FIAM USER GUIDE COVER II - Fiscal Impact Analysis Model - OKI

Ohio · Kentucky · Indiana Regional Council of Governments 

Fiscal Impact Analysis Model 

User Guide 

October 2009


User Guide 

Acknowledgements 

The preparation of this document was financed cooperatively by the Federal Highway 

Administration and the Federal Transit Administration of the United States Department 

of Transportation, the State of Ohio Department of Transportation, the Commonwealth 

of Kentucky Transportation Cabinet, the State of Indiana Department of Transportation, 

the Northern Kentucky Area Planning Commission and local units of government within 

the OKI region. The opinions, findings and conclusions expressed in this document are 

those of the author and not necessarily those of the United States Department of 

Transportation. This report does not constitute a standard, specification or regulation. 

The successful creation of the Fiscal Impact Analysis Model was made possible through 

the participation of dedicated staff, advisory committee members and the consultant 

development team. OKI wishes to express our sincere gratitude to all involved. 

OKI Regional Council of Governments 

Mark Policinski, Executive Director 

Robert Koehler, P.E., Deputy Executive Director 

Larisa Sims, AICP, Regional Planning Manager 

Mary Luebbers, Senior Planner 

Emi Randall, Senior Planner 

Brian Cunningham, Director of Communications & Legislative Affairs 

Summer Jones, Communications and Marketing Specialist 

Gayle Foster, Project Administrator 

David Shuey, GIS Manager 

Brad Mason, Visual Technology Coordinator 

Nicol Thompson, Land Use Intern 

Chad Harris, GIS Intern 

Development Team 

Christopher Auffrey, Ph.D., University of Cincinnati School of Planning 

Paul A. Culter, AICP, Jacobs Advance Planning Group 

Caitlin M. Douglas, Jacobs Advance Planning Group 

Mark C. Kirby, ASLA, Jacobs Advance Planning Group 

Jeffrey A. Rexhausen, Economics Center for Education and Research, University of 

Cincinnati 

Della G. Rucker, AICP, Jacobs Advance Planning Group 

Rainer vom Hofe, Ph.D., University of Cincinnati School of Planning 

Guler Irem Yelkenci, Economics Center for Education and Research, University of 

Cincinnati 

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User Guide 

Advisory Committee 

Anderson Township 

Paul Drury, Assistant Director of Development Services 

Butler County Department of Development 

Mike Juengling, Director 

Joe Schmidt, AICP, Senior Planner 

Campbell County Fiscal Court 

Peter Klear, AICP, Director of Planning and Zoning 

City of Oxford 

Jung-Han Chen, AICP, Community Development Director 

City of Cincinnati 

Charles C. Graves, III, Director, City Planning Department 

Margaret Wuerstle, Chief Planner 

Susan Pratt, Management Analyst Office of Budget and Evaluation 

Boone County Fiscal Court 

Tim Williams, Assistant County Administrator 

City of Hamilton 

John Creech, AICP, Senior Planner 

City of Monroe 

Kevin Chesar, Director of Development 

Dearborn County Plan Commission 

Mark McCormack, Director of Planning 

Metropolitan Sewer District of Greater Cincinnati 

Marge Hall, P.E., Principal Engineer 

Northern Kentucky Area Planning Commission 

Dennis Gordon, FAICP, Executive Director 

Keith Logsdon, AICP, Deputy Director of Long Range Planning


User Guide 

Tablle off Conttentts 

Section 1: Introduction ................................................................................................. 1 

Background of OKI’s Fiscal Impact Analysis Model .................................................... 1 

Uses of the Model ....................................................................................................... 1 

Model Data and Analysis ............................................................................................ 1 

Caveats ....................................................................................................................... 2 

Software and Hardware Requirements ....................................................................... 3 

Managing Data and Projects ....................................................................................... 3 

Interested in Using the Model? ................................................................................... 3 

Section 2: Data in the Fiscal Impact Analysis ............................................................ 5 

Use by Local Governments ......................................................................................... 5 

Budget Data ................................................................................................................ 5 

Revenues ............................................................................................................... 6 

Expenditures ........................................................................................................... 8 

Land Use and Demographic Data ............................................................................. 10 

Capital Expenditures ................................................................................................. 13 

Updating Data ........................................................................................................... 13 

New Model Jurisdictions ........................................................................................... 15 

Section 3: How to Use the Model ............................................................................... 17 

Step 1: Data Gathering ............................................................................................. 17 

Step 2: Log in to the Website .................................................................................... 18 

Step 3: Create a Project or Modify/Delete/See Results of a Saved Project .............. 19 

Step 4: General Information Page ............................................................................. 20 

