Imperial Beach City Council
March 4, 2026

LAST MINUTE AGENDA INFORMATION
03-04-2026 Regular City Council Meeting
(Agenda Related Writings/Documents provided to a majority of the City Council after distribution of the Agenda Packet for the March 4, 2026, meeting.) ITEM
NO. SUBJECT TITLE DESCRIPTION

8.a

APPROVAL OF CITY COUNCIL
MEETING MINUTES. a. Dane Crosby name spelling corrected on page 8

11.a

DISCUSSION OF REPORT ON

SEWER SERVICE RATE

OPTIONS, RECOMMEND AN

OPTION FOR THE PROPOSED

SEWER RATE ADJUSTMENTS,

AND ESTABLISH THE DATE FOR

A FUTURE PUBLIC HEARING TO
CONSIDER ANY ADJUSTMENTS.
(0830-37)
a. Corrected Staff Report
b. Revised Sewer Service Charge and
Capacity Fee Study
ATTACHMENT 1
8 Motion Carried (5 to 0)

12.d DISCUSSION OF REGULATIONS FOR ELECTRIC BICYCLES IN THE CITY OF IMPERIAL BEACH. (0240-95)
City Manager Foltz provided a PowerPoint presentation on the item.

City Council discussion ensued.

Mayor McKay invited Lt. Galve to speak on the item.

The City Council directed staff to come back with proposed regulations for further consideration.

12.e APPOINTMENTS TO FILL VACANCIES ON THE DESIGN REVIEW BOARD AND TIDELANDS ADVISORY COMMITTEE. (0120-30 & 0120-90)
Mayor McKay presented the following candidates for appointment:

Design Review Board for three (3) terms expiring March 31, 2029.  Miguel Beltran
 Sandi Crosby
 John Keating
Tidelands Advisory Committee for two (2) terms expiring March 31, 2029, and one (1) term expiring March 31, 2027.
 Dane Crosby
 Joe Ellis
 Elizabeth Brett McKay
City Council discussed the candidates.

Motion by Mayor McKay
Seconded by Councilmember Seabury
To approve the appointments as presented by Mayor McKay.

AYES (4): Mayor McKay, Mayor Pro Tem Fisher, Councilmember Nakawatase, and Councilmember Seabury
NOES (1): Councilmember Leyba-Gonzalez
Motion Carried (4 to 1)

12.f RESOLUTION NO. 2026-09 AMENDING THE ADOPTED CITY’S FY25-27 APPOINTIVE MANAGEMENT AND CONFIDENTIAL BENEFIT SUMMARY. (0510-95)
Human Resources Director Smith gave a PowerPoint presentation on the item.

City Council discussion ensued.
a.1 03/04/2026 Item No. 8
Last Minute Agenda Information
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March 4, 2026
ITEM TITLE: DISCUSSION OF REPORT ON SEWER SERVICE RATE OPTIONS,

RECOMMEND AN OPTION FOR THE PROPOSED SEWER RATE ADJUSTMENTS, AND

ESTABLISH THE DATE FOR A FUTURE PUBLIC HEARING TO CONSIDER ANY ADJUSTMENTS. (0830-37)
ORIGINATING DEPARTMENT:

Public Works
EXECUTIVE SUMMARY:

Among the municipal services that the City of Imperial Beach provides are wastewater collection, transmission, and treatment. These sewer services are funded exclusively from fees/rates charged to the City's sewer customers related to their use. The City maintains a separate sewer enterprise fund, with its own operating and capital budgets. The sewer fund is to be revenue neutral, meaning that the amount of revenue collected should be sufficient (and no greater) to cover the cost for providing service, including the costs for maintenance and operation of the system, capital equipment replacement, capital infrastructure system rehabilitation or necessary expansion, and the purchase/contract of services from other agencies (e.g., the cost for wastewater treatment and transportation outside of Imperial Beach). Revenue generated may only be used to fund expenditures related to providing sewer services. Sewer rates should be established to satisfy fiscal needs of the sewer enterprise fund in a manner that divides the costs among city residents and businesses in an equitable manner as required by state law.

The last scheduled rate adjustment for wastewater services occurred on July 1, 2025, based on the five-year rate schedule for wastewater adopted in 2021. Due to the increasing need to replace aging wastewater infrastructure and the significant rise in costs to transport and treat wastewater, a rate adjustment is necessary to generate sufficient revenue to cover the cost of service. Under the options presented below, adjustments would take effect on July 1, 2026, and annually thereafter on July 1.

RECOMMENDATION:

Receive the report, discuss and recommend an option for the proposed increases to sewer rates, and consider establishing the date, time, and place for the required public hearing for the consideration and possible adoption of new sewer service rates.

OPTIONS:
• Receive the report, consider one of the recommended options, and establish the date, time, and location for the required public hearing to modify sewer rates; or • Receive the report and request additional options, and/or provide direction to the City Manager and return to a future meeting.
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BACKGROUND/ANALYSIS:

In 2021, the City adopted a five-year rate schedule for sewer rates. The City is in the final year of the Council-adopted five-year sewer rate schedule approved under the requirements of Proposition 218. Staff has completed what is called a "cost of service study," which includes evaluating projected costs to transport and treat wastewater, as well as City operating and capital costs and projected revenues.

The five-year rate schedule adopted for wastewater rates in 2021 was prepared by NV5, An independent third-party consultant. The proposed rate schedule for consideration now is an update to the NV5 model, prepared by Ardurra Group, Inc, an independent third-party consultant.

The collection of sewer charges and notices, reports, hearings, liens, assessment rolls, delinquency, etc., shall be in accordance with Sections 5473.1 through 5473.10, inclusive, of the Health and Safety Code. At the time of the last rate increase, rates were held to 3% annually based upon concerns for the impact to the City’s residents during COVID. Since that time, the costs associated with the transportation and treatment of wastewater by the City of San Diego have increased more than 50% from the last rate study projection.

How are rates established:

The rate study provides additional details, but at a high level there are three basic analyses used to address the adequacy and equity of the utilities rates. The first is a comparison of the revenue and sources of fund to the expenses of the utility to determine the overall rate adjustment required.

Then the revenues are allocated to the various customer classes of service in a fair and equitable manner. Then the rate design is completed that considers both the level and structure of the rate design to collect the target level of service. The City’s sewer utility is evaluated on a stand alone basis as no other sources or subsidies with other City’s funds occur. The sewer utility pays an appropriate proportionate of costs for general City functions.

The structure of the City’s wastewater rates has not substantially changed in many years with a base cost component covering the fixed elements of the city’s wastewater service that varies with the size of the water meter to the property and a flow based cost that accounts for the amount of flow generated by a typical property and type (strength) of wastewater for a particular customer class adjusted for a return to sewer generation rate. This means that a single-family residential property pays less per unit of wastewater generated than a restaurant and some other commercial properties (mixed use and heavy commercial properties for example) that would have a higher wastewater strength due to the standard discharge from those properties. Strength includes both the Chemical Oxygen Demand (COD) and the Suspended Solids (SS) levels. The last sewer rate structure did increase the return to sewer percentages for residential properties to better reflect the discharges and conservation that has occurred since 2017. No adjustments to this methodology or return to sewer percentages are recommended currently.

Pass through provisions:

State law and the City’s municipal code allows the City to “pass through” the costs of wholesale charges for sewerage treatment or wastewater treatment. Per California Government Code § 53756, a public agency providing water, wastewater, sewer, or refuse collection service may adopt a schedule of fees or charges that automatically adjusts to pass through increases or decreases in wholesale water, sewage treatment, or wastewater treatment costs — or for inflation. However, the City has not actually passed through any additional costs for wastewater treatment over the past five years.

This approach has been used by many agencies including Chula Vista for wastewater, and many water agencies are using it because of the increased costs associated with obtaining wholesale water from the San Diego County Water Authority. The Metro Wastewater Joint Powers Authority a.2 03/04/2026 Item No. 11.a
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(Metro JPA) is a coalition of municipalities and special districts in the San Diego region that partners with the City of San Diego to manage regional wastewater facilities, treatment, and sustainability. The JPA member agencies are the cities of Chula Vista, Coronado, Del Mar, El Cajon, Imperial Beach, La Mesa, National City and Poway; the Lemon Grove Sanitation District; the Padre Dam Municipal and Otay Water Districts; and the County of San Diego (on behalf of the Winter Gardens Sewer Maintenance District, and the Alpine, Lakeside and Spring Valley Sanitation Districts). The City of San Diego is encouraging the Metro JPA agencies to utilize the pass through as the final costs for the pure water program and financing are in flux at the moment.

The costs utilized in the study for treatment are based on information received from the City of San Diego as of February 20, but they are not finalized yet. If the City were to utilize the pass through option, they would need to annually notify the residents of the new rates that would be utilized for the following year.

Capital Improvement Needs:

As noted in the last rate study and again in the current study, the City has extensive needs for capital improvements to address the high amount of infiltration and inflow (I&I) that gets into the system. This I&I results in treating millions of gallons of groundwater annually rather than just wastewater. The City has taken several steps to reduce infiltration, including sewer main line repairs in 2015 and 2018, inclusive of lining multiple sewer mains, which rehabilitates pipes reduces water intrusion. In addition, the City completed repairs to Pump Stations No. 1B, 5, and 7 and has planned upgrades to Pump Station No. 8. The City has utilized Closed-Circuit Television (CCTV) to inspect the sewer system, and the majority of I&I appears to originate near Seacoast Drive and from many private sewer laterals at their connections to the mains. Reducing I&I in these private laterals is challenging due to access and ownership limitations, as well as the large number of connections throughout the City.

Options for Increases:

The Rate Study includes an option for increases of 9.5% per year for both the base and flow component each of the next five years. However, this increase would not cover the total costs for treatment and conveyance of wastewater. Treatment and conveyance of wastewater are regulated by various National Pollution Discharge Elimination System and State of California Waste Discharge requirements. This increase would require drawing on the limited reserves that the City has to cover the costs of transportation and treatment. The City requires reserves for the sewer utility because of historical Metro financing obligations and to cover the gap between when revenues are received via the County tax roll and when payments must be made.

Ardurra has developed four options for Council to consider. The first option would recover the costs over three years. The second option would recover the costs over five years. The third option would cap increases over five years, and the fourth option would use just the metro pass through option. Each option is detailed below with a general summarization of impact to Single Family Residential bills.

Option 1: Full cost recovery in three years. This results in increases of 16%, 15% and 15% to both the base and the flow rates over the next three years.

Existing FY26 Proposed FY27 Proposed FY28 Proposed FY29 O&M and CIP Budget $ 6,934,336 $ 8,809,429 $ 8,688,989 $ 9,611,524 Option 1 Base (% increase) 3% 16% 15% 15%
Commodity (% increase) 3% 16% 15% 15%
Monthly Flow (HCF) 6.88 6.88 6.88 6.88
Total Revenue Rates $ 6,615,957 $ 7,674,510 $ 8,825,687 $ 10,149,540 Interest & Audit results $ 729,674 $ 78,028 $ 200,000 $ 200,000 Delta ($) $ 411,295 $ (1,056,891) $ 336,698 $ 738,016
SFR Monthly Fee $ 64.09 $ 74.35 $ 85.50 $ 98.32
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Option 2: Full Cost recovery in five years. This results in increases of 11%, 11%, 11%, 9%, 8% to both the base and flow rates over the next five years.

Option 3: Cap increases to 9.5% for both the base and the flow rates for each of the next five years. This results in a net loss to the sewer reserves of $1.2 million.

Option 4: Include a 0% rate increase for the next three years for the base and commodity bills but annually pass on the costs from Metro for wastewater treatment to the commodity or flow portion of the bills. This option does not use the updated rate model but rather keeps all information static from the last rate study and only updates the wastewater treatment component.

The summary table below, however, uses the projected pass through needed and the associated O&M & CIP that matches the other options. The commodity portion of the bills includes Metro costs as well as a portion of all other costs to the system that are allocated on a line-by-line basis.

This causes the increase needed to the commodity rate to drop to 46% versus the 54% increase to Metro costs. The prior study had approximately one million set aside each year for reserves or CIP which matches the current expectation.

ENVIRONMENTAL DETERMINATION:

Not a project as defined by CEQA.

FISCAL ANALYSIS:

The fiscal analysis will be more accurately reflected once a preferred option is selected.

