Example of a completed landscape and streetlighting project.


Property owners in unincorporated Lee County who wish to implement special services or improvement projects to their neighborhood or community may petition the Board of County Commissioners to create a Municipal Service Taxing/Benefit Unit (MSTBU), a dependent unit of government.  These services or projects are paid through ad valorem taxes, assessments or charges to the properties that benefit from the service or project.  These payments are made through your annual tax bill.

The projects or services, which benefit a specifically defined geographic area, can be one-time Capital Improvement Projects (CIP) or ongoing Operation & Maintenance (O&M) services. 

  • Examples of CIP projects: road paving, bridge replacement, sidewalk installation, and canal dredging. 
  • Examples of O&M services: road, sign, or landscaping maintenance, irrigation, lighting, channel marker/canal maintenance.

If you and your fellow property owners would like to establish a new unit, please use the instruction sheets and forms available on our site or find answers to commonly asked questions on our FAQ page

For more information, contact MSTBU Coordinator Joshua Malo at 239-533-2308 (office) 239-634-0040 (cell) or email JMalo@leegov.com


Find out if a property is part of an MSTBU using our interactive, searchable map. Click here to see all active Lee County MSTBUs.

Lee County MSTBU Streetlight Application

Click here to submit a Lee County MSTBU Streetlight Application.