Loading...
HomeMy WebLinkAboutItem 5.5 Annual Report of Developer Impact Fee Funds Deposits- Pursuant CA Govt Code 66002, 66006, and 66008 (AB 1600) STAFF REPORT CITY COUNCIL Page 1 of 5 Agenda Item 5.5 DATE: December 2, 2025 TO: Honorable Mayor and City Councilmembers FROM: Colleen Tribby, City Manager SUBJECT: Annual Report of Developer Impact Fee Funds Deposits: Pursuant to California Government Code Sections 66002, 66006, and 66008 (AB 1600) Prepared by: Jay Baksa, Finance Director and Wendy Lam, Accounting Manager EXECUTIVE SUMMARY: State law requires the City to review and report on an annual basis the status of development fees collected to finance public improvements. The report covers activity which occurred in these funds during Fiscal Year 2024-25. The analysis has determined that all funds held for more than five years are necessary to complete identified projects. STAFF RECOMMENDATION: Accept the report and adopt the Resolution Making Findings Regarding Unexpended Traffic Impact Fees for Fiscal Year 2024-25 and approve the budget change. FINANCIAL IMPACT: The financial impacts and accounting of development impact fees are discussed as part of the Staff Report. It should be noted that the Public Facility Impact Fees Fund received an advance in Fiscal Year 2024-25 from the General Fund Committed Reserve – Advance to Public Facility Fee for Wallis Ranch Community Park, Library Tenant Improvements, and Forest Park. DESCRIPTION: Background Cities are authorized under State Law to require development applicants to contribute fees toward off-site public improvements, which are needed as a result of the new development. The law requires the City to review, on an annual basis, the status of deve lopment fees collected, and to provide a report 180 days from the end of the fiscal year. In addition, California Government Code Section 66006(b)(2) requires the report to be included on the City Council meeting agenda at a public meeting not less than 15 days after the information was 115 Page 2 of 5 made available. In the event any fees remain unexpended for more than five years, the City Council must adopt a resolution making certain findings related to the continued need for the funds to complete the improvements. If findings are not made to support the retention of the funds, the unexpended fees must be returned to the current owners of the subject property. Major Components of the Report The Fiscal Year 2024-25 Annual Report of Developer Funds (Attachment 2) provides information covering the period of July 1, 2024 through June 30, 2025. The law requires disclosure of numerous details with respect to activity in these accounts, including beginning and ending balances, collections for the year, expenditures for the ye ar, interest earned, and any refunds. For this report, the City is providing information on the following funds:  City Impact Fees: o Eastern Dublin Transportation Impact Fees (EDTIF) o Western Dublin Transportation Impact Fees (WDTIF) o Specific Project Mitigation Fee o Public Facilities Impact Fees o Fire Impact Fees o Dublin Crossing Transportation Fee  Regional Impact/Mitigation Fees: o Tri-Valley Transportation Development (TVTD) Fees o Regional Traffic Impact Fees Category 3 (Fee was included in EDTIF, suspended and replaced with TVTD Fees) o Dublin - Contra Costa County Traffic Impact Mitigation Fees  Pass Through Fees: o Freeway Interchange Fees o BART Garage (Included in EDTIF) Table 1 provides a high-level summary of the activity for the year, including the beginning and ending balances. Table 1: Annual Report of Developer Fees By Category (7/1/2024 - 6/30/2025) Impact Fee Category Beginning Balance (7/1/2024) Additions: Fees Collected; Interest Revenue Expenses: Project Costs; Interest; Loan Repayments; Pass-Through Ending Balance (6/30/2025) Change Public Facility Fees $12,005,796 $4,425,584 ($11,545,330) $4,886,050 ($7,119,746) Fire Impact Fees $178,376 $89,866 ($0) $268,242 $89,866 Traffic Impact Fees $31,530,762 $4,073,966 ($2,671,406) $32,933,322 $1,402,560 TOTAL $43,714,934 $8,589,416 ($14,216,736) $38,087,614 ($5,627,320) It is important to note that these fees are restricted and can only be used for the capital -related purposes for which they have been collected. Given the multi-year nature of the capital projects to be financed, it is expected that funds will be accumulated and used based