HomeMy WebLinkAboutAffordable Housing Feasibility Analysis (2022)
M EMORANDUM
To: Rachel Cohen, City of San Luis Obispo
From: Ashleigh Kanat and Jake Cranor
Subject: Recommendations for San Luis Obispo’s Proposed Affordable
Housing Fees Inclusionary Requirements, In-lieu Fees and
Commercial Linkage Fees; EPS #191142
Date: February 2, 2022
Economic & Planning Systems, Inc. (EPS) was retained by the City of
San Luis Obispo (City) to help identify the parameters of an updated
affordable housing program, and recommend updated inclusionary
requirements, associated in-lieu fees and new commercial linkage fees.
EPS’s work follows and builds on the Affordable Housing Nexus Study
prepared by David Rosen and Associates (DRA) in 2019, which
established the maximum allowable fees that could be charged to new
residential and nonresidential development following nexus logic but did
not evaluate the feasibility of those fees (i.e., the effect the maximum
fees would have on the financial feasibility of new development).
This analysis recommends a framework for updating the City’s affordable
housing requirements and conducts a feasibility analysis to refine the
recommended inclusionary requirements and fee levels. The following
memorandum discusses the key findings of the analysis, examines the
City’s current inclusionary housing program, provides an overview of the
DRA Affordable Housing Nexus Study, and outlines the methodology
used for the feasibility analysis before providing EPS’s suggested
updates and revisions to the City’s affordable housing program.
Summary of Findings
1. The maximum nexus-based affordable housing impact fees
and commercial linkage fees calculated in 2019 cannot be
absorbed by developers without negatively affecting the
financial feasibility of new development.
The David Rosen and Associates Nexus Study calculated a
maximum fee of between $48.33 and $113.99 per square foot for
new residential development, depending on the residential product
type, and between $65.85 and $173.09 per square foot for non-
residential uses. While such fees may be technically justifiable, it is
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San Luis Obispo Affordable Housing Fees Page 2
not uncommon for the maximum nexus-based fees to render new development infeasible
and, as such, cities typically adopt affordable housing fees at much lower levels. This is a
typical result of nexus-based fee calculations, and DRA notes in its report that it often
recommends cities adopt fees lower than the maximum allowable level.
2. The City’s existing percent-of-value approach to calculating in-lieu fees is not
consistent with best practices as the amount of the fee can vary from unit to unit,
even among similar product types, and EPS recommends that the in-lieu fees be
calculated based on technical analysis and made publicly available on the City’s fee
schedule.
The City’s current inclusionary program requires that market-rate developments include a
certain percentage of affordable units to be built onsite. Developers may elect to pay a fee in
lieu of building the affordable units as part of the market-rate project. The City currently
charges an in-lieu fee equal to 5 percent of building value should developers elect not to
provide the required amount of inclusionary units onsite. This process requires judgement on
the part of City staff who need to determine if the value as submitted by the developer at the
time of application is accurate. Such self-reporting can lead to variability among fees paid by
developers of similar product types, potential underreporting, and inconsistencies in how
different developers are complying with the inclusionary requirements.
3. EPS’s preliminary recommendations include several revisions to the City’s existing
affordable housing inclusionary program for new residential development and the
introduction of a nexus-based commercial linkage fee for non-residential uses.
For new, market-rate, for-sale residential development, EPS recommends an inclusionary
requirement of 10 percent, meaning that a 100-unit development would be required to
provide 10 onsite units that are affordable to income-constrained households. Inclusionary
units for for-sale development would be targeted half to low-income and half to moderate-
income households. For new rental developments, a 6 percent inclusionary requirement is
recommended, which would again be targeted half to low-income and half to moderate
income households. Developers opting to pay a fee rather than providing the units onsite as
part of the development would pay an in-lieu fee charged per square foot of $25 for new for-
sale housing and $20 per square foot for new rental housing. For new commercial
developments, EPS recommends a per square foot commercial linkage fee amount of $5.00
for office, service, hotel, and retail uses, and $4.00 for industrial and institutional uses.
Recommendations for the City’s inclusionary housing requirements, in-lieu fee levels, and
affordable housing commercial linkage fee levels are summarized in Figure 1.
