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11-25-19 Work Session Agenda and MaterialsCITY COUNCIL November 25, 2019, at 7:00 p.m. KALISPELL City Hall Council Chambers, 201 First Avenue East A. CALL TO ORDER B. DISCUSSION ITEMS 1. Tax Increment Finance Policies, Procedures, and Programs 2. 2019 Cost -Based Utility Rate Study and Impact Fee Review C. PUBLIC COMMENT Persons wishing to address the council are asked to do so at this time. Those addressing the council are requested to give their name and address for the record. Please limit comments to three minutes. D. CITY MANAGER, COUNCIL, AND MAYOR REPORTS E. ADJOURNMENT UPCOMING SCHEDULE / FOR YOUR INFORMATION City Offices Closed — November 28, 29, 2019 — Thanksgiving Holiday Next Regular Meeting — December 2, 2019, at 7:00 p.m. — Council Chambers Next Work Session — December 9, 2019, at 7:00 p.m. — Council Chambers Reasonable accommodations will be made to enable individuals with disabilities to attend this meeting. Please notify the City Clerk at 758-7756. Page 1 of 1 PLANNING FOR THE FUTURE REPORT TO: FROM: SUBJECT: MEETING DATE: MON ANA Doug Russell, City Manager Jarod Nygren, Senior Planner Planning Department 201 1st Avenue East Kalispell, MT 59901 Phone: (406) 758-7940 Fax: (406) 758-7739 www.kalispell.com/ulanninE Work Session — DRAFT Tax Increment Finance Policies, Procedures, and Programs November 25, 2019 BACKGROUND: To assist in the implementation of TIF District funding, the Urban Renewal Agency is unanimously recommending that the council approve the DRAFT Downtown Kalispell TIF Assistance Program and the DRAFT Amended West Side Urban Renewal — Core Area TIF Assistance Program, which was approved by the Council on February 18, 2014. There are currently policies in place for the West Side Urban Renewal District, however, following adoption of the Downtown Urban Renewal District additional development incentives were considered by the URA for both districts. It is the primary focus of the TIF assistance programs to encourage the location, expansion and retention of business and housing opportunities. The purpose of the TIF assistance program is to encourage desirable development/redevelopment projects, as well as assist projects that would not otherwise occur "but for" the assistance provided through TIF. The purpose of the two documents is to provide guidelines for the URA and Council to offer monetary incentives for development activities within the two urban renewal districts in the form of TIF assistance funds. Additional objectives within the urban renewal district include: • Expand the property tax base in the district through private investment in income producing properties; • Stimulate economic and business development within the district by improving public infrastructure deficiencies; and • Reduce blighted properties within the district. The primary change from what was previously in place includes changes to the "shared utilities program." The current shared utility program has a maximum grant of $150,000 dollars and does not include any provisions for payment of impact fees. The proposed assistance program for both TIF Districts has provisions that would allow for a grant related to 100% of all public infrastructure costs, including impact fees. No funds will be disbursed until all completion criteria have been satisfactorily met as determined by the URA and Kalispell City Council. The City of Kalispell Growth Policy Plan -It 2035, Downtown Plan and Core Area Plan contain the following policies that are relevant to the proposed Downtown Kalispell and Amended West Side — Core Area TIF Assistance Programs: Kalispell Growth Policy Plan -It 2035 Recommendations: • Kalispell Growth Policy Plan -It 2035, Chapter 6 Historic Downtown and Core Area Policy (8) — Encourage development and redevelopment by creating incentives for developers to offset infrastructure and other site costs. • Kalispell Growth Policy Plan -It 2035, Chapter 4 Housing recommendation 2 — Investigate alternative funding mechanisms to reduce impact fees. • Kalispell Growth Policy Plan -It 2035, Chapter 4 Business and Industry recommendation 3 — Explore alternative funding mechanisms for infrastructure to eliminate reliance on impact fees. The Downtown Plan Goals: Chapter 4, Implementation Goal 3 (d) — Upgrade inadequate infrastructure including city water mains for fire flows to accommodate the full use of historic buildings downtown. Chapter 4, Implementation Goal 3 (e) — Develop a revolving loan/grant program using TIF or other funding resources to help business fund necessary infrastructure or property reinvestment. Core Area Plan Goals: Chapter 4 Vision & Goals 910. Develop and fund a loan/grant program that offers incentives to commercial property owners to improve/upgrade their properties. Staff presented the DRAFT policies at a work session on June 24, 2019, where council expressed a desire to have a more formalized process for request of TIF assistance. Accordingly, staff has made changes to the policies that includes provisions of a staff report with findings of fact, evaluation criteria of proposed projects, and third party analysis of projects requesting more than $100,000 in TIF assistance. RECOMMENDATION: Staff will present the DRAFT TIF Assistance programs and be prepared to answer any questions. ATTACHMENTS: DRAFT TIF Policies, Procedures, and Programs c: Aimee Brunckhorst, Kalispell City Clerk Downtown Kalispell Tax Increment Financing Assistance Program City of Kalispell- Urban Renewal Agency City Council Resolution XXXX Date: 1 Table of Contents Introduction 2 Urban Renewal Agency 2 Purpose 2 Program Objectives 2 Polices 3 Criteria for Reviewing Funding Applications 3 Eligible Activities 5 Eligible Applicants 6 Eligible Properties 6 Application Process 6 Important 7 Shared Utilities Program 9 Street Tree Placement Program 10 Sidewalk Placement Program 11 Historic Fagade Program 11 Facade Improvement Program 13 Rehabilitation/Code Compliance Program 14 Site Demolition, Cleanup, and Preparation Program 16 Technical Assistance Program 17 Public Infrastructure Program 18 Approved by Urban Renewal Agency XXXX INTRODUCTION On December 4, 2017, the Kalispell City Council adopted The Downtown Plan as an amendment to the City of Kalispell Growth Policy Plan -It 2035 by Resolution No. 5846. The Downtown Plan addresses a number of key topics that affect the future growth and development of Downtown Kalispell. Subsequently, the Kalispell City Council adopted the Downtown Kalispell Urban Renewal Plan on December 3, 2018, thereby establishing an urban renewal district as part of the City's overall mission to meet its needs of promoting economic development, improving area employment opportunities, improving area housing opportunities and expanding the community's tax base. (hereby referred to as "TIF") as provided in 7-15-4282 through 7-15-4294, MCA for appropriate public infrastructure projects in support of redevelopment within the Urban Renewal District boundary. TIF districts are typically characterized by blight that limits new investment within the Urban Renewal District. TIF is an important element of economic development in the City of Kalispell as a means to fund development activities. The TIF program operates by first establishing a base year taxable value for all properties within a designated boundary. Property taxes from that boundary or district continue to be paid to all taxing jurisdictions such as schools, county, etc., on the basis of the base year valuation. All increases in property taxes in the district above this tax base valuation due to new development or reappraisals are assigned to the City of Kalispell to be used to fund eligible activities identified within the Downtown Kalispell Urban Renewal Plan. URBAN RENEWAL AGENCY The Downtown Kalispell TIF is managed by the City of Kalispell Urban Renewal Agency advisory to Kalispell City Council. In 2010, pursuant to City of Kalispell Resolution 5435, an Urban Renewal Agency (hereafter referred to as "URA") was established for the purpose of assisting the Kalispell City Council in evaluating and proposing TIF district plans and projects. The five - member committee is responsible for reviewing all TIF applications and making recommendations to Kalispell City Council. PURPOSE It is the primary focus of the Downtown Kalispell TIF assistance program to encourage the location, expansion and retention of business and housing opportunities suitable for Downtown Kalispell. The TIF would do this by incentivizing growth within the plan boundary, which has otherwise been stagnant. The purpose of the TIF assistance program is to encourage desirable development/redevelopment projects, as well as assist projects that would not otherwise occur "but for" the assistance provided through TIF. The purpose of this document is to provide guidelines for the URA to offer monetary incentives for development activities within the urban renewal district in the form of TIF assistance funds. PROGRAM OBJECTIVES The primary objective of the TIF assistance program is to encourage investment in development Approved by Urban Renewal Agency XXXX and redevelopment of mixed -use, commercial and multi -family (four units or more) within the district in accordance with the provisions of Montana Urban Renewal Law. Additional objectives within the urban renewal district include: • Expand the property tax base in the district through private investment in income producing properties; • Stimulate economic and business development within the district by improving public infrastructure deficiencies; and • Reduce blighted properties within the district. POLICIES 1. TIF assistance will be given to projects that do not have the financial feasibility to proceed without the benefits of the TIF fund assistance. 2. The applicant shall provide market and feasibility studies, appraisals, etc. provided to private lenders of the project as well as any other information the URA, or Kalispell City Council may require in order to review the need for TIF assistance. 3. A third party analysis shall be provided for applications requesting more than $100,000 in TIF assistance. The third party analysis will be contracted by the city from a list of qualified consultants at the applicant's expense. The third party analysis is required to ensure that project assumptions provided by developer align with current market conditions and industry standards. 4. The applicant shall be able to demonstrate their ability to construct, operate and maintain the proposed project based on past experience, general reputation and credit history. 5. TIF assistance will not be used for projects that place an extraordinary demand on the district infrastructure. 6. The relationship of private investment to public investment of a project shall be significant enough to ensure prudent investment of public funds within the TIF District. A prudent expenditure would equate to $1 of public money for every $9 of private money invested in a project. 7. The applicant shall retain ownership of the project long enough to complete it, occupy it, establish property management, and initiate payment of taxes based on the increased project value. CRITERIA FOR REVIEWING FUNDING APPLICATIONS In reviewing the TIF assistance application the URA will evaluate each new development project utilizing the following criteria, in addition to the policies outlined above. When an application is submitted, documentation demonstrating adherence to the following criteria must be submitted. 1. Each project must achieve each of the following criteria: Tar Generation — In order for the Downtown Kalispell TIF District to stay economically healthy for the maximum benefit to the district and community, a project is expected to generate new taxes. The increase in taxable value due to new construction & rehabilitation is estimated by the County Assessor's office or State Department of Approved by Urban Renewal Agency XXXX 4 Revenue to determine tax increase generation. • Elimination of Blight The project's direct and indirect impact on the physical deterioration within the TIF. • Project Feasibility —A determination of feasibility is made based on the strength of the applicant's demonstration of market demand for the project as contained primarily on the pro forma and financing commitments. • Applicant's ability to perform — An assessment of the applicant's capability to undertake the relative complexities of the project based on past performance and the project design and management team on similar projects based on the complexity of the project. • Timely Completion — The feasibility of completing the project according to the applicant's proposed project schedule. • Plan Goals — The project's ability to significantly further specific goals found in the Downtown Kalispell Urban Renewal Plan, The Downtown Plan, and Kalispell Growth Policy Plan -It 2035 goals and policies. 2. Each project must achieve at least 2 out of the 5 criteria: • Investment— The project's potential for subsequent investment within the TIF district. • Unique Opportunities — The project's potential to present a unique opportunity, meet a special need, or address specific TIF district or community goals such as filling a market niche or providing an un-met community need. • Environmental Impacts — The proj ect's ability to positively impact the environment in terms of brownfields cleanup, noise, dust, and traffic reduction; pollution reduction, etc. • Building The quality of development and overall aesthetics are beyond that which is minimally required by the UBC. • Job Creation— Projects that create opportunities for new employment contribute to the economic vitality of the district and community in a variety of ways. Projects creating five or more full-time equivalent j obs would be considered to have a significant positive impact on the economic well-being of the district, and will be given greater priority. Additionally, new jobs that pay at or above the median county income level will be given priority. 3. Each project must achieve at least 3 out of the 6 criteria: • Housing Increases housing units, including integrating a variety of residential Approved by Urban Renewal Agency XXXX 5 housing types to accommodate people of different age groups and income levels. • Urban Development — Redevelopment that considers the downtown's character and promotes a mix of uses emphasizing retail uses on the main floor and offices or residential uses on upper floors. • Parking Recognize that there are special parking considerations downtown which differ from other areas. A project should use innovative parking management and shared parking provisions, including for general public use. • Recreation Incorporates amenities into the development such as pocket parks, activity nodes and gathering spaces. • Facilities Public Health and Mobility Project will construct or improve sidewalks, including ADA access to buildings. • Alternative Transportation —Project promotes the use of bicycling, transit, ride sharing, car sharing, etc. ELIGIBLE ACTIVITIES Per Montana State Law (7-15-4288 M.C.A.) tax increments may be used by the local government to pay the following costs of or incurred in connection with an urban renewal area or targeted economic development district as identified in the urban renewal plan or targeted economic development district comprehensive development plan: 1. Land acquisition; 2. Demolition and removal of structures; 3. Relocation of occupants; 4. The acquisition, construction, and improvement of public improvements or infrastructure, including streets, roads, curbs, gutters, sidewalks, pedestrian malls, alleys, parking lots and off-street parking facilities, sewers, sewer lines, sewage treatment facilities, storm sewers, waterlines, waterways, water treatment facilities, natural gas lines, electrical lines, telecommunications lines, rail lines, rail spurs, bridges, publicly owned buildings, and any public improvements authorized by Title 7, chapter 12, parts 41 through 45; Title 7, chapter 13, parts 42 and 43; and Title 7, chapter 14, part 47, and items of personal property to be used in connection with improvements for which the foregoing costs may be incurred; 5. Costs incurred in connection with the redevelopment activities allowed under 7-15-4233; 6. Acquisition of infrastructure -deficient areas or portions of areas; 7. Administrative costs associated with the management of the urban renewal area or targeted Approved by Urban Renewal Agency XXXX C.1 economic development district; 8. Assemblage of land for development or redevelopment by private enterprise or public agencies, including sale, initial leasing, or retention by the local government itself at its fair value; 9. The compilation and analysis of pertinent information required to adequately determine the needs of the urban renewal area or targeted economic development district; 10. The connection of the urban renewal area or targeted economic development district to existing infrastructure outside the area or district; 11. The provision of direct assistance to secondary value -adding industries to assist in meeting their infrastructure and land needs within the area or district; and 12. The acquisition, construction, or improvement of facilities or equipment for reducing, preventing, abating, or eliminating pollution. ELIGIBLE APPLICANTS • Property owners or their designated representatives whose property is located within the TIF district are eligible to apply. ELIGIBLE PROPERTIES Properties must be located inside the Downtown Kalispell TIF District and be: • Commercial • Mixed -use • Multi -family properties consisting of four or more units APPLICATION PROCESS Applicants must submit a complete written application for each TIF project to the City of Kalispell Community and Economic Development Department. The TIF application is available online at https://kalispell.com/164/Community-Development under `online applications' or by contacting the Community and Economic Development Department. Completed applications must be received at least ten business days prior to the URA board meeting at which time the application will be considered. This is to allow adequate time for a thorough staff review of the application for presentation to the URA committee. Incomplete applications will be returned to the applicant with an explanation on the additional information required. The following procedure has been developed to expedite the review of TIF funding requests: Initial contact- Contact the Community and Economic Development Department, City of Kalispell, 201 First Avenue East, Kalispell MT 59901, (406) 758-7713, kkinggkalispell. com to discuss the project and determine eligibility for TIF assistance. Approved by Urban Renewal Agency XXXX 2. Complete a TIF application with required attachments- The applicant must prepare a TIF application for each funding request and include all required attachments. The Community and Economic Development staff will assist the applicant in preparing the application. 3. Staff review and evaluation — Staff will evaluate projects within the Downtown Kalispell Urban Renewal District for their consistency with the Downtown Urban Renewal Plan and associated policies and criteria outlined herein. Staff will prepare a staff report including findings of fact and provide a recommendation to the URA. 4. URA review and approval - Upon submittal of all necessary information, the URA will review the merits of the project and the need for funding. The URA will review the project, adopt findings of fact, and issue a recommendation on the funding request or any part thereof, and any special terms of TIF assistance to Kalispell City Council. Applicants are encouraged to be present during this review. 5. City Council review and approval- The Kalispell City Council shall act on applications within 30 days of URA recommendation, and take formal action to approve or deny the request. Every decision of the city council pertaining to granting, denial or amendment of TIF assistance shall be based upon "Findings of Fact." Applicants are encouraged to be present during this review. 6. Development agreement- Upon approval by Kalispell City Council, the City of Kalispell and the applicant must execute a legally binding Development Agreement which establishes the terms and conditions of the TIF assistance. Among the terms and conditions, the agreement shall specify the schedule for the start and completion of the project. The Development Agreement must be executed within six months of City Council approval; if not completed by this time the applicant must re -apply for project funding. IMPORTANT: Applicants seeking funding, by either grant or loan, through a City of Kalispell Tax Increment Financing District, must take into account the following considerations: 1. Tax increment financing may only be used to offset such costs of development as are allowed pursuant to MCA §7-17-4288. 