Sacramento County Transportation Development Fee and Transit Impact Fee (SCTDF/TIF)
FY 2024-25 Report
SCTDF Annual Report
A. A brief description of the type of fee in the account or fund:
The Sacramento County Transportation Development Fee (SCTDF) Program was established to fund improvements to the County’s major roadway, transit, bicycle and pedestrian facilities needed to accommodate travel demand generated by new land development in the unincorporated portion of Sacramento County.
On April 9, 2019, the Board adopted Ordinance No. SCC-1639 amending Chapter 16.87 of the Sacramento County Code (SCC) to incorporate a comprehensive nexus update. This update included adoption of Resolution No. 2019-0231 renaming the SCTDF Program to include the Transit Impact Fee (TIF). The County collects TIF on behalf of Sacramento Regional Transit (SacRT). The TIF funds are held by the County in a separate TIF account for disbursement to SacRT for their TIF Projects. Therefore, the TIF annual report is included, but separate from the SCTDF annual reporting.
SCTDF fees are calculated by fee district (see Map, Appendix A, Page [HY1] 9) based on the development land use category; this provides a relationship to the relative impacts on the transportation system. The purpose of the SCTDF fee program is to provide an equitable means of ensuring that future development contributes their fair share towards future growth impacts on transportation infrastructure. The SCTDF funding helps assure the County’s General Plan Circulation policies and quality of life can be maintained.
Some SCTDF roadway projects are also included in various Special District Finance programs, therefore SCTDF fees are adjusted to eliminate the overlap and double collection of overlapping fees.
B. The amount of the fee:
See the attached SCTDF/TIF fee schedule (Appendix B, Pages 10-12[HY2] ) SCTDF Fee Schedules, effective April 14, 2024. The “Low Income Housing” fees (Page 12) are 32% of the corresponding SCTDF shown.
C. The beginning and ending balance of the account or fund (FY 2024/25):
Beginning Fund Balance: $68,118,695.65
Ending Fund Balance: $85,299,426.78
D. The amount of fees collected and the interest earned (FY 2024/25):
Amount of Fees Collected: $13,758,206.46
Interest Earned: $3,090,317.00
Write-off Various Warrants: $161,674.88
E. 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 the fees:
Public Improvement Project Title | SCTDF Spent FY 2024-25 * | % Funded With SCTDF Fees |
| |
1 | Barrett Ranch East Credit Agreement | $(3,832,807.86) | 100% |
|
1 | Elverta Rd Widening: Watt to Dutch Haven | $732,102.47 | 18% |
|
2 | Fair Oaks Blvd Improvements Phase 3 | $2,078,9293.74 | 11% |
|
2 | Watt Ave Sidewalk Gap Closure Project | $555,865.42 | 39.89% |
|
2 | Hazel Ave Phase 3 | $(32,704.93) | 0% |
|
3 | Sac Capital SE Connector Expwy. | $12,500.00 | 100% |
|
4 | Waterman Road CCTC Crossing | $151,087.23 | 100% |
|
5 | Eschinger Road Intersection Improvements | $126,995.14 | 100% |
|
4 | Sac Capital SE Connector Expwy. | $12,500.00 | 100% |
|
5 | Sac Capital SE Connector Expwy. | $25,000.00 | 100% |
|
$(170,532.79) | 0% |
| ||
* For multi-year projects this amount may represent activity that overlaps multiple fiscal years.
F.
i. 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.
Sufficient funding has been collected for the Eschinger Road Improvements project. Construction is anticipated to start in April 2026.
ii. An identification of each public improvement identified in a previous report pursuant to clause (i) and whether construction began on the approximate date noted in the previous report.
The Eschinger Road Improvements project was identified in a previous report, but did not start on April 2025 as anticipated.
iii. For a project identified pursuant to clause (ii) for which construction did not commence by the approximate date provided in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction.
The approximate start date for the Eschinger Road Improvements project was revised to April 2026 due to need for right of way acquisitions.
