City of Sacramento
City Council - 2PM Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2024-02051 1/14/2025 Consent Item 6.
Mitigation Fee Act Five-Year Report for the Central City Impact Fee Fund for the Period Ended June 30, 2024 (Noticed 12/27/2024)
File ID: 2024-02051
Location: District 4, Represented by Councilmember Pluckebaum; District 5, Represented by Councilmember Maple; District 7, Represented by Councilmember Jennings Recommendation: Receive and file the “Mitigation Fee Act Five-Year Report for the Central City Impact Fee Fund for the Fiscal Year Ended June 30, 2024.” Contact: Brent Mueller, Senior Development Project Manager, (916) 808-5715, [email protected]; Eric Frederick, Special Districts Manager, (916) 808-5129, [email protected]; Department of Finance
Presenter: None
Attachments:
1-Description/Analysis
2-Mitigation Fee Act Five-Year Report for the Central City Impact Fee Fund for the Fiscal Year Ended June 30, 2024
Description/Analysis
Issue Detail: The City imposes impact fees pursuant to the Mitigation Fee Act (California Government Code section 66000 et seq., hereafter the “Act”) on new development for the purpose of defraying all or a portion of the cost of public facilities associated with or required to support new development. The types of development projects 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 trigger demand for new and improved facilities. Using impact fee revenues to support the demand for new and improved facilities can provide 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 is also required to specify the use to which the fee is to be put. The City establishes separate funds for each impact fee program. When an impact fee is collected, the payment is credited to the
File ID: 2024-02051 1/14/2025 Consent Item 6.
appropriate fund. Interest earned on the money in each fund is credited to such fund.
The Act requires that every five years the City report certain information regarding unexpended development impact fees. The Mitigation Fee Act Five-Year Report for the Central City Impact Fee Fund for the Fiscal Year Ended June 30, 2024 (Attachment 2) fulfills the five-year reporting requirement for the Central City Impact Fee Fund.
The report presents the following information as required by the Act:
1. Identifies the purposes to which the fees are to be put.
2. Demonstrates a reasonable relationship between the fees and the purposes for which they have been charged.
3. Identifies all funding sources and amounts of funding anticipated to complete the financing of incomplete improvements, if any.
4. 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 27, 2024.
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 to be filed every five years with the City Council for all unexpended amounts contained in the City’s impact fee funds.
Financial Considerations: There are no financial impact to any City funds.
Local Business Enterprise (LBE): Not applicable.
Mitigation Fee Act Five-Year Report
Central City Specific Plan
Development Impact Fees
Fiscal Year Ended June 30, 2024
December 27, 2024
CITY OF SACRAMENTO MITIGATION FEE ACT FIVE-YEAR REPORT
CENTRAL CITY IMPACT FEE TABLE OF CONTENTS
TABLE OF CONTENTS
Section I – Introduction .................................................................................................... 1 Purpose of Report ................................................................................................... 1 Organization and Contents of Report ...................................................................... 2
Section II – Central City Specific Plan Area Impact Fee Program ................................... 3 Grid 3.0 (Transportation) Impact Fee ...................................................................... 3 Public Safety Facilities (Police and Fire) Impact Fee .............................................. 5 Water Impact Fee .................................................................................................... 7 Combined Sewer System Impact Fee ..................................................................... 8
APPENDICIES
Appendix A – Tables C-1 through C-5 of the Finance Plan
CITY OF SACRAMENTO MITIGATION FEE ACT FIVE-YEAR REPORT
CENTRAL CITY IMPACT FEE 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 66000 et seq., hereafter the “Act”) on new development for the purpose of defraying all or a portion of the cost of public facilities associated with or required to support new development. The types of development for which impact f ees 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 facilities. Therefore, using impact fee revenues to support the demand for new and improved facilities can provide 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 OF REPORT
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 regarding unexpended development impact fee revenue.
This report presents the five-year findings required by the Act for the City’s Central City Specific Plan (CCSP) Area Development Impact Fee Program (“Central City Impact Fee Program” or “Program”) as of June 30, 2024.
Pursuant to California Government Code section 66001(d), the following requirements are addressed within this report for the Program’s Development Impact Fees (“Impact Fees”):
• Identify the purpose to which 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 amounts of funding anticipated to complete financing of incomplete improvements.
• Designate the approximate dates on which the identified funding referred to is expected to be deposited into the appropriate account or fund.
CITY OF SACRAMENTO MITIGATION FEE ACT FIVE-YEAR REPORT
CENTRAL CITY IMPACT FEE SECTION I
2 ORGANIZATION AND CONTENTS OF REPORT
General information for the Program and corresponding Impact Fees follows in Section II.
Information includes the use, purpose, and relationship of the fee to the public facilities funded by the Program’s Impact Fees. In addition, fund balances for the Program’s Impact Fees are provided as of June 30, 2024. Fund balances for the Program’s Impact Fees have been identified as the “Available Fund Balance” and allocated amongst the incomplete projects in Table 1 of Section II of the report. Please be advised, the Available Fund Balance allocations presented in Table 1 for the Program’s Impact Fees are not dedicated funds for that specific incomplete project. Fund balances will be used for incomplete projects at the City’s discretion based on funding and infrastructure needs, along with consideration for the timing of new development. Outstanding obligations identified in the report include unpaid loans, unused Impact Fee credits earned by developers, and reimbursement amounts due to developers. Developers can earn Impact Fee credits or are due reimbursements upon constructing impact fee eligible improvements that exceed the value of the Impact Fees due for their respective development. As of June 30, 2024, the Central City Impact Fee Program has no outstanding obligations. Furthermore, Section II provides the following additional information:
• A listing of incomplete projects and outstanding obligations. • An estimate of the remaining cost to complete each project. • A breakdown of the sources of funding anticipated for projects. • The anticipated fiscal year(s) as to when funding may be available for the incomplete projects.
