§ 24-42. Educational system impact fees exemptions.

The following development shall be exempted from payment of the educational system impact fee.

(1)

Subject to the availability of other school board revenues to pay for this exemption, any residential construction that qualifies as affordable-workforce housing and meets the following requirements:

a.

Any person seeking an affordable-workforce housing exemption shall file with the superintendent an application for exemption prior to the issuance of a building permit for the proposed residential construction. The application for exemption shall contain the following:

1.

The name and address of the owner;

2.

The legal description of the residential construction;

3.

The number of bedrooms within the residential construction;

4.

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

5.

Evidence that the residential construction shall be occupied by income-eligible persons;

6.

Evidence that the residential construction shall be occupied by persons employed in occupations and professions in which they are considered essential services personnel, as consistent with F.S. § 420.9075, and any applicable local housing assistance plan; and

7.

Evidence that the residential construction is part of a multi-family project, which is funded by a government affordable housing program, if applicable.

b.

For residential construction to receive an affordable-workforce housing exemption, it must meet all the restrictions of affordable-workforce housing as provided herein and these restrictions must continue for a period of at least thirty (30) years from the date of issuance of a certificate of occupancy. Such restrictions must either be contained within the deed for the residential construction; the terms, restrictions and conditions of a direct government grant or subsidy that will fund the residential construction; or within the terms of a development agreement between the county and the owner.

c.

If the residential construction meets the requirements for an affordable-workforce housing exemption, the superintendent shall issue an exemption. The exemption shall be presented in lieu of payment of the educational system impact fees.

d.

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

e.

No exemption of this type shall be granted for a residential construction which consists of a mobile home.

f.

In the event the residential construction fails to meet the restrictions of affordable-workforce housing as provided herein within the 30-year period following the issuance of the certificate of occupancy such that the property no longer qualifies as affordable-workforce housing and is no longer occupied by income-eligible persons, the educational system impact fees in effect at the time of the change in circumstances shall be immediately due.

(2)

Any residential construction that qualifies as housing for older persons and meets the following requirements:

a.

Any person seeking a housing for older persons exemption shall file with the superintendent an application for exemption prior to receiving a building permit for the proposed residential construction. The application for exemption shall contain the following:

1.

The name and address of the owner;

2.

The legal description of the residential construction;

3.

Evidence that the residential construction is within a community or subdivision that is operated as housing for older persons in compliance with the terms and provisions of the Federal Fair Housing Act, Title VIII of the Civil Rights Acts of 1968, as amended by the Fair Housing Amendments Act of 1988 and the Housing for Older Persons Act of 1995, 42 U.S.C. §§ 3601-19, or its statutory successor in function; and

4.

A copy of the recorded declaration of covenants and restrictions that run with the land, cannot be revoked or amended for a period of at least thirty (30) years from recording, and that prohibit any person under the age of eighteen (18) years of age from residing within any dwelling unit on the property as a permanent resident.

b.

If the residential construction meets the requirements for a housing for older persons exemption, the superintendent shall issue an exemption. The exemption shall be presented in lieu of payment of the educational system impact fee.

c.

The amount of the educational system impact fee shall not be increased to replace any revenue lost due to the housing for older persons exemption.

d.

In the event the recorded declaration of covenants and restrictions is breached or otherwise modified within the 30-year period following recording such that persons under the age of eighteen (18) are allowed to reside as permanent residents in any residential construction receiving a housing for older persons exemption, the educational system impact fee in effect at the time of the change in circumstances shall be due.

(3)

Subject to the availability of other school board revenues to pay for this exemption, any residential construction that qualifies as vacation, villas and meets the following requirements:

a.

Any person seeking a vacation villas exemption ("VV exemption") shall file with the superintendent an application for exemption prior to receiving a building permit for the proposed residential construction. The application for exemption shall contain the following:

1.

Name and address of the owner(s);

2.

Legal description of the vacation villas property;

3.

Evidence of compliance with applicable zoning and land use regulations;

4.

Evidence that the vacation villas are not designed or intended for permanent occupancy, including but not limited to:

A.

The lack of availability of mail delivery services;

B.

Regulations that preclude guests from occupying a specific unit for more than thirty (30) days within twelve (12) months of the stay;

C.

Requirements for rental rate calculations to be made on a daily or weekly basis;

D.

Sales and marketing materials that expressly provide that the permanent occupancy of a vacation villas is prohibited;

E.

A letter of commitment filed with the developer's application certifying the residential construction identified within the developer application will qualify as vacation villas and meet the exemption requirements of the educational impact fee ordinance;

F.

A filing fee of two thousand dollars ($2,000.00);

G.

A recorded plat denoting the lot(s) to be identified as vacation villas;

H.

A single business tax receipt for each residential dwelling unit proposed for exemption. This requirement will need to be maintained each year of the exemption;

I.

A deed restriction that notifies the owners or prospective owners that because students are not to reside in the property, the school board has no plans for transportation from the property;

J.

A deed restriction requiring the owners or prospective owners to sign an owner acknowledgement specifically providing that the lots are not eligible for homestead exemption for thirty (30) years; and

K.

A deed restriction providing that the articles of the deed restrictions relating to the school district may not be amended without the signed consent of the superintendent for the school district of Osceola County, Florida.

5.

A copy of the proposed declaration of covenants and restrictions (the "declaration") that runs with the land and contains the following provisions, which cannot be revoked or amended without permission from the school board for a period of at least thirty (30) years from recording:

A.

Restrictions that require all of the vacation villas governed by the declaration to be used exclusively for transient occupancy, with any use or occupancy being limited to no more than thirty (30) days or one (1) calendar month at a time within a twelve-month period, whichever is less, and

B.

Restrictions that authorize and require the property owner's association to pay to the school board an amount equal to the applicable educational system impact fee for a dwelling unit, in the event that a student under the age of nineteen (19) has been registered to attend school, and such registration indicates the student's residency is at a vacation villas.

b.

Upon written notification by the school board that a student under the age of nineteen (19) has been registered to attend school and is residing at a vacation villa, the property owner's association shall have sixty (60) calendar days from the date of the written notification in which to demonstrate to the school board that the subject student registration was in error or, alternatively, that the subject student no longer resides in the vacation villas. Otherwise, payment of the educational system impact fee shall be made by the property owner's association within ninety (90) calendar days from the date of the written notification.

(Ord. No. 2010-11, § 2, 8-16-10; Ord. No. 2015-26, § 2, 4-20-15; Ord. No. 2018-21, § 2, 3-12-18)