Florida Senate - 2020                        COMMITTEE AMENDMENT
       Bill No. CS for SB 1066
       
       
       
       
       
       
                                Ì229240yÎ229240                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  02/19/2020           .                                
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       The Committee on Finance and Tax (Gruters) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Section 163.31801, Florida Statutes, is amended
    6  to read:
    7         163.31801 Impact fees; short title; intent; minimum
    8  requirements; audits; challenges.—
    9         (1) This section may be cited as the “Florida Impact Fee
   10  Act.”
   11         (2) The Legislature finds that impact fees are an important
   12  source of revenue for a local government to use in funding the
   13  infrastructure necessitated by new growth. The Legislature
   14  further finds that impact fees are an outgrowth of the home rule
   15  power of a local government to provide certain services within
   16  its jurisdiction. Due to the growth of impact fee collections
   17  and local governments’ reliance on impact fees, it is the intent
   18  of the Legislature to ensure that, when a county or municipality
   19  adopts, collects, or administers an impact fee by ordinance or a
   20  special district adopts, collects, and administers an impact fee
   21  by resolution, the governing authority complies with this
   22  section to ensure a consistent statewide process.
   23         (3) For purposes of this section:
   24         (a) The term “infrastructure” means any fixed capital
   25  expenditure or fixed capital outlay associated with the
   26  construction, reconstruction, or improvement of a public
   27  facility, excluding the cost of repairs or maintenance, that
   28  have a life expectancy of 5 or more years; any related land
   29  acquisition, land improvement, design, engineering, and
   30  permitting costs; and all other related construction costs
   31  required to bring the public facility into service.
   32         (b)The term “public facility” means any facility as
   33  defined in s. 163.3164(39) and includes any fire and law
   34  enforcement facility. For independent special fire control and
   35  rescue districts, the term “infrastructure” also includes new
   36  facilities as defined in s. 191.009(4).
   37         (4) At a minimum, each county and municipality that adopts,
   38  collects, or administers an impact fee by ordinance and each
   39  special district that adopts, collects, and administers an
   40  impact fee by resolution an impact fee adopted by ordinance of a
   41  county or municipality or by resolution of a special district
   42  must satisfy all of the following conditions:
   43         (a) Require that the calculation of the impact fee must be
   44  based on the most recent and localized data collected within the
   45  last 36 months and excludes any cost that does not meet the
   46  definition of infrastructure.
   47         (b) Account for the revenues and expenditures of such
   48  impact fee in a separate impact fee account, if the local
   49  governmental entity imposes an impact fee to address its
   50  infrastructure needs The local government must provide for
   51  accounting and reporting of impact fee collections and
   52  expenditures. If a local governmental entity imposes an impact
   53  fee to address its infrastructure needs, the entity must account
   54  for the revenues and expenditures of such impact fee in a
   55  separate accounting fund.
   56         (c) Limit administrative charges for the collection of
   57  impact fees must be limited to actual costs. The cost per
   58  student station established in school impact fee calculations
   59  may not exceed that statutory total maximum cost per student
   60  station calculated under s. 1013.64(6).
   61         (d) The local government must Provide notice not less than
   62  90 days before the effective date of an ordinance or resolution
   63  imposing a new or increased impact fee. Unless the result is to
   64  reduce the total mitigation costs or impact fees imposed on an
   65  applicant, new or increased impact fees may not apply to current
   66  or pending permit applications submitted before the effective
   67  date of an ordinance or resolution imposing a new or increased
   68  impact fee. A county or municipality is not required to wait 90
   69  days to decrease, suspend, or eliminate an impact fee.
   70         (e) Collection of the impact fee may not be required to
   71  occur earlier than the date of issuance of the building permit
   72  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 infrastructure capital facilities and the
   76  increased impact generated by the new residential or commercial
   77  construction.
   78         (f)(g)Ensure that the impact fee is must be proportional
   79  and reasonably connected to, or has have a rational nexus with,
   80  the expenditures of the funds collected and the benefits
   81  accruing to the new residential or nonresidential construction.
