15 | 15 | | An act relating to alternative mobility funding 2 |
---|
16 | 16 | | systems and impact fees; amending s. 163.3164, F.S.; 3 |
---|
17 | 17 | | providing definitions; amending s. 163.3180, F.S.; 4 |
---|
18 | 18 | | revising requirements relating to agreements to pay 5 |
---|
19 | 19 | | for or construct certain improvements; authorizing 6 |
---|
20 | 20 | | certain local governments to adopt an alternative 7 |
---|
21 | 21 | | transportation system that is mobility -plan and fee-8 |
---|
22 | 22 | | based in certain circumstances; prohibiting an 9 |
---|
23 | 23 | | alternative transportation system from imposing 10 |
---|
24 | 24 | | responsibility for funding an existing transportation 11 |
---|
25 | 25 | | deficiency upon new development; requiring counties 12 |
---|
26 | 26 | | and municipalities to create and execute interlocal 13 |
---|
27 | 27 | | agreements if a developer is charged a fee for 14 |
---|
28 | 28 | | transportation impacts for a new development or 15 |
---|
29 | 29 | | redevelopment; providing requirements for such 16 |
---|
30 | 30 | | agreements; providing requirements for when such 17 |
---|
31 | 31 | | interlocal agreements are not executed by a specified 18 |
---|
32 | 32 | | date; authorizing a local government that issues the 19 |
---|
33 | 33 | | building permit to collect a fee for transportation 20 |
---|
34 | 34 | | impacts under certain circumstances unless otherwise 21 |
---|
35 | 35 | | agreed; amending s. 163.31801, F.S.; revising 22 |
---|
36 | 36 | | requirements for the calculation of impact fees by 23 |
---|
37 | 37 | | certain local governments and special districts; 24 |
---|
38 | 38 | | requiring local governments transitioning to 25 |
---|
46 | 46 | | Page 2 of 17 |
---|
47 | 47 | | 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 |
---|
48 | 48 | | |
---|
49 | 49 | | |
---|
50 | 50 | | |
---|
51 | 51 | | alternative transportation systems to provide holders 26 |
---|
52 | 52 | | of impact fee credits with full benefit of intensity 27 |
---|
53 | 53 | | and density of prepaid credit balances as of a 28 |
---|
54 | 54 | | specified date in certain circumstances; amending s. 29 |
---|
55 | 55 | | 212.055, F.S.; confor ming a cross-reference; providing 30 |
---|
56 | 56 | | an effective date. 31 |
---|
57 | 57 | | 32 |
---|
58 | 58 | | Be It Enacted by the Legislature of the State of Florida: 33 |
---|
59 | 59 | | 34 |
---|
60 | 60 | | Section 1. Subsections (32) through (52) of section 35 |
---|
61 | 61 | | 163.3164, Florida Statutes, are renumbered as subsections (34) 36 |
---|
62 | 62 | | through (54), respec tively, and new subsections (32) and (33) 37 |
---|
63 | 63 | | are added to that section, to read: 38 |
---|
64 | 64 | | 163.3164 Community Planning Act; definitions. —As used in 39 |
---|
65 | 65 | | this act: 40 |
---|
66 | 66 | | (32) "Mobility fee" means a local government fee schedule 41 |
---|
67 | 67 | | established by ordinance and based on the project s included in 42 |
---|
68 | 68 | | the local government's adopted mobility plan. 43 |
---|
69 | 69 | | (33) "Mobility plan" means an alternative transportation 44 |
---|
70 | 70 | | system mobility study developed by using a plan -based 45 |
---|
71 | 71 | | methodology and adopted into a local government comprehensive 46 |
---|
72 | 72 | | plan that promotes a compact, mixed use, and interconnected 47 |
---|
73 | 73 | | development served by a multimodal transportation system in an 48 |
---|
74 | 74 | | area that is urban in character, or designated to be urban in 49 |
---|
75 | 75 | | character, as defined in s. 171.031. 50 |
---|
83 | 83 | | Page 3 of 17 |
---|
84 | 84 | | 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 |
---|
85 | 85 | | |
---|
86 | 86 | | |
---|
87 | 87 | | |
---|
88 | 88 | | Section 2. Paragraphs (h) and (i) of subsection (5) of 51 |
---|
89 | 89 | | section 163.3180, Florida Statutes, are amended, and paragraph 52 |
---|
90 | 90 | | (j) is added to that subsection, to read: 53 |
---|
91 | 91 | | 163.3180 Concurrency. — 54 |
---|
92 | 92 | | (5) 55 |
---|
93 | 93 | | (h)1. Local governments that continue to implement a 56 |
---|
94 | 94 | | transportation concurrency system, whether in the form adopted 57 |
---|
95 | 95 | | into the comprehensive plan before the effective date of the 58 |
---|
96 | 96 | | Community Planning Act, chapter 2011 -139, Laws of Florida, or as 59 |
---|
97 | 97 | | subsequently modified, must: 60 |
---|
98 | 98 | | a. Consult with the Department of Transportation when 61 |
