County hears legal and technical options for dedicated Fire Rescue funding

Hillsborough County contracted bond counsel to present funding options for Fire Rescue after the board requested analysis of dedicated revenue mechanisms.

Christopher Rowe of Bryant Miller Olive summarized that special assessments are a non‑ad valorem, mandatory charge that must convey a special benefit to real property and that fire protection has in court precedent been found to meet that test. He described two primary apportionment methodologies: (1) demand or calls‑for‑service, which allocates cost based on historic call activity, and (2) availability or readiness‑to‑serve, which typically uses a flat parcel charge combined with a secondary tier based on improvement value. Rowe explained common implementation steps: a methodology consultant to analyze call history and budgets, mailed individual notices to proposed assessed property owners, a public hearing process, and a timetable that could place an assessment on the November 2027 tax bill if resolutions and ordinances are adopted on a conventional schedule.

Commissioners questioned how EMS costs would be carved out of assessable costs, whether hybrid funding models (assessment + MSTU) are common, the equity implications of exemptions, and potential political constraints related to state law. Rowe said the methodology consultant takes a conservative approach to exclude EMS‑like costs and that hybrid models are common. Following discussion, the board voted to receive the report and directed staff to continue exploring options — the motion carried 7‑0.