Florida Senate - 2025 CS for SB 482 By the Committee on Community Affairs; and Senator DiCeglie 578-03106-25 2025482c1 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. 163.31801, F.S.; defining the term 5 extraordinary circumstances; requiring the 6 completion of a demonstrated-need study using plan 7 based methodology before the adoption of an impact fee 8 increase which expressly demonstrates certain 9 extraordinary circumstances; prohibiting increases in 10 certain impact fees unless specified extraordinary 11 circumstances are demonstrated; prohibiting a local 12 government from increasing an impact fee rate under 13 certain circumstances; amending s. 212.055, F.S.; 14 conforming a cross-reference; providing an effective 15 date. 16 17 Be It Enacted by the Legislature of the State of Florida: 18 19 Section 1.Present subsections (39) through (54) of section 20 163.3164, Florida Statutes, are redesignated as subsections (40) 21 through (55), respectively, and a new subsection (39) is added 22 to that section, to read: 23 163.3164Community Planning Act; definitions.As used in 24 this act: 25 (39)Plan-based methodology means the use of the most 26 recent and localized data to project growth within a 27 jurisdiction over a 6-year period and the anticipated capacity 28 impacts created by that projected growth, and the creation of a 29 list of capital improvements or infrastructure as defined in s. 30 163.31801(3) to be constructed in a defined time period to 31 mitigate those impacts as part of a new or updated impact fee 32 study. 33 Section 2.Present paragraphs (a) and (b) of subsection (3) 34 of section 163.31801, Florida Statutes, are redesignated as 35 paragraphs (b) and (c), respectively, a new paragraph (a) is 36 added to that subsection, and paragraph (g) of subsection (6) of 37 that section is amended, to read: 38 163.31801Impact fees; short title; intent; minimum 39 requirements; audits; challenges. 40 (3)For purposes of this section, the term: 41 (a)Extraordinary circumstances means the measurable 42 effects of development which will require mitigation by the 43 affected local government and which exceed the total of the 44 current adopted impact fee amount combined with any increase as 45 provided in paragraphs (6)(c), (d), and (e) in less than 4 46 years. 47 (6)A local government, school district, or special 48 district may increase an impact fee only as provided in this 49 subsection. 50 (g)A local government, school district, or special 51 district may increase an impact fee rate beyond the phase-in 52 limitations established under paragraph (b), paragraph (c), 53 paragraph (d), or paragraph (e) by establishing the need for 54 such increase in full compliance with the requirements of 55 subsection (4), provided the following criteria are met: 56 1.A demonstrated-need study using plan-based methodology 57 justifying any increase in excess of those authorized in 58 paragraph (b), paragraph (c), paragraph (d), or paragraph (e) 59 has been completed within the 12 months before the adoption of 60 the impact fee increase and expressly demonstrates the 61 extraordinary circumstances necessitating the need to exceed the 62 phase-in limitations. 63 a.An increase in a nontransportation impact fee may not be 64 adopted unless the extraordinary circumstances demonstrated in 65 the demonstrated-need study include at least two of the 66 following: 67 (I)The population of the local governments jurisdiction 68 over the past 5 years exceeds, by at least 10 percent, the 69 population estimates and projections used to justify the most 70 recent impact fee increase. 71 (II)The average number of building permits issued by the 72 local government over the past 5 years exceeds, by at least 10 73 percent, building permit estimates and projections used to 74 justify the most recent impact fee increase. 75 (III)The employment base within the local jurisdiction 76 over the past 5 years exceeds the employment estimates and 77 projections used to justify the most recent impact fee. 78 (IV)The existing level of service grade will be lowered 79 without an increase in the impact fee rate. 80 b.An increase in a transportation impact fee may not be 81 adopted unless the extraordinary circumstances demonstrated in 82 the demonstrated-need study include at least three of the 83 following: 84 (I)Any condition provided in sub-subparagraph a. 85 (II)Cost growth over the past 5 years which exceeds, by an 86 average of at least 10 percent, the Federal Highway 87 Administrations National Highway Construction Cost index 88 average used to justify the previous impact fee increase. 