Indian River County Impact Fee Study Final Report - irccdd.com

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Table of Contents 

FINAL REPORT 

INDIAN RIVER COUNTY IMPACT FEE STUDY 

I. Introduction and Policy Summary............................................................. I-1 

Introduction.................................................................................................... I-1 

Policy Summary............................................................................................. I-2 

Overview............................................................................................ I-3 

Purpose of the Policy Summary......................................................... I-3 

Legal Requirements for Impact Fees ............................................................. I-3 

Impact Fee Definition ........................................................................ I-3 

Impact Fee vs. Tax............................................................................. I-3 

Legal Framework for Imposing Impact Fees..................................... I-3 

Authority to Impose Impact Fees in IRC........................................... I-3 

Compliance with State and Federal Constitutional Requirements .... I-4 

Defensible Impact Fee Methodology................................................. I-4 

Level of Service (LOS) Standards ..................................................... I-4 

Revenue Credits................................................................................. I-5 

Impact Fee Implementation Considerations .................................................. I-5 

Administration ................................................................................... I-5 

Effective Date of Implementation...................................................... I-5 

Applicability of Impact Fees on Future Development....................... I-6 

Intergovernmental Coordination and Countywide Administration ... I-6 

Imposition, Calculation, and Collection of Impact Fees.................... I-7 

Use of Impact Fee Revenue ............................................................... I-7 

Developer Credits .............................................................................. I-8 

Exempting or Paying Impact Fees from Other Revenue Sources...... I-9 

Updating the Impact Fee Program and Indexing the Fees................. I-10 

Appeals Process ................................................................................. I-10 

LOS Standards and Fee Review .................................................................... I-10 

Funding Source Review................................................................................. I-11 

Review of Current Capital Funding Sources by Program Area......... I-11 

Summary of Legal Requirements .................................................................. I-15 

II. Current & Projected Population ................................................................ II-1 

Population Assumptions ................................................................................ II-1 

Apportionment of Demand by Residential Unit Type and Size .................... II-3 

Functional Population .................................................................................... II-6 

III. 

Correctional Facilities ................................................................................. III-1 

Inventory........................................................................................................ III-1 

Population ...................................................................................................... III-5 

Level of Service ............................................................................................. III-5 

Cost Component............................................................................................. III-7 

Tindale-Oliver & Associates, Inc. 

Indian River County 

May 2005 i Impact Fee Study

Credit Component.......................................................................................... III-9 

Existing Deficiencies ..................................................................................... III-12 

Net Correctional Facilities Impact Cost......................................................... III-12 

Proposed Correctional Facilities Impact Fee Schedule ................................. III-13 

Future Demand Analysis................................................................................ III-15 

Estimated Revenues....................................................................................... III-15 

IV. Solid Waste Facilities................................................................................... IV-1 

Inventory ....................................................................................................... IV-1 

Population ...................................................................................................... IV-7 

Level of Service ............................................................................................. IV-7 

Demand Component ...................................................................................... IV-8 

Cost Component............................................................................................. IV-9 

Credit Component.......................................................................................... IV-13 

Existing Deficiencies ..................................................................................... IV-18 

Net Solid Waste Facilities Impact Cost ......................................................... IV-18 

Proposed Solid Waste Impact Fee Schedule.................................................. IV-19 

Future Demand Analysis................................................................................ IV-21 

Estimated Revenues....................................................................................... IV-22 

V. Public Buildings ........................................................................................... V-1 

Inventory........................................................................................................ V-1 

Population ...................................................................................................... V-5 

Level of Service ............................................................................................. V-6 

Cost Component............................................................................................. V-7 

Credit Component.......................................................................................... V-9 

Existing Deficiencies ..................................................................................... V-12 

Net Public Building Impact Cost ................................................................... V-12 

Proposed Public Building Impact Fee Schedule............................................ V-13 

Future Demand Analysis................................................................................ V-15 

Estimated Revenues....................................................................................... V-16 

VI. Libraries........................................................................................................ VI-1 

Inventory........................................................................................................ VI-1 

Population ...................................................................................................... VI-6 

Level of Service ............................................................................................. VI-6 

Cost Component............................................................................................. VI-9 

Credit Component.......................................................................................... VI-14 

Existing Deficiencies ..................................................................................... VI-19 

Net Library Facility, Items, and Equipment Impact Cost.............................. VI-19 

Persons per Housing Unit by Land Use......................................................... VI-19 

Proposed Library Impact Fee Schedule ......................................................... VI-20 

Future Demand Analysis................................................................................ VI-21 

Estimated Revenues....................................................................................... VI-23 



May 2005 ii Impact Fee Study

VII. 

Emergency Services ..................................................................................... VII-1 

Inventory........................................................................................................ VII-1 

Population ...................................................................................................... VII-6 

Level of Service ............................................................................................. VII-7 

Cost Component............................................................................................. VII-8 

Credit Component.......................................................................................... VII-11 

Existing Deficiencies ..................................................................................... VII-14 

Net Fire/EMS Impact Cost............................................................................. VII-14 

Proposed Fire/EMS Impact Fee Schedule ..................................................... VII-15 

Future Demand Analysis................................................................................ VII-17 

Estimated Revenues....................................................................................... VII-18 

VIII. Law Enforcement......................................................................................... VIII-1 

Inventory........................................................................................................ VIII-1 

Population ...................................................................................................... VIII-2 

Level of Service ............................................................................................. VIII-5 

Cost Component............................................................................................. VIII-6 

Credit Component.......................................................................................... VIII-9 

Existing Deficiencies .....................................................................................VIII-13 

Net Law Enforcement Impact Cost................................................................VIII-13 

Proposed Law Enforcement Impact Fee Schedule ........................................VIII-14 

Future Demand Analysis................................................................................VIII-16 

Estimated Revenues.......................................................................................VIII-17 

IX. Public Education Facilities.......................................................................... IX-1 

Inventory........................................................................................................ IX-1 

Population ...................................................................................................... IX-5 

Level of Service ............................................................................................. IX-5 

Cost Component............................................................................................. IX-6 

Credit Component.......................................................................................... IX-9 

Existing Deficiencies ..................................................................................... IX-13 

Net Impact Cost per Student.......................................................................... IX-13 

Student Generation Rate ................................................................................ IX-14 

Proposed School Impact Fee Schedule.......................................................... IX-15 

Future Demand Analysis................................................................................ IX-15 

Estimated Revenues....................................................................................... IX-16 

X. Parks and Recreation Facilities .................................................................. X-1 

Inventory........................................................................................................ X-1 

Population ...................................................................................................... X-9 

Level of Service Standard.............................................................................. X-9 

Cost Component............................................................................................. X-11 

Credit Component.......................................................................................... X-16 

Existing Deficiencies ..................................................................................... X-21 

Net Parks and Recreational Facilities Impact Cost........................................ X-21 

Residents per Housing Unit by Housing Type .............................................. X-22 



May 2005 iii Impact Fee Study

Tables 

Proposed Parks and Recreation Impact Fee Schedule ................................... X-23 

Future Demand Analysis................................................................................ X-23 

Estimated Revenues....................................................................................... X-24 

Table I-1 Impact Fee Service Area Considerations by Program Area .............. I-9 

Table I-2 Current and Recommended Standards by Impact Fee 

Program Area..................................................................................... I-12 

Table I-3 Comparison of Fees by Impact Fee Program Area............................ I-13 

Table I-4 Historical and Projected Capital Facility Expenditures..................... I-14 

Table II-1 IRC Population Estimates and Projections ........................................ II-2 

Table II-2 Countywide Residents per Housing Unit........................................... II-3 

Table II-3 Countywide Residents per Housing Unit Excluding 

Indian River Shores............................................................................ II-3 

Table II-4 Unincorporated County Area Residents per Housing Unit................ II-4 

Table II-5 Nationwide Residents per Housing Unit – Single Family................. II-4 

Table II-6 Countywide Residents per Housing Unit........................................... II-5 

Table II-7 Countywide Excluding Indian River Shores – Residents 

per Housing Unit................................................................................ II-5 

Table II-8 Unincorporated County Area – Residents per Housing Unit............. II-6 

Table II-9 24-Hour/7-Day General Functional Population Coefficients ............ II-9 

Table II-10 11-Hour/5-Day General Functional Population Coefficients ............ II-10 

Table II-11 Countywide Functional Population – Year 2004 

(24-Hour Analysis) ............................................................................ II-11 

Table II-12 

Countywide Excluding Indian River Shores Functional 

Population - Year 2004 (24-Hour Analysis)...................................... II-12 

Table II-13 Unincorporated County Area Functional Population – 

Year 2004 (24-Hour Analysis)........................................................... II-13 

Table II-14 Countywide Functional Population – Year 2004 

(11-Hour Analysis) ............................................................................ II-14 

Table II-15 Functional Residents for Residential Land Uses – 

Correctional Facilities (Countywide)................................................. II-15 


Public Buildings................................................................................. II-16 


FIRE/EMS.......................................................................................... II-16 


Law Enforcement............................................................................... II-17 

Table II-19 

Assumptions for Nonresidential Land Uses and Functional 

Population Coefficients for Impact Fee Schedule - 

Public Buildings................................................................................. II-18 

Table II-20 Assumptions for Nonresidential Land Uses and Functional 

Population Coefficients for Impact Fee Schedule – 

Correctional Facilities, Fire/EMS, and Law Enforcement................. II-19 

Table III-1 Land & Buildings Inventory .............................................................. III-2 



May 2005 iv Impact Fee Study

Table III-2 Current Level of Service.................................................................... III-5 

Table III-3 Level of Service Comparison – Year 2004........................................ III-6 

Table III-4 Functional Residents Level of Service .............................................. III-6 

Table III-5 Land & Buildings Cost ...................................................................... III-7 

Table III-6 Equipment Cost.................................................................................. III-8 

Table III-7 Programmed Capital Costs ................................................................ III-8 

Table III-8 Unit Cost per Functional Resident..................................................... III-9 

Table III-9 Historical Capital Expenditures – Funding Sources .......................... III-10 

Table III-10 Revenue per Functional Resident ...................................................... III-11 

Table III-11 Credit per Functional Resident .......................................................... III-11 

Table III-12 Net Impact Cost ................................................................................. III-12 

Table III-13 Impact Fee Schedule.......................................................................... III-13 

Table III-14 2025 Demand and Cost Forecast ...................................................... III-15 

Table III-15 Annual Impact Fee Revenue Estimates ............................................. III-16 

Table IV-1 Summary of SWDD Capital Facilities Inventory .............................. IV-3 

Table IV-2 Current Level of Service.................................................................... IV-7 

Table IV-3 Demand Component .......................................................................... IV-8 

Table IV-4 Proposed Capital Expenditures – FY 05/06 – 09/10.......................... IV-10 

Table IV-5 Planned Capital Expansion Expenditures .......................................... IV-11 

Table IV-6 Distribution of Capital Expansion Expenditures ............................... IV-12 

Table IV-7 Historical Revenue Sources ............................................................... IV-14 

Table IV-8 Changes in the Assessment Fee Rates ............................................... IV-15 

Table IV-9 Total Credit per Resident................................................................... IV-16 

Table IV-10 Changes in the Fund Balance............................................................. IV-17 

Table IV-11 Net Impact Cost ................................................................................. IV-18 

Table IV-12 Single Family Solid Waste Impact Fee.............................................. IV-19 

Table IV-13 Proposed Solid Waste Impact Fee Schedule...................................... IV-20 

Table V-1 Summary of Public Building Inventory............................................. V-2 

Table V-2 Leased-Out/Rented County-Owned Public Facilities........................ V-5 

Table V-3 Leased Public Facilities ..................................................................... V-5 

Table V-4 Current Level of Service.................................................................... V-6 

Table V-5 Level of Service Comparison............................................................. V-7 

Table V-6 Public Building Replacement Cost .................................................... V-8 

Table V-7 Total Impact Cost per Functional Resident ...................................... V-9 

Table V-8 Programmed Expenditures per Functional Resident ......................... V-10 

Table V-9 Capital Improvement Credit per Functional Resident ...................... V-11 

Table V-10 Vacant Land Value Percentage.......................................................... V-12 

Table V-11 Net Public Building Impact Cost per Functional Resident................ V-13 

Table V-12 Proposed Public Building Impact Fee Schedule................................ V-14 

Table V-13 2025 Demand and Cost Forecast ...................................................... V-16 

Table V-14 Annual Impact Fee Revenue Estimates ........................................... V-17 

Table VI-1 Summary of IRC Library Building Inventory ................................... VI-1 

Table VI-2 Summary of IRC Library Material Inventory.................................... VI-5 

Table VI-3 Summary of IRC Library Equipment Inventory................................ VI-6 

Table VI-4 Current Level of Service.................................................................... VI-7 



May 2005 v Impact Fee Study

Table VI-5 Comparison of IRC Current LOS to FLA Standards Library 

Materials and Computers ................................................................... VI-8 

Table VI-6 Comparison of IRC LOS to Surrounding Counties ........................... VI-8 

Table VI-7 Comparison of Current LOS and LOS Standards.............................. VI-9 

Table VI-8 Building Unit Costs............................................................................ VI-10 

Table VI-9 Land Costs ......................................................................................... VI-11 

Table VI-10 Summary of Building and Land Costs per Resident.......................... VI-11 

Table VI-11 Library Material Unit Costs............................................................... VI-12 

Table VI-12 Library Equipment Unit Costs........................................................... VI-13 

Table VI-13 Library Materials and Equipment Cost per Resident......................... VI-14 

Table VI-14 Library Historical and Programmed Capital Expansion 

Funding Sources................................................................................. VI-15 

Table VI-15 Vacant Land Value Percentage.......................................................... VI-16 

Table VI-16 Equipment Value Credit .................................................................... VI-17 

Table VI-17 Total Credit per Resident................................................................... VI-18 

Table VI-18 Net Library Facilities Impact Cost..................................................... VI-19 

Table VI-19 Persons per Housing Unit by Land Use ............................................ VI-20 

Table VI-20 Proposed Library Impact Fee Schedule ............................................. VI-20 

Table VI-21 2025 Demand and Cost Forecast ...................................................... VI-21 

Table VI-22 Annual Impact Fee Revenue Estimates ............................................. VI-23 

Table VII-1 Land & Buildings Inventory .............................................................. VII-2 

Table VII-2 Vehicle Inventory Replacement Cost ................................................ VII-5 

Table VII-3 Capital Equipment Replacement Cost ............................................... VII-6 

Table VII-4 Current Level of Service (2009) ........................................................ VII-7 

Table VII-5 Current Level of Service Comparison ............................................... VII-8 

Table VII-6 Building Replacement Cost ............................................................... VII-9 

Table VII-7 Station Equipment Costs.................................................................... VII-10 

Table VII-8 Five Year Programmed and Planned Capital Expenditures............... VII-10 

Table VII-9 Impact Cost per Functional Resident ................................................ VII-11 

Table VII-10 Six-Year Historical Capital Expenditures.......................................... VII-12 

Table VII-11 Credit per Functional Resident .......................................................... VII-13 

Table VII-12 Percent of Past Property Tax Payments on Vacant Land .................. VII-14 

Table VII-13 Net Impact Cost per Functional Resident ......................................... VII-15 

Table VII-14 Proposed Fire/EMS Impact Fee Schedule ......................................... VII-16 

Table VII-15 2025 Demand and Cost Forecast ....................................................... VII-18 

Table VII-16 Annual Impact Fee Revenue Estimates ............................................ VII-19 

Table VIII-1 Land and Building Inventory............................................................. VIII-2 

Table VIII-2 Current Level of Service (2004) ........................................................ VIII-5 

Table VIII-3 Level of Service Comparison – Year 2000........................................ VIII-5 

Table VIII-4 Functional Residents Level of Service .............................................. VIII-6 

Table VIII-5 Building and Land Replacement Cost ............................................... VIII-7 

Table VIII-6 Equipment Cost.................................................................................. VIII-8 

Table VIII-7 Unit Cost per Functional Resident..................................................... VIII-9 

Table VIII-8 Historical Capital Expenditures – Expansion/Replacement ..............VIII-10 

Table VIII-9 Revenue per Functional Resident ......................................................VIII-11 

Table VIII-10 Vacant Land Value Percentage..........................................................VIII-12 



May 2005 vi Impact Fee Study

Table VIII-11 Credit per Functional Resident ..........................................................VIII-13 

Table VIII-12 Net Impact Cost .................................................................................VIII-14 

Table VIII-13 Proposed Law Enforcement Impact Fee Schedule ............................VIII-15 

Table VIII-14 2025 Demand and Cost Forecast ......................................................VIII-17 

Table VIII-15 Annual Impact Fee Revenue Estimates .............................................VIII-18 

Table IX-1 Current Level of Service (2004) ........................................................ IX-5 

Table IX-2 Facility Cost Per Student Station ...................................................... IX-7 

Table IX-3 Total Impact Cost per Student ........................................................... IX-9 

Table IX-4 State Revenue Credit.......................................................................... IX-11 

Table IX-5 2-Mill Revenue Credit ....................................................................... IX-12 

Table IX-6 Vacant Land Credit............................................................................ IX-13 

Table IX-7 Net Impact Cost per Student.............................................................. IX-14 

Table IX-8 Student Generation Rate .................................................................... IX-14 

Table IX-9 Proposed School Impact Fee Schedule.............................................. IX-15 

Table IX-10 2025 Demand and Cost Forecast ...................................................... IX-16 

Table IX-11 Annual Impact Fee Revenue Estimates ............................................. IX-17 

Table X-1 Parks & Recreation Facilities Inventory – 

Unincorporated County Area............................................................. X-3 

Table X-2 Parks & Recreation Facilities Current Level of Service.................... X-10 

Table X-3 Level of Service Comparison............................................................. X-10 

Table X-4 Landscaping and Site Improvements Cost per Acre.......................... X-11 

Table X-5 Utilities and Paving Cost per Acre..................................................... X-12 

Table X-6 Total Land Cost per Resident ............................................................ X-13 

Table X-7 Regional Parks Equipment/Buildings Replacement Cost.................. X-14 

Table X-8 

Community/Neighborhood Parks Equipment/Buildings 

Replacement Cost .............................................................................. X-15 

Table X-9 Programmed Capital Costs ................................................................ X-16 

Table X-10 Unit Cost per Resident....................................................................... X-16 

Table X-11 Historical Capital Expenditures – Funding Sources .......................... X-18 

Table X-12 Capital Improvement Credit per Resident ......................................... X-19 

Table X-13 Vacant Land Value Percentage.......................................................... X-20 

Table X-14 Credit per Resident ............................................................................ X-21 

Table X-15 Net Impact Cost per Resident ............................................................ X-22 

Table X-16 Residents per Housing Unit by Housing Type .................................. X-23 

Table X-17 

Proposed Parks and Recreation Facilities Impact 

Fee Schedule ...................................................................................... X-23 

Table X-18 2025 Demand and Cost Forecast ...................................................... X-24 

Table X-19 Annual Impact Fee Revenue Estimates ............................................. X-25 



May 2005 vii Impact Fee Study

Maps 

Map III-1 Correctional Facility Locations.......................................................... III-3 

Map IV-1 Solid Waste Facility Locations .......................................................... IV-5 

Map V-1 Public Building Facility Locations .................................................... V-3 

Map VI-1 Library Facility Locations.................................................................. VI-3 

Map VII-1 Fire/EMS Facility Locations.............................................................. VII-3 

Map VIII-1 Law Enforcement Facility Locations................................................. VIII-3 

Map IX-1 Public Education Facility Locations .................................................. IX-3 

Map X-1 County Parks Locations ..................................................................... X-7 

Appendices 

Appendix A 

Appendix B 

Appendix C 

Appendix D 

Appendix E 

Appendix F 

Appendix G 

Appendix H 

Population Estimate & Functional Population – Supplemental Information 

Property Values – Supplemental Information 

Solid Waste Impact Fee Schedule – WGU Based 

Current and Future School District Facility Inventories 

Legal Requirements for Imposing Impact Fees 

Review of Standards by Impact Fee Program Area 

Comparison of Selected Fees in Florida 

Policy Presentation to Elected Officials 



May 2005 viii Impact Fee Study

FINAL REPORT 

INDIAN RIVER COUNTY IMPACT FEE STUDY 

I. Introduction and Policy Summary 

INTRODUCTION 

Indian River County (IRC) has been experiencing significant growth over the past two 

decades. During the 1980’s, the county population increased by 51 percent and in the 

1990’s by 24 percent. 

To address the infrastructure costs associated with new growth, the County retained 

Tindale-Oliver & Associates (TOA), in conjunction with Freilich, Leitner, and Carlisle 

(FLC) and Dr. A. Chris Nelson, to conduct impact fee studies for eight service/facility 

categories, including: 

• Correctional Facilities 

• Solid Waste Facilities 

• Public Buildings 

• Libraries 

• Fire/Emergency Services 

• Law Enforcement 

• Public Education Facilities 

• Parks 

The purpose of these studies is to create a legally defensible and economically 

supportable set of impact fees for the above areas. 

This final report identifies the methodology upon which each of the impact fees will be 

based, including the service area, level of service, demand, cost and credit components. 

This report starts with an overview of policy issues that should be considered in the 

implementation of new impact programs. The remainder of this report is organized in the 

following sections: 

Section 

II 

III 

IV 

V 

VI 

VII 

VIII 

IX 

X 

Title 

Current and Projected Population 

Correctional Facilities 

Solid Waste Facilities 

Public Buildings 

Libraries 

Emergency Services 

Law Enforcement 

Public Education Facilities 

Parks and Recreation Facilities 



May 2005 I-1 Impact Fee Study

Appendix A 

Appendix B 

Appendix C 

Appendix D 

Appendix E 

Appendix F 

Appendix G 

Appendix H 

Functional Population – Supplemental Information 

Property Values – Supplemental Information 

Solid Waste Impact Fee Schedule – WGU Based 

Current and Future School District Facility Inventories 

Legal Requirements for Imposing Impact Fees 

Review of Standards by Impact Fee Program Area 

Comparison of Selected Fees in Florida 

Policy Presentation to Elected Officials 

Sections III through X are organized in the following manner: 

• Inventory 

• Population 

• Level of Service 

• Cost Component 

• Credit Component 

• Existing Deficiencies 

• Net Impact Fee Cost 

• Proposed Impact Fee Schedule 

• Future Demand Analysis 

• Estimated Revenues 

Policy Summary 

In response to the growth and development occurring in IRC, the Board of County 

Commissioners (BCC) initiated a study of impact fees for eight service/facility 

categories. As part of this study, a policy summary was completed prior to the technical 

analysis contained in Section II through Section X in this final report. 

This Policy Summary is designed to provide a clear, concise, and easy-to-read synopsis 

of policy issues related to the potential adoption and implementation of impact fees in 

IRC. 

This section provides a summary of legal issues that are identified and discussed 

throughout the policy summary. Legal matters addressed herein merely summarize 

the comprehensive discussion set forth in Appendix E, which should be referenced 

as appropriate. The summary concludes with a review of legal requirements. 




OVERVIEW 

Purpose of the Policy Summary 

• Introduce the concept of impact fees to the elected officials in IRC. 

• Summarize the legal requirements for imposing impact fees. 

• Discuss impact fee level of service considerations. 

• Discuss impact fee revenues and their effect on current capital funding of impact 

fee program areas. 

LEGAL REQUIREMENTS FOR IMPACT FEES 

Impact Fee Definition 

• An impact fee is a one-time capital charge levied against new development. 

• An impact fee is designed to cover the portion of the capital costs of infrastructure 

capacity consumed by new development. 

• The principle purpose of an impact fee is to assist in funding the implementation 

of projects identified in the Capital Improvements Element (CIE) and other 

capital improvement programs for the respective facility/service categories. 

Impact Fee vs. Tax 

• An impact fee is a regulatory function established as a condition for improving 

property and is not established for the purpose of generating revenue. 

• An impact fee must convey a proportional benefit to the fee payer. 

• An impact fee must be tied to a proportional need for infrastructure created by 

development. 

Legal Framework for Imposing Impact Fees 

• Legal standards and criteria have been established through state case law 

decisions that: 

o support local government authority to impose impact fees. 

o require that fees comply with state and federal constitutional requirements. 

Authority to Impose Impact Fees in IRC 

• IRC is a non-charter county. 

o A non-charter county derives its authority from the state constitution and 

statutory sources; 

o A non-charter county may adopt ordinances that are not inconsistent with 

general law; and 




o A non-charter county may adopt countywide ordinances that do not 

conflict with municipal ordinances. 

• The fiscal burden of providing countywide services must be borne by property 

owners in both the unincorporated and incorporated areas of the county. 

Compliance with State and Federal Constitutional Requirements 

• Local government impact fee programs must satisfy the “dual rational nexus test” 

by demonstrating that: 

o the need for capital facilities created by new development is proportionate 

to the amount of the fee charged; and 

o the expenditure of impact fee funds creates a reasonable benefit to the new 

development paying the fees. 

• Compliance with the dual rational nexus test is achieved by: 

o using a methodology that establishes a proportionate need for capital 

facilities; and 

o implementing an ordinance that contains safeguards and restrictions to 

guarantee reasonable benefit to the fee payer. 

Defensible Impact Fee Methodology 

• A local government impact fee program must be based on a study that documents: 

o the need for additional capital facility capacity created by new 

development; 

o the cost of providing needed facilities; 

o the new development’s proportionate share of the costs; and 

o the maximum amount per unit of development consistent with the 

proportionate share. 

• The County may, by policy, charge less than the maximum amount per unit of 

development. 

Level of Service (LOS) Standards 

• The County must establish LOS standards for each impact fee program area. 

• The County must apply the same LOS standard to both existing and new 

development. 

• An “existing deficiency” is created when a County establishes a LOS standard 

that is greater than the current LOS. 

• New development cannot be charged a rate designed to correct an existing 

deficiency. 

• To charge new development based on a LOS standard higher than what exists 

today, the County must have a financial plan (non-impact fee revenue sources) to 

eliminate the existing deficiency within a reasonable amount of time (generally 

five years or less). The following example illustrates this concept. 

o The current parks acreage level of service is 4 acres per 1000 residents. 




Revenue Credits 

o The County desires to establish a standard of 5 acres per 1000 residents 

(hypothetical example). 

o The current population of the unincorporated county, including both 

permanent and seasonal residents, is approximately 89,000. 

o An increase in the standard of 1 acre per 1000 population would require an 

additional 89 acres of parks acreage to be added to the inventory of parks 

acreage. 

o The County budgets the acquisition of 89 acres of park land using nonimpact 

fee revenues in its Five-Year Capital Improvement Program. 

o The County can base its Park Impact Fee on a standard of 5 acres per 1000 

residents because it has a financial plan to correct the existing deficiency. 

• The County must evaluate the revenue credit that each unit of new development 

generates and could be used to fund new capital facilities (property tax, sales tax, 

etc.). 

• The present value of these revenues per unit of land use that historically have 

been used or projected in the future to be used for capital facility expansion is 

subtracted from the cost per unit of land use of providing capital expansion 

facilities (i.e., the revenue credit). 

• The revenue credit ensures that new development does not pay more than its 

proportionate share of future capital costs. 

• As non-impact fee revenues increase for capital facility expansion (e.g., sales tax), 

the revenue credit increases and the impact fee decreases. 

• As non-impact fee revenues decrease for capital facility expansion (e.g., 

reallocate sales tax to other capital investment or operating/maintenance), the 

revenue credit decreases and the impact fee increases. 

IMPACT FEE IMPLEMENTATION CONSIDERATIONS 

Administration 

• The program must be easy for the public to understand through the use of web site 

access of the ordinance, an administrative manual, forms, impact fee schedules, 

and brochures. 

• If multiple impact fees are adopted, an Impact Fee Coordinator position will be 

necessary as a point of public contact and to manage the increased administrative 

responsibilities created by the program. Similar positions exist in counties with 

multiple impact fees. 

Effective Date of Implementation 

• The ordinance may be effective upon filing with the Department of State. 




• Most communities make the effective date of impact fees anywhere from one to 

six months after the adoption of the ordinance. 

• Delaying the effective date allows developments already in the pipeline to 

complete their application and get their building permit prior to paying the new 

impact fees. 

• Delaying the effective date results in lost impact fee revenue from development 

that occurs during the delay time period. 

Applicability of Impact Fees on Future Development 

• Impact fees will be charged against future development that creates a measurable 

demand for new capital facilities and for which no building permit has been 

issued prior to the effective date of the ordinance. 

• Impact fees will not be charged against existing development (e.g., home resales) 

or future development that does not create a new demand for capital facilities. 

• Examples of new development that will not pay an impact fee include: 

o developments where building permits have been issued prior to the 

effective date of the impact fee ordinance; 

o developments that document no creation of a measurable demand for new 

capital facilities; and 

o developments that are deed-restricted residential communities restricted to 

adults only (excluded from paying a Public Education Impact Fee). 

• Impact fees for capital facilities that are provided by the County within only the 

unincorporated areas of the county must be charged against development within 

only the unincorporated areas of the county. 

• Impact fees for capital facilities that are provided by the County within both the 

unincorporated and incorporated areas (i.e., “countywide”) must be charged 

against development within both the unincorporated and incorporated areas of the 

county. 

• The Florida Supreme Court has held that those who benefit from the provision of 

County facilities must share the burden of providing those facilities so that the 

burdens of one group are not passed disproportionately to another group. 

• Countywide impact fees must be spent in a manner that reasonably benefits those 

in incorporated and unincorporated areas. 

Intergovernmental Coordination and Countywide Administration 

• Interlocal Agreements among the County, municipalities, and the School Board 

must be developed and adopted prior to the effective date of the impact fee 

ordinance to address the: 

o collection of countywide impact fees within incorporated areas of the 

county; 

o administrative costs borne by municipalities collecting impact fees for the 

County; 




o municipal reporting requirements concerning the collection and transmittal 

of impact fee revenues; and 

o development of annual capital improvement programs to expend the fees. 

• The administrative charge borne by municipalities will be included within the 

impact fee and not as an “add-on” cost. 

Imposition, Calculation, and Collection of Impact Fees 

• Impact fees may be imposed as early as subdivision approval and as late as the 

issuance of the certificate of occupancy. 

• Most communities require payment prior to the issuance of the building permit. 

• A procedure must be included in the ordinance that allows the applicant to submit 

an independent impact fee calculation following a prescribed county 

methodology. For example, the current IRC Traffic Impact Fee Ordinance 

provides that: 

o the County Administrator or designee shall have the right to accept or 

reject the applicant’s Independent Impact Fee Study; and 

o an appeal of the County Administrator’s decision may be made to the 

BCC. 

• Impact fee revenue must be deposited into segregated accounts to ensure that 

revenues will be expended for the provision of capital facilities for which the fees 

are collected. 

Use of Impact Fee Revenue 

• Collected impact fees may be spent only on the public facilities for which they 

were collected. 

• Fees cannot be spent for operations and maintenance and must be spent only for 

capital facilities and costs incidental to the capital facilities (e.g., fees can be spent 

on additional library books because they are necessary to put the library facilities 

to use). 

• Impact fee revenues spent on privately-owned lands or educational facilities must 

revert to the School Board in the event the charter school ceases operation as a 

publicly-sponsored school facility. 

• Impact fees must be spent within a reasonable period of time to strengthen the 

nexus between the fee payer and the benefit provided by the capital facilities. 

• Most communities in Florida require fees to be spent within six years. 

• Reasonable geographic areas for the demonstration of benefit have been 

determined by the courts to be as large as countywide. 

• The determination of a proper benefit area depends on the background data and 

nature of the service being provided (see Table I-1, which summarizes 

considerations associated with service areas and benefit districts in IRC). 




• Reasonable administrative costs attributable to the provision of facilities for 

which impact fees are assessed also may be covered by impact fee revenues. 

These include the reasonable costs of maintaining an impact fee coordinator 

position, updating the impact fee ordinance/fee schedule, and covering 

administrative costs incurred by municipalities in the collection of fees. The costs 

should be fairly apportioned and documented. 

Developer Credits 

• To ensure that developers pay no more than their proportionate share of capital 

costs, developer credits are typically provided for monetary contributions, land 

dedications, and construction provided by developers toward the provision of 

capital facilities for which impact fees are collected. 

• The timing of the decision on developer credits must be specified in the impact 

fee ordinance (e.g., credits may be granted only when the improvement is 

budgeted in the County’s adopted Five-Year Capital Improvement Program, 

Capital Improvements Element of the County Comprehensive Plan, or School 

Board Five Year Capital Improvement Program). 

• Requirements for Development Credit Agreements and the associated approval 

process must be specified in the impact fee ordinance. 




Table I-1 

Impact Fee Service Area Considerations by Program Area 

No. Program Area Service Area Considerations 

1 Correctional 

Facilities 

Correctional facilities are provided on a countywide basis. The proper benefit 

district for correctional facilities is countywide. 

2 Solid Waste Solid waste facilities (refuse transfer centers, recycling and landfill) are provided on 

a countywide basis. The proper benefit district for solid waste is countywide. 

3 Public 

Education 

Public education facilities are provided on a countywide basis. The proper benefit 

district for public education is countywide. 

4 Library Libraries are a countywide service. Books and items are available and shared 

among branches. The proper benefit district for libraries is countywide. 

5 Fire/Emergency 

Medical 

Services (EMS) 

Fire services and EMS are countywide services, excluding Indian River Shores, 

which provides its own fire and emergency services. The proper benefit district for 

Fire and EMS is countywide, with the exclusion of Indian River Shores. 

6 Law 

Enforcement 

Law enforcement services are provided by the County Sheriff’s Department in the 

unincorporated areas of the county. The municipalities have their own law 

enforcement agencies. The proper benefit district for law enforcement is the 

unincorporated county. 

7 Public 

Buildings 

Public buildings provide many services, some to unincorporated areas of the county 

and others to the countywide population (judicial complex, health department, tax 

collector, etc.). If public buildings are viewed as countywide, the standard of square 

feet per person will be lower than if only the unincorporated population is used. 

Thus, the fee will be more conservative if a countywide approach is used. The 

proper benefit district for public buildings is countywide. 

8 Park and 

Recreation 

Park and recreation facilities are provided by the County and municipalities. 

Sebastian has adopted a Park and Recreation Impact Fee and Vero Beach has its 

own park and recreation system. For all parks, an unincorporated county fee and 

benefit district is recommended. 

Exempting or Paying Impact Fees from Other Revenue Sources 

• The BCC may exempt particular land uses or development projects (e.g., 

affordable housing or economic development projects) from the impact fee 

requirement. 

• To survive judicial scrutiny of exemptions: 

o exempted land uses or project types must be narrow in scope, clearly 

defined and consistent with the adopted Comprehensive Plan policies of 

the County. 




• The BCC may establish a policy that pays the calculated impact fees from 

revenue sources other than impact fees. 

• If the County exempts particular land uses or development projects from the fee 

requirement and does not reimburse the affected impact fee accounts with nonimpact 

fee revenues, the ordinance may be rendered ineffective as a mechanism 

for funding capital improvements necessary to serve new development and may 

be subject to legal liabilities. 

Updating the Impact Fee Program and Indexing the Fees 

• Typically, impact fees are updated every three years to ensure that development 

continues to pay a fee that is proportionate to its impact and receives a 

proportionate benefit to the fee paid. 

• Indexing is a method used to adjust the impact fee on an annual basis between 

periodic updates. Indexing of impact fees is becoming increasingly popular as a 

way to avoid significant increases when fees are subsequently updated. 

o Indexes must reflect cost increases that the County can reasonably expect 

to incur in the provision of needed capital facilities and be consistent with 

the underlying impact fee methodology. 

o Common indexes include the Consumer Price Index, local property 

appraiser records, and publications such as the Engineering News Record 

(ENR) construction cost index. 

Appeals Process 

• Typically, provisions for appeals of impact fee decisions made by staff, the 

County Administrator, and the BCC must be defined in the ordinance or through 

existing County procedures. 

• The approach used by many jurisdictions is similar to the appeal process 

contained in the County’s current Traffic Impact Fee Ordinance, as summarized 

below. 

o The County Administrator or designee shall have the right to accept or 

reject the decision made by staff concerning an impact fee; and 

o Final appeal of the County Administrator’s decision shall be made to the 

BCC. 

LOS STANDARDS AND FEE REVIEW 

Current LOS and adopted LOS standards in IRC were reviewed for each facility service 

category being considered in the impact fee study. In addition, performance standards 

from impact fees in other Florida counties were compiled and reviewed for comparative 

purposes. Summary data from this review of LOS standards and fees are provided in 

Tables I-2 and I-3. 

Table I-2 provides the current LOS in IRC, the adopted LOS standard in IRC (if any), 

and the recommended LOS standard for each program area. It should be noted that, for 




purposes of calculating the current levels of service, performance standards, and in 

calculating future demand for capital facilities for each impact fee program area, the 

weighted average seasonal population is used. Table I-3 provides actual fee comparisons 

(single family residential land use) for each of the program areas being considered for 

impact fees in IRC. 

FUNDING SOURCE REVIEW 

Review of Current Capital Funding Sources by Program Area 

• The primary non-impact fee source of capital revenues for the eight impact fee 

program areas under study has been and will continue to be the County’s Local 

Option Sales Tax. This tax was recently extended through 2015. 

• Table I-4 provides a summary of the actual capital expenditures for capacity 

expansion projects during the last six years and the planned capital expenditures 

for the next five years. 

o Past sales tax capital facility expansion expenditures included: 

1. expansion of five parks, an aquatic center, and a shooting range; 

2. a new north county library and expansion of the main library facility; 

3. three new fire stations and additional support vehicles; and 

4. land purchases for government buildings, sheriff evidence center, jail 

facility expansion, health department dental clinic, and touch screen 

voting machines. 

o Planned sales tax expenditures include: 

1. a new County administration building; 

2. two new fire/EMS stations; 

3. a new branch library in west county; and 

4. a west regional park, indoor south county complex, and north park ball 

fields. 

• Over 75 percent of the School Board budget is funded with the 2-mill tax 

assessment ($137.9 million of $183.4 million). 

o Approximately 27 percent of this budget is designated for expansion of the 

school system. 

• As discussed previously, the allocation of sales tax or other revenues to capital 

facility expansion has a significant impact on the magnitude of the impact fee. 

o As the use of sales tax or other revenue increases for capital facility 

expansion within an impact fee program area, the impact fee for that 

program area decreases. 

o Conversely, as the use of sales tax or other revenue decreases for capital 

facility expansion within an impact fee program area, the impact fee for 

that program area increases. 




Table I-2 

Current and Recommended Standards by 

Impact Fee Program Area 

Fee 

No 

Program Area 


Facilities 

IRC 

Current LOS 

2.97 beds per 1,000 

residents 

IRC 

Current 

LOS 

Standard 

N/A 

2 Solid Waste 2.2 tons/capita/year 1.2 tons/ 

capita/year 

Recommended 

IRC LOS Standard 

Based on beds per 1,000 residents; standard is set 

at 4.5 beds per 1,000 residents. 

Based on tons per capita per year; final standard 

is set at 2.2 tons/capita/year. 

3 Public 

Education 

144.71 SF, 117.26 

SF, and 147.57 SF 

per student station 

per Elementary, 

Middle and High 

School, 

respectively 

4 Libraries 580 SF per 1,000 

residents 

5 Fire/ 

Emergency 

Medical 

Services 

6 Law 

Enforcement 

0.089 stations per 

1,000 residents 

2.09 officers per 

1,000 residents 

N/A 

527 SF per 

1,000 

residents 

4-6 minutes 

of response 

time - service 

area: 5 mile 

radius within 

urban area 

Based on square feet (SF) per student station; 

standard is set at 144.71 SF per elementary school 

student station, 117.26 SF per middle school 

student station, and 147.57 SF per high school 

student station, combined for a weighted average 

LOS standard of 139.07 square feet per student 

station. 

Based on SF per resident; standard for buildings 

is set at 580 SF per 1,000 residents, plus 3,200 

library items per 1,000 residents, 0.7 computer 

per 1,000 residents, and 0.2 other library 

equipment per 1,000 residents. 

Based on the number of stations per 1000 

residents; standard is set at 0.089 stations per 

1,000 residents. 

N/A Based on the number of officers per 1,000 

residents; standard is set at 2.09 officers per 1,000 

residents. 

7 Public 

Buildings 

1.99 SF per 

resident 

N/A Based on SF per resident; standard is set at 1.99 

SF of building space per resident. 

8 Parks and 

Recreation 

Facilities 

6.22 acres of 

regional parks per 

1,000 residents, 

0.39 acres of 

community and 

neighborhood 

parks per 1,000 

residents 

4 acres per 

1,000 

residents 

Based on acres of regional parks per 1,000 

residents and acres of community/neighborhood 

parks per 1,000 residents for unincorporated IRC; 

standard is set based on 6.61 (6.22 acres for 

regional parks and 0.39 acres for community and 

neighborhood parks) per 1,000 residents, plus 

facility based LOS standards to be developed for 

each park type. 




Table I-3 

Comparison of Fees by Impact Fee Program Area 

(Single Family Residential Land Use) 


No. 

Program Area 

# of 

Counties 

Range of Impact Fee per Unit of 

Development 

in 

Sample Low High 

1 Correctional Facilities 5 $71.99 (Brevard) $143.00 (Wakulla) 

2 Solid Waste 2 $64.00 (Monroe) $160.00 (Brevard) 

3 Public Education 12 $636.00 (Citrus) $9,708.30 (Osceola) 

4 Libraries 6 $63.84 (Brevard) $296.56 (Collier) 

5 

Fire/Emergency Medical 

Services 

5 $92.73 (Brevard) $171.00 (Citrus) 

6 Law Enforcement 5 $46.77 (St. Johns) $135.76 (Martin) 

7 Public Buildings 5 

$138.85 

(Palm Beach) 

$319.20 (Collier) 

8 

Parks and Recreation 

Facilities 

6 $53.00 (Wakulla) $1,296.07 (Martin) 




Table I-4 

Historical and Projected Capital Facility Expenditures 

Fee No. 

Program Area 

Capital Expenditures 

for Capacity 

Expansion 

Comments on Planned Projects 

Historical 

(Last Six 

Years) 

Planned 

(Next Five 

Years) 


Facilities 

$1,083,500 $14,815,983 Major jail facility expansion planned 

2 Solid Waste $7,789,149 $18,322,000 Includes planned closure of existing 

landfill segments and construction of 

new landfill sections 

3 Public Education Not available $42,867,006 From latest School Work Plan of 

Building Committee Recommendations, 

dated September 7, 2004 

4 Libraries $4,235,065 $3,340,000 Planned West Branch Library 

5 Fire/Emergency 

Medical Services 

$2,657,760 $4,482,147 Two new Fire / EMS stations 

6 Law Enforcement $678,624 $0 Office administration building expansion 

is proposed but not funded at this time. 

7 Public Buildings $10,123,458 $6,895,000 Funding for new administration building 

8 Parks and 

Recreation Facilities 

$15,856,006 $5,800,000 West Regional Park, South County 

Indoor Facility, and North County Ball 

Fields 

Notes: 

1. The planned projects for all program areas except Solid Waste and Public Education are funded from 

the County Sales Tax. 

2. Planned projects for Solid Waste are funded from Solid Waste District revenues. 

3. Planned projects for Public Education are funded from state sources and the local 2 mills for capital 

facilities for public schools. 




Summary of Legal Requirements 

• Local government impact fee programs must satisfy the “dual rational nexus test.” 

• A non-charter county may adopt countywide ordinances that do not conflict with 

municipal ordinances. 

• The fiscal burden of providing countywide services should be borne by property 

owners in both the unincorporated and incorporated areas of the county. 

• A local government impact fee program must be based on a study reflecting capital 

facility needs. 

• The County must establish level of service (LOS) standards for each impact fee 

program area. 

• The County must evaluate the revenue credit that each unit of new development 

generates and could be used to fund new capital facilities (property tax, sales tax, 

etc.). 

• Impact fees are charged against future development that creates a measurable 

demand for new capital facilities. 

• Impact fee revenue must be deposited into segregated accounts to ensure that 

revenues will be expended for the provision of the capital facilities for which the fees 

are collected. 

• The determination of a proper benefit area depends on the background data and 

nature of the service being provided. 

• To ensure that developers pay no more than their proportionate share of capital costs, 

developer credits are typically provided for monetary contributions, land 

dedications, and construction provided by developers toward the provision of 

capital facilities for which impact fees are collected. 

• To survive judicial scrutiny of exemptions: 

o exempted land uses or project types must be clearly defined and 

consistent with the adopted Comprehensive Plan policies of the 

County; and 

o the County must reimburse or, “rebate,” exempted fees with revenues 

from non-impact fee revenue sources. 

• Typically, provisions for appeals of impact fee decisions made by staff, the 

County Administrator, and the BCC must be defined in the ordinance or through 

existing County procedures. 




(This space intentionally left blank) 




II. Current & Projected Population 

This section identifies the assumptions and resulting population estimates and projections 

for IRC. Population estimates for 2004 and projections through the year 2025 (in fiveyear 

increments) are presented and summarized in this section for use, as appropriate, 

within each of the impact fee program areas. Functional population estimates, as well as 

a discussion of what functional population is, also are provided in this section. 

Population Assumptions 

All program areas being considered for impact fees in IRC require the use of population 

data in calculating existing levels of service, performance standards, and in calculating 

future demand for capital facilities. With this in mind, a consistent approach to 

developing population estimates and projections is an important component of the data 

compilation process. To accurately determine demand for services, as well as to be 

consistent with Chapter 9J-5, F.A.C, IRC’s Comprehensive Plan considers not only the 

resident, or permanent population of the County, but also the seasonal residents and 

visitors as well. Seasonal residents include visitors to hotel and motel facilities, visitors 

to RV parks, visitors that stay with relatives and friends, and part-time residents, which 

are defined as living in IRC for less than six months each year. Therefore, for purposes 

of calculating the current levels of service, performance standards, and in 

calculating future demand for capital facilities for each impact fee program area, 

the weighted average seasonal population will be used in all population estimates 

and projections. References to population contained in subsequent chapters of this 

report pertain to the weighted average seasonal population, unless otherwise noted. 

Table II-1 presents weighted average seasonal population trends for IRC, including total 

county area, unincorporated area, and the municipalities. Detailed tables pertaining to the 

calculation of the weighted average seasonal population are included in Appendix A. 

The bottom of Table II-1 includes three possible population categories that are needed to 

support the impact fee program areas under consideration, including the countywide 

population; the countywide population, less the population of the Town of Indian River 

Shores; and the unincorporated county population. 

The population category selected for a given impact fee analysis will be consistent with 

the service area of that service/facility category. For example, correctional facilities are 

provided on a countywide basis; therefore, countywide population will be used in the 

calculations of the impact fee for correctional facilities. In contrast, law enforcement 

services are provided by the IRC Sheriff’s Department only to the unincorporated areas 

of the county. As a result, the unincorporated population will be used in the impact fee 

study calculations for law enforcement services. Such a determination is made for each 

impact fee program area and discussed in each impact fee program area’s respective 

section. 



May 2005 II-1 Impact Fee Study

Table II-1 

IRC Population Estimates and Projections 

Year 

Geographic Area 

2000 2001 2002 2003 2004 2005 2010 2015 2020 2025 

Unincorporated County 78,489 80,486 82,160 84,149 88,710 90,100 99,288 110,513 121,741 132,696 

Incorporated County 45,310 46,263 47,226 48,431 49,683 50,462 55,608 61,894 68,183 74,318 

Vero Beach 19,436 19,646 19,667 19,635 N/A N/A N/A N/A N/A N/A 

Sebastian 17,703 18,379 19,020 19,993 N/A N/A N/A N/A N/A N/A 

Fellsmere 4,209 4,309 4,399 4,561 N/A N/A N/A N/A N/A N/A 

Indian River Shores 3,838 3,802 3,882 3,911 4,429 4,590 5,490 6,567 7,854 9,394 

Orchid 125 127 258 331 N/A N/A N/A N/A N/A N/A 

Countywide Total Population 

(weighted) 

123,799 126,749 129,386 132,580 138,393 140,562 154,896 172,407 189,924 207,014 

Countywide Population 

Excluding Indian River Shores 

119,961 122,947 125,504 128,669 133,964 135,972 149,406 165,840 182,070 197,620 

Unincorporated Population 78,489 80,486 82,160 84,149 88,710 90,100 99,288 110,513 121,741 132,696 

SOURCES: 

(1) 2000 to 2003 permanent population provided by IRC, based on 2000 Census and Bureau of Economic and Business Research (BEBR). 

(2) 2004 countywide and Indian River Shores population from BEBR 2004 population data. 

(3) Countywide population projections for 2005 and after are based on both permanent and seasonal population projections included in the IRC Comprehensive Plan. 

The seasonal population is determined by weighting each category of seasonal residents by the number of months of the respective peak season. 

(4) Unincorporated seasonal population projections for 2005 and later are based on the proportion of unincorporated to countywide population in 2004 (64.1%). 

(5) Incorporated population projections for 2005 and later are determined by subtracting the unincorporated population from the countywide population. 

(6) Population projections for Indian River Shores are based on an the annualized growth rate of 3.64% from 2000 to 2004. 

Tindale-Oliver & Associates, Inc. Indian River County 


Apportionment of Demand by Residential Unit Type and Size 

The IRC residential land uses to be used for the impact fee calculations are the following: 

• Single Family 

• Multi-Family 

• Mobile Home 

Tables II-2, II-3, and II-4 present the total number of housing units, population, and 

number of residents, including both permanent residents and seasonal residents, per 

housing unit for the residential categories identified above within the entire county, 

county excluding Indian River Shores, and unincorporated county areas, respectively. 

Table II-2 

Countywide Residents per Housing Unit (1) 

Residential Land Use 

Housing 

Units Population 

Residents/ 

Unit 

Single Family 36,240 84,662 2.336 

Multi-Family 14,792 20,914 1.414 

Mobile Home 6,786 11,747 1.731 

Total 57,818 117,323 

(1) Source: 2000 Census, Tables H-8, H-30, H-31 and H-33 

2.029 

Note: Excludes boats, RVs, vans, etc. 

