RFQ_BUD260739_Fire_Assessment_Roll_Update_Services_-__Exhibit_E-__Final_resolution_2025-40.pdf

RESOLUTION 2025-40

2025 L FIRE A. rE T RE OLUTlON

F H TTY C F OCA L

G TO THE I OF l

E T AN OF Fl

AM D . HE

LORIDA;

T ;

RPOS ; P I G ;

R ADOPTION OF FINAL FlRE

TES D F

ROVID I F

S O p A

BE IT RE OL D BY THE CIT

FLORID , S FOLLOW :

0 ClL OF THE CIT OF OC LA, S CTIO l. THORITY. This Re olution of the it of Ocala, Florida ('•Cit.'") is adopted pursuant to ity rdinance 2021-13 ("Fire Asses menl Ordinance" or "Ordinance'.

codified as Article IV in bapter JO of the City of Ocafa ode of Ordinance or "Code"); Article Vlll. section 2(b) of the Florida Con.slilution; Florida, tatutes hapter 170 and Section· 166.021.

166.041 and 197. 632; and other applicable provisions of!a\.v. The City Council adopted an Initial sse ment Resolution o. 2021-6 on December 15, 2020 and fl Final ssessment Resoluti 11 No.

2021-9 on January 19. 2021 and has adopted Preliminary and Annual Re olmions in each subs.equent year. The ity Council adopted the 2025 Pr-diminary A!Ssessment Res.olution No.

2025-34 on Jul 15. 2025. which initiated the process of adopting and reimpo ing Fire s es ments for the fiscal year beginning on O tober I, 2025.

CTIO 2. PURPO E. Thi Re olut.ion con titutes the Annual As e mcnt Resolution as defined in the Fire A sessment Ordinance. This Resolution may be amended rrom time to ti me. All term , whether capitalized or not as presented in the ode. not other\ ise defined herein haJL have the meaning et forth in lhe Fire A e ment rdinance and the Initial Resolution and Final Resolution. as may ha e been amended, and the 2025 Preliminary

Resolution (Res. o. 2025-34), as may be modified, supplemented. amended, and confinncd b_ this 2025 nnual Resolution. Ho, ever, nothing in this Re· lution amend· r alTect • the validit of any fire Asse sment finally adopted and imposed by any previously adopted resolutions.

E TIO 3. Fl DI GS.

(A) Upon the adoption of this 2025 Annual Ass ssm nt Resolution, all legi lali e findings and determinations of special benefit asc rtained and declared in the Assessment Ordinance and in the Initial and Final Re luti ns, as amended and upplemented, in sub equent Preliminary and Annual Resolutions. and th 2025 Preliminary ssessment Resolution, as ma be amended and supplemented by thi rrnual Resolution are hereby rati tied. conlinned and fully incorporated herein as if full restated.

(B) The imposition of a Fire Assessment f r fire protection services, facilitie . and programs each fi cal year i an equitable and efficient meth d of allocating and apportioning the Fire ssessed Co t among parcels o Asse ed Property. The ity ouncil desires to reimpose a Fire sse sment within the ity u ing the procedures provided in the rdinance and using the Unifonn scssment 0Llcc1ioo method for the Fiscal Year beginning on October 1, 2025. The ity ouncil has previously adopted the 2025 Preliminary Resoluti n and has provided the published and mailed notice required for the propo ed Fire Asses mcnts for FY20r-26 with proofofpublicntion ofnoticeallached hereto as Exhibit to this 2025 nnual Resolution. Mailed notice of the propo ed Y2025-26 Fire As essment wa provided through the annual notice of

EXHIBIT E

property taxes and non-ad valorem assessments prepared and mailed by the Marion County

Property Appraiser. The Preliminary Fire Assessment Roll for FY2025-26 was prepared and has been available to the public.

(C) The City Council has held a public hearing on September 11, 2025, has carefully considered the evidence and testimony of City management and staff and consultants, the comments and testimony of the public, the Assessment Ordinance, the 2025 Preliminary Resolution, this 2025 Annual Resolution, and the 2023 Assessment Study. The 2023

Assessment Study describes special benefits to Assessed Property from fire services provided by the City, identifies Fire Assessed Costs, provides a methodology which reasonably allocates Fire Assessed Costs to Assessed Properties throughout the entire incorporated area of the City, and calculates Fire Assessment rates. The data and information in the 2023 Assessment Study is a fair and reasonable basis for determining the Fire Assessment Rates to be imposed for FY 2025-26.

(D) It is hereby finally determined and declared that the Final Fire Assessment Rates as adopted in this 2025 Annual Resolution shall be imposed throughout the incorporated area of the

City for the fiscal year beginning on October 1, 2025, and shall be collected and enforced using the Uniform Assessment Collection Method. Upon adoption of this Annual Resolution, including approval of the Final Assessment Roll, all Fire Assessments shall constitute a lien against

Assessed Property equal in rank and dignity with the liens of all state, county, district, or municipal taxes and special assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other prior liens, mortgages, titles, and claims, until paid.

