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.

If the proposal is approved, property taxes will be reduced by eliminating 100% of the District’s current four-year Maintenance & Operations levy and reducing the statutory rate of the Regular Levy by 33%.

Single-family homeowners will generally pay less under the FBC methodology than they do under the current tax methodology.

This more fairly distributes costs for delivering fire protection services, making it an equitable and more objective way to fund emergency services.

The FBC will be on the November 5th ballot listed as Proposition 1.

Why is the Fire District considering a Fire Benefit Charge?
West Pierce currently funds emergency services based only on a property’s assessed value. This means two houses of the same size can pay dramatically different amounts depending on their location within our fire district, while the cost and resources to defend both in a fire are likely the same.

How will the Fire Benefit Charge provide a better source of funding for the Fire District?
Currently, approximately 85% of the department’s expense budget is supported by taxes that are based solely on assessed property values. This type of funding can fluctuate significantly based on the market value of properties. An FBC is based on a property’s size, use, and fire risk factors, not its value. An FBC will establish a much more stabilized two-part funding system, significantly reducing the amount of property taxes collected by the fire district.

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.

Why do communities support a Fire Benefit Charge?
Assessed values are affected by various factors, leading to similar-sized structures being taxed vastly different amounts to fund emergency services.  An FBC is based on a property’s size, use, and fire risk factors, which many people feel is an equitable, more objective way to fund emergency services.

Is the Fire Benefit Charge voter-approved funding?
Yes.  Establishing an FBC requires 60% voter approval.

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

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

What happens if the Fire Benefit Charge is approved?
Property taxes will be lowered.  The District’s current Maintenance & Operation Levy will be eliminated and the statutory limit of the Regular Levy will be reduced by 33%.

What happens if the FBC is not approved?
The current fire levy will continue with no reduction, and the current Maintenance & Operations Levy, approved by voters in 2023, will continue through 2027.

What are the advantages of a Fire Benefit Charge?
An FBC reduces property taxes and is more equitable for taxpayers. With the adoption of the FBC, the District’s current Maintenance & Operation Levy will be eliminated and the statutory limit of the Regular Levy will be reduced by 33%.

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.

If the Fire Benefit Charge is approved, will it lower property tax rates?
Yes. The District’s current Maintenance & Operation Levy will be eliminated and the statutory limit of the Regular Levy will be reduced by 33%.

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).

How will my taxes change if the Fire Benefit Charge is approved?
Property taxes will be lowered.  The District’s current Maintenance & Operation Levy will be eliminated, and the statutory limit of the Regular Levy will be reduced by 33%.

Why would 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, giving tax relief to owners of vacant 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.

What will the Fire Benefit Charge cost me?
There is no single answer to this question, as each property in the District is unique.  As an example, in 2024, the owner of a 2,500 square-foot home in West Pierce, appraised at $662,200, paid a total of $1,669.29 to the fire district in taxes. With an FBC model in place, the same homeowner would have paid taxes of $895.91 and an FBC of $580.50 for a total of $1,476.41, a reduction of 11.56%. In most cases, homeowners will pay less under the FBC model of funding.

Will the Fire Benefit Charge be in addition to what I am currently paying the fire department?
No. If the FBC is approved, property taxes will be lowered.  The District’s current Maintenance & Operation Levy will be eliminated and the statutory limit of the Regular Levy will be reduced by 33%.

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.

How does the Fire Benefit Charge help the average homeowner?
Unlike a property tax, which distributes costs based solely on a property’s assessed value, the FBC distributes costs using an equitable, objective methodology.  It places more responsibility on larger structures with higher fire risk and resource needs. 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.

Property taxes are deductible on your federal income taxes, but since the Fire Benefit Charge is a ‘fee’ and not a tax, would it be deductible?
Yes.  The FBC would be 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.

Fire Chief Jim Sharp will be presenting more information about the Fire Benefit Charge and upcoming ballot measure at the following public meetings. The public is encouraged to attend.

Monday, September 23 at 7:00 p.m.
Lakewood City Council meeting
Lakewood City Hall
6000 Main Street, Lakewood