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HomeMy WebLinkAbout01-14-19 City Commission Packet Materials - A3. Fire EMS Impact Fee Study Presentation - SUPPLEMENTAL MATERIALSCity of Bozeman Fire/EMS Impact Fee Update Study DRAFT REPORT December 21, 2018 Prepared for: City of Bozeman 121 North Rouse Avenue Bozeman, Montana 59771 ph (406) 582-2260 Prepared by: Tindale Oliver 1000 N. Ashley Dr., #400 Tampa, Florida, 33602 ph (813) 224-8862 E-mail: nkamp@tindaleoliver.com 497003-00.17 DRAFT Tindale Oliver City of Bozeman December 2018 i Fire/EMS Impact Fee Update Study City of Bozeman Fire/EMS Impact Fee Update Study Table of Contents I. Executive Summary ....................................................................................... 1 II. Introduction .................................................................................................... 3 III. Inventory ........................................................................................................ 7 IV. Service Area and Population ........................................................................... 10 V. Level of Service ............................................................................................... 11 VI. Cost Component ............................................................................................. 13 VII. Credit Component ........................................................................................... 15 VIII. Demand Component ....................................................................................... 16 IX. Calculated Impact Fee Schedule ...................................................................... 18 X. Future Demand Analysis and Revenue Estimates ............................................. 20 APPENDIX A: Demographic and Economic Data and Analysis - Supplemental Information APPENDIX B: Building and Land Value Analysis - Supplemental Information DRAFT Tindale Oliver City of Bozeman December 2018 1 Fire/EMS Impact Fee Update Study I. Executive Summary Fire/EMS impact fees are used to fund capital expansion projects for fire/EMS service related facilities, land, vehicles and capital equipment required to support the additional demand created by new growth. The City of Bozeman Fire/EMS impact fees were last updated in 2012. To reflect the most recent and localized data, the City retained Tindale Oliver to prepare an update of the fire/EMS impact fees. The methodology used to update City’s impact fee program is a consumption-based impact fee methodology. A consumption-based impact fee is intended to charge new growth the proportionate share of the cost of providing additional infrastructure available for use by new growth. This cost is distributed among land uses based upon the burden placed on services from each land use (demand). In addition, consistent with the requirements of the Montana enabling legislation, a credit is subtracted from the total cost to account for the value of future non-impact fee revenue contributions (taxes, user fees, etc.) of the new development toward the construction of capacity expansion projects when non-impact fee funding is used to build capital facilities. The primary steps involved in the update of the fire/EMS impact fee included the following: • Review of the inventory and establishment of the current level of service; • Estimation of the current value of the facility and other capital inventory; • Review of funding sources used for fire/EMS facility expansion projects; • Calculation of the demand component; and • Calculation of the updated fire/EMS impact fee. Table ES-1 provides a summary of the calculated fees. DRAFT Tindale Oliver City of Bozeman December 2018 2 Fire/EMS Impact Fee Update Study Table ES-1 Calculated Fire/EMS Impact Fee Schedule 1) Source: Table 9 2) Total impact fee (Item 1) increased by 5 percent to account for the City's administrative fee Property Type Unit Total Impact Fee(1) Total Impact Fee with 5% Admin. Fee(2) Residential: 1,400 square feet or less du $310.39 $325.91 1,401 to 1,600 square feet du $317.71 $333.60 1,601 to 1,800 square feet du $323.57 $339.75 1,801 to 2,000 square feet du $329.42 $345.89 2,001 to 2,200 square feet du $335.28 $352.04 2,201 to 2,400 square feet du $341.14 $358.20 2,401 to 2,600 square feet du $348.46 $365.88 2,601 to 2,800 square feet du $354.31 $372.03 2,801 to 3,000 square feet du $361.63 $379.71 3,001 square feet or more du $379.20 $398.16 1,400 square feet or less du $219.62 $230.60 1,401 to 1,600 square feet du $225.47 $236.74 1,601 to 1,800 square feet du $229.86 $241.35 1,801 to 2,000 square feet du $234.26 $245.97 2,001 to 2,200 square feet du $237.18 $249.04 2,201 to 2,400 square feet du $243.04 $255.19 2,401 to 2,600 square feet du $247.43 $259.80 2,601 to 2,800 square feet du $251.83 $264.42 2,801 to 3,000 square feet du $256.22 $269.03 3,001 square feet or more du $269.39 $282.86 Mobile Home du $289.89 $304.38 Group Quarters person $146.41 $153.73 Non-Residential Industrial 1,000 gsf $43.92 $46.12 Retail, Accommodation and Food Services 1,000 gsf $406.28 $426.59 Health Care and Social Assistance 1,000 gsf $1,745.92 $1,833.22 All Other Services 1,000 gsf $435.57 $457.35 Single Family Multi-Family DRAFT Tindale Oliver City of Bozeman December 2018 3 Fire/EMS Impact Fee Update Study II. Introduction Fire/EMS impact fees are used to fund capital expansion projects for fire/EMS service related facilities, land, vehicles and capital equipment required to support the additional demand created by new growth. The City of Bozeman Fire/EMS impact fees were last updated in 2012. The City retained Tindale Oliver to prepare an update study to reflect the changes in cost, credit and demand components since the last update study. It should be noted that figures calculated in this study represent the technically maximum level of impact fees that the City could charge; however, the City Commission may choose to discount the fees as a policy decision. Methodology The methodology used to update the fire/EMS impact fee is a consumption-based impact fee methodology. A consumption-based impact fee is intended to charge new growth the proportionate share of cost associated with providing fire/EMS facilities available for use by new growth. In addition, consistent with the requirements of Montana enabling legislation, a credit is subtracted from the total cost to account for the value of future non-impact fee revenue contributions (taxes, user fees, etc.) of the new development toward the construction of capacity expansion projects when non-impact fee funding is used to build capital facilities. Legal Standard Overview The impact fees recommended in this report have been