What are Special Assessments?
Special Assessment Projects are placed on the tax roll by the Manatee County Public Works Department once sewer, paving, drainage or canal dredging improvements are completed. Examples of Special Assessments that can be collected are:
Sewer: Improvement to property requiring use of County sewer services, in areas where property owners previously relied on septic tanks; this is usually a flat fee of $2,000, but may differ.
Paving: Improvement to property by the paving of a road; fee based on the property owner’s front footage.
Canal Dredging: Dredging a canal behind or adjacent to an owner’s property; fee based on footage.
Drainage: Improvement of property to provide better drainage; usually a flat fee.
Two public hearings are held before the County Commission by Public Works. The 1st public hearing is to obtain permission to do the improvements in a specific area. After the improvements are completed, a 2nd public hearing is held to certify the project for collection, and determine the interest rate and term over which the property owner will be permitted to pay.
How are Special Assessments billed?
When a new special assessment is approved, it is billed to the property owner, allowing 30-days to pay the assessment in full with no interest. At the end of the 30-days, if the assessment has not been paid off, it is amortized over 15 years (principal + interest) for sewer and paving; 10 years for drainage; and 5 years for canal dredging. The 1/15th, 1/10th or 1/5th of the principal and accrued interest is placed on the annual tax bill each year until paid off.
Can I pay online? How do I obtain a payoff of my Special Assessment?
Yes! Visit taxcollector.com to obtain a payoff, remit payment and print duplicate bills/receipts. Special Assessment payoffs are subject to payment of taxes.
What Methods Of Payment Are Available When Paying Property Taxes?
Online: Payment can be made by electronic debit of your checking account (must be in U.S. funds) at no charge. Payments by debit card or credit card (Visa, MasterCard, Discover, and American Express) are processed by a third-party payment processor, who charges a 2.5% process fee. Our office does not retain any portion of this fees. Note: Line of credit checks, credit card cash advance checks or checks drawn on an ACH-blocked checking account are not accepted.
In Person: We accept cash, check, debit cards, and credit cards. A $2.50 processing fee for debit cards and a 2.5% processing fee (minimum of $2.50) for credit cards will apply. Our office does not retain any portion of this fees.
When will a lien release be recorded?
When an assessment is paid off early, a lien release is sent to Board Records at the Manatee County Clerk of Court’s Office for recording. We do not send a lien release to the Clerk for recording unless the account was paid off prior to the 15th year of collection. In other words, if the assessment has a zero balance by virtue of 1/15th being placed on the tax roll each year, the lien is satisfied because it ran its course and a recorded lien release is not necessary.
If I sell my home, am I required to pay off the Special Assessment?
No, the assessment can be assumed by a new owner; however, in the case of a cut-out (property split or combination), the assessment must be paid off in full.