Non-ad valorem assessments are based on factors other than the property value such as acreage or number of units. Levying authorities are responsible for setting the non-ad valorem assessments.
The real estate tax bill is a combined notice of ad valorem taxes and non-ad valorem assessments. (Tangible taxes are not subject to non-ad valorem assessments.) Examples of non-ad valorem assessments are solid waste, drainage and street lighting.
The assessment periods vary and may not be based on the calendar year. Some non-ad valorem assessments are paid in advance.
The following is a list of the levying authorities responsible for setting non ad-valorem assessments along with their phone numbers:
Taxing Authorities Telephone List
Frequently Asked Questions
Properties located in the jurisdictions listed below have a mandatory assessment included on the tax bill to cover the costs of waste collection services. Please contact the taxing district directly for any questions about these assessments.
Unincorporated Indian River County - "Universal Waste Collection"
assessment (Effective Tax Year 2025)
Town of Indian River Shores - "Indian River Shores Waste
Collection" assessment (Effective Tax Year 2025)
City of Sebastian - "Sebastian Waste Collection" assessment
(Effective Tax Year 2024)
Recycling Pickup is provided to all residents of Indian River County and is included as part of the "Solid Waste" assessment on your tax bill. This assessment also funds landfill operations and customer convenience centers.
Tax exemptions affect the assessed value of your property to lower your tax bill. Because non-ad valorem assessments are not based on the assessed value of the property, these assessments are not affected by any tax exemptions.