Table II-3 

Countywide Residents per Housing Unit 

Excluding Indian River Shores (1) 


Housing 


Residents/ 

Unit 

Single Family 34,673 82,195 2.371 

Multi-Family 13,513 20,837 1.542 

Mobile Home 6,786 10,782 1.589 

Total 54,972 113,815 


2.070 





Table II-4 

Unincorporated County Area Residents per Housing Unit (1) 


Housing 


Residents/ 

Unit 

Single Family 22,384 53,341 2.383 

Multi-Family 8,536 12,606 1.477 

Mobile Home 5,378 8,464 1.574 

Total 36,298 74,411 


2.050 


To accommodate the tiering of impact fee assessments for the residential single family 

land use category, an analysis was completed on housing unit size and persons per 

housing unit, comparing nationwide averages with countywide information. This 

analysis utilized national data from the 2003 American Housing Survey (AHS) and from 

the 2000 Census data for Indian River County to examine this relationship. 

Table II-5 presents nationwide information about the number of residents per housing 

unit (single family) tiered in three different house sizes. 

Table II-5 

Nationwide Residents per Housing Unit (1) – Single Family 

Residents/ 

Housing 

Unit 

Ratio to 

Weighted 

Average 

Household Size Residents 

Housing 

Units 

Less than 1,500 sf 64,875 26,038 2.492 91.41% 

From 1,500 to 2,499 sf 81,587 29,317 2.783 102.10% 

2,500 sf or greater 44,274 14,625 3.027 111.07% 

Total 190,736 69,980 100.00% 

Weighted Average 2.726 

(1) Source: 2003 American Housing Survey 

To calculate the tiering for the three different categories, national residents per unit ratios 

for each housing unit category were applied to the county’s total residents per housing 

unit ratio for single family home. Tables II-6, II-7, and II-8 calculate the final residents 

per housing unit. 




Table II-6 

Countywide 

Residents per Housing Unit 

(with Single Family Tiering) 


Residents/ 

Unit 

Ratio to Total 

Single Family Residents/Unit 

Single Family 2.336 100.00% n/a 

Less than 1,500 sf 91.27% 2.132 

From 1,500 to 2,499 sf 102.57% 2.396 

2,500 sf or Greater 111.24% 2.598 

Multi-Family 1.414 n/a 1.414 

Mobile Home 1.731 n/a 1.731 

Total 2.029 

(1) Source: Table II-2 


Table II-7 

Countywide Excluding Indian River Shores 




Residents/ 

Unit 




Less than 1,500 sf 91.27% 2.164 

From 1,500 to 2,499 sf 102.57% 2.432 

2,500 sf or Greater 111.24% 2.637 



Total 2.070 






Table II-8 

Unincorporated County Area 




Residents/ 

Unit 




Less than 1,500 sf 91.27% 2.175 

From 1,500 to 2,499 sf 102.57% 2.444 

2,500 sf or Greater 111.24% 2.651 



Total 2.050 



Functional Population 

Introduction 

For four of the eight impact fee program areas (Public Buildings, Law Enforcement, 

Fire/EMS, and Correctional Facilities), it is appropriate to apply a concept referred to as 

“functional population” in the impact fee literature. In the case of Parks and Recreation 

Facilities, Library Facilities, and Public Education Facilities impact fee programs, 

because the fee is imposed only on residential uses, it is not necessary to use functional 

population. The Solid Waste Facilities impact fee schedule is based on the waste 

generation levels of different land uses. 

It should be noted that IRC uses the term “functional population” in the Comprehensive 

Plan but with a different definition (refers to permanent plus seasonal population). This 

concept, as used in the impact fee analysis, is a generally accepted methodology for these 

impact fee areas and is based on the assumption that demand for certain facilities is 

generally proportional to the presence of people. 

The Concept and Calculation of Functional Residents 

As IRC grows, it will need to expand its supply of public facilities. The expansion needs 

of some facilities, such as water and sewer, may be estimated using observed demand 

extrapolated into the future. The expansion needs for other facilities, however, may be 

more complicated. For example, the demand for police and fire facilities varies by land 

use in ways that are not always clear. How many "units" of police or fire service are 

needed to serve the needs of commercial, industrial, or single family residential 




activities For other facilities such as emergency medical and rescue, it is difficult to 

allocate demand to land uses when many of the calls are related to crashes. 

The traditional method for estimating the current and future demand for certain facilities 

is to use the population as the basis. For example, some states have established a 

statewide minimum standard of 0.3 square feet of library space per capita based on the 

population of communities meeting minimum thresholds. Yet, communities with high 

volumes of nonresidents who use library services may need more than 0.3 square feet per 

resident to effectively meet this standard. In the case of police, fire, and emergency 

medical facilities, the higher the nonresident daytime population, the greater the need is 

for service relative to the resident population. Moreover, it is not enough to simply add 

resident population to the number of employees, since the service-demand characteristics 

of employees can vary considerably by type of industry. Using unweighted population 

and employment data to estimate facility needs may result in substantial error. 

For many facilities, there is a convenient way to rationally attribute demand by land use 

and to estimate aggregate demand for a community. This method is called "functional 

population." Functional population is the equivalent number of people occupying space 

within a community on a 24-hours-per-day, 7-days-per-week basis for public facilities 

providing around-the-clock services, such as police and fire/EMS services (or alternative 

time period such as an 11-hours-per-day, 5-days-per-week basis for public buildings, 

which are open on the average only a total of 55 hours per week). 

A person living and working in the community will have a functional population 

coefficient of 1.0. A person living in the community but working elsewhere may spend 

only 16 hours per day in the community on weekdays and 24 hours per day on weekends 

for a functional population coefficient of 0.76 (128-hour presence divided by 168 hours 

in one week). A person commuting into the community to work five days per week 

would have a functional population coefficient of 0.24 (40-hour presence divided by 168 

hours in one week). Similarly, a person traveling into the community to shop at stores, 

perhaps averaging 8 hours per week, would have a functional population coefficient of 

0.05. 

Functional population thus, is designed to capture the presence of all people within the 

community, whether residents, workers, or visitors, to arrive at a total estimate of 

effective population needing to be served. Functional population measures are important 

to gauge the demand for facilities serving the community 24 hours per day, 7 days per 

week for services such as police, fire, and emergency medical services, or 11 hours per 

day, 5 days per week for services such as public building services. 

This form of adjusting population to help measure real facility needs replaces the popular 

approach of merely weighting residents two-thirds and workers one-third (Nelson and 

Nicholas 1992). By estimating the functional population per unit of land use across all 

major land uses in a community, an estimate of the demand for certain facilities and 

services in the present and in a future year can be calculated. The following paragraphs 

explain how functional population is calculated. 




Residential Functional Population 

It is generally assumed that people spend one-half to two-thirds of their time at home and 

the rest of each 24-hour day away from their place of residence. In developing the 

residential component of IRC functional population for fees using a 24-hour versus 11- 

hour approach, an analysis of IRC population and employment characteristics was 

conducted. Based on this analysis, it was estimated that, in the case of 24-hour days, 

people, on average, spend 15.6 hours, or 65 percent, of each 24-hour day at their place of 

residence and the other 35 percent away from home. In the case of 11-hour days, people 

spend 3.8 hours, or 35 percent of their time, at their place of residence and the remaining 

65 percent away from home. This analysis is presented in Appendix A, Tables A-9 

through A-11, and resulting percentages are displayed in Tables II-9 and II-10. 

Nonresidential Functional Population 

Developing estimates of functional residents for nonresidential land uses is more 

complicated than developing estimates of functional residents for residential land uses, 

given the varying characteristics of non-residential land uses. Nelson and Nicholas 

originally introduced a method for estimating functional resident population, now used 

internationally. 1 This method uses trip generation data from the Institute of 

Transportation Engineers' (ITE) Trip Generation Manual, information on passengers per 

vehicle, workers per vehicle, length of time spent at the land use, and other variables. 

Specific calculations include: 

• Total one-way trips per employee (ITE trips times 50 percent to avoid double 

counting entering and exiting trips as two trips). 

• Visitors per impact unit based on occupants per vehicle (trips times occupants per 

vehicle minus employees). 

• Worker hours per week per impact unit (such as nine worker hours per day times 

five days in a work week). 

• Visitor hours per week per impact unit (visitors times number of hours per day 

times relevant days in week such as five for offices and seven for retail shopping). 

• Functional population coefficients per employee developed by considering time 

spent by employees and visitors at each land use. 

Table II-9 shows the functional population coefficients for nonresidential uses/categories 

in IRC for the year 2004 based on a 24 hours per day, 7 days per week analysis. 

1 Arthur C. Nelson and James C. Nicholas, "Estimating Functional Population for Facility Planning," 

Journal of Urban Planning and Development 118(2): 45-58 (1992). 




Table II-9 

24-Hour/7-Day General Functional Population Coefficients 

Journey- 

One-Way to-Work Daily Visitors Visitor Days Functional 

ITE Hours Trips Per Trips Per Occupants Occupants Per Hours Per Population 

Land-Use Category Code In-Place Employee Employee Per Trip Per Trip Employee Per Trip Week Coefficients (1) 

Residential 0.650 

Natural Resources N/A 9.00 3.02 1.51 1.32 1.38 0.09 1.00 5 0.271 

Construction 110 9.00 3.02 1.51 1.32 1.38 0.09 1.00 5 0.271 

Manufacturing 140 9.00 2.13 1.07 1.32 1.38 0.06 1.00 5 0.270 

TCU, Warehousing 110 9.00 3.02 1.51 1.32 1.38 0.09 1.00 5 0.271 

Wholesale Trade 150 9.00 3.89 1.95 1.32 1.38 0.12 1.00 5 0.271 

Retail Trade (2) 820 9.00 67.30 33.65 1.24 1.73 16.49 1.50 7 1.406 

FIRE 710 9.00 3.32 1.66 1.24 1.73 0.81 1.00 5 0.292 

Services 710 9.00 3.32 1.66 1.24 1.73 0.81 1.00 5 0.292 

Government Services 730 9.00 11.95 5.98 1.24 1.73 2.93 1.00 7 0.497 

Trips per employee based on Trip Generation Seventh Edition (Institute of Transportation Engineers 2004) as follows: 

ITE Code 110 at 3.02 weekday trips per employee, page 90. 





ITE Code 820 based on blended average of trips by retail center size calculated below, adapted from page 1451. 

Retail - Trips per Employee Determination 

Assumed 

Weighted 

Retail Scale Center Size Trip Rate Share Trips 

Neighborhood < 50k sq.ft. 25,000 110.32 40.0% 44.13 

Community 50k - 250k sq.ft. 150,000 58.93 30.0% 17.68 

Regional 250k - 500k sq.ft. 375,000 42.76 20.0% 8.55 

Super Reg. 500k-1000k sq.ft. 750,000 33.55 10.0% 3.35 

Sum of Weighted Trips/1k sq.ft. 73.71 

One-Way Trips/1k sq.ft. 36.86 

Square Feet/Retail Employee (2) 913 

Employees per 1,000 sq.ft. 1.0953 

Trips per employee 67.30 

Journey-to-Work Occupants per Trip from 2001 Nationwide Household Travel Survey (FHWA 2001) (see http://nhts.ornl.gov/2001/index/shtml) as follows: 

1.32 occupants per Construction, Manufacturing, TCU, and Wholesale trip 

1.24 occupants per Retail Trade, FIRE, and Services trip 

Daily Occupants per Trip from 2001 Nationwide Household Travel Survey (FHWA 2001) as follows: 



(1) The equation to determine the Functional Population Coefficient per Employee for all land-use categories except residential includes the following: 

[(Employee Hours x Days per Week) + (Visitors per Employee x Visitor Hours per Trip x Days per Week)] 

(24 Hours per Day x 7 Days per Week) 

(2) Square feet per retail employee from Energy Information Administration (2002) from Table B-1 of the Commercial Energy Building Survey 1999 

Similar to Table II-9 above, the following table provides the general functional 

population coefficients for nonresidential uses/categories in IRC for the year 2004 based 

on an 11 hours per day, 5 days per week analysis. 




Table II-10 

11-Hour/5-Day General Functional Population Coefficients 

Journey- 

One-Way to-Work Daily Visitors Visitor Days Functional 

ITE Hours Trips Per Trips Per Occupants Occupants Per Hours Per Population 

Land-Use Category Code In-Place Employee Employee Per Trip Per Trip Employee Per Trip Week Coefficients (1) 

Residential 0.350 

Natural Resources N/A 9.00 2.21 1.11 1.32 1.38 0.07 1.00 5 0.824 

Construction 110 9.00 2.21 1.11 1.32 1.38 0.07 1.00 5 0.824 

Manufacturing 140 9.00 1.57 0.79 1.32 1.38 0.05 1.00 5 0.822 

TCU, Warehousing 110 9.00 2.21 1.11 1.32 1.38 0.07 1.00 5 0.824 

Wholesale Trade 150 9.00 2.87 1.44 1.32 1.38 0.09 1.00 5 0.826 

Retail Trade (2) 820 9.00 50.47 25.24 1.24 1.73 12.37 1.00 5 1.942 

FIRE 710 9.00 2.72 1.36 1.24 1.73 0.67 1.00 5 0.879 

Services 710 9.00 2.72 1.36 1.24 1.73 0.67 1.00 5 0.879 

Government 730 9.00 9.76 4.88 1.24 1.73 2.39 1.00 5 1.036 

Trips per employee based on Trip Generation Seventh Edition (Institute of Transportation Engineers 2004) as follows: 






ITE Code 820 based on blended average of trips by retail center size calculated below, adapted from page 1451. 

These trip rates are adjusted based on the hourly distribution of trips over 24 hours to determine the trips taken during the 11-hour period. 

Retail - Trips per Employee Determination 

Assumed 

Weighted 

Retail Scale Center Size Trip Rate Share Trips 

Neighborhood < 50k sq.ft. 25,000 110.32 40.0% 44.13 

Community 50k - 250k sq.ft. 150,000 58.93 30.0% 17.68 

Regional 250k - 500k sq.ft. 375,000 42.76 20.0% 8.55 

Super Reg. 500k-1000k sq.ft. 750,000 33.55 10.0% 3.35 

Sum of Weighted Trips/1k sq.ft. 73.71 

One-Way Trips/1k sq.ft. 36.86 

Square Feet/Retail Employee (2) 913 

Employees per 1,000 sq.ft. 1.0953 

Trips per employee 67.30 

Percent over the 11-hour period 75% 

Trips per employee over thte 11-hour period 50.47 

Journey-to-Work Occupants per Trip from 2001 Nationwide Household Travel Survey (FHWA 2001) as follows: 



Daily Occupants per Trip from 2001 Nationwide Household Travel Survey (FHWA 2001) as follows: 



(1) The equation to determine the Functional Population Coefficient per Employee for all land-use categories except residential includes the following: 

[(Employee Hours x Days per Week) + (Visitors per Employee x Visitor Hours per Trip x Days per Week)] 

(11 Hours per Day x 5 Days per Week) 

(2) Square feet per retail employee from Energy Information Administration (2002) from Table B-1 of the Commercial Energy Building Survey 1999 

Since the four impact fee program areas that use the concept of functional population 

provide services in different areas of the county, it was necessary to develop functional 

population coefficients for each of these areas. These areas are: 

• countywide; 

• countywide excluding Indian River Shores; and 

• unincorporated county area. 

The functional population coefficients in Table II-9, which are based on 24 hours per day, 

7 days per week, were used to estimate the functional population indicated in Tables II- 

11, II-12, and II-13. The functional population coefficients in Table II-10 were used to 

estimate the functional population in Table II-14, which is based on 11 hours per day, 5 




days per week. These tables indicate that the ratio of functional population to population 

for the year 2004 is as follows: 

• 88.05% countywide (24-hour analysis); 

• 88.31% countywide excluding Indian River Shores (24-hour analysis); 

• 90.67% unincorporated County Area (24-hour analysis); and 

• 83.07% countywide (11-hour analysis). 

Table II-11 

Countywide Functional Population – Year 2004 

(24-Hour/7-Day Analysis) 

Population and Employment 

Population 1 

Year 2004 

Population and 

Employment (1) 

24-Hour/7-Day 

Functional 

Resident 

Coefficient (2) 

24-Hour/7-Day 

Functional 

Residents 

2004 (3) 

Residents 138,393 0.650 89,955 

Employment 

Natural Resources 5,930 0.271 1,607 

Construction 3,710 0.271 1,005 

Manufacturing 3,650 0.270 986 

TCU, Warehousing 1,680 0.271 455 

Wholesale Trade 1,250 0.271 339 

Retail Trade 11,780 1.406 16,563 

FIRE 5,440 0.292 1,588 

Services 22,210 0.292 6,485 

Government 5,770 0.497 2,868 

Total Functional Residents 121,852 

Ratio of Functional Residents to Residents 88.05% 

(1) Source: Table II-1 (residential population estimate) and Woods and Poole Economics, Inc. 

Indian River County 2004 Employment by Major Sector (employment population estimate) 


(3) Year 2004 population (Item 1) multiplied by 24-hour functional resident coefficient (Item 2). 




Table II-12 

Countywide Excluding Indian River Shores 

Functional Population – Year 2004 


Year 2004 



24-Hour/7-Day 

Functional 

Resident 


24-Hour/7-Day 

Functional 

Residents 

2004 (3) 


Population 

Residents 133,964 0.650 87,077 

Employment 


Construction 3,588 0.271 972 



Wholesale Trade 1,232 0.271 334 

Retail Trade 11,612 1.406 16,327 

FIRE 5,261 0.292 1,536 

Services 21,480 0.292 6,272 

Government 5,580 0.497 2,773 




Indian River County 2004 Employment by Major Sector (employment population estimate). 







Table II-13 

Unincorporated County Area 



Year 2004 



24-Hour/7-Day 

Functional 

Resident 


24-Hour/7-Day 

Functional 

Residents 

2004 (3) 


Population 

Residents 88,710 0.650 57,662 

Employment 


Construction 2,559 0.271 693 



Wholesale Trade 901 0.271 244 

Retail Trade 8,491 1.406 11,938 

FIRE 3,752 0.292 1,096 

Services 15,317 0.292 4,473 

Government 3,979 0.497 1,978 











Table II-14 




Year 2004 



11-Hour/5-Day 

Functional 

Resident 


11-Hour/5-Day 

Functional 

Residents 

2004 (3) 


Population 

Residents 138,393 0.350 48,438 

Employment 


Construction 3,710 0.824 3,057 

Manufacturing 3,650 0.822 3,000 

TCU, Warehousing 1,680 0.824 1,384 

Wholesale Trade 1,250 0.826 1,033 

Retail Trade 11,780 1.942 22,877 

FIRE 5,440 0.879 4,782 

Services 22,210 0.879 19,523 

Government 5,770 1.036 5,978 







Additionally, the annual functional population figures were calculated for the 1998-2009 

period. These figures will be used to calculate the credit per functional resident and are 

included in Appendix A. 

Functional Residents by Specific Land Use Category 

When a wide range of land uses impact services, an estimate of that impact is needed for 

each land use. This section presents functional population estimates by residential and 

non-residential land uses. 

Residential Land Uses 

The average number of persons per housing unit in IRC was calculated based on 

information obtained from the 2000 Census. In addition to single family, multi-family, 

and mobile home land uses, residential uses also include the accessory single family land 

use. Accessory single family units are considered to be equivalent to multi-family land 

uses. Besides those uses, residential uses also include hotels, motels, nursing homes, and 

adult congregate living facilities (ACLF). Secondary sources, such as ITE’s Trip 




Generation Manual (Seventh Edition), indicate persons by unit for hotels, motels, nursing 

homes, and ACLF land uses. As mentioned before, different functional population 

coefficients must be developed for each of the impact fee areas to be analyzed. For 

residential land uses, these coefficients are displayed in Tables II-15, II-16, II-17, and II- 

18. The differences between the residential coefficients are the following: 

• Correctional Facilities: Residents per unit figures are countywide. For the 

Transient, Assisted, Group coefficients, 24-hour days/7-day weeks were used. 

• Public Buildings: Residents per unit figures are countywide. For the Transient, 

Assisted, Group coefficients, 11-hour days/5-day weeks were used. 

• Fire/EMS: Residents per unit figures are countywide excluding Indian River 

Shores. For the Transient, Assisted, Group coefficients, 24-hour days/7-day 

weeks were used. 

• Law Enforcement: Residents per unit figures are for the unincorporated county 

area. For the Transient, Assisted, Group coefficients, 24-hour days/7-day weeks 

were used. 

Table II-15 

Functional Residents for Residential Land Uses 


(Countywide) 

Impact ITE 

Residents/ 

Occupants Occupancy 

Adjusted 

Residents 

Hours 

at 

Workers 

Per 

Work 

Day 

Days 

Per 

Work Week 

Functional 

Residents Per 

Residential Land Use Unit Code Per Unit (1) Rate (2) Per Unit (3) Place (4) Unit (5) Hours (6) Week (7) Unit (8) 

Residential 

Single Family 

Lower than 1,500 sf du 210 2.132 1.386 

1,500 to 2,499 sf du 210 2.396 1.557 

2,500 sf or Greater du 210 2.598 1.689 

Accessory Single-Family du 230 1.414 0.919 

Multi Family du 220/230 1.414 0.919 

Mobile Home du 240 1.731 1.125 

Transient, Assisted, Group 

Hotel / Motel Room 310 / 320 1.800 80% 1.440 12 0.5 9 7 0.908 

Nursing Home / ACLF Bed 620 / 252 1.250 95% 1.188 16 0.5 9 7 0.979 

Notes: 

1) Estimate from 2000 Census and 2003 AHS 

2) Occupancy rate for hote/motel is based on 9 months of the peak season at 90 percent occupancy and three months of the off-peak season at 50 percent. 

3) Residents per unit times occupancy rate 

4) Assumed. 

5) Adapted from ITE Trip Generation, Seventh Edition 

6) Nine-hour work days are assumed. 

7) Work days in the week. 

8) For residential, this is Adjusted Residents Per Unit times 0.65. For Transient, Assisted, and Group, it is: 

[(Residents/Occupants per Unit x Hours at Place x Days per Week) + (Workers x Work Hours per Day x Days Per Week)] 

(24 Hours per Day X 7 Days per Week) 




Table II-16 



(Countywide) 

Impact ITE 

Residents/ 


Adjusted 

Residents Hours at 

Workers 

Per 

Work 

Day 

Work 

Week 

Functional 

Days Per Residents 

Residential Land Use Unit Code Per Unit (1) Rate (2) Per Unit (3) Place (4) Unit (5) Hours (6) Week (7) Per Unit (8) 

Residential 

Single Family 


1,500 to 2,499 sf du 210 2.396 0.839 




Mobile Home du 240 1.731 0.606 




Notes: 




4) Assumed. 






( 11 Hours per Day X 5 Days per Week) 

Table II-17 


FIRE/EMS 

(Countywide Excluding Indian River Shores) 


Impact 

Unit 

ITE 

Code 

Residents/O 

ccupants 

Per Unit (1) 

Occupancy 

Rate (2) 

Adjusted 

Residents Per 

Unit (3) 

Hours at 

Place (4) 

Workers 

Per 

Unit (5) 

Work 

Day 

Hours (6) 

Days Per 

Week (7) 

Work Week 

Functional 

Residents Per 

Unit (8) 

Residential 

Single Family 


1,500 to 2,499 sf du 210 2.432 1.581 




Mobile Home du 240 1.589 1.033 




Notes: 




4) Assumed. 










Table II-18 



(Unincorporated County) 

Residents/ 


Per Unit (1) Rate (2) 

Adjusted 

Residents 

Per Unit (3) 

Workers 

Per 

Unit (5) 

Work 

Day 

Hours (6) 

Days 

Per 

Week (7) 

Work 

Week 

Functional 

Residents 

Per Unit (8) 



Unit 

ITE 

Code 

Hours at 

Place (4) 

Residential 

Single Family 


1,500 to 2,499 sf du 210 2.444 1.589 




Mobile Home du 240 1.574 1.023 




Notes: 




4) Assumed. 




8) For residentia, this is Adjusted Residents Per Unit times 0.65. For Transient, Assisted, and Group, it is: 



Nonresidential Land Uses 

A similar approach is used to estimate functional residents for nonresidential land uses. 

Tables II-19 and II-20 report basic assumptions and calculations, such as trips per unit, 

trips per employee, employees per impact unit, one-way trips per impact unit, worker 

hours, occupants per vehicle trip, visitors (patrons, etc.) per impact unit, and visitor hours 

per trip, and days per week for nonresidential land uses. The final column in the tables 

shows the estimated functional resident coefficients by land use. These coefficients by 

land use create the demand component for the respective impact fee and will be used in 

the calculation of the cost per unit for each land use category in the fee schedule. 




Table II-19 


Population Coefficients for Impact Fee Schedule 



Unit 

ITE Code / 

Page (1) 

Trips 

Per 

Unit (2) 

Trips Per 

Worker (3) 

Workers 

Per 

Unit (4) 

One-Way 

Factor @ 

50% 

Worker 

Hours 

Per Trip (5) Visitors (6) Trip (7) 

Visitor 

Occupants 

Hours Per 

Days Per 

Week 

11-Hour 

Functional 

Resident 


Land Use 

Office and Financial 

Medical Office 1,000 sf 720 / 1190 36.13 8.91 4.05 18.07 9 1.37 20.69 1.00 5 5.199 

Bank/Savings Walk-in 1,000 sf 911 / 1672 156.48 44.47 3.52 78.24 9 1.27 95.85 0.35 5 5.929 

Bank/Savings Drive-in 1,000 sf 912 / 1685 246.49 72.79 3.39 123.25 9 1.27 153.13 0.15 5 4.859 

Office 50,000 GSF or less 1,000 sf 710 / 1158 15.65 3.32 4.71 7.82 9 1.20 4.68 1.00 5 4.281 

Office greater than 50,000 GSF 1,000 sf 710/1158 8.27 3.32 2.49 4.13 9 1.20 2.47 1.00 5 2.262 

Industrial 

Manufacturing 1,000 sf 140/170 3.82 2.13 1.79 1.91 9 1.30 0.69 1.00 5 1.530 

Warehouse 1,000 sf 150/199 4.96 3.89 1.28 2.48 9 1.30 1.95 0.75 5 1.176 

Mini-Warehouse 1,000 sf 151/227 2.50 56.28 0.04 1.25 9 1.55 1.89 0.75 5 0.165 

General Industrial 1,000 sf 110/99 6.97 3.02 2.31 3.49 9 1.30 2.22 1.00 5 2.090 

Concrete Plant Acre N/A 15.6 3.02 5.17 7.80 9 1.20 4.19 1.00 5 4.608 

Sand Mining Acre N/A 2.00 3.02 0.66 1.00 9 1.20 0.54 1.00 5 0.591 

Retail, Gross Square Feet 

Retail 50,000 GSF or less (9) 1,000 sf 820/1451 86.56 N/A 2.50 43.28 9 1.70 71.07 0.65 5 6.245 

Retail 50,001 GSF to 100,000 GSF (10) 1,000 sf 820/1451 75.10 N/A 2.50 37.55 9 1.70 61.34 0.75 5 6.228 


Retail over 200,000 GSF (12) 1,000 sf 820/1451 32.80 N/A 2.50 16.40 9 1.70 25.38 1.00 5 4.353 

Gas/Service Station Fuel pos 944/1790 168.56 N/A 2.50 84.28 9 1.52 125.61 0.15 5 3.758 

New and Used Car Sales 1,000 sf 841/1476 33.34 21.14 1.58 16.67 9 1.70 26.76 1.00 5 3.723 

Quality Restaurant 1,000sf 931/1704 89.95 N/A 9.92 44.98 9 1.52 58.44 1.25 5 14.758 

High-Turnover Restaurant 1,000 sf 932/1723 127.15 N/A 9.92 63.58 9 1.52 86.71 1.00 5 15.999 

Fast Food Rest w/ Drive-Thru 1,000 sf 934/1751 496.12 N/A 10.90 248.06 9 1.52 366.15 0.25 5 17.240 

Supermarket 1,000 sf 850/1524 102.24 87.82 1.16 51.12 9 1.52 76.54 0.50 5 4.432 

Self Service Car Wash Bays 947/1817 108.00 N/A 0.50 54.00 9 1.52 81.58 0.50 5 4.117 

Convenience Store 1,000 sf 851/1534 737.99 N/A 2.00 369.00 9 1.52 558.87 0.15 5 9.257 

Furniture Store 1,000 sf 890/1649 5.06 12.19 0.42 2.53 9 1.70 3.89 1.00 5 0.693 

Recreational 

Golf Course hole 430/733 35.74 20.52 1.74 17.87 9 1.70 28.64 1.50 5 5.330 

Racquet Club/Health Club/Dance Studi 1,000 sf 492/867 32.93 N/A 2.00 16.47 9 1.70 25.99 1.50 5 5.181 

County Park Acre 412/634 2.28 N/A 0.10 1.14 9 1.70 1.84 1.50 5 0.332 

Tennis Court court 491/844 38.70 45.71 0.85 19.35 9 1.70 32.05 1.50 5 5.063 

Marina Berths 420/703 2.96 20.52 0.14 1.48 9 1.70 2.37 1.00 5 0.334 

Governmental 

Post Office 1,000 sf 732/1231 108.19 28.32 3.82 54.10 9 1.20 61.09 0.25 5 4.514 

Library 1,000 sf 590/1080 54.00 48.85 1.11 27.00 9 1.20 31.29 1.00 5 3.749 

Government Office Building 1,000 sf 730/1200 68.93 11.95 5.77 34.47 9 1.20 35.59 1.00 5 7.955 

Government Complex 1,000 sf 733/1242 27.92 7.75 3.60 13.96 9 1.20 13.15 1.00 5 4.143 

Jail bed 571 5.50 2.50 2.20 2.75 9 1.20 1.10 1.00 5 1.900 

Miscellaneous 

Day Care Center 1,000 sf 565/1026 79.26 28.13 2.82 39.63 9 1.50 56.90 0.15 5 3.081 

Hospital 1,000 sf 610/1101 17.57 5.20 3.38 8.79 9 1.20 7.16 1.00 5 3.416 

Veterinary Clinic 1,000 sf N/A 32.8 N/A 4.05 16.40 9 1.37 18.42 1.00 5 4.988 

Church 1,000 sf 560/1003 9.11 N/A 0.63 4.56 9 1.70 7.11 1.00 5 1.162 

Movie Theater with Matinee Screen 444/718 109.97 8.00 13.75 54.99 9 1.70 79.73 1.00 5 18.495 

Elementary School Student 520/905 1.29 15.71 0.08 0.65 9 2.00 1.21 2.00 5 0.287 

High School Student 530/921 1.71 19.74 0.09 0.86 9 2.00 1.62 2.00 5 0.366 

Junior/Community College Student 540/962 1.20 15.55 0.08 0.60 9 2.00 1.12 2.50 5 0.318 

Fire Station 1,000 sf N/A 5.40 N/A 0.70 2.70 9 1.20 2.54 3.50 5 1.381 

Notes: 

1) ITE Page for Trips per Worker data, if available. Otherwise, ITE Page for Trips per Unit data. 

2) Source: ITE's Trip Generation, Seventh Edition 

3) Trips per worker from ITE's Trip Generation, Seventh Edition for page reported in adjacent column. 

4) Trips per impact unit divided by trips per person (usually employee). 

5) Various sources, such as ITE, Trip Generation, Seventh Edition, Federal Highway Administration, Nationwide 

Personal Transportation Study. 

6) [(One-way Trips/Unit x Occupants/Trip) - Employees]. 

7) Assumed. 

8) [(Workers x Hours/Day x Days/Week) + (Visitors x Hours/Visit x Days/Week) 

(11 Hours/Day X 5 Days)] 

9) Trip rate is for 25,000 sfgla. 







Table II-20 


Population Coefficients for Impact Fee Schedule 

Correctional Facilities, Fire/EMS, and Law Enforcement 


Unit 

ITE Code / 

Page (1) 

Trips Per 

Unit (2) 

Trips Per 

Worker (3) 

Workers 

Per Unit (4) 

One-Way 

Factor @ 

50% 

Worker 

Hours 

Per Trip (5) Visitors (6) Trip (7) 

Visitor 

Occupants 

Hours Per 

Days 

Per 

Week 

24-Hour 

Functional 

Resident 


Land Use 


Medical Office 1,000 sf 720 / 1190 36.13 8.91 4.05 18.07 9 1.37 20.69 1.00 5 1.702 

Bank/Savings Walk-in 1,000 sf 911 / 1672 156.48 44.47 3.52 78.24 9 1.27 95.85 0.35 5 1.941 

Bank/Savings Drive-in 1,000 sf 912 / 1685 246.49 72.79 3.39 123.25 9 1.27 153.13 0.15 5 1.591 

Office 50,000 GSF or less 1,000 sf 710 / 1158 15.65 3.32 4.71 7.82 9 1.20 4.68 1.00 5 1.401 

Office greater than 50,000 GSF 1,000 sf 710/1158 8.27 3.32 2.49 4.13 9 1.20 2.47 1.00 5 0.741 

Industrial 

Manufacturing 1,000 sf 140/170 3.82 2.13 1.79 1.91 9 1.30 0.69 1.00 5 0.501 

Warehouse 1,000 sf 150/199 4.96 3.89 1.28 2.48 9 1.30 1.95 0.75 5 0.385 

Mini-Warehouse 1,000 sf 151/227 2.50 56.28 0.04 1.25 9 1.55 1.89 0.75 7 0.076 

General Industrial 1,000 sf 110/99 6.97 3.02 2.31 3.49 9 1.30 2.22 1.00 5 0.684 

Concrete Plant Acre N/A 15.6 3.02 5.17 7.80 9 1.20 4.19 1.00 5 1.508 

Sand Mining Acre N/A 2.00 3.02 0.66 1.00 9 1.20 0.54 1.00 5 0.193 


Retail 50,000 GSF or less (9) 1,000 sf 820/1451 86.56 N/A 2.50 43.28 9 1.70 71.07 0.65 7 2.862 


Retail 100,001 GSF to 200,000 GSF (11 1,000 sf 820/1451 58.93 N/A 2.50 29.46 9 1.70 47.59 1.00 7 2.920 

Retail over 200,000 GSF (12) 1,000 sf 820/1451 32.80 N/A 2.50 16.40 9 1.70 25.38 1.00 7 1.995 

Gas/Service Station Fuel pos 944/1790 168.56 N/A 2.50 84.28 9 1.52 125.61 0.15 7 1.723 

New and Used Car Sales 1,000 sf 841/1476 33.34 21.14 1.58 16.67 9 1.70 26.76 1.00 7 1.706 

Quality Restaurant 1,000sf 931/1704 89.95 N/A 9.92 44.98 9 1.52 58.44 1.25 7 6.764 

High-Turnover Restaurant 1,000 sf 932/1723 127.15 N/A 9.92 63.58 9 1.52 86.71 1.00 7 7.333 

Fast Food Rest w/ Drive-Thru 1,000 sf 934/1751 496.12 N/A 10.90 248.06 9 1.52 366.15 0.25 7 7.902 

Supermarket 1,000 sf 850/1524 102.24 87.82 1.16 51.12 9 1.52 76.54 0.50 7 2.031 

Self Service Car Wash Bays 947/1817 108.00 N/A 0.50 54.00 9 1.52 81.58 0.50 7 1.887 

Convenience Store 1,000 sf 851/1534 737.99 N/A 2.00 369.00 9 1.52 558.87 0.15 7 4.243 

Furniture Store 1,000 sf 890/1649 5.06 12.19 0.42 2.53 9 1.70 3.89 1.00 7 0.318 

Recreational 

Golf Course hole 430/733 35.74 20.52 1.74 17.87 9 1.70 28.64 1.50 7 2.443 

Racquet Club/Health Club/Dance Stud 1,000 sf 492/867 32.93 N/A 2.00 16.47 9 1.70 25.99 1.50 7 2.374 

County Park Acre 412/634 2.28 N/A 0.10 1.14 9 1.70 1.84 1.50 7 0.152 

Tennis Court court 491/844 38.70 45.71 0.85 19.35 9 1.70 32.05 1.50 7 2.321 

Marina Berths 420/703 2.96 20.52 0.14 1.48 9 1.70 2.37 1.00 7 0.153 

Governmental 

Post Office 1,000 sf 732/1231 108.19 28.32 3.82 54.10 9 1.20 61.09 0.25 6 1.773 

Library 1,000 sf 590/1080 54.00 48.85 1.11 27.00 9 1.20 31.29 1.00 7 1.718 

Government Office Building 1,000 sf 730/1200 68.93 11.95 5.77 34.47 9 1.20 35.59 1.00 5 2.604 

Government Complex 1,000 sf 733/1242 27.92 7.75 3.60 13.96 9 1.20 13.15 1.00 5 1.356 

Jail bed 571 5.50 2.50 2.20 2.75 9 1.20 1.10 1.00 7 0.871 

Miscellaneous 

Day Care Center 1,000 sf 565/1026 79.26 28.13 2.82 39.63 9 1.50 56.90 0.15 5 1.009 

Hospital 1,000 sf 610/1101 17.57 5.20 3.38 8.79 9 1.20 7.16 1.00 7 1.566 

Veterinary Clinic 1,000 sf N/A 32.8 4.05 16.40 9 1.37 18.42 1.00 5 1.633 

Church 1,000 sf 560/1003 9.11 N/A 0.63 4.56 9 1.70 7.11 1.00 7 0.533 

Movie Theater with Matinee Screen 444/718 109.97 8.00 13.75 54.99 9 1.70 79.73 1.00 7 8.477 

Elementary School Student 520/905 1.29 15.71 0.08 0.65 9 2.00 1.21 2.00 5 0.094 

High School Student 530/921 1.71 19.74 0.09 0.86 9 2.00 1.62 2.00 5 0.120 

Junior/Community College Student 540/962 1.20 15.55 0.08 0.60 9 2.00 1.12 2.50 5 0.104 

Fire Station 1,000 sf N/A 5.40 N/A 0.70 2.70 9 1.20 2.54 3.50 7 0.633 

Notes: 

1) ITE Page for Trips per Worker data, if available. Otherwise, ITE Page for Trips per Unit data. 

2) Source: ITE's Trip Generation, Seventh Edition 

3) Trips per worker from ITE's Trip Generation, Seventh Edition for page reported in adjacent column. 

4) Trips per impact unit divided by trips per person (usually employee). 

5) Various sources, such as ITE, Trip Generation, Seventh Edition, Federal Highway Administration, Nationwide 

Personal Transportation Study. 

6) [(One-way Trips/Unit x Occupants/Trip) - Employees]. 

7) Assumed. 

8) [(Workers x Hours/Day x Days/Week) + (Visitors x Hours/Visit x Days/Week) 

(24 Hours/Day X 7 Days)] 












III. Correctional Facilities 

This section discusses the analysis used in the development of the correctional facilities 

impact fee. To develop the proposed impact fee schedule, ten major elements associated 

with the development of the correctional facilities impact fee must be addressed, 

including: 

• Inventory 






• Net Correctional Facilities Impact Cost 

• Proposed Correctional Facilities Impact Fee Schedule 



These ten elements are summarized throughout this section, and an impact fee schedule is 

provided. 

Inventory 

According to information provided by the IRC Sheriff’s Office (IRCSO) and the 2003 

Master Plan for the County Correctional Facility, the county has one correctional facility, 

located at 4055 41 st Avenue. This site has a total of 19.61 acres and is shared with the 

Sheriff’s Administration Building. The correctional facilities at this site include the 

following: 

• IRC Correctional Facility Phase I; 

• IRC Correctional Facility Phase II; 

• IRC Correctional Facility Phase III; and 

• Two guardhouses. 

In 2003, the County purchased additional land (26.7 acres) next to the existing 

correctional facility site. This additional land will be used for a future jail expansion that 

is planned to increase capacity by 384 beds. 

Table III-1 summarizes the IRC Correctional Facilities buildings and land inventory. 



May 2005 III-1 Impact Fee Study

Table III-1 

Land & Buildings Inventory 

Facility Description 

Year 

Acquired/Built 

Number 

of Acres 

IRC Correctional Facility Phase I 1987 N/A 

IRC Correctional Facility Phase II 1988 N/A 

IRC Correctional Facility Phase III 1991 N/A 

Miscellaneous Buildings on Site: 

Square 

Feet 

67,716 

Guardhouse N/A N/A 100 

Guardhouse N/A N/A 100 

Land for Correctional Facilities (1) 1983 9.81 N/A 

Hammond Parcel for Future Jail Expansion 2003 26.70 N/A 

Total 36.51 67,916 

(1) The Correctional Facility Detention Complex and the Sheriff's Administration Building are 

located at the same site. Based on the review of aerial photos included in the “Needs 

Assessment and Master Plan for the Correctional Facility,” it was determined that each 

occupies 50% of the site. 

The County Correctional Facility location is shown in Map III-1. 

In addition to the land and buildings inventory, the IRC Correctional Facility has the 

following equipment for each of the 100 correction officers 2 : 

• uniform (includes body armor); 

• weapons; and 

• equipment (includes computer and portable radio). 


2 Source: Needs Assessment and Master Plan for the County Correctional Facility – Final Report – June 

2003 – Table 3.5. Indian River County, Jail Correctional Staff. 




41ST ST 

FLEMING ST 

Osceola County 

37TH ST 

Brevard County 

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)l 

AÓ 

2 1 0 2 Miles 

45TH ST 

I.R. DRIVE 

43RD AVE 

MAIN ST 

Atlantic 

Ocean 

± 

ROSELAND RD 

CR. 507 

SCHUMANN DR 

BARBER ST 

C.R. 510 

77TH ST 

69TH ST 

65TH ST 

OLD DIXIE HWY 

65TH ST 

49TH ST 

45TH ST 

53RD ST 

C.R. 512 

58TH AVE 

41ST ST 

VERO BEACH INSET 

Okeechobee County 

ò ò 

!"c$ 

m 

66TH AVE 

OCEAN DR 

ATLANTIC BLVD 

21ST ST 

17TH ST 

INDIAN RIVER BD. 

16TH ST 

16TH ST 

12TH ST 

8TH ST 

4TH ST 

AÓ 

OSLO RD 

82ND AVE 

27TH AVE 

20TH AVE 

43RD AVE 

74TH AVE 

66TH AVE 66TH AVE 

74TH ST 

12TH ST 

90TH AVE 

OLD DIXIE HWY 

66TH AVE 

8TH ST 

1ST STREET SW. 

5TH STREET SW. 

17TH LN. SW. 

HIGHLANDS DR. 

St. Lucie County 


Impact Fee Study 

Municipalities 

Fellsmere 

Indian River Shores 

m Correctional Facility Complex 

Map III-1 

Orchid 

Sebastian 

Vero Beach 

Correctional Facility 

Locations 

I:\34301.04-IRC Impact Fee Study\Maps\Crorrectional.mxd Created: May 25, 2004




Population 

Since the IRC Correctional Facility serves all residents, workers, and visitors, the 

“functional,” weekly 24-hour population approach is used to establish a common unit of 

demand across different land uses (Arthur C. Nelson, Estimating Land-Use and Facility 

Needs for Comprehensive Plans, American Planning Association, 2003). 

Correctional facility services are provided on a countywide basis. Therefore, the proper 

benefit district for correctional facilities is countywide. The countywide functional 

population estimate is provided in Section II, Table II-11. 

Level of Service 

Level of service (LOS) for correctional facilities is based on the number of beds per 

1,000 residents. According to the information provided by the IRC General Services 

Department, the County’s current LOS is 2.97 beds per 1,000 residents. Table III-2 

presents the calculation of the current LOS. Although the facility currently houses 453 

beds, it was designed for 411 beds. The additional 42 temporary beds are not included in 

the calculation of the current level of service. 

Table III–2 

Current Level of Service 

Item 

Figure 

IRC Correctional Facilities -- Design Capacity (beds) (1) 411 

Countywide Population -- 2004 (2) 138,393 

LOS (Beds per 1,000 Residents) -- Design Capacity 2.97 

(1) Source: General Services Department, IRC 

(2) Source: Section II, Table II-1 

Table III-3 presents a comparison of LOS in other counties to that of IRC. Since 

information about number of beds was not available for the other four counties, the 

average daily incarcerated population was used for comparison purposes. As presented, 

IRC has the third highest level of service after St. Lucie and Osceola counties. 




Table III-3 

Level of Service Comparison (1) – 2004 

LOS Measure Indian River Martin Osceola St. Lucie Volusia Brevard 

Average Daily Incarcerated Population 520 (2) 531 898 1,064 1,491 Not 

Population Served 126,796 (3) 134,491 210,438 211,898 470,770 Reporting 

Average Daily Incarcerated Population 

per 1,000 Residents 4.10 3.95 4.27 5.02 3.17 

(1) Source: Florida Department of Law Enforcement, County Detention Facilities Average 

Inmate Population, January 2004 

(2) Average daily incarcerated population is for the January 2004 through October 2004 

period, provided by IRCSO. 


IRC has budgeted sufficient funds to build 273 additional beds over the next five years. 

This will provide a total of 684 beds, and the current level of service will become 4.50 

beds per 1000 residents. Based on discussions with County administration, this LOS 

standard will be used in this study and, thus, the Comprehensive Plan needs to be 

amended to adopt this standard. 

Table III-4 illustrates the calculation of the LOS standard using the countywide 

functional resident population. The LOS standard of 4.50 beds per 1,000 residents 

requires 5.12 beds per 1,000 functional residents, based on the 2009 countywide 

functional population. 

Table III-4 

Functional Residents Level of Service 

Calculation Step 

Figure 

IRC Countywide Population -- 2009 (1) 151,918 

IRC Countywide Functional Population -- 2009 (2) 133,575 

LOS Standard (beds per 1,000 residents) (3) 4.50 

Required Beds to Meet LOS Standard (4) 684 

Beds per 1,000 Functional Residents (5) 5.12 

(1) Source: Appendix A, Table A-1 

(2) Source: Appendix A, Table A-1 

(3) Proposed, based on discussions with IRC representatives. 

(4) LOS standard (Item 3) multiplied by countywide population (Item 1) divided by 

1,000. 

(5) Required beds to meet LOS standard (Item 4) divided by countywide functional 

population (Item 2), multiplied by 1,000. 

Cost Component 




Historical/Replacement Capital Costs 

Table III-5 summarizes historical and replacement costs of existing buildings based on 

the information provided by the County. The land value for correctional facilities shown 

in the table represents the replacement value and not the historical value. According to 

information provided by County representatives, the historical cost of land was $68,638 

for 9.81 acres. The County’s estimate of replacement value for this land is $343,175 (or 

$34,982 per acre), which represents an increase of 400 percent over the past 21 years. 

As presented, the future expansion cost is $51,633 per bed (2004 dollars). The land cost 

included in this cost is based on $35,467 per acre, which is consistent with the 

replacement land cost used for the existing land. The building replacement cost is $232 

per square foot based on the estimates provided by the Public Works Department and the 

Office of Management and Budget. The land cost of $35,467 per acre and building cost 

of $232 per square foot are used in impact fee calculations since they reflect the most 

accurate estimated cost to build the addition to the correctional facilities. 

Table III-5 

Land & Buildings Cost (1) 


Year 


Number of 

Acres Square Feet Number of Beds Land Cost Building Cost (2) 

Current Buildings 

IRC Correctional Facility Phase I 1987 N/A N/A $4,273,234 

IRC Correctional Facility Phase II 1988 N/A N/A $2,275,084 

IRC Correctional Facility Phase III 1991 N/A 67,716 

411 

N/A $5,597,251 

Miscellaneous Buildings on Site (3) 

Guardhouse N/A N/A 100 N/A $13,000 

Guardhouse N/A N/A 100 N/A $13,000 

Land for Correctional Facilities (4) 1983 9.81 N/A $343,175 N/A 

Total Current 411 $12,514,745 

Cost per Bed $30,450 

Future Expansion 

Hammond Parcel for Future Jail Expansion 2003 25.896 N/A $ 918,466.00 

N/A 

IRC Jail Expansion 2004/06 N/A 52,985 256 

$12,299,637 

Total Future Expansion 256 $13,218,103 

Future Expansion Cost per Bed $51,633 

(1) Source: Public Works Department, General Services Department, and Office of Management 

and Budget, IRC 

(2) For existing buildings, historical cost is shown. 

(3) Total cost of miscellaneous buildings was provided by IRC. The cost was distributed among 

buildings based on the percentage of square feet. 




occupies 50 percent of the site. 

The historical cost for equipment is shown in Table III-6. The replacement cost for 

equipment was not available. Using historical (acquisition) values, however, results in a 

conservative estimate of equipment cost. The total cost was obtained from the IRCSO 

“Asset Report by Asset #,” and the figures were prorated between correctional facilities 

and law enforcement facilities based on information provided by the IRCSO staff. The 

resulting equipment cost per bed is $2,638. 




Table III-6 

Equipment Cost 

Equipment Historical Cost (1) 

Vehicles $469,782 

Radio Equipment $148,786 

Vehicle Equipment $84,070 

Weapons $20,454 

Office Equipment $18,029 

Specialty Vehicles/Equipment $15,870 

Electronic Equipment $23,922 

Computer Equipment $195,065 

Miscellaneous Equipment $108,265 

Total Equipment Cost $1,084,244 

Number of Beds 411 

Equipment Cost per Bed 

(1) Source: IRC Sheriff's Office. Based on acquisition costs, as 

$2,638 

the equipment replacement values are not available. 

Programmed/Planned Capital Costs 

Based on recommendations in the recently completed Correctional Facilities Master Plan, 

the County is planning to build a new correctional facility with 384 beds. Over the next 

five years, $14.8 million of optional sales tax revenue will be used to build the additional 

beds. Table III-7 shows the details of this facility expansion by fiscal year. Based on the 

unit cost of $54,271 presented in Table III-8, this amount will be sufficient to build 273 

beds. This expansion was budgeted before the Master Plan was developed. Therefore, 

the jail expansion funding will have to be revised in order to accommodate the cost of the 

remaining 111 beds into the budget to build the 384-bed expansion. 

Table III-7 

Programmed Capital Costs (1) 

Correctional Facilities - Programmed Capital Costs (1) 

Capital Expenditures 

Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year 

2004/05 2005/06 2006/07 2007/08 2008/09 

Project Description 

TOTAL 

Sheriff's Projects 

IRC Jail Expansion $10,836,800 $3,979,183 $14,815,983 

(1) Source: Office of Management and Budget, IRC 

Unit Cost 




Table III-8 presents the unit cost that will be used for the impact fee analysis. This unit 

cost was calculated as the addition of the building replacement cost and the equipment 

cost, which totals $54,271 per bed. The table shows a cost per functional resident of 

$278 under the LOS standard of 5.12 beds per 1,000 functional residents. 

