The Board of County Commissioners (BCC), adhere to Florida Statutes and County ordinances for the administration and implementation of special assessment projects. The BCC has the authority to create or approve special assessment projects and serves as the governing board of the special assessment district.
WHAT IS A SPECIAL ASSESSMENT PROJECT?
A Special Assessment Project offers property owners within unincorporated Manatee County the opportunity to obtain new services or infrastructure that are not currently being provided. Examples include:
- Street Lighting
- Road Paving
- Sanitary Sewer Line Extension
- Potable Waterline Extension
- Reclaimed Waterline Extension
- Stormwater Ditch Piping
These services are paid through non-ad valorem assessments levied annually on the property taxes of the owners within a Municipal Service Benefit Unit (MSBU) district that is established for special assessment project.
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WHAT IS A NON-AD VALOREM ASSESSMENT?
Assessments which are not based upon millage and can become a lien against a property. Non-ad valorem assessments consist of two categories:
- Maintenance (levied annually) such as for street lighting, and
- Capital (levied for a set number of years) such as sanitary sewer line extensions.
WHAT IS A MSBU?
A MSBU is a non-ad valorem assessment district established to provide new services or improvements in a specific geographical area within the County. Property owners within the MSBU share in the cost of the provided benefit by an annual non-ad valorem assessment on their property taxes. The annual rate, boundary, and duration of assessment are set forth in the ordinance establishing MSBU district.
Please click on the corresponding button below to access information and documents related to the MSBU process for each type of infrastructure project.