BROWNVILLE — The proposed joint fire district here would raise town residents’ property taxes for fire protection by 78 percent, from 59 cents per $1,000 of assessed value to $1.05, considerably more than the 2 percent cap that the state passed earlier this year.

But because it would create a special district — essentially an entirely new government entity — the tax cap would not apply.

“The tax cap does not apply to the first year of a new entity,” Kate Gurnett, a spokeswoman for the state comptroller, said in an email.

Officials in Brownville are trying to create a joint fire district among the villages of Brownville and Dexter and the town of Brownville.

Opinion is divided between those who are opposed to a new tax and those who believe that the move is necessary for adequate fire protection throughout the town.

A vote will be held from noon to 8 p.m. on Aug. 31 at the Brownville Town Hall, 16431 Star School House Road, Dexter.

Only property owners are allowed to vote.

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