Attachment 2 - Exhibit A to Resolution - Government Building Facilities Fee Nexus Study

Government Building Facilities Fee
Nexus Study
City of Manteca
Final - February 2026
Prepared for: Prepared by:
3620 American River Drive, Suite 175
Sacramento, CA 95864
(916) 970-8001
Attachment 2 - Exhibit A - Government Building Facilities Nexus Fee Study This page intentionally left blank.

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 1 February 2026 City of Manteca
Table of Contents
Executive Summary and Introductory Sections....................................................................................... 3 Introduction ............................................................................................................................ 3 Nexus Requirement Summary ............................................................................................... 4 Assembly Bill 602 .................................................................................................................. 5 Nexus Study Summary .......................................................................................................... 6 Section 1 Methodology ....................................................................................................................... 11 Methodology ........................................................................................................................ 11 Program Administration ....................................................................................................... 12 Capital Improvement Plan ................................................................................................... 17 Section 2 Population and Land Use Assumptions ........................................................................... 18 Land Use Types ................................................................................................................... 18 Growth Forecasts ................................................................................................................. 19 Service Population ............................................................................................................... 19 Resident and Density Assumptions ...................................................................................... 21 Average Unit Sizes .............................................................................................................. 22 Section 3 Government Building Facilities Fee ................................................................................. 24 Cost Summary and CIP ........................................................................................................ 24 Fee Methodology ................................................................................................................. 28 Fee Summary ....................................................................................................................... 30 Existing and Proposed Level of Service .............................................................................. 32 Revenue Projections ............................................................................................................. 35 Nexus Requirement Summary ............................................................................................. 36 Section 4 Implementation and Administration ................................................................................ 38 Implementation .................................................................................................................... 38 Fee Adjustment Procedures ................................................................................................. 38 Timing of Fee Payment ........................................................................................................ 38 Administrative Fee ............................................................................................................... 39 Credits and Reimbursement Policies ................................................................................... 39 Programming Revenues with the CIP .................................................................................. 40 Accessory Dwelling Units ................................................................................................... 40 Specialized Development Projects ....................................................................................... 40 Rebuild or Expansion Projects ............................................................................................. 41 Appendix A: Capital Improvement Plan ..................................................................................................... 42 Appendix B: Police Headquarters Costs ..................................................................................................... 44 Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 2 February 2026 City of Manteca
Appendix C: Statement of Values (July 14, 2025) ..................................................................................... 48 Tables
Table ES-1: Fire Station Construction Cost Comparison ............................................................................. 7 Table ES-2: Proposed Government Building Facilities Impact Fees ............................................................ 9 Table ES-3: Comparison of Proposed Fees to Existing Fees ...................................................................... 10 Table 2-1: Existing Service Population ...................................................................................................... 20 Table 2-2: Projected New Employee Growth at Buildout .......................................................................... 20 Table 2-3: Projected New Population and Employee Growth at Buildout ................................................. 21 Table 2-4: Population and Density Assumptions ........................................................................................ 22 Table 2-5: Average Unit Sizes .................................................................................................................... 23 Table 3-1: Government Building Planned Facilities ................................................................................... 25 Table 3-2: Government Building Facilities Square Footage ....................................................................... 27 Table 3-3: Government Building Facilities Fee Cost per Capita ................................................................ 29 Table 3-4: Government Building Facilities Fee Calculation ...................................................................... 31 Table 3-5: Projected New Level of Service ................................................................................................ 35 Table 3-6: Government Building Facilities Fee Estimates Revenue at Buildout ....................................... 35 Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 3 February 2026 City of Manteca

EXECUTIVE SUMMARY AND INTRODUCTORY

SECTIONS

INTRODUCTION
The City of Manteca (City) is a central valley City located in San Joaquin County (County), 76 miles east of San Francisco. The “Family City” lies between Interstate 5 and State Route 99.

Located in the “heart” of California, Manteca is alive with opportunities. Manteca is a familyfriendly City and as the County’s third largest, it is one of the state’s fastest growing cities.

Manteca is thriving on multiple fronts with key infrastructure, commercial, residential, and recreational developments.

The City was originally founded in 1861 by Joshua Cowell, a landowner who built many of the first homes in the city and went on to serve as its first mayor. Beginning in the early 1900s, the City grew with expanding storefronts, manufacturing, and agricultural business. The City was incorporated on May 28, 1918. Since the construction of the 120-bypass section of State Route 120, the City has grown in popularity with commuters from the Bay Area. With this influx of residents, the City’s population has more than tripled since 1980. At the time of the 2020 U.S.

Census, the City population was 89,835. As of 2025, this Nexus Study estimates the existing population as 90,966 based on existing units in the City and the average persons per household assumption, as calculated from 2023 American Community Survey, Tables B25032 and B25033.

They may differ slightly from other population estimates.

As the resident population and non-resident employment in the City increases, there is a correlating rise in the demand for public infrastructure and services to support the increased demand on City facilities. California’s Assembly Bill 1600 (AB 1600), adopted in 1987 and codified as California Government Code Section 66000 et. seq., allows the City to impose Development Impact Fees on new development within the City. Development Impact Fees (DIFs) are one-time charges on new developments that are collected and used by the City to cover the cost of capital facilities, vehicles, and equipment required to serve new growth.

The Government Building Facilities Fee was originally adopted in 1986. The most recent update to the fee was adopted following the September 2024 Nexus Study, completed by Harris & Associates, when the fee was adjusted to calculate the fee per square foot for residential development and per 1,000 square feet for non-residential uses. The City worked with De Novo Planning Group to complete the Environmental Impact Report (EIR) for the City’s General Plan update that was completed in June 2023 and revised in February 2024. Data from the General Plan EIR was used for land use projections and service population assumptions in this Nexus Study.

Existing land use data and persons per household is based on the United Stated Census data. It is Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 4 February 2026 City of Manteca
important to note that some of the assumptions in this Nexus Study differ slightly from the DOF, General Plan, and EIR based on the information available and assumptions used in all the data sources and analyses, most notably the persons per household data from the Census is used in this Nexus Study.

The goal of this Nexus Study is to incorporate new estimates for the construction of the future new police headquarters, based on updated costs, as well as incorporate the 20-City Engineering News Record (ENR) Construction Costs Index (CCI) updates to the costs of other future facilities. In addition, population and service levels may have changed because of the increase in housing units and residents due to annexations and new development since the last fee update. This Nexus Study is based on the information available for each land use currently.

The goal of the City is to develop a fee program that achieves the funding objectives required to fund facilities identified in the City’s Capital Improvement Program (CIP) and complies with the legal requirements of AB 1600 and Assembly Bill 602 (AB 602).

NEXUS REQUIREMENT SUMMARY
AB 1600 was enacted by the State of California in 1987 creating the Mitigation Fee Act - Section 66000 et seq. of the Government Code. The Mitigation Fee Act requires that all public agencies satisfy the following requirements when establishing, increasing, or imposing a fee as a condition of approval of a development project:

1. Identify the purpose of the fee.

2. Identify the use to which the fee is to be put. If the use is financing public facilities, the facilities shall be identified.

3. Determine how there is a reasonable relationship between the fees use and the type of development project on which the fee is imposed.

4. Determine how there is a reasonable relationship between the need for the public facility and the type of development project on which the fee is imposed.

5. Determine how there is a reasonable relationship between the amount of the fee and the cost of the public facility or portion of the public facility attributable to the development on which the fee is imposed.

The purpose of this report is to demonstrate that all fee components comply with the Mitigation Fee Act. The assumptions, methodologies, facility standards, costs, and cost allocation factors that were used to establish the nexus between the fees and the development on which the fees will be charged are summarized in subsequent sections of this report.

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 5 February 2026 City of Manteca
ASSEMBLY BILL 602
AB 602, enacted by the State of California in 2021, amended Sections 65940.1 and 66019 of, and added Section 66016.5 to the Government Code. AB 602 requires that if a local agency conducts and adopts an impact fee nexus study after January 1, 2022, the local agency shall follow all the following standards and practices:

1. Before the adoption of an associated development fee, an impact fee nexus study shall be adopted.

2. When applicable, the nexus study shall identify the existing level of service for each public facility, identify the proposed new level of service, and include an explanation of why the new level of service is appropriate.

3. A nexus study shall include information that supports the local agency’s actions, as required by subdivision (a) of Section 66001 of the Government Code.

4. If a nexus study supports the increase of an existing fee, the local agency shall review the assumptions of the nexus study supporting the original fee and evaluate the amount of fees collected under the original fee.

5. A nexus study adopted after July 1, 2022, shall calculate a fee imposed on a housing development project proportionately to the square footage of proposed units of the development. A local agency that imposes a fee proportionately to the square footage of the proposed units of the development shall be deemed to have used a valid method to establish a reasonable relationship between the fee charged and the burden posed by the development. A nexus study is not required to comply with the requirements to calculate a fee imposed on a housing development project proportionally to the square footage of the proposed units if the local agency makes the following findings:
• An explanation as to why square footage is not appropriate metric to calculate fees imposed on housing development projects.
• An explanation that an alternative basis of calculating the fee bears a reasonable relationship between the fee charged and the burden posed by the development. • That other policies in the fee structure support smaller developments or otherwise ensure that smaller developments are not charged disproportionate fees.

6. Large jurisdictions shall adopt a capital improvement plan as a part of the nexus study.

7. All studies shall be adopted at a public hearing with at least 30 days’ notice, and the local agency shall notify any member of the public that requests notice of intent to begin an impact fee nexus study of the date of the hearing.

8. Studies shall be updated at least every eight years, beginning on January 1, 2022.

9. The local agency may use the impact fee nexus study template developed by the Department of Housing and Community Development pursuant to Section 50466.5 of the Health and Safety Code.

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 6 February 2026 City of Manteca
This report demonstrates that all fee components comply with AB 602. The methodologies performed to calculate the updated fees ensure that the costs for facilities are proportionately spread between existing and future users.

NEXUS STUDY SUMMARY
Purpose
As development occurs in the City, new backbone infrastructure and capital facilities are required to mitigate the increased demand created by new residents and workers. Impact fees fund this required backbone infrastructure and capital facilities as well as the related administrative costs through the City’s fee program. The fee program contains separate fee categories for each type of infrastructure and capital facilities. This Nexus Study updates the Government Building Facilities Impact Fee.

This report is designed to satisfy AB 1600 Nexus requirements, comply with AB 602 requirements, and provide the necessary technical analysis to support the adoption of the updated fees. The fees will be effective sixty (60) days after the City’s final action adopting the fees.

Fee Program Costs
The 2024 Nexus Study identified $239.7 million in new construction costs, after excluding the animal control facility, and updating the police station square footage, based on a preliminary needs analysis completed by LDA Partners, and comparable costs in the region for updated costs per square foot. For this Study, Harris escalated the 2024 costs to 2025 costs for most of the facilities utilizing the 20-City ENR CCI to estimate the average cost per square foot for the facilities. This update also includes an updated estimate for the new police headquarters, including the support building.

The ENR CCI is a useful baseline indicator of minimum cost increases, particularly for one-year adjustments, but it should be supplemented with recent local bid data, comparable project benchmarking, and jurisdiction-specific adjustments, when available, to more accurately reflect anticipated costs. The 2024 Nexus Study updated the costs with ENR CCI adjustments along with refined average per square foot costs where appropriate. Because the City has developed a design-development-level budget for the new police facilities, that detailed estimate is incorporated directly into this updated Nexus Study.

The updated police cost estimate exceeds what would result from a simple ENR CCI adjustment.

While the ENR CCI provides a useful national benchmark for tracking general construction cost trends, it reflects a 20-city average and does not capture localized labor conditions, contractor availability, regulatory requirements, or project-specific complexities that materially affect public infrastructure costs. Public facility construction has historically escalated at rates significantly Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 7 February 2026 City of Manteca
higher than ENR CCI, and reliance on ENR alone can understate the true cost of delivering capital improvements.

Recent review of ENR updates compared to the City’s actual construction experience confirms this divergence. For example, the City of Manteca constructed a fire station in 2019 at a cost of $670.54 per square foot. Applying ENR escalation from 2019 through 2025 would suggest an updated cost of approximately $994.27 per square foot. However, evaluation of four new fire stations currently being bid or built in 2025 shows an average cost of $1,692 per square foot, representing more than a 152% increase, far exceeding the 48% increase implied by ENR. See the table below. This difference reflects the ENR CCI’s limited materials basket, which does not capture the inputs driving municipal project costs. Public works construction is heavily influenced by prevailing-wage labor, underground utility work, asphalt and aggregate pricing, mechanical and electrical systems, and specialty equipment with volatile supply chains—all of which have escalated significantly faster than ENR-tracked materials. Municipal projects also face rising soft costs, regulatory requirements, traffic control, environmental mitigation, and contractor risk premiums that the ENR CCI does not measure.

Table ES-1: Fire Station Construction Cost Comparison
Thus, the ENR CCI remains one of the most practical annual escalation factors for interim updates and is appropriate for year-to-year adjustments. However, ENR CCI generally underestimates increases in public infrastructure costs, and therefore, periodic recalibration of the nexus study using updated facility programs, local bid data, and refined per-square-foot costs is necessary to ensure that fee calculations accurately reflect the true cost of construction.

The updated total costs of these City assets are approximately $278.3 million. These costs are shown in Table 3-1. See Appendix B for a breakdown of updated police facilities costs.

Updated Fees
Pursuant to AB 602, residential development fees are to be assessed on a per square foot basis, unless the City makes certain, required findings. To yield consistency across fees assessed on nonresidential land uses, non-residential development fees will continue to be assessed per 1,000 City Year Sq. Ft. Cost of
Construction
Price per
Sq. Ft.

Manteca Fire Station 5 2019 6,711 $ 4,500,000 $ 670.54
Fairfield 2025 7,260 $9,750,108 $ 1,342.99
Brentwood 2025 7,412 $13,000,000 $ 1,753.91
Castro Valley 2025 7,900 $15,389,200 $ 1,948.00
Long Beach 2024 12,779 $22,000,000 $ 1,721.57
Average $ 1,691.62
Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 8 February 2026 City of Manteca
building square feet. (Fees are shown on a per square foot basis and per 1,000 square foot basis in Table ES and converted to a per square foot basis as well.) Hotel fees are on a per room basis.

Table ES shows the proposed Government Building Facilities Impact Fees.

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 9 February 2026 City of Manteca
Table ES-2: Proposed Government Building Facilities Impact Fees Land Use
City Admin.

