City of Sacramento
City Council - 5PM Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2023-01566 1/9/2024 Consent Item 5.
Mitigation Fee Act Annual Report for the Year Ended June 30, 2023 (Noticed 12/22/2023) File ID: 2023-01566
Location: District 1, Represented by Councilmember Kaplan; District 3, Represented by Councilmember Talamantes; District 4, Represented by Mayor Steinberg and Councilmember Valenzuela; District 5, Represented by Councilmember Maple; District 6, Represented by Mayor Steinberg and Vice Mayor Guerra; District 7, Represented by Councilmember Jennings; District 8, Represented by Mayor Steinberg and Mayor Pro Tem Vang
Recommendation: Receive and file the Mitigation Fee Act Annual Report for the Year Ended June 30, 2023.
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 Annual Report for the Year Ended June 30, 2023 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, 2023 (Attachment 2) fulfills the annual reporting requirements for the following development impact fee funds:
· 65th Street Fee Fund
· Central City Fee Fund
· Delta Shores Fee Fund
· Greenbriar Development Agreement Fee Fund
· Jacinto Creek Planning Area (JCPA) Fee Fund
File ID: 2023-01566 1/9/2024 Consent Item 5.
· 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 · North Natomas Transit Fee Fund
· Panhandle 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.
· 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 Attachment 2 was made available to the public on December 22, 2023.
Policy Considerations: Filing the required annual report with the Council will satisfy the requirements of the Act and City Code.
Economic Impacts: Not applicable.
Environmental Considerations:
File ID: 2023-01566 1/9/2024 Consent Item 5.
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 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, 2023
Made Available to the Public on December 22, 2023
Received and Filed by the Sacramento City Council at its Meeting on January 9, 2024
City of Sacramento
Mitigation Fee Act Annual Report
For the Year Ended June 30, 2023
TABLE OF CONTENTS
Section Page
1. INTRODUCTION ................................................................................................................................. 1
2. BRIEF DESCRIPTION OF FEES ............................................................................................................. 2
3. FEE AMOUNTS ................................................................................................................................... 8
4. FUND BALANCES ................................................................................................................................ 9
5. FEES COLLECTED AND INTEREST EARNED ......................................................................................... 9
6. IDENTIFICATION OF PUBLIC IMPROVEMENTS ON WHICH FEES WERE EXPENDED ......................... 10
7. APPROXIMATE DATE OF COMMENCEMENT OF CONSTRUCTION ................................................... 10
8. INTERFUND TRANSFERS OR LOANS ................................................................................................. 10
9. REFUNDS MADE ............................................................................................................................... 10
10. AUTOMATIC ADJUSTMENTS ............................................................................................................ 10
11. ADDITIONAL FIFTH YEAR FINDINGS ................................................................................................. 11
EXHIBITS
A‐1. FY2022/23 65th Street Fees
A‐2. FY2022/23 Central City Fees
A‐3 FY2022/23 Delta Shores Fees
A‐4. FY2022/23 Greenbriar DA Fees
A‐5. FY2022/23 Jacinto Creek Planning Area (JCPA) Fees A‐6. FY2022/23 North Natomas Fees
A‐7. FY2022/23 Panhandle Fees
A‐8. FY2022/23 Railyards Fees
A‐9. FY2022/23 River District Impact Fees
A‐10. FY2022/23 Willowcreek Fees
B. Annual Financial Report by Funds for the Fiscal Year Ended June 30, 2023 C. Identification of Public Improvements on which Fees were Expended
City of Sacramento FY2022/23 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 fees. 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 public.
This Fiscal Year (FY) 2022/23 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. Delta Shores Fee Fund
d. Greenbriar DA Fee Fund
e. Jacinto Creek Planning Area (JCPA) Fee Fund
f. North Natomas Drainage Fee Fund
g. North Natomas Public Facilities Fee Fund
h. North Natomas Public Facilities Land Acquisition Fee (PFLAF) Fund i. North Natomas Regional Park Land Acquisition Fee (RPLAF) Fund j. North Natomas Transit Fee Fund
k. Panhandle Fee Fund
l. Railyards Fee Fund
m. River District Fee Fund
n. 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 fund.
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.
City of Sacramento FY2022/23 Mitigation Fee Act Annual Report Page 2
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.
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.
Section 11: Additional information regarding additional findings to be made every five years.
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 with 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:
City of Sacramento FY2022/23 Mitigation Fee Act Annual Report Page 3
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. 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. Delta Shores 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 in the Delta Shores area:
i. Regional infrastructure Component: This fee component is used to fund improvements to the freeway interchange facilities and Regional roadway improvements needed to improve freeway access for new residents, employees, and patrons of the Delta Shores area.
ii. Backbone Infrastructure Component: This component of the fee is used to pay for the following facilities that serve new development within the Delta Shores area:
1. Roadways: Construction of improvements to the Combined Projects’ transportation system to create a Delta Shores on‐site transportation system consisting of roadway and intersection facilities accommodating new bicyclists, pedestrians, and automobiles.
2. Sanitary Sewer Component: Construction of the portion of trunk sewer facilities needed to convey sanitary sewage generated by development in the Combined Projects into the City sewer system.
3. Storm Drainage Component: Construction of improvements to the Combined Projects storm drainage system consisting of new storm drainage facilities needed to collect, contain, and discharge to the public drainage system stormwater generated in Delta Shores.
iii. Public Facilities Component: This component of the fee is used to pay for the following facilities that serve new development within the Delta Shores area:
Swainson’s Hawk/Ag Mitigation
Parks
City of Sacramento FY2022/23 Mitigation Fee Act Annual Report Page 4
Trails
Open Space
Police Facilities
Fire Facilities
Transit
Library Facilities
d. 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 a 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 is comprised of three components: the Regional Park Fee, the Fire Facilities Fee, and the Community Center Fee. The GB Fees and its components will be used to contribute to various regional and city‐wide funds. A 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.
e. 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.
f. 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 have an established funding mechanism of its own and serves new development in the North Natomas community.
