Morgan B. Gilreath, Jr., M.A., C.F.A Volusia County Property Appraiser

Transcription

1 Morgan B. Gilreath, Jr., M.A., C.F.A Volusia County Property Appraiser 1

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3 Table of Contents CONTENTS Detailed Listing of 2016 [Proposed] Taxing Authority Millage Rates... 5 City & County 2016 Composite [Proposed] Taxing Authority Millage Rates... 6 Proposed Rate Consolidation Sample NOPPT Homestead Property... 9 Sample NOPPT Save our Senior Property Sample NOPPT 10% Cap Property New for Explanation of Columns Common Problem Areas Public Meeting Information County Taxing Authorities Public School Taxing Authorities Municipal Taxing Authorities Independent Special Districts Hospital Authorities Non Ad Valorem Assessments (NAVAs) Non Ad Valorem Proposed 2016 Rates Value Adjustment Board Senior Homestead Exemption Breakdown of 10K, 25K, 50K and 25 year Residency Senior Exemption [Proposed] Senior Tax Exemption Amount and Tax Savings Proposed Millage Rates

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5 DETAILED LISTING OF 2016 [PROPOSED] TAXING AUTHORITY MILLAGE RATES 5

6 CITY & COUNTY 2016 COMPOSITE [PROPOSED] TAXING AUTHORITY MILLAGE RATES 6

7 PROPOSED RATE CONSOLIDATION

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9 SAMPLE NOPPT HOMESTEAD PROPERTY 9

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11 SAMPLE NOPPT SAVE OUR SENIOR PROPERTY 11

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13 SAMPLE NOPPT 10% CAP PROPERTY 13

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15 NEW FOR 2016 NOPPT (aka TRIM) notices that have a Total Tax of $5.00 or less will be excluded from the mailing this year. Any property that has a Total Tax amount of $5.00 or less will not be sent a NOPPT notice through the mail. However, they will continue to be posted to the Property Appraiser s website on each Property Record Card. City of Lake Helen adopted new Non Ad Valorem Assessment (NAVA) for Fire Services The City of Lake Helen adopted Resolution to allow for the uniform method of collection for fire services. Last year they opted out of the Volusia County Fire District and were too late to put the Non Ad Valorem Assessment on the tax roll for Therefore, the new fire fee will be added to the 2016 roll, broken down into 3 categories, as shown below. 1) Lake Helen Residential Fire (auth # 0133) 2) Lake Helen Non-Residential Fire (auth # 0134) 3) Lake Helen Vacant Fire (auth # 0135) City of Deltona adopted 2 new Non Ad Valorem Assessments (NAVAs) for streetlighting City of Deltona has added 2 new streetlighting districts to the 2016 NAVA roll. They are as follows: Oasis Avenue (auth # 3400) per Resolution ; and Arbor Ridge Unit 5 per Resolution , which has been combined into Arbor Ridge (auth# 2880) for this year. City of New Smyrna Beach adopted new Non Ad Valorem Assessment (NAVA) for Canal Calore Dredging & Maintenance City of New Smyrna Beach has added NSB Canal Calore Dredging (auth # 6014) per Resolution No City of Edgewater added a new General Obligation Bond City of Edgewater added a new General Obligation Bond named, Edgewater I&S 2016, the new Authority Code assigned is

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17 EXPLANATION OF COLUMNS Column 1: Your property taxes last year Column 1 on the Notice of Proposed Property Tax notice represents the taxes that applied to the property last year. These amounts were based on budgets adopted last year (2015) and the property s previous (2015) taxable value. Also listed are your previous (2015) taxable value and last year s (2015) millage rate for each 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, the amount shown in this column, will appear to be less than what was on the previous year s (2015) final tax notice. This total also represents the prior year (2015) 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 Column 2 on the Notice of Proposed Property Tax notice represents the taxes this year (2016) if each taxing authority does not increase its property tax levy. These amounts are based on last year s (2015) budgets and your current (2016) 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 displays your current (2016) taxable value and the current (2016) Rolled-Back Millage Rate. Column 3: Your taxes this year if proposed budget change is made Column 3 on the Notice of Proposed Property Tax notice represents what the taxes will be this year (2016) under the budget actually proposed by each local taxing authority and the current (2016) taxable value of your property. This column also lists the proposed (2016) 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 under the Public Hearing Information section. The total shown in this column does not include the Non-Ad Valorem Assessments (NAVAs). 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 Notice of Proposed Property Tax notice. The discounts for early payment the property owner may be eligible to receive are not reflected on this notice. 17