Table III-8 

Unit Cost per Functional Resident 

Component 

Cost 

Building and Land Replacement Cost per Bed (1) $51,633 

Equipment Cost per Bed (2) $2,638 

Total Capital Cost per Bed (3) $54,271 

Level of Service (4) (Beds/1,000 Functional Residents) 5.12 

Total Capital Cost per Functional Resident (5) $277.87 

(1) Source: Table III-5 


(3) Sum of building replacement cost per bed (Item 1) and equipment cost per bed 

(Item 2). 


(5) Total cost per bed (Item 3) multiplied by level of service (Item 4) divided by 1,000. 

Credit Component 

To avoid overcharging new development for the capital cost of providing correctional 

facilities, a review of the capital financing program for correctional facilities was 

completed. The purpose of this review was to identify any potential revenues, other than 

impact fees, generated by new development that could be used for capital facilities, land, 

and equipment expansion of the correctional facilities program. Once these revenues 

were identified, a credit was given against the impact cost. 

Revenue Sources for Capital Expenditures 

The IRCSO has two different sources for correctional facility capital expenditures: 

• General Fund 

• Local Option Sales Tax 

Table III-9 summarizes the capital expenditures and their funding sources over the last 

six years. This table also specifies whether the capital expenditure was a replacement or 

an expansion to existing capital facilities. 




Table III-9 

Historical Capital Expenditures – Funding Sources (1) 

Expansion/ Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Total - Six 


Replacement 1998/99 1999/00 2000/01 2001/02 2002/03 2003/04 Year History 

(Budget) 

General Fund 

Jail Air Conditioning Replacement $9,600 $16,545 $26,145 

Jail Plumbing Controls Replacement $13,020 $13,020 

Jail Underground Tank Replacement Replacement $28,000 $28,000 

Misc. Jail Equip. Replacement $10,845 $34,689 $45,534 

Total General Fund $0 $50,620 $27,390 $34,689 $0 $112,699 

Optional Sales Tax 

IRC Jail Retrofit Phase I Replacement $252,225 $36,785 $289,010 

IRC Jail Re-roof Phase I Replacement $9,445 $185,401 $194,846 

IRC Jail Expansion - Land Purchase Expansion $3,500 $914,966 $90,259 $1,008,725 

IRC Jail Expansion - Study Expansion $74,775 $74,775 

IRC Jail Intercom Replacement $134,145 $134,145 

IRC Jail Showers Replacement $58,966 $58,966 

Jail Phase II & III Roofing Replacement $8,500 $8,500 

Jail Air Conditioning Replacement $24,000 $24,000 

Jail HVAC Improvements Replacement $24,000 $24,000 

Jail Fire Sprinklers Replacement $60,000 $60,000 

Jail Boiler Replacement $22,000 $22,000 

Jail Flooring Replacement $16,000 $16,000 

Jail Water Conditioner Replacement $21,500 $21,500 

Jail Kitchen Boiler Replacement $22,458 $22,458 

Total Optional Sales Tax $0 $0 $252,225 $49,730 $1,368,253 $288,717 $1,958,924 

Total Correctional Facilities $0 $50,620 $279,615 $84,419 $1,368,253 $288,717 $2,071,623 

Total Expansion $0 $0 $0 $3,500 $989,741 $90,259 $1,083,500 


Credit Calculation 

In calculating the credit component, capital expenditures for the past six years and 

programmed projects over the next five years were evaluated. As presented in Table III- 

10, capital expansion expenditures funded with non-impact fee revenues average $1.4 

million per year or $12 of credit per functional resident. Over the past five years as well 

as the next five years, the County did not use or budget any revenues from the general 

fund toward jail facility capital expansion. Therefore, credit is given only for the local 

option sales tax. In addition, it is the County’s intent to use impact fee revenues as the 

primary funding source for future capital expansion needs of the correctional facilities 

program and to maintain or reduce the average annual dollar amount shown in this report 

toward capital expansion needs. In other words, the County intends to use non-impact 

fee revenue sources as the primary funding source for capital replacement, operations and 

maintenance expenses. As such, credit calculations for the optional sales tax do not 

include an escalation factor. 




Table III-10 

Revenue per Functional Resident 

Year 

Capital Expansion 

Expenditures (1) 

Functional 

Residents (2) 

FY 1998/99 $0 107,599 

FY 1999/00 $0 110,550 

FY 2000/01 $0 112,312 

FY 2001/02 $3,500 114,683 

FY 2002/03 $989,741 117,416 

FY 2003/04 $90,259 121,852 

FY 2004/05 $10,836,800 123,875 

FY 2005/06 $3,979,183 126,246 

FY 2006/07 $0 128,653 

FY 2007/08 $0 131,096 

FY 2008/09 $0 133,575 

Average Functional Residents per Year (1999 - 2009) 120,714 

Average Expansion per Year (FY 1998/99 - 2008/09) $1,445,408 

Average Expansion per Functional Resident 

(1) Source: Tables III-7 and III-9 

$11.97 

(2) Source: Table A-5 

The credit per functional resident is determined by calculating the present value of the 

revenue per functional resident that is used to fund jail facility capital expansion. As 

shown in Table III-11, the credit is $169 per functional resident. 

Table III-11 

Credit per Functional Resident 

Component 

Figure 

Average Annual Capital Improvement Credit 

per Functional Resident (1) $11.97 

Capitalization Rate (2) 5% 

Capitalization Period (in years) (3) 25 

Credit per Resident (4) $168.70 


(2) Capitalization rate is estimated at 5 percent. 

(3) Capitalization period is estimated at 25 years, which is typically 

when major renovations or replacement of capital facilities become 

necessary. 

(4) Present value of the average annual capital improvement credit per 

functional resident (Item 1) over a 25-year period (Item 3) with a 

capitalization rate of 5 percent (Item 2). 




Existing Deficiencies 

As discussed previously, the budgeted improvements over the next five years will bring 

the LOS to 4.50 beds per 1,000 residents, which will be adopted as the standard. 

Therefore, there is no existing deficiency. 

Net Correctional Facilities Impact Cost 

The net impact fee per functional resident is the difference between the total impact cost 

per functional resident and the total credit per functional resident. Table III-12 presents 

the calculation of the net correctional facilities impact cost per functional resident. 

Table III-12 

Net Impact Cost 

Impact Cost / Credit Element 

Figure 

Impact Cost 

Facility Cost per Functional Resident (1) $277.87 

Impact Credit 

Total Revenue Credit (2) ($168.70) 


Net Impact Cost per Functional Resident $109.17 



The first section of Table III-12 shows the total impact cost per functional resident as 

$278. The second section shows a revenue credit for the correctional facilities impact fee 

of $169 per functional resident. 

The net impact cost per functional resident (third section of the table) is the difference 

between the total impact cost per functional resident and the total revenue credit. This 

results in a net impact cost per functional resident of $109. 




Proposed Correctional Facilities Impact Fee Schedule 

A correctional facilities impact fee schedule developed for residential and non-residential 

land uses is illustrated in Table III-13. This schedule reflects calculations that were based 

on the LOS standard of 4.50 beds per 1,000 residents. 

Table III-13 

Impact Fee Schedule 

(LOS Standard of 4.5 Beds per 1,000 Residents) 

Land Use 


Unit 

24-Hour 

Functional 

Resident 


Fee @ $109 per 

Functional 

Resident (2) 

Administrative 

Fee @3% (3) 

Total Impact 

Fee (4) 

Residential 

Single Family 

Lower than 1,500 sf (under air) du 1.386 $151.31 $4.54 $155.85 

1,500 to 2,499 sf (under air) du 1.557 $169.98 $5.10 $175.08 

2,500 sf or Greater (under air) du 1.689 $184.39 $5.53 $189.92 

Accessory Single Family du 0.919 $100.33 $3.01 $103.34 

Multi Family du 0.919 $100.33 $3.01 $103.34 

Mobile Home du 1.125 $122.82 $3.68 $126.50 


Hotel Room 0.908 $99.13 $2.97 $102.10 

Motel Room 0.908 $99.13 $2.97 $102.10 

Nursing Home Bed 0.979 $106.88 $3.21 $110.09 

ACLF Bed 0.979 $106.88 $3.21 $110.09 


Medical Office 1,000 sf 1.702 $185.81 $5.57 $191.38 

Bank 1,000 sf 1.941 $211.89 $6.36 $218.25 

Bank w/Drive-in 1,000 sf 1.591 $173.66 $5.21 $178.87 

Office 50,000 GSF or less 1,000 sf 1.401 $153.00 $4.59 $157.59 

Office greater than 50,000 GSF 1,000 sf 0.741 $80.86 $2.43 $83.29 

Industrial 

Manufacturing 1,000 sf 0.501 $54.68 $1.64 $56.32 

Warehouse 1,000 sf 0.385 $42.03 $1.26 $43.29 

Mini-Warehouse 1,000 sf 0.076 $8.28 $0.25 $8.53 

General Industrial 1,000 sf 0.684 $74.71 $2.24 $76.95 

Concrete Plant Acre 1.508 $164.68 $4.94 $169.62 

Sand Mining Acre 0.193 $21.11 $0.63 $21.74 


Retail 50,000 GSF or less 1,000 sf 2.862 $312.49 $9.37 $321.86 

Retail 50,001 GSF to 100,000 GSF 1,000 sf 2.854 $311.61 $9.35 $320.96 


Retail over 200,000 GSF 1,000 sf 1.995 $217.79 $6.53 $224.32 

Gas Station Fuel pos 1.723 $188.05 $5.64 $193.69 

New and Used Car Sales 1,000 sf 1.706 $186.30 $5.59 $191.89 

Quality Restaurant 1,000sf 6.764 $738.41 $22.15 $760.56 

Restaurant 1,000 sf 7.333 $800.55 $24.02 $824.57 

Fast Food Rest w/ Drive-Thru 1,000 sf 7.902 $862.61 $25.88 $888.49 

Supermarket 1,000 sf 2.031 $221.74 $6.65 $228.39 

Car Wash Bays 1.887 $206.01 $6.18 $212.19 

Convenience Store 1,000 sf 4.243 $463.20 $13.90 $477.10 

Furniture Store 1,000 sf 0.318 $34.67 $1.04 $35.71 




Table III-13 (continued) 

Impact Fee Schedule 

(LOS Standard of 4 Beds per 1,000 Residents) 

Land Use 


Unit 

24-Hour 

Functional 

Resident 



Functional 

Resident (2) 





Recreational 

Golf Course hole 2.443 $266.70 $8.00 $274.70 

Racquet Club/Health Club/Dance Studio 1,000 sf 2.374 $259.21 $7.78 $266.99 

County Park Acre 0.152 $16.63 $0.50 $17.13 

Tennis Court Court 2.321 $253.33 $7.60 $260.93 

Marina Berths 0.153 $16.69 $0.50 $17.19 

Governmental 

Post Office 1,000 sf 1.773 $193.60 $5.81 $199.41 

Library 1,000 sf 1.718 $187.61 $5.63 $193.24 

Government Office Building 1,000 sf 2.604 $284.31 $8.53 $292.84 

Government Office Complex 1,000 sf 1.356 $148.07 $4.44 $152.51 

Jail (5) Bed 0.871 $95.07 $2.85 $97.92 

Miscellaneous 

Day Care Center 1,000 sf 1.009 $110.12 $3.30 $113.42 

Hospital 1,000 sf 1.566 $170.91 $5.13 $176.04 

Veterinary Clinic 1,000 sf 1.633 $178.27 $5.35 $183.62 

Church 1,000 sf 0.533 $58.15 $1.74 $59.89 

Movie Theater Screen 8.477 $925.42 $27.76 $953.18 

School (Elementary and Middle) Student 0.094 $10.25 $0.31 $10.56 

School (High) Student 0.120 $13.08 $0.39 $13.47 

School (College) Student 0.104 $11.38 $0.34 $11.72 

Fire Station 1,000 sf 0.633 $69.10 $2.07 $71.17 

Note: GSF = gross square feet 

(1) Functional resident coefficients from Section II, Table II-15 for residential and transient, 

assisted, and group land uses and Table II-20 for non-residential land uses. 

(2) Proposed impact fee determined by multiplying the net impact cost per functional resident 

(Table III-12) by the functional resident coefficient (Item 1) for each land use. 

(3) Fee per functional resident (Item 2) multiplied by 3 percent to determine the administrative 

fee. 

(4) Sum of fee per functional resident (Item 2) and administrative fee (Item 3). 

(5) Government uses are exempt from paying impact fees used to develop that same use. This 

is because legally, if the development does not create a demand for the facility or, indeed, 

mitigates the need for the facility, it should not pay the fee. In other words, a new jail will 

not pay the correctional facilities impact fee. 




Future Demand Analysis 

Future demand projections are based on population projections included in Section II, 

Table II-1. Table III-14 presents the law enforcement facilities demand forecast and 

associated cost estimates. 

Table III-14 

2025 Demand and Cost Forecast 

Figure 

2025 County Population (1) 207,014 

Adopted LOS Standard (Beds per 1,000 Residents) (2) 4.50 

2025 Required Number of Beds (3) 932 

Existing Number of Beds (4) 684 

Additional Beds Needed (5) 248 

Total Capital Cost per Bed (6) $54,271 

Total Capital Cost (7) $13,459,208 



(3) 2025 county population (Item 1) multiplied by adopted LOS standard (Item 2) 

divided by 1,000. 

(4) 411 existing beds plus the 273 beds that can be built with the programmed funding 

for the next five years. 

(5) 2025 required number of beds (Item 3) less existing number of beds (Item 4). 


(7) Additional beds needed (Item 5) multiplied by cost per bed (Item 6). 

As presented in Table III-14, by 2025, the County will need 248 additional beds. This 

would require an investment of $13.5 million over the next 20 years. 

Estimated Revenues 

Based on the growth population projections provided in the IRC Comprehensive Plan and 

impact cost per functional resident calculated in Table III-12, it is estimated that the 

correctional facilities impact fee revenues through 2025 will amount to $6.6 million as 

presented in Table III-15. 

As presented previously, the County will need to make an investment of $13.5 million to 

accommodate 2025 demand. Thus, the projected impact fee revenues will need to used in 

conjunction with other revenue sources to meet the 2025 demand. 




Table III-15 

Annual Impact Fee Revenue Estimates 

Year 


Population (1) 

New 


Estimated 

Revenues (3) 

2004 138,393 

2005 140,562 2,169 $208,202 

2006 143,318 2,756 $264,548 

2007 146,129 2,811 $269,828 

2008 148,996 2,867 $275,203 

2009 151,918 2,922 $280,483 

2010 154,896 2,978 $285,858 

2011 158,245 3,349 $321,471 

2012 161,671 3,426 $328,862 

2013 165,171 3,500 $335,965 

2014 168,749 3,578 $343,452 

2015 172,407 3,658 $351,131 

2016 175,781 3,374 $323,870 

2017 179,223 3,442 $330,398 

2018 182,730 3,507 $336,637 

2019 186,308 3,578 $343,452 

2020 189,924 3,616 $347,100 

2021 193,215 3,291 $315,903 

2022 196,566 3,351 $321,662 

2023 199,976 3,410 $327,326 

2024 203,448 3,472 $333,277 

2025 207,014 3,566 $342,300 

$6,586,928 

Fee per functional resident (4) $109.17 

Fee per resident (5) $95.99 

(1) Source: Section II, Table II-1 (some of the years are not shown in 

Table II-1. Calculations are based on growth rate provided in the IRC 

Comprehensive Plan and seasonal population projections.) 

(2) Additional population per year. 

(3) New population (Item 2) multiplied by fee per resident (Item 5). 


(5) To convert the fee per functional resident to fee per resident, fee per 

functional resident (Item 4) multiplied by functional population from 

Table III-4 and divided by population from Table III-4. 

As mentioned previously, the impact fee revenue projections are based on population 

growth estimates. For impact fee purposes, revenue projections serve only as an overall 




guideline in planning future infrastructure needs. In their simplest form, impact fees 

charge each unit of new growth for the net cost (total cost less credits) of infrastructure 

needed to serve that unit of growth. If the growth rates remain high, the County will have 

more impact fee revenues to fund growth related projects sooner rather than later. If the 

growth rate slows down, less revenue will be generated, and the timing and need for 

future infrastructure improvements will be later rather than sooner. 









IV. Solid Waste Facilities 

This section provides the results of the solid waste facilities impact fee analysis. There 

are ten major elements associated with the development of the solid waste facilities 

impact fee: 

• Inventory 



• Demand Component 




• Net Solid Waste Impact Cost 

• Proposed Solid Waste Impact Fee Schedule 


These ten elements are summarized in this section. It should be noted that solid waste 

impact fees are not very common and there is limited literature. This study reviewed 

other solid waste impact fees and used the methodology utilized in other solid waste 

impact fees. This method is based on capital expansion projects planned for the next 

five-years as well as projects through 2020 based on estimates included in the 2001 Solid 

Waste Disposal District (SWDD) Master Plan. 

Inventory 

According to the information provided by the County and the 2001 SWDD Master Plan, 

the IRC SWDD has the following inventory of facilities: 

• The IRC Landfill Site is located south of Oslo Road, west of Range Line Road 

(74 th Avenue), and east of Interstate 95. This site has a total of 225 acres (or 262 

acres including the landfill located southeast of the main parcel) and includes the 

following facilities/services: 

o Waste management shop and office; 

o Class I landfill; 

o Construction and demolition (C&D) disposal area; 

o Materials recovery facility (MRF); 

o Household hazardous waste storage facility; 

o Waste tire storage / processing area; 

o Used oil storage facility; 

o Yard waste processing area; and 

o Scrap metals storage area. 



May 2005 IV-1 Impact Fee Study

• The SWDD also operates five customer convenience centers throughout the 

District for the collection of Class I waste, yard trash, cardboard, newsprint, and 

mixed recyclables. Used oil, batteries, and specific types of household hazardous 

waste are also accepted. 

The locations of the convenience centers are as follows: 

o Winter Beach Customer Convenience Center – 3955 65 th Street; 

o Roseland Customer Convenience Center – 7860 130 th Street; 

o Gifford Customer Convenience Center – 4901 41 st Street; 

o Oslo Customer Convenience Center – 950 1 st Place.; and 

o Fellsmere Customer Convenience Center – 12510 C.R. 512. 

• In addition, the SWDD has approximately 334 acres of land to be used for landfill 

expansion. 

The following table provides a summary of the District’s current inventory. Solid Waste 

facilities are also presented on Map IV-1. 





Table IV-1 

Summary of SWDD Capital Facilities Inventory (1) 

Year 

Building 

Facility Descriptions Acquired Acres Square Feet 

IRC Landfill Site - includes admin. 

Class I (segs. I,II), C&D, retention 1977, 1983 225.35 18,684 

C & D Landfill (current - southeast 

of main 225 acre parcel) 1990 36.75 n/a 

Vacant parcel for future use (yard 

waste composting, stormwater 

management etc. south of landfill) 1993 65.88 1,560 

Vacant Parcel north of C-5 Canal 

for future Segment III of Class I 

landfill 1994, 1996, 2001 218.74 n/a 

Parcel north of C-5 Canal for 

future Segment III of Class I 

landfill 1996, 2001 19.69 37,540 

Vacant Parcel west of I-95 for 

future use 1993 29.30 n/a 

Winter Beach Customer 

Convenience Center (transfer 

station) N/A 19.55 80 

Roseland Customer Convenience 

Center (transfer station) N/A 1.38 80 

Gifford Customer Convenience 

Center (transfer station) N/A 10.00 80 

Oslo Customer Convenience 

Center (transfer Station) N/A 11.64 80 

Fellsmere Customer Convenience 

Center (transfer station) N/A 1.29 


80 









I:\34301.04-IRC Impact Fee Study\Maps\Solid_Waste.mxd Created: May 25, 2004 




Map IV-1 


Fellsmere 


Orchid 

Sebastian 

Vero Beach 


ò ò 

z 

Solid Waste Facility 

C.R. 512 

CR. 507 

z 

!"c$ 


1 Indian River County Landfill 

2 Winter Beach Customer Service Center 

3 Roseland Customer Service Center 

4 Gifford Customer Service Center 

5 Oslo Customer Service Center 

6 Fellsmere Customer Service Center 

6 

90TH AVE 

!"c$ 

ROSELAND RD 

16TH ST 

12TH ST 

8TH ST 

82ND AVE 

z 

MAIN ST 

C.R. 510 

z 

I.R. DRIVE 

FLEMING ST 

BARBER ST 

74TH ST 

74TH AVE 

3 

1 

SCHUMANN DR 

66TH AVE 

66TH AVE 

66TH AVE 

66TH AVE 

)l 

69TH ST 

65TH ST 

53RD ST 

58TH AVE 

12TH ST 

77TH ST 

AÓ 

z 

8TH ST 

65TH ST 

49TH ST 

4 

16TH ST 

OSLO RD 

z 

41ST ST 

4TH ST 

43RD AVE 

45TH ST 

2 


OLD DIXIE HWY 

ATLANTIC BLVD 


27TH AVE 

20TH AVE 

37TH ST 

21ST ST 

5 

z 

17TH LN. SW. 

2 1 0 2 Miles 

OLD DIXIE HWY 


17TH ST 

HIGHLANDS DR. 

OCEAN DR 

Atlantic 

Ocean 

AÓ 

± 

Solid Waste 

Facility Locations




Population 

Solid Waste facilities are provided on a countywide basis. The County’s current 

weighted seasonal population estimate and future population projections are provided in 

Section II, Table II-1. 


According to the information provided by the SWDD, IRC’s current level of service 

(LOS) is 2.2 tons of solid waste generated per capita per year. This figure includes 

residential and commercial Class I waste, construction and demolition (C&D) debris, and 

recyclables. 

The following table presents the calculation of the current LOS for the total solid waste 

generated in IRC, broken out by the three major components discussed above. 

Table IV-2 

Current Level of Service 

Solid Waste 

Generated Annually 

(in tons)-FY 03/04 (1) 

LOS 

(tons/capita/y 

ear) 

Component 

Population 

Class I 155,228 1.1 

C&D Debris 54,295 0.4 

Recyclables 91,000 0.7 

Total Annual Waste 300,523 


Current LOS (tons/capita/year) 2.2 

(1) Source: SWDD 


The IRC Comprehensive Plan states that the countywide LOS standard for solid waste 

generation is 6.5 pounds per capita per day. In terms of tons, this LOS standard equals to 

1.2 net tons per capita per year. 

Because the current LOS is greater than this standard, the current LOS will be used in the 

study as the adopted LOS standard. To officially adopt the current LOS as the standard, 

however, the County must amend its Comprehensive Plan. 




Demand Component 

Based on the LOS standard presented previously and projected population growth included in Section II of this report, the solid waste 

generated by the existing and new population was projected. The following table summarizes these projections. 

Table IV-3 

Demand Component 

Year 

2004 


New 


Cummulative 

New 


Total 


Class I & 

Recyclables 

Generated 

(Tons per 

Capita) (5) 

C&D 

Generated 

(Tons per 

Capita) (6) 

Total Solid 

Waste Generated 

-- Existing and 

New 

Population(Tons 

per Capita) (7) 

Solid Waste 

Generated 

(Tons per 

Capita) -- 

Existing 


Total Solid 

Waste 

Generated 

(Tons) (9) 

Solid Waste 

Generated 

by Existing 

Population 

(Tons) (10) 

Solid Waste 

Generated by 

New 

Population 

(Tons) (11) 

2005 138,393 2,169 2,169 140,562 1.800 0.400 2.200 2.000 309,236 276,786 32,450 

2006 138,393 2,756 4,925 143,318 1.800 0.400 2.200 2.000 315,300 276,786 38,514 

2007 138,393 2,811 7,736 146,129 1.800 0.400 2.200 2.000 321,484 276,786 44,698 

2008 138,393 2,867 10,603 148,996 1.800 0.400 2.200 2.000 327,791 276,786 51,005 

2009 138,393 2,922 13,525 151,918 1.800 0.400 2.200 2.000 334,220 276,786 57,434 

2010 138,393 2,978 16,503 154,896 1.800 0.400 2.200 2.000 340,771 276,786 63,985 

2011 138,393 3,349 19,852 158,245 1.800 0.400 2.200 2.000 348,139 276,786 71,353 

2012 138,393 3,426 23,278 161,671 1.800 0.400 2.200 2.000 355,676 276,786 78,890 

2013 138,393 3,500 26,778 165,171 1.800 0.400 2.200 2.000 363,376 276,786 86,590 

2014 138,393 3,578 30,356 168,749 1.800 0.400 2.200 2.000 371,248 276,786 94,462 

2015 138,393 3,658 34,014 172,407 1.800 0.400 2.200 2.000 379,295 276,786 102,509 

2016 138,393 3,374 37,388 175,781 1.800 0.400 2.200 2.000 386,718 276,786 109,932 

2017 138,393 3,442 40,830 179,223 1.800 0.400 2.200 2.000 394,291 276,786 117,505 

2018 138,393 3,507 44,337 182,730 1.800 0.400 2.200 2.000 402,006 276,786 125,220 

2019 138,393 3,578 47,915 186,308 1.800 0.400 2.200 2.000 409,878 276,786 133,092 

2020 138,393 3,616 51,531 189,924 1.800 0.400 2.200 2.000 417,833 276,786 141,047 

Total 51,531 5,777,262 4,428,576 1,348,686 

Percent of Total 77% 23% 




(2) Total population (Item 4) less the population of the previous year (Item 1). 

(3) Cumulative population shown under Item 2. 

(4) Source: Section II, Table II-1. Projections for years 2011-2014 and 2016-2019 are not 

shown in Table II-1. These figures are projected based on the annual growth rates from 

2010 to 2015 and from 2015 to 2020. 

(5) Source: Table IV-2 


(7) The sum of Class I and recyclables generated (Item 5) and C & D generated (Item 6). 

(8) Given that C&D is generated primarily because of new construction, it is assumed that 50 

percent of it is generated by the existing population and 50 percent of it by new growth. 

Therefore, the total per capita waste generation rate for the existing population is the Class 

I and recyclables generation rate of 2 plus half of C&D generation rate of 0.4, or 0.2, which 

equals to 2.2. 

(9) Total population (Item 4) multiplied by total solid waste generated by the new and existing 

population (Item 7). 

(10) 2004 population (Item 1) multiplied by solid waste generated by the existing population 

(Item 8). 

(11) Total solid waste generated (Item 9) less solid waste generated by the existing population 

(Item 10). 

Based on the analysis provided in Table IV-3, it is projected that new growth will 

generate 23 percent of the total solid waste produced through 2020. This percentage is 

used to determine the impact cost of the new development. 


The cost of solid waste facilities required to accommodate IRC’s population is based on 

programmed and planned capital expansion projects. These projects will accommodate 

the needs of both the existing population and new growth. A distribution of project costs 

is also provided in this section. 

Programmed/Planned Capital Projects 

Table IV-4 presents the proposed capital projects for the next five years. According to 

the information provided by the SWDD, the planned capital expansion projects from FY 

05/06 to FY 09/10 will amount to $18.3 million. 




Table IV-4 

Proposed Capital Expenditures 

Fiscal Years 05/06 – 09/10 (1) 

Capital Improvement Projects 

Expansion/ 

Replacement FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Total 

Storm water detention pond excavation Expansion $150,000 $150,000 $150,000 $150,000 $150,000 $750,000 

North area infrastructure construction Expansion $250,000 $250,000 $500,000 

C&D landfill cell construction Expansion $150,000 $150,000 

Closure of C&D landfill Expansion $500,000 $500,000 

Closure of Class I (Segment II) Expansion $3,850,000 $3,850,000 $7,700,000 

Construction of Class I landfill cell Expansion $3,500,000 $3,500,000 $7,000,000 

Engineering, design permit, bid, and constr. srvs. Expansion $250,000 $250,000 $250,000 $250,000 $250,000 $1,250,000 

Roll-off truck replacement Replacement $110,000 $110,000 

Citizens Convenience Center improvements Replacement $25,000 $25,000 $25,000 $25,000 $100,000 

Transfer truck and two transfer trailers 

Expansion/ 

Replacement (2) $200,000 $200,000 $200,000 $200,000 $800,000 

Replacement roll-off truck & containers Replacement $125,000 $125,000 $250,000 

Total $960,000 $875,000 $1,275,000 $8,100,000 $7,900,000 $19,110,000 

Expansion Expenditures $768,000 $768,000 $1,168,000 $7,868,000 $7,750,000 $18,322,000 

(1) Source: SWDD 

(2) According to SWDD representatives, this line item will both replace and expand capacity. 

Capacity will increase from 40 cubic yards to 98 cubic yards (a 145 percent increase or an 

addition of 58 cubic yards). Given this, 59 percent (58/98) of the expenditure is included in 

capital expansion expenditure figures. 

Note: All costs are in 2004 dollars. 





The following table identifies capital expansion projects planned for the FY 2011 to FY 2020 period based on the information 

provided in the 2001 SWDD Master Plan. The Master Plan projects the total expansion expenditures for this period to be $13.6 

million. 

Table IV-5 

Planned Capital Expansion Expenditures (1) 

Capital Expansion Projects FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 

Improvements to the Oslo and Gifford CCC 

Yard Waste / Sludge Co-composting Facility 

Partial Closure of Segment III (15 acres) $2,200,000 

Phase IV-25 Acre Segment North of Segment III $330,000 $2,288,000 $2,286,000 

Partial Closure of Segment III (18 acres) $200,000 $2,950,000 

Prepare 20 Acre C&D Landfill Base $80,000 $2,216,000 

Partial Closure of C&D Unit (15 acres) $60,000 $948,000 

Total $2,200,000 $0 $0 $80,000 $2,216,000 $0 $330,000 $2,348,000 $3,434,000 $2,950,000 

Total for the 2010-2020 Period $13,558,000 

(1) Source: 2001 SWDD Master Plan 

Note: All costs are in 2000 dollars. 



As mentioned previously, future capital expansion expenditures will accommodate 

demand created by both the existing population and new growth. Table IV-6 first 

converts future capital expenditures to current dollars, and then distributes this cost 

between the existing and new population. In the first column, costs for FY 05/06 through 

FY 09/10 are in 2004 dollars and costs for FY 10/11 through FY 19/20 are in 2000 

dollars. In the second column, all costs are inflated appropriately to reflect current year 

dollars. Based on these calculations, the total planned capital expenditures of $31.9 

million will require an investment of $39.9 million in current year dollars. 

Table IV-6 

Distribution of Capital Expansion Expenditures 

Planned Capital 

Expansion 

Expenditures (1) 

Planned Capital 

Expansion 

Expenditures in 

Current $ (2) 

Existing Population's 

Portion of Captial 


Current $ (3) 

New Growth's 

Portion of Capital 


Current $ (4) 

Fiscal Year 

FY 05/06 $768,000 $786,432 $605,553 $180,879 

FY 06/07 $768,000 $805,306 $620,086 $185,220 

FY 07/08 $1,168,000 $1,254,130 $965,680 $288,450 

FY 08/09 $7,868,000 $8,650,957 $6,661,237 $1,989,720 

FY 09/10 $7,750,000 $8,725,724 $6,718,807 $2,006,917 

FY 10/11 $2,200,000 $2,767,050 $2,130,629 $636,422 

FY 11/12 $0 $0 $0 $0 

FY 12/13 $0 $0 $0 $0 

FY 13/14 $80,000 $108,040 $83,191 $24,849 

FY 14/15 $2,216,000 $3,064,530 $2,359,688 $704,842 

FY 15/16 $0 $0 $0 $0 

FY 16/17 $330,000 $478,529 $368,467 $110,062 

FY 17/18 $2,348,000 $3,486,519 $2,684,620 $801,899 

FY 18/19 $3,434,000 $5,221,488 $4,020,546 $1,200,942 

FY 19/20 $2,950,000 $4,593,206 $3,536,769 $1,056,437 

Total $31,880,000 $39,941,911 $30,755,273 $9,186,639 

Existing Population's Share of Cost (5) 77% 

New Population's Share of Cost (6) 23% 

Annual Inflation Rate (7) 2.4% 

(1) Source: Table IV-4 and Table IV-5 

(2) Figures under Item 1 are brought to current dollars using an annual inflation 

rate of 2.4 percent. Expenditure figures for FY 05/06 through FY 09/10 were in 

2004 dollars, and figures for the remaining years were in 2000 dollars and 

were inflated accordingly. 

(3) Planned capital expansion expenditures in current dollars (Item 2) multiplied 

by the existing population’s share of cost (Item 5). 

(4) Planned capital expansion expenditures in current dollars (Item 2) multiplied 

by the new population’s share of cost (Item 6). 



(7) Inflation rate of 2.4 percent is based on historical Consumer Price Index figures. 





Table IV-7 provides a summary of revenue sources used to fund capital additions and 

replacements, as well as operations. As presented, the two largest funding sources are the 

service assessment and the construction and demolition debris disposal charges. In Table 

IV-7, the average revenue figures over the past six years along with their percentage of 

the total revenues are shown. Total revenues available for SWDD capital and operating 

expenditures average approximately $10.8 million per year, while operating expenditures 

average $8.8 million per year, leaving an average of $2.0 million per year for capital 

expenditures. It should be noted that the operating expenditures of the District have been 

increasing, which has been reducing the amount of funding available for capital 

expenditures. While the percentage of revenues available for capital expenditures (total 

revenues less operating costs) in relation to total revenues averaged approximately 18.6 

percent over the past six years, no revenues were budgeted for capital expenditures in FY 

04/05, which indicates a policy decision of reducing capital purchases funded with the 

District’s revenues. 

In addition, the County has been reducing the assessment fee rate and, as a policy, is 

interested in further reductions. This combination of reducing the assessment fee rate 

along with increasing operating expenses is likely to further reduce the funding available 

for capital expenditures. This reduction makes it necessary for the County to explore 

other funding sources, such as solid waste impact fees. New growth, which will pay 

impact fees, will also benefit from lower assessment fees. 

Finally, Florida Department of Environmental Protection (FDEP) regulations require that 

the owner or operator of a solid waste management facility establish escrow accounts, or 

alternative financial mechanisms, during the useful life of the facility to accumulate funds 

for its eventual closure and long-term care. Annual closure account balances are 

required, each of which is to equal an annually revised estimated total closure amount 

times the percentage of the landfill capacity that is consumed at the end of the respective 

accounting period. According to IRC representatives, the SWDD currently has a fund 

balance of $30 million to comply with FDEP regulations, and the County needs to retain 

or increase this balance in the future. It is important to note that this fund balance is not 

an unreserved fund balance. A portion of it must be set aside or reserved for future cell 

closures and long term maintenance to comply with FDEP regulations. 




Table IV-7 

Historical Revenue Sources (1) 

Revenue Source 

2004/05 2003/04 2002/03 2001/02 2000/01 1999/2000 

Percent of 

Average 

Budget Actuals Actuals Actuals Actuals Actuals 

Totals 

C&D Debris Disposal Charges $ 1,425,000 $ 2,291,367 $ 1,805,340 $ 1,823,986 $ 1,725,328 $ 1,580,364 $ 1,775,231 16.4% 

Sales of Recyclable $ 575,000 $ 683,764 $ 469,718 $ 319,940 $ 339,489 $ 451,951 $ 473,310 4.4% 

Septuge/Sludge Disposal $ 200,000 $ 210,181 $ 214,941 $ 217,099 $ 218,221 $ 160,248 $ 203,448 1.9% 

Lot Clearing Waste Disposal Charges $ 275,000 $ 398,220 $ 397,670 $ 411,555 $ 438,485 $ 280,453 $ 366,897 3.4% 

Landfill Assessments $ 275,000 $ 388,521 $ 348,879 $ 269,795 $ 337,631 $ 241,163 $ 310,165 2.9% 

Service Assessments $ 7,445,350 $ 6,974,314 $ 6,804,531 $ 6,627,295 $ 6,447,062 $ 6,296,909 $ 6,765,910 62.4% 

Other Sources $ 526,883 $ 482,332 $ 845,411 $ 883,248 $ 1,723,486 $ 1,253,983 $ 952,557 8.8% 

Total Revenues $ 10,722,233 $ 11,428,699 $ 10,886,490 $ 10,552,918 $ 11,229,702 $ 10,265,071 $ 10,847,519 100.0% 

Operating Expenditures $ 10,722,233 $ 8,972,492 $ 8,589,140 $ 8,070,243 $ 8,220,360 $ 8,401,741 $ 8,829,368 81.4% 

Revenues Net of Operating Expenditures $ - $ 2,456,207 $ 2,297,350 $ 2,482,675 $ 3,009,342 $ 1,863,330 $ 2,018,151 18.6% 

Revenues Net of Operating Expenditures as a 

Percentage of Total Revenues 0.0% 21.5% 21.1% 23.5% 26.8% 18.2% 18.6% 




Imposing a solid waste facilities impact fee serves a two-fold purpose. First, it enables 

the County to retain, or possibly reduce, the current assessment fee, while generating 

sufficient dollars to accommodate the needs of the existing and new population. Second, 

it allows the County to accumulate the necessary fund balance to comply with FDEP 

regulations. 

To illustrate this point, it is assumed that the assessment fee rate will remain at FY 04/05 

levels upon the adoption of the impact fee. As shown in Table IV-8, the County reduced 

assessment fee rates by an average of one percent per year over a seven-year period. 

Keeping the assessment fee rates at current levels over the next 15 years actually results 

in a reduction of the fees in terms of real dollars when inflation is taken into 

consideration. The study objective is that imposing impact fees will result in the County 

not having to increase its assessment fee rates, while still allowing it to carry the 

necessary fund balance required to meet FDEP regulations. 

Table IV-8 

Changes in the Assessment Fee Rates (1) 

Rates 

Fiscal Year 

1998/99 

Fiscal Year 

1999/2000 

Fiscal Year 

2000/01 

Fiscal Year 

2001/02 

Fiscal Year 

2002/03 

Fiscal Year 

2003/04 

Adopted FY 

2004/05 Average 

Residential 

Per Waste Generation Unit (WGU) $48.23 $47.56 $47.56 $47.56 $47.56 $47.45 $46.86 

Percent Change -1.4% 0.0% 0.0% 0.0% -0.2% -1.2% -0.5% 

Per Equivalent Residential Unit (ERU) $77.17 $76.10 $76.10 $76.10 $76.10 $75.92 $74.98 

Percent Change -1.4% 0.0% 0.0% 0.0% -0.2% -1.2% -0.5% 

Commercial 

Per Waste Generation Unit (WGU) $34.45 $33.70 $33.70 $33.70 $32.58 $32.53 $31.89 

Percent Change -2.2% 0.0% 0.0% -3.3% -0.2% -2.0% 


-1.3% 

In addition, it is assumed that 15 percent of all revenues will be dedicated for capital 

expansion of the Solid Waste Program. As shown in Table IV-7, the revenues available 

to fund capital ranged from 18.2 percent of total revenues in FY 99/00 to 26.8 percent in 

FY 00/01, with an average of 18.6 percent from FY 99/00 to FY 04/05. In addition, the 

County did not budget any District revenues for capital expenditures in FY 04/05. To be 

conservative, however, this analysis assumes that 15 percent of all District revenues will 

be allocated to the capital expansion projects, and this percentage will be used to 

calculate the impact fee credit. 





The following table provides a summary of credit per resident based on the analysis and 

assumptions discussed previously. 

Table IV-9 

Total Credit per Resident 

Credit Element/Calculation Step 

Figure 

FY 2004/2005 Total Budgeted District Revenues (1) $10,722,233 

Percent of District Revenues Allocated to Capital Expenditures (2) 15% 

District Revenues Allocated to Capital Expenditures (3) $1,608,335 


District Revenues per Person (5) $11.44 


Capitalization Period (years) (7) 25 



(2) For the purposes of this analysis, it is assumed that approximately 15 percent 

of the District revenues will be allocated for capital expansion expenditures. 

(3) FY 04/05 revenues (Item 1) multiplied by percent of revenues allocated to capital 

expenditures (Item 2). 


(5) District revenues allocated to capital expenditures (Item 3) divided by 2005 County 


(6) Capitalization rate is estimated at 5 percent. 

(7) Capitalization period is estimated at 25 years, which is typically when major 

renovations or replacement of capital facilities become necessary. 

(8) Present value of $11.44 over a 25-year period with a capitalization rate of 5 

percent. 

The calculations shown thus far relate to the portion of the expenditures necessary to 

accommodate new population’s capital needs, which were estimated at $9.2 million in 

current dollars, as shown in Table IV-6. The District has to spend an additional $31 

million in current dollars to accommodate the existing population capital facility needs. 

As mentioned previously, SWDD has a fund balance of $30 million, which should 

remain at this level or increase by 2020. Thus, impact fee revenues should be sufficient 

to accommodate the capital expansion costs due to new growth, which include cost of 

additional capital and contribution to the fund balance. Table IV-10 presents the 

necessary impact fee revenues to retain the current fund balance. 




Table IV-10 

Changes in the Fund Balance 

Fiscal 

Interest Annual District Impact Fee Total Capital 

Fund Balance 

Year Population (1) Earnings (2) Revenues (3) Revenues (4) Expenditures (5) Cash (6) Other (7) Total (8) 

FY 04/05 140,562 $11,117,770 $18,882,230 $30,000,000 

FY 05/06 143,318 $555,889 $1,639,870 $197,743 $786,432 $12,724,840 $18,882,230 $31,607,070 

FY 06/07 146,129 $636,242 $1,672,034 $201,689 $805,306 $14,429,499 $18,882,230 $33,311,729 

FY 07/08 148,996 $721,475 $1,704,838 $205,707 $1,254,130 $15,807,389 $18,882,230 $34,689,619 

FY 08/09 151,918 $790,369 $1,738,272 $209,654 $8,650,957 $9,894,727 $18,882,230 $28,776,957 

FY 09/10 154,896 $494,736 $1,772,347 $213,672 $8,725,724 $3,649,758 $18,882,230 $22,531,988 

FY 10/11 158,245 $182,488 $1,810,667 $240,291 $2,767,050 $3,116,154 $18,882,230 $21,998,384 

FY 11/12 161,671 $155,808 $1,849,868 $245,816 $0 $5,367,646 $18,882,230 $24,249,876 

FY 12/13 165,171 $268,382 $1,889,915 $251,125 $0 $7,777,068 $18,882,230 $26,659,298 

FY 13/14 168,749 $388,853 $1,930,856 $256,722 $108,040 $10,245,459 $18,882,230 $29,127,689 

FY 14/15 172,407 $512,273 $1,972,711 $262,462 $3,064,530 $9,928,375 $18,882,230 $28,810,605 

FY 15/16 175,781 $496,419 $2,011,317 $242,085 $0 $12,678,196 $18,882,230 $31,560,426 

FY 16/17 179,223 $633,910 $2,050,701 $246,964 $478,529 $15,131,242 $18,882,230 $34,013,472 

FY 17/18 182,730 $756,562 $2,090,829 $251,627 $3,486,519 $14,743,741 $18,882,230 $33,625,971 

FY 18/19 186,308 $737,187 $2,131,769 $256,722 $5,221,488 $12,647,931 $18,882,230 $31,530,161 

FY 19/20 189,924 $632,397 $2,173,144 $259,448 $4,593,206 $11,119,714 $18,882,230 $30,001,944 

Total $7,962,990 $28,439,138 $3,541,727 $39,941,911 

Annual interest rate (9) 5% 

Average assessment fee rate and other service charges per resident (10) $11.44 

(1) Source: Section II, Table II-1. Projections for years 2011-2014 and 2016-2019 are not shown in Table II-1. These figures are 

projected based on the annual growth rate from 2010 to 2015 and from 2015 to 2020. 

(2) Cash balance (Item 6) from the previous year multiplied by the annual interest rate (Item 9). 

(3) Population (Item 1) multiplied by average assessment fee and other service charges per resident (Item 10). 



(6) Sum of previous year’s balance and revenues earned (Item 2, Item 3, and Item 4) less the total capital expenditures (Item 5). 

(7) Non-cash portion of the fund balance 

(8) Sum of cash and non-cash balances (Items 6 and 7). 

(9) Assumed interest rate. 





As presented previously, the current LOS for solid waste collection will be the adopted 

LOS standard. Hence, there are no existing deficiencies that need to be addressed in this 

area. While there are no existing deficiencies, adopting the current LOS as the standard 

does, in fact, create the need to expand facilities in the near future to meet the needs of 

new growth. 

Net Solid Waste Facilities Impact Cost 

Table IV-11 presents the net impact cost (gross costs less credit) for new development 

through 2020. New growth’s share of the capital expansion needs and contribution to the 

fund balance during this period is approximately $3.5 million. The net impact cost per 

resident resulting from this capital expansion need as well as new growth’s contribution 

to the fund balance to retain a fund balance of $30 million by 2020 is $71.75. This fee 

generates the necessary revenues to pay for the $1.2 million in capital expansion 

expenditures needed to serve new growth and contribute $2.3 million necessary to retain 

a fund balance of $30 million. 

Table IV-11 


New Growth's 

Portion of 

Capital Exp in 

Current $ (2) 

New Growth's 

Contribution to 

Fund Balance (3) 

New 

Growth's 

Credit (4) 

Net Impact 

Cost per 

Resident (6) 



Revenue (7) 

New 

Fiscal Year Population (1) 

Net Impact 

Cost (5) 

Net 

Revenue (8) 

FY 05/06 2,756 $180,879 $129,284 $444,460 -$134,297 $71.75 $197,743 $332,040 

FY 06/07 2,811 $185,220 $131,864 $453,330 -$136,246 $71.75 $201,689 $337,935 

FY 07/08 2,867 $288,450 $134,491 $462,361 -$39,420 $71.75 $205,707 $245,127 

FY 08/09 2,922 $1,989,720 $137,071 $471,231 $1,655,560 $71.75 $209,654 -$1,445,906 

FY 09/10 2,978 $2,006,917 $139,698 $480,262 $1,666,353 $71.75 $213,672 -$1,452,681 

FY 10/11 3,349 $636,422 $157,102 $540,093 $253,431 $71.75 $240,291 -$13,140 

FY 11/12 3,426 $0 $160,714 $552,511 -$391,797 $71.75 $245,816 $637,613 

FY 12/13 3,500 $0 $164,185 $564,445 -$400,260 $71.75 $251,125 $651,385 

FY 13/14 3,578 $24,849 $167,844 $577,024 -$384,331 $71.75 $256,722 $641,053 

FY 14/15 3,658 $704,842 $171,597 $589,926 $286,513 $71.75 $262,462 -$24,051 

FY 15/16 3,374 $0 $158,274 $544,125 -$385,851 $71.75 $242,085 $627,936 

FY 16/17 3,442 $110,062 $161,464 $555,091 -$283,565 $71.75 $246,964 $530,529 

FY 17/18 3,507 $801,899 $164,513 $565,574 $400,838 $71.75 $251,627 -$149,211 

FY 18/19 3,578 $1,200,942 $167,844 $577,024 $791,762 $71.75 $256,722 -$535,040 

FY 19/20 3,616 $1,056,437 $169,627 $583,152 $642,912 $71.75 $259,448 -$383,464 

Total 49,362 $9,186,639 $2,315,572 $7,960,609 $3,541,602 $3,541,727 $125 

New growth's contribution to the fund balance per person (9) $46.91 

Credit per person (2005-2020) (10) $161.27 



(3) New growth’s contribution to fund balance per person (Item 9) multiplied by new population 

(Item 1). 

(4) New population (Item 1) multiplied by credit per person (Item 10). 

(5) New growth’s portion of capital expenditures in current dollars (Item 2) plus new growth’s 

contribution to fund balance (Item 3) less new growth’s credit (Item 4). 

(6) Fees required to generate approximately $3.5 million. 




(7) New population (Item 1) multiplied by net impact cost per resident (Item 6). 

(8) Total impact fee revenue (Item 7) less net impact cost (Item 5). 

(9) New growth’s share to retain the $30 million fund balance calculated as the difference 

between total impact fee revenue necessary (Item 7) and the new growth’s portion of capital 

expenditures in current dollars (Item 2) net of new growth’s credit (Item 4) divided by the 

total new population {($3,541,602 – ($9,186,639 – $7,960,609)) / 49,362 = $46.91} 


Proposed Solid Waste Impact Fee Schedule 

The proposed impact fee schedule is based on the Schedule of Waste Generation Units 

(WGU) for the land uses included in the IRC 2020 Comprehensive Plan, Chapter 3C 

Solid Waste Sub-Element. The Comprehensive Plan states that a WGU is defined as a 

basic unit of waste generation equivalent to 1.0 ton per year. In establishing the impact 

fee schedule, the fee for a single family residential land use is calculated in Table IV-12. 

This rate and the ratio of a WGU of each land use to that of a single family land use are 

used to determine the remaining fees. 

Table IV-12 

Single Family Solid Waste Impact Fee 


Figure 

Net Solid Waste Generation Cost per Resident (1) $71.75 

Percent residential (2) 45% 

Residential Solid Waste Cost per Resident (3) $32.29 

Residents per Housing Unit (4) 2.336 

Net Solid Waste Generation Cost per Household (5) $75.42 


(2) Source: IRC 2020 Comprehensive Plan, Chapter 3C, Solid 

Waste Sub-Element 

(3) Net solid waste generation cost per resident (Item 1) multiplied 

by percent residential (Item 2). 


(5) Residential solid waste cost per resident (Item 3) multiplied by 

residents per housing unit (Item 4). 

Table IV-13 provides the proposed impact fee schedule. To determine the fee for each 

land use, the ratio of WGU of any given land use to single family is used to adjust the 

$75 fee for the single family land use. The resulting WGU-based fee schedule is 

included in Appendix C. In Table IV-13, this fee schedule is converted to match the 

other impact fee schedules. In the cases where the conversion required a selection of a 

land use from the original schedule, the land use with the lowest fee was selected. 




