Agenda 02/26/2008 Item #10D
Agenda Item No. 10D
February 26, 2008
Page 1 of 9
EXECUTIVE SUMMARY
Recommendation that the Board of County Commissioners provide
direction to the County Attorney and the County Manager, or his designee,
related to desired changes to the Charitable Organization Impact Fee
Deferral Program
OBJECTIVE: That the Board of County Commissioners provide direction to the
County Attorney and the County Manager, or his designee, related to desired changes to
the Charitable Organization Impact Fee Deferral Program.
CONSIDERATIONS: On October 9,2001, the Board adopted Ordinance No. 2001-54,
amending Chapter 74 of the Collier County Code of Laws and Ordinances (Code), to
establish a program authorizing waivers from payments of impact fees for specified tax
exempted, not-for-profit, charitable entities that provide specified services of substantial
benefit to low income residents of Collier County (Charitable Organization Waiver
Program).
On June 28, 2005, the Board adopted Ordinance No. 2005-31, amending Section 74-
203(i) of the Code, to provide an increase in the maximum waiver for which an applicant
is eligible as well as the annual budget for the program. These provisions allowed for an
impact fee waiver for qualitying applicants of an amount not-to-excced $100,000 per
applicant. The cumulative total of waivers that may be granted per fiscal year is limited to
$200,000.
On April 10, 2007, the Board considered a request by Collier Health Services,
Incorporated to participate in the Charitable Organization Waiver Program (Item lOA).
During the discussion related to the item, the Board directed the County Manager (or his
designee) in coordination with the County Attorney's Office to revise Section 74-203(i)
of the Code, changing the waiver program to a deferral program for specified charitable
organizations. The directed changes would allow the applicable impact fees to be
deferred so long as the Charitable Entity utilizes the subject premises in the manner set
forth in the application. Should the stated use end or should the Charitable Entity lose its
status which qualified it for eligibility under the Charitable Organization Impact Fee
Deferral Program, then the deferral period would end, and the full impact fees would be
due and owing.
In accordance with the direction above, the Board adopted Ordinance No. 2007-57 on
June 26, 2007, which incorporated the specified changes to the program. The Ordinance
has a delayed effective date of January], 2008, however, each Charitable Organization
that applies for the program is advised that their applicable impact fees will be deferred,
if approved by the Board, rather than waived. The agreement prepared by the County
Attorney's Office also reflects a deferral of impact fees as well as the terms required to
- maintain the deferral.
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Agenda Item NO.1 OD
February 26, 2008
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On September 25, 2007 during the consideration of item 100, which was a request for a
Charitable Organization Impact Fee Deferral by Fun Time Early Childhood Academy,
Incorporated, the Board discussed developing a strategy for repayment of the deferrals.
The Board specified that options developed for the repayment should not adversely effect
the organization and directed the County Manager to have staff prepare alternatives for
the Board's future consideration. This direction was further reiterated on October 9,
2007 during the discussions on item 6C related to the St. Matthew's House Wolfe
Apartments.
During the regular Board of County Commissioners meeting on November II, 2007, the
Board directed that the proposed changes to the Charitable Organization Impact Fee
Deferral Progranl be reviewed by the Productivity Committee and their recommendations
be provided to the Board.
The Productivity Committee assigned a sub-committee to review this matter which met
on December 6, 2007. This issue was also discussed by the full Productivity Committee
at their regular meeting on December 12, 2007.
Staff and the County Attorney's Office have identified the following alternatives that
provide changes to Charitable Organization Impact Fee Deferral Program for the Board's
,,-, consideration. The Productivity Committee's recommendations are also included for
each Issue. Each of the Committee's recommendations below was approved
unanimously.
Eligibility
Background: The original Executive Summary that was presented to establish the
Charitable Organization Impact Fee Waiver Program (October 9, 2001)
specified that the program was not available to entities that are operated
for religious, scientific, literary or educational purposes, those for the
purpose of fostering sports competitions, prevention of cruelty to animals,
testing for public safety and local labor associations. While the provisions
of the Code do not specifically preclude these organizations, staff has
followed the prior direction of the Board and has not accepted applications
for the program from such organizations.
