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HomeMy WebLinkAbout02-07-2017 Item 01 - Study Session Regarding Water and Sewer Capacity and Connection Fees Meeting Date: 2/7/2017 FROM: Carrie Mattingly, Utilities Director Prepared By: David Hix, Deputy Director, Wastewater Aaron Floyd, Deputy Director, Water Jennifer Metz, Utilities Projects Manager SUBJECT: STUDY SESSION REGARDING WATER AND SEWER CAPACITY AND CONNECTION FEES RECOMMENDATION Receive a presentation on the development of a Water and Sewer Capacity and Connection Fee Study in a study session and provide feedback on the proposed approach. DISCUSSION Report-in-Brief The City’s Utilities Department is in the process of updating the fees charged to new development for water and sewer service. Previously, the City calculated development impact fees for water and sewer services using only major system assets (generally projects that were debt financed). After the presentation on this subject, staff is requesting feedback on whether or not to incorporate both existing and future assets that provide capacity for new growth is desirable. Staff is also seeking direction on changing the name of the fee from development impact to capacity and connection to more clearly communicate what the fee is assessed what the fee actually is for, as well as eliminating sewer catchment area or “add-on fees.” The study may result in higher fees depending on the guidance received. As a result, staff is seeking policy direction as to the desired approach before the study takes place. Background In the City, customers are provided water service through a multi-source water supply, raw water conveyance systems, the Water Treatment Plant, and a water distribution system that includes treated water storage reservoirs and tanks, pump stations, and pipelines. Wastewater service is provided through a collection system of pipelines and lift stations, and the Water Resource Recovery Facility. The community has made an investment in its water sources and its water and wastewater infrastructure incrementally over many years. These facilities require upgrades from time to time to meet new regulatory requirements or replacement at the end of their service life. These systems and facilities must be sized to provide necessary capacity as the City grows and may need to be expanded over time, or relocated, to provide the capacity necessary to serve new annexation areas or as densities increase through infill development. The purpose of water and sewer development impact fees is to recover the cost of the portion of those improvements that benefit future development. To impose a water or sewer development impact fee, the City must determine the relationship between the need for the public facility, its cost, and the amount attributed to future development. The City’s water and sewer impact fees are based on growth under the General Plan used in conjunction with capital improvement Packet Pg. 7 1 planning to ensure adequate water supply, water treatment capacity, wastewater collection infrastructure, and wastewater treatment capacity. According to the 2015 Housing Element, the City’s population has grown at a slow, steady pace since 1980, at an average rate of about one percent per year, with periods of faster or slower growth reflecting national and statewide economic cycles. The City experienced a much slower annual average growth rate of 0.3 percent between 1990 and 2013. Revenue from water and sewer development impact fees varies with this rate of growth, however the water and sewer infrastructure needed to support growth in the City is either already in place or has been planned. Generally speaking, with a 2016 population of approximately 46,000 residents and an estimated future population of 57,200 residents, 80 percent of the City’s population is existing and 20 percent is planned. Past and Current Fee Studies The City conducted previous water and wastewater development impact fee studies in 1991, 1994, 2004, and 2013 to identify the cost of serving future development. The 2013 fees used population estimates, growth projections, project costs and the application of water and wastewater policy available at that time. In the past, impact fees only included the costs of major infrastructure and specific capacity expansion projects and did not include the existing water distribution and wastewater collection systems. Also, under the existing sewer fees, “add-on” fees are charged to development in areas that benefit from sewer lift station service. Funding for the Water and Sewer Capacity and Connection Fee Study was approved by the City Council as part of the 2015-17 Financial Plan, Significant Operating Program Change, Water and Sewer Administration and Engineering Contract S ervices, and described on page 3-25. The proposed fees will be based, in part, on growth anticipated under the General Plan Land Use Element adopted in 2014 and water and wastewater master planning efforts completed in 2016. In accordance with State law, existing approved tracts with “vested rights” will not be affected by the update to these fees (approximately 600 housing units). Current Approach The terminology used for this fee – capacity and connection rather than development impact – is proposed to better convey the concept of the facilities and systems associated with the provision of water and wastewater service by the City. In some communities, these fees may be referred to as system development charges, impact fees, capacity reserve charges, or infrastructure investment fees. Regardless of the term used to identify them, their objective is the same. That is, these charges or fees are intended to provide funds to the utility to finance all or a part of the capital improvements needed to serve and accommodate future growth. Water and wastewater systems and facilities provide capacity to serve: 80% Existing population 20% Planned growth Packet Pg. 8 1 This study identifies the cost to provide capacity for new development in the City’s existing water and wastewater systems and facilities. In some cases, expansion costs are identified where future improvements are necessary facilities to provide adequate capacity to serve new development. In establishing capacity and connection fees, there are differing methodologies.  “The buy-in method is based on the value of the existing system’s capacity. This method is typically used when the existing system has sufficient capacity to serve new development now and into the future.  The incremental cost method is based on the value or cost to expand the existing system’s capacity. This method is typically used when the existing system has limited or no capacity to serve new development now and into the future.  