School Facilities Fees

Sacramento City Code tit. 18, ch. 18.24, art. V

in effect

Sacramento City Code § 18.24.580 Purposes.

18.24.580 Purposes. This article is adopted pursuant to the general powers reserved to the city under its City Charter for the purpose of implementing the goals, policies and objectives of the city's general plan, the North Natomas community plan and the North Natomas financing plan in the area of school facilities, and mitigating the impacts caused by new residential development upon the school facilities presently or in the future to be located in the North Natomas finance plan area. In general, said goals, policies and objectives require that there be provided to residents of North Natomas adequate school facilities. This chapter authorizes a fee to be assessed upon the owners developing residential property located within the North Natomas finance plan area in order to provide all or a substantial portion of the funds which will be necessary to construct and install adequate public school facilities and acquire related land. The fee established is the product of negotiations between North Natomas school districts and residential landowners and of a school facilities fee study commissioned by said districts, and it is the intent of the city to implement the resulting fee. It is the purpose of the city to ensure that adequate school facilities are constructed and installed in North Natomas and to protect and promote the public health, safety and welfare by conditioning legislative approvals relating to residential development with a requirement to pay such fee. (Prior code § 84.05.500)

Sacramento City Code § 18.24.590 Definitions.

18.24.590 Definitions. Unless the contrary is stated or clearly appears from the context in which a term is used, the following definitions set forth in this section shall govern construction of the words and phrases used in this article: "Assessable space" shall carry a meaning consistent with Government Code Section 65995(b)(1). "General plan" means the general plan of the city of Sacramento, as adopted by the city council on January 19, 1988, as said plan may be amended from time to time. "School district" means any school district which boundaries includes area within the North Natomas finance plan area, including any of the following school districts: Grant Joint Union High school district, Natomas unified school district, Rio Linda union school district, and Robla school district. "School districts" means collectively all of the foregoing school districts. "School facilities" means school improvements and facilities to be constructed and installed by the school districts to serve the North Natomas finance plan area, to meet the needs of persons residing within the North Natomas finance plan area, and to mitigate the impacts on school facilities caused by residential development within said area, which improvements and facilities are described in the North Natomas community plan, North Natomas financing plan, and the school fee analysis, and the costs of which are to be financed by the school fee program set forth within the North Natomas financing plan and school fee analysis. The term "school facilities" shall include the land acquired for the construction and installation of such improvements and facilities. "School facility" means the singular of school facilities. "School facilities fee" means the development impact fee designed to pay, in whole or in part, the cost of construction and installation of school facilities, and which is established pursuant to Section 18.24.600 of this chapter. "School fee analysis" means the report entitled, "School Facility Fee Analysis for the North Natomas Community Plan and Finance Plan," dated August, 1995, approved by the city council on October 31, 1995, by Resolution No. 95-623, including the other studies, reports, and other supporting data referred to and relied upon in said study, as such study exists as of the date of the enactment of this chapter, or as may thereafter be amended or supplemented from time to time. "School impact fee program" means that development impact fee program relating to the funding of the construction and installation of school facilities as described in the North Natomas financing plan, as it exists as of the date of the adoption of this chapter, or as may thereafter be amended or supplemented from time to time. (Prior code § 84.05.501)

Sacramento City Code § 18.24.600 Establishment of school facilities fee.

18.24.600 Establishment of school facilities fee. A. A school facilities fee is established and imposed pursuant to the provisions of this chapter to finance the cost of the school facilities necessitated by development within the North Natomas finance plan area and to implement the school impact fee program. B. The city council, by resolution, shall establish the specific initial and subsequent amounts of the school facilities fee pursuant to Section 18.24.620 of this chapter and make the additional findings required under Section 18.24.610 of this chapter in establishing said amounts of the fee. In addition, the city council, by resolution, may adopt additional provisions, procedures and policies to implement the school facilities fee. (Prior code § 84.05.502)

Sacramento City Code § 18.24.610 Additional findings to be made when establishing the amount of the school facilities fee.

