HomeMy WebLinkAboutRexburg Police CIP and IFA Final 5-20-20
City of Rexburg
Police Capital Improvement Plan and
Impact Fee Analysis
20 May 2020
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City of Rexburg | Police CIP and Impact Fee Analysis
Contents
Contents ........................................................................................................................................................................ 2
Section I: Introduction to the Police Capital Improvement Plan and Impact Fee Analysis ........................................... 3
Project Overview ....................................................................................................................................................... 3
Impact Fee Service Area ............................................................................................................................................ 3
Population and Police Call Data ................................................................................................................................ 3
Land Use Analysis ...................................................................................................................................................... 4
Service Units .............................................................................................................................................................. 4
Call Data Analysis ...................................................................................................................................................... 5
Undefined Calls ..................................................................................................................................................... 5
Calls to Public Areas, Roads, and Non-Qualifying Calls Generated by Non-Residents ......................................... 6
Calls per Unit Calculation ...................................................................................................................................... 6
Land Use and Future Calls ......................................................................................................................................... 7
Section II: Police and Animal Control Capital Improvement Plan .................................................................................. 8
System Improvements .............................................................................................................................................. 8
Existing Equipment and Capital Facilities .................................................................................................................. 8
Existing Equipment Inventory ............................................................................................................................... 8
Existing Capital Facilities ....................................................................................................................................... 8
Future Police Infrastructure ...................................................................................................................................... 9
Existing Deficiencies .............................................................................................................................................. 9
Schedule for Improvements.................................................................................................................................. 9
Funding Future Capital Facilities ............................................................................................................................... 9
Historic Funding Sources ....................................................................................................................................... 9
Bond Funding ...................................................................................................................................................... 10
Impact Fees ......................................................................................................................................................... 10
Summary of Time and Price Differential ................................................................................................................. 10
Equity of Impact Fees .............................................................................................................................................. 10
Section III: Police and Animal Control Impact Fee Analysis ......................................................................................... 10
Impact Fee Overview ............................................................................................................................................... 10
Police Level of Service ............................................................................................................................................. 10
Proportionate Share Analysis .................................................................................................................................. 11
Calculation of Proportionate Share .................................................................................................................... 11
Impact Fee Cost per Call .......................................................................................................................................... 12
Impact Fee Cost per Development Unit .................................................................................................................. 12
Credits Owed to Development ................................................................................................................................ 13
Grant Funding ..................................................................................................................................................... 13
Developer Dedications and Exactions ................................................................................................................. 13
Deficiency Credit ................................................................................................................................................. 13
Impact Fee Fund Balance Credit ......................................................................................................................... 14
Individual Impact Fee Assessment .......................................................................................................................... 14
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City of Rexburg | Police CIP and Impact Fee Analysis
Section I: Introduction to the Police Capital Improvement Plan and Impact Fee
Analysis
Project Overview
City of Rexburg (the City) has commissioned Zions Public Finance, Inc (Zions) to put together a Capital
Improvement Plan (CIP) and Impact Fee Analysis (IFA) prior to updating police and animal control
development impact fees authorized by Title 67, Chapter 82, Idaho Code, known as the Idaho
Development Impact Fee Act (Impact Fee Act).
Impact Fee Service Area
Rexburg is a city located in Madison County, Idaho. The City is the county seat and the county’s largest
city. The 2018 the population was estimated to be 35,093. The City is home to Brigham Young University-
Idaho.
The purpose of the Police Capital Improvement Plan is to provide Rexburg with substantive planning for
future police capital infrastructure including facility sizing, timing, costs and allocation to growth for which
development impact fees may be used as a funding source. This information will be used as the basis of
calculating the Police impact fees. A current CIP must be prepared before the City can update the police
IFA. This CIP and IFA have been prepared for a single, City-wide Service Area (Service Area) with the same
impact fee cost per call assessed throughout the Service Area. The cost per call is the relationship between
the City’s population and annual police calls generated within the City’s boundaries and will be discussed
in Section III: Police and Animal Control Impact Fee Analysis.
