Staff Report - Mitigation Fee Act Five-Year Report for the Period Ended June 30, 2022 — Sacramento City Council, January 10, 2023

City of Sacramento
City Council - 5PM Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2022-02155 1/10/2023 Consent Item 15.

Mitigation Fee Act Five-Year Report for the Period Ended June 30, 2022 (Noticed 12/22/2022) File ID: 2022-02155
Location: Districts 1,3,4,6 and 8
Recommendation: Pass a Motion to receive and file the Mitigation Fee Act Five-Year Report for the Fiscal Year Ended June 30, 2022.

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-Mitigation Fee Act Five-Year Report
Description/Analysis
Issue Detail: The Mitigation Fee Act (California Government Code Section 66000 et. seq., hereafter the “Act”) requires that every five years the City report certain information regarding unexpended development impact fees. This report was made available to the public before being received and filed with City Council. The Mitigation Fee Act Five-Year Report for the Fiscal Year Ended June 30, 2022 (Attachment 2) fulfills the five-year reporting requirement for the following development impact fee funds:
· 65th Street Area Fee Fund
· Jacinto Creek Planning Area (JCPA) Fee Fund
· North Natomas Drainage Fee Fund
· North Natomas Public Facilities Fee Fund
· North Natomas Public Facilities Land Acquisition Fee (PFLAF) Fund · North Natomas Regional Park Land Acquisition Fee (RPLAF) Fund

Page 1 of 2 ends

File ID: 2022-02155 1/10/2023 Consent Item 15.
· North Natomas Transit Fee Fund
· Willowcreek Fee Fund
The report presents the following information as required by the Act:
· Identifies the purposes to which the fees are to be put. · Demonstrates a reasonable relationship between the fees and the purposes for which they have been charged.
· Identifies all funding sources and amounts of funding anticipated to complete the financing of incomplete improvements, if any.
· Designates the approximate dates on which the funding of incomplete improvements is expected to be deposited into the appropriate fund or account.

Pursuant to the Act, the report included as Attachment 2 was made available to the public on December 22, 2022.

Policy Considerations: Filing the required five-year report will satisfy the requirements of the Act.

Economic Impacts: Not applicable.

Environmental Considerations:

California Environmental Quality Act (CEQA): Under the CEQA Guidelines, this report constitutes administrative activities that do not constitute a “project” as defined by the CEQA Guidelines section 15378(b)(2).

Sustainability: Not applicable.

Commission/Committee Action: None.

Rationale for Recommendation: The Act requires a report be filed every five years with the Council for all unexpended amounts contained in the City’s impact fee funds.

Financial Considerations: There are no financial impacts to any City funds.

Local Business Enterprise (LBE): Not applicable.

Page 2 of 2 ends

MiƟgaƟon Fee Act Five‐Year Report
65th Str
eet Area Impact Fees
Jacinto Creek Planning Area Impact Fees
North Natomas Area Impact Fees
Willowcreek Area Impact Fees
Fisc
al Year Ended June 30, 2022
December 22, 2022

CITY OF SACRAMENTO

MITIGATION FEE ACT FIVE-YEAR REPORT TABLE OF CONTENTS

TABLE OF CONTENTS

Page No.

Section I – Introduction .................................................................................................... 1 Purpose ..................................................................................................................... 1 Organization and Contents of Report ......................................................................... 2

Section II – 65th Street Area Impact Fee Program .......................................................... 3 Transportation Impact Fee ......................................................................................... 3 Water Impa ct Fee ...................................................................................................... 5 Storm Drainage Impact Fee ....................................................................................... 7 Sanitary Sewe r Impact Fee ........................................................................................ 8

Section III – Jacinto Creek Planning Area Impact Fee Program ................................... 11 Roadway Impac t Fee ............................................................................................... 11 Water Impact Fee .................................................................................................... 12 Storm Drainage Im pact Fee ..................................................................................... 14 Channel Impact Fee ................................................................................................. 15

Section IV – North Natomas Area Impact Fee Program ................................................ 17 Drainage Impac t Fee ............................................................................................... 17 Public Facilities Impact Fee ..................................................................................... 19 Public Facilities Land Ac quisition Impact Fee .......................................................... 22 Regional Park Land Acqui sition Impact Fee ............................................................ 23 Transit Impact Fee ................................................................................................... 25

Section V – Willowcreek Area Impact Fee Program ...................................................... 27 Construction Im pact Fee .......................................................................................... 27

CITY OF SACRAMENTO

MITIGATION FEE ACT FIVE YEAR REPORT SECTION I

1 SECTION I

INTRODUCTION

The City of Sacramento (the “City”) imposes impact fees pursuant to the Mitigation Fee Act (California Government Code section 66 000 et seq., hereafter the “Act”) on new development for the purpose of defraying all or a portion of t he cost of public facilities associated with or required to support new development. The types of development for which impact fees are generally charged include new residential dwelling units, non- residential buildings, and commercial and residential additions or changes in use of existing buildings. These types of development stress existing public facilities and triggers demand for new and improved faciliti es. Therefore, usin g impact fee revenues to support the demand for new and improved facilities can pr ovide consistent levels of service for residents.

For the City to charge impact fees, the City is required to identify a reasonable relationship between the need for public facilities and the type of proposed development. In addition, the City may only utilize the fee revenues for the specific type of public facilities for which purpose the fee was paid. The City establishes separate funds for each impact fee program.

When an impact fee is paid, the payment is credited to the appropriate fund. Interest earned on the money in each fund is credited to such fund.

PURPOSE

This report was prepared on behalf of the City to fulfill the five-year reporting requirements set forth in the Act. Section 66001(d) of the Act requires local agencies to report for the fifth fiscal year following the first deposit of impact fees into the account or fund, and every five years thereafter, certain information rega rding unexpended deve lopment impact fee revenue.

This report presents the five -year findings required by the Act for the City Development Impact Fee Programs (“Program” or “Programs”) listed below as of June 30, 2022.

 65
th Street Area
 Jacinto Creek Planning Area (JCPA)
 North Natomas Area
 Willowcreek Area

CITY OF SACRAMENTO

MITIGATION FEE ACT FIVE YEAR REPORT SECTION I

2 Pursuant to California Government Code section 66001(d), the following requirements are addressed within this report for each Program’s Development Impact Fees (“Impact Fees”):

 Identify the purpose to wh ich the fee is to be put.
 Demonstrate a reasonable relationship between the fee and the purpose for which it is charged.
 Identify all sources and am ounts of funding anticipated to complete financing of incomplete improvements.
 Designate the approximate dates on which the identifi ed funding referred to is expected to be deposited into the appropriate account or fund.

ORGANIZATION AND CONTENTS OF REPORT

General information for each Program and corresponding Impact Fees follows in Section II through Section V. Information includes the use, purpose, and relationship of the fee to the public facilities funded by each Program’s Impact Fees. In addition, fund balances for each Program’s Impact Fees are provided as of June 30, 2022. Fund balances for each Program’s Impact Fees have been identified as the “Available Fund Balance” and allocated amongst the incomplete projects and outstanding obligations in Table 1 of each Section of the report. Please be advised, the Available Fund Balance allocations presented in Table 1 for each Program’s Impact Fees are not dedicated funds for that specific incomplete project or outstanding obligation. Fund balances will be used for incomplete projects and outstanding obligations at the City’s discretion based on funding and infrastructure needs, along with considerat ion for the timing of new deve lopment. Outstanding obligations identified in the repo rt include unpaid loans, unus ed Impact Fee credits earned by developers, and reimbursement amounts due to developers. Developers can earn Impact Fee credits or are due re imbursements upon constructing impact fee eligible improvements that exceed the value of t he Impact Fees due for their respective development. Furthermore, Section II thro ugh V provides the following additional information:

 A listing of incomplete projec ts and outstanding obligations  An estimate of the remaining cost to co mplete each project or fulfill outstanding obligations
 A breakdown of the source s of funding anticipated for projects and outstanding obligations
 The anticipated fiscal year(s ) as to when funding may be available for the incomplete projects and outstanding obligations
 A summary of the overall projected revenues and expenditures and estimated shortfall or surplus at completion for each Program Impact Fee.

For additional details related to each Program, please see the latest Finance Plan for each Program, which are available on file with the Infrastructure Finance Division of the City’s Finance Department.

CITY OF SACRAMENTO
MITIGATION FEE ACT FIVE YEAR REPORT SECTION II – 65TH STREET AREA

3 SECTION II

65th STREET AREA IMPACT FEE PROGRAM

The 65
th Street Area Impact Fee Program was established in 2017 to reimburse developers that build various infrastructure authorized by the 65th Street Area Impact Fee Program and to fund backbone infrastructure improvements in the 65th Street Area of the City, all of which are described in more det ail in the latest 65 th Street Area Finance Plan (adopted by the Sacramento City Council on February 14, 2017, per Resolution No. 2017-0073). The 65th Street Area is located generally in the eastern portion of the City, with portions in the East Sacramento Community Plan Area and the Frui tridge Broadway Community Plan Area.

Fee revenues collected from the 65th Street Area Impact Fee Program are used to fund the design, construction, installation, improvement, and acquisition of transportation, water, storm drainage, and sanitary sewer facilities and improvements.

At the outset of early development in the 65
th Street Area, many developers faced financial
and market feasibility challenges due to the market conditions that existed at the time. To offset these development challenges a nd to incentivize development of the 65 th Street Area, the City implemented an Economic Development Incentive program that reduced the 65th Street Area Impact Fees imposed in the first years of development. As a result of early development paying a reduced fee, the Ec onomic Development Incentive created a shortfall in fee revenues collected to fund the necessary improvements and facilities. This shortfall in fee revenues will not be funded by impact fees but rather funded by the City utilizing an unrestricted revenue source, which is shown as a funding source and identified as a “City Economic Incentive” in the tables herein where applicable.

TRANSPORTATION IMPACT FEE

New development in the 65 th Street Area will ge nerate new residents, employees, and patrons that will generate addi tional vehicle, bicycle, pede strian trips, and demand for expanded roadway capacity, which has a dire ct and cumulative impact on roadway and transportation facilities. The purpose of the Transportation Impact Fee is to fund the construction and enhancements of transportation improvements that promote a variety of travel modes and improve connectivity in the 65th Street Area to provide additional travel capacity to accommodate new development. Transportation improvements funded by the transportation fee may include on-site roadway and intersection improvements, tunnels, bike paths, street modifications, signals, sidewalks, Intelligent Transportation System (ITS) improvements, and landscaping. Completion of transportation improvements mitigate the impact of greater traffic on roadways caused by new development and improves service levels.

CITY OF SACRAMENTO
MITIGATION FEE ACT FIVE YEAR REPORT SECTION II – 65TH STREET AREA

4 As of June 30, 2022, the Transportation Impact Fee had a fund balance of $178,178. Table 1-A below shows a summary of the estimated remaining construction costs and outstanding obligations related to developer credits that are to be paid by the Transportation Impact Fees, along with funding sources for each incomplete project and outstanding obligation.

Table 2-A below shows the ap proximate timing of deposit related to the funding of incomplete projects and outstanding obligations.

Table 3-A below shows a summ ary of the revenue and expe nditure projections for the Transportation Impact Fee, and the estimated shortfall or surplus at completion.

