Exemptions from impact fees.

The following structures or activities are exempt from impact fees: (1) rebuilding the same amount of floor space of a structure that was destroyed by fire or other catastrophe; (2) remodeling or repairing a structure that does not result in an increase in the number of service units; (3) replacing a residential unit, including a manufactured home, with another residential unit on the same lot, if the number of service units does not increase; (4) placing a construction trailer or office on a lot during the period of construction on the lot; (5) constructing an addition on a residential structure which does not increase the number of service units; (6) adding uses that are typically accessory to residential uses, such as a tennis court or a clubhouse, unless it is demonstrated clearly that the use creates a significant impact on the system's capacity; (7) all or part of a particular development project if: (a) the project is determined to create affordable housing; and (b) the exempt development's proportionate share of system improvements is funded through a revenue source other than development impact fees; (8) constructing a new elementary, middle, or secondary school; and (9) constructing a new volunteer fire department. Effect of Amendment 2016 Act No. 229, SECTION 1, added (8) and (9), relating to certain schools and volunteer fire departments.