Item 2a

Impact Fee Advisory Committee – March 4, 2020

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CITY OF AUSTIN, TEXAS AUSTIN WATER SEMI-ANNUAL IMPACT FEE COLLECTION REPORT April 1, 2019 through September 30, 2019 (Close II) City of Austin | Austin Water P.O. Box 1088 Austin, TX 78767 AustinWater.org MEMORANDUM To: From: Date: Subject: Martin Tower, P.E., Supervising Engineer, Austin Water Christina Romero, MSA, Financial Manager III, Austin Water March 3, 2020 Semi-Annual Impact Fee Collections Report April 1, 2019 to September 30, 2019 (Close II) The Semi-Annual Impact Fee Collections Report as of September 30, 2019 (Close II) is attached for your reference. The report is based on financial information reported in the City’s accounting system, ADV3, and in AMANDA, one of the City’s accounts receivable systems. Water fees collected during this six-month reporting period were $2,999,157 higher than the amount collected during the April through September reporting period a year prior; wastewater fees collected were $896,470 higher than those collected during the same period one year ago. Interest earnings for the six-month period equaled $327,909. The combined utility impact fees collected, plus interest, during the six-month period totaled $20,620,390. Of this total, $15,117,100 was for water and $5,503,289 was for wastewater. Total combined utility impact fees collected, plus interest, since the adoption of the current ordinance on June 20, 1990, through September 30, 2019, equal 326,200,109. Of this total, $217,816,346 was collected for water and $108,383,763 was collected for wastewater. A combined total of $34.2 million of the fund balance was used to defease debt in the month of May 2019. Of this defeasance total, $24.8 million was used to defease water debt and $9.4 million was used to defease wastewater debt. Due to the defeasance of debt, there were no impact fee transfers in FY19 for debt service. As of September 30, 2019 (Close II), the cash balances in the water and wastewater impact fee funds were $27,734,587 and $7,099,817 respectively, for a combined total of $34,834,404. The report was revised to incorporate number of service units waved listed on page 14. Please let me know if you have any questions or need additional information. I can be reached at 512- 972-0122. Cc: Greg Meszaros, Director David Anders, Assistant Director, Financial Services Jonathan Orenstein, Financial Manager III, Consumer Services Division Teresa Lutes, P.E., Managing Engineer, Systems Planning Division Attachment: Semi-Annual Impact Fee Collections Report Semi-Annual Impact Fee Collections October 1, 2016 through March 31, 2017 Texas Local Government Code, Chapter 395, Section 395.058, requires that the Impact Fee Advisory Committee “file semiannual reports with respect to the progress of the capital improvements plan and report to the political subdivision any perceived inequities in implementing the plan or imposing the impact fee.” This report supports the committee by providing financial information about the collection of impact fees, and the value of fee waivers and exemptions. Waivers are granted for policy reasons or are negotiated by City Council; exemptions are allowed under legal code or statute. In this report waivers and exemptions are grouped into one “waivers/exemptions” category. Adjustments are also made in situations in which fees are not owed. Since adjustments are not comparable to waivers/exemptions and do not affect the reporting of fee collection data, adjustments are not included in this report. Impact fees are collected, waived/exempted, and adjusted by both Water and Wastewater. The charts below provide a summary of the value of impact fees collected and the amount waived/exempted, and the type of waivers/exemptions granted. Although collection information is available from the date of impact fee implementation in 1990, data is presented for the most recent five fiscal years only. Charts 1 through 3 (pages 1 and 2) detail the impact fees collected by the Combined utility, Water, and Wastewater, detailing fee collection and interest earnings. These charts report data by fiscal year. Charts 4 and 5 (pages 3 and 4) detail the total amount waived/exempted by the Water utility, and the value of waivers/exemptions by category. These charts report data on a semi-annual basis, with reporting periods spanning October 1 through March 31, and April 1 through