Florida Senate - 2021                       CS for CS for SB 750
       
       
        
       By the Committees on Finance and Tax; and Community Affairs; and
       Senator Gruters
       
       
       
       
       593-03639-21                                           2021750c2
    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 that relates to the improvement
    7         of public facilities or infrastructure; providing
    8         conditions under which credits may not be applied;
    9         providing limitations on impact fee increases;
   10         providing for retroactive operation; requiring
   11         specified entities to submit an affidavit attesting
   12         that impact fees were appropriately collected and
   13         expended; requiring school districts to report
   14         specified information regarding impact fees; providing
   15         an effective date.
   16          
   17  Be It Enacted by the Legislature of the State of Florida:
   18  
   19         Section 1. Present subsections (3) through (11) of section
   20  163.31801, Florida Statutes, are redesignated as subsections (4)
   21  through (12), respectively, a new subsection (3) is added to
   22  that section, and present subsections (3) through (6) and (11)
   23  of that section are amended, to read:
   24         163.31801 Impact fees; short title; intent; minimum
   25  requirements; audits; challenges.—
   26         (3) For purposes of this section, the term:
   27         (a) “Infrastructure” means a fixed capital expenditure or
   28  fixed capital outlay, excluding the cost of repairs or
   29  maintenance, associated with the construction, reconstruction,
   30  or improvement of public facilities that have a life expectancy
   31  of at least 5 years; related land acquisition, land improvement,
   32  design, engineering, and permitting costs; and other related
   33  construction costs required to bring the public facility into
   34  service. The term also includes a fire department vehicle, an
   35  emergency medical service vehicle, a sheriff’s office vehicle, a
   36  police department vehicle, a school bus as defined in s.
   37  1006.25, and the equipment necessary to outfit the vehicle or
   38  bus for its official use. For independent special fire control
   39  districts, the term “infrastructure” includes new facilities as
   40  defined in s. 191.009(4).
   41         (b) “Public facilities” has the same meaning as in s.
   42  163.3164 and includes emergency medical, fire, and law
   43  enforcement facilities.
   44         (4)(3) At a minimum, each local government that adopts and
   45  collects an impact fee by ordinance and each special district
   46  that adopts, collects, and administers an impact fee by
   47  resolution must an impact fee adopted by ordinance of a county
   48  or municipality or by resolution of a special district must
   49  satisfy all of the following conditions:
   50         (a) Ensure that the calculation of the impact fee is must
   51  be based on the most recent and localized data.
   52         (b) The local government must Provide for accounting and
   53  reporting of impact fee collections and expenditures and. If a
   54  local governmental entity imposes an impact fee to address its
   55  infrastructure needs, the entity must account for the revenues
   56  and expenditures of such impact fee in a separate accounting
   57  fund.
   58         (c) Limit administrative charges for the collection of
   59  impact fees must be limited to actual costs.
   60         (d) The local government must Provide notice at least not
   61  less than 90 days before the effective date of an ordinance or
   62  resolution imposing a new or increased impact fee. A local
   63  government county or municipality is not required to wait 90
   64  days to decrease, suspend, or eliminate an impact fee. Unless
   65  the result is to reduce the total mitigation costs or impact
   66  fees imposed on an applicant, new or increased impact fees may
   67  not apply to current or pending permit applications submitted
   68  before the effective date of an ordinance or resolution imposing
   69  a new or increased impact fee.
   70         (e) Ensure that collection of the impact fee may not be
   71  required to occur earlier than the date of issuance of the
   72  building permit for the property that is subject to the fee.
   73         (f) Ensure that the impact fee is must be proportional and
   74  reasonably connected to, or has have a rational nexus with, the
   75  need for additional capital facilities and the increased impact
   76  generated by the new residential or commercial construction.
   77         (g) Ensure that the impact fee is must be proportional and
   78  reasonably connected to, or has have a rational nexus with, the
   79  expenditures of the funds collected and the benefits accruing to
   80  the new residential or nonresidential construction.
   81         (h) The local government must Specifically earmark funds
   82  collected under the impact fee for use in acquiring,
   83  constructing, or improving capital facilities to benefit new
   84  users.
   85         (i) Ensure that revenues generated by the impact fee are
   86  may not be used, in whole or in part, to pay existing debt or
   87  for previously approved projects unless the expenditure is
   88  reasonably connected to, or has a rational nexus with, the
