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HomeMy WebLinkAboutItem 07 Adoption of the Amended and Restated Initial Assessment Resolution for the FY 25-26 Fire Protection Assessments City of Ocoee ▪ 1 N. Bluford Avenue ▪ Ocoee, Florida 34761 Phone: (407) 905-3100 ▪ www.ocoee.org STAFF REPORT Meeting Date: May 20, 2025 Item #: 7 Contact Name: Michael Rumer Department Director: Michael Rumer Contact Number: Ext. 6434 City Manager: Craig Shadrix Subject: Adoption of the Amended and Restated Initial Assessment Resolution for the FY 25- 26 Fire Protection Assessments (Assistant City Manager Rumer) Background Summary: The City currently imposes fire assessments within its incorporated area based on a study conducted by Anser Advisory f.k.a. Government Services Group (GSG) in August 2013. Section 2.08 of the City's Fire Protection Assessment Ordinance, adopted as Ordinance No. 2013-010 on August 6, 2013, established the process for determining the Fire Protection Assessment in each subsequent fiscal year. From Fiscal Year 2014 through Fiscal Year 2025, the annual Fire Assessment rate was set at $69.50 per fire protection unit. For FY 2025, this assessment rate generated approximately $2,425,000 in revenue, covering 17.97% of the Fire Department's total budgeted expenditures of $13,197,529. It is important to note that fire assessment fees cover fire protection services only and do not include EMS-related transport services. To ensure the Fire Assessment program remains current and legally defensible, Anser Advisory has been contracted to assist the City in updating the program for Fiscal Year 2025–26. Anser Advisory has provided a new City of Ocoee Fire Assessment Memorandum, which includes: • A brief and general description of the fire protection services, facilities, or programs to be provided; • The Fire Protection Assessed Cost to be collected for the upcoming fiscal year (this is the total amount of the fire protection budget that will be funded by the assessment); • The proposed new assessment rate for the upcoming fiscal year. The purpose of this update is to: 1. Develop pro forma budgets and assessment rates for FY 2025–26; and 2. Ensure compliance with recent legislation and case law impacting the legal defensibility of non-ad valorem assessments. This update involves calculating assessment rates and classifications needed to fully fund the identified assessable costs to provide fire services within the City for Fiscal Year 2025-26. However, the City has the choice of funding all or only a portion of the assessable costs based on policy direction. In addition, the work effort recorded in this Assessment Memorandum requires the identification of the full costs of assessable fire services (minus all revenues) and the allocation of those costs to properties that specially benefit from the provision of such fire services. Additionally, attached is an Amended and Restated Initial Assessment Resolution for Fire Assessments City of Ocoee ▪ 1 N. Bluford Avenue ▪ Ocoee, Florida 34761 Phone: (407) 905-3100 ▪ www.ocoee.org prepared by consulting attorneys Nabors, Giblin & Nickerson- who previously represented the City on similar matters. This document serves as the Amended and Restated Initial Assessment Resolution as defined in Section 77-1 of the Ordinance. It establishes: • The date, time, and location of a public hearing (July 15, 2025) at which the City Commission will consider adoption of the Amended and Restated Annual Rate Resolution for the upcoming fiscal year; and • Direct the City Manager to update the Assessment Roll and provide required notice via publication and first-class mail to affected property owners. As stated earlier, the current assessment rate of $69.50 per fire protection unit reflects a 17.97% funding level. Based on Anser Advisory’s updated analysis, the City could impose a maximum rate of $386.75 per unit to fully fund the fire protection budget. However, staff is recommending a rate increase to $139.23 per unit— representing approximately 36% of the funding requirement. This increase would generate an estimated additional $2–$2.1 million in revenue for FY 2025–26. Even with this proposed increase, the assessment remains modest in light of projected Fire Department expenditures, which are expected to rise to $15.5–$16 million in each of the next five years. This projection reflects: • Continued growth in personnel-related costs, • Scheduled vehicle replacements and station construction and upgrades, and • Inflationary pressure on operational line items. Maintaining current funding levels and relying on ad valorem taxes to cover the remaining assessable expenditures is becoming increasingly unpredictable with traditional state funding sources. Recently, Florida voters approved Amendment 5 which passed in November 2024, and provides for an annual adjustment to the second $25,000 homestead exemption, which applies to non-school property taxes. The adjustment is tied to the Consumer Price Index (CPI), meaning the exemption will increase if inflation rises. Therefore, a more stable and equitable funding mechanism—such as an updated and legally defensible fire assessment—would provide the City with a predictable and reliable revenue source. By making this change now, we reduce the risk of a larger, more burdensome assessment in the future. Issue: Should the Honorable Mayor and City Commission Adopt the Amended and Restated Initial Assessment Resolution for the FY 25-26 Fire Protection Assessments and set a July 15th public hearing date? Recommendations: Staff recommends the Honorable Mayor and City Commission Adopt the Amended and Restated Initial Assessment Resolution for the FY 25-26 Fire Protection Assessments and set a July 15th public hearing date. Attachments: 1. IAR 5-12-15 2. Final Ocoee Fire Assessment Memorandum-5-15-25 City of Ocoee ▪ 1 N. Bluford Avenue ▪ Ocoee, Florida 34761 Phone: (407) 905-3100 ▪ www.ocoee.org Financial Impacts: Costs to mail certified letter is covered under Answers Scope of Work. Type of Item: Regular CITY OF OCOEE, FLORIDA AMENDED AND RESTATED INITIAL ASSESSMENT RESOLUTION ADOPTED MAY 20, 2025 i TABLE OF CONTENTS Page SECTION 1. AUTHORITY......................................................................................1 SECTION 2. PURPOSE AND DEFINITIONS.........................................................1 SECTION 3. PROVISION AND FUNDING OF FIRE PROTECTION SERVICES..9 SECTION 4. IMPOSITION AND COMPUTATION OF FIRE PROTECTION ASSESSMENTS..............................................................................10 SECTION 5. LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT AND FAIR APPORTIONMENT. ...............................................................10 SECTION 6. DETERMINATION OF FIRE PROTECTION ASSESSED COST....20 SECTION 7. APPORTIONMENT METHODOLOGY............................................20 SECTION 8. ESTABLISHMENT OF INITIAL FIRE PROTECTION ASSESSMENTS..............................................................................25 SECTION 9. ASSESSMENT ROLL......................................................................28 SECTION 10. VACANCY ADJUSTMENT. .............................................................28 SECTION 11. FIRE FLOW MITIGATION CREDIT.................................................31 SECTION 12. METHOD OF COLLECTION. ..........................................................33 SECTION 13. AUTHORIZATION OF PUBLIC HEARING......................................33 SECTION 14. NOTICE BY PUBLICATION. ...........................................................33 SECTION 15. NOTICE BY MAIL............................................................................33 SECTION 16. APPLICATION OF ASSESSMENT PROCEEDS. ...........................33 SECTION 17. CONFLICTS. ...................................................................................34 SECTION 18. SEVERABILITY. ..............................................................................34 SECTION 19. EFFECTIVE DATE. .........................................................................34 APPENDIX A: FIRE PROTECTION INCIDENT REPORT TYPE OF SITUATION FOUND CODES.......................................................A-1 APPENDIX B: FIXED PROPERTY USE CODES ...............................................B-1 APPENDIX C: IMPROVEMENT CODES AND HAZARD CLASSES...................C-1 APPENDIX D: DOR CODES................................................................................D-1 APPENDIX E: FIRE PROTECTION UNIT ASSIGNMENTS ................................E-1 APPENDIX F: FORM OF NOTICE TO BE PUBLISHED......................................F-1 APPENDIX G: FORM OF NOTICE TO BE MAILED............................................G-1 APPENDIX H: FIRE FLOW MITIGATION CREDIT POLICY ...............................H-1 APPENDIX I: FIRE ASSESSMENT MEMORANDUM .........................................I-1 1 RESOLUTION NO. 2025-_______ A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF OCOEE, FLORIDA, RELATING TO THE PROVISION OF FIRE PROTECTION SERVICES, FACILITIES AND PROGRAMS THROUGHOUT THE CITY OF OCOEE; ESTABLISHING THE TERMS AND CONDITIONS FOR A FIRE PROTECTION ASSESSMENT PROGRAM; DESCRIBING THE METHOD OF ASSESSING FIRE PROTECTION ASSESSED COST AGAINST ASSESSED PROPERTY LOCATED WITHIN THE CITY OF OCOEE; ESTABLISHING THE ESTIMATED ASSESSMENT RATE FOR FIRE PROTECTION ASSESSMENTS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2025; DIRECTING THE PREPARATION OF AN ASSESSMENT ROLL; AUTHORIZING A PUBLIC HEARING AND DIRECTING THE PROVISION OF NOTICE THEREOF; PROVIDING FOR A VACANCY ADJUSTMENT FOR MOBILE HOME PARK AND RECREATIONAL VEHICLE PARK PROPERTY; PROVIDING FOR FIRE FLOW MITIGATION CREDITS; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF CITY OF OCOEE, FLORIDA: SECTION 1. AUTHORITY. This resolution is adopted pursuant to the provisions of the Fire Protection Assessment Ordinance (Ordinance No. 2013-010), as amended and codified in Chapter 77 of the City of Ocoee Codes of Ordinances (the “Ordinance”), the City of Ocoee Home Rule Charter, Article VIII, Section 2 of the Florida Constitution, sections 166.021 and 166.041, Florida Statutes, and other applicable provisions of law. SECTION 2. PURPOSE AND DEFINITIONS. (A) This Resolution constitutes the Amended and Restated Initial Assessment Resolution as defined in Section 77-1 of the Ordinance. 2 (B) All capitalized words and terms not otherwise defined herein shall have the meanings set forth in the Ordinance. Unless the context indicates otherwise, words imparting the singular number, include the plural number, and vice versa. “Assessment Study” means that certain report entitled “City of Ocoee, Florida Fire Assessment Memorandum,” dated May 2025, prepared by Anser Advisory Consulting, LLC. "Availability Factor" means the factor applied to the Fire Protection Units to account for the City's stand-by availability in each Hazard Class for fire protection services, facilities, or programs, which is determined by analyzing the historical Fire Protection Incident Reports in the State Database under the methodology described in Section 7 of this Amended and Restated Initial Assessment Resolution. "Availability Percentage" means the portion of the total Scheduled Hours that do not relate to the active provision of fire protection services, as determined in Section 7 of this Amended and Restated Initial Assessment Resolution. "Building Area" means the sketched area of a Building expressed in square feet and reflected on the Tax Roll or, in the event such information is not reflected or determined not to be accurately reflected on the Tax Roll, that area determined by the City. "Building Use" shall mean the property use that poses the greatest fire hazard according to the Hazard Classes, as assigned to each Building within the City based upon the DOR Codes, Improvement Codes, and/or field verification. 3 "Certified Fire Sprinkler System" means an automatic sprinkler system which is approved by the City and installed, inspected, monitored, and maintained in accordance with applicable NFPA, State, and City standards. "Certified Fire Suppression System" means an automatic fire suppression system employing a fire suppression agent other than water which is approved by the City and installed, inspected, monitored, and maintained in accordance with applicable NFPA, State, and City standards. "Code Descriptions" mean the descriptions listed in the Fixed Property Use Codes, the DOR Codes, the Improvement Codes, and the Hazard Classes. "Combined Factor" means the number arrived at by adding the Demand Factor to the Availability Factor for each Hazard Class. "Condominium Complex" means a condominium community created by a declaration of condominium pursuant to Chapter 718, Florida Statutes. "Demand Factor" means the factor applied to the Fire Protection Units to account for the relative demand in each Hazard Class for fire protection services, facilities, or programs, which is determined by analyzing the historical demand for fire protection services contained in the Fire Protection Incident Reports in the State Database under the methodology described in Section 7 of this Amended and Restated Initial Assessment Resolution. "Demand Percentage" means the portion of the total Scheduled Hours that relate to the active provision of fire protection services, as determined in Section 7 of this Amended and Restated Initial Assessment Resolution. 4 "DOR Code" means a property use code established in Rule 12D-8.008, Florida Administrative Code, assigned by the Property Appraiser to Tax Parcels within the City, attached hereto as Appendix D. "Dwelling Unit" means (1) a Building, or a portion thereof, available to be used for residential purposes, consisting of one or more rooms arranged, designed, used, or intended to be used as living quarters for one family only, or (2) the use of land in which lots or spaces are offered for rent or lease for the placement of mobile homes for residential purposes. "Emergency Medical Services" means those services recorded in the Incident Reports that assign a "type of situation found code" of 300, 311, 320, 321, 322, 323, 381, and 554. The type of situation found codes are attached hereto as Appendix A and incorporated herein by reference. "Emergency Medical Services Cost" means the amount, other than first response medical rescue services, determined by the City Commission to be associated with Emergency Medical Services. "Fire Flow Mitigation Credit" means for any Building a reduction of up to 40% of the Net Fire Protection Units assigned to that Building due to the presence of a Certified Fire Sprinkler System, Certified Fire Suppression System or unique Building construction designed to provide extraordinary measures of fire resistance which reduce the Fire Flow Requirement for that Building. The Fire Flow Mitigation Credit for each Building shall be determined in accordance with Section 11 of this Amended and Restated Initial Assessment Resolution and the Fire Flow Mitigation Credit Policy in Appendix H. 5 "Fire Flow Requirement" means the minimum amount of water, which equates to the number of fire fighters, quantity and size of apparatus and other special firefighting equipment, required to be available for each Building in the City pursuant to the City's standard resource allocation for an initial response to a fire call. Each Building's Fire Flow Requirement is expressed in an assignment of Fire Protection Units. "Fire Protection Unit" means the standard unit used to calculate the Fire Flow Requirement for each Building based upon the Building's Hazard Class. Fire Protection Units are measured in 300 gallon per minute increments, which is the City's standard resource allocation for an initial response to a fire call. "Fire Protection Incident Reports" means those Incident Reports that do not record Emergency Medical Services. "FFIRS" means the Florida Fire Incident Reporting System maintained by the Florida State Fire Marshal. "Fixed Property Use Codes" mean the property use codes used by FFIRS as specified in Appendix B attached hereto and incorporated herein by reference. "Hazard Class" means a series of numbers 3 through 7 assigned to each Building Use in Appendix C, which is attached hereto and incorporated herein by reference, which reflects the quantity or combustibility of the Building and its contents and the anticipated rate of spread and heat release in the event of a fire, as provided in NFPA 1142, Chapter 5. "Hazard Class 3" means a severe hazard occupancy where the quantity or combustibility of contents is expected to develop very high rates of spread and heat 6 release, as defined in NFPA 1142, Chapter 5. This Hazard Class includes, but is not limited to, building uses such as flammable liquid spraying, plastic processing, plywood and particleboard manufacturing, sawmills, and textile picking. "Hazard Class 4" means a high hazard occupancy where the quantity or combustibility of contents is expected to develop high rates of spread and heat release, as defined in NFPA 1142, Chapter 5. This Hazard Class includes, but is not limited to, building uses such as commercial barns and stables, building material storage, department stores, repair garages, and warehouses. "Hazard Class 5" means a moderate hazard occupancy where the quantity or combustibility of contents is expected to develop moderate rates of spread and heat release, as defined in NFPA 1142, Chapter 5. This Hazard Class includes, but is not limited to, building uses such as clothing plants, farm storage, laundries, machine shops, restaurants, nurseries, and unoccupied buildings. "Hazard Class 6" means a low hazard occupancy where the quantity or combustibility of contents is expected to develop low rates of spread and heat release, as defined in NFPA 1142, Chapter 5. This Hazard Class includes, but is not limited to, building uses such as bakeries, barber or beauty shops, churches, medical offices, service stations, government buildings, and parking garages. "Hazard Class 7" means a light hazard occupancy where the quantity or combustibility of contents is expected to develop relatively light rates of spread and heat release, as defined in NFPA 1142, Chapter 5. This Hazard Class includes, but is not limited to building uses such as apartments, single family homes, hospitals, hotels and motels, nursing homes, prisons, and schools. 7 "Improvement Codes" mean the building improvement codes assigned by the Property Appraiser to Tax Parcels within the City as specified in Appendix C attached hereto and incorporated herein by reference or assigned by the City to Tax Parcels within the City after field verification. "Incident Report" means an individual report filed with the Florida State Fire Marshal under FFIRS. "Institutional Property" means those Tax Parcels with a Code Description designated as "Institutional" in the Improvement Codes. "Mobile Home Park" means (1) a place set aside and offered by a person, for either direct or indirect remuneration of the owner, lessor, or operator of such place, for the parking, accommodation, or rental of five or more mobile homes; and (2) licensed by the Department of Health of the State of Florida, or its successor in function as a "mobile home park" under Chapter 513, Florida Statutes, as may be amended from time-to-time. "Net Fire Protection Unit" means the amount of Fire Protection Units assigned to each Building after application of the Demand and Availability Factors. "NFPA" means the National Fire Protection Agency. "NFPA 1142" means NFPA 1142 (2022 edition), Standard on Water Supplies for Suburban and Rural Fire Fighting. "NFPA 1710" means NFPA 1710, 2020 edition, Standard for the Organization and Deployment of Fire Suppression Operations, Emergency Medical Operations and Special Operations to the Public by Career Fire Departments. 8 "Non-Residential Condominium Building" means a Building that contains one or more Non-Residential Condominium Units or appurtenant common area. "Non-Residential Condominium Unit" means those Tax Parcels contained within a Condominium Complex that do not contain Dwelling Units and with a Code Description of 0411, 0417, 0419, 0421, or 0448 in the Improvement Codes. "Pole Barn" means a nonresidential farm building in which 70 percent or more of the perimeter walls are permanently open and allow free ingress and egress as defined in Section 170.01(4), Florida Statutes. "Recreational Vehicle Park" means (1) a place set aside and offered by a person, for either direct or indirect remuneration of the owner, lessor, or operator of such place, for the parking, accommodation, or rental of five or more recreational vehicles or tents; and (2) licensed by the Department of Health of the State of Florida, or its successor in function as a "recreational vehicle park" under Chapter 513, Florida Statutes, as may be amended from time-to-time. "Residential Condominium" means those Tax Parcels contained within a Condominium Complex that contain Dwelling Units and with a Code Description of 0400 in the Improvement Codes. "Scheduled Hours" means the total number of combat person-hours staffed to provide fire protection services for a certain sampling period. "Special Use Building" means a Building that presents a special fire protection problem as determined by the City, such that the methodology for assignment of Fire Protection Units is inapplicable due to the extraordinary risk presented by that Building. 9 Examples of such Special Use Buildings include, but are not limited to, lumberyards, petroleum storage facilities, refineries, grain elevators, and large chemical plants. "State Database" means the incident data specific to the City derived from the FFIRS Incident Reports maintained by the Florida State Fire Marshal. "Tax Parcel" means a parcel of property located within the City to which the Property Appraiser has assigned a distinct ad valorem property tax identification number. "Time in Service" means the total amount of person-hours expended on historic fire calls as determined by an examination of each Fire Protection Incident Report for incident response times, an average amount of time for processing reports, and required number of person-hours for training and aggregated by Hazard Class. "Townhouse Building" means a Building that contains one or more Townhouse Units. "Townhouse Unit" means a Tax Parcel with a Code Description of 0120, 0121, or 0122 in the Improvement Codes. SECTION 3. PROVISION AND FUNDING OF FIRE PROTECTION SERVICES. (A) Upon the imposition of a Fire Protection Assessment for fire protection services, facilities, or programs against Assessed Property located within the City, the City shall provide fire protection services to such Assessed Property. A portion of the cost to provide such fire protection services, facilities, or programs shall be funded from proceeds of the Fire Protection Assessments. The remaining cost required to provide fire protection services, facilities, and programs shall be funded by legally available City revenues other than Fire Protection Assessment proceeds. 