HB 337 — Impact Fees

F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HBCS/HB 337 2021 A bill to be entitled An act relating to impact fees;

specifying conditions under which credits may not be applied;

(a) "Infrastructure" means a fixed capital expenditure or Page 1 of 87 CODING:

hb0337-02-c2hb0337-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HBCS/HB 337 2021 (a) "Infrastructure" means a fixed capital expenditure or fixed capital outlay, excluding the cost of repairs or maintenance, associated with the construction, reconstruction, or improvement of public facilities that have a life expectancy of at least 5 years;

TheFor termindependent includesspecial a fire departmentcontrol vehicle,and anrescue emergencydistricts, medical service vehicle, a sheriff's office vehicle, a police department vehicle, and the equipmentterm necessary"infrastructure" toincludes outfitnew thefacilities vehicleas fordefined itsin officials. use.

For independent special fire control districts, the term infrastructure includes new facilities as defined in s.

Page(b) 2The local government must Provide for accounting and reporting of 8impact CODING:fee collections and expenditures and.

If a local governmental entity imposes an impact fee to address its infrastructure needs, the entity must account for the revenues and expenditures of such impact fee in a separate accounting Page 2 of 7 CODING:

hb0337-02-c2hb0337-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HBCS/HB 337 2021 (b)fund. The local government must Provide for accounting and reporting of impact fee collections and expenditures and.

If a local governmental entity imposes an impact fee to address its infrastructure needs, the entity must account for the revenues and expenditures of such impact fee in a separate accounting fund.

Page(g) 3Ensure that the impact fee is must be proportional and reasonably connected to, or has have a rational nexus with, the expenditures of 8the CODING:funds collected and the benefits accruing to the new residential or nonresidential construction.

(h) The local government must Specifically earmark funds Page 3 of 7 CODING:

hb0337-02-c2hb0337-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HBCS/HB 337 2021 (g)collected Ensureunder that the impact fee isfor mustuse bein proportionalacquiring, andconstructing, reasonably connected to, or hasimproving havecapital afacilities rational nexus with, the expenditures of the funds collected and the benefits accruing to thebenefit new residentialusers. or nonresidential construction.

(h) The local government must Specifically earmark funds collected under the impact fee for use in acquiring, constructing, or improving capital facilities to benefit new users.

(5)(a)(4)(5)(4) Notwithstanding any charter provision, comprehensive plan policy, ordinance, development order, development permit, or resolution, the local government or special district must credit against the collection of the impact fee any contribution, whether identified in a proportionate share agreement or other form of exaction, which relates to the improvement of related to public education facilitiesfacilities, or infrastructure, including land dedication, site planning and design, or construction.

Any contribution must be applied on a dollar-for-dollar basis at fair market value to reduce any education-based impact feefees collectedon fora thedollar- generalfor-dollar Pagebasis 4at offair 8market CODING:value.

(6)(5) Impact fee increases.—A local government, school district, or special district may increase an impact fee only as provided in this subsection.

(a) An impact fee may be increased only pursuant to a plan for the imposition, collection, and use of the increased impact fee that complies with this section.

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hb0337-02-c2hb0337-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HBCS/HB 337 2021 category(b) orAny classincrease to a current impact fee rate of publicnot facilitiesmore orthan infrastructure25 forpercent whichof the contributioncurrent wasrate mademust feesbe onimplemented ain dollar-for-dollartwo basisequal atannual fairincrements marketbeginning value.with the date on which the increased fee is adopted.

(b) If a local government or special district does not charge and collect an impact fee for the general category or class of public facilities or infrastructure contributed, a credit may not be applied under paragraph (a).

(6)(5) A local government, school district, or special district may increase an impact fee only as provided in this subsection.

(a) An impact fee may be increased only pursuant to a plan for the imposition, collection, and use of the increased impact fee that complies with this section.

(b) Any increase to a current impact fee rate of not more than 25 percent of the current rate must be implemented in two equal annual increments beginning with the date on which the increased fee is adopted.

(d) AnNo impact fee increase may not exceed 50 percent of the current impact fee rate.

Page(f) 5An ofimpact 8fee CODING:may not be increased retroactively for a previous or current fiscal or calendar year.

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words underlined are additions.

hb0337-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 337 2021 (f) An impact fee may not be increased retroactively for a previous or current fiscal or calendar year.

380.06, or otherwise, which were in existence before the increase, is entitled to the full benefit of the intensity or density prepaid by the credit balance as of the date it was firstPage established.5 of 7 CODING:

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hb0337-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 337 2021 first established.

218.39 an affidavit signed by its chief financial officer attesting,attesting to the best of his or her knowledge, that all impact fees were collected and expended by the local government, school district, or special district, or were collected and expended on its behalf, in full compliance with this section.

The affidavit must also attest that the local government, school district, or special Pagedistrict 6complied with the spending period provision in the local ordinance or resolution, and that funds expended from each impact fee account were used only to acquire, construct, or improve specific infrastructure needs as defined in this section Audits of 8financial CODING:statements of local governmental entities and district school boards which are performed by a certified public accountant pursuant to s.

Words stricken are deletions;

words underlined are additions.

hb0337-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 337 2021 district complied with the spending period provision in the local ordinance or resolution, and that funds expended from each impact fee account were used only to acquire, construct, or improve specific infrastructure needs as defined in this section Audits of financial statements of local governmental entities and district school boards which are performed by a certified public accountant pursuant to s.

218.32, a local government,Page school6 district county, municipality, or special district must report all of the7 followingCODING: information data on all impact fees charged:

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