Florida Senate - 2025 CS for SB 482
By the Committee on Community Affairs; and Senator DiCeglie
578-03106-25 2025482c1
1 A bill to be entitled
2 An act relating to impact fees; amending s. 163.3164,
3 F.S.; defining the term “plan-based methodology”;
4 amending s. 163.31801, F.S.; defining the term
5 “extraordinary circumstances”; requiring the
6 completion of a demonstrated-need study using plan
7 based methodology before the adoption of an impact fee
8 increase which expressly demonstrates certain
9 extraordinary circumstances; prohibiting increases in
10 certain impact fees unless specified extraordinary
11 circumstances are demonstrated; prohibiting a local
12 government from increasing an impact fee rate under
13 certain circumstances; amending s. 212.055, F.S.;
14 conforming a cross-reference; providing an effective
15 date.
16
17 Be It Enacted by the Legislature of the State of Florida:
18
19 Section 1. Present subsections (39) through (54) of section
20 163.3164, Florida Statutes, are redesignated as subsections (40)
21 through (55), respectively, and a new subsection (39) is added
22 to that section, to read:
23 163.3164 Community Planning Act; definitions.—As used in
24 this act:
25 (39) “Plan-based methodology” means the use of the most
26 recent and localized data to project growth within a
27 jurisdiction over a 6-year period and the anticipated capacity
28 impacts created by that projected growth, and the creation of a
29 list of capital improvements or infrastructure as defined in s.
30 163.31801(3) to be constructed in a defined time period to
31 mitigate those impacts as part of a new or updated impact fee
32 study.
33 Section 2. Present paragraphs (a) and (b) of subsection (3)
34 of section 163.31801, Florida Statutes, are redesignated as
35 paragraphs (b) and (c), respectively, a new paragraph (a) is
36 added to that subsection, and paragraph (g) of subsection (6) of
37 that section is amended, to read:
38 163.31801 Impact fees; short title; intent; minimum
39 requirements; audits; challenges.—
40 (3) For purposes of this section, the term:
41 (a) “Extraordinary circumstances” means the measurable
42 effects of development which will require mitigation by the
43 affected local government and which exceed the total of the
44 current adopted impact fee amount combined with any increase as
45 provided in paragraphs (6)(c), (d), and (e) in less than 4
46 years.
47 (6) A local government, school district, or special
48 district may increase an impact fee only as provided in this
49 subsection.
50 (g) A local government, school district, or special
51 district may increase an impact fee rate beyond the phase-in
52 limitations established under paragraph (b), paragraph (c),
53 paragraph (d), or paragraph (e) by establishing the need for
54 such increase in full compliance with the requirements of
55 subsection (4), provided the following criteria are met:
56 1. A demonstrated-need study using plan-based methodology
57 justifying any increase in excess of those authorized in
58 paragraph (b), paragraph (c), paragraph (d), or paragraph (e)
59 has been completed within the 12 months before the adoption of
60 the impact fee increase and expressly demonstrates the
61 extraordinary circumstances necessitating the need to exceed the
62 phase-in limitations.
63 a. An increase in a nontransportation impact fee may not be
64 adopted unless the extraordinary circumstances demonstrated in
65 the demonstrated-need study include at least two of the
66 following:
67 (I) The population of the local government’s jurisdiction
68 over the past 5 years exceeds, by at least 10 percent, the
69 population estimates and projections used to justify the most
70 recent impact fee increase.
71 (II) The average number of building permits issued by the
72 local government over the past 5 years exceeds, by at least 10
73 percent, building permit estimates and projections used to
74 justify the most recent impact fee increase.
75 (III) The employment base within the local jurisdiction
76 over the past 5 years exceeds the employment estimates and
77 projections used to justify the most recent impact fee.
78 (IV) The existing level of service grade will be lowered
79 without an increase in the impact fee rate.
80 b. An increase in a transportation impact fee may not be
81 adopted unless the extraordinary circumstances demonstrated in
82 the demonstrated-need study include at least three of the
83 following:
84 (I) Any condition provided in sub-subparagraph a.
85 (II) Cost growth over the past 5 years which exceeds, by an
86 average of at least 10 percent, the Federal Highway
87 Administration’s National Highway Construction Cost index
88 average used to justify the previous impact fee increase.