on the 116 Page 3 of 5 timing of construction. During Fiscal Year 2024-25, the net balance of all funds reported decreased by approximately $5,627,320, which was largely attributable to the net impact of Public Facility Fee and Traffic Impact Fee funds collected during the year, and expenditures for Wallis Ranch Community Park, Forest Park, Don Biddle Community Park, Iron Horse Nature Park and Open Space, and the Tassajara Road improvements. A detailed accounting of each of the major categories is shown in the schedules included in Attachment 2. Funds Remaining Unexpended More Than Five Years After Being Collected One of the provisions in the State law regulating development fees is to regularly review funds collected and held for more than five years and to make certain findings to continue to hold those funds. Table 2 summarizes the accounts with contributions which have remained unexpended for more than five years. Table 2: Summary of Accounts With Funds Remaining Unexpended for Five Years or More After They Were Collected Source of Fee Fees Unspent for More Than 5 Years as of 6/30/2025 Fees Unspent for Less Than 5 Years Accumulate d Interest Total Designated As of 6/30/2025 2024-29 CIP Remaining Project Costs Mitigation Fund: Central Pkwy & Park Pl Traffic Signal $55,500 $0 $13,060 $68,560 $1,500,000 Mitigation Fund: Dougherty Rd & Scarlett Dr Intersection $45,980 $0 $2,950 $48,930 $45,980 Eastern Dublin TIF(1) $10,150,445 $1,976,880 $2,826,381 $14,953,706 $10,212,861 Western Dublin TIF(2) $1,166,066 $840,678 $422,766 $2,429,511 $1,701,115 Dublin - Contra Costa County Traffic Impact Mitigation Fees $4,433,550 $575,525 $1,053,075 $6,062,150 $5,323,192 Tri-Valley Transportation Development Fee $2,318,749 $1,780,499 $1,727,885 $5,827,133 $3,918,627 1Fifteen projects in EDTIF fee program will be undertaken beyond the current CIP time frame, totaling approximately $61.7 million. 2Eight projects in the WDTIF fee program will be undertaken beyond the current CIP time frame, totaling approximately $8.8 million. 117 Page 4 of 5 Proposed Resolution Making Necessary Findings To be able to retain fees longer than five years, certain findings must be made by the City Council. Without this action, the fees would need to be refunded. All fees summarized in the previous section of this report have identified projects that will require funding in the future. The funding needed includes the accumulated interest, wh ich is allocated to and expended on only the authorized projects. Adoption of the Resolution (Attachment 1) will allow the City to continue to retain the fees to fund the projects for which they were collected. Right to Reimbursement As provided for in the Consolidated Impact Fee Administrative Guidelines, Staff is to annually evaluate impact fee balances and analyze the potential use of funds collected to reduce Impact Fee Credits that have converted to a Right to Reimbursement (RTR). When a developer is granted an Impact Fee Credit, the initial credit period is 10 years. During that time the credit can be applied against fees owed. At the end of the credit period, a developer has an option to extend the credit period in perpetuity or convert to an RTR. The RTR continues for 10 years, and any unpaid amount is forfeited at the end of the RTR period. The following is a summary of current impact fee RTR balances:  Eastern Dublin TIF - $499,759  Fire - $1,238,824 Additionally, Staff annually budgets RTR payments conservatively based on expected fee revenue. At times, if the City receives more fees than projected, Staff requests a budget adjustment during the annual AB1600 review. Staff recommends the City Council approve a budget change in the amount of $175,000 for reimbursement of Fire Impact Fee credits. STRATEGIC PLAN INITIATIVE: None. NOTICING REQUIREMENTS/PUBLIC OUTREACH: California Government Code Section 66006(b)(2) requires the report to be included on the City Council meeting agenda at a public meeting not less than 15 days after the information was made available. Staff previously made available to the public a draft copy of this report on Monday, November 17, 2025. In addition, the Government Code Section requires that notice of the meeting shall be mailed, at least 15 days prior to the meeting, to any interested party who files a written request with the local agency for mailed notice of the meeting. The Finance