City of Sacramento
City Council - 2PM Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2024-02053 1/14/2025 Consent Item 7.
Mitigation Fee Act Annual Report for the Year Ended June 30, 2024 (Noticed 12/27/2024)
File ID: 2024-02053
Location: District 1, Represented by Councilmember Kaplan; District 3, Represented by Vice Mayor Talamantes; District 4, Represented by Councilmember Pluckebaum; District 5, Represented by Councilmember Maple; District 6, Represented by Mayor Pro Tem Guerra; District 7, Represented by Councilmember Jennings; District 8, Represented by Councilmember Vang Recommendation: Receive and file the “Mitigation Fee Act Annual Report for the Year Ended June 30, 2024.”
Contact: Mary Jean Rodriguez, Senior Development Project Manager, (916) 808-1980, [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 Annual Report for the Year Ended June 30, 2024 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 that an annual report be prepared regarding development impact fees charged by the City and that such report be made available to the public.
The “Mitigation Fee Act Annual Report for the Year Ended June 30, 2024” (Attachment 2) fulfills the annual reporting requirements for the following development impact fee funds:
· 65
th 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: 2024-02053 1/14/2025 Consent Item 7.
· 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 27, 2024.
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: 2024-02053 1/14/2025 Consent Item 7.
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, 2024
Made Available to the Public on December 27, 2024
Received and Filed by the Sacramento City Council at its Meeting on January 14, 2025
City of Sacramento
Mitigation Fee Act Annual Report
For the Year Ended June 30, 2024
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. FY2023/24 65th Street Fees
A-2. FY2023/24 Central City Fees
A-3 FY2023/24 Delta Shores Fees
A-4. FY2023/24 Greenbriar DA Fees
A-5. FY2023/24 Jacinto Creek Planning Area (JCPA) Fees
A-6. FY2023/24 North Natomas Fees
A-7. FY2023/24 Panhandle Fees
A-8. FY2023/24 Railyards Fees
A-9. FY2023/24 River District Impact Fees
A-10. FY2023/24 Willowcreek Fees
B. Annual Financial Report by Funds for the Fiscal Year Ended June 30, 2024 C. Identification of Public Improvements on which Fees were Expended
City of Sacramento FY2023/24 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) 2023/24 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. 65
th 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 FY2023/24 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 FY2023/24 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 and Stone Beetland (Boswell) areas (collectively referred to as the Combined Projects):
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 FY2023/24 Mitigation Fee Act Annual Report Page 4 • Trails
• Open Space
• Police Facilities
• Fire Facilities
• Transit
• Library Facilities
d. G
reenbriar 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. JC
PA 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. No
rth 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 FY2023/24 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. N
orth 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. N
orth Natomas RPLAF: This fee is used to pay for the acquisition of regional park land in North Natomas.
j. N
orth 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. P
anhandle 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 FY2023/24 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 FY2023/24 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 FY2023/24 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, 2024, unless otherwise indicated.
a. 65th Street Fees:
See Exhibit A-1.
City of Sacramento FY2023/24 Mitigation Fee Act Annual Report Page 9 b. C
entral 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. D
elta Shores Fees:
See Exhibit A-3.
d. G
reenbriar DA Fees:
See Exhibit A-4.
e. JC
PA Fees:
See Exhibit A-5.
f. N
orth Natomas Fees:
See Exhibit A-6.
g. P
anhandle Fees:
See Exhibit A-7.
h. R
ailyards Impact Fees:
See Exhibit A-8.
i. R
iver District Fees:
See Exhibit A-9.
j. W
illowcreek 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. FU
ND BALANCES
The beginning and ending fund balances for each fund or account for the year ended June 30, 2024, 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, 2024, are provided in Exhibit B to this report.
City of Sacramento FY2023/24 Mitigation Fee Act Annual Report Page 10
6. I
DENTIFICATION 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, 2024, 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, 2024, is provided in Exhibit B to this report.
9. REFUNDS MADE
For the year ended June 30, 2024, 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, 2023, were automatically increased on that date by 1.56%, which is the percentage increase in the Engineering News-Record San Francisco Construction Cost Index from March 2022 to March 2023.
B
elow is a list of fees that were automatically adjusted on July 1, 2023, using a different basis than that described above:
a. C
entral City Fees: Automatic adjustment amounts for each fee category are shown in Exhibit A-2.
City of Sacramento FY2023/24 Mitigation Fee Act Annual Report Page 11 b. Delta Shores Fees: Automatic adjustment amounts for each fee category are shown in Exhibit A-3.
c. North Natomas Fees: Automatic adjustment amounts for each fee category are shown in Exhibit A-6.
d. Panhandle Fees: Automatic adjustment amounts for each fee category are shown in Exhibit A-7.
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 re port. Such findings will be made for the fifth fiscal year following the first deposit
into the fee fund and every five years thereafter.
Exhibit A-1
FY2023/24 65th Street Fees
65th Street Area Fees
As of July 1, 2023
Basis Transportation Fee Water Fee Drainage Fee Sewer Fee Administration Fee TOTAL FEE RES Single Family per unit 2,865.68
2,457.63
3,746.92
3,857.24
388.12 1
3,315.58
MF
Multifamily per unit 1,649.49
1,843.55
2,141.29
2,893.59
255.20 8,
783.13
O
FF Office per sq. ft. 4.25
1.22 2.21 1.93
0.29 9.
90 RET
Retail per sq. ft. 4.32
0.61 2.21 0.97
0.24 8.
35 I
ND Industrial per sq. ft. 2.91
0.61 2.09 0.97
0.20 6.
