AB 1600 Annual Report for
Development Impact Fees
City of Mountain House
For the Fiscal Year Ending June 30, 2025
Prepared by:
2400 Del Paso Road, Suite 210 | Sacramento, CA | 95834
Development Impact Fee Annual Report (FY 24-25)
Table of Contents
Executive Summary................................................................................................................................... 1 Section 1 - Requirements of Mitigation Fee Act (AB 1600) ...................................................................... 2 Section 2 – Overview of Development Impact Fees ................................................................................ 4 Fund 301: Transportation Improvement Fee (TIF) ................................................................................ 4 Fund 302: Community Facilities Fee (CFF) .......................................................................................... 5 Section 3 – Description of Current Development Impact Fee Program .................................................... 6 Fund 301: Transportation Improvement Fee (TIF) ................................................................................ 6 Fund 302: Community Facilities Fee (CFF) .......................................................................................... 7 Section 4 - Development Impact Fee Fund Summary ............................................................................... 8 Section 5 - Project Expenditures .............................................................................................................. 10 Fund 301: Transportation Improvement Fee (TIF) .............................................................................. 11 TIF and CFF Reimbursements Owed .................................................................................................. 12 Fund 302: Community Facilities Fee (CFF) ........................................................................................ 14 Section 6 - Interfund Transfers and Loans .............................................................................................. 15 Transfers .............................................................................................................................................. 15 Loans ................................................................................................................................................... 15 Section 7 - Refunds ................................................................................................................................. 16 Appendix A: Remaining Improvements .................................................................................................. 17 Development Impact Fee Annual Report (FY 24-25) 1
Executive Summary
Development Impact Fees are fees imposed by a local government on new or proposed development projects to ensure public services and infrastructure will be sufficient to serve those new development projects. California state law requires local agencies, on an annual basis, to prepare a report on the status of their Development Impact Fee (DIF) program.
The City of Mountain House (City) currently collects the following two development impact fees: Transportation
Improvement Fee (TIF) and Community Facilities Fee (CFF).
The improvements in Mountain House are primarily developer constructed. While the fee revenues can be used by the City to build improvements, they are largely used as a reimbursement mechanism for developers who fund the construction of the improvements.
In 2024, Mountain House Community Services District (MHCSD or CSD) took a significant step by transitioning into an incorporated city, marking a pivotal moment in its development. This move allows the community to gain greater control over local governance, enabling residents to elect a City Council with more direct influence over critical decisions, such as infrastructure improvements, zoning, and public safety. As a city, Mountain House can now access broader funding opportunities, streamline municipal services, and foster a stronger local identity. The incorporation also promised to enhance the community's ability to attract businesses, improve public amenities, and manage growth strategically, aligning with the long-term vision of its residents.
The following sections will provide the legal context for this annual report, a summary description of each of the City’s development fees, and an accounting snapshot including revenues collected and expenditures for each of those funds in Fiscal Year (FY) 24-25 (July 1, 2024 through June 30, 2025).
Development Impact Fee Annual Report (FY 24-25) 2
Section 1 - Requirements of Mitigation Fee Act (AB 1600) The Mitigation Fee Act (Act), commonly known as Assembly Bill 1600 (AB 1600), was adopted by the state of California in 1987 and created Section 66000 et. seq. of the Government Code. AB 1600 was enacted to ensure that new development mitigates its impact on the jurisdiction’s infrastructure.
AB 1600 requires that agencies report annually on the fees collected and the use of those fees. The requirements are:
1. A brief description of the type of fee in the account or fund.
2. The amount of the fee.
3. The beginning and ending balances in each fee account.
4. The amount of fees collected and interest earned during the preceding year.
5. Identification of each public improvement on which fees were expended and the amount expended on each improvement, including the total percentage of the cost of improvements funded with the fees.
6. An identification of an approximate date by which the construction of the public improvement will commence if the local agency determines that sufficient funds have been collected to complete financing on an incomplete public improvement and the public improvement remains incomplete.
7. A description of any interfund transfers or loans, including a description of the public improvement on which the transferred or loaned fees will be expended, the interest that the account will receive for the loan and the date on which the loan will be repaid.
8. Identification of any refunds made once it has been determined that sufficient monies have been collected to fund fee-related projects.
On October 11, 2023, California Governor Gavin Newsom signed into law AB 516 which amended certain portions of the Mitigation Fee Act related to the annual and five-year reporting requirements. Under AB 516, the annual and five-year reports must also include the following:
6a. Identification of each public improvement identified in the previous report and whether construction began on the approximate date noted.
6b. For previously identified projects that did not start construction on the approximate date in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction, if applicable.
8a. For any refunds made, the number of persons or entities identified to receive those refunds.
Development Impact Fee Annual Report (FY 24-25) 3
In addition, every five years, agencies must make the following findings with respect to funds remaining unexpended, whether committed or uncommitted:
1. Identify the purpose to which the fee is to be put.
2. Demonstrate a reasonable relationship between the fee and the purpose for which it is charged.
3. Identify all sources and amounts of funding anticipated to complete financing of incomplete improvements in the fee program.
4. Designate the approximate dates on which the funding is expected to be deposited into the appropriate account or fund.
The City must make this information available for public review and must present it at the next regularly scheduled public meeting no less than fifteen (15) days after this information is made available to the public. This report is intended to satisfy the annual reporting requirements for FY 24-25. The City completed a Five-Year report Fiscal Year, FY 23-24 and therefore no additional Five-Year Report is required for FY 24–25 pursuant to the Mitigation Fee Act.
