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CITY OF AUSTIN, TEXAS AUSTIN WATER SEMI-ANNUAL IMPACT FEE COLLECTIONS REPORT October 1, 2019 through March 31, 2020  City of Austin | Austin Water P.O. Box 1088 Austin, TX 78767 AustinWater.org Martin Tower, P.E., Managing Engineer, Austin Water Aurora Pizano, Financial Manager II, Austin Water September 10, 2020 Semi-Annual Impact Fee Collections Report for October 1, 2019 to March 31, 2020 MEMORANDUM To: From: Date: Subject: The Semi-Annual Impact Fee Collections Report as of March 31, 2020 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 $2,704,511 higher than the amount collected during the October through March reporting period a year prior; wastewater fees collected were $1,104,211 higher than those collected during the same period one year ago. Interest earnings for the six-month period equaled $377,423. The combined utility impact fees collected, plus interest, during the six-month period totaled $19,278,295. Of this total, $13,926,340 was for water and $5,351,955 was for wastewater. Total combined utility impact fees collected, plus interest, since the adoption of the current ordinance on June 20, 1990, through March 31, 2020, equal $345,478,405. Of this total, $231,742,686 was collected for water and $113,735,718 was collected for wastewater. As of March 31, 2020, the cash balances in the water and wastewater impact fee funds were $41,608,555 and $12,444,463 respectively, for a combined total of $54,053,019. Please let me know if you have any questions or need additional information. I can be reached at 512-972-0331. 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. 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 March 31, 2020 Page 12: Impact Fee Report by Zone, Inception through March 31, 2020 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 October 1, 2019 through March 31, 2020 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 FY2016 FY2017 FY2018 FY 2019 YTD 2020 Interest Earned $100,706 $203,356 $496,426 $723,040 $377,423 Impact Fees $25,149,781 $29,807,090 $30,366,521 $35,384,631 $18,900,872 Chart 2: Water Impact Fee Collections Source FY2016 FY2017 FY2018 FY 2019 YTD 2020 Interest Earned $76,295 $156,555 $378,668 $571,587 $294,741 Impact Fees $18,212,511 $21,584,256 $21,895,192 $25,781,814 $13,631,599 1 Semi-Annual Impact Fee Collections Report October 1, 2019 through March 31, 2020 Chart 3: Wastewater Impact Fee Collections Source FY2016 FY2017 FY 2018 FY 2019 YTD 2020 Interest Earned $24,411 $46,801 $117,757 $151,454 $82,682 Impact Fees $6,937,270 $8,222,834 $8,471,329 $9,602,817 $5,269,273 $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 October 1, 2019 through March 31, 2020 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-16 Sep-16 Mar-17 Sep-17 Mar-18 Sep-18 Mar-19 Sep -19 Mar - 20 Waivers/Exemptions $1,254,122 $1,877,971 $2,969,632 $1,679,582 $2,193,028 $2,461,883 $1,075,475 $1,855,040 $2,119,928 $7,912,390 $10,300,121 $9,959,998 $11,624,258 $10,054,023 $11,855,569 $10,927,088 $14,854,726 $13,631,599 $9,166,512 $12,178,092 $12,929,630 $13,303,840 $12,247,051 $14,317,452 $12,002,563 $16,709,766 $15,751,527 13.7% 15.4% 23.0% 12.6% 17.9% 17.2% 9.0% 11.1% 13.5% Water Impact Fees Total Fees and Waivers/Exemptions Waivers as % of Fees & Waivers 3 Semi-Annual Impact Fee Collections