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HomeMy WebLinkAbout07.C- Community Development 7.0 RESOLUTION (ID #3442) DOC ID: 3442 B CITY OF SAN BERNARDINO—REQUEST FOR COUNCIL ACTION Annexation From: Mark Persico M/CC Meeting Date: 10/06/2014 Prepared by: Brenda Leggitt, (909) 384-5057 Dept: Community Development Ward(s): 5Th Ward Subject: Resolution of the City of San Bernardino Making Application to the Local Agency Formation Commission for San Bernardino County for the Reorganization to Include Annexation of 379.2 Acres to the City of San Bernardino and Detachment from the San Bernardino County Fire Protection District, Its Valley Service Zone and County Service Area 70 of Unincorporated Territory Located in the Unincorporated Area of Verdemont in the Foothills of the San Bernardino Mountains,North of Meyers Road and Northwest of the Northerly Terminus of Little League Drive (APNs 0348-071-05, -06, -07, -09 & -10; 0348-101-50; 0348-111-03, -04, -07, - 08, -09, -30, -36 & -47 through-50). (#3442) Current Business Registration Certificate: Yes Financial Impact: Approximately$128,000 in increased revenue to the City at build-out of the 284 residential project. This surplus is largely generated by a$200 per lot annual public safety special tax. Motion: Adopt the Resolution. Synopsis of Previous Council Action: March 4, 2013 Mayor and Common Council approved Resolution 2013-34 Adopting the Facts, Findings and Statement of Overriding Considerations, Certifying the Final Environmental Impact Report, Adopting the Mitigation Monitoring and Reporting Plan, Adopting the Spring Trails Specific Plan No. SP10-01, Adopting General Plan Amendment No. GPA 02-09 Including Pre-Annexation of the Spring Trails Project Site, Approving Tentative Tract Map (TTM) No. 15576 (Subdivision No. 02-09) and Authorizing Execution of Development Agreement No. 11-01 for the Spring Trails Project March 4, 2013 Mayor and Common Council approved Ordinance MC 1386 an Ordinance Adopting Development Code Amendment No. DCA 12-10 to add the Spring Trails Specific Plan to the List of Special Purpose Districts and Recognize the Specific Plan's Development Standards. Background: The Spring Trails project (formerly known as Martin Ranch) encompasses 352.8 acres within an unincorporated area of the foothills of the San Bernardino Mountains. The site is approximately Updated: 10/1/2014 by Henry Empeno Jr.B Packet Pg. 560 7.0 3442 1.5 miles east of the unincorporated community of Devore and the junction of the I-215 and I-15 freeways. The 2013 approvals specifically allowed for the development of 304 single-family lots, 107.8 acres of open space, hiking trails, roadways and three detention basins. Analysis In order for the Spring Trails project to be built as approved, the property must be annexed into the City of San Bernardino. Additionally, there is an area southwest of Spring Trails comprising 26.4 acres and containing five single-family homes that must also be annexed. If the 26.4 acre area isn't annexed it would create a County unincorporated island, which is prohibited. The total area of annexation is 379.2 acres (Attachment 1). Annexations are reviewed and approved by the Local Agency Formation Commission (LAFCO) of San Bernardino County under the Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000 (California Government Code Section 56000, et seq.). There are four basic steps to the annexation process: pre-filing, filing and LAFCO consideration, proceedings of the conducting authority and final certification. Pre-filing An application may be filed with LAFCO by petition of affected landowners or registered voters, or by resolution from the involved city. LAFCO also requires that the property be "pre-zoned" so that upon completion of the annexation the property has a city zoning designation. Filing and LAFCO consideration LAFCO reviews the application to determine that it is complete for processing. Once the application has been accepted as complete, LAFCO will analyze the proposed annexation in light of the commission's state mandated evaluation criteria and responsibilities and its own adopted policies. Before the executive officer issues a certificate of filing, the involved city, county, and affected special districts are required to negotiate the allocation of property tax revenues, but the agencies are not required to reach agreement. However, the LAFCO executive officer is prohibited from issuing a certificate of filing if an agreement has not been reached. Proceedings of the Conducting Authority The involved city, acting as the "conducting authority" will hold a public protest hearing to determine whether the proposed annexation must be approved without an election, terminated, or whether an election must be called to determine the proposal's outcome. The number of protests received before and during the hearing will determine which of these options the city must follow. If the annexation is approved,the city will forward a resolution containing the results of its activities to LAFCO for final review and ratification. Final Certification When the LAFCO executive officer is satisfied that all elements of the Act have been properly addressed, that the annexation approved by the city conforms to the annexation proposal approved by the Commission, and that all conditions have been met, he or she will certify that the annexation is complete. The Spring Trails developer, Jeffrey Weber and J.P. Weber Group, is seeking to commence the annexation process. The area was "pre-zoned" as required by LAFCO in March 2013 as part of the overall project approval. The specific plan area was zoned "Spring Trails Specific Plan" and the additional 26.4 acres southwest of the specific plan was zoned Residential Estate (RE). Updated: 10/1/2014 by Henry Empeno Jr.B I Packet Pg. 561 7.0 3442 Furthermore, a Plan for Services has been completed and reviewed by staff pursuant to California Government Code Section 56653 (Attachment 2). The Plan for Services outlines how `~ the newly annexed area will be served. As outlined in the Plan, upon annexation the City of San Bernardino will provide full services, except on-site street maintenance, drains and parks and open space that will be provided through a landscape and lighting maintenance assessment district. According to the Plan for Services, upon build-out the project will generate an annual surplus of $127,165. The surplus assumes a public safety special tax of $200 per unit, which accounts for 45%of the overage. It should also be noted that if the annexation is finally certified, the application would still need approval of a Development Permit for the design of the on-site improvements (residential units, parks),per the standards set forth in the Spring Trails Specific Plan. City Attorney Review: Supporting Documents: RESOLUTION TEMPLATE 2 (DOC) Spring Trails Annexation Plan for Services (Final) (PDF) Attachment 1_Spring Trails Vicinity Map (PDF) Attachment 2 Spring Trails Reorg Annex. Map (PDF) Updated: 10/1/2014 by Henry Empeno Jr.B Packet Pg. 562 7.C.a 1 RESOLUTION NO. 2 RESOLUTION OF THE CITY OF SAN BERNARDINO MAKING APPLICATION TO THE LOCAL AGENCY FORMATION COMMISSION FOR SAN BERNARDINO 3 COUNTY FOR THE REORGANIZATION TO INCLUDE ANNEXATION OF 379.2 4 ACRES TO THE CITY OF SAN BERNARDINO AND DETACHMENT FROM THE SAN BERNARDINO COUNTY FIRE PROTECTION DISTRICT, ITS VALLEY 5 SERVICE ZONE AND COUNTY SERVICE AREA 70 OF UNINCORPORATED y TERRITORY LOCATED IN THE UNINCORPORATED AREA OF VERDEMONT IN 6 THE FOOTHILLS OF THE SAN BERNARDINO MOUNTAINS, NORTH OF MEYERS ROAD AND NORTHWEST OF THE NORTHERLY TERMINUS OF LITTLE LEAGUE DRIVE (APNs 0348-071-05, 06, -07, -09, & -10; 0348-101-50; 0348- 8 111-03, -04,-07, -08, -09, -30,-36, & -47 THROUGH -50). X 9 WHEREAS, the City of San Bernardino desires to initiate proceedings pursuant to the Q N 10 Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000 (Section 56000 et M a� 11 seq. of the Government Code) (the "Act") for the reorganization of unincorporated territory c CL 12 located within a currently unincorporated area of Verdemont in the foothills of the San N d' 13 Bernardino Mountains, generally north of Meyers Road and northwest of the northerly M 14 terminus of Little League Drive (APNs 0348-071-05, -06, -07, -09, and -10; 0348-101-50; c 0 15 0348-111-03, -04, -07, -08, -09, -30, -36, and -47 through -50), more specifically shown in .T 16 Attachment 1, Spring Trails Vicinity Map, and Attachment 2, Spring Trails Reorganization N 17 Annexation Map, both attached and incorporated herein (sometimes referred to as a J 18 "Reorganization" or"Reorganization Area"); and IL w WHEREAS, the Mayor and Common Council of the City of San Bernardino duly Z 19 0 20 adopted and signed Resolution No. 2013-34 on the 21St day of February, 2013, adopting J 21 Spring Trails Specific Plan No. SP10-01, which proposes development of 304 single-family N w 22 residential lots within a 352.8-acre site situated within the Reorganization Area. The 23 Reorganization Area includes an additional 26.4 acres of unincorporated territory which is E also proposed to be annexed into the City of San Bernardino, to avoid formation of a County 24 a 25 "island"pursuant to Government Code Section 56744; and 26 WHEREAS, Resolution No. 2013-34 included approval of Spring Trails Specific Plan 27 No. SP10-01; General Plan Amendment No. GPA 02-09, including a pre-annexation 28 agreement for the Spring Trails Project site and adjacent 26.4-acre area; approval of Tentative 1 Packet Pg.563 7.C.a 1 Tract Map (TTM) No. 15576 (Subdivision No. 02-09) to subdivide the Project area; and 2 approval of Development Agreement No. 11-01; and further directed the City's Planning 3 Division to prepare and file an application with the Local Agency Formation Commission to 4 initiate annexation of the Spring Trails Specific Plan property; and 5 WHEREAS, the Reorganization Area is located within, and is consistent with the N Sphere of Influence of the City of San Bernardino and is legally uninhabited (within the 6 meaning of the Act); and 0 WHEREAS, said Reorganization includes annexation to the City of San Bernardino x 8 and the detachment from certain County governed agencies, including, but not limited to, the 9 10 San Bernardino County Fire Protection District, its Valley Service Zone and County Service Area 70; and a' 11 L WHEREAS, the reason for the proposed Annexation is that the owner of the Springs cn 12 N Trails Specific Plan property has requested annexation to the City of San Bernardino for the 13 14 purpose of receiving municipal services from the City relative to the development of this area as approved by the City. •N 15 16 BE IT RESOLVED BY THE MAYOR AND COMMON COUNCIL OF THE N 17 CITY OF SAN BERNARDINO AS FOLLOWS: Q J 18 SECTION 1. Application is hereby made to the Local Agency Formation a w Commission of the County of San Bernardino pursuant to Government Code Section 56654 to ~ 19 Z 0 20 initiate proceedings for the reorganization of unincorporated territory located within a J 21 currently unincorporated area of Verdemont in the foothills of the San Bernardino Mountains, w 22 generally north of Meyers Road and northwest of the northerly terminus of Little League 23 Drive (APNs 0348-071-05, -06, -07, -09, and -10; 0348-101-50; 0348-111-03, -04, -07, -08, - E 09, -30, -36, and -47 through -50), the Reorganization Area, more specifically shown in 24 a 25 Attachments 1 and 2. 26 SECTION 2. The City of San Bernardino requests that the Reorganization be subject 27 to the following terms and conditions: (a) The City will not impose any special conditions on 28 the properties and property owners of said area proposed to be annexed into the City of San 2 Packet Pg. 564 7.C.a Bernardino as a result of this Reorganization (except as otherwise provided in clause (c) ' 1 g ( p p 2 below; (b) all standard terms and conditions required by the Local Agency Formation 3 Commission shall apply; and (c) the Reorganization Area shall be subject to any and all of 4 the City of San Bernardino's fees, taxes, and special assessments as they currently exist or 5 may exist at or following the completion of these proceedings. N 6 SECTION 3. The City of San Bernardino acknowledges and agrees to the Local Cr Agency Formation Commission for San Bernardino County's requirement for imposing legal r- 7 0 indemnification as outlined in Policies 10 and 11 of its Accounting and Financial Division of X 8 its Policy and Procedure Manual adopted June 2012. a 9 10 SECTION 4. The Mayor is hereby directed and authorized to execute, on behalf of the City of San Bernardino, the Application and Preliminary Environmental Description Form = 11 � and the Supplement Form for the Reorganization which includes the Plan for Services and cn 12 Fiscal Impact Analysis, copies of which are on file in the office of the City Clerk. 13 14 SECTION 5. The City Clerk of the City of San Bernardino is hereby authorized and directed to file, or cause to be filed, a certified copy of this Resolution with the Executive .N 15 > Officer of the Local Agency Formation Commission for San Bernardino County. 16 N 17 SECTION 6 The Director of Community Development is hereby authorized and Q directed to prepare and deliver, or cause to be prepared and delivered to the Executive Officer a 18 of the Local Agency Formation Commission, all documents, legal descriptions, and maps 19 Z necessary for the initiation of proceedings for the Reorganization. 0 20 ~ J O 21 /// W w 22 23 U 24 a 25 26 27 28 3 Packet Pg. 565 7.C.a 1 RESOLUTION OF THE CITY OF SAN BERNARDINO MAKING APPLICATION TO THE LOCAL AGENCY FORMATION COMMISSION FOR SAN BERNARDINO COUNTY FOR 2 THE REORGANIZATION TO INCLUDE ANNEXATION OF 379.2 ACRES TO THE CITY OF SAN BERNARDINO AND DETACHMENT FROM THE SAN BERNARDINO COUNTY 3 FIRE PROTECTION DISTRICT, ITS VALLEY SERVICE ZONE AND COUNTY SERVICE AREA 70 OF UNINCORPORATED TERRITORY LOCATED IN THE UNINCORPORATED 4 AREA OF VERDEMONT IN THE FOOTHILLS OF THE SAN BERNARDINO MOUNTAINS, NORTH OF MEYERS ROAD AND NORTHWEST OF THE NORTHERLY TERMINUS OF 5 LITTLE LEAGUE DRIVE (APNs 0348-071-05, 06, -07, -09, & -10; 0348-101-50; 0348-111-03, - 04,-07,-08,-09,-30,-36,& -47 THROUGH-50). s 6 Ce I HEREBY CERTIFY that the foregoing resolution was duly adopted by the Mayor and = Common Council of the City of San Bernardino at a meeting thereof held on 8 the day of , 2014, by the following vote, to wit: 9 a N M 10 Council Members: AYES NAYS ABSTAIN ABSENT 11 MARQUEZ = .Q Cn 12 BARRIOS cm d' 13 VALDIVIA 14 0 SHORETT N 15 16 NICKEL N u 1 JOHNSON a 0. J 18 MULVIHILL w 19 z 0 20 Georgeann Hanna, City Clerk F= J 0 21 The foregoing resolution is hereby approved this day of , 2014. W 22 E 23 R. CAREY DAVIS, Mayor 24 City of San Bernardino a Approved as to form: 25 GARY D. SAENZ, 26 City Attorney 27 By. 28 4 Packet Pg.566 7.C.b w m a a� Spring Trails Annexation Area 2 Plan for Services and Fiscal Analysis X City of San Bernardino 1L F �L Q. Cn N d' M co C Prepared for: a� City of San Bernardino 300 N. D Street 2 L San Bernardino, CA 92418 Attn: Mark Persico, Community Development Director Ia IL 909-384-5357 =I 0 X m c c July 29, 2014 M L E a Cn r c m E t ca SRHA Job#1251 Q C 11661 San Vicente Blvd. Suite 306 STANLEY R.HOF_ Los Angeles, California 90049-5111 A a a o c i A T E s 310.820.2680-p, 310.820.8341-f www.stanleyrhoffman.com Packet Pg. 567 7.C.b CONTENTS Tables and Figures .........................................................................................................................iii EXECUTIVESUMMARY...............................................................................................................................V CHAPTER1 INTRODUCTION....................................................................................................................1 1.1 Purpose of the Study ........................................................................................................ 1 1.2 Overview of the City of San Bernardino.......................................................................... 3 0 1.3 Organization of the Report............................................................................................... 3 X m CHAPTER 2 PROJECT DESCRIPTION a 2.1 Residential Development 2.2 Infrastructure t° 2.2 Assessed Valuation and Property Tax.............................................................................. 7 a� 2.3 Sales and Use Tax 10 c CHAPTER 3 PUBLIC FACILITIES BEFORE AND AFTER ANNEXATION..............................................12 N 3.1 General Government 3.2 Fire and Paramedic......................................................................................................... 14 3.3 Sheriff/Police.................................................................................................................. 14 c 3.4 Library 3.5 Parks and Recreation...................................................................................................... 19 a 3.6 Animal Control............................................................................................................... 21 3.7 Street Lighting in 3.8 Landscape Maintenance................................................................................................. 21 .° 3.9 Water.............................................................................................................................. 22 = �a 3.10 Sewer.............................................................................................................................. 22 a 3.11 Transportation 25 3.12 Flood Control and Drainage........................................................................................... 25 3.13 Utilities 3.14 Schools 28 = 3.15 Solid Waste Management............................................................................................... 31 w 3.16 Public Health and Welfare ............................................................................................. 32 CHAPTER 4 PAYING FOR PUBLIC FACILITIES AND INFRASTRUCTURE..........................................33 •L 4.1 Spring Trails Facilities and Infrastructure...................................................................... 33 Q' 4.2 City of San Bernardino Processing and Development Impact Fees............................... 33 4.3 Schools 33 E ........................................................................................................................... 4.4 Utilities........................................................................................................................... 33 U 4.5 Roads and Drainage 33 a 4.6 Water.............................................................................................................................. 36 CHAPTER 5 FISCAL IMPACTS...............................................................................................................37 5.1 City General Fund.......................................................................................................... 37 5.2 City Special Gas Tax Fund............................................................................................. 38 Stanley R. Hoffman Associates, Inc, Spring Trails Annexation,City of San Bern d* July 29, 2014 i Plan for Services and Fiscal Packet Pg. 568 7.C.b I CHAPTER 6 CITY OF SAN BERNARDINO FISCAL ASSUMPTIONS.....................................................40 6.1 City General Assumptions ............................................................................................. 40 6.2 City Revenue Assumptions............................................................................................ 42 6.3 City Cost Assumptions................................................................................................... 47 APPENDIX A SUPPORTING LAND USE TABLE....................................................................................52 N APPENDIX B SUPPORTING FISCAL TABLES.......................................................................................53 a APPENDIX C PROJECT REFERENCES c O w �a X d c Q LL r C Cn''Q^ N It M c0 c N 01 V L d Cn L O c ca 0. c i O X d c a N L H c Cn r.+ C d E t V �E r+ r.+ Q Stanley R. Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29, 2014 ii Plan for Services and Fiscal 4 Packet Pg. 569 7.C.b TABLES 2-1 Residential Development Description................................................................................. 6 2-2 Public Infrastructure Development Description .................................................................. 7 2-3 Assessed Valuation, and Property Tax ................................................................................ 8 2-4 Estimated Existing Assessed Valuation............................................................................... 9 2-5 Estimated Off-Site Sales and Use Tax by Project Residents............................................. 11 w a� 3-1 Current and Anticipated Service Providers in the Spring Trails Annexation Area........... 13 c 4-1 Spring Trails Facilities and Infrastructure 4-2 Summary of Spring Trails Processing and Development Impact Fees.............................. 35 c 5-1 Summary of Projected Recurring Fiscal Impacts Q 5-2 Detailed Projected Recurring Fiscal Impacts..................................................................... 39 F- a� 6-1 City Population Housing and Employment Assumptions 41 = 6-2 General Fund and Gas Tax Fund Recurring Revenue Factors .......................................... 43 cn 6-3 General Fund Recurring Cost Factors................................................................................ 48 N 6-4 Calculation of City General Government Overhead Rate ................................................. 49 111 M A-1 Roads, Drainage, Sewer, Parks, Trails and Open Space Phasing...................................... 52 B-1 General Fund Proposed revenues, Fiscal Year 2013-2014................................................ 53 a B-2 Revenues for Other City Fund, Fiscal Year 2013-2014 .................................................... 56 B-3 Property Tax Allocations by Tax Rate Area(TRA) Prior to Annexation ......................... 57 0 B-4 Property Tax Allocations Prior to Annexation and Upon Annexation.............................. 57 c B-5 Estimated In Lieu Property Tax of Vehicle License Fees (VLF) Factor........................... 58 B-6 Calculation of Use Tax Factor B-7 Estimated Annual Residential Turnover............................................................................ 59 B-8 Fiscal Year 2013-2014: Expenditures for Other Funds.................................................... 59 2 �a B-9 General Fund Net Community Development Cost Factor................................................. 60 d c c Q H a� c a c d E t U !Q Q Stanley R. Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29, 2014 iii Plan for Services and Fiscal Packet Pg.570 7.C.b FIGURES 1-1 Spring Trails Annexation Area Regional Vicinity............................................................... 2 2-1 Spring Trails Annexation Area Local Vicinity.................................................................... 5 3-1 Count y of San Bernardino Fire Protection Jurisdictions 15 "1 3-2 City Fire Protection............................................................................................................ 16 >s 3-3 City of San Bernardino Police Department: Northwest District........................................ 18 3-4 Spring Trails Specific Plan Parks, Trails, and Open Space............................................... 20 0 3-5 Spring Trails Specific Plan Landscape Zones ................................................................... 23 W '3-6 Spring Trails Specific Plan Conceptual Water Plan 24 m 3-7 Spring Trails Specific Plan Conceptual Water Plan.......................................................... 26 c 3-8 Spring Trails Specific Plan Circulation Plan 3-9 Spring Trails Specific Plan Conceptual Drainage Plan..................................................... 29 L 3-10 Local Elementar y, Middle and High Schools 30 ~ tM c �L Q. N le M C N d V L Cn L O r- C d I C O co x m c a fA LL r �L VI y E V .Id Q Stanley R. Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29, 2014 iv Plan for Services and Fiscal Packet Pg. 571 7.C.b EXECUTIVE SUMMARY This report provides an assessment of public service delivery capabilities of the City of San Bernardino and other agencies or special districts affected by the proposed Spring Trails Annexation Area to the City of San Bernardino. The City of San Bernardino is surrounded by N the cities of Highland, Redlands, Colton and Rialto. a d This report is being submitted to the County of San Bernardino Local Agency Formation 0 Commission (LAFCO) as a"Plan for Service" required by California Government Code Section x a� 56653. Currently, the City of San Bernardino provides a limited number of public services to the = Annexation Area including fire and paramedic, water and sewer services. The County of San N Bernardino provides many other services to the annexation area including general government, development services, sheriff patrol, public library, regional parks and recreation, street lighting, o. transportation, flood control and drainage, and health and welfare. Public schools are provided N It by the San Bernardino Unified School District. After annexation, the City of San Bernardino is anticipated to provide services including general government, community development, fire and paramedic services, police protection, local parks N and recreation, community services and public works' services. The County of San Bernardino a� will continue to provide services such as regional parks and recreation, regional flood control N 0 w and drainage and health and welfare. a. The proposed annexation area includes the Spring Trail Specific Plan and the 26 acres of c' unincorporated parcels adjacent to the southwestern boundary of the Specific Plan. Spring Trails a� is a proposed 352.8-acre residential community in the foothills of the San Bernardino Mountains. a The preferred plan accommodates 284 single-family lots ranging from 10,801 square feet to 18 acres. The development footprint of Spring Trails encompasses 68 percent of the total site (242 acres), on gently sloping alluvial benches between canyons, steep hillsides, and the Cable Q w Canyon and Meyers Canyon drainage ways. The remaining 32 percent (111 acres) remains open as space. There are 3.8 miles of hiking trails that traverse the site and provide access to parks and E natural open space. ¢ Based on an analysis of current service delivery capabilities, the City is equipped to handle additional demand from the proposed Annexation Area of 5 existing homes in the County unincorporated area and the 284 new homes planned for Spring Trails. All on-site streets, drains, Stanley R. Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29, 2014 v Plan for Services and Fiscal Packet Pg. 572 7.C.b parks, trails and open space will be maintained through a homeowners association and on-site streetlights will be maintained through a landscape and lighting maintenance district. This report explains the transfer of service requirements upon annexation, estimates development impact fees and other cost responsibilities. N The analysis of the recurring fiscal impacts to the City is shown to generate an estimated Zi s $127,165 to the City General Fund for the entire Spring Trails Annexation Area after buildout. W _ This projected surplus assumes a public safety special tax of$200 per new unit proposed by the W X developer and accounts for about 45 percent of the projected surplus after buildout. _ a N L Q Cn N 11 M cC C N d V L O w C CL c 0 c� X m c a N L F- _ L Q _ d E V W a Stanley R. Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29, 2014 vi Plan for Services and Fiscal 4 Packet Pg.573 7.C.b CHAPTER 1 INTRODUCTION The Spring Trails Annexation Area is on the northern edge of the City of San Bernardino in the foothills of the San Bernardino Mountains, as shown in Figure 1.1. The site is approximately 1.5 miles east of the unincorporated community of Devore and the junction of Interstate 215 (1-215) rr and I-15. The Spring Trails Annexation Area is bounded by the San Bernardino National Forest on three sides and Verdemont Heights and the City of San Bernardino on the southern side. X 1.1 Purpose of the Study = The Local Agency Formation Commission (LAFCO) of the County of San Bernardino requires a N jurisdiction to submit a Plan for Service and Fiscal Impact Analysis when the jurisdiction is tM affected by a proposed change in boundaries, formation, or organization. The proposed project 0. intends to annex into the City of San Bernardino, which requires the City to show that the co N necessary infrastructure improvements and services can be provided to the proposed M development. Per the LAFCO August 2012 Policy and Procedure Manual, the Plan for Service -- must include the following components: a a. A description of the level and range of each service to be provided to the affected territory. co L 0 b. An indication of when those services can feasibly be extended to the affected territory. _ a c. An identification of any improvement or upgrading of structures, roads, water or sewer facilities, other infrastructure, or other conditions the affected agency would impose • upon the affected territory. d c d. The Plan shall include a Fiscal Impact Analysis which shows the estimated cost of `t N extending the service and a description of how the service or required improvements will L be financed. The Fiscal Impact Analysis shall provide, at a minimum, a five (5)year projection of revenues and expenditures. A narrative discussion of the sufficiency of = •L revenues for anticipated service extensions and operations is required. Q- u e. An indication of whether the affected territory is, or will be,proposed for inclusion within an existing or proposed improvement zone/district, redevelopment area, assessment district, or community facilities district. 1° w f. If retail water service is to be provided through this change of organization,provide a description of the timely availability of water for projected needs within the area based upon the factors identified in Government Code Section 65352.5. Stanley R. Hoffman Associates, Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 1 Plan for Services and Fiscal Packet Pg. 574 7.C.b Figure 1-1 Spring Trails Annexation Area Regional Vicinity Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino ;f Hesperia _I 138 t -- G1 % j c Cr cc K D3a __ c lr' ,line N i Jay tLc De►vre - - SITE cv M_ Veidemont t6 GSU C Sa+errw+rtno CD L p Y� an L Fontana Bernardino Rialto Highland X N Sources: Stanley R. Hoffman Associates, Inc. Montecito Equities, Ltd., Spring Trails Draft Specific Plan, October 2012 c E Q. c a� E �a a Stanley R. Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29, 2014 2 Plan for Services and Fiscal Packet Pg. 575 7.C.b 1.2 Overview of the City of San Bernardino The City of San Bernardino is the county seat of San Bernardino County, occupying 59.3 square miles and is an anchor city for the Inland Empire. The 2013 city population is estimated at 212,639. Residents have access to 40 parks and 6 community centers, a public library system, two higher education institutions, and 62 K-12 public schools. Major employers in the city include the County of San Bernardino, San Bernardino City Unified School District, California i State University, the City of San Bernardino, Saint Bernardino Medical Center, the Community o Hospital of San Bernardino, Caltrans, Stater Bros. Markets, Wells Fargo and Omintrans. The d c city has been a major transit hub for over 100 years with the Interstate 10 and 215, the 210 and Q N 259 Freeways, and the Metrolink commuter rail service. San Bernardino is a charter city, which means that the city has supreme authority over its municipal affairs, rather than being bound by L the state's general law if the City were a general law city. The City operates under a hybrid Cn Mayor-Council-City Manager form of government. The Mayor, City Attorney, City Clerk and v City Treasurer. as well as a city council composed of seven seats, are elected. Under supervision of the Mayor, the City Manager is the Chief Administrative Officer and directs most of the City c Departments, other than the departments governed by separate boards, such as the Water a) Department, Civil Service and the Library. Cn 1.3 Organization of the Report w Chapter 2 contains the description of the annexation area and the proposed development. The o. i analysis of existing public service delivery in the annexation area and upon annexation into the c City is presented in Chapter 3. Chapter 4 discusses the development impact fees and charges for X c infrastructure associated with the proposed annexation. The fiscal impact analysis of the annual a operations and maintenance costs for the provision of services to the annexation area is provided L in Chapter 5. Chapter 6 covers the revenue and cost assumptions used for the fiscal analysis. L Appendix A includes the detailed infrastructure description for the Annexation Area. Supporting vii tables for the fiscal assumptions appear in Appendix B. Appendix C lists the project contacts and references used in the preparation of this study. Q Stanley R. Hoffman Associates, Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 3 Plan for Services and Fiscal Packet Pg. 576 7.C.b CHAPTER 2 PROJECT DESCRIPTION This chapter presents the detailed land uses for the Spring Trails Annexation Area. Information includes acres, housing units, population, assessed valuation and taxable sales. The total Spring Trails Annexation Area includes about 352 gross acres, of which the proposed Spring Trails a Specific Plan occupies about 326 acres and the remaining 26 acres are in the annexing parcels adjacent to the southwestern boundary of the Specific Plan. o X As shown in Figure 2-1, the Spring Trails Annexation Area is in Verdemont Heights, approximately one-third mile northwest of the intersection of Meyers Road and Little League N Drive. Primary access is from a new roadway connecting to Little League Drive and a secondary a� roadway via a new road extending south and connecting to the frontage road along 1-215. S a Freeway access is from the Palm Avenue interchange and the Glen Helen Parkway/Devore Road N N interchange. M 2.1 Residential Development As shown in Panel A of Table 2-1, there are 7 existing lots of which one lot is located on the Spring Trails site and the remaining 6 lots are located in the annexing area outside the Spring Trails site. With the 284 lots proposed for the Spring Trails site, total lots for the Annexation c°n' 0 Area after buildout are 291. _ R a There are 5 existing homes in the Annexation Area, as shown in Panel B of Table 2-1. The =� 0 Spring Trails Specific Plan proposes 284 new homes resulting in a total of 289 homes in the x a) Annexation Area after buildout. Based on the January 1, 2013 Citywide average estimate of 3.46 a persons per unit from the Department of Finance, total population for the Annexation Area is N 'm projected at 1,000 after buildout, as shown in Panel C of Table 2-1. as c 2.2 Infrastructure N Table 2-2 presents the Spring Trails project infrastructure that is publicly maintained through the City General Fund and other City Funds. The total publicly and privately maintained roads, 0 drainage, sewer, parks, trails and open space infrastructure for the Annexation Area is presented Q in Appendix Table A-1. All water infrastructure will be operated and maintained by the San Bernardino Municipal Water Department. Stanley R. Hoffman Associates, Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 4 Plan for Services and Fiscal Packet Pg. 577 7.C.b Figure 2-1 Spring Trails Annexation Area Local Vicinity Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino N d Devote ' PROJECT = -• j SITE a _ ( •L t CL Cn 1kt San GernafBase Za.nay M jJ Cityr of&m Bernardino _ f6 C, ! SMIUMWtIM Nxtx *Form Bcwsr4wy (I �&Y Verdetnont _ T San cro Bernardino a N Project Site City of San Bernardino San Bernardino National Forest Boundary `o. San Bernardino County land to be annexed with project site (26.4 acres; R Q Sources: Stanley R. Hoffman Associates, Inc. Montecito Equities, Ltd., Spring Trails Draft Specific Plan, October 2012 Stanley R. Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29, 2014 5 Plan for Services and Fiscal IPacket Pg. 578 7.C.b Table 2-1 Residential Development Description Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino Year 2 Year 3 Year 4 Year 5 Category Year 1 (Phase 1a) (Phase 1b) (Phase 2a) (Phase 2b) Total A. Residential Lots N Existing Lots Spring Trails Project Site 1 0 0 0 0 1 County Annexation Area 6 0 0 0 0 6 Subtotal Existing Lots 7 0 0 0 0 7 New Spring Trails Residential Lots 0 63 71 83 67 284 C Total Annual Lots 7 63 71 83 67 291 X Total Cumulative Lots 7 70 141 224 291 � B. Residential Units Q Existing Units N Spring Trails Project Site 1 0 0 0 0 1 County Annexation Area 4 0 0 0 0 4 F— Subtotal Existing Units 5 0 0 0 0 5 C New Spring Trails Residential Units 0 63 71 83 67 284 L CL Total Annual Units 5 63 71 83 67 289 N Total Cumulative Units 5 68 139 222 289 N 11 Annual Residential Square Feet n/a 201,600 227,200 265,600 214,400 908,800 M Total Cumulative Square Feet n/a 201,600 428,800 694,400 908,800 f� C. Population 3 _ Existing Population U. Spring Trails Project Site 3 0 0 0 0 3 County Annexation Area 14 0 0 0 0 14 y Subtotal Existing Units 17 0 0 0 0 17 v New Spring Trails Population 0 218 246 287 232 983 Total Annual Population 17 218 246 287 232 1,000 N Total Cumulative Population 17 235 481 768 1,000 w C Note: 1. Land uses and phasing for the Spring Trails Specific Plan are provided by J.P.Weber Group. Ill 2. Based on information from the developer,the average unit size is 3,200 square feet. _ 3. Population is projected at the Citywide average of 3.46 persons per unit. p Sources: Stanley R.Hoffman Associates,Inc. K J.P.Weber Group,May 2013 = C Q N M F a1 >r Q w C d E t V w r+ Q I Stanley R. Hoffman Associates, Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 6 Plan for Services and Fiscal Packet Pg. 679 7.C.b Table 2-2 Public Infrastructure Development Description Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino Year 2 Year 3 Year 4 Year 5 Total Category Year 1 (Phase 1a) (Phase 1 b) (Phase 2a) (Phase 2b) N A. Roads Primary Access 1.04 0.00 0.00 0.00 0.00 1.04 ZS Secondary Access 2.61 0.00 0.00 0.00 0.00 2.61 Q Total Lane Miles 3.65 0.00 0.00 0.00 0.00 3.65 _ Cumulative Lane Miles 3.65 3.65 3.65 3.65 3.65 O B. Drainage X X Reinforced Concrete Box Lineal Feet 1,430 0 0 0 0 1,430 d _ Reinforced Concrete Pipe Lineal Feet 3,685 0 0 0 0 3,685 = Arch Culvert Lineal Feet 580 0 0 0 0 580 Q Total Lineal Feet 5,695 0 0 0 0 5,695 N Cumulative Lineal Feet 5,695 5,695 5,695 5,695 5,695 M H C. Sewer Sewer Main Lineal Feet 4,017 14,007 0 13,479 0 31,503 = Cumulative Lineal Feet 4,017 18,024 18,024 31,503 31,50311 CL U) Note: 1. Only the publicly maintained road,drainage and sewer infrastructure is presented in this table. All on on-site roads,drainage, parks,trails and open space will be maintained through a homeowners association. Appendix Table A-1 presents the total M roads,drainage,sewer,parks,trails and open space for the Spring Trails project. Sources: Stanley R.Hoffman Associates,Inc. J.P.Weber Group,May 2013 N V As shown in Panel A and Panel B of Table 2-2, only the proposed off-site streets of 3.65 lane in L. miles and the 5,695 lineal feet of off-site drains will be publicly maintained by the City. Sewer ,S mains will be publicly maintained and are estimated at 31,503 line feet after buildout of the a I project. All on-site streets, drains, parks, trails, and open space will be maintained by a o homeowners association. On-site streetlights will be maintained by a lighting and landscape X maintenance district or a homeowners association. a N 2.2 Assessed Valuation and Property Tax L Assessed valuation for the total Spring Trails Annexation Area after buildout is projected at = L Q. about $141.13 million, as shown in Panel B of Table 2-3. The current assessed valuation of Cn about $2.38 million is estimated for Year 1. Existing assessed valuation is based on the County Assessor's 2013 tax roll value, as shown in Table 2-4. U w Q New residential valuation of $138.75 million in constant 2014 dollars for the proposed Spring Trails Specific Plan is based on residential pricing provided by the project developer. Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 7 Plan for Services and Fiscal Packet Pg.580 7.C.b Table 2-3 Assessed Valuation and Property Tax Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2014 Dollars) Year 2 Year 3 Year 4 Year 5 Total it Category Year 1 (Phase 1a) Phase 1b (Phase 2a) (Phase 2b) N 3 A. Residential Units Cr Existing Units d Spring Trails Project Site 1 0 0 0 0 1 County Annexation Area 4 0 0 0 0 4 O Subtotal Existing Units 5 0 0 0 0 5 } M New Spring Trails Residential Units 0 63 71 83 67 284 k 0) C Total Annual Units 5 63 71 83 67 289 Q Total Cumulative Units 5 68 139 222 289 N B. Assessed Valuation Current Valuation z $2,375,959 Phase 1a @$450,000 per Unit $28,350,000 = Phase 1 b @$475,000 per Unit $33,725,000 Phase 2a @$500,000 per Unit $41,500,000 L CL Phase 2b @$525,000 per Unit $35,175,000 Total Annual Valuation $2,375,959 $28,350,000 $33,725,000 $41,500,000 $35,175,000 $141,125,959 Total Cumulative Valuation $2,375,959 $30,725,959 $64,450,959 $105,950,959 $141,125,959 CV Re C. Projected Property Tax v Annual 1 Percent Property Tax Lew $23,760 $283,500 $337,250 $415,000 $351,750 $1,411,260 _ (@ 1%of Valuation) C Annual General Fund Property $3,904 $46,583 $55,415 $68,191 $57,798 $231,892 (@ 16.43%of 1 Percent Levy) Total Cumulative Projected Property Tax $3,904 $50,488 $105,903 $174,094 $231,892 V D. Projected Property Tax In Lieu VLF Total Annual Valuation for Property Tax In Lieu VLF' $0 $28,350,000 $33,725,000 $41,500,000 $35,175,000 $138,750,000 0) M Total Cumulative Valuation for Property In Lieu VLF $0 $28,350,000 $62,075,000 $103,575,000 $138,750,000 C 0 Total Cumulative Projected Property In Lieu VLF $0 $42,809 $93,733 $156,398 $209,513 = (@$1,600 per$1,000,000 Assessed Valuation f0 tL I Note: 1. Phasing and valuation for the Spring Trails Specific Plan are provided by J.P.Weber Group. a 2. Current valuation is based on the 2012 tax roll values as presented in Table 2-3. O 3. Property tax in lieu of vehicle license fees(VLF)is projected based on the increase in assessed valuation in a jurisdiction. Per State law,when +=' an annexation occurs the existing valuation in the annexing area cannot be used in adjusting the amount of assessed valuation in the annexing K City. Therefore,the current valuation of$2,314,736 is not included in the projection of property tax in lieu of VLF. Q C Sources: Stanley R.Hoffman Associates,Inc. Q J.P.Weber Group,May 2013 N L ''CL v/ �c G U j.+ w Q Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 8 Plan for Services and Fiscal Packet Pg. 581 i dOONOWANIONNO� 7.C.b Table 2-4 Estimated Existing Assessed Valuation: 2013 Tax Roll Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino Parcel Assessor Assessed Value Location Tax Rate Area Parcel Number Acres Land Improvement Total Land Type Sprina Trails Specific Plan Parcels to be Annexed ( Phase 2 107149 0348-071-05-0000 5.00 $6,365 $0 $6,365 Single Family Residential-Vacant Phase 2 107149 0348-071-06-0000 20.00 $29,446 $0 $29,446 Single Family Residential-Vacant 5 Phase 2 107149 0348-071-07-0000 5.00 $6,365 $0 $6,365 Single Family Residential-Vacant 4 Phase 2 107149 0348-071-09-0000 90.75 $94,782 $0 $94,782 Single Family Residential-Vacant Phase 2 107162 0348-071-10-0000 40.00 $55,933 $0 $55,933 Public Facilities = ( Phase 2 107150 0348-101-50-0000 12.60 $38,614 $130,729 $169,343 Single Family Residential O Phase 1 107150 0348-111-03-0000 36.00 $259,200 $0 $259,200 Single Family Residential-Vacant Phase 1 107150 0348-111-04-0000 4545 $61,374 $0 $61,374 Single Family Residential-Vacant d Phase 1 107014 0348-111-07-0000 28.92 $29,446 $0 $29,446 Single Family Residential-Vacant = Phase 1 107150 0348-111-08-0000 33.50 $223,200 $0 $223,200 Single Family Residential-Vacant = Phase 2 107150 0348-111-30-0000 9.20 $47,110 $0 $47,110 Single Family Residential-Vacant Q Total Specific Plan 326.42 $851,835 $130,729 $982,564 to Outside Parcels to be Annexed L. Phase 1 107150 0348-111-09-0000 4.30 $1,027 $0 $1,027 Single Family Residential-Vacant Phase 1 107150 0348-111-36-0000 10.37 $57,214 $225,716 $282,930 Single Family Residential IM Phase 1 7010 0348-111-47-0000 2.92 $90,000 $203,000 $293,000 Single Family Residential a Phase 1 7010 0348-111-48-0000 2.94 $53,110 $222,540 $275,650 Single Family Residential i- Phase 1 7010 0348-111-49-0000 2.93 $81,600 $325,520 $407,120 Single Family Residential Phase 1 7010 0348-111-50-0000 2.92 $133,668 $0 $133,668 Single Family Residential-Vacant Total Outside 2638 $416,619 $976,776 $1,393,395 N Total Project 352.80 $1,268,454 $1,107,505 $2,375,959 M Note: 1. Based on discussion with the San Bernardino LAFCO Executive Director,all of the outside parcels to be annexed are currently located in the unincorporated County area and the TRA 7010 is incorrectly identified on the tax roll for four of these parcels. C Sources: Stanley R.Hoffman Associates,Inc. J.P.Weber Group N Spring Trails,Tentative Tract Map No.15576 V San Bernardino County,Office of the Assessor,Property Information System,2013 Roll Values San Bernardino County Local Agency Formation Commission(LAFCO),May 2013 ` d L O The following summarizes the average values per unit by Phase provided by the project FL developer: _I 0 • Phase 1 a $450,000 per unit x • Phase lb $475,000 per unit = • Phase 2a $500,000 per unit Q • Phase 2b $525,000 per unit M LL r Projected Property Tax = L The City General Fund will receive property tax at about 16.43 percent of the basic one percent property tax levy on assessed valuation, as discussed in the Chapter 6 fiscal assumptions. As E shown in Panel C of Table 2-3, property tax to the City General Fund for the current assessed valuation upon annexation is projected at $3,904. As residential units are completed in Phase la Q (Year 2), property tax is projected at $50,488. Projected property tax to the General Fund increases to $105,903 in Phase 1 b (Year 3). By Year 4,property tax is projected at $174,094 and at buildout of the project property tax is projected at$231,892. Stanley R. Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29, 2014 9 Plan for Services and Fiscal Packet Pg. 582 7.C.b Projected Property Tax In Lieu VLF The City General Fund will also receive property tax in lieu of vehicle license fees (VLF) based on the increase in assessed valuation in the City. Per State law, when an annexation occurs the existing valuation in the area that is being annexed cannot be used in adjusting the base amount of assessed valuation in the annexing City. The City will receive property tax in-lieu of VLF _ based on the change in its gross assessed valuation of taxable property for new development in f the annexed area. As shown in Appendix Table B-5, the property tax in lieu of VLF in the City o is projected to increase at $1,510 per million dollars of new assessed valuation (AV). x a� As shown in Panel D of Table 2-3, no property tax in lieu VLF is projected for existing valuation y in Year 1 per State law. By Year 2 property tax in lieu VLF is projected at $42,809 and L increases to $93,733 by Year 3. As shown in Panel D of Table 2-2, property tax in lieu VLF is E projected at $156,398 by Year 4 and at $209,513 after buildout (Year 5) of the Spring Trails U) N le project. M 2.3 Sales and Use Tax Sales and use tax is projected for the retail taxable sales that will be captured in the City from N off-site purchases made by the future residents of the Spring Trails Specific Plan. The fiscal analysis assumes that the people living in the homes in the 26-acre area outside the Spring Trails Cn L project and the residents of the existing home on the Spring Trails site are already making 12 _ co purchases in the City. Therefore, no off-site sales and use tax is projected for the existing units. ai 0 Off-site retail sales and use tax from taxable purchases made by future Spring Trails Specific cc X Plan residents is projected based on the resident's estimated household income and estimated c taxable retail purchases made in the City. Household income is estimated at 25 percent of y average housing value based on a mortgage cost analysis by Stanley R. Hoffman Associates. as Based on the U.S. Bureau of Labor Statistic, Consumer Expenditure Survey, the fiscal analysis c a estimates the Spring Trails' residents will generate total taxable retail purchases at about 32 u percent of household income. E Sales and Use Tax a As shown in Table 2-5, estimated annual off-site retail sales and use tax from taxable purchases made by future Spring Trails Specific Plan residents are projected at $29,650 after buildout. This estimate is based on total household income projected at about $33.30 million after buildout Stanley R. Hoffman Associates, Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 10 Plan for Services and Fiscal Packet Pg. 583 7.C.b Table 2.5 Estimated Off-Site Sales and Use Tax by Project Residents Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2014 Dollars) Year 2 Year 3 Year 4 Year 5 `. Category Year 1 (Phase 1a) (Phase 1b) (Phase 2a) (Phase 2b) Total A. ANNUAL PROJECTIONS 3 Annual New Residential Valuation $0 $28,350,000 $33,725,000 $41,500,000 $35,175,000 $138,750,000 Annual Household Income NED 24%of household valuation)' $0 $6,804,000 $8,094,000 $9,960,000 $8,442,000 $33,300,000 Annual Retail Taxable Sales(0b 32%of household income) $0 $2,177,280 $2,590,080 $3,187,200 $2,701,440 $10,656,000 = O Annual Projected Off-Site Retail Taxable Sales Captured in City $0 $544,320 $647,520 $796,800 $675,360 $2.664,000 tC (@25%capture) X Annual Proiected Sales and Use Tax to City = Sales Tax(@ 1%of taxable sales) $0 $5,443 $6,475 $7,968 $6,754 $26,640 = Use Tax(@ 11.3%of sales tax) 0 615 732 900 763 3 010 Q Total Projected Sales and Use Tax $0 $6,058 $7,207 $8,868 $7,517 $29,650 y Allocation of Annual Total Proiected Off-Site Sales and Use Tax l Sales and Use Tax(@ 75%of total sales and use tax) $0 $4,544 $5,405 $6,651 $5,638 $22,238 Property Tax in Lieu of Sales Tax(@ 25%of total sales and use tax) 0 1514 1 802 2 217 1.879 7 412 Total Sales and Use Tax $0 $6,058 $7,207 $8,868 $7,517 $29,650 = B. CUMULATIVE PROJECTIONS CL Cumulative Sales and Use Tax $0 $6,058 $13,265 $22,133 $29,650 N Allocation of Cumulative Total Projected Off-Site Sales and Use Tax N Sales and Use Tax(@ 75%of total sales and use tax) $0 $4,544 $9,949 $16,600 $22,238 Property Tax in Lieu of Sales Tax(@ 25%of total sales and use tax) 0 1 514 3 216 5 533 7,412 M Total Sales and Use Tax $0 $6,058 $13,265 $22,133 $29,650 Note: 1. Based on Consumer Expenditure Survey data,household income is estimated at about 24 percent of residential valuation. _ 2. As of July 1,2004,the State has reduced the local sales tax allocation by 25%,and replaced this 25%reduction of sales tax with a dollar-for-dollar allocation of local property tax from County ERAF funds. LL N Sources: Stanley R.Hoffman Associates,Inc. Bureau of Labor Statistics,Consumer Expenditure Survey V d L (24 percent of residential valuation of about $138.75 million). At 32 percent of household ° income, the projected retail taxable purchases made by Spring Trails' residents are projected at aj about $10.66 million after buildout. The fiscal analysis assumes that 25 percent of the retail c taxable purchases, or about $2.66 million will be made annually in the City. At one percent of the estimated captured taxable sales of about $2.26 million, sales tax is U) projected at $26,640 after buildout. At the City average use tax rate of 11.3 percent of sales tax, L an additional $3,010 of use tax is projected after buildout. Total sales and use tax captured in the co a City by the future residents of Spring Trails is projected at $29,650 after buildout. Based on the u _ projected residential valuation for each Phase, the off-site sales and use tax from future residents E is projected to increase from $6,058 in Year 2 to $29,650 by Year 5. a Q Stanley R. Hoffman Associates,Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 11 Plan for Services and Fiscal Packet Pg. 584 7.C.b CHAPTER 3 PUBLIC FACILITIES BEFORE AND AFTER ANNEXATION This chapter describes the existing and anticipated future service providers for the proposed Spring Trails Annexation project area. The level and range of the services for the annexation area are described, if they are known. The following services are detailed in this chapter: a • General Government • Fire and Paramedic o • County Sheriff and Public Safety x • Library = • Parks and Recreation a • Animal Control • Street Lighting • Landscape Maintenance c • Water a Cn • Sewer N • Transportation • Flood Control and Drainage • Utilities c • Schools U- • Solid Waste Management • Health and Welfare 2 d Cn Table 3-1 presents current and anticipated service providers in the Spring Trails annexation area. `o 0 In many cases, such as general government, community development, economic development, a o. fire and paramedic, and sheriff/police, among others, responsibilities shift from the County of cl San Bernardino to the City of San Bernardino. Other services, like water, sewer, and utilities, x d remain unchanged before and after annexation. These changes are detailed in subsequent Q sections of this chapter. 3.1 General Government = L CL Before Annexation The County of San Bernardino provides general government services, including: all Administrative services, Community Development services, and Economic Development services to the annexation area. a After Annexation After the annexation, the City of San Bernardino will provide the general government services Stanley R. Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29, 2014 12 Plan for Services and Fiscal Packet Pg. 585 i 7.C.b Table 3-1 Current and Anticipated Service Providers in the Spring Trails Annexation Area Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino Service Type Current Service Provider Anticipated Service Provider General Government-Administrative N Services: d 7 Finance Division County of San Bernardino City of San Bernardino iS Human Resources Division County of San Bernardino City of San Bernardino d Business Registration County of San Bernardino City of San Bernardino Community Development: O f Planning County of San Bernardino City of San Bernardino Building&Safety County of San Bernardino City of San Bernardino M Code Compliance County of San Bernardino City of San Bernardino Police Department X d San Bernardino County Fire Protection District = Fire and Paramedic (SBCFPD) San Bernardino City Fire Department(SBFD) _ Q N Sheriff/Police County of San Bernardino Sheriffs Department City of San Bernardino Police Department Library County of San Bernardino Library District City of San Bernardino Public Library Parks and Recreation: Local Facilities County of San Bernardino City of San Bernardino Regional Facilities County of San Bernardino County of San Bernardino = Contract with City of San Bernardino Animal Q Animal Control Control City of San Bernardino Police Department Street Lighting City of San Bernardino City of San Bernardino Public Works Department N Landscape Maintenance Forest/Natural HOA Water: M City of San Bernardino Municipal Water Dept. City of San Bernardino Municipal Water Dept. Domestic Water (SBMWD) (SBMWD) City of San Bernardino Municipal Water Dept. City of San Bernardino Municipal Water Dept. Recycled Water (SBMWD) (SBMWD) _ City of San Bernardino Municipal Water Dept. City of San Bernardino Municipal Water Dept. U. Water Quality SBMWD SBMWD d V Sewer City of San Bernardino Public Works Department' City of San Bernardino Public Works Department j Transportation: d Freeways and Interchanges Cal Trans Cal Trans Arterials and Collectors San Bernardino County-Public Works City of San Bernardino Public Works Department w C Local Roads San Bernardino County-Public Works City of San Bernardino Public Works Department Transit Omnitrans Omnitrans I Flood Control and Drainage: C O Local Facilities San Bernardino County Flood Control District HOA X Regional Facilities San Bernardino County Flood Control District San Bernardino County Flood Control District d C Utilities: Cable/Internet Provider/Phone Charter Communications Charter Communications Q Telephone Verizon Verizon N Power Southern California Edison Southern California Edison cC Natural Gas Southern California Gas Company Southern California Gas Company ` H San Bernardino City Unified School District San Bernardino City Unified School District Schools (SBCUSD) (SBCUSD) C San Bernardino County Solid Waste Management L Solid Waste Management Division City of San Bernardino Public Works Department Q- N San Bernardino County Department of Public San Bernardino County Department of Public Health and Welfare Health Health O E Note: 1. The City of San Bernardino Public Works Department currently provides sewer services to four lots in the annexation area; two lots have septic tanks. Sources: Stanley R.Hoffman Associates,Inc. Q City of San Bernardino,Website Spring Trails Specific Plan,March 4,2013 Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 13 Plan for Services and Fiscal Packet Pg. 686 7.C.b which include administrative services as well as General Governance, Community Development and Economic Development. The six lots outside of the Spring Trails Specific Plan area would receive general government services from the City of San Bernardino upon annexation. 3.2 Fire and Paramedic w N Before Annexation a Currently, the annexation area is in a State Responsibility Area (SRA) as shown in Figure 3-1, X _ where CAL FIRE is responsible for fire and emergency response services. The area is also serviced by San Bernardino County Fire Station Number 2 (Devore Station). Local emergency I c response services are provided to the six lots outside of the Spring Trails Specific Plan area by y the City of San Bernardino Fire Department. No water facilities are available to serve fire protection in the project area. _ L 'CL vI After Annexation N le The San Bernardino City Fire Department (SBFD) will be the service provider for fire M prevention, protection and EMS, i.e. paramedic services after annexation. Water facilities for fire protection will be owned and operated by the San Bernardino Municipal Water Department. N There are twelve fire stations in San Bernardino; Station 232, located at 6065 Palm Avenue, is the closest(approximately 1 mile)to the Spring Trails project site, as shown in Figure 3-2. Cn L. 0 All water facilities, hydrants, and water systems for fire protection in the area shall meet the water flow demands and be installed prior to development. All previous agreed upon egress for =i 0 the project site that has been approved in the Environmental Impact Report shall be in place prior X to construction. This includes the primary and secondary egress outlets. a The City Fire Department also has mutual joint response agreements with the cities of Colton, Rialto, the San Bernardino County Fire Department, and the U.S. Forest Service.' The six lots outside of the Spring Trails Specific Plan area would continue to receive fire and paramedic Q, services from SBFD upon annexation. as E 3.3 Sheriff/Police Before Annexation a The San Bernardino County Sheriff-Coroner's Department provides public safety services to the unincorporated areas. The County Sheriff operates from an office in the City of San Bernardino ' City of San Bernardino, General Plan,2005 Stanley R. Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29, 2014 14 Plan for Services and Fiscal Packet Pg. 587 F TI - O Z. co h o Q C .. t /• CL Y�.1 f' M 0 C14 V C 4�+ p v cc rte. N +a �� c m L�J /fff �` �E' f/y • N CC LM iTL cc Cn M 0 aA �/. X CO CL _ X C N Y d .It E cc r r Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 15 Plan for Services and Fiscal AnnIvQiQ Packet Pg. 588 j 7.C.b Figure 3-2 City Fire Protection Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino Cr Spring Trails Site _ 0 x m c c Q N IM 0. k Are , ate`J 4 r U- �. s 2 7 i.y �.. r.* 0 x` Y— L- 4 � ai r- 0 Station 232(City) d w Q L Sources: Stanley R. Hoffman Associates, Inc. c Google Earth Pro Q U) a� E is Q Stanley R. Hoffman Associates,Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 16 Plan for Services and Fiscal Packet Pg. 589 7.C.b at 655 East Third Street. The Sheriffs Department and the City Police Department provide mutual backup services upon request within both the City and unincorporated areas. The California Highway Patrol in San Bernardino provides traffic patrol on State Highways within the unincorporated areas of the County. The Highway Patrol can also provide emergency w response backup to the City Police and the County Sheriff upon request. Cr After Annexation W _ After the annexation, the City of San Bernardino Police Department will be providing the public . X safety services for Spring Trails and the rest of the annexed area. The area is served by a main = police station, located at 710 North D Street, and four designated geographical patrol districts N (Northwest, Northeast, Southwest, and Southeast). The project site belongs to patrol beat B1 in the Northwest Patrol District, as shown in Figure 3-3. The San Bernardino Police Department = EL Q. maintains a ratio of approximately one sworn officer for every 820 residents. Cn N The City Police Department operates under a mutual aid agreement with police agencies in the M surrounding cities that allows use of up to fifty percent of adjacent agency resources upon _ request and for automatic response within zones of mutual aid. The California Highway Patrol in San Bernardino will continue to provide traffic patrol on State Highways within the unincorporated areas. The six lots outside of the Spring Trails Specific Plan area would receive L law enforcement services from the City of San Bernardino Police Department upon annexation. 10 _ 3.4 Library LI 0 Before Annexation I x Currently, the existing households within the annexation area are served by the San Bernardino _ County Library system. However, the nearest County library, the Carter Branch Library is N located at 2630 North Linden Drive in Rialto, and is a driving distance of about 12.2 miles away a� from the annexation area. _ L vI After Annexation u c The Howard M. Rowe Branch Library facility is a branch of the San Bernardino City Library E system. Located at 108 East Marshall Boulevard in the City of San Bernardino, this branch is Q closest to the Spring Trails project site, with a driving distance of about 9.6 miles. The annexation area would continue to receive library services from the City of San Bernardino Branch library upon annexation. The six lots outside of the Spring Trails Specific Plan area Stanley R. Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29, 2014 17 Plan for Services and Fiscal Packet Pg. 590 7.C.b Figure 3.3 City of San Bernardino Police Department: Northwest District Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino San Bernardino y � � � � • "' Police Department d t -, _ s PR. ,, SITEf ,.r. o r Y.,�� 1'•. �,V n:,., ,t :^`•"„'—, at. _ �. '�' NayEhwestDistrict M I- ,,, 1'I - + '^._.� ,,. ;�r 166eat System K t { r 1. HMVY 1E l lr ,f r z --�i .`} ''• f �,`_``,y iii. .r'S' ,`,—. n,, ' -.r, .-- Q 0`'`��;, f„�' �- fi` s `••ter""�' 'fh-�—a� _ .. 4s Y xW... �! i _j tit CC V Cn �- — E►N6►►LAN AVE 4J W W6HLA IDA1fE' O rem _ r, WardwWrK MI SOr641eW the iL 1 ` msmewemna;Cr a mb m+o am metes 1 na teexmre alb[es o er- r' ¢gem stay a emNV a Tns = aasmm nswar me O M.Good 50338 d C Sources: Stanley R. Hoffman Associates, Inc. Q City of San Bernardino, Police Department N LL r ♦♦Q�. V/ J.+ E V .V a Stanley R. Hoffman Associates, Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 18 Plan for Services and Fiscal Packet Pg. 591 7.C.b would also receive library services from the City of San Bernardino Branch Library upon annexation. 3.5 Parks and Recreation Before Annexation N The County Regional Parks Department provides regional park services to all residents within Cr the County, including unincorporated areas. The County Regional Parks system includes the W _ following parks: Glen Helen, Yucaipa, Lake Gregory, Cucamonga, Guasti, and Prado. The . X closest regional park is Glen Helen Regional Park which has various recreation areas with = amenities for fishing, boating, and picnicking. However, the County does not provide local park Q N services, and, currently, there are no local parks within the annexation area. After Annexation a Cn The City of San Bernardino General Plan indicates that there are a total of 52 developed parks N and recreational facilities in the City. There are a variety of different types of parks, including: M 19 neighborhood, 10 community, 17 mini-parks, 3 regional parks, and 3 special facilities. The parks contain a broad range of facilities; including children's play equipment, tennis and N volleyball courts, and athletic fields. The special facilities include community buildings and senior centers. Al Guhin Park, located at 3650 Little League Drive, is the closest City park to the annexation area(approximately 1.3 miles). w Additionally, the Spring Trails Specific Plan provides parks and open space that are meant to function as recreational opportunities, buffers, visual landmarks and interconnecting trails. The X facilities will consist of community trails, equestrian/pedestrian trails and hiking trails. The c proposed parks include two dual-use neighborhood parks (meaning that the parks also serve as y water detention basins), a dog park and a thematic garden park with amenities, as shown in a� Figure 3-4. _ •L CO The City of San Bernardino utilizes a park acreage standard of five acres per 1,000 residents. The as Spring Trails development plans to develop and reserve 246.3 total acres of public parks, private E U parks, natural open space, and homeowner maintained open space, exceeding the City's d requirements. Two neighborhood parks are planned for Spring Trails, which would total 7.0 acres; they would also serve as water detention basins. However, both public and private parks will be maintained by the Spring Trails Homeowner Association(HOA) or Landscape and Stanley R. Hoffman Associates, Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 19 Plan for Services and Fiscal Packet Pg. 592 i 7.C.b — x y Y 8 w 8 r UC O U m Cr h • Eg C • • • !N G� �E O X (D cc cc IM a f' tt ` t 0 -0 Q. v.v • w 7„ o ..� CO c r C CU d� fit. M.. ,r '•' .. • � ,, w N E ,_ • �, q �, N IRT M 0 — G1 °' • / as U AT 4— A. t x ? - N L tl f: Q CO X cc �. _ `Co I • N • X CL fm 4'� • p� fn N Cr ,a I v L � CF✓� �.: h pia ,^ 7 ��, .-e,� 4 "1n,. .a,a„.. •Mae%- ; S.. 1 _ 1 Stanley R. Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29, 2014 20 Plan for Services and Fiscal UnIllsis Packet Pg. 593 7.C.b Lighting Maintenance District (LLMD). The six lots outside of the Spring Trails Specific Plan area would be served by the City of San Bernardino's park system upon annexation. 3.6 Animal Control Before Annexation Currently, the annexation area is serviced by the City of San Bernardino's Animal Control on a a contract basis. Animal Control operates under the San Bernardino Police Department and is _ responsible for animal licensing, dead animal pickup, loose animal investigations, animal shelter X management, and other services. _ a After Annexation y The agency will continue to provide services to the area after annexation. The six lots outside of f= a� the Spring Trails Specific Plan area would receive animal control services from the City of San n Cn Bernardino Police Department upon annexation. N It 3.7 Street Lighting Before Annexation Street lighting is a service provided to the area by Southern California Edison. However, the N street lighting only extends to the southern border at Meyers Road, and no street lighting exists it 0 within the annexation area. Cn L- 0 4- After Annexation = Upon annexation, street lighting in the project area will be provided by Southern California .1 0 Edison, as specified in the City's General Plan, through a lighting and landscaping district. The cc X six lots outside of the Spring Trails Specific Plan area would not experience changes in service a upon annexation. N L 3.8 Landscape Maintenance Before Annexation Q U) Within the annexation area, the existing six lots do not have any significant landscaping. The a� County of San Bernardino is responsible for road pavement and minimal landscaping E maintenance. a After Annexation Upon annexation and development, significant landscaping amenities will be added to the Spring Trails annexation area. Maintenance within the Specific Plan Area would be managed by the Stanley R. Hoffman Associates, Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 21 Plan for Services and Fiscal Packet Pg. 594 7.C.b homeowners association (HOA). Figure 3-5 shows the landscape zones as presented in the Spring Trails Specific Plan. The six lots outside of the Spring Trails Specific Plan area would not experience changes in service upon annexation. 3.9 Water w Before Annexation 3 a Currently, the San Bernardino Municipal Water Department (SBMWD) provides domestic and W _ recycled water, and maintains water quality for the existing development in the annexation area. X No water facilities are available to serve the Spring Trail project. Currently, the six lots outside = of the Spring Trails Specific Plan area receive water service from the SBMWD. N L After Annexation Upon annexation, the SBMWD would provide water services to Spring Trails and currently L c. Cn provides service to pressure zones ranging from 1,249 feet to 2,300 feet. Spring Trails lies N Ict between the 2,300 to 3,000-foot pressure zones. The nearest existing reservoir is the Meyers Canyon Reservoir, which is within the 2,100-foot pressure zone, but is not adequate for buildout E of Spring Trails or Verdemont Heights. Therefore, water will be supplied to Spring Trails from lower elevations by a combination of expanding and improving the off-site water system and the provision of on-site reservoirs and transmission lines.2 Figure 3-6 shows the conceptual water in L plan for Spring Trails. The six lots outside of the Spring Trails Specific Plan area would ° C continue to receive water services from SBMWD upon annexation. ai 3.10 Sewer X Before Annexation c c Sewer service is currently provided by the City of San Bernardino Public Works Department to N four lots in the annexation area; two lots have sewer services via septic tanks. a� After Annexation Q Cn The Spring Trails project is within the City of San Bernardino Public Works Department's d sanitary sewer service area and would be maintained by the City. The City's engineering sewer E capacity study concluded that the existing sewer system has the capacity to accommodate the Q Spring Trails development. 