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CC - Item 3B - Res. No. 97-17 - Supporting Prop E Which Provides For Replacement Funding For FIre And Paramedic Emergency Services RESOLUTION NO. 97-17 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEMEAD SUPPORTINGOR FIREON „E" WCH E AND Pffi�MED PROVIDES FOR REPLACEMENT FUNDING EMERGENCY SERVICES EENCOURAGINGS ON PROPOSITION 'EONJUNE ROSEMEAD1997 VOTERS TO VOTE WHEREAS, provisions of Proposition 218, the Right to Vote on Taxes Act, have eliminated the $51.7 million annually generated by the Fire Protection District of Los Angeles County's Fire Suppression Benefit Assessment; and WHEREAS,if replacement funding such as a proposed special tax is not found due to Proposition 218, severe reductions in emergency fire and paramedic services will be required resulting in a greater risk to public safety and a higher potential for the loss of lives and property; and WHEREAS,balancing the Fire District's budget to meet a$51.7 million loss of revenue would most likely include: • Closure of more than 20 neighborhood fire stations • Loss of 34 engine companies • Reduction in daily fire company staffing by 157 firefighters 1 • Impact to paramedic and specialized rescue responses • Elimination of non-emergency services • Layoffs of firefighters and other employees; and WHEREAS, fewer stations, less firefighters and paramedics on duty each day and the longer response times that would result in this City, 47 other county contract cities, and the unincorporated areas of Los Angeles County, all combine to pose a grave threat to life and property and would likely result in higher fire insurance rates as well; and WHEREAS,the Los Angeles County Board of Supervisors has called for a special election on June 3, 1997; and WHEREAS,the Board of Supervisors has placed on the ballot a special tax,Proposition "E", which calls for replacement funding for fire and paramedic emergency services. NOW, THEREFORE,BE IT RESOLVED that,we, the City Council of the City of Rosemead, endorse Proposition E and encourage all of the voters of our City to vote YES on Proposition "E" on June 3, 1997. PASSED, APPROVED and ADOPTED THIS 13th DAY OF MAY, 1997. MAYOR ATTEST: 1 City Clerk ' APR-15-1997 15:03 LACoFD DIVISION 5 818 451 0870 P.02/04 FIRE AND PARAMEDIC SERVICES FUNDING SHORTFALL - BALLOT MEASURE On Tuesday, June 3, 1997, our hometown fire department, the Los.Angeles County Fire Department, which serves our city and 51 other cities, will ask residents to vote on Proposition E - Replacement Funding for Fire and Paramedic Emergency Services. If approved, the replacement special tax would continue vital funding for fire protection and emergency medical services currently derived from a benefit assessment that has been in place since 1991. The necessity for Proposition E is due to the passage of Proposition 218 in last November's election, which eliminated the Fire Department's authority to levy a benefit assessment. State law does not allow the County's General Fund to fund the Fire Department due to its special district status. If the proposed replacement special tax is not approved by two-thirds of the voters, our Fire Department will lose $51.7 million on July 1, 1997, which funds approximately 17 percent of its annual fire station operational costs. The Fire Department is estimating it will have to close 20 fire stations and 34 engines and reduce daily staffing by 157 fire fighters and paramedics out of its 744 on-duty daily strengths. This creates the potential for major delays in emergency medical and fire responses due to fewer resources having to travel from greater distances as well as a diminished ability to attack the fire due to reduced staffing. No increase in funding is being requested. Overall, the total amount of revenue to be generated by the replacement special tax will equal the amount currently funded by the benefit assessment. If approved, no annual increases are allowed other than that allowed