Which Florida counties are considering fire assessment fees or fire MSTUs to replace Amendment 3 losses, with sources. Hillsborough, Osceola and more.
Commissioners reviewed a consultant (Bryant Miller Olive) report on funding fire rescue through a fire special assessment fee or a municipal services taxing unit (MSTU). No rate has been adopted.
Sources: Pie-Sun, Aug 7 2026 · WTSP
County leadership estimated a $94.5M loss and said millage increases, assessments and potential user fees are on the table; about $77M in cuts have been identified. The county's Amendment 3 site lists new or higher fees and a higher fire assessment as options.
Sources: Around Osceola · WESH · Osceola County (official)
The county budget director said a millage increase would be needed to keep revenue level for the Lower Keys fire/EMS district, with projected shortfalls of $430K and then $607K.
Sources: WLRN, Aug 19 2026
Unlike millage, a fire assessment is usually a flat or per-unit charge set by property use and size. Because Amendment 3 shrinks only value-based taxes, some governments are evaluating assessments or MSTUs to fund fire rescue. See the glossary.
A non-ad valorem special assessment that funds fire rescue and appears on the property tax bill. It is not reduced by the homestead exemption.
Sourced so far: Hillsborough, Monroe, Osceola. None adopted yet.