ANNA MARIA ISLAND – Anna Maria Island and Cortez residents will help determine the fate of a proposed millage rate-based ad valorem property tax sought by the West Manatee Fire and Rescue District (WMFR).
The additional tax sought by WMFR appears on the ballot as this: “Shall the West Manatee Fire and Rescue District be authorized to levy and collect an annual ad valorem tax on real property in an amount not to exceed 1 mill to provide additional operational revenue to fund the district’s fire control and rescue services, infrastructure and facilities, including emergency medical services?”
The WMFR-specific special election will conclude with in-person voting on Tuesday, March 10, from 7 a.m. to 7 p.m. at the regular polling locations within the fire district. The Anna Maria (Precinct 301) polling location is Roser Memorial Community Church. The Holmes Beach (Precinct 305) polling location is the Manatee County Island Branch Library. The Bradenton Beach (Precinct 307) polling location is the Annie Silver Community Center. The Cortez (Precinct 313) polling location is the Mount Vernon Recreation Hall. For additional polling locations and more information, visit https://www.votemanatee.gov/2026-west-manatee-fd/
Vote by Mail ballots have already been mailed out and the deadline to request a Vote by Mail ballot from the Manatee County Supervisor of Elections Office is 5 p.m. on Thursday, Feb. 26. The special election is limited to registered voters in the WMFR district.

According to WMFR Fire Marshal Rodney Kwiatkowski, the WMFR district that operates as a special taxing district is currently funded only by a square footage-based annual assessment fee levied on property owners within the district.
Kwiatkowski said the district receives no additional funds from Manatee County or the cities WMFR serves, which includes all of Anna Maria Island, the village of Cortez and portions of west Bradenton.
Kwiatkowski said the WMFR district is the only fire district in Manatee County that is not funded by both an annual assessment fee and a millage rate-based ad valorem property tax.
If voters approve the referendum, the Board of Fire Commissioners will set the annual millage rate each year at a rate not to 1 mill – which equates to $1 per every $1,000 of assessed property value.
According to the ad valorem calculator posted at the WMFR website, the owner of a home in Holmes Beach with a taxable value of $548,958 would pay an additional $274 tax if the annual millage rate was set at .5 mills for that tax cycle. The WMFR tax would be $548 if the board set the annual rate at 1 mill.
Kwiatkowski said the district’s most recent annual operating budget was approximately $12 million and the district currently has 58 employees.
When asked how voter approval of the proposed property tax would impact the services provided by WMFR, Kwiatkowski said the additional funds would help support WMFR staffing and facilities, infrastructure, emergency response apparatus and equipment and more.
“Everything is impacted by funding,” he said.
When asked what happens if the referendum fails, he said, “Because the other districts have both funding mechanisms in place and we do not, our funding could eventually, potentially, be far less than the other districts and that could create an imbalance. But, we would continue to provide the absolute best service that we can provide. In 2023, we were the Fire District of the Year in the state of Florida. Our staff are some of the best in the state. We’re going to work hard and serve the people of our district either way because we’re going to give them everything we have to protect the public. That’s not going to change.”
The WMFR presentation can be viewed here.







