ATTACHMENT_B_Impact_Fee_Study_2015.pdf

Brevard County

Impact Fee Update Study

FINAL REPORT

March 3, 2015

Prepared for:

Brevard County

2725 Judge Fran Jamieson Way, Bldg. A

Viera, Florida 32940 ph (321) 633‐2068 fax (321) 633‐2115

Prepared by:

Tindale Oliver

1000 N. Ashley Dr., #400

Tampa, Florida, 33602 ph (813) 224‐8862 fax (813) 226‐2106

E‐mail: nkamp@tindaleoliver.com

036015‐00.14

ATTACHMENT B

March 3, 2015

Mr. Stephen Swanke, Program Manager

Brevard County Planning & Development Department

2725 Judge Fran Jamieson Way

Viera, Florida 32940

Re: Brevard County Impact Fee Update Study

Dear Mr. Swanke:

Enclosed is the Final Technical Report of the Brevard County Impact Fee Update Study. If you should have any questions concerning this report, please do not hesitate to contact me or

Nilgün Kamp.

It has been our pleasure to have worked with the County and School District staff on this important project.

Sincerely, Steven A. Tindale, P.E., AICP

President

Tindale Oliver Brevard County March 2015 i Impact Fee Update Study

BREVARD COUNTY

IMPACT FEE UPDATE STUDY

Table of Contents

EXECUTIVE SUMMARY ................................................................................................. ES‐1

I. INTRODUCTION ...................................................................................................... I‐1

II. CORRECTIONAL FACILITIES ..................................................................................... II‐1

III. SOLID WASTE FACILITIES ........................................................................................ III‐1

IV. LIBRARY FACILITIES ................................................................................................ IV‐1

V. FIRE RESCUE/EMERGENCY MEDICAL SERVICES FACILITIES ...................................... V‐1

VI. EDUCATIONAL FACILITIES ....................................................................................... VI‐1

VII. TRANSPORTATION ................................................................................................. VII‐1

APPENDICES

Appendix A: Population ‐‐ Supplemental Information

Appendix B: Building and Land Values Supplemental Information for Correctional, Solid Waste, Library, and Fire Rescue/Emergency Medical Services Impact Fees

Appendix C: Educational Facilities Impact Fee ‐‐ Supplemental Information

Appendix D: Transportation Impact Fee ‐‐ Demand Component Calculations

Appendix E: Transportation Impact Fee ‐‐ Cost Component Calculations

Appendix F: Transportation Impact Fee ‐‐ Credit Component Calculations

Appendix G: Calculated Transportation Impact Fee Schedule

March 2015 ES‐1 Impact Fee Update Study

Executive Summary

Brevard County’s impact fee program includes fees in the following seven service areas:

Correctional Facilities

Libraries

Fire Rescue Facilities

EMS Facilities

Solid Waste Facilities

Educational Facilities

Transportation

With the exception of solid waste and educational facilities impact fees, all of the impact fees were last updated in 2000. The solid waste impact fee was last updated in 1991. The educational facilities impact fee was initially implemented in 2004, and has not been updated since then. In 2009, a moratorium on the collection of transportation impact fees was approved by the Board of County Commissioners (BOCC) and remains in effect through

December 31, 2016. All other impact fees are currently being collected.

Brevard County has retained Tindale Oliver to prepare an update study to reflect changes to the cost, credit, and demand components since the last update studies. It should be noted that figures calculated in this study represent the technically defensible level of impact fees that the County could charge; however, the BOCC may choose to discount the fees as a policy decision.

An impact fee is a one‐time capital charge levied against new development to fund infrastructure capacity consumed by new growth. Impact fee revenues can only be used for capacity expansion projects and not for expenses related to replacement, maintenance or operations. In Florida, legal requirements related to impact fees have primarily been established through case law since the 1980’s. Generally speaking, impact fees must comply with the “dual rational nexus” test, which requires that they:

Be supported by a study demonstrating that the fees are proportionate in amount to the need created by new development paying the fee; and

Be spent in a manner that directs a proportionate benefit to new development, typically accomplished through a list of capacity‐adding projects included in the

March 2015 ES‐2 Impact Fee Update Study

County’s Capital Improvement Plan, Capital Improvement Element, or another planning document/Master Plan.

In addition, one of the requirements of the 2006 Florida Impact Fee Act is that the studies be based on most recent and localized data.

This technical report has been prepared to support legal compliance with existing case law and statutory requirements. The methodology used in this report is consistent with that used in the 2000 and 2004 technical reports, which is the basis of the current adopted fees.

Primary factors affected the County’s impact fee levels include the following:

Since the last update studies, the County built additional infrastructure and increased the capital asset inventory in some of the program areas. This results in an increased asset value, which in turn, increases the impact fee.

In almost all service areas, the cost to build capital facilities increased since 2000.

In some of infrastructure areas, the County experienced a reduction in capital funding levels, which resulted in a lower credit, which in turn increases the impact fee.

Finally, the demand component was adjusted to reflect the most recent available data, which affects different land uses at different rates.

The following table provides a summary of calculated fees. A comparison of calculated fee schedule to the current adopted fee for six representative land uses is presented in Table ES‐

1. The complete schedules include approximately 40 land uses and are included in the remaining sections of this report.

At this time, Brevard County exempts industrial land uses. This study calculated a fee for these land uses in case this exemption is discontinued in the future.

