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FIRE SERVICES FEE OR TAX??

Board Workshop 3-23-2022

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Goal of Fire Service Fee or Tax

On December 17, 2021 the Board and CES entered into a memorandum of understanding where CES will provide fire services within the unincorporated Fire Service Area. In return the County will pay CES directly for its operational costs.

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The County’s Fire Service Fee or Tax should pay for the cost of this new contract.

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Four Revenue Options

  • Option 1: Fire Fee based on sq. ft. of land and structures - rates increase as sq. ft. increases, C&S 1/2
  • Option 2: Fire Fee based on square ft. of structures only – rates increase as sq. ft. increases, C&S 1/2
  • Option 3: Fire Fee at a flat amount for all properties with structures (improved properties)
  • Option 4: Fire Tax assessed based on property values of land and structures – tax increases as values increase- C&S Exempt
  • Fee Options are outlined in memo dated 12/22/21

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Most Common Values for Examples

  • Parcel land size between .01-.49 acres = 24,317 or 69% of parcels
  • Structure size between 1000 – 1999 sq ft = 15,392 or 49% of structures
  • Fair Market Value of home $200,000 or taxable value of home (40%) $80,000

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Annual Cost Examples using Common Values

  • Option 1: $25 + $150 = $175 fee
  • Option 2: $275
  • Option 3: $400
  • Option 4: assume a millage levy of 3.7 mils: $296

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Agenda March 25, 2022

  • Tabled Item to revise the Fire Protection Service Tax Ordinance
    • Narrows down types of property taxed to real property & non-homesteaded mobile homes

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  • First Reading – repeals Fire Protection Service Tax Ordinance and replaces it with Fire Protection Service Fee Ordinance

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