Susana Alcala Wood, City Attorney Jorge Oseguera, City Auditor Mindy Cuppy, City Clerk Howard Chan, City Manager John Colville, City Treasurer City Council Report
915 I Street, 1st Floor
Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2021-01314 January 4, 2022 Consent Item 13
Title: Mitigation Fee Act Annual Report for the Year Ended June 30, 2021 (Noticed 12/22/2021)
Location: Districts 1, 3, 4, 5, 6, 7, and 8
Recommendation: Receive and file the Mitigation Fee Act Annual Report for the Year Ended June 30, 2021.
Contact: Eric Frederick, Senior Development Project Manager, (916) 808-5129, [email protected]
; Sheri Smith, Special Districts Manager, (916) 808-7204, [email protected], Department of Finance
Presenter: None.
Attachments:
1-Description/Analysis
2-Exhibit A: Mitigation Fee Act Annual Report for the Year Ended June 30, 2021
File ID: 2021-01314 Consent Item 13
January 4, 2022
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City of Sacramento
Description/Analysis
Issue Detail: The Mitigation Fee Act (California Government Code section 66000 et. seq., hereafter the Act) and City Code section 18.56.150 mandate an annual report be prepared regarding development impact fees charged by the City and made available to the public. The Mitigation Fee Act Annual Report for the Year Ended June 30, 2021 (attached as Exhibit A) fulfills the annual reporting requirements for the following development impact fee funds:
• 65
th Street Fee Fund
• Central City Fee Fund
• Greenbriar Development Agreement Fee Fund
• Jacinto Creek Planning Area Fee Fund
• North Natomas Drainage Fee Fund
• North Natomas Public Facilities Fee Fund
• North Natomas Public Facilities Land Acquisition Fee Fund • North Natomas Regional Park Land Acquisition Fee Fund • North Natomas Transit Fee Fund
• Railyards Fee Fund
• River District Fee Fund
• Willowcreek Fee Fund
The report presents the following information as required by the Act and City Code:
• A brief description of the type of fee in the account or fund. • The amount of the fee.
• The beginning and ending balance of the account or fund. • The amount of the fees collected, and interest earned. • An identification of each public improvement on which fees were expended and the amount of the expenditures on each improvement, including the total percentage of the cost of the public improvement that was funded by the fees. • 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. • A description of each interfund transfer or loan made from the account or fund, including the public improvement on which the transferred or loaned fees will be expended, and, in the case of an interfund loan, the date on which the loan will be repaid, and the rate of interest that the account or fund will receive on the loan.
File ID: 2021-01314 Consent Item 13
January 4, 2022
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City of Sacramento
• The amount of any refunds made once it has been determined that sufficient revenues have been collected to fund incomplete public improvements but an approximate date for commencement of construction has not been identified. • The amount of any automatic annual adjustment, including the basis of the calculation.
Pursuant to the Act and the City Code, the report included as Exhibit A was made available to the public on December 22, 2021.
Policy Considerations: Filing the required annual report with the City Council will satisfy the requirements of the Act and City Code.
Economic Impacts: Not applicable.
Environmental Considerations:
California Environmental Quality Act (CEQA): Under CEQA Guidelines, this report contains administrative activities that do not constitute a project and is therefore exempt from CEQA review (14 Cal Code Reg. § 15378(b)(2)).
Sustainability: Not applicable.
Commission/Committee Action: None.
Rationale for Recommendation: The Act and City Code section 18.56.150 require an annual report be filed with City Council for all the City’s impact fee funds. The attached report will satisfy the filing requirements for the impact fee funds included therein.
Financial Considerations: There are no financial impacts to any City funds.
Local Business Enterprise (LBE): Not applicable.
Mitigation Fee Act Annual Report
For the Year Ended June 30, 2021
Made Available to the Public on December 22, 2021
Received and Filed by the Sacramento City Council at its Meeting on January 4, 2022
City of Sacramento
Mitigation Fee Act Annual Report
For the Year Ended June 30, 2021
TABLE OF CONTENTS
Section Page
1. INTRODUCTION ................................................................................................................................. 1
2. BRIEF DESCRIPTION OF FEES ............................................................................................................. 2
3. FEE AMOUNTS ................................................................................................................................... 6
4. FUND BALANCES ................................................................................................................................ 7
5. FEES COLLECTED AND INTEREST EARNED ......................................................................................... 7
6. IDENTIFICATION OF PUBLIC IMPROVEMENTS ON WHICH FEES WERE EXPENDED ........................... 7
7. APPROXIMATE DATE OF COMMENCEMENT OF CONSTRUCTION ..................................................... 7
8. INTERF
UND TRANSFERS OR LOANS ................................................................................................... 7
9. REFUNDS MADE ................................................................................................................................. 7
10. AUTOMATIC ADJUSTMENTS .............................................................................................................. 8
EXHIBITS
A‐1. FY2020/21 65th Street Fees
A‐2. FY2020/21 Central City Fees
A‐3. FY2020/21 Greenbriar DA Fees
A‐4. FY2020/21 Jacinto Creek Planning Area (JCPA) Fees A‐5. FY2020/21 North Natomas Fees
A‐6. FY2020/21 Railyards Fees
A‐7. FY2020/21 River District Impact Fees
A‐8. FY2020/21 Willowcreek Fees
B. Annual Financial Report by Fun ds for the Fiscal Year Ended June 30, 2021 C. Identification of Public Improvements on which Fees were Expended
City of Sacramento FY2020/21 Mitigation Fee Act Annual Report Page 1
1. INTRODUCTION
The Mitigation Fee Act (California Government Code 66000 et. seq., hereafter the “Act”), more commonly known as Assembly Bill 1600, was enacted by the State of California in 1987. Section 66006(b) of the Act requires local agencies to report, every year and every fifth year, certain financial information regarding their development impact f ees. The requirement for an annual report also applies to fees for public facilities collected under development agreements entered into on or after January 1, 2004 (§65865(e)). The local agency must make this information available for review by the public and must present it at the next regularly scheduled public meeting not less than 15 days from when the information is made available to the p ublic.
This Fiscal Year (FY) 2020/21 annual report presents the information required by the Act for certain development impact fee funds established by the City of Sacramento, identified as follows:
a. 65th Street Fee Fund
b. Central City Fee Fund
c. Greenbriar DA Fee Fund
d. Jacinto Creek Planning Area (JCPA) Fee Fund
e. North Natomas Drainage Fee Fund
f. North Natomas Public Facilities Fee Fund
g. North Natomas Public Facilities Land Acquisition Fee (PFLAF) Fund h. North Natomas Regional Park Land Acquisition Fee (R PLAF) Fund i. North Natomas Transit Fee Fund
j. Railyards Fee Fund
k. River District Fee Fund
l. Willowcreek Fee Fund
For each fee deposited into these funds, the report is organized as follows:
Section 2: A brief description of the type of fee in the account or fun d.
