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City Council Staff Report
November 14, 2017
Agenda Item No. 15
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: Dan Matusiewicz, Finance Director - 949-644-3123,
dmatusiewicz@newportbeachca.gov
PREPARED BY: Rukshana Virany, Accounting Manager
rvirany@newportbeachca.gov
PHONE: 949-644-3146
TITLE: Annual Reporting on Development Impact Fees & Development
Agreements
ABSTRACT:
Pursuant to the Mitigation Fee Act (Government Code Section 66000, et seq.), the City
is required to report on the receipt and use of development impact fees.
Regarding Development Agreements (Government Code Section 65865(e)), the City is
required to comply with the reporting requirements in Government Code Section 66006
with respect to any fee the City receives or cost it recovers.
RECOMMENDATION:
a) Determine that the action is exempt from the California Environmental Quality Act
(CEQA) pursuant to Sections 15060(c)(2) and 15060(c)(3) of the CEQA Guidelines
because it will not result in a physical change to the environment, directly or indirectly;
and
b) Receive, review and file the Annual Reports on Development Impact Fees
FUNDING REQUIREMENTS:
There is no fiscal impact related to this item.
DISCUSSION:
The Mitigation Fee Act (hereafter "the Act") requires each agency that imposes
development impact fees to submit annual and five-year reports providing specific
information about the receipt and use of such fees. Fees collected must be placed in
separate accounts and not commingled with other sources of general revenues. Interest
on each account must be credited to that account and used only for the purpose for which
the fees were collected. The Act also requires that the City make periodic findings in order
to justify continued receipt of unexpended funds, or possibly be subject to refunding a
portion of such funds.
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Annual Reporting on Development Impact Fees & Development Agreements
November 14, 2017
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Although the Act does not apply to Developer Agreements, the reporting requirements on
both the Development Impact Fee and Developer Agreements are the same and fall
under Government Code Section 66006.
Section 66006(b) of the Act requires that within 180 days after the close of the fiscal year,
the City must make available to the public a brief description of the fee, amount of the
fee, beginning and ending balances of the account or fund for the fiscal year, and amount
of fees collected and the interest earned. The Act also requires identification of each
public improvement on which the fees were expended and the amount of the expenditures
on each improvement, an approximate date by which the construction of the public
improvement will commence, a description of each inter -fund transfer or loan made from
the account or fund, and the amount of any refunds made due to the inability to expend
impact fees. Section 66001(d) provides that, for the fifth fiscal year following the first
deposit into the account or fund and every five years thereafter, the City shall make
findings with respect to any portion of the fee remaining unexpended, whether committed
or uncommitted.
The City is in conformance with the Act, is not subject to any refunding requirements, and
the City has Fair Share Fees as the only source of reportable impact fees. Regarding
Development Agreements, the City has three sources of reportable Development
Agreements: the New Home Company Development Agreement, the Newport Beach
Country Club Development Agreement and Uptown Newport Development Agreement.
On March 26, 2013, Council adopted Policy 1-13, which established a funding source for
and the creation of the Public Arts and Cultural Facilities Fund. Two percent of all public
benefit fees received pursuant to future Development Agreements, would be transferred
to this fund, for the acquisition, installation and maintenance of art structures in public
places throughout the City. On August 8, 2017, the City Council approved Resolution
No. 2017-55 which deleted, among others, Policy 1-13. The attached reports cover the
period of financial activity (July 1, 2016 and June 30, 2017) prior to when Policy 1-13 was
deleted. While the report makes several references to the transfer of developer funds
into the Public Arts and Cultural Facilities Fund, no such transfers will appear in
subsequent reports starting in Fiscal Year 2017-2018. On September 12, 2017, the City
Council authorized the transfer of the total remaining balance of funds in the Public Arts
and Cultural Fund to the Fire Station Fund per the Facilities Financing Plan. These funds
will be used in part for the purchase of land to build the new Lido Fire Station 2. The Public
Arts and Cultural Fund is currently no longer active.
