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CITY OF AUSTIN, TEXAS AUSTIN WATER SEMI-ANNUAL IMPACT FEE COLLECTIONS REPORT April 1, 2020 through September 30, 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 January 11, 2021 Semi-Annual Impact Fee Collections Report for April 1, 2020 to September 30, 2020 MEMORANDUM To: From: Date: Subject: The Semi-Annual Impact Fee Collections Report as of September 30, 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 $1,698,723 lower than the amount collected during the April through September reporting period a year prior; wastewater fees collected were $126,918 higher than those collected during the same period one year ago. Interest earnings for the six-month period equaled $90,159. The combined utility impact fees collected, plus interest, during the six-month period totaled $18,810,834. Of this total, $13,223,252 was for water and $5,587,582 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, 2020, equal $364,289,239. Of this total, $244,965,939 was collected for water and $119,323,300 was collected for wastewater. Overall, combined collections were nearly $2 million more in FY2020 when compared to FY2019. As of September 30, 2020, the cash balances in the water and wastewater impact fee funds were $23,797,958 and $9,019,534 respectively, for a combined total of $32,817,492. 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 Joseph Gonzales, 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 September 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 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, 2020 Page 12: Impact Fee Report by Zone, Inception through September 30, 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 April 1, 2020 through September 30, 2020 (Close II) Chart 1: Combined Utility Impact Fee Collections $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 $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 e u n e v e R e u n e v e R           Source FY2016 FY2017 FY2018 FY 2019 FY 2020 Interest Earned $100,706 $203,356 $496,426 $723,040 $467,583 Impact Fees $25,149,781 $29,807,090 $30,366,521 $35,384,631 $37,621,547 Chart 2: Water Impact Fee Collections Source FY2016 FY2017 FY2018 FY 2019 FY 2020 Interest Earned $76,295 $156,555 $378,668 $571,587 $361,991 Impact Fees $18,212,511 $21,584,256 $21,895,192 $25,781,814 $26,787,601 1      Semi-Annual Impact Fee Collections Report April 1, 2020 through September 30, 2020 (Close II) Chart 3: Wastewater Impact Fee Collections Source FY2016 FY2017 FY 2018 FY 2019 FY 2020 Interest Earned $24,411 $46,801 $117,757 $151,454 $105,591 Impact Fees $6,937,270 $8,222,834 $8,471,329 $9,602,817 $10,833,946 $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, 2020 through September 30, 2020 (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     Sep-16 Mar-17 Sep-17 Mar-18 Sep-18 Mar-19 Sep -19 Mar - 20 Sep - 20 (Close II) Waivers/Exemptions $1,877,971 $2,969,632 $1,679,582 $2,193,028 $2,461,883 $1,075,475 $1,855,040 $2,119,928 $736,688 $10,300,121 $9,959,998 $11,624,258 $10,054,023 $11,855,569 $10,927,088 $14,854,726 $13,631,599 $13,156,003 Water Impact Fees Total Fees and Waivers/Exemptions Waivers as % of Fees & Waivers   $12,178,092 $12,929,630 $13,303,840 $12,247,051 $14,317,452 $12,002,563 $16,709,766 $15,751,526 $13,892,690 15.4% 23.0% 12.6% 17.9% 17.2% 9.0% 11.1% 13.5% 5.3%   3  Semi-Annual Impact Fee Collections Report April 1, 2020 through September 30, 2020 (Close II) Chart 5: Water Impact Fee Waivers/Exemptions by Type $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         Waiver/Exemption Type Sep-16 Mar-17 Sep-17 Mar-18 Sep-18 Mar-19 Sep-19 Mar - 20 Sep - 20 (Close II) Affordable Housing $1,348,243 $1,609,920 $1,040,560 $1,401,638 $1,660,238 $500,125 $1,314,965 $1,007,628 $305,938 Annexation $3,750 $0 $0 $0 $0 $0 $0 $0 Council Developer Agreements $393,237 $471,863 $401,031 $452,391 $534,800 $309,000 $252,475 $619,550 $212,300 Government Other Waivers $79,041 $154,068 $97,341 $12,000 $85,800 $14,400 $105,450 $132,200 $53,700 $733,782 $140,650 $339,000 $254,845 $180,550 $273,200 $387,300 $86,250 Total Waivers/ Exemptions $1,877,971 $2,969,632 $1,679,582       $2,193,028 $2,461,883 $1,075,475 $1,855,040 $2,119,928 $736,688   $0 $0 4  Semi-Annual Impact Fee Collections Report April 1, 2020 through September 30, 2020 (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       Sep-16 Mar-17 Sep-17 Mar-18 Sep-18 Mar-19 Sept-19 Mar - 20 Sep - 20 (Close II) Waivers/Exemptions $797,361 $1,149,036 $698,709 $936,663 $965,188 $464,675 $938,344 $841,574 $224,813 $3,803,456 $3,861,518 $4,361,317 $3,930,044 $4,541,285 $4,165,063 $5,437,755 $5,269,273 $5,564,673 WW Impact Fees Total Fees and Waivers/Exemptions Waivers as % of Fees & Waivers $4,600,817 $5,010,554 $5,060,026 $4,866,706 $5,506,473 $4,629,738 $6,376,099 $6,110,847 $5,789,485 17.3% 22.9% 13.8% 19.2% 17.5% 10.0% 14.7% 13.8% 3.9%   5  Semi-Annual Impact Fee Collections Report April 1, 2020 through September 30, 2020 (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 Sep-16 Mar-17 Sep-17 Mar-18 Sep-18 Mar-19 Sept 19 Mar - 20 Affordable Housing $559,811 $673,686 $434,634 $669,063 $664,088 $259,475 $553,469 $417,124 $108,213 Annexation $22,800 $13,000 $6,400 $13,800 $0 $0 $0 Council Developer Agreements $167,800 $137,400 $180,100 $182,100 $193,200 $116,900 $252,475 $265,750 Government Other Waivers $17,500 $41,500 $19,200 $0 $29,450 $283,450 $58,375 $71,700 $107,900 $13,200 $75,100 $23,200 $21,000 $109,200 $137,700 $0 $0 Total Waivers/ Exemptions $797,361 $1,149,036 $698,709 $936,663 $965,188 $464,675 $938,344 $841,574 $224,813 Sep - 20 (Close II) $0 $77,800 $27,200 $11,600 6  Semi-Annual Impact Fee Collections Report April 1, 2020 through September 30, 2020 (Close II) Capital Recovery Fee Collections Chart 8: Water CRF Collections by Month 4,000,000.0 3,500,000.0 3,000,000.0 2,500,000.0 2,000,000.0 1,500,000.0 1,000,000.0 500,000.0 0.0 1,800,000.0 1,600,000.0 1,400,000.0 1,200,000.0 1,000,000.0 800,000.0 600,000.0 400,000.0 200,000.0 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 1.48 2.10 May 1.55 1.94 Jun 1.65 2.65 Jul 3.64 1.79 Aug 1.67 3.32 Sep 3.23 3.32 YTD 27.15 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 .56 .82 May .60 .61 Jun .72 .95 Jul 1.53 .73 Aug .81 1.16 Sep 1.36 1.24 YTD 10.94 9.75   7  Semi-Annual Impact Fee Collections Report April 1, 2020 through September 30, 2020 (Close II) 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 26.2 43.5 120.8 113.8 45.0 1,838.9 38.0 .0 .0 135.0 304.5 32.5 .0 .0 196.8 301.6 .0 7.2 22.9 38.0 223.5 250.1 .0 .0 59.4 335.7 16.2 .0 .0 16.1 75.8 .0 9.4 .0 18.4 148.6 .0 7.2 108.4 .0 64.9 .0 2.5 51.0 4.0 .0 4.7 .0 .0 .0 1,175.4 285.9 622.9 229.4 122.4 49.7 3,923.0 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: 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: April 1, 2020 through September 30, 2020 Total Dollar Value of Taps & Connections Impact Fee Waivers/Exemptions Net Impact Fees Collected $ 13,892,690 (736,688) 13,156,003 $ 5,789,485 (224,813) 5,564,673 $ 19,682,175 (961,500) 18,720,675 Interest Earnings $ 67,250 $ 22,909 $ 90,159 Total Impact Fees Collected $ 13,223,252 $ 5,587,582 $ 18,810,834 INCEPTION TO DATE: June 20, 1990 – September 30, 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 $ 239,133,979 5,831,960 244,965,939 $ 116,147,063 3,176,237 119,323,300 $ 355,281,043 9,008,196 364,289,239 $ (139,568,766) (35,506,672) (46,801,328) 708,785 23,797,958 $ (60,149,098) (18,995,655) (31,784,345) 625,332 9,019,534 $ (199,717,864) (54,502,327) (78,585,673) 1,334,117 32,817,492 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) (31,000,000) (139,568,766) $ $ (19,899,018) (7,278,651) (4,571,429) (10,000,000) (9,400,000) (9,000,000) (60,149,098) $ $ (55,317,864) (18,200,000) (22,000,000) (30,000,000) (34,200,000) (40,000,000) (199,717,864) 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 City of Austin, Texas Austin Water Fiscal Year to Date Impact Fee Collections, by Zone As of September 30, 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 6,504,393 $ $ 187,050 24,600 208,650 974,795 2,555,939 483,624 210,500 4,645,159 $ $ 32,900 85,450 450,898 3,304,836 3,539,344 1,036,666 60,750 8,510,844 $ $ 617,150 164,500 1,223,600 8,432,214 11,660,085 4,401,603 288,450 26,787,601 146 57 680 1,855 2,831 3,071 439 Interest Earnings $ 139,587 $ 155,155 $ 38,224 $ 29,026 $ 361,991 Total Water $ 7,266,792 $ 6,659,548 $ 4,683,382 $ 8,539,870 $ 27,149,593 9,077 $ $ 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 $ $ 105,500 12,950 67,750 395,516 1,002,661 206,600 81,600 1,872,577 $ $ 40,600 33,750 207,350 1,386,900 1,571,734 434,413 17,350 3,692,096 $ $ 328,500 61,400 489,600 3,360,716 4,777,266 1,710,964 105,500 10,833,946 149 35 557 1,516 2,335 2,452 299 Interest Earnings $ 37,778 $ 44,904 $ 12,339 $ 10,571 $ 105,591 Total Wastewater $ 2,627,789 $ 2,724,166 $ 1,884,915 $ 3,702,667 $ 10,939,537 7,342 Combined Interest Earnings Combined Fee Collections TOTAL $ 177,365 $ 200,059 $ 50,562 $ 39,596 $ 467,583 $ $ 9,717,216 9,894,581 $ $ 9,183,656 9,383,714 $ $ 6,517,735 6,568,298 $ $ 12,202,940 12,242,537 $ $ 37,621,547 38,089,130 16,419 * 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, 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 - 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 $ - - 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 $ $ $ $ 617,150 164,500 1,223,600 8,432,214 11,660,085 4,401,603 288,450 26,787,601 361,991 27,149,593 $ $ $ $ $ $ $ $ $ $ $ $ 36,854,562 10,769,596 11,140,880 3,275,823 22,655,738 34,582,480 90,400,835 27,039,566 2,414,500 239,133,979 5,831,960 244,965,939 Gross Collections Net Water Total Cumulative Balance $ 30,464,064 $ 41,283,526 $ 46,114,415 $ 52,644,915 $ 54,884,180 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) - - $ (86,222) (31,000,000) - - $ $ $ $ 708,785 (139,568,766) (35,506,672) (46,801,328) Water Balance After Transfers & Defeasance $ 19,542,715 $ 23,840,554 $ 26,291,515 $ 27,734,587 $ 23,797,958 $ 23,797,958 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 $ $ - - 328,500 61,400 489,600 3,360,716 4,777,266 1,710,964 105,500 $ 10,833,946 $ 105,591 10,939,537 $ $ $ $ $ $ $ $ $ $ $ $ $ 20,684,681 5,601,025 13,075,333 1,665,933 12,471,437 13,610,566 36,117,791 11,797,399 1,122,899 116,147,063 3,176,237 119,323,300 Gross Collections Net Wastewater Total Cumulative Balance $ 11,729,595 $ 12,720,579 $ 16,738,236 $ 16,558,508 $ 18,039,354 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) - - $ (19,820) (9,000,000) - - $ $ $ $ 625,332 (60,149,098) (18,995,655) (31,784,345) Wastewater Balance After Transfers & Defeasance $ 4,450,944 $ 8,149,150 $ 6,804,237 $ 7,099,817 $ 9,019,534 $ 9,019,534 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 $ 72,923,533 (106,042) (40,000,000) - - 32,817,492 $ $       (9,019,533.61) 11 City of Austin Austin Water Impact Fee Report, by Zone Inception through September 30, 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 FY 2019–20 Oct - Sept 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 4,690,053 12,883,685 $ $ $ 36,854,562 29,454,066 113,056,572 Total Inside Water $ 13,886,961 $ 17,845,676 $ 17,283,260 $ 19,942,431 $ 17,573,737 $ 179,365,200 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 1,816,464 5,266,866 $ $ $ 20,684,681 12,920,298 48,589,227 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 $ $ 7,083,330 24,657,067 $ $ 82,194,207 261,559,407 