The Tax Estimate Coming to Kissimmee Listings Won't Show the CDD Charge

Starting February 1, 2027, public listing websites and apps in Florida have two options for homes for sale. They can show an estimated property tax figure, or they can stop showing the seller's current taxes and link to the county property appraiser instead. Social media platforms are exempt. If a platform does show an estimate, the same law requires a disclaimer saying it does not include non-ad valorem assessments. Osceola County classifies Community Development District charges as non-ad valorem assessments, so in most of Kissimmee's newer communities the estimate will leave out the one line that varies most between two homes that look the same on paper.

That line depends less on the house than on which phase its lot sits in, which bond series paid for that phase's roads and pipes, and how many years remain on that debt.

A Disclaimer Written Into the Law Itself

The requirement is new subsection 689.261(3) of the Florida Statutes, created by Section 39 of Chapter 2026-239, Laws of Florida, which is the House tax package known as HB 7031-E. It started as a standalone bill in the 2026 regular session, died there, and was folded into the special-session tax package, according to the Pinellas County Property Appraiser's office. The Senate bill history shows the governor approved HB 7031-E on June 29, 2026.

The problem it addresses is real. A seller who has owned a home for years may have a tax bill well below what a new owner will pay after the property is reassessed. WFLA reported that the bill was meant to clear up buyer confusion about taxes after a change in ownership. Under the new rule, a listing platform that shows an estimate cannot base it on the current owner's taxes. It has to calculate taxes on the listing price, using either current millage rates and a state formula or a countywide average millage rate.

In both cases, the statute text requires a disclaimer that the estimate does "not include all applicable non-ad valorem assessments or exemptions, discounts, and other tax benefits." The Florida Department of Revenue's July 13, 2026 bulletin says the formula and countywide average rates will first be published on December 15, 2026, and every year after that.

So the ad valorem estimate on listings will be more accurate than what buyers see today. The CDD charge stays off the screen.

Osceola's Own Estimator Draws the Same Line

The Osceola County Property Appraiser already has a tax estimator that asks for a purchase price and homestead and portability details. One of its listed conditions reads: "Non-Ad Valorem Assessments and CDD fees are not included in the tax estimator."

The charge itself is easy to find on the bill. Osceola County explains that CDD assessments are usually collected once a year on the property tax roll under the Uniform Method of Collection, and that they often appear on the same bill as ad valorem taxes. The Tax Collector's sample notice shows "Ad Valorem Taxes" and "Non-Ad Valorem Assessments" as separate sections that add up to one total. The county's special assessments FAQ adds that assessments collected on the tax bill are due along with ad valorem taxes, even when the owner has a homestead exemption.

That means a homestead exemption lowers one section of the bill and leaves the other alone. The section it leaves alone has the most variation from one lot to the next.

One Kissimmee Community, Three Debt Schedules

Tohoqua is a good example. Its CDD board meets at 1830 Fulfillment Drive in Kissimmee. Different builders developed the community in phases: Mattamy built Phase 1 and Lennar built Phases 2 and 3. The district's FY2027 adopted budget lists separate bond series for 2018, 2021, 2022, 2023, 2024 and 2025, each tied to specific phases.

Here is the gross annual debt assessment per home for three of those series, all from the FY2027 budget:

Two 50-foot lots in the same community have debt charges $598.82 apart this fiscal year. The Phase 7 lot carries the larger one, even though Phase 8 was financed a year later. A townhouse in Phase 7 pays more than twice what a Phase 1 townhouse pays toward debt.

Why One Line Changes With the Phase and the Other Changes With the Year

A CDD assessment has two parts. The Osceola Chain of Lakes CDD describes them as debt amortization for district improvements plus an annual operations and maintenance charge set by the board along with its budget.

At Tohoqua, the O&M charge is assigned by lot type through equivalent residential units. A 50-foot lot counts as one unit, and in both Phase 2 and Phase 3 it is billed $1,182.64 gross for FY2027, regardless of which Lennar phase it is in. That charge went up $104.19 from FY2026's $1,078.45. In Phase 1, a 40-foot lot's O&M went from $862.76 to $946.11.

The two parts behave differently. O&M is recalculated every year and moves with the district's operating costs. The debt charge follows a bond amortization schedule that was locked in when that phase's bonds were sold, so it stays tied to the phase for as long as those bonds are outstanding. A Phase 1 buyer with a 40-foot lot pays $1,385.66 gross in combined CDD charges for FY2027, before any ad valorem tax.

The balances show how much debt is left. On November 1, 2026, Series 2018 had $1,845,000 outstanding, Series 2024 Phase 7 had $4,585,000, and Series 2025 Phase 8 had $3,815,000.

The End Date Changes the Math

Since the debt line runs on a schedule, its last payment date matters as much as its size. Tohoqua's Phase 8 bonds have their final principal payment on May 1, 2055. That is close to 29 years from today, longer than most mortgage terms.

Poinciana CDD is much further along. Its FY2027 budget puts residential O&M at $244.74 gross and debt at $374 gross per unit. The debt comes from Series 2022 refunding bonds, and the final payment is scheduled for May 1, 2031. Those gross figures include a 7% collection-cost load built into the budget.

Other Kissimmee-area districts set O&M charges at their own levels:

• Storey Creek CDD charges FY2027 O&M of $719.53 for a 40-foot lot, $899.42 for 50 feet, $1,079.30 for 60 feet and $1,259.18 for 70 feet, and its budget carries debt service for Series 2019, 2022 and 2024.
• Reunion East CDD, which serves the Reunion Resort community, lists FY2027 O&M of $950.91 per single-family unit and $713.18 per multifamily unit, with debt service for Series 2015A and 2021.

Each district publishes its schedules in its adopted budget, and both parts of the charge depend on the lot.

Where the Figure Shows Up in a Transaction

Florida's most prominent CDD disclosure applies only to the first sale of a home. Section 190.048 requires "each contract for the initial sale" of a parcel or unit in a district to include a capitalized statement that the district may levy taxes and assessments, that the board sets them every year, and that they are in addition to county and other local taxes.

On a resale, a buyer receives the general property tax disclosure summary under Section 689.261(1). It warns against relying on the seller's current taxes, but it does not mention CDDs.

These three documents show the CDD charge for a specific Kissimmee home:

1. The current tax notice. The Osceola County Tax Collector mails notices each year, generally by November 1, and the gross amount is due March 31. You can look up a notice online by owner name or account number.
2. The district's adopted budget. It shows the per-unit charge by phase and lot type for the coming fiscal year.
3. The amortization schedule for that phase's bond series. It shows the remaining balance and the final payment date.

A Few Common Questions

Will the new listing estimate be wrong? It is meant to estimate ad valorem taxes at the listing price, and the law has it say plainly that non-ad valorem assessments are not included. The CDD charge sits outside what the estimate is designed to cover.

Does a homestead exemption reduce the CDD charge? According to Osceola County, special assessments collected on the tax bill are due along with ad valorem taxes even on homesteaded property.

Is a CDD charge the same as HOA dues? No. The Osceola Chain of Lakes CDD notes that a CDD is a governmental entity with public-meeting, records and financial-disclosure requirements, while an HOA enforces deed restrictions and architectural controls. A community can have both.

If you're comparing homes in two phases of the same Kissimmee community, Gwyn Picerne can pull the district budget and bond schedule for each lot, so you can compare the full annual cost before February's listing estimates go live. Let's connect and start the conversation.

This article is general information, not legal, tax or financial advice. Consult a qualified professional about your situation.