District Assessments

District Assessments

Sun ‘n Lake is a special improvement district (SID), which is an independent special-purpose unit of government established to finance basic services within the development including infrastructure construction, services, and maintenance.

An assessment is a charge payable by every property owner within the District for services and improvements provided by the District, such as drainage, water, sewerage, roads, sidewalks, lighting, recreational facilities and activities.

An assessment is NOT an HOA fee, it is more like the tax you would pay if you lived in a city for the services provided by that city.
(There are areas within the District that do have Homeowners Associations but any fees levied by these are separate from your District assessments.)

Special District Assessments vs. County Taxes

Special District assessments and County Taxes are two different components of property taxation in Highlands County-

Sun ‘n Lake of Sebring Improvement District’s assessments or sometimes called non-ad valorem taxes, are based on the benefit the property receives from the district's services and unlike property taxes that are ad valorem, which are based on the property's value.

Special district assessments are separate from county taxes because they fund specific services that are not covered by the county. Hence, they are levied in addition to, rather than inclusive of, county taxes.

Special district assessments do not typically offer the same exemptions and deductions as county taxes because the basis for the assessment is not the property value, but the benefit derived from the services. Since these assessments are for specific benefits to the properties assessed, the criteria for exemptions and deductions under county tax laws do not apply.

The annual assessment fees on residential properties for 2023/2024 are as follows:

  • $802.62 for a single-family residential property or condominium
  • $883.10 for a single-family residential property on a golf course
  • $160.97 for a vacant lot without roads and drainage
  • $401.31 for a vacant lot with roads and drainage
  • $481.79 for a vacant lot on a golf course

Click here to see the full list of assessment increases for 2023/24.

This District Assessment Rate provides many benefits to the residents of Sun ‘n Lake including:

  • An enhanced security force that operates 24 hours a day, 7 days a week.
  • Maintenance and operation of infrastructure including roads, drainage systems, and water retention areas.
  • The maintenance of recreational facilities and open park recreation areas, golf courses, and conservation areas.
  • Street lights throughout the District.
  • Mosquito control.
  • Provision, maintenance, and administration of the Community Center.
  • Mowing and maintaining of the rights of way along District roads.
  • Landscaping of the common areas for beautification of the District.
SNL-assessments infographic

Assessment Distribution 2023-24

Click HERE to see an in-depth explanation of District Assessment Benefits!
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Assessment Appeal Information2 documents

  • 2023 Appeal Procedures.pdf
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  • 2023 Assessment Appeal Form.pdf
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