TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: Bernard Molloy, Fire Chief
PREPARED BY: Sue Ann Herring, Senior Management Analyst
SUBJECT:
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Fiscal Year 2026/27 Fire Suppression Assessment
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ABSTRACT
The Murrieta Fire District collects an annual Fire Suppression Assessment Fee and Standby or Availability Charge to help pay for fire protection services. The proposed Fiscal Year 2026/27 Resolution continues the existing assessment previously approved by the Murrieta voters and adopted annually by the Board of Directors. Approval of the Resolution and Proposition 218 Compliance Letter will allow the assessment to be placed on the Fiscal Year 2026/27 property tax roll. The assessment is expected to generate approximately $1.62 million for Fiscal Year 2026/27 to support Fire District operations.
RECOMMENDATION
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Adopt Resolution No. MFD 26-229 entitled: A Resolution of the Board of Directors of the Murrieta Fire District Levying the Fiscal Year 2026/27 Fire Suppression Assessment Fee and Standby or Availability Charge and Authorizing the General Manager to Execute the Associated Proposition 218 Compliance Letter.
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PRIOR ACTION/VOTE
On July 6, 2021, the City Council, acting as the Board of Directors of the Murrieta Fire District, adopted Resolution No. MFD 21-212, approving the annual Fire Suppression Assessment for 2021/22 and approving the Proposition 218 Compliance Letter (Vote: 5-0).
On June 21, 2022, the City Council, acting as the Board of Directors of the Murrieta Fire District, adopted Resolution No. MFD 22-218, approving the annual Fire Suppression Assessment for 2022/23 and approving the Proposition 218 Compliance Letter (Vote: 5-0).
On July 20, 2023, the City Council, acting as the Board of Directors of the Murrieta Fire District, adopted Resolution No. MFD 23-220, approving the annual Fire Suppression Assessment for 2023/24 and approving the Proposition 218 Compliance Letter (Vote: 4-1-0).
On July 2, 2024, the City Council, acting as the Board of Directors of the Murrieta Fire District, adopted Resolution No. MFD 24-224, approving the annual Fire Suppression Assessment for 2024/25 and approving the Proposition 218 Compliance Letter (Vote: 5-0).
On July 1, 2025, the City Council, acting as the Board of Directors of the Murrieta Fire District, adopted Resolution No. MFD 25-226, approving the annual Fire Suppression Assessment for 2025/26 and approving the Proposition 218 Compliance Letter (Vote: 5-0).
CITY COUNCIL GOAL
This item aligns with the City Council’s goal to: Maintain a high performing organization that values fiscal sustainability, transparency, accountability and organizational efficiency.
DISCUSSION
In 1981, the voters in Murrieta approved a unit-of-benefit Fire Suppression Assessment by a 79 percent margin. The annual fire assessment has been approved by the City Council each year since 1993 when the Fire District became a subsidiary of the City. Before 1993, the independent Murrieta Fire Protection District Board of Directors adopted the unit-of-benefit Fire Suppression Assessment annually. All properties within the Fire District are assessed and aligned equitably with each property's proportional share of special benefits. The method of apportionment established for most districts formed under the 1972 Benefit Act uses a weighted apportionment known as the Equivalent Benefit Unit (EBU) methodology, which uses the single-family home site as the basic unit of assessment. A single-family home site equals one EBU. All other land uses are converted to a weighted EBU based on an assessment formula that equates the property's specific development status, type of development (land use), and the property's size compared to a single-family home site. The purpose of the annual Fire Suppression Assessment is to supplement a portion of the income loss to the Murrieta Fire District due to the result of Proposition 13 and to support operational expenses for fire suppression.
The maximum fee per unit of benefit is $40. Each unit-of-benefit is assessed approximately 1,000 gallons of fire hydrant water flow per parcel, up to a maximum of twelve units of benefit. The $40 fee is levied regardless of the property valuation, with most all single-family homes paying this fixed amount. Commercial and multi-family residential zoned parcels pay up to the maximum of twelve units of benefit, depending on the fire flow requirements. Vacant parcels and outbuildings will not be assessed this fee. The approval of the suppression fee is an annual process required by the Riverside County Auditor-Controller.
In November 1996, California voters passed Proposition 218, the “Right to Vote on Taxes Act.” This constitutional amendment protects taxpayers by limiting the methods by which local governments can create or increase taxes and fees without taxpayer consent. Proposition 218 requires voter approval before imposing or increasing general taxes, assessments, and specific user fees. The attached Proposition 218 Compliance Letter certifies that the City of Murrieta Fire District is in compliance with the laws governing special assessment taxes imposed upon property owners, as stipulated in Proposition 218.
PUBLIC NOTICING
The public hearing notice and agenda item has been noticed according to the Brown Act (72 hours in advance of the meeting at which the City Council considers the item) and applicable requirements.
CEQA AND REGULATORY OVERVIEW
This action is exempt from the California Environmental Quality Act (CEQA) pursuant to Sections 15060(c)(2) and 15060(c)(3) of the CEQA Guidelines because this action will not result in a physical change to the environment, directly or indirectly.
FISCAL IMPACT
The revenues generated from the Fire Suppression Assessment for Fiscal Year 2026/27 will be approximately $1,624,574.40. (Organizational Code 1513520 under Fire Administration, Revenue Object Code 40041 under Special Assessment-Unit of Benefit Assessment.)
ATTACHMENTS
ATT 1 - Resolution No. MFD 26-229
ATT 2 - Proposition 218 Compliance Letter