Read the full stored bill text
CS/CS/HB 1139 2026
CODING: Words stricken are deletions; words underlined are additions.
hb1139-02-c2
Page 1 of 17
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to impact fees; amending s. 163.3164, 2
F.S.; defining the term "plan-based methodology"; 3
amending s. 163.3177, F.S.; providing requirements for 4
coordination mechanisms that are required for certain 5
agreements required as part of the intergovernmental 6
coordination element of a comprehensive plan; amending 7
s. 163.3180, F.S.; requiring that a plan-based 8
methodology used for certain interlocal agreements be 9
consistent with certain comprehensive plan 10
requirements; prohibiting certain interlocal 11
agreements from extending beyond a specified date; 12
deleting an exception to an applicability provision 13
relating to concurrency; amending s. 163.31801, F.S.; 14
defining the term "extraordinary circumstances"; 15
requiring that a demonstrated-need study use a plan-16
based methodology for a certain purpose; requiring 17
that certain capacity standards be specified in a 18
certain impact fee study; requiring that a 19
demonstrated-need study be accompanied by a certain 20
declaration; requiring local governments, school 21
districts, and special districts to use localized data 22
for a certain purpose; prohibiting local governments, 23
school districts, and special districts from using 24
certain data for a specified purpose; prohibiting 25
CS/CS/HB 1139 2026
CODING: Words stricken are deletions; words underlined are additions.
hb1139-02-c2
Page 2 of 17
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
local governments, school districts, and special 26
districts from including certain deductions in certain 27
impact fee increases and from increasing impact fee 28
rates beyond certain phase-in limitations by more than 29
a specified percentage within a certain timeframe; 30
providing that a prevailing petitioner is entitled to 31
an impact fee overpayment refund, with interest, under 32
certain circumstances; requiring local governments, 33
school districts, and special districts to issue such 34
refunds within a specified timeframe; providing that 35
certain prevailing petitioners are entitled to 36
reasonable attorney fees and costs; amending s. 37
212.055, F.S.; conforming a cross-reference; providing 38
an effective date. 39
40
Be It Enacted by the Legislature of the State of Florida: 41
42
Section 1. Present subsections (39) through (54) of 43
section 163.3164, Florida Statutes, are redesignated as 44
subsections (40) through (55), respectively, and a new 45
subsection (39) is added to that section, to read: 46
163.3164 Community Planning Act; definitions.—As used in 47
this act: 48
(39) "Plan-based methodology" means a study methodology 49
that uses the most recent and localized data to project growth 50
CS/CS/HB 1139 2026
CODING: Words stricken are deletions; words underlined are additions.
hb1139-02-c2
Page 3 of 17
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
within a jurisdiction over a 10-year period, anticipate capacity 51
impacts on relevant systems which will be created by the 52
projected growth, and establish a list of capital projects to be 53
constructed or purchased in a defined time period to mitigate 54
the anticipated capacity impacts as part of a new or updated 55
impact fee study. The capital projects identified in a county or 56
municipal impact fee study and any necessary interlocal 57
agreement must comport with the requirements of s. 58
163.3177(6)(h). 59
Section 2. Paragraph (h) of subsection (6) of section 60
163.3177, Florida Statutes, is amended to read: 61
163.3177 Required and optional elements of comprehensive 62
plan; studies and surveys.— 63
(6) In addition to the requirements of subsections (1)-64
(5), the comprehensive plan shall include the following 65
elements: 66
(h)1. An intergovernmental coordination element showing 67
relationships and stating principles and guidelines to be used 68
in coordinating the adopted comprehensive plan with the plans of 69
school boards, regional water supply authorities, and other 70
units of local government providing services but not having 71
regulatory authority over the use of land, with the 72
comprehensive plans of adjacent municipalities, the county, 73
adjacent counties, or the region, with the state comprehensive 74
plan and with the applicable regional water supply plan approved 75
CS/CS/HB 1139 2026
CODING: Words stricken are deletions; words underlined are additions.