• A summary of the overall projected revenues and expenditures and estimated shortfall or surplus at completion for the Program’s Impact Fees.
For additional details related to the Program, please see the latest Finance Plan for the Program, which is available on file with the Infrastructure Finance Division of the City ’s Finance Department.
CITY OF SACRAMENTO MITIGATION FEE ACT FIVE-YEAR REPORT
CENTRAL CITY IMPACT FEE SECTION II
3 SECTION II
CENTRAL CITY SPECIFIC PLAN AREA IMPACT FEE PROGRAM
The CCSP area and Central City Impact Fee Program were established in 2018 to fund backbone infrastructure improvements and public facilities in the Central City Community Plan area, all of which are identified in more detail in the CCSP Public Facilities Finance Plan, adopted by the City Council on April 19, 2018, by Resolution No. 2018-0133 (the “Finance Plan”). The CCSP area is bound by the American River, the River District Specific Plan area, and the Railyards Specific Plan area to the north; the Sacramento River to the west; Broadway and parcels fronting the south side of Broadway to the south; and Interstate 80 Business to the east. Fee revenues collected from the Program are used to fund the design, construction, installation, improvement, and acquisition of Grid 3.0 (Transportation), Public Safety Facilities (Police and Fire) , Water, and Combined Sewer System (CSS) improvements. Appendix C of the Finance Plan provides a summary of the methodology used to determine the Impact Fee amount for each component of the Program listed above and demonstrates the essential nexus establishing proportionality amongst the anticipated land uses attributed to new development pursuant to Section 66001(a)(3) of the Act .
Appendix C of the Finance Plan is included in this report as Appendix A.
The City has discretion to implement fees at levels below the maximum justified rates. To assist with the resolution of issues regarding economic viability, an Economic Incentive Program was established with two reductions to the Central City Impact Fee. F irst, the Public Safety Facilities component was reduced to 25 percent (25%) of the maximum justified fee component levels; second, the Central City Impact Fee on residential units smaller than 750 square feet were reduced by calculating the Impact Fee on a per-square- foot basis. In addition to the fee reductions described above, all the components of the Central City Impact Fee were phased in over 4 years through 2022 as follows; Year 1 - 25%, Year 2 – 50%, Year 3 – 75%, Year 4 and later – 100%. As a result, there is a shortfall in fee revenues collected to fund 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.
GRID 3.0 IMPACT FEE
New development in the CCSP area generates new residents, employees, and patrons that generate additional vehicle, bicycle, and pedestrian trips. The increase in traffic demands requires expanded roadway capacity and improved connectivity through roadway enhancements to accommodate new development. The purpose of the Grid 3.0 Impact Fee is to fund the construction, enhancements, and expansion of roadway improvements and facilities that mitigate the impacts of the additional vehicular, bicycle, and pedestrian trips generated by new develop ment. Roadway improvements funded by the Grid 3.0 Impact Fee include restriping existing roadways, adding a few blocks of new roadways, converting one-way streets to two-way streets, and providing lane reductions along specific travel corridors to improve multimodal travel. Completion of the roadway improvements is crucial to allow for expanded roadway capacity, which provides the improvements necessary for a continued stable flow of traffic which mitigates the impacts of additional vehicle, bicycle, and pedestrian trips resulting from new development.
CITY OF SACRAMENTO MITIGATION FEE ACT FIVE-YEAR REPORT
CENTRAL CITY IMPACT FEE SECTION II
4 As of June 30, 2024, the Grid 3.0 Impact Fee had a fund balance of $1,958,722. Table 1A below identifies all sources and amounts of funding anticipated to complete financing of each incomplete project pursuant to Section 66001(d)(1) of the Act.
Available
Fund Balance1
Projected
Future
Impact Fees
City
Economic
Incentives1 Other2
Total
Estimated
Funding
Tier 1 Improvements
Two-Way Conversions - G St. - From 7th St. To 16th St. $1,786,990 $16,763 $302,014 $11,964 $1,456,249 $1,786,990 Two-Way Conversions - H St. - From 5th St. To 15th St. $2,101,244 $19,710 $355,125 $14,068 $1,712,341 $2,101,244 Two-Way Conversions - N St. - From 3rd St. To 19th St. $2,940,144 $27,580 $496,905 $19,684 $2,395,975 $2,940,144 Two-Way Conversions - N St. - From 19th St. To 20st St. $828,913 $7,775 $140,092 $5,550 $675,496 $828,913 Two-Way Conversions - N St. - From 20th St. To 21st St $210,391 $1,974 $35,558 $1,409 $171,451 $210,391 Two-Way Conversions - 15th St. - From D St. To G St. $631,172 $5,921 $106,673 $4,226 $514,353 $631,172 Two-Way Conversions - 19th St. - From H St. To J St. $314,255 $2,948 $53,111 $2,104 $256,092 $314,255 Two-Way Conversion with Contra Flow Lane - 3rd St. - From L St. To Capitol $194,811 $1,827 $32,924 $1,304 $158,755 $194,811 Two-Way Conversion with Contra Flow Lane - 