TO: Honorable Mayor & Members of the North Port Commission
FROM: A. Jerome Fletcher II, ICMA-CM, MPA, City Manager
TITLE: A Resolution of the City Commission of the City of North Port, Florida, as the Governing Body of the North Port Fire Rescue District, Establishing Not-to-Exceed Non-Ad Valorem Assessment Rates for the North Port Fire Rescue District for Fiscal Year 2026-2027; Incorporating Recitals; Providing for Conflicts; Providing for Severability; and Providing an Effective Date.
Recommended Action
Option 1: Approve Resolution No. 2026-R-46, establishing Not-to-Exceed Non-Ad Valorem Assessment Rates for the North Port Fire Rescue District for Fiscal Year 2026-2027.
City Commission Options
Option 1: Approve Resolution No. 2026-R-46, establishing Not-to-Exceed Non-Ad Valorem Assessment Rates for the North Port Fire Rescue District for Fiscal Year 2026-2027.
• Pros: Provides the funding necessary to support Fire Rescue District operations and maintain current service levels while remaining consistent with the Fire Rescue District Rate Study and Recommendations previously adopted by the City Commission and reviewed annually.
• Cons: Increases the potential assessment burden on property owners, including an estimated increase of up to $33 annually for the average single-family home valued at $240,000.
Option 1: Deny Resolution No. 2026-R-46, establishing Not-to-Exceed Non-Ad Valorem Assessment Rates for the North Port Fire Rescue District for Fiscal Year 2026-2027.
• Pros: Avoids a potential increase in Fire Rescue non-ad valorem assessments for property owners.
• Cons: Would result in insufficient funding to support Fire Rescue District operations and maintain current service levels. This would limit the City's ability to address increasing operational costs associated with growth, inflation, and service demands within the Fire Rescue District.
Background Information
Pursuant to Section 66, Article II of the Code of the City of North Port, Florida, the Governing Body of the North Port Fire Rescue District shall have the duty, right, power and authority to levy by Resolution and collect special assessments against all non-exempted benefited property within its territorial bounds in order to provide funds for the purpose of Fire Rescue and First Responder responsibility at the North Port Fire Rescue District.
Non-Ad Valorem assessments cannot be used to fund the operations of an Emergency Medical Services (EMS) system. In the City of North Port, all expenses associated with EMS are funded by Ad Valorem assessments and are included in the General Fund Budget.
The Fire Rescue District Rate Study and Recommendations were adopted by the City Commission in 2014 and have been revisited and approved annually. The proposed rates for Fiscal Year 2026-2027 are consistent with the recommendations of the Study and adjusted to fund the operations of the Fire Rescue District.
Resolution No. 2026-R-46 establishes Not-to-Exceed Non-Ad Valorem Assessment Rates for the North Port Fire Rescue District for the Fiscal Year 2026-2027 as found in the table in Section 2.01. The North Port Fire Rescue District is proposing a Tier 1 rate of $206.01 and a Tier 2 rate of $3.33. Based on an average single-family home with a structure value of $240,000, this would increase the cost by no more than $33.00 over Fiscal Year 2025-2026 rates. The actual final adopted rate will occur in September 2026 as part of the budget approval process. The adopted rate may be lower than the Not-to-Exceed rate based upon the budget process.
The projected total Non-Ad Valorem Assessment for the North Port Fire Rescue District is $23,244,670. This figure is based on the sum of the following:
1. The total billed assessment from Fiscal Year 2026-2027.
2. Parcel growth projected at .5%.
3. Building value projected at 1% .
4. The proposed not-to-exceed rate.
The projected net collected will be $22,431,110 based on an assumption of a 96.5% rate of assessment payments. This is a difference of $1,561,200, or 7.71% from Fiscal Year 2025-2026.
Previously approved discretionary exemptions at the direction of the City Commission will remain.
Resolution 2026-R-46 has been reviewed by the City Attorney and is legally correct as to form.
Resolution 2026-R-46 was provided to the City Clerk’s Office on June 2, 2026, for signature, subject to City Commission approval.
Strategic Plan Pillar
Safe Community
Financial Impact
The Not-to-Exceed rate will increase Non-Ad Valorem assessments at the proposed rate. The projected net assessment revenue budgeted for Fiscal Year 2026-2027, at a payment rate of 96.5%, is $22,431,110 to account no. 110-0000-342.20-00. This is a difference of $1,561,200, or 7.71% from Fiscal Year 2025-2026.
Procurement
Not applicable.
Attachments:
1. Resolution No. 2026-R-46
Prepared by: Deanna Marshall, Senior Business Manager
Department Director: Scott Titus, Fire Chief