Fire Protection Special Assessment

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Overview

On May 19, 2026, the City Commission held a special commission meeting to review the concept of a fire protection special assessment and the process an assessment follows. Attorney Chris Roe of Bryant Miller and Olive, who has been providing consultation to cities and counties for many years on special assessment, provided the overview to the City Commission. Following the May 19th meeting, the City Commission provided direction to move forward with the next step, which was to create and review a Request for Proposal (RFP) for Consultation services to provide a study, report and methodology on a fire assessment.

On July 9, 2026, the City Commission approved the RFP No. 26-2611, Fire Protection Special Assessment, to be advertised. The RFP was posted for public advertising on July 10, 2026. The RFP is expected to close in early August, with a review committee providing a recommendation to the City Commission in September and a selected consultant. The RFP includes the City's objectives and scope of services.

Summarized are the RFP objectives:

  • Determine the full assessable cost of fire protection.
  • Recommend the methodology for apportionment in line with Florida case law.
  • Provide rate options to meet revenue requirements.
  • If authorized, assist with implementation of assessment.
  • Analyze full cost and appropriate 5 Year Financial Plan and funding model for Fire Prevention Services.
  • Identify and quantify Emergency Management program costs.
  • Evaluate capital and infrastructure needs for fire prevention/protection.

Within the RFP's Scope of Work, there are two key phases indicated in the Fire Protection Special Assessment. Phase I addresses evaluating existing data and documents, determining full cost of fire protection services, analyzing call data and property characteristics, developing assessment apportionment methodology, and preparing an assessment report and findings. Phase II is depended upon Commission approval to continue with the process and includes assistance with implementation, source files and data, ongoing support and fire prevention cost and fee study.

Why?

A Fire Assessment is used as an alternative or supplemental funding mechanism for fire protection services. Fire assessments create a dedicated funding source specifically for fire protection operations and infrastructure, separate from general property tax revenues.

Special assessments have been used by Florida local governments since the 1800s as a recurring annual charge imposed on properties that receive a specific benefit from a service or improvement. Common special assessment examples include: stormwater, solid waste, street lighting, utility infrastructure, and fire protection services. The Florida League of Cities estimates approximately 140 cities in Florida have a recorded fire assessment in place in 2023. Additional cities have implemented assessments since this last data collection point, with current estimates between 175-200 cities and counties with active fire assessments.

Under Florida law, special assessments differ from ad valorem property taxes in several important ways:
1) Revenues must be dedicated to a specific service or purpose.
2) Homestead exemptions do not apply.
3) The assessment methodology is determined locally rather than by state statute.
4) Assessments may be collected on the annual property tax bill using the Uniform Method under Florida Statute 197.3632.

The assessment process to design and implement a legally defensible Fire Protection Special Assessment program first includes undertaking a study. A study is intended to: identify the full cost of assessable fire protection services, separate assessable fire operations from non-assessable EMS functions, develop a fair and equitable assessment methodology, analyze property classifications and fire service demand, evaluate long-term funding needs for fire operations, prevention, emergency management, apparatus, facilities, and training infrastructure and provide implementation support. In conjunction with the study, legal support is necessary to ensure proper legal milestones are achieved including, but not limited to: public notices, letters, resolutions, ordinances, agreements, publications or other required legal documents.

Overview

On May 19, 2026, the City Commission held a special commission meeting to review the concept of a fire protection special assessment and the process an assessment follows. Attorney Chris Roe of Bryant Miller and Olive, who has been providing consultation to cities and counties for many years on special assessment, provided the overview to the City Commission. Following the May 19th meeting, the City Commission provided direction to move forward with the next step, which was to create and review a Request for Proposal (RFP) for Consultation services to provide a study, report and methodology on a fire assessment.

On July 9, 2026, the City Commission approved the RFP No. 26-2611, Fire Protection Special Assessment, to be advertised. The RFP was posted for public advertising on July 10, 2026. The RFP is expected to close in early August, with a review committee providing a recommendation to the City Commission in September and a selected consultant. The RFP includes the City's objectives and scope of services.

Summarized are the RFP objectives:

  • Determine the full assessable cost of fire protection.
  • Recommend the methodology for apportionment in line with Florida case law.
  • Provide rate options to meet revenue requirements.
  • If authorized, assist with implementation of assessment.
  • Analyze full cost and appropriate 5 Year Financial Plan and funding model for Fire Prevention Services.
  • Identify and quantify Emergency Management program costs.
  • Evaluate capital and infrastructure needs for fire prevention/protection.

Within the RFP's Scope of Work, there are two key phases indicated in the Fire Protection Special Assessment. Phase I addresses evaluating existing data and documents, determining full cost of fire protection services, analyzing call data and property characteristics, developing assessment apportionment methodology, and preparing an assessment report and findings. Phase II is depended upon Commission approval to continue with the process and includes assistance with implementation, source files and data, ongoing support and fire prevention cost and fee study.

Why?

A Fire Assessment is used as an alternative or supplemental funding mechanism for fire protection services. Fire assessments create a dedicated funding source specifically for fire protection operations and infrastructure, separate from general property tax revenues.

Special assessments have been used by Florida local governments since the 1800s as a recurring annual charge imposed on properties that receive a specific benefit from a service or improvement. Common special assessment examples include: stormwater, solid waste, street lighting, utility infrastructure, and fire protection services. The Florida League of Cities estimates approximately 140 cities in Florida have a recorded fire assessment in place in 2023. Additional cities have implemented assessments since this last data collection point, with current estimates between 175-200 cities and counties with active fire assessments.

Under Florida law, special assessments differ from ad valorem property taxes in several important ways:
1) Revenues must be dedicated to a specific service or purpose.
2) Homestead exemptions do not apply.
3) The assessment methodology is determined locally rather than by state statute.
4) Assessments may be collected on the annual property tax bill using the Uniform Method under Florida Statute 197.3632.

The assessment process to design and implement a legally defensible Fire Protection Special Assessment program first includes undertaking a study. A study is intended to: identify the full cost of assessable fire protection services, separate assessable fire operations from non-assessable EMS functions, develop a fair and equitable assessment methodology, analyze property classifications and fire service demand, evaluate long-term funding needs for fire operations, prevention, emergency management, apparatus, facilities, and training infrastructure and provide implementation support. In conjunction with the study, legal support is necessary to ensure proper legal milestones are achieved including, but not limited to: public notices, letters, resolutions, ordinances, agreements, publications or other required legal documents.

Page last updated: 29 Sep 2026, 11:29 AM