HomeMy WebLinkAboutItem No. 16 Annual AB 1600 Development Impact Fee Compliance Report for Fiscal Year 2023-2416)Annual AB 1600 Development Impact Fee Compliance Report for Fiscal Year 2023-24
Receive and file the AB1600 Annual Report and adopt the findings therein.
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REPORT TO CITY COUNCIL
To:Honorable Mayor and Members of the City Council
From:Jason Simpson, City Manager
Prepared by:Shannon Buckley, Assistant City Manager
Date:January 14, 2025
Subject:Annual AB 1600 Development Impact Fee Compliance Report for Fiscal
Year 2023-24
Recommendation
Receive and file the AB1600 Annual Report and adopt the findings therein.
Background
This Public Hearing was continued from December 10, 2024.
The City of Lake Elsinore collects development impact fees for Traffic Infrastructure, City Hall and
Public Works Facilities, Community Center Facilities, Lakeside Facilities, Animal Shelter
Facilities, Fire Facilities, Library Facilities, and Drainage Facilities.
The Mitigation Fee Act (AB 1600; Government Code Section 66000 et seq.) sets forth the
requirements the City must follow in connection with such development impact fees, which are
imposed to defray the construction cost of public facilities related to development projects. Also,
AB 1600 imposes specific accounting and comprehensive annual reporting requirements for the
fees collected.
For accounting purposes, the development impact fees must be segregated from the City's
general funds and other funds or accounts containing fees collected for other improvements.
Interest on each development fee fund or account must be credited to that special revenue fund
or account and used for the purposes for which the fees were collected.
Government Code Section 66006 contains comprehensive annual reporting requirements for
development impact fees. This statute requires the City to make the following information
available to the public annually for each development impact fee:
AB1600 Report FY 23-24
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•A brief description of the type of fee in the account.
•The amount of the fee.
•The beginning and ending balance of the account for the fiscal year.
•The dollar amount of fees collected.
•The interest earned.
•Identification of each public improvement on which fees from the account were expended, the
dollar amount of expenditures on each improvement, and an identification of the percentage
of the cost of the improvement being funded with impact fees.
•Identify an approximate date by which 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 and the public improvement remains incomplete.
•Description of each inter-fund transfer or loan made from the account, including the public
improvement for which the transferred or loaned fees will be expended.
•The amount of any refunds made according to the statute.
•Findings, under Government Code section 66001(d), for portions of the fee account that are
unexpended in the fifth fiscal year following the initial deposit in the account and every five
years thereafter.
Staff has compiled the attached AB 1600 Fiscal Year 2023-24 report per the Fee Mitigation Act.
The report provides an annual accounting of the activity in each development impact fee special
revenue fund for the fiscal year ending June 30, 2024, and a five-year history. The report also
provides a plan for future use of the unexpended special revenue fund balances. The report is
available on the City's website, and copies were sent to the Building Industry Association ('BIA")
along with SCE and the Gas Co. for review as they requested.
In addition to the development impact fees reported in the attached AB 1600 Report, the City
imposes the Western Riverside County Transportation Uniform Mitigation Fee (TUMF) and the
local development fee for the Multiple Species Habitat Conservation Plan (MSHCP). These fees
are a "pass-through" to WRCOG and RCA through the City's participation in these specific
regional programs. Evaluation and accounting of these regionally based fees are outside the
scope of the City's AB 1600 Report.
In order to provide additional time for public review and comment, staff recommends that the
public hearing be continued to January 14, 2024. At that time, staff will present the report,
additional public comment will be welcome, and the City Council will receive and file the report
and adopt findings upon close of the public hearing. The AB 1600 Report will remain posted on
the city’s website.
Discussion
On June 27, 1989, the City Council adopted Ordinance Number 860, establishing its first AB 1600
development fee for Library Facilities. Subsequently, the City Council adopted and updated
various other development impact fees applicable to new development within the City.
Development impact fees finance the design, construction, and acquisition of facilities and
equipment necessary to accommodate future development within the City. Through the General
AB1600 Report FY 23-24
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Plan and fee studies, the City of Lake Elsinore has established the nexus between development,
the capital improvements necessary to mitigate the effects of development, and approved fees to
fund the mitigation measures.
