TOHOQUA COMMUNITY DEVELOPMENT DISTRICT
NOTICE OF PUBLIC HEARING TO CONSIDER THE ADOPTION OF THE FY 2027 BUDGET; NOTICE OF PUBLIC HEARING TO CONSIDER THE IMPOSITION OF OPERATIONS AND MAINTENANCE SPECIAL ASSESSMENTS, ADOPTION OF AN ASSESSMENT ROLL, AND THE LEVY, COLLECTION, AND ENFORCEMENT OF THE SAME; AND NOTICE OF REGULAR BOARD OF SUPERVISORS MEETING.
The Board of Supervisors (Board) for the Tohoqua Community Development District (District) will hold the following public hearings and regular meeting:
DATE:
September 2, 2026
TIME:
9:00 a.m.
LOCATION:
1830 Fulfillment Drive
Kissimmee, FL 34744
The first public hearing is being held pursuant to Chapter 190, Florida Statutes, to receive public comment and objections on the Districts proposed budget (Proposed Budget) for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (FY 2027). The second public hearing is being held pursuant to Chapters 190, Florida Statutes, to consider the imposition of operations and maintenance special assessments (O&M Assessments) upon the lands located within the District to fund the Proposed Budget for FY 2027; to consider the adoption of an assessment roll; and to provide for the levy, collection, and enforcement of O&M Assessments. At the conclusion of the public hearings, the Board will, by resolution, adopt a budget and levy O&M Assessments as finally approved by the Board. A regular Board meeting of the District will also be held where the Board may consider any other District business that may properly come before it.
Description of Assessments
The District imposes O&M Assessments on benefitted property within the District for the purpose of funding the Districts general administrative, operations, and maintenance budget. A description of the services to be funded by the O&M Assessments, and the properties to be improved and benefitted from the O&M Assessments, are all set forth in the Proposed Budget. A geographic depiction of the property potentially subject to the proposed O&M Assessments is identified in the map attached hereto. The table below shows the schedule of the proposed O&M Assessments, which are subject to change at the hearing:
Land Use
Total # of Units
ERU Factor
Proposed O&M Assessment
Townehome
473
0.60
$709.58
Multi Family
140
0.60
$709.58
Single Family 32
597
0.65
$768.72
Single Family 40
372
0.80
$946.11
Single Family 45
97
0.90
$1,064.38
Single Family 50
568
1.00
$1,182.64
Single Family 55
61
1.10
$1,300.90
Single Family 70
1
1.40
$1,655.70
*includes collection costs /early payment discounts
NOTE: THE DISTRICT RESERVES ALL RIGHTS TO CHANGE THE LAND USES, NUMBER OF UNITS, EQUIVALENT ASSESSMENT OR RESIDENTIAL UNIT (EAU/ERU) FACTORS, AND O&M ASSESSMENT AMOUNTS AT THE PUBLIC HEARING, WITHOUT FURTHER NOTICE.
The proposed O&M Assessments as stated include collection costs and/or early payment discounts imposed on assessments collected by the Osceola County (County) Tax Collector on the tax bill. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the maximum rate authorized by law for O&M Assessments, such that no public hearing on O&M Assessments shall be held or notice provided in future years unless the O&M Assessments are proposed to be increased or another criterion within Section 197.3632(4), Florida Statutes, is met. Note, the O&M Assessments do not include debt service assessments previously levied by the District, if any.
For FY 2027, the District intends to have the County Tax Collector collect the O&M Assessments imposed on certain developed property and will directly collect the O&M Assessments imposed on the remaining benefitted property, if any, by sending out a bill at least thirty (30) days prior to the first Assessment due date. It is important to pay your O&M Assessment because failure to pay will cause a tax certificate to be issued against the property which may result in loss of title or, for direct billed O&M Assessments, may result in a foreclosure action which also may result in a loss of title. The Districts decision to collect O&M Assessments on the County tax roll or by direct billing does not preclude the District from later electing to collect those or other assessments in a different manner at a future time.
Additional Provisions
The public hearings and meeting are open to the public and will be conducted in accordance with the provisions of Florida law. A copy of the Proposed Budget, proposed assessment roll, and the agenda for the public hearings and meeting may be obtained at the offices of the District Manager, Governmental Management Services Central Florida, LLC, 219 E. Livingston Street, Orlando, Florida 32801, Ph: (407) 841-5524 (District Managers Office), during normal business hours, or by visiting the Districts website at https://tohoquacdd.com. The public hearings and meeting may be continued in progress to a date, time certain, and place to be specified on the record at the public hearings or meeting. There may be occasions when staff or board members may participate by speaker telephone.
Any person requiring special accommodations at the public hearings or meeting because of a disability or physical impairment should contact the District Managers Office at least forty-eight (48) hours prior to the public hearings and meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Managers Office.
Please note that all affected property owners have the right to appear at the public hearings and meeting and may also file written objections with the District Managers Office within twenty days of publication of this notice. Each person who decides to appeal any decision made by the Board with respect to any matter considered at the public hearings or meeting is advised that person will need a record of proceedings and that, accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.
District Manager