2. The applicant's costs of development incurred prior to receiving tax increment funding approval from the Kalispell City Council and satisfying all conditions of such approval shall not be eligible for tax increment funding. 3. Development approved for tax increment financing assistance may not rely upon receiving immediate reimbursement of money expended upon an approved project, as the tax increment funds may not be immediately available at the time of construction. The City will not be obligated to use any funds for reimbursement purposes outside of its tax increment district accounts. As the City has no control over the amount tax increment generated by the Approved by Urban Renewal Agency XXXX E-' district, it will not make any guarantees as to the timing or amount of tax increment financing reimbursement that it will ultimately be able to pay. 4. All development agreements that contain tax increment financing assistance for a project shall include a clause that will subordinate the financial assistance described in the development agreement to such other tax increment financing projects entered into at any time during the life of the TIF district that are financed through revenue bonds secured by the tax increment generated by the district. 5. Other compliance and code requirements may apply. URA recommendation and City Council approval of funding does not relieve the applicant's responsibility to secure all necessary permits. 6. At any point in the review process the Community and Economic Development Department staff or URA may request more information of the applicant or solicit comment on the project from other public agencies. Items included in personal financial statements will not be subject to public review, presentation, or comment by other agencies. 7. All requests for loan dollars will be subject to approval by the City of Kalispell Revolving Loan Fund Committee. City of Kalispell Community and Economic Development Department Revolving Loan Fund Policy and Procedures will apply to all loans. Current financial statements for each shareholder involved in the project may be required, as well as documentation of financial capacity. This information will be kept confidential, subject to challenge in a court of law. Downtown Kalispell Tax Increment Financing District Programs: I. Public/Private Incentive Grant Programs: Grant Programs: • Shared Utilities 9 • Street Tree Placement 10 • Sidewalk Placement 11 • Historic Facade Restoration 11 IL Private Incentive Programs: Loan Programs: • Facade Improvement 13 • Rehabilitation/Code Compliance 15 • Site Demolition, Cleanup, and Preparation 16 • Technical Assistance 17 III. Public Infrastructure • Projects as recommended by City Council 18 Approved by Urban Renewal Agency XXXX L PUBLIC/PRIVATE INCENTIVE GRANT PROGRAMS Shared Utilities Program Objectives: The primary objective of the Shared Utilities Program is to improve shared public services such as water, sewer, sidewalks, parking (public/shared), and traffic circulation within the TIF District. Guidelines: Shared Utilities projects may be eligible for a grant related to 100% of all public infrastructure costs, including impact fees. No funds will be disbursed until all completion criteria have been satisfactorily met as determined by the URA and Kalispell City Council. Maintenance obligations are that of the property owner. Costs incurred in connection with redevelopment activities allowed under Montana State Law 7-15-4288 (4)-The acquisition, construction, and improvement of public improvements or infrastructure, including streets, roads, curbs, gutters, sidewalks, pedestrian malls, alleys, parking lots and off-street parking facilities, sewers, sewer lines, sewage treatment facilities, storm sewers, waterlines, waterways, water treatment facilities, natural gas lines, electrical lines, telecommunications lines, rail lines, rail spurs, bridges, publicly owned buildings, and any public improvements authorized by Title 7, chapter 12, parts 41 through 45; Title 7, chapter 13, parts 42 and 43; and Title 7, chapter 14, part 47, and items of personal property to be used in connection with improvements for which the foregoing costs may be incurred 7-75-4288 (10)- The connection of the urban renewal area or targeted economic development district to existing infrastructure outside the area or district Kalispell Growth Policy Plan -It 2035 Recommendations: Kalispell Growth Policy Plan -It 2035, Chapter 6 Historic Downtown and Core Area Policy (8) — Encourage development and redevelopment by creating incentives for developers to offset infrastructure and other site costs. Kalispell Growth Policy Plan -It 2035, Chapter 4 Housing recommendation 2 — Investigate alternative funding mechanisms to reduce impact fees. Kalispell Growth Policy Plan -It 2035, Chapter 4 Business and Industry recommendation 3 — Explore alternative funding mechanisms for infrastructure to eliminate reliance on impact fees. Approved by Urban Renewal Agency XXXX 10 The Downtown Plan Goals: Chapter 4, Implementation Goal 3 (d) — Upgrade inadequate infrastructure including city water mains for fire flows to accommodate the full use of historic buildings downtown. Chapter 4, Implementation Goal 3 (e) — Develop a revolving loan/grant program using TIF or other funding resources to help business fund necessary infrastructure or property reinvestment. Chapter 4, Implementation Goal 3 (g) — Provide infrastructure that supports new technology, i.e. — WIFI, fiber-optic, etc. Examples of Eligible Activities: Projects benefiting more than one business Impact fees Examples of Ineligible Activities: • Permit Fees • Utilities benefiting only the applicant's property Street Tree Placement Program Objectives: The primary objective of the Street Tree Placement Program is to encourage the placement of street trees through the City of Kalispell Tree Placement and Maintenance Program per City Council Ordinance 1086. Guidelines: Street Tree Placement Program projects may be eligible for a 50150 matching grant up to $5,000 for street trees not part of a larger development project. Eligible applicants will work with the City of Kalispell Parks and Recreation Department's Tree Placement and Maintenance Program. Costs incurred in connection with redevelopment activities allowed under Montana State Law • 7-15-4233 (i) To improve, clear, or prepare for redevelopment any real or personal property in an urban renewal area. The Downtown Plan Goals: Chapter 3, Implementation Goal 5 (f) — Increase landscaping to soften the area and create more appealing location. Examples of Eligible Activities: • New street tree placement within public right-of-way Approved by Urban Renewal Agency XXXX 11 • Irrigation systems limited to the life of the tree Ineligible Activities: • Trees being placed outside the public right-of-way Sidewalk Placement Program Objectives: The primary objective of the Sidewalk Placement Program is to encourage development, and provide safe pedestrian navigation from business to business in the TIF District. Additional objectives include expanding the property tax base, stimulation of business and economic development and retention and expansion of employment in the district. Guidelines: Sidewalk Placement Program projects may be eligible for a 50% matching grant up to $5,000 for projects constructing or replacing sidewalks not part of a larger development project. Costs incurred in connection with redevelopment activities allowed under Montana State Law • 7-15-4288 (5) Costs incurred in connection with the redevelopment activities allowed under 7-15-4233. 7-15-4233 (i) To improve, clear, or prepare for redevelopment any real or personal property in an urban renewal area. The Downtown Plan Goals: • Chapter 4, Implementation Goal 4 (c) — Improve pedestrian and bike access throughout the plan area to improve safety and mobility. Example of Eligible Activities: Sidewalk placement in the public right-of-way Handicap ramps at intersections Examples of Ineligible Activities • Sidewalk out of the public right-of-way Historic Facade Restoration Program Objectives: The primary objective of the Historic Facade Restoration Program is to encourage voluntary Approved by Urban Renewal Agency XXXX 12 repair and rehabilitation of commercial, mixed -use and multi -family property (minimum of 4 units) in the Downtown TIF District in a way that advances the aesthetic environment and enhances the pedestrian experience. Additional objectives include expanding the property tax base, stimulation of business and economic development and retention, and expansion of employment in the district. Guidelines: Historic facade restoration projects may be eligible for a 50% matching grant up to $50,000. Some projects may also qualify for additional funding under the Facade Improvement Loan Program. To qualify under the historic fagade restoration program, buildings must either be individually listed on the National Register of Historic Places, in a designated historic district, or at least 50 years old. Historic photographs of Kalispell and its downtown store fronts may be available and should be used when determining the original character of a building design. Applicants should make a reasonable effort to provide historic images of the building. If no image is available the applicant should provide research on materials and building styles consistent with the construction date of the building or other appropriate time period. Materials and workmanship should accurately replicate the historic facade. Rehabilitation is limited to building facades visible from the street. Improvements shall be scaled to the pedestrian and provide visual interest both day and night. Effort should be made to facilitate access into the building and to create a building facade which conveys permanence and improves the aesthetics of the area. Improvements shall incorporate green building techniques and energy efficiency measures where feasible. Non -conforming improvements, per municipal zoning and building codes, shall not be considered. Costs incurred in connection with redevelopment activities allowed under Montana State Law • 7-15-4233 (i) to improve, clear, or prepare for redevelopment any real or personal property in an urban renewal area The Downtown Plan Goals: • Chapter 4, Implementation Goal 3(c) — Offer incentives to encourage historic facade and exterior amenity improvements. • Chapter 4, Implementation Goal 5 (a) — Craft architectural design standards that are downtown specific that encourage renovations and new construction to blend in with and enhance the current historic flavor of the downtown. Design Criteria: The URA will review the design for compatibility and appropriateness based upon the project's architectural design, historic appearance, and site plan in the context of adjacent structures, the immediate neighborhood. Examples of Eligible Activities Approved by Urban Renewal Agency XXXX 13 Projects that preserve the storefront's character defining elements such as: display windows, transom, kickplate, entry, upper -story windows, and cornice molding Projects that avoid use of materials that were unavailable when the storefront was constructed (vinyl, aluminum siding, mirrored/tinted glass, artificial stone, and brick veneer) and use paint colors based on the buildings historical appearance Examples of Ineligible Activities • Interior rehabilitation • Roof and re -roofing unless the roof is a prominent historic facade element which is visible from the street or sidewalk • Structural foundations • Security bars • New construction or additions • Site improvements in the public right-of-way including sidewalks, curb, and gutter, and planters H. PRIVATE INVESTMENT PROGRAMS Facade Improvement Program Objectives: The primary objective of the Fagade Improvement Program is to encourage voluntary repair in the TIF District in a way that advances the aesthetic environment and enhances the pedestrian experience. Additional objectives include expanding the property tax base, stimulation of business and economic development and retention and expansion of employment in the district. Guidelines: The Facade Improvement Program is a loan -based program eligible up to $50,000. Terms and rates are subject to the decision of the URA and Revolving Loan Fund Committee. Costs incurred in connection with redevelopment activities allowed under Montana State Law • 7-15-4233 (i) To improve, clear, or prepare for redevelopment any real or personal property in an urban renewal area • 7-15-4288 (12) The acquisition, construction, or improvement of facilities or equipment for reducing, preventing, abating, or eliminating pollution The Downtown Plan Goals: • Chapter 4, Implementation Goal 3(c) — Offer incentives to encourage historic facade and exterior amenity improvements. Approved by Urban Renewal Agency XXXX 14 Chapter 4, Implementation Goal 5 (a) — Craft architectural design standards that are downtown specific that encourage renovations and new construction to blend in with and enhance the current historic flavor of the downtown. Design Criteria: URA will review the design for compatibility and appropriateness based upon the project's architectural design and site plan in the context of adjacent structures, the immediate neighborhood, and the vision for the TIF District. Facade improvement projects are subject to City of Kalispell Architectural Review Committee and Building Department approvals as appropriate. Rehabilitation is limited to building facades visible from the street. Improvements shall be scaled to the pedestrian and provide visual interest both day and night. Effort should be made to facilitate access into the building and to create a building facade which conveys permanence and improves the aesthetics of the area. Non -conforming improvements, per municipal zoning and building codes, shall not be considered. Other criteria may be applied by the URA depending on the specifics of the application and the URA's determination of the priorities for redevelopment within the district. Examples of Eligible Activities: • Projects consisting of permanent materials such as stone, brick, or heavy gauge metal (Materials with a limited life span such as EFIS (synthetic stucco) are generally not eligible) • Projects increasing the energy efficiency of the building • Projects using recycled, renewable and otherwise green material • Projects enhancing the pedestrian environment • Projects improving the aesthetics of the district • Projects with architectural detailing addressing pedestrian scale Examples of Ineligible Activities: • Interior rehabilitation • Roof and re -roofing unless the roof is a prominent facade element which is visible from the street or sidewalk • Structural foundations • Security bars • New construction or additions • Site improvements in the public right-of-way including sidewalks, curb, and gutter, and planters. Approved by Urban Renewal Agency XXXX 15 Rehabilitation/Code Compliance Program Objectives: The primary objective of the Rehabilitation/Code Compliance Program is to improve the project's interior design and structure, and ensure the building is in compliance with City code. Additional objectives include expanding the property tax base, stimulation of business and economic development and retention and expansion of employment in the district. Guidelines: The Rehabilitation/Code Compliance Program is a loan based program eligible up to $50,000. Terms and rates are subject to the decision of the URA and Revolving Loan Fund Committee. Eligible projects are subject to City of Kalispell Architectural Review Committee and Building Department approvals as appropriate. The URA will review the project for compatibility and appropriateness based on the vision for the West Side Urban Renewal- Core Area TIF District. Per the Montana Code Annotated 2013, section 7-15-4206 (17): "Rehabilitation" may include the restoration and renewal of a blighted area or portion of the area in accordance with an urban renewal plan by: (i) Carrying out plans for a program of voluntary or compulsory repair and rehabilitation of buildings or other improvements... Costs incurred in connection with redevelopment activities allowed under Montana State Law • 7-15-4233 (i) To improve, clear, or prepare for redevelopment any real or personal property in an urban renewal area. Growth Policy Plan -It 2035 Policies: Kalispell Growth Policy Plan -It 2035, Chapter 6 Historic Downtown and Core Area Policy (8) — Encourage development and redevelopment by creating incentives for developers to offset infrastructure and other site costs. Kalispell Growth Policy Plan -It 2035, Chapter 6 Historic Downtown and Core Area Policy (4) — Encourage rehabilitations and reuse of existing downtown buildings. The Downtown Plan Goals: Chapter 4, Implementation Goal 3(i) — Develop cost effective options for meeting existing fire codes. Chapter 4, Implementation Goal 3 (e) — Develop a revolving loan/grant program using TIF or other funding resources to help business fund necessary infrastructure or property reinvestment. Examples of Eligible Activities: Projects addressing ADA Compliance Projects addressing and eliminating specific code violations and conditions that could be Approved by Urban Renewal Agency XXXX 16 injurious to the public's health, safety, and welfare Projects stimulating economic and business developments by providing safe environments for workers, businesses and the public Improvement to the building's interior and /or exterior that address repair and rehabilitation Examples of Ineligible Activities: • Working capital • Product for sale Site Demolition, Cleanup, And Preparation Program Objectives: The primary objective of the Site Demolition/Preparation/Cleanup Program is to prepare sites for redevelopment. Additional objectives include expanding the property tax base, stimulation of business and economic development and retention and expansion of employment in the district. Guidelines: Site Demolition/Preparation/Cleanup projects may be eligible for loan funds, and/or a 50% matching grant up to $50,000. Approved projects must be fully prepped for redevelopment, including removing all demolition materials and attractive nuisances, leveling the site, capping all utilities, stabilizing the site from wind and erosion, and securing the site as necessary. Eligible projects must first complete a Phase I and/or Phase II environmental site assessment (ESA) as necessary on the site to characterize the site. Phase I and Phase II ESA's may be done at the property owner's expense, under the City of Kalispell Brownfields Program as funds are available, or as a TIF grant. In the event that environmental remediation is necessary at the site for reuse, a Brownfields clean-up loan or TIF loan may be pursued. Phase II environmental site assessments may eligible for a 50% matching grant, up to $50,000. Costs incurred in connection with redevelopment activities allowed under Montana State Law • 7-15-4288 (2) Demolition and removal of structures • 7-15-4288 (5) Costs incurred in connection with the redevelopment activities allowed under 7-15-4233 • 7-15-4233 (i) To improve, clear, or prepare for redevelopment any real or personal property in an urban renewal area • 7-15-4288 (12) The acquisition, construction, or improvement of facilities or equipment for reducing, preventing, abating, or eliminating pollution. Approved by Urban Renewal Agency XXXX 17 The Downtown Plan Goals: • Chapter 4, Implementation Goal 3 (f) — Continue promoting the Brownfields programs in order to prepare environmentally degraded properties for redevelopment. Examples of Eligible Activities: • Phase I and Phase II environmental site assessments • Projects that are fully prepped for redevelopment, including removing all demolition materials and attractive nuisances • Projects leveling the site, capping all utilities, stabilizing the site from wind and erosion, and securing the site as necessary Examples of Ineligible Activities: Construction or reconstruction of the public utilities serving the site Marketing and/or sale of building site or building Technical Assistance Program Objectives: The primary objective of the Technical Assistance Program is to support the applicant with technical assistance during the preliminary phases of site improvement projects within the TIF. Additional objectives include