CSMFO Revenue Fundamentals II: Special Financing Districts (SFD) Tim Seufert NBS
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1 CSMFO Revenue Fundamentals II: Special Financing Districts (SFD) Tim Seufert NBS
2 Why are we here today?
3 Why are we here today? Property Taxes: > 1977: > 90% of local city/county revenues > 2016: < 66%
4 Why are we here today? What filled the gap? Sales taxes Hotel taxes Utility taxes Parcel taxes Community Facilities Districts/CFD Special assessments Fees, rates and charges
5 What are your priorities? Economic Development Infrastructure Ongoing Services Lunch???
6 The fundamental process 1 2 Develop Priorities Choose SFD Tool(s)
7 Priorities and policies 1 Priorities Community needs and desires, fully vetted
8 Choosing funding and financing tools 2 Priorities SFD Tools
9 Capital vs. services One-time capital investment SFD options Ongoing services
10 Capital vs. services Taxes vs. Assessments California Constitution
11 SFD revenue tools: The short list 1 Community Facilities District, or CFD 2 Special Parcel Tax 3 Special Assessment Districts 4 The others: Property-related fee, EIFD?
12 Financing tools: A short list 1 Municipal bonds, taxable or exempt 2 State Revolving Funds/iBank/Other 3 P3? 4 Bank Loans
13 Let s talk economic development Community infrastructure or provision of services Downtown revitalization or conference center/hotels Infill Development
14 Downtown Burlingame Avenue Source: LAO Years of neglect and lack of consensus Funding challenges Interests coalesce Special assessment passed
15 San Francisco SOMA Plan Area Opt in CFDs Max revenues Trade off for increased height limits
16 Let s talk infrastructure Water/Wastewater/Recycled Water Streets and Storm Drains Civic Improvements
17 Los Carneros Recycled Water Special assessment Recycled water infrastructure Strong community support
18 Santa Cruz County Libraries CFD Renovate and rebuild libraries Community-wide support
19 Let s talk services Stormwater/NPDES Schools and Libraries Public Safety
20 Let s keep talking about services Groundwater (GSA/GMA) Inspections/Code Enforcement/Prop 64/Etc.???
21 SF Bay Restoration Authority Parcel tax across 9 counties Bay restoration, and sea level rise? Voter approved tax Fun facts: sea level rise forecast, with 11,000,000 passengers per year at OAK, and 35,000 residents in Foster City
22 City of Culver City Parcel tax for stormwater/npdes Creek restoration/environmental perspective Voter approved tax
23 CFDs and Parcel taxes NOT BENEFIT- BASED Reasonable metrics Achieves local goals and policies APPROVAL MECHANISM Voter approved, still 2/3 required CFD landowner vote(s) SAMPLE PROJECTS Schools and libraries New development Open space acquisition and maintenance
24 Special Assessments ARE BENEFIT- BASED General benefit Rigor of assessment engineering Still viable APPROVAL MECHANISM Property-owner Protest ballot 50% + protest? SAMPLE PROJECTS Infrastructure, new and replacement Ongoing maintenance PBIDs/CBDs
25 Property-related Fee (not water, sewer, trash) ANALYTICAL RIGOR Voluntary nature? Analytical analysis APPROVAL MECHANISM Property-based fees balloted SAMPLES Palo Alto Storm drain fee CSA fees for roads, fire, etc.
