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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 originally adopted.
“$108.35 is the flat amount of tier one and then tier two is a dollar and 30¢ for every $5,000 of market improvement value,” a staff speaker said while explaining the formula. Commissioners confirmed there was no change in the adopted assessment rate for 2025–26.
Background and rationale: When the assessment was created in 2014, bond counsel and the commission described it as a way to recover a portion of fire-department costs from all properties, including exempt or partially exempt parcels that pay little or no ad valorem tax. Staff said the original intent was to capture roughly 23% of the fire department budget; because the department budget has grown, the assessment now recovers a smaller share of overall fire spending.
Commission direction: Vice Mayor Collins and other commissioners discussed whether to review the assessment structure before the next budget cycle. The commission asked staff to arrange for bond counsel (Bryant Miller Olive) or other specialists to brief the commission in spring about the assessment formula, legal constraints and options for any rate change.
Action vs. discussion: The resolution to certify the assessment roll was approved on a recorded roll call. Commissioners emphasized the assessment rate itself remained unchanged and that any future change would require statutory notice and (where applicable) public hearings and statutory procedures governing non-ad valorem assessments.
Ending: Staff said they will coordinate a spring briefing with bond counsel to outline the legal mechanics and timelines if the commission wishes to consider changes.
