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
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Dependent Special Districts
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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
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Independent Special Districts
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Aquatic Weed Control
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| Lee County Hyacinth Control District
| Website
| County Beach & Shore Preservation
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| Captiva Erosion Prevention District
| Website
| Drainage and/or Water Control
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| County Line Drainage District
| Website
| Emergency Medical Services
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| Lee County Trauma Services District
| Website
| Fire Districts
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| 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
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| Lee Memorial Health System
| Website
| Housing Authority
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| Lee County Housing Authority
| Website
| Library - Local
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| Fort Myers Beach Public Library District
| Website
| Mosquito Control
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| Fort Myers Beach Mosquito Control District
| Budget
| Lee County Mosquito Control District
| Website
| Recreational Facilities / Programs
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| Herons Glen Recreation District
| Website
| Multi-County
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| 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
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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.