The combined approach is based on a blended value of both the existing and expanded system’s capacity. This method is typically used where some capacity is available in parts of the existing system (e.g. source of supply), but new or incremental capacity will need to be built in other parts (e.g., treatment plant) to serve new development at some point in the future.” The City’s existing water development impact fee includes the proportionate share of a limited list of water assets including:  Nacimiento Pipeline Project,  Water Reuse Project,  1994 Water Treatment Plant Upgrade,  2006 Water Treatment Plant Improvements and Sedimentation Process, and  2007 Bishop Tank replacement project. The City’s existing sewer development impact fees include the following wastewater assets:  1991 upgrade of Units 3 and 4 at the Water Reclamation Facility (now referred to as the Water Resource Recovery Facility, and  all phases of the planned upgrade of the Water Resource Recovery Facility. This study proposes to analyze those additional water and Water Capital Assets not included in current fees Water - Source of Supply  Existing Whale Rock Reservoir capital assets and planned capital improvements  Existing ground water capital assets and planned capital improvements Water Treatment  Existing Water Treatment Plant capital assets (prior to 1994 upgrade) and planned capital improvements Potable and Recycled Water Storage/Distribution  Existing Potable Water Storage/Distribution capital assets  Existing Recycled Water Distribution capital assets  Planned Potable Water Storage/Distribution capital improvement  Planned Recycled Water Storage/Distribution capital improvement Wastewater Capital Assets not included in current fees Wastewater Collection System  Existing and planned Wastewater Collection System capital assets Water Resource Recovery Facility  Existing Water Resource Recovery Facility assets (prior to 1991 upgrade)  Planned Water Resource Recovery Facility Upgrade NOTE: Existing water and wastewater assets are valued using the asset’s replacement cost less depreciation. Packet Pg. 9 1 wastewater capital assets that provide capacity for future development, but were not included in the prior fee study. Attachment A provides an overview of the City’s present development impact fees and the detailed methodology for the capacity and connection fee study. Area-Specific Fees Area-specific fees create charges of different amounts to new development in various parts of the City. The City’s current sewer development impact fees include five area-specific catchment area charges where an area is served by sewer lift stations. The catchment area fees are charged to new development for its proportionate share of the City’s capital costs for sewer lift station construction. For example, new development in the Calle Joaquin lift station catchment area is charged the fee as the development is served by the lift station. In the City, these fees currently range from approximately $500 per unit in the Laguna catchment area to approximately $3,700 per unit in the Tank Farm catchment area making the cost to develop in these areas higher. The City has similar transportation area fees. Although there may be technical justification to support area-specific fees, like the City’s sewer catchment area fees, these fess can be more cumbersome to implement than applying one citywide sewer impact fee. It is appropriate when updating these fees to consider whether the catchment area fees remain as the most effective method of charging new development for sewer service. Outreach Efforts In addition to this Study Session, staff has engaged the development community to discuss the scope and schedule of the Capacity and Connection Fee Study at the Developer’s Roundtable on October 20, 2016. Staff has scheduled another meeting with that group to discuss progress on the Capacity and Connection Fee Study on February 13, 2017. Legal Basis and Policy Nexus for Capacity and Connection Fees In establishing capacity and connection fees, an important requirement is that they be developed and implemented in conformance with state and local laws. The laws for the enactment of capacity fees in California, passed by AB 1600, are codified in California Government Code sections 66013, 66016, and 66022, which are interspersed within the ‘Mitigation Fee Act.’ The Mitigation Fee Act is comprehensive legislation dealing mainly with impact fees, although the above sections set forth the various requirements for imposition of capacity fees in California: calculation of the fees, noticing, accounting and reporting requirements, and processes for judicial review. The City’s proposed capacity and connection fees are “capacity charges” as defined in the California Government Code. The basic principle that needs to be followed is that the charge be based on a proportionate share of the costs of the system required to provide the service and that the requirements for adoption and accounting be followed in compliance with California law. The City also has existing General Plan policies and programs related to the cost of growth and development impact fees. Policy 1.13.9 (Costs of Growth) in the Land Use Element states: Packet Pg. 10 1 The City shall require the costs of public facilities and services needed for new development be borne by the new development, unless the community chooses to help pay the costs for a certain development to obtain community-wide benefits. The City shall consider a range of options for financing measures so that new development pays its fair share of costs of new services and facilities which are required to serve the project and which are reasonably related to the new growth attributable to the development. Program 1.14.7 (Maintain Development Fee Program) in the Land Use Element states: The City shall maintain a development fee program that covers the costs associated with serving projects with City services and facilities. This maintenance will include periodic review of the fees collected to ensure they are adequate to cover City costs. Total Fee Burden As the City considers updates to its impact fee structure, it is important to keep the total fee burden experienced by a given development project in context. As part of the infrastructure financing strategies identified in the City’s Economic Development Strategic Plan, a series of study sessions have been presented to the City Council that outline the various options available for financing important infrastructure. For example, with single-family residential development, a rule of thumb is that the fee burden should not exceed 15 percent of the cost of the unit. This is illustrated in the following graphic. The City’s water and sewer capacity and connection fees will