City of Patterson Development Impact Fee Study Update
4 Use of Fee Revenues
The Mitigation Fee Act requires that this analysis “Identify the use to which the fee is to be put. If the use is financing public facilities, the facilities shall be identified. That identification may, but need not, be made by reference to a capital improvement plan as specified in Section 65403 or 66002, may be made in applicable general or specific plan requirements, or may be made in other public documents that identify the public facilities for which the fee is charged.” 1 Each chapter in this report identifies the appropriate use of impact fee revenues for each impact fee category.
Impact fee revenue must be spent on new facilities or expansion of current facilities to serve new development. Facilities can be generally defined as capital acquisition items with a useful life greater than five years. Impact fee revenue can be spent on capital facilities to serve new development, including but not limited to land acquisition, construction of buildings, infrastructure, the acquisition of vehicles or equipment, information technology, software licenses and equipment.
Development Impact Fee Schedule Summary
Table E.1 summarizes the development impact fees that meet the City’s identified needs and comply with the requirements of the Mitigation Fee Act.
Table E.1: Development Impact Facilities Fee Summary
Land Use City Hall
Corporate
Yard
Recreation
Facilities
Parks -
Subdivisions1
Parks - Non
Subdivisions2
Total -
Subdivisions
Total - Non
Subdivisions
All Fees Charged per Square Foot
Residential $ 0.57 $ 1.43 $ 1.88 $ 2.47 $ 2.46 $ 6.35 $ 6.34 Nonresidential
Commercial $ 0.22 $ 0.55 $ - $ - $ - $ 0.77 $ 0.77
Office 0.34 0.85 - - - 1.19 1.19
Industrial 0.12 0.30 - - - 0.42 0.42
1 Subdivisions pay Quimby Fee in Lieu of land dedication, plus Mitigation Fee Act fee for park improvements. See Table 6.8 for more detail.
Sources: Tables 3.5, 4.5, 5.6, and 6.8.
2 Infill developments pay Mitigation Fee Act Fee for land acquisition, plus Mitigation Fee Act fee for park improvements. See Table 6.8 for more detail.
1 California Government Code §66001 (a) (2).
5 Table E.1: Development Impact Facilities Fee Summary
Land Use City Hall
Corporate
Yard
Recreation
Facilities
Parks -
Subdivisions1
Parks - Non
Subdivisions2
Total -
Subdivisions
Total - Non
Subdivisions
All Fees Charged per Square Foot
Residential $ 0.57 $ 1.43 $ 1.88 $ 2.55 $ 2.46 $ 6.43 $ 6.34 Nonresidential
Commercial $ 0.22 $ 0.55 $ - $ - $ - $ 0.77 $ 0.77
Office 0.34 0.85 - - - 1.19 1.19
Industrial 0.12 0.30 - - - 0.42 0.42
1 Subdivisions pay Quimby Fee in Lieu of land dedication, plus Mitigation Fee Act fee for park improvements. See Table 6.8 for more detail.
Sources: Tables 3.5, 4.5, 5.6, and 6.8.
2 Infill developments pay Mitigation Fee Act Fee for land acquisition, plus Mitigation Fee Act fee for park improvements. See Table 6.8 for more detail.
26 6. Park Facilities
The purpose of the park facilities impact fee is to fund the parkland acquisition and park facilities needed to serve new development. The maximum justified impact fee is presented based on the existing standard of parkland and park facilities per capita.
Service Population
Park and recreation facilities in Patterson primarily serve residents. Therefore, demand for services and associated facilities is based on the City’s residential population. Table 6.1 shows the existing and future projected residential population for park facilities.
Table 6.1: Park Facilities Service
Population
Residents
Census (2020) 23,781
Existing (2023) 24,314
Growth (2023 to Buildout) 42,359
Total (Buildout) 66,673
Source: US Census; Table 2.2.
Existing Parkland and Park Facilities Inventory
The City of Patterson maintains many parks throughout the city. Table 6.2 summarizes the City’s existing parkland inventory in 2023. All facilities are owned by the City. Parks are distinguished by the type of parkland (neighborhood or community parks), as described in the City’s Parks and Recreation Master Plan, 2023. In addition to developed parkland the inventory includes undeveloped raw land and distinguishes the acreage accordingly. In total, the inventory includes a total of 101.24 acres of parkland.
