1.      Northern is an independent special district of the State of Florida created and operating in accordance with the provisions of Chapter 2000-467, Laws of Florida, as amended and supplemented.

2.      Northern levies non-ad valorem assessments on an annual basis.  These annual assessments are collected pursuant to Section 197.3632, Florida Statutes, by the Palm Beach County Tax Collector who includes Northern’s assessments as a separate line item in the annual real property tax bill that is typically mailed out by the Tax Collector in November of each year.

3.      As stated in Section 298.341, Florida Statutes, Northern’s assessments constitute a lien upon the property against which they are assessed from January 1 of each year of assessment until paid.

4.      Northern’s assessments cannot be prepaid, rather they are assessed with the property annually, similar to ad valorem taxes.  Maintenance assessments continue indefinitely.  Debt assessments have a finite timeframe and are for the debt service due on bonds sold to develop a specific area.  Most bond terms are thirty years.

For questions regarding paying your tax bill, please contact the Palm Beach County Tax Collector or (561) 355-2264.  

For questions regarding the assessed value of a home or business, please contact the Palm Beach County Property Appraiser or 561-355-2866.