Collected development impact fees are segregated and placed in special revenue funds, which
earn interest. Those funds are held for the facilities for which the fees are collected, per
Government Code Section 66006. As of June 30, 2024, the City collected eight separate and
distinct fees under AB 1600. Following is a summary listing of the fees, along with the balance for
each fee account on June 30, 2024:
The AB1600 Report includes a detailed expenditure and revenue report for each development
impact fee special revenue fund. The nature of the development impact fee special revenue funds
is such that the timing of receipt of revenues and construction of the related capital projects rarely
coincide. As a practical matter, revenues are collected over time and accumulated until a
development-related project is needed; in years of construction, accumulated reserves will be
used up. No inter-fund transfers or loans have been made from capital accounts, and no refunds
have been made.
Using the expenditure and revenue reports to determine whether the fees have been spent within
five years of collection, the total expenditures and transfers-out over the five years must be added
together. Then, that total must be subtracted from the earliest fund balance. In several instances,
this calculation shows that not only have fees collected five years ago been spent, but depending
on the fund, fees collected in the ensuing years have also been spent.
Although AB1600 requires fees collected from developers to be expended or committed within
five years, the law allows exceptions in recognition that some project costs can be of a magnitude
that takes more than five years to accrue adequate funds, or matching funds may not be available
within the five years. AB 1600 requires the City to make certain findings regarding any
unexpended development impact fee funds, whether committed or uncommitted, remaining after
the fifth fiscal year following the first deposit and every five years after that.
The AB1600 excludes fees collected under development agreements adopted according to
(Section 65864) from the definition of "fees," so it has been generally accepted that only fees
collected as a condition of development for the cost of public facilities are subject to the AB1600
requirements.
However, the development agreement statutes require "for any development agreement entered
into on or after January 1, 2004, a city, county, or city and county shall comply with Section 66006
for any fee it receives or cost it recovers." This provision falls under the following eight
development agreements (see Attachment 2).
•Village at Lakeshore (aka Westlake) – Pay $500/unit Development Agreement Fee and
$2.00/square foot Affordable Housing In-Lieu Fee and fees covered in the AB1600 report.
•Laing (aka Summerly) – Paid $4,500/unit for the Development Agreement Fee, which was
credited against the cost of the golf course and other improvements, and $1.30/sf Summerly
Traffic Impact Fee in addition to fees covered in the AB1600 report. Project is complete.
AB1600 Report FY 23-24
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•Alberhill Villages – Paid Initial Development Agreement Fee $100,000; Pay Development
Agreement Fee (subject to annual adjustment and subject to limited exemptions)
$4,500/Single Family unit, $3,200/Multi-Family unit; $2,500/Mixed Use unit; $1.00/sf
Commercial/Retail/lndustrial Building and Private lnstitutional/Places of Worship (non-
sanctuary); Pay $2.00/sf Alberhill Park Fee in addition to fees covered in the AB1600 report.
•Tri Pointe Homes (Canyon Hills Estates) – Pay $5,500/dwelling unit Development Agreement
Fee and fees covered in the AB1600 Report.
•SPT and Richland (Ramsgate) - Pay $5,500/dwelling unit Development Agreement Fee and
fees covered in the AB1600 Report.
•Mohr Affinity - Paid Initial Development Agreement Fee $50,000; Pay $2.50/sf Commercial
Development Agreement Fee
•Canadian Pacific Land, LLC, and Strack Farms Land, LLC, - Pay $5,500/dwelling unit
Development Agreement Fee, $2.00 per square foot affordable housing fee, and fees covered
in the AB1600 Report.
•T.T. Group, Inc., - Pay $5,500/dwelling unit Development Agreement Fee, $2.00 per square
foot affordable housing fee, and fees covered in the AB1600 Report.
All development impact fee categories satisfy the provision of AB1600, which requires funds to
be expended within five years. Moreover, the City's Five-year (2024/25-2028/29) Capital
Improvement Program (CIP), adopted on June 25, 2024, provides detail regarding the sources,
amounts, and approximate dates of funding anticipated over a five-year period that will be used
to complete the financing of future capital projects such that all fund equity balances have been
programmed to fund projects.
Fiscal Impact
Tracking the fund activities, summarizing the activity for the AB 1600 Report, and preparing the
report require accounting and administrative resources. No funds were expended on outside
sources to comply with this unfunded State mandate. This is a required reporting and compliance
report per the California Government Code 66006.
