§ 2-29-90. Exemptions and allowable credits.

(a)

The following land development activities are exempt from payment of the educational facilities impact fee:

(1)

Alterations or expansion of an existing building where no additional residential units are created, where the use of such building is not changed, and where no additional public school enrollment will be generated over and above the number produced by the existing use.

(2)

The construction of accessory buildings or structures which will not produce additional public school enrollment over and above that generated by the principal building or use of the land.

(3)

The replacement of a destroyed or partially destroyed building or structure with a new building or structure of the same number of dwelling units and use on the same parcel of land, provided that no additional public school enrollment will be generated over and above that produced by the original use of the land, and that such destruction occurred after July 1, 2002.

(4)

The installation of a replacement mobile home on a lot or other such site when the impact fee pertaining to the site has previously been paid pursuant to this division or where a residential mobile home legally existed on such site on or before the effective date of this division.

(5)

Dwelling units in subdivisions, mobile home or manufactured housing parks and multifamily dwellings that are housing for older persons, in compliance with the terms and provisions of the Federal Fair Housing Act, Title VIII of the Civil Rights Act of 1968, as amended by the Fair Housing Amendments Act of 1988, the Housing of Older Persons Act of 1995, 42 U.S.C. § 3601-19 and Section 760.29, Florida Statutes (2001). To qualify for such exemption, the applicant shall provide the following to the superintendent and the collecting government:

a.

A recorded declaration of covenants and restrictions not subject to revocation or amendment for a period of at least thirty (30) years from the date of recording which provides [for the following subparagraphs] 1. and either 2. or 3.:

1.

A prohibition for any resident under the age of eighteen (18) years from residing with any dwelling unit as a permanent resident; and

2.

At least eighty (80) per cent of the occupied units shall be occupied by at least one person fifty-five (55) years of age or older and the housing facility complies with 24 C.F.R. 100.305, 100.306 and 100.307, as may be amended; or

3.

All occupied units are solely occupied by persons sixty-two (62) years of age or older.

b.

A copy of a certified letter filed with the Florida Commission on Human Relations registering such dwelling units with the State of Florida pursuant to Section 760.29, Florida Statutes.

In the event that such dwelling units, subdivisions, mobile home or manufactured housing parks or multifamily dwellings cease operating as a housing for older persons as set forth above, then educational facilities impact fees shall be assessed and payable.

(b)

Nothing herein precludes the county, school board or a municipality from entering into agreements with affordable housing providers to subsidize the educational facilities impact fees so long as the trust account is fully funded for these units.

(c)

Any claim of exemption must be made prior to or simultaneously with an application for a residential development permit.

(d)

Credits against the impact fee:

(1)

The value of all land dedications for educational purposes and all educational facilities improvements made, which are needed or required by the district and approved and accepted by the school board, shall be creditable against the educational facilities impact fee due for the land development activity. The credits shall be determined in the manner prescribed below.

(2)

Any person may seek to obtain a credit against the educational facilities impact fee for dedications and improvements made pursuant to this subsection. The offer to make such a dedication must specifically request educational facilities impact fee credits. Construction of all improvements must be in accordance with design standards and specifications prescribed by the applicable state law, administrative rule, or by policy of the school board. If the school board accepts the offer to dedicate the value of the credits shall be determined as set forth below.

(3)

The following rules shall apply to the determination of the value of credits which are available to the feepayer:

a.

Credit for the dedication of land or interest therein shall be valued at:

1.

By fair market value established by at least two (2) certified state appraisers obtained at the cost of the applicant, acceptable to the school board.

2.

By such other appropriate method as the superintendent or school board may have approved for particular land dedications or facility improvements made prior to the effective date of this division.

b.

Credit for the dedication of land shall be provided when the land or interest therein has been conveyed to, and accepted by, the school board under the then current policy for the acceptance of dedicated or conveyed lands for this purpose.

c.

Credit for construction of educational facilities shall be provided only after the feepayer has submitted acceptable engineering drawings and specifications and construction cost estimates to the school board. The school board shall determine the amount of any credit for educational facility improvements, based upon either these cost estimates or upon alternative engineering criteria and construction cost estimates if the school board determines that such estimates submitted by the feepayer are either unreliable or inaccurate. The school board shall provide the feepayer and the chief administrative officer of the collecting government with a letter certifying the amount of the credit to be granted, the reason for the credit, and the legal description or other adequate description of the development to which the credit may be applied. The feepayer must sign and date a duplicate copy of such letter indicating his or her agreement to the terms of the letter. No credit shall be awarded unless the letter signed by the feepayer is returned to the school board and the chief administrative officer of the collecting government.

d.

Credits against impact fees otherwise due shall not be provided until:

1.

The construction is completed and accepted by the school board or by the appropriate state agency, whichever is applicable;

2.

A suitable maintenance and defect warranty bond is received and approved by the school board, when applicable; and

3.

All design, construction, inspection, testing and acceptance procedures are in strict compliance with the then current requirements of the school board and the Florida Department of Education, when applicable. Credit may be provided before completion of a specified educational facility, if adequate assurances are given by the feepayer that the standards set out in subparagraph c. will be met and if the feepayer posts adequate security, as provided below, for the costs of such construction. Security in the form of a payment and performance bond, an irrevocable letter of credit, an escrow agreement, or any other functionally equivalent security shall be posted with and approved by the school board. The amount of the adequate security shall be determined by the school board. If the building or improvement will not be constructed within one year of the acceptance of the offer by the school board, the amount of the adequate security may be increased in an amount as determined by the school board consistent with school board policy.

(4)

Credits may be transferred among development units under the same ownership at the time the credit was approved or to an affordable housing trust fund.

(5)

No credit shall be granted for any dedications or improvements made prior to July 1, 2002, unless a development order requiring such dedication or improvement specifically provides for the granting of educational facility impact fee credits.

(Ord. No. 16-03, § 3(Exh. A), 1-7-16, eff. 4-18-16)