Table IV-13 


Land Use 


Unit 

WGU Code 


Number (1) Impact Fee (2) Fee @ 3% (3) 



Residential 

Single Family 

Lower than 1,500 sf (under air) du 01 $75.42 $2.26 $77.68 

1,500 to 2,499 sf (under air) du 01 $75.42 $2.26 $77.68 

2,500 sf or Greater (under air) du 01 $75.42 $2.26 $77.68 

Accessory Single Family du 08 $56.57 $1.70 $58.27 

Multi Family du 08 $56.57 $1.70 $58.27 

Mobile Home du 02 $75.42 $2.26 $77.68 


Hotel Room 39 $21.21 $0.64 $21.85 

Motel Room 39 $21.21 $0.64 $21.85 

Nursing Home Bed 78 $33.18 $1.00 $34.18 

ACLF Bed 74 $62.04 $1.86 $63.90 


Medical Office 1,000 sf 19 $117.85 $3.54 $121.39 

Bank 1,000 sf 23 $117.85 $3.54 $121.39 

Bank w/Drive-in 1,000 sf 23 $117.85 $3.54 $121.39 

Office 50,000 GSF or less 1,000 sf 18 $94.28 $2.83 $97.11 

Office greater than 50,000 GSF 1,000 sf 18 $94.28 $2.83 $97.11 

Industrial 

Manufacturing 1,000 sf 42 $235.70 $7.07 $242.77 

Warehouse 1,000 sf 48.S $47.14 $1.41 $48.55 

Mini-Warehouse 1,000 sf 48.C $18.86 $0.57 $19.43 

General Industrial 1,000 sf 42 $235.70 $7.07 $242.77 

Concrete Plant Acre 47 $213.36 $6.40 $219.76 

Sand Mining Acre 47 $213.36 $6.40 $219.76 


Retail 50,000 GSF or less 1,000 sf 16 $235.70 $7.07 $242.77 

Retail 50,001 GSF to 100,000 GSF 1,000 sf 16 $235.70 $7.07 $242.77 

Retail 100,001 GSF to 200,000 GSF 1,000 sf 16 $235.70 $7.07 $242.77 

Retail over 200,000 GSF 1,000 sf 16 $235.70 $7.07 $242.77 

Gas Station Fuel pos 26 $39.13 $1.17 $40.30 

New and Used Car Sales 1,000 sf 27 $117.85 $3.54 $121.39 

Quality Restaurant 1,000sf 21 $329.98 $9.90 $339.88 

Restaurant 1,000 sf 21 $329.98 $9.90 $339.88 

Fast Food Rest w/ Drive-Thru 1,000 sf 21 $329.98 $9.90 $339.88 

Supermarket 1,000 sf 14 $424.26 $12.73 $436.99 

Car Wash Bay 27.J $76.60 $2.30 $78.90 

Convenience Store 1,000 sf 14 $424.26 $12.73 $436.99 

Furniture Store 1,000 sf 11 $235.70 $7.07 $242.77 

Recreational 

Golf Course hole 38 $37.53 $1.13 $38.66 

Racquet Club/Health Club/Dance Studio 1,000 sf 34 $117.85 $3.54 $121.39 

County Park Acre 82 $84.85 $2.55 $87.40 

Tennis Court Court 38 $18.32 $0.55 $18.87 

Marina Berth 20 $45.21 $1.36 $46.57 




Table IV-13 (continued) 



Unit 

WGU Code 


Number (1) Impact Fee (2) Fee @ 3% (3) 



Land Use 

Governmental 

Post Office 1,000 sf 88 $94.28 $2.83 $97.11 

Library 1,000 sf 86 $94.28 $2.83 $97.11 

Government Office Building (5) 1,000 sf 86 $94.28 $2.83 $97.11 

Government Office Complex (5) 1,000 sf 86 $94.28 $2.83 $97.11 

Jail Bed 86 $15.56 $0.47 $16.03 

Miscellaneous 

Day Care Center 1,000 sf 25 $235.70 $7.07 $242.77 

Hospital 1,000 sf 73 $82.97 $2.49 $85.46 

Veterinary Clinic 1,000 sf 19 $117.85 $3.54 $121.39 

Church 1,000 sf 71.V $33.00 $0.99 $33.99 

Movie Theater Screen 32 $188.14 $5.64 $193.78 

School (Elementary and Middle) Student 72 $11.61 $0.35 $11.96 

School (High) Student 72 $13.12 $0.39 $13.51 

School (College) Student 72 $13.12 $0.39 $13.51 

Fire Station 1,000 sf 86 $94.28 $2.83 $97.11 


(1) Source: Appendix C, Table C-1 

(2) Converted based on the fee schedule included in Appendix C, Table C-1 and indicated 

impact unit. 

(3) Administrative fee is calculated at 3 percent of the impact fee (Item 2). 

(4) Sum of impact fee (Item 2) and administrative fee (Item 3). 

(5) Government uses not included in the schedule, such as a solid waste facility, will be under 

land use categories Government Office Building and/or Government Office Complex, as 

appropriate. These uses will be exempt from impact fees used to develop them. This is 

because legally, if the development does not create a demand for the facility or, indeed, 

mitigates the need for the facility, it should not pay the fee. In other words, a new solid 

waste facility will not pay the solid waste impact fee. 


To accommodate 2020 demand due to new growth, the County needs to make an 

investment of $9.2 million, which was presented in Table IV-6. In addition, as shown in 

Table IV-11, the County needs to invest $2.3 million to keep the fund balance at $30 

million. The total investment necessary to accommodate 2020 demand is $11.5 million. 





As presented in Table IV-11, the County will collect $3.5 million of solid waste impact 

fee revenues thorough 2020, which will need to be supplemented with other revenue 

sources to accommodate the 2020 demand from new growth. This is due to the 

assumption that a part of the District’s revenue will continue to be allocated to fund 

capital expansion projects. 

The impact fee revenue projections are based on the IRC Comprehensive Plan population 

projections. For impact fee purposes, revenue projections serve only as an overall 











V. Public Buildings 

This section discusses the analysis used in the development of the public buildings 

impact fee. To develop the proposed public buildings impact fee schedule, ten major 

elements associated with the development of the public building impact fee must be 

addressed, including: 

• Inventory 






• Net Public Building Impact Cost 

• Proposed Public Buildings Impact Fee Schedule 



These ten elements are summarized throughout this section, with the result being the 

proposed public buildings impact fee schedule. 

Inventory 

According to the information provided by the County, IRC owns and operates 275,704 

square feet of public building space. These facilities provide a variety of public services 

to the entire county and are identified in Table V-1. The locations of these public 

facilities are also identified on Map V-1. 




May 2005 V-1 Impact Fee Study

Table V-1 

Summary of Public Building Inventory (1) 

Facility (2) 

Existing County Administration Building (5) 

Purchasing Office and Warehouse 

Health Department Building 

Judicial Complex 

Administration Annex 

Fleet Management Facility (6) 

Road & Bridge/Traffic Facilities 

Old Humane Society Building 

Total 

Building 

Value (3) Acreage Land Value (4) 

76,304 $14,461,134 5.47 $559,756 

N/A N/A 0.86 $88,006 

37,250 $6,049,400 3.17 $324,392 

120,000 $19,488,000 2.17 $222,060 

8,400 $1,176,000 0.81 $82,889 

15,400 $2,500,960 5.09 $520,358 

18,350 $2,980,040 11.16 $1,142,025 

N/A N/A 4.77 $488,124 

275,704 46,655,534 33.50 $3,427,610 

Building 

Square Feet 


(2) Inventory does not include leased public facilities or portions thereof. 

(3) Building replacement value is determined by multiplying square footage of building by cost 

per square foot figures provided by General Services Department, IRC. The cost per square 

foot figure of $189.52 for the existing County Administration Building is based on architect 

estimates for the proposed new County administration building and the 43 rd Avenue 

Complex, which will replace the existing County Administration Building. The cost per 

square foot figure for the existing County Administration Building includes sitework, design, 

furniture, fixtures, and equipment (FF&E) and architecture and engineering (A&E) costs. 

The cost per square foot figures for the other buildings included in the inventory range from 

$140 to $162, depending on the type and size of the building and include a 12-percent cost 

for FF&E, based on architect estimates. Building values and square footages for the 

Purchasing Office and Warehouse and the Old Humane Society Building are not included in 

the inventory because these buildings are no longer used by IRC to provide general County 

services. The value of the land that these two building are located on are included in the 

inventory since new buildings could potentially be built at these sites. 

(4) Land value is determined by multiplying the acreage for each facility by a cost per acre figure 

of $102,332, which is based on recent purchases for vacant land parcels 4-6 acres in IRC. 

This information is included in Appendix B, Table B-1. 

(5) Total square footage of existing county bldg is 103,155, less the 26,851 square feet of facility 

leased to the School Board. Square footage, building value, and land value exclude the 

portion of the Administration Building leased by the School Board. 

(6) Building area and land value are for the portion of the Fleet Management Facility occupied 

by the County. 

In addition to the facilities included in Table V-1, the County also owns 71,408 square 

feet of building space that is not included in Table V-1 because these facilities, or 

portions thereof, are leased to various organizations that do not provide County services. 

These facilities are presented in Table V-2. Discussions with County staff indicate that 

the four facilities, other than the portion of the Administration Building that is leased to 

the School Board, are leased out because the facilities are either not properly structured 

or not properly located for providing County services. 





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Table V-2 

Leased-Out/Rented County-Owned Public Facilities 

Facility 

County Admin. Building - leased to School Board 

Homeless Assistance Center 

Old Douglass School 

Old Winter Beach School 

Gifford Youth Progressive Civic League Building 

Total 

Source: General Services Department, IRC 

Total Square Feet 

26,851 

6,000 

28,343 

4,208 

6,006 

71,408 

In addition to the square footage associated with the County-owned facilities listed in 

Tables V-1 and V-2, the County must lease 32,347 square feet of space to house various 

departments. These facilities are listed in Table V-3, along with the associated total 

square footage of leased space. 

Table V-3 

Leased Public Facilities 

Facility 

Total Square Feet 

Tax Collector 

12,507 

North County Offices 3,000 

Supervisor of Elections 9,840 

U.S. 1 Warehouse 

Total 

7,000 

32,347 

Source: General Services Department, IRC 

Population 

Because public facilities serve all residents, workers, and visitors of IRC, the 

“functional,” weekly 11-hour population approach is used to establish a common unit of 

demand across different land uses (Arthur C. Nelson, Estimating Land-Use and Facility 

Needs for Comprehensive Plans, American Planning Association, 2003). In determining 

the public building impact fee, a 55-hour weekly functional population is used, because it 

is estimated that public facilities are open an average of 55 hours per week, or 11 hours 

per day, 5 days per week. 




Services provided by County-owned and operated public facilities support the entire 

county. Therefore, the proper benefit district for public buildings is countywide. The 

countywide functional population estimate is provided in Section II, Table II-14. 


The current level of service (LOS) for public buildings is determined by dividing the 

square footage of County-owned buildings that provide countywide services by the 

countywide 2004 functional population figure based on a 55-hour week, provided in 

Section II, Table II-14. This information results in a current LOS of 2.40 square feet of 

public building space per functional resident, as calculated in Table V-4. In addition, in 

terms of the resident (permanent plus seasonal) population, the current LOS is 1.99 

building square feet per person. 

Table V-4 

Current Level of Service (2004) 

Square Feet (1) 

Year 2004 

Functional Building Square Feet IRC Countywide Building Square Feet 

Residents (2) per Functional Resident (3) Population (4) per Resident (5) 

275,704 114,957 2.40 138,393 1.99 

(1) Source: Table V-1 


(3) Total square footage (Item 1) divided by the countywide 2004 11-hour functional population 

(Item 2). 

(4) Source: Chapter II, Table II-1 

(5) Total square footage (Item 1) divided by the countywide 2004 population (Item 4). 

The County’s Comprehensive Plan does not include a LOS standard for public buildings. 

Therefore, the existing LOS will be used as the public building LOS standard. For this 

LOS to become the standard, the Comprehensive Plan will be amended to include this 

standard for public buildings. 

Table V-5 presents a comparison of IRC’s LOS standard with the LOS standards of other 

counties. It is important to note that the LOS figures for other counties reflect building 

space owned by the county and not necessarily the total square footage that is required to 

serve the residents. In other words, leased space used to house some of the county 

departments is not included in the inventory. Further, IRC’s standard reflects both 

permanent and seasonal population. 





Table V-5 

Level of Service Comparison 

Current LOS 

County 

[Bldg Sq Ft per Resident] 

Indian River (1) 1.99 

Martin (2) 2.47 

Collier (3) 1.74 

St. John's (4) 4.37 

Citrus (5) 3.13 


(2) Source: Development Impact Fee Update Study. 

Martin County, July 1999. 

(3) Source: General Government Building Impact Fees. Collier 

County, January 2004. 

(4) Source: Technical Memorandum on the Methods of Updating Impact Fees, 

James C. Nicholas, February 1998. 

(5) Standard based on information provided in the Citrus County Public 

Building Impact Fee Update, December 2004. The LOS standard in 

the previous impact fee study is 2.67 square feet per resident. 


Table V-6 summarizes the replacement cost per square foot for public buildings in IRC, 

including the cost of the building and the land. The building replacement cost per square 

foot figures are provided by General Services Department, IRC and are based on architect 



square foot figure for the existing County Administration Building of $190 includes 

sitework, design, furniture, fixtures, and equipment (FF&E) and architecture and 

engineering (A&E) costs. The replacement cost per square foot for all other buildings in 

the inventory range from $140 to $162, depending on the type and size of the building 

and include a 12-percent cost for FF&E, based on architect estimates. The weighted 

average replacement cost per square foot for buildings and land, based on the existing 

public building inventory, is shown in Table V-6. 




Table V-6 

Public Building Replacement Cost (1) 

Facility (2) 

Existing County Administration Building (5) 

Purchasing Office and Warehouse 

Health Department Building 

Judicial Complex 

Administration Annex 

Fleet Management Facility (6) 

Road & Bridge/Traffic Facilities 

Old Humane Society Building 

Total 

Weighted Average Cost per Square Foot of Building 

Building Square 


Building Value (3) Land Value (4) 

76,304 $14,461,134 

N/A 

N/A 

37,250 $6,049,400 

120,000 $19,488,000 

8,400 $1,176,000 

15,400 $2,500,960 

18,350 $2,980,040 

N/A 

N/A 

275,704 $46,655,534 $3,427,610 

$169.22 $12.43 


(2) Inventory does not include leased public facilities or portions thereof. 

(3) Building replacement value is determined by multiplying square footage of building by cost 

per square foot figures provided by General Services Department, IRC. The cost per square 

foot figure of $189.52 for the existing County Administration Building is based on architect 



square foot figure for the existing County Administration Building includes sitework, design, 

furniture, fixtures, and equipment (FF&E) and architecture and engineering (A&E) costs. 

The cost per square foot figures for the other buildings included in the inventory range from 

$140 to $162, depending on the type and size of the building and include a 12-percent cost 

for FF&E, based on architect estimates. Building values and square footages for the 

Purchasing Office and Warehouse and the Old Humane Society Building are not included in 

the inventory because these buildings are no longer used by IRC to provide general County 

services. The value of the land that these two building are located on are included in the 

inventory since new buildings could potentially be built at these sites. 

(4) Land value is determined by multiplying the acreage for each facility by a cost per acre figure 

of $102,332, which is based on recent purchases for vacant land parcels 4-6 acres in IRC. 

This information is included in Appendix B, Table B-1. 

(5) Total square footage of existing county bldg is 103,155, less the 26,851 square feet of facility 

leased to the School Board. Square footage, building value, and land value exclude the 

portion of the Administration Building leased by the School Board. 

(6) Building area and land value are for the portion of the Fleet Management Facility occupied 


Total Cost per Functional Resident 

As previously mentioned, IRC public buildings serve all residents, workers, and visitors 

of the county. Therefore, the county’s 11-hour functional population needs to be 

considered in the calculation of the fee. To determine the total impact cost of providing 

public services to all functional residents of the county, the total impact cost per 

functional resident must be determined. This is achieved by multiplying the existing 

LOS per functional resident by the total replacement cost per square foot for public 

buildings. This concept is illustrated in Table V-7. 




Table V-7 

Total Impact Cost per Functional Resident 


Figure 

LOS--Public Bldg Sq Ft per Functional Resident (1) 2.40 

Replacement Cost per Square Foot of Public Building 

Building Replacement Cost per Square Foot (2) $169.22 

Land Replacement Cost per Square Foot (2) $12.43 

Total Replacement Cost per Square Foot of Building, 2004 (3) $181.65 

Total Impact Cost per Functional Resident (4) 


$435.96 


(3) Sum of building replacement cost and land replacement cost. 

(4) Square feet per functional resident (Item 1) multiplied by the total cost per 

square foot of building (Item 3). 


To avoid overcharging development for the public building impact fee, a review of the 

capital financing program for general county administrative services was completed. The 

purpose of this review was to determine any potential revenue credits generated by new 

development that could be used for capital facilities, land, and equipment expansion of 

the general county administrative program. Revenue credits are then applied against the 

cost per functional resident so that new development is not charged twice for capital 

revenue contributions. 

The following sources of revenue will be considered in the public building impact fee 

credit calculation: 

• Local revenues used to pay for government building debt service; 

• Local revenues anticipated to be used to fund future capital expenditures; and 

• Local revenues generated from taxes paid on vacant land. 

Debt Service Credit 

According to the County, there is currently no debt service on public facilities. 

Therefore, debt service credit is zero at this time. 

Capital Improvement Credit 

An analysis of the historical and future public building capital expenditures for the eleven 

year period from FY 1998/99 to FY 2008/09 was completed and reviewed with the IRC 

General Services Department and Office of Management and Budget. 




Table V-8 summarizes the capital expenditures over the last six fiscal years. Besides 

identifying whether the expenditure was a replacement or expansion of the existing 

capital inventory, the table provides the percent of total capital expenditures that were 

funded through general fund revenue. 

Table V-8 

Programmed Expenditures per Functional Resident 

Expansion/ Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Total - Five 

Replacement 1998/99 1999/00 2000/01 2001/02 2002/03 2003/04 Year History 

Description 

Enterprise Fund 

New County Administration Building Expansion $1,098,679 $1,098,679 

Total Expansion - Enterprise Fund $0 $0 $0 $0 $0 $1,098,679 

General Fund 

Health Department Roof Replacement $74,867 $9,830 $84,696 

Courthouse Washing and Painting Replacement $25,000 $25,000 

Tax Collector Air Conditioning Replacement $14,613 $14,613 

Courthouse Record Storage Shelving Replacement $49,500 $49,500 

Health Department Air Conditioning Replacement $30,000 $61,269 $91,269 

Health Department Generator Expansion $18,400 $18,400 

Total Expansion - General Fund $0 $0 $18,400 $0 $0 $18,400 


Fiber Optic Expansion $149,721 $10,386 $251,562 $15,719 $180,911 $807,488 $1,415,786 

Winter Beach Cemetery Expansion $1,200 $103,057 $104,257 

Fleet Management Facility Replacement $17,608 $421,644 $330,485 $36,567 $3,274,855 $4,081,159 

Financial Software Replacement $7,000 $530,099 $154,458 $691,557 

Health Department Dental Clinic Expansion $20,350 $358,569 $378,919 

Humane Society Building Replacement $380,073 $380,073 

New County Administration Building Replacement $28,370 $7,422 $179,358 $215,150 

New County Administration Building Expansion $7,050,000 $7,050,000 

Misc. Land Purchases Expansion $57,416 $57,416 

Misc. Building Alterations Replacement $328,988 $60,861 $233 $58,426 $32,201 $480,708 

Total Expansion - Optional Sales Tax $208,337 $113,443 $271,912 $374,288 $180,911 $9,006,379 

Total - Governmental Buildings $208,337 $113,443 $290,312 $374,288 $180,911 $10,123,458 

Percent of Total Expansion Revenues from General Fund (2) 0.18% 


(2) The percent of total general fund revenues used for expansion over the total capital 

expenditures for expansion for FYs 1999-2003. 

The capital expenditure credit per functional resident was calculated using the average 

capital expansion expenditures during the last six years and planned projects budgeted 

during the next five years. The average annual capital expenditure amount was divided 

by the average functional residents during this eleven year period, resulting in an average 

capital expansion cost per functional resident of $14. This information is presented in 

Table V-9. 

It is the County’s intent to use impact fee revenues as the primary funding source for 

future capital expansion needs of the public building program and to maintain or reduce 

the average annual dollar amount shown in this report toward capital expansion needs. In 

other words, the County intends to use non-impact fee revenue sources as the primary 

funding source for capital replacement, operations and maintenance expenses. As such, 

credit calculations for future expenditures do not include an escalation factor. 




Table V-9 

Capital Improvement Credit per Functional Resident (1) 

Year 

Expansion/ 

Replacement 

Enterprise 

Funds 

General Fund 

Expenditures 

Optional Sales 

Tax Expenditures 

FY 1998/99 Expansion $0 $0 $208,337 

FY 1999/00 Expansion $0 $0 $113,443 

FY 2000/01 Expansion $0 $18,400 $271,912 

FY 2001/02 Expansion $0 $0 $374,288 

FY 2002/03 Expansion $0 $0 $180,911 

FY 2003/04 (2) Expansion $1,098,679 $807,488 $7,050,000 

FY 2004/05 Expansion $0 $0 $4,855,000 

FY 2005/06 Expansion $0 $0 $1,580,000 

FY 2006/07 Expansion $0 $0 $80,000 

FY 2007/08 Expansion $0 $0 $190,000 

FY 2008/09 Expansion $0 $0 $190,000 

Total Capital Expenditures for Expansion (1999-2009) 

$17,018,458 

Annual Capital Expenditure Amount (3) $1,547,133 

Average Functional Population (1999-2009) (4) 

Annual Capital Expenditure Amount per Functional Resident (5) 

114,367 

$13.53 


(2) Total capital expenditure amount apportioned to the expansion of the new administrative 

complex. This figure is in addition the cost of replacing the existing administrative building. 

General fund expenditures budgeted for FY 2003/04 for the new administration building is 

reserved general fund balance. This is a budgeted amount and not an actual expenditure. 

(3) Total capital expenditure amount divided by the number of fiscal years for which the 

expenditure data is provided. 

(4) The average 11-hour functional population for FY 1998/99 through FY 2008/09 is derived 

using the annual functional population figures included in Appendix A, Table A-8. 

(5) The annual capital expenditure amount (Item 3) divided by the average annual functional 

population 1999-2009 (Item 4). 

Vacant Land Credit 

The last credit component is for revenue generated from past payments of property taxes 

on vacant land that are used to fund capital expansion projects. This calculation is a twostep 

process. First, the percentage of the total countywide value of vacant land to the 

total value of all property is calculated. Revenues generated by past payment of property 

taxes on vacant land are deposited into IRC’s general fund. Therefore, the second 

calculation considers the portion of total capital expansion expenditures funded through 

general fund revenues over the previous five-year period. As shown in Table V-8, this 

figure is 0.18 percent. 




The vacant land value as a percentage of total property value is multiplied by the percent 

of historical general fund capital expansion projects. As illustrated in Table V-10, the 

percent of past property tax payments on vacant land is 0.02 percent. 

Table V-10 

Vacant Land Value Percentage (1) 

Land 

Taxable Value 

County Vacant Land Value $1,080,819,230 

Countywide Total Property Value (2) $12,181,250,689 

Vacant Land Value Percentage (3) 8.87% 

Percent of Capital Expansion Projects Funded with General Fund (4) 0.18% 

Effective Vacant Land Value Percentage (5) 0.02% 

(1) Source: Property Appraiser, IRC 

(2) Includes structures. 

(3) Vacant Land Percent = $1,080,819,230/$12,181,250,689 

(4) Source: Table VII-8 

(5) Vacant land value percentage (Item 3) multiplied by the percent of capital expansion projects 

funded with general fund (Item 4). 


Since the current LOS will become the adopted LOS standard, there are no existing 

deficiencies of public buildings. While there are no existing deficiencies, adopting the 

existing LOS as the standard does, in fact, create the need to expand facilities in the near 

future to meet the needs of new growth. 

Net Public Building Impact Cost 

The first section of Table V-11 identifies the facility impact cost per functional resident 

as $436. The second section of the table identifies the revenue credits for the public 

building impact fee. The credit calculation includes the present value of projected annual 

capital funding per functional resident of $191, as well as a credit of $0.07 for past 

property tax payments on vacant land. The addition of these two credits results in a total 

revenue credit of $191 per functional resident. 



results in a net impact cost of $245 per functional resident. 




Table V-11 

Net Public Building Impact Cost per Functional Resident 



Cost Revenue Credits 


Total Impact Cost per Functional Resident (1) $435.96 


Average Annual Capital Improvement Credit Amount per Func. Res. (2) $13.53 

Capitalization Rate 5% 

Capitalization Period (in years) 25 

Capital improvement credit per Resident (3) ($190.69) 


Credit for Past Property Tax Payments on Vacant Land (5) ($0.07) 

Total Revenue Credit per Functional Resident (6) ($190.76) 


Net Impact Cost per Functional Resident (7) $245.20 



(3) Average annual capital improvement credit per functional resident (Item 2) over a 

capitalization rate of 5 percent for 25 years. 


(5) The total impact cost per functional resident (Item 1) multiplied by the effective vacant land 

percentage (Item 4). 

(6) Sum of capital improvement credit per resident (Item 3) and for past property tax payments 

on vacant land (Item 5). 

(7) Total impact cost per functional resident (Item 1) less total revenue credit per functional 

resident (Item 6). 

Proposed Public Building Impact Fee Schedule 

Using the net impact cost per functional resident identified above, a proposed public 

building impact fee schedule was developed for residential and non-residential land uses. 

The proposed impact fee for each land use is determined by multiplying the net impact 

cost per functional resident of $245 by the functional resident coefficient for each land 

use, as discussed in Section II, Table II-16 for residential land uses and in Section II, 

Table II-19 for non-residential land uses. The proposed public building impact fee 

schedule is illustrated in Table V-12. 




Table V-12 



Unit 

11-Hour 

Functional 

Resident 


Proposed Impact 


Functional 

Resident (2) 





Land Use 

Residential 

Single Family 






Mobile Home du 0.606 $148.59 $4.46 $153.05 


Hotel Room 0.933 $228.77 $6.86 $235.63 

Motel Room 0.933 $228.77 $6.86 $235.63 


ACLF Bed 1.273 $312.14 $9.36 $321.50 


Medical Office 1,000 sf 5.199 $1,274.79 $38.24 $1,313.03 

Bank 1,000 sf 5.929 $1,453.79 $43.61 $1,497.40 

Bank w/Drive-in 1,000 sf 4.859 $1,191.43 $35.74 $1,227.17 

Office 50,000 GSF or less 1,000 sf 4.281 $1,049.70 $31.49 $1,081.19 


Industrial 


Warehouse 1,000 sf 1.176 $288.36 $8.65 $297.01 



Concrete Plant Acre 4.608 $1,129.88 $33.90 $1,163.78 



Retail 50,000 GSF or less 1,000 sf 6.245 $1,531.27 $45.94 $1,577.21 

Retail 50,001 GSF to 100,000 GSF 1,000 sf 6.228 $1,527.11 $45.81 $1,572.92 

Retail 100,001 GSF to 200,000 GSF 1,000 sf 6.372 $1,562.41 $46.87 $1,609.28 

Retail over 200,000 GSF 1,000 sf 4.353 $1,067.36 $32.02 $1,099.38 



Quality Restaurant 1,000sf 14.758 $3,618.66 $108.56 $3,727.22 

Restaurant 1,000 sf 15.999 $3,922.95 $117.69 $4,040.64 

Fast Food Rest w/ Drive-Thru 1,000 sf 17.240 $4,227.25 $126.82 $4,354.07 

Supermarket 1,000 sf 4.432 $1,086.73 $32.60 $1,119.33 

Car Wash Bays 4.117 $1,009.49 $30.28 $1,039.77 

Convenience Store 1,000 sf 9.257 $2,269.82 $68.09 $2,337.91 


Recreational 

Golf Course 18 holes 5.330 $1,306.92 $39.21 $1,346.13 

Racquet Club/Health Club/Dance Studio 1,000 sf 5.181 $1,270.38 $38.11 $1,308.49 


Tennis Court Court 5.063 $1,241.45 $37.24 $1,278.69 

Marina Berths 0.334 $81.90 $2.46 $84.36 




Table V-12 (continued) 



Unit 

11-Hour 

Functional 

Resident 


Proposed Impact 


Functional 

Resident (2) 





Land Use 

Governmental 

Post Office 1,000 sf 4.514 $1,106.83 $33.20 $1,140.03 

Library 1,000 sf 3.749 $919.25 $27.58 $946.83 

Government Office Building (5) 1,000 sf 7.955 $1,950.57 $58.52 $2,009.09 

Government Office Complex (5) 1,000 sf 4.143 $1,015.86 $30.48 $1,046.34 

Jail Bed 1.900 $465.88 $13.98 $479.86 

Miscellaneous 


Hospital 1,000 sf 3.416 $837.60 $25.13 $862.73 

Veterinary Clinic 1,000 sf 4.988 $1,223.06 $36.69 $1,259.75 

Church 1,000 sf 1.162 $284.92 $8.55 $293.47 

Movie Theater Screen 18.495 $4,534.97 $136.05 $4,671.02 




Fire Station 1,000 sf 1.381 $338.62 $10.16 


$348.78 

(1) Source: Section II, Table II-16 for residential land uses and Table II-19 for non-residential 

land uses 


(Table V-11) by the 11-hour functional resident coefficient (Item 1) for each land use. 

(3) An administrative fee of 3 percent of the net impact fee. 

(4) The total impact fee is the sum of the net impact fee (Item 2) and administrative fee (Item 3). 

(5) Government uses are exempt from paying impact fees used to develop that same use. This is 


mitigates the need for the facility, it should not pay the fee. In other words, a new 

government building will not pay the public buildings impact fee. 



Table II-1. Table V-13 presents the public building demand forecast and associated cost 

estimates. 




Table V-13 


Calculation Component 

Forecasted Demand 


Adopted LOS Standard (Square Feet per Resident) (2) 1.99 

2025 Required Square Footage (3) 411,958 

Existing Square Footage (4) 275,704 

Additional Square Footage Needed (5) 136,254 

Cost per Square Foot (6) $181.65 

Total Cost (7) $24,750,539 

Programmed funds over the next five years (8) $6,895,000 

Remaining funds needed to accommodate 2025 demand (9) 


$17,855,539 


(3) Required square footed in 2025, based on existing LOS. 


(5) 2025 required square footage (Item 3) less existing square footage (Item 4). 


(7) Total cost per square foot multiplied by additional square feet required (Item 5). 


(9) Total cost of 2025 demand (Item 7) less the programmed funds over the next five years for 

expansion of public buildings (Item 8). 

As presented in Table V-13, the County will need an additional 136,254 square feet by 

2025. This would require an investment of $24.8 million over the next 20 years, $6.9 

million of which is already funded. 


Based on the growth population projections provided by the IRC Comprehensive Plan 

and impact cost per resident calculated in Table V-14, it is estimated that the public 

building impact fee revenues will generate $13.9 million through 2025. These 

projections are presented in Table V-14. Based on the future demand analysis, the 

County will need to make an investment of $24.8 million to accommodate the 2025 

demand. These figures indicate that the impact fee revenues will need to be used in 

conjunction with other revenue sources to accommodate the 2025 demand. 




Table V-14 


Year 



New 


Estimated 

Revenues (3) 

2004 138,393 

2005 140,562 2,169 $441,775 

2006 143,318 2,756 $561,333 

2007 146,129 2,811 $572,535 

2008 148,996 2,867 $583,941 

2009 151,918 2,922 $595,143 

2010 154,896 2,978 $606,549 

2011 158,245 3,349 $682,113 

2012 161,671 3,426 $697,796 

2013 165,171 3,500 $712,868 

2014 168,749 3,578 $728,755 

2015 172,407 3,658 $745,049 

2016 175,781 3,374 $687,205 

2017 179,223 3,442 $701,055 

2018 182,730 3,507 $714,294 

2019 186,308 3,578 $728,755 

2020 189,924 3,616 $736,495 

2021 193,215 3,291 $670,300 

2022 196,566 3,351 $682,520 

2023 199,976 3,410 $694,537 

2024 203,448 3,472 $707,165 

2025 207,014 3,566 $726,311 

$13,976,494 



(1) Source: Section II, Table II-1 (some of the years are not shown in Table II-1. 

Calculations are on based growth rate provided in the IRC Comprehensive Plan 

and seasonal population projections.) 




(5) To convert the fee per functional resident to fee per resident, fee per functional 

resident (Item 4) multiplied by functional population from Table V-4 and divided by 

the population from Table V-4. 

As mentioned above, the impact fee revenue projections are based on population growth 

estimates. For impact fee purposes, revenue projections serve only as an overall 














VI. Libraries 

This section provides the results of the library impact fee analysis. There are ten major 

elements associated with the development of the library facilities impact fee: 

• Inventory 






• Net Library Facility and Items Impact Cost 

• Proposed Library Impact Fee Schedule 



These ten elements are summarized in this section. It should be noted that library impact 

fees are charged to residential land uses only. 

Inventory 

The IRC Library Service operates four libraries with a total square footage of 80,237. 

The following table presents the inventory of library facilities. These four facilities are 

also shown on Map VI-1. 

Table VI-1 

Summary of IRC Library Building Inventory (1) 

Library Facility 

Address 

Square 

Footage 

Main Library 1600 21 st Street, Vero Beach, FL 32960 49,286 

North County Library 1001 CR 512, Sebastian, FL 32958 25,445 

Law Library 2000 16 th Avenue, Vero Beach, FL 32960 3,993 

Gifford Youth Activities Center Library 4875 43 rd Avenue, Vero Beach, FL 32967 1,513 

Total 

(1) Source: General Services Department, Division of Library Services, IRC 

80,237 



May 2005 VI-1 Impact Fee Study






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3 Law Library 

4 Gifford Library 

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12TH ST 

8TH ST 

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C.R. 510 

BARBER ST 

74TH ST 

I.R. DRIVE 

FLEMING ST 

74TH AVE 

SCHUMANN DR 

66TH AVE 

66TH AVE 

66TH AVE 

66TH AVE 

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69TH ST 

65TH ST 

53RD ST 

58TH AVE 

12TH ST 

77TH ST 

8TH ST 

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41ST ST 

16TH ST 

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27TH AVE 

20TH AVE 

37TH ST 

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The four facilities identified in Table VI-1 house a wide variety of materials available to 

the public. Table VI-2 presents the inventory of library materials. 

Table VI-2 

Summary of IRC Library Material Inventory (1) 

Description # of Items Total 

Books: 

Gifford Youth Activities Center Library 972 

Law Library 15,600 

Main & North 

Reference, Genealogy, Non Fiction Books 138,010 

Adult Fiction Books 85,929 

Juvenile/YA Reference Books 1,126 

Juvenile/YA Non Fiction Books 54,577 

Juvenile/YA Fiction 38,836 

Paperbacks 15,431 

Books On Tape/CD 12,152 

Electronic Books 28,812 

Total -- Books 391,445 

Online Resource Subscriptions: 68 

Other Library Items: 

Music CDs 7,622 

DVDs 2,557 

Videos 19,308 

Print Subscriptions 1,775 

Other Print Materials 19,661 

Total -- Other Library Items 50,923 

Total -- All Library Materials 442,436 






In addition to the available material, the IRC Library System owns a variety of 

equipment, both for public use and for its own operations. Table VI-3 presents the 

inventory of equipment for public versus operational use. It should be noted that impact 

fee standards are based on the equipment for public use, excluding the equipment used by 

the library staff. 

Table VI-3 

Summary of IRC Library Equipment Inventory (1) 

Number of Items 

Equipment Public Staff Total 

Copiers 7 2 9 

Book Scribe Copier 1 - 1 

Black & White Laser Printers 4 - 4 

Color Laser Printer 4 - 4 

Computers 90 56 146 

Large Print Readers 3 - 3 

30" TV 1 - 1 

45" TVs 2 - 2 

Camcorder 1 - 1 

Video Projectors 4 - 4 

LCD Projectors 5 - 5 

Total - All items 122 58 180 

Total - All excluding computers 32 2 34 


Population 

Library services are provided on a countywide basis. The County’s current population 

estimates and future population projections are provided in Section II, Table II-1. 


Library Facilities levels of service are identified for four different areas: 

• Library Buildings: Square feet per 1,000 residents 

• Library Materials: Materials per 1,000 residents 

• Computers: Computers (used by the public) per 1,000 residents 

• Other Equipment: Other equipment (available to the public) per 1,000 residents 

According to the information provided by the County Library System, IRC’s current LOS 

is identified in Table VI-4. 




Table VI-4 


Item 

Square Footage/ 

Count (1) Population (2) 

LOS (per 1,000 

Residents) 

Library Buildings 80,237 138,393 580 sf 

Library Materials 442,436 138,393 3,200 items 

Computers (3) 90 138,393 0.7 computer 

Other Library Equipment (3) 32 138,393 0.2 item 



(3) Only computers and equipment available for public use are included. 

The IRC 2020 Comprehensive Plan states that “libraries shall be developed at the 

standard of 527 square feet of library per 1,000 population.” Since the current LOS of 

580 square feet per 1,000 residents is greater than the existing LOS standard, the current 

LOS will become the adopted standard upon making appropriate amendments to the 

Comprehensive Plan (hereafter referred to as the adopted LOS standard). 

Because there are no adopted LOS standards for library materials, computers, and other 

library equipment in the County’s Comprehensive Plan, the standards established by the 

Florida Library Association (FLA) were reviewed. In addition to providing standards for 

buildings, the FLA provides standards for materials and computers and defines three 

levels of service: 

• Essential: Essential level of service standards define the basics of library service. 

Every library can and should offer them. The FLA defines five basic services, 

including: 

o lending of materials; 

o providing information on request; 

o providing public programs; 

o providing public space; and 

o providing public access to the Internet and personal computing 

applications. 

• Enhanced: This level starts where Essential leaves off and offers further services. 

• Exemplary: Achieving this standard provides the highest and best service to the 

community. 




Table VI-5 compares the County’s current LOS to the LOS standards established by the 

FLA. 

Table VI-5 

Comparison of IRC Current LOS to FLA Standards 

Library Materials and Computers 

IRC LOS FLA Public Libraries Standards (2) 

Item 

(per 1,000 

Residents) (1) Essential Enhanced Exemplary 

Buildings (square feet) 580 600 700 1,000 

Library Materials (3) 3,200 2,000 3,000 4,000 

Computers 0.7 0.3 0.5 1.0 

(1) Source: Table VI-4 

(2) Source: FLA, Standards for Florida Public Libraries, 2004 

(3) Library materials include books, online resource subscriptions, and other library items. 

IRC’s current level of service for buildings does not meet the FLA’s essential standards. 

However, the County’s LOS for library materials and computers is between the enhanced 

and exemplary LOS standards established by the FLA. Given these figures, the County 

decided to adopt the current LOS for buildings, materials, and computers. 

The following table provides a comparison of the current IRC LOS to those of 

surrounding counties. IRC’s LOS is higher than surrounding counties in all areas, except 

for library buildings. In terms of building square footage, IRC ranks second after 

Brevard County. 

Table VI-6 

Comparison of IRC LOS to Surrounding Counties 

(Per 1,000 Residents) 

Per 1,000 Residents 

LOS Measure 

IRC 

Existing 

LOS (2) Brevard (3) Osceola (3) Okeechobee (3) St. 

Lucie (3) 

Library Buildings (square feet) 580 723 451 424 310 

Library Materials (1) 3,200 2,389 1,775 1,277 1,525 

Computers 0.7 0.3 0.5 N/A 0.3 

(1) Library materials for IRC include books, CDs, DVDs, videos, print and online resource 

subscriptions. Library materials for other counties include books, serial subscriptions, 

audio and video volumes. 


(3) Source: Department of State – Division of Library & Information Services, 2002 Library 

Directory with Statistics 

Note: IRC figures are for 2004 while the figures for other Florida counties are for 2002. 




Table VI-7 provides a comparison of the current IRC LOS, the LOS standard, the average 

LOS of other Florida counties, and the standards established by the FLA. It should be 

noted that IRC’s current LOS in terms of library facilities, materials, and computers 

ranges from 24 percent to 43 percent above the average LOS of other Florida counties. 

Table VI-7 

Comparison of Current LOS and LOS Standards 

(Per 1,000 Residents) 

Per 1,000 Residents 

LOS Measure 

IRC 

Existing 

LOS (1) 

Avg of Other 

FL Counties 

LOS (2) 

% Difference: 

IRC Existing 

LOS & Other 

Florida Counties 

FLA LOS 

Standards (3) 

Library Buildings (sq. feet) 580 438 24% 600 to 1,000 

Library Materials (4) 3,200 1,982 38% 2,000 to 4,000 

Computers 0.7 0.4 43% 0.3 to 1.0 


(2) Includes all Florida counties, except for IRC. Source: Department of State – Division of 

Library & Information Services, 2002 Library Directory with Statistics 


(4) Library materials for IRC include books, CDs, DVDs, videos, print and online resource 

subscriptions. Library materials for other counties include books, serial subscriptions, 

audio and video volumes. 

Note: IRC figures are for 2004 while the figures for other Florida counties are for 2002. 


Library capital costs consist of four components: buildings, land, materials, and 

equipment. Facility costs are based on the projected cost to add the next library building 

(includes building and land cost), while the cost of library materials and equipment is 

based on the average replacement cost per unit, provided by the IRC Division of Library 

Services. 

Buildings and Land 

The following two tables provide unit costs for buildings and land. Since replacement 

costs for the existing buildings were not readily available, building costs were determined 

from recent expansions and future planned expansions, as presented in Table VI-8. The 

construction cost ranges from $135 to $189 per square foot, while the furniture and 

equipment cost ranges from $48 to $114 per square foot. According to IRC Library 

System representatives, the relatively high cost of the Main Library expansion was due to 

a more sophisticated building structure, high demolition costs in preparation for 

expansion, and relatively high furniture and equipment costs. 




Table VI-8 

Building Unit Costs (1) 

Facility Year (2) square footage 

Additional 

Building Values: 

Recent Expansions: 

Main Library Expansion FY 01/02 

Cost per 

square foot 

- Construction (3) 11,865 $1,600,000 $134.85 

- Furniture & Equipment (4) 8,265 $939,707 $113.70 

Total $2,539,707 $248.55 

North County Library Expansion FY 01/02 6,975 

- Construction $1,315,000 $188.53 

- Furniture & Equipment $335,600 $48.11 

Total $1,650,600 $236.65 

Future Expansions: 

Branch Library (West or South County) FY 08/09 32,000 

- Construction (5) $5,248,000 $164.00 

- Furniture & Equipment (5) $2,580,000 $80.63 

Total $7,828,000 $244.63 

Weighted Average Construction Cost $160.56 

Weighted Average Furniture & Equipment Cost $81.61 

(1) Source: General Services Department, Division of Library Services, and Office of 

Management and Budget, IRC 

(2) Year completed for recent expansions and year planned for future expansions. 

(3) Square footage includes a meeting room and hallway space that had to be demolished and 

rebuilt during expansion (3,600 square feet). 

(4) Square footage is only for expansion. 

(5) Estimated costs 

Initially, the proposed Branch Library was envisioned to be a 25,000-square foot building 

with a total construction cost of $4.1 million, or $164 per square foot. Since then, the 

building size has been increased, but the $4.1 million funding level has not been adjusted. 

For the purposes of this analysis, the unit cost of $164 is used to reflect current library 

construction costs, resulting in a total cost of $5.2 million. Funding for the entire 

building is being reviewed by County staff and is not currently budgeted in the County’s 

CIP. 

The following table presents the historical total and unit costs of land. Historical land 

values per acre range from $65,871 to $191,690. The higher land cost of the Main 

Library ($191,690 per acre) can be attributed to its downtown location in Vero Beach. 

The North County Library is located in Sebastian, which has been growing rapidly and 

experiencing increasing property values in recent years. According to IRC 

representatives, the initial land purchase was completed in 1988 for $65,871 per acre, 

prior to the increase in land values. The 1997 land purchase cost of $183,137 per acre 

Cost 




was affected by the increase in property values in Sebastian. Due to the recent volatility 

in land prices in IRC, the study evaluated the vacant land sales of four to six-acre parcels 

in West IRC in 2004. The West County is defined as the area between 58 th Avenue and 

County Road 512. The focus on sales in West County was due to the fact that most new 

facilities are likely to be built in this area. This analysis resulted in a per acre cost of 

$102,332 per acre and is shown in Appendix B, Table B-1. The per acre cost of 

$102,332 results in a cost of $11.36 per square foot of building ($102,332 x 8.295 acres / 

74,731 square feet) and will be used for the land cost in this section. 

Table VI-9 

Land Cost (1) 

Facility 

Year 

Acquired Square Feet Acres Cost Cost per SF Cost per Acre 

Land Values: 

North County Library 1988 18,470 3.125 $205,847 $11.14 $65,871 

1997 6,975 0.990 $181,306 $25.99 $183,137 

Main Library 1989 49,286 4.180 $801,266 $16.26 $191,690 

Total 74,731 8.295 $1,188,419 

Weighted Average Cost per Acre $143,269 

Weighted Average Cost per Building Square Footage $15.90 


The following table provides a summary of building and land costs. 

Table VI-10 

Summary of Building and Land Costs per Resident 

Element 

Cost 

Building construction cost per sf (1) $160.56 

Furniture and equipment cost per sf (2) $81.61 

Land cost per sf (3) $11.36 

Total building and land cost per sf (4) $253.53 

Square feet per resident (5) 0.58 

Impact cost per resident (6) $147.05 



(3) Source: The $102,332 cost per acre is determined 

based on vacant land sales of 4 to 6-acre parcels in 

West County, in 2004. This cost is converted to cost per 

square foot of building space by multiplying it with 

8.295 acres from Table VI-9 and dividing it by 

74,731 square feet from Table VI-9. 

(4) Sum of building, furniture, equipment and land costs 

(Items 1, 2, and 3). 


(6) Total building and land cost per square foot (Item 4) 

multiplied by LOS standard (Item 5). 




Library Materials and Equipment 

The following table provides unit costs for library materials. Based on the information 

provided by the IRC Library System, the weighted average price of library materials is 

$44.14. 

Table VI-11 

Library Material Unit Costs (1) 

Description # of Items Unit Cost Total Cost 

Weighted 

Average Cost 

Books: 

Gifford Youth Activities Center Library 972 $25 $24,300 

Law Library 15,600 $80 $1,248,000 

Main & North 

Reference, Genealogy, Non Fiction Books 138,010 $80 $11,040,800 

Adult Fiction Books 85,929 $25 $2,148,225 

Juvenile/YA Reference Books 1,126 $80 $90,080 

Juvenile/YA Non Fiction Books 54,577 $25 $1,364,425 

Juvenile/YA Fiction 38,836 $20 $776,720 

Paperbacks 15,431 $9 $138,879 

Books On Tape/CD 12,152 $75 $911,400 

Electronic Books 28,812 $0 $0 

Books -- Total 391,445 $17,742,829 $45.33 

Online Resource Subscriptions: 68 $4,094 $278,392 $4,094 

Other Library Items: 

Music CDs 7,622 $15 $114,330 

DVDs 2,557 $20 $51,140 

Videos 19,308 $15 $289,620 

Print Subscriptions 1,775 $39 $69,225 

Other Print Materials 19,661 $50 $983,050 

Other Library Items -- Total 50,923 $1,507,365 $29.60 

All Library Materials -- Total 442,436 $19,528,586 


$44.14 

The following table provides the unit costs for library equipment. Of these, the unit cost 

for computers is $900, while the weighted average unit cost for other equipment is 

$3,118. 

Table VI-12 

Library Equipment Unit Costs 




Equipment 

Number of 

Items Unit Cost 

Total 

Cost 

Computers 146 $900 $131,400 

Other Equipment: 

Copiers 9 $4,939 $44,451 

Book Scribe Copier 1 $10,503 $10,503 

Black & White Laser Printers 4 $1,500 $6,000 

Color Laser Printer 4 $2,136 $8,544 

Large Print Readers 3 $5,000 $15,000 

30" TV 1 $800 $800 

45" TVs 2 $2,000 $4,000 

Camcorder 1 $800 $800 

Video Projectors 4 $850 $3,400 

LCD Projectors 5 $2,500 $12,500 

Total -- Other Equipment (excluding computers) 34 $105,998 

Weighted Average Item Cost, Other Equipment (excluding computers) 

Source: General Services Department, Division of Library Services, IRC 

$3,118 

The following table provides a summary of library materials and equipment costs per 

resident, which amounts to $143. 





Table VI-13 

Library Materials and Equipment Cost 

per Resident 

Element 

Cost 

Library Materials Cost per Item (1) $44.14 

Materials per Resident (2) 3.20 

Library Materials Cost per Resident (3) $141.25 

Computers - Unit Cost (4) $900 

Computers per Resident (5) 0.0007 

Computer Costs per Resident (6) $0.63 

Other Library Equipment Cost per Item (7) $3,118 

Other Library Equipment per Resident (8) 0.0002 

Other Library Equipment Costs per Resident (9) $0.62 

Total Materials and Equipment Cost per Resident (10) 


$142.50 


(3) Library materials cost per item (Item 1) multiplied by materials per resident 

(Item 2). 



(6) Unit cost of computers (Item 4) multiplied by the number of computers per 




(9) Other library equipment cost (Item 7) multiplied by other library equipment 

per resident (Item 8). 

(10) Sum of library materials, computer, and other library equipment costs per 

resident (Items 3, 6, and 9) 


In order to ensure that new residential development is not being overcharged for the 

capital cost of new libraries, a credit is given for the additional revenues, other than 

impact fees, that new development generates and that are used for capital library facility 

expansion. This ensures that each new residential development pays the appropriately 

calculated impact fee based on the type of land use, less any additional revenues included 

as part of the impact fee credit. A credit for the library impact fee is not given for 

revenues generated by new development that are used for capital replacement of existing 

libraries or for maintenance or operation costs. 

According to the IRC Annual Budget, revenue sources available for library capital 

expenditures include: 




• optional sales tax; 

• bequests; and 

• ad valorem taxes. 

The primary revenue source for library capital projects over the past five years has been 

the optional sales tax, which also will be the funding source for the programmed 

improvements during the next five years. 