include an analysis of the overall fee burden on various types of development projects to maintain overall financial feasibility. The following graph illustrates the findings presented to the City Council in 2015. The full report is included in the Council Reading File. While this information is helpful as context, it is not the only but significant one in shaping future decisions. Packet Pg. 11 1 The City’s Community Development Department is concurrently preparing a Capital Facilities Fee Program Nexus Study. This Study will update the City’s existing Transportation and Parks development impact fee programs and consider new impact fee programs for General Government and Public Safety facilities. City staff working on these program updates will coordinate efforts to ensure consistency and compatibility across the fee program from the standpoint of fee administration and financial feasibility. Summary and Next Steps The table below provides a summary of the approaches under consideration. Current Water and Sewer Development Impact Fees Potential Water and Sewer Capacity and Connection Fees  Meets legal requirements  Meets legal requirements  Lower fee with buy-in of certain water and sewer assets providing capacity for new development  May result in higher fee with buy-in of all water and sewer assets providing capacity for new development  Includes area specific sewer catchment area fees in locations served by lift stations  One citywide water and sewer fee with area specific water or sewer fees The consideration of the Final Capacity and Connection Fee Study is on the Council Agenda for May 2, 2017 with implementation of the new fees planned for July 1, 2017. Packet Pg. 12 1 ENVIRONMENTAL REVIEW This is a study session, so staff is not recommending Council take any action on the Water and Sewer Capacity and Connection Fee Study at this time. Modification of rates and charges by public agencies is statutorily exempt from the California Environmental Quality Act (CEQA) under Section 15273 of the Public Resources Code because changes in fees is not intended to fund expansion of capital projects not otherwise evaluated under CEQA. FISCAL IMPACT This is a study session and there is no fiscal impact associated with it. Fiscal impacts will be developed for consideration of the Final Capacity and Connection Fee Study for City Council consideration. Packet Pg. 13 1 FOCUSED QUESTIONS FOR CITY COUNCIL DIRECTION Staff has provided the following focused questions to facilitate City Council direction to help guide the City Council in their deliberations: Questions for City Council Direction Yes No 1. Is the name change from Water and Sewer Development Impact Fees to Water and Sewer Capacity and Connection Fees helpful to more clearly communicate the service provided? 2. Should the City’s Water Capacity and Connection Fee include: a. The water assets identified in the prior water development impact fee study? b. All existing and future water assets that provide capacity to serve new development? 3. Should the City’s Sewer Capacity and Connection Fee include: a. The wastewater assets identified in the prior sewer development impact fee study? b. All existing and future wastewater assets that provide capacity to serve new development in the Sewer Capacity and Connection Fees? 4. Should the City eliminate area-specific sewer Catchment Area fees in favor of one citywide Sewer Capacity and Connection Fee? The presentation at the Study Session will include a similar decision matrix to help focus Council direction. Attachments: a - WSC and HDR SLO Capacity Fee - Final Packet Pg. 14 1 City of San Luis Obispo 1 Water and Wastewater Capacity and Connection Fee Study Technical Memorandum To: Jennifer Metz – City of San Luis Obispo From: Shawn Koorn – HDR Judy Dean – HDR Joshua Reynolds, PE - WSC Date: 1/09/17 Subject: Water and Wastewater Capacity and Connection Fee Study Introduction Water Systems Consulting (WSC) with HDR Engineering Inc. (HDR) as a subconsultant was retained by the City of San Luis Obispo (City) to develop water and wastewater capacity and connection fees. The purpose of capacity and connection fees is to bring equity between existing customers and new customers connecting to the City’s water and wastewater systems. By establishing cost-based capacity and connection fees, the City will be taking an important step in providing adequate infrastructure to meet growth-related needs, and more importantly, providing this required infrastructure to new customers in a cost -based, fair and equitable manner. The City’s water and sewer development impact fees were last updated in 2013. As part of the process, HDR was retained to provide a peer review of the 2013 study. Based on that peer review, HDR was of the opinion that the City appears to be using a reasonable and appropriate methodology to calculate the fees, given available data and that the fees are in compliance with California State law. HDR further recommended that in the f uture the City consider including existing water distribution and collection system infrastructure that will aide in providing service to new customers and that the City consider collecting data that can facilitate developing the fee on a cost per gallon/unit basis. The recommendations from this peer review in 2013 will be used to develop the proposed capacity and connection fees for the City’s water and wastewater utilities which will replace the City’s current Development Impact Fees for the water and se wer utility. In addition to the 2013 peer review recommendations, all capacity and connection fees should be updated every five years or when planning documents are updated to assure fees are updated and based on a cost basis. In addition to the City’s General Plan being updated since the 2013 study the Utilities Department has also completed several key planning documents including the Final Potable Water Distribution System Operations Master Plan which was completed in December 2015, the City’s 2015 Urban Water Management Plan which was adopted in June of 2016 and the Wastewater Collection System Infrastructure Renewal Strategy which was completed in December of 2015. In addition, the Recycled Water Master Plan is currently being updated and will be incorporated into the analysis as needed and as available. These studies will be used to update key growth and infrastructure planning components for both the water and wastewater capacity and connection fees. Packet Pg. 15 1 City of San Luis Obispo 2 Water and Wastewater Capacity and Connection Fee Study Overview of Capacity and Connection Fees At some utilities, capacity and connection fees may be referred to as system development charges, impact fees, capacity reserve charges, or infrastructure