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THE BILL ITSELF

CS/CS/HB 1139

Impact Fees

VERSION H 1139 c2 · BACK TO THE SUMMARY · OFFICIAL RECORD

underlined language is being added; struck language is being deleted. Line numbers are the Legislature's own — the same ones amendments cite.

1 A bill to be entitled
2 An act relating to impact fees; amending s. 163.3164,
3 F.S.; defining the term "plan-based methodology";
4 amending s. 163.3177, F.S.; providing requirements for
5 coordination mechanisms that are required for certain
6 agreements required as part of the intergovernmental
7 coordination element of a comprehensive plan; amending
8 s. 163.3180, F.S.; requiring that a plan-based
9 methodology used for certain interlocal agreements be
10 consistent with certain comprehensive plan
11 requirements; prohibiting certain interlocal
12 agreements from extending beyond a specified date;
13 deleting an exception to an applicability provision
14 relating to concurrency; amending s. 163.31801, F.S.;
15 defining the term "extraordinary circumstances";
16 requiring that a demonstrated-need study use a plan-
17 based methodology for a certain purpose; requiring
18 that certain capacity standards be specified in a
19 certain impact fee study; requiring that a
20 demonstrated-need study be accompanied by a certain
21 declaration; requiring local governments, school
22 districts, and special districts to use localized data
23 for a certain purpose; prohibiting local governments,
24 school districts, and special districts from using
25 certain data for a specified purpose; prohibiting
26 local governments, school districts, and special
27 districts from including certain deductions in certain
28 impact fee increases and from increasing impact fee
29 rates beyond certain phase-in limitations by more than
30 a specified percentage within a certain timeframe;
31 providing that a prevailing petitioner is entitled to
32 an impact fee overpayment refund, with interest, under
33 certain circumstances; requiring local governments,
34 school districts, and special districts to issue such
35 refunds within a specified timeframe; providing that
36 certain prevailing petitioners are entitled to
37 reasonable attorney fees and costs; amending s.
38 212.055, F.S.; conforming a cross-reference; providing
39 an effective date.
41 Be It Enacted by the Legislature of the State of Florida:
43 Section 1. Present subsections (39) through (54) of
44 section 163.3164, Florida Statutes, are redesignated as
45 subsections (40) through (55), respectively, and a new
46 subsection (39) is added to that section, to read:
47 163.3164 Community Planning Act; definitions.—As used in
48 this act:
49 (39) "Plan-based methodology" means a study methodology
50 that uses the most recent and localized data to project growth
51 within a jurisdiction over a 10-year period, anticipate capacity
52 impacts on relevant systems which will be created by the
53 projected growth, and establish a list of capital projects to be
54 constructed or purchased in a defined time period to mitigate
55 the anticipated capacity impacts as part of a new or updated
56 impact fee study. The capital projects identified in a county or
57 municipal impact fee study and any necessary interlocal
58 agreement must comport with the requirements of s.
59 163.3177(6)(h).
60 Section 2. Paragraph (h) of subsection (6) of section
61 163.3177, Florida Statutes, is amended to read:
62 163.3177 Required and optional elements of comprehensive
63 plan; studies and surveys.—
64 (6) In addition to the requirements of subsections (1)-
65 (5), the comprehensive plan shall include the following
66 elements:
67 (h)1. An intergovernmental coordination element showing
68 relationships and stating principles and guidelines to be used
69 in coordinating the adopted comprehensive plan with the plans of
70 school boards, regional water supply authorities, and other
71 units of local government providing services but not having
72 regulatory authority over the use of land, with the
73 comprehensive plans of adjacent municipalities, the county,
74 adjacent counties, or the region, with the state comprehensive
75 plan and with the applicable regional water supply plan approved
76 pursuant to s. 373.709, as the case may require and as such
77 adopted plans or plans in preparation may exist. This element of
78 the local comprehensive plan must demonstrate consideration of
79 the particular effects of the local plan, when adopted, upon the
80 development of adjacent municipalities, the county, adjacent
81 counties, or the region, or upon the state comprehensive plan,
82 as the case may require.
