In California, State legislation sets certain legal and procedural parameters for the charging of development impact fees (“DIFs”). This legislation was passed as AB1600 by the California Legislature and is now codified as California Government Code Sections (GC §) 66000 through 66008 (“Mitigation Fee Act”). This State law went into effect on January 1, 1989.

GC § 66006(b) states the following requirements as pertains to DIFs:

For each separate account or fund established, the local agency shall, within 180 days after the last day of each fiscal year, make available to the public the following information for the fiscal year:

(A) A brief description of the type of fee in the account or fund.

(B) The amount of the fee.

(C) The beginning and ending balance of the account or fund.

(D) The amount of the fees collected and interest earned.

(E) An identification of each public improvement on which fees were expended and the amount of expenditures on each improvement including the total percentage of the cost of the public improvement that was funded with fees.

(F) An identification of an approximate date by which the construction of the public improvement will commence if the local agency determines that sufficient funds have been collected to complete financing on an incomplete public improvement and the public improvement remains incomplete.

(G) A description of each interfund transfer or loan made from the account or fund, including the public improvement on which the transferred or loaned fees will be expended, and, in the case of an interfund loan, the date on which the loan will be repaid, and the rate of interest that the account or fund will receive on the loan.

(H) The amount of refunds made (as pursuant to GC § 66001(e)) due to sufficient funds being collected to complete financing on incomplete public improvements, and the amount of reallocation of funds made (as pursuant to GC § 66001(f)) due to administrative costs of refunding unexpended revenues exceeding the amount to be refunded.

GC § 65865(e) also requires that in any development agreement entered into on or after January 1, 2004, the City shall comply with GC § 66006 with respect to any fee it receives or cost it recovers.

Roseville Development Impact Fee Fiscal Year Ending June 30, 2022
JPA_SPWA Development Impact Fee Fiscal Year Ending June 30, 2022

In addition to the annual reporting as mandated per California GC § 66006(b) , GC § 66001(d) requires that every fifth year the local agency shall make all of the following findings with respect to that portion of the account or fund remaining unexpended, whether committed or uncommitted

Identify the purpose to which the fee is to be put.

(B) Demonstrate a reasonable relationship between the fee and purpose for which it is charged.

(C) Identify all sources and amounts of funding anticipated to complete financing in incomplete improvements.

(D) Designate the approximate dates on which the funding is expected to be deposited into the appropriate account or fund.

(E) In any action imposing a fee as a condition of approval of a development project by a local agency, the local agency shall determine how there is a reasonable relationship between the amount of the fee and the cost of the public facility or portion of the public facility attributable to the development on which the fee is imposed.

Public Facilities Fee 2020
Electric Backbone Mitigation Fee 2019
Traffic Mitigation Fee May 2018
Drainage Fees May 2017
Water Connection Fee 2014