investment fees. Regardless of the label used to identify them, their objective is the same. That i s, these charges or fees are intended to provide funds to the utility to finance all or a part of the capital improvements needed to serve and accommodate new customer growth. The purpose of a capacity and connection fee is to provide equity between existing customers and new customers connecting to the system (i.e., new development). For the purposes of this discussion, the capacity and connection fee is defined as follows: “System development charges are one-time charges paid by new development to finance construction of public facilities needed to serve them.”1 Simply stated, capacity and connection fees are a contribution of capital to either reimburse existing customers for the available capacity in the current system, or help finance planned future growth-related capacity improvements. Absent these fees, many utilities may be unwilling to build growth-related facilities (i.e., burden existing rate payers with the entire cost of growth- related capacity expansion). To understand why capacity and connection fees are an equitable method of assessing new customers for the cost of available capacity (i.e., infrastructure) one must consider the issue of time. As an example, consider a water facility that was built in 2006 and sized to accommodate both existing customers and future anticipated growth. Now, consider the customer that connects (develops) to the system in 2016. Up to this point, and for the last 10 years, the existing water ratepayers have been paying for the value of the excess capacity (i.e., carrying costs/debt) which is available for future development. When a new customer “connects” to the system in 2016, the capacity and connection fee must take into consideration the impact of the development, the value of the available excess capacity, and potentially, the value of any other needed (future) improvements required to accommodate customer growth. Depending upon system characteristics and available excess capacity, a capacity and connection fee will likely have a component related to reimbursing the existing customers for the value of the excess capacity in system that they have been funding up to the current point in time, but also for the potential future improvements needed to continue to accommod ate growth. Purpose of Capacity and Connection Fees Capacity and connection fees are generally imposed as a condition of service. The objective of capacity and connection fees is not to generate money for the utility, but to create fiscal balance between existing customers and new customers so that all customers seeking to connect to the utility’s system bear an equitable share of the cost of capacity that is invested in both the existing and any future growth-related expansions. Through the implementation of equitable and cost - based capacity and connection fees, existing customers will not be unduly burdened with the cost of new development. If cost-based capacity and connection fees are not implemented by the City, then the existing customers will bear (i.e., pay for) a greater portion of the costs associated with new development. Ultimately, the adoption of the final capacity and connection 1 Arthur C. Nelson, System Development Charges for Water, Sewer, and Stormwater Facilities, Lewis Publishers, New York, 1995, p. 1, Packet Pg. 16 1 City of San Luis Obispo 3 Water and Wastewater Capacity and Connection Fee Study fees is a policy decision by the City Council regarding the sharing of costs between new development and existing customers. The adoption of a cost-based capacity and connection fee implies that “growth pays for growth”. Economic theory suggests that equity and fairness is derived when those that create the costs, pay for the costs. Legal Basis for Capacity and Connection Fees In establishing capacity and connection fees, an important requirement is that they be developed and implemented in conformance with local laws. In particular, many states have established specific laws regarding the establishment, calculation and implementation of capacity and connection fees. The main objective of most state laws is to assure that these fees are established in such a manner that they are fair, equitable and cost -based. In other cases, state legislation may have been needed to provide the legislative powers to the utility to establish the fees. The laws for the enactment of capacity and connection fees in California are codified in California Government Code sections 66013, 66016, and 66022, which are interspersed within the ‘Mitigation Fee Act.’ The Mitigation Fee Act is comprehensive legislation dealing mainly with capacity and connection fees, although the above sections set forth the various requirements for imposition of capacity and connection fees in California: calculation of the fees, noticing, accounting and reporting requirements, and processes for judicial review. A summary of the relevant statutes required in the calculation of capacity and connection fees is as follows: “66013 (a) Notwithstanding any other provision of law, when a local agency imposes fees for water connections or sewer connections, or imposes capacity charges, those fees or charges shall not exceed the estimated reasonable cost of providing the service for which the fee or charge is imposed, unless a question regarding the amount of the fee or charge imposed in excess of the estimated reasonable cost of providing the services or materials is submitted to, and approved by, a popular vote of two-thirds of those electors voting on the issue.” “66013 (b) (3) ‘Capacity charge’ means a charge for public facilities in existence at the time a charge is imposed or charges for new public facilities to be acquired or constructed in the future that are of proportional benefit to the person or property being charged, including supply or capacity contracts for rights or entitlements, real property interests, and entitlements and other rights of the local agency involving capital expense relating to its use of existing or new public facilities. A “capacity charge” does not include a commodity charge.” The City’s proposed capacity and connection fees are “capacity charges” as defined in the preceding provision. The basic principle that needs to be followed under California law is th at the charge be based on a proportionate share of the costs of the system required to provide service and that the requirements for adoptions and accounting be followed in compliance with California law. Packet Pg. 17 1 City of San Luis Obispo 4 Water and Wastewater Capacity and Connection Fee Study Proposition 218 and 26 and Capacity and Connection Fees In 1996, the voters of California approved Proposition 