March 2015 ES‐3 Impact Fee Update Study

Table ES‐1

Summary of Brevard County Impact Fees ‐ All Program Areas

(1) Source: Table II‐9

(2) Source: Table III‐5

(3) Source: Table IV‐12

(4) Source: Table V‐10

(5) Source: Table V‐11

(6) Source: Table VI‐11

(7) Source: Appendix G, Table G‐1

(8) Sum of each program area's adopted rate and full calculated rate

Adopted

Rate

Full

Calculated

Rate

Percent

Change

Adopted

Rate

Full

Calculated

Rate

Percent

Change

Adopted

Rate

Full

Calculated

Rate

Percent

Change

Adopted

Rate

Full

Calculated

Rate

Percent

Change

RESIDENTIAL:

210 Single Family (Detached) du $71.99 $233 224% $160 $110 ‐31% $63.84 $369 478% $54.08 $326 503%

NON‐RESIDENTIAL:

110 General Light Industrial 1,000 sf N/A $96 N/A ** $45 N/A N/A N/A N/A N/A $157 N/A

710 General Office 50,000 sf or less 1,000 sf $34.17 $197 477% ** $93 N/A N/A N/A N/A $25.67 $320 1147%

820 Retail 100,001‐300,000 sfgla 1,000 sfgla $100.18 $349 248% ** $164 N/A N/A N/A N/A $75.26 $568 655%

912 Bank/Savings Drive‐In 1,000 sf $81.48 $318 290% ** $150 N/A N/A N/A N/A $61.22 $518 746%

934 Fast Food Rest. w/ Drive‐Thru 1,000 sf $428.40 $1,241 190% ** $584 N/A N/A N/A N/A $321.84 $2,022 528%

Adopted

Rate

Full

Calculated

Rate

Percent

Change

Adopted

Rate

Full

Calculated

Rate

Percent

Change

Adopted

Rate

Full

Calculated

Rate

Percent

Change

Adopted

Rate

Full

Calculated

Rate

Percent

Change

RESIDENTIAL:

210 Single Family (Detached) du $38.65 $66 71% $4,445 $10,193 129% $4,353 $7,238 66% $9,186.56 $18,535 102%

NON‐RESIDENTIAL:

110 General Light Industrial 1,000 sf N/A $31 N/A N/A N/A N/A N/A $4,619 N/A N/A $4,948 N/A

710 General Office 50,000 sf or less 1,000 sf $18.35 $63 243% N/A N/A N/A $5,058 $10,256 103% $5,136.19 $10,929 113%

820 Retail 100,001‐300,000 sfgla 1,000 sfgla $53.78 $113 110% N/A N/A N/A $5,270 $11,416 117% $5,499.22 $12,610 129%

912 Bank/Savings Drive‐In 1,000 sf $43.74 $103 136% N/A N/A N/A $23,331 $24,865 7% $23,517.44 $25,954 10%

934 Fast Food Rest. w/ Drive‐Thru 1,000 sf $229.99 $401 74% N/A N/A N/A $35,791 $83,355 133% $36,771.23 $87,603 138%

Fire Rescue (4)

ITE LUC Land Use Unit

Emergency Services (5)

Educational Facilities (6)

Transportation (7)

Total (All Fees) (8)

Correctional Facilities (1)

ITE LUC Land Use Unit

Solid Waste (2)

Library Facilities (3)

March 2015 I‐1 Impact Fee Update Study

I. Introduction

Brevard County’s impact fee program includes fees in the following seven service areas:

Correctional Facilities

Libraries

Fire Rescue Facilities

EMS Facilities

Solid Waste Facilities

Educational Facilities

Transportation

With the exception of solid waste and educational facilities impact fees, all of the impact fees were last updated in 2000. The solid waste impact fee was last updated in 1991. The educational facilities impact fee was initially implemented in 2004, and has not been updated since then. In 2009, a moratorium on the collection of transportation impact fees was approved by the Board of County Commissioners (BOCC) and remains in effect through

December 31, 2016. All other impact fees are currently being collected.

Brevard County has retained Tindale Oliver to prepare an update study to reflect changes to the cost, credit, and demand components since the last update studies. It should be noted that figures calculated in this study represent the technically defensible level of impact fees that the County could charge; however, the BOCC may choose to discount the fees as a policy decision.

Methodology

The methodology used to update the Brevard County’s impact fee program is a consumption‐based impact fee methodology, which is used throughout Florida. This methodology was also used in preparing the current adopted impact fees. A consumption‐ based impact fee charges new development based upon the burden placed on services from each land use (demand). The demand component is measured in terms of population per unit in the case of all impact fee program areas with the exception of transportation and educational facilities. In the case of educational facilities, student generation rate is used and in the case of transportation, vehicle‐miles of travel is used. A consumption‐based impact fee charges new growth the proportionate share of the cost of providing additional

March 2015 I‐2 Impact Fee Update Study infrastructure available for use by new growth. In addition, per legal requirements, a credit is subtracted from the total cost to account for the value of future tax contributions of the new development toward any capacity expansion projects through other revenue sources.

Contributions used to calculate the credit component include estimates of future non‐ impact fee revenues generated by the new development that will be used toward capacity expansion projects. In other words, case law requires that the new development should not be charged twice for the same service.

Legal Standard Overview

In Florida, legal requirements related to impact fees have primarily been established through case law since the 1980’s. Generally speaking, impact fees must comply with the

“dual rational nexus” test, which requires that they:

Be supported by a study demonstrating that the fees are proportionate in amount to the need created by new development paying the fee; and

Be spent in a manner that directs a proportionate benefit to new development, typically accomplished through establishment of benefit districts and a list of capacity‐adding projects included in the County’s Capital Improvement Plan, Capital

Improvement Element, or another planning document/Master Plan.

In 2006, the Florida legislature passed the “Florida Impact Fee Act,” which recognized impact fees as “an outgrowth of home rule power of a local government to provide certain services within its jurisdiction.” § 163.31801(2), Fla. Stat. The statute – concerned with mostly procedural and methodological limitations – did not expressly allow or disallow any particular public facility type from being funded with impact fees. The Act did specify procedural and methodological prerequisites, such as the requirement of the fee being based on most recent and localized data, a 90‐day requirement for fee changes, and other similar requirements, most of which were common to the practice already.

More recent legislation further affected the impact fee framework in Florida, including the following:

HB 227 in 2009: The Florida legislation statutorily clarified that in any action challenging an impact fee, the government has the burden of proving by a preponderance of the evidence that the imposition or amount of the fee meets the

March 2015 I‐3 Impact Fee Update Study requirements of state legal precedent or the Impact Fee Act and that the court may not use a deferential standard.

SB 360 in 2009: Allowed fees to be decreased without the 90‐day notice period required to increase the fees and purported to change the standard of legal review associated with impact fees. SB 360 also required the Florida Department of

Community Affairs (now the Department of Economic Opportunity) and Florida

Department of Transportation (FDOT) to conduct studies on “mobility fees,” which were completed in 2010.

