- July 14, 2026
Flagler County commissioners unanimously approved a master special assessment ordinance on July 13, creating a legal framework for future Municipal Service Benefit Units (MSBUs) and Municipal Service Taxing Units (MSTUs).
County officials emphasized the ordinance does not create any new assessment districts or impose new fees. Instead, it establishes the legal process the county will use if future MSBUs or MSTUs are proposed, eliminating the need to adopt a new ordinance each time.
Interim County Administrator Adam Mengel said the ordinance also removes outdated language in the county code related to road MSBUs and outlines the legal standards required for any future special assessment.
"It does set up the two criteria — the special benefit that's got to be derived from any special assessment and then also that the assessment must be fairly and reasonably apportioned among the properties that are deriving that special benefit," Mengel told commissioners.
Commissioner Kim Carney also asked how residents would be notified if future assessment districts are proposed. Mengel said property owners could receive notice through the annual Truth in Millage (TRIM) process, provided statutory deadlines are met, ensuring affected residents have an opportunity to review and comment before any assessments are imposed.
Commissioners unanimously approved the ordinance, though each future MSBU or MSTU will still require its own public approval process before any assessments can be levied on property owners.