Department mailed notices to interested parties who have filed requests in the past. 118 Page 5 of 5 ATTACHMENTS: 1) Resolution Making Findings Regarding Unexpended Traffic Impact Fees for Fiscal Year 2024-25 2) Annual Report of Developer Impact Fee Funds for the Year Ended June 30, 202 5 3) Budget Change Form 119 Attachment 1 Reso. No. XX-25, Item X.X, Adopted 12/2/2025 Page 1 of 2 RESOLUTION NO. XX – 25 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN MAKING FINDINGS REGARDING UNEXPENDED TRAFFIC IMPACT FEES FOR FISCAL YEAR 2024-25 WHEREAS, the City has collected contributions for completion of off-site public traffic improvements needed as a result of new development, which will not be expended within five years after deposit. The improvements are described in the Fiscal Year 2024 -2029 Capital Improvement Program and include the improvements described in the table below and are referred to as the “Traffic Improvements.” Source of Fee Unexpended Developer Fees as of June 30, 2025 1. Project Specific Mitigation: Central Parkway & Park Place Drive Traffic Signal $55,500 2. Project Specific Mitigation: Dougherty & Scarlett Intersection $45,980 3. Eastern Dublin Transportation Impact Fee $10,150,445 4. Western Dublin Transportation Impact Fee $1,166,066 5. Dublin - Contra Costa County Traffic Impact Mitigation Fees $4,433,550 6. Tri-Valley Transportation Development Fee $2,318,749 NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin hereby finds and determines that the foregoing recitals and determinations are true and correct: A. The contributions and fees which have been collected for the Traffic Improvements will remain unexpended after Fiscal Year 2024-25. B. The contributions and fees which have been collected for the Traffic Improvements will remain committed for construction of the improvements identified in the adopted Capital Improvement Program. C. The purpose for which the contributions and fees will be used is construction of the Traffic Improvements, as described above and in the 2024-2029 Capital Improvement Program. D. The contributions and fees were collected to make the Traffic Improvements, which improvements will mitigate traffic impacts caused by the new development projects which paid the fees. 120 Reso. No. XX-25, Item X.X, Adopted XX/XX/2025 Page 2 of 2 PASSED, APPROVED AND ADOPTED by the City Council of the City of Dublin this 2nd day of December 2025, by the following vote: AYES: NOES: ABSENT: ABSTAIN: ______________________________ Mayor ATTEST: _________________________________ City Clerk 121 Attachment 2 City of Dublin Annual Report of Developer Impact Fee Funds Deposits For the Year Ended June 30, 2025 CONTENTS SECTION INFORMATION PAGE(S) Section 1: Table of Disclosure Requirements With Cross Reference To Government Code and Location In Cit of Dublin Report ……………………………………. 1-2 Section 2: Description Impact Fees Included In Report ………... 3-4 Section 3: Status of Funds  Interfund Loans & Transfers  Specific Funds Held In Excess of 5 Years  Refunds…………………………………………. 5-8 Section 4: 2024-25 Accounting of Impact Fees by Major Category  Public Facility Impact Fees  Fire Impact Fees  Traffic Impact Fees…………………………….. 9 Section 5: Detail by Fund - Traffic Impact Fees Contributions……………………………………………. 10 Section 5A: Detail - Traffic Impact Fees (Project Specific Miti ation Contributions……………………………... 11 Section 6: Schedule of Funding For Public Improvements And Percenta e Funded B Developer Fees……… 12 Data Available to Public November 17, 2025 Presented: City Council Meeting December 2, 2025 122 SECTION 1 TABLE OF IMPACT FEE DISCLOSURE REQUIREMENTS WITH CROSS REFERENCES 1 Government Code Section Requirement Information Found In Cit Report At Provide the followin : 66006 (b) (A) 1. A brief description of each of the City’s impact fees. Section 2, Part A 66006 b B 2. The amount char ed for the Cit ’s impact fees. Section 2, Part B 66006 (b) (C) 3. The beginning and ending balance for the City’s impact fee accounts. Section 4 and Section 5 66006 (b) (D) 4. The amount of fees collected and interest earned. Section 4, Section 5, nd Section 5 66006 (b) (E) 5. An identification of each public improvement on which fees were expended and the amount of the expenditures on each improvement, including the total percentage of the cost of the public improvement that was funded with fees. Section 6 66006 (b) (F) 