Attachments
Attachment 1 - AB1600 Annual Report
Attachment 2 - Development Agreement Annual Report
Attachment 3 - Development Impact & Mitigation Fee Schedule
Administrative Services
DEVELOPMENT AGREEMENTS - POST JANUARY 1, 2004
CITY OF LAKE ELSINORE, CALIFORNIA
DEVELOPMENT AGREEMENT - POST JANUARY 1, 2004 FEES SUBJECT TO SECTION 66006
DEVELOPMENT AGREEMENT PROJECT STATUS
TOTAL
UNITS
UNITS TO
DATE DAG FEE
AFFORDABLE
HOUSING IN-LIEU
FEE
ALBERHILL
PARK FEE
SUMMERLY
TRAFFIC IMPACT
FEE ("STIF")EXISTING DIF FEES PER ORDINANCE
VILLAGES AT LAKESHORE ("WESTLAKE")
(RESIDENTIAL)
PROJECT COMPLETE
$500 DAG Fee per unit YES, COVERED IN THE AB1600 REPORT.
2020-2021 169 169 84,500$ 545,602$
Affordable Housing Fee ($2 per sq ft)
169 169 84,500$ -$ N/A N/A
LAING-CP ("SUMMERLY") (RESIDENTIAL)PROJECT COMPLETE
Description: $4,500 DAG fee per unit for
extraordinary infrastructure
2010-2011 7 31,500$
2011-2012 77 346,500
2012-2013 181 814,500
2013-2014 115 517,500
2014-2015 138 621,000
2015-2016 183 823,500
2016-2017 227 1,021,500
2017-2018 209 940,500
2018-2019 264 1,188,000
2019-2020 26 117,000
2020-2021 115 517,500
2021-2022 126 567,000
SUBTOTAL 1,668 1,668 7,506,000$
STIF - Summerly Traffic Impact Fee ($1.30 per sq ft)
2017-2018 1,582,388.91$
2018-2019 437,323.20
2019-2020 662,677.06
2020-2021 559,799.20
2021-2022 (109,564.63)
Interest Earnings Accumulated 193,414.59
SUBTOTAL 3,326,038.33$
1,668 1,668 7,506,000$ N/A N/A 3,326,038.33$
CANYON HILLS ESTATES (RESIDENTIAL)PROJECT NOT STARTED
$5,500 DAG FEE 132 - 0 YES, COVERED IN THE AB1600 REPORT.
ALBERHILL VILLAGES (RESIDENTIAL)PROJECT NOT STARTED
Alberhill Park Fee - SINGLE FAMILY (SFR)2,724 - 100,000$ -$ -$ -$ YES, COVERED IN THE AB1600 REPORT.
Alberhill Park Fee - MULTI-FAMILY (MFR)3,420 - -
Alberhill Park Fee - MIXED USE DWELLING 1,880 - -
8,024 - 100,000$ -$ -$ -$
Alberhill Villages – Paid Initial Development Agreement Fee $100,000; Pay Development Agreement Fee (subject to annual adjustment and subject to limited exemptions) $4,500/Single
Family unit, $3,200/Multi-Family unit; $2,500/Mixed Use unit; $1.00/sf Commercia/Retail/lndustrial Building and Private lnstitutional/Places of Worship (non-sanctuary); Pay $2.00/sf
Alberhill Park Fee in addition to fees covered in the AB1600 report.
DEVELOPMENT AGREEMENTS - POST JANUARY 1, 2004
MOHR AFFINITY (OUTLET MALL PADS - FUTURE)PROJECT NOT STARTED
-$ -$ 50,000$ -$ -$ -$ YES, COVERED IN THE AB1600 REPORT.
-$ -$ 50,000$ -$ -$ -$
SPT AND RICHLAND (RAMSGATE)PROJECT NOT STARTED
Description: Pays $5,500/dwelling unit for
Development Impact Fees. As such, these are
covered in the AB1600 Annual Report.
-$ -$ -$ -$ -$ -$ YES, COVERED IN THE AB1600 REPORT.
-$ -$ -$ -$ -$ -$
CANADIAN PACIFIC LAND LLC AND STRACK FARMS
LAND LLC
PROJECT NOT STARTED
Description: Pays $5,500/dwelling unit for
Development Impact Fees, $2.00 per sq ft
affordable housing fee. As such, these are
covered in the AB1600 Annual Report.