Alternatives: 1) Continue as previously directed, excluding the above referenced
organizations, and amend Chapter 74 of the Code to accurately reflect the
entities that are not eligible to participate. By keeping with this policy
organizations like The Salvation Army, St. Matthew's House, The
Humane Society, Ave Maria University and Hodges University are
prohibited from participating because of their affiliation or the nature of
the services provided.
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Agenda Item No. 100
February 26, 2008
Page 3 of 9
2) Expand the allowed participants to include entities such as non-profit
religiously affiliated organizations that provide human services of a
substantial public benefit (homeless shelters, soup kitchens, day care,
social services, ctc.); non-profit animal welfare organizations that provide
free or low-cost community services such as free or reduced spays or
neuters, vaccinations, sheltering, etc.; and non-profit educational facilities
that provide free or reduced cost educational progranls. Other allowable
categories of participants could also be added at the Board's direction.
3) Productivitv Committee Recommendation: The deferral program
should continue with the original intent to provide services of substantial
benefit to very low and low income residents of Collier County at no
charge or at reasonable, reduced rates. However, the Productivity
Committee also recommended that religiously-af1iliated organizations be
allowed to participate provided that the services provided target indigent
or low income residents and that such services are provided in a non-
discriminatory manner.
Impact Fee Tvpes Elil!ible for Deferral
Background: Currently the Code precludes Educational Facilities Impact Fees and Fire
Impact Fees from the deferral program. The County Attorney's Office has
previously opined that Water and Sewer Impact Fees should be similarly
precluded due to the nature and limitations of the funding sources
available to the Collier County Water and Sewer District.
Alternatives: l) Amend the Code to include Water and Sewer Impact Fees with those
other impact fees not available to be deferred under this program.
2) Provide a designated funding source to pay for water and sewer impact
fees under this program. Similar to the fund set up to pay for the water
and sewer impact fees for qualified participants in the County-wide Impact
Fee Deferral Program, the water and sewer impact fee trust funds would
be paid by the designated funding source. The funding source would then
be repaid either as detailed below if the Board should elect to adopt
changes to the program or, as currently required, when the property ceases
to be utilized in its charitable capacity.
3) Productivitv Committee Recommendation: Water and Sewer Impact
Fees should be deferred as part of the Charitable Organization Impact Fee
Deferral. Because the Program is capped at $200,000 per fiscal year the
potential loss in revenue to the Water and Sewer Impact Fee Funds is
limited.
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Agenda Item No.1 OD
February 26, 2008
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4) Staff Comments and Recommendations: The County Attorney's
Office has previously opined that Water and Sewer Impact Fees should be
precluded from straight deferrals due to the nature and limitations of the
funding sources available to the Collier County Water and Sewer District
(District). ln order for the District to provide impact fee deferrals, the
revenue lost during the term of the deferral must be passed on to the rate
payers within the District, as the District does not receive additional ad
valorem funding. This policy creates a disproportionate burden on the rate
payers of the District. Based on these circumstances, staff recommends
that the Board exempt the District from participation in the Charitable
Organization Impact Fee Deferral Program (Above - Alternative I) or
establish a revolving fund to reimburse the Water-Sewer District, similar
to the County-wide Impact Fee Deferral Program in which a budgeted
revolving fund is utilized to pay the Water and Sewer Impact Fees (Above
- Alternative 2).
Repavment
Background: As detailed above, the current program provides for the deferral of impact
fees so long as the Charitable Entity utilizes the subject premises in the
manner set forth in the application. Should the stated use end or should
the Charitable Entity lose its status which qualified it for eligibility under
the Charitable Organization Impact Fee DefelTal Program, then the
deferral period would end, and the full impact fees would be due and
owing. The Program does not currently require the payment of interest at
the termination of the deferral. The program is limited to a cumulative
total of $200,000 per fiscal year and the maximum amount an applicant
may receive is $100,000.
Alternatives: I) Provide for the deferral of impact fees for a specified time period and at
the completion of the term of the deferral allow for the repayment of the
impact fees over a specified time period. For example: provide for a 10
year deferral and a 10 year repayment schedule.