developed in compliance with the Montana Impact Fee Act (Montana Code Annotated (MCA) Section 7-6-1602) by demonstrating, first that the need for system improvements to be funded with impact fee revenues results from and reasonably relates to the demands of new development. Second, the impact fee program has been developed to ensure that the expenditure of impact fee revenues will be reasonably related to the benefits accruing to new development paying the impact fees. Table 1 presents specific documents/analysis that address the requirements of the Impact Fee Act. All reference documents are available through the City offices. DRAFT Tindale Oliver City of Bozeman December 2018 4 Fire/EMS Impact Fee Update Study Table 1 Compliance with Montana Impact Fee Statute (Sec. 7-6-1602) MCA Section Reference Documentation Item Document(s) Section (1) For each public facility for which an impact fee is imposed, the governmental entity must prepare and approve a service area report 2018 City of Bozeman Fire/EMS Impact Fee Update Study (2018 IF Study) N/A (2) The service area report is a written analysis that must: (2)(a) describe existing conditions of the facility; Fire & EMS Master Plan, August 2017 Section 3 (2)(b) establish level-of-service standards; FY 2018 Approved Budget Departmental Summaries: Fire (2)(c) forecast future additional needs for service for a defined period of time; Fire & EMS Master Plan, August 2017 Bozeman Fire Master Plan Implementation Recommendations Fire & EMS Master Plan, August 2017 Bozeman Fire Master Plan Implementation Recommendations FY 2018-2022 Capital Improvement Program Fire Impact Fee CIP Fire & EMS Master Plan, August 2017 Bozeman Fire Master Plan Implementation Recommendations FY 2018-2022 Capital Improvement Program Fire Equipment and Capital Fund CIP (2)(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; 2018 IF Study Section III (Service Area and Population) (2)(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; N/A N/A Fire & EMS Master Plan, August 2017 Bozeman Fire Master Plan Implementation DRAFT Tindale Oliver City of Bozeman December 2018 5 Fire/EMS Impact Fee Update Study Table 1 (Continued) Compliance with Montana Impact Fee Statute (Sec. 7-6-1602) MCA Section Reference Documentation Item Document(s) Section (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) 2018 IF Study Each subsection of report includes sources for reference and address various components of subsection (7) (see below) (4) The service area report that supports adoption and calculation of an impact fee must be available to the public upon request 2018 IF Study The impact fee technical report will be adopted through a public hearing process and all documents will be made available by the City of Bozeman (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 2018 IF Study Section V (Cost Component) and Appendix B (Building and Land Value - Supplemental Information) (6) The ordinance or resolution adopting the impact fee must include a time schedule for periodically updating the documentation required under subsection (2) City of Bozeman Fire/EMS Impact Fee Ordinance Will be included in the adopted ordinance 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 if infrastructure improvements made necessary by the new development 2018 IF Study Section IV (Level of Service), Section V (Cost Estimates), Section VI (Credit Component) Fire & EMS Master Plan, August 2017 Bozeman Fire Master Plan Implementation DRAFT Tindale Oliver City of Bozeman December 2018 6 Fire/EMS Impact Fee Update Study This technical report has been prepared to support legal compliance with the existing statutory requirements and documents the methodology components for the fire/EMS impact fee, including an evaluation of the inventory, service area and population, cost, credit, and demand components. Information supporting this analysis was obtained from the City and other sources, as indicated. The study methodology is documented in the following sections of this technical report: • Inventory • Service Area and Population • Level of Service • Cost Component • Credit Component • Demand Component • Calculated Impact Fee Schedule • Future Demand and Revenue Analysis These various elements are summarized in the remainder of this report, with the result being the calculated fire/EMS impact fee schedule. DRAFT Tindale Oliver City of Bozeman December 2018 7 Fire/EMS Impact Fee Update Study III. Inventory The City of Bozeman provides fire/EMS related services from 3 stations with 26,069 square feet, located on 1.56 acres of land. The City of Bozeman Fire/EMS buildings and land inventory is presented in Table 2. The station building value estimate is based on recent bids/estimates for a new station in the neighboring City of Belgrade, insurance values of existing stations, information from other jurisdictions, and discussions with the City’s Fire Department. Based on this review, an estimated station cost of $350 per square foot is used in the inventory valuation. The land value estimate is based primarily on land values of existing facilities and current land value estimates of vacant land of similar size to the City’s current inventory of stations, as reported by the Montana Department of Revenue (MTDOR). This analysis resulted in an estimated land value of $200,000 per acre. As shown in Table 2, the total building and land inventory value is estimated at $9.4 million; of which, $9.1 million represents building value and the remaining $310,000 land value. Appendix B provides a more detailed explanation of building and land value estimates. DRAFT Tindale Oliver City of Bozeman December 2018 8 Fire/EMS Impact Fee Update Study Table 2 Fire/EMS Building and Land Inventory 1) Source: City of Bozeman 2) Building square footage (Item 1) multiplied by the estimated building value per square foot (Item 6) 3) Total acres (Item 1) multiplied by land value per acre (Item 7) 4) Sum of building value (Item 2) and land value (Item 3) 5) Building square footage and acreage figures shown are the portion associated with fire/EMS services and exclude Gallatin County’s 911 center 6) Source: Appendix B 7) Source: Appendix B Facility (1) Address (1) Year Built (1) # Bays (1) Building Square Footage (1) Total Acres (1) Building Value (2) Land Value (3) Total Building and Land Value (4) Fire Station 1 34 N. Rouse Ave, Bozeman, MT 59715 1964 4 9,716 0.45 $3,400,600 $90,000 $3,490,600 Fire Station 2 410 S. 19th Ave, Bozeman, MT 59715 1976 2 3,785 0.38 $1,324,750 $76,000 $1,400,750 Fire Station 3 (5) 1705 Vaquero Pkwy, Bozeman, MT 59718 2010 3 12,568 0.73 $4,398,800 $146,000 $4,544,800 26,069 1.56 $9,124,150 $312,000 $9,436,150 $350 $200,000 Building Value per