by Proposition 13 (capped at two percent or C.P.1). The current benefit assessment was enacted only to serve as a revenue stabilizer during tough economic times. The current annual benefit assessment is $50.96 per home, which was reduced by the Fire Department by nine percent from $55.96 in 1995-96 paralleling property tax growth. If. approved, the replacement special tax would be $48.00 annually per residence--another $2.96 reduction. Other types of properties would be assessed according to use and size of improvements. This measure creates a Citizens' Oversight Committee to ensure all funds are allocated for fire protection and emergency medical services. We urge all of our citizens to VOTE on June 3. t::20:vors APR-15-1997 12:16 2137800307 95% Paz APR-15-1997 15:03 LACoFD DIVISION 5 818 451 0870 P.01/04 COUNTY OF LOS ANGELES alRac FIRE DEPARTMENT Rn-i---r-154.( . L . . 1920 NORTH EASTERN AVENUE !1; LOS ANGELES,CALIFORNIA 90083.3291 • e+ut°mss 4'1)41/Toe (213) 881-240] P. MICHAEL FREEMAN • FIRE CHIEF FORESTER d FIRE WARDEN April 14, 1997 TO: ALL DISTRICT CITY MAYORS, CITY COUNCIL MEMBERS, AND CITY MANAGERSIADMINI TRATORS FROM: P. MICHAEL FREEMAN SUBJECT: STATUS OF PROPOSITION E TO REPLACE EXPIRING BENEFIT ASSESSMENT REVENUE As you are awaxe, Proposition E was placed on the ballot for the June 3, 1997 Election. Since this is a vital issue affecting public safety, Departmental personnel are available to assist cities and community groups in informing residents on a District-wide basis of the potential impact of losing $51.7 million of benefit assessment funding July, 1 1997. Your Fire Department is increasing its public information capability to respond to requests for information and presentations on this matter. We are prepared to make informational presentations to community groups, town hall meetings, and city council meetings on request. Please contact your local Assistant Chief if you wish to have a presentation or you receive a request for information from a local community group: Attached are (1)fact sheet and(2) draft of a newsletter article for use as appropriate by the City in its local newsletter. As always, support from the cities that we serve has been appreciated and will be critical in addressing our fire and paramedic protection service funding shortfall issues. Your continued interest is welcomed and appreciated. We are always open to your input and support in resolving issues concerning public safety. If you or your staff have any questions or concerns, your local Assistant Fire Chief is available, or you may call me directly at (213) 881-2401. PMF:es Attachments SERVING THE UNINCORPORATED AREAS OF LOS ANGELES COUNTY AND THE CITIES OF: AGOURA MILLS CA,,AaASAS GLENDOAA LAKEWOOD NORWALK ROLLING MILLS ESTATES WALNUT ARTESIA CARSON HAWAIIAN GARDENS LA MIRADA PALMDALE ROSEMEAD WEST HOLLYWOOD AZUSA CERRITOS HAWTHORNE LANCASTER PALOS VERSES ESTATES SAN DIMAS wESTUKE vv.LAGE BALDWIN PARK CLAREMONT HIDDEN FELLS LA PUENTE PARAMOUNT SANTA CLAAITA wHITT1ER SELL COMMERCE HUNTINGTON PARK LAWNDALE PICO RIVERA SIGNAL HILL BELLFLOWER CUDAHY INDUSTRY LOMITA POMONA SOUTH EL MONTE SELL GARDENS DIAMOND BAR IRWINDALE MALIBU RANCHO PALOS VERDES SOUTh GATE BRADBURY QUARTE LA CANADA FLINTRIDGE MAYWOOD ROLLING HILLS TEMPLE CITY APR-15-1997 12:15 2137800307 94% P.02 APR-15-1997 15:04 LACoFD DIVISION 5 618 451 0878 P.1_ 1 .1414 0S `��(,),�� COUNTY OF LOS ANGELES s! � '11I1' FIRE "��j• FIRE DEPARTMENT • !i� .r,`C,,,r,,,,- 1320 NORTH EASTERN AVENUE A r �� • LOS ANGELES.CALIFORNIA 9C10G3•329r Arre- Ill #011:011104. AND SOUR P. MICHAEL FREEMAN TY OP LOS Nim DEMMIENT FIRE CHIEF FORESTER IL FIRE WARDEN Your County of Los Ans=eles Fire Department • Responds to over 197,000 • Handles hazardous materials • Teaches fire and life safety emergency incidents annually incidents • Teaches earthquake preparedness • Fights structural and wildland • Saves lives and property in • Inspects for fire and life safety fires natural and man-made disasters dangers • Performs paramedic rescues • Protects local beaches and • Teaches and performs forest harbors conservation These are done promptly, skillfully, and cost-effectively to protect: • Over 3 million residents • 52 cities and unincorporated areas • 2,258 square miles What_Created the Fundine Problem? • On November 5. 