Leesburg sets preliminary fire assessment at $170 per ERU; final rate to be decided during budget process

The City Commission approved a preliminary resolution on June 9 to place a fire‑protection assessment of $170 per equivalent residential unit (ERU) on next year’s notices as part of the city’s property assessment process. The $170 figure represents a 3% increase from the current $165 ERU rate.

Why this matters: the fire assessment funds fire‑protection services and is included on property tax notices. The preliminary resolution functions like a notice to taxpayers; the commission will set a final rate later in the budget process. Staff said the city must publish the preliminary maximum now to ensure the assessment appears on the TRIM notice.

Key fiscal context and contractual note: staff told commissioners the proposed increase helps the city keep pace with rising personnel costs; they also noted that the Villages community development district (CDD) has its own contractual relationship for fire service funding that is tied to the city’s assessment structure. Staff said if the city sets a lower assessment than the Villages CDD, the city could be contractually obligated to pay the difference for the Villages’ units. Staff estimated that for the roughly 3,200 Villages units the fiscal delta between $165 and $170 would be about $16,000.

Staff also noted other budget pressures, including a union/employee compensation increase request (staff referenced a 12% ask for the firefighters' union). Staff said the city expects to present the full draft budget to the commission in July with workshops to follow; the preliminary assessment sets an upper bound that the commission may lower during the formal budget adoption process.

Commission discussion: commissioners debated whether to adopt the preliminary increase or hold the current $165 level and absorb any Villages‑related delta. Some commissioners said the city remains low in the regional peer group on assessment levels and that a modest increase is reasonable to maintain service levels; others expressed concern about raising assessments and suggested the city could absorb small deltas given Villages revenue inflows.

Outcome and next steps: the commission approved the preliminary resolution to set the assessment at $170; staff will include the amount on property notices and return in August/September with final budget and assessment decisions. The adopted preliminary rate caps the maximum assessment that may be adopted later in the process.