Florida Senate - 2026 SB 548
By Senator McClain
9-00714-26 2026548__
1 A bill to be entitled
2 An act relating to growth management; amending s.
3 163.3164, F.S.; defining the term “plan-based
4 methodology”; amending s. 163.3180, F.S.; deleting an
5 exception to an applicability provision relating to
6 concurrency; amending s. 163.31801, F.S.; defining the
7 term “extraordinary circumstances”; requiring that a
8 demonstrated-need study use plan-based methodology for
9 a certain purpose; requiring that certain conditions
10 be shown to exist in order to demonstrate
11 extraordinary circumstances; revising the voting
12 threshold required for approval of an ordinance
13 increasing an impact fee beyond certain phase-in
14 limitations; prohibiting local governments from using
15 certain data for a specified purpose; prohibiting
16 local governments from including certain deductions in
17 certain impact fee increases; prohibiting local
18 governments and school districts from increasing
19 impact fee rates beyond certain phase-in limitations
20 by more than a specified percentage within a certain
21 timeframe; providing that certain prevailing parties
22 in actions challenging certain impact fees are
23 entitled to reasonable attorney fees and costs;
24 amending s. 212.055, F.S.; conforming a cross
25 reference; providing an effective date.
26
27 Be It Enacted by the Legislature of the State of Florida:
28
29 Section 1. Present subsections (39) through (54) of section
30 163.3164, Florida Statutes, are redesignated as subsections (40)
31 through (55), respectively, and a new subsection (39) is added
32 to that section, to read:
33 163.3164 Community Planning Act; definitions.—As used in
34 this act:
35 (39) “Plan-based methodology” means a study methodology
36 that uses the most recent and localized data to project growth
37 within a jurisdiction over a 5-year period, anticipate capacity
38 impacts on relevant systems which will be created by the
39 projected growth, and establish a list of capital projects to be
40 constructed in a defined time period to mitigate the anticipated
41 capacity impacts as part of a new or updated impact fee study.
42 The capital projects identified in the study must comport with
43 the requirements of s. 163.3177(6)(h).
44 Section 2. Paragraph (j) of subsection (5) of section
45 163.3180, Florida Statutes, is amended to read:
46 163.3180 Concurrency.—
47 (5)
48 (j)1. If a county and municipality charge the developer of
49 a new development or redevelopment a fee for transportation
50 capacity impacts, the county and municipality must create and
51 execute an interlocal agreement to coordinate the mitigation of
52 their respective transportation capacity impacts.
53 2. The interlocal agreement must, at a minimum:
54 a. Ensure that any new development or redevelopment is not
55 charged twice for the same transportation capacity impacts.
56 b. Establish a plan-based methodology for determining the
57 legally permissible fee to be charged to a new development or
58 redevelopment.
59 c. Require the county or municipality issuing the building
60 permit to collect the fee, unless agreed to otherwise.
61 d. Provide a method for the proportionate distribution of
62 the revenue collected by the county or municipality to address
63 the transportation capacity impacts of a new development or
64 redevelopment, or provide a method of assigning responsibility
65 for the mitigation of the transportation capacity impacts
66 belonging to the county and the municipality.
67 3. By October 1, 2025, if an interlocal agreement is not
68 executed pursuant to this paragraph:
69 a. The fee charged to a new development or redevelopment
70 shall be based on the transportation capacity impacts
71 apportioned to the county and municipality as identified in the
72 developer’s traffic impact study or the mobility plan adopted by
73 the county or municipality.
74 b. The developer shall receive a 10 percent reduction in
75 the total fee calculated pursuant to sub-subparagraph a.
76 c. The county or municipality issuing the building permit
77 must collect the fee charged pursuant to sub-subparagraphs a.
78 and b. and distribute the proceeds of such fee to the county and
79 municipality within 60 days after the developer’s payment.
80 4. This paragraph does not apply to:
81 a. A county as defined in s. 125.011(1).
82 b. A county or municipality that has entered into, or
83 otherwise updated, an existing interlocal agreement, as of
84 October 1, 2024, to coordinate the mitigation of transportation
85 impacts. However, if such existing interlocal agreement is
86 terminated, the affected county and municipality that have
87 entered into the agreement are shall be subject to the
88 requirements of this paragraph unless the county and
89 municipality mutually agree to extend the existing interlocal
90 agreement before the expiration of the agreement.
