Austin Water Semi-Annual Report — original pdf

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Semi-Annual Impact Fee Collections As of March 31, 2026 Austin Water | May 12, 2026 Agenda  Background  Combined Utility, Water, and Wastewater fee collection and interest earnings by fiscal year  Waived/exempted by category by the Combined Utility, Water, and Wastewater  Capital Recovery Fee Collections by month for the current and prior fiscal year for Combined, Water and Wastewater  Fee Waivers by month and by type for the current fiscal period  Affordable Housing waivers by Development with units by fiscal period  Impact Fee Collections Summary inception to date with the current fiscal period 2 Background  Data pulled from City’s accounting system, ADV3, and in AMANDA, the City’s receivable systems  Texas Local Government Code, Chapter 395, Section 395.058 requires Impact Fee Advisory Committee to file a semi-annual report  Provide financial information about the collection of impact fees, value of fee waivers, and exemptions  Waivers are granted for policy reasons allowed under legal code or statute, and grouped into the “waivers/exemptions” category  Impact fees collected, waived/exempted, and adjusted by both Water and Wastewater 3 Impact Fees Highlights October 1, 2025 – March 31, 2026 Water Impact Fees Collected  $6,230,118  $343,072 interest earned, $281,200 lower Wastewater Impact Fees Collected  $2,881,849  $164,249 interest earned, $182,238 lower Cash Balance  Water Cash balance: $16,416,770  Wastewater Cash balance $7,642,511  Combined Cash balance $24,059,281 4 Combined Utility Impact Fee Collections and Waivers 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 Source Interest Earned FY 2022 $268,007 FY 2023 $1,063,626 FY 2024 $1,566,304 FY 2025 $1,823,732 FYTD 2026 $507,321 Impact Fees $38,673,729 $29,599,264 $27,274,653 $27,709,838 $9,111,967 Waivers $3,794,683 $2,862,383 $3,027,323 $1,797,250 $828,693 Impact Fee % Change year over year -23.5% -7.9% 1.6% -67.1% 5 Water Impact Fee Collections and Waivers Chart 2: Water Impact Fee Collections and Waivers e u n e v e R $28,000,000 $24,000,000 $20,000,000 $16,000,000 $12,000,000 $8,000,000 $4,000,000 $0 Source Interest Earned FY 2022 $180,122 FY 2023 $606,623 FY 2024 FY 2025 FYTD 2026 $953,218 $1,189,357 $343,072 Impact Fees $26,643,961 $20,678,266 $18,942,390 $19,211,376 $6,230,118 Waivers $2,641,835 $1,700,882 $1,947,174 $1,097,581 $427,379 6 Wastewater Impact Fee Collections and Waivers e u n e v e R $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 Source Interest Earned FY 2022 $87,884 FY 2023 $457,002 FY 2024 $613,086 FY 2025 $634,375 FYTD 2026 $164,249 Impact Fees $12,029,767 $8,920,998 $8,332,263 $8,498,462 $2,881,848 Waivers $1,152,848 $1,161,501 $1,080,149 $699,669 $401,314 7 Water Impact Fees and Waivers/Exemptions t n u o m A l a t o T $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 Waivers/Exemptions Water Impact Fees Total Fees and Waivers/Exemptions Waivers as % of Fees & Waivers Sep - 21 Mar - 22 Sep - 22 Mar - 23 Sep - 23 Mar - 24 Sep - 24 Mar - 25 Sep - 25 Mar - 26 $1,512,548 $1,342,444 $1,299,391 $1,201,696 $499,185 $1,099,456 $847,718 $538,044 $559,538 $427,379 $20,752,225 $11,285,432 $15,358,529 $10,195,812 $10,482,454 $10,163,247 $8,779,143 $9,976,544 $9,234,831 $6,230,118 $22,264,773 $12,627,876 10.6% 6.8% $16,657,921 $11,397,508 10.5% 7.8% $10,981,639 $11,262,703 9.8% 4.5% $9,626,860 8.8% $10,514,588 $9,794,369 5.7% 5.1% $6,657,497 6.4% 8 Wastewater Impact Fees and Waivers/Exemptions t n u o m A l a t o T $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 Waivers/Exemptions WW Impact Fees Total Fees and Waivers/Exemptions