Report October 1, 2019 through March 31, 2020 Chart 5: Water Impact Fee Waivers/Exemptions by Type Waiver/Exemption Type Mar-16 Sep-16 Mar-17 Sep-17 Mar-18 Sep-18 Mar-19 Sep-19 Mar - 20 Affordable Housing $1,064,103 $1,348,243 $1,609,920 $1,040,560 $1,401,638 $1,660,238 $500,125 $1,314,965 $1,007,628 Annexation $0 $3,750 $0 $0 $0 $0 $0 $0 Council Developer Agreements $132,400 $393,237 $471,863 $401,031 $452,391 $534,800 $309,000 $252,475 $619,550 Government Other Waivers $21,045 $79,041 $154,068 $97,341 $12,000 $85,800 $14,400 $105,450 $36,574 $53,700 $733,782 $140,650 $339,000 $254,845 $180,550 $273,200 $387,300 $0 $0 Total Waivers/ Exemptions $1,254,122 $1,877,971 $2,969,632 $1,679,582 $2,193,028 $2,461,883 $1,075,475 $1,855,040 $2,119,928 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 October 1, 2019 through March 31, 2020 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-16 Sep-16 Mar-17 Sep-17 Mar-18 Sep-18 Mar-19 Sept-19 Mar - 20 Waivers/Exemptions $556,050 $797,361 $1,149,036 $698,709 $936,663 $965,188 $464,675 $938,344 $841,574 $3,133,814 $3,803,456 $3,861,518 $4,361,317 $3,930,044 $4,541,285 $4,165,063 $5,437,755 $5,269,273 $3,689,864 $4,600,817 $5,010,554 $5,060,026 $4,866,706 $5,506,473 $4,629,738 $6,376,099 $6,110,847 15.1% 17.3% 22.9% 13.8% 19.2% 17.5% 10.0% 14.7% 13.8% WW Impact Fees Total Fees and Waivers/Exemptions Waivers as % of Fees & Waivers 5 Semi-Annual Impact Fee Collections Report October 1, 2019 through March 31, 2020 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-16 Sep-16 Mar-17 Sep-17 Mar-18 Sep-18 Mar-19 Sept 19 Mar - 20 Affordable Housing $455,550 $559,811 $673,686 $434,634 $669,063 $664,088 $259,475 $553,469 $417,124 Annexation $18,600 $22,800 $13,000 $6,400 $13,800 $0 $0 $0 Council Developer Agreements $57,900 $167,800 $137,400 $180,100 $182,100 $193,200 $116,900 $252,475 $265,750 Government Other Waivers $4,800 $17,500 $41,500 $0 $13,200 $23,200 $21,000 $19,200 $29,450 $283,450 $71,700 $107,900 $75,100 $109,200 $137,700 $19,200 $58,375 $0 $0 Total Waivers/ Exemptions $556,050 $797,361 $1,149,036 $698,709 $936,663 $965,188 $464,675 $938,344 $841,574 6    Semi-Annual Impact Fee Collections Report October 1, 2019 through March 31, 2020 Chart 8: Water CRF Collections by Month 3.5 3.0 2.5 2.0 1.5 1.0 0.5 0.0 1.4 1.2 1.0 0.8 0.6 0.4 0.2 0.0 ) $ ( 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           Water FY'20 Actual FY'19 Actual Oct 3.11 1.55 Nov 2.07 1.77 Dec 2.09 1.77 Jan 2.30 2.00 Feb 2.56 1.61 Mar 1.80 2.54 Apr .00 2.10 May .00 1.94 Jun .00 2.65 Jul .00 1.79 Aug .00 3.32 Sep .00 3.32 YTD 13.93 26.35   Chart 9: Wastewater CRF Collections by Month Wastewater FY'20 Actual FY'19 Actual Oct 1.15 .58 Nov .77 .65 Dec .71 .68 Jan .96 .78 Feb 1.02 .61 Mar .74 .95 Apr .00 .82 May .00 .61 Jun .00 .95 Jul .00 .73 Aug .00 1.16 Sep .00 1.24 YTD 5.35 9.75   7     Semi-Annual Impact Fee Collections Report October 1, 2019 through March 31, 2020 Chart 10: Fee Waivers by Month 1,500 1,400 1,300 1,200 1,100 1,000 900 800 700 600 500 400 300 200 100 ) $ ( s r a l l o D f o s d n a s u o h T   Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep YTD Affordable Housing 843.1 191.9 131.5 72.3 155.4 Annexation Council Developer Government Other Waivers .0 418.4 39.0 63.0 .0 29.2 64.6 84.6 Total 1,363.5 370.3 398.3 Note: Combined water and wastewaters fee