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Report for:
Fee Analysis for the Rental Registry and
Rent Stabilization Programs
March 30, 2026
City of San Leandro
Fee Analysis for the Rental Registry and Rent Stabilization Programs 2
TABLE OF CONTENTS
Executive Summary ........................................................................................................ 3
1.1 Findings ................................................................................................................... 3
1.2 Report Format ......................................................................................................... 3 Introduction and Fundamentals ...................................................................................... 4
2.1 Scope of Analysis ..................................................................................................... 4
2.2 Methods of Analysis ................................................................................................ 4 Fee Analysis .................................................................................................................... 7
3.1 Cost-of-Service Analysis .......................................................................................... 7
3.2 Fee Establishment ................................................................................................... 8 Conclusion .................................................................................................................... 10 Appendix: Rental Program Fee Analysis Detail
City of San Leandro
Fee Analysis for the Rental Registry and Rent Stabilization Programs 3
EXECUTIVE SUMMARY
NBS performed a Fee Analysis for the Rental Registry and Rent Stabilization Programs for the City of San Leandro. This report presents the findings and recommendations of the fee analysis and provides the City with the information needed to establish regulatory fees for Rent Program services. Throughout the process, the Fee Analysis afforded much effort to ensure that not only are the fees and charges reasonable and equitable, but that they also meet industry standards and uphold the statutory requirements of the State of California.
The City’s main reasons for conducting this Fee Analysis are as follows:
(1) To establish Rent Program fees pertaining to the Rental Registry and Rent Stabilization ordinances. (2) To ensure fees recover up to, and not more than, the reasonable cost of Rent Program services. (3) To allow the City Council to set fee amounts in alignment with local cost recovery policies.
1.1 Findings
Two new annual program fees are proposed to recover the costs of the new Rent Program established by City Council, and two new miscellaneous processing fees are proposed to recover the costs of processing individual petitions for rent increase and/or decrease by program participants.
In total, the Fee Analysis identified an estimated $2.1 million in annual eligible costs for recovery from Rent Program fees at the 100% full cost recovery amounts determined by this Fee Analysis.
This report provides the maximum potential of fee amounts at 100% full cost recovery for the City to consider. Once the City Council has reviewed and evaluated the results of the Fee Analysis, fees can be adopted at appropriate cost recovery levels according to local policy goals and considerations.
1.2 Report Format
This report documents the analytical methods and data sources used in the Fee Analysis, presents findings regarding potential levels of cost recovery achieved from regulatory fees, and discusses recommended fee amounts. The report is organized into the following sections:
Section 2 – Outlines the general framework, approach, and methodology of the Fee Analysis Section 3 – Discusses the results of the cost-of-service analysis performed for the Rent Program and resulting maximum implementable fees for services Section 4 – Presents the conclusions of the Fee Analysis provided in the preceding sections Appendix – Provides the detailed calculations for the Rent Program Fee Analysis City of San Leandro
Fee Analysis for the Rental Registry and Rent Stabilization Programs 4
INTRODUCTION AND FUNDAMENTALS
California cities, counties, and special districts may impose user and regulatory fees for services and activities they provide through provisions set forth in the State Constitution, Article XIII C § 1(e). Under this legal framework, a fee may not exceed the reasonable cost of providing the service or performing the activity. For a fee to qualify as such, it must relate to a service or activity performed at the request of an individual or entity upon which the fee is imposed, or their actions specifically cause the local government agency to perform additional activities. In this instance, the service or underlying action causing the local agency to perform the service is either discretionary and/or is subject to regulation. As a discretionary service or regulatory activity, the fees considered in this Fee Analysis fall outside of the definition and statutory requirement to impose general taxes, special taxes, and fees as a result of property ownership.
2.1 Scope of Analysis
The following is a summary of the fees analyzed for the City:
Base Rent Program Fee
Additional Rent Stabilization Program Fee
Processing fees for Rent Increase and/or Decrease Petitions The fees examined in this report specifically exclude development impact fees, utility rates, and any special tax assessments which fall under a different set of statutory and procedural requirements from the body of regulatory fees analyzed in this Fee Analysis. The Analysis also excludes fines and penalties imposed by the City for violations of its requirements or codes.
