NON-AD VALOREM ASSESSMENTS

Non-Ad Valorem Assessments are assessed by the Columbia County Board of County Commissioners (BCC) for FIRE Protection Service and SOLID WASTE Services on those properties located in the unincorporated areas of the County. Non-Ad Valorem Assessments are also assessed by the City of Lake City for FIRE Protection Services on those properties located within the City of Lake City. The rates for these assessments are determined by the Board of County Commissioners and the City of Lake City and then certified to the Tax Collector for collection.

Those property owners whose family income falls within the guidelines adopted by the Board of County Commissioners may be exempt from the Board's assessments. Discounts for vacancy on residential rental property are also available from the Board of County Commissioners for their assessments. Please contact the Tax Collector's office for more information on these programs.