10 (B) It is hereby ascertained, determined, and declared that each parcel of Assessed Property located within the City will benefit from the City's provision of fire protection services, facilities, and programs in an amount not less than the Fire Protection Assessment imposed against such parcel, computed in the manner set forth in this Amended and Restated Initial Assessment Resolution. SECTION 4. IMPOSITION AND COMPUTATION OF FIRE PROTECTION ASSESSMENTS. Fire Protection Assessments shall be imposed against all Tax Parcels within the City. Fire Protection Assessments shall be computed in the manner set forth in this Amended and Restated Initial Assessment Resolution. SECTION 5. LEGISLATIVE DETERMINATIONS OF SPECIAL BENEFIT AND FAIR APPORTIONMENT. It is hereby ascertained and declared that the Fire Protection Assessed Cost provides a special benefit to the Assessed Property based upon the following legislative determinations and based upon that certain report entitled “City of Ocoee, Florida Fire Assessment Memorandum” (May 2025), prepared by Anser Advisory Consulting, LLC, which is attached hereto as Appendix I. General (A) Upon the adoption of this Amended and Restated Initial Assessment Resolution determining the Fire Protection Assessed Cost and identifying the Assessed Property to be included in the Assessment Roll, the legislative determinations ascertained and declared in Section 77-3 and 77-4 of the Ordinance are hereby ratified and confirmed. (B) The City’s professional and comprehensive fire protection services and programs possess a logical relationship to the use and enjoyment of property by: (1) 11 protecting the value and integrity of the improvements, structures, and land; (2) protecting the life and safety of intended occupants in the use and enjoyment of property; (3) preserving or lowering the cost of fire insurance; (4) containing the spread of fire incidents occurring on land with the potential to spread and endanger property, and property features, and (5) preserving and enhancing the value of property. (C) The availability and provision of comprehensive fire protection services enhances and strengthens the relationship of such services to the use and enjoyment of the parcels of property, the market perception of the area and, ultimately, the property and rental values within the City. (D) It is fair and reasonable to use the Improvement Codes and the DOR Codes in the apportionment methodology because: (1) the Tax Roll database employing the use of such property use codes is the most comprehensive, accurate, and reliable information readily available to determine the Building Use and Building Area; and (2) the Tax Roll database employing the use of such property use codes is maintained by the Property Appraiser and is thus consistent with parcel designations on the Tax Roll. This compatibility permits the development of an Assessment Roll in conformity with the requirements of the Uniform Method of Collection. (E) The data available in the Improvement Codes is more useful and accurate to determine Building Use and Building Area than relying exclusively upon the data maintained in the DOR Codes alone because: (1) the data maintained in the Improvement Codes reveals the existence of a Building with a different use than the use described on the DOR Code; (2) the Improvement Codes represent records maintained by the Property Appraiser with the most information relative to Building Area regardless 12 of property use; and (3) the City conducted field work to ascertain Building use when sufficient information was not available relative to Building Area. (F) As a result of the urbanized character of the City, the suppression and containment of fire on land and other unimproved property primarily benefits Buildings on adjacent improved properties by the containment of the spread of fire rather than the preservation of the unimproved property. Additionally, the potential need for the City's fire protection resources is generated primarily by improved properties and the level of services required to meet anticipated demand for fire protection services and the corresponding annual fire protection budget required to fund fire protection services provided to land and other unimproved property would be required notwithstanding the occurrence of any incidents from such property uses. Therefore, it is fair, rational, and reasonable not to apportion any of the Fire Protection Assessed Cost to land and other unimproved property. Apportionment Methodology (G) It is fair and reasonable and consistent with the decision from the Florida Supreme Court in City of North Lauderdale v. SMM Properties, Inc., 825 So. 2d 343 (Fla. 2002), to exclude from the Fire Protection Assessed Cost those amounts determined to constitute the Emergency Medical Services Cost. (H) The level of services required to meet anticipated demand for fire protection services and the corresponding annual fire protection budget required to fund fire protection services provided to unimproved, non-specific property uses would be required notwithstanding the occurrence of any incidents from such non-specific property uses. Therefore, it is fair and reasonable to omit from the Demand and 13 Availability Factor calculations the Fire Protection Incident Reports documenting fire protection services provided to non-specific property uses. (I) The potential demand for fire protection services is driven by the property's assigned Fire Flow Requirement (expressed in Net Fire Protection Units), as determined by the City's response protocols, the Hazard Class according to Building Use, the Square Footage of the Building, and application of the Demand and Availability Factors. (J) Apportioning the Fire Protection Assessed Cost for fire protection services on a Fire Protection Unit basis is a fair and reasonable method of apportionment based on historical demand for fire protection services, the fire risk presented by each specific Building Use, the size of the Building, and the amount of fire flow, fire fighters, quantity and size of apparatus, and other special firefighting equipment that must be available for each Building in accordance with the City's standards and practices. (K) Apportioning the Fire Protection Assessed Cost between the City Fire Department's time spent in response to fire protection calls, as reflected in the Demand Percentage, and the stand-by time when the City Fire Department is available to respond to improved properties, as reflected in the Availability Percentage, is fair and reasonable and proportional to the special benefit received because it recognizes and allows an adjustment in the amount of Net Fire Protection Units assigned to each Building based upon the historical demand, as reflected by the Time in Service, for fire protection services in each Hazard Class. (L) The Fire Protection Incident Reports are a reliable source of data to determine the potential demand for fire protection services from Buildings located within 14 Assessed Property and their intended occupants. There exist sufficient Fire Protection Incident Reports that document the historical demand for fire protection services from Assessed Property. The Demand Factor that has been determined for each Hazard Class by an examination of such Fire Protection Incident Reports is consistent with the experience of the City. Therefore, the use of Demand Factors that were determined by an examination of historical Fire Protection Incident Reports is a fair and reasonable method to adjust the Fire Protection Units assigned to each Hazard Class to account for historical demands for service. (M) Given the low number of Fire Protection Incident Reports within the sampling period for Hazard Class 3 and Hazard Class 4 and given the similar nature of these Hazard Classes with regard to the hazard occupancy of these Building Uses, it is fair and reasonable to combine the two Hazard Classes for determining the Demand and Availability Factors. (N) NFPA 1710 reflects the City's response protocol, standards, and practices and specifies the minimum criteria required to ensure that the Fire Department's initial arriving company, full initial alarm assignment, and any additional alarm assignments have the necessary fire suppression capability, including personnel, equipment, and resources, to deploy. In accordance with NFPA 1710 and the City's standards, the initial full alarm assignment should provide the establishment of an uninterrupted water supply of a minimum of 300 gallons per minute (“GPM”) for 30 minutes. Therefore, it is fair and reasonable to define each Fire Protection Unit in accordance with this standard and to equate each Fire Protection Unit to the City's capability to effectively deliver 300 GPM of Fire Flow. 15 (O) In accordance with NFPA 1710, the Fire Flow Requirement for each Building is a proxy for the effective firefighting force necessary to deliver all fire suppression activities and mitigate all potential hazards, including the number of fire fighters, quantity and size of apparatus, and other special firefighting equipment required to be available for each Building in the City pursuant to the City's standard resource allocation for an initial response to a fire call. Therefore, it is fair and reasonable to use the Fire Flow Requirement (as expressed in Fire Protection Units) for each Building for the apportionment methodology because the Fire Flow Requirement for each Building provides a reasonable estimation of the costs of the fire fighters, apparatus, equipment, services, facilities, and programs the City must have available to serve each Building, and the Fire Protection Assessment directly funds these firefighting resources. (P) NFPA 1142, Annex G provides a method for determining the Fire Flow Requirement for Buildings depending upon a series of factors, including the type of construction, size of the Building, and the Hazard Class or potential combustibility of the contents of the Building. NFPA 1142, Annex G is used by the City to determine the Fire Flow Requirement and fire department resources that must be available in the event of a maximum fire response for each Building within the City. Therefore, it is fair and reasonable to use NFPA 1142, Annex G in the apportionment methodology because such standard contains the best practices in the firefighting industry and provides the most comprehensive, accurate and reliable information to determine Fire Flow Requirements. 16 (Q) It is fair and reasonable to use "ordinary construction" as the construction type for determining the Fire Flow Requirement for each Building because ordinary construction is the predominant construction type within the City. (R) A fire in a Building containing highly combustible contents will require a higher rate of fire flow and associated resources due to a greater risk of fire spread and heat release than a Building with contents of low combustibility. The City must allocate its firefighting resources to provide the required Fire Flow for the Hazard Class associated with each structure. Therefore, it is fair and reasonable to use the Hazard Classes established by NFPA 1142, Chapter 5, as one factor in the apportionment methodology because such standard contains the best practices in the firefighting industry and provides the most comprehensive, accurate and reliable information with regard to Building risk assignments. (S) The greater the size of the Building, the greater the potential for a large fire and the greater the Fire Flow Requirement that must be available in the event of a fire in a structure of that Building's size and Hazard Class. Therefore, it is fair and reasonable to use Building Square Footage as one factor in the apportionment methodology. (T) Additional factors could increase the Fire Flow Requirement needed for a specific Building; however, the administrative burden of collecting and maintaining such data for every property within the City would be impractical. The impracticability of using such additional factors greatly outweighs any benefit that the City could realize from further refining the apportionment methodology. 17 (U) The demand for the availability of fire protection services diminishes at the outer limit of Building size because a fire occurring in a Building greater than a certain size cannot be suppressed under expected conditions and the fire control activities under such circumstances are directed to avoid the spread of fire to adjacent structures. Further, the City's maximum Fire Flow under present circumstances, including automatic aid, is 12,045 gallons per minute. Therefore, it is fair and reasonable to place a cap on the maximum Fire Flow Requirement attributable to any Building of 12,000 gallons per minute. (V) In the case of a Building equipped with a Certified Fire Sprinkler System, a Certified Fire Suppression System, or a Building otherwise designed and uniquely constructed to be more fire resistant, the City's firefighting resources must still be present at the scene of any fire incident to control the scene, respond in the event of a system malfunction, ultimately extinguish any fire, and ensure the safety of all structures involved. However, fully functioning and properly designed Certified Fire Sprinkler Systems, Certified Fire Suppression Systems, and fire-resistant construction may provide some measure of built-in fire protection which may lessen the total fire suppression burden and the use of the City's firefighting resources. Further, as an incentive to encourage existing and new Buildings to employ these types of fire safety measures, it is fair and reasonable to provide Fire Flow Mitigation Credits for Buildings with fire resistant construction, Certified Fire Sprinkler Systems. or Certified Fire Suppression Systems that are installed, monitored, inspected, maintained and tested to meet the specifications of the City’s and the original design standards. 18 (W) Pursuant to NFPA 1142, Annex G, the Fire Flow Requirement for Special Use Buildings, such as lumber yards, aircraft hangars and petroleum storage facilities which present special fire protection challenges should be determined on an individual basis; therefore it is fair and reasonable for the City to determine the Fire Flow Requirement for Special Use Buildings on an individual basis using the factors and methods outlined in NFPA 1142, Annex G, or based on an assignment of such Special Use Buildings to Hazard Class 3. (X) Section 166.223, Florida Statutes, mandates that the City treat Recreational Vehicle Park Property as Commercial Property for non-ad valorem special assessments levied by the City. Thus, it is fair and reasonable to treat each recreational vehicle space within Recreational Vehicle Park property and Mobile Home Park property as a Building and assign the square footage of 191 square feet, the average size of a recreational vehicle, according to the Florida Association of RV Parks and Campgrounds. (Y) In accordance with available data, the City has determined that the average mobile home has a Building Area of 720 square feet. Given that the actual Building Area for all mobile homes within Recreational Vehicle Park property and Mobile Home Park property within the City is not available and that the cost of measuring or verifying the Building Area for each individual mobile home would greatly exceed any benefit to be derived from individual measurement and verification, it is fair and reasonable to assign each mobile home within Recreational Vehicle Park property and Mobile Home Park property an assumed Building Area of 720 square feet. 19 Policies (Z) As a consequence of the transient use and potential extraordinary vacancies within Mobile Home Park property compared to other Single Family Residential Property and Recreational Vehicle Park property compared to other Commercial Property and the lack of demand for fire protection services for unoccupied spaces, it is fair and reasonable to provide for an extraordinary vacancy adjustment for Mobile Home Park property and Recreational Vehicle Park property. (AA) Government Property provides facilities and uses to the community, local constituents, and the public in general that serves a legitimate public purpose and provides a public benefit. Therefore, it is fair and reasonable not to impose Fire Protection Assessments upon such parcels of Government Property. (BB) Government Property owned by federal government mortgage entities, such as the VA and HUD, due to foreclosures are not serving a governmental purpose nor providing a public benefit but are instead held by these federal government mortgage entities in a proprietary capacity. Accordingly, these foreclosed properties shall not be considered Government Property for purposes of the Fire Protection Assessments and shall not be afforded an exemption from the Fire Protection Assessment that is granted to other Government Property. (CC) Institutional Property whose use is wholly exempt from ad valorem taxation under Florida law provides facilities and uses to the ownership, occupants, membership as well as the public in general that otherwise might be requested or required to be provided by the City and such property uses serve a legitimate public purpose and provide a public benefit. Therefore, it is fair and reasonable not to impose 20 Fire Protection Assessments upon the Buildings categorized as Institutional Property whose Building use is wholly exempt from ad valorem taxation under Florida law. Accordingly, no Fire Protection Assessment shall be imposed upon Buildings categorized as Institutional Property whose Building use is wholly exempt from ad valorem taxation under Florida law. (DD) In accordance with Section 170.01(4), Florida Statutes, the City is required to exempt the following from the Fire Protection Assessment: (i) land classified as agricultural lands pursuant to Section 193.461, Florida Statutes; (ii) Buildings of Non- Residential Property with a just value of $10,000 or less that are located on lands classified as agricultural lands pursuant to Section 193.461, Florida Statutes; and (iii) any Pole Barns located on lands classified as agricultural lands pursuant to Section 193.461, Florida Statutes. Accordingly, it is fair and reasonable to comply with the law and not to impose Fire Protection Assessments upon such land and Buildings. SECTION 6. DETERMINATION OF FIRE PROTECTION ASSESSED COST. The Fire Protection Assessed Cost to be assessed and apportioned among benefitted parcels for the Fiscal Year beginning October 1, 2025, is $4,496,156.00. SECTION 7. APPORTIONMENT METHODOLOGY. The Fire Protection Assessment for each Tax Parcel shall be determined as provided in this Section 7 and as set forth in the Assessment Study. (A) Assign each Building to the appropriate Hazard Class according to its Building Use. Then, based on its Building Area and Hazard Class, separate each Building, except Special Use Buildings, Mobile Home Park property, and Recreational Vehicle Park property, into the appropriate square footage category provided in the Fire 21 Protection Unit Assignment Table, attached hereto as Appendix E and incorporated herein by reference, and assign Fire Protection Units to each Building based on the appropriate square footage categories by Hazard Class. (B) The Fire Protection Units for each Special Use Building shall be based on the assigned Fire Flow Requirement as determined by the City on a case-by-case basis in accordance with the standards outlined in NFPA 1142 or, if unavailable, then, the Special Use Building shall be assigned into the appropriate square footage category provided in the Fire Protection Unit Assignment Table based upon its Building Area and an assignment of Hazard Class 3. Then assign Fire Protection Units to each Building based upon the appropriate square footage categories by Hazard Class provided in the Fire Protection Unit Assignment Table incorporated in subsection (A) above. (C) The Fire Protection Units for each Tax Parcel of Recreational Vehicle Park property shall be determined by aggregating the amount of Building Area associated with recreational vehicle park spaces for each Tax Parcel, as reported to the Department of Health, at 191 square feet each, and mobile home spaces, as reported to the Department of Health, at 720 square feet each. Then assign Fire Protection Units to each Tax Parcel based upon the appropriate square footage categories by Hazard Class provided in the Fire Protection Unit Assignment Table incorporated in subsection (A) above. The Fire Protection Units for Buildings located on a Tax Parcel of Recreational Vehicle Park property that are not recreational vehicle or mobile home spaces shall be assigned in accordance with subsection (A) and (B) above, as appropriate. 22 (D) The Fire Protection Units for each Tax Parcel of Mobile Home Park property shall be determined by assigning the average square footage of 720 square feet for a mobile home to each mobile home space within the City based upon the number of mobile home spaces, as reported to the Department of Health, and 191 square feet for each recreational vehicle space, as reported to the Department of Health. Then assign Fire Protection Units to each Tax Parcel based upon the appropriate square footage categories by Hazard Class provided in the Fire Protection Unit Assignment Table incorporated in subsection (A) above. The Fire Protection Units for Buildings located on a Tax Parcel of Mobile Home Park property that are not mobile home or recreational vehicle spaces shall be assigned in accordance with subsection (A) or (B) above, as appropriate. (E) Based on these assignments of Fire Protection Units in subsections (A), (B), (C) and (D), allocate the appropriate number of Fire Protection Units to each Building (or Tax Parcel for Recreational Vehicle Park property and Mobile Home Park property) and then add up the total number of Fire Protection Units in each Hazard Class. (F) Based upon the Fire Protection Incident Reports and other City data sources, the total Time in Service was determined within the sampling period from January 1, 2024 through December 31, 2024. The total Time in Service was then divided into the total Scheduled Hours within the same sampling period to arrive at the Demand Percentage. The remainder of the Scheduled Hours not included within the Time in Service were then divided into the total Scheduled Hours to arrive at the Availability Percentage. 23 (G) Utilizing data from the Fire Protection Incident Reports related to the type of calls and physical location of each call, correlate the Building Use with the Code Descriptions in the Fire Protection Incident Reports and assigned fire protection incidents located within the City to each Hazard Class. Any duplicate responses, calls outside of the City, and mutual aid calls shall be removed. For purposes of the Demand and Availability Factors, Hazard Classes 3 and 4 shall be combined. (H) Based on such assignment of Fire Protection Incident Reports to each Hazard Class, determine the total number of Fire Protection Incident Reports filed within the sampling period for each Hazard Class. Then calculate a Demand Factor for each Hazard Class by: (1) dividing the total number of Fire Protection Incident Reports assigned to each Hazard Class by the total number of Fire Protection Units assigned to each Hazard Class in subsection (E) above to determine the number of Fire Protection Incidents per Fire Protection Unit; and then (2) dividing the number of Fire Protection Incidents per Fire Protection Unit by the average number of Fire Protection Incidents per Fire Protection Unit for all Hazard Classes; and then (3) multiplying that result by the Demand Percentage determined in subsection (F) above. (I) Calculate an Availability Factor for each Hazard Class by dividing the Availability Percentage by 100. For each Hazard Class, add the Demand Factor determined in subsection (H) and the Availability Factor to arrive at the Combined Factor. (J) Multiply the total Fire Protection Units assigned to each Building in subsections (A), (B), (C), and (D) above by the Combined Factor calculated for each Hazard Class in subsection (I) above to determine the Net Fire Protection Units for each 24 Building. Then aggregate the Net Fire Protection Units assigned to each Building by Hazard Class. (K) Divide the Fire Protection Assessed Cost, as determined in Section 7 of this Amended and Restated Initial Assessment Resolution, by the total number of Net Fire Protection Units for all Hazard Classes to arrive at the rate per Net Fire Protection Unit. (L) Multiply the rate per Net Fire Protection Unit from subsection (K) above by the total Net Fire Protection Units assigned to each Building in subsection (J). The result is the total Fire Protection Assessment to be imposed upon each Building (or Tax Parcel for Recreational Vehicle Park and Mobile Home Park property), except for Residential Condominiums, Non-Residential Condominium Units, and Townhouse Buildings, which shall be further apportioned as provided in subsection (M) below. (M) For Residential Condominiums, Non-Residential Condominium Units, and Townhouse Buildings, the Fire Protection Assessment shall be determined as follows: (1) For Residential Condominiums, add the number of Net Fire Protection Units assigned to all Buildings within the Condominium Complex and then divide this product by the total number of Residential Condominiums within the Condominium Complex to determine each Residential Condominium's Net Fire Protection Unit assignment. Multiply the appropriate rate per Net Fire Protection Unit from subsection (K) by the total Net Fire Protection Units assigned to that Residential Condominium to determine each Residential Condominium's Fire Protection Assessment. 