IMPACT FEES
FREQUENTLY ASKED QUESTIONS

1. What is an Impact Fee?
2. Why were impact fees created?
3. What are the different types of impact fees collected by Polk County?
4. When are impact fees paid?
5. Do I have to pay an impact fee for an addition or remodel of my existing residence?
6. Do I have to pay an impact fee if I am replacing an existing residence?
7. Do I have to pay an impact fee if I am changing the use of an existing structure?
8. I am building in a City; do I still have to pay the impact fee?
9. Does non-residential development have to pay an impact fee for all of the facilities for which impact fees are charged?

1. Q: What is an impact fee?
   A: An impact fee is a one time charge applied to new construction only. The purpose of the fee is to fund capital projects such as roads, parks, schools, jails, ambulances and other infrastructure that are needed because of the new development. The funds collected cannot be used for operation, maintenance, or repair of capital facilities.
   


2. Q: Why were impact fees created?
   A: Impact fees were adopted by the Board of County Commissioners in order to collect money from new development to pay for the new facilities required by growth. New development brings more traffic on our roads, more school children in our schools, more people wanting recreation facilities, and so on. In other words, a development impact fee is a financial tool to reduce the gap between the money required to build new public facilities to serve new residents and the money available for that purpose.
   


3. Q: What are the different types of impact fees collected by Polk County?
   A: Impact fees are collected for eight different public facilities: transportation (County and State Roads), corrections (jails), Emergency Medical Service (EMS), parks (regional and area parks), school facilities, fire rescue, law enforcement, and libraries.
   
   
4. Q: When are impact fees paid?
   A: For new development located in the unincorporated area of the County, the total amount of the impact fee required must be paid prior to the final inspection of the new construction. This is when the structure is issued a Certificate of Occupancy once it passed the final inspection.
   
   For new development located within cities, the total amount of the impact fee required must be paid at the time the permit is issued.
   
   
5. Q: Do I have to pay an impact fee for an addition or remodel of my existing residence?
   A: No. Alterations, expansions, or remodeling of an existing dwelling unit which does not create additional dwelling units are exempt from the payment of an impact fee.
   
   
6. Q: Do I have to pay an impact fee if I am replacing an existing residence?
   A: No. The replacement of a residence (dwelling unit) with a new residence is not required to pay an impact fee, provided the residential unit is replaced within five years of its removal or demolition. This provision would apply to the replacement of mobile home units within a mobile home park or on private property.
   
   
7. Q: Do I have to pay an impact fee if I am changing the use of an existing structure?
   A: Yes. Impact fees are imposed and calculated for the alteration or expansion of an existing building if the usable square footage is increased or if a change in the use constitutes a different impact fee land use category. The amount of the fee is imposed and calculated based on the applicable impact fee for the new use less the impact fee that would be imposed prior to the alteration or change in use.
   
   
8. Q: I am building in a City, do I still have to pay the impact fee?
   A: Yes, impact fees are charged for new development within a city for transportation (roads), correctional facilities (jail), emergency medical service (EMS), and schools. These facilities are identified in the table under question number 6 with an asterisk (*). These facilities are provided to all residents within municipalities and the unincorporated area of the county. Impact fees for parks, fire rescue, law enforcement, and libraries are not charged for new development within cities.
   
   
9. Q: Does non-residential development have to pay an impact fee for all of the facilities for which impact fees are charged?
   A: No. Impact fees for parks, school facilities and libraries are only charged for residential development. Impact fees for transportation, EMS and correctional facilities are imposed on both residential and non-residential development. You should check the impact fee rate schedule to determine the impact fee charges for the use you are interested in.