The fire rescue department, which includes four fire stations and 73 full-time employees, is funded through the city’s General Fund, which in turn receives 40 percent of its revenues through property (or ad valorem) taxes. With a millage rate of 4.5000 mils, the city projects $26 million in ad valorem tax revenue for fiscal year 2025-2026 while the cost to provide public safety services is projected to be $38 million, according to Laura Zielonka, the Winter Garden finance director. 

And so at the June 26 meeting, the city commission voted unanimously to approve a resolution that gives city officials the option to impose a fire assessment fee on residential, commercial, industrial and other types of properties. 

The special assessment is a non-ad valorem tax that is not based on the assessed value of real estate, but rather on factors such as the usage of fire services and property size.

The special assessment for fire rescue services could be imposed for the fiscal year beginning Oct. 1. It would fund roughly 80 to 85 percent — or about $11.5 million — of the fire rescue department’s requested budget for traditional fire services, such as fire suppression, fire prevention, building inspections and routine first-response medical services or basic life support. 

Nilgün Kamp, a principal with the professional services firm Benesch, hired by the city to conduct a fire assessment study, told VoxPopuli in an email that these fees can only be collected for “traditional” fire protection and basic life support services. Advanced life support services, which accounts for $2.2 million, would be exempt. 

Basic life support services are covered because they are considered “a core component of a fire department’s first response services,” Williams told VoxPopuli in an email. They typically include CPR, control of bleeding, administration of oxygen, patient stabilization — services performed at the scene before transport to the hospital.

Advanced life support services, “involve a higher level of medical care delivered by paramedics,” Williams said in the email, including cardiac management, administration of medication, IV therapy and advanced airway management. These services are typically funded through patient billing, insurance reimbursement and General Fund monies, he said. 

According to Kamp’s study, which analyzed 10 years of incident data, calculating land use, call frequency, incident duration and resource use for property owners, residential properties account for the highest use of fire rescue services, or about 56 percent. Institutional properties (universities, hospitals and government offices) account for about 21 percent, while commercial properties account for 15 percent. The study found that last year, the fire department responded to 2,454 incidents.

Based on these factors and others, Kamp determined that the maximum yearly fire assessment rate for residential properties would range from about $333 for homes less than 1,000 square feet in size to about $519 for homes of 3,500 square feet or more.

For non-residential properties, there are 32 tiers of assessments based on square footage. Commercial properties would pay anywhere from $553 to $165,900 per year. For industrial and warehouse properties, the cost would range from $404 to $121,200. For institutional properties, the annual cost ranges from $1,114 to $334,200, depending on size.

Williams told commissioners that they aren’t obligated to impose those rates, but could also impose something less or nothing at all. 

If commissioners choose not to assess the fee, “the city would need to find alternative funding sources to address the gap between ad valorem revenues and the cost of public safety services," Williams said in his email. He added that tapping into General Fund dollars was one possibility but that would mean taking money from other key services. 

“The General Fund’s other revenue sources are often limited, unstable or restricted.  A sustainable solution would require identifying dedicated, reliable revenue sources to maintain service levels and avoid compromising other city operations,” he said in his email. 

The city will hold two community meetings about the fire assessment on July 22 and July 29, 6 to 8 p.m., in the Commission Chambers at City Hall (300 W. Plant Street). There will be a public hearing on Aug. 14 where a final recommendation regarding rates will be presented. The city will send notices to property owners detailing the maximum annual assessments.

Norine Dworkin contributed reporting to this article.