Florida Senate - 2020                        COMMITTEE AMENDMENT
       Bill No. CS for CS for SB 1066
       
       
       
       
       
       
                                Ì891604"Î891604                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/04/2020           .                                
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       The Committee on Appropriations (Gruters) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Section 163.31801, Florida Statutes, is amended
    6  to read:
    7         163.31801 Impact fees; short title; intent; minimum
    8  requirements; audits; challenges.—
    9         (1) This section may be cited as the “Florida Impact Fee
   10  Act.”
   11         (2) The Legislature finds that impact fees are an important
   12  source of revenue for a local government to use in funding the
   13  infrastructure necessitated by new growth. The Legislature
   14  further finds that impact fees are an outgrowth of the home rule
   15  power of a local government to provide certain services within
   16  its jurisdiction. Due to the growth of impact fee collections
   17  and local governments’ reliance on impact fees, it is the intent
   18  of the Legislature to ensure that, when a county or municipality
   19  adopts an impact fee by ordinance or a special district adopts
   20  an impact fee by resolution, the governing authority complies
   21  with this section.
   22         (3) At a minimum, an impact fee adopted by ordinance of a
   23  county or municipality or by resolution of a special district
   24  must satisfy all of the following conditions:
   25         (a) The calculation of the impact fee must be based on the
   26  most recent and localized data.
   27         (b) The local government must provide for accounting and
   28  reporting of impact fee collections and expenditures. If a local
   29  governmental entity imposes an impact fee to address its
   30  infrastructure needs, the entity must account for the revenues
   31  and expenditures of such impact fee in a separate accounting
   32  fund.
   33         (c) Administrative charges for the collection of impact
   34  fees must be limited to actual costs.
   35         (d) The local government must provide notice not less than
   36  90 days before the effective date of an ordinance or resolution
   37  imposing a new or increased impact fee. A county or municipality
   38  is not required to wait 90 days to decrease, suspend, or
   39  eliminate an impact fee. Unless the result is to reduce the
   40  total mitigation costs or impact fees imposed on an applicant,
   41  new or increased impact fees may not apply to current or pending
   42  permit applications submitted before the effective date of an
   43  ordinance or resolution imposing a new or increased impact fee.
   44         (e) Collection of the impact fee may not be required to
   45  occur earlier than the date of issuance of the building permit
   46  for the property that is subject to the fee.
   47         (f) The impact fee must be proportional and reasonably
   48  connected to, or have a rational nexus with, the need for
   49  additional capital facilities and the increased impact generated
   50  by the new residential or commercial construction.
   51         (g) The impact fee must be proportional and reasonably
   52  connected to, or have a rational nexus with, the expenditures of
   53  the funds collected and the benefits accruing to the new
   54  residential or nonresidential construction.
   55         (h) The local government must specifically earmark funds
   56  collected under the impact fee for use in acquiring,
   57  constructing, or improving capital facilities to benefit new
   58  users.
   59         (i) Revenues generated by the impact fee may not be used,
   60  in whole or in part, to pay existing debt or for previously
   61  approved projects unless the expenditure is reasonably connected
   62  to, or has a rational nexus with, the increased impact generated
   63  by the new residential or nonresidential construction.
   64         (4) Notwithstanding any charter provision, comprehensive
   65  plan policy, ordinance, or resolution, the local government must
   66  credit against the collection of the impact fee any
   67  contribution, whether identified in a proportionate share
   68  agreement or other form of exaction, related to public education
   69  facilities, including land dedication, site planning and design,
   70  or construction. Any contribution must be applied to reduce any
   71  education-based impact fees on a dollar-for-dollar basis at fair
   72  market value. This subsection does not apply to a local
   73  government governed by a charter that was adopted and
   74  implemented before December 31, 2006, which charter language
   75  contains provisions for providing school capacity, so long as
   76  the funds collected pursuant to the charter provision are used
   77  to mitigate impacts not otherwise funded by impact fees or other
   78  local exactions relating to public education facilities, and the
   79  funds are applied in a manner that is proportional and
   80  reasonably connected to, or has a rational nexus with, the need
   81  for additional capital facilities, the need for which is
   82  generated by the new residential development. Contributions to
   83  mitigate impacts not otherwise funded by impact fees must be
   84  based on the difference between the cost per student station as
   85  determined by the educational facilities impact fee study on
   86  which the then-current education-based impact fee is based,
   87  subject to s. 1013.64(2)(a)6. and (6)(b), and the cost per
   88  student station funded by the education-based impact fee. Such
   89  contributions may not be collected before the issuance of a
   90  building permit.
   91         (5) If a local government increases its impact fee rates,
   92  the holder of any impact fee credits, whether such credits are
   93  granted under s. 163.3180, s. 380.06, or otherwise, which were
   94  in existence before the increase, is entitled to the full
   95  benefit of the intensity or density prepaid by the credit
   96  balance as of the date it was first established. This subsection
   97  shall operate prospectively and not retrospectively.
   98         (6) Audits of financial statements of local governmental
   99  entities and district school boards which are performed by a
  100  certified public accountant pursuant to s. 218.39 and submitted
  101  to the Auditor General must include an affidavit signed by the
  102  chief financial officer of the local governmental entity or
  103  district school board stating that the local governmental entity
  104  or district school board has complied with this section.
  105         (7) In any action challenging an impact fee or the
  106  government’s failure to provide required dollar-for-dollar
  107  credits for the payment of impact fees as provided in s.
  108  163.3180(6)(h)2.b., the government has the burden of proving by
  109  a preponderance of the evidence that the imposition or amount of
  110  the fee or credit meets the requirements of state legal
  111  precedent and this section. The court may not use a deferential
  112  standard for the benefit of the government.
  113         (8)Impact fee credits are assignable and transferable at
  114  any time after establishment from one development or parcel to
  115  any other that is within the same impact fee zone or impact fee
  116  district or that is within an adjoining impact fee zone or
  117  impact fee district within the same local government
  118  jurisdiction and receives benefits from the improvement or
  119  contribution that generated the credits.
  120         (9)(8) A county, municipality, or special district may
  121  provide an exception or waiver for an impact fee for the
  122  development or construction of housing that is affordable, as
  123  defined in s. 420.9071. If a county, municipality, or special
  124  district provides such an exception or waiver, it is not
  125  required to use any revenues to offset the impact.
  126         (10)(9) This section does not apply to water and sewer
  127  connection fees.
  128         Section 2. This act shall take effect July 1, 2020.
  129  
  130  ================= T I T L E  A M E N D M E N T ================
  131  And the title is amended as follows:
  132         Delete everything before the enacting clause
  133  and insert:
  134                        A bill to be entitled                      
  135         An act relating to impact fees; amending s. 163.31801,
  136         F.S.; prohibiting new or increased impact fees from
  137         applying to certain applications; providing an
  138         exception; providing applicability; providing a
  139         calculation on which contributions to mitigate impacts
  140         not otherwise funded by impact fees must be based;
  141         prohibiting such contributions from being collected
  142         before the issuance of building permits; providing
  143         that impact fee credits are assignable and
  144         transferable under certain conditions; providing an
  145         effective date.