ORD 93-05 RESIDENTIAL DEVELOPMENT ACTIVITY ON PUBLIC SCHOOL FACILITIESORDINANCE NO. 93-05
AN ORDINANCE of the City of Bainbridge Island,
Washington, relating to the impact of residential
development activity on public school facilities;
establishing adequacy standards for public school
facilities; establishing a school impact fee formula and
program; pr viding direction to City officials regarding
application of the adequacy standards and impact fees;
establishing a schedule for school impact fees;
establishing an interest-bearing account for the receipt
and expenditure of school impact fees; adding a new
Chapter to Title No. 15 of the Bainbridge Island
Municipal Code; and repealing Ordinances No. 91-51 and
No. 92-01.
WHEREAS, by Resolution No. 91-41 adopted on December 30, 1991, the
City Council adopted the Bainbridge Island School District No. 303
Interim Capital Facilities Plan dated April, 1991, as an additional
element of the City's Comprehensive Plan pursuant to Chapters
35A.63, 36.70A and 82.02 RCW; and
WHEREAS, pursuant to Chapter 82.02 RCW, the City Council desires to
establish and impose school impact fees on development activity;
and
WHEREAS, the purpose of this ordinance is to combine previous
ordinances addressing school impact fees and exempt low income
housing projects from payment of impact fees; and
WHEREAS, the City appointed a citizen advisory committee to
determine appropriate exemptions; now, therefore
THE CITY COUNCIL OF THE CITY OF BAINBRIDGE ISLAND, WASHINGTON,
DOES ORDAIN AS FOLLOWS:
Section 1. The City Council finds and declares that:
A. The boundaries of Bainbridge Island School District
No. 303 ("School District") and the City of Bainbridge Island
("City") are coextensive.
B. The elementary student population of the School
District exceeds the capacity of the elementary school facilities.
The high school and middle school student populations in the School
District are expected to exceed capacity by the 1995-1996 school
year. The student population in the School District is expected to
increase through the year 2000.
C. A portion of the growth in student population is
SCHOOL IMPACT FEE ORDINANCE #93-05 March 5, 1993
attributable to a rapid increase in the number of residences in the
City. It is anticipated that an additional 1,000 homes may be
built in the City within the next two to four years. The School
District cannot complete construction of school facilities quickly
enough to provide permanent space for incoming students. As a
result, students will have to be housed in portable buildings
and/or in overcrowded classrooms until new school sites are
obtained and permanent classrooms are constructed.
D. Class size is a major factor in the quality of
education.
E. State matching funds for school construction probably
will not provide any significant funds to finance the capital
facilities that are needed to accommodate growth. To raise the
necessary funds, the voters of the School District will need to
approve school bond issues that may increase school debt by more
than 100%, using conservative estimates. Property taxes to service
this debt will increase proportionately, offset by any increase in
assessed valuation.
F. Different and additional funding sources beyond those
already in existence are needed to address the impact of
residential construction on schools.
G. The school District has met the criteria for
imposition of impact fees under the Growth Management Act, as
amended ("Growth Management Act"), which specifically authorizes
the City to charge such fees.
H. The Growth Management Act allows the City to address
the cumulative impacts of residential construction on schools
through RCW 58.17.060 and 58.17.110.
I. It is the policy of the City, as stated in its
Comprehensive Plan, to coordinate the development of land with the
provision of public services, including schools. Under Section
16.08.140 of the Municipal Code, the City has an obligation to
coordinate the development of land with the availability of public
services, such as schools, in order to mitigate the impacts of
development on residents, and to consider the cumulative impacts of
all development.
J. This ordinance implements the Growth Management Act
and the City's Comprehensive Plan. It also provides the framework
for the collection of school impact fees.
K. The formula adopted in this ordinance accounts for
existing and expected future public funding sources for schools,
including state funding and local property taxes. It assumes that
these sources will continue to provide funding at least at
SCHOOL IMPACT FEE ORDINANCE #93-05 March 5, 1993
historical levels, and specifically provides a credit for these two
funding sources against the calculated impact fee.
L. The revenues obtained from application of the formula
will be applied against needs that are documented in the School
District's Capital Facilities Plan as being necessary to meet
projected future growth in student population.
Section 2.here is added to Title 15 of the Municipal Code a
new chapter e titled "Development Impact on Public School
Facilities and Impact Fee Schedule for Public School Facilities"
containing the,provisions set out in Sections 3 through 15 of this
ordinance. Ordinance No. 91-51 and No. 92-01 are repealed.