3rd St. - From Q St. To S St. $176,568 $1,656 $29,841 $1,182 $143,889 $176,568 Two-Way Conversion with Contra Flow Lane - 16th St. - From X St. To Broadway $194,811 $1,827 $32,924 $1,304 $158,755 $194,811 Two-Way Conversion with Contra Flow Lane - 19th St. - From X St. To Broadway $194,811 $1,827 $32,924 $1,304 $158,755 $194,811 Three Lane to Two Lane Conversion for Bikes - J St. - From 19th St. To 30th St. $1,142,502 $10,717 $193,091 $7,649 $931,045 $1,142,502 Three Lane to Two Lane Conversion for Bikes - L St. - From 28th St. To Alhambra $207,728 $1,949 $35,107 $1,391 $169,281 $207,728 Three Lane to Two Lane Conversion for Bikes - P St. - From 9th St. To 15th St. $623,183 $5,846 $105,322 $4,172 $507,843 $623,183 Three Lane to Two Lane Conversion for Bikes - Q St. - From 9th St. To 15th St. $623,183 $5,846 $105,322 $4,172 $507,843 $623,183 Three Lane to Two Lane Conversion for Bikes - 10th St. - From I St. To P St. $727,047 $6,820 $122,876 $4,868 $592,483 $727,047 Three Lane to Two Lane Conversion for Transit - J St. - From 16th St. To 19th St. $446,215 $4,186 $41,935 $2,987 $397,107 $446,215 Three Lane to Two Lane Conversion for Transit - L St. - From 11th St. To 15th St. $594,953 $5,581 $55,913 $3,983 $529,476 $594,953 New Roadways - SR 99 NB Ramp - From X St. To Broadway $795,490 $7,462 $74,759 $5,326 $707,943 $795,490 New Roadways - SR 99 SB Ramp - From X St. To Broadway $1,194,966 $11,209 $112,301 $8,000 $1,063,455 $1,194,966 Bike Lane Retrofit - Convert Bike Lanes to Buffered Lane - L St. - From 15th St. To 29th St. $1,901,506 $17,837 $321,368 $12,731 $1,549,571 $1,901,506 Bike Lane Retrofit - Convert Bike Lanes to Buffered Lane - P St. - From 15th St. To 29th St. $1,901,506 $17,837 $321,368 $12,731 $1,549,571 $1,901,506 Bike Lane Retrofit - Convert Bike Lanes to Buffered Lane - Q St. - From 15th St. To 29th St. $1,901,506 $17,837 $321,368 $12,731 $1,549,571 $1,901,506 Bike Lane Retrofit - Convert Bike Lanes to Buffered Lane - 19th St. - From H St. To Broadway $2,308,972 $21,659 $390,233 $15,459 $1,881,622 $2,308,972 Bike Lane Retrofit - Convert Bike Lanes to Buffered Lane - 21st St. - From H St. To X St. $2,173,150 $20,385 $367,278 $14,549 $1,770,938 $2,173,150 Broadway Complete Streets $6,657,935 $62,454 $1,125,238 $44,575 $5,425,669 $6,657,935 Other Pedestrian, Transit, and Bike Projects - Streetscape - Along Streetcar $2,731,884 $25,626 $461,708 $18,290 $2,226,260 $2,731,884 Other Pedestrian, Transit, and Bike Projects - Pedestrian Gap Projects - RR Crossings $310,792 $2,915 $52,526 $2,081 $253,270 $310,792 Other Pedestrian, Transit, and Bike Projects - Pedestrian Gap Projects - Other $8,884,349 $83,338 $1,501,518 $59,481 $7,240,012 $8,884,349 Other Pedestrian, Transit, and Bike Projects - Activity Center - High Cost $14,031,732 $131,623 $2,371,461 $93,942 $11,434,705 $14,031,732 Other Pedestrian, Transit, and Bike Projects - Pedestrian Connector - Under Freeway $14,567,829 $136,651 $1,369,067 $97,532 $12,964,579 $14,567,829 Other Pedestrian, Transit, and Bike Projects - Pedestrian Connector - Other $15,339,483 $143,890 $1,441,586 $102,698 $13,651,310 $15,339,483 Other Pedestrian, Transit, and Bike Projects - Intersections - Pedestrian Enhancement $1,826,937 $17,137 $308,765 $12,231 $1,488,803 $1,826,937 Other Pedestrian, Transit, and Bike Projects - Wayfinding (Locations) $3,994,761 $37,472 $675,143 $26,745 $3,255,401 $3,994,761 Tier 2 Improvements
Two-Way Conversions - 7th St. - From P St. To T St. $628,509 $5,896 $106,222 $4,208 $512,183 $628,509 Two-Way Conversions - 8th St. - From P St. To T St. $628,509 $5,896 $106,222 $4,208 $512,183 $628,509 Two-Way Conversion with Contra Flow Lane - P St. - From 30th St. To Alhambra $389,622 $3,655 $65,849 $2,609 $317,510 $389,622 Center Turn Lane Conversion for Bike Lanes - S St. - From 3rd St. To Alhambra $2,908,186 $27,280 $491,504 $19,470 $2,369,932 $2,908,186 Three Lane to Two Lane Conversion for Bikes - 15th St. - From G St. To Broadway $1,869,548 $17,537 $315,967 $12,517 $1,523,528 $1,869,548 Three Lane to Two Lane Conversion for Bikes - 16th St. - From N St. To X St. $1,038,638 $9,743 $175,537 $6,954 $846,404 $1,038,638 Broadway Complete Streets $6,657,935 $62,454 $1,125,238 $44,575 $5,425,669 $6,657,935 Capital Mall Revitalization Project $13,315,871 $124,908 $2,250,476 $89,150 $10,851,337 $13,315,871 Other Pedestrian, Transit, and Bike Projects - Streetscape - Lower Cost $4,038,437 $37,882 $682,524 $27,037 $3,290,994 $4,038,437 Other Pedestrian, Transit, and Bike Projects - Pedestrian Connector - Other $16,954,166 $159,036 $1,593,332 $113,508 $15,088,290 $16,954,166 Other Pedestrian, Transit, and Bike Projects - Intersections - Pedestrian Enhancement $3,653,875 $34,275 $617,531 $24,463 $2,977,607 $3,653,875 Other Pedestrian, Transit, and Bike Projects - Intersections - Low Stress Bike $832,242 $7,807 $140,655 $5,572 $678,209 $832,242 Other Pedestrian, Transit, and Bike Projects - Bus Stop Enlargement (Stops) $378,171 $3,547 $63,914 $2,532 $308,178 $378,171 Other Pedestrian, Transit, and Bike Projects - Class 1 Bike Lane (1000 feet) $798,952 $7,494 $135,029 $5,349 $651,080 $798,952 Tier 3 Improvements
