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Legislation Details
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Type:
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Resolution
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Status:
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Agenda Ready
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On agenda:
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9/9/2026
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Final action:
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Title:
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Resolution 2026-54 providing for the reimposition of non-ad valorem Fire Assessments, establishing proposed rates for Fiscal Year 2026-27, directing preparation of the Fire Assessment Roll, setting a date for a public hearing, and directing publication and mailing notices of proposed Fire Assessments
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Submitted By: Tammi Haslam
presenter
Presentation By: Tammi Haslam
end
Department: Budget
FORMAL TITLE:
title
Resolution 2026-54 providing for the reimposition of non-ad valorem Fire Assessments, establishing proposed rates for Fiscal Year 2026-27, directing preparation of the Fire Assessment Roll, setting a date for a public hearing, and directing publication and mailing notices of proposed Fire Assessments
end
OCALA’S RELEVANT STRATEGIC GOALS:
Fiscally Sustainable
PROOF OF PUBLICATION:
Ocala Gazette 08/14/2026
body
BACKGROUND:
The City of Ocala provides comprehensive fire protection and first responder medical services throughout the city, delivering special benefits to improved properties within the City. The City incurs significant costs to provide and maintain fire protection services, facilities, and programs for public benefit.
A public hearing was held December 1, 2020, during which the City Council adopted Ordinance 2021-13, which provided specific authority and a process for the initial and future annual adoption of fire assessments. The ordinance established a process and structure for the initial and annual adoption of a fire assessment, with the adoption of an assessment resolution, a published and mailed notice, a public hearing, and adoption of a final or annual assessment resolution. The annual process applies to the readoption of the fire assessment for Fiscal Year 2026-27.
The proposed fire assessment rates in the Fiscal Year 2026-27 Preliminary Fire Assessment Resolution are based on the same rate structure and methodology adopted and imposed since Fiscal Year 2023-24, with a revenue target of $18.2 million.
FINDINGS AND CONCLUSIONS:
The Preliminary Resolution for consideration approves the Fire Assessment methodology, establishes proposed rates for Fiscal Year 2026-27, directs the preparation of the Fire Assessment Roll, sets a date for a public hearing, and directs the publication and mailing of notices of proposed Fire Assessments.
FISCAL IMPACT:
Revenue of $18.2 million is anticipated to be collected in Fiscal Year 2026-27. Revenue will be applied to account number 001-325-000-000-10-32520.
PROCUREMENT REVIEW:
N/A
LEGAL REVIEW:
N/A
ALTERNATIVE:
• Approve with amendments
• Deny
• Table
RESOLUTION 2026-54
2026 ANNUAL FIRE ASSESSMENT RESOLUTION
A RESOLUTION OF THE CITY COUNCIL OF OCALA, FLORIDA, RELATING TO THE IMPOSITION OF FIRE RESCUE ASSESSMENTS AND PROVISION OF FIRE SERVICES, PROGRAMS AND FACILITIES WITHIN THE CITY OF OCALA, FLORIDA; PROVIDING AUTHORITY; PROVIDING PURPOSE; PROVIDING FINDINGS; PROVIDING FOR ADOPTION OF FINAL FIRE ASSESSMENT RATES AND IMPOSITION OF FIRE ASSESSMENTS; PROVIDING FOR COLLECTION AND ENFORCEMENT OF FIRE ASSESSMENTS UNDER THE UNIFORM ASSESSMENT COLLECTION ACT; PROVIDING FOR EFFECT OF ADOPTION OF RESOLUTION; PROVIDING FOR SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF OCALA, FLORIDA, AS FOLLOWS:
SECTION 1. AUTHORITY. This Resolution of the City of Ocala, Florida (“City”) is adopted pursuant to City Ordinance 2021-13 (“Fire Assessment Ordinance” or “Ordinance”, codified as Article IV in Chapter 30 of the City of Ocala Code of Ordinances or “Code”); Article VIII, section 2(b) of the Florida Constitution; Florida Statutes Chapter 170 and Sections 166.021, 166.041 and 197.3632; and other applicable provisions of law. The City Council adopted an Initial Assessment Resolution No. 2021-6 on December 15, 2020 and a Final Assessment Resolution No. 2021-9 on January 19, 2021 and has adopted Preliminary and Annual Resolutions in each subsequent year. The City Council adopted the 2026 Preliminary Assessment Resolution No. 2026-46 on August 4, 2026, which initiated the process of adopting and reimposing Fire Assessments for the fiscal year beginning on October 1, 2026.