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19 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 2015 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. Property could have sold last year and values have been adjusted back to Just Value for current year. 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 or lower millage rate. Department Area Telephone Number PROPERTY APPRAISER (VALUES / EXEMPTIONS) FINANCE (MILLAGE / SPECIAL DISTRICTS) SOLID WASTE (COUNTY GARBAGE ASSESSMENT) STORMWATER (COUNTY STORMWATER ASSESSMENT) DeLand Daytona Beach New Smyrna Beach Orange City West Volusia Daytona Beach New Smyrna Beach West Volusia Daytona Beach New Smyrna Beach Osteen West Volusia Daytona Beach New Smyrna Beach (386) (386) (386) (386) (386) (386) (386) (386) (386) (386) (386) (386) (386) (386)

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21 PUBLIC MEETING INFORMATION Auth Code Taxing Authority Date/Day Time Location 0050, 0055, 0057, 0058, 0059, 0310, 0360, 0510, 0520, 0530 County of Volusia Sept 8, 2016 Thursday 0210, 0211 Daytona Beach Sept 7, 2016 Wednesday 0570 Dayt. Bch Downtown Development Authority 0240, 0241 Daytona Beach Shores Sept 7, 2016 Wednesday Sept 12, 2016 Monday 0190 DeBary Sept 7, 2016 Wednesday 0150, 0155 DeLand Sept 6, 2016 Tuesday 0130 Deltona Sept 6, 2016 Tuesday 0290, 0291, 0292 Edgewater Sept 6, 2016 Tuesday 0250 Flagler Beach Sept 7, 2016 Wednesday 0065 Florida Inland Navigation District Sept 8, 2016 Thursday 0100 Halifax Hospital Sept 6, 2016 Tuesday 0200 Holly Hill Sept 12, 2016 Monday 0160 Lake Helen Sept 7, 2016 Wednesday 6:00 pm 6:00 pm 6:00 pm 7:00 pm 7:00 pm 7:00 pm 6:30 pm 6:00 pm 5:01 pm 5:30 pm 5:05 pm 7:00 pm 7:00 pm Thomas C Kelly, Admin Center 123 W. Indiana Ave DeLand (386) City Hall Commission Chambers 301 S. Ridgewood Ave, Rm 290 Daytona Beach (386) City Hall Commission Chambers 301 S. Ridgewood Ave, Rm 290 Daytona Beach (386) Council Chambers 3050 S. Atlantic Ave DB Shores (386) City Hall Council Chambers 16 Colomba Rd DeBary (386) City Hall - Commission Chambers 120 S. Florida Ave DeLand (386) City Hall 2345 Providence Blvd Deltona (386) City Hall - Council Chambers 104 N. Riverside Dr Edgewater (386) Flagler Beach City Hall 105 S. 2nd St Flagler Beach (386) Juno Bch Council Chambers 340 Ocean Dr Juno Beach (561) France Tower, Conference Room A 303 N. Clyde Morris Blvd Daytona Beach (386) City Hall - Commission Chambers 1065 Ridgewood Ave Holly Hill (386) City Commission Chambers 327 S. Lakeview Dr Lake Helen (386)

22 Auth Code Taxing Authority Date/Day Time Location 0270, 0271 New Smyrna Beach Sept 14, 2016 Wednesday 0300 Oak Hill Sept 12, 2016 Monday 0170 Orange City Sept 14, 2016 Wednesday 0180, 0181, 0182, 0184 Ormond Beach Sept 6, 2016 Tuesday 0140 Pierson Sept 7, 2016 Wednesday 0260 Ponce Inlet Sept 12, 2016 Monday 0230, 0234 Port Orange Sept 6, 2016 Tuesday 0010, 0012, 0017 School Board Sept 13, 2016 Tuesday 0220 South Daytona Sept 12, 2016 Monday 0120 Southeast Volusia Hospital 0060 St Johns River Water Management Sept 15, 2016 Thursday Sept 13, 2016 Tuesday 0070 West Volusia Hospital Sept 15, 2016 Thursday 5:30 pm 6:00 pm 6:00 pm 7:00 pm 5:01 pm 6:00 pm 6:30 pm 6:00 pm 6:00 pm 5:30 pm 5:05 pm 5:05 pm City Hall - Commission Chambers 210 Sams Ave NSB (386) City Hall - Commission Chambers 234 South US Hwy 1 Oak Hill (386) City Council Chambers 201 N. Holly Ave Orange City (386) City Commission Chambers 22 S. Beach St Ormond Beach (386) Town Hall 106 N. Center St Pierson (386) Town Council Chambers 4300 S. Atlantic Ave Ponce Inlet (386) City Hall - Council Chambers 1000 City Center Cir Port Orange (386) Volusia County School Board 200 N Clara Ave DeLand (386) Ext City Hall Council Chambers 1672 S. Ridgewood Ave South Daytona (386) City of Edgewater Council Chambers 104 N. Riverside Dr Edgewater (386) St Johns River Water Mgmt District 4049 Reid St Palatka (386) Dreggors, Rigsby & Teal 1006 N. Woodland Blvd DeLand (386)

