FL H4071

Palm Beach County's municipal service taxing unit for fire rescue and emergency medical services must continue providing services for six years to properties annexed into municipalities after January 1, 2027

Annexing municipalities must pay the county an annual service price equal to the actual cost of services for up to six years, while the county may no longer levy ad valorem taxes on annexed properties through the taxing unit

Palm Beach County retains authority to collect fire rescue impact fees from annexed properties during the transition period

Good faith negotiations between the county and annexing municipality are required to determine service transition timelines, with the six-year term potentially shortened or extended based on objective data demonstrating equivalent cost and service levels

Enclaves of 10 acres or less are exempt from the six-year service period and mandatory service price payments; unresolved disputes must proceed through Chapter 164 conflict resolution procedures and may be filed in circuit court within 120 days if mediation fails