2.2 Methods of Analysis
Three phases of analysis were completed for the City division:
2.2.1 COST-OF-SERVICE ANALYSIS
This cost-of-service analysis is a quantitative effort that compiles the full cost of providing governmental services and activities. There are two primary types of costs considered: direct and indirect costs. Direct costs are those that specifically relate to an activity or service, including the real-time provision of the service. Indirect costs are those that support the provision of services in general but cannot be directly or easily assigned to a singular activity or service.
Direct Costs:
Direct personnel costs – Salary, wages and benefits expenses for personnel specifically involved in the provision of services and activities to the public.
City of San Leandro
Fee Analysis for the Rental Registry and Rent Stabilization Programs 5 Direct non-personnel costs – Discrete expenses attributable to a specific service or activity performed, such as contractor costs, third-party charges, and materials used in the service or activity.
Indirect Costs:
Indirect personnel costs – Personnel expenses supporting the provision of services and activities. This can include line supervision and departmental management, administrative support within a department, and staff involved in technical support activities related to the direct services provided to the public.
Indirect non-personnel costs – Expenses other than labor involved in the provision of services. In most cases, these costs are allocated across all services provided by a department, rather than directly assigned to individual fee/rate categories. Overhead costs – These are expenses, both labor and non-labor, related to City-wide support services. Support services include general administrative services such as City Manager, Finance, Human Resources, etc. The amount of costs attributable to the departments or divisions included in this Fee Analysis were sourced from the City’s Cost Allocation Plan.1
All cost components in this Fee Analysis use annual (or annualized) figures, representing a twelve-month cycle of expenses incurred by the Rent Program in the provision of all services and activities City-wide.
All fees included in this Analysis for the Rent Program require regulatory actions on the part of City staff to implement the Rent Registry and Rent Stabilization ordinances. Since labor is the primary underlying factor in these activities, the analysis relies on estimates of City staff’s time for the services and activities that will be listed in the City’s fee schedule. NBS relied on interviews and questionnaires to develop the necessary data sets of estimated annual labor time for each fee type. Development of these time estimates was not a one-step process but required careful review by both NBS and Rent Program managers to assess the reasonableness of such estimates. Based on the results of this review, the City reconsidered its time estimates until all parties were comfortable that the fee models reasonably reflected the average service level provided by the City.
2.2.2 FEE ESTABLISHMENT
The analytical process also provided the City with the opportunity to propose a list of fees in the creation of a fee schedule. The selected fee categories align with similar practices in other jurisdictions that have regulatory programs for rental housing. The focus of selecting fee categories for the Rent Program is to align the fee amount to match the costs of service provided. Fee categories and fee names are structured to increase the likelihood of full cost recovery as well as to enhance the fairness of how the fee is applied to various types of fee payers.
2.2.3 COST RECOVERY EVALUATION
The Fee Analysis compares the existing fee for each service or activity to the average total cost-of-service quantified through this analysis. Because the Rent Program fees proposed in this report are new fees to the City of San Leandro, no comparison of existing fees to the total cost recovery potential of each fee is possible. All fee calculations in this report are shown at the full cost recovery rate of 100%, and the cost 1 Source: SanLeandro_Narrative Full Cost Allocation Plan_Final_07.07.23.pdf City of San Leandro
Fee Analysis for the Rental Registry and Rent Stabilization Programs 6 recovery rate achieved by a fee should not be greater than 100%. The amount of the fee that the City Council ultimately adopts, whether at or below the 100% full cost recovery rate, will reflect policy decisions influenced by a variety of factors, such as existing City policies and agency-wide or departmental revenue objectives, economic goals, community values, market conditions, level of demand, and others.
A general method of selecting an appropriate cost recovery target is to consider the public and private benefits of the service or activity in question, such as:
To what degree does the public at large benefit from the service? To what degree does the individual or entity requesting, requiring, or causing the service benefit?