ATTACHMENTS:

ATT 1 – Draft Rate Study REVISED (Updated SFR Monthly Fee Calculation) Existing FY26 Proposed FY27 Proposed FY28 Proposed FY29 Proposed FY30 Proposed FY31 O&M and CIP Budget $ 6,934,336 $ 8,809,429 $ 8,688,989 $ 9,611,524 $ 9,049,602 $ 9,732,944 Option 2 Base (% increase) 3% 11.0% 11.0% 11.0% 9.0% 8.0% Commodity (% increase) 3% 11.0% 11.0% 11.0% 9.0% 8.0%
Monthly Flow (HCF) 6.88 6.88 6.88 6.88 6.88 6.88
Total Revenue Rates $ 6,615,957 $ 7,343,712 $ 8,151,521 $ 9,048,188 $ 9,862,525 $ 10,651,527 Interest & Audit results $ 729,674 $ 78,028 $ 200,000 $ 200,000 $ 200,000 $ 200,000 Delta ($) $ 411,295 $ (1,387,689) $ (337,468) $ (363,336) $ 1,012,923 $ 1,118,583 SFR Monthly Fee $ 64.09 $ 71.14 $ 78.97 $ 87.65 $ 95.54 $ 103.19 Existing FY26 Proposed FY27 Proposed FY28 Proposed FY29 Proposed FY30 Proposed FY31 O&M and CIP Budget $ 6,934,336 $ 8,809,429 $ 8,688,989 $ 9,611,524 $ 9,049,602 $ 9,732,944 Option 3 Base (% increase) 3% 9.5% 9.5% 9.5% 9.5% 9.5%
Commodity (% increase) 3% 9.5% 9.5% 9.5% 9.5% 9.5%
Monthly Flow (HCF) 6.88 6.88 6.88 6.88 6.88 6.88
Total Revenue Rates $ 6,615,957 $ 7,244,473 $ 7,932,698 $ 8,686,304 $ 9,511,503 $ 10,415,096 Interest & Audit results $ 729,674 $ 78,028 $ 200,000 $ 200,000 $ 200,000 $ 200,000 Delta ($) $ 411,295 $ (1,486,928) $ (556,291) $ (725,219) $ 661,901 $ 882,152 SFR Monthly Fee $ 64.09 $ 70.18 $ 76.85 $ 84.15 $ 92.14 $ 100.90 Existing FY26 Proposed FY27 Proposed FY28 Proposed FY29 O&M and CIP Budget $ 6,934,336 $ 8,809,429 $ 8,688,989 $ 9,611,524 Option 4 Base (% increase) 3 0.0% 0.0% 0.0%
Commodity (% increase) 3 46.0% -1.9% 14.0%
Monthly Flow (HCF) 6.88 6.88 6.88 6.88
Total Revenue Rates $ 6,615,957 $ 8,766,601 $ 8,636,908 $ 9,574,385 Interest & Audit results $ 729,674 $ 78,028 $ 200,000 $ 200,000 Delta ($) $ 411,295 $ 35,200 $ 147,919 $ 162,862
SFR Monthly Fee $ 64.09 $ 83.25 $ 82.09 $ 90.44
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Last Minute Agenda Information
Sewer Service Charge and
Capacity Fee Study
City of Imperial Beach
February 24, 2026
Prepared for:

City of Imperial Beach
825 Imperial Beach Boulevard
Imperial Beach, California 91932
Prepared by:
9665 Chesapeake Drive, Suite 230
San Diego, California 92123
ATTACHMENT 1
Revised 3/2/26
b.1 03/04/2026 Item No. 11.a
Last Minute Agenda Information
City of Imperial Beach
Sewer Service & Capacity Fee Study
February 24, 2026
i
Table of Contents
Abbreviations .................................................................................................................................................... 1 Executive Summary .......................................................................................................................................... 2 ES.1 Introduction ...................................................................................................................................... 2 ES.2 Sewer Service Charge Update........................................................................................................ 2 ES.3 Capacity Fee Update ...................................................................................................................... 4 Section 1 - Sewer User Rate Update ............................................................................................................... 5

1.1 Overview of the Sewer Service Charge Update Process ............................................................... 5

1.2 Overview of FYE 2017 Rate Case ................................................................................................ 12

1.3 Other Billing Issues ....................................................................................................................... 15 Section 2 - Capacity Fee Update .................................................................................................................... 16

2.1 Overview of the Capacity Fee Rate Update Study........................................................................ 16 Section 3 - Recommendations ....................................................................................................................... 17

3.1 Sewer User Fee Recommendations.............................................................................................. 17

3.2 Capacity Fee Recommendations .................................................................................................. 17 APPENDIX A .................................................................................................................................................... 18 b.2 03/04/2026 Item No. 11.a
Last Minute Agenda Information
City of Imperial Beach
Sewer Service & Capacity Fee Study
February 24, 2026
1 Abbreviations
ADU Accessory Dwelling Unit
AWWA American Water Works Association
BMP Best Management Practices as Prescribed by the State of California BOD Biochemical Oxygen Demand – A Measure of Sewage Strength Cal Am California American Water Co
CIP Capital Improvement Plan
EDU Equivalent Dwelling Unit
ENR-CCI Engineering News Record Construction Cost Index EPA U.S. Environmental Protection Agency
FYE Fiscal Year Ending
GIS Geographical Information System
HCF Hundred Cubic Feet
Metro City of San Diego Metropolitan Wastewater System
MFR Multi-Family Residential Property
mg/l Milligrams per Liter
O&M Operations and Maintenance
PA Participating Agency in the San Diego Metro System
SFR Single Family Residential Property
TSS Total Suspended Solids – A Measure of Sewage Strength b.3 03/04/2026 Item No. 11.a
Last Minute Agenda Information
City of Imperial Beach
Sewer Service & Capacity Fee Study
February 24, 2026
2 Executive Summary
ES.1 Introduction
Ardurra was retained by the City of Imperial Beach (City) to update their wastewater rate study. Ms.

Kasner was previously with NV5 and performed the City’s previous sewer rate study. A comprehensive rate study determines the adequacy of the existing rates and provides the basis for adjustments to maintain cost-based rates. This report describes the methodology, findings, and conclusions of the sewer user and capacity fee rate update study (rate study).

ES.2 Sewer Service Charge Update
The City completed its last rate study in 2021. Since that time, several factors have affected the City's adopted five-year rate case and the following changes have occurred:  As with other communities in San Diego County and Southern California, the City's citizens and businesses have decreased their water usage significantly in response to the drought declaration by the state. FYE2026’s water use is still down versus FYE2021.  While water use is down, the amount of wastewater the City has to pay to be treated is still 40-70% more than water used. There is still significant infiltration occurring throughout the City’s system.  The adopted study in 2020 goal was to maintain a nominal increase to rate payers. While reserves have increased since that time as projected, it was principally due to less CIP work being completed.  The construction phase of the City of San Diego's Pure Water Program is nearly done, the prior rate study did not increase at the rates sufficient to cover additional San Diego Metropolitan Wastewater system (Metro) costs that are projected for the next five years.

There are several options being considered for rate increases. These changes in the revenue requirement of the City's sewer utility produce the following rates for the upcoming three-year period from FYE 2027 to FYE 2029:
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Last Minute Agenda Information
City of Imperial Beach
Sewer Service & Capacity Fee Study
February 24, 2026
3 Table ES-1 Comparison of Current versus Proposed Sewer User Rates Table to be updated when option is selected
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Last Minute Agenda Information
City of Imperial Beach
Sewer Service & Capacity Fee Study
February 24, 2026
4 ES.3 Capacity Fee Update
In 2021 the City's sewer capacity fees were updated to reflect the true value of its capital facilities, to assure that the fees were in accordance with current industry guidelines and practice, and to properly value the City's investment in the Metro System and to create a capacity fee per equivalent dwelling unit (EDU1). The adopted capacity fee, including all cost factors, was set at $5,943 per EDU. It was also recommended that the City include in their ordinance that the Capacity Fee be indexed to inflation and thus annual adjustments are made to keep the Capacity Fee current. While the ordinance was updated to reflect this option. These annual adjustments did not occur.

The San Diego Consumer Price Index between May 2021 and November 2025 has risen 25%. It is recommended the City’s Capacity Fee be increased from $5,943 to $7,429. The City’s ordinance should stand as written as it allows the Capacity fee to be annually indexed to inflation with notification on the City’s web site and fee worksheet.
1 One EDU is equivalent to the assumed gallons per day of a single-family residential user. Imperial Beach uses 232 gallons per day for a single-family residential user. All other users are assigned EDUs at the time they purchase a capacity fee in their proportional relationship to a single-family user. b.6 03/04/2026 Item No. 11.a
Last Minute Agenda Information
City of Imperial Beach
Sewer Service & Capacity Fee Study
February 24, 2026
5 Section 1 - Sewer User Rate Update

1.1 Overview of the Sewer Service Charge Update Process A comprehensive rate study typically utilizes three interrelated analyses to address the adequacy and equity of the utility's rates. These three analyses are namely a revenue requirement analysis, a cost of service analysis, and a rate design analysis. The process is illustrated in Figure 1 -1.

Figure 1-1 Overview of the Comprehensive Rate Study Analysis Compares the sources of funds (revenue) to
the expenses of the utility to determine the
overall rate adjustment required
Allocates the revenue requirements to the
various customer classes of service in a "fair
and equitable manner”
Considers both the level and structure of the
rate design to collect the target level of
service
The City's sewer utility was evaluated on a "stand-alone" basis. That is, no subsidies between the utility or other City funds occur. By viewing the utility on a stand-alone basis, the need to adequately fund both operations and maintenance (O&M) and capital infrastructure program (CIP) projects must be balanced against the rate impacts on utility customers.

A detailed and comprehensive process was used to review the City's rates. As a part of the rate study process, a number of project meetings and conference calls were used to review the results with City management and staff. From this process, final proposed rates were developed, and their development is reviewed in this section of the report. Following is a summary of each step in the process.

Revenue Requirement Analysis: The revenue requirement analysis revealed that financial changes have been significant since 2021 specifically for wastewater treatment (technical services classification) inflation has been over 25% but the City has kept many costs down. If the real cost for CIP was adjusted with inflation and the system needs, the increases would be even more. Water use has stayed down while wastewater flows are not down a corresponding amount and wastewater treatment costs have continued to rise, which has resulted in revenue not keeping up.

Notable changes are:  The construction phase of the City of San Diego's Metropolitan Wastewater System’s Pure Water Program is nearly done, the last study did not account for the significant additional metro costs that the city has been covering with reserves City of San Diego staff has identified the increased funding level for the participating agencies from the $80 million to $90 million in the last rate study to over $115 Million to $134 million in the next five years.

Depending on which rate increase is adopted, the increases most likely will not be covered. The last rate study while it initially indicated that the costs were covered, the final approved rates did Revenue Requirement Analysis
Rate Design Analysis
Cost of Service Analysis
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Last Minute Agenda Information
City of Imperial Beach
Sewer Service & Capacity Fee Study
February 24, 2026
6 not cover the costs and then the costs also increased to more than was projected.  City of San Diego’s costs have also included major work at the two major pumpstations and many other metro system improvements  The City’s percentage share of the SD Metro JPA is also increasing as the East Count JPA’s Advanced Purified water Program comes online, offloading their flows from Point Loma Wastewater Treatment Plant (PLWWTP)
The largest component of the City of Imperial Beach's revenue requirement are the costs associated with transportation, treatment, and disposal of the City's wastewater by the Metro facilities and associated City technical services. Per a protocol adopted by the City of San Diego and the Metro Commission, the PA’s portion of the annual Metro budget is currently $115 million per year and will be increasing to potentially $134 million. This budgeted amount is audited and adjusted at year-end, and the PAs either receive a refund if their actual costs are less than the budget or an invoice if their costs are more.

The City Council did approve a Metro pass through provision with the last rate case in 2021 that allowed the City to adjust the rates that are billed to their customers during the five year period the rate study was for. The City did not enact any pass through adjustments since the last rate study.

Imperial Beach receives, from the City of San Diego, a five-year projection and a current year fee projection. Additionally, when the City of San Diego’s audits are concluded then the individual member agencies receive a “true up” bill. This bill amount varies from year to year based upon actual flows. While the City of San Diego tries to be conservative in their projections, wastewater flows do affect the final numbers as well as the amount of construction on their system that they were able to complete. These adjustments are called a “true up” bill. The audit process takes time, and it has lagged over 5 years with the Pure Water program. The City of San Diego is behind in those audits and while the City of Imperial Beach did receive a refund of $529,674 in January 2026 for the FYE2020 audit, it is expected they will owe a net of over $130,000 in one to two fiscal years for audits from FYE2021 to FYE2024.