City of Patterson Development Impact Fee Study Update
27 Table 6.2: Park Land Inventory
Name
Developed
Acres
Undeveloped
Acres Total
Community Parks
Centennial Park - 13.70 13.70
Sports Complex 12.00 9.30 21.30
Sports Complex Addition (Triangle) - 4.10 4.10
Subtotal 12.00 27.10 39.10
Neighborhood Parks
Amarylis Park - 0.83 0.83
Ambercot Park 4.07 - 4.07
Aprigold Park 3.89 - 3.89
Aurora Park 0.55 - 0.55
Autumn Royal Park 2.40 - 2.40
Blenheim Park 1.25 - 1.25
Blue Fiesta Park 0.50 - 0.50
Camas Lily Park 2.56 - 2.56
Castlebright Park 0.53 - 0.53
City Park 0.17 - 0.17
Del Puerto Park 0.31 - 0.31
Earlygold Park 1.26 - 1.26
El Pescadero Park 0.37 - 0.37
Floragold Park 4.26 - 4.26
Garza Park 5.54 - 5.54
Goldbar Park 3.80 - 3.80
Golden Amber Park 1.29 - 1.29
Meadow Rue Park 2.85 - 2.85
Mustang Clover Park 3.27 - 3.27
New Castle Park 2.08 - 2.08
Noble Park 0.57 - 0.57
North Park 0.98 - 0.98
Rosette Park 1.04 - 1.04
Sorenson Park 1.83 - 1.83
Sunflower Park 1.63 - 1.63
Sungiant Park 1.50 - 1.50
Sunglow Park 1.94 - 1.94
Tilton Park 3.50 - 3.50
Trigem Park 0.82 - 0.82
Valley Lupine Park 0.90 - 0.90
Veterans Memorial Park (South Park) 0.99 - 0.99
Wilding Park 2.47 - 2.47
Woodland Star Park 2.19 - 2.19
Subtotal 61.31 0.83 62.14
Total 73.31 27.93 101.24
Source: City of Patterson; City of Patterson Parks and Recreation Master Plan, 2023.
City of Patterson Development Impact Fee Study Update
28 Parkland and Park Facility Standards
Park facility standards establish a reasonable relationship between new development and the need for expanded parkland and park facilities. The most common measure in calculating new development’s demand for parks is the ratio of park acres per resident. In general, facility standards may be based on the Mitigation Fee Act (using a city’s existing inventory of parkland and park improvements), or an adopted policy standard contained in a master facility plan or general plan. Facility standards may also be based on a land dedication standard established by the Quimby Act.
2 In this case, the City will use the Mitigation Fee Act to impose park impact fees for development not occurring in subdivisions and will use the Quimby Act for development occurring in subdivisions.
Mitigation Fee Act
The Mitigation Fee Act does not dictate use of a particular type or level of facility standard for public facilities fees. To comply with the findings required under the law, facility standards must not burden new development with any cost associated with facility deficiencies attributable to existing development.3 A simple and clearly defensible approach to calculating a facility standard is to use the City’s existing ratio of park acreage per 1,000 residents. Under this approach, new development is required to fund new parkland and park improvements at the same level as existing residents have provided those same types of facilities to date.
Quimby Act
The Quimby Act specifies that the dedication requirement must be a minimum of 3.0 acres and a maximum of 5.0 acres per 1,000 residents. A jurisdiction can require residential developers to dedicate above the three-acre minimum if the jurisdiction’s existing park standard as of the last Federal Census justifies the higher level (up to five acres per 1,000 residents). The standard used must also conform to the jurisdiction’s adopted general or specific planIn this case, the Quimby Act standard is set at 5.0 acres of parkland dedication per 1,000 residents, which is consistent with the City’s General Plan and Parks and Recreation Master Plan parkland dedication standards.
The Quimby Act only applies to land subdivisions. The Quimby Act would not apply to residential development on future approved projects on single parcels, such as apartment complexes and other multifamily development.
The Quimby Act allows payment of a fee in lieu of land dedication. The fee is calculated to fund acquisition of the same amount of land that would have been dedicated.