---|
99 | 99 | | proposed plan amendments affect facilities o n the strategic 62 |
---|
100 | 100 | | intermodal system. 63 |
---|
101 | 101 | | b. Exempt public transit facilities from concurrency. For 64 |
---|
102 | 102 | | the purposes of this sub -subparagraph, public transit facilities 65 |
---|
103 | 103 | | include transit stations and terminals; transit station parking; 66 |
---|
104 | 104 | | park-and-ride lots; intermodal public transit connection or 67 |
---|
105 | 105 | | transfer facilities; fixed bus, guideway, and rail stations; and 68 |
---|
106 | 106 | | airport passenger terminals and concourses, air cargo 69 |
---|
107 | 107 | | facilities, and hangars for the assembly, manufacture, 70 |
---|
108 | 108 | | maintenance, or storage of aircraft. As used in this sub-71 |
---|
109 | 109 | | subparagraph, the terms "terminals" and "transit facilities" do 72 |
---|
110 | 110 | | not include seaports or commercial or residential development 73 |
---|
111 | 111 | | constructed in conjunction with a public transit facility. 74 |
---|
112 | 112 | | c. Allow an applicant for a development -of-regional-impact 75 |
---|
120 | 120 | | Page 4 of 17 |
---|
121 | 121 | | 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 |
---|
122 | 122 | | |
---|
123 | 123 | | |
---|
124 | 124 | | |
---|
125 | 125 | | development order, development agreement, rezoning, or other 76 |
---|
126 | 126 | | land use development permit to satisfy the transportation 77 |
---|
127 | 127 | | concurrency requirements of the local comprehensive plan, the 78 |
---|
128 | 128 | | local government's concurrency management system, and s. 380.06, 79 |
---|
129 | 129 | | when applicable, if: 80 |
---|
130 | 130 | | (I) The applicant in good faith offers to enter into a 81 |
---|
131 | 131 | | binding agreement to pay for or construct its proportionate 82 |
---|
132 | 132 | | share of required improvements in a manner consistent with this 83 |
---|
133 | 133 | | subsection. The agreement must provide that after an applicant 84 |
---|
134 | 134 | | makes its contribution or constructs its proportionate share 85 |
---|
135 | 135 | | pursuant to this sub -sub-subparagraph, the project shall be 86 |
---|
136 | 136 | | considered to have mitigated its transportation impacts and be 87 |
---|
137 | 137 | | allowed to proceed if the applicant has satisfied all other 88 |
---|
138 | 138 | | local government development requirements for the project. 89 |
---|
139 | 139 | | (II) The proportionate -share contribution or construction 90 |
---|
140 | 140 | | is sufficient to accomplish one or more mobility improvements 91 |
---|
141 | 141 | | that will benefit a regionally significant transportation 92 |
---|
142 | 142 | | facility. A local government may accept contributions from 93 |
---|
143 | 143 | | multiple applicants for a planned improvement if it maintains 94 |
---|
144 | 144 | | contributions in a separate account designated for that purpose. 95 |
---|
145 | 145 | | A local government may not prevent a single applicant from 96 |
---|
146 | 146 | | proceeding after the applicant has satisfied its proportionate -97 |
---|
147 | 147 | | share requirement if the applicant has satisfied all other local 98 |
---|
148 | 148 | | government development requirements for the project. 99 |
---|
149 | 149 | | d. Provide the basis upon which the landowners will be 100 |
---|
157 | 157 | | Page 5 of 17 |
---|
158 | 158 | | 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 |
---|
159 | 159 | | |
---|
160 | 160 | | |
---|
161 | 161 | | |
---|
162 | 162 | | assessed a proportionate shar e of the cost addressing the 101 |
---|
163 | 163 | | transportation impacts resulting from a proposed development. 102 |
---|
164 | 164 | | 2. An applicant shall not be held responsible for the 103 |
---|
165 | 165 | | additional cost of reducing or eliminating deficiencies. When an 104 |
---|
166 | 166 | | applicant contributes or constructs its prop ortionate share 105 |
---|
167 | 167 | | pursuant to this paragraph, a local government may not require 106 |
---|
168 | 168 | | payment or construction of transportation facilities whose costs 107 |
---|
169 | 169 | | would be greater than a development's proportionate share of the 108 |
---|
170 | 170 | | improvements necessary to mitigate the developm ent's impacts. 109 |
---|
171 | 171 | | a. The proportionate -share contribution shall be 110 |
---|
172 | 172 | | calculated based upon the number of trips from the proposed 111 |
