An annual special tax in the amount of up to a maximum of $75 will be levied by the Tuolumne County Tax Collector on every unimproved residential and commercial parcel, and a maximum of $150 for every improved residential and commercial parcel within the boundaries of the Fire Authority. Example 1: if you own a property with a house or commercial business on it, the fire tax will be $150 per year.
Example 2: If you own a property with a house or commercial business and also own the adjacent, vacant parcel; your tax will be $150 (improved parcel) + $75 (unimproved parcel). When you build a residence or commercial business on your vacant parcel, the next tax year after you are done building the fire tax will increase from the Unimproved rate of $75 to the Improved rate of $150 per year. The fire special tax will increase by 2% each year so that the specific fire funding will keep up with the cost of providing the service for the long term. The Fire Authority Board is not required to levy the tax at its maximum rate approved by the voters as detailed above, and can levy at a lower level but can never levy the fire tax at a higher rate than approved.