Facilities
Community
Facilities/
Civic Space
Police
Facilities
Maintenance/
Storage/
Corp. Yard
Total Cost per Capita Density
Subtotal
Proposed
Fee
Administrative
Fee (1)
Total
Proposed
Fee
Average
Unit Size
(SF)
Proposed
Fee / SF
Residential Fee / SF
Single Family (2) $495 $702 $713 $149 $2,059 3.30 $6,790.34 $339.52 $7,129.86 2,400 $2.97 Multi Family $495 $702 $713 $149 $2,059 2.47 $5,080.00 $254.00 $5,334.00 1,200 $4.45 Non-Residential
Commercial $183 $260 $264 $55 $762 2.00 $1,524.00 $76.20 $1,600.20 - $1.60 Office $183 $260 $264 $55 $762 3.33 $2,537.46 $126.87 $2,664.33 - $2.66 Industrial $183 $260 $264 $55 $762 1.03 $784.86 $39.24 $824.10 - $0.82 Hotel $183 $260 $264 $55 $762 0.80 $609.60 $30.48 $640.08 - NA Fee per Unit
Fee per 1,000 Sq. Ft. / Room
1 An administrativ e fee of 5.0% is included in the fees show n for (1) legal, accounting, and other administrativ e support and (2) dev elopment impact fee program administration costs including rev enue collection, rev enue and cost accounting, mandated public reporting, and fee justification analy sis. 2 In accordance w ith Assembly Bill No. 881 approv ed on October 9, 2019, Gov ernment Building Facilities fees w ill not be charged for an ADU that is less than 750 square feet. For an ADU that is 750 square feet or larger, the ADU w ill be charged proportionately in relation to the square footage of the primary dw elling unit. ADU fees w ill be calculated by multiply ing the Single Family Residential fee by the ADU’s square Cost per Capita
Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 10 February 2026 City of Manteca
Proposed Fee Comparison with Existing Fees
Table ES compares the proposed Government Building Facilities Fees to the existing Government Building Facilities Fees (as of December 2, 2024). To account for new development’s fair share of the facilities since the start of the fee program, fund balances were removed from the fee program costs, then new development’s proportional share of the cost was calculated before dividing by the new development projections. It is important to note that the current office fee amount, shown below, adopted in 2024 and escalated to the current rate, was adopted at a lower amount than the maximum justifiable fee in the 2024 Nexus Study, therefore it looks like the maximum justifiable fee has increased more than it has. As with the 2024 Nexus Study, the City may adopt a lower fee than the maximum justifiable fee presented in this Study.

Table ES-3: Comparison of Proposed Fees to Existing Fees Land Use Category
Current Fee
per SF (1)(2)
Maximum
Justifiable Fee (2)
Percent
Change
Residential
Single Family $2.87 $2.97 3.5%
Multi-Family $4.06 $4.45 9.6%
Non-Residential
Commercial $1.54 $1.60 3.9%
Office $2.25 $2.66 18.2%
Industrial $0.79 $0.82 3.8%
Hotel (Fee per Room)
Hotel $618.80 $640.08 3.4%
1 Fees are as of December 2025.
2 Fee includes administration fee.

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 11 February 2026 City of Manteca
Section 1 METHODOLOGY

METHODOLOGY
Imposed fees require various findings to ensure that a reasonable relationship exists between the fee amount and the cost of the facility or portion of the facility attributable to the new development.

Several methodologies are available to determine fee amounts. The most common methodologies are defined by the “Impact Fee Nexus Study Template” prepared for the California Department of Housing and Community Development (HCD) by the Terner Center for Housing Innovation at UC Berkeley.1 Choosing the appropriate methodology depends on the type of facility for which the fee is calculated and the availability of documentation to support the fee calculation. Following is a discussion of the methodologies available to calculate the separate fee components in this report. This Nexus Study is based on the System Plan Methodology.

Existing Inventory Method
The Existing Inventory Method, also known as the “incremental method” uses a facility standard based on the ratio of existing facilities to the demand on the facilities by the existing service population on a cost per unit or cost per square foot basis. Under this approach, new development funds the expansion of facilities at the same standard currently serving existing development. The Existing Inventory Method ensures that no facility deficiencies are spread to future development.

This method is appropriate and often used when a long-range plan for new facilities is not available and when planned facilities are similar in cost and nature to existing facilities.

Planned Facilities Method
The Planned Facilities Method calculates the proposed fee based on the ratio of planned facilities to the increase in demand associated with new development. This method is appropriate when planned facilities have been defined by a long-range master plan or expenditure plan which includes specific facilities and cost estimates. As the Planned Facilities Method relies on a longrange master plan that may change as the plan is implemented, fees based on this methodology need to be regularly updated to remain consistent with the project lists and current plans.

System Plan Method
The System Plan Method utilizes an integrated approach to allocate the cost of existing facilities and the costs of planned facilities to the total development in the study area. This method is appropriate when calculating a systemwide fee in which new development will fund an integrated system of facilities at the future standard attributable to new development. By spreading the costs 1 The templates can be found on HCD’s website at https://www.hcd.ca.gov/sites/default/files/docs/policy-and-research/planreport/nexus-study-template.pdf Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 12 February 2026 City of Manteca
of an integrated system incorporating the existing facilities and planned facilities costs to the total development in the study area, this ensures that new development only pays their proportional share of the total system costs and is not responsible for rectifying any existing deficiencies.

PROGRAM ADMINISTRATION
The City oversees the implementation and administration of the Government Building Facilities Fee, consistent with the requirements of the Mitigation Fee Act. A five percent (5%) Administration Fee is added to fund the costs of the City’s management and ongoing fee administration, collection, and reporting. This includes costs associated with City staff and consultant time, studies, and administration to support the fee. Industry standards range from three to six percent (3-6%) of the fee for the administrative component of a development fee program based research completed by Best, Best & Krieger and presented at the California Society of Municipal Finance Officers Chapter meeting in October of 2025. The administrative functions include, but are not limited to, the following:
• Annual fee adjustments
• Annual fee reporting
• Additional fee reporting every five years
• Posting of nexus studies and fee schedules on the City’s website • Nexus study updates every eight years (an AB 602 requirement) • Master Plans necessary to support the Nexus study updates • Staff and consultant time related to fee preparation, collection, tracking, and administration
• Staff and consultant time needed to track credits and reimbursements for improvements constructed in the fee program
In addition to the administrative activities, the City is responsible for using fee revenues to plan for and construct required capital facilities. The City currently collects a five percent (5%) Administrative Fee and a five percent (5%) fee is included in this Nexus Study. Administrative costs include coordination amongst several different departments for the planning and construction of four different types of facilities included in the Government Buildings Facilities Fee. It also includes the additional fee reporting requirements of AB 516, posting of information per AB 1483, Nexus Study updates every eight years per AB 602, legal counsel, and the potential for a Master Plan in the future to support a Nexus Study update. Given the amount of the maximum justifiable fee, the 5% administrative fee is reasonable, given the staff time needed to administer and manage this fee.

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 13 February 2026 City of Manteca
Existing Level of Service
AB 602 states, “When applicable, the nexus study shall identify the existing level of service for each public facility, identify the proposed new level of service and include an explanation of why the new level of service is appropriate.”
Under the System Plan Method, the Government Building Facility fee is based on the cost of providing a systemwide level of service to the City at buildout. The System Plan Method evaluates the cumulative costs of the facilities required to serve the entire future population (existing and future). New development pays for its proportionate share of the systemwide need based on its share of total future demand. This methodology remains conservative and ensures that new development funds only the portion of systemwide facility capacity attributable to growth, in compliance with AB 602.

Because the Government Building Facilities Fee is being calculated using the System Plan Methodology in which the value of the existing improvements and the cost of future improvements is spread based on the total population within the City, existing deficiencies are not being spread to future development and new development. This methodology ensures that new development is only funding its fair share of the facilities based on their impact on the system because existing and future development fund the same per capita costs for government facilities. The proportionate share of the systemwide improvements attributed to existing development will be funded by a combination of alternative funding sources including but not limited to the City’s General Fund, grants, and special tax assessments.

The analysis identifies the square foot per capita when the fee program began compared to the planned square foot per capita at buildout. As shown in Table 3-5 in Chapter 3, the level of service that is proposed to serve the population at buildout exceeds the current level of service, but it corresponds to the facilities identified by City Council and is necessary to meet the level of service proposed to be adopted by the City Council. The new level of service is 2.89 square feet per capita compared to the existing level of service amount of 1.72 square feet per capita (which was 1.89 in the 2024 Nexus Study, but accounts for annexations and growth). This analysis is based on planned facilities and new developments’ proportional fair share of these planned facilities; therefore, this Nexus Study makes the required nexus findings per AB 602.

Government Code section 66001(g) states, "A fee shall not include the costs attributable to existing deficiencies in public facilities, but may include the costs attributable to the increased demand for public facilities reasonably related to the development project in order to (1) refurbish existing facilities to maintain the existing level of service, or (2) achieve an adopted level of service that is consistent with the general plan." The CIP, shown in Appendix A, will adopt the new level of service. Furthermore, the new level of service is consistent with the following General Plan policies of the City:

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 14 February 2026 City of Manteca
• Goal GM-1: Maintain appropriate growth management measures that ensure a high quality of life, appropriate levels of service, and address anticipated development patterns and timing of public services, facilities, and infrastructure to serve new growth. • GM-1.1: Maintain a Growth Management Program that requires new development to meet and address level of service standards for water, sewer, circulation, schools, parks, public safety, and other necessary services and facilities and demonstrate consistency with the General Plan.

Furthermore, the new level of service is the same for both existing residents and new development.

The City is not requiring new development to build out at a higher level of service than what is being placed on existing residents at buildout. Rather, the planned level of service, reflected in the City’s Capital Improvement Plan for the Government Building Facilities Fee, will provide a higher, adopted level of service for both existing residents and future development to be funded by both existing residents and future development. Moreover, the use of a new, increased level of service is appropriate where the existing level of service is too low to meet the City’s desired standards and future facility needs.

AB 602 also states that if a nexus study supports the increase of an existing fee, the city, county, or special district shall review the assumptions of the nexus study supporting the original fee and evaluate the amount of fees collected under the original fee. This Nexus Study includes similar improvements to the 2024 Nexus Study; however, it also includes an updated police facilities cost and square footage estimate based on recent design estimates. As mentioned above, LDA Partners provided an updated cost estimate for a future police headquarters, including the support building.

This Nexus Study also includes a police training facility and police range that were included in the 2024 and 2006 studies. As stated previously, the System Plan Method utilizes an integrated approach to allocating the cost of existing facilities and the costs of planned facilities to the total development projected at buildout. This method is appropriate when calculating a systemwide fee in which new development will fund an integrated system of facilities at the future standard attributable to new development. By spreading the costs of an integrated system incorporating the existing facilities and planned facilities costs to the total development in the study area, this methodology ensures that new development only pays their proportional share of the total system costs and is not responsible for rectifying any existing deficiencies.

The cost for the police safety training facility is included because as new development occurs, the number of residents and workers served by the police department also increases, which in turn expands the demand for well-trained sworn officers and support staff. As communities grow, police departments must hire additional personnel to maintain appropriate response times, coverage standards, and public safety service levels, and those new officers require initial and ongoing training in a public facility to perform their duties effectively. A dedicated police training Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 15 February 2026 City of Manteca
facility provides the space and equipment necessary for mandated instruction, scenario-based exercises, and continuing professional development that directly support day-to-day policing activities. Without expanded training capacity, the City would be unable to adequately prepare additional officers needed to serve new development. Therefore, the provision of a police training facility represents a necessary capital facility proportionally attributable to new development rather than an operational expense. Moreover, use of the System Plan method to calculate the fees ensures that existing and new development share equally in the cost of developing the training facility.

Police (public safety) training and police range facilities are essential to maintaining officer proficiency, certification, and regulatory compliance, and to ensuring overall public safety readiness. As the City of Manteca continues to grow, increases in population, calls for service, and geographic service area place additional demands on police staffing and training requirements.

The City currently does not operate its own training facility, including a firearms range, and instead relies on limited access to facilities managed by outside agencies. These arrangements result in scheduling conflicts, constrained training availability, and reduced flexibility to accommodate the expanded training needs associated with a growing police force. As development continues and additional officers are required to serve new residents and neighborhoods, the limitations of relying on external facilities become more pronounced.

Development-driven growth creates a direct and proportional need for expanded public safety infrastructure, including specialized training facilities necessary to maintain required police service levels. A City-operated training facility and police range would constitute a capital facility designed to mitigate the impacts of new development by enabling timely, consistent, and scalable training for an expanding police department. This need is directly attributable to growth and for purposes of the Nexus Study, the facility cost is not an ongoing operating expense, but rather a one-time infrastructure investment required to support increased demand for police services generated by new development.

Establishing a City-owned police range would allow Manteca to design and operate a facility that aligns with current and projected growth, ensures compliance with training standards, and maintains public safety service levels as the City continues to expand. Firearms range facilities are essential for maintaining officer proficiency, certification, and regulatory compliance, as well as ensuring overall public safety readiness. The police range included in the Nexus Study meets the needs and training requirements for the City as it is growing and aligns with the current growth of the City.

Furthermore, a dedicated police range is essential to ensure officers receive consistent, highquality firearms training that meets and exceeds state standards. When access is limited to outside facilities, training is often restricted to the minimum required, which leaves little opportunity for Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 16 February 2026 City of Manteca
skill development, especially for new officers. A City-owned police range gives Manteca full control over training schedules, increases practice opportunities, and ensures officers are properly prepared before responding to real-world emergencies.

For new officers who have limited field experience, a full-time range is critical to building a safe and professional foundation. Structured, repetitive training allows them to:
• Train more frequently than the minimum Peace Officer Standards and Training (POST) requirements.
• Receive timely remedial and confidence-building instruction. • Develop muscle memory, sound judgment, and safe firearms handling skills before facing high-risk situations.

This early investment in training reduces mistakes, strengthens decision-making under stress, and ultimately improves public safety by ensuring new officers are better prepared to protect the community.

Public safety training facilities are also a critical component of modern police services because they support regulatory compliance, officer readiness, and maintenance of professional standards.

As the City of Manteca experiences continued development and population growth, the Police Department must maintain service levels for a larger community, which typically increases calls for service, staffing needs, and the number of officers requiring initial and ongoing training. A dedicated training facility is therefore a growth-related public safety capital improvement that helps the City maintain effective police services as new development adds demand.

New development and resulting growth create a direct need to expand and modernize the City’s public safety infrastructure. Training capacity must scale with the Police Department’s operational footprint and staffing levels to ensure officers can meet mandated training requirements and sustain readiness for increased service demands. Adequate, purpose-built training space mitigates growthrelated impacts by enabling consistent, efficient, and scalable training for an expanding workforce.

