ASSESSMENT BASICS
Understanding Community Development Districts
A simple overview of how CDDs operate and how annual assessments are funded.
What is a CDD?
A Community Development District (CDD) is a local, special-purpose government established under Florida law. CDD's may finance, operate, and maintain certain infrastructure and community improvements within their boundaries.
Why They Exist
CDDs provide a way to finance and manage infrastructure and services that benefit properties within the District. Depending on the District, these may include stormwater management, landscaping, irrigation, roadways, street lighting, and other community improvements.
Annual Assessments
CDDs levy annual assessments on properties within the District to fund debt obligations, operations, maintenance, and other authorized expenses. When collected on the property tax bill, these assessments generally appear as non-ad valorem assessments.Â
Understanding Your Annual Assessment
Use these four steps to better understand the annual assessment associated with your property.
STEP 1
Need Your Parcel ID?
Don’t know your Parcel ID? Use the Collier County Property Appraiser’s property search to find your property and copy the Parcel ID.
STEP 2
Look Up Your Annual Assessment
Have your Parcel ID ready? Enter it into the Assessment Lookup to view the annual assessment information available for your property.Â
Step 01
Property Identification
Locate the parcel or property information associated with the assessment to confirm you are reviewing the correct property.
Step 02
Understanding Line Items
Review the individual assessment components shown for the property. Depending on the district and property, these may include Debt Service and Operations & Maintenance (O&M).
Step 03
Annual Total
Review the total annual assessment reported for the property, including any applicable assessment components.
Step 04
Payment Timing
CDD assessments collected through the property tax bill follow the applicable property tax billing and payment schedule.
COMMON QUESTIONS
CDD Questions, Answered
Does the CDD ever go away?
A CDD does not automatically end when its bonds are repaid. A particular debt service assessment may end once the related debt obligation has been satisfied, while operations and maintenance (O&M) assessments continue to fund the District's ongoing operations, maintenance, services, and other authorized expenses.
How is a CDD different from an HOA?
A CDD is a local unit of special-purpose government established under Florida law, while a homeowners association (HOA) is a private association governed by its community documents and applicable law. Their responsibilities may differ by community, and some properties may be located within both a CDD and an HOA.
Please Note: Information provided on this website is intended as a general resource and may not reflect changes made after the most recent assessment roll was prepared. Property owners should refer to official District records and their current property tax bill for applicable assessments and payment information.