Development Impact Fee Annual Report (FY 24-25) 4
Section 2 – Overview of Development Impact Fees
Fund 301: Transportation Improvement Fee (TIF)
Requirement 1. Brief description of the type of fee in the account or fund.
New development within the community should fund the costs of the transportation improvements required to serve the new development. In order to implement the goals and objectives of the master specific plan for the community regarding transportation improvements, and to mitigate the impact of new development within the community and the surrounding areas, certain transportation improvements must be designed and constructed. Previously, the Mountain House CSD Board of Directors determined that a Transportation Improvement Fee (TIF) was needed to finance these transportation improvements and to pay the development's fair share of the costs of improvements outside of the boundaries of the community.
Requirement 2. Amount of the fee.
The TIF for FY 24-25 are summarized in Table 1.
Table 1: Transportation Improvement Fee by Land Use and Facility Type Type Description
TIF
07/01/241
Residential (per du)
R-VL SF Very Low Density 20,480$
R-L SF Low Density 20,480$
R-M SF Medium Density Detached 20,480$
R-M SF Medium Density Attached 11,479$
R-MH SF Medium High Density 9,003$
R-H High Density Housing 10,353$
R-L / M / MH Active Adult / Senior Housing 2,251$
Commercial (per k sf)
C/N Neighborhood Commercial 34,436$
C/C Community Commercial 17,554$
C/G General/Shopping Center 40,511$
C/O Office 19,805$
CFS Freeway Commercial2
65,045$
MX Non Residential Mixed Use 31,959$
Industrial (per k sf)
I/L Limited Industrial3
15,755$
I/G General Industrial $ 10,353
Notes:
1) All fees include administrative costs.
2) Assumes a mix of uses that could include motels, gas stations, fast food and convenience stores. Estimated trip generation factors reflect an average rate for each respective land use.
3) As part of the 2023 Fee update, North of Byron and South of Byron Limited Industrial was consolidated into a single land use.
Development Impact Fee Annual Report (FY 24-25) 5
Fund 302: Community Facilities Fee (CFF)
Requirement 1. Brief description of the type of fee in the account or fund.
New development within the community should fund the costs of the community facilities required to serve new development. In order to implement the goals and objectives of the master specific plan for the community regarding community facilities, and to mitigate the impact of development within the community and surrounding areas, certain community facilities must be designed and constructed. Previously, the Mountain House CSD Board of Directors has determined that a CFF is needed in order to finance these public improvements.
Requirement 2. Amount of the fee.
The CFF for FY 24-25 are summarized in Table 2.
Table 2: Community Facilities Fee by Land Use and Facility Type Park Facilities
Fee1, 2
Library
Facilities Fee1, 2
Public Safety &
Admin. Fee1, 2
Administration
3%1
07/01/24
CFF1, 2
Residential (Per DU) (Per DU) (Per DU) (Per DU)
Very-Low Density (R/VL) 18,649$ 1,554$ 3,725$ 740$ 24,668$ Low Density (R/L) 18,551$ 1,546$ 3,705$ 736$ 24,539$
Medium Density (R/M) 18,551$ 1,546$ 3,705$ 736$ 24,539$ Medium High Density (R/MH) 15,843$ 1,320$ 3,164$ 629$ 20,956$ Senior Housing (R/MH, R/H) 11,738$ 978$ 2,344$ 466$ 15,526$ High Density (R/H, M/X)3
11,738$ 978$ 2,344$ 466$ 15,526$
Non-Residential
(Per 1,000 SF of
Building)
(Per 1,000 SF of
Building)
Commercial (C/N, C/C, C/G) N/A N/A 1,364$ 42$ 1,407$
Freeway Service Commercial (C/FS) N/A N/A 1,014$ 31$ 1,045$ Office Commercial (C/O) N/A N/A 1,432$ 44$ 1,476$
Mixed Use (M/X) N/A N/A 557$ 17$ 575$
Limited Ind (I/L) N/A N/A 947$ 29$ 977$
General Industrial (I/G) N/A N/A 444$ 14$ 458$
Institutional (P) N/A N/A 318$ 10$ 328$
Notes:
1) A 3% markup is added to the fee for administration.
2) Cost of land is not included in the fee calculation. 3) The land use of high density residential includes 200 units from mixed use town center.
Land Use
Development Impact Fee Annual Report (FY 24-25) 6
Section 3 – Description of Current Development Impact Fee Program The following section provides a description of each of the development impact fees the City collects.
Fund 301: Transportation Improvement Fee (TIF)
On April 11, 2000, by Board Order B-00-439, the San Joaquin Board of Supervisors adopted the TIF for the Mountain House Community. The TIF was established through the report “Mountain House Transportation Improvement Fee”, prepared by OpTrans Inc., dated March 19, 2000 (TIF Technical Report) and was based on the Condor Earth Technology’s Report, "GIS Cost Analysis Major Roadway Costs for the Mountain House Traffic Impact Fee," dated June 4, 1999. The Condor report provided detailed cost estimates for each of the proposed roadway improvements.
The TIF finances the construction of the transportation improvements within the community as well as the fair share of transportation obligations in other jurisdictions that are required to implement the Mountain House Master Plan (Master Plan) and California’s Environmental Impact Report (EIR) mitigation measures. These improvements include arterial and collector roadways, transit equipment, transit facilities, roadway landscaping, street lighting, street signage, sound walls, signalization, medians, and bridges. Also included are entries, rail crossings, interchanges, overpasses, and park and ride lots, to the extent that they are within or immediately adjacent to Mountain House and required to implement the Mountain House Master Plan. The fees also fund the City’s (previously Mountain House CSD) share of regional roadways both within and outside of the City’s Sphere of Influence. The TIF is being implemented pursuant to, but not limited to, the Master Plan, Public Financing Plan, Specific Plans, Project Reimbursement Agreements, all resolutions, and ordinances.