83 a. The intergovernmental coordination element must provide
84 procedures for identifying and implementing joint planning
85 areas, especially for the purpose of annexation, municipal
86 incorporation, and joint infrastructure service areas.
87 b. The intergovernmental coordination element shall
88 provide for a dispute resolution process, as established
89 pursuant to s. 186.509, for bringing intergovernmental disputes
90 to closure in a timely manner.
91 c. The intergovernmental coordination element shall
92 provide for interlocal agreements as established pursuant to s.
93 333.03(1)(b).
94 2. The intergovernmental coordination element shall also
95 state principles and guidelines to be used in coordinating the
96 adopted comprehensive plan with the plans of school boards and
97 other units of local government providing facilities and
98 services but not having regulatory authority over the use of
99 land. In addition, the intergovernmental coordination element
100 must describe joint processes for collaborative planning and
101 decisionmaking on population projections and public school
102 siting, the location and extension of public facilities subject
103 to concurrency, and siting facilities with countywide
104 significance, including locally unwanted land uses whose nature
105 and identity are established in an agreement.
106 3. Within 1 year after adopting their intergovernmental
107 coordination elements, each county, all the municipalities
108 within that county, the district school board, and any unit of
109 local government service providers in that county shall
110 establish by interlocal or other formal agreement executed by
111 all affected entities, the joint processes described in this
112 subparagraph consistent with their adopted intergovernmental
113 coordination elements. The agreement must:
114 a. Ensure that the local government addresses through
115 coordination mechanisms the impacts of development proposed in
116 the local comprehensive plan upon development in adjacent
117 municipalities, the county, adjacent counties, the region, and
118 the state. The area of concern for municipalities shall include
119 adjacent municipalities, the county, and counties adjacent to
120 the municipality. The area of concern for counties shall include
121 all municipalities within the county, adjacent counties, and
122 adjacent municipalities. Such coordination mechanisms must
123 include plans to provide mitigation funding to address any
124 extrajurisdictional impacts of development, consistent with the
125 requirements of s. 163.3180(5)(j).
126 b. Ensure coordination in establishing level of service
127 standards for public facilities with any state, regional, or
128 local entity having operational and maintenance responsibility
129 for such facilities. Section 3. Paragraph (j) of subsection (5) of section
131 163.3180, Florida Statutes, is amended to read:
132 163.3180 Concurrency.—
133 (5)
134 (j)1. If a county and municipality charge the developer of
135 a new development or redevelopment a fee for transportation
136 capacity impacts, the county and municipality must create and
137 execute an interlocal agreement to coordinate the mitigation of
138 their respective transportation capacity impacts.
139 2. The interlocal agreement must, at a minimum:
140 a. Ensure that any new development or redevelopment is not
141 charged twice for the same transportation capacity impacts.
142 b. Establish a plan-based methodology consistent with the
143 requirements of s. 163.3177(6)(h) for determining the legally
144 permissible fee to be charged to a new development or
145 redevelopment.
146 c. Require the county or municipality issuing the building
147 permit to collect the fee, unless agreed to otherwise.
148 d. Provide a method for the proportionate distribution of
149 the revenue collected by the county or municipality to address
150 the transportation capacity impacts of a new development or
151 redevelopment, or provide a method of assigning responsibility
152 for the mitigation of the transportation capacity impacts
153 belonging to the county and the municipality.
154 3. By October 1, 2025, if an interlocal agreement is not
155 executed pursuant to this paragraph:
156 a. The fee charged to a new development or redevelopment
157 shall be based on the transportation capacity impacts
158 apportioned to the county and municipality as identified in the
159 developer's traffic impact study or the mobility plan adopted by
160 the county or municipality.
161 b. The developer shall receive a 10 percent reduction in
162 the total fee calculated pursuant to sub-subparagraph a.
163 c. The county or municipality issuing the building permit
164 must collect the fee charged pursuant to sub-subparagraphs a.
165 and b. and distribute the proceeds of such fee to the county and
166 municipality within 60 days after the developer's payment.
167 4. This paragraph does not apply to:
168 a. A county as defined in s. 125.011(1).