25 (2) For Non-Residential Condominium Units, divide each Non- Residential Condominium Unit's square footage by the total Building Area of the Non-Residential Condominium Building to determine each Non-Residential Condominium Unit's relative percentage of the total Building Area. Multiply the total Net Fire Protection Units assigned to each Non-Residential Condominium Building by each Non-Residential Condominium Unit's relative percentage of the total Building Area to determine each Non-Residential Condominium Unit's share of Net Fire Protection Units. Multiply the appropriate rate per Net Fire Protection Unit from subsection (K) by the total Net Fire Protection Units assigned to that Non-Residential Condominium Unit to determine each Non-Residential Condominium Unit's Fire Protection Assessment. (3) For Townhouse Buildings, add the number of Net Fire Protection Units assigned to all Buildings within the townhouse community and then divide this product by the total number of Townhouse Units to determine each Townhouse Unit's share of Net Fire Protection Units. Multiply the appropriate rate per Net Fire Protection Unit from subsection (K) by the total Net Fire Protection Units assigned to that Townhouse Unit to determine each Townhouse Unit's Fire Protection Assessment. SECTION 8. ESTABLISHMENT OF INITIAL FIRE PROTECTION ASSESSMENTS. (A) The estimated Fire Protection Assessment rate to be assessed against all Tax Parcels of Assessed Property within the City to generate the estimated Fire Protection Assessed Cost for the Fiscal Year beginning October 1, 2025, is hereby 26 established as $139.23 per Net Fire Protection Unit for the purpose of this Amended and Restated Initial Assessment Resolution. (B) The estimated Fire Protection Assessments specified in subsection (A) above are hereby established to fund the specified Fire Protection Assessed Cost determined to be assessed in the Fiscal Year beginning October 1, 2025. No portion of such Fire Protection Assessed Cost are attributable to impact fee revenue that funds capital improvements necessitated by new growth or development. Further, no portion of such Fire Protection Assessed Cost are attributable to the Emergency Medical Services Cost. (C) The following exemptions shall apply to the Fire Protection Assessment program: (1) No Fire Protection Assessment shall be imposed upon a parcel of Government Property; however, Government Property that is owned by federal mortgage entities, such as the VA and HUD, and obtained by foreclosure or a deed in lieu of foreclosure shall not be exempted from the Fire Protection Assessment. (2) In accordance with Section 170.01(4), Florida Statutes, no Fire Protection Assessment shall be imposed against any: (i) Land that is classified by the Property Appraiser as agricultural lands pursuant to Section 193.461, Florida Statutes; or (ii) Building of Non-Residential Property located on a Tax Parcel that is classified by the Property Appraiser as agricultural lands pursuant to Section 193.461, Florida Statutes, unless that Building exceeds a just value of $10,000 as determined by the Property Appraiser and is not a Pole Barn. 27 (3) No Fire Protection Assessment shall be imposed on Buildings of Institutional Property whose building use is wholly exempt from ad valorem taxation under Florida law. (D) Any shortfall in the expected Fire Protection Assessment proceeds due to any reduction or exemption from payment of the Fire Protection Assessments required by law or authorized by the City Commission shall be supplemented by any legally available funds, or combination of such funds, and shall not be paid for by proceeds or funds derived from the Fire Protection Assessments. It is the legislative determination of the City Commission that, in the event a court of competent jurisdiction determines any exemption or reduction by the City Commission improper or otherwise adversely affects the validity of the Fire Protection Assessment imposed for this Fiscal Year, the sole and exclusive remedy shall be the imposition of a Fire Protection Assessment upon each affected Tax Parcel in the amount of the Fire Protection Assessment that would have been otherwise imposed save and except for such reduction or exemption afforded to such Tax Parcel by the City Commission. (E) The estimated Fire Protection Assessments established in this Amended and Restated Initial Assessment Resolution shall be the estimated assessment rates applied by the City Manager in the preparation of the preliminary Assessment Roll for the Fiscal Year beginning October 1, 2025, as provided in Section 10 of this Amended and Restated Initial Assessment Resolution. 28 SECTION 9. ASSESSMENT ROLL. (A) The City Manager is hereby directed to prepare, or cause to be prepared, a preliminary Assessment Roll for the Fiscal Year beginning October 1, 2025, in the manner provided in the Ordinance. The Assessment Roll shall include all Tax Parcels within the City. The City Manager shall apportion the estimated Fire Protection Assessed Cost to be recovered through Fire Protection Assessments in the manner set forth in this Amended and Restated Initial Assessment Resolution. (B) A copy of this Amended and Restated Initial Assessment Resolution, documentation related to the estimated amount of the Fire Protection Assessed Cost to be recovered through the imposition of Fire Protection Assessments, and the preliminary Assessment Roll shall be maintained on file in the Office of the City Clerk and open to public inspection. The foregoing shall not be construed to require that the preliminary Assessment Roll be in printed form if the amount of the Fire Protection Assessment for each parcel of property can be determined by the use of a computer terminal available to the public. (C) It is hereby ascertained, determined, and declared that the method of determining the Fire Protection Assessments for fire protection services as set forth in this Amended and Restated Initial Assessment Resolution is a fair and reasonable method of apportioning the Fire Protection Assessed Cost among parcels of Assessed Property located within the City. SECTION 10. VACANCY ADJUSTMENT. (A) As a consequence of the transient use and potential for significant numbers of vacancies within Mobile Home Parks and Recreational Vehicle Parks, and 29 the potential sustained lack of demand for fire protection services for unoccupied spaces, each Owner of Mobile Home Park and Recreational Vehicle Park property shall be afforded the opportunity to demonstrate, in the manner described below, the vacancy rate in space occupancy within such property and receive a vacancy adjustment to the Fire Protection Assessments imposed upon such property. (B) Notwithstanding any language to the contrary herein, vacant spaces in Mobile Home Park property shall not be subject to the Fire Protection Assessments. Similarly, vacant spaces within Recreational Vehicle Park property shall not be subject to the Fire Protection Assessments. (C) Vacant spaces shall be those determined by the City Manager based on evidence of a vacancy rate provided by the Owner on or before May 1 of each year. The vacancy rate shall be defined as the percentage of available spaces within a Mobile Home Park or Recreational Vehicle Park that were vacant between January 1 through and including December 31 of the calendar year preceding the applicable deadline for the Owner's submittal of vacancy rate evidence for each year and shall be calculated as follows: Exact Number of Permitted Sites within the park ____ A (not including overflow areas) Times (x) Days in Reporting Period (x 365) B Total Possible Space Nights _____C A x B = C (Example: 100 sites x 365 days = 36,500) Actual Space Nights _____D Sum of Number of Actual Occupied Spaces for Each Day in Calendar Year Occupancy Percentage ______E D/C = E (Example: 12,500/36,500 = 34.2%) Vacancy Rate ______F Subtract E from 100% (Example: 100% – 34.2% = 65.8%) 30 The Owner shall certify by affidavit to the City, on a form provided by the City, the vacancy rate for the respective time period. Such certification shall be subject to verification and audit. At a minimum, such affidavit shall conclusively identify and affirm: (1) the tax parcel by identification number; (2) the number of spaces and type of improvements in the Mobile Home Park or Recreational Vehicle Park; and (3) the vacancy rate. (D) The City Manager is directed and authorized to adjust, or cause to be adjusted, any Fire Protection Assessment imposed for the Fiscal Year beginning October 1, 2025 upon a parcel of Mobile Home Park or Recreational Vehicle Park property whose Owner timely and satisfactorily demonstrates by affidavit that such parcel has experienced vacancies by multiplying the vacancy rate (expressed as a decimal) by the Fire Protection Assessment attributable to the entire parcel of Mobile Home Park or Recreational Vehicle Park property and reducing the Fire Protection Assessment by an equivalent amount. (E) Any shortfall in the expected Fire Protection Assessment proceeds due to any adjustment for vacancy shall be supplemented by any legally available funds and shall not be paid for by proceeds or funds derived from Fire Protection Assessments. 31 SECTION 11. FIRE FLOW MITIGATION CREDIT. (A) Although the City's firefighting resources must still be present at the scene of any fire incident, the City Commission recognizes the potential benefits provided by Certified Fire Sprinkler Systems, Certified Fire Suppression Systems, or other fire- resistant Building construction, and the City Commission desires to encourage existing and new Buildings to employ these types of fire safety measures. Accordingly, the number of Fire Protection Units otherwise attributable to such Buildings shall be adjusted by a Fire Flow Mitigation Credit determined in accordance with the Fire Flow Mitigation Credit Policy, attached hereto as Appendix H and incorporated herein by reference. No Fire Flow Mitigation Credit shall exceed 40% of the Building's assigned Fire Protection Units. (B) Prior to May 1 of each year, the property owner shall file with the City Clerk an application under oath demonstrating entitlement to a Fire Flow Mitigation Credit in accordance with the attached Fire Flow Mitigation Credit Policy. Such application shall include the following: (1) The name and address of all Owners of the property; (2) The address and legal description for the property; (3) If seeking a Fire Flow Mitigation Credit for a Certified Fire Sprinkler System, documentation of the type of Certified Fire Sprinkler System installed in the Building and proof that the system was installed, inspected, monitored, and maintained in accordance with the City's standards; (4) If seeking a Fire Flow Mitigation Credit for a Certified Fire Suppression System, documentation of the type of Certified Fire Suppression System 32 installed in the Building and proof that the system was installed, inspected, monitored, and maintained in accordance with the City's standards; (5) If seeking a Fire Flow Mitigation Credit for fire resistant building construction, documentation of the construction materials and process used for all exterior walls and frames, floors, roof, and supports; and (6) The property owner shall furnish such other information relating to the application as the City may reasonably request. (C) The City Manager, with the assistance of other members of the administrative staff of the City, shall, within fifteen (15) business days after the filing of such application, review the application and such other supporting data that may be filed therewith and make such further investigation as may be reasonably required in order to determine if the applicant is qualified for a Fire Flow Mitigation Credit pursuant to this Section. (D) The City Manager shall send a written decision to such property owner by United States mail, postage prepaid, addressed to the property owner at the address stated on the application on or before the expiration of twenty (20) business days following the filing of the application determining if the property is or is not qualified for a Fire Flow Mitigation Credit pursuant to this Section. (E) If the City Manager determines that such property is entitled to a Fire Flow Mitigation Credit pursuant to this Section, then the City Manager shall adjust or cause to be adjusted the number of Fire Protection Units assigned to said property in accordance with the Fire Flow Mitigation Credit Policy. 33 (F) Any Fire Flow Mitigation Credit granted is valid for one Fiscal Year and reapplication is required annually. SECTION 12. METHOD OF COLLECTION. It is hereby declared that the Fire Protection Assessments shall be collected and enforced pursuant to Uniform Assessment Collection Act as provided in Section 77-18 of the Ordinance for Fiscal Year beginning October 1, 2025. SECTION 13. AUTHORIZATION OF PUBLIC HEARING. A public hearing shall be held at 6:15 p.m. on July 15, 2025, in the City Commission Chambers, 1 N. Bluford Avenue, Ocoee, Florida, at which time the City Commission will receive and consider any comments on the Fire Protection Assessments from the public and affected property owners and consider imposing Fire Protection Assessments. SECTION 14. NOTICE BY PUBLICATION. The City Manager shall publish a notice of the public hearing authorized by Section 13 hereof in the manner and time provided in Section 77-8 of the Ordinance. The notice shall be published no later than June 24, 2025, in substantially the form attached hereto as Appendix F. SECTION 15. NOTICE BY MAIL. The City Manager shall also provide notice by first class mail to the Owner of each parcel of Assessed Property, as required by Section 77-9 of the Ordinance. Such notices shall be mailed no later than June 24, 2025, in substantially the form attached hereto as Appendix G. SECTION 16. APPLICATION OF ASSESSMENT PROCEEDS. The revenue derived from the City's Fire Protection Assessments will be utilized for the provision of fire protection services, facilities, and programs to properties within the City, as reflected by the Fire Protection Assessed Cost. In the event there is any fund 34 balance remaining at the end of the Fiscal Year, such balance shall be carried forward and used only to fund fire protection services, facilities, and programs provided to properties within the City. SECTION 17. CONFLICTS. This Amended and Restated Initial Assessment Resolution shall prevail in the event of any conflicts with any other Resolution of the City of Ocoee. Chapter 77 of the City Code shall prevail in the event of any conflict with this Resolution. SECTION 18. SEVERABILITY. In the event any portion of this Resolution is deemed invalid by any court of competent jurisdiction, the invalid portion shall be considered severed, and the remainder of this Resolution shall continue in effect. SECTION 19. EFFECTIVE DATE. This Amended and Restated Initial Assessment Resolution shall take effect immediately upon its passage and adoption. 35 PASSED AND ADOPTED this 20th day of May, 2025. APPROVED: ATTEST: CITY OF OCOEE, FLORIDA Melanie Sibbitt, MMC, City Clerk Rusty Johnson, Mayor (SEAL) FOR USE AND RELIANCE ONLY BY THE CITY OF OCOEE, FLORIDA; APPROVED AS TO FORM AND LEGALITY on this day of , 2025. FISHBACK DOMINICK By: Richard S. Geller, City Attorney APPENDIX A FIRE PROTECTION INCIDENT REPORT TYPE OF SITUATION FOUND CODES A-1 APPENDIX A FIRE PROTECTION INCIDENT REPORT TYPE OF SITUATION FOUND CODES Code Description EMS 100 Fire, other No 111 Building fires No 112 Fires in structures other than in a building No 113 Cooking fire, confined to container No 118 Trash or rubbish fire, contained No 120 Fire in mobile prop. used as a fixed struc., other No 122 Fire in motor home, camper, recreational vehicle No 130 Mobile property (vehicle) fire, other No 131 Passenger vehicle fire No 132 Road freight or transport vehicle fire No 138 Off-road vehicle or heavy equipment fire No 140 Natural vegetation fire, other No 142 Brush, or brush and grass mixture fire No 143 Grass fire No 150 Outside rubbish fire, other No 151 Outside rubbish, trash or waste fire No 154 Dumpster or other outside trash receptacle fire No 161 Outside storage fire No 162 Outside equipment fire No 163 Outside gas or vapor combustion explosion No 210 Overpressure rupture from steam, other No 251 Excessive heat, scorch burns with no ignition No 300 Rescue, emergency medical call (EMS) call, other Yes 311 Medical assist, assist EMS crew Yes 320 Emergency medical service, other Yes 321 EMS call, excluding vehicle accident with injury Yes 322 Vehicle accident with injuries Yes 323 Motor vehicle/pedestrian accident (MV Ped)Yes 324 Motor vehicle accident with no injuries No 331 Lock-in (if lock out , use 511 )No 340 Search, other No 342 Search for person in water No 350 Extrication, rescue, other No 352 Extrication of victim(s) from vehicle No 353 Removal of victim(s) from stalled elevator No 357 Extrication of victim(s) from machinery No 365 Watercraft rescue No 381 Rescue or EMS standby Yes A-2 Code Description EMS 400 Hazardous condition, other No 410 Flammable gas or liquid condition, other No 411 Gasoline or other flammable liquid spill No 412 Gas leak (natural gas or LPG)No 420 Toxic condition, other No 421 Chemical hazard (no spill or leak)No 422 Chemical spill or leak No 424 Carbon monoxide incident No 440 Electrical wiring/equipment problem, other No 441 Heat from short circuit (wiring), defective/worn No 442 Overheated motor No 444 Power line down No 445 Arcing, shorted electrical equipment No 460 Accident, potential accident, other No 461 Building or structure weakened or collapsed No 463 Vehicle accident, general cleanup No 480 Attempted burning, illegal action, other No 500 Service Call, other No 510 Person in distress, other No 511 Lock-out No 512 Ring or jewelry removal No 520 Water problem, other No 522 Water or steam leak No 531 Smoke or odor removal No 540 Animal problem, other No 541 Animal problem No 542 Animal rescue No 550 Public service assistance, other No 551 Assist police or other governmental agency No 552 Police matter No 553 Public service No 554 Assist invalid Yes 555 Defective elevator, no occupants No 561 Unauthorized burning No 600 Good intent call, other No 611 Dispatched & canceled en route No 621 Wrong location No 622 No incident found at dispatch address No 631 Authorized controlled burning No 641 Vicinity alarm (incident in other location)No 651 Smoke scare, odor of smoke No 652 Steam, vapor, fog or dust thought to be smoke No 653 Barbecue, tar kettle No A-3 Code Description EMS 671 Hazmat release investigation w/ no hazmat No 700 False alarm or false call, other No 710 Malicious, mischievous false call, other No 711 Municipal alarm system, malicious false alarm No 714 Central station, malicious false alarm No 715 Local alarm system, malicious false alarm No 730 System malfunction, other No 731 Sprinkler activation due to malfunction No 733 Smoke detector activation due to malfunction No 734 Heat detector activation due to malfunction No 735 Alarm system sounded due to malfunction No 736 CO detector activation due to malfunction No 740 Unintentional transmission of alarm, other No 740 Sprinkler activation, no fire - unintentional No 743 Smoke detector activation, no fire - unintentional No 744 Detector activation, no fire - unintentional No 745 Alarm system sounded, no fire - unintentional No 746 Carbon monoxide detector activation, no CO No 813 Wind storm, tornado/hurricane assessment No 814 Lightning strike (no fire)No 900 Special type of incident, other No APPENDIX B FIXED PROPERTY USE CODES B-1 APPENDIX B FIXED PROPERTY USE CODES Code Description Hazard Class Assigned 100 Assembly, other Not Used 110 Fixed use recreation places, other Hazard Class 5 120 Variable use amusement, recreation places Hazard Class 5 121 Ballroom, gymnasium Hazard Class 7 124 Playground Hazard Class 7 129 Amusement center: indoor/outdoor Hazard Class 5 130 Places of worship, funeral parlors Hazard Class 6 131 Church, mosque, synagogue, temple, chapel Hazard Class 6 134 Funeral parlor Hazard Class 6 141 Athletic/health club Hazard Class 7 142 Clubhouse Hazard Class 7 150 Public or government, other Hazard Class 6 151 Library Hazard Class 7 155 Courthouse Hazard Class 6 160 Eating, drinking places Hazard Class 5 161 Restaurant or cafeteria Hazard Class 5 162 Bar or nightclub Hazard Class 5 173 Bus station Hazard Class 4 183 Movie theater Hazard Class 4 200 Educational, other Hazard Class 7 210 Schools, non-adult Hazard Class 7 211 Preschool Hazard Class 7 213 Elementary school, including kindergarten Hazard Class 7 215 High school/junior high school/middle school Hazard Class 7 241 Adult education center, college classroom Hazard Class 7 254 Day care, in commercial property Hazard Class 7 300 Health care, detention, & correction, other Hazard Class 7 311 24-hour care Nursing homes, 4 or more persons Hazard Class 7 321 Mental retardation/development disability facility Hazard Class 7 331 Hospital - medical or psychiatric Hazard Class 7 332 Hospices Hazard Class 7 340 Clinics, Doctors offices, hemodialysis centers Hazard Class 6 341 Clinic, clinic-type infirmary Hazard Class 6 342 Doctor, dentist or oral surgeon's office Hazard Class 6 361 Jail, prison (not juvenile)Hazard Class 7 365 Police station Hazard Class 7 400 Residential, other Hazard Class 7 419 1 or 2 family dwelling Hazard Class 7 429 Multifamily dwellings Hazard Class 7 B-2 Code Description Hazard Class Assigned 439 Boarding/rooming house, residential hotels Hazard Class 7 449 Hotel/motel, commercial Hazard Class 7 460 Dormitory type residence, other Hazard Class 7 500 Mercantile, business, other Hazard Class 4 511 Convenience store Hazard Class 6 519 Food and beverage sales, grocery store Hazard Class 4 529 Textile, wearing apparel sales Hazard Class 4 549 Specialty shop Hazard Class 4 557 Personal service, including barber & beauty shops Hazard Class 4 559 Recreational, hobby, home repair sales, pet store Hazard Class 4 571 Service station, gas station Hazard Class 6 579 Motor vehicle or boat sales, services, repair Hazard Class 4 580 General retail, other Hazard Class 4 581 Department or discount store Hazard Class 4 592 Bank Hazard Class 7 593 Office: veterinary or research Hazard Class 6 596 Post office or mailing firms Hazard Class 6 599 Business office Hazard Class 7 639 Communications center Hazard Class 6 644 Gas distribution, pipeline, gas distribution Hazard Class 6 647 Water utility Hazard Class 6 669 Forest, timberland, woodland Not Used 700 Manufacturing, processing Hazard Class 5 800 Storage, other Hazard Class 4 807 Outside material storage area Not Used 808 Outbuilding or shed Not Used 880 Vehicle storage, other Hazard Class 6 882 Parking garage, general vehicle Hazard Class 6 888 Fire station Hazard Class 7 891 Warehouse Hazard Class 4 898 Dock, marina, pier, wharf Hazard Class 4 899 Residential or self storage units Hazard Class 4 900 Outside or special property, other Not Used 931 Open land or field Not Used 935 Campsite with utilities Hazard Class 7 936 Vacant lot Not Used 940 Water area, other Not Used 946 Lake, river, stream Not Used 951 Railroad right of way Not Used 960 Street, other Not Used 961 Highway or divided highway Not Used 962 Residential street, road or residential driveway Not Used 963 Street or road in commercial area Not Used B-3 Code Description Hazard Class Assigned 981 Construction site Not Used 984 Industrial plant yard - area Hazard Class 6 985 Vehicle parking area Not Used 000 Property Use, other Not Used NNN None Not Used UUU Undetermined Not Used APPENDIX C IMPROVEMENT CODES AND HAZARD CLASSES C-1 APPENDIX C IMPROVEMENT CODES AND HAZARD CLASSES BUC Code Description Hazard Class 0102 SINGLE FAMILY RESIDENTIAL CLASS II HAZARD CLASS 7 0103 SINGLE FAMILY RESIDENTIAL CLASS III HAZARD CLASS 7 0104 SINGLE FAMILY RESIDENTIAL CLASS IV HAZARD CLASS 7 0120 TOWNHOUSE HAZARD CLASS 7 0121 CLASS II TOWNHOUSE HAZARD CLASS 7 0122 Townhouse Class III HAZARD CLASS 7 0201 CLASS I MANUFACTURED HOME HAZARD CLASS 7 0202 CLASS II MANUFACTURED HOME HAZARD CLASS 7 0203 MANUFACTURED HOME HAZARD CLASS 7 0310 MODERN APARTMENT COMPLEX HAZARD CLASS 7 0314 Mid-Rise Apartment HAZARD CLASS 7 0349 Multi-Family 11-49 Units HAZARD CLASS 7 0400 CONDOMINIUM - RESIDENTIAL HAZARD CLASS 7 0411 CONDOMINIUM - RETAIL HAZARD CLASS 3-4 0417 CONDOMINIUM - OFFICE 1-3 FLOORS HAZARD CLASS 7 0419 CONDOMINIUM - PROFESSIONAL BUILDING HAZARD CLASS 7 0421 CONDOMINIUM - RESTAURANT HAZARD CLASS 5 0448 CONDOMINIUM - WAREHOUSE HAZARD CLASS 3-4 0499 CONDO - LAND ONLY NOT USED 0600 RETIREMENT HOMES HAZARD CLASS 7 0805 5-UNIT DUPLEX HAZARD CLASS 7 0812 DUPLEX HAZARD CLASS 7 0813 TRIPLEX HAZARD CLASS 7 0822 CLASS II DUPLEX HAZARD CLASS 7 1004 Vacant Condo Site HAZARD CLASS 7 1100 STORE 1 STORY HAZARD CLASS 3-4 1105 Retail Multi-Tenant HAZARD CLASS 3-4 1107 Retail Multi-Tenant II HAZARD CLASS 3-4 1110 CONVENIENCE STORE HAZARD CLASS 6 1115 Free Standing Retail HAZARD CLASS 3-4 1120 Drug Store HAZARD CLASS 6 1125 Big Box Rtl Small HAZARD CLASS 3-4 1130 Big Box Retail Med HAZARD CLASS 3-4 1135 Big Box Retail Large HAZARD CLASS 3-4 1200 COMMERCIALLY CONVERTED SINGLE FAMILY RESIDENTIAL HAZARD CLASS 7 1210 Store/Office/Res Class 2 HAZARD CLASS 7 1300 DEPARTMENT STORE HAZARD CLASS 3-4 1400 SUPERMARKET HAZARD CLASS 3-4 1500 SHOPPING CENTER REGIONAL HAZARD CLASS 3-4 C-2 BUC Code Description Hazard Class 1600 SHOPPING CENTER LOCAL HAZARD CLASS 3-4 1610 Neighborhood Center HAZARD CLASS 3-4 1700 OFFICE 1 TO 3 STORY HAZARD CLASS 7 1702 OFFICE 1 TO 3 STORY HAZARD CLASS 7 1800 OFFICE 4 OR MORE STORIES HAZARD CLASS 7 1900 PROFESSIONAL BUILDING HAZARD CLASS 7 1910 CHILD CARE FACILITY HAZARD CLASS 7 1911 Child Care Center Class II HAZARD CLASS 7 2100 RESTAURANT HAZARD CLASS 5 2200 CHAIN RESTAURANT HAZARD CLASS 5 2300 FINANCIAL INSTITUTION HAZARD CLASS 7 2704 Rv/Motorcycle Dealership HAZARD CLASS 3-4 2705 Auto Sales - Used HAZARD CLASS 3-4 2720 TIRE DEALER HAZARD CLASS 3-4 2730 LUBE FACILITY HAZARD CLASS 3-4 2740 VEHICLE REPAIR HAZARD CLASS 3-4 2751 Car Wash Drive Thru HAZARD CLASS 3-4 2752 Car Wash Automatic HAZARD CLASS 3-4 2800 PARKING GARAGE NOT USED 3000 GREENHOUSE NOT USED 3200 THEATER, ENCLOSED HAZARD CLASS 7 3400 RECREATION/CLUB BUILDING/MEETING HAZARD CLASS 7 3800 GOLF COURSE HAZARD CLASS 7 3910 AVERAGE HOTEL HAZARD CLASS 7 4100 LIGHT MANUFACTURING HAZARD CLASS 3-4 4400 PACKING PLANT/COLD STORAGE FREEZERS HAZARD CLASS 5 4610 FOOD PROCESSING FREEZER HAZARD CLASS 5 4800 WAREHOUSE HAZARD CLASS 3-4 4807 Ind Warehouse II HAZARD CLASS 3-4 4808 Ind Distribution I HAZARD CLASS 3-4 4810 DISTRIBUTION WAREHOUSE HAZARD CLASS 3-4 4820 Mini Warehouse HAZARD CLASS 3-4 4825 Mini Warehouse HAZARD CLASS 3-4 4830 TRUCK TERMINAL HAZARD CLASS 3-4 4900 BARN/SHED HAZARD CLASS 5 7100 CHURCH HAZARD CLASS 6 INSTITUTIONAL 7200 SCHOOL/COLLEGE HAZARD CLASS 7 INSTITUTIONAL 7400 HOME FOR THE AGED HAZARD CLASS 7 INSTITUTIONAL 7600 MORTUARY HAZARD CLASS 6 INSTITUTIONAL 7700 CLUB/LODGE/HALL HAZARD CLASS 7 INSTITUTIONAL 8000 NOT USED NOT USED 8300 PUBLIC SCHOOL HAZARD CLASS 7 INSTITUTIONAL 8500 HOSPITAL HAZARD CLASS 7 INSTITUTIONAL C-3 BUC Code Description Hazard Class 8600 COUNTY BUILDING HAZARD CLASS 6 INSTITUTIONAL 8800 FEDERAL BUILDING HAZARD CLASS 6 INSTITUTIONAL 8900 MUNICIPAL BUILDING HAZARD CLASS 6 INSTITUTIONAL 9100 UTILITIES HAZARD CLASS 6 APPENDIX D DOR CODES D-1 APPENDIX D DOR CODES Code Description 0000 VACANT 0100 SINGLE FAMILY 0200 MOBILE HOME 0300 MULTIFAMILY 0400 CONDOMINIUM 0500 COOPERATIVE 0600 RETIREMENT 0700 MISC. RESIDENCE 0800 MFR <10 UNITS 0900 COMMON AREA 1000 VACANT COMM 1100 STORES 1200 STORE/OFF/RES 1300 DEPT STORE 1400 SUPERMARKET 1500 SH CTR REGIONAL 1600 SH CTR CMMITY 1601 SH CTR NBHD 1700 OFFICE 1 STORY 1701 POST OFFICE 1800 OFF MULTISTORY 1900 PROF OFFICES 2000 AIRPORT 2100 RESTAURANT 2200 REST, DRIVE-IN 2300 FINANCIAL 2400 INSURANCE 