The Quimby Act allows use of in-lieu fee revenue for any park or recreation facility purpose.
Allowable uses of this revenue include land acquisition, park improvements including recreation facilities, and rehabilitation of existing park and recreation facilities.
City of Patterson Parkland and Park Facilities Standards Table 6.3 shows the existing standard for park acreage per 1,000 residents and documents the City’s standard as of the last Census for the Quimby Act standard. The table also shows the current standard for improved park acreage. The standard used to calculate the Quimby fee in2 California Government Code §66477. 3 See the Benefit and Burden findings in Background Report.
City of Patterson Development Impact Fee Study Update
29 lieu of land acquisition is 4.265.0 acres per 1,000 residents. The existing standard used to calculate the Mitigation Fee Act fee for land acquisition is 4.16 acres per 1,000 residents. The park improvements component is calculated to maintain the existing level of park improvements at the existing improved parkland standard.
Table 6.3: Park Standards
Existing
Standard
(2023)
Quimby
Act
Standard
(2020)
Land Standard
Total Parkland 101.24 101.24
Service Population 24,314 23,781
Standard (Acres per 1,000 Residents) 4.16 4.26
Park Improvements Standard
Acres of Improvements 73.31
Service Population 24,314
Standard (Acres per 1,000 Residents) 3.02
Sources: Tables 6.1 and 6.2.
Existing
Standard
(2023)
Quimby
Act
Standard
Land Standard
Total Parkland 101.24
Service Population 24,314
Standard (Acres per 1,000 Residents) 4.16 5.00
Park Improvements Standard
Acres of Improvements 73.31
Service Population 24,314
Standard (Acres per 1,000 Residents) 3.02
Sources: Tables 6.1 and 6.2.
Parkland and Park Facilities Unit Costs
Table 6.4 displays the unit costs necessary to develop parkland in Patterson. The assumed cost of standard park improvements per acre is based on a recent cost estimate received by the City for Villages at Patterson Park. The estimated cost per acre of land is based on an appraisal conducted for the City by the Hillas Appraisal Company in 2023 and is consistent with other land assumptions used in this analysis. In total, this analysis assumes that it costs $442,000 to acquire and improve an acre of parkland in Patterson.
City of Patterson Development Impact Fee Study Update
30 Table 6.4: Park Facilities Unit Costs
Cost
per Acre
Standard Park Improvements1$ 377,000
Land Acquisition 65,000
Total Cost per Acre $ 442,000
Sources: City of Patterson; Willdan Financial Services. 1 Standard park improvement costs based on cost estimate for the Villages at Patterson Park. Includes site preparation, basic furnishings and amenities, curbs, fences, playground, landscaping and irrigation costs. Excludes land acquisition costs.
Facilities Needed to Accommodate New Development
Table 6.5 shows the costs needed to accommodate new development at the Quimby Act and Mitigation Fee Act standards for land dedication and acquisition, respectively. To achieve these standards by the planning horizon, depending on the amount of development subject to the Quimby Act, new development must fund the acquisition of between 176.21 and 180.45211.80 parkland acres.
The facility standards and resulting fees under the Quimby Act are higher because development will be charged to provide 4.265.0 acres of parkland per 1,000 residents, whereas development not subject to the Quimby Act will be charged to provide only 4.16 acres of parkland per 1,000 residents. Since the exact amount of development that will be subject to the Quimby fees is unknown at this time, Table 6.5 presents the range of total land acquisition costs that may be incurred depending on the amount of development subject to the Quimby Act.
City of Patterson Development Impact Fee Study Update
31 Table 6.5: Parkland to Accommodate New Development
Calculation Parkland Total Range1
Parkland (Quimby Act) 2
Facility Standard (acres/1,000 capita) A 4.26
Growth in Service Population (2023 to 2050) B 42,359
Facility Needs (acres) C = A x B/1000 180.45
Average Unit Cost (per acre) D $ 65,000
Total Cost of Facilities E = C x D $11,729,250 $ 11,729,250 Parkland Mitigation Fee Act 3
Facility Standard (acres/1,000 capita) A 4.16
Growth in Service Population (2023 to 2050) B 42,359
Facility Needs (acres) C = A x B/1000 176.21
Average Unit Cost (per acre) D $ 65,000
Total Cost of Facilities E = C x D $11,453,650 $ 11,453,650 Sources: Tables 6.1, 6.3 and 6.4.
