Barefoot Bay Recreation District Tax Roll Q&A
(To be posted on www.bbrd.org with a contact email link going to Jason Pierman)
On Friday, December 12, 2008 at 1:00pm, the Barefoot Bay Recreation District
Board of Trustees will hold a Public Hearing to discuss collecting District
Assessments through the Brevard County Tax Collector for the 2009/2010 Fiscal
If the Board of Trustees elects to go on the tax roll, District assessments will be
included on residents’ Brevard County tax bill beginning in October 2009 –
assessments will no longer be collected monthly by the District.
For general information on the Brevard County Tax Collector, please visit their
website at http://www.brevardtaxcollector.com.
Listed below are answers to questions that Barefoot Bay Recreation District
residents may have. Should you have additional questions, please contact SDS
by clicking here.
Q. Why is the Board of Trustees considering switching the method of collection
of the monthly assessment fee to the County?
A. Currently, BBRD collects assessments and files liens for delinquent assessments
utilizing District staff. Although District staff has done their best to keep up with
collections, the process has become inefficient and costly. Utilizing the Uniform
Method of Tax Collection through the Brevard County Tax Collector beginning with
the 2009/2010 Fiscal Year presents several advantages to the District, such as a
higher rate of collection, more favorable District credit worthiness, and a reduction in
staff hours, thus reducing collection costs of future assessments.
Q. Who decides if the District switches their method of collection? Do the
residents get to vote on it?
A. The Board of Trustees decides whether or not to go on the tax roll. Residents have
an opportunity to speak at the Public Hearing, set for December 12, 2008 at 1:00
p.m. However, the decision is the Board of Trustees’ – residents do not vote on this
Q. Will my assessment fee go up as a result of this change?
A. The choice before the Board deals only with how to collect District assessments, not
how much assessments will be. However, should the Board decide to go on the tax
roll, the analysis shows that there will be a net annual savings in the budget. And,
depending on when you pay your assessment, you may receive a discount off of the
budgeted assessment. This is because paying early (before March 1, 2010) allows
you to receive a discount, up to 4%, just as with your other tax payments.
For budgeting purposes, beginning with the Fiscal Year 2009/2010 budget, we must
assume that everyone pays early. So the assessment itself will show an additional
line item to account for the 4% discount and other expenses, which include the 2%
Tax Collector fee (for the first two years – after that, it is 0.5%), 1.5% Property
Appraiser fee and SDS’ Assessment Roll Preparation fee.
However, these costs are offset by efficiencies realized in going on the tax roll, which
will reduce the District’s annual budgeted expenditures by an estimated $288,000.
The District will realize significant savings starting in the third year, when the Tax
Collector Fee drops to 0.5%.
Q. How does the process work and when will it take place?
A. There are several statutory requirements associated with going on the tax roll. See
the “BBRD Tax Roll Timeline”.
Q. With the County collecting the assessments, when/how does the District
receive the assessment funds?
A. The County will disburse the collected assessments throughout the year. Property
tax bills are sent in November, and the first payment to the District is typically
received in early December. After that, payments are received monthly, with the final
payment usually made in June, after tax certificate sales are completed.
The District will budget to cover expenses from October through the first payment in
December, during which time the District will not collect monthly assessments
directly from the residents. Funds are already being put aside in preparation of this.
Q. Will I continue to pay my monthly assessment fee to the District next year?
A. If the Board decides to go on the tax roll, you will pay your last monthly District
assessment to the District in September 2009. After that, District assessments will
be billed by Brevard County on residents’ tax bills, which are mailed in the beginning
of November 2009.
Q. When will the County begin to collect the assessment fee?
A. If the Board decides to go on the tax roll, Brevard County will send your unified tax
bill in the beginning of November 2009, with assessment amounts included. Just as
with your other tax payments, if you pay by November 30, you receive a 4%
discount, December is 3%, January is 2%, February is 1%, and full payment is due
by March 31st. Payments made after March 31st will result in a 3% late fee assessed
by Brevard County.
You may also pay quarterly. Should you wish to pay your tax bill quarterly, you must
return State Department of Revenue Form DR-534 to the Brevard County Tax
Collector by May 1. The District cannot select the quarterly payment option for you.
If you already pay your property taxes quarterly, your assessment will become a part
of that payment.
