The Captain’s Key Dependent District was created in 2004 by the Palm Beach County Commission as a dependent district, pursuant to F.S. 189. The District is a special purpose taxing district designed to offer a financing and collection alternative for gating the Captain’s Key community in North Palm Beach.  The District is responsible for the front entrance gate, landscaping, roads and drainage.

A five-person Board of Supervisors governs the District. Board members must be residents residing and registered to vote within the Captain’s Key community. All property owners within the District are subject to annual assessments to fund the operation and maintenance (O&M) of the improvements within the District.

The District utilizes the Palm Beach County Tax Collector to collect these assessments each year. The annual assessments appear as one line in the non-ad valorem section of the property tax bill.  The fiscal year is October 1st – September 30th.