Board of Supervisors Public Facilities Impact Fees Sanger / Del Rey Cemetery District County of Fresno September 9, 2008 Bryan Miller (800)

1 Table of Contents Impact Fee Report Objectives Mitigation fee Act Findings Projected Service Population Public Facilities Impact Fee Overview

2 Impact Fee Report Objectives Develop fee justification based on standards established by statutory and case law Prepare report to: –Document finding in compliance with Mitigation Fee Act –Clearly explain all assumptions, methods, and conclusions Provide comprehensive back up documentation

3 Mitigation Fee Act Findings (Govt. Code §66001) Purpose of fee –To accommodate the impact created by projected new residential development on future cemetery facilities. Use of fee revenue –To provide capital funding for the expansion and development of public cemetery facilities. “Dual Nexus” –Need: Development  Need for facilities –Benefit: Development  Use of revenue Rough Proportionality: Fee amount  development’s share of new facility costs.

4 Fresno County is among the 20 fastest growing counties in California Sanger/Del Rey Cemetery District Service Population Incorporated Cities Unincorporated Areas

5 Public Facilities Impact Fee Overview The Report initially identifies existing cemetery facilities and their value to determine existing facilities standards to measure the impact of new development on the need for expanded facilities. Table 6: Value of Existing Cemetery Facilities DescriptionValue Land and Buildings $ 2,651,300 Vehicles and Equipment 180,200 Utilities and Infrastructure 490,000 Total Value of Existing Facilities $ 3,321,500 Existing Facilities Land Buildings Vehicles Equipment Utilities Infrastructure Land Buildings Vehicles Equipment Utilities Infrastructure

6 Overview Table 7: Cemetery Facilities Standards BurialsCremations District Service Population YearResidentTotal BurialsResident Total Cremations Total Interments Annual average ,544 Annual Resident Demand Factor (interments per 1,000 residents) Facilities standards were then determined to quantify the relationship between the demand for public cemetery facilities and the population served by the facility. For this Report the facility standard is expressed in terms of the number of annual interments per I,000 residents.

7 Overview Cemetery facilities and associated costs were determined to accommodate new development. New Facilities Columbarium Road Improvements Infrastructure Columbarium Road Improvements Infrastructure Table 8: Cost of Planned Cemetery Facilities DescriptionCost Existing Area Columbarium $ 193,800 Road Improvements 700,000 Water Storage and Water Line Improvements 590,000 Subtotal $1,483,800 Expansion Area Relocate Rainbow Road $1,325,000 Relocate Electricity Pole 100,000 Well Development Costs 90,500 Other Road Improvements 700,000 Subtotal $2,215,500 Total Cost of Planned Facilities $3,699,300

8 Overview: Estimated future demand was determined based on projected demand for in-ground burials vs. cremations. Table 9: Preference for Cremations vs. Burials YearTotal IntermentsTotal BurialsTotal Cremations Total 2,256 1,

9 Overview The Districts capacity for burial / cremation plots was determined. Table 10: District Capacity for Burial/Cremation Plots LocationCapacity Existing Sanger Cemetery Area 6,592 Expansion Area 15,400 Total Capacity 21,992

10 Overview Future demand for both in-ground burial plots and in-ground cremation plots and cremation niches was determined. The use of cemetery facilities from the year 2008 through 2025 by each of the three service populations, existing, new and non- resident, was also projected (Tables 11 and 12 from Report).

11 Overview The projected use of plots was then calculated to arrive at a percentage of 39% of the 21,992 existing plot capacity will be used by new development. Table 13: Projected Use of Plots To Capacity ( ) % of Total Total Existing Service Population In-Ground Plots Used 9,37143% New District Service Population In-Ground Plots Used 8,53239% Nonresident In-Ground Plots Used 4,08919% Total Demand for In-Ground Plots 21,992100%

12 Overview The District’s existing and planned facilities per capita value was calculated by multiplying the total value of existing and planned facilities by the projected share of plots used by new development and the dividing by the increase in service population. Table 14: Per Capita Value of Cemetery Facilities Value of Existing Facilities $3,321,500 Cost of Planned Facilities 3,699,300 Total $7,020,800 Projected Share of Plots Used by New Development39% Cost Allocation to New Development $2,738,100 New Development ( ) (residents) 60,000 Facilities Value per Capita $ 46

13 In summary, the following fee table represents the one- time impact fees new residential units could legally pay… …the legally justified maximum fees Table 15: Cemetery Facilities Impact Fee Land Use (dwelling unit)Cost per CapitaDensityBase Fee 1 Admin. Costs 2 Fee Residential $ $ 162 $ 3 $ 165

14 Questions & Answers