§ 47-166. Exemptions.

Subject to the changes in size and use provisions provided in section 47-167, the following shall be exempted from payment of the educational system impact fees:

(a)

Alterations or expansion of an existing dwelling unit where no additional dwelling units are created.

(b)

The replacement or construction of accessory buildings or structures which will not create additional dwelling units.

(c)

The replacement of a dwelling unit where no additional dwelling units are created and where the existing and replacement dwelling units are located on the same lot. A certificate of occupancy must have been issued for such replacement dwelling unit within five years of the date the previous dwelling unit was previously occupied, otherwise no exemption shall be granted.

(d)

The issuance of a tie-down permit for a mobile home on which the applicable educational system impact fee has previously been paid for the lot upon which the mobile home is to be situated. Such replacement must occur within five years of the date the previous mobile home was previously occupied.

(e)

Government-owned residential construction.

(f)

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

1.

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

(a)

The name and address of the owner;

(b)

The legal description of the residential construction;

(c)

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

(d)

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 30 years from recording, and that prohibit any person under the age of 18 years of age from residing within any dwelling unit on the property as a permanent resident.

2.

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

3.

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.

4.

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 18 are allowed to reside as permanent residents in any residential dwelling unit 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.

(g)

Subject to the availability of school board funds to pay for each exemption, any residential construction that qualifies as affordable housing and meets the following requirements:

1.

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

(a)

The name and address of the owner;

(b)

The legal description of the residential construction;

(c)

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

(d)

Evidence that the residential construction shall be occupied by low-income persons or very-low-income persons.

2.

For residential construction to receive an affordable housing exemption, it must meet all the restrictions of affordable housing as provided herein and these restrictions must continue for a period of at least eight years from the date of issuance of a certificate of occupancy. Such restrictions must be contained within the deed for the residential construction.

3.

If the residential construction meets the requirements for an affordable housing exemption, the county coordinator shall issue an exemption. The exemption shall be presented in lieu of payment of the educational system impact fee.

4.

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

5.

In the event the residential dwelling unit fails meet the restrictions of affordable housing as provided herein within the eight-year period following the issuance of the certificate of occupancy such that the property no longer qualifies as affordable housing and is no longer occupied by low-income persons or very-low-income persons, the educational system impact fee in effect at the time of the change in circumstances shall be due.

(Ord. No. 2008-01, § 3.01, 1-8-2008)