Section 3: The amount of the fee.
Section 4: The beginning and ending balance of the account or fund.
Section 5: The amount of the fees collected and interest earned.
Section 6: An identification of each public improvement on which fees were expended and the amount of the expenditures on each improvement, including the total percentage of the cost of the public improvement that was funded by the fees.
Section 7: 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.
City of Sacramento FY2020/21 Mitigation Fee Act Annual Report Page 2
Section 8: A description of each interfund transfer or loan made from the account or fund, including the public improvement on which the transferred or loaned fees will be expended, and, in the case of an interfund loan, the date on which the loan will be repaid, and the rate of interest that the account or fund will receive on the loan.
Section 9: The amount of any refunds made once it has been determined that sufficient revenues have been collected to fund all projects.
Section 10: The amount of any automatic adjustment made under City Code section
18.56.120, including the basis of the calculation.
2. BRIEF DESCRIPTION OF FEES
Below is a brief description of the types of fees in the accounts or funds included in this report.
A portion of each fee, as described in their respective finance plans, is used to pay for administrative costs associated with each fee and planning costs associated with public facilities paid for wit h fee revenue.
a. 65th Street Fee: This fee is comprised of the following components to pay for specific facilities serving new development in the 65th Street area:
i. Transportation Component: This fee component is used to fund transportation improvements to promote a variety of travel modes and improve connectivity, including on‐site roadway and intersection improvements, tunnels, bike paths, street modifications, signals, sidewalks, ITS improvements, and landscaping. ii. Water Component: This fee component is used to fund the upsizing or replacement of existing water mains in order to serve new 65th Street Area development.
iii. Storm Drainage Component: This fee component is used to fund the upgrades to drainage facilities needed to accommodate new growth in the 65th Street Area.
The funded improvements are designed to improve water quality, limit stormwater runoff, improve efficiency of the system, and reduce/prevent flooding in the 65th Street Area.
iv. Sewer Component: This fee component is used to fund improvements to the existing sanitary sewer system needed to convey sewage from planned new development in the 65th Street Area into the citywide sewer system.
b. Central City Fee: This fee is comprised of the following components to fund infrastructure and public facilities needed to accommodate new development within the Central City Specific Plan Area:
i. Transportation Component: This component of the fee will fund transportation infrastructure and facilities to improve the multi‐modal transportation system by adding pedestrian, bicycle, transit and other improvements to efficiently support increased densities and a mix of uses in the plan area.
City of Sacramento FY2020/21 Mitigation Fee Act Annual Report Page 3
ii. Public Facilities Component: This component of the fee will fund public safety facilities (Police and Fire) needed to support anticipated levels of new development.
iii. Water Component: This component of the fee will fund water Backbone Infrastructure improvements to accommodate new development in the Central City Specific Plan Area.
iv. Sewer Component: This component of the fee will fund improvements to the existing combined sewer system needed to convey both sanitary sewage and stormwater from planned new development in the Central City Specific Plan Area into the combined sewer system and maintain system reliability.
c. Greenbriar DA Fee: This fee is collected under development agreement dated May 30, 2017, which is designated as City Agreement No. 2017‐0850. This fee includes Transit Fee and Public Facility Fee (the “GB Fees”). The Transit Fee shall contribute to transit facilities and programs in a manner determined at the discretion of the City. The Greenbriar Public Facility Fee comprises of three components ‐ the Regional Park Fee, the Fire Facilities Fee, and the Community Cent
er Fee. The GB Fees and its components
will be used to contribute to various regional and city‐wide funds. Brief description of each Public Facility Fee components is provided below:
i. Regional Park Component: This fee component shall contribute toward land acquisition and park development costs for a regional park in North Natomas in a manner determined at the discretion of the City.
ii. Fire Facilities Component: This fee component shall contribute toward fire facilities in a manner determined at the discretion of the City. iii. Community Center Component: This fee component shall contribute toward construction of a North Natomas regional community center in a manner determined at the discretion of the City.
d. JCPA Fee: This fee is comprised of Drainage, Channel, and Facilities components; a brief description of each is provided below:
i. Drainage Component: This fee component is used to pay for pipelines and detention basins associated with new development in the JCPA based on drainage shed.
ii. Channel Component: This fee component is used to pay for a drainage channel associated with new development in the JCPA based on drainage shed. iii. Facilities Component: This fee component is used to pay for water and roadway facilities, including water pipes, traffic signals, and associated appurtenances related to new development in the JCPA.
e. North Natomas Drainage Fee: This fee is used to pay for the design and construction of new storm drainage detention‐related facilities in each drainage basin that does not
City of Sacramento FY2020/21 Mitigation Fee Act Annual Report Page 4
have an established funding mechanism of its own and serves new development in the North Natomas community.
f. North Natomas Public Facilities Fee: This fee is used to pay for the following facilities that serve new development in the North Natomas community:
i. Roadway and Freeway Facilities: Expansion of existing construction of new roadway and freeway facilities as described in the Circulation Element of the North Natomas Community Plan and supporting reports prepared by Kittelson & Associates.
ii. Freeway and Roadway Landscaping: Landscaping improvements for freeway corridors and linear roadways.
iii. Fire Station: Design, construct, and equip two fire stations in North Natomas. iv. Library: Design, construct, and provide materials for one library in North Natomas. v. Police Substation and Equipment: Design, construct, and equip the North Natomas share of one 24,000 square foot police station.
vi. Community Center: Fund a portion of the cost of a community center (one of up to four community centers expected at buildout) in the town center, designed for both residential and business use.
vii. Bikeways and Shuttles: Construct 128,400 linear feet (approximately 24 miles) of bikeway and purchase shuttle buses.
g. North Natomas PFLAF: This fee is used to pay for the acquisition of public lands, including land used for open space, drainage systems, roadways, interchanges, transit facilities, parks, civic facilities, schools, and buffers to other land uses
h. North Natomas RPLAF: This fee is used to pay for the acquisition of regional park land in North Natomas.
i. North Natomas Transit Fee: This fee is used to pay for construction of Light Rail Transit stations that serve new development in the North Natomas community.
j. Railyards Impact Fee: This fee is comprised of the following components to partially fund construction of backbone infrastructure and public facilities improvements necessary to accommodate new residential and commercial uses generated by project development:
i. On‐Site Infrastructure Component: This component of the fee is used to pay for the following facilities that serve new development within the Railyards area:
1. Roadways: Construction of improvements to the transportation system to create an on‐site transportation system consisting of on‐site roadway and intersection facilities accommodating new bicyclists, pedestrians, and automobiles.
City of Sacramento FY2020/21 Mitigation Fee Act Annual Report Page 5
2. Storm Drainage: Construction of improvements to the storm drainage system consisting of new storm drainage facilities needed to collect, contain, and discharge to the public drainage system stormwater generated in the Railyards, including construction of a drainage pump station, berms, floodgates, and underground drainage lines.