The TIF can be used by the City to build improvements or as a reimbursement mechanism for developers who fund the construction of the transportation improvements. Developers may receive reimbursement for facilities they construct a n d are required to submit their project construction documents and go through a project cost certification process. The project must be certified and accepted by the City prior to reimbursement through the Developer Reimbursement program which is implemented on a “first-in- time” priority basis.
On January 23, 2003, by Resolution Number R-03-52, the updated TIF Fees were adopted by the Board of the Mountain House CSD. In 2019, Harris & Associates (Harris) reassessed and updated the TIF facilities, costs and fees. The updated fees were adopted by the Board at the April 10, 2019 board meeting. The fees were then updated in July 2020, using the Engineering News Record (ENR) 20-City Construction Cost Index (CCI) as a basis of escalation. In 2020, Harris completed an annual update of the TIF that incorporated updated road cost and all cost certifications finalized to date. In addition, an ENR was applied to other project costs as appropriate. The analysis also updated the remaining number of permits, fund balances, and outstanding credit balances, based on information provided by the CSD. The fees were then updated in July 2021 using the ENR 20-City CCI as a basis of escalation. In 2023, Harris reviewed and updated the TIF facilities and costs, which incorporated an updated traffic analysis, the Fiberoptic Master Plan, updated road costs, and all cost certifications finalized to date. The update was adopted by the Board at the June 14, 2023 board meeting.
Development Impact Fee Annual Report (FY 24-25) 7
Fund 302: Community Facilities Fee (CFF)
On August 22, 2000, by Resolution Number R-00-435 the San Joaquin Board of Supervisors adopted the CFF. This fee finances the construction of community facilities required to implement the Master Plan including park facilities, library facilities, and public safety and administration facilities. The CFF was calculated based on the costs developed in the “Mountain House Community Services District (CSD) Community Facilities Fees Technical Report” prepared by Economic & Planning Systems, Inc. dated July 2000 (CFF Technical Report).
The CFF can be used by the City to build improvements or as a reimbursement mechanism for developers who fund the construction of the community facilities improvements. Developers may receive reimbursement for facilities they construct. The developers are required to submit their project construction documents and go through a project cost certification process. The project must be certified and accepted by the City prior to reimbursement through the Developer Reimbursement program which is implemented on a “first-in- time” priority basis. The CFF is being implemented pursuant to, but not limited to, the Master Plan, Public Financing Plan, Specific Plans, Project Reimbursement Agreements, all resolutions, and ordinances.
On January 23, 2003, by Resolution Number R-03-53, the updated CFF Fees were adopted by the Board of the Mountain House CSD. In 2019, Harris reassessed and updated the CFF facilities, costs, and fees. The updated fees were adopted by the Board at the April 10, 2019 board meeting. The fees were then updated in July 2020 using the ENR 20-City CCI as a basis of escalation. In 2020, Harris completed an annual update of the CFF that incorporated the final cost for the Town Hall and Library, updated park costs, updated corporation yard costs, and all cost certifications finalized to date. In addition, an ENR CCI, ENR Building Cost Index (BCI), and the Consumer Price Index (CPI) was applied to other project costs as appropriate. The analysis also updated the remaining number of permits, fund balances, and outstanding credit balances, based on information provided by the CSD. The fees were then updated in July 2021 using the ENR 20- City CCI as a basis of escalation. In 2023, Harris reviewed and updated the CFF, which incorporated updated costs and all cost certifications finalized to date. The update was adopted by the Board at the June 14, 2023 board meeting.
Development Impact Fee Annual Report (FY 24-25) 8
Section 4 - Development Impact Fee Fund Summary
Requirement 3. Beginning and ending balance in the account or fund.
Table 3 summarizes the beginning and ending fund balances for both the TIF and CFF for FY 24-25.
Requirement 4. Amount of fees collected and the interest earned during the previous year.
Table 3 summarizes the fees collected and the interest earned for both the TIF and CFF during FY 24-25.
Table 3 is shown on the following page.
Development Impact Fee Annual Report (FY 24-25) 9
Table 3: Development Impact Fee Fund Summary
Description
Transportation
Improvement Fee
Community
Facilities Fee
Fund No. 301 302
Starting Balance July 1, 20241
12,372,447$ 16,107,788$
Interfund Loan2
- -
Accounts Receivable (848,294) (787,966)
Computer/Vehicles3
- (884,323)
Restricted Cash & Investments (7,450) -
Adjusted Fund Balance4
11,516,703$ 14,435,499$
REVENUES
Fees Collected 10,493,465$ 12,767,400$
Impact Fee Interest 344,922 953,691
Bond Proceeds - -
Fair Market Adjustment5
81,327 -
Annexation Fees 1,970,853 -
Other Interest - 12,207
Other Revenues - -
Total Revenues 12,890,567$ 13,733,298$
EXPENDITURES
Debt Service6
(1,895,930)$ -
Reimbursement to Developers7
(10,959,028)$ (4,231,444)$
Capital Projects Expenses - -
Misc. Expenses (3,000) -
Total Expenditures (12,857,958)$ (4,231,444)$
Transfers In -$ - $
Transfers Out - (150,000)
Net Fund Transfers -$ (150,000)$
Ending Balance June 30, 2025 11,549,313$ 23,787,354$
1) Starting balance for July 1, 2024 may not match the ending balance in the previous year's Annual Report as adjustments are made, similar to the adjustments shown below the starting balance and it was based on audited amounts were adjustments may have been made once the audited numbers were finalized. 2) Does not include the interfund loan advance to Fund 202. The final annual payment of $297,000 was made in FY 23-24. The interfund loan has been fully repaid, so the the loan is not included in this FY. 4) Adjusted fund balance available for TIF and CFF eligible expenses, reimbursements and facilities. 5) Current fair market value adjustment per GASB31.
