Start Here: What Residents Need to Know
Fire protection costs more to deliver than it did a decade ago, and the City determined that the prior fire fee no longer kept pace with those costs. On August 18, 2026, the City Commission approved a new Demand and Availability method for Fiscal Year 2026-27. The adopted residential charge is $383.90 per dwelling unit, while non-residential properties are assessed using square footage and Equivalent Development Units (EDUs).
FY2026 Fire Department: Current Fee Support vs. Other City Revenue
Fire Service Revenue provides 30.4 percent of the FY2026 Fire Department budget; other City revenue provides 69.6 percent.
Why Did the City Change the Assessment?
The simple answer is that the existing fire assessment does not provide enough revenue to keep pace with the portion of fire protection costs the City says may be supported by an assessment. The General Fund currently pays most of the Fire Department's budget.
Personnel costs
Fire protection requires trained staff on duty around the clock. Salaries, benefits, overtime, leave coverage, and minimum staffing requirements make personnel the largest recurring expense.
Apparatus and equipment
Fire engines, tower trucks, rescue units, breathing equipment, protective clothing, cardiac monitors, radios, and stretchers cost substantially more than they did when the current assessment structure was established.
Growth and readiness
Population and development growth increase the number of properties that must be protected. The department must remain ready even when no emergency is occurring.
Pressure on the General Fund
When the assessment does not cover eligible fire protection costs, the difference comes from revenues that also fund police, parks, roads, administration, and other City services.
Where the FY2026 General Fund Goes
General Fund department values are also listed in the page source and represented by the visible labeled bars. Use the Dollar Amount or Percent of General Fund buttons to change the displayed units.
Understanding Your Property Tax Bill
Of the total 16.39 mills on an Ocoee property tax bill, the City of Ocoee accounts for 4.95 mills, about 30 percent; public schools account for about 39 percent; the county accounts for about 27 percent; and library and water management districts account for the remainder.
Property Taxes vs. the Fire Assessment
- The 4.95 City millage above is property tax, based on your home's taxable value, and can be spent on many City services.
- The fire assessment is a separate, non-ad valorem charge on the same tax bill. It is not based on value and can only fund eligible fire protection costs.
- Garbage collection ($344.42 per container) and stormwater are also separate non-ad valorem assessments, billed the same way as the fire fee.
- Raising the fire assessment does not change the City's 4.95 millage rate — they are two different funding tools on the same bill.
What the Fire Department Costs
The FY2026 Adopted Budget places the Fire Department's General Fund budget at $14,769,290. About three of every four dollars are budgeted for personnel.
How the FY2026 Fire Budget Is Divided
The FY2026 Fire budget is 75.4 percent personnel, 17.2 percent operating expenses, and 7.5 percent capital.
Examples of Current Estimated Replacement Costs
Fire Equipment Cost Comparison
| Item | Prior cost | Current cost | Increase |
|---|---|---|---|
| Portable radios (32 units) | $112,000 | $323,000 | +188% |
| Self-contained breathing apparatus (51 units) | $357,000 | $714,000 | +100% |
| Turnout gear, PFAS-free (132 sets) | $330,000 | $660,000 | +100% |
| Cardiac monitors (14 units) | $420,000 | $840,000 | +100% |
| Stretcher program | $120,000 | $260,000 | +117% |
| Fire hose (annual replacement) | $15,000 | $25,000 | +85% |
Fire Department Budget, FY2017–FY2026
| Fiscal year | Adopted budget | Change since FY2017 |
|---|---|---|
| FY2017 | $6,444,385 | +0.0% |
| FY2018 | $8,057,255 | +25.0% |
| FY2019 | $8,697,997 | +35.0% |
| FY2020 | $9,266,007 | +43.8% |
| FY2021 | $8,094,273 | +25.6% |
| FY2022 | $8,166,564 | +26.7% |
| FY2023 | $13,346,830 | +107.1% |
| FY2024 | $9,808,942 | +52.2% |
| FY2025 | $10,822,377 | +67.9% |
| FY2026 | $14,769,290 | +129.2% |
What the Assessment Can and Cannot Fund
A fire protection assessment is not a general-purpose tax. The money may be used only for eligible fire protection services and costs that provide a special benefit to property.
