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CITY OF GLENDALE, CALIFORNIA
REPORT TO THE SPECIAL CITY COUNCIL
AGENDA ITEM
Report: Development Impact Fees Annual Report
1. Resolution to accept the City of Glendale Annual Development Impact Fee Report for the fiscal year ended June 30, 2025. Development Impact Fee Disclosure Information for the Parks & Libraries Development Impact Fee and Housing Development Impact Fee for the Fiscal Year ended June 30, 2025, pursuant to California Government Code (GC) Section 66006.
COUNCIL ACTION
Item Type: Consent Item
Approved for December 9, 2025 calendar
EXECUTIVE SUMMARY
The California Mitigation Fee Act mandates procedures for administration of impact fee programs, including collection and accounting, reporting, and refunds. Regarding reporting requirements, the Mitigation Fee Act requires annual reporting for each impact fee fund, and a separate five-year reporting process. This report meets the requirements for the Annual Report.
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RECOMMENDATION
Approve the resolution to accept the City of Glendale Annual Development Impact Fee Report for the Fiscal Year ended June 30, 2025. This report includes Development Impact Fee Disclosure Information for the Parks & Libraries Development Impact Fee and Housing Development Impact Fee for the Fiscal Year ended June 30, 2025, pursuant to California Government Code (GC) Section 66006.
ANALYSIS
California Government Code Section 66006 (b) (1) requires that within 180 days of the last day of each fiscal year, the local agency must make available to the public the following information for each separate account established to receive impact fee revenues:
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 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.
i. 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.
ii. An identification of each public improvement identified in a previous report pursuant to clause (i) and whether construction began on the approximate date noted in the previous report.
iii. For a project identified pursuant to clause (ii) for which construction did not commence by the approximate date provided in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction.
G. A description of each interfund 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 interfund 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, the number of persons or entities identified to receive those refunds, and any allocations pursuant to subdivision (f) of Section 66001.
The Annual Development Impact Fee Report presented meets all requirements and is in compliance with Government Code 66006. The key information included in the report is summarized below.
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The City deposits impact fees subject to the above disclosure in the Parks Mitigation Fee Fund (4050), Library Mitigation Fee Fund (4070), Parks Quimby Fee Fund (4080) and the Housing Development Impact Fee Fund (4110). Interest income was allocated to each fund based on their respective monthly cash balances.
Responding to the increased service demand related with development projects, expenditures from these funds were used for various projects to improve service facilities, expand service facilities, and maintain service level, consistent with the purpose and intended use of each fund and the approved Capital Improvement Plan. A full listing of these projects is included as a part of this report.
For FY 2024-25, the ending fund balances for each separate impact fee are listed below.
Parks Mitigation Fee $ 25,207,512
Library Mitigation Fee $ 18,685
Parks Quimby Fee $ 413,122
Housing Development Impact Fee $ 412,941
STAKEHOLDERS/OUTREACH
The annual report will be posted on the City’s website, under Development Impact Fee Reports.
FISCAL IMPACT
There is no fiscal impact for approving the resolution to accept the Annual Development Impact Fee Report.
ENVIRONMENTAL REVIEW (CEQA/NEPA)
This report is ministerial and does not require CEQA review. Any future development utilizing these funds would be reviewed at that time.
CAMPAIGN DISCLOSURE
This item is exempt from campaign disclosure requirements.
ALTERNATIVES TO STAFF RECOMMENDATION
Do not approve the resolution to accept the Development Impact Fee Report and provide staff with alternative directions.
ADMINISTRATIVE ACTION
Submitted by:
Jack Liang, Director of Finance
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Prepared by:
Linda Moossaian, Revenue Manager
Approved by:
Roubik R. Golanian, P.E., City Manager
EXHIBITS/ATTACHMENTS
Exhibit 1 – City of Glendale Annual Development Impact Fee Report for Fiscal Year Ended June 30, 2025