Fire Patrol Charges

FIRE PATROL CHARGES

The Oregon Department of Forestry is authorized by Oregon Revised Statute Chapter 477 to levy special assessments on lands within designated forest protection districts.  Property is included within such districts if, in the judgment of the State Forester, vegetation is present that may promote the ignition or spread of wildfire.  The purpose of the forest protection district is the preservation and conservation of forest lands through the prevention and suppression of fire.

Parts of Benton County are in the West Oregon forest protection district. Property owners pay forest protection district assessments to Benton County, which then distributes the charges to the district. State forest protection fees are shown on tax statements as “OR Forestry Fire.”

Oregon Revised Statutes Chapter 478 addresses the formation of Rural Fire Districts.  Land parcels within state forest protection districts are not subject to rural fire district charges unless they include structures subject to damage by fire.  If such structures are present, their value as well as the value of up to 5 acres of land are subject to local fire district charges separate from the state fire patrol.  The Assessor’s office will establish a separate account for the parcel in order to distinguish between the collection and distribution of local fire protection charges and state fire patrol charges.  This is referred to as a fire patrol code split.    

THERE ARE THREE TYPES OF FIRE PROTECTION CHARGES 

Local Fire District (rural or city)
Regular State Fire Patrol District Principal (Oregon Department of Forestry)
State Fire Patrol Emergency Surcharge (Oregon Department of Forestry)  

1. LOCAL FIRE DISTRICTS

The charge is an ad valorem tax based on assessed value and appears as a line item under the General Government section on the tax statement.
The charge is calculated by the permanent rate established by Measure 50; and
Charges may also include bonded debt or local option levy approved by voters.

2. STATE FIRE PATROL REGULAR DISTRICT PRINCIPAL

The charge is a special assessment based on a per-acre charge, or a minimum of $18.75, whichever is greater.

3.  STATE FIRE PATROL EMERGENCY SURCHARGE   

The charge is a special assessment of $47.50.
The charge applies to improved parcels within the state forest protection district.
A parcel is improved if it has a structure that is subject to damage by fire.

Examples of how state fire patrol charges and local fire district charges are applied: 

STATE FIRE PATROL PARCEL, VACANT LAND

Is not subject to the local fire district charges. 
Is not subject to the local fire district bonded debt unless the debt existed at the time of the addition to the forest protection district.
Is not subject to the local fire district local option levy.
Is subject to state fire patrol regular district principal.
Is not subject to the state fire patrol emergency surcharge.  

STATE FIRE PATROL PARCEL, IMPROVED, 5 ACRES OR LESS

All land and improvements are subject to local fire district charges.
Is subject to state fire patrol regular district principal.
Is subject to the state fire patrol emergency surcharge. 

STATE FIRE PATROL PARCEL, IMPROVED, 20 ACRES (Entire parcel covered by State Fire Patrol)

Will receive one tax statement for 5 acres of land and all improvements subject to local fire district charges; and 
Will receive an additional tax statement for 15 acres of land not subject to the local fire district charges.
Is subject to state fire patrol regular district principal.
Is subject to state fire patrol emergency surcharge.

PARTIALLY IN STATE FIRE PATROL PARCEL, IMPROVED, 20 ACRES (5 Acres Covered By State Fire Patrol) 

Will receive one tax statement for 15 acres of land and all improvement value subject to local fire district charges; and 
Will receive an additional tax statement for 5 acres of land not subject to the local fire district charges.
Is subject to state fire patrol regular district principal.
Is subject to state fire patrol emergency surcharge. 

The foregoing examples are a general overview of how tax is applied for fire patrol special assessments. There are many other examples depending on the circumstances of individual properties.