DATE:
October 8, 2024
09
TO:
Board of Supervisors
SUBJECT
Title
PROPERTY TAX ALLOCATIONS AND FUNDING FOR FIRE PROTECTION IN UNINCORPORATED COMMUNITIES (DISTRICTS: ALL)
Body
OVERVIEW
On July 16, 2024 (4), the Board of Supervisors (Board) directed the Chief Administrative Officer to review the level of resources, funding, and sustainability of fire protection in the communities of Valley Center, Deer Springs, and Pauma Valley and other parts of the San Diego County Fire Protection District (SDCFPD) and return to the Board in 90 days with recommendations. In San Diego County, unincorporated communities receive fire protection and emergency response services from 12 fire protection districts, including the San Diego County Fire Protection District (SDCFPD), and one municipal water district. These agencies either provide services directly with professional staff or contract with another government agency. Funding for the districts is made available through a property tax allocation from property tax revenue, voter-approved fees, community facilities districts, grants, and service fees.
The Valley Center Fire Protection District (VCFPD) and Deer Springs Fire Protection District (DSFPD) were established after California voters approved Proposition 13 in 1978. For local agencies that existed prior to passage, the law allocated revenue to taxing agencies based on a factor calculated on the revenue received in the three fiscal years prior to 1978, with allocations ranging from 6.4% to 32.3% for fire protection districts. For fire protection districts established after the passage of Proposition 13, their share of property tax revenue was negotiated at a lower rate, ranging from 1.3% to 2.8%. In the past two decades, 23 fire agencies have dissolved, with 20 consolidating into San Diego County Fire (County Fire), and three joining other fire protection districts.
Although VCFPD and DSFPD elected not to consolidate with County Fire or other fire protection di...
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