SB 24-194 Summary

• Authorizes fire protection districts and ambulance districts to impose impact fees on new construction (buildings, structures, facilities, improvements, and oil/gas wells) to fund capital facilities, subject to legislative adoption, broad applicability, and limitations on fee amounts.

• Impact fees must be collected before building permit issuance, with no fees imposed on projects with completed development permit applications before fee adoption; districts must notify affected municipalities 60 days before adoption.

• Prohibits fire protection districts from charging fees for responding to fires on taxable property, except when authorized by federal or state law; allows waiver of impact fees for low- or moderate-income housing.

• Grants fire protection districts and ambulance districts power to levy a uniform sales tax upon voter approval at a regular or special election, with net revenues used only for services in taxed areas.

• Takes effect 90 days after legislative adjournment, subject to referendum; sales tax provisions contingent on whether Senate Bill 24-025 becomes law.