3. Sanitary Sewer: Construction of the portion of the trunk sewer facilities needed to convey sanitary sewage generated by projects in the Railyards into the City sewer system, including the portion of trunk sewer facilities needed to convey Railyards sewage to the public sewer system.
4. Public Transit: Construction of public transit system facilities, including construction of the Railyard’s share of a light rail station located in the area and other transit facilities providing access for the Railyards residents, employees, and patrons to and from the Sacramento Valley Station.
5. Parks and Open Space Facilities: Construction of portions of Vista Park, South Park Paseo, Riverfront Park, connections to the Sacramento River and Vista Park, as well as open space in the Railyards area.
ii. I‐5/Richards Interchange Component: The purpose of the I‐5/Richards Interchange component of the fee is to fund freeway interchange facilities needed to improve freeway access to and from the Railyards area for Railyards residents, employees, and patrons.
iii. Community Facilities Component: This fee component is used to pay for the following facilities that serve new development within the Railyards area:
1. Community Center/Library Facilities: To fund a portion of the construction of facilities housing community center/library facilities that will be used by new Railyards residents, employees and patrons.
2. Public Safety Facilities: To fund a portion of the construction of new police and fire facilities serving the Railyards area.
k. River District Impact Fee: This fee is used to fund the cost of backbone infrastructure and public facilities that are needed in the River District to accommodate planned development as set forth in the River District Specific Plan, but are not funded by existing fee programs or other sources of revenues. Fee funded improvements include transportation, storm drainage, water, transportation and utility contingency, open space facilities, light rail station facilities, library facilities, and public safety facilities.
l. Willowcreek Fee: This fee is used to pay for the following facilities that se rve new
development in the Willowcreek development area:
i. Transportation: Construction of new transportation improvements which will serve new development in Willowcreek, including roadways, earthwork, traffic
City of Sacramento FY2020/21 Mitigation Fee Act Annual Report Page 6
handling, two emergency accesses, and new frontage improvements including curb, gutter, and sidewalk abutting Interstate 80.
ii. Joint Trench and Utility User Tax: Joint trench utilities and PG&E utility user taxes which will serve new development in Willowcreek.
iii. Sanitary Sewer Distribution: Construction of new sanitary sewer system extensions which will serve new development in Willowcreek.
iv. Water Improvements: Construction of new water distribution mains which will serve new development in Willowcreek.
v. Drainage Improvements: Construction of new storm drainage pipes which will serve new development in Willowcreek.
3. FEE AMOUNTS
The following details the amount of each fee for the year ended June 30, 2021, unless otherwise indicated.
a. 65th Street Fees:
See Exhibit A‐1. The 65th Street Fee is subject to an Economic Incentive Program. This Economic Incentive Program reduces the 65th Street Fee over a four‐year period ending October 1, 2021. While in place, revised Economic Incentive Program fees for the program take effect on October 1 of each year. Therefore, for this FY2020/21 report, fees as of July 1, 2020 and October 1, 2020 are provided in Exhibit A‐1.
b. Cent
ral City Fees:
See Exhibit A‐2. The Central City Fee is subject to a phased implementation of the full fee (Year 1 – 25%; Year 2 – 50%; Year 3 – 75%; and Year 4+ ‐ 100%). Prior to proceeding each year with the next step of the pha sed implementation, City staff is required to request the City Council’s authorization.
c. Greenbriar DA Fees:
See Exhibit A‐3
d. JCPA Fees:
See Exhibit A‐4.
e. North Natomas Fees:
See Exhibit A‐5.
f. Railyards Impact Fees:
See Exhibit A‐6.
City of Sacramento FY2020/21 Mitigation Fee Act Annual Report Page 7
g. River District Fees:
See Exhibit A‐7.
h. Willowcreek Fees:
This fee is assigned to undeveloped parcels of land. Exhibit A‐8 provides a list of remaining parcels and their assigned Willowcreek Fee.
4. FUND BALANCES
The beginning and ending fund balances for each fund or account for the year ended June 30, 2021, are provided in Exhibit B to this report.
5. FEES COLLECTED AND INTEREST EARNED
The fees collected and interest earned for each fund or account for the year ended June 30, 2021, are provided in Exhibit B to this report.
6. IDENTIFICATION OF PUBLIC IMPROVEMENTS ON WHICH FEES WERE EXPENDED For each fee district, an identification of each public improvement on which fees were expended and the amount of the expenditures on each improvement during the year ended June 30, 2021, including the total percentage of the cost of the public improvement that was funded by the fees, is provided in Exhibit C to thi s report.
7. APPROXIMATE DATE OF COMMENCEMENT OF CONSTRUCTION
At this time, no date for the commencement of construction of facilities is available as the City of Sacramento determines if sufficient funds exist to finance the public improvements based on the specific public facilities financing plans and nexus studies that establish the fees. Therefore, reference is made to each specific plan regardin g the funds needed to complete individual public improvements.
8. INTERFUND TRANSFERS OR LOANS
Information regarding interfund transfers or loans for the year ended June 30, 2021, is provided in Exhibit B to this report.
9. REFUNDS MADE
For the year ended June 30, 2021, no refunds have been made from surplus fees in any of the districts included in this report.
City of Sacramento FY2020/21 Mitigation Fee Act Annual Report Page 8
10. AUTOMATIC ADJUSTMENTS
All fees included in this report, including any fees that are part of an economic incentive program, are subject to an automatic adjustment to account for inflation. With the exception of the fees outlined below, all fees in‐place on July 1, 2020, were automatically increased on that date by 6.33%, which is the percentage increase in the Engineering News Record San Francisco Construction Cost Index from March 2019 to March 2020.
Below is a list of fees that were aut
omatically adjusted on July 1, 2020, using a different basis than that described above:
a. North Natomas Fees: Automatic adjustment amounts for each fee cat egory are shown in Exhibit A‐5.
b. Central City Fees: Automatic adjustment amounts for each fee category are shown in Exhibit A‐2.
