Special Assessment Districts

The Special Assessment Districts (formerly known as Special Taxing Districts) Division is responsible through Chapter 18 of the Code of Miami-Dade County for the creation, management and operation of special taxing districts. Currently, there are over 1,000 active districts comprised of approximately 271,000 households in unincorporated and municipal neighborhoods throughout Miami-Dade County. These districts provide a wide array of services such as street lighting, security guards, guardhouses, multi-purpose maintenance, and capital improvement projects. 

These districts are petitioned for and voted on by the homeowners 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 bill. By creating these districts, communities have the opportunity to make improvements in the public areas of their neighborhoods which could not be conveniently done otherwise.

LED Initiative 
Pursuant to Ordinance 19-18, the Special Assessment Districts Division is in the process of converting the special tax lighting districts from high pressure sodium (HPS) light fixtures to light-emitting diode (LED) light fixtures. This program will be performed in four phases. This project is expected to be completed by late 2021.

  • Phase 1 consists of 56 districts totaling 18,088 lights
    • This phase has been completed
  • Phase 2 is anticipated to consist of 86 districts totaling approximately 7,489 lights
    • This phase will be completed by Summer 2021
  • Phase 3 and 4 have commenced and should be completed in late 2021


  • Ordinance 19-22 – Establishing procedures for converting street light fixtures from HPS to LED.
  • Ordinance 19-18 – Sellers are required to disclose to buyers that real property is located within a special taxing district.
  • Ordinance 16-14 – Authorizing municipalities to act as the governing body for existing special taxing districts.

Notice of Public Hearing for FY2021-22 Proposed Non-Ad Valorem Assessments

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