218, which required that the imposition of certain fees and assessments by municipal governments require a vote of the people to change or increase the fee or assessment. Of interest in this part icular study is the applicability of Proposition 218 to the establishment of capacity and connection fees for the City. In Richmond v. Shasta Community Services Dist., 32 Cal.4th 409 (2004), the California Supreme Court held that water connection fees (capacity fees) are not “assessments” under Proposition 218 because they are imposed only on those who are voluntarily seeking water or wastewater service, rather than being charged to particular identified parcels, and therefore such fees are not subject to the procedural or substantive requirements of Proposition 218. The court also held that such fees can properly be enacted by either ordinance or resolution. In November 2010 the voters of California passed Proposition 26, an initiative based state constitutional amendment that provided a new definition of the term “tax” in the California Constitution. Under Proposition 26 a fee or charge imposed by a public agency is a tax unless it meets one of seven exceptions. Capacity and connection fees fall within exception 2 – i.e., it is a charge imposed for a specific government service. Provided that a capacity and connection fee does not charge one fee payor more in order to charge another fee payor less (i.e., a cross - subsidy), and it does not exceed the reasonable costs to the local government of providing the service, the fee is not a tax within the meaning of Proposition 26. Under proposition 26, the local government bears the burden of proving by a preponderance of the evidence that a levy, charge, or other exaction is not a tax, that the amount is no more than necessary to cover the reasonable costs of the governmental activity, and that the manner in which those costs are allocated to a payor bear a fair or reasonable relationship to the payor’s burdens on, or benefits received from, the governmental activity. Methodology for Development of Capacity and Connection Fees In establishing capacity and connection fees, there are differing methodologies. The AWWA M-1 Manual discusses three generally accepted methods;  “The buy-in method is based on the value of the existing system’s capacity. This method is typically used when the existing system has sufficient capacity to serve new development now and into the future.  The incremental cost method is based on the value or cost to expand the existing system’s capacity. This method is typically used when the existing system has limited or no capacity to serve new development now and into the future.  The combined approach is based on a blended value of both the existing and expanded system’s capacity. This method is typically used where some capacity is available in parts of the existing system (e.g. source of supply), but new or incremental capacity will need to be built in other parts (e.g., treatment plant) to serve new development at some point in the future.”2 2 AWWA M-1 Manual, p 6th Edition, p. 265-266. Packet Pg. 18 1 City of San Luis Obispo 5 Water and Wastewater Capacity and Connection Fee Study At the present time, both the water and wastewater system have available capacity to meet present and future demands with identified improvements from the recent master planning processes. Therefore, the “combined approach” methodology will be utilized for the development of the capacity and connection fee. This will be a change in the approach to setting cost-based capacity and connection fees as the City currently uses a modified combined approach in the development of the current development impact fees. As noted in the 2013 peer review, the City has historically only included the costs of major infrastructure and specific capacity expanding projects, which does not include the total system value or costs associated with providing service to new customers connecting to the system. There are “generally accepted” methodologies that are used to establish capacity and connection fees. Within the “generally accepted” methodologies, there are a number of different steps used to establish cost-based and equitable capacity and connection fees. These steps are as follows: 1. Determination of system planning criteria 2. Determination of equivalent dwelling units (EDU) 3. Valuation of system component costs 4. Determination of any financing credits Step 1 – Determination of System Planning Criteria The first step in establishing capacity and connection fees is the determination of the system planning criteria. This implies calculating the amount of water or wastewater capacity required by a single-family residential customer. The use of an adopted facility plan or master plan for the utility provides the basis for the fee’s system planning criteria. These plan documents provide the rational planning basis and criteria for the facilities and investment needed to properly and adequately operate and maintain the system. Generally for a water system, two different criteria are determined due to differences in planning criteria. The first planning criterion is the peak day water usage per EDU and the second is a water storage requirement per EDU. These two different planning criteria are developed since a majority of the water system infrastructure is sized to meet the peak day demand, and water storage is sized to meet equalizing, emergency and fire flow requirements. For wastewater systems, average daily demand (wastewater contribution) per EDU is most often used, since this total flow represents the flow, imposed by the customer. Average inflow and infiltration is added to the customer’s flow since this represents the total volumetric flow and hence capacity requirement at the treatment plant. As previously mentioned the City’s recently approved documents the 2015 Final Potable Water Distribution System Operations Master Plan, the 2015 Urban Water Management Plan, the 2015 Wastewater Collection System Infrastructure Renewal Strategy, and the Water Resource Recovery Facility plan will be used to develop key growth and infrastructure planning components for both the water and wastewater capacity and connection fees. Packet Pg. 19 1 City of San Luis Obispo 6 Water and Wastewater Capacity and Connection Fee Study Step 2 – Determination of Equivalent Dwelling Units (EDU) The next step is the determination of the equivalent dwelling units or EDUs. An EDU provides a “common denominator” for assessing the impact on a utility system. The determination of the total system EDUs is an important calculation in that it provides the linkage between the amounts of infrastructure necessary to provide service to a set number of customers. This implies