Waivers of Impact Fees
The only waiver approved by the Lake County Board of County Commissioners is available for residential projects for low and very-low income eligible homes. For more information on how to apply, call the Lake County Department of Community Services, Housing and Community Development Division, at (352) 742-6532. The waiver is for 50 or 75 percent reduction in impact fees. Waivers are conditioned upon the applicant entering into a recapture agreement with Lake County for the waived fees upon the sale or other transfer of the property to a person who does not qualify for the waiver within five (5) years of the date the waiver was granted.

Credits for Impact Fees
If an individual is building on a property that has had a legally existing structure on it previously, the individual is given credit for the impact fees paid or vested for the previous use. For example, if a property owner tears down a residence that was legally there and replaces it with a home with the same area or less, there will be no impact fees due. For replacement of a removed, destroyed, or partially destroyed building or dwelling unit, the building permit for the replacement structure must be obtained prior to January 1, 2014, or within six (6) years of the removal or destruction, whichever occurs last.

Impact Fee Refunds
Impact fees can be refunded, less a $40 refund processing fee, upon expiration or cancellation of a building permit

Exemptions from Impact Fees
As a result of a Florida Supreme Court decision in May 2000, no school impact fees are charged if the community an individual is building in operates as an adult only community and has filed a request for this category with the County Attorney and had it approved.

In addition, Lake County Code, Chapter 22, Impact Fees, section 22-14 lists several exemptions from impact fees. These are:

1. Alterations or replacements of an existing building or dwelling units or construction of an accessory building or structure where no additional dwelling units are created and where the use is not changed, provided there is no increase in the impacts to public facilities and services.
2. The replacement of a destroyed or partially destroyed building or structure on the same site with a new building or structure of the same size and use so long as the building permit for the reconstruction or replacement is obtained prior to January 1, 2014, or within six (6) years of the removal or destruction, whichever occurs last.
3. Conditional use permits allowing the installation of a temporary mobile home for the care of an elderly infirm person where bond is posted for removal of the temporary housing.
4. County-recognized nonresidential farm buildings.
5. Any residential construction that qualifies as housing for older persons and meets the requirements outlined in section 22-14 (5) shall be exempt from payment of the school impact fee.