Pacific Northwest

[Bryce]

Fire districts are separate taxing districts. They have their own property tax levy and are governed by an elected board of either 3 or 5 members. The maximum property tax levy is either $.50, $1, or $1.50 per $1000 of assessed valuation, depending on whether the district is volunteer, combination, or full time. There's also something called a "benefit service charge" that some districts use. It is a complicated formula based on square footage and fire protection systems. When voters approve the FBC, the district's property tax levy is reduced, but they generally get more $ overall.



Generally fire districts cover unincorporated areas outside of cities. Historically there were many more districts, but as cities are incorporated or annex unincorporated areas, they tend to go away. There have also been a slew of mergers in the last 30 years. Cities can and do contract with fire districts. Many ciites have also annexed into fire districts, which means the fire district continues to operate as though the area is unincorporated. And in the last few years, Regional Fire Authorities have been created, which are a whole different lengthy post...



Hope this helps!