Sep - 21 Mar - 22 Sep - 22 Mar - 23 Sep - 23 Mar - 24 Sep - 24 Mar - 25 Sep - 25 Mar - 26 $679,876 $760,338 $392,510 $818,719 $342,782 $635,394 $444,755 $431,006 $268,663 $132,651 $9,457,085 $5,000,807 $7,028,961 $4,116,187 $4,804,812 $4,454,803 $3,877,461 $4,162,825 $4,335,638 $2,881,849 $10,136,961 $5,761,145 $7,421,471 $4,934,906 $5,147,594 $5,090,197 $4,322,216 $4,593,831 $4,604,300 $3,014,500 Waivers as % of Fees & Waivers 6.7% 13.2% 5.3% 16.6% 6.7% 12.5% 10.3% 9.4% 5.8% 4.4% 9 Combined Impact Fee Waivers/Exemptions by Type d e v a W i t n u o m A $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 Waiver/Exemption Type Affordable Housing Council Developer Agreements Government Other Waivers Sep - 21 $1,240,374 Mar - 22 $1,218,031 $342,700 $77,800 $531,550 $461,600 $181,050 $242,100 Sep - 22 $966,951 Mar - 23 $1,348,365 $315,100 $239,800 $12,000 $55,150 Sep - 23 $546,367 $61,550 $20,050 Mar - 24 $685,150 $659,450 $15,100 $397,850 $377,100 $214,000 $375,150 Sep - 24 $1,193,873 $44,400 $30,600 $23,600 Mar - 25 $397,600 $527,950 $5,000 $38,500 Sep - 25 $764,100 $0 $52,000 $12,100 Total Waivers/ Exemptions $2,192,424 $2,102,781 $1,691,901 $2,020,415 $841,967 $1,734,850 $1,292,473 $969,050 $828,200 Mar - 26 $423,830 $0 $118,300 $17,900 $560,030 10 Water Impact Fee Waivers/Exemptions by Type d e v a W i t n u o m A 1,600,000 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 Waiver/Exemption Type Affordable Housing Council Developer Agreements Government Other Waivers Sep - 21 Mar - 22 Sep - 22 Mar - 23 Sep - 23 Mar - 24 Sep - 24 Mar - 25 Sep - 25 Mar - 26 $877,446 $347,835 $2,250 $446,206 $395,000 $801,718 $279,794 $507,388 $321,779 $9,400 $227,950 $0 $0 $790,948 $305,100 $771,794 $304,650 $804,241 $202,600 $56,600 $101,800 $12,000 $37,600 $32,950 $359,900 $164,200 $280,550 $253,700 $13,650 $11,900 $135,450 $499,185 335 1500 $246,350 $1,099,456 100 1500 $19,000 $17,600 $847,718 188 1500 $3,000 $44,600 $27,300 $7,550 $538,044 79 $559,538 32 1500 1500 $94,100 $11,500 $427,379 79 1500 11 Total Waivers/ Exemptions Affordable Housing Units $1,512,548 226 $1,342,444 165 $1,299,391 187 $1,201,696 220 Maximum exempted units 1500 1500 1500 1500 Wastewater Impact Fee Waivers/Exemptions by Type d e v a W i t n u o m A $900,000 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0 Waiver/Exemption Type Sep - 21 Mar - 22 Sep - 22 Mar - 23 Sep - 23 Mar - 24 Sep - 24 Mar - 25 Sep - 25 Mar - 26 Affordable Housing Council Developer Agreements Government Other Waivers $449,426 $37,600 $21,200 $171,650 $446,238 $156,950 $79,250 $77,900 $162,710 $112,500 $0 $117,300 $470,919 $202,200 $22,200 $123,400 $198,532 $59,300 $6,400 $78,550 Total Waivers/ Exemptions $679,876 $760,338 $392,510 $818,719 $342,782 $238,944 $264,450 $3,200 $128,800 $635,394 $392,155 $117,806 $256,713 $102,051 $35,000 $11,600 $6,000 $300,000 $2,000 $11,200 $0 $7,400 $4,550 $0 $24,200 $6,400 $444,755 $431,006 $268,663 $132,651 12 Waiver Category 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 are 111. These units are primarily located in Bluestein Blvd Apartments, and Cairn Point. 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) 13 Affordable Housing Waivers by Development October 1, 2025 – March 31, 2026 Type of Waiver/Exemption Affordable Housing Water $ 321,779 Wastewater $ 102,051 Combined Total $ 423,830 TOTAL $ 321,779 $ 102,051 $ 423,830 Affordable Housing by Development Development Name Development Address Cairn Point at Montopolis Bluestein Blvd Apartments Mueller Section 9B EHT of Texas, LP-GoodnightRanch PUD Austin Housing Finance Corp 1013 Montopolis Dr 7009 Ed Bluestein Blvd McBee-Robert Browning 6512 Stockman Dr 5901 Drowsy Willow Trl