Section 3. Authority. This ordinance is adopted as an
official control to implement appropriate sections of the City's
comprehensive plan policies and the Growth Management Act, and is
necessary to address identified impacts of residential construction
on schools in order to protect the public health, safety and
welfare.
Section 4. Definitions. As used in this ordinance:
A. "Capacity" means the number of students that a school
site and its school buildings is designed to accommodate. The
capacity standard for the School District is a combination of the
designed size of the building, health, safety and program
requirements, as established and adopted by the School District in
its capital facilities plan, collective bargaining agreements and
education principles to insure quality instruction. The capacity
standards shall be determined by the School District and shall take
into consideration the state capacity standards.
B. "Construction cost per student" means the estimated
cost of construction of a school in the School District for the
grade level of school to be provided, divided by the School
District's design capacity for that grade level of school.
C. "Grade Level" means the categories into which the
School District groups its grades of students, i.e., elementary,
middle or junior high school and high school.
D. "Public Funds" means funds allocated by the City
and the School District. All required public funds shall be paid
50% by the City out of the current expense fund and 50% by the
School District.
E. "Site cost per student" means the estimated cost of a
site in the School District for the grade level of school to be
provided, divided by the School District's design capacity for
that grade level of school.
SCHOOL IMPACT FEE ORDINANCE #93-05 March 5, 1993
F. "Student factor" means the number derived by the
City and the School District to describe the number of students of
each grade level that are expected to be generated by a single
family or multi -family dwelling unit. Student factors shall be
based on 1991 census data as updated by occupancy permits issued
since the 1991 census, and the School District records of average
actual students enrolled per household, per grade level.
G. "Temporary facilities cost per student" means the
estimated cost of purchasing and siting a temporary facility
(portable classroom) in the School District for the grade level of
school to be provided, divided by the School District's design
capacity for temporary facilities for that grade level of school.
Section 5. School Adequacy Standards, Impact Fees -
Applicability.
A. The adequacy standards and impact fees set out in this
ordinance shall apply to all forms of residential construction that
are subject to City review and approval and that would result in
the creation of new residential building lots or the construction
of new dwelling units.
B. For the purposes of this Ordinance, the following do not
constitute forms of residential construction that would result in
the creation of new residential buildings or the construction of
new dwelling units for which impact fees are due:
1. Construction of new dwelling units for which impact
fees have been imposed by the City prior to January 2, 1992,
as mitigation under the State Environmental Policy Act;
2. Construction of new dwelling units for which a
complete building permit application was filed with the City
prior to January 2, 1992;
3. Construction of new dwelling units for which impact
fees have been assessed or paid under voluntary agreements
with the City prior to January 2, 1992.
4. Construction of multi -family housing for the exclusive
use of seniors (62 years of age or older), including but not
limited to nursing homes and retirement centers. If use of
the housing is changed in whole or in part, the owner of the
property at the date of change in use shall pay impact fees
for the entire property in the amount applicable at the date
of change in use. The occupancy permit for the housing must
state that the housing is for the exclusive use of seniors.
When the occupancy permit is issued, the Director of Finance
and Administrative Services shall file with the Kitsap County
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SCHOOL IMPACT FEE ORDINANCE #93-05 March 5, 1993
Auditor a notice of the use restriction and the impact fee
requirement on change of use.
5. Remodel or reconstruction of existing dwelling units.
6. Temporary placement shelters, relocation facilities
and transitional housing facilities (such as transitional housing
facilities for recovering alcoholics, prison and jail work release
facilities, and emporary housing for homeless people) that are not
exempt from impa t fees under Section 9(A)(3).
Section 6. Findings, Recommendations and Decisions Regarding
School Capacities. In reviewing applications for approvals related
to or resulting in new dwelling units and/or in making a threshold
determination pursuant to the State Environmental Policy Act, the
City shall review the impacts on schools. The City, in the course
of reviewing proposals for residential construction, including
subdivisions, short subdivisions, planned unit developments,
building permits, or any other proposal not cited herein resulting
in an impact on schools, shall consider any documentation of
capacity problems provided by the School District as presumptively
valid but subject to rebuttal, and shall require or recommend
phasing or provision of the needed facilities and sites as
appropriate to address the deficiency or deny or condition approval
as required by this ordinance and as necessary to remedy the
deficiency, or recommend such denial or conditional approval, as
provided for in Section 7 of this ordinance. The School District
shall annually, by March 1, update its documentation of the
adequacy of school facilities. This documentation shall be
presumed to apply to any application made in the School District
and shall be incorporated into the record of every application
without requiring the School District to offer it.
