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S1099.....................................................by TRANSPORTATION SCHOOL DISTRICTS - Amends existing law to provide that a development impact fee ordinance shall exempt public school districts from development impact fees for construction by the school district of any facility used in the educational process. 02/09 Senate intro - 1st rdg - to printing 02/12 Rpt prt - to Loc Gov
|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-sixth Legislature First Regular Session - 2001IN THE SENATE SENATE BILL NO. 1099 BY TRANSPORTATION COMMITTEE 1 AN ACT 2 RELATING TO DEVELOPMENT IMPACT FEES; AMENDING SECTION 67-8204, IDAHO CODE, TO 3 PROVIDE THAT A DEVELOPMENT IMPACT FEE ORDINANCE SHALL EXEMPT PUBLIC SCHOOL 4 DISTRICTS FROM DEVELOPMENT IMPACT FEES FOR CONSTRUCTION BY THE SCHOOL DIS- 5 TRICT OF ANY FACILITY USED IN THE EDUCATIONAL PROCESS AND TO MAKE TECHNI- 6 CAL CORRECTIONS; DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE APPLICA- 7 TION. 8 Be It Enacted by the Legislature of the State of Idaho: 9 SECTION 1. That Section 67-8204, Idaho Code, be, and the same is hereby 10 amended to read as follows: 11 67-8204. MINIMUM STANDARDS AND REQUIREMENTS FOR DEVELOPMENT IMPACT FEES 12 ORDINANCES. Governmental entities which comply with the requirements of this 13 chapter may impose by ordinance development impact fees as a condition of 14 development approval on all developments. 15 (1) A development impact fee shall not exceed a proportionate share of 16 the cost of system improvements determined in accordance with section 67-8207, 17 Idaho Code. Development impact fees shall be based on actual system improve- 18 ment costs or reasonable estimates of such costs. 19 (2) A development impact fee shall be calculated on the basis of levels 20 of service for public facilities adopted in the development impact fee ordi- 21 nance of the governmental entity that are applicable to existing development 22 as well as new growth and development. The construction, improvement, expan- 23 sion or enlargement of new or existing public facilities for which a develop- 24 ment impact fee is imposed must be attributable to the capacity demands gener- 25 ated by the new development. 26 (3) A development impact fee ordinance shall specify the point in the 27 development process at which the development impact fee shall be collected. 28 The development impact fee may be collected no earlier than the commencement 29 of construction of the development, or the issuance of a building permit or a 30 manufactured home installation permit, or as may be agreed by the developer 31 and the governmental entity. 32 (4) A development impact fee ordinance shall be adopted in accordance 33 with the procedural requirements of section 67-8206, Idaho Code. 34 (5) A development impact fee ordinance shall include a provision permit- 35 ting individual assessments of development impact fees under guidelines estab- 36 lished in the ordinance. 37 (6) A development impact fee ordinance shall provide a process whereby a 38 developer shall receive, upon request, a written certification of the develop- 39 ment impact fee schedule or individual assessment for a particular project, 40 which shall establish the development impact fee for a period of one (1) year 41 from the date of the certification. The certification shall include an expla- 42 nation of the calculation of the impact fee including an explanation of fac- 43 tors considered under section 67-8207, Idaho Code. The certification shall 2 1 also specify the system improvement(s) for which the impact fee is intended to 2 be used. 3 (7) A development impact fee ordinance shall include a provision for cre- 4 dits in accordance with the requirements of section 67-8209, Idaho Code. 5 (8) A development impact fee ordinance shall include a provision prohib- 6 iting the expenditure of development impact fees except in accordance with the 7 requirements of section 67-8210, Idaho Code. 8 (9) A development impact fee ordinance may provide for the imposition of 9 a development impact fee for system improvement costs incurred subsequent to 10 adoption of the ordinance to the extent that new growth and development will 11 be served by the system improvements. 12 (10) A development impact fee ordinance may exempt all or part of a par- 13 ticular development project from development impact fees provided that such 14 project is determined to create affordable housing, provided that the public 15 policy which supports the exemption is contained in the governmental entity's 16 comprehensive plan and provided that the exempt development's proportionate 17 share of system improvements is funded through a revenue source other than 18 development impact fees. 19 (11) A development impact fee ordinance shall provide that development 20 impact fees shall only be spent for the category of system improvements for 21 which the fees were collected and either within or for the benefit of the ser- 22 vice area in which the project is located. 23 (12) A development impact fee ordinance shall provide for a refund of 24 development impact fees in accordance with the requirements of section 25 67-8211, Idaho Code. 26 (13) A development impact fee ordinance shall establish for a procedure 27 for timely processing of applications for determination by the governmental 28 entity regarding development impact fees applicable to a project, individual 29 assessment of development impact fees, credits or reimbursements to be allowed 30 or paid under section 67-8209, Idaho Code, and extraordinary impact. 