Cost Accounting in Local Government

Development Impact Fees

The Five Findings for Development Impact Fees

Most every municipal finance officer is aware of the five findings (in Government Code §66000) required to adopt development impact fees.  If not, here they are: The purpose of the fee. The use of the fee. The relationship between the use of the fee and type of development paying the fee. The relationship between the […]

Do Development Fees Affect Home Sales?

At about every other Council or town-hall meeting I attend there is the question about whether development fees (planning fees, permit fees and impact fees) affect housing sales. More specifically, I am asked if the suggested fee increases deter housing sales and economic growth within that community. At the dais, I have little time to […]

Determining Development Impact Fee Land-Use Categories

The land-use database inventory is the spine of any Development Impact Fee (henceforth DIF) calculation effort.  It is a data table that identifies where in the “General Plan build-out” process your agency is at this point in time.  General Plan build-out is that theoretical point in time when a public planning agency has, for the […]

Framing the Case for Fees

As the typical reader of the RCS blog articles, you are a technically skilled government finance professional and can make a strong financial or accounting argument to support your professional recommendations. When you have a thoughtful and technically literate audience, you will win your case.  Sadly, the longer I’ve worked, the more I’ve noticed a […]

Circulation Infrastructure Nexus

In my early years of calculating development impact fees (henceforth DIFs) I had to experiment with different nexus factors for distributing the costs of the various infrastructures.  Some of the earlier ones back in the early 90’s were a little rudimentary but were improved after countless hours on the internet.  Over the next year I […]

Thirty Years of Impact Fee Experience

This last January 16th I watched with no small amount of pride while the Chino City Council adopted an updated set of development impact fees. It shouldn’t have been remarkable as I see such successful DIF adoptions seven or eight times a year.  What was remarkable was that the Chino City Council had done the […]

Mandatory Approval of Accessory Dwelling Units

In July I wrote about the State Legislature requiring easier paths to increasing residential Accessory Dwelling Unit (ADU) construction (SB 1069).  This action is no doubt a massive intrusion into local planning and is rife with problems, but it’s too late to debate those points. Now it’s time to deal with them and try to […]

Accessory Dwelling Units

Many of you have been wrestling with integrating the recently passed State legislation (AB 2299 and SB 1069) that requires most cities to accommodate second dwelling units, referred to as “accessory dwelling units,” within your development rules and regulations. Regardless of your own city ordinances on the issue, the new state law is probably more […]

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