1996, Proposition 218 (The Right to Vote on Taxes Act) was passed by the voters which invalidated the Fire Department's benefit assessment — an annual loss of$51.7 million. Further, on March 3, 1997, a Superior Court judge ruled against the Fire Department in a lawsuit seeking to validate our benefit assessment. This ruling created the need to allow for a long-term replacement to continue this revenue source and existing service levels. Proposed Solu 'on • A special tax — that would replace the current benefit assessment and continue the equivalent$51.7 million now annually received —has been placed on the June 3, 1997 ballot for two-thirds voter approval. The replacement special tax is designed to raise the same amount of revenue that will be lost on July 1, 1997. Brief Financial History • Fiscal Year 1991-92: Fire Suppression Benefit Assessment was enacted by the Board of Supervisors to serve as a revenue stabilizer during tough economic times. • Fiscal Year 1992-93: State diverted $36 million of the Fire Department's property tax revenue to the State's Educational Revenue Augmentation Fund (ERAF). The$36 million loss was mitigated by $15 million in budget cuts and a$21 million benefit assessment increase. (OVER) SERVING THE UNINCORPORATED AREAS OF LOS ANGELES COUNTY AND THE CITIES OF; AGOURA M+LLS CALABASAS GLENDORA LAKEW0017 NORW WC ARTS sA. CARSON NAWAItAN GARDENS LA MIRADA ROSEmE HILLS ESTATES w s,•H 'SSA CERRITOS HAWTHORNE �L'�LE BEAD WEST AK VILLAGE BALOWIN PARK CLAREIONT HIDDEN HILLS LA CASTER PAAS PARAMOUNT ESTATES SAN DANA$ Bey LA PHFNTE 100RiERA SANTA CLAAITA WESTLAICE VILLAGE COMMERCE NUNTiNOTON PAR}( LAWNWLE v100 RtVERA WHITTLER BELLFLONEA CUDANV INOLLSTRY LOMITA POMONA SIGNAL HILL BELL GARDENS DIAIAONIO BAR IRW9 DALE SOUTH EL MONTE BRADBURY DUARTE LA CANADA FLINT/1100E mutat, RANCHO LLING H VEAOES TPGATE TEMPLE CITY APR-15-1997 12:18 'J 4-17orara�nn APR-15-1997 15:04 LACoFD DIVISION 5 813 451 0870 P.04/04 • Early 1995: Depressed property values, exacerbated by thousands of property tax reductions and refunds, caused a cumulative property tax shortfall that would grow to $59.1 million from 1994-95 to 1996-97. This shortfall was mitigated by: • July 1995: The Fire Department instituted a reduced spending plan that cut over$10 million from the Department's budget during Fiscal Year 1995-96. The Public Education Unit was disbanded,and the Community Relations Unit and on-duty platoon management positions were reduced. • September 1995: The Board of Supervisors approved an increase in the benefit assessment of an additional $21 million per year of revenue. • Combined ongoing $10 million reduced spending plan and the$21 million in Benefit Assessment revenue totals 531 million over two years to address the projected$59.I million revenue shortfall in 1996-97. • September 1996: The Board of Supervisors was able to reduce the benefit assessment rates by 9 percent to its 1996-97 level of$51.7 million due to property tax growth, and still maintain the current level of service. How You Will be Affected It the Special Tax Does Not Pass By 4 Two-Thirds Vote • One of every five fire stations will close. • On-duty daily fire fighters will be reduced by one in five. • This potential reduction in resources equates to the firefighting and paramedic resources necessary to protect 500,000 plus residents and 100 square miles. • Delays will occur due to fewer resources protecting same areas. • Greater risk for loss of lives and property. • Reduced ability to respond to major disasters such as major wildland fires, earthquakes, floods, terrorist attacks, and civil disturbances. • Response to daily emergencies such as house fires, paramedic