Two-Way Conversions - 21st St. - From I St. To J St. $210,391 $1,974 $35,558 $1,409 $171,451 $210,391 Two-Way Conversion with Contra Flow Lane - 3rd St. - From W St. To X St. $842,362 $7,902 $142,365 $5,640 $686,456 $842,362 Three Lane to Two Lane Conversion for Transit - J St. - From 5th St. To 9th St. $594,953 $5,581 $55,913 $3,983 $529,476 $594,953 Three Lane to Two Lane Conversion for Transit - 8th St. - From H St. To P St. $1,189,906 $11,162 $111,826 $7,966 $1,058,952 $1,189,906 Three Lane to Two Lane Conversion for Transit - 9th St. - From H St. To P St. $1,189,906 $11,162 $111,826 $7,966 $1,058,952 $1,189,906 Bike Lane Retrofit - Convert Bike Lanes to Buffered Lane - 9th St. - From H St. To Broadway $2,308,972 $21,659 $390,233 $15,459 $1,881,622 $2,308,972 Bike Lane Retrofit - Convert Bike Lanes to Buffered Lane - 10th St. - From P St. To Broadway $1,222,397 $11,467 $206,594 $8,184 $996,153 $1,222,397 Other Pedestrian, Transit, and Bike Projects - Streetscape - High Cost $31,856,889 $298,829 $5,384,039 $213,282 $25,960,740 $31,856,889 Other Pedestrian, Transit, and Bike Projects - Streetscape - Lower Cost $10,689,981 $100,276 $1,806,682 $71,569 $8,711,454 $10,689,981 Other Pedestrian, Transit, and Bike Projects - Activity Center - Lower Cost $2,450,387 $22,985 $414,133 $16,405 $1,996,863 $2,450,387 Other Pedestrian, Transit, and Bike Projects - Intersections - Pedestrian Enhancement $5,480,812 $51,412 $926,296 $36,694 $4,466,410 $5,480,812 Other Pedestrian, Transit, and Bike Projects - Intersections - Low Stress Bike $832,242 $7,807 $140,655 $5,572 $678,209 $832,242 Other Pedestrian, Transit, and Bike Projects - Bus Stop Enlargement (Stops) $189,085 $1,774 $31,957 $1,266 $154,089 $189,085 Other Pedestrian, Transit, and Bike Projects - Class 1 Bike Lane (1000 feet) $1,198,428 $11,242 $202,543 $8,023 $976,620 $1,198,428 Outstanding Credits/Reimbursements $0 $0 $0 $0 $0 $0
Totals: $208,811,093 $1,958,722 $31,323,962 $1,397,989 $174,130,420 $208,811,093 TABLE 1 - GRID 3.0 (TRANSPORTATION)
SUMMARY OF INCOMPLETE PROJECTS, OBLIGATIONS, AND ANTICIPATED FUNDING SOURCES Description of Incomplete
Projects and Obligations
Estimated
Remaining
Construction
Cost/Obligations
Funding Sources
1Available Fund Balance and City Economic Incentive is allocated proportionately based on the estimated remaining construction cost/obligations, and does not represent dedicated funds. Available Fund Balance and City Economic Incentive will be utilized at the City's discretion to fund incomplete projects and fulfill outstanding obligations. 2This column represents funding from the Transporation Development Impact Fee, Downtown Transportation Impact Fee, and may also include capital campaigns by user groups.
CITY OF SACRAMENTO MITIGATION FEE ACT FIVE-YEAR REPORT
CENTRAL CITY IMPACT FEE SECTION II
5 Pursuant to Section 66001(d)(1) of the Act, Table 2A below provides the approximate timing of deposit related to the funding of incomplete projects identified in Table 1A.
Table 3A below provides a summary of the revenue and expenditure projections for the Grid 3.0 Impact Fee, and the estimated shortfall or surplus at completion.
As demonstrated in the tables above, the Grid 3.0 Impact Fee imposed on new development in the CCSP plan area does not exceed the cost of improvements identified in the Finance Plan. Therefore, the City finds there is a continued need to collect Grid 3.0 Impact Fees and there is a reasonable relationship between the Grid 3.0 Impact Fee and the purpose for which it is charged based on the essential nexus and proportionality provided in Table C-1 included in Appendix A of this report.
PUBLIC SAFETY FACILITIES (POLICE AND FIRE) IMPACT FEE
New development in the CCSP area will generate additional service population through new residents, employees, and patrons that places additional demands for public safety, particularly police and fire services, warranting the need for additional police and fire facilities. The purpose of the Public Safety Facilities Impact Fee is to contribute funding towards the construction and expansion of police and fire facilities that will serve residents of the CCSP area. Expansion and construction of new police facilities is crucial to ensuring the City police and fire facilities have the capacity to effectively address the needs of the increased resident population resulting from the new development in the CCSP area.
Funding
Sources
FY 2023-24
Actuals
FY 2024-25
Estimate
FY 2025-26
Estimate
FY 2026-27
Estimate
FY 2027-28
Estimate
FY 2028-29
Estimate
After
FY 2028-29
Estimate
Total
Estimated
Funding
Available Fund Balance1 $1,958,722 $0 $0 $0 $0 $0 $0 $1,958,722 Projected Future Impact Fees $0 $234,528 $239,219 $244,003 $248,883 $253,861 $30,103,469 $31,323,962 City Economic Incentives $0 $0 $0 $0 $0 $0 $1,397,989 $1,397,989 Other $0 $1,303,745 $1,329,820 $1,356,416 $1,383,544 $1,411,215 $167,345,680 $174,130,420 Totals: $1,958,722 $1,538,273 $1,569,038 $1,600,419 $1,632,427 $1,665,076 $198,847,138 $208,811,093 TABLE 2 - GRID 3.0 (TRANSPORTATION)
APPROXIMATE TIMING OF DEPOSIT FOR FUNDING OF INCOMPLETE PROJECTS AND OBLIGATIONS 1Includes unspent impact fees previously collected and other available funds as of June 30, 2024.
