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Assessment Districts

An Assessment District (formerly known as a Special Taxing District) is a designated area whereby a majority of property owners agree to allow Miami-Dade County to provide public improvements and special services through a non-ad valorem assessment. The County oversees 1,070 active districts providing services to approximately 389,740 households in unincorporated and municipal neighborhoods throughout the County. The types of services provided are: street lighting, security guard, multipurpose maintenance and capital improvements.

These districts are petitioned for and voted on by the residents within the area or created by developers at the inception of a development project. These services are beyond those traditionally provided by County government and are billed to property owners as non-ad valorem assessments included in their annual property tax bills. By creating these assessment districts it gives communities the opportunity to make improvements in the public areas of their neighborhoods which could not be conveniently done otherwise.

To see if you live in an Assessment District, enter your address and select the "Taxing Districts" tab.

Street Lighting Districts

Street Lighting Districts provide street lights in residential communities and commercial areas. These districts allow for illumination during evening hours, increase visibility and provide a safety feature in communities. Currently there are 902 active street lighting districts, servicing approximately 234,311 properties, accounting for 41,000 lights distributed over 33,000 poles which are maintained by Florida Power & Light Company.

Security Guard Districts

Security Guard Districts provide stationary guards who staff guard houses at the entrance of residential communities. Security Guard Districts are also created to provide roving security guard services in a neighborhood. There are currently 44 Security Guard Districts providing security services to approximately 15,214 properties.

Multi-Purpose Maintenance Districts

Multi-Purpose Maintenance Districts provide services such as landscape maintenance, aquatic weed control in lakes, maintenance of community walls and entrance features. Maintenance services are currently provided in 122 districts servicing approximately 31,741 properties.

Capital Improvements Districts

Capital Improvements Districts provides for (one-time) upgrades or improvements within the public right-of-way. For example, water/sewer, drainage, utilities and other roadway improvements. Currently there are 2 active districts that provided improvements to approximately 152 properties.

Create an Assessment District

The process to create an assessment district differs between developers and homeowners as follows:

If you are a developer:

  • District required during the land development process.
  • Petition package is prepared for developer to complete.
  • Developer is responsible for administrative and first year costs.
  • Legislative package is prepared for Board of County Comission (BCC) approval.
    • First Reading
    • Public Hearing
  • No election required.
  • Implementation phase.
    • Varies according to the status of the development.

If you are a homeowner:

  • Letter of intent is received from Homeowner Association (HOA) or homeowners. 
    • For homeowners 10 percent of the resident owners' signatures are required.
  • Petition package is prepared for homeowner to complete.
    • Signatures of 50 percent of the homeowners required.
  • Legislative package is prepared for BCC approval.
    • First Reading
    • Public Hearing
  • Election
    • Majority of qualified voters say yes.
  • Collection of Special Assessments.
    • Covers administrative and first year's cost.
  • Implementation phase.
    • Varies according to the type of Assessment District.

Dissolve an Assessment District

The process to dissolve an Assessment District historically is at the request of homeowners or their HOA.

  • Letter of intent is received from homeowners or HOA.
    • For homeowners 10 percent of the resident owners' signatures are required.
  • Petition package is prepared for homeowner to complete.
    • Signatures of 50 percent of the homeowners required.
  • Legislative package is prepared for BCC approval.
    • First Reading
    • Public Hearing
      • If approved, BCC rescinds assessment roll.
  • No election required.
  • Services cease.
  • Financial reconciliation.
    • If there is a surplus in the district's accounts, the Department refunds any excess funds, reimbursing owners for unexpended special assessments, minus the costs of dissolving the district. If there is a deficit, each owner is responsible for paying their share of the remaining balance, including the costs of dissolving the district.
  • Removal of fixtures.
    • For Street Lighting Districts, the lights are removed at the existing district’s cost, according to Florida Power & Light's (FPL) SL-1 Rate Schedule. The district will pay FPL an amount equal to the original installed cost of the removed facilities less any salvage value and any depreciation, plus removal costs. Depreciation is calculated based on current depreciation rates as approved by the Florida Public Service Commission.

Municipalities act as governing body for Assessment Districts

Effective Nov. 8, 2016, Miami-Dade County voters approved a Charter Amendment under Ordinance No. 16-14 (Miami-Dade County, Fla., Code. Ch. 18, art. I, §18-3.1) authorizing municipalities to act as the governing body for Assessment Districts located entirely within their municipalities.

Homeowners or Homeowner Associations interested in creating, dissolving or transferring their districts to their municipalities may obtain detailed instructions and official petition packages from the Miami-Dade County Parks, Recreation and Open Spaces Department, Assessment Districts Division, Stephen P. Clark Center, 111 NW 1st Street, 15th floor, Miami, FL 33128.

For more information, call 305-375-5514 or 305-375-2702, or email [email protected].

Sellers of property must inform buyer if property is in an assessment district

If you are selling a property that is within an assessment district, you are required to let buyers know that the property is located within an assessment district and must pay special annual assessments. Sellers are also required to record the buyer's written acknowledgment. Read the ordinance.

If you cannot view PDF PDF files, you can download Acrobat Reader  for free from Adobe Systems, Inc. In order to use PDF files, you must have Acrobat installed on your computer.

Back to Top Page Last Edited: Wed Oct 10, 2018 8:15:51 AM

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