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San Luis Obispo Affordable Housing Fees Page 3
Figure 1 Recommended Inclusionary Requirement and Fee Levels
4. EPS recommends eliminating “Table 2A,” which currently adjusts the inclusionary
requirement of residential projects, with lower requirements for higher density
projects and smaller units because current market data suggests that Table 2A is
no longer furthering the “affordable by design” objectives that it was originally
intended to support.
Table 2A outlines inclusionary requirement adjustment factors based on both unit size and
project density. For example, developments consisting of 1,100 square-foot units or smaller
are only required to provide one inclusionary unit onsite, regardless of how many total units
are being built. EPS analysis finds that under current market conditions, new units of these
sizes rent for approximately $3,000 per month (as shown on Figure 2), which is not
affordable even for moderate-income households (households earning 120 percent of AMI).
Therefore, units of at least 1,100 square feet are no longer ‘affordable by design’, as was the
intent of Table 2A, and as the City anticipates more development at smaller unit sizes, there
is an opportunity to ensure that affordable housing is included as part of new, market-rate
development.
Legal Background
Prior to 2017, there was some uncertainty about the legal parameters of inclusionary housing
programs and whether inclusionary programs could apply to ownership and rental projects. For
some time, there were two California Court of Appeals decisions from 2009 that informed the
legal parameters of inclusionary zoning and related in-lieu fees. These are “Palmer/Sixth Street
Properties L.P. v. City of Los Angeles” (Palmer) and “Building Industry Assn of Central California
v. City of Patterson” (Patterson). The former found that local governments must implement their
inclusionary housing requirements so that developers of rental housing are allowed to determine
the initial rents of all units on site. The latter suggests that inclusionary housing ordinances
should be viewed as “exactions” that must be justified by nexus studies.
More recently, in 2015, the California Supreme Court decided in favor of the City of San Jose,
which had passed an inclusionary requirement in 2010. The California Building Industry
Use Onsite Requirement
Residential
For Sale 10% (1/2 Mod and 1/2 Low)$37,795 per unit $25.00 per sq.ft.
Rental 6% (1/2 Mod and 1/2 Low)$19,839 per unit $20.00 per sq.ft.
Nonresidential
Office $5.00 per sq.ft.
Retail $5.00 per sq.ft.
Service $5.00 per sq.ft.
Hotel $5.00 per sq.ft.
Institutional $4.00 per sq.ft.
Industrial $4.00 per sq.ft.
Inclusionary Housing Requirement
[1] The per square foot fee assumes approximately 1,500 square feet for a for sale unit and 990 square feet for a rental unit.
Affordable
Housing Impact
Fee
n/a
n/a
In-lieu Fee
(max per unit)
In-lieu Fee
(per sq.ft.) [1]
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San Luis Obispo Affordable Housing Fees Page 4
Association filed a lawsuit claiming that the San Jose ordinance was invalid because the
conditions imposed by the ordinance constituted “exactions” under the takings clauses of the
state and federal Constitutions. The California Supreme Court held that the conditions that the
San Jose ordinance imposes on future developments do not impose “exactions” upon the
developers’ property.
More concretely, Assembly Bill 1505 (2017) now clarifies that cities and counties may adopt
inclusionary housing ordinances requiring residential rental housing developments to include a
specified percentage of affordable units as a condition of development.
Existing Affordable H ousing Program
The City’s existing affordable housing program is outlined in San Luis Obispo Municipal Code
Chapter 17.91, and requires that new development projects satisfy the inclusionary housing
requirements, as specified by Table 2 (and adjusted by Table 2A). The program also allows non-
exempt developments to contribute an in-lieu fee equal to 5 percent of the development’s value
instead of physically constructing the inclusionary units.
Table 2 states that, within the City limits, residential development must set aside 3 percent of
units as affordable to low-income households or 5 percent of units as affordable to moderate
income households (but not less than one affordable unit per project). In the Expansion Area,
the requirement is increased to 5 percent affordable to low-income households or 10 percent
affordable to moderate income households. Residential developments of less than four units are
exempt. Table 2 also specifies that commercial developments both within the City limits and in
the Expansion Area must build two affordable units per acre, but no less than one affordable unit
per project. Commercial projects of less than 2,500 square feet are exempt.
