Fire Assessment Fee

H.E.L.P. Program for 2018 Fire Assessment

A waiver or deferral may be available to City of Boynton Beach qualified resident property owners who have difficulty in paying the 2018 Fire Assessment ($120.00). Eligible individuals for the H.E.L.P. assistance include: residential property owners who meet the 2018 U.S. Department of Health and Human Services poverty guidelines; disabled veterans; permanently disabled persons.

Apply Before October 18, 2018 

The Fire Assessment is a special assessment levied, since 2001, on the annual tax notice. For the FY2014/15, less than 49% of the cost of the City’s eligible fire rescue services will be equally distributed among all residential and non-residential properties, within the City limits, that the Fire Rescue Department protects. It does not provide funding for EMS Services. Only Fire Rescue services are allowed under Florida Statutes.

The fire assessment fee depends on property use. For residential property, the annual rate is $100.00 per dwelling unit or $8.33 per month. For non-residential property, the annual rate is calculated on a square foot basis according to the following use categories:

Use Categories    Rate Per Square Foot
Commercial    $ 0.23
Industrial/Warehouse    $ 0.05
Institutional/Nursing Home    $ 0.25
*There is a maximum of 77,001 square foot cap on non-residential buildings.

There are two reasons that the fire assessment isn’t included in the property tax rate.

First, it would require an increase of about 1.6 mills on the ad valorem tax rate. For example, a homeowner with a $100,000 taxable value on their house would see an additional $160 on their property tax bill versus the $100.00 noted above.

Second, there are large numbers of homeowners that do not any pay property taxes, yet they are still protected by fire rescue services; with the fire assessment, those residential properties share equally in paying for services.