Chapter 15.18
SCHOOL DISTRICT IMPACT FEES
Sections:
15.18.010 Findings and authority.
15.18.020 Definitions.
15.18.030 Assessment of impact fees.
15.18.040 Exemptions.
15.18.050 Credits.
15.18.060 Tax adjustments.
15.18.070 Appeals.
15.18.080 Authorization for the school interlocal agreement and the establishment of the schools impact fee account.
15.18.090 Refunds.
15.18.100 Use of funds.
15.18.110 School impact fees and administrative fees.
15.18.120 Fee adjustments.
15.18.130 Independent fee calculations.
15.18.140 Existing authority unimpaired.
15.18.150 Severability.
15.18.010 Findings and authority.
The city council of the city of Burlington hereby finds and determines that new residential development in the city of Burlington will create additional demand and need for school facilities in the city of Burlington, and that new residential development should pay a proportionate share of the cost of school facilities needed to serve the new residential development. Therefore, pursuant to chapter 82.02 RCW, the city council adopts this chapter to assess impact fees for school facilities. The provisions of this chapter shall be liberally construed in order to carry out the purposes of the city council in establishing the impact fee program. (Ord. 1285 § 1, 1995).
15.18.020 Definitions.
A. “Act” means the Growth Management Act, Chapter 17, Laws of 1990, 1st Ex. Sess., chapter 36.70A RCW et seq., and Chapter 32, Laws of 1991, 1st Sp. Sess., as now in existence or as hereafter amended.
B. “Building permit” means an official document or certification which is issued by the building official and which authorizes the construction, alteration, enlargement, conversion, reconstruction, remodeling, rehabilitation, erection, demolition, moving or repair of a building or structure, as specified in the Uniform Building Code.
C. “Capital facilities” means the facilities or improvements included in a capital budget.
D. “Capital facilities plan” means the capital facilities plan adopted by the board of directors of Burlington-Edison School District No. 100.
E. “Director” means the director of the city of Burlington planning department.
F. “District No. 100” or the “district” means the Burlington-Edison School District No. 100, Skagit County, Washington.
G. “Encumbered” means to reserve, set aside, or otherwise earmark the impact fees in order to pay for commitments, contractual obligations, or other liabilities incurred for public facilities.
H. “Feepayer” is the responsible party for a land use or construction permit for residential development.
I. “Impact fee” means a payment of money imposed by the city of Burlington on the development of a residential structure pursuant to this chapter as a condition of granting a land use permit and/or a building permit in order to pay for the school facilities needed to serve new residential growth and development. “Impact fee” does not include a reasonable permit fee, an application fee, the administrative fee for collecting and handling school impact fees, the cost of reviewing independent fee calculations, or the administrative fee required for an appeal pursuant to this chapter.
J. “Impact fee account” means the account established for the school facilities for which impact fees are collected.
K. “Independent fee calculation” means the school impact calculation and/or economic documentation prepared by a feepayer, or District No. 100, to support the assessment of an impact fee other than by the use of the schedule attached as Appendix A to this chapter.
L. “Interest” means the average interest rate earned by District No. 100 in the last fiscal year, if not otherwise defined.
M. “Interlocal agreement” means the school interlocal agreement by and between the city of Burlington and District No. 100 as authorized in this chapter.
N. “Land use permit” is a consolidated development approval or permit issued pursuant to chapter 17.68 BMC.
O. “Owner” means the owner of record of real property or the owner’s authorized agent.
P. “Residential structure” means a house, apartment, mobile home, manufactured home or modular home used as a place of residence.
Q. “School facilities” means facilities owned or operated by District No. 100, or the facilities or improvements included in the district’s capital budget and/or capital facilities plan.
R. “Standard of service” means the standard adopted by District No. 100 which identifies the program year, the class size by grade span and taking into account the requirements of students with special needs, the program capacity, the number of classrooms, the types of facilities the district believes will best serve its student population, and other factors as identified by the district.
S. “Voluntary agreement” means an agreement between a developer and District No. 100 as authorized by RCW 82.02.020 and chapter 15.13 BMC. (Ord. 1285 § 1, 1995).
15.18.030 Assessment of impact fees.
A. The city shall impose and District No. 100 shall collect impact fees, based on the schedule in Appendix A, from any applicant seeking a land use permit or approval and/or a building permit from the city for any residential development activity within the city; provided that the city shall reevaluate the fees at the time school impact fees are considered by Skagit County for the remainder of the district.