HB 7207 in 2011: Required a dollar‐for‐dollar credit, for purposes of concurrency compliance, for impact fees paid and other concurrency mitigation required. The payment must be reduced by the percentage share the project’s traffic represents of the added capacity of the selected improvement (up to a maximum of 20% or to an amount specified by ordinance, whichever results in a higher credit). The courts have not yet taken up the issue of whether a local government may still charge an impact/mobility fee in lieu of proportionate share if the impact/mobility fee is higher than the calculated proportionate share contribution.

HB 319 in 2013: Applied mostly to concurrency management authorities, but also encouraged local governments to adopt alternative mobility systems using a series of tools identified in section 3180(5)(f), Florida Statutes, including:

1. Adoption of long‐term strategies to facilitate development patterns that support multimodal solutions, including urban design, and appropriate land use mixes, including intensity and density.

2. Adoption of an area‐wide level of service not dependent on any single road segment function.

3. Exempting or discounting impacts of locally desired development, such as development in urban areas, redevelopment, job creation, and mixed use on the transportation system.

4. Assigning secondary priority to vehicle mobility and primary priority to ensuring a safe, comfortable, and attractive pedestrian environment, with convenient interconnection to transit.

5. Establishing multimodal level of service standards that rely primarily on non‐ vehicular modes of transportation where existing or planned community design will provide adequate level of mobility.

6. Reducing impact fees or local access fees to promote development within urban areas, multimodal transportation districts, and a balance of mixed‐use

March 2015 I‐4 Impact Fee Update Study development in certain areas or districts, or for affordable or workforce housing.

Also, under HB 319, a mobility fee funding system expressly must comply with the dual rational nexus test applicable to traditional impact fees. Furthermore, any mobility fee revenues collected must be used to implement the local government’s plan, which served as the basis for the fee. Finally, under HB 319, an alternative mobility system, that is not mobility fee‐based, must not impose upon new development any responsibility for funding an existing transportation deficiency.

The following paragraphs provide further detail on the generally applicable legal standards applicable here.

Impact Fee Definition

An impact fee is a one‐time capital charge levied against new development.

An impact fee is designed to cover the portion of the capital costs of infrastructure capacity consumed by new development.

The principle purpose of an impact fee is to assist in funding the implementation of projects identified in the Capital Improvements Element (CIE) and other capital improvement programs for the respective facility/service categories.

Impact Fee vs. Tax

An impact fee is generally regarded as a regulatory function established as a condition for improving property and is not established for the primary purpose of generating revenue, as are taxes.

Impact fee expenditures must convey a proportional benefit to the fee payer. This is accomplished through the establishment of benefit districts, where fees collected in a benefit district are spent in the same benefit district.

An impact fee must be tied to a proportional need for new infrastructure capacity created by new development.

This technical report has been prepared to support legal compliance with existing case law and statutory requirements. The technical report also documents the methodology components for each of the impact fee areas in the following sections, including an evaluation of the inventory, service area, level‐of‐service (LOS), cost, credit, and demand components. Information supporting this analysis was obtained from the County and other sources, as indicated.

March 2015 II‐1 Impact Fee Update Study

II. Correctional Facilities

Correctional facility impact fees are used to fund capital construction and expansion of services related to land, facilities, and capital equipment required to support the additional correctional facility demand created by new growth. This section presents the results of the correctional facility impact fee update study for Brevard County and will serve as the technical support document for the updated correctional facilities impact fee schedule.

There are several major elements associated with the development of the correctional facilities impact fee. These include:

Facility Inventory

Service Area and Population

Level‐of‐Service

Cost Component

Credit Component

Net Correctional Facilities Impact Cost

Calculated Correctional Facilities Impact Fee Schedule

Correctional Facilities Impact Fee Schedule Comparison

These various elements are summarized in the remainder of this section.

The correctional facilities inventory includes the County’s jails and other related facilities that are primarily for the provision of corrections and does not include any of the buildings or portions thereof included in the calculation of other impact fees.

According to information provided by the County, Brevard County has almost 340,000 square feet of correctional facility‐related space. This includes the square footage of all primary correctional facility buildings as well as other support buildings, such as garages, warehouses, trailers, and other similar facilities. Table II‐1 presents a summary of the correctional facilities land and building inventory and their current estimated values.

March 2015 II‐2 Impact Fee Update Study

The building value per square foot is estimated based on research on recently built correctional facilities in Brevard County and other Florida jurisdictions, insurance values of existing buildings, and discussions and information from architectural and construction companies. This value is estimated at $240 per square foot for correctional facilities and

$75 per square foot for the support facilities included in the inventory. Appendix B provides further detail on the building cost estimates.

The land value for correctional facilities is estimated at $5,000 per acre based on an analysis of value of the parcel where existing facilities are located, vacant land values and parcels sold in the County over the last three years. Additional detail is provided in Appendix B.

Total building value of correctional facilities is estimated at $76.76 million and the land value at $0.65 million, for a total of $77.41 million.

March 2015 II‐3 Impact Fee Update Study

Table II‐1

Correctional Facilities Land and Building Inventory

Facility Description Year

Acquired/Built (1)

Number of

Acres

(1) Square Feet

(1) Number of Beds (1)

Land

Value (2)

Building

Value (3)

Total Building and Land

Value (4)

Primary Buildings:

Support and Service Area 1986 42,114 N/A $10,107,360

BCDC, POD A Jail 1986 31,828 190 $7,638,720

BCDC, POD B Jail 1986 31,677 186 $7,602,480

BCDC, POD C Jail 1986 31,734 190 $7,616,160

BCDC, POD D Jail 1986 32,031 192 $7,687,440

Minimum Security Jail (Womens Annex) 1986 28,800 297 $6,912,000

Visitation Building 1996 1,440 N/A $345,600

Central Feeding Building 1999 2,380 N/A $571,200

Sprung Structure ‐ Tent 1 2006 10,273 $2,465,520

Sprung Structure ‐ Tent 2 2006 10,273 $2,465,520

Sprung Structure ‐ Tent 3 2006 10,273 $2,465,520

Sprung Structure ‐ Tent 4 2006 10,273 $2,465,520

Laundry Building 2006 3,420 N/A $820,800

Mental Health/Medical Facility 2008 54,622 346 $13,109,280

Kitchen Building 2011 10,000 N/A $2,400,000

311,138 $74,673,120

Support Buildings :