Available
Fund Balance1
Projected
Future
Impact Fees
City
Economic
Incentives
Intrafund
Loan2
Total
Estimated
Funding
67th Street $3,728,249 $83,913 $3,513,169 $102,765 $28,401 $3,728,249 Conduit for Future Fiber Optic ITS Components $327,200 $7,364 $308,324 $9,019 $2,493 $327,200 65th Street/Hwy. 50 Interchange $837,632 $18,853 $789,310 $23,088 $6,381 $837,632 Q Street Bike/Ped. Imprv. (65th-Redding) $2,111,095 $47,515 $1,989,308 $58,190 $16,082 $2,111,095 Outstanding Credits/Reimbursements $912,234 $20,532 $859,608 $25,145 $6,949 $912,234 Totals: $7,916,410 $178,178 $7,459,719 $218,208 $60,305 $7,916,410 1Available Fund Balance is allocated propor tionately based on the estimated remaining construction cost/obligations, and does not represent dedicated funds. Available Fund Balance will be utilized at the City's discretion to fund incomplete projects and fulfill outstanding obligations. 2The 65th Street Transportation Impact Fee provided the 65th Street Sewer Impact Fee with an intrafund loan so sewer improvement s could be constructed. The intrafund loan will be paid from 65th Street Sewer Impact Fees and is shown as a funding source for the transportation eligible projects and obligat ions.

TABLE 1-A - 65TH STREET TRANSPORTATION IMPACT FEE

SUMMARY OF INCOMPLETE PROJECTS, OBLIGATIONS, AND ANTICIPATED FUNDING SOURCES Description
of Incomplete
Projects and Obligations
Estimated
Remaining
Construction
Cost/Obligations
Funding Sources
Funding
Sources
FY 2021-22
Actuals
FY 2022-23
Estimate
FY 2023-24
Estimate
FY 2024-25
Estimate
FY 2025-26
Estimate
FY 2026-27
Estimate
After
FY 2026-27
Estimate
Total
Estimated
Funding
Available Fund Balance1
$178,178 $0 $0 $0 $0 $0 $0 $178,178
Projected Future Impact Fees $0 $38,762 $40,312 $41,925 $43,602 $45,346 $7,249,772 $7,459,719 City Economic Incentives $0 $0 $0 $218,208 $0 $0 $0 $218,208 Intrafund Loan to 65th Street Sewer DIF Component2 $0 $0 $0 $0 $0 $0 $60,305 $60,305 Totals: $178,178 $38,762 $40,312 $260,133 $43,602 $45,346 $7,310,077 $7,916,410 1Includes unspent impact fees previously collected and other available funds as of June 30, 2022. 2The 65th Street Transportation Impact Fee provided the 65th Street Sewer Impact Fee with an intrafund loan so sewer improvement s could be constructed. The intrafund loan will be paid from 65th Street Sewer Impact Fees.

TABLE 2-A - 65TH STREET TRANSPORTATION IMPACT FEE

APPROXIMATE TIMING OF DEPOSIT FOR FUNDING OF INCOMPLETE PROJECTS AND OBLIGATIONS Revenues
Available Fund Balance as of June 30, 2022 $178,178
Projected Future Impact Fees $7,459,719
City Economic Incentives $218,208
Intrafund Loan to 65th Street Sewer DIF Component $60,305 Total Future Funding: $7,738,232
Total Projected Revenues: $7,916,410
Remaining Construction Cost and Obligations
Total Outstanding Credits/Reimbursements $912,234
Total Estimated Remaining Construction Cost $7,004,176
Total Remaining Construction Cost and Obligations: $7,916,410 Estimated Shortfall/Surplus to Completion: $0
TABLE 3-A
65TH STREET TRANSPORTATION FEE STATUS SUMMARY

CITY OF SACRAMENTO
MITIGATION FEE ACT FIVE YEAR REPORT SECTION II – 65TH STREET AREA

5 As a result, the City finds there is a continued need to collect Transportation Impact Fees from new development within the 65th Street Area to pay for the costs of new transportation improvements and facilities, upgrades to existing improvements and facilities, and outstanding obligations to address the impact of new development.

WATER IMPACT FEE

New development in the 65th Street Area generates new residents, employees, and patrons that create additional demands on the City’s water mains and supply. The requisite water supply infrastructure needed to serve the 65 th Street Area already exists, and no new transmission lines are required to provide water service to the 65th Street Area. However, existing water mains need to be ups ized or replaced to serve the 65 th Street Area. The purpose of the Water Impact Fee is to fund the upsizing or replacement of backbone water infrastructure improvements for the 65th Street Area to create the additional water capacity needed to accommodate development. Water improvements funded by the water fee may include upsizing and replacement of existing water mains that are required to upgrade the existing water infrastructure system. Completion of the water improvements addresses the impact of greater demands on the water infrastructure and water supply caused by new development, and ensures the City can meet the additional water demand generated by the 65th Street Area.

As of June 30, 2022, the Water Impact Fee ha d a fund balance of $0. Table 1-B below shows a summary of the estimated remain ing construction costs and outstanding obligations, along with funding sources fo r each incomplete project and outstanding obligation.

Available
Fund Balance1
Projected
Future
Impact Fees
City
Economic
Incentives
Intrafund
Loan2
Total
Estimated
Funding
Main ID No. 3 - 59th Street Water Main Replacement $424,051 $0 $374,814 $29,298 $19,939 $424,051 Main ID No. 14A - Elvas Water Main Replacement $452,321 $0 $399,802 $31,251 $21,269 $452,321 Main ID No. 25 - San Joaquin Water Main Replacement $367,511 $0 $324,839 $25,391 $17,281 $367,511 Main ID No. 2 - P Street Water Main Upsizing $339,241 $0 $299,851 $23,438 $15,952 $339,241 Main ID No. 4 - Future Road Water Main Upsizing $1,074,263 $0 $949,529 $74,221 $50,513 $1,074,263 Main ID No. 18 - Broadway Extension Water Main Upsizing $395,781 $0 $349,826 $27,344 $18,610 $395,781 Additional Cost Share to Upsize Remaining Undersized Mains $1,643,885 $0 $1,453,012 $113,576 $77,297 $1,643,885 Totals: $4,697,053 $0 $4,151,673 $324,519 $220,861 $4,697,053 1Available Fund Balance is allocated proportionately based on the estimated remaining construction cost/obligations, and does no t represent dedicated funds. Available Fund Balance will be utilized at the City's discretion to fund incomplete projects and fulfill outstanding obligations. 2The 65th Street Water Impact Fee provided the 65th Street Sewer Impact Fee with an intrafund loan so sewer improvements could b e constructed. The intrafund loan will be paid from 65th Street Sewer Impact Fees and is shown as a funding source for the water eligible projects and obligations.

TABLE 1-B - 65TH STREET WATER IMPACT FEE

SUMMARY OF INCOMPLETE PROJECTS, OBLIGATIONS, AND ANTICIPATED FUNDING SOURCES Description
of Incomplete
Projects and Obligations
Estimated
Remaining
Construction
Cost/Obligations
Funding Sources

CITY OF SACRAMENTO
MITIGATION FEE ACT FIVE YEAR REPORT SECTION II – 65TH STREET AREA

6 Table 2-B below shows the ap proximate timing of deposit related to the funding of incomplete projects and outstanding obligations.

Table 3-B below shows a summ ary of the revenue and expe nditure projections for the Water Impact Fee, and the estimated shortfall or surplus at completion.

As a result, the City finds there is a continued need to collect Water Impact Fees from new development within the 65
th Street Area to pay for the costs to upgrade the existing water improvements and facilities to address the impact of new development.

Funding
Sources
FY 2021-22
Actuals
FY 2022-23
Estimate
FY 2023-24
Estimate
FY 2024-25
Estimate
FY 2025-26
Estimate
FY 2026-27
Estimate
After
FY 2026-27
Estimate
Total
Estimated
Funding
Available Fund Balance1
$0 $0 $0 $0 $0 $0 $0 $0
Projected Future Impact Fees $0 $43,147 $44,873 $46,668 $48,535 $50,476 $3,917,974 $4,151,673 City Economic Incentives $0 $0 $0 $324,519 $0 $0 $0 $324,519 Intrafund Loan to 65th Street Sewer DIF Component2 $0 $0 $0 $0 $0 $0 $220,861 $220,861 Totals: $0 $43,147 $44,873 $371,187 $48,535 $50,476 $4,138,835 $4,697,053 1Includes unspent impact fees previously collecte d and other available funds as of June 30, 2022. 2The 65th Street Water Impact Fee provided the 65th Street Sewer Impact Fee with an intrafund loan so sewer improvements could b e constructed. The intrafund loan will be paid from 65th Street Sewer Impact Fees.

TABLE 2-B - 65TH STREET WATER IMPACT FEE

APPROXIMATE TIMING OF DEPOSIT FOR FUNDING OF INCOMPLETE PROJECTS AND OBLIGATIONS Revenues
Available Fund Balance as of June 30, 2022 $0
Projected Future Impact Fees $4,151,673
City Economic Incentives $324,519
Intrafund Loan to 65th Street Sewer DIF Component $220,861 Total Future Funding: $4,697,053
Total Projected Revenues: $4,697,053
Remaining Construction Cost and Obligations
Total Estimated Remaining Construction Cost $4,697,053
Total Remaining Construction Cost and Obligations: $4,697,053 Estimated Shortfall/Surplus to Completion: $0
TABLE 3-B
65TH STREET WATER FEE STATUS SUMMARY

CITY OF SACRAMENTO
MITIGATION FEE ACT FIVE YEAR REPORT SECTION II – 65TH STREET AREA

7 STORM DRAINAGE IMPACT FEE

New development in the 65th Street Area requires enhancements to the existing 65th Street Area storm drainage system to accommodate growth. The storm drainage system is designed to improve water quality, limit stormwater runoff, improve efficiency of the existing system, and reduce and prevent flooding in the 65th Street Area. The purpose of the Storm Drainage Impact Fee is to fund the required upgrades to the storm drainage improvements, which generally relate to the drainage mains and pump stations. The needed upgrades to the storm drainage improvements will allow the storm drainage system to accommodate the additional capacity resulting from new development in the 65th Street Area.

As of June 30, 2022, the Storm Drainage Impact Fee had a fund balance of $0. Table 1-C below shows a summary of the estimated rema ining construction costs and outstanding obligations, along with funding sources fo r each incomplete project and outstanding obligation.

Table 2-C below shows the approximate timing of deposit related to the funding of incomplete projects and outstanding obligations.

