Florida Senate - 2021                              CS for SB 750
       
       
        
       By the Committee on Community Affairs; and Senator Gruters
       
       
       
       
       
       578-03315-21                                           2021750c1
    1                        A bill to be entitled                      
    2         An act relating to impact fees; amending s. 163.31801,
    3         F.S.; defining the terms “infrastructure” and “public
    4         facilities”; requiring local governments and special
    5         districts to credit against the collection of impact
    6         fees any contribution related to public facilities;
    7         providing limitations on impact fee increases;
    8         providing for retroactive operation; requiring
    9         specified entities to submit an affidavit attesting
   10         that impact fees were appropriately collected and
   11         expended; requiring school districts to report
   12         specified information regarding impact fees; providing
   13         an effective date.
   14          
   15  Be It Enacted by the Legislature of the State of Florida:
   16  
   17         Section 1. Present subsections (3) through (11) of section
   18  163.31801, Florida Statutes, are redesignated as subsections (4)
   19  through (12), respectively, a new subsection (3) is added to
   20  that section, and present subsections (3) through (6) and (11)
   21  of that section are amended, to read:
   22         163.31801 Impact fees; short title; intent; minimum
   23  requirements; audits; challenges.—
   24         (3) For purposes of this section, the term:
   25         (a) “Infrastructure” means a fixed capital expenditure or
   26  fixed capital outlay, excluding the cost of repairs or
   27  maintenance, associated with the construction, reconstruction,
   28  or improvement of public facilities that have a life expectancy
   29  of at least 5 years; related land acquisition, land improvement,
   30  design, engineering, and permitting costs; and other related
   31  construction costs required to bring the public facility into
   32  service. For independent special fire control and rescue
   33  districts, the term “infrastructure” includes new facilities as
   34  defined in s. 191.009(4).
   35         (b) “Public facilities” has the same meaning as in s.
   36  163.3164 and includes emergency medical, fire, and law
   37  enforcement facilities.
   38         (4)(3) At a minimum, each local government that adopts and
   39  collects an impact fee by ordinance and each special district
   40  that adopts, collects, and administers an impact fee by
   41  resolution must an impact fee adopted by ordinance of a county
   42  or municipality or by resolution of a special district must
   43  satisfy all of the following conditions:
   44         (a) Ensure that the calculation of the impact fee is must
   45  be based on the most recent and localized data.
   46         (b) The local government must Provide for accounting and
   47  reporting of impact fee collections and expenditures and. If a
   48  local governmental entity imposes an impact fee to address its
   49  infrastructure needs, the entity must account for the revenues
   50  and expenditures of such impact fee in a separate accounting
   51  fund.
   52         (c) Limit administrative charges for the collection of
   53  impact fees must be limited to actual costs.
   54         (d) The local government must Provide notice at least not
   55  less than 90 days before the effective date of an ordinance or
   56  resolution imposing a new or increased impact fee. A local
   57  government county or municipality is not required to wait 90
   58  days to decrease, suspend, or eliminate an impact fee. Unless
   59  the result is to reduce the total mitigation costs or impact
   60  fees imposed on an applicant, new or increased impact fees may
   61  not apply to current or pending permit applications submitted
   62  before the effective date of an ordinance or resolution imposing
   63  a new or increased impact fee.
   64         (e) Ensure that collection of the impact fee may not be
   65  required to occur earlier than the date of issuance of the
   66  building permit for the property that is subject to the fee.
   67         (f) Ensure that the impact fee is must be proportional and
   68  reasonably connected to, or has have a rational nexus with, the
   69  need for additional capital facilities and the increased impact
   70  generated by the new residential or commercial construction.
   71         (g) Ensure that the impact fee is must be proportional and
   72  reasonably connected to, or has have a rational nexus with, the
   73  expenditures of the funds collected and the benefits accruing to
   74  the new residential or nonresidential construction.
   75         (h) The local government must Specifically earmark funds
   76  collected under the impact fee for use in acquiring,
   77  constructing, or improving capital facilities to benefit new
   78  users.
   79         (i) Ensure that revenues generated by the impact fee are