2500 SERVICE SHOPS 2600 SERV STATIONS 2700 AUTO SALES 2800 PKG LOT (COMM) 2801 MOBILE HOME PARK 2900 WHOLESALER 3000 FLORIST 3100 DRV-IN THEATER 3200 THEATER 3300 NIGHT CLUBS 3400 BOWLING ALLEY 3500 TOURIST ATTRACTION 3600 CAMPS D-2 Code Description 3700 RACETRACK 3800 GOLF COURSE 3900 MOTEL 4000 VACANT INDUSTRIAL 4100 LIGHT MFG 4200 HEAVY MFG 4300 LUMBER YD/MILL 4400 PACKING 4500 BOTTLER 4600 FOOD PROCESSING 4700 MIN PROCESSING 4800 WAREH/DIST TERM 4900 OPEN STORAGE 5000 IMPROVED AGRI 5100 CROPSOIL CLASS1 5200 CROPSOIL CLASS2 5300 CROPSOIL CLASS3 5400 TMBR SI 90+ 5500 TMBR SI 80-89 5600 TMBR SI 70-79 5700 TMBR SI 60-69 5800 TMBR SI 50-59 5900 TMBR NOT CLSSFD 6000 GRZGSOIL CLASS1 6100 GRZGSOIL CLASS2 6200 GRZGSOIL CLASS3 6300 GRZGSOIL CLASS4 6400 GRZGSOIL CLASS5 6500 GRZGSOIL CLASS6 6600 ORCHARD GROVES 6700 POUL/BEES/FISH 6800 DAIRIES/FEEDLTS 6900 ORN/MISC AGRI 7000 VACANT INSTITUTIONAL 7100 CHURCHES 7200 PRV SCHL/COLL 7300 PRV HOSPITAL 7400 NURSING HOME 7500 ORPHNG/NON-PROF 7600 MORT/CEMETERY 7700 CLB/LDG/UN HALL 7800 SANI/ REST HOME 7900 CULTURAL 8000 WATER MGT DIST D-3 Code Description 8100 MILITARY 8200 FOREST/PK/REC 8300 PUB CTY SCHOOL 8400 COLLEGE 8500 HOSPITAL 8600 CTY INC NONMUNI 8700 STATE 8800 FEDERAL 8900 MUNICIPAL 9000 LEASEHOLD INT 9100 UTILITY 9200 MING/PET/GASLND 9300 SUBSURF RIGHTS 9400 RIGHT-OF-WAY 9500 RIVERS/LAKES 9600 SEWG/WASTE LAND 9700 OUTDR REC/PK LD 9800 CENTRALLY ASSD 9900 ACRG NOT ZND AG 9999 EXEMPT APPENDIX E FIRE PROTECTION UNIT ASSIGNMENTS E-1 APPENDIX E FIRE PROTECTION UNIT ASSIGNMENTS Square Foot Tier Min Sq Ft Max Sq Ft Fire Protection Units Net Fire Protection Units CLASS 7 TIER 1 100 1199 1 0.9847 CLASS 7 TIER 2 1200 1999 1.5 1.4771 CLASS 7 TIER 3 2000 3099 2 1.9694 CLASS 7 TIER 4 3100 4499 2.5 2.4618 CLASS 7 TIER 5 4500 6099 3 2.9541 CLASS 7 TIER 6 6100 7999 3.5 3.4465 CLASS 7 TIER 7 8000 9999 4 3.9388 CLASS 7 TIER 8 10000 12399 4.5 4.4312 CLASS 7 TIER 9 12400 14999 5 4.9235 CLASS 7 TIER 10 15000 17799 5.5 5.4159 CLASS 7 TIER 11 17800 20899 6 5.9082 CLASS 7 TIER 12 20900 24199 6.5 6.4006 CLASS 7 TIER 13 24200 27799 7 6.8929 CLASS 7 TIER 14 27800 31699 7.5 7.3853 CLASS 7 TIER 15 31700 35699 8 7.8776 CLASS 7 TIER 16 35700 39999 8.5 8.3700 CLASS 7 TIER 17 40000 44599 9 8.8623 CLASS 7 TIER 18 44600 49399 9.5 9.3547 CLASS 7 TIER 19 49400 54499 10 9.8470 CLASS 7 TIER 20 54500 59799 10.5 10.3394 CLASS 7 TIER 21 59800 65399 11 10.8317 CLASS 7 TIER 22 65400 71199 11.5 11.3241 CLASS 7 TIER 23 71200 77199 12 11.8164 CLASS 7 TIER 24 77200 83499 12.5 12.3088 CLASS 7 TIER 25 83500 89999 13 12.8011 CLASS 7 TIER 26 90000 96799 13.5 13.2935 CLASS 7 TIER 27 96800 103899 14 13.7858 CLASS 7 TIER 28 103900 111199 14.5 14.2782 CLASS 7 TIER 29 111200 118699 15 14.7705 CLASS 7 TIER 30 118700 126499 15.5 15.2629 CLASS 7 TIER 31 126500 134499 16 15.7552 CLASS 7 TIER 32 134500 142799 16.5 16.2476 CLASS 7 TIER 33 142800 151299 17 16.7399 CLASS 7 TIER 34 151300 159999 17.5 17.2323 CLASS 7 TIER 35 160000 169099 18 17.7246 CLASS 7 TIER 36 169100 178299 18.5 18.2170 CLASS 7 TIER 37 178300 187799 19 18.7093 CLASS 7 TIER 38 187800 197599 19.5 19.2017 CLASS 7 TIER 39 197600 207599 20 19.6940 CLASS 7 TIER 40 207600 217799 20.5 20.1864 CLASS 7 TIER 41 217800 228299 21 20.6787 CLASS 7 TIER 42 228300 239099 21.5 21.1711 E-2 Square Foot Tier Min Sq Ft Max Sq Ft Fire Protection Units Net Fire Protection Units CLASS 7 TIER 43 239100 249999 22 21.6634 CLASS 7 TIER 44 250000 261299 22.5 22.1558 CLASS 7 TIER 45 261300 272799 23 22.6481 CLASS 7 TIER 46 272800 284499 23.5 23.1405 CLASS 7 TIER 47 284500 296499 24 23.6328 CLASS 7 TIER 48 296500 308699 24.5 24.1252 CLASS 7 TIER 49 308700 321199 25 24.6175 CLASS 7 TIER 50 321200 333899 25.5 25.1099 CLASS 7 TIER 51 333900 346799 26 25.6022 CLASS 7 TIER 52 346800 359999 26.5 26.0946 CLASS 7 TIER 53 360000 373499 27 26.5869 CLASS 7 TIER 54 373500 387199 27.5 27.0793 CLASS 7 TIER 55 387200 401199 28 27.5716 CLASS 7 TIER 56 401200 415399 28.5 28.0640 CLASS 7 TIER 57 415400 429799 29 28.5563 CLASS 7 TIER 58 429800 444499 29.5 29.0487 CLASS 7 TIER 59 444500 459399 30 29.5410 CLASS 7 TIER 60 459400 474599 30.5 30.0334 CLASS 7 TIER 61 474600 489999 31 30.5257 CLASS 7 TIER 62 490000 505699 31.5 31.0181 CLASS 7 TIER 63 505700 521699 32 31.5104 CLASS 7 TIER 64 521700 537799 32.5 32.0028 CLASS 7 TIER 65 537800 554199 33 32.4951 CLASS 7 TIER 66 554200 570899 33.5 32.9875 CLASS 7 TIER 67 570900 587799 34 33.4798 CLASS 7 TIER 68 587800 604999 34.5 33.9722 CLASS 7 TIER 69 605000 622399 35 34.4645 CLASS 7 TIER 70 622400 639999 35.5 34.9569 CLASS 7 TIER 71 640000 657999 36 35.4492 CLASS 7 TIER 72 658000 676099 36.5 35.9416 CLASS 7 TIER 73 676100 694499 37 36.4339 CLASS 7 TIER 74 694500 713099 37.5 36.9263 CLASS 7 TIER 75 713100 731999 38 37.4186 CLASS 7 TIER 76 732000 751199 38.5 37.9110 CLASS 7 TIER 77 751200 770499 39 38.4033 CLASS 7 TIER 78 770500 790199 39.5 38.8957 CLASS 7 TIER 79 790200 999999999 40 39.3880 CLASS 6 TIER 1 100 899 1 1.6803 CLASS 6 TIER 2 900 1599 1.5 2.5205 CLASS 6 TIER 3 1600 2499 2 3.3606 CLASS 6 TIER 4 2500 3499 2.5 4.2008 CLASS 6 TIER 5 3500 4799 3 5.0409 CLASS 6 TIER 6 4800 6199 3.5 5.8811 CLASS 6 TIER 7 6200 7799 4 6.7212 CLASS 6 TIER 8 7800 9699 4.5 7.5614 CLASS 6 TIER 9 9700 11699 5 8.4015 E-3 Square Foot Tier Min Sq Ft Max Sq Ft Fire Protection Units Net Fire Protection Units CLASS 6 TIER 10 11700 13899 5.5 9.2417 CLASS 6 TIER 11 13900 16299 6 10.0818 CLASS 6 TIER 12 16300 18899 6.5 10.9220 CLASS 6 TIER 13 18900 21699 7 11.7621 CLASS 6 TIER 14 21700 24699 7.5 12.6023 CLASS 6 TIER 15 24700 27799 8 13.4424 CLASS 6 TIER 16 27800 31199 8.5 14.2826 CLASS 6 TIER 17 31200 34699 9 15.1227 CLASS 6 TIER 18 34700 38499 9.5 15.9629 CLASS 6 TIER 19 38500 42399 10 16.8030 CLASS 6 TIER 20 42400 46599 10.5 17.6432 CLASS 6 TIER 21 46600 50899 11 18.4833 CLASS 6 TIER 22 50900 55399 11.5 19.3235 CLASS 6 TIER 23 55400 60099 12 20.1636 CLASS 6 TIER 24 60100 64999 12.5 21.0038 CLASS 6 TIER 25 65000 70099 13 21.8439 CLASS 6 TIER 26 70100 75399 13.5 22.6841 CLASS 6 TIER 27 75400 80899 14 23.5242 CLASS 6 TIER 28 80900 86599 14.5 24.3644 CLASS 6 TIER 29 86600 92399 15 25.2045 CLASS 6 TIER 30 92400 98499 15.5 26.0447 CLASS 6 TIER 31 98500 104699 16 26.8848 CLASS 6 TIER 32 104700 111199 16.5 27.7250 CLASS 6 TIER 33 111200 117799 17 28.5651 CLASS 6 TIER 34 117800 124599 17.5 29.4053 CLASS 6 TIER 35 124600 131599 18 30.2454 CLASS 6 TIER 36 131600 138799 18.5 31.0856 CLASS 6 TIER 37 138800 146199 19 31.9257 CLASS 6 TIER 38 146200 153799 19.5 32.7659 CLASS 6 TIER 39 153800 161599 20 33.6060 CLASS 6 TIER 40 161600 169599 20.5 34.4462 CLASS 6 TIER 41 169600 177799 21 35.2863 CLASS 6 TIER 42 177800 186099 21.5 36.1265 CLASS 6 TIER 43 186100 194699 22 36.9666 CLASS 6 TIER 44 194700 203399 22.5 37.8068 CLASS 6 TIER 45 203400 212399 23 38.6469 CLASS 6 TIER 46 212400 221499 23.5 39.4871 CLASS 6 TIER 47 221500 230799 24 40.3272 CLASS 6 TIER 48 230800 240299 24.5 41.1674 CLASS 6 TIER 49 240300 249999 25 42.0075 CLASS 6 TIER 50 250000 259899 25.5 42.8477 CLASS 6 TIER 51 259900 269999 26 43.6878 CLASS 6 TIER 52 270000 280299 26.5 44.5280 CLASS 6 TIER 53 280300 290799 27 45.3681 CLASS 6 TIER 54 290800 301499 27.5 46.2083 CLASS 6 TIER 55 301500 312299 28 47.0484 E-4 Square Foot Tier Min Sq Ft Max Sq Ft Fire Protection Units Net Fire Protection Units CLASS 6 TIER 56 312300 323399 28.5 47.8886 CLASS 6 TIER 57 323400 334599 29 48.7287 CLASS 6 TIER 58 334600 346099 29.5 49.5689 CLASS 6 TIER 59 346100 357699 30 50.4090 CLASS 6 TIER 60 357700 369499 30.5 51.2492 CLASS 6 TIER 61 369500 381499 31 52.0893 CLASS 6 TIER 62 381500 393699 31.5 52.9295 CLASS 6 TIER 63 393700 406099 32 53.7696 CLASS 6 TIER 64 406100 418699 32.5 54.6098 CLASS 6 TIER 65 418700 431499 33 55.4499 CLASS 6 TIER 66 431500 444499 33.5 56.2901 CLASS 6 TIER 67 444500 457699 34 57.1302 CLASS 6 TIER 68 457700 470999 34.5 57.9704 CLASS 6 TIER 69 471000 484599 35 58.8105 CLASS 6 TIER 70 484600 498299 35.5 59.6507 CLASS 6 TIER 71 498300 512299 36 60.4908 CLASS 6 TIER 72 512300 526399 36.5 61.3310 CLASS 6 TIER 73 526400 540699 37 62.1711 CLASS 6 TIER 74 540700 555199 37.5 63.0113 CLASS 6 TIER 75 555200 569899 38 63.8514 CLASS 6 TIER 76 569900 584799 38.5 64.6916 CLASS 6 TIER 77 584800 599899 39 65.5317 CLASS 6 TIER 78 599900 615199 39.5 66.3719 CLASS 6 TIER 79 615200 999999999 40 67.2120 CLASS 5 TIER 1 100 699 1 1.6238 CLASS 5 TIER 2 700 1199 1.5 2.4357 CLASS 5 TIER 3 1200 1799 2 3.2476 CLASS 5 TIER 4 1800 2499 2.5 4.0595 CLASS 5 TIER 5 2500 3499 3 4.8714 CLASS 5 TIER 6 3500 4499 3.5 5.6833 CLASS 5 TIER 7 4500 5699 4 6.4952 CLASS 5 TIER 8 5700 6999 4.5 7.3071 CLASS 5 TIER 9 7000 8499 5 8.1190 CLASS 5 TIER 10 8500 9999 5.5 8.9309 CLASS 5 TIER 11 10000 11799 6 9.7428 CLASS 5 TIER 12 11800 13699 6.5 10.5547 CLASS 5 TIER 13 13700 15699 7 11.3666 CLASS 5 TIER 14 15700 17799 7.5 12.1785 CLASS 5 TIER 15 17800 20099 8 12.9904 CLASS 5 TIER 16 20100 22499 8.5 13.8023 CLASS 5 TIER 17 22500 25099 9 14.6142 CLASS 5 TIER 18 25100 27799 9.5 15.4261 CLASS 5 TIER 19 27800 30699 10 16.2380 CLASS 5 TIER 20 30700 33699 10.5 17.0499 CLASS 5 TIER 21 33700 36799 11 17.8618 CLASS 5 TIER 22 36800 39999 11.5 18.6737 E-5 Square Foot Tier Min Sq Ft Max Sq Ft Fire Protection Units Net Fire Protection Units CLASS 5 TIER 23 40000 43499 12 19.4856 CLASS 5 TIER 24 43500 46999 12.5 20.2975 CLASS 5 TIER 25 47000 50699 13 21.1094 CLASS 5 TIER 26 50700 54499 13.5 21.9213 CLASS 5 TIER 27 54500 58499 14 22.7332 CLASS 5 TIER 28 58500 62499 14.5 23.5451 CLASS 5 TIER 29 62500 66799 15 24.3570 CLASS 5 TIER 30 66800 71199 15.5 25.1689 CLASS 5 TIER 31 71200 75699 16 25.9808 CLASS 5 TIER 32 75700 80299 16.5 26.7927 CLASS 5 TIER 33 80300 85099 17 27.6046 CLASS 5 TIER 34 85100 89999 17.5 28.4165 CLASS 5 TIER 35 90000 95099 18 29.2284 CLASS 5 TIER 36 95100 100299 18.5 30.0403 CLASS 5 TIER 37 100300 105699 19 30.8522 CLASS 5 TIER 38 105700 111199 19.5 31.6641 CLASS 5 TIER 39 111200 116799 20 32.4760 CLASS 5 TIER 40 116800 122499 20.5 33.2879 CLASS 5 TIER 41 122500 128499 21 34.0998 CLASS 5 TIER 42 128500 134499 21.5 34.9117 CLASS 5 TIER 43 134500 140699 22 35.7236 CLASS 5 TIER 44 140700 146999 22.5 36.5355 CLASS 5 TIER 45 147000 153499 23 37.3474 CLASS 5 TIER 46 153500 159999 23.5 38.1593 CLASS 5 TIER 47 160000 166799 24 38.9712 CLASS 5 TIER 48 166800 173699 24.5 39.7831 CLASS 5 TIER 49 173700 180699 25 40.5950 CLASS 5 TIER 50 180700 187799 25.5 41.4069 CLASS 5 TIER 51 187800 195099 26 42.2188 CLASS 5 TIER 52 195100 202499 26.5 43.0307 CLASS 5 TIER 53 202500 210099 27 43.8426 CLASS 5 TIER 54 210100 217799 27.5 44.6545 CLASS 5 TIER 55 217800 225699 28 45.4664 CLASS 5 TIER 56 225700 233699 28.5 46.2783 CLASS 5 TIER 57 233700 241799 29 47.0902 CLASS 5 TIER 58 241800 249999 29.5 47.9021 CLASS 5 TIER 59 250000 258499 30 48.7140 CLASS 5 TIER 60 258500 266999 30.5 49.5259 CLASS 5 TIER 61 267000 275699 31 50.3378 CLASS 5 TIER 62 275700 284499 31.5 51.1497 CLASS 5 TIER 63 284500 293499 32 51.9616 CLASS 5 TIER 64 293500 302499 32.5 52.7735 CLASS 5 TIER 65 302500 311799 33 53.5854 CLASS 5 TIER 66 311800 321199 33.5 54.3973 CLASS 5 TIER 67 321200 330699 34 55.2092 CLASS 5 TIER 68 330700 340299 34.5 56.0211 E-6 Square Foot Tier Min Sq Ft Max Sq Ft Fire Protection Units Net Fire Protection Units CLASS 5 TIER 69 340300 350099 35 56.8330 CLASS 5 TIER 70 350100 359999 35.5 57.6449 CLASS 5 TIER 71 360000 370099 36 58.4568 CLASS 5 TIER 72 370100 380299 36.5 59.2687 CLASS 5 TIER 73 380300 390699 37 60.0806 CLASS 5 TIER 74 390700 401199 37.5 60.8925 CLASS 5 TIER 75 401200 411799 38 61.7044 CLASS 5 TIER 76 411800 422499 38.5 62.5163 CLASS 5 TIER 77 422500 433499 39 63.3282 CLASS 5 TIER 78 433500 444499 39.5 64.1401 CLASS 5 TIER 79 444500 999999999 40 64.9520 CLASS 3-4 TIER 1 100 499 1 1.0813 CLASS 3-4 TIER 2 500 899 1.5 1.6220 CLASS 3-4 TIER 3 900 1399 2 2.1626 CLASS 3-4 TIER 4 1400 1899 2.5 2.7033 CLASS 3-4 TIER 5 1900 2599 3 3.2439 CLASS 3-4 TIER 6 2600 3399 3.5 3.7846 CLASS 3-4 TIER 7 3400 4299 4 4.3252 CLASS 3-4 TIER 8 4300 5299 4.5 4.8659 CLASS 3-4 TIER 9 5300 6399 5 5.4065 CLASS 3-4 TIER 10 6400 7599 5.5 5.9472 CLASS 3-4 TIER 11 7600 8899 6 6.4878 CLASS 3-4 TIER 12 8900 10299 6.5 7.0285 CLASS 3-4 TIER 13 10300 11899 7 7.5691 CLASS 3-4 TIER 14 11900 13499 7.5 8.1098 CLASS 3-4 TIER 15 13500 15199 8 8.6504 CLASS 3-4 TIER 16 15200 17099 8.5 9.1911 CLASS 3-4 TIER 17 17100 18999 9 9.7317 CLASS 3-4 TIER 18 19000 21099 9.5 10.2724 CLASS 3-4 TIER 19 21100 23199 10 10.8130 CLASS 3-4 TIER 20 23200 25499 10.5 11.3537 CLASS 3-4 TIER 21 25500 27799 11 11.8943 CLASS 3-4 TIER 22 27800 30299 11.5 12.4350 CLASS 3-4 TIER 23 30300 32899 12 12.9756 CLASS 3-4 TIER 24 32900 35499 12.5 13.5163 CLASS 3-4 TIER 25 35500 38299 13 14.0569 CLASS 3-4 TIER 26 38300 41199 13.5 14.5976 CLASS 3-4 TIER 27 41200 44199 14 15.1382 CLASS 3-4 TIER 28 44200 47299 14.5 15.6789 CLASS 3-4 TIER 29 47300 50499 15 16.2195 CLASS 3-4 TIER 30 50500 53799 15.5 16.7602 CLASS 3-4 TIER 31 53800 57199 16 17.3008 CLASS 3-4 TIER 32 57200 60799 16.5 17.8415 CLASS 3-4 TIER 33 60800 64399 17 18.3821 CLASS 3-4 TIER 34 64400 68099 17.5 18.9228 CLASS 3-4 TIER 35 68100 71899 18 19.4634 E-7 Square Foot Tier Min Sq Ft Max Sq Ft Fire Protection Units Net Fire Protection Units CLASS 3-4 TIER 36 71900 75899 18.5 20.0041 CLASS 3-4 TIER 37 75900 79899 19 20.5447 CLASS 3-4 TIER 38 79900 84099 19.5 21.0854 CLASS 3-4 TIER 39 84100 88299 20 21.6260 CLASS 3-4 TIER 40 88300 92699 20.5 22.1667 CLASS 3-4 TIER 41 92700 97099 21 22.7073 CLASS 3-4 TIER 42 97100 101699 21.5 23.2480 CLASS 3-4 TIER 43 101700 106399 22 23.7886 CLASS 3-4 TIER 44 106400 111199 22.5 24.3293 CLASS 3-4 TIER 45 111200 115999 23 24.8699 CLASS 3-4 TIER 46 116000 120999 23.5 25.4106 CLASS 3-4 TIER 47 121000 126099 24 25.9512 CLASS 3-4 TIER 48 126100 131299 24.5 26.4919 CLASS 3-4 TIER 49 131300 136599 25 27.0325 CLASS 3-4 TIER 50 136600 141999 25.5 27.5732 CLASS 3-4 TIER 51 142000 147499 26 28.1138 CLASS 3-4 TIER 52 147500 153199 26.5 28.6545 CLASS 3-4 TIER 53 153200 158899 27 29.1951 CLASS 3-4 TIER 54 158900 164699 27.5 29.7358 CLASS 3-4 TIER 55 164700 170699 28 30.2764 CLASS 3-4 TIER 56 170700 176699 28.5 30.8171 CLASS 3-4 TIER 57 176700 182799 29 31.3577 CLASS 3-4 TIER 58 182800 189099 29.5 31.8984 CLASS 3-4 TIER 59 189100 195399 30 32.4390 CLASS 3-4 TIER 60 195400 201899 30.5 32.9797 CLASS 3-4 TIER 61 201900 208499 31 33.5203 CLASS 3-4 TIER 62 208500 215099 31.5 34.0610 CLASS 3-4 TIER 63 215100 221899 32 34.6016 CLASS 3-4 TIER 64 221900 228799 32.5 35.1423 CLASS 3-4 TIER 65 228800 235799 33 35.6829 CLASS 3-4 TIER 66 235800 242899 33.5 36.2236 CLASS 3-4 TIER 67 242900 249999 34 36.7642 CLASS 3-4 TIER 68 250000 257299 34.5 37.3049 CLASS 3-4 TIER 69 257300 264799 35 37.8455 CLASS 3-4 TIER 70 264800 272299 35.5 38.3862 CLASS 3-4 TIER 71 272300 279899 36 38.9268 CLASS 3-4 TIER 72 279900 287599 36.5 39.4675 CLASS 3-4 TIER 73 287600 295399 37 40.0081 CLASS 3-4 TIER 74 295400 303299 37.5 40.5488 CLASS 3-4 TIER 75 303300 311399 38 41.0894 CLASS 3-4 TIER 76 311400 319499 38.5 41.6301 CLASS 3-4 TIER 77 319500 327799 39 42.1707 CLASS 3-4 TIER 78 327800 336099 39.5 42.7114 CLASS 3-4 TIER 79 336100 999999999 40 43.2520 APPENDIX F FORM OF NOTICE TO BE PUBLISHED F-1 To Be Published by June 24, 2025 NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR COLLECTION OF FIRE PROTECTION SPECIAL ASSESSMENTS Notice is hereby given that the City Commission of the City of Ocoee, Florida will conduct a public hearing to consider the imposition of annual fire protection special assessments for the provision of fire protection services within the City and collection of these assessments pursuant to the tax bill collection method. The hearing will be held at 6:15 p.m. on July 15, 2025, in the City Commission Chambers, 1 N. Bluford Avenue, Ocoee, Florida, for the purpose of receiving public comment on the proposed assessments. All affected property owners have a right to appear at the hearing and to file written objections with the City within 20 days of this notice. If a person decides to appeal any decision made by the City Commission with respect to any matter considered at the hearing, such person will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. In accordance with the Americans with Disabilities Act, persons needing a special accommodation or an interpreter to participate in this proceeding should call the City Clerk at (407) 905-3105, at least 48 hours prior to the date of the hearing. The assessment for each parcel of property will be based upon each parcel's classification and the total number of fire protection units attributed to that parcel. The proposed fire protection assessment rate schedule for the Fiscal Year beginning October 1, 2025 and future fiscal years is $139.23 per Net Fire Protection Unit. Copies of the Fire Protection Assessment Ordinance, the Amended and Restated Initial Assessment Resolution for Fire Protection Services and the preliminary F-2 Assessment Roll are available for inspection in the City Clerk located at 1 N. Bluford Avenue, Ocoee, Florida. The fire protection service non-ad valorem assessment will be collected on the annual ad valorem tax bill mailed in November of each year that the assessment is imposed. Failure to pay the assessment will cause a tax certificate to be issued against the property in accordance with the provisions of Florida law, which may result in a loss of title. Unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of City Commission action at the above hearing (including the method of apportionment, the rate of assessment, and the imposition of assessments), such action shall be the final adjudication of the issues presented. If you have any questions regarding the fire services special assessment please contact the City Clerk at (407) 905-3105, Monday through Friday between 8:00 a.m. and 5:00 p.m. [INSERT MAP OF THE CITY] CITY COMMISSION CITY OF OCOEE, FLORIDA APPENDIX G FORM OF NOTICE TO BE MAILED G-1 APPENDIX G FORM OF NOTICE TO BE MAILED * * * THIS IS NOT A BILL * * * As required by Section 197.3632, Florida Statutes, notice is given by the City of Ocoee that an annual assessment for fire protection services using the tax bill collection method, may be levied on your property for the fiscal year October 1, 2025 - September 30, 2026 and future fiscal years. The purpose of this assessment is to fund fire protection services benefiting property located within the incorporated areas of City of Ocoee. The total annual Fire Protection Assessment revenue to be collected within the City of Ocoee is estimated to be $4,496,156.00. The annual fire protection assessment is based on the classification of each building on each parcel of property and number of billing units contained therein. Type and Number of Billing Units Fiscal Year 25-26 Assessment [ParcelUnit][UnitDesc][Charge] [ParcelUnit][UnitDesc][Charge] [ParcelUnit][UnitDesc][Charge] [ParcelUnit][UnitDesc][Charge] [ParcelUnit][UnitDesc][Charge] [ParcelUnit][UnitDesc][Charge] [ParcelUnit][UnitDesc][Charge] Total Assessment $[SumofBld] The maximum annual Fire Protection Assessment that can be imposed without further notice for Fiscal Year 2025-26 and future fiscal years for the above parcel is $_______. A public hearing will be held at 6:15 p.m. on July 15, 2025, in the City Commission Chambers, 1 N. Bluford Avenue, Ocoee, Florida for the purpose of receiving public comment on the proposed assessments. You and all other affected property owners have a right to appear at the hearing and to file written objections with the City Commission within 20 days of this notice. If you decide to appeal any decision made by the City Commission with respect to any matter considered at the hearing, you will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. CITY OF OCOEE, FLORIDA NOTICE OF PUBLIC HEARING TO IMPOSE AND PROVIDE FOR COLLECTION OF FIRE PROTECTION NON-AD VALOREM ASSESSMENTS NOTICE DATE: JUNE 24, 2025 City of Ocoee Special Assessments 1 N. Bluford Avenue Ocoee, FL 34761 «OwnerName» «OwnerAdd1» «City» <State> <Zip> Parcel Tax ID: «PID» Sequence Number: «SeqPrefix»«SeqNum» Legal: <LegalDesc> * * * * NOTICE TO PROPERTY OWNER * * * ** G-2 In accordance with the Americans with Disabilities Act, persons needing a special accommodation or an interpreter to participate in this proceeding should call (407) 905-3105, at least 48 hours prior to the date of the hearing. Unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of City Commission action at the above hearing (including the method of apportionment, the rate of assessment and the imposition of assessments), such action shall be the final adjudication of the issues presented. Copies of the Fire Protection Assessment Ordinance, the Amended and Restated Initial Assessment Resolution and the preliminary assessment roll are available for inspection at the City Clerk, located at 1 N. Bluford Avenue, Ocoee, Florida. Both the fire protection service non-ad valorem assessment amount shown on this notice and the ad valorem taxes for the above parcel will be collected on the ad valorem tax bill mailed in November of each year the assessment is imposed, as authorized by Section 197.3632, Florida Statutes. Failure to pay the assessments will cause a tax certificate to be issued against the property which may result in a loss of title. If there is a mistake on this notice, it will be corrected. Should you have any questions regarding the fire services special assessment please contact the City Clerk at (407) 905-3105, Monday through Friday between 8:00 a.m. and 5:00 p.m. APPENDIX H FIRE FLOW MITIGATION CREDIT POLICY H-1 Fire Protection Assessment Fire Flow Mitigation Credit Policy Eligibility: Parcels subject to a fire protection assessment may be granted a fire flow mitigation credit applied to the Net Fire Protection Units calculated for the buildings located on the parcel based on one of the following factors: 1. Parcels containing buildings equipped with an automatic sprinkler which is approved by the City and installed, inspected, monitored, and maintained in accordance with the State of Florida's adopted standards ("Certified Fire Sprinkler Systems"). Property owner must provide proof of proper operation and maintenance annually to receive credit. 2. Parcels containing buildings equipped with automatic fire suppression systems employing fire suppression agents other than water, as approved by the City and installed, inspected, monitored and maintained in accordance with applicable standards ("Certified Fire Suppression Systems"). Property owner must provide proof of proper operation and maintenance annually to receive credit. 3. Parcels containing buildings that are otherwise designed to be more fire resistant due to unique building construction. Property owner must provide proof annually of any alterations to the structure which could impact the fire resistant construction measures. No parcel shall receive more than a 40% reduction in the Net Fire Protection Units assigned to the buildings contained on the parcel for one or all of these factors, and fire flow mitigation credits will be granted to property owners only. Rationale: Credits may be granted to parcels whose fire flow impacts on the City's Fire Department (in terms of Net Fire Protection Units) are mitigated by a properly designed, functioning and fully automated Certified Fire Sprinkler System, Certified Fire Suppression System or contain buildings that are otherwise designed to be more fire resistant due to unique building construction. The basis for these credits is as follows: 1) Parcels that contain buildings equipped with a Certified Fire Sprinkler System may require less fire flow capacity to be provided by the City which may offset some of the costs which might otherwise be borne by the City. a) NFPA 1142, Standard on Water Supplies for Suburban and Rural Fire Fighting (2022 edition), encourages the use of systems, methods, or devices of equivalent or superior quality, strength, fire resistance, effectiveness, durability, and safety in place of those prescribed by the standard; provided technical documentation is submitted to the City to demonstrate equivalency and the system, method, or device is approved for the intended purpose. H-2 b) The City is permitted to reduce the water supply required for any building pursuant to NFPA 1142 for manual fire-fighting purposes when a structure is protected by an automatic sprinkler system that fully meets the requirements of NFPA 13, NFPA 13D or NFPA 13R. c) Chapter 633, Florida Statutes and Florida Administrative Code Chapter 69A establish the State of Florida's standards for automatic fire sprinkler system installation and maintenance which are adhered to by the City. d) A Certified Fire Sprinkler System provides built-in fire protection, lessening the fire suppression burden and the water supply need on the fire department. 2) Parcels that contain buildings equipped with a Certified Fire Suppression System may require less fire flow capacity to be provided by the City which may offset some of the costs which might otherwise be borne by the City. a) NFPA 1142, Standard on Water Supplies for Suburban and Rural Fire Fighting (2022 edition), encourages the use of systems, methods, or devices of equivalent or superior quality, strength, fire resistance, effectiveness, durability, and safety in place of those prescribed by the standard; provided technical documentation is submitted to the City to demonstrate equivalency and the system, method, or device is approved for the intended purpose. b) Chapter 633, Florida Statutes and Florida Administrative Code Chapter 69A establish the State of Florida's standards for fire suppression system installation and maintenance which are adhered to by the City. c) For any building fully or partially protected by an automatic fire suppression system other than an automatic sprinkler system, the City shall determine the minimum water supply required for the building for fire-fighting purposes pursuant to NFPA 1142, Annex G or other applicable standards on an individual basis. d) A Certified Fire Suppression System provides built-in fire protection, lessening the fire suppression burden and the water supply need on the fire department. 