hb1139-02-c2
Page 4 of 17
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
pursuant to s. 373.709, as the case may require and as such 76
adopted plans or plans in preparation may exist. This element of 77
the local comprehensive plan must demonstrate consideration of 78
the particular effects of the local plan, when adopted, upon the 79
development of adjacent municipalities, the county, adjacent 80
counties, or the region, or upon the state comprehensive plan, 81
as the case may require. 82
a. The intergovernmental coordination element must provide 83
procedures for identifying and implementing joint planning 84
areas, especially for the purpose of annexation, municipal 85
incorporation, and joint infrastructure service areas. 86
b. The intergovernmental coordination element shall 87
provide for a dispute resolution process, as established 88
pursuant to s. 186.509, for bringing intergovernmental disputes 89
to closure in a timely manner. 90
c. The intergovernmental coordination element shall 91
provide for interlocal agreements as established pursuant to s. 92
333.03(1)(b). 93
2. The intergovernmental coordination element shall also 94
state principles and guidelines to be used in coordinating the 95
adopted comprehensive plan with the plans of school boards and 96
other units of local government providing facilities and 97
services but not having regulatory authority over the use of 98
land. In addition, the intergovernmental coordination element 99
must describe joint processes for collaborative planning and 100
CS/CS/HB 1139 2026
CODING: Words stricken are deletions; words underlined are additions.
hb1139-02-c2
Page 5 of 17
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
decisionmaking on population projections and public school 101
siting, the location and extension of public facilities subject 102
to concurrency, and siting facilities with countywide 103
significance, including locally unwanted land uses whose nature 104
and identity are established in an agreement. 105
3. Within 1 year after adopting their intergovernmental 106
coordination elements, each county, all the municipalities 107
within that county, the district school board, and any unit of 108
local government service providers in that county shall 109
establish by interlocal or other formal agreement executed by 110
all affected entities, the joint processes described in this 111
subparagraph consistent with their adopted intergovernmental 112
coordination elements. The agreement must: 113
a. Ensure that the local government addresses through 114
coordination mechanisms the impacts of development proposed in 115
the local comprehensive plan upon development in adjacent 116
municipalities, the county, adjacent counties, the region, and 117
the state. The area of concern for municipalities shall include 118
adjacent municipalities, the county, and counties adjacent to 119
the municipality. The area of concern for counties shall include 120
all municipalities within the county, adjacent counties, and 121
adjacent municipalities. Such coordination mechanisms must 122
include plans to provide mitigation funding to address any 123
extrajurisdictional impacts of development, consistent with the 124
requirements of s. 163.3180(5)(j). 125
CS/CS/HB 1139 2026
CODING: Words stricken are deletions; words underlined are additions.
hb1139-02-c2
Page 6 of 17
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
b. Ensure coordination in establishing level of service 126
standards for public facilities with any state, regional, or 127
local entity having operational and maintenance responsibility 128
for such facilities. 129
Section 3. Paragraph (j) of subsection (5) of section 130
163.3180, Florida Statutes, is amended to read: 131
163.3180 Concurrency.— 132
(5) 133
(j)1. If a county and municipality charge the developer of 134
a new development or redevelopment a fee for transportation 135
capacity impacts, the county and municipality must create and 136
execute an interlocal agreement to coordinate the mitigation of 137
their respective transportation capacity impacts. 138
2. The interlocal agreement must, at a minimum: 139
a. Ensure that any new development or redevelopment is not 140
charged twice for the same transportation capacity impacts. 141
b. Establish a plan-based methodology consistent with the 142
requirements of s. 163.3177(6)(h) for determining the legally 143
permissible fee to be charged to a new development or 144
redevelopment. 145
c. Require the county or municipality issuing the building 146
permit to collect the fee, unless agreed to otherwise. 147
d. Provide a method for the proportionate distribution of 148
the revenue collected by the county or municipality to address 149
the transportation capacity impacts of a new development or 150
CS/CS/HB 1139 2026
CODING: Words stricken are deletions; words underlined are additions.
hb1139-02-c2
Page 7 of 17
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
redevelopment, or provide a method of assigning responsibility 151
for the mitigation of the transportation capacity impacts 152
belonging to the county and the municipality. 153
3. By October 1, 2025, if an interlocal agreement is not 154
executed pursuant to this paragraph: 155
a. The fee charged to a new development or redevelopment 156
shall be based on the transportation capacity impacts 157
apportioned to the county and municipality as identified in the 158
developer's traffic impact study or the mobility plan adopted by 159
the county or municipality. 160
b. The developer shall receive a 10 percent reduction in 161
the total fee calculated pursuant to sub-subparagraph a. 162
c. The county or municipality issuing the building permit 163
must collect the fee charged pursuant to sub-subparagraphs a. 164
and b. and distribute the proceeds of such fee to the county and 165
municipality within 60 days after the developer's payment. 166
4. This paragraph does not apply to: 167
a. A county as defined in s. 125.011(1). 168
b. A county or municipality that has entered into, or 169
otherwise updated, an existing interlocal agreement, as of 170
October 1, 2024, to coordinate the mitigation of transportation 171
impacts. However, if such existing interlocal agreement is 172
terminated, the affected county and municipality that have 173
entered into the agreement are shall be subject to the 174
requirements of this paragraph. An interlocal agreement entered 175
CS/CS/HB 1139 2026
CODING: Words stricken are deletions; words underlined are additions.
