Welcome to the website for the MSBU Program of Seminole County!

The MSBU Program administers the non-ad valorem assessments levied for various local improvements within the unincorporated boundaries of Seminole County. An assessment district as established in Seminole County is commonly referred to as an MSBU (Municipal Service Benefit Unit). Through the MSBU Program, non-ad valorem assessments are levied by the Board of County Commissioners.

The assessments associated with MSBUs are based on the cost to provide the improvement, number of participating properties, and the benefit unit allocated to each participating property. Typically, community improvements financed via special assessments include residential household solid waste collection and disposal services, residential street lighting, lake management - restoration & aquatic weed control, and a variety of construction projects such as road paving and stormwater control systems, wall reconstruction and water/sewer line extension.

Please take a few moments to browse the website for additional information and on-line services. The MSBU Program personnel are available and look forward to assisting with all questions about established MSBUs or the process of establishing a new MSBU.

The MSBU Program of Seminole County operates according to the guidelines set forth in the Florida Statutes (primarily Chapter 125, and Chapter 197) and the Seminole County Administrative Code. Most specifically, operations and fee schedules are outlined in Section 22.10 (PDF) and Section 20.37 (PDF) of the Administrative Code. In addition to the Administrative Code, the policies and practices of the MSBU Program are further defined according to the Ordinance and Resolution documents used to govern specific MSBU and/or specific types of improvements.  As so declared by Resolution 2006-R-19 and Resolution 2009-R-39 (page 2), the special (non-ad valorem) assessments levied by the Seminole County Board of County Commissioners are collected via the "Uniform Method" (i.e., collected by the County Tax Collector via the annual property tax bills).