A dedicated training facility strengthens officer communication, decision-making, and deescalation skills, core abilities that directly affect public safety during traffic stops, service calls, and crisis situations. By providing permanent classrooms, scenario-based training rooms, and access to modern simulation technology, the City can deliver consistent, realistic, and accountable training aligned with today’s policing standards. This investment is especially critical for onboarding and developing new officers as the Police Department grows to meet increased demand associated with new development.

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 17 February 2026 City of Manteca
This investment is especially critical for new officers, who are still forming professional habits and learning how to safely manage complex, high-pressure situations. A dedicated training environment allows them to:
• Practice realistic, real-world scenarios in a safe and controlled setting. • Develop effective communication and de-escalation skills while learning to make sound decisions under stress.
• Receive structured coaching and performance evaluations supported by documented training data.

By building these skills before new officers are placed into active service, the City ensures they are better prepared to protect the community, resolve incidents safely, and serve residents with professionalism and confidence.

The facilities included in this Nexus Study are necessary to serve the growing city and provide an appropriate increased level of service for community facilities. As stated above, this level of service is consistent with General Plan policies. The City has identified potential funding sources to fund the existing population’s fair share of the facilities. The City has shown an ongoing commitment to find funding for Government Facilities through general fund revenue and other funding sources. The City has also been successful at securing grants in the past, such as the Community Development Block Grant (CDBG) and Home Investment Partnership Program (HOME) funds. Thus, showing a commitment from the City to review other funding sources such as grants. The City will continue to identify funding sources and explore bonds or potential grants for the facilities.

CAPITAL IMPROVEMENT PLAN
AB 602 states that large jurisdictions shall adopt a Capital Improvement Plan (CIP) as part of the nexus study. This report fulfills that requirement with the Government Building Facilities Fee Capital Improvement Plan, which includes the facilities to be adopted as the City’s CIP for the DIF program, which is shown in Table 3-1 in Chapter 3 and in Appendix A.

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 18 February 2026 City of Manteca
Section 2 POPULATION AND LAND USE ASSUMPTIONS

LAND USE TYPES
The land use classifications used in this Nexus Study build upon the consolidated structure adopted in the City’s 2024 Development Impact Fee Nexus Study. Per the General Plan, the medium density designation provides for smaller single-family homes in more imaginative lotting arrangements, duplex and triplex development, smaller scale multi-family developments, including cottage homes, garden apartments, townhouses, and cluster housing, and mobile home parks. The density range will accommodate small lot single family homes that will typically be smaller in size and more affordable to residents. Furthermore, the General Plan Revised Addendum to the Environmental Impact Report for the Manteca General Plan Update (February 2024) includes future and existing growth for single family and multi-family units. Given this planning context, and the consolidation completed in the 2024 Nexus Study, the residential fee categories remain grouped into Single-Family Residential and Multi-Family Residential for purposes of the 2025 update.

The non-residential fee categories were consolidated based on the type of use and for the ease of administering the fee program in the 2024 Nexus Study. Similar to residential, the non-residential fee categories remain consolidated based on functional use characteristics and administrative simplicity. The assumptions used for heavy and light industrial are similar in this analysis. The assumptions for business professional and business park industrial are also similar to each other.

To ensure a reasonable relationship between each fee and the type of development paying the fee, different land use types must be distinguished. The land use categories used in this analysis are defined below:
• Single Family Residential (SFR): Detached single-family dwelling units. Includes verylow density, low density, single family medium density, and age-restricted units. • Multi-Family Residential (MFR): Attached residential project consisting of two or more units. • Accessory Dwelling Unit (ADU): A second unit, attached or detached from a SFR. • Commercial: All commercial, retail, educational, and mixed-use development. • Office: All general, professional, and medical office development. Includes business park industrial.
• Industrial: All manufacturing and warehouse development. • Hotel: All hotel development.

Some developments may include more than one land use type, such as an industrial warehouse with living quarters (a live-work designation) or a planned unit development with both Single- and Multi-Family uses. In these cases, the fees will be calculated separately for each land use type.

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 19 February 2026 City of Manteca

GROWTH FORECASTS
Growth projections are used as indicators of demand. The City’s existing population, as well as buildout population projections, are critical assumptions used to calculate the Government Building Facilities Fee. The following resources were used as part of this analysis:
• Estimates of population projections and total development through buildout were based on the City’s General Plan (including Amendment revisions), Revised Addendum to the General Plan EIR (prepared by De Novo Planning Group), persons per household assumptions based on the 2023 United States Census American Community Survey, and City permit data through July 2025.
• Estimated person per household and population data are from the 2023 United States Census American Community Survey.
• Existing population estimates are from the City’s General Plan (including Amendment revisions), Revised Addendum to the General Plan EIR (prepared by De Novo Planning Group), persons per household assumptions based on the 2023 United States Census American Community Survey, and City permit data through July 2025. • Existing worker estimates are from the City’s General Plan (including Amendment revisions), Revised Addendum to the General Plan EIR (prepared by De Novo Planning Group), and City permit data through July 2025.
• Worker projections were based on the employment density per worker identified in the U.S.

Green Building Council LEED BD+C Default Occupancy Counts, estimates from recently completed master plans for the City of Tracy, industrial building size and number of employees data in the City of Manteca, and Cushman & Wakefield’s article, Why Space Matters, dated June 12, 2018.

SERVICE POPULATION
Table 2-1 identifies the existing service population. Non-residential buildings are typically occupied less than dwelling units, so it is reasonable to assume that average per-worker demand for services is less than average per-resident demand. The 0.37-weighting factor for workers is based upon a 45-hour work week (40 hours of work plus 1 hour lunch break) relative to a resident’s non-working time of 123 hours (168 hours per week less 45 work hours).

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 20 February 2026 City of Manteca
Table 2-1: Existing Service Population
Table 2-2 identifies the estimated workers growth at buildout.

Table 2-2: Projected New Employee Growth at Buildout
Demand for services and the associated facilities is based on the City’s future service population, which includes residents and non-residential workers. As stated previously, when calculating the service population for growth, workers were weighed less than residents to reflect the lower service demand of workers. Non-residential workers spend less time in the City and use fewer services, so the demand for City services is less than that of a resident. Workers are weighted at 0.37 that of a resident based on an average worker utilizing services just 45‐hours a week versus a resident having access to services 168 hours a week.

Category Existing Population Weighting Factor (3) Service Population Residents (1) 90,966 1.00 90,966
Workers (2) 22,214 0.37 8,219
Total Existing Service Population 99,185
Source: City of Manteca; Manteca General Plan, US Census On The Map, American Community Survey. 1 Resident population estimates are from average persons per household, as calculated from 2023 American Community Survey, Tables B25032 and B25033 multiplied by the existing units. They may differ slightly than other population estimates. 2 Employment data for the City of Manteca derived from the United States Census Bureau's On the Map Database. Projections differ from the City's 2043 General Plan Amendment (February 2024), prepared by De Novo Planning Group, based on assumptions used in the Nexus Study and the Parks Master Plan (October 2025).
3 Workers are weighted at 0.37 based on a 45 hour work week relative to a resident's time of 123 hours (168 hours per week less 45 work hours).

Land Use Projected Growth
Square Feet/ Rooms
Projected Growth
Workers2
Commercial 2.00 Employees per 1,000 square feet 4,757,173 9,514 Office 3.33 Employees per 1,000 square feet 1,523,233 5,072 Industrial 1.03 Employees per 1,000 square feet 11,114,869 11,448 Hotel3

0.80 Employees per room 264 211
Total 26,246
3 Assumes 1,000 square feet per room on average for additional hotel rooms.

Density Assumption1
1 Density assumptions from the USBGC LEED BD+C: New Construction | v4 - Default Occupancy Counts, recent City of Tracy Master Plans, Cushman & Wakefield: Why Space Matters dated June 12, 2018, and industrial data from the City of Manteca. 2 Projected growth based on the non-residential square feet from the 2043 General Plan Update multiplied by the density assumptions. Projected workers differ from the total in the 2043 General Plan Amendment (February 2024), prepared by De Novo Planning Group by approximately 9,500 based on assumptions used in the Nexus Study and the General Plan. The General Plan number excludes Hotel employees.

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 21 February 2026 City of Manteca
Table 2-3 identifies the estimated population and employee growth at buildout.

Table 2-3: Projected New Population and Employee Growth at Buildout

RESIDENT AND DENSITY ASSUMPTIONS
Occupant densities ensure a reasonable relationship between the increase in service population and the amount of the fee. Using persons per household (PPH) data for residential units and employment density data for non-residential buildings is a common metric used to establish a reasonable relationship between the demand created by the development project and the fees charged. Developers pay the fee based on the square footage of additional housing units or building square feet of non-residential development, so the fee schedule must convert service population estimates to these measurements of project size. This conversion is done using the average occupant density factors by land use type shown in Table 2-4. The residential density factors were derived from the US Census American Community Survey while the non-residential densities were derived from the U.S. Green Building Council Default Occupancy Counts and recent assumptions from master plans from local cities, such as the City of Tracy. The average density factors shown in Table 2-4 are used for each land use type.

Land Use Net Growth
(City Limits) Density Weighting
Factor1
Future Service
Population
Growth
Existing Service
Population
Total Service
Population at
Buildout
Residential
Single Family 9,319 3.30 1.00 30,733 79,733 110,466
Multi-Family 10,485 2.47 1.00 25,868 11,233 37,101
Subtotal 19,804 56,601 90,966 147,567
Employment
Workers 26,246 1.00 0.37 9,711 8,219 17,930
Total Projected New Service Population 66,312 99,185 165,497 1 Workers are weighted at 0.37 based on a 45 hour work week relative to a resident's time of 123 hours (168 hours per week less 45 work hours).

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 22 February 2026 City of Manteca
Table 2-4: Population and Density Assumptions

AVERAGE UNIT SIZES
AB 602 requirement five (5) recommends that fees imposed on a housing development project be calculated proportionately to the square footage of proposed units in the development. This Nexus Study calculates a fee per unit and then uses the average unit size for Single Family Residential and Multi-Family Residential based on the estimated average size of recently constructed and planned new development within each land use category in the City to convert to a fee per square foot. The average unit size is based on the livable square footage of the residential units.

Basing the average unit size on livable square footage for all residential units is not only consistent with industry standard for fee calculations, but it also provides a strong nexus between the impact of the unit and the fee amount. A good example of industry standards is school fees in California.

School fees are based on assessable space, meaning a quantity equal to the area (expressed in square feet) within the perimeter of a residential structure, not including the carport, communal walkway, garage, overhang, patio, enclosed patio, detached accessory structure or similar structure.

Multi-Family Residential projects that include communal spaces (such as a clubhouse, maintenance facility, gym, etc.) will not be assessed impact fees on such areas as the impact is captured within the residential fees. Areas that comprise workspace for employees and are accessible by the public will be charged impact fees according to use (for example, a leasing office would pay office fees). Based on the estimated average size of planned new development within each land use category in the City of Manteca, the average unit sizes shown in Table 2-5 are utilized in this study.

Land Use
Residential (1)
Single Family 3.30 Residents per dwelling unit
Multi-Family 2.47 Residents per dwelling unit
Non-Residential (2)
Commercial 2.00 Employees per 1,000 square feet
Office 3.33 Employees per 1,000 square feet
Industrial 1.03 Employees per 1,000 square feet
Hotel 0.80 Employees per room
Population and Density Assumptions
1 Population per household derived from population and unit data from US Census Data Table B25032 & B25033 (2023).
2 USBGC LEED BD+C: New Construction | v4 - Default Occupancy Counts, recent City of Tracy Master Plans, Cushman & Wakefield: Why Space Matters dated June 12, 2018, and City of Manteca data for industrial buildings.

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 23 February 2026 City of Manteca
Table 2-5: Average Unit Sizes
The City will monitor the average size of new housing units in the City on an annual basis and if the average size of units is significantly less than anticipated, the fees will be updated as part of a future update to ensure the fee program does not fall short of revenue projections. As detailed in the next section, the fee per square foot is calculated by dividing the fee per unit by the average size shown above for each residential unit type.

The need for the facilities included in this Nexus Study is based on the number of people that these facilities must serve. Therefore, utilizing the average number of residents that resides in any density type based on census tract data is the most justified methodology for the fee. This relates the persons per household for Single and Multi-Family residential to the average size of the unit, which results in the fee per square foot. While Multi-Family residential has a lower persons per dwelling unit assumption, the proportion of persons per unit to the size of the unit is higher than Single Family. This results in a fee that is based on the demand of those residents, which is slightly higher per square foot for Multi-Family. Because the impact of each unit is based on the additional people generated by unit type, this methodology provides a reasonable relationship and rough proportionality between the amount of the fee charged and the burden posed by each residential unit. Moreover, because most Multi-Family units are smaller than Single Family units, the fee paid per dwelling unit will likely be lower for most Multi-Family units than Single Family units. The average unit size used to calculate the Multi-Family Residential fee on a per-square-foot basis is conservative. Recent multi-family construction in the area has generally consisted of units that are 1,200 square feet or smaller. Using an average unit size of 1,200 square feet, which is on the larger end of typical new units, results in a lower fee per square foot.

Size (1)
Single Family 2,400
Multi-Family 1,200
1 Based on the livable area of new construction in the City within the past year and is consistent with other recently constructed and proposed developments in the area.

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 24 February 2026 City of Manteca
Section 3 GOVERNMENT BUILDING FACILITIES FEE

COST SUMMARY AND CIP
The 2024 Government Building Facilities Fee Nexus Study identified $239.7 million of CIP in new construction projects that are needed to be built to serve the City at buildout. The updated fee program reviewed the facilities needed, sizes of the facilities, and updated the costs. Harris escalated the 2024 cost estimates to 2025 values utilizing the 20-City ENR CCI to estimate an average cost per square foot for the facilities. The police costs were also updated based on updated costs for a new police headquarters, including the support building. The updated total costs of these City assets are approximately $278.3 million. The increase in costs is mostly attributed to the updated police facilities estimates. These costs and planned square footage are shown in Table 3-1 on the following page.

The Government Building Facilities Fee is calculated using the System Plan Method. The System Plan Method uses an integrated system methodology where the total cost of the network of government buildings in the City (existing facilities and future improvements), is divided by the total demand on the system (existing users and future users).

Under this method, new development funds the expansion of facilities at a proportional rate to the facilities funded by existing development. Because the fee is based on the full buildout value of the system and allocated across full buildout demand, no existing deficiencies are passed on to future development. In other words, if a deficiency exists in the current facility standards, new development is responsible only for paying its proportional share of total future improvements at the same cost per capita as existing development. Any existing deficiencies must be addressed with funding outside the fee program. Future development within the City will pay the Government Building Facilities Fee at building permit issuance, unless otherwise required by law, to fund its proportional share of the government buildings system expansion projects described in this section.