Central Logistics Building 2013 672 N/A $50,400

Sheriffs's Garage 1990 6,600 N/A $495,000

Auto Processing Garage 1995 5,720 N/A $429,000

Kennel 1996 800 N/A $60,000

Jail Warehouse 1986 7,550 N/A $566,250

Warehouse/ Office Facilities Management 1999 3,750 N/A $281,250

Detention Center Warehouse Expansion 2007 672 N/A $50,400

Modular Building ‐ Detention Center Expansion 2007 672 N/A $50,400

Storage Trailer 1999 672 N/A $50,400

Office Trailer 1999 672 N/A $50,400

27,780 $2,083,500

130.61 338,918 1,701 $653,050 $76,756,620 $77,409,670

$226

$5,000

Subtotal ‐‐ Primary Buildings

Subtotal ‐‐ Support Buildings

Total

Building Value per Square Foot (5)

Land Value per Acre (6)

$653,050130.61

March 2015 II‐4 Impact Fee Update Study

(1) Source: Brevard County

(2) Number of acres multiplied by the land value per acre (Item 6)

(3) Square feet multiplied by $240 for primary buildings and $75 in the case of support buildings

(4) Sum of land and building values

(5) Total building value (Item 3) divided by total square footage

(6) Estimated based primarily on the value of the current inventory as well as the vacant land values in the county and vacant land sales for parcels with similar acreage

March 2015 II‐5 Impact Fee Update Study

In addition to land and building costs, the correctional facility services also require the use of necessary equipment and vehicles. As presented in Table II‐2, the total vehicle and equipment value is estimated at $9.3 million based on information provided by the County.

Table II‐2

Correctional Facilities Equipment and Vehicle Inventory

Facility Description Units (1)

Unit

Value (2)

Total Acquired

Value (3)

Defibrilators 106 $1,468 $155,618

Respirators 12 $1,206 $14,471

Vehicles (exlcuding buses) 235 $19,107 $4,490,161

Buses 4 $122,531 $490,123

Trailers 16 $4,026 $64,423

Automotive (Miscellaneous) 24 $3,827 $91,857

Firearms 363 $347 $126,076

Firearm Scopes 2 $1,013 $2,025

Computers 56 $2,355 $131,898

Computer/Network Equipment 7 $2,711 $18,978

Exercise Equipment/Lockers 17 $3,443 $58,527

Dogs 15 $7,813 $117,200

Dogs (Miscellaneous) 5 $1,866 $9,332

Radios/Phones 687 $2,924 $2,008,520

Tasers 58 $837 $48,536

Radar 42 $2,984 $125,328

Lightbars 108 $1,046 $112,952

Sewing Machines 12 $2,519 $30,226

Food Prep Equipment 41 $2,427 $99,493

Cameras and Video Systems 81 $1,954 $158,251

Bulletproof Vests/Ballistic Shields/Body Suits 20 $1,833 $36,665

Forklifts 3 $10,633 $31,900

Generators 4 $6,487 $25,949

Lifts 4 $4,495 $17,980

Inmate Containment 21 $6,484 $136,171

Printers/Scanners 11 $3,398 $37,380

Network Adapters 23 $2,000 $46,000

Laundry Equipment 12 $5,529 $66,353

Servers 3 $5,079 $15,236

Terminals 43 $1,567 $67,381

Network Switches 9 $1,100 $9,896

March 2015 II‐6 Impact Fee Update Study

Table II‐2 (Continued)

Correctional Facilities Equipment and Vehicle Inventory

(1) Source: Brevard County

(2) Total value (Item 3) divided by units (Item 1)

(3) Source: Brevard County

Correctional facility services are provided countywide. As such, it is appropriate that the benefit district for this impact fee to be countywide.

The correctional facilities impact fee program requires the use of population data in calculating current level of service. To reflect the total population served by County services, this impact fee study considers not only the resident or permanent population of the County, but also the number of seasonal residents and visitors as well. Therefore, for purposes of this technical analysis, the weighted seasonal population will be used in all population estimates and projections. In addition, correctional facilities is one of the program areas where functional population is used to capture the presence of all people within the community, whether residents, workers, or visitors, to arrive at a total estimate

Facility Description Units (1)

Unit

Value (2)

Total Acquired

Value (3)

Shredders 2 $1,386 $2,773

Containers 12 $2,480 $29,758

Shop Fans 2 $1,999 $3,998

Storage Tanks 3 $1,200 $3,601

Medical Equiment 7 $2,687 $18,811

Shop Equipment 15 $2,920 $43,805

Nightvision Goggles 4 $3,735 $14,938

Security Equipment 5 $17,008 $85,038

Office Equipment 7 $2,108 $14,759

Currency Counters 2 $2,890 $5,779

Hi‐Speed Internet System 1 $12,372 $12,372

Baler 1 $1,800 $1,800

Enclosed Building 1 $8,640 $8,640

Dentist Chair 1 $5,879 $5,879

Modular Home 1 $129,601 $129,601

Fingerprint Machine 1 $38,431 $38,431

Total Vehicle/Equipment Cost $9,264,889

March 2015 II‐7 Impact Fee Update Study of effective population need to be served. A more detailed explanation of weighted and functional population estimates is provided in Appendix A.

Level of Service

As presented in Table II‐3, there is a relation between population growth and the need for correctional facilities. Table II‐3 presents the average daily jail population over the last fourteen years, along with the corresponding population. The relation between the population and jail population is used to establish a general trend in the need for correctional facilities. To account for random fluctuations, the three‐year average number of bookings and population also is shown.