18.24.610 Additional findings to be made when establishing the amount of the school facilities fee. At the time it considers the amount of the school facilities fee established pursuant to Section 18.24.600 of this chapter, or at the time of amending such fee, the city council shall adopt the amount of such fee if it makes the following findings in support of such fee: A. A finding that such fee has been determined and calculated in the manner consistent with the general plan, North Natomas community plan, the school impact fee program, and the school fee analysis; and B. The following additional findings required by Section 66001 of the Government Code which demonstrate that there is a nexus between the school facilities for which such school facilities fee is imposed and the need for such improvements created by the development of residential property within the North Natomas finance plan area upon which the fee is imposed: 1. Findings which identify the purpose of the fee; 2. Findings which identify the use to which the fee is to be put; 3. Findings which demonstrate that there is a reasonable relationship between the use of the fee and the type of development project on which the fee is imposed; and 4. Findings which demonstrate that there is a reasonable relationship between the need for the school facilities and the type of development project on which the fee is to be imposed; 5. Findings which demonstrate how there is a reasonable relationship between the amount of the fee and the cost of the school facilities, or portion of such school facilities, attributable to the development project on which the fee is imposed. C. In making the findings pursuant to this section and any other findings, the city council may consider all matters, whether offered orally or in writing, presented at the hearing or hearings conducted for the purpose of establishing or amending the fee, and any and all oral and written material presented to the city council and city planning and design commission in connection with the adoption, approval, or amendment of the general plan, the North Natomas community plan, and the school fee analysis. (Prior code § 84.05.503)

Sacramento City Code § 18.24.620 Proceedings to establish the amount of school facilities fee.

18.24.620 Proceedings to establish the amount of school facilities fee. A. At the time of setting the initial amount of the school facilities fee, or at the time of amending such fee, the city council shall hold a public hearing on the proposed fee or proposed amendment of fee as required by Sections 66016, 66017, and 66018 of the Government Code. B. The effective date of any resolution adopted by the city council which establishes or amends, as the case may be, the amount of the school facilities fee shall be established pursuant to Section 66017 of the Government Code. (Prior code § 84.05.504)

Sacramento City Code § 18.24.630 Imposition of school facilities fees.

18.24.630 Imposition of school facilities fees. A. The school facilities fee shall be imposed upon the owners of residential real property located within the North Natomas finance plan area based upon the occurrence of any of the following types of residential development: 1. The construction on the property of a new building containing one or more dwelling units; 2. The construction on the property of alterations or additions to an existing building which adds one or more dwelling units to such existing building; or 3. The change in use of an existing building on the property from a previous nonresidential use to a residential use containing one or more dwelling units. B. Except as may be expressly provided in this chapter, no permits or extension of permits relating to the activities described in subsection A of this section shall be granted unless and until evidence of the payment of the school facilities fee is presented to the city director of public works pursuant to Section 18.24.670 of this chapter. C. Notwithstanding anything to the contrary set forth in subsection A of this section or in any other provision in this chapter, the school facilities fee shall apply to any residential development project (1) which has heretofore received a tentative map approval or other approval or permit, whether discretionary or nondiscretionary, from the city, where the approval of the same has been conditioned upon payment of the fees established as a result of the implementation of the North Natomas financing plan, or (2) which is subject to a development agreement or other agreement between the land-owner and city which requires the payment of fees established as a result of the implementation of the North Natomas financing plan. (Prior code § 84.05.505)

Sacramento City Code § 18.24.640 Condition of legislative approvals.

18.24.640 Condition of legislative approvals. The payment of the school facilities fee pursuant to this chapter shall be made a condition to approval of legislative acts in connection with residential development projects within the North Natomas finance plan area, including, without limitation, approval of zoning changes and amendments to the general plan, the North Natomas community plan, and applicable specific plans. (Prior code § 84.05.506)

Sacramento City Code § 18.24.650 Exemptions.

18.24.650 Exemptions. A. The following shall be exempted from payment of the fees established by this chapter: 1. Alterations, renovations, or expansion of an existing residential building or structure where no additional dwelling units are created and the use is not changed; 2. The replacement of a destroyed or partially destroyed or damaged residential building or structure with a new residential building or structure of the same size and use. B. Any claim of exemption with respect to the school facilities fee must be made no later than the time for application for fee protest pursuant to Section 18.24.710 of this chapter. (Prior code § 84.05.507)

Sacramento City Code § 18.24.660 Computation of fees.