78 HOTL
Hotel per
room 1,186.94
737.69
3,644.57
1,543.16
214.00 7,
326.36
Land Us e
Exhibit A-2
FY2023/24 Central City Fees
Central City Impact Fee
As of July 1, 2023
Fees as of 07/01/2023
Basis
Transportation
Fee
Public Facilities
Fee Sewer Fee Water Fee Administration Fee Total Fee
RES <750 SF Residential <750 SF per unit sq. ft. 1.75 0.28 1.05 0.82 0.12 4.02 RES >750 SF Residential >750 SF per unit 1,312.10 214.28 783.00 617.46 87.34 3,014.18 RETAIL Retail per sq. ft. 2.07 0.17 0.28 1.19 0.11 3.82 OFF Office per sq. ft. 2.86 0.23 0.28 1.64 0.15 5.16 IND Light Industrial per sq. ft. 1.16 0.09 0.14 1.04 0.07 2.50 HOTL Hotel per room 605.27 49.76 427.55 246.78 39.61 1,368.97 Land Use
Exhibit A-3
FY2023/24 Delta Shores Fees
Final
BY LAND USE
Prepared June 28, 2023
Fee Type Unit of Measure Density Pay Class Code As of 11/30/2022 As of 07/01/2023 $ % Adjustment Basis Residential: Per Unit Per Unit
Regional Infrastructure LDR Low Density Residential per Unit 4-7 units per Acre 486 5,749$ 6,945$ 1,196$ 20.804% Developer Agreement Backbone Infrastructure LDR Low Density Residential per Unit 4-7 units per Acre 487 5,982$ 7,116$ 1,134$ 18.957% Developer Agreement Public Facilities LDR Low Density Residential per Unit 4-7 units per Acre 488 7,852$ 7,888$ 36$ 0.458% ENR CCI Administration LDR Low Density Residential per Unit 4-7 units per Acre 489 606$ 679$ 73$ 12.046% Developer Agreement 20,189$ 22,628$ 2,439$ 12.081% Regional Infrastructure MDR Medium Density Residential per Unit 8-14 units per Acre 486 4,382$ 5,294$ 912$ 20.812% Developer Agreement Backbone Infrastructure MDR Medium Density Residential per Unit 8-14 units per Acre 487 4,427$ 5,271$ 844$ 19.065% Developer Agreement Public Facilities MDR Medium Density Residential per Unit 8-14 units per Acre 488 7,852$ 7,888$ 36$ 0.458% ENR CCI Administration MDR Medium Density Residential per Unit 8-14 units per Acre 489 515$ 571$ 56$ 10.874% Developer Agreement 17,176$ 19,024$ 1,848$ 10.759% Regional Infrastructure HDR High Density Residential per Unit 15-27 units per Acre 486 4,277$ 5,167$ 890$ 20.809% Developer Agreement Backbone Infrastructure HDR High Density Residential per Unit 15-27 units per Acre 487 3,997$ 4,770$ 773$ 19.340% Developer Agreement Public Facilities HDR High Density Residential per Unit 15-27 units per Acre 488 4,638$ 4,659$ 21$ 0.453% ENR CCI Administration HDR High Density Residential per Unit 15-27 units per Acre 489 399$ 451$ 52$ 13.033% Developer Agreement 13,311$ 15,047$ 1,736$ 13.042% Regional Infrastructure MU Mixed Use per Unit 23-29 units per Acre 486 4,277$ 5,167$ 890$ 20.809% Developer Agreement Backbone Infrastructure MU Mixed Use per Unit 23-29 units per Acre 487 4,017$ 4,794$ 777$ 19.343% Developer Agreement Public Facilities MU Mixed Use per Unit 23-29 units per Acre 488 4,638$ 4,659$ 21$ 0.453% ENR CCI Administration MU Mixed Use per Unit 23-29 units per Acre 489 400$ 452$ 52$ 13.000% Developer Agreement 13,332$ 15,072$ 1,740$ 13.051% Non-Residential: Per Sq Ft Per Sq Ft
Regional Infrastructure MU TC Mixed Use Town Center per Bldg Sq Ft 486 17.37$ 22.72$ 5$ 30.800% Developer Agreement Backbone Infrastructure MU TC Mixed Use Town Center per Bldg Sq Ft 487 15.66$ 20.12$ 4$ 28.480% Developer Agreement Public Facilities MU TC Mixed Use Town Center per Bldg Sq Ft 488 3.18$ 3.70$ 1$ 16.352% ENR CCI Administration MU TC Mixed Use Town Center per Bldg Sq Ft 489 1.12$ 1.44$ 0$ 28.571% Developer Agreement
37.33$ 47.98$ 11$ 28.529% Regional Infrastructure VRC Village/Regional Center per Bldg Sq Ft 486 17.37$ -$ (17)$ -100.000% Developer Agreement Backbone Infrastructure VRC Village/Regional Center per Bldg Sq Ft 487 15.52$ -$ (16)$ -100.000% Developer Agreement Public Facilities VRC Village/Regional Center per Bldg Sq Ft 488 3.18$ -$ (3)$ -100.000% ENR CCI Administration VRC Village/Regional Center per Bldg Sq Ft 489 1.17$ -$ (1)$ -100.000% Developer Agreement
37.24$ -$ (37)$ -100.000% Regional Infrastructure CR Corner Retail per Bldg Sq Ft 486 17.37$ 22.72$ 5$ 30.800% Developer Agreement Backbone Infrastructure CR Corner Retail per Bldg Sq Ft 487 17.43$ 22.15$ 5$ 27.080% Developer Agreement Public Facilities CR Corner Retail per Bldg Sq Ft 488 3.18$ 3.70$ 1$ 16.352% ENR CCI Administration CR Corner Retail per Bldg Sq Ft 489 1.17$ 1.50$ 0$ 28.205% Developer Agreement
39.15$ 50.07$ 11$ 27.893% end of schedule
Land Use Type
