Captiva's New Beach Assessment Depends on Your Stretch of Sand

Lee County's 2026 property tax bills went in the mail on October 30. On Captiva, they arrive while a new beach bill is being set up behind them. On August 31, the Captiva Erosion Prevention District's commissioners voted 4-0 to approve the final apportionment for the 2024-25 Emergency Beach Maintenance Renourishment Project. That vote spreads $10 million across island property owners as a non-ad valorem assessment, calculated from 2025 just values. The project's total cost is estimated at about $33 million, compared with $24 million for the prior one, and the owners' share rose from $7.3 million to about $10 million, according to the Island Reporter's August coverage.

For anyone buying or selling on Captiva this season, the split decides what a given parcel owes. Just value is one input to the district's formula. The others are where a parcel sits on the beach, whether it is homesteaded, and whether it is residential or commercial. Two homes with the same just value can owe very different amounts, and that difference belongs in a negotiation, not a surprise on a settlement statement.

Two $2 Million Homes, Two Different Beach Bills

The district's consultant, Governmental Management Services, kept the same method used for the 2022 project. Every property is assessed for a recreation benefit. Properties on the Gulf front line are also assessed for storm protection, and that piece is split into geographic zones.

The Island Reporter's September report used a property with a $2 million just value to show the spread.

The combined column is simple addition of the two published pieces for a non-homestead residential owner. On that $2 million example, the recreation piece is about $3,265 for homesteaded residential property, $6,225 for other residential property, and $16,202 for commercial property. Homesteaded property receives a discount on this piece. Interior parcels without a storm-protection benefit pay only the recreation piece.

At the same just value, an Upper South Seas Gulf-front second home owes roughly twice what an Upper Gold Coast Gulf-front second home owes. A homesteaded owner on the Upper Gold Coast owes less again. Price is only one input. Zone and use matter just as much, and buyers comparing Gulf-front listings rarely see them. Chairman Bob Walter asked for the final model to show, parcel by parcel, the original 2021 assessment, the new amount, and the percentage increase, with increases of about 40% or more highlighted for review.

Why the Next Few Tax Bills Can Carry Two Projects at Once

The zone table shows what the new project costs. It doesn't show what lands on a given parcel's tax bill, because the last project hasn't finished billing yet.

The 2021 nourishment was placed on the tax roll in 2022. The district keeps a running list of parcels that still owe on it and those that have paid off. At the August 20 workshop, GMS said remaining balances from the prior assessment and the new assessment were expected to be combined on the tax bill, because Lee County had indicated that separate line items may not be available.

At its September 9 meeting, the board said the assessment allows seven-year amortization. It expects 35% to 40% of owners to pay up front and plans to carry two overlapping assessment schedules for four to five years. In the August minutes, Walter described seven years as consistent with prior district practice. The published notice carried statutory language allowing payment over as many as 20 years, which the district planned to reconcile before issuing final materials.

Put those together and one CEPD amount on a Captiva tax bill can stand for two projects, two balances and two payoff histories. A seller who paid off the 2021 assessment years ago and a neighbor who didn't will show different totals, even with identical homes in the same zone.

Separately, CEPD asked Lee County for an extra $4.5 million to reduce what property owners pay. The Island Reporter reported that a county commissioner's office responded with "full support," with the request headed to a county budget workshop.

What a Seller Can Settle Before Listing

The overlap gives sellers a reason to get exact figures before a buyer asks. CEPD runs a payoff request page. It charges $200, accepts digital payment or a mailed check, and sends payoff letters within 10 business days after payment arrives.

Ten business days is short in a normal sale. On Captiva, sales move slowly enough that a seller has time to do this early. Through September 2026, the Sanibel & Captiva Islands Association of REALTORS® market report counted nine Captiva single-family closed sales year to date, at a $3.1 million median price and 244 days on market. September itself had no new listings, pending sales or closings. Nine sales is a thin sample. Still, a listing that may sit for months gives a seller plenty of runway to get the payoff letter on file, and little reason to let the question come up for the first time mid-contract.

A payoff letter does three things for a listing:

1. It turns a zone formula into one dollar figure for this specific parcel.
2. It separates any leftover 2021 balance from the new 2024-25 amount, which a combined tax bill line may not do.
3. It gives both sides a number to negotiate over, so the conversation is about who pays, not how much is owed.

Gulf-front sellers in the higher-cost zones gain the most here, because their share of the assessment is the largest.

What a Buyer Reads on the Tax Bill

The Lee County Tax Collector's guide to reading a tax bill shows the levying authorities, their phone numbers and their rates in the center of the notice. Combined ad valorem and non-ad valorem totals appear at the lower right, and discount amounts sit in the payment box. The Collector describes non-ad valorem assessments as charges added to ad valorem taxes to reach the annual total, and it sends questions about an assessment amount to the levying authority listed on the bill.

A buyer comparing Captiva listings should look at the non-ad valorem section of each seller's bill, not just the bottom-line total. On two homes with similar values, a big gap in that section usually reflects zone, homestead status, or a 2021 balance still being paid. Each of those has a different meaning for the buyer once they take over the bill.

Timing matters too. The Tax Collector's October 30 announcement lists early-payment discounts of 4% in November, 3% in December, 2% in January and 1% in February. 2026 bills are due March 31, 2027. A November or December closing lands during the discount window, so check how the bill is prorated and whether it has already been paid.

Condominium buyers face a separate set of contract terms. Florida Realtors' explanation of the Condominium Rider says paragraph 3(c) covers association assessments levied in the prior 12 months, or on an agenda or reported in minutes during that period. The seller pays installments due before closing. The parties choose who pays later installments, and if that choice is left blank, the buyer pays them. That rider covers association assessments. The CEPD assessment comes from a public district through the county tax bill, which is a question for the closing attorney or title company handling the sale.

This is general information, not legal, tax or financial advice. Confirm how any assessment applies to your property and contract with your attorney, title company or tax professional.

Questions Captiva Owners Ask Us

Does a homesteaded owner pay the storm-protection piece at the full rate? The published examples apply the homestead difference to the recreation piece, about $3,265 homesteaded against $6,225 for other residential property on a $2 million just value. The storm-protection figures are listed by zone.

Who decided the formula, and when? The CEPD board held a public hearing, then on August 31, 2026 adopted Resolution 2026-5. The resolution approves the assessment roll and final apportionment model and directs management to submit the roll to the Lee County Property Appraiser. The full text is posted on the district's site.

Where do I get my parcel's exact number? Contact CEPD, which the Tax Collector lists as the levying authority on the bill, or order a payoff letter through the district's payoff page.

If you're getting a Captiva property ready for the market, or comparing two Gulf-front homes where the beach bill could tip the decision, McMurray and Members can help you get the CEPD figures in hand early and build them into pricing and negotiation. Let's Talk.