City of Sacramento FY2022/23 Mitigation Fee Act Annual Report Page 5
g. 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.
h. 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
i. North Natomas RPLAF: This fee is used to pay for the acquisition of regional park land in North Natomas.
j. 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.
k. Panhandle Fee: The Panhandle Fee Program is a City‐implemented, plan area‐specific development fee program applicable only to new Panhandle development that will include two fee components: the Panhandle Impact Fee (the “PHIF”) Component and the Panhandle DA Fee (the “DA Fee”) Component. These fees are two different types of fees and thus are divided into two components, collectively called Panhandle Fees. The Panhandle Fees include a three percent administration component. The facilities funded by these fees have plan‐wide benefits and the costs are distributed among Panhandle land uses and ownership interests. Below is a brief description of each fee component and subcomponent:
i. PHIF Component: This component has been established in accordance with the procedural requirements of the Mitigation Fee Act. This fee will fund essential backbone infrastructure and public facilities costs required to serve the Panhandle projects and are necessary to accommodate new residents generated by City of Sacramento FY2022/23 Mitigation Fee Act Annual Report Page 6
Panhandle development. The roadways, sewer, drainage, and trails are the infrastructure the PHIF will fund. Below is a brief description of each sub‐ component of the fee:
1. Roadways: This fee component will be used to construct and expand roadway infrastructure to accommodate future traffic volumes projected as a result of new Panhandle development. Roadway improvements to be funded by Panhandle fees include roadway segments, entry monumentation, traffic signals, traffic circles, and off‐site improvements needed for the expansion of Elkhorn Boulevard.
2. Sanitary Sewer: This fee component will be used to construct sanitary sewer facilities needed to accommodate increased demand projected as a result of new residential development. Construction of trunk sewer improvements will be funded through Panhandle Impact Fees.
3. Storm Drainage: This fee component will be used to acquire detention basin land and to construct storm drainage infrastructure needed to accommodate increased demand for flood protection as a result of new development. Storm drainage system improvements funded through the Impact Fees include backbone storm drain lines, expansion of an existing detention basin owned by Twin Rivers Joint Unified School District, and associated outfall structures and pumps.
4. Trails: This fee component will be used to fund the construction of a trails system to serve the residents of the Panhandle development. The planned trails to be funded by the trails fee include the planned new Powerline Class 1 Bike Trail within the WAPA Corridor that will extend through the north‐south length of the Project and construction of a portion of the Sotnip Trail within the Project area that will connect to the City’s existing trail network. The Sotnip Trail is a planned 1,200‐foot‐long 12‐foot Class 1 trail between Sorento Road and Kenmar Road directly to the east of the Project.
ii. DA Fee Component: The component will be utilized to contribute towards the costs of the North Natomas Finance Plan (NNFP) public facilities, whether planned or already constructed to serve the North Natomas Community Plan area. These facilities will serve both the Panhandle and NNFP areas, and Panhandle is required to share the costs for these facilities in a manner determined by the City, as prescribed in the developer agreements between the Panhandle developers and the City. The DA Fee includes five sub‐components: the Regional Park Land Acquisition Fee, the Transit Fee, Fire Facilities Fee, Community Center Fee, and the Library Fee. Below is a brief description of each Fee sub‐component:
1. Regional Park Land Acquisition Fee: This fee subcomponent 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.
City of Sacramento FY2022/23 Mitigation Fee Act Annual Report Page 7
2. Transit Fee: This fee subcomponent shall contribute toward construction of Light Rail Transit stations.
3. Fire Facilities Fee: This fee subcomponent shall contribute toward fire facilities in a manner determined at the discretion of the City.
4. Community Center Fee: This fee subcomponent shall contribute toward construction of a North Natomas regional community center in a manner determined at the discretion of the City.
5. Library Fee: This fee subcomponent shall contribute toward library facilities in a manner determined at the discretion of the City.
l. 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.
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 City of Sacramento FY2022/23 Mitigation Fee Act Annual Report Page 8
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.
m. 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.
n. Willowcreek Fee: This fee is used to pay for the following facilities that serve 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 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, 2023, unless otherwise indicated.
a. 65th Street Fees:
See Exhibit A‐1.
City of Sacramento FY2022/23 Mitigation Fee Act Annual Report Page 9
b. Central 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 phased implementation, City staff is required to request the City Council’s authorization.
c. Delta Shores Fees:
See Exhibit A‐3.
d. Greenbriar DA Fees:
See Exhibit A‐4.
e. JCPA Fees:
See Exhibit A‐5.
f. North Natomas Fees:
See Exhibit A‐6.
g. Panhandle Fees:
See Exhibit A‐7.
h. Railyards Impact Fees:
See Exhibit A‐8.
i. River District Fees:
See Exhibit A‐9.
j. Willowcreek Fees:
This fee is assigned to undeveloped parcels of land. Exhibit A‐10 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, 2023, 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, 2023, are provided in Exhibit B to this report.
City of Sacramento FY2022/23 Mitigation Fee Act Annual Report Page 10
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, 2023, including the total percentage of the cost of the public improvement that was funded by the fees, is provided in Exhibit C to this 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 regarding the funds needed to complete individual public improvements.
In addition, no previous report has identified any such public improvement for which sufficient funds have been collected to complete financing on an incomplete public improvement.
8. INTERFUND TRANSFERS OR LOANS
Information regarding interfund transfers or loans for the year ended June 30, 2023, is provided in Exhibit B to this report.
9. REFUNDS MADE
For the year ended June 30, 2023, no refunds have been made from surplus fees in any of the districts included in this report.
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, 2022, were automatically increased on that date by 2.55%, which is the percentage increase in the Engineering News Record San Francisco Construction Cost Index from March 2021 to March 2022.