Delta Shores Sub Area Fee Schedule
Effective July 1, 2023
City of Sacramento
Delta Shores Impact Fees
Fees Going Forward
Change 11/30/22 - 07/01/23
1 of 1
Final
BY LAND USE
Prepared June 29, 2023
Fee Type Unit of Measure Density Pay Class Code As of 11/30/2022 As of 07/01/2023 $ % Adjustment Basis Residential: Per Acre/Unit Per Unit
Regional Infrastructure LDR Low Density Residential per Acre 6 units per Acre 496 86,985$ 93,429$ 6,444.00$ 7.408% Developer Agreement Regional Infrastructure Administration LDR Low Density Residential per Acre 6 units per Acre 499 2,690$ 2,890$ 200.00$ 7.435% Developer Agreement Backbone Infrastructure LDR Low Density Residential per Unit 6 units per Acre 497 4,661$ 5,592$ 931.00$ 19.974% Developer Agreement Public Facilities LDR Low Density Residential per Unit 6 units per Acre 498 3,532$ 4,949$ 1,417.00$ 40.119% ENR CCI Net of Adjustment Administration LDR Low Density Residential per Unit 6 units per Acre 499 253$ 326$ 73.00$ 28.854% Developer Agreement 98,121$ 107,186$ 9,065.00$ 9.239% Regional Infrastructure MDR Medium Density Residential per Acre 11 units per Acre 496 105,126$ 119,519$ 14,393.00$ 13.691% Developer Agreement Regional Infrastructure Administration MDR Medium Density Residential per Acre 11 units per Acre 496 3,251$ 3,696$ 445.00$ 13.688% Developer Agreement Backbone Infrastructure MDR Medium Density Residential per Unit 11 units per Acre 497 3,553$ 4,263$ 710.00$ 19.983% Developer Agreement Public Facilities MDR Medium Density Residential per Unit 11 units per Acre 498 3,532$ 4,949$ 1,417.00$ 40.119% ENR CCI Net of Adjustment Administration MDR Medium Density Residential per Unit 11 units per Acre 499 219$ 285$ 66.00$ 30.137% Developer Agreement 115,681$ 132,712$ 17,031.00$ 14.722% Regional Infrastructure HDR High Density Residential per Acre 15 units per Acre 496 309,943$ 335,743$ 25,800.00$ 8.324% Developer Agreement Regional Infrastructure Administration HDR High Density Residential per Acre 15 units per Acre 496 9,586$ 10,384$ 798.00$ 8.325% Developer Agreement Backbone Infrastructure HDR High Density Residential per Unit 15 units per Acre 497 3,468$ 4,160$ 692.00$ 19.954% Developer Agreement Public Facilities HDR High Density Residential per Unit 15 units per Acre 498 2,086$ 2,923$ 837.00$ 40.125% ENR CCI Net of Adjustment Administration HDR High Density Residential per Unit 15 units per Acre 499 172$ 219$ 47.00$ 27.326% Developer Agreement 325,255$ 353,429$ 28,174.00$ 8.662% Non-Residential: Per Acre/Sq Ft Per Acre/Sq Ft
Regional Infrastructure Retail / Office Retail / Office per Acre 496 350,313$ 364,030$ 13,717.00$ 3.916% Developer Agreement Regional Infrastructure Administration Retail / Office Retail / Office per Acre 496 10,834$ 11,259$ 425.00$ 3.923% Developer Agreement Backbone Infrastructure Retail / Office Retail / Office per Bldg Sq Ft 497 12.46$ 15.20$ 2.74$ 21.990% Developer Agreement Public Facilities Retail / Office Retail / Office per Bldg Sq Ft 498 2.73$ 2.88$ 0.15$ 5.495% ENR CCI Net of Adjustment Administration Retail / Office Retail / Office per Bldg Sq Ft 499 0.47$ 0.56$ 0.09$ 19.149% Developer Agreement 361,162.66$ 375,307.64$ 14,144.98$ 3.917% end of schedule
Land Use Type
Stone Beetland Sub-Area Fee Schedule
Effective July 1, 2023
City of Sacramento
Delta Shores Impact Fees
Fees Going Forward
Change 11/30/22 - 07/01/23
1 of 1
Exhibit A-4
FY2023/24 Greenbriar DA Fees
Final
BY LAND USE
Effective July 1, 2023
Fee Type Land Use Type Density Pay Class Code As of 07/01/2022 As of 07/01/2023 $% Adjustment Basis Residential: Per Unit Per Unit
Public Facilities Fees
Regional Park Low Density Residential > 5,500 Sq Ft 433 2,766$ 2,809 $ 43$ 1.556% ENR CCI Fire Low Density Residential > 5,500 Sq Ft 434 691$ 701 $ 11$ 1.556% ENR CCI Community Center Low Density Residential > 5,500 Sq Ft 435 891$ 905 $ 14$ 1.556% ENR CCI Transit Low Density Residential > 5,500 Sq Ft 436 985$ 1,000$ 15$ 1.556% ENR CCI 5,333$ 5,416 $ 83 $ 1.556% Public Facilities Fees
Regional Park Medium Density Residential ≤ 5,500 Sq Ft 433 1,760$ 1,788 $ 27$ 1.556% ENR CCI Fire Medium Density Residential ≤ 5,500 Sq Ft 434 496$ 504 $ 8$ 1.556% ENR CCI Community Center Medium Density Residential ≤ 5,500 Sq Ft 435 666$ 676 $ 10$ 1.556% ENR CCI Transit Medium Density Residential ≤ 5,500 Sq Ft 436 820$ 832 $ 13$ 1.556% ENR CCI 3,742$ 3,800 $ 58 $ 1.556% Public Facilities Fees
