Senate Bill sb2302c2
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Florida Senate - 2005 CS for CS for SB 2302
By the Committees on Regulated Industries; Community Affairs;
and Senator Bennett
580-1992-05
1 A bill to be entitled
2 An act relating to local government land
3 development requirements; creating s. 163.3219,
4 F.S.; providing legislative findings,
5 declarations, and intent relating to local
6 government impact fees; requiring impact fees
7 to be based upon certain available data;
8 requiring a credit against impact fees for
9 certain taxes, fees, assessments, liens,
10 charges, or payments; providing criteria;
11 specifying a time period before collecting an
12 impact fee or fee increase; prohibiting
13 application of an impact fee to certain
14 building permits; requiring independent
15 certified public accountants who conduct audits
16 of local governments to report certain
17 information in accordance with generally
18 accepted accounting principles relating to
19 impact fees; requiring audit report statements
20 concerning compliance from certified public
21 accountants; limiting imposition of
22 administrative fees; requiring refund of an
23 impact fee under certain circumstances;
24 providing for the distribution of impact fees
25 collected within an incorporated area;
26 providing criteria for payment of impact fees;
27 authorizing a local government to establish a
28 schedule of payments; providing an exception;
29 exempting existing impact fees from application
30 of the act; providing an effective date.
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Florida Senate - 2005 CS for CS for SB 2302
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1 Be It Enacted by the Legislature of the State of Florida:
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3 Section 1. Section 163.3219, Florida Statutes, is
4 created to read:
5 163.3219 Local government impact fees; credits;
6 reports; application; payment.--
7 (1) The Legislature finds and declares that there is
8 an insufficient required connection between development and
9 the impacts for which it is assessed; that benefits paid for
10 by impact fees do not always directly benefit the assessed
11 development; and that there is a lack of consistent criteria
12 for the determination of the appropriateness, amount, and
13 collection of impact fees. Consequently, there is a wide
14 disparity developing in the application and relative burden of
15 impact fees in different areas of the state. In some areas of
16 the state, impact fees are driving up the cost of housing to
17 an unreasonable degree, and there is insufficient oversight of
18 local governments that collect and use impact fees. Therefore,
19 it is the intent of the Legislature to ensure that impact fees
20 be imposed only to offset those capital costs specifically
21 caused by the development for which they are assessed; to
22 ensure that the impact fees directly benefit the fee payer; to
23 ensure greater consistency in the determination of the
24 appropriateness, amount, and collection of impact fees; to
25 ensure flexibility in the timing of payment of impact fees; to
26 provide appropriate notice to fee payers of new fees or fee
27 increases; and to ensure the accountability of local
28 governments for the collection and expenditure of all impact
29 fees.
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Florida Senate - 2005 CS for CS for SB 2302
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1 (2) Any impact fee that is adopted or amended shall be
2 based upon the most recent accurate and relevant data
3 available.
4 (3)(a) Any local government that imposes an impact fee
5 must include in the calculation of the amount of the fee to be
6 paid a credit for the full present value of all taxes, fees,
7 assessments, liens, charges, or other payments of any kind
8 that have been or will be directly paid by the fee payer or
9 property owner to the local government or other service
10 provider and that will be used to construct capital facilities
11 of the same type for which the impact fee is imposed. The
12 calculation of the credit shall estimate such payments for a
13 period of not less than 30 years; shall include adjustments in
14 the estimated annual payments to account for inflation,
15 increased taxable values, and increased payments; shall use a
16 discount rate no greater than the current costs of borrowing
17 to finance such capital improvements; and shall be based
18 solely upon the estimated payments from new development and
19 the property upon which the new development is located.
20 (b) A local government that imposes an impact fee
21 shall also provide a credit for all taxes or other payments of
22 any kind through state, federal, or other revenues anticipated
23 to be expended to construct capital facilities of the same
24 type for which the impact fee is imposed.
25 (4)(a) An impact fee or impact fee increase may be
26 collected only after 6 months following the date of final
27 adoption of the ordinance imposing the impact fee or impact
28 fee increase.
29 (b) An impact fee or impact fee increase may not apply
30 to building permits for which a complete application has been
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Florida Senate - 2005 CS for CS for SB 2302
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1 filed with the local government prior to the effective date of
2 the ordinance adopting the impact fee or impact fee increase.
3 (5)(a) Independent certified public accountants that
4 conduct audits of units of local government pursuant to s.
5 218.39 shall report, as part of the audit, the amounts,
6 collections, expenditures, refunds, administrative expenses,
7 and any other applicable information in accordance with
8 generally accepted accounting principles relating to impact
9 fees. Certified public accountants conducting audits of units
10 of local government pursuant to s. 218.39 shall report, as
11 part of the audit, whether or not the unit of local government
12 has complied with this section.