31 (14) A development impact fee ordinance shall provide for appeals regard- 32 ing development impact fees in accordance with the requirements of section 33 67-8212, Idaho Code. 34 (15) A development impact fee ordinance must provide a detailed descrip- 35 tion of the methodology by which costs per service unit are determined. The 36 following methodologies shall be acceptable: 37 (a) The development impact fee per service unit may not exceed the amount 38 determined by dividing the costs of the capital improvements described in 39 section 67-8208(1)(f), Idaho Code, by the total number of projected ser- 40 vice units described in section 67-8208(1)(g), Idaho Code. If the number 41 of new service units projected over a reasonable period of time is less 42 than the total number of new service units shown by the approved land use 43 assumptions at full development of the service area, the maximum impact 44 fee per service unit shall be calculated by dividing the costs of the part 45 of the capital improvements necessitated by and attributable to the pro- 46 jected new service units described in section 67-8208(1)(g), Idaho Code, 47 by the total projected new service units described in that section. 48 (b) An alternative methodology may be used by a governmental entity pro- 49 vided that the governmental entity can demonstrate that such alternative 50 methodology accurately calculates the proportionate share of the impact of 51 the proposed development on the capacity of system improvements in terms 52 of generally accepted engineering and planning principles. 53 (16) A development impact fee ordinance shall include a schedule of devel- 54 opment impact fees for various land uses per unit of development. The ordi- 55 nance shall provide that a developer shall have the right to elect to pay a 3 1 project's proportionate share of system improvement costs by payment of 2 development impact fees according to the fee schedule as full and complete 3 payment of the development project's proportionate share of system improvement 4 costs, except as provided in section 67-8214(3), Idaho Code. 5 (17) After payment of the development impact fees or execution of an 6 agreement for payment of development impact fees, additional development 7 impact fees or increases in fees may not be assessed unless the number of ser- 8 vice units increases or the scope or schedule of the development changes. In 9 the event of an increase in the number of service units or schedule of the 10 development changes, the additional development impact fees to be imposed are 11 limited to the amount attributable to the additional service units or change 12 in scope of the development. 13 (18) No system for the calculation of development impact fees shall be 14 adopted which subjects any development to double payment of impact fees. 15 (19) A development impact fee ordinance shall exempt from development 16 impact fees the following:activities:17 (a) Rebuilding the same amount of floor space of a structure which was 18 destroyed by fire or other catastrophe, providing the structure is rebuilt 19 and ready for occupancy within two (2) years of its destruction; 20 (b) Remodeling or repairing a structure which does not increase the num- 21 ber of service units; 22 (c) Replacing a residential unit, including a manufactured home, with 23 another residential unit on the same lot, provided that the number of ser- 24 vice units does not increase; 25 (d) Placing a temporary construction trailer or office on a lot; 26 (e) Constructing an addition on a residential structure which does not 27 increase the number of service units;and28 (f) Adding uses that are typically accessory to residential uses, such as 29 tennis courts or clubhouses, unless it can be clearly demonstrated that 30 the use creates a significant impact on the capacity of system improve- 31 ments; and 32 (g) Public school districts for construction of any facility used in the 33 educational process. 34 (20) A development impact fee will be assessed for installation of a modu- 35 lar building, manufactured home or recreational vehicle unless the fee payer 36 can demonstrate by documentation such as utility bills and tax records, 37 either: 38 (a) That a modular building, manufactured home or recreational vehicle 39 was legally in place on the lot or space prior to the effective date of 40 the development impact fee ordinance; or 41 (b) That a development impact fee has been paid previously for the 42 installation of a modular building, manufactured home or recreational 43 vehicle on that same lot or space. 44 (21) A development impact fee ordinance shall include a process for deal- 45 ing with a project which has extraordinary impacts. 46 (22) A development impact fee ordinance shall provide for the calculation 47 of a development impact fee in accordance with generally accepted accounting 48 principles. A development impact fee shall not be deemed invalid because pay- 49 ment of the fee may result in an incidental benefit to owners or developers 50 within the service area other than the person paying the fee. 51 (23) A development impact fee ordinance shall include a description of 52 acceptable levels of service for system improvements. 53 SECTION 2. An emergency existing therefor, which emergency is hereby 54 declared to exist, this act shall be in full force and effect on and after its 4 1 passage and approval, and retroactively to January 1, 2001.
STATEMENT OF PURPOSE RS 10980 The purpose of this legislation is to exempt public school districts from paying impact fees on all facilities related to educational use. The taxpayers of Idaho, both at the state level and at the local level, pay taxes for education for the sole purpose of educating the youth of Idaho, and not for the purpose of building local roads. The impact fee for highway districts imposed on school districts causes the taxpayer to pay for both education and roads at the same time without the taxpayer knowing they are doing so. One governmental agency, such as a highway district, should not impose an impact fee on another governmental agency. often, a new facility related to education eliminates or transfers employees from one site to another. Thus, it does not create a new impact on roads, but reduces an impact in one area and moves it to another. FISCAL IMPACT There will be no impact on the state general budget. Contact Name: Senator Cecil Ingram Phone: 332 1332 STATEMENT OF PURPOSE/FISCAL NOTE S 109