Fees Waived $ $ $ $ $ 144,000 56,430 38,250 50,400 134,750 Service Units Waived 30 51 5 7 18 TOTAL $ 423,830 $ 111 (*)Service units waived for these addresses are on the water permits 14 Combined CRF Collections by Month ) $ ( s r a l l o D f o s n o i l l i M 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 Water FY'26 Actual FY'25 Actual Oct $1.80 $2.38 Nov $1.43 $1.94 Dec $1.64 $1.77 Jan $.96 $3.03 Feb $1.58 $2.62 Mar $2.22 $3.36 Apr $.00 $2.79 May $.00 $1.94 Jun $.00 $4.20 Jul $.00 $2.71 Aug $.00 $2.16 Sep $.00 $.63 FY 2026 $9.62 $29.53 15 Water CRF Collections by Month 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 Water FY'26 Actual FY'25 Actual Oct $1.24 $1.73 Nov .92 1.40 Dec 1.18 1.26 Jan .66 2.15 Feb 1.12 1.85 Mar 1.46 2.21 Apr .00 1.99 May .00 1.25 Jun .00 2.90 Jul .00 1.81 Aug .00 1.45 Sep FY 2026 .00 .41 $6.57 $20.40 16 Wastewater CRF Collections by Month ) $ ( s r a l l o D f o s n o i l l i M 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 Wastewater FY'26 Actual FY'25 Actual Oct $.56 $.65 Nov .51 .55 Dec .46 .51 Jan .30 .88 Feb .47 .77 Mar .76 1.15 Apr .00 .80 May .00 .68 Jun .00 1.30 Jul .00 .90 Aug .00 .71 Sep FY 2026 .00 .23 $3.05 $9.13 17 Combined Fee Waivers by Month 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 FY 2026 Affordable Housing (*) Council Developer Government Other Waivers Total 27.0 - 20.0 14.4 $61.4 - - - 1.5 $1.5 (*) Combined water and wastewaters fee waivers 10.8 185.6 .0 200.4 - 700.0 .0 - - - - 57.6 1.5 - 40.1 .5 - - - - - - - - - - - - - - - - - - - - - - - - $11.5 $185.6 $59.1 $241.0 $.0 $.0 $.0 $.0 $.0 $.0 $423.8 $.0 $118.3 $17.9 $560.0 18 Impact Fee Collections Summary Description Water Wastewater Total SIX MONTHS ENDED: October 1, 2025 through March 31, 2026 Total Dollar Value of Taps & Connections Impact Fee Waivers/Exemptions Net Impact Fees Collected 6,657,497 3,014,500 9,671,997 $ (427,379) 6,230,118 $ (132,651) 2,881,849 $ (560,030) 9,111,967 Interest Earnings $ 343,072 $ 164,249 $ 507,321 Total Impact Fees Collected $ 6,573,190 $ 3,046,098 $ 9,619,288 INCEPTION TO DATE: June 20, 1990 – March 31, 2026 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. Impact Fees Collected Interest Earnings Used for Debt Defeasance Used for CIP* Used for Debt Service** Other Adjustments*** Total Impact Fees Collected $ 370,529,347 $ 175,633,348 $ 546,162,695 361,353,961 9,175,385 170,472,385 5,160,964 531,826,346 14,336,349 (272,547,209) (35,506,672) (117,848,684) (18,995,655) (390,395,893) (54,502,327) (46,801,328) 742,632 16,416,770 $ (31,784,345) 637,847 7,642,511 $ (78,585,673) 1,380,479 24,059,281 $ Impact Fee Cash Balances 19 Impact Fee Collections Summary Cont. Description Water Wastewater Total Application of Impact Fee Funds for Debt Defeasance by Fiscal Year FY 1992 thru 2021 $ (139,568,766) $ (60,149,098) (199,717,864) FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 (43,600,000) (35,750,684) (12,121,212) (21,500,000) (16,400,000) (10,930,634) (7,878,788) (12,500,000) (60,000,000) (46,681,318) (20,000,000) (34,000,000) TOTAL (20,006,546) (272,547,209) $ (9,990,164) (117,848,684) $ (29,996,710) (390,395,893) $ Application of Impact Fee Funds for Capital Projects by Fiscal Year FY 2002* thru 2021 $ (35,506,672) $ (18,995,655) (54,502,327) FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 - - - - - - - - - - - - TOTAL - (35,506,672) $ - (18,995,655) $ - (54,502,327) $ Application of Impact Fee Funds for Debt Service by Fiscal Year FY 2007** thru 2021 $ (46,801,328) $ (31,784,345) (78,585,673) FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 - - - - - - - - - - - - TOTAL - (46,801,328) $ - (31,784,345) $ - (78,585,673) $ 20 Questions? 21