G. 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:
None
H. The amount of refunds made pursuant to subdivision (e) of Section 66001, the number of persons or entities identified to receive those refunds, and any allocations pursuant to subdivision (f) of Section 66001:
None
TIF Annual Report (FY 2024-25)
A. A brief description of the type of fee in the account or fund:
New development in the unincorporated Sacramento County, and cities within Sacramento County, will increase the demand for Sacramento Regional Transit’s (SacRT) transit services and the need for improvements to the regional transit system. To accommodate new development, SacRT will need to increase frequency on some current transit (bus and light rail) routes, extend transit routes and add new transit routes.
The expanded transit service will require additional buses and light rail vehicles. The increased transit fleet will require additional maintenance facilities and equipment. Thus, new development will need to contribute to specific new transit infrastructure and equipment, through a Transit Impact Fee (TIF). The SCTDF/TIF Program assumes that the cost of this new transit infrastructure will be partially funded by growth in unincorporated areas of Sacramento County based on an assessment of its usage of expanded transit services versus the usage from growth in cities in Sacramento County.
SCTDF and TIF Fees are calculated by fee district, (see Map, Appendix A, Page [HY3] 9) and differentiated by type of development in relationship to their relative impacts on the transportation system.
B. The amount of the fee:
See the attached SCTDF/TIF fee schedule (Appendix B, Pages 10-12[HY4] ) [AM5] that went into effect on April 15, 2024, showing the TIF fee for each fee district and land use category.
C. The beginning and ending balance of the account or fund (FY 2024/25):
Beginning Fund Balance: $6,370,539.68
Ending Fund Balance: $7,887,565.63
*NOTE: Per the MOU between SacDOT and SacRT dated April 9, 2019, SacDOT collects the TIF and disburses all of those TIF funds directly to SacRT twice a year, at the beginning and end of each Fiscal Year. SacRT had a beginning fund balance of $6,370,539.68 and an ending fund balance of $7,887,565.63.
D. The amount of fees collected and the interest earned (FY 2024/25):
Amount of Fees Collected: $1,503,131.25
Interest Earned: $332,676.56
E. 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 the fees:
SacRT expended TIF funds on Transit Projects as identified in Table 11 of the approved (November 2019) SCTDF/TIF nexus as of the end of FY 2024-25 in the following manner:
Public Improvement Project Title | TIF Spent | % Funded With TIF Fees |
Folsom Gold Line Service Enhancement Project | $318,781.86 | 100% |
Total TIF Expended FY 2024-25 | $318,781.76 | 4% |
F.
i. 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.
Not applicable
ii. An identification of each public improvement identified in a previous report pursuant to clause (i) and whether construction began on the approximate date noted in the previous report.
Not applicable
iii. For a project identified pursuant to clause (ii) for which construction did not commence by the approximate date provided in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction.
Not applicable
G. 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:
Not Applicable
H. The amount of refunds made pursuant to subdivision (e) of Section 66001, the number of persons or entities identified to receive those refunds, and any allocations pursuant to subdivision (f) of Section 66001:
None
SCTDF/TIF Annual Administrative Fee Report (FY 2024-25)
A. A brief description of the type of fee in the account or fund:
The SCTDF Administration Fee was established to finance the administration of the Sacramento County Transportation Development Fee and Transit Impact Fee Program.
B. The amount of the fee:
See the attached Administrative Fee schedules (Appendix B, Pages 10-12[HY6] )
C. The beginning and ending balance of the account or fund (FY 2024/25):
Beginning Fund Balance: $2,221,259.01
Ending Fund Balance: $2,803,751.02
D. The amount of fees collected and the interest earned (FY 2024/25):
Amount of Fees Collected: $739,566.18
Interest Earned: $104,844.00
E. 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 the fees:
Authorized Expenditures | Amount Spent FY 2024-25 | % Funded with Fees |
Program administration, accounting, fee collection costs | $261,918.17 | 100% |
F.
i. 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.
Not applicable
ii. An identification of each public improvement identified in a previous report pursuant to clause (i) and whether construction began on the approximate date noted in the previous report.
Not applicable
iii. For a project identified pursuant to clause (ii) for which construction did not commence by the approximate date provided in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction.
Not applicable
G. 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:
None
H. The amount of refunds made pursuant to subdivision (e) of Section 66001, the number of persons or entities identified to receive those refunds, and any allocations pursuant to subdivision (f) of Section 66001:
None
