Tax Billed Assessments (Non-Ad Valorem Taxes)
Various assessments are processed through the Customer Billing Services Division. This includes the following areas: Stormwater, Lot Mowing, Fire Service, Solid Waste and Special Assessments.
Assessment Rolls
Stormwater
Stormwater Fees are billed annually on every land parcel in Cape Coral. These fees are based on the amount of runoff from a property or that property’s impact on the stormwater system (not the appraised value of the property). Some of the benefits that have been realized from the stormwater management program are clean water in our canals, estuaries, and bays; reduced erosion and sedimentation in canals; less street ponding and flooding; and improved maintenance of drainage facilities.
For property owners who live here and for individuals and families who have yet to move to Cape Coral, a good stormwater management program will ensure that the environment, quality of life, and property values are protected for the future. Since this program began in 1990, we have reduced pollution and minimized flooding, which is our continuing goal.
Stormwater Fees are billed annually as a non-ad valorem item on the property tax bills.
Historical Stormwater Rates (per E.R.U.):
| Fiscal Year | |||||
| 2026 | 2025 | 2024 | 2023 | 2022 | 2021 |
| $156.00 | $149.00 | $142.00 | $135.00 | $130.00 | $125.00 |
See Stormwater Fees - Frequently Asked Questions
For inquiries regarding stormwater reduction on commercial developments, please visit Public Works or contact them at stormwaterfeecredit@capecoral.gov.
Lot Mowing
The City provides thirteen (13) mowings per year from early February through December for those property owners that have elected to participate in the program (except for those parcels in an eagle’s nesting zone, which could get as few as four (4) mows). No mowings are scheduled for the month of January. The City’s lot mowing program provides benefit to the citizens of Cape Coral by controlling vegetation, growth, and inhabitation of vermin. In addition, the Lot Mowing Program funds the removal of invasive or harmful non-native plant species.
Property owners have the option of maintaining their own lots (growth must be kept under twelve inches) upon written notification to the City by September 1st to be removed from the current tax billing year. Failure to maintain your lot could result in the revocation of your exemption and the property will be placed back on the program.
If a previously exempted property has a change in ownership, the city will send written notice to the new owner advising them that if they elect to continue the exemption and maintain their own lot, they must provide the city with written notice within 30 days. Failure to respond within the 30-day period will result in a revocation of the exemption and the property will be included in the lot mowing program and billed accordingly on your annual property tax bill.
- Lot Mowing District Map
- Lot Mowing Inclusion Form
- Lot Mowing Exclusion Form
- View the 2025 Lot Mowing Schedule
Historical Lot Mowing Rates by District (per Equivalent Lot)
| Fiscal Year | ||||||
| District | 2026 | 2025 | 2024 | 2023 | 2022 | 2021 |
| 1 | $70.48 | $86.42 | $60.10 | $59.67 | $58.88 | $48.94 |
| 2 | $48.05 | $44.77 | $40.83 | $40.39 | $39.60 | $33.71 |
| 3 | $51.44 | $47.32 | $41.78 | $41.33 | $40.55 | $34.24 |
| 4 | $44.63 | $43.21 | $39.46 | $39.01 | $38.23 | $32.66 |
See Lot Mowing Program - Frequently Asked Questions
Fire Service
A “fire service assessment” is a special assessment imposed by the City against non-government property to fund all or a portion of the cost of making available and providing fire-rescue services. These costs include operating, capital, and debt-service costs to be incurred by the City.
The City adopted a fire services assessment as part of the revenue diversification efforts to reduce the City’s over-reliance on property taxes for funding the general operations of the government. The assessment for each parcel (vacant and improved) will be based upon the two-tiered methodology, pursuant to which a portion of the costs attributable to the City’s continual readiness to provide fire protection services will be shared equally among all tax parcels on a per parcel basis (Tier 1) and a portion of the remaining costs will be shared in
accordance with the value of improvements or structures associated with each parcel (as provided by the Lee County Property Appraiser), with each $5,000 increment of structure value comprising an equivalent benefit unit or “EBU” (Tier 2). Both rates are set by Council each year. These fees are billed annually on the property tax bill.
