HomeMy WebLinkAboutREG 2018-05-07 Item 6B - Ordinances/Resolution - Fire and Parks Impact FeesCOUNCIL AGENDA SYNOPSIS
Initials
Meeting Date
Prepared by
Mayor's review
Council review
04/23/18
PMc
fees.
V\
05/07/18
PMc
J
❑ Motion
Mtg Date
❑ Bid Award
Mtg Date
❑ Other
AItg Date
CA'I'I{GORY II Discussion
' Resolution
►1 Ordinance
►1 Public 1 -Learing
AN Date
Mtg Date 5/7/18
ITEM INFORMATION
ITEM No.
6.B.
STAFF SPONSOR: PEGGY MCCARTHY
ORIGINAL AGENDA DA'ft: 04/23/18
AGIND,\ I'I'I?M TIDE
Update to fire and
park impact
fees.
4/23/18
❑ Motion
Mtg Date
❑ Bid Award
Mtg Date
❑ Other
AItg Date
CA'I'I{GORY II Discussion
' Resolution
►1 Ordinance
►1 Public 1 -Learing
AN Date
Mtg Date 5/7/18
Mtg Date 5/7/18
.111g Date 4/23/18
SPONSOR ❑Council ❑Mayor ❑HR
❑Fire ❑TS ❑P&R ❑Police PIC' ❑Court
DCD 11 Finance
SPONSOR'S Pursuant to the Tukwila Fire and Park Impact Fees Rate Study, 2018, approve an ordinance
SU;v1\1.\R\' updating the fire impact fee, an ordinance updating the park impact fee, an ordinance
amending the Park, Recreation and Open Space Plan and a resolution amending the 2017-
2022 Capital Improvement Program.
RI .A'1I :A'I?D BY ❑ C.O.W. Mtg. ❑ CDN Comm
❑ Trans &Infrastructure ❑ Arts Comm.
DATE: 4/17/18
/1 Finance
Comm. ❑ Public Safety Comm.
Comm. ❑ Planning Comm.
CHAIR: QUINN
❑ Parks
COMMITTEE
RECOMMENDATIONS:
SPONSOR/ADMIN.
COMMITTEE
Finance Department
Unanimous Approval; Forward to Committee of the Whole
COST IMPACT / FUND SOURCE
EXPENDITURE REQUIRIsD AMOUNT BUDGETED APPROPRIATION REQUIRED
$ $
Fund Source:
Comments:
MTG. DATE
RECORD OF COUNCIL ACTION
04/23/18
Forward to next Regular Meeting with language changes to 2 ordinances
MTG. DATE
ATTACHMENTS
04/23/18
Informational Memorandum dated 04/23/18 (Updated after Finance Com)
Fire Impact Fee Ordinance in draft form, Exhibit A and Exhibit B (Updated after FIN)
Park Impact Fee Ordinance in draft form, Exhibit A and Exhibit B (Updated after FIN)
Ordinance amending PROS Plan; Resolution amending 2017-2022 CIP
Minutes from the Finance meeting of 04/17/18
5/7/18
OrdinanrPc with language rhangps; 1 Resnlutinn
GO
64
NOTE: Shaded text on Page 8 reflects the additional text deleted
per request at the 4-23-18 Committee of the Whole meeting.
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, REPEALING ORDINANCE NOS.
2486 AND 2365, AS CODIFIED IN TUKWILA MUNICIPAL
CODE CHAPTER 16.26; REPEALING ORDINANCE NO. 2521
§4, 5 AND 6; REENACTING TMC CHAPTER 16.26, "FIRE
IMPACT FEES," TO AMEND THE PROCESS FOR IMPOSING
AND ADMINISTERING FIRE IMPACT FEES TO BETTER
ADDRESS THE NATURE OF DEVELOPMENT ACTIVITY IN
TUKWILA; ADDING REGULATIONS RELATING TO ANNUAL
FIRE IMPACT FEE UPDATES; PROVIDING FOR
SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the City Council adopted Ordinance No. 2365 on March 5, 2012;
Ordinance No. 2486 on October 19, 2015; and Ordinance No. 2521 on December 5, 2016,
all related to impact fees; and
WHEREAS, the City may periodically update its impact fee schedules to reflect
changes in the cost of completing planned improvements and the fair share contribution
applicable to new growth; and
WHEREAS, on April 23, 2018, the Tukwila City Council, following adequate public
notice, held a public hearing on the draft ordinance;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Repealer. Ordinance Nos. 2486 and 2365 are hereby repealed in their
entirety.
Section 2. Repealer. Ordinance No. 2521, §4, 5 and 6 is hereby repealed; these
sections were codified as follows:
TMC Section 16.26.030, "Definitions"
TMC Section 16.26.120, "Exemptions"
TMC Section 16.26.125, "Residential Impact Fee Deferral"
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Section 3. TMC Chapter 16.26 Reenacted. Tukwila Municipal Code (TMC) Chapter
16.26 is hereby reenacted to read as follows:
Sections:
16.26.010
16.26.020
16.26.030
16.26.040
16.26.050
16.26.060
16.26.070
16.26.080
16.26.090
16.26.100
16.26.110
16.26.120
16.26.125
16.26.130
16.26.140
CHAPTER 16.26
FIRE IMPACT FEES
Authority and Purpose
Findings
Definitions
Fire Impact Fee Assessment
Use of Fire Impact Fees
Fire Impact Fee Capital Facilities Plan
Fire Impact Fee Formula
Annual Fire Impact Fee Updates
Individual Projects Fire Impact Fee Adjustments
Cred its
Appeals
Exemptions
Residential Impact Fee Deferral
Refunds
Authority Unimpaired
Section 4. TMC Section 16.26.010 is hereby reenacted to read as follows:
16.26.010 Authority and Purpose
A. Authority. The City of Tukwila's impact fee financing program has been
developed pursuant to the City of Tukwila's policy powers, the Growth Management Act
as codified in Chapter 36.70A of the Revised Code of Washington (RCW).
B. Purpose. The purpose of the financing plan is to:
1. Develop a program consistent with Tukwila's Fire Department Capital
Facilities Plan and the Capital Improvement Program for joint public and private financing
of fire protection services necessitated in whole or in part by development within the City
of Tukwila;
2. Ensure adequate levels of public fire protection and service are consistent
with the current level of service standards;
3. Create a mechanism to charge and collect fees to ensure that development
bears its proportionate share of the capital costs of public fire protection facilities
necessitated by development; and
4. Ensure fair collection and administration of such fire impact fees.
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Section 5. TMC Section 16.26.020 is hereby reenacted to read as follows:
16.26.020 Findings
The City Council finds and determines that growth and development in the City create
additional demand and need for public fire protection facilities in the City, and the City
Council finds that growth and development should pay its proportionate share of the costs
of the facilities needed to serve the growth and development in the City. Therefore,
pursuant to RCW 36.70A and RCW 82.02.050 through 82.02.100, which authorize the
City to impose and collect impact fees to fund public facilities that serve growth, the City
Council adopts this ordinance to impose fire protection impact fees for fire protection
services. It is the Council's intent that the provisions of this ordinance be liberally
construed in establishing the fire impact fee program.
Section 6. TMC Section 16.26.030 is hereby reenacted to read as follows:
16.26.030 Definitions
Terms or words not defined herein shall be defined pursuant to RCW 82.02.090 when
given their usual and customary meaning. For the purposes of this ordinance, unless the
context or subject matter clearly requires otherwise, the words or phrases defined in this
section shall have the following meanings:
1. "Accessory residential structure" means a structure that is incidental and
subordinate to the principal residence on the property and is physically detached to the
principal residence, but does not include accessory dwelling units. For example, a
detached garage or storage shed for garden tools are considered accessory residential
structures.
2. "Accessory dwelling unit (ADU)" means a dwelling unit that is within or
attached to a single-family dwelling or in a detached building on the same lot as the
primary single-family dwelling. An ADU is distinguishable from a duplex by being clearly
subordinate to the primary dwelling unit, both in use and appearance.
3. "Building permit" means an official document or certification of the City of
Tukwila issued by the City's building official which authorizes the construction, alteration,
enlargement, conversion, reconstruction, remodeling, rehabilitation, erection, placement,
demolition, moving, or repair of a building or structure.
4. "City" means the City of Tukwila, Washington, County of King.
5. "Development activity" means any construction, reconstruction, or
expansion of a building, structure, or use, or any changes in use of a building or structure,
or any changes in the use of land, requiring development approval.
6. "Development approval" means any written authorization from the City,
which authorizes the commencement of the "development activity."
7. "Encumber" means to reserve, set aside, or earmark the fire impact fees in
order to pay for commitments, contractual obligations, or other liabilities incurred for the
provision of fire protective services.
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8. "Fee payer" is a person, corporation, partnership, an incorporated
association or governmental agency, municipality, or similar entity commencing a land
development activity that requires a building permit and creates a demand for additional
fire capital facilities.
9. "Fire protection facilities" means all publicly owned apparatus and
buildings within the City that are used for fire protection and/or emergency response and
aid.
10. "Impact fee" means the payment of money imposed by the City on
development activity pursuant to this ordinance as a condition of granting development
approval in order to pay for the fire facilities needed to serve growth and development
that is a proportionate share of the cost of fire capital facilities used for facilities that
reasonably benefit development. Impact fees do not include reasonable permit fees,
application fees, administrative fees for collecting and handling fire impact fees, or the
cost of reviewing independent fee calculations.
11. "Low-income housing" means housing where monthly costs, including
utilities other than telephone, are no greater than 30% of the resident's household monthly
income and where household monthly income is 80% or less of the King County Median
family income adjusted for family size as reported by the U.S. Department of Housing and
Urban Development.
12. "Owner" means the owner of record of real property, as found in the records
of King County, Washington, or a person with an unrestricted written option to purchase
property; provided, that if the real property is being purchased under a recorded real
estate contract, the purchaser shall be considered the owner of the property.
13. "Proportionate share" means that portion of the cost for fire facility
improvements that are reasonably related to the service demands and needs of
development.
Section 7. TMC Section 16.26.040 is hereby reenacted to read as follows:
16.26.040 Fire Impact Fee Assessment
A. The City shall collect fire impact fees from applicants seeking development
approvals from the City for any development activity in the City for which building permits
are required effective January 1, 2009, consistent with the provisions of this ordinance.
B. Fire impact fees shall be assessed at the time of a technically -complete building
permit application that complies with the City's zoning ordinances and building and
development codes. Fire impact fees shall be collected from the fee payer at the time the
building permit is issued.
C. Except if otherwise exempt, the City shall not issue the required building permit
unless or until the fire impact fees are paid.
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Section 8. TMC Section 16.26.050 is hereby reenacted to read as follows:
16.26.050 Use of Fire Impact Fees
A. Pursuant to this ordinance, fire impact fees shall be used for fire facilities that will
reasonably benefit growth and development, and only for fire protection facilities
addressed by the City's Capital Facilities Element of the Comprehensive Plan.
B. Fees shall not be used to make up deficiencies in City facilities serving an
existing development.
C. Fees shall not be used for maintenance and operations, including personnel.
D. Fire impact fees shall be used for, but not limited to, land acquisition, site
improvements, engineering and architectural services, permitting, financing,
administrative expenses and applicable mitigation costs, and capital equipment
pertaining to fire protection facilities.
E. Fire impact fees may also be used to recoup public improvement costs incurred
by the City to the extent that growth and development will be served by the previously
constructed improvement.
F. In the event bonds or similar debt instruments are or have been issued for fire
facility improvements, impact fees may be used to pay the principal and interest on such
bonds.
Section 9. TMC Section 16.26.060 is hereby reenacted to read as follows:
16.26.060 Fire Impact Fee Capital Facilities Plan
In order to collect fire impact fees, the City must first adopt a Fire Capital Facilities
Plan as an element of the City's Comprehensive Plan. The City's Capital Facilities Plan
for fire protection services shall consist of the following elements:
1. The City's capacity over the next six years, based on an inventory of the
City's fire facilities both existing and under construction;
2. The forecast of future needs for fire facilities based upon the City's
population projections;
3. A six-year financial plan component, updated as necessary, to maintain at
least a six-year forecast for financing needed within projected funding levels;
4. Application of the formula set forth in this ordinance based upon the
information in the Capital Facilities Plan; and
5. City Council Action. No new or revised impact fee shall be effective until
adopted by the City Council following a duly advertised public hearing to consider the
City's Capital Facilities Plan or plan update, except for fees adjusted through the annual
update process outlined in TMC Section 16.26.080.
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Section 10. TMC Section 16.26.070 is hereby reenacted, thereby eliminating Figure
16-1, "Tukwila Fire Impact Fees, 2008;" and Figure 16-2, "Fire Department Capital Facilities
List," and shall read as follows:
16.26.070 Fire Impact Fee Formula.
A. The impact fee formula is based on the assumptions found in "Tukwila Fire and
Parks Impact Fee Rate Study, 2018," Exhibit A attached to the ordinance and by this
reference fully incorporated herein. A fee schedule is codified as Figure 16-1, Fee
Schedule, attached hereto as Exhibit B.
B. Each development shall mitigate its impacts on the City's fire protection facilities
by payment of a fee that is based on the type of land use of the development, and
proportionate to the cost of the fire protection facility improvements necessary to serve
the needs of growth. For residential development, fee amount is based on number of
units; for commercial development, fee amount is based on square footage of the
development.
C. Applications for a change of use shall receive credit based on the existing use.
This credit is calculated by deducting the fee amount of the existing use from the fee of
the proposed use.
Section 11. TMC Section 16.26.080, "Annual Fire Impact Fee Updates," is hereby
established to read as follows:
16.26.080 Annual Fire Impact Fee Updates
Fire impact fee rates shall be updated annually using the following procedures:
1. The Fire Chief shall use the Construction Cost Index for Seattle (June -June)
published by the Engineering News Record to calculate annual inflation adjustments in
the impact fee rates. The fire impact fees shall not be adjusted for inflation should the
index remain unchanged.
2. The impact fee rates, as updated annually per TMC Section 16.26.080(1),
shall be effective January 1, 2019, and on January 1 of each year thereafter, and a copy
shall be provided to the City Council.
Section 12. TMC Section 16.26.090 is hereby reenacted to read as follows:
16.26.090 Individual Project Fire Impact Fee Adjustments
A. The City may adjust a fire impact fee at the time the fee is imposed in order to
consider unusual circumstances in specific cases to ensure that impact fees are imposed
fairly.
B. In calculating the fee imposed on a particular development, the City shall permit
consideration of studies and data submitted by a developer in order to adjust the amount
of the fee. The developer shall submit an independent fee calculation study to the Fire
Chief who shall review the study to determine that the study:
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1. Is based on accepted impact fee assessment practices and methodologies;
2. Uses acceptable data sources and the data used is comparable with the
uses and intensities planned for the proposed development activity;
3. Complies with the applicable state laws governing impact fees;
4. Is prepared and documented by professionals who are mutually agreeable
to the City and the developer and who are qualified in their respective fields; and
5. Shows the basis upon which the independent fee calculation was made.
C. In reviewing the study, the Fire Chief may require the developer to submit
additional or different documentation. If an acceptable study is presented, the Fire Chief
may adjust the fee for the particular development activity. The Fire Chief shall consider
the documentation submitted by the applicant, but is not required to accept such
documentation that the Chief reasonably deems to be inaccurate or unreliable.
D. A developer requesting an adjustment or independent fee calculation may pay
the impact fees imposed by this ordinance in order to obtain a building permit while the
City determines whether to partially reimburse the developer by making an adjustment or
by accepting the independent fee calculation.
Section 13. TMC Section 16.26.100 is hereby reenacted to read as follows:
16.26.100 Credits
In computing the fee applicable to a given development, credit shall be given for the
fair market value measured at the time of dedication, for any dedication of land for
improvements to, or new construction of, any fire protection facilities that are identified in
the Capital Facilities Element and that are required by the City as a condition of approving
the development activity.
Section 14. TMC Section 16.26.110 is hereby reenacted to read as follows:
16.26.110 Appeals
A. Any fee payer may pay the impact fees imposed by this ordinance under protest
in order to obtain a building permit.
B. Appeals regarding fire impact fees imposed on any development activity may
only be submitted by the fee payer of the property where such development activity will
occur. No appeal shall be permitted unless and until the impact fee at issue has been
paid.
C. Determinations by the City staff with respect to the applicability of fire impact fees
to a given development activity, or the availability of a credit, can be appealed to the City's
Hearing Examiner pursuant to this section.
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D. An appeal shall be filed within 10 working days of payment of the impact fees
under protest or within 10 working days of the City's issuance of a written determination
of a credit or exemption decision by filing with the City Clerk a notice of appeal giving the
reasons for the appeal and paying the accompanying appeal fee as set forth in the
existing fee schedule for land use decisions.
Section 15. TMC Section 16.26.120 is hereby reenacted to read as follows:
16.26.120 Exemptions.
A. The fire impact fees are generated from the formula for calculating the fees as
set forth in this chapter. The amount of the impact fees is determined by the information
contained in the adopted fire department master plan and related documents, as
appended to the City's Comprehensive Plan. All development activity located within the
City shall be charged a fire impact fee; provided, that the following exemptions shall apply.
B. The following shall be exempt from fire impact fees:
1. Replacement of a structure with a new structure having the same use, at the
same site, and with the same gross floor area, when such replacement is within 12
months of demolition or destruction of the previous structure.