---|
173 | 173 | | development expected to reach roadways during the peak hour from 112 |
---|
174 | 174 | | the stage or phase being approved, divided by the change in the 113 |
---|
175 | 175 | | peak hour maximum service volume of roadways resulting from 114 |
---|
176 | 176 | | construction of an improvement necessary to maintain or achieve 115 |
---|
177 | 177 | | the adopted level of service, multiplied by the construction 116 |
---|
178 | 178 | | cost, at the time of development payment, of the improvement 117 |
---|
179 | 179 | | necessary to maintain or achieve the adopted level of service. 118 |
---|
180 | 180 | | b. In using the proportionate -share formula provided in 119 |
---|
181 | 181 | | this subparagraph, the applicant, in its traffic analysis, shall 120 |
---|
182 | 182 | | identify those roads or facilities that have a transportation 121 |
---|
183 | 183 | | deficiency in accordance with the transportation deficiency as 122 |
---|
184 | 184 | | defined in subparagraph 4. The proportionate -share formula 123 |
---|
185 | 185 | | provided in this subparagraph shall be applied only to those 124 |
---|
186 | 186 | | facilities that are determined to be significantly impacted by 125 |
---|
194 | 194 | | Page 6 of 17 |
---|
195 | 195 | | 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 |
---|
196 | 196 | | |
---|
197 | 197 | | |
---|
198 | 198 | | |
---|
199 | 199 | | the project traffic under rev iew. If any road is determined to 126 |
---|
200 | 200 | | be transportation deficient without the project traffic under 127 |
---|
201 | 201 | | review, the costs of correcting that deficiency shall be removed 128 |
---|
202 | 202 | | from the project's proportionate -share calculation and the 129 |
---|
203 | 203 | | necessary transportation improvement s to correct that deficiency 130 |
---|
204 | 204 | | shall be considered to be in place for purposes of the 131 |
---|
205 | 205 | | proportionate-share calculation. The improvement necessary to 132 |
---|
206 | 206 | | correct the transportation deficiency is the funding 133 |
---|
207 | 207 | | responsibility of the entity that has maintenance respons ibility 134 |
---|
208 | 208 | | for the facility. The development's proportionate share shall be 135 |
---|
209 | 209 | | calculated only for the needed transportation improvements that 136 |
---|
210 | 210 | | are greater than the identified deficiency. 137 |
---|
211 | 211 | | c. When the provisions of subparagraph 1. and this 138 |
---|
212 | 212 | | subparagraph have been satisfied for a particular stage or phase 139 |
---|
213 | 213 | | of development, all transportation impacts from that stage or 140 |
---|
214 | 214 | | phase for which mitigation was required and provided shall be 141 |
---|
215 | 215 | | deemed fully mitigated in any transportation analysis for a 142 |
---|
216 | 216 | | subsequent stage or phase of development. Trips from a previous 143 |
---|
217 | 217 | | stage or phase that did not result in impacts for which 144 |
---|
218 | 218 | | mitigation was required or provided may be cumulatively analyzed 145 |
---|
219 | 219 | | with trips from a subsequent stage or phase to determine whether 146 |
---|
220 | 220 | | an impact requires mitigation for t he subsequent stage or phase. 147 |
---|
221 | 221 | | d. In projecting the number of trips to be generated by 148 |
---|
222 | 222 | | the development under review, any trips assigned to a toll -149 |
---|
223 | 223 | | financed facility shall be eliminated from the analysis. 150 |
---|
231 | 231 | | Page 7 of 17 |
---|
232 | 232 | | 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 |
---|
233 | 233 | | |
---|
234 | 234 | | |
---|
235 | 235 | | |
---|
236 | 236 | | e. The applicant shall receive a credit on a dolla r-for-151 |
---|
237 | 237 | | dollar basis for impact fees, mobility fees, and other 152 |
---|
238 | 238 | | transportation concurrency mitigation requirements paid or 153 |
---|
239 | 239 | | payable in the future for the project. The credit shall be 154 |
---|
240 | 240 | | reduced up to 20 percent by the percentage share that the 155 |
---|
241 | 241 | | project's traffic represents of the added capacity of the 156 |
---|
242 | 242 | | selected improvement, or by the amount specified by local 157 |
---|
243 | 243 | | ordinance, whichever yields the greater credit. 158 |
---|
244 | 244 | | 3. This subsection does not require a local government to 159 |
---|
245 | 245 | | approve a development that, for reasons other than 160 |
