The Basics of Fire Benefit Charges

In the last couple of years, MRSC has received several inquiries asking about fire benefit charges. During the same period, we have seen several jurisdictions pass fire benefit charges with voter approval, so we decided to write a blog that discusses what a fire benefit charge is and how to impose one.

What Is a Fire Benefit Charge?

Fire Protection Districts (FPDs), under Chapter 52.18 RCW, and Regional Fire Authorities (RFAs), under RCW 52.26.180-270, are the only type of local governments that have the ability to impose fire benefit charges.

Both FPDs and RFAs can impose a regular property tax levy up to $1.50 per $1,000 in assessed value of properties, but if a FPD or RFA chooses to impose a fire benefit charge, its maximum property tax levy is reduced to $1.00 per $1,000 in assessed value. Additionally, the total fire benefit charges collected each year cannot exceed 60% of the operating budget of the FPD or RFA.

While a property tax is based solely on the assessed value of a property, a fire benefit charge looks at factors that can impact the service needed for fire response to a property.

RCW 52.18.010(6) and RCW 52.26.180(5) both require that a fire benefit charge be “reasonably proportioned to the measurable benefits to property” and can use any “method that reasonably apportions the benefit charges to the actual benefits resulting from the degree of protection.” In simple terms, the fee should be based on the resources that would be needed to provide fire protection service to a property.

Depending on the FPD or RFA, the formula can vary but will typically include factors such as square footage of buildings and structures, type of structure, commercial versus residential properties, and number of staff needed to respond to a fire incident. Other factors that can be included are the type of commercial facility or the presence of flammable, combustible, or hazardous materials. Additionally, fire suppression systems, such as an automatic sprinkler system, can be factored in to lower the fire benefit charge for a property.

What are the advantages of imposing a fire benefit charge?

Property taxes in Washington are limited to a one percent increase each year (101% levy lid) plus new construction. In most cases personnel and other operating costs increase more than 1% each year.

For local governments that rely on property taxes for much of their funding, balancing a budget when operating costs increase at a rate above 1% can be challenging, often requiring agencies to submit periodic levy lid lifts to voters for their approval. In 2023 and 2024 alone, according to our Local Ballot Measure Database, 109 different fire districts/RFAs submitted 124 proposed levy lid lifts to voters. The good news is that voters tend to be fairly supportive of fire districts, and 100 of those levy lid lifts (81%) passed.

However, the ability to have up to 60% of a district’s operating revenues not subject to the 101% levy lid eases the burden on the budget and decreases the frequency that a levy lid lift might be needed.

Process for Imposing a Fire Benefit Charge

A district seeking to impose a fire benefit charge must hold a public hearing not less than 10 days and no more than six months before submitting the proposition to impose the fire benefit charge. During the public hearing, the board of fire commissioners must set forth the proposal to impose the fire benefit charge. A report of the public hearing must be filed with the county treasurer where it will be available for public inspection.

The initial fire benefit charge can only be imposed for a maximum of six years and requires voter approval by a supermajority (60%). However, unlike other bonds or initial emergency medical services (EMS) levies, which also require a 60% supermajority, the initial imposition of fire benefit charges does not require validation or a certain level of voter turnout.

After the initial six-year period, the fire benefit charge can be continued for six years, 10 years, or permanently. If the continuation is for six or 10 years, it requires approval by a simple majority (50% plus one). To make the fire benefit charge permanent, it requires voter approval by a supermajority (60%).

How Do Fire Benefit Charge Measures Fare at the Ballot Box?

In looking at MRSC’s Local Ballot Measure Database, fire benefit charges typically have been approved by voters. Since 2011 (the farthest back the database goes), there have been 41 ballot measures for fire benefit charges. In total, 32 measures were successful (78%) and only nine measures failed (22%). Of those that failed, seven were for measures that would have simultaneously created a new RFA and imposed various revenue sources, including an initial six-year fire benefit charge, so it could be voters were opposed to forming a district as opposed to a fire benefit charge. The other two measures were for one FPD that failed twice to impose a fire benefit charge. Of those districts that were able to successfully impose fire benefit charges, voter approval was by an average of 75.62%.

Note that prior to November 30, the year immediately preceding the year when the fire benefit charge is to be collected, a resolution imposing the fire benefit charge along with the record of the public hearing must be filed with the county treasurer/treasurers.

Annual Review and Public Hearing

Before November 15 each year, the board of fire commissioners must hold a public hearing to review and establish the fire benefit charge for the subsequent year. Before November 30, a resolution changing the benefit charge along with record of the public hearing shall be filed with the county treasurer/treasurers.

Local review board: For complaints of fire benefit charge amounts

After property owners have been notified of the amount of the fire benefit charge, the board of fire commissioners must form a review board and, for a minimum of two weeks, give property owners a chance to submit a complaint in writing contesting the amount of their fire benefit charge. The review board may reduce the charge of a property owner who feels they have been charged too much to an amount believed “to be true, fair, and just.”

Sample Documents

Below are sample documents we have collected related to fire benefit charges. For additional questions, feel free to Ask MRSC.

Examples of Fire Benefit Charge Formulas

• Graham Fire and Rescue — Formula includes square root of building square footage, type of building, flat “fire flow” factor, response factor based on number of firefighters required to deliver required fire flow, risk factors for fire hazards/hazardous materials, and discounts for automatic sprinkler systems, fire alarms, and agricultural uses.
• Puget Sound Regional Fire Authority — Formula includes the square root of the total square footage, type of building, response factor based on number of firefighters required to deliver fire flow, risk factor, flat “fire flow” factor, and discounts.
• Shoreline Fire Department — Formula includes the square root of the square footage times the flat “fire flow” factor, use factor for type of structure (residential, multi-family, and commercial), cost per gallon, and discounts for low-income seniors and automatic sprinkler systems.
• South County Fire — Formula includes square root of square footage times the flat “fire flow” factor, category factor (residential, mobile home, multi-family, and commercial), cost per gallon, balancing factor (to make total benefit charge a specified amount), and discounts for seniors (similar to regular property taxes) and automatic sprinkler systems.
• Valley Regional Fire Authority — Formula includes square root of square footage time the flat “fire flow” factor, category factor (single family, mobile home, multi-family, and commercial), cost per gallon, balancing factor, and discounts for seniors and automatic sprinkler systems.
• West Pierce Fire and Rescue — Formula includes square root of square footage times the flat “fire flow” factor, category factor (single family, multi-family, commercial, and mobile home), response factor based on number of firefighters required to deliver fire flow, hazard factor defined by National Fire Protection Agency (NFPA) 13, and applicable discounts.

Examples of Fire Benefit Resolutions

• South King Fire Resolution No. 648 – Initial Fire Benefit Charge (2024) — Submitting initial six-year fire benefit charges for voter approval at August primary election under chapter 52.18 RCW with benefit charges to be set later following a public hearing. Includes general election resolution in case measure fails at primary.
• Wenatchee Valley Fire Department Resolution No. 2024-001 (2024) — Submitting initial six-year fire benefit charges for voter approval under RCW 52.26.180 and includes calculation formula based on building size, use, cost per gallon, and other factors with discounts for automatic fire sprinkler system discounts.
• Valley Regional Fire Authority Resolution No. 196 (2024) — Submitting 10-year renewal of fire benefit charges for voter approval under RCW 52.26.180. The agency sought a 10-year extension to reduce election costs and provide more stable long-term funding.