September 30. Charts 6 and 7 (pages 5 and 6) are similar to Charts 4 and 5 but report the information regarding waivers/exemptions granted by the Wastewater utility. Charts 8 and 9 (page 7) report Capital Recovery Fee Collections by month for the current and prior fiscal years for Water and Wastewater. Chart 10 (page 8) reports Fee Waiver by month and by type for the current fiscal year. The supporting documentation listed below follows Charts 1–8. Page 9: Impact Fee Collections Summary  Current Six - Month Period  Inception to Date Page 10: Fiscal Year to Date Impact Fee Collections, by Zone Page 11: Impact Fee Report by Fund, Inception through September 30, 2019 Page 12: Impact Fee Report by Zone, Inception through September 30, 2019 Page 13: Impact Fee Collections and Units, for MUD and Wholesale Customers Page 14: Summary of Impact Fee Waivers/Exemptions, by Type Page 15: Summary of Water Impact Fee Collections and Waivers/Exemptions Page 16: Summary of Wastewater Impact Fee Collections and Waivers/Exemptions Semi-Annual Impact Fee Collections Report April 1, 2019 through September 30, 2019 (Close II) Chart 1: Combined Utility Impact Fee Collections e u n e v e R e u n e v e R $40,000,000 $36,000,000 $32,000,000 $28,000,000 $24,000,000 $20,000,000 $16,000,000 $12,000,000 $8,000,000 $4,000,000 $0 $28,000,000 $24,000,000 $20,000,000 $16,000,000 $12,000,000 $8,000,000 $4,000,000 $0 Source FY2015 FY2016 FY2017 FY2018 FY 2019 (Close II) Interest Earned $16,105 $100,706 $203,356 $496,426 $723,040 Impact Fees $18,821,805 $25,149,781 $29,807,090 $30,366,521 $35,384,631 Chart 2: Water Impact Fee Collections Source FY2015 FY2016 FY2017 FY2018 Interest Earned $11,354 $76,295 $156,555 $378,668 Impact Fees $13,368,384 $18,212,511 $21,584,256 $21,895,192 $25,781,814 FY 2019 (Close II) $571,587 1 Semi-Annual Impact Fee Collections Report April 1, 2019 through September 30, 2019 (Close II) Chart 3: Wastewater Impact Fee Collections Source FY2015 FY2016 FY2017 FY 2018 FY 2019 (Close II) Interest Earned $4,751 $24,411 $46,801 $117,757 $151,454 Impact Fees $5,453,421 $6,937,270 $8,222,834 $8,471,329 $9,602,817 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 e u n e v e R 2 Semi-Annual Impact Fee Collections Report April 1, 2019 through September 30, 2019 (Close II) Chart 4: Water Impact Fees and Waivers/Exemptions $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 t n u o m A l a t o T Mar-15 Sep-15 Mar-16 Sep-16 Mar-17 Sep-17 Mar-18 Sep-18 Mar-19 Sep -19 (Close II) Waivers/Exemptions $479,640 $1,300,484 $1,254,122 $1,877,971 $2,969,632 $1,679,582 $2,193,028 $2,461,883 $1,075,475 $1,855,040 $5,422,425 $7,945,959 $7,912,390 $10,300,121 $9,959,998 $11,624,258 $10,054,023 $11,855,569 $10,927,088 $14,854,726 $5,902,065 $9,246,443 $9,166,512 $12,178,092 $12,929,630 $13,303,840 $12,247,051 $14,317,452 $12,002,563 $16,709,766 8.1% 14.1% 13.7% 15.4% 23.0% 12.6% 17.9% 17.2% 9.0% 11.1% Water Impact Fees Total Fees and Waivers/Exemptions Waivers as % of Fees & Waivers 3 Semi-Annual Impact Fee Collections Report April 1, 2019 through September 30, 2019 (Close II) Chart 5: Water Impact Fee Waivers/Exemptions by Type Waiver/Exemption Type Mar-15 Sep-15 Mar-16 Sep-16 Mar-17 Sep-17 Mar-18 Sep-18 Mar-19 Sep-19 (Close II) Affordable Housing Annexation Government Other Waivers $0 $0 Council Developer Agreements $205,215 $127,600 $132,400 $393,237 $471,863 $401,031 $452,391 $534,800 $309,000 $252,475 $234,075 $1,065,813 $1,064,103 $1,348,243 $1,609,920 $1,040,560 $1,401,638 $1,660,238 $500,125 $1,314,965 $700 $0 $3,750 $0 $0 $0 $0 $0 $5,621 $21,045 $79,041 $154,068 $97,341 $12,000 $85,800 $14,400 $40,350 $100,750 $36,574 $53,700 $733,782 $140,650 $339,000 $254,845 $180,550 $273,200 $0 $0 Total Waivers/ Exemptions $479,640 $1,300,484 $1,254,122 $1,877,971 $2,969,632 $1,679,582 $2,193,028 $2,461,883 $1,075,475 $1,855,040 4 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 d e v a W i t n u o m A Semi-Annual Impact Fee Collections Report April 1, 2019 through September 30, 2019 (Close II) Chart 6: Wastewater Impact Fees and Waivers/Exemptions $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 t n u o m A l a t o T Mar-15 Sep-15 Mar-16 Sep-16 Mar-17 Sep-17 Mar-18 Sep-18 Mar-19 Sept-19 (Close II) Waivers/Exemptions $246,969 $582,769 $556,050 $797,361 $1,149,036 $698,709 $936,663 $965,188 $464,675 $739,644 $2,367,871 $3,085,550 $3,133,814 $3,803,456 $3,861,518 $4,361,317 $3,930,044 $4,541,285 $4,165,063 $5,437,755 $2,614,840 $3,668,319 $3,689,864 $4,600,817 $5,010,554 $5,060,026 $4,866,706 $5,506,473 $4,629,738 $6,177,399 9.4% 15.9% 15.1% 17.3% 22.9% 13.8% 19.2% 17.5% 10.0% 12.0% WW Impact Fees Total Fees and Waivers/Exemptions Waivers as % of Fees & Waivers 5 Semi-Annual Impact Fee Collections Report April 1, 2019 through September 30, 2019 (Close II) Chart 7: Wastewater Impact Fee Waivers/Exemptions by Type $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 d e v a W i t n u o m A Waiver/Exemption Type Mar-15 Sep-15 Mar-16 Sep-16 Mar-17 Sep-17 Mar-18 Sep-18 Mar-19 Affordable Housing $116,069 $464,469 $455,550 $559,811 $673,686 $434,634 $669,063 $664,088 $259,475 $553,469 Annexation $10,000 $3,200 $22,800 $13,000 $6,400 $13,800 $0 Council Developer Agreements $101,000 $67,000 $167,800 $137,400 $180,100 $182,100 $193,200 $116,900 $18,600 $57,900 Government Other Waivers $0 $2,000 $4,800 $17,500 $41,500 $0 $13,200 $19,900 $46,100 $19,200 $29,450 $283,450 $71,700 $107,900 $75,100 $109,200 $19,200 $58,375 $0 $0 Total Waivers/ Exemptions $246,969 $582,769 $556,050 $797,361 $1,149,036 $698,709 $936,663 $965,188 $464,675 Sept 19 (Close II) $0 $53,775 $23,200 $739,644 6 Semi-Annual Impact Fee Collections Report April 1, 2019 through September 30, 2019 (Close II) Capital Recovery Fee Collections Chart 8: Water CRF Collections by Month Oct Water FY'19 Actual 1.55 FY'18 Actual 1.97 Nov Dec 1.77 1.77 1.58 1.47 Jan 2.00 1.46 Feb Mar 2.54 1.61 2.14 1.60 Apr May 1.94 2.10 2.42 1.53 Jun 2.65 1.87 Jul 1.79 2.49 Aug 3.32 2.25 Sep Total 3.32 26.35 1.51 22.28 Chart 9: Wastewater CRF Collections by Month Oct Wastewater FY'19 Actual 0.58 FY'18 Actual 0.71 Nov Dec 0.68 0.65 0.62 0.58 Jan 0.78 0.60 Feb Mar 0.95 0.61 0.79 0.68 Apr May 0.61 0.82 0.94 0.59 Jun 0.95 0.66 Jul 0.73 1.01 Aug 1.16 0.86 Sep Total 9.75 1.23 0.54 8.59 Combined FY'19 Actual FY'18 Actual Oct 2.13 2.68 Nov Dec 2.42 2.45 2.05 2.20 Jan 2.78 2.06 Feb Mar 2.22 3.50 2.29 2.94 Apr May 2.92 2.55 2.12 3.36 Jun 3.60 2.52 Jul 2.52 3.50 Aug 4.48 3.12 Sep Total 4.55 36.11 2.04 30.87 7 ) $ ( s r a l l o D f o s n o i l l i M ) $ ( s r a l l o D f o s n o i l l i M Semi-Annual Impact Fee Collections Report April 1, 2019 through September 30, 2019 (Close II) Chart 10: Fee Waivers by Month 1,050 1,000 950 900 850 800 750 700 650 600 550 500 450 400 350 300 250 200 150 100 50 0 ) $ ( s r a l l o D f o s d n a s u o h T City Council Waivers Community Garden Fire Protection School Waivers Smart Housing State of Texas Jan Feb Mar Dec 0.00 Apr May Oct 66.10 0.70 61.35 0.00 Nov 5.10 87.40 110.20 43.10 114.00 74.90 75.10 0.00 0.00 0.70 4.35 20.45 69.85 0.00 0.00 Total 732.15 1.40 638.05 125.60 314.50 110.55 86.60 19.73 98.40 129.83 114.63 212.93 234.25 197.21 301.93 807.50 2,628.03 9.60 0.00 60.80 53.75 24.65 50.75 13.90 74.10 0.00 Sep 94.45 0.00 47.20 108.10 17.60 0.00 Jun 48.30 0.00 53.20 0.00 Jul 0.00 0.00 83.60 20.00 Aug 13.50 0.00 0.00 9.60 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Note: Combined water and wastewaters fee waivers Definitions: Council Approved Waivers: This is for Council agreements/ordinances specifying the waiver of impact fees. Community Garden: An impact fee may not be assessed on a city-supported community garden. Fire Protection: An impact fee may not be collected for a connection that is used to provide fire protection capacity only. School Waivers: A school district is not required to pay impact fees imposed under this chapter. Senate Bill 883 Smart Housing: May not exempt more than 1,500 service units of affordable housing constructed each fiscal year from the requirement to pay impact fees. Service units of affordable housing within the development known as Robert Mueller Municipal Airport development. State of Texas: An impact fee may not be collected for a connection for a state owned building or property that is entirely occupied by a state agency. 