Submitted By: Tammi Haslam
presenter
Presentation By: Tammi Haslam
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Department: Budget
FORMAL TITLE:
title
Resolution 2025-XX to adopt the Fiscal Year 2025-26 fire assessment rates
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OCALA'S RELEVANT STRATEGIC GOALS:
Fiscally Sustainable, Operational Excellence
PROOF OF PUBLICATION:
8/1/2025 Ocala Gazette
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BACKGROUND:
The City of Ocala provides comprehensive fire protection and first responder medical services throughout the City, which make available special benefits to improved properties in the City. The City incurs significant costs related to the provision of fire protection services, facilities, and programs, as well as maintaining the availability of these services, facilities, and programs on an ongoing basis for the public benefit.
At a public hearing on December 1, 2020, the City Council adopted Ordinance 2021-13, which amended the Code of Ordinances of the City of Ocala, Florida, by establishing a new Article IV in Chapter 30, Fire Assessment. The ordinance provides specific authority and a process for the initial and future annual adoption of fire assessments. The ordinance establishes a process and structure for the adoption of fire assessments. This process applies to the adoption of fire assessments for Fiscal Year 2025-26.
Preliminary Resolution 2025-34 was adopted by the Council on July 15, 2025, to approve the fire assessment methodology, to establish the proposed rates for Fiscal Year 2025-26. To direct the preparation of the fire assessment roll, to set a date for a public hearing, and to direct the publication and mailing of notices of proposed fire assessments.
The date of the public hearing was publicly noticed through the Truth in Millage notice, which was mailed by the Marion County Property Appraiser's Office. Additionally, a notice was published in the Ocala Gazette on August 1, 2025.
The City intends to use the Uniform Method for the levy, collection, and enforcement of the non-ad valorem fire assessment for Fiscal Year 2025-26 as authorized in the resolution.
FINDINGS AND CONCLUSIONS:
The annual fire assessment Resolution for consideration adopts the final fire assessment rate for Fiscal Year 2025-26 and authorizes collection and enforcement under the Uniform Collection Act.
Staff recommended adoption of the Resolution.
FISCAL IMPACT:
Revenue of $18.2 million is anticipated and will be applied to account number 001-325-000-000-10-32520.
PROCUREMENT REVIEW:
Not applicable.
LEGAL REVIEW:
This resolution has been reviewed and approved for form and legality by City Attorney, William E. Sexton.
ALTERNATIVE:
* Approve with Changes
* Table
* Deny
RESOLUTION 2025-40
2025 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 2025 Preliminary Assessment Resolution No. 2025-34 on July 15, 2025, which initiated the process of adopting and reimposing Fire Assessments for the fiscal year beginning on October 1, 2025.
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 the 2025 Preliminary Resolution (Res. No. 2025-34), as may be modified, supplemented, amended, and confirmed by this 2025 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 2025 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 2025 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, 2025. The City Council has previously adopted the 2025 Preliminary Resolution and has provided the published and mailed notices required for the proposed Fire Assessments for FY2025-26 with proof of publication of notice attached hereto as Exhibit A to this 2025 Annual Resolution. Mailed notice of the proposed FY2025-26 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 FY2025-26 was prepared and has been available to the public.
(C) The City Council has held a public hearing on September 11, 2025, has carefully considered the evidence and testimony of City management and staff and consultants, the comments and testimony of the pubic, the Assessment Ordinance, the 2025 Preliminary Resolution, this 2025 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 2025-26.