Population and Police Call Data
The three-year average calls between 2016 and 2018 were the baseline for police call data. The growth in
calls between the current calls and projected 2037 calls was then used to estimate the growth in annual
calls that will occur in the City. The 2016-2018 average annual calls were 7,394 and are expected to grow
to 11,063 calls by 2037 resulting in an increase of 3,669 annual calls as shown in Figure 1.
FIGURE 1: PROJECTIONS IN POPULATION AND POLICE CALLS
Historic and Future Population Projections
Year Rexburg
Population
Total Police
Calls
Average Calls per
Capita
% Call
Growth
3-Year Call Avg (2016-2018) 35,093 7,394 0.2107 2.6%
2019 35,840 7,587 0.2117 2.6%
2020 36,603 7,780 0.2126 2.5%
2021 37,383 7,973 0.2133 2.5%
2022 38,179 8,166 0.2139 2.4%
2023 38,992 8,360 0.2144 2.4%
2024 39,688 8,553 0.2155 2.3%
2025 40,396 8,746 0.2165 2.3%
2026 41,117 8,939 0.2174 2.2%
2027 41,850 9,132 0.2182 2.2%
2028 42,597 9,325 0.2189 2.1%
2037 52,507 11,063 0.2107
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City of Rexburg | Police CIP and Impact Fee Analysis
Growth in Police Calls
3 Year Avg (2016-2018) 7,394
2037 Calls 11,063
% Future Calls from Growth 33%
Future Calls from Growth 3,669
Land Use Analysis
Figure 2 shows the current and proposed residential and non-residential units. It is estimated that the
population will grow to 52,507 by 2037 with an estimated 14,580 residential units. The non-residential
units, divided by General Commercial, Office, or Institutional land uses, show and existing 8,487,000 SF
which is anticipated to increase to 12,698,000 SF by 2037. For residential uses, the current persons per
household figures were applied to the 2037 population to determine the projected residential future
units. Similarly, the current non-residential square footage per capita estimates were applied to the future
population projections to estimate the future non-residential square footage.
FIGURE 2: EXISTING AND FUTURE LAND USE
Existing Development Future Development to
be Added Existing + Growth at 2037
Residential Units Population Total Units Population Units Population Total Units
Single Family 10,646 2,645 5,283 1,313 15,929 3,958
Multi-Family
Community Housing 10,723 4,487 5,321 2,227 16,044 6,714
Multi-Family
Dormitory Housing 13,724 2,612 6,810 1,296 20,534 3,908
Total 35,093 9,744 17,414 4,836 52,507 14,580
Private Non-
Residential Units
SF per
Capita
Estimated
kSF
SF per
Capita
Estimated
kSF
SF per
Capita
Estimated
kSF
Commercial 124.5 4,369 124.5 2,168 124.5 6,536
Government 10.6 373 10.6 185 10.6 558
Institutional* 106.7 3,745 106.7 1,858 106.7 5,603
Total 241.8 8,487 241.8 4,211 241.8 12,698
* Institutional includes churches, schools and private nonprofit uses
Source: Zions Public Finance Land Use Analysis, City of Rexburg
Service Units
A service unit is defined by the Impact Fees Act as a standardized measure of consumption, use,
generation or discharge attributable to an individual unit of development calculated in accordance with
generally accepted engineering or planning standards for a particular category of capital improvements.
In the case of police impact fees an emergency call is the basic unit for measuring the demand for services
for each land use. The impact fee is calculated based on the “cost per call” and applied to each land use
category according to the historic calls per unit generated by that land use category.
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City of Rexburg | Police CIP and Impact Fee Analysis
Call Data Analysis
The following tables detail the cost per call calculation by showing the existing number of calls that went
to each land use category (Figures 3 through 5), the calls per unit of each land use category (Figure 6), and
the number of future calls that are estimated to take place when the Service Area is built out (Figure 7).