When a service or activity benefits the public at large, there is generally little to no recommended fee amount (i.e., 0% cost recovery), reinforcing the fact that a service which truly benefits the public is best funded by general resources of the City, such as revenues from the General Fund (e.g., taxes). Conversely, when a service or activity wholly benefits an individual or entity, the cost recovery is generally closer to or equal to 100% of cost recovery from fees collected from the individual or entity.
The Fee Analysis outcomes in this report show the cost-of-service calculation based on 100% full cost recovery. It is up to the City Council to adjust the amount of cost recovery in accordance with its broader goals as they pertain to code compliance, cost recovery, economic development, and social values.
2.2.4 DATA SOURCES
The following data sources were used to support the cost-of-service analysis and fee establishment phases of this Fee Analysis:
The City’s proposed budget for the Rent Program for Fiscal Year 2026-27 A list of the proposed staffing for the Rent Program, including salaries and benefit costs associated with each position
Annual number of regulated units subject to the Rent Registry and Rent Stabilization ordinances
The proposed budget for the Rent Program serves as the most important source of information that affects the cost-of-service results. NBS did not audit or validate the City’s financial documents and budget practices, nor was the cost information adjusted by NBS to reflect different levels of service or any specific, targeted performance benchmarks. The Fee Analysis accepts the City’s proposed budget as a legislatively adopted directive describing the most appropriate and reasonable level of City spending.
City of San Leandro
Fee Analysis for the Rental Registry and Rent Stabilization Programs 7
FEE ANALYSIS
The San Leandro City Council has provided direction to proceed with a Rent Program comprised of two regulatory requirements:
Rental Registration is a mandatory annual reporting obligation for all landlords who own rental units within the City of San Leandro. Under Chapter 4-45 of the San Leandro Municipal Code, each landlord must file an annual rental registration statement for every rental unit they own, using a form prescribed by the City’s Program Administrator. The registration statement must provide core property, ownership, management, and rent-related information, including the site address and Assessor Parcel Number, property characteristics, number and type of rental units, ownership and management contact details, current and prior rent levels, and tenant-paid charges, along with any additional information required by the Program Administrator.
Rent Stabilization establishes limits on annual rent increases for eligible residential rental units to promote housing stability and prevent displacement. The ordinance adds Chapter 4-46, Residential Rent Stabilization, to the San Leandro Municipal Code and applies to rental housing not exempt under California State law, consistent with the Costa-Hawkins Rental Housing Act and the California Tenant Protection Act of 2019, which exclude certain housing types such as single-family homes, condominiums, and newly constructed units. The regulation is intended to moderate rent escalation in response to rising housing costs, align rent growth with local income trends, and protect public health, safety, and welfare while allowing landlords a fair and reasonable return. The program establishes a local framework for allowable rent increases.
Implementation, monitoring, and enforcement of these programs will require creation of a new operating unit within the City’s organizational and budgetary structure. The Rent Program will be managed by a new Rent Program Division in the Community Development Department. The City seeks recovery of costs required for Rent Program services through implementation of an annual program cost recovery fee.
3.1 Cost-of-Service Analysis
Table 1 summarizes the outcomes of the Cost-of-Service Analysis completed for the Rent Program.
Table 1. Cost-of-Service Analysis Results
Expenditure Type
Rental
Registration - All
Rental Units
Rent
Stabilization -
Regulated Units
Miscellaneous
Processing Fees Total
Labor 360,709$ 240,472$ 6,867$ 608,048$
Recurring Non-Labor 507,586 180,412 1,939 689,938
Department/Citywide Overhead 82,203 54,802 1,565 138,571 Program Admin 454,377 227,398 4,958 686,734
Rent Program Total 1,404,875$ 703,086$ 15,329$ 2,123,290$ Fully Burdened Hourly Rate n/a n/a $ 236
Reference: Direct Hours Only 65
City of San Leandro
Fee Analysis for the Rental Registry and Rent Stabilization Programs 8 As shown, the total estimated annual cost of the Rent Program eligible for recovery in fees for services is approximately $2.1 million for Fiscal Year 2027. The analysis separates the Division’s annual costs into three categories of services provided: Rental Registration, Rent Stabilization, and Miscellaneous Processing Fees. The total annual costs of each service is further translated into individual fees for services in Section 3.2, below.