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 5,752,982 617,150 8,596,714 $ $ $ 10,769,596 11,140,880 37,858,303 Total Outside Water $ 4,325,550 $ 3,738,580 $ 4,611,932 $ 5,839,382 $ 9,213,864 $ 59,768,780 $ - 330,900 1,565,750 $ - 23,900 1,310,450 $ - 169,000 1,594,100 $ - 102,400 2,102,200 328,500 3,422,116 $ $ $ 5,601,025 13,075,333 15,276,498 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 $ $ 3,750,616 12,964,480 $ $ 33,952,857 93,721,636 $ $ 76,295 24,411 100,706 $ $ 156,555 46,801 203,356 $ $ 378,668 117,757 496,426 $ $ 571,587 151,454 723,040 $ $ 361,991 105,591 467,583 $ $ $ 5,831,960 3,176,237 9,008,196 Total Interest Total Inside and Outside City Impact Fees & Interest $ 25,250,487 $ 30,010,446 $ 30,862,947 $ 36,107,671 $ 38,089,130 $ 364,289,239 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 FY 2019–20 Oct - Sept Inception to Date Total $ 25,149,781 100,706 $ 29,807,090 203,356 $ 30,366,521 496,426 $ 35,384,631 723,040 $ 37,621,547 467,583 $ $ 355,281,043 9,008,196 - (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 $ (106,042) (40,000,000) - - (2,016,912) $ $ $ $ $ $ 1,334,117 (199,717,864) (54,502,327) (78,585,673) 32,817,492 TOTAL 12 Impact Fee Collections and Units, for MUD and Wholesale Customers City of Austin, Texas Austin Water As of September 30, 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 2nd QTR (FY) Jan–Mar 2020 Water Units Wastewater Units 1st Quarter Total $ 156,900 $ 88,600 41.0 40.5 Date 10/07/19 11/05/19 11/05/19 11/27/19 12/04/19 12/02/19 12/04/19 Customer Sleepy Hollow 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 04/02/20 04/02/20 04/02/20 04/02/20 05/26/20 05/26/20 06/08/20 06/08/20 08/10/20 08/10/20 09/16/20 09/16/20 09/16/20 09/16/20 09/16/20 09/16/20 Customer Northtown Mud-Impact Fees Sunset Valley Northtown Mud-Impact Fees Sunset Valley Northtown Mud-Impact Fees Northtown Mud-Impact Fees Northtown Mud-Impact Fees Northtown Mud-Impact Fees Customer Northtown Mud-Impact Fees Northtown Mud-Impact Fees Northtown Mud-Impact Fees West Lake Hills West Lake Hills West Lake Hills West Lake Hills Northtown Mud-Impact Fees CRF Unit 9968 9915 9915 9952 9915 9951 9915 CRF Unit 9950 9950 9915 9915 9915 9952 9968 9915 9915 CRF Unit 9915 9949 9915 9949 9915 9915 9915 9915 CRF Unit 9915 9915 9915 9951 9951 9951 9951 9915 Water Fees $ 2,600 $ - 89,300 $ $ 18,000 $ - $ - 47,000 $ $ - 47,500 $ $ - $ - $ 25,000 16,100 $ $ - Water Fees $ - - $ - $ $ 122,200 $ 70,500 $ 2,700 $ 2,600 $ - $ 42,300 Wastewater Fees 2,100 $ 4,200 $ 65,000 $ $ - $ - $ - $ - 22,500 $ $ - Water Fees $ - $ - $ 79,900 $ 13,150 $ - 51,700 $ $ - $ 42,300 $ 187,050.00 Wastewater Fees $ 42,500 13,000 $ $ - $ - 27,500 $ $ - 22,500 $ $ - 105,500.00 $ Water Fees $ - $ 4,700 $ - - $ - $ $ - $ - 28,200 $ Wastewater Fees 2,500 $ $ - $ 15,000 $ 1,400 3,500 $ $ 7,000 11,200 $ $ - 2.0 0.0 19.0 10.0 0.0 0.0 10.0 0.0 0.0 0.0 26.0 15.0 1.5 2.0 0.0 9.0 0.0 0.0 17.0 7.5 0.0 11.0 0.0 9.0 44.50 0.0 1.0 0.0 0.0 0.0 0.0 0.0 6.0 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 17.0 10.0 0.0 0.0 11.0 0.0 9.0 0.0 47.00 1.0 0.0 6.0 1.0 1.0 5.0 8.0 0.0 3rd QTR (FY) Apr-June 2020 Date Water Units Wastewater Units 2nd Quarter Total $ 240,300 $ 93,800 $ 54 $ 40 4th QTR (FY) July-Sept 2020 Date Water Units Wastewater Units 3rd Quarter Total $ $ 4th Quarter Total $ 32,900 $ 40,600 $ 7 $ 22 MUD and Wholesale Summary Section Water Fees Wastewater Combined Fee Fees Total First Six Month Total Second Six Month Total 12-Month Total $ $ $ 397,200 219,950 617,150 $ $ $ 182,400 146,100 328,500 $ $ $ 579,600 366,050 945,650 Water Units 94.5 51.5 146.0 Wastewater Combined Unit Units 80.0 69.0 149.0 Total 174.5 120.5 295.0 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 September 30, 2020 (Close II) Waiver/Exemption Dollar Value Type of Waiver/Exemption Water Combined