Step 5: Input Existing Land Use Information ............................................................. 22 

Step 6: Input Proposed Land Use Information .......................................................... 25 

Step 7: Generate and Download Your Results ......................................................... 28 

Setting up new users for your Jurisdiction ................................................................ 36 

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User Guide 

Section 4: The Capital Cost Module .......................................................................... 41 

Step 1: Access the Module ....................................................................................... 41 

Step 2: Questions (Worksheet 1) .............................................................................. 42 

Step 3: Capital Cost Categories (Worksheet 2) ........................................................ 43 

Step 4: Calculate Capital Cost Estimates (Worksheet 3) .......................................... 44 

Using the Capital Cost Module’s Results .................................................................. 47 

Appendices and Additional Resources ..................................................................... 49 

A. Development Information Workbook 

B. Land Use Allocation Reference


User Guide 

Sectiion 1: IIntroductiion 

Background of OKI’s Fiscal Impact Analysis Model 

The Ohio-Kentucky-Indiana Regional Council of Governments (OKI) has developed a 

Fiscal Impact Analysis Model (“the Model”) to give decision makers a better 

understanding of the budgetary implications of land use proposals. The need for a 

fiscal impact analysis tool was identified as part of OKI’s Strategic Regional Policy Plan, 

Where Do We Grow From Here? which was adopted in 2005. 

Uses of the Model 

The Fiscal Impact Analysis Model is an educational tool. Information generated from 

the Model helps local governments better understand the revenues and costs 

associated with new development or redevelopment. The model also enhances a 

jurisdiction’s ability to provide public facilities and services. 

The Fiscal Impact Analysis Model estimates the costs and revenues associated with 

land use change. It can compare alternative development scenarios within a jurisdiction 

and analyze effects of specific development projects. 

Model Data and Analysis 

The Model employs a modified average cost approach. This approach is more robust 

than a typical average cost approach because it includes statistical analysis that refines 

the results based on the intensity of the specific land use and its impact on specific 

types of local revenues and services. 

The Model uses local, regional and national data sources to estimate revenue and the 

demand for broad categories of services that are likely to result from a proposed 

development or redevelopment. The Model bases revenue and expenditure estimates 

on the statistical relationship between types of land uses and the intensity of their 

revenue and cost generating factors. 

Data developed by OKI is used for many of the Model calibrations; however, users must 

provide detailed local data on land use types, building improvements on the land, 

acreage, and market value. Financial data such as revenues and expenditures and tax 

rates are also necessary to produce results. This local data is critical to the Model’s 

ability to develop the most useful estimates. 

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User Guide 

The Model has been created in both Microsoft Excel and as a web application. The 

structure of the Model can accommodate a variety of jurisdictional sizes and types 

including cities, villages, towns, counties and townships in Ohio, Kentucky and Indiana. 

Caveats 

To use the Model appropriately, users must understand several key points about the 

nature of fiscal impact analyses. In order to prevent misinterpretation of the Model’s 

purpose or its results, the following caveats must be explained. 

• The results from the Model are an estimate of potential future expenditures and 

revenues based on certain assumptions and statistical analysis. Actual 

expenditures and revenues may differ based on the specifics of a proposed 

development and site characteristics. 

• Information from the Fiscal Impact Analysis Model should not be the sole source for 

making land use decisions. Model results provide information on only one aspect 

(the fiscal aspect) of the land use decision making process. Land use decisions are 

complex and should involve consideration of multiple factors, including 

environmental, social, political, economic, and many others, in addition to fiscal. 

• The exact dollar amounts generated by the model should not be the sole source for 

local government budgeting purposes. 

• The Model is not an economic impact analysis model. It does not estimate multiplier 

effects – the value of the spin-off jobs or businesses that a new development or 

redevelopment may indirectly create by generating additional demand or 

opportunities for other area businesses. 

• Revenues and expenses are estimated based on existing conditions – current taxes 

and tax rates, current service levels, etc. 

• The accuracy of the Model’s output is directly dependent on the accuracy of the data 

that was available to the Model developers and the data input by the user. 

• The Model evaluates fiscal impacts from a single local government’s point of view. If 

the user is interested in estimating impacts on both a municipality or township and a 

county, the analysis must be run separately for each jurisdiction. 

• If special districts or independent service providers exist (such as schools or fire 

districts), specific data refinements are necessary to calculate the impact on those 

districts. If revenues and expenditures for these services are not included in the 

local government budget, they will not be accounted for in the results. 

• Enterprise funds, such as water and sanitary sewer services, are not included in the 

Model analysis. 

• The Model does not incorporate state or federal impacts directly into the 

calculations. 

