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City of Tukwila <br />Allan Ekberg, Mayor <br />INFORMATIONAL MEMORANDUM <br />TO: Finance Committee <br />FROM: Vicky Carlsen, Finance Director <br />CC: Mayor Ekberg <br />DATE: August 7, 2019 <br />SUBJECT: Sources of Revenue — Fire Departments, Fire Districts, and Regional Fire <br />Authorities <br />ISSUE <br />Provide information on how fire departments, fire districts, and regional fire authorities are funded. <br />BACKGROUND <br />Fire services in Washington State can be provided several ways including maintaining a fire <br />department run by City personnel, contract with another city or fire protection district for fire <br />protection services, annex directly to a fire protection district with voter approval, form a fire <br />protection district coextensive with voter approval, or establish a regional fire authority (RFA) with <br />voter approval. <br />Regardless of what method is in place to provide these services, funding can come from a variety <br />of sources. Outlined below are the sources of funding available to cities, fire districts, and RFAs. <br />Also included is a discussion on how Tukwila's fire department is funded, along with historical <br />data. <br />DISCUSSION <br />Fire departments, fire districts, and RFA can be funded from a variety of sources but the main <br />source of funding is from property taxes and the Fire Benefit Charge (FBC). Some sources are <br />only available to cities, while others are only available for fire districts and RFAs. Below is a chart <br />showing available funding options for each method of providing fire services. <br />27 <br />