Square Foot (6) Total Value Land Value per Acre (7) DRAFT Tindale Oliver City of Bozeman December 2018 9 Fire/EMS Impact Fee Update Study In addition to the land and buildings inventory, the City of Bozeman Fire Department also has the necessary equipment and vehicles to perform its fire/EMS services duties. Table 3 summarizes the total equipment and vehicle inventory value. As shown, the asset value of fire/EMS service related equipment and vehicles is estimated to total $3.9 million. Discussions with the City’s staff indicated that the estimated cost of the vehicle inventory includes necessary equipment for larger vehicles such as fire engines and ladder trucks, but not equipment for their smaller fleet such as their support vehicles. The City staff also indicated that the capital cost of equipment associated with the smaller fleet is insignificant and thus not incorporated in the vehicle cost. Table 3 Fire/EMS Vehicle and Equipment Inventory 1) Source: City of Bozeman 2) Total value (Item 3) divided by number of vehicles (Item 1) 3) Source: City of Bozeman. Value of equipment is included within the total value of for larger vehicles, such as the fire engine and ladder truck, but not within the value of smaller vehicles such as the support vehicles. Vehicle Type Number of Vehicles(1) Cost per Vehicle(2) Total Value(3) Ambulance 1 $150,000 $150,000 Brush Truck 1 $125,000 $125,000 Engine 3 $600,000 $1,800,000 Hazmat Freightliner 1 $125,000 $125,000 Ladder 1 $1,300,000 $1,300,000 Support Vehicles 9 $41,111 $370,000 Hazmat Trailer 1 $50,000 $50,000 Total 17 - $3,920,000 DRAFT Tindale Oliver City of Bozeman December 2018 10 Fire/EMS Impact Fee Update Study IV. Service Area and Population The City of Bozeman Fire Department provides fire/EMS related services to all areas within the city limits of Bozeman. Therefore, the proper benefit district for the provision of fire/EMS services is the entire jurisdiction. For impact fee calculations, consistent with the current adopted methodology, both call data and population are used. Appendix A provides further detail on the population analysis conducted. Table 4 presents the relationship between population growth, fire/EMS calls, and the need for additional fire/EMS related services. As shown, as the City’s population has increased, the number of fire/EMS related calls has grown as well. Table 4 Population and Call Trend (2012-2016) 1) Source: Appendix A, Table A-1 2) Annual percentage change in population level (Item 1) or total call count (Item 4) for successive years 3) Average of annual percentage change in population or total call count for two successive years 4) Source: City of Bozeman. Total count of calls includes all calls regardless of property use type within the City of Bozeman As presented in Appendix A, Bozeman’s population is projected to increase from 44,000 in 2018 to 72,300 in 2040, an increase of almost 65 percent. This new population will place additional burden on fire/EMS services and infrastructure. As outlined in the City’s Fire & EMS Master Plan completed in 2017, to address the growing needs, the City will need to demolish and rebuild/expand Stations 1 and 2, and build a fourth station in the western part of the city. Level (1) %-Change (2) Two-Year Average (3) Total Count (4) %-Change (2) Two-Year Average (3) 2012 37,924 - - 3,203 - - 2013 38,514 1.6% - 3,534 10.3% - 2014 39,440 2.4% 2.0% 3,538 0.1% 5.2% 2015 40,646 3.1% 2.8% 3,875 9.5% 4.8% 2016 42,100 3.6% 3.4% 4,261 10.0% 9.8% Seasonal Population Year Calls DRAFT Tindale Oliver City of Bozeman December 2018 11 Fire/EMS Impact Fee Update Study V. Level of Service Although fire departments measure level of service in terms of response time, for impact fee calculation purposes, the current level of service (LOS) for capital facilities is calculated based on stations per person. As shown in Table 5, the current level of service provided by the City of Bozeman is almost 15,000 people per station or 0.068 stations per 1,000 people. Table 5 Current Level of Service (2018) 1) Source: Appendix A, Table A-1 2) Source: Table 2 3) Population (Item 1) divided by the number of stations (Item 2) 4) Number of stations (Item 2) divided by the population (Item 1) divided by 1,000 Table 6 presents a LOS comparison between the City of Bozeman and selected communities in Montana. The LOS is expressed in terms of permanent population for 2016, which is the most current information available for all of the jurisdictions. As presented, the City of Bozeman has a higher LOS (stations per 1,000 residents) among the other Montana communities with similar levels of population. Variable Figure 2018 Weighted Seasonal Population (1) 44,041 Number of Stations (2) 3 Population per Station (3) 14,680 Current LOS (Stations per 1,000 Population) (4) 0.068 DRAFT Tindale Oliver City of Bozeman December 2018 12 Fire/EMS Impact Fee Update Study Table 6 Level of Service Comparison (2016) 1) Source: Each jurisdiction's respective fire department 2) Source: 2012-16 ACS, 5-Yr. Estimate; Total Population, Table B01003 3) Total number of stations (Item 1) divided by total 2016 population (Item 2) 4) Total number of stations (Item 1) divided by total 2016 population (Item 2) multiplied by 1,000 *Excludes the Town of Walkerville which provides its own fire rescue services Jurisdiction Total Number of Stations(1) 2016 Permanent Population(2) Population per Station(3) LOS Calculation(4) Butte-Silver Bow City-County* 2 33,708 16,854 0.059 City of Billings 7 109,089 15,584 0.064 City of Great Falls 4 59,479 14,870 0.067 City of Helena 2 30,102 15,051 0.066 City of Missoula 5 70,117 14,023 0.071 City of Bozeman 3 41,761 13,920 0.072 City of Kalispell 2 21,619 10,810 0.093 DRAFT Tindale Oliver City of Bozeman December 2018 13 Fire/EMS Impact Fee Update Study VI. Cost Component The cost component of the study evaluates the cost of all capital items, including buildings, land, and vehicles and equipment. Table 7 provides a summary of all capital costs, which amounts to approximately $13.4 million or $4.5 million per station. As presented, the total impact cost is estimated at $3,660 per call, which is calculated by dividing the total asset value of $13.4 million by the average annual number of fire/EMS related calls over the past five years (2012-16). The average annual number of calls used in the cost and demand components exclude calls to fire stations, jails, and police stations as these properties are exempt and their square footage is not included in the MTDOR Property Database. Please see the demand section for further detail. This high cost per call is reflective of fire departments’ utilization levels. Industry standards suggest that fire