B. Impact fees shall be paid at the time of building permit issuance, based on the fee schedule in place at the time of permit application. The director shall verify that all required school impact fees and/or credits have been collected prior to permit issuance. (Ord. 1285 § 1, 1995).
15.18.040 Exemptions.
A. The following shall be exempted from the payment of all school impact fees:
1. Any form of housing permanently dedicated for senior citizens, defined as over 55 years of age, with the necessary covenants or declarations of restrictions recorded on the property;
2. Replacement of a residential structure on a site within 12 months of the demolition or removal of the prior residence;
3. Alterations or expansion or enlargement or remodeling or rehabilitation or conversion of an existing dwelling unit where no additional units are created;
4. All nonresidential construction.
B. Except as otherwise provided pursuant to the terms of a voluntary agreement, plat condition or State Environmental Policy Act mitigation condition entered into between District No. 100 and a developer, or imposed by the city, the payment of fees, the dedication of land, or the construction of a school facility by the developer pursuant to the terms of a voluntary agreement entered into between District No. 100 and a developer prior to the effective date of the ordinance codified in this chapter shall be deemed to be complete mitigation for the impacts of the specific development on District No. 100. The units in the identified development shall be exempt from the payment of school impact fees for District No. 100. The developer shall provide to the director documentation demonstrating compliance with the terms of the voluntary agreement.
C. The director shall be authorized to determine whether a particular development activity falls within an exemption identified in this section, in any other section, or under other applicable law. (Ord. 1285 § 1, 1995).
15.18.050 Credits.
A. The feepayer shall direct the request for a credit or credits to the director who shall forward the request to District No. 100. The district shall first determine the general suitability of the land, improvements, and/or construction for district purposes. The district shall then determine whether the land, improvements, and/or the facility constructed are included within the district’s adopted capital facilities plan or the board of directors for District No. 100 may make the finding that such land, improvements, and/or facilities would serve the goals and objectives of the district’s capital facilities plan. The district shall forward its determination to the director, including cases where the district determines that the dedicated land, improvements, and/or construction are not suitable for district purposes. The director shall adopt the determination of District No. 100, and shall inform the applicant, in writing, of the adoption of the district’s determination.
B. For each request for a credit or credits, once District No. 100 has determined that the land, improvements, and/or construction would be suitable for district purposes, District No. 100 shall select an appraiser. The appraiser shall be directed to determine for the district the value of the dedicated land, improvements, or construction provided by the feepayer on a case-by-case basis.
C. The feepayer shall pay for the cost of the appraisal or request that the cost of the appraisal be deducted from the credit which the district may be providing to the feepayer, in the event that a credit is awarded.
D. After receiving the appraisal, District No. 100 shall provide the applicant with a letter or certificate setting forth the dollar amount of the credit, the reason for the credit where applicable, the legal description of the site donated, and the legal description or other adequate description of the project or development to which the credit may be applied. The applicant must sign and date a duplicate copy of such letter or certificate indicating his/her agreement to the terms of the letter or certificate, and return such signed document to the district before the impact fee credit will be awarded. The failure of the applicant to sign, date, and return such document within 60 calendar days shall nullify the credit. The district shall notify the director of the credit so that appropriate conditions can be placed on the approved plans and permit.
E. Any claim for credit must be made no later than 20 calendar days after the submission of an application for a building permit.
F. For each request for a credit for significant past tax payments made for particular school system improvements, the feepayer shall submit receipts and a calculation of past tax payments earmarked for or proratable to the particular school system improvements. (Ord. 1285 § 1, 1995).
15.18.060 Tax adjustments.
Pursuant to and consistent with the requirements of RCW 82.02.060, the capital facilities plan has provided adjustments for future taxes to be paid by the new development which are earmarked or proratable to the particular school system improvements which will serve the new development. The impact fee schedule in Appendix A has been reasonably adjusted for taxes and other revenue sources which are anticipated to be available to fund particular school system improvements. (Ord. 1285 § 1, 1995).
15.18.070 Appeals.
A. Appeals regarding the impact fees imposed on any development activity may only be taken by the feepayer of the property where such development activity will occur. No appeal shall be permitted unless and until the impact fees at issue have been paid.
B. Determinations with respect to the applicability of the impact fees to a land use permit and/or building permit, the availability of an exemption, the availability or value of a credit, or the decision concerning the independent fee calculation, or the fees imposed, or any other determination made pursuant to this chapter, can be appealed to the city council.