6) Includes costs for legal counsel, interest expenses, and debt issue cost. 7) See TIF and CFF project tables (Table 4 and Table 6) for project details. 3) A percentage of the CFF fee is set aside to fund vehicles and computers.
Development Impact Fee Annual Report (FY 24-25) 10
Section 5 - Project Expenditures
The TIF and CFF can be used by the City to build improvements or as a reimbursement mechanism for developers who fund the construction of the transportation improvements and community facility improvements. To date, the City has primarily used the CFF and TIF to reimburse developers for the construction of infrastructure. This section identifies the reimbursements to developers within each fund and the percentage of the reimbursement that was funded with fees. It also indicates whether sufficient funds have been identified to complete future certified reimbursements or projects and the approximate date by which the reimbursement or construction of the public improvement will commence if sufficient funds have been identified.
In FY 21-22, per the agreement for Sale and Assignment of Reimbursement Right, dated September 8, 2021, made between Trimark Communities LLC and the CSD (now City), the CSD purchased the TIF reimbursement right from Trimark. This means that the CSD (now City) is entitled to receive any future reimbursement payments generated by the TIF. The CSD sold bonds to pay off Trimark Communities, LLC. in the amount of $55,727,620. The CSD pledged the TIF to secure repayment of the pledged notes payable in accordance with the terms of the Master Acquisition and Reimbursement Agreement. TIF revenue will be used to pay the annual principal amount of the Mountain House Financing Authority 2021 Lease Revenue Bonds.
On October 19, 2021, the CSD concluded the successful offering of the $49.69 million lease revenue bond – with approximately $56 million of net proceeds. As stated previously, the proceeds of the bonds were used to retire a note payable to Trimark Communities, LLC for transportation improvements in the TIF.
The bonded debt will be repaid from TIF collections paid with the issuance of building permits. With the retirement of the note payable to Trimark, the CSD assumed the balance of the Trimark’s remaining TIF and annexation fee reimbursement rights. As properties are annexed and building permits are pulled, the CSD will have the priority right to reimbursement from those payments.
TIF fees are collected when building permits are issued. The CSD staff projects that, over time, TIF fees collected in future years will exceed the amount needed for annual debt service. While the establishment of a reserve is not required by the bond indenture, CSD staff felt it was prudent to establish a reserve for debt service payments to ensure that funds will be available if the fees in any year fall short. CSD staff recommended to the Board a reserve equivalent to 110% of the maximum annual debt service requirement.
The maximum annual debt service will occur in FY 26-27 in the amount of $2,878,600. The 110% reserve requirement would be $3,166,460. The reserve could be funded using a variety of calculations and over varying periods of time.
On February 16, 2022, the District adopted the resolution approving the policies related to the Transportation and Annexation Fee Program, which stated that after the bond reserve is funded in compliance with the Debt Reserve Policy option in the resolution and above, the CSD authorizes the General Manager to distribute excess funds to developers (in the order of their repayment priority) if there is a benefit to the CSD. If the General Manager (now City Manager) determines that there is no such benefit, the excess funds will be used to fund the bond reserve until the reserve is fully funded and then to reimburse the CSD’s (now City’s) General Fund.
Development Impact Fee Annual Report (FY 24-25) 11
Per the FY 22-23 Annual Comprehensive Financial Report, while the City has pledged governmental activity impact fees to secure repayment of the pledged notes payable in accordance with the terms of the Master Acquisition and Reimbursement Agreement, the total principal and finance charges accrued at the ENR index rate on these pledged notes payable that were outstanding on June 30, 2024 were $62,635,335.
A total of $759,693 in payments were made during the year ended June 30, 2024. Total pledged revenue for the year ended June 30, 2024 was $9,103,311 which represents total developer and impact fee revenue.
The FY 24-25 Annual Comprehensive Financial Report is in progress at the time of the preparation of this report. The total principal and finance charges accrued, total payments made, and total pledged revenue as of June 30, 2025 will be included in the next annual report. Table 4 below shows the unaudited repayment of bond debt and the total reimbursements to developers for the TIF, by developer, for FY 24-25 Fund 301: Transportation Improvement Fee (TIF)
Requirement 5. Identification of each public improvement for which fees were expended and the amount of expenditures, including the total percentage of the cost of the public improvement that was funded with fees.
Table 4 below shows the repayment of bond debt and the total reimbursements to developers for the TIF, by developer, for FY 24-25. As stated previously, the TIF will fund the annual debt service and bond reserve. After the bond reserve is funded in compliance with the Debt Reserve Policy option, excess funds will be reimbursed to developers (in the order of their repayment priority) if there is a benefit to the City. If the City Manager determines that there is no such benefit, the excess funds will be used to fund the bond reserve until the reserve is fully funded and then to reimburse the City’s General Fund.
Requirement 6. An identification of an approximate date by which the construction of the public improvement will commence if the local agency determines that sufficient funds have been collected to complete financing on an incomplete public improvement and the public improvement remains incomplete.
Table 4 summarizes the planned future reimbursements from the TIF and the anticipated date of future reimbursement.