Although library bequests contributed toward capital expenditures in the past, County 

representatives indicated that this revenue source tends to fluctuate significantly and is 

not reliable. To be conservative, however, it will be included in the credit calculations. 

Table VI-14 presents funding sources for capital expansion expenditures over a 10-year 

period. The annual average for library bequests was calculated based on a five-year 

period, since future bequests are not known at this time. 

Table VI-14 

Library Historical and Programmed 

Capital Expansion Funding Sources (1) 

Fiscal Year 

Optional 

Sales Tax Bequests General Fund Total 

FY 98/99 $60,601 $0 $0 $60,601 

FY 99/00 $201,196 $0 $0 $201,196 

FY 00/01 $784,120 $0 $4,145 $788,265 

FY 01/02 $2,436,935 $702,648 $6,297 $3,145,880 

FY 02/03 $3,518 $0 $922 $4,440 

FY 03/04 $32,482 N/A $2,200 $34,682 

FY 04/05 $0 N/A $0 $0 

FY 05/06 $0 N/A $0 $0 

FY 06/07 $0 N/A $0 $0 

FY 07/08 $3,340,000 N/A $0 $3,340,000 

Total $6,858,852 $702,648 $13,564 $7,575,065 

Annual Average $685,885 $140,530 $1,356 

Percent of Total 90.55% 9.28% 0.18% 


Based on historical and planned library capital expenditures from FY 98/99 to FY 07/08, 

optional sales tax funds contribute an average annual amount of $686,000 (or 91 percent) 

toward library capital expansion purchases. Over the past five years, funding received 

from bequests averaged $141,000 per year. Capital expansion expenditures paid from the 

general fund is $1,356 per year, less than 1 percent of the total expansion expenditures 

during the ten-year period included in Table VI-14. 




It should be noted that it is the County’s intent to use impact fee revenues as the primary 

funding source for future capital expansion needs of libraries and to maintain or reduce 

the average annual dollar amount from non-impact fee revenue sources shown in this 

study toward capital expansion needs. In other words, the County intends to use nonimpact 

fee revenue sources as the primary funding source for capital replacement, 

operations, and maintenance expenses. As such, credit calculations for optional sales tax 

and ad valorem tax do not include an escalation factor. 

Vacant Land 

According to the Office of Management and Budget, the use of ad valorem taxes toward 

library capital expansion is limited and typically is directed to the replacement and 

possibly the addition of equipment. To be conservative, however, credit for past 

payments of property taxes for vacant land is given. Here, the ratio of total vacant land 

(residential, commercial, and industrial) to total taxable value is reviewed to develop the 

percentage of countywide vacant land taxable value to the total countywide taxable 

property value. 

Table VI-15 


Land 

Taxable Value 

Vacant Land Value $1,080,819,230 

Countywide Total Property Value (2) $12,181,250,689 

Vacant Land Value as a Percentage of the 

Total Property Value (3) 8.87% 

Percent of Capital Expansion Expenditures 

Funded with General Fund (4) 0.18% 

Effective Vacant Land Value Percentage (5) 


0.02% 


(3) Vacant Land Percent = $1,080,819,230/$12,181,250,689 


(5) Vacant land value as a percentage of the total property value 

(Item 3) multiplied by percent of expenditures covered with 

ad valorem taxes (Item 4). 

According to the information presented in Table VI-15, the countywide vacant land 

assessment accounts for 8.87 percent of total taxable value. Given that ad valorem tax 

revenues were used to pay for 0.18 percent of the capital expansion expenditures between 

Fiscal Years 98/99 and 07/08, the total credit amount for ad valorem taxes paid on 

vacant land is determined by multiplying the percentage of vacant land value (8.87 

percent) by the percentage of capital expansion expenditures paid with ad valorem taxes 

(0.18 percent) and applying the resulting percentage (0.02 percent) against the total 

library facilities impact cost per resident. 




Equipment Cost Credit 

To avoid double-counting the cost of equipment, the portion of equipment that is 

purchased during expansion of library buildings is subtracted. Based on information 

provided by the IRC Library System, this figure amounts to 44 percent of the existing 

equipment, as presented in Table VI-16. 

Table VI-16 

Equipment Value Credit 

Equipment 

Purchased 

Equipment 

Number 

of 

Items (1) 

During 

(1, 2) 

Expansions 

Unit 

Cost (1) 

Total 

Cost 

Copiers 9 1 $4,939 $44,451 $4,939 

Book Scribe Copier 1 1 $10,503 $10,503 $10,503 

Black & White Laser Printers 4 1 $1,500 $6,000 $1,500 

Color Laser Printer 4 4 $2,136 $8,544 $8,544 

Computers 146 81 $900 $131,400 $72,900 

Large Print Readers 3 - $5,000 $15,000 $0 

30" TV 1 - $800 $800 $0 

45" TVs 2 - $2,000 $4,000 $0 

Camcorder 1 - $800 $800 $0 

Video Projectors 4 1 $850 $3,400 $850 

LCD Projectors 5 2 $2,500 $12,500 $5,000 

Total 180 91 $237,398 $104,236 

Percent of Equipment Purchased During Expansions 44% 


(2) During Fiscal Years 2000-2001 and 2001-2002 

Cost of Eq. 

Purchased 

During 

Expansions 

Table VI-17 provides a summary of the credits. The annual non-impact fee revenues are 

divided by the total population to calculate a credit per resident, which is approximately 

$88 per resident. 




Table VI-17 


Credit Element 

Figure 

Equipment Credit Percent (1) 44% 

Library Equipment Cost per Resident (2) $1.25 

Library Equipment Credit per Resident (3) $0.55 

Optional Sales Tax (4) $685,885 

Estimated Annual Average Population (1999-2008) (5) 135,016 

Average Annual Capital Funding per Resident (6) $5.08 

Bequests (7) $140,530 

Estimated Annual Average Population (1999-2003) (8) 126,552 

Average Annual Capital Funding per Resident (9) $1.11 

Total Optional Sales and Bequests Credit (10) $6.19 


Capitalization Period (years) (12) 25 



Total Impact Cost per Resident (14) $289.55 

Effective Vacant Land Percentage (15) 0.02% 

Vacant Land Credit (16) $0.06 

Total Credit per Resident (17) 


$87.85 


(3) Equipment credit percent (Item 1) multiplied by library equipment cost per 



(5) Source: Estimate based on information provided by IRC and BEBR. 

(6) Optional Sales Tax revenues (Item 4) divided by estimated annual population 

(Item 5). 


(8) Source: Estimate based on information provided by IRC and BEBR 

(9) Bequests (Item 7) divided by estimated annual population (Item 8) 

(10) The sum of average annual capital funding per resident from optional sales 

tax and bequests (Items 6 and 9) 

(11) Capitalization rate is estimated at five percent. 

(12) Capitalization period is estimated at 25 years, which is typically when major 

renovations or replacements of capital facilities become necessary. 

(13) Present value of $6.19 of total optional sales tax and bequest credit (Item 10) 

over a 25-year capitalization period (Item 12) with a capitalization rate of 5 

percent (Item 11). 






(16) Total impact cost per resident (Item 14) multiplied by effective vacant land 

percentage (Item 15) 

(17) Sum of library equipment credit (Item 3), credit per resident from optional sales tax 

and bequests (Item 13), and vacant land credit (Item 16). 


Because the County will adopt the existing LOS as the standard for all library capital 

items, there are no existing deficiencies. While there are no existing deficiencies, 

adopting the existing LOS as the standard does, in fact, create the need to expand 

facilities in the near future to meet the needs of new growth. 

Net Library Facility, Items, and Equipment Impact Cost 

To calculate the net impact cost, the total credit per resident is subtracted from the total 

impact cost per resident. This includes reducing the impact cost to reflect external 

revenues exclusive of impact fees (primarily from optional sales tax and bequests) that 

may be available to help finance library facilities and future purchases of library items 

and equipment. As presented in Table VI-18, net impact cost is $202 per resident. 

Table VI-18 

Net Library Facilities Impact Cost 

Impact Cost/Credit Element Impact Cost Revenue Credit 

Building and Land Cost per Resident (1) $147.05 

Library Materials Cost per Resident (2) $141.25 

Library Equipment Cost per Resident (3) $1.25 

Total Impact Cost (4) $289.55 

Total Credit per Resident (5) ($87.85) 

Net Impact Cost per Resident (6) $201.70 




(4) The sum of building, land, materials, and equipment costs (Items 1, 2, and 3) 


(6) Total impact cost per resident (Item 4) less total credit per resident (Item 5) 

Persons per Housing Unit by Land Use 

The final calculation of the library impact fee is dependent on household size (residents 

per housing unit), which varies by residential land use. Table VI-19 presents the 

residents per housing unit for residential land uses to be included in the library impact fee 

schedule. The calculations for these figures were presented in Section II, Table II-6. 




Table VI-19 

Persons per Housing Unit by Land Use 

Residential Land 

Use 

Residents 

per Unit (1) 

Single Family 

- Less than 1,500 sf 2.132 

- 1,500 to 2,499 sf 2.396 

- 2,500 sf or larger 2.598 

Accessory Single Family 1.414 

Multi-Family 1.414 

Mobile Home 1.731 


Proposed Library Impact Fee Schedule 

Table VI-20 presents the proposed library impact fee schedule, which is based on the 

current LOS being adopted as the standard. The proposed fees range from $294 to $540 

per unit for the various residential land uses, including a three percent administrative fee. 

Table VI-20 

Proposed Library Impact Fee Schedule 

Residential Land 

Residents Net Cost Impact Administrative Total Impact 

Use 

per Unit (1) per Resident (2) Fee (3) Fee @ 3% (4) Fee (5) 

Single Family 

- Less than 1,500 sf 2.132 $201.70 $430.04 $12.90 $442.94 

- 1,500 to 2,499 sf 2.396 $201.70 $483.26 $14.50 $497.76 

- 2,500 sf or larger 2.598 $201.70 $524.11 $15.72 $539.83 

Accessory Single Family 1.414 $201.70 $285.20 $8.56 $293.76 

Multi-Family 1.414 $201.70 $285.20 $8.56 $293.76 

Mobile Home 1.731 $201.70 $349.14 $10.47 $359.61 



(3) Residents per unit (Item 1) multiplied by net cost per resident (Item 2) 

(4) Impact fee (Item 3) multiplied by 3 percent to calculate the administrative fee. 

(5) Sum of impact fee (Item 3) and administrative fee (Item 4). 





Future demand analysis for libraries includes projections of 2025 demand for buildings, 

land, library materials, and equipment. The additional investment needed to 

accommodate 2025 demand is presented in Table VI-21. 

Table VI-21 


Element 

Demand 

2025 population (1) 207,014 

Building and Land Cost 

LOS standard (square feet per 1,000 residents) (2) 580 

Necessary building space to accommodate 2025 demand 

(square feet) (3) 120,068 

Existing building space (square feet) (4) 80,237 

Additional building space needed (square feet) (5) 39,831 

Building and land cost per square foot (6) $253.53 

Total building and land cost (7) $10,098,353 

Library Materials Cost 

LOS standard (items per 1,000 residents) (8) 3,200 

Necessary items to accommodate 2025 demand (9) 662,445 

Existing library items (10) 442,436 

Additional items needed (11) 220,009 

Library material unit cost (12) $44.14 

Total library material cost (13) $9,711,188 


Computer LOS standard (computers per 1,000 residents) (14) 0.7 

Necessary computers to accommodate 2025 demand (15) 145 

Existing computers (16) 90 

Additional computers needed (17) 55 

Cost per computer (18) $900 

Total computer cost (19) $49,500 

Other equipment LOS standard (equipment per 1,000 

residents) (20) 0.2 

Necessary equipment to accommodate 2025 demand (21) 41 

Existing other equipment (22) 32 

Additional other equipment needed (23) 9 

Cost per other equipment (24) $3,118 

Total other equipment cost (25) $28,062 

Total equipment cost (26) $77,562 

Total buildings, land, materials, and equipment cost (27) $19,887,103 

Programmed funds over the next five years (28) $3,340,000 

Remaining funds needed to accommodate 2025 demand (29) $16,547,103 






(3) LOS standard (Item 2) multiplied by 2025 population (Item 1) divided by 

1,000. 


(5) Necessary building space (Item 3) less existing building space (Item 4) 


(7) Additional building space needed (Item 5) multiplied by building and land 

cost per square foot (Item 6). 


(9) LOS standard for materials (Item 8) multiplied by 2025 population (Item 1) 

divided by 1,000. 


(11) Necessary library materials (Item 9) less existing library materials (Item 

10). 


(13) Additional library materials needed (Item 11) multiplied by library material 

unit cost (Item 12). 


(15) LOS standard for computers (Item 14) multiplied by 2025 population (Item 

1) divided by 1,000. 


(17) Necessary computers (Item 15) less existing computers (Item 16). 


(19) Additional computers needed (Item 17) multiplied by cost per computer 

(Item 18). 


(21) LOS standard for other equipment (Item 20) multiplied by 2025 population 

(Item 1) divided by 1,000. 


(23) Necessary other equipment (Item 21) less existing other equipment (Item 

22). 


(25) Additional other equipment needed (Item 23) multiplied by cost per other 

equipment (Item 24). 

(26) Sum of total computer cost (Item 19) and total other equipment cost (Item 

25). 

(27) Sum of total buildings and land cost (Item 7), materials cost (Item 13), and 

total equipment cost (Item 26). 


(29) Total building, land, materials, and equipment cost (Item 27) less 

programmed funds over the next five years (Item 28). 

To accommodate 2025 demand for library buildings, the County needs to provide 39,831 

square feet of additional library building space. The construction of the 32,000-square 

foot Branch Library will not be sufficient to accommodate this demand. Based on 

building and land costs estimated in this report, additional square feet will require an 

investment of $10.1 million. Library materials and equipment will require an additional 

$9.7 million. The County programmed $3.3 million for library capital expenditures over 




the next five years. An additional $16.5 million of investment will be necessary to 

accommodate 2025 demand. 



and impact cost per person calculated in Table VI-18, it is estimated that the library 

impact fee revenues through 2025 will amount to $13.8 million. 

Table VI-22 


Year 



New 


Estimated 

Revenues (3) 

2004 138,393 N/A N/A 

2005 140,562 2,169 $437,487 

2006 143,318 2,756 $555,885 

2007 146,129 2,811 $566,979 

2008 148,996 2,867 $578,274 

2009 151,918 2,922 $589,367 

2010 154,896 2,978 $600,663 

2011 158,245 3,349 $675,493 

2012 161,671 3,426 $691,024 

2013 165,171 3,500 $705,950 

2014 168,749 3,578 $721,683 

2015 172,407 3,658 $737,819 

2016 175,781 3,374 $680,536 

2017 179,223 3,442 $694,251 

2018 182,730 3,507 $707,362 

2019 186,308 3,578 $721,683 

2020 189,924 3,616 $729,347 

2021 193,215 3,291 $663,795 

2022 196,566 3,351 $675,897 

2023 199,976 3,410 $687,797 

2024 203,448 3,472 $700,302 

2025 207,014 3,566 $719,262 

$13,840,856 

Fee per Resident (4) $201.70 

(1) Source: Section II, Table II-1 (some of the years are not 

shown in Table II-1. Calculations are based on growth 

rate provided in the IRC Comprehensive Plan and seasonal 

population projections.) 







As presented in Table VI-21, the projected library capital expansion costs through 2025 

will be $16.5 million if the existing LOS is adopted. Hence, it appears that the impact fee 

revenues will need to be supplemented with other funding sources to accommodate this 

cost. 

For impact fee purposes, revenue projections serve only as an overall guideline in 

planning future infrastructure needs. In their simplest form, impact fees charge each unit 

of new growth for the net cost (total cost less credits) of infrastructure needed to serve 

that unit of growth. If the growth rates remain high, the County will have more impact 

fee revenues to fund growth related projects sooner rather than later. If growth rate slows 

down, less revenue will be generated, and the timing and need for future infrastructure 

improvements will be later rather than sooner. 





VII. Emergency Services 

This section provides the results of the emergency services impact fee analysis. There 

are ten major elements associated with the development of the emergency services impact 

fee: 

• Inventory 




• Credit Calculation 

• Net Emergency Services Impact Cost 


• Proposed Emergency Services Impact Fee Schedule 



These ten elements are summarized in the remainder of this section with the result being 

the proposed Fire/EMS Impact Fee schedule. 

Inventory 

IRC currently has a total of eleven Fire/EMS stations. In addition, the County has funded 

two additional stations that are planned to be constructed in the next five years. Table 

VII-1 summarizes IRC’s Fire/EMS land and building inventory, which includes the two 

planned stations. Map VII-1 illustrates the locations of the existing Fire/EMS stations. 

The replacement costs for both buildings and land are based on representative 

replacement costs for new consolidated Fire/EMS stations. 




May 2005 VII-1 Impact Fee Study

Table VII-1 

Land & Buildings Inventory (1) 


Location 

Year 

Acquired/ 

Built 

Number 

of Acres 

Square 


Land 

Replacement 

Cost (2) 

Building 

Replacement 

Cost (3) 

Fire Station 1 (4) 1500 Old Dixie Hwy, Vero Beach, FL 32960 1986 5.00 16,423 $222,060 $1,300,000 

Fire Station 2 3301 Bridge Plaza Dr, Vero Beach, FL 32963 1986 0.92 5,244 $222,060 $1,300,000 

Fire Station 3 (5) 2900 43rd Ave, Vero Beach, FL 32960 1986 2.72 3,168 $222,060 $1,300,000 

Fire Station 4 1500 9th St SW, Vero Beach, FL 32962 1986 0.72 3,447 $222,060 $1,300,000 

Fire Station 5 6585 US 1, Winter Beach, FL 32970 1982 3.98 7,449 $222,060 $1,300,000 

Fire Station 6 101 South A1A, Vero Beach, FL 32963 1986 2.20 3,830 $222,060 $1,300,000 

Fire Station 7 1215 82nd Ave, Vero Beach, FL 32966 1986 0.50 2,258 $222,060 $1,300,000 

Fire Station 8 (6) 1115 Barber St, Sebastian, FL 32958 1999 1.00 6,243 $222,060 $1,300,000 

Fire Station 9 1640 US 1, Sebastian, FL 32958 1999 0.38 3,600 $222,060 $1,300,000 

Fire Station 10 62 North Broadway, Fellsmere, FL 32948 1996 0.48 5,520 $222,060 $1,300,000 

Fire Station 11 2555 93rd St, Vero Beach, FL 32963 2001 1.51 7,612 $222,060 $1,300,000 

Planned Station 12 (7) N/A FY 05/06 8.00 N/A $222,060 $1,300,000 

Planned Station 13 (7) N/A FY 08/09 N/A N/A $222,060 $1,300,000 

Average/Total 2.17 64,794 $2,886,780 $16,900,000 

(1) Source: IRC Public Works Department and Office of Management and Budget, IRC 

(2) Cost per acre based on the purchase cost of $102,332 per acre, which is the average cost per 

acre for recently purchased vacant land parcels of 4 to 6 acres in West IRC. This information 

can be found in Appendix B, Table B-1. The cost per acre of $102,332 has been multiplied 

by the average parcel size of 2.17 acres for a Fire/EMS station in IRC. The average parcel 

size is based on the current IRC inventory listed above for the 12 stations that land has been 

purchased for, which includes the land for the 11 existing stations plus an additional 8-acre 

parcel of county-owned land located at 43 rd Avenue at 5 St SW that has been set aside as a 

site for a future Fire/EMS station. 

(3) Based on the current average replacement costs of a new consolidated Fire/EMS facility. 

(4) The County does not own, but leases land for Station 1. The acreage listed is based on an 

estimate of the portion of the parcel that is occupied by the station. EMS/Medical Station #1 

has been included as part of Fire Station #1, due to plans to combine the two stations into one 

facility in the future. 

(5) EMS/Medical Station #3 has been included as part of Fire Station #3, due to plans to combine 

the two stations into one facility in the future. 

(6) Sebastian Volunteer Fire Department operates out of Station 8. 

(7) Planned five-year expansion, which is based on an average replacement cost of a new facility. 





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66TH AVE 

65TH ST 

77TH ST 

41ST ST 

8TH ST 

65TH ST 

49TH ST 

45TH ST 

GF 

16TH ST 

4TH ST 

43RD AVE 

GF 

3a 



27TH AVE 

GF 

GF 

5 

ATLANTIC BLVD 

1b 

20TH AVE 

3b 

11 

37TH ST 

21ST ST 

GF GF 

GF 

17TH LN. SW. 

2 1 0 2 Miles 

OLD DIXIE HWY 

4 

1a 

OSLO RD 


GF 

17TH ST 

HIGHLANDS DR. 

2 

OCEAN DR 

Atlantic 

Ocean 

6 

GF 

AÓ 

Fire/EMS Facility 

Locations 

±




In addition to land and buildings, the IRC Fire/EMS Department inventory includes the 

necessary vehicles to perform its Fire/EMS duties. The vehicle inventory replacement 

cost is summarized in Table VII-2. 

Table VII-2 

Vehicle Inventory Replacement Cost (1) 

Description Units Unit Cost (2) Cost 

Total 

Replacement 

Ladder Truck 2 $800,000 $1,600,000 

Brush Truck 7 $90,000 $630,000 

Dive Rescue Unit 1 $130,000 $130,000 

CFR Airport Truck 1 $800,000 $800,000 

3,000 Gallon Tanker Truck 1 $150,000 $150,000 

Airport Rescue Truck 1 $90,000 $90,000 

Hazardous Materials Vehicle 1 $150,000 $150,000 

Marine Fire Boat 1 $100,000 $100,000 

Rigid Hull Inflatable Boat 2 $20,000 $40,000 

Fire Engine 14 $390,909 $5,472,726 

Ambulance 14 $96,860 $1,356,040 

TOTAL 

(1) Source: Fire/EMS Department, IRC 

$10,518,766 

(2) Includes vehicle cost only. Equipment costs are included in Table VII-3. 

Table VII-3 summarizes the costs for Fire/EMS capital equipment by the following 

categories. 

• Uniform Cost (protective gear) 

• Station Cost (furniture, radios, appliances, computers, etc.) 

• Vehicle Equipment Cost (hoses, ladders, etc.) 

• EMS Cost (communication equipment, supplies, etc.) 

• Vehicle Cost (refer to Table VII-2) 

EMS and vehicle costs are summarized based on the total system inventory, as opposed 

to by each station. 




Table VII-3 

Capital Equipment Replacement Cost (1) 

Description 

Uniform 

Costs 

Station 

Costs 

Vehicle 

Equipment 

Costs 

EMS 

Costs 

Vehicle 

Costs (2) 

Total 

Cost 

Station 1 $77,544 $38,210 $180,525 N/A N/A $296,279 

Station 2 $77,544 $32,800 $241,215 N/A N/A $351,559 

Station 3 $77,544 $28,630 $94,413 N/A N/A $200,587 

Station 4 $77,544 $28,630 $84,413 N/A N/A $190,587 

Station 5 $77,544 $28,630 $84,413 N/A N/A $190,587 

Station 6 $77,544 $29,880 $84,413 N/A N/A $191,837 

Station 7 $77,544 $28,630 $84,413 N/A N/A $190,587 

Station 8 $77,544 $58,630 $94,413 N/A N/A $230,587 

Station 9 $77,544 $28,630 $84,413 N/A N/A $190,587 

Station 10 $77,544 $28,630 $84,413 N/A N/A $190,587 

Station 11 $77,544 $28,630 $84,413 N/A N/A $190,587 

Planned Station 12 $77,544 $28,630 $84,413 N/A N/A $190,587 

Planned Station 13 $77,544 $28,630 $84,413 N/A N/A $190,587 

TOTAL $1,008,072 $417,190 $1,370,281 $62,000 $10,518,766 

(1) Source: Fire/EMS Department, IRC 

$13,376,309 


Population 

IRC Fire/EMS provides all residents, workers, and visitors the benefit of these services. 

Because simply using population does not fully address all of the benefactors of 

Fire/EMS service, the “functional” weekly 24-hour population approach is used to 

establish a common unit of demand across different land uses (Arthur C. Nelson, 

Estimating Land-Use and Facility Needs for Comprehensive Plans, American Planning 

Association, 2003). 

Fire/EMS services are provided by IRC in the unincorporated areas of the county and 

most municipalities. The Town of Indian River Shores, however, maintains its own fire 

department. Therefore, the proper benefit district for Fire/EMS is the population of the 

entire county excluding the population of the Town of Indian River Shores. Because this 

analysis considers two stations planned to be built in the next five years, the 2009 

population is used to establish the level of service standard. The current 2009 

countywide functional population estimate, excluding Indian River Shores, is provided in 

Appendix A, Table A-6. 





Typically, level of service for Fire/EMS is expressed in terms of stations per 1,000 

residents. Using this method, IRC’s current level of service (LOS) is 13 stations per 

146,621 residents or 0.089 stations per 1,000 residents. As mentioned in the previous 

section, LOS must be measured using functional population to capture all residents, 

workers, and visitors that benefit from Fire/EMS services. Because the 2009 functional 

population is less than the 2009 baseline population, the functional population LOS is 

calculated at 0.101 stations per 1,000 residents. Table VII-4 summarizes the calculation 

of the LOS standard using the 2009 population and functional population. 

Table VII-4 


Year 2009 

Functional 


Population Population 

Population (1) 146,621 129,399 

Number of Stations (2) 13 13 

Population/Functional Residents per Station 11,279 9,954 

LOS (Stations per 1,000 Residents) 0.089 0.100 

(1) Source: Appendix A, Table A-6. Figures exclude population of Indian River Shores. 


Table VII-5 compares the levels of service for counties adjacent to IRC as well as the 

state of Florida. The LOS is displayed in terms of regular population for 2004 for all 

entities. However, because the LOS calculated for IRC includes the two planned stations 

to be built in the next five years, the 2009 population is considered for IRC only. 

Depending on the station data available, the individual county’s number of stations and 

corresponding population are expressed as either countywide or unincorporated county 

only. 





Table VII-5 

Current Level of Service Comparison 

LOS Measure 

Indian 

River (1) Brevard (2) Osceola (3) St. Lucie (4) Florida (5) 

Population (6) 146,621 208,239 145,568 226,216 17,516,732 

Number of Stations 13 33 14 15 1,760 

Residents per Station 11,279 6,310 10,398 15,081 9,953 

LOS (Stations per 1,000 Residents) 0.089 0.158 0.096 0.066 


0.100 

(2) Source: Brevard County Fire Rescue Department. Note: stations serve unincorporated 

Brevard County only. 

(3) Source: Osceola County Emergency Services Department. Note: stations serve 

unincorporated Osceola County only. 

(4) Source: St. Lucie County Fire Rescue Department. Note: stations serve the entire county. 

(5) Source: East Central Florida Scanner Page, Florida Fire Station Locations, 

http://home.cfl.rr.com/scanner/flafdsta.htm, May 2004. 

(6) Source: 2004 population estimates, Bureau of Economic and Business Research, University 

of Florida. 



Table VII-6 summarizes the replacement capital costs of building and land for Fire/EMS 

services. The cost of the two planned stations is based on the current average 

replacement cost of a new Fire/EMS facility. A summary of the building replacement 

cost based on adoption of the current LOS of 0.089 includes: 

• All existing/planned building replacement costs 

• A total of 13 stations with a building replacement cost of $16.9 million and a land 

replacement cost of $2.9 million 

• An average replacement cost per station of $1.52 million 





Table VII-6 

Building Replacement Cost (1) 

Year 

Acquired/ 

Built 

Number 

of Acres 

Square 


Land 

Replacement 

Cost (2) 

Building 

Replacement 

Cost (3) 


Station 1 (4) 1986 5.00 16,423 $222,060 $1,300,000 

Station 2 1986 0.92 5,244 $222,060 $1,300,000 

Station 3 (4) 1986 2.72 3,168 $222,060 $1,300,000 

Station 4 1986 0.72 3,447 $222,060 $1,300,000 

Station 5 1982 3.98 7,449 $222,060 $1,300,000 

Station 6 1986 2.20 3,830 $222,060 $1,300,000 

Station 7 1986 0.50 2,258 $222,060 $1,300,000 

Station 8 (5) 1999 1.00 6,243 $222,060 $1,300,000 

Station 9 1999 0.38 3,600 $222,060 $1,300,000 

Station 10 1996 0.48 5,520 $222,060 $1,300,000 

Station 11 2001 1.51 7,612 $222,060 $1,300,000 

Planned Station 12 (6) FY 05/06 8.00 N/A $222,060 $1,300,000 

Planned Station 13 (6) FY 08/09 N/A N/A $222,060 $1,300,000 

Total 19.42 64,794 $2,886,780 $16,900,000 

Total Cost $19,786,780 

Number of Stations 13 

Average Unit Replacement Cost per Station $1,522,060 

(1) Source: Public Works Department and Office of Management and Budget, IRC 


(3) Based on the current average replacement cost of a new Fire/EMS facility. 

(4) EMS/Medical Stations #1 and #3 have been included as part of Fire Stations #1 and #3 

respectively, due to plans to combine the two EMS stations with their respective fire station 

when they are replaced in the future. 

(5) Sebastian Volunteer Department operates out of Station 8. 

(6) Planned five-year expansion; based on an average replacement cost of a new facility. 

The replacement cost for the equipment was provided by the IRC Fire/EMS Department 

and is summarized in Table VII-7. 




Table VII-7 

Station Equipment Costs 

Description Cost (1) 

Uniform Costs $1,008,072 

Station Costs $417,190 

Vehicle Equipment Costs $1,370,281 

EMS Costs $62,000 

Vehicle Costs $10,518,766 

Total Equipment Costs $13,376,309 

Number of Stations (2) 13 

Cost per Station 


$1,028,947 



As previously discussed, the County is planning to construct two new stations that have 

been included in the current inventory, as these stations will be available within the next 

five years. Table VII–8 summarizes these capital expenditures. 

Table VII-8 

Five Year Programmed and Planned Capital Expenditures (1) 

Expansion/ Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Five-Year 

Expenditure 

Replacement 2004/05 2005/06 2006/07 2007/08 2008/09 Total 

Fire/EMS Station 12 Expansion $2,036,327 $156,411 $2,192,738 

Fire/EMS Station 13 Expansion $2,289,409 $2,289,409 

Total Capital Expenditures $2,200,000 $2,036,327 $156,411 $0 $2,289,409 $4,482,147 

Total Expansion Capital Expenditures $0 $2,036,327 $156,411 $0 $2,289,409 $4,482,147 

Percent Expansion 0% 100% 100% 0% 100% 100% 

Expansion Capital Expenditures per Station $2,241,074 



Table VII-9 summarizes the unit cost per functional resident that will be used in the 

impact fee analysis. This unit cost was calculated as the building replacement cost (Table 

VII-6) plus the equipment cost (Table VII-7). The total cost per functional resident is 

$255. 




Table VII-9 

Impact Cost per Functional Resident 

Component 

Cost 

Number of Stations (1) 13 

Building Replacement Cost per Station (2) $1,522,060 

Equipment Cost per Station (3) $1,028,947 

Total Cost per Station $2,551,007 

LOS (1) (Stations/1,000 Functional Residents) 0.100 

Total Impact Cost per Functional Resident 


$255.10 




To avoid overcharging development for the Fire/EMS impact fee, a review of the capital 

financing program for Fire/EMS services was completed. The purpose of this review was 

to determine any potential revenue credits generated by new development that could be 

used for capital facilities, land, and equipment expansion of the Fire/EMS program. 

Revenue credits are then applied against the cost per functional resident so that new 

development is not charged twice for capital expansion projects. 


An analysis of the historical and future Fire/EMS capital expenditures for the eleven-year 

period from FY 1998/99 to FY 2008/09 was completed and reviewed with the IRC 

Fire/EMS Department. 

The IRC Fire/EMS Department has three different sources for capital expenditures: 

• general fund; 

• emergency services district; and 

• local option sales tax 

Table VII-10 summarizes the capital expenditures over the last six fiscal years. This 

table also specifies whether the capital expenditure was a replacement or expansion of the 

existing Fire/EMS capital inventory. As presented in Table VII-10, 29 percent of the 

Fire/EMS capital expenditures were for capital expansion projects and 5 percent of the 

capital expansion projects were funded through general fund revenues. 




Table VII-10 

Six-Year Historical Capital Expenditures (1) 

Expansion/ 

Fiscal Year 

Total - Six 

Equipment 

Replacement 1998/99 1999/00 2000/01 2001/02 2002/03 2003/04 (2) Year History 

General Fund (Emergency Management) 

Vehicle Expansion $21,183 $21,183 

Radio for vehicle Expansion $2,435 $2,435 

Miscellaneous Equipment Expansion $20,686 $15,802 $25,841 $32,564 $16,134 $111,026 

Miscellaneous Equipment Replacement $9,699 $9,699 

Total - General Fund 

$20,686 $15,802 $25,841 $23,618 $42,263 $16,134 $144,343 

Emergency Services District 

FIRE 

Land Payment - Sebastian Fire Station Expansion $7,000 $7,000 $7,000 $7,000 $7,000 $35,000 

Building Projects Replacement $17,017 $2,094 $9,445 $31,579 $25,850 $4,000 $89,985 

Building Projects Expansion $3,350 $12,393 $18,000 $33,743 

Station 10 Sewer Improvements Replacement $7,504 $7,504 

Furniture and Equipment Expansion $5,919 $5,471 $11,390 

Furniture and Equipment Replacement $19,031 $600 $7,869 $5,288 $2,500 $35,288 

Fire Vehicles Replacement $1,328,828 $35,548 $143,785 $1,707,869 $3,216,030 

Fire Vehicles Expansion $21,291 $875 $22,166 

Communication Radios Expansion $15,714 $15,714 

Communication Radios Replacement $4,418 $6,718 $14,993 $13,200 $39,329 

Computer Equipment Expansion $1,384 $8,223 $7,928 $3,200 $20,735 

Computer Equipment Replacement $7,187 $3,526 $7,068 $27,526 $45,307 

Misc. Equipment Expansion $2,543 $74,652 $14,623 $47,449 $48,200 $187,468 

Misc. Equipment Replacement $39,293 $28,239 $47,834 $25,207 $44,140 $67,025 $251,738 

ALS 

Ambulances Replacement $348,000 $99,000 $447,000 

EMS Vehicles Replacement $264,327 $37,165 $206,218 $25,000 $532,710 

EMS Vehicles Expansion $21,291 $82,513 $103,804 

Computer Equipment Replacement $715 $1,677 $4,750 $7,142 

Computer Equipment Expansion $8,154 $8,154 

Building Projects Expansion $1,880 $1,880 

Communication Radios Expansion $4,210 $4,210 

Furniture and Equipment Expansion $1,750 $1,750 

Misc. Equipment Expansion $43,864 $775 $3,295 $47,934 

Misc. Equipment Replacement $6,352 $7,999 $3,000 $17,351 

Total - Emergency Services District 

$1,676,847 $230,878 $191,764 $572,640 $479,780 $2,031,424 $5,183,333 


Fire Station 11 Expansion $802,595 $802,595 


Fire Station 10 Expansion $266,042 $18,575 $284,617 

Fire Station 5 Replacement $1,149,500 $1,149,500 


Fire Station 9 Replacement $539,819 $539,819 

Automotive Expansion $159,576 $284,918 $444,493 

Communications Equipment Replacement $15,101 $15,101 

Misc. Emergency Services Expenses Replacement $15,992 $15,992 

Total - Optional Sales Tax 

Total Capital Expenditures 

Total Capital Expansion Expenditures 

Percent Capital Expansion Expenditures 

Percent Capital Expansion from General Fund 

$425,617 $1,303,135 $18,575 $0 $0 $2,002,252 $3,749,579 

$2,123,150 $1,549,815 $236,180 $596,257 $522,042 $4,049,810 $9,077,255 

$466,499 $1,461,414 $164,516 $101,709 $57,002 $406,621 $2,657,760 

21.97% 94.30% 69.66% 17.06% 10.92% 10.04% 29.28% 

4.43% 1.08% 15.71% 23.22% 57.13% 3.97% 5.07% 


(2) Expenditures for FY 2003/04 are budgeted, not actual, expenditures. 


The credit per functional resident was calculated using the average capital expansion 

expenditures during the last six years and the future planned projects budgeted during the 

next five-years. The average annual capital expenditure amount was divided by the 

average functional residents during this eleven year time period, resulting in an average 

capital expansion cost per functional resident of $5.54. This information is presented in 

Table VII-11. 

It is the County’s intent to use impact fee revenues as the primary source of funding for 

future capital expansion needs of the Fire/EMS program and to maintain or reduce the 

average annual dollar amount shown in this report toward capital expansion needs. In 

other words, the County intends to use non-impact fee revenue sources as the primary 




funding source for capital replacement, operations and maintenance expenses. As such, 

credit calculations for future expenditures do not include an escalation factor. 

Table VII-11 


Fiscal Year 

County Functional 

Residents (1) Total Expansion (2) 

1998/99 104,572 $466,499 

1999/00 107,439 $1,461,414 

2000/01 109,225 $164,516 

2001/02 111,528 $101,709 

2002/03 114,226 $57,002 

2003/04 118,309 $406,621 

2004/05 120,213 $0 

2005/06 122,461 $2,036,327 

2006/07 124,742 $156,411 

2007/08 127,054 $0 

2008/09 129,399 $2,289,409 

Total Expansion $7,139,907 

Annual Average 117,197 $649,082 

Average Expansion per Functional Resident 

(1) Source: Appendix A, Table A-6 (excluding Indian River Shores) 

$5.54 

(2) Source: Table VII-10 (FY 1998/99-2003/04) and Table VII-8 (FY 2004/05-2008/09) 



process. First, the percentage of the total value of vacant land to the total property 

value is calculated. This considers the countywide value less the values in Indian River 

Shores. Revenues generated by past payment of property taxes on vacant land are 

deposited into IRC’s general fund. Therefore, the second calculation considers the 

portion of total capital expansion expenditures funded through general fund revenues 

over the previous six-year period. As shown in Table VII-10, this figure is 5.07 percent. 


of historical general fund revenues spent on capital expansion projects. As illustrated in 

Table VII-12, the percent of past property tax payments on vacant land is 0.48 percent. 




Table VII-12 

Percent of Past Property Tax Payments on Vacant Land (1) 

Land 

Taxable Value 

County Vacant Land Value (less Indian River Shores) $952,101,560 

Countywide Total Property Value (less Indian River Shores) (2) $10,039,535,106 

Vacant Land Value as a Percentage of Total Property Value (3) 9.48% 

Percent of Capital Expansion Projects Funded with General Fund (4) 5.07% 




(3) Vacant Land Percent = $952,101,560/$10,039,535,106 

(4) Source: Table VII-10. Percent of five-year historical general fund revenue for expansion 

projects divided by total five-year historical revenue for capital expansion projects. 

(5) Vacant land value as a percentage of total property value (Item 3) multiplied by the percent of 

capital expansion projects funded with general fund (Item 4). 



deficiencies of Fire/EMS facilities. While there are no existing deficiencies, adopting the 

existing LOS as the standard does, in fact, create the need to expand facilities in the near 

future to meet the needs of new growth. 

Net Fire/EMS Impact Cost 

The net impact fee per functional resident is the difference between the cost component 

and the credit component. Table VII-13 summarizes the calculation of the net Fire/EMS 

impact cost per functional resident. 

The first section of Table VII-13 identifies the facility impact cost per functional resident 

as $255. The second section of the table identifies the revenue credits for the Fire/EMS 

impact fee. The credit calculation includes the present value of projected annual capital 

funding per functional resident of $78, as well as a credit of $1.23 for past property tax 

payments on vacant land. The addition of these two credits results in a total revenue 

credit of $79 per functional resident. 



results in a net impact cost of $176 per functional resident. 




Table VII-13 

Net Impact Cost per Functional Resident 



Cost Revenue Credits 


Total Impact Cost per Functional Resident (1) $255.10 


Average Annual Capital Improvement Credit per Functional Resident (2) $5.54 

Capitalization Rate 5% 

Capitalization Period (in years) 25 

Capital Improvement Credit per Resident (3) ($78.08) 


Credit for Past Property Tax Payments on Vacant Land (5) ($1.23) 

Total Revenue Credit per Functional Resident (6) ($79.31) 





(3) Average annual capital improvement credit per functional resident (Item 2) over a 

capitalization rate of 5 percent for 25 years. 


(5) Effective vacant land value percentage (Item 4) multiplied by total impact cost per 

functional resident (Item 1). 

(6) Sum of capital improvement credit per resident (Item 3) and for past property tax payments 

on vacant land (Item 5). 

(7) Total impact cost per functional resident (Item 1) less the total revenue credit per functional 


Proposed Fire/EMS Impact Fee Schedule 

As presented in Table VII-14, a Fire/EMS impact fee schedule was developed for 

residential and non-residential land uses, based on the net impact cost per functional 

resident presented in Table VII-13. The total impact fee for each land use also includes a 

3 percent administrative fee. 




Table VII-14 



Unit 

24-Hour 

Functional 

Resident 


Net Impact Fee 

@ $176 per 

Functional 

Resident (2) 





Land Use 

Residential 

Single Family 



2,500 sf or greater (under air) du 1.714 $301.30 $9.04 $310.34 



Mobile Home du 1.033 $181.59 $5.45 $187.04 


Hotel Room 0.908 $159.62 $4.79 $164.41 

Motel Room 0.908 $159.62 $4.79 $164.41 


ACLF Bed 0.979 $172.10 $5.16 $177.26 



Bank/Savings Walk-in 1,000 sf 1.941 $341.21 $10.24 $351.45 

Bank/Savings Drive-in 1,000 sf 1.591 $279.68 $8.39 $288.07 



Industrial 


Warehouse 1,000 sf 0.385 $67.68 $2.03 $69.71 










Gas/Service Station Fuel pos 1.723 $302.89 $9.09 $311.98 



Restaurant 1,000 sf 7.333 $1,289.07 $38.67 $1,327.74 



Self Service Car Wash Bays 1.887 $331.72 $9.95 $341.67 



Recreational 





Marina Berths 0.153 $26.90 $0.81 $27.71 




Table VII-14 (continued) 



Unit 

24-Hour 

Functional 

Resident 


Net Impact Fee 

@ $176 per 

Functional 

Resident (2) 





Land Use 

Governmental 

Post Office 1,000 sf 1.773 $311.68 $9.35 $321.03 

Library 1,000 sf 1.718 $302.01 $9.06 $311.07 

Government Office Building 1,000 sf 2.604 $457.76 $13.73 $471.49 

Government Office Complex 1,000 sf 1.356 $238.37 $7.15 $245.52 

Jail Bed 0.871 $153.11 $4.59 $157.70 

Miscellaneous 


Hospital 1,000 sf 1.566 $275.29 $8.26 $283.55 


Church 1,000 sf 0.533 $93.70 $2.81 $96.51 





Fire Station (5) 1,000 sf 0.633 $111.28 $3.34 $114.62 


(1) Source: Section II, Table II-17 for residential land uses and Table II-20 for non-residential 

land uses 


(Table VII-13) by the 24-hour functional resident coefficient (Item 1) for each land use. 


(4) Total impact fee is the sum of the net impact fee (Item 2) and administrative fee (Item 3). 

(5) Government uses are exempt from paying impact fees used to develop that same use. This is 


mitigates the need for the facility, it should not pay the fee. In other words, a new Fire/EMS 

will not pay the emergency services impact fee. 



Table II-1. Table VII-15 presents the Fire/EMS facilities demand forecast and associated 

cost estimates. 




Table VII-15 




2025 County Population (less Indian River Shores) (1) 197,620 

Adopted LOS Standard (Stations per 1,000 Residents) (2) 0.089 

2025 Required Number of Stations (3) 18 

Existing Number of Stations (2) 13 

Additional Stations Needed (4) 5 

Cost per Station 

Station $1,300,000 

Land $222,060 

Fire Engine $390,909 

Ambulance $96,860 

Total Cost per Station $2,009,829 

Total Cost (5) $10,440,054 




(3) Number of stations needed in 2025 based on existing LOS. 

(4) 2025 required number of stations (Item 3) less existing number of stations (Item 4). 

(5) Total cost per station multiplied by additional number of stations needed (Item 4). Based on 

one unit per station except for one fire engine per station and plus one backup engine shared 

by the four additional stations. 

As presented in Table VII-15, the County will need an additional 5 stations by 2025. This 

would require an investment of $10.4 million over the next 20 years. 



and impact cost per person calculated in Table VII-14, it is estimated that the Fire/EMS 

impact fee revenues will generate $9.9 million through 2025. These projections are 

presented in Table VII-16. Based on the future demand analysis, the County will need to 

make an investment of $10.4 million to accommodate the 2025 demand. Based on this 

information, it appears that the impact fee revenues will need to be used in conjunction 

with other revenue sources to meet the 2025 demand. 




Table VII-16 


Year 



New 


Estimated 

Revenues (3) 

2004 133,964 

2005 135,972 2,008 $311,521 

2006 138,560 2,588 $401,502 

2007 141,198 2,638 $409,259 

2008 143,885 2,687 $416,861 

2009 146,621 2,736 $424,463 

2010 149,406 2,785 $432,065 

2011 152,554 3,148 $488,381 

2012 155,773 3,219 $499,396 

2013 159,058 3,285 $509,635 

2014 162,413 3,355 $520,495 

2015 165,840 3,427 $531,665 

2016 168,975 3,135 $486,364 

2017 172,169 3,194 $495,517 

2018 175,418 3,249 $504,050 

2019 178,730 3,312 $513,824 

2020 182,070 3,340 $518,168 

2021 185,074 3,004 $466,041 

2022 188,129 3,055 $473,953 

2023 191,231 3,102 $481,244 

2024 194,384 3,153 $489,156 

2025 197,620 3,236 $502,033 

$9,875,593 




Calculations are based on growth rate provided in the IRC Comprehensive Plan 

and seasonal population projections.) 




(5) To convert the fee per functional resident to fee per resident, fee per functional 

resident (Item 4) multiplied by functional population from Table VII-4 and divided 

by population from Table VII-4. 

As mentioned above, the impact fee revenue projections are based on population growth 

estimates. For impact fee purposes, revenue projections serve only as an overall 














VIII. Law Enforcement 

This section provides the results of the law enforcement facilities impact fee analysis. 

There are ten major elements associated with the development of the law enforcement 

impact fee: 

• Inventory 






• Net Law Enforcement Impact Cost 

• Proposed Law Enforcement Impact Fee Schedule 



These ten elements are summarized in this section and the proposed law enforcement 

impact fee schedule is presented. 

Inventory 

According to information provided by the IRC Sheriff’s Office (IRCSO) and the Office 

of Management and Budget, IRC has the following Law Enforcement facilities: 

• Sheriff’s Administration Building 

• Sheriff’s Fleet Compound 

• Sheriff’s Crime Scene Evidence Addition 

• Miscellaneous Buildings: Base, Storage Building, and Two Office Spaces. 

All of the above listed buildings are located at the same site, 4055 41st Avenue. It should 

be noted that, in addition to these buildings, IRCSO leases space at the Indian River Mall 

to accommodate a substation and at the airport for the helicopter and other enforcement 

operations. Although the lease space indicates need for additional space, for the purposes 

of this impact fee study, the inventory includes only the space owned by the County. 

Table VIII-1 shows a summary of the IRCSO building inventory. 



May 2005 VIII-1 Impact Fee Study

Table VIII-1 

Land and Building Inventory 


Year 


Number 

of Acres 

Square 


Sheriff's Administration Building 1988 N/A 33,332 

Sheriff's Fleet Compound 1988 N/A 8,956 

Sheriffs Crime Scene Evidence Addition 2003 N/A 1,000 

Miscellaneous Buildings on Site: 

Base N/A N/A 264 

Storage Bldg. N/A N/A 1,000 

Office Space N/A N/A 1,743 

Office Space N/A N/A 888 

Land for Sheriff's Admin. Bldg. (1) 1983 9.81 N/A 

Total 9.81 47,183 

(1) The Correctional Facility Detention Complex and the Sheriff's Administration Building 

are located at the same site. Based on the review of aerial photos included in the “Needs 


operation occupies approximately 50% of the site. 

The Law Enforcement Administration building location is shown in Map VIII-1. 

Population 

Law enforcement services are provided to all residents, workers, and visitors. Therefore, 

simply using population does not fully address all of the benefactors of Law Enforcement 

service. The “functional,” 24-hour population approach is used to establish a common 

unit of demand across different land uses (Arthur C. Nelson, Estimating Land-Use and 

Facility Needs for Comprehensive Plans, American Planning Association, 2003). 

Law enforcement services are provided by the IRCSO in the unincorporated areas of the 

County. Municipalities within IRC have their own law enforcement agencies. Therefore, 

the proper benefit district for law enforcement is the unincorporated county. The 

unincorporated county’s current 2004 functional population estimate is provided in 

Section II, Table II-13. 





I:\34301.04-IRC Impact Fee Study\Maps\Law_Enforcement.mxd Created: May 25, 2004 




Map VIII-1 

43RD AVE 

41ST ST 



Fellsmere 


Orchid 

Sebastian 

Vero Beach 

C.R. 512 


ò ò 

cb Sheriff Administration Building 

CR. 507 

!"c$ 


90TH AVE 

!"c$ 

ROSELAND RD 

16TH ST 

12TH ST 

8TH ST 

82ND AVE 

MAIN ST 

C.R. 510 

I.R. DRIVE 

FLEMING ST 

BARBER ST 

74TH ST 

74TH AVE 

SCHUMANN DR 

66TH AVE 

16TH ST 

66TH AVE 

66TH AVE 

66TH AVE 

)l 

69TH ST 

65TH ST 

53RD ST 

58TH AVE 

12TH ST 

77TH ST 

8TH ST 

AÓ 

65TH ST 

49TH ST 

OSLO RD 

41ST ST 

cb 

4TH ST 

43RD AVE 

45TH ST 


OLD DIXIE HWY 

ATLANTIC BLVD 

16TH ST 


27TH AVE 

20TH AVE 

37TH ST 

21ST ST 

17TH LN. SW. 

2 1 0 2 Miles 

OLD DIXIE HWY 


17TH ST 

HIGHLANDS DR. 

