Florida Senate - 2021                        COMMITTEE AMENDMENT
       Bill No. SB 750
                              LEGISLATIVE ACTION                        
                    Senate             .             House              

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