Below is a list of fees that were automatically adjusted on July 1, 2022, using a different basis than that described above:
a. Central City Fees: Automatic adjustment amounts for each fee category are shown in Exhibit A‐2.
City of Sacramento FY2022/23 Mitigation Fee Act Annual Report Page 11
b. North Natomas Fees: Automatic adjustment amounts for each fee category are shown in Exhibit A‐6.
11. ADDITIONAL FIFTH YEAR FINDINGS
For all fee districts included in this report, any additional findings required under Section 66001(d) of the Act shall be made in a separate report which will be received and filed with the City Council on the same date as this report. Such findings are to be made for the fifth fiscal year following the first deposit into the fee fund and every five years thereafter.
Exhibit A‐1
FY2022/23 65th Street Fees
Basis Transportation Fee Water Fee Drainage Fee Sewer Fee Administration Fee Single Family per unit 2,821.77 2,419.97 3,689.51 3,798.14 382.17 Multifamily per unit 1,624.22 1,815.31 2,108.48 2,849.26 251.29 Office per sq. ft. 4.19 1.20 2.17 1.90 0.29 Retail per sq. ft. 4.25 0.60 2.17 0.96 0.24 Industrial per sq. ft. 2.87 0.60 2.05 0.96 0.20 Hotel per room 1,168.76 726.38 3,588.73 1,519.52 210.72 65th Street Area Fees
as of July 1, 2022
Exhibit A‐2
FY2022/23 Central City Fees
Fee Rates for 07/01/2022 to 12/31/2022
Basis Base Fee
Economic Incentive
(75%)
RES <750 SF Residential <750 SF per unit SF 4.56 3.42 RES >750 SF Residential >750 SF per unit 3,417.52 2,563.14 RETAIL Retail per sq. ft. 4.34 3.26 OFF Office per sq. ft. 5.86 4.41 IND Light Industrial per sq. ft. 2.83 2.14 HOTL Hotel per room 1,552.16 1,164.12 Fee Rates for 01/01/2023 to 06/30/2023
Basis Fee Rate
RES <750 SF Residential <750 SF per unit SF 3.96
RES >750 SF Residential >750 SF per unit 2,968.00
RETAIL Retail per sq. ft. 3.77
OFF Office per sq. ft. 5.09
IND Light Industrial per sq. ft. 2.46
HOTL Hotel per room 1,348.00
as of January 1, 2023
Land Use
Land Use
Central City Impact Fee
as of July 1, 2022
Year 3 + Annual Adjustments
Central City Impact Fee
Exhibit A‐3
FY2022/23 Delta Shores Fees
Delta Shores Impact Fee ‐ Delta Shores Sub‐Area
per Reso. 2019‐0378
As of November 30, 2022
Basis
Regional
Infrastructure
Component
Backbone
Infrastructure
Component
Public Facilities
Component Administration Total Fee
Residential LDR per unit 5,749.00$ 5,982.00$ 7,852.00$ 606.00$ 20,189.00$ Residential MDR per unit 4,382.00$ 4,427.00$ 7,852.00$ 515.00$ 17,176.00$ Residential HDR per unit 4,277.00$ 3,997.00$ 4,638.00$ 399.00$ 13,311.00$ Residential Mixed Use per unit 4,277.00$ 4,017.00$ 4,638.00$ 400.00$ 13,332.00$ Commercial Mixed Use ‐ Town Center per sq. ft. 17.37$ 15.66$ 3.18$ 1.12$ 37.33$ Commercial Village / Regional Center per sq. ft. 17.37$ 15.52$ 3.18$ 1.12$ 37.19$ Commercial Corner Retail per sq. ft. 17.37$ 17.43$ 3.18$ 1.17$ 39.15$ Land Use
Delta Shores Impact Fee ‐ Stone Boswell Sub‐Area
per Reso. 2019‐0378
Update As of November 30, 2022
Basis
Regional
Infrastructure
Component
Regional
Infrastructure
Component
Administration
Backbone
Infrastructure
Component
Public Facilities
Component
Backbone
Infrastructure &
Public Facilities
Component
Administration
Residential LDR per acre 86,985.00$ 2,690.00$ ‐ $ ‐ $ ‐ $ per unit ‐$ ‐ $ 4,661.00$ 3,532.00$ 253.00$ Residential MDR per acre 105,126.00$ 3,251.00$ ‐ $ ‐ $ ‐ $ per unit ‐$ ‐ $ 3,553.00$ 3,532.00$ 219.00$ Residential HDR per acre 309,943.00$ 9,586.00$ ‐ $ ‐ $ per unit ‐$ ‐ $ 3,468.00$ 2,086.00$ 172.00$ Commercial Retail / Office per acre 350,313.00$ 10,834.00$ ‐ $ ‐ $ ‐ $ per sq. ft. ‐$ ‐ $ 12.46$ 2.73$ 0.47$ Land Use
Exhibit A‐4
FY2022/23 Greenbriar DA Fees
Final
BY LAND USE
dated 05/07/2022
Fee Type Land Use Type Density Pay Class Code As of 07/01/2021 As of 07/01/2022 $% Adjustment Basis Residential: Per Unit Per Unit
Public Facilities Fees
Regional Park Low Density Residential > 5,500 Sq Ft 433 2,402 $ 2,766$ 364$ 15.145% ENR CCI Fire Low Density Residential > 5,500 Sq Ft 434 600 $ 691$ 91$ 15.145% ENR CCI Community Center Low Density Residential > 5,500 Sq Ft 435 774 $ 891$ 117$ 15.145% ENR CCI Transit Low Density Residential > 5,500 Sq Ft 436 855 $ 985$ 130$ 15.145% ENR CCI 4,632$ 5,333 $ 701 $ 15.145% Public Facilities Fees
