HomeMy WebLinkAboutItem 12 Adoption of the Amended and Restated Final Resolution Pertaining to Fire Protection Assessments for FY '25-'26
City of Ocoee ▪ 1 N. Bluford Avenue ▪ Ocoee, Florida 34761
Phone: (407) 905-3100 ▪ www.ocoee.org
STAFF REPORT
Meeting Date: July 15, 2025
Item #: 12
Contact Name: Michael Rumer Department Director:
Contact Number: Ext. 6434 City Manager: Craig Shadrix
Subject: Adoption of the Amended and Restated Final Resolution Pertaining to Fire Protection
Assessments for Fiscal Year 2025–2026. (Assistant City Manager Rumer)
Background Summary: The City currently charges fire protection service assessments within its
incorporated boundaries pursuant to a methodology established in a study conducted by Anser Advisory,
formerly known as Government Services Group (GSG), dated August 2013. Section 2.08 of the City’s Fire
Protection Assessment Ordinance, adopted as Ordinance No. 2013-010 on August 6, 2013, sets forth the
procedure for determining the Fire Protection Assessment for each subsequent fiscal year.
Since 2014, an annual fire protection assessment has been imposed pursuant to Ordinance No. 2014-008 at a
rate of $69.50 per fire protection unit. For Fiscal Year 2025, the $69.50 rate generated approximately $2.1
million for fire protection services. These revenues account for approximately 17.97% of the Fire Department’s
total adopted budget of $13,197,529 for the fiscal year. It should be noted that fire protection assessments are
applied exclusively to fire protection services, including capital expenditures, and do not include emergency
medical services (EMS) or ambulatory transport operations.
To ensure the Fire Protection Assessment program remains current, equitable, and legally defensible, the City
has retained Anser Advisory to assist with an update of the program for Fiscal Year 2025–2026. As part of this
effort, Anser Advisory has prepared a new City of Ocoee Fire Assessment Memorandum, which includes the
following components:
• A general description of the fire protection services, facilities, and programs to be provided;
• The Fire Protection Assessed Cost for FY 2026, representing the portion of the Fire Department’s
budget eligible portion of the Fire Department’s budget eligible to be funded through the assessment.
• The proposed assessment rates for the upcoming fiscal year.
The primary objectives of this update are to:
1. Develop pro forma budgets and corresponding assessment rates for FY 2025–26; and
2. Ensure the program’s continued compliance with current legislative requirements and applicable case
law governing the legal enforceability of non-ad valorem assessments.
As part of the update, Anser Advisory has calculated revised assessment rates and classifications necessary
to fully fund the assessable costs associated with providing fire protection services within the City. Notably,
while the analysis identifies the funding needed to fully support these services, the City retains discretion—
City of Ocoee ▪ 1 N. Bluford Avenue ▪ Ocoee, Florida 34761
Phone: (407) 905-3100 ▪ www.ocoee.org
based on policy direction—to fund all or only a portion of these costs through fire assessments.
Additionally, the memorandum outlines the methodology used to identify the total assessable cost of providing
fire protection services (net of other revenue sources), and to allocate those costs to the properties that
receive a special benefit from such services.
Finally, the updated assessment study establishes a proposed new maximum rate of $386.75 per fire
protection assessment unit, which represents the full funding level required to support the Fire Department’s
total projected expenditures for FY 2026.
On May 20, 2025, the City Commission approved Resolution 2025-05, which set the initial maximum rate at
$139.23 per fire protection unit—representing approximately 36% of the funding for fire protection services.
The actual rate will be established with the adoption of this resolution. The Commission can lower the rate to
any amount under $139.23; However, the Commission cannot raise the rate above the published rate.
Staff recommends the Commission adopt the Amended and Restated Final Assessment Resolution for Fire
Assessments at a maximum rate at $139.23 per fire protection unit. This document serves as the Amended
and Restated Final Assessment Resolution as defined in Section 77-1 of the Code of Ordinances. This
increase would generate an estimated additional $2–$2.1 million in revenue for FY 2026. 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 primarily on ad valorem (property) taxes to cover assessable fire
protection expenditures is becoming increasingly unpredictable due to changes in traditional state revenue
sources. Most recently, Florida voters approved Amendment 5 in the November 2024 election, which provides
for an annual inflation-based adjustment to the second $25,000 homestead exemption for non-school property
taxes. As this exemption grows with the Consumer Price Index (CPI), it reduces the City's ability to generate
consistent revenue from property taxes—particularly during periods of high inflation—while the cost of
providing essential services such as fire protection continues to rise.