A summary of the projected expenses associated with these costs follows in Table 1-1. This includes the audit refund received in January 2026, but not the other potential audit true ups as the timing and amounts are not certain.
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City of Imperial Beach
Sewer Service & Capacity Fee Study
February 24, 2026
7 Table 1-1 San Diego Metro Historical & Projections for Imperial Beach The future years are from the City of San Diego’s five-year projections received February 20, 2026 for the region as a whole and the Metro JPA’s share. The City’s rates were calculated based upon their projected share of percentage of flow both before and after the East County Joint Power Authority’s (East Co JPA) Advanced Water Purification (AWP) Project comes on line and diverts wastewater flow from El Cajon, the County of San Diego and Padre Dam from San Diego’s Metro System. Table 1-1 shows the costs are significantly increasing during from FYE 2026 to FYE 2027.

These numbers are still draft, but are what was recommended to include in the City’s Rate study.

The City of San Diego is encouraging all of the Metro JPA Members to implement and utilize the Pass through ProvisionsFYE's 202-2026. Due to this variability and the uncertainty of construction costs for the Pure Water Program, the City must keep the pass-through provision in the City’s Ordinance in place and continue to monitor the costs incurred. It should be noted that the percentage increases shown in Table 1-1 comprise the largest portion of the rate adjustments proposed for the City's sewer rates.

The City's FYE 2027 adopted sewer enterprise fund budget was updated to respond to these changed costs to create the revenue requirement for the updated rate case. Table 1-2 summarizes the major portions of the revenue requirement, which includes all updated costs.

Table 1-2 Updated Five-Year Rate Case Revenue Requirement Actual
FYE25
2021 Rate Study
FYE26
Actual
FYE 26
Proposed
FYE27
Proposed
FYE28
Proposed
FYE29
Treatment/Disposal/CIP $3,857,044 $3,328,468 $3,600,534 $5,598,029 $5,488,497 $6,270,017 Transportation $3,939 $4,057 $4,179 $4,305 $4,434 $4,611 City Technical Services $58,758 $171,365 $70,821 $71,212 $71,616 $72,170 Total $3,932,044 $3,516,563 $3,675,534 $5,673,029 $5,563,497 $6,345,017 Increase 17.9% 3.0% -6.5% 54.3% -1.9% 14.0%
Expense Description Actual
FYE 2025
Projected
FYE 2026
Proposed
FYE 2027
Proposed
FYE 2028
Proposed
FYE 2029
Operations & Maintenance Expenditures
City O&M Budget $2,025,785 $2,303,300 $2,136,400 $2,200,492 $2,266,507 San Diego Metro Costs $3,850,900 $3,675,534 $5,673,029 $5,488,497 $6,345,017 Revenue Stabilization $0 $0 $0 $0 $0
Total Sewer O&M Budget $5,876,685 $5,978,834 $7,809,429 $7,688,989 $8,611,524 Nonoperating Expenditures
Capital Improvements $1,035,906 $955,502 $1,000,000 $1,000,000 $1,000,000 Establish Replacement Reserve $0 $0 $0 $0 $0
Total Nonoperating Expenditures $1,035,906 $955,502 $1,000,000 $1,000,000 $1,000,000 Revenue Requirement $6,912,591 $6,934,336 $8,809,429 $8,688,989 $9,611,524 b.9 03/04/2026 Item No. 11.a
Last Minute Agenda Information
City of Imperial Beach
Sewer Service & Capacity Fee Study
February 24, 2026
8 Figure 1-2 shows the FYE 2026 sewer user revenue required, but the amount that was placed on the San Diego County Property Tax Roll or hand-billed to government agencies was only $6,607,230. With the inclusion of the increased costs, the FYE 2027 revenue requirement (modified budget less reserves) increases to $8,809429. A detailed copy of the five-year revenue requirement is included in Appendix A to this report.

Figure 1-2 FYE 2026 Tax Roll Revenue & Handbill versus FYE26 & FYE27 Revenue Requirement Cost of Service Analysis: The cost of service analysis that no significant changes have occurred in users and use that were not anticipated by the City's 2021 rate study and subsequently adopted sewer user rates. Water use is still down from pre 2017 flows (prior to the last major drought) as fixtures, irrigation and habits have changed during that period.

Table 1-3 summarizes the current number of City users and their projected sewer flows based on the current tax roll water use data for FYE 2026.
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Last Minute Agenda Information
City of Imperial Beach
Sewer Service & Capacity Fee Study
February 24, 2026
9 Table 1-3 Summary of Current Users and Estimated Sewer Flow FYE2026 Rate Design Analysis: In September 2015, the City Council held a planning workshop to review the history of the sewer industry as well as the City's sewer rate structures. Included in this review were alternative rate structures to the City's current structure and alternate ways of estimating sewer flow for user rates. In addition, the cost allocation process was reviewed.

The outcome of this review was that the Council approved continuing with the City's current rate structures and methodologies. The current sewer rate structures meet industry and Federal Government (EPA) standards and follow Best Management Practices (BMP's) established by the State of California.

The rate of return is calculated differently from agency to agency. Some do not calculate a rate of return and instead bill all SFR and MFR a flat billing rate and others use low winter month usage with a minimum amount that varies.

Low Winter Water Use
The low winter water use option is a formula that takes the lowest one or two months of water use in the winter billing periods and assumes that there is no irrigation that is occurring during that time.

The water used during that period is assumed to have 100% return to the sewer and then those lowest average months are billed for the whole year. This methodology then is sometimes Units of Service and Loadings FLOW:
(A) (B) (C)
User Group No. of
Accounts
Annual
Consumption
per User Class
Rate of
Return
Adjust for
Rate of
Return
(HCF) (HCF)
Single Family 3,876 320,231 90.0% 288,208
Subtotal- Residential 3,876 320,231 288,208
Commercial
Rest/Bakeries/Mort./Groc. 97 18,190 90.0% 16,371
Small Commercial 154 12,352 90.0% 11,117
Car Wash/Laundries 11 11,942 90.0% 10,747
Public Agency/Institutional 21 13,209 90.0% 11,888
Heavy Commercial 12 7,786 90.0% 7,007
Mixed Use Light 12 2,310 90.0% 2,079
Mixed Use Heavy 2 520 90.0% 468
Navy 1 0 90.0% 0
Multi-Family 1,966 233,332 95.0% 221,665
Subtotal Non-Residential 2,276 299,641 281,343
TOTAL 6,152 619,872 569,551
b.11 03/04/2026 Item No. 11.a
Last Minute Agenda Information
City of Imperial Beach
Sewer Service & Capacity Fee Study
February 24, 2026
10 accompanied by a minimum charge applied due to vacancies due to rental turn over or absent owners.

As part of this study, Ardurra reviewed water usage from Cal Am and was not able to discern a lower winter water use period. Water use is not consistent throughout the year with many properties having random months of no water use. This is probably due to the high number of rental properties, vacation property owners with variable usage, and properties rented by military members who are regularly deployed for extended periods of time. With these issues, there could be properties that would actually pay more for wastewater service if there is a minimum charge.

Therefore, it is not recommended to make a change to low winter water usage option to calculate wastewater bills.

Flat Rate Billing
Flat rate billing has been considered by the City in the past and can be done and still be in conformance with EPA standards. But it does benefit high water users as low water users would carry a higher percentage of the costs. During the previous discussion, that approach was not preferred.

The City is continuing to send more wastewater to be treated than water used. The City’s CIP has been focused on limiting infiltration in the City’s main lines and mainline infiltration has decreased.

However, the City is still treating more wastewater than water used by their customers. Since wastewater treatment is the major element of the City’s rates, until the flows to the treatment plant are reduced, the costs will remain.

Rate of Return Billing
The City currently uses a rate of return calculation to account for the water used on a property that does not return to the property. The percentages used by commercial businesses are consistent with other agencies with most being 90% and multifamily residential (MFR) being 95%. MFR properties often have a separate irrigation meter if there is significant landscaping. In Imperial Beach, many MFR properties have virtually no landscaping. Schools and City facilities fall into the Public Agency/Institutional classification, and their properties usually have separate irrigation meters.

The last study recommended increasing the City’s current rate of return for SFR from 75% to 90% and it was implemented, the City’s current average billing for SFR with a 90% return to sewer percentage is 6.19 HCF. Average monthly billings by many agencies in San Diego County is 7 HCF for SFR.

It is recommended the City maintain the rate of return percentage with this rate study for SFR and Public Agency/Institutional. This percentage is in line with industry averages of 80%-90% rate of return for SFR. Customers that are high irrigation users are encouraged to have a separate meter for their irrigation flows.
b.12 03/04/2026 Item No. 11.a
Last Minute Agenda Information
City of Imperial Beach
Sewer Service & Capacity Fee Study
February 24, 2026
11 Flow Cap on Sewer Service Charges for SFR
There is currently no cap on water use as it was previously assumed that water usage above that would be due to irrigation, the cap was removed with the prior rate study. With water conservation having remained, that assumption is still valid. The City has seen an increase in Accessory Dwelling Units(ADUs). The City is also projected to add more ADUs in the future. The current law requires that those properties be treated as SFR even though there may be more units on the property, there may and may not be a separate water meter. They will, however, tie into the existing sewer lateral of the current home, but with more people on the property they may add significantly more flow to the system. Given these changes and the opportunity for property owners to install irrigation meters if they wish to have lush landscaping, it is recommended that the cap continue to not be in place for the sewer flow calculation.

Summary
All classes of users will continue to be billed a base fee and a commodity fee based on their annual water usage with a calculated rate of return and sewage strength category. SFR and Public Agency/Institutional rate of return will remain at 90% in FY2027. The single-family user class will continue to not have a "cap" on their sewer service charge. b.13 03/04/2026 Item No. 11.a
Last Minute Agenda Information
City of Imperial Beach
Sewer Service & Capacity Fee Study
February 24, 2026
12 1.2 Overview of FYE 2027-FYE 2029 Rate Case
Because of the very significant increases to the City from Metro in each of the next 3-5 years. The City has requested several options to be considered for the rate study. A high level summary of the Revenue projected to be recovered, the associated O&M & CIP Budget and impact to residential rates is included below each option. The estimated revenue amounts are based upon actual flows and billing amounts from FY2026 and may not exactly match flows and billing amounts for FY2027 when billing is completed due to water use variability.

Option 1: Full cost recovery in 3 years. This results in increases of 16%, 16% and 15% to both the base and the flow rates over the next three years.

Option 2 Full Cost recovery in 5 years. This results in increases of 11%, 11%, 11%, 9%, 8% to both the base and flow rates over the next 5 years.

Option 3: Cap increases to 9.5% for both the base and the flow rates for each of the next 5 years.

This results in a net loss to the sewer reserves of $1.2 million b.14 03/04/2026 Item No. 11.a
Last Minute Agenda Information
City of Imperial Beach
Sewer Service & Capacity Fee Study
February 24, 2026
13 Option 4: Include a 0% rate increase for the next three years for the base bills but annually pass on the costs from Metro for wastewater treatment to the commodity or flow portion of the bills. This option does not use the updated rate model but rather keeps all information static from the last rate study and only updates the wastewater treatment component. The summary table below, however, uses the projected pass through needed and the associated O&M & CIP that matches the other options. The commodity portion of the bills includes Metro costs as well as a portion of all other costs to the system that are allocated on a line-by-line basis. This causes the increase needed to the commodity rate to drop to 46% versus the 54% increase to metro costs. The prior study had approximately one million set aside each year for reserves or CIP which matches the current expectation.

Table 1-4 Comparison of Current versus Proposed Sewer User Rates Option 1 Classes of Users Base Charge (5/8" Water Meter)
Commodity Rate
($ /HCF)
Base Charge (5/8"
Water Meter)
Commodity Rate
($ /HCF)
Base Charge (5/8"
Water Meter)
Commodity Rate
($ /HCF)
Base Charge (5/8"
Water Meter)
Commodity Rate
($ /HCF)
Single Family $269.43 $6.72 $312.54 $7.80 $359.42 $8.97 $413.33 $10.31 Non-Residential (Includes Multifamily) Rest/Bakeries/Mort./Groc. $269.43 $14.11 $312.54 $16.37 $359.42 $18.82 $413.33 $21.64 Small Commercial $269.43 $6.09 $312.54 $7.06 $359.42 $8.12 $413.33 $9.34 Car Wash/Laundries $269.43 $5.85 $312.54 $6.79 $359.42 $7.81 $413.33 $8.98 Public Agency/Institutional $269.43 $5.63 $312.54 $6.54 $359.42 $7.52 $413.33 $8.64 Heavy Commercial $269.43 $9.24 $312.54 $10.72 $359.42 $12.33 $413.33 $14.17 Mixed Use Light $269.43 $7.14 $312.54 $8.28 $359.42 $9.53 $413.33 $10.96 Mixed Use Heavy $269.43 $8.45 $312.54 $9.80 $359.42 $11.27 $413.33 $12.96 Navy $269.43 $7.88 $312.54 $9.14 $359.42 $10.52 $413.33 $12.09 Multi-family $269.43 $6.72 $312.54 $7.80 $359.42 $8.97 $413.33 $10.31 FYE 2028 Proposed Rates FYE 2029 Proposed Rates
07/01/2025-06/30/2026 07/01/2026-06/30/2027 07/01/2027-06/30/2028 FYE 2026 Actual Rates FYE 2027 Proposed Rates07/01/2028-06/30/2029 b.15 03/04/2026 Item No. 11.a
Last Minute Agenda Information
City of Imperial Beach
Sewer Service & Capacity Fee Study
February 24, 2026
14 Table 1-5 Comparison of Current versus Proposed Sewer User Rates Option 2 Table 1-6 Comparison of Current versus Proposed Sewer User Rates Option 3 Table 1-7 Comparison of Current versus Proposed Sewer User Rates Option 4 Note for Option 4 for the rate increase will be 0% for base and 0% commodity and a pass through increase will be completed annually with actual bills received. The 2027 bill increase to the commodity rate has been calculated, but future year increase are estimates only.