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• The Model does not calculate changes to actual revenues or service costs resulting 

from Joint Economic Development Districts (JEDDs), Tax Increment Financing (TIF) 

agreements, property tax abatements, and other site-specific programs or targeted 

incentives. 

• The Model is designed to address a range of typical development types. Atypical 

developments (e.g., regional tourism destinations) may not be adequately captured 

by the Model. Adjustments have been made to smooth the effect of existing outliers 

in participating communities using the Model. As such, impacts of land uses that 

represent additional outliers will not be accurately analyzed. 

Software and Hardware Requirements 

The Model will run successfully on any computer with Internet access and using either 

Internet Explorer 6.0 or higher or Firefox as a web browser. Exporting results requires 

Microsoft Word 2003 or higher or Microsoft Excel 2003 or higher. The Model is also 

compatible with the Safari browser, version 3.0.4. 

Managing Data and Projects 

The Model will save all projects and the results of the calculations. Users will be able to 

access their previous projects from a pull-down menu on the home page. Users should 

click the “Save” button at the bottom of each page to be certain that a project’s 

information has been saved. 

The user may also download and save projects to his or her desktop in Microsoft Word 

or Microsoft Excel format. This downloaded data will not be write protected and data 

manipulation outside of the website should be closely monitored to ensure accuracy. 

In the event that OKI finds it necessary to delete older saved projects in the future 

because of storage limitations, OKI will notify the users and give them ample 

opportunity to download their information. 

Interested in Using the Model? 

The Fiscal Impact Analysis Model is intended for use by communities in the Ohio- 

Kentucky-Indiana Regional Council of Governments (OKI) region. Use of the Model is 

currently available to OKI jurisdictions that have engaged in a partnership with OKI and 

provided their data for the Model. For more information on partnering with OKI to use 

the Fiscal Impact Analysis Model, contact OKI’s Regional Planning Manager at 513- 

621-6300. 

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User Guide 

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User Guide 

Sectiion 2: Data iin the Fiiscall IImpact Anallysiis 

This section is designed to orient the Model user to the data and analysis concepts 

used in the OKI Fiscal Impact Analysis Model. 

Use by Local Governments 

The Model is designed to work for an exceptionally wide variety of local governments. 

Each of the three states in the OKI region has different governmental structures, with 

different taxing powers and different service requirements and methods (See Appendix 

A of the Methodology for an overview of local government structures and powers). In 

the text of this User Guide, the term “local government” or “jurisdiction” is generally used 

to refer to those communities that have entered data into the Model and that are 

considered active partners with OKI. 

Although the Model is designed to be used by any local government within the OKI 

region, Model calculations are based on data sets specific to the community for which 

the Model is being used. The user must associate the development to be evaluated 

with a specific local government, and that association triggers the Model to draw 

pertinent information from that jurisdiction’s database. For this reason, any local 

government that wishes to use the Model must partner with OKI to gather appropriate 

data for use in the Model. Because the Model draws extensively from this local data to 

generate the highest level of accuracy possible for that community, users should not 

use estimates that are based on another community’s data, even if that community is 

assumed to be very similar. 

The Model is designed to accommodate the following local government types within the 

OKI region: 

• Ohio: County, City (home rule or statutory), Village, Township (limited home rule 

or statutory) 

• Indiana: County, City, Town, Township 

• Kentucky: County, First – Sixth Class City 

Budget Data 

The Model allocates a jurisdiction’s existing expenditures and revenues on the basis of 

the structure of its financial documents, such as audit reports (KY), annual financial 

statements (IN) or Comprehensive Annual Fiscal Report or CAFRs (OH). The array of 

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User Guide 

revenue types and expenditure categories that OKI jurisdictions use are generalized in 

the Model into a limited number of categories. The use of these categories is intended 

to accommodate a wide variety of government budget information and to identify 

revenues and costs by type, not necessarily by each item that may be found in a local 

government’s budget. 

Revenues 

Revenues in the Model are limited to those taxes and fees that the local government is 

empowered to collect by state law, charter, enabling legislation or local ordinance. 

Revenues are sources of income that a jurisdiction receives through the levying of 

taxes, charging for various public services the municipality or township provides, levying 

fines and fees, and other methods of generating income that allow the local government 

to operate. In order to calculate potential revenues from development scenarios, 

existing information on revenues is needed. Both community specific revenue 

information and outcomes from model analysis are accommodated through the same 

revenue types (or categories). 