26 Examples Case studies: 1. CFD for public safety 2. Parcel tax for recreation and park services 3. Benefit assessment for fire services
27 CFD: Vacaville (developer-driven) NEEDS AND POLICY AIMS Provide public safety services Mitigate negative fiscal impacts Fairness to payers FORMATION AND APPROVAL Research and analysis Develop RMA (tax formula) Ballot and waiver (2/3) ANNUAL ADMIN Tracking, calculating, and collections Responding to inquiries Annual reporting INITIAL FORMATION ONGOING
28 Parcel tax: GVRD NEEDS AND POLICY AIMS Maintain parks Provide services for many users Fairness to payers FORMATION AND APPROVAL Research and poll Educate and inform Develop tax formula Mailed ballot election (2/3) ANNUAL ADMIN Tracking, calculating, and collections Responding to inquiries Annual reporting INITIAL FORMATION ONGOING
29 Benefit assessment: ECCFPD NEEDS AND POLICY AIMS Maintain fire suppression services (Post 13 district) Fairness to payers FORMATION AND APPROVAL Community discussions Detailed research Educate and inform Dev assessment Protest ballot (50%) ANNUAL ADMIN Tracking, calculating, and collections Annual Engineers Report Inquiries Annual reporting INITIAL FORMATION ONGOING
30 Annual administration process Funds Tracking Bond Calls Continuing Disclosure Analyze Budgets Track Parcels Calculate Annual Charges Customer Service (inquiries) Agency Reports State Reporting Delinquency Management
31 Recommended resources Additional Resources: League Municipal Revenue Handbook NBS SFD Primer and Compendium League and CSDA Proposition 218 Implementation Guides
32 CSMFO Revenue Fundamentals II: Utility Rate Discussion Tim Seufert NBS
33 Utility rates and property-related fees Utility rates for water, sewer, trash Other property-related fees Capacity/connection fees
34 What the heck? Terminology: Fee vs rate vs tax Three exceptions Who provides service?
35 Water rate-making in California today
36 Water rate-making in California today
37 What is in the Gumbo? Drought effects Legal challenges Revenue instability Recycled water needs (DPR anyone?) Groundwater issues and challenges Critical capital infrastructure needs
38 California Drought Conditions
39 Legal challenges and more Bighorn case started it all San Juan Capistrano tiered rate challenge Palmdale customer class case Wastewater challenges Town of Hillsborough penalties Etc. [+ class actions?]
40 Revenue instability $25. Mil. $20. Mil. Cost vs. Revenue Structure 53% Variable 47% Fixed 67% Variable 33% Fixed $15. Mil. $10. Mil. $5. Mil. $. Mil. $10.77 Mil. $9.67 Mil. Cost Structure $13.25 Mil. Risk! $6.4 Mil. Rate Revenue Fixed Variable
41 Encouraging conservation, beyond tiers Fines and Penalties Incentives and Rebates Communication
42 More on communication What s happening at the Utility? New Regulations Financial Updates Customers Rebate Programs Capital Projects Conservation Messaging
43 Keys to a successful rate setting process Public Outreach Strategy Operational Efficiencies Tell a Complete Story Bill Impacts Infrastructure needs Revenue doesn t cover Prior costs Cost Cost-of-service Cutting is out Measures of balance Conservation impacts How does the increase affect customers? Who feels the most pain?
44 Senate Bill 814 Objective: During a state of emergency or local water supply shortage, establish a method to identify and discourage excessive water use. Targeted water usage: Single-family residential customers or individually metered (or sub metered) multi-family residential customers. How to comply: Rate structure or excessive use ordinance and penalties.
45 Meeting SB 814 requirements Rate Structure OR Excessive Use Ordinance Addition to base rates to discourage excessive use Tiered rates Water budgets Rate surcharges Definition/procedure to identify and address excessive water use Process to issue written warnings and perform site audit Penalty or fine of up to $500/hcf used above excessive use threshold
46 Draft Framework - Executive Order B Four Main Objectives: Use Water More Wisely Eliminate Water Waste Strengthen Local Drought Resilience Improve Agricultural Water Use Efficiency and Drought Planning
47 Anatomy of a water/sewer rate study Financial Plan & Revenue Requirements Cost-of-Service Analysis Rate Design
48 Developing a cost basis for rates Accounting/Cost Water Supply System Design/Operation
49 Case in point on wastewater City of Sausalito study Volumetric rates Enhanced analysis of customer classes and usage data Better synchronicity between residential and non Marin Grand Jury comments
50 Storm drain fees? Still need analysis and approval process Property-related fee? Parcel tax? G.O. bond? DIF? Etc.
51 Trash, recycling, composting
52 Trash, recycling, composting Some of the issues: Conundrum of encouraging more recycling vis a vis cost Cost allocation/rate setting between different sizes of cans, and residential vs. commercial Developing [expensive] composting systems for green waste
53 Questions and Comments Tim Seufert
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