2) Provide for a straight defelTal for a specified time period with the total
impact fees due at the completion of the term. This approach is similar to
the current rental deferral program which allows for the deferral of impact
fees for 6 years and 9 months before the impact fees become due and
payable. The program also requires that the units remain affordable for
fifteen years. A similar commitment could be required in that the
charitable organization continue to operate in the stated capacity for a
specified time period.
3) Provide a designated funding source to impact fees under this program.
-- The impact fee trust funds would be paid by the designated funding source
Agenda Item No.1 00
February 26, 2008
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and the funding source would then be repaid either, as cWTently required,
when the property ceases to be utilized in its charitable capacity or at a
specified time, as described above. This alternative was also described for
the payment of water and sewer impact fees.
4) Related to the requirement for the payment of interest, this provision
could be implemented by requiring interest to be paid in addition to the
amount of impact fees being repaid annually, as a set amount if the impact
fees are paid at a specified point in time or, as required by the County-
wide Impact Fee Deferral Program, interest is computed at a set amount
per year (5%) with a maximum cumulative amount of interest that may be
assessed (25% of the deferred amount). These alternatives provide a
financial offset to the impact fee trust funds for the revenue lost during the
tenn of the deferral agreement.
5) Productivitv Committee Recommendation: The deferral should be
provided for a fixed term without interest. The term of the deferral should
be at the discretion of the Board and subject to renewal. The recipient
should provide a yearly affidavit affmning the entity's eligibility for the
program at the specified location and allowing for the County to conduct a
site visit for compliance. The deferral should be secured with a lien on thc
property. Additionally, other funding soW'ces should be considered to
fund or offset the program.
Residencv
Background: The current Charitable Organization Impact Fee Deferral Program
provisions do not include requirements related to legal residency. The
affordable housing impact fee deferral programs require that the program
participants are either legal residents pem1anently residing in the United
States or citizens of the United States.
Alternatives: I) Require the organization to limit services to U.S. CItIzens or legal
residents in order to qualify to participate in the program. However, this
may be problematic for some of the types of organizations that utilize this
program. For example, medical organizations (Collier Health Services,
Neighborhood Health Clinic, Naples Community Hospital, etc.) provide a
large amount of indigent/uninsured care which provides a valuable service
to the community but also probably includes a percentage of people that
are not legal citizens or residents. The inclusion of residency requirements
in order to qualify for use of the program may serve to make the program
more restrictive and may result in fewer applicants qualifying for
assistance.
Agenda Item NO.1 OD
February 26, 2008
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2) Require the organization to limit services to U.S. cll1zens or legal
residents in order to qualify to participate in the program unless the entity
is legally required to provide care regardless of the residency status of the
person receiving the services. Hospitals are required to provide care to
anyone with a life-threatening condition. Therefore, hospitals and other
similar organizations that provide indigent care and/or emergency services
could be allowed to apply for the program but their legal responsibility to
provide care to such illegal persons would be presented to the Board for
discussion, consideration and approval or disapproval as to the entity's
participation in the program.
3) Productivitv Committee Recommendation: The Program should give
priority to those organizations that primarily serve citizens and legal
residents.
If the Board elects to direct changes be made to the Charitable Organization Impact Fee
Deferral Program, the County Attorney and staff will prepare an amendment to Chapter
74 of the Code to reflect the changes. The amendment will require a legal advertisement
and will be presented to the Board at a future meeting as an advertised public hearing for
consideration and approval.
An additional recommendation was provided by the Productivity Committee related to
the impact fees for various types of small businesses and changes of use. During the
Staff and Commissioner General Communications section (Item ] 5) of the regular
meeting of the Board of County Commissioners, the Board discussed various issues
related to the impact fees assessed for different types of uses. The discussion focused
specifically on tenants that may be exploring the possibility of occupying space in
existing buildings for which the impact fees have already been paid, but the new use
requires the payment of additional impact fees. Recently, there have been several
situations where the contemplated business is not a category on the current impact fee
schedule (i.e. dance studio, karate studio, gymnastics, single physician offices, etc.).
