OMNIBUS

Ad valorem taxes, in this case, are any taxes based on the value of one's home. These include all taxes levied by school districts, counties, towns, villages, and fire districts, as well as any special districts, as long as the tax is based on the assessed value of the home. Taxes levied on everyone in equal amounts (such as those for water and sewer in most cases) are "non ad valorem" and are not included.