This bill amends RCW 82.02.050 to revise how local governments may impose and collect impact fees and to require a deferred payment system for residential construction impact fees. It keeps the existing authorization for counties, cities, and towns planning under RCW 36.70A.040 to impose impact fees but adds requirements that financing must be balanced with other public funds and that impact fees be imposed only for system improvements reasonably related to new development and used for facilities that will benefit that development. The amendment creates a procedural regime allowing applicants for single-family detached and attached residential building permits to request full deferral of impact fee payment under specified options (until final inspection, until certificate of occupancy or equivalent, or until closing of the first sale), with deferred amounts set by the fees in effect when the deferral is applied for and a maximum deferral term of 18 months from permit issuance. It requires jurisdictions collecting impact fees to adopt and maintain a deferred collection system by September 1, 2016, generally requires recording a deferred impact fee lien (with specified form, content, signature/acknowledgement, recording, binding on successors, and junior status to one construction mortgage), authorizes foreclosure under chapter 61.12 RCW if fees are unpaid, allows withholding final inspection or certificate of occupancy until fees are paid, and makes the seller strictly liable for impact fees due at closing absent a different agreement. Jurisdictions with an all-fee delay process in place by April 1, 2015 that remains after September 1, 2016 are exempt from certain new requirements. Applicants are entitled annually to deferrals for the first 20 single-family permits per jurisdiction unless the jurisdiction by ordinance allows more. Local governments may charge reasonable administrative fees for processing deferral requests and must cooperate with the Department of Commerce and the Joint Legislative Audit and Review Committee. The bill also conditions continued collection and expenditure of impact fees on having a compliant comprehensive plan and capital facilities element, allows a school district under binding conditions or enhanced financial oversight to use up to 25% of its school impact fee account for operations and maintenance during that status (with special administrator approval for districts under enhanced oversight), and requires jurisdictions that collect fees on behalf of school districts to consult those districts about possible additional deferrals. The text references other RCWs for definitions and related requirements; those referenced provisions and an apparent parenthetical change to RCW 44.28.812 are not included here, and no effective date or other possible amendments elsewhere in the bill are provided in the extracted facts.

If enacted, local governments that plan under state growth laws must give most single‑family home builders the option to defer paying impact fees for up to 18 months and set up a formal deferral process by September 1, 2016. Builders and contractors would get cash‑flow relief (each applicant is entitled to deferrals on the first 20 single‑family permits per jurisdiction each year), but the deferred fee must be secured by a recorded lien that is junior to one construction mortgage and is payable at inspection, occupancy, or the first sale; sellers are generally strictly liable to pay fees from sale proceeds. Cities/counties can charge an administrative fee, can withhold final inspections or certificates of occupancy until fees are paid, and may foreclose on unpaid deferred fees under existing foreclosure law — and school districts can step in to foreclose if a jurisdiction does not act within 45 days. The main people affected are small and speculative homebuilders (who gain reduced upfront costs), local governments (which must create and administer the deferral program, record liens, and manage foreclosure risk), school districts (which may experience delayed fee revenue and must be consulted when fees for schools are collected, and in some fiscal distress may use up to 25% of their impact fee account for operations), and mortgage lenders (one construction loan may have priority over the deferred fee lien). Key details tied to other statutory definitions and the bill’s effective date are not included here, so the exact scope of which facilities count and how some procedures work remains unclear.