   80  may not be used, in whole or in part, to pay existing debt or
   81  for previously approved projects unless the expenditure is
   82  reasonably connected to, or has a rational nexus with, the
   83  increased impact generated by the new residential or
   84  nonresidential construction.
   85         (5)(4) Notwithstanding any charter provision, comprehensive
   86  plan policy, ordinance, development order, development permit,
   87  or resolution, the local government or special district must
   88  credit against the collection of the impact fee any
   89  contribution, whether identified in a proportionate share
   90  agreement or other form of exaction, related to public education
   91  facilities, including land dedication, site planning and design,
   92  or construction. Any contribution must be applied to reduce any
   93  education-based impact fees on a dollar-for-dollar basis at fair
   94  market value.
   95         (6)(5)A local government, school district, or special
   96  district may increase an impact fee only as provided in this
   97  subsection.
   98         (a) An impact fee may be increased only pursuant to a plan
   99  for the imposition, collection, and use of the increased impact
  100  fees which complies with this section.
  101         (b) An increase to a current impact fee rate of not more
  102  than 25 percent of the current rate must be implemented in two
  103  equal annual increments beginning with the date on which the
  104  increased fee is adopted.
  105         (c) An increase to a current impact fee rate which exceeds
  106  25 percent but is not more than 50 percent of the current rate
  107  must be implemented in four equal installments beginning with
  108  the date the increased fee is adopted.
  109         (d) An impact fee increase may not exceed 50 percent of the
  110  current impact fee rate.
  111         (e) An impact fee may not be increased more than once every
  112  4 years.
  113         (f) An impact fee may not be increased retroactively for a
  114  previous or current fiscal or calendar year.
  115         (g) Notwithstanding paragraphs (b), (c), (d), or (e), a
  116  local government, school district, or special district may
  117  increase an impact fee rate by establishing the need for such
  118  increase in full compliance with the requirements of subsection
  119  (4).
  120         (h) If a local government an impact fee is increased
  121  increases its impact fee rates, the holder of any impact fee
  122  credits, whether such credits are granted under s. 163.3180, s.
  123  380.06, or otherwise, which were in existence before the
  124  increase, is entitled to the full benefit of the intensity or
  125  density prepaid by the credit balance as of the date it was
  126  first established.
  127         (i) This subsection shall operate retroactively to January
  128  1, 2021 prospectively and not retrospectively.
  129         (7)(6)A local government, school district, or special
  130  district must submit with its annual financial report under s.
  131  218.32 or its financial audit report under s. 218.39 an
  132  affidavit signed by its chief financial officer attesting that
  133  all impact fees were collected and expended by the local
  134  government, school district, or special district, or were
  135  collected and expended on its behalf, in full compliance with
  136  the spending period provision in the local ordinance or
  137  resolution, and that funds expended from each impact fee account
  138  were used only to acquire, construct, or improve specific
  139  infrastructure needs as defined in this section Audits of
  140  financial statements of local governmental entities and district
  141  school boards which are performed by a certified public
  142  accountant pursuant to s. 218.39 and submitted to the Auditor
  143  General must include an affidavit signed by the chief financial
  144  officer of the local governmental entity or district school
  145  board stating that the local governmental entity or district
  146  school board has complied with this section.
  147         (12)(11) In addition to the items that must be reported in
  148  the annual financial reports under s. 218.32, a local
  149  government, school district county, municipality, or special
  150  district must report all of the following information data on
  151  all impact fees charged:
  152         (a) The specific purpose of the impact fee, including the
  153  specific infrastructure needs to be met, including, but not
  154  limited to, transportation, parks, water, sewer, and schools.
  155         (b) The impact fee schedule policy describing the method of
  156  calculating impact fees, such as flat fees, tiered scales based
  157  on number of bedrooms, or tiered scales based on square footage.
  158         (c) The amount assessed for each purpose and for each type
  159  of dwelling.
  160         (d) The total amount of impact fees charged by type of
  161  dwelling.
  162         (e) Each exception and waiver provided for construction or
  163  development of housing that is affordable.
  164         Section 2. This act shall take effect upon becoming a law.