Exhibit A‐1
FY2020/21 65th Street Fees
Basis Transportation Fee Water Fee Drainage Fee Sewer Fee Administration Fee Single Family per unit 1,309.02 1,522.94 2,322.10 2,390.82 226.11 Multifamily per unit 753.71 1,131.68 1,314.56 1,776.77 149.63 Office per sq. ft. 1.94 0.84 1.52 1.32 0.17 Retail per sq. ft. 1.97 0.44 1.61 0.71 0.14 Industrial per sq. ft. 1.34 0.42 1.43 0.67 0.11 Hotel per room 542.01 448.90 2,220.13 939.92 124.14 Basis Transportation Fee Water Fee Drainage Fee Sewer Fee Administration Fee Single Family per unit 1,309.02 2,050.54 3,125.69 3,218.80 291.51 Multifamily per unit 753.71 1,512.97 1,757.92 2,375.30 191.75 Office per sq. ft. 1.94 1.21 2.17 1.90 0.22 Retail per sq. ft. 1.97 0.67 2.39 1.05 0.19 Industrial per sq. ft. 1.34 0.61 2.05 0.95 0.14 Hotel per room 542.01 596.32 2,949.46 1,249.17 159.61 65th Street Area Fees
as of July 1, 2020
65th Street Area Fees
as of October 1, 2020
Exhibit A‐2
FY2020/21 Central City Fees
Basis Base Fee
Economic Incentive
(50%)
RES <750 SF Residential <750 SF per unit SF 4.26 2.13 RES >750 SF Residential >750 SF per unit 3,175.29 1,587.64 RETAIL Retail per sq. ft. 4.05 2.03 OFF Office per sq. ft. 5.44 2.72 IND Light Industrial per sq. ft. 2.64 1.32 HOTL Hotel per room 1,445.83 722.92 Land Use
Central City Impact Fee
as of July 1, 2020
Year 2 + 2020 Adjustment
Exhibit A‐3
FY2020/21 Greenbriar DA Fees
Final
BY LAND USE
dated 05/20/2020
Fee Type Land Use Type Density Pay Class Code As Of 07/01/19 As Of 07/01/20 $% Adjustment Basis Residential:
Public Facilities Fees
Regional Park Low Density Residential > 5,500 Sq Ft 433 2,203$ 2,343$ 139$ 6.330% ENR CCI Fire Low Density Residential > 5,500 Sq Ft 434 550$ 585$ 35$ 6.330% ENR CCI Community Center Low Density Residential > 5,500 Sq Ft 435 710$ 755$ 45$ 6.330% ENR CCI Transit Low Density Residential > 5,500 Sq Ft 436 785$ 834$ 50$ 6.330% ENR CCI 4,248$ 4,517$ 281$ 6.330% Public Facilities Fees
Regional Park Medium Density Residential ≤ 5,500 Sq Ft 433 1,402$ 1,491$ 89$ 6.330% ENR CCI Fire Medium Density Residential ≤ 5,500 Sq Ft 434 395$ 420$ 25$ 6.330% ENR CCI Community Center Medium Density Residential ≤ 5,500 Sq Ft 435 530$ 564$ 34$ 6.330% ENR CCI Transit Medium Density Residential ≤ 5,500 Sq Ft 436 653$ 694$ 41$ 6.330% ENR CCI 2,981$ 3,169$ 197$ 6.330% Multi-Family ( >2 attached units ):
Public Facilities Fees
Regional Park High Density Residential - Townhome ≤ 18 Units/Acre 433 1,036$ 1,101$ 66$ 6.330% ENR CCI Fire High Density Residential - Townhome ≤ 18 Units/Acre 434 344$ 365$ 22$ 6.330% ENR CCI Community Center High Density Residential - Townhome ≤ 18 Units/Acre 435 479$ 510$ 30$ 6.330% ENR CCI Transit High Density Residential - Townhome ≤ 18 Units/Acre 436 583$ 620$ 37$ 6.330% ENR CCI 2,442$ 2,597$ 161$ 6.330% Public Facilities Fees
Regional Park High Density Residential - Age Restricted 433 659$ 701$ 42$ 6.330% ENR CCI Fire High Density Residential - Age Restricted 434 275$ 292$ 17$ 6.330% ENR CCI Community Center High Density Residential - Age Restricted 435 278$ 296$ 18$ 6.330% ENR CCI Transit High Density Residential - Age Restricted 436 253$ 269$ 16$ 6.330% ENR CCI 1,465$ 1,558$ 97$ 6.330% Public Facilities Fees
Regional Park High Density Residential - Market > 18 Units/Acre 433 668$ 711$ 42$ 6.330% ENR CCI Fire High Density Residential - Market > 18 Units/Acre 434 292$ 310$ 18$ 6.330% ENR CCI Community Center High Density Residential - Market > 18 Units/Acre 435 429$ 456$ 27$ 6.330% ENR CCI Transit High Density Residential - Market > 18 Units/Acre 436 514$ 546$ 33$ 6.330% ENR CCI 1,902$ 2,023$ 126$ 6.330% Non-Residential:
Per Net Acre Per Net Acre
Public Facilities Fees
Regional Park Regional Commercial 433 14,847$ 15,787$ 940$ 6.330% ENR CCI Fire Regional Commercial 434 3,886$ 4,131$ 246$ 6.330% ENR CCI Community Center Regional Commercial 435 8,353$ 8,882$ 529$ 6.330% ENR CCI City of Sacramento
Greenbriar Fee Schedule
Fees Going Forward
Change 07/01/19 - 07/01/20
1 of 2
Final
BY LAND USE
dated 05/20/2020
Fee Type Land Use Type Density Pay Class Code As Of 07/01/19 As Of 07/01/20 $% Adjustment Basis Greenbriar Fee Schedule
Fees Going Forward
Change 07/01/19 - 07/01/20
Transit Regional Commercial 436 24,517$ 26,069$ 1,552$ 6.330% ENR CCI 51,602$ 54,869$ 3,411$ 6.330% Public Facilities Fees
Regional Park Shopping Center 433 14,847$ 15,787$ 940$ 6.330% ENR CCI Fire Shopping Center 434 4,184$ 4,449$ 265$ 6.330% ENR CCI Community Center Shopping Center 435 8,353$ 8,882$ 529$ 6.330% ENR CCI Transit Shopping Center 436 41,677$ 44,315$ 2,638$ 6.330% ENR CCI 69,061$ 73,433$ 4,564$ 6.330% end of schedule
2 of 2
Exhibit A‐4
FY2020/21 JCPA Fees
Water Roadways
Developer
& City
Planning
City Admin
(4% of
fees)
Watershed 1
Low‐Density ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ per unit Medium/Low Density 693 $ 28 $ 721 $ ‐$ ‐$ ‐$ 984 $ 238 $ ‐$ 49 $ 1,272 $ 1,992$ per unit Medium Density 558 $ 22 $ 581 $ ‐$ ‐$ ‐$ 766 $ 193 $ ‐$ 38 $ 997 $ 1,578$ per unit Office/Commercial ‐$
‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ per ac Watershed 2 (see note 1)
Low‐Density ‐ $ ‐$ ‐$ ‐$ ‐$ ‐$ 1,292 $ 252 $ ‐$ 62 $ 1,606 $ 1,606$ per unit Medium/Low Density ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 984 $ 238 $ ‐$ 49 $ 1,272 $ 1,272$ per unit Medium Density ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 766 $ 193 $ ‐$ 38 $ 997 $ 997 $ per unit Office/Commercial ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 8,294 $ 4,316 $ ‐$ 504 $ 13,114 $ 13,114$ per ac Watershed 3
Low‐Density 1,356$ 54 $ 1,410$ 1,108$ 44$ 1,152$ 1,292 $ 252 $ ‐$ 62 $ 1,606 $ 4,168$ per unit Medium/Low Density 1,090$ 44 $ 1,134$ 891$ 36$ 926$ 984 $ 238 $ ‐$ 49 $ 1,272 $ 3,332$ per unit Medium Density ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ per unit Office/Commercial 13,899$ 556 $ 14,455$ 11,353$ 454$ 11,807$ 8,294 $ 4,316 $ ‐$ 504 $ 13,114 $ 39,376$ per ac Watershed 4
Low‐Density ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ per unit Medium/Low Density ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ per unit Medium Density 1,162$ 46 $ 1,208$ ‐$ ‐$ ‐$ 766 $ 193 $ ‐$ 38 $ 997 $ 2,206$ per unit Office/Commercial ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ per ac Watershed 5
Low‐Density ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ per unit Medium/Low Density ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ per unit Medium Density ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ per unit Office/Commercial 24,708$ 988 $ 25,696$ 11,353$ 454$ 11,807$ 8,294 $ 4,316 $ ‐$ 504 $ 13,114 $ 50,616$ per ac Watershed 6
Low‐Density ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ per unit Medium/Low Density ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ per unit Medium Density 2,114$ 85 $ 2,199$ 717$ 29$ 746$ 766 $ 193 $ ‐$ 38 $ 997 $ 3,942$ per unit Office/Commercial
33,481$ 1,339$ 34,821$ 11,353$ 454$ 11,807$ 8,294 $ 4,316 $ ‐$ 504 $ 13,114 $ 59,741$ per ac Note 1: A portion of the parcels in Watershed 2 have already funded drainage improvements and will not be subject to the drainage fee.