Developers often elect to pay the 5 percent in-lieu fee, which presents several issues. Upon
reviewing recent in-lieu fee data provided by City staff, EPS notes that: 1) residential
construction values reported by the developers are sometimes significantly lower than what
market data sources imply; and 2) there is significant variability in the construction value per
square feet for similar product types. These findings suggest that an in-lieu fee based on a
developer-reported construction value is not the most transparent or equitable means of levying
such a fee.
Table 2A provides adjustment factors to be applied the inclusionary requirements for residential
development. For example, a 100-unit development with an average unit size of 1,800 square
feet is assigned an adjustment factor of 0.75. Therefore, instead of being required to build 3 low-
income units or 5 moderate income units, as specified by Table 2, it is given a 25 percent
reduction in the number of affordable units it must provide. This means the developer could
satisfy the inclusionary requirement with just 4 (rounded up from 3.75) moderate income units.
Table 2A strives to encourage development of smaller units and greater density, and
developments with units of 1,100 square feet or less are only required to provide one
inclusionary unit on site, regardless of the total number of units proposed. As another example,
the same requirement of building one affordable unit onsite applies to 1,500 square-foot units, in
cases where the development consists of 24 or more units. Conversely, units of more than 2,500
square feet are required to provide more affordable units than the baseline listed in Table 2.
While this concept does indeed encourage smaller, and thus less expensive units, the market has
shifted such that even 1,100 square foot units are no longer affordable to moderate and some
above moderate households. Figure 2 shows the affordability gap for unit sizes exempted from
inclusionary requirements under some or all scenarios, compared to a unit that is truly affordable
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San Luis Obispo Affordable Housing Fees Page 5
to moderate income households. While an 800 square foot unit is affordable to a moderate-
income household of two, a family of three would experience an affordability gap of $15,400 for
an 1,100 square foot unit. A moderate-income household of four would experience an
affordability gap of $32,650 for a 1,500 square foot unit, despite having a higher income than
the household of three. This analysis shows that 1,100 and 1,500 square foot units are
unaffordable and thus contributing to an affordable housing shortage, because their construction
is not required to contribute to the development of housing that is affordable in the community.
Figure 2 Affordability Gaps for Units Adjusted by Table 2A
Overview of DRA Nexus Studies
The City retained DRA to prepare a nexus study, completed in 2019, establishing a rational
nexus between market-rate residential development and non-residential development and the
need for affordable housing in the City. The purpose of the of the nexus study was to determine
the extent to which new market-rate residential and non-residential development in the City
increases demand for housing and exacerbates the City’s shortage of affordable housing. DRA
states that the basis for the fee is that development increases employment, which also increases
the demand for housing for the added employees. Since the private housing market, with no
public assistance, will not provide housing affordable for lower-earning employees, a nexus fee is
justified to help create that housing. DRA also notes that non-residential development, such as
retail/services, office, and industrial uses, have a direct employment impact since employees
work from these buildings.
In its residential nexus study, DRA calculates fees for three categories of residential
development: owner-occupied single-family units, owner-occupied townhomes, and renter-
occupied multifamily units. Maximum fees calculated were $113.99 per square foot for single-
family, $48.33 per square foot for townhomes, and $55.31 for multifamily units. For commercial
uses, DRA calculated fees for retail, hotel, service, office, industrial and institutional space. The
maximum fees calculated per square foot were: $69.60 for retail; $86.12 for hotel; $65.85 for
service; $173.09 for office; $84.47 for industrial; and $151.64 for institutional.
DRA states in its report that it does not recommend the maximum nexus fees for adoption, and
notes the need to evaluate development feasibility, along with a range of other policy factors, in
800 Sq. Ft.1,100 Sq. Ft.1,500 Sq. Ft.
(2-person HH)(3-person HH)(4-person HH)
Average Market Rate Rent1 $2,280 $3,025 $3,750
Moderate Income for Typical Household Size2 $93,900 $105,600 $117,350
Income Required to Rent2 $91,200 $121,000 $150,000
Affordability Gap $2,700 ($15,400)($32,650)
Sources: HCD Income Limits 2021; CoStar; Apartments.com; City of San Luis Obispo; Economic & Planning
Systems, Inc.
Unit Size
Item
[1] Based on CoStar and Apartments.com data on typical rents per square foot for new construction in San Luis
Obispo in November 2021.