rescues, injuries, traffic accidents and drownings would be impaired. Without these resources, fire protection and paramedic units may come from farther away, delays may occur, and support units may not be available. ,.lternatives? State law does not allow the County's General Fund to fund the Fire Department due to its special district status. The ability of fire districts to levy benefit assessments is controversial—new requirements imposed by Proposition 218 have the legal community in a quandary as to its implications. The hard reality is, if the special tax does not gain two-thirds voter approval, service delivery reductions will have to be made to bring costs in line with lowered revenue. More about the Proposed Special Tax The Special Tax will appear on the June 3, 1997 ballot as Proposition E. The total amount of revenue generated will be equal to the current benefit assessment amount. For homeowners, the special tax would be $48.00, a slight reduction from the $50.96 benefit assessment amount. Impact to other properties varies according to use and size of improvements, and vacant land will be assessed as well, The special tax would be levied in aII unincorporated areas and in the same cities that the benefit assessment is currently levied. Like the cap imposed by Proposition 13 on ad valorem taxes, annual increases would be capped at C.P.I. or 2 percent, whichever is less. Only registered voters in those areas where the special tax would be levied are allowed to vote. A special tax requires two-thirds voter approval to pass. If approved, the special tax would be exclusively dedicated to the Fire Department. Expenditures would be reviewed by an Independent Citizen's Oversight Committee. Fate:WRYTAGele c' '97) TOTAL P.04 YES on PROPOSITION E April 9, 1997 Dear City Manager: On Tuesday, June 3, 1997, there will be a special election of great importance to your city, 47 other municipalities and all of the unincorporated areas of Los Angeles County. Voters will be asked to vote on Proposition E, a special tax to replace the current benefit assessment that helps fund the Los Angeles County Consolidated Fire District. Proposition E requires a two-thirds vote of the people. If the benefit assessment is not replaced with Proposition E, we estimate that more than 20 fire stations in the Consolidated Fire District will be forced to close as well as see a reduction in personnel and equipment. Overall, the Consolidated Fire District would lose $51.7 million annually, beginning on July 1, 1997, for fire protection and emergency paramedic services. We are urging the city councils in all 48 cities affected by the potential cutbacks in fire and paramedic services to pass a resolution urging a Yes on Proposition E. For your convenience, a sample resolution and fact sheet are enclosed. We also understand that a representative from the Consolidated Fire District recently contacted you in order to provide you with an information briefing on Proposition E but did not give you a sample resolution and endorsement form as they are prohibited from taking an advocacy position on the measure. If you would like a representative from the Consolidated Fire District to speak at a city council meeting, please call the Consolidated Fire District's Speakers Bureau at (213) 881-2406. We look forward to your city's support and participation in the days ahead. Please inform your constituents of the importance of voting YES on Proposition E on June 3. obrs� b Rice Campaign Manager HOMEOWNERS,BUSINESSES,LOS ANGELES COUNTY FIREFIGHTERS AND PARAMEDICS TO PRESERVE AND PROTECT PARAMEDIC AND FIREFIGHTER SERVICES YES on PROPOSITION E 500 SOUTH GRAND AVENUE,SUITE 2050 LOS ANGELES,CA 90071 (213)486-6560(Phone) (213)486-6501(Fax) ,rte °F`°S� COUNTY OF LOS ANGELES e 3 �N FIRf +-�` ' + FIRE DEPARTMENT \o: 1320 NORTH EASTERN AVENUE ■ _` ` . • LOS ANGELES.CALIFORNIA 90063-3294 LIF°PN6''R O ,` F'OARTIhE istftt1411AL 14.MING tHORTFAII AND Wittig COONV Of ltd At4tittn