Section 2.2, Methods of Analysis, further describes the types of expenditures and allocated costs considered in the Cost-of-Service Analysis. The Appendix to this report provides the full analytical detail behind the Cost-of-Service Analysis and resulting fee calculations, which can be summarized into the following steps:
1. Staffing Allocation Detail: The annual proposed costs of each Rent Program staff member are allocated according to their estimated amount of direct “hands-on” time to be spent in the Rental Registration and Rent Stabilization programs, and Miscellaneous Processing Fees services. Also accounted for is their estimated Program Administration responsibilities such as training, administrative meetings, management and supervisory duties, and clerical roles, that are not directly attributable to either Rental Registration or Rent Stabilization activities but rather support the Rent Program as a whole.
2. Annual Cost-of-Service Analysis: Fiscal Year 2027 proposed budgeted costs for the Rent Program are either allocated to all service categories pro-rata by labor effort, or directly identified to Program Administration, Rental Registration, or Rent Stabilization activities. Costs are categorized as Labor, Non-Labor, Citywide Overhead, or Program Administration related. The analysis results in the Fully Burdened Cost-of-Service as shown in Table 1. Service costs for Miscellaneous Processing Fees are further translated from an annual cost of services to an hourly cost of services for calculation of processing fees at the individual fee level.
3. 100% Cost Recovery Fee Calculation Outcome: The annual Cost-of-Service Analysis outcomes for Rental Registration and Rent Stabilization programs from Step 2 are translated into a fee per regulated unit per year. The “Base Rent Program Fee” recovers the costs of the Rental Registry requirements imposed on all rentable units in the City, whether they are subject to the stipulations of the Rent Stabilization Ordinance. The “Additional Rent Stabilization Program Fee” recovers the City’s costs of regulating rentable units subject to the Rent Stabilization Ordinance. For Miscellaneous Processing Fees, those fee calculations utilize the fully burdened hourly rate of $236.
3.2 Fee Establishment
In the Appendix and tables below, the “Cost of Service Per Activity” column establishes the maximum adoptable fee amount for the corresponding service identified in the “Fee Name” list.
For the Rental Registration and Rent Stabilization program fees, the Cost of Service Per Activity is established by dividing the annual cost-of-service outcomes from Table 1 by the number of housing units subject to each rent program regulation. Rental Registration applies to all rentable units in the City, while Rent Stabilization applies only to rentable housing units subject to limits on rent increases. Table 2 shows the maximum implementable annual program fees for Rental Registration and Rental Stabilization.
City of San Leandro
Fee Analysis for the Rental Registry and Rent Stabilization Programs 9 Table 2. Maximum Fee per Unit – Annual Program Fees
In addition to the Annual Program Fees, the fully burdened hourly rate from Table 1 is used to calculate the maximum cost of providing each service for two processing fees. City ordinances for the Rent Program’s implementation allow for property owners and tenants to file petitions to increase or decrease rents. City staff estimated the average amount of time it would take to process a request to file a petition.
These time estimates are multiplied by the hourly rate to yield a maximum cost (fee) for each service.
Table 3. Maximum Fee per Unit – Miscellaneous Processing Fees The “Cost of Service Per Activity” column establishes the maximum adoptable fee amount for the corresponding service identified in the “Fee Name” list. This Cost of Service Per Activity reflects the City’s costs to process a filing request for each type of petition.
