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CITY OF AUSTIN, TEXAS AUSTIN WATER SEMI-ANNUAL IMPACT FEE COLLECTIONS REPORT April 1, 2022 through September 30, 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 December 2, 2022 Semi-Annual Impact Fee Collections Report for April 1, 2022 to September 30, 2022 MEMORANDUM To: From: Date: Subject: The Semi-Annual Impact Fee Collections Report as of September 30, 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 $5,393,695 lower than the amount collected during the April through September reporting period a year prior; wastewater fees collected were $2,428,124 lower than those collected during the same period one year ago. Interest earnings for the six-month period equaled $242,377. The combined utility impact fees collected, plus interest, during the six-month period totaled $22,629,867. Of this total, $15,521,119 was for water and $7,108,748 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, 2022, equal $447,505,990. Of this total, $302,374,928 was collected for water and $145,131,062 was collected for wastewater. As of September 30, 2022, the cash balances in the water and wastewater impact fee funds were $37,601,304 and $18,420,623 respectively, for a combined total of $56,021,927. 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 April 1 through September 30.  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 year  Page 8: Impact Fee Collections Summary inception to date with current six-month period. Semi-Annual Impact Fee Collections Report April 1, 2022 through September 30, 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 Interest Earned $496,426 $723,040 $467,583 $99,165 Impact Fees $30,366,521 $35,384,631 $37,621,547 $44,175,852 $38,673,729 Waivers $6,556,761 $4,333,534 $3,923,002 $3,227,467 $3,794,683 FY 2022 (Close II) $268,006 Chart 2: Water Impact Fee Collections and Waivers Source FY2018 FY2019 FY2020 FY 2021 FY 2022 (Close II) Interest Earned $378,668 $571,587 $361,991 $71,034 $180,122 Impact Fees $21,895,192 $25,781,814 $26,787,601 $30,513,872 $26,643,961 Waivers $4,654,911 $2,930,515 $2,856,615 $2,335,810 $2,641,835 1    Semi-Annual Impact Fee Collections Report April 1, 2022 through September 30, 2022 Chart 3: Wastewater Impact Fee Collections and Waivers Source FY2018 FY2019 FY2020 FY 2021 Interest Earned $117,757 $151,454 $105,591 $28,131 Impact Fees $8,471,329 $9,602,817 $10,833,946 $13,661,980 $12,029,768 Waivers $1,901,850 $1,403,019 $1,066,387 $891,657 $1,152,848 FY 2022 (Close II) $87,884 $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 April 1, 2022 through September 30, 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   Sep - 18 Mar-19 Sep-19 Mar -20 Sep - 20 Mar - 21 Sep - 21 Mar - 22 Sep - 22 Waivers/Exemptions $2,461,883 $1,075,475 $1,855,040 $2,119,928 $736,688 $823,263 $1,512,548 $1,342,444 $1,299,391 $11,855,569 $10,927,088 $14,854,726 $13,631,599 $13,156,003 $9,761,647 $20,752,225 $11,285,432 $15,358,529 $14,317,452 $12,002,563 $16,709,766 $15,751,526 $13,892,690 $10,584,910 $22,264,773 $12,627,876 $16,657,921 17.2% 9.0% 11.1% 13.5% 5.3% 7.8% 6.8% 10.6% 7.8% 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 Sep - 18 Mar-19 Sep-19 Mar -20 Sep - 20 Mar - 21 Sep - 21 Mar - 22 Sep - 22 Affordable Housing $1,660,238 $500,125 $1,314,965 $1,007,628 $305,938 Council Developer Agreements $534,800 $309,000 $252,475 $619,550 $212,300 $478,038 $98,700 $790,948 $305,100 $771,794 $304,650 $804,241 $202,600 $12,000 $85,800 $14,400 $105,450 $132,200 $100,500 $56,600 $101,800 $12,000 $254,845 $180,550 $273,200 $387,300 $86,250 $146,025 $359,900 $164,200 $280,550 $2,461,883 $1,075,475 $1,855,040 $2,119,928 $736,688 $823,263 $1,512,548 $1,342,444 $1,299,391   Government Other Waivers Total Waivers/ Exemptions     3     Semi-Annual Impact Fee Collections Report April 1, 2022 through September 30, 2022 Chart 6: Wastewater Impact Fees and Waivers/Exemptions $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   Waivers/Exemptions WW Impact Fees Total Fees and Waivers/Exemptions Waivers as % of Fees & Waivers     Sep - 18 Mar-19 Sep-19 Mar -20 Sep - 20 Mar - 21 Sep - 21 Mar - 22 Sep - 22 $965,188 $464,675 $938,344 $841,574 $224,813 $211,781 $679,876 $760,338 $392,510 $4,541,285 $4,165,063 $5,437,755 $5,269,273 $5,564,673 $4,204,895 $9,457,085 $5,000,807 $7,028,961 $5,506,473 $4,629,738 $6,376,099 $6,110,847 $5,789,485 $4,416,676 $10,136,961 $5,761,145 $7,421,471 17.5% 10.0% 14.7% 13.8% 3.9% 4.8% 6.7% 13.2% 5.3%   Chart 