personnel should not be utilized more than 30 percent of the available time to prevent fatigue, allow for availability in the case of simultaneous incidents and personnel training for effective fire services that meet the response time goals. DRAFT Tindale Oliver City of Bozeman December 2018 14 Fire/EMS Impact Fee Update Study Table 7 Total Impact Cost 1) Source: Table 2 2) Source: Table 3 3) Sum of building, land, and vehicle and equipment value (Items 1 and 2) 4) Total asset value (Item 3) divided by the number of stations 5) Source: Table 8, represents the average annual number of calls between 2012 and 2016 6) Total asset value (Item 3) divided by the average annual number of calls (Item 5) 7) Distribution of building, land, and vehicle and equipment values Component Asset Value Percent of Total Value (7) Building Value (1) $9,124,150 68.4% Land Value (1) $312,000 2.3% Vehicle and Equipment Value (2) $3,920,000 29.3% Total Asset Value (3) $13,356,150 100.0% Number of Stations (1) 3 Total Asset Value per Station (4) $4,452,050 Average Annual Number of Calls (5) 3,649 Total Impact Cost per Call (6) $3,660.22 DRAFT Tindale Oliver City of Bozeman December 2018 15 Fire/EMS Impact Fee Update Study VII. Credit Component A review of the City’s historical and future expenditures indicated that the impact fees were the only source of revenue for capacity projects over the past five years and that there are no capital expansion projects programmed to be funded with non-impact fee revenues over the next five years. Additionally, the City’s staff indicated that there is no outstanding debt related to the capital expansion of fire/EMS facilities. As such, a credit is not necessary and the net impact cost is the same as the total cost, $3,660 per call. DRAFT Tindale Oliver City of Bozeman December 2018 16 Fire/EMS Impact Fee Update Study VIII. Demand Component In determining the impact fee for each land use on a per call basis, it is necessary to determine the service delivery to residential and non-residential land uses. In developing the call-based demand, the average annual calls by land use between 2012 and 2016 were reviewed. The following calls were excluded from the analysis: • Calls to outside of the City of Bozeman, which represented an average of 30 fire/EMS calls per year. • Calls to exempt properties were excluded because the MTDOR does not track building square footage for them. These include: o NFIRS Property Use Code 361 – Jail, Prison (not juvenile) which averaged 29 calls per year; o NFIRS Property Use Code 365 – Police Station which averaged 4 per year; and o NFIRS Property Use Code 888 – Fire Station which averaged 1 per year. With the exclusion of calls assigned to these land uses, the total annual average number of calls is reduced from 3,683 to 3,649. Of the 3,649 calls, 2,734 could be assigned to a land use. The remaining 915 calls were undetermined/outdoor (calls to streets, highways, construction sites, etc.). In order to assign all calls to the appropriate land uses, the percentage distribution of assigned calls is utilized in allocating unassigned calls to a land use. Table 8 presents this analysis. The final step in the demand calculations involves the calculation of calls per units of development, which is also presented in Table 8. As mentioned previously, residential demand is dependent upon population which is discussed in Appendix A. A review of the MTDOR Property Database was conducted to determine the square footage of non-residential land uses. As shown, the total gross area (less basement) of non-residential land uses within the City of Bozeman amount to nearly 14.1 million square feet, with retail, accommodation and food services and other (offices, banks, etc.) properties comprising the largest portions of this total. The MTDOR calculates gross square footage using the exterior measurements of the building as the appraisers do not always have access to the interior of a property. DRAFT Tindale Oliver City of Bozeman December 2018 17 Fire/EMS Impact Fee Update Study Table 8 Call Based Demand Calculation 1) Source: City of Bozeman Fire Department. Represents the average annual calls between 2012 and 2016 within the City of Bozeman (excludes calls to outside municipalities, average of 30 per year). Also excluded from the annual average number are calls to fire stations (NFIRS Property Use Code 888, average of 1 per year), police stations (NFIRS Property Use Code 365, average of 4 per year), and the jail (NFIRS Property Use Code 361, average of 29 per year) because the Montana Department of Revenue does not track their square footage data as they are exempt properties 2) Percent of all assigned calls (2,734) for each land use 3) Distribution of assigned calls (Item 2) multiplied by the undetermined/outdoor number of calls (Item 8) 4) Sum of the average annual calls (Item 1) and the distribution of unassigned calls (Item 3) 5) Source: Montana Department of Revenue. Square footage figures represent the total gross square footage less the basement square footage assigned to each property type 6) Source for residential, Appendix A, Table A-1. For non-residential, gross square footage less basement (Item 5) divided by 1,000 7) Total calls (Item 4) divided by demand units (Item 6) 8) Source: City of Bozeman Fire Department. Undetermined/outdoor calls include calls to properties such as vacant lots, parking areas, campsites, streets, etc. Property Type Demand Unit Average Annual Calls (2012-16) (1) % Distribution (All Assigned Uses) (2) Distribution of Unassigned Calls (3) Total Calls (4) Gross Square Footage Less Basement (5) Demand Units (6) Calls per Unit (7) Assigned Calls Residential persons 1,309 47.87% 438 1,747 N/A 44,041 0.040 Industrial 1,000 gsf 21 0.77% 7 28 2,332,700 2,333 0.012 Retail, Accommodation and Food Services 1,000 gsf 457 16.72% 153 610 5,490,574 5,491 0.111 Health Care and Social Assistance 1,000 gsf 517 18.91% 173 690 1,446,808 1,447 0.477 All Other Services 1,000 gsf 430 15.73% 144 574 4,810,394 4,810 0.119 2,734 100.00% 915 3,649 14,080,476 Calls Not Assigned to a Property Use 915 3,649 Subtotal - Assigned Calls/GSF Undetermined/Outdoor (8) Total Calls DRAFT Tindale Oliver City of Bozeman December 2018 18 Fire/EMS Impact Fee Update Study IX. Calculated Impact Fee Schedule Based on the analysis presented in this report, a fire/EMS impact fee schedule was developed for residential and non-residential land uses. Table 9 presents the total impact fee by property type. To calculate the residential fee by tier, first the residential calls per person developed in Table 8 is multiplied by the impact cost per call developed in Table 7. As shown, this calculation results in a net