The proposed expansion facilities in the fee program are system improvements that serve the community at large and does not include any on-site infrastructure required by specific development projects. Each development project will be required to construct the specific on-site improvements required to serve their project.

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 25 February 2026 City of Manteca
Table 3-1: Government Building Planned Facilities
Buildout SF
(2006)
Cost Estimate
(2006)
Cost / SF
(2024) (1)
Cost Estimate
(2024)
Updated Square
Feet (Buildout)
Cost / SF
(2025) (1)
Cost Estimate
(2025)
City Administrative Space
Civic Center - City Hall 71,500 $28,500,000 $820 $58,630,000 71,500 $856 $61,170,589 Subtotal Civic Space (rounded) 71,500 $28,500,000 $58,630,000 71,500 $61,170,589 Community Facilities / Civic Space
Performing Arts Center (2) 37,000 $14,800,000 - - - -
Library 55,000 $33,000,000 $1,195 $65,725,000 55,000 $1,247 $68,573,034 Multi-Use Community Facility - - $850 $27,200,000 32,000 $887 $28,378,646 Animal Shelter Expansion - - $800 $6,400,000 8,000 $835 $6,677,329 Animal Control Facility 6,600 $1,500,000 - - - - -
Subtotal Community Facilities (rounded) 98,600 $49,300,000 $99,325,000 95,000 $103,629,009 Police Facilities
Police Station (3) 37,200 $20,700,000 $1,226 $56,157,791 45,817 $1,814 $83,126,374 Police Support Building (3)
- - - - 2,000 $1,814 $3,628,626
Subtotal Police Headquarters 37,200 $20,700,000 $1,226 $56,157,791 47,817 $1,814 $86,755,000 Public Safety Training Facility (4)
- - $600 $7,200,000 12,000 $626 $7,511,995
Police Range 17,500 $4,300,000 $530 $9,275,000 17,500 $553 $9,676,910 Subtotal 91,900 $45,700,000 $72,632,791 77,317 $1,344 $103,943,904 (minus portion of training facility allocated to fire fee) -$3,600,000 -6,000 -$3,755,997 New Subtotal Police Facilities (rounded) $69,032,791 71,317 $100,187,907 Maintenance / Storage / Corporation Yard
Park and Public Works Corporation Yard5
22,800 $2,200,000 $236 $5,380,800 22,800 $246 $5,613,964 Additional Maintenance Facilities 45,000 3,195,000 $125 $5,625,000 45,000 $130 $5,868,746 Parks Satellite Corporation Yard 3,000 1,000,000 $585 $1,755,000 3,000 $610 $1,831,049 Subtotal (rounded) 70,800 $6,395,000 $12,760,800 70,800 $13,313,758 Total 332,800 $129,895,000 $239,748,591 308,617 $278,301,263 Source: City of Manteca Government Building Facilities Fee Nexus Study (2006 and 2024) and City of Manteca Police Headquarters cost estimate dated December 12, 2025. 5 Maintenance / storage / and corporation yard space is based on the rounded increased cost per square foot based on the 20-City ENR CCI, January 2012 to April 2024 and comparable cost in the region. The park and public works corporation yard includes the cost for a corporation yard building in the City. The costs were then escalated to December 2025 based on the 20-City ENR CCI. 1 City Admin, community facilities / civic space from the 2024 Nexus Study were based on an average of the increased cost per square foot based on the Engineering News Record (ENR) 20-City Construction Cost Index (CCI), April 2006 to April 2024 and comparable costs in the region. Costs were updated to December 2025 based on the ENR CCI. 2 The Performing Arts Center was removed in the 2024 Nexus Study update. 3 Original square footage, as of 2006, is shown. Updated 2024 costs were based on the 2024 police needs analyses square footage of 45,570. 2024 cost analysis completed by LDA Partners, approved by City Council on August 20, 2024. 2025 costs were provided by the City based on the program level budget for the new Manteca Police Headquarters (December 12, 2025). Square footage updated to 45,817 square feet for police department headquarters and 2,000 square feet for support building. Excludes $250,000 in relocation expenses. 4 The total square footage of the Public Safety Training Facility is 12,000 square feet. 50 percent of the square footage and cost is allocated to the Government Building Facility Fee. The remaining 50 percent is allocated to the Fire Facility Fee.

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 26 February 2026 City of Manteca
Table A-1 in Appendix A will also serve as the Government Building Facilities Fee CIP list as required by AB 602, which includes the facilities shown in Table 3-1. The table identifies each of the facilities that will be paid for in part or whole by the Government Building Facilities Fee. The City will use the CIP facilities identified here to guide their five-year Capital Improvement Plan budget based upon city need and timing of securing adequate revenue and will update the date in the CIP and the City’s AB 1600 annual and five-year reports.

The current Government Building Facilities existing square feet and costs are summarized in Table 3-2. The existing valuation and square footage comes from the City’s Statement of Values (As provided by the City on July 14, 2025). The Statement of Values is prepared by a third party auditor and details the insured replacement valuation for the City’s assets and is the value of government facilities provided to the City’s existing service population. Table 3-2 summarizes the existing facilities inventory that forms the basis of the existing level of service costs for the system plan fee, as these are the facilities and equipment that serve the City’s current residents and workers. Vehicles and equipment that have exceeded their useful life expectancy have been removed from the analysis. See Appendix C for the detailed City’s Statement of Values.

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 27 February 2026 City of Manteca
Table 3-2: Government Building Facilities Square Footage Square Feet
(2025)
City SOV
7-2025
City Administrative Facilities
Civic Center - City Hall Complex 75,972 20,812,636
Subtotal Administrative Space 75,972 20,812,636
Community Facilities / Civic Space
VFW Hall 3,931 1,440,257
Library 16,313 8,633,457
Animal Control Facility 6,305 2,457,781
Subtotal Community Facilities 26,549 12,531,495
Police Facilities
Police 30,554 $17,732,596
Subtotal Police Facilities 30,554 $17,732,596
Maintenance / Storage / Corporation Yard
Park and Public Works Corporation Yard 32,925 10,317,916 Water Department Facilities 4,281 967,113
Subtotal Maintenance / Storage 37,206 $11,285,029
Total Existing Facilities 170,281 $62,361,756
Source: City of Manteca Statement of Values (June 7th, 2022), Statement of Values (March 14th, 2024).

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 28 February 2026 City of Manteca

FEE METHODOLOGY
This Nexus Study utilized the System Plan Method to calculate the Government Building Facilities Fee. The System Plan Method utilizes an integrated approach to allocate the cost of existing facilities and the costs of planned facilities to the total development in the study area. This method is appropriate when calculating a systemwide fee in which new development will fund an integrated system of facilities at the future standard attributable to new development. By spreading the costs of an integrated system incorporating the existing facilities and planned facilities costs to the total development in the study area, this ensures that new development only pays their proportional share of the total system costs and is not responsible for rectifying any existing deficiencies. As stated in the “Impact Fee Nexus Study Template” prepared for the California Department of Housing and Community Development by Terner Center for Housing Innovation at UC Berkeley, the System Plan Method “Estimates the costs for an integrated system of existing and future facilities.”
The Government Building Facilities Fee is calculated based on the estimated number of new residents and workers that are generated by each new development. The total fee program cost shown in Table 3-3 includes the total existing and future costs to calculate the fee, which are then divided by the total buildout population (existing and future) in the City. This estimates the cost per capita. The existing fund balance is not offset against the calculated facility costs because the fee is based on the System Plan Method and although the fund balance will fund planned facilities, those funds are attributable to existing residential development’s proportional share of the facilities, for which fees have already been paid.

The cost per capita employee equivalent is based on the workers being weighed less than residents.

Non-resident workers spend less time in the City and use fewer services, so the demand for City services is less than that of a resident. Workers are weighted at 0.37 that of a resident based on worker utilizing services 45‐hours a week versus a resident having access to services 168 hours a week.

This Government Building Facilities Fee has an essential nexus to the City’s interest in ensuring that there are adequate government facilities to serve new development, and the fee methodology, set forth in this Nexus Study, demonstrates that the fees are roughly proportionate to the need for new government facilities created by new development. Additionally, the fee only includes development’s fair share of the costs of government facilities, and excludes the costs associated with the City’s existing population, as such, the fees are not more than is necessary to mitigate the impacts resulting from new development.

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 29 February 2026 City of Manteca
Table 3-3: Government Building Facilities Fee Cost per Capita City
Administrative
Facilities
Community Facilities/
Civic Space
Police
Facilities
Maintenance/
Storage/
Corporation Yard
Total
Total Cost (1)
Existing Cost $20,812,636 $12,531,495 $17,732,596 $11,285,029 $62,361,756 Planned Facilities Cost $61,170,589 $103,629,009 $100,187,907 $13,313,758 $278,301,263 Total Fee Program Cost $81,983,225 $116,160,504 $117,920,503 $24,598,787 $340,663,019 Total Buildout Service Population 165,497 165,497 165,497 165,497 Cost per Capita $495 $702 $713 $149 $2,059
Cost per Capita - Employee Equivalent (2) $183 $260 $264 $55 $762 Source: City of Manteca Gov ernment Building Facilities Fee Nex us Study (2006 and 2024) and City of Manteca.2 Workers are w eighted at 0.37 based on a 45 hour w ork w eek relativ e to a resident's time of 123 hours (168 hours per w eek less 45 w ork hours). 1 The ex isting fund balance is not offset against the calculated facility costs because the fee is based on the Sy stem Plan Method and although the fund balance w ill fund planned facilities, those funds are attributable to ex isting residential dev elopment’s proportional share of the facilities, for w hich fees hav e already been paid.

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 30 February 2026 City of Manteca

FEE SUMMARY
The Government Building Facilities Fee is calculated by multiplying the total cost per capita of the facilities needed at buildout by the density assumptions shown in Table 2-4. The Residential Government Building Facilities Fees are then converted into a fee per square foot by dividing the Total Proposed fee per unit by the Average Unit Size assumptions in Table 2-5. Table 3-4 summarizes the Government Building Facilities Fee calculation.

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 31 February 2026 City of Manteca
Table 3-4: Government Building Facilities Fee Calculation Land Use
City Admin.

EXISTING AND PROPOSED LEVEL OF SERVICE
AB 602 states, “When applicable, the nexus study shall identify the existing level of service for each public facility, identify the proposed new level of service and include an explanation of why the new level of service is appropriate.”
Table 3-5 below identifies the existing square foot per capita compared to the planned square foot per capita at buildout. It also includes the adopted new planned level of service from the 2024 Nexus Study.

Under the System Plan Method, the Government Building Facility fee is based on the cost of providing a systemwide level of service to the City at buildout. The System Plan Method evaluates the cumulative square footage required to serve the entire future population (existing and future).

New development pays for its proportionate share of the systemwide need based on its share of total future demand. This methodology remains conservative and ensures that new development funds only the portion of systemwide facility capacity attributable to growth, in compliance with AB 602.

Because the Government Building Facilities Fee is being calculated using the System Plan Methodology in which the value of the existing improvements and the cost of future improvements is spread based on the total population within the City, existing deficiencies are not being spread to future development and new development. This methodology ensures that new development is only funding its fair share of the facilities based on their impact on the system. The proportionate share of the systemwide improvements attributed to existing development will be funded by a combination of alternative funding sources including but not limited to, the City’s General Fund, grants and special tax assessments.

As shown in the Nexus Study analysis, based on the square footage per capita of the existing facilities, the level of service per capita for the City’s existing population is lower. The analysis identifies the square foot per capita when the fee program began compared to the planned square foot per capita at buildout. As shown, the level of service that is proposed to serve the population at buildout exceeds the current level of service at 2.89 square feet per capita compared to the existing level of service amount of 1.72 square feet per capita (which was 1.89 in the 2024 Nexus Study, but accounts for annexations and growth). This analysis is based on planned facilities and new developments’ proportional fair share of these planned facilities; therefore, this Nexus Study makes the required nexus findings per AB 602. The adopted new planned level of service in the 2024 Nexus Study was 2.94, which is higher than this updated level of service number of 2.89.

Government Code section 66001(g) states, "A fee shall not include the costs attributable to existing deficiencies in public facilities, but may include the costs attributable to the increased demand for public facilities reasonably related to the development project in order to (1) refurbish existing Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 33 February 2026 City of Manteca
facilities to maintain the existing level of service, or (2) achieve an adopted level of service that is consistent with the general plan." The CIP, shown in Appendix A and is proposed to be adopted by the City Council along with the proposed, updated fees, will adopt the new level of service.

Furthermore, the new level of service is consistent with the following General Plan policies of the City:
• Goal GM-1: Maintain appropriate growth management measures that ensure a high quality of life, appropriate levels of service, and address anticipated development patterns and timing of public services, facilities, and infrastructure to serve new growth. • GM-1.1: Maintain a Growth Management Program that requires new development to meet and address level of service standards for water, sewer, circulation, schools, parks, public safety, and other necessary services and facilities and demonstrate consistency with the General Plan.

Importantly, the new level of service is the same for both existing residents and new development.

The City is not requiring new development to build out at a higher level of service than what is being placed on existing residents at buildout.

AB 602 also states that if a nexus study supports the increase of an existing fee, the city, county, or special district shall review the assumptions of the nexus study supporting the existing fee and evaluate the amount of fees collected under the existing fee. This Nexus Study includes similar improvements to the previous nexus study supporting the existing fee. The remaining improvements included in the previous analysis are included as they have not yet been constructed.

It is anticipated that the police station will be partially funded with the existing fund balance. The fee program is updated to accurately represent the cost of construction, updated assumptions, and meet updated legal requirements. Given the increase in construction costs, additional funding sources will be necessary to cover new development’s fair share of these facilities. Cities, counties, and special districts levy fees and exactions to help fund the expansion of infrastructure needed to support new housing and non-residential development.

The City Council has identified the necessary facilities listed in the CIP, to serve the growing City and provide an increased level of services and community activities. For example, Manteca’s Police Station Headquarters were built in 1976, when the population of the City was 22,000. The relocation and expansion of the facilities will support the growth of the staff as well as meet the needs of the increasing population of Manteca. There is currently insufficient room for personnel, vehicles, investigative units, and essential technology. A portion of the facility’s capacity is specifically attributable to incremental demand associated with future residential and employment growth and is therefore eligible for funding through Government Building Facilities Impact Fees.