Development Impact Fee Annual Report (FY 24-25) 12
Table 4: Transportation Improvement Fee Project Expenditures TIF and CFF Reimbursements Owed
The TIF and CFF fees are based on the remaining project costs and the credit balances. Fee credits and reimbursements are granted to developers who build and dedicate facilities that are included in the TIF and CFF programs. In no case shall the developer be entitled to a credit or reimbursement that exceeds the cost of construction of the facility. Reimbursement from the TIF and CFF for the improvements identified in the TIF and CFF Technical Reports are to be available to the extent that funds are collected and available; no money from the general fund or other City funds may be used to reimburse the developer. The developer is required to submit all construction documentation for certification of costs and determination of the reimbursable/creditable amount. Table 5 shows the reimbursements still owed to developers as of June 30, 2025.
Developer Reimbursement / Debt
Service Amount
Fund 301
Expense FY 24-
25 Fund 301 Future
Expenditures6
Approximate
Date of Future
Reimbursement7
%
Funded
by Fee
Sufficient Funds to
Completely Reimburse
Developer? (Y/N)
Payment to Trimark1 N/A N/A -$ N/A 100% Y
Debt Issuance Costs2
-$ -$ -$ FY 25-26 100% Y
Debt Interest Expense2
1,895,930$ 1,895,930$ -$ FY 25-26 100% Y
Long-Term Debt Repayment3
10,959,028$ 10,959,028$ -$ FY 25-26 100% Y
Bond Repayments4 N/A N/A -$ TBD 100% N
The Resmark Companies (MHD)5 N/A N/A 15,851,010$ TBD 100% N Mountain House Investors (MHI) N/A N/A 41,813,612$ TBD 100% N Shea Homes N/A N/A -$ TBD 100% N
Pinnacle Ridge N/A N/A 129,447$ TBD 100% N
Altamont Hills, LLC N/A N/A 1,755,507$ TBD 200% N
GRAND TOTAL 12,854,958$ 12,854,958$ 59,549,576$
1) Per the agreement for sale and assignment of reimbursement right, dated September 8, 2021, made between Trimark Communities, LLC and MHCSD, MHCSD purchased the TIF reimbursement right from Trimark. MHCSD sold bolds to pay off the $55,727,620 to Trimark. 2) Costs related to the issuance of the bond.
3) Long term bond repayment (MOUN1021 Bond).
used to retire a note payable to Trimark Communities, LLC for transportation improvements in the TIF. The bonded debt will be repaid from TIF collections paid with the issuance of building permits.
5) Company was previously known as Mountain House Developers (MHD). 6) The TIF will fund the annual debt service and bond reserve, after the bond reserve is funded in compliance with the Debt Reserve Policy option, excess funds will be reimbursed to developers (in the order of their repayment priority) if there is a benefit to the CSD. If the General Manager determines that there is no such benefit, the excess funds will be used to fund the bond reserve until the reserve is fully funded and then to reimburse the CSD’s General Fund. completed and verified, which may result in reimbursements occurring in a later fiscal year than the construction. It is difficult to determine the date of reimbursement as it is based on development and the developer's timing.
4) On October 19, 2021, the CSD concluded the successful offering of the $49.69 million lease revenue bond – with approximately $56 million of the net proceeds of the bonds 7) The construction completion date and the reimbursement date may differ. Under the City’s impact fee program, developers are reimbursed after eligible public facilities have been Development Impact Fee Annual Report (FY 24-25) 13
Table 5: Reimbursements Owed as of June 30, 2025
Generally, as funds are collected the City repays the reimbursements that are owed to developers consistent with the adopted policies and ordinances. If no reimbursements are owed at the time fees are collected, the City retains the funds until additional costs are certified and at that time, releases funds for reimbursement.
For the TIF, funds are first used to repay the annual principal amount of bond debt and the bond reserve.
As stated previously, on February 16, 2022, the CSD adopted the resolution approving the policies related to the Transportation and Annexation Fee Program, which stated that after the bond reserve is funded in compliance with the Debt Reserve Policy option in the resolution, the CSD (now City) authorizes the General Manager (now City Manager) to then distribute excess funds to developers (in the order of their repayment priority) if there is a benefit to the CSD. If the General Manager (now City Manager) determines that there is no such benefit, the excess funds will be used to fund the bond reserve until the reserve is fully funded and then to reimburse the City’s General Fund. The City may also set aside funds for City related expenses or eligible projects.
A three percent (3%) administrative fee is collected that is used to fund development impact fee related expenses such as impact fee collection and reporting. Appendix A includes the list of remaining CFF and TIF projects.
Developer
Transportation
Improvement Fee
(Fund 301)
Community
Facilities Fee
(Fund 302)
Trimark -$ -$
The Resmark Companies115,851,010$ 49,386$
Mountain House Investors (MHI) 41,813,612$ 7,745$
Shea Homes -$ -$
Pinnacle Ridge 129,447$ 614$
Altamont Hills, LLC 1,755,507$ -$
Total 59,549,576$ 57,745$
1) Company was previously known as Mountain House Developers (MHD).
Development Impact Fee Annual Report (FY 24-25) 14
Fund 302: Community Facilities Fee (CFF)
Requirement 5. Identification of each public improvement for which fees were expended and the amount of expenditures, including the total percentage of the cost of the public improvement that was funded with fees.
Table 6 below shows the total reimbursements to developers for construction of CFF eligible projects for FY 24-25.
Requirement 6. An identification of an approximate date by which the construction of the public improvement will commence if the local agency determines that sufficient funds have been collected to complete financing on an incomplete public improvement and the public improvement remains incomplete.