impact cost of $146 per resident. Next, the residential impact cost per person of $146 is multiplied by the estimated population per housing unit for each land use and for each square footage tier (single family and multi-family only). Appendix A includes additional detail regarding the estimated population per housing unit by tier. As mentioned previously, the demand for residential fees is based on the population per housing unit. This demand was developed using data from the American Housing Survey (AHS), which defines space as the square footage of unit, excluding unfinished attics, carports, attached garages, porches that are not protected from weather (such as screened porches), and mobile home hitches. Additionally, both finished and unfinished basements are included. Residential impact fees should be assessed based on this definition. To determine the impact fee for non-residential land uses, the total impact cost per call of $3,660 is multiplied by the demand coefficients (calls per 1,000 square feet) developed previously in Table 8. As mentioned in the previous section, total gross non-residential square footage excludes basements and is measured using the exterior of the building. Non-residential impact fees should be assessed based on this definition. DRAFT Tindale Oliver City of Bozeman December 2018 19 Fire/EMS Impact Fee Update Study Table 9 Calculated Fire/EMS Impact Fee Schedule 1) Source: Table 8 2) Source: Table 7 3) Residential calls per person (Item 1) multiplied by the impact cost per call (Item 2) 4) Source: Appendix A, Tables A-2 (mobile home) and A-4 (single and multi-family) 5) Source: Table 8 6) For the residential tiers, residential impact cost per person (Item 3) multiplied by the population per housing unit (Item 4). For group quarters and non-residential land uses, impact cost per call (Item 2) multiplied by the calls per unit (Item 5) 7) Total impact fee (Item 6) increased by 5 percent to account for the City's administrative fee Residential Calls per Person(1) 0.040 Impact Cost per Call(2) $3,660.22 Residential Impact Cost per Person(3) $146.41 Property Type Unit Population per Housing Unit(4) Calls per Unit(5) Total Impact Fee(6) Total Impact Fee with 5% Admin. Fee(7) Residential: 1,400 square feet or less du 2.12 n/a $310.39 $325.91 1,401 to 1,600 square feet du 2.17 n/a $317.71 $333.60 1,601 to 1,800 square feet du 2.21 n/a $323.57 $339.75 1,801 to 2,000 square feet du 2.25 n/a $329.42 $345.89 2,001 to 2,200 square feet du 2.29 n/a $335.28 $352.04 2,201 to 2,400 square feet du 2.33 n/a $341.14 $358.20 2,401 to 2,600 square feet du 2.38 n/a $348.46 $365.88 2,601 to 2,800 square feet du 2.42 n/a $354.31 $372.03 2,801 to 3,000 square feet du 2.47 n/a $361.63 $379.71 3,001 square feet or more du 2.59 n/a $379.20 $398.16 1,400 square feet or less du 1.50 n/a $219.62 $230.60 1,401 to 1,600 square feet du 1.54 n/a $225.47 $236.74 1,601 to 1,800 square feet du 1.57 n/a $229.86 $241.35 1,801 to 2,000 square feet du 1.60 n/a $234.26 $245.97 2,001 to 2,200 square feet du 1.62 n/a $237.18 $249.04 2,201 to 2,400 square feet du 1.66 n/a $243.04 $255.19 2,401 to 2,600 square feet du 1.69 n/a $247.43 $259.80 2,601 to 2,800 square feet du 1.72 n/a $251.83 $264.42 2,801 to 3,000 square feet du 1.75 n/a $256.22 $269.03 3,001 square feet or more du 1.84 n/a $269.39 $282.86 Mobile Home du 1.98 n/a $289.89 $304.38 Group Quarters person n/a 0.040 $146.41 $153.73 Non-Residential Industrial 1,000 gsf n/a 0.012 $43.92 $46.12 Retail, Accommodation and Food Services 1,000 gsf n/a 0.111 $406.28 $426.59 Health Care and Social Assistance 1,000 gsf n/a 0.477 $1,745.92 $1,833.22 All Other Services 1,000 gsf n/a 0.119 $435.57 $457.35 Multi-Family Single Family DRAFT Tindale Oliver City of Bozeman December 2018 20 Fire/EMS Impact Fee Update Study X. Future Demand Analysis and Revenue Estimates Future demand projections are based on the cost estimates previously calculated as part of the impact fee analysis, as well as, population projections presented in Appendix A, Table A-1. As shown in Table 10, the total asset value per person is $303, which is a measure of achieved LOS and represents the investment made by the existing population in Bozeman into the fire/EMS infrastructure. Charging new development at that rate ensures that the new development is not being charged for any deficiencies. Given that the city population is expected to increase by almost 28,300 persons by 2040, an investment of $8.6 million will be needed by 2040 to maintain the value of fire/EMS-related assets currently provided by the City. If the actual future growth is higher, the need will be greater. Similarly, if the City attracts less population than the estimates included in this study, the need will be less. Table 10 Future Demand Analysis 1) Source: Appendix A, Table A-1 2) Source: Appendix A, Table A-1 3) Difference between the 2040 and 2018 population (Items 2 and 1) 4) Source: Table 7 5) Total asset value (Item 4) divided by the 2018 population (Item 1) 6) Total asset value per resident (Item 5) multiplied by the additional residents added (Item 3) As presented in Table 11, in terms of impact fee revenues, the City generated approximately $360,000 per year on average over the past five years. A review of recent permitting activity and estimated growth levels along with calculated fire/EMS impact fee levels suggest that the City is likely to generate $290,000 to $410,000 per year through 2040, or a total of $6.7 million to $9.5 Variable Figure 2018 City of Bozeman Population (1) 44,041 2040 City of Bozeman Population (2) 72,320 Residents Added (3) 28,279 Total Asset Value (4) $13,356,150 Total Asset Value per Resident (5) $303.27 Value of Additional Assets Needed to Meet 2040 Demand (6) $8,576,172 DRAFT Tindale Oliver City of Bozeman December 2018 21 Fire/EMS Impact Fee Update Study million over the next 23 years. These figures are in 2018 dollars, without any indexing or fee adjustments. Table 11 Historical Fire/EMS Impact Fee Revenues Source: City of Bozeman Finally, it should also be noted that for impact fee purposes, revenue projections serve only as an overall guideline in planning future infrastructure needs. In their simplest form, impact fees charge each unit of new growth for the net cost (total cost less credits) of infrastructure needed to serve that unit of growth. Theoretically, if the growth rates remain high, the City will have more impact fee revenues to fund growth related projects sooner rather than later. If growth rates slow down, less revenue will be generated and the timing and need for future infrastructure improvements will be later rather than sooner. Year Fire/EMS Impact Fee Revenue 2006 $194,942 2007 $349,236 