-$ -$ -$ -$ -$ -$ YES, COVERED IN THE AB1600 REPORT.
-$ -$ -$ -$ -$ -$
T.T. GROUP INC PROJECT NOT STARTED
Description: Pays $5,500/dwelling unit for
Development Impact Fees, $2.00 per sq ft
affordable housing fee. As such, these are
covered in the AB1600 Annual Report.
-$ -$ -$ -$ -$ -$ YES, COVERED IN THE AB1600 REPORT.
-$ -$ -$ -$ -$ -$
Paid Initial Development Agreement Fee $50,000; Pay $2.50/sf Commercial
Development Agreement Fee
Updated July 1, 2024
Updated July 1, 2024
CITY OF LAKE ELSINORE
DEVELOPMENT IMPACT & MITIGATION FEES
1. Capital Improvement Fund:
a. Park Capital Improvement Fund Fees:
Subdivisions under 50 parcels, apartments, Condominiums, fourplexes, triplexes, duplexes,
Single-family residences:
1. Single-Family Residences $1,600 per unit
2. Duplexes $1,500 per unit
3. Triplexes $1,500 per unit
4. Fourplexes $1,450 per unit
5. Apartments $1,400 per unit
Subdivisions over 50 parcels:
Dedicate land or pay an in-lieu fee equal to the fair market value of the land that would have
otherwise been dedicated. The formula for determining the amount of land to be dedicated is as
follows:
Average number of persons per unit x number of units proposed divided by park acreage
standard. (Established ratio of five park acres to one thousand population.)
Commercial and industrial developments:
All commercial and industrial developments shall pay the following fees to The City of Lake
Elsinore for the purpose of establishing, improving and maintaining park land within the City:
Commercial $.10 per sq. ft. *
Industrial $.10 per sq. ft.
*All fees are based on square footage of enclosed space as determined by the City of Lake Elsinore's
Building and Safety Division.
PARKLAND DEDICATION FORMULA TABLE
Types of dwellings Density/ DU
Single-family 3.6
Duplex, Medium-Low 3.1
Apartments/Condos 1.8
b. Storm Drain Capital Improvement Fund Fee based on location as shown on the City of Lake
Elsinore's Drainage Facilities Plan Map.
Updated July 1, 2024
Updated July 1, 2024
c. Traffic Impact Fee:
Single Family Residential $1,369.00 per unit
Multi Family Residential $959.00 per unit
Commercial Building $3.84 per sq. ft. of building
Office Building $1.45 per sq. ft. of building
Industrial Building $0.81 per sq. ft. of building
Commercial/Industria l
Industrial Use $1.86 per square foot
Retail Commercial Use $7.72 per square foot
Service Commercial Use $4.89 per square foot
Class A and B Office $2.45 per square foot
d. Library Capital Improvement Fund Fee:
All residential properties - $150.00 per dwelling unit
f. Development Impact Fee:
Per Dwelling Unit
SFDU MF 2-4 MF 5+
City Hall & Public Works Facilities $809 $696 $404
Community Center Facilities $545 $469 $272
Lakeside Facilities $779 $671 $389
Animal Shelter Facility $348 $299 $174
Total Public Building Impact fee $2,481 $2,135 $1,239
Per 1000 Square Feet
Office Retail Industrial
City Hall & Public Works Facilities $180 $108 $36
g. Fire Facility:
Per Dwelling Unit Per 1000 Square Feet
SFDU MF Office Retail Industrial
$751 $612 $337 $489 $159
h. Affordable Housing in-lieu Fee
All residential properties - $2.00 per square foot of “assessable space”. “Assessable space” is
defined as follows:
Updated July 1, 2024
Updated July 1, 2024
All the square footage within the perimeter of a residential structure, not including any carport,
walkway, garage, overhang, patio, enclosed patio, detached accessory structure, or similar area.
The amount of the square footage within the perimeter of a residential structure shall be
calculated by the building department of the City of Lake Elsinore in accordance with the
standard practice of the City of Lake Elsinore in calculating structural perimeters.
MULTIPLE SPECIES HABITAT CONSERVATION PLAN
Permits and Fees | Western Riverside County Regional Conservation Authority (wrc-rca.org)