expanding the property tax base, stimulation of business and economic development and retention and expansion of employment in the district. Guidelines: The Technical Assistance Program is a grant based program. Eligible applicants may receive up to $5,000. Technical Assistance applicants must submit the biography, resume, and licensing certificate as appropriate for the firm conducting the technical assistance. Costs incurred in connection with redevelopment activities allowed under Montana State Law • 7-15-4233 (i) To improve, clear, or prepare for redevelopment any real or personal property in an urban renewal area 7-15-4233 (m) To prepare plans for carrying out a program of voluntary or compulsory repair and rehabilitation of buildings and improvements The Downtown Plan Goals: • Chapter 3, Implementation Goal 2 (g) — Begin planning the location and funding for a new parking garage within The Downtown Plan boundary. Approved by Urban Renewal Agency XXXX 18 Chapter 3, Implementation Goal 4 (b) — Identify major gathering or destination points (Core Area, public buildings, parks, commercial areas) in need of pedestrian access and connection. • Chapter 3, Implementation Goal 6 (b) — Support the creation of a performing arts venue. Examples of Eligible Activities: • Architectural Design • Engineering • Landscape Design • Facade design • Landscape/hardscape design • Marketing and/or feasibility studies Examples of Ineligible Activities: • Demolition/Construction • Permits, building, and appraisal fees III. PUBLIC INFRASTRUCTURE PROGRAMS Public Infrastructure Objectives: As recommended by City Council Costs incurred in connection with redevelopment activities allowed under Montana State Law • 7-15-4288 (4)-The acquisition, construction, and improvement of public improvements or infrastructure, including streets, roads, curbs, gutters, sidewalks, pedestrian malls, alleys, parking lots and off-street parking facilities, sewers, sewer lines, sewage treatment facilities, storm sewers, waterlines, waterways, water treatment facilities, natural gas lines, electrical lines, telecommunications lines, rail lines, rail spurs, bridges, publicly owned buildings, and any public improvements authorized by Title 7, chapter 12, parts 41 through 45; Title 7, chapter 13, parts 42 and 43; and Title 7, chapter 14, part 47, and items of personal property to be used in connection with improvements for which the foregoing costs may be incurred 7-75-4288 (10)- The connection of the urban renewal area or targeted economic development district to existing infrastructure outside the area or district The Downtown Plan Goals: • See Chapter 4, Implementation Approved by Urban Renewal Agency XXXX DRAFT KALISPELL DOWNTOWN PROJECT REQUEST FOR A TIF ASSISTANCE KALISPELL COMMUNITY DEVELOPMENT STAFF REPORT #KTIF-19-01 September 9, 2019 This is a report to the Urban Renewal Agency and Kalispell City Council regarding a request for Tax Increment Finance (TIF) Assistance in the amount of $250,000 for the construction of a 25-unit multi -family and retail commercial space building located at 0 Main Street. A public meeting on this matter has been scheduled before the Urban Renewal Agency for September 18, 2019, beginning at 4:00 PM, at Kalispell City Hall. The Urban Renewal Agency will forward a recommendation to the Kalispell City Council for final action. TIF Assistance Program Overview: The Kalispell City Council created the Downtown Kalispell TIF Assistance Program in 2019, by Resolution 7777. The Downtown Kalispell TIF Assistance Program was developed to support redevelopment activity and advance the goals of the Downtown Kalispell Urban Renewal Plan. These goals, as required by state stature, focus on mitigating blighted conditions within the Downtown Kalispell Urban Renewal Plan Boundary. The primary objective of the TIF assistance program is to encourage investment in development and redevelopment of mixed -use, commercial and multi -family (four units or more) within the district in accordance with the provisions of Montana Urban Renewal Law. Additional objectives within the urban renewal district include: • Expand the property tax base in the district through private investment in income producing properties; • Stimulate economic and business development within the district by improving public infrastructure deficiencies; and • Reduce blighted properties within the district. Proposed Project: A request from Kalispell, LLC for Downtown Kalispell TIF assistance for a mixed -use residential/commercial building. The project would include 25 residential units, 2,500 s.f. of retail space, parking, walkways, trash disposal area, landscaping, BBQ/Pergola area and bike racks. The proposed building is 3-story (40 feet tall) with residential on the second and third floors and retail space on the first floor. Currently, the building site consists of an old warehouse. Construction onsite will consist of demolition of the old warehouse. The new building will be located along Main Street, adjacent Depot Park, and consist of design consistent with the vision of The Downtown Plan. The applicant is requesting TIF assistance through the Shared Utilities Program in the amount of $250,000. The applicant has submitted a summary description of the request, which indicated they are requesting $50,000 for city street improvements, $50,000 for sewer and water main extensions and $150,000 for impact fees. No residents are being displaced by the proposed project as the current use is warehouse. Applicant: Kalispell, LLC 201 1st Avenue East Kalispell, MT 59901 Location and Legal Description of Property: The subject property is located at 0 Main Street, which is within the Downtown Kalispell Urban Renewal Plan Boundary. The property can be legally described as Lot 8 and Lot 9, Block 1 of the Plat of Phillips Addition to Kalispell in Section 8, Township 28 North, Range 21 West, P.M.M., Flathead County, Montana. Size: The subject property is 1.5-acres. Existing Land Use: The property is currently developed with an old warehouse. Adjacent Land Uses: The land uses surrounding the subject property are as follows: West: Vacant land North: One single-family residence East: Center Mall South: Center Street A. EVALUATION OF THE REQUEST TIF Assistance may be granted only if the proposal, as submitted, conforms to all of the following Downtown Kalispell TIF assistance policies and criteria: POLICIES 1. TIF assistance will be given to projects that do not have the financial feasibility to proceed without the benefits of the TIF fund assistance. The application would not be able to proceed as proposed without TIF Assistance. The applicant has submitted a budget that shows total construction costs associated with the project. The applicant has also submitted a study showing what the rental rates for both the commercial space and residential spaces will consist of, at today's rates. Without the benefit of TIF assistance, the applicant's budget indicates that they will have to charge approximately 10% more than market rate in order to make the required minimum profit. Charging more than 10% in a redevelopment area is not possible because there are too many unknowns regarding rents in the neighborhood, as it is still primarily blighted. Further, the applicant has submitted a third party analysis (outlined below), further clarifying the need for the requested incentives to meet reasonable rates of return. 2. The applicant shall provide market and feasibility studies, appraisals, etc. provided to private lenders of the project as well as any other information the URA, or Kalispell City Council may require in order to review the need for TIF assistance. The applicant has provided detailed market and financial statements associated with the proposed development. The market studies indicate there is a demand for both the residential and commercial space. Additionally, the applicant has submitted the financial documents provided by the applicant's bank, which includes the inclusion of TIF assistance funding. The financial documents were underwritten by the banks commercial banking staff and provided the basis for the lending for the project. The applicant's bank has indicated they would not be able to lend on the project as designed without TIF assistance. 3. Applicant's requesting more than $100,000 in TIF assistance shall provide a third party analysis to E ensure project assumptions provided by developer align with current market conditions and industry standards. The applicant is requesting $250, 000; therefore a third party analysis is required. In order to ensure the level of assistance makes the project feasible, but does not provide unreasonable returns to the developer, the developer hired Analyze to provide a third party assessment of the development pro forma. This component of the review process was primarily obtained to assess the reasonableness of the applicant's TIF Assistance request. Analyze performed their analysis based on Kalispell's market condition. Their analysis projects that the project would require incentives between $200, 000 and $275, 000 to meet reasonable target rates of return. The applicant's request is within this range. 4. The applicant shall be able to demonstrate their ability to construct, operate and maintain the proposed project based on past experience, general reputation and credit history. The applicant has demonstrated their ability to construct, operate and maintain the project as they have constructed numerous projects within Montana and have owned and maintained many ofthose facilities for over 10 years. 5. TIF assistance will not be used for projects that place an extraordinary demand on the district infrastructure. The assistance will not place extraordinary demand on the district. To the contrary, the applicant will be extending water and sewer mains through the property. This endeavor is a large expense to the developer and is one of the reasons the developer is requesting TIF assistance. The water and sewer main extension will add sewer and water capacity within the district, which will allow for further development of blighted properties furthering the goals the Downtown Kalispell Urban Renewal Plan. 6. The relationship of private investment to public investment of a project shall be significant enough to ensure prudent investment of public funds within the TIF District. A prudent expenditure would equate to $1 of public money for every $9 of private money invested in a project. The proposed budget of the project is 5 million dollars. The applicant is requesting $250, 000, which is far below a prudent expenditure of $1 ofpublic money for every $9 ofprivate money. In this case, $1 ofpublic money for every $9 ofprivate money would equate to $550, 000. 7. The applicant shall retain ownership of the project long enough to complete it, occupy it, establish property management, and initiate payment of taxes based on the increased project value. The applicant's will retain ownership of the project, as they do with all of their projects. CRITERIA 1. Each project must achieve each of the following criteria (PROPOSAL MEETS ALL CRITERIA): • Tax Generation —In order for the Downtown Kalispell TIF District to stay economically healthy 3 for the maximum benefit to the district and community, a project is expected to generate new taxes. The increase in taxable value due to new construction & rehabilitation is estimated by the County Assessor's office or State Department of Revenue to determine tax increase generation. The applicant has submitted a tax generation model for the project. The proposed project will generate $80, 000 in new taxes and a net increase of $70, 000 (current warehouse pays $10, 000). In that scenario, the request of $250, 000 would pay for itself within 4 years. Elimination of Blight The project's direct and indirect impact on the physical deterioration within the TIF. The development site is currently developed with an old warehouse. The applicant will be demolishing the warehouse and building a new building up to current codes. As part of the development there will be significant street improvements, water and sewer improvements, tax base increase and overall aesthetic improvements to the area. Project Feasibility — A determination of feasibility is made based on the strength of the applicant's demonstration of market demand for the project as contained primarily on the pro forma and financing commitments. As mentioned previously, the applicant has provided detailed market and financial statements associated with the proposed development. The market studies indicate there is a demand for both the residential and commercial space. The financial documents were underwritten by the banks commercial banking staff and provided the basis for the lending for the project. Applicant's ability to perform — An assessment of the applicant's capability to undertake the relative complexities of the project based on past performance and the project design and management team on similar projects based on the complexity of the project. The applicant has a history of successful development, ownership and management of those facilities. In addition, the applicant has submitted contracts with various contractors necessary for construction of the project. Timely Completion — The feasibility of completing the project according to the applicant's proposed project schedule. The applicant has demonstrated the ability to construct the project and has submitted a timeline of the project, which has a completion schedule within the next 24 months, provided the TIF assistance request is approved. • Plan Goals — The project's ability to significantly further specific goals found in the Downtown Kalispell Urban Renewal Plan, The Downtown Plan, and Kalispell Growth Policy Plan -It 2035 goals and policies. The request is consistent in the following ways: Kalispell Growth Policy Plan -It 2035 - Chapter 6 Historic Downtown and Core Area Policy (8) Encourage development and redevelopment by creating incentives for developers to offset infrastructure and other site costs. 4 The Downtown Plan Goals - Chapter 3, Implementation Goal 5 (� Increase landscaping to soften the area and create more appealing location; Chapter 4, Implementation Goal 3 (d) Upgrade inadequate infrastructure including city water mains for fire flows to accommodate the full use of buildings downtown; Chapter 4, Implementation Goal 3 (g) Provide infrastructure that supports new technology, i.e. WIFI, fiber-optic, etc.; Chapter 4, Implementation Goal 4 (c) Improve pedestrian and bike access throughout the plan area to improve safety and mobility. Urban Renewal Plan Goal - Provide for business development and redevelopment options within the downtown. Recommendations: a) Develop a revolving loan/grant program using TIF or other funding resources to help business fund necessary infrastructure for property reinvestment. 2. Each project must achieve at least 2 out of the 5 criteria (PROPOSAL MEETS 4 OUT OF 5 CRITERIA): Investment The project's potential for subsequent investment within the TIF district. The project allows for subsequent investment as the design includes water, sewer and street improvements. The improvements will improve the traffic flow in the area and increase adjoining properties development potential as sewer and water mains will be extended allowing for increased development potential. Unique Opportunities — The project's potential to present a unique opportunity, meet a special need, or address specific TIF district or community goals such as filling a market niche or providing an un-met community need. Throughout the planning process there was a desire in the community for the development of a more exciting downtown. The proposal includes small-scale retail uses that are designed to create an environment that will attract more people to the downtown. The inclusion of the residential units into the building also takes a small step of getting more residents into the downtown that will continue to use those services. Environmental Impacts — The project's ability to positively impact the environment in terms of brownfields cleanup, noise, dust, and traffic reduction; pollution reduction, etc. The project positively impacts the environment as the proposed building is being constructed within a mixed -use building within Downtown Kalispell. The residents will have the ability to live and work either within the same building, or within the vicinity of numerous businesses. This will have traffic and pollution benefits as the residents will likely commute far less than the typical City of Kalispell resident. • Building The quality of development and overall aesthetics are beyond that which is minimally 5 required by the UBC. The applicant has submitted architectural renderings of the building which includes development and aesthetics beyond what is minimally required. Decks, pitched roofs, dormers, and increased steel gauge material are all proposed increasing the quality and design of the project. • Job Creation— Projects that create opportunities for new employment contribute to the economic vitality of the district and community in a variety of ways. Projects creating five or more full- time equivalent jobs would be considered to have a significant positive impact on the economic well-being of the district, and will be given greater priority. Additionally, new jobs that pay at or above the median county income level will be given priority. Other than during construction, the proposed project will not in of itself create any new long- term jobs. The building itself will include an additional 2,500 square feet of retail commercial space that will have tenants and associated employees at some point. 3. Each project must achieve at least 3 out of the 6 criteria (PROPOSAL MEETS 5 OUT OF 6 CRITERIA): • Housing Increases housing units, including integrating a variety of residential housing types to accommodate people of different age groups and income levels. 25 market rate housing units are included in the mixed -use project design. • Urban Development — Redevelopment that considers the downtown's character and promotes a mix of uses emphasizing retail uses on the main floor and offices or residential uses on upper floors. The design ofthe buildings is consistent with the historic downtown and the building is designed as a mixed -use building with residential on second and third floors and retail on the first floor. • Parking Recognize that there are special parking considerations downtown which differ from other areas. A project should use innovative parking management and shared parking provisions, including for general public use. The project design includes shared parking provisions between the residential and retail uses on the property, which tend to have differing parking demands. However, there are no provisions for public parking on the property. • Recreation Incorporates amenities into the development such as pocket parks, activity nodes and gathering spaces. The development includes an extensive BBQ/Pergola area for the residents/tenants of the building. The area will act as a gathering space and provides a desirable recreational component to the project. 2 Facilities Public Health and Mobility Project will construct or improve sidewalks, including ADA access to buildings. The project includes improvements to the adjacent public street, including new wider sidewalks and ADA accessibility improvements. • Alternative Transportation — Project promotes the use of bicycling, transit, ride sharing, car sharing, etc. The project promotes alternative transportation as the proposed building is being constructed as mixed -use within Downtown Kalispell. The residents will have the ability to live and work either within the same building, or within the vicinity of numerous businesses where they can walk or ride their bike easily. There is also an Eagle Transit bus stop in the vicinity that provides access to other geographical areas of the city via public transportation. B. EVALUATION BASED ON STATUATORY CRITERIA This report evaluates the request in accordance with local and state regulations. The statutory basis for reviewing Urban Renewal Projects is set forth by 7-15-4217 M.C.A., which states that following a hearing the local governing body may approve an urban renewal project if it finds that: 1) A workable and feasible plan exists for making available adequate housing for those persons being displaced by the project; • No persons are being displaced by the proposed project. 