This bill amends Sections 67-8203 and 67-8210 of the Idaho Code to revise definitions and provisions related to development impact fees. Notably, it introduces new language that clarifies the definition of "capital improvements" to include fire apparatus replacement for public safety facilities, provided that such replacements are identified in an adopted capital improvement plan and meet specific funding criteria. Additionally, the bill specifies that development impact fees can be used for the replacement of fire apparatus, alongside other system improvement costs, and mandates that these fees must be maintained in interest-bearing accounts with strict accounting for their use.

Furthermore, the bill establishes guidelines for the earmarking and expenditure of collected development impact fees, ensuring that they are used solely for system improvements within the designated service area. It requires governmental entities to prepare annual reports detailing the collection and expenditure of these fees and sets a timeline for the expenditure of collected fees, generally within eight years, with exceptions for certain types of facilities. The bill declares an emergency, making it effective on July 1, 2026.

Statutes affected:
Bill Text: 67-8203, 67-8210