Available
Fund Balance1
Projected
Future
Impact Fees
City
Economic
Incentives
Intrafund
Loan2
Total
Estimated
Funding
Improvement ID No. 10 (Basin No. 31) Elvas, 66th to 65th Streets $130,410 $0 $103,094 $17,443 $9,872 $130,410 Improvement ID No. 11 (Basin No. 31) Barn Site (Curtis Asphalt) $83,415 $0 $65,943 $11,157 $6,315 $83,415 Improvement ID No. 12 (Basin No. 31) Barn Site (Curtis Asphalt) $195,195 $0 $154,309 $26,109 $14,777 $195,195 Improvement ID No. 13 (Basin No. 31) Redding, Dorris to Barn $166,829 $0 $131,885 $22,315 $12,629 $166,829 Improvement ID No. 14 (Basin No. 31) 65th Street, II20, MH 919-611 $189,921 $0 $150,140 $25,403 $14,378 $189,921 Improvement ID No. 16 (Basin No. 31) Superblock at Folsom $307,568 $0 $243,145 $41,139 $23,284 $307,568 Improvement ID No. 17 (Basin No. 31) Superblock at Folsom $96,982 $0 $76,668 $12,972 $7,342 $96,982 Improvement ID No. 18 (Basin No. 31) Superblock at Folsom $127,215 $0 $100,569 $17,016 $9,631 $127,215 Improvement ID No. 19 (Basin No. 31) Superblock at Folsom $969,821 $0 $766,682 $129,721 $73,418 $969,821 Improvement ID No. 20 (Basin No. 31) Superblock at Folsom $11,211 $0 $8,863 $1,500 $849 $11,211 Improvement ID No. 23 (Basin No. 31) Folsom @ RR U-Pass $693,664 $0 $548,369 $92,783 $52,512 $693,664 Improvement ID No. 24 (Basin No. 31) Folsom E of U-Pass $56,053 $0 $44,312 $7,497 $4,243 $56,053 Improvement ID No. 27 (Basin No. 31) San Joaquin SPRR U-Pass $426,036 $0 $336,799 $56,985 $32,252 $426,036 Improvement ID Nos. 28, 29, 30 (Basin No. 31) 61st, 64th, Alley Collectors $206,921 $0 $163,579 $27,677 $15,664 $206,921 Improvement ID No. 31 (Basin No. 31) Drain Pipe (DI Leads) $123,551 $0 $97,672 $16,526 $9,353 $123,551 Improvement ID No. 32 (Basin No. 31) 60" Saddle $19,632 $0 $15,520 $2,626 $1,486 $19,632 Improvement ID No. 33 (Basin No. 31) 48" MH (D) $124,205 $0 $98,189 $16,613 $9,403 $124,205 Improvement ID No. 34 (Basin No. 31) 60" MH (D) $50,258 $0 $39,731 $6,722 $3,805 $50,258 Improvement ID No. 35 (Basin No. 31) Type "B" DI $82,454 $0 $65,183 $11,029 $6,242 $82,454 Totals: $4,061,341 $0 $3,210,653 $543,234 $307,454 $4,061,341 1Available Fund Balance is allocated proportionately based on the estimated remaining construction cost/obligations, and does no t represent dedicated funds. Available Fund Balance will be utilized at the City's discretion to fund incomplete projects and fulfill outstanding obligations. 2The 65th Street Storm Drainage Impact Fee provided the 65th Street Sewer Impact Fee with an intrafund loan so sewer improvement s could be constructed. The intrafund loan will be paid from 65th Street Sewer Impact Fees and is shown as a funding source for the water eligible projects and obligations.

TABLE 1-C - 65TH STREET STORM DRAINAGE IMPACT FEE

SUMMARY OF INCOMPLETE PROJECTS, OBLIGATIONS, AND ANTICIPATED FUNDING SOURCES Description
of Incomplete
Projects and Obligations
Estimated
Remaining
Construction
Cost/Obligations
Funding Sources
Funding
Sources
FY 2021-22
Actuals
FY 2022-23
Estimate
FY 2023-24
Estimate
FY 2024-25
Estimate
FY 2025-26
Estimate
FY 2026-27
Estimate
After
FY 2026-27
Estimate
Total
Estimated
Funding
Available Fund Balance1
$0 $0 $0 $0 $0 $0 $0 $0
Projected Future Impact Fees $0 $60,068 $62,471 $64,970 $67,568 $70,271 $2,885,305 $3,210,653 City Economic Incentives $0 $0 $0 $543,234 $0 $0 $0 $543,234 Intrafund Loan to 65th Street Sewer DIF Component2 $0 $0 $0 $0 $0 $0 $307,454 $307,454 Totals: $0 $60,068 $62,471 $608,204 $67,568 $70,271 $3,192,759 $4,061,341 1Includes unspent impact fees previously collected and other available funds as of June 30, 2022. 2The 65th Street Storm Drainage Impact Fee provided the 65th Street Sewer Impact Fee with an intrafund loan so sewer improvement s could be constructed. The intrafund loan will be paid from Street Sewer Impact Fees.

TABLE 2-C - 65TH STREET STORM DRAINAGE IMPACT FEE

APPROXIMATE TIMING OF DEPOSIT FOR FUNDING OF INCOMPLETE PROJECTS AND OBLIGATIONS

CITY OF SACRAMENTO
MITIGATION FEE ACT FIVE YEAR REPORT SECTION II – 65TH STREET AREA

8 Table 3-C below shows a summ ary of the revenue and expenditure projections for the Storm Drainage Impact Fee, and the estimated shortfall or surplus at completion.

As a result, the City finds that there is a continued need to collect Storm Drainage Impact Fees from new development within the 65th Street Area to pay for the costs of new storm drainage improvements and facilities, upgrades to existing improvements and facilities, and outstanding obligations to address the impact of new development.

SANITARY SEWER IMPACT FEE

New development in the 65th Street Area requires improvements to the existing backbone sewer infrastructure and facilities serving the 65th Street Area. The purpose of the Sanitary Sewer Impact Fee is to fund needed improvements that convey sewage from areas of new development in the 65th Street Area into the citywide sewer system. The improvements are required to accommodate increased sani tary sewer flows generated by the 65 th Street Area’s new connections resulting from the residential and non-residential developments.

Completion of the sanitary sewer improvements mitigate the impact of greater sewer flows caused by new development and improves service levels.

Revenues
Available Fund Balance as of June 30, 2022 $0
Projected Future Impact Fees $3,210,653
City Economic Incentives $543,234
Intrafund Loan to 65th Street Sewer DIF Component $307,454 Total Future Funding: $4,061,341
Total Projected Revenues: $4,061,341
Remaining Construction Cost and Obligations
Total Estimated Remaining Construction Cost $4,061,341
Total Remaining Construction Cost and Obligations: $4,061,341 Estimated Shortfall/Surplus to Completion: $0
TABLE 3-C
65TH STREET STORM DRAINAGE FEE STATUS SUMMARY

CITY OF SACRAMENTO
MITIGATION FEE ACT FIVE YEAR REPORT SECTION II – 65TH STREET AREA

9 As of June 30, 2022, the Sanitary Sewer Impact Fee had a fund balance of $0. Table 1-D below shows a summary of the estimated rema ining construction costs and outstanding obligations, along with funding sources fo r each incomplete project and outstanding obligation.

Table 2-D below shows the approximate timing of deposit related to the funding of incomplete projects and outstanding obligations.

Available
Fund
Balance1
Projected
Future
Impact Fees
Private
Developer
Equity
City
Economic
Incentives
Total
Estimated
Funding
Preconstruction Photographs $3,259 $0 $2,142 $1,086 $31 $3,259 Ex. Pipe to Remove, 10" Pipe to Place $840,800 $0 $828,799 $0 $12,001 $840,800 Ex. Pipe to Remove, 12" Pipe to Place $674,595 $0 $664,966 $0 $9,629 $674,595 Ex. Pipe to Remove, 15" Pipe to Place $921,186 $0 $908,038 $0 $13,148 $921,186 Ex. Pipe to Remove, 18" Pipe to Place $2,299,707 $0 $2,266,883 $0 $32,824 $2,299,707 Manhole Type 3, 3A & 4 $559,230 $0 $367,499 $186,410 $5,321 $559,230 Modify Pump Station Capacity $354,135 $0 $349,080 $0 $5,055 $354,135 Mobilization (8%) $452,233 $0 $332,650 $114,766 $4,817 $452,233 Traffic Control (4%) $226,116 $0 $166,325 $57,383 $2,408 $226,116 Outstanding Intrafund Loans
2,3 $588,620 $0 $141,337 $0 $447,283 $588,620
Totals: $6,919,881 $0 $6,027,720 $359,645 $532,516 $6,919,881 1Available Fund Balance is allocated proportionately based on the estimated remaining construction cost/obligations, and does no t represent dedicated funds. Available Fund Balance will be utilized at the City's discretion to fund incomplete projects and fulfill outstanding obligations. 2The 65th Street Transportation, Water, and Storm Drainage Impact Fees provided the 65th Street Sewer Impact Fee with an intrafu nd loan so sewer improvements could be constructed. The intrafund loan will be paid from Street Sewer Impact Fees. 3Projected Future Impact Fees and City Economic Incentives will be prioritized to repay the Outstanding Intrafund Loans prior to funding incomplete projects.

TABLE 1-D - 65TH STREET SEWER FEE

SUMMARY OF INCOMPLETE PROJECTS, OBLIGATIONS, AND ANTICIPATED FUNDING SOURCES Description
of Incomplete
Projects and Obligations
Remaining
Construction
Cost/Obligati
ons
Funding Sources
Funding
Sources
FY 2021-22
Actuals
FY 2022-23
Estimate
FY 2023-24
Estimate
FY 2024-25
Estimate
FY 2025-26
Estimate
FY 2026-27
Estimate
After
FY 2026-27
Estimate
Total
Estimated
Funding
Available Fund Balance1 $0 $0 $0 $0 $0 $0 $0 $0
Projected Future Impact Fees $0 $69,283 $72,054 $74,936 $77,934 $81,051 $5,652,462 $6,027,720 Future Private Developer Equity $0 $0 $0 $0 $0 $0 $359,645 $359,645 City Economic Incentives $0 $0 $0 $532,516 $0 $0 $0 $532,516 Totals: $0 $69,283 $72,054 $607,452 $77,934 $81,051 $6,012,107 $6,919,881 1Includes unspent impact fees previously collected and other available funds as of June 30, 2022.

TABLE 2-D - 65TH STREET SEWER FEE

APPROXIMATE TIMING OF DEPOSIT FOR FUNDING OF INCOMPLETE PROJECTS AND OBLIGATIONS

CITY OF SACRAMENTO
MITIGATION FEE ACT FIVE YEAR REPORT SECTION II – 65TH STREET AREA

10 Table 3-D below shows a summ ary of the revenue and expenditure projections for the Sanitary Sewer Impact Fee, and the estimated shortfall or surplus at completion.

As a result, the City finds that there is a continued need to collect Sanitary Sewer Impact Fees from new development within the 65th Street Area to pay for the costs of new sewer improvements and facilities, upgrades to existing improv ements and facilities, and outstanding obligations to mitigate the impact of new development.

Revenues
Available Fund Balance as of June 30, 2022 $0
Projected Future Impact Fees $6,027,720
Future Private Developer Equity $359,645
City Economic Incentives $532,516
Total Future Funding: $6,919,881
Total Projected Revenues: $6,919,881
Remaining Construction Cost and Obligations
Total Outstanding Intrafund Loans $588,620
Total Estimated Remaining Construction Cost $6,331,261
Total Remaining Construction Cost and Obligations: $6,919,881 Estimated Shortfall/Surplus to Completion: $0
TABLE 3-D
65TH STREET SEWER FEE STATUS SUMMARY

CITY OF SACRAMENTO
MITIGATION FEE ACT FIVE YEAR REPORT SECTION III – JACINTO CREEK PLANNING AREA

11 SECTION III

JACINTO CREEK PLANNING AREA IMPACT FEE PROGRAM

The Jacinto Creek Planning Area (JCPA) Impact Fee Program wa s originally established in 1997 to fund backbone infrastructure improvements in the JCPA of the City, all of which are identified in more detail in the latest Jacinto Creek Planning Area Finance Plan (adopted by the Sacramento City Council on October 17, 2017, per Resolution No. 2017-0400). The JCPA is located generally in the southern part of the City and bound by Sheldon Road in the south, West Stockton Boulevard in the east, Bruceville Road in the west, and Cotton Lane in the north.