OCEAN DR 

Atlantic 

Ocean 

AÓ 

± 


Facility Locations





Typically, the level of service (LOS) for law enforcement facilities is measured in terms 

of officers per 1,000 population. Based on the information provided by the IRCSO, 

IRC’s current LOS is 2.09 officers per 1,000 residents. Table VIII-2 presents the 

calculation of the current LOS. The County’s Comprehensive Plan does not include an 

adopted LOS for law enforcement facilities. Therefore, the existing LOS will become the 

adopted LOS standard once the necessary amendments are made to the Comprehensive 

Plan. 

Table VIII-2 


Component/Calculation Step Figure 

Unincorporated County Area Population (1) 88,710 

Existing Police Officers (2) 185 

Residents per Officer 480 

LOS (Officers per 1,000 Residents) 


2.09 

(2) Source: IRCSO 

Table VIII-3 presents a comparison of unincorporated county levels of service in other 

counties and the state of Florida (unincorporated county areas only) to IRC. Since the 

available information corresponds to the year 2000, this was the year used for the 

comparison. In 2000, IRC had a higher number of officers per 1,000 residents than the 

neighboring counties and the entire state of Florida, with the exception of St. Lucie 

County. 

Table VIII-3 

Level of Service Comparison – Year 2000 

Los Measure 

Indian 

River Brevard Osceola St. Lucie 

Florida (All 

Counties) 

Police Officers (1) 174 357 215 153 16,702 

Population Served (2) 78,489 188,918 104,605 65,806 8,068,197 

Officers per 1,000 Residents 2.22 1.89 2.06 2.33 

(1) Source: IRCSO for IRC figure and Florida Department of Law Enforcement for other 

2.07 

counties 


While the 2004 level of service is 2.09 officers per 1,000 residents, the number of officers 

per 1,000 functional residents must be calculated. Table VIII-4 illustrates the calculation 

of the current level of service using the number of total functional residents within the 




unincorporated county area. The current number of officers per 1,000 functional 

residents is 2.30. 


Table VIII-4 

Functional Residents Level of Service 

Component/Calculation Step 

Figure 

Unincorporated County Area Population (1) 80,437 

Existing Police Officers (2) 185 

Residents per Officer 435 

LOS (Officers per 1,000 Residents) 


2.30 

(2) Source: Table VIII-2 


The following table summarizes historical and replacement costs of existing building 

capital based on the information provided by the County. As presented, the cost per 

police officer is $35,011. 

The land value shown in the table represents the replacement value and not the historical 

value. According to information provided by the County representatives, the historical 

cost of the land was $68,638 for 9.81 acres. The County’s estimate of replacement value 

for this land is $343,175, which represents an increase of 400 percent over the past 21 

years. The resulting replacement cost per acre is $34,982, which is consistent with the 

recent $35,467 per acre purchase price of land for the new correctional facility. Finally, 

the replacement cost per square foot of building is $130 according to estimates provided 






Table VIII-5 

Building and Land Replacement Cost (1) 


Year 


Number 

of Acres 

Square 

Feet Land Cost 

Building 

Replacement Cost 

Sheriff's Administration Building 1988 N/A 33,332 N/A $4,333,160 

Sheriff's Fleet Compound 1988 N/A 8,956 N/A $1,164,280 

Sheriffs Crime Scene Evidence Addition 2003 N/A 1,000 N/A $130,000 

Miscellaneous Buildings on Site (2) : 

Base N/A N/A 264 N/A $34,320 

Storage Bldg. N/A N/A 1,000 N/A $130,000 

Office Space N/A N/A 1,743 N/A $226,590 

Office Space N/A N/A 888 N/A $115,440 

Land for Sheriff's Admin. Bldg. (3) 1983 9.81 N/A $343,175 N/A 

Total 9.81 47,183 $343,175 $6,133,790 

Total Cost $6,476,965 

Number of Officers 185 

Average Building Replacement Cost per Officer $35,011 

(1) Source: Public Works Department and Office of Management and Budget, IRC 

(2) Total cost of miscellaneous buildings was provided by IRC. In order to estimate the 

replacement cost, a unit cost per square foot was calculated and then multiplied by the square 

footage for each miscellaneous building. 




occupies approximately 50% of the site. 

The historical cost for the equipment, as provided by the IRCSO, is $8.9 million. The 

replacement value for these items was not available. Using historical (acquisition) 

values, however, results in a conservative estimate of equipment cost. Table VIII-6 

presents the equipment cost per police officer and includes: 

• vehicles; 

• radio equipment; 

• vehicle equipment; 

• weapons; 

• office equipment; 

• specialty vehicles/equipment; 

• electronic equipment; 

• computer equipment; and 

• miscellaneous equipment. 

The total cost was obtained from the IRCSO “Asset Report by Asset #,” and the figures 

were prorated between correctional facilities and law enforcement facilities based on 

information provided by the IRCSO staff. 




Table VIII-6 


Equipment Historical Value (1) 

Vehicles $3,863,987 

Radio Equipment $1,223,772 

Vehicle Equipment $691,479 

Weapons $168,236 

Office Equipment $148,292 

Specialty Vehicles/Equipment $130,532 

Electronic Equipment $196,760 

Computer Equipment $1,604,426 

Misc. Equipment $890,490 

Total Equipment Cost $8,917,975 

# of Police Officers (2) 185 

Cost per Police Officer $48,205 

(1) Source: IRCSO. According to representatives from 

the Sheriff’s Office equipment replacement values are 

not available. 



There are no capital expansion projects programmed during the next five years. 

Cost per Functional Resident 

Table VIII-7 presents the cost per functional resident calculation for the impact fee 

analysis. This cost was calculated by adding the building and land replacement cost and 

the equipment cost, totaling $83,216 per officer. The resulting cost per functional 

resident is $191. 





Table VIII-7 


Component 

Cost 

Building and Land Replacement Cost per Law Enforcement Officer (1) $35,011 

Equipment Cost per Law Enforcement Officer (2) $48,205 

Total Cost per Law Enforcement Officer $83,216 

Level of Service (3) (Officers/1,000 Func. Residents) 2.30 

Cost per Functional Resident (4) 


$191.40 



(4) Total cost per law enforcement officer multiplied by LOS, divided by 1,000 residents. 


To avoid overcharging new development for the capital cost of providing law 

enforcement services, a review of the capital financing program for law enforcement was 

completed. The purpose of this review was to determine any potential revenues, other 

than impact fees, generated by new development that could be used for capital facilities, 

land, and equipment expansion of the law enforcement program. 


The review of the historical and future law enforcement capital expenditures for the tenyear 

period from FY1998/99 to FY 2007/08 was completed and reviewed with the 

IRCSO. 

The IRCSO has three different sources for capital expenditures: 

• General Fund; 

• Local Option Sales Tax; and 

• Municipal Service Taxing Unit (MSTU). 

Table VIII-8 summarizes the capital expenditures over the last six years. This table also 

specifies whether the capital expenditure was a replacement or expansion of the existing 

capital inventory. 




Table VIII-8 

Historical Capital Expenditures – Expansion/Replacement (1) 

Fiscal Year 

2003/04 

(Budget) 

Total Six Year 

History 

Equipment 

Expansion/ Replacement 1998/99 1999/00 2000/01 2001/02 2002/03 


IRC Sheriff HVAC Replacement Replacement $12,778 $493,222 $506,000 

Sheriff's Evidence Addition Expansion $24,438 $132,486 $156,924 

Sheriff's Parking Paving Replacement $50,000 $50,000 

Sheriff's Training Sidewalk Replacement $4,000 $4,000 

Sheriff's Admin. Roofing Replacement $4,000 $4,000 

Sheriff's Admin. Shutters Expansion $8,700 $8,700 

Vehicles Replacement $540,125 $540,125 

General Fund/MSTU 

Vehicles Replacement $39,000 $536,000 $757,000 $504,000 $1,836,000 

Carpeting Sheriffs Dept. Replacement $1,628 $1,628 

Carpet - Sheriff's Dept. Auditorium Replacement $4,800 $4,800 

Carpet - 911 Center Replacement $6,300 $6,300 

Misc. Law Enforcement Equipment Replacement $1,949 $1,949 

Computers/Servers/Laptops/Printers 

Replacement $18,000 $39,000 $85,000 $119,000 $153,000 $414,000 

Expansion $20,000 $64,000 $64,000 $148,000 

Radar Units Expansion $25,000 $25,000 

Software Replacement $19,000 $19,000 

Gas Boy Expansion $20,000 $20,000 

Night Vision Expansion $3,000 $10,000 $13,000 

Furniture Expansion $8,000 $8,000 

Recall Recorders Expansion $16,000 $16,000 

Tire Changer Expansion $4,000 $4,000 

Record Management System Replacement $400,000 $400,000 

Fax Machine Replacement $2,000 $2,000 

Duplicating Recorder Expansion $2,000 $2,000 

Projectors Expansion $5,000 $5,000 

Carpet Replacement $2,000 $2,000 

Body Wire 

Replacement $3,000 $3,000 

Expansion $5,000 $5,000 

Copier/Scanners Replacement $4,000 $4,000 

Cameras Expansion $27,000 $94,000 $3,000 $2,000 $1,000 $127,000 

Light Bars Replacement $14,000 $14,000 

Lie Detector Expansion $9,000 $9,000 

Security Scanner Replacement $4,000 $4,000 

Shredder Replacement $4,000 $4,000 

K-9 & Bite Suit Replacement $5,000 $5,000 

Pork Lift/Shop Machinery Expansion $25,000 $25,000 

Tactical System Expansion $11,000 $11,000 

Airboat & Trailer Expansion $26,000 $26,000 

Riverboat & Trailer Expansion $21,000 $21,000 

Radios 

Replacement $27,000 $352,000 $178,000 $557,000 

Expansion $20,000 $20,000 

Aviation Map Replacement $1,000 $1,000 

Garage Lift Expansion $17,000 $17,000 

Garage Equipment Expansion $11,000 $11,000 

Total $93,000 $224,628 $547,949 $650,000 $430,000 $11,100 $1,956,677 

Total Expansion Expenditures $61,000 $165,000 $54,438 $291,486 $98,000 $8,700 $678,624 

Expansion Expenditures Funded with OST $0 $0 $24,438 $132,486 $0 $8,700 $165,624 

Expansion Expenditures Funded with General Fund/MSTU $61,000 $165,000 $30,000 $159,000 $98,000 $0 $513,000 

Percent of Total Expansion Expenditures Funded with General 

Fund/MSTU 

100% 100% 55% 55% 100% 0% 76% 

(1) Source: Office of Management and Budget and Sheriff’s Office, IRC 

Upon review of the County’s budget, it was determined that there are currently no capital 

expenditures funded for either replacement or expansion of the law enforcement program 

over the next five years. 

It should be noted that it is the County’s intent to use impact fee revenues as the primary 

funding source for future capital expansion needs of the law enforcement program and to 

maintain or reduce the average annual dollar amount from non-impact fee revenue 

sources shown in this study toward capital expansion needs. In other words, the County 




intends to use non-impact fee revenue sources as the primary funding source for capital 

replacement, operations, and maintenance expenses. As such, credit calculations for 

optional sales tax and ad valorem tax do not include an escalation factor. 


The revenue per functional resident was calculated based on the average capital 

expenditure for expansion during the last six years divided by the average functional 

resident population during those years. This results in $1.51 of credit per functional 

resident, as presented in Table VIII-9. 

Equipment 

Table VIII-9 

Revenue per Functional Resident 

Fiscal Year 

1998/99 1999/00 2000/01 2001/02 2002/03 2003/04 

Total Six 

Year History 

Total Expansion (1) $61,000 $165,000 $54,438 $291,486 $98,000 $8,700 $678,624 

Average Expansion per Year $113,104 

Unincorporated County Area Functional Residents (2) 70,588 72,511 73,698 75,250 77,008 80,437 

Average Unincorporated County Area Funtional Residents 74,915 

Average Expansion per Functional Resident $1.51 



The last component of the credit accounts for past payments of property taxes for vacant 

land. Here, the share of total vacant land (residential, commercial, and industrial) to total 

taxable value is reviewed to develop the percentage of the vacant land value to the total 

unincorporated county taxable value. Table VIII-10 indicates that the vacant land taxable 

value is 11.11 percent of total taxable value. This percentage is adjusted to account for 

the portion of ad valorem taxes used toward capital expansion expenditures. Based on 

information provided in Table VIII-8, 76 percent of law enforcement capital expansion 

expenditures were funded with ad valorem tax revenues over the past six years. 

Applying this percentage to the vacant land value percentage results in an effective 

vacant land value percentage of 8.44 percent, which is used to give credit for past 

property taxes paid by property owners of vacant land. 





Table VIII-10 


Land 

Taxable Value 

Unincorporated County Vacant Land Value $732,617,920 

Unincorporated County Total Property Value (2) $6,596,351,608 

Vacant Land Value as a Percentage of the Total 

Property Value (3) 11.11% 

Percent of Capital Expansion Expenditures 

Funded with Ad Valorem Tax Revenues (4) 76% 



8.44% 




(5) Vacant land value as a percentage of total property value (Item 3) multiplied by 

percent of capital expansion expenditures funded with ad valorem tax 

revenues (Item 4). 

The credit per functional resident is presented in Table VIII-11, and it is equal to the 

addition of the present value of the revenue per functional resident generated by 

expansion of the law enforcement program and the vacant land credit. The vacant land 

credit, or credit for past property taxes, is calculated by multiplying the effective vacant 

land value percentage by the facility cost per functional resident. 





Table VIII-11 


Component/Calculation Step 

Figure 

Average Annual Capital Improvement Credit per Functional Resident (1) $1.51 


Capitalization Period (3) (in years) 25 



Unincorporated County -- Effective Vacant Land Value Percentage (6) 8.44% 

Revenue Credit for Past Property Taxes (7) $16.15 

Total Revenue Credit (8) $37.43 


(2) Capitalization rate is estimated at five percent 

(3) Capitalization period is estimated at 25 years, which is typically when major renovations 

or replacement of capital facilities become necessary. 

(4) Present value of $1.51 (Item 1) over a 25-year period (Item 3) with a capitalization rate at 

5 percent (Item 2) 



(7) Facility cost per functional resident (Item 5) multiplied by unincorporated county 

effective vacant land percent (Item 6) 

(8) The sum of the credit per resident (Item 4) and revenue credit for past property taxes 

(Item 7) 



deficiencies of law enforcement facilities. While there are no existing deficiencies, 

adopting the existing LOS as the standard does, in fact, create the need to expand 

facilities in the near future to meet the needs of new growth. 

Net Law Enforcement Impact Cost 

The net impact fee per functional resident is the difference between the total impact cost 

per resident and the total revenue credit per resident. Table VIII-12 presents the 

calculation of the net law enforcement impact cost per functional resident. 




Table VIII-12 





Cost 

Revenue 

Credits 








(3) Facility cost per functional resident (Item 1) less total revenue credit 

(Item 2). 

The first section of Table VIII-12 shows the total impact cost per functional resident as 

$191. The second section shows a revenue credit for the law enforcement impact fee of 

$37 per functional resident. 



results in a net impact cost per functional resident of $154. 

Proposed Law Enforcement Impact Fee Schedule 

A law enforcement impact fee schedule was developed for residential and nonresidential 

land uses and is illustrated in Table VIII-13. 





Table VIII-13 



Unit 

24-Hour 

Functional 

Resident 



Functional 

Resident (2) 





Land Use 

Residential 

Single Family 






Mobile Home du 1.023 $157.51 $4.73 $162.24 


Hotel Room 0.908 $139.80 $4.19 $143.99 

Motel Room 0.908 $139.80 $4.19 $143.99 


ACLF Bed 0.979 $150.74 $4.52 $155.26 



Bank 1,000 sf 1.941 $298.86 $8.97 $307.83 

Bank w/Drive-in 1,000 sf 1.591 $244.97 $7.35 $252.32 



Industrial 


Warehouse 1,000 sf 0.385 $59.28 $1.78 $61.06 













Restaurant 1,000 sf 7.333 $1,129.06 $33.87 $1,162.93 



Car Wash Bays 1.887 $290.54 $8.72 $299.26 



Recreational 





Marina Berths 0.153 $23.56 $0.71 $24.27 




Table VIII-13 (continued) 



Unit 

24-Hour 

Functional 

Resident 



Functional 

Resident (2) 





Land Use 

Governmental 

Post Office 1,000 sf 1.773 $272.99 $8.19 $281.18 

Library 1,000 sf 1.718 $264.52 $7.94 $272.46 

Government Office Building (5) 1,000 sf 2.604 $400.94 $12.03 $412.97 

Government Office Complex (5) 1,000 sf 1.356 $208.78 $6.26 $215.04 

Jail Bed 0.871 $134.11 $4.02 $138.13 

Miscellaneous 


Hospital 1,000 sf 1.566 $241.12 $7.23 $248.35 


Church 1,000 sf 0.533 $82.07 $2.46 $84.53 





Fire Station 1,000 sf 0.633 $97.46 $2.92 


$100.38 

(1) Functional resident coefficients from Section II, Table II-18 for residential and transient, 

assisted, and group land uses and Table II-20 for non-residential land uses. 


(Table VIII-12) by the work residents per unit (Item 1) for each land use. 

(3) Administrative fee is calculated at 3 percent of the impact fee. 

(4) Sum of fee per functional resident (Item 2) and administrative fee (Item 3). 

(5) Government uses not included in the schedule, such as a sheriff’s office, will be under land 

use categories Government Office Building and/or Government Office Complex, as 

appropriate. Government uses are exempt from paying impact fees used to develop that 

same use. This is because legally, if the development does not create a demand for the 

facility or, indeed, mitigates the need for the facility, it should not pay the fee. In other 

words, a new sheriff’s office will not pay the law enforcement facilities impact fee. 



Table II-1. Table VIII-14 presents the law enforcement facilities demand forecast and 

associated cost estimates. To accommodate 2025 demand, the County will need to make 

an investment of $7.7 million. 




Table VIII-14 


Element 

Figure 

2025 Unincorporated County Population (1) 132,696 

Adopted LOS Standard (Law Enforcement Officers per 1,000 Residents) (2) 2.09 

2025 Law Enforcement Officers Demand (3) 278 

Current Number of Law Enforcement Officers (4) 185 

Additional Law Enforcement Officers Needed (5) 93 

Cost per Law Enforcement Officer (6) $83,216 

Total Cost (7) $7,739,088 



(3) Adopted LOS standard (Item 2) multiplied by 2025 unincorporated county population (Item 

1) divided by 1,000. 


(5) 2025 law enforcement officers demand (Item 3) less current number of law enforcement 

officers (Item 4) 


(7) Additional law enforcement officers needed (Item 5) multiplied by cost per law 

enforcement officer (Item 6). 


Based on the growth projections provided by the IRC Comprehensive Plan and impact 

cost per functional resident calculated in Table VIII-12, it is estimated that the law 

enforcement facilities impact fee revenues through 2025 will amount to $6.1 million. 





Table VIII-15 


Year 

Unincorporated 

County Population (1) 

New 


Estimated 

Revenues (3) 

2004 88,710 N/A N/A 

2005 90,100 1,390 $194,058 

2006 91,867 1,767 $246,691 

2007 93,669 1,802 $251,577 

2008 95,506 1,837 $256,464 

2009 97,379 1,873 $261,490 

2010 99,288 1,909 $266,515 

2011 101,435 2,147 $299,743 

2012 103,631 2,196 $306,584 

2013 105,875 2,244 $313,285 

2014 108,168 2,293 $320,126 

2015 110,513 2,345 $327,385 

2016 112,676 2,163 $301,976 

2017 114,882 2,206 $307,980 

2018 117,130 2,248 $313,843 

2019 119,423 2,293 $320,126 

2020 121,741 2,318 $323,616 

2021 123,851 2,110 $294,577 

2022 125,999 2,148 $299,882 

2023 128,185 2,186 $305,187 

2024 130,410 2,225 $310,632 

2025 132,696 2,286 $319,148 

$6,140,885 



(1) Source: Section II, Table II-1 (projections for some years are not 

shown in Table II-1. Projections are based on growth rate provided in the IRC 

Comprehensive Plan and seasonal population projections. 

(2) Additional population per year 

(3) Additional population per year (Item 2) multiplied by fee per resident 

(Item 5). 


(5) Fee per functional resident (Item 4) multiplied by functional population 

(from Table VIII-4) divided by resident population (from Table VIII-2). 

As presented in Table VIII-14, the projected 2025 law enforcement capital need to meet 

the adopted LOS due to growth is $7.7 million. Thus, the projected impact fee revenues 

need to be supplemented with other funds to accommodate this amount. 







each unit of growth. If the growth rates remain high, the County will have more impact 


down, less revenue will be generated and the timing and need for future infrastructure 










IX. Public Education Facilities 

This section discusses the analysis used in the development of the school impact fee. In 

order to develop the proposed school impact fee schedule by residential unit type, 11 

major elements associated with the development of a school impact fee must be 

addressed. These elements include the following. 

• Inventory 





• Net Impact Cost per Student 


• Student Generation Rate 

• Proposed School Impact Fee Schedule 



These 11 elements are summarized throughout this section, with the result being the 

proposed school impact fee schedule. 

Inventory 

According to the information provided by the School District, the Indian River County 

School District operates 18 public education facilities serving pre-kindergarten through 

the 12th grade. These facilities total more than 2.3 million square feet and have a 

capacity of 17,617 student stations. The School District’s current inventory of school 

facilities includes both permanent and relocatable student stations, i.e., student stations 

housed in portable facilities. New construction of units that are separate from main 

education facilities, but considered by the School District to be permanent buildings are 

considered to be permanent facilities. The School District’s current inventory of school 

facilities can be found in Appendix D, Table D-1. 

It should be noted that the School District also operates four nontraditional schools, 

including adult and alternative learning facilities, as well as five administrative and 

support facilities. To ensure that the impact fee initially reflects only classroom space for 

grades pre-kindergarten through the senior year of high school, adult and alternative 

learning facilities and administrative and support facilities are not included in the cost 

calculations. The cost of adult and alternative learning facilities could be added in 

subsequent updates of the school impact fee. Therefore, for the purposes of this study, 

only data pertaining to elementary, middle, and high schools will be included. 

The locations of the education facilities listed in Table D-1 are also shown on Map IX-1. 



May 2005 IX-1 Impact Fee Study






I:\34301.04-IRC Impact Fee Study\Maps\School.mxd Created: May 25, 2004 

"å 

16TH ST 

"å 

10 

1 


Map IX-1 

OLD DIXIE HWY 




17TH ST 

"å 

12TH ST 


Fellsmere 


Orchid 

Sebastian 

21ST ST 

3 

Vero Beach 

C.R. 512 


CR. 507 

"å 


11 

"å 

17 

"å 

18 

"å 

ò ò 

"å School Locations 

1) Vero Beach Senior High 

2) Rosewood Elementary 

3) Osceola Magnet 

4) Beachland Elementary 

5) Gifford Middle 

6) Fellsmere Elementary 

7) Pelican Island Elementary 

8) Citrus Elementary 

9) Dodgertown Elementary 

6 

!"c$ 

90TH AVE 

!"c$ 

ROSELAND RD 

16TH ST 

12TH ST 

8TH ST 

10) Vero Beach Elementary 

11) Sebastian River Middle 

12) Thompson Elementary 

13) Sebastian Elementary 

14) Glendale Elementary 

15) Highlands Elementary 

16) Oslo Middle 

17) Sebastian River High 

18) Libery Magnet 

82ND AVE 

MAIN ST 

C.R. 510 

BARBER ST 

74TH ST 

I.R. DRIVE 

"å 

FLEMING ST 

74TH AVE 

SCHUMANN DR 

13 

66TH AVE 

66TH AVE 

66TH AVE 

66TH AVE 

"å 

)l 

7 

69TH ST 

65TH ST 

53RD ST 

58TH AVE 

12TH ST 

77TH ST 

8TH ST 

AÓ 

65TH ST 

49TH ST 

9 

"å 

16TH ST 

"å 

OSLO RD 

41ST ST 

"å 

14 

4TH ST 

43RD AVE 

45TH ST 


OLD DIXIE HWY 

"å 

3 

2 1 "å 

"å 10 

"å 

8 

"å 

ATLANTIC BLVD 


27TH AVE 

20TH AVE 

5 

37TH ST 

21ST ST 

16 

"å 12 

"å 

17TH LN. SW. 

2 1 0 2 Miles 

OLD DIXIE HWY 

"å 


15 

4 

"å 

17TH ST 

HIGHLANDS DR. 

Atlantic 

Ocean 

OCEAN DR 

AÓ 

Public Education 

Facility Locations 

±




Population 

The County’s public education facilities provide services to the entire county. While 

attendance boundaries are set for individual schools, these boundaries can be redrawn in 

order to balance where students live with where there is available school capacity. 

Further, school capacity that is added in one part of the county can serve new 

development in another part of the county. Therefore, the appropriate impact fee district 

for public education facilities is countywide. 


For IRC, the LOS for public school facilities is measured in terms of square feet per 

student station. Based on the information provided by the IRC School District, IRC’s 

LOS is 144.71 square feet per student station for elementary schools, 117.26 square feet 

for middle schools, and 147.57 square feet for high schools. The weighted average LOS 

for all public schools is 139.07 square feet per student station. 

The LOS is based on the School District’s inventory of school facilities for the 2008/09 

school year. Due to the School District’s plans to replace all portable student stations 

over the next five years, the School District’s 2008/09 inventory is more reflective of 

what the actual LOS will be once the portable classrooms are replaced with permanent 

classroom facilities. Because the future five-year inventory is used, subsequent 

calculations include the projected student enrollment for the 2008/09 school year and the 

assumption that all student stations are permanent student stations. The School District’s 

2008/09 public school inventory can be found in Appendix D, Table D-2. Table IX-1 

presents the calculation of the current LOS. 

The County’s Comprehensive Plan does not include an adopted LOS for public school 

facilities. Therefore, the existing LOS will become the adopted LOS standard once the 

necessary amendments are made to the Comprehensive Plan. 

Table IX-1 

Current Level of Service (2004) (1) 

School Type 

Total Square 

Footage 

Number of 

Student Stations 

LOS Standard 

[Square Feet per 

Student Station] 

Elementary School 1,124,095 7,768 144.71 

Middle School 542,435 4,626 117.26 

High School 993,117 6,730 147.57 

Total 2,659,647 19,124 N/A 

Weighted Average All Schools N/A N/A 139.07 

(1) Source: Appendix D, Table D-2 





Cost per Student Station 

In determining the cost of providing public school facilities in IRC, the first step is to 

calculate the facility cost per student station. Several cost components must be 

considered when calculating the total cost of constructing a school facility. These cost 

components include construction costs, design and engineering costs associated with 

construction, public utility connection costs, furniture, fixtures, and equipment (FF&E) 

costs, and the cost of land. The weighted average construction cost per square foot for 

each of type of school is developed based on these cost components. 

School Facility Costs 

In order to determine the cost per square foot to construct elementary, middle, and high 

schools in IRC, the recommended construction cost per student station for each school 

type by the Florida Department of Education (DOE) is used. The DOE calculates the 

typical construction cost per student station figures on a monthly basis, using the 

Consumer Price Index (CPI). For calculation purposes, the DOE construction cost 

figures for January 2005 are used. Because the DOE costs are inflated on a monthly 

basis according to the CPI, these costs do not take into account the recent increase in 

school facility costs that have occurred statewide, due to the 2004 hurricane season and 

market fluctuations for building materials. 

In addition to the actual cost of the school facility, design and engineering costs, public 

utility connection costs, FF&E costs, and the cost of land are also determined for each 

type of school by taking a percentage of the total construction cost per facility. The 

various percentages used for each of these cost calculations are based on the costs of 

recently constructed school facilities in IRC. 

Land Costs 

In addition to the cost of constructing the school facility, the cost of that land that the 

school is constructed on must be considered. The land cost per student station for each 

school type is determined by using a cost per acre figure of $34,136, which is based on 

recent sales of vacant parcels in IRC of 40 to 130 acres, as shown in Appendix B, Table 

B-2. The cost of land per square foot by school type is determined by multiplying the 

$34,136 per acre by the typical number of acres purchased for each type of school by the 

School District, which is 20 acres per elementary school, 40 acres per middle school, and 

80 acres per high school and dividing by the typical square footage of a elementary, 

middle, and high school in IRC. The cost of land per square foot is then added to the 

total facility cost per square foot by school type. 




Table IX-2 provides a summary of the cost per square foot by school type, as well as the 

cost per student station, based on the current LOS for each school type. The result is a 

weighted average cost per student station of $21,897. 

Table IX-2 

Facility Cost per Student Station 


Elementary 

School 

Middle 

School 

High 

School 

Weighted 

Average 

Square Feet per Student Station (LOS) (1) 144.71 117.26 147.57 139.07 

School Facility Cost Components: 

Construction Cost per Square Foot (2) $92.56 $131.81 $138.60 $128.31 

Design Cost per Square Foot (3) $4.63 $6.59 $6.93 $6.42 

Engineering Cost per Square Foot (4) $0.46 $0.66 $0.69 $0.64 

Utilities Connection Cost per Square Foot (4) $0.46 $0.66 $0.69 $0.64 

FF&E Cost per Square Foot (5) $8.33 $11.86 $12.47 $11.55 

Land Cost per Square Foot (6) $8.58 $11.09 $9.74 $9.89 

Total Facility Cost per Square Foot $115.02 $162.67 $169.12 $157.45 

Facility Cost per Student Station (7) $16,644.54 $19,074.68 $24,957.04 $21,897.13 

(1) Source: Table IX-1 

(2) Source: Florida Department of Education maximum construction cost per student station 

factors for January 2005, based on Consumer Price Index. Includes construction of facility 

only - furniture and equipment not included in cost. 

(3) Design costs based on 5 percent of the total construction cost per square foot, based on 

information provided by the IRC School District on recent schools constructed in IRC. 

(4) Engineering and utility connection costs based on 0.5 percent of the total construction cost 

per square foot, based on information provided by the IRC School District on recent 

schools constructed in IRC. 

(5) FF&E costs based on 9 percent of the total construction cost per square foot, based on 

information provided by the IRC School District on recent schools constructed in IRC. 

(6) Based on a cost of $34,136 per acre using recently purchased vacant land parcels of 40 to 

130 acres (Source: Appendix B, Table B-2). The land cost per acre is then multiplied by 20 

acres per elementary, 40 acres per middle, or 80 acres per high school. Land cost per 

square foot is determined by multiplying the prototypical number of acres for each school 

type by the cost per acre of $34,136 and dividing by the average square footage per school 

type (81,164 square feet for elementary, 123,123 for middle, and 279,294 for high schools). 

The average square footage by school type is calculated by multiplying the square feet per 

student station by the maximum number of student stations for new schools, per IRC 

School District. 

(7) Total facility cost per square foot multiplied by the number of square feet per student 

station (Item 1) for each school type. 




Total Impact Cost per Student Station 

The calculation of the total impact cost per student is based on the facility cost per 

student station figures presented in Table IX-2 and is calculated using the distribution of 

projected students for the 2008/09 school year, which is derived using data provided by 

the IRC School District. The estimated number of students projected for the 2008/09 

school year is used to properly determine the projected distribution of students by school 

type over the next five years. As previously mentioned, this figure is used because the 

current LOS is established based on the 2008/09 public school inventory, as provided in 

Appendix D, Table D-2. The weighted total facility impact cost per student is determined 

by multiplying the weighted cost per student station by the respective distribution factors 

for each school type. This step also adjusts the cost per student station to the cost per 

student. Based on the information presented in Table IX-3, the weighted total facility 

impact cost per student is $17,958. 

The cost of debt for school facilities is also added to the impact cost per student and is 

based on the present value of the interest paid on the five-year average annual amount of 

debt associated with expansion projects, per student. The present value of interest paid 

for the cost of debt per student is added to the previously calculated total weighted cost 

per student figure for facilities calculated in the previous step. The result is a total impact 

cost per student of $18,012. The items discussed in this section, as well as the resulting 

total impact cost per student, are included in Table IX-3. 





Table IX-3 

Total Impact Cost per Student 


Elementary 

School 

Middle 

School 

High 

School 

Weighted Avg/ 

Total 

Facility Impact Cost per Student 

Facility Cost per Student Station (1) $16,644.54 $19,074.68 $24,957.04 $21,897.13 

Projected Student Capacity for 2008/09 School Year (2) 8,252 3,584 3,621 15,457 

Total Cost for All Students (3) $137,350,744 $68,363,653 $90,369,442 $296,083,839 

Projected Students for 2008/09 School Year (2) 7,548 4,074 4,866 16,488 

Distribution of Projected Students for 2008/09 School Year (4) 45.8% 24.7% 29.5% 100.0% 

Weighted Average Total Facility Impact Cost per Student (5) $18,196.97 $16,780.47 $18,571.61 $17,957.54 

Debt Impact Cost per Student 

Five-Year Average Annual Debt for Capital Expansion (2) $1,252,902 

Average Annual Students for 2004/05 through 2008/09 (6) 16,266 

Amount Financed per Student $77.03 

Average Cost of Financing 5% 

Annual Interest $3.85 

Capitalization Period, Years 25 

Present Value Interest of Debt per Student (7) $54.28 

Total Impact Cost per Student (8) $18,011.82 


(2) Source: School District, IRC 

(3) The total cost per student station (Item 1) multiplied by the projected student capacity for 

the 2008/09 (Item 2). 

(4) The distribution of projected students for the 2008/09 school year is calculated by dividing 

the projected number of students for the 2008/09 school year for each school type by the 

total projected students for the 2008/09 school year. 

(5) The weighted total facility impact cost per student by school type is calculated by dividing 

the total cost for all students for each school type (Item 3) by the respective projected 

number of students for each school type. 

(6) The five-year average annual number of students (for the 2004/05 through 2008/09 school 

years) is used to determine the five-year average debt per student for that same time period. 

Note that the five-year average annual student figure is different than the total projected 

students for the 2008/09 school year, which is derived using information from the State of 

Florida Department of Education Preliminary Capital Outlay FTE Forecast for Facilities 

Planning for IRC. 

(7) The present value of the interest paid on the debt per student at 5 percent interest over a 

period of 25 years. 

(8) The total impact cost per student is the sum of the weighted total facilities impact cost per 

student (Item 5) and the present value interest of debt per student (Item 7). 


In addition to the school impact fees, other revenues generated by new development that 

are used towards capital expansion of school facilities must be considered in the credit 

component of the school impact fee. This ensures that each new residential development 

pays the appropriately calculated impact fee based on the type of housing unit, less any 

additional revenues included as part of the impact fee credit. A credit for school impact 




fees is given only for revenue used towards the capital expansion of school facilities, and 

not for maintenance or operation costs. 

The following state and local sources of revenues will be considered in developing 

impact fee credits. 

• Public Education Capital Outlay; 

• State Capital Outlay and Debt Service; 

• State “Classroom for Kids”; and 

• Local revenues generated for taxes paid on vacant land. 

State Revenue Credit for Expansion of Student Stations 

The Florida State Constitution authorizes two sources of revenue for school districts: 

Public Education Capital Outlay (PECO) and Capital Outlay and Debt Service (CO&DS). 

Revenues from PECO are generated through a 2.5 percent tax imposed on the gross 

receipts of sellers of electricity, natural or manufactured gas, and telecommunication 

services in the State. Revenues generated from this tax are used to fund capital 

renovation and expansion projects for public education facilities. CO&DS revenues are 

generated from the licensing of motor vehicles and motor homes and are also used for 

capital renovation and expansion projects for public education facilities. CO&DS 

revenues are distributed annually among school districts and community college districts 

based on a constitutional formula. 3 In addition to the PECO and CO&DS revenues, the 

School District also uses “Classroom for Kids” revenues for expansion projects. 

According to the IRC School District, PECO, CO&DS, and “Classroom for Kids” 

revenues are used only for capital expansion expenditures, and not for renovation 

expenditures. Therefore, these revenues are included in the State credit calculation in 

Table IX-4. 

Based on budgeted revenues for these three sources that will be available over the next 

five years, the total projected state revenues available for the expansion of student 

stations is nearly $10.2 million. Thus, the annual PECO, CO&DS, and “Classroom for 

Kids” funds are divided by the 1,804 planned student stations that, according to the IRC 

School District, are expected to be constructed over the next five years. Table IX-4 

indicates a state revenue credit per student of $5,652. 

3 State of Florida, Local Government Information Handbook, September 2000. 




Table IX-4 

State Revenue Credit 


Figure 

Total State Revenues (1) $10,196,596 

Planned Student Stations (2) 1,804 

State Revenue Per Student (3) $5,652.22 

(1) Source: IRC School District’s Capital Outlay Five-Year Plan Revenue 

Forecast, adopted September 7, 2004. 

(2) Source: IRC School District staff, based on the Capital Outlay Five-Year 

Plan Revenue Forecast, adopted September 7, 2004. 

(3) State revenue per student is calculated by dividing the total expected 

state revenue (Item 1) by the total number of planned student stations 

(Item 2). 

2-Mill Revenue Credit for Expansion of Student Stations 

The School District has the authority to levy up to 2-mills of ad valorem tax to generate 

revenue for education. Revenues generated by the 2-mill tax are used for both capital 

renovation and capital expansion. According to the School District’s Capital Outlay 

Five-Year Plan Revenue Forecast, it is projected that there will be nearly $138 million in 

revenues generated by the 2-mill tax over the next five years, 27.3 percent of which will 

be used to fund capital expansion projects. Using this information, the 2-mill credit is 

determined by taking the percentage of average annual five-year 2-mill revenues for 

capital expansion, which is $7.5 million, and dividing that amount by the five-year 

average annual number of student stations for the next five years of 16,266. This results 

in an annual 2-mill revenue of $463 per student. The present value of this annual revenue 

per student is based on a capitalization rate of 5 percent over a capitalization period of 25 

years. This results in a present value credit of $6,527 per student, as illustrated in Table 

IX-5. 





Table IX-5 

2-Mill Revenue Credit 


Figure 

Total Five-Year Projected 2-Mill Revenues (1) $137,968,539 

Percent of Five-Year 2-Mill Revenue used for Capital Expansion (2) 27.3% 

Average Annual Five-Year 2-Mill Revenue Used for Capital Expansion (3) $7,533,082 

Total Five-Year Average Annual Students (4) 16,266 

2-Mill Annual Revenue Per Student (5) $463.12 

Capitalization Rate 5.00% 


Present Value of Annual 2-Mill Revenue (6) $6,527.19 

(1) Source: IRC School District’s Capital Outlay Five-Year Plan Revenue Forecast, adopted 

September 7, 2004. 

(2) Ratio of five-year 2-mill revenue used for expansion to total 2-mill revenues, from the Capital 

Outlay Five-Year Plan Revenue Forecast, adopted September 7, 2004. 

(3) Adjusted total five-year projected 2-mill revenues (Item 1) multiplied by the percentage of 

total five-year 2-mill revenues used for capital expansion (Item 2) and divided by five years 

to determine the average annual five-year 2-mill revenue used for capital expansion. 


(5) The 2-mill revenue per student figure is calculated by dividing the total expected 2-mill 

revenue used for expansion (Item 3) by the average annual number of planned student 

stations (Item 4). 

(6) The present value of the 2-mill revenue per student (Item 5) at capitalization rate of 5 percent 

over 25 years. 


The last credit is for past payments of property taxes for vacant land. Here, the value of 

the 2-mills of vacant land used for capital expansion is calculated per student. The value 

of countywide vacant land is $1.08 billion, of which $2.1 million is attributed to the 2- 

mills levied by the School District. Of the 2-mill revenue levied, approximately 27.3 

percent is used for capital expansion. Therefore, the value of countywide vacant land for 

the portion of the 2-mill revenues for expansion of school facilities is $590,127. This 

amount is used to give credit for past property taxes paid by property owners of vacant 

land on a per-student basis. The total credit amount for vacant land is determined by 

dividing the value of 2-mills of vacant land used for expansion by the average annual 

number of student stations. This results in a vacant land credit of $36.28 per student. 

The present value of the vacant land revenue per student is based on a capitalization rate 

of 5 percent over a capitalization period of 25 years. This results in a present value credit 

of $511 per student. 




Table IX-6 



Figure 

Total Value of Vacant Land - Countywide (1) $1,080,819,230 

Value of 2-Mills of Vacant Land (2) $2,161,638 

Percent of Five-Year 2-Mill Revenue Used for Capital Expansion (3) 27.3% 

Value of 2-Mills of Vacant Land Used for Capital Expansion (4) $590,127 

Total Five-Year Average Annual Students (5) 16,266 

Value of 2-Mills of Vacant Land Per Student (6) $36.28 

Capitalization Rate 5.00% 


Present Value of Annual Vacant Land Revenue (7) $511.33 


(2) Total countywide value of vacant land (Item 1) apportioned to the 2-mill revenues generated 

for the IRC School District. 


(4) Value of 2-mills of vacant land (Item 2) multiplied by the percent of five-year 2-mill revenue 

used for capital (Item 3). 


(6) The 2-mill revenue per student figure is calculated by dividing the value of the 2-mill revenue 

from vacant land used for expansion (Item 4) by the average annual number of planned 

student stations (Item 5). 

(7) The present value of the 2-mill revenue per student (Item 6) at capitalization rate 5 percent 

over a period of 25 years. 



deficiencies of public school facilities. While there are no existing deficiencies, adopting 

the current LOS as the standard does, in fact, create the need to expand facilities in the 

near future to meet the needs of new growth. 

Net Impact Cost per Student 

The following table provides a summary of the three revenue credits discussed 

previously, with the result being the net impact cost per student of $5,321. 




Table IX-7 

Net Impact Cost per Student 


Figure 

Total Impact Cost per Student (1) $18,011.82 

State Revenue Credit (2) $5,652.22 

2-Mill Revenue Credit (3) $6,527.19 

Vacant Land Credit (4) $511.33 

Total Revenue Credit (5) $12,690.73 

Net Impact Cost per Student (6) $5,321.08 





(5) Sum of state revenue credit (Item 2), 2-mill revenue credit (Item 3), and 

vacant land credit (Item 4). 

(6) Total impact cost per student (Item 1) less total revenue credit per student 

(Item 5). 

Student Generation Rate 

The number of students living in a housing unit varies depending on the type of 

residential housing. Therefore, school impact fees are often assessed based on the 

student generation rates of specific residential use types. For IRC, the student generation 

rate per residential unit is based on three types of residential uses: single family, multifamily, 

and mobile homes. 

The student generation rate, or number of students per unit figure, is developed by 

dividing the number of students within a particular residential use type by the total 

number of units of that land use in IRC. The student generation rates by residential use 

type are provided in Table IX-8. 

Table IX-8 


Residential Land Use Type Number of Students (1) Number of Units (2) Students per Unit 

Single Family 11,942 36,240 0.330 

Multi-Family 1,393 14,792 0.094 

Mobile Home 797 6,786 0.117 

Weighted Average Residential 14,132 57,818 0.244 

(1) Source: Census 2000 and Public Use Microdata Sample (PUMS) 2000 





Proposed School Impact Fee Schedule 

To determine the proposed school impact fee for each residential land use, the net impact 

cost per student, from Table IX-7, is multiplied by the student generation rate for each 

residential use, from Table IX-8. The resulting net impact fees per residential use type 

are presented in the proposed impact fee schedule in Table IX-9 below. 

Table IX-9 

Proposed School Impact Fee Schedule 



Unit 


per Student (1) 

Students 

per Unit (2) 

Net Cost 

per Unit (3) 





Single Family du $5,321.08 0.330 $1,755.96 $52.68 $1,808.64 

Accessory Single Family du $5,321.08 0.094 $500.18 $15.01 $515.19 

Multi-Family du $5,321.08 0.094 $500.18 $15.01 $515.19 

Mobile Home du $5,321.08 0.117 $622.57 $18.68 


$641.24 


(3) Net impact cost per unit is the product of the net impact cost per student (Item 1) and the 

number of students per unit (Item 2). 





Table II-1. Table IX-10 presents the public school facilities demand forecast and 






Table IX-10 



Elementary 

School 

Middle 

School 

High 

School 

Projected Students By Year 2025 (1) 10,652 6,250 7,977 

Square Feet per Student Station (LOS) (2) 144.71 117.26 147.57 

Necessary 2025 Square Footage (3) 1,541,468 732,848 1,177,166 

Current Square Footage (2008/09 School Year) (4) 1,124,095 542,435 993,117 

Square Feet Still Needed in 2025 (5) 417,373 190,413 184,049 

Facility Cost per Square Foot (6) $115.02 $162.67 $169.12 

Total Cost By School Type - Year 2025 (7) $48,006,272 $30,974,462 $31,126,348 

Total Cost For All Schools - Year 2025 $110,107,082 

(1) School District, IRC 


(3) Projected students by year 2025 (Item 1) multiplied by square feet per 

student station (Item 2). 

(4) Source: Appendix D, Table D-2 

(5) Necessary 2025 square footage (Item 3) less the total square footage available in 2008/09. 


(7) Square footage still needed in 2025 (Item 5) multiplied by the cost per square foot for each 

school type (Item 6). 

As presented in Table IX-10, the School District will need additional school facility 

square footage requiring an investment of $110.1 million by 2025. 



and impact cost per resident calculated in Table IX-11, it is estimated that the school 

impact fee revenues through 2025 will generate $43.9 million. 





Table IX-11 


Year 



New 


Estimated 

Revenues (3) 

2004 138,393 

2005 140,562 2,169 $1,387,921 

2006 143,318 2,756 $1,763,537 

2007 146,129 2,811 $1,798,731 

2008 148,996 2,867 $1,834,565 

2009 151,918 2,922 $1,869,759 

2010 154,896 2,978 $1,905,592 

2011 158,245 3,349 $2,142,992 

2012 161,671 3,426 $2,192,263 

2013 165,171 3,500 $2,239,615 

2014 168,749 3,578 $2,289,526 

2015 172,407 3,658 $2,340,718 

2016 175,781 3,374 $2,158,989 

2017 179,223 3,442 $2,202,501 

2018 182,730 3,507 $2,244,094 

2019 186,308 3,578 $2,289,526 

2020 189,924 3,616 $2,313,842 

2021 193,215 3,291 $2,105,878 

2022 196,566 3,351 $2,144,271 

2023 199,976 3,410 $2,182,025 

2024 203,448 3,472 $2,221,698 

2025 207,014 3,566 $2,281,848 

$43,909,891 

Fee per residential unit (4) $1,298.34 



Calculations are on based growth rate provided in the IRC Comprehensive Plan and 

seasonal population projections). 

(2) Population growth per year, based annual population in Item 1. 


(4) Net impact cost per student (Source: Table IX-7) multiplied by the average number 

of students per residential land use (Source: Table IX-8). 

(5) To convert the fee per residential unit to fee per resident, the fee per residential unit 

(Item 4) is divided by the weighted average number of residents per unit (from Table 

II-6). 




As presented in Table IX-10, the projected school facility capital expansion costs through 

2025 will be $110.1 million if the existing LOS is adopted. Hence, the impact fee 

revenues will need to be supplemented with other revenue sources to accommodate this 

cost. 












X. Parks and Recreation Facilities 

This section discusses the analysis used in the development of the parks and recreation 

impact fee. To develop the proposed parks and recreation impact fee schedule, ten major 

elements must be addressed, including: 

• Inventory 


• Level of Service Standard 




• Net Parks and Recreation Impact Cost 


• Proposed Parks and Recreation Impact Fee Schedule 


These ten elements are summarized throughout this section, with the result being the 

proposed parks and recreation impact fee schedule. 

Inventory 

According to information provided by IRC, the County owns 26 parks, two 18-hole golf 

courses, and one shooting range (of which the County operates, staffs, and owns the 

equipment, but does not own the land). These include the parks and recreation facilities 

that are located within the unincorporated county area. In addition, the County maintains 

four parks that it does not own; these parks are not included in the analysis to develop the 

proposed parks and recreation impact fee schedule. IRC parks and recreational facilities 

can be classified into three different types, depending on the areas that they serve: 

• Neighborhood Parks 

• Community Parks 

• Regional Parks 

Table X-1 provides an inventory of all parks and recreation facilities that are located 

within unincorporated IRC, along with the facilities that are available at each park 

location. Additionally, Map X-1 shows where each park is located. 



