The maintenance assessment appears on the real estate tax bill, but it is not actually a tax. In The Villages, every house has a bond that represents money that was borrowed to construct the infrastructure when the houses were built. The annual maintenance assessment is basically the cost to provide the ongoing maintenance of that infrastructure. The bond payments and the maintenance assessments are included in the non-ad valorem section of the tax bill. That means that the assessment is not based on the value of the house, and is not a real estate tax. In areas of the country where the houses do not have a bond, taxes are used to pay for infrastructure maintenance.
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