Fee revenues collected from the JCPA Impac t Fee Program are used to fund the design, construction, installation, improvement, and acquisition of roadway, water, storm drainage, and channel facilities and improvements.

ROADWAY IMPACT FEE

New development in the JCPA generates new residents, employees, and patrons that create new vehicle trips that result in demand for expanded roadway capacity, which has a direct and cumulative impact on roadway improvements. The purpose of the Roadway Impact Fee is to fund the construction, enhancements, and expansion of roadway improvements and facilities that mitigate the impacts of the additional vehicular trips generated by the new development.

Roadway improvements funded by the Roadway Impact Fee include construction and expansion of roadway segments, and intersections and signalization as required by the traffic mitigation measures identified in the Jacinto Creek Planning Area’s Environmental Impact Report. Completion of the roadway improvements allow for expanded roadway capacity, which provides the improvements necessary for a continued stable flow of traffic which addresses the impacts of new development including additional vehicular trips.

As of June 30, 2022, the Roadw ay Impact Fee had a fund ba lance of $125,664. Table 1-E below shows a summary of the estimated rema ining construction costs and outstanding obligations, along with funding sources for each incomplete project and outstanding obligation.

Available
Fund
Balance1
Projected
Future
Impact Fees
Total
Estimated
Funding
Sheldon/Whitehouse Signal Modification $270,880 $83,776 $187,104 $270,880 Bruceville/Jacinto Signal $135,440 $41,888 $93,552 $135,440 Totals: $406,320 $125,664 $280,656 $406,320
1Available Fund Balance is allocated proportionately based on the estimated remaining construction cost/obligations, and does no t represent dedicated funds. Available Fund Balance will be utiliz ed at the City's discretion to fund incomplete projects and f ulfill outstanding obligations.

TABLE 1-E - JCPA ROADWAY IMPACT FEE

SUMMARY OF INCOMPLETE PROJECTS, OBLIGATIONS, AND ANTICIPATED FUNDING SOURCES Description
of Incomplete
Projects and Obligations
Estimated
Remaining
Construction
Cost/Obligations
Funding Sources

CITY OF SACRAMENTO
MITIGATION FEE ACT FIVE YEAR REPORT SECTION III – JACINTO CREEK PLANNING AREA

12 Table 2-E below shows the approximate timing of deposit related to the funding of incomplete projects and outstanding obligations.

Table 3-E below shows a summ ary of the revenue and expenditure projections for the Roadway Impact Fee, and the estimated shortfall or surplus at completion.

As a result, the City finds that there is a continued need to collect Roadway Impact Fees from new development within the JCPA to pay for the costs of the construction and expansion of roadway improvements and facilities, and outstanding obligations to mitigate the impact of new development.

WATER IMPACT FEE

New development in the JCPA generates new residents, employees, and patrons that create additional demands for water infrastructure in order to address the increase in water consumption and to provide adequate water pressure to new development. The purpose of the water fee is to fund additional infrastructure and facilities needed to support the demands associated with new development. Necessary water improvements and facilities are identified in the Jacinto Creek Planning Area Infrastructure and Utilities Plan which is on file at the City but more specifically, the Water Impact Fee will fund the construction of a looped water system and related conveyance pipes and any relat ed facilities, needed to serve each new development. Completion of the water improvements addresses the impact of the increased Funding
Sources
FY 2021-22
Actuals
FY 2022-23
Estimate
FY 2023-24
Estimate
FY 2024-25
Estimate
FY 2025-26
Estimate
FY 2026-27
Estimate
After
FY 2026-27
Estimate
Total
Estimated
Funding
Available Fund Balance1
$125,664 $0 $0 $0 $0 $0 $0 $125,664
Projected Future Impact Fees $0 $4,775 $4,966 $5,165 $5,371 $5,586 $254,793 $280,656 Totals: $125,664 $4,775 $4,966 $5,165 $5,371 $5,586 $254,793 $406,320 1Includes unspent impact fees previously collected and other available funds as of June 30, 2022.

TABLE 2-E - JCPA ROADWAY IMPACT FEE

APPROXIMATE TIMING OF DEPOSIT FOR FUNDING OF INCOMPLETE PROJECTS AND OBLIGATIONS Revenues
Available Fund Balance as of June 30, 2022 $125,664
Projected Future Impact Fees $280,656
Total Future Funding: $280,656
Total Projected Revenues: $406,320
Remaining Construction Cost and Obligations
Total Estimated Remaining Construction Cost $406,320
Total Remaining Construction Cost and Obligations: $406,320 Estimated Shortfall/Surplus to Completion: $0
TABLE 3-E

JCPA ROADWAY FEE STATUS SUMMARY

CITY OF SACRAMENTO
MITIGATION FEE ACT FIVE YEAR REPORT SECTION III – JACINTO CREEK PLANNING AREA

13 water consumption caused by new development, while ensuring adequate water pressure is available throughout the JCPA.

As of June 30, 2022, the Water Impact Fee had a fund balance of $469,276. Table 1-F below shows a summary of the estimated remaining construction costs and outstanding obligations related to developer credits that are to be paid by the Water Impact Fees, along with funding sources for each incomplete project and outstanding obligation.

Table 2-F below shows the approximate timing of deposit related to the funding of incomplete projects and outstanding obligations.

Table 3-F below shows a summary of the revenue and expenditure projections for the Water Impact Fee, and the estimated shortfall or surplus at completion.

Available
Fund Balance1
Projected
Future
Impact Fees
Total
Estimated
Funding
West Stockton Blvd (Node 18 to 6) $325,902 $106,512 $219,390 $325,902 Sheldon Road (Node 17 to 6) $160,157 $52,343 $107,814 $160,157 8151 Sheldon Road $400,506 $130,895 $269,612 $400,506
Bruceville (Node 21 to 22) $189,023 $61,777 $127,246 $189,023 Outstanding Credits/Reimbursements $360,284 $117,749 $242,535 $360,284 Totals: $1,435,873 $469,276 $966,597 $1,435,873
1Available Fund Balance is allocated proportionately based on the estimated remaining construction cost/obligations, and does not represent dedicated funds. Available Fund Balance will be utilized at the City's discretion to fund incomplete projects and fulfill outstanding obligations.

TABLE 1-F - JCPA WATER IMPACT FEE

TABLE 2-F - JCPA WATER IMPACT FEE

APPROXIMATE TIMING OF DEPOSIT FOR FUNDING OF INCOMPLETE PROJECTS AND OBLIGATIONS Revenues
Available Fund Balance as of June 30, 2022 $469,276
Projected Future Impact Fees $966,597
Total Future Funding: $966,597
Total Projected Revenues: $1,435,873
Remaining Construction Cost and Obligations
Total Outstanding Credits/Reimbursements $360,284
Total Estimated Remaining Construction Cost $1,075,589
Total Remaining Construction Cost and Obligations: $1,435,873 Estimated Shortfall/Surplus to Completion: $0
TABLE 3-F

JCPA WATER FEE STATUS SUMMARY

CITY OF SACRAMENTO
MITIGATION FEE ACT FIVE YEAR REPORT SECTION III – JACINTO CREEK PLANNING AREA

14 As a result, the City finds that there is a continued need to collect Water Impact Fees from new development within the JCPA to pay for t he costs to construct and expand the water improvements and facilities, and outstandi ng obligations to miti gate the impact of new development.

STORM DRAINAGE IMPACT FEE

New development in the JCPA requires the construction of new storm drainage improvements and facilities to accommodate growth. The storm drainage system is designed to improve water quality and limit stormwater runoff, by provid ing for the collection a nd conveyance of storm water within each JCPA watershed. New development incr eases the impervious area and generates the need for storm drainage facilities to convey the storm drainage into the City’s system. The purpose of the Sto rm Drainage Impact Fee is to fund the storm drainage improvements necessary to mitigate the im pact of new development. The Storm Drainage Impact Fee will be used to fund the construction of new storm drainage facilities including pipes, manholes, and channel improvements as identified in the Drainage Master Plan, which serve the JCPA. The construction and completion of these new improvements are necessary to mitigate the increased storm water run-off generated by new development.

As of June 30, 2022, the Storm Drainage Impact Fee had a fund balance of $1,212,002. Table 1-G below shows a summary of the estimated remaining construction costs and outstanding obligations related to developer credits that are to be paid by the Storm Drainage Impact Fees, along with funding sources for each incomplete project and outstanding obligation.

Available
Fund Balance1
Projected
Future
Impact Fees
Total
Estimated
Funding
MH1070 North (Watershed 1) $182 ,843 $96,076 $86,767 $182,843 MH5031 - MH5032 (Watershed 5) $91,423 $48,039 $43,384 $91,423 MH5070 - MH5060 (Watershed 5) $91,423 $48,039 $43,384 $91,423 Manholes (2) (Watershed 5) $19,504 $10,249 $9,256 $19,504 Water Quality Basin (Watershed 5) $914,220 $480,383 $433,838 $914,220 MH6025 - MH6024 (Watershed 6) $71,309 $37,470 $33,839 $71,309 MH6024 - MH6023 (Watershed 6) $94,471 $49,640 $44,830 $94,471 MH6023 - MH6022 (Watershed 6) $67,044 $35,229 $31,815 $67,044 MH6022 - MH6022 (Watershed 6) $109,708 $57,647 $52,061 $109,708 Manholes (4) (Watershed 6) $39,009 $20,497 $18,511 $39,009 Outstanding Credits/Reimbursements $625,617 $328,734 $296,883 $625,617 Totals: $2,306,571 $1,212,002 $1,094,569 $2,306,571
1Available Fund Balance is allocated proportionately based on the estimated remaining construction cost/obligations, and does no t represent dedicated funds. Available Fund Balance will be utilized at the City's discretion to f und incomplete projects and fulfill outstanding obligations.

TABLE 1-G - JCPA STORM DRAINAGE

SUMMARY OF INCOMPLETE PROJECTS, OBLIGATIONS, AND ANTICIPATED FUNDING SOURCES Description
of Incomplete
Projects and Obligations
Estimated
Remaining
Construction
Cost/Obligations
Funding Sources

CITY OF SACRAMENTO
MITIGATION FEE ACT FIVE YEAR REPORT SECTION III – JACINTO CREEK PLANNING AREA

15 Table 2-G below shows the approximate timing of deposit related to the funding of incomplete projects and outstanding obligations.

Table 3-G below shows a summary of the revenue and expenditure projections for the Storm Drainage Impact Fee, and the estimated shortfall or surplus at completion.

As a result, the City finds that there is a continued need to collect Storm Drainage Impact Fees from new development within the JCPA to pay for the costs of new storm drainage improvements and facilities, and outstandi ng obligations to miti gate the impact of new development.

CHANNEL IMPACT FEE

The JCPA is divided into eight different drainage sheds. New development within five of the eight watersheds will be in areas that drain into the Jacinto Creek Channel and therefore are required to participate in th e funding of channel improvements. A Channel Impact Fee was established for those five sheds. Channel improvements are designed to reduce flood-risk by providing for the conveyance of storm water and increasing drainage capacity in watersheds.

New development increases the impervious area creating the need for channel improvements and related facilities to provide adequate storm drainage. The purpose of the Channel Impact Fee is to fund the channel improvements necessary to mitigate the impact of new development.