2) The urban renewal plan conforms to the comprehensive plan or parts thereof for municipality as a whole; The Downtown Kalispell Urban Renewal Plan adopted by the Kalispell City Council made findings that included the inclusion of funding assistance in order to assist in housing and business development. 3) The urban renewal plan will afford maximum opportunity, consistent with the sound needs of the municipality as a whole, for rehabilitation or redevelopment of the urban renewal area by private enterprise; and • The project includes a request for tax increment financing assistance that makes the proposed redevelopment project feasible to be undertaken by private enterprise. 4) A sound and adequate financial program exists for the financing of said project. The Downtown Kalispell Urban Renewal District currently has adequate revenue to support the issuance of tax increment bonds to finance the tax increment finance assistance for the project. 7 C. SUMMARY The Downtown Kalispell Tax Assistance Program allows for payment of eligible costs of development to incentivize development that meets the policies and criteria outlined herein and goals of the Downtown Kalispell Urban Renewal Plan. The applicant is applying for several eligible costs totaling $250,000. Staff has reviewed the application materials based on the Downtown Kalispell Assistance Program policies and criteria. Based out our review, and outlined above, the project meets the required policies and criteria. The application as submitted exceeded the minimum criteria requirements by a total of four (4). The project eliminates blight and advances the TIF District goals of creating urban density land uses and providing increased housing stock and commercial space. Vertical mixed -use buildings add residents to support neighborhood commercial uses and typically produce more value per acre. The lack of projects suggest the market is untested, which increases the degree of risk for developers, and makes incentives important early catalyst projects. Incentives may create potential for higher returns to mitigate higher risk, which may attract investment that would not occur without these incentives. D. RECOMMENDATION The Downtown Kalispell Urban Renewal District needs catalyst projects to drive growth in taxable value to create demand for market -driven redevelopment.; therefore, staff recommends that the Urban Renewal Agency adopt staff report #KTIF-19-01 as findings of fact and recommend to the Kalispell City Council that the TIF Assistance be granted as requested. 0 201 V Avenue East PO Box 1997 Kalispell, MT 59903 Phone: 406-758-7720, Fax: 406-758-7831 www.kalispell.com /public works MEMORANDUM Date: November 19, 2019 TO: Doug Russell — City Manager FROM: Susie Turner, PE — Public Works Director SUBJECT: 2019 Cost -Based Utility Rate Study and Impact Fee Review MEETING DATE: November 25, 2019 BACKGROUND: Public Works is working with HDR, Engineering to perform a water and sewer rate study. The rate study incorporates a revenue requirement analysis, cost of service analysis, and development of corresponding rate structures to generate adequate funds to: • Maintain the same quality of service • Fund capital projects —rehab, replacement, and new growth projects • Fund an equipment replacement plan • Maintain target reserve balances Updating a cost -based utility rate is comprehensive and multiple financial and rate policy considerations are required as part of the overall process. The goal of this presentation will be to provide an in-depth review of the revenue requirement analysis for the water and sewer funds, an overview of the cost of service analysis (COSA) and rate design process, and finally a review of the proposed updated Impact Fees for Water and Wastewater. The revenue requirement incorporates several key financial assumptions that will be reviewed and discussed as part of the meeting. A brief summary of the key assumptions are listed on page one of each utility's study report. The revenue requirement is a key initial step in developing the final rate design for a utility. As such during the meeting, staff will be looking to gain input from the Council on the financial policy direction, capital projects, metering system, service levels, and utilization of impact fee revenues. Enclosed for reference during the meeting are the following draft documents: 1. Water and Sewer Rate and Impact Fee Presentation 2. Water Rate Study 3. Sewer Rate Study 4. 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E LO � �� ( � P CL cr E U w 0 > > 4 �� _0 cn _0 Fn Fn w w C: � w � � u N CO Lf� U) CL 4) x 4) Z N Ln v J f6 U U 0 Ln N N v Ln ca L c6 N N U- N N c6 O 0 Ln O 0 N E E O N LO � � m 13 CL � � � LL � � m 0. E (\ I} C y ,jƒ� %J c §C 0-0 \ z± cu /2 G /§ƒ _ >a\ off\ k R& \ o a)& o/Iƒ 2 = 0 cz | \�\ f E cn \ 0 ƒ \k \ $ / ^ � $LL G t u o ./ \ \ $ co Co \ \ / f 0 CZ \ f k k (D0 LL . ) 7 � CO 0 k of \� cL (§ G\ E -E 2 *� §7 777 ƒ � \\ R z=#= \ \\\ \� 0 k \\0 ` o ƒ?\e•£ \ / ,C?a- � q" Aj KEY ASSUMPTIONS - WATER RATE STUDY In developing the water rate study, a number of key assumptions were utilized. These are as follows: • Revenue Requirement Analysis (RR) — Customer growth 1% annually based on WFPU characterization and past annual revenue analysis. • RR - Labor escalated as average for last two years budget of 3.2% annually. • RR- Budget FY 2019, and Proposed FY 2020 used as a starting point. FY 2021 through FY 2025 escalated. • RR — Assumed one new FTE in FY 2024, shared 50/50 between water and sewer. • RR — Included annual funding of Equipment Replacement Program Reserve based on the average of the five year plan. • RR — Assumed 50% of impact fee revenue would offset debt service payments. Remaining impact fee revenue supports non -bonded growth related projects. • RR - City CIP information shows a $2.6 million SRF loan this year at 2.5% for 20 years for the Four Mile Transmission Main Project. • RR — Operating cash balances were targeted to be 90 days of O&M expenses. • RR — Capital and emergency reserve targeted at $400,000 • RR - Based on the available cash balances both for Operating and Impact fees, both reserves were drawn down to offset against CIP projects. • RR- Debt Service Coverage Ratio minimum target of 1.25. • RR —The CIP includes option -for the new meter program. Available cash to fund this program and therefore did not require rate adjustment for this project. • COSA— FY 2021 shows cost differences for irrigation and private fire. Two options are shown in rate design. • Rate Design — Option 1 across the board adjustments for all classes. Option 2 fixed charge held at overall rate adjustment, meter charge updated with new costs, irrigation for FY 2021 at cost of service, private fire held at current rate for FY 2021. Future adjustments after FY 2021 for all. N m m a m .� ao m I OO O ao Ol tD a o r` I ao to ao m ao m � o a .� .� .� N M 0 N N N tri (1 0i 0l tri �t 00 00 00 ;t 0i O rl O N N LD 00 m N N N tf1 ci r\ r\ ci N ci m tr1 ci L11 m M N c-I Ln Ln N in in r\ ci Ol O O m N O N ti o o to tr1 0 N Ln a N to 01 N .ti M lD O O O r\ m� 0 tD M r\ M w 01 N �j O ri 0l w r\ N N N a to N - m a � Ol O N to to 00 m 0 O N 01 r\ t0 ll N N 00 ti to N 00 .� tr1 00 01 00 01 N 't r\ 00 m M (, - a a N i/} V), 1 L} in t/? 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r r V N O c N O N c � N O M m m N c-I r" O w N w Nlzl M r" r m M N w r V m m M O M N C O l0 N m O o .-i io w m �n ri o .-i c-i vi a m �d m .-i m N N N Ca n Ca �o v C E O tR tR M c-I l0 c-I c-I c-I c-I c-I M tR c-I l0 rl N E V O V c N CO 7 CO CO O I� N N CO n M M Cc O N O n(C O w OC N O w V CO CO n CO O O w N w N V CO O w V N O CO N N N m N M m m w m m V C w E w O' w OC OJ O N O Q O N O_ "O w 0�J N lw O aL V1 O N O' Q N 9 w° o c oti `w 3 o c n E LL w w = 0 w 3 > w+' O >, 5 w w O Q OO V N v= E O N \ Vt C V U " O •� Q_ L Q C E C '� `� V N O m > O 'mC H U Im - h w t w 9 c°- c •S V — a 'Q � '«� "6 C OJ o- m O O O_ O O_ — \ T (7 '� N C p7j N� °° i ,v d .� •� w E E O .� o w c w E ._ 'o `w M W O Ul a n oti .`• ,n :o ._ y '� L «E N C "6 N Y rl C O o a •, C N Z Y ` N� w N vl vl O x cc �O o 9 ._ O w W t O N O O O O N O O O T O" O a 0 V O C7 a x w z V w Q V V cc m o V x a x O z O o O w" a V Q a �a m o 0 w R H 4- h F H uxi V ' o00 u m m m o Y Y Y uo uo uo 3 3 3 3 3 3 3 3 m --- u u m m m o o o o o o o o o o Q Q Q o o o o o o o o o o o o o o o o o o o o o o o o o o N o o o O o o o o o o o o o O O o N o 0 0 O o o o O O O O O O o N o 0 0 O o 0 0 0 0 0 0 0 vo—o I o O Oro O C O Om O O O N o O N O 1 W N N �O M C N o m N o o o o o o o^ O 1C W O r �O O W VVa o o o o o o o o o o o o o o O o N o ? 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These are as follows: • Revenue Requirement Analysis (RR) — Customer growth of 1% annually, based on WW Facility Plan Update and past annual revenue analysis. • RR - Labor escalated as average for last two years budget of 3.2% annually. • RR- Budget FY 2019, and Proposed FY 2020 used as a starting point. FY 2021 through FY 2025 escalated. • RR — Assumed treatment two new FTE in FY 2023, collection one new FTE in FY 2024 shared 50/50 between water and sewer. • RR — Included annual funding of Equipment Replacement Program Reserve based on the average of the five year plan. • RR — Assumed 50% of impact fee revenue would offset debt service payments. Remaining impact fee revenue supports non -bonded growth related projects. • RR - City CIP information shows a $14.0 million SRF loan in FY 2020 for Westside Interceptor Project. • RR — Operating cash balances were targeted to be 90 days of O&M expenses. • RR — Capital and emergency reserve targeted at $400,000 • RR - Based on the available cash balances both for Operating and Impact fees, both reserves were drawn down to offset against CIP projects. • RR- Debt Service Coverage Ratio minimum target of 1.25. • COSA— RR was split between treatment and collection to evaluate Evergreen cost of service. • COSA — Evergreen flow based on maximum capacity (contractual flows allowed per contract) of 0. 805 mg of total 5.4 mg or 14.9% (0. 805/5.4 = 14.9%). • COSA — Treatment plant was evaluated at a high level by Engineers to classify plant by Volume, BOD, SS, Phosphorus and Nitrogen. • COSA — Plant was based on volume capacity and expenses was based on both volume capacity and volume operating. 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N cc N CU CU N N z 0 M Draft Report Impact Fees for Water and Wastewater October 2019 KALISPELL µ- F)2 October 14, 2019 Ms. Susie Turner Public Works Director City of Kalispell 201 1st Avenue East Kalispell, MT 59901 Subject: City of Kalispell Water, and Wastewater Impact Fee Draft Report Dear Ms. Turner: Enclosed please find HDR's draft report regarding the water and wastewater impact fees for the City of Kalispell (City). The City last updated these fees in 2013. The development of this report is intended to provide to the City the basis to establish cost -based impact fees. The adoption of final impact fees is a policy decision of the City Council. This study reflects the City's current City Council policy positions on growth and annexation, the current water and wastewater capital improvements plans, along with the June 2018 Water Facility Plan Update (WFPU), and recent 2019 Wastewater Facility Plan Update (WWFPU). This study follows the general methodology and approach used in the prior study, updated to the City's current data, information, and growth policies. This report has been prepared using generally accepted financial and engineering principles. The City's financial, budgeting, planning, and engineering data were the primary sources for much of the information contained in this report. HDR would recommend that prior to implementing the fees, the fees be reviewed by the City legal counsel for compliance with Montana State law. HDR appreciates the opportunity to assist the City in this matter. We also would like to thank you and your staff for the assistance provided to us. We look forward to future opportunities to work with the City. Sincerely yours, HDR Engineering, Inc. C_3,V " Lk Shawn Koorn Associate Vice President 900 10811 Ave NE, Suite 1300 Bellevue, WA 98004 InTable of Contents Executive Summary Introduction.................................................................................................................. 1 Summary and Conclusions............................................................................................. 1 Consultant's Recommendations.................................................................................... 2 Advisory Committee Review.......................................................................................... 3 Summary....................................................................................................................... 3 1 Introduction and Overview 1.1 Introduction........................................................................................................ 4 1.2 Defining Water and Wastewater Impact Fees.....A'VN.................................... 4 1.3 Economic Theory and Water and Wastewater Impact Fees ................................. 4 1.4 Water and Wastewater Impact Fee Criteria......................................................... 5 1.5 Overview of the Impact Fee Methodology........................................................... 6 1.6 Disclaimer .................................. 7 .................................................................... 1.7 Summary.......................................................................................................................7 2 Legal Considerations in Establishing Impact Fees 2.1 Introduction........................................................................................................ 8 2.2 Requirements Under Montana State Law............................................................ 8 2.3 Summary .............................. 10 Development of the Water Impact Fee 3.1 Introduction.................................................................................................... 3.2 Overview of the City's Water System............................................................... 3.3 Present Water Impact Fees.............................................................................. 3.4 Calculation of the City's Water Impact Fee ...................................................... 3.4.1 System Planning Criteria..................................................................... 3.4.2 Equivalent Residential Units............................................................... 3.4.3 Calculation of the Water Impact Fee .................................................. 3.5 Net Allowable Water Impact Fee..................................................................... 3.6 Implementation of the Water Impact Fee ........................................................ 3.7 Key Assumptions............................................................................................. 3.8 Advisory Committee Review............................................................................ 3.9 Consultant's Recommendations...................................................................... 3.10 Summary......................................................................................................... 01 l Table of Contents City of Kalispell — Water, and Wastewater Impact Fee Study 11 11 11 12 12 13 14 16 17 18 19 19 19 4 Development of the Wastewater Impact Fee 4.1 Introduction...................................................................................................... 20 4.2 Overview of the City's Wastewater System ....................................................... 20 4.3 Present Wastewater Impact Fees...................................................................... 20 4.4 Calculation of the City's Wastewater Impact Fee ............................................... 21 4.4.1 System Planning Criteria....................................................................... 22 4.4.2 Equivalent Residential Units................................................................. 21 4.4.3 Calculation of the Wastewater Impact Fee ........................................... 22 4.5 Net Allowable Wastewater Impact Fee.............................................................. 25 4.6 Implementation of the Wastewater Impact Fee ................................................ 26 4.7 Key Assumptions............................................................................................... 26 4.8 Advisory Committee Review.............................................................................. 26 4.9 Consultant's Recommendations........................................................................ 26 4.10 Summary...........................................................................................................27 Technical Appendix A —Water Impact Fee Technical Appendix B —Wastewater Impact Fee Technical Appendix C—Type of Building and Sewer Use by ERU Technical Appendix D — Montana State Code for Impact Fees 01 l Table of Contents City of Kalispell — Water, and Wastewater Impact Fee Study Abbreviations and Acronyms AWWA American Water Works Association CCI Construction Cost Index CIP Capital Improvement Plan City City of Kalispell ENR Engineering News Record ERU Equivalent Residential Unit for Water Fee Impact Fee GPD Gallons Per Day mg Million gallons mgd Million gallons per day OC Original Cost SDC System Development Charge WFPU Water Facility Plan Update WWFPU Wastewater Fac ty Plan Update WTP Water Treatment Plan WWTP Wastewater Treatment Plant 01 l Table of Contents City of Kalispell — Water, and Wastewater Impact Fee Study . Executive Summary Introduction The purpose of impact fees is to create equity between existing customers and new customers connecting to the City's water and sewer utility systems. The objective of an impact fee study is to calculate cost -based fees for new customers connecting to, or requesting additional capacity to, the City's water and sewer systems. By establishing cost -based water and wastewater impact fees, the City attempts to have growth pay for growth by having new customers pay their share of the infrastructure in place which will serve them, while also paying back the existing utility customers for paying for the financial impacts of growth. HDR was retained by the City to review and update the City's water and wastewater impact fees. The water and wastewater impact fees were last updated in March 2013 for water, and December 2013 for wastewater. The City's impact fees need to be reviewed and updated every five years as required under Montana Code 7-6-1601 to 7-6-1604, the Montana impact fee legislation. The Water Facility Plan Update (WFPU) was updated in June 2018, the Wastewater Facility Plan Update (WWFPU) was completed in 2019, and the Advanced Wastewater Treatment Plant Facility Plan Update (AWWTPFPU) was completed in 2019. In addition to this, the City has updated their land use planning forecast for both water and sewer based on water and wastewater use characterizations. Given these changes, it is prudent for the City to review and update their impact fees to determine parity between existing and new utility customers. Summary and Conclusions The impact fees are calculated in conformance with generally accepted practices and are based on the City's planning and design criteria. A component -by -component approach is taken in developing the fees because each component can have different planning and design criteria. Based on the sum of the component costs, the net allowable impact fee is determined. Net, refers to the gross impact fee, net of any credits for future debt service principal to be paid within a customer's rates. Allowable, refers to the concept that the calculated impact fee is the City's cost -based (i.e., maximum) charge. The calculations take into account the financing mechanisms of capital improvements. These fees must be implemented according to the capacity requirement (i.e., the impact) each new connection places on the water and sewer systems. This way, the fees are related to the costs the new customer places on the systems and the benefit they derive from infrastructure in place to serve them. The City, as a matter of policy, may charge any amount up to the cost -based (allowable) impact fee, but not over that amount. Charging an amount greater than the allowable impact fee would not meet the practical basis of charging cost -based impact fees which are proportionally related to the benefit derived by the customer. Executive Summary City of Kalispell — Water, and Wastewater Impact Fee Study 1 The City currently implements and assesses the water impact fee based on the size of the customer meter providing service. A 3/4-inch water meter is a typical meter size