2 Montecito Equities,Spring Trails Specific Plan, October 2012,p. 3-101 Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 22 Plan for Services and Fiscal Packet Pg. 595 7.C.b m 7- C C N y 0 y V N x us y p° o � N K Z H K IL 2. cc cts IM yp 0 ®, X O LL n F t M N r, as V _V J i� •+ LO M cc d xM m ca N N Rr ti `► Cn Cn n •� � � i ^�► t � n t 4� �r r �cc tM c �. CL co Cn as Cn a N " O N w. , .� 7 ��. • .•� ,. ',_ � �w.,,�.,cam ..��, f ' �„� � y d A CON g � kp R� ,.�•' yr ' !'y, * "6 '� It, r Stanley R. Hoffman Associates, Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 23 Plan for Services and Fiscal Packet Pg. 596 7.C.b i I i I Iu N N N N N N n 0 f n n z o o a ° O o o ° I. a N o °o E d .r g f CIO c cc Cq b1 � `1�� w •jj( 'qtr' L d N II lei e}' d cc cc .a cc R d oil "� •`'" V I c c nal i6 NJ CL ° {s V 4) ;�, d CO �O L f ' 'a A�Op M U w 0)0- a cc N A gr� a a y� U ( �. �.� �, k 4M J�l j 2 L y_ ��'' 'y' x �'O�dig'.. - �. � , �1 ��� V .� CL cc IYO 001 tM a� 'ate Q q x w E Stanley R. Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29, 2014 24 Plan for Services and Fiscal Packet Pg. 597 As shown in Figure 3-7, Spring Trails would connect to the City's existing 10-inch sewer line located on Little League Drive, which connects to a major interceptor system to the south and is eventually treated in the San Bernardino Water Reclamation Plant operated by San Bernardino Municipal Water Department. The only offsite improvement that may be required is North Little League Drive, which may upgraded from an 8" to a 10" line depending upon the ultimate slope rr as determined in final engineering.3 The six lots outside of the Spring Trails Specific Plan area would not experience changes in sewer service upon annexation. o �a X 3.11 Transportation = _ Before Annexation a N Current transportation services for the City of San Bernardino include freeways and interchanges serviced by Cal Trans; arterials and collectors serviced by the County Public Works Department; _ L Q. local roads also serviced by the Public Works Department of San Bernardino County; and public cn transit serviced by Omnitrans. The closest Omnitrans bus stop to the annexation area is at M Kendall Drive and Palm Avenue with a driving distance of about 2.2 miles. After Annexation Cal Trans and Omnitrans will continue to provide their services post annexation for arterials, collectors and public transit. All on-site street local roads will be maintained by a homeowners co L association. The developer will be responsible for improvements of all necessary public streets, ° c both on- and off-site, as shown in Figure 3-8. The six lots outside of the Spring Trails Specific a i Plan area would continue to use transportation services from Omnitrans upon annexation. r o R X 3.12 Flood Control and Drainage = Before Annexation a Currently, the drainage area to which Spring Trails belongs flows into Cable Canyon, then into Cable Creek, then into the Devil Creek Diversion Channel, then into the Lytle Creek Wash, and = 'i Q eventually into the Santa Ana River. Currently, there are no local flood control or drainage N _ facilities in the annexation area. On a regional level, the San Bernardino County Flood Control District intercepts and manages flood flows through and away from developed areas throughout the County. The District is also responsible for water conservation and storm drain construction. Q s Montecito Equities,Spring Trails Specific Plan, October 2012,p. 3-112 Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 25 Plan for Services and Fiscal Packet Pg. 598 7.C.b d 3 d � s � 0 6 a` d d � ca N Q `., w i 3 U) ca m *w , �" C4 G s' �► �. �x ca x 0)d d Rfa,Ft k� ` ♦ tw d CL U) c c3 N f # M OV l Jr M 0 ca M O ar VI a k ;;• , i E rn Stanley R. Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29,2014 26 Plan for Services and Fiscal Packet Pg. 599 7.C.b HIE � r e c t O I � d m I � k 2' Q �y, ` V _ 9 t R,� •L a LL. ► U) o d ` 04 IN o 00 E M N Q t=.e 7,1. fn M O V •ca M t ;rm.'s, _ CD 0. c J t -- d� U) '� r• it CCS r,y,c '• L V/ q ¢ S y+�C G Stanley R. Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29, 2014 27 Plan for Services and Fiscal Packet Pg. 600 7.C.b After Annexation Upon annexation, flood control and drainage systems would be constructed by the developer and onsite flows would be managed by the HOA. The Spring Trails Specific Plan includes drainage improvements that collect and convey storm flows that would reduce the amount of storm runoff w to levels prior to annexation and development, as shown in Figure 3-9. The existing Cable _ Canyon and Meyers Canyon drainage ways would remain relatively unchanged, except for necessary roadway and infrastructure improvements. On- and off-site stormwater flows would be o Z R collected and routed using catch basin inlets and storm drain systems that would carry water to X c three on-site detention basins, which also serve as parks. The six lots outside of the Spring Trails Q t!1 Specific Plan area would not experience changes in flood control service upon annexation. L 3.13 Utilities as .L CL Before and After Annexation y N Utilities include cable television, internet, telephone, electric power, and natural gas. Currently, RFt M Charter Communications is the cable television and internet service provider. Verizon maintains telephone service to the annexation area. Electricity is provided by Southern California Edison, while natural gas is supplied by the Southern California Gas Company. These service providers are not anticipated to change upon annexation. The six lots outside of the Spring Trails Specific Plan area would continue to receive their current utility services upon annexation. o 3.14 Schools a i Before and After Annexation c Public education in the City of San Bernardino is provided by San Bernardino City Unified c School District (SBCUSD). SBCUSD is the eighth-largest public school district in California Q N with over 54,379 students enrolled at 44 elementary schools, 10 middle schools, 8 high schools and 3 special education schools. Before the annexation, the SBCUSD served the unincorporated = E area. SBCUSD will continue to serve the existing development as well as any future cn w development in the annexation with North Verdemont Elementary School (3555 West Meyers a E Road), Chavez Middle School (6650 North Magnolia Avenue), and Cajon High School (1200 Hill Drive), as shown in Figure 3-10. Palm Avenue Elementary School is also located near the Q annexation area at 6565 Palm Avenue. The six lots outside of the Spring Trails Specific Plan area would continue to receive public educational services from SBCUSD upon annexation. r Stanley R. Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29, 2014 28 Plan for Services and Fiscal Annlvck Packet Pg. 601 7.C.b v d n d v a m = o CC i m ® d C a cc y N a i CD ccU LL. *� ri CM cc c 1 �, Q'O -0 N CJ Cc C M O w- d iN ' ,�� `` a Li O V C m N CD ca a Co ;4 a. O / Y 0 N c �" J a� •M ci r. al 0 W • f c ,a c r / N + + / �T L t, cd X D d Ln IK YS, , CFy A ... � � y Stanley R. Hoffman Associates,Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 29 Plan for Services and Fiscal Packet Pg. 602 i 7.C.b Figure 3-10 Local Elementary, Middle and High Schools San Bernardino City Unified School District City of San Bernardino Cr N d 7 d _ O w O X m c < Spring Trails Site a w�: N L North Verdemont ES =_ CL Palm Avenue ES N Chavez MS le M LL d V d ON L Cajon HS w �a Source: Stanley R. Hoffman Associates,Inc. .I o X CL m c Q N L H c m E ca .r Q Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 30 Plan for Services and Fiscal Packet Pg. 603 7.C.b 3.15 Solid Waste Management Before Annexation The current service provider of solid waste management for the annexation area is the San Bernardino County Solid Waste Management Division, under the Department of Public Works. The division oversees the operation and management of the County's solid waste disposal system, which includes five regional landfills and nine transfer stations. After Annexation R Solid waste collection within San Bernardino and a portion of the unincorporated planning area c is provided by the City of San Bernardino Public Works, Integrated Waste Management Q M Division. In the remainder of the area, solid waste collection is provided by private haulers, Cal Disposal Company, Curran's Rubbish Disposal, Inc. and Jack's Disposal through franchise CL L agreements with the County. The City must adhere to, support, and implement policies created by the County Solid Waste Management Plan. M_ The following are specific to the proposed project: c • During construction Developer and Contractor are to use City of San Bernardino IWMD LL- services in accordance with the City municipal code and rate schedule. d • Upon completion of construction, service is to be provided by the City of San Bernardino IWMD in accordance with the City municipal code and rate schedule. • $1,500.00 from Developer is to be transferred into the IWMD Enterprise Fund to cover o solid waste collection startup costs. r_ • A $250.00 per unit development fee is to be transferred into the IWMD Enterprise Fund. ai • Each home is to be serviced by means of individual curbside collection. The City of San c Bernardino IWMD is not in favor of collection points. • Collection vehicles must be able to provide service without backing up. Dead-end streets require standard cul-de-sacs. • Each home is to have a designated 4 foot by 11 foot space for storage of containers N screened from view of public right-of-way. • Collection for refuse, recyclables and green waste for common areas and parks within the = development to be provided by Homeowners' Association, with all refuse, recyclables Q and green waste conveyed to a single commercial pickup location accessible via standard Cn acceptable means. • Commercial bins are to be stored in a Standard Plan 508 Enclosure at that determined E central location to be serviced by the City of San Bernardino IWMD. Q The six lots outside of the Spring Trails Specific Plan area would receive solid waste services from the City of San Bernardino Public Works, Integrated Waste Management Division upon annexation. Stanley R. Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29, 2014 31 Plan for Services and Fiscal nalusis Packet Pg. 604 7.C.b 3.16 Public Health and Welfare Before and After Annexation The San Bernardino County Department of Public Health currently serves the City for the general public's health and welfare services. The department provides a variety of programs and services that informs and educates the public about health issues. The County Department of Public Health additionally provides public assistance welfare and healthcare needs for all residents within San Bernardino County. There are no anticipated changes in service levels or o costs after the annexation of the proposed project. The six lots outside of the Spring Trails X Specific Plan area would continue to receive public health services from the San Bernardino a N County Department of Public Health upon annexation. LL r _ •L Q N N M R _ N d V L d N L O C to G. i _ O 'w t6 X d C C Q N LL r _ I^Q vI C E V y Q Stanley R. Hoffman Associates,Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 32 Plan for Services and Fiscal AnnIvziz Packet Pg. 605 7.C.b CHAPTER 4 PAYING FOR PUBLIC FACILITIES AND INFRASTRUCTURE 4.1 Spring Trails Facilities and Infrastructure Table 4-1 presents the list of infrastructure improvements for the Spring Trails Specific Plan. r The majority of the infrastructure will be constructed by the project's master developer with a interior neighborhood walls and fences constructed by merchant builders. Table 4-1 also identifies the jurisdiction, special district or private association responsible for maintenance of o each facility and the ownership of each facility. The projected annual fiscal impacts to the City for provision of services to the Spring Trails project are presented in Chapter 5. Q N 4.2 City of San Bernardino Processing and Development Impact Fees While the developer is responsible for constructing the facility and infrastructure improvements a for the Spring Trails Specific Plan, the developer will also pay one-time development impact N N fees (DIF) to offset the additional public capital costs required of new development. If the M V developer constructs any facilities covered by DIFs, the developer will receive credit toward construction costs for an equivalent amount of DIF fees. As shown in Table 4-2, one-time U_ d processing and development impact fees for Spring Trails are estimated at about $12.8 million. � Community Development fees are approximately $4.1 million of the total amount. N 0 4.3 Schools = There is a one-time School Impact Fee of$4.31 per square foot for new, single-family residential �- i c development in the City of San Bernardino. At an average of 3,200 square feet of living space M per new, single-family residential unit, the cost per unit is estimated to be $13,792. With a total c of 284 residential units, the estimated school impact fee for the Spring Trails development totals a N approximately $3.9 million. a� 4.4 Utilities c CL Cn Cable television, internet, power, and gas utilities are enterprise services, where fees are determined by each company's rate structure. E 4.5 Roads and Drainage a The local circulation systems fee is $233 per unit, while the regional circulation systems fee is $2,435 per unit, as shown in Table 4-2. With 284 units, local and regional fees would total $757,695 for the development. Stanley R. Hoffman Associates,Inc. Spring Trails Annexation,City of San Bernardino July 29,2014 33 Plan for Services and Fiscal Packet Pg. 606 7.C.b Table 4-1 Spring Trails Facilities and Infrastructure Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino Type Developed By Maintained By Owned By Streetscape d Primary and Secondary Entry Roads Master Developer City City 3 Primary and Secondary Local Roads and Cul-de-sacs Master Developer HOA HOA y Entry Features/Landscaping Master Developer HOA HOA Street Lighting Master Developer SCE/LLMD LLMD/HOA c Community Walls and Fences Master Developer HOA HOA w Interior Neighborhood Walls and Fence Guest Builder Homeowner Homeowner d Parks and Open Space = Private Parks Master Developer HOA/LLMD HOA/LLMD Q Public Parks Master Developer HOA/LLMD City N Trails Master Developer HOA/LLMD City Detention Basins Master Developer HOA/LLMD HOA/LLMD Cable Creek and Meyers Open Space Areas Master Developer HOA/LLMD City Fuel Modification Zone A Master Developer LLMD/Homeowner Homeowner E Fuel Modification Zones B and C Master Developer LLMD HOA/Homeowner CL Infrastructure N Drainage Systems(off-site) Master Developer City City Drainage Systems(on-site) Master Developer HOA HOA Sewer Systems(on-site) Master Developer City City Water Systems(on-site and off-site) Master Developer/SBMWD SBMWD SBMWD Nonpotable Water Systems(on-site and off-site) Master Developer/SBMWD SBMWD SBMWD c Note: 1. LLMD=Landscape and Lighting District or special maintenance district y HOA=Homeowners'Association(Master or Neighborhood) �? SBMWD=San Bernardino Municipal Water Department it Certain facilities and improvements may be subject to reimbursement agreements. d N 6. Sources: Stanley R.Hoffman Associates,Inc. ,0 Montecito Equities,Ltd.,Spring Trails Specific Plan,October 2012 = San Bernardino Municipal Water Department M CL c I 0 R X a� c c Q w M F_ >a c M Cn c m E t cp y rr Q Stanley R. Hoffman Associates, InC, Spring Trails Annexation,City of San Bernardino July 29, 2014 34 Plan for Services and Fiscal Packet Pg. 607 7.C.b III Table 4-2 Summary of Spring Trails City Processing and Development Impact Fees Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2014 Dollars) Fee Category Per Unit Total N d Project Summary a Square Footage(Living Space) 3,200 y Square Footage(Garage) 450 Total Number of Units 284 C O at Building&Safety Fees' d Building Permit $770 $218,680 Plan Check $471 $133,693 Q Miscellaneous $120 $34,080 y Subtotal $1,361 $386,453 Community Development Fees 3 Aquatic Facilities $326 $92,615 C Cultural Development $3,000 $852,000 L Library Facilities $638 $181,161 CL Public Meeting Facilities $1,090 $309,429 Parkland and Open Space $9,518 $2,703,072 Subtotal $14,571 $4,138,278 Public Safety Fees' Fire Suppression $792 $224,954 Law Enforcement 639 $181,496 Subtotal $1,431 $406,449 ti Engineering Fees' to d Local Circulation Systems $233 $66,155 v Regional Circulation Systems $2,435 $691,540 Storm Drain $3,926 $1,114,958 4) Verdemont(Chestnut Drainage Fee--$0.2991 sq.ft.) $957 $271,731 ` Verdemont(Palm Box Culvert/Signal--$0.023/sq.ft.) 74 $20,902 O Subtotal $7,624 $2,165,287 Water&Sewer° a.L City of San Bernardino =I Sewer Connection&Inspection(2 BR/2 BA Home) $2,128 $604,290 O City of San Bernardino Municipal Water Dept. +� Sewer Capacity $3,500 $994,000 k Water Connection(3/4"x 3/4") $7,460 $2,118.640 C Subtotal $13,088 $3,716,930 s= Q Total Excluding Verdemont CFD 1033 In-Lieu Fee $38,075 $10,813,397 N CFD No.1033(Verdemont)Residential In-Lieu Fee $7,294 $2,071,501 i Total Development Impact Fees $45,369 $12,884,897 ~ t31 C L Note: 1. The analysis does not include the following:applicable fee credits,potential CFD/AD In proceeds or potential impact of a Development Agreement,Mitigation Agreement,SB 50 Agreement,or similar agreement. C 2. Represents information from Montecito Equities,Ltd. a) 3. Represents the applicable fees per the City of San Bernardino. 4. Represents the applicable water fees per the City of San Bernardino Municipal Water v Department. r **Note that per the Conditions of Approval,upgrades and construction of new water system Q facilities will need to be completed in order for the Water Department to be able to serve the Tract(i.e.,booster pump stations,2,300 ft.level reservoir,etc.) 5. Verdemont CFD 1033 In-Lieu Fee Fiscal Year 2012-2013. Source:Stanley R.Hoffman Associates,Inc. Montecito Equities,Ltd.,Spring Trails Fiscal Revenue Summary,January 14,2013 Stanley R. Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29, 2014 35 Plan for Services and Fiscal Packet Pg. 608 7.C.b 4.6 Water The developer is responsible for funding their share of the required water facilities to include, but not limited to reservoirs, booster stations, and transmission mains. Once the major facilities are complete and conveyed to the San Bernardino Municipal Water Department (SBMWD) for operation to serve water to the new pressure zones, the developer is then responsible to construct distribution facilities to provide water to the proposed housing in the project. 0 M X m C: _ a N L _ 'L C1 N N It M C N d V L Cn L 0 - _ x m c a N L H _ C2. a� C: d E t U f0 w r.+ Q Stanley R. Hoffman Associates, Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 36 Plan for Services and Fiscal Packet Pg. 609 7.C.b CHAPTER 5 FISCAL IMPACTS This chapter describes the fiscal analysis of the Spring Trails Specific Plan. Fiscal impacts are first presented to the City of San Bernardino General Fund followed by the projected recurring w revenues to the City's Gas Tax Fund. Fiscal impacts are shown in constant 2014 dollars with no adjustment for possible future inflation. _ 0 5.1 City General Fund M X The combined net fiscal impacts of the incremental land uses are projected to be positive, with a surplus projected at $127,165 to the City General Fund for the entire Spring Trails Annexation N Area after buildout. As shown in Table 5-1, this surplus is based on projected recurring revenues as of about $636,015, plus estimated public safety revenues of $56,800 and projected recurring CL costs of about $564,650. The developer has proposed a public safety special tax at the rate of CO N $200 per new unit. The adjusted revenue-to-cost ratio with the public safety special tax is M estimated at 1.23 after buildout. As shown in Table 5-1, a deficit of $2,909 is projected to the City General Fund for Year 1, N d which is planned for on-site grading and off-site infrastructure capital improvements. No public safety special tax is estimated for the existing 5 units in the Annexation Area for Year 1. A ci L 0 recurring surplus is projected for all years of residential construction, both with and without the = �a public safety special tax. ai _ 0 Without the public safety special tax, the surplus is projected at $5,126 and increases to $17,726 x as with the public safety special tax for Phase 1 a, which is the first year of completed new housing = a units. The projected surplus increases to $20,075 without the public safety special tax and to N $46,875 with the public safety special tax for Phase lb (Year 3). By Phase 2a (Year 4) the ►= a� projected surplus without the public safety special tax is projected to increase to $44,830 and to Q Cn $88,230 with the public safety special tax. When the final units are developed in Phase 2b (Year c 5), the projected surplus to the General Fund is $70,365 without the public safety special tax and E $127,165 with the public safety special tax. a Projected Recurring Revenues Without Public Safety Special Tax About seventy percent of the total project revenues after buildout of the Annexation Area without the public safety special tax are comprised of$231,892 of property tax and $209,513 of Stanley R. Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29, 2014 37 Plan for Services and Fiscal nnlucic _ Packet Pg.610 g yt Table 5.1 Summary of Projected Recurring Fiscal Impacts Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2014 Dollars) Year 1 Year 2 Year 3 Year 4 Year 5 N Category (Grading) (Phase 1a) (Phase 1b) (Phase 2a) (Phase 2b) A. GENERAL FUND d Annual Recurring Revenues $6,690 $137,818 $291,672 $478,481 $635,015 Annual Recurring Costs $9,599 $132,692 $271,597 $433,651 $564,650 = 0 Annual Recurring Surplus or(Deficit) ($2,909) $5,126 $20,075 $44,830 $70,365 Plus d Public Safety Special Tax $0 $12,600 $26,800 $43,400 $56,800 = _ equals Q Adjusted Net Recurring Surplus or(Deficit) ($2,909) $17,726 $46,875 $88,230 $127,165 to M Adjusted Revenue/Cost Ratio 0.70 1.13 1.17 1.20 1.23 L E- IM E L B. SPECIAL GAS TAX FUND a- State Gasoline Tax(net of transfer to General Fund) $121 $1,666 $3,410 $5,445 $7,090 N Source: Stanley R.Hoffman Associates,Inc. is _ N property tax in lieu of vehicle license fees, as shown in the detailed projected fiscal impacts in L Table 5-2. Projected utility user tax is projected at $84,670 after buildout and accounts for about cn L 13 percent of total projected recurring revenues after buildout. '0 Projected Recurring Costs �I 0 Police protection, fire protection and general government are the largest projected recurring costs X and account for about 70 percent of total projected recurring costs for the Spring Trails a Annexation Area after buildout. N L 5.2 City Special Gas Tax Fund As shown in Panel B of Table 5-2, recurring state gasoline taxes that remain in the Special Gas Q. Cn Tax Fund are projected at $7,090 for the Spring Trails Annexation Area after buildout. These a� projected revenues are net of the state gasoline tax revenues transferred to the General Fund. E U w Q Stanley R. Hoffman Associates, Inc, Spring Trails Annexation,City of San Bernardino July 29,2014 38 Plan for Services and Fiscal UnIxisic Packet Pg. 611 7.C.b Table 5-2 Detailed Projected Recurring Fiscal Impacts Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2014 Dollars) Year 1 Year 2 Year 3 Year 4 Year 5 Percent N Category (Grading) (Phase 1a) (Phase 1b) (Phase 2a) (Phase 2b) of Buildout A. GENERAL FUND d Recurring Revenues Property tax $3,904 $50,488 $105,903 $174,094 $231,892 36.5% C Property tax in lieu of VLF 0 42,809 93,733 156,398 209,513 33.0% 2 Franchise tax 211 2,916 5,969 9,531 12,410 2.0% Off-site retail sales and use tax 0 4,544 9,949 16,600 22,238 3.5% K Property tax in lieu of sales&use tax 0 1,514 3,316 5,533 7,412 1.2% _ Property transfer tax-turnover 65 845 1,772 2,914 3,881 0.6% Q Utility user tax 1,439 19,897 40,726 65,027 84,670 13.3% Sales tax-public safety 80 1,102 2,256 3,602 4,690 0.7% N Fines and penalties 129 1,779 3,641 5,814 7,570 1.2% Rents and concessions 45 620 1,270 2,028 2,640 0.4% Charges for current services 86 1,184 2,424 3,871 5,040 0.8% Miscellaneous revenues 123 1,697 3,473 5,545 7,220 1.1% _ Transfer from Gas Tax Fund 353 4,886 10,000 15,967 20,790 3.3% Other transfers to General Fund 256 3 537 7 239 11,558 15,050 2.4% Q- Total Projected Revenues $6,690 $137,818 $291,672 $478,481 $635,015 100.0% CV Recurring Costs Community development services $0 $0 $0 $0 $0 0.0% M Fire protection 2,052 28,369 58,066 92,713 120,720 21.4% Police protection 3,686 50,953 104,290 166,518 216,820 38.4% Parks,recreation and community services 486 6,714 13,742 21,942 28,570 5.1% Public works'services 577 7,981 16,335 26,081 33,960 6.0% ji Transfer to Animal Control Fund 65 902 1,847 2,949 3,840 0.7% V Transfer to Library Fund 136 1,878 3,843 6,136 7,990 1.4% d General government 997 13.781 28.207 45.037 58,642 10.4% 0 Subtotal Recurring Costs $7,999 $110,577 $226,331 $361,376 $470,542 83.3% 20%Contribution to Reserves 1 600 22,115 45,266 72.275 94,108 16.7% d Total Recurring Costs $9,599 $132,692 $271,597 $433,651 $564,650 100.0% co Net Recurring Surplus or(Deficit) ($2,909) $5,126 $20,075 $44,830 $70,365 12 plus = Public Safety Special Tax' $0 $12,600 $26,800 $43,400 $56,800 d equals =I Adjusted Net Recurring Surplus or(Deficit) ($2,909) $17,726 $46,875 $88,230 $127,165 r Adjusted Revenue/Cost Ratio 0.70 1.13 1.17 1.20 1.23 K B. SPECIAL GAS TAX FUND Q State Gasoline Tax $121 $1,666 $3,410 $5,445 $7,090 N (net of transfer to General Fund) H Note: 1. The developer has proposed a public safety special tax of$200 per new unit. Based on an average unit size of 3,200 square feet,the p� public safety special tax is calculated at$0.0625 per square foot. The special tax is not projected for Year 1,which is the grading C phase of the new project. New units are not assumed until Year 2(Phase 1a). L Q Source: Stanley R.Hoffman Associates,Inc. r•+ C d E V r r•+ Q Stanley R. Hoffman Associates, Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 39 Plan for Services and Fiscal Packet Pg. 612 i 7.C.b CHAPTER 6 CITY OF SAN BERNARDINO FISCAL ASSUMPTIONS This Chapter presents the revenue and cost assumptions for projecting the ongoing operations and maintenance costs to the City General Fund and related City Funds for the Spring Trails w N annexation into the City of San Bernardino. As discussed earlier, the annexation area is rr currently located in the unincorporated area of San Bernardino County, within the existing c sphere of influence of the City of San Bernardino. X m The general City demographic and economic assumptions used for calculating fiscal factors are a first presented. The assumptions for projecting recurring revenues are then presented followed N L by the assumptions for projecting recurring costs. The fiscal factors are based on discussion with �-- City finance staff and the following schedules from the City's February 18, 2014 Fiscal Year Q 2013-2014 Mid-Year Budget Update: N • Schedule V— General Fund Revenue Detail Report, M • Schedule 'D'— Other Funds Revenue Report �a • Schedule E'—Historical and Proposed Summary of Expenditures =_ C • Schedule 'G'—Schedule of Transfers In and Transfers Out y a� 6.1 City General Assumptions Cn Fiscal impacts that are not based on valuation and taxable sales are generally projected based on o w a per capita, per employee, or per service population basis. Some fiscal impacts are projected a based on other factors, such as per unit or per acre, based on the available data. General fund c� 0 revenue and cost factors are estimated by dividing the FY 2013-2014 budget categories by the x a� City's resident population, employment, total service population, or developed acres where c a appropriate. Table 6-1 provides the City's general assumptions for this fiscal analysis. L Population As shown in Table 6-1, the State Department of Finance (DOF) estimates the City of San y Bernardino's January 1, 2013 total population at 212,639. The City population estimate is used E for projecting certain revenues and costs on a per capita basis, such as State subvened gas taxes. �a w Housing Units a DOF estimates 65,451 total housing units for the City of San Bernardino for January 1, 2013. DOF estimates that 59,328 units are occupied. Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 40 Plan for Services and Fiscal Packet Pg. 613 7.C.b � Table 6.1 City Population, Housing and Employment Assumptions Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino Assumption Description Population and Housing (n 205,480 Total Household Population 7,159 Group Quarters Population Cr 212,639 Total Resident Population c 41,304 Single Family Units Q 24,147 Multi-Family Units K 65,451 Total Housing Units a) c 59,328 Occupied Housing Units = Q 3.46 Citywide Average Household Size N_ R Employment F- 106,176 Total Employment from City 2 Q Service Population 3 212,639 Total Resident Population N 53.088 Employment Weighted at 50% 265,727 Total Service Population Note: 1. Population and housing estimates are January 1,2013 estimates provided by the California = ' Department of Finance LL 2. The total employment estimate is for 2013 based on an interpolation of the 2008 and 2020 estimates N estimates from the Southern California Association of Governments, (SCAG)2012 Adopted estimates. a) v 3. This analysis has weighted the employment at 50%to account for the estimated less frequent use of City services by employment versus population. Service population equals the total resident O population plus the weighted employment. O v.. Sources: Stanley R.Hoffman Associates,Inc. State of California,Department of Finance,E-5 Population and Housing Estimates for Cities, Counties and the State,2011-2013, Sacramento,California,May 2013 al Southern California Association of Governments(SCAG),Adopted Regional Transportation = O Plan(RTP),2012 6 K d C C Persons per Household N The 2013 average persons per household for the City is estimated at 3.46 persons based on a� dividing the household population estimate of 205,480 by the 59,328 estimated occupied units. c CL Employment For fiscal factors that are impacted by only employment, such as business license taxes, the E s U City's total employment is used as the basis for calculating the factor. The total City Q employment of 106,176 for the year 2013 represents an interpolation of the years 2008 and 2020 +. from the Southern California Association of Governments (SCAG) Adopted Regional Transportation Plan (RTP), 2012. Stanley R. Hoffman Associates, Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 41 Plan for Services and Fiscal unhisis Packet Pg. 614 7.C.b Service Population Fiscal factors that are impacted by both population and employment growth are estimated by allocating total budgeted revenues or costs to the estimated service population. Service population includes the City's resident population plus 50 percent of the total estimated City employment. Employment is weighted at 50 percent to account for the estimated less frequent use of City services by employment versus population. As shown in Table 6-1, The City's service population is estimated at 265,727 and represents the .2 X City's estimated resident population of 212,639 plus 50 percent of the City's estimated total = employment, or 53,088 (50 percent of the total employment of 106,176). N 6.2 City Revenue Assumptions M The General Fund and Gas Tax Fund revenue factors that are used in preparing the fiscal Q. en analysis for the Spring Trails Specific Plan are presented in Table 6-2. These factors are based N '* on the City's Fiscal Year (FY) 2013-14 Mid-Year revenues for the General Fund and Other M Funds shown in Appendix Table B-1 and Table B-2 and the City's population, employment and c service population estimates that are presented in Table 6-1. t!1 General Fund it 0 Property Taxes - General Fund. Property tax revenues are projected based on the City's share of 0 the one percent property tax levy on the estimated assessed valuation for the proposed c development in the Spring Trails Specific Plan and the existing valuation of the annexing parcels a. C outside the Specific Plan. The current allocation rate of the one percent property tax for the tax X rate areas (TRAs) in the annexation area is presented in Appendix Table B-3. The City's share c of the 1.0 percent basic levy is estimated at about 16.2 percent upon annexation, as shown in y Appendix Table B-4. The calculations are based on the formula and methodology provided by tM the San Bernardino LAFCO staff. c. U) Property Tax In Lieu of Vehicle License Fees. As part of the State's 2004-2005 budget agreement, d the State began to allocate property tax revenues to cities and counties to offset the State E reduction of motor vehicle license fees (VLF). These VLF property tax revenues would have a gone to schools through the Educational Realignment Fund (ERAF). In turn, the State General Fund backfills schools for their lost ERAF money. The VLF amount received is calculated by the State and grows with the change in gross assessed valuation of taxable property in the Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 42 Plan for Services and Fiscal Packet Pg. 615 7.C.b Table 6-2 General Fund and Gas Tax Fund Recurring Revenue Factors Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2014 Dollars) FY 2013-2014 Mid-Year U) Budget 3 Revenue Source Update Projection Basis Projection Factor Cr GENERALFUND Property Taxes s $10,609,451 Case Study: Project Valuation 16.43%City general share of 1%levy = O Property Tax In Lieu VLF 3 $16,328,700 Case Study $1,510 per$1,000,000 assessed valuation Franchise and Tow Tax $3,299,000 Service Population= 265,727 $12.41 per service population K d C Sales and Use Tax $21,673,287 Taxable Sales 75°%of 1%of projected sales and use tax Q Property Tax In Lieu of Sales Tax° $7,255,117 Taxable Sales 25°%of 1%of projected sales and use tax N Use Tax Factor Use Tax as Percent R of Sales Tax 11.3%of sales tax F- Property Transfer Tax $400,000 Property turnover 5.0%Residential turnover rate IM C and i valuation assumptions $0.55 per$1,000 assessed valuation C Utility User Tax $22,500,000 Service Population= 265,727 $84.67 per service population Sales Tax-Public Safety $996,821 Population= 212,639 $4.69 per capita 04 Measure Z-District Tax 6 $7,000,000 Case Study n/a not projected for Spring Trails Business License Registration $6,514,500 Employment= 106,176 n/a not projected for Spring Trails Fines and Penalties $2,011,402 Service Population= 265,727 $7.57 per service population Rents&Concessions $561,000 Population= 212,639 $2.64 per capita C Charges for Current Services $1,340,305 Service Population= 265,727 $5.04 per service population ' Miscellaneous Revenues $1,917,744 Service Population= 265,727 $7.22 per service population N Special Gas Tax Fund Transfer In 6 $4,420,000 Population= 212,639 $20.79 per capita d _V Other Transfers In Cultural Development Fund $357,000 Population= 212,639 $1.68 per capita d Refuse Fund $2,200,000 Service Population= 265,727 $8.28 per service population Sewer Line Maintenance Fund $700,000 Service Population= 265,727 $2.63 per service population O CFD 1033-Fire Station Fund $585,600 Service Population= 265,727 $2.20 per service population `~ Air Quality Fund-AB 2766 $70,000 Service Population= 265,727 $0.26 per service population = Total Other Transfers In $3,912,600 a SPECIAL GAS TAX FUND =j State gasoline tax $5,926,647 Population= 212,639 $27.87 per capita O r minus � Transfer to General Fund $4,420,000 Population= 212,639 $20.79 per capita d equals = Net State Gasoline Tax $1,506,647 Population= 212,639 $7.09 per capita = Q PUBLIC SAFETY SPECIAL TAX 7 n/a Case Study $0.0625 per square foot V1 Note: 1. For fiscal factors that are based on population and employment,an estimated service population factor is applied,which represents the total population plus 50%of the total employment estimate. _ 2. The fiscal analysis projects property tax at the average exchange of the basic one percent property tax allocations for tax rate areas(TRAs) in the project site upon annexation to the City,as shown in Appendix Table B-4. .