Table II‐3

Service Area Population and Jail Bookings

(1) Source: Appendix A, Table A‐1

(2) Source: Brevard County Sheriff’s Office

For planning purposes, the level‐of‐service (LOS) for correctional facility services is expressed in terms of jail facility beds per 1,000 residents. Using this method, Brevard

County’s current achieved LOS is 2.86 beds per 1,000 residents. The County’s current adopted LOS standard for correctional facilities is 3.0 beds per 1,000 residents. Given that the achieved LOS is lower than the adopted standard, impact fee calculations for correctional facilities are based on the achieved LOS. As mentioned previously, for impact fee calculations, the LOS should be measured using functional population to capture workers, visitors, and residents to calculate the correctional facilities impact fee. In terms

Population Daily Population Population Daily Population

2000 510,679 1,092

2001 519,668 1,147 1.8% 5.0%

2002 529,252 1,239 1.8% 8.0%

2003 539,522 1,370 1.9% 10.6% 1.8% 7.9%

2004 552,573 1,348 2.4% ‐1.6% 2.0% 5.7%

2005 564,583 1,444 2.2% 7.1% 2.2% 5.4%

2006 571,873 1,632 1.3% 13.0% 2.0% 6.2%

2007 577,145 1,802 0.9% 10.4% 1.5% 10.2%

2008 580,491 1,812 0.6% 0.6% 0.9% 8.0%

2009 581,465 1,481 0.2% ‐18.3% 0.6% ‐2.4%

2010 583,396 1,585 0.3% 7.0% 0.4% ‐3.6%

2011 585,333 1,610 0.3% 1.6% 0.3% ‐3.2%

2012 585,806 1,533 0.1% ‐4.8% 0.2% 1.3%

2013 588,811 1,424 0.5% ‐7.1% 0.3% ‐3.4%

2014 594,202 1,456 0.9% 2.2% 0.5% ‐3.2%

Year Population (1)

Average Daily

Population (2)

Annual Change 3‐Year Average

March 2015 II‐8 Impact Fee Update Study of functional population, the current LOS is 3.09 beds per 1,000 functional residents. Table

II‐4 summarizes the calculation of the County’s current LOS using both weighted seasonal population and functional population.

Table II‐4

Current Level‐of‐Service

(1) Appendix A, Table A‐1 for weighted seasonal population and Table A‐9 for functional population

(2) Source: Table II‐1

(3) Number of beds (Item 2) divided by the population (Item 1), multiplied by 1,000

(4) Source: Brevard County Comprehensive Plan, Chapter 13. LOS standard for functional resident is calculated based on the ratio of actual LOS in terms of weighted population versus functional population

Table II‐5 summarizes a LOS comparison between Brevard County and comparable Florida counties. The LOS is displayed in terms of permanent population for 2013 for all entities because functional population data analysis has not been completed for these entities, as it was for Brevard County. In addition, the number of beds for all jurisdictions presented in the following table is based on gross beds. As presented, Brevard County’s LOS is within the range of these counties.

Weighted

Population

Functional

Population

Population (1)

594,202 550,608

Number of Beds (2)

1,701 1,701

LOS (beds per 1,000 residents) (3)

2.86 3.09

Adopted LOS Standard (beds per 1,000 residents) (4)

3.00 3.24

Component

Year 2014

March 2015 II‐9 Impact Fee Update Study

Table II‐5

Level‐of‐Service Comparison

(1) Source: Each jurisdiction’s respective Sheriff’s Office or Correctional Facilities

Department

(2) Source: University of Florida, Bureau of Economic and Business Research

(3) Gross beds (Item 1) divided by the 2013 permanent population (Item 2) divided by 1,000 for each jurisdiction

Cost Component

Table II‐6 provides the total asset value per resident. As shown, total asset value owned by the County amounts to $86.7 million or $51,000 per bed. The total impact cost per functional resident for correctional facilities in Brevard County is calculated by multiplying the total cost per bed by the LOS (beds per 1,000 functional residents) and dividing that figure by 1,000, which is approximately $157 per functional resident.

Jurisdiction Gross

Beds (1)

Permanent

Population (2)

LOS (Beds per

1,000

Residents) (3)

Orange County 1,053 1,202,978 0.88

Sarasota County 1,020 385,292 2.65

Volusia County 1,494 498,978 2.99

Pasco County 1,432 473,566 3.02

Brevard County (Existing) 1,701 548,424 3.10

Lee County 2,009 643,367 3.12

Manatee County 1,056 333,880 3.16

Seminole County 1,396 431,074 3.24

Collier County 1,304 333,663 3.91

Polk County 2,576 613,950 4.20

St. Lucie County 1,370 281,151 4.87

Indian River County 712 139,586 5.10

Marion County 1,924 335,008 5.74

Okeechobee County 232 39,762 5.83

March 2015 II‐10 Impact Fee Update Study

Table II‐6

Total Impact Cost per Functional Resident

(1) Source: Table II‐1

(2) Source: Table II‐2

(3) Source: Table II‐4

(4) Total asset value divided by the number of beds (Item 3)

(5) Source: Table II‐4

(6) Net asset value per bed (Item 4) multiplied by the current correctional facilities LOS (Item 5) divided by 1,000

(7) Percent of building value, land value, and equipment value of the total asset value

Credit Component

To avoid overcharging new development for the correctional facility impact fee, a review of the capital financing program for correctional services was completed. The purpose of this review was to determine any potential revenue credits generated by new development that are being used for expansion of capital facilities, land, and equipment included in the inventory.

A review of Brevard County’s capacity expansions expenditures over the past five years and the next five years indicates that all planned correctional related capital expansion projects were/will be funded with impact fee revenues. Therefore, a credit for cash‐funded capital expansion expenditures is not necessary.

Debt Service Credit

Any outstanding bond issues related to the expansion of the County’s correctional facilities also will result in a credit to the impact fee. Brevard County currently is repaying debt service on sales tax refunding bonds issued to fund the construction and improvements at

Description Figure Percent of

Total Value (7)

Building Value (1)

$76,756,620 88.56%

Land Value (1)

$653,050 0.75%

Equipment Value (2)

$9,264,889 10.69%

Total Asset Value $86,674,559 100.00%

Number of Beds (3)

1,701

Net Asset Value per Bed (4)

$50,955

Current LOS (Beds per 1,000 Functional Residents) (5)

3.09

Total Impact Cost per Functional Resident

$157.45

March 2015 II‐11 Impact Fee Update Study the County jail, which will be paid off in FY 2025. The debt service is paid back with Court fees and other General Government Revenues.

To calculate the credit of the outstanding loan, the present value of the total remaining payments of the bond issue is calculated and then divided by the average annual functional population estimated over the remaining life of the bond issue. As presented in Table II‐7, the resulting credit for the correctional facilities‐related debt is $18 per functional resident.