23 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 , 0059 Volusia Forever was created in 2000 when the citizens of Volusia County voted to tax themselves.2 mills over 20 years to protect the County s natural biodiversity. In order to stretch these dollars as far as possible Volusia Forever will attempt to form partnerships with federal, state, water management district and local agencies that are committed to protecting natural resources. Approximately 38,000 acres (fee-simple and less-than-fee) have been acquired since the beginning of the program. For more information, contact Environmental Management at (386) or see the web page, volusiaforeverecho.com/forever/. This taxing authority encompasses the entire County of Volusia. Volusia Echo 0058 The Volusia ECHO program, generated by a grass roots initiative, resulted from a citizen approved referendum passed November 7, Volusia ECHO provides grant funds to finance acquisition, restoration, construction or improvement of facilities to be used for environmental, cultural, historical and outdoor recreational purposes. Resolution states: It is the intent of the County Council that the funds be allocated throughout the County to provide broad geographical distribution and apportioned appropriately among the environmental, cultural, historic and outdoor recreation projects. For more information, contact Carmen Hall at (386) ext or see the web page, 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 Inspection and Permit Services Arterial Lighting Zoning 23

24 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 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 County Silver Sands 660 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 County Northeast 200 County Southeast 600 County Silver Sands 660 Oak Hill 603 Pierson 011 (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, The emergency ordinance is # signed by the mayor of Lake Helen on June 11, The Interlocal Agreement is good through September 30, 2016.) 24

25 Contact: (386) , DeLand; (386) , NSB; (386) , Dayt. Bch. Website: 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 County Northeast 200 County Southeast 600 County Silver Sands 660 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) NSB; (386) Daytona Beach. Website: 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 County Northeast 200 County Southeast 600 County Silver Sands 660 Daytona Beach 204, 214 & 885 Daytona Beach Shores

26 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

27 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 Required Local 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) , ext Depending on the question, the customer service representative will direct the taxpayers question or concern to the proper department within the School Board. Website: myvolusiaschools.org/school-board 27

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29 MUNICIPAL TAXING AUTHORITIES Daytona Beach - Millages 204, 214, Daytona Beach was founded in 1870 and officially became a city when it was incorporated in 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 (I&S or GOB) - Daytona Beach I&S 2004 (0211) - for the repair, improvement, and replacement of public safety facilities including a new police station. Dependent Special District - Daytona Beach Downtown Development Authority (0570) -added to mc 214 only - This district was created for the purpose of generating revenue to fund miscellaneous improvements in downtown Daytona Beach. Community Redevelopment Areas (CRAs) - Ballough Road (94) - Downtown (96) - Main Street (95) - South Atlantic (88) - West Side (Midtown) (90) Non Ad Valorem Assessment (NAVA) - International Speedway Blvd Beautification (8842) Contact Phone: (386) Website: Daytona Beach Shores - Millage 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 (I&S or GOB) - Daytona Beach Shores I&S 2006 (0241) Contact Phone: (386) Website: DeBary Millage 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 29

