1. Alteration of an existing nonresidential structure that does not expand the usable space or add any dwelling units;

2. Miscellaneous improvements, including but not limited to, fences, walls, residential swimming pools, mining, dredging, filling, grading, paving, excavation, or drilling operations, storage of equipment or materials, and signage;

3. Demolition or moving of a structure or dwelling unit;

4. Expansion of an existing residential structure that does not increase the number of residential units;

5. Replacement of a structure with a new structure of the same use at the same site or lot when such replacement occurs within six years of the demolition or destruction of the prior structure;

6. Dwelling units located in housing developments intended for and solely occupied by persons fifty-five years and older, including nursing homes and retirement centers, shall be exempt from the payment of school impact fees as long as those uses are maintained, and the necessary covenants or declarations of restrictions in a form approved by the city attorney and the school district attorney, required to ensure the maintenance of such uses, are recorded on the property;

7. The creation of an accessory dwelling unit including but not limited to family member units, shall be exempt from the payment of school impact fees;

8. A single room occupancy dwelling shall be exempt from the payment of school impact fees;

9. A partial exemption of not more than eighty percent of school impact fees for any form of low-income housing occupied by households whose income when adjusted for size, is at or below eighty percent of the area median income, as annually adjusted by the U.S. Department of Housing and Urban Development; provided, that a covenant approved by the school district to assure continued use for low-income housing is executed, and that the covenant is an obligation that runs with the land upon which the housing is located and is recorded against the title of the property.