6. An identification of an approximate date by which the construction of the public improvement will commence if the local agency determines that sufficient funds have been collected to complete financing on an incomplete public improvement, as identified in paragraph (2) of subdivision (a) of Section 66001, and the public improvement remains incomplete. Section 3, Part B 66006 (b) (G) 7. A description of each interfund transfer or loan made from the account or fund, including the public improvement on which the transferred or loaned fees will be expended, and, in the case of an interfund loan, the date on which the loan will be repaid, and the rate of interest that the account or fund will receive on the loan. Section 3, Part A 66006 (b) (H) 8. The amount of refunds made pursuant to subdivision (e) of Section 66001 and any allocations pursuant to subdivision (f) of Section 66001. Section 3, Part C 123 SECTION 1 TABLE OF IMPACT FEE DISCLOSURE REQUIREMENTS WITH CROSS REFERENCES 2 Government Code Section Requirement Information Found In Cit Report At 66001 (d) 9. For the fifth year following the first deposit into the account or fund, and every five years thereafter, the City shall make all of the following findings with respect to those portions of the impact fee remaining unexpended, whether committed or uncommitted. Section 3, Part B and attached Resolution for items a-e below. 66001 (d) (1) a. Identify the purpose to which the fee is to be used for. 66001 (d) (2) b. Demonstrate a reasonable relationship between the fee and the purpose for which it is char ed. 66001 (d) (3) c. Identify all sources and amounts of funding anticipated to complete financing in incomplete improvements. 66001 (d) (4) d. Designate the approximate dates on which the funding referred to in item c above is expected to be deposited into the appropriate account or fund. 66006 (b) (1) (F) e. When sufficient funds have been collected, the agency shall identify, within 180 days of the determination that sufficient funds have been collected, an approximate date by which the construction of the public improvements will commence. 124 SECTION 2 DESCRIPTION OF IMPACT FEES 3 A. DESCRIPTION OF THE CITY’S IMPACT FEES The City of Dublin has established the following Impact Fees and Traffic Mitigation Contributions:  Eastern Dublin Transportation Impact Fee (Eastern Dublin Traffic Impact Fees), include BART Garage Fee, Regional Traffic Impact Fees Category 3  Western Dublin Transportation Impact Fee (Downtown Traffic Impact Fee)  Public Facilities Impact Fees  Fire Impact Fees  Tri Valley Transportation Development Fees  Freeway Interchange Fees  Dublin – Contra Costa Traffic Impact Mitigation Fees  Dublin Crossing Transportation Fee  Specific Project Mitigation Fee These impact fees were established to pay for the design, development and construction of public improvement projects for: streets; public facilities; parks; fire capital expansion projects and community amenities. B. AMOUNTS CHARGED BY THE CITY FOR IMPACT FEES AND PUBLIC IMPROVEMENTS FUNDED BY THESE FEES The amounts charged for the impact fees noted above are dependent upon the type and size of a particular development and were based upon related studies, conducted prior to the adoption of the fees. The City Council has adopted and imposed the subject fees through the passage of the following resolutions. These fees are updated on an annual basis based upon various cost indexes described in further detail as part of the resolutions for these fees: Impact Fee Resolution / Ordinance Eastern Dublin Traffic Impact Fees Resolution 1-95 Amended by Resolution 41-96, 225-99, 111-04, 41-09, 40-10, 144-21 Western Dublin Transportation Impact Fee (Downtown Traffic Impact Fee) Resolution 210-04 Amended by Resolutions 47-09, 147-16 Public Facility Impact Fees Resolution 32-96 Amended by Resolutions 60-99, 214-02, 45-09, 134-15, 110-17, 100-23 Fire Impact Fees Resolution 37-97 Amended by Resolutions 208-00,12-03, 77-05, 46-09, 111-17 Tri-Valley Transportation Development Fees Resolution 89-98 Amended by Resolutions 85-99, 87-03, 68-15, 86-22 Freeway Interchange Fees Resolution 11-96 mended b Resolution 155-98 Dublin – Contra Costa Traffic Impact Miti ation Fees. Resolution 74-00 and Contra Costa Count Ordinance No. 2000-24 Dublin Crossin Transportation Fee Ordinance 08-13 Specific Pro ect Miti ation Fee Pro ect Condition of Approval 125 SECTION 2 DESCRIPTION OF IMPACT FEES 4 The studies and supporting documentation presented or adopted as part of the resolutions noted above identify the public improvements that those fees will be used to finance. These studies also show that there is a reasonable relationship: a.) between the fees’ use and the type of development project on which the fee is imposed; and b.) between the need for the public facility and the type of development project on which the fee is imposed. 