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 34 February 2026 City of Manteca
The City undertook a needs validation process led by LPA Design Studios as Architect of Record and supported by nationally recognized public safety planning consultant McClaren, Wilson, Lawrie (MWL). This validation effort incorporated contemporary best practices and futureproofing strategies for modern policing. As a result, the recommended program of 48,809 total square feet, strategically divided between a 46,715 square foot Police Headquarters and a 2,094 square foot support building. Police facilities are essential public safety infrastructure required to maintain effective law enforcement services, emergency response capability, and communityoriented policing. The City’s existing facilities were not designed to accommodate the City’s projected service population at General Plan buildout. Without construction of a new headquarters and associated support facilities, the City would be unable to maintain its adopted level of police service as growth continues.

In addition to police headquarters facilities, the City has identified the need for dedicated public safety training infrastructure, including a firearms range and broader public safety training facilities. Public safety training facilities are necessary to ensure regulatory compliance, officer readiness, and maintenance of professional standards. Adequate training space is a required component of modern police operations and is directly related to the City’s ability to provide effective public safety services.

As part of CIP Project No. 24071 and the Police Headquarters development, the City is planning for the inclusion of some limited on-site training facilities within the new Police Headquarters.

These facilities are intended to support routine training, briefings, and operational readiness functions and are integrated into the overall Police Headquarters design. However, while the limited training spaces are incorporated into the new Police Headquarters design, additional public safety training facilities will be required over time to support both police and fire services as the City grows.

Funding sources for the Police Headquarters, support building, and public safety training facility include Government Building Facilities Impact Fees, Measure Q revenues, General Fund revenues supported by property and sales taxes, and potential state or federal public safety grant funding.

Impact fee revenues are limited to funding new development’s proportionate share of facility costs, with remaining costs attributable to existing development funded through non-fee sources.

As stated above, this level of service is consistent with General Plan policies.

The City has identified required funding sources to fund existing development’s fair share of the facilities. The City has shown an ongoing commitment to finding funding for Government Facilities through general fund revenue and other funding sources. The City has also been successful at securing grants in the past, such as the Community Development Block Grant (CDBG) and Home Investment Partnership Program (HOME) funds, thus showing a commitment Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 35 February 2026 City of Manteca
from the City to review other funding sources such as grants. The City will continue to identify funding sources and explore bonds or potential grants for the facilities.

Table 3-5: Projected New Level of Service

REVENUE PROJECTIONS
Table 3-6 summarizes the anticipated Government Building Facilities Fee revenue. The revenue will be available to build new development or expand the City’s Government Building facilities to meet the needs of new residents and employees. Based on the service population estimates in this Nexus Study, it is anticipated that at buildout approximately $143 million in fee revenue will be collected.

Table 3-6: Government Building Facilities Fee Estimates Revenue at Buildout Facility
Existing
Square
Feet
Additional SF
to Serve
Buildout
Total New
Level of
Services
New Level
of Services for New
Development
New Level of
Service for
Existing
Population
Adopted level of
Service in 2024
Nexus Study
Total Building Square Feet 170,281 308,617 478,898 191,887 287,011 Population 99,185 165,497 66,312 99,185
Square Feet per Capita 1.72 2.89 2.89 2.89 2.94
Source: City of Manteca Government Building Facilities Fee Nexus Study (2006 and 2024) and City of Manteca.

Projected New Level of Service
Land Use Proposed Fee (1) Anticipated
Growth
SF
Assumptions
Anticipated Fee
Collection at Buildout (2)
Residential (per SF) (units)
Single Family $ 9,319 2,400 2.97 $ 66,425,832
Multi Family $ 10,485 1,200 4.45 $ 55,989,900
Non-Residential (per 1000 SF) (SF)
Commercial $ 1,600.20 4,757,173 $ 7,612,427
Office $ 2,664.33 1,523,233 $ 4,058,395
Industrial $ 11,114,869 824.10 $ 9,159,763
Hotel $ 640.08 264 $ 168,981
Total Anticipated Fee Revenue $ 143,415,299
1 The proposed includes the administrativ e portion of the fee. 2 Total anticipated fee rev enue may differ slightly from cost attributable to fee program due to rounding.

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 36 February 2026 City of Manteca

NEXUS REQUIREMENT SUMMARY
AB 1600 requires that public agencies satisfy five requirements when establishing, increasing, or imposing a fee as a condition of approval of a development project. The required findings are as follows:

Requirement 1: Identify the purpose of the fee.

The purpose of the Government Building Facilities Fee is to fund Government Building Facilities needed to serve new development in the City. To accommodate these needs, new facilities will be built, or existing facilities will be expanded. Each new resident and worker creates a demand for additional Government Building Facilities, such as additional space at City Hall, new police headquarters and other police facilities, community centers, and expansion of the Corporation Yard. These facilities are shown in Table 3-1.

Requirement 2: Identify the use of the fee.

The Government Building Facilities Fee will be used to fund the Government Building Facilities listed in Table 3-1, which may be amended by the City Council pursuant to Government Code section 66002. These projects were identified in the 2024 Government Building Fee Nexus Study by Harris & Associates as the facilities required to mitigate the impact of new development and updated in this analysis based on facility needs. Police facility estimates were updated by LDA in 2025 and included in this report.

Requirement 3: Determine how there is a reasonable relationship between the fee’s use and the type of development project on which the fee is imposed.

The Government Building Facilities Fee will be used to fund the Government Building Facilities projects listed in Table 3-1 that are necessary to serve the increased residents and workers generated by new development. The Government Building Facilities Fee is calculated based on the number of new residents and workers that are generated by each type of new development. The Government Building Facilities Cost per Capita is calculated in Table 3-3 separately for residents and workers to capture the difference in how much these portions of the population will use the Government Building Facilities. The cost per capita is then spread to each land use based on the density factor ensuring a reasonable relationship between the fees use and the type of development project. These calculations are shown in Table 3-4. Non-residential land uses will be charged a fee that is calculated using the employee-equivalent cost per capita as shown in Table 3-4.

Requirement 4: Determine how there is a reasonable relationship between the need for the public facility and the type of development project on which the fee is imposed.

Each new development is anticipated to generate either new residents or workers. The addition of these new residents and workers directly creates the need for new Government Building Facilities.

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 37 February 2026 City of Manteca
These facilities are necessary to maintain the adopted level of service. The Government Building Facilities Fee is based on the number of applicable workers and/or residents each new development is expected to generate, thus ensuring that the need for the facilities is related to a particular development’s impact. New workers generate a smaller demand than a resident due to the reduced hours they spend in the City, thus one worker is considered, on average, as equivalent to 0.37 that of a resident. This relationship is calculated in Table 3-3 and Table 3-4.

Requirement 5: Determine how there is a reasonable relationship between the amount of the fee and the cost of the public facility or portion of the public facility attributable to the development on which the fee is imposed.

The Government Building Facilities Fee will provide the funding for the required Government Building Facilities that are needed to serve the City at buildout. These facilities and costs are summarized in Table 3-1. The fee is based on the System Plan Method, thus the Government Building Facility fee is based on the cost of providing a systemwide level of service to the City at buildout. The System Plan Method evaluates the cumulative square footage required to serve the entire future population (existing and future). Therefore, new development pays for its proportionate share of the systemwide need based on its share of total future demand. This methodology remains conservative and ensures that new development funds only the portion of systemwide facility capacity attributable to growth.

The total per capita cost is calculated in Table 3-3 and then spread to each land use as shown in Table 3-4. New workers generate a smaller demand than a resident due to the reduced hours they spend in the City, thus one worker is considered, on average, as equivalent to 0.37 that of a resident.

This relationship is calculated in Table 3-3 and Table 3-4.

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 38 February 2026 City of Manteca
Section 4 IMPLEMENTATION AND ADMINISTRATION

IMPLEMENTATION
According to the California Government Code, prior to levying a new fee or increasing an existing fee, an agency must hold at least one open and public meeting with at least thirty (30) days’ notice.

In addition, notice of the time and place of the meeting, including a general explanation of the matter to be considered, and a statement that the data required by this section is available, shall be mailed at least fourteen (14) days prior to the meeting to any interested party who files a written request with the local agency for mailed notice of the meeting on new or increased fees or service charges. Any written request for mailed notices shall be valid for one year from the date on which it is filed unless a renewal request is filed.

At least ten days prior to the meeting, the agency must make data on infrastructure costs and funding sources available to the public. Notice of the time and place of the meeting and a general explanation of the matter are to be published in accordance with Section 6062a of the Government Code, which states that publication of notice shall occur for ten days in a newspaper regularly published once a week or more. Two publications, with at least five days intervening between the dates of first and last publication not counting such publication dates, are sufficient. The period of notice commences upon the first day of publication and terminates at the end of the tenth day, including therein the first day.

The new or increased fees shall be effective no earlier than sixty (60) days following final action on the adoption or increase of the fees. Following adoption of the fees, the fees and supporting information must be placed on the City’s website.

FEE ADJUSTMENT PROCEDURES
The Government Building Facilities Fee may be adjusted periodically to reflect revised facility requirements, receipt of funding from alternative sources (i.e., state or federal grants), revised facilities or costs, changes in demographics, changes in the average unit square footage, or changes in the land use plan. In addition, the fees will be automatically updated each year on July 1st based on the 20-Cities July ENR CCI. The adjustment shall reflect the change in the Construction Cost Index from July one year to July the following year, and developer shall pay those fees in place at time payment is due. In no event shall the fees be less than in any previous year.

TIMING OF FEE PAYMENT
Fees will be collected at the time the building permit for the project is issued, unless otherwise specified by law. The fee amount will be equal to the fees in effect at the time a developer/applicant submits a complete and adequate building permit application. All residential projects will pay a fee based on the livable square footage of the residential units. For residential projects that include Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 39 February 2026 City of Manteca
multiple buildings, fees will be due at the time the building permit is issued for each building unless otherwise required by law. The non-residential communal portion for high-density residential projects (i.e., clubhouse, maintenance facility, gym, etc.) will not be assessed impact fees as the impact is captured in the residential fees. Areas that are accessible by the public (i.e., a leasing office) will be charged impact fees according to use.

ADMINISTRATIVE FEE
The City oversees the implementation and administration of the Government Building Facilities Fee, consistent with the requirements of the Mitigation Fee Act. A five percent (5%) Administration Fee is added to fund the costs of the City’s management and ongoing fee administration, collection, and reporting. This includes costs associated with City staff and consultant time, studies, and administration to support the fee. Industry standards range from three to six percent (3-6%) of the fee for the administrative component of a development fee program.

The administrative functions include, but are not limited to, the following:
• Annual fee adjustments
• Annual fee reporting
• Additional fee reporting every five years
• Posting of nexus studies and fee schedules on the City’s website • Nexus study updates every eight years (an AB 602 requirement) • Master Plans necessary to support the Nexus study updates • Staff and consultant time related to fee preparation, collection, tracking, and administration
• Staff and consultant time needed to track credits and reimbursements for improvements constructed in the fee program
In addition to the administrative activities, the City is responsible for using fee revenues to plan for and construct required capital facilities. The City currently collects a five percent (5%) Administrative Fee to account for the additional fee reporting requirements of AB 516, posting of information per AB 1483, Nexus Study updates every eight years per AB 602, and additional staff time to administer this fee program and the potential for a Master Plan in the future to support a Nexus Study update.

CREDITS AND REIMBURSEMENT POLICIES
The City may provide fee credits or reimbursements to developers who dedicate land or construct eligible facilities. Fee credits or reimbursements may be provided up to the cost of the improvement, as shown in this study, subject to periodic inflation adjustments, or the actual cost paid by the developer, whichever is lower. For construction cost overruns, only that amount shown in the study, subject to periodic inflation adjustments, would be credited or reimbursed. The City Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 40 February 2026 City of Manteca
will evaluate the appropriate fee credit or reimbursement based on the value of the dedication or improvement. Credits or reimbursements may be repaid based on the priority of the capital improvements, as determined by the City. The City will determine fee credits and reimbursements on a case-by-case basis and possibly through a development agreement.

PROGRAMMING REVENUES WITH THE CIP
The City should maintain its CIP to adequately plan for future infrastructure needs. The CIP should commit all projected fee revenues and fund balances to specific projects that are necessary to serve growth. The CIP provides documentation necessary for the City to hold funds in a project account for longer than five years, if necessary, to collect sufficient funds to complete a project. This report outlines the projects that are to be funded with this fee program and forms the basis of the CIP, as identified in Appendix A. The CIP should be reviewed and updated annually in accordance with Government Code section 66002.

The CIP is based on facilities identified in previous Nexus Studies, the City’s General Plan, and the City’s current capital improvement budget. LDA Partners provided an updated 2025 square footage needs and cost analysis for the police station. The park and public works corporation yard includes the cost for a recently constructed corporation yard building in the City. The cost for the multi-use community facility, animal shelter expansion, and public safety facility are based on cost estimates from the City based on conceptual plans and increased from 2024 to 2025 amounts utilizing the 20-Cities ENR CCI.

ACCESSORY DWELLING UNITS
An accessory dwelling unit (ADU) is a second unit that is attached or detached from a singlefamily home. In accordance with Assembly Bill No. 881 approved on October 9, 2019, Government Building Facilities fees will not be charged for an ADU that is less than 750 square feet. For an ADU that is 750 square feet or larger, the ADU will be charged proportionately in relation to the square footage of the primary dwelling unit. Senate Bill 543 approved on October 10, 2025, and goes into effect on January 1, 2026, clarified that Junior ADUs less than 500 square feet are exempt from development impact fees. ADU fees will be calculated by multiplying the Single-Family Residential fee by the ADU’s square footage.

SPECIALIZED DEVELOPMENT PROJECTS
The fees in this report may not apply to specialized development projects, such as golf courses, cemeteries, sports stadium, or other specialized land uses. For specialized development projects the City will review the development’s impacts to determine the applicable fees. The fee rates presented in this Nexus Study may be reduced, exempted, or waived under certain circumstances as determined by the City. Any exemption or reduction in fees will be based on the City’s independent analysis and review of the subject property.

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 41 February 2026 City of Manteca
Some developments may include more than one land use type. In these cases, the fee is calculated separately for each land use. The City has the discretion to impose the fees based on the specific aspects of a proposed development regardless of zoning. The fee imposed should be based on the land use type that most closely represents the impacts of the development.

Consistent with the Mitigation Fee Act, City-owned non-residential development projects that create new demand for public facilities are subject to the same Government Building Facilities Fees as private development, ensuring that all growth contributes its fair share.

