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Highlands County commissioners certify non‑ad valorem assessment rolls for eight special districts
Summary
At a Sept. 4 meeting in Sebring, the Highlands County Board of County Commissioners unanimously adopted eight resolutions certifying non‑ad valorem assessment rolls for fiscal year 2025–26, following staff readings and public hearings with no audience comments.
Highlands County commissioners on Sept. 4 unanimously approved eight resolutions certifying non‑ad valorem assessment rolls for multiple special benefit districts, acting at a public hearing in Sebring.
Tanya Canady, business services director for Highlands County, said the action was administrative and time‑sensitive: “I believe we need a motion and a vote for each of those to certify the roll for each district, is that correct? So we have 8 districts, okay.” The county opened a public hearing for each district, received no public comments, and took votes on each resolution.
Why it matters: certifying a non‑ad valorem assessment roll is a procedural step counties use to confirm the list of properties and assessments that can be collected outside the ad valorem (property) tax process; Highlands County staff told commissioners the certification deadline is Sept. 15.
The board approved the following resolutions and certified the assessment rolls for fiscal year 2025–26 (all votes recorded as unanimous):
- Resolution 24‑25‑161 — Avon Park Estates Special Benefit District. Motion approved; vote recorded as five yes, zero no.
- Resolution 24‑25‑162 — Highlands Park Estates Special Benefit District. Motion approved; vote recorded as five yes, zero no.
- Resolution 24‑25‑163 — (listed as) Highway Park Special Benefit District. Motion approved; vote recorded as five yes, zero no.
- Resolution 24‑25‑164 — Lake Haven Estate Special Benefit District. Motion approved; vote recorded as five yes, zero no.
- Resolution 24‑25‑165 — Oak Manor Avenue Road Paving Municipal Service Benefit Unit. Motion approved; vote recorded as five yes, zero no.
- Resolution 24‑25‑166 — Orange Villa Home Mobile Home Estate Special Benefit District. Motion approved; vote recorded as five yes, zero no.
- Resolution 24‑25‑167 — Sebring Country Estate Special Benefit District. Motion approved; vote recorded as five yes, zero no.
- Resolution 24‑25‑168 — Sebring Hills Special Benefit District. Motion approved; vote recorded as five yes, zero no.
County staff noted several districts (solid waste, Sun 'n Lake and Placid Lakes) had been reviewed earlier in the year and the eight certified on Sept. 4 were the remaining districts requiring action before the statutory deadline. For each district staff read the resolution title into the record, the board opened and closed a public hearing, and a commissioner moved and a second was recorded before the roll call vote.
No substantive public testimony or line‑item debate on assessment amounts occurred during the hearing; commissioners did not request additional changes to the rolls on the record. After the votes the chair closed the meeting; commissioners indicated a follow‑up meeting time later in the day.