March 2015 II‐12 Impact Fee Update Study

Table II‐7

Debt Service Credit (1)

(2) Source: Brevard County

(3) The total debt service remaining, including principal and interest payments

(4) The present value in 2014 dollars of the annual debt service payments

(5) Source: Appendix A, Table A‐9

(6) The present value of payments remaining (Item 4) divided by the average annual functional population (Item 5) for each respective debt service issue

Description Total Number of Fiscal

Years of Debt Issue (1)

Fiscal Years

Remaining (2)

Total Remaining

Correctional Debt

Service (3)

Present Value of

Payments Remaining (4)

Avg Annual Functional Population

During Remaining Issue Period (5)

Credit per

Resident (6)

Brevard County Jail Construction and Improvements (Sales

Tax Refunding Revenue Bonds, Series 2013) 13 12 $11,794,547 $10,569,477 587,875 $17.98

$17.98Total Debt Service Credit per Resident

March 2015 II‐13 Impact Fee Update Study

Net Correctional Facilities Impact Cost

The net correctional impact fee per resident is the difference between the cost component and the credit component. Table II‐8 summarizes the calculation of the net correctional facility cost per resident. The first section of Table II‐8 identifies the total impact cost as

$157 per functional resident for correctional facilities. The second section of the table identifies the revenue credits for the impact fee. The debt service credit calculation includes a total of approximately $18 per functional resident. The net impact cost per resident is the different between the total impact cost and the total revenue credit per resident. This results in a net impact cost of $139 per functional resident, which also represents the LOS for impact fee purposes.

Table II‐8

Net Impact Cost per Functional Resident

(1) Source: Table II‐6

(2) Source: Table II‐7

(3) Total impact cost per resident (Item 1) less the debt service credit per resident (Item 2)

Table II‐9 presents the calculated correctional facilities impact fee schedule for residential and non‐residential land uses, based on the net impact fee cost per resident figures presented in Table II‐8. The increase in impact fee levels is due to increased inventory, which resulted in increased level of service, higher costs, and reduced credit. In addition, changes in demand variables contributed to the fluctuations in fees.

Calculation Step Impact Cost Revenue

Credits

Total Impact Cost per Functional Resident (1)

$157.45 ‐

Debt Service Credit per Resident (2)

$17.98

Net Impact Cost per Functional Resident (3)

$139.47

Impact Cost

Net Impact Cost

March 2015 II‐14 Impact Fee Update Study

Table II‐9

(1) Functional resident coefficients from Appendix A, Table A‐10 for residential and lodging land uses and Table A‐12 for non‐residential uses

(2) Proposed impact fee determined by multiplying the net impact cost per functional resident (Table II‐8) by the functional resident coefficient (Item 1) for each land use

(3) Source: Brevard County Planning and Development Department

(4) Percent change from the current impact fee rates (Item 3) to the total impact fee (Item 2)

LUC Land Use Impact

Unit

Functional

Resident

Coefficient (1)

Total Impact

Fee (2)

Current

Impact Fee (3)

Percent

Change (4)

RESIDENTIAL:

210 Single Family (Detached) du 1.67 $233 $71.99 224%

220 Multi‐Family (Apartment); 1‐2 Stories du 0.88 $123 $62.73 96%

222/223 Multi‐Family (Apartment); 3+ Stories du 0.88 $123 $41.25 198%

231 Condo/Duplex/Townhouse; 1‐2 Stories du 0.88 $123 $65.61 88%

232 Condo/Duplex/Townhouse; 3+ Stories du 0.88 $123 $43.13 185%

240 Mobile Home du 1.09 $152 $56.65 168%

TRANSIENT, ASSISTED, GROUP :

310 Hotel room 1.05 $146 $20.22 622%

320 Motel room 1.01 $141 $20.22 597%

620 Nursing Home bed 0.90 $126 $47.00 168%

253 Assisted Care Living Facility (ACLF) du 0.93 $130 $60.52 115%

RECREATION:

416 RV Park site 0.50 $70 $57.00 23%

420 Marina boat berth 0.19 $26 $11.15 133%

430 Golf Course hole 1.08 $151 $191.83 ‐21%

444 Movie Theater w/Matinee screen 5.98 $834 $621.34 34%

491 Raquet/Tennis Club court 3.16 $441 $106.95 312%

492 Health/Fitness Club 1,000 sf 3.09 $431 $60.20 616%

INSTITUTIONS :

520 Elementary School (Private) student 0.06 $8 $5.20 54%

522 Middle School (Private) student 0.07 $10 $7.33 36%

530 High School (Private) student 0.08 $11 $9.05 22%

540 University/Junior College (7,500 or fewer students) (Private) student 0.10 $14 $7.00 100%

550 University/Junior College (more than 7,500 students) (Private) student 0.07 $10 $7.00 43%

560 Church 1,000 sf 0.51 $71 $16.42 332%

565 Day Care Center 1,000 sf 0.89 $124 $366.39 ‐66%

610 Hospital 1,000 sf 1.37 $191 $45.81 317%

640 Animal Hospital/Veterinary Clinic 1,000 sf 2.32 $324 $51.94 524%

OFFICE :

General Office 50,000 sf or less 1,000 sf 1.41 $197 $34.17 477%

General Office 50,001 ‐ 100,000 sf 1,000 sf 1.19 $166 $34.17 386%

General Office 100,001 ‐ 200,000 sf 1,000 sf 1.01 $141 $34.17 313%

General Office 200,001 ‐ 400,000 sf 1,000 sf 0.85 $119 $34.17 248%

General Office greater than 400,000 sf 1,000 sf 0.77 $107 $34.17 213%

Medical Office/Clinic 10,000 sf or less 1,000 sf 1.14 $159 $57.21 178%

Medical Office/Clinic greater than 10,000 sf 1,000 sf 1.66 $232 $57.21 306%

750 Office Park 1,000 sf 1.04 $145 $26.69 443%

RETAIL :