Given these constraints, adopting a more stable, transparent, and equitable funding mechanism—such as an
updated and legally defensible fire assessment—ensures that all property owners who benefit from fire
protection services contribute fairly to their cost. Unlike property taxes, fire assessments are based on the
benefit received, not property value, meaning every parcel pays a share that reflects its service demand.
Key benefits of updating the fire assessment now include:
• Predictable Revenue: A fire assessment provides a dedicated and stable source of funding, reducing
dependency on fluctuating tax revenues and state aid.
• Transparency: The revenue generated is reported in the City Auditor's Annual Financial Report
submitted to the State of Florida Department of Financial Services as a line item.
• Fair Cost Distribution: Assessments are applied uniformly to all properties based on the level of service
provided, ensuring equity across the city.
• Strategic Fiscal Planning: Establishing appropriate assessment rates today reduces the risk of larger,
more burdensome increases in the future as service demands and costs grow.
City of Ocoee ▪ 1 N. Bluford Avenue ▪ Ocoee, Florida 34761
Phone: (407) 905-3100 ▪ www.ocoee.org
Issue:
Should the Honorable Mayor and City Commissioners Adopt the Amended and Restated Final Assessment
Resolution for the FY 25-26 Fire Protection Assessments providing a rate increase from $69.50 to $139.23 per
fire protection unit?
Recommendations:
Staff recommends the Honorable Mayor and City Commissioners Adopt the Amended and Restated Final
Assessment Resolution for the FY 25-26 Fire Protection Assessments, with a rate increase from $69.50 to
$139.23 per fire protection unit.
Attachments:
1. Amended Restated FAR
2. Final Ocoee Fire Assessment Memorandum
Financial Impacts:
Adoption of Resolution with a rate increase to $139.32 will provide an additional $2,006,712.00 in defined Fire
Protection service funding.
Type of Item: Public Hearing
CITY OF OCOEE, FLORIDA
AMENDED AND RESTATED
FINAL ASSESSMENT RESOLUTION
ADOPTED JULY 15, 2025
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TABLE OF CONTENTS
Page
SECTION 1. AUTHORITY. ................................................................................. 2
SECTION 2. DEFINITIONS AND INTERPRETATION. ...................................... 3
SECTION 3. REIMPOSITION OF FIRE PROTECTION ASSESSMENTS. ........ 3
SECTION 4. COLLECTION OF ASSESSMENTS. ............................................. 6
SECTION 5. CONFIRMATION OF AMENDED AND RESTATED INITIAL
ASSESSMENT RESOLUTION. ..................................................... 7
SECTION 6. EFFECT OF ADOPTION OF RESOLUTION. ................................ 7
SECTION 7. SEVERABILITY. ............................................................................ 7
SECTION 8. CONFLICTS. ................................................................................. 7
SECTION 9. EFFECTIVE DATE. ....................................................................... 8
APPENDIX A: AFFIDAVIT REGARDING NOTICE MAILED
TO PROPERTY OWNERS .......................................................... A-1
APPENDIX B: PROOF OF PUBLICATION ......................................................... B-1
APPENDIX C: FORM OF CERTIFICATE OF NON-AD VALOREM
ASSESSMENT ROLL ................................................................. C-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;
IMPOSING FIRE PROTECTION ASSESSMENTS AGAINST
ASSESSED PROPERTY LOCATED WITHIN THE CITY OF
OCOEE FOR THE FISCAL YEAR BEGINNING OCTOBER 1,
2025; APPROVING THE ASSESSMENT ROLL; PROVIDING
FOR COLLECTION; PROVIDING FOR EFFECT,
SEVERABILITY, CONFLICTS, AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS, the City Commission of the City of Ocoee, Florida, has enacted
Ordinance No. 2013-010 (the "Ordinance"), as codified in Chapter 77 of the City of Ocoee
Codes of Ordinances, which authorizes the imposition of Fire Protection Assessments for
fire protection services, facilities, and programs against Assessed Property located within
the City;
WHEREAS, the reimposition of a Fire Protection Assessment for fire protection
services, facilities, and programs each fiscal year is an equitable and efficient method of
allocating and apportioning Fire Protection Assessed Cost among parcels of Assessed
Property;
WHEREAS, the City Commission desires to reimpose a Fire Protection Assessment
within the City using the procedures provided by the Ordinance, including the tax bill
collection method for the Fiscal Year beginning on October 1, 2025;
WHEREAS, the City Commission, on May 20, 2025, adopted Resolution No. 2025-
05 (the "Amended and Restated Initial Assessment Resolution") containing and referencing
a brief and general description of the fire protection facilities and services to be provided to
Assessed Property, describing the method of apportioning the Fire Protection Assessed
2
Cost to compute the Fire Protection Assessment for fire protection services, facilities, and
programs against Assessed Property, estimating a rate of assessment, and directing the
updating and preparation of the Assessment Roll, provision of published and mailed notice
required by the Ordinance;
WHEREAS, pursuant to the Ordinance, the City Commission is required to confirm
or repeal the Amended and Restated Initial Assessment Resolution, with such
amendments as the City Commission deems appropriate, after hearing comments and
objections of all interested parties;
WHEREAS, the Assessment Roll has heretofore been made available for inspection
by the public, as required by the Ordinance;
WHEREAS, notice of a public hearing has been published and mailed as required
by the terms of the Ordinance, which provides notice to all interested persons of an
opportunity to be heard; an affidavit regarding the form of notice mailed being attached
hereto as Appendix A and the proof of publication being attached hereto as Appendix B;
WHEREAS, a public hearing was held on July 15, 2025, and comments and
objections of all interested persons were heard and considered as required by the terms of
the Ordinance.