Based on the government structure and other factors, potential revenue types include 

the following: 

• Real Property Tax (and other taxes). Property taxes, payments in lieu of taxes 

and other property-based revenues as defined in local budgets are included in 

this revenue item. Classification of revenues as property taxes is based on local 

Comprehensive Annual Financial Reports (CAFRs), audit reports or financial 

reports. Specific procedures for levying real property taxes vary by state, but the 

process generally involves the application of a property tax rate against the 

property’s assessed value, which may be adjusted by state or local law to reflect 

ownership or land use considerations. The Model addresses adjustments by 

using net “effective” tax rates for each jurisdiction, which account for the value of 

adjustments within the rate. In Ohio, two different effective tax rates are usually 

applied by the County Auditor: one rate for residential or agricultural land uses, 

and one for commercial or industrial uses, reflecting differences in assessment 

adjustments between these two categories of land use. The rates used in the 

Model are not inclusive of any taxes levied from other taxing bodies, such as 

schools or special districts, but only include tax rates imposed by the specific 

jurisdiction. Ohio’s real property assessment ratio is 35%. Indiana and 

Kentucky’s ratio is 100%. These differences are also reflected in the Model. 

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User Guide 

• Income or earnings tax and occupational license tax. Many jurisdictions in 

the region collect a tax on income or total earnings. Ohio municipal legislative 

authorities may levy, without vote of the people, an income tax of up to 1%. 

Kentucky cities and counties can levy occupational license taxes on wages, 

salaries, commissions, and other compensation received by individuals. In 

Indiana, different local income tax rates may be applied to those who live inside 

and outside of the jurisdiction. These taxes may or may not include a cap. Each 

participating community collecting income tax submitted detail on the 

percentages of the total income tax revenue that was made up from withholdings 

(employed labor), net profits (corporations) and individuals (self employed labor). 

These differences are reflected in the Model. 

Some jurisdictions have reciprocity agreements, in which the taxpayer is not 

liable to her or his home jurisdiction for the amount of taxes paid to the work 

jurisdiction. As a result, the Model’s income and earnings tax calculations 

account for three types of individual taxpayers, in addition to corporate tax 

liabilities: 

• People who work and live in the jurisdiction. 

• People who live in the jurisdiction but work elsewhere. 

• People who work in the jurisdiction but live elsewhere. 

• Sales and Estate Tax. Some jurisdictions in the OKI region levy sales tax and 

estate tax. Sales tax is calculated as a percentage of the total cost of a good or 

taxable service. This percentage is added to the cost of the purchase. There are 

no local sales or use taxes in Kentucky or Indiana. Ohio counties may enact up 

to 1% sales and use tax, in 0.25% increments, for use by the county general 

fund. Estate taxes are levied on inheritances that exceed a certain statemandated 

total amount. Estate taxes are generally due to the jurisdiction where 

the decedent lived. Since the amount of estate tax collected per year is entirely 

dependent upon the number of residents dying in a specific year with net worth 

sufficient to trigger the estate tax, many jurisdictions do not include estate taxes 

in their revenue estimates. Where applicable, these revenue types are reflected 

in the Model. 

• Licenses and Permits. Depending on the jurisdiction, license and permit fees 

may be associated with vehicle registration, animal registration, liquor licenses, 

building permits or other licenses and permits. License fees are established on a 

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User Guide 

per-unit basis, and the amount of the fee collected depends on the number of 

entities eligible to pay that fee. These revenue types are reflected in the Model. 

• Charges for Services. Depending on the jurisdiction, fees may be charged for 

services such as building inspections, property transfers and recycling. These 

revenue types are reflected in the Model. 

• Fees, Fines and Forfeitures. Depending on the jurisdiction, revenues from 

fees, fines and forfeitures may include fines for such offenses as traffic violations, 

licensing or permitting failures, property maintenance violations and others. 

These revenue types are reflected in the Model. Some jurisdictions also receive 

forfeited property, as in the case of a felony prosecution or abandonment of an 

asset. 

• Income from investments and interest, and intergovernmental revenue. 

Other types of potential revenues include intergovernmental revenues, interest 

payments to the local government, and charitable contributions or donations to 

the jurisdiction. Intergovernmental revenues include local government aid, 

federal and state grants, and project-specific funding such as Community 

Development Block Grants (CDBGs) or HOME investment partnership program 

funds (HOME). Where applicable, these revenue types are reflected in the 

Model. 

Expenditures 

Expenditures are less straightforward to calculate, both because different communities 

provide widely differing types and levels of service and because communities generally 

allocate their expenses by budget item, not by the land use being served. Day to day 

operating expenditures for ongoing projects and other government functions are 

included in the Model. 

Expenditures are estimated for each category based on the local yearly expenditures 

per category, which are adjusted statistically by comparison with a large sample of 

communities to account for any unusual circumstances in that year’s data. Capital 

expenditures are usually treated separately from operating expenditures and are 

discussed later in User’s Guide. 