Examples the Assessment May Support
- Fire suppression and emergency response readiness
- Eligible firefighter personnel costs
- Fire apparatus and equipment
- Protective gear and training
- Fire prevention and inspections
- Station operations and readiness
Services That Need Other City Revenue
- EMS and ambulance transport functions
- Emergency management
- Disaster response
- Public education programs
- Mutual aid activities
- Other general government functions
How the Adopted Charges Work
The July legal notice uses two parts: a Demand Component and an Availability Component. Demand reflects the relative use of fire services by property type. Availability reflects the cost of keeping the fire protection system ready to respond.
Demand
A charge based on the property category and the measure assigned to that category, such as dwelling units or square footage.
Availability
A charge based on Equivalent Development Units, or EDUs, representing the benefit of having fire protection available to the property.
Funding Level Options the City Considered
The selected funding approach displays residential and non-residential rates, projected revenue, benefits, and considerations.
Maximum Rate Ceiling Published for the August Hearing
| Property category or total | Demand component | Availability component | Total |
|---|---|---|---|
| Residential | $133.81 per dwelling unit | $463.35 per EDU | $597.16 per dwelling unit |
| Commercial | $0.151 per square foot | $463.35 per EDU | $0.342 per square foot |
| Industrial / Warehouse | $0.030 per square foot | $463.35 per EDU | $0.221 per square foot |
| Institutional | $0.150 per square foot | $463.35 per EDU | $0.341 per square foot |
| Estimated assessable budget at 70% | $3,624,311 | $10,465,588 | $14,089,900 |
| Estimated exempt buy-down | $413,756 | $536,747 | $950,503 |
| Government property | $188,564 | $249,657 | $438,221 |
| Institutional tax-exempt property | $225,192 | $287,090 | $512,282 |
| Estimated net revenue | $3,210,555 | $9,928,841 | $13,139,397 |
How We Got Here
The assessment changed as staff, consultants, and the City Commission reviewed different funding levels and ways to distribute the charge. Earlier documents may show different rates because the final FY2027 rate was not adopted until August 18, 2026.
Fire fee held flat for more than a decade
Rate doubled, with a promise to revisit
Demand-Availability method presented
Commission continued the assessment process
Legal notice published
Final assessment approved
August 18 Final Action
The City Commission held the required public hearing on August 18, 2026, received public comment, and approved the fire protection assessment for Fiscal Year 2026-27.
Public hearing completed
Affected property owners were given the opportunity to speak and submit comments before the Commission acted.
FY2027 residential rate
The adopted residential assessment is $383.90 per dwelling unit for Fiscal Year 2026-27.
Non-residential method
Commercial, industrial/warehouse, institutional and other non-residential properties are assessed using building square footage and Equivalent Development Units under the Demand-and-Availability methodology.
Collection on the tax bill
The adopted assessment will be collected on the annual property tax bill mailed in November.
FAQs and Sources
What is the purpose of the special assessment for fire protection services?
The fire protection assessment provides a dedicated funding source to partially pay for fire protection services benefiting property in the City of Ocoee.
Why is a special assessment needed?
The City has been challenged over the last several years to maintain service levels with decreasing resources. Budget reductions and organizational efficiencies have been implemented over this time period. Without a special assessment or property tax increase, reductions in service levels may be required to help balance the City's budget.
What benefits does the special assessment provide to property owners in the City of Ocoee?
The assessment helps the City continue providing the level of fire protection services property owners have come to expect. Maintaining fire protection service levels also supports the City's fire protection classification with the Insurance Services Office (ISO). Fire protection service levels can affect property values and insurance rates.
What period of time does the fire protection assessment cover and when is it payable?
The assessment is imposed for the fiscal year running Oct. 1 through Sept. 30 and is collected as part of the annual property tax bill. For FY2027, the adopted assessment begins Oct. 1, 2026.
I received a discount for paying my taxes early. Would I receive the same discount for the special assessment?
Yes. The discounts and penalties applicable to ad valorem taxes also apply to special assessments collected on tax bills.
