October 15, 2026
Page 14 of the Avenir Community Development District's final budget for fiscal year 2026/27 is a plain grid. It runs parcel by parcel, with an O&M line, one or more debt lines and a total for each, across four fiscal years. The APEX 50-foot total reads $3,311.69 a year. A few lines above it, the Panther National 175-foot total reads $9,333.69. All of these homes are in the same master-planned community on the western edge of Palm Beach Gardens and served by the same district, and the budget year began October 1, 2026.
The spread comes from how Avenir paid for its roads, drainage and utilities: neighborhood by neighborhood, through separate bond issues, each with its own repayment schedule tied to the land.
Florida law puts a CDD warning into the first sales contract on a new home. Section 190.048 of the Florida Statutes requires a bold, conspicuous notice that the district may levy taxes or assessments for public facilities and services. The district's board sets those amounts each year, and they come on top of other local taxes. The statute requires the warning. It doesn't require a number.
The builder pages we reviewed for APEX and L'Ambiance describe amenities and clubhouses but list no CDD assessment. Kolter's page for Artistry Palm Beach promises "low fees" but gives no amount. The dollar figures are published in the district's own documents. Avenir CDD describes itself as an independent special taxing district under Chapter 190. Its annual assessment has a debt-service portion and an operations-and-maintenance portion, and both appear on the property tax bill.
Here are the projected gross assessments for FY2026/27 from the district's final budget, grouped by the neighborhood names the budget uses.
| Neighborhood, parcel | Lot width | FY2026/27 projected gross | Debt series behind it |
|---|---|---|---|
| APEX, A-15 | 50 ft / 62 ft | $3,311.69 / $3,405.69 | Series 2021 |
| L'Ambiance, A-20 | 55 ft / 65 ft | $3,357.69 / $3,452.69 | Series 2021 |
| Esprit, A-16 | 50 / 60 / 75 ft | $4,879.69 / $5,571.69 / $6,608.69 | Series 2023 |
| Solana Bay, A-9 | n/a | $5,293.20 | Series 2019, 2018-3 clubhouse |
| Orchid Isles, A-18 | n/a | $5,669.15 | Series 2024A, 2021 A-2 |
| Stonegate, A-11 | n/a | $5,909.03 | Series 2018, Series 2025 |
| Avondale, A-6 / A-7 and A-8 | n/a | $5,917.89 / $6,149.89 | Series 2019, 2018-3 clubhouse |
| Panther National, A-12 | n/a | $6,524.69 | Series 2021 |
| Longview, A-10 | n/a | $7,051.69 | Series 2021, Series 2026 |
| Panther National, A-13/14 | 125 ft / 175 ft | $7,681.69 / $9,333.69 | Series 2021 |
Every figure is a gross amount. The district's footnote says each one builds in a 4% allowance for the early-payment discount, plus 1% each for the County Tax Collector and the Property Appraiser.
These neighborhoods aren't priced alike. GL Homes lists APEX's Pinnacle Collection from the $960,000s and its Summit Collection from $1.4 million. Kolter lists L'Ambiance from $831,990. Still, the two sit within about $50 of each other on the CDD line. Those two parcels, rather than the higher-priced or larger homes, carry the community's lowest assessments. The ranking follows the financing, which the next section explains.
Three charges make up the budget, and only one of them varies much.
The debt line depends on whichever bond issue financed a parcel's infrastructure. Avenir has issued a series of these. The 2018 bonds totaled $66.21 million in original par. The 2021 bonds totaled $95.77 million and the 2023 bonds $94.75 million. New series followed in 2024, 2025 and 2026.
Longview shows how this works. In June 2026, the district's board materials laid out Series 2026A and 2026B bonds to finance part of a Parcel A-10 project estimated at about $42.2 million. The bonds are repaid through special assessments on property in that area, "as evidenced by separate liens securing the Series 2026A Bonds and Series 2026B Bonds." Any cost the bonds don't cover falls to Avenir Development, LLC, which the document calls the landowner. The budget counts 230 lots in A-10. WL Homes marks Longview's location as a pre-construction sales center. The new $2,107.42 Series 2026 row pushes the parcel's FY2026/27 projection to $7,051.69, up from $4,313.14 the year before. That change applies to a parcel still being prepared for sale. Anyone buying there later inherits a debt line that was set before they arrived.
