Nassau County Board of County Commissioners Statement on Attorney General Opinion Regarding “Extraordinary Circumstances” and Impact Fee Phase-In Requirements

Nassau County, Florida – January 19, 2026 - The Nassau County Board of County Commissioners (BOCC) today issued the following statement in response to the Florida Attorney General’s opinion addressing the legal standard for “extraordinary circumstances” under Florida law as it relates to impact fee increases exceeding statutory phase-in limitations.

Attorney General Opinion: https://www.myfloridalegal.com/sites/default/files/final-opinion.pdf

The Nassau County BOCC appreciates the Attorney General’s guidance and agrees that population growth alone cannot be the sole metric used to justify extraordinary circumstances. Nassau County has long recognized that extraordinary circumstances must be supported by a broader and more comprehensive analysis of real-world infrastructure demands, costs, and measurable impacts on public infrastructure. This recognition is why Nassau County prepared an Extraordinary Circumstances Demonstrated Needs Study that identified and evaluated several key factors that, when viewed collectively, created the extraordinary circumstances justifying impact fee recalibration consistent with Florida Statutes: overall population growth; population growth exceeding University of Florida Bureau of Economic and Business Research (BEBR) projections; increased permitting activity; significant land value increases; ballooning construction/infrastructure costs ; and higher levels of service for citizens—all occurring during Nassau County’s transition from a rural county to a county with small urban designated areas.

Based on a review of the letter requesting the Attorney General to render an opinion on Nassau County’s impact fees, it appears the Attorney General was responding to a hypothetical question posed by a Representative, who represents portions of Volusia, Lake, and Marion counties. While the hypothetical situation does reference Nassau County, the question put forward to the Attorney General was not based on Nassau County’s Extraordinary Circumstances Demonstrated Needs Study.

Nassau County is aware that in prior sessions and again this session, the Florida Legislature is considering additional clarification of the term “extraordinary circumstances.” Proactively and in a good-faith effort to meet the intent of the Legislature, Nassau County’s Study not only demonstrated compliance with current Florida law but established a six-point test by reviewing pending legislation like Senate Bills 548 (filed in 2026 Legislative Session) and 482 (filed in 2025 Legislative Session) which seek to establish a test under which multiple criteria, including population growth exceeding BEBR high projections over a five-year period, must be met to qualify as extraordinary circumstances.

Nassau County officials conducted an open, transparent, and engaged process over the last year that resulted in the adoption of properly calibrated impact fees. This approach ensures that the costs associated with new growth are borne by new development rather than existing taxpayers. The adoption process included meaningful collaboration with local developers and homebuilders and incorporated a four-year phased implementation to mitigate short-term impacts on the development community and ensure new housing supply continues to be produced at affordable levels.

Nassau County’s Impact Fee Approach Has Been Based on Demonstrated Need and Multiple Data Sources

In support of its impact fee updates, Nassau County utilized a demonstrated-need methodology that included a range of documented conditions beyond mere population increase. Independent analysis and County documentation reflect that Nassau County evaluated and relied upon a multi-point test that demonstrate a “perfect storm” of interrelated and unusual conditions that, when viewed collectively, created an extraordinary circumstance justifying impact fee recalibration consistent with Florida Statute. The multi-point test can be found in the Extraordinary Circumstances Demonstrated Needs Study linked below.

Supporting Studies:

Nassau County, FL Impact Fee Extraordinary Circumstances Demonstrated Needs Study

ENCPA Mobility Fee Extraordinary Circumstances Demonstrated Needs Study

Mobility Fee Extraordinary Circumstances Demonstrated Needs Study

Nassau County’s Goal: Protect Existing Residents While Ensuring Growth Pays Its Proportionate Share

Nassau County remains committed to the principles underlying Florida impact fee law: ensuring that impact fees are proportionate, justified by a demonstrated need created by new growth, and directed toward capital improvements required to serve new growth. The need for growth to pay for their impacts are even more critical as the County has seen cost increase for all items. For example, the average fire station replacement cost in 2020 was estimated at $2 million. Today that same replacement cost is estimated $4.3 million or a 115% cost increase.

“The intent of our impact fee program is simple: keep Nassau County safe, functional, and fiscally responsible as we grow,” said County Manager Taco E. Pope, AICP, ICMA-CM. “That requires us to evaluate not just how many people are moving here, but what growth actually costs—in transportation, fire rescue, law enforcement, parks, and administrative facilities—and how rapidly those costs are rising.”

Transparency, Public Process, and Continued Commitment to Lawful Planning

The Nassau County BOCC also reaffirms its commitment to public transparency and accountability throughout the impact fee process. Nassau County held and scheduled multiple public workshops dedicated to the extraordinary circumstances analysis, consistent with Florida statutory requirements, and worked collaboratively with local developers and homebuilders, resulting in a four-year phased implementation to mitigate short-term impacts on the development community and ensure new housing supply continues to be produced at affordable levels.

The BOCC welcomes continued discussion with stakeholders, residents, and the business community regarding sustainable growth management and long-range infrastructure funding strategies.

“We will continue to follow Florida law, follow the data, and put Nassau County residents first,” Chair Alyson McCullough said.