fora residential customer and is the meter size used to develop an equivalent residential unit (ERU). Equivalent meter weighting factors are applied to larger size meters to recognize the capacity of the larger sized meter in relation to the 3/4-inch meter. The results of the analysis show that the impact fee for one ERU can increase from $2,567, the present charge, to $6,741, the calculated charge, for an increase of $4,174. Section 3 of this report details the water impact fee analysis along with further details in Technical Appendix A. The wastewater impact fee is based on one residential customer equivalent established byfixture units. Based on this study, the wastewater impact fee for one ERU can be increased by $589 from $5,757 to $6,346. A more detailed summary of the wastewater impact fee is presented in Section 4 of this report and the detailed analyses is included in Technical Appendix B Impact Fee Impact Fee Change Water, per ERU121 $2,567 $6,741 $4,174 Wastewater, per ERU131 5,757 6,346 589 Total $8,324 $13,087 $4,763 [1] The fees presented in this table include the 5% administration charge allowed by Montana code. [2] 1 ERU = Water equivalent unit based on 3/4-inch meter. [3] 1 ERU = Wastewater based on residential customer equivalent. Table ES - 1 shows the overall total fees — to develop one unit - will increase by $4,763. Section 3 of the report, describes the water impact fee calculations in more detail. Consultant's Recommendation Based on our review and analysis of the City's water and wastewater impact fees, HDR makes the following recommendations: ✓ The City should adopt water and wastewater impact fees for new connections to these respective systems which are no greater than the net allowable water and wastewater impact fees as set forth in this report. ✓ The City should adjust the impact fee each year by an escalation factor to reflect the cost of interest and inflation (e.g., ENR CCI). This method of escalating the City's impact fee should be used for no more than a four-year period. After this time period, as required by Montana law, the City should update the fees based on the actual cost of infrastructure and any new planned facilities contained in an updated master plan, capital improvement plan or rate study. Executive Summary 2 City of Kalispell — Water, and Wastewater Impact Fee Study ✓ The City should update the actual calculations for the water and wastewater impact fees at such time when a new capital improvement plan, public facilities plan, comprehensive system plan, or a comparable plan is approved or updated by the City, or every five years. Advisory Committee Review Under Montana law (7-6-1604), the calculated impact fees must be reviewed by an impact fee advisory committee. The City has convened an impact fee advisory committee for this specific purpose. The role of the advisory committee is to serve in an advisory capacity to the City Council. The advisory committee reviews and monitors the process of calculating, assessing, and spending impact fees. Ultimately, the City Council is the governing body responsible for determination of and adoption of the final water and wastewater impact fees. Summary The impact fees developed and presented in this report are based on the planning and engineering design criteria of the City's water and sewer systems, the value of the existing assets, past financing of the system, and generally accepted principles. The impact fees will provide multiple benefits to the City and will continue the City's practice of establishing equitable and cost -based impact fees for new customers connecting to the City's water and sewer systems. Executive Summary 3 City of Kalispell - Water, and Wastewater Impact Fee Study 0 1.0 Introduction and Overview 1.1 Introduction An important starting point in establishing water and wastewater impact fees is to have a basic understanding of the purpose of these fees, along with the criteria and general methodology used to establish cost -based water and wastewater impact fees. This section of the report presents an overview of water and wastewater impact fees methodologies that were used to develop cost -based fees for the City. The City has used these same generally accepted methodologies to establish their past, and present, water and wastewater impact fees. 1.2 Defining Water and Wastewater Impact Fees The first step in establishing cost -based impact fees, or sometimes referred to as system development charges (SDC) is to gain a better understanding of the definition of an impact fee. For the purposes of this report, an impact fee (or SDC) is defined as follows: "System development charges are one-time charges paid by new development to finance construction of public facilities needed to serve them. -I Simply stated, impact fees are a contribution of capital to reimburse existing customers for the available capacity in the existing system, and help finance future growth -related capacity improvements needed to serve them. At some utilities, impact fees may be referred to as system development charges, capacity reserve charges, hookup fees, infrastructure investment fees, etc. Regardless of the label used to identify them, their objective is the same. That is, these fees are intended to provide funds to the utility to finance all or a part of the capital improvements needed to serve and accommodate new customer growth. Absent those fees, many utilities would likely be unwilling to build growth -related facilities (i.e., burden existing ratepayers with the entire cost of growth -related capacity expansion). 1.3 Economic Theory and Water and Wastewater Impact Fees Water and wastewater impact fees are generally imposed as a condition of service. The objective of the impact fees are not to generate money for a utility, but to create a fiscal balance between existing customers and new customers so that all customers seeking to connect to the utility's water and sewer systems bear an equitable share of the cost of capacity that is invested in both the existing and any future growth -related expansions. Through the implementation of equitable water and wastewater impact fees, existing customers are not unduly burdened with the cost of new development. By updating the water and wastewater impact fees, the City continues an important step in assuring adequate infrastructure to meet growth -related needs while providing this infrastructure to new customers in a cost -based, fair, and equitable manner. 1 Arthur C. Nelson, System Development Charges for Water, Sewer, and Stormwater Facilities, Lewis Publishers, New York, 199S, p. 1, FYZ l Introduction and Overview 4 City of Kalispell — Water, and Wastewater Impact Fee Study 1.4 Water and Wastewater Impact Fee Criteria In determining water and wastewater impact fees, a number of different criteria are utilized. Criteria most often used by utilities to establish water and wastewater impact fees include the following: • State / loca I laws • System planning criteria • Financing criteria • Customer understanding Many states and local communities have enacted laws that govern the calculation and imposition of water and wastewater impact fees. These laws must be followed in the development of water and wastewater impact fees. Most states require a reasonable relationship between the charge and the cost associated with providing service (capacity) to the customer. The fees do not need to be mathematically exact, only a practical basis for the charge is required. The utilization of the planning criteria, the actual costs of construction, and the planned costs of construction provide the practical basis necessary to establish the reasonable relationship requirement. For utilities in Montana, impact fees are intended to provide an equitable and cost -based method to maintain equity between customers while complying with the legal requirements of Montana Code 7-6- 1601 through 7-6-1604. This will be further discussed in the next chapter. The use of system planning criteria is one of the more important aspects in the determination of the impact fees. System planning criteria provide the practical basis between the amount of infrastructure necessary to provide service and the charge to the customer. The practical basis test requires: (a) establishing a practical basis between new development and the existing or expanded facilities required to accommodate new development, and (b) apportioning appropriate cost to the new development in relation to benefits reasonably received. An example forwater, using system planning criteria is the determination that a single dwelling unit, or equivalent residential unit (ERU), generates an average daily water flow of so many gallons per day, per ERU. The water impact fee methodology then charges the customer per ERU for the cost of the system which relates the charge back to a practical basis. Water and wastewater impact fees are typically established as a means of having new customers pay an equitable share of the cost of their required capacity (infrastructure). The financing criteria for establishing water and wastewater impact fees relates to the method used to finance infrastructure on the system and assures that customers are not paying twice for infrastructure —once through the impact fee and again through rates. The double payment can come in through the imposition of a water and wastewater impact fees and then the requirement to pay debt service within a customer's rates. The financing criteria also reviews the basis under which main line, or collection line extensions, were provided such that the customer is not charged for infrastructure that was provided (contributed) by developers. The component of customer understanding implies that the charge is easy to understand. This criterion has implications for the way that the charge is implemented and assessed to the customer. The charge is generally based on the projection of flow of water and wastewater for FYZ l Introduction and Overview 5 City of Kalispell — Water, and Wastewater Impact Fee Study an equivalent unit. This makes it easy fort he customer to understand that the level of charge is based on the projection of demand (flow) required to provide service. Use of an equivalent residential unit (ERU) for water and wastewater is a method to bring water consumption and sewer flow from nonresidential customers into an equivalent measure with residential customers. The other implication of this criterion is that the methodology is clear and concise in its calculation of the amount of infrastructure necessary to provide service. 1.5 Overview of the Impact Fee Methodology There are generally accepted methodologies used to establish water and wastewater impact fees. Within the generally accepted water and wastewater impact fees methodologies, there are a number of different steps undertaken. These steps are as follows: 1. Determination of system planning criteria 2. Determination of equivalent residential units (ERUs) 3. Calculation of system component costs 4. Determination of any credits The first step in establishing impact fees is the determination of the system planning criteria. This implies calculating the amount of water or wastewater capacity required by a single-family residential customer to establish an ERU. Generally for a water system, the planning criterion is the peak day water usage per ERU. This planning criteria is developed since a majority of the water system infrastructure is sized to meet the peak day demand. For wastewater systems, average daily demand (wastewater contribution) per equivalent residential unit (ERU) is most often used, since this total flow represents the flow, imposed by the customer. Average inflow and infiltration is added to the customer's flow since this represents the total volumetric flow and hence capacity requirement at the treatment plant. Once the number of equivalent units has been determined, a component -by -component (e.g., source of supply, treatment, storage) analysis is undertaken to determine the component impact fee in cost ($) per equivalent unit. Individual plant components are analyzed separately for the water, and sewer systems given that the planning criteria differ for the development of the various system components. The calculation of the component impact fee includes both historical assets and planned future assets. Historical assets can be valued in a number of different ways. For the City's study the existing asset cost is brought to current cost (today's cost) by adding the Engineering News Record Construction Cost Index (ENR-CCI) to the original asset cost from the installment date to the current time period. Current cost is done to reflect the fact that existing customers have provided for excess capacity in the system and hence need to be reimbursed for not only their initial investment, but also the carrying cost on that investment. The reimbursement to existing customers is accomplished by the fact that without impact fees, rates would otherwise be higher than they would be with impact fees. Once the total cost of the capital infrastructure is determined, it is then divided by the appropriate number of equivalent units for each utility the infrastructure will serve to develop the cost per equivalent unit for the specific plant component. OR l Introduction and Overview 6 City of Kalispell — Water, and Wastewater Impact Fee Study After each plant component is analyzed and a cost per equivalent unit is determined, the cost per equivalent unit for each of the plant components is added together to determine the gross impact fee. The gross impact fee is calculated before any credits for debt service. The final impact fee is determined by taking the gross impact fee and subtracting any credits. This results in a net impact fee stated in dollars per equivalent unit. The general basis of this calculation for a water or sewer system is the assumption that an equivalent unit equal to a typical residential customer. "The final impact fee is determined by taking the gross impact fee and subtracting any credits. This results in a "net impact fee" stated in I For the water system, larger meter sizes are then imposed fees dollars per ERU." I based on the capacity for a given meter size in relationship to the defined ERU capacity. The meter size capacity ratio is based on the industry standard safe operating capacity of the meter based on American Water Works Association (AWWA) standards. The City's wastewater is based on the equivalent residential unit (ERU) defined as the average flow per single-family residential unit. Other types of dwellings are then assigned ERUs based on building type or sewer use per ERU. 1.6 Disclaimer HDR, in its calculation of the water and wastewater impact fees for the City, as presented in this report, has used generally accepted engineering and ratemaking principles. This should not be construed as a legal opinion with respect to Montana State law. HDR recommends that the City have its legal counsel review the water and wastewater impact fees as set forth in this report to ensure compliance with Montana State law. 1.7 Summary This section of the report has provided an overview of water and wastewater impact fees; the basis for establishing the fees, considerations in establishing a water and wastewater impact fees, and the connection (practical basis) which must be established between new development and the new or expanded facilities required to accommodate new development, and appropriate apportionment of the cost to the new development in relation to benefits reasonably to be received. The next section of the report will provide a brief discussion of the legal considerations associated with water and wastewater impact fees. OR l Introduction and Overview 7 City of Kalispell — Water, and Wastewater Impact Fee Study 2.0 Legal Considerations in Establishing Impact . Fees 2.1 Introduction An important consideration in establishing water and wastewater impact fees is any legal requirements at the state or local level. The legal requirements often establish the methodology around which the water and wastewater impact fees must be calculated or how the funds must be used. Given that, it is important for the City to understand these legal requirements. This section of the report provides an overview of the legal requirements for establishing water and wastewater impact fees under Montana State law. This summary represents HDR's understanding of the relevant Montana State law as it relates to establishing water and wastewater impact fees. It in no way constitutes a legal interpretation of the state law by HDR. 2.2 Requirement Under Montana State Law The Montana law enabling legislation for impact fees was enacted in 2005 via Senate Bill 185. This was comprehensive legislation allowing public entities in the State of Montana to enact impact fees for various services. The legal basis for the enactment of impact fees is found in Title 7, Chapter 6, and Part 1601 to 1604 of the Montana Code. A summary of the Montana Code is provided below. A copy of the full code is provided in Technical Appendix D. "The legal basis for the enactment of impact fees is found in Title 7, Chapter 6, and Part 1601 to 1604 of the Montana Code." A summary of the requirements under Montana law is as follows: "7-6-1601. Definitions. As used in this part, the following definitions apply: 5) (a) "Impact fee" means any charge imposed upon development by a governmental entity as part of the development approval process to fund the additional service capacity required by the development from which it is collected. An impact fee may include a fee for the administration of the impact fee not to exceed 5% of the total impact fee collected. (b) The term does not include: (i) a charge or fee to pay for administration, plan review, or inspection costs associated with a permit required for development, (ii) a connection charge, (iii) any other fee authorized by law, including but not limited to user fees, special improvement district assessments, fees authorized under Title 7 for county, municipal, and consolidated government sewer and water districts and systems, and costs of ongoing maintenance, or (iv) onsite or offsite improvements necessary for new development to meet the safety, level of service, and other minimum development standards that have been adopted by the governmental entity. F)R l Legal Considerations in Establishing Impact Fees 8 City of Kalispell — Water, and Wastewater Impact Fee Study "7-6-1602. Calculation of impact fees -- documentation required -- ordinance or resolution -- requirements for impact fees. (1) For each public facility for which an impact fee is imposed, the governmental entity shall prepare and approve a service area report. (2) The service area report is a written analysis that must: (a) describe existing conditions of the facility; (b) establish level -of -service standards, (c) forecast future additional needs for service for a defined period of time; (d) identify capital improvements necessary to meet future needs for service, (e) identify those capital improvements needed for continued operation and maintenance of the facility; (f) make a determination as to whether one service area or more than one service area is necessary to establish a correlation between impact fees and benefits, (g) make a determination as to whether one service area or more than one service area for transportation facilities is needed to establish a correlation between impact fees and benefits, (h) establish the methodology and time period over which the governmental entity will assign the proportionate share of capital costs for expansion of the facility to provide service to new development within each service area; (i) establish the methodology that the governmental entity will use to exclude operations and maintenance costs and correction of existing deficiencies from the impact fee; (j) establish the amount of the impact fee that will be imposed for each unit of increased service demand, and (k) have a component of the budget of the governmental entity that: (i) schedules construction of public facility capital improvements to serve projected growth; (ii) projects costs of the capital improvements, (iii) allocates collected impact fees for construction of the capital improvements, and (iv) covers at least a 5-year period and is reviewed and updated at least every 5 years. (3) The service area report is a written analysis that must contain documentation of sources and methodology used for the purposes of subsection (2) and must document how each impact fee meets the requirements of subsection (7). (7) An impact fee must meet the following requirements: (a) The amount of the impact fee must be reasonably related to and reasonably attributable to the development's share of the cost of infrastructure improvements made necessary by the new development. (b) The impact fees imposed may not exceed a proportionate share of the costs incurred or to be incurred by the governmental entity in accommodating the development. The following factors must be considered in determining a proportionate share of public facilities capital improvements costs: FNI Legal Considerations in Establishing Impact Fees 9 City of Kalispell — Water, and Wastewater Impact Fee Study (i) the need for public facilities capital improvements required to serve new development, and (ii) consideration of payments for system improvements reasonably anticipated to be made by or as a result of the development in the form of user fees, debt service payments, taxes, and other available sources of funding the system improvements. (c) Costs for correction of existing deficiencies in a public facility may not be included in the impact fee. (d) New development may not be held to a higher level of service than existing users unless there is a mechanism in place for the existing users to make improvements to the existing system to match the higher level of service. (e) Impact fees may not include expenses for operations and maintenance of the facility. 