89 (III)The vehicle miles traveled in the past 5 years 90 exceed, by at least 10 percent, the Department of 91 Transportations vehicle miles traveled index average used to 92 justify the most recent impact fee. 93 (IV)The per-lane mile cost estimates for construction for 94 the past 5 years exceed, by at least 10 percent, the Department 95 of Transportation average used to justify the most recent impact 96 fee. 97 c.An increase in an impact fee for an independent special 98 district may not be adopted unless the extraordinary 99 circumstances demonstrated in the demonstrated-need study 100 include all of the following: 101 (I)The amount of growth experienced in the past 5 years 102 and anticipated within the district requires a significant 103 immediate infrastructure investment to serve such growth which 104 will need to be financed by the special district with impact 105 fees. 106 (II)The cost of infrastructure investment required to be 107 financed by the district in the next 5 years is increasing the 108 need for public facilities and has a direct impact on the fee 109 amount needed to finance the additional infrastructure for the 110 benefit of the growth. 111 (III)The existing level of service will be impacted 112 without an increase in the impact fee rate. 113 2.The local government jurisdiction has held not fewer 114 less than two publicly noticed workshops dedicated to the 115 extraordinary circumstances necessitating the need to exceed the 116 phase-in limitations set forth in paragraph (b), paragraph (c), 117 paragraph (d), or paragraph (e). 118 3.The impact fee increase ordinance is approved by at 119 least a two-thirds vote of the governing body. 120 121 A local government may not increase an impact fee rate beyond 122 the phase-in limitations under this paragraph if the local 123 government has not increased the impact fee within the past 5 124 years. Any year in which the local government is prohibited from 125 increasing an impact fee because the jurisdiction is in a 126 hurricane disaster area is not included in the 5-year period. 127 Section 3.Paragraph (d) of subsection (2) of section 128 212.055, Florida Statutes, is amended to read: 129 212.055Discretionary sales surtaxes; legislative intent; 130 authorization and use of proceeds.It is the legislative intent 131 that any authorization for imposition of a discretionary sales 132 surtax shall be published in the Florida Statutes as a 133 subsection of this section, irrespective of the duration of the 134 levy. Each enactment shall specify the types of counties 135 authorized to levy; the rate or rates which may be imposed; the 136 maximum length of time the surtax may be imposed, if any; the 137 procedure which must be followed to secure voter approval, if 138 required; the purpose for which the proceeds may be expended; 139 and such other requirements as the Legislature may provide. 140 Taxable transactions and administrative procedures shall be as 141 provided in s. 212.054. 142 (2)LOCAL GOVERNMENT INFRASTRUCTURE SURTAX. 143 (d)The proceeds of the surtax authorized by this 144 subsection and any accrued interest shall be expended by the 145 school district, within the county and municipalities within the 146 county, or, in the case of a negotiated joint county agreement, 147 within another county, to finance, plan, and construct 148 infrastructure; to acquire any interest in land for public 149 recreation, conservation, or protection of natural resources or 150 to prevent or satisfy private property rights claims resulting 151 from limitations imposed by the designation of an area of 152 critical state concern; to provide loans, grants, or rebates to 153 residential or commercial property owners who make energy 154 efficiency improvements to their residential or commercial 155 property, if a local government ordinance authorizing such use 156 is approved by referendum; or to finance the closure of county 157 owned or municipally owned solid waste landfills that have been 158 closed or are required to be closed by order of the Department 159 of Environmental Protection. Any use of the proceeds or interest 160 for purposes of landfill closure before July 1, 1993, is 161 ratified. The proceeds and any interest may not be used for the 162 operational expenses of infrastructure, except that a county 163 that has a population of fewer than 75,000 and that is required 164 to close a landfill may use the proceeds or interest for long 165 term maintenance costs associated with landfill closure. 166 Counties, as defined in s. 125.011, and charter counties may, in 167 addition, use the proceeds or interest to retire or service 168 indebtedness incurred for bonds issued before July 1, 1987, for 169 infrastructure purposes, and for bonds subsequently issued to 170 refund such bonds. Any use of the proceeds or interest for 171 purposes of retiring or servicing indebtedness incurred for 172 refunding bonds before July 1, 1999, is ratified. 