91 Section 3. Present paragraphs (a) and (b) of subsection (3)
92 of section 163.31801, Florida Statutes, are redesignated as
93 paragraphs (b) and (c), respectively, a new paragraph (a) is
94 added to that subsection, and paragraph (g) of subsection (6)
95 and subsection (9) of that section are amended, to read:
96 163.31801 Impact fees; short title; intent; minimum
97 requirements; audits; challenges.—
98 (3) For purposes of this section, the term:
99 (a) “Extraordinary circumstances” means measurable effects
100 of development which will require mitigation by the affected
101 local government and which exceed the total of the current
102 adopted impact fee amount and any increase as provided in
103 paragraphs (6)(c), (d), and (e) in less than 4 years.
104 (6) A local government, school district, or special
105 district may increase an impact fee only as provided in this
106 subsection.
107 (g)1. A local government, school district, or special
108 district may increase an impact fee rate beyond the phase-in
109 limitations established under paragraph (b), paragraph (c),
110 paragraph (d), or paragraph (e) by establishing the need for
111 such increase in full compliance with the requirements of
112 subsection (4), provided the following criteria are met:
113 a. A demonstrated-need study using plan-based methodology
114 which justifies justifying any increase in excess of those
115 authorized in paragraph (b), paragraph (c), paragraph (d), or
116 paragraph (e) has been completed within the 12 months before the
117 adoption of the impact fee increase and expressly demonstrates
118 the extraordinary circumstances necessitating the need to exceed
119 the phase-in limitations. To demonstrate such extraordinary
120 circumstances, at least four of the following conditions must be
121 shown to exist, using localized data that reflects differences
122 in area costs and modalities of projects between any urban,
123 emerging urban, or rural areas within the study area:
124 (I) Population growth within the local government’s, school
125 district’s, or special district’s jurisdiction in the previous
126 5-year period exceeds the high population projections provided
127 by the University of Florida’s Bureau of Economic and Business
128 Research.
129 (II) The average number of building permits issued by the
130 local government in the previous 3-year period is less than 10
131 percent of the average number of building permits issued in the
132 previous 10-year period.
133 (III) There is a documented failure to meet transportation
134 level-of-service standards or quality-of-service standards
135 within the jurisdiction which were necessary to meet demand in
136 the previous 5-year period.
137 (IV) The local capital construction cost exceeds the
138 previous 5-year average construction cost specified in the
139 National Highway Construction Cost Index provided by the United
140 States Department of Transportation’s Federal Highway
141 Administration.
142 (V) The employment base within the jurisdiction has
143 exceeded the average labor market employment gains reported by
144 the Department of Commerce in the previous 5-year period.
145 (VI) The average daily vehicle miles traveled in the
146 jurisdiction in the past 5 years has exceeded the Florida
147 Vehicle Miles Traveled index average.
148 (VII) The cost per mile estimates for construction projects
149 are at least 10 percent greater than the average cost per mile
150 provided by the Department of Transportation as a model for
151 similar construction projects in the previous 5-year period.
152 b. The local government jurisdiction has held at least two
153 publicly noticed workshops dedicated to the extraordinary
154 circumstances necessitating the need to exceed the phase-in
155 limitations set forth in paragraph (b), paragraph (c), paragraph
156 (d), or paragraph (e).
157 c. The impact fee increase ordinance is approved by a two
158 thirds unanimous vote of the governing body.
159 2. An impact fee increase approved under this paragraph
160 must be implemented in at least two but not more than four equal
161 annual increments beginning with the date on which the impact
162 fee increase ordinance is adopted.
163 3. A local government may not:
164 a. Increase an impact fee rate beyond the phase-in
165 limitations under this paragraph if the local government has not
166 increased the impact fee within the past 5 years. Any year in
167 which the local government is prohibited from increasing an
168 impact fee because the jurisdiction is in a hurricane disaster
169 area is not included in the 5-year period.