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”);
Resolution No. 2025-05 (the "Amended and Restated Initial Assessment Resolution"); the
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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. DEFINITIONS AND INTERPRETATION.
(A) This resolution constitutes the Amended and Restated Final Assessment
Resolution as defined in Section 77-1 of the Ordinance.
(B) All capitalized terms in this resolution shall have the meanings defined in the
Ordinance and the Amended and Restated Initial Assessment Resolution.
(C) Unless the context indicates otherwise, words imparting the singular number,
include the plural number, and vice versa; the terms "hereof," "hereby," "herein," "hereto,"
"hereunder" and similar terms refer to this resolution; and the term "hereafter" means after,
and the term "heretofore" means before, the effective date of this resolution. Words of any
gender include the correlative words of the other genders, unless the sense indicates
otherwise. Words imparting the singular number, include the plural number, and vice versa.
SECTION 3. REIMPOSITION OF FIRE PROTECTION ASSESSMENTS.
(A) The parcels of Assessed Property included in the Assessment Roll which is
hereby approved, are hereby found to be specially benefited by the provision of the fire
protection services, facilities, and programs described or referenced in the Amended and
Restated Initial Assessment Resolution in the amount of the Fire Protection Assessment
set forth in the Assessment Roll, a copy of which was present or available for inspection at
the above referenced public hearing and is incorporated herein by reference. Additionally,
the Assessment Roll, as approved, includes those Tax Parcels of Assessed Property that
cannot be set forth in that Assessment Roll due to the provisions of Section 119.071(4),
Florida Statutes, concerning exempt “home addresses.”
4
(B) It is hereby ascertained, determined and declared that each parcel of
Assessed Property within the City will be specially benefitted by the City's provision of fire
protection services, facilities, and programs in an amount not less than the Fire Protection
Assessment for such parcel, computed in the manner set forth in the Amended and
Restated Initial Assessment Resolution.
(C) Adoption of this Amended and Restated Final Assessment Resolution
constitutes a legislative determination that all parcels of Assessed Property derive a special
benefit, as set forth in the Ordinance and the Amended and Restated Initial Assessment
Resolution, from the fire protection services, facilities, or programs to be provided and a
legislative determination that the Fire Protection Assessments are fairly and reasonably
apportioned among the properties that receive the special benefit as set forth in the
Amended and Restated Initial Assessment Resolution.
(D) The method for computing Fire Protection Assessments described and
referenced in the Amended and Restated Initial Assessment Resolution is hereby
approved.
(E) For the Fiscal Year beginning October 1, 2025, the updated Fire Protection
Assessed Cost to be assessed and apportioned is estimated to be $4,496,156.00. The
assessment rate to be assessed against benefitted property to generate the Fire Protection
Assessed Cost for the Fiscal Year beginning October 1, 2025, is hereby established as
$139.23 per Net Fire Protection Unit.
(F) The above rate of assessment is hereby approved. Except as otherwise
provided herein, Fire Protection Assessments for fire protection services, facilities, and
5
programs in the amounts set forth in the updated Assessment Roll, as herein approved, are
hereby levied and imposed on all parcels of Assessed Property included in such
Assessment Roll for the Fiscal Year beginning October 1, 2025.