2008 $197,729 2009 $192,624 2010 $212,034 2011 $232,610 2012 $414,762 2013 $296,429 2014 $443,263 2015 $290,341 2016 $345,625 Average $288,145 Avg. (2012-16) $358,084 DRAFT Appendix A Demographic and Economic Data & Analysis Supplemental Information DRAFT Tindale Oliver City of Bozeman December 2018 A-1 Fire/EMS Impact Fee Update Study Appendix A An understanding of demographic and economic data trends is necessary for the development of an impact fee. This appendix provides supporting documentation on historical population estimates and future growth, population per housing unit which is used as the residential demand component, recent housing development, and finally job growth. Population Projections The fire/EMS impact fee program requires the use of population data in calculating the current level of service and performance standards. With this in mind, a consistent approach to developing population estimates and projections is an important component of the data compilation process. The American Community Survey (ACS) estimates Bozeman’s population at 41,761 in 2016, which is an increase of 12 percent over the 2010 Census, and a 4-percent increase over the 2015 ACS estimate of 40,319. To estimate future population levels for the City of Bozeman, projections presented in the City’s 2017 Master Transportation Plan were reviewed along with historical estimates provided in the City’s recent 2017 Fire and EMS Master Plan, 2018 Adopted Budget, and 2016 Annual Financial Report. For purposes of this impact fee study, future population growth estimates utilized in the 2017 Bozeman Transportation Master Plan is applied, which parallels the projected growth of Gallatin County and is estimated by Woods and Poole Economics. The projected average annual growth rate is estimated at 2.3 percent through 2040. Given that the Bozeman Fire Department provides services to all residents and visitors, this impact fee study considers not only the permanent population of the City, but also the number of seasonal residents and visitors as well. Therefore, for purposes of this technical analysis, the weighted seasonal population will be used in all population estimates and projections. References to population contained in this report pertain to the weighted seasonal population, unless otherwise noted. It is important to note that data related to hotel/motel occupancy was not available. Therefore, seasonal population projections are limited to the incorporation of seasonal home population, and are conservative compared to the total seasonal population the City experiences. DRAFT Tindale Oliver City of Bozeman December 2018 A-2 Fire/EMS Impact Fee Update Study Table A-1 presents the City’s historical and future population levels using data from the U.S. Census, American Community Survey, as well as, the future population growth estimated in the 2017 Bozeman Transportation Master Plan, as previously mentioned. As shown, the 2018 weighted average seasonal population of the City is 44,041 and is projected to reach 72,320 by 2040, an increase of almost 65 percent. DRAFT Tindale Oliver City of Bozeman December 2018 A-3 Fire/EMS Impact Fee Update Study Table A-1 City of Bozeman Population Projections 1) Source: 2000 & 2010 U.S. Census, 2007 through 2015 American Community Survey (3-Year and 5-Year estimates), and the 2017 Bozeman Transportation Master Plan for the annual average growth rate (2.3 percent) for 2017 through 2040 2) Source: 2000 and 2010 U.S. Census 3) Sum of permanent population (Item 1) and seasonal population (Item 2) 4) Annual population change between two successive years (Item 3) Year Permanent Population (1) Seasonal Population (2) Total Weighted Seasonal Pop. (3) Annual %- Change (4) 2000 27,509 100 27,609 - 2001 28,453 104 28,557 3.4% 2002 29,429 108 29,537 3.4% 2003 30,438 111 30,549 3.4% 2004 31,482 115 31,597 3.4% 2005 32,562 119 32,681 3.4% 2006 33,679 123 33,802 3.4% 2007 34,836 127 34,963 3.4% 2008 35,538 130 35,668 2.0% 2009 36,398 133 36,531 2.4% 2010 37,280 302 37,582 2.9% 2011 37,070 300 37,370 -0.6% 2012 37,619 305 37,924 1.5% 2013 38,204 310 38,514 1.6% 2014 39,123 317 39,440 2.4% 2015 40,319 327 40,646 3.1% 2016 41,761 339 42,100 3.6% 2017 42,713 346 43,059 2.3% 2018 43,687 354 44,041 2.3% 2019 44,683 362 45,045 2.3% 2020 45,702 370 46,072 2.3% 2021 46,744 379 47,123 2.3% 2022 47,810 388 48,198 2.3% 2023 48,900 396 49,296 2.3% 2024 50,015 405 50,420 2.3% 2025 51,155 415 51,570 2.3% 2026 52,321 424 52,745 2.3% 2027 53,514 434 53,948 2.3% 2028 54,734 444 55,178 2.3% 2029 55,982 454 56,436 2.3% 2030 57,258 464 57,722 2.3% 2031 58,563 475 59,038 2.3% 2032 59,898 486 60,384 2.3% 2033 61,264 496 61,760 2.3% 2034 62,661 508 63,169 2.3% DRAFT Tindale Oliver City of Bozeman December 2018 A-4 Fire/EMS Impact Fee Update Study Population per Housing Unit The fire/EMS impact fee demand component for residential development is dependent on the number of persons per housing unit (PPH). To estimate the PPH, the 2016 ACS estimate for population in occupied housing units and total housing units by housing type were reviewed. As summarized in Table A-2, Bozeman’s weighted average population per housing unit amounts to 2.02 with single family homes generating an average of 2.34 people per housing unit, multi-family homes generating 1.66 people per housing unit, and mobile homes generating 1.98 people per housing unit. Table A-2 Population per Housing Unit 1) Source: 2012-2016 American Community Survey 5-Year Estimates, Table B25033 (adjusted for seasonal population) 2) Source: 2012-2016 American Community Survey 5-Year Estimates, Table B25024 3) Population (Item 1) divided by housing units (Item 2) Note: Excludes boats, RV, van, etc. Additional analysis was conducted to develop a PPH for each of the current residential tiers used in the impact fee analysis. Using national population per housing unit data produced by the 2015 American Housing Survey (AHS), a linear regression model was developed to predict the number of people per housing unit based on the size of the home. Table A-3 presents the AHS national PPH by household size, as well as, the square footage figures used in the linear regression equation. The AHS defines space as the square footage of a unit, excluding unfinished attics, carports, attached garages, porches that are not protected from weather (such as screened porches), and mobile home hitches. Both finished and unfinished basements are included. The residential impact fees calculated as part of this technical study are developed using this definition of space and should be assessed based on this measurement. Housing Type Population(1) Housing Units(2) Population per Housing Unit(3) Single Family (detached) 23,230 9,939 2.34 Multi-Family 14,325 8,622 1.66 Mobile Home 1,006 509 1.98 Total 38,561 19,070 2.02 DRAFT Tindale Oliver City of Bozeman December 2018 A-5 Fire/EMS Impact Fee Update Study Table A-3 American Housing Survey National PPH – Single Family Homes 1) Source: 2015 American Housing Survey (AHS). Represents the population in single family homes. Due to data limitations, this curve was also used for multi-family homes. 