| 1 | A bill to be entitled |
| 2 | An act relating to local government land development |
| 3 | requirements; creating s. 163.3219, F.S.; providing |
| 4 | legislative findings, declarations, and intent relating to |
| 5 | local government impact fees; requiring impact fees to be |
| 6 | based upon certain available data; requiring a credit |
| 7 | against impact fees for certain taxes, fees, assessments, |
| 8 | liens, charges, or payments; providing criteria; |
| 9 | specifying a time period before collecting an impact fee |
| 10 | or fee increase; prohibiting application of an impact fee |
| 11 | to certain building permits; requiring local governments |
| 12 | to report certain impact fee information to the Auditor |
| 13 | General; limiting imposition of administrative fees; |
| 14 | requiring refund of an impact fee under certain |
| 15 | circumstances; providing criteria for payment of impact |
| 16 | fees; authorizing a local government to establish a |
| 17 | schedule of payments; providing an effective date. |
| 18 |
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| 19 | Be It Enacted by the Legislature of the State of Florida: |
| 20 |
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| 21 | Section 1. Section 163.3219, Florida Statutes, is created |
| 22 | to read: |
| 23 | 163.3219 Local government impact fees; credits; reports; |
| 24 | application; payment.-- |
| 25 | (1) The Legislature finds and declares that there is a |
| 26 | lack of consistent criteria for the determination of the |
| 27 | appropriateness, amount, and collection of impact fees. |
| 28 | Consequently, there is a wide disparity developing in the |
| 29 | application and relative burden of impact fees in different |
| 30 | areas of the state. In some areas of the state, impact fees are |
| 31 | driving up the cost of housing to an unreasonable degree, and |
| 32 | there is insufficient oversight of local governments who collect |
| 33 | and use impact fees. Therefore, it is the intent of the |
| 34 | Legislature to ensure greater consistency in the determination |
| 35 | of the appropriateness, amount, and collection of impact fees; |
| 36 | ensure flexibility in the timing of payment of impact fees; |
| 37 | provide appropriate notice to fee payers of new fees or fee |
| 38 | increases; and ensure the accountability of local governments |
| 39 | for the collection and expenditure of all impact fees. |
| 40 | (2) Any impact fee that is adopted or amended shall be |
| 41 | based upon the most recent accurate and relevant data available. |
| 42 | (3)(a) Any local government that imposes an impact fee |
| 43 | must include in the calculation of the amount of the fee to be |
| 44 | paid a credit for the full present value of all taxes, fees, |
| 45 | assessments, liens, charges, or other payments of any kind that |
| 46 | have been or will be directly paid by the fee payer or property |
| 47 | owner to the local government or other service provider and that |
| 48 | will be used to construct capital facilities of the same type |
| 49 | for which the impact fee is imposed. The calculation of the |
| 50 | credit shall estimate such payments for a period of not less |
| 51 | than 30 years, shall include adjustments in the estimated annual |
| 52 | payments to account for inflation, increased taxable values, and |
| 53 | increased payments, shall use a discount rate no greater than |
| 54 | the current costs of borrowing to finance such capital |
| 55 | improvements, and shall be based solely upon the estimated |
| 56 | payments from new development and the property upon which the |
| 57 | new development is located. |
| 58 | (b) A local government that imposes an impact fee shall |
| 59 | also provide a credit for all taxes or other payments of any |
| 60 | kind indirectly paid by the fee payer or property owner through |
| 61 | state, federal, or other revenues anticipated to be expended to |
| 62 | construct capital facilities of the same type for which the |
| 63 | impact fee is imposed. |
| 64 | (4)(a) An impact fee or impact fee increase may be |
| 65 | collected only after 6 months following the date of final |
| 66 | adoption of the ordinance imposing the impact fee or impact fee |
| 67 | increase. |
| 68 | (b) An impact fee or impact fee increase may not apply to |
| 69 | building permits for which a complete application has been filed |
| 70 | with the local government prior to the effective date of the |
| 71 | ordinance adopting the impact fee or impact fee increase. |
| 72 | (5)(a) Each local government that collects impact fees |
| 73 | shall report to the Auditor General annually on all collections, |
| 74 | expenditures, refunds, and administrative expenses relating to |
| 75 | such fees. |
| 76 | (b) A local government may not impose an administrative |
| 77 | fee for collecting, accounting for, and disbursing impact fees |
| 78 | that exceeds the actual direct costs associated with collecting, |
| 79 | accounting for, and disbursing the impact fees. In no event |
| 80 | shall the administrative fee exceed 3 percent of the total fees |
| 81 | collected. |
| 82 | (c) Any local government that has not expended an impact |
| 83 | fee for the purpose for which the fee was collected within 6 |
| 84 | years after receiving the fee shall refund the fee, with |
| 85 | interest, to the person who paid the fee. |
| 86 | (6) Any local government that collects impact fees shall |
| 87 | permit the fees to be paid in whole or in part at the time of |
| 88 | the first real estate closing following issuance of a |
| 89 | certificate of occupancy for the property subject to the fee and |
| 90 | shall allow any remainder to be assessed as part of the local |
| 91 | government's tax bill and paid over a 10- to 20-year period. If |
| 92 | the fee is not fully paid at the time of closing, the local |
| 93 | government may establish a schedule of payments including any |
| 94 | costs of deferring payment of the fee. |
| 95 | Section 2. This act shall take effect July 1, 2005. |