Revenues
Available Fund Balance as of June 30, 2024: $1,958,722
Projected Future Impact Fees $31,323,962
City Economic Incentives $1,397,989
Other $174,130,420
Total Future Funding: $206,852,371
Total Projected Revenues: $208,811,093
Remaining Construction Cost and Obligations
Total Outstanding Credits/Reimbursements $0
Total Estimated Remaining Construction Cost $208,811,093 Total Remaining Construction Cost and Obligations: $208,811,093 Estimated Shortfall/Surplus to Completion: $0
TABLE 3 - GRID 3.0 (TRANSPORTATION)
FEE STATUS SUMMARY
CITY OF SACRAMENTO MITIGATION FEE ACT FIVE-YEAR REPORT
CENTRAL CITY IMPACT FEE SECTION II
6 As of June 30, 2024, the Public Safety Facilities Impact Fee had a fund balance of $196,761. Table 1B below identifies all sources and amounts of funding anticipated to complete financing of each incomplete project pursuant to Section 66001(d)(1) of the Act.
Pursuant to Section 66001(d)(1) of the Act, Table 2B below provides the approximate timing of deposit related to the funding of incomplete projects identified in Table 1B.
Table 3B below provides a summary of the revenue and expenditure projections for the Public Safety Facilities Impact Fee, and the estimated shortfall or surplus at completion.
Available
Fund Balance1
Projected
Future
Impact Fees
City
Economic
Incentives1 Other
Total
Estimated
Funding
Police Facilities Construction $8,587,682 $88,632 $2,081,005 $6,418,046 $0 $8,587,682 Police Fleet $1,879,921 $19,402 $455,551 $1,404,968 $0 $1,879,921 Fire Facilities Construction $6,465,095 $66,725 $1,566,650 $4,831,720 $0 $6,465,095 Fire Apparatus and Equipment $2,131,850 $22,002 $516,599 $1,593,248 $0 $2,131,850 Outstanding Credits/Reimbursements $0 $0 $0 $0 $0 $0
Totals: $19,064,548 $196,761 $4,619,805 $14,247,982 $0 $19,064,548 TABLE 1 - PUBLIC SAFETY FACILITIES (POLICE AND FIRE)
SUMMARY OF INCOMPLETE PROJECTS, OBLIGATIONS, AND ANTICIPATED FUNDING SOURCES Description
of Incomplete
Projects and Obligations
Estimated
Remaining
Construction
Cost/Obligations
Funding Sources
1Available Fund Balance and City Economic Incentive is allocated proportionately based on the estimated remaining construction cost/obligations, and does not represent dedicated funds. Available Fund Balance and City Economic Incentive will be utilized at the City's discretion to fund incomplete projects and fulfill outstanding obligations.
Funding
Sources
FY 2023-24
Actuals
FY 2024-25
Estimate
FY 2025-26
Estimate
FY 2026-27
Estimate
FY 2027-28
Estimate
FY 2028-29
Estimate
After
FY 2028-29
Estimate
Total
Estimated
Funding
Available Fund Balance1 $196,761 $0 $0 $0 $0 $0 $0 $196,761 Projected Future Impact Fees $0 $37,885 $38,643 $39,415 $40,204 $41,008 $4,422,650 $4,619,805 City Economic Incentives $0 $0 $0 $0 $0 $0 $14,247,982 $14,247,982 Other $0 $0 $0 $0 $0 $0 $0 $0
Totals: $196,761 $37,885 $38,643 $39,415 $40,204 $41,008 $18,670,632 $19,064,548 TABLE 2 - PUBLIC SAFETY FACILITIES (POLICE AND FIRE)
APPROXIMATE TIMING OF DEPOSIT FOR FUNDING OF INCOMPLETE PROJECTS AND OBLIGATIONS 1Includes unspent impact fees previously collected and other available funds as of June 30, 2024.
Revenues
Available Fund Balance as of June 30, 2024: $196,761
Projected Future Impact Fees $4,619,805
City Economic Incentives $14,247,982
Other $0
Total Future Funding: $18,867,787
Total Projected Revenues: $19,064,548
Remaining Construction Cost and Obligations
Total Outstanding Credits/Reimbursements $0
Total Estimated Remaining Construction Cost $19,064,548 Total Remaining Construction Cost and Obligations: $19,064,548 Estimated Shortfall/Surplus to Completion: $0
TABLE 3 - PUBLIC SAFETY FACILITIES (POLICE AND FIRE)
FEE STATUS SUMMARY
CITY OF SACRAMENTO MITIGATION FEE ACT FIVE-YEAR REPORT
CENTRAL CITY IMPACT FEE SECTION II
7 As demonstrated in the tables above, the Public Safety Facilities Impact Fee imposed on new development in the CCSP plan area does not exceed the cost of improvements identified in the Finance Plan. Therefore, the City finds there is a continued need to collect Public Safety Facilities Impact Fees and there is a reasonable relationship between the Public Safety Facilities Impact Fee and the purpose for which it is charged based on the essential nexus and proportionality provided in Tables C-4 & C-5 included in Appendix A of this report.
WATER IMPACT FEE
New development in the CCSP area generates new residents, employees, and patrons that generate additional water consumption demands, necessitating a need for water infrastructure. The existing water supply infrastructure serving the developed CCSP area is sufficient, requiring no new transmission lines for water service. The purpose of the Water Impact Fee is to fund the installation of new distribution lines crucial for connecting the current water infrastructure system to new developments within the CCSP area. The water distribution enhancements involve the establishment of a more refined grid network of 8- and 12 -inch mains located in existing roadway right -of-way. Completion of the water improvements ensures new developments can connect to the water infrastructure resulting in a reliable water source to accommodate the increased water consumption resulting from new development.