The Model uses six basic categories of expenditures, which are referred to in this Guide 

as public service areas. Depending on how a specific community’s financial reporting is 

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User Guide 

structured, the same type of expenditure may appear under one service area in one 

community and in a different category for another. For example, a community that 

maintains its parks using public works personnel and equipment will generally allocate 

funding for that service to the public works department and, as a result, that expense 

will be accounted for in the “Infrastructure” public service area. In contrast, another 

community may fund park maintenance specifically through its parks and recreation 

department and thus that funding is accounted for in the Model under the “Parks and 

Recreation” public service area. In cases where these categories are combined within a 

jurisdiction’s budget, they are not generally separated for purposes of this Model, 

although it may be possible to make that separation based on specific information if 

necessary. 

To fully understand what a public service area includes for any specific community, the 

user should review a recent audit report (KY), financial statement (IN) or CAFR (OH) 

and identify how funding categories are organized in that document. 

The public service areas used in the Model are: 

• Public Safety. This category includes police or sheriff services, fire safety and 

suppression, emergency medical services, hazardous materials management 

and other such services. Services received by a community but not provided by 

the local government are not included in this category, such as fire services 

whose funding does not appear in the jurisdiction’s budget. Services provided by 

a separate agency but whose funding appears in the jurisdiction’s budget, such 

as contracted additional sheriff services, are accounted for in the Model. 

• Infrastructure. This category includes public works, sanitation, and 

transportation services such as road repair and maintenance, snow removal, 

parking, maintenance of public landscapes, and other such services funded 

through routine local government funds. Infrastructure services funded through 

enterprise agencies are not accounted for in the Model. 

• Public Health and Welfare. This category includes public health programs, 

workforce development, health inspections, social assistance programs, senior 

services and mental health programs, and other human services funded through 

the jurisdiction’s budget. Services available to a jurisdiction’s residents but not 

funded by that jurisdiction are not accounted for in the Model. 

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User Guide 

• Community Development. This category includes building permit and building 

inspection, zoning, planning, community development services and economic 

development funded by the jurisdiction. Community development services 

provided to the jurisdiction but paid for by another local government entity are not 

accounted for in the Model. 

• Parks and Recreation. This category includes the purchase, improvement, and 

maintenance of park and recreational facilities, staffing and programming of park 

and recreational facilities and conservation activities (where applicable). 

Facilities and services available to a jurisdiction’s residents but not funded 

directly by the local government are not accounted for in the Model. 

• General Government. This category includes all other operating costs, 

including administration services, administration property maintenance, 

accounting and financial management services, and others. 

Land Use and Demographic Data 

The Model relies on a generalized set of land use categories. The Model’s land use 

categories were developed to capture key variations in land use characteristics that 

have a significant impact on fiscal issues. For example, the Model includes a High 

Traffic Retail category because businesses in this category typically have high volumes 

of customers compared to their footprint, as well as unique employment characteristics 

and wage rates. These issues will have distinct impacts on the revenues and 

expenditures associated with this land use. 

Users of the Model are asked to identify a proposed development site or land use 

planning scenario according to its existing land uses and its proposed land uses, using 

the Model’s land use categories. Guidance for identifying which land use categories to 

apply is provided in Table 1 below and in Appendix B, which contains the specific land 

use data assignments for each initial project partner community (See the Methodology 

for a detailed explanation of the land use category assignment process). 

The Model uses a detailed set of jurisdiction land use, demographic and economic 

information to provide a basis for estimating impacts. Specific data requirements for 

each land use category are as follows: gross square footage of improvements on the 

land; the number of housing and/or business units on the land; the market value; the 

number of acres in each land use category; the number of residents; the number of 

residents age 65 or older; the number of residents younger than 19; employment; hourly 

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User Guide 

wage rates; tax rates (discussed above); daily Vehicle Miles Traveled (VMT); and 

density (units per acre). This data can be derived by OKI, through Geographic 

Information Systems (GIS) data, from the U.S. Census, from the North American 

Industry Classification System, or other reliable data sources. (For a complete list of 

data sources see the Methodology.) 

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Table 1: OKI Fiscal Impact Analysis Model Land Use Categories 

Land Use 

Code Title Explanation 

Ag 

Agricultural 

This category includes working and non-working farmland, with and without 

residences. Residential uses associated with Agricultural properties are included in 

the Estate Residential category. 

Res1 

Estate 

Residential 

This category includes single family detached residential units (including mobile and 

manufactured homes) each on a parcel over 1 acre. 

Res2 

Single-Family 

Residential 

This category includes single family detached residential units (excluding mobile 

home parks), each on a parcel of less than 1 acre. 

