"Any balances leftover will be dealt with by a title company upon closing, and the future amounts are transferrable with the property."
That sentence is from the Sun 'n Lake of Sebring Improvement District's own FAQ on its Wastewater Treatment Plant special assessment. The same answer tells sellers they are "not responsible for paying future years," unless they choose to. If you own a home inside the district and plan to sell, this charge will come up at your closing. Your buyer's offer may account for it before then.
The charge is $180 a year per ERU, which for most homes means one house or one lot. It runs for 15 years, with the last payment due September 30, 2039, for a total of about $2,700. The money goes toward a new wastewater treatment plant. The district says the plant will let sewer lines reach properties across Sun 'n Lake, so homes can move off wells and septic tanks.
A buyer who takes over those payments today is paying for a plant whose design-build contract hasn't been bid yet.
The plant's schedule changed in September
When the assessment started, the district said construction would begin in late 2025 or early 2026. Sustainability Partners, one of the firms working with the district, said publicly that construction would begin in 2026 and finish in 2029.
At its September 8, 2026 meeting, the Board of Supervisors voted 5–0 to approve Resolution 2026-08, rescinding Resolution 2025-07. The earlier resolution had accepted a public-private partnership agreement with three contractors. General Manager Raymond Bossert explained that, on advice from the Florida Department of Environmental Protection, the district would issue a separate Request for Qualifications and open the plant's design and construction to competitive bidding. The district had recently sent that RFQ to DEP for review and planned to post it after DEP commented. The same meeting's project update listed RFP No. 2609, Design-Build Wastewater Treatment Plant, as waiting on DEP feedback.
The 2029 target still stands. In the same update, Bossert described plans to install dry water and sewer lines in Unit 11 later this year. The lines would be capped until the plants come online, so homes beyond Cortez can connect "rather than wait until 2029, when the new plant is operating."
This is a normal public procurement step, and the district has a stated plan. For a seller, it matters because of what your buyer sees. As of October 2026, a homeowner on septic who buys in Sun 'n Lake takes on yearly payments toward sewer service that is about three years away at the earliest, under a construction contract that hasn't been awarded.
What the buyer actually takes on each year
Sun 'n Lake is a special district, not an HOA. The district says its assessment works "more like the tax you would pay if you lived in the city," and that any HOA dues in parts of the community are separate. Because the charge is based on the benefit a property receives rather than its value, county exemptions and deductions don't apply to it. Since the 2025 tax cycle, it has appeared on the Highlands County property tax bill, added on top of county taxes.
For fiscal year 2026–27, which began October 1, the board adopted a 0% increase. Resolution 2026-07 passed 3–2: President Greg Norton, Mark Caramanna and Beverly Phillips voted yes, and Mike Gilpin and John McLaughlin voted no. These are the yearly district charges a buyer will see on a typical home:
- Regular assessment, single-family home or condo: $842.75
- Golf-course lot add-on: $84.50, which brings a golf-course home to $927.25
- Wastewater plant special assessment: $180
- Water and sewer minimum for utility customers: $43.29 a month in base charges, even if no service is used, plus a $2 monthly administrative fee. This year water went up 3% and sewer went up 6.5%.
For a standard home on district utilities, that adds up to about $1,566 a year, or roughly $130 a month, before county taxes, insurance, any HOA dues or actual water use. A golf-course home comes to about $1,650 a year. The assessment amounts are flat. A 1,400-square-foot house and a larger one on the next street pay the same district charge.
Why that fixed number matters more this fall
Florida Realtors' August 2026 report for the Sebring metro area, which covers all of Highlands County, showed 135 single-family closed sales. That's up 16.4% from August 2025, at a median sale price of $271,900, down 4.9%. Year to date through August there were 1,057 sales at a $278,990 median, up 0.4%. September figures come out October 16.
More homes are selling at slightly lower prices, so buyers have options. A buyer comparing a Sun 'n Lake home with one outside the district is comparing total monthly costs, and a fixed charge of about $130 a month counts against a purchase price. If the buyer only finds out about the wastewater installments when the title company's numbers arrive, they learn it when it's easiest to renegotiate. If you explain the charges in your listing or disclosure conversation, the buyer prices them in from the start.
Where the seller has a say
Two things decide how these charges land on a Sun 'n Lake closing statement.
The first is the contract. The Florida Realtors/Florida Bar AS IS Residential Contract has a paragraph on public-body special assessments, 9(f), with installment options a buyer and seller can check. That paragraph says it does not apply to special assessments imposed by a special district under Chapter 189 of Florida Statutes. Those assessments are prorated under the contract's Standard K instead. Standard K covers recurring items that are made current and prorated as of closing. The district's own budget resolution cites Chapter 189 for how it posts its assessment schedule. On the standard form, then, district charges are brought current and split as of the closing date. That matches the district's FAQ: the seller pays through closing, and future installments go with the property.
For a home that is paid up through September 2026, about 13 annual wastewater installments remain, roughly $2,340. The district lets owners prepay. A buyer may ask you to pay off that balance as part of the negotiation, and some sellers offer it to make a deal cleaner. That would be a separate term you agree to, since the form doesn't require it. Ask your title company early how they will handle each district charge on your closing statement.
The second is the district estoppel certificate. The title company uses it to confirm whether your parcel is current and what amounts remain due. Requests go by email to [email protected], using the request form on the district's Estoppels page. The fees for 2026–27 are:
- $150 when the account is current
- $200 when the account is delinquent
- $250 for expedited service
Payment is due up front. Standard processing takes 3–5 business days after the request and payment arrive, and expedited takes 24–48 hours. A certificate's expiration can matter if a closing is delayed.
The $50 difference for a delinquent account is the smallest part of the cost of being behind. Unpaid wastewater balances add a 1% late fee each month, and the district says the property faces risk of legal action. Before you list, you can look up your parcel's annual amount and remaining balance with the district's online property search. If your property doesn't show up, call the district office. This matters most for inherited homes and vacant lots, where bills can pile up while nobody is opening the mail.
FAQ
Does the wastewater assessment apply if my home is already on septic?
Yes. The district describes it as a special assessment on all properties, so the plant can eventually serve homes now on wells and septic.
Can the amount change?
The regular assessment was held flat for 2026–27, but the board votes on it each year. The wastewater charge is set at $180 per ERU for most homes. It can be different for duplexes, plazas and commercial properties.
Do I have to pay off the full $2,700 to sell?
The district says you don't. Remaining installments transfer to the buyer unless you choose to prepay. Your contract terms decide what you've agreed to, so confirm them with your title company. This post isn't legal or tax advice.
Is the district charge the same as my HOA dues?
No. HOA dues, where a neighborhood has them, are billed separately, and the district's estoppel certificate doesn't include HOA information.
If you're selling a Sun 'n Lake home that is behind on district bills, sitting vacant, or part of an estate, Central Florida Cash Offers can go over your estoppel numbers and remaining installments with you before you decide anything. We'll lay out what a direct sale would look like next to your other options, and you choose the closing date. Get Your Cash Offer Today.