---|
246 | 246 | | transportation impacts, is not qualified for approval pursuant 161 |
---|
247 | 247 | | to the applicable local comprehensive plan and land development 162 |
---|
248 | 248 | | regulations. 163 |
---|
249 | 249 | | 4. As used in this subsection, the term "transportation 164 |
---|
250 | 250 | | deficiency" means a facility or facilities on which the ad opted 165 |
---|
251 | 251 | | level-of-service standard is exceeded by the existing, 166 |
---|
252 | 252 | | committed, and vested trips, plus additional projected 167 |
---|
253 | 253 | | background trips from any source other than the development 168 |
---|
254 | 254 | | project under review, and trips that are forecast by established 169 |
---|
255 | 255 | | traffic standards, including traffic modeling, consistent with 170 |
---|
256 | 256 | | the University of Florida's Bureau of Economic and Business 171 |
---|
257 | 257 | | Research medium population projections. Additional projected 172 |
---|
258 | 258 | | background trips are to be coincident with the particular stage 173 |
---|
259 | 259 | | or phase of development under review. 174 |
---|
260 | 260 | | (i) If a local government elects to repeal transportation 175 |
---|
268 | 268 | | Page 8 of 17 |
---|
269 | 269 | | 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 |
---|
270 | 270 | | |
---|
271 | 271 | | |
---|
272 | 272 | | |
---|
273 | 273 | | concurrency, the local government may it is encouraged to adopt 176 |
---|
274 | 274 | | an alternative transportation system that is mobility -plan and 177 |
---|
275 | 275 | | fee-based or an alternative transportation system that is not 178 |
---|
276 | 276 | | mobility-plan and fee-based. The local government mobility 179 |
---|
277 | 277 | | funding system that uses one or more of the tools and techniques 180 |
---|
278 | 278 | | identified in paragraph (f). Any alternative mobility funding 181 |
---|
279 | 279 | | system adopted may not use an alternative transportation syste m 182 |
---|
280 | 280 | | be used to deny, time, or phase an application for site plan 183 |
---|
281 | 281 | | approval, plat approval, final subdivision approval, building 184 |
---|
282 | 282 | | permits, or the functional equivalent of such approvals provided 185 |
---|
283 | 283 | | that the developer agrees to pay for the development's 186 |
---|
284 | 284 | | identified transportation impacts via the funding mechanism 187 |
---|
285 | 285 | | implemented by the local government. The revenue from the 188 |
---|
286 | 286 | | funding mechanism used in the alternative transportation system 189 |
---|
287 | 287 | | must be used to implement the needs of the local government's 190 |
---|
288 | 288 | | plan which serves as th e basis for the fee imposed. An 191 |
---|
289 | 289 | | alternative transportation A mobility fee-based funding system 192 |
---|
290 | 290 | | must comply with s. 163.31801 governing impact fees. An 193 |
---|
291 | 291 | | alternative transportation system may not impose that is not 194 |
---|
292 | 292 | | mobility fee-based shall not be applied in a manner that imposes 195 |
---|
293 | 293 | | upon new development any responsibility for funding an existing 196 |
---|
294 | 294 | | transportation deficiency as defined in paragraph (h). 197 |
---|
295 | 295 | | (j)1. If a county and municipality charge the developer of 198 |
---|
296 | 296 | | a new development or redevelopment a fee for transporta tion 199 |
---|
297 | 297 | | capacity impacts, the county and municipality must create and 200 |
---|
305 | 305 | | Page 9 of 17 |
---|
306 | 306 | | 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 |
---|
307 | 307 | | |
---|
308 | 308 | | |
---|
309 | 309 | | |
---|
310 | 310 | | execute an interlocal agreement to coordinate the mitigation of 201 |
---|
311 | 311 | | their respective transportation capacity impacts. 202 |
---|
312 | 312 | | 2. The interlocal agreement must, at a minimum: 203 |
---|
313 | 313 | | a. Ensure that any new development or redevelopment is not 204 |
---|
314 | 314 | | charged twice for the same transportation capacity impacts. 205 |
---|
315 | 315 | | b. Establish a plan -based methodology for determining the 206 |
---|
316 | 316 | | legally permissible fee to be charged to a new development or 207 |
---|
317 | 317 | | redevelopment. 208 |
---|
318 | 318 | | c. Require the county or municipality issuing the building 209 |
---|
319 | 319 | | permit to collect the fee, unless agreed to otherwise. 210 |
---|