Historical Fire Service Assessment Rates
| Fiscal Year | ||||||
| 2026 | 2025 | 2024 | 2023 | 2022 | 2021 | |
| Tier 1 | $349.32 | $278.84 | $240.78 | $172.13 | $157.16 | $147.42 |
| Tier 2 | $3.47 | $3.07 | $2.80 | $2.32 | $2.54 | $2.51 |
* To determine your structure value, please visit www.leepa.org. Search for your property in the ‘Quick Property Search’ box and then click on ‘Parcel Details’. In the ‘Property Details’ section, click on the paper icon with the blue exclamation mark that opens the property folio card. In the bottom right-hand corner, add together Building Cost Value and Building Extra Features for your structure value.
Solid Waste
The purpose of the assessment is to fund solid waste services benefiting residential property (4 units or less) located within the City. The City of Cape Coral contracts with Waste Pro to provide solid waste removal services to residents and business owners. Included services are weekly regular trash pickup, horticulture, recycling and bulk pickup. The solid waste fee is charged per dwelling unit, based on the rate set by Council each year. These fees are billed annually on the property tax bill.
Historical Solid Waste Assessment Rates
| Fiscal Year | ||||||
| 2026 | 2025 | 2024 | 2023 | 2022 | 2021 | |
| Per Unit | $384.25 | $345.76 | $304.37 | $248.95 | $220.72 | $210.19 |
For general solid waste questions, pick-up date, etc please visit Solid Waste.
Special Assessments – Utilities Extension Project (UEP)
Cape Coral originally was a low-density, rural community with septic tanks and shallow groundwater wells. Today, these shallow wells are depleting the upper groundwater aquifer, while failed septic tank effluent can flow into groundwater and canals which has the potential to cause environmental problems. The Utilities Extension Project (UEP) will provide dependable, high quality drinking water and increase public safety through the installation of fire hydrants. The wastewater system promotes environmental protection by eliminating the need for septic systems and eliminating septic overflows which can discharge adjacent to groundwater wells and canals. The municipal irrigation system will promote water conservation through the installation of a designated reclaimed water source for irrigation purposes. The City has extended utilities to nearly all of south Cape Coral and is currently working north of Pine Island Road.
The special assessments for each parcel in a UEP area are comprised of two components: line extension assessment and the capital facility expansion changes (CFEC). The line extension is based upon the number of “equivalent parcels” and reimburses the capital cost of the project. The number of equivalent parcels is generally determined by dividing the total area of the parcel by 10,000 square feet, which is a typical residential parcel. The CFEC is based on the number of “equivalent residential units” (“ERUs”) attributable to each parcel and reserves capacity for your property to connect to the system. The ERU is the standard unit in calculating the expected demand on the utility system relative to a typical dwelling unit.
Typically, upon adoption of the final resolution, a pre-payment period will be established where a property owner can pre-pay the assessment without any finance charges and avoid the annual installment on the tax bill. Assessments not pre-paid will default to the amortized method where installments will be placed on the annual property tax bill.
