TO: Mayor and Commission AGENDA DATE: 12/15/2025
FROM: City Manager AGENDA ITEM: 7 - I
SUBJECT:
Title
Request for approval of Resolution No. 2025-170 Adopting the Intent to use the Uniform Method of Collecting Non-Ad Valorem Assessments for a Fire Service Assessment for FY 2026 - 2027.
Body
LOCATION:
City Hall
COST:
Dependent on Commission Action
SOURCE OF FUNDS:
Citywide
ORIGINATING DEPARTMENT:
Finance
POTENTIAL MOTION:
Recommendation
“I move to approve Resolution No. 2025-170.”
END
BACKGROUND:
Background
The City of Deltona, Florida has provided notice of its intent to use the uniform method of collecting non-ad valorem assessments, pursuant to section 197.3632, Florida Statutes, for properties located within the jurisdictional boundaries for the City, to fund the cost of providing fire rescue services for the Fiscal Year beginning on October 1, 2026, and continuing until discontinued by the City.
This annual Fire Service Assessment is expected to pay a significant percentage of the annual cost for our fire department’s capital and service availability. This is an annual process, in which the staff will go through several public meetings and hearings before we bring this back to the Commission as part of the annual budgetary process.
The Fire Service Assessments for each property parcel will be based on a benefits and burdens analysis recommended by our consultant Benesch. The City Commission will have to carefully consider their analysis. A Fire assessment was approved as lawful by the Circuit Court in 2015. The rates will be associated with the cost of continually making fire protection services and facilities available every day for all parcels within the City. This concept has also been approved by the Florida Supreme Court.
End