Road and Drainage District Non-Ad Valorem Assessment History
History of the Road and Drainage District
The Public Works Department is funded mainly by an annual non-ad valorem Road and Drainage District assessments. Unlike property taxes, non-ad valorem assessments are not based on the value of real and personal property. A non-ad valorem assessment represents a charge for services based upon the estimated benefit received by each property. Costs associated with providing a service funded by non ad-valorem assessments must be fairly apportioned among benefiting properties. Assessments are imposed annually and cover the period from October 1st through September 30th of each year. The assessments are payable as part of the property tax bill each year.
Learn more about the history of the Road and Drainage District
Road and Drainage District Non-Ad Valorem Assessment Methodologies
The Road and Drainage District enabling ordinance, City of North Port Administrative Code, Chapter 66, Article III. Road and Drainage District, Section 66-52(c)(6), requires a review of the assessment methodology and rates. If during review a study is determined to be needed, it is conducted in the following fiscal year. The District methodology reports can be viewed below:
The assessments of the Road and Drainage District must meet the Florida case law requirements for a valid special assessment which are as follows:
- The services provided must confer a special benefit to the property being assessed
- The costs assessed must be fairly and reasonably apportioned among the properties that receive the special benefit
Historical Assessments
FY 2022-2023 Road and Drainage District Non-Ad Valorem Assessment Rates
Non-Ad Valorem Assessment Rates Per Unit by Service Component
| Service |
Rate |
Unit |
| Administrative Services |
$3.81 |
Per Parcel |
| Base Road Services |
$17.88 |
Per Road ERU |
| Enhanced Road Services |
$41.15 |
Per Road ERU |
| Primary Drainage (Drainage I) |
$32.50 |
Per Drainage EDU |
| Secondary Drainage (Drainage II) |
$27.36 |
Per Drainage EDU |
| Tertiary Drainage (Drainage III) |
$50.58 |
Per Drainage EDU |
FY 2021-2022 Road and Drainage District Non-Ad Valorem Assessment Rates
Non-Ad Valorem Assessment Rates Per Unit by Service Component
| Service |
Rate |
Unit |
| Administrative Services |
$3.81 |
Per Parcel |
| Base Road Services |
$17.88 |
Per Road ERU |
| Enhanced Road Services |
$41.15 |
Per Road ERU |
| Primary Drainage (Drainage I) |
$32.50 |
Per Drainage EDU |
| Secondary Drainage (Drainage II) |
$27.36 |
Per Drainage EDU |
| Tertiary Drainage (Drainage III) |
$50.58 |
Per Drainage EDU |
FY 2020-2021 Road and Drainage District Non-Ad Valorem Assessment Rates
Non-Ad Valorem Assessment Rates Per Unit by Service Component
| Service |
Rate |
Unit |
| Administrative Services |
$3.77 |
Per Parcel |
| Base Road Services |
$17.70 |
Per Road ERU |
| Enhanced Road Services |
$40.74 |
Per Road ERU |
| Primary Drainage (Drainage I) |
$32.18 |
Per Drainage EDU |
| Secondary Drainage (Drainage II) |
$27.09 |
Per Drainage EDU |
| Tertiary Drainage (Drainage III) |
$50.08 |
Per Drainage EDU |
FY 2019-2020 Road and Drainage District Non-Ad Valorem Assessment Rates
Non-Ad Valorem Assessment Rates Per Unit by Service Component
| Service |
Rate |
Unit |
| Administrative Services |
$3.77 |
Per Parcel |
| Base Road Services |
$17.70 |
Per Road ERU |
| Enhanced Road Services |
