19.53.110 Exemptions.
A. The parks impact fees are generated from the formula for calculating the fees as set forth in this chapter. The amount of the impact fees is determined by the information contained in the adopted parks master plan and related documents, as appended to the city’s comprehensive plan. All development activity located within the city shall be charged a parks impact fee; provided, that the following exemptions shall apply:
B. The following shall be exempt from parks impact fees:
1. Replacement of a structure with a new structure having the same use, at the same site, and with the same gross floor area, when a complete building permit application is filed within one year of demolition or destruction of the previous structure.
2. Alteration, expansion, or remodeling of an existing dwelling or structure where no new units or gross commercial floor area are created and the use is not changed.
3. Construction of nonhabitable accessory residential structures.
4. Miscellaneous improvements including, but not limited to, fences, walls, swimming pools, parking, and signs that do not create an increase in demand for parks services.
5. Demolition of or moving an existing structure within the city from one site to another.
6. Colleges, schools, and government facilities.
7. Parks impact fees for the construction of early learning facilities may be reduced at the discretion of the director when requested by the property owner in writing prior to permit submittal and subject to the following criteria:
a. Submittal of a written request to the director specifying the facility policy for minimum enrolled percent of children and families that qualify for state subsidized child care;
b. Early learning facility fee reduction table.
Percent of Children and Families Using the Facility That Qualify for State Subsidized Child Care | Fee Reduction |
|---|---|
25% | 100% |
c. The developer must record a covenant per RCW 82.02.060(4)(c) that prohibits using the property for any purpose other than for early childhood education and assistance at the original income limits for a period of at least ten years.
d. Should the early learning facility fail to achieve the required percentage of children and families qualified for state subsidized child care using the early learning facility at any point during a calendar year, the property owner is responsible for paying twenty percent of the impact fee that would have been imposed on the development without exemption. Payment must be made within ninety days of city notification to the property owner. Any balance remaining thereafter shall be a lien on the property as described in EMC 19.53.120(F).
e. Should the property be converted to a use other than an early learning facility, the property owner is responsible for paying the applicable parks impact fee in effect at the time of the use conversion.
8. Change of use that has less impact than the existing use shall not be assessed a parks impact fee.
9. A fee payer required to pay for system improvements pursuant to RCW 43.21C.060 shall not be required to pay an impact fee for the same improvements under this chapter.
10. The city council may, on a case-by-case basis, grant exemptions to the application of the fee schedule for housing affordable to households earning less than sixty percent of the Snohomish County median family income as established by the United States Department of Housing and Urban Development in accordance with the conditions specified under RCW 82.02.060(4). To qualify for the exemption, the project applicant shall submit a petition on a form provided by the city to the planning director for consideration by the council prior to application for a building permit. Conditions for such approval shall meet the requirements of RCW 82.02.060(4) and include a requirement for a covenant to assure the project’s continued affordability. The covenant shall be an obligation that runs with the land upon which the housing is located and shall be recorded against the title of the real property.
D. The city may, on a case-by-case basis, grant a partial exemption of not more than eighty percent of park impact fees, with no explicit requirement to pay the exempted portion of the fee from public funds, for low-income housing units, pursuant to the following:
1. Fee exemptions shall only be available to multifamily housing units affordable to households earning at or below sixty percent of area median income for Snohomish County as established by the United States Department of Housing and Urban Development.
2. The mayor, or designee, may grant a fee exemption.
3. The decision to grant, partially grant or deny an exemption shall be based on:
a. The public benefit of the specific project;
b. The extent to which the applicant has sought other funding sources;
c. The financial hardship to the project of paying the impact fees;
d. The impacts of the project on the park facilities and services; and
e. The consistency of the project with adopted city plans and policies related to low-income housing.
4. An exemption granted under this subsection must be conditioned upon requiring the applicant to record a covenant approved by the planning director to assure the project’s continued affordability. At a minimum, the covenant must address price restrictions and household income limits, and require that, if the property is converted to a use other than as defined in the covenant, the property owner must pay the applicable impact fees in effect at the time of any conversion. Covenants required by this subsection must be recorded with the Snohomish County auditor. (Ord. 3955-23 § 2, 2023; Ord. 3830-21 § 3, 2021.)