About Impact Fees
Impact Fees
As our community grows, so does the demand for fire protection and emergency services. New homes and businesses increase the need for additional fire stations, apparatus, equipment, and other facilities required to maintain reliable emergency response.
Fire impact fees are one tool used to help ensure that growth pays for the infrastructure needed to serve that growth. Impact fees are one-time charges collected when new development occurs. The fees are used specifically for capital improvements, such as new fire stations, fire engines, and major equipment that are necessary to maintain service levels as the community expands.
By law, impact fees can only be used for projects related to growth and cannot be used for day-to-day operations, maintenance, or replacing existing facilities that serve current residents. This helps ensure that the cost of accommodating new development is shared by the development creating the additional demand, rather than being borne entirely by existing taxpayers.
Lewis County Fire District No. 2 began exploring the implementation of fire impact fees in early 2024 as part of its long-term planning efforts. Over the following two years, the District worked closely with local jurisdictions, conducted planning and financial analysis, and developed the policies and agreements necessary to ensure the program meets state legal requirements and audit standards. In 2026, the program was formally implemented.
Fire impact fees will help the District plan responsibly for the future by providing a dedicated funding source for growth-related capital improvements. This allows the District to maintain emergency response capabilities, keep pace with community growth, and continue providing reliable fire and emergency medical services to residents and businesses.
By planning ahead today, the District is helping ensure that our community remains safe, prepared, and well served as it grows.
Impact Fee Development Timeline
February 20, 2024
The Board of Commissioners established minimum requirements in preparation for issuing a Request for Proposals (RFP) for engineering services to complete the Fire District’s Capital Facilities Needs Assessment and Fire Impact Fee Analysis.
May 9, 2024
The Board of Commissioners awarded the contract to Mackenzie Group to conduct the Capital Facilities Needs Assessment. Mackenzie Group subcontracted FCS Group to complete the Fire Impact Fee Analysis.
Mackenzie Group Contract
November 18, 2024
The City of Toledo reviewed an ordinance to impose and collection of fire impact fees on behalf of the Fire District.
November 19, 2024
Mackenzie Group and FCS Group presented the final Capital Facilities Needs Assessment and Fire Impact Fee Analysis to the Board of Commissioners.
Capital Facilities Needs Assessment and Impact Fee Analysis
June 17, 2025
The Board approved Resolution 2025-05, adopting the Fire District’s initial Fire Impact Fee Schedule.
August 19, 2025
The Fire Chief presented updated growth projections provided by Lewis County and the City of Toledo that could affect the impact fee analysis and fee schedule.
October 21, 2025
The Board of Commissioners authorized the Fire Chief to reengage FCS Group to update the impact fee analysis using the new growth data.
February 24, 2026
The Board of Commissioners approved Resolution 2026-02, adopting an updated Fire Impact Fee Schedule base on the revised growth data and updated analysis from FCS Group.
Meeting Minutes
Fire Impact Fee Secondary Analysis
March 17, 2026
The Board of Commissioners approved resolutions and policies to finalize the program’s administrative framework, including:
Resolution 2026-06 establishing a dedicated checking account for fire impact fee revenue
Resolution 2026-07 adopting policies for the administration of fire impact fees
Approval of internal accounting policies related to fire impact fee management
Approval of an Interlocal Agreement (ILA) with the City of Toledo for the coordination and collection of fire impact fees
Meeting Minutes
April 6, 2026
The Fire District presented the impact fee schedule, associated resolutions and policies, and the Interlocal Agreement to the City of Toledo as part of the final coordination process prior to implementation.