Option 2 Classes of Users Base Charge (5/8" Water Meter) Commodity Rate ($ /HCF) Base Charge (5/8" Water Meter) Commodity Rate($ /HCF) Base Charge (5/8" Water Meter) Commodity Rate($ /HCF) Base Charge (5/8" Water Meter) Commodity Rate($ /HCF) Base Charge (5/8" Water Meter) Commodity Rate($ /HCF) Base Charge (5/8" Water Meter) Commodity Rate($ /HCF) Single Family $269.43 $6.72 $299.06 $7.46 $331.96 $8.28 $368.48 $9.20 $401.64 $10.02 $433.77 $10.83 Non-Residential (Includes Multifamily) Rest/Bakeries/Mort./Groc. $269.43 $14.11 $299.06 $15.66 $331.96 $17.38 $368.48 $19.30 $401.64 $21.03 $433.77 $22.71 Small Commercial $269.43 $6.09 $299.06 $6.76 $331.96 $7.50 $368.48 $8.32 $401.64 $9.07 $433.77 $9.80 Car Wash/Laundries $269.43 $5.85 $299.06 $6.50 $331.96 $7.21 $368.48 $8.01 $401.64 $8.73 $433.77 $9.43 Public Agency/Institutional $269.43 $5.63 $299.06 $6.25 $331.96 $6.94 $368.48 $7.71 $401.64 $8.40 $433.77 $9.07 Heavy Commercial $269.43 $9.24 $299.06 $10.26 $331.96 $11.38 $368.48 $12.64 $401.64 $13.77 $433.77 $14.88 Mixed Use Light $269.43 $7.14 $299.06 $7.93 $331.96 $8.80 $368.48 $9.77 $401.64 $10.65 $433.77 $11.50 Mixed Use Heavy $269.43 $8.45 $299.06 $9.38 $331.96 $10.41 $368.48 $11.56 $401.64 $12.60 $433.77 $13.61 Navy $269.43 $7.88 $299.06 $8.75 $331.96 $9.71 $368.48 $10.78 $401.64 $11.75 $433.77 $12.69 Multi-family $269.43 $6.72 $299.06 $7.46 $331.96 $8.28 $368.48 $9.20 $401.64 $10.02 $433.77 $10.83 07/01/2025-06/30/2026 07/01/2026-06/30/2027 07/01/2027-06/30/2028 07/01/2028-06/30/2029 FYE 2026 Actual Rates FYE 2027 Proposed Rates FYE 2028 Proposed Rates FYE 2029 Proposed Rates FYE 2030 Proposed Rates FYE 2031 Proposed Rates07/01/2029-06/30/2030 07/01/2030-06/30/2031 Option 3 Classes of Users Base Charge (5/8" Water Meter) Commodity Rate ($ /HCF) Base Charge (5/8" Water Meter) Commodity Rate($ /HCF) Base Charge (5/8" Water Meter) Commodity Rate($ /HCF) Base Charge (5/8" Water Meter) Commodity Rate($ /HCF) Base Charge (5/8" Water Meter) Commodity Rate ($ /HCF) Base Charge (5/8" Water Meter) Commodity Rate($ /HCF) Single Family $269.43 $6.72 $295.02 $7.36 $323.05 $8.06 $353.74 $8.83 $387.34 $9.67 $424.14 $10.58 Non-Residential (Includes Multifamily) Rest/Bakeries/Mort./Groc. $269.43 $14.11 $295.02 $15.45 $323.05 $16.92 $353.74 $18.52 $387.34 $20.28 $424.14 $22.21 Small Commercial $269.43 $6.09 $295.02 $6.66 $323.05 $7.30 $353.74 $7.99 $387.34 $8.75 $424.14 $9.58 Car Wash/Laundries $269.43 $5.85 $295.02 $6.41 $323.05 $7.02 $353.74 $7.69 $387.34 $8.42 $424.14 $9.22 Public Agency/Institutional $269.43 $5.63 $295.02 $6.17 $323.05 $6.76 $353.74 $7.40 $387.34 $8.10 $424.14 $8.87 Heavy Commercial $269.43 $9.24 $295.02 $10.12 $323.05 $11.08 $353.74 $12.13 $387.34 $13.28 $424.14 $14.55 Mixed Use Light $269.43 $7.14 $295.02 $7.82 $323.05 $8.56 $353.74 $9.38 $387.34 $10.27 $424.14 $11.24 Mixed Use Heavy $269.43 $8.45 $295.02 $9.25 $323.05 $10.13 $353.74 $11.10 $387.34 $12.15 $424.14 $13.30 Navy $269.43 $7.88 $295.02 $8.63 $323.05 $9.45 $353.74 $10.35 $387.34 $11.33 $424.14 $12.41 Multi-family $269.43 $6.72 $295.02 $7.36 $323.05 $8.06 $353.74 $8.83 $387.34 $9.67 $424.14 $10.58 FYE 2026 Actual Rates FYE 2027 Proposed Rates FYE 2028 Proposed Rates FYE 2029 Proposed Rates FYE 2030 Proposed Rates 07/01/2030-06/30/2031 FYE 2031 Proposed Rates07/01/2025-06/30/2026 07/01/2026-06/30/2027 07/01/2027-06/30/2028 07/01/2028-06/30/2029 07/01/2029-06/30/2030 Option 4 Classes of Users Base Charge (5/8" Water Meter)
Commodity Rate
($ /HCF)
Base Charge (5/8"
Water Meter)
Commodity Rate
($ /HCF)
Base Charge (5/8"
Water Meter)
Commodity Rate
($ /HCF)
Base Charge (5/8"
Water Meter)
Commodity Rate
($ /HCF)
Single Family $269.43 $6.72 $269.43 $9.82 $269.43 $9.63 $269.43 $10.98 Non-Residential (Includes Multifamily) Rest/Bakeries/Mort./Groc. $269.43 $14.11 $269.43 $20.60 $269.43 $20.21 $269.43 $23.04 Small Commercial $269.43 $6.09 $269.43 $8.89 $269.43 $8.72 $269.43 $9.94 Car Wash/Laundries $269.43 $5.85 $269.43 $8.55 $269.43 $8.38 $269.43 $9.56 Public Agency/Institutional $269.43 $5.63 $269.43 $8.23 $269.43 $8.07 $269.43 $9.20 Heavy Commercial $269.43 $9.24 $269.43 $13.49 $269.43 $13.23 $269.43 $15.09 Mixed Use Light $269.43 $7.14 $269.43 $10.43 $269.43 $10.23 $269.43 $11.66 Mixed Use Heavy $269.43 $8.45 $269.43 $12.34 $269.43 $12.10 $269.43 $13.80 Navy $269.43 $7.88 $269.43 $11.51 $269.43 $11.29 $269.43 $12.87 Multi-family $269.43 $6.72 $269.43 $9.82 $269.43 $9.63 $269.43 $10.98 FYE 2026 Actual Rates FYE 2027 Proposed Rates FYE 2028 Proposed Rates FYE 2029 Proposed Rates 07/01/2025-06/30/2026 07/01/2026-06/30/2027 07/01/2027-06/30/2028 07/01/2028-06/30/2029 b.16 03/04/2026 Item No. 11.a
Last Minute Agenda Information
City of Imperial Beach
Sewer Service & Capacity Fee Study
February 24, 2026
15 It should be noted that 91% of the City's current users have either a 5/8" or 3/4" water meter and thus pay the average base rate as shown on the prior tables. Large water meters are used by multifamily users with many living units attached to the same water meter and large commercial properties. Table 1-7 shows the number of water meters by size as well as the projected rates for each size during the planning period.

Table 1-8 Comparison of Current versus Proposed Base Rates by Meter Size – Option 3 If the rates are capped at 9.5% increase, below are the rates that various meter sizes would pay.

The average Imperial Beach single-family customer now uses 83 HCF annually. For rate-setting purposes, this is reduced by an updated rate of return to the sewer of 10% to convert water usage to a sewer flow of 74 HCF annually. This can further be converted to a monthly amount of 6.88 HCF and 6.20 HCF, respectively.

Figure 1-3 summarizes all San Diego Metro Member Agencies' comparative sewer user rates based on 7 HCF of water usage/sewer flow and a residential monthly base fee. Figure 1-4 summarizes the same metro agencies rates for 2026 including the proposed Imperial Beach rates.

It should be noted that some of the Metro agencies are in the process of updating their sewer user rates to include updated projects for the Pure Water Program or reduced water use due to conservation. There are some agencies that are not currently proposing any increases because they have large reserves or flat rates so that water conservation has not impacted on the revenue or they will draw down their reserves to system needs. Imperial Beach, however, has less than 12 months of reserves and wastewater flows have not dropped as much as water use has.

Figure 1-3 Metro Member Agencies Sewer Rate Comparison for FY2026 Using 7 HCF Monthly Water Use
No. of
AWWA
Hydraulic Actual Projected Proposed Proposed Proposed
Meters Capacity FYE 2025 FYE 2026 FYE 2027 FYE 2028 FYE 2029 5/8" 5,531 1.00 $ 261.58 $ 269.43 295.02 323.05 $ $ 353.74 3/4" 131 1.00 $ 261.58 $ 269.43 $ 295.02 $ 323.05 $ 353.74 1" 617 1.67 $ 393.38 $ 405.18 $ 443.67 $ 485.82 $ 531.98 1 1/2" 101 3.33 $ 722.88 $ 744.57 $ 815.30 $ 892.76 $ 977.57 2" 61 5.33 1,118.28 $ $ 1,151.83 $ 1,261.26 $ 1,381.07 $ 1,512.28 3" 1 10.00 2,040.89 $ $ 2,102.11 $ 2,301.81 $ 2,520.49 $ 2,759.93 Total 6,442
Size of
Water
Meter
b.17 03/04/2026 Item No. 11.a
Last Minute Agenda Information
City of Imperial Beach
Sewer Service & Capacity Fee Study
February 24, 2026
16 b.18 03/04/2026 Item No. 11.a
Last Minute Agenda Information
City of Imperial Beach
Sewer Service & Capacity Fee Study
February 24, 2026
17 Figure 1-4 Metro Member Agencies Sewer Rate Comparison for FY2026 Using 7 HCF Monthly Water Use
To be updated when option is selected

1.3 Other Billing Notes
Due to the configuration of multiple types of residential units on one parcel, it is recommended that the City continue with their definition of a single-family residential unit. It could read as follows:  Dwelling unit is one independent living facility in a building or buildings intended for or providing permanent residence. The presence of independent living facilities for purposes of this title may be based on the existence of such facilities as:
o Kitchen facilities (room or space used, intended for, or designated for food preparation, cooking, and eating)
o Toilet facilities
o Bathing facilities
o Separate access from outdoors
o Lack of access from the interior of any other dwelling or structure  Accessory dwelling unit is either a detached or attached dwelling unit which provides complete, independent living facilities for one or two persons. It shall include permanent provisions for living, sleeping, eating, cooking, and sanitation on the same parcel as the primary unit is situated.

It is further noted that the City, considers a duplex to be two single-family residences. A multi-family living unit would follow the definition of a dwelling unit as described above but would be a tri-plex or larger or more than two living units on a parcel. The City could base these definitions on a per parcel basis not a per water meter basis due to the inconsistencies in the installation of water meters.