2. Alteration, expansion, or remodeling of an existing dwelling or structure
where no new units are created and the use is not changed.
3. Construction of an accessory residential structure.
4. Miscellaneous improvements including, but not limited to, fences, walls,
swimming pools, and signs that do not create an increase in demand for fire services.
5. Demolition of or moving an existing structure within the City from one site to
another.
6. Fire impact fees for the construction of low-income housing may be reduced
of tho_`I:ccret:cr. of +ho F:re Ch:cf when requested by the property owner in writing prior
to permit submittal and subject to the following:
a. The property owner must submit a fiscal impact analysis of how a
reduction in impact fees for the project would contribute to the creation of low-income
housing; and
b. The property owner must record a covenant per RCW 82.02.060(3) that
prohibits using the property for any purpose other than for low-income housing at the
original income limits for a period of at least 10 years. At a minimum, the covenant must
address price restrictions and household income limits for the low-income housing, and
that if the property is converted to a use other than low income housing within 10 years,
the property owner must pay the City the applicable impact fees in effect at the time of
conversion.
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c. Should the property owner satisfy the criteria in TMC Section
16.26.120.B.6., a and b, the fees will be reduced, based on the following table:
Unit Size
Affordability Target 1 Fee Reduction
2 or more bedrooms
80% 2 40%
2 or more bedrooms
60% 2 60%
Any size 50% 2 80%
1 — Units to be sold or rented to a person or household whose monthly
housing costs, including utilities other than telephone, do not exceed
30% of the household's monthly income.
2 — Percentage of King County Median family income adjusted for family
size as reported by the U.S. Department of Housing and Urban
Development.
7. Change of Use. A development permit for a change of use that has less
impact than the existing use shall not be assessed a fire impact fee.
8. A fee payer required to pay for system improvements pursuant to RCW
43.21C.060 shall not be required to pay an impact fee for the same improvements under
this ordinance.
9. A fee payer installing a residential fire sprinkler system in a single-family
home shall not be required to pay the fire operations portion of the impact fee. The
exempted fire operations impact fee shall not include the proportionate share related to
the delivery of emergency medical services.
Section 16. TMC Section 16.26.125 is hereby reenacted to read as follows:
16.26.125 Residential Impact Fee Deferral
A. Applicability.
1. The provisions of this section shall apply to all impact fees established and
adopted by the City pursuant to Chapter 82.02 RCW, including impact fees for fire
facilities assessed under Tukwila Municipal Code Chapter 16.26.
2. Subject to the limitations imposed in the Tukwila Municipal Code, the
provisions of this section shall apply to all building permit applications for single-family
detached and single-family attached residential construction. For the purposes of this
section, an "applicant" includes an entity that controls the named applicant, is controlled
by the named applicant, or is under common control with the named applicant.
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B. Impact Fee Deferral.
1. Deferral Request. Applicants for single-family attached or single-family
detached residential building permits may request to defer payment of required impact
fees until the sooner of:
a. final inspection; or
b. the closing of the first sale of the property occurring after the issuance
of the applicable building permit;
which request shall be granted so long as the requirements of this section are
satisfied.
2. Method of Request. A request for impact fee deferral shall be submitted at
the time of preliminary plat application (for platted development) or building permit
application (for non -platted development) in writing on a form or forms provided by the
City, along with payment of the applicable application or permit fees.
3. Calculation of Impact Fees. The amount of impact fees to be deferred under
this section shall be determined as of the date the request for deferral is submitted.
C. Deferral Term. The term of an impact fee deferral granted under this section
may not exceed 18 months from the date the building permit is issued ("Deferral Term").
If the condition triggering payment of the deferred impact fees does not occur prior to the
expiration of the Deferral Term, then full payment of the impact fees shall be due on the
last date of the Deferral Term.
D. Deferred Impact Fee Lien.
1. Applicant's Duty to Record Lien. An applicant requesting a deferral under
this section must grant and record a deferred impact fee lien, in an amount equal to the
deferred impact fees, against the property in favor of the City in accordance with the
requirements of RCW 82.02.050(3)(c).
2. Satisfaction of Lien. Upon receipt of final payment of all deferred impact fees
for the property, the City shall execute a release of deferred impact fee lien for the
property. The property owner at the time of the release is responsible, at his or her own
expense, for recording the lien release.
E. Limitation on Deferrals. Each applicant for a single-family residential
construction permit, in accordance with his or her contractor registration number or other
unique identification number, is entitled to annually receive deferrals for the first 20 single-
family residential construction building permits.
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Section 17. TMC Section 16.26.130 is hereby reenacted to read as follows:
16.26.130 Refunds
A. If the City fails to expend or encumber the impact fees within 10 years from the
date the fees were paid, unless extraordinary, compelling reasons exist for fees to be held
longer than 10 years, the current owner of the property on which the impact fees were
paid may receive a refund of such fees. Such extraordinary or compelling reasons shall
be identified in written findings by the City Council.
B. The City shall notify potential claimants by first class mail that they are entitled to
a refund. In determining whether impact fees have been expended or encumbered,
impact fees shall be considered expended or encumbered on a first -in, first -out basis.
C. Owners seeking a refund must submit a written request for a refund of the fees
to the City within one year of the date the right to claim a refund arises or notice is given,
whichever comes later.
D. Any impact fees for which no application has been made within the one-year
period shall be retained by the City and expended on appropriate fire facilities.
E. Refunds of impact fees shall include any interest earned on the impact fees by
the City.
Section 18. TMC Section 16.26.140 is hereby reenacted to read as follows:
16.26.140 Authority Unimpaired
Nothing in this ordinance shall preclude the City from requiring the fee payer to
mitigate adverse environmental effects of a specific development pursuant to the State
Environmental Policy Act, Chapters 43.21C RCW and/or Chapter 58.17 RCW, governing
plats and subdivisions, provided that the exercise of this authority is consistent with
Chapters 43.21C and 82.02 RCW.
Section 19. Corrections by City Clerk or Code Reviser. Upon approval of the
City Attorney, the City Clerk and the code reviser are authorized to make necessary
corrections to this ordinance, including the correction of clerical errors; references to other
local, state or federal laws, codes, rules, or regulations; or ordinance numbering and
section/subsection numbering.
Section 20. Severability. If any section, subsection, paragraph, sentence, clause or
phrase of this ordinance or its application to any person or situation should be held to be
invalid or unconstitutional for any reason by a court of competent jurisdiction, such
invalidity or unconstitutionality shall not affect the validity or constitutionality of the
remaining portions of this ordinance or its application to any other person or situation.
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Section 21. Effective Date. This ordinance or a summary thereof shall be published
in the official newspaper of the City, and shall take effect and be in full force five days
after passage and publication as provided by law.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this day of , 2018.
ATTEST/AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk
APPROVED AS TO FORM BY:
Rachel B. Turpin, City Attorney
Allan Ekberg, Mayor
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
Attachments: Exhibit A — Tukwila Fire and Parks Impact Fee Rate Study, 2018
Exhibit B — Fee Schedule
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Exhibit A
Tukwila
Fire and Park Impact Fee Rate Study, 201 8
Rate Study to Update Tukwila's Fire and Parks Impact Fees
Prepared for:
The City of Tukwila
,;(411L4 44, --,
Prepared by:
BERK Consulting, Inc.
:111 BERK
Date:
April 2018
�i'I Fire and Parks Impact Fees Update Rate Study 1 Introduction
17
Contents
1 Introduction 3
1.1 Purpose 3
1.1.1 Impact Fee Definition 3
1.1.2 Requirements for Impact Fee Rate Calculation 5
2 Fee Calculations 5
2.1 Anticipated Growth 5
2.1.1 Residential: Population, Housing, and Household Size 6
2.1.2 Commercial: Employment 7
2.1.3 Funding Other than Impact Fees 7
2.1.4 Level of Service and Methodology 7
2.1.5 Capital Plans 11
2.1.6 Identified Capital Projects 11
2.1.7 Future Need 12
2.1.8 Service Areas 13
2.1.9 Unadjusted Rate Schedules 13
2.1.10 Proportionate Share 15
2.1.1 1 Adjusted Rate Schedule 16
3 Plan Amendments 19
3.1 Financial Planning Model and Capital Improvement Program 19
3.2 Tukwila Parks, Recreation and Open Space Plan 19
4 Attachments 20
4.1 Appendix A: List of System Improvements 21
4.1.1 Fire System Improvements List 21
4.1.2 Parks System Improvements List 21
4.2 Appendix B: System Valuation for Fire and Parks 22
78 :1II Fire and Parks Impact Fees Update Rate Study 1 Introduction
2
1 Introduction
1.1 PURPOSE
The City of Tukwila enacted Growth Management Act impact fees in 2008 in order to fund growth -driven
needs in fire and emergency services and recreation, parks, and open space. In 2017, the City engaged
BERK Consulting to update these rates to incorporate current growth projections, to respond to newly
adopted fire and parks capital needs, and to address perceived shortcomings in the 2008 fee structure.
This study outlines the purpose and requirements for impact fees, documents the technical assumptions and
methodology for fee calculation, presents the findings from these calculations, and includes proposed
amendments to planning documents and an updated capital projects list.
1.1.1 Impact Fee Definition
Statutory
Growth Management Act impact fees are those fees charged by a local government on new development
to recover a portion of the cost of capital facility improvements needed to serve that new development.
Specifically, the Washington State Legislature outlined the intent of local impact fees in RCW 82.02.050:
(1) It is the intent of the legislature:
(a) To ensure that adequate facilities are available to serve new growth and development;
(b) To promote orderly growth and development by establishing standards by which counties,
cities, and towns may require, by ordinance, that new growth and development pay a
proportionate share of the cost of new facilities needed to serve new growth and
development; and
(c) To ensure that impact fees are imposed through established procedures and criteria so
that specific developments do not pay arbitrary fees or duplicative fees for the same
impact.
(2) Counties, cities, and towns ... are authorized to impose impact fees on development activity
as part of the financing for public facilities, provided that the financing for system
improvements to serve new development must provide for a balance between impact fees and
other sources of public funds and cannot rely solely on impact fees.
Impact fees may be charged to help pay for: public transportation and road facilities; fire protection
facilities; schools; and public parks, open space, and recreation facilities. Local governments are authorized
to charge fees only for system improvements that are reasonably related to the new development, do not
exceed a proportionate share of the costs of necessary system improvements, and are only used for system
improvements that will reasonably benefit the new development (RCW 82.02.050(3)). In addition, cities'
"financing for system improvements to serve new development must provide for a balance between impact
fees and other sources of public funds" — i.e., impact fees cannot be the sole source of funding for system
improvements that address growth impacts.
:III Fire and Parks Impact Fees Update Rate Study I Introduction
X3(9
According to the provisions of RCW 82.02.060, impact fees must be adjusted for other revenue sources
that are paid by development, if such payments are earmarked or proratable to particular system
improvements. Likewise, the City must provide impact fee credit if the developer dedicates land or
improvements identified in the City's adopted Capital Facilities Plan and such construction is required as a
condition of development approval. Collected impact fees may only be spent on public facilities identified
in a capital facilities plan and may only be spent on capital costs; they may not be used to pay for
operating expenses or maintenance activities. (RCW82.02.050(4)).
Potential Deficiencies
Based on RCW 82.02.050(4), the capital facilities plan must identify "[d]eficiencies in public facilities
serving existing development and the means by which existing deficiencies will be eliminated within a
reasonable period of time," and must distinguish such deficiencies from "[a]dditional demands placed on
existing public facilities by new development."
The extent to which deficiencies exist is determined by the level of service (LOS) standard that the City uses
to measure the impact created by development.
Fire
As part of developing the 2016 Public Safety Plan, the City conducted a Facilities Needs Assessment that
considered the state of the City's four fire stations, both in their ability to respond to current needs and
anticipated future growth. That assessment found that all four stations are undersized and three have
significant deficiencies (Investing in Tukwila, 2015-1 2-14, p 1 1 ).
However, those three stations with deficiencies are being relocated or replaced with facilities that not only
address existing deficiencies but also plan for additional future growth. For example, capacity for
additional apparatus bays were added to the plans for Stations 51 and 54 "to accommodate future
population growth" (City of Tukwila, "Public Safety Plan Fire Station Programming and Budget
Implications", Information Memo, 2017-06-08, p 93 of Council Agenda Synopsis for Tukwila City Council
Meeting of 2017-06-1 2). Only those portions of the plans to relocate and/or replace stations, apparatus,
and equipment were considered in this study.
Parks
In the City of Tukwila's 2014 Parks, Recreation and Open Space Plan, 10 service access gaps were
identified throughout the City (Tukwila PROS Plan: Parks and Recreation Needs Analysis, p 9). These gaps
are based on a Level of Service standard that all residents and visitors should be within 1/4 to 1/2 miles of
a City -owned park (Needs Analysis, p 7). In compliance with RCW 82.02.050, these 10 gaps are not
included in the capital projects used to calculate impact fees in this study. The capital projects used in this
study are described in 2.1.6 Identified Capital Projects on page 1 1 .
Project Eligibility
Impact fee legislation requires that impact fees only be used for system improvements that benefit the new
development and relate to the demand from new development. To the extent these projects extend fire
service and parks capacity, the growth -related portion of capital project costs can be funded by impact
fees. RCW 82.02.050(3) specifies that impact fees:
80 moi') Fire and Parks Impact Fees Update Rate Study 1 Introduction
I
4
(a) Shall only be imposed for system improvements that are reasonably related to the new
development;
(b) Shall not exceed a proportionate share of the costs of system improvements that are
reasonably related to the new development; and
(c) Shall be used for system improvements that will reasonably benefit the new development.
Examples of the types of Tukwila Fire Department and Tukwila Parks and Recreation projects that are
impact -fee eligible include building additional square footage to accommodate future additional bays to
planned fire stations, new fire equipment, development of the Tukwila Pond Trail and Boardwalk, installing
artificial turf to athletic fields to allow increased hours of use. A list of the specific projects that could support
growth is found in Appendix A.
1.1.2 Requirements for Impact Fee Rate Calculation
Impact fee must be assessed in accordance with the requirements of RCW 82.02 subsections 050 through
090. The schedule must be based on a formula or consistent method (RCW 82.02.060(1 )). The fees must
be adjusted for the share of future taxes or other available funding sources. The means by which the
proportionate share reduction is calculated is guided by RCW 82.02.060:
(1) ...In determining proportionate share, the formula or other method of calculating impact fees
shall incorporate, among other things, the following:
(a) The cost of public facilities necessitated by new development;
(b) An adjustment to the cost of the public facilities for past or future payments made or
reasonably anticipated to be made by new development to pay for particular system
improvements in the form of user fees, debt service payments, taxes, or other payments
earmarked for or proratable to the particular system improvement;
(c) The availability of other means of funding public facility improvements;
(d) The cost of existing public facilities improvements; and
(e) The methods by which public facilities improvements were financed.
2 Fee Calculations
2.1 ANTICIPATED GROWTH
Based the available capital project lists, demographic projections, and 10 -year expenditure window for
collected impact fees, this study incorporates growth for the 10 -year period between 201 8 and 2027.
Additional consideration was made for the following period within the City's 20 -year planning period of
the Comprehensive Plan, 2028-2031 or later. As the City identifies capital projects in the later part of the
planning period window, the City will update the rate schedule accordingly.
The City of Tukwila provided employment and household growth estimates for 2010-2030 consistent with
the City of Tukwila assumptions for its long-range growth in consultation with PSRC. BERK incorporated
:III Fire and Parks Impact Fees Update Rate Study 1 Fee Calculations
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employment, population, household size, and housing unit data from the Office of Financial Management
(OFM), Puget Sound Regional Council (PSRC), U.S. Census Bureau's American Community Survey (ACS), the
King County Countywide Planning Policies, and the City of Tukwila Comprehensive Plan. Using linear
interpolation to adapt the twenty-year City estimates to the 10 -year impact fee timeline, BERK found
annual expected growth in employment and residential figures for population, housing, and household size.
These results are split between commercial employees and residents below.
2.1.1 Residential: Population, Housing, and Household Size
The City of Tukwila provided internal estimates of growth in housing units. BERK calculated City of Tukwila
resident population by applying PSRC household size estimates to the City's housing unit estimates. These
projections assume a linear growth trend, which is different from what the City will actually experience as
projects tend to get built during economic upturns and construction slows during recessions and economic
downturns.
Exhibit 1 shows household size, housing units, and population projections. Both PSRC and the U.S. Census
Bureau's ACS produce average household sizes for the City of Tukwila. The ACS estimates include a greater
level of detail of the estimated population residing in different housing types, but the PSRC figures more
closely align with the OFM population estimates prepared for counties and cities planning under the Growth
Management Act. Generally, the PSRC figures are used in this study except when a greater level of detail
is needed by housing type, in which case ACS estimates are used.
There are some small discrepancies between housing targets. The 201 2 King County Countywide Planning
Policies set growth targets for the City of Tukwila of 4,800 new housing units between 2006 and 2031.
These targets were updated in the King County Buildable Lands Report 2014, where the 2031 housing unit
target was adjusted to 4,773 more units by 2031 based on a base year of 201 2 and accounting for
residential building permits. The City of Tukwila Comprehensive Plan contains a 2031 housing target of
4,800 housing units (p 3-5). This analysis assumes an additional 4,773 units to be added between 201 2
and 2031 given the updated status of the target. Using linear extrapolation between 2017 and 2031
results in a target of 3,108 new units by 2027.