waivers 30.7 .0 360.0 .0 7.6 Definitions: 38.0 .0 .0 135.0 304.5 32.5 .0 .0 196.8 301.6 .0 7.2 22.9 38.0 223.5 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 1,424.8 .0 885.3 126.5 525.0 2,961.5 Affordable 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. Annexation: Water and Wastewater impact fee may not be collected on a water connection that is annexed for full purposes by the City. fees. Council Developer Agreements: This is for Council agreements/ordinances specifying the waiver of impact Government: Includes a) school waivers not required to pay impact fees imposed under this chapter. Senate Bill 883 b) State of Texas connections for a state owned building or property that is entirely occupied by a state agency c) community gardens that are city supported may not be assessed an impact fee. Other: Fire protection may not be collected for a connection that is used to provide capacity only. 8  City of Austin, Texas Austin Water Impact Fee Collections Summary Austin Water Description Water Wastewater Total SIX MONTHS ENDED: October 1, 2019 through March 31, 2020 Total Dollar Value of Taps & Connections Impact Fee Waivers/Exemptions Net Impact Fees Collected $ 15,751,527 (2,119,928) 13,631,599 $ 6,110,847 (841,574) 5,269,273 $ 21,862,374 (2,961,502) 18,900,872 Interest Earnings $ 294,741 $ 82,682 $ 377,423 Total Impact Fees Collected $ 13,926,340 $ 5,351,955 $ 19,278,295 INCEPTION TO DATE: June 20, 1990 – March 31, 2020 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 $ 225,977,977 5,764,709 231,742,686 $ 110,582,391 3,153,327 113,735,718 $ 336,560,368 8,918,037 345,478,405 $ (108,568,766) (35,506,672) (46,801,328) 742,635 41,608,555 $ (51,149,098) (18,995,655) (31,784,345) 637,843 12,444,463 $ (159,717,864) (54,502,327) (78,585,673) 1,380,478 54,053,019 Impact Fee Cash Balances Impact Fees Collected Interest Earnings Used for Debt Defeasance Used for CIP* Used for Debt Service** Other Adjustments*** FY 1992 thru 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2002* thru 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2007** thru 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Application of Impact Fee Funds for Debt Defeasance by Fiscal Year 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) - $ (108,568,766) (19,899,018) $ (7,278,651) (4,571,429) (10,000,000) (9,400,000) - $ (51,149,098) (55,317,864) $ (18,200,000) (22,000,000) (30,000,000) (34,200,000) - $ (159,717,864) TOTAL (35,506,672) $ - - - - (18,995,655) $ - - - - (54,502,327) $ - - - - TOTAL $ (35,506,672) $ (18,995,655) $ (54,502,327) (46,801,328) $ - - - - (31,784,345) $ - - - - (78,585,673) $ - - - - TOTAL $ (46,801,328) $ (31,784,345) $ (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. 9 Fiscal Year to Date Impact Fee Collections, by Zone City of Austin, Texas Austin Water As of March 31, 2020 1st Qtr (FY) Oct–Dec 2019 2nd Qtr (FY) Jan–Mar 2020 3rd Qtr (FY) 4th Qtr (FY) Apr–June 2020 July–Sept 2020 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 $ $ 156,900 26,900 183,200 2,293,800 2,764,005 1,689,900 12,500 7,127,205 $ $ 240,300 27,550 380,852 1,858,783 2,800,796 1,191,413 4,700 6,504,394 $ - - - - - - - - $ $ - - - - - - - - $ $ $ 397,200 54,450 564,052 4,152,583 5,564,802 2,881,313 17,200 13,631,599 95 34 342 895 1,551 1,868 124 Interest Earnings $ 139,587 $ 155,154 $ - $ - $ 294,741 Total Water $ 7,266,792 $ 6,659,548 $ - $ - $ 13,926,340 4,907 $ $ 88,600 8,850 78,350 761,900 1,078,522 569,739 4,050 2,590,011 $ $ 93,800 5,850 136,150 816,400 1,124,350 500,213 2,500 2,679,263 $ - - - - - - - - $ $ - - - - - - - - $ $ $ 182,400 14,700 214,500 1,578,300 2,202,872 1,069,951 6,550 5,269,273 80 20 299 771 1,324 1,532 97 Interest Earnings $ 37,779 $ 44,903 $ - $ - $ 82,682 Total Wastewater $ 2,627,790 $ 2,724,166 $ - $ - $ 5,351,955 4,123 Combined Interest Earnings Combined Fee Collections TOTAL $ 177,366 $ 200,057 $ - $ - $ 377,423 $ $ 9,717,216 9,894,582 $ $ 9,183,656 9,383,713 $ - - $ $ - - $ $ $ 18,900,872 19,278,295 9,029 * 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 March 31, 2020 Purpose: To show five fiscal years of impact fee collections by fund and development zone type with inception to date totals. FY 2015–16 Oct–Sept FY 2016–17 Oct–Sept FY 2017–18 Oct–Sept FY 2018–19 Oct - Sept FY 2019–20 Oct - Mar 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 $ - - 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 $ $ $ $ 397,200 54,450 564,052 4,152,583 5,564,802 2,881,313 17,200 13,631,599 294,741 13,926,340 $ $ $ $ $ $ $ $ $ $ $ $ 36,854,562 10,769,596 10,920,930 3,165,773 21,996,190 30,302,849 84,305,551 25,519,275 2,143,250 225,977,977 5,764,709 231,742,686 Gross Collections Net Water Total Cumulative Balance $ 30,464,064 $ 41,283,526 $ 46,114,415 $ 52,644,915 $ 41,660,927 Transfers from Impact Fee Funded Grants & Other Revenue Bond Defeasance Transfers to CIP Transfers to Debt Service - $ (10,921,349) - - (14,401) $ (17,428,571) - - 177,100 $ (20,000,000) - - (110,328) $ (24,800,000) - - (52,372) $ - - - $ $ $ $ 742,635 (108,568,766) (35,506,672) (46,801,328) Water Balance After Transfers & Defeasance $ 19,542,715 $ 23,840,554 $ 26,291,515 $ 27,734,587 $ 41,608,555 $ 41,608,555 Wastewater Impact Fees Inside City Limits Outside City Limits Wholesale Customers DWPZ ETJ DWPZ Inside DDZ ETJ DDZ Inside Urban CURE Interest Earnings $ - - 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 $ $ - - 182,400 14,700 214,500 1,578,300 2,202,872 1,069,951 6,550 $ 5,269,273 $ 82,682 5,351,955 $ $ $ $ $ $ $ $ $ $ $ $ $ 20,684,681 5,601,025 12,929,233 1,619,233 12,196,337 11,828,150 33,543,396 11,156,387 1,023,949 110,582,391 3,153,327 113,735,718 Gross Collections Net Wastewater Total Cumulative Balance $ 11,729,595 $ 12,720,579 $ 16,738,236 $ 16,558,508 $ 12,451,772 Transfers from Impact Fee Funded Grants & Other Revenue Bond Defeasance Transfers to CIP Transfers to Debt Service $ - (7,278,651) - - - $ (4,571,429) - - 66,001 $ (10,000,000) - - (58,691) $ (9,400,000) - - $ (7,309) - - - $ $ $ $ 637,843 (51,149,098) (18,995,655) (31,784,345) Wastewater Balance After Transfers & Defeasance $ 4,450,944 $ 8,149,150 $ 6,804,237 $ 7,099,817 $ 12,444,463 $ 12,444,463 Cumulative Balance Transfers from Impact Fee Funded Grants & Other Revenue Bond Defeasance Transfers to CIP Transfers to Debt Service Combined Balance After Transfers & Defeasance 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 $ 54,112,699 (59,680) - - - 54,053,019 $ $                  (12,444,463.20) 11 City of Austin Austin Water Impact Fee Report, by Zone Inception through March 31, 2020 Purpose: To show five fiscal years of impact fee collections by city limits and inception to date