Fire Assessment

The Countywide fire services special assessment will be a dedicated source of funding used to pay for fire services within the unincorporated portions of Highlands County and the Town of Lake Placid. The special assessment will be used to fund all aspects of the County’s fire service program, including career firefighters, incentives for volunteer firefighters, related facilities, apparatus, equipment, and programs.

The fire services special assessment is a non-ad valorem special assessment. Funding fire services through a special assessment ensures that all property owners that benefit from the service share in the cost of the service. Each property owner pays their proportional share of the costs for the service. Utilizing an assessment program creates a more reliable funding source that does not fluctuate with economic cycles and housing prices.

The County has historically utilized a predominantly volunteer fire service. In fiscal year 2018, the Board made it a priority to provide an enhanced level of services to its citizens and is committed to transitioning to a combination career and volunteer fire service.

Taxes are based on the value of property and fluctuate with market prices and sales volume. Special assessments are determined based on the benefit of the services provided to the property and are a more predictable and stable source of funding.

The use of special assessments requires the County to meet the Florida case law requirements for a valid special assessment including fair and reasonable apportionment. This means that unlike taxes, which can be used for any general purpose, fire services special assessments must be developed to recover each property’s proportionate share of the costs of providing fire services. 

 Yes. Fire services are funded through assessment programs in many cities and counties throughout Florida.

The fire services special assessment is re-imposed annually and will cover the period of Oct. 1 through Sept. 30. The assessment corresponds to the County’s fiscal year. The assessment will be collected as part of your property tax bill, which is due and payable each year between Nov. 1 and March 31.

This varies and is calculated based on the square footage of each dwelling and dwelling type.

No. All properties in the unincorporated area and the Town of Lake Placid pay rates using the same formula.

Special assessments are the responsibility of the owner of the property subject to the special assessment. So, each landowner will pay the special assessment in a fashion similar to paying their property taxes.

The rates shown on the annual public notice letter are the MAXIMUM RATES. This means that these rates may not necessarily be the rates that are going to be adopted but are the most that the rates can be raised to. The commissioners will make the final decision on the rates each year. This year, it will be at the July 16, 2024, Board meeting.

Because the County is using the uniform method of collection (tax bill), Florida law requires that all ad valorem taxes and accompanying special assessments be paid at the same time. If you do not pay your taxes and special assessments, the Tax Collector will issue a tax certificate against your property, which may result in a loss of title.

Yes. Special assessments are different than taxes and, the fire services special assessment applies to all residential property uses regardless of homestead or other exemptions. The concept of a special assessment allocates the cost of the service to all properties that benefit from the service.

Yes. The same discounts and penalties applicable to ad valorem taxes have been addressed in the fire budget and will also apply to the fire services special assessment collected on the tax bill.

Typically, special assessments are not deductible for your personal residence; however, special assessments may be deductible for businesses and rental properties. Property owners should consult with their tax advisors for income tax advice.

If information on the public notice letter is incorrect, a correction request can be obtained from the County's website at https://www.highlandsfl.gov/departments/business_services/non-ad_valorem_assessment/index.php.

Staff will research any issues and make corrections to the fire assessment information before certifying it to the Tax Collector for placement on the tax bill. Correction requests not filed in a timely manner may result in an amended tax bill. Not all correction requests result in a correction being made.

A public hearing is scheduled for 9 a.m., Tuesday, July 16, 2024, during the Board of County Commissioners meeting.

On or before Sept. 15, 2024, the County Commissioners will certify the Fire Assessment Roll to the Tax Collector.

On or before Nov. 1, 2024, tax bills will be mailed by the Tax Collector.

Should you have any questions regarding the fire services special assessment, please call the Office of Management & Budget at 863-402-6832.