Exhibit 1. Projected Household Size, 2017 and 2018-2027
YEAR
HOUSEHOLD SIZE HOUSING UNITS POPULATION
2017
2.51
7,833
19,660
2018
2.44
8,085
19,695
2027 2.27 10,749 24,367
2018-2027 Change
2,916 4,707
Notes: PSRC provides estimates for the average household size for 2025, 2030, 2035, and 2040. BERK used linear
extrapolation between these years to estimate the expected annual household size.
Sources: OFM, 2017; City of Tukwila, 2017; PSRC, 2008-2017; BERK Consulting, 2017.
The King County Countywide Planning Policies set growth targets for the City of Tukwila that represent a
40% increase in housing units by the end of 2027.
82 •1'I Fire and Parks Impact Fees Update Rate Study 1 Fee Calculations
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The King County Countywide Planning Policies do not differentiate between housing types in growth targets.
To find the expected breakdown of single family and multifamily, BERK used the historic housing type
estimates from OFM's Postcensal Estimates of Housing Units reports to find the expected change in single
family/multifamily. Exhibit 2 shows projected housing unit growth by type.
Exhibit 2. Projected Change in Housing Units by Type, 2018-2027
HOUSING TYPE UNITS
Single Family
1,412
Multifamily
1,504
2018-2027 Change
2,916
Note: OFM includes three categories — Single Family, Multifamily, and Mobile Homes/Specials; for this analysis, Mobile
Homes/Specials were included in Single Family.
Sources: City of Tukwila, 2017; ACS, 201 1-2015; BERK Consulting, 2017.
2.1.2 Commercial: Employment
The City of Tukwila provided estimates of employment growth for 201 3-2030, which BERK interpolated
using PSRC's most recent 2015 employment estimates to fit the 2018-2027 impact fee timeline. Employment
projections for 201 8-2027 are shown in Exhibit 3 below.
Exhibit 3. Projected Employment, 2013-2030
YEAR EMPLOYMENT
2013
45,098
2017
50,330
2018
50,924
2027
56,599
2018-2027 Change
6,269
Sources: City of Tukwila, 2017; PSRC, 2008-2015; BERK Consulting, 2017.
While not as Targe of an increase as is estimated for housing, the PSRC estimates suggests a significant
increase in employees of 1 2.5% over a ten-year period.
2.1.3 Funding Other than Impact Fees
BERK used historic budget actuals provided by the City to find the expected share of funding related to
growth — please see 2.1.10 Proportionate Share on page 15.
2.1.4 Level of Service and Methodology
To collect impact fees for parks, the City of Tukwila has identified parks facilities and services necessary
to support growth. By law, these projects must be addressed in a capital facilities plan (RCW
82.02.050(4)). The Growth Management Hearing Board concluded in McVittie 1999 that local
governments need a locally -established minimum standard to provide the basis for objective measurement
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of need for those projects necessary to support growth (McVittie, 99-3-0016c, FDO, at 25), or a Level of
Service (LOS) standard.
The City of Tukwila created five land use categories for determining Fire and Parks Impact Fees. These five
categories are:
• Residential: Single Family
• Residential: Multi -Family
• Commercial: Retail
• Commercial: Office
• Commercial: Industrial
Tukwila Fire Department uses a response time approach as a Level of Service standard. A response time
LOS standard is included in both the 2008 Tukwila Fire Department Comprehensive Master Plan and the
2017 City of Tukwila Fire Station Location Study. The existing system investment is what the City has
determined is necessary to maintain their identified LOS standard for the current population.
In order to maintain this standard, the Fire Department needs to add capacity to respond to development
driven increases in fire service incidents. To determine the cost of the additional needed capacity on a per
residential unit and per commercial square foot basis, BERK estimated the 2017 replacement cost of the
Tukwila Fire Department's system divided by the number of incidents per development type. This created
a cost per incident. Combining the average number of incidents per development type with the cost per
incident produced a cost per unit. Each step is described below.
To find the 2017 replacement cost, BERK estimated the cost of the land, facilities, and
equipment/apparatus. The methodology for each is described separately.
Land: To determine the replacement cost of the Tukwila Fire Department's land, BERK used GIS and King
County Assessor data to find the average land value within one-quarter mile of each the four current
Tukwila Fire Department stations. These land values ranged from $8-$15 per square foot; by multiplying
the surrounding aggregate land value per square foot by the fire lot square feet, BERK estimated the land
values for each of the four fire station parcels.
Facilities: The City recently received updated cost estimates for replacing and/or relocating three of the
four fire stations (stations 51, 52, and 54). BERK generated a station -level cost per square foot by dividing
the estimated project cost by the proposed square footage. The existing station sizes were multiplied by
the cost per square foot to find a replacement cost for the stations as they exist today. The cost of the
Tukwila Emergency Operations Center (EOC) was separated from station 51, where it is currently housed,
and brought out as a separate project as part of the planned Tukwila Justice Center, which will include the
EOC.
Equipment and Apparatus: Using a combination of data from the 2008 Tukwila Fire Department
Comprehensive Master Plan, City financial records of fire capital investments from 2008-2017, and the
City's fleet services replacement schedule for fire equipment and apparatus, an estimate of the
replacement costs for the City's fire equipment and apparatus inventory was calculated.
Adding these three figures together, BERK estimates that the 2017 total replacement value of Tukwila
Fire Department System is estimated to be approximately $51.0M; please see Exhibit 4 for a
84 •ill •Fire and Parks Impact Fees Update Rate Study I Fee Calculations
8
breakdown by investment type. For the complete inventory valuation, see Error! Reference source not
found..
Exhibit 4. Tukwila Fire Department System Replacement Cost, 2017
SYSTEM INVESTMENT TYPE TOTAL VALUE (2017$)
Land
$2,838,000
Stations
$46,800,000
Equipment and Apparatus
$8,225,000
Total
$57,863,000
Sources: Tukwila Fire Department, 2008, City of Tukwila, 2008-2017; King County Assessor's Office, 2017; BERK Consulting,
2017.
With the system replacement cost estimate, the number of incidents were needed to create a cost per
incident. Using a 10 -year period of data, BERK analyzed Tukwila Fire Department fire and emergency
responses between 2008 and 2017 (the 2017 data only covered a portion of the year). The 46,475
response incidents from this period were summarized by property type to find the number of response
incidents produced by each of the five impact fee land use categories. The incidents per property type
were analyzed for anomalies and the 2016 incident data, the most recent full data set, was used to project
future incidents. Incidents that could not be directly attributed to one of the five property types were
allocated based on the proportionate share of directly attributable incidents of each property type to the
total.
The Tukwila Fire Department uses the National Fire Incident Reporting System (NFIRS) to categorize all
department responses by address, response type, duration, etc. BERK aligned the NFIRS categories with
the City's five impact fee categories (Single Family, Multifamily, Retail, Office, and Industrial) to create
annual and total incidents per type. The Tukwila Fire Department incidents analysis is summarized in Exhibit
5 below.
Fire and Parks Impact Fees Update Rate Study I Fee Calculations
9 85
Exhibit 5. Tukwila Fire Department Fire and Emergency Response Incidents by Property Type, 2016
2016 % OF
INCIDENTS TOTAL
Residential
Single Family
Multifamily
973
18%
1,182 22%
Residential Subtotal
2,154 40%
Commercial
Retail
2,034 38%
Office
806 15%
Industrial
329 6%
Commercial Subtotal
3,169 60%
All Incidents Aiiiiimisiosigiffie, 5,323. 100%
Notes: Using the National Fire Incident Reporting System (NFIRS), Tukwila Fire Department maintains records of all
department responses by address, response type, duration, etc.
Sources: Tukwila Fire Department, 2008-2017; BERK Consulting, 2017.
Parks
Tukwila Parks and Recreation has two LOS standards, one as outlined in the 2014 PROS Plan based on
access, and one included in the proposed amended version of the 2014 PROS Plan based on the per capita
investment.
■ Parks LOS 1: All residents and visitors should be within '/a to 1/2 mile of a City -owned park.
■ Parks LOS 2: The investment per capita of the City's park systems including land and facilities
commensurate with the current level of investment as growth occurs.
Taken together, these LOS standards direct the City's response to increased demand, both growth related
and due to changes in population.
BERK estimated the replacement value of park investments per capita for the City's park system, including
both land and facilities. This analysis can be used to determine the total new investment that would be
needed to keep the current level of investment per capita accounting for future population and employment
growth.
Land: to determine the replacement cost of Tukwila Parks and Recreation's land, BERK used GIS and King
County Assessor data to find the average land value within one-quarter mile of each of the 22 Tukwila
Parks and Recreation parks. These land value ranged from $5-$21 per square foot; but multiplying the
surrounding aggregate land value per square foot by the parks' square feet, BERK estimated the land
values for each of the 22 parks parcels.
Improvements: to determine the replacement cost of the improvements located on parks parcels, BERK
coordinated with Tukwila Parks and Recreation to generate an inventory of all facility improvements, and
86 :411 Fire and Parks Impact Fees Update Rate Study I Fee Calculations
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their respective replacement costs. Facilities inventoried ranged from playgrounds, restrooms, and fields to
trails, lighting, and shelters; improvements that increased the usability and capacity of park land.
Adding these two figures together, BERK estimates that the 2017 total replacement value of Tukwila Parks
and Recreation system is $107.9M; please see Exhibit 6 for a breakdown by investment type.
Exhibit 6. Parks and Recreation System Replacement Cost, 2017
SYSTEM INVESTMENT TYPE TOTAL VALUE (2017$)
Land
$74,700,000
Improvements
$33,200,000
Total
$107,900,000
Sources: King County Assessor's Office, 2017; City of Tukwila, 201 5-2017; BERK Consulting, 2017.
2.1.5 Capital Plans
The City of Tukwila has developed a capital project list that includes investments to support and facilitate
the increased usage of existing park and recreation assets to meet growing demand as well as strategic
expansions of the system as opportunities arise. This list of projects needed to accommodate future growth
is used to calculate a base LOS Standard for impact fee rate setting, as described below.
2.1.6 Identified Capital Projects
The City of Tukwila adopted the 2017-2022 Financial Planning Model and Capital Improvement Program
(CIP) in December of 201 6. The CIP has the identified capital improvement projects for both Tukwila
Parks and Recreation and the Tukwila Fire Department for the next six years. In addition to a description
of each project, the CIP contains annual cost projections and expected revenues.
As part of the process of updating the fire and parks impact fee rates, the City has proposed to amend
the CIP to reflect updated project cost estimates and recalculated impact fee eligibility based on
updated growth projections.
With these changes, the amended CIP contains the identified capital projects used to update the impact
fee program. Appendix A: List of System Improvements, lists the 13 projects identified by City of Tukwila
staff related to serving new growth and Exhibit 7 provides a summary of those system improvements that
are impact fee eligible.
Exhibit 7. Impact Fee Eligible System Improvement Projects
NUMBER OF TOTAL ANTICIPATED PERCENT OF
PROJECTS PROJECT COST PROJECT FUNDING TOTAL COST
FROM IMPACT FEES FUNDED BY
IMPACT FEES
Fire Impact Fee Eligible
4 $74,846,000
$18,791,720
25%
Parks Impact Fee Eligible
9 $46,722,000
$23,561,750
50%
Tota I
13 $121,568,000 $42,353,470
35%
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Note: One transportation project, the TUC Pedestrian Bridge, was identified in the CIP as parks impact fee eligible and is
included in Impact Fee Eligible Parks Projects total.
Sources: City of Tukwila CIP 2017-2022; BERK Consulting, 2017.
Working with City staff, BERK calculated impact fee -eligible costs associated with each project by
estimating the portion of each project that is related to growth, resulting in an estimated impact fee -eligible
need of $42M. This need is based on the projects identified at the time of this memo; as part of the periodic
update of master planning documents, especially the six-year CIP, the City of Tukwila will update the
capital project list and additional value needed. In addition to the periodic review as required by the
Washington State Growth Management Act, the City has included provisions in both impact fees to allow
for automatic inflation adjustments.
Funding Other than Impact Fees
The identified need under the base LOS was also reduced by subtracting other funding sources that have
already been identified to fund these projects. The proposed ordinance includes up to 80% discounts of
the fee for low-income housing as allowed in RCW 82.02. The City identified expected funding for parks
capital facilities in the CIP. The draft impact fee eligible project list included with this memo identifies any
funding other that impact fees by project.
2.1.7 Future Need
Fire: The future need for fire will be determined by the number of incidents produced by new development.
As described in 2.1.4 Level of Service and Methodology on page 7 above, BERK used past incidents
information to estimate typical number of incidents by commercial development type.
Parks: Unlike fire, the City's financial need related to growth for Parks is the lesser of two numbers — the
future needs identified by the LOS standards or the capital projects that the City has identified. Any given
LOS standard may suggest that City will need to invest in capital projects at a level that is not physically
or financially possible. For example, the City's parks access -based LOS standard may suggest a necessary
investment that in an area where there is no land available.
Exhibit 8 below contains the comparison between the expected need using the per capita system investment
LOS service standard and the planned capital projects that the City has identified.
Exhibit 8. Parks Future Needs Identified by Per Capita LOS Standard and Identified Capital Projects
2017 SERVICE VALUE NEW SERVICE IDENTIFIED
POPULATION (2017$) POPULATION, NEED, 2018-
2018-2027 2027 (2017$)
Residential
19,660
Visitor (Commercial)
50,330
Total
4,707
7,334
69,990 $107,900,000 12,041
Per Capita System Investment
Value
$1,542
88 .111 Fire and Parks Impact Fees Update Rate Study 1 Fee Calculations
112
Expected Need to Keep $18,562,972
Investment per Capita
Planned Projects $23,561,750
Per Capita Share of Planned $1,957
Projects
Study Per Capita Need $1,542
(System Investment)
Source: City of Tukwila, 2017; BERK Consulting, 2017.
2.1 .8 Service Areas
Both the Tukwila Fire Department and the City of Tukwila have one service area that corresponds with the
City's boundaries. The Tukwila Fire Department has service sharing agreements with adjacent fire districts
which result in some responses to incidents outside of City limits and also results in some City incidents
including responses from other fire departments.
2.1.9 Unadjusted Rate Schedules
For both fire and parks impact fees, BERK found the expected fee by development before adjusting for
expected proportionate share.
In keeping with the existing impact fee structure, BERK calculated five fees depending upon the
development type. These five are:
• Residential: Single Family
• Residential: Multi -Family [determine how ADUs will be addressed]
• Commercial: Retail
• Commercial: Office
• Commercial: Industrial
For residential development, impact fees are charged per dwelling unit, not per person. To connect
residential units by type to the number of people, this study used information from the U.S. Census Bureau's
ACS 5 -Year Estimates. The single-family dwellings were assumed to have an average of 2.89 people living
in them compared to an average of 2.51 in multi -family dwellings (see Exhibit 2 on page 7 for more
information).
For impact fees collected on commercial developments, fees are charged per 1,000 square feet of
development. The unadjusted rates are as shown in
Exhibit 9 below.
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I 13 89
IFIRE: COMMERCIAL RETAIL OFFICE INDUSTRIAL TOTAL
Exhibit 9. Unadjusted Rate Schedules for Fire and Parks by Development Type
FIRE: RESIDENTIAL
SINGLE MULTIFAMILY TOTAL
FAMILY
2016 Residential Units
201 6 Incidents per Property Type
Average Incidents per Residential Unit Type
Cost per Incident
3,795
4,004
7,799
973
1,182
2,154
0.256 0.295
$10,870
Unadjusted Fee: Cost per Unit
$2,785.67 $3,207.96
2016 Built Square Feet
7,087,600 7,183,598 13,778,128 28,049,326
2016 Incidents per Property Type
2,034 806
Incidents per Built 1,000 Sq. Ft. 0.287
Cost per Incident
.. ...... ....
Unadjusted Fee: Cost per 1,000 $3,119.80
Gross Sq. Ft.
329
3,169
0.112 0.024
$1,219.63 $259.36
$10,870
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PARKS: RESIDENTIAL
SINGLE MULTIFAMILY TOTAL
FAMILY
Identified Service Area Capital Need from Growth
Per Capita Investment Needed to Respond to
Growth for Service Area Population
Household Size
$23,561,750
2.89
2.51
$1,542
Unadjusted Fee: Cost per Unit
$4,448.83 $3,875.51
PARKS: COMMERCIAL
RETAIL OFFICE INDUSTRIAL TOTAL
Identified Service Area Capital Need from Growth
$23,561,750
Per Capita Investment Needed to Respond to Growth for Service Area Population
Expected Employees per 1,000 Sq. Ft. 2.47
2.22 1.23
$1,542
Unadjusted Fee: Cost per 1,000 Gross $3,803.22 $3422.54 $1,890.51
Sq. Ft.
Sources: BERK Consulting, 2017
These schedules represent intermediary steps to a final rate schedule; each must be adjusted for the
expected proportion of future funding contributed by growth.
2.1 .1 0 Proportionate Share
As required RCW 82.02.030(1), BERK calculated the proportionate share of future payments reasonably
anticipated to be made by new development users in the form of fees, debt service payments, taxes, and
other payments specific to the identified public facilities.
