No. The stormwater fee is not a tax. Taxes are based on the value of the property. The stormwater fee is assessed based on the amount of impervious surface on the property (i.e., roofs, driveways, parking lots) which is directly related to the amount of runoff the property produces. The runoff generated by these impervious surfaces contributes to flooding problems and potential pollutants. Therefore, all property owners should pay their share of the costs.