89 (III) The vehicle miles traveled in the past 5 years
90 exceed, by at least 10 percent, the Department of
91 Transportation’s vehicle miles traveled index average used to
92 justify the most recent impact fee.
93 (IV) The per-lane mile cost estimates for construction for
94 the past 5 years exceed, by at least 10 percent, the Department
95 of Transportation average used to justify the most recent impact
96 fee.
97 c. An increase in an impact fee for an independent special
98 district may not be adopted unless the extraordinary
99 circumstances demonstrated in the demonstrated-need study
100 include all of the following:
101 (I) The amount of growth experienced in the past 5 years
102 and anticipated within the district requires a significant
103 immediate infrastructure investment to serve such growth which
104 will need to be financed by the special district with impact
105 fees.
106 (II) The cost of infrastructure investment required to be
107 financed by the district in the next 5 years is increasing the
108 need for public facilities and has a direct impact on the fee
109 amount needed to finance the additional infrastructure for the
110 benefit of the growth.
111 (III) The existing level of service will be impacted
112 without an increase in the impact fee rate.
113 2. The local government jurisdiction has held not fewer
114 less than two publicly noticed workshops dedicated to the
115 extraordinary circumstances necessitating the need to exceed the
116 phase-in limitations set forth in paragraph (b), paragraph (c),
117 paragraph (d), or paragraph (e).
118 3. The impact fee increase ordinance is approved by at
119 least a two-thirds vote of the governing body.
120
121 A local government may not increase an impact fee rate beyond
122 the phase-in limitations under this paragraph if the local
123 government has not increased the impact fee within the past 5
124 years. Any year in which the local government is prohibited from
125 increasing an impact fee because the jurisdiction is in a
126 hurricane disaster area is not included in the 5-year period.
127 Section 3. Paragraph (d) of subsection (2) of section
128 212.055, Florida Statutes, is amended to read:
129 212.055 Discretionary sales surtaxes; legislative intent;
130 authorization and use of proceeds.—It is the legislative intent
131 that any authorization for imposition of a discretionary sales
132 surtax shall be published in the Florida Statutes as a
133 subsection of this section, irrespective of the duration of the
134 levy. Each enactment shall specify the types of counties
135 authorized to levy; the rate or rates which may be imposed; the
136 maximum length of time the surtax may be imposed, if any; the
137 procedure which must be followed to secure voter approval, if
138 required; the purpose for which the proceeds may be expended;
139 and such other requirements as the Legislature may provide.
140 Taxable transactions and administrative procedures shall be as
141 provided in s. 212.054.
142 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
143 (d) The proceeds of the surtax authorized by this
144 subsection and any accrued interest shall be expended by the
145 school district, within the county and municipalities within the
146 county, or, in the case of a negotiated joint county agreement,
147 within another county, to finance, plan, and construct
148 infrastructure; to acquire any interest in land for public
149 recreation, conservation, or protection of natural resources or
150 to prevent or satisfy private property rights claims resulting
151 from limitations imposed by the designation of an area of
152 critical state concern; to provide loans, grants, or rebates to
153 residential or commercial property owners who make energy
154 efficiency improvements to their residential or commercial
155 property, if a local government ordinance authorizing such use
156 is approved by referendum; or to finance the closure of county
157 owned or municipally owned solid waste landfills that have been
158 closed or are required to be closed by order of the Department
159 of Environmental Protection. Any use of the proceeds or interest
160 for purposes of landfill closure before July 1, 1993, is
161 ratified. The proceeds and any interest may not be used for the
162 operational expenses of infrastructure, except that a county
163 that has a population of fewer than 75,000 and that is required
164 to close a landfill may use the proceeds or interest for long
165 term maintenance costs associated with landfill closure.
166 Counties, as defined in s. 125.011, and charter counties may, in
167 addition, use the proceeds or interest to retire or service
168 indebtedness incurred for bonds issued before July 1, 1987, for
169 infrastructure purposes, and for bonds subsequently issued to
170 refund such bonds. Any use of the proceeds or interest for
171 purposes of retiring or servicing indebtedness incurred for
172 refunding bonds before July 1, 1999, is ratified.