Initial Pre-Payment Amounts (includes any discounts offered and without financing costs)
| Water | Sewer | Irrigation | Totals | ||||||
| Project | Line Extension* | Capital Expansion / CFEC1 | Line Extension* | Capital Expansion / CFEC1 | Line Extension* | Capital Expansion / CFEC1 | Line Extension* | Capital Expansion / CFEC1 | Total Asmt Cost |
| Pine Island | $1,640.00 | $864.00 | $5,100.00 | $1,572.00 | $1,120.00 | N/A | $7,860.00 | $2,436.00 | $10,296.00 |
| Southwest 1 | $2,128.00 | $864.00 | $6,612.00 | $1,572.00 | $2,060.00 | N/A | $10,800.00 | $2,436.00 | $13,236.00 |
| Southwest 3 | $2,440.00 | $864.00 | $7,240.00 | $1,572.00 | $1,820.00 | N/A | $11,500.00 | $2,436.00 | $13,936.00 |
| Southwest 2 | $2,580.00 | $1,714.00 | $7,200.00 | $1,738.00 | $2,240.00 | $857.00 | $12,020.00 | $4,309.00 | $16,329.00 |
| Southeast 1 | $3,106.00 | $2,241.00 | $10,542.00 | $3,389.00 | $2,912.00 | $1,120.00 | $16,560.00 | $6,750.00 | $23,310.00 |
| Southwest 4 | $4,216.00 | $2,241.00 | $10,506.00 | $3,389.00 | $3,270.00 | $1,120.00 | $17,992.00 | $6,750.00 | $24,742.00 |
| Surfside | $2,109.00 | $2,241.00 | $3,351.00 | $3,389.00 | $1,527.00 | $1,120.00 | $6,987.00 | $6,750.00 | $13,737.00 |
| Southwest 5 | $3,655.00 | $2,241.00 | $7,372.00 | $3,389.00 | $2,663.00 | $1,120.00 | $13,690.00 | $6,750.00 | $20,440.00 |
| North Central Loop | $1,486.00 | $2,241.00 | $7,317.00 | $3,389.00 | $2,057.00 | $1,120.00 | $10,860.00 | $6,750.00 | $17,610.00 |
| Southwest 6 & 7 | $2,901.09 | $1,212.80 | $5,285.85 | $3,580.80 | $1,820.57 | $606.40 | $10,007.51 | $5,400.00 | $15,407.51 |
| North 2 | $3,021.00 | $1,056.00 | $7,457.00 | $2,489.60 | $2,154.00 | $1,854.40 | $12,632.00 | $5,400.00 | $18,032.00 |
| North 1 West | $7,246.00 | $1,106.00 | $13,330.00 | $3,390.00 | $6,041.00 | $2,254.00 | $26,617.00 | $6,750.00 | $33,367.00 |
Amounts Financed (includes financing costs)
| Water | Sewer | Irrigation | Totals | ||||||
| Project | Line Extension* | Capital Expansion / CFEC1 | Line Extension* | Capital Expansion / CFEC1 | Line Extension* | Capital Expansion / CFEC1 | Line Extension* | Capital Expansion / CFEC1 | Total Asmt Cost |
| Pine Island | $1,950.00 | $864.00 | $5,820.00 | $1,572.00 | $1,290.00 | N/A | $9,060.00 | $2,436.00 | $11,496.00 |
| Southwest 1 | $2,410.00 | $864.00 | $7,496.00 | $1,572.00 | $2,334.00 | N/A | $12,240.00 | $2,436.00 | $14,676.00 |
| Southwest 3 | $2,860.00 | $864.00 | $8,470.00 | $1,572.00 | $2,130.00 | N/A | $13,460.00 | $2,436.00 | $15,896.00 |
| Southwest 2 | $2,820.00 | $1,714.00 | $7,800.00 | $1,738.00 | $2,440.00 | $857.00 | $13,060.00 | $4,309.00 | $17,369.00 |
| Southeast 1 | $3,246.00 | $2,241.00 | $11,398.00 | $3,389.00 | $3,154.00 | $1,120.00 | $17,798.00 | $6,750.00 | $24,548.00 |
| Southwest 4 | $4,360.00 | $2,241.00 | $10,730.00 | $3,389.00 | $3,394.00 | $1,120.00 | $18,484.00 | $6,750.00 | $25,234.00 |
| Surfside | $2,189.00 | $2,241.00 | $3,443.00 | $3,389.00 | $1,589.00 | $1,120.00 | $7,221.00 | $6,750.00 | $13,971.00 |