Retail 10,000 sfgla or less 1,000 sfgla 2.45 $342 $244.00 40%

Retail 10,001‐50,000 sfgla 1,000 sfgla 2.45 $342 $160.44 113%

Retail 50,001‐100,000 sfgla 1,000 sfgla 2.46 $343 $160.44 114%

Retail 100,001‐300,000 sfgla 1,000 sfgla 2.50 $349 $100.18 248%

Retail 300,001‐500,000 sfgla 1,000 sfgla 2.55 $356 $100.18 255%

Retail 500,001‐1,000,000 sfgla 1,000 sfgla 2.42 $338 $100.18 237%

Retail greater than 1,000,000 sfgla 1,000 sfgla 2.32 $324 $84.78 282%

841 New/ Used Auto Sales 1,000 sf 1.47 $205 $85.41 140%

850 Supermarket 1,000 sf 2.05 $286 $219.85 30%

851 Convenience Market (24 hour) 1000 sf 5.47 $763 $468.17 63%

853 Convenience Market w/Gasoline 1,000 sf 5.83 $813 $468.17 74%

880/881 Pharmacy/Drug Store with or w/o Drive‐Thru 1,000 sf 1.96 $273 N/A N/A

890 Furniture Store 1,000 sf 0.23 $32 $13.41 139%

911 Bank/Savings Walk‐In 1,000 sf 2.23 $311 $90.38 244%

912 Bank/Savings Drive‐In 1,000 sf 2.28 $318 $81.48 290%

931 Quality Restaurant 1,000 sf 6.82 $951 $350.75 171%

932 High‐Turnover Restaurant 1,000 sf 6.78 $946 $432.22 119%

934 Fast Food Rest. w/ Drive‐Thru 1,000 sf 8.90 $1,241 $428.40 190%

942 Automobile Care Center 1,000 sf 1.50 $209 $66.24 216%

944/946 Gasoline/Service Station with or w/o Car Wash fuel pos. 1.91 $266 $105.67 152%

947 Self Service Car Wash service bay 0.87 $121 $389.23 ‐69%

INDUSTRIAL :

110 General Light Industrial 1,000 sf 0.69 $96 N/A N/A

120 General Heavy Industrial 1,000 sf 0.49 $68 N/A N/A

150 Warehousing 1,000 sf 0.28 $39 N/A N/A

151 Mini‐Warehouse 1,000 sf 0.06 $8 N/A N/A

March 2015 II‐15 Impact Fee Update Study

As part of the work effort in updating Brevard County’s correctional facilities impact fee program, a comparison of correctional facilities impact fee schedules was completed for other Florida counties. Table II‐10 presents this comparison. As presented, Brevard

County’s calculated fee is within the range of fees adopted by other Counties.

March 2015 II‐16 Impact Fee Update Study

Table II‐10

(1) Represents the portion of the maximum calculated fee for each respective county that is actually charged. Fees may have been lowered /increased through annual indexing or policy discounts. Does not account for moratoriums/suspensions.

(2) du = dwelling unit

(3) Source: Table II‐9

(4) Source: Brevard County Planning & Development Department

(5) Source: Indian River County Planning Division. Fees are currently suspended.

(6) Source: Okeechobee County Planning & Development Department

(7) Source: Polk County Impact Fee Administration Department. Fees are currently under moratorium through July 2015.

(8) Source: Collier County Impact Fee Administration Department

(9) Source: Sarasota County Planning & Development Services

Calculated

Existing (4)

Date of Last Update 2014 2000 2014 2012 2009 2010 2007

Assessed Portion of Calculated (1)

100% 100% 100% 100% 50% 100% 100%

Residential:

Single Family (2,000 sf) du $233 $72 $287 $533 $109 $488 $796

Non‐Residential:

Light Industrial 1,000 sf $96 ‐ $129 $110 $28 $176 $250

Office (50,000 sq ft) 1,000 sf $197 $34 $186 $258 $192 $362 $416

Retail (125,000 sq ft) 1,000 sf $349 $100 $441 $551 $214 $597 $1,037

Bank w/Drive‐Thru 1,000 sf $318 $81 $425 $551 $214 $604 $1,037

Fast Food w/Drive‐Thru 1,000 sf $1,241 $428 $1,658 $551 $214 $2,297 $1,037

Polk

County (7)

Collier

County (8)

Sarasota

County (9)Land Use Unit

(2) Brevard County Indian River

County (5)

Okeechobee

County

March 2015 III‐1 Impact Fee Update Study

III. Solid Waste Facilities

This section provides the results of the solid waste facilities impact fee analysis. There are several major elements associated with the development of the solid waste facilities impact fee:

Cost Component

Credit Component

Net Solid Waste Impact Cost

Calculated Solid Waste Impact Fee Schedule

These various elements are summarized in this section. It should be noted that solid waste impact fees are not very common and there is limited literature. Solid waste operations are typically an Enterprise Fund and tend to be funded through assessments, tipping fees, and other similar charges. In addition, the landfill component is used by both existing and new growth on a continuous basis, and as such, it is difficult to identify the portion that is directly tied to new growth. In this study, the impact fee calculations are based on the transfer stations, recycling and mulching facilities, hazardous waste storage facilities, and other similar structures as well as the vehicles and equipment, which tend to be added/expanded with additional growth. The County’s current solid waste impact fee was last updated in 1991, through a study that addressed both the solid waste rate structure and impact fees. As such, the 1991 study included a portion of the landfill assets in the impact fee calculations, which was balanced with the calculated rate levels. Because this update study addresses only the impact fee component, the inventory includes only those facilities that are directly related to growth and creates a more conservative impact fee. If the County decides to adopt this update study, it is recommended that a separate rate study is conducted to calculate the necessary solid waste rates to incorporate the entire capital cost associated with the landfills.

March 2015 III‐2 Impact Fee Update Study

Brevard County Solid Waste Management Department has two landfill sites and also operates transfer stations, recycling and mulching facilities, household hazardous waste collection facilities, among others, throughout the County. The inventory that is directly related to the new growth is summarized in Table III‐1. The facility and land values are based on the recently built facilities, estimates provided by the Brevard County Solid Waste

Management Department, insurance values, land value of existing properties, vacant land values, and recent vacant land sales. A more detailed explanation is provided in Appendix

B.

