FAQs

The lanes are blocked to help ensure the safety of our personnel and our patients.  Blocking extra lanes keep our personnel safe when they go back to our apparatus, stabilize patients, and transfer patients to the ambulance.
 

‘Simplified fire’ is three (3) independent methods of sharing costs all stacked up together to create better fairness. The total amount of the District’s non-ad valorem assessment appears on and is collected each year along with property taxes on the annual tax notice for each parcel. Here are the three (3) components of this approach that each property is asked to pay: 

(1) Tier 1 - relative value of improvements associated with any given tax parcel. This uses a measure of improvement to any given tax parcel by proportionate comparison to all tax parcels’ relative improvement in a community, and then assigns a common rate or charge so that all parcels share in proportion to each other the budgeted cost for only a portion of the constant availability and readiness of fire protection and emergency services all year long. This Tier 1 serves to isolate and remove land from the metric or equation and focuses relatively more on the aspect of improvement to the land or parcel served as a measure of benefits received or burdens relieved from a budgeted constant level of service for fire protection and emergency medical services. This IS NOT a demand-based determination, rather it’s a proportionate sharing of a constant availability of the District’s level of service preparedness.  

How is this relative value determined? The ‘simplified fire’ method compares ‘just value’ data to ‘land value’ data for an annual period (typically the prior year). The difference is multiplied by an annual rate approved by the District’s voters and Commission (93 cents per $1,000 of value or fraction thereof) that is called the relative value of improvement to come up with this proportionate charge. Generally, parcels with proportionately more improvement or ‘relative’ value of improvement compared to all other parcels showing such proportionate value beyond basic ‘land value’ are charged proportionately more in this calculation.
How does the District annually calculate this? The District does this in arrears and uses a ‘snapshot’ of the just value and land value for each tax parcel as announced from time to time by the local property appraiser. Then repeats this process every year. All the District does is use highly scrutinized and standardized computer-assisted appraisal data developed by the property appraiser as a smart proxy for sharing this cost. Florida courts have supported this approach as fair and reasonable.
So, ‘relative improvement value’ is a means or metric formed from two statutorily required data points required to be presented and certified each year by the various Property Appraisers in the state for all tax parcels: just value and land value?  That’s right! Those data points are some the most accurate and scrutinized public information uniformly produced in every county each year for every tax parcel. These two data points although used for another purpose (property valuation for taxation purposes) provide the basis for a very reliable metric or system to form a repeatable analytic view in apportioning certain benefits to real property. The calculation is fairly simple and is the result of subtracting one (land value) from the other (just value).
So, the District does NOT look at some list of improvements on my property, but rather only discerns the difference in just value and land value to create a mathematical proxy for this Tier 1?  Yes, that is the reasoned logic involved!  That is why the method refers to this aspect as the ‘relative’ value of improvements. The relationship is the standard values used by the learned Constitutional officer charged with repeatedly evaluating all tax parcels year after year (the local property appraiser). All the District does is smartly use that data to mathematically understand that relationship. Here ‘relative’ means a term, thing, or concept that is dependent on something else; considered in relation or in proportion to something else; existing or possessing a specified characteristic only in comparison to something else; it is not absolute but in reasoned and logical relationship to other things. The really good news is that here, Tier 1 relies on specific highly scrutinized data points for each parcel assessed (developed independently by a learned official) when applied to the ‘simplified fire’ metric that presents a logical and very efficient means to share costs of fire protection availability and readiness proportionately and fairly - year after year in our community. 
Is there somewhere I can see an itemized list of all of the improvements on my property that make up the just value? Sorry, that is not how this metric works. Every year the property appraiser shares the just value info upon which ad valorem taxes are assessed, and one of those components is by law the land value of each tax parcel. All the District does is use that info from the prior year to fairly and proportionately create the above proxy. Then repeats the process each year the same way the property appraiser uses the value of each parcel (in arrears) as of January 1 for the taxes assessed later each year in November. Of course, any property owner can dispute the valuations the property appraiser uses, but that is another reason why the District works in arrears. The time to have challenged the values assigned by the property appraiser was last year. Of course, errors do occur. And both the District and typically the property appraiser are open to review and correction of an error -- but typically not a valuation re-visit. 

(2) Tier 2 – per parcel. This component recognizes the mere availability of fire protection services and facilities benefits each parcel of real property in the District in a substantially uniform fashion by relieving the common burden placed upon District services and facilities collectively created by individual parcels whether a fire event occurs or not.  Fundamentally, the presence of each parcel within the District creates a comparable and similar requirement to stand ready to serve and continually maintain preparedness to provide fire protection and associated services and facilities for all parcels. In this component, the District charges each tax parcel $162 to pay a portion of its annual fire protection budget. In this tier, all parcels, regardless of physical characteristics, pay a similar amount per parcel to underwrite the District’s budgeted cost of continual emergency readiness. This was also approved by the District voters. Although the use of Tier 1 or Tier 2 methods could be used independently to apportion these annual costs fairly and reasonably, using them in combination further increases the equitable sharing of costs by using both in concert.   

(3) A share of annual administration and collection costs - this component is administrative and ministerial and has three sub-parts: (a) the annual charge to reimburse the Tax Collector for necessary administrative costs ($1.45), (b) the adjustment or discount for early payment of taxes when using the tax bill collection method (4%), and (c) collection an annual $5 charge per parcel to defray the District’s cost program administration.

