CEDAR HAMMOCK FIRE CONTROL DISTRICT’S NOTICE OF PUBLIC HEARING TO ADOPT THE CEDAR HAMMOCK FIRE CONTROL DISTRICT’S FINAL NON-AD VALOREM ASSESSMENT SCHEDULE; IMPOSING NON-AD VALOREM ASSESSMENTS UPON REAL PROPERTY, INCLUDING MANUFACTURED HOME COMMUNITIES; ADOPTING AN ASSESSMENT ROLL; AUTHORIZING THE LEVY, COLLECTION, AND ENFORCEMENT OF THE SAME; AND PROVIDING NOTICE OF REGULAR FIRE COMMISSIONER MEETING. The Board of Fire Commissioners of the Cedar Hammock Fire Control District (“District”) will hold public hearings and a regular meeting on July 16, 2026, at 6:00 p.m. at the District’s Station 1, 5200 26th St. W., Bradenton, FL 34207. The public hearing will consider the imposition of non-ad valorem assessments to partially fund the District’s proposed budget for Fiscal Year 2026/2027 upon the benefiting lands located within the District, to consider the adoption of an assessment roll, and to provide for the levy, collection, and enforcement of the assessments. The public hearings are conducted pursuant to Chapters 191 and 197, Florida Statutes. The public hearing will also include consideration of the addition of one or more parcel(s) within manufactured home communities (including Bayshore Windmill Village Manufactured Home Community) onto the District’s non-ad valorem assessment roll. A map of the District and a depiction of the properties subject to the District’s assessment is depicted below. At the conclusion of the public hearings, the Board will, by resolution, levy the non-ad valorem assessments as finally approved by the Board. A regular board meeting of the District will also be held where the Board may consider any other business that may properly come before it. The District’s non-ad valorem assessments are annually recurring assessments that will be collected by the Tax Collector. Lands within the District are levied non-ad valorem assessments based upon a fee schedule established by the District’s enabling legislation by classifying property into three general categories: vacant, residential, and commercial/industrial. The unit of measurement applied against each parcel is dependent on a property’s classification and the actual use of the property. The District’s non-ad valorem assessment fee schedule is also subject to an annual personal income growth index increase in accordance with Florida Statutes 191.009 (2). The table below presents the proposed schedule of assessments for FY 2026/2027. Amounts are preliminary and subject to change at the hearings and in any future year. The amounts are subject to early payment discount as afforded by law. FISCAL YEAR 2026-2027 PRELIMINARY ASSESSMENT RATE SCHEDULE (NON-AD VALOREM) Category Use Codes Rates Residential Vacant Platted Lot 0000, 0001, 0002, 0008, 0040, 0041, 0055, 0725 $22.22 Per Lot Vacant Platted Lot more than 10 acres 9908 $22.22 Per Acre Vacant Unplatted Parcel less than 10 acres 0010 $22.22 Per Acre $0.00 Single Family Residential 0100, 0101, 0108, 0164, 2005 $315.37 Per Unit The base assessment for all residential buildings and structures shall be $315.37 for the first 1000 square feet in the dwelling unit. The schedule for all square footage above 1000 square feet is $0.000 per square foot. Residential Condominia 0400, 0408, 0409, 0410, 0464, 2010 Shall be assessed per dwelling unit as follows: 0400 1. Units located on the first and second floors $315.37 Per Dwelling Unit 0400 2. Units located on the third floor $315.37 Per Dwelling Unit 0400 3. Units located on the fourth floor $363.30 Per Dwelling Unit 0400 4. Units located on the fifth floor $363.30 Per Dwelling Unit 0400 5. Units located on the sixth floor and above $389.90 Per Dwelling Unit Multi-Family Residential 0110, 0300, 0301, 302, 0600, 0700, 0710, 0800, 0801, 0803, 0805, 0864, 3910 Shall be assessed as follows: 0300 1. Units located on the first and second floors $315.37 Per Dwelling Unit 0300 2. Units located on the third floor $315.37 Per Dwelling Unit 0300 3. Units located on the fourth floor $363.30 Per Dwelling Unit 0300 4. Units located on the fifth floor $363.30 Per Dwelling Unit 0300 5. Units located on the sixth floor and above $389.90 Per Dwelling Unit Mobile Homes 0003, 0050, 0201, 0202, 0203, 0264, 0411, $315.37 Per Unit 0412, 0413, 0501, 0502, 0503 Mobile Home Parks 2802 $315.37 Per Unit Travel Trailers & Travel Trailer Spaces (as determined by $210.42 Per Unit override) Recreational Vehicle (RV) Parks 2805 $315.37 Per Unit Residential portion of mixed use 1205 $210.42 Per Unit (as determined by override) Any other Residential Unit $315.37 Per Unit Residential Common Areas 0900, 0901, 0910 Common elements of a residential subdivision, as determined by the Property Appraiser, that are utilized exclusively for the benefit of the lot owners within the subdivision, regardless of ownership, shall have the non-ad valorem prorated and included in the assessment of all the lots within the residential subdivision pursuant to §193.0235, Florida Statutes. The assessment of the common elements of a residential subdivision shall be determined by the size of the lot and/or the size and type of buildings and structures pursuant to this assessment schedule. Residential common area parcels less than 10 acres and parcels with buildings and structures less than 1,000 square feet shall be assessed $0.00. Category Use Codes Rates Commercial/Industrial 1000, 