Road and Drainage District Non-Ad Valorem Assessment

Fiscal Year 2023-2024 Road and Drainage District Funding

Non-Ad Valorem Assessment Rates Per Unit by Service Component

Service	Rate	Unit
Administrative Services	$6.11	Per Parcel
Base Road Services	$14.24	Per Road ERU
Enhanced Road Services	$55.52	Per Road ERU
Primary Drainage (Drainage I)	$36.20	Per Drainage EDU
Secondary Drainage (Drainage II)	$27.75	Per Drainage EDU
Tertiary Drainage (Drainage III)	$80.31	Per Drainage EDU

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.