Section 7. School Adequacy Standards.
A. School facilities shall be deemed to have adequate
capacity for purposes of approval of any residential construction
proposal if all of the following circumstances exist:
1. The School District has permanent facilities to house
the students, by appropriate grade level groupings, projected
to result from the residential construction proposal without
exceeding School District class size capacity standards. Any
facilities that have been closed for more than two years due
to lack of demand for the facilities shall not be treated as
available for permanent facilities until any needed remodeling
can be provided.
2. The School District has the land to accommodate the
permanent and portable facilities needed to serve the students
SCHOOL IMPACT FEE ORDINANCE #93-05 March 5, 1993
projected to result from the residential construction
proposal.
3. The applicant has paid any school mitigation fee
required by ordinance, or payment of such fee is scheduled for
payment and is adequately secured.
B. If the capacity standards established by the School
District are or�would be exceeded with the construction of the
proposed residences, the school facilities available to serve the
residences shall, be deemed inadequate, and the residences shall not
be approved unless they are phased to meet the standards, and the
impact fee authorized by this ordinance is paid in a manner timely
to the needs of the School District, or the needed land or
facilities are provided before or concurrently with the
construction of the residences. An offer of payment of an
applicable impact fee shall not be deemed sufficient if the fee
cannot be used in a timely fashion to actually provide needed
school facilities, and the payment shall be delayed until such time
as it can be used, but shall not be forgiven unless a facility of
equal value is provided.
C. School adequacy standards should refer to the capital
facilities plan.
Section 8. Fee Schedule.
A. When authorized by this Ordinance, impact fees for the
impact of development activity on public school facilities shall be
paid in accordance with the City's Fee Resolution and shall be
calculated in accordance with Exhibit A attached hereto and
incorporated herein. Mobile homes shall be considered single
family residences for the purposes of this ordinance. Accessory
dwelling units as defined by Section No. 18.06.010 of the
Bainbridge Island Municipal Code and duplexes shall be considered
multi -family dwellings for the purpose of this Ordinance.
B. When the City approves residential construction on the
condition that the applicant provide a school facility or site that
is acceptable to the School District, the applicant shall be
entitled to a credit against impact fees, calculated in accordance
with subsection (A) above, in the amount of the actual cost of
providing the school facility or site. Upon approval of the
residential construction, the applicant shall file with the City
and supply to the school district an estimate of the cost of the
school facility or site. Upon transfer of the site to the school
district and/or construction of the school facility, the applicant
shall file with the City and provide to the school district a
statement of costs, together with any supporting documentation that
is requested by the City and the school district. The cost
statement and documentation shall be reviewed by the School
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SCHOOL IMPACT FEE ORDINANCE #93-05 March 5, 1993
District and the City after transfer and/or construction to assure
an accurate credit amount. The City and the school district shall
determine the actual cost of the school facility or site for
purposes of determining the amount of the credit. If the actual
cost as determined by the City and the school district is less than
the impact fee that would have been imposed under subsection (A)
above, the applicant shall pay the difference as an impact fee.
Section 9. Exemptions.
A. No impact fees shall be imposed for the following:
1. Low-income housing projects that are constructed by
public housing agencies or private non-profit housing
developers.
2. Low-income residential units, rented or purchased,
that are dedicated and constructed by private developers.
3. Temporary placement shelters, relocation facilities
and transitional housing facilities (such as transitional
housing facilities for recovering alcoholics, prison or jail
work release facilities, and temporary housing for homeless
persons), that in the determination of the Director of
Planning and Community Development have the potential for
accommodating children who will attend public schools on a
consistent basis. The decision of the Director may be
appealed pursuant to this ordinance.
B. For purposes of this subsection, a low-income housing
project unit or a low-income residential rental unit is one that
has a maximum rent and a maximum income level for tenants equal to
or less that 50% of the average of the median income, adjusted for
family size, between the Seattle Metropolitan Statistical Area and
the Bremerton Metropolitan Statistical Area as of the date of the
application for construction of the unit. A low-income residential
purchased unit is one that has a sales price of $130,000 or less
for single family houses, and $95,000 or less for multi -family
units. These maximum sale prices shall be adjusted by the Seattle
CPI -U consumer price index each year, with 1992 being the base
year. The purchaser's family income cannot exceed 80% of the
average median income, adjusted for family size, between the
Seattle Metropolitan Statistical Area and the Bremerton
Metropolitan Statistical Area as of the date of application for
construction of the house or unit.
