LEON COUNTY, Fla. — New findings are raising questions about how the city of Tallahassee has managed millions of dollars collected through fire service fees, as Leon County leaders push for a state audit and potential refunds or credits for taxpayers.
The city and county are already headed toward a split over fire services, and the latest dispute follows a disagreement over the city’s request to raise fire fees between 20 to 25 percent just 15 months into a five-year agreement between the two governments. Leon County offered a 17 percent compromise, but the city rejected it.
In September of 2025, Mayor John Dailey said the city is prepared to end the partnership over the fire services fee. “I am prepared to sever the relationship with the county in regard to fire services fee, whether that be in three years and we provide notice or whether the opportunity presents itself anytime in the near future as well,” Dailey said.
With questions still unresolved, the county hired an independent consultant to review the city’s billing and finances. That review estimates between $15.8 million and $21.2 million in revenue shortfalls over fiscal year 2023-24 and fiscal year 2024-25.
Leon County Commission Chairman Christian Caban said the findings show harm to residents. “What this report says is that Leon County and City of Tallahassee residents have damages. They’ve been illegally billed. They’ve been billed a rate that was not fair. It was not equal and it was not just,” Caban said.
The report also found about $6 million more was billed than collected in fiscal year 2024-25. It also flagged inconsistent exemptions for some churches and billing errors involving other properties.
Commissioner Bill Proctor said the county has been meeting its obligations but questioned how the money has been handled. “We’re doing our part. We’re paying our fare. Our accounting government is receiving money and pouring into a mismanaged fund of fire services,” Proctor said.
Caban and Proctor are calling for the city to replenish the fire fund, review whether taxpayers deserve refunds or credits, and submit to an independent state audit.
The city, however, said it is prepared to defend itself. In a statement to FOX 49, City Attorney Amy Toman said “We are actively engaged in a dispute resolution process initiated by Leon County regarding the expiration of the interlocal agreement under which the City provides fire services to the County. The City will defend itself against all accusations and allegations made by Leon County.”
Caban said residents should not have to prove they are owed money. “The burden should be on the city of Tallahassee to justify what was charged, not on the residents to prove why they deserve their money back,” he said.
In a letter sent today, Caban made a formal request to the Florida Legislature’s Joint Legislative Auditing Committee for a state audit examining the city’s billing, collections and handling of fire fee revenue.
The questions are expected to be part of the county’s upcoming fire services workshop, as commissioners also consider what fire protection could look like after the current agreement ends. The fire services agreement is set to expire in September 2028. The county’s fire services workshop will be held Oct. 27 at 3 p.m.