Title
Mitigation Fee Act Annual Report for the Year Ended June 30, 2025 [Published 01/09/2026]
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FileID
File ID: 2026-00010
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Location
Location: Districts 1, 3, 4, 5, 6, 7, and 8
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Recommendation
Recommendation: Receive and file the Mitigation Fee Act Annual Report for the Year Ended June 30, 2025.
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Contact
Contact: Mary Jean Rodriguez, Senior Development Project Manager, (916) 808-1980, mrodriguez@cityofsacramento.org; Eric Frederick, Special Districts Manager, (916) 808-5129, efrederick@cityofsacramento.org; Department of Finance
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Presenter
Presenter: None
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Attachments
Attachments:
1-Description/Analysis
2-Mitigation Fee Act Annual Report for the Year Ended June 30, 2025
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Description/Analysis
IssueDetail
Issue Detail: The Mitigation Fee Act (California Government Code section 66000 et. seq., hereafter the Act) and City Code section 18.56.150 mandate that an annual report be prepared regarding development impact fees charged by the City and that such report be made available to the public. The “Mitigation Fee Act Annual Report for the Year Ended June 30, 2025” (Attachment 2) fulfills the annual reporting requirements for the following development impact fee funds:
• 65th Street Fee Fund
• Central City Fee Fund
• Delta Shores Fee Fund
• Greenbriar Development Agreement Fee Fund
• Jacinto Creek Planning Area (JCPA) Fee Fund
• North Natomas Drainage Fee Fund
• North Natomas Public Facilities Fee Fund
• North Natomas Public Facilities Land Acquisition Fee (PFLAF) Fund
• North Natomas Regional Park Land Acquisition Fee (RPLAF) Fund
• North Natomas Transit Fee Fund
• Panhandle Fee Fund
• Railyards Fee Fund
• River District Fee Fund
• Willowcreek Fee Fund
The report presents the following information as required by the Act and City Code:
• A brief description of the type of fee in the account or fund.
• The amount of the fee.
• The beginning and ending balance of the account or fund.
• The amount of the fees collected, and interest earned.
• An identification of each public improvement on which fees were expended and the amount of the expenditures on each improvement, including the total percentage of the cost of the public improvement that was funded by the fees.
• 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.
• 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.
• The amount of any refunds made once it has been determined that sufficient revenues have been collected to fund incomplete public improvements but an approximate date for commencement of construction has not been identified.
• The amount of any automatic annual adjustment, including the basis of the calculation.
Pursuant to the Act and the City Code, the report included as Attachment 2 was made available to the public on January 9, 2026.
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PolicyConsiderations
Policy Considerations: Filing the required annual report with the Council will satisfy the requirements of the Act and City Code.
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EconomicImpacts
Economic Impacts: Not applicable.
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EnvironmentalConsiderations
Environmental Considerations:
California Environmental Quality Act (CEQA): Under CEQA Guidelines, this report contains administrative activities that do not constitute a project and is therefore exempt from CEQA review (14 Cal Code Reg. § 15378(b)(2)).
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Sustainability
Sustainability: Not applicable.
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Commission/Committee Action
Commission/Committee Action: None.
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RationaleforRecommendation
Rationale for Recommendation: The Act and City Code section 18.56.150 require an annual report be filed with Council for all the City’s impact fee funds. The attached report will satisfy the filing requirements for the impact fee funds included therein.
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FinancialConsiderations
Financial Considerations: There are no financial impacts to any City funds.
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LocalBusinessEnterprise
Local Business Enterprise (LBE): Not applicable.
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