2) Source: 2015 AHS. Represents the population in single family homes 3) Population (Item 1) divided by homes (Item 2). These figures along with the square footage estimate used in the regression (Item 4) are used in the development of the simple linear regression of PPH. 4) Square footage figures shown are used in the development of the simple linear regression of PPH Figure A-1 presents the PPH trend based on the 2015 AHS figures previously shown in Table A-3. Also presented is the estimated equation line used to develop the PPH estimates for the City’s current residential tiers. Residential Size (Square Feet) Population (1) Homes (2) PPH (3) Square Footage Est. used in Regression (4) Single Family Less than 500 786 388 2.03 250 500 to 749 2,331 1,186 1.97 625 750 to 999 8,724 3,973 2.20 875 1,000 to 1,499 40,270 16,470 2.45 1,250 1,500 to 1,999 45,265 17,579 2.57 1,750 2,000 to 2,499 34,303 12,467 2.75 2,250 2,500 to 2,999 18,964 6,642 2.86 2,750 3,000 to 3,999 19,691 6,500 3.03 3,500 4,000 or more 9,385 2,967 3.16 5,500 Total/W. Avg. 179,719 68,172 2.64 - DRAFT Tindale Oliver City of Bozeman December 2018 A-6 Fire/EMS Impact Fee Update Study Figure A-1 National PPH Trend Source: Table A-3. Estimated equation developed by running a linear regression model on the national PPH and associated square footage size of home. The proceeding step in the analysis is to estimate the national PPH for each of the City of Bozeman’s residential tiers. Table A-3 presents the square footage estimate used for each of the residential tiers and its associated PPH estimate based on the linear equation presented in Figure A-1. Next, the estimated PPH by tier was divided by the national PPH, 2.64. Lastly, these ratios were then multiplied by the weighted single family PPH of 2.34 and multi- family PPH of 1.66 for the City of Bozeman. This analysis is presented in Table A-4, with the result being the estimated PPH for each of the City of Bozeman’s residential tiers used in the impact fee study. y = 0.2434x + 2.0492 0.00 R² = 0.8693 0.50 1.00 1.50 2.00 2.50 3.00 3.50 4.00 0.00 1.00 2.00 3.00 4.00 5.00 6.00 Population per Housing Unit Size of Home (1,000 sq ft) Estimated Equation: Y = 2.049 + 0.243(x) X = 1,000 sf Both X and Y variables are significant at 1% DRAFT Tindale Oliver City of Bozeman December 2018 A-7 Fire/EMS Impact Fee Update Study Table A-4 Estimated PPH by Residential Tier 1) Source: Table A-3 2) Square footage used in the linear regression model (Figure A-1) to estimate PPH (Item 3) 3) Estimated based on the linear equation provided in Figure A-1, Y = 2.049 + 0.243(X) where X = 1,000 sf of space 4) PPH estimate (Item 3) divided by the 2015 AHS national PPH (Item 1) 5) City of Bozeman PPH for single family (2.34) from Table A-2 multiplied by the PPH ratio for each tier (Item 4) 6) City of Bozeman PPH for multi-family (1.66) from Table A-2 multiplied by the PPH ratio for each tier (Item 4) Housing Development Figure A-2 presents the City’s residential permitting activity since 1980 as reported by the U.S. Census. As shown, the City’s development pattern has generally been split evenly between single family and multi-family development. Furthermore, since 2012 the City has experienced an average of 735 permitted units per year which is similar to the level experienced during the housing boom of the mid-2000s. Figure A-2 exemplifies the need for updated impact fees because as the City continues to grow, fire/EMS capital facilities and equipment will continue to be stressed. 2015 AHS National PPH(1): 2.64 2.34 1.66 Residential Size (Square Feet) Sq Ft Used to Estimate PPH(2) PPH Estimate(3) Ratio (PPH Estimate to National PPH)(4) Single Family Adjusted Bozeman PPH(5) Multi-Family Adjusted Bozeman PPH(6) 1,400 sf or less 1,400 2.39 90.53% 2.12 1.50 1,401 to 1,600 sf 1,600 2.44 92.42% 2.16 1.53 1,601 to 1,800 sf 1,800 2.49 94.32% 2.21 1.57 1,801 to 2,000 sf 2,000 2.54 96.21% 2.25 1.60 2,001 to 2,200 sf 2,200 2.58 97.73% 2.29 1.62 2,201 to 2,400 sf 2,400 2.63 99.62% 2.33 1.65 2,401 to 2,600 sf 2,600 2.68 101.52% 2.38 1.69 2,601 to 2,800 sf 2,800 2.73 103.41% 2.42 1.72 2,801 to 3,000 sf 3,000 2.78 105.30% 2.46 1.75 3,001 sf or greater 3,600 2.92 110.61% 2.59 1.84 DRAFT Tindale Oliver City of Bozeman December 2018 A-8 Fire/EMS Impact Fee Update Study Figure A-2 Residential Permitting Activity Source: U.S. Census, Residential Building Permits Survey Job Growth To analyze the City’s job pattern, data was obtained from the U.S. Census’ OnTheMap tool which utilizes Longitudinal Employer-Household Dynamics (LEHD) data drawing from existing Census figures and combines them with Bureau of Labor Statistics employment and wage data. Figure A-3 presents a three-year rolling average job growth rate. As presented, like many communities, the City experienced a dip during the economic recession of the mid-2000s, but has since recovered to a three-year rolling average of 3 percent since 2011. 0 100 200 300 400 500 600 700 800 900 1,000 Single Family Units Multi-Family Units DRAFT Tindale Oliver City of Bozeman December 2018 A-9 Fire/EMS Impact Fee Update Study Figure A-3 Job Growth – Three Year Average Source: U.S.Census Bureau, Center for Economic Studies, OnTheMap web application In addition to the City job growth patterns, a review of Bozeman’s jobs by industry was conducted for 2015 and is presented in Figure A-4. As of 2015, the City has a total job count of 28,000 and as a percentage of total jobs, the services industry has the largest concentration within the City (60 percent). Services includes jobs such as professional, scientific, and technical services; management of companies and enterprises; educational services; and health care and social assistance services among others. The second highest concentration of jobs is within the retail trade industry, amounting to 16 percent of total jobs. -4.0% -2.0% 0.0% 2.0% 4.0% 6.0% 8.0% 10.0% 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 DRAFT Tindale Oliver City of Bozeman December 2018 A-10 Fire/EMS Impact Fee Update Study Figure A-4 2015 Jobs by Industry Source: U.S. Census Bureau, Center for Economic Studies, OnTheMap web application Natural Resources 0% Transportation, Communication, Utilities 3% Construction 5% Manufacturing 4% Wholesale Trade 2% Retail