126 SECTION 3 STATUS OF FUNDS 5 A. INTERFUND LOANS AND TRANSFERS OF IMPACT FEES No inter-fund loans or transfers of impact fees were granted to other funds during Fiscal Year 2024-25. Public Facility Impact Fees Fund received an advance from General Fund Committed Reserve – Advance to Public Facility Fee designated by the City Council, for the construction of parks and public facilities. Fiscal Year 2024-25 General Fund advance was for Wallis Ranch Community Park, Forest Park (formerly Jordan Ranch Neighborhood Square), and the Library Tenant Improvements B. ANALYSIS OF FEES LEVIED AGAINST DEVELOPMENT PROJECTS IN ACCORDANCE WITH SEC. 66001 OF THE (CGC) AND UNSPENT AFTER 5 YEARS The purpose of the review was to identify monies that have been collected and held for a period of more than five years and to make appropriate disclosures. The City of Dublin has analyzed the balance of monies held at the beginning of Fiscal Year 2024- 25 (July 1, 2024). The balances were evaluated based on “developer fees collected’ separate from interest revenue. As of July 1, 2024, there were two projects involving the use of Traffic Mitigation Contributions, which have developer fees that continued to be held for more than five years. There were also four impact fees that have developer fees that continued to be held for more than five years. In accordance with State Law, the City Council has previously adopted Resolution No. 144-24 on December 17, 2024, declaring the need to continue to maintain the funds. The projects using the impact fees as funding sources are included in the City of Dublin Five Year Capital Improvement Program 2024–2029. Based on expenditures during Fiscal Year 2024-25, as of June 30, 2025, there is one project that uses Traffic Mitigation Contributions which has developer fees that continued to be held for more than five years. Eastern Dublin Transportation Impact Fee, Western Dublin Transportation Impact Fee, Dougherty Valley Traffic Mitigation Fee, and Tri-Valley Transportation Development Fees also have developer funds collected and held for more than five years. Details related to the projects which have funds held for more than five years are identified below: 1. CENTRAL PARKWAY & PARK PLACE (FORMERLY SYBASE DRIVE) TRAFFIC SIGNAL Miti ation Source Unspent Developer Fees Held More Than 5 Years Remaining Project Costs Estimate Central Parkway & Park Place Traffic Si nal $55,500 $1,500,000 Description of Project: This project will install a traffic signal at the existing intersection of Central Parkway and Park Place (formerly Sybase Drive). Mitigation fees were paid to partially fund the intersection improvements as a condition of approval of the Sybase Corporate Headquarters Facility, Planning Commission Resolution No. 00-23. The signal installation is required as a condition of approval of phase 2 of the Zeiss Innovation Center project. Source of Funding: Traffic Mitigation Contribution. Approximate Project Completion Date: The project will be completed based on Phase 2 of the Zeiss Innovation Project timeline, which is currently undetermined. 127 SECTION 3 STATUS OF FUNDS 6 2. DOUGHERTY/SCARLETT INTERSECTION Miti ation Source Unspent Developer Fees Held More Than 5 Years Remaining Project Costs Estimate Dougherty/Scarlett Intersection $45,980 $45,980 Description of Project: This project will construct off-site mitigation work at the intersection of Dougherty and Scarlett. The amount contributed by the developer represents the Dublin Crossing Developments fair share of the cost of the project. It is anticipated that the developer will construct the improvements, and per the Development Agreement, will receive traffic impact fee credit for the project, at which point, the mitigation funds would be used to reimburse the developers credits. Source of Funding: Traffic Mitigation Contribution. Approximate Project Completion Date; The project will be completed as part of the Boulevard development. Timing of the project is still to be determined. If the project were to be completed by the City, the project will be part of the City’s Annual Street Maintenance project, in coordination with other improvements on Scarlett Drive. 