The Channel Impact Fee will be used to construct channel improvements and related facilities as identified in the City’s Drainage Master Plan, which serves the JCPA.

TABLE 2-G - JCPA STORM DRAINAGE

APPROXIMATE TIMING OF DEPOSIT FOR FUNDING OF INCOMPLETE PROJECTS AND OBLIGATIONS Revenues
Available Fund Balance as of June 30, 2022 $1,212,002
Projected Future Impact Fees $1,094,569
Total Future Funding: $1,094,569
Total Projected Revenues: $2,306,571
Remaining Construction Cost and Obligations
Total Outstanding Credits/Reimbursements $625,617
Total Estimated Remaining Construction Cost $1,680,954
Total Remaining Construction Cost and Obligations: $2,306,571 Estimated Shortfall/Surplus to Completion: $0
TABLE 3-G

JCPA STORM DRAINAGE FEE STATUS SUMMARY

CITY OF SACRAMENTO
MITIGATION FEE ACT FIVE YEAR REPORT SECTION III – JACINTO CREEK PLANNING AREA

16 As of June 30, 2022, t he Channel Impact Fee had a fund balance of $164,920. All channel facilities are complete but outstanding credits exist. Table 1-H below shows a summary of the remaining outstanding obligations related to developer credits th at are to be paid by the Channel Impact Fees, along with funding sources for the outstanding obligations.

Table 2-H below shows the approximate timing of deposit related to the funding of outstanding obligations.

Table 3-H below shows a summary of the revenue and expenditure projections for the Channel Impact Fee, and the estimated shortfall or surplus at completion.

As a result, the City finds that there is a continued need to collect Channel Impact Fees from new development within the JC PA to pay for the costs to reimburse developers for the outstanding credits related to the channel improvements and facilities that were constructed to mitigate the impact of new development.

Available
Fund Balance1
Projected
Future
Impact Fees
Total
Estimated
Funding
Outstanding Credits/Reimbursements $484,347 $164,920 $319,427 $484,347 Totals: $484,347 $164,920 $319,427 $484,347
1Available Fund Balance is allocated proportionately based on the estimated remaining construction cost/obligations, and does not represent dedicated funds. Available Fund Balance will be utilized at the City's discretion to fund incomplete projects and fulfill outstanding obligations.

TABLE 1-H - JCPA CHANNEL IMPACT FEE

TABLE 2-H - JCPA CHANNEL IMPACT FEE

APPROXIMATE TIMING OF DEPOSIT FOR FUNDING OF INCOMPLETE PROJECTS AND OBLIGATIONS Revenues
Available Fund Balance as of June 30, 2022 $164,920
Projected Future Impact Fees $319,427
Total Future Funding: $319,427
Total Projected Revenues: $484,347
Remaining Construction Cost and Obligations
Total Outstanding Credits/Reimbursements $484,347
Total Remaining Construction Cost and Obligations: $484,347 Estimated Shortfall/Surplus to Completion: $0
TABLE 3-H

JCPA CHANNEL FEE STATUS SUMMARY

CITY OF SACRAMENTO
MITIGATION FEE ACT FIVE YEAR REPORT SECTION IV – NORTH NATOMAS AREA 17 SECTION IV

NORTH NATOMAS AREA IMPACT FEE PROGRAM
The North Natomas Area Impact Fee Program was originally established in 1995 to fund backbone infrastructure improvements, public facilities, and land ac quisition in the North Natomas Area of the City, all of which are identified in mor e detail in the latest North Natomas Development Impact Fee Finance Plan and Nexu s Study (adopted by the Sacramento City Council on February 6, 2018, per Resolution No. 2018-0058). The North Natomas Area is located generally in the no rthwestern part of the City and bound by Elkhorn Boulevard to the north, the City limits to the west, Interstate 80 to the south, and is west of East Levee Road. F ee revenues collected from the North Natomas Area Impact Fee Program are used to fund the design, construction, installation, improvement, and acquisition of drainage improvements, public fa cilities, the acquisition of public lands for public facilities, and transit improvements and related facilities.

DRAINAGE IMPACT FEE
New development in the North Natomas Area requires the construction and expansion of drainage improvements to support the exis ting backbone drainage infrastructure. The storm drainage system is designed to provide for the collection and conveyance of storm water to the drainage basins and discharge canals. New development within each drainage shed of the North Natomas Area generates additional runoff, placing stress on the existing improvements which creates the need for addi tional storm drainage facilities. Drainage improvements funded by the Drainage Impact Fee include detention basins, trunk facilities, channels, and pump stations . Completion of the drainage improvements mitigates the impacts of new development on the existing drainage system and will provide the drainage system with the capacity to collect the additional storm water runoff that will result from new development in the North Natomas Area.

As of June 30, 2022, the Drainage Impact Fee had a fund balance of $82,195. All drainage facilities are complete but outstanding credits exist. Table 1-I below shows a summary of the outstanding obligations related to developer credits that are to be paid by the Drainage Impact Fees, along with funding sources for the outstanding obligations.

Available
Fund
Balance1
Projected
Future
Impact Fees
Total
Estimated
Funding
Outstanding Credits/Reimbursements $8,276,002 $82,195 $8,193,807 $8,276,002 Totals: $8,276,002 $82, 195 $8,193,807 $8,276,002
1Available Fund Balance is allocated proportionately based on the estimated remaining construction cost/obligations, and does not represent dedicated funds. Available Fund Balance will be utilized at the City's discretion to fund incomplete projects and fulfill outstanding obligations.

TABLE 1-I - NORTH NATOMAS DRAINAGE IMPACT FEE

SUMMARY OF INCOMPLETE PROJECTS, OBLIGATIONS, AND ANTICIPATED FUNDING SOURCES Description
of Incomplete
Projects and Obligations
Estimated
Remaining
Construction
Cost/Obligations
Funding Sources

CITY OF SACRAMENTO
MITIGATION FEE ACT FIVE YEAR REPORT SECTION IV – NORTH NATOMAS AREA

18 Table 2-I below shows the appro ximate timing of deposit related to the funding of outstanding obligations.

Table 3-I below shows a summ ary of the revenue and expenditure projections for the Drainage Impact Fee, and the estimated shortfall or surplus at completion.

As a result, the City finds that there is a continued need to collect Drainage Impact Fees from new development within the North Natomas Area to pay for the costs to reimburse developers for the outstanding credits related to both new improvements and the expansion of existing drainage improvements and facili ties that were constructed to mitigate the impact of new development.

TABLE 2-I - NORTH NATOMAS DRAINAGE IMPACT FEE

APPROXIMATE TIMING OF DEPOSIT FOR FUNDING OF INCOMPLETE PROJECTS AND OBLIGATIONS Revenues
Available Fund Balance as of June 30, 2022 $82,195
Projected Future Impact Fees $8,193,807
Total Future Funding: $8,193,807
Total Projected Revenues: $8,276,002
Remaining Construction Cost and Obligations
Total Outstanding Credits/Reimbursements $8,276,002
Total Remaining Construction Cost and Obligations: $8,276,002 Estimated Shortfall/Surplus to Completion: $0
TABLE 3-I

NORTH NATOMAS DRAINAGE FEE STATUS SUMMARY

CITY OF SACRAMENTO
MITIGATION FEE ACT FIVE YEAR REPORT SECTION IV – NORTH NATOMAS AREA

19 PUBLIC FACILITIES IMPACT FEE

New development in the North Natomas Area generates new residents, employees, and patrons that create additional demands on ex isting facilities and demand for additional public improvements and related facilities. The purpose of the Public Facilities Impact Fee is to fund the development and construction of the variou s types of public facilities necessary to properly service the growing population and meet the increased demand for public facilities generated by new development. Public facility improvements funded by the Public Facilities Impact Fee include construction of roadways, signals, bridges, freeway and roadway landscaping, fire facilities, library facilities, community centers, bike paths and shuttles, and the related plan ning studies needed to co nstruct the improvements and facilities. Completion of these public facilities mitigate the impacts of the growing population resulting from the new development, by increasing roadway capacity and improving traffic flow, promoting a variety of travel modes and improved connectivity, providing learning and recreational opportunities, and improving response times for public safety calls due to the new facilities proximity to the growing population.

As of June 30, 2022, the Public Facilities Impact Fee had a fund balance of $18,016,982.

Table 1-J below shows a summ ary of the estimated remaining construction costs and outstanding obligations related to developer credits that are to be paid by the Public Facilities Impact Fees, along with fundin g sources for each incomplete project and outstanding obligation.