320 | 320 | | d. Provide a method for the proportionate distribution of 211 |
---|
321 | 321 | | the revenue collected by the county or municipality to address 212 |
---|
322 | 322 | | the transportation capacity impacts of a new development or 213 |
---|
323 | 323 | | redevelopment, or provide a method of assigning responsibility 214 |
---|
324 | 324 | | for the mitigation of the transportation capacity impacts 215 |
---|
325 | 325 | | belonging to the county and the municipality. 216 |
---|
326 | 326 | | 3. By October 1, 2025, if an interlocal agreement is not 217 |
---|
327 | 327 | | executed pursuant to this paragraph: 218 |
---|
328 | 328 | | a. The fee charged to a new development or redevelopment 219 |
---|
329 | 329 | | shall be based on the transportation capacity impacts 220 |
---|
330 | 330 | | apportioned to the county and municipality as identified in the 221 |
---|
331 | 331 | | developer's traffic impact study or the mobility pla n adopted by 222 |
---|
332 | 332 | | the county or municipality. 223 |
---|
333 | 333 | | b. The developer shall receive a 10 percent reduction in 224 |
---|
334 | 334 | | the total fee calculated pursuant to sub -subparagraph a. 225 |
---|
342 | 342 | | Page 10 of 17 |
---|
343 | 343 | | 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 |
---|
344 | 344 | | |
---|
345 | 345 | | |
---|
346 | 346 | | |
---|
347 | 347 | | c. The county or municipality issuing the building permit 226 |
---|
348 | 348 | | must collect the fee charged pursuant t o sub-subparagraphs a. 227 |
---|
349 | 349 | | and b. and distribute the proceeds of such fee to the county and 228 |
---|
350 | 350 | | municipality within 60 days after the developer's payment. 229 |
---|
351 | 351 | | 4. This paragraph does not apply to: 230 |
---|
352 | 352 | | a. A county as defined in s. 125.011(1). 231 |
---|
353 | 353 | | b. A county or municipali ty that has entered into, or 232 |
---|
354 | 354 | | otherwise updated, an existing interlocal agreement, as of 233 |
---|
355 | 355 | | October 1, 2024, to coordinate the mitigation of transportation 234 |
---|
356 | 356 | | impacts. However, if such existing interlocal agreement is 235 |
---|
357 | 357 | | terminated, the affected county and municipal ity that have 236 |
---|
358 | 358 | | entered into the agreement shall be subject to the requirements 237 |
---|
359 | 359 | | of this paragraph unless the county and municipality mutually 238 |
---|
360 | 360 | | agree to extend the existing interlocal agreement before the 239 |
---|
361 | 361 | | expiration of the agreement. 240 |
---|
362 | 362 | | Section 3. Paragraph ( a) of subsection (4), paragraph (a) 241 |
---|
363 | 363 | | of subsection (5), and subsection (7) of section 163.31801, 242 |
---|
364 | 364 | | Florida Statutes, are amended to read: 243 |
---|
365 | 365 | | 163.31801 Impact fees; short title; intent; minimum 244 |
---|
366 | 366 | | requirements; audits; challenges. — 245 |
---|
367 | 367 | | (4) At a minimum, each local g overnment that adopts and 246 |
---|
368 | 368 | | collects an impact fee by ordinance and each special district 247 |
---|
369 | 369 | | that adopts, collects, and administers an impact fee by 248 |
---|
370 | 370 | | resolution must: 249 |
---|
371 | 371 | | (a) Ensure that the calculation of the impact fee is based 250 |
---|
379 | 379 | | Page 11 of 17 |
---|
380 | 380 | | 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 |
---|
381 | 381 | | |
---|
382 | 382 | | |
---|
383 | 383 | | |
---|
384 | 384 | | on a study using the most recent and localized data available 251 |
---|
385 | 385 | | within 4 years of the current impact fee update. The new study 252 |
---|
386 | 386 | | must be adopted by the local government within 12 months of the 253 |
---|
387 | 387 | | initiation of the new impact fee study if the local government 254 |
---|
388 | 388 | | increases the impact fee . 255 |
---|
389 | 389 | | (5)(a) Notwithstanding any charter provision, 256 |
---|
390 | 390 | | comprehensive plan policy, ordinance, development order, 257 |
---|
391 | 391 | | development permit, or resolution, the local government or 258 |
---|
392 | 392 | | special district that requires any improvement or contribution 259 |
---|
393 | 393 | | must credit against the collection of the impact fee any 260 |
---|
394 | 394 | | contribution, whether identified in a development order, 261 |
---|
395 | 395 | | proportionate share agreement , or any other form of exaction, 262 |
---|
396 | 396 | | related to public facilities or infrastructure, including 263 |
