Fire assessments fund fire services through a special assessment which ensures property owners that benefit from the service share in the cost of the service. Each property owner pays their proportional share of the costs for the service. Utilizing an assessment program creates a more reliable funding source that does not fluctuate with economic cycles and housing prices.

A fire assessment is a charge imposed against real property - land and improvements to land, including permanent structures - to fund the fire services provided to the property.

Sarasota County has used assessments to fund fire protection services for more than 20 years. Fire assessments are based upon the square footage of a structure on a property, and demand for service to that structure based upon the property classification, such as single-family homes.

Fiscal Year

Effective October 1 - September 30

Fire assessments are re-imposed annually and cover the period of October 1 through September 30 – which corresponds to the county’s fiscal year. The assessment will be collected as part of the property tax bill which is due and payable each year between November 1 and March 31.

Fire assessment rates are cost-effective and financially stable means of funding fire services. This is because fire assessment rates are based on square footage and demand instead of home value. They are a benefit-based method that requires annual approval from the Sarasota Board of County Commission and provides a dedicated funding source for fire protection.

Fire services includes things such as:

• Fire suppression

• Hazmat

• Fire prevention

• Emergency response and disaster preparedness

• Fire safety education

Fire services do NOT include EMS-type services above the level of first responder.

The methodology to determine the total square footage of a structure is divided into 100-square-foot increments to determine the number of Equivalent Billing Units (EBUs). EBUs are assigned a rate depending on the class of property:

• Single Family Residential, which includes single family homes and attached homes/townhomes/duplexes up to two units.
• Multi-Family Residential, which includes attached homes/condominiums of three units or more.
• Non-Residential, which includes all other property types such as commercial, industrial, and institutional.
• Mobile Home Spaces assessed residential rate at minimum of 7.5 EBUs
• Travel Trailer Spaces assessed non-residential rate for 330 sq. ft. or 3.3 EBUs

MSBU non-ad valorem assessments are based on the improvement or service cost allocated to a property (solid waste, utility, fire and rescue, lighting or paving assessments) and are levied on a benefit unit basis, rather than on value.

MSTU ad-valorem tax is a tax based on the assessed value of an item such as real estate or personal property. The most common ad-valorem taxes are property taxes levied on real estate.

Yes. Fire services are funded through assessment programs in many cities and counties throughout Florida.

Fire assessments are the primary funding mechanism for the provision of fire protection services in unincorporated areas of Sarasota County and the City of Sarasota, including a portion of Nokomis. The Englewood Area Fire District and a portion of the Nokomis area are funded separately.

Although the same personnel are used to operate Fire Services and Ambulance Services (EMS), the departments are funded separately. Fire services are funded by the Fire MSBU. EMS (Ambulance services) are funded partially by an MSTU and partially by user fees. Since an MSBU is a benefit to the property, EMS can only be funded by an MSTU.