PINELLAS SUNCOAST FIRE & RESCUE DISTRICT

Short-Term Rentals and the Fire Rescue Assessment

Frequently Asked Questions  |  Fiscal Year 2026-2027

REVISED August 11, 2026

If you received a Notice of Hearing to Impose and Provide for Collection of Non-Ad Valorem Assessments dated July 28, 2026, this page explains what it is and what to do next. The notice is not a bill, and no payment is due now.

Why did I receive this notice?

You received this notice because the Pinellas Suncoast Fire & Rescue District is considering its annual non-ad valorem fire rescue assessments for Fiscal Year 2026-2027. Florida law requires property owners to receive notice before these assessments are adopted. A public hearing will be held before any final action is taken.

What is changing?

The Fire Commission adopted a resolution classifying qualifying Transient Public Lodging Establishments (TPLEs) as commercial properties for purposes of the fire rescue assessment. The Commission found that these properties are provided a direct, special benefit from the District’s services similar to commercially zoned properties, and that applying the Commercial Units assessment rate to them fairly apportions the District’s assessments among all benefiting properties.

What is a TPLE?

A Transient Public Lodging Establishment is generally a property that is rented for short-term occupancy and regulated by the State of Florida as a public lodging establishment.

Will I still pay inspection and registration fees? 

The Board will consider a companion resolution at the August 18 hearing eliminating the inspection, reinspection, and registration fees short-term rental properties currently pay under the District's Schedule of Fees — approximately $90,000 per year in total. Going forward, the cost of the short-term rental program would be recovered solely through the fire rescue assessment, so no property pays twice for the same service. Annual registration is still required — it is how the District identifies qualifying properties and keeps the assessment roll accurate — but there would no longer be a fee to register.

Why is my vacation rental being classified as commercial?

Although your property may have been constructed as a residence, it is being operated as a commercial lodging business.

Properties operated as transient lodging are subject to fire and life safety standards, inspection, and enforcement requirements that do not apply to traditional owner-occupied residences, and they require a correspondingly greater level of District service.

The Fire Commission determined that the commercial classification more accurately reflects the level of District service these properties receive, and therefore the special benefit conveyed to them by the District’s fire services and facilities.

Why did the District make this change?

Assessment classifications are based on the actual use of a property and the level of District service that use requires. Fire and life safety standards for transient lodging are set by the State, not by the District, and properties operated as transient public lodging require more District resources than residences that are not rented to transient guests. That includes:

• Registration and tracking of qualifying properties
• Fire and life safety inspections
• Inspection scheduling and follow-up
• Administrative support and record management
• Property owner education
• Compliance and enforcement activities
• Emergency response

These activities require trained personnel, equipment, vehicles, software, and administrative infrastructure.

The Board of Fire Commissioners found that this greater level of service confers a direct, special benefit on transient public lodging establishments comparable to the benefit conveyed to commercially zoned properties, and that applying the Commercial Units rate to these parcels fairly apportions the District’s assessments among all benefiting properties.

Doesn’t this create an additional cost for property owners?

Yes.

The District recognizes this represents an additional expense for affected property owners.

The fire rescue assessment is apportioned according to the benefit each property receives from the District’s services and facilities. Assessing a property in a category below the level of service it actually receives shifts part of that cost onto properties that do not receive it, including homeowners who do not operate vacation rentals. The Commission believes that classifying each parcel according to its actual use is the most equitable approach. To reduce the net impact, the Board will also consider eliminating the inspection and registration fees short-term rentals currently pay

Is this a new tax?

No.

This is a non-ad valorem assessment that appears on the annual property tax bill. It is used to fund fire protection services and related statutory responsibilities.

The District has levied this assessment for many years, and every property in the District pays it. What has changed for your parcel is the rate category it falls into.

How is my assessment calculated?

Short-term rentals are assessed using the Commercial Units rate, plus the additional component for a unit with a kitchen. Kitchens are a leading cause of residential fire and these are operated by guests unfamiliar with the appliances.

The Board specifically excluded the dining room, bar, and other commercial sub-classification components, which do not apply to short-term rentals.

Assessment component	Rate
Commercial unit — first 500 square feet	$386.00
Each square foot over 500	$0.20
Kitchen — additional	$385.00
Dining room, bar, and all other commercial sub-classifications	Not applied

 

The rates themselves are not changing. The District has not increased or amended its non-ad valorem assessment rate schedule since 2019, and the rates proposed for Fiscal Year 2026-2027 — to be considered by the Board of Fire Commissioners as Resolution 2026-04 at the August 18, 2026 public hearing — are the same rates in effect today.

Your own amount appears on the notice you received. That figure is the maximum that may be assessed for Fiscal Year 2026-2027 and future years without further mailed notice.

What law applies to short-term rentals?

Fire and life safety standards for transient public lodging establishments are established by the State, not by the District, and local fire authorities are required to enforce them within their jurisdiction. The District administers its program in compliance with:

• Chapter 633, Florida Statutes — Fire Prevention and Control, including Section 633.206, which establishes uniform firesafety standards applicable to transient public lodging establishments and requires local authorities to enforce those standards within their firesafety jurisdiction
• Chapter 69A-43, Florida Administrative Code — Uniform Fire Safety Standards for Transient Public Lodging Establishments, Timeshare Plans, and Timeshare Unit Facilities
• Section 509.215, Florida Statutes — Firesafety in public lodging establishments
• Section 553.79(13), Florida Statutes
• The most current edition of the Florida Fire Prevention Code

Does the inspection program improve safety?