FIGURE 3: RAW POLICE CALL DATA
Category 2016 2017 2018
Three Year
Average (2016-
2018)
% of Total
Calls to Private Land Uses
Single Family Residential 1,227 939 975 1,047 14%
Multi-Family Community Housing 825 211 880 639 9%
Multi-Family Dormitory Housing 991 498 736 742 10%
General Commercial 974 1,151 1,663 1,263 17%
Institutional * 163 192 467 274 4%
Calls to Public Land Uses/Other
Public Buildings and Land 155 328 615 366 5%
Traffic 1,767 1,746 1,509 1,674 23%
Mutual Aid 36 26 8 23 0.3%
Undefined ** 1,059 2,392 648 1,366 18%
All Calls 7,197 7,483 7,501 7,394 100%
* Institutional includes churches, schools and private nonprofit uses
** Undefined includes all calls without a specific address
Undefined Calls
One of the call categories shown in Figure 3 is undefined. Undefined calls are calls that were unable to be
geocoded due to lack of available information. One example for an undefined call would be a call where
an incomplete or incorrect address was recorded when the call was received. To estimate the land use
distribution for undefined calls, the undefined calls are assigned to a land use using the same proportions
as the direct calls. For example, 17% of all calls received by the City between 2016-2018 were direct calls
to a single-family residential land use. Therefore, 17% of undefined calls were allocated to single family
residential as shown in Figure 4 below.
FIGURE 4: ALLOCATION OF UNDEFINED CALLS
Land Use Type
Calls to
Direct
Land Use
% to
Direct
Land Use
Undefined
Calls to Land
Uses
Total Calls by Land Use
(After Undefined
Allocation)
Residential
Single Family Residential 1,047 17% 237 1,284
Multi-Family Community Housing 639 11% 145 783
Multi-Family Dormitory Housing 742 12% 168 910
Non-Residential
General Commercial 1,263 21% 286 1,549
Institutional 274 5% 62 336
Public Land Uses
Public Buildings and Land 366 6% 83 449
Roads 1,674 28% 379 2,053
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City of Rexburg | Police CIP and Impact Fee Analysis
Land Use Type
Calls to
Direct
Land Use
% to
Direct
Land Use
Undefined
Calls to Land
Uses
Total Calls by Land Use
(After Undefined
Allocation)
Mutual Aid 23 0% 5 29
Undefined 1,366 0% - -
Total 7,394 100% 1,366 7,394
Calls to Public Areas, Roads, and Non-Qualifying Calls Generated by Non-Residents
Similar to how undefined calls were allocated to specific land uses, calls to public land uses were also
allocated to direct land uses. Public land use calls are generated by either residential developments, non-
residential developments, or by non-residents passing through the Service Area.
FIGURE 5: FINAL CALL DATA DISTRIBUTION BY LAND USE
Total
Calls
% of
Total
Calls
Direct Calls
Allocated to
Land Use
Indirect
Public
Areas
Roads Non-City
Resident
Summary
of Total
Calls
Direct Calls Allocated to Land
Use 3,964 54% 4,863 4,863
Public Buildings and Land 366 5% 404 45 449
Roads 1,674 23% 1,643 411 2,053
Mutual Aid 23 0% 29 29
Undefined 1,366 18% - - - - -
Total 7,394 100% 4,863 404 1,643 484 7,394
Calls per Unit Calculation
Figure 6 shows that once the final call distributions were determined, the number of calls generated by
each land use (single family residential, multi-family residential, general commercial, office, or
institutional) referred to as the “calls per unit” could be identified by dividing the calls to each land use by
the corresponding land use units.