169 b. A county or municipality that has entered into, or
170 otherwise updated, an existing interlocal agreement, as of
171 October 1, 2024, to coordinate the mitigation of transportation
172 impacts. However, if such existing interlocal agreement is
173 terminated, the affected county and municipality that have
174 entered into the agreement are shall be subject to the
175 requirements of this paragraph. An interlocal agreement entered
176 into before October 1, 2024, may not extend beyond October 1,
177 2031 unless the county and municipality mutually agree to extend
178 the existing interlocal agreement before the expiration of the
179 agreement. Section 4. Present paragraphs (a) and (b) of subsection
181 (3) of section 163.31801, Florida Statutes, are redesignated as
182 paragraphs (b) and (c), respectively, a new paragraph (a) is
183 added to that subsection, and paragraph (g) of subsection (6)
184 and subsection (9) of that section are amended, to read:
185 163.31801 Impact fees; short title; intent; minimum
186 requirements; audits; challenges.—
187 (3) For purposes of this section, the term:
188 (a) "Extraordinary circumstances" means measurable effects
189 of development which will require mitigation by the affected
190 local government, school district, or special district and which
191 exceed the total of the current adopted impact fee amount and
192 any increase as provided in paragraphs (6)(c), (d), and (e) in
193 less than 4 years.
194 (6) A local government, school district, or special
195 district may increase an impact fee only as provided in this
196 subsection.
197 (g)1. A local government, school district, or special
198 district may increase an impact fee rate beyond the phase-in
199 limitations established under paragraph (b), paragraph (c),
200 paragraph (d), or paragraph (e) by establishing the need for
201 such increase in full compliance with the requirements of
202 subsection (4), provided the following criteria are met:
203 a. A demonstrated-need study using a plan-based
204 methodology which justifies justifying any increase in excess of
205 those authorized in paragraph (b), paragraph (c), paragraph (d),
206 or paragraph (e) has been completed within the 12 months before
207 the adoption of the impact fee increase and expressly
208 demonstrates the extraordinary circumstances necessitating the
209 need to exceed the phase-in limitations. The capacity standards
210 used to support the existence of such extraordinary
211 circumstances must be specified in the impact fee study adopted
212 under paragraph (4)(a). The demonstrated-need study must be
213 accompanied by a declaration stating how and the timeframe
214 during which the proposed impact fee increase will be used to
215 construct or purchase the improvements necessary to increase
216 capacity. The local government, school district, or special
217 district must use localized data reflecting differences in costs
218 and modality of projects between urban, emerging urban, and
219 rural areas, as applicable within the study area, to project the
220 anticipated growth or capacity impacts which underlie the
221 extraordinary circumstances necessitating the impact fee
222 increase.
223 b. The local government jurisdiction has held at least two
224 publicly noticed workshops dedicated to the extraordinary
225 circumstances necessitating the need to exceed the phase-in
226 limitations set forth in paragraph (b), paragraph (c), paragraph
227 (d), or paragraph (e).
228 c. The impact fee increase ordinance is approved by a
229 unanimous vote of the governing body.
230 2. An impact fee increase approved under this paragraph
231 must be implemented in at least two but not more than four equal
232 annual increments beginning with the date on which the impact
233 fee increase ordinance is adopted.
234 3. A local government, school district, or special
235 district may not:
236 a. Increase an impact fee rate beyond the phase-in
237 limitations under this paragraph if the local government, school
238 district, or special district has not increased the impact fee
239 within the past 5 years. Any year in which the local government,
240 school district, or special district is prohibited from
241 increasing an impact fee because the jurisdiction is in a
242 hurricane disaster area is not included in the 5-year period.
243 b. Use data that is older than 4 years to demonstrate
244 extraordinary circumstances.
245 c. Include in the impact fee increase any deduction
246 authorized by a previous or existing impact fee.
247 d. Increase an impact fee rate beyond the phase-in
248 limitations under this paragraph by more than 100 percent
249 divided equally over a 4-year period.
250 (9) In any action challenging an impact fee or the
251 government's failure to provide required dollar-for-dollar
252 credits for the payment of impact fees as provided in s.