| Southwest 5 | $3,793.00 | $2,241.00 | $7,575.00 | $3,389.00 | $2,771.00 | $1,120.00 | $14,139.00 | $6,750.00 | $20,889.00 |
| North Central Loop | $1,511.00 | $2,241.00 | $7,439.00 | $3,389.00 | $2,114.00 | $1,120.00 | $11,064.00 | $6,750.00 | $17,814.00 |
| Southwest 6 & 7 | $3,021.06 | $1,516.00 | $5,508.10 | $4,476.00 | $1,894.99 | $758.00 | $10,424.15 | $6,750.00 | $17,174.15 |
| North 2 | $3,346.00 | $1,320.00 | $8,245.00 | $3,112.00 | $2,385.00 | $2,318.00 | $13,976.00 | $6,750.00 | $20,726.00 |
| North 1 West | $7,806.00 | $1,192.00 | $14,363.00 | $3,652.00 | $6,489.00 | $2,428.00 | $28,658.00 | $7,272.00 | $35,930.00 |
Financing Terms, Rates and Resolution Numbers
| Water Line Extension | Sewer Line Extension | Irrigation Line Extension | |||||||
| Project | Term | Interest Rate | 1st Yr on Taxes | Final Res OR Book/Page Inst# |
Maximum Installment Amount | Final Res OR Book/Page Inst# |
Maximum Installment Amount | Final Res OR Book/Page Inst# |
Maximum Installment Amount |
| Pine Island Line Extension* | 20 Years | 5.25% | 2001 | Res 43-01 07/30/01 BK 3492 Pg 4114 09/29/01 |
$240.00 | Res 44-01 07/30/01 BK 3492 Pg 4142 09/29/01 |
$690.00 | Res 45-01 07/30/01 BK 3492 Pg 4175 09/29/01 |
$170.00 |
| Southwest 1 Line Extension* | 20 Years | 5.25% | 2002 | Res 12-02 03/25/02 BK 3652 Pg 2276 05/24/02 |
$268.00 | Res 14-02 03/25/02 BK 3652 Pg 2396 05/24/02 |
$810.00 | Res 13-02 03/25/02 BK 3652 Pg 2166 05/24/02 |
$260.00 |
| Southwest 3 Line Extension* | 20 Years | 5.50% | 2003 | Res 03-03 01/13/03 BK 3944 Pg 0139 05/27/03 |
$300.00 | Res 04-03 01/13/03 BK 3944 Pg 0070 05/27/03 |
$876.00 | Res 05-03 01/13/03 BK 3944 Pg 0001 05/27/03 |
$224.00 |
| Southwest 2 Line Extension* | 20 Years | 5.31% | 2005 | Res 41-04 07/26/04 BK 4684 Pg 1729 04/27/05 |
$300.00 | Res 40-04 07/26/04 BK 4684 Pg 1798 04/27/05 |
$800.00 | Res 39-04 07/26/04 BK 4684 Pg 1657 04/27/05 |
$260.00 |
| Southeast 1 Line Extension | 20 Years | 5.20% | 2006 | Res 41-05 07/25/05 Inst# 2012000024782 02/03/12 |
$394.00 | Res 39-05 07/25/05 Inst#2012000031152 02/13/2012 |
$1,232.00 | Res 40-05 07/25/05 Inst# 2012000024779 02/03/12 |
$344.00 |
| Southwest 4 Line Extension | 20 Years | 5.42% | 2007 | Res 73-06 12/11/06 Inst# 2012000026007 02/06/12 |
$412.00 | Res 72-06 12/11/06 Inst# 2012000025884 02/06/12 |
$1,008.00 | Res 71-06 12/11/06 Inst# 2012000025853 02/06/12 |
$322.00 |
| Surfside Line Extension | 20 Years | 5.71% | 2008 | Res 41-07 07/23/07 Inst# 2012000024960 02/03/12 |
$196.00 | Res 42-07 07/23/07 Inst# 2012000024990 02/03/12 |
$309.00 | Res 43-07 07/23/07 Inst# 2012000025731 02/03/12 |
$143.00 |
| Southwest 5 Line Extension | 20 Years | 5.71% | 2008 | Res 46-07 07/23/07 Inst# 2012000025776 02/06/12 |
$337.00 | Res 47-07 07/23/07 Inst# 2012000025808 02/06/12 |
$675.00 | Res 48-07 07/23/07 Inst# 2012000025831 02/06/12 |
$246.00 |
| North Central Loop Line Extension | 20 Years | 5.59% | 2008 | Res 76-07 12/03/07 Inst# 2012000026302 02/07/12 |
$154.00 | Res 78-07 12/03/07 Inst# 2012000026296 02/07/12 |
$747.00 | Res 77-07 12/03/07 Inst# 2012000026306 02/07/12 |