3) Parcels that contain buildings that are otherwise designed to be more fire resistant due to unique building construction require less fire flow capacity to be provided by the City which may offset some of the costs which might otherwise be borne by the City. a) Combustibility and fire resistance of the building itself greatly influence the development and spread of a fire and, to a large extent, determine the amount of water needed to control and extinguish a fire. b) NFPA 220, Standard on Types of Building Construction (2022 edition) classifies construction types into five categories with different fire resistance ratings: i) Type I and Type II: construction type in which fire walls, structural elements, walls, arches, floors and roofs are of approved non-combustible or limited combustible materials as defined in NFPA 220, 3.3.3 and 3.3.4. H-3 ii) Type III: construction type in which exterior walls and structural elements that are portions of exterior walls are of approved noncombustible or limited combustible materials, and in which fire walls, interior structural elements, walls, arches, floors and roofs are entirely or partially of wood of smaller dimensions than required for Type IV construction or are of approved noncombustible, limited combustible or other approved combustible materials. iii) Type IV: construction type in which fire walls, exterior walls and interior bearing walls and structural elements that are portions of such walls are of approved noncombustible or limited combustible materials. Other interior structural elements, arches, floors and roofs shall be of solid or laminated wood without concealed spaces and shall comply with the allowable dimension pursuant to NFPA 220. iv) Type V: construction type in which structural elements, walls, arches, floors and roofs are entirely or partially of wood or other approved material. c) Fire Resistive Construction is defined in NFPA 1142, G.4.1.1.1 as any building with 66 2/3 percent or more of the total wall area and 66 2/3 percent or more of the total floor and roof area defined as construction Type I. d) Noncombustible Construction is defined in NFPA 1142, G.4.1.1.2 as any building with 66 2/3 percent or more of the total wall area and 66 2/3 or more of the total floor and roof area defined as construction Types II and IV, or any building not meeting the definition of Fire Resistive Construction with 66 2/3 percent or more of the total wall area and 66 2/3 percent or more of the total floor and roof area constructed in two or more of construction Types I, II and IV, but with no single type itself equal to 66 2/3 percent or more of the total area. e) Ordinary Construction is defined in NFPA 1142, G.4.1.1.3 as any building not meeting the definitions of Fire Resistive Construction or Noncombustible Construction with 66 2/3 percent or more of the total wall area of construction Type III, or any building not qualifying under the definitions of Fire Resistive Construction or Noncombustible Construction with 66 2/3 percent or more of the total wall area and 66 2/3 percent or more of the total floor and roof area construction in two or more of construction Types I, II, III and IV, but with no single type itself equal to 66 2/3 percent or more of the total area. f) The Construction Class Coefficient is a series of numbers from 0.6 through 1.5 that are mathematical factors used in the formula to determine the total water supply requirements for a building pursuant to NFPA 1142, Annex G. The slowest burning or lowest hazard type of construction, fire-resistive, is construction classification 0.5. The fastest burning or highest hazard type of construction, wood frame, is construction classification 1.5. i) Fire Resistive Construction = 0.6 ii) Noncombustible Construction = 0.8 iii) Ordinary Construction = 1.0 H-4 iv) Wood Frame Construction = 1.5 4) It is in the City's interest to encourage the proper operation and maintenance and continued existence of Certified Fire Sprinkler Systems, Certified Fire Suppression Systems or construction of buildings that are otherwise designed to be more fire resistant due to unique building construction because the City receives benefits from the reduction in the need for fire flow in the form of reduced costs. Mitigation Credits (Reduction in Net Fire Protection Units): 1) Parcels with Buildings Equipped with Certified Fire Sprinkler System: 20% reduction in Net Fire Protection Units assigned to the building a) The credit for such parcels will be based upon the annual proof that the Certified Fire Sprinkler System within the building was installed and is maintained as outlined in all NFPA, City and State standards as appropriate. b) The building must have been 100% occupied during the previous 12-month calendar year and show proof of occupancy such as utility services. c) The building must be fully protected by the Certified Fire Sprinkler System, as defined by the NFPA sprinkler standards (NFPA 13, NFPA 13D, or NFPA 13R) in effect at the time of system installation or by current standards in effect for the applicable mitigation credit renewal period. 2) Parcels with Buildings Equipped with Certified Fire Suppression System: Reduction in Net Fire Protection Units assigned to the building to be determined by the City a) The credit for such parcels will be based upon the City's determination of the reduction in the minimum water supply required for the building based on NFPA 1142, Annex G or other applicable standards provided by the proper operation of the Certified Fire Suppression System. b) The credit for such parcels shall require annual proof that the Certified Fire Suppression System within the building was installed and is maintained as outlined in all NFPA, City and State standards as appropriate. c) The building must have been 100% occupied during the previous 12-month calendar year and show proof of occupancy such as utility services. H-5 3) Parcels with Buildings Designed for Additional Fire Resistance a) Noncombustible Construction:20% reduction in Net Fire Protection Units assigned to the building The credit for such parcels will be based upon the City's initial determination that the building qualifies as Noncombustible Construction. b) Fire Resistant Construction:40% reduction in Net Fire Protection Units assigned to the building The credit for such parcels will be based upon the City's initial determination that the building qualifies as Fire Resistant Construction. c) No credit will be granted for any building classified as Ordinary Construction or Wood Frame construction. 4) Parcels With Buildings Containing Multiple Fire Resistance Measures a) The credit for parcels employing more than one fire resistance measure will be based upon the greatest credit available herein, but only one credit will be granted for each building. b) No parcel shall receive a credit towards the Net Fire Protection Units assigned greater than 40%. I-1 APPENDIX I FIRE ASSESSMENT MEMORANDUM City of Ocoee, Florida Fire Assessment Memorandum MAY 2025 Presented by: Anser Advisory Consulting, LLC 3700 Esplanade Way, Suite 100 Tallahassee, Florida 32311 (850) 681-3717 (Office) Anser Advisory Consulting, LLC │ i Table of Contents INTRODUCTION ...................................................................................................................................................... 1 SERVICE DESCRIPTION AND ASSESSABLE COST CALCULATIONS ..................................................................... 3 APPORTIONMENT METHODOLOGY ...................................................................................................................... 12 COMPUTATION OF FIRE ASSESSMENT RATES .................................................................................................... 21 EXEMPTIONS AND IMPACT OF EXEMPTIONS ...................................................................................................... 22 OUTSTANDING ISSUES ......................................................................................................................................... 24 Anser Advisory Consulting, LLC │ ii List of Tables Table 1—Fire Rescue Department Building/Facility Inventory ........................................................................... 3 Table 2—City of Ocoee Fire Rescue Department Organizational Chart ............................................................. 4 Table 3—Fire Rescue Department Apparatus Minimum Staffing ...................................................................... 4 Table 4—Fire Rescue Department Apparatus Location and Pumping Capacity ............................................... 5 Table 5—Fire Rescue Department Minimum Response Protocol ...................................................................... 5 Table 6—Fire Assessable Cost Calculations (Fiscal Year 2025-26) .................................................................. 8 Table 7—Fire Assessable Cost Calculations (Fiscal Year 2025-26) .................................................................. 10 Table 8—Fire Protection Units by Hazard Class................................................................................................... 16 Table 9—Fire Calls by Hazard Class (Calendar Year 2024) ................................................................................ 18 Table 10—Calculation of Demand Component Factor ........................................................................................ 19 Table 11—Demand-Availability Factor by Hazard Class ...................................................................................... 19 Table 12—Factored Fire Protection Units ............................................................................................................ 19 Table 13—Factored Fire Protection Units after Credits ...................................................................................... 20 Table 14—Proforma Assessment Rates – Maximum Funding Level (Fiscal Year 2025-26 Assessable Budget) ...................................................................................... 21 Table 15—Estimated Impact Exempt Exemptions (Fiscal Year 2025-26) ......................................................... 23 Anser Advisory Consulting, LLC │ iii Appendices Appendix A—Situation Found Codes and Descriptions Appendix B—Fixed Property Use Codes and Use Descriptions Appendix C—Orange County Building Improvement Codes Appendix D—Florida Department of Revenue Property Use Codes Appendix E—Fire Protection Unit Assignment Table Anser Advisory Consulting, LLC │ 1 Introduction Anser Advisory Consulting, LLC, formerly known as Government Services Group, Inc., (Anser) specializes in government finance and taxation issues by working with cities, counties, special districts and state agencies to develop unique funding and service delivery solutions for critical infrastructure and service needs. Anser has developed extensive experience in structuring and implementing alternative revenue sources in Florida. The City of Ocoee (City) has entered into a professional services agreement with Anser to assist the City in updating the City’s existing fire assessment program for Fiscal Year 2025-26 (Fire Assessment Project). This update is to (1) provide proforma budgets and assessment rates for Fiscal Year 2025-26 and (2) ensure continued legal defensibility related to recent legislation and case law decisions. This document is the Fire Assessment Memorandum (Assessment Memorandum), which is one of the project deliverables specified in the scope of services. The City currently imposes fire assessments within the incorporated area based on a prior study conducted by Anser in August 2013. The fire assessment rate imposed for Fiscal Year 2024-25 was $69.50 per fire protection unit. This assessment rate generated approximately $2,425,000 in revenue for Fiscal Year 2024-25. The work effort to update the fire special assessment program required the calculation of assessment rates and classifications required to fully fund the identified assessable costs to provide fire services within the City for Fiscal Year 2025-26. However, the City has the choice of funding all or only a portion of the assessable costs based on policy direction. In addition, the work effort recorded in this Assessment Memorandum required the identification of the full costs of assessable fire services (minus all revenues) and the allocation of those costs to properties that specially benefit from the provision of such fire services. OBJECTIVES The City retained Anser to update the City’s existing fire services special assessment program that is capable of funding all of the assessable costs associated with providing fire services. The collection of the fire assessment using the property tax bill collection process is described in section 197.3632, Florida Statutes (Uniform Method). Because the fire assessment will be collected using the Uniform Method, the data available on the ad valorem tax roll was used to develop the Fiscal Year 2025-26 assessment program, as well as the subsequent years’ programs. The fire non-ad valorem assessments must meet the Florida case law requirements for a valid special assessment. These requirements include the following: 1. The service provided must confer a special benefit to the property being assessed; and 2. The costs assessed must be fairly and reasonably apportioned among the properties that receive the special benefit. Anser Advisory Consulting, LLC │ 2 The work effort of this project required the evaluation of data obtained from the City to develop a fire assessment program that focuses upon the proposed Fiscal Year 2025-26 assessable cost calculations. The objectives of this effort were to: • Determine the full costs of providing fire services within the City. • Review such final cost determination with the City to determine which elements provide the requisite special benefit to the assessed properties. • Determine the relative benefit anticipated to be derived by property classes within the City from the delivery of fire services. • Recommend the fair and reasonable apportionment of assessable costs among benefited parcels within the City. • Calculate assessment rates for Fiscal Year 2025-26 based on the Fiscal Year 2024-25 adopted budget. • Ensure that the recommended assessment rates conform to the statutory requirements of the Uniform Method. Anser Advisory Consulting, LLC │ 3 Service Description and Assessable Cost Calculations SERVICE DELIVERY DESCRIPTION The City of Ocoee’s Fire Rescue Department facilities inventory is comprised of four fire rescue stations. Table 1 identifies the Fire Rescue Department’s buildings/facilities inventory, as well as the corresponding physical location address for the facility. Table 1 Fire Rescue Department Buildings/Facility Inventory Station Address Station 25 563 S. Bluford Ave Ocoee, FL 34761 Station 26 1500 N. Clarke Rd Ocoee, FL 34761 Station 38 1910 Adair St Ocoee, FL 34761 Station 39 2500 Maguire Rd Ocoee, FL 34761 Source: City of Ocoee (2025) The Fire Rescue Department provides standard fire su ppression, advanced life support (ALS) emergency medical rescue services, hazmat response, state disaster response, emergency management and disaster preparedness, fire prevention, and safety education. The City has an Automatic Aid agreement with Orange County for fire rescue services. The City also has an agreement for dispatch services with Orange County. Additionally, the City has an agreement with the City of Windermere to provide fire protection services to their residents. The City is under contract, and is compensated, to provide these services. Tables 2 through 5 outline the Fire Rescue Department’s current service operations and service components. Table 2 outlines the Fire Rescue Department’s organizational structure. Table 3 describes the normal staffing for each apparatus. This information is used in the development of the Administrative Factor, as further discussed in the “Development of Factors” section of this Assessment Memorandum. Table 4 lists the location and the fire flow/pumping capacity of the Fire Rescue Department’s apparatus. This information is used to determine the square footage cap for non-residential properties. Table 5 details the Fire Rescue Department’s response protocol. Anser Advisory Consulting, LLC │ 4 Table 2 City of Ocoee Fire Rescue Department Organizational Chart Table 3 Fire Rescue Department Apparatus Normal Staffing Apparatus Normal Staffing (Personnel) Engine 4 Rescue 2 Tanker 2 Brush 2 Deputy Chief Vehicle 1 Battalion Chief Vehicle 1 Inspector Vehicle 1 Staff Vehicle 1 Source: City of Ocoee (2025) Anser Advisory Consulting, LLC │ 5 Table 4 Fire Rescue Department Apparatus Location and Pumping Capacity Station Apparatus GPM Station 25 Engine 25 1500 Rescue 25 Brush 25 245 Tower 25 1500 Tanker 25 1800 Reserve Rescue Battalion Chief Training/EMS Vehicle Deputy Chief Vehicle Inspector Vehicle Staff Vehicle Rescue Boat Station 26 Engine 26 1500 Rescue 26 Fully Involved Trailer Station 38 Engine 38 1500 Station 39 Engine 39 1500 Tanker 39 1250 Cart 25 EMS/Special Events Fire Prevention Trailer Reserve Engine 1250 TOTAL 12045 Source: City of Ocoee (2025) The current pumping capacity is defined as the combined amount of water that all personnel and apparatus in the Fire Department can pump to a first alarm fire in gallons per minute (GPM). Based on the apparatus detailed in Table 4 above, the pumping capacity of the City’s Fire Department is 12,045 GPM per minute. Accordingly, the City has sufficient fire flow capacity to provide service coverage in the event of a structure fire involving unlimited square feet. However, NFPA 1142 Annex G states that the fire flow should not exceed 12,000 GPM or be less than 250 GPM. Therefore, it is reasonable and appropriate to cap the fire flow calculation for the City at 12,000 GPM. Table 5 details the Fire Rescue Department minimum response protocol. Table 5 Fire Rescue Department Minimum Response Protocol Call Type Response Auto Accident Engine/Quint, Rescue Auto Accident with Entrapment 2 Engines/Quint, Rescue, Battalion Automatic Fire Alarm 2 Engines/Quint AFA Institutional (nursing home, etc.) 4 Engines, Quint, Rescue, Battalion AFA Reduced (storms) Engine/Quint Anser Advisory Consulting, LLC │ 6 Call Type Response Automatic Medical Alarm Engine/Quint, Rescue Building Fire 3 Engines, Quint, Rescue, Battalion Marine Rescue Engine/Quint, Rescue, Battalion Brush Fire (small) Engine/Quint Brush Fire (large) Engine/Quint, Woods Brush Fire (with exposures) 4 Engines/Quint, Woods, Rescue, Battalion Car Fire Engine/Quint Device Found (non-hazmat)) Engine/Quint, Rescue, Battalion EMDA (minor injuries) Engine/Quint, Rescue EMDB, EMDC, EMDD Engine/Quint, Rescue Hazardous Materials (gas leak outside, etc.) Engine/Quint Hazardous Materials (gas leak < 25 gallons, unknown odor) 2 Engines/Quint, Battalion House Fire 3 Engines, Quint, Rescue, Battalion Industrial Accident 2 Engines/Quint, Rescue, Battalion Mass Casualty Incident 2 Engines/Quint, Rescue, Battalion Patient Assist Engine/Quint Shed Fire (anything smaller than a house) 2 Engines/Quint, Battalion Truck Fire 2 Engines/Quint, Battalion Source: City of Ocoee (2025) DEVELOPMENT OF FACTORS FIRE SERVICES V. EMERGENCY MEDICAL SERVICES In June 2000, litigation over the City of North Lauderdale fire rescue assessment program resulted in a decision by the Fourth District Court of Appeals in the case of SMM Properties, Inc. v. City of North Lauderdale, (the “North Lauderdale” case). The Fourth District Court of Appeals concluded that Emergency Medical Services (EMS) did not provide a special benefit to property. The Court, however, reaffirmed that fire suppression, fire prevention, fire/building inspections and first response medical services do provide a special benefit to property. In August 2002, the Florida Supreme Court upheld the decision of the Fourth District Court of Appeals. To address these concerns, Anser developed a methodology that removed the costs associated with emergency medical services. This methodology of splitting the fire and EMS portions of a consolidated public safety department’s budget was upheld by the Fourth District Court of Appeals in July 2010 in Desiderio Corporation, et al. vs. The City of Boynton Beach, Florida, et al., 39 So.3d 487 (Fla. 4th DCA 2010). The projected departmental costs were allocated between fire rescue and emergency medical services because of the Florida Supreme Court’s opinion in City of North Lauderdale v. SMM Properties that emergency medical services (above the level of first response) does not provide a special benefit to property. Accordingly, the fire rescue costs were split from emergency medical service costs based on the following general guidelines. DIRECT ALLOCATIONS To the extent that certain line items could be allocated directly to fire or EMS, direct allocations were Anser Advisory Consulting, LLC │ 7 made. For example, the budget line items for “Protective Clothing” and “Disaster Supplies” were allocated entirely to fire. Additionally, the budget line item for “Emergency Medical Supplies” was allocated entirely to EMS and not included in the assessable costs. ADMINISTRATIVE FACTOR Certain line items were allocated between fire and EMS based on an Administrative Factor. This Administrative Factor is derived by creating a ratio between non-EMS or fire personnel and total combat personnel per shift. The City’s normal staffing level includes 17 non-EMS personnel and 4 EMS personnel, for a total of 21 combat personnel. This staffing yields an 80.95% percent non-EMS Administrative Factor. This percentage was then applied to all applicable line items to allocate the costs that could not be directly allocated as fire or EMS costs, and that could not be operationally allocated (see below). For example, the Administrative Factor was applied to the budget line items for “Regular Salaries,” “FICA Taxes” and “Health Insurance” to determine the fire service costs of these line items. OPERATIONAL FACTOR Other assessable cost line items may be allocated between fire and EMS based on an Operational Factor. The Operational Factor is derived by creating a ratio between non-EMS (i.e. fire) calls and EMS calls. For Calendar Year 2024, the City reported 7,762 total fire rescue incident calls, of which 1,915 were non-EMS (i.e. fire) calls and 5,847 were EMS calls. This information results in a 24.67% non-EMS Operational Factor. This percentage was then applied to all applicable line items to allocate the costs that could not be directly allocated as fire or EMS costs, and that could not be administratively allocated (see above). For example, the Operational Factor was applied to the budget line items for “PM Repairs” and “Fuel” to determine the fire service costs of these line items. ASSESSABLE COST CALCULATIONS The assessable cost calculations for Fiscal Year 2025-26 are based on the full cost of the fire assessment program for Fiscal Years 2025-26 through 2029-30 (5-year average). For purposes of this Assessment Memorandum, the following assumptions were applied. The five-year fire assessable budget was developed by using the adopted Fiscal Year 2025 Fire Rescue Department budget and applying the appropriate factors to each line item to develop Fiscal Year 2024 - 25 assessable budget. • Unless more accurate information was available, a four percent annual increase was applied across all “Personnel Services” and “Operating Expenses”. • A 5% annual increase was applied to the Windermere contract revenue; all other revenue line items remained constant. • Revenues are shown as a reduction of the total projected expenditures for each fiscal year, thereby reducing the total assessable costs for that year. Revenues are comprised of revenues directly received from or for the delivery of fire rescue services, such as fire inspection fees, fire plan review, and the Windermere Agreement revenue. An administrative factor was applied to the Windermere revenue, all other revenues were allocated directly to fire. Anser Advisory Consulting, LLC │ 8 • The line item “Statutory Discount @ 5% (4% early payment/1% non-collection” under “Additional Costs” reflects a 95% collection of the Fire Rescue Assessment to cover the 4% statutory discount allowed by the Uniform Method and 1% reserve for under collection. Accordingly, the statutory discount is budgeted at 5% of the total assessable costs. • The line items “Study Reimbursement” and “Study Reimbursement – Phase 2” under “Additional Costs” is the reimbursement to the City for the costs of conducting the assessment study. These costs are reimbursable through the assessment program. • Pursuant to section 197.3632, Florida Statutes, the tax collector and property appraiser may each enter into an agreement with the local government for reimbursement of necessary administrative costs incurred from the collection of the non-ad valorem assessment. Accordingly, if any such fee(s) is charged, the fee may be recouped as an add-on to the total assessable costs for the year. The line item “Collection Costs @ 2% (tax collector)” under “Additional Costs” reflects reimbursement for the collection costs associated with the non -ad valorem assessment incurred by the Tax Collector. Pursuant to section 197.3632, Florida Statues, a municipal or county government shall only compensate the tax collector for the actual costs of collecting the non -ad valorem assessment. The applied collection charge is estimated to be adequate to cover the Tax Collector’s actual collection costs. The line item “Collection Costs @ 2% (property appraiser)” under “Additional Costs” reflects reimbursement for the collection costs associated with the non -ad valorem assessment incurred by the Property Appraiser. The applied collection charge is estimated to be adequate to cover the Property Appraiser’s actual collection costs. Table 6 provides a calculation of the assessable costs for Fiscal Year 2025-26 based on an application of the above factors to the Fiscal Year 2024-25 adopted budget. Table 6 Fire Assessable Cost Calculations (FY 2025-26) Ocoee Fire Budget FY 2025 Adopted Budget FY 2026 Proforma Budget FY 2025-26 Assessable PERSONNEL SERVICES Regular Salaries $5,354,570 $5,568,753 $4,507,905 Overtime Pay $525,000 $546,000 $441,987 Incentive Pay $27,076 $28,159 $22,795 PTO Buyout $13,582 $14,125 $11,434 FICA Taxes $411,631 $428,096 $346,544 Retirement Contribution $859,400 $893,776 $723,512 State Retirement Contribution $475,298 $494,310 $400,144 Health Insurance $70,000 $72,800 $58,932 Workers' Comp Ins $45,288 $47,100 $38,127 Benefits $2,375,152 $2,470,159 $1,999,593 Unemployment Compensation $5,000 $5,200 $4,209 TOTAL PERSONNEL SERVICES $10,161,997 $10,568,477 $8,555,182 OPERATING EXPENSES Personal Bonds-Notary $200 $208 $168 Professional Serv./Oth $7,500 $7,800 $6,314 Contractual Services $763,600 $794,144 $109,731 Travel Expenses $12,500 $13,000 $10,524 Telephone Expense $15,000 $15,600 $12,628 Postage and Freight $2,250 $2,340 $1,894 Anser Advisory Consulting, LLC │ 9 Ocoee Fire Budget FY 2025 Adopted Budget FY 2026 Proforma Budget FY 2025-26 Assessable Electric Expense $65,300 $67,912 $54,975 Water Expense $52,360 $54,454 $44,081 Leasing Expense $316,807 $329,479 $0 Auto Liability Ins $5,000 $5,200 $4,209 Multi-Peril Ins. $25,000 $26,000 $21,047 Equipment Maintenance Contracts $129,750 $134,940 $67,796 Small Equipment Repairs $60,500 $62,920 $50,934 Printing and Binding $7,500 $7,800 $6,314 Recording Fees $485 $504 $408 Advisory Board $2,000 $2,080 $1,684 Office Supplies $5,750 $5,980 $4,841 Administration Expense $2,500 $2,600 $2,105 POL Supplies $2,625 $2,730 $2,210 Uniforms $93,200 $96,928 $78,463 Operating Supplies $158,500 $164,840 $133,438 Emergency Medical Supplies $239,400 $248,976 $0 Protective Clothing $181,195 $188,443 $188,443 Disaster Supplies $5,000 $5,200 $5,200 Equipment (4,999.99 or Less) $123,100 $128,024 $128,024 Computer Equipment/Software $9,700 $10,088 $8,166 Books/Subscriptions $5,850 $6,084 $4,925 Professional Dues $24,260 $25,230 $20,424 Training Expense $143,250 $148,980 $120,599 Community Promotion $20,950 $21,788 $17,637 Transfers Out $554,500 $576,680 $145,305 PM Repairs $63,662 $66,209 $16,334 Fuel $95,177 $98,984 $24,419 TOTAL OPERATING EXPENSES $3,194,371 $3,322,146 $1,293,241 CAPITAL OUTLAY New Station 38 $0 $5,000,000 $4,047,500 Vehicle Replacement $0 $2,277,314 $1,469,506 TOTAL CAPITAL OUTLAY $0 $7,277,314 $5,517,006 TOTAL EXPENDITURES $13,356,369 $21,167,937 $15,365,429 REVENUES Fire Plan Review $180,000 $180,000 $180,000 Inspection Fees $40,000 $40,000 $40,000 EMS Patient Transport Fee $1,740,000 $1,740,000 $0 Windermere $840,000 $882,000 $713,979 TOTAL REVENUES $2,800,000 $2,842,000 $933,979 TOTAL EXPENDITURES $13,356,369 $21,167,937 $15,365,429 TOTAL REVENUES $2,800,000 $2,842,000 $933,979 TOTAL NET EXPENDITURES $10,556,369 $18,325,937 $14,431,450 ADDITIONAL COSTS Collection Costs @ 2% (tax collector) $318,492 Collection Costs @ 2% (property appraiser) $318,492 Anser Advisory Consulting, LLC │ 10 Ocoee Fire Budget FY 2025 Adopted Budget FY 2026 Proforma Budget FY 2025-26 Assessable Statutory Discount @ 5% (4% early payment / 1% non- collection) $796,229 Study Reimbursement $49,900 Study Reimbursement - Phase 2 $10,000 TOTAL ADDITIONAL COSTS $1,493,113 TOTAL ASSESSABLE COSTS $15,924,563 Table 7 shows the calculation of the full cost of the Fire Services Assessment Program for Fiscal Year 2025-26 through Fiscal Year 2029-30 (Five-year average). Table 7 Fire Services Assessable Cost Calculations Proforma Budget (FY 25-26 through FY 29-30) Ocoee Fire Budget FY 2025-26 Assessable FY 2026-27 Assessable FY 2027-28 Assessable FY 2028-29 Assessable FY 2029-30 Assessable 5-Year Average PERSONNEL SERVICES Regular Salaries $4,507,905 $4,688,222 $4,875,750 $5,070,780 $5,273,612 $4,883,254 Overtime Pay $441,987 $459,666 $478,053 $497,175 $517,062 $478,789 Incentive Pay $22,795 $23,707 $24,655 $25,641 $26,667 $24,693 PTO Buyout $11,434 $11,892 $12,367 $12,862 $13,377 $12,386 FICA Taxes $346,544 $360,406 $374,822 $389,815 $405,407 $375,399 Retirement Contribution $723,512 $752,452 $782,550 $813,852 $846,406 $783,755 State Retirement Contribution $400,144 $416,150 $432,796 $450,107 $468,112 $433,462 Health Insurance $58,932 $61,289 $63,740 $66,290 $68,942 $63,839 Workers' Comp Ins $38,127 $39,652 $41,238 $42,888 $44,603 $41,302 Benefits $1,999,593 $2,079,577 $2,162,760 $2,249,271 $2,339,241 $2,166,088 Unemployment Compensation $4,209 $4,378 $4,553 $4,735 $4,924 $4,560 TOTAL PERSONNEL SERVICES $8,555,182 $8,897,390 $9,253,285 $9,623,417 $10,008,353 $9,267,525 OPERATING EXPENSES Personal Bonds-Notary $168 $175 $182 $189 $197 $182 Professional Serv./Oth $6,314 $6,567 $6,829 $7,103 $7,387 $6,840 Contractual Services $109,731 $114,120 $118,685 $123,432 $128,370 $118,868 Travel Expenses $10,524 $10,944 $11,382 $11,838 $12,311 $11,400 Telephone Expense $12,628 $13,133 $13,659 $14,205 $14,773 $13,680 Postage and Freight $1,894 $1,970 $2,049 $2,131 $2,216 $2,052 Electric Expense $54,975 $57,174 $59,461 $61,839 $64,313 $59,552 Water Expense $44,081 $45,844 $47,678 $49,585 $51,568 $47,751 Auto Liability Ins $4,209 $4,378 $4,553 $4,735 $4,924 $4,560 Multi-Peril Ins. $21,047 $21,889 $22,764 $23,675 $24,622 $22,799 Equipment Maintenance Contracts $67,796 $70,508 $73,328 $76,261 $79,312 $73,441 Small Equipment Repairs $50,934 $52,971 $55,090 $57,294 $59,585 $55,175 Printing and Binding $6,314 $6,567 $6,829 $7,103 $7,387 $6,840 Recording Fees $408 $425 $442 $459 $478 $442 Advisory Board $1,684 $1,751 $1,821 $1,894 $1,970 $1,824 Office Supplies $4,841 $5,034 $5,236 $5,445 $5,663 $5,244 Administration Expense $2,105 $2,189 $2,276 $2,368 $2,462 $2,280 POL Supplies $2,210 $2,298 $2,390 $2,486 $2,585 $2,394 Uniforms $78,463 $81,602 $84,866 $88,260 $91,791 $84,996 Operating Supplies $133,438 $138,775 $144,327 $150,100 $156,104 $144,549 Anser Advisory Consulting, LLC │ 11 Ocoee Fire Budget FY 2025-26 Assessable FY 2026-27 Assessable FY 2027-28 Assessable FY 2028-29 Assessable FY 2029-30 Assessable 5-Year Average Protective Clothing $188,443 $195,981 $203,820 $211,973 $220,451 $204,133 Disaster Supplies $5,200 $5,408 $5,624 $5,849 $6,083 $5,633 Equipment (4,999.99 or Less) $128,024 $133,145 $138,471 $144,010 $149,770 $138,684 Computer Equipment/Software $8,166 $8,493 $8,833 $9,186 $9,553 $8,846 Books/Subscriptions $4,925 $5,122 $5,327 $5,540 $5,762 $5,335 Professional Dues $20,424 $21,241 $22,091 $22,974 $23,893 $22,125 Training Expense $120,599 $125,423 $130,440 $135,658 $141,084 $130,641 Community Promotion $17,637 $18,343 $19,077 $19,840 $20,633 $19,106 Transfers Out $145,305 $151,117 $157,162 $163,448 $169,986 $157,404 PM Repairs $16,334 $16,987 $17,667 $18,373 $19,108 $17,694 Fuel $24,419 $25,396 $26,412 $27,468 $28,567 $26,453 TOTAL OPERATING EXPENSES $1,293,241 $1,344,970 $1,398,769 $1,454,720 $1,512,909 $1,400,922 CAPITAL OUTLAY New Station 38 $4,047,500 $0 $0 $0 $0 $809,500 Vehicle Replacement $1,469,506 $1,310,850 $68,021 $1,573,575 $0 $884,390 TOTAL CAPITAL OUTLAY $5,517,006 $1,310,850 $68,021 $1,573,575 $0 $1,693,890 TOTAL EXPENDITURES $15,365,429 $11,553,210 $10,720,075 $12,651,711 $11,521,262 $12,362,338 REVENUES Fire Plan Review $180,000 $180,000 $180,000 $180,000 $180,000 $180,000 Inspection Fees $40,000 $40,000 $40,000 $40,000 $40,000 $40,000 Windermere $713,979 $749,678 $787,162 $826,520 $867,846 $789,037 TOTAL REVENUES $933,979 $969,678 $1,007,162 $1,046,520 $1,087,846 $ 1,009,037 TOTAL EXPENDITURES $15,365,429 $11,553,210 $10,720,075 $12,651,711 $11,521,262 $12,362,338 TOTAL REVENUES $933,979 $969,678 $1,007,162 $1,046,520 $1,087,846 $1,009,037 TOTAL NET EXPENDITURES $14,431,450 $10,583,533 $9,712,913 $11,605,191 $10,433,416 $11,353,301 ADDITIONAL COSTS Collection Costs @ 2% (tax collector) $318,492 $232,606 $213,471 $255,060 $229,306 $249,787 Collection Costs @ 2% (property appraiser) $318,492 $232,606 $213,471 $255,060 $229,306 $249,787 Statutory Discount @ 5% (4% early payment / 1% non-collection) $796,229 $581,513 $533,677 $637,648 $573,265 $624,466 Study Reimbursement $49,900 $0 $0 $0 $0 $9,980 Study Reimbursement - Phase 2 $10,000 $0 $0 $0 $0 $2,000 TOTAL ADDITIONAL COSTS $1,493,113 $1,046,725 $960,619 $1,147,768 $1,031,877 $1,136,020 TOTAL ASSESSABLE COSTS $15,924,563 $11,630,258 $10,673,532 $12,752,959 $11,465,293 $12,489,321 Anser Advisory Consulting, LLC │ 12 Apportionment Methodology The apportionment methodology is based upon the development of a base -billing unit, called a Fire Protection Unit. A Fire Protection Unit is a measure that serves as a common index to compare the fire flow requirements for each building within the City; each Fire Protection Unit equates to the Fire Department’s capability to effectively deliver 300 gallons per minute (GPM) of effective fire flow, which equates to the City’s initial full alarm response. The Fire Protection Unit assignments vary for each building within the City based upon each building’s occupancy hazard classification(s) (Hazard Class) and building area calculated in square foot increments of building improvements. The City Commission will set the fire services assessment rate for buildings in terms of dollars per Fire Protection Unit per year; the assessment amount due is calculated by multiplying the number of Fire Protection Units on the parcel by the rate per Fire Protection Unit. SPECIAL BENEFIT ASSUMPTIONS The following assumptions support a finding that the fire services, facilities, and programs provided by the City provide a special benefit to the assessed parcels. • Fire services, facilities, and programs possess a logical relationship to the use and enjoyment of property by: (i) protecting the value and integrity of improvements and structures through the availability and provision of comprehensive fire services; (ii) protecting the life and safety of intended occupants in the use and enjoyment of property; (iii) lowering the cost of fire insurance by the presence of a professional and comprehensive fire rescue program; and (iv) containing fire incidents occurring on land with the potential to spread and endanger other property and property features. • The availability and provision of comprehensive fire services enhances and strengthens the relationship of such services to the use and enjoyment of the parcels of property, the market perception of the area and, ultimately, the property and rental values within the assessable area. APPORTIONMENT METHODOLOGY The following section describes the recommended two-step apportionment methodology. The first step of the apportionment methodology uses the relationships established in NFPA 1142 Standard on Water Supplies for Suburban and Rural Fire Fighting (2022 Edition) for determining the required amount of fire flow to fight a fire based upon certain building characteristics. The formula provided in Annex G of NFPA 1142 uses a combination of factors to calculate the fire flow for each building within the City based upon Hazard Class and building area calculated in square foot increments of building improvements. The NFPA formula used in the apportionment methodology uses ordinary construction as the basis because a majority of the buildings within the City are considered ordinary construction, which is any building that is not constructed with fire resistive or noncombustible materials. The Insurance Services Organization (ISO) Guide for Determination of Needed Fire Flow (Edition 06- 2014) contains an identical formula. Anser Advisory Consulting, LLC │ 13 In addition, NFPA 1710 (2020 Edition), which is the Standard for the Organization and Deployment of Fire Suppression Operations, Emergency Medical Operations and Special Operations to the Public by Career Fire Departments, was also used to assign Fire Protection Units to each building. The purpose of this standard is to specify the minimum criteria addressing the effectiveness and efficiency of the career public fire suppression operations, emergency medical service, and special operations delivery in protecting the citizens of the jurisdiction. Adoption of this standard is not mandatory in the State of Florida although it is the recognized industry standard in Florida and the United States. Although not formally adopted by the City, the City strives to meet these standards and uses them to determine their resource allocation. NFPA 1710 and the City’s standards and practices, state that fire suppression operations should be organized to ensure the fire department’s fire suppression capability includes personnel, equipment and resources to deploy the initial arriving company, the full initial alarm assignment and additional alarm assignments. The initial full alarm assignment should provide the establishment of an uninterrupted water supply of a minimum of 300 GPM for 30 minutes. This standard, which is used by the City, was used to assign Fire Protection Units to each building. Therefore, each Fire Protection Unit equates to the fire department’s capability to effectively deliver 300 GPM and the Fire Protection Unit assignments vary by Hazard Class. The Fire Protection Units for each building is a proxy for the number of fire fighters, type, quantity and size of apparatus and other special firefighting equipment required to be available for each building in the City pursuant to the City’s standard resource allocation for an initial response to a fire call. It is fair and reasonable to use the Fire Protection Units for each building because the fire flow requirement for each building provides a reasonable estimation of the costs of the fire fighters, apparatus, equipment, services, facilities and programs the City must have available to serve each building and these firefighting resources are directly funded by the Fire Services Assessment. The second step of the apportionment methodology develops a relationship between the Hazard Classes to address the actual time spent in response to fire incidents and the time available to respond to primary structure fire incidents. To develop this relationship, Anser used information included in the City’s Florida Fire Incident Reporting System (FFIRS). The FFIRS is a tool for fire departments to report and maintain computerized records of fire rescue incidents and other department activities in a uniform manner. DETERMINATION OF FIRE PROTECTION UNITS – STEP ONE Anser obtained information from the City’s fire assessment roll and the ad valorem tax roll from the Orange County Property Appraiser’s office to determine Fire Protection Units. In accordance with NFPA 1142 standards, a Hazard Class was assigned to each building within the City based upon the building’s assignment of use by the County Property Appraiser or verification of use obtained through field research. According to NFPA 1142, the lowest Hazard Class number is 3, and it is assigned to the highest (most hazardous) hazard group. The highest Hazard Class number is 7, and it is assigned to the lowest (least hazardous) hazard group. For example, Hazard Class 3 properties include plywood and particleboard manufacturing, plastic processing and cereal or flour mills while Hazard Class 7 properties include residential dwellings, apartments, and offices. In addition, for all parcels within the municipal boundary, Anser determined the amount of square footage of the structures using the City’s fire assessment roll and the building files on the ad valorem tax roll or through the use of field research. Using the fire flow calculation from NFPA 1142, a Fire Protection Unit was assigned to each square foot increment by Hazard Class. The number of Fire Protection Units assigned to a building represents that building’s proportionate share of the burden of maintaining the fire department and the availability of these vital public services. The number of Fire Protection Units assigned to a building was determined by the Hazard Class assignment and the amount of building area contained in a building –a larger building Anser Advisory Consulting, LLC │ 14 area and/or riskier Hazard Class translates into more needed fire flow, which increases the cost of providing fire services. This higher cost is charged to that particular building. The method for determining fire flow does not include large, special fire protection problems such as lumberyards, petroleum storage, refineries, grain elevators and large chemical plants that would require greater fire flow. If there were any of these types of properties with predetermined fire flow plans, those plans were utilized; if predetermined fire flow plans did not exist, properties were assigned the riskiest hazard classification. METHODOLOGY ASSUMPTIONS The following assumptions support findings that the apportionment methodology is fair and reasonable. • It is fair and reasonable to use the formula provided in NFPA 1142, the Standard on Water Supplies for Suburban and Rural Fire Fighting (2022 Edition) to calculate the required fire flow and resources for a structure because NFPA 1142 provides standards to assist fire departments with the establishment of the fire flow necessary for structural firefighting purposes and the City utilizes this standard in determining its resource allocation. • A fire in a building containing highly combustible contents will require a higher rate of fire flow and associated resources due to the greater risk of fire spread and heat release than a building with contents of low combustibility and the City must allocate its firefighting resources to provide this greater fire flow demand. Therefore, it is fair and reasonable to use the Hazard Classes established by NFPA 1142, Chapter 5 because such standard contains the best practices in the firefighting industry and is the most comprehensive, accurate and reliable information with regard to building risk assignments. • The greater the size of the building, the greater the potential for a large fire and the greater the fire flow requirement that must be available in the event of a fire in a structure of that building’s size and Hazard Class. Therefore, it is fair and reasonable to apportion the assessed costs based on the size of each building. • It is fair and reasonable to use the City’s operational standards and practices as provided in NFPA 1710 (2020 Edition), the Standard for the Organization and Deployment of Fire Suppression Operations, Emergency Medical Operations and Special Operations to the Public by Career Fire Departments to determine the effective fire flow because this standard states that fire suppression operations should be organized to ensure the fire department’s fire suppression capability includes personnel, equipment and resources to deploy the initial arriving company, the full initial alarm assignment and additional alarm assignments and that the initial full alarm assignment should provide the establishment of an effective fire flow of a minimum of 300 GPM for 30 minutes. • The City’s initial full alarm assignment provides for the establishment of an effective fire flow of 300 GPM. It is fair and reasonable to use the City’s response protocol as the basis for calculating the Fire Protection Units assigned to each building, because each Fire Protection Unit equates to the fire department’s capability to effectively deliver fire flow of 300 GPM. • The assignment of the City’s standards and practices for building uses based on the relationships established in NFPA 1142 and NFPA 1710 is fair and reasonable because the resource components of these relationships (fire stations, training, apparatus and personnel) are directly funded by the special assessment revenue. • The assignment of Fire Protection Units is fair and reasonable because the demand for fire services capacity is measured by the square footage of structures and improvements and Hazard Class assignment within benefited parcels. • The assignment of Fire Protection Units within square footage ranges is a fair and reasonable method to classify benefited buildings and to apportion costs among benefited buildings that create similar demand for the availability of fire services. Anser Advisory Consulting, LLC │ 15 • The demand for the availability of fire services diminishes at the outer limit of building size since a fire occurring in a building greater than a certain size is not capable of being suppressed under expected conditions and the fire control activities under such circumstances are directed to avoid the spread of the fire event to adjacent structures. Therefore, it is fair and reasonable to place a cap on the fire flow within the Hazard Classes. • As a consequence of the transient use and potential extraordinary vacancies within mobile home parks and recreational vehicle parks and the lack of demand for fire services for unoccupied spaces, it is fair and reasonable to provide for an extraordinary vacancy adjustment procedure for mobile home park and recreational vehicle park property. • Section 166.223, Florida Statutes, provides that when a city levies a non-ad valorem special assessment on a recreational vehicle park regulated under chapter 513, Florida Statutes, the non-ad valorem special assessment shall not be based on the assertion that the recreational vehicle park is comprised of residential units. Instead, recreational vehicle parks regulated under chapter 513, Florida Statutes shall be assessed as a commercial entity in the same manner as a hotel, motel, or other similar facility. • In accordance with section 166.223, Florida Statutes, which mandates that the City treat recreational vehicle park property as commercial property for non-ad valorem special assessments levied by the City, like the fire services assessment, it is fair and reasonable to assign the square footage of 191 square feet, the average size of a recreational vehicle, according to the Florida Association of RV Parks and Campgrounds to each space within recreational vehicle park property. Each mobile home space within an RV Park was assigned the actual square footage of the mobile home when known or a maximum of 720 square feet, the average size of a single-wide mobile home 12’ x 60’. This square footage was then aggregated by parcel. ASSIGNMENT OF FIRE PROTECTION UNITS TO BUILDINGS Each building within the City on the ad valorem tax roll was assigned to a Hazard Class based on its assignment of use by the Orange County Property Appraiser or verification of use obtained through field research. The Orange County Property Appraiser assigns a building use code (BUC) that is a four-digit code describing the type of improvements on a parcel. A listing of BUC codes is provided as Appendix D. Using the building codes, the specific methodology for the assignment of Fire Protection Units to each building is generally described below. • The City’s initial response protocol of 300 GPM of effective fire flow; • The use of actual building area and Hazard Class assignment in the calculation of Fire Protection Units to quantify the building’s fire flow requirement; • For mobile home parks, assign Fire Protection Units based on the average estimated building area of 720 square feet for each mobile home space and assigned one Fire Protection Unit; however, these properties will be eligible for an extraordinary vacancy adjustment for vacant mobile home spaces. • For residential condominium parcels, the area of each condominium within each building will be aggregated and assigned Fire Protection Units. The aggregate Fire Protection Units for each complex will be divided by the number of parcels (condo units) in the complex to determine the Fire Protection Units for each parcel. • For commercial condominium parcels, the area of each condominium within each building will be aggregated and assigned Fire Protection Units. The building’s Fire Protection Units will be multiplied by each parcel’s (condo unit) percentage of the total square feet of the building to determine the Fire Protection Units for the parcel. Anser Advisory Consulting, LLC │ 16 • For townhouse parcels, the area of each townhouse within each building will be aggregated and assigned Fire Protection Units. The aggregate Fire Protection Units for each complex will be divided by the number of parcels in the complex to determine the Fire Protection Units for each parcel. • For recreational vehicle park parcels, Fire Protection Units will be assigned based upon the number of spaces multiplied by 191 square feet and aggregated as one building. Fire Protection Units for the other primary structures will be based on their individual square footage. All recreational vehicle spaces within a recreational vehicle park will be included; however, these properties will be eligible for an extraordinary vacancy adjustment for vacant