7-6-1603. Collection and expenditure of impact fees -- refunds or credits -- mechanism for appeal required... . (3) A governmental entity may recoup costs of excess capacity in existing capital facilities, when the excess capacity has been provided in anticipation of the needs of new development, by requiring impact fees for that portion of the facilities constructed for future users. The need to recoup costs for excess capacity must have been documented pursuant to 7-6-1602 in a manner that demonstrates the need for the excess capacity. This part does not prevent a governmental entity from continuing to assess an impact fee that recoups costs for excess capacity in an existing facility. The impact fees imposed to recoup the costs to provide the excess capacity must be based on the governmental entity's actual cost of acquiring, constructing, or upgrading the facility and must be no more than a proportionate share of the costs to provide the excess capacity." The basic principle followed under Montana State law requires the fee to be based on a proportionate share of the costs of the system required to provide service and adoption of fees and accounting be in compliance with the State of Montana law. The City's water and wastewater planning documents provide the planning criteria and need for any future improvements. The use of the methodology discussed in this report should meet the proportional share standard and provide final calculated impact fees in compliance with Montana law. The discussion within this portion of the report is intended to provide an overview of relevant Montana law as it relates to establishing impact fees. This summary discussion does not constitute a legal interpretation of Montana State law. 2.3 Summary This section of the report reviewed the legal basis for establishing impact fees in the State of Montana and in particular for a City. The next section of the report provides a detailed discussion of the specific calculation of the water impact fees for the City. FNI Legal Considerations in Establishing Impact Fees 10 City of Kalispell — Water, and Wastewater Impact Fee Study M. 3.0 Development of the Water Impact Fees 3.1 Introduction This section of the report presents the key assumptions and details used in calculating the City's water impact fee. The calculation of the City's water impact fee is based on City -specific accounting and planning information. Specifically, the impact fees are based on the City's fixed asset records, Capital Improvement Plan (CIP), 2018 Water System Plan Update (WSPU), and City and water utility planning data. The City provided other financial and accounting information that was used within this analysis such as annual debt service payments, past financing practices, etc. To the extent that the cost and timing of future capital improvements outlined in this section change, then the impact fees presented in this section of the report should be updated to reflect the changes. The present methodology used by the City is the combined approach. The combined methodology contains an existing or reimbursement cost component, and an incremental or future cost component. In other words, the City's existing assets are divided by the total ERUs for the projected time period, while the future or incremental expansion -related capital projects are divided by either the future capacity they will provide, or the additional ERUs for the projected time period. Both calculations are summed and the result is the total net allowable capacity charge. After reviewing the future capital projects it was concluded that some of the future capital projects should be divided by the total ERUs for the projected time period as the additional capacity provided benefits to all customers and not just new customers connecting to the system. Other projects would be divided by the future additional ERUs since these projects only benefited new customers. 3.2 Overview of City"s Water System The City currently provides water services for a population of approximately 23,000 with 8,280 metered residential, commercial, and industrial accounts. The existing water supply and distribution system for the City's water service area includes 11 municipal wells, four storage reservoirs (one elevated and three ground storage reservoirs), two pressure zones, one pressure regulating facility, two booster stations, 141 miles of transmission and distribution piping, and 1,473 fire hydrants. This report uses an annual population growth rate of 2.00% as projected by the 2018 Water Facility Planning Update, Chapter 3, Basis of Planning through 2030. 3.3 Present Water Impact Fees The City's present water impact fee is based on the cost for one ERU, for a 3/4-inch meter. The City's present water impact fees are shown below in Table 3-1. FNI Development of the Water Impact Fees 11 City of Kalispell — Water, and Wastewater Impact Fee Study Meter Size Safe Operating Capacity (gpm) 3/4-inch meter 20 1-inch meter 50 1-1/2-inch meter 100 2-inch meter 160 3-inch meter 320 4-inch meter AWWA Meter Present Factor Ratio Impact Fee 1.0 $2,567 2.5 6,418 5.0 12,835 8.0 20,536 16.0 41,072 Calculated [1] Fee included 5% administration charge allowed by Montana Code. [2] Single Family and Townhouse (per unit), Duplex (2 living units combined) .75 ERUs/Unit. In Table 3-1, the impact fees for the larger meter sizes are determined by multiplying the impact fee for a 3/4-inch meter (i.e., one ERU) by the meter capacity weighting factors. The weighting factors are determined based on the American Water Works Association (AWWA) safe operating capacities for the type and size of meter. The 3/4-inch are set at 1.0. The safe operating capacity of each meter is divided by the safe operating capacity for a 3/4-inch meter to determine the weighting factor for each meter. For example, the safe operating flow capacity of a 2-inch meter is 8 times the safe operating flow capacity of a 3/4-inch meter (160 gpm / 20 gpm = 8). Stated another way, the capacity that a customer has with a 2-inch meter is equivalent to the capacity of eight single-family homes (i.e., 3/4-inch customer). 3.4 Calculation of the City's Water Impact Fee As discussed in Section 1, the process of calculating impact fees is based on a four -step process. In summary form, these steps are as follows: • Determination of system planning criteria • Determination of equivalent residential units (ERUs) • Calculation of the impact fee by system component costs • Determination of impact fee credits Each of these steps is discussed in more detail below. 3.4.1 System Planning Criteria System planning criteria typically involves calculating the amount of water required by a single- family residential customer (hence the term Equivalent Residential Unit or ERU. Water demand per ERU represents the basis for system design. The City's recent WFPU evaluated historical water use and used it to project future water demand and associated ERUs. The analysis resulted in the average day demand for a residential customer was 350 gallons day/ERU. This result is shown in Table 3-2. FYZ l Development of the Water Impact Fees 12 City of Kalispell — Water, and Wastewater Impact Fee Study Table 3-2 LE Summary of the System Planning Criteria Description Criteria Average Day Demand for Single Family Ill [1] From the City's 2018 WFPU and land use projections. 350 Gallons/Day/ERU 3.4.2 Equivalent Residential Units System planning criteria are used to establish the capacity needs of an equivalent residential unit (ERU). Based on the City's 2018 Water Facility Plan Update (WFPU), the planning criteria results in an average day flow of 350 gallons per day per ERU, a peaking factor of 3.0, results in a peak day flow per ERU of 1,050 gallons per ERU (350 X 3.0 = 1,050). Table 3-3 provides a summary of the planning criteria used to establish the City's calculated water impact fee. Planning Criteria Description Planning Criteria Average Day Flow M Peaking Factor IZi Peak Day Flow 350/gallons/ERU 3.00 1,050 gallons/ERU [1] Average day flow from City's 2018 WFPU and land use projections. [2] Peaking factor based on average dayflowto peak day flow based on City's 2018 WFPU and land use projections. From the above information, the current ERUs and projected ERUs for the planning period were calculated. The ERUs were calculated based on the demand capacities and the average peak day flow calculated in Table 3-3. Table 3-4 summarizes the current ERUs and projected ERUs. 1W1 FNI Development of the Water Impact Fees 13 City of Kalispell — Water, and Wastewater Impact Fee Study Planning Criteria Description Planning Criteria Total Capacity (mgd)111 Average Peak Day Flow per ERU Total Existing and Future ERUs Existing Capacity (mgd)IZi Average Peak Day Flow per ERU Total Existing ERUs Total Future ERUsl3i 15.90 1,050 gallons/ERU 15,143 12.15 1,050 gallons/ERU 11,571 3,571 [1] From the City's land use projections max day demand. [2] 2018 existing average day demand 4.05 mgd X 3.0 peaking factor = 12.15 mgd. [3] 15.90 mgd less 12.15 mgd = 3.75 mgd/1,050 peak gallons per ERU = Future ERUs 3,571. The total build -out capacity of 15.9 mgd divided by 1,050 gallons per ERU is a total City existing and future ERUs of 15,143 ERUs. The existing average day flow is 12.15 mgd or existing ERUs of 11,571 ERUs (12.15/1,050 gallons per day = 11,571 ERUs). This results in 3,571 future ERUs. Detail of the development of the ERU calculation is shown in Technical Appendix A. Once the ERUs are developed the focus shifts to the calculation of the impact fee for each plant component. This aspect of the analysis is discussed below. 3.4.3 Calculation of the WatNerimpact Fee The next step of the analysis is to review the major functional system infrastructure to determine the impact fee for the system. In calculating the impact fees for the City, existing components, debt service for existing facilities, and future capital improvements relating to expansion were included. The methodology used to calculate each component is described below. EXISTING OR REIMBURSEMENT COMPONENT —To calculate the value of the existing assets, the City% s methodology considered the original cost of each asset. The City provided a detailed asset listing, as of June 2018, for the various existing components and their installation date. The original cost of the asset was then adjusted to a current cost value. To accomplish this, the original cost of each asset was escalated to current July 2019 dollars, based on the Engineering News Record (ENR) Construction Cost Index (CCI) for the 20-City average. This amount was reduced by the amount that was contributed by developers or grants. Those water improvements that were funded through tax increment financing (TIF), grants and special improvement districts (SID) were also excluded from the analysis. Given the value of the asset, the next step was to determine the portion of the project costs that were deemed eligible to be included in the calculation of the impact fee. The term impact fee FN l Development of the Water Impact Fees 14 City of Kalispell — Water, and Wastewater Impact Fee Study eligible simply describes the amount of the asset to be included within the calculation of the fee. Within this study, vehicles and general plant assets were not considered capacity related, and were not included in the impact fee calculation. All remaining assets were considered to be 100% eligible. Total existing assets at current cost was $69.9 million. The value of the existing assets (net of contributions, grants, etc.) was divided by the total existing and future ERUs (15,143). A summary of the existing assets valuation can be seen on Exhibit 1 of Technical Appendix A. In addition to existing assets work in progress projects were included that were not completed and booked as an asset yet but also were not included in the capital improvement plan. The total eligible work in progress amounts to $1.4 million divided by the total existing and future ERUs (15,143) for a total of $96/ERU. As described below (see Debt Service Component discussion), the remaining principal portion of the debt associated with the assets was deducted from the total eligible asset value prior to calculating the impact fee. This inclusion of a debt service credit avoids double charging the customerfor the asset value in the existing or reimbursement component of the impact fee, and also in the debt service component of the rates. DEBT SERVICE COMPONENT - In addition to the reimbursement component, a debt service component was also developed. This component accounts for the principal on existing assets. By segregating the debt service out, the cost can be clearly identified and calculated appropriately. To avoid double -counting of the assets financed with debt, the future principal associated with those assets was deducted from the existing infrastructure value. The City has four outstanding issues for the water system, the 2004 Revenue Refunding Bond, 2012 Refunding SRF, 2012 Refunding SRF-B, and the 2017 SRF bond. In addition a new 2020 SRF loan for the 4 mile drive transmission project was estimated and included in the calculation. The City's total outstanding principal for these five issues is $5.7 million. Details of the debt service are shown in Exhibit 4, of Technical Appendix A. FUTURE COMPONENTS — An important requirement for an impact fee study is the connection between the anticipated future growth on the system and the needed facilities required to accommodate that growth. For purposes of this study, the City's most current Capital Improvement Plan was provided. City staff reviewed the existing capital improvement plan (CIP) and updated the projects necessary to meet demand for the water system were included in the CIP. The total projects were $40.5 million, however several transmission projects were not included in the fee at this time. The total impact fee eligible future projects, include in the fee at this time, for water totaled $22.3 million. Several large projects that impact the CIP related to transmission infrastructure which are primarily related to growth and expansion on the system, however also benefit the system as a whole. These projects along with the projected ERU capacity is shown in Table 3-4. The existing and future capacity ERUs are 15,143, the future ERUs are 3,571. The total dollars per ERU for the future component is $2,084 per ERU. Technical Appendix A contains the details of this portion of the fee. FYZ l Development of the Water Impact Fees 15 City of Kalispell — Water, and Wastewater Impact Fee Study Estimated % Growth $ Growth Growth ERUs Cost Related Related $ / ERU Four Mile Trans. Phase 1 $2,689 100% $2,689 15,143 $178 West Reserve Transmission 654 100% 654 15,143 43 Southwest Transmission 2,982 56% 1,670 15,143 110 1" Ave. West Connection 146 56% 82 3,571 23 South Main St Transmission 466 56% 261 3,571 73 Buffalo Hill Transmission 2,330 100% 2,330 15,143 154 Four Mile Trans. Phase 2 1,924 100% 1,924 15,143 127 1 MG Elevated Tank 6,398 100% 6,98 15,143 423 Northwest Well #1 1,730 100% 1,730 15,143 114 Northwest Well #2 1,938 100% 1,938 15,143 128 Grossweiler Well 185 100% 185 15,143 12 New Meters 554 100% 554 3,571 155 Misc. Contract Main Upsize 1,940 100% 1,940 3,571 543 Total $23,942 $22,360 $2,084 lk /+ 3.5 Net Allowable Water Impact Fee The methodology used to establish the water impact fee is a combined approach. The combined approach adds the reimbursement component and the incremental or future component together, and accounts for any existing debt credit resulting in a net allowable impact fee. Based on the sum of the component costs calculated above, the net allowable water impact fee is $6,420. Under Montana statute, an impact fee may include a fee for the administration of the impact fee not to exceed 5% of the impact fee collected. In calculating the City's water impact fee, an administration component of 5% was added to the impact fee. A summary of this calculation is shown below in Table 3-6. F)R l Development of the Water Impact Fees 16 City of Kalispell - Water, and Wastewater Impact Fee Study Plant Component Existing Plant Calculated Supply Table Impact Storage Fee by • T&D •• Debt General Service Plant Credit Work In Progress Total Net Plant $23,529 11,486 $34,935 $0 ($5,747) $1,451 $65,655 Existing/Future ERUs 15,143 15,143 15,143 15,143 15,143 15,143 Existing Fee per ERU $1,554 $759 $2,307 $0 ($380) $96 $4,336 Future Plant $3,854 $6,398 $12,107 $22,360 Future Fee per ERU $255 $423 $1,407 $2,084 Total Fee per ERU $1,808 $1,182 $3,714 $0 ($380) $96 $6,420 Plus SICAdWistration Charge 321 Total Impact Fee 1 $6,741 The calculated water impact fee of $6,741 compares to the City's present impact fee of $2,567 per ERU, or an increase of $4,174/ERU. Technical Appendix A, details the calculation of the net allowable impact fee. Implementation of the Water Impact Fee The calculated impact fees for the larger meter sizes are determined by multiplying the impact fee for one ERU by the meter capacity weighting factors. The weighting factors are determined based on the American Water Works Association (AWWA) safe operating capacities for the type and size of meter. The safe operating capacity of each meter is divided by the safe operating capacity for a 3/4-inch meter to determine the weighting factor for each meter. Table 3-7 shows the present and calculated impact fees by class of service, by size of meter. FNI Development of the Water Impact Fees 17 City of Kalispell — Water, and Wastewater Impact Fee Study Meter Size Present Calculated Impact fee Impact fee Residentiall'I 1'] $6,741 All Other 3/4-inch meter $2,567 $6,741 1-inch meter 6,418 11,257 1-1/2-inch meter 12,835 22,447 2-inch meter 20,536 35,929 3-inch meter 41,072 71,857 4-inch meter Calculated Calculated [1] The fees presented in this table include the 5% administration charge allows by Montana code. [2] Residential Single Family and Townhouse (1 ERU per unit), Duplex (2 living units combined) .80 ERU/unit (up to 1-inch meter). [3] Residential -Tiny home, or detached living unit less than 400 sq. ft. are 0.40 ERU/unit. As noted previously, the present water impact fee is $2,567/ERU. The calculated fee shown above is $6,741/ERU or an increase of $4,174/ERU. For residential customers, all single family and townhouses are assessed 1 ERU per unit, and duplexes 0.80 ERU per living unit, up to a 1- inch meter. Efficiency living units, or detached living unit less than 400 square feet as defined by City code, are assessed 0.40 ERU up to 1-inch meter. All other connections are assessed based on meter size. Meter sizes 4-inch and larger are individually calculated based on usage characteristics. Details of the analysis and key documents relied on for this study are provided within the Technical Appendix A. 3.7 Key Assumptions In developing the impact fees for the City's water system, a number of key assumptions were utilized. These are as follows: • The City provided the planning criteria based on land use planning assumption and the recent WFPU. • The methodology used is the combined methodology. The existing (reimbursement) and future (incremental) component are added together for a net allowable fee. • The City's asset records from June 2018 were used to determine the existing plant assets, as appropriate. • The assets were brought to current costs based on the July 2019 ENR-CCI. • The City provided the CIP for future improvements from the most recent capital improvement plan through 2030. FYZ l Development of the Water Impact Fees 18 City of Kalispell — Water, and Wastewater Impact Fee Study • The City determined and/or reviewed the portion of future improvements that were growth related. 