Regional Park High Density Residential - Townhome ≤ 18 Units/Acre 433 1,300$ 1,321 $ 20$ 1.556% ENR CCI Fire High Density Residential - Townhome ≤ 18 Units/Acre 434 431$ 438 $ 7$ 1.556% ENR CCI Community Center High Density Residential - Townhome ≤ 18 Units/Acre 435 602$ 611 $ 9$ 1.556% ENR CCI Transit High Density Residential - Townhome ≤ 18 Units/Acre 436 732$ 744 $ 11$ 1.556% ENR CCI 3,066$ 3,114 $ 48 $ 1.556% Public Facilities Fees
Regional Park High Density Residential - Age Restricted 433 827$ 840 $ 13$ 1.556% ENR CCI Fire High Density Residential - Age Restricted 434 345$ 351 $ 5$ 1.556% ENR CCI Community Center High Density Residential - Age Restricted 435 349$ 355 $ 5$ 1.556% ENR CCI Transit High Density Residential - Age Restricted 436 318$ 323 $ 5$ 1.556% ENR CCI 1,840$ 1,868 $ 29 $ 1.556% Public Facilities Fees
Regional Park High Density Residential - Market > 18 Units/Acre 433 839$ 852 $ 13$ 1.556% ENR CCI Fire High Density Residential - Market > 18 Units/Acre 434 366$ 372 $ 6$ 1.556% ENR CCI Community Center High Density Residential - Market > 18 Units/Acre 435 538$ 547 $ 8$ 1.556% ENR CCI Transit High Density Residential - Market > 18 Units/Acre 436 645$ 655 $ 10$ 1.556% ENR CCI 2,388$ 2,426 $ 37 $ 1.556% Non-Residential: Per Net Acre Per Net Acre
Public Facilities Fees
Regional Park Regional Commercial 433 18,641$ 18,931 $ 290$ 1.556% ENR CCI Fire Regional Commercial 434 4,878$ 4,954 $ 76$ 1.556% ENR CCI Community Center Regional Commercial 435 10,488$ 10,651 $ 163$ 1.556% ENR CCI Transit Regional Commercial 436 30,782$ 31,261 $ 479$ 1.556% ENR CCI 64,789$ 65,798 $ 1,008 $ 1.556% Public Facilities Fees
Regional Park Shopping Center 433 18,641$ 18,931 $ 290$ 1.556% ENR CCI Fire Shopping Center 434 5,254$ 5,335 $ 82$ 1.556% ENR CCI Community Center Shopping Center 435 10,488$ 10,651 $ 163$ 1.556% ENR CCI Transit Shopping Center 436 52,327$ 53,142 $ 814$ 1.556% ENR CCI 86,710$ 88,059 $ 1,350 $ 1.556% end of schedule
City of Sacramento
Greenbriar Fee Schedule
Fees Going Forward
Change 07/01/22 - 07/01/23
1 of 1
Exhibit A-5
FY2023/24 JCPA Fees
Water Roadways
Developer
& City
Planning
City Admin
(4% of fees)
Watershed 1
Low‐Density ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ per unit Medium/Low Density 831 $ 33$ 864$ ‐ $ ‐ $ ‐ $ 1,180$ 286$ ‐ $ 59$ 1,525$ 2,389$ per unit Medium Density 670 $ 27$ 696$ ‐ $ ‐ $ ‐ $ 918$ 232$ ‐ $ 46$ 1,196$ 1,892$ per unit Office/Commercial ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ per ac Watershed 2 (see note 1)
Low‐Density ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ 1,550$ 302$ ‐ $ 74$ 1,925$ 1,925$ per unit Medium/Low Density ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ 1,180$ 286$ ‐ $ 59$ 1,525$ 1,525$ per unit Medium Density ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ 918$ 232$ ‐ $ 46$ 1,196$ 1,196$ per unit Office/Commercial ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ 9,946$ 5,175$ ‐ $ 605$ 15,726$ 15,726$ per ac Watershed 3
Low‐Density 1,626 $ 65$ 1,691$ 1,329$ 53$ 1,382$ 1,550$ 302$ ‐ $ 74$ 1,925$ 4,998$ per unit Medium/Low Density 1,307 $ 52$ 1,360$ 1,068$ 43$ 1,111$ 1,180$ 286$ ‐ $ 59$ 1,525$ 3,995$ per unit Medium Density ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ per unit Office/Commercial 16,668 $ 667$ 17,334$ 13,614$ 545$ 14,158$ 9,946$ 5,175$ ‐ $ 605$ 15,726$ 47,218$ per ac Watershed 4
Low‐Density ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ per unit Medium/Low Density ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ per unit Medium Density 1,393 $ 56$ 1,449$ ‐ $ ‐ $ ‐ $ 918$ 232$ ‐ $ 46$ 1,196$ 2,645$ per unit Office/Commercial ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ per ac Watershed 5
Low‐Density ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ per unit Medium/Low Density ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ per unit Medium Density ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ per unit Office/Commercial 29,629 $ 1,185$ 30,814$ 13,614$ 545$ 14,158$ 9,946$ 5,175$ ‐ $ 605$ 15,726$ 60,698$ per ac Watershed 6
Low‐Density ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ per unit Medium/Low Density ‐$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ per unit Medium Density 2,535 $ 101$ 2,637$ 860$ 34$ 895$ 918$ 232$ ‐ $ 46$ 1,196$ 4,727$ per unit Office/Commercial 40,150 $ 1,606$ 41,756$ 13,614$ 545$ 14,158$ 9,946$ 5,175$ ‐ $ 605$ 15,726$ 71,640$ per ac PFF Fee Components
