Recently, the Florida Legislature changed the way your fire assessment is determined. Previously, each parcel received an ad valorem fire tax based on the taxable value of your property. Under the new system the Florida Legislature has adopted, each parcel will receive a non-ad valorem assessment (not a tax) based on different rates for residential, commercial, and vacant property.

The assessment for each parcel of property will be based on each parcel’s Property Use Classification and the total number of billing units attributed to that parcel. The following reflects the fire rescue services assessment for Fiscal Year beginning October 1, 2024:

• Residential properties up to 1,600 square feet: $300.

Residential properties over 1,600 square feet: $300 plus an additional $0.1544 per square foot in excess of 1,600 square feet. “Square feet” is defined as all under-roof square footage.

• Commercial properties up to 950 square feet: $500.

Commercial properties over 950 square feet: $500 plus an additional $0.1544 per square foot in excess of 950 square feet.

• Vacant land: $30.96
• Unimproved acreage up to 3 acres: $30.96.

Unimproved acreage over 3 acres: $30.96 plus an additional $10.32 per acre in excess of 3 acres.

Another difference is that homestead exemptions or other exemptions based on not-for-profit status do not apply to non-ad valorem assessments. This lack of exemptions is consistent with the District’s understanding that the goal of the new state law was to make the payment for fire services more fair and to ensure that everyone is paying something for the same fire rescue service everyone gets.

I completely understand there may be some concerns about this new funding procedure. If you have any questions, please feel free to call our administrative offices at 850-932-4771. I would be more than happy to speak with you.

Sincerely,

Shannon R. Stone

Fire Chief

Legislative House Bill 1577 explaining the changing of Midway Fire Districts authority to levy ad valorem taxes.