With the exception of the transfers to the Public Art and Cultural Facilities Fund and the
Uptown Newport Development Agreement, in which the first deposit was received during
the current reporting period, all funds have been expended in the last year and, as a
result, the City has nothing to report under the five-year reporting requirement.
Attachments A and B provide additional narrative and all the required information related
to the annual review and accounting of applicable development impact fees and
Development Agreements, as well as periodic findings concerning unexpended funds.
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Annual Reporting on Development Impact Fees & Development Agreements
November 14, 2017
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ENVIRONMENTAL REVIEW:
Staff recommends the City Council find this action is not subject to the California
Environmental Quality Act (CEQA) pursuant to Sections 15060(c)(2) (the activity will not
result in a direct or reasonably foreseeable indirect physical change in the environment)
and 15060(c)(3) (the activity is not a project as defined in Section 15378) of the CEQA
Guidelines, California Code of Regulations, Title 14, Chapter 3, because it has no
potential for resulting in physical change to the environment, directly or indirectly.
NOTICING:
The agenda item has been noticed according to the Brown Act (72 hours in advance of
the meeting at which the City Council considers the item).
ATTACHMENTS:
Attachment A — Development Impact Fee Report Fiscal Year 2016-2017
Attachment B — Development Agreements Report Fiscal Year 2016-2017
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Attachment A
City of Newport Beach Development Impact Fee Report Fiscal Year 2016-2017
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City of Newport Beach
Development Impact Fee Report
Fiscal Year 2016-2017
Background
The City's Fair Share Fee program was originally adopted in 1984, updated in 1994 and adjusted
periodically based upon the consumer price index. The purpose of the Fair Share Fee program is
to equitably distribute the cost of traffic congestion reduction improvements to the future
development that generates the need for such projects. The fair share traffic contribution is
based upon the unfunded portion of the estimated construction cost of the total circulation
system roadway improvements necessary to implement the master plan of streets and highways
(net roadway costs), and the total number of vehicle trips anticipated as a result of trend growth.
The Mitigation Fee Act, Government Code §66000 et seq., (the "Act"), the bulk of which were
adopted as 1987s AB 1600 and contains what are commonly referred to as "AB 1600
requirements". The Act governs the establishment and administration of development impact
fees paid by new development projects for public facilities needed to serve new development.
Fees must be separately accounted for and used for the specific purpose for which the fee was
imposed.
Annual Reporting
The Act requires that the City prepare an annual report detailing the status of collected
development impact fees as defined in the Act. The annual report must be made available to the
public and presented to the City Council not less than fifteen (15) days after it is made available
to the public at the next regularly scheduled City Council meeting. The meeting before the City
Council must be held within one hundred eighty (180) days of the end of the fiscal year. The
report must include the type of fee, beginning and ending balances, the amount of fees collected
and interest earned, expenditures by type, a description of interfund transfers or loans, and the
amount of any refunds made.
Excluded from this report are types of developer fees that are not subject to the reporting
requirements of the Act. For example, fees collected pursuant to the City's zoning powers, rather
than pursuant to the Act, are in -lieu housing fees, public art -in -lieu fees and park -in -lieu fees.
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Annual Report
To comply with Government Code §66006, the following information regarding AB 1600 fees is
presented:
1) A brief description of the type of fee in the account or fund:
Fair Share Fees - These fees provide funding to accommodate traffic generated
by future development within the City and are separately accounted for in the
Circulation & Transportation Fund.
2) The amount of the Fair Share Fee:
Fair Share rate is $203.29 per trip for Fiscal Year 2016-2017.
3) The Beginning & Ending balance of the account or fund:
See attached Financial Report.
4) The amount of fees collected and interest earned:
See attached Financial Report.
5) An identification of each public improvement on which fees were expended and the
amount of the expenditures on each improvement, including the total percentage of the
cost of the public improvement that was funded with the fees:
See attached Financial Report.
6) An identification of an approximate date by which the construction of the public
improvements will commence if the City determines that sufficient funds have been
collected to complete financing on an incomplete public improvement, as identified in
the City's master plans, and the public improvement remains incomplete:
New Fiscal Year 2016-2017 public improvement projects are underway and
expected to be completed in 2019.