NittE DEPAITI1MENT P. MICHAEL FREEMAN FIRE CHIEF FORESTER & FIRE WARDEN Your County of Los Angeles Fire Department: . • Responds to over 197,000 • Handles hazardous materials • Teaches fire and life safety • emergency incidents annually incidents • Teaches earthquake preparedness • Fights structural and wildland : Saves lives and property in • Inspects for fire and life safety fires natural and man-made disasters dangers . • .Performs paramedic rescues • Protects local beaches and • Teaches and performs forest harbors conservation These are done promptly., skillfully, and cost-effectively to protect: • Over 3 million residents • 52 cities and unincorporated areas • 2,258 square miles What Created the Funding Problem? • • On November 5, 1996, Proposition 218 (The Right to Vote on Taxes Act) was passed by the voters which invalidated the Fire Department's benefit assessment -- an annual loss of$51.7 million. Further, on March 3, 1997, a Superior Court judge ruled against the Fire Department in a lawsuit seeking to validate our benefit assessment. This ruling created the need to allow for a long-term replacement to continue this revenue source and existing service levels. • • Proposed Solution • A special tax -- that would replace the current benefit assessment and continue the equivalent $51.7 million now annually received -- has been placed on the June 3, 1997 ballot for two-thirds voter approval. The replacement special tax is designed to raise the same amount of revenue that will be lost on July 1, 1997. Brief Financial History • Fiscal Year 1991-92: Fire Suppression Benefit Assessment was enacted by the Board of Supervisors to serve as a revenue stabilizer during tough economic times. • Fiscal Year 1992-93: State diverted $36 million of the Fire Department's property tax revenue to the State's - Educational Revenue Augmentation Fund (ERAF). The $36 million loss was mitigated by $15 million in budget cuts and a $21 million benefit assessment increase. (OVER) SERVING THE UNINCORPORATED AREAS OF LOS ANGELES COUNTY AND THE CITIES OF: AGOURA HILLS CALABASAS GLENDORA LAKEWOOD NORWALK ROLLING HILLS ESTATES WALNUT ARTESIA CARSON HAWAIIAN GARDENS LA MIRADA PALMDALE ROSEMEAD WEST HOLLYWOOC AZUSA CERRITOS HAWTHORNE LANCASTER PALOS VERDES ESTATES SAN DIMAS WESTLAKE VILLAGI BALDWIN PARK CLAREMONT HIDDEN HILLS LA PUENTE PARAMOUNT SANTA CLARITA WHITTIER BELL COMMERCE HUNTINGTON PARK LAWNDALE PICO RIVERA SIGNAL HILL B.ELLFLOWER CUDAHY INDUSTRY LOMITA • POMONA SOUTH EL MONTE BELL GARDENS DIAMOND BAR IRWINDALE MALIBU RANCHO PALOS VERDES SOUTH GATE BRADBURY DUARTE LA CANADA FLINTRIDGE MAYWOOD ROLLING HILLS TEMPLE CITY • Early 1995: Depressed property values, exacerbated by thousands of property tax reductions and refunds, caused a cumulative property tax shortfall that would grow to $59.1 million from 1994-95 to 1996-97. This shortfall was mitigated by: • July 1995: The Fire Department instituted a reduced spending plan that cut over $10 million from the Department's budget during Fiscal Year 1995-96. The Public Education Unit was disbanded, and the Community Relations Unit and on-duty platoon management positions were reduced. • September 1995: The Board of Supervisors approved an increase in the benefit assessment of an additional $21 million per year of revenue. • • Combined ongoing $10 million reduced spending plan and the $21 million in Benefit Assessment revenue totals $31 million over two years to address the projected$59.1 million revenue shortfall in 1996-97. • September 1996: The Board of Supervisors was able to reduce the benefit assessment rates by 9 percent to its 1996-97 level of$51.7 million due to property tax growth, and still maintain the current level of service. How You Will be Affected If the Special Tax Does Not Pass By A Two-Thirds Vote • One of every five fire stations will close. • • On-duty daily fire fighters will be reduced by one in five. • This potential reduction in resources equates to the firefighting and paramedic