Once set, these debt lines tend to stay put. APEX's 50-foot debt charge was $1,889 in every one of the four fiscal years shown. Some lines have moved, though. Esprit's 50-foot debt fell from $5,670 in FY2023/24 to $3,457 the following year. Orchid Isles picked up a new Series 2021 A-2 row of $2,038.46 starting in FY2025/26. The shared O&M charge moves too. It went from $843.90 to $1,085.45 to $1,468.14, then eased to $1,422.69 this year.
The same split between one-time numbers and recurring ones shows up in how Avenir homes are marketed. GL Homes' APEX updates page reads like a running log of offers on specific homesites. November 2025 brought "over $87,000" in savings and free furniture on homesite 533. January 2026 brought "over $81,000 in savings" on homesite 530. September 2026 brought free furniture and "huge savings" on a waterfront Olympus on homesite 541. Furnished model homes go on sale beginning October 16. A buyer gets an incentive once, at closing. The CDD line shows up on the bill every November.
This activity barely registers in the county statistics most buyers check first. MIAMI REALTORS® reported a Palm Beach County single-family median of $650,000 for August 2026, up 3.17% from a year earlier. The same report notes that its sales totals leave out most new-construction and pre-construction sales because those deals largely aren't reported in the MLS. Builder deals in Avenir mostly sit outside that benchmark. Meanwhile, single-family inventory countywide fell 23.8% year over year to 4,345 listings at the end of August, or 3.5 months of supply, a level the report calls a seller's market. Freddie Mac's 30-year fixed rate was 7.17% as of September 15, 2026.
As builders close out, the inventory turns over to resale, and buyers start comparing Avenir against the rest of Palm Beach Gardens. Kolter lists neighboring Alton as sold out, so anyone shopping there now is looking at resale homes. Avenir itself is nearing the same stage. The Palm Beach Post reported in June 2026 that the city approved the first round of Avenir's final 293 residential lots, in a 4,750-acre community planned for 4,050 homes. Avenir's news page lists the Town Center Publix opening on May 21, 2026, in an item credited to Yahoo Finance, and an August item credited to Morningstar.com on the debut of the Great Egret Clubhouse. Each of those resale homes still carries its parcel's row from the budget grid.
The CDD's fiscal year runs October 1 through September 30. Palm Beach County mails tax bills by November 1, and payment is due between November 1 and March 31. The county explains that non-ad valorem assessments are added to ad valorem taxes and are set by the levying authority using a unit measure. The Property Appraiser defines them as charges that don't depend on property value, including charges that finance infrastructure. A higher purchase price doesn't raise a home's CDD charge, and a lower one doesn't reduce it. The parcel and the lot width set the amount.
The first bill under FY2026/27 figures will arrive this November. It will be the first one to show Longview's added 2026 debt row and this year's slight drop in O&M.
Can an owner pay off the debt portion early? The materials we reviewed don't spell out a payoff procedure or a quote for an individual homeowner. The FY2026/27 budget shows zero budgeted bond prepayments. It also notes that the 2018-2 bonds get paid off as lots are sold to homebuilders, which is a developer-level arrangement. Terms differ by series. The 2024 offering made Series 2024A bonds subject to optional redemption and Series 2024B bonds not. The district manager is the office that answers questions about a specific parcel.
Does every Avenir home pay the clubhouse operations charge? No. Under this year's budget, Phase 3 parcels, including APEX, L'Ambiance, Panther National, Esprit and Longview, aren't charged it.
Is the FY2026/27 number final? The budget calls the per-parcel totals "projected gross" figures. They include the 4% early-payment discount allowance and the county's collection fees, so what an owner actually pays depends on when the bill is paid.
If you're comparing an Avenir home with a resale elsewhere in Palm Beach Gardens, Deborah Puleo can pull the CDD row for the parcel you're considering and put it beside the full cost of the alternative. Schedule a consultation before you sign the first contract with the 190.048 notice.
This article is general information, not legal, tax or financial advice. Consult a qualified professional about your situation.
Have questions about buying, selling, or moving to Palm Beach Gardens? Reach out anytime—Deborah is here to help with honest advice and local expertise.