7) A description of each interfund transfer or loan made from the account or fund, including
the public improvement on which the transferred or loaned fees will be expended, and in
the case of an interfund loan, the date on which the loan will be repaid, and the rate of
interest that the account or fund will receive on the loan:
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No interfund transfers or loans were made during the fiscal year.
8) The amount of refunds or any allocation made pursuant to subdivision (f) of Section
66001.
No refunds were made during the fiscal year.
Financial Report
Fair Share Revenues, Expenditures & Changes in Fund Balance
FY 2016-2017
Total Project
Costs
Fair Share
(FY Only)
Funded
Revenues:
Fair Share Fees $ 397,525
Investment Income 3,669
Total Revenues 401,195
Expenditures:
Capital Improvement Projects
Traffic Signal Modernization Phase 8 (14001-980000-15T11) $ (17,784) (76,366) 23.3%
CDM Bypass Plan Studies (14001-980000-16T11) (33,420) (33,420) 100.0%
Total Expenditures (51,204) (109,786)
Net Change in Fund Balance 349,991
Fund Balance, Beginning $ 1,309,452
Fund Balance, Ending $ 1,659,443
Description of Projects
Traffic Signal Modernization Phase 8 (Project 15T11)
Traffic Signal Modernization is a multi-year, multi -phased program to update the City's traffic
signal system. Phase 8 is the final phase of the improvement program. It includes installation of
new hardware, fiber optic cable upgrades and CCTV cameras to intersections. The project will
also complete gaps in the fiber optic communication network and is expected to be completed
by the end of 2017.
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Corona del Mar (CDM) Bypass Plan Studies (Project 16T11)
This project studies traffic patterns and routes around Corona del Mar and prepares a signage
plan to use electronic changeable message signs to provide real-time data to motorists. The aim
is to address congestion on Coast Highway in Corona del Mar. The study also reviews
infrastructure and tolling information on SR73 to encourage alternate routes around Corona del
Mar. The study is expected to be completed in 2018 and construction expected to start soon
after.
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Attachment B
City of Newport Beach Development Agreements Report Fiscal Year 2016-2017
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City of Newport Beach
Development Agreements Report
Fiscal Year 2016-2017
Background
A Development Agreement ("DA") is a contract between a local jurisdiction and a person who
has ownership or control of property within the jurisdiction. The purpose of the agreement is to
specify the standards and conditions that will govern development of the property. The
development agreement provides assurance to the developer that he/she may proceed to
develop the project subject to the rules and regulations in effect at the time of approval - the
development will not be subject to subsequent changes in regulations.
DA should also benefit the local jurisdiction. The city or county may include conditions
(mitigation measures) that must be met to assure that a project at a specific location does not
have unacceptable impacts on neighboring properties or community infrastructure. The
agreement may clarify how the project will be phased, the required timing of public
improvements, the developer's contribution toward funding system -wide community
improvements, and other conditions. The agreement can also facilitate enforcement of
requirements, since it is a contract that details the obligations of the developer and local
jurisdiction.
In March 2013, the City Council adopted Council Policy 1-13 establishing a Public Art and
Cultural Facilities Fund, and a funding source for the acquisition, installation, management and
maintenance of Public Art without adopting or imposing new fees or charges. With the
adoption of the policy, the council authorized the deposit of two percent of the unallocated
public benefit fees received by the City from development agreements into the Public Arts and
Cultural Facilities Fund. These funds were originally established to provide for the acquisition
and maintenance of permanent art structures and installations as identified in the Newport
Beach Master Arts and Culture Plan. On August 8, 2017, the City Council approved Resolution
No. 2017-55 which deleted, among others, Policy 1-13. This report covers the period of financial
activity (July 1, 2016 and June 30, 2017) prior to when Policy 1-13 was deleted. While the report
makes several references to the transfer of developer funds into the Public Arts and Cultural
Facilities Fund, no such transfers will appear in subsequent reports starting in FY 2017-18. On
September 12, 2017, the City Council authorized the transfer of the total remaining balance of
funds ($804,393) in the Public Arts and Cultural Fund to the Facilities Financing Plan Fund.
