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1. How is an assessment initiated?

Under Chapter 94 of the Pasco County of Ordinances, an assessment project can either be initiated through a citizen petition OR by the action of the Board of County Commissioners. Even if a petition fails to achieve the passage requirements set forth in the Ordinance, the Board has the ultimate authority to adopt an assessment where it believes it would be in the best interest of the health, safety and welfare of the residents within the boundaries of the proposed project.

2. How is my assessment calculated?

Under Board Resolution 02-210 establishing the assessment methodology to be used for assessments adopted under Chapter 94 of the Pasco County Code of Ordinances, assessments are based on the number of Equivalent Residential Units (ERUS) applicable to your property. The ERU methodology is based on the theory that each dwelling unit that is either already built or may be built in the future on a particular piece of property and which has access to the public road(s) that is or are being improved as part of the assessment project area will receive a benefit by being able to utilize the improved road. The more dwelling units permitted by the residential zoning applicable to a particular parcel, the greater the proportionate share of the assessment costs will be apportioned to that particular parcel based on increased potential vehicular use of the public road and the related impact on the wear and tear on the public road.

3. What are ERUS and how are they calculated?

ERUS (Equivalent Residential Units) are based on the following factors:

1. The number of residential dwelling units in existence on your property and the number of residential dwelling units allowed to be placed on the property under its current zoning or the predominant zoning in the project area.

4. What other factors does the County consider in calculating an assessment?

View the assessment calculation factors page for information.

5. How does an assessment project get approved?

All assessment projects (both those initiated by citizen petition and those initiated by the Board) must be approved by the Board of County Commissioners at a public hearing. Ballots will be sent out to benefitted property owners for projects initiated by citizens who will have an opportunity to vote Yes, in favor of the project or No, against the project.

Prior to the public hearing, all potentially affected property owners are notified by registered mail of the date, time and place of the proposed public hearing along with the maximum amount of assessment they may be required to pay if the project is approved. Citizens interested in an assessment are provided an opportunity to share their opinion on the matter during the public comment portion of the public hearing.

6. What will happen if I do not return my ballot?

Only those ballots received by the County within the stated time frame are counted when determining if a citizen initiated project passes or not. The failure of a property owner to vote or to vote in a timely manner will not be considered a “no” vote and will not be included in the calculation to determine if a project passes petition or not.

7. If an assessment project is approved at the public hearing, is a lien automatically placed against my property for the amount of the proposed assessment?

No. If a project is approved at a public hearing, a preliminary assessment roll listing the parcels, their owners of record and the maximum amount is adopted by the Board and recorded in the public records of the County. This roll serves as a public notice to potential new owners and other parties who may wish to have an interest in any property within the project area that an assessment (not to exceed the maximum amount listed in the roll) will become due to the County at some point in the future. This roll DOES NOT create a lien against your property and no payment for the assessment is due until it is included by the Property Appraiser on your ad valorem tax bill after all the work in the project area has been completed.

8. Since the non-ad valorem paving assessment appears on the ad valorem tax bill, isn’t it a tax?

The term ‘ad valorem’ refers to taxes, by law; an assessment is not considered a tax. Although the paving assessment will appear on the tax bill, it is an alternate method of notification and collection of a non-ad valorem paving assessment, Since the paving assessment is a non-ad valorem assessment, a property owner who has military and or disability status is not excluded from the paving assessment.

9. When will I have to pay for the paving work to be performed?

No payment is due for any work performed until the project is fully finished and the final costs have been calculated AND the County has adopted a final assessment roll which creates a legal lien for the final cost for each parcel of property included in the assessment project. Each property owner will then receive a bill from the County for the assessment amount which they can elect to pay off all at once. If the property owner doesn’t pay off the full assessment during the grace period listed on the bill, the assessment will be placed on the annual tax bill for the property where it can be paid off in full or in annual installments over the period of years listed on the bill through their annual tax bill.

10. What happens if I can’t afford to pay the assessment when I get the bill? Will I lose my property?

If you can’t or don’t want to pay the assessment when billed, the assessment will be treated like any other tax due. That is, if the assessment amount or the annual installment is not paid off by the April 1st deadline for property taxes, the Tax Collector can sell off a tax certificate for the amount of taxes due. If no subsequent annual payments are made, the Tax Collector will continue to issue tax certificates for the annual amount due.

After a minimum of 2 years of non-payment of the annual assessment installments due, a tax deed for the property can be issued. If the tax deed is sold to a third party without the property owner paying off the amount due, the property owner could lose title to their property. According to the Tax Collector’s Office though, the loss of title under such circumstances occurs very infrequently since there are multiple opportunities in the tax certificate process for the property owner to address and pay any arrearages due before a tax deed is issued.

Should you ever declare bankruptcy, transfer or sell the property and an assessment amount is still due, the County at that point will seek to be paid for the full assessment amount of any proceeds available.

11. What happens to the lien if I choose to pay-off my assessment early?

If at any point you would like to pay your assessment off early, you will be responsible for the principal, plus the entire interest that has been accrued on the parcel to date. After payment has been received, a Satisfaction of Lien will be filed with the Clerk of the Circuit Court to release the lien on your parcel.

12. Is there any way I can reduce the assessment?

At your expense, you may choose to Down Zone your parcel to a different zoning classification that would allow for fewer residential units on your parcel or have a Deed Restriction limiting the amount of development allowed on the parcel before the final assessment is adopted by the Board of County Commissioners. All costs involved in either of these processes are the sole responsibility of the property owner. If you wish to pursue either of the two options, please understand that the resale value of your property may be affected. It is important you let the County know in advance of the public hearing at which the preliminary assessment will be considered so that any necessary adjustments in the final roll can be made.

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