Benefit Service Charge
Updated 01/6/2025
​​Washington statute RCW 52.18 provides that fire districts, with the approval of the voters in their district, are authorized to collect a benefit charge from residential and commercial property owners. Once the benefit charge collection is authorized by the voters, the normal tax collection rate authorized by State Law, drops from $1.50 per thousand to $1.00 per thousand of assessed value.
​​
In November 2019, the voters of King County Fire District 45 (KCFD45) authorized the use of the Benefit Service Charge (BSC) as one of the sources used to finance Fire District operations and services.
The BSC is calculated based on the area of buildings and other improvements on property. There is no charge for undeveloped land. The BSC calculation more closely approximates the fire risk to property and the service potentially required from KCFD45. Since fires in buildings protected by automatic fire sprinklers tend to be contained more quickly, these properties qualify for a discount to the BSC rate. The BSC calculation considers that those who benefit more from the fire protection services (e.g., large structures and structures used in a manner that pose higher fire risk, such as commercial structures) should pay more for that service.
The ability to adjust the BSC in each annual budget cycle enables the Board of Fire Commissioners to maintain KCFD45’s high standard of service levels. While we strive to maintain the lowest possible charge to the residents of our District, the basic cost of doing business has drastically increased over the last several years. The Board of Fire Commissioners continues to maintain reserve funds for apparatus, equipment replacement purchases, and other capital and personnel expenditures, all from the property tax and the BSC and not through special levies.
Your Board of Fire Commissioners and District staff strive to promote community safety and well-being. We dedicate ourselves to the preservation of life and property by providing quality and cost-effective services to the people of our District for fire, medical emergencies, and other disasters.
All of us at KCFD45 appreciate your support of the BSC and we look forward to continuing to provide an outstanding service to our community.
​
Frequently Asked Questions
​
Will I get a separate bill for the Benefit Service Charge (BSC)? No. King County will collect the BSC with your regular property taxes. The BSC will appear as a separate line on your tax notification.
​
​Is this a once or twice a year payment? The amount listed on your notification will be split and collected in two payments, the same as regular property taxes.
​
Do I have to submit a petition every year for my sprinkler system discount? No. Once approved for the sprinkler discount, your annual letter will state that you have an existing system, and no further action is required on your part.
​
​Is this in addition to what I am paying now? When the BSC was passed by voters in November 2019, the District decided to no longer collect the Maintenance and Operation Levy that has been in place since 2012. The amount collected for the BSC is adjusted annually during the budget process.
​
What is this? I have never seen this before. The BSC was voted on and passed by voters in November 2019. Notices are mailed each year in January advising property owners of the BSC amount for that budget year. Also, the District holds a public hearing on the budget and benefit charge during the budget process (usually in November). This hearing is advertised for two weeks prior to the hearing date.
​
The square footage on my notice is incorrect. Square footage is determined by the size of your home, garages (attached and detached), basement, barns, stables, etc. on the property and the use of the property. The data for the square footage is downloaded from the Washington State Assessor’s website.
​
Will I end up paying more? It depends. As described on the notice you receive in the mail, the BSC is calculated based on the area of buildings and other improvements on your property. This calculation more closely approximates the fire risk to property and the service potentially required from KCFD45.
​
What is the formula for calculating FBC? The BSC formula takes into account the total square footage of the structure(s) on the property and the use of the structure(s). Certain discounts may also apply. It is derived from formulas developed by the National Fire Academy (NFA) and Insurance Services Office (ISO).
([√ square feet] * 18) * (residential factor) * (cost per gallon) * (balancing factor) * (senior/low income discount) * (sprinkler discount) = benefit service charge
“Square feet” means total size of the structure(s) in square feet, including garages, carports and outbuildings. 18 is a coefficient value based on empirical tests by NFA and ISO.
RF = residential factor for 2025: see below list
CPG = cost per gallon for 2025 is 23.02
BF = balancing factor for 2025 is .02113942045
Sprinkler discount is 10%
Senior and low-income discounts vary.
“Use factors” vary by property classification such as residential or commercial. Use factors for the various occupancies are:
-
Mobile home 1.12
-
Residential 1.4877
-
Apartments - Multi Family 4.4
-
Commercial <= 5000 sq ft 2.5
-
Commercial <=10,000 sq ft 4.5
-
Commercial <=25,000 sq ft 6
-
Commercial <=50,000 sq ft 8
-
Commercial <= 100,000 sq ft 10
-
Commercial > 100,000 sq ft 12
​
Example: a 2500 square foot home (including basements and garages) without a sprinkler discount would be calculated as:
([50]*18) * (1.4877) * (23.02) * (.02113942045) = $651.56 per year
​
Example: a 2500 square foot home (including basements and garages) with a sprinkler discount would calculate as:
([50]*18) * (1.4877) * (23.02) * (.02113942045) * (.9) = $586.41 per year
​​
If you feel that the calculation of your BSC is incorrect you can file an appeal for correction.
​
Is there a low-income or senior exemption available? Possibly. If you already have these exemptions approved by King County, the same will apply to the BSC and has already been calculated in the amount listed on your notice. If you are unsure of your eligibility, visit the King County tax relief website at https://www.kingcounty.gov/depts/assessor/TaxRelief.aspx or call 206-296-3920 for assistance. Any low-income or senior exemption would be granted by the King County Assessor’s office before it can be applied to the BSC.
​
Is the sprinkler system discount included with the rates listed on the notice? It depends. If you have filed an appeal form with us, and the sprinkler discount was approved, the discount is included in the rates shown. King County does not collect this information on its own. If you have not notified us of a fire suppression sprinkler system in your home, please submit the appeal form along with documentation describing the system. The discount for having a sprinkler system is 10 percent.
​
Will my property tax bill be corrected if my appeal is approved? Yes. Any changes in calculation will be submitted to King County and you will either receive a revised property tax bill or the correction will be shown on your second half property tax bill.
​
Square Footage Calculation Guide​
​
​