3.8 Advisory Committee Review Under Montana law (7-6-1604), the calculated impact fees must be reviewed by an impact fee advisory committee. The City has convened an impact fee advisory committee for this specific purpose. The role ofthe advisory committee is to serve in an advisory capacity to the City Council. The advisory committee reviews and monitors the process of calculating, assessing and spending impact fees. Ultimately, the City Council is the governing body responsible for determination of and adoption of the final water impact fees. 3.9 Consultant's Recommendations and Adoption Considerations Based on our review and analysis of the City's water system, HDR recommends: ✓ The City should adopt water impact fees for new connections to the water system that are no greater than the net allowable impact fees as set forth in this report. ✓ The City as a matter of policy may adopt a water impact fee which is less than the calculated fees as shown in this report, but in doing so, the City will be sharing some portion of development impact costs with existing water utility rate payers. ✓ The City should adjust the impact fee each year by an escalation factor to reflect the cost of interest and inflation (e.g., ENR CCI). This method of escalating the City's impact fee should be used for no more than a four-year period. After this time period, as required by Montana law, the City should update the fees based on the actual cost of infrastructure and any new planned facilities contained in an updated master plan, capital improvement plan or rate study. ✓ The City should update the actual calculations for the water impact fees at such time when a new water capital improvement plan, facilities plan, comprehensive system plan, or a comparable plan is approved or updated by the City, when a major infrastructure project is completed, or every five years as deemed by Montana Code law. 3.10 Summary The impact fees developed and presented in this section of the report are based on the planning and engineering design criteria of the City's water system, the value of the existing assets, and generally accepted ratemaking principles. Consistently updating the charge annually based on the Engineering New Record cost index and reviewing the impact fees every five years will continue to create equitable and cost -based fees for new customers connecting to the City's water system. FNI Development of the Water Impact Fees 19 City of Kalispell — Water, and Wastewater Impact Fee Study i. 4.0 Development of the Wastewater Impact Fees 4.1 Introduction This section of the report presents the key assumptions and details used in calculating the City's wastewater impact fee. The calculation of the City's wastewater impact fee is based on City - specific accounting and planning information. Specifically, the wastewater impact fees are based on the City's fixed asset records and wastewater capital improvement plan. The City also provided other financial and accounting information. The combined methodology applied to the water utility to determine the water impact fees was also applied to the wastewater impact fee calculation. The charge is based on the value of the system in place with capacity available for growth (i.e. the existing or reimbursement component), and future or incremental capacity projects. The existing or reimbursement component and the future or incremental component are added together, including a debt credit, resulting in the total net allowable impact fee under the combined methodology. 4.2 Overview of the City's WastewateTSystem The City provides sewer service to an existing population of 22,761 with 9,148 residential, commercial, and industrial connections. The City also provides service to the Evergreen Water and Sewer District through an interlocal agreement. 114 The City of Kalispell's wastewater treatment plant (WWTP) is an advanced Biological Nutrient Removal Facility (BNRF). In 2009, the City completed a two year plant expansion project to accommodate rapid area growth; the plant capacity was increased from 3.1 to 5.4 million gallons per day. The sewer system consists of 120 miles of sewer gravity main, 25 miles of sewer force main, 2,600 sewer manholes, and 36 sewer lift stations 4.3 Present Wastewater Impact Fee The City's wastewater impact fee is based on one equivalent residential unit (ERU). The City's wastewater impact fee was last updated December of 2013. The City's present wastewater impact fee is shown in Table 4-1. Type of Use ERU Impact Fee Single Family 1.00 $5,757 In Table 4-1 the impact fees are determined by multiplying the impact fee by the appropriate ERUs for the type of building or sewer usage. . F)R l Development of the Wastewater Impact Fees 20 City of Kalispell — Water, and Wastewater Impact Fee Study 4.4 Calculation of the City's Wastewater Impact Fee As discussed in Section 1, the process of calculating impact fees is based on a four -step process. In summary form, these steps are as follows: • Determination of system planning criteria • Determination of equivalent residential units (ERUs) • Calculation of the impact fee by system component costs • Determination of impact fee credits Each of these steps is discussed in more detail below. 4.4.1 System Planning Criteria System planning criteria for sewer is based on one equivalent residential unit flow of 200 gallon per day/ERU. This result is shown in Table 4-2. w 19 Description Criteria Average Day Demand for Single Family Ill ` 200 Gallons/Day/ERU [1] Based on 200 gpd/ERU, see Chapter 4, of the 2019 Wastewater Facility Plan Update. 4.4.2 Equivalent Residential Units From the above information, the current ERUs and projected ERUs for the planning period were calculated. The ERUs were calculated based on the demand capacities and the average day flow of 200 gallons per day per ERU. Table 4-3 summarizes the current ERUs and projected ERUs. The impact fee is calculated separately for the treatment and collection functions of the sewer system. The City has an interlocal agreement with Evergreen Water and Sewer District to provide treatment services only as Evergreen does not receive any collection services from the City. F)R l Development of the Wastewater Impact Fees 21 City of Kalispell — Water, and Wastewater Impact Fee Study Plan Desc Existing Plant Capacity (mgd)131 2.81 2.43 Existing ERUs 14,050 12,150 Future Plant Capacity (mgd) 2.59 2.17 Average Peak Day Flow per ERU 12,950 10,825 Total Plant Capacity (mgd)141 5.40 4.60 Total ERUs 27,000 22,975 [1] Based on 200 gpd/ERU (Capacity / 200 gpd = ERUs) [2] Collection does not include Evergreen with a ceiling demand of 0.805 mgd. [3] 2018 existing average day demand of 2.81 mgd, less Evergreen of 0.38 mgd for collection (2.81-0.38=2.43) [4] Based on total plant capacity of 5.40 mgd, less Evergreen ceiling for collection (5.40-.0815=4.60). The total capacity of 5.4 mgd divided by 200 gallons per ERU is a total City existing and future ERUs of 27,000 ERUs. The existing average day flow is 2.81 mgd or existing ERUs of 14,050 (2.81/200 gallons per day = 14,050 ERUs). This results in 12,950 future ERUs. Detail of the development of the ERU calculation is shown in Technical Appendix B. Once the ERUs are developed the focus shifts to the calculation of the impact fee for each plant component of treatment and collection. This aspect of the analysis is discussed below. 4.4.3 Calculation of the Wastewater Impact Fees The next step of the analysis is to review each majorfunctional component of plant in service for treatment and collection and determine the wastewater impact fee for that component. In calculating the impact fee for the City a number of infrastructure and cost components were reviewed. These included the City's existing infrastructure components, annual debt service for the existing facilities, and the future expansion -related capital improvements, which were all separated for treatment or collection functions. Overall, the general methodology used to calculate each component of the wastewater impact fee was the combined method. In this calculation the existing and future assets are divided by the total ERUs for the projected time period and the result is the total net allowable impact fee. EXISTING OR REIMBURSEMENT COMPONENT —To calculate the value of the existing assets, the City% s methodology considered the original cost of each asset. The City provided a detailed asset listing, as of June 2018, for the various existing components and their installation date. The original cost of the asset was then adjusted to a current cost value. To accomplish this, the original cost of each asset was escalated to current July 2019 dollars, based on the Engineering News Record (ENR) Construction Cost Index (CCI) for the 20-City average. This amount was reduced by the amount that was contributed by developers or grants. Those wastewater improvements that FNI Development of the Wastewater Impact Fees 22 City of Kalispell — Water, and Wastewater Impact Fee Study were funded through tax increment financing (TIF), grants and special improvement districts (SID) were also excluded from the analysis. Given the value of the asset, the next step was to determine the portion of the project costs that were deemed eligible to be included in the calculation of the impact fee. The term impact fee eligible simply describes the amount of the asset to be included within the calculation of the fee. Within this study, vehicles and general plant assets were not considered capacity related, and were not included in the impact fee calculation. All remaining assets were considered to be 100% eligible. Total existing treatment assets at current cost was $49.9 million and total existing collection assets at current cost was $35.9 million. The value of the treatment existing assets (net of contributions, grants, etc.) was divided by the total existing and future ERUs of 27,000. The value of the collection existing assets (net of contributions, grants, et.) was divided by the total existing and future ERUs of 22,975. A summary of the existing treatment and collection assets valuation can be seen on Exhibit 1 of Technical Appendix B. In addition to existing assets, work in progress projects were included that were not completed and booked as an asset, and yet also were not included in the future capital improvement plan. The total eligible treatment work in progress amounts to $3,163 dollars, divided by the total existing and future ERUs of 27,000, for a total of $0/ERU. The total eligible collection work in progress amounts to $14.1 million, divided by the total existing and future collection ERUs of 22,975, for a total of $617/ERU. As described below (see Debt Service Component discussion), the remaining principal portion of the debt associated with the assets was deducted from the total eligible asset value prior to calculating the impact fee. This inclusion of a debt service credit avoids double charging the customerfor the asset value in the existing or reimbursement component of the impact fee, and also in the debt service component of the rates. DEBT SERVICE COMPONEN In add'ti ilon to the reimbursement component, a debt service component was also developed. This component accounts for the principal on existing assets. By segregating the debt service out, the cost can be clearly identified and calculated appropriately. To avoid double -counting of the assets financed with debt, the future principal associated with those assets was deducted from the existing infrastructure value. The City has two outstanding issue for the treatment system, the Treatment Digester Lid SRF loan, and the Treatment Improvement 2012 Refunding SRF bond. The City's total outstanding principal for these two issues is $8.2 million, divided by total existing and future ERUs of 27,000, results in a $304/ERU debt credit for treatment. The collection system has three outstanding loans. The two Westside Interceptor loans of $7 million apiece, for a total of $14.0 million, and the Highway 93 S. 2012 Refunding SRF loan for $1 million. The City's total outstanding principal for these three issues is $13.1 million, divided by total existing and future ERUs of 22,975, results in a $572/ERU debt credit for collection. Details of the debt service are shown in Exhibit 4, of Technical Appendix B. FUTURE COMPONENTS — An important requirement for an impact fee study is the connection between the anticipated future growth on the system and the needed facilities required to FYZ l Development of the Wastewater Impact Fees 23 City of Kalispell — Water, and Wastewater Impact Fee Study accommodate that growth. For purposes of this study, the City's most current Capital Improvement Plan was provided. City staff reviewed the existing capital improvement plan (CIP) and updated the projects necessary to meet demand for the sewer system were included in the CIP. The total impact fee eligible future projects, include in the fee at this time, for treatment totaled $31.8 million, of which $18.9 million was included in the fee. The total impact fee eligible future projects, include in the fee at this time, for collection totaled $31.8 million, of which $22.0 million was included in the fee. The total dollars per ERU for the future component is $1,467 per ERU for treatment, and $2,039 per ERU for collection. Estimated % Growth $ Growth Plant Component Cost Related Related Growth ERUs $ / ERU Treatment Two Clarifiers $8,108 EQ Basin 2,818 Primary Digester 7,188 DAFT Units 1,965 Composting Facility 8,487 Sidestream Treatment 2,520 Chemical Room Modif. 377 Digester Chem. Feed 121 Influent Pipe & Diversion A 221 Total Treatment $31,806 Collection Lift Station #3 Bluestone Upsize Westside Interceptor Lift Station #9 Rose Crossing West $4,073 187 3,936 1,738 2,081 West Reserve Drive 5,373 West Spring Creek Road 3,484 Lift Station #36 3,083 #55 Westside Inter.Three Mile 2,934 #74 Grandview 1,314 #92 R/R Upsize WWTP 169 Misc. Contract Upsize 3,483 Total Collection $31,860 100% 100% 33% 45 % 39% 45 % 45 % 45% 66% 46% 56% 100% 84% 50% 50% 50% 68% 100% 46% 66% 100% $8,108 2,818 2,372 1,965 3,310 1,134 169 54 145 $18,997 27,000 $1,467 $1,873 105 3,936 1,460 1,040 2,686 1,742 2,096 2,934 604 111 3,483 $22,076 10,825 $2,039 F)R l Development of the Wastewater Impact Fees 24 City of Kalispell - Water, and Wastewater Impact Fee Study Net Allowable Wastewater Impact Fee The methodology used to establish the wastewater impact fee is the same combined approach as the water impact fee. Under Montana statute, an impact fee may include a fee for the administration of the impact fee not to exceed 5% of the impact fee collected. In calculating the City's wastewater impact fee, an administration component of 5% was added to the impact fee. Based on the sum of the component costs calculated above, the net allowable wastewater impact fee is $6,346. The treatment impact fee portion is $3,164 and the collection impact fee portion is $3,182 per ERU. A summary of this calculation is shown below in Table 4-5. Plant Component Treatment Impact Fee Impact Fee by Component $/ ERU Existing Plant $49,964 Plus: Work in Progress 3,163 Less: Outstanding Debt Principal (8,203) Total Net Existing Plant $41,764 Total Existing and Future ERUs 27,000 Total Existing Plant per ERU $1,547 Total Future Plant $9,753 Future ERUs 12,950 Total Future Plant per ERU $1,467 '� Total Existing and Future per E�IU $3,014 Plus Administration Charge at 5%4W 150 Total Treatment Impact Fee $3,164 Collection Impact Fee Existing Plant $21,745 Plus: Work in Progress 14,184 Less: Outstanding Debt Principal (13,135) Total Net Existing Plant $22,794 Total Existing and Future ERUs 22,975 Total Existing Plant per ERU $991 Total Future Plant $22,076 Future ERUs 10,825 Total Future Plant per ERU $2,039 Total Existing and Future per ERU $3,030 Plus Administration Charge at 5% 152 Total Collection Impact Fee $3,182 Total Combined Wastewater Impact Fee per ERU F)R l Development of the Wastewater Impact Fees City of Kalispell — Water, and Wastewater Impact Fee Study $6,346 25 The calculated sewer impact fee of $6,346 compares to the City's present impact fee of $5,757 per ERU, or an increase of $589/ERU. Technical Appendix B, details the calculation of the net allowable impact fee. 4.6 Implementation of the Sewer Impact Fee The impact fee is determined by multiplying the number of ERUs times the amount of the impact fee per ERU. The impact fee is implemented by the type of building and sewer per ERU. For residential customers, all single family and townhouses are assessed 1 ERU per unit, and duplexes 0.80 ERU per living unit. Efficiency living units, or detached living unit less than 400 square feet as defined by City code, are assessed 0.40 ERU. Details of the ERU, per type of building is in Technical Appendix C. Key Assumptions In developing the impact fees for the City's sewer system, a number of key assumptions were utilized. These are as follows: The City provided the planning criteria based on land use planning assumption and the recent WWFPU. The methodology used is the combined methodology. The existing (reimbursement) and future (incremental) component are added together for a net allowable fee. The City's asset records from June 2018 were used to determine the existing plant assets, as appropriate. The assets were brought to current costs based on the July 2019 ENR-CCI. The City provided the CIP for future improvements from their most recent capital improvement plan, through 2030. The City determined and/or reviewed the portion of future improvements that were growth related. Advisory Committee Review Under Montana law (7-6-1604), the calculated impact fees must be reviewed by an impact fee advisory committee. The City has convened an impact fee advisory committee for this specific purpose. The role of the advisory committee is to serve in an advisory capacity to the City Council. The advisory committee reviews and monitors the process of calculating, assessing and spending impact fees. Ultimately, the City Council is the governing body responsible for determination of and adoption of the final wastewater impact fees. Consultant's Recommendations and Adoption Considerations Based on our review and analysis of the City's sewer system, HDR recommends: The City should adopt wastewater impact fees for new connections to the sewer system that are no greater than the net allowable impact fees as set forth in this report. The City as a matter of policy may adopt a wastewater impact fee which is less than the calculated fees as shown in this report, but in doing so , the City will be sharing some portion of development impact costs with existing wastewater utility rate payers. FNI Development of the Wastewater Impact Fees City of Kalispell — Water, and Wastewater Impact Fee Study 26 ✓ The City should adjust the impact fee each year by an escalation factor to reflect the cost of interest and inflation (e.g., ENR CCI). This method of escalating the City's impact fee should be used for no more than a four-year period. After this time period, as required by Montana law, the City should update the fees based on the actual cost of infrastructure and any new planned facilities contained in an updated master plan, capital improvement plan or rate study. ✓ The City should update the actual calculations for the wastewater impact fees at such time when a new wastewater capital improvement plan, facilities plan, comprehensive system plan, or a comparable plan is approved or updated by the City, when a major infrastructure project is completed, or every five years as deemed by Montana Code law. 4.10 Summary The City's wastewater impact fee developed and presented in this section of the report are based on the planning and engineering design criteria of the City's sewer system, the value of the existing assets, future capital improvements, and generally accepted ratemaking principles. Adoption of the calculated net allowable impact fee will create equitable and cost -based fees for new customers connecting to the City's sewer system. III F)R l Development of the Wastewater Impact Fees 27 City of Kalispell — Water, and Wastewater Impact Fee Study '. Appendix A -Water Impact Fees LU W a C O m 3 u m U N 0J LL L m E s O m rl i ,_ m O E U W CA ,:I- m r, O In Ln o Ln r, m c-I N V} m m m m t-i t-i t-i t-i L.fl L.fl Lfl Lfl l0 N n O 0) :1- m N 00 1,0 C 1,6 Lr Lr ` rn m rl :I- N c-I m V)- m t-i Ln Ln m r, In n - c-I n Ln rn � 0) Ln V4 V� q m m O O m 0 (J1 V� m m Ln Lr r-I r-I m O O N O rn In N O m 00 m V�A c Q c O u O a V N 'O m O O Q m Q m L O bA C N p C C N m m m N LL N LL Q o X L O Q a w O E L o O S U m N W 0 3 U CL m N O C Cu m O C N m X N N H C7 C Ln v1 O N = LL �O N H (7 p W H J _3 d F m m n O N m N :1- O r-I r-I r-I N 00 O In a) O 0o m r1 m Lo r14 V} c-I o Lr) W W W LL I= W W a � W LL N u z a � LU J Q LL' 0 OLL H W m m c-I O N w LL H Z LU W 0 Z ) Oj J a i �_ L 3 x W 3 � 3 m In 3 x x W W W V) N S0 m 3 +�+ O1 x U O r-I W a) J p a) '0 In CL c-I Qj tea) o 0 oN v J +O 1 > U O cr m Cu m C 3 IL m O 7 N u N 7 + L C N U 0p C m U W O LL i N m � Lfl C 0 7 V u E W W s Q i+ V o Y N o E t' X 7 U W Ln a1 'zT N l0 G a to to v v en + a N a, 0) N N Qj r 00 G � rn O V G v try to W z T N l0 ci Lr r N N v p W ci V N V M Q E u _ N N n O O c-I ci rA v i/T O l0 in " N l0 in N O 00 O 00 iLn N O rl � i/T Y 7 in in LL I� m O O O l0 I- M pp Ln I -I CO M c-I m l0 I- rA M v M N Ll N ci N v v L4 in in X W LLn O c v v o LL 7 � O u in C O v O Q o2S u j Q 3 w y O O C v o LL i+ N O m U o a 5 C V ma C 41 pip E In E pCL v a _ p N in r C7 p p O M U M N `6 an 0_ C Ln � N r-I LL N � � � U II w L O _ ++ c II U m Li- d Q W O + L O a) n m X O O O O O m Ln r-I r-1 Ln ,-I rl O m cnn Li- o" -a O E CD Ln M Ln � r-i n N n n N rn20 CA m M O i � O r I N Ln L!1 N1 Ln L r Lf r I r-I N Ln Y c r r-i r-i Ln r-i r-i r-I ri m rn r-I Ln r� Ln rl � O d n 00O n ++ t� N Ln 0 Ln 11 v o CL m - N _ Ln '- m m O t� to E N } Y N E C H Ln O '6 '6 L O w Ln 0 a) c O Q O `� T m � 'Cj W W _ 0 0 II Fu w ai L ai L z E c� Cto ui c to E fl.s c aQo LL o> ,'-I T _ � � � < _ ai }, �, w O W E Lan Lw Lan LU :_ � :_ � >_ w °D a C w +� Q w E E c E w L bA w Q E o � a) E jw _ v� 0 w Lu +, 7 C C 41 M >, v� to E Y M O d T 0 -a CO t o �X co 7 � tko'X u�'f Ln � 7 M LL � +' O Ls > co � Ua M O Lu 0 w LL X p X 00 O �_ aJ II — D w M m C Y N i Y c6 m W W c O c� E O Ln •E a� cn m w . 