FIGURE 6: POLICE CALLS PER UNIT
Land Use Type
Avg
Calls to
Land
Use
Undefined
Calls to
Land Use
Calls to
Public
Areas
Mutual
Aid
Calls
to
Roads
3 Year
Avg Calls
(2016-
2018)
Existing
Land Use
Unit
Calls per
Unit
Residential per Unit
Single Family 1,047 237 107 - 434 1,825 2,645 0.690
Multi-Family
Community
Housing
639 145 65 - 265 1,113 4,487 0.248
Multi-Family
Dormitory
Housing
742 168 76 - 307 1,293 2,612 0.495
Non-
Residential per 1,000
SF
General
Commercial 1,263 286 129 - 523 2,201 4,369 0.504
Institutional* 274 62 28 - 114 478 3,745 0.128
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City of Rexburg | Police CIP and Impact Fee Analysis
Land Use Type
Avg
Calls to
Land
Use
Undefined
Calls to
Land Use
Calls to
Public
Areas
Mutual
Aid
Calls
to
Roads
3 Year
Avg Calls
(2016-
2018)
Existing
Land Use
Unit
Calls per
Unit
Non-Qualifying
Police Calls
Police Calls
Allocated to
Outside City
- - 45 29 411 484
Total 3,964 899 449 29 2,053 7,394
* Institutional includes churches, schools and private nonprofit uses
Land Use and Future Calls
Figure 7 shows that the calls per unit by land use in Figure 6 are multiplied by the number of 2037 future
units. This estimates the number of future police calls that will be created by new development through
2037. By 2037, it is anticipated that 3,669 future annual police calls will be added.
FIGURE 7: EXISTING AND FUTURE POLICE CALLS – BASED ON HISTORIC LAND USE
Projected Future Police Calls
Development Type Future Units Calls per Unit Future 2037
Calls*
Residential
Single Family 1,313 0.690 906
Multi-Family Community 2,227 0.248 553
Multi-Family Dormitory 1,296 0.495 641
Non-Residential
General Commercial (kSF) 2,168 0.504 1,092
Institutional (kSF) 1,858 0.128 237
Non-Resident Police Calls
Development Type Future
Population Calls per Capita Future 2037
Calls*
Police Calls Allocated to Outside City 17,414 0.014 240
Total Undeveloped Future Private Police Calls 3,669
*Projected Future Calls are based only on future units in addition to existing calls from existing units
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City of Rexburg | Police CIP and Impact Fee Analysis
Section II: Police and Animal Control Capital Improvement Plan
System Improvements
The Impact Fee Act allows that an impact fee be collected for the cost to construct system improvements
which have capacity to serve future growth. A system improvement is defined as an improvement which
will provide service to an entire service area not an improvement than only serves one specific
development. The system improvement must also have a useful life of ten or more years. System
improvements which are impact fee eligible may be “buy-in” to the City’s existing inventory of equipment
and facilities or may be allocated to future improvements within a twenty-year planning horizon. The
impact fee should be calculated to assess an impact fee for the proportionate share of system
improvement costs which is available to serve future growth. The Police and Animal Control CIP
documents the City’s impact fee qualifying existing and future expenditures.
Existing Equipment and Capital Facilities
Existing Equipment Inventory
Figure 8 summarizes the City’s existing police/animal control equipment inventory. A portion of the
existing equipment will serve growth and will be included in the impact fee calculation.
FIGURE 8: EXISTING EQUIPMENT INVENTORY
Equipment Inventory
Asset Description Total Cost
City
Share
%
Equipment Cost
Police Equipment $ 701,402 100% $ 701,402
Police Office Equipment 19,664 100% 19,664
Animal Shelter Equipment 54,157 100% 54,157
Animal Shelter Office Equipment 3,999 100% 3,999
Future Police Station Equipment/ Furnishing/ Office Equipment * 107,373 100% 107,373
Totals: $ 886,595 $ 886,595
Source: City of Rexburg
*3% Annual Inflation
Existing Capital Facilities
The police department currently operates out of an existing police station, training facility, and an animal
shelter. As will be discussed throughout this Police CIP and IFA, the current police station will be relocated
to a new facility within the 2026 planning horizon; therefore, there is no existing capacity in the existing
police station to serve future growth. The building floor space will be used in the impact fee proportionate
share to document existing and future level of service, but no costs have been included in the impact fee
calculation for the existing police station due to this existing deficiency. The existing animal control facility
and training facility have existing excess capacity and will both be used to serve future growth. The portion
of the historic costs for those buildings which are impact fee eligible will be included in the impact fee
calculation. Figure 9 shows the building floor space for each existing facility.
