Prepared for: County of Sacramento Board of Supervisors
Prepared By: County of Sacramento Department of Transportation
October 24, 2023
SCTDF Annual Report (Fiscal Year 2022-23)
TIF Annual Report (Fiscal Year 2022-23)
SCTDF/TIF Annual Administrative Report (Fiscal Year 2022-23)
SCTDF Annual Report (FY 2022-23)
A. Brief description of the type of fee in the 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, distinct annual reports are prepared for SCTDF and TIF.
SCTDF fees are calculated by fee district (see Map, Appendix A, Page 7) based on the development land use category; this provides a relationship to the relative impacts on the transportation system. 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 any overlap and/or double collection of overlapping fees.
B. Amount of the fee:
The SCTDF fee schedules were effective on April 4, 2022. The “Low Income Housing” fees are 32% of the corresponding SCTDF.
C. Beginning and ending fund balance FY 2022-23:
Beginning Fund Balance: $40,116,605.38
Ending Fund Balance: $55,239,133.72
D. Amount of fees collected and interest earned, FY 2022-23:
Amount of Fees Collected: $16,117,282.23
Interest Earned: $1,572,264.00
E. List of public improvements 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:
| SCTDF District | Public Improvement Project Title | SCTDF Spent FY 2022-23 * | % Funded With SCTDF Fees |
|---|---|---|---|
| 1 | Barrett Ranch East Credit Agreement | $1,214,504.24 | 100% |
| 2 | Hazel Ave Phase 2 | $110,867.92 | 100% |
| 2 | Fair Oaks Blvd: Phase 3: Marconi Ave to Landis Ave | $1,198,259.68 | 7% |
| 3 | Sac Capital SE Connector Expwy. | $12,500.00 | 100% |
| 4 | Waterman Road CCTC Crossing | $54,760.31 | 100% |
| 4 | Sac Capital SE Connector Expwy. | $12,500.00 | 100% |
| 5 | Sac Capital SE Connector Expwy. | $25,000.00 | 100% |
| Total SCTDF Expended FY 2022-23 | $2,628,392.15 | 14% |
* For multi-year projects this amount may represent activity that overlaps multiple fiscal years.
F. 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 and the public improvement remains incomplete:
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 any SCTDF fee refunds made FY 2022-23:
None
TIF Annual Report (FY 2022-23)
A. Brief description of the type of fee in the 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, and differentiated by type of development in relationship to their relative impacts on the transportation system.
B. Amount of the fee:
See the attached SCTDF/TIF fee schedule (Appendix B, Pages 8-10) that went into effect on April 4, 2022, showing the TIF fee for each fee district and land use category.
C. Beginning and Ending Fund Balance FY 2022-23:
Beginning Fund Balance: $0*
Ending Fund Balance: $0* *
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 $3,851,056.97 and an ending fund balance of $4,812,011.46.
D. Amount of fees collected and interest earned, FY 2022-23:
Amount of Fees Collected: $955,036.49
Interest Earned: $5,918.00
E. List of public improvements 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 has not yet expended any TIF funds on any of the Transit Projects as identified in Table 11 of the approved (November 2019) SCTDF/TIF nexus as of the end of FY 2022-23.
F. 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 and the public improvement remains incomplete:
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 any SCTDF fee refunds made FY 2022-23:
None
SCTDF/TIF Annual Administrative Fee Report (FY 2022-23)
A. Brief description of the type of fee in the fund:
The SCTDF Administration Fee was established to finance the administration of the Sacramento County Transportation Development Fee and Transit Impact Fee Program.
B. Amount of the fee:
See the attached Administrative Fee schedules
C. Beginning fund balance FY 2022-23:
$1,409,764.32
D. Amount of Administrative fee collected FY 2022-23:
$504,661.00
E. Interest Earned FY 2022-23:
$51,722.00
F. Administrative Expenditures FY 2022-23:
$198,230.75
G. Ending Fund balance FY 2022-23:
$1,767,916.57
H. List of administrative costs on which development impact fees were expended and the amount of the expenditures on each, including the total percentage of the administrative costs that was funded with the fees:
| Authorized Expenditures | Amount Spent FY 2022-23 | % Funded with Fees |
| Program administration, accounting, fee collection costs | $198,230.75 | 100% |