Alachua County approves initial FY2026 fire assessment; commissioners debate impact on small parcels

The Alachua County Board of County Commissioners on an unspecified meeting date approved an initial assessment resolution to set FY2026 fire-protection assessments, establishing a tier-1 rate of $132.47 per tax parcel and a maximum tier-2 rate of $7.28 per equivalent benefit unit and directing staff to provide legally required notice and a public hearing.

County staff presented the resolution as the required initial step to set assessment rates and notify property owners. The action re-states and renews the county’s prior fire protection assessment resolution and directed the county manager or designee to prepare a preliminary assessment roll and publish the Notice of Proposed Taxes (TRIM) as required by law.

The vote to adopt the initial assessment resolution passed by voice vote; the motion carried.

Why it matters: the proposal raises the flat base charge that every property owner pays (the tier‑1 per‑parcel fee). County staff said the overall assessment program is not expected to generate additional aggregate revenue for the county compared with the current assessment structure, but because the base (tier‑1) charge is increasing, some owners of smaller parcels — and therefore lower‑value properties — may see a net increase in their fire assessment exposure while others may see decreases because tier‑2 charges are reduced.

Discussion and questions: Commissioner Cornell asked whether the change would generate additional revenue and whether the shift should be considered a tax increase. County staff responded that the county is not increasing total revenue from the assessment overall but that the tier‑1 increase would be considered an assessment increase for notice purposes. One commissioner said the change is “a really regressive way to do this,” noting that smaller parcels and lower‑income property owners are more likely to pay more under the revised structure; staff and other commissioners said the tiered approach is preferable to a single flat readiness rate and that the county will continue to review options in future budget cycles.

Exemptions and hardship: Harold Theas of Alachua County Fire Rescue said several exemptions apply to assessments, including 501(c)(3) nonprofit exemptions, a 100% disabled‑veteran exemption, agricultural exemptions and a hardship exemption process. County staff clarified that hardship exemptions apply to assessments but not to ad valorem taxes.

Next steps: the board authorized the required notice and establishment of a public hearing to consider the proposed special assessments. The record shows the board adopted the initial assessment resolution; the public hearing date was to be set through the required notice process and TRIM calendar.

Ending: The board’s action advances the assessment process for FY2026; any final imposition of the assessment will follow the public‑hearing process and the preliminary assessment roll prepared by staff.