Identification of each public improvement identified in the previous report and whether construction began on the approximate date noted. For previously identified projects that did not start construction on the approximate date in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction, if applicable.
Table 6 summarizes the planned future expenditures for the CFF and the anticipated date of future reimbursements.
Table 6: Community Facilities Fee Project Expenditures
Developer
Reimbursement Amount
Fund 302 Expense
FY 24-25
Fund 302 Future
Expenditures
Approximate
Date of Future
Reimbursement1
%
Funded
by Fee
Sufficient Funds
to Completely
Reimburse
Developer?
(Y/N)
Library Books2
50,000$ -$ -$ N/A 100% Y
Hansen Park2,3 1,430,541$ -$ -$ N/A 100% Y
Fire Station4
9,005,000$ -$ 9,005,000$ FY 25-26 100% Y
Police Station4
1,300,000$ -$ 1,300,000$ FY 25-26 100% Y
Cordes Park2
3,112,852$ -$ -$ Complete FY 22-23 100% Y
Corporation Yard 4,231,444$ 4,231,444$ -$ TBD 100% Y
GRAND TOTAL 19,129,836$ 4,231,444$ 10,305,000$
2) Reimbursed to The Resmark Companies (previously known as Mountain House Developers). 3) Based on the second submittal for Hansen Park.
4) Estimated amount. The CFF Nexus Study is currently being updated. Based on 2023 Nexus Study. 1) The construction completion date and the reimbursement date may differ. Under the City’s impact fee program, developers are reimbursed after eligible public facilities have been completed and verified, which may result in reimbursements occurring in a later fiscal year than the construction. It is difficult to determine the date of reimbursement as it is based on development and the developers timing.
Development Impact Fee Annual Report (FY 24-25) 15
Section 6 - Interfund Transfers and Loans
Requirement 7. Description of each interfund transfer or loan made from the account, including the public improvement on which the transferred or loaned fees will be expended, and when each will be repaid and the rate of interest the account will receive on the loan.
Transfers
Transfers In
There were no transfers in for Fund 301. Fund 302 had an interest payment transfer in for FY 23-24 in the amount of $12,206.70 for the interfund loan based on the variable rates based on the Local Agency Investment Fund and a 10-year repayment schedule which started in September 2015. The final outstanding principal payment was paid in FY 24-25.
Transfers Out
There were no transfers out for Fund 301 in FY 24-25. A total of $150,000.00 was transferred out of Fund 302 for capital projects.
Loans
In September 2015, the Board approved a resolution for certificate of acceptance of a grant deed for fire station land and related improvements and appurtenances and agreed to purchase the community fire station. The CFF originally advanced $2,970,000 to Fund 202, the special tax public safety fund, for the purchase of a community fire station. The total amount advanced of $2,970,000 was made on August 11, 2015, and the outstanding balance was repaid by June 30, 2025 by Fund 202. Principal payments of $297,000 started in FY 15-16. The final outstanding principal payment was paid in FY 23-24, so no principal payment was made in FY 24-25. Interest accrues annually on June 30 on the outstanding loan balance at the variable rates based on the Local Agency Investment Fund. As stated previously, interest of $12,206.70 was paid during the year ended June 30, 2025.
Development Impact Fee Annual Report (FY 24-25) 16
Section 7 - Refunds
Requirement 8. Identification of any refunds made once determined that sufficient monies have been collected to fund fee-related projects. For any refunds made, the number of persons or entities identified to receive those refunds.
No refunds were made from Funds 301 and 302 in FY 24-25.
Development Impact Fee Annual Report (FY 24-25) 17
Appendix A: Remaining Improvements
Development Impact Fee Annual Report (FY 24-25) 18
Table A-1: Remaining Transportation Improvement Projects Item Category Description Segment/Node Detail MHCSD Costs (2023$)