173 1.For the purposes of this paragraph, the term 174 infrastructure means: 175 a.Any fixed capital expenditure or fixed capital outlay 176 associated with the construction, reconstruction, or improvement 177 of public facilities that have a life expectancy of 5 or more 178 years, any related land acquisition, land improvement, design, 179 and engineering costs, and all other professional and related 180 costs required to bring the public facilities into service. For 181 purposes of this sub-subparagraph, the term public facilities 182 means facilities as defined in s. 163.3164 s. 163.3164(41), s. 183 163.3221(13), or s. 189.012(5), and includes facilities that are 184 necessary to carry out governmental purposes, including, but not 185 limited to, fire stations, general governmental office 186 buildings, and animal shelters, regardless of whether the 187 facilities are owned by the local taxing authority or another 188 governmental entity. 189 b.A fire department vehicle, an emergency medical service 190 vehicle, a sheriffs office vehicle, a police department 191 vehicle, or any other vehicle, and the equipment necessary to 192 outfit the vehicle for its official use or equipment that has a 193 life expectancy of at least 5 years. 194 c.Any expenditure for the construction, lease, or 195 maintenance of, or provision of utilities or security for, 196 facilities, as defined in s. 29.008. 197 d.Any fixed capital expenditure or fixed capital outlay 198 associated with the improvement of private facilities that have 199 a life expectancy of 5 or more years and that the owner agrees 200 to make available for use on a temporary basis as needed by a 201 local government as a public emergency shelter or a staging area 202 for emergency response equipment during an emergency officially 203 declared by the state or by the local government under s. 204 252.38. Such improvements are limited to those necessary to 205 comply with current standards for public emergency evacuation 206 shelters. The owner must enter into a written contract with the 207 local government providing the improvement funding to make the 208 private facility available to the public for purposes of 209 emergency shelter at no cost to the local government for a 210 minimum of 10 years after completion of the improvement, with 211 the provision that the obligation will transfer to any 212 subsequent owner until the end of the minimum period. 213 e.Any land acquisition expenditure for a residential 214 housing project in which at least 30 percent of the units are 215 affordable to individuals or families whose total annual 216 household income does not exceed 120 percent of the area median 217 income adjusted for household size, if the land is owned by a 218 local government or by a special district that enters into a 219 written agreement with the local government to provide such 220 housing. The local government or special district may enter into 221 a ground lease with a public or private person or entity for 222 nominal or other consideration for the construction of the 223 residential housing project on land acquired pursuant to this 224 sub-subparagraph. 225 f.Instructional technology used solely in a school 226 districts classrooms. As used in this sub-subparagraph, the 227 term instructional technology means an interactive device that 228 assists a teacher in instructing a class or a group of students 229 and includes the necessary hardware and software to operate the 230 interactive device. The term also includes support systems in 231 which an interactive device may mount and is not required to be 232 affixed to the facilities. 233 2.For the purposes of this paragraph, the term energy 234 efficiency improvement means any energy conservation and 235 efficiency improvement that reduces consumption through 236 conservation or a more efficient use of electricity, natural 237 gas, propane, or other forms of energy on the property, 238 including, but not limited to, air sealing; installation of 239 insulation; installation of energy-efficient heating, cooling, 240 or ventilation systems; installation of solar panels; building 241 modifications to increase the use of daylight or shade; 242 replacement of windows; installation of energy controls or 243 energy recovery systems; installation of electric vehicle 244 charging equipment; installation of systems for natural gas fuel 245 as defined in s. 206.9951; and installation of efficient 246 lighting equipment. 247 3.Notwithstanding any other provision of this subsection, 248 a local government infrastructure surtax imposed or extended 249 after July 1, 1998, may allocate up to 15 percent of the surtax 250 proceeds for deposit into a trust fund within the countys 251 accounts created for the purpose of funding economic development 252 projects having a general public purpose of improving local 253 economies, including the funding of operational costs and 254 incentives related to economic development. The ballot statement 255 must indicate the intention to make an allocation under the 256 authority of this subparagraph. 257 Section 4.This act shall take effect July 1, 2025.