that if the system is designed to provide service for demands up to the year 2035, then the infrastructure costs are divided by the EDUs in 2035 to determine the equitable and proportionate cost per EDU. The City’s aforementioned planning documents will be used to update the EDU definition. The capacity and connection fee will follow the time frame outlined in these documents for the projected capital improvements needed and will be the basis for establishing both the existing EDUs and future (new/additional) EDUs. Step 3 – Valuation of System Component Costs The next step in the analysis is to determine the valuation of the system infrastructure. There are different methods for the valuation of the existing assets (buy -in component). A common methodology for the valuation of existing assets is to use each asset’s ori ginal cost and place them at current replacement value in order to more fairly reflect the carrying costs associated with the excess capacity. By using this valuation method, all assets (existing and future) are brought up to current day dollars. The inclusion of any expansion related assets (i.e., future expansion-related capital projects) within the analysis are based upon an adopted capital plan or master plan and valued at today’s cost, regardless of the timing of when the facility will be built. The calculation of the capacity and connection fee generally includes both historical assets and planned future assets. Essentially, the capacity and connection fee analysis determines the value of the total assets and the capacity and connection fee is composed of a “buy-in” component (i.e., existing assets) and an expansion component. The expansion component is related only to future capital projects which provide an expansion of capacity to accommodate future growth. Given a value for capacity and the number of equivalent capacity units, the basic formula for calculating the capacity and connection fee is relatively straight-forward. The basic formula for calculating a capacity and connection fee appears as follows: System Value (Existing or New Facilities) = Capacity and Connection Fee/Equivalent Dwelling Unit System Capacity (Equivalent Units) In the determination of the capacity and connection fee, the cost per equivalent dwelling unit as shown above is the “gross capacity and connection fee”. The “gross capacity and connection fee” is calculated before any credits for debt service. The City’s asset inventory record listing will be used to establish existing assets and will be value d at replacement cost based in 2016 base dollars. The only exception to this is the land assets will be based on original asset cost value and date put in service and escalated to current dollars using a cost index (e.g. the Engineering New Record, Construction Cost Index; ENR CCI). Packet Pg. 20 1 City of San Luis Obispo 7 Water and Wastewater Capacity and Connection Fee Study The updated planning documents for both water and wastewater detailed facilities that will be decommissioned or facilities that may be upgraded. A review is being undertaken to make sure the inventory record listing used to calculate the capacity and connection fee will only include those assets considered part of the operations of the water and wastewater system. The capacity and connection fee will follow the time frame outlined in these documents for the projected capital improvements needed and will be the basis for establishing both the existing EDUs and future (new/additional) EDUs. Step 4 – Determination of Any Financing Credits The last step in the calculation of the capacity and connection fee is the determination of any credits. The provision of debt service credits, if applicable, is a calculation to prevent customers from paying twice for an asset; once through the valuation of the asset contained in the capacity and connection fee and then again through any debt service payments included within the utility’s rates. A similar crediting mechanism is also utilized if general obligation or tax revenue has been used to finance the infrastructure. In addition, any contributed capital through developer contributed facilities or grant funded facilities will not be included in the capacity and connection fee calculation. Overview of the City’s Present Water and Wastewater Development Impact Fees The City currently has water and wastewater development impact fee in place. The fees include a fee class for secondary dwelling units (studio units less than 450 square feet) that is 30 percent of one equivalent dwelling unit based on water demand and wastewater generation for similar units. The fees also include an updated multi-family unit development impact fee that is 70 percent of one equivalent dwelling unit based on water demand and wastewater generation for similar units. Provided below in Table 1 is a summary of the City’s present water development impact fees. Packet Pg. 21 1 City of San Luis Obispo 8 Water and Wastewater Capacity and Connection Fee Study Table 1 Summary of Present Water Development Impact Fees ($/EDU) Land Use Type Equivalent Dwelling Unit (EDU) Water Development Impact Fee Residential Single family Unit 1.00 $11,023 Multi-family Unit 0.70 7,716 Mobile Home 0.60 6,614 Studio Unit, 450 square feet or less 0.30 3,307 Non-Residential (Meter Size) 3/4” inch 1.00 11,023 1” inch 1.70 18,739 1-1/2” inch 3.40 37,478 2” inch 5.40 59,523 3” inch 10.70 117,944 4” inch 16.70 184,081 6” inch 33.40 368,162 The current wastewater development impact fees are based on a city wide fee for service plus additions for catchment areas. These catchment areas are regions with wastewater mains, lift stations, and force mains that collect wastewater from identified areas of the City. Each catchment area varies in the amount of flow contributions to the W RRF, due to its applicable topography and land uses. The wastewater catchment areas are Margarita, Tank Farm, Silver City, Calle Joaquin and Laguna, each corresponding to a lift station service area. All fees for the various residential and non-residential land uses are determined by multiplying the single family residential wastewater fee for the City wide and each catchment area by its applicable EDU factor. Table 2 provides the citywide fee and summarizes the add-on fees for each catchment area for both residential and non-residential development. Packet Pg. 22 1 City of San Luis Obispo 9 Water and Wastewater Capacity and Connection Fee Study Table 2 Summary of Present Wastewater Development Impact Fees ($/EDU) Land Use Type Equivalent Dwelling Unit (EDU) City Wide Margarita Tank Farm Silver City Calle Joaquin Laguna Residential Single-family Unit 1.00 $3,815 $2,808 $3,713 $1,387 $1,871 $501 Multi-family Unit 0.70 2,670 1,966 2,599 971 1,310 351 Mobile Home 0.60 2,289 1,685 2,228 832 1,123 301 Studio Unit - 450 sq. ft or less 0.30 1,144 842 1,114 416 561 150 Non-Residential 3/4” inch 1.00 3,815 2,808 3,713 1,387 1,871 501 1” inch 1.70 6,485 4,774 6,313 2,358 3,181 852 1-1/2” inch 3.40 12,970 9,548 12,626 4,716 6,362 1,704 2” inch 5.40 20,600 15,164 20,053 7,490 10,104 2,707 3” inch 10.70 40,818 30,047 39,734 14,843 20,020 5,364 4” inch 16.70 63,707 46,896 62,015 23,166 31,247 8,371 6” inch 33.40 127,413 93,792 124,031 46,332 62,494 16,472 As a part of updating these fees, the City’s existing methodology is proposed to be revised and updated for current costs and other planning parameters. There are a number of key assumptions being reviewed as a part of the study as discussed in the memo. Among the key assumptions currently being reviewed are the following:  The valuation of existing water and wastewater facilities (assets) will be based upon replacement cost less their depreciation (booked) value.  