Florida Senate - 2020                      CS for CS for SB 1066
       
       
        
       By the Committees on Finance and Tax; and Community Affairs; and
       Senator Gruters
       
       
       
       
       593-03916-20                                          20201066c2
    1                        A bill to be entitled                      
    2         An act relating to impact fees; amending s. 163.31801,
    3         F.S.; revising legislative findings; defining terms;
    4         revising requirements for counties and municipalities
    5         that adopt, collect, or administer an impact fee by
    6         ordinance and for special districts that adopt,
    7         collect, and administer an impact fee by resolution;
    8         providing minimum requirements for such counties,
    9         municipalities, and special districts; prohibiting new
   10         or increased impact fees from applying to certain
   11         applications; providing an exception; providing
   12         timeframes for the collection of impact fees by local
   13         governments; providing that impact fee credits are
   14         assignable and transferable under certain conditions;
   15         providing that transportation credits, used in lieu of
   16         impact fees, are assignable and transferable under
   17         certain conditions; requiring local governments to
   18         provide impact fee credits or other forms of
   19         compensation under certain conditions; providing
   20         applicability; requiring certain counties and
   21         municipalities to establish impact fee review and
   22         advisory committees; providing for membership;
   23         providing procedures for holding meetings and
   24         establishing quorums; providing committee duties;
   25         providing an effective date.
   26          
   27  Be It Enacted by the Legislature of the State of Florida:
   28  
   29         Section 1. Section 163.31801, Florida Statutes, is amended
   30  to read:
   31         163.31801 Impact fees; short title; intent; minimum
   32  requirements; audits; challenges.—
   33         (1) This section may be cited as the “Florida Impact Fee
   34  Act.”
   35         (2) The Legislature finds that impact fees are an important
   36  source of revenue for a local government to use in funding the
   37  infrastructure necessitated by new growth. The Legislature
   38  further finds that impact fees are an outgrowth of the home rule
   39  power of a local government to provide certain services within
   40  its jurisdiction. Due to the growth of impact fee collections
   41  and local governments’ reliance on impact fees, it is the intent
   42  of the Legislature to ensure that, when a county or municipality
   43  adopts, collects, or administers an impact fee by ordinance or a
   44  special district adopts, collects, and administers an impact fee
   45  by resolution, the governing authority complies with this
   46  section to ensure a consistent statewide process.
   47         (3) For purposes of this section:
   48         (a) The term “infrastructure” means any fixed capital
   49  expenditure or fixed capital outlay associated with the
   50  construction, reconstruction, or improvement of a public
   51  facility, excluding the cost of repairs or maintenance, that
   52  have a life expectancy of 5 or more years; any related land
   53  acquisition, land improvement, design, engineering, and
   54  permitting costs; and all other related construction costs
   55  required to bring the public facility into service.
   56         (b)The term “public facility” means any facility as
   57  defined in s. 163.3164(39) and includes any fire and law
   58  enforcement facility. For independent special fire control and
   59  rescue districts, the term “infrastructure” also includes new
   60  facilities as defined in s. 191.009(4).
   61         (4) At a minimum, each county and municipality that adopts,
   62  collects, or administers an impact fee by ordinance and each
   63  special district that adopts, collects, and administers an
   64  impact fee by resolution an impact fee adopted by ordinance of a
   65  county or municipality or by resolution of a special district
   66  must satisfy all of the following conditions:
   67         (a) Require that the calculation of the impact fee must be
   68  based on the most recent and localized data collected within the
   69  last 36 months and excludes any cost that does not meet the
   70  definition of infrastructure.
   71         (b) Account for the revenues and expenditures of such
   72  impact fee in a separate impact fee account, if the local
   73  governmental entity imposes an impact fee to address its
   74  infrastructure needs The local government must provide for
   75  accounting and reporting of impact fee collections and
   76  expenditures. If a local governmental entity imposes an impact
   77  fee to address its infrastructure needs, the entity must account
   78  for the revenues and expenditures of such impact fee in a
   79  separate accounting fund.
   80         (c) Limit administrative charges for the collection of
   81  impact fees must be limited to actual costs. The cost per
   82  student station established in school impact fee calculations
   83  may not exceed that statutory total maximum cost per student
   84  station calculated under s. 1013.64(6).
