ASSESSMENT, COLLECTION AND COMPUTATION OF WATER IMPACT FEES

Houston Code of Ordinances ch. 47, art. X, div. 2

in effect

Houston Code of Ordinances § 47-391 Assessment of fees.

Sec. 47-391. - Assessment of fees. Assessment of water impact fees against new development shall be based on the maximum water impact fee per service unit, established by the city council. The time of assessment depends upon the time the development was platted pursuant to the city's subdivision regulations. Assessment shall take place as follows: (1) For new developments that require platting prior to development and that have not received final plat recordation prior to June 20, 1990, assessment shall occur at the time of recordation of the final plat. (2) For all other new development, assessment shall occur at the time of application for a building permit or at the time of water connection, whichever occurs first. (Ord. No. 90-676, § 1, 6-6-90)

Houston Code of Ordinances § 47-392 Time of fee collection.

Sec. 47-392. - Time of fee collection. Water impact fees shall be collected at the time of issuance of building permits. In the event that a building permit is not required prior to development, collection shall be at the time of water connection. (Ord. No. 90-676, § 1, 6-6-90)

Houston Code of Ordinances § 47-393 Computation of fees.

Sec. 47-393. - Computation of fees. The department shall compute the water impact fees in the following manner: (1) Except as otherwise provided in this section, the amount of the water impact fee due shall be determined by multiplying the number of service units generated by the new development by the water impact fee per service unit then in effect. (2) Development of low and moderate cost single family housing is exempt from payment of impact fees. In order to qualify for this exemption, the house must be a single family residence located within city limits having an initial purchase price as certified by the property owner that does not exceed the latest available 12-month listing for median price single family housing in the city as published by the Real Estate Center at Texas A&M University. In the event the initial purchase price exceeds this amount, the property owner making the certification shall pay to the city the full amount of the impact fee as calculated under this section. If publication of the median price for single family housing is discontinued by the Real Estate Center at the Texas A & M University, the mayor is authorized to select another publication that lists the median price of single family houses in the city. (3) In the event that the new development involves the razing or removing of existing structures, the water capacity utilized by such use or structure shall be converted to service units using the land use equivalency table. If the water service required for the new development exceeds such reserved capacity, the service units equivalent to the previously utilized capacity shall be subtracted from the total number of service units attributable to the new development, and the amount of the water impact fee due shall be the number of additional service units multiplied by the water impact fee per service unit then in effect. (4) The amount of each water impact fee due shall be reduced by any allowable credits in the manner provided in section 47-394 of this Code. (5) The amount of each water impact fee due for a new development shall not exceed an amount computed by multiplying the maximum water impact fee per service unit in effect at the time the new development was assessed by the number of service units generated by the development. (6) If the property owner proposes to increase the number of service units for development following payment of the water impact fee, the additional water impact fees collected for such new service units shall be determined in the same manner as provided in this section. (Ord. No. 90-676, § 1, 6-6-90; Ord. No. 90-717, § 1, 6-20-90; Ord. No. 97-442, § 3, 4-23-97)

Houston Code of Ordinances § 47-394 Determination of service units.

Sec. 47-394. - Determination of service units. The number of service units attributable to a new development shall be determined by using the land use equivalency table established by the city council, which may be amended from time to time. (Ord. No. 90-676, § 1, 6-6-90; Ord. No. 90-717, § 1, 6-20-90)

Houston Code of Ordinances § 47-395 Credits and/or offsets against water impact fees.

Sec. 47-395. - Credits and/or offsets against water impact fees. (a) A property owner who has paid a connection charge pursuant to city ordinances referenced in section 47-42 prior to June 20, 1990 for a city-constructed water facility, or who has paid an equivalent charge for a facility included in the water capital improvements plan to a district created under authority of article III, section 52, or article XVI, section 59 of the Texas Constitution, for which no reimbursement was received, may reduce the water impact fee due for the lot or tract for which the fee was paid by a like amount. (b) A property owner who constructs or finances a water facility included in the water capital improvements plan pursuant to a development agreement approved by the city on or after June 20, 1990 may offset the value of such improvement against the water impact fee due from the development. The offset shall be associated with the plat of the property that is to be served by the water facility constructed or financed. The amount of the offset shall be determined pursuant to rules established in this section and administrative guidelines promulgated by the director. The city may also agree to offset the value of a water facility to be constructed or financed by the property owner, which has not been included in the water capital improvements plan, against water impact fees if it is reasonably anticipated that the facility shall be included within the next revision to such plan. In no event shall the offset allowable under this subsection exceed the amount of the water impact fees due, and no property owner shall be entitled to reimbursement for such excess amount unless the city otherwise agrees. (c) The development agreement required by subsection (b) may provide for participation by the city in the costs of oversizing the water facility to be constructed or financed by the property owner, or may provide for reimbursement according to the terms of the agreement. The amount of any offset shall be reduced by the amount of the city's participation, or provision for reimbursement. (d) A credit or offset associated with a plat shall be applied against a water impact fee due at the time that the first fee for the new development is collected, and thereafter to all subsequently collected fees, until the credit or offset is exhausted. (Ord. No. 90-676, § 1, 6-6-90; Ord. No. 90-717, § 1, 6-20-90)

Source: City of Houston, Code of Ordinances and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/tx/houston/codes/code_of_ordinances?nodeId=COOR_CH47WASE_ARTXWAIMFE_DIV2ASCOCOWAIMFEFetched: 10/26/2026