Chapter 4A.30
SCHOOL IMPACT FEES Revised 1/17 Revised 2/18 Revised 6/18 Revised 2/19

Sections:

4A.30.010    School District Capital Facilities Plan.

4A.30.020    Impact Fee Calculations. Revised 6/18 Revised 2/19

4A.30.030    School Impact Fee Schedule. Revised 1/17 Revised 2/18 Revised 6/18 Revised 2/19

4A.30.010 School District Capital Facilities Plan.

A.    Prior to the collection of impact fees for a School District and on regular basis thereafter, a School District seeking imposition by the County of an impact fee shall submit according to the established Comprehensive Plan amendment process in Chapter 19C.10, a Capital Facilities Plan adopted by the District's Board of Directors.

B.    School Districts must update their Plans regularly so that the adopted Plans, submitted to the County, maintain at least a six-year forecast of needs and a six-year plan for funding, and provide at a minimum the information required by RCWs 36.70A.070(3), 82.02.050, 82.02.060, and this Title, including but not limited to:

a.    An inventory of existing capital facilities, showing locations and capacities of the facilities.

b.    District service standards.

c.    Identification of additional facility improvements required to serve new development.

d.    Identification of existing deficiencies and the means by which existing deficiencies will be eliminated within a reasonable time.

e.    The proposed locations and capacities for expanded or new capital facilities.

f.    At least a six-year plan that will finance such capital facilities within projected funding capacities and clearly identifies sources of public money for such purposes.

g.    Based on the preceding information, the Impact Fee Calculations for the District, for single-family and multi-family dwelling units, using the formula and definitions in this Title (Table 4A-1), with information required by Chapter 82.02 RCW.

C.    In conjunction with the process for review of the Capital Facilities Plan Element of the County Comprehensive Plan, the County shall review the School District's Capital Facilities Plans and Plan amendments, and any County implementing fee ordinances to ensure that the Plan element and fee schedules reflect current conditions and address at least the minimum requirements of Chapters 36.70A and 82.02 RCW.

D.    The County shall adopt the School District's adopted Capital Facilities Plan and Plan amendments as part of the Capital Facilities Plan element of the County Comprehensive Plan prior to the imposition of an impact fee.

(Ord. 2001-93s § 3, 2001; Ord. 96-105S2 § 1 (part), 1996)

4A.30.020 Impact Fee Calculations. Revised 6/18 Revised 2/19

A.    The impact fee schedule is calculated based upon the formula set forth in Table 4A-1. The formula in Table 4A-1 is the County's determination of the appropriate proportionate share of the costs of public school capital facilities needed to serve new growth and development to be funded by school impact fees.

B.    The impact fee schedule, as enacted, includes a Maximum Fee Obligation. The actual fee obligation is the lesser of the Fee Calculation or the Maximum Fee Obligation.

C.    Separate fees shall be calculated for single-family and multi-family types of dwelling units, because of their different impact on school facilities. Separate student generation rates (student factor) must be determined by the District for each type of dwelling unit. For purposes of this Title, mobile homes shall be subject to the single-family dwelling unit fee and duplexes and zero lot line homes shall be subject to the multi-family dwelling units fee.

D.    Beginning January 1, 2019, and annually thereafter, the Maximum Fee Obligation shall be adjusted according to the change in the Construction Cost Index (20-City Average) published by the Engineering News Record using February 2017 as the base value. Each year, the adjustment shall be brought forth by ordinance in conjunction with adoption of the County Capital Facility Plan and any review of impact fees pursuant to PCC 4A.30.010.

E.    The Fee Calculations shall be made on a district-wide basis to assure maximum utilization of all school facilities in the District currently used for instructional purposes.

F.    The formula in Table 4A-1 also provides for a credit for school sites or facilities actually provided by a fee payer which are included in a School District Capital Facilities Plan and that are required by the County as a condition of development approval.

