Frequently Asked Questions

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1.00 - Fire Rescue / EMS - Budget Public Hearing

• 1.01) Why can’t fire stations be constructed for less than $5,000,000?

  The cost for the fire station in Harmony was just under $3,000,000. This was what was considered an “A” station, designed to handle at full force and engine, truck, and rescue company (11 – 12 people per shift). The station encompasses over 12,000 sq ft. The current administration is working to design a smaller station that still has the ability to handle the same level of personnel and equipment. Additionally, the proposed changes will also incorporate “green” initiatives. It is our goal to build a station approximately 10,000 sq ft, possibly two stories, that will require less land. Both of these goals will work to provide a cost savings for future fire stations.

• 1.02) Why did residents receive a notice regarding the assessment on their agricultural land if this category is not going to be assessed?

  The fire assessment study proposed assessments against all categories of property, including single-family, commercial, industrial, institutional, and land (vacant/agricultural). The Board of County Commissioners set the tentative rates for those categories on August 3, 2009, and notice was provided to all property owners, as required by law. The exemption for agricultural land and parcels of vacant land less than .5 acres in size was not approved by the Board until the September 8 public hearing, after the notices were sent.

• 1.03) How does a buy down work?

  Basically, the assessment study used the number of fire incidents (adjusted for type of response and time in service) to all categories of property to determine the share of the fire budget attributable to each category of property. Once that has been determined, special assessment law does not permit the cost attributable to any specific category to be assessed against other categories of property. At the September 8 public hearing, the Board decided to reinstate the exemptions granted to agricultural land and institutional tax-exempt property (non-profits) in prior years. They also felt the proposed rate increases for commercial and industrial/warehouse property were too significant in the current economy. To allow time for a new study that would take other factors into consideration (for example property hazard classifications, fire flow requirements and on-site fire suppression credits), the Board appropriated other non-assessment funds to "buy down" these costs. In the case of agricultural land, the general fund will be transferring almost $700,000 to the fire fund to cover the cost of fire protection for that property classification.

• 1.04) What services is the $300 vacant land assessment paying for and why is the residential property rate of $153 less than vacant land when there is more property loss at risk?

  The fire assessment study identifies the cost for each major property classification based upon percentage of use. The land category, which includes agricultural and vacant property, utilizes almost 9% of the annual responses while single-family residential uses 43%. The assessment against land is based upon Fire Rescues ability to respond to an average of 10 acres, hence the cap of 10 acres per parcel. This means that approximately 66,000 acres of land are assessable. Nine percent of the fire budget is then allocated to land and divided by the total acreage resulting in $33.80 per acre. Homes are assessed at 43% of the budget and that portion is then divided by 71,138 residential units resulting in the assessment of $153.00 per home. The apportionment is strictly based upon those numbers and the net result is the greater number of homes offsets the cost for that category. Conversely, the number of acres of wildfire that primary response units can handle lowers the total number acres that can be assessed. This spreads that cost over those acres resulting in the assessment charged.

• 1.05) What services are received for the assessment and why is there a special assessment when residents already pay property taxes? What are property taxes paying for?

  General fund ad valorem taxes are used for a wide variety of county services. The Sheriff and county jail are among the largest budgets. The general fund has not been used to provide fire rescue services since the department was formed in 1989. The services of Fire Rescue are paid for through ad valorem identified on your TRIM notice as EMSTU and by the Fire Assessment (MSBU). The MSBU is designed to pay for the fire protection of property within the County. Each property classification is apportioned a percentage of the fire service budget based upon a methodology that has been used by the County for the past 10 years. This same methodology is also used in multiple other counties around the state. The EMSTU is utilized to pay for the emergency medical services of Fire Rescue. Beginning in 1989, both fire and rescue services were paid for through an annual assessment. However, in 2000 a court case ruled that EMS services could not be included in assessments as there was not tangible benefit to property for EMS service. It was at this time an EMSTU was created to fund that portion of the budget.

• 1.06) Why is land $33.80 acre? Why couldn’t it instead be $3.50 per acre for agricultural and vacant land and up to 100 acre maximum?

  The development of the rate for acreage is based upon an average initial response by the department of Fire Rescue. On average, this initial response can handle 10 acres. Assuming that level of service, 66,000 acres are available for assessment. Based on that, the study found that 9% of our incidents occurred on vacant or agricultural land. That percentage of the budget for fire is then allocated to land, and divided by the total available acres. This results in the rate per acre. There are two main reasons why the rate cannot be changed at this time. First, the Board of Commissioners approved the rates as delineated in the study and once residents are noticed the rates cannot be changed. Secondly, the changing of the rates as proposed in the question would require a change in the methodology and review by both the Department of Fire Rescue and the consulting company. The Department will be working with multiple groups over the next several months to review the study and develop an equitable methodology for vacant and agricultural land.