C. Impact fees for the projects and units exempted by
this section shall be paid from Public Funds.
D. The Department of Planning and Community Development
shall review requests for exemptions from impact fees under
subsection (A)(1) of this section pursuant to criteria and
procedures adopted by administrative rule, and shall advise the
developer in writing of the granting or denial of the request. In
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SCHOOL IMPACT FEE ORDINANCE #93-05 March 5, 1993
addition, the Department shall notify the school district of all
applications for exemptions when they are received and shall notify
the school district when such requests are granted or denied.
E. When a low-income purchased unit is sold or rented to
a person who does not qualify as a low-income purchaser or tenant,
an amount equal to the impact fee on the date of the sale or rental
shall be paid by the seller or the property owner to the City.
F. When a low-income purchased unit has received a
certificate of, occupancy, the Director of Finance and
Administrative Services shall record a notice of the exemption and
the income qualification requirements for such unit with the Kitsap
County Auditor.
Section 10. Appeals; Adjustments; Payment Under Protest.
A. An applicant for residential construction may provide
studies and data to demonstrate that any particular factor used by
the School District may not be appropriately applied to the
residential construction proposal. The School District's data
shall be presumed valid unless clearly demonstrated to be otherwise
by the applicant.
B. Any appeal of school adequacy determinations or fee
amounts shall follow the appeal process for the underlying permit
or approval and shall not be subject to a separate appeal process.
Where no other administrative appeal process is available, an
appeal may be taken to the Hearing Examiner using the appeal
procedures for variances.
C. Any error in the formula identified as a result of an
appeal should be referred to the City Council for possible
modification of the fees and/or impact fee formula after notice to
and comment from the School District.
D. Impact fees may be paid under protest. If an impact
fee is protested, the City shall make construction pursuant to the
issuance of a building permit conditional upon final resolution of
the protest, if failure to collect the fee payment would otherwise
require a denial or deferral of the project to meet School District
adequacy standard requirements.
Section 11. Payment of Fees.
A. Impact fees shall be collected as follows:
1. For subdivisions, the full fee shall be assessed at
preliminary approval, and 50% of the assessed fee shall be
paid at final approval. The balance of the assessed fee shall
be allocated to the lots in the subdivision and shall be paid
SCHOOL IMPACT FEE ORDINANCE #93-05 March 5, 1993
upon issuance of building permits.
2. For planned unit developments, the full fee shall
be assessed at preliminary or final approval, whichever comes
first under current ordinance, and 50% of the assessed fee
shall be paid at final approval. The balance of the assessed
fee shall be allocated to the dwelling units in the project
and shall be paid upon issuance of building permits.
3. 1'or developments that are completed in phases, 50%
of the fee,attributable to each phase shall be assessed and
paid at final approval of each phase. The balance of the
assessed fee shall be allocated to the dwelling units in the
project and shall be paid upon issuance of building permits.
4. For residential construction on existing lots or
parcels and all other residential construction not covered by
Subsections 1, 2, and 3 above, the full fee shall be assessed
and paid upon issuance of building permits.
B. Following payment of 50% of the assessed fee, the
Director of Finance and Administrative Services shall file with the
Kitsap County Auditor a notice of the amount of the assessed fee,
the amount of the fee already paid, and the amount of the fee to be
paid upon issuance of building permits.
C. Arrangement may be made for later payment, with the
approval of the School District, only if the School District
determines that it will be unable to use or will not need the
payment until a later time; provided, that sufficient security
shall be provided to assure payment.
Section 12. Impact Fee Account; Reporting.
A. There is created and established in the office of the
Director of Finance and Administrative Services a special interest-
bearing account for the receipt and payment of impact fees imposed
pursuant to this Ordinance. All interest earned through investment
of funds in the account shall be retained in the account and
expended in the same manner as impact fees.
B. The Director of Finance and Administrative Services
shall prepare an annual report for the account showing the source
and amount of funds received and earned and the school facilities
that were financed in whole or in part by impact fees.
C. Commencing on March 1 of each year, the Director of
Finance and Administrative Services, in consultation with the
School District Business Manager or other School District designee,
shall review information necessary to update the actual amounts
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SCHOOL IMPACT FEE ORDINANCE #93-05 March 5, 1993
associated with the six Impact Fee Components utilized in the
calculation under the formula set out in Exhibit A, and shall,
within 45 days, forward a recommended revised fee schedule, as
necessary, to the City Council.