1 Values in this column show the range of the cost of parkland acquisition and development should all development be either subject to the Quimby Act, or to the Mitigation Fee Act, respectively. 2 Cost of parkland to serve new development show n if all development is subject to the Quimby Act (Subdivisions of 50 units or more). Parkland charged at Quimby Act standard. 3 Cost of parkland to serve new development show n if all development is subject to the Mitigation Fee Act. Parkland charged at the existing standard.
City of Patterson Development Impact Fee Study Update
32 Calculation Parkland Total Range1
Parkland (Quimby Act) 2
Facility Standard (acres/1,000 capita) A 5.00
Growth in Service Population (2023 to Buildout) B 42,359 Facility Needs (acres) C = A x B/1000 211.80
Average Unit Cost (per acre) D $ 65,000
Total Cost of Facilities E = C x D $13,767,000 $ 13,767,000 Parkland Mitigation Fee Act 3
Facility Standard (acres/1,000 capita) A 4.16
Growth in Service Population (2023 to Buildout) B 42,359 Facility Needs (acres) C = A x B/1000 176.21
Average Unit Cost (per acre) D $ 65,000
Total Cost of Facilities E = C x D $11,453,650 $ 11,453,650 Sources: Tables 6.1, 6.3 and 6.4.
1 Values in this column show the range of the cost of parkland acquisition and development should all development be either subject to the Quimby Act, or to the Mitigation Fee Act, respectively. 2 Cost of parkland to serve new development show n if all development is subject to the Quimby Act (Subdivisions of 50 units or more). Parkland charged at Quimby Act standard. 3 Cost of parkland to serve new development show n if all development is subject to the Mitigation Fee Act. Parkland charged at the existing standard.
Table 6.6 shows the costs needed to accommodate new development at the existing Mitigation Fee Act standard for park improvements. To achieve this standard by the planning horizon new development must fund the improvement of 127.92 acres of park improvements.
Table 6.6: Park Improvements to Accommodate New Development Calculation
Park
Improvements
Community Park Improvements - Mitigation Fee Act
Facility Standard (acres/1,000 capita) A 3.02
Growth in Service Population (2023 to Buildout) B 42,359 Facility Needs (acres) C = A x B/1000 127.92
Average Unit Cost (per acre) D $ 377,000
Total Cost of Facilities E = C x D $ 48,225,840
Sources: Tables 6.1, 6.3 and 6.4.
City of Patterson Development Impact Fee Study Update
33 Parks Cost per Capita
Table 6.7 shows the cost per capita of providing new parkland and park facilities at the existing facility standard, and at the Quimby standard. The cost per capita is shown separately for land and improvements. The cost per capita is shown separately for land and improvements. The costs per capita in this table will serve as the basis of three fees:
• A Quimby Act Fee in-lieu of land dedication. This fee is payable by residential development occurring in subdivisions.
• A Mitigation Fee Act Fee for land acquisition. This fee is payable by residential development not occurring in subdivisions.
• A Mitigation Fee Act Fee for parkland improvements. This fee is payable by all residential development.
A development project pays either the Quimby Act Fee in-lieu of land dedication, or the Mitigation Fee Act Fee for land acquisition, not both. All development projects pay the Mitigation Fee Act Fee for park improvements. In this case, the Quimby Act Fee in-lieu of land dedication and the Mitigation Fee Act Fee for land acquisition are the exact same amount.
Table 6.7: Cost per Capita - Existing Level of Service
Calculation Quimby Fee OR Impact Fee AND Impact Fee
Cost per Acre A $ 65,000 $ 65,000 $ 377,000
Level of Service Standard1
B 4.26 4.16 3.02
Total Cost per 1,000 capita C = A x B $ 276,900 $ 270,400 $ 1,138,540 Cost per Resident D = C / 1,000 $ 277 $ 270 $ 1,139
1 Acres per 1,000 residents.
Sources: Tables 6.3 and 6.4.
