Frequently Asked Questions (FAQs)

Did you receive a FBC Mailer?

This is not a bill. It is an informational flyer that allows tax payers to check their records for accuracy.

Your square footage listed on the mailers includes your garage and your basements. You can follow the instructions in "Square Footage Instructions" in the left hand panel to review your information.

What is the Fire Benefit Charge (FBC)?

The FBC is a more fair and stabilized funding approach. It distributes costs by placing more responsibility on structures with higher fire risk and resource needs. Smaller structures (such as single-family homes) generally pay less than larger buildings (i.e., commercial buildings).

It is a fee that is included in your property tax which is payable to King County. It is identified as “Fire Fee” on your property tax statement.

Property tax collections drop from $1.50 per $1,000 of assessed value to $1.00 per $1,000 of assessed value.

A Fire Benefit Charge of up to 60% of the operating budget.

The FBC is not a per call charge and is not based on property value. The FBC is a fee based on the fire protection resources necessary to protect a property.

How does the FBC help South King Fire (SKF)?

The FBC alleviates the cycle of uncertainty by providing stability to funding, positively impacting operations, and enhancing our ability to keep up with rising demand.

Sustainable funding: The prior funding model relied heavily on property taxes, which are subject to fluctuations. The FBC is driven by the amount of risk each property has and the number of resources it would take to extinguish a fire.
Positively impact response times and resource availability: The FBC allows SKF to plan and grow in order to provide the highest level of service to our community.
Keep up with rising demand: SKF has experienced population growth, higher density, and increasing community needs over the past decade. In 2012, SKF responded to 16,279 emergency 911 calls. Fast forward to 2023, emergency 911 calls now exceed 25,000 annually, signifying a 54% increase compared to a decade ago.

What is the FBC Formula?

FBC = √square feet* x (18)* x (category factor) x (response factor) x (hazard factor) x (fire flow factor) x (discount)

*Note: Square footage includes the total square footage of all structures, including carports, garages, unfinished basements, and certain outbuildings.

*Note: 18 is a coefficient value based on empirical tests by the Insurance Services Organization (ISO)

The Insurance Services Organization (ISO) established the first part of the formula (square root of the square footage times 18) as a mathematical method to determine the required fire flow for a given structure. Additional adjustments are made based on a “Category Factor” and a “Fire Flow Benefit Factor.” This calculation method determines the specific FBC applicable to each parcel of property.

Category Factor – The category factor is based upon building use and size (residential, mobile homes, multi-family, commercial). This information is obtained from the King County Assessor database for each building subject to the benefit charge.
Fire Flow Factor – The relative cost of providing the required fire flow per gallon during a fire incident.
Effective Response Factor – The effective response force factor is relational to the size of force in firefighters and equipment required to deliver the required fire flow.
Hazard Factor – The hazard factor represents the degree of risk caused by the use, processing, or storage of hazardous materials in a building. The hazard factor reflects the need for larger and/or more specialized effective response forces. Hazard factors are determined from use and risk classifications found in the National Fire Protection Association (NFPA) Standard 13 (Standards for the Installation of Sprinkler Systems), and are applicable to commercial properties only.
Extra Hazard Charges are as follows:
- A 15% increase for automotive fueling stations, general retail stores, eating and drinking establishments, and light industrial/commercial buildings.
- A 20% increase for big box retail, automotive fueling, repair, and service facilities.
- A 30% increase when products or uses with high combustibility or high rates of heat release are present.
- A 40% increase when products or uses with high quantities of flammable, combustible, or hazardous materials are present.
- No surcharge will be assessed on light hazards.

Who is exempt from the FBC?

The FBC is not a tax, so property tax-exempt entities, e.g., governments and charitable organizations, are not necessarily exempt from the FBC. However, certain exemptions and limits do apply, which include but are not limited to:

Certain non-profit organization-owned properties based on their property tax exemption under RCW.
Public Schools – Public schools that pay a per-student stipend are exempt from the benefit charge.
Religious organizations are exempt for buildings used for religious services and other purposes related to bona fide religious ministries (Churches, synagogues, and other places of worship).
Schools owned by religious organizations are exempt for K-12 and higher education but not for buildings used primarily for preschool and daycare.
Structures smaller than 400 square feet.

For a full list of exemptions, review RCW 52.18.010.

What discounts/reductions are offered?

Low-income seniors or disabled persons that qualify for property tax discounts will receive the same percentage discount on the FBC. These discounts are administered through the King County Assessor’s Office. Only King County can grant the discounts.

For more information on qualifications, please visit King County’s website here.

Automatic Fire Alarm Reduction - With a “Certificate of Service” from a licensed alarm monitoring company, owners of professionally installed fire alarm systems receive 7.5% off the normal benefit charge.

Automatic Fire Sprinkler Reduction – Receive a 10% reduction in the benefit charge if you have installed an automatic fire sprinkler system.

A current proof of service (within the past 30 days) from your alarm company that clearly shows that automatic fire sprinklers are being monitored at the address of the building you are requesting adjustment for.
A copy of your fire sprinkler backflow prevention test that has been performed by a qualified sprinkler contractor or your water company within the last year stating that the test is for a fire sprinkler system at the address of the building you are requesting adjustment for.
A copy of your sprinkler confidence test report performed by a qualified contractor within the past year at the address of the building you are requesting adjustment for.
A copy of your fire sprinkler installation permit clearly showing that the installation has had its final inspection and is installed at the address of the building you are requesting adjustment for.

How often is the FBC reauthorized?

Voters approved the FBC for a six-year term from 2025-2030. It initially required a 60% majority vote.

After the initial approval, voters can decide whether to reauthorize the FBC. Extending it for an additional six- or ten-year term requires a simple majority vote. Whereas a permanent extension requires a 60% approval.

What if my square footage is incorrect?

The FBC is calculated on the gross square footage (outside measurements) of all structures on a land parcel. It includes every level of a building, and all basements, garages, lofts, mezzanines, carports, and accessory structures. Please make sure to factor each of those into your calculations.

For a step-by-step guide to check your square footage, click here → Square Footage Instructions

If you believe the square footage listed is incorrect, you may submit a Petition for Adjustment of the Benefit Charge Assessment, along with documentation showing corrected figures, by contacting our FBC specialists.

What is the Petition for Adjustment of the FBC Assessment process?

You can review the process on the Fire Benefit Charge landing page.