   85         (d) The local government must Provide notice not less than
   86  90 days before the effective date of an ordinance or resolution
   87  imposing a new or increased impact fee. Unless the result is to
   88  reduce the total mitigation costs or impact fees imposed on an
   89  applicant, new or increased impact fees may not apply to current
   90  or pending permit applications submitted before the effective
   91  date of an ordinance or resolution imposing a new or increased
   92  impact fee. A county or municipality is not required to wait 90
   93  days to decrease, suspend, or eliminate an impact fee.
   94         (e) Collection of the impact fee may not be required to
   95  occur earlier than the date of issuance of the building permit
   96  for the property that is subject to the fee.
   97         (f)Ensure that the impact fee is must be proportional and
   98  reasonably connected to, or has have a rational nexus with, the
   99  need for additional infrastructure capital facilities and the
  100  increased impact generated by the new residential or commercial
  101  construction.
  102         (f)(g)Ensure that the impact fee is must be proportional
  103  and reasonably connected to, or has have a rational nexus with,
  104  the expenditures of the funds collected and the benefits
  105  accruing to the new residential or nonresidential construction.
  106         (g)(h)The local government must Specifically earmark funds
  107  collected under the impact fee for use in acquiring,
  108  constructing, or improving infrastructure capital facilities to
  109  benefit new users.
  110         (5)Collection of the impact fee may not be required to
  111  occur earlier than the date of issuance of the building permit
  112  for the property that is subject to the fee.
  113         (6)(i) Revenues generated by the impact fee may not be
  114  used, in whole or in part, to pay existing debt or for
  115  previously approved projects unless the expenditure is
  116  reasonably connected to, or has a rational nexus with, the
  117  increased impact generated by the new residential or
  118  nonresidential construction.
  119         (7)(4) The local government must credit against the
  120  collection of the impact fee any contribution, whether
  121  identified in a proportionate share agreement or other form of
  122  exaction, related to public education facilities, including land
  123  dedication, site planning and design, or construction. Any
  124  contribution must be applied to reduce any education-based
  125  impact fees on a dollar-for-dollar basis at fair market value.
  126         (8)(5) If a local government increases its impact fee
  127  rates, the holder of any impact fee credits, whether such
  128  credits are granted under s. 163.3180, s. 380.06, or otherwise,
  129  which were in existence before the increase, is entitled to the
  130  full benefit of the intensity or density prepaid by the credit
  131  balance as of the date it was first established. This subsection
  132  shall operate prospectively and not retrospectively.
  133         (9)(6) Audits of financial statements of local governmental
  134  entities and district school boards which are performed by a
  135  certified public accountant pursuant to s. 218.39 and submitted
  136  to the Auditor General must include an affidavit signed by the
  137  chief financial officer of the local governmental entity or
  138  district school board stating that the local governmental entity
  139  or district school board has complied with this section and the
  140  spending period provision in the local ordinance or resolution.
  141         (10)(7) In any action challenging an impact fee or the
  142  government’s failure to provide required dollar-for-dollar
  143  credits for the payment of impact fees or for contributions made
  144  as provided in this chapter s. 163.3180(6)(h)2.b., the
  145  government has the burden of proving by a preponderance of the
  146  evidence that the imposition or amount of the fee or credit
  147  meets the requirements of state legal precedent and this
  148  section. The court may not use a deferential standard for the
  149  benefit of the government.
  150         (11)Impact fee credits are assignable and transferable at
  151  any time after establishment for the same type of public
  152  facility for which the impact fee applies to any development or
  153  parcel located within the geographic boundary of the local
  154  government jurisdiction where the impact fee is imposed and
  155  situated geographically within an impact fee zone or district
  156  that receives a benefit from the improvement, dedication, or
  157  payment which generated the credit to be transferred. If a local
  158  government elects to use an alternative mobility funding system
  159  as provided for in s. 163.3180(5)(i) in lieu of impact fees,
  160  transportation credits are assignable and transferable at any
  161  time after establishment to any development or parcel within the
  162  geographic boundary of the local government jurisdiction where
  163  the credit was established so long as the credit is applied to a
  164  zone or district which is receiving a benefit from the
  165  contribution to the alternative mobility funding system which
  166  generated the credit. Under either system described in this
  167  subsection, a benefit shall be recognized within any zone or
  168  district located within 5 miles of the zone or district where
  169  the credits were generated.
