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Commission reaffirms city’s non-ad valorem fire assessment at existing rates; commissioners agree to review process next year
Summary
The Stuart City Commission approved a resolution to certify the city’s non-ad valorem fire assessment rule for fiscal year 2026 at unchanged rates set in 2014: a $108.35 flat tier and $1.30 per $5,000 of market improvement value for tier two. Commissioners requested a future briefing on assessment structure and legal mechanics.
On Sept. 8 the Stuart City Commission approved Resolution 88-2025 directing certification of the city’s non-ad valorem assessment roll for fire-protection services and facilities, maintaining the assessment rates that have been in place since 2014.
Staff explained the assessment is structured as a two-tier formula: a flat amount and a value-based surcharge tied to the market improvement value on each parcel. Mortel and finance staff said the assessment’s structure was validated by bond counsel and a judicial review process when…
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