Assessment Information
Non-ad valorem assessments for street lighting are calculated on an individual MSBU basis. MSBUs are determined according to geographic boundaries which include all properties receiving benefit from a common street lighting system. In most cases, an MSBU represents specific neighborhoods or subdivisions.
When calculating operational costs for an MSBU, the following cost components are considered:
- Rental or lease fees for street light fixtures and poles charged to the MSBU Program by the electric utility company
- Energy and fuel use charges for the street light fixtures
- Tax Collector Fee
- Administrative Fee
- Reserve for Contingency
After total costs for a MSBU are determined, the total cost amount is divided by the number of units benefiting from the lighting. The cost share per unit is reflected in the non-ad valorem assessment amount included on the annual property tax bill (view current assessment rates).
The MSBU Program offers a wide variety of street lighting fixture and pole options for consideration during the initial application process. The equipment rental rates and utility costs for the various equipment options can vary significantly, from inexpensive standard options to more costly decorative alternatives. Upgrading and/or changing to a different option is also available once an MSBU has been established.
If you would like additional information on the types of lighting equipment offered by your power company or have questions regarding your specific assessment amount, please contact the MSBU Program at (407) 665-7178 or via email.