Res3 

Multi-Family 

Residential 

This category includes attached single family residential units (apartments and 

condominiums) and mobile home parks. 

Retail C1 

Neighborhood 

Shopping 

Center 

This category includes small structures, or groupings of small structures designed 

for retail use, typically around 50,000 square feet in size on three to ten acres. 

Includes recreational facilities of similar size. Customers come and go irregularly 

throughout the day. Include uses such as drug stores, clothing stores, 

merchandising, beauty shops, laundry-mats, and other personal services and 

specialty retail venues. 

Retail C2 

Retail C4 

Retail C5 

Retail C6 

Community 

Shopping 

Center 

Sit Down 

Restaurants 

Hotels & 

motels 

High Traffic 

Retail 

This category includes discount stores and community shopping centers including 

big box stores, car dealers and other regional-scale shopping venues. Buildings or 

groupings of buildings are generally around 150,000 square feet on ten to thirty 

acres. Customers come and go irregularly throughout the day. Include uses such as 

automotive sales and rental, furniture stores, home centers, department stores, 

recreation and entertainment. 

This category includes commercial establishments that provide prepared food or 

food-and drink-related entertainment for consumption on site. Buildings are 

generally freestanding. This category excludes drive-in or drive-through 

businesses. Peak hours for customers are generally meal times. 

This category includes hotels and motels providing temporary lodging for 

Customers. This category includes all related facilities on site (meeting rooms, 

restaurants, etc). Customers come and go on an irregular basis. 

This category includes establishments that derive a large portion of business from 

drive-in or drive-through customers, such as convenience stores, gas stations and 

fast food restaurants. Customers come and go at all hours of the day. 

Office C1 Office General office uses and funeral homes. 

Office C2 

Ind1 

Ind2 

Ed Gov 

Rel 

Park 

Consumer 

oriented office 

Light Industry 

Manufacturing 

Education and 

Government 

Religious 

Parks, 

cemeteries, 

utilities, 

parking 

structures and 

vacant land 

Offices with large volume of short visits (i.e. medical offices, banks and saving 

institutions) 

This category includes establishments engaged in wholesaling, warehousing and 

storage, waste collection and other light industry with high traffic volumes but few 

employees. 

This category includes establishments engaged in large scale manufacturing and 

assembly resulting in significant truck traffic, heavy equipment use and high 

numbers of employees. 

This category includes nonprofit facilities that provide public services to the local 

resident population. Facilities are generally intensively used during the business 

day and have lower levels of activity, including persons and vehicles on site, during 

non-business hours. 

This category includes nonprofit facilities used primarily for religious activities, 

including worship, meetings and supplemental (not full time) religious education. 

Facilities experience relatively little use during most of the week, with the exception 

of specific times of increased activity (such as Friday evening or Sunday morning). 

This category includes all land uses that generate relatively little cost and revenue. 

Parking structures within this category should have parking as a primary function, 

not a secondary use within a larger structure or development. Utility-related land 

uses should only be placed in this category when they do not regularly house 

workers, such as electrical substations or wells fields. (If human or vehicle activity 

occurs on a regular basis, the site should be classified as Office, Industrial or 

another appropriate category.) 

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User Guide 

Capital Expenditures 

Capital expenditures are outlays made by a local government to purchase assets that 

have a long usable life. Because capital expenditures can vary greatly from year to 

year, because they are generally larger in magnitude, and because new capital 

investment is typically triggered by the cumulative impacts of growth rather than by a 

single land use change, it is difficult to estimate the impact that one development may 

have on capital expenditures using the same methods that are used to estimate 

operating expenditures. Accordingly, the Capital Cost Module of the Model is provided 

as a separate Excel workbook and does not have a web-based counterpart. 

Typical capital expenses include vehicles, buildings, furnishings and real estate. 

Although some jurisdictions identify items such as computers and handheld tools as 

capital expenditures, for reasons of efficiency and usefulness, the Capital Cost Module 

of the Model focuses on items that are at least partially financed by debt. As opposed 

to operational expenditures, which are typically funded and expended within a single 

year, capital expenditures within the Model are generally spread over multiple years, 

with a capital outlay occurring in the first year and principal and interest payments 

accruing over the course of some number of subsequent years, based on the terms of 

the financing. For this reason, the Capital Cost Module of the Model assumes that the 

impact of a capital cost expenditure on principal and interest payments will be one of the 

most critical impacts of a capital expenditure. For more information on the Capital Cost 

Module, see Section 4 of this User Guide. 

Updating Data 

The Model is designed to allow data to be updated efficiently. In order to maintain the 

integrity of the data, the OKI Administrator will provide data updates for users of the 

Model. This section briefly outlines the process and general timelines for updating data 

for current users. 

