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CITY OF AUSTIN, TEXAS AUSTIN WATER SEMI-ANNUAL IMPACT FEE COLLECTIONS REPORT October 1, 2021 through March 31, 2022  City of Austin | Austin Water P.O. Box 1088 Austin, TX 78767 AustinWater.org Martin Tower, P.E., Managing Engineer, Austin Water Nam Nguyen, Financial Manager II, Austin Water October 25, 2022 Semi-Annual Impact Fee Collections Report for October 1, 2021 to March 31, 2022 MEMORANDUM To: From: Date: Subject: The Semi-Annual Impact Fee Collections Report as of March 31, 2022 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 $1,523,785 higher than the amount collected during the October through March reporting period a year prior; wastewater fees collected were $795,911 higher than those collected during the same period one year ago. Interest earnings for the six-month period equaled $25,629. The combined utility impact fees collected, plus interest, during the six-month period totaled $16,311,867. Of this total, $11,302,963 was for water and $5,008,903 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, 2022, equal $424,876,123. Of this total, $286,853,808 was collected for water and $138,022,315 was collected for wastewater. As of March 31, 2022, the cash balances in the water and wastewater impact fee funds were $22,119,677 and $11,331,060 respectively, for a combined total of $33,450,737. Please let me know if you have any questions or need additional information. I can be reached at 512-972-0048. Cc: Robert Goode, Interim Director Joseph Gonzales, Assistant Director, Financial Services Christina Romero, Financial Manager III, Financial Services Aurora Pizano, Financial Manager II, 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. • Pages 1 and 2 (Charts 1 through 3) detail the impact fees collected by the Combined utility, Water, and Wastewater, detailing fee collection and interest earnings by fiscal year. • Page 3 (Charts 4 and 5) 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. • Page 4 (Charts 6 and 7) are similar to Charts 4 and 5 but report the information regarding waivers/exemptions granted by the Wastewater utility. • Page 5 (Charts 8 and 9) report Capital Recovery Fee Collections by month for the current and prior fiscal year for Water and Wastewater. • Page 6 (Chart 10) Fee Waivers by month and by type for the current fiscal year. • Page 7 (Chart 11) Affordable Housing Waivers by Development with units by fiscal • Page 8: Impact Fee Collections Summary inception to date with current six-month year period. Semi-Annual Impact Fee Collections Report October 1, 2021 through March 31, 2022 Chart 1: Combined Utility Impact Fee Collections and Waivers $48,000,000 $44,000,000 $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 FY2018 FY2019 FY2020 FY 2021 YTD FY 2022 Interest Earned $496,426 $723,040 $467,583 $99,165 $25,629 Impact Fees $30,366,521 $35,384,631 $37,621,547 $44,175,852 $16,286,238 Waivers $6,556,761 $4,333,534 $3,923,002 $3,227,467 $2,102,781 Chart 2: Water Impact Fee Collections and Waivers Source FY2018 FY2019 FY2020 FY 2021 YTD FY 2022 Interest Earned $378,668 $571,587 $361,991 $71,034 $17,532 Impact Fees $21,895,192 $25,781,814 $26,787,601 $30,513,872 $11,285,432 Waivers $4,654,911 $2,930,515 $2,856,615 $2,335,810 $1,342,444 1    Semi-Annul Impact Fee Collections Report October 1, 2021 through March 31, 2022 Chart 3: Wastewater Impact Fee Collections and Waivers Source FY2018 FY2019 FY2020 FY 2021 YTD FY 2022 Interest Earned $117,757 $151,454 $105,591 $28,131 $8,097 Impact Fees $8,471,329 $9,602,817 $10,833,946 $13,661,980 $5,000,806 Waivers $1,901,850 $1,403,019 $1,066,387 $891,657 $760,338 $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 e u n e v e R     2     Semi-Annual Impact Fee Collections Report October 1, 2021 through March 31, 2022 Chart 4: Water Impact Fees and Waivers/Exemptions $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 t n u o m A l a t o T d e v a W i t n u o m A   Mar - 18 Sep - 18 Mar-19 Sep-19 Mar -20 Sep - 20 Mar - 21 Sep - 21 Mar - 22 Waivers/Exemptions $2,193,028 $2,461,883 $1,075,475 $1,855,040 $2,119,928 $736,688 $823,263 $1,512,548 $1,342,444 $10,054,023 $11,855,569 $10,927,088 $14,854,726 $13,631,599 $13,156,003 $9,761,647 $20,752,225 $11,285,432 $12,247,051 $14,317,452 $12,002,563 $16,709,766 $15,751,526 $13,892,690 $10,584,910 $22,264,773 $12,627,876 17.9% 17.2% 9.0% 11.1% 13.5% 5.3% 7.8% 6.8% 10.6% Water Impact Fees Total Fees and Waivers/Exemptions Waivers as % of Fees & Waivers Chart 5: Water Impact Fee Waivers/Exemptions by Type Waiver/Exemption Type Mar - 18 Sep - 18 Mar-19 Sep-19 Mar -20 Sep - 20 Mar - 21 Sep - 21 Mar - 22 Council Developer Agreements $452,391 $534,800 $309,000 $252,475 $619,550 $212,300 $98,700 $305,100 $304,650 $1,401,638 $1,660,238 $500,125 $1,314,965 $1,007,628 $305,938 $478,038 $790,948 $771,794 $0 $0 $0 $0 $0 $0 $0 $0 Affordable Housing Annexation Government Other Waivers $0 $0 $12,000 $85,800 $14,400 $105,450 $132,200 $100,500 $56,600 $101,800 $339,000 $254,845 $180,550 $273,200 $387,300 $86,250 $146,025 $359,900 $164,200 Total Waivers/ Exemptions $2,193,028 $2,461,883 $1,075,475 $1,855,040 $2,119,928 $736,688 $823,263 $1,512,548 $1,342,444   3     Semi-Annual Impact Fee Collections Report October 1, 2021 through March 31, 2022 Chart 6: Wastewater Impact Fees and Waivers/Exemptions Waivers/Exemptions WW Impact Fees Total Fees and Waivers/Exemptions Waivers as % of Fees & Waivers     Mar - 18 Sep - 18 Mar-19 Sep-19 Mar -20 Sep - 20 Mar - 21 Sep - 21 Mar - 22 $936,663 $965,188 $464,675 $938,344 $841,574 $224,813 $211,781 $679,876 $760,338 $3,930,044 $4,541,285 $4,165,063 $5,437,755 $5,269,273 $5,564,673 $4,204,895 $9,457,085 $5,000,806 $4,866,706 $5,506,473 $4,629,738 $6,376,099 $6,110,847 $5,789,485 $4,416,676 $10,136,961 $5,761,144 19.2% 17.5% 10.0% 14.7% 13.8% 3.9% 4.8% 6.7% 13.2%   Chart 7: Wastewater Impact Fee Waivers/Exemptions by Type Waiver/Exemption Type Mar - 18 Sep - 18 Mar-19 Sep-19 Mar -20 Sep - 20 Mar - 21 Sep - 21 Mar - 22 $669,063 $664,088 $259,475 $553,469 $417,124 $108,213 $109,531 $449,426 $446,238 Affordable Housing Annexation Government Other Waivers Council Developer Agreements $182,100 $193,200 $116,900 $252,475 $265,750 $13,800 $0 $0 $0 $0 $0 $0 $13,200 $23,200 $21,000 Total Waivers/ Exemptions $936,663 $965,188 $464,675 $938,344 $841,574 $224,813 $211,781 $679,876 $760,338 $71,700 $107,900 $75,100 $109,200 $137,700 $48,600 $171,650 $0 $77,800 $27,200 $11,600 $0 $17,200 $36,450 $0 $0 $37,600 $156,950 $21,200 $79,250 $77,900 4  $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $0   t n u o m A l a t o T d e v a W i t n u o m A      Semi-Annual Impact Fee Collections Report October 1, 2021 through March 31, 2022 Capital Recovery Fee Collections Chart 8: Water CRF Collections by Month Water FY'22 Actual FY'21 Actual Oct 1.80 1.21 Nov 1.56 2.29 Dec 1.91 1.65 Jan 2.20 1.01 Feb 1.29 2.24 Mar 2.54 1.39 Apr .00 8.01 May .00 2.19 Jun .00 2.78 Jul .00 2.52 Aug .00 2.53 Sep .00 2.74 YTD 11.30 30.58   Chart 9: Wastewater CRF Collections by Month Wastewater FY'22 Actual FY'21 Actual Oct .88 .59 Nov .64 .93 Dec .93 .70 Jan .90 .39 Feb .60 1.07 Mar 1.05 .53 Apr .00 3.85 May .00 .94 Jun .00 1.29 Jul .00 .97 Aug .00 1.32 Sep .00 1.09 YTD 5.01 13.69   5  9,000,000 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 4,500,000 4,000,000 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 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               Semi-Annual Impact Fee Collections Report October 1, 2021 through March 31, 2022 Chart 10: Fee Waivers by Month ) $ ( s r a l l o D f o s d n a s u o h T 800 700 600 500 400 300 200 100 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep YTD Affordable Housing (*) 531.0 227.3 41.9 376.1 124.5 .0 .0 24.7 680.2 .0 .0 38.8 8.9 16.4 64.1 41.8 .0 132.7 7.7 42.5 224.7 .0 19.1 162.1 57.6 466.1 61.7 .0 .0 66.4 170.0 .0 84.8 2.4 34.6 497.8 .