253 163.3180(6)(h)2.b.:,
254 (a) The government has the burden of proving by a
255 preponderance of the evidence that the imposition or amount of
256 the fee or credit meets the requirements of state legal
257 precedent and this section. The court may not use a deferential
258 standard for the benefit of the government. If the court
259 determines that the petitioner made an overpayment due to an
260 improperly assessed impact fee, the petitioner is entitled to a
261 refund in the amount of the overpayment with interest, with such
262 interest amount determined by the court. The local government,
263 school district, or special district that assessed the impact
264 fee must issue the refund within 90 days after the judgment
265 becomes final.
266 (b) A prevailing petitioner who is a resident of or an
267 owner of a business located within the jurisdiction of the local
268 government, school district, or special district that imposed
269 the impact fee in violation of this section is entitled to
270 reasonable attorney fees and costs. Such petitioner is further
271 entitled to reasonable attorney fees and costs in any subsequent
272 action necessary to collect a refund ordered by the court for
273 any impact fee overpayment.
274 Section 5. Paragraph (d) of subsection (2) of section
275 212.055, Florida Statutes, is amended to read:
276 212.055 Discretionary sales surtaxes; legislative intent;
277 authorization and use of proceeds.—It is the legislative intent
278 that any authorization for imposition of a discretionary sales
279 surtax shall be published in the Florida Statutes as a
280 subsection of this section, irrespective of the duration of the
281 levy. Each enactment shall specify the types of counties
282 authorized to levy; the rate or rates which may be imposed; the
283 maximum length of time the surtax may be imposed, if any; the
284 procedure which must be followed to secure voter approval, if
285 required; the purpose for which the proceeds may be expended;
286 and such other requirements as the Legislature may provide.
287 Taxable transactions and administrative procedures shall be as
288 provided in s. 212.054.
289 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
290 (d) The proceeds of the surtax authorized by this
291 subsection and any accrued interest shall be expended by the
292 school district, within the county and municipalities within the
293 county, or, in the case of a negotiated joint county agreement,
294 within another county, to finance, plan, and construct
295 infrastructure; to acquire any interest in land for public
296 recreation, conservation, or protection of natural resources or
297 to prevent or satisfy private property rights claims resulting
298 from limitations imposed by the designation of an area of
299 critical state concern; to provide loans, grants, or rebates to
300 residential or commercial property owners who make energy
301 efficiency improvements to their residential or commercial
302 property, if a local government ordinance authorizing such use
303 is approved by referendum; or to finance the closure of county-
304 owned or municipally owned solid waste landfills that have been
305 closed or are required to be closed by order of the Department
306 of Environmental Protection. Any use of the proceeds or interest
307 for purposes of landfill closure before July 1, 1993, is
308 ratified. The proceeds and any interest may not be used for the
309 operational expenses of infrastructure, except that a county
310 that has a population of fewer than 75,000 and that is required
311 to close a landfill may use the proceeds or interest for long-
312 term maintenance costs associated with landfill closure.
313 Counties, as defined in s. 125.011, and charter counties may, in
314 addition, use the proceeds or interest to retire or service
315 indebtedness incurred for bonds issued before July 1, 1987, for
316 infrastructure purposes, and for bonds subsequently issued to
317 refund such bonds. Any use of the proceeds or interest for
318 purposes of retiring or servicing indebtedness incurred for
319 refunding bonds before July 1, 1999, is ratified.
320 1. For the purposes of this paragraph, the term
321 "infrastructure" means:
322 a. Any fixed capital expenditure or fixed capital outlay
323 associated with the construction, reconstruction, or improvement
324 of public facilities that have a life expectancy of 5 or more
325 years, any related land acquisition, land improvement, design,
326 and engineering costs, and all other professional and related
327 costs required to bring the public facilities into service. For
328 purposes of this sub-subparagraph, the term "public facilities"
329 means facilities as defined in s. 163.3164(42) s. 163.3164(41),
330 s. 163.3221(13), or s. 189.012(5), and includes facilities that
331 are necessary to carry out governmental purposes, including, but
332 not limited to, fire stations, general governmental office
333 buildings, and animal shelters, regardless of whether the
334 facilities are owned by the local taxing authority or another
335 governmental entity.