REBUILD OR EXPANSION PROJECTS
In cases of rebuilding a structure after a demolition, impact fees will not be assessed on the rebuild to the extent that the overall size and use of the new structure is similar to the structure prior to demolition. Similarly, in cases of disaster, impact fees will not be charged on the rebuilding of the structures that were affected by the disaster to the extent that the overall size and use of the new structure is the same as the structure destroyed by the disaster. Impact fees for the new structure will be calculated based on the new rebuilt structure and the credit for the impact fees in place at that time for the previous structure, and the difference between these fees will be assessed. No refunds will be made for rebuilds that have a lower impact fee than the previous structure.

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 42 February 2026 City of Manteca
Appendix A: Capital Improvement Plan
Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 43 February 2026 City of Manteca
Table A-1: Capital Improvement Plan*
*This CIP represents a level of service of 2.89 Government Buildings square feet per capita Facility Square FeetCost per S.F. Total Cost Location Planned Timing Civic Center - City Hall 71,500 $856 $61,170,589 1001 W Center Street Fiscal Year 2028/29 for design, Phase I 2030, Completion by 2035Library 55,000 $1,247 $68,573,034 320 W Center Street Design to start by 2034, Completion by 2038Multi-Use Community Facility 32,000 $887 $28,378,646 500-600 Moffat Blvd Design to start 2025/2026, Completion by 2030 Animal Shelter Expansion 8,000 $835 $6,677,329 115 E Wetmore Avenue Design to start 2025/2026, Completion by 2030 Police Station 45,817 $1,814 $83,126,374 Milo Candini & Wawona Design and costs updated in 2025, Completion by 2030 Public Safety Training Facility1 12,000 $626 $7,511,995 Milo Candini & Wawona Design 2029 after completion of the Police Station, Completion by 2034 Police Support Building 2,000 $1,814 $3,628,626 Design and costs updated in 2025, Completion by 2030 Police Range 17,500 $553 $9,676,910 Milo Candini & Wawona Design in 2030, after Police Station is completed, Completion by 2035Parks/Corporation Yard Project2 Park and Public Works Corporation Yard 22,800 $246 $5,613,964 2450 W Yosemite Avenue Design and construction starting 2032, or sooner, completion by 2034 Additional Maintenance Facilities 45,000 $130 $5,868,746 2450 W Yosemite Avenue Design and construction starting 2032, or sooner, completion by 2034 Parks Satellite Corporation Yard 3,000 $610 $1,831,049 2450 W Yosemite Avenue Design and construction starting 2032, or sooner, completion by 2034 Total 314,617 $282,057,261
2 Based on one project located at 2450 W Yosemite Av enue that w ill include the three facilities listed. 1 The total square footage of the Public Safety Training Facility is 12,000 square feet. Costs reflect full cost of the facility , how ev er 50 percent of the square footage and cost w ill be allocated to the Gov ernment Building Facility Fee. The remaining 50 percent w ill be allocated to the Fire Facility Fee.

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 44 February 2026 City of Manteca
Appendix B: Police Headquarters Construction Costs
Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 45 February 2026 City of Manteca
Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 46 February 2026 City of Manteca
Budget
Construction Costs
Police Department Headquarters1
$ 41,754,681
Support Building (Non-Essential Service Facility) $ 3,351,538 Site Improvements $ 18,314,666
Signalized Intersection $ 1,500,000
Emergency Communication System $ 76,666
Subtotal Construction $ 64,997,551
Geotechnical
Soils Reports (Buildings, Parking Areas) $ 33,500
Subtotal Geotechnical $ 33,500
Environmental
CEQA - Modified Initial Study $ 36,000
Subtotal Environmental $ 36,000
Deputy Testing and Inspection
Continuous Inspections $ 297,600
Subtotal Deputy Testing and Inspections $ 297,600
A/E Services
Conceptual Design2
$ 4,548,610
ASR 1: Master Planning for North Parcel $ 63,020
Intersection Signal Design $ 135,000
Subtotal A/E Services $ 4,746,630
Miscellaneous Consultants
Structural Peer Review $ 50,000
Commissioning, MEP Peer Review $ 150,000
Roofing and Waterproofing Peer Review $ 25,000
ADA Peer Review $ 15,000
As-Built Communications Cabling Infrastructure $ 25,000 Plan Review and Inspections $ 500,000
Subtotal Miscellaneous Consultants $ 765,000
Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 47 February 2026 City of Manteca
Budget
Fixtures, Furnishing, & Equipment (FFE)
Buildings $ 1,900,000
Site $ 50,000
Subtotal FFE $ 1,950,000
Electronic Systems and Special Equipment3
AV Systems $ 3,350,000
Subtotal Electronic Systems $ 3,350,000
Program & Construction Management (PCM)
Design Management $ 197,380
Construction Management and Reimbursement $ 2,375,000
Subtotal PCM $ 2,572,380
Utility Company Connection Services and Fees
Electric $ 40,000
Water $ 40,000
Sewer $ 40,000
Gas $ 40,000
Phone / Data / Cable $ 40,000
Subtotal Utilities $ 200,000
Contingency
Course of Construction $ 6,499,800
Soft Cost $ 1,305,980
Subtotal Contingency $ 7,805,780
Total Project Costs4
$ 86,754,441

1. Includes communications tow er infrastructure.

3. Does not include computers, phones, serv ers, copiers.

2. Conceptual design includes schematic design, design dev elopment, construction admin, FF&E procurement, security sy stem design

4. Total project costs do not include relocation costs. Total project costs differ slightly from December 2025 City estimate due to rounding. Costs as of 12/12/2025.

Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 48 February 2026 City of Manteca
Appendix C: Statement of Values (July 14, 2025)
Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 49 February 2026 City of Manteca
Site Building Site Description Description Address Square Feet Year Built Total Value 001 CITY HALL COMPLEX (A) COUNCIL CHAMBER 1001 W. CENTER STREET 3,075 1976 $1,246,931 001 A CITY HALL COMPLEX (A) IT BUILDING 1001 WEST CENTER STREET 3,390 1976 $1,374,735 001 B CITY HALL COMPLEX (A) COMMUNITY DEVELOPMENT / BLDG. SAFETY 1215 W. CENTER STREET 5,191 1976 $2,104,971 001 C CITY HALL COMPLEX (A) STORAGE/RADIO ROOM 1001 W. CENTER STREET 2,376 1976 $1,154,618 001 D CITY HALL COMPLEX (A) POLICE STATION 1001 W. CENTER STREET 7,817 1976 $3,340,035 001 E CITY HALL COMPLEX (A) PARKS & RECREATION DEPARTMENT 1001 WEST CENTER STREET 7,293 1976 $2,049,559 001 G CITY HALL COMPLEX (A) PUBLIC WORKS TRAILER 1001 W. CENTER STRET 2,160 2002 $440,953 001 H CITY HALL COMPLEX (A) PUBLIC WORKS/ENGINEERING PORTABLE 1001 W. CENTER STREET 3,600 2006 $734,860 001 BU CITY HALL COMPLEX (A) SENIOR CITIZENS CENTER 1001 WEST CENTER STREET 14,626 1988 $4,802,093 001 ZZ CITY HALL COMPLEX (A) PROPERTY IN THE OPEN 1001 W. CENTER STREET 0 $363,600 002 CITY HALL COMPLEX (B) FINANCE 1001 W. CENTER STREET 4,500 1990 $1,413,512 002 A CITY HALL COMPLEX (B) COUNCIL CHAMBERS OFFICE 1001 W. CENTER STREET 880 $248,215 002 E CITY HALL COMPLEX (B) POLICE ADMINISTRATION OFFICES 1001 W. CENTER STREET 4,320 1975 $1,845,772 002 F CITY HALL COMPLEX (B) INVESTIGATION OFFICES PORTABLE 1001 W. CENTER STREET 3,572 2005 $728,465 002 G POLICE DEPT PROPERTY BUILDING POLICE PROPERTY STORAGE 1001 W CENTER ST 2,760 2017 $1,575,614 002 H CITY HALL COMPLEX (B) COVERED WALKWAY 1001 WEST CENTER STREET 4,324 1976 $176,633 002 I CITY HALL COMPLEX (B) RESTROOMS 1001 WEST CENTER STREET 180 2015 $61,147 002 J CITY HALL COMPLEX (B) SHELTER @ POLICE PARKING 1001 WEST CENTER STREET 2,592 1980 $144,451 002 K CITY HALL COMPLEX (B) SHELTER @SENIOR CENTER 1001 WEST CENTER STREET 630 1990 $25,004 002 L VARIOUS LOCATIONS 0 $127,516 003 FIRE STATION #2 FIRE STATION 1154 S. UNION ROAD 9,000 2002 $2,950,519 003 A FIRE STATION #2 DETACHED GARAGE / SHED 1154 S. UNION ROAD 160 2002 $4,456 003 C FIRE STATION #2 UTILITY BUILDING 1154 SOUTH UNION ROAD 198 2004 $44,528 004 G FIRE STATION #1 FIRE STATION 290 SOUTH POWERS STREET 6,988 1965 $2,243,323 004 H FIRE STATION #1 METAL STORAGE UNIT 290 S. POWERS AVENUE 320 $41,837 004 I FIRE STATION #1 STORAGE BUILDING 290 S. POWERS AVENUE 300 1996 $54,566 004 J FIRE STATION #1 TRAINING MODULE 290 S. POWERS AVENUE 960 $117,177 Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 50 February 2026 City of Manteca
Site Building Site Description Description Address Square Feet Year Built Total Value 004 K FIRE STATION #1 MODULAR OFFICE 290 S. POWERS AVENUE 540 1988 $93,964 004 L FIRE STATION #1 SHELTER 290 SOUTH POWERS STREET 817 2010 $22,280 004 M FIRE STATION #1 STORAGE SHED 290 SOUTH POWERS STREET 48 2010 $3,163 006 T FIRE STATION #3 FIRE STATION 399 W. LOUISE AVENUE 2,536 1980 $831,475 006 U FIRE STATION #3 METAL STORAGE UNIT 399 W. LOUISE AVENUE 320 1985 $17,140 006 V FIRE STATION #3 STORAGE SHED 399 WEST LOUISE AVENUE 80 1990 $5,481 006 ZZ FIRE STATION #3 PROPERTY IN THE OPEN 399 W. LOUISE AVENUE 0 $11,100 007 A FIRE STATION #4 FIRE STATION 1465 W. LATHROP 7,728 2013 $2,979,710 007 B FIRE STATION #5 STORAGE SHED 1675 E. WOODWARD AVE 0 $0 008 K LIBRARY LIBRARY 320 W. CENTER STREET 15,558 1971 $8,098,739 008 L LIBRARY LIBRARY PARK RESTROOM 320 W. CENTER STREET 275 2002 $85,655 008 M LIBRARY LIBRARY PARK WATER PLAY PARK 320 W. CENTER STREET 0 $430,000 008 N LIBRARY GAZEBO 320 WEST CENTER STREET 480 2011 $19,063 009 GOLF COURSE RESTROOM 305 N. UNION ROAD 214 1978 $72,660 009 A GOLF COURSE BREAKROOM & IRRIGATION WORKSHOP 245 N. UNION ROAD 1,500 1993 $361,686 009 C GOLF COURSE PORTABLE OFFICE BUILDING 245 N. UNION ROAD 720 1997 $137,245 009 E GOLF COURSE GOLF CART STORAGE FACILITY 301 N. UNION ROAD 6,325 2003 $1,010,936 009 AA GOLF COURSE PARK/SHOP OFFICE 245 N. UNION ROAD 2,160 1978 $651,075 009 AB GOLF COURSE GOLF CLUBHOUSE 305 N. UNION ROAD 13,314 1991 $4,305,328 009 AC GOLF COURSE RESTROOM 1 (ON #5) 305 N. UNION ROAD 240 1978 $93,082 009 AE GOLF COURSE PARKS TOOL ROOM 245 N. UNION ROAD 432 1993 $97,122 009 AG GOLF COURSE PESTICIDE STORAGE A (PARKS/TREES) 245 N. UNION ROAD 80 1994 $16,897 009 AH GOLF COURSE PESTICIDE STORAGE B (GOLF) 245 N. UNION ROAD 80 1994 $14,832 009 AI GOLF COURSE BALLFIELD RESTROOM BUILDING 305 N. UNION ROAD 171 1996 $53,349 009 AJ GOLF COURSE GOLF COURSE WELL 305 N. UNION ROAD 1 2004 $125,761 009 AK GOLF COURSE GOLF COURSE WELL #2 305 NORTH UNION ROAD 1 2004 $125,761 009 AL GOLF COURSE MAINTENANCE 305 NORTH UNION ROAD 2,940 1990 $1,009,944 Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 51 February 2026 City of Manteca
Site Building Site Description Description Address Square Feet Year Built Total Value 009 AM GOLF COURSE SHELTER 305 NORTH UNION ROAD 1,480 1990 $58,672 009 AN GOLF COURSE SHELTER 305 NORTH UNION ROAD 2,400 1990 $95,063 009 AO GOLF COURSE SHELTER 305 NORTH UNION ROAD 1,600 2014 $43,571 009 AP GOLF COURSE SHELTER 305 NORTH UNION ROAD 1,200 2008 $32,678 009 AQ GOLF COURSE SHED 305 NORTH UNION ROAD 120 2008 $7,664 009 ZZ GOLF COURSE PROPERTY IN THE OPEN 305 N. UNION ROAD 0 $469,400 010 CENTRAL ARSENIC TREATMENT WATER TREATMENT FOR ARSENIC REMOVAL 500 MOFFAT BLVD 144 2011 $225,788 017 BIG LEAGUE DREAMS SPORTS PARK SPORTS PARK 1077 MILO CANDINI DRIVE 41,688 2007 $1,625,000 018 MANTECA TRANSIT CENTER OFFICES, PASSENGER STATION, RENTAL ROOM 220 MOFFAT BLVD. 10,173 2013 $3,925,504 018 B MANTECA TRANSIT CENTER TRASH ENCLOSURE 220 MOFFAT BOULEVARD 418 2013 $23,395 018 F MANTECA TRANSIT CENTER BUS SHELTER #1 220 MOFFAT BOULEVARD 281 2013 $11,141 018 G MANTECA TRANSIT CENTER BUS SHELTER #2 220 MOFFAT BOULEVARD 281 2013 $11,141 018 H MANTECA TRANSIT CENTER BUS SHELTER #3 220 MOFFAT BOULEVARD 281 2013 $11,141 018 I MANTECA TRANSIT CENTER BUS SHELTER #4 220 MOFFAT BOULEVARD 370 2013 $14,730 018 J MANTECA TRANSIT CENTER BUS SHELTER #5 220 MOFFAT BOULEVARD 370 2013 $14,730 018 K MANTECA TRANSIT CENTER BUS SHELTER #6 220 MOFFAT BOULEVARD 370 2013 $14,730 018 L MANTECA TRANSIT CENTER BUS SHELTER #7 UNION RD AT LATHROP RD 0 2016 $16,322 018 M MANTECA TRANSIT CENTER BUS SHELTER #8 MAIN ST AT LOUISE AVE (NE CORNER) 0 2016 $16,322 018 N MANTECA TRANSIT CENTER BUS SHELTER #9 MAIN ST AT LOUISE AVE (SW CORNER) 0 2019 $16,322 018 O MANTECA TRANSIT CENTER BUS SHELTER #10 CENTER ST AT MAGNOLIA AVE 0 2016 $16,322 018 P MANTECA TRANSIT CENTER BUS SHELTER #11 W YOSEMITE AVE AT UNION RD (NORTH) 0 2016 $16,322 018 Q MANTECA TRANSIT CENTER BUS SHELTER #12 W YOSEMITE AVE AT DOMINICS DRIVE 0 2019 $16,322 018 R MANTECA TRANSIT CENTER BUS SHELTER #13 STADIUM CENTER AT DANIELS ST 0 2016 $16,322 018 S MANTECA TRANSIT CENTER BUS SHELTER #14 W YOSEMITE AT UNION RD (SOUTH) 0 2016 $16,322 018 T MANTECA TRANSIT CENTER BUS SHELTER #15 S MAIN ST AT MISSION RIDGE DR 0 2016 $16,322 018 U MANTECA TRANSIT CENTER BUS SHELTER #16 ORCHARD VALLEY PROMENADE SHOPS 0 2016 $16,322 018 V MANTECA TRANSIT CENTER BUS SHELTER #17 NORTH DR AT COTTAGE AVE 0 2016 $16,322 Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 52 February 2026 City of Manteca
Site Building Site Description Description Address Square Feet Year Built Total Value 018 W MANTECA TRANSIT CENTER BUS SHELTER #18 CHERRY LN AT EUCALYPTUS ST 0 2016 $16,322 018 X MANTECA TRANSIT CENTER BUS SHELTER #19 MAIN ST AT INDUSTRIAL PARK DR 0 2019 $16,322 061 COMMUNITY TRASH RECEPTACLES PROPERTY IN THE OPEN N/A 0 $1,280,600 062 PUBLIC WORKS CORPORATION YARD FUEL PUMP BLDG. 208 E. WETMORE STREET 100 1999 $28,770 062 A PUBLIC WORKS CORPORATION YARD WATER TANK 205 WETMORE STREET 2,500 1950 $2,960,436 062 Q PUBLIC WORKS CORPORATION YARD VEHICLE MAINTENANCE SHOP 205 E. WETMORE STREET 10,087 1950 $2,109,911 062 R PUBLIC WORKS CORPORATION YARD ROAD EQUIPMENT SHED 205 E. WETMORE STREET 3,936 1950 $885,122 062 U PUBLIC WORKS CORPORATION YARD PUBLIC WORKS CORPORATION YARD 265 E. WETMORE STREET 2,600 1999 $543,312 062 W PUBLIC WORKS CORPORATION YARD OFFICE 208 WETMORE STREET 2,144 1975 $724,611 062 X PUBLIC WORKS CORPORATION YARD STORAGE SHED 205 WETMORE STREET 238 $33,578 062 Y PUBLIC WORKS CORPORATION YARD STREETS DIVISION 265 WETMORE SREET 2,520 1999 $866,849 062 Z PUBLIC WORKS CORPORATION YARD STREET DIVISION 265 EAST WETMORE STREET 2,520 1999 $865,718 062 AA PUBLIC WORKS CORPORATION YARD CORP. YARD PROPERTY 208 E. WETMORE AVE 320 $15,414 062 AB PUBLIC WORKS CORPORATION YARD CORP. YARD PROPERTY 208 E. WETMORE AVE 320 $15,414 062 AD PUBLIC WORKS CORPORATION YARD MAINTENANCE GARAGE 208 EAST WETMORE STREET 630 1980 $240,228 062 AE PUBLIC WORKS CORPORATION YARD MAINTENANCE DEPARTMENT 740 W. CENTER STREET 2,850 1980 $687,171 062 ZZ PUBLIC WORKS CORPORATION YARD PROPERTY IN THE OPEN 208 WETMORE STREET 0 $11,400 063 PARKS CORPORATION YARD MODULAR OFFICE 245 N. UNION ROAD 2,160 2003 $329,982 064 VACANT/FORMER QUALEX VACANT - FORMER QUALEX 555 INDUSTRIAL PARK DRIVE 57,000 1979 $7,349,254 066 P WATER DEPARTMENT STEAM CLEANER/ENCLOSURE 205 WETMORE STREET 368 1980 $64,327 066 W WATER DEPARTMENT REFUSE CONTAINER BUILDING 208 EAST WETMORE STREET 200 1980 $34,997 066 AA WATER DEPARTMENT SHOP 220 OAK STREET 3,001 1950 $748,363 066 AB WATER DEPARTMENT STORAGE WAREHOUSE 220 OAK STREET 656 1950 $117,215 066 AC WATER DEPARTMENT SHED 220 OAK STREET 56 2000 $2,211 066 ZZ OAK & VINE STREETS PROPERTY IN THE OPEN OAK & VINE STREETS 0 $7,400 067 LEASED LOCATION ADMINISTRATIVE SERVICES OFFICE 302 CHERRY LANE, SUITE 107 1,800 1989 $35,208 067 A LEASED LOCATION IT DEPARTMENT 302 CHERRY LANE, SUITE 101 2,500 1989 $305,886 Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 53 February 2026 City of Manteca
Site Building Site Description Description Address Square Feet Year Built Total Value 068 ANIMAL SHELTER ANIMAL SHELTER 115 E WETMORE 6,065 2011 $2,444,413 068 B ANIMAL SHELTER TRASH ENCLOSURE/SHELTER 115 E WETMORE 240 2011 $13,368 069 VEHICLE MAINTENAINCE YARD - NEW VEHICLE MAINTENANCE - NEW YARD 120 E. WETMORE STREET 22,103 2012 $5,499,759 069 B VEHICLE MAINTENAINCE YARD - NEW SHELTER 120 EAST WETMORE STREET 4,224 2012 $167,350 070 B ATHERTON DRIVE PUMP HOUSE 1739 E. ATHERTON DRIVE 1,600 2014 $1,235,106 070 C ATHERTON DRIVE WATER TANK 1739 E. ATHERTON DRIVE 0 2014 $1,548,482 071 INTERCHANGE PROPERY 1.29 ACRES 19480 MCKINNLEY AVE 56,192 1964 $507,681 072 A CIVIC CENTER DOG PARK 1070 EUCALYPTUS ST 0 2017 $340,775 072 B CIVIC CENTER PLAYGROUND 1001 W CENTER ST 0 2016 $54,245 073 EMERGENCY OPERATIONS CENTER 302 CHERRY LN STE 201 0 1989 $27,819 074 A VFW HALL VFW HALL 580 MOFFAT BLVD 3,660 2015 $1,424,269 074 B VFW HALL TRASH ENCLOSURE 580 MOFFAT BOULEVARD 180 2015 $10,027 074 C VFW HALL SHED 580 MOFFAT BOULEVARD 91 2015 $5,961 075 DUTRA PARK PLAYGROUND 1523 HEARTHSONG DR 0 $83,454
076 LEASE OF OFFICE 12X60 HCD (ITEM1615) 3450 WEST YOSEMITE 0 $35,550 077 FIRE STAION #5 FIRE STATION 1675 E. WOODWARD AVE 6,711 2020 $6,883,523 078 124 & 126 SYCAMORE AVENUE 2,613 1989 $451,005 400 SILVA PARK PARK EQUIPMENT 2004 PAGOLA AVENUE 0 2006 $500,000 400 A GILES MEMORIAL PARK EQUIPMENT 545 W. ALAMEDA 0 1985 $80,000 400 B BELLA VISTA PARK EQUIPMENT 1580 BELLA TERRA 0 2007 $104,900 400 C CHADWICK SQUARE PARK EQUIPMENT 1953 LONDON 0 2003 $104,900 400 D COLONY PARK PARK EQUIPMENTS 1232 TRAILWOOD 0 2003 $314,700 400 E CRESTWOOD PARK EQUIPMENT 1901 CRESTWOOD 0 1986 $157,400 400 F CURRAN GROVE PARK EQUIPMENT 196 BERNT 0 2001 $104,900 400 G DIAMOND OAKS PARK EQUIPMENT 1179 PESTANA 0 1996 $262,300 400 H DOXEY PARK PARK EQUIPMENTS 1355 NORTHGATE 0 1988 $230,800 400 I DUTRA SOUTHEAST PARK EQUIPMENT 1850 SPARROWHAWK 0 2003 $314,700 Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 54 February 2026 City of Manteca