Base Rent Program Fee - Rental Registration of All Units per unit; per year
148$ 9,500 1,404,875$
Additional Rent Stabilization Program Fee - Regulated Units per unit; per year
108$ 6,500 703,086$
TOTAL $ 2,107,961
Cost of Service
Per Activity
Annual Estimated
Revenues at Full Cost
Recovery Fee
Fee Name
Fee Unit /
Type
Estimated
Volume of
Activity
Fair Return Rent Increase Petition (4-46-130) per request 2.00 $ 236 472$ Petition for Rent Decrease (4-46-135) per request 1.00 $ 236 236$ Fee Name
Estimated Average
Labor Time Per
Activity (hours)
Hourly
Rate
Cost of
Service Per
Activity
Fee Unit / Type
City of San Leandro
Fee Analysis for the Rental Registry and Rent Stabilization Programs 10
CONCLUSION
Based on the outcomes of this Fee Analysis for the City’s Rent Program, a proposed fee schedule will be prepared for implementation and included in the City’s Staff Report to City Council for consideration and adoption. This report provides the full cost-of-service evaluation and the framework for considering fees, while the City’s Staff Report may initially recommend cost recovery levels at or below the full cost amounts.
As discussed throughout this report, the intent of the proposed fee schedule is to recover the City’s costs incurred to provide Rent Program services. However, predicting the amount to which any adopted fee will affect City revenues is difficult to quantify with absolute accuracy. For the near-term, the City should not count on increased revenues to meet any specific expenditure plan. However, unless there is some significant, long-term change in activity levels at the City in terms of the number of rentable units subject to regulation, the proposed fee program should enhance the City’s cost recovery performance over time, providing it the ability to stretch other resources further for the benefit of the public at-large.
The City should consider adjusting these regulatory fees at a minimum on an annual basis to keep pace with cost inflation. For example, the City could use a Consumer Price Index adjustment that is applied annually to the new fee schedule. Additionally, because this is a new regulatory fee program established because of two recent ordinances, it is recommended to revisit the fee calculations between one and two years after program operations are running and stabilized. Conducting a comprehensive Fee Analysis is not an annual requirement but is useful periodically over time as shifts in organization, local practices, legislative values, or legal requirements result in significant change.
Disclaimer: In preparing this report and the opinions and recommendations included herein, NBS has relied on a number of principal assumptions and considerations with regard to financial matters, conditions and events that may occur in the future. This information and assumptions, including the City’s budgets, time estimate data, and workload information from City staff, were provided by sources we believe to be reliable; however, NBS has not independently verified such information and assumptions.
While we believe NBS’ use of such information and assumptions is reasonable for the purpose of this report, some assumptions will invariably not materialize as stated herein and may vary significantly due to unanticipated events and circumstances. Therefore, the actual results can be expected to vary from those projected to the extent that actual future conditions differ from those assumed by us or provided to us by others.
APPENDIX
City of San LeandroCommunity Development - Housing Services Division - Rent Program Fee Analysis Detail City of San Leandro