(D) It is hereby finally determined and declared that the Final Fire Assessment Rates as adopted in this 2025 Annual Resolution shall be imposed throughout the incorporated area of the City for the fiscal year beginning on October 1, 2025, 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 FY2025-26 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 FY2025-26:
RESIDENTIAL FIRE ASSESSMENT
RATES FOR FY 2025-26
Square Footage Tier
Fire Assessment Rate per Unit
Single Family/Mobile Home/Duplex Tiering
1 to 1,000 sf
$276.33
1,001 to 1,600 sf
$313.20
1,601 to 2,500 sf
$364.15
>2,500 sf
$453.06
Multi-Family Tiering
1 to 1,000 sf
$249.73
1,001 to 1,200 sf
$263.41
>1,200 sf
$279.70
SOURCE: Table 8 in the 2023 Assessment Report
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(2) Final Non-Residential Fire Assessment Rates for FY2025-26:
NON-RESIDENTIAL FIRE ASSESSMENT RATES FOR FY 2025-26
COMMERCIAL
INDUSTRIAL
INSTITUTIONAL
Square Footage Range
Commercial
Rate
per Parcel
Industrial/ Warehouse Rate per Parcel
Institutional Rate
per Parcel
0 - 2,000
$260.00
$143.00
$170.00
2,001 - 3,000
$650.00
$357.50
$425.00
3,001 - 4,000
$910.00
$500.50
$595.00
4,001 - 5,000
$1,170.00
$643.50
$765.00
5,001 - 6,000
$1,430.00
$786.50
$935.00
6,001 - 7,000
$1,690.00
$929.50
$1,105.00
7,001 - 8,000
$1,950.00
$1,072.50
$1,275.00
8,001 - 10,000
$2,340.00
$1,287.00
$1,530.00
10,001 - 12,000
$2,860.00
$1,573.00
$1,870.00
12,001 - 14,000
$3,380.00
$1,859.00
$2,210.00
14,001 - 16,000
$3,900.00
$2,145.00
$2,550.00
16,001 - 18,000
$4,420.00
$2,431.00
$2,890.00
18,001 - 20,000
$4,940.00
$2,717.00
$3,230.00
20,001 - 25,000
$5,850.00
$3,217.50
$3,825.00
25,001 - 30,000
$7,150.00
$3,932.50
$4,675.00
30,001 - 35,000
$8,450.00
$4,647.50
$5,525.00
35,001 - 40,000
$9,750.00
$5,362.50
$6,375.00
40,001 - 45,000
$11,050.00
$6,077.50
$7,225.00
45,001 - 50,000
$12,350.00
$6,792.50
$8,075.00
50,001 - 60,000
$14,300.00
$7,865.00
$9,350.00
60,001 - 70,000
$16,900.00
$9,295.00
$11,050.00
70,001 - 80,000
$19,500.00
$10,725.00
$12,750.00
80,001 - 90,000
$22,100.00
$12,155.00
$14,450.00
90,001 - 100,000
$24,700.00
$13,585.00
$16,150.00
100,001 - 120,000
$28,600.00
$15,730.00
$18,700.00
120,001 - 140,000
$33,800.00
$18,590.00
$22,100.00
140,001 - 160,000
$39,000.00
$21,450.00
$25,500.00
160,001 - 180,000
$44,200.00
$24,310.00
$28,900.00
180,001 - 200,000
$49,400.00
$27,170.00
$32,300.00
200,001 - 250,000
$58,500.00
$32,175.00
$38,250.00
250,001 - 300,000
$71,500.00
$39,325.00
$46,750.00
300,001 or more
$78,000.00
$42,900.00
$51,000.00
SOURCE: Table 10,2023 Assessment Report
(3) Final Vacant Land Fire Assessment Rate for FY2025-26:
VACANT LAND FIRE
ASSESSMENT RATES FOR FY 2025-26
Fire Assessment Land Use Category
Fire Assessment Rate per Unit
Vacant Land
$55.69/parcel
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 FY2025-26 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 FY2025-26 Assessment Roll and for the Delinquency Roll in substantially the form attached hereto as Exhibit B. No later than September 15, 2025, 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 FY2025-26. Adoption of this 2025 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 2025 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 2025 Annual Resolution, all Fire Assessments for FY2025-26 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 2025 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 2025 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 2025 Annual Fire Assessment Resolution shall take effect immediately upon its passage and adoption.
This resolution adopted this ______ day of ______________________, 2025.
ATTEST: CITY OF OCALA
By: By:
Angel B. Jacobs Kristen M. Dreyer
City Clerk President, Ocala City Council
Approved as to form and legality:
By: _________________________________
William E. Sexton
City Attorney