•CL 3. The State has lowered the VLF rate,which reduces the amount of VLF received by cities and counties. However,the State is providing (n property taxes to offset the VLF reduction. VLF is estimated to change according to the City's increased in assessed valuation,as shown in Appendix Table B-5. C 4. As of July 1,2004,the State has reduced the local sales tax allocation by 25%,and replaced this 25%reduction of sales tax with a W dollar-for-dollar allocation of local property tax from County ERAF funds. 5. The City currently receives Measure Z revenues at 0.25 percent of taxable sales. Based on discussion with the City financial consultant, 'C V the Measure Z tax sunsets in 2022 and will need voter approval to be extended. Therefore,Measure Z revenues are not projected. t6 6. Operating transfers into the General Fund from grants are not projected because of the uncertainty of these grant revenues in the future. 7. The developer has proposed a public safety special tax of$200 per new unit,or an average of about$0.0625 per square foot. Q Sources: Stanley R.Hoffman Associates,Inc. City of San Bernardino,Fiscal Year 2013-2014 Mid-Year Budget Update,Schedule'C'-General Fund Revenue Detail Report,Schedule 'G'-Schedule of Transfers-In and Transfers-Out,Schedule'D'-Other Funds Revenue Report,2118114 State of California,Department of Finance,E-5 Population and Housing Estimates for Cities,Counties and the State,2011-2013, Sacramento,California,May 2013 Southern California Association of Governments(SCAG),Adopted Regional Transportation Plan(RTP),2012 Stanley R. Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29, 2014 43 Plan for Services and Fiscal 41,nall-sis Packet Pg. 616 7.C.b jurisdiction from the prior year. As shown in Appendix Table B-5, the property tax in lieu of VLF in the City is projected to increase at $1,510 per million dollars of new assessed valuation (AV). This factor is based on the change in AV and the change in property tax in lieu of VLF in the City over the period from fiscal year 2004-2005 to fiscal year 2012-2013. N Per State law, when an annexation occurs the existing valuation in the area that is being annexed 3 a cannot be used in adjusting the base amount of assessed valuation in the annexing City. Prior to the recently passed SB89 legislation, a City received property tax in lieu of VLF for the existing X development in the annexation area at $50 per capita annually, based on the estimated population = C of the annexation area at the time of annexation. Based on the new SB89 legislation, an Q N annexing City will no longer receive property tax in lieu of VLF for the existing assessed valuation in the area being annexed. The City will receive property tax in-lieu of VLF based on L Q the change in its gross assessed valuation of taxable property for new development in the c.n N annexed area. M Franchise and Tow Tax. Franchise and tow taxes are projected at $12.41 per service population based on FY 2013-2014 Mid-Year revenues of$3,299,000 and the service population estimate of 265,727. City franchise taxes are collected for providers of cable, electric, gas, and telephone. a� Sales and Use Tax. Sales tax revenues to the local jurisdiction are projected at one percent of N 0 taxable sales. The City receives one percent of the taxable sales of most goods occurring within City limits. In addition to sales tax revenue, the City receives revenues from use tax, which is .I 0 levied on shipments into the state and on construction materials for new residential and non- x residential development not allocated to a situs location. Use tax is allocated by the State Board c of Equalization (BOE) to counties and cities based on each jurisdiction's proportion of y countywide and statewide direct taxable sales. a� Use tax revenues to the City of San Bernardino are estimated at an additional 11.3 percent of Q point-of-sale sales tax, as shown in Appendix Table B-6. Calendar Year 2013 sales tax data W provided by Hinderliter de Llamas and Associates (HdL) estimates that $2,959,977 of total sales E and use tax were made from levies designated as use tax and the remaining $26,276,832 of the Q sales and use tax was point-of-sale sales tax. Therefore, use tax revenues to the City of San Bernardino are estimated at an additional 11.3 percent of point-of-sale sales tax. Stanley R. Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29, 2014 44 Plan for Services and Fiscal Packet Pg. 617 7.C.b Real Property Transfer Tax. Sales of real property are taxed by San Bernardino County at a rate of$1.10 per $1,000 of property value. For property located in the City, property transfer tax is divided equally between the City and the County, with the City receiving $0.55 per $1,000 of transferred property value. N Based on the U.S. Census Bureau, 2010 American Community Survey for the period from 2000 = a to 2010, residential development in the City of San Bernardino is assumed to change ownership W at an average rate of about 5.0 percent per year(Appendix Table B-7). °- X m Utility User Tax. The City of San Bernardino levies a utility user tax on the users of cable, natural = Q gas, electricity and telephone services within the City. Based on the City FY 2013-2014 Mid- N Year revenue amount of $22,500,000 and the City's estimated service population of 265,727, as utility user taxes are projected at$84.67 per service population. a. W Sales Tax— Public Safety. These revenues are projected at $4.69 per capita based on the City FY N 2013-2014 Mid-Year revenue amount of$996,821 and the population estimate of 212,639. �a Measure Z (District Tax). This tax is an additional component of sales and use tax revenues that E was approved by City voters in 2006. Measure Z established an additional 0.25 percent sales tax d 0 that took effect in 2007. Based on discussion with the City's financial consultant, Measure Z d W will sunset in 2022 and will require voter approval to be extended. Therefore, the fiscal analysis o does not project Measure Z sales tax for the Spring Trails Annexation Area. a a Business License Registration. These revenues are not projected for the Spring Trails o _ Annexation Area because the project includes only residential development and no on-site X employment is projected. Q N Fines and Penalties. These revenues include vehicle code fines, parking citations and other fines and penalties, and are projected at $7.57 per service population based on estimated FY 2013- .` CL 2014 Mid-Year revenues of$2,011,402 and the City's service population estimate of 265,727. c Rents and Concessions. Revenues from rental of various City facilities are projected at $2.64 E per capita based on estimated FY 2013-2014 Mid-Year revenues of $561,000 and the City's population estimate of 212,639. Charges for Current Services. Based on estimated FY 2013-2014 Mid-Year recurring revenues of$1,340,305 and the City's service population estimate of 265,727, charges f o r current services Stanley R. Hoffman Associates, Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 45 Plan for Services and Fiscal walucis Packet Pg. 618 7.C.b are projected at $5.04 per service population. These revenues do not include one-time fees and charges, as shown in Appendix Table B-1. Miscellaneous Revenue. These revenues are projected at $7.22 per service population based on estimated FY 2013-2014 Mid-Year recurring revenues of $1,917,744 and the City's service population estimate of 265,727. Revenues that are generated on a one-time basis and revenues s that are directly generated by the project are not included in this category. c 0 Special Gas Tax Fund Transfer to General Fund. As shown in Table 6-2, gas tax revenues that are a� transferred to the General Fund for street related expenditures are projected at $20.79 per capita = based on estimated FY 2013-2014 Mid-Year recurring revenues of $4,420,000 and the City's N population estimate of 212,639. Other Transfers to General Fund. In addition to the transfer to the General Fund from the Special cn Gas Tax Fund, revenues from the following other funds are transferred to the General Fund: v Cultural Development Fund. These transfers are projected at $1.68 per capita based on the FY 2013-2014 Mid-Year revenue amount of $357,000 and the City's estimated tv population of 212,639. Refuse Fund. Based on the FY 2013-2014 Mid-Year revenue transfer amount of d $2,200,000 and the City's estimated service population of 265,727, these fund transfers to the General Fund are projected at $8.28 per service population. cn Sewer Line Maintenance Fund. These fund transfers to the General Fund are projected at $2.63 per service population based on the FY 2013-2014 Mid-Year revenue transfer a amount of$700,000 and the City's estimated service population of 265,727. ai CFD 1033-Fire Station Fund. Based on the FY 2013-2014 Mid-Year revenue transfer amount of$585,600 to the General Fund and the City's estimated service population of X 265,727, these fund transfers are projected at $2.20 per service population. _ Air Quality Fund — AB2766. These fund transfers to the General Fund are projected at y $0.26 per service population based on the FY 2013-2014 Mid-Year revenue transfer amount of$70,000 and the City's estimated service population of 265,727. E Q. Special Gas Tax Fund Cn State Gasoline Tax. As shown in Table 6-2, total State gasoline tax revenues to the City are projected at $27.87 per capita based on estimated FY 2013-2014 Mid-Year revenues of $5,926,647 and the City's total population estimate of 212,639. These revenues include total ¢ appropriations for HUTA Proposition 42 Replacement, Proposition 111, Section 2106 and Section 2107, as shown in Appendix Table B-2. However, when the $4,420,000 transfer to the General Fund is subtracted, net State gasoline revenues for the Special Gas Tax Fund are Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 46 Plan for Services and Fiscal Unhusis Packet Pg.619 T,C b f $1,506,647 and are projected at $7.09 per capita. These revenues are earmarked for road related expenditures. Public Safety Special Tax The developer of the Spring Trails project proposes a new public safety special tax at $200 per N new unit. Based on the average unit size of 3,200 square feet provided by the developer, this special tax represents $0.0625 per square foot. The public safety special tax is not assumed for the existing units that are being annexed along with the new Spring Trails project. ° X d 6.3 City Cost Assumptions a The General Fund cost factors that are used in preparing the fiscal analysis for the Spring Trails !� Annexation Area are presented in Table 6-3. These factors are based on the City's Fiscal Year (FY) 2013-2014 Mid-Year expenditures shown in Table 6-4 and the City's population and = .Q Cn service population estimates that are presented in Table 6-1. Water and sewer operations are N assumed to not impact the General Fund because they are enterprise functions and maintenance M costs are assumed to be covered through the payment of user fees and charges. The fiscal analysis projects General Fund expenditures for general government, or overhead y a� functions, and the following non-general government services of community development; fire; as police; parks, recreation and community services; public works; and transfers from the General L 0 Fund to the Animal Control Fund and the Library Fund. The City provides these municipal c services through City staffing and contracts with outside providers. The fiscal analysis also =i 0 projects contingency costs. X a� General Government a General government costs include administration and support of the departmental functions. L General government costs for City of San Bernardino include Mayor, Common Council, City ~ Clerk, City Treasurer, City Attorney, General Government, City Manager, Civil Service, Human Q Resources, Finance and Debt Service. These are generalized citywide services and can't be as directly linked to a specific department or project. E ° As shown in Table 6-4, Fiscal Year 2013-2014 Mid-Year general government costs are estimated a at $15,410,149 and direct departmental costs (or non-general government) are estimated at $108,241,353. Average general government costs are projected at about 14.2 percent of direct non-general government costs. Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 47 Plan for Services and Fiscal Packet Pg. 620 7.C.b Table 6-3 General Fund Recurring Cost Factors Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2014 Dollars) FY 2013-2014 Mid-Year N Budget Update d Cost Category Total Net Projection Basis' Cost Factor' a Q General Government $15,410,149 $15,410,149 Share of Line Costs 14.2%of direct department costs C Community Development z $3,447,055 ($513,196) Service Population= 265,727 not projected O f4 Fire Protection' $32,078,535 $32,078,535 Service Population= 265,727 $120.72 per service population d C C Police Protection $57,615,791 $57,615,791 Service Population= 265,727 $216.82 per service population Q N Parks Recreation and Community Services $6,075,446 $6,075,446 Population= 212,639 $28.57 per capita H Public Works Services $9,024,526 $9,024,526 Service Population= 265,727 $33.96 per service population 0) C Transfer to Animal Control Fund $816,000 $816,000 Population= 212,639 $3.84 per capita CL U) Transferto Library Fund $1,700,000 $1,700,000 Population= 212,639 $7.99 per capita N Contingencies " nia Case Study 20.0%of total recurring costs M Note: 1. For fiscal factors that are based on population and employment,an estimated service population factor is applied,which represents the total C population plus 50%of the total employment estimate. LL 2. One-time fees and permit revenues are projected to offset community development costs,as shown in Appendix Table B-9. Therefore,the fiscal analysis projects no community development costs. y 3. Based on the City budget,the City will lose the SAFER Grant of about$1,600,000 in Fiscal Year 2014-15. Based on discussion with City v Finance staff,the City is assuming a revenue source will be available to replace the loss of the SAFER Grant. 4. Based on the budget message in the current City budget,which discusses the City's current bankruptcy process and poor financial condition, the fiscal analysis includes a contingency cost to help offset unanticipated expenditures. While the City budget does not specify a contingency G amount,the fiscal analysis projects contingency costs at 20 percent of total projected General Fund recurring costs,based on discussion with r— City Finance Department staff. to a Sources: Stanley R.Hoffman Associates,Inc. I City of San Bernardino,Fiscal Year 2013-2014 Mid-Year Budget Update,Schedule'E'-Historical and Proposed Summary of = O Expenditures,Schedule'G'-Schedule of Transfers-in and Transfers-Out,2118114 4 City of San Bernardino,Finance Department K State of California,Department of Finance,E-5 Population and Housing Estimates for Cities,Counties and the State,2011-2013, d C Sacramento,California,May 2013 Q Southern California Association of Governments(SCAG),Adopted Regional Transportation Plan(RTP),2012 N cc H C 'i CL C d E t V dr a Stanley R. Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29, 2014 48 Plan for Services and Fiscal Packet Pg. 621 7.C.b � Table 6-4 Calculation of City General Government Overhead Rate Spring Trails Specific Plan Fiscal Analysis, City of San Bernardino (In Constant 2014 Dollars) FY 2013-2014 Mid-Year Budget Update General Non-General General Fund Expenditures Total Government Government a General Government ° Mayor $495,580 $495,580 c Common Council 628,683 628,683 ° w City Clerk 1,599,123 1,599,123 f° X City Treasurer 214,456 214,456 ° c City Attorney 3,327,308 3,327,308 Q General Government 1,466,000 1,466,000 N City Manager 1,065,200 1,065,200 Civil Service 445,539 445,539 Human Resources 538,474 538,474 Finance 1,771,286 1,771,286 = Debt Service 3,858,500 3,858,500 cn Non-General Government C14 Community Development $3,447,055 $3,447,055 M Fire 32,078,535 32,078,535 Police 57,615,791 57,615,791 Parks, Recreation and Community Services 6,075,446 6,075,446 c Public Works 9,024,526 9,024,526 N d GRAND TOTAL GENERAL FUND $123,651,502 $15,410,149 $108,241,353 Current General Government Overhead Rate General Government Expenditures $15,410,149 divided by w Direct General Fund Expenditures $108,241,353 = ca equals (L Current General Government Overhead Rate 14.2% =i 0 c� Sources: Stanley R.Hoffman Associates, Inc. X d City of San Bernardino, Fiscal Year 2013-2014 Mid-Year Budget Update, Schedule 'E'-Historical and r_ C Proposed Summary of Expenditures, 2118114 Q N H C C. rn w C d Community Development As shown in Table 6-3, Community Development costs are not projected in the fiscal analysis. Fiscal Year 2013-2014 Mid-Year community development costs of$3,447,055 are offset by one- time development related permit and fee revenues of$3,960,251. Appendix Table B-9 presents the calculation of the net Community Development cost factor. Stanley R. Hoffman Associates,Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 49 Plan for Services and Fiscal Packet Pg. 622 7.C.b Fire Protection As discussed in Chapter 3, the San Bernardino City Fire Department (SBFD) p rovides fire prevention, fire protection and emergency medical services. Fire Station 232, located at 6065 Palm Avenue, is the closest(approximately 1 mile) to the Spring Trails Annexation Area. As shown in Table 6-3, fire costs are projected at $120.72 per service population. This a projection is based on FY 2013-2014 Mid-Year expenditures of $32,078,535 and the City's service population estimate of 265,727. X Police Department = Based on expenditures of $57,615,791 in the FY 2013-2014 Mid-Year budget, and the City's N service population estimate of 265,727, police costs are projected at $216.82 per service population. As discussed in Chapter 3, the San Bernardino Police Department maintains a ratio a. U) of approximately one sworn officer for every 820 residents. The annexation area will be served N Iq d by a main police station, located at 710 North D Street. The project site belongs to patrol beat M B 1 in the Northwest Patrol District. ' Parks, Recreation and Community Services y d Citywide average annual costs for parks, recreation and community services are projected at $28.57 per capita based on the City's FY 2013-2014 Mid-Year recurring costs for these services L O of $6,075,446 and the City's population estimate of 212,639. On-site parks, trails and open c �a space will be maintained through a homeowners association. ai 0 Public Works Services X m The Public Works Department maintains streets, sidewalks, curbs, gutters; street signs, street trees, traffic signals, streetlights, storm drains and sewer main lines. The Department also works M L with the Police Department for the prevention and removal of graffiti. The Public Works ~ Department also provides collection services for refuse, recyclables and green waste. a Based on proposed FY 2013-2014 Mid-Year expenditures of$9,042,526, and the City's service E population estimate of 265,727, average Citywide costs for all Public Works services provided s through the General Fund are projected at $33.96 per service population. All on-site streets, a drains and streetlights in the Annexation Area will be maintained through a homeowners association and a lighting and landscaping maintenance district. Stanley R. Hoffman Associates, Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 50 Plan for Services and Fiscal Packet Pg. 623 gmmm� 7.C.b Transfer to Animal Control Fund Animal Control services are financed through a separate Animal Control Fund. Based on the City's FY 2013-2014 Mid-Year General Fund transfers of$816,000 to the Animal Control Fund and the City's population estimate of 212,639, these costs are projected at $3.84 per capita, as r shown in Table 6-3. V Transfer to Library Fund W Library services are also paid through a separate fund. Library service costs are projected at O- $7.99 per capita based on the City's FY 2013-2014 Mid-Year General Fund transfers of $1,700,000 to the Library Fund and the City's population estimate of 212,639. Q Contingencies IM Contingencies costs are not identified in the City budget. However, based on discussions of the Q current financial condition of the City and the challenges for meeting unanticipated expenditures U) N with David Cain, the City Director of Administrative Services, the fiscal analysis includes contingency costs. These costs are projected at 20 percent of estimated recurring costs. c N O V d CO L O c I c O X d c c a N L EL Q _ E .0 V Q Stanley R. Hoffman Associates, Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 51 Plan for Services and Fiscal Packet Pg. 624 7.C.b APPENDIX A SUPPORTING LAND USE TABLE Table A-1 Road, Drainage, Sewer. Parks, Trails and Open Space Phasing Spring Trails Annexation Area Plan for Service and Fiscal Analysis N City of San Bernardino ; as a� Roads l W On-site(Private) O O Off-site(Public) Phase 1 Phase 2 ++ Road Type Unit of Measure Lane Miles Square Feet Lane Miles Square Feet Lane Miles Square Feet K Primary Access Miles/Square Feet 1.04 153,216 0.19 25,188 d Secondary Access Miles/Square Feet 2.61 344,789 0.08 10,254 C Primary Local I Miles/S uare Feet 3.58 466,882 0.97 250,669 Q Secondary Local Miles/Square Feet 0.27 28,275 y Cul-De-Sac I Miles/Square Feet 0.63 99,076 0.31 43,960 Cul-De-Sac II Miles/Square Feet 0.84 110,501 2.41 288,137 Drainage(Basins,Storm Drain)2 On-site Q. Off-site Phase 1 Phase 2 N Facility Type Unit of Measure Public Private Public Private Public Private Detention Basin Square Feet 298,277 178,392 N Infiltration Trench Square Feet Reinforced Concrete Box Lineal Feet 1,430 2,286 V Reinforced Concrete Pipe Lineal Feet 3,685 7,460 2,378 Arch Culvert Lineal Feet 580 C SeWer3 LL On-site d Off-site Phase 1 Phase 2 V Facility Type Unit of Measure Public Private Public Private Public Private Sewer Main Lineal Feet 4,017 14,007 13,479 W Parks,Trails and Open Space 4 �O i Phase 1 Phase 2 = Facility Type Unit of Measure Public Private Public Private Open Space Acre 47.4 27 CL Graded Slopes Acre 7.1 9 C 1 12'Pedestrian/Equestrian Trail Lineal Feet 5,700 6,100 O 4'Hiking Trail Lineal Feet 4,600 2,700 +' Observation Point Each 3 3 M Trailhead Each 2 1 d Park Square Feet 1 57,331 1 = C Q Note: 1. The proposed phase lines are based on the Phasing Exhibit for Spring Trails TR 15579,and are preliminary and subject to change. All N proposed off-site roads are assumed to be public maintained roads. Road sections are based on the proposed section on the Tentative Map tC exhibit. All roads are proposed as 2-lane roads. Lane miles are calculated by doubling the centerline length of a road segment. Road square footage is based on the entire road section,from RAN to R/W. 2. Detention basins are measured by square footage of the entire drainage lot. There are 2 basins in Phase 1 and 1 basin in Phase 2. Infiltration = trenches are as proposed in the project WQMP and Hydrology Report. RCB quantities are based on the length of the centerline of each cell t- within a multiple celled box culvert. Arch Culverts are assumed for the Secondary Access Road crossing of Cable Creek. Arch Culverts are CL also proposed for Street"and Street"DD"crossing of Cable Canyon. N 3. Off-site Sewer is from the tract boundary on Verdemont Drive to Little League Drive,and in Little League Drive to existing facilities as depicted C on the proposed Tentative Map. d 4. Parks,Trails and Open Space sections are based on the Trails,Parks,and Open Space Plan in the Spring Trails Specific Plan. Trail lengths E are approximate based on the Trails,Parks,and Open Space Plan. Open Space is areas on the Tentative Map that is not impacted by any >` development activity,except trail grading. Graded Slopes are areas within the proposed open space lots that have proposed grading and V landscaping. Sources: Stanley R.Hoffman Associates,Inc. Q J.P.Weber Group,May 2013 Stanley R. Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29, 2014 52 Plan for Services and Fiscal Packet Pg. 625 '",,.. 7.C.b APPENDIX B SUPPORTING FISCAL TABLES Table B-1 (page 1 of 3) General Fund Revenues, Fiscal Year 2013-2014 Mid-Year Budget Update Spring Trails Annexation Area Plan for Service and Fiscal Analysis 3 City of San Bernardino (In Constant 2014 Dollars) 0 Revenue Category Total Non-Recurring Not Projected 2 Projected Property Taxes Property Taxes-Secured $9,606,310 $0 $0 $9,606,310 = Property Taxes-Unsecured 418,857 0 0 418,857 a Property Taxes-Prior Taxes 200,000 0 0 200,000 N Property Taxes-Prior Unsecured 9,996 0 0 9,996 Property Taxes Other 150,000 0 0 150,000 Property Taxes-Supplemental 156,000 0 0 156,000 Negotiated Pass Thru of RDA/VDA 1,386,852 0 1,386,852 0 _ Residual Balance of RDA/VDA 931,935 0 931,935 0 L Statutory Pass Thru of RDAfVDA 246,000 0 246,000 0 CL Property Tax In Lieu of VLF 16,328,700 0 0 16,328,700 Other Property Taxes 68,288 0 0 68,288 N Total Property Taxes $29,502,938 $0 $2,564,787 $26,938,151 4T Other Taxes M Franchise Tax $2,899,000 $0 $0 $2,899,000 Tow Franchise 400,000 0 0 400,000 Property Tax In Lieu of Sales Tax 7,255,117 0 0 7,255,117 = f Sales Tax 21,673,287 0 0 21,673,287 IL Transient Occupancy Tax 2,600,000 0 2,600,000 0 Property Transfer Tax 400,000 0 0 400,000 d Utility User Tax 22,500,000 0 0 22,500,000 2 Sales Tax Public Safety 996,821 0 0 996,821 Measure Z-District Tax 7,000,000 0 7,000,000 0 d Total Other Taxes $65,724,225 $0 $9,600,000 $56,124,225 Licenses and Permits p Business Registration $6,514,500 $0 $0 $6,514,500 Miscellaneous City Clerk Permits 5,000 0 5,000 0 c=C Miscellaneous Planning Permits 27,000 27,000 0 0 d Building Permits 525,000 525,000 0 0 =� Mechanical Permits 160,000 160,000 0 0 0 Mobile Home Park Permits 55,400 55,400 0 0 Fire Code Permits 264,000 0 264,000 0 K Fire Plan Permits 120,000 0 120,000 0 d EMS Membership 6,000 0 6,000 0 C Street Cut Permits 415,000 415,000 0 0 Q Miscellaneous Licenses and Permits 350,000 0 350,000 0 2 Grading Permits 10,000 10,000 0 0 Construction Permits 70,500 70,500 0 0 F_ On Site Inspection Fees 574,251 574,251 0 0 tM On Site Plan Check 228,000 228,000 0 0 = Total Licenses&Permits $9,324,651 $2,065,151 $745,000 $6,514,500 . Fines and Penalties C Q General Fines $90,000 $0 $0 $90,000 Code Administration Citations 200,000 0 0 200,000 C Fire Administration Citations 10,900 0 0 10,900 Parking Citations 785,000 0 0 785,000 Fireworks Administrative Civil Penalty 4,000 0 0 4,000 C1 General Administrative Civil Penalty 586,000 0 0 586,000 w Police Administrative Civil Penalty 14,000 0 0 14,000 Q Building Administrative Civil Penalty 5,500 0 0 5,500 Fire Administrative Civil Penalty 35,000 0 0 35,000 Code Administrative Civil Penalty 275,000 0 0 275,000 General Administrative Cites 6 002 0 0 6002 Total Fines and Penalties $2,011,402 $0 $0 $2,011,402 Stanley R. Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29, 2014 53 Plan for Services and Fiscal Packet Pg. 626 7.C.b Table B-1 (page 2 of 3) General Fund Revenues, Fiscal Year 2013-2014 Mid-Year Budget Update Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2014 Dollars) Revenue Category Total Non-Recurring Not Projected Y Projected Use of Money and Property N d Interest Earnings $0 $0 $0 $0 Land and Building Rental 530,000 0 0 530,000 ATS Land Rental 77,000 0 77,000 0 Parking Rental Fee 0 0 0 0 Vending Machine Commission 31,000 0 0 31,000 O Sale of Property 0 0 0 0 Total Use of Money and Property $638,000 $0 $77,000 $561,000 X Intergovernmental C Motor Vehicle In Lieu Tax $0 $0 $0 $0 = Homeowner's Exemption 114,561 0 114,561 0 Q Disaster Preparedness Program 0 0 0 0 N POST 35,000 0 35,000 0 Mutual Aid/Disaster Reimbursement 600,000 0 600,000 0 ICEMA Medical Supply Reimbursement 9,651 9,651 0 0 State-Mandated Costs 67,441 0 67,441 0 C Pers Credit 0 0 0 0 i EDA and CDBG Reimbursement 0 0 0 0 Q- SBIAA Reimbursement 322,117 0 322,117 0 (n Water Reimbursement 592,400 0 592,400 0 Total Intergovernmental $1,741,170 $9,651 $1,731,519 $0 Iq Charges For Service M Annual Alarm Permits $200,000 $0 $0 $200,000 Election Filing Fee 72,049 0 0 72,049 County Contract 487,000 0 487,000 0 Passport Fees 0 0 0 0 I Fire Training Agreement 44,200 0 44,200 0 Hazardous Material Fee 0 0 0 0 N Miscellaneous Planning/Building 60,000 60,000 0 0 M PW Subdivision File Fee 40,000 40,000 0 0 V Planning Development Project 220,000 220,000 0 0 d CD Technology Fee 60,000 60,000 0 0 0) Plan Review Fee 100,000 100,000 0 0 Plan Check Fee 200,000 200,000 0 0 Property/Building Abatements 600,000 600,000 0 0 = Release Notice of Pendency 12,000 0 12,000 0 tC PD Towing Release Fee 385,000 0 0 385,000 D- Code Tow Release Fee 1,400 0 0 1,400 =� False Alarm Fee 60,000 0 0 60,000 p Fireworks Regulatory Fee 62,800 0 0 62,800 Fire Archival Fee 3,000 0 0 3,000 Fire Business Occupancy Inspection 40,000 0 40,000 0 Fire Rental Inspections 550,000 0 550,000 0 G Building Permit Review 52,000 52,000 0 0 Q Single Family Rental Inspection 200,000 200,000 0 0 N Administrative Cites-SFRIP 98,000 98,000 0 0 Crime-free Rental Housing 56,000 56,000 0 0 Blanket Inspection Fee 34,100 34,100 0 0 Miscellaneous Development Services Charges 40,000 40,000 0 0 0) Plan Subdivision File Fee 1,000 1,000 0 0 = Non Subdivision Street Improvements 55,000 55,000 0 0 r Q. Certificate of Completion 2,000 2,000 0 0 (1) Archival Fee-Development Services 22,000 22,000 0 0 } Signal Maintenance/Energy 5,500 0 5,500 0 Storm Drain Utility Fee 237,000 0 237,000 0 0) NPDES Bus Inspection 28,000 0 28,000 0 E Street Light Energy Fee 0 0 0 0 V Miscellaneous Development Services 5,000 5,000 0 0 Weed Abatement 85,556 0 0 85,556 Q Program/Facility Use Fee 85,000 0 0 85,000 Park Energy Fee 6,000 0 0 6,000 Class Registration Fee 8,500 0 0 8,500 Swimming Pool Fee 70,000 0 0 70,000 Non-Resident Fees 1,000 0 0 1,000 EMS User Fee 300,000 0 0 300,000 Paramedic Reimbursement Contract 0 0 0 0 Total Charges for Services $4,589,105 $1,845,100 $1,403,700 $1,340,305 Stanley R. Hoffman Associates, Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 54 Plan for Services and Fiscal LPacket Pg- 627 7.C.b Table B-1 (page 3 of 3) General Fund Revenues, Fiscal Year 2013-2014 Mid-Year Budget Update Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2014 Dollars) Revenue Category Total Non-Recurring' Not Projected 2 Projected Vj Miscellaneous 3 CBD Application Fee $1,938 $1,938 $0 $0 CDBG Demolition 39,650 39,650 0 0 Police Miscellaneous Receipts 700,000 0 0 700,000 = Sale of Photos/Reports 12,000 0 0 12,000 O Pistol Range Fees 100,000 0 0 100,000 Fingerprint Fee 5,000 0 0 5,000 K Property Auction 5,000 0 0 5,000 d Vehicle Repossession Fee 4,500 0 0 4,500 = Crime Prevention Revenue 300 0 0 300 Q Investigation Fee 45,000 0 0 45,000 N Payoff Demand Fee 0 0 0 0 Plan Check Fee-Engineering 50,000 50,000 0 0 L Miscellaneous Other Revenue 350,000 0 0 350,000 ~ Refunds and Rebates 1,500 0 0 1,500 C Drunk Driver Reimbursement 0 0 0 0 C Litigation Settlement 10,000 0 0 10,000 CL Water Fund Contribution 3,597,944 0 3,597,944 0 N Returned Check Charge 0 0 0 0 N Administrative Service Charge 367,600 0 0 367,600 Restitutions 20,000 0 0 20,000 i Off Track Betting 90,000 0 0 90,000 Route 66 Rendezvous 0 0 0 0 Damage Claim Recovery 192,844 0 0 192,844 to C I CID Reimbursement 0 0 0 0 U. Booking Fee Reimbursement 2,000 0 0 2,000 �- I Sewer Contract-Water 500,000 0 500,000 0 N Water Land Sales 0 0 0 0 v Hazmat Incident Recovery 1,000 0 0 1,000 > Street Knockdown 11,000 0 0 11,000 d Total Miscellaneous $6,107,276 $91,588 $4,097,944 $1,917,744 General Fund Total $119,638,7671 $4,011,490 $20,219,9501 $95,407,327 w C Note: 1. One-time development related fees are not projected as recurring revenues because they are netted from projected development M development services costs. a I 2. Certain recurring revenues(such as transient occupancy tax,intergovernmental revenues and set payment amounts)that are = O not impacted by the proposed project are not projected in the fiscal analysis. Also,Measure Z sales tax revenues are not projected because Measure Z sunsets in 2022 and will require voter approval to be extended. ca K d C Sources: Stanley R.Hoffman Associates,Inc. C City of San Bernardino,Fiscal Year 2013-2014 Mid-Year Budget Update,Schedule'C',General Fund Revenue Detail Report,2118114 Q y M L- t G L CL c Q E s ca w Q Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 55 Plan for Services and Fiscal Packet Pg. 628 7.C.b Table B-2 Fiscal Year 2013-2014 Mid-Year Budget Update: Revenues for Other City Funds 1 Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2014 Dollars) Revenue Category Total Not Projected 2 Recurring N Library Fund Library Fines $21,000 $0 $21,000 Miscellaneous Receipts 22,000 0 22,000 � Interest on Idle Cash 100 100 0 = Total Library Fund $43,100 $100 $43,000 Animal Control Fund M Animal Licenses $250,000 $0 $250,000 d Miscellaneous Licenses and Permits 1,000 0 1,000 C General Fines 30,000 0 30,000 Q Animal License Penalty 30,000 0 30,000 N Animal Adoption Fee 40,000 0 40,000 Contracted Shelter Fee 967,000 967,000 0 Apprehension Fee 20,000 0 20,000 pf Board Fee 20,000 0 20,000 = Field Service Fee 2,000 0 2,000 Q Owner Release Fee 20,000 0 20,000 U) Vaccination Fee 12,000 0 12,000 N Microchip Fee 25,000 0 25,000 Miscellaneous Receipts 500 0 500 M Sale of Equipment 0 0 0 Total Animal Control Fund $1,417,500 $967,000 $450,500 C Special Gas Tax Fund U_ State Gasoline Tax: y HUTA Prop 42 Replacement $2,852,660 $0 $2,852,660 V Proposition 111 1,020,621 0 1,020,621 Section 2106 799,133 0 799,133 Section 2107 1,254,233 0 1,254,233 Subtotal $5,926,647 $0 $5,926,647 p Section 2107.5 flat amount 3 10,000 10,000 0 w Interest on Idle Cash 3.000 3,000 0 M Total Gas Tax Fund $5,939,647 $13,000 $5,926,647 Sewer Line Maintenance = Sewer Line Maintenance $3,200,000 $0 $3,200,000 0 Interest on Idle Cash 7,500 7,500 0 R Total Sewer Line Maintenance $3,207,500 $7,500 $3,200,000 K CFD 1033-Fire Station Maintenance and Operations = CFD 1033 Special Tax $585,600 $0 $585,600 = Q Interest on Idle Cash 0 0 0 N Total CFD 1033-Fire Station Maintenance and Operations $585,600 $0 $585,600 F- Note: 1. This table includes only the special fund revenues that are projected in the fiscal analysis. C 2. Revenues that are not impacted by the proposed project are not projected as recurring revenues. Also,revenues •L allocated to capital expenditures and interest on idle cash revenues are not projected. Q- 3. Section 2107.5 gas tax revenues are allocated base on the population size-range population of the City. The City currently falls within the population size-range of 50,000 to 99,999. The population of the proposed projects will not = move the City to a new size-range.Therefore,Section 2107.5 gas tax revenues are not projected in the fiscal analysis. d E L Sources: Stanley R.Hoffman Associates,Inc. v City of San Bernardino,Fiscal Year 2013-2014 Mid-Year Budget Update,Schedule'D', Other Funds Revenue Report,2118114 a Stanley R. Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29, 2014 56 Plan for Services and Fiscal Packet Pg. 629 7.C.b Table B-3 Property Tax Allocations by Tax Rate Area (TRA) Prior to Annexation Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino County of San Bernardino Tax Rate Areas(TRAs)2 Agency Weighted N Code Agency' 107149 107162 107150 107014 Average y AB01 GA01 San Bernardino County General Fund 0.14670950 0.14647777 0.14663658 0.14673297 0.14665143 AB02 GA01 Educational Revenue Augmentation Fund(ERAF) 0.22216547 022181561 0.22205445 0.22220082 0.22207737 Cr BF02 GA01 Flood Control Zone 2 0.02604784 0.02599983 0.02602535 0.02604979 0.02603216 BF07 GA01 Flood Control District,Administration,1&2 0.00183179 0.00183357 0.00182980 0.00183175 0.00183107 C BLO1 GA01 San Bernardino County Free Library 0.01420881 0.01420823 0.01419448 0.01420950 0.01420217 O BS01 GA01 County Superintendent of Schools,Countywide 0.00503448 0.00502505 0.00503156 0.00503517 0.00503212 .0 BS01 GA02 County Superintendent of Schools,Regional Occupational Program 0.00086329 0.00085924 0.00086222 0.00086327 0.00086233 M SC54 GA01 San Bernardino Community College 0.05156599 0.05148565 0.05152385 0.05157254 0.05153793 K I SU54 GA01 San Bernardino Unified 0.35883018 0.35841255 0.35850984 0.35885736 0.35863694 C UF01 GA01 San Bernardino County Fire Protect District-Valley Service Area 0.11925960 0.11915119 0.11915490 0.11926834 0.11919961 = UF01 GA05 San Bernardino County Fire Protect District-SBCFPD-ADMIN 0.02634292 0.02630718 0.02632235 0.02634545 0.02632956 Q WR04 GLO1 Inland Empire Joint Resource Conservation District 0.00060292 0.00191796 0.00134039 0.00049385 0.00108407 N WU23 GA01 San Bernardino Valley Municipal Water 0.02653721 0.02650617 0.02651423 0.02653919 0.02652323 Total 100000000 1.00000000 1.00000000 1.00000000 1.00000000 L I- IM Total Acreage 120.75 40.00 163.13 28.92 352.80 =_ Percent of Total 34.2% 11.3% 462% &2% 100,0% •L Q Note: 1. The property tax allocations highlighted in bold are impacted by the proposed annexation. 2. The 26-acre annexation area outside the Spring Trails Specific Plan is in TRA 107150,based on discussion with LAFCO staff. C14 Sources: Stanley R.Hoffman Associates,Inc. San Bernardino County Auditor-Controller,Property Tax Division San Bernardino County Local Agency Formation Commission(LAFCO),May 2013 tti Table B-4 Property Tax Allocations Prior to Annexation and Upon Annexation Spring Trails Annexation Area Plan for Service and Fiscal Analysis n City of San Bernardino ,o L. Tax Rate Area Allocations 2 d Prior to Annexation Upon Annexation 3 I San San San = O Bernardino Bernardino Bernardino County County County City of K General Funds/ General San d _ Property Tax Recipient' Fund Districts Fund Bernardino = Q General Fund 0.1467 0.1421 0.1643 N San Bernardino County Free Library 0.0142 SBCFPD,Valley Service Area 0.1192 H SBCFPD,Administration 0.0263 Total 0.1467 0.1597 0.1421 0.1643 = CL Note: 1. Only the property tax allocations for the funds analyzed in this report are presented in this table. The property tax allocations represent a weighted average of the tax rate areas(TRAs)in the project area,as shown in Appendix Table B-3. +' 2. Tax rate allocations are adjusted for the shift to the Education Realignment Augmentation Fund(ERAF). d 3. Although a Master Property Tax Exchange Agreement does not exist between the City of San Bernardino and the County of San E Bernardino,the tax rate allocation for the City of San Bernardino is based on a formula provided by LAFCO. Upon annexation,the City will receive the allocations for the detaching districts,adjusted by 50 percent of the difference when the total of the historic City allocation of 0.1689 is subtracted from the total of the detaching districts. The formula for the City upon annexation is- 0.1597+((0.1689-0.1597)/2). Therefore,0.1643 of the one percent levy will be transferred to the City General Fund upon Q annexation. The formula for the County upon annexation is: 0.1467+((0.1597-0.1689)/2). Therefore,the County General Fund will receive 0.1421 of the basic one percent levy upon annexation. Sources: Stanley R.Hoffman Associates,Inc. San Bernardino County Auditor-Controller,Property Tax Division,TRA Allocation Percentage Allocation San Bernardino County Local Agency Formation Commission(LAFCO),May 2013 Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 57 Plan for Services and Fiscal Packet Pg. 630 7.C.b Table B-5 Estimated In Lieu Property Tax of Vehicle License Fees (VLF) Factor Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2014 Dollars) Category FY 2004-2005 FY 2013-2014 Change N d A. Nominal Dollars = rr In Lieu Property Tax-VLF $11,148,807 $16,328,700 $5,179,893 Assessed Valuation $7,283,433,587 $10,695,499,230 $3,412,065,643 VLF Increase divided by Assessed Valuation(AV) 0.001520 O VLF Increase per$1,000,000 increase in AV $1,520 X B. Consumer Price Index(Annual 2005 and 2013) 201.80 239.21 1.19 = C C. Constant Dollars Q N In Lieu Property Tax-VLF $13,215,425 $16,328,700 $3,113,275 -� Assessed Valuation $8,633,539,634 $10,695,499,230 $2,061,959,596 VLF Increase divided by Assessed Valuation(AV)' 0.001510 0 VLF Increase per$1,000,000 increase in AV $1,510 •L G- U) Note: 1. Calculated amount is rounded to the nearest ten. N Sources: Stanley R.Hoffman Associates,Inc. State Controller's Office,Division of Accounting and Reporting,Revenue and Taxation Code Section 97.70©1(B)(i)Vehicle License Fee Adjustment Amounts,200412005 ` City of San Bernardino,Fiscal Year 2013-2014 Mid-Year Budget Update, Schedule'C', General Fund Revenue Detail Report,2118114 LL San Bernardino County,Office of Assessor,2013 Assessment Roll Re-Cap Totals Bureau of Labor Statistics(BLS),Consumer Price Index-All Urban Customers,Los Angeles-Riverside- y Orange County, CA,Annual CPI, March,2014 t2 G1 L O w Table B-6 Calculation of Use Tax Factor o-I Spring Trails Annexation Area Plan for Service and Fiscal Analysis c City of San Bernardino x City of San Bernardino Amount c Use Tax N County Pool $2,943,748 L State Pool $16,229 F_ Total Use Tax $2,959,977 c •L divided by a Point-of-Sale $26,276,832 y equals a Use Tax Rate' 11.3% �a w Q Note: 1. The use tax rate is the County Pool plus the State Pool divided by point-of-sale taxable sales tax. Sources: Stanley R. Hoffman Associates, Inc. The HdL Companies, Sales Tax Allocation Totals, Calendar Year 2013 Stanley R. Hoffman Associates, InG Spring Trails Annexation, City of San Bernardino July 29, 2014 58 Plan for Services and Fiscal nnhick Packet Pg. 631 i 7.C.b *WWI Table B-7 Estimated Annual Residential Turnover Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino Occupied Housing Percent City of San Bernardino Units Turnover V! d 7 Total Owner Occupied Units 31,662 Moved in 2005 to 2010 6,292 c Moved in 2000 to 2004 8.735 2 Total Moved 2000 to 2010 15,027 Annual Turnover Rate: 2000 to 2010' 1,503 5% 4xi C c Note: 1. The annual turnover rate is based on the assumption of ten years for the 2000 to 2010 period. N Sources: Stanley R.Hoffman Associates,Inc. U.S.Census Bureau,2010 American Community Survey Tenure by Year Householder Moved Into Unit ~ c •L iZ W Table B-8 CN IT Fiscal Year 2013-2014 Mid-Year Budget Update: Expenditures for Other City Funds 1 Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino Q (In Constant 2014 Dollars) U_ I Fund and Expenditure Category Amount Q v Library Fund Personnel Services $1,218,974 to Materials and Operations 218,700 L Contract Service 26,710 Internal Service 251,745 c Capital Outlay 0 Debt Service 0 IL Total Library Fund $1,716,129 Ocl Animal Control Fund a Personnel Services $1,102,335 Materials and Operations 102,400 = Contract Service 93,000 Q Internal Service 759,268 rn Capital Outlay 100,000 Debt Service-Communications Equipment 0 t- Total Animal Control Fund $2,157,003 0 c Special Gas Tax Fund Q Personnel Services $0 U) Materials and Operations 0 c Contract Service 15,999 m Internal Service 0 E Capital Outlay 0 -c Debt Service-Lease Payments 1.243.824 Total Gas Tax Fund $1,259,823 Q Note: 1. This table presents only the City funds included in the fiscal analysis. Sources: Stanley R.Hoffman Associates,Inc. City of San Bernardino,Fiscal Year 2013-2014 Mid-Year Budget Update,Schedule'E'-Historical and Proposed Summary of Expenditures,2118114 Stanley R. Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29, 2014 59 Plan for Services and Fiscal Packet Pg. 632 7.C.b Table B-9 General Fund Net Community Development Cost Factor Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2014 Dollars) Category Amount N Total General Fund Community Development Costs $3,447,055 a minus a� One-Time Licenses and Permits Miscellaneous Planning Permits $27,000 0 Building Permits 525,000 M Mechanical Permits 160,000 = Mobile Home Park Permits 55,400 c Street Cut Permits 415,000 Q Grading Permits 10,000 Construction Permits 70,500 On Site Inspection Fees 574,251 M On Site Plan Check 228,000 = CL Total One-Time Licenses and Permits $2,065,151 n minus Charges for Service Miscellaneous Planning/Building $60,000 M PW Subdivision File Fee 40,000 Planning Development Project 220,000 CD Technology Fee 60,000 S Plan Review Fee 100,000 N Plan Check Fee 200,000 Property/Building Abatements 600,000 Building Permit Review 52,000 Single Family Rental Inspection 200,000 c Administrative Cites- SFRIP 98,000 Crime-free Rental Housing 56,000 M Blanket Inspection Fee 34,100 Miscellaneous Development Services Charges 40,000 = Plan Subdivision File Fee 1,000 2 Non Subdivision Street Improvements 55,000 m Certificate of Completion 2,000 = Archival Fee- Development Services 22,000 Q Miscellaneous Development Services 5,000 N Plan Check Fee- Engineering 50.000 Total One-Time Charges for Service $1,895,100 ~ equals c Recurring Net Development Services Costs ($513,196) a divided by City Service Population 265,727 c equals E Development Services Costs per Service Population ($1.93) M w Sources: Stanley R. Hoffman Associates, Inc. Q City of San Bernardino, Fiscal Year 2013-2014 Mid-Year Budget Update, Schedule 'E'-Historical and Proposed Summary of Expenditures, Schedule 'C'-General Fund Revenue Detail Report, 2118114 City of San Bernardino, Finance Department Stanley R. Hoffman Associates, Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 60 Plan for Services and Fiscal Packet Pg.633 7.C.b APPENDIX C PROJECT REFERENCES City of San Bernardino Mark Persico, Community Development Director, 909-384-5357 N as Tony Stewart, Former Acting Community Development Director, 909-384-5357 a Robert Eisenbeiz, City Engineer, 909-384-5230 George Avery, Fire Chief, 909-384-5286 0 w David Cain, Director of Administrative Services, 909-384-5242 a www.sbcity.org/ c a N J.P.Weber Group L Jeff Weber, Principal, 949-254-0135 c Hinderliter de Llamas and Associates C www.hdlcompanies.com N San Bernardino County Local Agency Formation Commission Kathleen Rollings-McDonald www.sblafco.com _ I N County of San Bernardino www.sbcounty.gov/ L County of San Bernardino Fire Department ° Mike Horton, Acting Fire Marshal, 909-386-8410 a mhorton @sbcfire.org =i 0 Ingrid Johnson, GIS Manager, 909-356-2378 ijohnson @confire.org San Bernardino City Unified School District 0 Facilities/Operations Division, Facilities Management Takara Russ, Use of Facilities Senior Clerk, 909-388-1600 a, _ .L Omnitrans cn www.omnitrans.org/ d E �a w Q Stanley R. Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29, 2014 61 Plan for Services and Fiscal Packet Pg. 634 7.C.c Figure 2-1 Spring Trails Annexation Area Local Vicinity Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino Oevore a _ c PROJECT I o 517E ( d Q f C N San SemsrrS�a Caurxy �.m cl� M �t44, Verdetnorlt � •c fi San Q �m Bernardino C d E s Project Site City of San Bernardino a ���--- San Bernardino National Forest Boundary E San Bernardino County land to be annexed o ;With project site (26.4 acres} a Sources: Stanley R. Hoffman Associates, Inc. Montecito Equities, Ltd., Spring Trails Draft Specific Plan, October 2012 Stanley R. Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29,2014 5 Plan for Services and Fiscal Packet Pg. 635 M o .1 mr AL- i U) OZ z < Z 0 Vf < Cl) C) to e 85 U- 0 ui ui LL t % z ti Z 0 < 0 0 LLI c) w 0 LLI W Z C) L-J > W W < < LL, LLI Z Z) w LU CO Z Z < 0 0 U) Z 0 Z 0 < w z N LLJ 0 2 2 < W (D C) W < 0 F- >w LU LLJ LU 0 CO P y O O CD ('D n r X r,.. w A;"" may:% w, r' CD COD q �5 A '1 1 1 � V) CD PI7 C CD D OL o r,-, eD C g � o Q QtA O Q -C C7 C7 v n c� t # 9 F n •} ��'sue!lJ � f CD O r O O CD x n � O (CD�r Oi O CD F..l rt u CD '5 ft � O nyy w Z O � tD � N CD u fl 1 N J iid+ bk 4l r 1+ O CD x yj+ I3 O/P Y v' V 1 w f—h fY "'f1 O`cV��C MF BERNgR OEpgR ��R��DF O Spring Trails Annexation Area Plan for Services and Fiscal Analysis City of San Bernardino Prepared for: City of San Bernardino 300 N. D Street San Bernardino, CA 92418 Attn: Mark Persico, Community Development Director 909-384-5357 July 29, 2014 -i::� -7 ' SRHA Job 41251 1 11661 San Vicente Blvd. Suite 306 STANLEY R.UOFFMAN Los Angeles, California 90049-5111 A s s o c +i+ T e s 310.820.2680-p, 310.820.8341-f www.stanleyrhoffman.com CONTENTS Tablesand Figures.........................................................................................................................iii EXECUTIVESUMMARY...............................................................................................................................V CHAPTER 1 INTRODUCTION....................................................................................................................1 1.1 Purpose of the Study........................................................................................................ 1 1.2 Overview of the City of San Bernardino.......................................................................... 3 1.3 Organization of the Report............................................................................................... 3 CHAPTER2 PROJECT DESCRIPTION.....................................................................................................4 2.1 Residential Development.................................................................................................4 2.2 Infrastructure....................................................................................................................4 2.2 Assessed Valuation and Property Tax.............................................................................. 7 2.3 Sales and Use Tax.......................................................................................................... 10 CHAPTER 3 PUBLIC FACILITIES BEFORE AND AFTER ANNEXATION..............................................12 3.1 General Government...................................................................................................... 12 3.2 Fire and Paramedic......................................................................................................... 14 3.3 Sheriff/Police.................................................................................................................. 14 3.4 Library............................................................................................................................ 17 3.5 Parks and Recreation...................................................................................................... 19 3.6 Animal Control...............................................................................................................21 3.7 Street Lighting................................................................................................................21 3.8 Landscape Maintenance................................................................................................. 21 3.9 Water.............................................................................................................................. 22 3.10 Sewer.............................................................................................................................. 22 3.11 Transportation................................................................................................................ 25 3.12 Flood Control and Drainage........................................................................................... 25 3.13 Utilities...........................................................................................................................28 3.14 Schools........................................................................................................................... 28 3.15 Solid Waste Management............................................................................................... 31 3.16 Public Health and Welfare ............................................................................................. 32 CHAPTER 4 PAYING FOR PUBLIC FACILITIES AND INFRASTRUCTURE..........................................33 4.1 Spring Trails Facilities and Infrastructure...................................................................... 33 4.2 City of San Bernardino Processing and Development Impact Fees............................... 33 4.3 Schools........................................................................................................................... 33 4.4 Utilities........................................................................................................................... 33 4.5 Roads and Drainage ....................................................................................................... 33 4.6 Water............................................................................................... ............................. 36 CHAPTER 5 FISCAL IMPACTS...............................................................................................................37 5.1 City General Fund.......................................................................................................... 37 5.2 City Special Gas Tax Fund............................................................................................. 38 Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29,2014 i Plan for Services and Fiscal Analysis CHAPTER 6 CITY OF SAN BERNARDINO FISCAL ASSUMPTIONS.....................................................40 6.1 City General Assumptions .............................................................................................40 6.2 City Revenue Assumptions............................................................................................42 6.3 City Cost Assumptions...................................................................................................47 APPENDIX A SUPPORTING LAND USE TABLE....................................................................................52 APPENDIX B SUPPORTING FISCAL TABLES.......................................................................................53 APPENDIX C PROJECT REFERENCES .................................................................................................61 Stanley R, Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29, 2014 ii Plan for Services and Fiscal Analysis .■ TABLES 2-1 Residential Development Description................................................................................. 6 2-2 Public Infrastructure Development Description.................................................................. 7 r, 2-3 Assessed Valuation, and Property Tax................................................................................ 8 2-4 Estimated Existing Assessed Valuation............................................................................... 9 2-5 Estimated Off-Site Sales and Use Tax by Project Residents............................................. 11 PM 3-1 Current and Anticipated Service Providers in the Spring Trails Annexation Area........... 13 to 4-1 Spring Trails Facilities and Infrastructure......................................................................... 34 4-2 Summary of Spring Trails Processing and Development Impact Fees.............................. 35 PM 5-1 Summary of Projected Recurring Fiscal Impacts.............................................................. 38 5-2 Detailed Projected Recurring Fiscal Impacts.................................... •. 6-1 City Population, Housing and Employment Assumptions ................................................41 6-2 General Fund and Gas Tax Fund Recurring Revenue Factors ..........................................43 6-3 General Fund Recurring Cost Factors................................................................................48 6-4 Calculation of City General Government Overhead Rate .................................................49 A-1 Roads,Drainage, Sewer, Parks,Trails and Open Space Phasing......................................52 B-1 General Fund Proposed revenues, Fiscal Year 2013-2014................................................ 53 B-2 Revenues for Other City Fund,Fiscal Year 2013-2014 .................................................... 56 B-3 Property Tax Allocations by Tax Rate Area(TRA)Prior to Annexation......................... 57 "M B-4 Property Tax Allocations Prior to Annexation and Upon Annexation.............................. 57 bw B-5 Estimated In Lieu Property Tax of Vehicle License Fees (VLF)Factor........................... 58 B-6 Calculation of Use Tax Factor........................................................................................... 58 B-7 Estimated Annual Residential Turnover............................................................................ 59 1r B-8 Fiscal Year 2013-2014: Expenditures for Other Funds.................................................... 59 B-9 General Fund Net Community Development Cost Factor.................................................60 ku r. 1 Stanley R. Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29, 2014 iii Plan for Services and Fiscal Analysis FIGURES 1-1 Spring Trails Annexation Area Regional Vicinity...............................................................2 2-1 Spring Trails Annexation Area Local Vicinity.................................................................... 5 3-1 County of San Bernardino Fire Protection Jurisdictions................................................... 15 3-2 City Fire Protection............................................................................................................ 16 3-3 City of San Bernardino Police Department: Northwest District........................................ 18 3-4 Spring Trails Specific Plan Parks, Trails, and Open Space............................................... 20 3-5 Spring Trails Specific Plan Landscape Zones ...................................................................23 3-6 Spring Trails Specific Plan Conceptual Water Plan.......................................................... 24 3-7 Spring Trails Specific Plan Conceptual Water Plan.......................................................... 26 3-8 Spring Trails Specific Plan Circulation Plan.....................................................................27 3-9 Spring Trails Specific Plan Conceptual Drainage Plan..................................................... 29 3-10 Local Elementary, Middle and High Schools.................................................................... 30 Stanley R, Hoffman Associates, Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 iv Plan for Services and Fiscal Analysis EXECUTIVE SUMMARY This report provides an assessment of public service delivery capabilities of the City of San Bernardino and other agencies or special districts affected by the proposed Spring Trails Annexation Area to the City of San Bernardino. The City of San Bernardino is surrounded by the cities of Highland, Redlands, Colton and Rialto. This report is being submitted to the County of San Bernardino Local Agency Formation Commission (LAFCO) as a "Plan for Service" required by California Government Code Section 56653. Currently, the City of San Bernardino provides a limited number of public services to the Annexation Area including fire and paramedic, water and sewer services. The County of San Bernardino provides many other services to the annexation area including general government, development services, sheriff patrol, public library, regional parks and recreation, street lighting, transportation, flood control and drainage, and health and welfare. Public schools are provided by the San Bernardino Unified School District. After annexation, the City of San Bernardino is anticipated to provide services including general government, community development, fire and paramedic services,police protection, local parks and recreation, community services and public works' services. The County of San Bernardino will continue to provide services such as regional parks and recreation, regional flood control and drainage and health and welfare. The proposed annexation area includes the Spring Trail Specific Plan and the 26 acres of unincorporated parcels adjacent to the southwestern boundary of the Specific Plan. Spring Trails is a proposed 352.8-acre residential community in the foothills of the San Bernardino Mountains. The preferred plan accommodates 284 single-family lots ranging from 10,801 square feet to 18 acres. The development footprint of Spring Trails encompasses 68 percent of the total site (242 acres), on gently sloping alluvial benches between canyons, steep hillsides, and the Cable Canyon and Meyers Canyon drainage ways. The remaining 32 percent (111 acres) remains open space. There are 3.8 miles of hiking trails that traverse the site and provide access to parks and natural open space. Based on an analysis of current service delivery capabilities, the City is equipped to handle additional demand from the proposed Annexation Area of 5 existing homes in the County unincorporated area and the 284 new homes planned for Spring Trails. All on-site streets, drains, Stanley R, Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29, 2014 v Plan for Services and Fiscal Analysis parks, trails and open space will be maintained through a homeowners association and on-site streetlights will be maintained through a landscape and lighting maintenance district. This report explains the transfer of service requirements upon annexation, estimates development impact fees and other cost responsibilities. The analysis of the recurring fiscal impacts to the City is shown to generate an estimated $127,165 to the City General Fund for the entire Spring Trails Annexation Area after buildout. This projected surplus assumes a public safety special tax of$200 per new unit proposed by the developer and accounts for about 45 percent of the projected surplus after buildout. Stanley R. Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29, 2014 vi Plan for Services and Fiscal Analysis ur. PM CHAPTER 1 INTRODUCTION The Spring Trails Annexation Area is on the northern edge of the City of San Bernardino in the PM foothills of the San Bernardino Mountains, as shown in Figure 1.1. The site is approximately 1.5 miles east of the unincorporated community of Devore and the junction of Interstate 215 (I-215) and I-15. The Spring Trails Annexation Area is bounded by the San Bernardino National Forest on three sides and Verdemont Heights and the City of San Bernardino on the southern side. 1.1 Purpose of the Study The Local Agency Formation Commission(LAFCO) of the County of San Bernardino requires a jurisdiction to submit a Plan for Service and Fiscal Impact Analysis when the jurisdiction is affected by a proposed change in boundaries, formation, or organization. The proposed project intends to annex into the City of San Bernardino, which requires the City to show that the necessary infrastructure improvements and services can be provided to the proposed �r development. Per the LAFCO August 2012 Policy and Procedure Manual, the Plan for Service must include the following components: a. A description of the level and range of each service to be provided to the affected territory. b. An indication of when those services can feasibly be extended to the affected territory. c. An identification of any improvement or upgrading of structures, roads, water or sewer facilities, other infrastructure, or other conditions the affected agency would impose upon the affected territory. d. The Plan shall include a Fiscal Impact Analysis which shows the estimated cost of extending the service and a description of how the service or required improvements will be financed. The Fiscal Impact Analysis shall provide, at a minimum, a five(5)year projection of revenues and expenditures. A narrative discussion of the sufficiency of revenues for anticipated service extensions and operations is required. 6 e. An indication of whether the affected territory is, or will be,proposed for inclusion within an existing or proposed improvement zone/district, redevelopment area, assessment district, or community facilities district. f. If retail water service is to be provided through this change of organization,provide a description of the timely availability of water for projected needs within the area based upon the factors identified in Government Code Section 65352.5. Stanley R, Hoffman Associates,Inc. Spring_Trails Annexation,City of San Bernardino July 29,2014 1 Plan for Services and Fiscal Analysis Figure 1.1 Spring Trails Annexation Area Regional Vicinity Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino C13 85 _ Hesperia 1 �J i eras Jar o.mro Crook" L e *SITE Nrniemon! �-u C5U Sn awl- _ L C+�r-- ---- San Fontana Bernardino Riairto Highland Sources: Stanley R. Hoffman Associates, Inc. Montecito Equities, Ltd., .Spring Trails Draft Specific Plan, October 2012 Stan ley R, Hoffman Associates, Iifc. Spring Trails Annexation, City of San Bernardino July 29, 2014 2 Plan for Services and Fiscal Analysis 1.2 Overview of the City of San Bernardino The City of San Bernardino is the county seat of San Bernardino County, occupying 59.3 square miles and is an anchor city for the Inland Empire. The 2013 city population is estimated at 212,639. Residents have access to 40 parks and 6 community centers, a public library system, two higher education institutions, and 62 K-12 public schools. Major employers in the city include the County of San Bernardino, San Bernardino City Unified School District, California State University, the City of San Bernardino, Saint Bernardino Medical Center, the Community Hospital of San Bernardino, Caltrans, Stater Bros. Markets, Wells Fargo and Omintrans. The city has been a major transit hub for over 100 years with the Interstate 10 and 215, the 210 and 259 Freeways, and the Metrolink commuter rail service. San Bernardino is a charter city, which means that the city has supreme authority over its municipal affairs, rather than being bound by the state's general law if the City were a general law city. The City operates under a hybrid Mayor-Council-City Manager form of government. The Mayor, City Attorney, City Clerk and City Treasurer. as well as a city council composed of seven seats, are elected. Under supervision of the Mayor, the City Manager is the Chief Administrative Officer and directs most of the City Departments, other than the departments governed by separate boards, such as the Water Department, Civil Service and the Library. 1.3 Organization of the Report Chapter 2 contains the description of the annexation area and the proposed development. The analysis of existing public service delivery in the annexation area and upon annexation into the City is presented in Chapter 3. Chapter 4 discusses the development impact fees and charges for infrastructure associated with the proposed annexation. The fiscal impact analysis of the annual operations and maintenance costs for the provision of services to the annexation area is provided in Chapter 5. Chapter 6 covers the revenue and cost assumptions used for the fiscal analysis. Appendix A includes the detailed infrastructure description for the Annexation Area. Supporting tables for the fiscal assumptions appear in Appendix B. Appendix C lists the project contacts and references used in the preparation of this study. Stanley R. Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29,2014 3 Plan for Services and Fiscal Analysis b CHAPTER 2 PROJECT DESCRIPTION This chapter presents the detailed land uses for the Spring Trails Annexation Area. Information includes acres, housing units, population, assessed valuation and taxable sales. The total Spring Trails Annexation Area includes about 352 gross acres, of which the proposed Spring Trails Specific Plan occupies about 326 acres and the remaining 26 acres are in the annexing parcels adjacent to the southwestern boundary of the Specific Plan. As shown in Figure 2-1, the Spring Trails Annexation Area is in Verdemont Heights, approximately one-third mile northwest of the intersection of Meyers Road and Little League Drive. Primary access is from a new roadway connecting to Little League Drive and a secondary roadway via a new road extending south and connecting to the frontage road along 1-215. Freeway access is from the Palm Avenue interchange and the Glen Helen Parkway/Devore Road interchange. 2.1 Residential Development As shown in Panel A of Table 2-1, there are 7 existing lots of which one lot is located on the Spring Trails site and the remaining 6 lots are located in the annexing area outside the Spring Trails site. With the 284 lots proposed for the Spring Trails site, total lots for the Annexation Area after buildout are 291. There are 5 existing homes in the Annexation Area, as shown in Panel B of Table 2-1. The Spring Trails Specific Plan proposes 284 new homes resulting in a total of 289 homes in the Annexation Area after buildout. Based on the January 1, 2013 Citywide average estimate of 3.46 persons per unit from the Department of Finance, total population for the Annexation Area is projected at 1,000 after buildout, as shown in Panel C of Table 2-1. 