[2] Assumes families of the specified sizes can pay up to 30 percent of gross income on rent without becoming rent
burdened. Does not include other housing related costs such as utilities
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San Luis Obispo Affordable Housing Fees Page 6
determining appropriate fee levels. The DRA report also shows a set of other municipalities’
commercial linkage fees to demonstrate typical fee levels elsewhere.
Defining the Inclusionary Program and Fee Levels
EPS used separate methods of identifying appropriate fee levels for residential and commercial
uses. For residential, EPS developed a feasibility model to compare different fee levels and
inclusionary requirement scenarios. EPS calibrated the inclusionary requirement inputs based on
inclusionary programs in other jurisdictions. The approach for defining affordable housing
commercial linkage fees relied principally on a survey of commercial linkage fees in other
jurisdictions, building off a similar exercise performed by DRA in 2019. Details on these
approaches are outlined in the subsections below
Defining the Inclusionary Program for Residential Uses
EPS has prepared financial pro formas reflecting the expected costs of new development, based
on DRA’s analysis, and compared those costs to the revenues that could be generated from the
projects given various mixes of market-rate and affordable housing.
Ownership Scenarios
In evaluating various inclusionary and impact fee scenarios for ownership housing, EPS analyzed
the development economics of a hypothetical development consisting of 1,550 square feet units
and two bedrooms each, with an average of three persons per household. This prototype based
on the average size of units analyzed in the DRA analysis. The seven scenarios are:
Current Ordinance – This scenario assumes 5 percent of units are priced for moderate
income households.
Current In-Lieu Fee – This scenario assumes an in-lieu fee equal to 5 percent of total cost
of construction of the market rate units.
No Inclusionary or Fee – This scenario shows the estimated return that could be achieved
by developers if they are not required to pay any fee or provide any inclusionary units.
Maximum Nexus-Based Fee – This scenario assumes a fee of $48.33 per square foot,
based on results of DRA Nexus Study.
Maximum Feasible Fee – This scenario assumes the maximum fee that still allows
developer to achieve a 15 percent return. Calculated to be $34.60 per square foot.
Recommended In-Lieu Fee - This scenario assumes an in-lieu fee of $25.00 per square
foot.
Feasible Inclusionary Requirements – This scenario shows 10 percent of total units as
inclusionary, all provided onsite. Assumes ½ of units are priced for Moderate income
households and ½ are priced for Low-income households.
Key revenue assumptions are based on RedFin sales data for San Luis Obispo over the period
from December 2020 through December 2021, which suggest that a home of this type and size
in San Luis Obispo could sell for about $540 per square foot, or roughly $840,000. For the
affordable units, maximum value by income category is shown in Figure 3. Construction cost
estimates are based on assumptions used in the DRA analysis, adjusted for inflation, with total
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San Luis Obispo Affordable Housing Fees Page 7
direct and indirect costs (except affordable housing fees) assumed to be approximately $650,000
per unit.
Figure 3 Affordable Home Value for a 3-Person Household by Income Category
The scenarios presented test the feasibility of incorporating different fee levels and affordability
requirements, feasibility being measured by an estimated profit margin. These revenue and cost
estimates inform a range of profit margins (net revenue divided by gross revenue), which vary
by scenario, as shown in Figure 4. Based on recent experience with developers and lenders in
the region, EPS assumes that developers would require at least a 15 percent profit margin in
order to accept the risk associated with the project. The results show that, unsurprisingly, the
‘No Inclusionary or Fee’ scenario yields the highest return, while all others except the maximum
nexus fee also appear feasible.
2021 Max Income Maximum Home Price
Affordability Category 3-person household
Very Low Income (VLI)$44,050 $163,000
Low Income (LI)$70,450 $265,000
Moderate Income (Mod)$105,600 $405,000
Sources; HCD 2021 Income Limits; San Luis Obispo County Housing Authority; EPS
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San Luis Obispo Affordable Housing Fees Page 8
Figure 4 For-Sale Feasibility Results by Scenario
Rental Scenarios
On the rental side, EPS modeled a market rate multifamily development. Units are assumed to
average 900 square feet with two bedrooms, and a household size of three people. As with the
for-sale scenarios, development costs are based on those used by the DRA analysis, adjusted for
inflation. For income assumptions, EPS compiled market-rate and affordable rents based on
conditions and requirements in San Luis Obispo. As the standard metric for feasibility, EPS
modeled the annual yield on cost, calculating aggregate Net Operating Income (NOI) divided by
development costs. A 5 percent yield on cost was deemed the threshold for feasibility. Again,
EPS evaluated a number of scenarios, adjusting the inclusionary requirements and fee levels in
each. Outlined below are the tested against the current rental ordinance:
Current Ordinance – This scenario assumes 5 percent of units are priced at levels
affordable for Moderate income households
Current In-Lieu Fee – This scenario assumes an in-lieu fee equal to 5 percent of total cost
of construction of the market rate units.
