FAQs - Stormwater and Solid Waste Fee Billing
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ANSWERS
What is a non-ad valorem assessment?
A non-ad valorem assessment is a fee or other charge paid through a property tax bill, but is not based on a property's value like ad valorem taxes. Non-ad valorem assessments are subject to the same benefits, payment deadlines, and penalties as ad valorem taxes.
However, ad valorem exemptions, such as those for disability, seniors or military, are NOT applicable to the non-ad valorem assessments.
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Why are these fees on my property tax bill?
The City of Jacksonville chose to bill the stormwater and solid waste fees as non-ad valorem assessments for several reasons:
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Customers will receive the same early-payment discounts that are available for ad valorem taxes
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Customers who escrow will be paying the fees on a monthly basis, rather than a lump sum once a year
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Customers who do not escrow and whose taxes and fees total more than $100 may choose to enroll in the Quarterly Installment Plan - click here to learn more.
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Customers who sell/buy property will have their fees settled during closing, just like ad valorem taxes
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This method will ensure a higher and more consistent fee collection rate, thus providing adequate funding to provide stormwater and garbage collection services now and in the future.
Non-ad valorem assessments are included in the total amount due shown on your property tax bill; you may not elect to pay only your property taxes and not your non-ad valorem assessments. Click here for property tax bill payment information.
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Why aren't these assessments shown on my TRIM notice?
The Duval County Property Appraiser's Office mails TRIM (Truth in Millage) notices each August to address ad valorem taxes. Currently, other entities that levy assessments on the property tax bill, such as the City of Jacksonville, are responsible for handling notification of non-ad valorem assessments separately.
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How did you determine what I owe?
First, we use information from the Property Appraiser as of January 1 of the bill year to figure out your property type.
The solid waste fee is a flat rate of $12.65 (effective 10/1/10) billed to certain residential properties. It is charged per residence (residential premise) on a property based on the Property Appraiser's records and field research; it is not contingent upon occupancy or utility usage.
The stormwater fee is calculated based on the amount of impervious area on a property and the property type, also predicated on information obtained from the Property Appraiser. See: How the Stormwater Fee is Determined.
What happens if I don't pay the fees?
You may not elect to pay the ad valorem portion of your total bill and withhold the non-ad valorem assessments. Failure to pay in full by the due date on your property tax bill will result in penalties, and may ultimately result in loss of title of your property.
While you may disagree with the charges or have an application pending to amend or exempt them, you are ultimately responsible for ensuring your property tax bill remains in good standing!
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What if I think there is an error in my charges?
The current year stormwater and solid waste fees are charged according to the property conditions noted by the
Property Appraiser for the current year ad valorem taxes.
If you make a change to your property - such as demolish your home - during the current year, that change will be reflected in the next year's charges. Property owners are advised to alert the Property Appraiser's Office of any changes made on or to your property (demolition or removal of buildings, etc.).
If the error involves an exemption or credit, please call 630-CITY (2489) or e-mail stormwater@coj.net.
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I don't pay property taxes. Why do I get a bill from the Tax Collector?
If your property is eligible to be charged the stormwater and/or solid waste fee, you will likely receive a property tax bill for just the non-ad valorem assessments, even if you are otherwise exempt from ad valorem taxes. Ad valorem exemptions, such as those for disability, seniors or military, are NOT applicable to the non-ad valorem assessments!
Property owners whose total bill, including assessments, is less than $5 do not receive a bill.
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What are my payment options?
The same payment options are available for the non-ad valorem assessments as for your property taxes. Visit the Tax Collector's website for full details.
There is a Quarterly Installment Plan; applications are due before May 1 for enrollment for the current tax year.
Property owners who escrow for property taxes are advised to alert your escrow manager that these assessments will be added to the tax bill to ensure your account is adequately funded for payment.
Payments for property taxes plus assessments may be made by mail to the Tax Collector's Office (an envelope will be included with your bill), pay online, or at any Tax Collector Branch Office.
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How can I find out if my fees have been paid?
Property tax bill account information is available online at the Tax Collector's website. Or, you may call (904) 630-1919 or visit any Tax Collector Branch Office.
For information related to past due fees from 2008-2009, please call (904) 630-CITY (2489) or view your city fee account information online and look for a link called "View 2009 Bill". The bill issued in 2009 included any unpaid fees carried over from 2008.
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Is there any way to get my fee(s) discounted/reduced?
There are different scenarios for each fee - visit the Adjustments, Exemptions and Credits page to learn more. The following conditions are NOT considered when determining a property's fee charge, and are therefore not valid reasons for seeking a fee reduction or adjustment:
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Properties on private roads
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Properties with no drainage structures nearby or that drain to natural waterways
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Properties served by sewer/septic/piped water/well
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Properties that have a large amount of undeveloped or unimproved area
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Unoccupied residential properties
Will the stormwater fee credits apply to my assessment?
Stormwater fee credits (discounts) awarded since 2008 will continue to apply, and will be reflected in the total amount shown on the property tax bill for the stormwater non-ad valorem assesssment. For example, the annual assessment for an average single family house is $60; with the permitted pond discount, that charge is $42. Customers can visit the City Fee Accounts Online to see how the credit is applied.
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My house is unoccupied (vacant). Do I still have to pay?
Both fees are charged regardless of occupancy; you may not choose to pay your ad valorem taxes and not your non-ad valorem assessments.
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Are the fee assessments deductible, like my property taxes?
Please consult with the IRS, a tax attorney, or other qualified tax advisor regarding the rules involving deducting property taxes and non-ad valorem assessments.
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What are you going to do about outstanding fees from 2008 and 2009?
Outstanding debts will be pursued in the most efficient, cost-effective manner, according to the policies and processes allowed in state and local law. They do appear in title searches during property sales/transactions and are typically settled as part of closing. If you have recently purchased a property and find your new property's account has unpaid fees, consult with your title company or whomever handled the closing to find out if the fees were supposed to be paid and, if so, why the payment has not been applied.
If the 2008-2009 fees are not settled at closing, responsibility for payment of the fees remains with the owner at the time the fees were charged.
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I just sold/bought property. Can you pro-rate these assessments?
The city will not pro-rate either past due fees from 2008/2009 or the assessments between owners. Disputes about the fairness of charges between owners should be referred to the title company or attorney that handled the closing.
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How do my property tax exemptions impact these assessments?
Ad valorem exemptions have no impact on the non-ad valorem assessments. Property owners who pay no property taxes may still be subject to non-ad valorem assessments, if there is impervious area and/or a residential premise on the property.
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You have my house or mailing address wrong. Can you correct it?
Mailing and property address information is obtained directly from property records, which are maintained by the Property Appraiser's Office. Please call (904) 630-2020 to update your information.
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