In a key step to finalize funding for island coastal defenses, the Captiva Erosion Prevention District (CEPD) Board of Commissioners has officially approved the final assessment apportionment for its recent emergency beach renourishment project. During a special meeting on August 31, 2026, the commission voted 4–0 on a formal resolution authorizing district management to submit the final non-ad valorem assessment roll to the Lee County Property Appraiser.
The action formalizes the distribution methodology for a $10 million local assessment levied across island properties based on 2025 just (market) values. The assessments will appear directly on property owners’ upcoming annual property tax bills as a non-ad valorem line item.
At the LeAneSuarezGroup, we emphasize to our barrier island property owners that wide, engineered shorelines and restored dunes are Captiva’s most vital protective barrier. Understanding how non-ad valorem assessments are structured helps owners evaluate their holding costs, anticipate tax bills, and protect long-term coastal real estate investments.
Apportionment Methodology: How the Assessment Works
Presented by district consultant Governmental Management Services (GMS), the adopted methodology mirrors the established framework utilized during the 2021–2022 renourishment project.
Under Florida statutory guidelines for independent beach and shore preservation districts, every property on Captiva derives measurable economic and recreational utility from a healthy beach. Assessments are divided into two distinct components:
CEPD ASSESSMENT STRUCTURE
[ RECREATION BENEFIT ] ──► Levied on ALL Captiva properties (Island-wide utility)
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[ STORM PROTECTION BENEFIT]──► Levied ONLY on Gulf-front properties (Buffer defense)
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[ TOTAL SPECIAL ASSESSMENT]──► Billed as a non-ad valorem line item on Lee County tax roll
Zone-by-Zone Breakdown: Storm Protection Benefit
Properties positioned along the Gulf of Mexico receive a storm protection benefit, as the renourished berm and dune profile directly absorb offshore wave energy, protect structural pilings, and prevent catastrophic loss of foundation land.
To account for historical erosion rates and physical exposure, Gulf-front parcels are divided into specific geographic zones. Based on a $2 million just property valuation, the estimated storm protection assessments are calculated as follows:
| Shoreline Geographic Zone | Key Location Characteristics | Estimated Assessment ($2M Just Value) |
| Upper South Seas | Northernmost Gulf frontage; elevated tidal exposure | ~$12,356 |
| Village Gulf Front | Historic village beach; high recreational interaction | ~$9,820 |
| Lower South Seas | Mid-resort Gulf frontage | ~$4,952 |
| Higher Erosion Gold Coast | Central estate zone with elevated historical sand loss | ~$4,320 |
| ‘Tween Waters Road | Narrow coastal isthmus corridor along Captiva Drive | ~$3,345 |
| Upper Gold Coast | Southern estate shoreline toward Blind Pass | ~$2,986 |
Recreation Benefit: Discounts for Homesteaded Properties
The recreation benefit applies to all island real estate—including interior parcels, bay-front properties, and commercial complexes—reflecting the universal economic value, foot access, and business activity generated by pristine beaches.
RECREATION ASSESSMENT BY USE CATEGORY
(Based on $2,000,000 Just Value)
[ HOMESTEADED RESIDENTIAL ] ──► ~$3,265 (Reflects statutory 42.1% discount)
[ STANDARD RESIDENTIAL ] ──► ~$6,225 (Second homes, seasonal rentals & investment)
[ COMMERCIAL PROPERTIES ] ──► ~$16,202 (Resorts, retail, hospitality & dining)
Primary residents who hold an active Florida Homestead Exemption on Captiva receive a 42.1% statutory discount on the recreational component of the assessment. This adjustment ensures full-time residents who do not operate commercial rentals receive appropriate relief.
District Leadership & Administrative Restructuring
Alongside the assessment approval, the commission finalized several key administrative actions to solidify operations:
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Management Transition: Commissioners voted 3–0 to approve an agreement formally appointing Governmental Management Services (GMS) as district manager for the CEPD.
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Officer Appointments: Approved a slate of district officers, appointing Bob Walter as Chairman, Timothy McGowan as Vice Chairman, Bernie Dupre as Treasurer and Secretary, and Rene Miville and John Wade as Assistant Secretaries. GMS representatives Sharyn Henning, Darrin Mossing, Patti Powers, and Paul Winkeljohn were designated as assistant treasurers and secretaries.
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Banking Signatories: Formally authorized GMS staff and district officers as signatories across existing banking accounts with Regions Bank and Pinnacle Bank/Synovus.
(Note: Commissioner John Wade was excused and not present during the special meeting vote.)
Property owners with questions regarding their specific parcel STRAP numbers, just values, or assessment line items can review official records directly via the Captiva Erosion Prevention District Portal.
