Columbia County Fire Assessment Update Study July 20, 2017
Presentation Overview 2
1
Background/Purpose
2
Findings of Technical Study
3
Next Steps
Background/Purpose 3
Columbia County Fire Assessment • Implemented in 1987 • Last update in 2013 • Current ISO = Class 4/4X
• Tindale Oliver retained to conduct update study • Review recent incident and property data • FY 2017-18 approved budget
Background – Fire Assessments 4
• Dedicated revenue source
• Used for capital and operating expenses • Need to establish: Benefit to property
Proportionate share of each land use
Background – Fire Assessments 5
Why Fire Assessments? • Equity among land uses • Stable/predictable revenue source • Able to show benefit to community: Better service Lower taxes
Background – Fire Assessments 6
Recent Case Law/Legislation • Cape Coral Supreme Court Case (May 2015): Recognized lower insurance premiums and value of property as means to measure benefit to property Approved charging vacant property for benefit received
• HB 773 (2016) Cannot charge agricultural land Effective November 2017
Purpose 7
• Review Study Results • Respond to Questions
Presentation Overview 8
1
Background/Purpose
2
Findings of Technical Study
3
Next Steps
Findings of Technical Study 9
Conclusions: • Shifts in incident/resource distribution • Reduction of industrial/warehouse resource share • Increase of residential, commercial, and vacant/ag resource share
• Increase in assessable budget • 17% increase
• Relatively stable property units by land use (within 10% or less)
Findings of Technical Study 10
Methodology -- Calculation Components: 1) Assessable Budget 2) Distribution of Total Resources by Land Use
Use of not just frequency, but total resources 3) Property Units by Land Use
4) Calculated Rates
Findings of Technical Study 11
Approved Budget: • Maintain current number of stations, but re-classify certain stations as manned 24/7 or volunteer, $6.2 million
Item
FY 2017/18
Budget Breakdown: Personnel Service
$4,056,387
Operating
$757,700
Capital Outlay
$568,500
Interest on Debt Service
$341,170
Communications Cost Share Administrative Cost Allocation Total Assessable Budget
$25,000 $464,009 $6,212,766
Findings of Technical Study 12
Item Departmental Expenditures
FY 2017/18 $6,212,766
Assessment Expenses: Technical Study & Legal Fees
$12,305
Statutory Discount
$311,254
Assessment Collection Costs
$124,501
Total Assessment Expenses
$448,060
Total Assessable Budget
$6,660,826
FY 2013/14 Budget
$5,706,985
Percent Change from FY 2013/14
+17%
Findings of Technical Study 13
Land Use Categories - Examples Single Family/Mobile Home:
Single family, mobile home, etc.
Multi-Family:
Apartments, duplex, condominiums, etc.
Commercial:
Stores, office buildings, restaurants, car wash, hotels/motels, etc.
Industrial/Warehouse: Institutional:
Lumber yards, packing plants, storage, etc.
Schools, hospitals, churches, government buildings, etc.
Vacant/Agricultural Land
Findings of Technical Study 14
Resource Distribution: 2013 Report Resource Distribution
2011-2016 Resource Distribution
Residential
71.6%
74.0%
Commercial
4.5%
4.8%
Industrial/Warehouse
7.7%
3.8%
Institutional
3.2%
3.2%
13.0%
14.2%
100.0%
100.0%
Land Use
Vacant/Agricultural Land Total Source: National Fire Incident Reporting System (NFIRS)
Findings of Technical Study 15
Budget Allocation: Description/ Property Rate Category Funding Requirement
2011-2016 Resource Distribution
FY 2017/18 Budget -
$6,660,826
Residential
74.0%
$4,929,012
Commercial
4.8%
$319,720
Industrial/Warehouse
3.8%
$253,111
Institutional
3.2%
$213,146
14.2%
$945,837
100.0%
$6,660,826
Vacant/Agricultural Land Total
Findings of Technical Study 16
Unit Count Summary: Land Use
Unit
Total Units 2013 Study
Total Units 2017 Study
22,290
22,666
Residential
Dwelling unit
Commercial
Square feet
3,882,180
4,063,281
Industrial/Warehouse
Square feet
3,498,815
3,765,780
Institutional
Square feet
2,608,452
2,738,976
13,805
14,005
Vacant/Agricultural Land
Parcel
Source: Columbia County Tax Collector and the Columbia County Property Appraiser Database
Findings of Technical Study 17
Adjustments: • Multi-Family rate based on average size of a multi-family dwelling unit vs. average size of single family dwelling unit (≈56%) • Vacant/Agricultural Land is assessed “per parcel” with an additional “per acre” charge for those properties >160 acres • All non-vacant parcels >6 acres are assessed for the structure as well as the “per parcel” vacant assessment rate
Findings of Technical Study 18
Vacant/Agricultural Land Adjustment: Land Use
Figure
Vacant/Agricultural Land Budget
Assessment Rate
Budget $945,837
-
- Availability Based
90%
$851,253
-
- Resource Based
10%
$94,584
-
Number of Parcels
14,005
-
$60.78
163,942.77
-
$0.5769
Number of Acres (over 160)
Findings of Technical Study 19
Assessment Rate Comparison: Land Use
Unit
Adopted Rate
Calculated Rate
Single Family/Mobile Home
Dwelling unit
$183.32
$219.98
Multi-Family
Dwelling unit
$82.49
$123.19
Commercial
Square feet
$0.0662
$0.0787
Industrial/Warehouse
Square feet
$0.1256
$0.0672
Institutional
Square feet
$0.0700
$0.0778
Parcel
$53.74
$60.78
Acre
$0.2711
$0.5769
Vacant/Agricultural Land Additional Acreage (over 160)
Findings of Technical Study 20
Non-Residential Square Footage Cap: • Currently, non-residential can only be charged for a maximum of 50,000 sq ft per individual building • Cap was developed due to restrictions on fire service availability • CCFD is now able to accommodate all size structures in Columbia County
• It is recommended that the square footage cap be removed for the fire assessment
Findings of Technical Study Revenue Loss – Preliminary Estimates Category
FY 2017/18
Institutional/Exempt
$345,000
Agricultural Property
$300,000
Vacancy Adjustment (RV Parks)
$25,000
Adjoining Parcels*
$70,000
Hardship Assistance
$190,000
Other Discounts
$40,000
Total Revenue Loss
$970,000
Assessable Budget
$6,660,826
Revenue Loss/Budget *May overlap with agricultural parcels
15%
21
Presentation Overview 22
1
Background/Purpose
2
Findings of Technical Study
3
Next Steps
Next Steps 23
• BoCC Questions/Comments • Adoption Process
Questions? 24
Thank You