2.2 Infrastructure Table 2-2 presents the Spring Trails project infrastructure that is publicly maintained through the City General Fund and other City Funds. The total publicly and privately maintained roads, drainage, sewer, parks, trails and open space infrastructure for the Annexation Area is presented in Appendix Table A-1. All water infrastructure will be operated and maintained by the San Bernardino Municipal Water Department. Stanley R, Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 4 Plan for Services and Fiscal Analysis Figure 2-1 Spring Trails Annexation Area Local Vicinity Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino Devore FJPROJECT, *% SITE �fy P�9a San Sernarr&> Ca my City of San Bernardino Ct t` ` 'Sin HMrwdeo Oh r v Verdemont Q San `F Bernardino Project Site w City of San Bemardino -----� San Bernardino National Forest Boundary - San Bernardino County land to be annexed with project site (26.4 acres) err Sources: Stanley R. Hoffman Associates, Inc. Montecito Equities, Ltd.,Spring Trails Draft Specific Plan, October 2012 Stanley R. Hoffman Associates Inc. Spring Trails Annexation,City o f San Bernardino July 29,2014 5 Plan for Services and Fiscal Analysis Table 2-1 Residential Development Description Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino Year 2 Year 3 Year 4 Year 5 Category Year 1 Phase 1a Phase 1b Phase 2a Phase 2b Total A. Residential Lots Existing Lots Spring Trails Project Site 1 0 0 0 0 1 County Annexation Area 6 0 0 0 0 6 Subtotal Existing Lots 7 0 0 0 0 7 New Spring Trails Residential Lots 0 63 71 83 67 284 Total Annual Lots 7 63 71 83 67 291 Total Cumulative Lots 7 70 141 224 291 B. Residential Units Existing Units Spring Trails Project Site 1 0 0 0 0 1 County Annexation Area 4 0 0 0 0 4 Subtotal Existing Units 5 0 0 0 0 5 New Spring Trails Residential Units 0 63 71 83 67 284 Total Annual Units 5 63 71 83 67 289 Total Cumulative Units 5 68 139 222 289 Annual Residential Square Feet Z nla 201,600 227,200 265,600 214,400 908,800 Total Cumulative Square Feet n/a 201,600 428,800 694,400 908,800 C. Population 3 Existing Population Spring Trails Project Site 3 0 0 0 0 3 County Annexation Area 14 0 0 0 0 14 Subtotal Existing Units 17 0 0 0 0 17 New Spring Trails Population 0 218 246 287 232 983 Total Annual Population 17 218 246 287 232 1,000 Total Cumulative Population 17 235 481 768 1,000 Note: 1. Land uses and phasing for the Spring Trails Specific Plan are provided by J.P.Weber Group. 2. Based on information from the developer,the average unit size is 3,200 square feet. 3. Population is projected at the Citywide average of 3.46 persons per unit. Sources: Stanley R.Hoffman Associates,Inc. J.P.Weber Group,May 2013 Stanley R, Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 6 Plan for Services and Fiscal Analysis Table 2.2 Public Infrastructure Development Description Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino Year 2 Year 3 Year 4 Year 5 Total Category Year 1 Phase 1a Phase 1b Phase 2a Phase 2b A. Roads Primary Access 1.04 0.00 0.00 0.00 0.00 1.04 Secondary Access 2.61 0.00 0.00 0.00 0.00 2.61 Total Lane Miles 3.65 0.00 0.00 0.00 0.00 3.65 Cumulative Lane Miles 3.65 3.65 3.65 3.65 3.65 B. Drainage Reinforced Concrete Box Lineal Feet 1,430 0 0 0 0 1,430 Reinforced Concrete Pipe Lineal Feet 3,685 0 0 0 0 3,685 Arch Culvert Lineal Feet 580 0 0 0 0 580 Total Lineal Feet 5,695 0 0 0 0 5,695 Cumulative Lineal Feet 5,695 5,695 5,695 5,695 5,695 C. Sewer Sewer Main Lineal Feet 4,017 14,007 0 13,479 0 31,503 Cumulative Lineal Feet 4,017 18,024 18,024 31,503 31,503 Note: 1. Only the publicly maintained road,drainage and sewer infrastructure is presented in this table. All on on-site roads,drainage, parks,trails and open space will be maintained through a homeowners association. Appendix Table A-1 presents the total roads,drainage,sewer,parks,trails and open space for the Spring Trails project. Sources: Stanley R.Hoffman Associates,Inc. J.P.Weber Group,May 2013 As shown in Panel A and Panel B of Table 2-2, only the proposed off-site streets of 3.65 lane miles and the 5,695 lineal feet of off-site drains will be publicly maintained by the City. Sewer mains will be publicly maintained and are estimated at 31,503 line feet after buildout of the project. All on-site streets, drains, parks, trails, and open space will be maintained by a homeowners association. On-site streetlights will be maintained by a lighting and landscape maintenance district or a homeowners association. 2.2 Assessed Valuation and Property Tax Assessed valuation for the total Spring Trails Annexation Area after buildout is projected at about $141.13 million, as shown in Panel B of Table 2-3. The current assessed valuation of about $2.38 million is estimated for Year 1. Existing assessed valuation is based on the County Assessor's 2013 tax roll value, as shown in Table 2-4. New residential valuation of$138.75 million in constant 2014 dollars for the proposed Spring Trails Specific Plan is based on residential pricing provided by the project developer. Stanley R, Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 7 Plan for Services and Fiscal Analysis Table 2.3 Assessed Valuation and Property Tax Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2014 Dollars) Year 2 Year 3 Year 4 Year 5 Total Category Year 1 Phase 1a Phase tb Phase 2a Phase 2b A. Residential Units Existing Units Spring Trails Project Site 1 0 0 0 0 1 County Annexation Area 4 0 0 0 0 4 Subtotal Existing Units 5 0 0 0 0 5 New Spring Trails Residential Units 0 63 71 83 67 284 Total Annual Units 5 63 71 83 67 289 Total Cumulative Units 5 68 139 222 289 B. Assessed Valuation Current Valuation 2 $2,375,959 Phase la @$450,000 per Unit $28,350,000 Phase 1 b @$475,000 per Unit $33,725,000 Phase 2a @$500,000 per Unit $41,500,000 Phase 2b @$525,000 per Unit $35,175.00 0 Total Annual Valuation $2,375,959 $28,350,000 $33,725,000 $41,500,000 $35,175,000 $141,125,959 Total Cumulative Valuation $2,375,959 $30,725,959 $64,450,959 $105,950,959 $141,125,959 C. Projected Property Tax Annual 1 Percent Property Tax Levy $23,760 $283,500 $337,250 $415,000 $351,750 $1,411,260 (@ 1%of Valuation) Annual General Fund Property $3,904 $46,583 $55,415 $68,191 $57,798 $231,892 (@ 16.43%of 1 Percent Levy) Total Cumulative Projected Property Tax $3,904 $50,488 $105,903 $174,094 $231,892 D. Projected Property Tax in Lieu VLF Total Annual Valuation for Property Tax In Lieu VLF 3 $0 $28,350,000 $33,725,000 $41,500,000 $35,175,000 $138,750,000 Total Cumulative Valuation for Property In Lieu VLF $0 $28,350,000 $62,075,000 $103,575,000 $138,750,000 Total Cumulative Projected Property In Lieu VLF $0 $42,809 $93,733 $156,398 $209,513 (@$1,600 per$1,000,000 Assessed Valuation Note: 1. Phasing and valuation for the Spring Trails Specific Plan are provided by J.P.Weber Group. 2. Current valuation is based on the 2012 tax roll values as presented in Table 2-3. 3. Property tax in lieu of vehicle license fees(VLF)is projected based on the increase in assessed valuation in a jurisdiction. Per State law,when an annexation occurs the existing valuation in the annexing area cannot be used in adjusting the amount of assessed valuation in the annexing City. Therefore,the current valuation of$2,314,736 is not included in the projection of property tax in lieu of VLF. Sources: Stanley R.Hoffman Associates,Inc. J.P.Weber Group,May 2013 Stanley R. Hoffman Associates, Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 8 Plan for Services and Fiscal Analysis Table 2-4 Estimated Existing Assessed Valuation: 2013 Tax Roll Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino Parcel Assessor Assessed Value Location Tax Rate Area Parcel Number Acres Land Improvement Total Land Type sprina Trails S eclFlc Plan Parcels to be Annexed Phase 2 107149 0348-071-05-0000 5.00 $6,365 $0 $6,365 Single Family Residential-Vacant Phase 2 107149 0348-071-06-0000 20.00 $29,446 $0 $29,446 Single Family Residential-Vacant Phase 2 107149 0348-071-07-0000 5.00 $6,365 $0 $6,365 Single Family Residential-Vacant Phase 2 107149 0348-071-09-0000 90.75 $94,782 $0 $94,782 Single Family Residential-Vacant Phase 2 107162 0348-071-10-0000 40.00 $55,933 $0 $55,933 Public Facilities Phase 2 107150 0348-101-50-0000 12.60 $38,614 $130,729 $169,343 Single Family Residential Phase 1 107150 0348-111-03-0000 36.00 $259,200 $0 $259,200 Single Family Residential-Vacant Phase 1 107150 0348-111-04-0000 45.45 $61,374 $0 $61,374 Single Family Residential-Vacant Phase 1 107014 0348-111-07-0000 28.92 $29,446 $0 $29,446 Single Family Residential-Vacant Phase 1 107150 0348-111-08-0000 33.50 $223,200 $0 $223,200 Single Family Residential-Vacant Phase 2 107150 0348-111-30-0000 9.20 $47,110 $0 $47,110 Single Family Residential-Vacant Total Specific Plan 326.42 $851,835 $130,729 $982,564 Outside Parcels to be Annexed' Phase 1 107150 0348-111-09-0000 430 $1,027 $0 $1,027 Single Family Residential-Vacant Phase 1 107150 0348-111-36-0000 10.37 $57,214 $225,716 $282,930 Single Family Residential Phase 1 7010 0348-111-47-0000 2.92 $90,000 $203,000 $293,000 Single Family Residential Phase 1 7010 0348-111-48-0000 2.94 $53,110 $222,540 $275,650 Single Family Residential Phase 1 7010 0348-11149-0000 2.93 $81,600 $325,520 $407,120 Single Family Residential Phase 1 7010 0348-111-50-0000 2.92 $133,668 $0 $133,668 Single Family Residential-Vacant Total Outside 26.38 $416,619 $976,776 $1,393,395 Total Project 352.80 $1,268,454 $1,107,505 $2,375,959 Note: 1. Based on discussion voth the San Bernardino LAFCO Executive Director,all of the outside parcels to be annexed are currently located in the unincorporated County area and the TRA 7010 is incorrectly identified on the tax roll for four of these parcels. Sources: Stanley R.Hoffman Associates,Inc. J.P.Weber Group Spring Trails,Tentative Tract Map No.15576 San Bernardino County,Office of the Assessor,Property Information System,2013 Roll Values San Bernardino County Local Agency Formation Commission(LAFCO),May 2013 The following summarizes the average values per unit by Phase provided by the project developer: • Phase la $450,000 per unit • Phase 1 b $475,000 per unit • Phase 2a $500,000 per unit • Phase 2b $525,000 per unit Projected Property Tax The City General Fund will receive property tax at about 16.43 percent of the basic one percent property tax levy on assessed valuation, as discussed in the Chapter 6 fiscal assumptions. As shown in Panel C of Table 2-3, property tax to the City General Fund for the current assessed valuation upon annexation is projected at $3,904. As residential units are completed in Phase la (Year 2), property tax is projected at $50,488. Projected property tax to the General Fund increases to $105,903 in Phase lb (Year 3). By Year 4, property tax is projected at $174,094 and at buildout of the project property tax is projected at $231,892. Stanley R, Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29,2014 9 Plan for Services and Fiscal Analysis Projected Property Tax In Lieu VLF The City General Fund will also receive property tax in lieu of vehicle license fees (VLF) based on the increase in assessed valuation in the City. Per State law, when an annexation occurs the existing valuation in the area that is being annexed cannot be used in adjusting the base amount of assessed valuation in the annexing City. The City will receive property tax in-lieu of VLF based on the change in its gross assessed valuation of taxable property for new development in the annexed area. As shown in Appendix Table B-5, the property tax in lieu of VLF in the City is projected to increase at $1,510 per million dollars of new assessed valuation(AV). As shown in Panel D of Table 2-3, no property tax in lieu VLF is projected for existing valuation in Year 1 per State law. By Year 2 property tax in lieu VLF is projected at $42,809 and increases to $93,733 by Year 3. As shown in Panel D of Table 2-2, property tax in lieu VLF is projected at $156,398 by Year 4 and at $209,513 after buildout (Year 5) of the Spring Trails proj ect. 2.3 Sales and Use Tax Sales and use tax is projected for the retail taxable sales that will be captured in the City from off-site purchases made by the future residents of the Spring Trails Specific Plan. The fiscal analysis assumes that the people living in the homes in the 26-acre area outside the Spring Trails project and the residents of the existing home on the Spring Trails site are already making purchases in the City. Therefore, no off-site sales and use tax is projected for the existing units. Off-site retail sales and use tax from taxable purchases made by future Spring Trails Specific Plan residents is projected based on the resident's estimated household income and estimated taxable retail purchases made in the City. Household income is estimated at 25 percent of average housing value based on a mortgage cost analysis by Stanley R. Hoffman Associates. Based on the U.S. Bureau of Labor Statistic, Consumer Expenditure Survey, the fiscal analysis estimates the Spring Trails' residents will generate total taxable retail purchases at about 32 percent of household income. Sales and Use Tax As shown in Table 2-5, estimated annual off-site retail sales and use tax from taxable purchases made by future Spring Trails Specific Plan residents are projected at $29,650 after buildout. This estimate is based on total household income projected at about $33.30 million after buildout Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 10 Plan for Services and Fiscal Analysis Table 2-5 Estimated Off-Site Sales and Use Tax by Project Residents Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2014 Dollars) Year 2 Year 3 Year 4 Year 5 Category Year 1 Phase 1a Phase 1b Phase 2a Phase 2b Total A. ANNUAL PROJECTIONS Annual New Residential Valuation $0 $28,350,000 $33,725,000 $41,500,000 $35,175,000 $138,750,000 Annual Household Income(0 24%of household valuation)' $0 $6,804,000 $8,094,000 $9,960,000 $8,442,000 $33,300,000 Annual Retail Taxable Sales RID 32%of household Income) $0 $2,177,280 $2,590,080 $3,187,200 $2,701,440 $10,656,000 Annual Prolected Off-Site Retail Taxable Sales Captured In City $0 $544,320 $647,520 $796,800 $675,360 $2,664,000 (@ 25%capture) Annual Prolected Sales and Use Tax to City Sales Tax(@ 1%of taxable sales) $0 $5,443 $6,475 $7,968 $6,754 $26,640 Use Tax(@ 11.3%of sales tax) 0 615 732 900 763 3 010 Total Projected Sales and Use Tax $0 $6,058 $7,207 $8,868 $7,517 $29,650 Allocation of Annual Total Protected Off-Site Sales and Use Tax' Sales and Use Tax(@ 75%of total sales and use tax) $0 $4,544 $5,405 $6,651 $5,638 $22,238 Property Tax in Lieu of Sales Tax(@ 25%of total sales and use tax) 0 1 514 1 802 2 217 1.879 7 412 Total Sales and Use Tax $0 $6,058 $7,207 $8,868 $7,517 $29,650 B. CUMULATIVE PROJECTIONS Cumulative Sales and Use Tax $0 $6,058 $13,265 $22,133 $29,650 Allocation of Cumulative Total Prolected Off-Site Sales and Use Tax Sales and Use Tax(@ 75%of total sales and use tax) $0 $4,544 $9,949 $16,600 $22,238 Property Tax in Lieu of Sales Tax(@ 25%of total sales and use tax) 0 1 514 3 316 5 533 7,414 Total Sales and Use Tax $0 $6,058 $13,265 $22,133 $29,650 Note: 1. Based on Consumer Expenditure Survey data,household income is estimated at about 24 percent of residential valuation. 2.As of July 1,2004.the Stale has reduced the local sales tax allocation by 25%,and replaced this 25%reduction of sales tax with a dollar-for-dollar allocation of local property tax from County ERAF funds. Sources:Stanley R.Hoffman Associates,Inc. Bureau of Labor Statistics,Consumer Expenditure Survey (24 percent of residential valuation of about $138.75 million). At 32 percent of household income, the projected retail taxable purchases made by Spring Trails' residents are projected at about $10.66 million after buildout. The fiscal analysis assumes that 25 percent of the retail taxable purchases, or about $2.66 million will be made annually in the City. At one percent of the estimated captured taxable sales of about $2.26 million, sales tax is projected at $26,640 after buildout. At the City average use tax rate of 11.3 percent of sales tax, an additional $3,010 of use tax is projected after buildout. Total sales and use tax captured in the City by the future residents of Spring Trails is projected at $29,650 after buildout. Based on the projected residential valuation for each Phase, the off-site sales and use tax from future residents is projected to increase from$6,058 in Year 2 to $29,650 by Year 5. Stanley R. Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29,2014 11 Plan for Services and Fiscal Analysis CHAPTER 3 PUBLIC FACILITIES BEFORE AND AFTER ANNEXATION This chapter describes the existing and anticipated future service providers for the proposed Spring Trails Annexation project area. The level and range of the services for the annexation area are described, if they are known. The following services are detailed in this chapter: • General Government • Fire and Paramedic • County Sheriff and Public Safety • Library • Parks and Recreation • Animal Control • Street Lighting • Landscape Maintenance • Water • Sewer • Transportation • Flood Control and Drainage • Utilities • Schools • Solid Waste Management • Health and Welfare Table 3-1 presents current and anticipated service providers in the Spring Trails annexation area. In many cases, such as general government, community development, economic development, fire and paramedic, and sheriff/police, among others, responsibilities shift from the County of San Bernardino to the City of San Bernardino. Other services, like water, sewer, and utilities, remain unchanged before and after annexation. These changes are detailed in subsequent sections of this chapter. 3.1 General Government Before Annexation The County of San Bernardino provides general government services, including: all Administrative services, Community Development services, and Economic Development services to the annexation area. After Annexation After the annexation, the City of San Bernardino will provide the general government services Stanley R. Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29, 2014 12 Plan for Services and Fiscal Analysis Figure 3-2 City Fire Protection Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino Spring Trails Site k u �Y Station 232(City) I Sources: Stanley R. Hoffman Associates, Inc. Google Earth Pro Stanley R. Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29, 2014 16 Plan for Services and Fiscal Analysis k w at 655 East Third Street. The Sheriff's Department and the City Police Department provide mutual backup services upon request within both the City and unincorporated areas. The California Highway Patrol in San Bernardino provides traffic patrol on State Highways within the unincorporated areas of the County. The Highway Patrol can also provide emergency response backup to the City Police and the County Sheriff upon request. After Annexation After the annexation, the City of San Bernardino Police Department will be providing the public safety services for Spring Trails and the rest of the annexed area. The area is served by a main police station, located at 710 North D Street, and four designated geographical patrol districts (Northwest, Northeast, Southwest, and Southeast). The project site belongs to patrol beat B1 in the Northwest Patrol District, as shown in Figure 3-3. The San Bernardino Police Department maintains a ratio of approximately one sworn officer for every 820 residents. The City Police Department operates under a mutual aid agreement with police agencies in the surrounding cities that allows use of up to fifty percent of adjacent agency resources upon request and for automatic response within zones of mutual aid. The California Highway Patrol in San Bernardino will continue to provide traffic patrol on State Highways within the unincorporated areas. The six lots outside of the Spring Trails Specific Plan area would receive law enforcement services from the City of San Bernardino Police Department upon annexation. 3.4 Library Before Annexation Currently, the existing households within the annexation area are served by the San Bernardino County Library system. However, the nearest County library, the Carter Branch Library is located at 2630 North Linden Drive in Rialto, and is a driving distance of about 12.2 miles away from the annexation area. After Annexation The Howard M. Rowe Branch Library facility is a branch of the San Bernardino City Library system. Located at 108 East Marshall Boulevard in the City of San Bernardino, this branch is closest to the Spring Trails project site, with a driving distance of about 9.6 miles. The annexation area would continue to receive library services from the City of San Bernardino Branch library upon annexation. The six lots outside of the Spring Trails Specific Plan area Stanley R. Hoffman Associates, Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 17 Plan for Services and Fiscal Analysis Figure 3-3 City of San Bernardino Police Department: Northwest District Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino San Bernardino Police Department PROJ EC SITE s /� � 16 Beat System �— '14b r 1 i r T ■ w,�a�ui► _ J D DS 1 - TTK COSOY ri rot reYOaroOe br tee r j - maff arTKmep artl metes 1 2 : .._.• --•-�--_- --.--, —. .:,,,r--�, ,,-�._ _-___ ., . a. .. into mes ea inert ruow m� • - .,. . - ,ae.y ztaranns sa au�e ra tx uf[9 b ergrienhp pepmef M-Good 50338 Sources: Stanley R. Hoffman Associates,Inc. City of San Bernardino,Police Department Stanley R. Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29, 2014 18 Plan for Services and Fiscal Analysis would also receive library services from the City of San Bernardino Branch Library upon annexation. 3.5 Parks and Recreation Before Annexation The County Regional Parks Department provides regional park services to all residents within the County, including unincorporated areas. The County Regional Parks system includes the following parks: Glen Helen, Yucaipa, Lake Gregory, Cucamonga, Guasti, and Prado. The closest regional park is Glen Helen Regional Park which has various recreation areas with amenities for fishing, boating, and picnicking. However, the County does not provide local park services, and, currently, there are no local parks within the annexation area. After Annexation The City of San Bernardino General Plan indicates that there are a total of 52 developed parks and recreational facilities in the City. There are a variety of different types of parks, including: 19 neighborhood, 10 community, 17 mini-parks, 3 regional parks, and 3 special facilities. The parks contain a broad range of facilities; including children's play equipment, tennis and volleyball courts, and athletic fields. The special facilities include community buildings and senior centers. Al Guhin Park, located at 3650 Little League Drive, is the closest City park to the annexation area (approximately 1.3 miles). Additionally, the Spring Trails Specific Plan provides parks and open space that are meant to function as recreational opportunities, buffers, visual landmarks and interconnecting trails. The facilities will consist of community trails, equestrian/pedestrian trails and hiking trails. The proposed parks include two dual-use neighborhood parks (meaning that the parks also serve as water detention basins), a dog park and a thematic garden park with amenities, as shown in Figure 3-4. The City of San Bernardino utilizes a park acreage standard of five acres per 1,000 residents. The Spring Trails development plans to develop and reserve 246.3 total acres of public parks, private parks, natural open space, and homeowner maintained open space, exceeding the City's requirements. Two neighborhood parks are planned for Spring Trails, which would total 7.0 acres; they would also serve as water detention basins. However, both public and private parks will be maintained by the Spring Trails Homeowner Association (HOA) or Landscape and Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 19 Plan for Services and Fiscal Analysis G R L N C E x c U u y`m • • a o MIL u • • R• U) c�A % 0 C Q. u25 '�y E ! C V W 4) O -p p �a 03 lC G1 y E. i O CL N i R ti • r � to 0 ` • q 8 m tM O M '» " G. Q O ,. O .v ._ U Q x N HtM H 4 N 0) $ • 7 C I • v ti C N q I •• j��R I ? Q Zj a • tXS CL vi c •O • O p' • T U am coo o Stanley R, Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 20 Plan for Services and Fiscal Analysis Lighting Maintenance District (LLMD). The six lots outside of the Spring Trails Specific Plan area would be served by the City of San Bernardino's park system upon annexation. 3.6 Animal Control Before Annexation Currently, the annexation area is serviced by the City of San Bernardino's Animal Control on a contract basis. Animal Control operates under the San Bernardino Police Department and is responsible for animal licensing, dead animal pickup, loose animal investigations, animal shelter management, and other services. After Annexation The agency will continue to provide services to the area after annexation. The six lots outside of the Spring Trails Specific Plan area would receive animal control services from the City of San Bernardino Police Department upon annexation. 3.7 Street Lighting Before Annexation Street lighting is a service provided to the area by Southern California Edison. However, the street lighting only extends to the southern border at Meyers Road, and no street lighting exists within the annexation area. After Annexation Upon annexation, street lighting in the project area will be provided by Southern California Edison, as specified in the City's General Plan, through a lighting and landscaping district. The six lots outside of the Spring Trails Specific Plan area would not experience changes in service upon annexation. 3.8 Landscape Maintenance Before Annexation Within the annexation area, the existing six lots do not have any significant landscaping. The County of San Bernardino is responsible for road pavement and minimal landscaping maintenance. After Annexation Upon annexation and development, significant landscaping amenities will be added to the Spring Trails annexation area. Maintenance within the Specific Plan Area would be managed by the Stanley R, Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29, 2014 21 Plan for Services and Fiscal Analysis homeowners association (HOA). Figure 3-5 shows the landscape zones as presented in the Spring Trails Specific Plan. The six lots outside of the Spring Trails Specific Plan area would not experience changes in service upon annexation. 3.9 Water Before Annexation Currently, the San Bernardino Municipal Water Department (SBMWD) provides domestic and recycled water, and maintains water quality for the existing development in the annexation area. No water facilities are available to serve the Spring Trail project. Currently, the six lots outside of the Spring Trails Specific Plan area receive water service from the SBMWD. After Annexation Upon annexation, the SBMWD would provide water services to Spring Trails and currently provides service to pressure zones ranging from 1,249 feet to 2,300 feet. Spring Trails lies between the 2,300 to 3,000-foot pressure zones. The nearest existing reservoir is the Meyers Canyon Reservoir, which is within the 2,100-foot pressure zone, but is not adequate for buildout of Spring Trails or Verdemont Heights. Therefore, water will be supplied to Spring Trails from lower elevations by a combination of expanding and improving the off-site water system and the provision of on-site reservoirs and transmission lines.' Figure 3-6 shows the conceptual water plan for Spring Trails. The six lots outside of the Spring Trails Specific Plan area would continue to receive water services from SBMWD upon annexation. 3.10 Sewer Before Annexation Sewer service is currently provided by the City of San Bernardino Public Works Department to four lots in the annexation area; two lots have sewer services via septic tanks. After Annexation The Spring Trails project is within the City of San Bernardino Public Works Department's sanitary sewer service area and would be maintained by the City. The City's engineering sewer capacity study concluded that the existing sewer system has the capacity to accommodate the Spring Trails development. z Montecito Equities,Spring Trails Specific Plan, October 2012,p. 3-101 Stanley R, Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29, 2014 22 Plan for Services and Fiscal Analysis z� as � .zo 0s a dld` cc cc U) , • o LL CL Cc Ir a g M ca CCU' wCL 0 Cc N .* 11► IM C C C § U Q CL N t C .,„ r O ..r... Vi rq Q U) C Uj Vw AW n c - �. . _ t Stanley R. Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29, 2014 23 Plan for Services and Fiscal Analysis 3 3 3 Mme ., 3 m m u 3 c °v c c N N H N H o Z. cc cc CL 2 r. e c o M O 0 = � D m c c CO L- p�G. a R �� if.//�� ,yF} J ---�---- r •� dO d. N o U N2»v f co C cc Cn i � O C'n Cn Stanley R. Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29,2014 24 Plan for Services and Fiscal Analysis As shown in Figure 3-7, Spring Trails would connect to the City's existing 10-inch sewer line located on Little League Drive, which connects to a major interceptor system to the south and is eventually treated in the San Bernardino Water Reclamation Plant operated by San Bernardino Municipal Water Department. The only offsite improvement that may be required is North Little League Drive, which may upgraded from an 8" to a 10" line depending upon the ultimate slope as determined in final engineering.' The six lots outside of the Spring Trails Specific Plan area would not experience changes in sewer service upon annexation. 3.11 Transportation Before Annexation Current transportation services for the City of San Bernardino include freeways and interchanges serviced by Cal Trans; arterials and collectors serviced by the County Public Works Department; local roads also serviced by the Public Works Department of San Bernardino County; and public transit serviced by Omnitrans. The closest Omnitrans bus stop to the annexation area is at Kendall Drive and Palm Avenue with a driving distance of about 2.2 miles. After Annexation Cal Trans and Ommtrans will continue to provide their services post annexation for arterials, collectors and public transit. All on-site street local roads will be maintained by a homeowners association. The developer will be responsible for improvements of all necessary public streets, both on- and off-site, as shown in Figure 3-8. The six lots outside of the Spring Trails Specific Plan area would continue to use transportation services from Omnitrans upon annexation. 3.12 Flood Control and Drainage Before Annexation Currently, the drainage area to which Spring Trails belongs flows into Cable Canyon, then into Cable Creek, then into the Devil Creek Diversion Channel, then into the Lytle Creek Wash, and eventually into the Santa Ana River. Currently, there are no local flood control or drainage facilities in the annexation area. On a regional level, the San Bernardino County Flood Control District intercepts and manages flood flows through and away from developed areas throughout the County. The District is also responsible for water conservation and storm drain construction. 'Montecito Equities,Spring Trails Specific Plan, October 2012,p. 3-112 Stanley R, Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29, 2014 25 Plan for Services and Fiscal Analysis a Sri 2 CA 21 3 v j J i I _ E' w C Q sib cc t6 o m k1w N 1.\�� ti U) cc 4, �y CL Z : � V N :a ` L / L Cc i Q M U N ' cc cc S i cc m i / iza m Q c 21- Q. N v �1 HIV' M cc Es C 011 r to s 1+ry1 M � m" ��y'• s� U o _L Stanley R, Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29,2014 26 Plan for Services and Fiscal Analysis 2% co � Q ca c � c6 N d � O U N L 0o c L C L m a 0 cc a1 cc 4 V lC fA ca cc L it x ` Q•Q � , O •L K ub..._.,,w4 r 1 O UO •a '"`..w` x 3 �•r c� Stanley R. Hoffman AssociateS,Inc. Spring Trails Annexation,City of San Bernardino July 29,2014 27 Plan for Services and Fiscal Analysis After Annexation Upon annexation, flood control and drainage systems would be constructed by the developer and onsite flows would be managed by the HOA. The Spring Trails Specific Plan includes drainage improvements that collect and convey storm flows that would reduce the amount of storm runoff to levels prior to annexation and development, as shown in Figure 3-9. The existing Cable Canyon and Meyers Canyon drainage ways would remain relatively unchanged, except for necessary roadway and infrastructure improvements. On- and off-site stormwater flows would be collected and routed using catch basin inlets and storm drain systems that would carry water to three on-site detention basins, which also serve as parks. The six lots outside of the Spring Trails Specific Plan area would not experience changes in flood control service upon annexation. 3.13 Utilities Before and After Annexation Utilities include cable television, internet, telephone, electric power, and natural gas. Currently, r Charter Communications is the cable television and internet service provider. Verizon maintains YY telephone service to the annexation area. Electricity is provided by Southern California Edison, while natural gas is supplied by the Southern California Gas Company. These service providers are not anticipated to change upon annexation. The six lots outside of the Spring Trails Specific r Plan area would continue to receive their current utility services upon annexation. 3.14 Schools Before and After Annexation Public education in the City of San Bernardino is provided by San Bernardino City Unified w y School District (SBCUSD). SBCUSD is the eighth-largest public school district in California with over 54,379 students enrolled at 44 elementary schools, 10 middle schools, 8 high schools and 3 special education schools. Before the annexation, the SBCUSD served the unincorporated area. SBCUSD will continue to serve the existing development as well as any future development in the annexation with North Verdemont Elementary School (3555 West Meyers Road), Chavez Middle School (6650 North Magnolia Avenue), and Cajon High School (1200 Hill Drive), as shown in Figure 3-10. Palm Avenue Elementary School is also located near the annexation area at 6565 Palm Avenue. The six lots outside of the Spring Trails Specific Plan area would continue to receive public educational services from SBCUSD upon annexation. Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29,2014 28 Plan for Services and Fiscal Analysis .. w o c s o 0 V V U s z z a L L L L L � � m od0 u u C_ C C Op C 2 cc . . . � a cc U- M _ occ v O � j:0 _ 4)U Cc M O. ° i y y U c m cc a c LL a tv to V L 0 V � w Q.CU N � - N x - •cc H Q .t O q1 I vi N Cc .L L N Q Q �. /f M COO g M L---- r a Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29,2014 29 Plan for Services and Fiscal Analysis Figure 3-10 Local Elementary, Middle and High Schools San Bernardino City Unified School District City of San Bernardino A.° E Spring Trails Site North Verdemont ES Palm Avenue ES Chavez MS ti } � Cajon HS � r Source: Stanley R. Hoffman Associates, Inc. Stanley R. Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29, 2014 30 Plan for Services and Fiscal Analysis 3.15 Solid Waste Management Before Annexation The current service provider of solid waste management for the annexation area is the San Bernardino County Solid Waste Management Division, under the Department of Public Works. The division oversees the operation and management of the County's solid waste disposal system, which includes five regional landfills and nine transfer stations. After Annexation Solid waste collection within San Bernardino and a portion of the unincorporated planning area is provided by the City of San Bernardino Public Works, Integrated Waste Management Division. In the remainder of the area, solid waste collection is provided by private haulers, Cal Disposal Company, Curran's Rubbish Disposal, Inc. and Jack's Disposal through franchise agreements with the County. The City must adhere to, support, and implement policies created by the County Solid Waste Management Plan. The following are specific to the proposed project: • During construction Developer and Contractor are to use City of San Bernardino IWMD services in accordance with the City municipal code and rate schedule. • Upon completion of construction, service is to be provided by the City of San Bernardino IWMD in accordance with the City municipal code and rate schedule. • $1,500.00 from Developer is to be transferred into the IWMD Enterprise Fund to cover solid waste collection startup costs. • A $250.00 per unit development fee is to be transferred into the IWMD Enterprise Fund. • Each home is to be serviced by means of individual curbside collection. The City of San Bernardino IWMD is not in favor of collection points. • Collection vehicles must be able to provide service without backing up. Dead-end streets require standard cul-de-sacs. • Each home is to have a designated 4 foot by 11 foot space for storage of containers screened from view of public right-of-way. • Collection for refuse, recyclables and green waste for common areas and parks within the development to be provided by Homeowners' Association, with all refuse, recyclables and green waste conveyed to a single commercial pickup location accessible via standard acceptable means. • Commercial bins are to be stored in a Standard Plan 508 Enclosure at that determined central location to be serviced by the City of San Bernardino IWMD. The six lots outside of the Spring Trails Specific Plan area would receive solid waste services from the City of San Bernardino Public Works, Integrated Waste Management Division upon annexation. Stanley R, Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 31 Plan for Services and Fiscal Analysis 3.16 Public Health and Welfare Before and After Annexation The San Bernardino County Department of Public Health currently serves the City for the general public's health and welfare services. The department provides a variety of programs and services that informs and educates the public about health issues. The County Department of Public Health additionally provides public assistance welfare and healthcare needs for all residents within San Bernardino County. There are no anticipated changes in service levels or costs after the annexation of the proposed project. The six lots outside of the Spring Trails Specific Plan area would continue to receive public health services from the San Bernardino County Department of Public Health upon annexation. Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29,2014 32 Plan for Services and Fiscal Analysis CHAPTER 4 PAYING FOR PUBLIC FACILITIES AND INFRASTRUCTURE 4.1 Spring Trails Facilities and Infrastructure Table 4-1 presents the list of infrastructure improvements for the Spring Trails Specific Plan. The majority of the infrastructure will be constructed by the project's master developer with interior neighborhood walls and fences constructed by merchant builders. Table 4-1 also identifies the jurisdiction, special district or private association responsible for maintenance of each facility and the ownership of each facility. The projected annual fiscal impacts to the City for provision of services to the Spring Trails project are presented in Chapter 5. 4.2 City of San Bernardino Processing and Development Impact Fees While the developer is responsible for constructing the facility and infrastructure improvements for the Spring Trails Specific Plan, the developer will also pay one-time development impact fees (DIF) to offset the additional public capital costs required of new development. If the developer constructs any facilities covered by DIFs, the developer will receive credit toward construction costs for an equivalent amount of DIF fees. As shown in Table 4-2, one-time processing and development impact fees for Spring Trails are estimated at about $12.8 million. Community Development fees are approximately$4.1 million of the total amount. 4.3 Schools There is a one-time School Impact Fee of$4.31 per square foot for new, single-family residential development in the City of San Bernardino. At an average of 3,200 square feet of living space per new, single-family residential unit, the cost per unit is estimated to be $13,792. With a total of 284 residential units, the estimated school impact fee for the Spring Trails development totals approximately$3.9 million. 4.4 Utilities Cable television, internet, power, and gas utilities are enterprise services, where fees are determined by each company's rate structure. 4.5 Roads and Drainage The local circulation systems fee is $233 per unit, while the regional circulation systems fee is $2,435 per unit, as shown in Table 4-2. With 284 units, local and regional fees would total $757,695 for the development. Stanley R. Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29,2014 33 Plan for Services and Fiscal Analysis Table 4.1 Spring Trails Facilities and Infrastructure Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino Type Developed By Maintained By Owned By Streetscape Primary and Secondary Entry Roads Master Developer City City Primary and Secondary Local Roads and Cul-de-sacs Master Developer HOA HOA Entry Features/Landscaping Master Developer HOA HOA Street Lighting Master Developer SCE/LLMD LLMD/HOA Community Walls and Fences Master Developer HOA HOA Interior Neighborhood Walls and Fence Guest Builder Homeowner Homeowner Parks and Open Space Private Parks Master Developer HOA/LLMD HOA/LLMD Public Parks Master Developer HOA/LLMD City Trails Master Developer HOA/LLMD City Detention Basins Master Developer HOA/LLMD HOA/LLMD Cable Creek and Meyers Open Space Areas Master Developer HOA/LLMD City Fuel Modification Zone A Master Developer LLMD/Homeowner Homeowner Fuel Modification Zones B and C Master Developer LLMD HOA/Homeowner Infrastructure Drainage Systems(off-site) Master Developer City City Drainage Systems(on-site) Master Developer HOA HOA Sewer Systems(on-site) Master Developer City City Water Systems(on-site and off-site) Master Developer/SBMWD SBMWD SBMWD Nonpotable Water Systems(on-site and off-site) Master Developer/SBMWD SBMWD SBMWD Note: 1. LLMD=Landscape and Lighting District or special maintenance district HOA=Homeowners'Association(Master or Neighborhood) SBMWD=San Bernardino Municipal Water Department Certain facilities and improvements may be subject to reimbursement agreements. Sources: Stanley R.Hoffman Associates,Inc. Montecito Equities,Ltd.,Spring Trails Specific Plan,October 2012 San Bernardino Municipal Water Department Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 34 Plan for Services and Fiscal Analysis Table 4-2 Summary of Spring Trails City Processing and Development Impact Fees Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2014 Dollars) Fee Category Per Unit Total Project Summary Square Footage(Living Space) 3,200 Square Footage(Garage) 450 Total Number of Units 284 Building&Safety Fees 3 Building Permit $770 $218,680 Plan Check $471 $133,693 Miscellaneous 120 $34,080 Subtotal $1,361 $386,453 Community Development Fees 3 Aquatic Facilities $326 $92,615 Cultural Development $3,000 $852,000 Library Facilities $638 $181,161 Public Meeting Facilities $1,090 $309,429 Parkland and Open Space $9.518 $2.703.072 Subtotal $14,571 $4,138,278 Public Safety Fees 3 Fire Suppression $792 $224,954 Law Enforcement 639 $181,496 Subtotal $1,431 $406,449 Engineering Fees 3 Local Circulation Systems $233 $66,155 Regional Circulation Systems $2,435 $691,540 Storm Drain $3,926 $1,114,958 Verdemont(Chestnut Drainage Fee--$0.299/sq.ft.) $957 $271,731 Verdemont(Palm Box Culvert/Signal--$0.023/sq.ft.) 74 $20,902 Subtotal $7,624 $2,165,287 Water&Sewer" City of San Bernardino Sewer Connection&Inspection(2 BR/2 BA Home) $2,128 $604,290 City of San Bernardino Municipal Water Dept. Sewer Capacity $3,500 $994,000 Water Connection(3/4"x 3/4") $7,460 $2,118,640 Subtotal $13,088 $3,716,930 Total Excluding Verdemont CFD 1033 In-Lieu Fee $38,075 $10,813,397 CFD No.1033(Verdemont)Residential In-Lieu Fee $7,294 $2,071,501 Total Development Impact Fees $45,369 $12,884,897 Note: 1. The analysis does not include the following:applicable fee credits,potential CFD/AD proceeds or potential impact of a Development Agreement,Mitigation Agreement,SB 50 Agreement,or similar agreement. 2. Represents information from Montecito Equities,Ltd. 3. Represents the applicable fees per the City of San Bernardino. 4. Represents the applicable water fees per the City of San Bernardino Municipal Water Department. "*Note that per the Conditions of Approval,upgrades and construction of new water system facilities will need to be completed in order for the Water Department to be able to serve the Tract(i.e.,booster pump stations,2,300 ft.level reservoir,etc.) 5. Verdemont CFD 1033 In-Lieu Fee Fiscal Year 2012-2013. Source:Stanley R.Hoffman Associates,Inc. Montecito Equities,Ltd.,Spring Trails Fiscal Revenue Summary,January 14,2013 Stanley R. Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29, 2014 35 Plan for Services and Fiscal Analysis 4.6 Water The developer is responsible for funding their share of the required water facilities to include,but not limited to reservoirs, booster stations, and transmission mains. Once the major facilities are complete and conveyed to the San Bernardino Municipal Water Department (SBMWD) for operation to serve water to the new pressure zones, the developer is then responsible to construct distribution facilities to provide water to the proposed housing in the project. P" PM im O +r. PM 9rr Stanley R, Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29, 2014 36 Plan for Services and Fiscal Analysis CHAPTER 5 FISCAL IMPACTS This chapter describes the fiscal analysis of the Spring Trails Specific Plan. Fiscal impacts are first presented to the City of San Bernardino General Fund followed by the projected recurring revenues to the City's Gas Tax Fund. Fiscal impacts are shown in constant 2014 dollars with no adjustment for possible future inflation. 5.1 City General Fund The combined net fiscal impacts of the incremental land uses are projected to be positive, with a surplus projected at $127,165 to the City General Fund for the entire Spring Trails Annexation Area after buildout. As shown in Table 5-1, this surplus is based on projected recurring revenues of about $636,015, plus estimated public safety revenues of $56,800 and projected recurring costs of about $564,650. The developer has proposed a public safety special tax at the rate of $200 per new unit. The adjusted revenue-to-cost ratio with the public safety special tax is estimated at 1.23 after buildout. As shown in Table 5-1, a deficit of $2,909 is projected to the City General Fund for Year 1, which is planned for on-site grading and off-site infrastructure capital improvements. No public safety special tax is estimated for the existing 5 units in the Annexation Area for Year 1. A recurring surplus is projected for all years of residential construction, both with and without the public safety special tax. Without the public safety special tax, the surplus is projected at $5,126 and increases to $17,726 with the public safety special tax for Phase la, which is the first year of completed new housing units. The projected surplus increases to $20,075 without the public safety special tax and to $46,875 with the public safety special tax for Phase lb (Year 3). By Phase 2a (Year 4) the projected surplus without the public safety special tax is projected to increase to $44,830 and to $88,230 with the public safety special tax. When the final units are developed in Phase 2b (Year 5), the projected surplus to the General Fund is $70,365 without the public safety special tax and $127,165 with the public safety special tax. Projected Recurring Revenues Without Public Safety Special Tax About seventy percent of the total project revenues after buildout of the Annexation Area without the public safety special tax are comprised of$231,892 of property tax and $209,513 of Stanley R, Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 37 Plan for Services and Fiscal Analysis Table 5.1 Summary of Projected Recurring Fiscal Impacts Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2014 Dollars) Year 1 Year 2 Year 3 Year 4 Year 5 Category (Grading) (Phase 1a) (Phase 1b) (Phase 2a) (Phase 2b) A. GENERAL FUND Annual Recurring Revenues $6,690 $137,818 $291,672 $478,481 $635,015 Annual Recurring Costs $9,599 $132,692 $271,597 $433,651 $564,650 Annual Recurring Surplus or(Deficit) ($2,909) $5,126 $20,075 $44,830 $70,365 Pius Public Safety Special Tax $0 $12,600 $26,800 $43,400 $56,800 equals Adjusted Net Recurring Surplus or(Deficit) ($2,909) $17,726 $46,875 $88,230 $127,165 Adjusted Revenue/Cost Ratio 0.70 1.13 1.17 1.20 1.23 B. SPECIAL GAS TAX FUND State Gasoline Tax(net of transfer to General Fund) $121 $1,666 $3,410 $5,445 $7,090 Source: Stanley R.Hoffman Associates,Inc. to property tax in lieu of vehicle license fees, as shown in the detailed projected fiscal impacts in Table 5-2. Projected utility user tax is projected at $84,670 after buildout and accounts for about 13 percent of total projected recurring revenues after buildout. Projected Recurring Costs Police protection, fire protection and general government are the largest projected recurring costs and account for about 70 percent of total projected recurring costs for the Spring Trails Annexation Area after buildout. 5.2 City Special Gas Tax Fund As shown in Panel B of Table 5-2, recurring state gasoline taxes that remain in the Special Gas Tax Fund are projected at $7,090 for the Spring Trails Annexation Area after buildout. These projected revenues are net of the state gasoline tax revenues transferred to the General Fund. Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 38 Plan for Services and Fiscal Analysis Table 5-2 Detailed Projected Recurring Fiscal Impacts Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2014 Dollars) Year 1 Year 2 Year 3 Year 4 Year 5 Percent Category (Grading) Phase 1a Phase 1b Phase 2a Phase 2b of Buildout A. GENERAL FUND Recurring Revenues Property tax $3,904 $50,488 $105,903 $174,094 $231,892 36.5% Property tax in lieu of VLF 0 42,809 93,733 156,398 209,513 33.0% Franchise tax 211 2,916 5,969 9,531 12,410 2.0% Off-site retail sales and use tax 0 4,544 9,949 16,600 22,238 3.5% Property tax in lieu of sales&use tax 0 1,514 3,316 5,533 7,412 1.2% Property transfer tax-turnover 65 845 1,772 2,914 3,881 0.6% Utility user tax 1,439 19,897 40,726 65,027 84,670 13.3% Sales tax-public safety 80 1,102 2,256 3,602 4,690 0.7% Fines and penalties 129 1,779 3,641 5,814 7,570 1.2% Rents and concessions 45 620 1,270 2,028 2,640 0.4% Charges for current services 86 1,184 2,424 3,871 5,040 0.8% Miscellaneous revenues 123 1,697 3,473 5,545 7,220 1.1% Transfer from Gas Tax Fund 353 4,886 10,000 15,967 20,790 3.3% Other transfers to General Fund 256 3 537 7 239 11.558 15.05 2.4% Total Projected Revenues $6,690 $137,818 $291,672 $478,481 $635,015 100.0% Recurring Costs Community development services $0 $0 $0 $0 $0 0.0% Fire protection 2,052 28,369 58,066 92,713 120,720 21.4% Police protection 3,686 50,953 104,290 166,518 216,820 38.4% Parks,recreation and community services 486 6,714 13,742 21,942 28,570 5.1% Public works'services 577 7,981 16,335 26,081 33,960 6.0% Transfer to Animal Control Fund 65 902 1,847 2,949 3,840 0.7% Transfer to Library Fund 136 1,878 3,843 6,136 7,990 1.4% General government 997 13.781 28.207 45.037 58,642 10.4% Subtotal Recurring Costs $7,999 $110,577 $226,331 $361,376 $470,542 83.3% 20%Contribution to Reserves 1 600 22,115 45,266 72 275 94.10 16.7% Total Recurring Costs $9,599 $132,692 $271,597 $433,651 $564,650 100.0% Net Recurring Surplus or(Deficit) ($2,909) $5,126 $20,075 $44,830 $70,365 plus Public Safety Special Tax $0 $12,600 $26,800 $43,400 $56,800 equals Adjusted Net Recurring Surplus or(Deficit) ($2,909) $17,726 $46,875 $88,230 $127,165 Adjusted Revenue/Cost Ratio 0.70 1.13 117 1.20 1.23 B. SPECIAL GAS TAX FUND State Gasoline Tax $121 $1,666 $3,410 $5,445 $7,090 (net of transfer to General Fund) Note: 1. The developer has proposed a public safety special tax of$200 per new unit. Based on an average unit size of 3,200 square feet,the public safety special tax is calculated at$0.0625 per square foot. The special tax is not projected for Year 1,which is the grading phase of the new project. New units are not assumed until Year 2(Phase 1a). Source: Stanley R.Hoffman Associates,Inc. Stanley R, Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29,2014 39 Plan for Services and Fiscal Analysis CHAPTER 6 CITY OF SAN BERNARDINO FISCAL ASSUMPTIONS This Chapter presents the revenue and cost assumptions for projecting the ongoing operations and maintenance costs to the City General Fund and related City Funds for the Spring Trails annexation into the City of San Bernardino. As discussed earlier, the annexation area is currently located in the unincorporated area of San Bernardino County, within the existing sphere of influence of the City of San Bernardino. The general City demographic and economic assumptions used for calculating fiscal factors are first presented. The assumptions for projecting recurring revenues are then presented followed by the assumptions for projecting recurring costs. The fiscal factors are based on discussion with City finance staff and the following schedules from the City's February 18, 2014 Fiscal Year 2013-2014 Mid-Year Budget Update: • Schedule 'C'— General Fund Revenue Detail Report, • Schedule `D' Other Funds Revenue Report • Schedule 'E'—Historical and Proposed.Summary of Expenditures • Schedule `G' .Schedule of Transfers In and Transfers Out 6.1 City General Assumptions Fiscal impacts that are not based on valuation and taxable sales are generally projected based on a per capita, per employee, or per service population basis. Some fiscal impacts are projected based on other factors, such as per unit or per acre, based on the available data. General fund revenue and cost factors are estimated by dividing the FY 2013-2014 budget categories by the City's resident population, employment, total service population, or developed acres where appropriate. Table 6-1 provides the City's general assumptions for this fiscal analysis. Population As shown in Table 6-1, the State Department of Finance (DOF) estimates the City of San Bernardino's January 1, 2013 total population at 212,639. The City population estimate is used for projecting certain revenues and costs on a per capita basis, such as State subvened gas taxes. Housing Units DOF estimates 65,451 total housing units for the City of San Bernardino for January 1, 2013. DOF estimates that 59,328 units are occupied. ` Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29,2014 40 Plan for Services and Fiscal Analysis Table 6.1 City Population, Housing and Employment Assumptions Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino Assumption Description Population and Housing' 205,480 Total Household Population 7.159 Group Quarters Population 212,639 Total Resident Population 41,304 Single Family Units 24.147 Multi-Family Units 65,451 Total Housing Units 59,328 Occupied Housing Units 3.46 Citywide Average Household Size Employment 106,176 Total Employment from City 2 Service Population 3 212,639 Total Resident Population 53,088 Employment Weighted at 50% 265,727 Total Service Population Note: 1. Population and housing estimates are January 1,2013 estimates provided by the California Department of Finance(DOF). 2. The total employment estimate is for 2013 based on an interpolation of the 2008 and 2020 estimates estimates from the Southern California Association of Governments, (SCAG)2012 Adopted estimates. 3. This analysis has weighted the employment at 50%to account for the estimated less frequent use of City services by employment versus population. Service population equals the total resident population plus the weighted employment. Sources: Stanley R.Hoffman Associates,Inc. State of California,Department of Finance,E-5 Population and Housing Estimates for Cities, Counties and the State,2011-2013, Sacramento,California,May 2013 Southern California Association of Governments(SCAG),Adopted Regional Transportation Plan(RTP),2012 Persons per Household The 2013 average persons per household for the City is estimated at 3.46 persons based on dividing the household population estimate of 205,480 by the 59,328 estimated occupied units. Employment For fiscal factors that are impacted by only employment, such as business license taxes, the City's total employment is used as the basis for calculating the factor. The total City employment of 106,176 for the year 2013 represents an interpolation of the years 2008 and 2020 from the Southern California Association of Governments (SCAG) Adopted Regional Transportation Plan (RTP), 2012. Stanley R. Hoffman Associates, Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 41 Plan for Services and Fiscal Analysis Service Population Fiscal factors that are impacted by both population and employment growth are estimated by allocating total budgeted revenues or costs to the estimated service population. Service population includes the City's resident population plus 50 percent of the total estimated City employment. Employment is weighted at 50 percent to account for the estimated less frequent use of City services by employment versus population. As shown in Table 6-1, The City's service population is estimated at 265,727 and represents the City's estimated resident population of 212,639 plus 50 percent of the City's estimated total employment, or 53,088 (50 percent of the total employment of 106,176). 6.2 City Revenue Assumptions The General Fund and Gas Tax Fund revenue factors that are used in preparing the fiscal analysis for the Spring Trails Specific Plan are presented in Table 6-2. These factors are based on the City's Fiscal Year (FY) 2013-14 Mid-Year revenues for the General Fund and Other Funds shown in Appendix Table B-1 and Table B-2 and the City's population, employment and service population estimates that are presented in Table 6-1. General Fund Property Taxes - General Fund. Property tax revenues are projected based on the City's share of the one percent property tax levy on the estimated assessed valuation for the proposed development in the Spring Trails Specific Plan and the existing valuation of the annexing parcels outside the Specific Plan. The current allocation rate of the one percent property tax for the tax rate areas (TRAs) in the annexation area is presented in Appendix Table B-3. The City's share of the 1.0 percent basic levy is estimated at about 16.2 percent upon annexation, as shown in Appendix Table B-4. The calculations are based on the formula and methodology provided by the San Bernardino LAFCO staff. Property Tax In Lieu of Vehicle License Fees. As part of the State's 2004-2005 budget agreement, the State began to allocate property tax revenues to cities and counties to offset the State reduction of motor vehicle license fees (VLF). These VLF property tax revenues would have gone to schools through the Educational Realignment Fund (ERAF). In turn, the State General Fund backfills schools for their lost ERAF money. The VLF amount received is calculated by the State and grows with the change in gross assessed valuation of taxable property in the Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 42 Plan for Services and Fiscal Analysis f Table 6-2 General Fund and Gas Tax Fund Recurring Revenue Factors Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2014 Dollars) FY 2013-2014 Mid-Year Budget Revenue Source Update Projection Basis' Projection Factor GENERALFUND Property Taxes Z $10,609,451 Case Study: Project Valuation 16.43%City general share of 1%levy Property Tax In Lieu VLF 3 $16,328,700 Case Study $1,510 per$1,000,000 assessed valuation Franchise and Tow Tax $3,299,000 Service Population= 265,727 $12.41 per service population Sales and Use Tax $21,673,287 Taxable Sales 75%of 1%of projected sales and use tax Property Tax In Lieu of Sales Tax° $7,255,117 Taxable Sales 25%of 1%of projected sales and use tax Use Tax Factor Use Tax as Percent of Sales Tax 11.3%of sales tax Property Transfer Tax $400,000 Property turnover 5.0%Residential turnover rate and valuation assumptions $0.55 per$1,000 assessed valuation Utility User Tax $22,500,000 Service Population= 265,727 $84.67 per service population Sales Tax-Public Safety $996,821 Population= 212,639 $4.69 per capita Measure Z-District Tax 6 $7,000,000 Case Study n/a not projected for Spring Trails Business License Registration $6,514,500 Employment= 106,176 n/a not projected for Spring Trails Fines and Penalties $2,011,402 Service Population= 265,727 $7.57 per service population Rents&Concessions $561,000 Population= 212,639 $2.64 per capita Charges for Current Services $1,340,305 Service Population= 265,727 $5.04 per service population Miscellaneous Revenues $1,917,744 Service Population= 265,727 $7.22 per service population Special Gas Tax Fund Transfer In 6 $4,420,000 Population= 212,639 $20.79 per capita Other Transfers In Cultural Development Fund $357,000 Population= 212,639 $1.68 per capita Refuse Fund $2,200,000 Service Population= 265,727 $8.28 per service population Sewer Line Maintenance Fund $700,000 Service Population= 265,727 $2.63 per service population CFD 1033-Fire Station Fund $585,600 Service Population= 265,727 $2.20 per service population Air Quality Fund-AB 2766 $70,000 Service Population= 265,727 $0.26 per service population Total Other Transfers In $3,912,600 SPECIAL GAS TAX FUND State gasoline tax m inus $5,926,647 Population= 212,639 $27.87 per capita W Transfer to General Fund $4,420,000 Population= 212,639 $20.79 per capita equals Net State Gasoline Tax $1,506,647 Population= 212,639 $7.09 per capita PUBLIC SAFETY SPECIAL TAX n/a Case Study $0.0625 per square foot Note: 1. For fiscal factors that are based on population and employment,an estimated service population factor is applied,which represents the total population plus 50%of the total employment estimate. 2. The fiscal analysis projects property tax at the average exchange of the basic one percent property tax allocations for tax rate areas(TRAs) in the project site upon annexation to the City,as shown in Appendix Table B-4. 3. The State has lowered the VLF rate,which reduces the amount of VLF received by cities and counties. However,the State is providing property taxes to offset the VLF reduction. VLF is estimated to change according to the City's increased in assessed valuation,as shown in Appendix Table B-5. 4. As of July 1,2004,the State has reduced the local sales tax allocation by 25%,and replaced this 25%reduction of sales tax with a dollar-for-dollar allocation of local property tax from County ERAF funds. 5. The City currently receives Measure Z revenues at 0.25 percent of taxable sales. Based on discussion with the City financial consultant, the Measure Z tax sunsets in 2022 and will need voter approval to be extended. Therefore,Measure Z revenues are not projected. 6. Operating transfers into the General Fund from grants are not projected because of the uncertainty of these grant revenues in the future. 7. The developer has proposed a public safety special tax of$200 per new unit,or an average of about$0.0625 per square foot. Sources: Stanley R.Hoffman Associates,Inc. City of San Bernardino,Fiscal Year 2013-2014 Mid-Year Budget Update,Schedule'C'-General Fund Revenue Detail Report,Schedule 'G'-Schedule of Transfers-In and Transfers-Out,Schedule'D'-Other Funds Revenue Report,2118114 State of California,Department of Finance,E-5 Population and Housing Estimates for Cities,Counties and the State,2011-2013, Sacramento,California,May 2013 Southern California Association of Governments(SCAG),Adopted Regional Transportation Plan(RTP),2012 Stanley R. H0ffman Ass0ciates, Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 43 Plan for Services and Fiscal Analysis jurisdiction from the prior year. As shown in Appendix Table B-5, the property tax in lieu of VLF in the City is projected to increase at $1,510 per million dollars of new assessed valuation (AV). This factor is based on the change in AV and the change in property tax in lieu of VLF in the City over the period from fiscal year 2004-2005 to fiscal year 2012-2013. Per State law, when an annexation occurs the existing valuation in the area that is being annexed cannot be used in adjusting the base amount of assessed valuation in the annexing City. Prior to the recently passed SB89 legislation, a City received property tax in lieu of VLF for the existing development in the annexation area at $50 per capita annually, based on the estimated population of the annexation area at the time of annexation. Based on the new SB89 legislation, an annexing City will no longer receive property tax in lieu of VLF for the existing assessed valuation in the area being annexed. The City will receive property tax in-lieu of VLF based on the change in its gross assessed valuation of taxable property for new development in the annexed area. Franchise and Tow Tax. Franchise and tow taxes are projected at $12.41 per service population based on FY 2013-2014 Mid-Year revenues of$3,299,000 and the service population estimate of 265,727. City franchise taxes are collected for providers of cable, electric, gas, and telephone. Sales and Use Tax. Sales tax revenues to the local jurisdiction are projected at one percent of taxable sales. The City receives one percent of the taxable sales of most goods occurring within City limits. In addition to sales tax revenue, the City receives revenues from use tax, which is levied on shipments into the state and on construction materials for new residential and non- residential development not allocated to a situs location. Use tax is allocated by the State Board of Equalization (BOE) to counties and cities based on each jurisdiction's proportion of countywide and statewide direct taxable sales. Use tax revenues to the City of San Bernardino are estimated at an additional 11.3 percent of point-of-sale sales tax, as shown in Appendix Table B-6. Calendar Year 2013 sales tax data provided by Hinderliter de Llamas and Associates (HdL) estimates that $2,959,977 of total sales and use tax were made from levies designated as use tax and the remaining $26,276,832 of the sales and use tax was point-of-sale sales tax. Therefore, use tax revenues to the City of San Bernardino are estimated at an additional 11.3 percent of point-of-sale sales tax. Stanley R, Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29,2014 44 Plan for Services and Fiscal Analysis Real Property Transfer Tax. Sales of real property are taxed by San Bernardino County at a rate of$1.10 per $1,000 of property value. For property located in the City, property transfer tax is divided equally between the City and the County, with the City receiving $0.55 per $1,000 of transferred property value. Based on the U.S. Census Bureau, 2010 American Community Survey for the period from 2000 to 2010, residential development in the City of San Bernardino is assumed to change ownership at an average rate of about 5.0 percent per year(Appendix Table B-7). Utility User Tax. The City of San Bernardino levies a utility user tax on the users of cable, natural gas, electricity and telephone services within the City. Based on the City FY 2013-2014 Mid- Year revenue amount of $22,500,000 and the City's estimated service population of 265,727, utility user taxes are projected at $84.67 per service population. Sales Tax— Public Safety. These revenues are projected at $4.69 per capita based on the City FY 2013-2014 Mid-Year revenue amount of$996,821 and the population estimate of 212,639. Measure Z (District Tax). This tax is an additional component of sales and use tax revenues that was approved by City voters in 2006. Measure Z established an additional 0.25 percent sales tax that took effect in 2007. Based on discussion with the City's financial consultant, Measure Z will sunset in 2022 and will require voter approval to be extended. Therefore, the fiscal analysis does not project Measure Z sales tax for the Spring Trails Annexation Area. Business License Registration. These revenues are not projected for the Spring Trails Annexation Area because the project includes only residential development and no on-site employment is projected. Fines and Penalties. These revenues include vehicle code fines, parking citations and other fines and penalties, and are projected at $7.57 per service population based on estimated FY 2013- 2014 Mid-Year revenues of$2,011,402 and the City's service population estimate of 265,727. Rents and Concessions. Revenues from rental of various City facilities are projected at $2.64 per capita based on estimated FY 2013-2014 Mid-Year revenues of $561,000 and the City's population estimate of 212,639. Charges for Current Services. Based on estimated FY 2013-2014 Mid-Year recurring revenues of$1,340,305 and the City's service population estimate of 265,727, charges for current services Stanley R. Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29, 2014 45 Plan for Services and Fiscal Analysis are projected at $5.04 per service population. These revenues do not include one-time fees and charges, as shown in Appendix Table B-1. Miscellaneous Revenue. These revenues are projected at $7.22 per service population based on estimated FY 2013-2014 Mid-Year recurring revenues of $1,917,744 and the City's service population estimate of 265,727. Revenues that are generated on a one-time basis and revenues that are directly generated by the project are not included in this category. Special Gas Tax Fund Transfer to General Fund. As shown in Table 6-2, gas tax revenues that are transferred to the General Fund for street related expenditures are projected at $20.79 per capita based on estimated FY 2013-2014 Mid-Year recurring revenues of $4,420,000 and the City's population estimate of 212,639. Other Transfers to General Fund. In addition to the transfer to the General Fund from the Special Gas Tax Fund, revenues from the following other funds are transferred to the General Fund: Cultural Development Fund. These transfers are projected at $1.68 per capita based on the FY 2013-2014 Mid-Year revenue amount of $357,000 and the City's estimated population of 212,639. Refuse Fund. Based on the FY 2013-2014 Mid-Year revenue transfer amount of $2,200,000 and the City's estimated service population of 265,727, these fund transfers to the General Fund are projected at$8.28 per service population. Sewer Line Maintenance Fund. These fund transfers to the General Fund are projected at $2.63 per service population based on the FY 2013-2014 Mid-Year revenue transfer amount of$700,000 and the City's estimated service population of 265,727. CFD 1033-Fire Station Fund. Based on the FY 2013-2014 Mid-Year revenue transfer amount of$585,600 to the General Fund and the City's estimated service population of 265,727, these fund transfers are projected at$2.20 per service population. Air Quality Fund — AB2766. These fund transfers to the General Fund are projected at $0.26 per service population based on the FY 2013-2014 Mid-Year revenue transfer amount of$70,000 and the City's estimated service population of 265,727. Special Gas Tax Fund State Gasoline Tax. As shown in Table 6-2, total State gasoline tax revenues to the City are projected at $27.87 per capita based on estimated FY 2013-2014 Mid-Year revenues of $5,926,647 and the City's total population estimate of 212,639. These revenues include total appropriations for HUTA Proposition 42 Replacement, Proposition 111, Section 2106 and Section 2107, as shown in Appendix Table B-2. However, when the $4,420,000 transfer to the General Fund is subtracted, net State gasoline revenues for the Special Gas Tax Fund are Stanley R. Hoffman Associates, Inc, Spring Trails Annexation,City of San Bernardino July 29,2014 46 Plan for Services and Fiscal Analysis $1,506,647 and are projected at $7.09 per capita. These revenues are earmarked for road related expenditures. Public Safety Special Tax The developer of the Spring Trails project proposes a new public safety special tax at $200 per new unit. Based on the average unit size of 3,200 square feet provided by the developer, this special tax represents $0.0625 per square foot. The public safety special tax is not assumed for the existing units that are being annexed along with the new Spring Trails project. 