Here are some examples: 

Parcel A: This is a vacant platted lot. The assessment on the tax bill is $175.47. 

Remove the November discount for early payment by multiplying $175.47 by .96 = $168.45. Subtract the District ($5) and Tax Collector ($1.45) charges = $162. Then subtract the Tier 2 per tax parcel charge of $162 = $0. This result is the assigned Tier 1 charge. Next, multiply this result by $1,000, then divide by $0.93. That will show the difference between the assigned just value and assigned land value of the tax parcel as of November 1, 2019, or $0. 

Parcel B: This is a large several acre unplatted parcel that is likely husbanded or fenced. The assessment on the tax bill is $211.43.

Remove the November discount for early payment by multiplying $211.43 by .96 = $202.97. Subtract the District ($5) and Tax Collector ($1.45) charges = $196.52. Then subtract the Tier 2 per tax parcel charge of $162 = $34.52. This result is the assigned Tier 1 charge. Next, multiply this result by $1,000, then divide by $0.93. That will show the approximate difference between the assigned just value and assigned land value of the tax parcel as of November 1, 2019, or $37,118. 

Parcel C: This is a modest home on a platted lot. The assessment on the tax bill is $249.76.

Remove the November discount for early payment by multiplying $249.76 by .96 = $239.77. Subtract the District ($5) and Tax Collector ($1.45) charges = $233.32. Then subtract the Tier 2 per tax parcel charge of $162 = $71.32. This result is the assigned Tier 1 charge. Next, multiply this result by $1,000, then divide by $0.93. That will show the approximate difference between the assigned just value and assigned land value of the tax parcel as of November 1, 2019, or $76,688. 

Parcel D: This is a more highly valued home on a platted lot. The assessment on the tax bill is $565.69.

Remove the November discount for early payment by multiplying $565.69 by .96 = $543.06. Subtract the District ($5) and Tax Collector ($1.45) charges = $536.61. Then subtract the Tier 2 per tax parcel charge of $162 = $374.61. This result is the assigned Tier 1 charge. Next, multiply this result by $1,000, then divide by $0.93. That will show the approximate difference between the assigned just value and assigned land value of the tax parcel as of November 1, 2019, or $402,806. 

Parcel E: This is a fast-food restaurant. The assessment on the tax bill is $541.08.

Remove the November discount for early payment by multiplying $541.08 by .96 = $519.44. Subtract the District ($5) and Tax Collector ($1.45) charges = $512.99. Then subtract the Tier 2 per tax parcel charge of $162 = $350.99. This result is the assigned Tier 1 charge. Next, multiply this result by $1,000, then divide by $0.93. That will show the approximate difference between the assigned just value and assigned land value of the tax parcel as of November 1, 2019, or $377,409.

Parcel F: This is a commercial building. The assessment on the tax bill is $2,633.42.

Remove the November discount for early payment by multiplying $2,633.42 by .96 = $2,528.08. Subtract the District ($5) and Tax Collector ($1.45) charges = $2,521.63. Then subtract the Tier 2 per tax parcel charge of $162 = $2,359.63. This result is the assigned Tier 1 charge. Next, multiply this result by $1,000, then divide by $0.93. That will show the approximate difference between the assigned just value and assigned land value of the tax parcel as of November 1, 2019, or $2,537,237.

We hope this might help in explaining the logic and general mechanics upon which the District has carefully developed its assessment approach. The Simplified Fire (TM) approach the District uses is a trademarked analytical tool, but one which conforms with Florida law, fundamental fairness and smart reasoned, practical and timely use of public data to fairly apportion and share costs (of the very important constant readiness or availability of a level of service) among parcels of property in our community.     

The District collects its revenue from non-ad valorem assessments instead of ad valorem taxes. The assessment program previous to Simplified Fire, was based upon an assessment methodology report prepared for the District around 2015 and uses different assessment rates depending upon the use of each parcel and the square foot size of the improvements on each parcel, acreage, and 2015 call data. This was referred to as the Demand method.

The goal of a new simplified assessment methodology is to create a more equitable distribution of the District’s operating expenses among all of the parcels in the District. One very positive outcome will be the expense of a sixth fire station could be included in a new assessment methodology so that the District could provide better response times for the taxpayers who reside in the northwest part of the District. The new simplified methodology generates revenue so the District can design, fund, and deliver a series of much-needed additional stations over the next 10 years.

We are aware of at least 7 circumstances where some form of the simplified fire approach has been approved by Florida courts. As you know, independent fire control districts (special purpose local governments) require a referendum of voters first. That is not the case with general purpose local governments like cities or a county.

Under the demand-based method, the Fire and Rescue assessment fee is the same flat rate for vacant land UP TO 1 ACRE, and then the assessment fee increases on a per-acre basis up to a maximum of 10 Acres. 

The Lehigh Acres Fire Control and Rescue District ISO rating is a 3/3Y. To receive this rating, you must be within 5 road miles to Lehigh Acres fire station. To receive the lower "3" classification, your structure must also be within 1000 feet of an active and approved municipal fire hydrant.

No.  By default, the search results will show matches for any word within the phrase.  In this example, you would receive results for all web pages and documents that contained either the word alarm or the word permit or both.

In order to search on an exact phrase, enclose your search phrase in quotations.  The search results for "alarm permit" will show matches for that exact phrase.