To project these on-going revenue sources, BERK evaluated financial actuals provided by City staff for
2008-2017 (in the case of 2017, budgeted amounts were used as the year had not been completed at
the time of this study). These revenues were inflation-adjusted to a single year dollar basis using the Puget
Sound -area All Urban Consumer Price Index. In total, 15 revenue sources were projected through the study
period. Revenues were finally converted into per capita estimates for consistency with this study's growth
projection methodology.
The historic portion of general fund used to for fire and parks projects was used and applied to projected
future general fund revenues to find the amount expected to be spent on fire and parks capital projects
from general fund revenues.
•1.111 Fire and Parks Impact Fees Update Rate Study 1 Fee Calculations
115 91
$33.59
Exhibit 10. Proportionate Share of Expected Fire and Parks Revenues
FIRE REVENUES
Average 2018-2027 Annual Fire Capital Revenues
Average 2018-2027 Service Population
$2,562,800
76,291
Estimated 2018-2027 Fire Per Capita Contribution
$33.59
PARKS REVENUES
Average 2018-2027 Annual Parks Capital Revenues
$1,052,487
Average 2018-2027 Service Population
76,291
Estimated 2018-2027 Parks Per Capita Contribution
$13.80
Note: All amounts show in 2017 dollars. Source: BERK Consulting, 2017.
2.1 .1 1 Adjusted Rate Schedule
BERK incorporated the proportionate share revenue estimates in the unadjusted rates to create adjusted
rate schedules. The park rate schedule for commercial property types was further adjusted to reflect the
usage differential between employees and residents, referred to as the population coefficient adjustment
(assuming 9 hours x 5 days = 45 hours per week for employees versus 12 hours x 7 days = 84 hours for
residents). These rate schedules represent the final rate study calculation of suggested impact fee rates.
The adjusted rate schedules are presented in Exhibit 11 below.
Exhibit 11. Adjusted Rate Schedules for Fire and Parks by Development Type
FIRE: RESIDENTIAL
SINGLE MULTIFAMILY TOTAL
FAMILY
2016 Units
3,795
4,004
7,799
2016 Incidents per Property Type
973
1,182
2,154
Average Incidents per Unit
0.256 0.295
Cost per Incident
$10,870
Unadjusted per Unit Fee
$2,785.67 $3,207.96
Expected Revenue per Capita
People per Unit
2.89 2.51
Expected Revenue per Unit
$96.94 $84.45
Adjusted Fire Impact Fee Rates
per Unit ***
$2,688.73 $3,123.51
92 'i,l Fire and Parks Impact Fees Update Rate Study Fee Calculations
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FIRE: COMMERCIAL RETAIL OFFICE INDUSTRIAL TOTAL
201 6 Built Square Feet
7,087,600 7,183,598 13,778,128 28,049,326
2016 Incidents per Property Type
2,034
806
329
3,169
Incidents per Built 1,000 Gross Sq. Ft.
0.287 0.112 0.024
Cost per Incident
$10,870
Unadjusted Fee per 1,000 Gross Sq. Ft. $3,1 19.80 $1,219.63 $259.36
Expected Revenue per Employee
$33.83
Employees per 1,000 Gross Sq. Ft. 2.47
2.22 1.23
Expected Revenue per 1,000 Gross $82.87
Square Feet
$74.58 $41.19
Adjusted Fire Impact Fee Rates
per 1,000 Gross Sq. Ft. ***
$3,036.96 $1,145.05 $218.16
Before effect of City policy decisions.
:111 Fire and Parks Impact Fees Update Rate Study 1 Fee Calculations
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PARKS: RESIDENTIAL SINGLE FAMILY MULTIFAMILY TOTAL
Identified Service Area Capital Need
from Growth
Per Capita Investment Needed to
Respond to Growth for Service
Area Population
Household Size
2.89 2.51
Unadjusted per Unit Fee
Expected Revenue per Capita
$4,448.83 $3,875.51
People per Unit
2.89 2.51
$23,531,750
$1,542
$13.80
Expected Revenue per Unit
$39.81 $34.68
Adjusted Parks Impact Fee Rates
per Unit ***
$4,409.02 $3,840.83
PARKS: COMMERCIAL
RETAIL
OFFICE INDUSTRIAL TOTAL
201 6 Built Square Feet
7,087,600 7,183,598 13,778,128 28,049,326
Identified Service Area Capital Need from
Growth
$23,531,750
Per Capita Investment Needed to Respond
to Growth for Service Area
Population
Expected Employees per 1,000 Sq. Ft. 2.47
2.22 1.23
Expected Employees Adjusted for 1.32 1.19 .66
Population Coefficient
$1,542
Unadjusted Fee per 1,000 Gross Sq. Ft. $2,034.97 $1,834.56 $1,017.49
Expected Revenue per Employee
$13.80
Expected Employees per 1,000 Sq. Ft.
Expected Revenue per 1,000 Gross Sq. Ft.
2.47 2.22
$34.03 $30.63
1.23
$16.92
Adjusted Parks Impact Fee Rates
per 1,000 Gross Sq. Ft. ***
$2,000.94 $1,803.93 $1,000.57
Sources: BERK Consulting, 2017
*** Before effect of policy decisions by City.
94 bion Fire and Parks Impact Fees Update Rate Study Fee Calculations I 1 8
3 Plan Amendments
As part of the process of updating the fire and parks impact fee rates, two City planning documents
were amended to reflect updated information
3.1 FINANCIAL PLANNING MODEL AND CAPITAL IMPROVEMENT PROGRAM
The City amended the 2017-2022 Financial Planning Model and Capital Improvement Program (CIP) to
reflect updated project cost estimates, recalculated impact fee eligibility based on current growth
projections, and adjusted projects.
3.2 TUKWILA PARKS, RECREATION AND OPEN SPACE PLAN
The City amended the 2014 Tukwila Parks, Recreation and Open Space Plan (PROS Plan) to include a
second Level of Service standard of maintaining the system value per capita as growth occurs, to allow
the City to respond to growth in those areas where a park was already within 1/4 to 1/2 mile of
development as well as to respond to growth in newly developing areas.
:III Fire and Parks Impact Fees Update Rate Study 1 Plan Amendments
I 19 95
4 Attachments
4.1 APPENDIX A: LIST OF SYSTEM IMPROVEMENTS
4.1.1 Fire System Improvements List
4.1.2 Parks System Improvements List
96 :ill Fire and Parks Impact Fees Update Rate Study I Attachments I 20
4.1 APPENDIX A: LIST OF SYSTEM IMPROVEMENTS
4.1.1 Fire System Improvements List
FIRE PROJECT NAME
COST
(2017$)
IMPACT FEE
ELIGIBLE
PROJECT
FUNDING
FROM IMPACT
FEES
% OF
PROJECT
FUNDED BY
IF
Relocate Fire Station 51
$12,509,000
Yes
$4,254,320
34%
Replace Fire Station 52
$17,652,000
Yes
$7,455,960
Replace Fire Station 54
$14,753,000 Yes
Fire Apparatus & Equipment
$29,932,500 Yes
42%
$7,081,440
48%
0
0%
Total
$74,846,000 4
$18,791,720
25%
Sources: City of Tukwila and Tukwila Fire Department, 2017; BERK Consulting, 201;
4.1.2 Parks System Improvements List
PARKS PROJECT NAME
COST
(2017$)
IMPACT FEE
ELIGIBLE
PROJECT
FUNDING
FROM IMPACT
FEES
% OF
PROJECT
FUNDED BY
IF
Park Acquisition
$2,200,000
Yes
$2,200,000
100%
Park Improvements
$1,838,000 Yes
$459,500
25%
Duwamish Hill Preserve
Tukwila Pond Trail & Boardwalk
$8,018,000 Yes
$2,004,000
25%
Tukwila South Trail
$7,250,000 Yes
$6,525,000 Yes
$5,437,500
75%
$4,893,750
Macadam Winter Garden & Wetland $1,450,000 Yes
Open Space Improvements $5,800,000 Yes
Tukwila Urban Center Pedestrian Bridge $10,741,000 Yes
Synthetic Turf Field $2,900,000 Yes
75%
$725,000
$4,350,000
$1,317,000
$ 2,175,000
50%
75°A)
12%
75%
Total
$46,722,000
9
$23,561,750
50%
Sources: City of Tukwila, 2017; BERK Consulting, 2017.
:SII I 21 97
4.2 APPENDIX B: VALUATION FOR FIRE AND PARKS
4.2.1 Fire
Exhibit 12. Summary of Fire Assets and Values
ASSET TYPE
NUMBER VALUE (2017$)
Apparatus
Land
45 vehicles and equipment, including 5 pumpers
4 Parcels
Fire Stations 4 Stations, 1 EOC
$8,224,500
$2,838,167
$46,800,328
$57,862,995
Exhibit 13. Fire Equipment and Apparatus
TOTAL
FIRE EQUIPMENT AND APPARATUS DESCRIPTION VALUE
(2017$)
Chevy Lumina sedan
$30,000
Ford Taurus sedan
$40,000
Ford Crown Victoria sedan
$55,000
Ford Expedition SUV $70,000
Ford Expedition SUV $42,322
International rescue truck $275,000
Darley pumper
Darley pumper
$700,000
$700,000
MCI Tow vehicle
$80,000
Quad Cab Pickup 4x4
$79,000
Ford Expedition SUV
Trailer, mass casualty
$65,000
$35,000
Trailer, mass casualty $35,000
Aerial ladder truck, Pierce $1,800,000
Pumper, Ferrara $700,000
Pumper, Ferrara
Pumper, Pierce
$700,000
Pumper, Pierce
$875,000
_.._.-----------
$875,000
Van, Chevy Astro
'/2 Ton Pickup, Chevy
3/4 Ton Pickup, Ford
3/4 Ton Pickup, Ford extended cab
'/2 Ton Pickup, extended cab
$30,000
$50,000
$60,000
$65,000
$80,000
Ford Expedition SUV
$ 80,000
Ford Expedition SUV
Trailer
Trailer, 32 FT
$ 80,000
$2,000
$25,500
98 •i,l Fire and Park Impact Fee Rate Study, 201 8 I Attachments
I22
Trailer, Strong Boy, Tria-axle $71,000
Trailer, Carnai, Rescue boat $1,500
Trailer, Utility $3,000
Trailer, Whiteman $10,000
Trailer, Haulmark $90,000
Trailer Cargomate $10,000
Utility, John Deere HPX Gater $12,000
Flatbed Ford Super duty $60,000
Forklift Hyster $20,000
Boat, rescue $30,000
Generator, trailer -mounted $25,000
Trailer, EZ Loader $10,000
Boat, Woolridge (50% Fire, 50% Police) $25,000
Boat, Woolridge (50% Fire, 50% Police) $25,000
Trailer, EZ Loader
Ford Escape SUV
$5,500
$30,000
Trailer, Cargomate
$10,000
Trailer, Cargomate
$10,000
Aid Car, Ford Rescue
$190,000
Total Apparatus Replacement Cost (2017$)
$8,224,500
Exhibit 14. Fire Land Values
FIRE LOT AGGREGATE LAND
STATION ADDRESS SQ. FT. VALUE/SQ. FT.
(2017$)
PROJECTED FIRE
LAND VALUE
(2017$)
Station 51
444 Andover Park E
Station 52
5900 S 147th St
Station 53
4202 S 115th St
Station 54
4237 S 144th St
81,000
$15.32
$1,241,182
50,530
1 1 1,064
38,860
$8.14
$7.76
$41 1,454
$862,121
$8.32 $323,411
Totals
281,454
$2,"838;167
Exhibit 15. Fire Station Values
EXISTING FIRE COST PER
STATION ADDRESS SQ. FT. SQ. FT.
(2017$)
PROJECTED
REPLACEMENT
COST FOR FIRE
STATIONS (2017$)
Station 51
Station 52
Station 53
444 Andover Park E
17,700
$1,048
$21,247,262
Station 54
EOC (Housed in Station 51)
5900 S 147th St
3,350 $1,171 $3,779,372
4202 5 115th St
14,000
$15,794,389
4237 S 144th St
444 Andover Park E
5,300 $1,165 $5,979,304
$1,350
Totals
40,350
$46,800,328
:111 Fire and Park Impact Fee Rate Study, 201 8 I Attachments
2399
4.2.2 Parks
Exhibit 16. Summary of Parks Assets and Values
ASSET TYPE VALUE (2017$)
Equipment and Investments
Land
$33,224,1 10
$74,675,648
otal $107,899,758
Exhibit 17. Parks Land Values
PARK NAME PARK SQ. FT.
AVERAGE LAND PROJECTED PARK
VALUE PER SQ. FT. LAND VALUE
57th Ave South Park 17,424 $5.05 $168,976
Cascade View Park
Crystal Springs Park
Hazelnut Park
Riverton Mini Park
..............
Tukwila Park
Bicentennial Park
Codiga Park
104,544
479,160
26,136
$12.08 _._. -_..._ ..............$1,204,125
$7.26 $3,502,305
$7.44 $211,610
4,356 $11.39 $53,156
278,784
$10.44 $2,950,349
56,628
$16.46 $995,237
291,852
$14.99 $4,479,299
Duwamish Hill Preserve 378,972 $13.40 $4,574,921
Fort Dent Park (Starfire Sports Complex) 2,234,628 $7.11 $17,300,293
lkawa Park (Japanese Garden) 8,712 $13.57 $133,423
Macadam Wetlands & Winter Garden 431,244 $7.60 $3,422,262
Tukwila Community Center 553,212 $13.00 $7,108,895
Tukwila Pond Park 513,480 $37.53 $19,269,943
Black River Lot 13,068 $6.19 $78,589
Christensen Road Property/Riverview
Plaza Riverfront 130,680 $17.30 $2,371,865
Green River Lot
4,356 $13.28 $65,665
Interurban Hill Lot 74,052
Southgate Park
$6.83 $587,357
474,804 $9.63 $4,666,669
Tukwila Hill 78,408 $6.84 $5861807
Tukwila Parkway 43,560 $15.17 $741,420
Wilcox Drive/Pamela Drive Open Space 30,492 $4.02 $202,482
Total
9,682,860 $74,675,648
1 00 Fire and Park Impact Fee Rate Study, 201 8 I Attachments I 24
CITY OF TUKWILA
FIRE IMPACT FEE SCHEDULE
Exhibit B
RESIDENTIAL - per dwelling unit
(a)
(b)
Single family
(d)
With fire sprinkler system installed
Multi -family
COMMERCIAL/NON-RESIDENTIAL
- per 1,000 square feet of development
(c)
(c)
(c)
(a)
(b)
(c)
(d)
(e)
(f)
Unadjusted Adjusted Fee FIRE
Fee fee (e) Reduction Impact
(e) (f) Fee
$ 2,786 $ 2,689 40% $ 1,671
$ 1,571
$ 3,208 $ 3,124 40% $ 1,925
Retail $ 3,120 $ 3,037 40% $ 1,872
Office $ 1,220 $ 1,145 40% $ 732
Industrial/manufacturing $ 259 $ 218 40% $ 156
Attached accessory dwelling units are exempt from impact fees.
A structure with more than two dwelling units.
See the more detailed land use descriptions in the Land Use Categories document.
6% discount for single family units with fire sprinkler system installed representing the portion of all
incidents that were fire only - as opposed to emergency medical incidents. Per 16.26.120, B. 9. of the
Tukwila Municipal Code, "A fee payer installing a residential fire sprinkler system in a single-family
home shall not be required to pay the fire operations portion of the impact fee."
From the "Tukwila Fire and Park Impact Fees Rate Study, 2018".
Fee reduction to retain economic competitiveness.
101
102
NOTE: Shaded text on Page 8 reflects the additional text deleted
per request at the 4-23-18 Committee of the Whole meeting.
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, REPEALING ORDINANCE NOS.
2485 AND 2366, AS CODIFIED IN TUKWILA MUNICIPAL
CODE CHAPTER 16.28; REPEALING ORDINANCE NO. 2521
§7, 8 AND 9; REENACTING TMC CHAPTER 16.28, "PARKS
IMPACT FEES," TO AMEND THE PROCESS FOR IMPOSING
AND ADMINISTERING PARKS IMPACT FEES TO BETTER
ADDRESS THE NATURE OF DEVELOPMENT ACTIVITY IN
TUKWILA; ADDING REGULATIONS RELATING TO ANNUAL
PARKS IMPACT FEE UPDATES; PROVIDING FOR
SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the City Council adopted Ordinance No. 2366 on March 5, 2012;
Ordinance No. 2485 on October 19, 2015; and Ordinance No. 2521 on December 5, 2016,
all related to impact fees; and
WHEREAS the City may periodically update its impact fee schedules to reflect
changes in the cost of completing planned improvements and the fair share contribution
applicable to new growth; and
WHEREAS, on April 23, 2018, the Tukwila City Council, following adequate public
notice, held a public hearing on the draft ordinance;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Repealer. Ordinance Nos. 2485 and 2366 are hereby repealed in their
entirety.