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City of Rexburg | Police CIP and Impact Fee Analysis
FIGURE 9: EXISTING CAPITAL FACILITIES
Project Existing Facilities
Total Cost Acres Total Building
SF
% Impact
Fee Eligible
Impact Fee
Eligible Cost
Existing Police Station $ 638,016 0.46 10,960 0% $ -
Existing Police Training/
Storage 418,072 9,500 100% 418,072
Existing Animal Shelter 426,614 0.67 3,088 100% 426,614
Total $ 1,482,702 23,548 $ 844,686
Future Police Infrastructure
Existing Deficiencies
The demand placed on existing police services by new development activity is attributed to growth in
emergency calls. This growth will increase demands upon services, requiring an increase in number of
officers. This will in turn cause a need for more floor space for offices, evidence rooms, storage areas,
training rooms, etc.
Schedule for Improvements
Within the impact fee planning horizon, the City plans to move the police station to a larger facility in
2026. To avoid double counting costs for the same capacity, no cost for the existing police station (which
will be replaced by the new facility in 2026) will be included in the impact fee calculation. Once the police
station is completed the City anticipates having sufficient capacity to meet the 2037 facility floor space
needs for police and animal control demands. Figure 10 shows the future capital facilities planned for
police.
FIGURE 10: SUMMARY OF FUTURE POLICE FACILITIES
Project Year
Floor
space
(SF)
Cost
per
SF*
Land
(Acres)
PV Project
Expense $
Construction
Year
Expense**
% to
Impact
Fee
Eligible
Impact Fee
Eligible Cost
Future Police Facilities Within 8 Years
Police Facility
Replacement 2026 16,000 $ 260 $ 4,160,000 $ 5,116,275 100% $ 5,116,275
Police Facility
Land 2026 2.0 400,000 491,950 100% 491,950
Total Future
Police Facilities 16,000 $ 4,560,000 $ 5,608,225 $ 5,608,225
*Cost Estimates provided by City of Rexburg
** 3% Annual Inflation
Funding Future Capital Facilities
Historic Funding Sources
Police facilities can be funded in a variety of ways including tax revenues, impact fees, grants, bonds,
vehicle leases, etc. Tax revenues—property and sales—are the primary source of revenue for the City. The
City has authority to collect a portion of the property and sales taxes within its boundaries. The revenues
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City of Rexburg | Police CIP and Impact Fee Analysis
collected can cover the operational expenses, non-impact fee qualifying capital expenses, and other
general needs of the police department.
As stated above, due to the relocation of the existing police facility during the impact fee planning horizon
no historic costs for that facility have been included in the impact fee calculation, but costs for the existing
animal shelter and training facility have been included as both of these facilities have existing excess
capacity.
Bond Funding
There are no outstanding bonds related to the police department and no future bonds are currently
proposed. If a bond is proposed and approved in the future by City residents, then the impact fees should
be revised at that time to include any additional bond costs.
Impact Fees
Impact fees have become an ideal mechanism for funding growth-related infrastructure. It is
recommended that impact fees be used to fund growth-related capital projects as they help to maintain
an adequate level of service and prevent existing users from subsidizing the capital needs for new growth.
Summary of Time and Price Differential
The Impact Fees Act allows for the inclusion of a time and price differential to ensure that the costs
incurred at a later date are accurately calculated. To account for this, project cost estimates for future
projects are inflated at 3% annually to a future value cost based on the year of anticipated construction.