SECTION 2. PURPOSE. This Resolution constitutes the Annual Assessment Resolution as defined in the Fire Assessment Ordinance. This Resolution may be amended from time to time. All terms, whether capitalized or not as presented in the Code, not otherwise defined herein shall have the meaning set forth in the Fire Assessment Ordinance and the Initial Resolution and Final Resolution, as may have been amended and supplemented, and the 2026 Preliminary Resolution (Res. No. 2026-46), as may be modified, supplemented, amended, and confirmed by this 2026 Annual Resolution. However, nothing in this Resolution amends or affects the validity of any Fire Assessments finally adopted and imposed by any previously adopted resolutions.
SECTION 3. FINDINGS.
(A) Upon the adoption of this 2026 Annual Assessment Resolution, all legislative findings and determinations of special benefit ascertained and declared in the Assessment Ordinance and in the Initial and Final Resolutions, as amended and supplemented, in subsequent Preliminary and Annual Resolutions, and the 2026 Preliminary Assessment Resolution, as may be amended and supplemented by this Annual Resolution, are hereby ratified, confirmed and fully incorporated herein as if fully restated.
(B) The imposition of a Fire Assessment for fire protection services, facilities, and programs each fiscal year is an equitable and efficient method of allocating and apportioning the Fire Assessed Cost among parcels of Assessed Property. The City Council desires to reimpose a Fire Assessment within the City using the procedures provided in the Ordinance and using the Uniform Assessment Collection method for the Fiscal Year beginning on October 1, 2026. The City Council has previously adopted the 2026 Preliminary Resolution and has provided the published and mailed notices required for the proposed Fire Assessments for FY2026-27 with proof of publication of notice attached hereto as Exhibit A to this 2026 Annual Resolution. Mailed notice of the proposed FY2026-27 Fire Assessments was provided through the annual notice of property taxes and non-ad valorem assessments prepared and mailed by the Marion County Property Appraiser. The Preliminary Fire Assessment Roll for FY2026-27 was prepared and has been available to the public.
(C) The City Council has held a public hearing on September 9, 2026, has carefully considered the evidence and testimony of City management and staff and consultants, the comments and testimony of the public, the Assessment Ordinance, the 2026 Preliminary Resolution, this 2026 Annual Resolution, and the 2023 Assessment Study. The 2023 Assessment Study describes special benefits to Assessed Property from fire services provided by the City, identifies Fire Assessed Costs, provides a methodology which reasonably allocates Fire Assessed Costs to Assessed Properties throughout the entire incorporated area of the City, and calculates Fire Assessment rates. The data and information in the 2023 Assessment Study is a fair and reasonable basis for determining the Fire Assessment Rates to be imposed for FY 2026-27.
(D) It is hereby finally determined and declared that the Final Fire Assessment Rates as adopted in this 2026 Annual Resolution shall be imposed throughout the incorporated area of the City for the fiscal year beginning on October 1, 2026, and shall be collected and enforced using the Uniform Assessment Collection Method. Upon adoption of this Annual Resolution, including approval of the Final Assessment Roll, all Fire Assessments shall constitute a lien against Assessed Property equal in rank and dignity with the liens of all state, county, district, or municipal taxes and special assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other prior liens, mortgages, titles, and claims, until paid.
SECTION 4. ADOPTION OF FINAL FIRE ASSESSMENT RATES AND IMPOSITION OF FIRE ASSESSMENTS.