recreational vehicle spaces. • Parcels that are identified as special fire protection problems such as lumberyards, petroleum storage, refineries, grain elevators and large chemical plants were assigned the riskiest hazard classification since predetermined fire flow plans were not available. The actual fire flow requirement is then divided by the City’s initial full alarm response of 300 GPM to determine the number of Fire Protection Units. • The incorporation of credits of up to 40% of the Capacity Units calculated for a building may be granted to parcels with a building equipped with a functioning and properly designed, fully automated fire suppression system or a building that is otherwise designed to be more fire resistant due to unique building construction; and • The incorporation of a review procedure, providing for a systematic, consistently applied timely, case- by-case review of the calculation of Capacity Units on specific parcels at the request of the property owner. Table 8 shows the final assignment of Fire Protection Units by Hazard Class. Table 8 Fire Protection Units by Hazard Class Hazard Class Fire Protection Units Hazard Class 3 & 4 2,458 Hazard Class 5 203 Hazard Class 6 261 Hazard Class 7 32,860 Total 35,781 DEMAND–AVAILABILITY FACTOR – STEP TWO Once the Fire Protection Units have been assigned to each building, the next step of the apportionment methodology develops a relationship between the Hazard Classes to address the number of fire incident responses within each Hazard Class and the actual time spent in response to fire incidents and the time available to respond to primary structure fire incidents (Demand-Availability Factor). This two-part factor is developed for each Hazard Class based on the proportion of person-hours attributable to the Demand and Availability Components. DEMAND-AVAILABILITY COMPONENT ASSUMPTIONS The following assumptions support findings that the methodology used to determine the Demand - Availability Components is fair and reasonable. • Determining the number of person-hours attributable to the actual time spent in response to fire incidents and the time available to respond to fire incidents based on information included in the fire incident reports is fair and reasonable because the fire incident reports were developed to provide this information and are the most reliable data available to professional fire departments. Anser Advisory Consulting, LLC │ 17 • Apportioning the number of fire incidents among Hazard Classes to determine the Demand Component Factor for each Hazard Class is fair and reasonable because the fire incident reports are the most reliable data available to determine the historical demand for fire services from Hazard Classes and to determine the benefit to property use resulting from the demand for fire services to protect and serve buildings located upon assessed property and their intended occupants. There exist sufficient fire incident reports that document the historical demand for fire services from assessed property within the Hazard Classes. • Using the same percentage of person-hours available for calls to determine the Availability Component Factor for all Hazard Classes is fair and reasonable because the Fire Department’s staffing for potential responses is not dictated by the Hazard Class and because such allocation provides a reasonable estimation of the costs of the availability of fire services, staff, facilities and programs for all structures. CALCULATION AND APPLICATION OF DEMAND-AVAILABILITY FACTORS To calculate the Demand and Availability Components, first, the person-hours associated with the historical fire calls and the person-hours associated with time available to respond to primary structure incidents were determined as follows: (1) The total number of scheduled hours for fire services versus emergency medical services based on staffing of 21 combat personnel per shift: Fire hours = 148,920.0 EMS hours = 35,040.0 Total hours = 183,960.0 (2) The total number of person-hours spent on all fire incidents was calculated from the actual incident data fields: 4,964.91 hours (3) The average amount of time spent on incident reports for each incident was estimated at 0.25 hours for each incident: 1,915 incidents x 0.25 hours = 478.75 hours (4) The total number of person-hours spent on training was based on the City’s comprehensive training program. The City training program requires a minimum of 240 annual training hours for each firefighter: 63 firefighters x 240 hours = 15,120.0 hours Based on these calculations, it was determined that approximately 20,563.66 person-hours per year were spent on responses to fire calls out of 148,920.0 total scheduled annual person-hours for fire services. Therefore, the remainder of the person-hours (128,356.34), or 86.191% of the person-hours per year are required to be available to respond to primary structure fire incidents and 13.809% of the person-hours are spent in actual response to fire calls. Anser Advisory Consulting, LLC │ 18 DEMAND COMPONENT To determine the Demand and Availability Components, Anser obtained the incident information from the City in an electronic format, identifying the number and type of fire rescue incident within the city limits for Calendar Year 2024. Under this system, a series of basic phrases with code numbers are used to describe fire rescue incidents. A data field in the FFIRS, “fixed property use”, identifies the type of property that fire departments respond to for each fire rescue incident. The fixed property uses correlate to building uses determined by the Orange County Property Appraiser on the ad valorem tax roll. Appendix B provides a codes list for the “fixed property use” as recorded on the fire rescue incident reports. Anser analyzed the Calendar Year 2024 fire rescue incident data. The City fire rescue incident data from Calendar Year 2024 represent 7,762 fire rescue incidents. Of the 7,762 fire rescue incidents, there were 5,847 incidents classified as EMS type incidents based on the type of situation found indicated on the incident report. The 5,847 EMS type incidents were not included in the analysis. Of the 1,915 remaining fire type incidents, 1,182 were calls to specific property uses. Accordingly, 733 incidents were considered non-specific type incidents. Because of the inability to correlate these non- specific type incidents to specific property categories, the call analysis does not include these 733 incidents. The City’s budget is based upon its ability to provide service to improved property within its boundaries. Therefore, the level of services required to meet anticipated demand for fire services and the corresponding annual fire services budget required to fund fire services provided to non-specific property uses would be required notwithstanding the occurrence of any incidents from such non -specific property use. Due to the urbanized nature of the City, the suppression of fires on vacant land and agricultural property primarily benefits adjacent property by containing the spread of fire rather than preserving the integrity of the vacant parcel. Thus, incidents to vacant and unimproved agricultural property were treated as non-specific and not utilized in the cost apportionment. Using the fixed property use codes, the remaining 1,182 fire type incidents were assigned to their corresponding Hazard Classes. Because of the limited number of properties for Hazard Class 3, the fire incidents and properties for Hazard Class 3 and Hazard Class 4 were combined. Table 9 outlines the hazard class assignment of fire type incidents based on the historical demand for service. Table 9 Fire Calls by Hazard Class (Calendar Year 2024) Category Number of Incidents Percentage of Calls Hazard Class 3 & 4 129 10.91% Hazard Class 5 37 3.13% Hazard Class 6 51 4.31% Hazard Class 7 965 81.64% Total 1,182 100.00% Source: City of Ocoee (2025) The Demand Component Factor is calculated for each Hazard Class by dividing the Hazard Class’s Incidents per Fire Protection Unit by the average Incidents per Fire Protection Unit for all Hazard Classes and multiplying by the Demand Component percentage of person-hours (13.809%). Calendar Year 2024 fire call data was used to calculate the Incidents per Fire Protection Unit. Anser Advisory Consulting, LLC │ 19 Demand Component Factor = Incidents/Fire Protection Units ÷ Average Incidents/Fire Protection Units x 13.809% Table 10 shows the calculation of the Demand Component Factor by Hazard Class. Table 10 Calculation of Demand Component Factor Hazard Class Number of Incidents Fire Protection Units Incidents per Fire Protection Unit Demand Component Factor Hazard Class 3 & 4 129 2,458.00 0.0525 0.2194 Hazard Class 5 37 203.00 0.1823 0.7619 Hazard Class 6 51 260.50 0.1958 0.8184 Hazard Class 7 965 32,859.50 0.0294 0.1228 Total/Average 1,182 35,781.00 0.0330 The Availability Component Factor is the percent of person-hours available for calls; this component is the same for all hazard classes and was calculated at 86.191%. The next step adds the two factors for each component as shown in Table 11. Table 11 Demand-Availability Factor by Hazard Class Hazard Class Demand Component Factor Availability Component Factor Combined Demand-Availability Factor Hazard Class 3 & 4 0.2194 0.8619 1.0813 Hazard Class 5 0.7619 0.8619 1.6238 Hazard Class 6 0.8184 0.8619 1.6803 Hazard Class 7 0.1228 0.8619 0.9847 These factors were applied to the actual Fire Protection Units to calculate the Factored Fire Protection Units for each Hazard Class and are provided in Table 12. Table 12 Factored Fire Protection Units Hazard Class Fire Protection Units Combined Factor Factored Fire Protection Units Hazard Class 3 & 4 2,458.00 1.0813 2,657.84 Hazard Class 5 203.00 1.6238 329.63 Hazard Class 6 260.50 1.6803 437.72 Hazard Class 7 32,859.50 0.9847 32,356.75 Totals/Average 35,781.00 35,781.93 CREDITS FOR FIRE SAFETY MEASURES Fire flow, as expressed in Fire Protection Units, is a proxy for all the fire-fighting resources that would be dispatched to any incident involving property. Even with a building equipped with a functioning and properly designed, fully automated fire sprinkler system, the City’s fire fighting resources must still be present at the scene of any fire incident to control the scene, respond in the event of a system malfunction, ultimately extinguish any fire, and ensure the safety of all structures involved. However, fully functioning and properly designed fire sprinkler systems may provide some measure of built -in fire Anser Advisory Consulting, LLC │ 20 protection which may lessen the total fire suppression burden and the use of the City’s fire fighting resources. Further, as an incentive to encourage existing and new buildings to employ these types of fire safety measures, mitigation credits may be granted by the City for buildings with fire sprinkler systems that are installed, monitored, inspected, maintained and tested to the specifications of City standards. To estimate the potential impact of reduced Factored Fire Protection Units due to credit application, the Factored Fire Protection Units were reduced by 5% for each Hazard Class as provided in Table 13. Table 13 Factored Fire Protection Units after Credits Hazard Class Fire Protection Units Factored Fire Protection Units Net Factored Fire Protection Units After Credits Hazard Class 3 & 4 2,458.00 2,657.84 2,398.70 Hazard Class 5 203.00 329.63 297.49 Hazard Class 6 260.50 437.72 395.04 Hazard Class 7 32,859.50 32,356.75 29,201.97 Total 35,781.00 35,781.93 32,293.20 Anser Advisory Consulting, LLC │ 21 Computation of Fire Assessment Rates Based on the Fiscal Year 2025-26 assessable costs of providing fire services and the number of factored Fire Protection Units after credit application, Table 14 summarizes the maximum allowable fire services assessment rates after application of the proposed assessment methodology. The information is shown on a rate per Fire Protection Unit basis. The actual assessment amount for a particular property is calculated by multiplying the rate per Fire Protection Unit by the number of factored Fire Protection Units assigned to that property. Table 14 Proforma Assessment Rates – Maximum Funding Level (Fiscal Year 2025-26 Assessable Budget) Total Assessable Costs $12,489,321 Total Number of Fire Protection Units 32,293.19 Annual Rate per Fire Protection Unit $386.75 Anser Advisory Consulting, LLC │ 22 Exemptions and Impact of Exemptions Because the fire rescue assessment is being developed to meet the case law standards for a valid special assessment, any proposed exemptions require special scrutiny. The crafting of an exemption must be founded upon a legitimate public purpose, and not tramp on state or federal constitutional concepts of equal protection and constitutional prohibitions against establishment of religion or the use of the public treasury directly or indirectly to aid religious institutions. Furthermore, to ensure public acceptance, any exemption must make common sense and be fundamentally fair. Finally, the impact of any proposed exemption should be evaluated in terms of its magnitude and fiscal consequences on the City’s general funds. Whenever crafting an exemption, it is important to understand that the fair apportionment element required by Florida case law prohibits the shifting of the fiscal costs of any special assessment from exempt landowners to other non-exempt landowners. In other words, the funding for an exemption from a special assessment must come from a legally available external revenue source, such as the City’s general fund. Funding for fire assessment exemptions cannot come from the proceeds derived directly from the imposition of special assessments for fire services and facilities. Because any exemption must be funded by an external funding source, the grant of any exemption will not have any impact upon the fire assessment to be imposed upon any other non-exempt parcels. Whether or not the City decides to fund exemptions for fire rescue assessments on property owned by non-governmental entities would be based upon a determination that such exemptions constituted a valid public purpose. The importance of special assessments on non-governmental, tax-exempt parcels has been addressed by the Florida Supreme Court in Sarasota County v. Sarasota Church of Christ, 667 So.2d 180 (Fla. 1995) (In reciting the facts of the case on appeal, the Court stated that the party challenging the assessment consisted of religious organizations or entities owning developed real property in Sarasota County [the Churches] that are exempt from ad valorem taxes but not from special assessments.) The funding of exemptions for non-governmentally owned institutional property wholly exempt from ad valorem taxes could be based on a finding that such properties provide facilities and uses to their ownership, occupants or membership, as well as the public in general, that otherwise might be required to be provided by the City. Such a finding would be the basis for a determination that such properties served a legitimate public purpose or provided a public benefit that merited the City’s funding of an exemption from the fire rescue assessment. In identifying an appropriate exemption scheme, the City should be cautious not to confuse the ownership of a parcel with the parcel’s use. For example, a determination to exempt properties used for institutional purposes would have to be extended to similar institutional property owned by entities created for profit, as well as institutional property owned by non-profit or governmental entities. However, if the City wanted to make the policy decision to narrow the exemption to only institutional property owned by not-for-profit entities, it might consider adding a second test to the exemption which afforded exemptions to institutional properties which were wholly exempt from ad valorem taxes. Adding the tax- exempt criteria further narrows the exemption on a well-tested tax-exempt premise. Whether the City decides to charge governmental entities or fund exemptions on governmentally–owned property requires somewhat different considerations. First, a forced sale of government property is not available as an enforcement mechanism. The charge to governmentally–owned parcels would be more akin to a service fee for each government parcel’s proportionate benefit from the availability and provision of fire rescue services by the City. The billing would be direct, received by government buildings and facilities. Enforcement would be by judicial proceedings to require payment. As to each level of government, differing concepts of immunity and other statutory provisions or case law decisions may prevent collection or frustrate special assessment imposition. Anser Advisory Consulting, LLC │ 23 State and federal laws contain a patchwork of provisions exempting certain governmental property owners from the payment of special assessments. For example, section 423.02, Florida Statutes, exempts certain housing projects from the payment of special assessments. This general law does provide that a housing authority may agree with a local government to make payments in lieu of taxes, but past experience is that such an agreement, if in existence at all, under-funds the impact of such properties on a City’s fire assessable cost calculations. Accordingly, if the City chooses to exempt governmentally-owned property from the fire rescue assessment and fund such costs from inter-local agreement with the affected government or from the City’s general fund, it is important that the City take steps to set up a reasonable contingency within its general budget to fund the cost incurred in providing fire rescue services to governmentally–owned properties. Table 15 summarizes the estimated Fiscal Year 2025-26 impact of exempting governmental property and institutional tax exempt buildings. Table 15 Estimated Impact of Government and Institutional Tax Exempt Exemptions (Fiscal Year 2025-26) Hazard Class Estimated Government Buy-Down Hazard Class 3 & 4 $14,636.65 Hazard Class 5 $2,198.00 Hazard Class 6 $60,112.05 Hazard Class 7 $102,062.44 Total $179,009.14 Anser Advisory Consulting, LLC │ 24 Outstanding Issues EXEMPTION OF INSTITUTIONAL TAX-EXEMPT PARCELS (NON-GOVERNMENT) The aggregate cost for the fire services that are available to institutional, wholly tax -exempt properties was estimated as part of the Institutional Property Use Category based on an analysis of each parcel’s use. The fair apportionment concepts in the methodology provided within this Assessment Memorandum require an identification of the calls for service to these properties and, therefore, their respective costs. In the event that a policy decision is made to exempt institutional, tax -exempt property, the proportional assessed costs allocated to such exemptions must be funded from other legally available sources because the financial burden of such exemption cannot be apportioned to non -exempt parcels. With any exemption, care should be taken to craft and ensure a non-discriminatory exemption class based upon valid public purpose concepts. EXEMPTION OF GOVERNMENTAL PARCELS In addition to the institutional, wholly tax-exempt properties, the aggregate cost for fire services provided to schools and governmental properties (municipalities, county, state, federal and any sovereign state or nation) was also estimated as part of the Institutional Property Use Category based on an analysis of each parcel’s use. The fair apportionment concepts in the methodology provided within Assessment Memorandum require an identification of the calls for service to these properties and, therefore, their respective costs. In the event that a policy decision is made to exempt governmental property, the proportional assessed costs allocated to such exemptions must be funded from other legally available sources because the financial burden of such exemption cannot be apportioned to non-exempt parcels. EXEMPTION OF GOVERNMENTAL PARCELS A special assessment can be imposed against governmental property to pay for the benefits that such property receives. However, as to each level of government, differing concepts of immunity and other statutory provisions or case law may prevent collection or frustrate special assessment imposition. In addition, Florida case law is clear that the payment of such assessments cannot be enforced by a lien against the public property. Rather, the enforcement remedy would be a judicial action to compel payment. A collateral issue in enforcing payment is the legislative authorization of the public agency to pay the charge or special assessment imposed. Thus, the law establishing the expenditure authority of the specific governmental or public agency or its appropriation discretion must be examined to determine whether the governmental unit has the authority to pay a charge or assessment for fire services provided by the County. From a collection standpoint, each governmental unit should be sent a separate bill and no attempt should be made to collect the special assessment using the Uniform Method. MOBILE HOME AND RECREATIONAL VEHICLE PARK VACANCY CREDIT As a consequence of the transient use and potential extraordinary vacancies within mobile home and recreational vehicle (RV) parks as compared to other residential property and the lack of demand for fire services for unoccupied spaces, it is fair and reasonable to provide for an extraordinary vacancy adjustment procedure for mobile home and RV park properties. Vacant mobile home and RV spaces Anser Advisory Consulting, LLC │ 25 within a mobile home or RV park will be charged; however, these properties will be eligible for an extraordinary vacancy adjustment for vacant mobile home or RV spaces. NON-SPECIFIC CALLS In the fire call analysis, certain fire related calls were classified as non -property specific, because of the location of occurrence in the incident report. These calls represent non-specific incidents that either could not be correlated to a specific parcel or involved auto accidents or other types of incidents along roads and highways. These calls are excluded from the analysis that determines the percentage of calls for service to respective property types and, therefore, are not considered in the determination of the extent of budget required to fund the department. Because the budget is established based on the ability of the department to adequately protect structures, no adjustment has been made to the budget due to non-property specific calls. Further, even if such calls did affect the cost of the department’s operations, there are sufficient non-assessment revenues available to offset any impact upon the budget. MITIGATION CREDITS AND NET REVENUE Mitigation credits may be granted to parcels with a building equipped with a functioning and properly designed, fully automated fire suppression system or a building that is otherwise designed to be more fire resistant due to unique building construction. They may be applied as simple factors multiplied against the Capacity Units. Any mitigation credits granted by the City will result in a decrease in the amount of the total revenue generated by the City. For purposes of this Assessment Memorandum, we have assumed a 5% reduction in fire protection units associated with mitigation credits. Appendix A SITUATION FOUND CODES AND DESCRIPTIONS Anser Advisory Consulting, LLC │ A-1 Code Description EMS 100 Fire, other No 111 Building fires No 112 Fires in structures other than in a building No 113 Cooking fire, confined to container No 118 Trash or rubbish fire, contained No 120 Fire in mobile prop. used as a fixed struc., other No 122 Fire in motor home, camper, recreational vehicle No 130 Mobile property (vehicle) fire, other No 131 Passenger vehicle fire No 132 Road freight or transport vehicle fire No 138 Off-road vehicle or heavy equipment fire No 140 Natural vegetation fire, other No 142 Brush, or brush and grass mixture fire No 143 Grass fire No 150 Outside rubbish fire, other No 151 Outside rubbish, trash or waste fire No 154 Dumpster or other outside trash receptacle fire No 161 Outside storage fire No 162 Outside equipment fire No 163 Outside gas or vapor combustion explosion No 210 Overpressure rupture from steam, other No 251 Excessive heat, scorch burns with no ignition No 300 Rescue, emergency medical call (EMS) call, other Yes 311 Medical assist, assist EMS crew Yes 320 Emergency medical service, other Yes 321 EMS call, excluding vehicle accident with injury Yes 322 Vehicle accident with injuries Yes 323 Motor vehicle/pedestrian accident (MV Ped) Yes 324 Motor vehicle accident with no injuries No 331 Lock-in (if lock out , use 511 ) No 340 Search, other No 342 Search for person in water No 350 Extrication, rescue, other No 352 Extrication of victim(s) from vehicle No 353 Removal of victim(s) from stalled elevator No 357 Extrication of victim(s) from machinery No 365 Watercraft rescue No 381 Rescue or EMS standby Yes 400 Hazardous condition, other No 410 Flammable gas or liquid condition, other No 411 Gasoline or other flammable liquid spill No 412 Gas leak (natural gas or LPG) No 420 Toxic condition, other No 421 Chemical hazard (no spill or leak) No 422 Chemical spill or leak No 424 Carbon monoxide incident No Anser Advisory Consulting, LLC │ A-2 Code Description EMS 440 Electrical wiring/equipment problem, other No 441 Heat from short circuit (wiring), defective/worn No 442 Overheated motor No 444 Power line down No 445 Arcing, shorted electrical equipment No 460 Accident, potential