18.24.660 Computation of fees. The methodologies set forth in the school fee analysis shall be used as the basis to set the amount of school facilities fee pursuant to any resolution referenced under subsection B of Section 18.24.600 of this chapter. The amount of the fee due from any landowner shall be calculated from the actual residential uses of land proposed by the landowner. Applicants for residential building or other development permits shall include plans and calculations prepared by the applicant or applicant's agent, specifying data necessary to calculate the fee, including, without limitation, data relevant to calculate the amount of assessable space proposed in the applicant's development project, and other relevant data as may be required by the city director of public works, or his or her authorized designee. The amount of the fee due under this chapter shall be determined and calculated by the city director of public works, or his or her authorized designee, in the manner specified in Government Code Section 6995(b)(1). (Prior code § 84.05.508)

Sacramento City Code § 18.24.670 Time and manner of payment of fee.

18.24.670 Time and manner of payment of fee. A. The school facilities fee shall be paid for the property on which a residential development project is proposed directly to the school district within which the proposed project is to occur. The receiving school district shall issue a certificate of payment of the fee in a form acceptable to the city director of public works. B. Evidence of payment of the school facilities fee shall be presented to the city director of public works, or his or her designee, at the time of the issuance of any required building permit relating to such development. (Prior code § 84.05.509)

Sacramento City Code § 18.24.680 Deferral of fees.

18.24.680 Deferral of fees. The city council, by resolution, may establish policies, guidelines and procedures regarding the deferral or other adjustment of the time for payment of the school facilities fee. The policies, guidelines, and procedures shall be subject to annual reviews and adjustment to assure that funds are available to construct school facilities and to promote fairness and equity relating to such deferrals and adjustments. A resolution shall not be adopted pursuant to this section unless the city council finds that each school district affected thereby has been consulted and has had a reasonable opportunity to provide its input regarding the provisions of the resolution. (Prior code § 84.05.510)

Sacramento City Code § 18.24.690 Credits and reimbursements.

18.24.690 Credits and reimbursements. The city council, by resolution, may establish policies, guidelines and procedures regarding credits and reimbursements which may apply to the school facilities fee. Said policies, guidelines and procedures shall be subject to the terms of any written agreement entered into by the city and landowners within the North Natomas finance plan area concerning credits against and reimbursement of the school facilities fee. A resolution shall not be adopted pursuant to this section unless the city council finds that each school district affected thereby has been consulted and has had a reasonable opportunity to provide its input regarding the provisions of the resolution. (Prior code § 84.05.511)

Sacramento City Code § 18.24.700 Review and adjustment of fees by resolution.

18.24.700 Review and adjustment of fees by resolution. The city council, by resolution, may revise the school facilities fee, from time to time, to take into account any changes in school construction costs, land values, student generation rates, and the school fee analysis. Any revision in said fees or other matter set forth in this section shall be consistent with the school impact fee program and the school fee analysis. (Prior code § 84.05.512)

Sacramento City Code § 18.24.710 Protest of fees.

