Frequently Asked Questions

A non-ad valorem assessment for fire services is a fee that property owners pay to help fund the fire department. Instead of being based on your property’s taxable value, it’s based on how much your property benefits from having fire service ready to respond. Conversely, property taxes are based on the formula that multiplies a property's taxable value by a tax rate.

A non-ad valorem assessment is a dedicated fee added to your annual property tax bill to help fund specific services, in this case fire services. It is not a property tax—the money can only be used for fire protection.

• How it works: The Town, with the help of a consultant, determines the cost of fire services (salaries, equipment, training, stations) and divides that cost among properties.
• Fair share: Each property pays a portion based on factors such as property type (residential, commercial, vacant), number of units, building size, or expected demand for service.

If the Town uses a non-ad valorem assessment for fire services, it would replace the current “Jupiter Fire/Rescue” line item on your current bill.

As with taxes, special assessments require the Town to meet Florida law requirements, including fair and reasonable apportionment. Unlike taxes, which can be used for any general purpose, fire services special assessments can only be used to cover the costs of fire services. They must be developed to recover each property’s proportionate share of the costs of providing fire services.

The Town of Jupiter prides itself on being a good steward of the taxpayers’ money. To determine the funding source for the Jupiter Fire Rescue Department that will provide the lowest cost to Jupiter’s property owners, the Town is exploring all options, including the non-ad valorem assessment and how it compares to funding solely through property taxes or a combination of non-ad valorem assessment and property taxes.

Unlike an ad valorem tax, a non-ad valorem assessment is not based on the market value of a property. Instead, it is based on the specific benefit a property receives from the service. This means that a non-ad valorem assessment will not increase as the property’s taxable value increases, but will remain constant, providing for a more stable tax bill each year.

The Town enlisted the assistance of one of the industry’s leading consultants to perform a feasibility study on using a non-ad valorem assessment to help fund fire rescue services. The consultant analyzed the cost of providing fire rescue services, determined the total assessment revenue needed, and calculated potential assessment rates for each property in the Town of Jupiter using a methodology established under Florida law.

The results of this study were presented to the Town Council at its March 3 meeting. Based on the findings, the Town is planning to fund the Jupiter Fire Rescue Department using a combination of ad valorem (property) taxes and a non-ad valorem assessment. This approach allows the Town to distribute the cost of fire services more fairly while helping keep the overall cost to residents lower than what is currently paid for fire rescue services.

State law requires the Town to approve an intent-to-adopt resolution to study the non-ad valorem assessment. This resolution served as notification to residents, the Palm Beach County Property Appraiser, the Palm Beach County Tax Collector, and the Florida Department of Revenue of the Town’s intention to adopt a uniform method of collection.

Tables showing the estimated assessment for both residential and commercial properties—based on building square footage—are available here. These tables allow property owners to locate their square footage range and see the corresponding assessment amount.

By state law, the decision to use a non-ad valorem assessment as a funding source requires two readings, or votes, by the Town Council. The Town begins its budget process in late spring and will need to know the methods it will use to fund JFRD during this process. If the Town Council chooses to use the non-ad valorem assessment, an initial vote to adopt will be held on May 5, with the second and final vote on June 16.

If adopted by the Town Council, the assessment would be included in your 2026 tax bill, which will be available in November 2026.

The fire services special assessment is imposed annually.

No. JFRD’s budget for fiscal year 2027 is projected to be approximately $25 million. In comparison, Palm Beach County Fire Rescue’s budget for fiscal year 2026 is approximately $32 million. Regardless of what method is used to fund JFRD, whether it be solely through an ad valorem tax or through a combination of an ad valorem tax and a non-ad valorem assessment, residents can expect to see a decrease in the portion of their tax bill for FY2027 related to fire services.

In addition to the non-ad valorem assessment, a portion of the funding for Jupiter Fire Rescue will come from property taxes (ad valorem taxes) paid to the Town. The Town’s millage rate (property tax rate) will increase to help support the department.

However, even with this increase in property taxes paid to the Town, on average, the combined total of the Town’s ad valorem taxes and the new non-ad valorem fire assessment will be less than what residents currently pay in property taxes for fire rescue services.

This approach allows the Town to fund high-quality fire rescue services locally while keeping the overall cost to residents lower than what is currently being paid.

When it goes into service on October 1, 2026, which is the beginning of a new fiscal year, JFRD will have a budget of approximately $25 million. In the current fiscal year, Jupiter residents are paying approximately $32 million. Based upon historical data, it is estimated that costs with the current provider would increase to approximately $35 million in the next fiscal year, representing nearly a $10 million savings to Jupiter residents in the first year of the Jupiter Fire Rescue Department.

Based upon state law, the Town can collect as much as $16.8 million using a non-ad valorem assessment.

The Town is proposing to collect about $2.5 million using the non-ad valorem assessment, or about 15% of what it is allowed to collect.

The Town is proposing to collect only 15% of the maximum amount allowed under the assessment study to help minimize the impact on residents. This approach allows the Town to generate funding needed to cover annual debt service related to fire services while keeping the assessment as low as possible.

Homes in the Town of Jupiter vary greatly in size - from about 375 square feet to more than 43,000 square feet. Larger structures generally present a greater fire risk and often require more firefighters, equipment, and time to safely respond to and control a fire.

Using square footage helps ensure the assessment is distributed in a fair and proportional way. Properties that would potentially require more fire service resources contribute a larger share, while smaller properties contribute less. This method allows the Town to allocate the cost of providing fire protection in a way that reflects the relative demand each property may place on the fire rescue system.

The square footage data comes from the Palm Beach County Property Appraiser’s office. 

Firefighters must respond to and protect the entire structure of a home, not just the areas that are heated or air-conditioned. Garages, porches, and other non-air-conditioned areas can also be involved in a fire and require fire rescue resources.

For this reason, the Town uses the total building area rather than only “under air” space. Using the full structure size provides a more accurate way to estimate the level of fire protection resources that may be needed.

No, the assessment must be consistent across all property types to determine building area.

If emergency call patterns change over time, the Town will account for those changes during its next assessment review. If another property category begins generating a larger share of calls for service, a greater portion of the associated costs would be allocated to that category when the assessment data is updated.

The Town will review the assessment data approximately every three to five years. This review helps ensure the assessment remains accurate, fair, and aligned with the cost of providing fire protection services.

Possibly. Special assessments differ from taxes, and the fire services special assessment would apply to all residential property regardless of a homestead exemption. However, the Town can provide exemptions, much like it currently provides an additional homestead exemption for the elderly on a fixed income.

If you make monthly mortgage payments, your mortgage holder likely escrows this amount, much like property taxes, and your monthly payment will include this assessment. If you pay your annual tax bill and would like to make installment payments, you can contact the Palm Beach County Tax Collector at (561) 355-2266 to arrange a quarterly installment program to pay your taxes and assessments.

Like property taxes, special assessments are billed to property owners only; each property owner or landlord will have to determine how or if the tenant should share in the assessment costs.

No. The assessment applies to all properties with structures, including residential, commercial, industrial/warehouse, institutional facilities, and nursing homes.

If you own a property that is not residential or commercial and would like to learn more about your specific assessment, you can contact the Town by emailing TOJFireNAV@jupiter.fl.us.

If you have additional questions, please contact the Town of Jupiter at TOJFireNAV@jupiter.fl.us.