Regional Park Medium Density Residential ≤ 5,500 Sq Ft 433 1,529 $ 1,760$ 232$ 15.145% ENR CCI Fire Medium Density Residential ≤ 5,500 Sq Ft 434 431 $ 496$ 65$ 15.145% ENR CCI Community Center Medium Density Residential ≤ 5,500 Sq Ft 435 578 $ 666$ 88$ 15.145% ENR CCI Transit Medium Density Residential ≤ 5,500 Sq Ft 436 712 $ 820$ 108$ 15.145% ENR CCI 3,250$ 3,742 $ 492 $ 15.145% Public Facilities Fees
Regional Park High Density Residential - Townhome ≤ 18 Units/Acre 433 1,129 $ 1,300$ 171$ 15.145% ENR CCI Fire High Density Residential - Townhome ≤ 18 Units/Acre 434 375 $ 431$ 57$ 15.145% ENR CCI Community Center High Density Residential - Townhome ≤ 18 Units/Acre 435 523 $ 602$ 79$ 15.145% ENR CCI Transit High Density Residential - Townhome ≤ 18 Units/Acre 436 636 $ 732$ 96$ 15.145% ENR CCI 2,663$ 3,066 $ 403 $ 15.145% Public Facilities Fees
Regional Park High Density Residential - Age Restricted 433 719 $ 827$ 109$ 15.145% ENR CCI Fire High Density Residential - Age Restricted 434 300 $ 345$ 45$ 15.145% ENR CCI Community Center High Density Residential - Age Restricted 435 303 $ 349$ 46$ 15.145% ENR CCI Transit High Density Residential - Age Restricted 436 276 $ 318$ 42$ 15.145% ENR CCI 1,598$ 1,840 $ 242 $ 15.145% Public Facilities Fees
Regional Park High Density Residential - Market > 18 Units/Acre 433 729 $ 839$ 110$ 15.145% ENR CCI Fire High Density Residential - Market > 18 Units/Acre 434 318 $ 366$ 48$ 15.145% ENR CCI Community Center High Density Residential - Market > 18 Units/Acre 435 467 $ 538$ 71$ 15.145% ENR CCI Transit High Density Residential - Market > 18 Units/Acre 436 560 $ 645$ 85$ 15.145% ENR CCI 2,074$ 2,388 $ 314 $ 15.145% Non-Residential:
Per Net Acre Per Net Acre
Public Facilities Fees
Regional Park Regional Commercial 433 16,189 $ 18,641$ 2,452$ 15.145% ENR CCI Fire Regional Commercial 434 4,237 $ 4,878$ 642$ 15.145% ENR CCI Community Center Regional Commercial 435 9,108 $ 10,488$ 1,380$ 15.145% ENR CCI Transit Regional Commercial 436 26,733 $ 30,782$ 4,049$ 15.145% ENR CCI 56,267$ 64,789 $ 8,522 $ 15.145% Public Facilities Fees
Regional Park Shopping Center 433 16,189 $ 18,641$ 2,452$ 15.145% ENR CCI Fire Shopping Center 434 4,563 $ 5,254$ 691$ 15.145% ENR CCI Community Center Shopping Center 435 9,108 $ 10,488$ 1,380$ 15.145% ENR CCI Transit Shopping Center 436 45,444 $ 52,327$ 6,883$ 15.145% ENR CCI 75,304$ 86,710 $ 11,405 $ 15.145% end of schedule
City of Sacramento
Greenbriar Fee Schedule
Fees Going Forward
Change 07/01/21 - 07/01/22
1 of 1
Exhibit A‐5
FY2022/23 JCPA Fees
Water Roadways
Developer
& City
Planning
City Admin
(4% of
fees)
Watershed 1
Low‐Density ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ per unit Medium/Low Density 818 $ 33$ 851$ ‐ $ ‐ $ ‐ $ 1,162$ 281$ ‐ $ 58$ 1,501$ 2,352$ per unit Medium Density 659 $ 26$ 686$ ‐ $ ‐ $ ‐ $ 904$ 228$ ‐ $ 45$ 1,178$ 1,863$ per unit Office/Commercial ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ per ac Watershed 2 (see note 1)
Low‐Density ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ 1,526$ 297$ ‐ $ 73$ 1,896$ 1,896$ per unit Medium/Low Density ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ 1,162$ 281$ ‐ $ 58$ 1,501$ 1,501$ per unit Medium Density ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ 904$ 228$ ‐ $ 45$ 1,178$ 1,178$ per unit Office/Commercial ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ 9,793$ 5,096$ ‐ $ 596$ 15,485$ 15,485$ per ac Watershed 3
Low‐Density 1,601 $ 64$ 1,665$ 1,308$ 52$ 1,361$ 1,526$ 297$ ‐ $ 73$ 1,896$ 4,922$ per unit Medium/Low Density 1,287 $ 51$ 1,339$ 1,052$ 42$ 1,094$ 1,162$ 281$ ‐ $ 58$ 1,501$ 3,934$ per unit Medium Density ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ per unit Office/Commercial 16,412 $ 656$ 17,069$ 13,405$ 536$ 13,941$ 9,793$ 5,096$ ‐ $ 596$ 15,485$ 46,495$ per ac Watershed 4
Low‐Density ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ per unit Medium/Low Density ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ per unit Medium Density 1,372 $ 55$ 1,427$ ‐ $ ‐ $ ‐ $ 904$ 228$ ‐ $ 45$ 1,178$ 2,604$ per unit Office/Commercial ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ per ac Watershed 5