Section 2. Repealer. Ordinance No. 2521, §7, 8 and 9 is hereby repealed, these
sections were codified as follows:
TMC Section 16.28.030, "Definitions"
TMC Section 16.28.120, "Exemptions"
TMC Section 16.28.125, "Residential Impact Fee Deferral"
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Section 3. TMC Chapter 16.28 Reenacted. Tukwila Municipal Code (TMC) Chapter
16.28 is hereby reenacted to read as follows:
CHAPTER 16.28
PARKS IMPACT FEES
Sections:
16.28.010 Authority and Purpose
16.28.020 Findings
16.28.030 Definitions
16.28.040 Parks Impact Fee Assessment
16.28.050 Use of Parks Impact Fees
16.28.060 Parks Impact Fee Capital Facilities Plan
16.28.070 Parks Impact Fee Formula
16.28.080 Annual Parks Impact Fee Updates
16.28.090 Individual Projects Parks Impact Fee Adjustments
16.28.100 Credits
16.28.110 Appeals
16.28.120 Exemptions
16.28.125 Residential Impact Fee Deferral
16.28.130 Refunds
16.28.140 Authority Unimpaired
Section 4. TMC Section 16.28.010 is hereby reenacted to read as follows:
16.28.010 Authority and Purpose
A. Authority. The City of Tukwila's impact fee financing program has been
developed pursuant to the City of Tukwila's policy powers, the Growth Management Act
as codified in Chapter 36.70A of the Revised Code of Washington (RCW).
B. Purpose. The purpose of the financing plan is to:
1. Develop a program consistent with Tukwila's Parks and Recreation
Department Capital Facilities Plan for joint public and private financing of public parks
facilities and services necessitated in whole or in part by development within the City of
Tukwila;
2. Create a mechanism to charge and collect fees to ensure that development
bears its proportionate share of the capital costs of public parks facilities necessitated by
development; and
3. Ensure fair collection and administration of such parks impact fees.
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Section 5. TMC Section 16.28.020 is hereby reenacted to read as follows:
16.28.020 Findings
The City Council finds and determines that growth and development in the City create
additional demand and need for public parks facilities in the City, and the City Council
finds that growth and development should pay its proportionate share of the costs of the
facilities needed to serve the growth and development in the City. Therefore, pursuant to
RCW 36.70A and RCW 82.02.050 through 82.02.100, which authorize the City to impose
and collect impact fees to fund public facilities that serve growth, the City Council adopts
this ordinance to impose parks impact fees for parks services. It is the Council's intent
that the provisions of this ordinance be liberally construed in establishing the parks impact
fee program.
Section 6. TMC Section 16.28.030 is hereby reenacted to read as follows:
16.28.030 Definitions
Terms or words not defined herein shall be defined pursuant to RCW 82.02.090 when
given their usual and customary meaning. For the purposes of this ordinance, unless the
context or subject matter clearly requires otherwise, the words or phrases defined in this
section shall have the following meanings:
1. "Accessory residential structure" means a structure that is incidental and
subordinate to the principal residence on the property and is physically detached to the
principal residence, but does not include accessory dwelling units. For example, a
detached garage or storage shed for garden tools are considered accessory residential
structures.
2. "Accessory dwelling unit (ADU)" means a dwelling unit that is within or
attached to a single-family dwelling or in a detached building on the same lot as the
primary single-family dwelling. An ADU is distinguishable from a duplex by being clearly
subordinate to the primary dwelling unit, both in use and appearance.
3. "Building permit" means an official document or certification of the City of
Tukwila issued by the City's building official which authorizes the construction, alteration,
enlargement, conversion, reconstruction, remodeling, rehabilitation, erection, placement,
demolition, moving, or repair of a building or structure.
4. "City" means the City of Tukwila, Washington, County of King.
5. "Development activity" means any construction, reconstruction, or
expansion of a building, structure, or use, or any changes in use of a building or structure,
or any changes in the use of land, requiring development approval.
6. "Development approval" means any written authorization from the City,
which authorizes the commencement of the "development activity.".
7. "Encumber" means to reserve, set aside, or earmark the parks impact fees
in order to pay for commitments, contractual obligations, or other liabilities incurred for
the provision of parks services.
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8. "Fee payer" is a person, corporation, partnership, an incorporated
association or governmental agency, municipality, or similar entity commencing a land
development activity that requires a building permit and creates a demand for additional
parks capital facilities.
9. "Impact fee" means the payment of money imposed by the City on
development activity pursuant to this ordinance as a condition of granting development
approval in order to pay for the parks facilities needed to serve growth and development
that is a proportionate share of the cost of parks capital facilities used for facilities that
reasonably benefit development. Impact fees do not include reasonable permit fees,
application fees, administrative fees for collecting and handling parks impact fees, or the
cost of reviewing independent fee calculations.
10. "Low-income housing" means housing where monthly costs, including
utilities other than telephone, are no greater than 30% of the resident's household monthly
income and where household monthly income is 80% or less of the King County Median
family income adjusted for family size as reported by the U.S. Department of Housing and
Urban Development.
11. "Owner" means the owner of record of real property, as found in the records
of King County, Washington, or a person with an unrestricted written option to purchase
property; provided, that if the real property is being purchased under a recorded real
estate contract, the purchaser shall be considered the owner of the property.
12. "Parks facilities" means those capital facilities identified as park and
recreational facilities in the City's Capital Facilities Plan.
13. "Proportionate share" means that portion of the cost for parks facility
improvements that are reasonably related to the service demands and needs of
development.
Section 7. TMC Section 16.28.040 is hereby reenacted to read as follows:
16.28.040 Parks Impact Fee Assessment
A. The City shall collect parks impact fees from applicants seeking development
approvals from the City for any development activity in the City for which building permits
are required, effective January 1, 2009, consistent with the provisions of this ordinance.
B. Parks impact fees shall be assessed at the time of a technically -complete
building permit application that complies with the City's zoning ordinances and building
and development codes. Parks impact fees shall be collected from the fee payer at the
time the building permit is issued.
C. Except if otherwise exempt, the City shall not issue the required building permit
unless or until the parks impact fees are paid.
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Section 8. TMC Section 16.28.050 is hereby reenacted to read as follows:
16.28.050 Use of Parks Impact Fees
A. Pursuant to this ordinance, parks impact fees shall be used for parks facilities
that will reasonably benefit growth and development, and only for park facilities addressed
by the City's Capital Facilities Element of the Comprehensive Plan.
B. Fees shall not be used to make up deficiencies in City facilities serving an
existing development.
C. Fees shall not be used for maintenance and operations, including personnel.
D. Parks impact fees shall be used for but not limited to land acquisition, site
improvements, engineering and architectural services, permitting, financing,
administrative expenses and applicable mitigation costs, and capital equipment
pertaining to parks facilities.
E. Parks impact fees may also be used to recoup public improvement costs incurred
by the City to the extent that growth and development will be served by the previously
constructed improvement.
F. In the event bonds or similar debt instruments are or have been issued for parks
facility improvements, impact fees may be used to pay the principal and interest on such
bonds.
Section 9. TMC Section 16.28.060 is hereby reenacted to read as follows:
16.28.060 Parks Impact Fee Capital Facilities Plan
In order to collect parks impact fees, the City must first adopt a parks capital facilities
plan as an element of the City's Comprehensive Plan. The City's Capital Facilities Plan
for parks services shall consist of the following elements:
1. The City's capacity over the next six years, based on an inventory of the
City's parks facilities both existing and under construction;
2. The forecast of future needs for parks facilities based upon the City's
population projections;
3. A six-year financial plan component, updated as necessary, to maintain at
least a six-year forecast for financing needed within projected funding levels;
4. Application of the formula set forth in this ordinance based upon the
information in the capital facilities plan; and
5. City Council Action. No new or revised impact fee shall be effective until
adopted by the City Council following a duly advertised public hearing to consider the
City's Capital Facilities Plan or plan update, except for fees adjusted through the annual
update process outlined in TMC Section 16.28.080.
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Section 10. TMC Section 16.28.070 is hereby reenacted, thereby eliminating Figure
16-3, "2008 Tukwila Parks Impact Fees Calculation," and Figure 16-4, "Tukwila Parks
Capital Facilities List," and shall read as follows:
16.28.070 Parks Impact Fee Formula
A. The impact fee formula is based on the assumptions found in "Tukwila Fire and
Parks Impact Fee Rate Study, 2018," Exhibit A attached to the ordinance and by this
reference fully incorporated herein. A fee schedule is codified as Figure 16-1, Fee
Schedule, attached hereto as Exhibit B.
B. Each development shall mitigate its impacts on the City's parks facilities by
payment of a fee that is based on the type of land use of the development, and
proportionate to the cost of the parks facility improvements necessary to serve the needs
of growth. For residential development, fee amount is based on number of units; for
commercial development, fee amount is based on square footage of the development.
C. Applications for a change of use shall receive credit based on the existing use.
This credit is calculated by deducting the fee amount of the existing use from the fee of
the proposed use.
Section 11. TMC Section 16.28.080, "Annual Parks Impact Fee Updates," is hereby
established to read as follows:
16.28.080 Annual Parks Impact Fee Updates
Park impact fee rates shall be updated annually using the following procedures:
1. The Director of Parks and Recreation ("Director") shall use the Construction
Cost Index for Seattle (June -June) published by the Engineering News Record to
calculate annual inflation adjustments in the impact fee rates. The parks impact fees shall
not be adjusted for inflation should the index remain unchanged.
2. The impact fee rates, as updated annually per TMC Section 16.28.080(1),
shall be effective January 1, 2019, and on January 1 of each year thereafter, and a copy
shall be provided to the City Council.
Section 12. TMC Section 16.28.090 is hereby reenacted to read as follows:
16.28.090 Individual Project Parks Impact Fee Adjustments
A. The City may adjust a parks impact fee at the time the fee is imposed in order to
consider unusual circumstances in specific cases to ensure that impact fees are imposed
fairly.
B. In calculating the fee imposed on a particular development, the City shall permit
consideration of studies and data submitted by a developer in order to adjust the amount
of the fee. The developer shall submit an independent fee calculation study to the Director
of Parks and Recreation, who shall review the study to determine that the study:
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1. Is based on accepted impact fee assessment practices and methodologies;
2. Uses acceptable data sources and the data used is comparable with the
uses and intensities planned for the proposed development activity;
3. Complies with the applicable state laws governing impact fees;
4. Is prepared and documented by professionals who are mutually agreeable
to the City and the developer and who are qualified in their respective fields; and
5. Shows the basis upon which the independent fee calculation was made.
C. In reviewing the study, the Director of Parks and Recreation may require the
developer to submit additional or different documentation. If an acceptable study is
presented, the Director may adjust the fee for the particular development activity. The
Director shall consider the documentation submitted by the applicant, but is not required
to accept such documentation that the Director reasonably deems to be inaccurate or
unreliable.
D. A developer requesting an adjustment or independent fee calculation may pay
the impact fees imposed by this ordinance in order to obtain a building permit while the
City determines whether to partially reimburse the developer by making an adjustment or
by accepting the independent fee calculation.
Section 13. TMC Section 16.28.100 is hereby reenacted to read as follows:
16.28.100 Credits
In computing the fee applicable to a given development, credit shall be given for the
fair market value measured at the time of dedication, for any dedication of land for
improvements to, or new construction of, any parks facilities that are identified in the
Capital Facilities Element and that are required by the City as a condition of approving
the development activity.
Section 14. TMC Section 16.28.110 is hereby reenacted to read as follows:
16.28.110 Appeals
A. Any fee payer may pay the impact fees imposed by this ordinance under protest
in order to obtain a building permit.
B. Appeals regarding parks impact fees imposed on any development activity may
only be submitted by the fee payer of the property where such development activity will
occur. No appeal shall be permitted unless and until the impact fee at issue has been
paid.
C. Determinations by the City staff with respect to the applicability of parks impact
fees to a given development activity, or the availability of a credit, can be appealed to the
City's Hearing Examiner pursuant to this section.
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D. An appeal shall be filed within 10 working days of payment of the impact fees
under protest or within 10 working days of the City's issuance of a written determination
of a credit or exemption decision by filing with the City Clerk a notice of appeal giving the
reasons for the appeal and paying the accompanying appeal fee as set forth in the
existing fee schedule for land use decisions.
Section 15. TMC Section 16.28.120 is hereby reenacted to read as follows:
16.28.120 Exemptions
A. The parks impact fees are generated from the formula for calculating the fees as
set forth in this chapter. The amount of the impact fees is determined by the information
contained in the adopted parks master plan and related documents, as appended to the
City's Comprehensive Plan. All development activity located within the City shall be
charged a parks impact fee; provided, that the following exemptions shall apply.
B. The following shall be exempt from parks impact fees:
1. Replacement of a structure with a new structure having the same use, at the
same site, and with the same gross floor area, when such replacement is within 12
months of demolition or destruction of the previous structure.
2. Alteration, expansion, or remodeling of an existing dwelling or structure
where no new units are created and the use is not changed.
3. Construction of an accessory residential structure.
4. Miscellaneous improvements including, but not limited to, fences, walls,
swimming pools, and signs that do not create an increase in demand for parks services.
5. Demolition of or moving an existing structure within the City from one site to
another.
6. Parks impact fees for the construction of low-income housing may be
reduced c t th^ d:o *: . , of tho DxI,c or,' Roc:-cot:or. Doctor when requested by the
property owner in writing prior to permit submittal and subject to the following:
a. The property owner must submit a fiscal impact analysis of how a
reduction in impact fees for the project would contribute to the creation of low-income
housing; and
b. The property owner must record a covenant per RCW 82.02.060(3) that
prohibits using the property for any purpose other than for low-income housing at the
original income limits for a period of at least 10 years. At a minimum, the covenant must
address price restrictions and household income limits for the low-income housing, and
that if the property is converted to a use other than low income housing within 10 years,
the property owner must pay the City the applicable impact fees in effect at the time of
conversion.
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c. Should the property owner satisfy the criteria in TMC Section
16.28.120.B.6., a and b, the fees will be reduced, based on the following table:
Unit Size Affordability Target 1 Fee Reduction
2 or more bedrooms
2 or more bedrooms
Any size
80% 2 40%
60% 2 60%
50% 2 80%
1 — Units to be sold or rented to a person or household whose monthly
housing costs, including utilities other than telephone, do not exceed
30% of the household's monthly income.
2 — Percentage of King County Median family income adjusted for family
size as reported by the U.S. Department of Housing and Urban
Development.
7. Change of Use. A development permit for a change of use that has less
impact than the existing use shall not be assessed a parks impact fee.
8. A fee payer required to pay for system improvements pursuant to RCW
43.21 C.060 shall not be required to pay an impact fee for the same improvements under
this ordinance.
Section 16. TMC Section 16.28.125 is hereby reenacted to read as follows:
16.28.125 Residential Impact Fee Deferral
A. Applicability.
1. The provisions of this section shall apply to all impact fees established and
adopted by the City pursuant to Chapter 82.02 RCW, including parks impact fees
assessed under Tukwila Municipal Code Chapter 16.28.
2. Subject to the limitations imposed in the Tukwila Municipal Code, the
provisions of this section shall apply to all building permit applications for single-family
detached and single-family attached residential construction. For the purposes of this
section, an "applicant" includes an entity that controls the named applicant, is controlled
by the named applicant, or is under common control with the named applicant.
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B. Impact Fee Deferral.
1. Deferral Request. Applicants for single-family attached or single-family
detached residential building permits may request to defer payment of required impact
fees until the sooner of:
a. final inspection; or
b. the closing of the first sale of the property occurring after the issuance
of the applicable building permit;
which request shall be granted so long as the requirements of this section are
satisfied.
2. Method of Request. A request for impact fee deferral shall be submitted at
the time of preliminary plat application (for platted development) or building permit
application (for non -platted development) in writing on a form or forms provided by the
City, along with payment of the applicable application or permit fees.
3. Calculation of Impact Fees. The amount of impact fees to be deferred under
this section shall be determined as of the date the request for deferral is submitted.
C. Deferral Term. The term of an impact fee deferral granted under this section
may not exceed 18 months from the date the building permit is issued ("Deferral Term").
If the condition triggering payment of the deferred impact fees does not occur prior to the
expiration of the Deferral Term, then full payment of the impact fees shall be due on the
last date of the Deferral Term.
D. Deferred Impact Fee Lien.
1. Applicant's Duty to Record Lien. An applicant requesting a deferral under
this section must grant and record a deferred impact fee lien, in an amount equal to the
deferred impact fees, against the property in favor of the City in accordance with the
requirements of RCW 82.02.050(3)(c).
2. Satisfaction of Lien. Upon receipt of final payment of all deferred impact fees
for the property, the City shall execute a release of deferred impact fee lien for the
property. The property owner at the time of the release is responsible, at his or her own
expense, for recording the lien release.
E. Limitation on Deferrals. Each applicant for a single-family residential
construction permit, in accordance with his or her contractor registration number or other
unique identification number, is entitled to annually receive deferrals for the first 20 single-
family residential construction building permits.
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Section 17. TMC Section 16.28.130 is hereby reenacted to read as follows:
16.28.130 Refunds
A. If the City fails to expend or encumber the impact fees within 10 years from the
date the fees were paid, unless extraordinary, compelling reasons exist for fees to be held
longer than 10 years, the current owner of the property on which the impact fees were
paid may receive a refund of such fees. Such extraordinary or compelling reasons shall
be identified in written findings by the City Council.
B. The City shall notify potential claimants by first class mail that they are entitled to
a refund. In determining whether impact fees have been expended or encumbered,
impact fees shall be considered expended or encumbered on a first -in, first -out basis.
