Fire Fee Frequently Asked Questions

Approved by Commissioners in 2008, the annual recurring fire services special assessment program provides a dedicated, stable source of funding for fire services excluding emergency medical services. The assessment is used to fund all aspects of the city's fire service program including paid firefighters, related facilities such as new fire stations and a training facility, apparatus, equipment and programs. The program is detailed in Ordinance No. 4141-08(PDF, 1MB), Resolution No. 212-08(PDF, 3MB), and Resolution No. 332-08(PDF, 379KB).

Fire suppression, prevention and other fire services provide a special benefit to properties by protecting the value and integrity of improvements to real property and protecting the use and enjoyment of such property. The availability of comprehensive fire services reduces the cost of fire insurance and enhances the market perception and property values.

The Fire Service Assessment rate is $100 per residential property and is calculated by building square footage for non-residential properties. The special assessment is collected by the Palm Beach County Tax Collector through the property tax bill. To determine the rate structure, the city contracts with Government Services Group, Inc.

Article I, Section 1.01 of Ordinance 4141-08(PDF, 1MB) details legally permissible uses of fire assessment fee funds. They can fund all or a portion of the cost of the provision of fire rescue services, facilities, or programs which shall include, but not be limited to, the cost of:

• Physical construction, reconstruction or completion of any required facility or improvement;
• Any required acquisition or purchase;
• Labor, materials, machinery, and equipment;
• Fuel, parts, supplies, maintenance, repairs and utilities;
• Computer services, data processing and communications;
• All lands and interest therein, leases, property rights, easements, and franchises of any nature;
• Indemnity or surety bonds and insurance premiums;
• Salaries, volunteer pay, workers' compensation insurance, or other employment benefits;
• Uniforms, training, travel and per diem; (J) Construction plans and specifications, surveys, and estimates of costs;
• Engineering, financial, legal and other professional services;
• Compliance with any contracts or agreements entered into by the city or provide fire rescue services;
• All costs associated with the structure, implementation, collection and enforcement of fire fees;
• All other costs and expenses necessary or incidental to the acquisition, provision, or construction of fire services, facilities, or programs, and such other expenses as may be necessary or incidental to any related financing authorized by the city commission by subsequent resolution;
• A reasonable amount for contingency and anticipated delinquencies and uncollected fire service assessments; and
• Reimbursement to the city or any other person for any moneys advanced for any costs incurred by the city or such person in connection with any of the foregoing components of fire fees.

Comparatively speaking, West Palm Beach has some of the lowest fire fees in the region (see graph).

The use of special assessments requires the city to meet the Florida case law requirements for a valid special assessment including fair and reasonable apportionment. This means that unlike taxes, which can be used for any general purpose, fire protection special assessments must be developed to recover each property's proportionate share of the costs of providing fire services. Under the city's approach, this means the owner of each improved property will pay their proportionate share of the costs of making these fire services available regardless of their assessable value.

The fire services special assessment may be imposed annually and will cover October 1 – September 30 of each fiscal year. It will be payable as part of your tax bill each year between November 1 and March 31.

For inquiries in English or Spanish, please contact: Finance, at (561) 822-1310. For TTY: (800) 955-8771.