On most Development Impact Fee nexus studies I complete, the same question comes up before the study goes to council for adoption:  "Why are the fees so high?" It is a reasonable question. And it points to a distinction worth making explicit, because it shapes how cities should think about the work we deliver: "Our responsibility is to calculate the maximum amount the law allows. The city's responsibility is to determine the appropriate amount to actually adopt." Under Califo

At this holiday season, RCS would like to give thanks to all the cities, counties, and special districts that made our 45 years possible. We hope that you had a wonderful 2025 and hope that 2026 is even better!

Earlier this month we were pleased to present a session on the Nuts and Bolts of Fees at the California Municipal Revenue & Tax Association Conference. It was a great conference, and if you are not yet a member of CMRTA, we suggest that you check them out at www.cmrta.org . The session provided an overview of User Fees and Development Impact Fees, including: Constitutional Background Methodology Recent Court Cases and Legislation Accounting and Reporting Even if you were not

AB-602 made one thing clear: for California’s largest jurisdictions, charging development impact fees without a detailed roadmap of...