C. Owners seeking a refund must submit a written request for a refund of the fees
to the City within one year of the date the right to claim a refund arises or notice is given,
whichever comes later.
D. Any impact fees for which no application has been made within the one-year
period shall be retained by the City and expended on appropriate parks facilities.
E. Refunds of impact fees shall include any interest earned on the impact fees by
the City.
Section 18. TMC Section 16.28.140 is hereby reenacted to read as follows:
16.28.140 Authority Unimpaired
Nothing in this ordinance shall preclude the City from requiring the fee payer to
mitigate adverse environmental effects of a specific development pursuant to the State
Environmental Policy Act, Chapters 43.21C RCW and/or Chapter 58.17 RCW, governing
plats and subdivisions, provided that the exercise of this authority is consistent with
Chapters 43.21C and 82.02 RCW.
Section 19. Corrections by City Clerk or Code Reviser. Upon approval of the
City Attorney, the City Clerk and the code reviser are authorized to make necessary
corrections to this ordinance, including the correction of clerical errors; references to other
local, state or federal laws, codes, rules, or regulations; or ordinance numbering and
section/subsection numbering.
Section 20. Severability. If any section, subsection, paragraph, sentence, clause or
phrase of this ordinance or its application to any person or situation should be held to be
invalid or unconstitutional for any reason by a court of competent jurisdiction, such
invalidity or unconstitutionality shall not affect the validity or constitutionality of the
remaining portions of this ordinance or its application to any other person or situation.
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Section 21. Effective Date. This ordinance or a summary thereof shall be published
in the official newspaper of the City, and shall take effect and be in full force five days
after passage and publication as provided by law.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this day of , 2018.
ATTEST/AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk
APPROVED AS TO FORM BY:
Rachel B. Turpin, City Attorney
Allan Ekberg, Mayor
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
Attachments: Exhibit A — Tukwila Fire and Parks Impact Fee Rate Study, 2018
Exhibit B — Fee Schedule
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Exhibit A
Tukwila
Fire and Park Impact Fee Rate Study, 201 8
Rate Study to Update Tukwila's Fire and Parks Impact Fees
Prepared for:
The City of Tukwila
Prepared by:
BERK Consulting, Inc.
:III BERK
Date:
April 2018
I.
• Ill Fire and Parks Impact Fees Update Rate Study 1 Introduction
1 115
Contents
1 Introduction 3
1.1 Purpose 3
1.1.1 Impact Fee Definition 3
1.1.2 Requirements for Impact Fee Rate Calculation 5
2 Fee Calculations 5
2.1 Anticipated Growth 5
2.1.1 Residential: Population, Housing, and Household Size 6
2.1.2 Commercial: Employment 7
2.1.3 Funding Other than Impact Fees 7
2.1.4 Level of Service and Methodology 7
2.1.5 Capital Plans 11
2.1.6 Identified Capital Projects 11
2.1 .7 Future Need 12
2.1 .8 Service Areas 13
2.1 .9 Unadjusted Rate Schedules 13
2.1.10 Proportionate Share 15
2.1.1 1 Adjusted Rate Schedule 16
3 Plan Amendments .. 19
3.1 Financial Planning Model and Capital Improvement Program 19
3.2 Tukwila Parks, Recreation and Open Space Plan 19
4 Attachments 20
4.1 Appendix A: List of System Improvements 21
4.1.1 Fire System Improvements List 21
4.1.2 Parks System Improvements List 21
4.2 Appendix B: System Valuation for Fire and Parks 22
1160
i,I Fire and Parks Impact Fees Update Rate Study 1 Introduction
2
1 Introduction
1.1 PURPOSE
The City of Tukwila enacted Growth Management Act impact fees in 2008 in order to fund growth -driven
needs in fire and emergency services and recreation, parks, and open space. In 2017, the City engaged
BERK Consulting to update these rates to incorporate current growth projections, to respond to newly
adopted fire and parks capital needs, and to address perceived shortcomings in the 2008 fee structure.
This study outlines the purpose and requirements for impact fees, documents the technical assumptions and
methodology for fee calculation, presents the findings from these calculations, and includes proposed
amendments to planning documents and an updated capital projects list.
1.1.1 Impact Fee Definition
Statutory
Growth Management Act impact fees are those fees charged by a local government on new development
to recover a portion of the cost of capital facility improvements needed to serve that new development.
Specifically, the Washington State Legislature outlined the intent of local impact fees in RCW 82.02.050:
(1) It is the intent of the legislature:
(a) To ensure that adequate facilities are available to serve new growth and development;
(b) To promote orderly growth and development by establishing standards by which counties,
cities, and towns may require, by ordinance, that new growth and development pay a
proportionate share of the cost of new facilities needed to serve new growth and
development; and
(c) To ensure that impact fees are imposed through established procedures and criteria so
that specific developments do not pay arbitrary fees or duplicative fees for the same
impact.
(2) Counties, cities, and towns ... are authorized to impose impact fees on development activity
as part of the financing for public facilities, provided that the financing for system
improvements to serve new development must provide for a balance between impact fees and
other sources of public funds and cannot rely solely on impact fees.
Impact fees may be charged to help pay for: public transportation and road facilities; fire protection
facilities; schools; and public parks, open space, and recreation facilities. Local governments are authorized
to charge fees only for system improvements that are reasonably related to the new development, do not
exceed a proportionate share of the costs of necessary system improvements, and are only used for system
improvements that will reasonably benefit the new development (RCW 82.02.050(3)). In addition, cities'
"financing for system improvements to serve new development must provide for a balance between impact
fees and other sources of public funds" — i.e., impact fees cannot be the sole source of funding for system
improvements that address growth impacts.
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1 3 117
According to the provisions of RCW 82.02.060, impact fees must be adjusted for other revenue sources
that are paid by development, if such payments are earmarked or proratable to particular system
improvements. Likewise, the City must provide impact fee credit if the developer dedicates land or
improvements identified in the City's adopted Capital Facilities Plan and such construction is required as a
condition of development approval. Collected impact fees may only be spent on public facilities identified
in a capital facilities plan and may only be spent on capital costs; they may not be used to pay for
operating expenses or maintenance activities. (RCW82.02.050(4)).
Potential Deficiencies
Based on RCW 82.02.050(4), the capital facilities plan must identify "[d]eficiencies in public facilities
serving existing development and the means by which existing deficiencies will be eliminated within a
reasonable period of time," and must distinguish such deficiencies from "[a]dditional demands placed on
existing public facilities by new development."
The extent to which deficiencies exist is determined by the level of service (LOS) standard that the City uses
to measure the impact created by development.
Fire
As part of developing the 2016 Public Safety Plan, the City conducted a Facilities Needs Assessment that
considered the state of the City's four fire stations, both in their ability to respond to current needs and
anticipated future growth. That assessment found that all four stations are undersized and three have
significant deficiencies (Investing in Tukwila, 2015-12-14, p 1 1 ).
However, those three stations with deficiencies are being relocated or replaced with facilities that not only
address existing deficiencies but also plan for additional future growth. For example, capacity for
additional apparatus bays were added to the plans for Stations 51 and 54 "to accommodate future
population growth" (City of Tukwila, "Public Safety Plan Fire Station Programming and Budget
Implications", Information Memo, 2017-06-08, p 93 of Council Agenda Synopsis for Tukwila City Council
Meeting of 2017-06-1 2). Only those portions of the plans to relocate and/or replace stations, apparatus,
and equipment were considered in this study.
Parks
In the City of Tukwila's 2014 Parks, Recreation and Open Space Plan, 10 service access gaps were
identified throughout the City (Tukwila PROS Plan: Parks and Recreation Needs Analysis, p 9). These gaps
are based on a Level of Service standard that all residents and visitors should be within 1/4 to 1/2 miles of
a City -owned park (Needs Analysis, p 7). In compliance with RCW 82.02.050, these 10 gaps are not
included in the capital projects used to calculate impact fees in this study. The capital projects used in this
study are described in 2.1.6 Identified Capital Projects on page 11.
Project Eligibility
Impact fee legislation requires that impact fees only be used for system improvements that benefit the new
development and relate to the demand from new development. To the extent these projects extend fire
service and parks capacity, the growth -related portion of capital project costs can be funded by impact
fees. RCW 82.02.050(3) specifies that impact fees:
118 i• n! Fire and Parks Impact Fees Update Rate Study 1 Introduction
4
(a) Shall only be imposed for system improvements that are reasonably related to the new
development;
(b) Shall not exceed a proportionate share of the costs of system improvements that are
reasonably related to the new development; and
(c) Shall be used for system improvements that will reasonably benefit the new development.
Examples of the types of Tukwila Fire Department and Tukwila Parks and Recreation projects that are
impact -fee eligible include building additional square footage to accommodate future additional bays to
planned fire stations, new fire equipment, development of the Tukwila Pond Trail and Boardwalk, installing
artificial turf to athletic fields to allow increased hours of use. A list of the specific projects that could support
growth is found in Appendix A.
1.1.2 Requirements for Impact Fee Rate Calculation
Impact fee must be assessed in accordance with the requirements of RCW 82.02 subsections 050 through
090. The schedule must be based on a formula or consistent method (RCW 82.02.060(1)). The fees must
be adjusted for the share of future taxes or other available funding sources. The means by which the
proportionate share reduction is calculated is guided by RCW 82.02.060:
(1) ...In determining proportionate share, the formula or other method of calculating impact fees
shall incorporate, among other things, the following:
(a) The cost of public facilities necessitated by new development;
(b) An adjustment to the cost of the public facilities for past or future payments made or
reasonably anticipated to be made by new development to pay for particular system
improvements in the form of user fees, debt service payments, taxes, or other payments
earmarked for or proratable to the particular system improvement;
(c) The availability of other means of funding public facility improvements;
(d) The cost of existing public facilities improvements; and
(e) The methods by which public facilities improvements were financed.
2 Fee Calculations
2.1 ANTICIPATED GROWTH
Based the available capital project lists, demographic projections, and 10 -year expenditure window for
collected impact fees, this study incorporates growth for the 10 -year period between 201 8 and 2027.
Additional consideration was made for the following period within the City's 20 -year planning period of
the Comprehensive Plan, 2028-2031 or later. As the City identifies capital projects in the later part of the
planning period window, the City will update the rate schedule accordingly.
The City of Tukwila provided employment and household growth estimates for 2010-2030 consistent with
the City of Tukwila assumptions for its long-range growth in consultation with PSRC. BERK incorporated
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employment, population, household size, and housing unit data from the Office of Financial Management
(OFM), Puget Sound Regional Council (PSRC), U.S. Census Bureau's American Community Survey (ACS), the
King County Countywide Planning Policies, and the City of Tukwila Comprehensive Plan. Using linear
interpolation to adapt the twenty-year City estimates to the 10 -year impact fee timeline, BERK found
annual expected growth in employment and residential figures for population, housing, and household size.
These results are split between commercial employees and residents below.
2.1 .1 Residential: Population, Housing, and Household Size
The City of Tukwila provided internal estimates of growth in housing units. BERK calculated City of Tukwila
resident population by applying PSRC household size estimates to the City's housing unit estimates. These
projections assume a linear growth trend, which is different from what the City will actually experience as
projects tend to get built during economic upturns and construction slows during recessions and economic
downturns.
Exhibit 1 shows household size, housing units, and population projections. Both PSRC and the U.S. Census
Bureau's ACS produce average household sizes for the City of Tukwila. The ACS estimates include a greater
level of detail of the estimated population residing in different housing types, but the PSRC figures more
closely align with the OFM population estimates prepared for counties and cities planning under the Growth
Management Act. Generally, the PSRC figures are used in this study except when a greater level of detail
is needed by housing type, in which case ACS estimates are used.
There are some small discrepancies between housing targets. The 201 2 King County Countywide Planning
Policies set growth targets for the City of Tukwila of 4,800 new housing units between 2006 and 2031.
These targets were updated in the King County Buildable Lands Report 2014, where the 2031 housing unit
target was adjusted to 4,773 more units by 2031 based on a base year of 2012 and accounting for
residential building permits. The City of Tukwila Comprehensive Plan contains a 2031 housing target of
4,800 housing units (p 3-5). This analysis assumes an additional 4,773 units to be added between 2012
and 2031 given the updated status of the target. Using linear extrapolation between 2017 and 2031
results in a target of 3,108 new units by 2027.
Exhibit 1. Projected Household Size, 2017 and 2018-2027
YEAR
HOUSEHOLD SIZE HOUSING UNITS POPULATION
2017
2.51
7,833
19,660
2018
2.44
8,085
19,695
2027 2.27 10,749 24,367
2018-2027 Change
2,916 4,707
Notes: PSRC provides estimates for the average household size for 2025, 2030, 2035, and 2040. BERK used linear
extrapolation between these years to estimate the expected annual household size.
Sources: OFM; 2017; City of Tukwila, 2017: PSRC, 2008-2017; BERK Consulting, 2017.
The King County Countywide Planning Policies set growth targets for the City of Tukwila that represent a
40% increase in housing units by the end of 2027.
120. se 111 Fire and Parks Impact Fees Update Rate Study 1 Fee Calculations
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6,269
The King County Countywide Planning Policies do not differentiate between housing types in growth targets.
To find the expected breakdown of single family and multifamily, BERK used the historic housing type
estimates from OFM's Postcensal Estimates of Housing Units reports to find the expected change in single
family/multifamily. Exhibit 2 shows projected housing unit growth by type.
Exhibit 2. Projected Change in Housing Units by Type, 2018-2027
HOUSING TYPE UNITS
Single Family
1,412
Multifamily
2018-2027 Change
1,504
2,916
Note: OFM includes three categories — Single Family, Multifamily, and Mobile Homes/Specials; for this analysis, Mobile
Homes/Specials were included in Single Family.
Sources: City of Tukwila, 2017; ACS, 201 1-2015; BERK Consulting, 2017.
2.1.2 Commercial: Employment
The City of Tukwila provided estimates of employment growth for 201 3-2030, which BERK interpolated
using PSRC's most recent 2015 employment estimates to fit the 2018-2027 impact fee timeline. Employment
projections for 201 8-2027 are shown in Exhibit 3 below.
Exhibit 3. Projected Employment, 2013-2030
YEAR EMPLOYMENT
2013
2017
2018
2027
45,098
50,330
50,924
56,599
2018-2027 Change
Sources: City of Tukwila, 2017; PSRC, 2008-2015; BERK Consulting, 2017.
While not as large of an increase as is estimated for housing, the PSRC estimates suggests a significant
increase in employees of 12.5% over a ten-year period.
2.1.3 Funding Other than Impact Fees
BERK used historic budget actuals provided by the City to find the expected share of funding related to
growth — please see 2.1.10 Proportionate Share on page 15.
2.1.4 Level of Service and Methodolog y
To collect impact fees for parks, the City of Tukwila has identified parks facilities and services necessary
to support growth. By law, these projects must be addressed in a capital facilities plan (RCW
82.02.050(4)). The Growth Management Hearing Board concluded in McVittie 1999 that local
governments need a locally -established minimum standard to provide the basis for objective measurement
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of need for those projects necessary to support growth (McVittie, 99-3-001�c, FDO, at 25), or a Level of
Service (LOS) standard.
The City of Tukwila created five land use categories for determining Fire and Parks Impact Fees. These five
categories are:
• Residential: Single Family
• Residential: Multi -Family
• Commercial: Retail
• Commercial: Office
• Commercial: Industrial
Tukwila Fire Department uses a response time approach as a Level of Service standard. A response time
LOS standard is included in both the 2008 Tukwila Fire Department Comprehensive Master Plan and the
2017 City of Tukwila Fire Station Location Study. The existing system investment is what the City has
determined is necessary to maintain their identified LOS standard for the current population.
In order to maintain this standard, the Fire Department needs to add capacity to respond to development
driven increases in fire service incidents. To determine the cost of the additional needed capacity on a per
residential unit and per commercial square foot basis, BERK estimated the 2017 replacement cost of the
Tukwila Fire Department's system divided by the number of incidents per development type. This created
a cost per incident. Combining the average number of incidents per development type with the cost per
incident produced a cost per unit. Each step is described below.
To find the 2017 replacement cost, BERK estimated the cost of the land, facilities, and
equipment/apparatus. The methodology for each is described separately.
Land: To determine the replacement cost of the Tukwila Fire Department's land, BERK used GIS and King
County Assessor data to find the average land value within one-quarter mile of each the four current
Tukwila Fire Department stations. These land values ranged from $8-$15 per square foot; by multiplying
the surrounding aggregate land value per square foot by the fire lot square feet, BERK estimated the land
values for each of the four fire station parcels.
Facilities: The City recently received updated cost estimates for replacing and/or relocating three of the
four fire stations (stations 51, 52, and 54). BERK generated a station -level cost per square foot by dividing
the estimated project cost by the proposed square footage. The existing station sizes were multiplied by
the cost per square foot to find a replacement cost for the stations as they exist today. The cost of the
Tukwila Emergency Operations Center (EOC) was separated from station 51, where it is currently housed,
and brought out as a separate project as part of the planned Tukwila Justice Center, which will include the
EOC.
Equipment and Apparatus: Using a combination of data from the 2008 Tukwila Fire Department
Comprehensive Master Plan, City financial records of fire capital investments from 2008-2017, and the
City's fleet services replacement schedule for fire equipment and apparatus, an estimate of the
replacement costs for the City's fire equipment and apparatus inventory was calculated.