173 1. For the purposes of this paragraph, the term
174 “infrastructure” means:
175 a. Any fixed capital expenditure or fixed capital outlay
176 associated with the construction, reconstruction, or improvement
177 of public facilities that have a life expectancy of 5 or more
178 years, any related land acquisition, land improvement, design,
179 and engineering costs, and all other professional and related
180 costs required to bring the public facilities into service. For
181 purposes of this sub-subparagraph, the term “public facilities”
182 means facilities as defined in s. 163.3164 s. 163.3164(41), s.
183 163.3221(13), or s. 189.012(5), and includes facilities that are
184 necessary to carry out governmental purposes, including, but not
185 limited to, fire stations, general governmental office
186 buildings, and animal shelters, regardless of whether the
187 facilities are owned by the local taxing authority or another
188 governmental entity.
189 b. A fire department vehicle, an emergency medical service
190 vehicle, a sheriff’s office vehicle, a police department
191 vehicle, or any other vehicle, and the equipment necessary to
192 outfit the vehicle for its official use or equipment that has a
193 life expectancy of at least 5 years.
194 c. Any expenditure for the construction, lease, or
195 maintenance of, or provision of utilities or security for,
196 facilities, as defined in s. 29.008.
197 d. Any fixed capital expenditure or fixed capital outlay
198 associated with the improvement of private facilities that have
199 a life expectancy of 5 or more years and that the owner agrees
200 to make available for use on a temporary basis as needed by a
201 local government as a public emergency shelter or a staging area
202 for emergency response equipment during an emergency officially
203 declared by the state or by the local government under s.
204 252.38. Such improvements are limited to those necessary to
205 comply with current standards for public emergency evacuation
206 shelters. The owner must enter into a written contract with the
207 local government providing the improvement funding to make the
208 private facility available to the public for purposes of
209 emergency shelter at no cost to the local government for a
210 minimum of 10 years after completion of the improvement, with
211 the provision that the obligation will transfer to any
212 subsequent owner until the end of the minimum period.
213 e. Any land acquisition expenditure for a residential
214 housing project in which at least 30 percent of the units are
215 affordable to individuals or families whose total annual
216 household income does not exceed 120 percent of the area median
217 income adjusted for household size, if the land is owned by a
218 local government or by a special district that enters into a
219 written agreement with the local government to provide such
220 housing. The local government or special district may enter into
221 a ground lease with a public or private person or entity for
222 nominal or other consideration for the construction of the
223 residential housing project on land acquired pursuant to this
224 sub-subparagraph.
225 f. Instructional technology used solely in a school
226 district’s classrooms. As used in this sub-subparagraph, the
227 term “instructional technology” means an interactive device that
228 assists a teacher in instructing a class or a group of students
229 and includes the necessary hardware and software to operate the
230 interactive device. The term also includes support systems in
231 which an interactive device may mount and is not required to be
232 affixed to the facilities.
233 2. For the purposes of this paragraph, the term “energy
234 efficiency improvement” means any energy conservation and
235 efficiency improvement that reduces consumption through
236 conservation or a more efficient use of electricity, natural
237 gas, propane, or other forms of energy on the property,
238 including, but not limited to, air sealing; installation of
239 insulation; installation of energy-efficient heating, cooling,
240 or ventilation systems; installation of solar panels; building
241 modifications to increase the use of daylight or shade;
242 replacement of windows; installation of energy controls or
243 energy recovery systems; installation of electric vehicle
244 charging equipment; installation of systems for natural gas fuel
245 as defined in s. 206.9951; and installation of efficient
246 lighting equipment.
247 3. Notwithstanding any other provision of this subsection,
248 a local government infrastructure surtax imposed or extended
249 after July 1, 1998, may allocate up to 15 percent of the surtax
250 proceeds for deposit into a trust fund within the county’s
251 accounts created for the purpose of funding economic development
252 projects having a general public purpose of improving local
253 economies, including the funding of operational costs and
254 incentives related to economic development. The ballot statement
255 must indicate the intention to make an allocation under the
256 authority of this subparagraph.
257 Section 4. This act shall take effect July 1, 2025.