As of June 30, 2024, the Water Impact Fee had a fund balance of $581,268. Table 1C below identifies all sources and amounts of funding anticipated to complete financing of each incomplete project pursuant to Section 66001(d)(1) of the Act.
Pursuant to Section 66001(d)(1) of the Act, Table 2C below provides the approximate timing of deposit related to the funding of incomplete projects identified in Table 1C.
Available
Fund Balance1
Projected
Future
Impact Fees
City
Economic
Incentives1 Other
Total
Estimated
Funding
Development Water Mains, 8" Pipe $8,022,812 $260,653 $7,466,457 $295,701 $0 $8,022,812 Development Water Mains, 12" Pipe $9,868,392 $320,614 $9,184,052 $363,725 $0 $9,868,392 Outstanding Credits/Reimbursements $0 $0 $0 $0 $0 $0
Totals: $17,891,204 $581,268 $16,650,510 $659,426 $0 $17,891,204 TABLE 1 - WATER
SUMMARY OF INCOMPLETE PROJECTS, OBLIGATIONS, AND ANTICIPATED FUNDING SOURCES Description
of Incomplete
Projects and Obligations
Estimated
Remaining
Construction
Cost/Obligations
Funding Sources
1Available Fund Balance and City Economic Incentive is allocated proportionately based on the estimated remaining construction cost/obligations, and does not represent dedicated funds. Available Fund Balance and City Economic Incentive will be utilized at the City's discretion to fund incomplete projects and fulfill outstanding obligations.
Funding
Sources
FY 2023-24
Actuals
FY 2024-25
Estimate
FY 2025-26
Estimate
FY 2026-27
Estimate
FY 2027-28
Estimate
FY 2028-29
Estimate
After
FY 2028-29
Estimate
Total
Estimated
Funding
Available Fund Balance1 $581,268 $0 $0 $0 $0 $0 $0 $581,268 Projected Future Impact Fees $0 $111,675 $113,909 $116,187 $118,511 $120,881 $16,069,347 $16,650,510 City Economic Incentives $0 $0 $0 $0 $0 $0 $659,426 $659,426 Other $0 $0 $0 $0 $0 $0 $0 $0
Totals: $581,268 $111,675 $113,909 $116,187 $118,511 $120,881 $16,728,774 $17,891,204 TABLE 2 - WATER
APPROXIMATE TIMING OF DEPOSIT FOR FUNDING OF INCOMPLETE PROJECTS AND OBLIGATIONS 1Includes unspent impact fees previously collected and other available funds as of June 30, 2024.
CITY OF SACRAMENTO MITIGATION FEE ACT FIVE-YEAR REPORT
CENTRAL CITY IMPACT FEE SECTION II
8 Table 3C below provides a summary of the revenue and expenditure projections for the Water Impact Fee, and the estimated shortfall or surplus at completion.
As demonstrated in the tables above, the Water Impact Fee imposed on new development in the CCSP plan area does not exceed the cost of improvements identified in the Finance Plan. Therefore, the City finds there is a continued need to collect Water Impact Fees and there is a reasonable relationship between the Water Impact Fee and the purpose for which it is charged based on the essential nexus and proportionality provided in Table C -3 included in Appendix A of this report.
COMBINED SEWER SYSTEM IMPACT FEE
New development in the CCSP area generates new residents, employees, and patrons that place additional demands on sewer and stormwater infrastructure. Since development in the CCSP area is anticipated to occur irregularly, the purpose of the CSS Impact Fee is to fund improvements to accommodate new development in the CCSP area needed to convey both sanitary sewage and stormwater from the CCSP area into the citywide CSS and maintain system reliability . New development in the CCSP area will require improvements that are designed to limit stormwater runoff, reduce/prevent flooding, and prevent overflows into the Sacramento River.
As of June 30, 2024, the CSS Impact Fee had a fund balance of $759,355. Table 1D below identifies all sources and amounts of funding anticipated to complete financing of each incomplete project pursuant to Section 66001(d)(1) of the Act.
Revenues
Available Fund Balance as of June 30, 2024 $581,268
Projected Future Impact Fees $16,650,510
City Economic Incentives $659,426
Other $0
Total Future Funding: $17,309,936
Total Projected Revenues: $17,891,204
Remaining Construction Cost and Obligations
Total Outstanding Credits/Reimbursements $0
Total Estimated Remaining Construction Cost $17,891,204 Total Remaining Construction Cost and Obligations: $17,891,204 Estimated Shortfall/Surplus to Completion: $0
TABLE 3 - WATER
FEE STATUS SUMMARY
Available
Fund Balance1
Projected
Future
Impact Fees
City
Economic
Incentives1 Other
Total
Estimated
Funding
Combined Sewer System Development, 18" Pipe $15,551,073 $759,355 $14,033,237 $758,481 $0 $15,551,073 Outstanding Credits/Reimbursements $0 $0 $0 $0 $0 $0
Totals: $15,551,073 $759,355 $14,033,237 $758,481 $0 $15,551,073 TABLE 1 - COMBINED SEWER SYSTEM
SUMMARY OF INCOMPLETE PROJECTS, OBLIGATIONS, AND ANTICIPATED FUNDING SOURCES Description
of Incomplete
Projects and Obligations
Estimated
Remaining
Construction
Cost/Obligations
Funding Sources
1Available Fund Balance and City Economic Incentive is allocated proportionately based on the estimated remaining construction cost/obligations, and does not represent dedicated funds. Available Fund Balance and City Economic Incentive will be utilized at the City's discretion to fund incomplete projects and fulfill outstanding obligations.
CITY OF SACRAMENTO MITIGATION FEE ACT FIVE-YEAR REPORT
CENTRAL CITY IMPACT FEE SECTION II
9 Pursuant to Section 66001(d)(1) of the Act, Table 2D below provides the approximate timing of deposit related to the funding of incomplete projects identified in Table 1D.
