Annual Fire Protection Assessment
On October 1, 2015 the City of Leesburg implemented an annual fire assessment. The purpose of this assessment is to fund the fire protection services benefiting improved property located within the City of Leesburg. The annual fire protection assessment is based on the classification of each parcel of property and number of billing units contained therein.
Leesburg Current Fire Protection Assessment Rates:
Residential Property Use
Categories Rate per Dwelling Unit
Residential $ 165.00
Non-Residential Property Use
Categories Rate per Square Foot
| Commercial | $0.09 | ||
| Industrial/Warehouse | $0.04 | ||
| Institutional | $0.28 | ||
| Church | $0.06 | ||
The Fire Protection Assessment Ordinance provides for certain exemptions for the following categories of property:
a. Homesteaded, owner occupied residential parcels owned by Low Income Persons as defined in the Ordinance;
b. Mobile Home Park and Recreational Vehicle Park properties, in accordance with an occupancy formula specified in the Ordinance; and
c. Wholly tax exempt Church property used primarily for religious purposes
Those seeking an exemption under categories (a) and (b) above must file an annual written application on the form provided (below) by the City, with such information as is required by the Ordinance, no later than May 1 of each year. Failure to file an application by the deadline shall be a complete waiver of the exemption for that Fiscal Year. Any new churches seeking an exemption under category (c) above must file a written application the first year the exemption is sought, after which the exemption will continue unless there is a change in the use of the property. City administrators shall apply eligibility for an exemption based on the information provided by the applicant.
Hardship Exemption Application 24-25
Mobile Home Vacancy Credit Application 24-25
Church Exemption Application 24-25
Both the fire protection service non-ad valorem assessment and the ad valorem taxes will be collected on the ad valorem bill mailed each November. Failure to pay the assessments will cause a tax certificate to be issued against the property which may result in a loss of title.