[HISTORY: Adopted by the Town Board of the Town of New Glarus 5-6-2008; amended in
its entirety 9-13-2011. Subsequent
amendments noted where applicable.]
A.
Whenever a tract of land is created by a subdivision or recording
of a certified survey map, there is imposed an impact fee for the
purpose of defraying the cost of identified capital costs that are
necessary to accommodate the new land development. Each such impact
fee shall be adopted using the procedures of this chapter. Impact
fees shall be due and payable in full upon the issuance of a building
permit by the Town or, if applicable to commercial property, by the
state. The Town shall require the land developer to include provisions
securing payment of impact fees in the developer's agreement
between the Town and the developer.
B.
This chapter is intended to impose impact fees in order to finance
public utilities and facilities, the demand for which is generated
by new development. The Town is responsible for and will meet, through
the use of general Town revenues, all capital improvement needs associated
with existing development. Only needs created by new development will
be met by impact fees. Impact fees shall be spent on new or enlarged
capital facilities improvements required by new developments that
pay the fees.
Authority for this chapter is provided by Wis. Stat § 66.0617.
The provisions of this chapter shall not be construed to limit the
power of the Town to adopt any ordinance, other impact fee or other
fee pursuant to any other source of local authority or to utilize
any other methods or powers otherwise available for accomplishing
the purposes set forth herein, either in lieu of or in conjunction
with this chapter.
This section shall be uniformly applicable to all new development
that occurs within the Town of New Glarus.
The following words, terms and phrases, when used in this chapter,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates a different meaning:
A residential structure shall be determined abandoned if,
at the time of the Impact Fee Ordinance adoption (May 6, 2008), three
of the following pertain as determined by the Town Building Inspector,
Plan Commission or Town Board:
There is no evidence of human activity at the structure.
If the structure has not been properly maintained and fallen
into disrepair (e.g., the roof has collapsed or attachments are falling
down, windows are broken, or doors are falling off and unattached).
Unlicensed wild animal activity is present within the house.
The structure does not have an address or fire number.
The yard landscape is unkempt (not mowed or no evidence of human
travels).
The permit required for new construction and additions pursuant
to Town of New Glarus Code. The term "building permit," as used herein,
shall not be deemed to include permits required for remodeling, rehabilitation,
or other improvements to an existing structure or rebuilding a damaged
or destroyed structure, provided there is no increase in the number
of dwelling units resulting therefrom.
The capital costs to construct, expand or improve public
facilities, including the cost of land, and including legal, engineering
and design costs to construct, expand or improve public facilities,
except that not more than 10% of capital costs may consist of legal,
engineering and design costs unless the Town demonstrated that its
legal, engineering and design costs which relate directly to the public
improvement for which the impact fees were imposed exceed 10% of capital
costs. "Capital costs" does not include other noncapital costs to
construct, expand or improve public facilities or the costs of equipment
to construct, expand or improve public facilities.
Public facilities that are treated as capitalized expenses
according to generally accepted accounting principles and does not
include costs associated with the operation, administration, maintenance
or replacement of capital improvements, nor does it include administrative
facilities.
A person, party, firm, corporation or other legal entity
that constructs or creates a land development.
Any man-made change to improved or unimproved real property,
the use of any principal structure or land, or any other activity
that requires issuance of a building permit.
Each separate living unit authorized to be constructed on
the parcel of land. For example, a single-family residence shall be
considered one dwelling unit; a duplex shall be considered two dwelling
units; a four-family apartment building shall be considered four dwelling
units, etc.
A residential structure shall be determined habitable if,
at the time of the Impact Fee Ordinance adoption (May 6, 2008), three
of the following pertain as determined by the Town Building Inspector,
Plan Commission or Town Board:
Mechanical and electrical services are connected and usable.
The structure has an assigned fire number or mailing address.
The asset value (of the structure or entire parcel) exceeds
$10,000.
If under construction, the roof, doors, windows and walls are
substantially complete as determined by the Building Inspector.
An occupancy permit was issued by the Town prior to May 6, 2008.
Any charge, fee, or assessment levied pursuant to this chapter
when any portion of the revenues collected is intended to fund any
portion of the capital costs of public facilities or capital improvements
identified in this chapter and/or the public facilities needs assessment.
The construction or modification of improvements to real
property that creates additional residential dwelling units within
the Town or that result in nonresidential uses that create a need
for new, expanded or improved public facilities within the Town.
A living space that is transportable in one or more sections
and is designed to be used with a permanent foundation and connected
to required utilities. The term "manufactured home" includes a mobile
home but does not include a "mobile recreational vehicle" which is
subject to impact fees when connected.