8 City of Austin, Texas Austin Water Impact Fee Collections Summary Austin Water Description Water Wastewater Total SIX MONTHS ENDED: April 1, 2019 through September 30, 2019 Total Dollar Value of Taps & Connections Impact Fee Waivers/Exemptions Net Impact Fees Collected $ 16,709,766 (1,855,040) 14,854,726 $ 6,177,399 (739,644) 5,437,755 $ 22,887,165 (2,594,684) 20,292,481 Interest Earnings $ 262,375 $ 65,535 $ 327,909 Total Impact Fees Collected $ 15,117,100 $ 5,503,289 $ 20,620,390 INCEPTION TO DATE: June 20, 1990 – September 30, 2019 (Close II) Total Impact Fees collected by the City of Austin since the adoption of the current Impact Fee Ordinance from June 1990 (19900607-F) to-date are shown below. Total Impact Fees Collected $ 212,346,378 5,469,968 217,816,346 $ 105,313,118 3,070,645 108,383,763 $ 317,659,496 8,540,614 326,200,109 $ (108,568,766) (35,506,672) (46,801,328) 795,007 27,734,587 $ (51,149,098) (18,995,655) (31,784,345) 645,152 7,099,817 $ (159,717,864) (54,502,327) (78,585,673) 1,440,158 34,834,404 Impact Fee Cash Balances Application of Impact Fee Funds for Debt Defeasance by Fiscal Year Impact Fees Collected Interest Earnings Used for Debt Defeasance Used for CIP* Used for Debt Service** Other Adjustments*** FY 1992 thru 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2002* thru 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2007** thru 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Application of Impact Fee Funds for Capital Projects by Fiscal Year Application of Impact Fee Funds for Debt Service by Fiscal Year (35,418,846) $ - (10,921,349) (17,428,571) (20,000,000) (24,800,000) (19,899,018) $ - (7,278,651) (4,571,429) (10,000,000) (9,400,000) (55,317,864) $ - (18,200,000) (22,000,000) (30,000,000) (34,200,000) TOTAL $ (108,568,766) $ (51,149,098) $ (159,717,864) $ (35,506,672) $ (18,995,655) $ (54,502,327) - - - - $ (35,506,672) - - - - $ (18,995,655) - - - - $ (54,502,327) TOTAL $ (40,501,328) (6,300,000) - - - - $ (46,801,328) $ (28,784,345) (3,000,000) - - - - (31,784,345) $ $ (69,285,673) (9,300,000) - - - - (78,585,673) $ * AW restricted the use of collected Impact Fees for defeasance of outstanding revenue bonds until FY 2002, at which time the AW's policy changed to allow Impact Fees to be used to fund certain major plant capacity improvements. ** In FY 2007, management decided to use Impact Fee collections to pay debt service. *** Includes transfers in for Fairway Ridge, Circle C, refunds and other miscellaneous adjustments. TOTAL 9 City of Austin, Texas Austin Water Fiscal Year to Date Impact Fee Collections, by Zone As of September 30, 2019 (Close II) 1st Qtr (FY) Oct–Dec 2018 2nd Qtr (FY) Jan–Mar 2019 3rd Qtr (FY) 4th Qtr (FY) Apr–June 2019 July–Sept 2019 FY Total FY Fee Units* DEVELOPMENT ZONE Water Impact Fees Wholesale Customers DWPZ ETJ DWPZ Inside DDZ ETJ DDZ Inside Urban CURE Gross Water Collections Wastewater Impact Fees Wholesale Customers DWPZ ETJ DWPZ Inside DDZ ETJ DDZ Inside Urban CURE Gross Wastewater Collections $ - 6,250 246,650 872,000 3,112,728 718,675 750 4,957,053 $ $ - 9,350 214,050 1,244,832 3,827,965 657,888 15,950 5,970,035 $ $ - 14,900 509,350 1,657,650 3,614,930 745,813 5,400 6,548,043 $ $ $ 86,400 14,900 496,675 1,933,100 4,587,773 1,182,435 5,400 8,306,683 $ $ 86,400 45,400 1,466,725 5,707,582 15,143,397 3,304,810 27,500 25,781,814 16 36 870 1,100 3,088 3,413 35 Interest Earnings $ 133,788 $ 175,424 $ 144,451 $ 117,923 $ 571,587 Total Water $ 5,090,841 $ 6,145,459 $ 6,692,494 $ 8,424,606 $ 26,353,400 8,557 $ $ 6,300 2,200 91,500 275,600 1,184,850 308,775 450 1,869,675 $ 9,800 - 82,200 477,700 1,448,600 269,788 7,300 2,295,388 $ $ $ 51,100 2,700 198,500 627,450 1,110,200 345,996 2,200 2,338,146 $ 35,200 1,950 210,575 714,600 1,702,353 434,931 - 3,099,609 $ $ $ 102,400 6,850 582,775 2,095,350 5,446,003 1,359,489 9,950 9,602,817 64 7 573 946 2,635 3,259 28 Interest Earnings $ 35,818 $ 50,101 $ 38,099 $ 27,436 $ 151,454 Total Wastewater $ 1,905,493 $ 2,345,489 $ 2,376,244 $ 3,127,045 $ 9,754,271 7,510 Combined Interest Earnings Combined Fee Collections TOTAL $ 169,606 $ 225,525 $ 182,550 $ 145,359 $ 723,040 $ $ 6,826,728 6,996,334 $ $ 8,265,422 8,490,948 $ $ 8,886,188 9,068,738 $ $ 11,406,293 11,551,652 $ $ 35,384,631 36,107,671 16,067 * Number of units were obtained from AMANDA, except wholesale. Wholesale units were derived from fee data from the accounting/financial system, ADV3. DWPZ: Drinking Water Protection Zone DDZ: Desired Development Zone ETJ: Extraterritorial Jurisdiction CURE: Central Urban Redevelopment Combined District 10 City of Austin, Texas Austin Water Impact Fee Report, by Fund Inception through September 30, 2019 (Close II) Purpose: To show five fiscal years of impact fee collections by fund and development zone type with inception to date totals. FY 2014–15 Oct–Sept FY 2015–16 Oct–Sept FY 2016–17 Oct–Sept FY 2017–18 Oct–Sept FY 2018–19 Oct - Sept Inception to Date Total DEVELOPMENT ZONE Water Impact Fees Inside City Limits Outside City Limits