hb1139-02-c2
Page 8 of 17
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
into before October 1, 2024, may not extend beyond October 1, 176
2031 unless the county and municipality mutually agree to extend 177
the existing interlocal agreement before the expiration of the 178
agreement. 179
Section 4. Present paragraphs (a) and (b) of subsection 180
(3) of section 163.31801, Florida Statutes, are redesignated as 181
paragraphs (b) and (c), respectively, a new paragraph (a) is 182
added to that subsection, and paragraph (g) of subsection (6) 183
and subsection (9) of that section are amended, to read: 184
163.31801 Impact fees; short title; intent; minimum 185
requirements; audits; challenges.— 186
(3) For purposes of this section, the term: 187
(a) "Extraordinary circumstances" means measurable effects 188
of development which will require mitigation by the affected 189
local government, school district, or special district and which 190
exceed the total of the current adopted impact fee amount and 191
any increase as provided in paragraphs (6)(c), (d), and (e) in 192
less than 4 years. 193
(6) A local government, school district, or special 194
district may increase an impact fee only as provided in this 195
subsection. 196
(g)1. A local government, school district, or special 197
district may increase an impact fee rate beyond the phase-in 198
limitations established under paragraph (b), paragraph (c), 199
paragraph (d), or paragraph (e) by establishing the need for 200
CS/CS/HB 1139 2026
CODING: Words stricken are deletions; words underlined are additions.
hb1139-02-c2
Page 9 of 17
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
such increase in full compliance with the requirements of 201
subsection (4), provided the following criteria are met: 202
a. A demonstrated-need study using a plan-based 203
methodology which justifies justifying any increase in excess of 204
those authorized in paragraph (b), paragraph (c), paragraph (d), 205
or paragraph (e) has been completed within the 12 months before 206
the adoption of the impact fee increase and expressly 207
demonstrates the extraordinary circumstances necessitating the 208
need to exceed the phase-in limitations. The capacity standards 209
used to support the existence of such extraordinary 210
circumstances must be specified in the impact fee study adopted 211
under paragraph (4)(a). The demonstrated-need study must be 212
accompanied by a declaration stating how and the timeframe 213
during which the proposed impact fee increase will be used to 214
construct or purchase the improvements necessary to increase 215
capacity. The local government, school district, or special 216
district must use localized data reflecting differences in costs 217
and modality of projects between urban, emerging urban, and 218
rural areas, as applicable within the study area, to project the 219
anticipated growth or capacity impacts which underlie the 220
extraordinary circumstances necessitating the impact fee 221
increase. 222
b. The local government jurisdiction has held at least two 223
publicly noticed workshops dedicated to the extraordinary 224
circumstances necessitating the need to exceed the phase-in 225
CS/CS/HB 1139 2026
CODING: Words stricken are deletions; words underlined are additions.
hb1139-02-c2
Page 10 of 17
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
limitations set forth in paragraph (b), paragraph (c), paragraph 226
(d), or paragraph (e). 227
c. The impact fee increase ordinance is approved by a 228
unanimous vote of the governing body. 229
2. An impact fee increase approved under this paragraph 230
must be implemented in at least two but not more than four equal 231
annual increments beginning with the date on which the impact 232
fee increase ordinance is adopted. 233
3. A local government, school district, or special 234
district may not: 235
a. Increase an impact fee rate beyond the phase-in 236
limitations under this paragraph if the local government, school 237
district, or special district has not increased the impact fee 238
within the past 5 years. Any year in which the local government, 239
school district, or special district is prohibited from 240
increasing an impact fee because the jurisdiction is in a 241
hurricane disaster area is not included in the 5-year period. 242
b. Use data that is older than 4 years to demonstrate 243
extraordinary circumstances. 244
c. Include in the impact fee increase any deduction 245
authorized by a previous or existing impact fee. 246
d. Increase an impact fee rate beyond the phase-in 247
limitations under this paragraph by more than 100 percent 248
divided equally over a 4-year period. 249
(9) In any action challenging an impact fee or the 250
CS/CS/HB 1139 2026
CODING: Words stricken are deletions; words underlined are additions.