3. EASTERN DUBLIN TRANSPORTATION IMPACT FEE (EDTIF) Fundin Source Unspent Developer Fees Held More Than 5 Years Remaining Project Costs as Identified in CIP Eastern Dublin Traffic Impact Fee $10,150,445 $10,212,861 Description of Projects: This fee is collected for all the Eastern Dublin Transportation Impact Fee projects contained within the Eastern Dublin Transportation Impact Fee program. Of the projects that are contained within the program, four projects are currently in process, as part of the adopted City of Dublin Capital Improvement Program 2024–2029. Those projects are: Dublin Boulevard Extension – Fallon Road to North Canyons Parkway (CIP No. ST0216), Tassajara Road Improvements – North Dublin Ranch Drive to Quarry Lane School (CIP No. ST0119), Iron Horse Trail Bridge at Dublin Boulevard (CIP No. ST0118), and Tassajara Road Realignment and Widening – Fallon Road to North City Limit (CIP No. ST0116). There are fifteen other projects within the Eastern Dublin Transportation Impact Fee program, which will be completed outside the current 5-year CIP planning horizon. Approximate Project Completion Dates: The final (100%) design of the Dublin Boulevard Extension project (CIP No. ST0216) is anticipated to be completed in late 2026. Both Tassajara Road projects (CIP No. ST0116 and ST0119) began design in Fiscal Year 2019-2020, with Contra Costa County taking lead on the design for CIP No. ST0116. Construction of CIP No. ST0119 is anticipated to begin in 2026. Construction of CIP No. ST0116 is anticipated to begin in 2027. The Iron Horse Trail Bridge at Dublin Boulevard (CIP No. ST0118) grand opening was on November 23, 2024. The project is in the closeout phase, which is anticipated to conclude in 2026. 4. WESTERN DUBLIN TRANSPORTATION IMPACT FEE (WDTIF) 128 SECTION 3 STATUS OF FUNDS 7 Fundin Source Unspent Developer Fees Held More Than 5 Years Remaining Project Costs as Identified in CIP Western Dublin Traffic Impact Fee $1,166,066 $1,701,115 Description of Projects: This fee is collected for all the projects contained within the Western Dublin Transportation Impact Fee (WDTIF) program, which was updated in September 2016. Of the projects that are contained within the program, two projects are currently in process, as part of the adopted City of Dublin Five Year Capital Improvement Program 2024–2029. The projects are: Golden Gate Drive Intersection Improvements – Dublin Blvd and St. Patrick Wy (CIP No. ST0423); and Amador Plaza Road Bicycle and Pedestrian Improvements (CIP No. ST0815), which will widen the roadway for a new right-turn lane from southbound Amador Plaza Road to Dublin Boulevard. Approximate Project Completion Dates: The preliminary design phase for the Golden Gate Drive Intersection Improvements – Dublin Blvd and St. Patrick Wy (CIP No. ST0423) began in 2023. The first phase construction of Amador Plaza Road Bicycle and Pedestrian Improvements (CIP No. ST0815) included construction of two mid-block crosswalks and other pedestrian, bicycle, and vehicular improvements on Amador Plaza Road between Amador Valley Boulevard and Dublin Boulevard. The second phase will include construction of a southbound right turn lane on Amador Plaza Road at Dublin Boulevard. The design phases for ST0423 and for the second phase of ST0815 are on hold awaiting further coordination with the development of Downtown Dublin. 5. DOUGHERTY VALLEY TRAFFIC IMPACT MITIGATION FEES Fundin Source Unspent Developer Fees Held More Than 5 Years Remaining Project Costs as Identified in CIP Dublin – Contra Costa Traffic Miti ation Fee $4,433,550 $5,323,192 Description of Projects: This fee is imposed by Contra Costa County for the Dougherty Valley project to pay for the project proportionate net impact on roads in the City of Dublin. The fee was established through a Joint Exercise of Powers Agreement for Contra Costa County to collect and remit the fee to the City of Dublin. The funds have been used by the City to construct improvements to which Dougherty Valley development contributes a need. There are two projects utilizing the funds in