This change would affect the base rates for these customers and should result in significant increases to the base revenue if implemented.
b.19 03/04/2026 Item No. 11.a
Last Minute Agenda Information
City of Imperial Beach
Sewer Service & Capacity Fee Study
February 24, 2026
18 Section 2 - Capacity Fee Update
At the time of connection to a public agency's utility system, or at the expansion of existing units on a connection line, customers are typically charged a capacity fee. The capacity fee requires new users to pay for their share of costs to construct facilities required to provide their utility service or, in the case of increased density, their increased intensity of use. Revenues generated through capacity fees can be used to directly offset system expansion costs and/or for renewal and replacement capital projects. The use of capacity fee revenues to offset these CIP costs reduces the amount of revenue required from rates assessed to existing users. This way, capacity fee revenues, in effect, reimburse existing users (through lower rates) for costs they have incurred to build and maintain capacity for new users to connect to.

2.1 Overview of the Capacity Fee Rate
The 2021 rate study did a detailed analysis of the City’s Capacity fees and Council updated the Fee per the recommendations. These fees need to be updated regularly to reflect the true value of its capital facilities, to ensure that these fees are in accordance with current industry guidelines and practice, and to properly value the City's investment in the Metro System and create a capacity fee per equivalent dwelling unit (EDU2). The adopted capacity fee, including all cost factors, was set at $5,943 per EDU.

The San Diego Consumer Price Index between 2021 and November of 2025 has risen 25%. It is therefore recommended that the City’s Capacity fee be increased from $5,943 to $7,429. It is also recommended that the City include in their ordinance that the Capacity Fee be indexed to inflation and thus annual adjustments are made to keep the Capacity fee current. 2 One EDU is equivalent to the assumed gallons per day of a single-family residential user. Imperial Beach uses 232 gallons per day for a single-family residential user. All other users are assigned EDUs at the time they purchase a capacity fee in their proportional relationship to a single-family user. b.20 03/04/2026 Item No. 11.a
Last Minute Agenda Information
City of Imperial Beach
Sewer Service & Capacity Fee Study
February 24, 2026
19 Section 3 - Recommendations
The City proposes to update its sewer service charges and capacity fees. This report includes two appendices to provide detailed data on the final rates. Appendix A contains the full output from the economic model used to create the user rates. The following recommendations are presented for the Council's review, discussion, and potential adoption.

3.1 Sewer User Fee Recommendations

1. Update rate case for FYE2027-FYE2029 to reflect current budget and financial forecasts.

2. Update rate case for FYE2027-FYE2029 to reflect current users, use, and revenue requirement.

3. Maintain "pass-through" ordinance to protect the City from unknown future costs.

4. Review annual actual revenue to projected revenue to maintain financial stability should use patterns or revenue requirement change.

3.2 Capacity Fee Recommendations
Update the Capacity Fee for SFR to $7,429 per EDU and annually update it per the existing ordinance
b.21 03/04/2026 Item No. 11.a
Last Minute Agenda Information
City of Imperial Beach
Sewer Service & Capacity Fee Study
February 24, 2026
20 APPENDIX A
b.22 03/04/2026 Item No. 11.a
Last Minute Agenda Information
City of Imperial Beach
Sewer Enterprise Fund
Amended Actuals Amended Actuals
Actual Projected Proposed Proposed Proposed
FY21 FY22 FY23 FY24 FY25 FY26 FY27 FY28 FY29
Non - Operating Revenue 6 7 8 9 10 11 12 13 14
346.70-03 County Sewer Collections $ 5,500,000 $ 6,013,214 $ 6,358,000 $ 5,854,459 $ 6,335,895 $ 6,475,750 $ 8,766,601 $ 8,636,908 $ 9,574,385346.70-04 Sewer Fees-Special Bill $ - $ 106,726 $ - $ 161,040 $ - $ 131,480346.70-05 Sewer Capacity Fees $ - $ 70,929 $ - $ 70,630 $ - $ - $ - $ - $ - 346.70-07 Capacity Fees - ADU $ - $ 26,666 $ - $ 81,689 $ - $ - $ - $ - $ - 361.80-01 Allocated Interest $ - $ 39,807 $ 181,521 $ - $ - $ - $ - $ - 361.80-02 Non-Allocated Interest $ - $ 3,047 $ - $ 15,274 $ - $ - $ - $ - $ - 361.80-03 Mrkt Value Investments $ - $ (134,048) $ - $ 96,822 $ 338,395 $ 200,000 $ 200,000 $ 200,000 $ 200,000361.83-04 Sale on Fixed Asset $ 4,148 $ - $ - $ - $ - $ - 361.85-01 Other Cost Reimbursement $ - $ 754 $ - $ 427 $ - $ - $ - $ - $ - 361.90-08 Transfers in - Other Funds $ - $ 20,518 $ - $ - $ - $ - $ - $ - $ - 361.83-03 Miscellanous Revenue $ - $ - $ - $ - $ - $ - $ - $ - $ - 371.83-05 Navy Coastal Campus Project $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 134,399 $ - $ 611,551 $ 6,674,290 $ 6,807,230 $ 8,966,601 $ 8,836,908 $ 9,774,385 601-5060 SEWER ENTERPRISE FUND
Employee Costs
436.10-01 SALARIES FULL-TIME $ 410,185 $ 422,706 $ 426,400 $ 511,082 $ 512,900 $ 618,500 $ 616,600 $ 635,098 $ 654,151436.10-03 OVERTIME $ 15,900 $ 16,002 $ 16,095 $ 26,908 $ 2,900 $ 3,300 $ 3,100 $ 3,193 $ 3,289436.10-07 STAND-BY PAY $ 22,268 $ 22,546 $ 22,500 $ 27,159 $ - $ 20,000 $ 20,000 $ 20,600 $ 21,218436.10-08 AUTO ALLOWANCE $ 4,440 $ 3,788 $ 4,450 $ 3,883 $ 2,000 $ 6,400 $ 6,400 $ 6,592 $ 6,790436.10-08 CELL PHONE ALLOWANCE $ 1,140 $ 1,024 $ 1,050 $ 1,253 $ 2,500 $ 2,400 $ 2,700 $ 2,781 $ 2,864436.11-01 PERS-CITY PORTION $ 38,082 $ 38,759 $ 37,700 $ 46,776 $ 47,700 $ 55,300 $ 54,000 $ 55,620 $ 57,289436.11-02 PERS-EMPLOYEE PORTION $ - $ - $ - $ - $ - $ - $ - $ - $ - 436.11-03 SECTION 125 CAFETERIA $ 75,977 $ 60,995 $ 104,900 $ 100,973 $ 96,000 $ 147,200 $ 137,100 $ 141,213 $ 145,449436.11-04 LIFE INSURANCE $ 1,113 $ 1,213 $ 1,050 $ 1,394 $ 1,600 $ 1,600 $ 1,500 $ 1,545 $ 1,591436.11-05 UNEMPLOYMENT INSURANCE $ 2,344 $ 2,751 $ 2,300 $ 2,778 $ 2,900 $ 3,500 $ 3,400 $ 3,502 $ 3,607436.11-06 WORKER'S COMP INSURANCE $ 24,484 $ 24,693 $ 28,200 $ 30,032 $ 34,500 $ 41,400 $ 41,300 $ 42,539 $ 43,815436.11-07 FICA $ 31,337 $ 32,287 $ 30,250 $ 43,125 $ 38,400 $ 46,100 $ 45,800 $ 47,174 $ 48,589436.11-08 HEALTH REIMBURSEMENT $ 210 $ - $ 200 $ 19 $ - $ - $ - $ - $ - 436.11-10 FRINGE BENEFITS / PENSION EXPENSE $ - $ (104,478) $ - $ 42,527 $ - $ - $ - $ - $ - 436.11-11 OPEB EXPENSE $ 2,613 $ - $ - $ - $ - $ - 436.11-12 HRA CONTRIBUTION $ - $ - $ - $ - $ - $ - Other Costs436.20-06 PROFESSIONAL SERVICES $ 59,553 $ 23,014 $ 30,000 $ 5,186 $ 35,100 $ 93,000 $ 13,000 $ 13,390 $ 13,792436.20-21 NUISANCE ABATEMENT CHARGE $ - $ (359) $ - $ - $ - $ - $ - $ - $ - 436.20-23 SECURITY & ALARM $ 4,200 $ 7,298 $ 12,200 $ 18,677 $ 46,700 $ 20,800 $ 41,300 $ 42,539 $ 43,815436.21-01 TEMPORARY STAFFING $ - $ - $ - $ - $ - $ - $ - $ - $ - 436.21-04 TECHNICAL SERVICES $ 3,139,633 $ 2,980,502 $ 3,562,200 $ 3,531,111 $ 3,850,900 $ 3,675,534 $ 5,673,029 $ 5,488,497 $ 6,345,017436.21-23 TRAFFIC CONTROL $ - $ - $ - $ - $ - $ - $ - $ - $ - 436.25-02 RENT-EQUIPMENT $ - $ - $ 1,000 $ - $ - $ - $ - $ - $ - 436.26-03 PUBLIC WORKS ADMIN $ 380,283 $ 391,700 $ 403,450 $ - $ - $ - $ - $ - $ - 436.26-04 ABC-ADMIN SVC CHARGE $ 159,715 $ 164,500 $ 169,400 $ 636,600 $ 649,300 $ 662,300 $ 675,500 $ 695,765 $ 716,638436.26-05 ABC-TECHNOLOGY SVC CHARGE $ 66,043 $ 68,000 $ 70,050 $ 34,200 $ 34,900 $ 35,600 $ 36,300 $ 37,389 $ 38,511436.26-06 ABC-RISK MGMT SVC CHARGE $ 65,400 $ 67,400 $ 69,400 $ 100,800 $ 102,800 $ 104,900 $ 107,000 $ 110,210 $ 113,516436.26-07 ABC-FMP EQUIPMENT CHARGE $ 123,943 $ 127,650 $ 131,500 $ 62,300 $ 63,500 $ 64,800 $ 66,100 $ 68,083 $ 70,125436.26-08 ABC-FACILITIES CHARGE $ 9,900 $ 10,200 $ 10,500 $ 4,000 $ 4,100 $ 4,200 $ 4,300 $ 4,429 $ 4,562436.27-01 GAS & ELECTRIC (SDG&E) $ 75,000 $ 64,812 $ 75,000 $ 83,792 $ 73,900 $ 75,000 $ 78,800 $ 81,164 $ 83,599436.27-02 UTILITIES-WATER $ 5,000 $ 19,135 $ 10,000 $ 37,061 $ 52,500 $ 50,000 $ 52,500 $ 54,075 $ 55,697436.27-04 UTILITIES-TELEPHONE $ 500 $ - $ - $ - $ - $ - $ - $ - $ - 436.27-05 UTILITIES-CELL PHONES $ - $ 2,005 $ - $ 3,839 $ 2,500 $ 4,100 $ 4,100 $ 4,223 $ 4,350436.28-01 MAINTENANCE & REPAIR $ 36,979 $ 103,707 $ 129,000 $ 55,593 $ 73,905 $ 93,000 $ 55,000 $ 56,650 $ 58,350436.28-04 TRAVEL, TRAINING, MEETING $ 6,500 $ 5,511 $ 4,900 $ 6,206 $ 7,700 $ 15,000 $ 6,000 $ 6,180 $ 6,365436.28-09 POSTAGE & FREIGHT $ - $ 1,839 $ - $ 5,539 $ - $ 11,000 $ 5,500 $ 5,665 $ 5,835436.28-12 MEMBERSHIP DUES $ 900 $ 2,077 $ 600 $ 2,123 $ 2,300 $ 1,800 $ 1,800 $ 1,854 $ 1,910436.28-13 FEES & LICENSES $ 4,272 $ 2,463 $ 4,450 $ 3,810 $ 5,500 $ 7,600 $ 7,800 $ 8,034 $ 8,275436.29-04 OTHER SERVICES & CHARGES $ 9,021 $ 1,034 $ - $ 15,428 $ 17,000 $ 17,000 $ 17,000 $ 17,510 $ 18,035436.29-06 LOSS ON SALE $ - $ - $ - $ - $ - $ - $ - $ - $ - 436.30-02 OPERATING SUPPLIES $ 10,228 $ 41,071 $ 31,700 $ 43,627 $ 46,200 $ 30,000 $ 30,000 $ 30,900 $ 31,827436.30-22 SMALL TOOLS/NON-CAPITAL $ 700 $ 1,694 $ 2,500 $ 2,452 $ 2,500 $ 2,500 $ 2,500 $ 2,575 $ 2,652436.50-04 EQUIPMENT $ 20,000 $ 10,814 $ 140,113 $ 13,974 $ 63,980 $ 65,000 $ - $ - $ - 436.00-00 REBUILD OPERATIONS RESERVE $ - $ - $ - $ - $ - $ - $ - $ - $ - 436.70-01 DEPRECIATION EXPENSE $ - $ 294,313 $ - $ 338,363 $ - $ - 436.90-01 TRANSFER OUT $ - $ - $ - $ - $ - $ - $ - $ - $ - 419.70-03 AMORTIZATION EXPENSE (GASB 96) $ - $ - $ - $ 4,082 $ - $ - $ - $ - $ - TOTAL SEWER ENTERPRISE FUND $ 4,805,250 $ 4,912,666 $ 5,533,058 $ 5,882,108 $ 5,876,685 $ 5,978,834 $ 7,809,429 $ 7,688,989 $ 8,611,524 TOTAL O&M $ 4,805,250 $ 4,912,666 $ 5,533,058 $ 5,882,108 $ 5,876,685 $ 5,978,834 $ 7,809,429 $ 7,688,989 $ 8,611,524Capital Costs DRAFT
b.23 03/04/2026 Item No. 11.a
Last Minute Agenda Information
City of Imperial Beach
Sewer Enterprise Fund
Amended Actuals Amended Actuals
Actual Projected Proposed Proposed Proposed
FY21 FY22 FY23 FY24 FY25 FY26 FY27 FY28 FY29
Transfer to Capital Reserve for CIP Funding $ - $ - $ - $ - $ 1,035,906 $ 955,502 $ 1,000,000 $ 1,000,000 $ 1,000,000TOTAL CAPITAL RESERVE $ - $ - $ - $ - $ 1,035,906 $ 955,502 $ 1,000,000 $ 1,000,000 $ 1,000,000TOTAL O&M AND CIP FUNDING $ 6,912,591 $ 6,934,336 $ 8,809,429 $ 8,688,989 $ 9,611,524 Transfers
Establish Minimum Capital Reserve Fund $ - $ - $ - $ - $ - $ - $ - $ - $ - Additional Operating ReservesTOTAL TRANSFERS $ - $ - $ - $ - $ - $ - $ - $ - $ - TOTAL NONOPERATING EXPENDITURES $ - $ - $ - $ - $ 1,035,906 $ 955,502 $ 1,000,000 $ 1,000,000 $ 1,000,000FLOW STABILIZATION RESERVES $ - $ 110,600 $ 44,500 $ 34,000 $ - $ - $ - RESERVES $ - $ 33,600 $ 33,500 $ - $ - $ - $ - $ - FLOW STABILIZATION RESERVES $ 77,000 $ 11,000 $ 34,000 TOTAL REVENUE REQUIREMENTS $ 4,805,250 $ 4,888,867 $ 5,577,558 $ 5,304,557 $ 238,301 $ 127,106 $ (157,172) $ (147,919) $ (162,862)TOTAL BUDGET PRIOR TO TRANSFERS $ 4,805,250 $ 4,888,867 $ 5,577,558 $ 5,304,557 $ 238,301 $ 127,106 $ (157,172) $ (147,919) $ (162,862) DRAFT b.24 03/04/2026 Item No. 11.a
Last Minute Agenda Information
City of Imperial Beach
FY 26 Base Year Model
Step 2 -- Determination of Unit Costs
Actual
FY25
Actual
FY26
Proposed
FY27
Proposed
FY28
Proposed
FY29
Cost Category
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost

1. Customer Related Costs $ 405,157 $ 460,660 $ 427,280 $ 440,098 $ 453,301 Number of Customers 6,120 6,152 6,152 6,152 6,152
Unit Cost ($ / Customer) $ 91.62 $ 94.37 $ 103.34 $ 113.15 $ 123.90

2. Capacity Related Costs $ 1,530,846 $ 1,629,401 $ 1,568,200 $ 1,600,246 $ 1,633,253 Number of Hydraulic Equivalencies 7,362 7,362 7,362 7,362 7,362 Unit Cost $ 169.95 $ 175.05 $ 191.68 $ 209.89 $ 229.83
Total Fixed Charge Based on Hydraulic Meters $ 261.58 $ 269.43 $ 295.02 $ 323.05 $ 353.74 Accounts 6,120 6,152 6,152 6,152 6,152
Base Charge (Fixed costs divided by total accounts) $ 316.34 $ 339.74 $ 324.36 $ 331.66 $ 339.17

3. Collection System Volume Related Costs $ 1,125,689 $ 1,168,741 $ 1,140,920 $ 1,160,148 $ 1,179,952 Annual Flow (HCF) 539,387 569,551 569,551 569,551 569,551 Unit Cost ($ / HCF) $ 1.28 $ 1.31 $ 1.44 $ 1.58 $ 1.73