resources necessary to protect 500,000 plus residents and 100 square miles. • Delays will occur due to fewer resources protecting same areas. • Greater risk for loss of lives and property. • Reduced ability to respond to major disasters such as major wildland fires, earthquakes, floods, terrorist attacks, and civil disturbances. • Response to daily emergencies such as house fires, paramedic rescues, injuries, traffic accidents and drownings would be impaired. Without these resources, fire protection and paramedic units may come from farther away, delays may occur, and support units may not be available. Alternatives? State law does not allow the County's General Fund to fund the Fire Department due to its special district status. The ability of fire districts to levy benefit assessments is controversial -- new requirements imposed by Proposition 218 have the legal community in a quandary as to its implications. The hard reality is, if the . special tax does not gain two-thirds voter approval, service delivery reductions will have to be made to bring costs in line with lowered revenue. More about the Proposed Special Tax The Special Tax will appear on the June 3, 1997 ballot as Proposition'E. The total amount of revenue generated will be equal to the current benefit assessment amount. For homeowners, the special tax would be $48.00, a slight reduction from the $50.96 benefit assessment amount. Impact to other properties varies according to use and size of improvements, and vacant land will be assessed as well. The special tax would be levied in all unincorporated areas and in the same cities that the benefit assessment is currently levied. Like the cap imposed by Proposition 13 on ad valorem taxes, annual increases would be capped at C.P.I. or 2 percent, whichever is less. Only registered voters in those areas where the special tax would be levied are allowed to vote. A special tax requires two-thirds voter approval to pass. If approved, the special tax would he exclusively dedicated to the Fire Department. Expenditures would be reviewed by an Independent Citizen's Oversight Committee. F:21h:WI Vj\ f] 0.01107) ANTICIPATED IMPACT OF THE PROPOSED SPECIAL TAX AS COMPARED TO EXISITING BENEFIT ASSESSMENT The exisiting benefit assessment and the proposed special tax are materially different in methodology of charges. Comparing their impact is similar to comparing apples to bananas. However some comparisons can be made as the attached indicates on a case by case basis. Simply stated, the benefit assessment employs average square feet of development by Assessor use code while the proposed special tax uses a base charge modified by square feet of development. Consequently the proposed special tax is sensitive to size of improvement. This results in charges that are higher or lower calibrated to size. Single family homeowners will have a flat annual rate of $48.00 which is a $2.96 saving when compared to the benefit assessment. While parcels with larger improvements may pay more than they currently do under the benefit assessment, the proposed special tax will result in a savings to most smaller occupancy owners. An analysis,of the current parcel distribution is as follows: Parcels % of Total Single Family Residential 603,189 86.86% Multi-family- Non Residential <2500 Sq. Ft 64,645 9.32% Multi-family- Non Residential 2500-10,000 Sq. Ft. 15,682 2.26% Multi-family- Non Residential 10K-50K Sq. Ft. 7,964 1.12% Multi-family- Non Residential 50K- 100K Sq. Ft. 1,573 0.23% Multi-family- Non Residential 100K> 1,391 . 