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City of Ocoee, Florida Citizen Guide to Tax Facts

City of Ocoee

Citizen GuideTo Tax Facts

Property Tax, Fire Assessment & Amendment 3 Information

Ocoee Fire Assessment

Ocoee uses a Fire Protection Assessment to pay part of its eligible fire protection costs. The charge appears on the annual property tax bill, but it is separate from property tax and is not based on the market value of your property.

For FY2027, the City Commission adopted the Demand and Availability method at a 45% funding level. The adopted charge for one residential dwelling unit is $383.90 for the year. It will appear on the tax bill mailed in November 2026; the amount varies for other property types.

Important: The $597.16 figure is the residential amount at the 70% maximum ceiling. It is not the FY2027 adopted residential charge. The adopted FY2027 charge is $383.90 per dwelling unit.

What the Fire Assessment is

The assessment has existed in Ocoee since 2013. The major FY2027 change is the method used to divide eligible fire protection costs among properties.

1

A separate assessment

The Fire Assessment is a non ad valorem assessment. Property taxes are based on taxable value. The Fire Assessment is based on the benefit of fire protection service to property and the City's adopted assessment method.

2

Dedicated to fire protection

Assessment revenue is restricted to legally eligible fire protection costs. It is not general purpose revenue that can be used for unrelated City services.

3

Collected on the tax bill

The assessment is included on the annual tax bill. The City's mailed assessment notice is not a bill or a fine. Payment is made through the normal tax bill process.

4

Set each fiscal year

The assessment covers the City's fiscal year, October 1 through September 30. The Commission sets the annual rate by resolution within the adopted maximum.

Early payment discounts applyThe same early payment discounts and delinquency rules used for property taxes also apply when this assessment is collected on the tax bill.
Questions about your notice?Contact the City Clerk's Office at 407-905-3105, Monday through Friday, 8:00 a.m. to 5:00 p.m.

A dedicated source for part of fire protection costs

The City describes the assessment as a dedicated funding source that helps pay for fire protection services that benefit property. Because the revenue is restricted to eligible fire protection costs, it is different from general property tax revenue. The City also cites maintaining fire protection service levels and response readiness as reasons for using the assessment.

Coverage periodOctober 1 through September 30
Where it appearsAnnual property tax bill
Normal payment windowNovember 1 through March 31

Demand plus Availability

The FY2027 method has two parts. One measures demand for fire protection. The other measures the cost of keeping fire protection available and ready to respond.

1

Demand component

Residential: a flat amount for each dwelling unit.

Nonresidential: a rate per square foot based on the property category. Commercial, Industrial or Warehouse, and Institutional properties use different Demand rates.

2

Availability component

The City uses an Equivalent Dwelling Unit, or EDU, to measure availability. One EDU equals 2,423 square feet, the average residential house size used in the City's study.

Each residential dwelling unit receives 1 EDU. For a nonresidential building, EDUs equal building square footage divided by 2,423.

3

Annual assessment

The Demand charge and Availability charge are added together. That total is the annual Fire Assessment placed on the tax roll for the property.

Residential example at the adopted 45% rate
$86.03 Demand+$297.87 Availability=$383.90 per dwelling unit

How a nonresidential property is calculated

Step 1Find building square footage

Use the building area associated with the parcel.

Step 2Calculate EDUs

Building square footage ÷ 2,423 = EDUs.

Step 3Calculate Demand

Square footage × the Demand rate for the property category.

Step 4Add Availability

EDUs × the Availability rate, then add the Demand amount.

Adopted rate and maximum ceiling

The Commission adopted the 45% funding level for FY2027. The 70% schedule is the approved maximum ceiling and is shown for comparison.

Property categoryAdopted FY2027 DemandAdopted Availability70% maximum Demand70% maximum Availability
Residential$86.03 per dwelling unit$297.87 per EDU$133.81 per dwelling unit$463.35 per EDU
Commercial$0.097 per sq. ft.$297.87 per EDU$0.151 per sq. ft.$463.35 per EDU
Industrial / Warehouse$0.019 per sq. ft.$297.87 per EDU$0.030 per sq. ft.$463.35 per EDU
Institutional$0.097 per sq. ft.$297.87 per EDU$0.150 per sq. ft.$463.35 per EDU
Adopted FY2027 residential total$383.90$86.03 Demand + $297.87 Availability
70% maximum residential total$597.16$133.81 Demand + $463.35 Availability

The assessment is not new

Ocoee has used a fire assessment since 2013. In 2026, the City reviewed the method and changed how eligible costs are apportioned among properties.

Through FY2025$69.50

Per fire protection unit under the prior method. Homes were assigned units by building size, so larger homes paid more. The rate held for about a decade.

FY2026$139.23

Per fire protection unit, still charged by building size. City officials said more than 90% of single family homes paid between $205 and $342, and the average home paid about $242.

FY2027$383.90

Per home, the same for every dwelling unit regardless of size, at the adopted 45% funding level under the new method.

Comparing years: the $69.50 and $139.23 rates were charged per unit, and most homes had more than one unit. Compare the FY2027 charge of $383.90 with what a home actually paid in FY2026, about $242 on average, not with the $139.23 unit rate.