CITY OF SACRAMENTO
MITIGATION FEE ACT FIVE YEAR REPORT SECTION IV – NORTH NATOMAS AREA

20 Available
Fund
Balance1
Projected
Future
Impact Fees
City Zero
Dollar Rate
Program2
Regional Cost
Share/Non-PFF3
Total
Estimated
Funding
Roadways and Utilities - City Limit on West to El Centro Road (Segment No. 3) $57,499 $7,896 $48,972 $631 $0 $57,499 Roadways and Utilities - El Centro Rd to SB I-5 Off-Ramp (Segment No. 4) $68,452 $9,400 $58,300 $752 $0 $68,452 Roadways and Utilities - NB I-5 Off-Ramp to Truxel Rd (Segment No. 5a) $107,416 $14,751 $91,486 $1,179 $0 $107,416 Roadways and Utilities - NB I-5 Off-Ramp to Truxel Rd (Segment No. 5b3)4 $2,202,796 $302,498 $1,876,111 $24,187 $0 $2,202,796 Roadways and Utilities - East Drain Canal to City Limit on East (Segment No. 7c) $52,229 $7,172 $44,483 $573 $0 $52,229 Roadways and Utilities - Elkhorn Blvd to Club Center Dr (Segment No. 8) $576,412 $79,155 $490,928 $6,329 $0 $576,412 Roadways and Utilities - Club Center Dr to N Park Dr. (Segment No. 9a) $3,026,787 $415,652 $2,577,901 $33,234 $0 $3,026,787 Roadways and Utilities - N Park Dr to Del Paso Rd (Segment No. 9b) $3,146,210 $432,051 $2,679,613 $34,546 $0 $3,146,210 Roadways and Utilities - Arena Blvd to Natomas Crossing (Segment No. 10) $265,689 $36,486 $226,286 $2,917 $0 $265,689 Roadways and Utilities - Natomas Crossing Dr to San Juan Rd (Segment No. 11) $5,953,429 $817,551 $5,070,509 $65,369 $0 $5,953,429 Roadways and Utilities - Del Paso Rd to Arena Blvd (Segment No. 12) $681,989 $93,654 $580,847 $7,488 $0 $681,989 Roadways and Utilities - SR-99 to East Commerce Way & Natomas Blvd to City Limit on East (Segment $3,088,129 $424,075 $2,630,146 $33,908 $0 $3,088,129 Roadways and Utilities - East Commerce Way to Natomas Boulevard (Segment No. 14b) $4,974,040 $683,057 $4,236,368 $54,615 $0 $4,974,040 Roadways and Utilities - Del Paso Rd to Arena Blvd (Segment No. 15) $377,881 $51,892 $321,839 $4,149 $0 $377,881 Roadways and Utilities - Arena Blvd to Truxel Rd (Segment No. 16a) $175,131 $24,050 $149,158 $1,923 $0 $175,131 Roadways and Utilities - Duckhorn Dr to I-5 (Segment No. 21) $210,764 $28,943 $179,507 $2,314 $0 $210,764 Roadways and Utilities - I-5 to East Commerce Way (Segment No. 22) $210,764 $28,943 $179,507 $2,314 $0 $210,764 Roadways and Utilities - Elkhorn Boulevard to 650' North of Club Center Dr (Segment No. 23ab) $413,398 $56,770 $352,089 $4,539 $0 $413,398 Roadways and Utilities - North Park Dr to 600' North of Del Paso Rd (Segment No. 25b) $44,670 $6,134 $38,045 $490 $0 $44,670 Roadways and Utilities - Del Paso Rd to Bayou Way (Segment No. 39) $2,157,577 $296,288 $1,837,599 $23,690 $0 $2,157,577 Roadways and Utilities - Between Truxel Road and N. Freeway Blvd (Segment No. 16b) $69,605 $9,558 $59,282 $764 $0 $69,605 Roadways and Utilities - Natomas Boulevard (Segment No. 34) $229,872 $31,567 $195,781 $2,524 $0 $229,872 Roadways and Utilities - Del Paso Rd to Arena Blvd (Segment No. 35) $1,143,717 $157,060 $974,098 $12,558 $0 $1,143,717 Roadways and Utilities - East Commerce Way to City Limit on East (Segment No. 36) $273,806 $37,600 $233,200 $3,006 $0 $273,806 Roadways and Utilities - Del Paso Rd to Gateway Park Blvd (Minus 1900') (Segment No. 37) $347,672 $47,744 $296,111 $3,817 $0 $347,672 Freeway Imp Interchanges - Northgate Improve WB Off Ramp $10,274,603 $0 $0 $0 $10,274,603 $10,274,603 Freeway Imp Interchanges - I-80/I-5 Interchange Ramp for EB to NB Traffic $41,087,905 $0 $0 $0 $41,087,905 $41,087,905 Freeway Imp Interchanges - Elkhorn/SR 99 Interchange Expansion to 6 Lanes (A) $21,108,917 $985,581 $6,112,646 $78,804 $13,931,886 $21,108,917 Freeway Imp HOV/Mainline Lanes - Overcrossing Widening to 4 Lanes $13,695,968 $0 $0 $0 $13,695,968 $13,695,968 Freeway Imp HOV/Mainline Lanes - I-5 @ Del Paso to I-80 $13,695,968 $0 $0 $0 $13,695,968 $13,695,968 Freeway Imp HOV/Mainline Lanes - 99 @ Elkhorn to I-5 $2,738,353 $0 $0 $0 $2,738,353 $2,738,353 Freeway Imp HOV/Mainline Lanes - I-5 @ 99 Junction to Del Paso NB $2,057,443 $0 $0 $0 $2,057,443 $2,057,443 Freeway Imp HOV/Mainline Lanes - I-80 @ I-5 to W. El Camino $5,478,808 $0 $0 $0 $5,478,808 $5,478,808 Freeway Imp Overcrossings - Snowy Egret Way (6) $23,606,999 $0 $0 $0 $23,606,999 $23,606,999 Freeway Imp Overcrossings - El Centro $20,303,543 $2,788,172 $17,292,437 $222,935 $0 $20,303,543 Freeway Imp Overcrossings - Meister Way - W/ Lrt Lanes (7) $17,479,408 $89,627 $555,875 $7,166 $16,826,740 $17,479,408 Traffic Signal Costs - Northbound SR-99 Off-Ramp and Elkhorn Boulevard (Traffic Signal No. 2) $1,450,255 $199,155 $1,235,176 $15,924 $0 $1,450,255 Traffic Signal Costs - East Commerce Way and Elkhorn Boulevard (C) (Traffic Signal No. 12) $822,347 $112,928 $700,389 $9,029 $0 $822,347 Traffic Signal Costs - Del Paso Road and East Commerce Way (Traffic Signal No. 20) $112,208 $15,409 $95,567 $1,232 $0 $112,208 Traffic Signal Costs Partially Funded - Club Center Drive and East Commerce Way (2+X6) (Traffic Signa $84,146 $11,555 $71,667 $924 $0 $84,146 Traffic Signal Costs Partially Funded - East Commerce Way and North Park Drive (2+/2X6) (Traffic Sign $91,321 $12,541 $77,778 $1,003 $0 $91,321 Traffic Signal Costs Partially Funded - Natomas Blvd and New Market Drive (Traffic Signal No. 47) $43,375 $5,956 $36,942 $476 $0 $43,375 Traffic Signal Costs Partially Funded - East Commerce Way and Arena Entrance (2+X6) (Traffic Signal N $84,146 $11,555 $71,667 $924 $0 $84,146 Traffic Signal Costs Partially Funded - Signal Contingency $84,146 $11,555 $71,667 $924 $0 $84,146 Off-Street Bikeways - Elkhorn Boulevard (Segment No. 3) $1,653,608 $227,081 $1,408,370 $18,157 $0 $1,653,608 Off-Street Bikeways - East Drain Canal Truxel - Arena (Segment No. 9) $274,759 $37,731 $234,011 $3,017 $0 $274,759 Off-Street Bikeways - C1 Canal West City (6) (Segment No. 11) $506,983 $69,621 $431,795 $5,567 $0 $506,983 Off-Street Bikeways - C1 Canal East City (6) (Segment No. 13) $140,130 $19,243 $119,348 $1,539 $0 $140,130 Off-Street Bikeways - West Drain Canal (6) (Segment No. 15) $1,120,876 $153,924 $954,645 $12,307 $0 $1,120,876 Off-Street Bikeways - East Side State Route 99 (6) (Segment No. 19) $821,442 $112,804 $699,618 $9,020 $0 $821,442 Off-Street Bikeways - Schumacher, North (6) (Segment No. 20) $316,682 $43,488 $269,717 $3,477 $0 $316,682 Off-Street Bikeways - East Drain Canal, Park Place (Segment No. 21) $362,544 $49,786 $308,777 $3,981 $0 $362,544 Off-Street Bikeways - Natomas Crossing East/West (Segment No. 28) $52,176 $7,165 $44,438 $573 $0 $52,176 Off-Street Bikeways - Goldenland South (Segment No. 29) $116,616 $16,014 $99,322 $1,280 $0 $116,616 Off-Street Bikeways - Goldenland North (Segment No. 30) $130,494 $17,920 $111,141 $1,433 $0 $130,494 Off-Street Bikeways - Riverview Basin 7A North/South (Segment No. 31) $75,736 $10,400 $64,504 $832 $0 $75,736 Off-Street Bikeways - Westlake, North/South (6) (Segment No. 33) $353,195 $48,502 $300,815 $3,878 $0 $353,195 Off-Street Bikeways - East Side Truxel Road - Arena Boulevard to Natomas Crossing Drive (Segment No $184,874 $25,388 $157,456 $2,030 $0 $184,874 Off-Street Bikeways - East Side Truxel Road - Del Paso Road to Arena Boulevard (Segment No. 34a) $171,504 $23,552 $146,069 $1,883 $0 $171,504 Off-Street Bikeway Crossings/Bridges - South Loop Road/Truxel Road at East Drain Canal (BB1) $266,542 $0 $0 $0 $266,542 $266,542 Off-Street Bikeway Crossings/Bridges - Arena Boulevard at East Drain Canal (BB2) $1,599,249 $0 $0 $0 $1,599,249 $1,599,249 Off-Street Bikeway Crossings/Bridges - Del Paso Road at East Drain Canal (BB3) $1,599,249 $0 $0 $0 $1,599,249 $1,599,249 Off-Street Bikeway Crossings/Bridges - West Canal/I-80 Overcrossing from S. Natomas to N. Natomas ( $5,997,184 $0 $0 $0 $5,997,184 $5,997,184 Off-Street Bikeway Crossings/Bridges - Club Center Drive at East Drain Canal (BB5) $266,542 $0 $0 $0 $266,542 $266,542 Off-Street Bikeway Crossings/Bridges - San Juan Road at West Drain Canal (BB6) $1,066,166 $0 $0 $0 $1,066,166 $1,066,166 Off-Street Bikeway Crossings/Bridges - Natomas Crossing Drive at West Drain Canal (BB7) $799,625 $0 $0 $0 $799,625 $799,625 Off-Street Bikeway Crossings/Bridges - El Centro Road at West Drain Canal (BB8) $1,066,166 $0 $0 $0 $1,066,166 $1,066,166 Off-Street Bikeway Crossings/Bridges - Bridge Cross Drive at East Drain Canal (BB9) $266,542 $0 $0 $0 $266,542 $266,542 Off-Street Bikeway Crossings/Bridges - Terracina Drive at East Drain Canal (BB10) $666,354 $0 $0 $0 $666,354 $666,354 Off-Street Bikeway Crossings/Bridges - Del Paso Road at West Drain Canal (BB11) $1,599,249 $0 $0 $0 $1,599,249 $1,599,249 Off-Street Bikeway Crossings/Bridges - North Bend Drive at East Drain Canal (BB12) $666,354 $0 $0 $0 $666,354 $666,354 Off-Street Bikeway Crossings/Bridges - El Centro Road at West Drain Canal (West of I-5) (BB13) $266,542 $0 $0 $0 $266,542 $266,542 Off-Street Bikeway Crossings/Bridges - Northgate Boulevard at C-1 Canal (BB14) $266,542 $0 $0 $0 $266,542 $266,542 Off-Street Bikeway Crossings/Bridges - Gateway Park Boulevard at C-1 Canal (BB15) $799,625 $0 $0 $0 $799,625 $799,625 Off-Street Bikeway Crossings/Bridges - Vista Park Court at C-1 Canal (Sacramento County) (BB16) $932,895 $0 $0 $0 $932,895 $932,895 Bridge - Terracina Drive Over East Drain Canal (E) (Bridge No. B4) $2,447,008 $336,034 $2,084,106 $26,868 $0 $2,447,008 Bridge - Del Paso Road Over East Drain Canal (F) (Bridge No. B5) $3,034,290 $416,682 $2,584,291 $33,317 $0 $3,034,290 Bridge - Elkhorn Boulevard Over East Drain Canal (Bridge No. B6) $4,796,135 $658,626 $4,084,847 $52,662 $0 $4,796,135 Bridge - El Centro Road Over West Drain Canal (Bridge No. B8) $3,621,572 $497,330 $3,084,476 $39,765 $0 $3,621,572 Freeway and Drainage Landscaping $10,223,923 $1,403,994 $8,707,670 $112,260 $0 $10,223,923 Civic Facilities - Convention Center $2,712,269 $372,461 $2,310,027 $29,781 $0 $2,712,269 Civic Facilities - Fire and Library Facilities5 $7,155,699 $982,652 $6,094,477 $78,570 $0 $7,155,699 Outstanding Credits/Reimbursements $30,166,538 $4,142,601 $25,692,706 $331,231 $0 $30,166,538 Totals: $292,719,669 $18,016,982 $111,742,601 $1,440,589 $161,519,497 $292,719,669 1Available Fund Balance is allocated proportionately based on the estimated remaining construction cost/obligations, and does not represent dedicated funds. Available Fund Balance will be utilized at the City's discretion to fund incomplete projects and fulfill outstanding obligations.
2The City appropriated funds via resolution on December 6, 2022, to backfill impact fee amounts that were waived under the City's Zero Dollar Rate Program. 3The Regional Cost Share/Non-PFF reflects future funding anticipated to result from regional partnerships with other public agencies. These amounts will not be funded with impact fees, nor will they be funded by the City. 4Completed facility. Developer credits will be issued in FY 2022-23 5Completed facilities. Remaining cost corresponds to remaining debt service through Fiscal Year 2032-33.