Total PFF Total Fees
Jacinto Creek Impact Fee as of July 1, 2023
Drainage 4% Admin Total
Drainage Channel 4% Admin Total
Channel
Exhibit A-6
FY2023/24 North Natomas Fees
Final
BY LAND USE
6/27/2023
Fee Type Land Use
Pay Class
Code As Of 07/01/22 As Of 07/01/23 $ % Adjustment Basis Residential:
Per Unit Per Unit
Public Facilities Fees <3250 270 7,271$ 7,224 $ (47) $ -0.646% Developer Agreement Transit Fees <3250 271 581$ 590 $ 9 $ 1.549% ENR CCI Land Acquisition Fees <3250 272 3,259$ 3,847 $ 588 $ 18.042% PLAV Regional Park Fees <3250 273 1,644$ 1,713 $ 69 $ 4.192% CPI 12,755$ 13,374 $ 619 $ 4.852% Public Facilities Fees >5000 270 10,244$ 10,206 $ (38) $ -0.371% Developer Agreement Transit Fees >5000 271 698$ 708 $ 10 $ 1.433% ENR CCI Land Acquisition Fees >5000 272 5,047$ 5,957 $ 910 $ 18.031% PLAV Regional Park Fees >5000 273 2,583$ 2,692 $ 109 $ 4.220% CPI 18,572$ 19,563 $ 991 $ 5.336% Public Facilities Fees 3250-5000 270 8,758$ 8,715 $ (43) $ -0.491% Developer Agreement Transit Fees 3250-5000 271 639$ 649 $ 10 $ 1.565% ENR CCI Land Acquisition Fees 3250-5000 272 4,153$ 4,902 $ 749 $ 18.035% PLAV Regional Park Fees 3250-5000 273 2,114$ 2,202 $ 88 $ 4.163% CPI 15,664$ 16,468 $ 804 $ 5.133% Public Facilities Fees Age-Restricted SF 270 7,374$ 7,299 $ (75) $ -1.017% Developer Agreement Transit Fees Age-Restricted SF 271 457$ 464 $ 7 $ 1.532% ENR CCI Land Acquisition Fees Age-Restricted SF 272 5,998$ 7,080 $ 1,082 $ 18.039% PLAV Regional Park Fees Age-Restricted SF 273 3,085$ 3,215 $ 130 $ 4.214% CPI 16,914$ 18,058 $ 1,144 $ 6.764% City of Sacramento
North Natomas Development Impact Fees Schedule
Effective July 1, 2023
Change 07/01/22 - 07/01/23
1 of 6
Final
BY LAND USE
6/27/2023
Fee Type Land Use
Pay Class
Code As Of 07/01/22 As Of 07/01/23 $ % Adjustment Basis North Natomas Development Impact Fees Schedule
Effective July 1, 2023
Change 07/01/22 - 07/01/23
Multi-Family ( >2 attached units ):
Per Unit Per Unit
Public Facilities Fees >18 units/acre 270 5,131$ 5,051 $ (80) $ -1.559% Developer Agreement Transit Fees >18 units/acre 271 457$ 464 $ 7 $ 1.532% ENR CCI Land Acquisition Fees >18 units/acre 272 1,492$ 1,761 $ 269 $ 18.029% PLAV Regional Park Fees >18 units/acre 273 784$ 817 $ 33 $ 4.192% CPI 7,864$ 8,093 $ 229 $ 2.910% Public Facilities Fees 12-18 units/acre 270 6,201$ 6,138 $ (63) $ -1.016% Developer Agreement Transit Fees 12-18 units/acre 271 519$ 527 $ 8 $ 1.541% ENR CCI Land Acquisition Fees 12-18 units/acre 272 2,376$ 2,804 $ 428 $ 18.013% PLAV Regional Park Fees 12-18 units/acre 273 1,214$ 1,265 $ 51 $ 4.192% CPI 10,310$ 10,734 $ 424 $ 4.111% Public Facilities Fees 8-12 units/acre 270 7,271$ 7,224 $ (47) $ -0.646% Developer Agreement Transit Fees 8-12 units/acre 271 581$ 590 $ 9 $ 1.549% ENR CCI Land Acquisition Fees 8-12 units/acre 272 3,259$ 3,847 $ 588 $ 18.042% PLAV Regional Park Fees 8-12 units/acre 273 1,644$ 1,713 $ 69 $ 4.192% CPI 12,755$ 13,374 $ 619 $ 4.852% Public Facilities Fees Age-Restricted Apts 270 3,484$ 3,429 $ (55) $ -1.579% Developer Agreement Transit Fees Age-Restricted Apts 271 225$ 228 $ 3 $ 1.333% ENR CCI Land Acquisition Fees Age-Restricted Apts 272 1,498$ 1,768 $ 270 $ 18.024% PLAV Regional Park Fees Age-Restricted Apts 273 772$ 804 $ 32 $ 4.192% CPI 5,979$ 6,229 $ 250 $ 4.187% Public Facilities Fees Age-Restricted Congr Care 270 1,559$ 1,638 $ 79 $ 5.067% Developer Agreement Transit Fees Age-Restricted Congr Care 271 124$ 126 $ 2 $ 1.613% ENR CCI Land Acquisition Fees Age-Restricted Congr Care 272 791$ 933 $ 142 $ 17.952% PLAV 2 of 6
Final
BY LAND USE
6/27/2023
Fee Type Land Use
Pay Class
Code As Of 07/01/22 As Of 07/01/23 $ % Adjustment Basis North Natomas Development Impact Fees Schedule
Effective July 1, 2023
Change 07/01/22 - 07/01/23
Regional Park Fees Age-Restricted Congr Care 273 405$ 422 $ 17 $ 4.192% CPI 2,879$ 3,119 $ 240 $ 8.335% Non-Residential:
Per Net Acre Per Net Acre