---|
397 | 397 | | monetary contributions , land dedication, site planning and 264 |
---|
398 | 398 | | design, or construction. Any contribution must be applied on a 265 |
---|
399 | 399 | | dollar-for-dollar basis at fair market value to reduce any 266 |
---|
400 | 400 | | impact fee collected for the general category or class of public 267 |
---|
401 | 401 | | facilities or infrastructure for which the contribution was 268 |
---|
402 | 402 | | made. 269 |
---|
403 | 403 | | (7) If an impact fee is increased, the holder of any 270 |
---|
404 | 404 | | impact fee credits, whether such credits are granted under s. 271 |
---|
405 | 405 | | 163.3180, s. 380.06, or otherwise, which were in existence 272 |
---|
406 | 406 | | before the increase, is entitled to the full benefit of the 273 |
---|
407 | 407 | | intensity or density prepaid by the credit balance as of the 274 |
---|
408 | 408 | | date it was first established. If a local government adopts an 275 |
---|
416 | 416 | | Page 12 of 17 |
---|
417 | 417 | | 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 |
---|
418 | 418 | | |
---|
419 | 419 | | |
---|
420 | 420 | | |
---|
421 | 421 | | alternative transportation system pursuant to s. 163.3180(5)(i), 276 |
---|
422 | 422 | | the holder of any transportation or road impact fee credits 277 |
---|
423 | 423 | | granted under s. 163.3180 or s. 380.06 or otherwise that were in 278 |
---|
424 | 424 | | existence before the adoption of the alternative transportation 279 |
---|
425 | 425 | | system is entitled to the full benefit of the intensity and 280 |
---|
426 | 426 | | density prepaid by the credit balance as of the date the 281 |
---|
427 | 427 | | alternative transportation system was first established. 282 |
---|
428 | 428 | | Section 4. Paragraph (d) of subsection (2) of section 283 |
---|
429 | 429 | | 212.055, Florida Statutes, is amended to read: 284 |
---|
430 | 430 | | 212.055 Discretionary sales surtaxes; legislative intent; 285 |
---|
431 | 431 | | authorization and use of proceeds. —It is the legislative intent 286 |
---|
432 | 432 | | that any authorization for imposition of a discretionary sales 287 |
---|
433 | 433 | | surtax shall be published in the Florida Statutes as a 288 |
---|
434 | 434 | | subsection of this section, irrespective of the duration of the 289 |
---|
435 | 435 | | levy. Each enactment shall specify the types of counties 290 |
---|
436 | 436 | | authorized to levy; the rate or rates which may be imposed; the 291 |
---|
437 | 437 | | maximum length of time the surtax may be imposed, if any; the 292 |
---|
438 | 438 | | procedure which must be followed to secure voter approval, if 293 |
---|
439 | 439 | | required; the purpose for which the proceeds may be expended; 294 |
---|
440 | 440 | | and such other requirements as the Legislature may provide. 295 |
---|
441 | 441 | | Taxable transactions and administrative procedures shall be as 296 |
---|
442 | 442 | | provided in s. 212.054. 297 |
---|
443 | 443 | | (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX. — 298 |
---|
444 | 444 | | (d) The proceeds of the surtax authorized by this 299 |
---|
445 | 445 | | subsection and any accrued interest shall be expended by the 300 |
---|
453 | 453 | | Page 13 of 17 |
---|
454 | 454 | | 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 |
---|
455 | 455 | | |
---|
456 | 456 | | |
---|
457 | 457 | | |
---|
458 | 458 | | school district, within the county and municipalities within the 301 |
---|
459 | 459 | | county, or, in the case of a negotiated joint county agreement, 302 |
---|
460 | 460 | | within another county, to finance, plan, and construct 303 |
---|
461 | 461 | | infrastructure; to acquire any interest in land for public 304 |
---|
462 | 462 | | recreation, conservation, or protection of natural resources or 305 |
---|
463 | 463 | | to prevent or satisfy private property rights claims resulting 306 |
---|
464 | 464 | | from limitations imposed by the designati on of an area of 307 |
---|
465 | 465 | | critical state concern; to provide loans, grants, or rebates to 308 |
---|
466 | 466 | | residential or commercial property owners who make energy 309 |
---|
467 | 467 | | efficiency improvements to their residential or commercial 310 |
---|
468 | 468 | | property, if a local government ordinance authorizing such use 311 |
---|
469 | 469 | | is approved by referendum; or to finance the closure of county -312 |
---|