Adding these three figures together, BERK estimates that the 2017 total replacement value of Tukwila
Fire Department System is estimated to be approximately $51.0M; please see Exhibit 4 for a
1221. 111 Fire and Parks Impact Fees Update Rate Study I Fee Calculations
8
breakdown by investment type. For the complete inventory valuation, see Error! Reference source not
found..
Exhibit 4. Tukwila Fire Department System Replacement Cost, 2017
SYSTEM INVESTMENT TYPE TOTAL VALUE (2017$)
Land
Stations
Equipment and Apparatus
Total
$2,838,000
$46,800,000
$8,225,000
$57,863,000
Sources: Tukwila Fire Department, 2008, City of Tukwila. 2008-2017; King County Assessor's Office, 2017; BERK Consulting,
2017.
With the system replacement cost estimate, the number of incidents were needed to create a cost per
incident. Using a 10 -year period of data, BERK analyzed Tukwila Fire Department fire and emergency
responses between 2008 and 2017 (the 2017 data only covered a portion of the year). The 46,475
response incidents from this period were summarized by property type to find the number of response
incidents produced by each of the five impact fee land use categories. The incidents per property type
were analyzed for anomalies and the 2016 incident data, the most recent full data set, was used to project
future incidents. Incidents that could not be directly attributed to one of the five property types were
allocated based on the proportionate share of directly attributable incidents of each property type to the
total.
The Tukwila Fire Department uses the National Fire Incident Reporting System (NFIRS) to categorize all
department responses by address, response type, duration, etc. BERK aligned the NFIRS categories with
the City's five impact fee categories (Single Family, Multifamily, Retail, Office, and Industrial) to create
annual and total incidents per type. The Tukwila Fire Department incidents analysis is summarized in Exhibit
5 below.
IllFire and Parks Impact Fees Update Rate Study 1 Fee Calculations
I 9123
•
Exhibit 5. Tukwila Fire Department Fire and Emergency Response Incidents by Property Type, 2016
2016 % OF
INCIDENTS TOTAL
Residential
Single Family
Multifamily
Residential Subtotal
Commercial
Retail
Office
973
1,182 22%
2,154 40%
1 8%
2,034 38%
806 15%
Industrial 329 6%
Commercial Subtotal 3,169 60%
All Incidents 5,323 100%
Notes: Using the National Fire Incident Reporting System (NFIRS), Tukwila Fire Department maintains records of all
department responses by address, response type, duration, etc.
Sources: Tukwila Fire Department, 2008-2017; BERK Consulting, 2017.
Parks
Tukwila Parks and Recreation has two LOS standards, one as outlined in the 2014 PROS Plan based on
access, and one included in the proposed amended version of the 2014 PROS Plan based on the per capita
investment.
• Parks LOS 1: All residents and visitors should be within 1/4 to 1/2 mile of a City -owned park.
' Parks LOS 2: The investment per capita of the City's park systems including land and facilities
commensurate with the current level of investment as growth occurs.
Taken together, these LOS standards direct the City's response to increased demand, both growth related
and due to changes in population.
BERK estimated the replacement value of park investments per capita for the City's park system, including
both land and facilities. This analysis can be used to determine the total new investment that would be
needed to keep the current level of investment per capita accounting for future population and employment
growth.
Land: to determine the replacement cost of Tukwila Parks and Recreation's land, BERK used GIS and King
County Assessor data to find the average land value within one-quarter mile of each of the 22 Tukwila
Parks and Recreation parks. These land value ranged from $5-$21 per square foot; but multiplying the
surrounding aggregate land value per square foot by the parks' square feet, BERK estimated the land
values for each of the 22 parks parcels.
Improvements: to determine the replacement cost of the improvements located on parks parcels, BERK
coordinated with Tukwila Parks and Recreation to generate an inventory of all facility improvements, and
124 lir Fire and Parks Impact Fees Update Rate Study 1 Fee Calculations
110
their respective replacement costs. Facilities inventoried ranged from playgrounds, restrooms, and fields to
trails, lighting, and shelters; improvements that increased the usability and capacity of park land.
Adding these two figures together, BERK estimates that the 2017 total replacement value of Tukwila Parks
and Recreation system is $107.9M; please see Exhibit 6 for a breakdown by investment type.
Exhibit 6. Parks and Recreation System Replacement Cost, 2017
SYSTEM INVESTMENT TYPE TOTAL VALUE (2017$)
Land
Improvements
$74,700,000
$33,200,000
Total
$107,900,000
Sources: King County Assessor's Office, 2017; City of Tukwila, 2015-2017; BERK Consulting, 2017.
2.1.5 Capital Plans
The City of Tukwila has developed a capital project list that includes investments to support and facilitate
the increased usage of existing park and recreation assets to meet growing demand as well as strategic
expansions of the system as opportunities arise. This list of projects needed to accommodate future growth
is used to calculate a base LOS Standard for impact fee rate setting, as described below.
2.1 .6 Identified Capital Projects
The City of Tukwila adopted the 2017-2022 Financial Planning Model and Capital Improvement Program
(CIP) in December of 201 6. The CIP has the identified capital improvement projects for both Tukwila
Parks and Recreation and the Tukwila Fire Department for the next six years. In addition to a description
of each project, the CIP contains annual cost projections and expected revenues.
As part of the process of updating the fire and parks impact fee rates, the City has proposed to amend
the CIP to reflect updated project cost estimates and recalculated impact fee eligibility based on
updated growth projections.
With these changes, the amended CIP contains the identified capital projects used to update the impact
fee program. Appendix A: List of System Improvements, lists the 13 projects identified by City of Tukwila
staff related to serving new growth and Exhibit 7 provides a summary of those system improvements that
are impact fee eligible.
Exhibit 7. Impact Fee Eligible System Improvement Projects
NUMBER OF TOTAL ANTICIPATED PERCENT OF
PROJECTS PROJECT COST PROJECT FUNDING TOTAL COST
FROM IMPACT FEES FUNDED BY
IMPACT FEES
Fire Impact Fee Eligible 4 $74,846,000
Parks Impact Fee Eligible 9 $46,722,000
$18,791,720
$23,561,750
25%
50%
Total
13 $121,568,000 $42,353,470
35%
moi'+ Fire and Parks Impact Fees Update Rate Study 1 Fee Calculations
1 11125
4,707
7,334
12,041
Note: One transportation project, the TUC Pedestrian Bridge, was identified in the CIP as parks impact fee eligible and is
included in Impact Fee Eligible Parks Projects total.
Sources: City of Tukwila CIP 2017-2022; BERK Consulting, 2017.
Working with City staff, BERK calculated impact fee -eligible costs associated with each project by
estimating the portion of each project that is related to growth, resulting in an estimated impact fee -eligible
need of $42M. This need is based on the projects identified at the time of this memo; as part of the periodic
update of master planning documents, especially the six-year CIP, the City of Tukwila will update the
capital project list and additional value needed. In addition to the periodic review as required by the
Washington State Growth Management Act, the City has included provisions in both impact fees to allow
for automatic inflation adjustments.
Funding Other than Impact Fees
The identified need under the base LOS was also reduced by subtracting other funding sources that have
already been identified to fund these projects. The proposed ordinance includes up to 80% discounts of
the fee for low-income housing as allowed in RCW 82.02. The City identified expected funding for parks
capital facilities in the CIP. The draft impact fee eligible project list included with this memo identifies any
funding other that impact fees by project.
2.1.7 Future Need
Fire: The future need for fire will be determined by the number of incidents produced by new development.
As described in 2.1.4 Level of Service and Methodology on page 7 above, BERK used past incidents
information to estimate typical number of incidents by commercial development type.
Parks: Unlike fire; the City's financial need related to growth for Parks is the lesser of two numbers — the
future needs identified by the LOS standards or the capital projects that the City has identified. Any given
LOS standard may suggest that City will need to invest in capital projects at a level that is not physically
or financially possible. For example, the City's parks access -based LOS standard may suggest a necessary
investment that in an area where there is no land available.
Exhibit 8 below contains the comparison between the expected need using the per capita system investment
LOS service standard and the planned capital projects that the City has identified.
Exhibit 8. Parks Future Needs Identified by Per Capita LOS Standard and Identified Capital Projects
2017 SERVICE VALUE NEW SERVICE IDENTIFIED
POPULATION (2017$) POPULATION, NEED, 2018-
2018-2027 2027 (2017$)
Residential
Visitor (Commercial)
Total
Per Capita System Investment
Value
19,660
50,330
69,990 $107,900,000
$1,542
126 i,l Fire and Parks Impact Fees Update Rate Study I Fee Calculations
112
Expected Need to Keep $18,562,972
Investment per Capita
Planned Projects $23,561,750
Per Capita Share of Planned $1,957
Projects
Study Per Capita Need $1,542
(System Investment)
Source: City of Tukwila, 2017; BERK Consulting, 2017.
2.1 .8 Service Areas
Both the Tukwila Fire Department and the City of Tukwila have one service area that corresponds with the
City's boundaries. The Tukwila Fire Department has service sharing agreements with adjacent fire districts
which result in some responses to incidents outside of City limits and also results in some City incidents
including responses from other fire departments.
2.1.9 Unadjusted Rate Schedules
For both fire and parks impact fees, BERK found the expected fee by development before adjusting for
expected proportionate share.
In keeping with the existing impact fee structure, BERK calculated five fees depending upon the
development type. These five are:
Residential: Single Family
Residential: Multi -Family [determine how ADUs will be addressed]
Commercial: Retail
Commercial: Office
Commercial: Industrial
For residential development, impact fees are charged per dwelling unit, not per person. To connect
residential units by type to the number of people, this study used information from the U.S. Census Bureau's
ACS 5 -Year Estimates. The single-family dwellings were assumed to have an average of 2.89 people living
in them compared to an average of 2.51 in multi -family dwellings (see Exhibit 2 on page 7 for more
information).
For impact fees collected on commercial developments, fees are charged per 1,000 square feet of
development. The unadjusted rates are as shown in
Exhibit 9 below.
a ill Fire and Parks Impact Fees Update Rate Study I Fee Calculations
113127
FIRE: RESIDENTIAL
SINGLE MULTIFAMILY TOTAL
FAMILY
2016 Residential Units
2016 Incidents per Property Type
3,795 4,004
973 1,182
Average Incidents per Residential Unit Type
Cost per Incident
0.256 0.295
7,799
2,154
$10,870
Exhibit 9. Unadjusted Rate Schedules for Fire and Parks by Development Type
Unadjusted Fee: Cost per Unit
$2,785.67 $3,207.96
FIRE: COMMERCIAL
RETAIL OFFICE INDUSTRIAL TOTAL
2016 Built Square Feet
2016 Incidents per Property Type
Incidents per Built 1,000 Sq. Ft.
7,087,600 7,183,598 13,778,128 28,049,326
2,034
806
329
0.287 0.112 0.024
Cost per Incident
3,169
$10,870
Unadjusted Fee: Cost per 1,000 $3,119.80
Gross Sq. Ft.
$1,219.63 $259.36
128. is
Fire and Parks Impact Fees Update Rate Study Fee Calculations
14
PARKS: RESIDENTIAL
SINGLE MULTIFAMILY TOTAL
FAMILY
Identified Service Area Capital Need from Growth
Per Capita Investment Needed to Respond to
Growth for Service Area Population
Household Size
2.89
2.51
$23,561,750
$1,542
Unadjusted Fee: Cost per Unit
$4,448.83 $3,875.51
PARKS: COMMERCIAL
RETAIL OFFICE INDUSTRIAL TOTAL
Identified Service Area Capital Need from Growth
Per Capita Investment Needed to Respond to Growth for Service Area Population
Expected Employees per 1,000 Sq. Ft. 2.47 2.22 1.23
Unadjusted Fee: Cost per 1,000 Gross $3,803.22 $3422.54 $1,890.51
Sq. Ft.
$23,561,750
$1,542
Sources: BERK Consulting, 2017
These schedules represent intermediary steps to a final rate schedule; each must be adjusted for the
expected proportion of future funding contributed by growth.
2.1.10 Proportionate Share
As required RCW 82.02.030(1), BERK calculated the proportionate share of future payments reasonably
anticipated to be made by new development users in the form of fees, debt service payments, taxes, and
other payments specific to the identified public facilities.
To project these on-going revenue sources, BERK evaluated financial actuals provided by City staff for
2008-2017 (in the case of 2017, budgeted amounts were used as the year had not been completed at
the time of this study). These revenues were inflation-adjusted to a single year dollar basis using the Puget
Sound -area All Urban Consumer Price Index. In total, 15 revenue sources were projected through the study
period. Revenues were finally converted into per capita estimates for consistency with this study's growth
projection methodology.
The historic portion of general fund used to for fire and parks projects was used and applied to projected
future general fund revenues to find the amount expected to be spent on fire and parks capital projects
from general fund revenues.
i�l Fire and Parks Impact Fees Update Rate Study 1 Fee Calculations
115129
Exhibit 10. Proportionate Share of Expected Fire and Parks Revenues
FIRE REVENUES
Average 201 8-2027 Annual Fire Capital Revenues
Average 2018-2027 Service Population
Estimated 2018-2027 Fire Per Capita Contribution
$2,562,800
76,291
$33.59
Average 201 8-2027 Annual Parks Capital Revenues
Average 2018-2027 Service Population
$1,052,487
76,291
Estimated 2018-2027 Parks Per Capita Contribution
$13.80
Note: AH amounts show in 20 7 dollars. Source: BERK Consulting, 2017.
2.1 .1 1 Adjusted Rate Schedule
BERK incorporated the proportionate share revenue estimates in the unadjusted rates to create adjusted
rate schedules. The park rate schedule for commercial property types was further adjusted to reflect the
usage differential between employees and residents, referred to as the population coefficient adjustment
(assuming 9 hours x 5 days = 45 hours per week for employees versus 12 hours x 7 days = 84 hours for
residents). These rate schedules represent the final rate study calculation of suggested impact fee rates.
The adjusted rate schedules are presented in Exhibit 11 below.
Exhibit 11. Adjusted Rate Schedules for Fire and Parks by Development Type
ARE: RESIDENTIAL
SINGLE MULTIFAMILY TOTAL
FAMILY
2016 Units
2016 Incidents per Property Type
Average Incidents per Unit
3,795
973
0.256
4,004
7,799
1,182 2,154
0.295
Cost per Incident
Unadjusted per Unit Fee
Expected Revenue per Capita
People per Unit
$2,785.67 $3,207.96
2.89 2.51
Expected Revenue per Unit $96.94 $84.45
Adjusted Fire Impact Fee Rates $2,688.73 $3,123.51
per Unit *x*
$10,870
$33.59
13°• it Fire and Parks Impact Fees Update Rate Study 1 Fee Calculations
16
FIRE: COMMERCIAL RETAIL OFFICE INDUSTRIAL TOTAL
2016 Built Square Feet
7,087,600 7,183,598 13,778,128 28,049,326
2016 Incidents per Property Type 2,034 806 329 3,169
Incidents per Built 1,000 Gross Sq. Ft. 0.287 0.112 0.024
Cost per Incident
Unadjusted Fee per 1,000 Gross Sq. Ft. $3,119.80 $1,219.63 $259.36
Expected Revenue per Employee
Employees per 1,000 Gross Sq. Ft.
Expected Revenue per 1,000 Gross
Square Feet
2.47 2.22 1.23
$82.87 $74.58 $41.19
$10,870
$33.83
Adjusted Fire Impact Fee Rates
per 1,000 Gross Sq. Ft. ***
$3,036.96 $1,145.05 $218.16
Before effect of City policy decisions.
�11� Fire and Parks Impact Fees Update Rate Study Fee Calculations 17
PARKS: RESIDENTIAL
SINGLE FAMILY MULTIFAMILY TOTAL
Identified Service Area Capital Need
from Growth
Per Capita Investment Needed to
Respond to Growth for Service
Area Population
Household Size
Unadjusted per Unit Fee
Expected Revenue per Capita
People per Unit
Expected Revenue per Unit
$23,531,750
2.89 2.51
$4,448.83 $3,875.51
2.89 2.51
$1,542
$13.80
$39.81 $34.68
Adjusted Parks Impact Fee Rates
per Unit ***
$4,409.02 $3,840.83
PARKS: COMMERCIAL
RETAIL OFFICE INDUSTRIAL TOTAL
2016 Built Square Feet
Identified Service Area Capital Need from
Growth
Per Capita Investment Needed to Respond
to Growth for Service Area
Population
7,087,600 7,183,598 13,778,128 28,049,326
$23,531,750
Expected Employees per 1,000 Sq. Ft. 2.47
2.22 1.23
Expected Employees Adjusted for 1.32 1.19 .66
Population Coefficient
Unadjusted Fee per 1,000 Gross Sq. Ft. $2,034.97 $1,834.56 $1,017.49
...................
Expected Revenue per Employee
Expected Employees per 1,000 Sq. Ft. 2.47 2.22 1.23
Expected Revenue per 1,000 Gross Sq. Ft. $34.03 $30.63 $16.92
$1,542
$13.80
Adjusted Parks Impact Fee Rates
per 1,000 Gross Sq. Ft. ***
$2,000.94 $1,803.93 $1,000.57
Sources: BERK Consulting, 2017
" * Before effect of policy decisions by City.
