§ 70-79. Exemptions and credits.  


Latest version.
  • (a)

    Exemptions. The following activities shall be exempted from payment of the thoroughfare road impact fee:

    (1)

    Alterations or expansions of an existing building where no additional units are created, and where no additional vehicular trips will be produced over and above that produced by the existing use.

    (2)

    The construction of an accessory building which will not produce additional vehicular trips over and above that which is produced by the principal building or use of the land.

    (3)

    The replacement of a legally permitted building in use on or after May 1, 1986 (the date upon which road impact fees were established in Volusia County), provided, however, new trips resulting from a redevelopment project that exceed the trips produced by the original use of the land shall be charged the applicable impact fee rate. Exempt trips calculated pursuant to this subsection may be used on the original parcel, adjoining parcels subject to a single planned master development approved by the local government, or on adjoining parcels combined under a common ownership or joint venture for the purpose of integrated redevelopment. Adjoining parcels may include land directly across a street or highway. Common ownership shall mean entities that share a majority of officers, members or partners.

    a.

    All existing or previously demolished structures will be evaluated for size and most recent use.

    1.

    If impact fees were paid, the trip exemption will be based on the use and size of the structure used to calculate the impact fee.

    2.

    If impact fees were not paid, use will be determined based on the most recent business tax receipt issued for the address, the zoning, building permits, property appraiser data, and other public records, as well as documentation provided by the property owner.

    3.

    If building permits are not available due to the age of the structures, aerials will be used to calculate the square footage.

    b.

    The trips will be calculated using the trip generation rate in the impact fee ordinance.

    1.

    If the development activity is not specified on the impact fee ordinance, the trip generation rate of the most nearly comparable type of land use on the fee schedule will be used.

    2.

    If there is no comparable development activity in the impact fee ordinance, the traffic generation statistics in the most recent version of the Institute of Transportation Engineers, Trip Generation: An information report shall be used.

    c.

    If the project is a mixed use development that is under construction as a single phase, the property owner may apply the exempt trips to the highest impact fee rate first, and draw down the trips from the highest rate to the lowest rate until all exemptions are used. If the development is a multiphase project, trips will be applied based on the use of the buildings under construction in each phase.

    1.

    If the exempt trips are not completely used, the surplus will remain with the property identified for the exemption calculation under subsection 72-79(a)(3).

    2.

    If the exempt trips are completely used, the property owner will pay impact fees on the balance of the development at the applicable impact fee rate.

    d.

    The calculation of the exempt trips can be administratively reviewed under section 70-81. The property owner may appeal the trip generation calculation and application of the trips and impact fee rate to the county council under section 70-82.

    (4)

    The construction of a sanctuary or church adjacent to and in connection with an existing sanctuary or church, notwithstanding that the existing church or facility is not demolished, but is used for other church activities, provided that the exemption from the fee which would otherwise be due shall be limited to an amount of square footage equal to the size of the existing sanctuary.

    (b)

    Credits.

    (1)

    No credit shall be given for site-related improvements, except as provided for in subsection (b)(2) of this section.

    (2)

    All roadway improvements and/or right-of-way dedications required under a county or city development order or approval which are included within the roads contemplated in subsection 70-77(b)(1), except for those improvements deemed site-related, shall be based on the minimum level of service standards for county maintained thoroughfares as defined in the Volusia County Comprehensive Plan and will be credited against thoroughfare road impact fees. In addition, any person who constructs or contributes land, money or services for any road improvements (whether site-related or not) contemplated in subsection 70-77(b)(1) which are included within the most recently adopted five-year work program of the county or of the state department of transportation for the county shall be entitled to credits against thoroughfare road impact fees imposed pursuant to this article in accordance with subsection (b)(3) of this section based on the minimum level of service standards for county maintained thoroughfares as defined in the Volusia County Comprehensive Plan.

    (3)

    Credits shall apply to the person making the contribution. Such person shall have the right to transfer all or a portion of the available credits within limits described in subsection 70-75(c)(3)j. Any transfers of this type which occur shall be filed with growth management services group at the time of, or prior to the approval of a development order on a form provided by the county. The costs utilized in computing credits shall be reasonable, but not to exceed the actual costs of the improvements constructed or contributed. The person seeking determination of the credit shall present cost estimates and property appraisals prepared by qualified professionals to be utilized by the public works service center and growth management services group in determining the amount of credits. The county retains the right to prepare its own cost estimate for its use in determining the credit allowed by this subsection.

(Ord. No. 86-6, § 108, 6-19-86; Ord. No. 88-9, § I, 5-5-88; Ord. No. 96-6, § II, 3-28-96; Ord. No. 99-28, § VIII, 11-4-99; Ord. No. 2003-23, § 1, 12-4-03; Ord. No. 2006-14, § I, 8-17-06; Ord. No. 2013-10, § II, 5-2-2013; Ord. No. 2016-04 , § I, 2-4-16; Ord. No. 2017-14, § II, 6-15-17)