Wholesale Customers DWPZ ETJ DWPZ Inside DDZ ETJ DDZ Inside Urban CURE Interest Earnings $ - - 37,700 405,400 1,414,732 2,603,700 5,820,040 2,400,688 686,125 13,368,384 $ $ 11,354 13,379,738 $ $ - - 136,250 307,950 1,299,800 3,881,350 9,638,223 2,786,664 162,275 18,212,511 $ $ 76,295 18,288,806 $ $ - - 76,500 42,050 1,639,400 3,620,030 11,783,872 4,255,604 166,800 21,584,256 $ $ 156,555 21,740,811 $ $ - - 288,150 57,750 1,621,950 4,266,032 13,120,018 2,428,541 112,750 21,895,192 $ $ 378,668 22,273,860 $ $ - - 86,400 45,400 1,466,725 5,707,582 15,143,397 3,304,810 27,500 25,781,814 $ $ 571,587 26,353,400 $ $ $ $ $ $ $ $ $ $ $ $ $ 36,854,562 10,769,596 10,523,730 3,111,323 21,432,138 26,150,266 78,740,750 22,637,963 2,126,050 212,346,378 5,469,968 217,816,346 Gross Collections Net Water Total Cumulative Balance $ 18,480,858 $ 30,464,064 $ 41,283,526 $ 46,114,415 $ 52,644,915 Transfers from Impact Fee Funded Grants & Other Revenue Bond Defeasance Transfers to CIP Transfers to Debt Service (5,600) $ - - (6,300,000) - $ (10,921,349) - - (14,401) $ (17,428,571) - - 177,100 $ (20,000,000) - - (110,328) $ (24,800,000) - - $ $ $ $ 795,007 (108,568,766) (35,506,672) (46,801,328) Water Balance After Transfers & Defeasance $ 12,175,258 $ 19,542,715 $ 23,840,554 $ 26,291,515 $ 27,734,587 $ 27,734,587 Wastewater Impact Fees Inside City Limits Outside City Limits Wholesale Customers DWPZ ETJ DWPZ Inside DDZ ETJ DDZ Inside Urban CURE Interest Earnings $ - (18,750) 283,700 153,550 609,900 1,027,540 2,174,500 931,119 291,863 $ 5,453,421 $ 4,751 5,458,172 $ $ - - 330,900 118,850 456,700 1,446,900 3,440,033 1,072,563 71,325 $ 6,937,270 $ 24,411 6,961,681 $ $ - - 23,900 14,950 661,500 1,295,500 4,441,634 1,708,150 77,200 $ 8,222,834 $ 46,801 8,269,635 $ $ - - 169,000 19,800 668,000 1,574,300 4,892,267 1,077,513 70,450 $ 8,471,329 $ 117,757 8,589,086 $ $ - - 102,400 6,850 582,775 2,095,350 5,446,003 1,359,489 9,950 $ 9,602,817 $ 151,454 9,754,271 $ $ $ $ $ $ $ $ $ $ $ $ $ 20,684,681 5,601,025 12,746,833 1,604,533 11,981,837 10,249,850 31,340,524 10,086,436 1,017,399 105,313,118 3,070,645 108,383,763 Gross Collections Net Wastewater Total Cumulative Balance $ 7,752,364 $ 11,729,595 $ 12,720,579 $ 16,738,236 $ 16,558,508 Transfers from Impact Fee Funded Grants & Other Revenue Bond Defeasance Transfers to CIP Transfers to Debt Service $ 15,550 - - (3,000,000) - $ (7,278,651) - - $ - (4,571,429) - - 66,001 $ (10,000,000) - - (58,691) $ (9,400,000) - - $ $ $ $ 645,152 (51,149,098) (18,995,655) (31,784,345) Wastewater Balance After Transfers & Defeasance $ 4,767,914 $ 4,450,944 $ 8,149,150 $ 6,804,237 $ 7,099,817 $ 7,099,817 Cumulative Balance Transfers from Impact Fee Funded Grants & Other Revenue Bond Defeasance Transfers to CIP Transfers to Debt Service Combined Balance After Transfers & Defeasance 26,233,222 9,950 - - (9,300,000) 16,943,172 $ 42,193,659 - (18,200,000) - - 23,993,659 $ 54,004,105 (14,401) (22,000,000) - - 31,989,704 $ 62,852,651 243,101 (30,000,000) - - 33,095,752 $ 69,203,423 (169,019) (34,200,000) - - 34,834,404 $ $ (7,099,816.70) 11 City of Austin Austin Water Impact Fee Report, by Zone Inception through September 30, 2019 (Close II) Purpose: To show five fiscal years of impact fee collections by city limits and inception to date totals. FY 2014–15 Oct–Sept FY 2015–16 Oct–Sept FY 2016–17 Oct–Sept FY 2017–18 Oct–Sept FY 2018–19 Inception to Date Oct - Sept (Close II) Total INSIDE CITY LIMITS Water Urban, CURE DWPZ inside, DDZ inside $ - 3,086,813 7,234,772 $ - 2,948,939 10,938,023 $ - 4,422,404 13,423,272 $ - 2,541,291 14,741,968 $ - 3,332,310 16,610,122 $ 36,854,562 24,764,013 100,172,888 Total Inside Water $ 10,321,584 $ 13,886,961 $ 17,845,676 $ 17,283,260 $ 19,942,431 $ 161,791,463 Wastewater Urban, CURE DWPZ inside, DDZ inside $ - 1,222,981 2,784,400 $ - 1,143,888 3,896,733 $ - 1,785,350 5,103,134 $ - 1,147,963 5,560,267 $ - 1,369,439 6,028,778 $ 20,684,681 11,103,835 43,322,361 Total Inside Wastewater Total Inside City Impact Fees $ $ 4,007,381 14,328,965 $ $ 5,040,620 18,927,581 $ $ 6,888,484 24,734,160 $ $ 6,708,229 23,991,489 $ $ 7,398,217 27,340,649 $ $ 75,110,877 236,902,340 OUTSIDE CITY LIMITS Water Wholesale DWPZ ETJ, DDZ ETJ Wastewater Wholesale DWPZ ETJ, DDZ ETJ INTEREST Water Interest Wastewater Interest $ - 37,700 3,009,100 $ - 136,250 4,189,300 $ - 76,500 3,662,080 $ - 288,150 4,323,782 $ - 86,400 5,752,982 $ 10,769,596 10,523,730 29,261,589 Total Outside Water $ 3,046,800 $ 4,325,550 $ 3,738,580 $ 4,611,932 $ 5,839,382 $ 50,554,915 $ (18,750) 283,700 1,181,090 $ - 330,900 1,565,750 $ - 23,900 1,310,450 $ - 169,000 1,594,100 $ - 102,400 2,102,200 $ 5,601,025 12,746,833 11,854,383 Total Outside Wastewater Total Outside City Impact Fees $ $ 1,446,040 4,492,840 $ $ 1,896,650 6,222,200 $ $ 1,334,350 5,072,930 $ $ 1,763,100 6,375,032 $ $ 2,204,600 8,043,982 $ $ 30,202,241 80,757,156 $ $ 11,354 4,751 16,105 $ $ 76,295 24,411 100,706 $ $ 156,555 46,801 203,356 $ $ 378,668 117,757 496,426 $ $ 571,587 151,454 723,040 $ 5,469,968 3,070,645 7,817,573 Total Interest Total Inside and Outside City Impact Fees & Interest $ 18,837,910 $ 25,250,487 $ 30,010,446 $ 30,862,947 $ 36,107,671 $ 325,477,069 SUMMARY Total Inside & Outside City Impact Fees Total Interest Transfers from Impact Fee Funded Grants & Other Adjustments Revenue Bond Defeasance Transfers to CIP Transfers to Debt Service FY 2014–15 Oct–Sept FY 2015–16 Oct–Sept FY 2016–17 Oct–Sept FY 2017–18 Oct–Sept FY 2018–19 Inception to Date Oct - Sept (Close II) Total $ 18,821,805 16,105 $ 25,149,781 100,706 $ 29,807,090 203,356 $ 30,366,521 496,426 $ 35,384,631 723,040 $ $ 317,659,496 8,540,614 9,950 - - (9,300,000) 9,547,860 $ - (18,200,000) - - 7,050,487 $ (14,401) (22,000,000) - - 7,996,045 $ 243,101 (30,000,000) - - 1,106,047 $ (169,019) (34,200,000) - - 1,738,652 $ $ $ $ $ 1,440,158 (159,717,864) (54,502,327) (78,585,673) 34,834,404 TOTAL 12 City of Austin, Texas Austin Water Impact Fee Collections and Units, for MUD and Wholesale Customers As of September 30, 2019 (Close II) Purpose: To show impact fee collections quarterly for the reporting period fiscal year for Municipal Utility Districts and Wholesale Customers. 1st QTR (FY) Oct–Dec 2018 Water Fees Date 10/29/18 12/11/18 12/11/18 Customer Travis County WCID 17 City of West Lake Hills City of West Lake Hills CRF Unit 9950 9951 9951 1st Quarter Total - $ - $ $ - $ - Wastewater Fees $ $ $ $ 1,400 1,400 3,500 6,300 Water Units Wastewater Units 0.0 $ - 0.0 - 2nd QTR (FY) Jan–Mar 2019 Date 01/30/19 03/26/19 Customer CITY OF WEST LAKE HILLS Travis County WCID 17 CRF Unit 9951 9950 2nd Quarter Total Water Fees $ - $ - - $ Wastewater Fees $ $ $ 7,000 2,800 9,800 Water Units Wastewater Units 0.0 0.0 - 3rd QTR (FY) Apr-June 2019 Date 04/26/19 05/01/19 Customer City of Manor City of West Lake Hills 4th QTR (FY) July-Sept 2019 Date 09/12/19 09/12/19 Customer City of Rolling Woods City of Rolling Woods CRF Unit 9954 9951 3rd Quarter Total Water Fees Wastewater Fees Water Units Wastewater Units $ - $ - - $ $ $ $ 49,000 2,100 51,100.00 0.0 0.0 - CRF Unit 9955 9955 4th Quarter Total Water Fees Wastewater Fees Water Units Wastewater Units $ 86,400 $ - 86,400 $ $ - $ 35,200 35,200 $ 16.0 0.0 16.0 1.0 1.0 2.5 4.5 5.0 2.0 7.0 35.0 1.0 36.0 0.0 16.0 16.0 Previous Six Month Total Current Six Month Total 12-Month Total $ - $ 86,400 86,400 $ Water Fees Wastewater Combined Fee Fees $ $ $ 16,100 86,300 102,400 Total $ $ $ 16,100 172,700 188,800 Water Units 0.0 16.0 16.0 Wastewater Combined Unit Units 11.5 52.0 63.5 Total 11.5 68.0 79.5 MUD and Wholesale Summary Section 13 Purpose: To show a summary of impact fee and service units waivers/exemptions by type for the reporting period. City of Austin, Texas Austin Water Summary of Impact Fee Waivers/Exemptions, by Type October 1, 2018 through September 30, 2019 (Close II) Waiver/Exemption Dollar Value Type of Waiver/Exemption Water Wastewater Combined Total (*) Affordable Housing $ 1,815,090 $ 812,944 $ 2,628,034 Council Approved Exemptions State of Texas Property School Waivers Community Gardens Fire Protection $ $ $ $ $ $ 561,475 9,600 89,200 1,400 453,750 2,930,515 $ 170,675 $ - $ 36,400 $ - $ 184,300 1,204,319 $ $ $ $ $ $ $ 732,150 9,600 125,600 1,400 638,050 4,134,834 TOTAL Development Name Development Address Fees Waived Service Units Waived 41 12 214 110 2 2 2 6 2 1 2 24 2 420 (*) Affordable Housing by Development Goodnight Ranch PUD Johnson Center Mueller Section 9B Mueller Apartments Mueller Section 9 Pathways at Chalmers Court South Waters Park Studios Pathways at Chalmers Court East Legacy Ranch 8601 West Gate Blvd Guadalupe Neighborhood Development Corp 8601 West Gate Blvd 2800 Prado St Scenic Point - Phase II Avon @ West 22nd 7204/7208 Boyle Dr 911 W 22nd St TOTAL (covers several builders at several sections) 21 Waller St (36 Comal St) McBee-Robert Browning Corner of Philomena and Tilley Streets CalAtlantic Homes - Mueller Section 9 COA Housing Authority - East 3rd Street and Chalmers Foundation Communities - 12207 Waters Park Road COA Housing Authority - East 4th Street and Chalmers Dessau Road East $ 302,000 $ 725,800 $ 553,375 $ 228,000 $ 391,875 $ 133,000 $ 19,250 $ 96,534 $ $ 144,000 11,200 $ 1,300 $ 14,100 $ $ 7,600 2,628,034 TYPES OF WAIVERS/EXEMPTIONS Local Government Code (LGC)/City Land Development Code (LDC)/Ordinance/Exemptions LDC §25-9-347; Ordinance 20051103-032 City Council Ordinance No. 020801-15 for Bradley Settlement; City Council Ordinance 20120322-037 for Sun Chase MUD Type of Waiver/Exemptions Description of Waiver/Exemptions Affordable Housing Council Approved Exemptions State of Texas Property LDC §25-9-341(B) School Waivers Senate Bill 883 (5/11/2007) enrolled Local Government Code Sec. 395.022(B) May not exempt more than 1,500 service units of affordable housing constructed each fiscal year from the requirement to pay impact fees. Service units of affordable housing within the development known as Robert Mueller Municipal Airport development that are granted exemptions from paying impact fees do not count against the annual cap of 1,500. This is a catch-all for Council agreements/ordinances specifying the waiver of impact fees - this code is currently used to waive impact fees for the Bradley Agreement (Circle C development filed under Travis County Instrument #2000062856), and Southeastern Travis County MUD #1 (Sun Chase development). An impact fee may not be collected for a connection for a state owned building or property that is entirely occupied by a state agency. A school district is not required to pay impact fees imposed under this chapter unless the board of trustees of the district consents to the payment of the fees by entering a contract with the political subdivision that imposes the fees. The contract may contain terms that the board of trustees considers advisable to provide for the payment of the fees. Community Gardens LDC §25-9-346 (B) An impact fee may not be assessed on a city-supported community garden. Fire Protection LDC §25-9-341(A) An impact fee may not be collected for a connection that is used to provide fire protection capacity only. 14 Summary of Water Impact Fee Collections and Waivers/Exemptions Purpose: To show a summary of water impact fee collections and waivers/exemptions by type for five fiscal years including the current reporting period. Type of Waiver/Exemption Affordable Housing Affordable Housing Mar-15 $ 234,075 234,075 Sep-15 1,065,813 1,065,813 $ Mar-16 1,064,103 1,064,103 $ Sep-16 1,348,243 1,348,243 $ Mar-17 1,609,920 1,609,920 $ Sep-17 1,040,560 1,040,560 $ Mar-18 1,401,638 1,401,638 $ Sep-18 1,660,238 1,660,238 $ Mar-19 $ 500,125 500,125 Sept-19 (Close II) 1,314,965 1,314,965 $ FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Annexed Property Water Well Annexation Annexed Property - - - $ 700 - 700 $ - - - $ 3,750 - 3,750 $ - - - $ - - - $ - - - $ - - - $ - - - $ - - - $ LUE Assignment Council Approved Exemptions Council Approved Exemptions - 205,215 $ 205,215 - 127,600 $ 127,600 - 132,400 $ 132,400 $ 393,237 393,237 - 471,863 $ 471,863 - 401,031 $ 401,031 - 452,391 $ 452,391 - 534,800 $ 534,800 - 309,000 $ 309,000 - 252,475 $ 252,475 State of Texas Property City Construction Projects School Waivers Community Gardens Fire Protection Master Meter Exemption Duplex Reconnect/Exchange Second Sewer Tap - - - - - $ 3,000 - - 2,621 5,621 $ - 2,045 19,000 - 21,045 $ 57,500 - 15,000 6,541 79,041 $ 18,168 - 135,900 - 154,068 $ 80,400 - 10,400 6,541 97,341 $ - - - - - $ - - 12,000 - 12,000 $ 9,600 - 74,800 1,400 85,800 $ - - 14,400 - 14,400 $ Government 38,050 - 2,300 - 40,350 $ 100,150 - 600 - 100,750 $ 36,574 - - - 36,574 $ 53,100 - 600 - 53,700 $ 733,782 - - - 733,782 $ 140,050 - 600 - 140,650 $ 339,000 - - - 339,000 $ 254,845 - - - 254,845 $ 180,550 - - - 180,550 $ 273,200 - - - 273,200 $ Other Total Water Waivers/Exemptions Water Impact Fees Collected Total Fees and Waivers/Exemptions % Waivers/Exemptions $ $ $ 479,640 5,422,425 5,902,065 8.1% $ $ $ 1,300,484 7,945,959 9,246,443 14.1% $ $ $ 1,254,122 7,912,390 9,166,512 13.7% $ $ $ 1,877,971 10,300,121 12,178,092 15.4% $ $ $ 2,969,632 9,959,998 12,929,630 23.0% $ $ $ 1,679,582 11,624,258 13,303,840 12.6% $ $ $ 2,193,028 10,054,023 12,247,051 17.9% $ $ $ 2,461,883 11,855,569 14,317,452 17.2% $ $ $ 1,075,475 10,927,088 12,002,563 9.0% $ $ $ 1,855,040 14,854,726 16,709,766 