A living space that is transportable in one section, is built
on a mobile, permanent chassis, and is designed to be used without
a foundation. It may be temporarily connected to utilities.
The assessment of needs required to identify public facility
costs for the purpose of calculating impact fees as defined by Wis.
Stat. § 66.0617.
Parks and playgrounds, as defined in § 340.01(22),
Wisconsin Statutes. "Public facilities" does not include facilities
owned by a school district.
A certain quantity or quality of public facilities relative
to a certain number of persons, parcels of land or other appropriate
measure as specified by the Town Board.
The land on which development takes place.
A plat, certified survey map, or other method used to divide
a parcel of property into two or more separate parcels or lots.
The Town of New Glarus, Wisconsin.
Places of abode that are designed to be portable (on wheels).
The basis for the imposition of impacts fees is the public facilities
needs assessment prepared by Vierbicher Associates in April of 2008,
which is on file in the office of the Town Clerk and available for
inspection and/or copying in accordance with the State Public Records
and Property Law, Subchapter II of Chapter 19, Wisconsin Statutes.
The public facilities needs assessment includes:
A.
An inventory of existing public facilities, including an identification
of any existing deficiencies in the quantity or quality of those public
facilities for which an impact fee is imposed.
B.
An identification of the new public facilities, or improvements or
expansions of existing public facilities that will be required because
of land development for which an impact fee is imposed.
C.
A detailed estimate of the capital costs of providing the new public
facilities or the improvements or expansions in existing public facilities,
including an estimate of the effect of recovering these capital costs
through impact fees on the availability of affordable housing within
the Town.
Before enacting an ordinance that imposes impact fees, or amending
an existing ordinance that imposes impact fees, the Town shall hold
a public hearing on the proposed ordinance or amendment. Notice of
the public hearing shall be published as a Class 1 notice under Ch.
985, Wis. Stats., and shall specify where a copy of the proposed ordinance
or amendment and the public facilities needs assessment may be obtained.
Impact fees imposed by this chapter are found by the Town Board
to be reasonable and in compliance with § 66.0617, Wisconsin
Statutes, in that they:
A.
Bear a rational relationship to the need for new, expanded or improved
public facilities that are required to serve land development.
B.
Do not exceed the proportionate share of the capital costs that are
required to serve land development, as compared to existing uses of
land within the Town.
C.
Are based upon actual capital costs or reasonable estimates of capital
costs for new, expanded or improved public facilities.
D.
Are to be reduced to compensate for other capital costs imposed by
the Town with respect to land development to provide or pay for public
facilities, including special assessments, special charges, land dedications
or fees in lieu of land dedications under Ch. 236, Wisconsin Statutes,
or any other items of value.
E.
Are to be reduced to compensate for moneys received from the federal
or state government specifically to provide or pay for the public
facilities for which the impact fees are imposed.
F.
Do not include amounts necessary to address existing deficiencies
in public facilities.
G.
Shall be payable by the developer or the property owner to the Town
in full at the time of the issuance of a building permit by the Town
or, if applicable, by the state.
H.
An impact fee adopted by the Town under this chapter may provide
for an exemption from, or a reduction in the amount of, impact fees
on land development that provides low-cost housing, except that no
amount of an impact fee for which an exemption or reduction is provided
under this subsection may be shifted to any other development in the
land development in which the low-cost housing is located or to any
other land development in the Town.
I.
Do not prohibit or deter the construction of affordable housing within
the Town.
Impact fees shall be imposed by the Town Board on any land division,
planned development, conditional use permit, site plan review or building
permit for new construction on vacant land, the construction of additional
residential buildings on developed land, and the expansion of existing
buildings, at the time any approval or permit is granted that results
in an increase in the number of dwelling units which are located in
an area on which an impact fee has been imposed. Notwithstanding the
above, nothing herein required shall provide for the payment of duplicate
impact fees under circumstances where a land development is the subject
of more than one approval or permit.
A.
When replacement of existing structure(s) is (are) proposed, impact
fees shall be imposed as follows:
(1)
When a permanent structure is being replaced or improved:
(a)
Impact fees will be collected if an existing permanent structure
was, at the date of the adoption of the impact fee ordinance, abandoned
or not habitable as defined by this chapter.
(b)
Impact fees will not be collected if an existing structure,
at the date of the adoption of the impact fee ordinance, was not abandoned
and/or is habitable.
(2)
When a temporary residence is being replaced or improved, impact
fees will not be collected if an existing trailer or temporary structure,
which has been connected to sewer, water, and electrical and was occupied
and legal, is being replaced by a permanent home.
B.
