Deltona commissioners gave staff direction at the May 3 budget workshop to add funds to the mid-year budget amendment so the city can study a non-ad valorem fire-assessment option to fund stations, apparatus and related operating costs.
Finance Director John McKinney outlined typical permitted uses for a fire assessment: station construction and remodeling, fire apparatus and equipment (excluding ambulance/transports), debt service tied to fire capital, and firefighter salaries not associated strictly with EMS operations. "It can be used to pay for new and remodeled fire stations, apparatus, and equipment within the stations, whether new or replacement," McKinney told the commission.
Commissioner Howington raised questions about exemptions, administrative burden and accounting for staff who split duties between EMS and fire response. He said he asked city attorneys to review exemptions and noted that some exemptions — for example, 100% service‑connected disabled veterans or charitable organizations — already exist in the tax rolls and would factor into assessment calculations.
City staff described how a consultant would develop options showing assessment rates by parcel class, exemption mechanics, hardship processes and potential use of proceeds. The commission reached consensus to add funding for the study to the mid‑year amendment; McKinney said staff would return with options, timelines and potential statutory steps needed for adoption of a non-ad valorem assessment if the commission elects to proceed.
What’s next: staff to include a funded study in the mid‑year amendment and to return with consultant-produced options and an implementation timeline; the study would provide multiple rate and exemption options for commission consideration.