Community Development- Housing Services Division - Rental Program Fee Study FY 2026Staffing Allocation Detail Rent Program
Individual Staff Positions [1]Title Total 1 FTE Program Admin Rental
Registration -
All Rental
Units
Rent
Stabilization -
Regulated
Units
Miscellaneous
Processing
Fees
Total Program Admin
Rental
Registration -
All Rental
Units
Rent
Stabilization -
Regulated
Units
Miscellaneous
Processing
Fees
Total
PROGRAM MANAGER 297,886$ 1.00 100% 0% 0% 0% 100% 297,886$ -$ -$ - $ 297,886$ MANAGEMENT ANALYST II 222,344 1.00 30% 42% 28% 0% 100% 66,703 93,384 62,256 - 222,344 PROGRAM SPECIALIST II 443,982 2.00 10% 54% 36% 0% 100% 44,398 239,750 159,834 - 443,982 ADMINISTRATIVE ASSISTANT II 91,912 0.50 43% 30% 20% 7% 100% 39,089 27,574 18,382 6,867 91,912 Subtotal Rent Program 1,056,124$ 4.50 448,076$ 360,708$ 240,472$ 6,867$ 1,056,124$ Adjustments [2]
Department Total 1,056,124$ 4.50 448,076$ 360,708$ 240,472$ 6,867$ 1,056,124$
42.43% 34.15% 22.77% 0.65% 100.00%
Notes[1] Sourced from: "Draft Rent Program Budget for Finance Review 6 FTE.xlsx" FY 2027 Salary
and Benefits Annual Time Allocation Annual Labor Cost Allocation Labor Cost Distribution
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Community Development- Housing Services Division - Rental Program Fee Study FY 2026Annual Cost of Service Analysis and Fully Burdened Hourly Rate
LABOR EXPENDITURES AND STATISTICS
Expenditure or Statistic 2027 Proposed Budget [1] Adjustments Net Divisional Expenditures to be Considered Program Admin Rental Registration - All Rental Units Rent Stabilization - Regulated Units Miscellaneous Processing Fees Labor Cost Allocation Distribution 100% 42.43% 34.15% 22.77% 0.65% Housing Services - 41-004
4100 REGULAR SALARIES 668,569$ - 668,569$ 283,650$ 228,343$ 152,229$ 4,347$ 4100 BENEFITS 387,556 - 387,556 164,426 132,366 88,244 2,520 Subtotal $ 1,056,125 $ - $ 1,056,125 $ 448,077 $ 360,709 $ 240,472 $ 6,867 TOTAL LABOR EXPENDITURES AND STATISTICS $ 1,056,125 $ - $ 1,056,125 $ 448,077 $ 360,709 $ 240,472 $ 6,867 Functional "Productive" Labor Hours 7,750 7,750 2,900 2,871 1,914 65 Allocated or Direct Assignment of Cost to Functional Activity NBS | helping communities fund tomorrow
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Community Development- Housing Services Division - Rental Program Fee Study FY 2026Annual Cost of Service Analysis and Fully Burdened Hourly Rate
RECURRING NON-LABOR EXPENDITURES
Operating Expenditures By Budget Unit 2027 Proposed Budget [1] Adjustments Net Divisional Expenditures to be Considered Program Admin Rental Registration - All Rental Units Rent Stabilization - Regulated Units Miscellaneous Processing Fees Housing Services - 41-004
5110 LEGAL (ADMINISTRATIVE SUPPORT) 35,000$ - 35,000$ 14,849$ 11,954$ 7,969$ 228$ 5110 LEGAL (ENFORCEMENT EFFORTS) 112,500 - 112,500 - - 112,500 - 5120 CONSULTING Community Outreach 50,000 - 50,000 - 50,000 - - Fee Study 10,000 - 10,000 10,000 - - - Program Development 50,000 - 50,000 - 50,000 - - Mediation 50,000 - 50,000 - 50,000 - - 5120 SOFTWARE 100,850 - 100,850 - 100,850 - - 5121 TRANSLATION 15,000 - 15,000 - 15,000 - - 5510 TRANSPORTATION/TRAINING 11,000 - 11,000 - 11,000 - - 5540 SUBSCRIPTIONS 10,000 - 10,000 - 10,000 - - 6310 POSTAGE & DELIVERY 35,000 - 35,000 - 35,000 - - 6320 GENERAL OFFICE SUPPLIES 10,000 - 10,000 4,243 3,415 2,277 656330 FORMS/BUSINESS CARDS 10,000 - 10,000 4,243 3,415 2,277 657410 FURN & FIXT ($5000 OR GREATER) 125,000 (107,143) 17,857 7,576 6,099 4,066 116 83xx INTERNAL SERVICE FUND
