• surface water management systems
• environmental preserves
• storm water pump stations
• roadways
• wastewater
• irrigation quality water distribution and collection systems
• parks
Northern may undertake projects on a District-wide basis, or the Board of Supervisors of the District (the “Board”) may designate an area as a “unit of development” within which specific projects will be undertaken.
Northern is located in the northeast portion of Palm Beach County. Our boundaries extend south to the Lake Worth Drainage District (approximately at Southern Boulevard), east to Alternate A1A, north to the Palm Beach County line, and west to the L-8 Canal. This service area does not include any municipalities or water control districts that were in existence at the time of Northern’s creation in 1959. (Chapter 59-994, F.S.)
The Non-Ad Valorem assessment is an assessment or fee which is levied on certain properties for the purpose of defraying all or part of the cost of a specific capital improvement or service. This specific capital improvement or service must be deemed to benefit the property being assessed. Sometimes referred to as a Special Assessment, the property value is not taken into consideration when this assessment is calculated.
None of the above. Northern Palm Beach County Improvement District is an independent special district of the state of Florida. It was created by the Florida Legislature in 1959. (Chapter 59-994, F.S.)
Each year, Northern levies Non-Ad Valorem assessments on all taxable real property within each of its Units of Development. A Unit of Development is simply a geographical area established by Northern’s Board of Supervisors within which Northern provides construction, operation, and/or maintenance of public infrastructure. Northern levies Non-Ad Valorem maintenance assessments for the annual operation and maintenance of its facilities in each Unit of Development. These facilities include roads, lakes, canals, storm water pumping stations, and related appurtenances. In some cases, Northern levies Non-Ad Valorem Debt Service assessments to make principal and interest installments on Bonds it has issued in order to fund the construction of public infrastructure within that Unit of Development. Your assessment pays for the operation, maintenance, and debt service (if applicable) for only your Unit of Development.
Northern’s Maintenance and Debt Service assessments appear in the Non-Ad Valorem section on your property tax bill which is issued by the Tax Collector of Palm Beach County on or about November 1 of each year. Northern’s Maintenance and Debt Service assessments are collected by the Tax Collector of Palm Beach County together with all other Non-Ad Valorem assessments and Ad Valorem taxes. You are entitled to a 4% discount on Northern’s Non-Ad Valorem assessments, other Non-Ad Valorem assessments and your Ad Valorem taxes if you pay your property tax bill in November.
What is the process for determining Assessment of Benefits and Levy of Drainage Assessments?
Once it is determined that the Northern Board will proceed with a proposed plan, the District Engineer is required to prepare a final version of the plan and a report called the “Engineer’s Report.” The report determines the amount of benefits and the amount of damages that will accrue to the land upon implementation. The report also estimates the cost of the proposed plan and assesses the benefit to the land to be derived from implementation of the plan.
After the Engineer’s Report and plan have been approved by the Board, Northern is authorized to levy special assessments upon lands to which benefits have been assessed. These special assessments may be used to pay the cost of implementation of the plan or may be used to pay debt service on bonds issued to raise funds for such purpose.
In addition to special assessments levied to pay debt service on bonds, the District may levy annual assessments to maintain improvements described in a plan.
If you believe the owner or address information is incorrect on your tax bill and want to request a change, please contact the Palm Beach County Property Appraiser’s office at 561-355-2866 or visit their Web site at:
