Frequently Asked Questions

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1.00 - General Questions

• 1.01) How do we get street lights installed in our subdivision?

  Contact Special Assessments. We will request a lighting plan and cost estimate from the utility company which services your area. Once we have this information, we will provide you a copy so you and your neighbors can decide if you would want to proceed to form an MSBU.

• 1.02) Who do I need to contact if my garbage was not collected?

  Please call the Osceola County Solid Waste Office at (407) 962-1100.

• 1.03) I believe the fire assessment was incorrect. What do I need to do to appeal the assessment?

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

• 1.04) I own a business in Osceola County and dispose of my household waste at my place of business. How do I claim a Solid Waste exemption?

  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 from.

2.00 - Fire Assessment Program Questions

• 2.01) Is the fire rescue services special assessment a new fee?

  The fire rescue assessment has been in place in Osceola County for nearly 20 years.

• 2.02) What is the purpose of the fire rescue services special assessment?

  The fire rescue assessment will be used to pay for fire rescue services, facilities, and programs for assessed properties within the Osceola County Municipal Service Benefit Unit for Fire Rescue Services.

• 2.03) Has the fire rescue services budget increased from last year?

  No. The budget has not increased in the last two years.

• 2.04) What is the assessment amount for unimproved vacant and agricultural land based on?

  The assessment amount for unimproved vacant and agricultural land is based on the relative calls for service for these type properties, the acreage, and the amount of money the County pays the Florida Division of Forestry each year.

• 2.05) Will barns/sheds be charged under the Fiscal Year 2010-11 Fire Rescue Assessment Program?

  Generally, barns/sheds would not be charged under the Fiscal Year 2010-11 Fire Rescue Assessment Program.

• 2.06) What period of time does the assessment cover and when will the assessment be payable?

  The fire rescue assessment is re-imposed annually and will cover our fiscal year, October 1 - September 30. It is payable as part of your tax bill each year between November 1 and March 31.

• 2.07) What will happen if I do not pay the assessment?

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

• 2.08) If I do not pay taxes now due to a homestead exemption, will I have to pay the special assessments?

  Yes. Special assessments are different than taxes and the fire rescue special assessment applies to all residential property uses, regardless of homestead exemption.

• 2.09) I received a discount for early payment of my taxes. Will I receive the same discount for my special assessment?

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

• 2.10) What if the information contained on the assessment notice is incorrect? How do I get it corrected?

  If information on the notice is incorrect, county staff will process the appropriate forms and research the issue. The corrections will be made to the assessment roll before certifying it to the Tax Collector for placement on the tax bill.

• 2.11) Where can I get more information?

  Should you have any questions regarding the fire services special assessment, please call (407) 742-9090 for assistance, Monday – Friday between 8:00 a.m. – 5:00 p.m. Additionally, information relating to the fire assessment program can also be obtained from the County’s Fire Assessment Program Hub.

3.00 - MSBU & MSTU Questions

• 3.01) What are ad valorem taxes?

  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".

• 3.02) What is a millage rate?

  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.

• 3.03) What is a Municipal Service Taxing Unit (MSTU)?

  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.

• 3.04) What are non-ad valorem assessments?

  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.

• 3.05) What is a Municipal Service Benefit Unit (MSBU)?

  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.

• 3.06) Why is the County converting MSTUs to MSBUs?

  The County believes a special assessment (MSBU) is inherently more fair than an ad valorem tax (MSTU), because the assessment is based on the special benefit the property owners receive and not their taxable property value.

• 3.07) How will the existing MSTUs and MSBUs be handled?

  If stormwater is the only service provided by the MSTU or MSBU, it will be replaced by a new stormwater MSBU. If other services are provided, the taxes or special assessments funding stormwater will be eliminated, but the MSTU or MSBU will continue providing other services.

• 3.08) What services are received for the assessment and why is there a special assessment when residents already pay property taxes?

  Countywide ad valorem property taxes are imposed against all property in the county to fund general services to Osceola County residents. Since it would be unfair for all county residents to pay for the maintenance of local improvements within specific communities, special assessments to fund the cost are imposed only against property benefiting from the common areas. Local improvements maintained from special assessment revenue may include retention ponds, street lighting, and recreational areas.

• 3.09) How can citizens find out about the specific services/level of services that are provided by their neighborhood serving MSTU/MSBU?

  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.

• 3.10) Who owns the street lights paid for by an MSTU or MSBU?

  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.

• 3.11) Are electric rates less for the County than for a non-governmental entity or individual?

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

• 3.12) Can more street lights be added in a neighborhood that has a MSTU or MSBU?

  The utility company would have to re-evaluate your neighborhood and 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.