Sumter County commissioners took final action Tuesday night on the county’s 2024-25 budget, but the process may not be over.
Four lawsuits have been filed challenging fire assessment fees, which proved unpopular at a July public hearing.
The $390.6-million budget includes an overall tax rate hike of 1.42 percent due to new taxes to support the county’s two fire departments. The taxes are in addition to the assessment fees. The budget takes effect Oct. 1.
Sumter County’s basic property tax rate of $4.89 per $1,000 assessed valuation is down from $5.19 last year and slightly below the rolled-back rate. The rolled-back rate is the amount needed to collect the same revenue as the prior year excluding new construction. Rates above the rolled-back rate are considered tax increases.
Outside The Villages, property owners will pay 29 cents per $1,000 assessed valuation to support Sumter County Fire and EMS. Villagers will pay about 3 cents per $1,000 assessed valuation to support the The Villages Public Safety Department, which provides fire and EMS services.
The disparity is due to demographics because The Villages has a much larger property tax base.
But the lawsuits are based on fire assessment fees, which are much higher for businesses than residents because they are based on square footage. Sumter County homeowners will pay $355.58 per parcel while villagers will pay $320.71 per parcel. This year’s fee was $125 per parcel for all property owners.
At July’s public hearing, Orlando attorney Jay Christie Wilson said annual fire assessments are $14,500 for a Walmart in The Villages and $64,289 for a Walmart in Bushnell. He said assessments are $5,175 for a shopping center in The Villages and $28,408 for one outside, although both are roughly the same square footage.
The complicated tax and assessment situation caused Commissioner Oren Miller to cast the lone vote Tuesday night against all budget resolutions, which were approved 4-1. Miller, who will leave the board in November after losing in the August Republican primary, said he supports the fire departments but does not believe they should bear the entire burden.
The budget will benefit from higher road impact fees approved last week. A 50 percent increase will be phased in over four years. Another impact fee to support a new fire station in west Wildwood takes effect Jan. 1. Impact fees are one-time charges assessed to deve
