AB 1600 Development Impact Fee Reports

Development Impact Fee Report

The California Mitigation Fee Act (Gov. Code §§ 66000 et seq.) establishes requirements for how impact fees are collected, managed, reported, and, if necessary, refunded. Provided below are the City’s Annual and Five-Year Development Impact Fee Reports, prepared in accordance with the Act.

Annual Development Impact Fee Reports

5-Year Development Impact Fee Reports

Annual Reporting Requirements

Within 180 days after the end of each fiscal year, the City must make the following information available to the public for each impact fee fund:

  1. Description of the type of fee
  2. The amount of each fee
  3. Beginning and ending fund balances
  4. The amount of fees collected and interest earned
  5. Public improvements funded, including expenditures and fee share of total cost
  6. Status and timing of ongoing or planned improvements
  7. Details on interfund transfers or loans, including interest rates, repayment dates, and a description of the improvement on which the transfer or loan will be expended
  8. Refunds or allocations, if applicable

The City Council must review the report at a public meeting at least 15 days after it is released.

Similar annual disclosure requirements apply to capacity charges, including fund balances, revenues, expenditures, completed projects, and planned improvements.

Five-Year Reporting Requirements

Every five years, the City must evaluate any unspent impact fee revenues and make findings that:

  1. Identify the purpose of the fees
  2. Demonstrate a reasonable relationship between the fees and their use
  3. Identify all funding sources needed to complete projects
  4. Provide estimated timelines for completing project funding

If these findings are not made, the City may be required to refund unspent fees. Once sufficient funds are collected for a project, the City must also identify an estimated construction start date within 180 days of that determination.