18.24.710 Protest of fees. A. A landowner subject to the school facilities fee may apply to the city director of public works, or his or her designee (for purposes of this section, the "director"), for a reduction, adjustment, or waiver of the fee, or any portion thereof, based upon the absence of a reasonable relationship or nexus between the impacts of the landowner's development project and either the amount of the fee charged or the type of public facility to be financed, or both. The application shall state in detail the factual basis for the claim of reduction, adjustment, or waiver, and shall include any and all written materials which the landowner deems appropriate in support of the application. The director shall provide a copy of the application to the school districts as soon as is practicable and the school districts, or any one or more of them, shall have an opportunity to submit responses to the same prior to the time set for the informal hearing to be held pursuant to subsection D of this section. Failure by the school districts to submit a timely response to the application may result in the granting thereof. B. The application shall be made in writing and filed with the director at or before the time required for the filing of protests under Government Code Sections 66020 and 66021. For purposes of determining the applicable limitations period set forth in Government Code Section 66020, the date of the imposition of the fees under this chapter shall be the date of the earliest discretionary approval by the city of the subject development project which conditions the development project upon payment of the school facilities fee. The application shall be accompanied by the payment of a filing fee in an amount established by the city council. The applicant shall be liable for the actual cost of the city in processing and ruling upon the application to the extent such cost exceeds the filing fee. Such excess amount may be deducted from any refund found due and owing to the applicant or may be added to the amount of the fee found to be due or owing from the applicant, as the case may be. C. Notwithstanding the filing of an application and the pendency of any hearing or procedure under this section, the landowner shall pay the school facilities fee originally determined by the city in a timely manner pursuant to Section 18.24.670 of this chapter. Such payment shall be deemed to be a payment under protest. D. The director shall consider the application and the response thereto by the school districts at an informal hearing held within sixty (60) days after the filing of the fee adjustment application. The decision of the director shall be final and not appealable, except as provided in subsections G and H of this section. The director shall make his or her determination of the fee adjustment within fifteen (15) days from the date of the informal hearing or the date on which said director sets for the submission of additional engineering or other studies, other information, or additional calculations as found necessary by the director during the course of the informal hearing. Applicant's failure to submit, on a timely basis, additional information requested by the director may result in a denial of the application. The applicant shall be notified of the director's decision, in writing, by the mailing of such decision by first-class mail, postage prepaid, and addressed to the address provided by the applicant. E. The director shall consider the following factors in his or her determination whether or not to approve an application: 1. The substance and nature of the evidence presented by the applicant; 2. The facts, findings and conclusions stated in the North Natomas community plan, the North Natomas financing plan and the school fee analysis, including technical information, studies, and reports contained within and supporting said plans and study, together with findings supporting the resolution setting the amount of the fee or fees in question. The applicant must present comparable technical information, studies, and reports to demonstrate that the fee is inappropriate for the particular development involved. F. If the application is granted, any change in use within the particular development involved in an application shall invalidate the reduction, adjustment, or waiver of the fee if such change in use would render the same inappropriate. G. Within ten (10) days of the date of the mailing of the decision of director's decision, an applicant or any affected school district may appeal the director's decision to the city council, by filing a notice of appeal with the city clerk. The provisions of Chapter 1.24 of this code shall govern the appeal to the city council. In reaching its decision, the city council shall consider the factors set forth in subsections A and E of this section. The decision on the appeal shall be mailed within five days following the hearing held pursuant to this section by first-class mail, postage prepaid, and addressed to the address provided by the applicant. The decision of the shall be final and not appealable, except as provided in subsection H of this section. H. The protest procedures set forth in this section are administrative procedures which must be exhausted prior to the institution of any judicial proceeding concerning the fees protested. Any petition seeking judicial review of a decision by the city council shall be made under Code of Civil Procedure Section 1094.5 and shall be filed by or before (1) ninety (90) days following the date on which such decision is mailed to the applicant or (2) the expiration of the limitation period set forth in subsection (d) of Government Code Section 66020, whichever occurs later. For purposes of determining the applicable limitations period set forth in Government Code Section 66020, the date of the imposition of the fees under this chapter shall be the date of the earliest discretionary approval by the city of the subject development project. (Prior code § 84.05.513)

Sacramento City Code § 18.24.720 Deposit in special fund.

18.24.720 Deposit in special fund. The school facilities fee paid to the school districts pursuant to the provisions of this chapter shall be deposited by each receiving school district in a separate special fund created by such school district specifically to hold the revenue generated by such fee. Said collected fees shall be deposited, managed, and maintained pursuant to the provisions of Section 66006 of the Government Code. Moneys within such fund may be used solely for the purposes set forth in Section 18.24.730 of this chapter. In the event the school districts, or any one of them, fail to comply with the requirements of this section, the city shall have the right to institute legal proceedings to compel such compliance. (Prior code § 84.05.514)

Sacramento City Code § 18.24.730 Use of funds.

18.24.730 Use of funds. Funds collected by the school districts from the school facilities fee and deposited in the special funds established pursuant to Section 18.24.720 of this chapter shall be used by the school districts for the following purposes: A. Paying or financing of the construction, installation, acquisition, or purchase of the actual or estimated costs of school facilities described in the resolution or resolutions adopted pursuant to subsection B of Section 18.24.600 of this chapter; B. Providing reimbursements as provided under Section 18.24.690 of this chapter; and C. Providing refunds as described in Sections 18.24.740 and 18.24.760 of this chapter. (Prior code § 84.05.515)

Sacramento City Code § 18.24.740 Refund of fees paid.

18.24.740 Refund of fees paid. If a building permit expires without commencement of construction, then the fee payer shall be entitled to a refund, without interest, of the fees paid as a condition for its issuance. The fee payer shall submit an application for such a refund to the school district that collected the fee in question within ninety (90) calendar days following the expiration of the permit. Failure to timely submit the required application for refund shall constitute an absolute waiver of any right to the refund. (Prior code § 84.05.516)

Sacramento City Code § 18.24.750 Other fee and dedication requirements.