hb1139-02-c2
Page 11 of 17
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
government's failure to provide required dollar-for-dollar 251
credits for the payment of impact fees as provided in s. 252
163.3180(6)(h)2.b.:, 253
(a) The government has the burden of proving by a 254
preponderance of the evidence that the imposition or amount of 255
the fee or credit meets the requirements of state legal 256
precedent and this section. The court may not use a deferential 257
standard for the benefit of the government. If the court 258
determines that the petitioner made an overpayment due to an 259
improperly assessed impact fee, the petitioner is entitled to a 260
refund in the amount of the overpayment with interest, with such 261
interest amount determined by the court. The local government, 262
school district, or special district that assessed the impact 263
fee must issue the refund within 90 days after the judgment 264
becomes final. 265
(b) A prevailing petitioner who is a resident of or an 266
owner of a business located within the jurisdiction of the local 267
government, school district, or special district that imposed 268
the impact fee in violation of this section is entitled to 269
reasonable attorney fees and costs. Such petitioner is further 270
entitled to reasonable attorney fees and costs in any subsequent 271
action necessary to collect a refund ordered by the court for 272
any impact fee overpayment. 273
Section 5. Paragraph (d) of subsection (2) of section 274
212.055, Florida Statutes, is amended to read: 275
CS/CS/HB 1139 2026
CODING: Words stricken are deletions; words underlined are additions.
hb1139-02-c2
Page 12 of 17
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
212.055 Discretionary sales surtaxes; legislative intent; 276
authorization and use of proceeds.—It is the legislative intent 277
that any authorization for imposition of a discretionary sales 278
surtax shall be published in the Florida Statutes as a 279
subsection of this section, irrespective of the duration of the 280
levy. Each enactment shall specify the types of counties 281
authorized to levy; the rate or rates which may be imposed; the 282
maximum length of time the surtax may be imposed, if any; the 283
procedure which must be followed to secure voter approval, if 284
required; the purpose for which the proceeds may be expended; 285
and such other requirements as the Legislature may provide. 286
Taxable transactions and administrative procedures shall be as 287
provided in s. 212.054. 288
(2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.— 289
(d) The proceeds of the surtax authorized by this 290
subsection and any accrued interest shall be expended by the 291
school district, within the county and municipalities within the 292
county, or, in the case of a negotiated joint county agreement, 293
within another county, to finance, plan, and construct 294
infrastructure; to acquire any interest in land for public 295
recreation, conservation, or protection of natural resources or 296
to prevent or satisfy private property rights claims resulting 297
from limitations imposed by the designation of an area of 298
critical state concern; to provide loans, grants, or rebates to 299
residential or commercial property owners who make energy 300
CS/CS/HB 1139 2026
CODING: Words stricken are deletions; words underlined are additions.
hb1139-02-c2
Page 13 of 17
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
efficiency improvements to their residential or commercial 301
property, if a local government ordinance authorizing such use 302
is approved by referendum; or to finance the closure of county-303
owned or municipally owned solid waste landfills that have been 304
closed or are required to be closed by order of the Department 305
of Environmental Protection. Any use of the proceeds or interest 306
for purposes of landfill closure before July 1, 1993, is 307
ratified. The proceeds and any interest may not be used for the 308
operational expenses of infrastructure, except that a county 309
that has a population of fewer than 75,000 and that is required 310
to close a landfill may use the proceeds or interest for long-311
term maintenance costs associated with landfill closure. 312
Counties, as defined in s. 125.011, and charter counties may, in 313
addition, use the proceeds or interest to retire or service 314
indebtedness incurred for bonds issued before July 1, 1987, for 315
infrastructure purposes, and for bonds subsequently issued to 316
refund such bonds. Any use of the proceeds or interest for 317
purposes of retiring or servicing indebtedness incurred for 318
refunding bonds before July 1, 1999, is ratified. 319
1. For the purposes of this paragraph, the term 320
"infrastructure" means: 321
a. Any fixed capital expenditure or fixed capital outlay 322
associated with the construction, reconstruction, or improvement 323
of public facilities that have a life expectancy of 5 or more 324
years, any related land acquisition, land improvement, design, 325
CS/CS/HB 1139 2026
CODING: Words stricken are deletions; words underlined are additions.