Table III‐1 Summary of Solid Waste Capital Facilities Inventory

(2) Source: Brevard County Solid Waste Management Department, insurance values, and Solid Waste

Management Plan Update, Five‐Year Capital Improvement Plan FY 2011‐FY 2015. Acres (Item 1) multiplied by the land value per acre (Item 6)

(3) Acres (Item 1) multiplied by land value per acre (Item 5)

(4) Sum of building (Item 2) and land value (Item 3)

(5) Based on a review of values of land where existing facilities are located and vacant land sales and values

Facility Description Address Acres

Facility

Value

(2) Land Value

(3)

Total Facility

& Land

Value (4)

Transfer Stations:

Titusville Transfer Station 4366 SR 405, Titusville $1,900,000

Scale House 4366 SR 405, Titusville $450,000

Mockingbird Recycling and Mulching Facilities 3600 South Street, Titusville $1,500,000

Storage Facility 3600 South Street, Titusville $202,000

Sarno Road Transfer Station 3379 Sarno Road, Melbourne $12,025,000

Sarno Hazardous Facility Waste Facility 3379 Sarno Road, Melbourne $494,000

Scale House 2500 Adamson Road, Cocoa N/A $2,100,000 N/A

Hazardous Waste Storage 2250 Adamson Road, Cocoa 3.00 $226,000 $60,000

CDF Vehicle Maintenance Building 2500 Adamson Road, Cocoa N/A $538,000 N/A

CDF Fuel Storage and Pump Station 2500 Adamson Road, Cocoa N/A $102,000 N/A

CDF Fuel Island 2500 Adamson Road, Cocoa N/A $47,000

CDF Operations Office 2250 Adamson Road, Cocoa N/A $450,000 N/A

CDF Yard Waste Mulching 2500 Adamson Road, Cocoa 15.00 $1,330,000 $300,000

Hazardous Materials Building Storage 2500 Adamson Road, Cocoa N/A $42,000 N/A

Total 106.33 $21,406,000 $2,126,600 $23,532,600

$20,000 ‐Land Value per Acre (5)

11.86

53.27

23.20

$237,200

$1,065,400

$464,000

March 2015 III‐3 Impact Fee Update Study

Solid waste facilities are provided on a countywide basis, and as such, a countywide benefit district is appropriate. Because facilities included in the inventory serve both the residential and commercial customers, functional population is used in this analysis. The County’s current weighted seasonal and functional population estimate and future population projections are provided in Appendix A.

Table III‐2 presents a summary of asset value related to the solid waste impact fee and resulting value per resident ($77 per person).

Table III‐2 Total Impact Cost per Resident

(1) Source: Table III‐1

(2) Source: Table III‐1

(3) Source: Brevard County Solid Waste Management Department

(4) Sum of the total building value (Item 1), total land value (Item 2), and total vehicle/equipment value (Item 3)

(5) Source: Appendix A, Table A‐9; Countywide

(6) Total asset value (Item 3) divided by population (Item 4)

(7) Each component divided by total asset value

Capital Asset Component Figure

Percent of

Total

Value (7)

Total Building Value (1)

$21,406,000 50%

Total Land Value (2)

$2,126,600 5%

Total Vehicle/Equipment Value (3)

$18,916,038 45%

Total Asset Value (4)

$42,448,638 100%

2014 Functional Population (5)

550,608

Total Solid Waste Asset Value per Resident

$77.09

March 2015 III‐4 Impact Fee Update Study

To avoid overcharging new development for the solid waste facility impact fee, a review of the capital expenditures for the past five years and next five years was reviewed. The purpose of this review was to determine any potential revenue credits generated by new development that are being used for expansion of capital facilities and land included in the inventory.

As presented in Table III‐3, the County uses an average annual amount of approximately

$364,500 of the assessment revenues toward the expansion of solid waste facilities. This amount results in an annual expenditure of approximately $0.66 per resident, which is used in the calculated the net solid waste impact fee cost.

Table III‐3

Historical and Planned Capital Expansion Expenditures

(1) Source: Brevard County Solid Waste Management Department

(2) Total expenditures divided by 10 years

(3) Source: Appendix A, Table A‐9; Countywide

(4) Average annual capital expenditures (Item 2) divided by the average annual functional population (Item 3)

Expenditure

(1) FY 2010 ‐

FY 2015 ‐

Total

Sarno Household Hazardous Waste Facility $806,232 $0 $806,232

CDF New Scale House $0 $1,400,000 $1,400,000

Titusville Transfer Station Land Acquisition $0 $1,438,500 $1,438,500

Total Capital Expansion Expenditures $806,232 $2,838,500 $3,644,732

$364,473

556,076

$0.66Capital Expansion Expenditures per Functional Resident (4)

Solid Waste Capacity Expansion Projects:

Assessments

Average Annual Capital Expansion Expenditures (2)

Average Annual Population

March 2015 III‐5 Impact Fee Update Study

Net Solid Waste Impact Cost

The net impact fee per resident is the difference between the cost component and the credit component. Table III‐4 summarizes the calculation of the net solid waste impact cost per resident, which is also the relevant LOS for impact fee purposes and should be included in the Comprehensive Plan as such.

Table III‐4 Net Impact Cost per Functional Resident

(1) Source: Table III‐2

(2) Source: Table III‐3

(3) The present value of the capital improvement credit per functional resident (Item 2) at a discount rate of

3% with a capitalization period of 25 years. The capitalization rate estimate is based on interest rate paid for debt service on recent bond issues.

(4) Total impact cost per resident (Item 1) less the capital expansion credit per resident (Item 3)

The calculated solid waste impact fee for each residential land use is presented in Table III‐

5. The net impact cost per resident calculated in Table III‐4 is multiplied by the functional resident coefficient for each land use. As mentioned previously, the current adopted fee includes a portion of capital costs associated with landfills while the calculated fee is based only on facilities that are directly related to new growth. At this time, Brevard County calculates the solid waste impact fee for non‐residential land uses on a case‐by‐case basis, based on similar facilities. As such, a comparison for these fees was not available. In addition, because solid waste impact fees are not commonly implemented, a comparison of fees to other Florida jurisdiction is not included in this report.

Calculation Step Impact Cost Revenue

Credits

Total Impact Cost per Functional Resident (1)

$77.09

Avg Annual Capital Expansion Credit per Functional Resident (2)

$0.66

Capitalization Rate 3.0%

Capitalization Period (in years) 25

Capital Expansion Credit per Functional Resident (3)

$11.49

Net Impact Cost per Functional Resident (4)

$65.60

Impact Cost

Revenue Credit

March 2015 III‐6 Impact Fee Update Study

Table III‐5

(1) Functional resident coefficients from Appendix A, Table A‐10 for…