Land Improvements
Calculation Quimby Fee OR Impact Fee AND Impact Fee
Cost per Acre A $ 65,000 $ 65,000 $ 377,000
Level of Service Standard1
B 5.00 4.16 3.02
Total Cost per 1,000 capita C = A x B $ 325,000 $ 270,400 $ 1,138,540 Cost per Resident D = C / 1,000 $ 325 $ 270 $ 1,139
1 Acres per 1,000 residents.
Sources: Tables 6.3 and 6.4.
Land Improvements
Use of Fee Revenue
The City plans to use parkland and park facilities fee revenue to purchase parkland or construct improvements to add to the system of park facilities that serves new development. The City may City of Patterson Development Impact Fee Study Update
34 only use impact fee revenue to provide facilities and intensify usage of existing facilities needed to serve new development.
Fee Schedule
To calculate fees by land use type, the cost in park facilities is determined on a per resident basis for both land acquisition and improvement. These cost factors (shown in Table 6.7) are investment per capita based on the unit cost estimates and facility standards.
Table 6.8 shows the park land acquisition fee based on either the Quimby Act, or Mitigation Fee Act standard. The City would collect the fee based on only one of the two approaches as appropriate. Each fee includes a component for park improvements which is based maintaining the existing standard park improvements. The costs per capita from Table 6.7 are converted into a fee per average sized dwelling unit using the residential occupancy density assumption from Table 2.2. The fee per dwelling unit is converted into a fee per square foot by dividing the fee per average sized dwelling unit by the average square footage of dwelling units built recently in Patterson.
The total fee includes an administrative charge to fund costs that include: (1) legal, accounting, and other administrative support and (2) impact fee program administrative costs including revenue collection, revenue and cost accounting, mandated public reporting, and fee justification analyses.
Table 6.8: Park Facilities Fee Schedule
A B C = A x B D = C x 0.02 E = C + D F = E / Average
Cost Per Base Admin Fee per
Land Use Capita Density Fee1 Charge1, 2 Total Fee1 Sq. Ft.3 Subdivisions
Parkland (Quimby Act) $ 277 3.46 $ 958 $ 19 $ 977 $ 0.48 Improvements 1,139 3.46 3,941 79 4,020 1.99
Total $ 1,416 $ 4,899 $ 4,997 $ 2.47
Non-Subdivisions
Parkland (Mitigation Fee Act) $ 270 3.46 $ 934 $ 19 $ 953 $ 0.47 Improvements 1,139 3.46 3,941 79 4,020 1.99
Total $ 1,409 $ 4,875 $ 4,973 $ 2.46
Sources: Tables 2.2 and 6.7.
1 Fee per average sized dw elling unit.
2 Administrative charge of 2.0 percent for (1) legal, accounting, and other administrative support and (2) impact fee program administrative costs including revenue collection, revenue and cost accounting, mandated public reporting, and fee justification analyses.
3 Assumes average residential dw elling unit is 2,023 square feet based on building permit data from 2020 and 2021.
City of Patterson Development Impact Fee Study Update
35 Cost Per Base Admin Fee per
Land Use Capita Density Fee1 Charge1, 2 Total Fee1 Sq. Ft.3 Subdivisions
Parkland (Quimby Act) $ 325 3.46 $ 1,125 $ 23 $ 1,148 $ 0.57 Improvements 1,139 3.46 3,941 79 4,020 1.99
Total $ 1,464 $ 5,066 $ 5,168 $ 2.55
Non-Subdivisions
Parkland (Mitigation Fee Act) $ 270 3.46 $ 934 $ 19 $ 953 $ 0.47 Improvements 1,139 3.46 3,941 79 4,020 1.99
Total $ 1,409 $ 4,875 $ 4,973 $ 2.46
Sources: Tables 2.2 and 6.7.
1 Fee per average sized dw elling unit.
2 Administrative charge of 2.0 percent for (1) legal, accounting, and other administrative support and (2) impact fee program administrative costs including revenue collection, revenue and cost accounting, mandated public reporting, and fee justification analyses.
3 Assumes average residential dw elling unit is 2,023 square feet based on building permit data from 2020 and 2021.