$251.00 |
| Southwest 6 & 7 - Line Extension | 20 Years | 4.08% | 2014 | Res 38-13 08/21/13 Inst# 2013000209520 09/11/13 |
$241.00 | Res 39-13 08/21/13 Inst# 2013000213579 09/17/13 |
$415.00 | Res 40-13 08/21/13 Inst# 2013000211486 09/13/13 |
$154.00 |
| North 2 - Line Extension | 20 years | 5.00% | 2018 | Res 126-17 08/02/17 Inst# 2018000073326 03/29/18 |
$307.40 | Res 127-17 08/02/17 Inst# 2018000073427 03/29/18 |
$745.18 | Res 128-17 08/02/17 Inst# 2018000073500 03/29/18 |
$221.54 |
| North 1 West - Line Extension | 30, 25 or 20 years 30 year default |
6.50% | 2024 | Res 69-23 03/22/23 Inst# 2023000125903 04/07/23 |
$812.001 | Res 70-23 03/22/23 Inst# 2023000125912 04/07/23 |
$1,490.001 | Res 71-23 03/22/23 Inst# 2023000125918 04/07/23 |
$660.001 |
Capital Facility Expansion Charges
| Water CFEC | Sewer CFEC | Irrigation CFEC | |||||||
| Project | Term | Interest Rate | 1st Yr on Taxes | Final Res OR Book/Page Inst# |
Maximum Installment Amount | Final Res OR Book/Page Inst# |
Maximum Installment Amount | Final Res OR Book/Page Inst# |
Maximum Installment Amount |
| Southwest 6 & 7 - CFEC* | 6 Years | 3.79% | 2014 | Res 38-13 08/21/13 Inst# 2013000209520 09/11/13 |
$316.03 | Res 39-13 08/21/13 Inst# 2013000213579 09/17/13 |
$882.08 | Res 40-13 08/21/13 Inst# 2013000211486 09/13/13 |
$606.40 |
| North 2 - CFEC* | 6 years | 4.08% | 2018 | Res 126-17 08/02/17 Inst# 2018000073326 03/29/18 |
$272.00 | Res 127-17 08/02/17 Inst# 2018000073427 03/29/18 |
$636.00 | Res 128-17 08/02/17 Inst# 2018000073500 03/29/18 |
$475.00 |
| North 1 West - CFEC | 30, 25 or 20 years 30 year default |
6.50% | 2024 | Res 69-23 03/22/23 Inst# 2023000125903 04/07/23 |
$131.001 | Res 70-23 03/22/23 Inst# 2023000125912 04/07/23 |
$383.001 | Res 71-23 03/22/23 Inst# 2023000125918 04/07/23 |
$258.001 |
For additional questions, visit the UEP home page.
See Special Assessments - FAQs page
Hardship
The purpose is to provide a method whereby permanent City of Cape Coral residents whose total household income is at or below a certain level, as established by the United States government (HUD income guidelines for the current year), can defer payment of all or a portion of any special assessments and related fees until such time as the resident’s property is sold, transferred, refinanced or until they no longer qualify for deferral according to established guidelines.
Hardship deferral shall be available for fees that are billed directly by the City, for certain special assessment areas created after January 1, 2009. For special assessment areas created on or before January 1, 2009, non-ad valorem assessments that are included on the ad valorem tax bill are not eligible for hardship deferral.
In order to qualify for hardship deferral of special assessments and related fees, an owner and the owner's property must meet the following minimum requirements:
- The property for which hardship deferral is sought must be a single-family residence, a condominium, or a duplex which is owner-occupied and has a homestead exemption.
