Administrative Regulation 13.23

SUBJECT: Affordable Housing Land Use Category and Deferral of Impact Fees for Qualified Affordable Housing ORIGINATING DEPARTMENT: Development Services


It is the intent of the Board of County Commissioners to promote the development of affordable single family residential homes by charging transportation impact fees at a reduced level (as determined by ordinance) and deferring impact fees for ten (10) years for qualified affordable housing. The impact fees will be permanently cancelled after 10 years unless the home is sold. Mortgage refinances will be governed by Citrus County’s Subordination Policy the same as it pertains to SHIP and CDBG.

  1. Qualified Affordable Housing - Homes with less than 1,500 square feet of living area (site built, mobile home, modular, etc.) and occupant households being at or below low income (80% of area median income, adjusted for family size as defined by the U.S. Department of Housing and Urban Development (HUD) 
  2. Only lower income owner occupants and Not-for-Profit Single Family Residential Housing Developers working with eligible clients will be eligible for the Affordable Housing Land Use Category and Deferral of Impact Fees. 
  3. This must be the homestead property of the owner occupant. Owners that own or intend to own investment property are not eligible. 
  4. Homes built for “speculation” by builders or developers are not eligible.
The following guidelines and procedures will be used to determine whether Citrus County will approve requests for lower transportation impact fees and impact fee deferral.

  1. An initial determination will be made by the Citrus County Building Division if a home has less than 1500 square feet of living area when a single-family residential permit is being requested. The applicant as well as Citrus County Housing Services will be notified.
    1.  If applicable, a “Notice” will be provided to the permit applicant (homeowner or contractor) with the HUD low-income guidelines; both of these forms will be provided to the Building Division by Housing Services. Income guidelines change annually.
    2.  The Permit Supervisor will also send an advisory to Citrus County Housing Services of single-family residential permits being applied for when homes are less than 1500 square feet of living area. The advisory will include permit number, living area of home and other identifying data, such as: applicant or nonprofit name, address and/or legal description of property. 
  2. Initial determination of eligibility will be made based on income and ownership criteria by Housing Services. 
  3. An application will be provided for the homeowner or eligible client of the not-for-profit single family housing provider when eligibility is apparent.
  4. If a not-for-profit housing developer is requesting this assistance for an eligible client verification of the organizations Not–for-Profit status will be required (501 c3, corporate articles, etc.)
  5. The Concurrency/Impact Fee Coordinator will provide a written copy of the Single-Family Residential impact fees to the Housing Services Division prior to any increase.
  6. Final eligibility will be determined in accordance with State Housing Initiatives Partnership (SHIP) program income guidelines, an income certification will be completed, and the homeowner or not-for profit’s eligible client will be requested at this time to sign the certification, a promissory note and mortgage for the deferred amount of impact fees. 
  7. An approval (or denial) letter will be prepared by a Housing Services supervisor and provided in writing to the homeowner with a copy to the Building Division. 
  8. When the permit is ready for pick up the Building Division will record the amount of deferral with an expiration notation (10 years from the date of Housing Services approval). 
  9. The mortgage for the impact fee deferral will be recorded within 30 days unless it will interfere with other recorded documents. * This action is to assure the deferred impact fee mortgage takes a subordinate position to the notice of commencement or other superior financing (first mortgages, second or third homebuyers assistance deferred payment mortgages). This could be as late as final closing with the not-for-profit housing provider and their client (s). Inquiries and Notice of Intent to file a mortgage for deferred impact fees may need to be sent to lenders and developers to determine the most practical time for filing. *If recording the mortgage within 30 days is not possible then an alternate date will be negotiated with the Housing Services Director.
  10. An owner occupant may currently own a smaller home that they intend to live in during construction of the new home and to sell once they move into the new home. They must file for homestead exemption on the new home and provide evidence of sale and transfer of their current home within one year of signing the Deferred Impact Fee Mortgage. It must be a transaction that the Property Appraiser’s office will recognize as a transfer of ownership. An extension of the one-year time period may be granted one time by the Housing Services Director 
  11. The Housing Services Director will provide an annual report on total impact fees deferred and recaptured by February 1 of each year.