City of Glendale
Annual Development Impact Fee Report
Fiscal Year Ended June 30, 2025
2 TABLE OF CONTENTS
Page
1. Development Impact Fee Report
1.1 Annual Report ………………………………………………………………. 3
2. Current Impact Fees
2.1 Types of Impact Fees and Impact Fee Funds …………………. 4
2.2 Current Impact Fees ……………………………………………………… 5
3. Financial Summary Report ………………………………………………………….. 6
4. Public Improvements …………………………………………………………………. 7
5. Interfund Loans ………………………………………………………………………….. 7
6. Refunds ……………………………………………………………………………………… 7
3 1. DEVELOPMENT IMPACT FEE REPORT
The California Mitigation Fee Act (Government Code Sections 66000 et seq.) 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 described in 1.1 Annual Report, below.
1.1 Annual Report
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. (report section 2) B. The amount of the fee. (report section 2)
C. The beginning and ending balance of the account or fund. (report section 3) D. The amount of the fees collected, and interest earned. (report section 3) 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. (report section 4)
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 and 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. (report section 4)
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. (report section 5)
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. (report section 6)
4 2. CURRENT IMPACT FEES
2.1 Types of Impact Fees and Impact Fee Funds
The fees documented in the body of this Annual Development Impact Fee Report (Report) include those listed below.
The revenue and expenditures for each fee type are tracked by the City in separate funds.
Table 1. Impact Fee Funds
Fund No. Fund/Fee Name Purpose and Use of the Fee
4050 Parks Mitigation Fee Fund
This fund accounts for fees imposed on new residential, commercial, and industrial developments to mitigate the cost of developing new parks and rehabilitating existing parks and recreational facilities. Fees are received by collection from new commercial, office, industrial, and residential development.
4070 Library Mitigation Fee Fund
This fund accounts for fees imposed on new residential, commercial, and industrial developments to maintain
adequate library services for new residents by mitigating the cost of developing new libraries and/or adding to
existing collections. Fees are received from applicants as a condition of the issuance of permits for new development. 4080 Parks Quimby Fee Fund
This fund accounts for fees imposed on new residential
subdivisions to mitigate the cost of developing new parks and rehabilitating existing parks and recreational facilities.
A development impact fee is imposed as a condition of
approval for a tentative tract map or tentative parcel map for residential developments only. If the Quimby fee
assessed to the residential development project equals or exceeds $1.0 million, the developer may request to
dedicate land, either on-site or off-site, and develop a park in lieu of payment of said fee. Collection of fees is based on new residential subdivisions.
4110 Housing Development Impact Fee Fund
This fund accounts for fees imposed on new commercial
developments to mitigate the cost of developing new
affordable housing and rehabilitating existing housing
and/or performing adaptive re-use projects for affordable housing. Collection of fees is from commercial
developers.
5 2.2 Current Impact Fees
Development impact fees (DIFs) in the City of Glendale are one-time charges levied on new development to fund various parks, libraries, and housing development projects. Table 2 provides the list of impact fees charged by the City in Fiscal Year 2025, per Resolutions 19-47, 14-10, 17-95.
Table 2. Impact Fees Schedule Fiscal Year 2024-25
Fund Fee Name FY 2024 Fee Amount
Parks Mitigation Fee Fund and
Library Mitigation Fee Fund
Residential: Single Family $21,828 (per Dwelling
unit)
Residential: Multi-Family $18,751 (per Dwelling
unit)
Residential: Accessory Dwelling Units (ADU) (<= 750 sq ft)
$4,700 (per Dwelling
unit)
Non-Residential: Commercial $6.50 (per square foot)
Non-Residential: Office $7.92 (per square foot)
Non-Residential: Industrial $3.24 (per square foot)
Pipeline Projects ONLY Mitigation-Residential: Single
Family
$7,000 (per Dwelling
unit)
Pipeline Projects ONLY Mitigation-Residential: Multi-
Family
$7,000 (per Dwelling
unit)
Pipeline Projects ONLY Mitigation-Residential:
Commercial $2.67 (per square foot)
Pipeline Projects ONLY Mitigation-Residential: Office $3.26 (per square foot) Pipeline Projects ONLY Mitigation-Residential:
Industrial $1.33 (per square foot)
Appeal $500 (per Appeal)
Parks Quimby Fee Fund
Residential: Single Family $19,795 (per Dwelling
unit)
Residential: Multi-Family $17,006 (per Dwelling
unit)
Pipeline Projects ONLY Quimby-Residential: Single
Family
$7,000 (per Dwelling
unit)
Pipeline Projects ONLY Quimby-Residential: Multi-
Family
$7,000 (per Dwelling
unit)
Housing Development Impact Fee
Fund
Affordable Housing Commercial Development Impact
Fee $4 (per square foot)
6 3. FINANCIAL SUMMARY REPORT
The following financial summary provides an annual statement of revenues, and changes in fund balance for each impact fee fund, for the Fiscal Year End June 30, 2025. Figures shown in the table below are unaudited as of the date of this report.