Section 13. Expenditure.
A. The School District shall expend the impact fees for
facilities approved by the school capital facilities element of the
City's Comprehensive Plan.
B. The School District shall expend or encumber impact
fees within six years of receipt by the City; provided, that the
School District may expend or encumber impact fees more than six
years after receipt where the City determines, pursuant to written
finding entered within the six-year period, and based on evidence
provided by the School District, that there is an extraordinary and
compelling reason for the impact fees to be expended or encumbered
more than six years after receipt.
Section 14. Refunds.
A. The current owner of property for which an impact fee
has been paid may receive a refund of the impact fee where the
development activity has not occurred within 6 years of payment; or
where the fee has not been expended or encumbered within the six-
year period or extension thereof provided for in Section 13 and
there has been no impact on School District facilities. Impact
fees shall be considered encumbered on a first in, first out basis.
B. The City shall notify potential claimants of their
right to file an application for a refund and the deadline for
filing such an application. The notices shall be sent by first
class mail deposited with the United State Postal Service at the
addresses shown on the records of the County Auditor. The request
for a refund must be filed with the City Clerk in writing within
one year of the date on which the right to a refund arises or the
postmark date of the notice, whichever is later.
C. Any impact fees that are not expended or encumbered
within the six-year period or extension thereof, and for which no
application for a refund has been filed within the one-year period,
shall be retained and expended in conformance with the school
capital facilities element of the City's Comprehensive Plan.
D. Refunds of impact fees shall include interest, the
rate of which shall be the average rate received by the City on
funds in the impact fee account during the deposit of the impact
fees.
Section 15. This ordinance shall take effect and be in force
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SCHOOL IMPACT FEE ORDINANCE #93-05 March 5, 1993
five days from and after its passage, approval, publication and
posting as required by law.
PASSED by the City Council this 4th day of March
, 1993.
APPROVED by the Mayor this day of
1993.
Sam J. Granato, Mayor
ATTEST/AUTHENTICATE:
APPROVED AS TO FORM:
Rod P. Kaseguma, City Attorney
FILED WITH THE CITY CLERK: 3-4-93
PASSED BY THE CITY COUNCIL: 3-4-93
PUBLISHED: 3-10-93
POSTED: 3-10-93
EFFECTIVE DATE: 3-15-93
ORDINANCE NO.: 93-05
ref: c:\ord\schoo'_7.imp
SCHOOL IMPACT FEE ORDINANCE #93-05 March 5, 1993
I
EXHIBIT A
SAMPLE CALCULATION OF SCHOOL IMPACT FEES
I. Factors
A. School impact fees are based on the following factors:
1. Cost per seat by grade: K-5, 6-8, 9-12
2. Housing type: Single-family or multi -family
3. Student enrollment factor by housing type and by
grade
4. Credit for future taxes for existing school debt
II. Cost Per Seat by Grade
A. The cost per seat by grade is based on the following
factors:
1. Site cost
2. Permanent facility cost
3. Temporary facility cost
4. State matching funds
5. Direct contributions
6. Design capacity per facility (per School District
data)
K - 5 $12,995
6 - 8 $18,825
9 - 12 $19,465
B. The average cost of a new seat for K - 12 is $17,031.00
cab/1723R 12/30/91
I
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III. Student Enrollment Factor by Housina TvDe by Grade
Single Family Multi Family
Total Residences 5,913 1,048
Less: Vacancies 447 66
Occupied Residences 5,466 982
School Aged Children
(Per Winslow Annexation Census
of January, 1991)
Student Enrollment as of
January, 1991
K - 5 48.80
6 - 8 23.70
9 - 12 27.5%
(Per School District data)
Student Enrollment Factor by Grade
(K - 5)
1,356 divided by 5,466 = .2501
(6 - 8)
664 divided by 5,466 = .1215
(9 - 12)
770 divided by 5,466 = .1409
3,078 183
2,801 167
1,367 81
664 40
770 46
81 divided by 982 = .0825
40 divided by 982 = .0407
46 divided by 982 = .0468
Student enrollment data combined with census data demonstrates
that as of January, 1991, there were 0.5125 students enrolled
in public school per single-family dwelling unit and 0.17
students enrolled in public school per multi -family dwelling
unit. Therefore, on average, two single family swelling units
produce one student and six multi -family dwelling units produce
one student.
