It’s almost Memorial Day, and for many people, that means mosquito season is upon us. In an attempt to deal with the seasonal scourge, many states permit the creation of mosquito control districts. Of course, mosquito sprayers don’t generally work for free, so a potential downside for property owners in need of pest control is the possibility of increased property taxes.
In Texas, where I have extensive personal history with mosquitos, counties have been authorized to establish mosquito control districts since 1989. These mosquito control districts can be established if 200 qualified voters of a county petition a county judge. After receiving the petition, the judge may call an election to determine whether to establish a mosquito control district. These mosquito control districts may impose a property tax of up to $0.25 on each $100 of the property’s taxable value to finance eradicating these pests. These mosquito control districts may be dissolved upon an election after a petition from 10 percent of a county’s qualified voters.
Florida currently has 61 separate mosquito control programs, according to the University of Florida/IFAS Extension. These mosquito control districts were organized for the rather elegant sounding “abatement or suppression of arthropods, whether disease-bearing or merely pestiferous.” Starting in 1980, Florida prohibited the creation of new mosquito control districts but allows districts established before July 1, 1980, to continue operating. After 1980, counties became responsible for mosquito control.
Washington also allows creating mosquito control districts after an election by three-fifths of a proposed district’s voters. The maximum rate for the mosquito control district tax is $0.25 per $1,000 of assessed value. Currently Washington has 18 mosquito control districts statewide, according to the Municipal Research and Services Center.
However states try to limit the proliferation of pests, I’ll be sure to wear my bug spray this weekend!
Continue the discussion on Bloomberg Tax’s State Tax Group on LinkedIn: Should states raise property taxes to pay for mosquito control?
Get a free trial to Bloomberg Tax: State, a comprehensive research service that provides deep analysis and time-saving practice tools to help practitioners make well-informed decisions.
All Bloomberg BNA treatises are available on standing order, which ensures you will always receive the most current edition of the book or supplement of the title you have ordered from Bloomberg BNA’s book division. As soon as a new supplement or edition is published (usually annually) for a title you’ve previously purchased and requested to be placed on standing order, we’ll ship it to you to review for 30 days without any obligation. During this period, you can either (a) honor the invoice and receive a 5% discount (in addition to any other discounts you may qualify for) off the then-current price of the update, plus shipping and handling or (b) return the book(s), in which case, your invoice will be cancelled upon receipt of the book(s). Call us for a prepaid UPS label for your return. It’s as simple and easy as that. Most importantly, standing orders mean you will never have to worry about the timeliness of the information you’re relying on. And, you may discontinue standing orders at any time by contacting us at 1.800.960.1220 or by sending an email to email@example.com.
Put me on standing order at a 5% discount off list price of all future updates, in addition to any other discounts I may quality for. (Returnable within 30 days.)
Notify me when updates are available (No standing order will be created).
This Bloomberg BNA report is available on standing order, which ensures you will all receive the latest edition. This report is updated annually and we will send you the latest edition once it has been published. By signing up for standing order you will never have to worry about the timeliness of the information you need. And, you may discontinue standing orders at any time by contacting us at 1.800.372.1033, option 5, or by sending us an email to firstname.lastname@example.org.
Put me on standing order
Notify me when new releases are available (no standing order will be created)