Special Tax District
Buckhorn Estates Special Dependent District
Let's begin by providing you with a little bit of history.

Our neighborhood is not unusual, thus the reason the State of Florida provided the communities the legal option to form a Special Dependent (Tax) District (S.D.D.) to care for the common areas within subdivisions. The S.D.D. funds and financials are audited by the State and County. In October of 1995, Buckhorn Estates' petitioned to the Hillsborough County Board of Commissioners to create an S.D.D. was approved.

What is the difference between the S.D.D. and the Homeowner's Association?

  • Both organizations consist of your neighbors who have volunteered some of their time to help the neighborhood (Note: key work here is volunteered; they receive no pay, no benefits, no rewards. They are helping each of you with NO payback. Keep this in mind before criticizing, please.)
  • The Homeowners association is responsible for enforcement of Deed Restrictions, conducting Board and General Membership Meetings, neighborhood social events, web site management, lobbying governmental bodies to keep our area residential in nature, crime watch program, e-mail alerts, student scholarships (when funds are available), U.S. stick flags at your mailboxes on Memorial Day (as funding is available), community big junk drop-off collections periodically, additional equipment at Buckhorn Park for our families to use (“Frisbee” disk golf course, tetherball, ball toss-up, soccer goals, sand volleyball court, outdoor permanent exercise bicycles, etc.), and newsletter.
  • The Special Dependent District is responsible for upgrades, upkeep, and routine maintenance of the common areas throughout the neighborhood. These common areas currently include the four entrances to community, the front walls and green space around the walls. Funds provided to the S.D.D. come from collections made with annual property tax. Due to the method of collection, the S.D.D. volunteers have a much more stringent level of requirements under which they must operate. First, the members are subject to public election so far none have run opposed. Once elected they become unpaid officers of the County and the State. This subjects the members, known as Trustees, to all applicable "Sunshine Laws" and accountability rules. It also places stipulations on how contracts are handled and funds processed.

The annual assessment has been approved to be as high as $95 per home. The actual amount taxed depends upon the budgetary requirements of the district. Each year, the S.D.D. board designs a budget and submits it to the county for approval. Based on the budget, the collection levels are determined by dividing the total by the properties in Buckhorn Estates.

To communicate with our S.D.D. for questions of comments, send an e-mail to sdd@buckhorn.us or use this e-mail link:     Send Mail

A Letter from the S.D.D President
Our volunteers are pleased to be able to serve our Buckhorn Estates community. The Board meets the second Monday night of each month at the Buckhorn Golf and Country Club.

The yearly tax per household is currently approved to not exceed $95 but the current level is just $65. The future budgets will be decided at the annual budget hearing. The board reviews the needs for the coming year and votes on the dollar amount for the coming year. The benefit of the approved $95 amount is that it gives us some breathing room if there are major anticipated expenses for the coming year. The BESDD board is dedicated to maintain the entrances and continue to review current contractors and plan for work that is needed.

Bill Atkinson, President