A non-ad valorem assessment is a charge levied by a local government and included on a property owner's tax bill. They are determined by the county, municipalities and various taxing authorities in the county. The money raised is used to pay for services specific to a defined neighborhood.
The assessments are levied on a benefit unit basis, rather than on property value and are frequently derived from the cost of improvements and services to the property. Included in these services and improvements may be solid waste, clean water, lighting, drainage projects, landscaping, paving, police and fire department costs. People whose income falls in the federal poverty guidelines may qualify for assistance and can check with their local government.