totals. FY 2015–16 Oct–Sept FY 2016–17 Oct–Sept FY 2017–18 Oct–Sept FY 2018–19 Oct - Sept (Close II) FY 2019–20 Oct - March Inception to Date Total INSIDE CITY LIMITS Water Urban, CURE DWPZ inside, DDZ inside $ - 2,948,939 10,938,023 $ - 4,422,404 13,423,272 $ - 2,541,291 14,741,968 $ - 3,332,310 16,610,122 2,898,513 6,128,854 $ $ $ 36,854,562 27,662,525 106,301,741 Total Inside Water $ 13,886,961 $ 17,845,676 $ 17,283,260 $ 19,942,431 $ 9,027,366 $ 170,818,829 Wastewater Urban, CURE DWPZ inside, DDZ inside $ - 1,143,888 3,896,733 $ - 1,785,350 5,103,134 $ - 1,147,963 5,560,267 $ - 1,369,439 6,028,778 1,076,501 2,417,372 $ $ $ 20,684,681 12,180,336 45,739,733 Total Inside Wastewater Total Inside City Impact Fees $ $ 5,040,620 18,927,581 $ $ 6,888,484 24,734,160 $ $ 6,708,229 23,991,489 $ $ 7,398,217 27,340,649 $ $ 3,493,873 12,521,239 $ $ 78,604,750 249,423,579 OUTSIDE CITY LIMITS Water Wholesale DWPZ ETJ, DDZ ETJ Wastewater Wholesale DWPZ ETJ, DDZ ETJ INTEREST Water Interest Wastewater Interest $ - 136,250 4,189,300 $ - 76,500 3,662,080 $ - 288,150 4,323,782 $ - 86,400 5,752,982 397,200 4,207,033 $ $ $ 10,769,596 10,920,930 33,468,622 Total Outside Water $ 4,325,550 $ 3,738,580 $ 4,611,932 $ 5,839,382 $ 4,604,233 $ 55,159,148 $ - 330,900 1,565,750 $ - 23,900 1,310,450 $ - 169,000 1,594,100 $ - 102,400 2,102,200 182,400 1,593,000 $ $ $ 5,601,025 12,929,233 13,447,383 Total Outside Wastewater Total Outside City Impact Fees $ $ 1,896,650 6,222,200 $ $ 1,334,350 5,072,930 $ $ 1,763,100 6,375,032 $ $ 2,204,600 8,043,982 $ $ 1,775,400 6,379,633 $ $ 31,977,641 87,136,789 $ $ 76,295 24,411 100,706 $ $ 156,555 46,801 203,356 $ $ 378,668 117,757 496,426 $ $ 571,587 151,454 723,040 $ $ 294,741 82,682 377,423 $ $ $ 5,764,709 3,153,327 7,817,573 Total Interest Total Inside and Outside City Impact Fees & Interest $ 25,250,487 $ 30,010,446 $ 30,862,947 $ 36,107,671 $ 19,278,295 $ 344,377,941 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 2015–16 Oct–Sept FY 2016–17 Oct–Sept FY 2017–18 Oct–Sept FY 2018–19 Oct - Sept (Close II) FY 2019–20 Oct - March Inception to Date Total $ 25,149,781 100,706 $ 29,807,090 203,356 $ 30,366,521 496,426 $ 35,384,631 723,040 $ 18,900,872 377,423 $ $ 336,560,368 8,918,037 - (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 $ (59,680) - - - 19,218,615 $ $ $ $ $ $ 1,380,478 (159,717,864) (54,502,327) (78,585,673) 54,053,019 TOTAL 12 Impact Fee Collections and Units, for MUD and Wholesale Customers City of Austin, Texas Austin Water As of March 31, 2020 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 2019 Fees Wastewater Water Units Wastewater Units Date 10/07/19 11/05/19 11/05/19 11/27/19 12/04/19 12/02/19 12/04/19 Customer Village of San Leanna Northtown MUD Northtown MUD SouthWest Water Company Northtown MUD City of West Lake Hills Northtown MUD Date 01/07/20 01/07/20 02/13/20 02/13/20 02/13/20 02/27/20 02/07/20 03/05/20 03/05/20 Customer Travis County WCID 17 Travis County WCID 17 Northtown MUD Northtown MUD Northtown MUD SouthWest Water Company Village of San Leanna Northtown MUD Northtown MUD 2nd QTR (FY) Jan–Mar 2020 CRF Unit 9968 9915 9915 9952 9915 9951 9915 CRF Unit 9950 9950 9915 9915 9915 9952 9968 9915 9915 Water Fees 2,600 $ $ - $ 89,300 $ 18,000 $ - $ - 47,000 $ - $ 47,500 $ $ - $ - $ 25,000 $ 16,100 - $ 2.0 $ - 19.0 10.0 0.0 0.0 10.0 1st Quarter