Equity of Impact Fees
The impact fee calculations are structured to fund 100% of the growth-related portion of system
improvements as presented in the impact fee analysis. Even so, there may be years that impact fee
revenues cannot cover the annual growth-related expenses. Other revenues will be used to make up any
annual deficits given funding gaps in development or other factors. Any borrowed funds are to be repaid
in their entirety through impact fees at the time that impact fee funds become available.
Section III: Police and Animal Control Impact Fee Analysis
Impact Fee Overview
The impact fee for police and animal control services is calculated using the growth projections, current
call data and future call projections, current and estimated future land use, and existing and future
equipment and facilities costs which have been described in Sections I & II of this document. The final
components necessary to complete the Impact Fee Analysis include: level of service (LOS), proportionate
share analysis, impact fee cost per call, impact fee cost per development unit, and proposed credits to
development. Each of those components are discussed in this section.
Police Level of Service
One key component of the impact fee calculation is the level of service. The level of service is the measure
of the relationship between service capacity and service demand for public facilities. In the case of police
impact fees that means the total building square footage (capacity) relative to the number of calls the
police department receives each year (service demand).
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City of Rexburg | Police CIP and Impact Fee Analysis
Unlike a utility such as culinary water where capacity can be added gradually to the system by upsizing an
existing line segment, public safety floor space has to be built station-by-station not line-by-line. To
adequately maintain the current level of service, police stations or expansions of existing police stations
must be done well ahead of the increase in call volume that the station expansion is designed to serve.
Therefore, we look at the call volume the stations are designed to serve (rather than the LOS observed
today) as the true measure of LOS. In the case of the police impact fee, the future capital projects
identified in the CIP are needed to serve a 2037 population of the City. Any square foot per call calculations
that exceed the 2037 LOS are considered unused excess capacity that will be utilized once the City reaches
the end of the twenty-year planning horizon. Figure 11 shows the 2037 level of service of 2.58 square feet
per call which is lower than the currently observed LOS of 3.18 SF per call.
The impact fee LOS being at or below the existing LOS would typically indicate that there is no existing
deficiency; however, the existing excess capacity is in the City’s training and storage facility and animal
control facility which both have capacity to serve the City through 2037. The existing police station does
not have excess capacity and will be retired within the impact fee planning horizon. The existing square
footage that is serving current call volume will be relocated to the new, larger facility built in 2026.
Therefore, a deficiency credit has been calculated in the impact fee. For more information on the
deficiency credit see Figure 15.
FIGURE 11: CURRENT AND PROJECTED POLICE LEVEL OF SERVICE
Time Frame Floorspace (SF) Calls SF per Call
Current 23,548 7,394 3.18
2026 28,588 8,939 3.20
2037 28,588 11,063 2.58
Impact Fee Level of Service Used 28,588 11,063 2.58
Proportionate Share Analysis
As part of this analysis, the Impact Fee Act requires that the calculated impact fee be roughly
proportionate and reasonably related to the development activity. Ideally, implementing an impact fee to
pay for needed infrastructure places a burden on future users that is equal to the burden that was borne
in the past by existing users. To determine the fair share an impact fee payer should pay for system
capacity in the police and animal control services, a proportionate share analysis was performed as
described below.
Calculation of Proportionate Share
Figure 12 displays the current and future facility floor space and the calls they will serve. With this
information, it is possible to calculate the percentage that will serve new growth, and thus the portion
that future growth will be expected to fund.