470 | 470 | | owned or municipally owned solid waste landfills that have been 313 |
---|
471 | 471 | | closed or are required to be closed by order of the Department 314 |
---|
472 | 472 | | of Environmental Protection. Any use of the proceeds or inter est 315 |
---|
473 | 473 | | for purposes of landfill closure before July 1, 1993, is 316 |
---|
474 | 474 | | ratified. The proceeds and any interest may not be used for the 317 |
---|
475 | 475 | | operational expenses of infrastructure, except that a county 318 |
---|
476 | 476 | | that has a population of fewer than 75,000 and that is required 319 |
---|
477 | 477 | | to close a landfill may use the proceeds or interest for long -320 |
---|
478 | 478 | | term maintenance costs associated with landfill closure. 321 |
---|
479 | 479 | | Counties, as defined in s. 125.011, and charter counties may, in 322 |
---|
480 | 480 | | addition, use the proceeds or interest to retire or service 323 |
---|
481 | 481 | | indebtedness incurred for bonds issued before July 1, 1987, for 324 |
---|
482 | 482 | | infrastructure purposes, and for bonds subsequently issued to 325 |
---|
490 | 490 | | Page 14 of 17 |
---|
491 | 491 | | 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 |
---|
492 | 492 | | |
---|
493 | 493 | | |
---|
494 | 494 | | |
---|
495 | 495 | | refund such bonds. Any use of the proceeds or interest for 326 |
---|
496 | 496 | | purposes of retiring or servicing indebtedness incurred for 327 |
---|
497 | 497 | | refunding bonds before July 1 , 1999, is ratified. 328 |
---|
498 | 498 | | 1. For the purposes of this paragraph, the term 329 |
---|
499 | 499 | | "infrastructure" means: 330 |
---|
500 | 500 | | a. Any fixed capital expenditure or fixed capital outlay 331 |
---|
501 | 501 | | associated with the construction, reconstruction, or improvement 332 |
---|
502 | 502 | | of public facilities that have a life expectancy of 5 or more 333 |
---|
503 | 503 | | years, any related land acquisition, land improvement, design, 334 |
---|
504 | 504 | | and engineering costs, and all other professional and related 335 |
---|
505 | 505 | | costs required to bring the public facilities into service. For 336 |
---|
506 | 506 | | purposes of this sub -subparagraph, the ter m "public facilities" 337 |
---|
507 | 507 | | means facilities as defined in s. 163.3164(41) s. 163.3164(39), 338 |
---|
508 | 508 | | s. 163.3221(13), or s. 189.012(5), and includes facilities that 339 |
---|
509 | 509 | | are necessary to carry out governmental purposes, including, but 340 |
---|
510 | 510 | | not limited to, fire stations, general go vernmental office 341 |
---|
511 | 511 | | buildings, and animal shelters, regardless of whether the 342 |
---|
512 | 512 | | facilities are owned by the local taxing authority or another 343 |
---|
513 | 513 | | governmental entity. 344 |
---|
514 | 514 | | b. A fire department vehicle, an emergency medical service 345 |
---|
515 | 515 | | vehicle, a sheriff's office vehicle, a police department 346 |
---|
516 | 516 | | vehicle, or any other vehicle, and the equipment necessary to 347 |
---|
517 | 517 | | outfit the vehicle for its official use or equipment that has a 348 |
---|
518 | 518 | | life expectancy of at least 5 years. 349 |
---|
519 | 519 | | c. Any expenditure for the construction, lease, or 350 |
---|
527 | 527 | | Page 15 of 17 |
---|
528 | 528 | | 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 |
---|
529 | 529 | | |
---|
530 | 530 | | |
---|
531 | 531 | | |
---|
532 | 532 | | maintenance of, or provision of utilities or security for, 351 |
---|
533 | 533 | | facilities, as defined in s. 29.008. 352 |
---|
534 | 534 | | d. Any fixed capital expenditure or fixed capital outlay 353 |
---|
535 | 535 | | associated with the improvement of private facilities that have 354 |
---|
536 | 536 | | a life expectancy of 5 or more years and that the owner agrees 355 |
---|
537 | 537 | | to make available for use on a temporary basis as needed by a 356 |
---|
538 | 538 | | local government as a public emergency shelter or a staging area 357 |
---|
539 | 539 | | for emergency response equipment during an emergency officially 358 |
---|
540 | 540 | | declared by the state or by the local government under s. 359 |
---|
541 | 541 | | 252.38. Such improvements are limited to those necessary to 360 |
---|
542 | 542 | | comply with current standards for public emergency evacuation 361 |
---|
543 | 543 | | shelters. The owner must enter into a written contract with the 362 |
---|