the adopted City of Dublin Five Year Capital Improvement Program 2024– 2029. One project is Tassajara Road Improvements – North Dublin Ranch Drive to Quarry Lane School (CIP No. ST0119). The other project is Tassajara Road Realignment and Widening - Fallon Road to North City Limit (CIP No. ST0116). Both projects will complete street improvements to Tassajara Road. Approximate Project Completion Dates: Both Tassajara Road projects (CIP No. ST0116 and ST0119) began design in Fiscal Year 2019-2020, with Contra Costa County taking the lead on the design for CIP No. ST0116. Construction of CIP No. ST0119 is anticipated to begin in 2026. Construction of CIP No. ST0116 is anticipated to begin in 2027. 6. TRI-VALLEY TRANSPORTATION DEVELOPMENT FEES (TVTD) 129 SECTION 3 STATUS OF FUNDS 8 Fundin Source Unspent Developer Fees Held More Than 5 Years Remaining Project Costs as Identified in CIP Tri-Valley Transportation Development Fee $2,318,749 $3,918,627 Description of Projects: This fee is collected for all projects contained within the Tri-Valley Transportation Development Fee (TVTD) program, which was established through a Joint Exercise of Powers Agreement entered on April 22, 1998, between the City of Dublin, City of Livermore, City of Pleasanton, City of San Ramon, Town of Danville, County of Alameda, and County of Contra Costa. There are two TVTD projects in the adopted City of Dublin Five Year Capital Improvement Program 2024–2029. One TVTD project is Tassajara Road Realignment and Widening – Fallon Road to North City Limit (CIP No. ST0116). The second TVTD project is Tassajara Road Improvements – North Dublin Ranch Drive to Quarry Lane School (CIP No. ST0119). Both projects will complete street improvements to Tassajara Road. Approximate Project Completion Dates: Both Tassajara Road projects (CIP No. ST0116 and ST0119) began design in Fiscal Year 2019-2020, with Contra Costa County taking lead on the design for CIP No. ST0116. Construction of CIP No. ST0119 is anticipated to begin in 2026. Construction of CIP No. ST0116 is anticipated to begin in 2027. C. REFUNDS No refunds were made during Fiscal Year 2024-25. D. RETIREMENT OF IMPACT FEE OBLIGATIONS No retirements were made during Fiscal Year 2024-25. 130 PUBLIC FACILITY FEES FIRE FACILITY IMPACT FEES TRAFFIC IMPACT FEES (ALL CATEGORIES) GRAND TOTAL Funds 4101-4111 Fund 4201 Funds 4301-4311 Detail In Schedule 5 Ending Available 6/30/2024 $12,005,796.98 $178,376.19 $31,530,762.38 $43,714,935.55 Fees Collected: 7/1/2024-6/30/2025 3,050,276.09 82,226.85 3,028,215.81 6,160,718.75 Interest 7/1/2024 - 6/30/2025 1,375,307.83 7,639.61 1,045,749.89 2,428,697.33 Less 2024-25 Expenditures Project Expenditures (11,545,330.63) - (2,548,864.98) (14,094,195.61) Refund Fee Paid - - Retirement of Impact Fee Obligations - - Refunds Per CGC 66001(e)/(f)- Pass Through Funds (See Schedule 5) (122,540.72) (122,540.72) Ending Balance 6/30/2025 $4,886,050.27 $268,242.65 $32,933,322.38 $38,087,615.30 SECTION 4 CITY OF DUBLIN CAPITAL IMPACT FEE REPORT FEES BY MAJOR CATEGORY (Activity July 1, 2024 - June 30, 2025) 9 131 EASTERN DUBLIN TRANSPORTATION IMPACT FEE WESTERN DUBLIN TRANSPORTATION IMPACT FEE DUBLIN CROSSING TRANSPORTATION FEE SUB-TOTAL "A" TRAFFIC IMPACT FEES Fund #4301 Fund # 4302 Fund # 4310 Fund # 4304 Fund #4311 Ending Available 6/30/2024 $10,842,592.69 $2,325,246.92 30,524.95 $2,212,900.71 $2,760,106.77 $18,171,372.04 Fees Collected: 7/1/2024-6/30/2025 - - 2,135,615.38 142,237.69 179,091.00 2,456,944.07 Interest 7/1/2024 - 6/30/2025 388,626.16 74,487.56 29,484.17 83,464.65 - 576,062.54 Less 2024-25 Ex enditures Traffic Im rovements 98,864.81 774,007.00 - 9,091.96 - (881 963.77 Retirement of Impact Fee Obli ations - - Refund Fee Paid - Refunds Per CGC 66001(e)/(f)- Ending Balance 6/30/2025 $11,132,354.04 $1,625,727.48 $2,195,624.50 $2,429,511.09 $2,939,197.77 $20,322,414.88 Regional Traffic Impact Fees Category 3 DUBLIN - CONTRA COSTA COUNTY MITIGATION TRI-VALLEY TRANSPORTATION DEVELOPMENT FEE SPECIFIC PROJECT MITIGATION FEE (See 5A for Breakdown) SUB-TOTAL "B" OTHER FEES Fund # 4303 Fund # 4305 Fund # 4306 Fund # 4309 Ending Available 6/30/2024 $239,443.43 $5,851,578.92 $6,805,987.61 $462,380.38 $13,359,390.34 Fees Collected: 7/1/2024-6/30/2025 - 449,752.74 - 449,752.74 Interest 7/1/2024 - 6/30/2025 8,616.45 210,570.83 238,293.91 11,184.44 468,665.63 Less 2024-25 Ex enditures Traffic