About Non-Ad Valorem Assessments (NAVA)

A NAVA is a charge (assessment) for essential public services that are not funded by property taxes. It is a funding alternative that provides for essential public services on a localized cost-benefit basis.

A NAVA represents a property’s cost share for the service offering special benefit to that property. These assessments are calculated on an equitable basis called a “benefit unit”. Assessments are collected via the annual property tax bill.

Types of Assessments

Capital Assessment

Capital assessments are levied once, based on project cost, to fund capital improvements. Financing of a capital assessment is offered, and owners may choose to pay the assessment in installments billed via the property tax bill. The installment payment terms are estimated when the MSBU project is complete and established based on actual project cost. A capital assessment may also be paid in full without penalty at any time after the project is complete. When early payment is planned, contact the MSBU Program to obtain a current payoff balance.

Variable Rate Assessment

A variable rate assessment is levied annually to fund an ongoing public service. The assessment rate is determined with preparation of the annual budget. The assessment period for a variable rate assessment can be for a fiscal year (budget year) or calendar year, depending on the specific assessment.

The rate may vary due to changes in conditions that impact the cost to provide continued service, such as utility rates, contracted services, and/or service scope or frequency. Proposed assessment rates are communicated to the owners of the assessed property via the annual mailing of a NAVA Notice.

NAVA Notice

A NAVA Notice is mailed annually in July to owners of the assessed property. The Notice is property-specific and includes details about the assigned assessments, proposed or adopted NAVA, installment billing and the related public hearing.

Assessment Roll & Public Hearing

A NAVA roll is generated annually in preparation of the anticipated property tax bill. The roll includes all assessments and installment billings administered by the MSBU Program. The roll provides a listing by parcel number stating assessment rate, benefit units and installment billing for the current tax year.

The assessment roll is presented to the Board of County Commissioners for review and approval at a public hearing. Property owners have a right to attend the hearing and to address the Board. The hearing is conducted in August.

Payment of Assessment Via Property Tax Bill

A NAVA roll is submitted to the Tax Collector for billing and collection annually, after receiving Board approval. Assessments are paid via the property tax bill. Assessments are eligible for standard early payment discounts. Payment deadline is March 31.

Liens & Satisfaction of Liens

An initial assessment roll is approved when an MSBU is established and a lien in the amount of the assessment is filed in land records. The lien is considered satisfied when the assessment has been paid in full. A satisfaction of lien document is issued after the assessment has been paid in full.