544 | 544 | | local government providing the improvement funding to make the 363 |
---|
545 | 545 | | private facility available to the public for purposes of 364 |
---|
546 | 546 | | emergency shelter at no cost to the local government for a 365 |
---|
547 | 547 | | minimum of 10 years after completion of the improvement, with 366 |
---|
548 | 548 | | the provision that the obligation will transfer to any 367 |
---|
549 | 549 | | subsequent owner until the end of the minimum period. 368 |
---|
550 | 550 | | e. Any land acquisition expenditure for a residential 369 |
---|
551 | 551 | | housing project in which at least 30 percent of the units are 370 |
---|
552 | 552 | | affordable to individuals or families whose total annual 371 |
---|
553 | 553 | | household income does not exceed 120 percent of the area median 372 |
---|
554 | 554 | | income adjusted for household size, if the land is owned by a 373 |
---|
555 | 555 | | local government or by a special district that enters into a 374 |
---|
556 | 556 | | written agreement with the local government to provide such 375 |
---|
564 | 564 | | Page 16 of 17 |
---|
565 | 565 | | 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 |
---|
566 | 566 | | |
---|
567 | 567 | | |
---|
568 | 568 | | |
---|
569 | 569 | | housing. The local government or special district may enter into 376 |
---|
570 | 570 | | a ground lease with a public or private person or entity for 377 |
---|
571 | 571 | | nominal or other consideration for the construction of the 378 |
---|
572 | 572 | | residential housing project on land acquired pursuant to this 379 |
---|
573 | 573 | | sub-subparagraph. 380 |
---|
574 | 574 | | f. Instructional technology used solely in a school 381 |
---|
575 | 575 | | district's classrooms. As used in this sub -subparagraph, the 382 |
---|
576 | 576 | | term "instructional technology" means an interactive device that 383 |
---|
577 | 577 | | assists a teacher in instructing a class or a group of students 384 |
---|
578 | 578 | | and includes the necessary hardware and software to operate the 385 |
---|
579 | 579 | | interactive device. The term also includes support systems in 386 |
---|
580 | 580 | | which an interactive device may mount and is not required to be 387 |
---|
581 | 581 | | affixed to the facilities. 388 |
---|
582 | 582 | | 2. For the purposes of this paragraph, the term "energy 389 |
---|
583 | 583 | | efficiency improvement" means any energy conservat ion and 390 |
---|
584 | 584 | | efficiency improvement that reduces consumption through 391 |
---|
585 | 585 | | conservation or a more efficient use of electricity, natural 392 |
---|
586 | 586 | | gas, propane, or other forms of energy on the property, 393 |
---|
587 | 587 | | including, but not limited to, air sealing; installation of 394 |
---|
588 | 588 | | insulation; installation of energy-efficient heating, cooling, 395 |
---|
589 | 589 | | or ventilation systems; installation of solar panels; building 396 |
---|
590 | 590 | | modifications to increase the use of daylight or shade; 397 |
---|
591 | 591 | | replacement of windows; installation of energy controls or 398 |
---|
592 | 592 | | energy recovery systems; insta llation of electric vehicle 399 |
---|
593 | 593 | | charging equipment; installation of systems for natural gas fuel 400 |
---|
601 | 601 | | Page 17 of 17 |
---|
602 | 602 | | 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 |
---|
603 | 603 | | |
---|
604 | 604 | | |
---|
605 | 605 | | |
---|
606 | 606 | | as defined in s. 206.9951; and installation of efficient 401 |
---|
607 | 607 | | lighting equipment. 402 |
---|
608 | 608 | | 3. Notwithstanding any other provision of this subsection, 403 |
---|
609 | 609 | | a local government infras tructure surtax imposed or extended 404 |
---|
610 | 610 | | after July 1, 1998, may allocate up to 15 percent of the surtax 405 |
---|
611 | 611 | | proceeds for deposit into a trust fund within the county's 406 |
---|
612 | 612 | | accounts created for the purpose of funding economic development 407 |
---|
613 | 613 | | projects having a general public purpose of improving local 408 |
---|
614 | 614 | | economies, including the funding of operational costs and 409 |
---|
615 | 615 | | incentives related to economic development. The ballot statement 410 |
---|
616 | 616 | | must indicate the intention to make an allocation under the 411 |
---|
617 | 617 | | authority of this subparagraph. 412 |
---|
618 | 618 | | Section 5. This act shall take effect October 1, 2024. 413 |
---|