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Resolution Amending Non-Ad Valorem Assessment Rates of Municipal Service Benefit Unit for Fire Rescue Services
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BRIEF OVERVIEW
At a public hearing on April 28, 2026, Hernando County Fire Rescue and Emergency Services discussed options with the Board of County Commissioners for adjusting the Hernando County Fire Rescue Municipal Services Benefit Unit (MSBU) assessment rate. This item is a continuation of that discussion in order to get direction from the Board on making rate changes beginning in fiscal year 2027. To aid discussion, page 12 of the attached Raftelis presentation proposes six different adjustment scenarios. Staff, however, is recommending a seventh scenario as detailed in the attached resolution. Any new rate would also apply to parcels within the City of Brooksville since its fire rescue services have been consolidated with Hernando County’s.
Due to the consolidation of the Brooksville Fire Department and as required by Florida Statute, a public hearing notice was mailed to the City of Brooksville property owners and a legal ad was published on May 15, 2026, in the Hernando Sun newspaper and on the Hernando County website.
FINANCIAL IMPACT
Should the Board direct staff to adjust the MSBU, amendments will be made to the proposed fiscal year 2027 budgets to reflect the approved changes.
LEGAL NOTE
The Board is authorized to act on this matter pursuant to Section 197.3632 and Chapter 125, Florida Statutes.
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RECOMMENDATION
It is recommended that the Board adopt the attached, advertised resolution for increasing the Fire Rescue MSBU assessment rate beginning fiscal year 2027. However, if the decision is to opt for one of the six scenarios offered by the Raftelis study, or something else altogether, another public hearing must be conducted after mandated written and published notifications have been made.