336 b. A fire department vehicle, an emergency medical service
337 vehicle, a sheriff's office vehicle, a police department
338 vehicle, or any other vehicle, and the equipment necessary to
339 outfit the vehicle for its official use or equipment that has a
340 life expectancy of at least 5 years.
341 c. Any expenditure for the construction, lease, or
342 maintenance of, or provision of utilities or security for,
343 facilities, as defined in s. 29.008.
344 d. Any fixed capital expenditure or fixed capital outlay
345 associated with the improvement of private facilities that have
346 a life expectancy of 5 or more years and that the owner agrees
347 to make available for use on a temporary basis as needed by a
348 local government as a public emergency shelter or a staging area
349 for emergency response equipment during an emergency officially
350 declared by the state or by the local government under s.
351 252.38. Such improvements are limited to those necessary to
352 comply with current standards for public emergency evacuation
353 shelters. The owner must enter into a written contract with the
354 local government providing the improvement funding to make the
355 private facility available to the public for purposes of
356 emergency shelter at no cost to the local government for a
357 minimum of 10 years after completion of the improvement, with
358 the provision that the obligation will transfer to any
359 subsequent owner until the end of the minimum period.
360 e. Any land acquisition expenditure for a residential
361 housing project in which at least 30 percent of the units are
362 affordable to individuals or families whose total annual
363 household income does not exceed 120 percent of the area median
364 income adjusted for household size, if the land is owned by a
365 local government or by a special district that enters into a
366 written agreement with the local government to provide such
367 housing. The local government or special district may enter into
368 a ground lease with a public or private person or entity for
369 nominal or other consideration for the construction of the
370 residential housing project on land acquired pursuant to this
371 sub-subparagraph.
372 f. Instructional technology used solely in a school
373 district's classrooms. As used in this sub-subparagraph, the
374 term "instructional technology" means an interactive device that
375 assists a teacher in instructing a class or a group of students
376 and includes the necessary hardware and software to operate the
377 interactive device. The term also includes support systems in
378 which an interactive device may mount and is not required to be
379 affixed to the facilities.
380 2. For the purposes of this paragraph, the term "energy
381 efficiency improvement" means any energy conservation and
382 efficiency improvement that reduces consumption through
383 conservation or a more efficient use of electricity, natural
384 gas, propane, or other forms of energy on the property,
385 including, but not limited to, air sealing; installation of
386 insulation; installation of energy-efficient heating, cooling,
387 or ventilation systems; installation of solar panels; building
388 modifications to increase the use of daylight or shade;
389 replacement of windows; installation of energy controls or
390 energy recovery systems; installation of electric vehicle
391 charging equipment; installation of systems for natural gas fuel
392 as defined in s. 206.9951; and installation of efficient
393 lighting equipment.
394 3. Notwithstanding any other provision of this subsection,
395 a local government infrastructure surtax imposed or extended
396 after July 1, 1998, may allocate up to 15 percent of the surtax
397 proceeds for deposit into a trust fund within the county's
398 accounts created for the purpose of funding economic development
399 projects having a general public purpose of improving local
400 economies, including the funding of operational costs and
401 incentives related to economic development. The ballot statement
402 must indicate the intention to make an allocation under the
403 authority of this subparagraph.
404 4. Surtax revenues that are shared with eligible charter
405 schools pursuant to paragraph (c) shall be allocated among such
406 schools based on each school's proportionate share of total
407 school district capital outlay full-time equivalent enrollment
408 as adopted by the education estimating conference established in
409 s. 216.136. Surtax revenues must be expended by the charter
410 school in a manner consistent with the allowable uses provided
411 in s. 1013.62(4). All revenues and expenditures shall be
412 accounted for in a charter school's monthly or quarterly
413 financial statement pursuant to s. 1002.33(9). If a school's
414 charter is not renewed or is terminated and the school is
415 dissolved under the provisions of law under which the school was
416 organized, any unencumbered funds received under this paragraph
417 shall revert to the sponsor.
418 Section 6. This act shall take effect July 1, 2026.