Subject:
Title
Resolution, Re: Adoption of the Fire Assessment Resolution Ratifying, Confirming, and Certifying the Annual Fire Services Non-Ad Valorem Assessment Roll for Fiscal Year 2026-2027.
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Fiscal Impact:
For Fiscal Year 2026-2027, the Fire Services Non-Ad Valorem Special Assessment is projected to generate $56,459,588 in revenue.
Dept/Office:
Public Safety Group: Brevard County Fire Rescue
Requested Action:
Recommendation
Request the Board adopt, ratify, confirm and certify the non-ad valorem assessment roll, which has been updated to reflect the rate adjustment as previously approved and authorized by the Board in Resolution No. 25-048 on May 20, 2025.
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Summary Explanation and Background:
On May 20, 2025, the Board of County Commissioners adopted Resolution No. 25-048, adjusting the Fire Assessment rates to include an annual rate increase equal to the Consumer Price Index (CPI) or, three percent (3%), whichever is lower, until such time as further action is considered by the Board of County Commissioners. On an annual basis, the Board of County Commissioners must review the Fire Assessment roll for conformity with the non-ad valorem special assessment rates, and then ratify, confirm, and certify the Fire Service Non-Ad Valorem Assessment Roll and submit to the Tax Collector for collection in accordance with the uniform method, including authorization of the Certificate of Non-Ad Valorem Assessment (DR-408a Form). Last year’s resolution certifying the annual fire assessment non-ad valorem roll for fiscal year 2025-2026 is attached for reference.
Clerk to the Board Instructions:
Please forward the fully executed resolution and DR408a form to the Fire Rescue Department, Attn: Janine Ernst, with a copy to the County Attorney’s Office.