Improvements - - (1,666,901.21) (1,666,901.21) Refunds Per CGC 66001(e)/(f) Ending Balance 6/30/2025 $248,059.88 $6,062,149.75 $5,827,133.05 $473,564.82 $12,610,907.50 PASS-THROUGH FREEWAY INTERCHANGE & BART GARAGE GRAND TOTAL TRAFFIC FEES (Pass-Through+ "A" + "B") Ending Available 6/30/2024 - $31,530,762.38 Fees Collected: 7/1/2024-6/30/2025 $121,519.00 3,028,215.81 Interest 7/1/2024 - 6/30/2025 1,021.72 1,045,749.89 Less 2024-25 Expenditures Traffic Im rovements (2,548,864.98 Retirement of Impact Fee Obli ations Refund Fee Paid Refunds Per CGC 66001(e)/(f) BART Garage Reimbursements - ACSP (122,540.72) (122,540.72) Freeway Interchange Reimbursements - City of Pleasanton Ending Balance 6/30/2025 * $32,933,322.38 * Note "Pass-Through" Balance excludes Year-End Interest accrual recorded as a liability. CITY OF DUBLIN CAPITAL IMPACT FEE REPORT SECTION 5 LOCAL TRAFFIC IMPACT FEES REGIONAL/MITIGATION TRAFFIC IMPACT FEES BREAKDOWN OF TRAFFIC IMPACT FEE FUNDS (Activity July 1, 2024 - June 30, 2025) EASTERN DUBLIN TRANSPORTATION IMPACT FEE 10 132 4309.31306 4309.31304 Dougherty / Scarlett Park Place Intersection Traffic Signal CIP PROJECT #ST0117 Not Yet Assigned Ending Available 6/30/2024 $47,751.39 $67,137.10 Fees Collected: 7/1/2024-6/30/2025 Interest 7/1/2024- 6/30/2025 1,179.28 1,423.44 (Less: 2024-25 Expenditures) Refunds Per CGC 66001(e)/(f) Ending Balance 6/30/2025 $48,930.67 $68,560.54 4309.31305 4309.31307 Dougherty / Amador Valley Dublin Blvd / Hacienda Intersection Intersection GRAND TOTAL CIP PROJECT #Not Yet Assigned Not Yet Assigned Ending Available 6/30/2024 $317,674.68 $29,817.93 $462,381.10 Fees Collected: 7/1/2024-6/30/2025 Interest 7/1/2024- 6/30/2025 7,845.32 736.40 11,184.44 (Less: 2024-25 Expenditures)- Refunds Per CGC 66001(e)/(f)- Ending Balance 6/30/2025 $325,520.00 $30,554.33 $473,565.54 SECTION 5A CITY OF DUBLIN CAPITAL IMPACT FEE REPORT DETAIL OF TRAFFIC MITIGATION CONTRIBUTIONS (From July 1, 2024 - June 30, 2025) 11 133 CIP # Project Name Fiscal Year 2024-25 Expenditures (Developer Fee Funds) Fiscal Year 2024-25 Expenditures (Other Funds) Total Project Expenditures (Fiscal Year) % From Developer Fees PUBLIC FACILITY FEES gi0521 Librar Tenant Improvements $66,476.70 $66,476.70 100% pk0105 Emerald Glen Park Recre & Aq 930.29 $930.29 100% pk0115 Don Biddle Communit Park 2,212,265.56 $2,212,265.56 100% pk0119 Fallon Sports Park Phase 3 $28,792.26 48,537.17 $77,329.43 37% PK0322 Forest Park 1,957,524.20 290,900.00 $2,248,424.20 87% pk0421 Wallis Ranch Communit Park 5,680,458.68 $5,680,458.68 100% pk0422 Iron Horse Nature Park & Open Space 1,598,882.94 396,606.16 $1,995,489.10 80% TOTAL PUBLIC FACILITY FEE PROJECTS $11,545,330.63 $736,043.33 $12,281,373.96 94% TRAFFIC IMPACT FEES (Excludes "Pass -Through" Payments - BART GARAGE & INTERCHANGE FEES) Ops Progra EDTIF Update (Fund 4301)$17,607.20 $17,607.20 Dept. Operating Budget Total $17,607.20 $17,607.20 100% st0216 Dublin Blvd Extension EDTIF (Fund 4301)$22,465.96 21,176.95 $43,642.91 EDTIF 2 (Fund 4302)774,007.00 774,007.00 st0216 Total $796,472.96 $21,176.95 $817,649.91 97% st0116 Tassajara Road Realignment and Design EDTIF3 (Fund 4303)$11,872.71 $11,872.71 st0116 Total $11,872.71 $11,872.71 100% st0118 Iron Horse Trail Bridge EDTIF (Fund 4301)$46,918.94 1,480,546.33 $1,527,465.27 st0118 Total $46,918.94 $1,480,546.33 $1,527,465.27 3% st0119 Tassajara Rd Impvts - N Dublin to Quarry Ln School TVTD (Fund 4306)$1,066,901.21 $1,066,901.21 st0119 Total $1,066,901.21 $1,066,901.21 100% st0423 Golden Gate Drive Improvements WDTIF (Fund 4304)$9,091.96 $9,091.96 st0423 Total $9,091.96 $9,091.96 100% TOTAL TRAFFIC IMPACT FEE PROJECTS $1,948,864.98 $1,501,723.28 $3,450,588.26 56% SECTION 6 CITY OF DUBLIN IMPACT FEE REPORT SCHEDULE OF FUNDING FOR PUBLIC IMPROVEMENTS & PERCENTAGE DEVELOPER FEES FEES BY MAJOR CATEGORY (Activity July 1, 2024 - June 30, 2025) 12 134 Budget Change Reference #: From Un-Appropriated Reserves X Budget Transfer Between Funds From Designated Reserves Other Account Amount Account Amount 42010010.86101 $175,000 12/2/2025As Presented at the City Council Meeting CITY OF DUBLIN Right to Reimbursement for Fire Impact Fee Credit REASON FOR BUDGET CHANGE FISCAL YEAR 2025-26 BUDGET CHANGE FORM DECREASE BUDGET AMOUNT INCREASE BUDGET AMOUNT Fire Impact Fee Fund - Non-Departmental - Impact Fee Obligation City Council's Approval Required Attachment 3 135