• 1.07) Why is there one Lieutenant for every three firefighters?

  Each fire station has at a minimum one fire engine. Eleven fire stations also have rescues. Each station has a fire lieutenant as the primary front line supervisor. He or she is responsible for anywhere between 2 – 5 other personnel. This includes an engineer, firefighters, and paramedics. The lieutenant’s responsibilities include care and control of their station, apparatus, and most importantly personnel. They are the front line leader of their company, leading them into dangerous environments and supervising on emergency incidents. Their education and experience give them the ability to lead those under their charge. In order to be a lieutenant, applicants must have at least 5 years experience with the department, meet educational requirements, and pass an extensive testing process. This position is very important to the over service delivery system and for the safety of firefighters working in dangerous environments.

• 1.08) Why is there $3,300,000 in bad debt for the Emergency Medical Service?

  The Department of Fire Rescue charges for ambulance transport. This charge is a user fee that helps offset the amount of ad valorem needed for service. It also allows for the user to pay for transport to the hospital (a fee is generated only if transport to a hospital is given). In many cases, requests for service are generated by non-residents and therefore their use and charge for service offset costs to residents. The budget for Fire Rescue includes revenue of over five million dollars for this service. Each year the Department collects approximately 50 to 55% of all charges for transport service. This is a common collection rate for service as governmental regulations such as Medicare and Medicaid limit our ability to collect the full cost of service. This uncollectable debt must be shown in our budget as we write that off each year. Therefore, it is shown on the expense side of the budget as bad debt. Overall, we expect approximately 2.5 million in revenues for ambulance transport fees.

• 1.09) Why not hire a private ambulance service?

  Private ambulance service is one option for EMS service within the county. The ability to provide effective service is based upon rapid access to trained emergency service professionals followed by timely transport to definitive health care. The County currently provides access to the system from both advanced life support (ALS) engines and rescues. With this system, no matter the location ALS trained professionals are available to residents. Moving to a private ambulance service would mean that a third party would be required to provide transport in conjunction with Fire Rescues initial response. That third party would be required to keep a minimum number of transport units available for service. Generally, these units would also be available for interfacility transports and other assignments. Based upon the size of our service area and locations of hospitals, a private ambulance service would increase the time for the patient to reach the hospital. Additionally, it would also increase the out of service time for fire rescue units as they await arrival of an ambulance. Several studies have been done by departments currently using this system, and in all cases the move to incorporate EMS service within the department has been shown to save cost and increase level of service.

• 1.10) Why are residents paying ad valorem taxes for both the County and the City and also being assessed a fire fee?

  Since 1989, the County has elected to fund Fire Rescue from a dedicated funding source, not the general fund. General fund ad valorem taxes are used for a wide variety of county services. The Sheriff and county jail are among the largest budgets. Initially, the entire Fire Rescue budget was funded by a special assessment. To comply with a court case decided in 2000, the County created an emergency medical services taxing unit in the unincorporated area to fund a portion of the budget. City ad valorem taxes do not fund any portion of the County's budget.

• 1.11) Is there organization still considered tax exempt, non-profit in the County?

  The Board of County Commissioners considered and approved a resolution on September 8, 2009 that approved the exemption of institutional non-profit organizations. This exemption means that the County General Fund will pay these assessments on behalf of the institutional property classifications identified as non-profit for next fiscal year. This is commonly referred to as “buying down” a classification.

• 1.12) What is included in the institutional designation?

  Institutional property classifications include: Government buildings, places of worship, churches, YMCA, libraries, educational properties/schools, pre-schools, colleges, Healthcare facilities, hospitals, clinics, jails, police stations, fire stations, nursing homes, and post offices.

• 1.13) Why can’t non-contiguous lands under the same ownership or family be considered for the exemption?

  The Board has determined that (1) agricultural property constitutes a unique and irreplaceable resource of countywide importance by preserving the landscape and environmental resources of the County; (2) agricultural production is a major contributor to the economy of the County and the State of Florida; (3) the continuation of agricultural activities preserves the landscape and environmental resources of the County, contributes to tourism, and furthers the economic self-sufficiency of the people of the County; and (4) the preservation of this agricultural property will result in a benefit to the health and welfare of the people of the County. Based on these determinations, the Board decided to allow consolidation of contiguous parcels used in a common agricultural enterprise to provide for a lesser assessment burden on agricultural property. The same policy considerations do not apply to vacant land.