30 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, Non Ad Valorem Assessments (NAVAs) - DeBary Solid Waste (0151) - DeBary Stormwater (0153) - Orlandia Heights (0152) - Several DeBary Streetlighting Districts - Fort Florida Road Area Special Assessment District (3390) Contact Phone: (386) Website: DeLand Millage Henry A. DeLand, a wealthy manufacturer from Fairport, New York, founded DeLand in DeLand has been the county seat of Volusia since 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 Payment (I&S or GOB) - DeLand I&S 1999 (0155) - for the new DeLand Police Complex and will be on the tax bill until the year Community Redevelopment Areas (CRAs) - Downtown (99) - Spring Hill Incorporated (87M) Non Ad Valorem Assessments (NAVAs) - Blue Lake Woods Streetlighting District (3370) - Glenwood Springs Streetlighting District (3360) Contact Phone: (386) Website: Deltona Millage Deltona is located in southwest Volusia County near I-4 and was created as a planned unit development in 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. Non Ad Valorem Assessments (NAVAs) - Deltona Garbage (0161) - Deltona Improved Stormwater-Residential (0162) - Deltona Improved Stormwater-Other (0164) - Deltona Vacant Stormwater-Residential (0163) - Deltona Vacant Stormwater-Other (0165) 30

31 - Several Deltona Streetlighting Districts Contact Phone: (386) Website: Edgewater - Millage 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 Voter Approved Debt Payments (I&S or GOB) - Edgewater I&S 2005 (0291) - Edgewater I&S 2016 (0292) - new for 2016 Community Redevelopment Area (CRA) - Edgewater CRA (102) Established by Resolution Contact Phone: (386) Website: Flagler Beach Millage 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 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. Contact Phone: (386) Website: Holly Hill Millage 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, Community Redevelopment Area (CRA) - Holly Hill (92) Non Ad Valorem Assessment (NAVA) - Holly Hill Stormwater (0203) Contact Phone: (386) Website: 31

32 Lake Helen - Millage 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. Non Ad Valorem Assessments (NAVAs) - Lake Helen Garbage (0131) - Lake Helen Stormwater (0132) - Lake Helen Residential Fire (0133) new for Lake Helen Non-Residential Fire (0134) new for Lake Helen Vacant Fire (0135) new for 2016 Contact Phone: (386) Website: New Smyrna Beach Millage 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. The city became incorporated into the City of New Smyrna Beach in Voter Approved Debt Payment (I&S or GOB) - New Smyrna Beach I&S 2005 (0271) Community Redevelopment Area (CRA) - New Smyrna Beach CRA (103) Established by Resolution Non Ad Valorem Assessments (NAVAs) - NSB Stormwater (6013) - NSB Paving (6012) - NSB Canal Calore Dredging (6014) Contact Phone: (386) Website: Oak Hill Millage 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 Non Ad Valorem Assessment (NAVA) - Oak Hill Solid Waste (6031) Contact Phone: (386) Website: 32

33 Orange City Millage The town of Orange City was incorporated as a city on August 26, 1882 and then later recognized in May 1889 with a State Charter. Orange City is located in southwest Volusia County on State Road and is the commercial center of the "Four Towns" area. Community Redevelopment Area (CRA) - Orange City CRA (101) Established by Resolution Non Ad Valorem Assessments (NAVAs) - Orange City Solid Waste (0141) - Orange City Stormwater (0143) Contact Phone: (386) Website: Ormond Beach Millage 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 Voter Approved Debt Payments (I&S or GOB) - Ormond Beach I&S 2002 (0181) - Ormond Beach I&S 2003 (0182) - Ormond Beach I&S 2010 (0184) Contact Phone: (386) Website: Pierson Millage 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, now known as the Fern Capital of the World, is located on U.S. 17 in northwest Volusia County and is the northern most incorporated town in the County. Contact Phone: (386) Website: Ponce Inlet - Millage 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, The first Town Council was sworn in at the lighthouse office. Contact Phone: (386) Website: Port Orange Millages 402,

34 Originally named Orange Port by Dr. John M. Hawks, the community of Port Orange was established on the banks of the Halifax River on April 26, In 1913 Port Orange was incorporated as a town, then in 1926 as a city. Today Port Orange encompasses 29 square miles of gated communities and expanding commercial development that overshadows a land once known for its citrus, lumber, boat building, ranching and farming. Voter Approved Debt Payment (I&S or GOB) - Port Orange I&S 2006 (0234) Non Ad Valorem Assessment (NAVA) - Port Orange Stormwater (4021) Contact Phone: (386) Website: South Daytona Millage 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 Contact Phone: (386) Website: 34

35 INDEPENDENT SPECIAL DISTRICTS Florida Inland Navigation District 0065 This district was established in 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. Contact Phone: (561) Website: St. Johns River Water Management District 0060 Florida Statute created this district in March of 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. Contact Phone: (386) Website: 35

