CITY OF BAKERSFIELD
FISCAL YEAR 2024-2025
ANNUAL COMPLIANCE REPORT FOR
PARK IMPACT FEES
Prepared in accordance with California Government Code §66006
CITY OF BAKERSFIELD
ANNUAL COMPLIANCE REPORT FOR
PARK IMPACT FEES
(California Government Code § 66006)
FY 2024-2025
MAYOR
Karen Goh
CITY COUNCILMEMBERS
Eric Arias Councilmember, Ward 1
Andrae Gonzales Councilmember, Ward 2
Ken Weir Councilmember, Ward 3
Bob Smith Councilmember, Ward 4
Larry Koman Councilmember, Ward 5
Zack Bashirtash Councilmember, Ward 6
Manpreet Kaur Councilmember, Ward 7
Submitted by
Christian Clegg
City Manager
CITY OF BAKERSFIELD
EXECUTIVE STAFF
Christian Clegg City Manager
Virginia Gennaro City Attorney
Kristina Budak Water Resources Manager
Kevin Albertson Fire Chief
Darin Budak Recreation and Parks Director
Phil Burns Development Services Director
Greg Terry Police Chief
Zachary Meyer Public Works Director
Randy McKeegan Finance Director
Jennifer Byers Economic Development
Christi Tenter Human Resources
Annual Compliance Report for Park Impact Fees
(California Government Code § 66006)
Table of Contents
Page
Introduction……………………………………………………………………………………. 1
Summary of FY 2024-25 fiscal activity…………………………………………………….. 1
Annual reporting requirements……………………………..……………………………... 2
Description of fee………………………………….....……………………………………… 3
Amount of fee………………………………………..……………………………………….. 3
Beginning and ending fund balance…………………………………………………… 4
Fees collected and interest earned……………………………………………………… 4
Public improvements………………………………………………………………………… 4
Estimated timing of projects……………………………………………………………… 4
Inter-fund transfers/loans………………………………………………………………….. 4
Refunds………………………………………………………………………………………... 4
Public improvements………………………………………………………………………… Attachment A
Estimated timing of projects……………………………………………………………… Attachment B
Park Zone Map……………………………………………………………………………… Attachment
C
1 Introduction
Development Fee Types
As new residents move into the City of Bakersfield, they will require additional park and recreation services and capital facilities. In order to ensure that new development does not reduce the current level of service, the City of Bakersfield can charge n ew development to cover the cost of providing additional parkland and park facilities. Park development fees can be charged under two California Statutes; the Park Acquisition Fees (Quimby Act) and Park Development/Improvement Fees.
Park Development/Improvement Fee:
On November 7, 1990, Council adopted a park development and improvement fee program for the purposes of developing and improving parks and recreational facilities serving the residential development within the City of Bakersfield. Fees are collected based o n the development’s share of cost to develop, improve, construct or enhance a public park.
Park Acquisition Fee:
On April 19, 1995, Council established an orderly process for the dedication, reservation and acquisition of park land within the city for the purpose of supplying public parks and recreation facilities. The subdivider shall dedicate, reserve land, pay a fee in -lieu, or a combination thereof, at the option of the Advisory Agency, for park or recreational purposes.
Government Code Section 66006 requires that the local agency shall, within 180 days after the last day of each fiscal year, make available to the public specific information. The specific information to be made available to the public is summarized on Page 2 of this Report.
Pursuant to Government Code Section 66006, after the information contained in the Report is made available to the public, the Council shall review the information in the Report at the next regularly scheduled public meeting. However, the public meeting must occur not less than 15 days after the information contained in the Report is made available to the public.
Summary of FY 2024-25 Fiscal Activity
South/Southwest Central Northeast
Zone 1 Zone 2 Zone 3 NOR Total
Fund Balance - Beginning 07/01/2024 7,125,136$ 1,629,184$ 2,044,345$ -$ 10,798,665$ Revenues
Park Development and Acquisition Fees 1,851,499 925,823 510,200 3,287,522 North of the River Recreation and Parks 524,867 524,867 Interest Income 17,332 4,291 2,139 283,574 307,335 Total Revenues 4,119,724
Expenditures
Capital Projects 167,595 355,838 1,416,140 - 1,939,573 Total Expenditures 1,939,573
Fund Balance - Ending 6/30/2025 8,826,371$ 2,203,460$ 1,140,544$ 808,441$ 12,978,816$ *https://www.bakersfieldcity.us/220/Annual-Comprehensive-Financial-Reports Park Improvement Fund*
2 Government code Section 66006 (b) (1) sets forth the annual compliance reporting requirements as:
For each separate account or fund established pursuant to subdivision (a), the local agency shall, within 180 days after the last day of each fiscal year, make available to the public the following information for the fiscal year:
(A) A brief description of the type of fee in the account or fund.
(B) The amount of the fee.
(C) The beginning and ending balance of the account or fund.
(D) The amount of the fees collected and the interest earned.
(E) An identification of each public improvement on which fees were expended and the amount of the expenditures on each improvement, including the total percentage of the cost of the public improvement that was funded with fees.
(F) An identification of an approximate date by which the construction of the public improvement will commence if the local agency determines that sufficient funds have been collected to complete financing on an incomplete public improvement, as identified in paragraph (2) of subdivision (a) of Section 66001, and the public improvement remains incomplete.
(G) A description of each inter -fund transfer or loan made from the account or fund, including the public improvement on which the transferred or loaned fees will be expended, and, in the case of an inter -fund loan, the date on which the loan will be repaid, and the rate of interest that the account or fund will receive on the loan.