No Inclusionary or Fee – This scenario shows the estimated return achieved by developers
when they are not required to pay any fee or provide any inclusionary units.
Maximum Nexus-based Fee – This scenario assumes a fee of $55.31 per square foot,
based on DRA Affordable Housing Nexus Study results for this product type.
Maximum Feasible Fee – This scenario shows the maximum fee that still allows developer
to achieve 5 percent yield-on-cost. Calculated to be $22.50 per square foot
Recommended In-Lieu Fee – This scenario assumes an in-lieu fee of $20.00 per square
foot.
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Recommended Inclusionary – This scenario shows 6 percent of total units as inclusionary,
provided onsite. Assumes ½ of units are priced for Moderate income households and ½ are
priced for Low-income households.
Income assumptions for market rate units equal a net operating income (revenue minus
operational costs) of $23,000 per year, or roughly $2,900 per month in rent. This reflects typical
rents for newly constructed multifamily in the Greater San Luis Obispo area. Affordable rents
were informed by the 2021 income limits for San Luis Obispo County, with the assumption that
these households can spend up to 30 percent of gross income on housing. On the cost side, EPS
again relied on assumptions from the DRA analysis, adjusted for inflation. These revenue and
cost estimates inform a range of yield on cost percentages, which vary by scenario, as show in
Figure 5. In the case of rental, the current in-lieu fee is borderline infeasible, while the
maximum nexus-based fee is almost certainly infeasible. The remaining scenarios all appear to
generate sufficient returns based on the assumptions used.
Figure 5 Rental Feasibility Results by Scenario
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Survey of Other Jurisdictions’ Residential Affordable Housing Programs
As part of the feasibility analysis for residential uses, EPS aggregated key features of inclusionary
programs in nearby jurisdictions, or jurisdictions of similar size and character. While the market
conditions informing these jurisdictions’ inclusionary housing policies can vary substantially, it
can nevertheless be informative to use other local governments’ policies as a benchmark for
reasonableness. Key aspects of several jurisdictions’ inclusionary programs are listed below:
– Arroyo Grande
• Inclusionary requirement, but varies from 5 percent (VLI) to 15 percent (Mod)
depending on affordability depth provided
• In-lieu fee a percentage of construction value
– County of San Luis Obispo
• Inclusionary requirement of 8 percent (25 percent reduction, if onsite) for
ownership housing over 2,200 sq. ft., with 2 percent each for workforce,
moderate, low-income and very low-income households. Commercial
developments greater than 5,000 also subject to inclusionary requirements or in-
lieu fee.
• Fee charged on a per square foot basis, but rate escalates as unit size increases
(first 2,200 SF are exempt)
– Morro Bay
• Inclusionary requirement, either 1 unit, or 10 percent of all units, whichever is
greater
• Onsite and offsite inclusionary units must be demonstrably non-feasible for the
City to accept a fee
– Atascadero
• Inclusionary requirement of 20 percent moderate in place, but projects utilizing
density bonus program are exempt
– Pismo Beach
• Inclusionary requirement of 10 percent for projects of 10 or more units. Projects
of 5-9 units pay fee
– Santa Barbara
• 15 percent for ownership housing, rental developments of between 5-9 units
required to set aside 1 unit
– Davis
• Single-family ranges from 10 percent to 25 percent depending on lot size, while
townhomes require 10 percent. Multifamily ranges from 5 percent for condos to
35 percent for rental projects of 20+ units
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San Luis Obispo Affordable Housing Fees Page 11
Determining Commercial Linkage Fee Level for Non-Residential Uses
In determining an appropriate commercial linkage fee level, EPS examined fee levels charged
elsewhere in California. Existing fee levels in other jurisdictions serve as a proxy for development
feasibility, given each of the jurisdictions has seen commercial development since the adoption
of their affordable housing commercial linkage fees. In most cases, this involved obtaining
updated information on the fee levels reported by DRA. The exception to this was the inclusion of
the County of San Luis Obispo’s commercial linkage fee program. Figure 6 shows the
commercial linkage fees by use (on a square foot basis) for Berkeley, Oakland, Petaluma, and
San Luis Obispo County. Fees range from less than $1 for industrial uses in San Luis Obispo
County to $5.90 for office and industrial uses in Oakland. Unsurprisingly, the Bay Area cities of
Berkeley and Oakland have the highest commercial linkage fees, reflecting the higher cost of
housing in the region. It should be noted that each city, with the exception of Berkeley, has
updated its fees since 2019. No other cities in San Luis Obispo County have adopted commercial
linkage fees.
