A Fire Benefit Charge (FBC) is not a tax; it is not calculated using a property’s assessed value. It is a fee based on the use, fire risk factors and total square footage of buildings over 400 square feet. It does not apply to vacant land.

The 2025 rate sheet for the Fire Benefit Charge (FBC) can be found here. Please contact us with any questions.

Each parcel within West Pierce Fire & Rescue’s jurisdiction will receive notification of their specific Fire Benefit Charge (FBC) on the Pierce County Assessor Tax notification. Community members are afforded the opportunity to file a Petition for Adjustment to their FBC each year.

To file a petition, fill out the form below during the petition period from February 10 – 21, 2025.

A special panel will review the petitions and make recommendations to the Board of Fire Commissioners for determination of any adjustments. Such action will take place at a Special Board meeting on February 25, 2025. Your presence at the hearing is not mandatory and your petition will be considered without your attendance.

Will I get a separate bill for the Fire Benefit Charge?
No.  Pierce County will collect the FBC with your regular property taxes.  The FBC will appear as a separate line on your tax notification.

​Is Fire Benefit Charge a once or twice a year payment?
The amount listed on your property tax notification from Pierce County will be split and collected in two payments similar to regular property taxes.

Where will I see this charge?
The FBC is listed on your Pierce County Assessor bill separately from your property taxes under charges for the Fire District.

How do I pay it?
Make your payment to Pierce County as part of your regular property taxes.

What if I have concerns with the Fire Benefit Charge allocated to my property?
Property owners have the opportunity to appeal their individual FBC assessment during two-week appeals process in February.

Will my property tax bill be corrected if my appeal is approved?
Yes, any changes in calculation will be submitted to Pierce County and you will receive a revised property tax bill.

What if the notification letter I received has an incorrect square footage value?
The FBC is calculated on the gross square footage (outside measurements) of all structures on a land parcel over 400 feet and includes each level of each building, and all basements, garages, lofts, mezzanines, carports, and accessory structures.  Please make sure to factor all in to your calculations.

Do I have to submit a petition every year for my sprinkler system discount?
No. Once approved for the sprinkler discount, your annual letter will state that you have an existing system and not further action is required on your part.

What is a Fire Benefit Charge?
An FBC is a fee based on how a property is used and the size of structures, not the property’s assessed value. It takes into consideration that those who benefit more from fire protection services (e.g. large structures and structures used in a manner that pose higher fire risk) should pay more for service than small buildings (e.g. single-family homes) as it generally costs less to protect a smaller structure during a fire or other emergency.

Is the Fire Benefit Charge a tax?
No.  An FBC is not a tax and is not calculated using a property’s assessed value.  An FBC is a fee based on a property’s inherent fire risk. It is a calculation based on how the property is used and the size of structures in terms of square feet.

Do other communities utilize a Fire Benefit Charge?
Communities in Washington have supported the FBC since 2003. More than 35 cities and fire districts across the state now use an FBC to fund emergency services. Over 300,000 people in Pierce County have adopted an FBC to fund their fire department.

Is the Fire Benefit Charge voter-approved funding?
Yes.  The FBC was approved for six years during the General Election in November 2024.

How long is the Fire Benefit Charge good for?
The FBC will be in place for six years (2025-2030), at which point voters will decide whether to extend it.

What does the Fire Benefit Charge pay for?
The FBC pays for general operating costs such as staffing, emergency response equipment and supplies, training, maintenance, and other resources.

What is the difference between a property tax and a Fire Benefit Charge?
Property tax provides funding by charging property owners a specific dollar amount per $1,000 of assessed property value, as established by the Pierce County Assessor. Therefore, two houses of the same size can pay a dramatically different amount, depending on their location and value.

Fire Benefit Charge is a fee based on a property’s inherent fire risk, not its value. It is a calculation based on how the property is used and the size of structures in terms of square feet. Under an FBC, two houses of equal size would pay the same amount.

Does everyone pay the same amount with a Fire Benefit Charge?
No. Unlike a Property Tax Levy, which is based solely on assessed property value, the FBC is based on the size, use, and fire risk factors of all buildings on a property. Property owners with higher fire risks, such as industrial, commercial, and multi-family buildings, have more significant costs distributed to them under the FBC.  In contrast, property owners with a lower fire risk, such as residential homes, typically pay less.

