Except as otherwise provided in this article, no building permit or water meter shall be issued until the owner has paid the city all applicable impact fees due.
(Ordinance 2021-27 adopted 8/10/21; Ordinance 2022-12 adopted 5/24/22)
(a) 
Assessment of the impact fees for any new development shall be based on the applicable impact fees per service unit in the applicable service area in effect at the time of assessment. No act by the city is required to assess impact fees.
(b) 
For a new development which has received final plat approval before the effective date, assessment of impact fees shall occur on the effective date and shall be in the amount established in section 10-4-33. No impact fees shall be paid by new development if a valid building permit or water meter application is properly submitted within one (1) year of the effective date of the article, except as provided for in section 10-4-91(b).
(c) 
For land that is not required to be platted at time of the application for a building permit or water meter, assessment of impact fees shall be assessed at the time of application for building permit or water meter and shall be in the amount established in section 10-4-33.
(d) 
For a new development which has received final plat approval on or after the effective date of this article, assessment of impact fees shall be assessed at the time of final approval of the final plat.
(e) 
After assessment of the impact fees attributable to a new development, or execution of an agreement for payment of impact fees, additional impact fees or increases in fees may not be assessed against the tract unless, the number of service units to be developed on the tract increases. In the event of the increase in the number of service units, the impact fees to be assessed are limited to the amount attributable to the additional service units.
(f) 
The director of public works, or his or her designee, shall compute the impact fees for new development. The total amount of impact fees assessed for the new development shall be attached to the building permit and/or water meter application, and payment of the impact fees shall be required as a condition of issuance.
(g) 
For newly annexed territories, upon annexation, a newly annexed area shall be immediately added into the nearest, adjacent roadway service area so long as in doing so the roadway service area still complies with the distance requirements in chapter 395 of the Texas Local Government Code. The collection rate shall be assessed at the rate of the existing roadway service area and may be adjusted upon a future study update.
(Ordinance 2021-27 adopted 8/10/21; Ordinance 2022-12 adopted 5/24/22; Ordinance 2023-32 adopted 11/28/2023)
The city may offset the improvements or funding for construction of any system-related facility included on the identified capital improvement plans that is required or agreed to by the city, pursuant to rules established in this section and administrative guidelines. Any agreements entered into hereunder shall be subject to the approval of the city council.
(1) 
General credit.
The city shall apply against assessed impact fees a credit equal to the portion of ad valorem tax and utility service revenues generated by new service units during the program period that is used for the payment of improvements, including the payment of debt, that are included in the capital improvement plans. This credit is already reflected in the maximum assessable impact fee.
(2) 
Offsets by developer.
Before impact fees can be reduced by offsets authorized under this section, the owner of the property shall apply for offsets based on actual costs with the city. Unless an agreement specifies otherwise, an offset associated with a plat shall be applied when the first building permit is submitted and to each subsequent building permit application to reduce the impact fees due until the amount associated with the offset is exhausted.
(3) 
Roadway offsets.
Any construction of, contributions to, or dedications of roadway facilities that are system-related facilities included on the identified capital improvement plans and that are agreed to or required by the city as a condition of development approval shall be offset against roadway facilities impact fees otherwise due from the new development.
(4) 
Water offsets.
Any construction of, contributions to, or dedications of water facilities that are system-related facilities included on the identified capital improvement plans and that are agreed to or required by the city as a condition of development approval shall be offset against water facility impact fees otherwise due from the new development.
(5) 
Wastewater offsets.
Any construction of, contributions to, or dedications of wastewater facilities that are system-related facilities included on the identified capital improvement plans and that are agreed to or required by the city as a condition of development approval shall be offset against wastewater facility impact fees otherwise due from the new development.
(6) 
No offsets for rights-of-way or easements.
Rights-of-way and easements are not included in the study, and no offsets shall be granted for the dedication of rights-of-way or easements. Rights-of-way and easements are dedicated as required by the ordinances of the city, necessitated by and attributable to a new development, and do not exceed the amount required for infrastructure improvements that are roughly proportionate to the new development.
(7) 
Master planned projects.
Master planned projects, including subdivisions containing multiple phases, and whether approved before or after the effective date of the impact fee regulations, may apply for offsets against impact fees for the entire project based upon improvements or funds toward construction of system-related facilities, or other capital improvements supplying excess capacity. Offsets shall be spent within the same service area utilizing a methodology approved by the city and be approved in an agreement.
(Ordinance 2021-27 adopted 8/10/21; Ordinance 2022-12 adopted 5/24/22)