Locally-provided data on land use and budgeting should be updated annually. Such 

data may include the most recent audited financial reports, GIS data including land use 

information, and property valuation administrator (PVA), Assessor or Auditor’s data. 

OKI staff will evaluate new data and make necessary changes to the jurisdiction’s local 

data set. 

Tax rates and tax liability criteria should be updated whenever new rates or liabilities are 

created. Updated information on caps on taxes due, rollbacks and other factors that 

apply to broad categories of workers, residents, businesses or properties should be 

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provided to OKI as soon as possible after such changes go into effect. Property tax 

rates should include only taxes due to the jurisdiction, not to school districts, other local 

governments or other agencies. It is important for Ohio users to remember that the 

Model uses effective net property tax millages for residential and non-residential uses, 

and that these millages must include only mills due to the jurisdiction. The effective net 

millage will be available from your County Auditor. 

Users may also wish to discuss an update with the OKI Administrator if significant 

changes to the jurisdiction, such as the following, have occurred recently: 

• A jurisdiction-wide reassessment of real property 

• An extensive amount of new development, such as a very large residential 

development, a major factory or a regional shopping center 

• The local establishment of any new development-related fees that are not linked 

to an enterprise fund or a special district 

• An annexation that substantially changes the number of acres in the jurisdiction 

OKI will provide updates of regional, state and national data as information become 

available. This data may include the results of the decennial Census and the American 

Community Survey, results of the Economic Census, Bureau of Labor Statistics reports, 

and receipt of specialized transportation and business data that are maintained by OKI. 

Some general guidelines for these data updates are as follows: 

• Population by age 

o Source: Census 2010 

o Availability: 2010 data will likely available in 2011 

• Employment by type 

o Source: ES202 data (Quarterly Census of Employment and Wages) 

o Availability: 2010 data likely available in 2012 

• Inter-jurisdictional commuting patterns 

o Source: Census Transportation Planning Package 

o Availability: aggregated 5-year data based on American Community 

Survey likely available by 2014 

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User Guide 

• Average hourly wage 

o Source: Bureau of Labor Statistics 

o Availability: annually 

• Housing units by type of structure 

o Future source: American Community Survey 

o Availability: aggregated 5-year data (2006-2010) likely available in 2011 

• Household size 

o Future source: American Community Survey 

o Availability: aggregated 5-year data (2006-2010) likely available in 2011 

If you have any concerns about possible data distortions or errors, please contact the 

OKI Administrator as soon as possible. 

New Model Jurisdictions 

The Fiscal Impact Analysis Model is intended for use by communities in the Ohio- 

Kentucky-Indiana Regional Council of Governments (OKI) region. Use of the Model is 

currently available to OKI jurisdictions that have provided their data to the Model. OKI 

has created a partnership program to facilitate the addition of new users of the Model. 

For more information on partnering with OKI to use the Model, contact OKI’s Regional 

Planning Manager at 513-621-6300. 

October 2009 15


User Guide 

16


User Guide 

Sectiion 3: How to Use the Modell 

This section provides step-by-step instructions for using the Model. The user is 

encouraged to follow this process as written, both to facilitate useful results and to make 

the use of the Model as straightforward as possible. 

Step 1: Data Gathering 

A “Development Information Workbook” has been created for this model and is included 

as Appendix A of this document. You can photocopy the Workbook or download the 

digital version from the Model website. You can use of this workbook to gather all 

appropriate data, or simply type the data directly into the electronic version of the 

Model. 

If the proposed development is phased and a fiscal impact analysis is desired for the 

individual phases, you will need to have all necessary development information at each 

phase’s build-out, and the Model will need to be run separately with the information on 

each phase. 

The Model is focused on estimating the revenues and expenditures for operating costs 

associated with general government services. However, other issues can also affect 

local government costs and revenues, including construction of public facilities 

necessary to enable the development or redevelopment and incentives to attract or 

retain the investment. The last pages of the Development Information Workbook 

provide an opportunity to identify these potential additional impacts. This data will not 

be input into the web interface and does not affect the calculations of the Model. You 

may find it beneficial, however, to note these incentives and expenditures to help you 

guide your jurisdiction’s decision makers through the process of reviewing the proposal. 

October 2009 17


User Guide 

Step 2: Log In to the Website 

Go to the Fiscal Impact Analysis Model website by clicking on the link below or by 

copying and pasting the link into your Internet browser. 

www.oki.org/fim 

You will be presented with a log in screen that asks for your user name and password. 

Enter the user name and password provided by the OKI Administrator, and click the 

“Login” button. You will be able to change your password, if desired, by using the 

“Manage User” function after you are logged in. 