132i II Fire and Parks Impact Fees Update Rate Study 1 Fee Calculations I 18
3 Plan Amendments
As part of the process of updating the fire and parks impact fee rates, two City planning documents
were amended to reflect updated information
3.1 FINANCIAL PLANNING MODEL AND CAPITAL IMPROVEMENT PROGRAM
The City amended the 2017-2022 Financial Planning Model and Capital Improvement Program (CIP) to
reflect updated project cost estimates, recalculated impact fee eligibility based on current growth
projections, and adjusted projects.
3.2 TUKWILA PARKS, RECREATION AND OPEN SPACE PLAN
The City amended the 2014 Tukwila Parks, Recreation and Open Space Plan (PROS Plan) to include a
second Level of Service standard of maintaining the system value per capita as growth occurs, to allow
the City to respond to growth in those areas where a park was already within 1/4 to 1/2 mile of
development as well as to respond to growth in newly developing areas.
• 111 Fire and Parks Impact Fees Update Rate Study I Plan Amendments
119133
4 Attachments
4.1 APPENDIX A: LIST OF SYSTEM IMPROVEMENTS
4.1.1 Fire System Improvements List
4.1.2 Parks System Improvements List
134i1I Fire and Parks Impact Fees Update Rate Study Attachments
120
total
4.1 APPENDIX A: LIST OF SYSTEM IMPROVEMENTS
4.1.1 Fire System Improvements List
FIRE PROJECT NAME
COST
(2017$)
IMPACT FEE
ELIGIBLE
PROJECT
FUNDING
FROM IMPACT
FEES
% OF
PROJECT
FUNDED BY
IF
Relocate Fire Station 51
Replace Fire Station 52
Replace Fire Station 54
Fire Apparatus & Equipment
$12,509,000 Yes
$17,652,000 Yes
$14,753,000 Yes
$29,932,500 Yes
_$74,846,000
$4,254,320
$7,455,960
$7,081,440
..................
0
$18,791,720
34%
42%
48%
0%
25 %
Sources: City of Tukwila and Tukwila Fire Department, 2017; BERK Consulting, 2017.
4.1.2 Parks System Improvements List
PARKS PROJECT NAME
COST
(2017$)
IMPACT FEE
ELIGIBLE
PROJECT
FUNDING
FROM IMPACT
FEES
% OF
PROJECT
FUNDED BY
IF
Park Acquisition
Park Improvements
Duwamish Hill Preserve
$ 2,200,000
$1,838,000
$8,018,000
Tukwila Pond Trail & Boardwalk $7,250,000
Tukwila South Trail $6,525,000
Macadam Winter Garden & Wetland $1,450,000
Open Space Improvements $5,800,000
$10,741,000
Synthetic Turf Field $2,900,000
Tukwila Urban Center Pedestrian Bridge
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
$ 2,200,000
$459,500
$ 2,004,000
$5,437,500
$4,893,750
$725,000
$4,350,000
$1,317,000
$2,175,000
100%
25%
25%
75%
75%
50%
75%
12%
75%
$46,722,000
9
$23,561,750
50%
Sources: City of Tukwila, 2017; BERK Consulting, 2017.
I 21135
4.2 APPENDIX B: VALUATION FOR FIRE AND PARKS
4.2.1 Fire
Exhibit 12. Summary of Fire Assets and Values
ASSET TYPE
NUMBER VALUE (2017$)
Apparatus
Land
Fire Stations
45 vehicles and equipment, including 5 pumpers
4 Parcels
4 Stations, 1 EOC
$8,224,500
$2,838,167
$46,800,328
Total
$57,862,995
Exhibit 13. Fire Equipment and Apparatus
TOTAL
FIRE EQUIPMENT AND APPARATUS DESCRIPTION VALUE
(2017$)
Chevy Lumina sedan
Ford Taurus sedan
Ford Crown Victoria sedan
Ford Expedition SUV
Ford Expedition SUV
International rescue truck
Darley pumper
Darley pumper
MCI Tow vehicle
Quad Cab Pickup 4x4
Ford Expedition SUV
Trailer, mass casualty
Trailer, mass casualty
Aerial ladder truck, Pierce
$ 30,000
$40,000
$55,000
$70,000
$42,322
$ 275,000
$700,000
$700,000
$80,000
$79,000
$65,000
$35,000
$35,000
$1,800,000
Pumper, Ferrara $700,000
Pumper, Ferrara $700,000
Pumper, Pierce $875,000
Pumper, Pierce $875,000
Van, Chevy Astro $30,000
'/2 Ton Pickup, Chevy $50,000
3/4 Ton Pickup, Ford $60,000
3/4 Ton Pickup, Ford extended cab $65,000
1 Ton Pickup, extended cab $80,000
Ford Expedition SUV $80,000
Ford Expedition SUV $80,000
Trailer
—
Trailer, 32 FT
$ 2,000
$25,500
136 i1
Fire and Park Impact Fee Rate Study, 201 8 Attachments
22
Trailer, Strong Boy, Tria-axle
Trailer, Carnai, Rescue boat
Trailer, Utility
Trailer, Whiteman
Trailer, Haulmark
Trailer Cargomate
Utility, John Deere HPX Gater
Flatbed Ford Super duty
Forklift Hyster
Boat, rescue
$71,000
...... . ....
$1,500
$ 3,000
$10,000
$90,000
$10,000
$12,000
$60,000
Generator, trailer -mounted
Trailer, EZ Loader
Boat, Woolridge (50% Fire, 50% Police)
Boat, Woolridge (50% Fire, 50% Police)
Trailer, EZ Loader
Ford Escape SUV
Trailer, Cargomate
Trailer, Cargomate
$20,000
$30,000
$25,000
$10,000
$25,000
$ 25,000
$5,500
Aid Car, Ford Rescue
$ 30,000
$10,000
$10,000
$190,000
Total Apparatus Replacement Cost (2017$)
$8,224,500
Exhibit 14. Fire Land Values
STATION ADDRESS
FIRE LOT AGGREGATE LAND
SQ. FT. VALUE/SQ. FT.
(2017$)
PROJECTED FIRE
LAND VALUE
(2017$)
Station 51
..................
Station 52
Station 53
Station 54
444 Andover Park E 81,000
5900 S 147th St 50,530
4202 S 115th St 1 1 1,064
4237 S 144th St 38,860
$15.32
$8.14
$ 7.76
$8.32
$1,241,182
$41 1,454
$862,1 21
$323,41 1
Totals
x$2,838,167
Exhibit 15. Fire Station Values
STATION ADDRESS
EXISTING FIRE COST PER
SQ. FT. SQ. FT.
(2017$)
PROJECTED
REPLACEMENT
COST FOR FIRE
STATIONS (2017$)
Station 51
Station 52
Station 53
Station 54
EOC (Housed in Station 51)
444 Andover Park E
5900 S 147th St
4202 S 115th St
17,700
$1,048
$21,247,262
3,350 $1,171
14,000
4237 S 144th St 5,300 $1,165
444 Andover Park E $1,350
$3,779,372
$15,794,389
$5,979,304
Totals
40,350
$46,800,328
���j Fire and Park Impact Fee Rate Study, 2018 I Attachments
1 23137
4,2.2 Parks
Exhibit 16. Summary of Parks Assets and Values
ASSET TYPE
VALUE (2017$)
Equipment and Investments
Land
$33,224,1 10
$74,675,648
Total
$107,899,758
Exhibit 17. Parks Land Values
PARK NAME
PARK SQ. FT.
AVERAGE LAND PROJECTED PARK
VALUE PER SQ. FT. LAND VALUE
57th Ave South Park
Cascade View Park
Crystal Springs Park
Hazelnut Park
Riverton Mini Park
Tukwila Park
Bicentennial Park
17,424
$5.05 $1681976
104,544
479,160
26,1 36
4,356
278,784
56,628
Codiga Park
Duwamish Hill Preserve
Fort Dent Park (Starfire Sports Complex)
Ikawa Park (Japanese Garden)
Macadam Wetlands & Winter Garden
Tukwila Community Center
Tukwila Pond Park
Black River Lot
Christensen Road Property/Riverview
Plaza Riverfront
Green River Lot
291,852
378,972
2,234,628
8,712
431,244
553,212
513,480
1 3,068
1 30,680
4,356
Interurban Hill Lot 74,052
Southgate Park 474,804
Tukwila Hill 78,408
Tukwila Parkway 43,560
Wilcox Drive/Pamela Drive Open Space 30,492
9,682,860
Total
$12.08
$7.26 $3,502,305
$7.44 $211,610
$11.39 $53,156
$10.44 $2,950,349
$16.46 $995,237
$14.99 $4,479,299
$13.40 $4,574,921
$7.1 1 $17,300,293
$1,204,125
$1 3.57
$7.60
$13.00
$37.53
$6.19
$17.30
$1 3.28
$6.83
$9.63
$6.84
$15.17
$4.02
$1 33,423
$3,422,262
$7,108,895
$19,269,943
578,589
$2,371,865
$65,665
$587,357
$4,666,669
$586,807
$741,420
$202,482
'74,675,648
138,
Fire and Park Impact Fee Rate Study, 2018 1 Attachments 1 24
CITY OF TUKWILA
PARK IMPACT FEE SCHEDULE
EXHIBIT B
RESIDENTIAL - per dwelling unit
(a)
(b)
Unadjusted Adjusted Fee PARK
Fee (e) fee (e) Reduction Impact Fee
(f)
Single family $ 4,449 $ 4,409 40% $ 2,669
Multi -family $ 3,876 $ 3,841 40% $ 2,325
COMMERCIAL/NON-RESIDENTIAL
- per 1,000 square feet of development
(c) Retail $ 2,035 $ 2,001 40% $ 1,221
(c) Office $ 1,835 $ 1,804 40% $ 1,101
(d) K-12 Educational facilities $ 220
(c) Industrial/manufacturing $ 1,017 $ 1,001 40% $ 610
Attached accessory dwelling units are exempt from impact fees.
A structure with more than two dwelling units.
See the more detailed land use descriptions in the Land Use Categories document.
80% discount for K-12 educational facilities.
From the "Tukwila Fire and Park Impact Fees Rate Study, 2018".
Fee reduction to retain economic competitiveness.
139
140
City of Tukwila
Washington
Resolution No.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, AMENDING RESOLUTION NO.
1901 TO ADOPT AN AMENDED 2017-2022 FINANCIAL
PLANNING MODEL AND THE CAPITAL IMPROVEMENT
PROGRAM FOR GENERAL GOVERNMENT AND THE
CITY'S ENTERPRISE FUNDS.
WHEREAS, the Capital Improvement Program (CIP) and the Financial Planning
Model for the period of 2017-2022 are resource documents to help plan directions the
City will consider for the future; and
WHEREAS, the Financial Planning Model and Capital Improvement Program are not
permanent fixed plans, but are guidelines or tools to help reflect future goals and future
resources at the time budgets are being planned; and
WHEREAS, the park and fire impact fee eligible projects have been revised based
on the Tukwila Fire and Parks Impact Fee Rate Study, 2018;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY RESOLVES AS FOLLOWS:
Section 1. Resolution No. 1901 is hereby amended with the City Council's adoption
of the Amended 2017-2022 Financial Planning Model and accompanying Capital
Improvement Program, incorporated by this reference as if fully set forth herein, as set
forth in Sections 2 and 3 of this resolution.
Section 2. The park impact fee eligible projects are revised as follows:
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Project Name
Original CIP 2017-2022
Project
j
Cost
Impact Fee
Funding
$ - I$ -
2,200,000 2,200,000
Expected
Lake to Sound Trail
$ 86,000
$ -
i
i
-
7,250,000 5,437,500
Park Acquisition
832,000
-
Multipurpose Trails
349,000 l
-
I
i
29,932,000 !
Park Improvements
1,835,000 j
-
Fort Dent Park
2,695,000 !
-
I
Municipal Arts Fund
70,000 I
-
i
Duwamish Hill Preserve Phases II & III
7,997,000
2,500,000
Dog Park Projects
80,000 !
-
i
Parks, Recreation & Open Space Plan
223,000 j
-
Tukwila Pond Trail & Boardwalk
3,664,000 !
2,400,000
Tukwila South Trail
1,000,000 I
-
I
Hand Boat Launches
1,801,000
-
Macadam Winter Garden & Wetland
1,000,000 !
237,200
Open Space Improvements
1,275,000 j
-
Tukwila Urban Center Pedestrian Bridge
10,741,000
1,100,000
Synthetic Turf Field
TOTAL
$ 33,648,000 !
$ 6,237,200
Amended CIP 2017-2022
Project Impact Fee
Funding
Cost Eligible
$ - I$ -
2,200,000 2,200,000
- I -
i
1,838,000 i 459,500
- -
i
8,018,000 i 2,004,000
-
7,250,000 5,437,500
6,525,000 I 4,893, 750
-
1,450,000 ! 725,000
5,800,000 j 4,350,000
10,741,000 � 1,317,000
2,900,000 I 2,175,000
I
$ 46,722,000 ! $ 23,561,750
Section 3. The fire impact fee eligible projects are revised as follows:
Project Name
Original CIP 2017-2022
Impact Fee
Project
Impact Fee
Cost
Project
Funding
$ 4,254,320
Cost
Expected
Relocate Fire Station 51
$ 12,207,000 !
$ 1,168,000
Replace Fire Station 52
5,657,000 j
3,150,000
Replace Fire Station 54
7,329,000
-
Fire Apparatus & Equipment
29,932,000 !
-
TOTAL
$ 55,125, 000 ,
$ 4,318,000
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Amended CIP 2017-2022
Impact Fee
Project
Funding
Cost
Eligible
$ 12, 509, 000
$ 4,254,320
17,652,000 j
7,455,960 '
14, 753, 000
7,081,440
29,932,000
-
$ 74, 846, 000
$ 18, 791, 720
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Section 4. The detail of Capital Improvement Program projects will be reflected in
the published Amended 2017-2022 Financial Planning Model and accompanying Capital
Improvement Program.
Section 5. A copy of the Amended 2017-2022 Financial Planning Model and
accompanying Capital Improvement Program shall be kept on file electronically and
accessible from the City's website in accordance with Washington State records retention
schedule requirements and City policy, and shall be made available to the public upon
request.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this day of , 2018.
ATTEST/AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk Verna Seal, Council President
APPROVED AS TO FORM BY:
Filed with the City Clerk:
Passed by the City Council:
Resolution Number:
Rachel B. Turpin, City Attorney
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143
144
City of Tukwila
Washington
Ordinance No.
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, AMENDING ORDINANCE NO.
2430 TO ADOPT AN AMENDED 2014 PARKS, RECREATION
AND OPEN SPACE PLAN FOR THE CITY OF TUKWILA;
PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN
EFFECTIVE DATE.
WHEREAS, RCW 35A.63.062 authorizes the City of Tukwila to perform
comprehensive park and open space planning; and
WHEREAS, the 2014 Parks, Recreation and Open Space Plan was reviewed in
accordance with the State Environmental Policy Act process required by RCW 43.21C
and was the subject of public comment prior to adoption in 2014; and
WHEREAS, the Tukwila City Council adopted the 2014 Parks, Recreation and Open
Space Plan per Ordinance No. 2430 on February 18, 2014; and
WHEREAS, minor amendments to the 2014 Parks, Recreation and Open Space Plan
are deemed appropriate as it relates to impact fees as authorized by RCW 82.02; and the
overall goals, objectives and service standards of the 2014 Parks, Recreation and Open
Space Plan are retained; and
WHEREAS, the Plan amendments have been evaluated as appropriate under SEPA
pursuant to RCW 43.21C in 2017; and
WHEREAS, the amended Plan was presented to the public for comment and
modification at a public hearing on April 23, 2018;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Ordinance No. 2430 is hereby amended with the City Council's adoption
of the Amended 2014 Parks, Recreation and Open Space Plan.
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Section 2. A copy of the Amended 2014 Parks, Recreation and Open Space Plan
shall be kept on file electronically and accessible from the City's website in accordance
with Washington State records retention schedule requirements and City policy, and shall
be made available to the public upon request.
Section 3. The Amended 2014 Parks, Recreation and Open Space Plan is adopted
by reference as part of the Comprehensive Plan.
Section 4. A copy of this ordinance and the Amended 2014 Parks, Recreation and
Open Space Plan shall be filed with the following City departments:
1. Community Development
2. Public Works Department
3. Finance Department
4. Parks & Recreation Department
5. Mayor's Office
Section 5. Corrections by City Clerk or Code Reviser. Upon approval of the City
Attorney, the City Clerk and the code reviser are authorized to make necessary
corrections to this ordinance, including the correction of clerical errors; references to other
local, state or federal laws, codes, rules, or regulations; or ordinance numbering and
section/subsection numbering.
Section 6. Severability. If any section, subsection, paragraph, sentence, clause or
phrase of this ordinance or its application to any person or situation should be held to be
invalid or unconstitutional for any reason by a court of competent jurisdiction, such
invalidity or unconstitutionality shall not affect the validity or constitutionality of the
remaining portions of this ordinance or its application to any other person or situation.
Section 7. Effective Date. This ordinance or a summary thereof shall be published
in the official newspaper of the City, and shall take effect and be in full force five days
after passage and publication as provided by law.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this day of , 2018.
ATTEST/AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk
APPROVED AS TO FORM BY:
Rachel B. Turpin, City Attorney
Allan Ekberg, Mayor
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
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