Total $ 156,900 $ 88,600 41.0 40.5 Water Units Wastewater Units Water Fees $ - $ - $ - $ 122,200 70,500 $ $ 2,700 $ 2,600 $ - $ 42,300 $ - $ 240,300 Wastewater Fees $ 2,100 $ 4,200 $ 65,000 - $ - $ $ - $ - $ 22,500 $ - - $ $ 93,800 0.0 0.0 0.0 26.0 15.0 1.5 2.0 0.0 9.0 0.0 54 0 0 2nd Quarter Total $ $ 0.0 19.0 0.0 0.0 10.0 11.5 0.0 1.5 3.0 26.0 0.0 0.0 0.0 0.0 9.0 0.0 0.0 40 3rd QTR (FY) Apr-June 2020 Date Customer CRF Unit Water Fees Wastewater Fees Water Units Wastewater Units 4th QTR (FY) July-Sept 2020 Date Customer CRF Unit Water Fees Wastewater Fees Water Units Wastewater Units 3rd Quarter Total $ - $ - - - 4th Quarter Total $ - $ - - - MUD and Wholesale Summary Section Water Fees Wastewater Combined Fee Fees Total First Six Month Total Second Six Month Total 12-Month Total $ 397,200 $ - 397,200 $ $ 182,400 $ - 182,400 $ $ 579,600 $ - 579,600 $ Water Units 94.5 0.0 94.5 Wastewater Combined Unit Units 80.0 0.0 80.0 Total 174.5 0.0 174.5 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, 2019 through March 31, 2020 Waiver/Exemption Dollar Value Type of Waiver/Exemption Water Wastewater Combined Total (*) Affordable Housing $ 1,007,628 $ 417,124 $ 1,424,752 Council Approved Exemptions State of Texas Property School Waivers Community Gardens Fire Protection $ 619,550 $ 39,000 $ 66,450 $ - 387,300 $ $ 2,119,928 $ 265,750 $ - $ 21,000 $ - 137,700 $ $ 841,574 $ 885,300 $ 39,000 $ 87,450 $ - 525,000 $ $ 2,961,502 TOTAL (*) Affordable Housing by Development Development Name Development Address Fees Waived Service Units Waived $ (937,040) 136 EHT of Texas, LP - SF-Phase 1-A, Section & (Goodnight Ranch) Mueller Section 9B McBee-Robert Browning Muskin Company -4 SF - Section 10 (RMMA MDA) Austin Habitat for Humanity - SF - Section 10B (RMMA-MDA) Aria Grand Philomena Street Philomena Street 1800 S IH 35 Mueller Section 9 Tillery 4-Acre Project 2008 East 10th Street Unit B CalAtlantic Homes - Mueller Section 9 1126 Tillery Street 2008 E 10th Street Granada 810 Lydia Street (ADU) 8601 West Gate Blvd UT Ruth R Schulze House - UNO Scenic Point - Phase II Saigebrook Development Elysium Grand 3000 Funston Street 601 East Powell Lane 810 Lydia Street 915 W 22nd St 7204/7208 Boyle Dr 3300 Oak Creek Dr 3000 Funston Street $ (153,000) $ (23,750) $ (83,600) $ (15,187) $ $ (49,875) (1,300) $ $ (1,000) (126,000) $ $ (2,000) (6,400) 0 $ (1,500) $ $ (5,500) (17,600) $ $ (1,000) (1,424,752) 20 3 11 15 1 18 7 1 2 0 2 5 16 1 237 TOTAL $ Type of Waiver/Exemptions Description of Waiver/Exemptions TYPES OF WAIVERS/EXEMPTIONS Local Government Code (LGC)/City Land Development Code (LDC)/Ordinance/Exemptions Affordable Housing LDC §25-9-347; Ordinance 20051103-032 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. Council Approved Exemptions City Council Ordinance No. 020801-15 for Bradley Settlement; City Council Ordinance 20120322-037 for Sun Chase MUD 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). 