Do other Florida communities have a special assessment for fire protection services?
Yes. Fire protection services are funded through special assessment programs in many cities and counties throughout the State of Florida.
What is the difference between the special assessment for fire protection services and the property taxes I pay the City?
Taxes are based on the value of property and fluctuate with the market. Special assessments are based on the benefit of the service provided to the property. The use of special assessments requires a fair and reasonable apportionment of costs. This means that unlike taxes, which can be used for any general purpose, the special assessment must be developed to recover each property's proportionate share of the costs of providing fire protection services and can only be used to fund fire protection.
How will my property be assessed?
The fire service assessments are based in part on a demand component and in part on an availability component.
- Demand Component: The demand component for residential parcels is based on the number of dwelling units on the parcel. For non-residential parcels, it is based on the actual square footage of the non-residential buildings on the parcel.
- Availability Component: The availability component is based on an Equivalent Dwelling Unit (EDU). The City has determined that the average residential house in the City is 2,423 square feet, so the EDU value is 2,423 square feet. Each residential dwelling unit is assigned one EDU. Non-residential buildings are assigned EDUs based on the building's actual square footage divided by 2,423.
Formula: Building square footage ÷ 2,423 = EDUs assigned.
What rates were adopted for Fiscal Year 2026-27?
The City Commission adopted the 45% funding level on August 18, 2026. The principal FY2027 rates are:
The table below shows the 70% maximum ceiling that was advertised during the adoption process. It is not the FY2027 rate.
| Category | Demand | Availability | Total |
|---|---|---|---|
| Residential | $133.81 per dwelling unit | $463.35 per dwelling unit | $597.16 per dwelling unit |
| Commercial | $0.151 per square foot | $463.35 per EDU | Varies |
| Industrial/Warehouse | $0.030 per square foot | $463.35 per EDU | Varies |
| Institutional | $0.150 per square foot | $463.35 per EDU | Varies |
Examples:
- Single-family house: $597.16.
- Duplex: 2 × $597.16 = $1,194.32.
- Commercial building with 10,000 square feet: Demand is $1,510.00; availability is $1,913.64; total building charge is $3,423.64.
- Industrial/Warehouse building with 10,000 square feet: Demand is $300.00; availability is $1,913.64; total building charge is $2,213.64.
- Institutional building with 10,000 square feet: Demand is $1,500.00; availability is $1,913.64; total building charge is $3,413.64.
What if I have additional questions? What if the information contained on the assessment notice is incorrect?
Questions regarding the fire protection assessment program or notices should be directed to the City Clerk's Office at (407) 905-3105, Monday through Friday between 8:00 a.m. and 5:00 p.m.
When was the Final Assessment Resolution considered?
The required public hearing was held at 6:15 p.m. on August 18, 2026, in the City Commission Chambers at Ocoee City Hall. The City Commission approved the fire protection assessment for FY2027 at that meeting.
Official Records Used for This Guide
| Document | What it supports | Status |
|---|---|---|
| FY2026 Adopted Budget | Fire Department budget, personnel, operating costs and staffing | Adopted |
| 2026 Assessment Roll and Non-Ad Valorem Summary | Current Fire Protection Unit program and roll information | Current records |
| Fire Assessment Fee Update — June 16 presentation | Staff explanation of cost pressures, assessable services and funding need | Presentation |
| Fire Fees working document | Earlier Demand-and-Availability scenarios and revenue estimates | Planning document |
| Notice of Hearing to Impose Fire Protection Special Assessments | August 18 hearing and maximum advertised rate schedule | Public notice |
| Final Assessment Resolution / August 18 final action | Final FY2027 rates and Commission action | Adopted Aug. 18, 2026 |
| West Orange Times & Observer, June 24 and May 27, 2026 | Phased funding targets (FY2027/FY2028), 70% five-year-average maximum ceiling, and EMS enterprise fund plan | Published reporting |
| West Orange Times, Winter Garden Vox, and City of Ocoee FAQ, 2025–2026 | Pre-2025 flat rate history ($69.50/unit since 2013) and the FY2025 one-year compromise increase to $139.23/unit | Published reporting / City FAQ |