§ 23-767. Exemptions.

The following shall be exempted from payment of impact fees:

a. Alterations, expansions or replacement of an existing dwelling unit which do not increase the number of families for which such dwelling unit is arranged, designed or intended to accommodate for the purpose of providing living quarters.

b. The alteration or expansion of an accessory building or structure which will not create additional dwelling units or will not increase the usable square footage space associated with the principal building on the land.

c. The replacement of a dwelling unit or building with a new dwelling unit or building of the same size and use and which will not increase the square footage associated therewith; provided that the replacement of a dwelling unit or building which has been destroyed or otherwise rendered uninhabitable must be replaced within five (5) years of the date it was destroyed or rendered uninhabitable in order to be exempted from the payment of impact fees.

d. Municipal buildings.

e. Affordable housing in accordance with section 23-771

f. Special districts. Any person seeking an exemption under the provisions of this section must submit an application to the administrative official with application for a building permit for the proposed construction or for a change of use. The application shall be made on a form provided by the city, and a legal description of the property shall be required. The city manager shall approve the exemption if it meets the criteria for the special district in which it is located.

g. Community Redevelopment Area. The construction, alteration or expansion of a non-residential structure within a community development area designated by the city's community redevelopment plan shall be exempt from the payment of police and fire impact fees. This exemption shall not extend to the payment of water and sewer impact fees which are payable in accordance with section 23-764. This exemption shall also not extend to construction, alteration or expansion on non-residential structures on property formerly known as the Cooperative Fruit Property and located on the east side of U.S. Highway 27.

h. National Historic Register District. The construction, alteration or expansion of any structure within a district designated on the National Historic Register shall be exempt from the payment of police, fire and parks and recreation impact fees provided such construction, alteration or expansion is determined by the historic district regulatory board to be consistent with the goals of historic preservation. This exemption shall not extend to the payment of water and sewer impact fees which are payable in accordance with section 23-764

i. Core Improvement Area. The construction, alteration or expansion or change in the use of any structure within the "core improvement area" shall be exempt from the payment of impact fees except those for water and sewer, which are payable in accordance with section 23-764. The exemption includes Polk County impact fees per an agreement executed November 20, 2007 between the Polk County Board of County Commissioners and the City of Lake Wales.

j. The construction, alteration, or expansion of any structure within a district designated on the National Historic Register shall be exempt from the payment of police, fire and parks and recreation impact fees provided such construction, alteration or expansion is determined by the historic preservation board to be consistent with the goals of historic preservation. This exemption shall not extend to the payment of water and sewer impact fees which are payable in accordance with section 23-764.

(Ord. No. 2006-04, § 1, 2-21-06; Ord. No. 2008-29, § 3, 9-2-08; Ord. No. 2020-22, § 3, 9-22-20; Ord. No. 2022-38, § 1, 8-16-22)