Therefore, based on the requirements of the Code, the "closest applicable" category is
used to calculate the additional impact fees for the new use. Based on the Board's
concern, staff has researched various remedies for this issue, with a focus on the fair and
equitable assessment of any applicable impact fees. Staff and the Productivity Sub-
Committee discussed this matter in detail at the December 6, 2007 Sub-Committee
meeting and recommend that staff work with the County's impact fee consultant to
develop additional rates for these types of land use categorics. After the additional rates
are prepared, the expanded categories would also require a legal advertisement and would
be presented to the Board at a future meeting as an advertised public hearing for
consideration and approval. Additionally, in accordance with Section] 63.3] 801, Florida
Statutes, any change to the impact fee rate schedules also requires a minimum 90-day
notice between the final adoption of the ordinance and implementation of the fee.
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Agenda Item r"o. 100
February 26, 2008
Page 7 of 9
FISCAL IMPACT: If the Board of County Commissioners elects to defer impact fees,
the fiscal impact to the County would be the loss of this prospective income to the impact
fee trust funds for the period of time that the Charitable Entity remains eligible for the
program or for the term of the deferral agreement should the Board elect to require
repayment at a specified point in time.
GROWTH MANAGEMENT IMPACT: The proposed alternatives for changes to the
Charitable Organization Impact Fee Deferral Program are consistent with Objective 4
(Nonprofit and Civic Organizations and Local Groups/Programs) of the Economic
Element of Collier County's Growth Management Plan which states: "Collier County
will support the economic development goals, efforts and community involvement of
nonprofit organizations, civic associations and local groups and programs."
LEGAL CONSIDERATIONS: Each of the proposed alternatives to provide changes to
the Charitable Organization Impact Fee Deferral Program is legally sufficient for Board
consideration.
RECOMMENDATION: That the Board of County Commissioners provide direction to
the County Attorney and the County Manager, or his designee, related to desired changes
to the Charitable Organization Impact Fee Deferral Program and direct staff to work with
the County's impact fee consultant regarding the development of additional rate
.- categories for specified small businesses; such changes will be presented to the Board at a
future meeting(s) for consideration and approval via an advertised public hearing.
Prepared by: Amy Patterson, Impact Fee and Economic Development Manager
Business Management and Budget Office, CDES
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Agenda Item NO.1 OD
February 26, 2008
Page 8 of 9
r"' COLLIER COUNTY
BOARD OF COUNTY COMMISSIONERS
Item Number: 10D
Item Summary: Recommendation that the Board of County Commissioners provIde direction to the County
Attorney and the County Managec or his designee, related to desired changes to the
Charitable Organization Impact Fee Deferral Program (Amy Patterson. Impact Fee, EDC
Manager, CDES)
Meeting Date: 2126/2008 900:00 AM
Prepared By
Amy Patterson Impact Fee Manager Date
Community Development &
Environmental Services Financial Admin. & Housing 21112008 1 :14:51 PM
Approved By
Jeff Klatzkow Assistant County Attorney Date
County Attorney County Attorney Office 2/1/20083:27 PM
Approved By
Norm E. Feder, AICP Transportation Division Administrator Date
Transportation Services Transportation Services Admin. 2/1120083:59 PM
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Approved By
Nick Casalanguida MPO Director Date
Transportation Services Transportation Planning 2/5/20088:01 AM
Approved By
Judy Puig Operations Analyst Date
Community Development & Community Development &
Environmental Services Environmental Services Admin. 2/5/20089:19 AM
Approved By
James W. Delony Public Utilities Administrator Date
Public Utilities Public Utilities Administration 215/20089:35 AM
Approved By
Thomas Wi des Operations Director Date
Public Utilities Public Utilities Operations 217120088:31 PM
Approved By
Garrett Mullee Financial Operations Manager Date
Community Development &
Environmental Services Financial Admin. & Housing 211212008 1 :35 PM
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, Approved By
Community Development &
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Agenda Item No.1 OD
February 26, 2008
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Joseph K. Schmitt Environmental Services Adminstrator Date
Community Development & Community Development &
Environmental Services Environmental Services Admin. 2/13/2008 11 :49 AM
Approved By
OMS Coordinator Applications Analyst Date
Administrative Services Information Technology 2113120084:02 PM
Approved By
Susan Usher Senior Management/Budget Analyst Date
County Manager's Office Office of Management & Budget 2/15/2008 1: 53 PM
Approved By
James V. Mudd County Manager Date
Board of County
Commissioners County Manager's Office 2116/2008 10:43 AM
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