1 Roads Mountain House Parkway I-205 to Byron 1 to 2 MHP (I205 to Central) $ 2,343,700.00 2 Roads Mountain House Parkway I-205 to Byron 2 to 3 MHP (Central to Von Sosten) $ 1,311,276.00 3 Roads Mountain House Parkway I-205 to Byron 3 to 4 MHP (Von Sosten to GLR) $ 3,353,567.00 4 Roads Mountain House Parkway I-205 to Byron 4 to 47 MHP (GLR to Texiera) $ 1,683,716.00 5 Roads Mountain House Parkway I-205 to Byron 47 to 5 MHP (Texiera to Mustang) $ 1,556,703.00 6 Roads Mountain House Parkway I-205 to Byron 5 to 6 MHP (Mustang to Wicklund) $ 67,717.00 7 Roads Mountain House Parkway I-205 to Byron 6 to 7 MHP (Wicklund to Arnaudo) $ 54,069.00 8 Roads Mountain House Parkway I-205 to Byron 7 to 8 MHP (Arnaudo to Main) $ 1,484,256.00 9 Roads Mountain House Parkway I-205 to Byron 8 to 9 MHP (Main to Byron) $ 2,443,747.00 10 Roads Byron Road 34 to 35 Byron (Wicklund to Henderson) $ 1,337,940.00 11 Roads Byron Road 35 to 9 Byron (Henderson to MHP) $ 2,730,000.00 12 Roads Byron Road 9 to 37 Byron (MHP to GVP) $ 9,439,902.00 13 Roads Byron Road 37 to 38 Byron (GVP to County line) $ 2,176,959.00 14 Roads Grant Line Road 4 to 12 GLR (MHP to De Anza) $ 1,611,580.00 15 Roads Grant Line Road 12 to 19 GLR (De Anza to Central) $ 10,010,526.00 16 Roads Grant Line Road 19 to 29 GLR (Central to GVP) $ 9,064,331.00 17 Roads Great Valley Parkway 29 to 30 GVP (GLR to Mustang) $ 736,253.00 18 Roads Great Valley Parkway 30 to 31 GVP (Mustang to Main) $ 137,488.00 19 Roads Great Valley Parkway 31 to 18 GVP (Main to De Anza) $ 102,220.00 20 Roads Great Valley Parkway 18 to 32 GVP (De Anza to Kelso) $ 124,564.00 21 Roads Great Valley Parkway 32 to 37 GVP (Kelso to Byron) $ 28,907.00 22 Roads Great Valley Parkway 37 to 43 GVP (Byron to Central) $ 4,704,889.00 23 Roads Central Parkway 2 to 10 Central (MHP to De Anza) $ 2,513,789.00 24 Roads Central Parkway 10 to 19 Central (De Anza to GLR) $ 20,395,873.00 25 Roads Central Parkway 19 to 20 Central (GLR to Mustang) $ 372,415.00 26 Roads Central Parkway 20 to 21 Central (Mustang to Arnaudo) $ 135,113.00 27 Roads Central Parkway 21 to 24 Central (Arnaudo to Main) $ 48,433.00 28 Roads Central Parkway 24 to 17 Central (Main to De Anza) $ 82,895.00 29 Roads Central Parkway 17 to 36 Central (De Anza to Byron) $ 700,000.00 30 Roads Central Parkway 36 to 42 Central (Byron to MHP) $ 4,491,181.00 31 Roads De Anza Blvd 10 to 11 De Anza (Central to Von Sosten) $ 1,548,587.00 32 Roads De Anza Blvd 11 to 12 De Anza (Von Sosten to GLR) $ 4,757,149.00 33 Roads De Anza Blvd 12 to 13 De Anza (GLR to Mustang) $ 6,095,253.00 34 Roads De Anza Blvd 13 to 14 De Anza (Mustang to Wicklund) $ 67,959.00 35 Roads De Anza Blvd 14 to 15 De Anza (Wicklund to Arnaudo) $ 53,828.00 36 Roads De Anza Blvd 15 to 16 De Anza (Arnaudo to Main) $ 939,715.00 37 Roads De Anza Blvd 16 to 17 De Anza (Main to Central) $ 1,024,906.00 38 Roads Arturo Boulevard (Formerly De Anza Blvd) 17 to 18 Arturo (Central to GVP) $ 422,942.00 39 Roads Mustang Way (Formerly Mascot Blvd) 5 to 13 Mustang (MHP to De Anza) $ 27,900.00 40 Roads Mustang Way (Formerly Mascot Blvd) 13 to 20 Mustang (De Anza to Central) $ 1,514,339.00 Development Impact Fee Annual Report (FY 24-25) 19
Table A-1: Remaining Transportation Improvements (continued)
41 Roads Mustang Way (Formerly Mascot Blvd) 20 to 30 Mustang (Central to GVP) $ 1,377,768.00 42 Roads Arnaudo Blvd 4 7 to 15 Arnaudo (MHP to De Anza) $ 30,356.00 43 Roads Arnaudo Blvd 4 15 to 23 Arnaudo (De Anza to Providence) $ 40,864.00 44 Roads Arnaudo Blvd 4 23 to 22 Arnaudo (Providence to Tradition) $ 32,651.00 45 Roads Arnaudo Blvd 4 22 to 21 Arnaudo (Tradition to Central) $ 29,833.00 46 Roads Main Street 8 to 16 Main (MHP to De Anza) $ 1,195,554.00 47 Roads Main Street 16 to 24 Main (De Anza to Central) $ 6,840,000.00 48 Roads Main Street 24 to 31 Main (Central to GVP) $ - 49 Roads Mountain House Parkway North of Byron Rd 9 to 41 MHP (Byron to River) $ 2,984,529.00 50 Roads Mountain House Parkway North of Byron Rd 41 to 42 MHP (River to Central) $ 4,561,329.00 51 Roads Central Parkway 42 to 43 Central (MHP to GVP) $ 9,375,073.00 52 Roads A Street 26 to 28 Giotto (De Anza to Central) $ 936,672.00 53 Roads Tradition St 22 to 25 Tradition (Arnaudo to Main) $ 875,946.00 54 Roads Prosperity St 23 to 27 Prosperity (Arnaudo to Main) $ 783,082.00 55 Roads Wickland Crossing 6 to 14 Wicklund (MHP to De Anza) $ 29,833.00 56 Roads River/Henderson 35 to 41 Henderson (Byron to MHP) $ 2,909,778.00 57 Roads Bethany 35 to 39 Bethany (Henderson to Co. Line) $ 2,312,748.00 58 Roads Van Sosten 3 to 11 Von Sosten (MHP to De Anza) $ 586,764.00 59 Roads Comm/Ind Collector 47 to 48 Texiera (MHP to De Anza) $ 591,303.00 60 Intersection Intersection Node 2 MHP/Central $ 952,752.00 61 Intersection Intersection Node 3 MHP/Von Sosten $ 133,172.00 62 Intersection Intersection Node 4 MHP/GLR $ 450,843.00 63 Intersection Intersection Node 5 MHP/Mustang $ -
64 Intersection Intersection Node 6 MHP/Wicklund $ -
65 Intersection Intersection Node 7 MHP/Arnaudo $ -