Public Facilities Fees Community Commercial 270 175,007$ 182,666 $ 7,659 $ 4.376% Developer Agreement Transit Fees Community Commercial 271 24,722$ 25,107 $ 385 $ 1.557% ENR CCI Land Acquisition Fees Community Commercial 272 33,839$ 39,943 $ 6,104 $ 18.038% PLAV Regional Park Fees Community Commercial 273 17,407$ 18,137 $ 730 $ 4.192% CPI 250,975$ 265,853 $ 14,878 $ 5.928% Public Facilities Fees Convalescent Care/Nursing 270 62,376$ 65,796 $ 3,420 $ 5.483% Developer Agreement Transit Fees Convalescent Care/Nursing 271 5,062$ 5,140 $ 78 $ 1.541% ENR CCI Land Acquisition Fees Convalescent Care/Nursing 272 33,839$ 39,943 $ 6,104 $ 18.038% PLAV Regional Park Fees Convalescent Care/Nursing 273 17,407$ 18,137 $ 730 $ 4.192% CPI 118,684$ 129,016 $ 10,332 $ 8.705% Public Facilities Fees Convenience Commercial 270 303,761$ 319,880 $ 16,119 $ 5.306% Developer Agreement Transit Fees Convenience Commercial 271 47,987$ 48,734 $ 747 $ 1.557% ENR CCI Land Acquisition Fees Convenience Commercial 272 33,839$ 39,943 $ 6,104 $ 18.038% PLAV Regional Park Fees Convenience Commercial 273 17,407$ 18,137 $ 730 $ 4.192% CPI 402,994$ 426,694 $ 23,700 $ 5.881% Public Facilities Fees EC Commercial 270 175,007$ 182,666 $ 7,659 $ 4.376% Developer Agreement Transit Fees EC Commercial 271 24,722$ 25,107 $ 385 $ 1.557% ENR CCI Land Acquisition Fees EC Commercial 272 33,839$ 39,943 $ 6,104 $ 18.038% PLAV Regional Park Fees EC Commercial 273 17,407$ 18,137 $ 730 $ 4.192% CPI 250,975$ 265,853 $ 14,878 $ 5.928% 3 of 6
Final
BY LAND USE
6/27/2023
Fee Type Land Use
Pay Class
Code As Of 07/01/22 As Of 07/01/23 $ % Adjustment Basis North Natomas Development Impact Fees Schedule
Effective July 1, 2023
Change 07/01/22 - 07/01/23
Public Facilities Fees Highway Commercial 270 177,993$ 185,960 $ 7,967 $ 4.476% Developer Agreement Transit Fees Highway Commercial 271 25,446$ 25,842 $ 396 $ 1.556% ENR CCI Land Acquisition Fees Highway Commercial 272 33,839$ 39,943 $ 6,104 $ 18.038% PLAV Regional Park Fees Highway Commercial 273 17,407$ 18,137 $ 730 $ 4.192% CPI 254,685$ 269,882 $ 15,197 $ 5.967% Public Facilities Fees Light Industrial w/ <20% Office 270 48,676$ 48,914 $ 238 $ 0.489% Developer Agreement Transit Fees Light Industrial w/ <20% Office 271 4,362$ 4,430 $ 68 $ 1.559% ENR CCI Land Acquisition Fees Light Industrial w/ <20% Office 272 33,839$ 39,943 $ 6,104 $ 18.038% PLAV Regional Park Fees Light Industrial w/ <20% Office 273 17,407$ 18,137 $ 730 $ 4.192% CPI 104,284$ 111,424 $ 7,140 $ 6.846% Public Facilities Fees Light Industrial w/ 20%-50% Office 270 61,427$ 62,223 $ 796 $ 1.296% Developer Agreement Transit Fees Light Industrial w/ 20%-50% Office 271 5,889$ 5,981 $ 92 $ 1.562% ENR CCI Land Acquisition Fees Light Industrial w/ 20%-50% Office 272 33,839$ 39,943 $ 6,104 $ 18.038% PLAV Regional Park Fees Light Industrial w/ 20%-50% Office 273 17,407$ 18,137 $ 730 $ 4.192% CPI 118,562$ 126,284 $ 7,722 $ 6.513% Public Facilities Fees Office EC 30 270 91,181$ 93,276 $ 2,095 $ 2.298% Developer Agreement Transit Fees Office EC 30 271 9,452$ 9,599 $ 147 $ 1.555% ENR CCI Land Acquisition Fees Office EC 30 272 33,839$ 39,943 $ 6,104 $ 18.038% PLAV Regional Park Fees Office EC 30 273 17,407$ 18,137 $ 730 $ 4.192% CPI 151,879$ 160,955 $ 9,076 $ 5.976% Public Facilities Fees Office EC 40 270 114,287$ 116,669 $ 2,382 $ 2.084% Developer Agreement Transit Fees Office EC 40 271 13,087$ 13,291 $ 204 $ 1.559% ENR CCI Land Acquisition Fees Office EC 40 272 33,839$ 39,943 $ 6,104 $ 18.038% PLAV Regional Park Fees Office EC 40 273 17,407$ 18,137 $ 730 $ 4.192% CPI 4 of 6
Final
BY LAND USE
6/27/2023
Fee Type Land Use
Pay Class
Code As Of 07/01/22 As Of 07/01/23 $ % Adjustment Basis North Natomas Development Impact Fees Schedule
Effective July 1, 2023
Change 07/01/22 - 07/01/23
178,620$ 188,040 $ 9,420 $ 5.274% Public Facilities Fees Office EC 65 270 167,941$ 170,565 $ 2,624 $ 1.562% Developer Agreement Transit Fees Office EC 65 271 21,084$ 21,412 $ 328 $ 1.556% ENR CCI Land Acquisition Fees Office EC 65 272 33,839$ 39,943 $ 6,104 $ 18.038% PLAV Regional Park Fees Office EC 65 273 17,407$ 18,137 $ 730 $ 4.192% CPI 240,271$ 250,057 $ 9,786 $ 4.073% Public Facilities Fees Office EC 80 270 197,009$ 199,648 $ 2,639 $ 1.340% Developer Agreement Transit Fees Office EC 80 271 25,446$ 25,842 $ 396 $ 1.556% ENR CCI Land Acquisition Fees Office EC 80 272 33,839$ 39,943 $ 6,104 $ 18.038% PLAV Regional Park Fees Office EC 80 273 17,407$ 18,137 $ 730 $ 4.192% CPI 273,701$ 283,570 $ 9,869 $ 3.606% Public Facilities Fees Office/Hospital EC 50 270 132,480$ 134,922 $ 2,442 $ 1.843% Developer Agreement Transit Fees Office/Hospital EC 50 271 15,994$ 16,243 $ 249 $ 1.557% ENR CCI Land Acquisition Fees Office/Hospital EC 50 272 33,839$ 39,943 $ 6,104 $ 18.038% PLAV Regional Park Fees Office/Hospital EC 50 273 17,407$ 18,137 $ 730 $ 4.192% CPI 199,720$ 209,245 $ 9,525 $ 4.769% Public Facilities Fees Regional Commercial 270 158,616$ 165,230 $ 6,614 $ 4.170% Developer Agreement Transit Fees Regional Commercial 271 21,811$ 22,150 $ 339 $ 1.554% ENR CCI Land Acquisition Fees Regional Commercial 272 33,839$ 39,943 $ 6,104 $ 18.038% PLAV Regional Park Fees Regional Commercial 273 17,407$ 18,137 $ 730 $ 4.192% CPI 231,673$ 245,460 $ 13,787 $ 5.951% Public Facilities Fees Transit Commercial 270 244,296$ 256,413 $ 12,117 $ 4.960% Developer Agreement Transit Fees Transit Commercial 271 37,078$ 37,655 $ 577 $ 1.556% ENR CCI Land Acquisition Fees Transit Commercial 272 33,839$ 39,943 $ 6,104 $ 18.038% PLAV 5 of 6
