Assessment may already appear
The parcel is within an established district. Review the current tax bill, district records, service type and assessment history.
Paragraph 19 · Addendum CC
The purchase price is not the property’s only cost when a special taxing district is attached.
Addendum CC informs the buyer that a Miami-Dade County property is—or will be—inside a special taxing district and subject to assessments for improvements or services.
What Addendum CC does
It puts an additional property-based charge into the buyer’s contract file.
Miami-Dade County special taxing districts fund particular improvements or services for properties within a defined area. The resulting charge is generally collected as a non-ad valorem assessment on the property tax bill.
Addendum CC tells the buyer that the property is already—or will be—within such a district. That future-facing language matters when a district is proposed, pending or not yet visible on the latest tax bill.
Existing or coming
The disclosure addresses the district that exists today and the one being created.
A clean current tax record does not necessarily answer whether a future assessment is pending.
Is—or
will beTwo district statuses to investigate
will beTwo district statuses to investigate
Future charge may not appear yet
A petition or creation process may be underway. Research the pending district, projected service and anticipated assessment rather than relying only on last year’s bill.
Six disclosure mechanics
The short rider connects location, services and a continuing assessment.
Miami-Dade property
The rider is designed for the county’s special taxing district disclosure requirement.
Defined area
The property lies—or is expected to lie—within a district serving specified parcels.
Improvement or service
The assessment pays for a district benefit such as lighting, security, landscaping or infrastructure.
Non-ad valorem charge
The amount is assessed by a method other than the property’s taxable value.
Tax-bill collection
The district assessment is shown as a separate non-ad valorem item on the tax bill.
Buyer acknowledgment
The completed rider gives written notice before the buyer assumes ownership and future bills.
How the charge works
It appears on the tax bill without being ordinary property tax.
Ad valorem taxes are based on value. A non-ad valorem assessment is generally based on a different allocation method connected to the service, improvement, parcel or district.
Because both charges may appear on the same annual bill, buyers sometimes mistake the district assessment for ordinary county tax. A tax estimate that omits non-ad valorem items can understate the property’s total carrying cost.
Review the complete tax bill—not just the ad valorem tax total, assessed value or seller’s monthly escrow payment.
What districts may fund
The charge usually corresponds to a service or improvement provided to the district.
Miami-Dade special taxing districts may support services such as street lighting, security guards, multipurpose maintenance, landscaping, lake maintenance or capital improvements. The actual district records control.
A buyer should identify the specific district and service rather than assume every special district provides the same benefit, uses the same assessment method or carries the same future cost.
1
Locate the parcel
Confirm the exact folio number and property address.
2
Identify the district
Determine whether the parcel is inside an existing or proposed district.
3
Identify the service
Review what the district provides and how the assessment is allocated.
4
Verify the amount
Compare official records, assessment rolls and the current tax bill.
The tax-bill view
Three numbers tell different parts of the property-cost story.
The buyer’s budget should account for the complete bill and any district not yet reflected.
Ad valorem taxes
Taxes calculated from taxable value and applicable millage rates.
Non-ad valorem assessment
A separate charge calculated under the district’s assessment method.
Complete annual bill
The combined amount due, which may affect escrow analysis and monthly housing cost.
Similar words, different systems
A Miami-Dade special taxing district is not automatically a CDD or an association assessment.
Each may create property-related charges, but the governing body, records, services and disclosure rules differ.
Miami-Dade special taxing district
A county or municipal assessment district funds specified improvements or services, with the charge appearing as a non-ad valorem assessment on the tax bill.
CDD or association assessment
A Chapter 190 community development district or condominium/HOA assessment arises under its own statutes, governing documents, disclosures and payment structure.
Before contract and closing
Seller disclosure and buyer verification should work together.
Seller checklist
- Confirm the property’s folio number.
- Review the current tax bill and non-ad valorem section.
- Determine whether the parcel is in an existing district.
- Ask about any petition or pending district creation.
- Identify the service funded by the district.
- Provide Addendum CC with the contract package.
- Avoid estimating future charges without official support.
- Preserve the completed disclosure.
Buyer checklist
- Read the complete property tax bill.
- Search Miami-Dade special district records.
- Confirm whether the district exists or is proposed.
- Identify the service, ordinance and assessment method.
- Ask whether the current bill reflects the future charge.
- Provide assessment information to the lender.
- Include the full charge in affordability calculations.
- Seek clarification before the inspection period expires.
A practical research path
The folio number connects the contract disclosure to the official record.
Confirm the folio
Use the exact parcel identifier rather than relying solely on the street address.
Read every section
Locate existing non-ad valorem assessments and their descriptions.
Check current and proposed
Research the district, petition, ordinance, service and assessment roll.
Calculate total cost
Account for existing charges and investigate reliable projections for pending ones.
Frequently asked questions
Florida Addendum CC, in plain English.
What is a Miami-Dade special taxing district?
It is a defined area in which property owners are assessed for particular improvements or services provided to that district.
What does “non-ad valorem” mean?
It means the assessment is not calculated from taxable property value in the same way as ad valorem taxes, even though it may be collected on the property tax bill.
What services can a district provide?
Examples may include street lighting, security, landscaping, multipurpose maintenance, lake maintenance or capital improvements. Official district records identify the actual service.
Why does the rider say the property “is or will be” in a district?
The disclosure addresses both an existing district and a pending or proposed district that may produce future assessments.
Will the assessment always appear on the current tax bill?
No. A proposed or newly created district may not yet appear on the latest bill, so separate district and petition research may be necessary.
Is this the same as an HOA special assessment?
No. An association assessment arises through condominium or HOA governance. Addendum CC concerns a Miami-Dade governmental special taxing district assessment.
Is every special taxing district a CDD?
No. Community development districts operate under a separate statutory structure. Buyers should identify the precise district type rather than treating the terms as interchangeable.
Where can a buyer verify the district?
Start with the Miami-Dade County Special Assessment Districts Division, the property’s folio number, tax bill, assessment roll and the ordinance or petition creating the district.
A district charge appears—or may be coming?
The complete cost of ownership begins with records beyond the purchase price.
DW&Co. can help coordinate the contract disclosure, tax-bill research and communication with Miami-Dade County, title, lending and legal professionals.
Talk with DW&Co. Real Estate