Property Appraiser.

Filing Fees NOTE: All filing fees are NON‐REFUNDABLE as of legislative action, which took effect January 1, 2001.

1. Assessment Petitions ‐ $15.00 for each separate parcel. 2. Contiguous Parcel and Joint Parcel Petitions ‐ $15.00 for the first parcel plus

$5.00 for each additional parcel. Owners of contiguous, undeveloped parcels may file a single joint petition if the Property Appraiser determines such parcels are substantially similar in nature. A condominium association, cooperative association, or any homeowners’ association as defined in Section 723.075, F.S., with approval of its board of administration or directors, may file with the Value Adjustment Board a single joint petition on behalf of any association members who own parcels of property which the Property Appraiser determines are substantially similar with respect to location, proximity to amenities, number of rooms, living area, and condition. The Property Appraiser shall provide the petitioner with such determination upon request by the petitioner. The petitioner must obtain the determination from the Property Appraiser prior to filing the petition and must file the determination provided and completed by

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the Property Appraiser with the petition. An incorporated attached list of parcels by parcel number or account number, with an indication on the petition form showing a joint petition, shall be sufficient to signify a joint petition.

3. Appealing a Denial of Homestead, Other Exemptions, or Tax Deferral – No Filing Fee.

4. Untimely Filing of Homestead or other Exemption or Agricultural Classifications due to the taxpayer’s failure to file the appropriate forms with the Property Appraiser’s Office prior to the statutory deadline of March 1 of the applicable tax year. ‐ $15.00 per parcel.

Who Hears the Petitions? Hearings are conducted by Special Magistrates who are appointed by the Board members of the VAB. Special Magistrates are qualified to hear the issues involved in these cases because of their training and professional credentials. They do NOT work for the Property Appraiser. All hearings are quasi‐judicial, and everyone appearing before the Special Magistrate is required to testify under oath. After hearing the evidence presented by the petitioner and the Property Appraiser, the Special Magistrate will make a recommendation to the VAB Attorney, who, after checking all petitions for correctness, will present the findings to the members of the Board. The Board will then act upon the Special Magistrates’ recommendations without further notice or hearing.

When are the Hearings Held? Hearings generally begin in early October and will continue until each petitioner has been heard, usually through January depending on the number of petitions received. A notice advising the taxpayer of the scheduled hearing date and time will be mailed to them 25 days in advance.

Should the Taxpayer Wait to Pay their Taxes Until After the Board’s Decision? No, it is in your best interest to pay your taxes immediately, as the 2011 Legislature enacted Chapter 2011‐181, Laws of Florida, effective July 1, 2011, and shall apply to petitions filed with the Value Adjustment Board on or after July 1, 2011 (HB 281). Section 1 creates Section 194.014, Florida Statutes, requiring the denial of a petition by the Value Adjustment Board if a petitioner does not pay a certain amount of taxes due before those taxes become delinquent. Section 3 amends Section 197.162, Florida Statutes, to allow a 4% discount for 30 days after the mailing of a tax notice resulting for the action of a Value Adjustment Board when a corrected tax notice is issued before the taxes become delinquent.

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SENIOR HOMESTEAD EXEMPTION

Senior Homestead Exemption

The 1999 Legislature enacted Chapter 99‐341, Laws of Florida, effective July 1, 1999. This new legislation creates section 196.075, Florida Statutes. The law allows both counties and municipalities, through adoption of an ordinance, to each grant an additional homestead tax exemption of up to $25,000* to resident homeowners who have legal or equitable title to the real estate, who are at least 65 years of age on January 1 of the year for which the application for exemption is made and whose annual income for the prior year does not exceed $20,000**. The law defines the terms “household” and “household income” and provides for a cost‐of‐living increase for the income limitation beginning January 1, 2001. * The 2007 Legislature enacted Chapter 2007‐4, Laws of Florida, effective April 9, 2007, and retroactive to January 1, 2007 (See HB 333.). This law implements HJR 353, the joint resolution, approved by the voters in the November 2006 general election, which created an amendment to section 6 of Article VII of the State Constitution, relating to the optional additional homestead exemption for persons 65 and older. In summary, this new law increases the additional exemption for low income seniors that cities and counties may grant from a maximum of $25,000 to a maximum of $50,000. **The current (2015) adjusted income limitation = $28,448. Taxing Authorities granting the $50,000 Senior Homestead Exemption:

Taxing Authority Authority Code

Daytona Beach 0210

Daytona Beach 2004 Bond 0211

Deltona 0130

Flagler Beach 0250

Pierson 0140

Volusia County Fire District 0510

Volusia County General Fund 0050

Volusia County Library 0055

Volusia County Mosquito Control District 0520

Volusia County Municipal Service District 0310

Volusia County Ponce Inlet & Port Authority 0530

Volusia County Silver Sands MSD 0360

Volusia Echo 0058

Volusia Forever 0057

Volusia Forever 2005 Bond 0059

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Taxing Authorities granting the $25,000 Senior Homestead Exemption:


Daytona Beach Downtown Development 0570


Daytona Beach Shores 2006 Bond 0241

DeLand 0150

DeLand 1999 Bond 0155

DeBary 0190

Edgewater 0290

Edgewater 2005 Bond 0291

Lake Helen 0160

Holly Hill 0200


New Smyrna Beach 2005 Bond 0271

Orange City 0170

Ormond Beach 0180

Ormond Beach 2002 Bond 0181



Ponce Inlet 0260

Port Orange 0230

Port Orange 2006 Bond 0234

South Daytona 0220

Taxing Authorities granting the $10,000 Senior Homestead Exemption:

Authority Description Authority Code

Oak Hill 0300

On the Notice of Proposed Property Taxes Form, page two will show the Senior Exemption amount in the “Exemptions” table listing the actual amount for each Taxing Authority. It is also shown as “Limited Income Senior” with “Applies to” County Taxes, City Taxes or both. To find out more about the Senior Homestead Exemption, contact the Property Appraiser’s Office at any of the following phone numbers: DeLand (386) 736‐5901 New Smyrna Bch (386) 423‐3315 Orange City (386) 775‐5257 Daytona Beach (386) 254‐4601

Application Deadline: March 1st of each year.

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Additional Homestead Exemption (Equal to Assessed Value) to Low

Income Seniors who Maintain Long Term Residency

Amendment 11 was approved by the voters in the November 6, 2012, general election. This amendment changes Section 6 of Article VII of the Florida Constitution. Provides that the board of county commissioners of any county or the governing authority of a municipality may adopt an ordinance to allow either or both of the following additional homestead exemptions:

(a) The existing exemption not exceeding $50,000 to any person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner and who has attained age 65 and whose household income does not exceed $28,448;

Or

(b) The amount of the assessed value of the property for any person who has legal or equitable title to real estate with a just value less than $250,000 and who has maintained permanent residence for not less than 25 years and who has attained age 65 and whose household income does not exceed the income limitation prescribed in paragraph (a).

The exemption given in paragraph (2)(b) of section 196.075, F.S. must be authorized by a super majority (majority plus one) vote of the members of the governing body of the county or municipality granting the exemption.

Taxing Authorities granting the $250,000 Senior 25 Yr Residency Homestead Exemption:


DeBary 0190

Deltona 0130

Holly Hill 0200


New Smyrna Beach 2005 Bond 0271

Ponce Inlet 0260

Volusia County Fire District 0510

Volusia County General Fund 0050

Volusia County Library 0055

Volusia County Mosquito Control District 0520

Volusia County Municipal Service District 0310

Volusia County Ponce Inlet & Port Authority 0530

Volusia County Silver Sands MSD 0360

Volusia Echo 0058

Volusia Forever 0057

Volusia Forever 2005 Bond 0059

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BREAKDOWN OF 10K, 25K, 50K AND 25 YEAR RESIDENCY SENIOR EXEMPTION

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2015 PROPOSED MILLAGE RATES

Millage Group 011 – Town of Pierson

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Millage Group 012 – City of DeLand

67

Millage Group 013 – City of Lake Helen

68

Millage Group 014 – City of Orange City

69

Millage Group 015 – City of DeBary

70

Millage Group 016 – City of Deltona

71

Millage Group 100 – County, Westside

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Millage Group 200 – County, Northeast

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Millage Group 201 – City of Ormond Beach

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Millage Group 203 – City of Holly Hill

75

Millage Group 204 – City of Daytona Beach

76

Millage Group 205 – City of Flagler Beach

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Millage Group 401 – City of South Daytona

79

Millage Group 402 – City of Port Orange

80

Millage Group 403 – City of Daytona Beach Shores

81

Millage Group 405 – Town of Ponce Inlet

82

Millage Group 600 – County, Southeast

83

Millage Group 601 – City of New Smyrna Beach

84

Millage Group 602 – City of Port Orange

85

Millage Group 603 – City of Oak Hill

86

Millage Group 604 – City of Edgewater

87

Millage Group 660 – County, Silver Sands

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