BY MARK J. CRAWFORD
Telegraph Editor
STARKE — Bradford County will once again consider a resolution on new fees for firefighting and emergency medical services after failing to advertise the previous attempt in December.
The resolution does not finalize fee amounts, but it does signal the commission’s intent to consider doing so in time for the next tax bills to go out later this year.
This first step in imposing a non-ad valorem assessment — usually called a special assessment — is required by state statute.
County Manager Scott Kornegay said the consulting firm hired to perform the assessment study will be involved in the hearing process.
Bryant Miller Olive previously worked for the county in 2018 and 2019. Once the cost of providing fire and EMS services was apportioned to property owners, the potential assessments for residences was more than $300 a year, and 40 cents per square foot for commercial and other nonresidential property owners.
These rates were based on the proposed budgets for the departments, but the commission could have approved lower rates as well. After public outcry, no new fees were approved at all.
Talk of the need for these assessments to maintain the current level of public safety services never really went away, however, and commissioners may be more resolved to go with new assessments to lower the property tax rate from 10 mills.
Non-ad valorem assessments play a role in financing various public services and infrastructure projects for local governments. Unlike property taxes, which are based on the value of the property, these special assessments are levied on property owners for specific services or improvements. They are typically calculated based on factors such as the size of the property, its use, or the benefits derived from the related services or improvements. Residential buildings are assessed based on the number of dwelling units, a single family home versus a multifamily development. Commercial buildings can be assessed based on square footage.
Vacant agricultural land is exempt, a drawback in a county with so much timberland.
Common examples of non-ad valorem assessments include fees for street lighting, drainage systems, fire protection, solid waste management, and community development projects. By financing these services separately, local governments can allocate funds more directly to the projects and services for which they are intended.
Bradford County has a single special assessment in place, which is the fee that helps fund disposal of solid waste.
Baker has a residential fee of $107 for firefighting, $55 for solid waste and has considered a fee for EMS as well. Its property tax rate is around 7 mills. Union has assessments totaling $140 for solid waste and rescue. It’s tax rate remains high at 10 mills, however, plus another half-mill to help fund is public library.
Bradford plans to advertise the resolution, and a public hearing will take place in February. Once the consultant has presented the methodologies and potential rate structures to county commissioners, the board will provide direction on how to proceed..
Publicly advertised and mailed notices will inform property owners about the final hearing. Based on the outcome the hearing, commissioners will vote the assessments up or down.
Those assessed are liable for paying the special assessments. Just like property taxes, the assessments constitute a lien against the property. Unlike property taxes, exemptions do not apply.
Last time, the consultant reviewed three years of data and allocated the cost of a full-time county fire department by service call percentages. Most calls — more than 63% — came from residences, while just under 30% came from nonresidential properties, and 15.5% involved vacant properties.
The method was the same for calculating the EMS assessment, and the percentages were similar. One difference was the number of properties involved. The fire assessment included Lawtey, Hampton and Brooker, but not the city of Starke, which has its own full-time fire department. County EMS does serve the city of Starke, so its property owners were included in the EMS assessment study.
It is up to the governing board of each municipality whether to opt in and allow the assessment to be collected with its city limits. Starke property owners, for example, do not pay the county’s solid waste special assessment because the city contracts garbage collection and disposal to an outside company. Property owners pay for the service through their utility bills.
County commissioners have also indicted interest in bringing back impact fees on new development to help pay for the cost of growth.
