Agenda - Planning Commission - 08/03/2017

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fluctuates with the assessed valuation of the property, with the expenses of the improve- ment, or in accordance with the manner in which the assessed property is used. Thus, strictly speaking, a special assess- ment is not really a tax, but rather a benefit to specific real property financed through use of public credit. Property -Related Fees A property -related "fee" or "charge" is any levy other than an ad valorem tax, a special tax, or a special assessment that is imposed by a local government on a parcel or a per- son as an incident of property ownership. These usually include user fees or charges for property -related services, but do not apply to fees or charges imposed as a condition of property development, such as development impact fees. The rationale for distinguishing between property -related fees and development impact fees is that the development impact fees are imposed as an incident of the voluntary act of development, whereas property -related fees arise from property ownership. OVERVIEW OF DEVELOPMENT IMPACT FEE ELIGIBILITY IN THE UNITED STATES As previously discussed, most individual states have established their own statutory regimes that are specific to development impact fees. Set forth below is a listing of the different types of development impact fees eligible for use by local governments in vari- ous jurisdictions throughout the United States as of zo15. As Figure 1 shows, all surveyed juris- dictions allow for the imposition of fees for development -related impacts to roads. On the other side of the spectrum are school fees, which are only allowed in io of the states ana- lyzed in the survey. As for the average amounts of impact fees charged per type of land use, residential uses are typically charged higher amounts of impact Fees per unit in comparison to every 1,00o square feet of nonresidential uses, including retail, office, and industrial. Overall, single-family residential uses are charged the highest amount of total impact fees and industrial uses are charged the lowest. (See Figure 4.) Furthermore, the types of fees resulting in the highest amounts of charges incurred by residential uses are typically for impacts Figure 1: Facilities Eligible for Impact Fees by State State Roads Water Sewer Water Parks Fire Police Library Waste School Arizona (cities) Arizona (counties) Arkansas (cities) California Colorado Florida Georgia Hawaii Idaho Illinois Indiana Maine Maryland Montana Nevada New Hampshire New Jersey New Mexico Oklahoma Oregon Pennsylvania Rhode Island South Carolina Texas (cities) Utah Vermont Virginia**** Washington �`X ) ) `'X X West Virginia .X X _X, X. `- X X I` .X. Wisconsin (cities) X X X.: X XI XI X X X * can be imposed by super -majority vote of city council or unanimous vote of county commission **school construction tax up to $1,600 per unit authorized in districts with populations up to 50,000 (NRS 387.331) *** development tax of up to $1.00/sq. ft. for residential and $0.50/sq. ft. for nonresidential may be imposed by school districts **** impact fees may be imposed on by -right residential subdivision of agriculturally -zoned parcels for a broad array of facilities under certain circumstances Source: Clancy Mullen, Summary of State Impact Fee Acts, August 2015 (www.imoactfees.com - state information) $12,000 $11,000 $10,000 $9,000 $8,000 $7,000 $8,000 $5,000 $4,000 $2,000 $2,000 $1,000 $0 Figure 4, Average Fees by Land Use, 2015 $11,868 single -Family (unit) Multi -Family (unit) $6,165 $9,345 Retail (1,000 sq. ft.) to Non -Utility Fees inTotal Impact Fees Office (1,000 sq. ft.) 52.751 $3,150 Industrial (1,000 sq. ft.) ZONINGPRACTICE 7.17 AMERICAN PLANNING ASSOCIATION (page 5