Final
BY LAND USE
6/27/2023
Fee Type Land Use
Pay Class
Code As Of 07/01/22 As Of 07/01/23 $ % Adjustment Basis North Natomas Development Impact Fees Schedule
Effective July 1, 2023
Change 07/01/22 - 07/01/23
Regional Park Fees Transit Commercial 273 17,407$ 18,137 $ 730 $ 4.192% CPI 332,620$ 352,148 $ 19,528 $ 5.871% Public Facilities Fees Village Commercial 270 243,407$ 255,561 $ 12,154 $ 4.993% Developer Agreement Transit Fees Village Commercial 271 37,078$ 37,655 $ 577 $ 1.556% ENR CCI Land Acquisition Fees Village Commercial 272 33,839$ 39,943 $ 6,104 $ 18.038% PLAV Regional Park Fees Village Commercial 273 17,407$ 18,137 $ 730 $ 4.192% CPI 331,731$ 351,296 $ 19,565 $ 5.898% Stadium:
Per Net Acre Per Net Acre
Public Facilities Fees Stadium 270 168,569$ 178,672 $ 10,103 $ 5.993% Developer Agreement Transit Fees Stadium 271 24,528$ 24,910 $ 382 $ 1.557% ENR CCI Land Acquisition Fees Stadium 272 20,681$ 24,412 $ 3,731 $ 18.041% PLAV Regional Park Fee Stadium 273 17,407$ 18,137 $ 730 $ 4.192% CPI 231,185$ 246,131 $ 14,946 $ 6.465% end of schedule
6 of 6
Exhibit A-7
FY2023/24 Panhandle Fees
Final
2023 Panhandle Development Impact Fees Update
Panhandle Fees by Fee Component (FY 2023-24)
Total Fee
Item Revenue Estates Traditional Village
Units 1,662 340 869 453
Panhandle DA Fee Component
Regional Park Land Acquisition $4,341,144 $2,612 $2,612 $2,612 Transit $1,140,132 $686 $686 $686
Fire Facilities $1,083,624 $652 $652 $652
Community Center $669,786 $403 $403 $403
Library $1,701,888 $1,024 $1,024 $1,024
Subtotal $8,936,574 $5,377 $5,377 $5,377
Fee Program Administration $268,097 $161 $161 $161
Total $9,204,671 $5,538 $5,538 $5,538
Panhandle Impact Fee Component
Roadways $17,521,000 $10,542 $10,542 $10,542
Sanitary Sewer $439,000 $327 $250 $245
Storm Drainage (Including Land Acquisition) $27,883,900 $20,762 $15,849 $15,567 Trails $1,225,500 $737 $737 $737
Subtotal $47,069,400 $32,368 $27,378 $27,092
Fee Program Administration $1,412,082 $971 $821 $813
Total $48,481,482 $33,339 $28,200 $27,905
Total Panhandle Fee Program $57,686,153 $38,877 $33,738 $33,443 Fee per Unit
Exhibit A-8
FY2023/24 Railyards Fees
Railyards Impact Fee
Per Reso. 2022-0205
Fees effective beginning 07/01/2023 to 06/30/2024
Land Use Basis
Infrastructure
Fee
Interchange
Fee
Community
Facilities Fee
Admininstration
Fee Total Fee
RES <450 SF Residential <450 SF per unit $ - $ 212.26 $ 2,258.01 $ 73.98 2,544.26$ RES 450-750 SF Residential 450-750 SF per unit $ - $ 277.26 $ 2,953.03 $ 96.91 3,327.19$ RES >750 SF Residential >750 SF per unit $ - $ 326.01 $ 3,474.03 $ 114.62 3,914.66$ RETAIL Retail per sq. ft. $ - $ 1.10 $ 1.66 $ 0.08 2.84$ OFF Office per sq. ft. $ - $ 0.87 $ 2.22 $ 0.09 3.19$ FLEX Flexible Mixed-Use Office per sq. ft. $ - $ 0.87 $ 2.21 $ 0.09 3.18$ COURTHOUSE Courthouse per sq. ft. $ - $ - $ - $ - -$ KAISER Kaiser Facilities per sq. ft. $ - $ 1.74 $ 2.41 $ 0.13 4.27$ HOTEL Hotel per room $ - $ 417.41 $ 662.71 $ 33.34 1,113.47$ MLS MLS Stadium - $ - $321,470.91 $2,751,695.89 $ 92,445.20 3,165,612.00$
Exhibit A-9
FY2023/24 River District Impact Fees
Updated River District Impact Fee
Per Reso. 2017-0075
Fees As of July 1, 2023
River District Impact Fee
Pay Class Code Basis Base Fee
380 RES Residential per unit 8,474.71
380 COMM/RET Commercial/Retail per sq. ft. 18.87
380 OFF Office per sq. ft. 14.89
380 IND Light Industrial per sq. ft. 9.92
380 HOTL Hotel per room 4,697.25
Land Use
The economic incentive rate phased out in February 2022 and is no longer available.
Exhibit A-10
FY2023/24 Willowcreek Fees
Assessor's
Parcel Number Fee per Parcel
225-0220-123-0000 $145,889
274-0030-083-0000 $671,470
274-0030-084-0000 $339,149
* Excludes undevelopable parcels and parcels owned by a public agency.
