The fire assessment fee is a “non-ad valorem special assessment.” There are two tiers. Tier 1, for developed properties, is based on a fraction of improved value and tier 2 is assessed a flat rate ( for vacant parcels). The fire assessment fees have been increasing steadily since they were implemented in 2012. FY 2016 fire assessment for tier 1 properties was $.80 per $1000 of improvement value and $100 per parcel for tier 2 properties. FY 2017 approved fire assessments for tier 1 was $.85 per $1000 of improved value and $125 per parcel for Tier 2.