(A) The Fire Assessment Rates specified in the Fire Assessment Rate Schedules presented below are determined to be fair and reasonable and are hereby finally approved and adopted. The Final Rates for FY2026-27 are hereby levied and imposed on all Assessed Property on the Final Assessment Roll, which is hereby finally approved and adopted.
(1) Final Residential Fire Assessment Rates for FY2026-27:
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RESIDENTIAL FIRE ASSESSMENT |
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RATES FOR FY 2026-27 |
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Square Footage Tier |
Fire Assessment Rate per Unit |
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Single Family/Mobile Home/Duplex Tiering |
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1 to 1,000 sf |
$276.33 |
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1,001 to 1,600 sf |
$313.20 |
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1,601 to 2,500 sf |
$364.15 |
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>2,500 sf |
$453.06 |
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Multi-Family Tiering |
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1 to 1,000 sf |
$249.73 |
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1,001 to 1,200 sf |
$263.41 |
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>1,200 sf |
$279.70 |
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SOURCE: Table 8 in the 2023 Assessment Report |
[REMAINDER OF THIS PAGE INTENTIONALLY LEFT BLANK]
(2) Final Non-Residential Fire Assessment Rates for FY2026-27:
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NON-RESIDENTIAL FIRE ASSESSMENT RATES FOR FY 2026-27 |
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COMMERCIAL |
INDUSTRIAL |
INSTITUTIONAL |
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Square Footage Range |
Commercial Rate per Parcel |
Industrial/ Warehouse Rate per Parcel |
Institutional Rate per Parcel |
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0 - 2,000 |
$260.00 |
$143.00 |
$170.00 |
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2,001 - 3,000 |
$650.00 |
$357.50 |
$425.00 |
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3,001 - 4,000 |
$910.00 |
$500.50 |
$595.00 |
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4,001 - 5,000 |
$1,170.00 |
$643.50 |
$765.00 |
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5,001 - 6,000 |
$1,430.00 |
$786.50 |
$935.00 |
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6,001 - 7,000 |
$1,690.00 |
$929.50 |
$1,105.00 |
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7,001 - 8,000 |
$1,950.00 |
$1,072.50 |
$1,275.00 |
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8,001 - 10,000 |
$2,340.00 |
$1,287.00 |
$1,530.00 |
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10,001 - 12,000 |
$2,860.00 |
$1,573.00 |
$1,870.00 |
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12,001 - 14,000 |
$3,380.00 |
$1,859.00 |
$2,210.00 |
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14,001 - 16,000 |
$3,900.00 |
$2,145.00 |
$2,550.00 |
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16,001 - 18,000 |
$4,420.00 |
$2,431.00 |
$2,890.00 |
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18,001 - 20,000 |
$4,940.00 |
$2,717.00 |
$3,230.00 |
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20,001 - 25,000 |
$5,850.00 |
$3,217.50 |
$3,825.00 |
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25,001 - 30,000 |
$7,150.00 |
$3,932.50 |
$4,675.00 |
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30,001 - 35,000 |
$8,450.00 |
$4,647.50 |
$5,525.00 |
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35,001 - 40,000 |
$9,750.00 |
$5,362.50 |
$6,375.00 |
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40,001 - 45,000 |
$11,050.00 |
$6,077.50 |
$7,225.00 |
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45,001 - 50,000 |
$12,350.00 |
$6,792.50 |
$8,075.00 |
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50,001 - 60,000 |
$14,300.00 |
$7,865.00 |
$9,350.00 |
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60,001 - 70,000 |
$16,900.00 |
$9,295.00 |
$11,050.00 |
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70,001 - 80,000 |
$19,500.00 |
$10,725.00 |
$12,750.00 |
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80,001 - 90,000 |
$22,100.00 |
$12,155.00 |
$14,450.00 |
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90,001 - 100,000 |
$24,700.00 |
$13,585.00 |
$16,150.00 |
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100,001 - 120,000 |
$28,600.00 |
$15,730.00 |
$18,700.00 |
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120,001 - 140,000 |
$33,800.00 |
$18,590.00 |
$22,100.00 |
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140,001 - 160,000 |
$39,000.00 |
$21,450.00 |
$25,500.00 |