These funds will be used in part for the purchase of land to build the new Lido Fire Station 2.
The Public Arts and Cultural Fund is currently no longer active.
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Annual Reporting
For DAs entered into or after January 1, 2004, Government Code §65865 (e) requires that the
City shall comply with the reporting requirements pursuant to Government Code §66000, with
respect to any fee the City receives or cost it recovers. Government Code §66006 requires the
City to submit annual and five-year notices detailing the status of collected public benefit fees,
and be placed on the agenda for review at a public meeting not less than fifteen (15) days after
the report is made available to the public. The meeting before the City Council must be held
within one hundred eighty (180) days of the end of the fiscal year. The report must include the
beginning and ending balances, the amount of fees collected and interest earned, expenditures
by type, a description of interfund transfers or loans, and the amount of any refunds made.
Excluded from this report are types of developer fees that are not subject to the reporting
requirements under Government Code §65865(e). For example, these include fees collected
pursuant to the City's zoning powers, such as in -lieu housing fees, and park -in -lieu fees.
Annual Report
To comply with Government Code §66006, the following information regarding DA Fee is
presented:
1) A brief description of the type of public benefit fee in the account or fund:
a) New Home Company Development Agreement — On January 10, 2006, the City
Council adopted Resolution No. 2006-2 permitting the development of 79
condominiums (Santa Barbara Condominium project) on a 4.25 -acre site located
at 900 Newport Center Drive. Subsequently the City Council adopted a new
Housing Element and approved the Affordable Housing Implementation Plan on
August 14, 2007, per Resolution No. 2007-058. The resolution also approved the
Memorandum of Understanding ("MOU") between the City and the Developer
establishing an understanding that a development agreement would be
prepared outlining the provisions to be included in the development agreement.
On February 28, 2012, the City Council adopted Resolution No. 2012-19
approving a Memorandum of Agreement ("MOA") between the City Council and
New Home Company, waiving the requirement of a development agreement for
the Santa Barbara Condominium project. The MOA specifies the term, permitted
uses, public benefits fee, in addition to the housing and park fees. Public benefit
fees were required to be paid by New Home Company as part of the MOA, and
are accounted for in the Facilities Financing Replacement Fund.
b) Newport Beach Country Club Development Agreement — On January 24, 2012,
the City Council adopted Ordinance No. 2012-5 approving and adopting a
Development Agreement between the City and Newport Beach Country Club
permitting the reconstruction of the golf clubhouse to a maximum of 56,000
square feet. The DA specifies the term, permitted uses, public benefits and
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dedication of street right-of-way and open space. Public benefit fees were
required to be paid by Newport Beach Country Club as part of the DA approval,
and are accounted for in the Facilities Financing Replacement Fund.
c) Uptown Newport Development Agreement — On March 12, 2013 the City Council
adopted Ordinance No. 2013-6 approving the Development Agreement for the
development of a 25 -acre, mixed-use residential project consisting of 1,244
residential dwelling units, two one -acre public parks, and 11,500 square feet of
retail use located at 4311-4321 Jamboree Road. On April 28, 2015 the City
Council approved the First Amendment to the Development Agreement that
delayed the timing of payment of public benefit fees and park in -lieu fees. The
DA specifies the term, permitted uses, public benefits fees, park in -lieu fees,
dedication of park land and open space. Public benefit fees were required to be
paid by Uptown Newport, LP as part of the DA approval, and are accounted for in
the Facilities Financing Replacement Fund.