Table 3D below provides a summary of the revenue and expenditure projections for the CSS Impact Fee, and the estimated shortfall or surplus at completion.
As demonstrated in the tables above, the CSS Impact Fee imposed on new development in the CCSP plan area does not exceed the cost of improvements identified in the Finance Plan. Therefore, the City finds there is a continued need to collect CSS Impact Fees and there is a reasonable relationship between the CSS Impact Fee and the purpose for which it is charged based on the essential nexus and proportionality provided in Table C -2 included in Appendix A of this report.
Funding
Sources
FY 2023-24
Actuals
FY 2024-25
Estimate
FY 2025-26
Estimate
FY 2026-27
Estimate
FY 2027-28
Estimate
FY 2028-29
Estimate
After
FY 2028-29
Estimate
Total
Estimated
Funding
Available Fund Balance1 $759,355 $0 $0 $0 $0 $0 $0 $759,355 Projected Future Impact Fees $0 $146,500 $149,430 $152,418 $155,467 $158,576 $13,270,846 $14,033,237 City Economic Incentives $0 $0 $0 $0 $0 $0 $758,481 $758,481 Other $0 $0 $0 $0 $0 $0 $0 $0
Totals: $759,355 $146,500 $149,430 $152,418 $155,467 $158,576 $14,029,327 $15,551,073 TABLE 2 - COMBINED SEWER SYSTEM
APPROXIMATE TIMING OF DEPOSIT FOR FUNDING OF INCOMPLETE PROJECTS AND OBLIGATIONS 1Includes unspent impact fees previously collected and other available funds as of June 30, 2024.
Revenues
Available Fund Balance as of June 30, 2024: $759,355
Projected Future Impact Fees $14,033,237
City Economic Incentives $758,481
Other $0
Total Future Funding: $14,791,718
Total Projected Revenues: $15,551,073
Remaining Construction Cost and Obligations
Total Outstanding Credits/Reimbursements $0
Total Estimated Remaining Construction Cost $15,551,073 Total Remaining Construction Cost and Obligations: $15,551,073 Estimated Shortfall/Surplus to Completion: $0
TABLE 3 - COMBINED SEWER SYSTEM
FEE STATUS SUMMARY
CITY OF SACRAMENTO MITIGATION FEE ACT FIVE-YEAR REPORT
CENTRAL CITY IMPACT FEE APPENDIX A
APPENDIX A
TABLES C-1 THROUGH C-5 OF THE FINANCE PLAN
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Table C-1
City of Sacramento
Central City Specific Plan Public Facilities
Cost Allocation: Grid 3.0 Improvements
Finance Plan
Cost Allocation:
Grid 3.0
Units/
Building
Persons per
Household/
Service
Percentage
of Total
Distribution Cost per
of Total Unit/
Land Use
Sq. Ft./
Rooms
Sq. Ft. per
Employee
Population
[1]
Service
Population
Costs Bldg. Sq. Ft./
[2] Room
residents
per unit
Residential 13,401 1.62 21,710 64.9% $17,316,480 $1,292 Nonresidential
employees
per bldg. sq. ft.
Retail [3] 1,842,000 391 4,709 14.1% $3,756,025 $2.04
Office [4] 1,832,000 283 6,468 19.3% $5,159,051 $2.82
Subtotal Nonresidential 3,674,000 11,177 33.4% $8,915,076 per room
Hotel 750 - 560 1.7% $446,671 $596
per bldg. sq. ft.
Light Industrial [5] 0 700 0 0.0% $0 $1.14
Total 33,447 100.0% $26,678,227
Source: DKS Associates; EPS.
trans alloc
[1] Costs allocated based on service population, which comprises residents and employees. Residents and employees are weighted equally (no discount for employees).
[2] Reflects new CCSP development's share of Grid 3.0 costs. CCSP development will be eligible for a credit against the TDIF based on overlapping costs funded via the CCSP Impact Fee. [3] Includes Retail and Service land uses.
[4] Includes Office and Medical Office land uses.
[5] No additional industrial development is anticipated in the CCSP. The Light Industrial fee rate is calculated to provide new development replacing the existing industrial development a basis to calculate the difference between the existing industrial land use and the additional impact of the proposed new land use. Light Industrial rate is estimated based on the proportional relationship between Retail and Light Industrial square feet per employee assumptions.
C-1
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Table C-2
City of Sacramento
Central City Specific Plan Public Facilities Finance Plan Cost Allocation: CSS
Units/
Building
Sq. Ft./
EDU
Factor
Total
Percentage
of Total
Distribution
of Total
Cost per
Unit/
Bldg. Sq. Ft./
Land Use Rooms [1] EDUs EDUs Costs Room
Residential
13,401
per unit
0.55 7,371
88.5%
$10,333,024
per unit
$771
Nonresidential
per 1k bldg. sq. ft.
per bldg. sq. ft.
Retail [2] 1,842,000 0.20 368 4.4% $516,472 $0.28
Office [3] 1,832,000 0.20 366 4.4% $513,669 $0.28
Subtotal Nonresidential 3,674,000 735 8.8% $1,030,141
Hotel
750
per room
0.30 225
2.7%
$315,435
per room
$421
per 1k bldg. sq. ft. per bldg. sq. ft.
Light Industrial [4] 0 0.10 0 0.0% $0 $0.14
Total
8,330 100.0% $11,678,600
sewer alloc
Source: NV5, Central City Specific Plan Utility Infrastructure Analysis; EPS.
[1] Residential & Nonresidential Land Uses: EDU factors adapted from the Central City Specific Plan Utility Infrastructure Analys is produced by NV5.
Hotel: EDU factors based on factors used in the 2016 Railyards Specific Plan Public Facilities Finance Plan, adapted from Kimley-Horn Associates 2016 Railyards Sewer Master Plan. [2] Includes Retail and Service land uses.