- Property taxes must not be delinquent.
- The property must not be subject to any pending or threatened foreclosure action and no mortgage or other encumbrance creating a lien against the property can be in default. The owner shall contact the lender(s) and ask them to send the City verification of the balance and status of any and all mortgages encumbering the property.
- The total income of the owner(s) of the property and family residing on the property shall not exceed the amounts specified in HUD income guidelines.
- The financial statement(s) for the owner(s) of the property and family residing on the property must include all assets and liabilities and must indicate that there are no sources from which the assessments and the fees could reasonably be paid.
Completed application packets for hardship deferral are accepted each year from February 1st thru April 15th. You must reapply each year to qualify for the program.
Qualified deferrals range from 10% to 100%. Acceptance into the program constitutes a lien against your property for each year you qualify. The lien(s) will remain in place until paid in full. For your convenience, a checklist of the required documents is included with the application. (please see the link below for application, including required document checklist).
Hardship Deferral Calendar Year 2025
(Calendar Year 2026 will be available around April 2026)
| Deferral Percentage / Family Size | 100% | 90% | 70% | 50% | 30% | 10% |
| 1 | $35,750.00 | $42,900.00 | $50,050.00 | $57,200.00 | $64,350.00 | $71,500.00 |
| 2 | $40,900.00 | $49,080.00 | $57,260.00 | $65,440.00 | $73,620.00 | $81,800.00 |
| 3 | $45,950.00 | $55,140.00 | $64,330.00 | $73,520.00 | $82,710.00 | $91,900.00 |
| 4 | $51,100.00 | $61,320.00 | $71,540.00 | $81,760.00 | $91,980.00 | $102,200.00 |
| 5 | $55,200.00 | $66,240.00 | $77,280.00 | $88,320.00 | $99,360.00 | $110,400.00 |
| 6 | $59,300.00 | $71,160.00 | $83,020.00 | $94,880.00 | $106,740.00 | $118,600.00 |
| 7 | $63,400.00 | $76,080.00 | $88,760.00 | $101,440.00 | $114,120.00 | $126,800.00 |
| 8 | $67,500.00 | $81,000.00 | $94,500.00 | $108,000.00 | $121,500.00 | $135,000.00 |
Items that are eligible for hardship (must indicate items you wish to defer):
- Special Assessments created after January 1, 2009 (Line Extension and Capital Facility Expansion Charges)
- Fire Service Assessment
- Contribution in Aid of Construction (CIAC)
- Capital Expansion Fees
For a copy of the current year’s hardship application, please visit the Common Forms page.
Payoffs
The City offers the ability to pull a current snapshot of open balances, which includes special assessments (UEP), utility balances, and open code case fees.
For more detailed payoff information, the City offers a free service where anyone can request payoff information for any parcel in the City of Cape Coral. Payoff information will include special assessments (UEP), utility balances, open code cases and building permits, property restrictions and any special notes.
For Utility Extension Project / assessment payoffs, please be advised annual installments are calculated during the months of August and September each year. Therefore, after July 31, the payoff balances provided herein are estimates and will be updated after the annual installment billing is complete. If payoff is made after July 31, an annual installment will automatically be billed on your property tax bill. Upon payment in full of both the annual installment (to the Lee County Tax Collector) and the remaining principal balance of the assessment (to the City of Cape Coral), the assessment will no longer appear on the tax bill.
For step-by-step instructions, to submit a payoff request or to request balances on confidential properties, please visit the CapeIMS page.
Any questions, please email our Payoff desk at payoff@capecoral.gov.
Property Taxes
Property taxes are assessed by Lee County Property Appraisers. For more information, call the Lee County Property Appraiser’s Office at 239-533-6100 or visit their website at www.leepa.org. Payment of property taxes and billing of property taxes is handled by the Lee County Tax Collector’s Office. For more information, call the Lee County Tax Collector at 239-533-6000 or visit their website at Lee County Tax Collector.