2) The amount of the DA fees:
a) New Home Company Development Agreement — $63,291 per residential unit for
79 units concurrent with certificate of occupancy. Total of $3,354,434 was
received in September 2015. Two percent of this, $67,089, was transferred to
the Public Arts and Cultural Facilities Fund. The balance at June 30, 2016 was
$2,761,324.
b) Newport Beach Country Club Development Agreement — $10 per -square -foot of
construction for the proposed gold clubhouse at the issuance of the first building
permit. Total of $562,196 was received in December 2014Two percent of this,
$11,244, was transferred to the Public Arts and Cultural Facilities Fund. They
added a 903 -square foot addition at $10.25 per -square -foot for an additional
amount of $9,256, which was received in August 2016. Two percent of this,
$185, was transferred to the Public Arts and Cultural Facilities Fund.
c) Uptown Newport Development Agreement — $34,826 per residential unit for 462
units at the issuance of building permits for construction. Total of $16,089,612
was received in May 2017. Two percent of this, $321,792, was transferred to the
Public Arts and Cultural Facilities Fund.
3) The Beginning and Ending balance of individual DAs:
See attached Financial Report.
4) The amount of DA fees collected and interest earned:
See attached Financial Report.
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5) An identification of each public improvement on which fees were expended and the
amount of the expenditures on each improvement, including the total percentage of the
cost of the public improvement that was funded with the fees:
See attached Financial Report.
6) An identification of an approximate date by which the construction of the public
improvements will commence if the City determines that sufficient funds have been
collected to complete financing on an incomplete public improvement, as identified in
the City's master plans, and the public improvement remains incomplete:
New Home and Newport Beach Country Club development agreement funds have all
been expended. Uptown Newport development agreement funds are expected to be
expended by 2019. The portion of funds transferred to the Public Art and Cultural
Facilities Funds will be expended in 2018.
7) A description of each interfund transfer or loan made from the account or fund,
including the public improvement on which the transferred or loaned fees will be
expended, and in the case of an interfund loan, the date on which the loan will be
repaid, and the rate of interest that the account or fund will receive on the loan:
a) New Home Company Development Agreement — Two percent of the public
benefit fees, $67,089, was transferred to the Public Arts and Cultural
Facilities fund in FY 2015-16. There were no interfund loans made during this
fiscal year.
b) Newport Beach Country Club Development Agreement — Two percent of the
public benefit fees, $11,244 and $185, was transferred to the Public Arts and
Cultural Facilities fund in FY 2015-16 and 2016-17 respectively. There were
no interfund loans made during the fiscal year.
c) Uptown Newport Development Agreement — Two percent of the public
benefit fees, $321,792, was transferred to the Public Arts and Cultural
Facilities fund. There were no interfund loans made during the fiscal year.
The amount of refunds made pursuant to subdivision (f) of Government Code §66001
any allocation pursuant to subdivision (f) of Government Code §66001.
No refunds were made during the fiscal year.
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Financial Reports
New Home Company Development Agreement
FY 2016-17
%
Developer
Total Project
Developer
Costs
Agreement
(FY Only)
Funded
Revenues:
Funded
Revenues:
Developer Fees $ -
Interest Income -
Developer Fees
$
Total Revenues -
Expenditures: $ -
107
Transfers In/(Out):
Total Revenues
Transfer Out - Marina Park fund $ (2,761,324) 1
(43,062) 1
6412.4%
Total Transfers (2,761,324)
(43,062)
Net Change in Fund Balance (2,761,324)
$
-
Fund Balance, beginning $ 2,761,324
Transfers In/(Out):
Fund Balance, ending $ -
1 Costs for capital projects thatarefunded bythe Facilities Financing Plan Fund, such as Marina
Park, are reimbursed
bythe
Facilities Financing Plan Fund after all costs have been incurred. The transfer out recognizes costs incurred in prior fiscal years.
Newport Beach Country Club Development Agreement
FY 2016-17
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Total Project
Developer
Costs
Agreement
(FY Only)
Funded
Revenues:
Developer Fees
$
9,256
Interest Income
107
Total Revenues
9,363
Expenditures:
$
-
Transfers In/(Out):
Transfer Out - West Newport Community Center
$
(9,178)
(130,028)
7.1%
Transfer Out - Public Arts and Cultural Facilities Fund
(185)
Total Transfers
(9,363)
(130,028)
Net Change in Fund Balance
-
Fund Balance, beginning
$
-
Fund Balance, ending
$
-
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Uptown Newport Development Agreement
FY 2016-17
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