36 HOSPITAL AUTHORITIES Halifax Hospital 0100 Halifax District Hospital opened its doors to the community on January 3, Founded by the state legislature, the hospital began operations with 125 licensed beds. During World War II, the hospital became a convalescent facility. In 1947, it was remodeled and returned to the community as an acute care general hospital. In 1985, the hospital was designated as the area's only Level II Trauma Center and changed its name to Halifax Medical Center. In 2007, after many additional services were added, Halifax Medical Center became Halifax Community Health System, and recently simplified the name to Halifax Health. Halifax Health is the area's largest healthcare provider with a tertiary and community hospital with 678 licensed beds, more than 500 physicians on its medical staff representing 46 medical specialties. This district covers the following areas: Area Millage Group County Northeast 200 Daytona Beach 204 & 214 Daytona Beach Shores 403 Flagler Beach 205 Holly Hill 203 Ormond Beach 201 Ponce Inlet 405 Port Orange 402 South Daytona 401 Contact Phone: (386) Website: Southeast Volusia Hospital District 0120 Established in the will of the late Bert Fish, the Trust was intended to maintain a hospital in DeLand, New Smyrna Beach, and Sanford. The last hospital still owned by the Trust was sold to the DeLand Medical Foundation in The West Volusia Memorial Hospital purchased the Hospital from the DeLand Medical Foundation. In 1988 the Bert Fish Testamentary Trust was legally converted from a Trust to a Foundation. The Bert Fish Foundation continues to operate as a not-for-profit organization under the purview of the Internal Revenue Code. The Foundation is funding health care clinics in Volusia County for the care of the indigent. The Foundation funds educational grants in 36

37 the Health care fields. It gave the initial funding for the AIDS clinic in Volusia. The Foundation is involved in many eleemosynary projects in the medical field. This district covers the following areas: Area Millage Group County Southeast 600 County Silver Sands 660 Edgewater 604 New Smyrna Beach 601 Oak Hill 603 Port Orange 602 Contact Phone: (386) Website: West Volusia Hospital Authority 0070 The West Volusia Hospital Authority (WVHA) is an independent special taxing district established by the State of Florida for the purpose of providing access to health care for indigent residents of the district. It is funded by ad valorem (property) taxes, and uses its funding to provide access to health care. This district covers the following areas: Area Millage Group County Westside 100 Daytona Beach 885 DeBary 015 DeLand 012 Deltona 016 Lake Helen 013 Orange City 014 Pierson 011 Contact Phone: (386) Website: 37

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39 NON AD VALOREM ASSESSMENTS (NAVAS) City of Daytona Beach Name: International Speedway Blvd District Auth#: st 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. Contact: Jim Nelson, City of Daytona Beach at (386) Rates for the last 5 years City of DeBary Per FF Per FF Per FF Per FF Per FF Name: DeBary Solid Waste Auth#: st Tax Roll: 1994 Purpose: Garbage collection Contact: Liz Bauer, City of DeBary at (386) Rates for the last 5 years Name: Orlandia Heights Auth#: st Tax Roll: 1999 Purpose: Roadway repairs and improvements Contact: Liz Bauer, City of DeBary at (386) Rates for the last 5 years Proposed Rate = $1.90 per FF 2016 Proposed Rate = $

40 Proposed Rate = $ Name: DeBary Stormwater Auth#: st Tax Roll: 2005 Purpose: Drainage and Stormwater ERU: 2,560 sf impervious surface Contact: Liz Bauer, City of DeBary at (386) Rates for the last 5 years 2011 $84public/$42private/$42undeveloped 2012 $84public/$42private/$42undeveloped 2013 $84public/$42private/$42undeveloped 2014 $84public/$42private/$42undeveloped 2015 $192public/$96private/$96undeveloped 2016 Proposed Rate* = $ (public) / $96.00 (private)/$96.00 (undeveloped) *Property owner s w/senior Exemption are exempt from stormwater assessment Name: Ft. Florida Rd Area Special Assessment District Auth#: st 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) Rates for the previous year 2015 $1, Proposed Rate = $1, DeBary Streetlighting Districts: 1930 Lake Marie 2460 Reserve at Deb Uts 1 & Leisure World 2480 Parkview & Parkview DeBary West 2580 River Bluff 2050 DeBary East 2750 Park View Heights 2060 Summer Haven 2760 Reserve at Deb Uts 3 & Woodbound Lakes 2780 Saxon Wood 2120 Pinnacle Plaza 2790 DeBary Plantation Ut 17 SLD 2140 DeBary Plantation 2900 Spring Glen Unit 1 & Eagles Nest 2940 Woodlands at Glen Abbey 2170 DeBary Plantation West 2950 Spring View Uts Glen Abbey Lane 3030 Buena Vista 2260 DeBary Woods 3040 Glen Abbey Club