   82         (g)(h)The local government must Specifically earmark funds
   83  collected under the impact fee for use in acquiring,
   84  constructing, or improving infrastructure capital facilities to
   85  benefit new users.
   86         (5)Collection of the impact fee may not be required to
   87  occur earlier than the date of issuance of the building permit
   88  for the property that is subject to the fee.
   89         (6)(i) Revenues generated by the impact fee may not be
   90  used, in whole or in part, to pay existing debt or for
   91  previously approved projects unless the expenditure is
   92  reasonably connected to, or has a rational nexus with, the
   93  increased impact generated by the new residential or
   94  nonresidential construction.
   95         (7)(4) The local government must credit against the
   96  collection of the impact fee any contribution, whether
   97  identified in a proportionate share agreement or other form of
   98  exaction, related to public education facilities, including land
   99  dedication, site planning and design, or construction. Any
  100  contribution must be applied to reduce any education-based
  101  impact fees on a dollar-for-dollar basis at fair market value.
  102         (8)(5) If a local government increases its impact fee
  103  rates, the holder of any impact fee credits, whether such
  104  credits are granted under s. 163.3180, s. 380.06, or otherwise,
  105  which were in existence before the increase, is entitled to the
  106  full benefit of the intensity or density prepaid by the credit
  107  balance as of the date it was first established. This subsection
  108  shall operate prospectively and not retrospectively.
  109         (9)(6) Audits of financial statements of local governmental
  110  entities and district school boards which are performed by a
  111  certified public accountant pursuant to s. 218.39 and submitted
  112  to the Auditor General must include an affidavit signed by the
  113  chief financial officer of the local governmental entity or
  114  district school board stating that the local governmental entity
  115  or district school board has complied with this section and the
  116  spending period provision in the local ordinance or resolution.
  117         (10)(7) In any action challenging an impact fee or the
  118  government’s failure to provide required dollar-for-dollar
  119  credits for the payment of impact fees or for contributions made
  120  as provided in this chapter s. 163.3180(6)(h)2.b., the
  121  government has the burden of proving by a preponderance of the
  122  evidence that the imposition or amount of the fee or credit
  123  meets the requirements of state legal precedent and this
  124  section. The court may not use a deferential standard for the
  125  benefit of the government.
  126         (11)Impact fee credits are assignable and transferable at
  127  any time after establishment for the same type of public
  128  facility for which the impact fee applies to any development or
  129  parcel located within the geographic boundary of the local
  130  government jurisdiction where the impact fee is imposed and
  131  situated geographically within an impact fee zone or district
  132  that receives a benefit from the improvement, dedication, or
  133  payment which generated the credit to be transferred. If a local
  134  government elects to use an alternative mobility funding system
  135  as provided for in s. 163.3180(5)(i) in lieu of impact fees,
  136  transportation credits are assignable and transferable at any
  137  time after establishment to any development or parcel within the
  138  geographic boundary of the local government jurisdiction where
  139  the credit was established so long as the credit is applied to a
  140  zone or district which is receiving a benefit from the
  141  contribution to the alternative mobility funding system which
  142  generated the credit. Under either system described in this
  143  subsection, a benefit shall be recognized within any zone or
  144  district located within 5 miles of the zone or district where
  145  the credits were generated.
  146         (12)(8) A county, municipality, or special district may
  147  provide an exception or waiver for an impact fee for the
  148  development or construction of housing that is affordable, as
  149  defined in s. 420.9071. If a county, municipality, or special
  150  district provides such an exception or waiver, it is not
  151  required to use any revenues to offset the impact.
  152         (13)To ensure impact fees or equivalent contributions are
  153  not imposed more than once for the same impacts, a local
  154  government shall provide impact fee credits or other forms of
  155  compensation if a contribution is greater in value than the
  156  applicable impact fee. Contributions related to the
  157  transportation system are creditable against the combined total
  158  of all impact fees, mobility fees, or other forms of exactions
  159  charged to mitigate transportation impacts. This subsection
  160  applies at the time any contribution is accepted, regardless of
  161  when the contributions were agreed upon or committed to.
  162         (14)(a)Before enacting an impact fee, each county and
  163  municipality must establish an impact fee review and advisory
  164  committee.