Is there a mathematical formula used to determine the FBC?
Yes. The FBC is uniformly applied to all parcels in the fire district, utilizing the following formula:

Square Root of the Square Footage x 18 x Category Factor x Response Factor x Hazard Factor x Fire Flow Factor x Applicable Discount.

• Square Root of the Square Footage: The total square footage for all structures over 400 sq. ft. located on your property, including carports, garages, unfinished basements, and outbuildings.
• 18: A coefficient value based on empirical tests established by the Insurance Services Organization (ISO) to calculate the water or fire flow needed to extinguish a fire for a specific structure based on its size.
• Category Factor: Used to scale relative risk associated with a given type of structure based on its use: Residential, Multi-Family (three or more units), Commercial/Industrial, and Manufactured Homes (located within a mobile home park).
• Response Factor: A factor based on the size and number of firefighting resources, including firefighters and equipment required to deliver the required fire flow.
• Hazard Factor: Hazard factors are determined from use and risk classifications found in the National Fire Protection Association (NFPA) Standard 13 (Standards for the Installation of Sprinkler Systems), and apply to commercial/industrial properties only.
• Fire Flow Factor: The relative cost of providing the required fire flow during a fire incident represented as a cost per gallon.
• Applicable Discount: A factor that is applied to properties with a qualifying discount (automatic fire sprinkler systems and agricultural properties).

Why do some property owners, such as those in single-family homes, pay less with the Fire Benefit Charge?
An FBC is a fee based on a formula that calculates a property’s size, use, and fire risk factors. Smaller structures, such as single-family homes, generally pay less than larger structures, such as commercial buildings, because it takes fewer resources to protect them in a fire.

What part of my property is the Fire Benefit Charge based on?
The FBC is calculated based on the structural square footage of buildings and other improvements, over 400 square feet, on a property. The FBC does not apply to land.

Where does the fire district get information about the size of the structure(s) on my property to assess the Fire Benefit Charge?
Property information is obtained directly from the Pierce County Assessor’s Office.

Does the Fire Benefit Charge apply to undeveloped land?
No.  An FBC is a fee that applies only to structural improvements on properties according to the property use and size of structure(s).  There is no charge for undeveloped land.

If I qualify for a senior/disabled tax exemption, can the Fire Benefit Charge be reduced also?
Yes. The FBC applies similar rules for these discounts as Pierce County does on your property taxes. If you are eligible for these discounts on your property taxes, they will automatically be applied to your FBC.

Are there any qualifying exemptions or discounts for property owners?
Yes. Standard property tax exemptions and discounts also apply to an FBC, including, but not limited to, low-income seniors, low-income persons, veterans, and persons with disabilities.

Are some properties exempt from the Fire Benefit Charge?
Yes. Some specific properties are exempt, including but are not limited to:

• Federally owned properties.
• Specific properties owned by non-profit organizations.
• Specific properties owned by religious organizations.
• Schools owned by religious organizations.
• Public schools that pay for emergency services based on a per-student formula.
• Properties that are covered by a fire protection contract or other fire service contract with West Pierce.
• Parcels with total square footage for all structures less than 400 sq. ft.
• Vacant land.

Are there any credits or reductions to the Fire Benefit calculation for having a fire sprinkler system?
Properties with a certified, working automatic sprinkler system receive a 10% reduction when calculating their FBC. 

How is the Fire Benefit Charge different from property tax?
The FBC is calculated based on required firefighting resources, the size of the building(s) on a property, and the hazards associated with those building(s). In contrast, a property tax is solely based on the assessed property value of the buildings and land; it does not take into account needed resources, building sizes, or associated hazards.

Property taxes are deductible on your federal income taxes, but since the Fire Benefit Charge is a ‘fee’ and not a tax, is it deductible?
Yes.  The FBC is deductible per Department of the Treasury Internal Revenue Service Publication 530.

Who establishes the Fire Benefit Charge?
Annually, at a public hearing, West Pierce Fire & Rescue’s elected Board of Fire Commissioners establish the amount of the FBC based on a property’s size, use, and cost to serve in a fire.

Is there a limit to the amount of revenue that can be collected through the Fire Benefit Charge?
Yes. State law caps the total revenue that can be collected through an FBC at no more than 60 percent of the fire district’s total operating budget. The remaining operating budget must be secured through other means such as property taxes, contracts, fees, grants, etc.

How can I learn more about the Fire Benefit Charge?
For more information, please email FBC@westpierce.org.