Low‐Density ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ per unit Medium/Low Density ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ per unit Medium Density ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ per unit Office/Commercial 29,175 $ 1,167$ 30,342$ 13,405$ 536$ 13,941$ 9,793$ 5,096$ ‐ $ 596$ 15,485$ 59,768$ per ac Watershed 6
Low‐Density ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ per unit Medium/Low Density ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ per unit Medium Density 2,497 $ 100$ 2,596$ 847$ 34$ 881$ 904$ 228$ ‐ $ 45$ 1,178$ 4,655$ per unit Office/Commercial 39,535 $ 1,581$ 41,116$ 13,405$ 536$ 13,941$ 9,793$ 5,096$ ‐ $ 596$ 15,485$ 70,542$ 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
PFF Fee Components
Total PFF Total Fees
Exhibit A
Jacinto Creek Impact Fee as of July 1, 2022
Drainage 4% Admin Total
Drainage Channel 4% Admin Total
Channel
Exhibit A‐6
FY2022/23 North Natomas Fees
Final
BY LAND USE
dated 07/28/2022
Fee Type Land Use
Pay Class
Code As Of 07/01/21 As Of 07/01/22 $ % Adjustment Basis Residential:
Per Unit Per Unit
Public Facilities Fees <3250 270 6,322$ 7,271$ 949$ 15.01% Developer Agreement Transit Fees <3250 271 505$ 581$ 76$ 15.05% ENR CCI Land Acquisition <3250 272 2,375$ 3,259$ 884$ 37.22% PLAV Regional Park Fees <3250 273 1,566$ 1,644$ 78$ 4.98% CPI 10,768$ 12,755$ 1,987$ 18.45% Public Facilities Fees >5000 270 8,878$ 10,244$ 1,366$ 15.39% Developer Agreement Transit Fees >5000 271 606$ 698$ 92$ 15.18% ENR CCI Land Acquisition >5000 272 3,677$ 5,047$ 1,370$ 37.26% PLAV Regional Park Fees >5000 273 2,460$ 2,583$ 123$ 5.00% CPI 15,621$ 18,572$ 2,951$ 18.89% Public Facilities Fees 3250-5000 270 7,600$ 8,758$ 1,158$ 15.24% Developer Agreement Transit Fees 3250-5000 271 555$ 639$ 84$ 15.14% ENR CCI Land Acquisition 3250-5000 272 3,026$ 4,153$ 1,127$ 37.24% PLAV Regional Park Fees 3250-5000 273 2,013$ 2,114$ 101$ 5.02% CPI 13,194$ 15,664$ 2,470$ 18.72% Public Facilities Fees Age-Restricted SF 270 6,414$ 7,374$ 960$ 14.97% Developer Agreement Transit Fees Age-Restricted SF 271 397$ 457$ 60$ 15.11% ENR CCI Land Acquisition Age-Restricted SF 272 4,370$ 5,998$ 1,628$ 37.25% PLAV Regional Park Fees Age-Restricted SF 273 2,939$ 3,085$ 146$ 4.97% CPI 14,120$ 16,914$ 2,794$ 19.79% City of Sacramento
North Natomas Development Impact Fees Schedule
Effective July 1, 2022
Change 07/01/21 - 07/01/22
1 of 6
Final
BY LAND USE
dated 07/28/2022
Fee Type Land Use
Pay Class
Code As Of 07/01/21 As Of 07/01/22 $ % Adjustment Basis North Natomas Development Impact Fees Schedule
Effective July 1, 2022
Change 07/01/21 - 07/01/22
Multi-Family ( >2 attached units ):
Per Unit Per Unit
Public Facilities Fees >18 units/acre 270 4,487$ 5,131$ 644$ 14.35% Developer Agreement Transit Fees >18 units/acre 271 397$ 457$ 60$ 15.11% ENR CCI Land Acquisition Fees >18 units/acre 272 1,087$ 1,492$ 405$ 37.26% PLAV Regional Park Fees >18 units/acre 273 746$ 784$ 38$ 5.09% CPI 6,717$ 7,864$ 1,147$ 17.08% Public Facilities Fees 12-18 units/acre 270 5,405$ 6,201$ 796$ 14.73% Developer Agreement Transit Fees 12-18 units/acre 271 451$ 519$ 68$ 15.08% ENR CCI Land Acquisition Fees 12-18 units/acre 272 1,731$ 2,376$ 645$ 37.26% PLAV Regional Park Fees 12-18 units/acre 273 1,156$ 1,214$ 58$ 5.02% CPI 8,743$ 10,310$ 1,567$ 17.92% Public Facilities Fees 8-12 units/acre 270 6,322$ 7,271$ 949$ 15.01% Developer Agreement Transit Fees 8-12 units/acre 271 505$ 581$ 76$ 15.05% ENR CCI Land Acquisition Fees 8-12 units/acre 272 2,375$ 3,259$ 884$ 37.22% PLAV Regional Park Fees 8-12 units/acre 273 1,566$ 1,644$ 78$ 4.98% CPI 10,768$ 12,755$ 1,987$ 18.45% Public Facilities Fees Age-Restricted Apts 270 3,051$ 3,484$ 433$ 14.19% Developer Agreement Transit Fees Age-Restricted Apts 271 195$ 225$ 30$ 15.38% ENR CCI Land Acquisition Fees Age-Restricted Apts 272 1,091$ 1,498$ 407$ 37.31% PLAV Regional Park Fees Age-Restricted Apts 273 735$ 772$ 37$ 5.03% CPI 5,072$ 5,979$ 907$ 17.88% Public Facilities Fees Age-Restricted Congr Care 270 1,340$ 1,559$ 219$ 16.34% Developer Agreement Transit Fees Age-Restricted Congr Care 271 108$ 124$ 16$ 14.81% ENR CCI Land Acquisition Fees Age-Restricted Congr Care 272 576$ 791$ 215$ 37.33% PLAV 2 of 6
