§ 8.7-16. Exemptions.

A.

The following shall be exempted from payment of impact fees:

1.

Alterations or expansion of an existing dwelling unit where no additional dwelling units are created.

2.

The alteration or expansion of an accessory building or structure which will not create additional dwelling units or will not increase the usable square footage associated with the principal building or use of the land.

3.

The replacement of a dwelling unit or building with a new dwelling unit or building where no additional dwelling units or square footage are created and where the existing and replacement buildings or dwelling units are located on the same lot; provided that (i) a completed application for a building permit for construction of the replacement dwelling unit or building which has been destroyed or otherwise rendered uninhabitable must be submitted to either county or municipal building officials within five (5) years of the date such building or dwelling unit was destroyed or rendered uninhabitable, and (ii) a certificate of occupancy must be issued for the replacement building or dwelling unit within two (2) years of the issuance of a building permit, in order to be exempted from the payment of impact fees.

4.

The issuance of a tie-down permit for a mobile home on which impact fees have previously been paid for the lot upon which the mobile home is to be situated.

5.

Government-owned residential construction and government-owned buildings.

6.

The construction, alteration or expansion of any structure within a core improvement area within the unincorporated area that is formally recognized and designated by resolution of the board or a municipal core improvement area that is formally recognized and designated by an interlocal agreement between the county and a city, provided the city has waived the imposition of impact fees within such area, excluding water and sewer utility impact fees. Before this exemption shall apply within a core improvement area within the unincorporated area, the board must pass a resolution recognizing the affected area including a legal description thereof and providing for impact fee exemptions therein. Before this exemption shall apply within a municipal core improvement area, the city and the county shall enter into an interlocal agreement recognizing the affected area along with a legal description.

7.

Any residential construction that qualifies as affordable housing and meets the following requirements:

a.

Any person seeking an affordable housing exemption shall file with the county manager an application for exemption prior to the impact fee payment date pursuant to section 8.7-11 for the proposed residential construction. The application for exemption shall contain the following:

i.

The name and address of the owner;

ii.

The legal description of the residential construction;

iii.

The proposed selling price or the proposed rental price, as applicable;

iv.

Evidence that the residential construction shall be occupied by low income persons or very-low-income persons; and

v.

Evidence that the residential construction is part of a multifamily project, which is funded by a governmental affordable housing program, if applicable.

b.

For residential construction to receive an affordable housing exemption, it must meet all the requirements of affordable housing as provided herein, and these requirements must continue for a period of at least seven (7) years from the date of issuance of a certificate of occupancy, unless otherwise provided in section 8.7-16.A.7.a. The county reserves the right to audit the records of any person or owner granted an affordable housing impact fee exemption hereunder throughout this seven-year period in order to ensure continued compliance with the requirements set forth herein.

c.

If the residential construction meets the requirements for an affordable housing exemption, the county manager shall issue an exemption. The exemption shall be presented in lieu of payment of the impact fees.

d.

The amount of the impact fees shall not be increased to replace any revenue lost due to the affordable housing exemption.

e.

In the event the residential dwelling unit fails to meet the restrictions of affordable housing as provided herein within the seven-year period following the issuance of the certificate of occupancy such that the property no longer qualifies as affordable housing and is no longer occupied by low-income persons or very low-income persons, impact fees in the amount previously exempted shall be immediately due; provided, however, if during the seven-year period following the issuance of the certificate of occupancy, the owner seeks to convey the residential dwelling unit in accordance with the Polk County short sale impact fee waiver policy, and all terms, conditions and restrictions set forth in such policy have been met, then the board shall have the authority to (1) waive up to the full amount of the impact fees for said residential dwelling unit which would otherwise be due as a result of the conveyance; (2) release any claim of lien the county may have filed against the property in accordance with this section 8.7-16.A.7; and (3) determine the amount of compensation that shall be charged to the owner, if any, as consideration for such waiver and release. In making its determination as to whether to grant such waiver and release and, if granted, the amount of compensation to be charged, the board shall apply the Polk County short sale impact fee waiver policy guidelines as adopted, and may be amended from time to time, by the board by resolution.

8.

The construction, alteration or expansion of a dwelling unit for the purpose of providing living quarters for one or more natural or adoptive parents or grandparents of the owner or the owner's spouse which satisfies the requirements of Article VII, Section 4 of the Constitution of the State of Florida, Section 193.703, Florida Statutes, and Ordinance No. 06-083, and meets the following requirements:

a.

Any person seeking an exemption pursuant to this subsection shall file with the county manager an application for exemption prior to the impact fee payment date pursuant to section 8.7-11 for the proposed construction. The application for exemption shall contain the following:

i.

