Content
Adjustments, Exemptions and Credits
QUICK LINKS: Adjustments | Exemptions | Credits
PROPERTY ADJUSTMENT: To correct your property's billing characteristics, such as residential type, number of residences on your parcel or the total impervious area charged. Go to Adjustments section.
STORMWATER EXEMPTION: Relief from payment of the stormwater fee, based either on income or 501(c)(3) federal tax status. Go to Exemptions section.
STORMWATER CREDITS: Discounts provided by the Jacksonville Stormwater Utility for property owners that provide stormwater-related facilities and/or services that ultimately benefit the city's stormwater system and efforts to clean our natural waterways. Go to Credits section.
ADJUSTMENTS
Each year's assessments are based in large part by interpreting the information on the property record for that year's ad valorem taxes. Please ensure your property record is accurate by using the Property Appraiser's Office records search.
The adjustment applications are for use by property owners who wish to adjust (correct) a property’s details on which the stormwater and/or solid waste fees are based. The stormwater and/or solid waste fee non-ad valorem assessment values are based on property characteristics as of January 1 of the year assessed. Any changes made to the property (e.g., removal of structure) after January 1 of the bill year will be reflected the following bill year. Changes related to the number of residential premises on a parcel must be supported by the Property Appraiser’s Office or independent, personal validation by a Public Works employee.
It is important that applicants are familiar with the basis of each fee:
- Stormwater: estimated total impervious area; includes buildings/structures, walkways, driveways, patios, compacted gravel or dirt drives or parking lots, and any other area that has been altered such that rain is unable to penetrate the ground as it would in its natural, undeveloped state. Not all forms of impervious area is listed in property records; other sources of information, such as aerial imagery and building permits, may be used to determine a parcel's total impervious area. Buildings/structures do not have to be occupied or inhabitable to be charged.
- Solid Waste: each residential structure on a property as identified by the Duval County Property Appraiser and/or site inspection by a Public Works employee. Unoccupied residences are subject to charge. Uninhabitable structures are considered on a case-by-case basis; adjustment of the solid waste fee on such structures may require a separate waiver; physical inspection of the property is mandatory. Waivers will not be granted on a parcel that is eligible for collection and has only one residential structure, regardless of they structure's condition.
EXEMPTIONS
There are two opportunities for exemption from the stormwater fee; there are no exemption programs for the residential solid waste fee.
- 501(c)(3): Available for charitable organizations as defined by the Internal Revenue Code section 501(c)(3) and recognized by the IRS as such. No other IRS tax-exempt classifcations are eligible for this program.
- ONLY applies to the stormwater fee; residential structures that are awarded an exemption are still subject to the residential solid waste fee.
- Annual application is not required if the property's owner and attributes remain the same and there is no change in the organization's 501(c)(3) status. Exemption recipients are audited annually.
- 501(c)(3) Exemption Application (e)
- Low-Income Exemption: Available for primary residences of owners whose gross household income is at or below 150% of the current year Federal Poverty Level, as determined each year by the U.S. Department of Health and Human Services. This program is administered by the city's Social Services Division. Documentation of income from all household sources is required.
- Applies to the stormwater fee on primary residence parcels only.
- Annual application is required.
- 2023 Low-Income Exemption Application - final deadline March 31, 2024
- 2024 Low-Income Exemption Application - early filing deadline: July 31, 2024. Final deadline: March 31, 2025.
Return to top
CREDITS
The Jacksonville Stormwater Utility offers credits to property owners that provide stormwater-related services, structures or facilities - called "Best Management Practices," or BMPs - that ultimately benefit the city by reducing the cost to provide stormwater management services citywide.
Property owners, or their designees, may apply for any or all of the credits for which they may qualify. However, the cumulative fee discount may not exceed 50 percent, even if the total value of approved credits exceeds that value, unless one of the approved credits is the "Landlocked System Bonus," which is worth a total 75 percent discount.
Each credit value is fixed except the Detailed Drainage Study Credit, which is awarded on a sliding scale from 1 to 50 percent. Where shown, (e) indicates the application may be completed and submitted online.
- Permitted Stormwater Pond Credit (30%): Applicants must show that a property or properties discharge to a pond/stormwater system that has been permitted by the St. Johns River Water Management District (SJRWMD) or comperable regulatory agency, and which is privately owned and maintained.
- Detailed Drainage Study Credit (up to 50%): Applicants must submit specific details on water quality and quantity; a SJRWMD permit and Professional Engineer certification is required. Applicants who have received or otherwise qualify for the Permitted Stormwater Pond Credit may only use this application to obtain additional credit above 30 percent. The two credits do not compound.
- Landlocked System Bonus Credit (+25%): Applicants must demonstrate through certification by a Professional Engineer that a property generates zero discharge and meets full treatment and volume control criteria. Reference the SJRWMD Handbook for Management and Storage of Surface Waters. Awarded in conjunction with the Detailed Drainage Study Credit for a combined discount of 75 percent.
- Programs & Services [Non-Structural] Credit (4%): Property owners may provide six of nine service opportunities in support of stormwater quality (e.g., storm drain stenciling).
- NPDES Industrial Permit Credit (2%): Available for property owners who hold an NPDES Industrial Stormwater permit that specifically requires water quality monitoring. Generic permits do not qualify.
- Education Credit (2%): Applicants must be a business or educational institution with more than 100 employees/students and meet educational criteria outlined in the Adjustments & Credits Manual. May not be used in conjunction with the Programs & Services Credit.
- Other Best Management Practices Credit (2%): Applicants must show a unique approach to stormwater management or water quality treatment not specifically or inherently addressed by the other credits available.