Non-Ad Valorem Assessment

  1. Overview
  2. Resolutions
  3. Ordinances
In 1999, the Sumter County Board of County Commissioners (BOCC) established the Municipal Services Benefit Unit (MSBU) program and authorized the collection of fire assessment fees to aid in the funding of fire services within Sumter County. Each fiscal year, an annual rate resolution is adopted by the BOCC to set the fire assessment rate for both the Sumter Fire District and The Villages Fire District. Revenue from fire assessments is used to improve staffing, fire station equipment, apparatus and training levels. The Tax Collector receives fire assessment information from the Office of Management & Budget (OMB) for inclusion in the Truth In Millage (TRIM) Notice. The public hearings are held in July each year and the TRIM Notice is mailed in August.
This non-ad valorem assessment piggybacks on the annual property tax bill. This method:
  • Saves money by reducing the administrative costs of the program;
  • Results in a stable revenue source to fund fire rescue services;
  • Is more fair to property owners who pay on time than those who may be delinquent in their payments.
This non-ad valorem assessment program will provide a cost-effective and financially stable means of:
  • Funding fire rescue services and facilities for years to come;
  • Stability in insurance rates;
  • Public safety;
  • Enhancement of property values.

Fire Assessment Map For more information regarding the fire assessment, please contact the
Office of Management & Budget at 352-689-4400 or email.