  165         (b)1.The committee shall be composed of the following
  166  members appointed by the county commission or the governing body
  167  of the municipality, as applicable:
  168         a.Two members who are employed by the county or
  169  municipality. If a school impact fee is assessed or under
  170  consideration, one of the two members shall be employed by the
  171  school district.
  172         b.Two members who represent the business community who are
  173  not elected officials or employees of the local government
  174  jurisdiction.
  175         c.Two members who are local licensed general or
  176  residential contractors, who are not elected officials or
  177  employees of the local government jurisdiction.
  178         d.One at-large member who is not an elected official or
  179  employee of the local government jurisdiction.
  180         2.The county commission or the governing body of the
  181  municipality, as applicable, may appoint three alternate
  182  members, consisting of one representative from each of the
  183  categories described in sub-subparagraphs 1.a., b., and c., who
  184  shall serve in the absence of their respective member.
  185         3.Members and alternate members must be qualified electors
  186  of the county or municipality, as applicable.
  187         4.Members and alternate members shall serve at the
  188  pleasure of the local government and shall serve until they are
  189  replaced.
  190         (c)1.Each committee meeting must be duly noticed and open
  191  to the public as required by s. 286.011.
  192         2.A meeting may not be held unless a quorum is present. A
  193  quorum consists of a majority of members of the committee, but
  194  an alternate member shall count toward the quorum when a regular
  195  member is absent.
  196         3.A member who fails to attend three consecutive meetings
  197  or fails to attend two-thirds of the meetings within a calendar
  198  year automatically forfeits the appointment, and the county
  199  commissioners or members of the governing body of the
  200  municipality, as applicable, shall promptly fill the vacancy.
  201         4.Members of the committee shall serve without
  202  compensation.
  203         5.A small county as defined in s. 110.1228(1)(c) or a
  204  small municipality as defined in s. 110.1228(1)(b) which
  205  assesses an impact fee may utilize an existing committee that
  206  contains representation from the building or development
  207  community and reviews building or development in lieu of the
  208  impact fee review committee provided herein.
  209         (d)The committee shall meet as needed to examine impact
  210  fee policies and provide recommendations on impact fee
  211  decisions, including, but not limited to, reviewing all of the
  212  following:
  213         1.The selection of an impact fee consultant.
  214         2.Impact fee studies and study recommendations.
  215         3.Policies and methodologies for determining impact fees
  216  on new developments and new construction.
  217         4.Changes to impact fee calculations.
  218         5.After each impact fee is adopted by the local government
  219  and at least before a county or municipality adopts its budget,
  220  the proposed budget for expending impact fees to ensure the fee
  221  is used in accordance with this section and other pertinent
  222  sections of state law.
  223         (15)(9) This section does not apply to water and sewer
  224  connection fees.
  225         Section 2. This act shall take effect July 1, 2020.
  226  
  227  ================= T I T L E  A M E N D M E N T ================
  228  And the title is amended as follows:
  229         Delete everything before the enacting clause
  230  and insert:
  231                        A bill to be entitled                      
  232         An act relating to impact fees; amending s. 163.31801,
  233         F.S.; revising legislative findings; defining terms;
  234         revising requirements for counties and municipalities
  235         that adopt, collect, or administer an impact fee by
  236         ordinance and for special districts that adopt,
  237         collect, and administer an impact fee by resolution;
  238         providing minimum requirements for such counties,
  239         municipalities, and special districts; prohibiting new
  240         or increased impact fees from applying to certain
  241         applications; providing an exception; providing
  242         timeframes for the collection of impact fees by local
  243         governments; providing that impact fee credits are
  244         assignable and transferable under certain conditions;
  245         providing that transportation credits, used in lieu of
  246         impact fees, are assignable and transferable under
  247         certain conditions; requiring local governments to
  248         provide impact fee credits or other forms of
  249         compensation under certain conditions; providing
  250         applicability; requiring certain counties and
  251         municipalities to establish impact fee review and
  252         advisory committees; providing for membership;
  253         providing procedures for holding meetings and
  254         establishing quorums; providing committee duties;
  255         providing an effective date.