G.    The Maximum Fee Obligation in this Chapter continues until adjusted by ordinance.

(Ord. 2018-88s § 1, 2018; Ord. 2018-13 § 2 (part), 2018; Ord. 2012-71 § 1 (part), 2012; Ord. 2011-81s § 1, 2011; Ord. 2004-94s § 1, 2004; Ord. 2001-93s § 2 (part), 2001; Ord. 96-105S2 § 1 (part), 1996)

4A.30.030 School Impact Fee Schedule. Revised 1/17 Revised 2/18 Revised 6/18 Revised 2/19

PER SINGLE-FAMILY DWELLING UNIT

PER MULTI-FAMILY DWELLING UNIT

SCHOOL DISTRICT

School District Fee Calculation

Impact Fee (Maximum Fee Obligation is $3,770)

School District Fee Calculation

Impact Fee (Maximum Fee Obligation is $2,000)

Bethel

$19,345

$3,770

$8,728

$2,000

Carbonado

$3,594

$3,594

$866

$866

Dieringer

$3,216

$3,216

$450

$450

Eatonville

0

0

0

0

Fife

$4,946

$3,770

$2,043

$2,000

Franklin Pierce

$14,038

$3,770

$7,071

$2,000

Orting

$15,136

$3,770

$5,723

$2,000

Peninsula

$12,154

$3,770

$7,181

$2,000

Puyallup

$13,333

$3,770

$4,570

$2,000

Steilacoom

$4,083

$3,770

0

0

Sumner-Bonney Lake

$14,485

$3,770

$1,945

$1,945

White River

$11,391

$3,770

$4,001

$2,000

Yelm

$4,450

$3,770

$1,812

$1,812

TABLE 4A-1

Given the following variables:

A

=

Full cost fee for site acquisition costs = A1+A2+A3

A1

=

Elementary School site cost per student x the student factor

A2

=

Middle School site cost per student x the student factor

A3

=

High School site cost per student x the student factor

B

=

Full cost fee for school construction = B1+B2+B3

B1

=

Elementary School construction cost per student x the student factor

B2

=

Middle School construction cost per student x the student factor

B3

=

High school construction cost per student x the student factor

C

=

Full cost fee for temporary facilities construction = C1+C2+C3

C1

=

Elementary School temporary facility cost per student x the student factor

C2

=

Middle School temporary facility cost per student x the student factor

C3

=

High School temporary facility cost per student x the student factor

D

=

State Match Credit = D1+D2+D3

D1

=

Cost Index x SPI square footage per student for elementary school x state match % x student factor

D2

=

Cost Index x SPI square footage per student for middle school x state match % x student factor

D3

=

Cost Index x SPI square footage per student for high school x state match % x student factor

TC

=

Tax payment credit = the net present value of the Average Assessed Value for the Dwelling Unit type in the School District,

[(1+i) n] -1

X    Current School District capital property tax levy rate

X    Average assessed value for the dwelling unit within a school district (calculate separately for single family and multi-family dwelling units)

i (1+i) n

Where:

i

=

the current interest rate for outstanding bond issues

n

=

number of years left before the bond or capital levy is retired, up to a maximum of 10 years.

FC

=

Facilities Credit = the per-dwelling-unit value of any site or facilities provided directly by the development.

FC

=

Value of fee payer's contribution

number of dwelling units in the development

Then the Unfunded Need (UN):

UN

=

A+B+C-D-TC-FC

The Fee Obligation:

Total Unfunded Need x 50% = Fee Calculation

The Fee Obligation is the lesser of the Fee Calculations or the Maximum Fee Obligation in this Chapter.

WHERE:

A.    "Capacity" means the number of students a School District's facilities can accommodate district-wide at each grade span, based on the District's adopted level of service.

B.    "Classrooms" means educational facilities of the District required to house students for its basic educational program. The classrooms are those facilities the District determines are necessary to serve its student population. Specialized facilities identified by the District, including but not limited to gymnasiums, cafeterias, libraries, administrative offices, special education classrooms not suitable for general use because of design or equipment needs, and child day care centers, shall not be counted as classrooms.

C.    "Construction Cost Per Student" means the estimated cost of construction of a permanent school facility in the District for the grade span of school to be provided, as a function of the District's design standard per grade span and taking into account the requirements of students with special needs. A District shall establish construction costs based upon the District's experience with comparable projects, adjusted for inflation, or the cost of similar projects in other districts.

D.    "Cost Index" means the area cost allowance for school construction determined under WAC 180-27-060.

E.    "Facilities Credit" means the value of any site, school facilities, or monetary compensation the District has agreed to accept as an off-set against a school impact fee from a fee payer regarding the development activity.

F.    "Grade Span" means the categories into which a District groups its grades of students; i.e., elementary, middle or junior high school, and high school.