May 2005 X-1 Impact Fee Study





Table X-1 

Parks & Recreation Facilities Inventory – Unincorporated County Area (1) 

Total 

Basketball Community Jogging Picnic 

Name of the Facility 

Acreage Ownership Class Restrooms Court Center Trails Pavilion 

Ambersand Beach Park 0.30 County R 

Boat Island 5.00 FIND (3) R 1 

Blue Cypress Lake Park 10.00 County R 1 1 

C-54 Stick Marsh Recreation Area 4.56 SJRWMD (4) R 2 1 

CR-512 Recreation Area 6.00 SJRWMD (4) R 1 2 

Dale Wimbrow Park 20.00 County R 1 0.50 3 1 

Donald MacDonald Park 54.00 County R 1 0.5 1 

IRC Fairgrounds 150.00 County R 2 0.3 1 

Gifford Park 40.00 County R 3 2 1 1.0 3 1 1 2 2 1 

Golden Sands Park 14.30 County R 1 4 1 

Grovenor Estates Park 3.00 County N 

Helen Hanson Park 2.00 County N 1 1 1 

Hosie-Schumann Park 2.00 County N 1 1 

IRC Shooting Range 80.00 State R 1 

Joe S. Earman Park 4.00 County R 2 

Kiwanis-Hobart Park 77.00 County R 3 1 1.0 7 2 2 

MLK Park 2.00 County N 1 

North County Regional Park 115.00 State R 1 0.5 1 1 4 

Oslo Road Boat Ramp 0.30 County R 

Pine Hill (Lone Pine) 0.50 County N 1 1 

Roseland Community Center 7.00 County N 1 1 1 

Round Island Beach Park 9.36 County R 1 0.3 6 1 

Round Island Park West 11.13 County R 1 0.3 1 1 

Sebastian Canoe Launch Park 1.03 County C 1 

South County Regional Park 80.00 County R 1 2 1.0 4 1 4 2 1 

Treasure Shores Park (North Beach Complex) 74.00 County R 1 0.3 1 

Wabasso Beach Park 1.00 County R 1 2 

West Wabasso Park 10.00 County N 1 2 2 1 1 

Wabasso School Park 7.36 County N 1 1 

Wabasso Causeway Park 5.00 County R 1 7 

45 th Street Dock 1.00 County R 

Sandridge (5) 380.00 County Golf Course 

IRC Park and Recreation Maintenance Facility N/A County N/A 

Total 

Basketball Community Jogging Picnic Play- Swimming Aquatic Softball Tennis Volleyball Soccer 

Summary of Parks & Recreation Facilities 

Acreage 

Restrooms Court Center Trails Pavilion ground Pool Center Field Courts Court Field 

Neighborhood Parks 33.86 4 5 1 0.0 3 5 0 0 2 0 0 0 

Community Parks 1.03 0 0 0 0.0 1 0 0 0 0 0 0 0 

Regional Parks 551.39 23 5 1 5.5 45 8 1 1 12 4 3 2 

TOTAL 586.28 27 10 2 5.50 49 13 1 1 14 4 3 2 

Playground 

Swimming 

Pool 

Olympic 

Aquatic 

Center 

Softball 

Field 

Tennis 

Courts 

Volleyball 

Court 

Soccer 

Field 



Table X-1 (Continued) 

Parks & Recreation Facilities Inventory – Unincorporated County Area (1) 

Total 

Archery Boat Golf Canoe Fair- Dune Lifeguard Fishing Archery Rifle Pistol 

Name of the Facility 

Acreage Ownership Class Range Ramp Course Launch ground Walkover Tower Pier 

Course Range Range 

Miscellaneous 

Ambersand Beach Park 0.30 County R 1 

Boat Island 5.00 FIND (3) R 4 

Blue Cypress Lake Park 10.00 County R 2 1 

C-54 Stick Marsh Recreation Area 4.56 SJRWMD (4) R 4 1 

CR-512 Recreation Area 6.00 SJRWMD (4) R 2 1 

Dale Wimbrow Park 20.00 County R 1 

Donald MacDonald Park 54.00 County R 1 1 2,500 sf 

IRC Fairgrounds 150.00 County R 1 1 60,000 sf Expo Pavilions (3) 

Gifford Park 40.00 County R 

Golden Sands Park 14.30 County R 1 1 

Grovenor Estates Park 3.00 County N 

Helen Hanson Park 2.00 County N 

Hosie-Schumann Park 2.00 County N 

IRC Shooting Range 80.00 State R 1 1 1 1 1,500 sf Large Storage Building 

Joe S. Earman Park 4.00 County R 1 

Kiwanis-Hobart Park 77.00 County R 

MLK Park 2.00 County N 

North County Regional Park 115.00 State R 400 sf Historical Info Center 

Oslo Road Boat Ramp 0.30 County R 1 

Pine Hill (Lone Pine) 0.50 County N 

Roseland Community Center 7.00 County N 1 

Round Island Beach Park 9.36 County R 1 1 

Round Island Park West 11.13 County R 4 1 1 Viewing Tower 

Sebastian Canoe Launch Park 1.03 County C 1 

South County Regional Park 80.00 County R 900 sf Maintenance Facility 

Treasure Shores Park (North Beach Complex) 74.00 County R 1 1 

Wabasso Beach Park 1.00 County R 2 1 

West Wabasso Park 10.00 County N 

Wabasso School Park 7.36 County N 

Wabasso Causeway Park 5.00 County R 3 2 2 

45 th Street Dock 1.00 County R 1 

Sandridge (5) 380.00 County Golf Course 

IRC Park and Recreation Maintenance Facility N/A County N/A 2 Parks Div. Maintenance Facility 

Total 

Archery Boat Golf Canoe Fair- Dune Lifeguard Fishing Clay Archery Rifle Pistol Purpose 

Summary of Parks & Recreation Facilities 

Acreage 

Range Ramp Course Launch ground Walkover Tower Pier Range Course Range Range Building(2) Miscellaneous 

Neighborhood Parks 33.86 0 0 0 0 0 0 0 1 0 0 0 0 0 N/A 

Community Parks 1.03 0 0 0 1 0 0 0 0 0 0 0 0 0 N/A 

Regional Parks 551.39 1 18 0 3 1 6 4 13 1 1 1 1 42,500 sf N/A 

TOTAL 586.28 1 18 0 4 1 6 4 14 1 1 1 1 42,500 sf N/A 

(1) Source: Office of Management and Budget and Recreation Department, IRC 

(2) Includes one 20,000 square foot outdoor expo pavilions, one 20,000 square foot outdoor agricultural pavilion, and one 20,000 square foot indoor expo pavilion located at IRC fairgrounds. 

(3) Florida Inland Navigation District 

(4) St. John’s River Water Management District 

(5) Sand Ridge Golf Course is comprised of two 18-hole golf courses. 

Sporting 

Clay 

Range 

Multi- 

Purpose 

Building (2) 




I:\34301.04-IRC Impact Fee Study\Maps\CountyParks.mxd Created: May 25, 2004 

County Parks 

2 1 0 2 Miles 

1 Ambersand Beach Park 

2 Boat Island 

3 Blue Cypress Lake Park 

4 C-54 Stick Marsh Recreation Area 

5 CR512 Recreation Area 

6 Dale Wimbrow Park 

7 Donald MacDonald Park 

8 IRC Fairgrounds 

9 Gifford Park 

10 Golden Sands Park 

11 Grovenor Estates Park 

12 Helen Hanson Park 

13 Hosie-Schumann Park 

14 Shooting Range 

15 Joe S. Earman Park 

16 Kiwanis-Hobart Park 

17 MLK Park 

18 North County Regional Park 

19 Oslo Road Boat Ramp 

20 Pine Hill 

21 Quay Rock Road 

22 Roseland Community Center 

23 Round Island Beach Park 

24 Round Island Park West 

25 Sebastian Canoe Launch Park 

26 South County Regional Park 

27 Treasure Shores Park 

28 Wabasso Beach Park 

29 Wabasso Island River Park 

30 45th St Dock 

31 Sandridge Golf Course 

32 West Wabasso Park 




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Population 

IRC provides parks and recreation facilities and services in the unincorporated areas of 

the county. The municipalities provide these facilities and services within their 

respective jurisdictions. As a result, the parks and recreation impact fee analysis will 

consider only unincorporated county area population and parks and recreational facilities 

located within the unincorporated county area. Section II, Table II-1, provides the 

estimated unincorporated area population for 2004 and the projected unincorporated area 

population through 2025. 

Level of Service Standard 

The current LOS for parks in unincorporated IRC is 6.61 acres per 1,000 population. 

This LOS is based on regional, community, and neighborhood parks that are available to 

persons in unincorporated IRC and is well above the adopted countywide standard 

reflected in the IRC Comprehensive Plan (4 acres per 1,000 residents). Rather than allow 

future development to consume the parks acreage capacity currently available above the 4 

acre standard, the current LOS of 6.61 acres per 1,000 population will be the adopted 

LOS standard for the unincorporated area of IRC. This will be implemented through an 

amendment to the Comprehensive Plan. 

Table X-2 shows the calculation of the current LOS standard, which will be combined for 

the unincorporated area of IRC for both regional and community/neighborhood parks. 

Community and neighborhood parks have been combined because they have similar 

types of facilities and both typically service smaller communities within unincorporated 

IRC. Regional parks are larger parks that serve the population of the entire 

unincorporated county, and are thus considered separate from community and 

neighborhood parks. 





Table X–2 

Parks & Recreation Facilities Current Level of Service 


Figure 

Unincorporated Area Population (1) 88,710 

Current Regional Parks Number of Acres (2) 551.39 

Current Regional Parks LOS Component (Acres per 1,000 Residents) (3) 6.22 

Current Neighborhood Parks Number of Acres (2) 33.86 

Current Community Parks Number of Acres (2) 1.03 

Total Number of Acres (Neighborhood and Community) (4) 34.89 

Current Neighborhood & Community Parks LOS Component (Acres per 1,000 Residents) (5) 0.39 

Current Total Parks LOS (Acres per 1,000 Residents) (6) 6.61 


(2) Source: Table X-1 

(3) Current regional parks number of acres (Item 2) divided by the unincorporated population 

(Item 1), multiplied by 1,000 residents. 

(4) Sum of current neighborhood parks number of acres and current community parks number of 

acres. 

(5) Current neighborhood/community parks number of acres (Item 4) divided by the 

unincorporated population (Item 1), multiplied by 1,000 residents. 

(6) Sum of current regional parks LOS (Item 3) and current neighborhood/community parks LOS 

(Item 5). 

Table X-3 presents a comparison of LOS in other counties to IRC (unincorporated county 

area only). As presented, IRC’s LOS is higher than Martin and Brevard counties, but 

lower than St. Lucie and Osceola counties. 

Table X–3 

Level of Service Comparison 


LOS 

[Acres per 1,000 Residents] 

Indian River (1) 6.61 

Martin (2) 5.00 

Brevard (3) 3.00 

Osceola (4) 7.00 

St. Lucie (5) 10.00 


(2) Source: Development Impact Fee Update Study, Martin County, 

July 1999. Standard of 5 acres per 1,000 residents includes regional and 

community parks only. Martin County also has a standard of 24 acres per 

1,000 residents for conservation land that is not included in this comparison. 

(3) Source: Brevard County Planning Department. Includes the entire county. 

(4) Source: Osceola County Comprehensive Plan, Parks and Recreation Facilities 

Element. Level of service is 2 acres per 1,000 residents for community parks 

and 5 acres per 1,000 residents for regional parks. 

(5) Source: St. Lucie County Comprehensive Plan, Policy 9.1.1.1. Level of 

service is 5 acres per 1,000 residents for community parks for unincorporated 

county and 5 acres per 1,000 residents for community parks (countywide). 






The total cost per resident for parks and recreation facilities consists of two components: 

the cost of land for the parks and the cost of equipment in the parks. 

The cost of land for parks and recreation facilities includes more than just the purchase 

cost of the land. Landscaping/site improvement and utilities/paving costs also are 

considered, along with the cost to purchase the land. To determine the cost per resident 

for land, three calculations must be performed. The first calculation determines the 

landscaping and site improvement costs per acre, while the second calculation determines 

the utilities and paving cost per acre. A third, subsequent calculation then determines the 

cost of the actual land per resident. 

The landscaping and site improvement cost per acre figure was calculated using historical 

expenditures for the North County Regional Park, which was recently constructed in two 

phases and reflects typical costs for parks in IRC. Phase I includes the construction of 

the pool complex and related facilities, while Phase II includes construction of the multipurpose 

ball fields and related facilities. The calculation of the total landscaping and site 

improvements cost per acre is illustrated in Table X-4. 

Table X-4 

Landscaping and Site Improvements Cost per Acre (1) 

Improvement/Calculation Step 

Figure/Cost 

North County Regional Park # of Acres (2) 115 

Landscaping and Site Improvement Costs - Phase I 

Fencing $50,000 

Landscaping, Mitigation, and Grassing $225,000 

Irrigation $100,000 

Landscaping and Site Improvement Costs - Phase II 

Fencing $125,000 

Landscaping and Mitigation $100,000 

Irrigation $100,000 

Total Landscaping and Site Improvements Cost (3) $700,000 

Landscaping and Site Improvements Cost per Acre (4) $6,087 

(1) Source: Recreation Department, IRC 


(3) Sum of costs for Phase I and Phase II. 

(4) Total landscaping and site improvements cost per acre (Item 3) divided by 

the total number of acres for North County Regional Parks (Item 2). 

The second calculation determines the utilities and paving cost per acre. As in the case of 

landscaping and site improvements costs, the utilities and paving cost per acre figure also 




was calculated using historical expenditures for the North County Regional Parks. This 

cost per acre is presented in Table X-5. 

Table X-5 

Utilities and Paving Cost per Acre (1) 

Improvement/Calculation Step Figure 

North County Regional Park # of Acres (2) 115 

Utilities and Paving Costs - Phase I 

Drainage $550,000 

Water and Wastewater Improvements $300,000 

Parking Lot Drives $750,000 

ERU Connection Fee $4,776 

Utilities and Paving Costs - Phase II 

Drainage $490,000 

Water and Wastewater Improvements $25,000 

Total Utilities and Paving Cost (3) $2,119,776 

Utilities and Paving Cost per Acre (4) $18,433 



(3) Sum of costs for Phase I and Phase II. 

(4) Total utilities and paving cost per acre 

(Item 3) divided by total number of acres for North County 

Regional Parks (Item 2). 

The calculations from the two previous tables are then used to determine the total land 

cost per resident for regional and neighborhood/community parks and recreation facilities 

in unincorporated IRC. These are presented in Table X-6. 

To calculate the total cost per land for parks and recreation facilities in unincorporated 

IRC, the price per acre figure of $34,136 is used. This figure is based on recent sales of 

vacant parcels in IRC of 40 to 130 acres, which can be found in Appendix B, Table B-2. 

Using this replacement cost per acre, the total cost per acre for parks and recreation 

facilities in unincorporated IRC is calculated. 

As shown in Table X-6, this results in a total land cost per resident of $420 for the 

regional parks component and $26 per resident for the neighborhood/community parks 

component. 




Table X-6 

Total Land Cost per Resident (1) 

Cost per 

Facility/Calculation Step 

Acre 

Land Cost per Acre (1) $34,136 

Landscaping and Site Improvements (per acre) (2) $6,087 

Utilities and Paving (per Acre) (3) $18,433 

Architecture, Engineering, and Inspection @ 15% (4) $8,798 

Total Land Cost per Acre (5) $67,454 

Regional Parks LOS (acres per 1,000 Residents) (6) 6.22 

Land Cost per Resident - Regional Park Component (7) $419.56 

Neighborhood/Community Parks LOS (acres per 1,000 Residents) (6) 0.39 

Land Cost per Resident - Neighborhood/Community Park Component (8) $26.31 

(1) Cost per acre is based on the purchase cost of $34,136 per acre, which is the average cost per 

acre for recently sold vacant land parcels of 40 to 130 acres in IRC. This information can be 

found in Appendix B, Table B-2. 



(4) Sum of land cost per acre (Item 1), landscaping/site improvement cost per acre (Item 2), and 

utilities and paving cost per acre (Item 3), multiplied by 15 percent, per IRC Parks 

Department staff. 

(5) Sum of land cost per acre (Item 1), landscaping/site improvement cost per acre (Item 2), 

utilities and paving cost per acre (Item 3), and architecture, engineering, and inspection cost 

per acre (Item 4). 


(7) Total land cost per acre (Item 5) multiplied by regional parks LOS, divided by 1,000. 

(8) Total land cost per acre (Item 5) multiplied by neighborhood/community parks LOS, divided 

by 1,000. 

The second component in determining the total cost per resident for parks and recreation 

facilities in unincorporated IRC is to calculate the equipment cost per resident for both 

regional and community/neighborhood parks. 

Separate equipment costs for both regional parks and for community/neighborhood parks 

are presented in Tables X-7 and X-8, respectively. The equipment cost for regional parks 

is $446 per resident and $72,681 per acre. Similarly, the total equipment cost for 

neighborhood/community parks is $27 per resident and $68,586 per acre. It should be 

noted that separate costs are not considered for the pistol and rifle range, as there is 

minimum equipment associated with these facilities. The actual cost of equipment for the 

ranges is included in other shooting range facility costs. 




Table X-7 

Regional Parks Equipment/Buildings Replacement Cost 

Facility (1) Cost per 

Description 

Number Unit 

Current LOS 

Unit Cost (2) Total Cost Resident 

Restrooms 23 restroom 1 restroom per 3,857 residents $80,000 $1,840,000 $20.74 

Basketball Court 5 court 1 court per 17,742 residents $40,000 $200,000 $2.25 

Community Center 1 center 1 center per 88,710 residents $146.50 sf $3,690,775 $41.60 

Jogging Trails 5.5 mile 1 mile per 16,129 residents $150,000 $825,000 $9.30 

Picnic Pavilion 45 pavilion 1 pavilion per 1,971 residents $40,000 $1,800,000 $20.29 

Playground 8 playground 1 playground per 11,089 residents $55,000 $440,000 $4.96 

Swimming Pool (Community) 1 pool 1 pool per 88,710 residents $2,100,000 $2,100,000 $23.67 

Olympic Aquatic Center 1 center 1 center per 88,710 residents $5,800,000 $5,800,000 $65.38 

Softball Field (lighted) 11 field 1 field per 8,065 residents $515,892 $5,674,812 $63.97 

Softball Field (not lighted) 1 field 1 field per 88,710 residents $365,892 $365,892 $4.12 

Tennis Courts 4 court 1 court per 22,178 residents $100,000 $400,000 $4.51 

Volleyball Court 3 court 3 court per 29,570 residents $20,000 $60,000 $0.68 

Soccer Field (lighted) 1 field 1 field per 88,710 residents $400,000 $400,000 $4.51 

Soccer Field (not lighted) 1 field 1 field per 88,710 residents $250,000 $250,000 $2.82 

Archery Range (3) 0 range N/A $0 $0 $0.00 

Boat Ramp 18 ramp 1 ramp per 4,928 residents $100,000 $1,800,000 $20.29 

Golf Course (4) 1 course 1 course per 88,710 residents $5,000,000 $5,000,000 $56.36 

Canoe Launch 3 launch 1 launch per 29,570 residents $188,000 $564,000 $6.36 

Fairground - Indoor Expo Pavillion 1 indoor expo pavillion 1 indoor pavillion per 88,710 residents $1,105,052 $1,105,052 $12.46 

Fairground - Outdoor Expo Pavillion 2 outdoor expo pavillion 1 outdoor pavillion per 44,355 residents $548,501 $1,097,002 $6.18 

Dune Walkover 6 walkover 1 walkover per 14,785 residents $43,067 $258,402 $2.91 

Lifeguard Tower 4 tower 1 tower per 22,178 residents $25,000 $100,000 $1.13 

Fishing Pier 13 pier 1 pier per 6,824 residents $12,500 $162,500 $1.83 

Large Multi-Purpose Building 1 20,000 sf 1 building per 88,710 residents $2,930,000 $2,930,000 $33.03 

Small Multi-Purpose Building 1 2,500 sf 1 building per 88,710 residents $366,250 $366,250 $4.13 

Shooting Range 1 Range 1 range per 88,710 residents $1,400,000 $1,400,000 $15.78 

Viewing Tower 1 Tower 1 tower per 81,217 residents $44,300 $44,300 $0.50 

Historical Information Center 1 400 sf 1 historical center per 88,710 residents $150,000 $150,000 $1.69 

Storage/Maintenance Facility 1 900 sf 1 storage bldg per 88,710 residents $131,850 $131,850 $1.49 

Parks Division Maintenance Facility 1 Building 1 maintenance facility per 88,710 residents $850,000 $850,000 $9.58 

IRC Shooting Range Storage Building 1 Building 1 storage bldg per 88,710 residents $40,000 $40,000 $0.45 

IRC Shooting Range Sporting Clay 1 Course 1 clay course per 88,710 residents $85,000 $85,000 $0.96 

IRC Shooting Range Archery Course 1 Course 1 archery course per 88,710 residents $75,000 $75,000 $0.85 

IRC Shooting Range Lighting 1 Lighting System 1 lighting system per 88,710 residents $70,000 $70,000 $0.79 

Total Equipment Cost per Resident (Regional Parks) $40,075,835 $445.57 

Total Regional Park Acreage (5) 551.39 

Total Equipment Cost per Acre (Regional Parks) (6) $72,681.47 



(3) The County owns the land but not the equipment. 

(4) Unit cost is for one 36-hole golf course. 


(6) Total cost of all equipment divided by the total number of acres of regional parks (Item 5). 





Table X-8 

Community/Neighborhood Parks Equipment/Buildings 

Replacement Cost 

Facility (1) 

Description 

Number 

Unit 

Current LOS 

Unit Cost (2) Total Cost 

Cost per 

Resident 

Restrooms 4 restroom 1 restroom per 22,178 residents $80,000 $320,000 $3.61 

Basketball Court 5 court 1 court per 17,742 residents $40,000 $200,000 $2.25 

Community Center 1 center 1 center per 88,710 residents $146.50 sf $205,686 $2.32 

Jogging Trails 0 mile N/A $150,000 $0 $0.00 

Picnic Pavilion 4 pavilion 1 pavilion per 22,178 residents $40,000 $160,000 $1.80 

Playground 5 playground 1 playground per 17,742 residents $55,000 $275,000 $3.10 

Swimming Pool (Community) 0 pool N/A $2,100,000 $0 $0.00 

Olympic Aquatic Center 0 center N/A $5,800,000 $0 $0.00 

Softball Field (lighted) 2 field 1 field per 44,355 residents $515,892 $1,031,784 $11.63 

Softball Field (not lighted) 0 field N/A $365,892 $0 $0.00 

Tennis Courts 0 court N/A $100,000 $0 $0.00 

Volleyball Court 0 court N/A $20,000 $0 $0.00 

Soccer Field (lighted) 0 field N/A $400,000 $0 $0.00 

Soccer Field (not lighted) 0 field N/A $250,000 $0 $0.00 

Archery Range (3) 0 range N/A $0 $0 $0.00 

Boat Ramp 0 ramp N/A $100,000 $0 $0.00 

Golf Course (4) 0 course N/A $5,000,000 $0 $0.00 

Canoe Launch 1 launch 1 launch per 88,710 residents $188,000 $188,000 $2.12 

Fairground - Indoor Expo Pavillion 0 indoor expo pavillion N/A $1,105,052 $0 $0.00 

Fairground - Outdoor Expo Pavillion 0 outdoor expo pavillion N/A $548,501 $0 $0.00 

Dune Walkover 0 walkover N/A $43,067 $0 $0.00 

Lifeguard Tower 0 tower N/A $25,000 $0 $0.00 

Fishing Pier 1 pier 1 pier per 88,710 residents $12,500 $12,500 $0.14 

Large Multi-Purpose Building 0 20,000 sf N/A $2,930,000 $0 $0.00 

Small Multi-Purpose Building 0 2,500 sf N/A $366,250 $0 $0.00 

Shooting Range 0 Range N/A $1,400,000 $0 $0.00 

Viewing Tower 0 Tower N/A $44,300 $0 $0.00 

Historical Information Center 0 400 sf N/A $150,000 $0 $0.00 

Storage/Maintenance Facility 0 900 sf N/A $131,850 $0 $0.00 

Parks Division Maintenance Facility 0 Building N/A $850,000 $0 $0.00 

IRC Shooting Range Storage 0 Building N/A $40,000 $0 $0.00 

IRC Shooting Range Sporting Clay 0 Course N/A $85,000 $0 $0.00 

IRC Shooting Range Archery Course 0 Course N/A $75,000 $0 $0.00 

IRC Shooting Range Lighting 0 Lighting System N/A $70,000 $0 $0.00 

Total Equipment Cost per Resident (Community & Neighborhood Parks) $2,392,970 $26.97 

Total Community/Neighborhood Park Acreage (5) 34.89 

Total Equipment Cost per Acre (Community and Neighborhood Parks) (6) $68,586.13 



(3) The County owns the land but not the equipment. 

(4) Unit cost is for one 36-hole golf course. 


(6) Total cost of all equipment divided by the total number of acres of community/neighborhood 

parks (Item 5). 


According to information provided by the IRC Office of Management and Budget, the 

County has programmed $5.8 million of the one-cent local option sales tax revenues for 

expanding current parks and recreation facilities. Table X-9 presents the details of the 

programmed facility expansion projects. 




Table X-9 

Programmed Capital Costs (1) 

Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Five-Year Total 

Project Description 2004/05 2005/06 2006/07 2007/08 2008/09 (FY 2004/05 to FY 2008/09) 

West Regional Park (100 Acres) $450,000 $1,050,000 $1,500,000 

South County Park $2,300,000 $2,300,000 

North County Park-Ballfields $2,000,000 $2,000,000 

Total $4,300,000 $0 $450,000 $1,050,000 $0 $5,800,000 


Unit Cost 

Table X-10 presents the total cost per resident for both regional and neighborhood/ 

community parks that will be used in the remainder of the impact fee analysis. These 

unit costs, $865 per resident for regional parks and $53 per resident for community and 

neighborhood parks, were calculated as the sum of the land cost and the equipment cost. 

Table X-10 

Unit Cost per Resident 

Cost per Resident/Calculation Step 

Figure 

Regional Parks 

Regional Parks Land Cost per Resident (1) $419.56 

Regional Parks Equipment Cost per Resident (2) $445.57 

Total Regional Parks & Recreational Facilities Cost per Resident $865.13 

Neighborhood/Community Parks 

Neighborhood & Community Parks Land Cost per Resident (1) $26.31 

Neighborhood & Community Parks Equipment Cost per Resident (3) $26.97 

Total Neighborhood/Community Parks & Recreational Facilities Cost per Resident $53.28 





To avoid overcharging new development for the capital cost of providing parks and 

recreation services, a review of the capital financing program for parks and recreation 

was completed. The purpose of this review was to determine any potential revenues, 

other than impact fees, generated by new development that could be used for capital 

facilities, land, and equipment expansion of the parks and recreation program. 


The IRC Recreation Department has six different sources that are consistently used for 

capital expenditures in the parks and recreation program. These funding sources are: 




• general fund; 

• municipal service taxing unit (MSTU) fund; 

• optional sales tax; 

• tree fine fund; 

• parks improvement fund; and 

• Florida Boating Improvement Program. 

Table X-11 summarizes the capital expenditures and their funding sources over the last 

six years. This table also specifies whether the capital expenditure was a replacement or 

an expansion of the existing capital inventory. The total revenue used for capital 

expansion for each of the previous six years is provided at the bottom of Table X-11. 





Table X-11 

Historical Capital Expenditures – Funding Sources (1) 


Expansion/ Replacement FY 1998/99 FY 1999/00 FY 2000/01 FY 2001/02 FY 2002/03 FY 2003/04 Six Year Total 

General Fund (Parks Divison) 

Storage Buildings - Equipment Expansion $4,970 $9,672 $14,642 

Round Island Footbridge Replacement $32,000 $32,000 

Maint. Equipment (tractors, vehicles, etc.) Replacement $45,986 $106,607 $86,606 $54,359 $68,484 $50,539 $412,581 

Maint. Equipment (tractors, vehicles, etc.) Expansion $2,800 $2,800 

Total - General Fund $45,986 $106,607 $91,576 $54,359 $78,156 $85,339 $462,023 

M.S.T.U. Fund (Recreation) 

Gifford Aquatic Center - Lighting Expansion $3,950 $3,950 

North County Aquatic Center - Equip. Expansion $7,945 $7,945 

Other Equipment (vehicles, etc.) Expansion $36,547 $36,547 

Other Equipment (vehicles, etc.) Replacement $10,914 $21,879 $24,052 $12,579 $69,424 

Storage Building Expansion $4,999 $4,999 

Defibrillators Expansion $19,396 $5,090 $24,486 

Phone System NCAC Expansion $4,985 $4,985 

Mobile Bleachers Expansion $83,060 $83,060 

Basketball Goals Expansion $4,000 $4,000 

Sports Floor and Covering Expansion $46,600 $46,600 

Computer Equipment Expansion $892 $892 

Total - M.S.T.U. Fund $10,914 $0 $21,879 $48,447 $66,111 $139,537 $286,888 

Shooting Range Construction 

Shooting Range Improvements Expansion $91,655 $91,655 


Fairgrounds Electronic Sign Expansion $5,500 $5,500 

Agricultural Pavilion #2 Expansion $34,030 $329,878 $167,324 $531,232 

North County Aquatic Center/ Park Expansion $210,882 $53,884 $5,073,929 $385,406 $5,724,101 

Gifford Aquatic Center Expansion $621,006 $1,750 $622,756 

Soccer Field Water & Sewer - Fairgrounds Expansion $13,838 $134,946 ($100) $13,368 $162,052 

South County Park - Phase II Expansion $928 $614,248 $288,156 $903,332 

South County Park Phase III Expansion $1,700,000 $1,700,000 

Donald McDonald Park Expansion $78,673 $213,726 $292,399 

Round Island Oceanside Park Expansion $1,127 $862,806 $863,933 

Agricultural Expo Building Expansion $34,343 $982,127 $1,016,470 

Riverview Park - Sebastian Expansion $200,000 $200,000 

Wabasso Causeway Park Replacement $311,638 $586,774 $113,280 $1,011,692 

Dale Wimbrow Park Expansion $55,451 $200,465 $255,916 

Treasure Shores Playground Equipment Replacement $58,000 $58,000 

Mobile Stage Expansion $85,000 $85,000 

Portable Restrooms Expansion $26,000 $26,000 

Fairgrounds electronic sign Expansion $14,445 $14,445 

Lighting at 16th St. Sports Complex Replacement $1,572 $1,572 

Painting at County Sports Complex Replacement $4,200 $4,200 

West Wabasso Park Improvements Replacement $65,485 $65,485 

North County Park Phase II Expansion $2,145,625 $2,145,625 

Gifford Park Security Building Expansion $80,000 $80,000 

Misc. Parks Improvements Expansion $89,203 $89,203 

Total - Optional Sales Tax $482,160 $3,871,028 $1,090,164 $5,244,655 $720,684 $4,450,222 $15,858,913 

FDRAP Grant 

South County Park Phase II Expansion $100,000 $100,000 

Round Island Ocean Park Expansion $100,000 $100,000 

North County Park Phase II Expansion $150,000 $150,000 

Total - FDRAP Grant $0 $200,000 $0 $0 $150,000 $0 $350,000 

Park Improvement Fund 

North County Aquatic Center Expansion $120,611 $120,611 

Florida Boating Improvement Program 

Sebastian Canoe Launch Expansion $2,283 $82,644 $74,398 $159,325 

Royal Palm Pointe - City of Vero Beach Expansion $20,000 $20,000 

Indian River Drive Boat Dock - Sebastian Replacement $20,000 $20,000 

Schumann Lake Boat Ramp - Sebastian Replacement $7,800 $7,800 

Oslo Boat Ramp Replacement $750 $50,000 $50,750 

Kitching Railhead Station Expansion $146,545 $146,545 

Pelican Island Upland Restoration Replacement $1,000,000 $1,000,000 

Misc. Boating Facilities Expansion $15,000 $15,000 

Total - Florida Boating Improvement Program $0 $22,283 $102,644 $82,198 $750 $1,211,545 $1,419,420 

Total Capital Expenditures $539,060 $4,199,918 $1,306,263 $5,429,659 $1,136,312 $5,978,298 $18,589,510 

Total Capital Expansion Expenditures $170,522 $3,486,537 $1,084,498 $5,343,448 $1,054,499 $4,716,502 $15,856,006 

Percent of GF/MSTU Expenditures to Total Capital Exp. Expenditures 0.00% 0.00% 0.38% 0.45% 5.56% 2.38% 1.48% 



The credit per resident was calculated using the average capital expansion expenditures 

during the last six years and the future planned projects budgeted during the next fiveyears. 

The average annual capital expenditure amount was divided by the average 

residents during this eleven-year time period, resulting in an average capital expansion 

cost per resident of $23. This information is presented in Table X-12. 




It is the County’s intent to use impact fee revenues as the primary funding source for 

future capital expansion needs of the parks and recreation program and to maintain or 

reduce the average annual dollar amount shown in this report toward capital expansion 

needs. In other words, the County intends to use non-impact fee revenue sources as the 

primary funding source for capital replacement, operations and maintenance expenses. 

As such, credit calculations for future expenditures do not include an escalation factor. 

Table X-12 

Capital Improvement Credit per Resident 

Capital 

Expenditures 

(Expansion) (1) 


County Area 


Fiscal Year 

1998/99 $170,522 76,237 

1999/00 $3,486,537 78,489 

2000/01 $1,084,498 80,486 

2001/02 $5,343,448 82,160 

2002/03 $1,054,499 84,149 

2003/04 $4,716,502 88,710 

2004/05 $4,300,000 90,100 

2005/06 $0 91,867 

2006/07 $450,000 93,669 

2007/08 $1,050,000 95,506 

2008/09 $0 97,379 

Total $21,656,006 

Average $1,968,728 87,159 

Revenue per Resident 

(1) Source: Tables X-9 and X-11 

$22.59 




process. First, the percentage of the total taxable value of vacant land to the total 

taxable property value for unincorporated IRC is calculated. Revenues generated by past 

payment of property taxes on vacant land are deposited into IRC’s general fund. 

Therefore, the second calculation considers the portion of total capital expansion 

expenditures funded through general fund or municipal service taxing unit (MSTU) 

revenues over the previous five-year period. As shown in Table X-11, this figure is 1.48 

percent. 


of historical general fund and MSTU revenues spent on capital expansion projects. As 

illustrated in Table X-13, the effective percentage of past property tax payments on 

vacant land is 0.16 percent. 




Table X-13 


Land 

Taxable Value 

Unincorporated County Vacant Land Value $732,617,920 

Unincorporated County Total Property Value (2) $6,596,351,608 

Vacant Land Value as a Percentage of Total Property Value (3) 11.11% 

Percent of General Fund/MSTU Capital Expansion Projects (4) 1.48% 



0.16% 




(5) Vacant land value as a percentage of total property value (Item 3) multiplied by the percent of 

general fund and MSTU-funded capital expansion projects (Item 4). 

The total credit of $320 per resident is presented in Table X-14, and is equal to the 

addition of the present value of the revenue credit per resident and the vacant land credit. 





Table X-14 

Credit per Resident 


Figure 

Revenue Credit per Resident (1) $22.59 


Capitalization Period (3) (in years) 25 

Capital Improvement Credit per Resident (4) ($318.38) 

Regional Parks Cost per Resident (5) $865.13 

Community & Neighborhood Cost per Resident (6) $53.28 

Total Cost per Resident (7) $918.41 


Revenue Credit for Past Property Taxes (9) ($1.47) 

Total Credit per Resident (10) ($319.85) 


(2) Capitalization rate is estimated at 5 percent 

(3) Capitalization period is estimated at 25 years, which is typically when major renovations or 

replacement of capital facilities becomes necessary. 

(4) Present value of the revenue credit per resident (Item 1) at a capitalization rate of five 

percent (Item 2) over a 25-year period (Item 3) 



(7) The sum of regional parks cost per resident (Item 5) and neighborhood/community parks 

cost per resident (Item 6). 


(9) Total cost per resident (Item 7) multiplied by effective vacant land value percentage (Item 

8). 

(10) The sum of capital improvement credit per resident (Item 4) and revenue credit for past 

property taxes (Item 9). 



deficiencies of parks and recreation facilities. While there are no existing deficiencies, 

adopting the current LOS as the standard does, in fact, create the need to expand facilities 

in the near future to meet the needs of new growth. 

Net Parks and Recreational Facilities Impact Cost 

The net impact fee cost per resident is the difference between the total cost per resident, 

calculated in Table X-10, and the total credit per resident, calculated in Table X-14. 

Table X-15 presents the calculation of the net parks and recreational facilities impact cost 

per resident. 




Table X-15 

Net Impact Cost per Resident 

Impact Cost / Credit Element Cost Credit 

Total Impact Cost per Resident 

Total Parks & Recreational Facilites Impact Cost (1) $918.41 



Net Impact Cost per Resident (3) 

Net Impact Cost per Resident (3) $598.56 



(3) Sum of the total parks and recreational facilities impact cost (Item 1) and the total 

revenue credit (Item 2). 

As stated previously, the net impact cost per resident is the total impact cost per resident 

of $918, less the total revenue credit of $320. The result is a net impact cost of $599 per 

resident. 

Residents per Housing Unit by Housing Type 

Up to this point, the parks and recreation impact fee analysis has been based on the 

impact cost per resident. The parks and recreation impact fee, however, is charged on a 

per-dwelling unit basis, not per resident. Since the number of residents per housing unit 

varies by land use, the weighted average residents per housing unit for three major 

residential land uses are used. Table X-16 illustrates the number of residents per housing 

unit for the three different land uses, as well as the overall weighted average residents per 

residential land use. The calculation of the number of residents per housing unit is 

further explained in Section II. 





Table X-16 

Residents per Housing Unit by Housing Type (1) 

Land Use 

Residents per Unit 

Single Family Detached 

Less than 1,500 sf 2.175 

1,500 to 2,499 sf 2.444 

2,500 sf or greater 2.651 

Accessory Single Family 1.477 

Multi Family 1.477 

Mobile Home 1.574 

Weighted Average 2.050 


Proposed Parks and Recreation Impact Fee Schedule 

The information presented in Table X-15 concerning the net impact cost per resident is 

used to calculate the corresponding impact fee for the different land uses previously 

discussed in Table X-16. The resulting fee schedule is provided in Table X-17. The total 

fee is equal to the number of residents per unit multiplied by the net cost per person for 

each land use. 

Table X-17 

Proposed Parks & Recreation Facilities Impact Fee Schedule 

Residents 

per Unit (1) 

Net Cost per 


Resident (2) Net Impact Fee (3) Fee (4) 



Land Use 

Single Family Detached 

Less than 1,500 sf 2.175 $598.56 $1,301.87 $39.06 $1,340.93 

1,500 to 2,499 sf 2.444 $598.56 $1,462.88 $43.89 $1,506.77 

2,500 sf or greater 2.651 $598.56 $1,586.78 $47.60 $1,634.38 

Accessory Single Family 1.477 $598.56 $884.07 $26.52 $910.59 

Multi Family/Accessory Single Family 1.477 $598.56 $884.07 $26.52 $910.59 

Mobile Home 1.574 $598.56 $942.13 $28.26 $970.39 



(3) Residents per unit (Item 1) for each land use category multiplied by net cost per resident 

(Item 2). 





Table II-1. Table X-18 presents the parks and recreation facilities demand forecast and 





Table X-18 




2025 Unincoporated County Population (1) 132,696 

Regional Parks: 

Adopted LOS Standard (Acres per 1,000 Residents) (2) 6.22 

2025 Required Acreage (3) 825.37 

Existing Acreage (4) 551.39 

Additional Regional Park Acreage Needed (5) 273.98 

Cost per Acre (6) $140,135 

Total Cost for Regional Parks (7) $38,394,187 

Community and Neighborhood Parks: 

Adopted LOS Standard (Acres per 1,000 Residents) (2) 0.39 

2025 Required Acreage (3) 51.750 

Existing Acreage (4) 34.890 

Additional Regional Park Acreage Needed (5) 16.86 

Cost per Acre (6) $136,040 

Total Cost for Community and Neighborhood Parks (7) $2,293,634 

Total Cost for Community and Neighborhood Parks (8) 


$40,687,821 


(3) Required 2025 acreage for each parks type, based on existing LOS and 2025 population. 


(5) 2025 required parks acreage (Item 3) less existing parks acreage (Item 4) for each park type. 

(6) Sum of the total cost per acre for land (Source: Table X-6) and equipment (Source: Table X-7 

for regional park equipment and Table X-8 for neighborhood park neighborhood park 

equipment). 

(7) Total cost per acre (Item 6) multiplied by additional acreage needed (Item 5) for each 

respective park type. 

(8) The sum of the total cost for regional parks and the total cost for community and 

neighborhood parks. 

As presented in Table X-18, the County will need an additional 274 acres of regional 

parks and 51.8 acres of neighborhood/community parks by 2025. This would require an 

investment of $40.7 million, of which $5.8 million has been programmed for the next 

five years. 



and impact cost per resident calculated in Table X-15, it is estimated that the parks and 

recreation impact fee revenues through 2025 will generate $26.3 million. 




Table X-19 





New 


Estimated 

Revenues (3) 

Year 

2004 88,710 

2005 90,100 1,390 $831,998 

2006 91,867 1,767 $1,057,656 

2007 93,669 1,802 $1,078,605 

2008 95,506 1,837 $1,099,555 

2009 97,379 1,873 $1,121,103 

2010 99,288 1,909 $1,142,651 

2011 101,435 2,147 $1,285,108 

2012 103,631 2,196 $1,314,438 

2013 105,875 2,244 $1,343,169 

2014 108,168 2,293 $1,372,498 

2015 110,513 2,345 $1,403,623 

2016 112,676 2,163 $1,294,685 

2017 114,882 2,206 $1,320,423 

2018 117,130 2,248 $1,345,563 

2019 119,423 2,293 $1,372,498 

2020 121,741 2,318 $1,387,462 

2021 123,851 2,110 $1,262,962 

2022 125,999 2,148 $1,285,707 

2023 128,185 2,186 $1,308,452 

2024 130,410 2,225 $1,331,796 

2025 132,696 2,286 $1,368,308 

$26,328,260 


(1) Source: Section II, Table II-1 (some of the years are not shown in 

Table II-1. Calculations are on based growth rate provided in the IRC 

Comprehensive Plan and seasonal population projections). 




As presented in Table X-18, the projected park and recreation facility capital expansion 

costs through 2025 will be $40.7 million if the current LOS is adopted. Hence, it appears 

that the impact fee revenues will need to be supplemented with other funding sources to 

accommodate this cost. 















Appendix A 

Population Estimate 

& 

Functional Population 

Supplemental Information


Table A-1 

24-Hour Baseline - County 

24-Hour 

Functional 

Resident 

Population / Employment 

Population / Employment Category 

Coefficient 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 

Total Residential and Seasonal Population (1) 0.650 117,181 120,247 123,799 126,749 129,386 132,580 138,393 140,562 143,318 146,129 148,996 151,918 


Natural Resources 0.271 5,486 5,598 5,710 5,700 5,777 5,853 5,930 6,000 6,056 6,112 6,168 6,224 

Construction 0.271 3,620 3,555 3,490 3,360 3,477 3,593 3,710 3,800 3,884 3,968 4,052 4,136 

Manufacturing 0.270 3,190 3,270 3,350 3,510 3,557 3,603 3,650 3,690 3,730 3,770 3,810 3,850 

Transportation, Communications, Utilities (TCU) and Warehousing 0.271 1,270 1,330 1,390 1,520 1,573 1,627 1,680 1,740 1,796 1,852 1,908 1,964 

Wholesale Trade 0.271 1,196 1,253 1,310 1,190 1,210 1,230 1,250 1,270 1,294 1,318 1,342 1,366 

Retail Trade 1.406 10,992 11,241 11,490 11,260 11,433 11,607 11,780 11,950 12,114 12,278 12,442 12,606 

Finance, Insurance, Real Estate (FIRE) 0.292 4,648 4,734 4,820 5,080 5,200 5,320 5,440 5,550 5,640 5,730 5,820 5,910 

Services 0.292 18,814 19,372 19,930 20,150 20,837 21,523 22,210 22,850 23,466 24,082 24,698 25,314 

Government 0.497 5,018 5,094 5,170 5,210 5,397 5,583 5,770 5,930 6,076 6,222 6,368 6,514 

TOTAL 54,234 55,447 56,660 56,980 58,460 59,940 61,420 62,780 64,056 65,332 66,608 67,884 

(1) Source: 2000 Census and 2004 BEBR estimates 

(2) Source: Woods & Poole Economics, Inc. Indian River County 2004 Employment by Major Sector 

Table A-2 

24-Hour Baseline – County Excluding Indian River Shores 

24-Hour 

Functional 

Resident 



Coefficient 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 

Population (1) 0.650 113,548 116,519 119,961 122,947 125,504 128,669 133,964 135,972 138,560 141,198 143,885 146,621 



Construction 0.271 3,501 3,438 3,375 3,250 3,363 3,475 3,588 3,675 3,756 3,838 3,919 4,000 




Retail Trade 1.406 10,835 11,081 11,326 11,100 11,270 11,442 11,612 11,780 11,941 12,103 12,265 12,426 


Services 0.292 18,196 18,735 19,275 19,488 20,152 20,816 21,480 22,099 22,695 23,291 23,886 24,482 

Government 0.497 4,853 4,927 5,000 5,039 5,220 5,400 5,580 5,735 5,876 6,018 6,159 6,300 

TOTAL 52,906 54,090 55,275 55,584 57,024 58,461 59,901 61,224 62,465 63,706 64,947 66,188 




May 2005 A-1 Impact Fee Study

Table A-3 

24-Hour Baseline – Unincorporated County 

24-Hour 

Functional 

Resident 



Coefficient 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 

Population (1) 0.650 74,293 76,237 78,489 80,486 82,160 84,149 88,710 90,100 91,867 93,669 95,506 97,379 



Construction 0.271 2,497 2,452 2,407 2,317 2,398 2,478 2,559 2,621 2,679 2,736 2,794 2,852 


Transportation, Communications, Utilities (TCU) and Warehousing 0.271 981 1,027 1,074 1,174 1,215 1,257 1,298 1,344 1,387 1,430 1,474 1,517 

Wholesale Trade 0.271 862 903 944 858 872 887 901 916 933 950 968 985 

Retail Trade 1.406 7,923 8,103 8,282 8,116 8,241 8,366 8,491 8,615 8,734 8,853 8,973 9,092 


Services 0.292 12,975 13,360 13,745 13,897 14,370 14,843 15,317 15,758 16,183 16,608 17,032 17,457 

Government 0.497 3,461 3,513 3,566 3,593 3,722 3,850 3,979 4,090 4,190 4,291 4,391 4,492 

TOTAL 38,605 39,472 40,339 40,572 41,614 42,654 43,696 44,655 45,554 46,453 47,352 48,252 



Table A-4 

11-Hour Baseline –County 

11-Hour 

Functional 

Resident 



Coefficient 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 

Population (1) 0.350 117,181 120,247 123,799 126,749 129,386 132,580 138,393 140,562 143,318 146,129 148,996 151,918 



Construction 0.824 3,620 3,555 3,490 3,360 3,477 3,593 3,710 3,800 3,884 3,968 4,052 4,136 




Retail Trade 1.942 10,992 11,241 11,490 11,260 11,433 11,607 11,780 11,950 12,114 12,278 12,442 12,606 


Services 0.879 18,814 19,372 19,930 20,150 20,837 21,523 22,210 22,850 23,466 24,082 24,698 25,314 

Government 1.036 5,018 5,094 5,170 5,210 5,397 5,583 5,770 5,930 6,076 6,222 6,368 6,514 

TOTAL 54,234 55,447 56,660 56,980 58,461 59,939 61,420 62,780 64,056 65,332 66,608 67,884 





Table A-5 

24-Hour Functional Population - County 

24-Hour Functional Residents 


1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 

Total Population 117,181 120,247 123,799 126,749 129,386 132,580 138,393 140,562 143,318 146,129 148,996 151,918 

Functional Population - Residential 76,168 78,161 80,469 82,387 84,101 86,177 89,955 91,365 93,157 94,984 96,847 98,747 

Functional Population - Employment 

Natural Resources 1,487 1,517 1,547 1,545 1,566 1,586 1,607 1,626 1,641 1,656 1,672 1,687 

Construction 981 963 946 911 942 974 1,005 1,030 1,053 1,075 1,098 1,121 

Manufacturing 861 883 905 948 960 973 986 996 1,007 1,018 1,029 1,040 

Transportation, Communications, Utilities (TCU) and Warehousing 344 360 377 412 426 441 455 472 487 502 517 532 

Wholesale Trade 324 340 355 322 328 333 339 344 351 357 364 370 

Retail Trade 15,455 15,805 16,155 15,832 16,075 16,319 16,563 16,802 17,032 17,263 17,493 17,724 

Finance, Insurance, Real Estate (FIRE) 1,357 1,382 1,407 1,483 1,518 1,553 1,588 1,621 1,647 1,673 1,699 1,726 

Services 5,494 5,657 5,820 5,884 6,084 6,285 6,485 6,672 6,852 7,032 7,212 7,392 

Government 2,494 2,532 2,569 2,589 2,682 2,775 2,868 2,947 3,020 3,092 3,165 3,237 

Total Functional Residents 104,965 107,599 110,550 112,312 114,683 117,416 121,852 123,875 126,246 128,653 131,096 133,575 

Ratio of Functional Residents to Residents 89.6% 89.5% 89.3% 88.6% 88.6% 88.6% 88.0% 88.1% 88.1% 88.0% 88.0% 87.9% 

Table A-6 

24-Hour Functional Population – County Excluding Indian River Shores 



1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 





Construction 949 932 915 881 911 942 972 996 1,018 1,040 1,062 1,084 

Manufacturing 853 874 895 938 951 963 976 986 997 1,008 1,018 1,029 



Retail Trade 15,235 15,580 15,925 15,606 15,846 16,087 16,327 16,562 16,790 17,017 17,244 17,471 


Services 5,313 5,471 5,628 5,690 5,884 6,078 6,272 6,453 6,627 6,801 6,975 7,149 

Government 2,412 2,449 2,485 2,504 2,594 2,684 2,773 2,850 2,921 2,991 3,061 3,131 





Table A-7 

24-Hour Functional Population – Unincorporated County Area 



1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 





Construction 677 664 652 628 650 672 693 710 726 742 757 773 

Manufacturing 665 682 699 732 742 751 761 770 778 786 795 803 



Retail Trade 11,140 11,392 11,645 11,411 11,587 11,763 11,938 12,112 12,280 12,448 12,616 12,783 

Finance, Insurance, Real Estate (FIRE) 936 953 971 1,023 1,047 1,071 1,096 1,118 1,136 1,154 1,172 1,190 

Services 3,789 3,901 4,013 4,058 4,196 4,334 4,473 4,601 4,725 4,849 4,973 5,097 

Government 1,720 1,746 1,772 1,786 1,850 1,914 1,978 2,033 2,083 2,133 2,183 2,233 



Table A-8 

11-Hour Functional Population – County 



1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 





Construction 2,983 2,929 2,876 2,769 2,865 2,961 3,057 3,131 3,200 3,270 3,339 3,408 

Manufacturing 2,622 2,688 2,754 2,885 2,924 2,962 3,000 3,033 3,066 3,099 3,132 3,165 

Transportation, Communications, Utilities (TCU) and Warehousing 1,046 1,096 1,145 1,252 1,296 1,341 1,384 1,434 1,480 1,526 1,572 1,618 

Wholesale Trade 988 1,035 1,082 983 999 1,016 1,033 1,049 1,069 1,089 1,108 1,128 

Retail Trade 21,346 21,830 22,314 21,867 22,203 22,541 22,877 23,207 23,525 23,844 24,162 24,481 


Services 16,538 17,028 17,518 17,712 18,316 18,919 19,523 20,085 20,627 21,168 21,710 22,251 

Government 5,199 5,277 5,356 5,398 5,591 5,784 5,978 6,143 6,295 6,446 6,597 6,749 





Tables A-9 through A-11 provide supporting documentation on how the residential coefficients 

for functional population were calculated. 