Note 2: The Calistoga project has been removed from the Fee program as they are locking into 2016 fees subject to ENR Escalation.
Note 3: Built Out
Jacinto Creek Impact Fee as of July 1, 2020
Drainage 4% Admin Total
Drainage Channel 4% Admin Total
Channel
PFF Fee Components
Total PFF Total Fees
Exhibit A‐5
FY2020/21 North Natomas Fees
Final
BY LAND USE
dated 06/22/2020
Fee Type Land Use Pay Class Code As Of 07/01/19 As Of 07/01/20 $ % Adjustment Basis Residential:
Per Unit Per Unit
Public Facilities Fees <3250 270 6,647$ 6,608 $ (39) $ -0.59% Developer Agreement Transit Fees <3250 271 463$ 492 $ 29 $ 6.26% ENR CCI Land Acquisition <3250 272 1,752$ 1,752$ -$ 0.00% No Change Regional Park Fees <3250 273 1,492$ 1,509$ 17$ 1.14% CPI 10,354$ 10,361$ 7$ 0.07% Public Facilities Fees >5000 270 9,164$ 9,188 $ 24 $ 0.26% Developer Agreement Transit Fees >5000 271 556$ 591 $ 35 $ 6.29% ENR CCI Land Acquisition >5000 272 2,713$ 2,713$ -$ 0.00% No Change Regional Park Fees >5000 273 2,344$ 2,370$ 26$ 1.11% CPI 14,777$ 14,862$ 85$ 0.58% Public Facilities Fees 3250-5000 270 7,906$ 7,898 $ (8) $ -0.10% Developer Agreement Transit Fees 3250-5000 271 509$ 542 $ 33 $ 6.48% ENR CCI Land Acquisition 3250-5000 272 2,233$ 2,233$ -$ 0.00% No Change Regional Park Fees 3250-5000 273 1,918$ 1,939$ 21$ 1.09% CPI 12,566$ 12,612$ 46$ 0.37% Public Facilities Fees Age-Restricted SF 270 6,829$ 6,714 $ (115) $ -1.68% Developer Agreement Transit Fees Age-Restricted SF 271 364$ 387 $ 23 $ 6.32% ENR CCI Land Acquisition Age-Restricted SF 272 3,224$ 3,224$ -$ 0.00% No Change Regional Park Fees Age-Restricted SF 273 2,800$ 2,831$ 31$ 1.11% CPI 13,217$ 13,156$ (61)$ -0.46% City of Sacramento
North Natomas Development Fee Schedule
Fees Going Forward
Change 07/01/19 - 07/01/20
1 of 6
Final
BY LAND USE
dated 06/22/2020
Fee Type Land Use Pay Class Code As Of 07/01/19 As Of 07/01/20 $ % Adjustment Basis North Natomas Development Fee Schedule
Fees Going Forward
Change 07/01/19 - 07/01/20
Multi-Family ( >2 attached units ):
Per Unit Per Unit
Public Facilities Fees >18 units/acre 270 4,925$ 4,871 $ (54) $ -1.10% Developer Agreement Transit Fees >18 units/acre 271 364$ 387 $ 23 $ 6.32% ENR CCI Land Acquisition Fees >18 units/acre 272 802$ 802 $ - $ 0.00% No Change Regional Park Fees >18 units/acre 273 711$ 719 $ 8 $ 1.13% CPI 6,802$ 6,779 $ (23) $ -0.34% Public Facilities Fees 12-18 units/acre 270 5,786$ 5,739 $ (47) $ -0.81% Developer Agreement Transit Fees 12-18 units/acre 271 414$ 440 $ 26 $ 6.28% ENR CCI Land Acquisition Fees 12-18 units/acre 272 1,277$ 1,277$ -$ 0.00% No Change Regional Park Fees 12-18 units/acre 273 1,102$ 1,114$ 12$ 1.09% CPI 8,579$ 8,570$ (9)$ -0.10% Public Facilities Fees 8-12 units/acre 270 6,647$ 6,608 $ (39) $ -0.59% Developer Agreement Transit Fees 8-12 units/acre 271 463$ 492 $ 29 $ 6.26% ENR CCI Land Acquisition Fees 8-12 units/acre 272 1,752$ 1,752$ -$ 0.00% No Change Regional Park Fees 8-12 units/acre 273 1,492$ 1,509$ 17$ 1.14% CPI 10,354$ 10,361$ 7$ 0.07% Public Facilities Fees Age-Restricted Apts 270 3,265$ 3,225 $ (40) $ -1.23% Developer Agreement Transit Fees Age-Restricted Apts 271 179$ 190 $ 11 $ 6.15% ENR CCI Land Acquisition Fees Age-Restricted Apts 272 805$ 805 $ - $ 0.00% No Change Regional Park Fees Age-Restricted Apts 273 701$ 708 $ 7 $ 1.00% CPI 4,950$ 4,928 $ (22) $ -0.44% Public Facilities Fees Age-Restricted Congr Care 270 1,050$ 1,149 $ 99 $ 9.43% Developer Agreement Transit Fees Age-Restricted Congr Care 271 99$ 105 $ 6 $ 6.06% ENR CCI Land Acquisition Fees Age-Restricted Congr Care 272 425$ 425 $ - $ 0.00% No Change Regional Park Fees Age-Restricted Congr Care 273 367$ 372 $ 5 $ 1.36% CPI 1,941$ 2,051 $ 110 $ 5.67% 2 of 6
Final
BY LAND USE
dated 06/22/2020
Fee Type Land Use Pay Class Code As Of 07/01/19 As Of 07/01/20 $ % Adjustment Basis North Natomas Development Fee Schedule
Fees Going Forward
Change 07/01/19 - 07/01/20
Non-Residential:
Per Net Acre Per Net Acre
