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3. Results Table 7 - Proposed Impact Fees (per ERU) Service Existing FY 2025 FY 2026 FY 2027 FY 2028 Cumulative Change Water $1,300 $1,463 $1,626 $1,789 $1,952 $ Change - $163 $163 $163 $163 $652 % Change 12.5% 11.1% 10.0% 9.1% 50.0% Sewer $2,796 $2,624 $2,624 $2,624 $2,624 $ Change - ($394) $0 $0 $0 ($394) % Change (14.0%) 0.0% 0.0% 0.0% (14.0%) The increases to the water impact fees moves them closer to IRCDUS' actual cost of the infrastructure to support system expansion. Additionally, Stantec recommends that IRCDUS review its water and sewer impact fees periodically (approximately every four years) to ensure that they remain fair and equitable and continue to reflect its current cost of capacity. 3.2 DEMONSTRATED NEEDS ANALYSIS The calculated water impact fees exceed the phase-in limitations as outlined in Section 1.2 Legal Requirements herein. However, the Florida Impact Fee Act11 allows for exceptions to the phase-in limitations in the event the County provides a study which expressly demonstrates the extraordinary circumstances driving the need to exceed the phase-in limitation. Therefore, the County could pursue a separate demonstrated needs analysis to the extent it desires to fully implement the resulting fees identified herein. 3.3 METHOD OF COLLECTION IRCDUS currently imposes its water and sewer impact fees from individually metered and master -metered customers based on ERUs for each new connection. This approach is one that is used throughout Florida and the industry and Stantec recommends that the County continue this method of application and collection for the impact fees. 11 The statute does not apply to water and sewer connection fees. Fla. Stat. § 163.31801 (12) (2023). 0 120