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 1,218.0 .0 461.6 181.1 242.1 2,102.8 Note: Combined water and wastewaters fee waivers Annexation Council Developer Government Other Waivers Total 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. *Year-to-date, the total service units waived is 165. These units are primarily located in the Goodnight Ranch and Mueller developments 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: Includes a)Fire protection may not be collected for a connection that is used to provide capacity only; b) Duplex 13-3A-10 (F) 6  Semi-Annual Impact Fee Collections Report October 1, 2021 through March 31, 2022 City of Austin, Texas Austin Water Summary of Affordable Housing Waivers by Development October 1, 2021 through March 31, 2022 Type of Waiver/Exemption Affordable Housing $ TOTAL $ Water 771,794 $ 771,794 $ Wastewater 446,238 $ $ 446,238 Combined Total 1,218,031 1,218,031 Affordable Housing by Development Development Name Development Address Fees Waived Service Units Waived Richman Southwest Development LLC 3200 Montopolis Mueller Section 9B McBee-Robert Browning McDowell Housing Partners City Heights 4500 Nuckols Crossing Rd Austin McNeil DMA Housing Arbor Park 6306 McNeil Dr ThinkEast Austin MGT 1141 Shady Lane Mueller Redevelopment:The Muskin Company- Section 11- 30 Single Family Mueller Section 10 2508 Simond Ave Scenie Point - Phase II 7204/7208 Boyle Dr Mueller Redevelopment: Wes Peoples Homes - Section 11 Austin Habitat for Humanity Scenic Point Subdivision Phase Two 6404 Garrell Glen Dr. $ $ $ $ $ $ $ $ $ $ $ 486,000 249,556 168,750 162,000 82,250 47,750 9,525 7,300 4,500 400 (*) Service units waived for these addresses are on the water permits Chart 11: Combined Utility Affordable Housing waivers TOTAL 1,218,031 $ 0 (*) 67 34 30 18 7 1 7 1 0 (*) 165 $5,000,000 $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 Affordable Housing Affordable Housing units Maximum allowable units FY2018 $4,395,025 572 1500 FY2019 $2,628,034 382 1500 FY2020 $1,838,902 331 1500 FY 2021 $1,827,942 344 1500 YTD FY 2022 $1,218,031 165 1500 7  City of Austin, Texas Austin Water Impact Fee Collections Summary Austin Water Description Water Wastewater Total SIX MONTHS ENDED: October 1, 2021 through March 31, 2022 Total Dollar Value of Taps & Connections Impact Fee Waivers/Exemptions Net Impact Fees Collected $ 12,627,876 (1,342,444) 11,285,432 $ 5,761,144 (760,338) 5,000,806 $ 18,389,019 (2,102,781) 16,286,238 Interest Earnings $ 17,532 $ 8,097 $ 25,629 Total Impact Fees Collected $ 11,302,963 $ 5,008,903 $ 16,311,867 INCEPTION TO DATE: June 20, 1990 – March 31, 2022 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 $ 280,933,283 5,920,525 286,853,808 $ 134,809,850 3,212,465 138,022,315 $ 415,743,133 9,132,990 424,876,123 $ (183,168,766) (35,506,672) (46,801,328) 742,635 22,119,677 $ (76,549,098) (18,995,655) (31,784,345) 637,843 11,331,059 $ (259,717,864) (54,502,327) (78,585,673) 1,380,477 33,450,736 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 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2002* thru 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2007** thru 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 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 (63,768,766) $ (20,000,000) (24,800,000) (31,000,000) - (43,600,000) $ (183,168,766) (31,749,098) $ (10,000,000) (9,400,000) (9,000,000) - (16,400,000) $ (76,549,098) (95,517,864) $ (30,000,000) (34,200,000) (40,000,000) - (60,000,000) $ (259,717,864) 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. 8