Q. My property taxes are paid through my mortgage. Will my District assessment
now be included in my mortgage payment?
A. If the Board decides to go on the tax roll, yes – if you have a mortgage with an
escrow account for taxes and insurance, your property taxes are rolled into you
mortgage payment. If this is the case, since your District assessment is now
included on your tax bill, your monthly mortgage payments should increase by an
amount that correlates to the District assessment.
Q. What is SDS’ fee and what do they do for that fee?
A. SDS charges a flat fee of $10,000 to prepare the tax roll each year. SDS begins the
assessment process each year by coordinating with the Brevard County Property
Appraiser’s office regarding the preparation of a preliminary assessment roll.
In late May of each year, the Property Appraiser will send a preliminary assessment
roll to SDS that will include the folio numbers of all assessable property in BBRD.
SDS will prepare for the upcoming assessment process by scheduling assessment
hearings, preparing legal ads and preparing appropriate notices to property owners.
SDS will prepare the agenda(s) for the public hearings, attend the public hearing(s)
and assist the Trustees in the conduct of the Public Hearing(s). Following the
adoption of a preliminary assessment roll by the Trustees of the BBRD, SDS will
prepare and certify a preliminary assessment roll to the Brevard County Property
Once the tax bills have been sent out by the Brevard County Tax Collector, SDS will
be available to answer questions from property owners and generally assist the
residents in the collection process.
Throughout the year, SDS will direct and coordinate BBRD staff in the proper
distribution of the assessment roll proceeds. From time to time, SDS will issue
letters to lending institutions, real estate lawyers and real estate agents regarding the
status of assessment collections pertaining to particular parcels of land.
Q. Will I be asked to pay both a monthly assessment fee and an additional one
time tax bill for the County at the same time?
A. No. In fact, if the Board decides to go on the tax toll, you make no payment in
October 2009. The final monthly payment made directly to the District is for
September 2009. The first payment due date for Brevard County is November 30,
Q. What is a non-ad valorem tax, and what is the difference as far as the County’s
tax collection process?
A. In general, non-ad valorem assessments are based on factors other than the
property value. The District is responsible for setting its non-ad valorem assessment
and every dwelling unit is charged the same amount.
The County’s real estate tax bill is a combined notice of ad valorem taxes and non-
ad valorem assessments. In addition to the District assessments, examples of non-
ad valorem assessments are stormwater utility, fire and rescue, and solid waste
Q. What are the benefits to switching to the County’s tax collection system?
A. There are several benefits to utilizing the County’s tax collection system, such as:
Brevard County handles the responsibility of collecting assessment, making
corrections, and issuing tax liens.
Higher percentage of collections and fewer delinquencies. (A property owner
cannot pay a portion of their property tax. It is either all or none)
Significant cost savings to the District (especially after the 3rd year on the tax roll)
through reduction in staff, administration, postage, legal fees, printing costs and
Eliminates the need for the District to handle and collect assessment money, as
the District will receive lump-sum payments from the County.
Banks and other lenders look favorably upon issuers who utilize the tax roll for
Allows District staff to focus on other matters rather than always trying to catch
up on delinquencies.
The tax sale certificate process allows property owners up to two years to pay
the tax bill before action is taken.
The District would no longer need to negotiate settlement agreements for those
behind in their payments.
Q. What is the negative side to switching to the County’s tax collection system?
A. The biggest change in collection is that assessments can no longer be paid monthly.
Assessments must be paid in one lump sum, or in quarterly installments.
Should you wish to pay your tax bill quarterly, must return State Department of
Revenue Form DR-534 to the Brevard County Tax Collector by May 1. The District
cannot select the quarterly payment option for you. If you already pay your property
taxes quarterly, your assessment will become a part of that payment.
Also, the perception is that the uniform method of collection is more expensive
because Brevard County charges a fee for utilizing the tax bill. The analysis shows
that there is a significant net savings to the District in using the tax bill.
Q. Will vehicle storage, recreation fees, storm water and capital payments be
collected through the tax bill, as well?
A. Not all of them. If the Board decides to go on the tax roll, vehicle storage and
recreation fees will continue to be billed and collected through the District. However,
storm water and capital payments are included in the assessment and will be on the
Q. When would my District assessments first be included on my tax bill?
A. If the Board decides to go on the tax roll, the first Brevard County tax bill that would
include BBRD assessments will be sent in November 2009.
