Florida Senate - 2021                                     SB 750
       By Senator Gruters
       23-01020-21                                            2021750__
    1                        A bill to be entitled                      
    2         An act relating to impact fees; amending s. 163.31801,
    3         F.S.; defining the terms “infrastructure” and “public
    4         facilities”; specifying instances when a local
    5         government or special district may collect an impact
    6         fee; requiring local governments and special districts
    7         to credit against the collection of impact fees any
    8         contribution related to public facilities; providing
    9         annual limitations on impact fee rate increases;
   10         requiring school districts to report specified items
   11         regarding impact fees; requiring specified entities to
   12         file an affidavit attesting that impact fees were
   13         appropriately collected and expended; providing an
   14         effective date.
   16  Be It Enacted by the Legislature of the State of Florida:
   18         Section 1. Present subsections (3) through (11) of section
   19  163.31801, Florida Statutes, are redesignated as subsections (4)
   20  through (12), respectively, a new subsection (3) and subsection
   21  (13) are added to that section, and present subsections (3),
   22  (4), (5), and (11) are amended, to read:
   23         163.31801 Impact fees; short title; intent; minimum
   24  requirements; audits; challenges.—
   25         (3)For purposes of this section, the term:
   26         (a)“Infrastructure” means a fixed capital expenditure or
   27  fixed capital outlay, excluding the cost of repairs or
   28  maintenance, associated with the construction, reconstruction,
   29  or improvement of public facilities that have a life expectancy
   30  of at least 5 years; related land acquisition, land improvement,
   31  design, engineering, and permitting costs; and other related
   32  construction costs required to bring the public facility into
   33  service. For independent special fire control and rescue
   34  districts, the term “infrastructure” includes new facilities as
   35  defined in s. 191.009(4).
   36         (b)“Public facilities” has the same meaning as in s.
   37  163.3164 and includes emergency medical, fire, and law
   38  enforcement facilities.
   39         (4)(3) At a minimum, each local government that adopts and
   40  collects an impact fee by ordinance and each special district
   41  that adopts, collects, and administers an impact fee by
   42  resolution must an impact fee adopted by ordinance of a county
   43  or municipality or by resolution of a special district must
   44  satisfy all of the following conditions:
   45         (a) Ensure that the calculation of the impact fee is must
   46  be based on the most recent and localized data.
   47         (b) The local government must Provide for accounting and
   48  reporting of impact fee collections and expenditures and. If a
   49  local governmental entity imposes an impact fee to address its
   50  infrastructure needs, the entity must account for the revenues
   51  and expenditures of such impact fee in a separate accounting
   52  fund.
   53         (c) Limit administrative charges for the collection of
   54  impact fees must be limited to actual costs.
   55         (d) The local government must Provide notice at least not
   56  less than 90 days before the effective date of an ordinance or
   57  resolution imposing a new or increased impact fee. A local
   58  government county or municipality is not required to wait 90
   59  days to decrease, suspend, or eliminate an impact fee. Unless
   60  the result is to reduce the total mitigation costs or impact
   61  fees imposed on an applicant, new or increased impact fees may
   62  not apply to current or pending permit applications submitted
   63  before the effective date of an ordinance or resolution imposing
   64  a new or increased impact fee.
   65         (e) Ensure that collection of the impact fee may not be
   66  required to occur earlier than the date of issuance of the
   67  building permit for the property that is subject to the fee. A
   68  local government may collect the impact fee only if it has
   69  planned or funded capital improvements within the applicable
   70  impact fee assessment district at the time that the fee must be
   71  paid.
   72         (f) Ensure that the impact fee is must be proportional and
   73  reasonably connected to, or has have a rational nexus with, the
   74  need for additional capital facilities and the increased impact
   75  generated by the new residential or commercial construction.
   76         (g) Ensure that the impact fee is must be proportional and
   77  reasonably connected to, or has have a rational nexus with, the
   78  expenditures of the funds collected and the benefits accruing to
   79  the new residential or nonresidential construction.
   80         (h) The local government must Specifically earmark funds
   81  collected under the impact fee for use in acquiring,
   82  constructing, or improving capital facilities to benefit new
   83  users.
   84         (i) Ensure that revenues generated by the impact fee are
   85  may not be used, in whole or in part, to pay existing debt or
   86  for previously approved projects unless the expenditure is
   87  reasonably connected to, or has a rational nexus with, the
   88  increased impact generated by the new residential or
   89  nonresidential construction.
   90         (5)(4) Notwithstanding any charter provision, comprehensive
   91  plan policy, ordinance, development order, development permit,
   92  or resolution, the local government or special district must
   93  credit against the collection of the impact fee any
   94  contribution, whether identified in a proportionate share
   95  agreement or other form of exaction, related to public education
   96  facilities, including land dedication, site planning and design,
   97  or construction. Any contribution must be applied to reduce any
   98  education-based impact fees on a dollar-for-dollar basis at fair
   99  market value.
  100         (6)(5)Each local government, school district, and special
  101  district must limit all increases to current impact fee rates to
  102  no more than 3 percent annually. A local government may not
  103  retroactively increase impact fees for a previous or current
  104  fiscal or calendar year. If a local government or special
  105  district increases its impact fee rates, the holder of any
  106  impact fee credits, whether such credits are granted under s.
  107  163.3180, s. 380.06, or otherwise, which were in existence
  108  before the increase, is entitled to the full benefit of the
  109  intensity or density prepaid by the credit balance as of the
  110  date it was first established. This subsection shall operate
  111  prospectively and not retrospectively.
  112         (12)(11) In addition to the items that must be reported in
  113  the annual financial reports under s. 218.32, a local
  114  government, school district county, municipality, or special
  115  district must report all of the following information data on
  116  all impact fees charged:
  117         (a) The specific purpose of the impact fee, including the
  118  specific infrastructure needs to be met, including, but not
  119  limited to, transportation, parks, water, sewer, and schools.
  120         (b) The impact fee schedule policy describing the method of
  121  calculating impact fees, such as flat fees, tiered scales based
  122  on number of bedrooms, or tiered scales based on square footage.
  123         (c) The amount assessed for each purpose and for each type
  124  of dwelling.
  125         (d) The total amount of impact fees charged by type of
  126  dwelling.
  127         (e) Each exception and waiver provided for construction or
  128  development of housing that is affordable.
  129         (13)A local government, school district, or special
  130  district must submit an affidavit to the department signed by
  131  the chief financial officer of the local government, school
  132  district, or special district attesting that all impact fees
  133  were collected and expended by the local government, school
  134  district, or special district, or were collected and expended on
  135  behalf of the local government, school district, or special
  136  district in full compliance with this section. The affidavit
  137  shall also attest that the local government, school district, or
  138  special district complied with this section and the spending
  139  period provision in the local ordinance or resolution, and that
  140  funds expended from each impact fee account were used only to
  141  acquire, construct, or improve the specific infrastructure needs
  142  as defined in this section.
  143         Section 2. This act shall take effect July 1, 2021.