Final
BY LAND USE
dated 07/28/2022
Fee Type Land Use
Pay Class
Code As Of 07/01/21 As Of 07/01/22 $ % Adjustment Basis North Natomas Development Impact Fees Schedule
Effective July 1, 2022
Change 07/01/21 - 07/01/22
Regional Park Fees Age-Restricted Congr Care 273 386$ 405$ 19$ 4.92% CPI 2,410$ 2,879$ 469$ 19.46% Non-Residential:
Per Net Acre Per Net Acre
Public Facilities Fees Community Commercial 270 148,156$ 175,007$ 26,851$ 18.12% Developer Agreement Transit Fees Community Commercial 271 21,470$ 24,722$ 3,252$ 15.15% ENR CCI Land Acquisition Fees Community Commercial 272 24,654$ 33,839$ 9,185$ 37.26% PLAV Regional Park Fees Community Commercial 273 16,579$ 17,407$ 828$ 4.99% CPI 210,859$ 250,975$ 40,116$ 19.03% Public Facilities Fees Convalescent Care/Nursing 270 53,028$ 62,376$ 9,348$ 17.63% Developer Agreement Transit Fees Convalescent Care/Nursing 271 4,396$ 5,062$ 666$ 15.15% ENR CCI Land Acquisition Fees Convalescent Care/Nursing 272 24,654$ 33,839$ 9,185$ 37.26% PLAV Regional Park Fees Convalescent Care/Nursing 273 16,579$ 17,407$ 828$ 4.99% CPI 98,657$ 118,684$ 20,027$ 20.30% Public Facilities Fees Convenience Commercial 270 256,840$ 303,761$ 46,921$ 18.27% Developer Agreement Transit Fees Convenience Commercial 271 41,675$ 47,987$ 6,312$ 15.15% ENR CCI Land Acquisition Fees Convenience Commercial 272 24,654$ 33,839$ 9,185$ 37.26% PLAV Regional Park Fees Convenience Commercial 273 16,579$ 17,407$ 828$ 4.99% CPI 339,748$ 402,994$ 63,246$ 18.62% Public Facilities Fees EC Commercial 270 148,156$ 175,007$ 26,851$ 18.12% Developer Agreement Transit Fees EC Commercial 271 21,470$ 24,722$ 3,252$ 15.15% ENR CCI Land Acquisition Fees EC Commercial 272 24,654$ 33,839$ 9,185$ 37.26% PLAV Regional Park Fees EC Commercial 273 16,579$ 17,407$ 828$ 4.99% CPI 210,859$ 250,975$ 40,116$ 19.03% 3 of 6
Final
BY LAND USE
dated 07/28/2022
Fee Type Land Use
Pay Class
Code As Of 07/01/21 As Of 07/01/22 $ % Adjustment Basis North Natomas Development Impact Fees Schedule
Effective July 1, 2022
Change 07/01/21 - 07/01/22
Public Facilities Fees Highway Commercial 270 150,438$ 177,993$ 27,555$ 18.32% Developer Agreement Transit Fees Highway Commercial 271 22,099$ 25,446$ 3,347$ 15.15% ENR CCI Land Acquisition Fees Highway Commercial 272 24,654$ 33,839$ 9,185$ 37.26% PLAV Regional Park Fees Highway Commercial 273 16,579$ 17,407$ 828$ 4.99% CPI 213,770$ 254,685$ 40,915$ 19.14% Public Facilities Fees Light Industrial w/ <20% Office 270 42,414$ 48,676$ 6,262$ 14.76% Developer Agreement Transit Fees Light Industrial w/ <20% Office 271 3,789$ 4,362$ 573$ 15.12% ENR CCI Land Acquisition Fees Light Industrial w/ <20% Office 272 24,654$ 33,839$ 9,185$ 37.26% PLAV Regional Park Fees Light Industrial w/ <20% Office 273 16,579$ 17,407$ 828$ 4.99% CPI 87,436$ 104,284$ 16,848$ 19.27% Public Facilities Fees Light Industrial w/ 20%-50% Office 270 52,946$ 61,427$ 8,481$ 16.02% Developer Agreement Transit Fees Light Industrial w/ 20%-50% Office 271 5,115$ 5,889$ 774$ 15.13% ENR CCI Land Acquisition Fees Light Industrial w/ 20%-50% Office 272 24,654$ 33,839$ 9,185$ 37.26% PLAV Regional Park Fees Light Industrial w/ 20%-50% Office 273 16,579$ 17,407$ 828$ 4.99% CPI 99,294$ 118,562$ 19,268$ 19.40% Public Facilities Fees Office EC 30 270 77,521$ 91,181$ 13,660$ 17.62% Developer Agreement Transit Fees Office EC 30 271 8,209$ 9,452$ 1,243$ 15.14% ENR CCI Land Acquisition Fees Office EC 30 272 24,654$ 33,839$ 9,185$ 37.26% PLAV Regional Park Fees Office EC 30 273 16,579$ 17,407$ 828$ 4.99% CPI 126,963$ 151,879$ 24,916$ 19.62% Public Facilities Fees Office EC 40 270 97,425$ 114,287$ 16,862$ 17.31% Developer Agreement Transit Fees Office EC 40 271 11,366$ 13,087$ 1,721$ 15.14% ENR CCI Land Acquisition Fees Office EC 40 272 24,654$ 33,839$ 9,185$ 37.26% PLAV Regional Park Fees Office EC 40 273 16,579$ 17,407$ 828$ 4.99% CPI 4 of 6
Final
BY LAND USE
dated 07/28/2022
Fee Type Land Use
Pay Class
Code As Of 07/01/21 As Of 07/01/22 $ % Adjustment Basis North Natomas Development Impact Fees Schedule
