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, Adopting, Certifying, and Confirming the Non-Ad Valorem Assessment Rates and Adopting and Certifying the Non-Ad Valorem Assessment Roll for the North Port Fire Rescue District for Fiscal Year 2026 - 2027; Providing for Findings; Providing for Conflict; Providing for Severability; and Providing an Effective Date.
Recommended Action
Option 1: Approve Resolution No. 2026-R-55 to adopt an 8% increase to the non-ad valorem assessment Rate for North Port Fire Rescue District for Fiscal Year 2026-2027.
City Commission Options
Option 1: Approve Resolution No. 2026-R-55 to adopt an 8% increase to the non-ad valorem assessment rate for North Port Fire Rescue District for Fiscal Year 2026-2027.
• Pros: Provides essential revenue to support the critical operational and capital needs of the North Port Fire Rescue District. This funding ensures continued service delivery, maintains public safety standards, and supports the City's strategic goal of fostering a safe community.
• Cons: Increases the financial obligation for property owners, which may be a concern for some residents and businesses.
Option 2: Deny Resolution No. 2026-R-55 and adopt a higher assessment rate than proposed for the non-ad valorem assessment rate for North Port Fire Rescue District for Fiscal Year 2026-2027, up to the not-to-exceed rate adopted during the Fire Rescue District Governing Body Special Meeting Budget on June 23, 2026.
• Pro: Provides potential for greater rate flexibility in future years with increased financial security.
• Con: Increases the financial obligation for property owners, which may be a concern for some residents and businesses.
Option 3: Deny Resolution No. 2026-R-55 and adopt a lesser assessment rate than proposed for the non-ad valorem assessment rate for North Port Fire Rescue District for Fiscal Year 2026-2027.
• Pros: Reduces the short-term financial impact on property owners for Fiscal Year 2026-27.
• Cons: Results in insufficient funding to meet operational and service demands. Underfunding the Fire Rescue District in the short term would delay necessary investments in staffing, equipment, and infrastructure, leading to higher assessment rate increases in future years to catch up with unmet needs and rising costs. Could drive rates higher than the threshold which would require added costs and process for public mailings and meetings.
Background Information
Chapter 66, Article II of the Code of the City of North Port, Florida, establishes the Fire Rescue District and outlines the District’s authority to levy and collect non-ad valorem assessments in order to provide funds to support the purpose of the District. Section 66-24 requires that assessment methodology and rates be reviewed at least once every four years.
Pursuant to Section 66-28 of the Code of the City of North Port, Florida, and in accordance with Florida Statutes Section 197.3632, the Governing Body shall state its intention to use the uniform method for the levy, collection, and enforcement of non-ad valorem assessments. The annual assessments shall be placed on the annual ad valorem property tax bill of the assessed property and shall be collected by the Tax Collector of Sarasota County. The Governing Body shall certify the non-ad valorem special assessment roll on compatible electronic medium to the Tax Collector in and for the County of Sarasota pursuant to Florida Statutes Section 197.3632(5) on or before September 15 of each year.
Non-Ad Valorem assessments cannot be used to fund the operations of an Emergency Medical Service (EMS). In the City of North Port all expenses associated with EMS are found in the General Fund Budget.
During the Fire Rescue District Governing Body Meeting on September 5, 2013, the Fire Rescue District Governing Body approved the Fire Rescue District Fiscal Year 2014 non-ad valorem Assessment Methodology Report.
In 2023, the Fire Rescue District contracted Stantec Consulting Services, Inc. to review the assessment methodology for the Fire Rescue District’s non-ad valorem assessment program as required in Section 66-24(a)(15) of the Code of the City of North Port, Florida.
Resolution No. 2026-R-46 adopted at the Fire Rescue District Governing Body Special Meeting Budget on June 23, 2026, established the not-to-exceed Fiscal Year 2026-2027 assessment rates. Those rates were not the final adopted rates.
The proposed Fiscal Year 2026-2027 Fire Rescue District non-ad valorem assessment rates are as follows:
|
|
Fiscal Year 2025-2026 Adopted |
Fiscal Year 2026-2027 Not-to-Exceed |
Fiscal Year 2026-2027 Proposed |
|
Tier 1 - Response Readiness Availability per parcel for improved property. |
$187.28 |
$206.01 |
$202.26 |
|
Tier 2 - Protection for Loss of Structures per $5,000 of structure value. |
$3.03 |
$3.33 |
$3.27 |
The assessment rate proposed in Resolution No. 2026-R-55 reflects an 8% change in Tier 1 and an 8% change in Tier 2 from the Fiscal Year 2025-2026 The District’s fire assessment program is supported by a cost apportionment methodology that results in assessment rates that are proportional to the special benefit received from fire protection services provided by the North Port Fire Rescue District.
Previously approved discretionary exemptions at the direction of the City Commission will remain.
Resolution No. 2026-R-55 has been reviewed by the City Attorney and is legally correct as to form.
Resolution 2026-R-55 was provided to the City Clerk’s Office on August 19, 2026, for signature, subject to City Commission approval.
Strategic Plan Pillar
Safe Community
Financial Impact
The anticipated net revenue from the North Port Fire Rescue District non-ad valorem assessments for Fiscal Year 2026-27 is $22,191,794.00 to account 110-0000-342.20-00.
Procurement
Not applicable.
Attachments:
1. Resolution No. 2026-R-55
2. September 5, 2013 Meeting minutes
3. Approved Methodology
4. 2023 Memo
Prepared by: Deanna Marshall, Senior Business Manager
Department Director: Scott Titus, Fire Chief