hb1139-02-c2
Page 14 of 17
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
and engineering costs, and all other professional and related 326
costs required to bring the public facilities into service. For 327
purposes of this sub-subparagraph, the term "public facilities" 328
means facilities as defined in s. 163.3164(42) s. 163.3164(41), 329
s. 163.3221(13), or s. 189.012(5), and includes facilities that 330
are necessary to carry out governmental purposes, including, but 331
not limited to, fire stations, general governmental office 332
buildings, and animal shelters, regardless of whether the 333
facilities are owned by the local taxing authority or another 334
governmental entity. 335
b. A fire department vehicle, an emergency medical service 336
vehicle, a sheriff's office vehicle, a police department 337
vehicle, or any other vehicle, and the equipment necessary to 338
outfit the vehicle for its official use or equipment that has a 339
life expectancy of at least 5 years. 340
c. Any expenditure for the construction, lease, or 341
maintenance of, or provision of utilities or security for, 342
facilities, as defined in s. 29.008. 343
d. Any fixed capital expenditure or fixed capital outlay 344
associated with the improvement of private facilities that have 345
a life expectancy of 5 or more years and that the owner agrees 346
to make available for use on a temporary basis as needed by a 347
local government as a public emergency shelter or a staging area 348
for emergency response equipment during an emergency officially 349
declared by the state or by the local government under s. 350
CS/CS/HB 1139 2026
CODING: Words stricken are deletions; words underlined are additions.
hb1139-02-c2
Page 15 of 17
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
252.38. Such improvements are limited to those necessary to 351
comply with current standards for public emergency evacuation 352
shelters. The owner must enter into a written contract with the 353
local government providing the improvement funding to make the 354
private facility available to the public for purposes of 355
emergency shelter at no cost to the local government for a 356
minimum of 10 years after completion of the improvement, with 357
the provision that the obligation will transfer to any 358
subsequent owner until the end of the minimum period. 359
e. Any land acquisition expenditure for a residential 360
housing project in which at least 30 percent of the units are 361
affordable to individuals or families whose total annual 362
household income does not exceed 120 percent of the area median 363
income adjusted for household size, if the land is owned by a 364
local government or by a special district that enters into a 365
written agreement with the local government to provide such 366
housing. The local government or special district may enter into 367
a ground lease with a public or private person or entity for 368
nominal or other consideration for the construction of the 369
residential housing project on land acquired pursuant to this 370
sub-subparagraph. 371
f. Instructional technology used solely in a school 372
district's classrooms. As used in this sub-subparagraph, the 373
term "instructional technology" means an interactive device that 374
assists a teacher in instructing a class or a group of students 375
CS/CS/HB 1139 2026
CODING: Words stricken are deletions; words underlined are additions.
hb1139-02-c2
Page 16 of 17
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
and includes the necessary hardware and software to operate the 376
interactive device. The term also includes support systems in 377
which an interactive device may mount and is not required to be 378
affixed to the facilities. 379
2. For the purposes of this paragraph, the term "energy 380
efficiency improvement" means any energy conservation and 381
efficiency improvement that reduces consumption through 382
conservation or a more efficient use of electricity, natural 383
gas, propane, or other forms of energy on the property, 384
including, but not limited to, air sealing; installation of 385
insulation; installation of energy-efficient heating, cooling, 386
or ventilation systems; installation of solar panels; building 387
modifications to increase the use of daylight or shade; 388
replacement of windows; installation of energy controls or 389
energy recovery systems; installation of electric vehicle 390
charging equipment; installation of systems for natural gas fuel 391
as defined in s. 206.9951; and installation of efficient 392
lighting equipment. 393
3. Notwithstanding any other provision of this subsection, 394
a local government infrastructure surtax imposed or extended 395
after July 1, 1998, may allocate up to 15 percent of the surtax 396
proceeds for deposit into a trust fund within the county's 397
accounts created for the purpose of funding economic development 398
projects having a general public purpose of improving local 399
economies, including the funding of operational costs and 400
CS/CS/HB 1139 2026
CODING: Words stricken are deletions; words underlined are additions.
hb1139-02-c2
Page 17 of 17
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
incentives related to economic development. The ballot statement 401
must indicate the intention to make an allocation under the 402
authority of this subparagraph. 403
4. Surtax revenues that are shared with eligible charter 404
schools pursuant to paragraph (c) shall be allocated among such 405
schools based on each school's proportionate share of total 406
school district capital outlay full-time equivalent enrollment 407
as adopted by the education estimating conference established in 408
s. 216.136. Surtax revenues must be expended by the charter 409
school in a manner consistent with the allowable uses provided 410
in s. 1013.62(4). All revenues and expenditures shall be 411
accounted for in a charter school's monthly or quarterly 412
financial statement pursuant to s. 1002.33(9). If a school's 413
charter is not renewed or is terminated and the school is 414
dissolved under the provisions of law under which the school was 415
organized, any unencumbered funds received under this paragraph 416
shall revert to the sponsor. 417
Section 6. This act shall take effect July 1, 2026. 418