18.24.750 Other fee and dedication requirements. A. The provisions of this chapter shall not release any owner of residential property located within the North Natomas finance plan area from the obligation of paying other applicable fees relating to development of property, including, without limitation, the application fees, processing fees, mitigation fees, and other development fees within the control of the city, from complying with any public facility improvement requirements which are imposed pursuant to applicable law, including, without limitation, the provisions of this code, and from complying with any requirement to dedicate property for public use pursuant to applicable law, including without limitation, the other provisions of this code and the Government Code, at the time of approval of a tentative map, tentative master parcel map, certificate of compliance, building permit or other land use entitlement. B. Notwithstanding the foregoing, at the time of payment of the school facilities fee, there shall be a credit given for the fee in an amount equal to all other fees, charges, taxes, assessments, dedications, or other impositions which are imposed solely on new residential development in an amount different from pre-existing residential development by a school district to fund and finance the construction of new school facilities, whether imposed by Government Code Sections 65970 through 65981, Section 53080 et seq., Sections 65995 through 65997, and Sections 66000 through 66020; and Education Code Sections 17700 through 17795 and Sections 17870 through 17899.3; and any other statute or law enacted after the adoption of this chapter. (Prior code § 84.05.517)

Sacramento City Code § 18.24.760 Disposition of unexpended or unappropriated fee revenues.

18.24.760 Disposition of unexpended or unappropriated fee revenues. A. Commencing with the fifth fiscal year following the first year of receipt of any revenues from the school facilities fee, and in each fiscal year thereafter, each school district shall prepare a report which sets forth the total amount of all such fee revenues that were received and deposited in the special fund established under Section 18.24.720 of this chapter in each fiscal year prior to the date of such report, but which remain unexpended or unappropriated as of the date of the report; provided, however, that no report shall be required in any year in which there were no unspent or unappropriated fee revenues in such fund which were received and deposited in the fund more than five years prior to the date of the report. Each school district preparing a report under this subsection shall provide a copy of the same to the director of public works as soon as practicable following its completion. B. Upon review of each report described in subsection A of this section, each school district shall take one of the following actions required by Section 66001 of the Government Code with respect to any unexpended or unappropriated fee revenue in the special fund established under Section 18.24.720 of this chapter which was received and deposited in such fund five or more years prior to the date of such report: 1. Appropriate all or any part of such unexpended or unappropriated fee revenue for the construction, installation, or acquisition of school facilities; 2. Make findings with respect to all or any part of such unexpended or unappropriated fee revenue which identify the purposes to which the revenue are to be put and which demonstrate a reasonable relationship between such fee revenue and the purpose for which it was imposed; or 3. Provide for the refund of all or any part of such unexpended or unappropriated fee revenue, together with any actual interest accrued thereon, in the manner described in Section 66001(e) of the Government Code, to the current record owner of any property for which fee was paid; provided that if the administrative costs of refunding such fee revenue exceed the amount to be refunded, the school district, after considering the matter at a public hearing, notice of which is given in the manner provided for by Section 66001(f) of the Government Code, may appropriate such revenue for any other school facility for which the fee is charged or otherwise imposed pursuant to this chapter and which the school district determines will benefit the properties for which such fee was charged or otherwise imposed. C. In the event the school districts, or any one of them, fail to comply with the requirements of this section, the city shall have the right to institute legal proceedings to compel such compliance. (Prior code § 84.05.518)

Sacramento City Code § 18.24.770 Annual reports and review of fee.

18.24.770 Annual reports and review of fee. A. No later than one hundred eighty (180) days following the end of each fiscal year, each school district shall prepare the report or reports required by Government Code Section 66006. Said report or reports shall be made available to the public and reviewed at a public meeting conducted by each school district pursuant to Government Code Section 66006. B. The school districts preparing reports pursuant to this section shall provide copies of the same to the city manager by or before the time required by subsection (b) of Government Code Section 66006. C. In the event the school districts, or any one of them, fail to comply with the requirements of this section, the city shall have the right to institute legal proceedings to compel such compliance. (Ord. 2004-044 § 2; prior code § 84.05.519)

Source: City of Sacramento, Sacramento City Code (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/sacramentoca/latest/sacramento_ca/0-0-0-42466Fetched: 10/24/2026