Public Facilities Fees Community Commercial 270 133,646$ 143,677 $ 10,031 $ 7.51% Developer Agreement Transit Fees Community Commercial 271 19,691$ 20,937 $ 1,246 $ 6.33% ENR CCI Land Acquisition Fees Community Commercial 272 18,190$ 18,190 $ - $ 0.00% No Change Regional Park Fees Community Commercial 273 15,795$ 15,971 $ 176 $ 1.11% CPI 187,322$ 198,775 $ 11,453 $ 6.11% Public Facilities Fees Convalescent Care/Nursing 270 41,324$ 45,596 $ 4,272 $ 10.34% Developer Agreement Transit Fees Convalescent Care/Nursing 271 4,031$ 4,287$ 256$ 6.35% ENR CCI Land Acquisition Fees Convalescent Care/Nursing 272 18,190$ 18,190 $ - $ 0.00% No Change Regional Park Fees Convalescent Care/Nursing 273 15,795$ 15,971 $ 176 $ 1.11% CPI 79,340$ 84,044 $ 4,704 $ 5.93% Public Facilities Fees Convenience Commercial 270 224,468$ 245,381 $ 20,913 $ 9.32% Developer Agreement Transit Fees Convenience Commercial 271 38,220$ 40,639 $ 2,419 $ 6.33% ENR CCI Land Acquisition Fees Convenience Commercial 272 18,190$ 18,190 $ - $ 0.00% No Change Regional Park Fees Convenience Commercial 273 15,795$ 15,971 $ 176 $ 1.11% CPI 296,673$ 320,181 $ 23,508 $ 7.92% Public Facilities Fees EC Commercial 270 133,646$ 143,677 $ 10,031 $ 7.51% Developer Agreement Transit Fees EC Commercial 271 19,691$ 20,937 $ 1,246 $ 6.33% ENR CCI Land Acquisition Fees EC Commercial 272 18,190$ 18,190 $ - $ 0.00% No Change Regional Park Fees EC Commercial 273 15,795$ 15,971 $ 176 $ 1.11% CPI 187,322$ 198,775 $ 11,453 $ 6.11% Public Facilities Fees Highway Commercial 270 135,564$ 145,986 $ 10,422 $ 7.69% Developer Agreement Transit Fees Highway Commercial 271 20,267$ 21,550 $ 1,283 $ 6.33% ENR CCI Land Acquisition Fees Highway Commercial 272 18,190$ 18,190 $ - $ 0.00% No Change Regional Park Fees Highway Commercial 273 15,795$ 15,971 $ 176 $ 1.11% CPI 189,816$ 201,697 $ 11,881 $ 6.26% 3 of 6
Final
BY LAND USE
dated 06/22/2020
Fee Type Land Use Pay Class Code As Of 07/01/19 As Of 07/01/20 $ % Adjustment Basis North Natomas Development Fee Schedule
Fees Going Forward
Change 07/01/19 - 07/01/20
Public Facilities Fees Light Industrial w/ <20% Office 270 42,451$ 42,916 $ 465 $ 1.10% Developer Agreement Transit Fees Light Industrial w/ <20% Office 271 3,475$ 3,694$ 219$ 6.30% ENR CCI Land Acquisition Fees Light Industrial w/ <20% Office 272 18,190$ 18,190 $ - $ 0.00% No Change Regional Park Fees Light Industrial w/ <20% Office 273 15,795$ 15,971 $ 176 $ 1.11% CPI 79,911$ 80,771 $ 860 $ 1.08% Public Facilities Fees Light Industrial w/ 20%-50% Office 270 52,099$ 53,304 $ 1,205 $ 2.31% Developer Agreement Transit Fees Light Industrial w/ 20%-50% Office 271 4,691$ 4,988$ 297$ 6.33% ENR CCI Land Acquisition Fees Light Industrial w/ 20%-50% Office 272 18,190$ 18,190 $ - $ 0.00% No Change Regional Park Fees Light Industrial w/ 20%-50% Office 273 15,795$ 15,971 $ 176 $ 1.11% CPI 90,775$ 92,453 $ 1,678 $ 1.85% Public Facilities Fees Office EC 30 270 74,612$ 77,542 $ 2,930 $ 3.93% Developer Agreement Transit Fees Office EC 30 271 7,528$ 8,005$ 477$ 6.34% ENR CCI Land Acquisition Fees Office EC 30 272 18,190$ 18,190 $ - $ 0.00% No Change Regional Park Fees Office EC 30 273 15,795$ 15,971 $ 176 $ 1.11% CPI 116,125$ 119,708 $ 3,583 $ 3.09% Public Facilities Fees Office EC 40 270 95,504$ 98,929 $ 3,425 $ 3.59% Developer Agreement Transit Fees Office EC 40 271 10,424$ 11,083 $ 659 $ 6.32% ENR CCI Land Acquisition Fees Office EC 40 272 18,190$ 18,190 $ - $ 0.00% No Change Regional Park Fees Office EC 40 273 15,795$ 15,971 $ 176 $ 1.11% CPI 139,913$ 144,173 $ 4,260 $ 3.04% Public Facilities Fees Office EC 65 270 145,184$ 149,241 $ 4,057 $ 2.79% Developer Agreement Transit Fees Office EC 65 271 16,793$ 17,855 $ 1,062 $ 6.32% ENR CCI Land Acquisition Fees Office EC 65 272 18,190$ 18,190 $ - $ 0.00% No Change Regional Park Fees Office EC 65 273 15,795$ 15,971 $ 176 $ 1.11% CPI 195,962$ 201,257 $ 5,295 $ 2.70% Public Facilities Fees Office EC 80 270 172,658$ 176,926 $ 4,268 $ 2.47% Developer Agreement 4 of 6
Final
BY LAND USE
dated 06/22/2020
Fee Type Land Use Pay Class Code As Of 07/01/19 As Of 07/01/20 $ % Adjustment Basis North Natomas Development Fee Schedule
Fees Going Forward
Change 07/01/19 - 07/01/20