1001, 1004, 1033, 1040, 1041, *Vacant Platted Lot 4000 $22.22 Per Lot 4001, 7000 *Golf Courses and Driving Ranges 3800 $22.22 Per Acre (as determined by override) Commercial/Industrial Common Areas 1230, 1233 & 1240 Common elements of a commercial/industrial subdivision, as determined by the Property Appraiser, shall be determined by the size of the lot and/or the size and type of buildings and structures pursuant to this assessment schedule. Commercial common area parcels less than 10 acres and parcels with buildings and structures less than 1,000 square feet of common area under roof shall be assessed $0.00. *(except that not more than $2,000.00 shall be assessed against any one parcel) Commercial/Industrial $555.57 The base assessment for all commercial and industrial buildings and structures shall be $555.57 for the first 1000 square feet on a parcel. The total square foot figure in the case of multi-floor/multi-story buildings and structures is the sum total of the square feet per floor. The schedule for all square footage above 1000 square feet is as follows: Mercantile 1100, 1101, 1102, 1103, 1104, 1105, 1110, 1114, $0.1816 Per Sq.Ft. 1200, 1205, 1264, 1300, 1400, 1500, 1600, 1604, 2900 Business 1700, 1704, 1710, 1800, 1900, 1910, 1904, 2200, $0.2883 Per Sq.Ft. 2300, 2500, 2600, 3000 Assembly 2100, 3100, 3200, 3300, 3400, 3410, 3500, 3510, $0.2231 Per Sq.Ft. 3700, 3901, 3902, 3903, 7600, 7601, 7602, 7700, 7900 Factory/Industrial 4100, 4104, 4400, 4500, 4600, 4700 & 9100 $0.0864 Per Sq.Ft. Storage 2000, 2003, 2700, 2710, 2720, 2730, 2740, 2750, $0.2796 Per Sq.Ft. 2800, 3810, 4801, 4803, 4804, 4805, 4810, 4900 Hazardous (H) 4200, 4300, 4800 $0.3780 Per Sq.Ft. Institutional (I) 7200, 7210, 7300, 7400, 7500, 7800 $0.1033 Per Sq.Ft. Category Use Codes Rates Acreage/Agricultural *Unsubdivided Acreage 5000, 5010, 5100, 5350, 5600, 6000, 6600, 6610, $22.22 Per Acre 6700, 6900, 9200, 9600, 9700, 9900 *Unsubdivided Acreage with Improvements 9902 $22.22 Per Acre The base assessment for all buildings and structures on unsubdivided acreage shall be $555.57 for the first 1000 square feet on a parcel. The schedule for all square footage above 1000 square feet is $0.2852 per square foot. *(except that not more than $2,000.00 shall be assessed against any one parcel) Category Use Codes Rates Exempted The following parcels are hereby exempted from the non-ad valorem fire assessment: Vacant Unusable Tract 0009, 1009, 9909 $0.00 Condominia Common Areas 0940, 0941 $0.00 Churches & Parsonages 7100, 7101 $0.00 Forest, Parks, Recreation Area 8082, 8200 $0.00 Public Schools, Colleges, Hospitals 8083, 8084, 8085, 8300, 8400, 8500 $0.00 County, State, Federal, Municipal, Airport 8086, 8087, 8088, 8089, 8600, 8700, 8800, 8900, 8901 $0.00 Military 8081, 8100 $0.00 Railroads 9800 $0.00 Subsurface Right & Rights-of-Way 9300, 9400, 9401 $0.00 Submerged Land Boat Slips 9501 Rivers, Lakes, &Submerged Lands 9500 $0.00 Property Appraiser Exemption Codes 2100 – Herma/Para/Quadriplegic $0.00 2200 – Total/Permanent Disabled Veteran $0.00 2205 – Surv. Spouse Vet T&P $0.00 2500 – Confined to a Wheelchair $0.00 2580 – Totally Blind $0.00 3050 – Charter School $0.00 3600 - Churches $0.00 3700 - Parsonages $0.00 Leasehold Interest, Government Owned (9000 & 9002) with or without buildings and structures are not exempt and shall be assessed according to the proper category of residential, commercial/ industrial or acreage/agriculture. Failure to pay the assessments will cause a tax certificate to be issued against the property which may result in a loss of title. All affected property owners have the right to appear at the public hearings and the right to file written objections with the District within twenty (20) days of publication of this notice. A copy of the District’s assessment roll and/or the agenda for the hearing and meeting may be obtained at the offices of the District Administration Office, located at 5200 26th St. W., Bradenton, FL 34207, Ph: (941) 751-7090 during normal business hours. The public hearings and meeting are open to the public and will be conducted in accordance with the provisions of Florida law. The public hearings and meeting may be continued to a date, time, and place to be specified on the record at the hearings or meeting. There may be occasions when staff or other individuals may participate by speaker telephone. If a person decides to appeal any decision made by the Board of Fire Commissioners with respect to any matter considered at the hearing, such person will need a record of the proceedings and may need to ensure that a verbatim record is made, including the testimony and evidence upon which the appeal is to be made. In accordance with the Americans with Disabilities Act, persons needing a special accommodation or an interpreter to participate in this proceeding should contact the Fire Control District at the District’s Station #1, 5200 26th Street West, Bradenton FL 34207, (941)-751-7090, at least five (5) calendar days prior to the meeting and/ or hearings prior to the date of the hearing. If you are hearing or speech impaired, please contact the Florida Relay Service at (800) 955-8770 for aid in contacting the District’s Administration Office at least three (3) days prior to the date of the hearings and/or meeting. Joseph Falcone Fire Chief Cedar Hammock Fire Control District