The resolution imposes no fee yet
BY MARK J. CRAWFORD
Bradford County Commissioners are preparing to launch the fire assessment process again, scheduling a vote on the first resolution at its Dec. 19 meeting.
The vote will not impose any new fee. Its passage is the first step in the process of notifying the public of the board’s intent to pursue a non-ad valorem special assessment beginning with the tax bills mailed in November 2025.
The special assessment would raise revenue to fund the county’s fire department. A study released earlier this year when commissioners were considering a fire assessment placed the maximum cost at more than $300 per household, while nonresidential buildings would have been charged based on square footage. Vacant parcels would have also paid a small amount. Vacant agricultural land would have been the exception as it — including the large swaths for forest land in Bradford County — would have been exempt under this assessment method.
Commissioners were never in favor of levying the maximum amount, but last September, they couldn’t agree on any amount or a timeline for moving forward. There were also questions from commissioners and the public about other possible assessment methodologies, how the figures were calculated and how to provide relief to those on limited incomes. There were also qualms about the penalties for nonpayment, including property liens and foreclosure.
Rather than moving forward, commissioners decided to step back and continue the discussions with public workshops on the assessment as well as the county’s overall budget.
Of the county’s four municipalities, only Starke — which has its own fire department — was unwilling to allow the county to collect the fire assessment from its citizens. The commission never addressed the question after rejecting a prior offer to merge the county and city fire department. Starke’s nonparticipation would leave a significant number of households and much of the business community exempt from paying the assessment.
The other city boards were willing to move forward with the county, until county commissioners once again backed down from imposing the assessment.
Now the process begins again with the Dec. 19 vote. Again, it is just a declaration of intention to use tax bills to collect a fire assessment. The resolution does not impose any assessment amount. That would take place later, and based on what commissioners have indicated, only after more discussion about the cost and how to apportion it among those expected to pay.
A special assessment is not a fee that can be avoided by rejecting the service. Like taxes, special assessments are mandatory. Once imposed, all affected property owners are responsible for paying them. But special assessments are different from taxes in that the revenue is earmarked for a specific purpose and cannot be used for anything else, as is the case with the county’s garbage assessment.
The resolution before board on Dec. 19 will serve as notice that the board intends to collect the assessments on the upcoming tax bill. Nothing, however, is finalized until the commission votes on the assessment amounts. Before that happens, every affected property owner will be notified by mail of a final public hearing, after which the commission will finalize its decision.
The Dec. 19 meeting will begin at 6:30 p.m. in the commission meeting room at the Bradford County Courthouse. It can also be viewed on the commission’s YouTube channel, @bradfordcountyfloridabocc9431.
Bradford Democrats to meet Dec. 16
Because of the holidays, the Bradford County Democratic Party will meet early this month, on Monday, Dec. 16 at 7 p.m. They will elect new officers at this meeting.
All registered Democrats are welcome and encouraged to attend. The meeting will be held at Capital City Bank, U.S. 301 North, in the conference room. For further information, please contact [email protected].
