- December 4, 2025
A public notice was mailed to Flagler County residents in the barrier island's unincorporated area regarding the proposed Municipal Service Benefit Unit for Flagler County's beach management.
Flagler County formally established an MSBU taxing district for beach management in December 2024, a county press release said. The legally required public notice was to inform residents that no tax is being levied this year at the Sept. 11 public hearing.
The notice stated the MSBU will appear on property owners' tax bills as zero dollars ($0.00). In order to keep the MSBU active, the county was required to send out the notice, the press release said.
The MSBU will be a future part of the county's beach management funding strategy, but a required apportionment study will need to be completed first. An engineering consultant will "evaluate the appropriate cost allocation of the MSBU based on the needs of beach management," the press release said. A separate public notice will be mailed affected homeowners in the future before any new tax is levied, stating the specific amount for that homeowner's property, the date of the public hearing and how to object.
The beach management plan will be a "blend of potential sources" of funding, from dedicated ad valorem millage, the MSBU, grants, a sales tax and the tourist development tax.
Some portions of this funding may require a voter referendum, the press release said.
Over $8 million has been set aside for beach management in the 2026 fiscal year budget and the county will be reaching out to residents for feedback on "a sustainable, long-term funding stream."
No final decisions have been made, the press release said.
Below are some frequently asked questions about the MSBU:
Q: Why did I receive a public notice about a Beach Management MSBU?
A: The MSBU (Municipal Service Benefit Unit) district was created in December 2024. Even though no assessments are being levied this year, state law requires that a notice be mailed annually to keep the MSBU active.
Q: Does this mean I have to pay something now?
A: No. Nothing is being levied in 2025. The notice was informational only.
Q: Will the MSBU be used in the future?
A: Yes. The MSBU will be part of the funding plan for Beach Management, but the amount to be assessed must be determined by an engineering study that is currently underway.
Q: How will Beach Management be funded?
A: The plan has always been to use a blend of potential funding sources—including ad valorem (dedicated millage), tourist development tax, MSBU, local option sales tax, and state/federal grants. Some of these may require voter approval.
Q: How much money has the County committed so far?
A: The Board of County Commissioners has already set aside $8.1 million for Fiscal Year 2026 to support Beach Management efforts.
Q: What happens next?
A: Over the next year, the County will continue hosting public forums and discussions to shape the final funding strategy. No final decisions have been made—we want and value public input.
Q: Why is this important?
A: Protecting and preserving Flagler County’s beaches benefits residents countywide—supporting tourism, property values, storm protection, habitat, and quality of life.