Yes.

The purpose of the program is to help ensure vacation rental properties provide a safe environment for residents, visitors, neighbors, and first responders.

Pinellas Suncoast Fire & Rescue District modeled its program after the West Manatee Fire Rescue District, which has become a recognized leader in vacation rental fire and life safety. West Manatee reports that vacation rentals fell from roughly three-quarters of its structure fires to less than one in five following implementation.

 Their program has become a model for other Florida fire departments.

The Commission believes proactive inspections, education, and compliance efforts improve public safety while helping property owners identify and correct hazards before an emergency occurs.

Is Pinellas Suncoast the first fire district to do this?

No.

The District modeled its approach after the West Manatee Fire Rescue District, which has implemented a similar assessment methodology for several years. That methodology was challenged in court, and a Florida circuit court upheld it at summary judgment in 2025.

Does this affect every residential property?

No.

The classification applies only to properties that qualify as Transient Public Lodging Establishments under applicable law. Homes that are owner-occupied, left vacant, or rented only on longer terms are not affected and remain in the residential category.

I do not rent my property short-term. How do I get this corrected?

Contact the District. Resolution 2026-01 directs the Fire Chief or his designee to review the assessment roll and correct any parcel that is not classified according to its actual use. If a mistake was made on your parcel, it will be corrected.

Please have the following ready when you call or write:

• The tax parcel ID shown on your notice
• The property address and your current mailing address
• A brief description of how the property is actually used — for example, owner-occupied, vacant, or rented only for terms of 30 days or longer

What if I stop renting short-term?

Classification follows actual use and is reviewed each year when the assessment roll is prepared. A property that is no longer operated as a short-term rental would be evaluated under the residential category for a future assessment year. Please notify the District if your property’s use changes.

How do I comment or object?

The Fire Commission encourages property owners to participate in the public process. You have two options, and you may use both:

• Attend the public hearing at 6:15 p.m. on Tuesday, August 18, 2026, at the Indian Shores Municipal Center, 19305 Gulf Boulevard, 4th Floor, Indian Shores, Florida.
• File a written objection with the Board of Fire Commissioners within 20 days of the notice date — by Monday, August 17, 2026. Mail or deliver to 304 First Street, Indian Rocks Beach, FL 33785.

When would this assessment take effect?

The Board of Fire Commissioners is scheduled to consider Resolution 2026-04, fixing the rate of non-ad valorem assessments for Fiscal Year 2026-2027, at the August 18, 2026 public hearing. If adopted, the assessment would appear on the November property tax bill for the fiscal year beginning October 1, 2026.

Our Commitment to Property Owners

Pinellas Suncoast Fire & Rescue District recognizes that many owners operate responsible, well-managed vacation rental properties that are an important part of our coastal communities.

We also recognize that the State’s inspection requirements create additional responsibilities and costs. While the District cannot eliminate those statutory requirements, we are committed to administering the program in a professional, efficient, and customer-focused manner. Our commitment is to:

• Make the registration process simple and easy to navigate
• Provide clear guidance and timely communication
• Schedule inspections with as little disruption as practical
• Treat every property owner with professionalism, courtesy, and respect
• Continuously improve the program based on experience and feedback
• Keep administrative costs as low as practical while fully meeting our legal responsibilities

Our goal is not simply regulatory compliance. Our goal is to work collaboratively with property owners to maintain safe accommodations while ensuring the District’s assessments are apportioned fairly among all benefiting properties.

Fiscal Responsibility

Pinellas Suncoast Fire & Rescue District has a long history of operating efficiently and responsibly. The District has not increased or amended its non-ad valorem assessment rate schedule since 2019, and even while providing exceptional fire and rescue services, the District’s combined fire assessment and fire tax remain among the lowest of comparable fire departments in our region.

The Fire Commission carefully considered whether this additional service demand could simply be absorbed within the District’s existing budget. Doing so would require diverting resources away from the District’s core mission of protecting lives and property, or spreading the cost across properties that do not receive that level of service. The Commission believes neither of those outcomes is fair.

Instead, the Commission chose to classify each parcel according to its actual use, so that the assessment a property pays reflects the benefit it receives from the District’s services, while continuing to operate one of the most efficient and cost-effective fire districts in the region.

Every dollar collected by the District should have a clear public safety purpose and should be apportioned according to the benefit each property receives. We will continue to carefully manage every taxpayer dollar, provide outstanding fire and rescue services, and continually look for opportunities to improve efficiency without compromising public safety.

Thank you for taking the time to review this information. We understand this change may raise questions. Fire and life safety standards for transient public lodging establishments are set by the State of Florida, and properties operated as transient lodging require a greater level of District service as a result. The Commission’s role was to ensure the fire rescue assessment is apportioned fairly, so that each property is assessed according to the benefit it receives from the District’s services. We remain committed to operating one of the most efficient fire districts in the region, providing outstanding service, and making this program as straightforward and customer friendly as possible.

Questions about your parcel

Pinellas Suncoast Fire & Rescue District  ·  304 First Street, Indian Rocks Beach, FL 33785

info@psfrd.org  ·  (727) 595-1117  ·  Monday through Friday, 8:00 a.m. to 4:00 p.m.

Please include your tax parcel ID in any written correspondence so we can locate your property quickly.