0.21% Total 694,444 - 100.00 Based on the above distribution of improvements of the existing benefit assessment parcels, it is anticipated that most property owners who own property with 2500 square fee or less will either have a savings or a slightly high charge under the proposed special tax. The attached charts provide examples and formula basis for more precise comparisons if an interested party wishes to calculate a specific charge. In addition, churches and other non-profit institutions are not charged in a special tax while they are charged in a benefit assessment. • Finally, the special tax would affect 832,262 parcels which is an increase of 147,818 parcels of which 123,309 parcels are vacant land previously not assessed. The net affect is that the same financial need of$51.7 million is spread over 21% more parcels. ANNUAL BENEFIT ASSESSMENT CHARGES COMPARED TO PROPOSED SPECIAL TAX Benefit Benefit Special Tax Special Tax Net Assessment Assessment Size Applied Difference Property Type Charge Average Size Sensitivity (cost)/savings Home 50.96 NA 48.00 2.96 Duplex actual 60.86 1,833.20 60.80 0.06 Duplex 60.86 3,000.00 61.50 (0.64) Triplex actual 82.10 2,472.99 61.18 20.92 Triplex 82.10 4,500.00 62.40 19.70 Fourplex actual 107.96 3,251.93 61.65 46.31 Fourplex 107.96 6,000.00 63.30 44.66 Restaurant Tavern 113.17 3,408.87 127.63 (14.46) Restaurant Tavern 113.17 2,500.00 ' 93.55 - 19.62 Store Small - 93.46 2,815.17 105.37 (11.91) Store Small 93A6 1,500.00 56.05 37.41 . Auto Service Shops 156.99 4,728.80 177.13 (20.14) Auto Service Shops 156.99 3,500.00 131.05 25.94 - Office Building actual 349.14 10,516.68 394.17 (45.03) Office Building 349.14 20,000.00 749.80 (400.66) Office Building 349.14 50,000.00 1,874.80 (1,525.66) Office Building 349.14 2,500.00 93.55 255.59 Supermarket<6000sq ft actual 285.39 8,596.42 322.16 (36.77) Supermarket<6000sq ft 285.39 6,000.00 224.80 60.59 Supermarket 12000>sq ft actual 794.85 23,942.20 897.63 - (102.78) Supermarket 12000>sq ft . 794.85 50,000.00 1,874.80 (1,079.95) Heavy Manufactuing actual. 1,398.24 42,117.32 1,579.20 (180.96) Heavy Manufacturing 1,398.24 10,000.00 374.80 1,023.44 Heavy Manufactuing 1,398.24 25,000.00 937.30 460.94 Heavy Manufacturing 1,398.24 5,500.00 206.05 1,192.19 Warehouse <10,000 actual " 199.10 5,997.22 . 224.69 (25.59) Warehouse 25K-50K actual 1,342.73 40,445.26 1,516.49 (173.76) Warehouse 50,000>actual 4,285.63 129,090.31 3,749.79 535.84 Warehouse 50,000> actual 4,285.63 75,000.00 2,812.30 1,473.33 Parcel Base Charge Per acre cost Vacant Land <1 acres 12 12.00 ' • 10 acres 15.84 1.58 50 acres 31.68 0.83 100+acres 48 0.48 Credit given for the first 1555 square feet before application of square footage charge is applied. Square footage charge capped at 100,000 square feet. Consolidated Fire Protection District Special Tax Table 1 -- Summary of Special Tax Rates for Fiscal Year 97/98 Land Use Special Tax Rate. Special Tax Rate w/Sprinkler Credit Single Family Residential $48.00 $48.00 Mobile Home in.Park $24.00 $24.00 Multiple Family Residential - $60.63 1,555 sq, ft- or less. $60.63 Multiple Family Residential -more $60.63+-0063/sq, ft. over $60.63+-0060/sq- ft. over than 1,555 sq- ft- 1,555 sq- ft. 1,555 sq. ft- Non-Residential - 1,555 sq- ft- or $58.10 less $58.10 Non-Residential - more than 1,555 $58.10+-0392/sq- ft. over $58.10+.0375/s sq. ft. and less than 100,000 sq. ft. 1,555 sq. ft. Q ft- over 1,555 sq. ft. High Rise - 1,555 sq, ft. or less $70.74 $70.74 High Rise - more than 1,555 sq- ft. $70.74+.0477/sq- ft. over $58-IO+-0456/s - ft. over and less than 100,000 sq, ft. 1,555 sq. ft. Q 1,555 sq. ft. Special Use - 1,555 sq. ft- or less $88.42 $88.42 Special Use - more than 1,555 sq- $88.42+,0596/s ft. over ft. and less than 100,000 sq. ft. . 1,555 s . ft. Q $8 1,555 sq.0570/sq. ft. over Q ft. Vacant - 2 acres or less $12.00 not applicable Vacant- more than 2 acres and $15.84 less than or equal to 10 acres not applicable Vacant - more than 10 acres and $31.68 less than or equal to 50 acres not applicable Vacant - more than 50 acres $48.00 not applicable I ligh Risk Parcels (as defined below) located within "Fire Zone 4" or the "Very High Fire Hazard Severity Zone" may be charged a surcharge of an additional 10 percent on their total computed tax. Single Family Residential Parcels providing certificationof a working fire sprinklers stem will not receive this additional surcharge. Y Appendix A -Pang 7