What is the main difference between a special purpose district and a county

In Texas, thousands of local governments called special purpose districts provide a variety of services including water conservation, toll roads, hospitals, libraries, utilities and fire control efforts.

In 2014, the Texas Senate Research Center updated a comprehensive explanation of special-purpose districts, including tables showing establishing authority, allowable purposes and financing mechanisms. Download Invisible Government: Special Purpose Districts in Texas (PDF) from the Senate Research Center.

Look up your:

  • sales tax rate
  • sales tax rate history
  • property tax rate
  • revenue by tax by county

Funding and Debt

Depending on their purpose, these districts are supported by a property tax, sales tax or user fees, and may issue debt. Check out the Comptroller’s Special Purpose District Public Information Database to review district-submitted reports on financial and tax information.

Links at the right can provide you with detailed information on local sales and property tax rates throughout the state as well as the debt held by certain special-purpose districts.

Budgets and Spending

Many of Texas’ special purpose districts post their budgets, annual reports and detailed spending information online. The Comptroller recognizes special purpose districts demonstrating exemplary local transparency achievements through its Transparency Stars program. Visit our Transparency Star page to learn more about the program.

Even so, deciphering financial reports can be a challenge. That’s why we developed our Guide to Understanding Annual Comprehensive Financial Reports (ACFRs).

Special districts are units of local government created for a special purpose.  These districts can operate within a limited geographic boundary and are created by law, special act, local ordinance, rule of the Governor, and Cabinet.

These districts have a governing body with policy-making powers and provide essential governmental services and facilities. The difference between special districts and local governments is that they provide specialized services and have limited powers.

Budgets

Florida Statute 189.016 requires that special districts publish budgets on their own official websites and if the district does not have a website, transmit their budget to the local governing authority for publishing.

It is the responsibility of the district to submit the website or budget information to Samantha Westen, by email or by mail to 2115 Second St., Fort Myers, FL 33901.

Lee County is not responsible for the accuracy of the content submitted by special districts.

If a special district lies within municipal boundaries contact the local governing authority directly.

More information on Special Districts can be found by visiting the Florida Department of Economic Opportunity website.

Click on the links below to view budgets or links to special district websites.  Special Districts also file Annual Financial Reports with the Florida Department of Financial Services.

Community Development Districts
Dependent Special Districts
East Mulloch Water Control District
Website
​Housing Finance Authority of Lee County, FL
Website
Lee County Educational Facilities Authority
Website
Lee County Industrial Development Authority
​Website
​Lee County Port Authority
Website

Independent Special Districts
Aquatic Weed Control
​Lee County Hyacinth Control District
​Website
County Beach & Shore Preservation

Captiva Erosion Prevention District
Website
​Drainage and/or Water Control
County Line Drainage District Website
​Emergency Medical Services
Lee County Trauma Services District
Website​
Fire Districts
​Alva Fire Protection and Rescue Service District
​Website
​Bayshore Fire Protection and Rescue Service District
​Website
​Boca Grande Fire Control District
​Website
​Bonita Springs Fire Control and Rescue District
Website
​Captiva Island Fire Control District
​Website
​Estero Fire Rescue
Website​
​Fort Myers Beach Fire Control District
​Website
​Fort Myers Shores Fire Protection and Rescue District
Website
​Iona-McGregor Fire Protection and Rescue Service District
​Website
​Lehigh Acres Fire Control and Rescue District
Website​
​Matlacha and Pine Island Fire Control District
Website​
​North Fort Myers Fire Control and Rescue Service District
​Website
​San Carlos Park Fire Protection and Rescue Service District
Website​
​Sanibel Fire and Rescue District
Website​
​South Trail Fire Protection & Rescue Service District
​Website
​Tice Fire Protection & Rescue Service District
​Website
​Upper Captiva Fire Protection and Rescue Service District
​Website

Health Care

​Lee Memorial Health System
​Website
​Housing Authority
​Lee County Housing Authority
​Website
Library - Local
​Fort Myers Beach Public Library District
​Website
​Mosquito Control
​Fort Myers Beach Mosquito Control District
​Budget
​Lee County Mosquito Control District
​Website
​Recreational Facilities / Programs
​Herons Glen Recreation District
​Website
​Multi-County
​Community Development
​Mediterra Community Development District
​Website
​Expressway & Bridge
​Gasparilla Island Bridge Authority

​Budget

​Fire Control & Rescue
Boca Grande Fire Control District​ ​Website
​Gulf Environmental & Economic Recovery
​Gulf Consortium

​Website


​Infrastructure Development
Babcock Ranch Community Independent Special District​ ​Website
​Inland Navigation & Waterways
​​West Coast Inland Navigation District
​Website
Municipal Type Services & Improvements
​Lehigh Acres Municipal Services Improvement District
Website
​Qualifying Improvements to Real Property
Florida Resiliency & Energy District​ ​Website
​Water Management
​South Florida Water Management District
​Website


What is the most significant difference between a special district and a county?

The answer: focused service. Focused because special districts only serve in specifically defined areas, unlike counties and cities that provide services throughout their boundaries. Special districts are also focused because most of them provide only a single service, allowing them to concentrate on one activity.

Do special districts serve the same area as the county?

Special districts are separate and apart from any counties, cities, or other government agencies that may serve the area.

What is the meaning of special district?

special district. noun. : a political subdivision of a state established to provide a single public service (as water supply or sanitation) within a specific geographical area.

What makes special districts unique?

Special districts are a type of local government that delivers specific public services within defined boundaries. Special districts deliver highly diverse services including water, electricity, mosquito abatement, and fire protection. Most special districts serve just a single purpose, such as sewage treatment.