13 (b) A local government may not impose an
14 administrative fee for collecting, accounting for, and
15 disbursing impact fees which exceeds the actual direct costs
16 associated with collecting, accounting for, and disbursing the
17 impact fees. In no event shall the administrative fee exceed 3
18 percent of the total fees collected.
19 (c) Any local government that has not expended an
20 impact fee for the purpose for which the fee was collected
21 within 6 years after receiving the fee shall refund the fee,
22 with interest, to the owner of the property against which the
23 fee was assessed.
24 (d) Impact fees must be directly proportional to the
25 needs and burdens specifically created by the development for
26 which the fee is assessed. If impact fees are collected from
27 development occurring within an incorporated area, the impact
28 fees for capital expenditures may be expended pursuant to an
29 interlocal agreement between the county and the municipality
30 in which the development occurs. The interlocal agreement
31 shall specify the areas of impact for development that occurs
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1 within or adjacent to a municipality and shall direct the
2 expenditure of impact fees in a manner that directly benefits
3 the property for which the fee is assessed. If there is no
4 interlocal agreement for expending such impact fees and the
5 development occurs within municipal limits, such moneys from
6 the impact fee shall be expended within municipal limits or
7 outside municipal limits if the expenditures directly benefit
8 the property for which the fee is assessed. If the development
9 occurs outside municipal limits, the moneys from the impact
10 fee may be expended outside municipal limits if the
11 expenditures directly benefit the property for which the fee
12 is assessed.
13 (6) Any local government that collects impact fees may
14 permit the fees to be paid in whole or in part at the time of
15 the first closing to transfer real estate or title following
16 issuance of a certificate of occupancy for the property
17 subject to the fee and may allow any remainder to be assessed
18 as part of the local government's tax bill and paid over a
19 10-year to 20-year period. If the fee is not fully paid at the
20 time of closing, the local government may establish a schedule
21 of payments including any costs of deferring payment of the
22 fee.
23 (7) For purposes of the section, an impact fee does
24 not include any charge or fee imposed for a municipally owned
25 utility, including, but not limited to, electric, gas, water,
26 or wastewater facilities.
27 Section 2. Existing impact fees that were adopted
28 before July 1, 2005, may remain in place and effective.
29 Revisions made in order to comply with this act are not
30 subject to section 163.3219(4), Florida Statutes. New impact
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1 fee ordinances, or increases to impact fees, which are adopted
2 on or after July 1, 2005, must comply with this act.
3 Section 3. This act shall take effect July 1, 2005.
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Florida Senate - 2005 CS for CS for SB 2302
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1 STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
COMMITTEE SUBSTITUTE FOR
2 CS/Senate Bill 2302
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4 The committee substitute (CS) amends s. 163.3219(1), F.S., to
provide the additional findings that there is an insufficient
5 connection between development and impacts for which fees are
assessed, and that the benefits paid for by impact fees do not
6 always directly benefit the assessed development. The CS
provides that it is the Legislative intent that impact fees
7 should only be imposed to offset those capital costs
specifically caused by the development, and to ensure that the
8 impact fees directly benefit the fee payer.
9 The CS amends s. 163.3219(3)(b), F.S., to provide that the
local government must provide a credit for taxes and other
10 payments of any kind through state, federal, and other
revenues anticipated as part of the funding of the capital
11 facilities for which the impact fee is being imposed.
12 The CS amends s. 163.3219(5)(a), F.S., to delete the
requirement for an annual report to the Auditor General by
13 local governments. It requires that certified public
accountants (CPA) that audit a local government unit report
14 specified information in accordance with generally accepted
accounting principles. It also requires that CPA's report
15 whether or not the local government unit has complied with s.
163.3219, F.S.
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The CS amends s. 163.3219(5)(c), F.S., to provide that the
17 required refund is to the owner of the property against which
the fee was collected.
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The CS amends s. 163.3219(5)(d), F.S., to require that impact
19 fees be directly proportional to the needs and burdens created
by the development. It also requires that interlocal
20 agreements specify certain areas of impact and manner of the
expenditure of impact fees.
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The CS amends s. 163.3219(6), F.S., to provide that a local
22 government collecting an impact fee may, rather than shall,
allow the fees to be paid in the specified manner at first
23 closing. It also permits, if the fee is paid in part, that
the local government may, rather than shall, allow the
24 remainder to be assessed as part of the tax bill and paid over
a 10-20 year period.
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The CS creates section 2 of the bill to provide that impact
26 fees that were adopted before July 1, 2005 may remain in place
and effective. It provides that revisions made to comply with
27 the act are not subject to s. 163.3219(4), F.S., but requires
compliance for new fee ordinances, or increases to impact
28 fees, that are adopted after July 1, 2005.
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