Rural fire department budgets benefit from increasing valuations

McCOOK, Neb. -- Rural fire departments in Red Willow County, Nebraska, are making out like bandits with the county's large increase in valuation and a tax levy that does not change from year to year.

The county's valuation jumps from $931,795,554 in 2013-14 to $1,128,594,832 in 2014-15, mainly because of increases in the tax valuation of agricultural land.

A "mutual finance organization" (MFO) authorized by the Nebraska Legislature in 1998 -- and created through interlocal agreement by Red Willow County's rural fire districts -- requires all members of the MFO to levy the same property tax rate within their boundaries for the purpose of jointly funding the operations of all its members.

That tax levy for each of the Bartley, Indianola, Beaver Valley and Red Willow Western fire districts is $0.038000 per $100 of a property's taxable valuation.

Commissioners Monday morning approved requests for these levy allocations for fire districts:

* Bartley Rural Fire District: Requested $42,840. The common (MFO) levy of $0.038000 will raise $58,909.46. The Bartley fire department received $45,693.06 last year.

* Beaver Valley Rural Fire District: Requested $33,359. The common levy of $0.038000 will raise $62,030.44. This fire department received $44,826.97 last year.

* Indianola Rural Fire District: Requested $56,100; The common levy of $0.038000 will raise $79,690.51. This fire department received $58,775.43 last year.

* Red Willow Western Rural Fire District: Requested $65,853.15. The common levy of $0.038000 will raise $119,897.40. This fire department received $92,062.67 last year.

According to the Nebraska state treasurer's web site, every community and rural area depends heavily on its fire protection and emergency services. This MFO bill was intended to help those areas in Nebraska that have a high rural population percentage.

The Nebraska Legislature passed the Mutual Finance Assistance Act in 1998. The Act provides aid to rural or suburban fire protection districts (FPDs) and mutual finance organizations (MFOs) for the purpose of financing operational and equipment needs for fire protection, emergency response, or training within their joint areas of operation.

Commissioners approved levy allocations for the county's other political subdivisions, each of which has its own tax levy:

* Danbury Cemetery: Requested $3,756 and, with a tax levy of $0.007135, will receive $3,744.

* Hamburg Cemetery, near Lebanon: Requested $1,000 and, with a tax levy of $0.003396, will receive $999.97.

* Lebanon Cemetery: Requested $3,000 and, with a tax levy of $0.010720, will receive $2,999.95.

* High Plains Historical Society: Requested $17,340, and, with a tax levy of $0.001536, will receive $17,335.22.