SECTION 4. ADOPTION OF FINAL FIRE ASSESSMENT RATES AND

IMPOSITION OF FIRE ASSESSMENTS.

(A) The Fire Assessment Rates specified in the Fire Assessment Rate Schedules presented below are determined to be fair and reasonable and are hereby finally approved and adopted. The

Final Rates for FY2025-26 are hereby levied and imposed on all Assessed Property on the Final

Assessment Roll, which is hereby finally approved and adopted.

Final Residential Fire Assessment Rates for FY2025-26:(1)

RESIDENTIAL FIRE ASSESSMENT

RATES FOR FY 2025-26

Square Footage Tier Fire Assessment

Rate per Unit

Single Family/Mobile Home/Duplex Tiering 1 to 1,000 sf $276.33

1,001 to 1,600 sf $313.20

1,601 to 2.500 sf $364.15

>2.500 sf $453.06

Multi-Family Tiering 1 to 1,000 sf $249.73

1,001 to 1,200 sf $263.41

>1,200 sf $279.70

SOURCE: Table 8 in the 2023 Assessment

Report

[REMAINDER OF THIS PAGE INTENTIONALLY LEFT BLANK]

(2) Final Non-Residential Fire Assessment Rates for FY2025-26:

NON-RESIDENTIAL FIRE ASSESSMENT RATES FOR FY 2025-26

COMMERCIAL INDUSTRIAL INSTITUTIONAL

Commercial

Square Footage Range Rate per Parcel

Industrial/

Warehouse

Rate per Parcel

Institutional Rate per Parcel

0-2.000 $260.00 $143.00 $170.00

2.001-3.000 $650.00 $357.50 $425.00

3,001-4,000 $910.00 $500.50 $595.00

4,001-5,000 $1,170.00 $643.50 $765.00

5,001-6,000 $1,430.00 $786.50 $935.00

6,001-7,000 $1,690.00 $929.50 $1,105.00

7,001-8,000 $1,950.00 $1,072.50 $1,275.00

8.001-10,000 $2.340.00 $1,287.00 $1,530.00

10.001-12.000 $2,860.00 $1,573.0 $1,870.00

12,001 -14.000 $3,380.00 $1,859.00 $2,210.00

14,001 -16,000 $3,900.00 $2,145.00 $2,550.00

16,001-18,000 $4,420.00 $2,431.00 $2.890.00

18,001-20,000 $4,940.00 $2,717.00 $3,230.00

20,001-25,000 $5,850.0O $3.217.50 $3,825.00

25,001-30,000 $7,150.00 $3,932.50 $4,675.00

30.001-35.000 $8,450.00 $4,647.50 $5,525.00

35,001-40,000 $9,750.00 $5,362.50 $6,375.00

40.001-45.000 $11,050.00 $6,077.50 $7.225.0O

45,001- 50.000 $12,350.00 $6,792.50 $8,075.00

50,001-60,000 $14,300.00 $7,865.00 $9,350.00

60,001-70,000 $16,900.00 $9,295.00 $11,050.00

70,001 -80,000 $19,500.00 $10,725.00 $12,750.00

80,001-90,000 $22,100.00 $12,155.00 $14,450.00

90,001 -100,000 $24,700.00 $13,585.00 $16,150.00

100,001- 120,000 $28.600.00 $15,730.00 $18,700.00

120,001 - 140,000 $33,800.00 $18,590.00 $22,100.00

140.001 - 160,000 $39,000.00 $21,450.00 $25,500.00

160,001 - 180.000 $44,200.00 $24,310.00 $28.900.00

180,001- 200,000 $49,400.00 $27,170.00 $32,300.00

200,001 - 250,000 $58,500.00 $32,175.00 $38,250.00

250.001 - 300.000 $71.500.00 $39.325.00 $46,750.00

300,001 or more $78,000.00 $42,900.00 $51,000.00

SOURCE: Table 10, 2023 Assessment Report

(3) Final Vacant Land Fire Assessment Rate for FY2025-26:

VACANT LAND FIRE

ASSESSMENT RATES FOR FY 2025-26

Fire Assessment Fire Assessment

Land Use Category Rate per Unit

Vacant Land $55.69/parcel SOURCE: Table 11 in the 2023 Assessment

Report

(B) The City Manager is hereby directed to prepare, or cause to be prepared, the Final Assessment Roll using the Final Rates for FY2025-26 as shown in the above subsection (A) and incorporate such corrections as hereby approved by Council and as may be determined to be necessary by the City Manager. The City Council President, or the City Manager as the City Council's designee, is hereby authorized and directed to complete a Certificate to Fire Protection