- December 4, 2025
Dear Editor:
I have been deeply concerned about the proposed MSBU (Municipal Service Benefit Unit for Flagler County's beach management), which I have called a “Misguided Scheme to Burden Us” — because it unfairly suggested that only residents east of the Intracoastal should shoulder the costs of Reach III beach restoration, even though 85.5% of that shoreline is controlled by private gated communities.
That approach is discriminatory and inequitable, and I strongly opposed it. However, after speaking at length with several county officials, I have pivoted my focus and come to embrace the broader picture. The MSBU idea is still absurd and unfair. But I was reminded me of two key realities regarding our tax base and the benefits we all enjoy in Flagler County.
First, homeowners in Hammock Dunes, Ocean Hammock, Sea Colony, and Hammock Beach already pay some of the highest ad valorem taxes in the county, based on million-dollar property values. They are already contributing substantially to our countywide tax base.
Second, and even more importantly, healthy beaches benefit everyone in Flagler County. They protect property values countywide, draw tourism that funds essential county service, and sustain the quality of life we all enjoy.
Here’s an excellent point to consider: every resident knows what they pay in property taxes because they write the check once a year. But hardly anyone can tell you how much sales tax they pay annually — because we don’t track it. A small, half-cent countywide sales tax spread across residents, tourists and businesses is not only fair, it is less painful and more effective. Combine that with tourist development taxes, and we have a simple, sustainable formula for maintaining our beaches without burdening any single neighborhood or group of residents.
The truth is this: our beaches are the lifeblood of Flagler County. Residents west of the Intracoastal, east on the barrier island and visitors alike all use and enjoy them. If we allow our beaches to deteriorate, we not only hurt oceanfront property owners — we hurt everyone, because declining beaches mean declining tourism, declining property values and higher taxes for all of us.
The simplest, fairest, and most sustainable approach is to enact a countywide half-cent sales tax, dedicate a portion of the tourism tax, and commit those funds transparently to beach management. That way, every resident and every visitor contributes, and we keep Flagler County’s beaches and shoreline healthy, secure, and beautiful for all to enjoy now and for future generations.
Dr. Michael Ruel
Flagler County