Total (*) Affordable Housing $ 1,313,565 525,337 $ 1,838,902 Wastewater $ Council Approved Exemptions State of Texas Property School Waivers Community Gardens Fire Protection $ 831,850 $ 39,000 $ 198,650 $ - $ 473,550 2,856,615 $ 343,550 $ $ - $ 48,200 $ - $ 149,300 1,066,387 $ $ 1,175,400 $ 39,000 $ 246,850 $ - $ 622,850 3,923,002 $ TOTAL (*) Affordable Housing by Development Development Name EHT of Texas, LP - SF-Phase 1-A, Section & (Goodnight Ranch) Mueller Section 9B Development Address PO BOX 92769, Austin, TX 78709 McBee-Robert Browning Fees Waived Service Units Waived $ (1,106,840) 162 Granada Homes by Avi Austin Habitat for Humanity - SF - Section 10B (RMMA-MDA) Mueller Section 9 Muskin Company -4 SF - Section 10 (RMMA MDA) Foundation Communities, Inc 601 East Powell Lane 8809 WHITTIER DR Philomena Street CalAtlantic Homes - Mueller Section 9 Philomena Street 11704 N LAMAR BLVD Saigebrook Development Elysium Grand 3300 Oak Creek Dr Accessible Housing Austin! 1915 BRIARCLIFF BLVD 8601 West Gate Blvd 8601 West Gate Blvd Aria Grand Scenic Point - Phase II Tillery 4-Acre Project Blackland Community Development C 810 Lydia Street (ADU) ti UT Ruth R Schulze House - UNO 2008 East 10th Street Unit B 3000 Funston Street 1800 S IH 35 7204/7208 Boyle Dr 1126 Tillery Street 2106 Chicon 810 Lydia Street 915 W 22nd St 2008 E 10th Street 3000 Funston Street $ (242,500) $ (126,000) $ (106,400) $ (83,600) $ (49,875) $ (23,750) $ (19,250) $ (17,600) $ (15,187) $ (13,200) $ (11,200) $ (8,000) $ (6,400) $ (3,600) $ (2,000) $ (1,500) $ (1,000) $ (1,000) 33 18 14 11 7 3 18 16 15 12 9 8 0 1 2 2 1 1 TOTAL $ (1,838,902) $ 331 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 Affordable Housing 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 Sep-19 $ 500,125 500,125 $ 1,314,965 1,314,965 Mar-20 1,007,628 1,007,628 $ Sep-20 $ 305,938 305,938 Annexed Property Water Well Annexation Annexed Property - - - $ 3,750 - 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 - $ 212,300 212,300 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 - - - $ 132,200 132,200 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 86,250 - - - $ 86,250 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 15,751,526 13.5% $ $ $ 736,688 13,156,003 13,892,690 5.3% 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 Sept-20 (Close II) 305,938 - 212,300 132,200 86,250 736,688 $ 5.3% 18,720,675 961,500 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 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 Sep-20 Affordable Housing $ 455,550 455,550 $ 559,811 559,811 $ 673,686 673,686 $ 434,634 434,634 $ 669,063 669,063 $ 664,088 664,088 $ 259,475 259,475 553,469 553,469 417,124 417,124 108,213 108,213 Annexed Property Water Well Annexation Annexed Property 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 - 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 $ - 252,475 252,475 - 265,750 265,750 77,800 77,800 State of Texas Property City Construction Projects School Waivers Community Gardens - - 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 - - 21,000 23,200 21,000 27,200 - 27,200 Government Fire Protection Master Meter Exemption Duplex Reconnect/Exchange Second Sewer Tap 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 137,700 $ 11,600 137,700 11,600 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% $ $ $ 224,813 5,564,673 5,789,485 3.9% 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 Mar-16 Sep-16 Mar-17 Sep-17 Mar-18 FY 2018 Sep-18 455,550 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 FY 2020 Mar-19 259,475 - 116,900 13,200 75,100 Sep-20 553,469 - 252,475 23,200 109,200 Mar-20 417,124 - 265,750 21,000 137,700 Sept-20 (Close II) 108,213 - 77,800 27,200 11,600 $ 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 $ 224,813 3.9% 18,720,675 961,500 16