Transit Fees Office EC 80 271 20,267$ 21,550 $ 1,283 $ 6.33% ENR CCI Land Acquisition Fees Office EC 80 272 18,190$ 18,190 $ - $ 0.00% No Change Regional Park Fees Office EC 80 273 15,795$ 15,971 $ 176 $ 1.11% CPI 226,910$ 232,637 $ 5,727 $ 2.52% Public Facilities Fees Office/Hospital EC 50 270 112,768$ 116,393 $ 3,625 $ 3.21% Developer Agreement Transit Fees Office/Hospital EC 50 271 12,739$ 13,545 $ 806 $ 6.33% ENR CCI Land Acquisition Fees Office/Hospital EC 50 272 18,190$ 18,190 $ - $ 0.00% No Change Regional Park Fees Office/Hospital EC 50 273 15,795$ 15,971 $ 176 $ 1.11% CPI 159,492$ 164,099 $ 4,607 $ 2.89% Public Facilities Fees Regional Commercial 270 122,030$ 130,716 $ 8,686 $ 7.12% Developer Agreement Transit Fees Regional Commercial 271 17,372$ 18,471 $ 1,099 $ 6.33% ENR CCI Land Acquisition Fees Regional Commercial 272 18,190$ 18,190 $ - $ 0.00% No Change Regional Park Fees Regional Commercial 273 15,795$ 15,971 $ 176 $ 1.11% CPI 173,387$ 183,348 $ 9,961 $ 5.74% Public Facilities Fees Transit Commercial 270 182,684$ 198,452 $ 15,768 $ 8.63% Developer Agreement Transit Fees Transit Commercial 271 29,531$ 31,401 $ 1,870 $ 6.33% ENR CCI Land Acquisition Fees Transit Commercial 272 18,190$ 18,190 $ - $ 0.00% No Change Regional Park Fees Transit Commercial 273 15,795$ 15,971 $ 176 $ 1.11% CPI 246,200$ 264,014 $ 17,814 $ 7.24% Public Facilities Fees Village Commercial 270 181,895$ 197,707 $ 15,812 $ 8.69% Developer Agreement Transit Fees Village Commercial 271 29,531$ 31,401 $ 1,870 $ 6.33% ENR CCI Land Acquisition Fees Village Commercial 272 18,190$ 18,190 $ - $ 0.00% No Change Regional Park Fees Village Commercial 273 15,795$ 15,971 $ 176 $ 1.11% CPI 245,411$ 263,269 $ 17,858 $ 7.28% Stadium:
Per Net Acre Per Net Acre
Public Facilities Fees Stadium 270 117,982$ 130,893 $ 12,911 $ 10.94% Developer Agreement 5 of 6
Final
BY LAND USE
dated 06/22/2020
Fee Type Land Use Pay Class Code As Of 07/01/19 As Of 07/01/20 $ % Adjustment Basis North Natomas Development Fee Schedule
Fees Going Forward
Change 07/01/19 - 07/01/20
Transit Fees Stadium 271 19,536$ 20,773 $ 1,237 $ 6.33% ENR CCI Land Acquisition Fees Stadium 272 11,117$ 11,117 $ - $ 0.00% No Change Regional Park Fee Stadium 273 15,795$ 15,971 $ 176 $ 1.11% CPI 164,430 178,754 14,324 $ 8.71%
end of schedule
6 of 6
Exhibit A‐6
FY2020/21 Railyards Fees
Basis Total Fee
RES <450 SF Residential <450 SF per unit 4,673.00
RES 450-750 SF Residential 450-750 SF per unit 6,112.00 RES >750 SF Residential >750 SF per unit 7,190.00
RETAIL Retail per sq. ft. 14.51
OFF Office per sq. ft. 11.78
FLEX Flexible Mixed-Use Office per sq. ft. 12.00
COURTHOUSE Courthouse per sq. ft. 9.62
KAISER Kaiser Facilities per sq. ft. 22.16
HOTEL Hotel per room 5,323.00
MLS MLS Stadium - 8,269,578.00
Basis Total Fee
RES <450 SF Residential <450 SF per unit 5,421.00
RES 450-750 SF Residential 450-750 SF per unit 7,091.00 RES >750 SF Residential >750 SF per unit 8,341.00
RETAIL Retail per sq. ft. 17.05
OFF Office per sq. ft. 13.84
FLEX Flexible Mixed-Use Office per sq. ft. 14.08
COURTHOUSE Courthouse per sq. ft. 11.38
KAISER Kaiser Facilities per sq. ft. 26.07
HOTEL Hotel per room 6,265.00
MLS MLS Stadium - 9,537,313.00
Land Use
Land Use
Railyards Impact Fee
as of October 7, 2020
Railyards Impact Fee
as of July 1, 2020
Exhibit A‐7
FY2020/21 River District Impact Fees
Basis Base Fee Economic Incentive*
RES Residential per unit 7,067.10 3,533.55 COMM/RET Commercial/Retail per sq. ft. 15.74 7.87 OFF Office per sq. ft. 12.41 6.21 IND Light Industrial per sq. ft. 8.27 4.13 HOTL Hotel per room 3,917.05 1,958.53 *Economic Incentive Limitations:
‐Overall maximum of 1,000 residential dwelling units are eligible for the incentive program.
No more than 200 dwelling units are eligible for any single development pro ject. ‐Overall maximum of 500,000 SF of office development is eligible for the incentive program.
No more than 200,000 SF is eligible for any single office development. ‐Overall maximum of 100,000 SF of retail development is eligible for the incentive program.
No more than 25,000 SF is eligible for any single retail de velopment. as of July 1, 2020
River District Impact Fee
Land Use
Exhibit A‐8
FY2020/21 Willowcreek Fees
Assessor's
Parcel Number Fee per Parcel
225-0220-123-0000 $121,658
225-0220-124-0000 $215,912
274-0030-036-0000 $9,617
274-0030-083-0000 $559,944
274-0030-084-0000 $282,819
274-0440-009-0000 $5,657
* Excludes undevelopable parcels and parcels owned by a public agency.