$40.74 |
Per Road ERU |
| Primary Drainage (Drainage I) |
$32.18 |
Per Drainage EDU |
| Secondary Drainage (Drainage II) |
$27.09 |
Per Drainage EDU |
| Tertiary Drainage (Drainage III) |
$50.08 |
Per Drainage EDU |
FY 2018-2019 Road and Drainage District Non-Ad Valorem Assessment Rates
Non-Ad Valorem Assessment Rates Per Unit by Service Component
| Service |
Rate |
Unit |
| Base Roads Administrative Services |
$4.40 |
Per Road ERU |
| Base Road Services |
$11.94 |
Per Road ERU |
| Enhanced Road Services |
$30.53 |
Per Road ERU |
| Mowing AdministrativeServices |
$3.99 |
Per Parcel |
| Right of Way Mowing |
$51.64 |
Per Parcel |
| Drainage Administrative Services |
$5.27 |
Per Drainage DBU |
| Primary Drainage (Drainage I) |
$34.50 |
Per Drainage DBU |
| Secondary Drainage (Drainage II) |
$20.04 |
Per Drainage DBU |
| Tertiary Drainage (Drainage III) |
$21.29 |
Per Drainage DBU |
FY 2017-2018 Road and Drainage District Non-Ad Valorem Assessment Rates
Non-Ad Valorem Assessment Rates Per Unit by Service Component
| Service |
Rate |
Unit |
| Base Roads Administrative Services |
$4.40 |
Per Road ERU |
| Base Road Services |
$11.94 |
Per Road ERU |
| Enhanced Road Services |
$30.53 |
Per Road ERU |
| Mowing Administrative Services |
$3.99 |
Per Parcel |
| Right of Way Mowing |
$51.64 |
Per Parcel |
| Drainage Administrative Services |
$5.27 |
Per Drainage DBU |
| Primary Drainage (Drainage I) |
$34.50 |
Per Drainage DBU |
| Secondary Drainage (Drainage II) |
$20.04 |
Per Drainage DBU |
| Tertiary Drainage (Drainage III) |
$21.29 |
Per Drainage DBU |
FY 2016-2017 Road and Drainage District Non-Ad Valorem Assessment Rates
Non-Ad Valorem Assessment Rates Per Unit by Service Component
| Service |
Rate |
Unit |
| Base Roads Administrative Services |
$4.09 |
Per Road ERU |
| Base Road Services |
$11.11 |
Per Road ERU |
| Enhanced Road Services |
$28.40 |
Per Road ERU |
| Mowing Administrative Services |
$3.71 |
Per Parcel |
| Right of Way Mowing |
$48.04 |
Per Parcel |
| Drainage Administrative Services |
$4.90 |
Per Drainage DBU |
| Primary Drainage (Drainage I) |
$32.09 |
Per Drainage DBU |
| Secondary Drainage (Drainage II) |
$18.64 |
Per Drainage DBU |
| Tertiary Drainage (Drainage III) |
$19.80 |
Per Drainage DBU |
FY 2015-2016 Road and Drainage District Non-Ad Valorem Assessment Rates
Non-Ad Valorem Assessment Rates Per Unit by Service Component
| Service |
Rate |
Unit |
| Base Roads Administrative Services |
$4.09 |
Per Road ERU |
| Base Road Services |
$11.11 |
Per Road ERU |
| Enhanced Road Services |
$28.40 |
Per Road ERU |
| Mowing Administrative Services |
$3.71 |
Per Parcel |
| Right of Way Mowing |
$48.04 |
Per Parcel |
| Drainage Administrative Services |
$4.90 |
Per Drainage DBU |
| Primary Drainage (Drainage I) |
$32.09 |
Per Drainage DBU |
| Secondary Drainage (Drainage II) |
$18.64 |
Per Drainage DBU |
| Tertiary Drainage (Drainage III) |
$19.80 |
Per Drainage DBU |
FY 2014-2015 Road and Drainage District Non-Ad Valorem Assessment Rates
Non-Ad Valorem Assessment Rates Per Unit by Service Component
| Service |
Rate |
Unit |
| Base Roads Administrative Services |
$3.93 |
Per Road ERU |
| Base Road Services |
$10.68 |
Per Road ERU |
| Enhanced Road Services |
$27.31 |
Per Road ERU |
| Mowing Administrative Services |
$3.57 |
Per Parcel |
| Right of Way Mowing |
$46.19 |
Per Parcel |
| Drainage Administrative Services |
$4.71 |
Per Drainage DBU |
