Special Assessment FAQs

Yes, when utilities are extended, special assessments are imposed on vacant and improved properties.

Special assessment balances can be paid by mail, on the City’s website or in-person at City Hall.

Pay by mail:
City of Cape Coral
Attn: Cashiers
PO Box 150006
Cape Coral, FL  33915

Pay in-person:
City Hall Cashier’s Office
1015 Cultural Park Blvd
Cape Coral, FL  33990

Pay online: www.capecoral.gov – “I want to” – “Pay” – “Tax Billed Assessments”

In general, no.  It is considered a tax levy and is recorded in the Lee County Clerk of Courts as a notice *.

*Certain programs, such as hardship and deferral programs, require a lien to be recorded against the property.

In general, no.  If the special assessment is not paid in full, it will transfer to the new owner. The new owner will assume responsibility for the payment of any remaining balances *.

*Hardship and deferral liens must be paid in full at closing.

The assessments are collected through your annual property tax bill from the Lee County Tax Collector’s Office.  Failure to pay your annual property could result in a tax certificate being issued against your property for non-payment. For more information, please visit the County’s website at www.leetc.com.

This is a question for your tax advisor. Generally, a non-ad valorem assessment against a property is not a valid income tax deduction. However, if you own rental property or a business, the non-ad valorem assessment may be deductible when computing your income taxes. Please contact your accountant or income tax preparer for information regarding your specific situation.

The special assessments are billed once a year as part of your annual property tax bill.  Billing terms and interest rates vary based on the UEP project area.  Please refer to the table on the special assessments page.

Assessments are one-time fees charged to all, including vacant parcels in the assessment area. These fees are due after the assessment project is approved by the city council and billed/paid through the annual property tax bill. The amount of the assessment is calculated to reimburse the costs of the assessment project, including finance/bonding fees, by charging a per equivalent lot (5,000 sq. ft.) or a per parcel (10,000 sq. ft) rate on each parcel within the assessment project area.

Contribution In Aid of Construction (CIAC) is a one-time fee charged to properties that are not located in an assessment project area but have City services for water, sewer, and irrigation available.   Utilities are available because they were paid by a developer to bring city water, sewer, and irrigation to the area for their project.  Per Ordinance 108-22, Contribution in Aid of Construction (CIAC) is calculated by determining the number of equivalent parcel(s) (EP) for the property.  An EP is 10,000 square feet and is the standard unit used in calculating the Line Extension Assessment.  The EP is calculated by dividing the parcel sq footage by 10,000 and rounded to the tenth.  This is then multiplied by the most recently adopted UEP rates set forth by city council.  Please refer to the table on the special assessments page.

You’ll need to notify the Lee County Property Appraiser at www.leepa.org. The City will receive the change in your mailing address via the daily update received from the Property Appraiser’s office.