accident, other No 461 Building or structure weakened or collapsed No 463 Vehicle accident, general cleanup No 480 Attempted burning, illegal action, other No 500 Service Call, other No 510 Person in distress, other No 511 Lock-out No 512 Ring or jewelry removal No 520 Water problem, other No 522 Water or steam leak No 531 Smoke or odor removal No 540 Animal problem, other No 541 Animal problem No 542 Animal rescue No 550 Public service assistance, other No 551 Assist police or other governmental agency No 552 Police matter No 553 Public service No 554 Assist invalid Yes 555 Defective elevator, no occupants No 561 Unauthorized burning No 600 Good intent call, other No 611 Dispatched & canceled en route No 621 Wrong location No 622 No incident found at dispatch address No 631 Authorized controlled burning No 641 Vicinity alarm (incident in other location) No 651 Smoke scare, odor of smoke No 652 Steam, vapor, fog or dust thought to be smoke No 653 Barbecue, tar kettle No 671 Hazmat release investigation w/ no hazmat No 700 False alarm or false call, other No 710 Malicious, mischievous false call, other No 711 Municipal alarm system, malicious false alarm No 714 Central station, malicious false alarm No 715 Local alarm system, malicious false alarm No 730 System malfunction, other No 731 Sprinkler activation due to malfunction No 733 Smoke detector activation due to malfunction No 734 Heat detector activation due to malfunction No 735 Alarm system sounded due to malfunction No Anser Advisory Consulting, LLC │ A-3 Code Description EMS 736 CO detector activation due to malfunction No 740 Unintentional transmission of alarm, other No 740 Sprinkler activation, no fire - unintentional No 743 Smoke detector activation, no fire - unintentional No 744 Detector activation, no fire - unintentional No 745 Alarm system sounded, no fire - unintentional No 746 Carbon monoxide detector activation, no CO No 813 Wind storm, tornado/hurricane assessment No 814 Lightning strike (no fire) No 900 Special type of incident, other No Appendix B FIXED PROPERTY USE CODES AND USE DESCRIPTIONS Anser Advisory Consulting, LLC │ B-1 Code Description Hazard Class Assigned 100 Assembly, other Not Used 110 Fixed use recreation places, other Hazard Class 5 120 Variable use amusement, recreation places Hazard Class 5 121 Ballroom, gymnasium Hazard Class 7 124 Playground Hazard Class 7 129 Amusement center: indoor/outdoor Hazard Class 5 130 Places of worship, funeral parlors Hazard Class 6 131 Church, mosque, synagogue, temple, chapel Hazard Class 6 134 Funeral parlor Hazard Class 6 141 Athletic/health club Hazard Class 7 142 Clubhouse Hazard Class 7 150 Public or government, other Hazard Class 6 151 Library Hazard Class 7 155 Courthouse Hazard Class 6 160 Eating, drinking places Hazard Class 5 161 Restaurant or cafeteria Hazard Class 5 162 Bar or nightclub Hazard Class 5 173 Bus station Hazard Class 4 183 Movie theater Hazard Class 4 200 Educational, other Hazard Class 7 210 Schools, non-adult Hazard Class 7 211 Preschool Hazard Class 7 213 Elementary school, including kindergarten Hazard Class 7 215 High school/junior high school/middle school Hazard Class 7 241 Adult education center, college classroom Hazard Class 7 254 Day care, in commercial property Hazard Class 7 300 Health care, detention, & correction, other Hazard Class 7 311 24-hour care Nursing homes, 4 or more persons Hazard Class 7 321 Mental retardation/development disability facility Hazard Class 7 331 Hospital - medical or psychiatric Hazard Class 7 332 Hospices Hazard Class 7 340 Clinics, Doctors offices, hemodialysis centers Hazard Class 6 341 Clinic, clinic-type infirmary Hazard Class 6 342 Doctor, dentist or oral surgeon's office Hazard Class 6 361 Jail, prison (not juvenile) Hazard Class 7 365 Police station Hazard Class 7 400 Residential, other Hazard Class 7 419 1 or 2 family dwelling Hazard Class 7 429 Multifamily dwellings Hazard Class 7 439 Boarding/rooming house, residential hotels Hazard Class 7 449 Hotel/motel, commercial Hazard Class 7 460 Dormitory type residence, other Hazard Class 7 500 Mercantile, business, other Hazard Class 4 511 Convenience store Hazard Class 6 519 Food and beverage sales, grocery store Hazard Class 4 529 Textile, wearing apparel sales Hazard Class 4 Anser Advisory Consulting, LLC │ B-2 Code Description Hazard Class Assigned 549 Specialty shop Hazard Class 4 557 Personal service, including barber & beauty shops Hazard Class 4 559 Recreational, hobby, home repair sales, pet store Hazard Class 4 571 Service station, gas station Hazard Class 6 579 Motor vehicle or boat sales, services, repair Hazard Class 4 580 General retail, other Hazard Class 4 581 Department or discount store Hazard Class 4 592 Bank Hazard Class 7 593 Office: veterinary or research Hazard Class 6 596 Post office or mailing firms Hazard Class 6 599 Business office Hazard Class 7 639 Communications center Hazard Class 6 644 Gas distribution, pipeline, gas distribution Hazard Class 6 647 Water utility Hazard Class 6 669 Forest, timberland, woodland Not Used 700 Manufacturing, processing Hazard Class 5 800 Storage, other Hazard Class 4 807 Outside material storage area Not Used 808 Outbuilding or shed Not Used 880 Vehicle storage, other Hazard Class 6 882 Parking garage, general vehicle Hazard Class 6 888 Fire station Hazard Class 7 891 Warehouse Hazard Class 4 898 Dock, marina, pier, wharf Hazard Class 4 899 Residential or self storage units Hazard Class 4 900 Outside or special property, other Not Used 931 Open land or field Not Used 935 Campsite with utilities Hazard Class 7 936 Vacant lot Not Used 940 Water area, other Not Used 946 Lake, river, stream Not Used 951 Railroad right of way Not Used 960 Street, other Not Used 961 Highway or divided highway Not Used 962 Residential street, road or residential driveway Not Used 963 Street or road in commercial area Not Used 981 Construction site Not Used 984 Industrial plant yard - area Hazard Class 6 985 Vehicle parking area Not Used 000 Property Use, other Not Used NNN None Not Used UUU Undetermined Not Used Appendix C ORANGE COUNTY BUILDING IMPROVEMENT CODES Anser Advisory Consulting, LLC │ C-1 BUC Code Description Hazard Class 0102 SINGLE FAMILY RESIDENTIAL CLASS II HAZARD CLASS 7 0103 SINGLE FAMILY RESIDENTIAL CLASS III HAZARD CLASS 7 0104 SINGLE FAMILY RESIDENTIAL CLASS IV HAZARD CLASS 7 0120 TOWNHOUSE HAZARD CLASS 7 0121 CLASS II TOWNHOUSE HAZARD CLASS 7 0122 Townhouse Class III HAZARD CLASS 7 0201 CLASS I MANUFACTURED HOME HAZARD CLASS 7 0202 CLASS II MANUFACTURED HOME HAZARD CLASS 7 0203 MANUFACTURED HOME HAZARD CLASS 7 0310 MODERN APARTMENT COMPLEX HAZARD CLASS 7 0314 Mid-Rise Apartment HAZARD CLASS 7 0349 Multi-Family 11-49 Units HAZARD CLASS 7 0400 CONDOMINIUM - RESIDENTIAL HAZARD CLASS 7 0411 CONDOMINIUM - RETAIL HAZARD CLASS 3-4 0417 CONDOMINIUM - OFFICE 1-3 FLOORS HAZARD CLASS 7 0419 CONDOMINIUM - PROFESSIONAL BUILDING HAZARD CLASS 7 0421 CONDOMINIUM - RESTAURANT HAZARD CLASS 5 0448 CONDOMINIUM - WAREHOUSE HAZARD CLASS 3-4 0499 CONDO - LAND ONLY NOT USED 0600 RETIREMENT HOMES HAZARD CLASS 7 0805 5-UNIT DUPLEX HAZARD CLASS 7 0812 DUPLEX HAZARD CLASS 7 0813 TRIPLEX HAZARD CLASS 7 0822 CLASS II DUPLEX HAZARD CLASS 7 1004 Vacant Condo Site HAZARD CLASS 7 1100 STORE 1 STORY HAZARD CLASS 3-4 1105 Retail Multi-Tenant HAZARD CLASS 3-4 1107 Retail Multi-Tenant II HAZARD CLASS 3-4 1110 CONVENIENCE STORE HAZARD CLASS 6 1115 Free Standing Retail HAZARD CLASS 3-4 1120 Drug Store HAZARD CLASS 6 1125 Big Box Rtl Small HAZARD CLASS 3-4 1130 Big Box Retail Med HAZARD CLASS 3-4 1135 Big Box Retail Large HAZARD CLASS 3-4 1200 COMMERCIALLY CONVERTED SINGLE FAMILY RESIDENTIAL HAZARD CLASS 7 1210 Store/Office/Res Class 2 HAZARD CLASS 7 1300 DEPARTMENT STORE HAZARD CLASS 3-4 1400 SUPERMARKET HAZARD CLASS 3-4 1500 SHOPPING CENTER REGIONAL HAZARD CLASS 3-4 1600 SHOPPING CENTER LOCAL HAZARD CLASS 3-4 1610 Neighborhood Center HAZARD CLASS 3-4 1700 OFFICE 1 TO 3 STORY HAZARD CLASS 7 1702 OFFICE 1 TO 3 STORY HAZARD CLASS 7 1800 OFFICE 4 OR MORE STORIES HAZARD CLASS 7 1900 PROFESSIONAL BUILDING HAZARD CLASS 7 Anser Advisory Consulting, LLC │ C-2 BUC Code Description Hazard Class 1910 CHILD CARE FACILITY HAZARD CLASS 7 1911 Child Care Center Class II HAZARD CLASS 7 2100 RESTAURANT HAZARD CLASS 5 2200 CHAIN RESTAURANT HAZARD CLASS 5 2300 FINANCIAL INSTITUTION HAZARD CLASS 7 2704 Rv/Motorcyle Dealership HAZARD CLASS 3-4 2705 Auto Sales - Used HAZARD CLASS 3-4 2720 TIRE DEALER HAZARD CLASS 3-4 2730 LUBE FACILITY HAZARD CLASS 3-4 2740 VEHICLE REPAIR HAZARD CLASS 3-4 2751 Car Wash Drive Thru HAZARD CLASS 3-4 2752 Car Wash Automatic HAZARD CLASS 3-4 2800 PARKING GARAGE NOT USED 3000 GREENHOUSE NOT USED 3200 THEATER, ENCLOSED HAZARD CLASS 7 3400 RECREATION/CLUB BUILDING/MEETING HAZARD CLASS 7 3800 GOLF COURSE HAZARD CLASS 7 3910 AVERAGE HOTEL HAZARD CLASS 7 4100 LIGHT MANUFACTURING HAZARD CLASS 3-4 4400 PACKING PLANT/COLD STORAGE FREEZERS HAZARD CLASS 5 4610 FOOD PROCESSING FREEZER HAZARD CLASS 5 4800 WAREHOUSE HAZARD CLASS 3-4 4807 Ind Warehouse II HAZARD CLASS 3-4 4808 Ind Distribution I HAZARD CLASS 3-4 4810 DISTRIBUTION WAREHOUSE HAZARD CLASS 3-4 4820 Mini Warehouse HAZARD CLASS 3-4 4825 Mini Warehouse HAZARD CLASS 3-4 4830 TRUCK TERMINAL HAZARD CLASS 3-4 4900 BARN/SHED HAZARD CLASS 5 7100 CHURCH HAZARD CLASS 6 7200 SCHOOL/COLLEGE HAZARD CLASS 7 7400 HOME FOR THE AGED HAZARD CLASS 7 7600 MORTUARY HAZARD CLASS 6 7700 CLUB/LODGE/HALL HAZARD CLASS 7 8000 NOT USED NOT USED 8300 PUBLIC SCHOOL HAZARD CLASS 7 8500 HOSPITAL HAZARD CLASS 7 8600 COUNTY BUILDING HAZARD CLASS 6 8800 FEDERAL BUILDING HAZARD CLASS 6 8900 MUNICIPAL BUILDING HAZARD CLASS 6 9100 UTILITIES HAZARD CLASS 6 Appendix D FLORIDA DEPARTMENT OF REVENUE PROPERTY USE CODES Anser Advisory Consulting, LLC │ D-1 Code Description 0000 VACANT 0100 SINGLE FAMILY 0200 MOBILE HOME 0300 MULTIFAMILY 0400 CONDOMINIUM 0500 COOPERATIVE 0600 RETIREMENT 0700 MISC. RESIDENCE 0800 MFR <10 UNITS 0900 COMMON AREA 1000 VACANT COMM 1100 STORES 1200 STORE/OFF/RES 1300 DEPT STORE 1400 SUPERMARKET 1500 SH CTR REGIONAL 1600 SH CTR CMMITY 1601 SH CTR NBHD 1700 OFFICE 1 STORY 1701 POST OFFICE 1800 OFF MULTISTORY 1900 PROF OFFICES 2000 AIRPORT 2100 RESTAURANT 2200 REST, DRIVE-IN 2300 FINANCIAL 2400 INSURANCE 2500 SERVICE SHOPS 2600 SERV STATIONS 2700 AUTO SALES 2800 PKG LOT (COMM) 2801 MOBILE HOME PARK 2900 WHOLESALER 3000 FLORIST 3100 DRV-IN THEATER 3200 THEATER 3300 NIGHT CLUBS 3400 BOWLING ALLEY 3500 TOURIST ATTRACTION 3600 CAMPS 3700 RACETRACK 3800 GOLF COURSE 3900 MOTEL 4000 VACANT INDUSTRIAL 4100 LIGHT MFG 4200 HEAVY MFG 4300 LUMBER YD/MILL Anser Advisory Consulting, LLC │ D-2 Code Description 4400 PACKING 4500 BOTTLER 4600 FOOD PROCESSING 4700 MIN PROCESSING 4800 WAREH/DIST TERM 4900 OPEN STORAGE 5000 IMPROVED AGRI 5100 CROPSOIL CLASS1 5200 CROPSOIL CLASS2 5300 CROPSOIL CLASS3 5400 TMBR SI 90+ 5500 TMBR SI 80-89 5600 TMBR SI 70-79 5700 TMBR SI 60-69 5800 TMBR SI 50-59 5900 TMBR NOT CLSSFD 6000 GRZGSOIL CLASS1 6100 GRZGSOIL CLASS2 6200 GRZGSOIL CLASS3 6300 GRZGSOIL CLASS4 6400 GRZGSOIL CLASS5 6500 GRZGSOIL CLASS6 6600 ORCHARD GROVES 6700 POUL/BEES/FISH 6800 DAIRIES/FEEDLTS 6900 ORN/MISC AGRI 7000 VACANT INSTITUTIONAL 7100 CHURCHES 7200 PRV SCHL/COLL 7300 PRV HOSPITAL 7400 NURSING HOME 7500 ORPHNG/NON-PROF 7600 MORT/CEMETERY 7700 CLB/LDG/UN HALL 7800 SANI/ REST HOME 7900 CULTURAL 8000 WATER MGT DIST 8100 MILITARY 8200 FOREST/PK/REC 8300 PUB CTY SCHOOL 8400 COLLEGE 8500 HOSPITAL 8600 CTY INC NONMUNI 8700 STATE 8800 FEDERAL 8900 MUNICIPAL 9000 LEASEHOLD INT 9100 UTILITY Anser Advisory Consulting, LLC │ D-3 Code Description 9200 MING/PET/GASLND 9300 SUBSURF RIGHTS 9400 RIGHT-OF-WAY 9500 RIVERS/LAKES 9600 SEWG/WASTE LAND 9700 OUTDR REC/PK LD 9800 CENTRALLY ASSD 9900 ACRG NOT ZND AG 9999 EXEMPT Appendix E FIRE PROTECTION UNIT ASSIGNMENT TABLE Anser Advisory Consulting, LLC │ E-1 Square Foot Tier Min Sq Ft Max Sq Ft Equivalent Fire Protection Units Factored Fire Protection Units CLASS 7 TIER 1 100 1199 1 0.9847 CLASS 7 TIER 2 1200 1999 1.5 1.4771 CLASS 7 TIER 3 2000 3099 2 1.9694 CLASS 7 TIER 4 3100 4499 2.5 2.4618 CLASS 7 TIER 5 4500 6099 3 2.9541 CLASS 7 TIER 6 6100 7999 3.5 3.4465 CLASS 7 TIER 7 8000 9999 4 3.9388 CLASS 7 TIER 8 10000 12399 4.5 4.4312 CLASS 7 TIER 9 12400 14999 5 4.9235 CLASS 7 TIER 10 15000 17799 5.5 5.4159 CLASS 7 TIER 11 17800 20899 6 5.9082 CLASS 7 TIER 12 20900 24199 6.5 6.4006 CLASS 7 TIER 13 24200 27799 7 6.8929 CLASS 7 TIER 14 27800 31699 7.5 7.3853 CLASS 7 TIER 15 31700 35699 8 7.8776 CLASS 7 TIER 16 35700 39999 8.5 8.3700 CLASS 7 TIER 17 40000 44599 9 8.8623 CLASS 7 TIER 18 44600 49399 9.5 9.3547 CLASS 7 TIER 19 49400 54499 10 9.8470 CLASS 7 TIER 20 54500 59799 10.5 10.3394 CLASS 7 TIER 21 59800 65399 11 10.8317 CLASS 7 TIER 22 65400 71199 11.5 11.3241 CLASS 7 TIER 23 71200 77199 12 11.8164 CLASS 7 TIER 24 77200 83499 12.5 12.3088 CLASS 7 TIER 25 83500 89999 13 12.8011 CLASS 7 TIER 26 90000 96799 13.5 13.2935 CLASS 7 TIER 27 96800 103899 14 13.7858 CLASS 7 TIER 28 103900 111199 14.5 14.2782 CLASS 7 TIER 29 111200 118699 15 14.7705 CLASS 7 TIER 30 118700 126499 15.5 15.2629 CLASS 7 TIER 31 126500 134499 16 15.7552 CLASS 7 TIER 32 134500 142799 16.5 16.2476 CLASS 7 TIER 33 142800 151299 17 16.7399 CLASS 7 TIER 34 151300 159999 17.5 17.2323 CLASS 7 TIER 35 160000 169099 18 17.7246 CLASS 7 TIER 36 169100 178299 18.5 18.2170 CLASS 7 TIER 37 178300 187799 19 18.7093 CLASS 7 TIER 38 187800 197599 19.5 19.2017 CLASS 7 TIER 39 197600 207599 20 19.6940 CLASS 7 TIER 40 207600 217799 20.5 20.1864 CLASS 7 TIER 41 217800 228299 21 20.6787 CLASS 7 TIER 42 228300 239099 21.5 21.1711 CLASS 7 TIER 43 239100 249999 22 21.6634 CLASS 7 TIER 44 250000 261299 22.5 22.1558 CLASS 7 TIER 45 261300 272799 23 22.6481 CLASS 7 TIER 46 272800 284499 23.5 23.1405 CLASS 7 TIER 47 284500 296499 24 23.6328 Anser Advisory Consulting, LLC │ E-2 Square Foot Tier Min Sq Ft Max Sq Ft Equivalent Fire Protection Units Factored Fire Protection Units CLASS 7 TIER 48 296500 308699 24.5 24.1252 CLASS 7 TIER 49 308700 321199 25 24.6175 CLASS 7 TIER 50 321200 333899 25.5 25.1099 CLASS 7 TIER 51 333900 346799 26 25.6022 CLASS 7 TIER 52 346800 359999 26.5 26.0946 CLASS 7 TIER 53 360000 373499 27 26.5869 CLASS 7 TIER 54 373500 387199 27.5 27.0793 CLASS 7 TIER 55 387200 401199 28 27.5716 CLASS 7 TIER 56 401200 415399 28.5 28.0640 CLASS 7 TIER 57 415400 429799 29 28.5563 CLASS 7 TIER 58 429800 444499 29.5 29.0487 CLASS 7 TIER 59 444500 459399 30 29.5410 CLASS 7 TIER 60 459400 474599 30.5 30.0334 CLASS 7 TIER 61 474600 489999 31 30.5257 CLASS 7 TIER 62 490000 505699 31.5 31.0181 CLASS 7 TIER 63 505700 521699 32 31.5104 CLASS 7 TIER 64 521700 537799 32.5 32.0028 CLASS 7 TIER 65 537800 554199 33 32.4951 CLASS 7 TIER 66 554200 570899 33.5 32.9875 CLASS 7 TIER 67 570900 587799 34 33.4798 CLASS 7 TIER 68 587800 604999 34.5 33.9722 CLASS 7 TIER 69 605000 622399 35 34.4645 CLASS 7 TIER 70 622400 639999 35.5 34.9569 CLASS 7 TIER 71 640000 657999 36 35.4492 CLASS 7 TIER 72 658000 676099 36.5 35.9416 CLASS 7 TIER 73 676100 694499 37 36.4339 CLASS 7 TIER 74 694500 713099 37.5 36.9263 CLASS 7 TIER 75 713100 731999 38 37.4186 CLASS 7 TIER 76 732000 751199 38.5 37.9110 CLASS 7 TIER 77 751200 770499 39 38.4033 CLASS 7 TIER 78 770500 790199 39.5 38.8957 CLASS 7 TIER 79 790200 999999999 40 39.3880 CLASS 6 TIER 1 100 899 1 1.6803 CLASS 6 TIER 2 900 1599 1.5 2.5205 CLASS 6 TIER 3 1600 2499 2 3.3606 CLASS 6 TIER 4 2500 3499 2.5 4.2008 CLASS 6 TIER 5 3500 4799 3 5.0409 CLASS 6 TIER 6 4800 6199 3.5 5.8811 CLASS 6 TIER 7 6200 7799 4 6.7212 CLASS 6 TIER 8 7800 9699 4.5 7.5614 CLASS 6 TIER 9 9700 11699 5 8.4015 CLASS 6 TIER 10 11700 13899 5.5 9.2417 CLASS 6 TIER 11 13900 16299 6 10.0818 CLASS 6 TIER 12 16300 18899 6.5 10.9220 CLASS 6 TIER 13 18900 21699 7 11.7621 CLASS 6 TIER 14 21700 24699 7.5 12.6023 CLASS 6 TIER 15 24700 27799 8 13.4424 CLASS 6 TIER 16 27800 31199 8.5 14.2826 Anser Advisory Consulting, LLC │ E-3 Square Foot Tier Min Sq Ft Max Sq Ft Equivalent Fire Protection Units Factored Fire Protection Units CLASS 6 TIER 17 31200 34699 9 15.1227 CLASS 6 TIER 18 34700 38499 9.5 15.9629 CLASS 6 TIER 19 38500 42399 10 16.8030 CLASS 6 TIER 20 42400 46599 10.5 17.6432 CLASS 6 TIER 21 46600 50899 11 18.4833 CLASS 6 TIER 22 50900 55399 11.5 19.3235 CLASS 6 TIER 23 55400 60099 12 20.1636 CLASS 6 TIER 24 60100 64999 12.5 21.0038 CLASS 6 TIER 25 65000 70099 13 21.8439 CLASS 6 TIER 26 70100 75399 13.5 22.6841 CLASS 6 TIER 27 75400 80899 14 23.5242 CLASS 6 TIER 28 80900 86599 14.5 24.3644 CLASS 6 TIER 29 86600 92399 15 25.2045 CLASS 6 TIER 30 92400 98499 15.5 26.0447 CLASS 6 TIER 31 98500 104699 16 26.8848 CLASS 6 TIER 32 104700 111199 16.5 27.7250 CLASS 6 TIER 33 111200 117799 17 28.5651 CLASS 6 TIER 34 117800 124599 17.5 29.4053 CLASS 6 TIER 35 124600 131599 18 30.2454 CLASS 6 TIER 36 131600 138799 18.5 31.0856 CLASS 6 TIER 37 138800 146199 19 31.9257 CLASS 6 TIER 38 146200 153799 19.5 32.7659 CLASS 6 TIER 39 153800 161599 20 33.6060 CLASS 6 TIER 40 161600 169599 20.5 34.4462 CLASS 6 TIER 41 169600 177799 21 35.2863 CLASS 6 TIER 42 177800 186099 21.5 36.1265 CLASS 6 TIER 43 186100 194699 22 36.9666 CLASS 6 TIER 44 194700 203399 22.5 37.8068 CLASS 6 TIER 45 203400 212399 23 38.6469 CLASS 6 TIER 46 212400 221499 23.5 39.4871 CLASS 6 TIER 47 221500 230799 24 40.3272 CLASS 6 TIER 48 230800 240299 24.5 41.1674 CLASS 6 TIER 49 240300 249999 25 42.0075 CLASS 6 TIER 50 250000 259899 25.5 42.8477 CLASS 6 TIER 51 259900 269999 26 43.6878 CLASS 6 TIER 52 270000 280299 26.5 44.5280 CLASS 6 TIER 53 280300 290799 27 45.3681 CLASS 6 TIER 54 290800 301499 27.5 46.2083 CLASS 6 TIER 55 301500 312299 28 47.0484 CLASS 6 TIER 56 312300 323399 28.5 47.8886 CLASS 6 TIER 57 323400 334599 29 48.7287 CLASS 6 TIER 58 334600 346099 29.5 49.5689 CLASS 6 TIER 59 346100 357699 30 50.4090 CLASS 6 TIER 60 357700 369499 30.5 51.2492 CLASS 6 TIER 61 369500 381499 31 52.0893 CLASS 6 TIER 62 381500 393699 31.5 52.9295 CLASS 6 TIER 63 393700 406099 32 53.7696 CLASS 6 TIER 64 406100 418699 32.5 54.6098 Anser Advisory Consulting, LLC │ E-4 Square Foot Tier Min Sq Ft Max Sq Ft Equivalent Fire Protection Units Factored Fire Protection Units CLASS 6 TIER 65 418700 431499 33 55.4499 CLASS 6 TIER 66 431500 444499 33.5 56.2901 CLASS 6 TIER 67 444500 457699 34 57.1302 CLASS 6 TIER 68 457700 470999 34.5 57.9704 CLASS 6 TIER 69 471000 484599 35 58.8105 CLASS 6 TIER 70 484600 498299 35.5 59.6507 CLASS 6 TIER 71 498300 512299 36 60.4908 CLASS 6 TIER 72 512300 526399 36.5 61.3310 CLASS 6 TIER 73 526400 540699 37 62.1711 CLASS 6 TIER 74 540700 555199 37.5 63.0113 CLASS 6 TIER 75 555200 569899 38 63.8514 CLASS 6 TIER 76 569900 584799 38.5 64.6916 CLASS 6 TIER 77 584800 599899 39 65.5317 CLASS 6 TIER 78 599900 615199 39.5 66.3719 CLASS 6 TIER 79 615200 999999999 40 67.2120 CLASS 5 TIER 1 100 699 1 1.6238 CLASS 5 TIER 2 700 1199 1.5 2.4357 CLASS 5 TIER 3 1200 1799 2 3.2476 CLASS 5 TIER 4 1800 2499 2.5 4.0595 CLASS 5 TIER 5 2500 3499 3 4.8714 CLASS 5 TIER 6 3500 4499 3.5 5.6833 CLASS 5 TIER 7 4500 5699 4 6.4952 CLASS 5 TIER 8 5700 6999 4.5 7.3071 CLASS 5 TIER 9 7000 8499 5 8.1190 CLASS 5 TIER 10 8500 9999 5.5 8.9309 CLASS 5 TIER 11 10000 11799 6 9.7428 CLASS 5 TIER 12 11800 13699 6.5 10.5547 CLASS 5 TIER 13 13700 15699 7 11.3666 CLASS 5 TIER 14 15700 17799 7.5 12.1785 CLASS 5 TIER 15 17800 20099 8 12.9904 CLASS 5 TIER 16 20100 22499 8.5 13.8023 CLASS 5 TIER 17 22500 25099 9 14.6142 CLASS 5 TIER 18 25100 27799 9.5 15.4261 CLASS 5 TIER 19 27800 30699 10 16.2380 CLASS 5 TIER 20 30700 33699 10.5 17.0499 CLASS 5 TIER 21 33700 36799 11 17.8618 CLASS 5 TIER 22 36800 39999 11.5 18.6737 CLASS 5 TIER 23 40000 43499 12 19.4856 CLASS 5 TIER 24 43500 46999 12.5 20.2975 CLASS 5 TIER 25 47000 50699 13 21.1094 CLASS 5 TIER 26 50700 54499 13.5 21.9213 CLASS 5 TIER 27 54500 58499 14 22.7332 CLASS 5 TIER 28 58500 62499 14.5 23.5451 CLASS 5 TIER 29 62500 66799 15 24.3570 CLASS 5 TIER 30 66800 71199 15.5 25.1689 CLASS 5 TIER 31 71200 75699 16 25.9808 CLASS 5 TIER 32 75700 80299 16.5 26.7927 CLASS 5 TIER 33 80300 85099 17 27.6046 Anser Advisory Consulting, LLC │ E-5 Square Foot Tier Min Sq Ft Max Sq Ft Equivalent Fire Protection Units Factored Fire Protection Units CLASS 5 TIER 34 85100 89999 17.5 28.4165 CLASS 5 TIER 35 90000 95099 18 29.2284 CLASS 5 TIER 36 95100 100299 18.5 30.0403 CLASS 5 TIER 37 100300 105699 19 30.8522 CLASS 5 TIER 38 105700 111199 19.5 31.6641 CLASS 5 TIER 39 111200 116799 20 32.4760 CLASS 5 TIER 40 116800 122499 20.5 33.2879 CLASS 5 TIER 41 122500 128499 21 34.0998 CLASS 5 TIER 42 128500 134499 21.5 34.9117 CLASS 5 TIER 43 134500 140699 22 35.7236 CLASS 5 TIER 44 140700 146999 22.5 36.5355 CLASS 5 TIER 45 147000 153499 23 37.3474 CLASS 5 TIER 46 153500 159999 23.5 38.1593 CLASS 5 TIER 47 160000 166799 24 38.9712 CLASS 5 TIER 48 166800 173699 24.5 39.7831 CLASS 5 TIER 49 173700 180699 25 40.5950 CLASS 5 TIER 50 180700 187799 25.5 41.4069 CLASS 5 TIER 51 187800 195099 26 42.2188 CLASS 5 TIER 52 195100 202499 26.5 43.0307 CLASS 5 TIER 53 202500 210099 27 43.8426 CLASS 5 TIER 54 210100 217799 27.5 44.6545 CLASS 5 TIER 55 217800 225699 28 45.4664 CLASS 5 TIER 56 225700 233699 28.5 46.2783 CLASS 5 TIER 57 233700 241799 29 47.0902 CLASS 5 TIER 58 241800 249999 29.5 47.9021 CLASS 5 TIER 59 250000 258499 30 48.7140 CLASS 5 TIER 60 258500 266999 30.5 49.5259 CLASS 5 TIER 61 267000 275699 31 50.3378 CLASS 5 TIER 62 275700 284499 31.5 51.1497 CLASS 5 TIER 63 284500 293499 32 51.9616 CLASS 5 TIER 64 293500 302499 32.5 52.7735 CLASS 5 TIER 65 302500 311799 33 53.5854 CLASS 5 TIER 66 311800 321199 33.5 54.3973 CLASS 5 TIER 67 321200 330699 34 55.2092 CLASS 5 TIER 68 330700 340299 34.5 56.0211 CLASS 5 TIER 69 340300 350099 35 56.8330 CLASS 5 TIER 70 350100 359999 35.5 57.6449 CLASS 5 TIER 71 360000 370099 36 58.4568 CLASS 5 TIER 72 370100 380299 36.5 59.2687 CLASS 5 TIER 73 380300 390699 37 60.0806 CLASS 5 TIER 74 390700 401199 37.5 60.8925 CLASS 5 TIER 75 401200 411799 38 61.7044 CLASS 5 TIER 76 411800 422499 38.5 62.5163 CLASS 5 TIER 77 422500 433499 39 63.3282 CLASS 5 TIER 78 433500 444499 39.5 64.1401 CLASS 5 TIER 79 444500 999999999 40 64.9520 CLASS 3-4 TIER 1 100 499 1 1.0813 CLASS 3-4 TIER 2 500 899 1.5 1.6220 Anser Advisory Consulting, LLC │ E-6 Square Foot Tier Min Sq Ft Max Sq Ft Equivalent Fire Protection Units Factored Fire Protection Units CLASS 3-4 TIER 3 900 1399 2 2.1626 CLASS 3-4 TIER 4 1400 1899 2.5 2.7033 CLASS 3-4 TIER 5 1900 2599 3 3.2439 CLASS 3-4 TIER 6 2600 3399 3.5 3.7846 CLASS 3-4 TIER 7 3400 4299 4 4.3252 CLASS 3-4 TIER 8 4300 5299 4.5 4.8659 CLASS 3-4 TIER 9 5300 6399 5 5.4065 CLASS 3-4 TIER 10 6400 7599 5.5 5.9472 CLASS 3-4 TIER 11 7600 8899 6 6.4878 CLASS 3-4 TIER 12 8900 10299 6.5 7.0285 CLASS 3-4 TIER 13 10300 11899 7 7.5691 CLASS 3-4 TIER 14 11900 13499 7.5 8.1098 CLASS 3-4 TIER 15 13500 15199 8 8.6504 CLASS 3-4 TIER 16 15200 17099 8.5 9.1911 CLASS 3-4 TIER 17 17100 18999 9 9.7317 CLASS 3-4 TIER 18 19000 21099 9.5 10.2724 CLASS 3-4 TIER 19 21100 23199 10 10.8130 CLASS 3-4 TIER 20 23200 25499 10.5 11.3537 CLASS 3-4 TIER 21 25500 27799 11 11.8943 CLASS 3-4 TIER 22 27800 30299 11.5 12.4350 CLASS 3-4 TIER 23 30300 32899 12 12.9756 CLASS 3-4 TIER 24 32900 35499 12.5 13.5163 CLASS 3-4 TIER 25 35500 38299 13 14.0569 CLASS 3-4 TIER 26 38300 41199 13.5 14.5976 CLASS 3-4 TIER 27 41200 44199 14 15.1382 CLASS 3-4 TIER 28 44200 47299 14.5 15.6789 CLASS 3-4 TIER 29 47300 50499 15 16.2195 CLASS 3-4 TIER 30 50500 53799 15.5 16.7602 CLASS 3-4 TIER 31 53800 57199 16 17.3008 CLASS 3-4 TIER 32 57200 60799 16.5 17.8415 CLASS 3-4 TIER 33 60800 64399 17 18.3821 CLASS 3-4 TIER 34 64400 68099 17.5 18.9228 CLASS 3-4 TIER 35 68100 71899 18 19.4634 CLASS 3-4 TIER 36 71900 75899 18.5 20.0041 CLASS 3-4 TIER 37 75900 79899 19 20.5447 CLASS 3-4 TIER 38 79900 84099 19.5 21.0854 CLASS 3-4 TIER 39 84100 88299 20 21.6260 CLASS 3-4 TIER 40 88300 92699 20.5 22.1667 CLASS 3-4 TIER 41 92700 97099 21 22.7073 CLASS 3-4 TIER 42 97100 101699 21.5 23.2480 CLASS 3-4 TIER 43 101700 106399 22 23.7886 CLASS 3-4 TIER 44 106400 111199 22.5 24.3293 CLASS 3-4 TIER 45 111200 115999 23 24.8699 CLASS 3-4 TIER 46 116000 120999 23.5 25.4106 CLASS 3-4 TIER 47 121000 126099 24 25.9512 CLASS 3-4 TIER 48 126100 131299 24.5 26.4919 CLASS 3-4 TIER 49 131300 136599 25 27.0325 CLASS 3-4 TIER 50 136600 141999 25.5 27.5732 Anser Advisory Consulting, LLC │ E-7 Square Foot Tier Min Sq Ft Max Sq Ft Equivalent Fire Protection Units Factored Fire Protection Units CLASS 3-4 TIER 51 142000 147499 26 28.1138 CLASS 3-4 TIER 52 147500 153199 26.5 28.6545 CLASS 3-4 TIER 53 153200 158899 27 29.1951 CLASS 3-4 TIER 54 158900 164699 27.5 29.7358 CLASS 3-4 TIER 55 164700 170699 28 30.2764 CLASS 3-4 TIER 56 170700 176699 28.5 30.8171 CLASS 3-4 TIER 57 176700 182799 29 31.3577 CLASS 3-4 TIER 58 182800 189099 29.5 31.8984 CLASS 3-4 TIER 59 189100 195399 30 32.4390 CLASS 3-4 TIER 60 195400 201899 30.5 32.9797 CLASS 3-4 TIER 61 201900 208499 31 33.5203 CLASS 3-4 TIER 62 208500 215099 31.5 34.0610 CLASS 3-4 TIER 63 215100 221899 32 34.6016 CLASS 3-4 TIER 64 221900 228799 32.5 35.1423 CLASS 3-4 TIER 65 228800 235799 33 35.6829 CLASS 3-4 TIER 66 235800 242899 33.5 36.2236 CLASS 3-4 TIER 67 242900 249999 34 36.7642 CLASS 3-4 TIER 68 250000 257299 34.5 37.3049 CLASS 3-4 TIER 69 257300 264799 35 37.8455 CLASS 3-4 TIER 70 264800 272299 35.5 38.3862 CLASS 3-4 TIER 71 272300 279899 36 38.9268 CLASS 3-4 TIER 72 279900 287599 36.5 39.4675 CLASS 3-4 TIER 73 287600 295399 37 40.0081 CLASS 3-4 TIER 74 295400 303299 37.5 40.5488 CLASS 3-4 TIER 75 303300 311399 38 41.0894 CLASS 3-4 TIER 76 311400 319499 38.5 41.6301 CLASS 3-4 TIER 77 319500 327799 39 42.1707 CLASS 3-4 TIER 78 327800 336099 39.5 42.7114 CLASS 3-4 TIER 79 336100 999999999 40 43.2520