7 4. PUBLIC IMPROVEMENTS
Exhibit A – Exhibit D of the Annual Report identify each public improvement on which fees were expended and the amount of the expenditures on each improvement, including the percentage of the cost of the public improvement that was funded with fees.
The Mitigation Fee Act also requires annual identification of the approximate date by which the construction of a public improvement will commence, if the City determines sufficient funds have been collected to completed financing of an incomplete public improvement. The projects listed above represent active uses of impact fee funds to complete current capital improvement projects.
5. INTERFUND LOANS
The Mitigation Fee Act requires a description of each inter-fund transfer or loan made from the account or fund, including interest rates, repayment dates, and a description of the improvement on which the transfer or loan will be expended. There were no new or existing interfund transfers or loans made from or between impact fee fund accounts in Fiscal Year 2025.
6. REFUNDS
The refunding requirements for the Mitigation Fee Act are summarized as follows:
Refunds under the Mitigation Fee Act: If the City determines that sufficient funds have been collected to complete financing on incomplete improvements for which impact fee revenue is to be used, it must, within 180 days of that determination, identify an approximate date by which construction of the public improvement will be commenced (Government Code Section 66001 (e)). If the agency fails to comply with that requirement, it must refund impact fee revenue in the account according to procedures specified in Section 66001 (d).
As discussed in Section 4 of this report, determinations regarding sufficient funds collected to complete incomplete improvements are provided by the City’s annual Capital Improvement Plan. Other than those listed above in Section 4 for which approximate construction dates have been provided, the City has not made a determination that sufficient funds have been collected to complete financing of any other incomplete public improvements. No refunds of impact fee monies were made or required.
Table 4. Impact Fees Schedule Fiscal Year 2024-25 Exhibit A (a) (b) (b)/(a)
Fund/
Account Fund/Account Name Project Name
Project
Number Description
Project Start
FY
Estimated
Project Finish
FY
Project Phase
as of 6/30/2025
Total Budgeted
Project Cost
Total Project Budget
Funding Sources
Total Budgeted
Impact Fee Funded
Amount
% Impact Fee
Funded
Total Prior Year
Impact Fee
Expenditures
Total Impact Fee
FY 2025
Expenditures
Impact Fee
Funding
Remaining
4050 Parks Mitigation Fee Deukmejian Nature Education Center 51837 Le Mesnager Barn in Deukmejian Wilderness Park
will become a nature education center and
community building with a focus on the natural and
human history of the Crescenta Valley and San
Gabriel Mountains. Building is leaking after
construction, funds being used to evaluate and
repair the leak.
2012-2013 2024-2025 Evaluation 3,000,000$ General Fund DIF Fund $ 2,500,000 83% $ 2,416,882 $ 4,600 $ 78,518 4050 Parks Mitigation Fee Outdoor Fitness Equipment 51841 City parks will be evaluated for the installation of
exercise equipment for use by adults, seniors, and
people with disabilities. Heavy-duty equipment can
be scattered through a park as part of an exercise
path or clustered in single area like an outdoor gym.
2012-2013 2024-2025 Planning 110,000$ DIF Fund $ 110,000 100% $ 70,306 $ - $ 39,694 4050 Parks Mitigation Fee Fremont Park Renovation Design 51873 Renovate the entire park, including new playground,
water play feature, a U12 artificial turf soccer field, picnic shelters, free standing restroom, pickle ball
and basketball courts, walking paths, as well as a
new community building with a tennis concession
office, patio area, restrooms accessible from the
outside and art in the park.
2013-2014 2025-2026 Construction 27,283,110$
DIF Fund
General Fund
CIP Reimb - Grant Funds
Electric Depreciation
Funds
$ 10,353,444 38% $ 3,259,407 $6,325,069.80 $ 768,967 4050 Parks Mitigation Fee Central Park Plaza 51892 As part of Central Park project, the existing surface
parking lot will be replaced with a plaza and
activated with community programming. The plaza
will also connect ARC, library and park to the paseo
that leads to Brand Boulevard and ultimately
connects to the Americana.
2013-2014 2026-2027 Bidding 14,250,000$ DIF Fund General Fund $ 2,250,000 16% $ 1,141,948 $ 163,929 $ 944,123 4050 Parks Mitigation Fee Verdugo Park Renovation 52020 Renovate north end of Verdugo Park including
replacing the playground, renovating the restroom
and constructing a new community building.
2015-2016 2026-2027 Construction
Drawings 2,899,853$ DIF Fund
General Fund $ 2,000,000 69% $ 138,026 $ - $ 1,861,974 4050 Parks Mitigation Fee Fitness in the Park 52031 Install outdoor fitness equipment at Central Park, Glendale Heritage Garden and Pacific Park 2014-2015 2024-2025 Planning 195,000$ DIF Fund Grant Funds $ 40,000 21% $ 75 $ - $ 39,925 4050 Parks Mitigation Fee Wilson Middle School Multi-Purpose 52077 Joint Use project with GUSD to renovate the Wilson
Middle School field to artificial turf to use as a multi- purpose field after school hours.