  170         (12)(8) A county, municipality, or special district may
  171  provide an exception or waiver for an impact fee for the
  172  development or construction of housing that is affordable, as
  173  defined in s. 420.9071. If a county, municipality, or special
  174  district provides such an exception or waiver, it is not
  175  required to use any revenues to offset the impact.
  176         (13)To ensure impact fees or equivalent contributions are
  177  not imposed more than once for the same impacts, a local
  178  government shall provide impact fee credits or other forms of
  179  compensation if a contribution is greater in value than the
  180  applicable impact fee. Contributions related to the
  181  transportation system are creditable against the combined total
  182  of all impact fees, mobility fees, or other forms of exactions
  183  charged to mitigate transportation impacts. This subsection
  184  applies at the time any contribution is accepted, regardless of
  185  when the contributions were agreed upon or committed to.
  186         (14)(a)Before enacting an impact fee, each county and
  187  municipality must establish an impact fee review and advisory
  188  committee.
  189         (b)1.The committee shall be composed of the following
  190  members appointed by the county commission or the governing body
  191  of the municipality, as applicable:
  192         a.Two members who are employed by the county or
  193  municipality. If a school impact fee is assessed or under
  194  consideration, one of the two members shall be employed by the
  195  school district.
  196         b.Two members who represent the business community who are
  197  not elected officials or employees of the local government
  198  jurisdiction.
  199         c.Two members who are local licensed general or
  200  residential contractors, who are not elected officials or
  201  employees of the local government jurisdiction.
  202         d.One at-large member who is not an elected official or
  203  employee of the local government jurisdiction.
  204         2.The county commission or the governing body of the
  205  municipality, as applicable, may appoint three alternate
  206  members, consisting of one representative from each of the
  207  categories described in sub-subparagraphs 1.a., b., and c., who
  208  shall serve in the absence of their respective member.
  209         3.Members and alternate members must be qualified electors
  210  of the county or municipality, as applicable.
  211         4.Members and alternate members shall serve at the
  212  pleasure of the local government and shall serve until they are
  213  replaced.
  214         (c)1.Each committee meeting must be duly noticed and open
  215  to the public as required by s. 286.011.
  216         2.A meeting may not be held unless a quorum is present. A
  217  quorum consists of a majority of members of the committee, but
  218  an alternate member shall count toward the quorum when a regular
  219  member is absent.
  220         3.A member who fails to attend three consecutive meetings
  221  or fails to attend two-thirds of the meetings within a calendar
  222  year automatically forfeits the appointment, and the county
  223  commissioners or members of the governing body of the
  224  municipality, as applicable, shall promptly fill the vacancy.
  225         4.Members of the committee shall serve without
  226  compensation.
  227         5.A small county as defined in s. 110.1228(1)(c) or a
  228  small municipality as defined in s. 110.1228(1)(b) which
  229  assesses an impact fee may utilize an existing committee that
  230  contains representation from the building or development
  231  community and reviews building or development in lieu of the
  232  impact fee review committee provided herein.
  233         (d)The committee shall meet as needed to examine impact
  234  fee policies and provide recommendations on impact fee
  235  decisions, including, but not limited to, reviewing all of the
  236  following:
  237         1.The selection of an impact fee consultant.
  238         2.Impact fee studies and study recommendations.
  239         3.Policies and methodologies for determining impact fees
  240  on new developments and new construction.
  241         4.Changes to impact fee calculations.
  242         5.After each impact fee is adopted by the local government
  243  and at least before a county or municipality adopts its budget,
  244  the proposed budget for expending impact fees to ensure the fee
  245  is used in accordance with this section and other pertinent
  246  sections of state law.
  247         (15)(9) This section does not apply to water and sewer
  248  connection fees.
  249         Section 2. This act shall take effect July 1, 2020.