Computer Services 135,774 - 135,774 57,604 46,372 30,915 883Buildings, Repair & Maintenance 16,619 - 16,619 7,051 5,676 3,784 108Insurance Services 73,013 - 73,013 30,977 24,937 16,625 475LOAN INTEREST 83,867 - 83,867 - 83,867 - - TOTAL RECURRING NON-LABOR EXPENDITURES 933,623$ (107,143)$ 826,480$ 136,543$ 507,586$ 180,412$ 1,939$ Allocated or Direct Assignment of Cost to Functional Activity NBS | helping communities fund tomorrow
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Community Development- Housing Services Division - Rental Program Fee Study FY 2026Annual Cost of Service Analysis and Fully Burdened Hourly Rate
CITYWIDE OVERHEAD COSTS
Allocated Indirect/Support Services 2027 Proposed Budget [1] Adjustments Net Divisional Expenditures to be Considered Program Admin Rental Registration - All Rental Units Rent Stabilization - Regulated Units Miscellaneous Processing Fees Indirect Service Cost 240,685$ -$ 240,685$ 102,114$ 82,203$ 54,802$ 1,565$ TOTAL CITYWIDE OVERHEAD COSTS 240,685$ - $ 240,685$ 102,114$ 82,203$ 54,802$ 1,565$
SUMMARY OF LABOR, NON-LABOR, & OVERHEAD COSTS
Cost Element Established Cost Program Admin
Rental
Registration - All
Rental Units
Rent
Stabilization -
Regulated Units
Miscellaneous
Processing Fees
Labor $ 1,056,125 $ 448,077 $ 360,709 $ 240,472 $ 6,867Recurring Non-Labor 826,480 136,543 507,586 180,412 1,939Department/Citywide Overhead 240,685 102,114 82,203 54,802 1,565TOTAL LABOR, NON-LABOR, & OVERHEAD COST 2,123,290$ 686,734$ 950,498$ 475,687$ 10,371$
ALLOCATION OF PROGRAM ADMINISTRATION COSTS
Cost Element Established Cost
Rental
Registration - All
Rental Units
Rent
Stabilization -
Regulated Units
Miscellaneous
Processing Fees
Program Admin 686,734$ 454,377$ 227,398$ 4,958$
TOTAL LABOR, NON-LABOR, & OVERHEAD COST 686,734$ 454,377$ 227,398$ 4,958$ Cost Allocation to Each Function / Activity
Cost Allocation to Each Function / Activity
Cost Allocation to Each Function / Activity
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Community Development- Housing Services Division - Rental Program Fee Study FY 2026Annual Cost of Service Analysis and Fully Burdened Hourly Rate
FULLY-BURDENED COST OF SERVICE
Expenditure Type
Rental
Registration - All
Rental Units
Rent
Stabilization -
Regulated Units
Miscellaneous
Processing Fees Total
Labor 360,709$ 240,472$ 6,867$ 608,048$
Recurring Non-Labor 507,586 180,412 1,939 689,938
Department/Citywide Overhead 82,203 54,802 1,565 138,571 Program Admin 454,377 227,398 4,958 686,734
Rent Program Total 1,404,875$ 703,086$ 15,329$ 2,123,290$ Fully Burdened Hourly Rate n/a n/a $ 236 65 Notes
[1] Sourced from "Draft Rent Program Budget for Finance Review 6 FTE.xlsx"[2] Amortization of Building related fixed assets included in Indirect services cost[3] Indirect Cost Rate of 36% applied to Salary cost; Sourced from Citywide Full Cost Allocation Plan prepared by NBS.
Reference: Direct Hours Only
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Community Development- Housing Services Division - Rental Registry Fee Study FY 2026Cost of Service Estimate for Fee Related Services and Activities 1 Base Rent Program Fee - All Units per unit;
per year
148$ NEW 9,500 1,404,875$
2 Additional Rent Stabilization Program Fee - Fully Regulated Units per unit; per year 108$ NEW 6,500 703,086$ 3 Late Penalty / Fee per instance [1] NEW 4 Fair Return Rent Increase Petition (4-46-130) per request 2.00 $ 236 472$ NEW 20 9,433$ 5 Petition for Rent Decrease (4-46-135) per request 1.00 $ 236 236$ NEW 25 5,896$ TOTAL $ 2,123,290
Notes
[1] Penalty; not evaluated by NBS
Fee No.
Fee Name Fee Unit /
Type
Notes
Estimated
Average Labor
Time Per
Activity
(hours)
Cost of
Service Per
Activity
Current
Fee /
Deposit
FBHR
Estimated
Volume of
Activity
Annual Estimated
Revenues at Full
Cost Recovery
Fee
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