7: Wastewater Impact Fee Waivers/Exemptions by Type Waiver/Exemption Type Sep - 18 Mar-19 Sep-19 Mar -20 Sep - 20 Mar - 21 Sep - 21 Mar -22 Sep -22 Affordable Housing $664,088 $259,475 Council Developer Agreements $193,200 $116,900 $553,469 $252,475 $417,124 $265,750 Government Other Waivers $0 $13,200 $23,200 $21,000 $107,900 $75,100 $109,200 $137,700 $108,213 $77,800 $27,200 $11,600 $109,531 $17,200 $36,450 $48,600 $449,426 $37,600 $21,200 $171,650 $446,238 $156,950 $79,250 $77,900 $162,710 $112,500 $0 $117,300 Total Waivers/ Exemptions $965,188 $464,675 $938,344 $841,574 $224,813 $211,781 $679,876 $760,338 $392,510 4     Semi-Annual Impact Fee Collections Report April 1, 2022 through September 30, 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 3.56 8.01 May 3.27 2.19 Jun 2.63 2.78 Jul 2.20 2.52 Aug 1.63 2.53 Sep 2.23 2.74 YTD 26.82 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 1.48 3.85 May 1.52 .94 Jun 1.24 1.29 Jul .97 .97 Aug .69 1.32 Sep 1.21 1.09 YTD 12.12 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 April 1, 2022 through September 30, 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 FY2022 Affordable Housing (*) Council Developer Government Other Waivers Total 531.0 124.5 .0 24.7 680.2 .0 38.8 8.9 16.4 64.1 41.8 132.7 7.7 42.5 224.7 227.3 19.1 162.1 57.6 466.1 41.9 61.7 .0 66.4 170.0 376.1 84.8 2.4 34.6 57.0 241.7 12.0 1.2 332.8 70.4 .0 1.8 497.8 311.9 405.0 111.7 69.2 253.4 142.9 2,185.0 .0 .0 71.8 183.4 .0 .0 105.6 174.8 3.0 .0 52.3 308.7 .0 .0 165.3 308.1 776.7 193.1 640.0 3,794.7 Note: Combined water and wastewaters fee waivers 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. *As of FY22 close II, the total service units waived is 352. 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. Council Developer Agreements: This is for Council agreements/ordinances specifying the waiver of impact fees. 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 April 1, 2022 through September 30, 2022 City of Austin, Texas Austin Water Summary of Affordable Housing Waivers by Development October 1, 2021 through September 30, 2022 (Close II) Type of Waiver/Exemption Affordable Housing Water $ 1,576,035 $ Wastewater 608,948 Combined Total $ 2,184,983 TOTAL $ 1,576,035 $ 608,948 $ 2,184,983 Affordable Housing by Development Development Name Development Address Fees Waived Service Units Waived Richman Southwest Development LLC 3200 Montopolis McDowell Housing Partners City Heights 4500 Nuckols Crossing Rd Richman Southwest Development LLC 3200 Montopolis Austin McNeil DMA Housing Arbor Park 6306 McNeil Dr Foundation Communities, Inc. The Loretta, 13653 Rutledge Spur ThinkEast Austin MGT 1141 Shady Lane Mueller Redvelopment EHT of Texas - Section 11 Mueller Redevelopment:The Muskin Company- Section 11- 30 Single Family David Weekly Homes - Goodnight Ranch PUDCowman Way Austin Habitat for Humanity 7204/7208 Boyle Dr Wes Peoples Homes - Section 11 Espero Austin at Rutland 1934 Rutland Ave Guadalupe Neighborhood Development Corp $ $ $ $ $ $ $ $ $ $ $ $ $ $ 584,573 486,000 486,000 162,000 141,000 82,250 74,548 67,313 54,000 15,000 13,500 10,500 8,300 TOTAL 2,184,983 $ 352 78 68 68 30 30 18 10 9 8 14 2 18 1 7  City of Austin, Texas Austin Water Impact Fee Collections Summary Austin Water Description Water Wastewater Total SIX MONTHS ENDED: April 1, 2022 through September 30, 2022 Total Dollar Value of Taps & Connections Impact Fee Waivers/Exemptions Net Impact Fees Collected Interest Earnings 162,589 79,787 242,377 Total Impact Fees Collected $ 15,521,119 7,108,748 $ 22,629,867 $ $ 16,657,921 (1,299,391) 15,358,529 7,421,471 (392,510) 7,028,961 24,079,391 (1,691,901) 22,387,490 $ $ $ $ $ INCEPTION TO DATE: June 20, 1990 – September 30, 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 $ $ 296,291,813 6,083,115 302,374,928 141,838,811 3,292,251 145,131,062 (183,168,766) (35,506,672) (46,801,328) 703,143 $ 37,601,304 (76,549,098) (18,995,655) (31,784,345) 618,658 $ 18,420,623 Impact Fee Cash Balances 438,130,623 9,375,367 447,505,990 (259,717,864) (54,502,327) (78,585,673) 1,321,801 56,021,927 $ $ 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 TOTAL $ (35,506,672) $ (18,995,655) $ (54,502,327) (35,506,672) - - - - - (46,801,328) - - - - - (18,995,655) - - - - - (31,784,345) - - - - - (54,502,327) - - - - - (78,585,673) - - - - - TOTAL $ (46,801,328) $ (31,784,345) $ (78,585,673) 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 * 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