Table A-9 

IRC Population and Employment Characteristics 

Item/Calculation Step 

Figure 

Workers who live and work in IRC (1) 39,072 

Workers who live elsewhere but work in IRC (2) 9,049 

Total workers in IRC (3) 48,121 

Workers who live in IRC but work elsewhere (4) 5,804 

Weighted average worker population for workers who 

move between Counties (5) 7,156 

Total effective workers (6) 46,228 

Population (7) 112,947 

Total effective workers as a percent of population (8) 41% 

School age population (5-17 years) (9) 16,435 

Percent of total population (10) 15% 

Population net of workers & school age population (11) 51,636 

Percent of total population (12) 46% 

(1) Source: US Census Bureau, County-to-County Worker Flow Files, 

2000 


2000 

(3) Sum of workers who live and work in IRC (Item 1) and workers who 

live elsewhere but work in IRC (Item 2). 


2000 

(5) Weighted average is calculated by using the assumption that workers 

who do not reside in IRC (Item 2) are in IRC for 10 hours per day 

while workers who are IRC residents but work outside the County 

(Item 4) are in IRC for 14 hours per day. The resulting equation is 

[(9,049 x 10/24) + (5,804 x 14/24)]. 

(6) Sum of workers who live and work in IRC (Item 1) and weighted 

average worker population (Item 5). 

(7) Source: US Census Bureau, 2000 Census 

(8) Total effective workers (Item 6) divided by population (Item 7). 

(9) Source: US Census Bureau, 2000 Census 

(10) School age population (Item 9) divided by population (Item 7). 

(11) Population (Item 7) less workers who live and work in IRC (Item 1), 

workers who live in IRC and work elsewhere (Item 4), and school age 


(12) Population net of workers and school age population (Item 11) divided by total 





The resulting percentages from Table A-9 are used in the calculation of residential coefficients for 

11-hour and 24-hour functional population. These calculations are presented in Tables A-10 and 

A-11. 

Table A-10 

Residential Coefficient for 24-Hour Functional Population 

Population 

Group 

Hours at 

Residence (1) 

Percent of 


Effective 

Hours (3) 

Workers 13 41% 5.32 

Students 14 15% 2.04 

Other 18 46% 8.23 

Total Hours at Residence (4) 15.59 

Residential Functional Population Coefficient (5) 

(1) Assumed. 

65% 


(3) Hours at residence (Item 1) multiplied by percent of population 

(Item 2) 

(4) Sum of effective hours. 

(5) Sum of effective hours (Item 4) divided by 24. 

Table A-11 

Residential Coefficient for 11-Hour Functional Population 

Population 

Group 

Hours at 

Residence (1) 

Percent of 


Effective 

Hours (3) 

Workers 0 41% - 

Students 1 15% 0.15 

Other 8 46% 3.66 

Total Hours at Residence (4) 3.80 

Residential Functional Population Coefficient (5) 

(1) Assumed. 

35% 


(3) Hours at residence (Item 1) multiplied by percent of population 

(Item 2) 

(4) Sum of effective hours. 

(5) Sum of effective hours (Item 4) divided by 24. 




Table A-12 presents the actual and projected permanent countywide population for IRC, based on the IRC MPO’s population 

projections included in the County’s Comprehensive Plan. 

Table A-12 

IRC Permanent Population Projections 

1998 1999 2000 2001 2002 2003 2004 2005 2010 2015 2020 2025 

Permanent Residents 106,690 109,579 112,947 115,716 118,169 121,174 126,796 128768 142,166 158,744 175,322 191,900 

Projected growth rates for interim years 2.00% 2.23% 2.01% 1.82% 

(1) Source: IRC Comprehensive Plan 

Table A-12 presents the projected seasonal residents for IRC, based on the projections included in the County’s Comprehensive Plan. 

Table A-13 

IRC Seasonal Population Projections 

Population Source 1998 1999 2000 2001 2002 2003 2004 2005 2010 2015 2020 2025 

Hotels/Motels 4,958 5,041 5,125 5,209 5,294 5,381 5,470 5,560 5,994 6,426 6,867 7,320 

Recreational Vehicles 1,686 1,689 1,692 1,695 1,698 1,702 1,705 1,708 1,726 1,744 1,762 1,780 

Family, Friends, and Relatives 5,455 5,546 5,638 5,730 5,824 5,920 6,017 6,116 6,593 7,069 7,554 8,045 

Migrant Labor 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 

Part-Time Residents 10,785 11,005 11,230 11,455 11,684 11,917 12,156 12,400 13,550 14,700 15,840 15,941 

Total 23,884 24,281 24,685 25,089 25,501 25,920 26,347 26,784 28,863 30,939 33,023 34,086 

Growth Rates for Seasonal Residents 2000 2005 2010 2015 2020 

Hotels/Motels 1.64% 1.51% 1.40% 1.34% 1.29% 

Recreational Vehicles 0.19% 0.21% 0.21% 0.21% 0.20% 

Family, Firneds, and Relatives 1.64% 1.51% 1.40% 1.34% 1.27% 

Migrant Labor 0.00% 0.00% 0.00% 0.00% 0.00% 

Part-Time Residents 2.00% 1.79% 1.64% 1.51% 0.13% 

(1) Source: IRC Comprehensive Plan. To calculate the 1998 and 1999 seasonal population figures, the same growth rate as between 2000 and 

2005 is used. 



Table A-14 

IRC Weighted Average Seasonal Population Projections 

Population Category (1) 1998 1999 2000 2001 2002 2003 2004 2005 2010 2015 2020 2025 

Permanent Residents (2) 106,690 109,579 112,947 115,716 118,169 121,174 126,796 128,768 142,166 158,744 175,322 191,900 

Hotels/Motels (3) 3,719 3,781 3,844 3,907 3,971 4,036 4,102 4,170 4,496 4,820 5,150 5,490 

Recreational Vehicles (4) 708 709 711 712 713 715 716 717 725 732 740 748 

Family, Friends, and Relatives (5) 1,364 1,386 1,410 1,433 1,456 1,480 1,504 1,529 1,648 1,767 1,889 2,011 

Migrant Labor (6) 170 170 170 170 170 170 170 170 170 170 170 170 

Part-Time Residents (7) 4,530 4,622 4,717 4,811 4,907 5,005 5,105 5,208 5,691 6,174 6,653 6,695 

Weighted Average Total (8) 117,181 120,247 123,799 126,749 129,386 132,580 138,393 140,562 154,896 172,407 189,924 

(1) Source: Table A-12 for permanent residents and Table A-13 for seasonal residents 

207,014 

(2) Number of permanent residents per year, multiplied by a weighting factor of 1.0, or 12 months per year. 

(3) Peak visitors in hotels/motels per year, multiplied by a weighting factor of 0.75, or 9 months per year (based on discussions with IRC staff and 

professional judgment). 

(4) Peak visitors in RV parks per year, multiplied by a weighting factor of 0.42, or 5 months per year (based on discussions with IRC staff and 

professional judgment). 

(5) Peak visitors that stay with family and friends per year, multiplied by a weighting factor of 0.25, or 3 months per year (per the IRC Chamber 

of Commerce and professional judgment). 

(6) Peak visitors that are considered migrant workers, per year, multiplied by a weighting factor of 0.17, or 2 months per year (per the IRC 

Comprehensive Plan). 

(7) Peak visitors that are considered part-time residents, per year, multiplied by a weighting factor of 0.42, or 5 months per year (per the definition 

of a part-time resident included in the IRC Comprehensive Plan). 

(8) Sum of the total residents (Item 1 through Item 6). 



Appendix B 

Property Values 

Supplemental Information


Appendix B presents the 2004 vacant land sales in West IRC, used to determine the land 

replacement value for five program areas. West IRC is defined as the area between 58 th Avenue 

and County Road 512. Because the County is more likely to build future facilities in this area, 

sales in West County are utilized to determine land cost per acre. Sales of four- to six-acre lots are 

used in the calculation of library, public buildings, and emergency services impact fees. Sales of 

40- to 130-acre parcels are used in the calculation of public education and parks and recreation 

facilities impact fees. 

Table B-1 

4- to 6-Acre Lot Sales in West IRC (2004) (1) 

Parcel Id Sale Price Sale Date Street Address 

City Zip Code Total Acres Cost Per Acre 

31370000001145100006.0 $54,800 01-Feb-04 97th Street 

FELLSMERE 32948 5.70 $9,614 

30380000001030000010.0 $50,000 01-Apr-04 Dale Avenue 

SEBASTIAN 32958 5.00 $10,000 

32392900002004000002.1 $75,000 01-Mar-04 5965 41st Street 

VERO BEACH 32967 4.86 $15,432 

30382100001000000011.1 $135,000 01-Jun-04 135th Street 

SEBASTIAN 32958 4.83 $27,950 

32391000000700000030.0 $190,000 01-Jun-04 2855 63rd Street 

VERO BEACH 32967 4.75 $40,000 

31393200000300000014.0 $250,000 01-Oct-04 81st Street 

VERO BEACH 32967 5.00 $50,000 

32392900002022000001.0 $250,000 01-Oct-04 37th Street 

VERO BEACH 32966 4.18 $59,809 

32391000000100000024.0 $275,000 01-Jun-04 US Highway 1 

VERO BEACH 32967 4.07 $67,568 

31392800004001000001.0 $418,000 01-Jun-04 5560 85th Street 

SEBASTIAN 32958 4.72 $88,559 

32390300000500000001.1 $535,000 01-Aug-04 7255 US Highway 1 VERO BEACH 32967 5.76 $92,882 

32390300000500000002.0 $555,000 01-Apr-04 7155 US Highway 1 VERO BEACH 32967 5.55 $100,000 

32390900001020000001.1 $510,000 01-Oct-04 5590 65th Street 

VERO BEACH 32967 4.63 $110,151 

32391000000700000022.0 $760,000 01-May-04 6255 US Highway 1 VERO BEACH 32967 5.12 $148,438 

33380300001008000003.0 $690,000 01-Jun-04 20th Street 

VERO BEACH 32966 4.45 $155,056 

30382100001000000011.3 $850,000 01-May-04 13361 US Highway 1 SEBASTIAN 32958 4.65 $182,796 

33380100001010000003.2 $1,020,000 01-Oct-04 78th Avenue 

VERO BEACH 32966 5.08 $200,787 

30382500000002000003.3 $1,250,000 01-Aug-04 13700 US Highway 1 SEBASTIAN 32958 5.00 $250,000 

30382500000005000005.0 $1,075,000 01-Jun-04 13575 Old Dixie Highway SEBASTIAN 32958 4.04 $266,089 

Total $8,942,800 87.39 

Weighted Average Cost Per Acre 

$102,332 


Table B-2 

40- to 130-Acre Lot Sales in West IRC (2004) (1) 

Parcel Id Sale Price Sale Date Street Address 

City Zip Code Total Acres Cost Per Acre 

32392000001001000001.0 (2) 01-Sep-04 53rd Street 

VERO BEACH 32967 

32392000001001000001.1 (2) 01-Sep-04 53th Street 


32392000001002000001.0 (2) $9,160,000 

01-Sep-04 53th Street 


128.41 $71,334 

32392000001002000002.0 (2) 01-Sep-04 53th Street 


33392300001001000001.0 (2,3) 01-Oct-04 20th Avenue SW VERO BEACH 32962 

33392300001007000002.0 (2,3) $1,038,100 

01-Oct-04 20th Avenue SW VERO BEACH 32962 

51.74 $20,064 

31382600000300000005.0 (2) 01-Nov-04 CR 510 


31382600000300000004.0 (2) $737,900 

01-Nov-04 CR 510 


62.84 $11,743 

32391600000300000001.8 $5,940,000 01-Oct-04 Bent Pine Drive 

VERO BEACH 32967 79.2 $75,000 

32391400000500000004.3 $700,000 01-Jul-04 53rd Street 

VERO BEACH 32966 78.63 $8,902 

31382200000100000002.2 $880,000 01-Jun-04 95th Street 

SEBASTIAN 32958 46.04 $19,114 

31393000000300000002.0 $1,440,000 01-May-04 70th Avenue 

SEBASTIAN 32958 80 $18,000 

33393300002001000001.0 $1,225,400 01-Apr-04 43rd Avenue SW VERO BEACH 32968 59.88 $20,464 

32391700001001000001.0 $285,000 01-Jan-04 5975 61st Street 

VERO BEACH 32967 40.36 $7,061 

Total $21,406,400 627.10 

Weighted Average Cost Per Acre 

$34,136 


(2) Multi-parcel sales 

(3) Although this parcel is not located within West IRC, County representatives indicated that it is an 

example of the type of property the County would consider purchasing in the future for its 

facilities. As such, it is included in the calculations. 



May 2005 B-1 Impact Fee Study


Appendix C 

Solid Waste Impact Fee Schedule 

(WGU Based)


Table C-1 

Proposed Solid Waste Impact Fee Schedule (WGU Based) 

Code No Land Use WGU (1) Unit (2) 

Proposed 

Impact Fee (3) 

01 Single Family 1.60 du $75.42 

02 Mobile Homes 1.60 du $75.42 

08 Multi-Family 2-9 Units 1.20 du $56.57 

03 Multi-Family 10 Units or More 1.20 du $56.57 

04 Condominium (residential) 1.20 du $56.57 

05 Residential Co-ops 1.20 du $56.57 

06 Retirement homes 0.25 100 sf $11.78 

07 Miscellaneous residential 0.25 100 sf $11.78 

07.G Guard House 0.50 N/A $23.57 

07.O Maintenance building 0.20 100 sf $9.43 

07.P Club house/recreational with kitchen 0.25 100 sf $11.78 

07.S Club house/recreational without kitchen 0.20 100 sf $9.43 

11 Stores – one story – all other 0.50 100 sf $23.57 

11.F Used commodities sales store 0.20 100 sf $9.43 

12 

Mixed Use – Stores with office and/or residential – 

all other 0.50 100 sf $23.57 

12.H 

Used commodities sales store with office and/or 

residential 0.20 100 sf $9.43 

13 Department stores – all other 1.00 100 sf $47.14 

13.C Department stores – apparel sales only 0.75 100 sf $35.35 

14 Supermarkets/grocery stores greater than 10,000 sf 0.90 100 sf $42.43 

14.H Supermarkets/grocery stores – all other 1.30 100 sf $61.28 

15 Regional shopping center 0.50 100 sf $23.57 

16 Community shopping center 0.50 100 sf $23.57 

17 Office bldg, non-professional services, one story 0.20 100 sf $9.43 

18 Office bldg, non-professional services, multi-story 0.20 100 sf $9.43 

19 Professional services bldg 0.25 100 sf $11.78 

20 

Airport, marina, bus terminal, pier & marine 

terminals – all other 0.25 100 sf $11.78 

20.K Aircraft storage hangars 0.10 100 sf $4.71 

21 Restaurants or cafeteria 0.70 100 sf $33.00 

22 Drive-in restaurants (curb service) 1.30 100 sf $61.28 

23 

Bank, savings & loan, credit services or mortgage 

company 0.25 100 sf $11.78 

24 Insurance company office 0.25 100 sf $11.78 

25 Laundries, services, etc. – all other 0.50 100 sf $23.57 

25.I Barber shop/beauty shop 0.20 100 sf $9.43 

26 Service station 1.00 100 sf $47.14 

27 Auto sales, service, rental, car wash, etc. – all other 0.25 100 sf $11.78 

27.G Vehicle repairs and service 0.50 100 sf $23.57 

27.J Car wash, manned 0.50 100 sf $23.57 

27.K Car wash, unmanned 0.50 100 sf $23.57 

28 Mobile home parks, parking lots – all other 1.20 unit space $56.57 



May 2005 C-1 Impact Fee Study

Table C-1 

Proposed Solid Waste Impact Fee Schedule (WGU Based) (continued) 


Proposed 


28.O Travel trailers 0.25 unit space $11.78 

28.P Mobile home or travel trailer park office 0.25 100 sf $11.78 

29 

Wholesale outlets, produce manufacture outlets – all 

other 0.20 100 sf $9.43 

29.D Facilities exceeding 10,000 sf 0.10 100 sf $4.71 

30 Florist, greenhouse, nursery – all other 0.50 100 sf $23.57 

30.S Nursery/greenhouse 0 to 2,000 sf 7.00 N/A $329.98 

30.M Nursery/greenhouse 2,001 to 4,000 sf 13.00 N/A $612.82 

30.L Nursery/greenhouse 4,001 to 6,000 sf 18.00 N/A $848.52 

30.X Nursery/greenhouse exceeding 6,000 sf 23.00 N/A $1,084.21 

31 Drive-in theater, open stadiums 0.25 100 sf $11.78 

32 Theaters & auditoriums 0.25 100 sf $11.78 

33 Nightclubs, bars, and lounges 0.70 100 sf $33.00 

34 

Bowling alley, skating ring, pool hall, gym, enclosed 

arena 0.25 100 sf $11.78 

35 Tourist attraction, exhibit, entertainment facility 0.25 100 sf $11.78 

36 Camps – all other 0.40 100 sf $18.86 

36.B Day camp only without living or camping facilities 0.20 100 sf $9.43 

36.D Camp ground area 0.25 camp site $11.78 

37 Race tracks: Horse, auto, or dog 0.25 100 sf $11.78 

38 Golf course, driving ranges, tennis courts 0.25 100 sf $11.78 

39 Hotels & motels – all other 0.45 room $21.21 

39.C Motels with food sales 0.50 room $23.57 

39.G Hotels with conference & food facilities 0.60 room $28.28 

39.H Hotels without conference but with food facilities 0.50 room $23.57 

41 

Light manufacture, small machine shop, printing 

plant 0.40 100 sf $18.86 

42 

Heavy industrial, heavy equipment mfb., large 

machine shops – all other 0.50 100 sf $23.57 

42.B Aircraft manufacturing 0.01 100 sf $0.47 

43 Lumber yard, sawmill, planning mill – all other 0.40 100 sf $18.86 

43.B Retail lumber yard 0.12 100 sf $5.66 

44 Packing plants: fruit, vegetables, & meat 0.80 100 sf $37.71 

45 Canneries, distilleries, wineries 0.80 100 sf $37.71 

46 

Food processing, candy factories, bakeries, chip 

factories 0.80 100 sf $37.71 

47 Cement plants, clay plants, rock & gravel plants 0.40 100 sf $18.86 

48 Warehousing – all other 0.20 100 sf $9.43 

48.C Mini-warehouse, mini self-storage 0.04 100 sf $1.89 

48.S Warehousing over 40,000 sf 0.10 100 sf $4.71 

48.T 

Warehousing with multiple commercial and 

industrial use 0.30 100 sf $14.14 

49 Open storage, parking garage, etc. – all other 0.20 100 sf $9.43 

49.S Open storage area over 40,000 sf 0.10 100 sf $4.71 




Table C-1 

Proposed Solid Waste Impact Fee Schedule (WGU Based) (continued) 


Proposed 


70 Religious Fraternal 0.20 100 sf $9.43 

71 Churches – all other 0.14 100 sf $6.60 

Church with banquet or kitchen facilities less than 

1,300 sf 0.07 100 sf $3.30 

71.V 

71.Y Church without banquet or kitchen facilities 0.07 100 sf $3.30 

72 Private schools and colleges 0.20 100 sf $9.43 

73 Privately owned hospitals 2.00 bed $94.28 

Homes for the aged/non-convalescents, minimum 

medical treatment 0.25 100 sf $11.78 

74 

75 Orphanages, other non-profit or charitable services 0.25 100 sf $11.78 

76 Mortuaries, cemeteries, crematoriums 0.20 100 sf $9.43 

77 Clubs, lodges, union halls 0.20 100 sf $9.43 

78 Sanitariums, convalescent, & rest homes 0.20 100 sf $9.43 

79 Cultural organizations, facilities 0.20 100 sf $9.43 

81 Military 0.20 100 sf $9.43 

82 Forest, parks, recreational areas 1.80 acre $84.85 

83 County Board of Public Instruction 0.20 100 sf $9.43 

84 Colleges 0.20 100 sf $9.43 

85 Hospitals (not privately owned) 2.00 bed $94.28 

86 

County owned or foreclosed, other than public 

schools, colleges and hospitals 0.20 100 sf $9.43 

87 State owned land, murphy land 0.20 100 sf $9.43 

88 

Federal other than military, forests, parks, 

recreational areas, colleges and hospitals 0.20 100 sf $9.43 

89 

Municipal, other than parks, recreational areas, 

colleges and hospitals 0.20 100 sf $9.43 

(1) Source: IRC 2020 Comprehensive Plan, Chapter 3C, Solid Waste Sub-element 

(2) Square footage refers to the area of structure and enclosure, area under roof. 

(3) The ratio of WGU (Item 1) of each item to the WGU of single family land use (1.60) is multiplied by 

the fee for single family ($75.42) 




(This page left blank intentionally) 




Appendix D 

Current and Future School District 

Facility Inventories


Table D-1 

IRC School District 

Inventory of School Facilities (2004/05 School Year) 

Permanent 


Relocatable 


Total Square 


Permanent 


Relocatable 


Total Student 

Stations 

Square Feet per 

Student Station 

Educational Facility 

High Schools 

Vero Beach Senior High 429,823 22,840 452,663 2,957 375 3,332 135.85 

Sebastian River Senior High 277,147 10,728 287,875 1,873 225 2,098 137.21 

Total / Weighted Average Sq Ft per Student Station - High School 740,538 5,430 136.38 

Middle Schools 

Gifford Middle 135,019 7,464 142,483 1,184 198 1,382 103.10 

Oslo Middle 151,757 5,194 156,951 1,174 132 1,306 120.18 

Sebastian River Middle 126,840 9,734 136,574 1,218 231 1,449 94.25 

Total / Weighted Average Sq Ft per Student Station - Middle School 436,008 4,137 105.39 

Elementary Schools 

Beachland Elementary 88,440 840 89,280 529 18 547 163.22 

Citrus Elementary 76,435 3,320 79,755 520 76 596 133.82 

Dodgertown Elementary 106,744 9,056 115,800 569 174 743 155.85 

Fellsmere Elementary 77,567 3,280 80,847 540 84 624 129.56 

Glendale Elementary 69,479 3,456 72,935 564 88 652 111.86 

Highlands Elementary 64,963 800 65,763 547 12 559 117.64 

Pelican Island Elementary 65,988 9,588 75,576 558 212 770 98.15 

Rosewood Elementary 82,545 840 83,385 560 18 578 144.26 

Sebastian Elementary 80,722 1,628 82,350 605 40 645 127.67 

Thompson Elementary 80,471 0 80,471 550 0 550 146.31 

Vero Beach Elementary 72,935 3,024 75,959 555 66 621 122.32 

Osceola Magnet School 73,326 3,468 76,794 553 44 597 128.63 

Liberty Magnet School 95,708 0 95,708 568 0 568 168.50 

Total / Weighted Average Sq Ft per Student Station - Elem. School 1,074,623 8,050 133.49 

(1) Source: Florida DOE FISH Report from March 24, 2004 to November 05, 2004 for IRC School District. Administrative, 

Support/Maintenance, and Alternative Education facilities are not included in the inventory. 


May 2005 D-1 Impact Fee Study

Table D-2 

IRC School District 

Inventory of School Facilities (2008/09 School Year) 

Total (Permanent) 


Total (Permanent) 


Square Feet per 

Student Station 

Educational Facility 

High Schools 

Vero Beach Senior High 429,823 2,957 145.36 

Sebastian River Senior High 277,147 1,873 147.97 

New High School "AAA" 286,147 1,900 150.60 

Total 993,117 6,730 N/A 

Weighted Average Sq Ft per Student Station - High School 147.57 

Middle Schools 

Gifford Middle 135,019 1,184 114.04 

Oslo Middle 151,757 1,174 129.26 

Sebastian River Middle 126,840 1,218 104.14 

From Freshman Learning Center 128,819 1,050 122.68 

Total 542,435 4,626 N/A 

Weighted Average Sq Ft per Student Station - Middle School 117.26 

Elementary Schools 

Beachland Elementary 88,440 529 167.18 

Citrus Elementary 76,435 520 146.99 

Dodgertown Elementary 106,744 569 187.60 

Fellsmere Elementary 77,567 540 143.64 

Glendale Elementary 69,479 564 123.19 

Highlands Elementary 64,963 547 118.76 

Pelican Island Elementary 65,988 558 118.26 

Rosewood Elementary 82,545 560 147.40 

Sebastian Elementary 80,722 605 133.42 

Thompson Elementary 80,471 550 146.31 

Vero Beach Elementary 72,935 555 131.41 

Osceola Magnet School 73,326 553 132.60 

Liberty Magnet School 95,708 568 168.50 

New Elementary School "B" 88,772 550 161.40 

Total 1,124,095 7,768 N/A 

Weighted Average Sq Ft per Student Station - Elem. School 144.71 

Total - All Schools 2,659,647 19,124 

Weighted Average Sq Ft per Student Station - Elem. School 139.07 

(2) Source: Florida DOE FISH Report from March 24, 2004 to November 05, 2004 for IRC School 

District. Administrative, Support/Maintenance, and Alternative Education facilities are not 

included in the inventory. 



May 2005 D-2 Impact Fee Study

Appendix E 

Legal Requirements for 

Imposing Impact Fees


Appendix F 

Review of Standards by 

Impact Fee Program Area


Table F-1 

Potential Impact Fee Program Areas and Existing IRC Standards 

Fee # Program Area Current IRC LOS Adopted IRC LOS Standard Source 

1 Correctional Facilities 2.97 beds per 1,000 residents N/A No current IRC LOS standard 

2 Solid Waste 2.2 tons/capita/year 1.2 tons/capita/year 

IRC Comprehensive Plan - Capital 

Improvement Element - Policy 3.5 and 

Solid Waste Department 

3 Public Education 

114.71 SF, 117.26 SF, and 147.56 SF per 

Elementary, Middle, and High School student 

station, respectively, combined for a weighted 

average of 139.07 SF per student station. 

N/A 

No current IRC LOS standard; 

information provided by IRC School 

District. 

4 Libraries 

Buidings - 580 SF per 1,000 residents 

Materials - 3,200 items per 1,000 residents 

Computers - 0.7 computers per 1,000 residents 

Other Equipment - 0.2 items per 1,000 residents 

527 SF per 1,000 residents 

IRC Comprehensive Plan - Future Land 

Use Element - Policy 2.8.b 

5 Fire/Emergency Medical Services 0.089 stations per 1,000 residents 

4-6 minutes response time for service 

area 5-mile radius within urban areas 

IRC Comprehensive Plan - Future Land 

Use Element - Policy 2.8.a 

6 Law Enforcement 2.09 officers per 1,000 residents N/A 

7 Public Buildings 1.99 SF per Resident N/A 


Information provided by IRC Sheriff's 

Office 


information provided by IRC 

Department of General Services. 

8 Parks and Recreation Facilities 

6.22 acres of regional parks per 1,000 residents; 

0.39 acres of community/neighborhood parks per 

1,000 residents, combined for a total of 6.61 acres 

per 1,000 residents 

4.00 acres (all parks)/1,000 residents 

IRC Comprehensive Plan - Capital 

Improvement Element - Policy 3.5 

F-1

Table F-2 

Inventory of Available Impact Fee Studies and Ordinances 

1 - Correctional Facilities Impact Fee 

No. Jurisdiction Study Ordinance Notes 

1 Wakulla County Yes Yes 

2 Martin Yes Yes 

3 Brevard Yes Yes 

4 Collier Waiting Yes 

5 Polk Waiting Waiting 

2 - Solid Waste Impact Fee 


1 Brevard County Yes Yes 

2 Monroe Yes Yes 

3 Flagler Waiting Yes 

3 - Public Education Fee 


1 Lee County Yes Yes 

2 Polk County Yes Yes Recently increased fee 

3 Osceola County Yes Yes 

4 Collier County Yes Yes In the process of being updated 

5 St. Johns Yes Yes 

6 Martin County Yes Yes 

7 Citrus County Yes Yes In the process of being updated by TOA 

8 Lake County Yes Yes 

9 Orange County Yes Yes 

10 Palm Beach County Yes Yes 

11 Brevard County Yes N/A Updated by TOA - not yet adopted 

F-2

Table F-2 


4 - Library Impact Fee 


1 Collier County Yes Yes Consolidated Ordinance 





5 - Fire/Emergency Services Impact Fee 


1 St. Johns County Yes Yes 

2 Citrus County Yes Yes Consolidated Ordinance 



5 Collier County Yes Yes 

6 - Law Enforcement Impact Fee 


1 St. Johns County Yes No 



4 Citrus County Yes Yes Consolidated Ordinance 

5 Orange County Yes Yes 

F-3

Table F-2 


7 - Public Buildings Impact Fee 





4 Collier County Yes Yes Updated by TOA 

5 Palm Beach County Yes Yes Consolidated Ordinance 

8 - Park and Recreation Impact Fee 



2 Citrus County Yes Yes General Ordinance 



5 Brevard County Yes Yes Consolidated Ordinance 

F-4

Table F-3-1 

Comparison of Standards by Impact Fee Program Area 

1 - Correctional Facilities Impact Fee 


Current LOS 

Beds per 1,000 Residents 

LOS Standard 

Functional 


Source 

Indian River 2.97 N/A N/A 

No adopted LOS standard 

Martin (2) 2.47 4.20 Y 

Development Impact Fee 

Update Study 

Arthur C. Nelson 

Jul-99 

Citrus (2) N/A N/A Y Impact Fee Update Duncan Associates Jan-01 

Wakulla 3.67 (0.0092 Beds per DU) 

N Impact Fee Study 

Wakulla Community 

Development Department 

Dec-97 

Brevard 2.20 2.30 Y Impact Fee Update Study Tindale Oliver & Associates Mar-00 

(1) Functional Population represents the number of "full-time equivalent" people present in a geographic area or site. It can be measured on a 24-hour basis (24 hours each 

day, seven days each week) or on a daytime basis (16 hours each day, seven days each week). Functional residents allow one to (a) measure the level of service on an areawide 

basis and (b) estimate demands for facilities generated by a particular land use. 

(2) Law Enforcement and Corrections Facilities. 

F-5

Table F-3-2 


2 - Solid Waste Impact Fee 


Tons per Capital per Year 

Current LOS 

LOS Standard 

Source 

Indian River 2.2 1.2 

Solid Waste Disposal District 

Brevard 1.4 N/A 

Solid Waste Disposal System 


Peat Marwick Main & 

Co. 

Jun-87 

Monroe 1.10 1.10 

Solid Waste/Recycling Facilities 

Impact Fee Report 

Freilich, Leitner, 

Carlisle & Shortlidge 

Oct-92 

F-6


Table F-3-3 


3 - Public Education Fee 


Enrollment / Capacity 

Single Family Detached All Residential Attached Manufactured Home Enrollment Student Stations 

Source 

Indian River 0.351 0.155 0.159 15,362 14,806 

Information Provided by IRC School District for Current Impact 

Fee Study 

Lee 0.352 0.109 0.067 57,279 60,198 School Impact Fee Study Duncan Associates Nov-01 

Polk 0.479 0.256 0.246 75,262 91,646 

Impact Fees for Educational 

Facilities 

Henderson Young & 

Company 

Jan-03 

Osceola 0.550 0.358 0.269 36,785 40,329 


Facilities 


Company 

Nov-03 

Collier 0.355 0.164 0.266 22,038 21,367 


Facilities 


Company 

May-92 

St. Johns 0.436 0.252 0.493 16,148 N/A 

Technical Memorandum on the 

James C. Nicholas 

Methods of Updating Impact Fees Feb-98 

Martin N/A N/A N/A 15,428 N/A Impact Fee Review GMA Oct-98 

Citrus 0.244 0.208 0.280 14,593 16,224 Impact Fee Update 

TOA & Dr. Arthur 

Nelson 

Jan-05 

Lake 0.410 0.253 0.145 29,485 32,614 


Facilities 


Company 

Dec-03 

Orange 0.472 0.274 0.281 135,457 102,752 


Facilities 


Company 

Oct-98 

Palm Beach N/A N/A N/A 151,000 N/A Public educational Impact Fees N/A Jan-03 

Brevard 0.350 0.220 0.210 68,355 82,415 School Impact Fee Study 

TOA & Dr. Arthur 

Nelson 

Feb-04 

F-7


SF per Capita 

Table F-3-4 


4 - Library Impact Fee 

Current LOS 

Rank 

Volumes per 

Capita 

Indian River 0.58 3 3.20 1 

Rank 

Florida LOS Standard 

SF per Capita 

Volumes per 

Capita 

Source 

Information Provided by IRC Library Services 

for Current Impact Fee Study 

Brevard 0.72 1 2.39 2 

Martin 0.70 2 1.83 3 

Osceola 0.45 4 1.77 5 

2003 Library Directory with Statistics 

(Corresponding to year 2001-2002) 





Collier 0.36 9 1.60 6 Collier County Library Impact fee Update 

Citrus 0.43 5 1.26 10 

Okeechobee 0.42 6 1.28 9 

Wakulla 0.41 7 1.51 8 

St. Johns 0.40 8 1.91 4 

St. Lucie 0.31 10 1.53 7 

0.60 2.00 











F-8

Table F-3-5 


County Area 

5 - Fire/Emergency Services Impact Fee 

Stations/1,000 

Response Time 

Sq. Feet/ Resident 

Residents 

(minutes) 

Current 

Current 

Current 

Functional 

LOS Std 

LOS Std 

LOS Std 

LOS 

LOS 

LOS 


Source 

Indian River Fire/EMS 0.089 N/A Y 

IRC Comprehensive Plan - Future Land Use Element - Policy 

2.8.a 

Martin Fire/EMS 0.680 0.650 Y 

St. Johns Fire/EMS 0.180 N/A Y 

Development Impact Fee 

Update Study 

Technical Memorandum on 

the Methods of Updating 

Impact Fees 



Citrus Fire 0.650 N/A Y Impact Fee Update Study Duncan Associates Jan-01 

Jul-99 

Feb-98 

Citrus EMS 0.036 N/A Y Impact Fee Update Study Duncan Associates Jan-01 

Brevard Fire 0.120 0.100 Y Impact Fee Update Study TOA Mar-00 

Brevard EMS 0.046 0.048 Y Impact Fee Update Study TOA Mar-00 

Collier EMS 0.068 N/A 6.000 6.300 Y 

EMS Development Impact 

Fee Update Study 

TOA 

May-00 

(1) Functional Population represents the number of "full-time equivalent" people present in a geographic area or site. It can be measured on a 24-hour basis (24 hours each day, seven days each 

week) or on a daytime basis (16 hours each day, seven days each week). Functional residents allow one to (a) measure the level of service on an area-wide basis and (b) estimate demands for 

F-9

Table F-3-6 


6 - Law Enforcement Impact Fee 


Offiers per 1,000 

Residents 

Current 

LOS 

LOS 

Standard 

SF per Resident 

Current 

LOS 

Annual Calls for Service 

per Sworn Officer 

LOS 

Standard Current LOS LOS 

Standard 

Functional 



Source 

Information Provided by IRC Sheriff's Department for Current 

Impact Fee Study. 

Martin 0.38 0.35 Y 

Development Impact Fee Update 

Study 


Jul-99 

St. Johns 1.18 N/A Y 


Methods of Updating Impact Fees 


Feb-98 

Citrus (2) Y Impact Fee Update Duncan Associates Jan-01 

1.05(0.0015 Officers 

Wakulla N Impact Fee Study 

per DU) 


Development 

Department 

Dec-97 

Orange 465.8 343.34 N Law Enforcement Impact Fee Duncan associates Jun-98 

(1) Functional Population represents the number of "full-time equivalent" people present in a geographic area or site. It can be measured on a 24-hour basis (24 hours each day, seven 

days each week) or on a daytime basis (16 hours each day, seven days each week). Functional residents allow one to (a) measure the level of service on an area-wide basis and (b) 


F-10

Table F-3-7 


7 - Public Buildings Impact Fee 


SF per Resident 

Current LOS 

LOS 

Standard 

Functional 


Source 

Information Provided by IRC Department of General Services for 

Current Impact Fee Study. 

Martin 2.47 2.47 Y 




Jul-99 

Citrus 3.13 N/A Y Impact Fee Update TOA & GMA Jan-05 

St. Johns 4.37 N/A Y 

Population (1) F-11 




Feb-98 

Collier 1.74 1.74 Y 

General Government Building Impact 

Fees 

TOA & GMA 

Jan-04 

Palm Beach N/A N/A Y Impact Fee Update N/A Apr-01 

(1) Functional Population represents the number of "full-time equivalent" people present in a geographic area or site. It can be 

measured on an 11-hour basis (11 hours each day, five days each week). Functional residents allow one to (a) measure the level of 

service on an area-wide basis and (b) estimate demands for facilities generated by a particular land use.

Table F-3-8 


8 - Park and Recreation Impact Fee 


Acres per 1,000 Residents 

Current LOS 

LOS Standard 

Source 

Indian River 6.61 4.00 

IRC Comprehensive Plan - Capital Improvement Element - Policy 3.5 

Martin (1) 31.40 29.00 




Jul-99 

St. Johns 13.60 29.53 




Feb-98 

Citrus 7.89 6.00 Impact Fee Update Duncan Associates Jan-01 

Wakulla 

2.11(0.0053 Acres per DU) 



Development Department 

Dec-97 

Brevard 6.61 3.00 Impact Fee Update Study Tindale Oliver & Associates Mar-00 

(1) Includes LOS for resource-based park land, as well as park land for regional and community/neighborhood parks. 

F-12

Table F-4 

Current and Recommended Standards by Impact Fee Program Area 

Fee # Program Area Current IRC LOS Adopted IRC LOS Standard 

1 Correctional Facilities 2.97 beds per 1,000 residents N/A 

2 Solid Waste 2.2 tons/capita/year 1.2 tons/capita/year 

3 Public Education 

114.71 SF, 117.26 SF, and 147.56 SF per 

Elementary, Middle, and High School student 

station, respectively, combined for a weighted 

average of 139.07 SF per student station. 

N/A 

4 Libraries 

Buidings - 580 SF per 1,000 residents 

Materials - 3,200 items per 1,000 residents 

Computers - 0.7 computers per 1,000 residents 

Other Equipment - 0.2 items per 1,000 residents 

527 SF per 1,000 residents 

5 

Fire/Emergency Medical 

Services 

0.089 stations per 1,000 residents 

4-6 minutes response time for service area 5- 

mile radius within urban areas 

6 Law Enforcement 2.09 officers per 1,000 residents N/A 

7 Public Buildings 1.99 SF per Resident N/A 

8 

Parks and Recreation 

Facilities 

6.22 acres of regional parks per 1,000 residents; 

0.39 acres of community/neighborhood parks per 

4.00 acres (all parks)/1,000 residents 

1,000 residents, combined for a total of 6.61 acres 

per 1,000 residents 

F-13


Appendix G 

Comparison of Selected Fees in Florida


Table G-1 

Correctional Facilities - Residential Impact Fee 

County Single Family Multi Family 

Martin (1) (2) $135.76 $130.61 

Citrus (1) $135.00 $112.00 

Wakulla $143.00 $143.00 

Brevard (3) $71.99 $62.73 

(1) Law Enforcement and Correction Facilities 

(2) Single Family from 1,101 sf to 2,300 sf 

Multi Family from 801 sf to 1,100 sf 

(3) Low Rise Apartment (1-2 Stories) 

G-1

Table G-2 

Solid Waste - Residential Impact Fee 


Brevard $160.00 $106.50 

Monroe $64.00 $64.00 

G-2

Table G-3 

Public Education - Residential Impact Fee 


Lee $2,232.00 $691.00 

Polk $1,607.00 $832.00 

Osceola $2,828.00 $1,003.00 

Collier $1,778.00 $827.00 

St. Johns $801.00 $463.00 

Martin (1) $973.18 $938.23 

Citrus (2) $2,040.00 $1,739.00 

Osceola $9,708.30 $6,346.06 

Lake (2) $7,055.00 $2,121.00 

Orange $2,828.00 $1,907.00 

Palm Beach (3) $2,215.65 $980.59 



(2) Proposed 



G-3

Table G-4 

Library Facilities - Residential Impact Fee 


Brevard $63.84 $37.91 

Osceola N/A N/A 

Collier (1) $296.56 $118.62 

Okeechobee N/A N/A 

St. Lucie $161.00 $105.00 

Martin (2) $279.91 $269.29 

St. Johns N/A N/A 

Citrus (3) $161.00 $122.00 

Wakulla $119.00 $119.00 

(1) Single Family 2,000 sf 

Multi Family 800 sf 



(3) Proposed 

G-4

Table G-5 

Fire-EMS - Residential Impact Fee 


Martin (1) $103.27 $99.35 

St. Johns (2) $81.46 $65.36 

St. Johns (3) $18.72 $15.02 

St. Johns (5) $100.18 $80.38 

Citrus (2) $156.00 $129.00 

Citrus (3) $15.00 $13.00 

Citrus (5) $171.00 $142.00 

Brevard (2) $54.08 $47.13 

Brevard (3) $38.65 $33.68 

Brevard (5) $92.73 $80.81 

Collier (3) (4) $103.59 $93.03 



(2) Fire Only 

(3) EMS Only 


Multi Family less than 1,500 sf 

(5) Fire + EMS 

G-5

Table G-6 

Law Enforcement - Residential Impact Fee 


Martin (1) (2) $135.76 $130.61 

St. Johns $46.77 $37.53 

Citrus (1) $135.00 $112.00 

Wakulla $93.00 $93.00 

Orange $70.01 $182.44 




G-6

Table G-7 

Government Buildings - Residential Impact Fees 


Martin (1) $273.72 $176.74 

Citrus (2) $230.07 $174.15 

St. Johns $205.66 $165.01 

Collier (3) $319.20 $127.68 

Palm Beach (4) $138.85 $101.67 



(2) Proposed. Unit 1,000 sf 

(3) Unit 1,000 sf 

Unit: 1,000 sf 

Single Family 2,000 sf 

Multi Family 800 sf 



G-7

Table G-8 

Park and Recreation Facilities - Residential Impact Fee 


Martin (1) $1,296.07 $1,246.91 

St. Johns $513.12 $414.11 

Collier (2) $802.00 $486.00 

Citrus $435.00 $360.00 

Wakulla $53.00 $53.00 

Brevard $505.36 $441.42 




Multi Family less than 1,000 sf 

G-8

Appendix H 

Policy Presentation to Elected Officials


Policy Presentation: 

Indian River County Impact Fee Study 


April 20, 2004 


Ph.D., ASCE, 

FAICP

Presentation Overview 

1 

2 

3 

4 

5 

6 

Background & Purpose 

Legal Requirements 

Implementation Issues 

LOS Standards 

Funding Sources 

Next Steps

1 

Background 

and 

Purpose

Background 

• BCC initiated study 

• Eight program areas 

• 4-month schedule 

• Technical analysis 

• Policy analysis

Purpose of Workshop 

• Introduce impact fees 

• Provide legal requirements 

• Discuss level of service (LOS) 

• Discuss impact fee revenues 

• Obtain policy guidance

Decision Points 

Decision 

Points 

Enclosed 

by dotted 

boxes

Why Impact Fees 

Comparison of Annual Population Growth Rates 

18% 

16% 

14% 

12% 

10% 

8% 

6% 

4% 

2% 

0% 

1940-1950 

1950-1960 

1960-1970 

1970-1980 

1980-1990 

1990-2000 

Florida Pasco Collier Indian River

Basic Impact Fee Formula 

Impact Fee = (Demand x Unit Cost) – Credit 

Impact Fee = New Growth – New Revenue

Levels of Impact Fee Revenues 

* 

$400 

$350 

$300 

$250 

$200 

$150 

$100 

$50 

$0 

1993 

1994 

1995 

1996 

1997 

1998 

1999 

2000 

2001 

2002 

2003 

*In Millions 

Estimated Total Annual Florida Impact Fee Revenues

Distribution of Impact Fees 

Transportation 

54% 

Public Safety 6%, 

Human Services 6%, 

Economic Environment < 1% 

(12% total) 

Cultural/ 

Recreation 10% 

Others 8% 

Physical 

Environment 16% 

Percent Distribution of Impact Fee 

Revenues in Florida 1993 - 1999

Review of Land Costs 

Just Value Percent Change Between Years 

24% 

22% 

20% 

18% 

16% 

14% 

12% 

10% 

8% 

6% 

4% 

2% 

0% 

1994 1995 1996 1997 1998 1999 2000 2001 

Collier Indian River Pasco Florida

2 

Legal 

Requirements

Impact Fee Definition 

• An impact fee: 

– is a one-time capital charge to 

new development; 

– covers the cost of new capital 

facility capacity; and 

– Implements the CIE and CIP.

Impact Fee vs. Tax 

• An impact fee 

– is not a tax 

– is regulatory in nature 

• “Proportionality” required: 

– “Need” sufficiently attributable to 

new development 

– Fees “earmarked” for the 

substantial benefit of new 

development

Legal Framework 

• State statutes & case law: 

– supports local government 

authority 

– requires compliance with state 

and federal constitutional 

requirements

Authority in IRC 

• Non-charter county 

– State Constitution and General 

Laws 

• Fiscal burden countywide

State & Federal Requirements 

• Dual Rational Nexus Test 

– Prong #1 – Need 

– Prong #2 – Benefit 

• Compliance requires 

– sound methodology 

– safeguards to ensure benefit

Defendable Methodology 

• Study that documents: 

– need for capital 

– cost of capital facilities 

– proportionate share of costs 

– maximum fee per unit of 

development 

• May charge less than actual 

impact

LOS Standards 

• Must adopt LOS standards 

• Must apply same standard to 

existing and new development 

• Can apply higher standard if 

financial plan in place


• Ensure proportionate share of 

future capital costs 

• Consider future revenue from new 

development 

• Consider non-impact fee revenue 

sources (e.g., sales tax)

3 

Implementation 

Issues

Administration 

• Must be easy to understand 

• Must have staff assigned


The consultant recommends 

an impact fee brochure and 

web site. Does the BCC concur 

The consultant recommends the 

creation of an impact fee Coordinator 

position. Does the BCC concur 

YES 

NO

Effective Date 

• May be effective upon filing 

with Dept. of State 

• Usually 1-6 months after 

adoption 

• Delaying the effective date: 

– gives developers time 

– results in lost revenue

Decision Point 


that the effective date be at least 

three months after adoption. 

Does the BCC concur 

YES 

NO

Applicability 

• Creates a measurable demand 

for capital facilities 

• Not charged when no demand 

created 

• Countywide facility = 

countywide fee

Intergovernmental 

• Interlocal agreements must be 

developed to: 

– collect fees in cities 

– pay administrative fees to cities 

– define reporting requirements 

– Develop capital programs


Will each city enter into an interlocal 

agreement with the County to: 

• collect fees 

• retain 2% admin fee 

• prepare reports 

• provide input to CIPs 

YES 

NO


Will the School Board enter into an 

interlocal agreement with the 

County that requires an annual plan 

To expend impact fees 

YES 

NO

Imposition & Collection 

• As early as subdivision approval 

• As late as the CO 

• Most prior to building permit 

• Must have procedure for 

independent fee calculation 

• Must be deposited into separate 

accounts



collection of impact fees as a 

condition for the issuance of the 

building permit. 


YES 

NO

Use of Impact Fee Revenue 

• Must be spent on facilities for 

which collected 

• Cannot spend on operations and 

maintenance 

• Must be spent in reasonable 

time period (within 6 years) 

• Benefit areas (see Table 1)

Summary of Table 1 

NO. 

1 

2 

3 

4 

5 

6 

7 

8 

Program Area 


Solid Waste 

Public Education 

Library 

Fire/Emergency Medical Services 

(EMS) 



Park and Recreation 

Considerations 





Countywide (excluding 

Indian River Shores) 

Unincorporated County 


Unincorporated County



development of benefit areas 

as discussed in Table 1. 


YES 

NO

Developer Credits 

• Developer credits provided for: 

– monetary contributions 

– land dedications 

– constructions provided 

• Timing must be specified 

• Process must be specified


The consultant recommends that, 

prior to approving a developer 

credit, the project must be 

Included in a capital program. 


YES 

NO

Exempting or Paying Fees 

• May approve exemptions 

• Must be clearly defined 

• Must pay fees from other 

sources


The consultant recommends that 

no impact fee exemptions be 

created for any of the impact 

fee program areas. 


YES 

NO

Updating & Indexing 

• Update fees every three years 

• Index to adjust for years 

between updates 

– reasonable assumptions 

– accepted source (CPI, ENR)



that the impact fee program be 

updated every three years. 


Does the BCC want to implement 

an indexed impact fee program 

YES 

NO

Appeals Process 

• Appeals process must be defined 

in the ordinance 

• IRC Traffic Impact Fee 

Ordinance 

– accept or reject staff decision 

– final appeal to BCC

4 

LOS 

Standards

Review of LOS Standards 

• See Table 2 

– Program area 

– IRC current LOS 

– IRC current LOS standard 

– Recommended LOS standard



the preliminary LOS 

standards presented in 

Table 2. 


YES 

NO


Does the BCC want to 

establish a higher LOS 

standard than what exists 

today for any impact 

fee program area 

YES 

NO

Impact Fee Comparisons 

• Single Family Residential 

– Corrections ($72 - $143) 

– Solid Waste ($64 - $162) 

– Public Education ($636 - $9,708) 

– Libraries ($64 - $297)

Impact Fee Comparisons 

• Single Family Residential 

– Fire/EMS ($93 - $171) 

– Law Enforcement ($47 - $136) 

– Public Buildings ($139 - $319) 

– Park and Rec ($53 - $1,296)

5 

Funding 

Sources 

(see Table 4)


Non-Impact 

Fee Revenue 

Impact Fee 

Impact Fee 

Revenue 

Non-Impact Fee Revenue for 

Capital


Does the BCC want to change the 

amount of non-impact fee revenue 

funding for any of the impact fee 

program areas 

YES 

NO

6 

Next 

Steps…

Next Steps 

• Finalize Data Collection – April 

• Complete Policy Analysis – May 

• Draft Report, Agreements – June 

• Final Report and Hearings – July

Indian River County Impact Fee Study Final Report - irccdd.com

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