41 2400 Heritage Woods 3080 Springview Ind Pk, Ph 1& Surrey Run 3330 Riviera Bella Contact: Liz Bauer, City of DeBary at (386) City of DeLand Name: Glenwood Springs Auth#: st Tax Roll: 2011 Purpose: Streetlighting Contact: City of DeLand Finance Department, (386) Rates for the last 5 years Name: Blue Lake Woods Auth#: st Tax Roll: 2012 Purpose: Streetlighting Contact: City of DeLand Finance Department, (386) Rates for the last 4 years Proposed Rate = $ Proposed Rate = $97.42 City of Deltona Name: Deltona Garbage Auth#: st Tax Roll: 1996 Purpose: Garbage collection Contact: Susan Helberg, City of Deltona (386) Rates for the last 5 years

42 Proposed Rate = $ Name: Deltona Improved Stormwater RES Auth#: st Tax Roll: 1996 Purpose: Drainage and Stormwater for Residential properties Contact: Susan Helberg, City of Deltona, (386) ERU: 3,484 sf of impervious surface Rates for the last 5 years per 1 ERU per 1 ERU per 1 ERU per 1 ERU per 1 ERU 2016 Proposed Rate = $ per 1 ERU Name: Deltona Vacant Stormwater RES Auth#: st Tax Roll: 1996 Purpose: Drainage and Stormwater for Vacant properties Contact: Susan Helberg, City of Deltona, (386) ERU: 3,484 sf of impervious surface Rates for the last 5 years (0163) per.63 ERU per.63 ERU per.63 ERU per.63 ERU per.63 ERU 2016 Proposed Rate = $ per.63 ERU Name: Deltona Improved Stormwater other Auth#: st Tax Roll: 2009 Purpose: Drainage and Stormwater for commercial improved properties Contact: Susan Helberg, City of Deltona, (386) ERU: 3,484 sf of impervious surface Rates for the last 5 years per 1 ERU per 1 ERU 42

43 per 1 ERU per 1 ERU per 1 ERU 2016 Proposed Rate = $ per 1 ERU Name: Deltona Vacant Stormwater other Auth#: st Tax Roll: 2009 Purpose: Drainage and Stormwater for commercial vacant properties Contact: Susan Helberg, City of Deltona, (386) ERU: 3,484 sf of impervious surface Rates for the last 5 years (0163) per.63 ERU per.63 ERU per.63 ERU per.63 ERU per.63 ERU 2016 Proposed Rate = $ per.63 ERU Deltona Streetlighting Districts 2100 Ken Sub 2880 Arbor Ridge 2130 Crystal 2890 Beal Street 2180 Timber Ridge 2980 Baylor Drive 2210 Deltona Woods 2990 Saxon Ridge 2240 Timbercrest 3000 Anchor Drive 2310 Sterling Park 3010 Shafton Avenue 2340 Rayston Street 3020 Prescott Boulevard 2350 Tradewinds Drive 3070 Embassy Drive 2370 Azora Drive 3170 Rosetta 2420 Trumball Street 3220 Ludlum Drive 2430 Johnson Court 3240 Lynn River Drive 2440 Goodrich Drive 3260 Echo Ct 2490 Acadian Street 3270 Brewster Dr 2500 Giovanni Street 3310 Croton Ave 2520 Whipple Drive 3320 Maldive Court 2650 Brickell Drive 3350 Sullivan Street 2670 Diamond Street 3380 Coachman Drive 2850 Antoinette Street 3400 Oasis Ave **new for 2016** 2860 Waco Drive Arbor Ridge Unit 5 **new for 2016** (combined w/auth #2880) 43

