Assessment Programs
Fire Municipal Services Benefit Unit Assessments
The Fire Municipal Services Benefit Unit (MSBU) Assessments studies and rates were reviewed in October of 2006.
Rates
Currently Sumter County assesses each improved parcel (parcels with structures) at a flat rate. Rates are based on location of property (MSBU). The Villages MSBU is $81 per year and the Sumter MSBU $106 per year. Interim assessments are also charged on building permits which add a structure to a vacant parcel. Rates are based on parcel location and the month in which the building permit is issued. Quotes for the applicable rates may be obtained through
Impact and Assessment Department or the
Building Department. All quotes given will be based on information available at the time of inquire and rates are subject to change with the approval of the Board.
Payment
Annual assessments are collected each year on the tax roll. Property owners will notice the assessment under non ad valorem heading of their property tax bill. Property owners of newly constructed structures will pay their assessment at the time their building permit is issued. Depending on when the structure is built, they may not see the assessment on their property tax bill for up to 24 months. Because of this delay, new structures are assessed at permit time on a pro-rated basis, to ensure no assessment arrearage incur.
Funding
In 1999 the board of Sumter County Commissioners authorized collection of Fire Assessment fees as a funding source to assist in the funding the 10 volunteer fire stations. In 2002 the volunteer fire stations unified under one county wide program, with two MSBUs. Fees collected from each MSBU are expended within that same MSBU.
Resources
