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 funded via non-ad valorem 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 storm water control systems, wall reconstruction and water/sewer line construction.
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.
Various program brochures are also available: What is an MSBU, Non- Ad Valorem Assessments, Residential Solid Waste Management. Para versiones en Español, por favor haga clic en los siguientes enlaces: What is an MSBU, Non- Ad Valorem Assessments, Residential Solid Waste Management.
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. The County's Administrative Code provides the framework for program operations [Section 22.10 (PDF)] and the fee schedules for applications [Section 20.37 (PDF)]. The policies and practices of the MSBU Program are further defined according to each Ordinance and Resolution document governing individual MSBUs and/or specific types of municipal services offered through this program. Effective and efficient operations are managed by operating procedures established at the program level. As confirmed by Resolution 2006-R-19 and Resolution 2009-R-39 (page 2), the non-ad valorem assessments levied by the Seminole County Board of County Commissioners are collected via the "Uniform Method" which provides for collection of assessments (and installment billing of financed assessments) by the County Tax Collector via the annual property tax bills. History of MSBU Program
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