(H) The amount of refunds made pursuant to subdivision (e) of Section 66001 and any allocations pursuant to subdivision (f) of Section 66001.
Items A through H listed above are reproduced on each report to ensure accuracy, understanding, and compliance.
3 (A) Description of fee
Park Development/Improvement Fees:
• The fee for park development and improvement is to finance the development, improvement, and/or enhancement of public parks and recreation facilities. Funds shall be used exclusively for projects as identified in the capital improvement plan, the Parks Element of the Bakersfield Metropolitan General Plan, or comprehensive park plan approved by the City Council. (Ord. 3327)
• The City will collect a park development, improvement, and enhancement fee for each new dwelling unit within city boundaries. These fees will be imposed and collected at the date of final inspection or the date the certificate of occupancy is issued, which ever occurs first. Fee may be paid at time of building permit issuance if a developer chooses. (BMC 15.82.040)
Park Acquisition Fees:
• The subdivider shall dedicate land so that a park and its development shall be sufficient in size, topography and design that bear a reasonable relationship to serve the present and future needs of the residents of the subdivision and be consistent with the policies of the Bakersfield Metropolitan General Plan. When a fee is to be paid in-lieu of land dedication, the subdivider shall, in-lieu of dedicating land, pay a fee equal to the value of the land which would otherwise be required for dedication. (Ord. 3646)
(B) Amount of fee
Park Development/Improvement Fee
• From July 1, 2024 to December 31, 2024, the Park Development and Improvement Fee was as follows*:
Residential – per living unit Fee
Single Family Dwelling $2,095
Duplex Dwelling Unit $2,095
Multiple Family Dwelling Unit $2,095
Mobile Home $2,095
Resolution No. 075-18 (available at: http://docs.bakersfieldcity.us/WebLink/Welcome.aspx)
• From January 1, 2025 to June 30, 2025, the Park Development and Improvement Fee was as follows*:
Residential – per living unit Fee
Single Family Dwelling $3,142
Duplex Dwelling Unit $3,142
Multiple Family Dwelling Unit $3,142
Mobile Home $3,142
*Resolution No. 164-2024 (available at: http://docs.bakersfieldcity.us/WebLink/Welcome.aspx)
4 Park Acquisition Fee
• The amount of in-lieu fee shall be determined in accordance with the following formula**:
Number of Dwelling Units x .0025 x APPDU* x Fair Market Value Per Buildable Acre *APPDU: Average Persons Per Dwelling Unit sdfsdfsdfsdfsdfsdfsdfsdfsdfds **Ordinance No. 3646
(C) Beginning and ending fund balance*
• Park Development Fund
Beginning Balance @ 7/1/24 $ 10,798,665
Ending Balance @ 6/30/25 $ 12,170,375
* Note: NOR is an entity that is separate and distinct from City fund balance. The City collects park improvement fees and interest earned on those fees on behalf of NOR and holds them in a separate trust account. Beginning and ending NOR trust balance:
Beginning Balance @ 7/1/24 $ 3,829,101
Ending Balance @ 6/30/25 $ 4,637,541
(D) Fees collected and interest earned
Park Development/Improvement:
• North of the River Recreation and Parks Fees $ 524,867 • Park Development/Improvement Fees $ 3,029,069
• Interest Earned $ 19,823
Park Acquisition:
• Park Acquisition Fees $ 258,453
• Interest Earned $ 3,938
(E) Public Improvements
• See "Attachment A”
(F) Timing of projects
• See "Attachment B"
(G) Inter-fund transfers/loans
• No transfers were made during the fiscal year.
(H) Refunds
Park Development/Improvement
• No refunds were made during the fiscal year.
Project, Zone Fee Type: Project Description
Total Expendiures for
Park Development
Fund (Fund 321)
% of Total Project Cost
funded with park impact
fees and interest earnings
CITY
P5C13500, 1 Development Belcourt Park Developer Reimbursement 167,595.00 100.00% P1C01100, 2 Development Linnell-Brahma 357,338.17 6.26% P0K22600, 3 Development Mesa Marin Phase III 1,416,140.13 11.80%
0.00%
0.00%
0.00%
TOTAL CITY 1,941,073.30
NOR
0%
TOTAL NOR 0.00
TOTAL CITY & NOR 1,941,073.30$
Attachment A
Summary of Expenditures for Park Improvement Fund
For Fiscal Year 2024-25
CITY OF BAKERSFIELD
CAPITAL IMPROVEMENT PROGRAM FY 2024-25
PROJECT SUMMARY BY DEPARTMENT
RECREATION AND PARKS
Funding Project # - Name Project
Budget Ward
1860 - CARES/ARPA COVID RELIEF PP2C04800 - JASTRO PARKS IMPROVEMENTS (P2C048) $ 900,000 2 3110 - CAPITAL OUTLAY FUND 25RP0001 - EXERCISE EQUIPMENT 100,000 Various 3110 - CAPITAL OUTLAY FUND PP4C50200 - BLOCK WALL REPAIRS (P4C502) 100,000 Various 3110 - CAPITAL OUTLAY FUND PP4C50300 - NEIGHBORHOOD MONU. RENO (P4C503) 150,000 Various 3120 - PSVS CAPITAL OUTLAY PP2C06800 - NEIGHBORHOOD PARK RE-INVE (P2C068) 2,000,000 Various 3120 - PSVS CAPITAL OUTLAY PP3C13100 - PARK AMENITIES & RENO. IM (P3C131) 1,000,000 Various 3170 - RECREATION FACILITY FUND PP2C06800 - NEIGHBORHOOD PARK RE-INVE (P2C068) 2,000,000 Various TOTAL 6,250,000
Attachment B
Attachment C