The name and address of the owner;

ii.

The legal description of the residential property;

iii.

Evidence that the residential property is the legal homestead of the owner;

iv.

Confirmation that the occupants of the living quarters are the natural or adoptive parents or grandparents of the owner or the owner's spouse; and

v.

Evidence that at least one occupant of such living quarters is at least sixty-two (62) years of age.

b.

The construction of the living quarters for a parent or grandparent must be in compliance with the Polk County Land Development Code.

c.

If the construction, alteration or expansion meets the requirements for an exemption pursuant to this subsection, the county manager shall issue an exemption. The exemption shall be presented in lieu of payment of the impact fees.

d.

The exemption for construction of living quarters for a parent or grandparent shall only apply for so long as at least one such qualifying parent or grandparent maintains his or her primary place of residence in such living quarters. The owner shall provide a copy of its application to the property appraiser for reduction in assessed value required pursuant to section 102-303, Ordinance No. 06-083 to the county manager each year in order to maintain the exemption. If the owner's property no longer qualifies for the exemption, the owner shall submit an application for reevaluation to the county manager providing evidence of the revised use of the living quarters. The county manager shall review the application for reevaluation and determine whether the living quarters constitute a separate dwelling unit as defined herein. If the county manager determines that such living quarters constitute an additional dwelling unit on the property, the impact fees in effect at the time of the change in circumstances shall be immediately due. If the county manager determines that such living quarters do not constitute an additional dwelling unit, no impact fees shall be collected.

e.

The amount of the impact fees shall not be increased to replace any revenue lost due to the exemption for construction of living quarters for a parent or grandparent.

9.

Any land development or construction within a planned residential community shall be exempted from payment of impact fees, provided that the following requirements are met:

a.

Any person seeking a developmentally disabled planned residential community impact fee exemption shall file with the county manager an application for exemption prior to the impact fee payment date pursuant to section 8.7-11 for the proposed development or construction. The application for exemption shall contain the following:

i.

The name and address of the owner (and of the applicant, if different);

ii.

The name and address of the sponsoring agency (as defined in Section 419.001(1)F, Florida Statutes), if applicable;

iii.

The name by which the planned residential community is to be known;

iv.

The name of the person(s) under whose management or supervision the planned residential community will be conducted;

v.

The legal description of the real property upon which the planned residential community will be constructed;

vi.

The type and number of community residential homes, as defined in Section 419.001(1)A, Florida Statutes, or other supported-living homes that will be constructed within the planned residential community;

vii.

The number of residents who will reside within the planned residential community (and specify the number of residents to live in each of the homes as described in item iv, above);

viii.

A description of the types of services to be provided by the planned residential community;

ix.

The proposed selling price, rental price, or other fees to be charged to each resident for occupancy within the planned residential community;

x.

If licensure of any home within the planned residential community is required pursuant to Section 419.001, Florida Statutes, complete copies of both the application for such licensure and the facility license itself must be provided;

xi.

A copy of a fully executed and recordable lien upon the property in the amount of the impact fees exempted hereunder. Such lien will require the payment of the impact fees, at the rate in effect at the time of the change in circumstances, in the event the property fails to meet the restrictions of a planned residential community as provided herein with the seven-year period following the issuance of the certificate of occupancy. Such lien will have priority over all other liens except for taxes and other governmental lines and assessments; and

xii.

Any other information that the county manager determines is necessary to evaluate the application for exemption.

b.

For land development or construction to receive a developmentally disabled planned residential community impact fee exemption, it must meet all the restrictions of a planned residential community as provided herein, and evidence continued compliance with Chapter 419, Florida Statutes, and other applicable law, for a period of at least seven (7) years from the date of issuance of a certificate of occupancy.

c.

If the land development or construction meets the requirements for a developmentally disabled planned residential community impact fee exemption, the county manager shall issue an exemption. The exemption shall be presented in lieu of payment of the impact fees.

d.

The amount of the impact fees shall not be increased to replace any revenue lost due to the developmentally disabled planned residential community impact fee exemption.

e.

When granted a developmentally disabled planned residential community impact fee exemption, the applicant or owner shall annually submit to the county by December thirty-first a report demonstrating its continued eligibility for the exemption. In the event the property fails to meet the restrictions of a planned residential community as provided herein within the seven-year period following issuance of the certificate of occupancy, the impact fees in effect at the time of the change in circumstances shall be immediately due and payable.

B.

Any applicant may seek a refund of impact fees due to an exemption contained in subsection A above. Such request for refund shall be submitted within ninety (90) days of initial payment of said impact fee unless otherwise approved by the county manager.

(Ord. No. 18-048, § II(2.06), 7-24-18)