4. Treatment Plant - Wastewater Strength Related
$ 3,850,900 $ 3,675,534 $ 5,673,029 $ 5,488,497 $ 6,345,017 Parameter
Allocation %'s
Flow (HCF) 49.9% $ 1,921,599 $ 1,834,091 $ 2,830,841 $ 2,738,760 $ 3,166,163 BOD (LBS.) 23.6% $ 908,812 $ 867,426 $ 1,338,835 $ 1,295,285 $ 1,497,424 SS (LBS.) 26.5% $ 1,020,489 $ 974,017 $ 1,503,353 $ 1,454,452 $ 1,681,430 100.00%
Annual Flow (HCF) 539,387 569,551 569,551 569,551 569,551 Pounds of BOD (lbs) 50.1% 748,268 790,076 790,076 790,076 790,076 Pounds of SS (ibs) 705,738 744,970 744,970 744,970 744,970 Unit Cost ($ / HCF) $ 2.88 $ 2.97 $ 3.25 $ 3.56 $ 3.89
Unit Cost ($ / lb) $ 1.13 $ 1.16 $ 1.27 $ 1.39 $ 1.53
Unit Cost ($ / lb) $ 1.24 $ 1.28 $ 1.40 $ 1.54 $ 1.68
Total Revenue Requirement For Rates $ 6,912,591 $ 6,934,336 $ 8,809,429 $ 8,688,989 $ 9,611,524 Add ___Revenue $ - $ - $ - $ - $ -
Add Fog Program Revenue $ - $ - $ - $ - $ -
Total $ 6,912,591 $ 6,934,336 $ 8,809,429 $ 8,688,989 $ 9,611,524 Check - - - - -
DRAFT
b.25 03/04/2026 Item No. 11.a
Last Minute Agenda Information
City of Imperial Beach
FY26 Base Year Model
Step 3 - Sewer User Rate Calculation by Fund and Cost
Actual FY25 Customer Capacity Volume (Flow)
Flow BOD SS
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost No. of Meters
Hydraulic
Equivalent
Meters
Annual Flow
Adj. for Rate of
Return
BOD
Annual Load
SS
Annual Load
($/ Cust) ($/ Hyd Eq Meter) ($/HCF) ($/HCF) ($/lb.) ($/lb.) User Group (HCF) (lbs) (lbs) $ 91.62 $ 169.95 $ 1.28 $ 2.88 $ 1.13 $ 1.24 Total Annual Revenue Required
Single Family 3,857 4,543 264,604 330,373 330,373 353,389 $ $ 772,044 $ 337,575 $ 761,789 $ 372,820 $ 411,061 $ 3,008,679 Subtotal- Residential 3,857 4,543 264,604 330,373 330,373 353,389 $ $ 772,044 $ 337,575 $ 761,789 $ 372,820 $ 411,061 $ 3,008,679 Rest/Bakeries/Mort./Groc. 91 80 15,390 96,076 57,646 $ 8,338 $ 13,653 $ 19,634 $ 44,307 $ 108,421 $ 71,725 $ 266,078 Small Commercial 155 144 10,190 9,542 9,542 $ 14,202 $ 24,473 $ 13,000 $ 29,337 $ 10,768 $ 11,873 $ 103,653 Car Wash/Laundries 12 9 11,290 10,573 7,753 $ 1,099 $ 1,473 $ 14,404 $ 32,505 $ 11,931 $ 9,647 $ 71,059 Public Agency/Institutional 22 6 10,574 8,581 6,601 $ 2,016 $ 1,020 $ 13,490 $ 30,441 $ 9,684 $ 8,213 $ 64,863 Heavy Commercial 12 43 7,200 17,978 17,978 $ 1,099 $ 7,251 $ 9,185 $ 20,727 $ 20,288 $ 22,369 $ 80,920 Mixed Use Light 12 52 1,815 2,040 3,173 $ 1,099 $ 8,838 $ 2,316 $ 5,226 $ 2,302 $ 3,948 $ 23,729 Mixed Use Heavy 2 2 330 928 495 $ 183 $ 283 $ 422 $ 951 $ 1,048 $ 616 $ 3,503 Navy 1 0 0 0 0 $ 92 $ - $ 0 $ 0 $ 0 $ 0 $ 92
Multi-Family 1,956 2,484 217,994 272,177 272,177 179,214 $ $ 422,222 $ 278,111 $ 627,599 $ 307,148 $ 338,653 $ 2,152,947 Subtotal Non-Residential 2,263 2,820 274,783 417,896 375,366 207,343 $ $ 479,214 $ 350,561 $ 791,095 $ 471,588 $ 467,043 $ 2,766,843 Total 6,120 7,362 539,387 748,268 705,738 $ 560,732 $ 1,251,258 $ 688,136 $ 1,552,884 $ 844,408 $ 878,105 $ 5,775,522 Check (Should = 0) - - - - 155,574.90 $ (279,588) $ (437,553) $ (368,715) $ (64,404) $ (142,384) $ (1,137,069) Projected FY26 Customer Capacity Volume (Flow)
Flow BOD SS
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost No. of Meters
Hydraulic
Equivalent
Meters
Annual Flow
Adj. for Rate of
Return
BOD
Annual Load
SS
Annual Load
($/ Cust) ($/ Hyd Eq Meter) ($/HCF) ($/HCF) ($/lb.) ($/lb.) User Group (HCF) (lbs) (lbs) $ 94.37 $ 175.05 $ 1.31 $ 2.97 $ 1.16 $ 1.28 Total Annual Revenue Required
Single Family 3,876 4,543 288,208 359,844 359,844 365,784 $ $ 795,206 $ 378,719 $ 854,638 $ 418,260 $ 461,163 $ 3,273,770 Subtotal- Residential 3,876 4,543 288,208 359,844 359,844 365,784 $ $ 795,206 $ 378,719 $ 854,638 $ 418,260 $ 461,163 $ 3,273,770 Rest/Bakeries/Mort./Groc. 97 80 16,371 102,199 61,319 $ 9,154 $ 14,063 $ 21,512 $ 48,545 $ 118,789 $ 78,584 $ 290,647 Small Commercial 154 144 11,117 10,410 10,410 $ 14,533 $ 25,208 $ 14,608 $ 32,966 $ 12,100 $ 13,341 $ 112,757 Car Wash/Laundries 11 9 10,747 10,064 7,380 $ 1,038 $ 1,517 $ 14,123 $ 31,870 $ 11,698 $ 9,458 $ 69,704 Public Agency/Institutional 21 6 11,888 9,648 7,422 $ 1,982 $ 1,050 $ 15,622 $ 35,253 $ 11,214 $ 9,511 $ 74,632 Heavy Commercial 12 43 7,007 17,498 17,498 $ 1,132 $ 7,469 $ 9,208 $ 20,779 $ 20,338 $ 22,425 $ 81,351 Mixed Use Light 12 52 2,079 2,336 3,634 $ 1,132 $ 9,103 $ 2,732 $ 6,165 $ 2,715 $ 4,657 $ 26,505 Mixed Use Heavy 2 2 468 1,315 702 $ 189 $ 292 $ 615 $ 1,388 $ 1,529 $ 899 $ 4,912 Navy 1 0 0 0 0 $ 94 $ - $ 0 $ 0 $ 0 $ 0 $ 94
Multi-Family 1,966 2,484 221,665 276,761 276,761 185,534 $ $ 434,889 $ 291,278 $ 657,314 $ 321,690 $ 354,687 $ 2,245,393 Subtotal Non-Residential 2,276 2,820 281,343 430,232 385,126 214,790 $ $ 493,590 $ 369,698 $ 834,281 $ 500,075 $ 493,563 $ 2,905,996 Total 6,152 7,362 569,551 790,076 744,970 $ 580,574 $ 1,288,796 $ 748,417 $ 1,688,919 $ 918,335 $ 954,726 $ 6,179,766 Check (Should = 0) - - - - 119,913.74 $ (340,605) $ (420,324) $ (145,173) $ 50,909 $ (19,291) $ (754,570) Strength (Treatment)
Strength (Treatment) DRAFT b.26 03/04/2026 Item No. 11.a Last Minute Agenda Information
City of Imperial Beach
FY26 Base Year Model
Step 3 - Sewer User Rate Calculation by Fund and Cost
Proposed FY27 Customer Capacity Volume (Flow)
Flow BOD SS
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost No. of Meters
Hydraulic
Equivalent
Meters
Annual Flow
Adj. for Rate of
Return
BOD
Annual Load
SS
Annual Load
($/ Cust) ($/ Hyd Eq Meter) ($/HCF) ($/HCF) ($/lb.) ($/lb.) User Group (HCF) (lbs) (lbs) $ 103.34 $ 191.68 $ 1.44 $ 3.25 $ 1.27 $ 1.40 Total Annual Revenue Required
Single Family 3,876 4,543 288,208 359,844 359,844 400,534 $ $ 870,750 $ 414,697 $ 935,828 $ 457,995 $ 504,973 $ 3,584,778 Subtotal- Residential 3,876 4,543 288,208 359,844 359,844 400,534 $ $ 870,750 $ 414,697 $ 935,828 $ 457,995 $ 504,973 $ 3,584,778 Rest/Bakeries/Mort./Groc. 97 80 16,371 102,199 61,319 $ 10,024 $ 15,399 $ 23,555 $ 53,157 $ 130,074 $ 86,050 $ 318,258 Small Commercial 154 144 11,117 10,410 10,410 $ 15,914 $ 27,602 $ 15,996 $ 36,098 $ 13,250 $ 14,609 $ 123,469 Car Wash/Laundries 11 9 10,747 10,064 7,380 $ 1,137 $ 1,661 $ 15,464 $ 34,898 $ 12,809 $ 10,357 $ 76,326 Public Agency/Institutional 21 6 11,888 9,648 7,422 $ 2,170 $ 1,150 $ 17,106 $ 38,602 $ 12,280 $ 10,415 $ 81,722 Heavy Commercial 12 43 7,007 17,498 17,498 $ 1,240 $ 8,178 $ 10,083 $ 22,753 $ 22,271 $ 24,555 $ 89,079 Mixed Use Light 12 52 2,079 2,336 3,634 $ 1,240 $ 9,967 $ 2,991 $ 6,751 $ 2,973 $ 5,100 $ 29,023 Mixed Use Heavy 2 2 468 1,315 702 $ 207 $ 319 $ 674 $ 1,520 $ 1,674 $ 984 $ 5,379 Navy 1 0 0 0 0 $ 103 $ - $ 0 $ 0 $ 0 $ 0 $ 103
Multi-Family 1,966 2,484 221,665 276,761 276,761 203,160 $ $ 476,203 $ 318,950 $ 719,759 $ 352,251 $ 388,382 $ 2,458,705 Subtotal Non-Residential 2,276 2,820 281,343 430,232 385,126 235,195 $ $ 540,481 $ 404,819 $ 913,537 $ 547,582 $ 540,452 $ 3,182,066 Total 6,152 7,362 569,551 790,076 744,970 $ 635,728 $ 1,411,231 $ 819,517 $ 1,849,366 $ 1,005,577 $ 1,045,425 $ 6,766,844 Check (Should = 0) - - - - 208,448.25 $ (156,969) $ (321,403) $ (981,476) $ (333,258) $ (457,928) $ (2,042,585) Proposed FY28 Customer Capacity Volume (Flow)
Flow BOD SS
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost No. of Meters
Hydraulic
Equivalent
Meters
Annual Flow
Adj. for Rate of
Return
BOD
Annual Load
SS
Annual Load
($/ Cust) ($/ Hyd Eq Meter) ($/HCF) ($/HCF) ($/lb.) ($/lb.) User Group (HCF) (lbs) (lbs) $ 113.15 $ 209.89 $ 1.58 $ 3.56 $ 1.39 $ 1.54 Total Annual Revenue Required
Single Family 3,876 4,543 288,208 359,844 359,844 438,584 $ $ 953,471 $ 454,094 $ 1,024,732 $ 501,505 $ 552,946 $ 3,925,332 Subtotal- Residential 3,876 4,543 288,208 359,844 359,844 438,584 $ $ 953,471 $ 454,094 $ 1,024,732 $ 501,505 $ 552,946 $ 3,925,332 Rest/Bakeries/Mort./Groc. 97 80 16,371 102,199 61,319 $ 10,976 $ 16,861 $ 25,793 $ 58,206 $ 142,431 $ 94,225 $ 348,493 Small Commercial 154 144 11,117 10,410 10,410 $ 17,426 $ 30,225 $ 17,516 $ 39,527 $ 14,509 $ 15,997 $ 135,199 Car Wash/Laundries 11 9 10,747 10,064 7,380 $ 1,245 $ 1,819 $ 16,933 $ 38,213 $ 14,026 $ 11,341 $ 83,577 Public Agency/Institutional 21 6 11,888 9,648 7,422 $ 2,376 $ 1,259 $ 18,731 $ 42,269 $ 13,446 $ 11,404 $ 89,486 Heavy Commercial 12 43 7,007 17,498 17,498 $ 1,358 $ 8,955 $ 11,040 $ 24,914 $ 24,386 $ 26,888 $ 97,542 Mixed Use Light 12 52 2,079 2,336 3,634 $ 1,358 $ 10,914 $ 3,276 $ 7,392 $ 3,256 $ 5,584 $ 31,780 Mixed Use Heavy 2 2 468 1,315 702 $ 226 $ 350 $ 738 $ 1,665 $ 1,833 $ 1,078 $ 5,890 Navy 1 0 0 0 0 $ 113 $ - $ 0 $ 0 $ 0 $ 0 $ 113
Multi-Family 1,966 2,484 221,665 276,761 276,761 222,460 $ $ 521,443 $ 349,250 $ 788,136 $ 385,714 $ 425,278 $ 2,692,282 Subtotal Non-Residential 2,276 2,820 281,343 430,232 385,126 257,538 $ $ 591,827 $ 443,277 $ 1,000,323 $ 599,602 $ 591,795 $ 3,484,362 Total 6,152 7,362 569,551 790,076 744,970 $ 696,122 $ 1,545,298 $ 897,371 $ 2,025,056 $ 1,101,107 $ 1,144,740 $ 7,409,694 Check (Should = 0) - - - - 256,024.03 $ (54,948) $ (262,777) $ (713,704) $ (194,179) $ (309,712) $ (1,279,295) Strength (Treatment)
Strength (Treatment)
DRAFT b.27 03/04/2026 Item No. 11.a
Last Minute Agenda Information
City of Imperial Beach
FY26 Base Year Model
Step 3 - Sewer User Rate Calculation by Fund and Cost
Proposed FY29 Customer Capacity Volume (Flow)
Flow BOD SS
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost No. of Meters
Hydraulic
Equivalent
Meters
Annual Flow
Adj. for Rate of
Return
BOD
Annual Load
SS
Annual Load
($/ Cust) ($/ Hyd Eq Meter) ($/HCF) ($/HCF) ($/lb.) ($/lb.) User Group (HCF) (lbs) (lbs) $ 123.90 $ 229.83 $ 1.73 $ 3.89 $ 1.53 $ 1.68 Total Annual Revenue Required
Single Family 3,876 4,543 288,208 359,844 359,844 480,250 $ $ 1,044,051 $ 497,233 $ 1,122,082 $ 549,148 $ 605,475 $ 4,298,238 Subtotal- Residential 3,876 4,543 288,208 359,844 359,844 480,250 $ $ 1,044,051 $ 497,233 $ 1,122,082 $ 549,148 $ 605,475 $ 4,298,238 Rest/Bakeries/Mort./Groc. 97 80 16,371 102,199 61,319 $ 12,019 $ 18,463 $ 28,244 $ 63,736 $ 155,962 $ 103,176 $ 381,599 Small Commercial 154 144 11,117 10,410 10,410 $ 19,081 $ 33,096 $ 19,180 $ 43,283 $ 15,887 $ 17,516 $ 148,043 Car Wash/Laundries 11 9 10,747 10,064 7,380 $ 1,363 $ 1,992 $ 18,542 $ 41,843 $ 15,359 $ 12,418 $ 91,517 Public Agency/Institutional 21 6 11,888 9,648 7,422 $ 2,602 $ 1,379 $ 20,510 $ 46,285 $ 14,724 $ 12,488 $ 97,987 Heavy Commercial 12 43 7,007 17,498 17,498 $ 1,487 $ 9,806 $ 12,089 $ 27,281 $ 26,703 $ 29,442 $ 106,809 Mixed Use Light 12 52 2,079 2,336 3,634 $ 1,487 $ 11,951 $ 3,587 $ 8,094 $ 3,565 $ 6,115 $ 34,799 Mixed Use Heavy 2 2 468 1,315 702 $ 248 $ 383 $ 808 $ 1,823 $ 2,007 $ 1,180 $ 6,449 Navy 1 0 0 0 0 $ 124 $ - $ 0 $ 0 $ 0 $ 0 $ 124