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C j — v 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o a o 0 0 0 0 0 0 0 0 0 0 0 0 o u o o D Dom u o 00 Lcu i OJ ° l3 41 41 lD O O N lD U 00 00 lD N m O .--I mOq C N ul 00 ti O um CL W OD C Q as 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 0 0 0 0 0 0 0 0 0 0 y O O O O O O O O O O O O O O O O O O O O O 0O O O O O O O O O O O O O O N O O N Om O O1 0 O 0 O 0 O 0 O 0 0 u CL Oq W 0 U Ol lD m I� W m a0 Ol Ol Ol ti m u'1 ul a0 I� ti m .ti O I� n m a0 N Ol O a0 O lD lD O a0 m I� Ol N .ti ti lD u'1 O N I� ci Ol m I� Ol Lr lD O O N lD 00 Lr I� Ol Ol ci O lD 00 O O I� Ol OJ c-I LI"1 m c-I c-I c-I N c-I m c-I m c-I c-I c-I c-I m �t N N Cl N 00 c-I 7 cc v � N N N N N N N N N lD lD lD lD lD lD lD lD lD lD lD lD lD lD N N N N N N N N N N N N N N N N N N N N lD lD lD UC M ul ul ul ul ul ul ul ul ul m m m OC \ N Z - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Z c-I iJl N lD �� O 00 O m .-I iJl lD m m m .-I 41 ci ci c-I lD m - - - - .-I O - - N - O - - O N m W ci W m N .-I lD lD N ul lD m 41 n 41 O 41 n lD O 41 W I� O lD I� N N lD iJl .-I I� O I� �l O O I� n lD O Ol m Ol ci 41 n O O 00 41 Lr 00 N O ci 00 ci ci Ol Lr Ol ci m 00 N 41 41 l3 J N n m N N N lD lD iJl iJl iJl N O ci 41 W N N �f1 O ci ci 01 lD N .-I O m m lD - .-I lD C O co ul ul ul ul ul ° 0 0 0 lD lD lD lD lD lD lD lD lD lD 0 n n n n n n n n n n n n n n n n n n n W 00 Q7 o 0 0 0 0 0 0 0 0 o O O O O O O O O O O O O O O O O O O O O O O O O O O o 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 0 0 0 0 0 0 N 1 \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ 6 7 00000000.. 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Im .n o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 rIL s u 'o vi E m 0_� z o o w 3 E m o u u E w "t v W Ew `v v u' m a v ,u_f0,s E a o N o= v o E m E a w o LL m LL iL o o c - m0• 01 - a o 3 E s m v N .� a; n m -O m u m o m 0 u� "� vx o 3 o = LL F o o W o - a o o�~ o~ m X u E m ° `�° o- F > > > > o .0 N m 'Lmo - o. n Y _ = u° u° u° � u° u° u° ,7 m u ¢ ¢ o m _ v� w 2 F 2 Aw 3: `o u w o o ° a E _ a v uit a a y F o -- 00 3 Ln 00 N N Ln M 00 t0 V Ln Ln Ln LT U ci N tOo N M V N O N i N LA F N G LA in N h W C C O O_ v v v E E E E U U C7 H H H m M OIO O N co LM Z .N .� O O O 0 O O 0 0 m O m N M 0 lD O O O M m r� M N m O O O O O O O O O O O O O n m ID O ID V N 1i M N I, n V lD N m lD M M O 0 0 0 V m N Il O ID m Il n .--i m n . mm N U m Iq V M lD V lD -t O V m N m m m O N O V .--I V m m V m v1 lD N rl ui lD Il m .--i 00 I, 00 V M lD O m O N O I, V1 m m V1 lD lD O .--i m ID M v1 ID N 09 C I� N m N r, N M V M �"� .m-I M ..�-I l0 o0 •--I ID O V1 V Ln .--I cL '- d E 7 U m V1 O M o N ID m m o O V o r, O O O Ln v v I, O N M O O O O O O O O O O O O O V V1 m m I, M (i G m I, m" n m O lD Il o0 O M N N O �--� lD m N .--I Il M M M ID V m V1 m V1 U - -t n M o0 .--t V o0 M M N V O O lD lD lD lD M m O lD O o0 V1 O L V N .� M Ln N N Ln W Ln N O v1 m m O N V m N O rl N N M .-i O N l0 ID N M y j0 m .-I O .--� O .--� N M N .--I o0 M lD .--� N a M N N N hq C Ew 'apLn O w o a a a a a a a a a a a a a a a a a a a a a o 0 0 0 0 0 o a a a a a a a a a a o o o a a a a w o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 m 0 0 m M m 0 m O 0 0 0 0 0 0 0 0 0 0 0 0 m m O O O O O LL O O O O O O O O m O O O O O O O O O O M O O M O N O O O O O O O O O O O O O N � O O O O O N u � Cc. 'ao C W O O O v1 O O M V o0 O m N M v1 lD O O(D N .-I (n (n N N .-I O O O O O O O O O O O O O v1 M lD O lD V N I, M N n r V lD N V lD M M O v1 v1 V1 V .--� N Il m V m N m N ID Il (n .-I m V- lD V1 V M lD V lD N O V m N m m m M N O lD Lq V m V .--I m V1 lD N h v1 to I, to o0 I, o0 v1 M lD O m O N O O v1 o0 V O ID M l0 N o0 l0 M Ln l0 C n N m N r, N M V M .mi M M IDN M N V oo V� .--I N M M � N U U m O m m I� l0 Vl Vl V N O O O v1 V O O M m m .--� .--� .--� �--� lD lD lD lD lD lD lD lD lD lD lD lD lD lD M a, Z u N N .--I .-I .-I .-I rl 'i .-I .-i .-i .-I V m .--I .-I V N .--I .-i Ln Ln M N N N N N N N N N N N N N N N N N N N N N Z W (0 Ln lD m V1 O m In N lD m m o O V V1 r, O O O V1 M V V M O N m O O O O O O O O O O O O O m V V1 m m I, M y� m I, m N n m O lD m m O M N N O O m N N O M O N m V (n V1 m u) Olz -t .--I r M m .-t V M M M N V O O lD N lD lD r- m O lD .-I N V1 O v1 V N U M V1 N (NI m V1 M O v1 m m O N V N N O In m N m M V N ID ID N M m O 0 m .--I N M N .--I m M ID 1l1 oo .-I ID N N m lD O C � � O °r O V O O N M o o N lD m M lD lD r, N n V1 V1 " m m m m M M M M V M ID tD I, m m. 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V -* U? Ln N U? n V1 O O I N V� Ln n O m tD L} N .--I M 4f M M M M lD W LD rl N M ooDi M M ,M L} �/} t N oo lO lD a o-* O 1l1 l0 a q rl lD V N M N O N to Il n M - � lD lD n V lD O M V O of lD O l^D M O N m tDD � M m V lD D M r1 M n m Lf I: oo m ce � ri o ID tD to M -A rl I� n I rlM(D'DOlD 0 O M m t/) lD .-I P aMOo0WP1�vio6 vaao amm 000 N O m m co N lD m mM O N M W .-1 m O m N' o rl v1 O Ln rl I, 4} N L? C C C E (O E 7 LL <1 _O OQ N C_ _O U OQ 3 @ wM 4f C M 3 N 6 m > w w M cu F C O O O F O O a a a N d a a C C C vi � 2i 2i U U C7 C7 C7 Appendix C — Wastewater Building Sewer Use '. 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Total Cost Volume BOD TSS TP TN Treatment Plant Classification % 22.8% 11.4% 40.0% 11.9% 13.9% Impact Fee Treatment Component $3,164 $ 721.39 $ 360.70 $ 1,265.60 $ 376.52 $ 439.80 Per unit cost for each component. Treatment Impact component is divided by the annual Ibs for and ERU. Base on domestic wastewater characteristics of 200 gpd and the following strengths per component. BOD TSS TP TN Kalispell Base Strengths (ppm) 250 250 7 40 Annual Ibs/year = Impact Fee Strength Unit Costs (avg gpd*365)*8.345 * ppm 1,000,000 BOD TSS TP TN Total Treatment Cost $ 360.70 $ 1,265.60 $ 376.52 $ 439.80 Annual Ibs per ERU 152 152 4 24 Unit Cost / Ibs 2.37 8.31 88.30 18.05 The unit costs developed are then used to determine the fee for a customer based upon the specific flow and strength characteristics of that customer. These charges are applied, on a per pound basis for all pounds over the annual pounds of one (1) ERU. Example Current Treatment Impact Fee $3,164 per ERU Current Collection Impact Fee $3,182 per ERU Step 1- Determination of ERU and Base Impact Fee Charge Base ERU Annual Flow (365 *200 gpd) 73,000 gallons New Customer Annual Flow 200,000 gallons Total ERU's 2.7 Treatment Impact Fee Charge for new customer $8,668 Collection Impact Fee Charge for new customer $8,718 Total $17,386 Step 2- Determine Extra Ib/yr per Component BOD TSS TP TN New Customer Concentration (ppm) 270 250 12 86 New Customer lb/year 451 417 20 144 Purchased lb/year 417 417 12 67 Extra lb/year 33 0 8 77 Cost per Extra lb/component $ Total Extra Strength Cost/Component $ Step 3-Total Wet Industry Charge 2.37 $ 8.31 $ 88.30 $ 18.05 79.06 $ - $ 736.82 $ 1,385.66 Base Treatment and Collection Charge $ 17,386.30 BOD Extra Strength Charge $ 79.06 TSS Extra Strength Charge $ - TP Extra Strength Charge $ 736.82 TN Extra Strength Charge $ 1,385.66 Total Charge $ 19,587.84 . Appendix D — Montana Code 2015 Montana Code Annotated Title 7. LOCAL GOVERNMENT CHAPTER 6. FINANCIAL ADMINISTRATION AND TAXATION Part 16. Impact Fees to Fund Capital Improvements 7-6-1601. Definitions. As used in this part, the following definitions apply: (1) (a) "Capital improvements" means improvements, land, and equipment with a useful life of 10 years or more that increase or improve the service capacity of a public facility. (b) The term does not include consumable supplies. (2) "Connection charge" means the actual cost of connecting a property to a public utility system and is limited to the labor, materials, and overhead involved in making connections and installing meters. (3) "Development" means construction, renovation, or installation of a building or structure, a change in use of a building or structure, or a change in the use of land when the construction, installation, or other action creates additional demand for public facilities. (4) "Governmental entity" means a county, city, town, or consolidated government. (5) (a) "Impact fee" means any charge imposed upon development by a governmental entity as part of the development approval process to fund the additional service capacity required by the development from which it is collected. An impact fee may include a fee for the administration of the impact fee not to exceed 5% of the total impact fee collected. (b) The term does not include: (i) a charge or fee to pay for administration, plan review, or inspection costs associated with a permit required for development; (ii) a connection charge; (iii) any other fee authorized by law, including but not limited to user fees, special improvement district assessments, fees authorized under Title 7 for county, municipal, and consolidated government sewer and water districts and systems, and costs of ongoing maintenance; or (iv) onsite or offsite improvements necessary for new development to meet the safety, level of service, and other minimum development standards that have been adopted by the governmental entity. (6) "Proportionate share" means that portion of the cost of capital system improvements that reasonably relates to the service demands and needs of the project. A proportionate share must take into account the limitations provided in 7-6-1602. (7) 'Public facilities" means: (a) a water supply production, treatment, storage, or distribution facility; (b) a wastewater collection, treatment, or disposal facility; (c) a transportation facility, including roads, streets, bridges, rights -of -way, traffic signals, and landscaping; (d) a storm water collection, retention, detention, treatment, or disposal facility or a flood control facility; (e) a police, emergency medical rescue, or fire protection facility; and (f) other facilities for which documentation is prepared as provided in 7-6-1602 that have been approved as part of an impact fee ordinance or resolution by: (i) a two-thirds majority of the governing body of an incorporated city, town, or consolidated local government; or (ii) a unanimous vote of the board of county commissioners of a county government. 7-6-1602. Calculation of impact fees -- documentation required -- ordinance or resolution -- requirements for impact fees. (1) For each public facility for which an impact fee is imposed, the governmental entity shall prepare and approve a service area report. (2) The service area report is a written analysis that must: (a) describe existing conditions of the facility; (b) establish level - of -service standards; (c) forecast future additional needs for service for a defined period of time; (d) identify capital improvements necessary to meet future needs for service; (e) identify those capital improvements needed for continued operation and maintenance of the facility; (f) make a determination as to whether one service area or more than one service area is necessary to establish a correlation between impact fees and benefits; (g) make a determination as to whether one service area or more than one service area for transportation facilities is needed to establish a correlation between impact fees and benefits; (h) establish the methodology and time period over which the governmental entity will assign the proportionate share of capital costs for expansion of the facility to provide service to new development within each service area; (i) establish the methodology that the governmental entity will use to exclude operations and maintenance costs and correction of existing deficiencies from the impact fee; (j) establish the amount of the impact fee that will be imposed for each unit of increased service demand; and (k) have a component of the budget of the governmental entity that: (i) schedules construction of public facility capital improvements to serve projected growth; (ii) projects costs of the capital improvements; (iii) allocates collected impact fees for construction of the capital improvements; and (iv) covers at least a 5-year period and is reviewed and updated at least every 5 years. (3) The service area report is a written analysis that must contain documentation of sources and methodology used for purposes of subsection (2) and must document how each impact fee meets the requirements of subsection (7). (4) The service area report that supports adoption and calculation of an impact fee must be available to the public upon request. (5) The amount of each impact fee imposed must be based upon the actual cost of public facility expansion or improvements or reasonable estimates of the cost to be incurred by the governmental entity as a result of new development. The calculation of each impact fee must be in accordance with generally accepted accounting principles. (6) The ordinance or resolution adopting the impact fee must include a time schedule for periodically updating the documentation required under subsection (2). (7) An impact fee must meet the following requirements: (a) The amount of the impact fee must be reasonably related to and reasonably attributable to the development's share of the cost of infrastructure improvements made necessary by the new development. (b) The impact fees imposed may not exceed a proportionate share of the costs incurred or to be incurred by the governmental entity in accommodating the development. The following factors must be considered in determining a proportionate share of public facilities capital improvements costs: (i) the need for public facilities capital improvements required to serve new development; and (ii) consideration of payments for system improvements reasonably anticipated to be made by or as a result of the development in the form of user fees, debt service payments, taxes, and other available sources of funding the system improvements. (c) Costs for correction of existing deficiencies in a public facility may not be included in the impact fee. (d) New development may not be held to a higher level of service than existing users unless there is a mechanism in place for the existing users to make improvements to the existing system to match the higher level of service. (e) Impact fees may not include expenses for operations and maintenance of the facility. 7-6-1603. Collection and expenditure of impact fees -- refunds or credits -- mechanism for appeal required. (1) The collection and expenditure of impact fees must comply with this part. The collection and expenditure of impact fees must be reasonably related to the benefits accruing to the development paying the impact fees. The ordinance or resolution adopted by the governmental entity must include the following requirements: (a) Upon collection, impact fees must be deposited in a special proprietary fund, which must be invested with all interest accruing to the fund. (b) A governmental entity may impose impact fees on behalf of local districts. (c) If the impact fees are not collected or spent in accordance with the impact fee ordinance or resolution or in accordance with 7-6-1602, any impact fees that were collected must be refunded to the person who owned the property at the time that the refund was due. (2) All impact fees imposed pursuant to the authority granted in this part must be paid no earlier than the date of issuance of a building permit if a building permit is required for the development or no earlier than the time of wastewater or water service connection or well or septic permitting. (3) A governmental entity may recoup costs of excess capacity in existing capital facilities, when the excess capacity has been provided in anticipation of the needs of new development, by requiring impact fees for that portion of the facilities constructed for future users. The need to recoup costs for excess capacity must have been documented pursuant to 7-6-1602 in a manner that demonstrates the need for the excess capacity. This part does not prevent a governmental entity from continuing to assess an impact fee that recoups costs for excess capacity in an existing facility. The impact fees imposed to recoup the costs to provide the excess capacity must be based on the governmental entity's actual cost of acquiring, constructing, or upgrading the facility and must be no more than a proportionate share of the costs to provide the excess capacity. (4) Governmental entities may accept the dedication of land or the construction of public facilities in lieu of payment of impact fees if: (a) the need for the dedication or construction is clearly documented pursuant to 7-6-1602; (b) the land proposed for dedication for the public facilities to be constructed is determined to be appropriate for the proposed use by the governmental entity; (c) formulas or procedures for determining the worth of proposed dedications or constructions are established as part of the impact fee ordinance or resolution; and (d) a means to establish credits against future impact fee revenue has been created as part of the adopting ordinance or resolution if the dedication of land or construction of public facilities is of worth in excess of the impact fee due from an individual development. (5) Impact fees may not be imposed for remodeling, rehabilitation, or other improvements to an existing structure or for rebuilding a damaged structure unless there is an increase in units that increase service demand as described in 7-6-1602(2)0). If impact fees are imposed for remodeling, rehabilitation, or other improvements to an existing structure or use, only the net increase between the old and new demand may be imposed. (6) This part does not prevent a governmental entity from granting refunds or credits: (a) that it considers appropriate and that are consistent with the provisions of 7-6-1602 and this chapter; or (b) in accordance with a voluntary agreement, consistent with the provisions of 7-6-1602 and this chapter, between the governmental entity and the individual or entity being assessed the impact fees. (7) An impact fee represents a fee for service payable by all users creating additional demand on the facility. (8) An impact fee ordinance or resolution must include a mechanism whereby a person charged an impact fee may appeal the charge if the person believes an error has been made. 7-6-1604. Impact fee advisory committee. (1) A governmental entity that intends to propose an impact fee ordinance or resolution shall establish an impact fee advisory committee. (2) An impact fee advisory committee must include at least one representative of the development community. The committee shall review and monitor the process of calculating, assessing, and spending impact fees. (3) The impact fee advisory committee shall serve in an advisory capacity to the governing body of the governmental entity.