Deerfield Beach commissioners spent a substantial portion of the budget workshop reviewing how the city's fire assessment fee applies to the Broward Sheriff's Office (BSO) fire and rescue contract and how different assessment rates change the share of those costs that can legally be recovered.

Staff said the city's FY2026 budget was modeled on a $3.315 per dwelling unit assessment in its current draft, and that commissioners at a prior meeting had set a maximum allowable assessment last night at $3.65 per dwelling unit. That maximum, staff said, would cover a larger share of the BSO contract but still not the entire contract because state rules limit which components of the contract are "assessable."

City managers explained that the assessment can be used to recover the portion of fire and emergency medical services that are considered "assessable costs." Personnel such as fire inspectors and some administrative positions are not considered assessable, so raising the per‑unit assessment increases the assessed share but cannot be used to pay the full contract amount.

Staff illustrated the point with estimates: under the presentation's numbers, a $3.15 rate would cover about 44% of the proposed BSO cost, $3.50 would cover about 49%, and $3.72 would cover roughly 52% of the total contract's cost deemed assessable. City staff said the 2022 consultant assessment modeled a higher allowable amount, but rising total contract costs and different formulas for "assessable" versus non‑assessable contract elements mean earlier projections no longer translate to full coverage.

"You can't use the fire assessment for your fire inspectors," the City Manager said during the workshop, noting legal limits on how the assessment revenue may be spent.

Why it matters: The city funds nearly half of its public safety budget through special assessments and property taxes. Changes in the assessment rate alter how much of the BSO contract the city can shift to assessments versus the general fund, and commissioners questioned whether the city should revisit the 2022 assessment study.

Ending: Staff said it would provide a follow‑up line item showing the portion of the BSO contract that is legally "assessable" before commissioners make a final decision on the FY2026 assessment rate and to evaluate whether a revised assessment study is needed.