The following structures or activities are exempt from impact fees:
(1) rebuilding the same amount of floor space of a structure that was destroyed by fire or other catastrophe;
(2) remodeling or repairing a structure that does not result in an increase in the number of service units;
(3) replacing a residential unit, including a manufactured home, with another residential unit on the same lot, if the number of service units does not increase;
(4) placing a construction trailer or office on a lot during the period of construction on the lot;
(5) constructing an addition on a residential structure which does not increase the number of service units;
(6) adding uses that are typically accessory to residential uses, such as a tennis court or a clubhouse, unless it is demonstrated clearly that the use creates a significant impact on the system's capacity;
(7) all or part of a particular development project if:
(a) the project is determined to create affordable housing; and
(b) the exempt development's proportionate share of system improvements is funded through a revenue source other than development impact fees;
(8) constructing a new elementary, middle, or secondary school; and
(9) constructing a new volunteer fire department.