cab/1723R 12/30/91
I
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IV. School Impact Fee Formula
Average Cost for a Seat
Student Enrollment Factor
Seat Cost Multiplied by
Student Enrollment Factor
Credit for Future Taxes for
Existing School Debt
SUB TOTAL:
32/68 Share Between Housing Type
and Community
TOTAL ROUNDED•OFF:
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cab/1723R 12/30/91
Single Family
$17,031
0.5125
$ 8,728
($1,726)
$ 7,Q02
$ 2,240
$ 2,240
Multi Familv
$17,031
0.1700
$ 2,8.95
($ 732)
$ 2,163
$ 692
$ 700
SCHOOL IMPACT FEE FORMULA
I. Impact Fee Components
A. Site Cost
B. Permanent Facility Cost
C. Temporary Facility -Cost
D. Credit for State Maich ng Funds
E. Credit for Future Tax on Existing School Debt
F. Credit for Direct Contributions
II. Site Cost
A. "Site Cost Per Student" means the estimated cost of
a site in the School District for the grade level of school to
be provided, divided by the School District's` -design capacity
for that grade level of school. Site cost shall include
purchase price of the land, applicable taxes, fees, permits,
and site preparation costs.
Site cost per school divided by capacity = site cost per
student
III. Temporary Facility Cost
A. "Temporary Facilities Cost Per Student" means the
estimated cost of purchasing, equipping, furnishing and siting
a temporary facility (portable classroom) in the School
District for the grade level of school to be provided, divided
by the School District's design capacity for temporary
facilities for that grade level of school. Temporary facility
cost shall include: purchase price of temporary facilities,
additional cost necessary to transport the temporary facility
to the site, furnishings and equipment, applicable taxes, fees,
and permits, and other costs associated with the installation
of temporary facilities for occupancy and use.
Temporary facility cost divided by capacity = temporary
facility cost per student
IV. Permanent Facility Cost
A. "Permanent Facility Cost Per Student" means the
estimated cost of construction ..of a school in the School
District for the grade.level of school to be provided, divided
by the School District'.s design_ capacity for that grade level
of school. Permanent facility cost shall include: construction
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lh/cab/1T25R 12/24/91
costs, furnishings and equipment, applicable taxes, fees,
h
permits, and other necessary costs associated with scool
construction.
1. Credit for State matching funds.
a. When state construction matching funds are based
on -a percentage of local public funding and
impact fee revenues, and when such funds are
assured to the School District, they shall be
computed as a reduction in the permanent
facilities cost calculation.
Permanent facility cost less State matching funds divided
by capacity = permanent facility cost per student
V. Total Per Student Cost
Elementary site cost plus elementary temporary facility
cost plus elementary permanent facility cost = elementary
cost per student
Middle school site cost plus middle school temporary
facility cost plus middle school permanent facility cost
= middle school cost per student
High school site cost plus high school temporary facility
cost plus high school permanent facility cost = high
school cost pet student
VI. Cost Per Unit
A. "Student Factor" means the number of students of
each grade level that are expected to be generated by a
dwelling unit, single-family or multi -family. Student factors
shall be calculated based on the number of occupied residences,
single and multi -family, established in the 1991 Winslow
Census, and the number of students enrolled in the School
District, by grade group and housing type, in October, 1991.
Student factor numbers shall be reviewed and revised annually,
based on a determination of occupied residences made by the
City, and student enrollment numbers from the School District
on a comparable date.
Elementary cost per student times elementary student
factor = elementary cost per unit
Middle school cost per student times middle school. factor
middle school cost per unit
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Lh/cab/1725R 12/26/91
High school cost per student times high school factor =
high school cost per unit
Elementary cost per unit plus middle school cost per unit
plus high school cost per unit = fee per unit.
VII. Credit for Future Tax on Existing School Debt
Present value of School District non -growth school bond
debt for the tax year in which the proposed project will
be placed on the tax rolls as a completed product, times
the project of (current average assessed valuation per
single or multi -family unit, as applicable) divided by
current assessed valuation for school district bond tax
collection = per residence credit for future tax payment
A. Credit: direct contributions.
1. The value of the direct contributions of sites,
facilities or other agreed upon services shall be
credited as payment toward the fee obligations of the
contributor.
Total fee obligation less value of contributions = net
fee obligation
VIII. Summary
Per unit fee obligation less tax credit less direct
contribution credit times 35.7% = full fee
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