The development of future equivalent dwelling units (EDUs) will be based on the City’s annexation policy, planning maps, and land use designation.  Assumed future growth will be based on the growth assumptions as developed in the City’s general plan.  Future expansion related water and wastewater capital projects will be based upon the City’s current capital improvement plan and planned future capital improvements needed to service future growth.  The capacity and connection fees for both water and wastewater will be reviewed based on components for water of supply, reservoirs, treatment, storage, distribution and wastewater treatment and collection.  Annual adjustments of the Capacity and Connection Fee should be based on an industry standard index (e.g., ENR CCI). The final report to be developed for this study will document these and any other key assumptions of the study. Packet Pg. 23 1 City of San Luis Obispo 10 Water and Wastewater Capacity and Connection Fee Study Summary This discussion paper has provided an introduction and overview of the development of water and wastewater capacity and connection fees. Development of capacity and connection fees is an equitable method to finance the cost of growth and expansion facilities. The water and wastewater capacity and connection fees will be updated to reflect the City’s current costs and value of capacity. The intent is to provide a calculated cost-based water and wastewater capacity and connection fees that are fair to both existing customers and future development. There are no proposed changes to implementation or administration of the water or wastewater capacity and connection fees when compared to the current Development Impact Fees. Packet Pg. 24 1 Study Session: Water and Sewer Capacity and Connection FeesFebruary 7, 2017 Study Session: Water and Sewer Capacity and Connection FeesRecommendationReceive a presentation on the development of a Water and Sewer Capacity and Connection Fee Study in a study session and provide feedback on the proposed approach. Presentation byShawn KoornAssociate Vice President, HDR Engineering, Inc.* Within the presentation we have identified the material related to Focus Questions with this icon Study Session: Water and Sewer Capacity and Connection Fees Presentation Overview:Definition and purpose Financial impact Methodology and componentsReview existing feesOverall fee burdenFeedback on approachStudy Session: Water and Sewer Capacity and Connection Fees Other Common NamesDevelopment Impact Fees System Development ChargeTap FeesHook-up FeesCapacity FeesPlant Investment FeesAvailability FeesGeneral Facility ChargesConnection ChargesStudy Session: Water and Sewer Capacity and Connection Fees Fee for new customer demand only Fee required of all new customers desiring water or sewer service or existing customers requesting increased water or sewer service capacityCharge based on the value of the utility’s capacity and the amount of capacity needed by the new customer Study Session: Water and Sewer Capacity and Connection FeesDefinition To fairly balance the burden of costs between existing rate payers and new development that connects to the system New development pays a “buy-in” for existing assets and an “incremental” fee for future or new expansion related facilities•These are a one-time fee paid into the system•Represent a proportionate share of the current value of the system and any future expansion-related facilities needed to serve them•Does not include any operation and maintenance expensesStudy Session: Water and Sewer Capacity and Connection FeesPurpose The fee is determined by: Current assets, bringing them into current-day dollars (replacement/cost indices) Plus the share of future capital related to growthStudy Session: Water and Sewer Capacity and Connection FeesFee Calculation Financial ImpactsCapacity and connection fees provide an alternative revenue source to water and sewer rates and help to minimize rates over timeCapacity and connection fees restricted to use for future growth related capital or debt service Factors to consider:•Potential unstable revenue source•Fees are “growth-dependent” meaning if growth does not occur, rates will bear the cost burden (i.e., risk)Study Session: Water and Sewer Capacity and Connection Fees Time is the Key Difference Between Rates and Capacity and Connection FeesStudy Session: Water and Sewer Capacity and Connection FeesAnnual Budget= RatesAnnual UsageRate x Customer Usage = BillCapacity Value= Capacity Unit ValueGrowth Related CapacityCapacity Unit Value x Customer Capacity = FeeOne-year timeframeMultiple-year timeframeRates are based on recovering annual costsCapacity and connection fees are based on recovering capacity costs as it is depleted How Capacity and Connection Fees Are UsedStudy Session: Water and Sewer Capacity and Connection FeesTotal Capital Improvement ProjectsLess: Outside Funding Sources– Capital Reserves–Growth Related Impact Fees–Grants– Long-Term Debt– Other Capital Funding Sources= Total Capital Improvements Funded From Rates (I + term) Capacity Issues Impact Method of Determining FeesMethods of determining fees Which method is most appropriate to use?