Q. Would I get a discount on my District assessment if I pay early in November as
I do with other tax payments?
A. Yes. Just as with your other tax payments, if you pay by November 30, you receive
a 4% discount, December is 3%, January is 2%, February is 1%, and payment is due
by March 31st. Payments made after March 31st will result in a 3% late fee assessed
by Brevard County.
Q. What happens if I can’t make my payment under the County’s tax collection
system? Can I choose to make only certain tax payments under the County
tax collection system?
A. You must pay your entire tax bill – you cannot pick only certain taxes to pay. Should
you fail to fully pay your taxes, your back-taxes will be sold through the tax certificate
sale process. You must pay your taxes and penalties to avoid foreclosure.
A tax certificate represents a lien on the property. If your tax certificate is sold, you
have two years to pay your taxes (at up to an 18% interest rate) to the holder of that
certificate. If you do not pay your taxes within those two years, your property may be
sold through a tax deed foreclosure.
Q. Will the District continue deducting my bank account for the monthly
A. No. If the Board decides to go on the tax roll, the last automatic bank account ACH
deductions administered by the District will be for the month of September 2009.
After that, you will be billed on your property tax bill.
However, if you have initiated automatic monthly assessment payments through your
bank via direct bill pay, you must cancel the transactions.
Q. Assessments and taxes for what time periods are being collected on the tax
A. The tax bill sent in November 2009 will bill for property taxes for the 2009 calendar
year. However, District assessments are for the 2009/2010 Fiscal Year, which runs
from October 1, 2009 through September 30, 2010. For example:
Tax Bill Received November 2009
Property Tax billed: January 2009 – December 2009
District Assessment billed: October 2009 – September 2010
Tax Bill Received November 2010
Property Tax billed: January 2010 – December 2010
District Assessment billed: October 2010 – September 2011
Q. Does the County offer a quarterly payment program for collection of taxes? If
so, how do I sign up for the quarterly payment?
A. Yes. Should you wish to pay your tax bill quarterly, must return State Department of
Revenue Form DR-534 to the Brevard County Tax Collector by May 1 of the tax
year. The District cannot select the quarterly payment option for you. If you already
pay your property taxes quarterly, your assessment will become a part of that
The quarterly installments are billed in June, September, December, and March.
The June and September bills are an estimate based on the previous year’s tax bill.
Because 2009 will be the first year that District assessments are included on the tax
bill, the June 2009 and September 2009 bills will not take into account the District
assessment amount – so your entire District assessment will be split between your
December 2009 and March 2010 bill. Starting with your June 2010 quarterly bill,
your District assessment will be split more evenly throughout the quarters.
Q. Tell me more about the quarterly installment plan.
A. The following is from the Brevard County Tax Collector’s website.
The law allows taxpayers to pay their real estate taxes on an installment plan if they
so choose and if their estimated tax due is more than $100.00. You must use State
Department of Revenue Form DR-534 to file for installment payments. Mail the
completed form to Rod Northcutt, Tax Collector, P.O. Box 2500, Titusville, FL
In order to participate in this plan, an application must be returned to the Tax
Collector's Office prior to May 1st of the tax year. From year to year reapplication
is not required provided the first installment payment is made no later than June 30th
of that tax year.
If you have not received your first notice by June 15th, please contact the Brevard
County Tax Collector’s office at (321) 264-6969. The June and September quarterly
installments are based upon the prior year's gross tax, and any adjustments (new
value, changes to exemptions) are made in the December and March quarterly
installments after the current year tax roll is certified to the Tax Collector’s office. Any
amount remaining unpaid on April 1st is subject to all the provisions of law pertaining
to delinquent real estate taxes.
It should also be noted that if a property owner has an escrow account with a
mortgage company, they should NOT be paying by installments, as mortgage
companies are obligated to pay taxes in November to obtain the maximum discount
for their accounts.
Q. Can I still pay my assessment with a credit card if it is included on my tax bill?
A. Yes, you may pay your tax bill with a credit card. For more information on
acceptable tax bill methods of payment, please visit the Brevard County Tax
Collector’s website at http://www.brevardtaxcollector.com/payprop.htm.