When "temporary" structures are proposed, impact fees shall be imposed
as follows:
(1)
Impact fees will not be collected for trailers or temporary habitable
structures to be occupied for less than six months of each calendar
year if the structure has no foundation and no permanent connection
to electrical, sewer and water services.
(2)
Impact fees will be collected for a mobile home (not a replacement
of a previous dwelling) if it sits on a concrete foundation and has
connections to electrical, water, and sewer services.
A.
Funds collected from impact fees shall be used solely for the purpose
of paying the proportionate costs of providing public facilities that
may become necessary due to land development. These costs may include
the costs of debt service on bonds or similar debt instruments when
the debt has been incurred for the purpose of proceeding with designated
public facilities projects prior to the collection of all anticipated
impact fees for the projects, to reimburse the Town for advances of
other funds or reserves, and such other purposes consistent with § 66.0617,
Wis. Stats., which are recorded and approved by the Town Board.
B.
The Town may issue bonds, revenue certificates, and other obligations
of indebtedness in such manner and subject to such limitations as
may be provided by law in furtherance of the provision of capital
improvement projects. Funds pledged toward retirement of bonds, revenue
certificates, or other obligations of indebtedness for such projects
may include impact fees and other Town revenues as may be allowed
by the Town Board. Impact fees paid pursuant to this chapter, however,
shall be restricted to use solely and exclusively for financing directly
or as a pledge against bonds, revenue certificates, and other obligations
of indebtedness for the cost of capital improvements as specified
herein.
C.
These impact fees shall be collected until the capital costs associated
with the projects specified in the Public Facilities Needs Assessment
Report, as amended from time to time, have been incurred and satisfied
unless such time period exceeds 10 years beyond projected satisfaction
of indebtedness of the specified projects for which these impact fees
are imposed. As provided by § 66.0617(9)(b), Wis. Stats.,
or its legal revision repayment requirement may be extended provided
the Town adopts a resolution detailing extenuating circumstances or
hardships which prevented them from meeting the current time limit.
A.
Payment of fee. A developer, land owner, or building permit applicant
shall pay in full an impact fee for any new development (as distinguished
from any alteration or addition to existing development) in full,
to the Town Clerk/Treasurer upon issuance of a building permit.
B.
Separate fund account required. Revenues collected as impact fees
shall be placed by the Town of New Glarus Clerk/Treasurer in segregated
interest-bearing accounts and shall be accounted for separately from
other funds of the Town of New Glarus. Impact fee revenues and interest
earned on impact fee revenues may be expended by the Town of New Glarus
only for the capital costs for which the impact fees were imposed
and shall be expended on a first-in first-out basis.
C.
Refund. Any funds not expended or encumbered by the end of the calendar
quarter immediately following 10 years or its legal revision, from
the date the impact fee was paid for any facility described in the
needs assessment shall be returned to such landowner within 120 days
or as revised statutorily. As provided by § 66.0617(9)(b),
Wis. Stats., the repayment requirement may be extended provided the
Town adopts a resolution detailing extenuating circumstances or hardships
which prevented them from meeting the current time limit.
A.
Upon receipt of impact fees, the Town Clerk/Treasurer shall be responsible
for the placement of such funds into separate accounts as hereinafter
specified. All such funds shall be deposited in interest-bearing accounts
in a bank authorized to receive deposits of Town funds, as applicable.
Interest earned by each account shall be credited to that account
and shall be used solely for the purposes specified for funds of such
account.
B.
The Town Clerk/Treasurer shall maintain and keep accurate financial
records for each such account that shall show the source and disbursement
of all revenues; that shall account for all monies received; that
shall ensure that the disbursement of funds from each account shall
be used for projects in the capital improvements program for the particular
development subarea or for Town-wide capital improvements, as specified
in the program; and that shall provide an annual report for each impact
fee account showing the source and amount of all funds collected and
the projects that were funded.
C.
Review of development potential.
(1)
The Town shall annually, in conjunction with the annual capital budget
and capital improvements plan adoption processes, review the development
potential of the Town and the capital improvements plan and make such
modifications as are deemed necessary as a result of:
(a)
Development occurring in the prior year.
(b)
Capital improvements actually constructed.
(c)
Changing facility needs.
(d)
Inflation.
(e)
Revised cost estimates for capital improvements.
(f)
Changes in the availability of other funding sources applicable
to public facility projects.
(g)
Such other factors as may be relevant.
(2)
Modifications of the development potential, the capital improvements
program, and the impact fees shall be recommended for adoption prior
to November 1 of each year and shall be effective on January 1.
See Chapter 55, Addendum A, of the Town of New Glarus Code.