• 1.14) How does Osceola County compare with other Counties with similar demographics, land mass and population, as far as fees being assessed and the amount budgeted for the service?

  The growth of Fire Rescue is in direct correlation with both population growth and call volume. Since 1995 the department has seen a 45% increase in both population growth and call volume. The question of budget for service requires a definition on current level of service as well as a determination on the level of service desired for the community. Fire Rescue staff has determined that the current level of service is an 8 minute response time to 50% of the calls. That eight minutes is from the time of the 911 call to the arrival of emergency service units. This level of service will now be compared to similar counties and their level of service. The closest county tying level of service to budget is Orange County. Their current level of service is an 8 minute response time to 75% of their calls. Further study and information is being gathered and will be included in coming workshops with the Board of County Commissioners.

• 1.15) Why were churches and non-profits not taxed in the past? Why is the current rate of $.90 if no fees were assessed in the past?

  The currently approved rate for institutional properties has been set at .28. In past budget years, the County, through Board of County Commissioner action, paid the fire assessment on behalf of non-profit institutional properties. This is commonly referred to as “buying down” a classification. On September 8, 2009 the Board of County Commissioners approved buying down the institutional tax-exempt (non-profit) properties.

• 1.16) Why is there an arbitrary cap on one-half acre or less of land not being assessed? Why is this being assessed when a portion of a property is wetlands?

  There is no mathematical method of calculating which parcels should be excluded because of their size. This determination was made by the Board in its legislative discretion. Property identified as wetlands in the Property Appraiser’s data they were removed from the assessment program; however a wetland area within a parcel that is coded as some other property use may not have been identifiable in the data. Please let the County know if you believe any corrections are warranted for your property.

• 1.17) Why make the decision to maintain the operations of Fire Station #52 prior to hearing from the public regarding the assessments which would affect the budget?

  The decision on whether to close Station #52 was based upon maintaining a level of service to the community. This issue had garnered intense public interest and therefore, the Board of County Commissioners chose to move this to the beginning of the hearing so that a decision could be made on service levels. The Fire Chief presented information on the current level of service within the County as well as the impact on that level of service to community if Station #52 was closed. The closing of the station would increase response times by anywhere from 5 to 10 or more minutes to that area. This decision promulgated the continued level of service to County and will continue to be discussed throughout the coming year as the Department of Fire Rescue and EMS establishes current and future levels of service as part of a strategic planning process.

• 1.18) I do not understand the different items on the property tax notice, such as what does the EMS tax pay for?

  The services of Fire Rescue are paid for through ad valorem identified on your TRIM notice as EMSTU and by the Fire Assessment (MSBU). The MSBU is designed to pay for the fire protection of property within the County. Each property classification is apportioned a percentage of the fire service budget based upon a methodology that has been used by the County for the past 10 years. This same methodology is also used in multiple other counties around the state. The EMSTU is utilized to pay for the emergency medical services of Fire Rescue. In 1989 when the department was formed both fire and rescue services were paid for through an annual assessment. In 2000 a court case ruled that EMS services could not be included in assessments as there was not tangible benefit to property for EMS service. It was at this time an EMSTU was created to fund that portion of the budget.

• 1.19) Do any of the monies collected for the EMS tax or the fire assessment go into the General Fund?

  All assessments and ad valorem for fire and EMS services are placed in a separate fund for that function. Money from the General Fund is also placed in fire fund to cover the assessments that the Board of County Commissioners pays on the behalf of a property classification. This is commonly referred to as a buy down of a property classification. The fire fund pays to the general fund an allocation for use of common services such as information technology, human resources, legal, and audit. This fee is based upon an annual review of services used by fire rescue and the costs for that support.

• 1.20) Why were there no workshops to discuss this issue and can a decision be made at a later date?

  On July 13, 2009 a workshop was held with the Board of County Commissioners to present the results of the study. A subsequent hearing was held on August 3, 2009 and the Board set the maximum rates for the fire assessment. During the months of July and August the Department of Fire Rescue held informational meetings throughout the county. These meetings were designed to provide an overview of the department, the study’s methodology, and the rates for each property classification. Based upon the County’s requirements to meet State deadlines for budget reporting, the decision cannot be made at a later date.

2.00 - Other Questions - Budget Public Hearing

• 2.01) Is the County still providing $1,000,000 in tourism taxes to Disney?

  This item was specifically in reference to an agreement that required a certain amount of revenue to be generated prior to the County participating with TDT dollars. To date, no action has been taken.