[3] Includes Office and Medical Office land uses.
[4] No additional industrial development is anticipated in the CCSP. The Light Industrial fee rate is calculated to provide new development replacing the existing industrial development a basis to calculate the difference between the existing industrial land use and the additional impact of the proposed new land use. Light Industrial rate is estimated based on the proportional relationship between Retail and Light Industrial EDU factor assumptions.
Cost Allocation:
CSS
C-2
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Table C-3
City of Sacramento
Central City Specific Plan Public Facilities Finance Plan Cost Allocation: Water
Land Use
Units/
Building
Sq. Ft./
Rooms
Sq. Ft. per
Employee
No. of
Employees
Acre-Feet
per Year
[1]
Total
Acre-Feet
per Year
Percentage
of Total
Acre-Feet
per Year
Distribution
of Total
Costs
Cost per
Unit/
Bldg. Sq. Ft./
Room
per unit
Residential 13,401 - - 0.12 per unit 1,608 60.7% $8,153,318 $608 Nonresidential
per bldg. sq. ft.
Retail [2] 1,842,000 391 4,709 0.09 per employee 424 16.0% $2,148,756 $1.17 Office [3] 1,832,000 283 6,468 0.09 per employee 582 22.0% $2,951,403 $1.61 Subtotal Nonresidential 3,674,000 11,177 1,006 38.0% $5,100,159
Hotel [4]
750
-
-
0.05 per room
36 1.4%
$182,523
per room
$243
per bldg. sq. ft.
Light Industrial [5] 0 700 0 0.14 per employee 0 0.0% $0 $1.02
Total 2,650 100.0% $13,436,000
Source: City of Sacramento; NV5, Central City Specific Plan Utility Infrastructure Analysis; EPS. water alloc
[1] Based on the City of Sacramento's Water Model Guidelines. [2] Includes Retail and Service land uses.
[3] Includes Office and Medical Office land uses.
[4] Based on proportion of Hotel sewer demand to Residential sewer demand. [5] No additional industrial development is anticipated in the CCSP. The Light Industrial fee rate is calculated to provide new development replacing the existing industrial development a basis to calculate the difference between the existing industrial land use and the additional impact of the proposed new land use. Light Industrial rate is estimated based on the proportional relationship between Retail and Light Industrial water demand.
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Cost Allocation:
Water
C-3
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Table C-4
City of Sacramento
Central City Specific Plan Public Facilities Finance Plan Cost Allocation: Police
Units/
Building
Sq. Ft./
Land Use Rooms
Persons per
Household/
Sq. Ft. per
Employee
Residents/
Employees
Persons
Served
[1]
Percentage
of Total
Persons
Served
Distribution
of Total
Costs
[2]
Cost per
Unit/
Bldg. Sq. Ft./
Room
per unit
Residential 13,401 1.62 21,710 21,710 78.7% $6,187,900 $462 Nonresidential
per bldg. sq. ft.
Retail [3] 1,842,000 391 4,709 2,355 8.5% $671,235 $0.36 Office [4] 1,832,000 283 6,468 3,235 11.7% $922,057 $0.50 Subtotal Nonresidential 3,674,000 5,590 20.3% $1,593,292
Hotel
750
-
560
280
1.0%
$79,807
per room
$106
per bldg. sq. ft.
Light Industrial [5] 0 700 0 0 0.0% $0 $0.20
Total
27,580 100.0% $7,860,998
Source: City of Sacramento; EPS.
police alloc
[1] Persons served is defined as residents plus 50% of total employees. See Table 1-1. [2] Total costs based on the existing level of service and projected future CCSP population. See Table A-11. [3] Includes Retail and Service land uses.
[4] Includes Office and Medical Office land uses.
[5] No additional industrial development is anticipated in the CCSP. The Light Industrial fee rate is calculated to provide new d evelopment replacing the existing industrial development a basis to calculate the difference between the existing industrial land use and the addi tional impact of the proposed new land use. Light Industrial rate is estimated based on the proportional relationship between Retail and Light Ind ustrial square feet per employee assumptions.
Cost Allocation:
Police
C-4
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Table C-5
City of Sacramento
Central City Specific Plan Public Facilities Finance Plan Cost Allocation: Fire
Land Use
Units/
Building
Sq. Ft./
Rooms
Persons per
Household/
Sq. Ft. per
Employee
Residents/
Employees
Persons
Served
[1]
Percentage
of Total
Persons
Served
Distribution
of Total
Costs
[2]
Cost per
Unit/
Bldg. Sq. Ft./
Room
Residential
13,401
1.62 21,710
21,710
78.7%
$5,082,063
per unit
$379
Nonresidential
per bldg. sq. ft.
Retail [3] 1,842,000 391 4,709 2,355 8.5% $551,279 $0.30 Office [4] 1,832,000 283 6,468 3,235 11.7% $757,277 $0.41 Subtotal Nonresidential 3,674,000 5,590 20.3% $1,308,555
Hotel
750
-
560
280
1.0%
$65,545
per room
$87
per bldg. sq. ft.
Light Industrial [5] 0 700 0 0 0.0% $0 $0.17
Total
27,580 100.0% $6,456,163
Source: City of Sacramento; EPS.
fire alloc
[1] Persons served is defined as residents plus 50% of total employees. See Table 1-1. [2] Total costs based on the existing level of service and projected future CCSP population. See Table A-14. [3] Includes Retail and Service land uses.
[4] Includes Office and Medical Office land uses.
[5] No additional industrial development is anticipated in the CCSP. The Light Industrial fee rate is calculated to provide new d evelopment replacing the existing industrial development a basis to calculate the difference between the existing industrial land use and the addi tional impact of the proposed new land use. Light Industrial rate is estimated based on the proportional relationship between Retail and Light Ind ustrial square feet per employee assumptions.
Cost Allocation:
Fire
C-5