170 b. Use data that is older than 4 years to demonstrate
171 extraordinary circumstances except as specifically provided in
172 sub-subparagraph 1.a.
173 c. Include in the impact fee increase any deduction
174 authorized by a previous or existing impact fee.
175 4. A local government or school district may not increase
176 an impact fee rate beyond the phase-in limitations under this
177 paragraph by more than 100 percent in a 4-year period.
178 (9) In any action challenging:
179 (a) An impact fee or the government’s failure to provide
180 required dollar-for-dollar credits for the payment of impact
181 fees as provided in s. 163.3180(6)(h)2.b., the government has
182 the burden of proving by a preponderance of the evidence that
183 the imposition or amount of the fee or credit meets the
184 requirements of state legal precedent and this section. The
185 court may not use a deferential standard for the benefit of the
186 government.
187 (b) A local government or special district impact fee
188 imposed in violation of this section, a prevailing petitioner
189 who is a resident of or an owner of a business located within
190 the jurisdiction of the local government or special district, as
191 applicable, is entitled to reasonable attorney fees and costs.
192 Section 4. Paragraph (d) of subsection (2) of section
193 212.055, Florida Statutes, is amended to read:
194 212.055 Discretionary sales surtaxes; legislative intent;
195 authorization and use of proceeds.—It is the legislative intent
196 that any authorization for imposition of a discretionary sales
197 surtax shall be published in the Florida Statutes as a
198 subsection of this section, irrespective of the duration of the
199 levy. Each enactment shall specify the types of counties
200 authorized to levy; the rate or rates which may be imposed; the
201 maximum length of time the surtax may be imposed, if any; the
202 procedure which must be followed to secure voter approval, if
203 required; the purpose for which the proceeds may be expended;
204 and such other requirements as the Legislature may provide.
205 Taxable transactions and administrative procedures shall be as
206 provided in s. 212.054.
207 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
208 (d) The proceeds of the surtax authorized by this
209 subsection and any accrued interest shall be expended by the
210 school district, within the county and municipalities within the
211 county, or, in the case of a negotiated joint county agreement,
212 within another county, to finance, plan, and construct
213 infrastructure; to acquire any interest in land for public
214 recreation, conservation, or protection of natural resources or
215 to prevent or satisfy private property rights claims resulting
216 from limitations imposed by the designation of an area of
217 critical state concern; to provide loans, grants, or rebates to
218 residential or commercial property owners who make energy
219 efficiency improvements to their residential or commercial
220 property, if a local government ordinance authorizing such use
221 is approved by referendum; or to finance the closure of county
222 owned or municipally owned solid waste landfills that have been
223 closed or are required to be closed by order of the Department
224 of Environmental Protection. Any use of the proceeds or interest
225 for purposes of landfill closure before July 1, 1993, is
226 ratified. The proceeds and any interest may not be used for the
227 operational expenses of infrastructure, except that a county
228 that has a population of fewer than 75,000 and that is required
229 to close a landfill may use the proceeds or interest for long
230 term maintenance costs associated with landfill closure.
231 Counties, as defined in s. 125.011, and charter counties may, in
232 addition, use the proceeds or interest to retire or service
233 indebtedness incurred for bonds issued before July 1, 1987, for
234 infrastructure purposes, and for bonds subsequently issued to
235 refund such bonds. Any use of the proceeds or interest for
236 purposes of retiring or servicing indebtedness incurred for
237 refunding bonds before July 1, 1999, is ratified.
238 1. For the purposes of this paragraph, the term
239 “infrastructure” means:
240 a. Any fixed capital expenditure or fixed capital outlay
241 associated with the construction, reconstruction, or improvement
242 of public facilities that have a life expectancy of 5 or more
243 years, any related land acquisition, land improvement, design,
244 and engineering costs, and all other professional and related
245 costs required to bring the public facilities into service. For
246 purposes of this sub-subparagraph, the term “public facilities”
247 means facilities as defined in s. 163.3164(42) s. 163.3164(41),
248 s. 163.3221(13), or s. 189.012(5), and includes facilities that
249 are necessary to carry out governmental purposes, including, but
250 not limited to, fire stations, general governmental office
251 buildings, and animal shelters, regardless of whether the
252 facilities are owned by the local taxing authority or another
253 governmental entity.
254 b. A fire department vehicle, an emergency medical service
255 vehicle, a sheriff’s office vehicle, a police department
256 vehicle, or any other vehicle, and the equipment necessary to
257 outfit the vehicle for its official use or equipment that has a
258 life expectancy of at least 5 years.
259 c. Any expenditure for the construction, lease, or
260 maintenance of, or provision of utilities or security for,
261 facilities, as defined in s. 29.008.
262 d. Any fixed capital expenditure or fixed capital outlay
263 associated with the improvement of private facilities that have
264 a life expectancy of 5 or more years and that the owner agrees
265 to make available for use on a temporary basis as needed by a
266 local government as a public emergency shelter or a staging area
267 for emergency response equipment during an emergency officially
268 declared by the state or by the local government under s.
269 252.38. Such improvements are limited to those necessary to
270 comply with current standards for public emergency evacuation
271 shelters. The owner must enter into a written contract with the
272 local government providing the improvement funding to make the
273 private facility available to the public for purposes of
274 emergency shelter at no cost to the local government for a
275 minimum of 10 years after completion of the improvement, with
276 the provision that the obligation will transfer to any
277 subsequent owner until the end of the minimum period.
278 e. Any land acquisition expenditure for a residential
279 housing project in which at least 30 percent of the units are
280 affordable to individuals or families whose total annual
281 household income does not exceed 120 percent of the area median
282 income adjusted for household size, if the land is owned by a
283 local government or by a special district that enters into a
284 written agreement with the local government to provide such
285 housing. The local government or special district may enter into
286 a ground lease with a public or private person or entity for
287 nominal or other consideration for the construction of the
288 residential housing project on land acquired pursuant to this
289 sub-subparagraph.
290 f. Instructional technology used solely in a school
291 district’s classrooms. As used in this sub-subparagraph, the
292 term “instructional technology” means an interactive device that
293 assists a teacher in instructing a class or a group of students
294 and includes the necessary hardware and software to operate the
295 interactive device. The term also includes support systems in
296 which an interactive device may mount and is not required to be
297 affixed to the facilities.
298 2. For the purposes of this paragraph, the term “energy
299 efficiency improvement” means any energy conservation and
300 efficiency improvement that reduces consumption through
301 conservation or a more efficient use of electricity, natural
302 gas, propane, or other forms of energy on the property,
303 including, but not limited to, air sealing; installation of
304 insulation; installation of energy-efficient heating, cooling,
305 or ventilation systems; installation of solar panels; building
306 modifications to increase the use of daylight or shade;
307 replacement of windows; installation of energy controls or
308 energy recovery systems; installation of electric vehicle
309 charging equipment; installation of systems for natural gas fuel
310 as defined in s. 206.9951; and installation of efficient
311 lighting equipment.
312 3. Notwithstanding any other provision of this subsection,
313 a local government infrastructure surtax imposed or extended
314 after July 1, 1998, may allocate up to 15 percent of the surtax
315 proceeds for deposit into a trust fund within the county’s
316 accounts created for the purpose of funding economic development
317 projects having a general public purpose of improving local
318 economies, including the funding of operational costs and
319 incentives related to economic development. The ballot statement
320 must indicate the intention to make an allocation under the
321 authority of this subparagraph.
322 4. Surtax revenues that are shared with eligible charter
323 schools pursuant to paragraph (c) shall be allocated among such
324 schools based on each school’s proportionate share of total
325 school district capital outlay full-time equivalent enrollment
326 as adopted by the education estimating conference established in
327 s. 216.136. Surtax revenues must be expended by the charter
328 school in a manner consistent with the allowable uses provided
329 in s. 1013.62(4). All revenues and expenditures shall be
330 accounted for in a charter school’s monthly or quarterly
331 financial statement pursuant to s. 1002.33(9). If a school’s
332 charter is not renewed or is terminated and the school is
333 dissolved under the provisions of law under which the school was
334 organized, any unencumbered funds received under this paragraph
335 shall revert to the sponsor.
336 Section 5. This act shall take effect July 1, 2026.