C. Appeals shall be filed within 15 working days of the issuance of a written determination by filing a notice of appeal specifying the grounds thereof, and depositing an administrative fee in the amount of $300.00. The director and the district shall transmit to the city council all papers constituting the record for the determination.
D. The city council shall fix a time for the hearing of the appeal, give notice to the parties of record, and decide the same. At the hearing, any party may appear in person or by agent or attorney.
E. The action of the city council shall be taken by the adoption of a motion by the city council. When taking any such final action, the city council shall make and enter findings of fact from the record and conclusions thereof which support its action.
F. The action of the city council approving, modifying, or rejecting a decision of the director and/or district shall be final and conclusive, unless within 20 calendar days from the date of the city council action District No. 100 or any feepayer applies for a writ or certiorari to the superior court of Washington for Skagit County, for the purpose of review of the action taken. (Ord. 1285 § 1, 1995).
15.18.080 Authorization for the school interlocal agreement and the establishment of the schools impact fee account.
A. The mayor is authorized to execute, on behalf of the city, an interlocal agreement for the collection, expenditure, and reporting of school impact fees; provided that, such interlocal agreement complies with the provisions of this section.
B. As a condition of the interlocal agreement, District No. 100 shall establish a schools impact account with the office of the Skagit County treasurer, who serves as the treasurer for District No. 100. The account shall be an interest-bearing account.
C. Funds withdrawn from the schools impact account for District No. 100 must be used in accordance with the provisions of this chapter. The interest earned shall be retained in this account and extended for the purposes for which the school impact fees were collected.
D. On an annual basis, pursuant to the interlocal agreement, District No. 100 shall provide a report to the city council on the schools impact account, showing the source and amount of all moneys collected, earned, or received, and the public improvements that were financed in whole or in part by impact fees.
E. School impact fees shall be expended or encumbered within six years of receipt, unless the city council identifies in written findings extraordinary and compelling reason or reasons for District No. 100 to hold the fees beyond the six-year period. Under such circumstances, the city council shall establish the period of time within which the impact fees shall be expended or encumbered, after consultation with District No. 100. (Ord. 1285 § 1, 1995).
15.18.090 Refunds.
A. If District No. 100 fails to extend or encumber the impact fees within six years of when the fees were paid, or where extraordinary or compelling reasons exist, such as other time periods as established pursuant to BMC 15.18.080, the current owner of the property on which impact fees have been paid may receive a refund of such fees. In determining whether impact fees have been extended or encumbered, impact fees shall be considered extended or encumbered on a first-in, first-out basis.
B. The city shall notify potential claimants by first class mail deposited with the United States Postal Service at the last known address of such claimants. A potential claimant or claimant must be the owner of the property.
C. Owners seeking a refund of impact fees must submit a written request for a refund of the fees to the director within one year of the date the right to claim the refund arises or the date that notice is given, whichever is later.
D. Any impact fees for which no application for a refund has been made within this one-year period shall be retained by District No. 100 and expended on the appropriate school facilities.
E. Refunds of impact fees under this section shall include any interest earned on the impact fees by District No. 100.
F. When the city seeks to terminate any or all components of the impact fee program, all unexpended or unencumbered funds from any terminated component or components, including interest earned, shall be refunded pursuant to this section. Upon the finding that any or all fee requirements are to be terminated, the city shall place notice of such termination and the availability of refunds in a newspaper of general circulation two times and shall notify all potential claimants by first class mail at the last known address of the claimants. All funds available for refund shall be retained for a period of one year. At the end of one year, any remaining funds shall be retained by District No. 100, but must be expended for the appropriate school facilities. This notice requirement shall not apply if there are no unexpended or unencumbered balances within the account or accounts being terminated.
G. District No. 100 shall also refund to the current owner of property for which impact fees have been paid all impact fees paid, including interest earned on the impact fees, if the residential development for which the impact fees were imposed did not occur; provided that a request for refund shall be made within 30 days following the expiration of the building permit. If within three years, the project proceeds with the same or substantially similar residential development, the owner can petition District No. 100 for an offset. District No. 100 shall determine whether to grant an offset, based on receipts provided by the petitioner of impact fees previously paid for the same or substantially similar residential development project. (Ord. 1285 § 1, 1995).