44 City of Holly Hill Name: Holly Hill Stormwater Auth#: st Tax Roll: 2011 Purpose: Drainage and Stormwater Contact: Utilities Billing Dept, City of Holly Hill, (386) ERU: 2,050 sf of impervious surface Rates for the last 5 years Proposed Rate = $84.00 Indigo Community Development District (CDD) On 12/14/94, the Florida Land and Water Adjudicatory Commission filed a proposed final rule with the Office of the Secretary of State proposing the establishment of the Indigo CDD. This was created for the development of the infrastructure (new roads, sidewalks ) for the Indigo (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 Contact: Sheryl Fulks, (904) , ext. 407 City of Lake Helen The rates vary per parcel & per authority each year. Name: Lake Helen Garbage Auth#: st Tax Roll: 1996 Purpose: Garbage Collection Contact: Jason Yarborough, City of Lake Helen, (386) Rates for the last 5 years

45 Name: Lake Helen Stormwater Auth#: st Tax Roll: 1996 Purpose: Drainage and Stormwater. Contact: Jason Yarborough, City of Lake Helen, (386) ERU: Rates for the last 5 years Name: Lake Helen Residential Fire ***NEW FOR 2016*** Auth#: st Tax Roll: 2016 Purpose: Fire Control Contact: Jason Yarborough, City of Lake Helen, (386) Proposed Rate = $ Name: Lake Helen Non-Residential Fire ***NEW FOR 2016*** Auth#: st Tax Roll: 2016 Purpose: Fire Control Contact: Jason Yarborough, City of Lake Helen, (386) Name: Lake Helen Vacant Fire ***NEW FOR 2016*** Auth#: st Tax Roll: 2016 Purpose: Fire Control Contact: Jason Yarborough, City of Lake Helen, (386) Proposed Rate = $ Proposed Rate = $ Per dwelling unit 2016 Proposed Rate = $.19 Per square foot 45

46 City of New Smyrna Beach Proposed Rate = $26.00 Per parcel Name: NSB Paving Auth#: st Tax Roll: 2012 Purpose: Roadway paving for lots adjoining the 2600 blocks of Fairmont and Westwood Avenues Contact: Kyle Fegley, City of New Smyrna Beach, (386) Proposed Rate = $77.39 to $ Name: NSB Stormwater Auth#: st Tax Roll: 2010 Purpose: Drainage and Stormwater Contact: Lonny Russell, City of New Smyrna Beach, (386) ERU: 1,818 sf of impervious surface Rates for the last 5 years Proposed Rate = $87.00 per ERU Name: NSB Canal Calore Dredging Auth#: st Tax Roll: 2016 Purpose: Drainage and Stormwater Contact: Althea Philord, City of New Smyrna Beach, (386) City of Oak Hill Name: Oak Hill Solid Waste Auth#: st Tax Roll: 1992 Purpose: Garbage Collection Contact: Amanda Osweiler, City of Oak Hill, (386) Rates for the last 5 years Proposed Rate = $634.60

47 City of Orange City Name: Orange City Solid Waste Auth#: st Tax Roll: 2007 Purpose: Garbage Collection Contact: Christine Davis, City of Orange City, (386) Rates for the last 5 years Proposed Rate = $ Proposed Rate = $ Name: Orange City Stormwater Auth#: st Tax Roll: 2015 Purpose: Drainage and Stormwater Contact: Christine Davis, City of Orange City, (386) EBU: Equivalent Benefit Units 1 EBU equals 500 sf of impervious surface for commercial and residential properties Rate for the previous year City of Port Orange per EBU 2016 Proposed Rate = $12.07 per EBU Name: Port Orange Stormwater Auth#: st Tax Roll: 2005 Purpose: Drainage and Stormwater Contact: Cherie Cadenhead, City of Port Orange, (386) ERU: 3,050 sf of impervious surface Rates for the last 5 years

48 Volusia County Accounting Name: Capri Dr Water Sewer Paving Auth#: st Tax Roll: 2007 Purpose: Proposed Rate = $ Created for the purpose of installing potable water lines, dry sewer lines, drainage structures and road paving. Contact: Dawn Lewis, Volusia County Accounting, (386) , ext Ranges of Rates for the last 5 years Proposed Rate = $1, to $4, Name: Shell Harbor Road Paving Auth#: st Tax Roll: 2007 Purpose: Road paving Contact: Dawn Lewis, Volusia County Accounting, (386) , ext Rates for the last 5 years Proposed Rate = $ Name: West Highlands Improvement District Auth#: st Tax Roll: 2008 Purpose: Establishing, constructing, repairing and maintaining roads. Contact: Dawn Lewis, Volusia County Accounting, (386) , ext Rates for the last 5 years