•Buy-in Methodology•Incremental (Marginal) Methodology•Combined MethodologyStudy Session: Water and Sewer Capacity and Connection Fees Buy-in MethodologyExisting Capacity Will Meet Current and Future NeedsStudy Session: Water and Sewer Capacity and Connection FeesDemandSupplyCapacity Availableto Serve Build Out Incremental MethodologyNo Existing Capacity for Future Needs; Need to Build CapacityStudy Session: Water and Sewer Capacity and Connection FeesDemandSupplyNo Available Capacity for GrowthCapacity Needed for Growth Study Session: Water and Sewer Capacity and Connection FeesCombined MethodologySome Capacity is Available, But More Capacity is NeededDemandSupplyCapacity Availablefor GrowthPlus, Additional Capacity Needed Criteria Used to Determine FeesSystem Planning CriteriaDetermination of an Equivalent Dwelling Unit (EDU)Capital Improvement PlansSystem FinancingVarious MethodologiesLegal RequirementsStudy Session: Water and Sewer Capacity and Connection Fees Legal ConsiderationsState laws and regulationsRational Nexus - relationship between the price and cost incurredReasonable relationship to the burden imposed to provide capacityReasonable relationship does not mean mathematically exactStudy Session: Water and Sewer Capacity and Connection Fees Current Water Development Impact FeesFee includes project cost plus financing:Nacimiento Pipeline Water Reuse Project 2006 Water Treatment Plant Improvements2006 Water Treatment Plant Sedimentation Process2007 Bishop Tank 1994 Water Treatment UpgradeFee does not include the cost/benefit of the existing backbone infrastructureStudy Session: Water and Sewer Capacity and Connection Fees Study Session: Water and Sewer Capacity and Connection FeesCurrent Water Development Impact Fees (cost per equivalent dwelling unit)   Land Use Type  Equivalent Dwelling Unit (EDU) Existing Water Development Impact Fee $/EDU Residential   Single family Unit 1.00$11,023Multi‐family Unit 0.707,716Mobile Home 0.606,614Studio Unit, 450 square feet or less 0.303,307Non‐Residential (Meter Size) 3/4” inch 1.0011,0231” inch 1.7018,7391‐1/2” inch 3.4037,4782” inch 5.4059,5233” inch 10.70117,9444” inch 16.70184,0816” inch 33.40368,162 •A single family home and 3/4” non-residential water meter equals one equivalent dwelling unit.•Fees shown are as of FY 2015-16. Current Sewer Development Impact FeesWRRF capital improvement costs plus financing1994 UpgradePlanned Upgrade expands WRRF to 5.4 MGDFee does not include the cost/benefit of the existing backbone infrastructureStudy Session: Water and Sewer Capacity and Connection Fees   Land Use Type Equivalent Dwelling Unit (EDU)  City Wide   Margarita  Tank Farm  Silver City  Calle Joaquin   Laguna Residential            Single‐family Unit  1.00  $3,815  $2,808  $3,713  $1,387  $1,871  $501  Multi‐family Unit  0.70  2,670  1,966  2,599  971  1,310  351  Mobile Home  0.60  2,289  1,685  2,228  832  1,123  301  Studio Unit ‐ 450 sq. ft  or less  0.30  1,144  842  1,114  416  561  150 Non‐Residential         3/4” inch  1.00  3,815  2,808  3,713  1,387  1,871  501  1” inch  1.70  6,485  4,774  6,313  2,358  3,181  852  1‐1/2” inch  3.40  12,970  9,548  12,626  4,716  6,362  1,704  2” inch  5.40  20,600  15,164  20,053  7,490  10,104  2,707  3” inch  10.70  40,818  30,047  39,734  14,843  20,020  5,364  4” inch  16.70  63,707  46,896  62,015  23,166  31,247  8,371  6” inch  33.40 127,413  93,792 124,031  46,332  62,494  16,472  Current Sewer Development Impact Fees (cost per equivalent dwelling unit) Study Session: Water and Sewer Capacity and Connection Fees•A single family home and 3/4” non-residential water meter equals one equivalent dwelling unit.•Fees shown are as of FY 2015-16.Area Specific Fees General Plan PolicyGeneral Plan Policy 1.13.9 (Costs of Growth) in the Land Use Element states:The City shall require the costs of public facilities and services needed for new development be borne by the new development, unless the community chooses to help pay the costs for a certain development to obtain community-wide benefits. The City shall consider a range of options for financing measures so that new development pays its fair share of costs of new services and facilities which are required to serve the project and which are reasonably related to the new growth attributable to the development.Study Session: Water and Sewer Capacity and Connection Fees Capacity and Connection Fee Basic FormulaStudy Session: Water and Sewer Capacity and Connection FeesValue of Available New Customer System Capacity XCapacity Demands=Available Capacity (EDU)Capacity and Connection Fee Fee ComponentsBuy-In Component -Original cost of existing assets adjusted to a replacement valueExpansion Component -Planned future capital improvements needed to serve future capacityDebt Service Component -Financing cost associated with expansion-related projects Study Session: Water and Sewer Capacity and Connection Fees Methodology for Determining FeesUse “combined methodology”Capacity in existing backbone system plus future improvementsBuy-In (Existing assets)Use system asset inventory recordsReplacement cost new less depreciationUse only those costs that are capacity fee eligibleDivided by build-out equivalent dwelling unitsIncremental (Future assets)Use current capital improvement planInclude only capacity fee eligible projectsDivided by future equivalent dwelling unitsStudy Session: Water and Sewer Capacity and Connection Fees Capacity and Connection FeesEstablish the reasonable relationship between system capacity and needs of development and the fee to be imposedShould not exceed the calculated costAre restricted to use to growth related capital and debt serviceStudy Session: Water and Sewer Capacity and Connection Fees Water and Sewer Development Impact Fees are part of total fee burden on new developmentThe City was provided a recommendation that the total fee burden should not exceed 15 percent of the single family residential unit costStudy Session: Water and Sewer Capacity and Connection Fees RecommendationReceive a presentation on the development of a Water and Sewer Capacity and Connection Fee Study in a study session and provide feedback on the proposed approach.Study Session: Water and Sewer Capacity and Connection Fees Questions for City Council DirectionYes No1. Is the name change from Water and SewerDevelopmentImpact Feesto Water and SewerCapacity and ConnectionFeeshelpful to more clearly communicate the serviceprovided?2. Should the City’s Water Capacity and Connection Feeinclude:a. The water assets identified in the prior water developmentimpact fee study?b. All existing and future water assets that provide capacity toserve new development?3. Should the City’s Sewer Capacity and Connection Feeinclude:a.The wastewater assets identified in the prior sewerdevelopment impact fee study?b.All existing and future wastewater assets that providecapacity to serve new development in the Sewer Capacityand Connection Fees?4. Should the City eliminate area‐specific sewer CatchmentArea fees in favor of one citywide Sewer Capacity andConnection Fee?Study Session: Water and Sewer Capacity and Connection Fees Study Session: Water and Sewer Capacity and Connection Fees $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000Annual Development Impact Fees CollectedWater Annual Average: $1,482,339Sewer Annual Average: $483,390WaterSewer