15.18.100 Use of funds.
A. Pursuant to this chapter, impact fees:
1. Shall be used for school improvements of District No. 100 that will reasonably benefit the new development; and
2. Shall not be imposed to make up for deficiencies in District No. 100 school facilities serving existing developments; and
3. Shall not be used for maintenance or operation.
B. Impact fees may be spent for District No. 100 improvements, including but not limited to school planning, land acquisition, site improvements, necessary off-site improvements, construction, engineering, architectural, permitting, financing, and administrative expenses, applicable impact fees or mitigation costs, capital equipment pertaining to educational facilities, and any other expenses which can be capitalized.
C. Impact fees may also be used to recoup District No. 100 school facilities improvement costs previously incurred by the district to the extent that new residential growth and development will be served by the previously constructed improvements or incurred costs.
D. In the event that bonds or similar debt instruments are or have been issued for the advanced provision of District No. 100 school improvements for which impact fees may be extended, impact fees may be used to pay debt service on such bonds or similar debt instruments to the extent that the facilities or improvements provided are consistent with the requirements of this section and are used to serve the new development. (Ord. 1285 § 1, 1995).
15.18.110 School impact fees and administrative fees.
A. The school impact fees set forth in Appendix A, attached to this chapter, are generated from the formula for calculating impact fees set forth in District No. 100’s capital facilities plan. Except as otherwise provided in BMC 15.18.040, 15.18.050, or 15.18.130, all land use and building permits issued by city will be charged the school impact fee in Schedule A.
B. The city’s cost of administering the impact fee program shall be $15.00 per dwelling unit and shall be paid by the applicant to the city as part of the development application fee. (Ord. 1285 § 1, 1995).
15.18.120 Fee adjustments.
The adjustments to the impact fees reflect the legislative determination that while the full impact fees per dwelling unit accurately characterize the cost of the school facilities required for each new development, as documented in District No. 100’s capital facilities plan, the council has, as a matter of policy and at the request of District No. 100, decided to provide discretionary adjustments for local bond issues. The council is authorized to reduce or to increase the adjustments as part of its annual or periodic review of the fee schedule, or at any other time, by adopting an amendatory ordinance. No additional technical analysis is required for reductions to or increases in the amount of the adjustments. (Ord. 1285 § 1, 1995).
15.18.130 Independent fee calculations.
A. If District No. 100 believes in good faith that none of the fee categories or fee amounts set forth in the schedule in Appendix A accurately describe or capture the impacts of a new development on schools, District No. 100 may conduct independent fee calculations and submit such calculations to the director. The alternative fees and the calculations shall be set forth in writing and shall be mailed to the feepayer.
B. If a feepayer opts not to have the impact fees determined according to the schedule set forth in Appendix A, then the feepayer shall prepare and submit to District No. 100 an independent fee calculation for the development activity for which approval is sought. The documentation submitted shall show the basis upon which the independent fee calculation was made. District No. 100 shall review the independent fee calculation and provide an analysis to the director concerning whether the independent fee calculation should be accepted, rejected, or accepted in part. The fees or alternative fees and the calculations shall be set forth in writing and shall be mailed to the feepayer.
C. Any feepayer submitting an independent fee calculation will be required to pay the district a fee to cover the cost of reviewing the independent fee calculation. The fee shall be $500.00 plus any additional staff time spent in the review and the cost of consultant services if the district deems these services to be necessary. The district shall require the feepayer to post a cash deposit of $500.00 prior to initiating the review.
D. While there is a presumption that the calculations set forth in District No. 100’s capital facilities plan are valid, the district shall consider the documentation submitted by the feepayer and the analysis prepared by District No. 100 staff, but is not required to accept such documentation or analysis and may, in the alternative, require the feepayer to submit additional or different documentation for consideration. The district is authorized to adjust the impact fees on a case-by-case basis based on the independent fee calculation, the specific characteristics of the development, and/or principles of fairness. The fees or alternative fees and the calculations shall be set forth in writing and shall be mailed to the feepayer and to the director. (Ord. 1285 § 1, 1995).
15.18.140 Existing authority unimpaired.
Nothing in this chapter shall preclude the city from requiring the feepayer or the proponent of a development activity to mitigate adverse environmental impacts of a specific development pursuant to the State Environmental Policy Act, chapter 43.21C RCW, based on the environmental documents accompanying the underlying development approval process, and/or chapter 58.17 RCW, governing plats and subdivisions; provided, that the exercise of this authority is consistent with this chapter and with RCW 43.21C.065 and 82.02.100. (Ord. 1285 § 1, 1995).
15.18.150 Severability.
If any portion of this chapter is found to be invalid or unenforceable for any reason, such finding shall not affect the validity or enforceability of any other section of this chapter. (Ord. 1285 § 1, 1995).