Willowcreek Fees
as of July 1, 2020*
Exhibit B
Annual Financial Report by Funds
For the Fiscal Year Ended June 30, 2021
City of Sacramento
Development Impact Fees
Annual Financial Report By Funds for the Fiscal Year Ending June 30, 2021 Impact Fee Interest Total Ending
Fund Description Fund Beginning Balance1 Revenue1 Income1 Transfer In/(Out)1 Available1 Expenditures1 Balance1 Willowcreek Fee District Fund 3008 2,235,506 1,309,557 19,628 3,564,691 877,125 2,687,566 Jacinto Creek Planning Area 3203 2,125,230 665 21,394 2,147,289 48,704 2,098,585 NNFP Drainage Fee Fund 3205 34,123 351 34,473 1,622 32,851 NNFP Public Facilities Fee Fnd 3206 27,835,649 1,894,527 2 347,548 30,077,724 12,457,952 6 17,619,771 NNFP Transit Fee Fund 3207 11,238,214 398,311 117,100 ‐ 4 11,753,625 12,143 11,741,482 NNFP Pub Land Acquisition Fee 3208 4,729,043 585,574 44,273 5,358,890 1,485,089 3,873,802 NNFP Reg Park Land Acquisition 3209 1,249,999 525,087 13,787 ‐ 5 1,788,873 437,833 6 1,351,040 Downtown Impact Fee Fund 3210 1,182,478 311,457 11,813 1,505,747 291,672 1,214,076 Railyards Impact Fee Fund 3211 (129,723) 3 2,451,718 5,485 2,327,480 (124,598) 2,452,078 River District Impact Fee Fund (Formerly Richard Blvd.) 3212 827,871 2,223 8,512 838,606 6,810 831,797 65th Street Impact Fee Fund 3214 1,075,989 11,058 1,087,047 4,515 1,082,532 Greenbriar DA Fee Fund7 3216 1,946,738 1,375,008 16,695 3,338,441 1,381,842 1,956,600 ‐ ‐ ‐ ‐ 54,351,118 8,854,126 617,643 ‐ 63,822,888 16,880,708 46,942,179 1Prepared using the cash basis of accounting. Revenues and expenditures are reported in the accounting period in which they are received or disbursed, respectively. 2Impact Fee Revenue is net of $966k refund.
3Due to timing of expenditures and collection of development impact fee. 4No cash is available in the Greenbriar DA Fee Fund to pay inter‐fund loan from Transit Fee Fund in FY21. The inter‐fund loan of $2.6 million from NNFP Transit Fee Fund to Greenbriar DA Fee Fund was authorized in FY20 for the North Natomas Community Center and Aquatic Complex Project; earning interest at the Pool A rate; and will be repaid when the City Manager determines that cash for that purpose is available in the Greenbriar DA Fee program or when repayment is required for the allowable purposes on the Green Line, whichever occurs first. 5No cash is available in the NN Regional Park Land Acquisition Fee Fund to pay inter‐fund loans from Transit Fee Fund in FY21. The inter‐fund loans were obtained to pay debt service on the Park Bonds and call a portion of the principal of the Park Bonds; earning interest at the Pool A rate; and will be repaid when the City Manager determines that cash for that purpose is available in the NN Reg Park Land Acquisition Fee program or when repayment is required for the allowable purposes on the Green Line, whichever occurs firts. 6Cash in the NNFP Reg Park Land Acquisition Fee and NNFP Public Facilities Fee programs are used to pay the principal and interest on bonds issued to finance the acquisition of the North Natomas Regional Park. The 2015 Refunding Revenue Bonds issued on June 2015 and the 2006 Capital Improvement Revenue Bonds, Series E issued on December 2006 refunded the Park Bonds. Due December 1, 2020 and December 1, 2033, respectively, bearing interest rates of 3% to 5.25%. 7The requirement for an annual report also applies to fees for public facilities collected under development agreements entered into on or after January 1, 2004 (§65865(e)).
Exhibit C
Identification of Public Improvements on
which Fees were Expended
For the Fiscal Year Ended June 30, 2021
20/21 % Funded
Fund Description Fund Expenditure Description Expenditures with Dev Fee Willowcreek Fee District Fund 3008 Administrative Services 26,089$ 100% Willowcreek Fee District Fund 3008 Developer Reimbursements 851,036 100% Willowcreek Fee District Fund Total 877,125
Jacinto Creek Planning Area 3203 Administrative Services 8,589 100% Jacinto Creek Planning Area 3203 Developer Reimbursements 40,115 100% Jacinto Creek Planning Area Total 48,704
NNFP Drainage Fee Fund 3205 Administrative Services 1,622 100% NNFP Drainage Fee Fund Total 1,622
NNFP Public Facilities Fee Fnd 3206 Administrative Services 137,621 100% NNFP Public Facilities Fee Fnd 3206 Del Paso Improvements 1,400,000 NNFP Public Facilities Fee Fnd 3206 Fire Statiion 43 ‐ Construction 24,924 NNFP Public Facilities Fee Fnd 3206 North Natomas Community/Aquatic Center 10,251,118 100% NNFP Public Facilities Fee Fnd 3206 North Natomas Freeway Monitoring 8,665 100% NNFP Public Facilities Fee Fnd 3206 2015 Refunding 342,525 1 100% NNFP Public Facilities Fee Fnd 3206 2006 Series E CIRBS 293,101 1 100% NNFP Public Facilities Fee Fnd Total 12,457,952
NNFP Transit Fee Fund 3207 Administrative Services 12,143 100% NNFP Transit Fee Fund Total 12,143
NNFP Pub Land Acquisition Fee 3208 Administrative Services 97,557 100% NNFP Pub Land Acquisition Fee 3208 Developer Reimbursements 1,387,532 100% NNFP Pub Land Acquisition Fee Total 1,485,089
NNFP Reg Park Land Acquisition 3209 Administrative Services 15,787 100% NNFP Reg Park Land Acquisition 3209 2006 Series E CIRBS 422,046 1 100% NNFP Reg Park Land Acquisition Total 437,833
Downtown Impact Fee Fund 3210 Administrative Services 43,563 100% Downtown Impact Fee Fund 3210 Downtown Mobility Project 248,108 100% Downtown Impact Fee Fund Total 291,672
Railyards Impact Fee Fund 3211 Administrative Services (124,598) 2 100% Railyards Impact Fee Fund Total (124,598)
River District Impact Fee Fund (Formerly Richard Blvd.) 3212 Administrative Services 6,810 100% River District Impact Fee Fund (Formerly Richard Blvd.) Total 6,810 65th Street Impact Fee Fund 3214 Administrative Services 4,515 100% 65th Street Impact Fee Fund Total 4,515
Greenbriar DA Fee Fund 3216 Administrative Services 11,936 100% Greenbriar DA Fee Fund 3216 North Natomas Community/Aquatic Center 1,369,906 100% Greenbriar DA Fee Fund Total 1,381,842
Grand Total 16,880,708$
1Cash in the NNFP Reg Park Land Acquisition Fee and NNFP Public Facilities Fee programs are used to pay the principal and interest on bonds issued to finance the acquisition of the North Natomas Regional Park. The 2015 Refunding Revenue Bonds issued on June 2015 and the 2006 Capital Improvement Revenue Bonds, Series E issued on December 2006 refunded the Park Bonds. Due December 1, 2020 and December 1, 2033, respectively, bearing interest rates of 3% to 5.25%. 2Current and future revenues are not expected to cover prior year administrative costs. These costs were charged back to General Fund.
City of Sacramento
Fiscal Year 2021
Expenditures
AB1600 Report