Figure 6 Commercial Linkage Fee Amounts in Other California Jurisdictions
Preliminary Affordable Housing Program
Recommendation
Based on the feasibility study and comparative analysis of existing fee levels in other
municipalities, EPS recommends adopting a per square foot approach for both the residential in-
lieu fee and the commercial linkage fee, both to be applied citywide. Fees should be paid
according to land use, not necessarily zoning. For example, a mixed-use development would pay
impact fees on the nonresidential development and the residential development would need to
comply with the inclusionary requirements.
Inclusionary Requirements
EPS’s recommended inclusionary approach would see an increase in the percentage of required
affordable units, from 3-5 percent (depending on affordability) to 10 percent. Residential
developers may choose to comply with the inclusionary housing requirement by providing units
onsite or by paying an in-lieu fee.1 In-lieu fees are calculated to be approximately equivalent to
1 AB1505 specifies that inclusionary programs must provide alternative means of complying with the
requirement. Alternatives often include: land dedication, building affordable units off-site, payment of
an in-lieu fee, and various combinations.
Office Retail Industrial Hotel R&D
Other
Non-Res
Berkeley $4.50 $4.50 $2.25 $4.50 $4.50 -
Oakland $5.90 -$5.90 ---
Petaluma $2.93 $5.07 $3.02 ---
SLO County $2.46 $2.11 $0.98 $2.11 -$1.84
City of San Luis Obispo $5.00 $5.00 $4.00 $4.00
Sources: David Rosen and Associates; Keyser Marston Associates; City of Berkeley; City of Oakland; City
of Petaluma; County of San Luis Obispo; Economic & Planning Systems, Inc.
2021 Commercial Linkage Fee Amount
Jurisdiction
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San Luis Obispo Affordable Housing Fees Page 12
complying onsite. If provided onsite in a for-sale development, 10 percent of the units would be
required to be affordable, with the inclusionary units split between low-income units (5 percent)
and moderate-income units (5 percent). For rental properties, 6 percent of units would be
required to be affordable, again split between low-income units (3 percent) and moderate-
income units (3 percent).
EPS also recommends the removal of Table 2A. As discussed, EPS analysis finds that under
current market conditions, units of these sizes are not affordable even for moderate-income
households (households earning 120 percent of AMI). Therefore, units of at least 1,100 square
feet are not ‘affordable by design’, as was the intent of Table 2A, and developers of these units
are providing lower levels of affordable housing in the community.
If developers elect to pay an in-lieu fee instead of providing inclusionary units, EPS recommends
a per square foot fee as opposed to a percent-of-value fee. For for-sale residential, the
recommended fee level is $25 per square foot, while for rental units, the recommended fee level
is $20 per square foot. In-lieu fees are paid on a per square foot basis up to the per unit fee
maximum determined by the DRA Affordable Housing Nexus Study. Regarding fractional units
(i.e., the inclusionary requirement results in a non-whole number of affordable units), the City
currently requires that fractional units be rounded up to the nearest whole number of units.
Affordable Housing Commercial Linkage Fee Levels
For commercial developments, EPS recommends a commercial linkage fee as opposed to an
inclusionary program. The proposed fee amounts are $5.00 per square foot for office, service,
hotel, and retail uses, and $4.00 per square foot for industrial and institutional uses.