TABLE 1-J - NORTH NATOMAS PUBLIC FACILITIES FEE

SUMMARY OF INCOMPLETE PROJECTS, OBLIGATIONS, AND ANTICIPATED FUNDING SOURCES Description
of Incomplete
Projects and Obligations
Estimated
Remaining
Construction
Cost/Obligations
Funding Sources

CITY OF SACRAMENTO
MITIGATION FEE ACT FIVE YEAR REPORT SECTION IV – NORTH NATOMAS AREA

21 Table 2-J below shows the approximate timing of deposi t related to the funding of incomplete projects and outstanding obligations.

Table 3-J below shows a summ ary of the revenue and expe nditure projections for the Public Facilities Impact Fee, and the estimated shortfall or surplus at completion.

As a result, the City finds that there is a continued need to collect Public Facilities Impact Fees from new development within the North Natomas Area to fund the costs to develop and construct new public impr ovements and facilities, and outstanding obligations that mitigate the impact of new development.

Funding
Sources
FY 2021-22
Actuals
FY 2022-23
Estimate
FY 2023-24
Estimate
FY 2024-25
Estimate
FY 2025-26
Estimate
FY 2026-27
Estimate
After
FY 2026-27
Estimate
Total
Estimated
Funding
Available Fund Balance1 $18,016,982 $0 $0 $0 $0 $0 $0 $18,016,982 Projected Future Impact Fees $0 $8,383,877 $7,082,153 $7,223,797 $7,368,272 $7,515,638 $74,168,864 $111,742,601 City Zero Dollar Rate Program for Affordable Housing Projects2 $0 $1,440,589 $0 $0 $0 $0 $0 $1,440,589 Regional Cost Share/Non-PFF $0 $0 $0 $0 $0 $0 $161,519,497 $161,519,497 Totals: $18,016,982 $9,824,466 $7,082,153 $7,223,797 $7,368,272 $7,515,638 $235,688,361 $292,719,669 1Includes unspent impact fees previously collected and other available funds as of June 30, 2022. 2The City appropriated funds via resolution on December 6, 2022, to backfill impact fee amounts that were waived under the City's Zero Dollar Rate Program.

TABLE 2-J - NORTH NATOMAS PUBLIC FACILITIES FEE

APPROXIMATE TIMING OF DEPOSIT FOR FUNDING OF INCOMPLETE PROJECTS AND OBLIGATIONS Revenues
Available Fund Balance as of June 30, 2022 $18,016,982
Projected Future Impact Fees $111,742,601
City Zero Dollar Rate Program for Affordable Housing Projects $1,440,589 Regional Cost Share/Non-PFF $161,519,497
Total Future Funding: $274,702,687
Total Projected Revenues: $292,719,669
Remaining Construction Cost and Obligations
Total Outstanding Credits/Reimbursements $30,166,538
Total Estimated Remaining Construction Cost $262,553,131 Total Estimated Remaining Construction Cost and Obligations: $292,719,669 Estimated Shortfall/Surplus to Completion: $0
TABLE 3-J

NORTH NATOMAS PUBLIC FACILITIES FEE STATUS SUMMARY

CITY OF SACRAMENTO
MITIGATION FEE ACT FIVE YEAR REPORT SECTION IV – NORTH NATOMAS AREA

22 PUBLIC FACILITIES LAND ACQUISITION IMPACT FEE

New development in the North Natomas Area generates new residents, employees, and patrons that create additional demands for public improvements and related facilities.

Constructing these public improvements requires a significant amount of land for public uses including open space, drainage systems, roadways, interchanges, and other public facilities. Much of the land is provided through normal land dedications in the development process. However, due to the significant quantity of land required for public use, the City needs to acquire land when available and as needed. The purpose of the Public Facilities Land Acquisition Impact Fee is to fund the acquisition of land for the development and construction of these public facilities and to reimburse developers that dedicate more than their fair share of land for public use. The land that may be acquired for public use includes but is not limited to freeway and agricultural buffers, roadways and bike paths, landscaping, drainage improvements, and open space. T he land acquisition program comprises of approximately 415 acres, of which 372 acres have already been acquired. Of the remaining 43 acres, 33 acres will be acqui red under the guise of devel opment agreements and 10 acres will be acquired as a condition of approval of future development projects. Acquiring these lands will allow for the construction of the needed public facilities in the North Natomas Area, which will allo w the City to meet the increased dem ands for public improvements from development and the growing population.

As of June 30, 2022, the Public Facilities Land Acquisition Impact Fee had a fund balance of $150,332. Table 1-K below shows a summar y of the estimated re maining acquisition costs and outstanding obligati ons, along with funding so urces for each remaining acquisition and outstanding obligation.

Table 2-K below shows the ap proximate timing of deposit related to the funding of incomplete projects and outstanding obligations.

Available
Fund
Balance1
Projected
Future
Impact Fees
City Zero
Dollar Rate
Program2
Total
Estimated
Funding
Public Land - Freeway Buffer Segment 3 $6,342,110 $69,190 $6,187,371 $85,549 $6,342,110 Public Land - Lightrail Segment 1 $3,040,781 $33,174 $2,966,590 $41,017 $3,040,781 Public Land - Freeway Buffer Segment 10 $255,464 $2,787 $249,231 $3,446 $255,464 Public Land - Roadway Segment 10 $26,373 $288 $25,729 $356 $26,373 Public Land - Roadway Segment 11 $41,624 $454 $40,608 $561 $41,624 Public Land - Freeway Buffer Segment 8 $921,449 $10,053 $898,967 $12,430 $921,449 Public Land - Freeway Buffer Segment 5 $3,151,991 $34,387 $3,075,086 $42,518 $3,151,991 Totals: $13,779,792 $150,332 $13,443,583 $185,877 $13,779,792 1Available Fund Balance is allocated proportionately based on the estimated remaining construction cost/obligations, and does not represent dedicated funds. Available Fund Balance will be utilized at the City's discretion to fund incomplete projects and fulfill outstanding obligations. 2The City appropriated funds via resolution on December 6, 2022, to backfill impact fee amounts that were waived under the City's Zero Dollar Rate Program.

TABLE 1-K - NORTH NATOMAS PUBLIC LAND ACQUISITION

SUMMARY OF INCOMPLETE PROJECTS, OBLIGATIONS, AND ANTICIPATED FUNDING SOURCES Description
of Incomplete
Projects and Obligations
Estimated
Remaining
Construction
Cost/Obligations
Funding Sources
Funding
Sources
FY 2021-22
Actuals
FY 2022-23
Estimate
FY 2023-24
Estimate
FY 2024-25
Estimate
FY 2025-26
Estimate
FY 2026-27
Estimate
After
FY 2026-27
Estimate
Total
Estimated
Funding
Available Fund Balance1
$150,332 $0 $0 $0 $0 $0 $0 $150,332
Projected Future Impact Fees $0 $1,438,025 $1,466,786 $1,496,122 $1,526,044 $1,556,565 $5,960,041 $13,443,583 City Zero Dollar Rate Program for Affordable Housing Projects2 $0 $185,877 $0 $0 $0 $0 $0 $185,877 Totals: $150,332 $1,623,902 $1,466,786 $1,496,122 $1,526,044 $1,556,565 $5,960,041 $13,779,792 1Includes unspent impact fees previously collected and other available funds as of June 30, 2022. 2The City appropriated funds via resolution on December 6, 2022, to backfill impact fee amounts that were waived under the City's Zero Dollar Rate Program.

TABLE 2-K - NORTH NATOMAS PUBLIC LAND ACQUISITION

APPROXIMATE TIMING OF DEPOSIT FOR FUNDING OF INCOMPLETE PROJECTS AND OBLIGATIONS

CITY OF SACRAMENTO
MITIGATION FEE ACT FIVE YEAR REPORT SECTION IV – NORTH NATOMAS AREA

23 Table 3-K below shows a summ ary of the revenue and expe nditure projections for the Public Facilities Land Acquis ition Impact Fee, and the esti mated shortfall or surplus at completion.

As a result, the City finds that there is a continued need to collect Public Facilities Land Acquisition Impact Fees from new development within the North Natomas Area to fund the acquisition of land for public use, and outstanding obligations to mitigate the impacts of new development.

REGIONAL PARK LAND ACQUISITION IMPACT FEE

In 2003, the City and the owne rs of regional park land reached an agreement for the acquisition of park land. In 2004, the City issued bonds, making the final costs of the park land a known value. New development in the North Natomas Area generates new residents, employees, and patrons that utilize and create additional demands on and for regional park improvements. The purpose of the Regional Pa rk Land Acquisition Impact Fee is to fund the acquisition and related costs for regional park improvements, which may include the payment of annual debt service amounts due as a result of debt issued to finance the costs of acquiring regional parkl and. Acquiring these lands will allow for the construction of park improvements in the North Natomas Area, which will allow the City to address the additional impacts and demands on park improv ements resulting from new development and the growing population.

Revenues
Existing Fund Balance as of June 30, 2022 $150,332
Projected Future Impact Fees $13,443,583
City Zero Dollar Rate Program for Affordable Housing Projects $185,877 Total Future Funding: $13,629,460
Total Projected Revenues: $13,779,792
Remaining Construction Cost and Obligations
Total Estimated Remaining Construction Cost $13,779,792 Total Estimated Remaining Construction Cost: $13,779,792 Estimated Shortfall/Surplus to Completion: $0
TABLE 3-K

NORTH NATOMAS PUBLIC LAND ACQUISITION FEE STATUS SUMMARY

CITY OF SACRAMENTO
MITIGATION FEE ACT FIVE YEAR REPORT SECTION IV – NORTH NATOMAS AREA

24 As of June 30, 2022, the Regional Park Land Acquisition Impact Fee had a negative fund balance of ($305,931.21). Table 1-L below shows a summary of the estimated remaining acquisition costs and outstanding obligations related to developer credits that are to be paid by the Regional Park Land Acquisition Impact Fees, along with funding sources for each remaining acquisition and outstanding obligation.

Table 2-L below shows the approximate timing of depo sit related to the funding of incomplete projects.

Table 3-L below shows a summary of the revenue and ex penditure projections for the Regional Park Land Acquisit ion Impact Fee, and the estimated shortfall or surplus at completion.

Available
Fund
Balance1
Projected
Future
Impact Fees
City Zero
Dollar Rate
Program2
Total
Estimated
Funding
Regional Park Land Acquisition - North Natomas Regional Park Land Acquisition3 $10,303,755 ($305,931) $10,609,685 $0 $10,303,754
Intrafund Loan from North Natomas Transit Fee Program4
$1,393,687 $0 $1,232,983 $160,704 $1,393,687
Totals: $11,697,442 ($305,931) $11,842,668 $160,704 $11,697,441 1Available Fund Balance is allocated proportionately based on the estimated remaining construction cost/obligations, and does not represent dedicated funds. Available Fund Balance will be utilized at the City's discretion to fund incomplete projects and fulfill outstanding obligations. 2The City appropriated funds via resolution on December 6, 2022, to backfill impact fee amounts that were waived under the City's Zero Dollar Rate Program. 3Remaining cost corresponds to remaining debt service due through Fiscal Year 2032-33. 4 Authorized by City Council Resolution Number 2013-0348.