2016-2017 2024-2025 Closed 277,183$ DIF Fund 277,183$ 100% $ 277,183 $ - $ - 4050 Parks Mitigation Fee Cerritos Elementary Multi-Purpose 52105 Joint Use project with GUSD to renovate the
Cerritos Elementary School field to artificial turf and upgrade the existing park restroom building to
increase capacity.
2016-2017 2024-2025 Closed 133,984$ DIF Fund 133,984$ 100% $ 133,984 $ - $ - 4050 Parks Mitigation Fee Land Acquisition for a New Park CSP00422BN Purchase land for the expansion of existing parks or development of new parks. 2023-2024 2025-2026 Planning 24,700,000$ DIF Fund
General Fund
Grant Fund
$ 20,378,033 83% $ - $ - $ 20,378,033 4050 Parks Mitigation Fee Dog Park CSP00791AN Plan, design and build a dog park in Glendale 2021-2022 2026-2027 Planning 308,150$ DIF Fund $ 308,150 100% $ 17,883 $ - $ 290,268 4050 Parks Mitigation Fee Feasibility Study for a Dog Park CSP00956AN Feasibility study of various parks to build a dog park 2022-2023 2024-2025 Planning 57,496$ DIF Fund Meas A Grant Fund $ 41,850 73% $ 38,312 $ - $ 3,538 4050 Parks Mitigation Fee Pacific Park Playground & Pool Shade StructurePWD01099AN Install shade over playground and pool at Pacific Park & Pool2023-2024 2024-2025 Completed 3,003,286$ CDBG Fund
General Fund
DIF Fund
$ 731,322 24% $ 56,286 $ 675,036 $ - Table 4. Impact Fees Schedule Fiscal Year 2024-25 Exhibit B (a) (b) (b)/(a)
Fund/
Account Fund/Account Name Project Name Project Number Description Project Start FY Estimated Project
Finish FY
Project Phase
as of
6/30/2024
Total Budgeted
Project Cost
Total Project Budget
Funding Sources
Total Budgeted
Impact Fee
Funded Amount
% Impact Fee
Funded
Total Prior Year
Impact Fee
Expenditures
Total Impact
Fee FY 2025
Expenditures
Impact Fee
Funding
Remaining
4070 Library Mitigation Fee Dev Imp Fee-2012 Collection Ad 51863 Purchase of additional Library Books to supplement Library Collections.
2013-2014 2026-2027 Active 1,455,304$ DIF Fund 1,455,304$ 100% 1,244,041$ 211,263$ -$ 4070 Library Mitigation Fee Central Library Improvements LAC00635AN Library improvements and extension of services (budget reduced and moved to LAC 00942CN)
2021-2022 2026-2027 Active 412,381$ DIF Fund 412,381$ 100% 241,724$ 150,276$ 20,381$ 4070 Library Mitigation Fee Central Building Forward LAC00942CN Library improvements and extension of services. 2022-2023 2023-2024 Active 12,630,656$ DIF Fund Library Fund
376,619$ 3% 376,619$ -$ -$ Table 4. Impact Fees Schedule Fiscal Year 2024-25 Exhibit C (a) (b) (b)/(a)
Fund/Ac
count Fund/Account Name Project Name
Project
Number Description
Project Start
FY
Estimated
Project Finish
FY
Project Phase
as of 6/30/2025
Total Budgeted
Project Cost
Total Project Budget
Funding Sources
Total Budgeted
Impact Fee Funded
Amount
% Impact Fee
Funded
Total Prior Year
Impact Fee
Expenditures
Total Impact Fee
FY 2025
Expenditures
Impact Fee
Funding
Remaining
4080 Parks Quimby Fee Emerald Isle Playground Replacement CSP00941BN Replace playground, install pour in place surfacing and ADA improvements. 2022-2023 2024-2025 Completed $ 866,987 DIF Fund
Meas A Grant Fund
General Fund
$ 200,000 23% $ 1,880 $ 198,120 $ - Table 4. Impact Fees Schedule Fiscal Year 2024-25 Exhibit D (a) (b) (b)/(a)
Fund/
Account Fund/Account Name Project Name
Project
Number Description
Project Start
FY
Estimated
Project Finish
FY
Project Phase
as of 6/30/2024
Total Budgeted
Project Cost
Total Project Budget
Funding Sources
Total Budgeted
Impact Fee
Funded Amount
% Impact Fee
Funded
Total Prior Year
Impact Fee
Expenditures
Total Impact Fee
FY 2024
Expenditures
Impact Fee
Funding
Remaining
4110 Housing Development
Impact Fee None