Willowcreek Fees
as of July 1, 2023*
Exhibit B
Annual Financial Report by Funds
For the Fiscal Year Ended June 30, 2024
City of Sacramento
Development Impact Fees
Annual Financial Report By Funds for the Fiscal Year Ending June 30, 2024 Impact Fee Interest Total Ending
Fund Description Fund Beginning Balance1 Revenue1 Income1 Transfer In/(Out)1 Available1 Expenditures1 Balance1 Willowcreek Fee District Fund 3008 2,794,523 ‐ 71,301 ‐ 2,865,824 1,714 2,864,110 Jacinto Creek Planning Area 3203 2,138,192 ‐ 54,530 ‐ 2,192,721 4,681 2,188,040 NNFP Drainage Fee Fund 3205 132,829 1,073,490 2 5,276 ‐ 1,211,595 1,139,789 71,806 NNFP Public Facilities Fee Fnd 3206 20,350,282 4,732,704 2 506,576 1,379,884 26,969,446 5,878,263 4 21,091,183 NNFP Transit Fee Fund 3207 12,835,327 701,944 339,947 210,228 14,087,447 7,611 14,079,836 NNFP Pub Land Acquisition Fee 3208 821,473 1,449,492 2 46,080 172,302 2,489,348 63,637 2,425,711 NNFP Reg Park Land Acquisition 3209 1,678,113 763,538 3 45,160 78,238 2,565,049 854,005 4 1,711,044 Downtown Impact Fee Fund 3210 3,210,949 224,357 2 84,098 31,871 3,551,275 2,329 3,548,946 Railyards Impact Fee Fund 3211 4,339,651 ‐ 78,026 ‐ 4,417,677 2,023,415 2,394,262 River District Impact Fee Fund 3212 8,078,292 102,389 207,704 ‐ 8,388,386 15,145 8,373,241 65th Street Impact Fee Fund 3214 676,462 ‐ 17,267 ‐ 693,729 ‐ 693,729 Greenbriar DA Fee Fund5 3216 4,186,378 937,567 116,941 ‐ 5,240,887 15,917 5,224,970 Delt Shores Impact Fee Fund 3217 703,59 4 2,370,779 32,545 ‐ 3,106,918 1,021,302 2,085,616 Panhandle DA Fee Fund5 3218 ‐ ‐ ‐ ‐ ‐ ‐ ‐ Panhandle Impact Fee Fund6 3219 ‐ ‐ ‐ ‐ ‐ ‐ 61,946,066 12,356,261 1,605,453 1,872,523 3 77,780,303 11,027,808 66,752,495 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.
3Cash 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. 4Cash 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%. 5The 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)). 6The Panhandle Impact Fee (PHIF) Ordinance and resolution establishing the amount of the PHIF effective July 1, 2024, were adopted on June 21, 2022. The city staff expects to begin collecting the PHIF in fiscal year 2025.
Exhibit C
Identification of Public Improvements on
which Fees were Expended
For the Fiscal Year Ended June 30, 2024
23/24 % Funded
Fund Description Fund Expenditure Description Expenditures with Dev Fee Willowcreek Fee District Fund 3008 Administrative Services 1,714 $ 100% Willowcreek Fee District Fund 3008 Developer Reimbursements ‐ 100% Willowcreek Fee District Fund Total 1,714
Jacinto Creek Planning Area 3203 Administrative Services 4,681 100% Jacinto Creek Planning Area 3203 Developer Reimbursements ‐ 100% Jacinto Creek Planning Area Total 4,681
NNFP Drainage Fee Fund 3205 Administrative Services 3,273 100% NNFP Drainage Fee Fund 3205 Developer Reimbursements 1,136,51 6 100% NNFP Drainage Fee Fund Total 1,139,789
NNFP Public Facilities Fee Fnd 3206 Administrative Services 144,165 100% NNFP Public Facilities Fee Fnd 3206 Developer Reimbursements 5,146,65 4 100% NNFP Public Facilities Fee Fnd 3206 2006 Series E CIRBS 587,444 1 100% NNFP Public Facilities Fee Fnd Total 5,878,263
NNFP Transit Fee Fund 3207 Administrative Services 7,611 100% NNFP Transit Fee Fund 3207 Developer Reimbursements ‐ 100% NNFP Transit Fee Fund Total 7,611
NNFP Pub Land Acquisition Fee 3208 Administrative Services 63,637 100% NNFP Pub Land Acquisition Fee 3208 Developer Reimbursements ‐ 100% NNFP Pub Land Acquisition Fee Total 63,637
NNFP Reg Park Land Acquisition 3209 Administrative Services 8,123 100% NNFP Reg Park Land Acquisition 3209 2006 Series E CIRBS 845,882 1 100% NNFP Reg Park Land Acquisition Total 854,005
Downtown Impact Fee Fund 3210 Administrative Services 2,329 100% Downtown Impact Fee Fund 3210 Developer Reimbursements ‐ 100% Downtown Impact Fee Fund Total 2,329
Railyards Impact Fee Fund 3211 Administrative Services 2,203 100% Railyards Impact Fee Fund 3211 Developer Reimbursements 2,021,212 100% Railyards Impact Fee Fund Total 2,023,415
River District Impact Fee Fund (Formerly Richard Blvd.) 3212 Administrative Services 15,145 100% River District Impact Fee Fund (Formerly Richard Blvd.) 3212 Developer Reimbursements ‐ 100% River District Impact Fee Fund (Formerly Richard Blvd.) Total 15,145 65th Street Impact Fee Fund 3214 Administrative Services ‐ 100% 65th Street Impact Fee Fund 3214 Developer Reimbursements ‐ 100% 65th Street Impact Fee Fund Total ‐
Greenbriar DA Fee Fund 3216 Administrative Services 15,917 100% Greenbriar DA Fee Fund 3216 Developer Reimbursements ‐ 100% Greenbriar DA Fee Fund Total 15,917
Delta Shores Impact Fee Fund 3217 Administrative Services 60,723 100% Delta Shores Impact Fee Fund 3217 Developer Reimbursements 960,579 100% Delta Shores Impact Fee Fund Total 1,021,302
Grand Total 11,027,808$
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 2024
Expenditures
AB1600 Report