Trade 16% Finance, Insurance, Real Estate Services 5% 60% Government Services 5% Services Includes: 1) Professional, Scientific, and Technical Services 2) Management of Companies and Enterprises 3) Administration & Support, Waste Management and Remediation 4) Educational Services 5) Health Care and Social Assistance 6) Arts, Entertainment, and Recreation 7) Accommodation and Food Services 8) Other Services (excluding Public Administration) City of Bozeman, Total 2015 Jobs: 27,976 DRAFT Appendix B Building and Land Value Analysis Supplemental Information DRAFT Tindale Oliver City of Bozeman December 2018 B-1 Fire/EMS Impact Fee Update Study Appendix B This appendix provides the additional data and information on building and land value estimates. Building Values In determining the appropriate unit cost for building construction, the following analyses were conducted: • A review of cost associated with a recent bid/estimate in the City of Belgrade for construction for a fire station; • City of Bozeman fire/EMS station insurance values; and • A review of cost associated with recent construction costs in other jurisdictions; and • Discussions with Fire Department staff. Most recent fire station in Bozeman was built in 2010. Given the time elapsed since then, estimates/bids from nearby jurisdictions were researched. Based on the information provided by the architects involved in the construction of a new fire station in Belgrade, the estimated cost is $360 per square foot. This figure includes all site work, building construction, and a 5-percent contingency, but does not include costs associated with furniture/fixture/equipment and other soft costs, such as design, permit fees, etc. Tindale Oliver confirmed with the City of Bozeman Fire Department that the characteristics of this station is consistent with future stations in Bozeman. The insurance value of Station 3 (built in 2010) is $290 per square foot. Insurance values tend to be lower than full value since certain components of the building, such as foundation, as well as costs related to architecture/design fees, site preparation, etc. are not part of the insured value. Tindale Oliver also reviewed cost information from several other jurisdictions to supplement the local data. The costs reviewed were utilized in recent impact fee studies between 2014 and 2016 and ranged from $260 to $350 per square foot. Given this information, an average value of $350 per square foot was used for fire stations. Table B-1 summarizes this information. DRAFT Tindale Oliver City of Bozeman December 2018 B-2 Fire/EMS Impact Fee Update Study Table B-1 Building Value per Square Foot 1) Source: City of Bozeman 2) Source: Recent Impact Fee Studies Land Values In order to determine land value for future fire station land purchases, the following data/information was evaluated: • Current land values of existing stations; • City of Bozeman recent purchases or appraisals, for all city purposes; and • Vacant land values as reported by the MTDOR for similarly sized parcels and location as that of the current fire/EMS inventory. The value of parcels where the existing stations are located, as reported by the MTDOR averages $548,000 per acre with a range of $417,000 per acre to $922,000 per acre. A review of recent land purchases and appraisals provided by City staff indicated that most of the parcels purchased were large parcels (greater than 8 acres up to 85 acres). The only smaller parcel (2.1 acres) was purchased for $163,000 per acre in 2014. The current median land value as reported by the MTDOR amounted to $205,000 for all vacant land of similar size to the current inventory. Based on this review, a conservative estimate of $200,000 per acre is used in the impact fee analysis. Table B-2 presents this summary. Source Year Station Building Cost Recent Bid/Estimate (1) New Station at Belgrade 2018 $360 Insurance Values of Existing Stations (1) Station 3 (built in 2010) 2017 $290 Other Jurisdictions (2) 2014-2017 $260-$350 Estimate Used in Study $350 DRAFT Tindale Oliver City of Bozeman December 2018 B-3 Fire/EMS Impact Fee Update Study Table B-2 Land Value per Acre 1) Source: Montana Department of Revenue 2) Source: City of Bozeman. None of these parcels were purchased for a fire station. These parcels are purchased for other City use 3) Source: Montana Department of Revenue Source Value per Acre Existing Land Value Estimates (1) Weighted Average (by acreage) $548,000 Minimum $417,000 Maximum $922,000 Recent Purchases/Appraisals (All City Purposes) (2) Weighted Average (by acreage) $31,500 Minimum $7,000 Maximum $163,000 Count 7 Range of Size (acres) 2 to 85 Current Vacant Land Values (3) Weighted Average (by acreage) $290,000 Median Value $205,000 Count 103 Range of Size (acres) 0.5 to 2.0 Estimate Used in Study $200,000 2035 64,090 520 64,610 2.3% 2036 65,551 531 66,082 2.3% 2037 67,046 543 67,589 2.3% 2038 68,575 556 69,131 2.3% 2039 70,139 569 70,708 2.3% 2040 71,738 582 72,320 2.3% Recommendations FY 2018-2022 Capital Improvement Program Fire Impact Fee CIP (ii) consideration of payments for system improvements reasonably anticipated to be made by or as a result of development in the form of user fees, debt service payments, taxes, and other available sources of funding the system improvements 2018 IF Study Section VI (Credit Component) (c) Costs for correction of existing deficiencies in a public facility may not be included in the impact fee 2018 IF Study Section IV (Level of Service) & Section X (Future Demand Analysis) (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 2018 IF Study Section IV (Level of Service) & Section X (Future Demand Analysis) (e) Impact fees may not include expenses for operations and maintenance of the facility 2018 IF Study Section V (Cost Component) (7) (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 improvement costs; (i) the need for public facilities capital improvements required to serve new development; and Recommendations FY 2018-2022 Capital Improvement Program Fire Impact Fee CIP (2)(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; 2018 IF Study Sections IV and V (Level of Service and Cost Component) (2)(j) establish the amount of the impact fee that will be imposed for each unit of increased service demand; and 2018 IF Study Section VIII (Calculated Impact Fee Schedule) (2)(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 FY 2018-2022 Capital Improvement Program Fire Impact Fee CIP (2)(d) identify capital improvements necessary to meet future needs for service; (2)(e) identify those capital improvements needed for continued operation and maintenance of the facility; 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; (2)(h)