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) 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. FY 2016 FY 2017 FY 2018 FY 2019 FY2020 Type of Waiver/Exemption Affordable Housing Mar-16 1,064,103 Sep-16 1,348,243 Mar-17 1,609,920 Sep-17 1,040,560 Mar-18 1,401,638 Sep-18 1,660,238 Mar-19 Sep-20 500,125 1,314,965 Mar-20 1,007,628 Affordable Housing $ 1,064,103 $ 1,348,243 $ 1,609,920 $ 1,040,560 $ 1,401,638 $ 1,660,238 $ 500,125 $ 1,314,965 $ 1,007,628 Annexed Property Water Well Annexation - - 3,750 - - - - - - - - - - - - - - - Annexed Property $ - $ 3,750 $ - - $ $ - $ - $ - $ - $ - LUE Assignment Council Approved Exemptions Council Approved Exemptions - 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 $ - $ 619,550 619,550 State of Texas Property City Construction Projects School Waivers Community Gardens Fire Protection Master Meter Exemption Duplex Reconnect/Exchange Second Sewer Tap - 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 $ 39,000 - - $ 105,450 66,450 Government 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 - - - $ 273,200 387,300 - - - $ 387,300 Other Total Water Waivers/Exemptions Water Impact Fees Collected Total Fees and Waivers/Exemptions % Waivers/Exemptions $ $ $ 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% $ $ $ 2,119,928 13,631,599 15,751,527 13.5% 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 2016 FY 2017 FY 2018 FY 2019 FY 2020 Mar-16 Sep-16 Mar-17 Sep-17 Mar-18 Sep-18 Mar-19 Sep-20 Mar-20 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 1,314,965 - 252,475 14,400 273,200 1,855,040 $ 11.1% 20,292,481 2,793,384 1,007,628 - 619,550 105,450 387,300 2,119,928 $ 13.5% 18,900,872 2,961,502 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 Mar-16 Sep-16 Mar-17 Sep-17 Mar-18 Sep-18 Mar-19 455,550 559,811 673,686 434,634 669,063 664,088 259,475 FY 2016 FY 2017 FY 2018 FY 2019 Sep-20 553,468.75 FY 2020 Mar-20 417,124.00 Affordable Housing $ 455,550 $ 559,811 $ 673,686 $ 434,634 $ 669,063 $ 664,088 $ 259,475 $ 553,469 $ 417,124 Annexed Property Water Well Annexation 18,600 - 22,800 - 13,000 - 6,400 - 13,800 - - - - - - - - Annexed Property $ 18,600 $ 22,800 $ 13,000 $ 6,400 $ 13,800 $ - $ - $ - $ - LUE Assignment Council Approved Exemptions - 57,900 - 167,800 - 137,400 - 180,100 - 182,100 - 193,200 - 116,900 - 252,475 - 265,750.00 Council Approved Exemptions $ 57,900 $ 167,800 $ 137,400 $ 180,100 $ 182,100 $ 193,200 $ 116,900 $ 252,475 $ 265,750 State of Texas Property City Construction Projects School Waivers Community Gardens - - 4,800 - 17,500 - - - 6,300 - 35,200 - 12,800 - 6,400 - - - - - - - - - - - 13,200 - - - 23,200 - - 21,000.00 Government $ 4,800 $ 17,500 $ 41,500 $ 19,200 $ - $ - $ 13,200 $ 23,200 $ 21,000 Fire Protection Master Meter Exemption Duplex Reconnect/Exchange Second Sewer Tap 19,200 - - - 29,050 - 400 - 283,450 - - - 57,975 - 400 - 71,700 - - - 107,900 - - - 75,100 - - - 109,200 - - - 137,700.00 - - - Other $ 19,200 $ 29,450 $ 283,450 $ 58,375 $ 71,700 $ 107,900 $ 75,100 $ 109,200 $ 137,700 Total Wastewater Waivers/Exemptions Wastewater Impact Fees Collected Total Fees and Waivers/Exemptions % Waivers/Exemptions $ $ $ 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% $ $ $ 938,344 5,437,755 6,376,099 14.7% $ $ $ 841,574 5,269,273 6,110,847 13.8% 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 2016 FY 2017 FY 2018 FY 2019 FY 2020 Mar-16 Sep-16 Mar-17 Sep-17 Mar-18 Sep-18 Mar-19 Sep-20 Mar-20 455,550 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 - 107,900 259,475 - 116,900 13,200 75,100 553,469 - 252,475 23,200 109,200 417,124 - 265,750 21,000 137,700 $ 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 $ 938,344 14.7% 20,292,481 2,793,384 $ 841,574 13.8% 18,900,872 2,961,502 16