• 2.02) Has the County considered a 4-day work week to save costs?

  The County Manager has considered this option. After research, it was determined that it would only save approximately $500,000. Due to the loss to the community, however, the recommendation is to keep with the traditional 5-day work week.

• 2.03) Has the County considered placing geographical positioning systems (GPS) on garbage trucks and County vehicles?

  This idea would require further research to identify potential benefits. An analysis would need to be done to determine if there is truly a benefit after equipment acquisition costs, installation and ongoing maintenance are considered.

• 2.04) How can citizens find out about the specific services/level of services that are provided by their neighborhood serving Municipal Service Taxing Unit (MSTU)?

  The Office of Management & Budget – Special Assessments can provide specific information for each MSTU regarding what services are being provided and at what level of service. They can be reached at (407) 742-1821.

• 2.05) If the County is doing a good job of holding down expenditures, why did the millage rate go up 27%?

  Millage rates are affected by taxable values. If property values increase, the millage rate goes down. Conversely, if taxable values decrease like they did this year, then the millage rate increases.

• 2.06) What are the different types of millage rates over the County and what are they based on?

  The County imposes millage rates at a level required to provide many different services. The Countywide millage is utilized to support general governmental functions such as Public Safety (Sherriff’s Office, Corrections and Animal Control), Growth Management, Parks, Economic Development, Constitutional Offices, Court Administration, etc. The County also has millage rates that only support a specific service such as Library, Emergency Medical Services and SAVE (Environmental Lands) Maintenance. In addition, the County manages a number of Municipal Service Taxing Units (MSTUs) which provide funding for services specific to that neighborhood such as street lighting, stormwater maintenance and common area maintenance.

• 2.07) Does the County charge individuals and/or their insurance companies for Fire Rescue /EMS calls in addition to their taxes?

  There is no additional cost for responding to Fire Rescue/EMS calls and/or providing service; however, Osceola County does charge patients for transport to the hospital. This cost is generally paid by the patient’s insurance, Medicare or Medicaid and brings in approximately $2.5 million annually for Osceola County. This revenue is used to offset the total Ad Valorem that must be raised to provide EMS services. Although the revenue raised from EMS billing does not cover the entire cost of providing EMS services to the community, it does provide a method of recouping costs from visitors to Osceola County who need the service but do not pay taxes to the County.

• 2.08) Does the County need Economic Development and what services do they provide?

  Osceola County needs Economic Development now more than ever. The Economic Development Department’s main focus is to retain, recruit and expand targeted industries in our County. A perfect example of their efforts was the recently announced corporate headquarters expansion of INViSiON Industries, the leader in overhead entertainment systems. This targeted industry was looking to expand their operations and was interested in relocating outside of Osceola County. Working with the State of Florida as well as Workforce Florida, the Economic Development Department was able to offer an incentive package. It included a high wage job creation incentive from the State of Florida and Osceola County, as well as a training grant from Workforce Florida. As a result, INViSiON Industries decided to remain in Osceola County, which will result in the creation of over 100 new Osceola jobs with an average wage exceeding $45,000.

  Since the inception of the Economic Development Department in 2000, $9.3 million in incentive money has been awarded to targeted industries. Of these funds, 80% ($7.5 million) has come from the State of Florida, with the remaining 20% ($1.8 million) supported by Osceola County. The Economic Development Department’s efforts have resulted in over 4,786 jobs being created and retained and Capital Investments of over $170 million. Since 2007, local businesses have received over $305,000 in training grants from Workforce Central Florida.

  What is a targeted industry? As defined by the State of Florida, a targeted industry is a company or business that creates high-wage jobs in specific sectors of the job market. Incentives can include refunds on corporate income, sales, ad valorem, intangible personal property, and certain other taxes. This list is compiled by the State of Florida, but the Economic Development Department works with community partners to refine the types of companies that are the best fit for Osceola County.

• 2.09) Why don’t the County and Cities consolidate duplicated services such as Fire Rescue/EMS?

  Consolidation of services has been pursued by the County with 911 Communications, Fire Rescue/EMS, and Building. All attempts by the County to consolidate services and eliminate duplication have been unsuccessful to date.

• 2.10) Why doesn’t the County charge Library fees for items such as late returns, damaged or lost items?

  The prior direction has been that the millage rate covered such costs. Due to the current economic times, this practice is currently being re-evaluated. There is a process to determine how to assess fees. It includes benchmarking and requires approval from the Library Advisory Board and the BOCC to change the fees for the upcoming year. We will begin this process again soon.