Fire Protection Charges & Changes Under House Bill 3940

Fire Protection Charges & Changes Under House Bill 3940 (Oregon)

Oregon law requires certain properties to pay for fire protection services, including wildfire prevention and local fire response.

House Bill 3940 (HB 3940), passed in 2025, changes how some of these charges are applied. The updates are intended to better align fire protection funding with wildfire risk.

 

Fire Protection Charges

Some properties in Oregon are located within a forest protection district, managed by the Oregon Department of Forestry. If your property is in one of these areas, you may see fire-related charges on your tax statement such as “Fire Patrol Northwest,” “Fire Patrol West,” or “Fire Patrol Surcharge.”

Some properties in a forest protection district are also in a rural fire district such as “Tillamook Fire District” or “Nehalem Bay Fire & Rescue.”

Fire protection charges are assessed as follows:

Rural Fire District (district rates)

  • Funds local fire departments (structure fires, emergency response, etc.)
  • Based on assessed value
  • Shown under the General Government section

State Fire Patrol (special assessment)

  • Funds wildfire protection for forestlands
  • Based on acreage
  • Minimum charge is $20

State Fire Patrol (emergency surcharge)

  • Applies to properties with structures
  • Flat fee set at $58

 

These charges support:

  • Wildfire prevention
  • Fire detection and response
  • Protection of forest and rural lands

 

HB 3940 – What Changed

HB 3940 does not create new taxing districts. It changes how existing properties are assessed.

  • Effective 2025-26 tax year - State fire patrol fee changes
    • Fire Patrol West per-acre fee decreased by 38 cents
    • Fire Patrol Northwest per-acre fee decreased by 43 cents
    • Minimum per acre fee increased from $18.75 to $20.00
    • Surcharge fee (for structure on land) increased from $47.50 to $58.00

Effective 2026-27 tax year - The changes below only apply to properties that are:

  • Within a forest protection district;
  • Already paying state fire patrol charges; AND
  • Located within a rural fire district.

Changes include:

  • Increased rural fire district taxes for improved properties
    • Previously applied to structures and first 5 acres
    • Now applies to structures and first 10 acres
  • Increased rural fire district taxes for vacant land
    • Vacant land 10 acres or less is now subject to rural fire district taxes
  • Increased rural fire district taxes in city limits
    • Previously applied to structures and first 5 acres on improved tax lots
    • Now applies to structures and all acres on both vacant and improved tax lots

Because every property is different, the exact impact will vary.

 

Implementation

The Assessor’s Office is currently working to implement these changes for the 2026–2027 tax year. This includes reviewing affected properties and updating how fire district charges are applied. Due to the large number of accounts needing reviewed, this project may extend into the 2027-2028 tax year.

 

Why This Change Was Made

Wildfires in Oregon have become more frequent, more severe, and more costly to manage. HB 3940 was intended to spread fire protection costs more evenly and recognize that both developed and undeveloped land contribute to wildfire risk.

You may also reach out directly to KaSandra Larson, Assessor & Tax Collector. KaSandra.Larson@tillamookcounty.gov or 503-842-1821.

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