Does Amendment 3 lower CDD fees?
The bigger homestead exemption cuts non-school property taxes. Here's why the CDD line on your bill is a different charge, with real figures from Florida tax rolls.
No. Amendment 3 raises Florida's homestead exemption for non-school property taxes. CDD assessments, the non-ad valorem charges most CDDs bill, are not reduced by it. The Pinellas County Property Appraiser, Pasco County and the Palm Beach County Property Appraiser all say non-ad valorem assessments stay the same.
Want your own number? Search your community's CDD fee.
The short answer
Amendment 3 lowers the taxable value used for non-school property taxes on a homestead. A CDD assessment is not a value-based tax. Florida law classifies CDD benefit, maintenance and special assessments as non-ad valorem assessments (s. 190.021(8) and s. 197.3632), billed by lot or unit. So the CDD line on your tax bill is not reduced by the new exemption. The district board still sets it every year, and it can go up or down for its own reasons.
Last checked November 5, 2026.
What Amendment 3 changes, and what it doesn't
Changes
- Non-school homestead exemption rises to $150,000 in 2027
- Then $250,000 in 2028, indexed to inflation (CPI) from 2029
- Non-homestead assessed-value cap drops from 10% to 5% a year
Doesn't change
- The $25,000 school-tax homestead exemption
- Millage rates set by local governments
- Non-ad valorem assessments, including CDD assessments
Sources: the PCPAO Amendment 3 FAQ and Pasco County's Amendment 3 page. For exemption math on your own home, use your county property appraiser.
Why CDD assessments are separate from property taxes
Ad valorem vs non-ad valorem, in plain words
Ad valorem means "according to value." Those taxes are your taxable value times a millage rate, so a bigger exemption means a smaller bill. A non-ad valorem assessment is a charge per unit, usually set by lot type or size, that pays for a specific benefit such as roads, drainage or amenities. Section 190.021(8) says CDD benefit, maintenance and special assessments are non-ad valorem assessments as defined by s. 197.3632. Both kinds print on the same county bill, which is why they are easy to confuse.
How a CDD sets its assessment
Each district's board of supervisors adopts a yearly budget at a public hearing, then certifies the assessment to the county so the tax collector can bill it. Section 190.021(2) gives an August 31 deadline for certifying benefit assessments. The amount covers two parts: debt service on the district's bonds and operations and maintenance.
The rare exception
Section 190.021(1) also lets a CDD board levy an ad valorem tax, with limits. That is uncommon. If your district does it, the bill lists it as a millage line under ad valorem taxes, not as a flat assessment. Check your own bill to see which kind of charge you have.
What a CDD line looks like on a real 2026 bill
Most districts bill a few fixed amounts, one per lot type, which is why neighbors can pay different amounts. A few examples from the 2026 county tax rolls, across four counties:
| Community (county) | Typical yearly CDD, 2026 roll | Common amounts |
|---|---|---|
| Angeline (Pasco) | $4,686.03 | $4,686.03 · $5,591.32 |
| Botaniko (Broward) | $6,419.84 | $6,419.84 · $638.30 |
| Heritage Pines (Pasco) | $255.10 | $255.10 |
| Naples Heritage (Collier) | $275.00 | $275.00 |
| Greater Lakes / Sawgrass Bay (Lake) | $221.68 | from $222 |
None of these amounts depends on a home's value, so none moves with the homestead exemption. Across the communities we track, the median typical yearly CDD bill is $2,211.
Can your CDD fee still go up?
Yes. Amendment 3 does not cap or freeze CDD assessments. Each district sets its own amount every year. Comparing the same parcels on the 2025 and 2026 rolls:
- New Port - Tampa Bay (Hillsborough): the typical bill rose from $113 to $719.45, a change of +535.1%, based on 262 parcels billed both years. Its most common 2026 amounts are $719.45 and $2,600.86, across 277 parcels.
- New Port Corners (Pasco): rose from $1,415 to $2,477.07, +118.8%, across 473 parcels.
- River Landing (Pasco): +41.2% vs 2025.
Bills can fall too: Greater Lakes / Sawgrass Bay in Lake County changed -33.0% over the same period. The tax roll shows one combined amount, so it does not say how much is debt and how much is operations. The bond portion ends when the bonds are paid off; operations usually continue. See our methodology.
How to find the CDD fee for your home
- Search the tracker by community, city or ZIP.
- Open your county page: Pasco, Hillsborough, Manatee, Lake, Collier, St. Lucie, Broward, or all counties. Polk has an official list of districts.
- Check the non-ad valorem section of your county tax collector bill.
- Confirm current and planned amounts with the district.
Frequently asked questions
Does Amendment 3 lower my CDD fee?
No. Amendment 3 raises the homestead exemption used for non-school property taxes. CDD assessments, the non-ad valorem charges most CDDs bill, are not reduced by it. The district still sets its assessment each year, and the same amount prints on your tax bill whether or not you claim the larger exemption.
Why doesn't the homestead exemption apply to CDD assessments?
A homestead exemption lowers taxable value, and only taxes based on value (ad valorem taxes) use taxable value. Under s. 190.021(8), Florida Statutes, CDD benefit, maintenance and special assessments are non-ad valorem assessments, billed per lot or unit. Since they are not calculated from value, a value exemption does not change them.
Are CDD fees property taxes?
Not in the legal sense. CDD assessments are collected on the same county tax bill and paid at the same time, often through escrow, but they are non-ad valorem assessments under s. 197.3632. Property taxes are ad valorem. A rare exception: s. 190.021(1) lets a CDD board levy a value-based tax, which your bill would show as millage.
Can my CDD fee still go up after Amendment 3?
Yes. Each district board adopts a budget and sets its assessment every year, and Amendment 3 does not cap or freeze that. On the 2026 rolls, the typical bill at New Port - Tampa Bay in Hillsborough County rose 535.1% from 2025, and New Port Corners in Pasco County rose 118.8%, comparing the same parcels.
Where is the CDD fee on my Florida tax bill?
Look for the non-ad valorem assessments section of your county tax collector bill, usually below the ad valorem taxes. The CDD line normally carries the district's name, such as a community name followed by CDD. Some districts show one combined amount for debt service and operations; others split it into two lines.
Does the 5% non-homestead cap limit CDD fees?
No. Amendment 3 lowers the yearly cap on assessed value growth for non-homestead property from 10% to 5%, and that cap applies to non-school ad valorem taxes. CDD assessments are not based on assessed value, so the cap does not limit them. The Pinellas and Palm Beach property appraisers say the same in their Amendment 3 guidance.
How do I find the CDD fee for my community?
Search your community, city or ZIP code on CDD Tracker, or open your county page to compare every district on the latest tax roll. Then check the non-ad valorem section of your own tax bill on the county tax collector's site, and confirm current and future amounts with the district itself before you buy.
Sources
- Florida Statutes s. 190.021, subsections (1), (2) and (8); s. 197.3632 (non-ad valorem assessments)
- Pinellas County Property Appraiser, Amendment 3
- Pasco County, Amendment 3 education
- Palm Beach County Property Appraiser, Amendment 3 page
- Alachua County Tax Collector, Amendment 3 (PDF)
- CDD Tracker methodology and sources
Last checked November 5, 2026. Corrections: [email protected]. The CDD Tracker team
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