The City of Gainesville is exploring a Special Assessment for Fire Services. A special assessment is an amount of funding collected for improvements or services that benefit property owners. The Florida Constitution provides for the use of non-ad valorem special assessments (Chapter 75-473, Laws of Florida, as amended). Case law dictates that a special assessment must meet two criteria - that it must be of special benefit to property and that it is fair and reasonable in the manner in which it is apportioned.
This Web page provides information for property owners in Gainesville pertaining to the proposed fire assessment. Please click on the links below to access the information you are searching for:
A. All owners of improved property in the City would be subject to the special assessment with the exception of government-owned properties. Non-profit organizations owning improved property would be subject to the assessment.
A. The Special Assessment for Fire Services would be imposed annually covering October 1- September 30 of each fiscal year. It would be payable, as part of your tax bill, each year between November 1 and March 31.
A. The use of special assessments requires the City to meet the Florida case law requirements for a valid special assessment including a special benefit to property and fair and reasonable apportionment. This means that unlike taxes, which can be used for any general purpose, the Special Assessment for Fire Services must be developed to recover each property’s proportionate share of the costs of providing fire services. In addition, under the City’s approach, the cost of providing fire services would be more equitably distributed among those benefiting from fire services, since some owners of property that is tax-exempt would begin to pay for fire services.
A. Property taxes are expected to generate $23.1 million in the current fiscal year. To put this in perspective, the current year budget for the Gainesville Police Department is almost $29 million or $6 million more than the total revenue generated by property taxes. In addition, state legislation in 2007 resulted in a reduction in property tax revenues to the City of $2.7 million in the current fiscal year and approval of State Constitutional Amendment 1 in January will reduce property tax revenues by $3.1 million next fiscal year, further limiting the City’s ability to use property taxes as a stable funding source for fire services. Over 54% of City property values are off the tax rolls because they are owned by tax-exempt, non-profit organizations or government entities. This further limits property tax revenues. To help offset this impact on fire services, the City has a contract for fire services with the Gainesville Regional Airport and has been meeting with the University of Florida to attempt to negotiate an agreement whereby the University will pay the City for the fire services the City provides.
A. The City made significant budget reductions in the current fiscal year to address state millage rollback requirements. Positions were eliminated and parts of City government were reorganized to create savings. The City is preparing for further budget reductions next fiscal year that could be even more significant. The options are to 1) find additional budget reductions and/or 2) find new revenues to support core services. Last year, the Gainesville Police Department and Gainesville Fire Rescue Department were mostly spared the reductions faced by other departments. Without new revenue it is unlikely that these public safety departments can be spared once again, likely resulting in some public safety service reductions.
A. You would continue to receive the excellent fire services you have come to expect. Fire services may be spared the potential budget reductions and impact on services other City departments are facing. A Special Assessment for Fire Services provides a cost-effective and financially-stable means of funding fire services for years to come allowing the City to maintain and enhance its fire services which means better service to property and its occupants.
The level of fire service available in Gainesville impacts property values and insurance rates. A higher level of fire service can lead to higher property values and lower insurance rates and a lower level of fire service can lead to lower property values and higher insurance rates.
A. Yes. There are a series of steps the City must take before implementing a Special Assessment for Fire Services. Before final adoption of the rates, all property owners in the City will receive a first class notice advising them of the date, time and location of the public hearing and what their estimated Special Assessment for Fire Services would cost. This public hearing, should the City Commission move forward with implementation of the special assessment, is currently scheduled for June 26, 2008 at 6 p.m. in the City Hall Auditorium, located at 200 East University Avenue.
A. Yes, the City of Tallahassee, City of Hollywood, City of Newberry, City of Hawthorne, Marion County, Levy County, Gilchrist County, Lake County, Broward County and many other local governments throughout Florida have special assessments for fire services.
A. Based on a recent study by Government Services Group, if the City of Gainesville were to fully fund fire services using a Special Assessment for Fire Services, the annual assessment is estimated to be $99 per residential dwelling unit, 13 cents per square foot for commercial buildings, 6 cents per square foot for industrial/warehouse buildings and 17 cents per square foot for institutional buildings. The case law allows a Special Assessment for Fire Services to cover up to 100% of the fire services portion of the budget (this would raise over $7 million out of a total Gainesville Fire Rescue budget of about $14 million) but, by law, must exclude the funding of emergency medical services.
The City Commission may choose to fund a lower percentage of the budget for fire services which would reduce the rates shown above. For example, if the City Commission were to impose a special assessment at 50% of the fire services portion of the budget, the annual assessment is estimated to be $50 per residential dwelling unit, 7 cents per square foot for commercial buildings, 3 cents per square foot for industrial/warehouse buildings and 9 cents per square foot for institutional buildings. Funds generated by a Special Assessment for Fire Services can only be used for fire services; they cannot be transferred to other funds or used for other purposes.
A. When calculating a Special Assessment for Fire Services, a formula is used that involves a calculation of the percent of fire service calls related to the property type. A different assessment amount is calculated for each property type based on Gainesville’s fire response experience. This calculation ensures that all properties of the same type are charged at the same rate for fire services.
A. Yes, the same discounts and penalties applicable to ad valorem taxes have been addressed in the fire budget and would also apply to the special assessments collected on the tax bill.
A. The ability of the City of Gainesville to provide a stable funding source for fire services will allow the City to maintain current levels of service and potentially enhance them in the future. This should protect the City’s fire class rating, which is the rating scale most used by the insurance industry for establishing fire insurance rates.
A. For more information on the Special Assessment for Fire Services, please contact Gainesville Fire Rescue at 352-393-8378 or by e-mail at firequestions@cityofgainesville.org. By calling or e-mailing you can also arrange for a speaker to visit your community organization and discuss the proposed special assessment. In addition, you can always contact the City of Gainesville or City Commission at 352-334-5000 to learn more or provide your input on government services.
What is the Best Way to Pay for Fire Services?
The Gainesville City Commission is currently studying and evaluating the best way to pay for fire services. To assure that this essential service is adequately funded, the City Commission is considering a Special Assessment for Fire Services as a stable and predictable source of funding that would be dedicated solely to fire services.
Special Assessments for Fire Services are authorized by the Florida Constitution, are Florida court tested, and are currently being utilized by many local governments throughout Florida to fund fire services. Special Assessments for Fire Services may be used by local governments because fire services provide a special benefit by protecting property. An additional benefit is the lower insurance rates paid by property owners due to the availability of fire services. Click to read more or view PDF in printable format.
Tentative schedule for the Special Assessment for Fire Services (updated April 18):
May 12, 2008 (Regular City Commission Meeting at 5:30 p.m.)
First Reading of Fire Assessment Ordinance
May 28, 2008 (Special City Commission Meeting at 6 p.m.)
Second Reading of Fire Assessment Ordinance
Initial Assessment Resolution
June 4, 2008
Notices Mailed to Property Owners
June 26, 2008 (Special City Commission Meeting at 6 p.m.)
Final Assessment Resolution
Schedule of informational community meetings: If you would like to schedule a speaker for your crime watch group, neighborhood association meeting or a similar meeting, please call 352-393-8378 or send an email to firequestions@cityofgainesville.org.