TABLE 1-L - NORTH NATOMAS REGIONAL PARK LAND ACQUISITION FEE

SUMMARY OF INCOMPLETE PROJECTS, OBLIGATIONS, AND ANTICIPATED FUNDING SOURCES Funding Sources
Description
of Incomplete
Projects and Obligations
Estimated
Remaining
Construction
Cost/Obligations
Funding
Sources
FY 2021-22
Actuals
FY 2022-23
Estimate
FY 2023-24
Estimate
FY 2024-25
Estimate
FY 2025-26
Estimate
FY 2026-27
Estimate
After
FY 2026-27
Estimate
Total
Estimated
Funding
Available Fund Balance1
($305,931) $0 $0 $0 $0 $0 $0 ($305,931)
Projected Future Impact Fees $0 $1,245,666 $1,270,579 $1,295,991 $1,321,911 $1,348,349 $5,360,173 $11,842,668 City Zero Dollar Rate Program for Affordable Housing Projects2 $0 $160,704 $0 $0 $0 $0 $0 $160,704 Totals: ($305,931) $1,406,370 $1,270,579 $1,295,991 $1,321,911 $1,348,349 $5,360,173 $11,697,441 1Includes unspent impact fees previously collected and other available funds as of June 30, 2022. 2The City appropriated funds via resolution on December 6, 2022, to backfill impact fee amounts that were waived under the City's Zero Dollar Rate Program.

TABLE 2-L - NORTH NATOMAS REGIONAL PARK LAND ACQUISITION FEE

APPROXIMATE TIMING OF DEPOSIT FOR FUNDING OF INCOMPLETE PROJECTS AND OBLIGATIONS Revenues
Existing Fund Balance as of June 30, 2022 ($305,931)
Projected Future Impact Fees $11,842,668
City Zero Dollar Rate Program for Affordable Housing Projects $160,704 Total Future Funding: $12,003,372
Total Projected Revenues: $11,697,441
Remaining Construction Cost and Obligations
Intrafund Loan from North Natomas Transit Fee Program $1,393,687 Total Estimated Remaining Construction Cost $10,303,755 Total Estimated Remaining Construction Cost: $11,697,442 Estimated Shortfall/Surplus to Completion: ($0)
TABLE 3-L

NORTH NATOMAS REGIONAL PARK LAND ACQUISITION FEE STATUS

SUMMARY

CITY OF SACRAMENTO
MITIGATION FEE ACT FIVE YEAR REPORT SECTION IV – NORTH NATOMAS AREA

25 As a result, the City finds th at there is a continued need to collect Regional Park Land Acquisition Impact Fees from new development within the North Natomas Area to pay for the costs related to the acquisition of region al parks, and outstanding obligations that mitigate the impact of new development.

TRANSIT IMPACT FEE

New development in the Nort h Natomas Area generates ad ditional vehicle trips and demand for transit services. The purpose of the Transit Impact Fee is to fund the design and construction of light rail transit (LRT) stations and appurtenant facilities. Completion of the LRT stations will mitigate the impact new development creates in the North Natomas Area by promoting additional travel modes, improving connectivity, helping reduce vehicle trips, and improving traffic flow.

As of June 30, 2022, the Transit Impact Fee had a fund balance of $16,327,861. Table 1- M below shows a summary of the estimated remaining construction costs and outstanding obligations related to developer credits that are to be paid by the Transit Impact Fees, along with funding sources for each incomplete project and outstanding obligation.

Table 2-M below shows the a pproximate timing of deposit related to th e funding of incomplete projects and outstanding obligations.

Available
Fund
Balance1
Projected
Future
Impact Fees
City Zero
Dollar Rate
Program
Intrafund Loan
Repayment
Total
Estimated
Funding
Light Rail Station Construction Costs $18,381,774 $8,961,909 $7,090,927 $89,601 $2,239,336 $18,381,773 Transit Facilities and Light Rail Stations $15,108,307 $7,365,952 $5,828,159 $73,645 $1,840,551 $15,108,307 Totals: $33,490,081 $16,327,861 $12,919,087 $163,246 $4,079,887 $33,490,081 1Available Fund Balance is allocated proportionately based on the estimated remaining construction cost/obligations, and does not represent dedicated funds. Available Fund Balance will be utilized at the City's discretion to fund incomplete projects and fulfill outstanding obligations.

TABLE 1-M - NORTH NATOMAS TRANSIT FEE

SUMMARY OF INCOMPLETE PROJECTS, OBLIGATIONS, AND ANTICIPATED FUNDING SOURCES Funding Sources
Description
of Incomplete
Projects and Obligations
Estimated
Remaining
Construction
Cost/Obligations
Funding
Sources
FY 2021-22
Actuals
FY 2022-23
Estimate
FY 2023-24
Estimate
FY 2024-25
Estimate
FY 2025-26
Estimate
FY 2026-27
Estimate
After
FY 2026-27
Estimate
Total
Estimated
Funding
Available Fund Balance1
$16,327,861 $0 $0 $0 $0 $0 $0 $16,327,861
Projected Future Impact Fees $0 $590,044 $601,845 $613,881 $626,159 $638,682 $9,848,476 $12,919,087 City Zero Dollar Rate Program for Affordable Housing Projects $0 $163,246 $0 $0 $0 $0 $0 $163,246 Intrafund Loan Repayment $0 $0 $0 $0 $0 $0 $4,079,887 $4,079,887 Totals: $16,327,861 $753,290 $601,845 $613,881 $626,159 $638,682 $13,928,363 $33,490,081 1Includes unspent impact fees previously collected and other available funds as of June 30, 2022.

TABLE 2-M - NORTH NATOMAS TRANSIT FEE

APPROXIMATE TIMING OF DEPOSIT FOR FUNDING OF INCOMPLETE PROJECTS AND OBLIGATIONS

CITY OF SACRAMENTO
MITIGATION FEE ACT FIVE YEAR REPORT SECTION IV – NORTH NATOMAS AREA

26 Table 3-M below shows a summ ary of the revenue and expe nditure projections for the Transit Impact Fee, and the estimated shortfall or surplus at completion.

As a result, the City finds that there is a continued need to collect Transit Impact Fees from new development within the North Natomas Area to pay for the costs of transit improvements and facilities, and outstanding obligations that mitigate the impact of new development.

Revenues
Available Fund Balance as of June 30, 2022 $16,327,861
Projected Future Impact Fees $12,919,087
City Zero Dollar Rate Program for Affordable Housing Projects $163,246 Intrafund Loan Repayment $4,079,887
Total Future Funding: $17,162,220
Total Projected Revenues: $33,490,081
Remaining Construction Cost and Obligations
Total Estimated Remaining Construction Cost $33,490,081 Total Remaining Construction Cost and Obligations: $33,490,081 Estimated Shortfall/Surplus to Completion: ($0)
TABLE 3-M

NORTH NATOMAS TRANSIT FEE STATUS SUMMARY

CITY OF SACRAMENTO
MITIGATION FEE ACT FIVE YEAR REPORT SECTION V – WILLOWCREEK AREA

27 SECTION V

WILLOWCREEK AREA IMPACT FEE PROGRAM

The Willowcreek Finance Plan and associated Impact Fees (Willowcreek Area Impact Fee Program) were originally established in 1997 to fund backbone infrastructure improvements to allow for and support full development of the area, all of which is identified in more detail in the latest Willowcreek Fi nancing Plan/Nexus Study ( dated September 29, 1997, and adopted by the Sacramento City Council on October 14, 1997, per Resolution No. 1997- 0576). The Willowcreek Area is located generally in the west central portion of the City and bound by Garden Highwa y to the south and wes t, Interstate 80 to the north, and by a drainage canal to the east. Fee revenues collected from the Willowcreek Area Impact Fee Program are used to fund the design, c onstruction, installation, improvement, and acquisition of transportation, drainage, sanitary sewer, water distribution, joint trench and utilities, and the related soft costs. As of June 30, 2022, the Willowcreek Area is generally developed and built-out and all intended Public Facilities have been completed except for transportation and roadway improvements.

CONSTRUCTION IMPACT FEE

New development in the Willo wcreek Area generates new residents, employees, and patrons that will generate new vehicle, bicycle, pedestrian trips, and demand for expanded roadway capacity, which has a direct and cumulative impact on roadway and transportation facilities. The purpose of th e Construction Impact Fee is to fund the construction and enhancement of transportation improvements that promote and improve connectivity and provide a circulation system in the Willowcreek Area in accordance with the South Natomas Community Plan, to provide additional travel capacity to accommodate the additional pedestrian and vehicular trips resulti ng from new development. Transportation improvements funded by t he Construction Impact Fe e may include roadway and intersection improvements, street modifications , signals, related earth work and traffic handling, as well as frontage improvements including curb and gutter, and sidewalks abutting Interstate 80. Completion of the transportation improvements mitigate the impact of greater traffic on roadways caused by new development, improving traffic flow and public safety.

As of June 30, 2022, the Construction Impact Fee had a fund balance of $1,776,357. Table 1-N below shows a summary of the estima ted remaining construction costs and outstanding obligations, along with funding sources for each incomplete project and outstanding obligation.

Available
Fund Balance1
Projected
Future
Impact Fees
Total
Estimated
Funding
Barandas Road Improvements $2,030,279 $1,776,357 $253,922 $2,030,279 Totals: $2,030,279 $1,776,357 $253,922 $2,030,279
1Available Fund Balance is allocated proportionately based on the estimated remaining construction cost/obligations, and does not represent dedicated funds. Available Fund Balance will be utilized at the City's discretion to fund incomplete projects and fulfill outstanding obligations.

TABLE 1-N - WILLOW CREEK TRANSPORTATION FEE

SUMMARY OF INCOMPLETE PROJECTS, OBLIGATIONS, AND ANTICIPATED FUNDING SOURCES Description
of Incomplete
Projects and Obligations
Estimated
Remaining
Construction
Cost/Obligations
Funding Sources

CITY OF SACRAMENTO
MITIGATION FEE ACT FIVE YEAR REPORT SECTION V – WILLOWCREEK AREA

28 Table 2-N below shows the approximate timing of deposit related to the funding of incomplete projects and outstanding obligations.

Table 3-N below shows a summ ary of the revenue and expenditure projections for the Transportation Impact Fee, and the estimated shortfall or surplus at completion.

As a result, the City finds that there is a continued need to collect Construction Impact Fees from new development within the Willowcreek Area to pay for the costs of transportation and roadway improvements and related facilities, and outstanding obligations that mitigate the impact of new development.

TABLE 2-N - WILLOW CREEK TRANSPORTATION FEE

APPROXIMATE TIMING OF DEPOSIT FOR FUNDING OF INCOMPLETE PROJECTS AND OBLIGATIONS Revenues
Available Fund Balance as of June 30, 2022 $1,776,357
Projected Future Impact Fees $253,922
Total Future Funding: $253,922
Total Projected Revenues: $2,030,279
Remaining Construction Cost and Obligations
Total Estimated Remaining Construction Cost $2,030,279
Total Remaining Construction Cost and Obligations: $2,030,279 Estimated Shortfall/Surplus to Completion: $0.00
TABLE 3-N

WILLOW CREEK TRANSPORTATION FEE STATUS SUMMARY

Sacramento City CouncilJanuary 10, 2023

Sacramento City Council
January 10, 2023