Florida Real Estate Practice Exam 2026 - Free Real Estate Practice Questions and Study Guide

Property owners are required to pay special assessments for public improvements that benefit their specific properties. These assessments are not like ad valorem taxes which become a lien against the entire property. Therefore, option A is incorrect. Special assessments are not tax deductible, so option B is also incorrect. Additionally, a special assessment must be for a specific benefit to the owner's property, making option C the correct answer. Lastly, just like other types of taxes or assessments, special assessments will accumulate interest if not paid in a timely manner, so option D is also incorrect.