Multi-Family 1,966 2,484 221,665 276,761 276,761 243,594 $ $ 570,980 $ 382,429 $ 863,009 $ 422,357 $ 465,680 $ 2,948,049 Subtotal Non-Residential 2,276 2,820 281,343 430,232 385,126 282,004 $ $ 648,050 $ 485,389 $ 1,095,354 $ 656,564 $ 648,015 $ 3,815,376 Total 6,152 7,362 569,551 790,076 744,970 $ 762,254 $ 1,692,101 $ 982,621 $ 2,217,436 $ 1,205,712 $ 1,253,490 $ 8,113,615 Check (Should = 0) - - - - 308,952.71 $ 58,848 $ (197,331) $ (948,728) $ (291,712) $ (427,939) $ (1,497,909) Strength (Treatment)
DRAFT
b.28 03/04/2026 Item No. 11.a
Last Minute Agenda Information
City of Imperial Beach
FY26 Base Year ModelStep 4 - Sewer Rate Determination
Actual Unit Charges - Monthly
FY25 Unit Charges Fixed Charge & Commodity Rate
User Group No. of Cust. Accts Hydraulic Equivalents Adjusted Yrly Consumption (HCF) Fixed Yearly $/Acct. Commodity Rate ($ /HCF) Cust Fixed Charge Cap Fixed Charge (5/8") Total Fixed Charge (5/8") Commodity Rate ($ /HCF) Revenue - Fixed/ Flat Charges Revenue - Commodity Charges Total % Single Family 3,857 4,543 264,604 261.58 $ $6.53 $ 7.64 $ 14.16 $ 21.80 $ 6.53 $ 1,008,902 $ 1,727,321 $ 2,736,223 51.4%Subtotal- Residential 3,857 4,543 264,604 $ 1,008,902 $ 1,727,321 $ 2,736,223Non-Residential (Includes Multi-family)Rest/Bakeries/Mort./Groc. 91 80 15,390 261.58 $ $13.70 $ 7.64 $ 14.16 $ 21.80 $ 13.70 $ 21,991 $ 210,843 $ 232,834 4.4% Small Commercial 155 144 10,190 261.58 $ $5.91 $ 7.64 $ 14.16 $ 21.80 $ 5.91 $ 38,675 $ 60,224 $ 98,898 1.9% Car Wash/Laundries 12 9 11,290 261.58 $ $5.68 $ 7.64 $ 14.16 $ 21.80 $ 5.68 $ 2,572 $ 64,130 $ 66,702 1.3% Public Agency/Institutional 22 6 10,574 261.58 $ $5.47 $ 7.64 $ 14.16 $ 21.80 $ 5.47 $ 3,035 $ 57,838 $ 60,873 1.1% Heavy Commercial 12 43 7,200 261.58 $ $8.97 $ 7.64 $ 14.16 $ 21.80 $ 8.97 $ 8,351 $ 64,580 $ 72,931 1.4% Mixed Use Light 12 52 1,815 261.58 $ $6.93 $ 7.64 $ 14.16 $ 21.80 $ 6.93 $ 9,937 $ 12,580 $ 22,517 0.4% Mixed Use Heavy 2 2 330 261.58 $ $8.20 $ 7.64 $ 14.16 $ 21.80 $ 8.20 $ 467 $ 2,709 $ 3,176 0.1% Navy 1 0 0 261.58 $ $7.65 $ 7.64 $ 14.16 $ 21.80 $ 7.65 $ 92 $ 0 $ 0.0% 92 Multi-family 1,956 2,484 217,994 261.58 $ $6.53 $ 7.64 $ 14.16 $ 21.80 $ 6.53 $ 601,437 $ 1,423,052 $ 2,024,489 38.1% Subtotal Non-Residential 2,263 2,820 274,783 $ 686,556 $ 1,895,955 $ 2,582,511 48.6% Total 6,120 7,362 539,387 $ 1,695,458 $ 3,623,276 $ 5,318,734 100% Check - - 32% 68% $ (456,788)
$ 5,318,734
Actual Unit Charges - Monthly
FY26 Unit Charges Fixed Charge & Commodity Rate
User Group No. of Cust. Accts Hydraulic Equivalents Adjusted Yrly Consumption (HCF) Fixed Yearly $/Acct. Commodity Rate ($ /HCF) Cust Fixed Charge Cap Fixed Charge (5/8") Total Fixed Charge (5/8") Commodity Rate ($ /HCF) Revenue - Fixed/ Flat Charges Revenue - Commodity Charges Total % Single Family 3,876 4,543 288,208 $269.43 $6.72 $ 7.86 $ 14.59 $ 22.45 $ 6.72 $ 1,223,949 $ 1,937,851 $ 3,161,801 53.4%Subtotal- Residential 3,876 4,543 288,208 $ 1,223,949 $ 1,937,851 $ 3,161,801Non-Residential (Includes Multi-family)Rest/Bakeries/Mort./Groc. 97 80 16,371 269.43 $ $14.11 $ 7.86 $ 14.59 $ 22.45 $ 14.11 $ 23,217 $ 230,963 $ 254,180 4.3% Small Commercial 154 144 11,117 269.43 $ $6.09 $ 7.86 $ 14.59 $ 22.45 $ 6.09 $ 39,741 $ 67,661 $ 107,402 1.8% Car Wash/Laundries 11 9 10,747 269.43 $ $5.85 $ 7.86 $ 14.59 $ 22.45 $ 5.85 $ 2,555 $ 62,919 $ 65,475 1.1% Public Agency/Institutional 21 6 11,888 269.43 $ $5.63 $ 7.86 $ 14.59 $ 22.45 $ 5.63 $ 3,032 $ 66,979 $ 70,011 1.2% Heavy Commercial 12 43 7,007 269.43 $ $9.24 $ 7.86 $ 14.59 $ 22.45 $ 9.24 $ 8,601 $ 64,743 $ 73,344 1.2% Mixed Use Light 12 52 2,079 269.43 $ $7.14 $ 7.86 $ 14.59 $ 22.45 $ 7.14 $ 10,235 $ 14,847 $ 25,082 0.4% Mixed Use Heavy 2 2 468 269.43 $ $8.45 $ 7.86 $ 14.59 $ 22.45 $ 8.45 $ 480 $ 3,957 $ 4,438 0.1% Navy 1 0 0 269.43 $ $7.88 $ 7.86 $ 14.59 $ 22.45 $ 7.88 $ 94 $ 0 $ 0.0% 94 Multi-family 1,966 2,484 221,665 269.43 $ $6.72 $ 7.86 $ 14.59 $ 22.45 $ 6.72 $ 669,339 $ 1,490,429 $ 2,159,769 36.5% Subtotal Non-Residential 2,276 2,820 281,343 $ 757,296 $ 2,002,499 $ 2,759,795 46.6% Total 6,152 7,362 569,551 $ 1,981,245 $ 3,940,350 $ 5,921,595 100% Check - - 33% 67% $ (258,171)
DRAFT
$ 5,921,595
b.29 03/04/2026 Item No. 11.a
Last Minute Agenda Information
City of Imperial Beach
FY26 Base Year ModelStep 4 - Sewer Rate Determination
Proposed Unit Charges - Monthly
FY27 Unit Charges Fixed Charge & Commodity Rate
User Group No. of Cust. Accts Hydraulic Equivalents Adjusted Yrly Consumption (HCF) Fixed Yearly $/Acct. Commodity Rate ($ /HCF) Cust Fixed Charge Cap Fixed Charge (5/8") Total Fixed Charge (5/8") Commodity Rate ($ /HCF) Revenue - Fixed/ Flat Charges Revenue - Commodity Charges Total % Single Family 3,876 4,543 288,208 295.02 $ $7.36 $ 8.61 $ 15.97 $ 24.58 $ 7.36 $ 1,143,495 $ 2,121,947 $ 3,265,442 52.4%Subtotal- Residential 3,876 4,543 288,208 $ 1,143,495 $ 2,121,947 $ 3,265,442Non-Residential (Includes Multi-family)Rest/Bakeries/Mort./Groc. 97 80 16,371 295.02 $ $15.45 $ 8.61 $ 15.97 $ 24.58 $ 15.45 $ 25,422 $ 252,905 $ 278,327 4.5% Small Commercial 154 144 11,117 295.02 $ $6.66 $ 8.61 $ 15.97 $ 24.58 $ 6.66 $ 43,516 $ 74,089 $ 117,605 1.9% Car Wash/Laundries 11 9 10,747 295.02 $ $6.41 $ 8.61 $ 15.97 $ 24.58 $ 6.41 $ 2,798 $ 68,897 $ 71,695 1.2% Public Agency/Institutional 21 6 11,888 295.02 $ $6.17 $ 8.61 $ 15.97 $ 24.58 $ 6.17 $ 3,320 $ 73,342 $ 76,662 1.2% Heavy Commercial 12 43 7,007 295.02 $ $10.12 $ 8.61 $ 15.97 $ 24.58 $ 10.12 $ 9,418 $ 70,893 $ 80,312 1.3% Mixed Use Light 12 52 2,079 295.02 $ $7.82 $ 8.61 $ 15.97 $ 24.58 $ 7.82 $ 11,208 $ 16,257 $ 27,465 0.4% Mixed Use Heavy 2 2 468 295.02 $ $9.25 $ 8.61 $ 15.97 $ 24.58 $ 9.25 $ 526 $ 4,333 $ 4,859 0.1% Navy 1 0 0 295.02 $ $8.63 $ 8.61 $ 15.97 $ 24.58 $ 8.63 $ 103 $ 0 $ 0.0% 103 Multi-family 1,966 2,484 221,665 295.02 $ $7.36 $ 8.61 $ 15.97 $ 24.58 $ 7.36 $ 679,364 $ 1,632,020 $ 2,311,384 37.1% Subtotal Non-Residential 2,276 2,820 281,343 $ 775,676 $ 2,192,736 $ 2,968,412 47.6% Total 6,152 7,362 569,551 $ 1,919,171 $ 4,314,683 $ 6,233,854 100% Check - - 31% 69% $ (532,989)
$ 6,233,854
Proposed Unit Charges - Monthly
FY28 Unit Charges Fixed Charge & Commodity Rate
User Group No. of Cust. Accts Hydraulic Equivalents Adjusted Yrly Consumption (HCF) Fixed Yearly $/Acct. Commodity Rate ($ /HCF) Cust Fixed Charge Cap Fixed Charge (5/8") Total Fixed Charge (5/8") Commodity Rate ($ /HCF) Revenue - Fixed/ Flat Charges Revenue - Commodity Charges Total % Single Family 3,876 4,543 288,208 323.05 $ $8.06 $ 9.43 $ 17.49 $ 26.92 $ 8.06 $ 1,252,127 $ 2,323,532 $ 3,575,659 52.4%Subtotal- Residential 3,876 4,543 288,208 $ 1,252,127 $ 2,323,532 $ 3,575,659Non-Residential (Includes Multi-family)Rest/Bakeries/Mort./Groc. 97 80 16,371 323.05 $ $16.92 $ 9.43 $ 17.49 $ 26.92 $ 16.92 $ 27,837 $ 276,931 $ 304,768 4.5% Small Commercial 154 144 11,117 323.05 $ $7.30 $ 9.43 $ 17.49 $ 26.92 $ 7.30 $ 47,650 $ 81,127 $ 128,778 1.9% Car Wash/Laundries 11 9 10,747 323.05 $ $7.02 $ 9.43 $ 17.49 $ 26.92 $ 7.02 $ 3,064 $ 75,442 $ 78,506 1.2% Public Agency/Institutional 21 6 11,888 323.05 $ $6.76 $ 9.43 $ 17.49 $ 26.92 $ 6.76 $ 3,636 $ 80,310 $ 83,945 1.2% Heavy Commercial 12 43 7,007 323.05 $ $11.08 $ 9.43 $ 17.49 $ 26.92 $ 11.08 $ 10,313 $ 77,628 $ 87,941 1.3% Mixed Use Light 12 52 2,079 323.05 $ $8.56 $ 9.43 $ 17.49 $ 26.92 $ 8.56 $ 12,272 $ 17,801 $ 30,074 0.4% Mixed Use Heavy 2 2 468 323.05 $ $10.13 $ 9.43 $ 17.49 $ 26.92 $ 10.13 $ 576 $ 4,745 $ 5,321 0.1% Navy 1 0 0 323.05 $ $9.45 $ 9.43 $ 17.49 $ 26.92 $ 9.45 $ 113 $ 0 $ 0.0% 113 Multi-family 1,966 2,484 221,665 323.05 $ $8.06 $ 9.43 $ 17.49 $ 26.92 $ 8.06 $ 743,903 $ 1,787,062 $ 2,530,965 37.1% Subtotal Non-Residential 2,276 2,820 281,343 $ 849,365 $ 2,401,046 $ 3,250,411 47.6% Total 6,152 7,362 569,551 $ 2,101,492 $ 4,724,578 $ 6,826,071 100% Check - - 31% 69% $ (583,623)
$ 6,826,071
DRAFT b.30 03/04/2026 Item No. 11.a
Last Minute Agenda Information
City of Imperial Beach
FY26 Base Year ModelStep 4 - Sewer Rate Determination
Proposed Unit Charges - Monthly
FY29 Unit Charges Fixed Charge & Commodity Rate
User Group No. of Cust. Accts Hydraulic Equivalents Adjusted Yrly Consumption (HCF) Fixed Yearly $/Acct. Commodity Rate ($ /HCF) Cust Fixed Charge Cap Fixed Charge (5/8") Total Fixed Charge (5/8") Commodity Rate ($ /HCF) Revenue - Fixed/ Flat Charges Revenue - Commodity Charges Total % Single Family 3,876 4,543 288,208 353.74 $ $8.83 $ 10.33 $ 19.15 $ 29.48 $ 8.83 $ 1,371,079 $ 2,544,267 $ 3,915,347 52.4%Subtotal- Residential 3,876 4,543 288,208 $ 1,371,079 $ 2,544,267 $ 3,915,347Non-Residential (Includes Multi-family)Rest/Bakeries/Mort./Groc. 97 80 16,371 353.74 $ $18.52 $ 10.33 $ 19.15 $ 29.48 $ 18.52 $ 30,482 $ 303,239 $ 333,721 4.5% Small Commercial 154 144 11,117 353.74 $ $7.99 $ 10.33 $ 19.15 $ 29.48 $ 7.99 $ 52,177 $ 88,835 $ 141,012 1.9% Car Wash/Laundries 11 9 10,747 353.74 $ $7.69 $ 10.33 $ 19.15 $ 29.48 $ 7.69 $ 3,355 $ 82,609 $ 85,964 1.2% Public Agency/Institutional 21 6 11,888 353.74 $ $7.40 $ 10.33 $ 19.15 $ 29.48 $ 7.40 $ 3,981 $ 87,939 $ 91,920 1.2% Heavy Commercial 12 43 7,007 353.74 $ $12.13 $ 10.33 $ 19.15 $ 29.48 $ 12.13 $ 11,293 $ 85,003 $ 96,296 1.3% Mixed Use Light 12 52 2,079 353.74 $ $9.38 $ 10.33 $ 19.15 $ 29.48 $ 9.38 $ 13,438 $ 19,493 $ 32,931 0.4%Mixed Use Heavy 2 2 468 353.74 $ $11.10 $ 10.33 $ 19.15 $ 29.48 $ 11.10 $ 631 $ 5,195 $ 5,826 0.1% Navy 1 0 0 353.74 $ $10.35 $ 10.33 $ 19.15 $ 29.48 $ 10.35 $ 124 $ 0 $ 0.0% 124 Multi-family 1,966 2,484 221,665 353.74 $ $8.83 $ 10.33 $ 19.15 $ 29.48 $ 8.83 $ 814,574 $ 1,956,833 $ 2,771,407 37.1%Subtotal Non-Residential 2,276 2,820 281,343 $ 930,055 $ 2,629,146 $ 3,559,200 47.6% Total 6,152 7,362 569,551 $ 2,301,134 $ 5,173,413 $ 7,474,547 100% Check - - 31% 69% $ (639,067)
$ 7,474,547 DRAFT b.31 03/04/2026 Item No. 11.a
Last Minute Agenda Information