May 19, 2026Commission authorized staff to move from the prior method to the Demand and Availability method.
June 16, 2026Initial resolution established a 70% maximum funding level and set the final hearing.
July 28, 2026Property owner notices and the public hearing notice were issued.
August 18, 2026Commission adopted the final resolution and set FY2027 at the 45% funding level.

What the assessment pays for

The Fire Assessment pays only eligible fire protection costs. It does not replace every revenue source used for Fire Rescue, and EMS transport is accounted for separately.

FY2026 Fire budget$14.77M

Adopted Fire Department budget.

FY2027 adopted Fire budget$14.55M

About 1.5% below FY2026, because EMS moved to its own fund.

FY2027 personnel services$12.60M

Up from about $11.13M in FY2026.

FY2027 EMS fund$3.80M

Ambulance transport, with 12 full time and 6 part time paramedics, budgeted apart from the Fire Assessment.

What assessment revenue can support

  • Eligible fire suppression and response readiness costs
  • Eligible Fire personnel costs
  • Fire apparatus, equipment and protective gear
  • Training and station readiness that qualify under the assessment method

What remains separate

  • EMS transport billing and the EMS enterprise fund
  • Costs that are not legally assessable to property
  • Other City services funded through the General Fund or separate funds
  • Ad valorem property tax, which is a different revenue source
2026 Fire Rescue assessment roll$9,638,112.92Gross assessments across 16,327 parcels in the City's assessment roll summary.

The August 18 staff report estimated $8,445,222 in net revenue when the 45% rate was adopted. The later assessment roll reports the gross amount placed on the roll. The FY2027 adopted General Fund budgets $8,022,961 in fire protection fee revenue, up from $5,576,217 in FY2026. These three numbers come from different stages: the gross roll, the staff estimate, and the budget after allowing for discounts and uncollected amounts. They are not meant to match.

Who pays the 2026 Fire Assessment

Homes make up almost every parcel on the roll, but larger commercial, industrial and institutional buildings pay more per parcel because the charge is based on building size.

$6,161,595Residential: about 16,050 dwelling units on 15,791 parcels at $383.90 per dwelling unit
$3,476,518Non residential: 536 commercial, industrial, warehouse and institutional parcels, charged by building square footage
$9,638,113Total on the 2026 roll, 16,327 parcels. In 2025 the roll was $4,941,281 at $139.23 per unit.

Source: City of Ocoee 2026 Fire Rescue assessment roll, parcel detail, which matches the Property Appraiser's 2026 roll total. Residential units are the residential charges divided by $383.90.

Estimate the FY2027 charge for your property

Choose your property type, then enter the number of residential dwelling units or the building's square footage. The result starts with the FY2027 rate the City adopted for the annual tax bill. You can also view the higher 70% maximum for comparison; that maximum is not the adopted charge. The calculator handles the City's square-footage formula for you.

1. Choose the property category
2. Enter property information
units

Enter 1 for a property with one home. If the property has more than one dwelling unit, use the number shown on the City's assessment notice.

110
3. View the adopted charge or compare it with the maximum
45% adopted70% maximum
FY2027 adopted 45% rateThis is the rate used for the FY2027 annual assessment.
Estimate only: Your official assessment is based on the parcel, building and property classification information used for the certified assessment roll. If that information appears incorrect, contact the City Clerk's Office.

What residents usually ask

Is this a new tax?

No. Ocoee has had a Fire Protection Assessment since 2013. The FY2027 change is the assessment method and the amount collected under that method.

Is the Fire Assessment the same as property tax?

No. Property tax is based on taxable property value. The Fire Assessment is a separate non ad valorem assessment based on the adopted fire protection assessment method.

Why did I receive a notice?

The City sent notices as part of the 2026 assessment process. The notice described the proposed method, maximum rates and public hearing. The notice itself was not a bill or a fine.

Why did some notices show $597.16?

$597.16 is the residential amount at the 70% maximum ceiling. The Commission adopted the lower 45% funding level for FY2027, which is $383.90 per residential dwelling unit.

Why does a commercial property use square footage?

The Demand component for nonresidential property is based on building square footage and the property category. The Availability component also uses building square footage to calculate EDUs.

Does a larger house pay more than a smaller house?

For a residential dwelling unit, the adopted method assigns one Demand charge and one EDU. Individual residential house square footage does not change the charge for a single dwelling unit.

Does the early payment discount apply?

Yes. The same early payment discounts and delinquency provisions that apply to property taxes also apply when the assessment is collected on the tax bill.

Who should I call if the property information is wrong?

Contact the City Clerk's Office at 407-905-3105, Monday through Friday from 8:00 a.m. to 5:00 p.m.

Official records used on this page

Rate and method information comes from City Commission records and the City's Fire Assessment materials. Budget figures come from the FY2027 adopted budget. Assessment roll figures come from the City's 2026 non ad valorem assessment summary.

Updated September 23, 2026. The Fire Assessment rates on this page were adopted August 18, 2026. Budget figures are from the FY2027 adopted budget, adopted September 23, 2026.