(G) The following exemptions are approved for 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.
(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.
(H) 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
6
the Fire Protection Assessments. In the event a court of competent jurisdiction determines
any exemption or reduction by the City Commission is 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 for such reduction or exemption afforded to such Tax Parcel by
the City Commission.
(I) As authorized in Section 77-17 of the Ordinance, interim Fire Protection
Assessments are also levied and imposed against all property for which a Certificate of
Occupancy is issued after adoption of this Amended and Restated Final Assessment
Resolution based upon the rates of assessment approved herein.
(J) As provided in the Ordinance, Fire Protection Assessments shall constitute a
lien upon the Assessed Property so assessed equal in rank and dignity with the liens of all
state, county, district or municipal taxes and other non-ad valorem assessments. Except as
otherwise provided by law, such lien shall be superior in dignity to all other liens, titles and
claims, until paid.
SECTION 4. COLLECTION OF ASSESSMENTS.
(A) The Fire Protection Assessments shall be collected pursuant to the Uniform
Assessment Collection Act, as provided in Section 77-18 of the Ordinance.
(B) The Assessment Roll, as herein approved, together with the correction of any
errors or omissions as provided for in the Ordinance, shall be delivered to the Tax Collector
for collection using the tax bill collection method in the manner prescribed by the
Ordinance.
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(C) The Assessment Roll, as delivered to the Tax Collector, shall be
accompanied by a Certificate to Non-Ad Valorem Assessment Roll in substantially the form
attached hereto as Appendix C. The Property Appraiser and Tax Collector shall apply the
Fire Rescue Assessment Rates approved herein to any Tax Parcels of Assessed Property
with exempt “home addresses” pursuant to Section 119.071(4), Florida Statutes.
SECTION 5. CONFIRMATION OF AMENDED AND RESTATED INITIAL
ASSESSMENT RESOLUTION. The Amended and Restated Initial Assessment Resolution
is hereby ratified and confirmed.
SECTION 6. EFFECT OF ADOPTION OF RESOLUTION. The adoption of this
Amended and Restated Final Assessment Resolution shall be the final adjudication of the
issues presented (including, but not limited to, the determination of special benefit and fair
apportionment to the Assessed Property, the method of apportionment and assessment,
the rate of assessment, the Assessment Roll and the levy and lien of the Fire Protection
Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to
secure relief within 20 days from the date of this Amended and Restated Final Assessment
Resolution.
SECTION 7. SEVERABILITY. If any clause, section or other part of this resolution
shall be held by any court of competent jurisdiction to be unconstitutional or invalid, such
unconstitutional or invalid part shall be considered as eliminated and in no way effecting the
validity of the other provisions of this resolution.
SECTION 8. CONFLICTS. All resolutions or parts of resolutions in conflict herewith
are hereby repealed to the extent of such conflict.
8
SECTION 9. EFFECTIVE DATE. This Amended and Restated Final Assessment
Resolution shall take effect immediately upon its passage and adoption.
PASSED AND ADOPTED this 15th day of July, 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
AFFIDAVIT REGARDING NOTICE MAILED TO PROPERTY OWNERS
A-1
AFFIDAVIT OF MAILING
BEFORE ME, the undersigned authority, personally appeared Craig Shadrix and
Sandi Neubarth, who, after being duly sworn, depose and say:
1. Craig Shadrix, as City Manager of the City of Ocoee, Florida (the "City"),
pursuant to the authority and direction received from the City Commissioners, timely
directed the preparation of the Assessment Roll and the preparation, mailing, and
publication of notices in accordance with the Chapter 77 of the City of Ocoee Code of
Ordinances (the "Ordinance") in conformance with the Amended and Restated Initial
Assessment Resolution No. 2025-05 adopted by the City Commission on May 20, 2025
(the "Amended and Restated Initial Assessment Resolution").
2. Sandi Neubarth is the Director for Accenture Infrastructure & Capital Projects,
LLC (“Accenture”). Accenture has caused the notices required by Section 77-9 of the
Ordinance to be prepared in conformance with the Amended and Restated Initial
Assessment Resolution. An exemplary form of such notice is attached hereto. Accenture
has caused such individual notices for each affected property owner to be prepared and
each notice included the following information: the purpose of the assessment; the total
amount proposed to be levied against each parcel; the unit of measurement to be applied
against each parcel to determine the assessment; the number of such units contained
within each parcel; the total revenue the City expects to collect by the assessment; a
statement that failure to pay the assessment will cause a tax certificate to be issued against
the property which may result in a loss of title; a statement that all affected property owners
A-2
have a right to appear at the hearing and to file written objections with the local governing
board within 20 days of the notice; and the date, time, and place of the hearing.