FIGURE 12: PROPORTIONATE SHARE CALCULATION
Station
Floor Space
Station
Capacities
(Call)
3-year
Avg
Calls
Future
Calls
% to Serve
Existing Users
% to Serve
Future Growth
Police Facilities 28,588 11,063 7,394 3,669 66.8% 33.2%
2037 Demand 28,588 11,063 7,394 3,669
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City of Rexburg | Police CIP and Impact Fee Analysis
Impact Fee Cost per Call
Once the proportionate share has been determined the impact fee cost per call can be calculated. The
impact fee cost per call divides the impact fee qualifying costs to new growth by the total future calls new
growth will generate. The value found in the “% Growth Related” column comes directly from the
proportionate share analysis “% to Serve Future Growth” column. The total impact fee qualifying cost is
$7,347,505 of which $2,442,261 pertains to new growth. This results in a cost per call of $350.12.
FIGURE 13: POLICE IMPACT COST PER CALL CALCULATION
Impact Fee
Qualifying
Cost
%
Growth
Related
Impact Fee
Qualifying Cost
Assigned to New
Growth
New
Growth
Calls
Added to
2037
Impact
Fee Cost
per Call
Police Facilities
Existing Police Station and Animal Shelter $ 426,614 33.2% $ 141,493 3,669 $ 39
Existing Training Facility 418,072 33.2% 138,660 3,669 38
Existing Debt Service (Interest) - 0.0% - 3,669 -
Future Station Facilities within 10 Years 5,608,225 33.2% 1,860,055 3,669 507
Equipment 886,595 33.2% 294,053 3,669 80
Future Debt Service (Interest) - 0% - 3,669 -
Total $ 7,339,505 $ 2,434,261 $ 663
Miscellaneous
Deficiency Credit* $ (315)
Professional Services $ 8,000 100% $ 8,000 3,669 2
Total Miscellaneous $ 8,000 $ 8,000 $ (313)
Grand Total $ 7,347,505 $ 2,442,261 $ 350.12
*See Figure 15
Impact Fee Cost per Development Unit
The impact fee is assessed to each user category based upon the historic calls per unit generated by that
land use. The City’s observed annual police calls per unit by development type are multiplied by the impact
fee cost per call to calculate the final impact fee per land use.
FIGURE 14: RECOMMENDED POLICE IMPACT FEE ASSESSMENT
Development Type
Police
Cost per
Call
Police
Calls per
Unit
Impact Fee Impact Fee
Assessment
Residential Impact Fee Per Unit *Impact Fee per Bed
Single-Family Residential $ 350.12 0.690 $ 241.58 N/A
Multi-Family Community Housing 350.12 0.248 86.87 N/A
Multi-Family Dormitory Housing 350.12 0.495 N/A $ 32.98
Non-Residential Impact Fee Per 1,000 SF Impact Fee per SF
General Commercial $ 350.12 0.504 $ 176.40 $ 0.18
Institutional 350.12 0.128 44.65 0.04
*Single Family and Multi-Family Community are assessed an impact fee per unit as shown in the "Maximum Impact Fee"
column. Multi-Family Dormitory is assessed an impact fee per bed using the average beds per dormitory (5.254 beds/dorm
unit)
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City of Rexburg | Police CIP and Impact Fee Analysis
Credits Owed to Development
Certain circumstances may result in the need to provide a credit to development. Impact fee credits are
detailed below.
Grant Funding
Any improvement donated to the City which the City has no obligation to repay is assumed to be donated
to the City residents through buildout. Therefore, if a capital facility is acquired through a grant or another
source that does not require the City to pay for the project, then the value of that improvement would
not be an impact fee qualifying cost. An impact fee should not be collected for a project or expense
otherwise covered through a grant without an appropriate credit. If any grant funding is received for
impact fee eligible expenses, then the impact fee will be reviewed at the time that the funding is received
to account for any appropriate reduction in impact fee project costs.
Developer Dedications and Exactions
Developer exactions are not the same as grants (which should be credited from the impact fee). If a
developer constructs a police station, donates impact fee qualifying equipment to the City, or dedicates
land within the development for use by police/animal control facilities, then the value of the dedication
is credited against that particular developer’s impact fee liability. It is rare for developers to construct an
entire police station for a credit, but land dedication for a station or training facility does sometimes occur.