   89  increased impact generated by the new residential or
   90  nonresidential construction.
   91         (5)(a)(4) Notwithstanding any charter provision,
   92  comprehensive plan policy, ordinance, development order,
   93  development permit, or resolution, the local government or
   94  special district must credit against the collection of the
   95  impact fee any contribution, whether identified in a
   96  proportionate share agreement or other form of exaction, which
   97  relates to the improvement of related to public education
   98  facilities or infrastructure, including land dedication, site
   99  planning and design, or construction. Any contribution must be
  100  applied on a dollar-for-dollar basis at fair market value to
  101  reduce any education-based impact fee collected for the general
  102  category or class of public facilities or infrastructure for
  103  which the contribution was made fees on a dollar-for-dollar
  104  basis at fair market value.
  105         (b)If a local government or special district does not
  106  charge and collect an impact fee for the general category or
  107  class of public facility contributed, a credit may not be
  108  applied under paragraph (a).
  109         (6)(5)A local government, school district, or special
  110  district may increase an impact fee only as provided in this
  111  subsection.
  112         (a) An impact fee may be increased only pursuant to a plan
  113  for the imposition, collection, and use of the increased impact
  114  fees which complies with this section.
  115         (b) An increase to a current impact fee rate of not more
  116  than 25 percent of the current rate must be implemented in two
  117  equal annual increments beginning with the date on which the
  118  increased fee is adopted.
  119         (c) An increase to a current impact fee rate which exceeds
  120  25 percent but is not more than 50 percent of the current rate
  121  must be implemented in four equal installments beginning with
  122  the date the increased fee is adopted.
  123         (d) An impact fee increase may not exceed 50 percent of the
  124  current impact fee rate.
  125         (e) An impact fee may not be increased more than once every
  126  4 years.
  127         (f) An impact fee may not be increased retroactively for a
  128  previous or current fiscal or calendar year.
  129         (g) Notwithstanding paragraphs (b), (c), (d), or (e), a
  130  local government, school district, or special district may
  131  increase an impact fee rate by establishing the need for such
  132  increase in full compliance with the requirements of subsection
  133  (4).
  134         (h) If a local government an impact fee is increased
  135  increases its impact fee rates, the holder of any impact fee
  136  credits, whether such credits are granted under s. 163.3180, s.
  137  380.06, or otherwise, which were in existence before the
  138  increase, is entitled to the full benefit of the intensity or
  139  density prepaid by the credit balance as of the date it was
  140  first established.
  141         (i) This subsection shall operate retroactively to January
  142  1, 2021 prospectively and not retrospectively.
  143         (7)(6)A local government, school district, or special
  144  district must submit with its annual financial report under s.
  145  218.32 or its financial audit report under s. 218.39 an
  146  affidavit signed by its chief financial officer attesting that
  147  all impact fees were collected and expended by the local
  148  government, school district, or special district, or were
  149  collected and expended on its behalf, in full compliance with
  150  the spending period provision in the local ordinance or
  151  resolution, and that funds expended from each impact fee account
  152  were used only to acquire, construct, or improve specific
  153  infrastructure needs as defined in this section Audits of
  154  financial statements of local governmental entities and district
  155  school boards which are performed by a certified public
  156  accountant pursuant to s. 218.39 and submitted to the Auditor
  157  General must include an affidavit signed by the chief financial
  158  officer of the local governmental entity or district school
  159  board stating that the local governmental entity or district
  160  school board has complied with this section.
  161         (12)(11) In addition to the items that must be reported in
  162  the annual financial reports under s. 218.32, a local
  163  government, school district county, municipality, or special
  164  district must report all of the following information data on
  165  all impact fees charged:
  166         (a) The specific purpose of the impact fee, including the
  167  specific infrastructure needs to be met, including, but not
  168  limited to, transportation, parks, water, sewer, and schools.
  169         (b) The impact fee schedule policy describing the method of
  170  calculating impact fees, such as flat fees, tiered scales based
  171  on number of bedrooms, or tiered scales based on square footage.
  172         (c) The amount assessed for each purpose and for each type
  173  of dwelling.
  174         (d) The total amount of impact fees charged by type of
  175  dwelling.
  176         (e) Each exception and waiver provided for construction or
  177  development of housing that is affordable.
  178         Section 2. This act shall take effect upon becoming a law.