Site Building Site Description Description Address Square Feet Year Built Total Value 068 ANIMAL SHELTER ANIMAL SHELTER 115 E WETMORE 6,065 2011 $2,444,413 068 B ANIMAL SHELTER TRASH ENCLOSURE/SHELTER 115 E WETMORE 240 2011 $13,368 069 VEHICLE MAINTENAINCE YARD - NEW VEHICLE MAINTENANCE - NEW YARD 120 E. WETMORE STREET 22,103 2012 $5,499,759 069 B VEHICLE MAINTENAINCE YARD - NEW SHELTER 120 EAST WETMORE STREET 4,224 2012 $167,350 400 J ROSE PARK PLAYGROUND, BASKETBALL COURT, IRRIGATION WALL 2701 ANCESTRY ST. 0 2006 $500,000 400 K FRANCISCAN PARK PARK EQUIPMENT 1041 ELM 0 1986 $36,700 400 L GRAYSTONE PARK EQUIPMENT 810 AGATE 0 2004 $314,700 400 M HILDEBRAND PARK PARK EQUIPMENTS 431 PINE 0 2002 $262,300 400 N PARKS WOODWARD PARK RESTROOMS WOODWARD AVENUE 210 2005 $71,545 400 O MAYORS PARK PARK EQUIPMPENT 1440 KELLEY 0 1987 $104,900 400 P PRIMAVERA PARK PARK EQUIPMENT 1253 PRIMAVERA 0 2001 $104,900 400 Q ROBERTS ESTATES PARK EQUIPMENTS 1740 RAIL DRIVE 0 2001 $262,300 400 R RODONI PARK PARK EQUIPMENT 1006 LUCIO STREET 0 2007 $363,000 400 S SEQUOIA PARK PARK EQUIPMENTS 868 WAWONA 0 1988 $157,400 400 T SHASTA PARK PLAYGROUND / ADA ACCESS IMPROVEMENT 955 EDISON STREET 0 2008 $300,000 400 U SOUTHSIDE PARK PARK EQUIPMENTS 409 OREGON 0 2002 $262,300 400 V SPRINGPORT PARK PARK EQUIPMENT 746 PESTANA 0 2000 $209,800 400 W SPRINGTIME PARK EQUIPMENT 1268 SPRINGTIME 0 1987 $157,400 400 X ST. FRANCIS PARK EQUIPMENT 1273 DEVONSHIRE 0 1984 $104,900 400 Y TERRA BELLA PARK EQUIPMENT 1630 LUNA BELLA LANE 0 2007 $500,000 400 Z TESORO PARK PARK EQUIPMENT 1399 TESSORO DRIVE 0 $650,000 400 AA UNION WEST PARK EQUIPMENT 1291 PARKVIEW 0 1985 $104,900 400 AB WILLIAM MARTIN PARK EQUIPMENT 1605 MAYWOOD 0 1984 $104,900 400 AC PARKS YOSEMITE - UTILITY BUILDING #1 600 EL PORTAL AVENUE 400 1990 $72,750 400 AD QUAIL RIDGE PARK PLAYGROUND EQUIPMENT - QUAIL RIDGE PARK 1020 MISSION RIDGE 0 2011 $70,000 400 AE LINCOLN PARK BACKSTOP 245 S. POWERS AVENUE 0 2010 $350,000 400 AF PILLSBURY PARK PARK PLAYGROUND 890 MONO STREET 0 $100,000 Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 55 February 2026 City of Manteca
Site Building Site Description Description Address Square Feet Year Built Total Value 068 ANIMAL SHELTER ANIMAL SHELTER 115 E WETMORE 6,065 2011 $2,444,413 068 B ANIMAL SHELTER TRASH ENCLOSURE/SHELTER 115 E WETMORE 240 2011 $13,368 069 VEHICLE MAINTENAINCE YARD - NEW VEHICLE MAINTENANCE - NEW YARD 120 E. WETMORE STREET 22,103 2012 $5,499,759 069 B VEHICLE MAINTENAINCE YARD - NEW SHELTER 120 EAST WETMORE STREET 4,224 2012 $167,350 400 J ROSE PARK PLAYGROUND, BASKETBALL COURT, IRRIGATION WALL 2701 ANCESTRY ST. 0 2006 $500,000 400 AG PALMER PARK PARK PLAYGROUND 1495 SEPHUS STREET 0 $100,000 400 BB PARKS WOODWARD PARK SHELTER 710 WOODWARD AVENUE 3,740 2013 $148,164 400 BC PARKS WOODWARD PARK - UTILITY BUILDING 710 WOODWARD AVENUE 361 2012 $65,643 400 BD PARKS YOSEMITE - UTILITY BUILDING #2 600 EL PORTAL AVENUE 80 1990 $14,561 402 NORTHGATE PARK SNACK BAR/RESTROOMS 1750 HOYT LANE 522 1978 $237,694 402 A NORTHGATE PARK PROPERTY IN THE OPEN - NORTHGATE PARK 1750 HOYT LANE 0 $426,100 402 B NORTHGATE PARK GROUP PICNIC SHELTER 1750 HOYT LANE 3,300 1978 $171,559 402 C NORTHGATE PARK BALLFIELD COMPLEX 1750 HOYT LANE 0 1978 $1,049,000 403 VILLA TICINO PARK PARK EQUIPMENT 1970 GENEVA WAY 0 2008 $200,000 403 L LINCOLN PARK POOL BUILDING 245 S. POWERS STREET 2,291 1960 $912,344 403 P LINCOLN PARK RESTROOM BUILDING 245 S. POWERS STREET 171 1996 $53,349 403 Q LINCOLN PARK CONCESSION BUILDING 245 S. POWERS STREET 486 1996 $105,466 403 R LINCOLN PARK SHELTER 245 SOUTH POWERS STREET 1,638 1996 $64,985 403 ZZ LINCOLN PARK PROPERTY IN THE OPEN - POOL 245 POWERS STREET 0 $329,100 404 UNION ROAD PARK UNION ROAD PARK 1323 W. CENTER 0 1987 $209,800 404 A UNION ROAD PARK UNION ROAD PARK 245 N. UNION ROAD 0 1980 $524,500 405 BACCILIERA PARK 154 STOCKTON AVENUE 0 $90,000 406 BUTTON ESTATES (BACKSTOP) 1457 DISCOVERY CREEK DRIVE 0 $20,000 407 DIAMOND OAKS PARK PLAYGROUND AND BACKSTOP 1179 PESTANA AVENUE 0 $110,000 408 UNION RANCH EAST PARK 925 RACCOON VALLEY DRIVE 0 $200,000 409 BMX TRACK BMX 941 SPRECKLES AVENUE 0 $90,000 410 LIBRARY PARK 320 W. CENTER STREET 0 $90,000
Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 56 February 2026 City of Manteca
Site Building Site Description Description Address Square Feet Year Built Total Value 411 SKATE PARK CENTER STREET AND ELM AVENUE 0 $0
412 WOODWARD PARK PLAYGROUND AND BASKETBALL COURTS 710 E. WOODWARD AVENUE 0 $250,000 413 ANTIGUA PARK PLAYGROUND AND BASKETBALL COURTS 1055 COLLINS STREET 0 $125,000 414 WATER DEPARTMENT WATER DIVISION 230 OAKS STREET 2,401 1933 $811,884 600 REDEVELOPMENT AGENCY YOSEMITE 520 W. YOSEMITE 864 1955 $271,472 601 TRANSIT DIVISOR 336 EAST MOFFAT BLVD 1,642 1918 $300,263 998 A WASTEWATER TREATMENT PLANT SOUTHSIDE RAS PUMP STATION 2450 W. YOSEMITE AVENUE 0 1987 $625,952 998 B WASTEWATER TREATMENT PLANT CHEMICAL FEED BUILDING 2450 W. YOSEMITE AVENUE 1,320 1987 $882,283 998 D WASTEWATER TREATMENT PLANT TRAINING AND BREAKROOM 2450 W. YOSEMITE AVENUE 4,875 1972 $2,349,389 998 E WASTEWATER TREATMENT PLANT LOCKER/SHOWER ROOM 2450 W. YOSEMITE AVENUE 1,550 2011 $473,833 998 F WASTEWATER TREATMENT PLANT SECONDARY CLARIFIER TANKS #1, #2 & #3 2450 W. YOSEMITE AVENUE 21,704 2002 $9,509,263 998 G WASTEWATER TREATMENT PLANT RECLAIMED WATER STORAGE (OLD CHLORINE CONTACT) 2450 W. YOSEMITE AVENUE 4,196 1987 $2,409,428 998 H WASTEWATER TREATMENT PLANT GENERATOR BUILDING 2450 W. YOSEMITE AVENUE 270 2002 $771,232 998 I WASTEWATER TREATMENT PLANT METHANE WASTE GAS BURNER 2450 W. YOSEMITE AVENUE 0 1985 $448,892 998 J WASTEWATER TREATMENT PLANT NORTHSIDE SLUDGE DRYING BEDS 2450 W. YOSEMITE AVENUE 69,443 1985 $1,387,656 998 K WASTEWATER TREATMENT PLANT DEWATERING BUILDING 2450 W. YOSEMITE AVENUE 3,264 2011 $3,908,621 998 M WASTEWATER TREATMENT PLANT MANUFACTURED HOME - RESIDENT ENGINEER 2450 W. YOSEMITE AVENUE 720 1980 $132,413 998 N WASTEWATER TREATMENT PLANT DISSOLVED AIR FLOTATION THICKENER TANK & PUMPS 2450 W. YOSEMITE AVENUE 1,458 1972 $1,017,975 998 O WASTEWATER TREATMENT PLANT FLOW METER VAULT 2450 W. YOSEMITE AVENUE 104 2002 $80,433 998 P WASTEWATER TREATMENT PLANT BIO TOWER MEDIA FILTERS #1 & #2 2450 W. YOSEMITE AVENUE 11,564 1987 $8,631,824 998 Q WASTEWATER TREATMENT PLANT BIO TOWER INFLUENT PUMP STRUCTURE 2450 W. YOSEMITE AVENUE 636 1987 $423,917 998 R WASTEWATER TREATMENT PLANT ANAEROBIC DIGESTERS #1 & #2 2450 W. YOSEMITE AVENUE 6,232 1972 $6,165,411 998 S WASTEWATER TREATMENT PLANT PRIMARY CLARIFIER TANKS #1, #2, & #3 2450 W. YOSEMITE AVENUE 10,786 1987 $6,936,158 998 T WASTEWATER TREATMENT PLANT NORTHSIDE AERATION BASINS #1, #2, #3, #4, & #5 2450 W. YOSEMITE AVENUE 20,280 1987 $11,486,358 998 U WASTEWATER TREATMENT PLANT IRRIGATION PUMP STRUCTURE 2450 W. YOSEMITE AVENUE 675 1972 $681,304 998 V WASTEWATER TREATMENT PLANT DIGESTOR CONTROL BUILDING 2450 W. YOSEMITE AVENUE 650 1987 $1,162,754 998 W WASTEWATER TREATMENT PLANT R.A.S. & W.A.S. PUMP BUILDING 2450 W. YOSEMITE AVENUE 1,349 1987 $1,817,214 Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 57 February 2026 City of Manteca
Site Building Site Description Description Address Square Feet Year Built Total Value 411 SKATE PARK CENTER STREET AND ELM AVENUE 0 $0 412 WOODWARD PARK PLAYGROUND AND BASKETBALL COURTS 710 E. WOODWARD AVENUE 0 $250,000 413 ANTIGUA PARK PLAYGROUND AND BASKETBALL COURTS 1055 COLLINS STREET 0 $125,000 414 WATER DEPARTMENT WATER DIVISION 230 OAKS STREET 2,401 1933 $811,884 998 X WASTEWATER TREATMENT PLANT MAINTENANCE (TRAILER) 2450 W. YOSEMITE AVENUE 240 1995 $51,133 998 Y WASTEWATER TREATMENT PLANT ODOR CONTROL BIOFILTER BED & AIR HANDLER 2450 W. YOSEMITE AVENUE 14,600 2005 $3,973,604 998 Z WASTEWATER TREATMENT PLANT INFLUENT PUMP STATION 2450 W. YOSEMITE AVENUE 6,450 2005 $11,992,604 998 AA WASTEWATER TREATMENT PLANT PRIMARY CLARIFIER TANKS #4, #5, #6 2450 W. YOSEMITE AVENUE 7,800 2005 $5,202,404 998 AB WASTEWATER TREATMENT PLANT SOUTHSIDE AERATION BASINS #6, #7, #8, #9 & #10 2450 W. YOSEMITE AVENUE 22,400 2005 $13,695,430 998 AC WASTEWATER TREATMENT PLANT SOUTHSIDE SECONDARY CLARIFIER TANKS #4 & #5 2450 W. YOSEMITE AVENUE 18,998 2005 $11,692,185 998 AD WASTEWATER TREATMENT PLANT MAINTENANCE SHOP 2450 W. YOSEMITE AVENUE 6,400 2011 $1,229,241 998 AE WASTEWATER TREATMENT PLANT SOUTHSIDE MCC/GENERATOR BUILDING 2450 W. YOSEMITE AVENUE 2,100 2005 $3,810,558 998 AF WASTEWATER TREATMENT PLANT LAB/ADMINISTRATION BUILDING 2450 W. YOSEMITE AVENUE 4,500 2005 $4,946,632 998 AG WASTEWATER TREATMENT PLANT 1700 KVA SWITCHGEAR 2450 W. YOSEMITE AVENUE 0 2005 $1,582,795 998 AH WASTEWATER TREATMENT PLANT TERTIARY FILTER FEED PUMPS 2450 W. YOSEMITE AVENUE 531 2007 $2,309,122 998 AI WASTEWATER TREATMENT PLANT CHEMICAL STORAGE & METERING BUILDING 2450 W. YOSEMITE AVENUE 2,350 2007 $2,381,798 998 AK WASTEWATER TREATMENT PLANT EFFLUENT MCC & GENERATOR BUILDING 2450 W. YOSEMITE AVENUE 2,900 2007 $3,257,852 998 AL WASTEWATER TREATMENT PLANT TERTIARY FILTERS 1-6 & FLOCCULATION BASINS 2450 W. YOSEMITE AVENUE 6,850 2007 $10,557,021 998 AM WASTEWATER TREATMENT PLANT UV DISINFECTION CHANNEL #1 & #2 2450 W. YOSEMITE AVENUE 5,200 2007 $12,433,655 998 AN WASTEWATER TREATMENT PLANT SECONDARY EFFLUENT EQUALIZATION POND, 6.5 MG 2450 W. YOSEMITE AVENUE 162,450 2007 $6,558,131 998 AO WASTEWATER TREATMENT PLANT ECKERT'S INDUSTRIAL POND, 6.5 MG 2450 W. YOSEMITE AVENUE 162,450 2005 $7,037,831 998 AP WASTEWATER TREATMENT PLANT UNDERGROUND PROCESS PIPE T/O PLANT 2450 W. YOSEMITE AVENUE 0 1972 $16,673,126 998 AR WASTEWATER TREATMENT PLANT HEADWORKS 2450 W. YOSEMITE AVENUE 900 2005 $652,794 998 AS WASTEWATER TREATMENT PLANT SEPTAGE RECEIVING STATION 2450 W. YOSEMITE AVENUE 384 2005 $172,376 998 AT WASTEWATER TREATMENT PLANT SOUTHSIDE SECONDARY CLARIFIER DIVERSION 2450 W. YOSEMITE AVENUE 625 2005 $319,204 998 AU WASTEWATER TREATMENT PLANT SOUTHSIDE SLUDGE DRYING BEDS 2450 W. YOSEMITE AVENUE 53,568 1985 $1,070,432 998 AV WASTEWATER TREATMENT PLANT SLUDGE HOLDING TANK 2450 W. YOSEMITE AVENUE 1,256 2011 $962,359 Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 58 February 2026 City of Manteca
Site Building Site Description Description Address Square Feet Year Built Total Value 411 SKATE PARK CENTER STREET AND ELM AVENUE 0 $0 412 WOODWARD PARK PLAYGROUND AND BASKETBALL COURTS 710 E. WOODWARD AVENUE 0 $250,000 413 ANTIGUA PARK PLAYGROUND AND BASKETBALL COURTS 1055 COLLINS STREET 0 $125,000 414 WATER DEPARTMENT WATER DIVISION 230 OAKS STREET 2,401 1933 $811,884 998 AW WASTEWATER TREATMENT PLANT SECONDARY EFFLUENT STORAGE POND, 26 MG 2450 W. YOSEMITE AVENUE 0 2005 $4,716,563 998 AX MODULAR OFFICE MOBILE UNITS 2450 W. YOSEMITE AVENUE 0 $177,267 998 AY MODULAR OFFICE MOBILE UNITS 12 X 56 HCD BLDG #20420 2450 W. YOSEMITE AVENUE 0 $120,372 998 BA MODULAR OFFICE MOBILE UNITS 12X60 HCD BLDG #65255 2450 W. YOSEMITE AVENUE 0 $127,513 999 A WATER WELLS WELL #7 805 MARIN STREET 180 1993 $108,215 999 B WATER WELLS WELL #5 331 JESSIE AVENUE 525 1993 $315,574 999 F WATER WELLS WELL #9 613 EL CAPITAN AVENUE 460 2019 $282,047 999 H WATER WELLS WELL #13 1147 VANDERBILT CIRCLE 216 2003 $129,783 999 I WATER WELLS WELL #14 801 LOUISE AVENUE 324 2003 $392,382 999 J WATER WELLS WELL #15 810 AGATE AVENUE 600 1986 $428,658 999 K WATER WELLS WELL #16 1985 WAWONA STREET 650 1993 $488,307 999 L WATER WELLS WELL #17 732 PESTANA AVENUE 704 2003 $423,294 999 M WATER WELLS WELL #18 1193 PESTANA AVENUE 880 2003 $529,181 999 N WATER WELLS WELL #12 799 NORTHGATE DRIVE 420 1985 $398,869 999 O WATER WELLS WELL #20 1920 BUENA VISTA DRIVE 755 1998 $453,935 999 P WATER WELLS WELL #23 1912 BEDFORD COURT 510 1999 $397,773 999 Q WATER WELLS WELL #21 431 PINE STREET 510 2002 $327,023 999 R WATER WELLS WELL #22 376 VICTORY AVENUE 510 2002 $306,627 999 S WATER WELLS WELL #19 290 SOUTH POWERS AVENUE 980 1998 $589,233 999 T WATER WELLS WELL #24 1339 VAN RYN AVENUE 510 2005 $306,627 999 U WATER WELLS WELL #25 1374 OLEANDER AVENUE 880 2005 $529,181 999 V WATER WELLS WELL #27 985 WEST LATHROP ROAD 1,200 2009 $721,588 999 AA WATER WELLS WAREHOUSE 1147 VANDERBILT CIRCLE 1,200 2005 $214,383 Exhibit A - Government Building Facilities Nexus Fee Study Government Building Facilities Fee Nexus Study 59 February 2026 City of Manteca
Site Building Site Description Description Address Square Feet Year Built Total Value 411 SKATE PARK CENTER STREET AND ELM AVENUE 0 $0 412 WOODWARD PARK PLAYGROUND AND BASKETBALL COURTS 710 E. WOODWARD AVENUE 0 $250,000 413 ANTIGUA PARK PLAYGROUND AND BASKETBALL COURTS 1055 COLLINS STREET 0 $125,000 414 WATER DEPARTMENT WATER DIVISION 230 OAKS STREET 2,401 1933 $811,884 999 AB WATER WELLS STORAGE 1147 VANDERBILT CIRCLE 286 2003 $51,914 999 BB WATER WELLS UTILITY BUILDING 360 VICTORY AVENUE 144 2002 $26,282 1000 VEHICLES VEHICLES 0 $7,848,470
1001 TAX INTERRUPTION TAX INTERRUPTION 0 $3,129,2051002 BUSINESS INTERRUPTION BI FOR ALL LOCATIONS 4% OF TIV 0 $12,658,683 1002 A BUSINESS INTERRUPTION BI FOR ALL LOCATIONS 0 $25,147,877 Total Value of Assets $357,402,838
Exhibit A - Government Building Facilities Nexus Fee Study

Manteca City CouncilMarch 3, 2026

Manteca City Council
March 3, 2026