Municipal Service Benefit Units (MSBU)
An assessment district as established in Hernando County is commonly referred to as an MSBU (Municipal Service Benefit Unit). Through the MSBU Program, non-ad valorem assessments are levied by the Board of County Commissioners.
The assessments associated with MSBUs are based on the cost to provide the improvement, number of participating properties, and the benefit unit allocated to each participating property. Typically, community improvements financed via special assessments include residential household solid waste collection and disposal services, residential street lighting,fire protection, and a variety of construction projects such as road paving and stormwater control systems, wall reconstruction and water/sewer line extension.
MSBU form link (the link is currently under construction)
Why are some roads being repaved and you won't pave my limerock road?
It is important to realize that the county can reduce repaving cost(s) by preventing further deterioration of failing roadways which later would require complete rebuilding rather than overlay.
Paving limerock roads is a matter of equity and economics. When developers construct a new residential subdivision, they are required to pave all roads. The developers then pass the cost onto the homeowners. In essence property owners residing on limerock roads avoid paying the developer's initial paving cost.
Property Owners residing on limerock roads who wish to have their road paved may do so via the Municipal Service Benefit Unit (MSBU) process, i.e., 2/3 of the estimated cost per mile cost is assessed to the abutting property owners along the road, and the County pays 1/3 of the cost. The Board of County Commissioners, as a matter of policy, has elected to use gas tax dollars to pay for the County's 1/3 cost share of the limerock road paving.
Florida Statutes Chapter 125.01(1)(q) authorizes the Board of County Commissioners to create Municipal Service Benefit Units (MSBUs) to provide specific municipal services to any specified portion or all of the unincorporated areas of the county.
If you and your neighbors are interested in having your road paved via an MSBU Assessment, please contact Deanna Naugler at 352-754-4062 ext. 17006 for additional information or click on the Petition to Create an MSBU on the side of this page.