66 Intersection Intersection Node 8 MHP/Main $ 1,002,680.00 67 Intersection Intersection Node 9 MHP/Byron $ 909,919.00 68 Intersection Intersection Node 10 De Anza/Central $ 708,116.00 69 Intersection Intersection Node 11 De Anza/Von Sosten $ 665,422.00 70 Intersection Intersection Node 12 De Anza/GLR $ -
71 Intersection Intersection Node 13 De Anza/Mustang $ 118,381.00 72 Intersection Intersection Node 14 De Anza/Wicklund $ - 73 Intersection Intersection Node 15 De Anza/Arnaudo $ - 74 Intersection Intersection Node 16 De Anza/Main $ 694,313.00 75 Intersection Intersection Node 17 De Anza/Central $ 363,350.00 76 Intersection Intersection Node 18 De Anza/GVP $ -
77 Intersection Intersection Node 19 Central/GLR $ 1,374,565.00 78 Intersection Intersection Node 20 Central/Mustang $ - 79 Intersection Intersection Node 21 Central/Arnaudo $ - 80 Intersection Intersection Node 22 Arnaudo/Tradition
MHCSD Costs
(2023$) Item Category Description Segment/Node Detail
Development Impact Fee Annual Report (FY 24-25) 20
Table A-1: Remaining Transportation Improvement Projects (continued) 81 Intersection Intersection Node 23 Arnaudo/Prosperity $ 309,226.00 82 Intersection Intersection Node 24 Central/Main $ 361,966.00 83 Intersection Intersection Node 29 GVP/GLR $ 1,010,404.00 84 Intersection Intersection Node 30 GVP/Mustang $ -
85 Intersection Intersection Node 31 GVP/Main $ -
86 Intersection Intersection Node 32 GVP/Kelso $ 646,304.00 87 Intersection Intersection Node 37 GVP/Byron $ 1,362,924.00 88 Intersection Intersection Node 41 MHP/River $ 776,621.00 89 Intersection Intersection Node 42 MHP/Central $ 1,243,559.00 90 Intersection Intersection Node 43 GVP/Central $ 1,266,018.00 91 Intersection Intersection Node 47 Texiera/MHP $ 651,391.00 92 Intersection Intersection Node 48 Texiera/De Anza $ 590,583.00 93 Local Improvements 250' Bridge Xing at Great Valley Prkwy2 @ MH Creek $ - 94 Local Improvements 500' Bridge Xing at Main @ MH Creek $ - 95 Local Improvements 250' Bridge Xing at Central @ MH Creek $ - 96 Local Improvements 250' Bridge Xing at De Anza @ MH Creek $ - 97 Local Improvements 300' Bridge Xing at Mtn House Pkwy @ MH Creek MHP across MH Creek $ 3,527,997.00 98 Local Improvements Grade Sep., Central @ Byron $ 7,475,000.00 99 Local Improvements RR Xing Great Valley Parkway2 $ 603,470.00 100 Local Improvements RR Xing Mtn House Parkway $ 426,055.00 101 Local Improvements Close RR Xing Henderson $ 426,055.00 102 Local Improvements Close Wickland Rail Crossing $ 328,180.00 103 Local Improvements Park and Ride lots $ 2,948,000.00 104 Local Improvements Transit Buses, Large $ -
105 Local Improvements Transit Buses, Small $ 2,895,200.00 106 Local Improvements Bike Facilities, Rack, signs, striping $ - 107 Local Improvements Traffic Planning, Modeling, Counts $ 964,700.00 108 Local Improvements Traffic Monitoring, Signal Computer Center $ 119,900.00 109 Local Improvements Additional Channelization and Turn Lanes $ - 110 Local Improvements Community Gateway Monument at I205 and MHP $ 391,620.00 111 Local Improvements Contingency for Regional Offset Improvements $ - 112 Regional Improveme Interchange I-205 @ MH Parkway3 $ 1,010,599.00 113 Regional Improveme Grant Line Road - Byron to MH Parkway $ 500,000.00 114 Regional Improveme MH Parkway - I-205 to Delta Mendota Canal $ - 115 Regional Improveme Bryon Road - Grant Line to Wicklund $ 500,000.00 116 Other Jurisdictions Grant Line Road, County Line to I-580 GLR (GVP to I-580) $ 7,874,000.00 116 Other Jurisdictions Grant Line Road - Two Roundabouts Alameda County $ 182,773,955.00
1) This list of projects is sourced from the Nexus Study completed by Harris in 2023.
MHCSD Costs
(2023$) Item Category Description Segment/Node Detail
Total:
Development Impact Fee Annual Report (FY 24-25) 21
Table A-2: Remaining Community Facilities Projects
Park Facilities Total Cost
Central Community Park Phase 2 62,859,420.00$
North Community Park 14,074,171.00$
South Community Park (31 of 38 acres) 26,086,489.00$
Old River Regional Park 8,379,627.00$
Linear Creek Park Phase 2 & 3 4,669,632.00$
Hansen Park 470,154.00$
Remaining Neighborhood Parks (6) 22,800,000.00$
Library Facilities Total Cost
Central Library Building -$
Volumes -$
Public Safety and Administrative FacilitiesTotal Cost
Fire Station No. 2 9,005,000.00$
Police Station 1,300,000.00$
Corporation Yard 3,231,444.00$
Operation & Maintenance Vehicles 3,369,041.00$
Fire & Police Vehicles 4,356,971.00$
Computer Equipment 180,164.00$
Note: This list of projects is sourced from the Nexus Study completed by Harris in 2023. Completed projects have been removed.