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160,001 - 180,000 |
$44,200.00 |
$24,310.00 |
$28,900.00 |
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180,001 - 200,000 |
$49,400.00 |
$27,170.00 |
$32,300.00 |
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200,001 - 250,000 |
$58,500.00 |
$32,175.00 |
$38,250.00 |
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250,001 - 300,000 |
$71,500.00 |
$39,325.00 |
$46,750.00 |
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300,001 or more |
$78,000.00 |
$42,900.00 |
$51,000.00 |
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SOURCE: Table 10, 2023 Assessment Report |
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(3) Final Vacant Land Fire Assessment Rate for FY2026-27:
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VACANT LAND FIRE |
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ASSESSMENT RATES FOR FY 2026-27 |
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Fire Assessment Land Use Category |
Fire Assessment Rate per Unit |
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Vacant Land |
$55.69/parcel |
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SOURCE: Table 11 in the 2023 Assessment Report |
(B) The City Manager is hereby directed to prepare, or cause to be prepared, the Final Assessment Roll using the Final Rates for FY2026-27 as shown in the above subsection (A) and incorporate such corrections as hereby approved by Council and as may be determined to be necessary by the City Manager. The City Council President, or the City Manager as the City Council’s designee, is hereby authorized and directed to complete a Certificate to Fire Protection Non-Ad Valorem Assessment Roll for the FY2026-27 Assessment Roll and for the Delinquency Roll in substantially the form attached hereto as Exhibit B. No later than September 15, 2026, the Certificate to Fire Protection Non-Ad Valorem Assessment Roll, in the format shown in Exhibit B, and the Assessment Roll and Delinquency Roll shall be delivered, or caused to be delivered, to the Marion County Tax Collector.
(C) The Assessed Properties described in the Final Assessment Roll, as updated and amended as needed and approved, are hereby found to be specially benefitted by the provision of fire services, facilities and programs by the City in an amount not less than the Fire Assessment set forth on the Final Assessment Roll for FY2026-27. Adoption of this 2026 Annual Resolution constitutes a legislative determination that all Assessed Property derives a special benefit in a manner consistent with the legislative declarations, determinations, and findings as set forth in the Ordinance, the Initial and Final Resolutions, as amended, subsequent Preliminary and Annual Resolutions, including the 2026 Preliminary Assessment Resolution, as amended, and the 2023 Assessment Study, from the fire services, facilities and programs to be provided, and a legislative determination that the Fire Assessments are fairly and reasonably apportioned among the Assessed Properties.
SECTION 5. EFFECT OF ADOPTION OF ANNUAL RESOLUTION. Upon adoption of this 2026 Annual Resolution, all Fire Assessments for FY2026-27 are equal in rank and dignity with the liens of all state, county, district, or municipal taxes and special assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other prior liens, mortgages, titles, and claims, until paid. The adoption of this 2026 Annual Resolution shall be the final adjudication of the issues presented (including, but not limited to, the determination of special benefit and fair apportionment to the Assessed Property, the method of apportionment and assessment, the determination of the reasonableness of the method of apportionment, the rate of assessment, the Assessment Roll and the levy and lien of the Fire Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the adoption of this 2026 Annual Resolution.
SECTION 6. SEVERABILITY. Should any provision or section of this Resolution or the application thereof to any person or circumstance be held by a Court of competent jurisdiction to be unconstitutional or invalid, such decision shall not affect the validity of other provisions or applications of this Resolution that can be given effect without the invalid provision or application, and to this end the provisions of this Resolution are declared to be severable.
SECTION 7. EFFECTIVE DATE. This 2026 Annual Fire Assessment Resolution shall take effect immediately upon its passage and adoption.
This resolution adopted this ______ day of ______________________, 2026.
ATTEST: CITY OF OCALA
By: By:
Angel B. Jacobs Ire J. Bethea Sr.
City Clerk President, Ocala City Council
Approved as to form and legality:
By: _________________________________
William E. Sexton
City Attorney
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