| Primary Drainage (Drainage I) |
$30.86 |
Per Drainage DBU |
| Secondary Drainage (Drainage II) |
$17.92 |
Per Drainage DBU |
| Tertiary Drainage (Drainage III) |
$19.04 |
Per Drainage DBU |
FY 2013-2014 Road and Drainage District Non-Ad Valorem Assessment Rates
Non-Ad Valorem Assessment Rates Per Unit by Service Component
| Service |
Rate |
Unit |
| Base Roads Administrative Services |
$3.89 |
Per Road ERU |
| Base Road Services |
$10.57 |
Per Road ERU |
| Enhanced Road Services |
$27.04 |
Per Road ERU |
| Mowing Administrative Services |
$3.53 |
Per Parcel |
| Right of Way Mowing |
$45.73 |
Per Parcel |
| Drainage Administrative Services |
$4.66 |
PerDrainageDBU |
| Primary Drainage (Drainage I) |
$30.55 |
Per Drainage DBU |
| Secondary Drainage (Drainage II) |
$17.74 |
Per Drainage DBU |
| Tertiary Drainage (Drainage III) |
$18.85 |
Per Drainage DBU |
FY 2011-2012 and FY 2012-2013 Road and Drainage District Non-Ad Valorem Assessment Rates
Non-Ad Valorem Assessment Rates Per Unit by Service Component
| Service |
Rate |
Unit |
| Component 1 |
$3.93 |
Per Road ERU |
| Component 2 |
$5.01 |
Per Drainage Acre |
| Base Road Services |
$19.88 |
Per Road ERU |
| Enhanced Road Services |
$21.32 |
Per Road ERU |
| Right-of-Way Mowing Services |
$47.62 |
Per Parcel |
| Primary Drainage (I) Services Residential |
$23.92 |
Per Drainage Billing Unit |
| Primary Drainage (I) Services Non-Residential |
$56.29 |
Per Drainage Billing Unit |
| Secondary Drainage (II) Services Residential |
$8.76 |
Per Drainage Billing Unit |
| Secondary Drainage (II) Services Non-Residential |
$25.00 |
Per Drainage Billing Unit |
| Tertiary Drainage (III) Services Residential |
$26.02 |
Per Drainage Billing Unit |
| Tertiary Drainage (III) Services Non-Residential |
$68.00 |
Per Drainage Billing Unit |
FY 2010-2011 Road and Drainage District Non-Ad Valorem Assessment Rates
Non-Ad Valorem Assessment Rates Per Unit by Service Component
| Service |
Rate |
Unit |
| Component 1 |
$ 3.93 |
Per Road ERU |
| Component 2 |
$5.01 |
Per Drainage Acre |
| Base Road Services |
$19.88 |
Per Road ERU |
| Enhanced Road Services |
$ 21.32 |
Per Road ERU |
| Right-of-Way Mowing Services |
$47.62 |
Per Parcel |
| Primary Drainage (I) Services Residential |
$ 23.92 |
Per Drainage Billing Unit |
| Primary Drainage (I) Services Non-Residential |
$ 56.29 |
Per Drainage Billing Unit |
| Secondary Drainage (II) Services Residential |
$ 8.76 |
Per Drainage Billing Unit |
| Secondary Drainage (II) Services Non-Residential |
$ 25.00 |
Per Drainage Billing Unit |
| Tertiary Drainage (III) Services Residential |
$ 26.02 |
Per Drainage Billing Unit |
| Tertiary Drainage (III) Services Non-Residential |
$ 68.00 |
Per Drainage Billing Unit |
Road and Drainage District Capital Improvements Non-Ad Valorem Assessment Rates
The North Port Road and Drainage District Capital Improvements non-ad valorem assessment rates to be adopted for Fiscal Year 2020-2021 through Fiscal Year 2038-2039 are as follows:
Capital Improvements Assessment Rates per Unit by Service Component
| Service |
Rate |
Unit |
| Base Road |
$4.38 |
Per Parcel* |
| Enhanced Road |
$41.62 |
Per Parcel* |
*Parcel refers to each parcel in existence as of the Fiscal Year 2013-2014 capital improvements non-ad valorem assessment roll. Parcel splits or combinations will result in the assessment increasing or decreasing accordingly for each new parcel.