Impact fees shall be expended within the following time limits:
A.
Impact fees collected after April 10, 2006, and collected within 10 years of the date of the ordinance establishing the specific impact fee shall be expended within 10 years of the effected date of the impact fee imposition ordinance. The ten-year deadline may be extended for as much as three additional years by the Town Board if the Board finds that, as the result of hardship or extenuating circumstances, it is impossible to expend the impact fees for the purpose for which they were imposed within the ten-year period. Impact fees not used within the time limit of this subsection shall be refunded pursuant to § 80-10C of this chapter.
B.
Impact fees collected after April 10, 2006, which are collected more
than 10 years after the effective date of the impact fee imposition
ordinance shall be used within a reasonable period of time, or refunded
pursuant to this chapter. To determine a reasonable time period, the
Town shall consider what are appropriate planning and financing periods
for the particular types of public facilities for which the impact
fees are imposed.
A.
Notice of appeal. Any developer and/or land owner upon whom an impact
fee has been imposed may contest the amount, collection or use of
the impact fee by filing a notice of appeal to the Town Board. The
notice of appeal shall be filed with the Town Clerk/Treasurer within
30 days of the date of the determination appealed from. The notice
of appeal shall state in detail the relief sought by the developer
and any legal or factual basis for the relief requested; and shall
include all supporting documentation upon which the developer relies
in making the appeal.
B.
Appeal bond. If the notice of appeal is accompanied by a bond or
other sufficient surety satisfactory to the Town attorney in an amount
equal to the impact fee due, as calculated by the Town Clerk or the
Clerk's designee, and all other requirements have been satisfied,
the building permit may be issued or the final plan may be approved.
The filing of an appeal shall not stay the collection of the impact
fee due unless a bond or other sufficient surety has been filed.
C.
Review by the Town Board.
(1)
Within 30 business days of the date of filing of the notice of appeal,
the Town Clerk/Treasurer shall place the matter on the agenda for
the Town Board meeting. The Town Board shall consider the appeal and
shall, at the Town Board's exclusive discretion, approve or deny
the appeal.
(2)
At any hearing on an appeal of an impact fee, the appellant shall
be permitted to present competent evidence or testimony. The Town
Board may limit the presentation of evidence to a reasonable amount
of time considering the complexity of the issues involved, and may
exclude proposed evidence on the grounds of relevance, duplication
and reliability. The Town's Attorney, Engineer and other consultants
or witnesses shall be heard in response, and the appellant permitted
to present rebuttal.
This chapter shall not affect, in any manner, the permissible
use of property, density of development, design and improvement standards
and requirements, or any other aspect of the development of land or
provision of capital improvements subject to the zoning and subdivision
regulations or other regulations of the county or Extraterritorial
Zoning Ordinance if applicable which shall be operative and remain
in full force and effect without limitation with respect to all such
development.
The impact fees are additional and supplemental to, and not
in substitution of, any other requirements imposed by the Town on
the development of land or the issuance of building permits. It is
intended to be consistent with and to further the objectives and policies
of the Comprehensive Plan, the capital improvements plan, and other
Town policies, chapters, and resolutions by which the Town seeks to
ensure the provision of public facilities in conjunction with the
development of land. In no event shall a property owner or developer
be obligated to pay for capital improvements in an amount in excess
of the amount calculated pursuant to this section; provided, however,
that a property owner or developer may be required to pay, pursuant
to Town ordinances, regulations, or policies, other fees or for other
capital improvements in addition to the impact fees for capital improvements
as specified in this chapter.
A.
Before enacting an ordinance that amends Chapter 80, the Town Board shall hold a public hearing on the proposed ordinance or amendment.
B.
Pursuant to § 66.0617, Wis. Stats., notice of the public
hearing referred to in the preceding section shall be published as
a Class 1 notice under Ch. 985, Wis. Stats., and shall specify where
a copy of the proposed ordinance or amendment and the public needs
assessment may be obtained.
C.
Before enacting an ordinance that imposes impact fees or amending
an ordinance that imposes impact fees by revising the amount of the
fee or altering the public facilities for which impact fees may be
imposed, a needs assessment shall be prepared and made available for
public inspection and copying as required by § 66.0617,
Wis. Stats.
The provisions of this section are hereby found and declared
to be in furtherance of the public health, safety, welfare, and convenience
and it shall be liberally construed to effectively carry out its purposes.
If any subsection, phrase, sentence, or other portion of this chapter
is for any reason held invalid or unconstitutional by any court of
competent jurisdiction, such portion shall be deemed separate, distinct
and independent, and such holding shall not affect the validity of
the remaining portions thereof.
