Special Assessment Rolls
Commencing in 2015, the Board of County Commissioners levied and imposed a fire rescue services assessment on each improved parcel of property located within the unincorporated area of Leon County (with certain limited exceptions). The Board utilizes a fire rescue rate study in developing a valid special assessment, and the last rate study was completed in 2023. The assessment was determined to be reasonably related to the cost of providing fire rescue services to those improved parcels of property, and its purpose is to fund fire rescue services annually within the unincorporated area of the County, commencing October 1, 2023. On September 15, 2025, the Board of County Commissioners approved changes to Chapter 7, Article IV, Section 7-44, of the Code of Laws of Leon County, Florida, revising the methods for collecting fire rescue charges and fees without any increase to the rate. The County collects the fire services assessment using the uniform method of collection through the annual property tax bill for all non-governmental properties.
The Belair/Annawood, Woodville, Northeast Lake Munson, and Killearn Lakes sewer service rates are set by the City of Tallahassee in accordance with City ordinances and policies and are calculated as follows. The readiness-to-serve charge is a fixed charge imposed on all properties in the service area, pursuant to Section 21-402(b), Tallahassee Code of Ordinances. The charge is intended to cover a portion of the City’s costs of operating and maintaining the sewer system and other costs incurred to ensure the sewer system is ready to serve when customers choose to connect. The Belair/Annawood, Woodville, and Northeast Lake Munson sewer service rates include a usage charge. The usage charges are usually calculated based on use related to the property. Some properties within the Belair/Annawood Area do not have a metered service City utility account and also do not receive City potable water. Such properties are instead charged a flat sewer service usage charge pursuant to Section 21-402(c), Tallahassee Code of Ordinances.
Commencing in 1995, the Leon County Board of County Commissioners imposed an annual solid waste disposal services assessment on each improved parcel of residential property located within the unincorporated area of Leon County. The assessment was determined to be reasonably related to the cost of providing for the construction, operation and maintenance of the solid waste disposal system for the benefit of those improved parcels of residential property, and its purpose is to fund such services annually within the unincorporated area of the County. In 1996, the Board set the amount of the solid waste assessment at $40.00 per annum, and the special assessment had not been increased since that time. The Board commissioned an independent rate study, which established that an annual assessment of $134.00 per residential unit would fully fund solid waste disposal services. Instead of implementing the full increase in one year, the Board approved a phased increase over the next five years as follows:
- $80.00 for fiscal year 2027 (October 1, 2026 – September 30, 2027).
- $80.00 for fiscal year 2028 (October 1, 2027 – September 30, 2028).
- $120.00 for fiscal year 2029 (October 1, 2028 – September 30, 2029).
- $120.00 for fiscal year 2030 (October 1, 2029 – September 30, 2030).
- $134.00 for fiscal year 2031 (October 1, 2030 – September 30, 2031), and each fiscal year thereafter until discontinued by the Board.
Commencing in 2013, the Leon County Board of County Commissioners levied and imposed an annual stormwater utility services assessment on each improved parcel of property located within the unincorporated area of Leon County. The assessment was determined to be reasonably related to the cost of providing stormwater utility services, including but not limited to, flood prevention and response; construction of stormwater treatment facilities; stormwater pond maintenance; and water quality monitoring for the benefit of those improved parcels of property, and its purpose is to fund such stormwater utility services annually within the unincorporated area of the County.