3. On or before June 24, 2025, Accenture caused the mailing of the above-
referenced notices in accordance with Section 77-9 of the Ordinance and Section 15 of the
Amended and Restated Initial Assessment Resolution by First Class Mail to each affected
owner, at the addresses then shown on the real property assessment tax roll database
maintained by the Orange County Property Appraiser for the purpose of the collection of ad
valorem taxes.
FURTHER AFFIANTS SAYETH NOT.
_____________________________
Craig Shadrix, affiant
_____________________________
Sandi Neubarth, affiant
A-3
STATE OF FLORIDA
COUNTY OF ORANGE
The foregoing Affidavit of Mailing was sworn to before me, by means of ☐ physical
presence or ☐ online notarization, this ____ day of _________________, 2025 by Craig
Shadrix, City Manager, City of Ocoee, Florida. He is personally known to me or has
produced as identification and did take an oath.
Printed Name:
Notary Public, State of Florida
At Large
My Commission Expires:
Commission No.:
STATE OF FLORIDA
COUNTY OF LEON
The foregoing Affidavit of Mailing was sworn to and subscribed before me, by means
of physical presence or ☐ online notarization, this _____ day of ________, 2025 by
Sandi Neubarth, Director, Accenture Infrastructure and Capital Projects, LLC, a Delaware
limited liability company. She is personally known to me or has produced as
identification and did take an oath.
Printed Name:
Notary Public, State of Florida
At Large
My Commission Expires:
Commission No.:
APPENDIX B
PROOF OF PUBLICATION
Published Daily in
Orange, Seminole, Lake, Osceola & Volusia Counties, Florida
Sold To:
City of Ocoee - CU00104366
1 North Bluford Avenue
OCOEE, FL, 34761-2258
Bill To:
City of Ocoee - CU00104366
1 North Bluford Avenue
OCOEE, FL, 34761-2258
State Of Florida
County Of Orange
Before the undersigned authority personally appeared
Rose Williams, who on oath says that he or she is a duly authorized
representative of the ORLANDO SENTINEL, a DAILY newspaper
published in ORANGE County, Florida; that the attached copy of
advertisement, being a Legal Notice in:
The matter of 11200-Misc. Legal
Was published in said newspaper by print in the issues of, or by publication
on the newspaper’s website, if authorized on Jun 24, 2025.
Affiant further says that the newspaper complies with all legal requirements
for publication in Chapter 50, Florida Statutes.
Rose Williams
Sworn to and subscribed before me on this 27 day of June, 2025,
by above Affiant, who is personally known to me (X) or who has produced identification ( ).
Signature of Affiant Name of Affiant
Signature of Notary Public
Name of Notary, Typed, Printed, or Stamped
7833021
APPENDIX C
FORM OF CERTIFICATE TO
NON-AD VALOREM ASSESSMENT ROLL
C-1
CERTIFICATE
TO
NON-AD VALOREM ASSESSMENT ROLL
I HEREBY CERTIFY that, I am the Mayor of the City of Ocoee, or authorized agent
of the City of Ocoee, Florida (the "City"); as such I have satisfied myself that all property
included or includable on the non-ad valorem assessment roll for fire protection services
(the "Non-Ad Valorem Assessment Roll") for the City is properly assessed so far as I have
been able to ascertain; and that all required extensions on the above described roll to show
the non-ad valorem assessments attributable to the property listed therein have been made
pursuant to law.
I FURTHER CERTIFY that, in accordance with the Uniform Assessment Collection
Act, this certificate and the herein described Non-Ad Valorem Assessment Roll will be
delivered to the Orange County Tax Collector by September 15, 2025.
IN WITNESS WHEREOF, I have subscribed this certificate and directed the same to
be delivered to the Orange County Tax Collector and made part of the above-described
Non-Ad Valorem Assessment Roll this _____ day of ______________, 2025.
THE CITY OF OCOEE, FLORIDA
By:_______________________________
Mayor
[to be delivered to Tax Collector prior to September 15]
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
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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
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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.
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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.
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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)
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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
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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
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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.
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• 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
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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
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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
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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
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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.
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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
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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.
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• 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.
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• 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.
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• 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.
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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.
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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
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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
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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
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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.
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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
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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
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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
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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
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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