Special Assessments Frequently Asked Questions

Ad valorem taxes are property taxes that are based on the taxable value of real estate or personal property. Property ad valorem taxes are the major source of revenue for county and municipal governments. This tax is most commonly referred to as "property taxes".

A non-ad valorem assessment (also known as a special assessment) is a charge to cover the cost of providing a service or improvement, based on the relative amount of benefit received. Special assessments are typically not related to ad valorem value.

A millage rate is the rate per one thousand dollars of taxable property value which, when multiplied by the taxable value, yields the tax billing for a given parcel.

An MSTU is a service unit for which an ad valorem tax levy is imposed to cover the cost of providing a service or improvement, based upon taxable value. MSTUs have been established by the Board of County Commissioners through an adopted ordinance or resolution that outlines the boundaries of the district and the services or improvements to be provided.

An MSBU is a service unit which receives a specific benefit for which a special assessment is imposed to cover the cost providing the service or improvement. MSBUs have been established by the Board of County Commissioners through an adopted ordinance or resolution that outlines the boundaries of the district and the services or improvements to be provided.

Special assessments are re-imposed annually and will cover the period of October 1 – September 30 of each fiscal year. It is payable, as part of your tax bill, each year between November 1 and March 31.

Please call the Special Assessments office at (407) 742-1800 to obtain an informational packet for the establishment of a Streetlight Municipal Service Benefit Unit (MSBU).

Countywide ad valorem property taxes are imposed against property in the county to fund general services to Osceola County residents. Special Assessments fund local improvements within a community which are generally imposed based on a process, including obtaining approval (via a petition) from residents of the specific community. Local improvements may include retention ponds, street lighting, and recreational areas and are only imposed against properties that benefit from the services provided. For more information regarding the specific services provided, please contact the Special Assessments office at (407) 742-1800.

For information regarding specific level of services provided under an MSTU or MSBU to your neighborhood, please contact Osceola County Special Assessments at 407-742-1800 or servicefee@osecola.org.

Because the County is using the tax bill collection method, Florida law requires that all ad valorem taxes and accompanying special assessments be paid at the same time. If you do not pay your taxes including the special assessments, the tax collector will issue a tax certificate against your property, which may result in a loss of title.

Yes. Special Assessments are different from property taxes in that they are collected for specific benefits/services regardless of any exemptions.

Please call the Special Assessments office at (407) 742-1800. If information on the notice is incorrect, County staff will research the issue and make any necessary corrections to the assessment roll before certifying it to the Tax Collector for placement on the tax bill.

Please provide documentation that states why the assessment is in error to Special Assessments. Any other supporting documentation (photographs, etc...) is more than welcome.

Special Assessments office obtains short-term rental license information from the Tax Collector’s office for the purpose of classifying the appropriate assessment rate to a property. If the status of a short-term rental property has changed, please contact the Tax Collector’s Business Tax Department at (407) 742-4000 to cancel the short-term rental license. The short-term rental license must be cancelled prior to the first of October in order to change the classification from short-term rental to the residential fire rescue assessment rate.

Please call the Osceola County Solid Waste Office at (407) 742-7550.

Please provide Special Assessments with a copy of your occupational license, a copy of the last trash invoice for your business, and a copy of the tax bill you are requesting a solid waste exemption for.

Yes. The same discounts and penalties applicable to ad valorem taxes have been addressed in the special assessments budgets and will also apply to all of special assessments collected on the tax bill.

Yes, residents may contact Florida Fish and Wildlife Conservation Commission (FWC) for applicable permits, hire a private contractor, and collect funds from residents without the assistance of the County. FWC permits must be obtained prior to any aquatic plant management on the lake, such as herbicide application (chemical treatment) or triploid grass carp stocking (biological control).

The County believes converting the existing MSTUs to MSBUs will provide a more uniform program for streetlights and pond maintenance.

The lights and poles are owned by the utility company. A monthly maintenance fee is charged on the utility bill in order to maintain the lights and poles.

Special rates are not given to Governmental entities'. The only difference is that government entities’ have the tax exemption status.

Residents may contact the utility company to request a re-evaluation of the neighborhood to determine if additional lights are needed. If the utility company determines a need for additional lights within the approved boundaries of the MSTU or MSBU, the requestor should contact Osceola County Special Assessments at 407-742-1800 or servicefee@osceola.org for more information.