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Special District Emergency Services Funding

Concerning special districts that provide emergency services, and, in connection therewith, authorizing a district to impose an impact fee on certain new construction and to levy a sales tax to generate additional revenue for district services.
2024 Regular Session
Fiscal Policy & Taxes
Local Government
Bill Summary

A fire protection district (fire district) has been authorized to receive and spend an impact fee, or other similar development charge, only in connection with a local government's imposition of such fee or charge to fund expenditures by a fire and emergency services provider. The act repeals this limitation and authorizes a fire district to impose its own impact fee on the construction of new buildings, structures, facilities, or improvements on real property within the fire district's jurisdictional boundaries so long as the fee is imposed pursuant to a legislatively adopted schedule that is:

  • Generally applicable to a broad class of property; and
  • Intended to defray the projected impacts on capital facilities caused by the proposed construction.

The act imposes the following limitations on a fire district's authority to impose an impact fee:

  • No individual landowner may be required to provide any site-specific dedication or improvement to meet the same need for capital facilities for which an impact fee is imposed; and
  • An impact fee may not be imposed on construction for which an individual or entity has submitted a completed application for a development permit to an approving local government prior to the fire district's adoption of a schedule of impact fees.

Additionally, a fire district may waive an impact fee on the development of low- or moderate-income housing or affordable employee housing, as defined by the fire district.

The act gives ambulance districts identical authority to that of a fire district to impose an impact fee on the construction of new buildings, structures, facilities, or improvements on real property within the ambulance district's jurisdictional boundaries.

The act also gives fire districts and ambulance districts the additional financial power to levy a sales tax within the district's jurisdiction, at a rate determined by the district's board, upon every transaction or other incident with respect to which a sales tax is levied by the state. The tax must be approved by a majority of the eligible electors within the district voting at a regular special district election or at a special election that complies with section 20 of article X of the state constitution and related statutory requirements. Such a sales tax must be collected, administered, and enforced by the executive director of the department of revenue in the same manner as the state sales tax.

APPROVED by Governor May 22, 2024


(Note: This summary applies to this bill as enacted.)


Became Law


Bill Text

The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details