6.3 City Cost Assumptions The General Fund cost factors that are used in preparing the fiscal analysis for the Spring Trails Annexation Area are presented in Table 6-3. These factors are based on the City's Fiscal Year (FY) 2013-2014 Mid-Year expenditures shown in Table 6-4 and the City's population and service population estimates that are presented in Table 6-1. Water and sewer operations are assumed to not impact the General Fund because they are enterprise functions and maintenance costs are assumed to be covered through the payment of user fees and charges. The fiscal analysis projects General Fund expenditures for general government, or overhead functions, and the following non-general government services of community development; fire; police; parks, recreation and community services; public works; and transfers from the General Fund to the Animal Control Fund and the Library Fund. The City provides these municipal services through City staffing and contracts with outside providers. The fiscal analysis also projects contingency costs. General Government General government costs include administration and support of the departmental functions. General government costs for City of San Bernardino include Mayor, Common Council, City Clerk, City Treasurer, City Attorney, General Government, City Manager, Civil Service, Human Resources, Finance and Debt Service. These are generalized citywide services and can't be directly linked to a specific department or project. As shown in Table 6-4, Fiscal Year 2013-2014 Mid-Year general government costs are estimated at $15,410,149 and direct departmental costs (or non-general government) are estimated at $108,241,353. Average general government costs are projected at about 14.2 percent of direct non-general government costs. Stanley R. Hoffman Associates, Irnc. Spring Trails Annexation,City of San Bernardino July 29,2014 47 Plan for Services and Fiscal Analysis Table 6-3 General Fund Recurring Cost Factors Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2014 Dollars) FY 2013-2014 Mid-Year Budget Update Cost Category Total Net Projection Basis' Cost Factor' General Government $15,410,149 $15,410,149 Share of Line Costs 14.2%of direct department costs Community Development s $3,447,055 ($513,196) Service Population= 265,727 not projected Fire Protection 3 $32,078,535 $32,078,535 Service Population= 265,727 $120.72 per service population Police Protection $57,615,791 $57,615,791 Service Population= 265,727 $216.82 per service population Parks.Recreation and Community Services $6,075,446 $6,075,446 Population= 212,639 $28.57 per capita Public Works Services $9,024,526 $9,024,526 Service Population= 265,727 $33.96 per service population Transfer to Animal Control Fund $816,000 $816,000 Population= 212,639 $3.84 per capita Transfer to Library Fund $1,700,000 $1,700,000 Population= 212,639 $7.99 per capita Contingencies ° I n/a I Case Study 20.0%of total recurring costs Note: 1. For fiscal factors that are based on population and employment,an estimated service population factor is applied,which represents the total population plus 50%of the total employment estimate. 2. One-time fees and permit revenues are projected to offset community development costs,as shown in Appendix Table B-9. Therefore,the fiscal analysis projects no community development costs. 3. Based on the City budget,the City will lose the SAFER Grant of about$1,600,000 in Fiscal Year 2014-15. Based on discussion with City Finance staff,the City is assuming a revenue source will be available to replace the loss of the SAFER Grant. 4. Based on the budget message in the current City budget,which discusses the City's current bankruptcy process and poor financial condition, the fiscal analysis includes a contingency cost to help offset unanticipated expenditures. While the City budget does not specify a contingency amount,the fiscal analysis projects contingency costs at 20 percent of total projected General Fund recurring costs,based on discussion with City Finance Department staff. Sources: Stanley R.Hoffman Associates,Inc. City of San Bernardino,Fiscal Year 2013-2014 Mid-Year Budget Update,Schedule'E'-Historical and Proposed Summary of Expenditures,Schedule'G'-Schedule of Transfers-in and Transfers-Out,2118114 City of San Bernardino,Finance Department State of California,Department of Finance,E-5 Population and Housing Estimates for Cities,Counties and the State,2011-2013, Sacramento,California,May 2013 Southern California Association of Governments(SCAG),Adopted Regional Transportation Plan(RTP),2012 Stanley R. Hoffman Associates, Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 48 Plan for Services and Fiscal Analysis Table 6.4 Calculation of City General Government Overhead Rate Spring Trails Specific Plan Fiscal Analysis, City of San Bernardino (In Constant 2014 Dollars) FY 2013-2014 Mid-Year Budget Update General Non-General General Fund Expenditures Total Government Government General Government Mayor $495,580 $495,580 Common Council 628,683 628,683 City Clerk 1,599,123 1,599,123 City Treasurer 214,456 214,456 City Attorney 3,327,308 3,327,308 General Government 1,466,000 1,466,000 City Manager 1,065,200 1,065,200 Civil Service 445,539 445,539 Human Resources 538,474 538,474 Finance 1,771,286 1,771,286 Debt Service 3,858,500 3,858,500 Non-General Government Community Development $3,447,055 $3,447,055 Fire 32,078,535 32,078,535 Police 57,615,791 57,615,791 Parks, Recreation and Community Services 6,075,446 6,075,446 Public Works 9,024,526 9,024,526 GRAND TOTAL GENERAL FUND $123,651,502 $15,410,149 $108,241,353 Current General Government Overhead Rate General Government Expenditures $15,410,149 divided by Direct General Fund Expenditures $108,241,353 equals Current General Government Overhead Rate 14.2% Sources: Stanley R.Hoffman Associates,Inc. City of San Bernardino,Fiscal Year 2013-2014 Mid-Year Budget Update, Schedule'E'-Historical and Proposed Summary of Expenditures, 2118114 Community Development As shown in Table 6-3, Community Development costs are not projected in the fiscal analysis. Fiscal Year 2013-2014 Mid-Year community development costs of$3,447,055 are offset by one- time development related permit and fee revenues of$3,960,251. Appendix Table B-9 presents the calculation of the net Community Development cost factor. Stanley R- Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29,2014 49 Plan for Services and Fiscal Analysis Fire Protection As discussed in Chapter 3, the San Bernardino City Fire Department (SBFD) provides fire prevention, fire protection and emergency medical services. Fire Station 232, located at 6065 Palm Avenue, is the closest(approximately 1 mile) to the Spring Trails Annexation Area. As shown in Table 6-3, fire costs are projected at $120.72 per service population. This projection is based on FY 2013-2014 Mid-Year expenditures of $32,078,535 and the City's service population estimate of 265,727. Police Department Based on expenditures of $57,615,791 in the FY 2013-2014 Mid-Year budget, and the City's service population estimate of 265,727, police costs are projected at $216.82 per service population. As discussed in Chapter 3, the San Bernardino Police Department maintains a ratio of approximately one sworn officer for every 820 residents. The annexation area will be served by a main police station, located at 710 North D Street. The project site belongs to patrol beat B 1 in the Northwest Patrol District. Parks, Recreation and Community Services Citywide average annual costs for parks, recreation and community services are projected at $28.57 per capita based on the City's FY 2013-2014 Mid-Year recurring costs for these services of $6,075,446 and the City's population estimate of 212,639. On-site parks, trails and open space will be maintained through a homeowners association. Public Works Services The Public Works Department maintains streets, sidewalks, curbs, gutters; street signs, street trees, traffic signals, streetlights, storm drains and sewer main lines. The Department also works with the Police Department for the prevention and removal of graffiti. The Public Works Department also provides collection services for refuse, recyclables and green waste. Based on proposed FY 2013-2014 Mid-Year expenditures of$9,042,526, and the City's service population estimate of 265,727, average Citywide costs for all Public Works services provided through the General Fund are projected at $33.96 per service population. All on-site streets, drains and streetlights in the Annexation Area will be maintained through a homeowners association and a lighting and landscaping maintenance district. Stanley R, Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29, 2014 50 Plan for Services and Fiscal Analysis PI Transfer to Animal Control Fund Animal Control services are financed through a separate Animal Control Fund. Based on the City's FY 2013-2014 Mid-Year General Fund transfers of$816,000 to the Animal Control Fund and the City's population estimate of 212,639, these costs are projected at $3.84 per capita, as shown in Table 6-3. Transfer to Library Fund Library services are also paid through a separate fund. Library service costs are projected at $7.99 per capita based on the City's FY 2013-2014 Mid-Year General Fund transfers of $1,700,000 to the Library Fund and the City's population estimate of 212,639. Contingencies Contingencies costs are not identified in the City budget. However, based on discussions of the current financial condition of the City and the challenges for meeting unanticipated expenditures with David Cain, the City Director of Administrative Services, the fiscal analysis includes contingency costs. These costs are projected at 20 percent of estimated recurring costs. Stanley R. Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29,2014 51 Plan for Services and Fiscal Analysis APPENDIX A SUPPORTING LAND USE TABLE Table A-1 Road, Drainage, Sewer. Parks, Trails and Open Space Phasing Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino Roadsl On-site(Private) Off-site(Public) Phase 1 Phase 2 Road Type Unit of Measure Lane Miles Square Feet Lane Miles Square Feet Lane Miles Square Feet Primary Access Miles/Square Feet 1 04 153,216 0 19 25,188 Secondary Access Miles/Square Feet 261 344,789 008 10.254 Primary Local Miles/Square Feet 358 466.882 097 250,669 Secondary Local Miles/Square Feet 027 28275 Cul-De-Sac I Miles/S uare Feet 063 99,076 031 43,960 Cul-De-Sac II Miles/Square Feet 084 110,501 1 241 288.137 Drainage(Basins,Storm Drain)Z On-site Off-site Phase 1 Phase 2 Facility Type Unit of Measure Public Private Public Private Public Private Detention Basin Square Feet 298,277 178,392 Infiltration Trench Square Feet Reinforced Concrete Box Lineal Feet 1,430 2,286 Reinforced Concrete Pipe Lineal Feet 3,685 7,460 2,378 Arch Culvert Lineal Feet 580 Sewer 3 On-site Off-site Phase 1 Phase 2 Facility Type Unit of Measure Public Private Public Private Public Private Sewer Main Lineal Feet 4,017 14.007 1 13.479 Parks,Trails and Open Space Phase 1 Phase 2 Facility Type Unit of Measure Public Private Public Private Open Space Acre 474 27 Graded Slopes Acre 7 1 9 12'Pedestrian/Equestrian Trail Lineal Feet 5.700 6.100 4'Hiking Trail Lineal Feet 4.600 2.700 Observation Point Each 3 3 Trailhead Each 2 1 Park Square Feet 57,331 Note. 1. The proposed phase lines are based on the Phasing Exhibit for Spring Trails TR 15579,and are preliminary and subject to change. All proposed off-site roads are assumed to be public maintained roads. Road sections are based on the proposed section on the Tentative Map exhibit All roads are proposed as 2-lane roads Lane miles are calculated by doubling the centerline length of a road segment. Road square footage is based on the entire road section,from R/W to R/W. 2 Detention basins are measured by square footage of the entire drainage lot. There are 2 basins in Phase 1 and 1 basin in Phase 2. Infiltration trenches are as proposed in the project WQMP and Hydrology Report RCB quantities are based on the length of the centerline of each cell within a multiple celled box culvert. Arch Culverts are assumed for the Secondary Access Road crossing of Cable Creek. Arch Culverts are also proposed for Street"and Street"DD"crossing of Cable Canyon 3 Off-site Sewer is from the tract boundary on Verdemont Drive to Little League Drive,and in Little League Drive to existing facilities as depicted on the proposed Tentative Map 4 Parks,Trails and Open Space sections are based on the Trails,Parks,and Open Space Plan in the Spring Trails Specific Plan. Trail lengths are approximate based on the Trails.Parks,and Open Space Plan Open Space is areas on the Tentative Map that is not impacted by any development activity,except trail grading Graded Slopes are areas within the proposed open space lots that have proposed grading and landscaping Sources Stanley R.Hoffman Associates,Inc. J P.Weber Group,May 2013 Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 52 Plan for Services and Fiscal Analysis PE irr APPENDIX B ' SUPPORTING FISCAL TABLES Table B-1 (page 1 of 3) General Fund Revenues, Fiscal Year 2013-2014 Mid-Year Budget Update Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino • (In Constant 2014 Dollars) Revenue Category Total Non-Recurring' Not Projected 2 Projected Prooertv Taxes Property Taxes-Secured $9,606,310 $0 $0 $9,606,310 Property Taxes-Unsecured 418,857 0 0 418,857 Property Taxes-Prior Taxes 200,000 0 0 200,000 Property Taxes-Prior Unsecured 9,996 0 0 9,996 Property Taxes-Other 150,000 0 0 150,000 Property Taxes-Supplemental 156,000 0 0 156,000 Negotiated Pass Thru of RDANDA 1,386,852 0 1,386,852 0 Residual Balance of RDAIVDA 931,935 0 931,935 0 Statutory Pass Thru of RDAIVDA 246,000 0 246,000 0 Property Tax In Lieu of VLF 16,328,700 0 0 16,328,700 Other Property Taxes 68,288 0 0 68,288 Total Property Taxes $29,502,938 $0 $2,564,787 $26,938,151 Other Taxes Franchise Tax $2,899,000 $0 $0 $2,899,000 Tow Franchise 400,000 0 0 400,000 Property Tax In Lieu of Sales Tax 7,255,117 0 0 7,255,117 Sales Tax 21,673,287 0 0 21,673,287 Transient Occupancy Tax 2,600,000 0 2,600,000 0 Property Transfer Tax 400,000 0 0 400,000 Utility User Tax 22,500,000 0 0 22,500,000 Sales Tax Public Safety 996,821 0 0 996,821 Measure Z-District Tax 7,000,000 0 7,000,000 0 Total Other Taxes $65,724,225 $0 $9,600,000 $56,124,225 Licenses and Permits Business Registration $6,514,500 $0 $0 $6,514,500 Miscellaneous City Clerk Permits 5,000 0 5,000 0 Miscellaneous Planning Permits 27,000 27,000 0 0 Building Permits 525,000 525,000 0 0 Mechanical Permits 160,000 160,000 0 0 Mobile Home Park Permits 55,400 55,400 0 0 Fire Code Permits 264,000 0 264,000 0 Fire Plan Permits 120,000 0 120,000 0 EMS Membership 6,000 0 6,000 0 Street Cut Permits 415,000 415,000 0 0 Miscellaneous Licenses and Permits 350,000 0 350,000 0 Grading Permits 10,000 10,000 0 0 9- Construction Permits 70,500 70,500 0 0 On Site Inspection Fees 574,251 574,251 0 0 On Site Plan Check 228,000 228,000 0 0 Total Licenses&Permits $9,324,651 $2,065,151 $745,000 $6,514,500 Fines and Penalties General Fines $90,000 $0 $0 $90,000 Code Administration Citations 200,000 0 0 200,000 Fire Administration Citations 10,900 0 0 10,900 Parking Citations 785,000 0 0 785,000 Fireworks Administrative Civil Penalty 4,000 0 0 4,000 General Administrative Civil Penalty 586,000 0 0 586,000 Police Administrative Civil Penalty 14,000 0 0 14,000 Building Administrative Civil Penalty 5,500 0 0 5,500 Fire Administrative Civil Penalty 35,000 0 0 35,000 Code Administrative Civil Penalty 275,000 0 0 275,000 s General Administrative Cites 6 002 0 0 6 002 Total Fines and Penalties $2,011,402 $0 $0 $2,011,402 Stanley R. Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29,2014 53 Plan for Services and Fiscal Analysis Table B-1 (page 2 of 3) General Fund Revenues, Fiscal Year 2013-2014 Mid-Year Budget Update Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2014 Dollars) Revenue Category Total Non-Recurring' Not Projected 2 Projected Use of Money and Property Interest Earnings $0 $0 $0 $0 Land and Building Rental 530,000 0 0 530,000 ATS Land Rental 77,000 0 77,000 0 Parking Rental Fee 0 0 0 0 Vending Machine Commission 31,000 0 0 31,000 Sale of Property 0 0 0 0 Total Use of Money and Property $638,000 $0 $77,000 $561,000 Intergovernmental Motor Vehicle In Lieu Tax $0 $0 $0 $0 Homeowner's Exemption 114,561 0 114,561 0 Disaster Preparedness Program 0 0 0 0 POST 35,000 0 35,000 0 Mutual Aid/Disaster Reimbursement 600,000 0 600,000 0 ICEMA Medical Supply Reimbursement 9,651 9,651 0 0 State-Mandated Costs 67,441 0 67,441 0 Pers Credit 0 0 0 0 EDA and CDBG Reimbursement 0 0 0 0 SBIAA Reimbursement 322,117 0 322,117 0 Water Reimbursement 592 400 0 592.400 0 Total Intergovernmental $1,741,170 $9,651 $1,731,519 $0 Charges For Service Annual Alarm Permits $200,000 $0 $0 $200,000 Election Filing Fee 72,049 0 0 72,049 County Contract 487,000 0 487,000 0 Passport Fees 0 0 0 0 Fire Training Agreement 44,200 0 44,200 0 Hazardous Material Fee 0 0 0 0 Miscellaneous Planning/Building 60,000 60,000 0 0 PW Subdivision File Fee 40,000 40,000 0 0 Planning Development Project 220,000 220,000 0 0 CD Technology Fee 60,000 60,000 0 0 Plan Review Fee 100,000 100,000 0 0 Plan Check Fee 200,000 200,000 0 0 Property/Building Abatements 600,000 600,000 0 0 Release Notice of Pendency 12,000 0 12,000 0 PD Towing Release Fee 385,000 0 0 385,000 Code Tow Release Fee 1,400 0 0 1,400 False Alarm Fee 60,000 0 0 60,000 Fireworks Regulatory Fee 62,800 0 0 62,800 Fire Archival Fee 3,000 0 0 3,000 Fire Business Occupancy Inspection 40,000 0 40,000 0 Fire Rental Inspections 550,000 0 550,000 0 Building Permit Review 52,000 52,000 0 0 Single Family Rental Inspection 200,000 200,000 0 0 Administrative Cites-SFRIP 98,000 98,000 0 0 Crime-free Rental Housing 56,000 56,000 0 0 Blanket Inspection Fee 34,100 34,100 0 0 Miscellaneous Development Services Charges 40,000 40,000 0 0 Plan Subdivision File Fee 1,000 1,000 0 0 Non Subdivision Street Improvements 55,000 55,000 0 0 Certificate of Completion 2,000 2,000 0 0 Archival Fee-Development Services 22,000 22,000 0 0 Signal Maintenance/Energy 5,500 0 5,500 0 Storm Drain Utility Fee 237,000 0 237,000 0 NPDES Bus Inspection 28,000 0 28,000 0 Street Light Energy Fee 0 0 0 0 Miscellaneous Development Services 5,000 5,000 0 0 Weed Abatement 85,556 0 0 85,556 Program/Facility Use Fee 85,000 0 0 85,000 Park Energy Fee 6,000 0 0 6,000 Class Registration Fee 8,500 0 0 8,500 Swimming Pool Fee 70,000 0 0 70,000 Non-Resident Fees 1,000 0 0 1,000 EMS User Fee 300,000 0 0 300,000 Paramedic Reimbursement Contract 0 0 0 0 Total Charges for Services $4,589,1051 $1,845,100 $1,403,700 $1,340,305 Stanley R. Hoffman Associates, Inc, Spring Trails Annexation,City of San Bernardino July 29,2014 54 Plan for Services and Fiscal Analysis Table B-1 (page 3 of 3) General Fund Revenues, Fiscal Year 2013-2014 Mid-Year Budget Update Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2014 Dollars) Revenue Category Total Non-Recurring f Not Projected 2 Projected Miscellaneous C&D Application Fee $1,938 $1,938 $0 $0 CDBG Demolition 39,650 39,650 0 0 Police Miscellaneous Receipts 700,000 0 0 700,000 Sale of Photos/Reports 12,000 0 0 12,000 Pistol Range Fees 100,000 0 0 100,000 Fingerprint Fee 5,000 0 0 5,000 Property Auction 5,000 0 0 5,000 Vehicle Repossession Fee 4,500 0 0 4,500 Crime Prevention Revenue 300 0 0 300 Investigation Fee 45,000 0 0 45,000 Payoff Demand Fee 0 0 0 0 Plan Check Fee-Engineering 50,000 50,000 0 0 Miscellaneous Other Revenue 350,000 0 0 350,000 Refunds and Rebates 1,500 0 0 1,500 Drunk Driver Reimbursement 0 0 0 0 Litigation Settlement 10,000 0 0 10,000 Water Fund Contribution 3,597,944 0 3,597,944 0 Returned Check Charge 0 0 0 0 Administrative Service Charge 367,600 0 0 367,600 Restitutions 20,000 0 0 20,000 Off Track Betting 90,000 0 0 90,000 Route 66 Rendezvous 0 0 0 0 Damage Claim Recovery 192,844 0 0 192,844 CID Reimbursement 0 0 0 0 Booking Fee Reimbursement 2,000 0 0 2,000 Sewer Contract-Water 500,000 0 500,000 0 Water Land Sales 0 0 0 0 Hazmat Incident Recovery 1,000 0 0 1,000 Street Knockdown 11,000 0 0 11,000 Total Miscellaneous $6,107,276 $91,588 $4,097,944 $1,917,744 General Fund Total -$119,638,7671 $4,011,4901 $20,219,9601 $95,407,327 Note: 1. One-time development related fees are not projected as recurring revenues because they are netted from projected development development services costs. 2. Certain recurring revenues(such as transient occupancy tax,intergovernmental revenues and set payment amounts)that are not impacted by the proposed project are not projected in the fiscal analysis. Also,Measure Z sales tax revenues are not projected because Measure Z sunsets in 2022 and will require voter approval to be extended. Sources: Stanley R.Hoffman Associates,Inc. City of San Bernardino,Fiscal Year 2013-2014 Mid-Year Budget Update,Schedule'C',General Fund Revenue Detail Report,2118114 Stanley R. Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29, 2014 55 Plan for Services and Fiscal Analysis Table B-2 Fiscal Year 2013-2014 Mid-Year Budget Update: Revenues for Other City Funds 1 Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2014 Dollars) Revenue Category Total Not Projected 2 Recurring Library Fund Library Fines $21,000 $0 $21,000 Miscellaneous Receipts 22,000 0 22,000 Interest on Idle Cash 100 100 0 Total Library Fund $43,100 $100 $43,000 Animal Control Fund Animal Licenses $250,000 $0 $250,000 Miscellaneous Licenses and Permits 1,000 0 1,000 General Fines 30,000 0 30,000 Animal License Penalty 30,000 0 30,000 Animal Adoption Fee 40,000 0 40,000 Contracted Shelter Fee 967,000 967,000 0 Apprehension Fee 20,000 0 20,000 Board Fee 20,000 0 20,000 Field Service Fee 2,000 0 2,000 Owner Release Fee 20,000 0 20,000 Vaccination Fee 12,000 0 12,000 Microchip Fee 25,000 0 25,000 Miscellaneous Receipts 500 0 500 Sale of Equipment 0 0 0 Total Animal Control Fund $1,417,500 $967,000 $450,500 Special Gas Tax Fund State Gasoline Tax: HUTA Prop 42 Replacement $2,852,660 $0 $2,852,660 Proposition 111 1,020,621 0 1,020,621 Section 2106 799,133 0 799,133 Section 2107 1.254,233 0 1,254,233 Subtotal $5,926,647 $0 $5,926,647 Section 2107.5 flat amount 3 10,000 10,000 0 Interest on Idle Cash 3.000 3 000 0 Total Gas Tax Fund $5,939,647 $13,000 $5,926,647 Sewer Line Maintenance Sewer Line Maintenance $3,200,000 $0 $3,200,000 Interest on Idle Cash 7,500 7 500 0 Total Sewer Line Maintenance $3,207,500 $7,500 $3,200,000 CFD 1033-Fire Station Maintenance and Operations CFD 1033 Special Tax $585,600 $0 $585,600 Interest on Idle Cash 0 0 0 Total CFD 1033-Fire Station Maintenance and Operations $585,600 $0 $585,600 Note: 1. This table includes only the special fund revenues that are projected in the fiscal analysis. 2. Revenues that are not impacted by the proposed project are not projected as recurring revenues. Also,revenues allocated to capital expenditures and interest on idle cash revenues are not projected. 3. Section 2107.5 gas tax revenues are allocated base on the population size-range population of the City. The City currently falls within the population size-range of 50,000 to 99,999. The population of the proposed projects will not move the City to a new size-range.Therefore,Section 2107.5 gas tax revenues are not projected in the fiscal analysis. Sources: Stanley R.Hoffman Associates,Inc. City of San Bernardino,Fiscal Year 2013-2014 Mid-Year Budget Update,Schedule'D',Other Funds Revenue Report,2118114 Stan ley R. Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29,2014 56 Plan for Services and Fiscal Analysis Table B-3 Property Tax Allocations by Tax Rate Area(TRA) Prior to Annexation Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino County of San Bernardino Tax Rate Areas(TRAs)2 Agency Weighted Code Agency' 107149 107162 107150 107014 Avera e AB01 GA01 San Bernardino County General Fund 0.14670950 0.14647777 0.14663658 0.14673297 0.14665143 AB02 GA01 Educational Revenue Augmentation Fund(ERAF) 0.22216547 0.22181561 0.22205445 0.22220082 0.22207737 BF02 GA01 Flood Control Zone 2 0.02604784 0.02599983 0.02602535 0.02604979 0.02603216 BF07 GA01 Flood Control District,Administration,1&2 0.00183179 0.00183357 0.00182980 0.00183175 0.00183107 BL01 GA01 San Bernardino County Free Library 0.01420881 0.01420823 0.01419448 0.01420950 0.01420217 BS01 GA01 County Superintendent of Schools,Countywide 0.00503448 0.00502505 0.00503156 0.00503517 0.00503212 BS01 GA02 County Superintendent of Schools,Regional Occupational Program 0.00086329 0.00085924 0.00086222 0.00086327 0.00086233 SC54 GA01 San Bernardino Community College 0.05156599 0.05148565 0.05152385 0.05157254 0.05153793 SU54 GA01 San Bernardino Unified 0.35883018 0.35841255 035850984 0.35885736 0.35863694 UF01 GA01 San Bernardino County Fire Protect District-Valley Service Area 0.11925960 0.11915119 0.11915490 0.11926834 0.11919961 UF01 GA05 San Bernardino County Fire Protect District-SBCFPD-ADMIN 0.02634292 0.02630718 0.02632235 0.02634545 0.02632956 WR04 GL01 Inland Empire Joint Resource Conservation District 0.00060292 0.00191796 0.00134039 0.00049385 0.00108407 W U23 GAO San Bernardino Valley Municipal Water 0.02653721 0.02650617 0.02651423 0.02653919 0.02652323 Total 1.00000000 1.00000000 1.00000000 1.00000000 1.00000000 Total Acreage 120.75 40.00 163.13 28.92 352.80 Percent of Total 34.2% 1113%1 46.2% 8.2% 100.0% Note: 1. The property tax allocations highlighted in bold are impacted by the proposed annexation. 2. The 26-acre annexation area outside the Spring Trails Specific Plan is in TRA 107150,based on discussion with LAFCO staff. Sources: Stanley R.Hoffman Associates,Inc. San Bernardino County Auditor-Controller,Property Tax Division San Bernardino County Local Agency Formation Commission(LAFCO),May 2013 Table B-4 Property Tax Allocations Prior to Annexation and Upon Annexation Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino Tax Rate Area Allocations 2 Prior to Annexation Upon Annexation 3 San San San Bernardino Bernardino Bernardino County County County City of General Funds/ General San Property Tax Recipient' Fund Districts Fund Bernardino General Fund 0.1467 0.1421 0.1643 San Bernardino County Free Library 0.0142 SBCFPD,Valley Service Area 0.1192 SBCFPD,Administration 0.0263 Total 0.1467 0.1597 0.1421 0.1643 Note: 1. Only the property tax allocations for the funds analyzed in this report are presented in this table. The property tax allocations represent a weighted average of the tax rate areas(TRAs)in the project area,as shown in Appendix Table B-3, 2. Tax rate allocations are adjusted for the shift to the Education Realignment Augmentation Fund(ERAF). 3. Although a Master Property Tax Exchange Agreement does not exist between the City of San Bernardino and the County of San Bernardino,the tax rate allocation for the City of San Bernardino is based on a formula provided by LAFCO. Upon annexation,the 1 City will receive the allocations for the detaching districts,adjusted by 50 percent of the difference when the total of the historic City allocation of 0.1689 is subtracted from the total of the detaching districts. The formula for the City upon annexation is 0.1597+((0.1689-0.1597)/2). Therefore,0.1643 of the one percent levy will be transferred to the City General Fund upon annexation. The formula for the County upon annexation is: 0.1467+((0.1597-0.1689)/2). Therefore,the County General Fund will receive 0.1421 of the basic one percent levy upon annexation. Sources: Stanley R.Hoffman Associates,Inc. San Bernardino County Auditor-Controller,Property Tax Division,TRA Allocation Percentage Allocation San Bernardino County Local Agency Formation Commission(LAFCO),May 2013 Stanley R. Hoffman Associates, Inc, Spring Trails Annexation,City of San Bernardino July 29, 2014 57 Plan for Services and Fiscal Analysis r Table B-5 Estimated In Lieu Property Tax of Vehicle License Fees (VLF) Factor Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2014 Dollars) Category FY 2004-2005 FY 2013-2014 Change A. Nominal Dollars In Lieu Property Tax-VLF $11,148,807 $16,328,700 $5,179,893 Assessed Valuation $7,283,433,587 $10,695,499,230 $3,412,065,643 VLF Increase divided by Assessed Valuation(AV)' 0.001520 VLF Increase per$1,000,000 increase in AV $1,520 B. Consumer Price Index(Annual 2005 and 2013) 201.80 239.21 1.19 C. Constant Dollars In Lieu Property Tax-VLF $13,215,425 $16,328,700 $3,113,275 Assessed Valuation $8,633,539,634 $10,695,499,230 $2,061,959,596 VLF Increase divided by Assessed Valuation(AV)1 0.001510 VLF Increase per$1,000,000 increase in AV $1,510 Note: 1. Calculated amount is rounded to the nearest ten. Sources: Stanley R.Hoffman Associates,Inc. State Controller's Office,Division of Accounting and Reporting,Revenue and Taxation Code Section 97.70©1(B)(i)Vehicle License Fee Adjustment Amounts,200412005 City of San Bernardino,Fiscal Year 2013-2014 Mid-Year Budget Update,Schedule'C',General Fund Revenue Detail Report,2118114 San Bernardino County,Office of Assessor,2013 Assessment Roll Re-Cap Totals Bureau of Labor Statistics(BLS),Consumer Price Index-All Urban Customers,Los Angeles-Riverside- Orange County,CA,Annual CPI, March,2014 Table B-6 Calculation of Use Tax Factor Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino City of San Bernardino Amount Use Tax County Pool $2,943,748 State Pool $16,229 r, Total Use Tax $2,959,977 divided by Point-of-Sale $26,276,832 equals Use Tax Rate' 11.3% Note: 1. The use tax rate is the County Pool plus the State Pool divided by point-of-sale taxable sales tax. Sources., Stanley R. Hoffman Associates, Inc. The HdL Companies, Sales Tax Allocation Totals, Calendar Year 2013 Stanley R. Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29,2014 58 Plan for Services and Fiscal Analysis Table B-7 Estimated Annual Residential Turnover Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino Occupied Housing Percent City of San Bernardino Units Turnover Total Owner Occupied Units 31,662 Moved in 2005 to 2010 6,292 Moved in 2000 to 2004 8 735 Total Moved 2000 to 2010 15,027 Annual Turnover Rate: 2000 to 2010' 1,503 5% Note: 1. The annual turnover rate is based on the assumption of ten years for the 2000 to 2010 period. E Sources: Stanley R.Hoffman Associates,Inc. U.S.Census Bureau,2010 American Community Survey Tenure by Year Householder Moved Into Unit Table B-8 Fiscal Year 2013.2014 Mid-Year Budget Update: Expenditures for Other City Funds 1 Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2014 Dollars) Pr Fund and Expenditure Category Amount Library Fund Personnel Services $1,218,974 Materials and Operations 218,700 Contract Service 26,710 IIIL Internal Service 251,745 Capital Outlay 0 Debt Service 0 Total Library Fund $1,716,129 Animal Control Fund Personnel Services $1,102,335 Materials and Operations 102,400 Contract Service 93,000 Internal Service 759,268 Capital Outlay 100,000 Debt Service-Communications Equipment 0 Total Animal Control Fund $2,157,003 Special Gas Tax Fund Personnel Services $0 Materials and Operations 0 Contract Service 15,999 Internal Service 0 Capital Outlay 0 Debt Service-Lease Payments 1,243,824 Total Gas Tax Fund $1,259,823 Note: 1. This table presents only the City funds included in the fiscal analysis. Sources: Stanley R.Hoffman Associates,Inc. City of San Bernardino,Fiscal Year 2013-2014 Mid-Year Budget Update,Schedule'E'-Historical and Proposed Summary of Expenditures,2118114 Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino July 29, 2014 59 Plan for Services and Fiscal Analysis Table B-9 General Fund Net Community Development Cost Factor Spring Trails Annexation Area Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2014 Dollars) Category Amount Total General Fund Community Development Costs $3,447,055 minus One-Time Licenses and Permits Miscellaneous Planning Permits $27,000 Building Permits 525,000 Mechanical Permits 160,000 Mobile Home Park Permits 55,400 Street Cut Permits 415,000 Grading Permits 10,000 Construction Permits 70,500 On Site Inspection Fees 574,251 On Site Plan Check 228.000 Total One-Time Licenses and Permits $2,065,151 minus Charges for Service Miscellaneous Planning/Building $60,000 PW Subdivision File Fee 40,000 Planning Development Project 220,000 CD Technology Fee 60,000 Plan Review Fee 100,000 Plan Check Fee 200,000 Property/Building Abatements 600,000 Building Permit Review 52,000 Single Family Rental Inspection 200,000 Administrative Cites-SFRIP 98,000 Crime-free Rental Housing 56,000 Blanket Inspection Fee 34,100 Miscellaneous Development Services Charges 40,000 Plan Subdivision File Fee 1,000 Non Subdivision Street Improvements 55,000 Certificate of Completion 2,000 Archival Fee-Development Services 22,000 Miscellaneous Development Services 5,000 Plan Check Fee- Engineering 50.000 Total One-Time Charges for Service $1,895,100 equals Recurring Net Development Services Costs ($513,196) divided by City Service Population 265,727 equals Development Services Costs per Service Population ($1.93) Sources: Stanley R. Hoffman Associates, Inc. City of San Bernardino, Fiscal Year 2013-2014 Mid-Year Budget Update, Schedule 'E'-Historical and Proposed Summary of Expenditures, Schedule'C'-General Fund Revenue Detail Report, 2118114 City of San Bernardino, Finance Department Stanley R. Hoffman Associates, Inc. Spring Trails Annexation,City of San Bernardino July 29, 2014 60 Plan for Services and Fiscal Analysis APPENDIX C PROJECT REFERENCES City of San Bernardino Mark Persico, Community Development Director, 909-384-5357 Tony Stewart, Former Acting Community Development Director, 909-384-5357 Robert Eisenbeiz, City Engineer, 909-384-5230 George Avery, Fire Chief, 909-384-5286 David Cain, Director of Administrative Services, 909-384-5242 www.sbcity.org/ J.P.Weber Group Jeff Weber, Principal, 949-254-0135 Hinderliter de Llamas and Associates www.hdlcompanies.com San Bernardino County Local Agency Formation Commission Kathleen Rollings-McDonald www.sblafco.com County of San Bernardino www.sbcounty.gov/ a County of San Bernardino Fire Department Mike Horton, Acting Fire Marshal, 909-386-8410 mhorton @sbcfire.org Ingrid Johnson, GIS Manager, 909-356-2378 ijohnson @confire.org San Bernardino City Unified School District Facilities/Operations Division, Facilities Management Takara Russ, Use of Facilities Senior Clerk, 909-388-1600 Omnitrans j www.omnitrans.org/ Stanley R. Hoffman Associates, Inc, Spring Trails Annexation, City of San Bernardino July 29,2014 61 Plan for Services and Fiscal Analysis �. j