Effective July 1, 2022
Change 07/01/21 - 07/01/22
150,024$ 178,620$ 28,596$ 19.06% Public Facilities Fees Office EC 65 270 144,160$ 167,941$ 23,781$ 16.50% Developer Agreement Transit Fees Office EC 65 271 18,311$ 21,084$ 2,773$ 15.14% ENR CCI Land Acquisition Fees Office EC 65 272 24,654$ 33,839$ 9,185$ 37.26% PLAV Regional Park Fees Office EC 65 273 16,579$ 17,407$ 828$ 4.99% CPI 203,704$ 240,271$ 36,567$ 17.95% Public Facilities Fees Office EC 80 270 169,399$ 197,009$ 27,610$ 16.30% Developer Agreement Transit Fees Office EC 80 271 22,099$ 25,446$ 3,347$ 15.15% ENR CCI Land Acquisition Fees Office EC 80 272 24,654$ 33,839$ 9,185$ 37.26% PLAV Regional Park Fees Office EC 80 273 16,579$ 17,407$ 828$ 4.99% CPI 232,731$ 273,701$ 40,970$ 17.60% Public Facilities Fees Office/Hospital EC 50 270 112,978$ 132,480$ 19,502$ 17.26% Developer Agreement Transit Fees Office/Hospital EC 50 271 13,890$ 15,994$ 2,104$ 15.15% ENR CCI Land Acquisition Fees Office/Hospital EC 50 272 24,654$ 33,839$ 9,185$ 37.26% PLAV Regional Park Fees Office/Hospital EC 50 273 16,579$ 17,407$ 828$ 4.99% CPI 168,101$ 199,720$ 31,619$ 18.81% Public Facilities Fees Regional Commercial 270 134,252$ 158,616$ 24,364$ 18.15% Developer Agreement Transit Fees Regional Commercial 271 18,942$ 21,811$ 2,869$ 15.15% ENR CCI Land Acquisition Fees Regional Commercial 272 24,654$ 33,839$ 9,185$ 37.26% PLAV Regional Park Fees Regional Commercial 273 16,579$ 17,407$ 828$ 4.99% CPI 194,427$ 231,673$ 37,246$ 19.16% Public Facilities Fees Transit Commercial 270 206,849$ 244,296$ 37,447$ 18.10% Developer Agreement Transit Fees Transit Commercial 271 32,201$ 37,078$ 4,877$ 15.15% ENR CCI Land Acquisition Fees Transit Commercial 272 24,654$ 33,839$ 9,185$ 37.26% PLAV 5 of 6
Final
BY LAND USE
dated 07/28/2022
Fee Type Land Use
Pay Class
Code As Of 07/01/21 As Of 07/01/22 $ % Adjustment Basis North Natomas Development Impact Fees Schedule
Effective July 1, 2022
Change 07/01/21 - 07/01/22
Regional Park Fees Transit Commercial 273 16,579$ 17,407$ 828$ 4.99% CPI 280,283$ 332,620$ 52,337$ 18.67% Public Facilities Fees Village Commercial 270 205,895$ 243,407$ 37,512$ 18.22% Developer Agreement Transit Fees Village Commercial 271 32,201$ 37,078$ 4,877$ 15.15% ENR CCI Land Acquisition Fees Village Commercial 272 24,654$ 33,839$ 9,185$ 37.26% PLAV Regional Park Fees Village Commercial 273 16,579$ 17,407$ 828$ 4.99% CPI 279,329$ 331,731$ 52,402$ 18.76% Stadium:
Per Net Acre Per Net Acre
Public Facilities Fees Stadium 270 142,177$ 168,569$ 26,392$ 18.56% Developer Agreement Transit Fees Stadium 271 21,302$ 24,528$ 3,226$ 15.14% ENR CCI Land Acquisition Fees Stadium 272 15,068$ 20,681$ 5,613$ 37.25% PLAV Regional Park Fee Stadium 273 16,579$ 17,407$ 828$ 4.99% CPI 195,126$ 231,185$ 36,059$ 18.48% end of schedule
6 of 6
Exhibit A‐7
FY2022/23 Panhandle Fees
Panhandle Impact Fee
as of July 1, 2023
Exhibit A‐8
FY2022/23 Railyards Fees
Basis Total Fee
RES <450 SF Residential <450 SF per unit 2,447.00
RES 450-750 SF Residential 450-750 SF per unit 3,200.00 RES >750 SF Residential >750 SF per unit 3,765.00
RETAIL Retail per sq. ft. 2.75
OFF Office per sq. ft. 3.08
FLEX Flexible Mixed-Use Office per sq. ft. 3.07
COURTHOUSE Courthouse per sq. ft. -
KAISER Kaiser Facilities per sq. ft. 4.14
HOTEL Hotel per room 1,079.00
MLS MLS Stadium - 3,046,035.00
Land Use
Railyards Impact Fee
as of July 1, 2022
Exhibit A‐9
FY2022/23 River District Impact Fees
Updated River District Impact Fee
Per Reso. 2017-0075
Fees As of July 1, 2022
Basis Base Fee Economic Incentive*
RES Residential per unit 8,344.83 4,172.42 COMM/RET Commercial/Retail per sq. ft. 18.58 9.29 OFF Office per sq. ft. 14.66 7.33 IND Light Industrial per sq. ft. 9.76 4.88 HOTL Hotel per room 4,625.26 2,312.63 River District Impact Fee
Land Use
\\nsfs1\shared\FIN_PIF\Moves\DEV\Spec Dists\New Structure\Districts\Fee Districts\River\Fees\River District Fee 2022‐
Exhibit A‐10
FY2022/23 Willowcreek Fees
Assessor's
Parcel Number Fee per Parcel
225-0220-123-0000 $143,654
274-0030-083-0000 $661,178
274-0030-084-0000 $333,951
* Excludes undevelopable parcels and parcels owned by a public agency.