If the situation arises that a developer chooses to construct facilities found in the CIP in-lieu of impact
fees, appropriate arrangements must be made through negotiation between the developer and the City
on a case by case basis.
All police stations are considered to be system improvements, not project improvements. Thus, an impact
fee credit will be due to the developer and the dedication/exaction will be classified in the inventory as if
it had been funded directly by the City through impact fees collected.
If the value of the dedication/exaction is less than the development’s impact fee liability, the developer
will owe the balance of the liability to the City. If the value of the improvements dedicated is worth more
than the development’s impact fee liability, the City must reimburse the difference to the developer which
can be done using impact fee revenues collected from other developments.
Deficiency Credit
The purpose of a deficiency credit is to avoid new growth from being required to fund their capacity
through an impact fee and then also having to help pay to correct an existing deficiency through property
tax over time and essentially be double charged for their system capacity. To prevent this double charge
being assessed to new growth, any appropriate deficiency credit is subtracted from the total impact fees
owed to account for any deficiency projects paid for through other funding mechanisms which all City
residents/businesses are required to pay (such as bonds, property tax revenue, or user rate revenue when
applicable to the project).
The City intends to relocate the police department to a new, larger facility in 2026. 66.8% of the square
footage of the new facility is needed to serve existing call demand. To prevent new growth from paying
their total cost for the new facility through impact fees and then contributing through other City revenues
to fund the portion of the facility attributable to existing growth, an impact fee credit has been calculated.
The credit accounts for the portion of the new facility which is attributable to existing residents net of the
$1M in revenue anticipated to be generated from the sale of the existing station. An impact fee credit per
call of $315.46 has been included in the impact fee calculation.
14
City of Rexburg | Police CIP and Impact Fee Analysis
FIGURE 15: CALCULATION OF IMPACT FEE CREDIT
Year Rate of
Growth Annual Calls
Deficiency Cost
Non-Qualifying
Future Capital
Projects
Revenue from
Existing Station
Sale
Total Cost to
Existing
Annual Cost
per Call
2017 7,197 $ - $ - $ - $ -
2018 7,394 - - - -
2019 2.61% 7,587 - - - -
2020 2.55% 7,780 - - - -
2021 2.48% 7,973 - - - -
2022 2.42% 8,166 - - - -
2023 2.36% 8,360 - - - -
2024 2.31% 8,553 - - - -
2025 2.26% 8,746 - - - -
2026 2.21% 8,939 3,819,931 (1,000,000) 2,819,931 315
2027 9,132 - - - -
$ 3,819,931 $ (1,000,000) $ 2,819,931 $ 315.46
Impact Fee Fund Balance Credit
When an impact fee fund has an available balance, which can be used towards future impact fee qualifying
expenditures and thus reduce the cost to new development, then credits are made to the future impact
fee. Currently all available funds have been fully expended from the police impact fee fund and the fund
has a negative balance; therefore, the inclusion of an impact fee fund balance credit was not necessary at
this time.
Individual Impact Fee Assessment
The Impact Fees Act states that the impact fee ordinance should include a process whereby the City shall
allow a developer, upon request by the developer, to provide a written individual assessment of the
proportionate share of development impact fees. The individual assessment process permits
consideration of studies, data, and any other relevant information submitted by the developer to adjust
the amount of the fee. For police impact fees the variable that would be reviewed in the individual impact
fee assessment would be the average annual police calls generated by the proposed development. Once
the City and the developer have reviewed relevant information and determined the number of average
annual police calls for the proposed development, then the City can calculate the individual impact fee
assessment using the formula in Figure 16.
FIGURE 16: INDIVIDUAL IMPACT FEE ASSESSMENT FORMULA
Police Cost Per Call Impact Fee Assessed
$350.12 x # of Annual Calls Projected to be Created = Individual Impact Fee
Assessment