G.    "Level of Service (for schools)" means the standard adopted by each District that identifies the program year, the class size by grade span, and taking into account the requirements of students with special needs, the number of classrooms presently available of facilities the District believes will best serve its student population, the student population for new school facilities per grade span, and other factors as identified by the School District. Unless a District adopts by board resolution a standard of service that specifically deems all or any portion of its relocatable facilities to be permanent facilities, a District's standard of service shall not include any classrooms or other educational facilities housed in relocatable facilities or in transitional facilities. Except as otherwise defined by the school board pursuant to a board resolution, transitional facilities shall mean those facilities, including relocatable facilities or leased space, that are used to cover the time required for the construction of permanent facilities called for in the Capital Facilities Plan.

H.    "Permanent Facilities" means facilities of the District with a fixed foundation that are not relocatable facilities.

I.    "Relocatable or Temporary Facilities" means any factory built structure, transportable in one or more sections that is designed to be used as an education space and is needed to prevent the over-building of school facilities, to meet the needs of service areas within a District, or to cover the gap between the time that families move into new residential developments and the date that construction is completed on permanent school facilities.

J.    "Relocatable or Temporary Facilities Cost Per Student" means the estimated cost of purchasing and siting a relocatable facility in the District for the grade span of school to be provided, as a function of the District's design standard per grade span and taking into account the requirements of students with special needs.

K.    "Site Cost Per Student" means the estimated cost of a site in the District for the grade span of school to be provided as a function of the District's design standard per grade span and taking into account the requirements of students with special needs. A District shall determine site costs based on past experience or the acquisition costs for similar sites in comparable School Districts.

L.    "SPI Square Footage Per Student" means the space allocations per grade span determined by WAC 180-27-035. State Board of Education.

M.    "State Matching Credit" means the calculation set forth in Attachment A of the District's Boeckh Index times SPI square footage per student per grade span times state match percentage times applicable student factor.

N.    "State Match Percentage" means the percentage of school construction costs for which a District is eligible to receive state funding pursuant to RCW 28A.525.166 and the rules of the

O.    "State Matching Credit" means the calculation set forth in Attachment A of the District's Boeckh Index times SPI square footage per student per grade span times state match percentage times applicable student factor.

P.    "Student Factor" means the number derived by a School District to describe how many students of each grade span are expected to be generated by development activity. Student factors shall be based on District records of average actual student generated rates for new developments constructed over a period of not more than five years prior to the date of the fee calculation; provided that, if such information is not available in the District or if there are no developments in the District similar to that being proposed, the District may use data from districts with similar demographics, or, if no other data sources are reasonably available, county-wide averages.

Student factors shall be separately determined for single family dwelling units and dwelling units within multi-family residences. For purposes of this Chapter, mobile homes shall be considered single family residences.

Q.    "Tax Payment Credit or 'TC'" means the calculation set forth in Attachment A of the District's average real property tax determined value for single family dwelling units or multi-family dwelling units times the District's capital property tax rate as adjusted by the current interest rate for any bonds being retired by a capital tax and the number of years each capital levy tax shall be imposed, up to ten years. The District's capital tax rate consists of authorized tax levies to retire bonded indebtedness incurred for School District capital purposes under Chapter 28A.530 RCW and school facility levies for construction, remodeling, and modernization under RCW 84.52.053.

(Ord. 2018-88s § 2, 2018; Ord. 2018-13 § 2 (part), 2018; Ord. 2017-78 § 1, 2017; Ord. 2016-79 § 1, 2016; Ord. 2015-76s § 2, 2015; Ord. 2014-100 § 1 (part), 2014; Ord. 2013-78 § 1 (part), 2013; Ord. 2012-71 § 1 (part), 2012; Ord. 2011-81s § 2, 2011; Ord. 2010-42 § 1, 2010; Ord. 2009-93 § 2, 2009; Ord. 2008-82s § 2, 2008; Ord. 2007-107 § 2, 2007; Ord. 2006-109s § 1, 2006; Ord. 2004-94s § 2, 2004; Ord. 2003-126s § 2, 2003; Ord. 2002-119s § 2, 2002; Ord. 2001-93s § 2 (part), 2001; Ord. 99-129 § 1, 1999; Ord. 98-106 § 1, 1998; Ord. 98-8 § 1, 1998; Ord. 96-105S2 § 1 (part), 1996)