49 Volusia County Solid Waste Proposed Rate = $53.76 to $1, Name: Volusia County Garbage Auth#: st Tax Roll: 1988 (Deltona area only) 1989 all unincorporated areas Purpose: Garbage Collection Contact: Lynne Walter, Volusia County Solid Waste, (386) Rates for the last 5 years Volusia County Stormwater Proposed Rate = $ Name: Volusia County Stormwater Auth#: st 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) ERU: 2,775 sf of impervious surface Rates for the last 5 years Volusia County Streetlighting Districts 1800 Tanglewood Tomoka 2280 Minaki Heights 1810 Breezewood Park 2290 Sandpiper Forest 1820 North Peninsula 2300 Spring Hill 2016 Proposed Rate = $72.00 per ERU

50 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) , ext Volusia County Road and Bridge Name: West Highlands Maintenance District Auth#: st Tax Roll: 2008 Purpose: Road Maintenance Contact: Judy Grim, Volusia County Road and Bridge, (386) Rates for the last 5 years Proposed Rate = $56.70

51 NON AD VALOREM PROPOSED 2016 RATES Districts other than Streetlighting 51

52 County Streetlighting Districts 52

53 DeBary Streetlighting Districts 53

54 DeLand Streetlighting Districts Deltona Streetlighting Districts 54

55 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 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 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 55

56 initiate the exchange, you must submit your evidence to the Property Appraiser at least 15 days before the hearing and request (in writing) the Property Appraiser's evidence. When you submit your evidence to the Property Appraiser, please provide the VAB clerk a copy. 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 25 th 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 25 th 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 30 th 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 25 th 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, 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 , 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 the Property Appraiser with the petition. An incorporated attached list of parcels by parcel number or account 56

57 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 , 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 , 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 , 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. 57

58 58

59 SENIOR HOMESTEAD EXEMPTION Senior Homestead Exemption The 1999 Legislature enacted Chapter , Laws of Florida, effective July 1, This new legislation creates section , 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, * The 2007 Legislature enacted Chapter , 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 (2016) 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

60 Taxing Authorities granting the $25,000 Senior Homestead Exemption: Taxing Authority Authority Code Daytona Beach Downtown Development 0570 Daytona Beach Shores 0240 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 0270 New Smyrna Beach 2005 Bond 0271 Orange City 0170 Ormond Beach 0180 Ormond Beach 2002 Bond 0181 Ormond Beach 2003 Bond 0182 Ormond Beach 2010 Bond 0184 Ponce Inlet 0260 Port Orange 0230 Port Orange 2006 Bond 0234 South Daytona 0220 Taxing Authorities granting the $10,000 Senior Homestead Exemption: Taxing Authority 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) New Smyrna Beach (386) Orange City (386) Daytona Beach (386) Application Deadline: March 1 st of each year. 60

61 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 , 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: Taxing Authority Authority Code DeBary 0190 Deltona 0130 Holly Hill 0200 New Smyrna Beach 0270 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

62 BREAKDOWN OF 10K, 25K, 50K AND 25 YEAR RESIDENCY SENIOR EXEMPTION 62

63 2016 [PROPOSED] SENIOR TAX EXEMPTION AMOUNT AND TAX SAVINGS 63

64 2016 PROPOSED MILLAGE RATES Millage Group 011 Town of Pierson 64

65 Millage Group 012 City of DeLand 65

66 Millage Group 013 City of Lake Helen 66

67 Millage Group 014 City of Orange City 67

68 Millage Group 015 City of DeBary 68

69 Millage Group 016 City of Deltona 69

70 Millage Group 100 County, Westside 70

71 Millage Group 200 County, Northeast 71

72 Millage Group 201 City of Ormond Beach 72

73 Millage Group 203 City of Holly Hill 73

74 Millage Group 204 City of Daytona Beach 74

75 Millage Group 205 City of Flagler Beach 75

76 Millage Group 214 City of Daytona Beach 76

77 Millage Group 401 City of South Daytona 77

78 Millage Group 402 City of Port Orange 78

79 Millage Group 403 City of Daytona Beach Shores 79

80 Millage Group 405 Town of Ponce Inlet 80

81 Millage Group 600 County, Southeast 81

82 Millage Group 601 City of New Smyrna Beach 82

83 Millage Group 602 City of Port Orange 83

84 Millage Group 603 City of Oak Hill 84

85 Millage Group 604 City of Edgewater 85

86 Millage Group 660 County, Silver Sands 86