Willowcreek Fees
as of July 1, 2022*
Exhibit B
Annual Financial Report by Funds
For the Fiscal Year Ended June 30, 2023
City of Sacramento
Development Impact Fees
Annual Financial Report By Funds for the Fiscal Year Ending June 30, 2023 Impact Fee Interest Total Ending
Fund Description Fund Beginning Balance1 Revenue1 Income1 Transfer In/(Out)1 Available1 Expenditures1 Balance1 Willowcreek Fee District Fund 3008 2,707,175 49,280 48,572 2,805,026 10,503 2,794,523 Jacinto Creek Planning Area 3203 2,106,207 ‐ 37,323 ‐ 2,143,530 5,339 2,138,192 NNFP Drainage Fee Fund 3205 82,195 458,083 2 2,440 542,718 409,889 132,829 NNFP Public Facilities Fee Fnd 3206 18,286,401 1,212,538 2 327,053 1,434,170 21,260,161 909,879 5 20,350,282 NNFP Transit Fee Fund 3207 12,247,974 214,459 219,913 162,784 12,845,130 9,802 12,835,327 NNFP Pub Land Acquisition Fee 3208 516,566 197,982 2 9,392 184,125 908,065 86,592 821,473 NNFP Reg Park Land Acquisition 3209 1,087,755 1,265,509 3 24,073 159,270 2,536,606 858,494 5 1,678,113 Downtown Impact Fee Fund 3210 2,098,953 453,506 2 42,604 645,177 3,240,241 29,292 3,210,949 Railyards Impact Fee Fund 3211 2,444,376 489,387 46,622 1,372,302 4,352,687 13,037 4,339,651 River District Impact Fee Fund 3212 2,208,68 0 4,940,493 56,697 884,848 8,090,719 12,426 8,078,292 65th Street Impact Fee Fund 3214 177,347 491,331 11,395 680,074 3,612 676,462 Greenbriar DA Fee Fund6 3216 2,761,980 1,069,435 62,816 305,187 4,199,418 13,040 4,186,378 Delt Shores Impact Fee Fund 3217 ‐ 703,490 5,302 ‐ 708,792 5,198 703,594 Panhandle Fee Program7 TBD ‐ ‐ ‐ ‐ ‐ ‐ 46,725,609 11,545,492 894,202 5,147,864 4 64,313,167 2,367,101 61,946,066 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 refund.
3Impact Fee Revenue includes $846k of property sales proceeds. 4Cash transfer from General Fund and Measure U Funds to offset the revenue lossess resulting from the Reduced Residential Development Impact Fees for Affordable Dwelling Units Program from FY2018/19 through FY2022/23. 5Cash in the NNFP Reg Park Land Acquisition Fee and NNFP Public Facilities Fee programs are used to pay the 2006 Capital Improvement Revenue Bonds, Series E principal and interest. Due December 1, 2033, bearing interest rates of 5.25%. 6The 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)). 7The Panhandle Impact Fee (PHIF) Ordinance and resolution establishing the amount of the PHIF effective July 1, 2023, were adopted on June 21, 2022. City staff expects to begin collecting the PHIF in fiscal year 2024, at which time the fund will be established.
Exhibit C
Identification of Public Improvements on
which Fees were Expended
For the Fiscal Year Ended June 30, 2023
22/23 % Funded
Fund Description Fund Expenditure Description Expenditures with Dev Fee Willowcreek Fee District Fund 3008 Administrative Services 10,503 $ 100% Willowcreek Fee District Fund 3008 Developer Reimbursements ‐ 100% Willowcreek Fee District Fund Total 10,503
Jacinto Creek Planning Area 3203 Administrative Services 5,339 100% Jacinto Creek Planning Area Total 5,339
NNFP Drainage Fee Fund 3205 Administrative Services 15,567 100% NNFP Drainage Fee Fund 3205 Developer Reimbursements 394,322 100% NNFP Drainage Fee Fund Total 409,889
NNFP Public Facilities Fee Fnd 3206 Administrative Services 153,762 100% NNFP Public Facilities Fee Fnd 3206 North Natomas Community/Aquatic Center 163,618 100% NNFP Public Facilities Fee Fnd 3206 North Natomas Freeway Monitoring 6,763 100% NNFP Public Facilities Fee Fnd 3206 2006 Series E CIRBS 585,735 1 100% NNFP Public Facilities Fee Fnd Total 909,879
NNFP Transit Fee Fund 3207 Administrative Services 9,802 100% NNFP Transit Fee Fund Total 9,802
NNFP Pub Land Acquisition Fee 3208 Administrative Services 86,592 100% NNFP Pub Land Acquisition Fee 3208 Developer Reimbursements ‐ 100% NNFP Pub Land Acquisition Fee Total 86,592
NNFP Reg Park Land Acquisition 3209 Administrative Services 15,072 100% NNFP Reg Park Land Acquisition 3209 2006 Series E CIRBS 843,422 1 100% NNFP Reg Park Land Acquisition Total 858,494
Downtown Impact Fee Fund 3210 Administrative Services 2,714 100% Downtown Impact Fee Fund 3210 Downtown Mobility Project 26,578 100% Downtown Impact Fee Fund Total 29,292
Railyards Impact Fee Fund 3211 Administrative Services 13,037 100% Railyards Impact Fee Fund Total 13,037
River District Impact Fee Fund (Formerly Richard Blvd.) 3212 Administrative Services 12,426 100% River District Impact Fee Fund (Formerly Richard Blvd.) Total 12,426 65th Street Impact Fee Fund 3214 Administrative Services 3,612 100% 65th Street Impact Fee Fund 3214 Developer Reimbursements ‐ 100% 65th Street Impact Fee Fund Total 3,612
Greenbriar DA Fee Fund 3216 Administrative Services 8,021 100% Greenbriar DA Fee Fund 3216 North Natomas Community/Aquatic Center 5,019 100% Greenbriar DA Fee Fund Total 13,040
Delta Shores Impact Fee Fund 3217 Administrative Services 5,198 100% Delta Shores Impact Fee Fund 3217 Developer Reimbursements ‐ 100% Delta Shores Impact Fee Fund Total 5,198
Grand Total 2,367,102$
1Cash in the NNFP Reg Park Land Acquisition Fee and NNFP Public Facilities Fee programs are used to pay the 2006 Capital Improvement Revenue Bonds, Series E principal and interest. Due December 1, 2033, bearing interest rates of 5.25%.
City of Sacramento
Fiscal Year 2023
Expenditures
AB1600 Report