11.1% Water Summary and Chart Waiver/Exemptions (Water) Affordable Housing Annexed Property Council Approved Exemptions Government Other Total Water Waivers/Exemptions Waivers as % of Fees & Waivers Combined Utility Impact Fees Collected Combined Utility Total Waivers/Exemptions FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Mar-15 Sep-15 Mar-16 Sep-16 Mar-17 Sep-17 Mar-18 Sep-18 Mar-19 234,075 - 205,215 - 40,350 479,640 $ 8.1% 7,790,296 726,609 $ 1,065,813 700 127,600 5,621 100,750 1,300,484 14.1% 11,031,509 1,883,252 1,064,103 - 132,400 21,045 36,574 1,254,122 $ 13.7% 11,046,204 1,810,172 $ 1,348,243 3,750 393,237 79,041 53,700 1,877,971 15.4% 14,103,577 2,675,332 1,609,920 - 471,863 154,068 733,782 2,969,632 $ 23.0% 9,959,998 4,118,668 1,040,560 - 401,031 97,341 140,650 1,679,582 $ 12.6% 15,985,574 2,378,291 1,401,638 - 452,391 - 339,000 2,193,028 $ 17.9% 13,984,067 3,129,691 1,660,238 - 534,800 12,000 254,845 2,461,883 $ 17.2% 16,396,854 3,427,070 500,125 - 309,000 85,800 180,550 1,075,475 $ 9.0% 15,092,151 1,540,150 Sept-19 (Close II) 1,314,965 - 252,475 14,400 273,200 1,855,040 $ 11.1% 20,292,481 2,594,684 15 Summary of Wastewater Impact Fee Collections and Waivers/Exemptions Purpose: To show a summary of wastewater impact fee collections and waivers/exemptions by type for five fiscal years including the current reporting period. Type of Waiver/Exemption Affordable Housing FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Mar-15 Sep-15 Mar-16 Sep-16 Mar-17 Sep-17 Mar-18 Sep-18 Mar-19 Sep-19 Close II Affordable Housing $ 116,069 116,069 $ 464,469 464,469 $ 455,550 455,550 $ 559,811 559,811 $ 673,686 673,686 $ 434,634 434,634 $ 669,063 669,063 $ 664,088 664,088 $ 259,475 259,475 $ 553,468.75 553,469 Annexed Property Water Well Annexation Annexed Property 10,000 - $ 10,000 3,200 - $ 3,200 18,600 - $ 18,600 22,800 - $ 22,800 13,000 - $ 13,000 6,400 - $ 6,400 13,800 - $ 13,800 - - $ - - - $ - - - $ - LUE Assignment Council Approved Exemptions Council Approved Exemptions - 101,000 101,000 $ - 67,000 67,000 $ - 57,900 57,900 $ - 167,800 167,800 $ - 137,400 137,400 $ - 180,100 180,100 $ - 182,100 182,100 $ - 193,200 193,200 $ - 116,900 116,900 $ - 53,775 53,775 $ State of Texas Property City Construction Projects School Waivers Community Gardens - - - - $ - 2,000 - - - $ 2,000 - - 4,800 - $ 4,800 17,500 - - - $ 17,500 6,300 - 35,200 - $ 41,500 12,800 - 6,400 - $ 19,200 - - - - $ - - - - - $ - - - 13,200 - $ 13,200 - - 23,200 $ 23,200 Government Fire Protection Master Meter Exemption Duplex Reconnect/Exchange Second Sewer Tap 17,700 - 2,200 - 19,900 $ 45,700 - 400 - 46,100 $ 19,200 - - - 19,200 $ 29,050 - 400 - 29,450 $ 283,450 - - - 283,450 $ 57,975 - 400 - 58,375 $ 71,700 - - - 71,700 $ 107,900 - - - 107,900 $ 75,100 - - - 75,100 $ 109,200 - - - 109,200 $ Other Total Wastewater Waivers/Exemptions Wastewater Impact Fees Collected Total Fees and Waivers/Exemptions % Waivers/Exemptions $ $ $ 246,969 2,367,871 2,614,840 9.4% $ $ $ 582,769 3,085,550 3,668,319 15.9% $ $ $ 556,050 3,133,814 3,689,864 15.1% $ $ $ 797,361 3,803,456 4,600,817 17.3% $ $ $ 1,149,036 3,861,518 5,010,554 22.9% $ $ $ 698,709 4,361,317 5,060,026 13.8% $ $ $ 936,663 3,930,044 4,866,706 19.2% $ $ $ 965,188 4,541,285 5,506,473 17.5% $ $ $ 464,675 4,165,063 4,629,738 10.0% $ $ $ 739,644 5,437,755 6,177,399 12.0% Wastewater Summary and Chart Waiver/Exemptions (Wastewater) Affordable Housing Annexed Property Council Approved Exemptions Government Other Total Wastewater Waivers/Exemptions Waivers as % of Fees & Waivers Combined Utility Impact Fees Collected Combined Utility Total Waivers/Exemptions FY 2015 FY 2016 FY 2017 Mar-15 Sep-15 Mar-16 Sep-16 Mar-17 Sep-17 Mar-18 FY 2018 Sep-18 116,069 10,000 101,000 - 19,900 464,469 3,200 67,000 2,000 46,100 455,550 18,600 57,900 4,800 19,200 559,811 22,800 167,800 17,500 29,450 673,686 13,000 137,400 41,500 283,450 434,634 6,400 180,100 19,200 58,375 669,063 13,800 182,100 - 71,700 664,088 - 193,200 - 107,900 FY 2019 Mar-19 259,475 - 116,900 13,200 75,100 Sep-19 Close II 553,469 - 53,775 23,200 109,200 $ 246,969 9.4% 7,790,296 726,609 $ 582,769 15.9% 11,031,509 1,883,252 $ 556,050 15.1% 11,046,204 1,810,172 $ 797,361 17.3% 14,103,577 2,675,332 $ 1,149,036 22.9% 9,959,998 4,118,668 $ 698,709 13.8% 15,985,574 2,378,291 $ 936,663 19.2% 13,984,067 3,129,691 $ 965,188 17.5% 16,396,854 3,427,070 $ 464,675 10.0% 15,092,151 1,540,150 $ 739,644 12.0% 20,292,481 2,594,684 16