18


User Guide 

Step 3: Create a Project or Modify/Delete/See Results of a Saved 

Project 

To: 

• Enter a new project: Click “Start a New Project.” Then go to Step 4, page 21. 

• Modify a saved project: Navigate to the name of the saved project in the pull 

down list under “Load a Previously Saved Project” and click on “Modify Saved 

Project.” Then go to Step 4, page 21. 

• See results of a saved project: Navigate to the name of the saved project in the 

pull down list under “Load a previously saved project” and click on “Project 

Results.” Then go to Step 7, page 28. 

• Delete a project: Navigate to the name of the saved project in the pull down list 

under “Load a Previously Saved Project” and click on “Delete Project.” 

October 2009 19


User Guide 

Step 4: General Information Page 

With the exception of the Gross Acreage, “General Information” items are not 

incorporated into the Model calculations, but are provided to help you identify evaluated 

projects and be aware of other service providers that may be impacted by the 

development but are not analyzed by the Model. Numbers and letters are both 

acceptable inputs on this page. If you do not have an item of information requested, 

you may leave it blank. Required fields include Project Name, Project ID, County, 

Location of the site and Number of Acres. It is recommended that you find and record 

the requested information for your own future reference. The General Information data 

will be transferred to the Model’s output. 

You may save your project at any point. Once you click “Save” you will be sent back to 

the front page. From here, to see the results of a saved project, navigate to the name 

of the saved project in the pull down list under “Load a previously saved project” and 

click on “Project Results.” 

20


User Guide 

Data Entry 

• Jurisdiction: The name of your jurisdiction will automatically appear in this box. 

• Project Name: For a new project, enter a distinctive project name that will 

facilitate future scenario retrieval. If you are developing estimates for a phased 

project, you may wish to identify that in the project name, e.g., “Shady Grove 

Development, Phase I”. If you are modifying a saved project, the project name 

entered here should mirror the name of the saved project. 

• Project ID: You may want to include the development review number, parcel 

identification number or tax identification number for future reference. 

• County: If the development is in a Township, Town or municipality, enter the 

county name. This is especially helpful if a jurisdiction lies in more than one 

county. 

• Location of Site (street address or intersection): Provide the address of the 

site, if available, or closest street intersection or legal description. 

• Number of Acres (gross acreage): Enter the gross number of acres associated 

with the site. This should be identified on your development plan. If you do not 

know the acreage, the County Auditor, County Assessor or PVA website will 

typically have a property search function that will allow you to access current 

property information including acreage. You can typically conduct a search 

based on the address, owner name or property/parcel identification number. If 

you have access to Geographic Information Systems (GIS), you can also 

calculate the acreage of the parcel and use that as your estimate. The number 

of acres identified on this page should equal the total acres shown throughout the 

Model. The number of acres does not need to have any higher accuracy than 

one decimal point (i.e., “XX.X”). 

• What agency supplies drinking water to this location? Enter the water 

service provider, if applicable. If a private well is being used, this can also be 

entered, or left blank. 

October 2009 21


User Guide 

• What agency supplies sanitary sewer service to this location? Enter the 

sewer service provider, if applicable. If a private treatment system or septic tanks 

are to be used, this can also be entered, or left blank. 

• Is there an independent fire district serving this property? Enter the fire 

district name, if applicable, or leave blank. 

• In what school district is the property located? Enter the school district name, 

if applicable, or leave blank. 

Click Continue 

Step 5: Input Existing Land Use Information 

This part of the Model asks for information about the site as it is today. Information for 

each existing land use should be entered. No information should be entered for any 

land use that does not currently exist on the site. All entries on this page should be 

numeric; zeroes should remain in unused categories. The summation of all Total 

(Gross) Acres associated with existing land uses on this page should equal that 

specified in “Number of acres (gross acreage)” on the “General Information” 

page of the website. You will see an error message if the existing land use categories 

do not sum to the same amount. 

The records of the County Assessor, Auditor or PVA will designate a land use type, land 

value and improvements value to most parcels under his/her jurisdiction. For an 

existing mixed use site, your land use assignments should be made on the basis of the 

current official classification of the property. For more guidance on allocating land use 

assignments from these sources to the Model’s land use categories, refer to Appendix B 

of this report. In addition, definitions for each land use category can be found by clicking 

on the land use category name to access a hyperlink. If more than one parcel is 

involved in the development site, then data from each parcel should be gathered and 

entered, including the appropriate land use category designations for each separate 

parcel. If value or improvements data are not available, estimates are appropriate. 

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User Guide 

Data Entry 

For each applicable existing land use, enter the data as follows: 

• Number of Units: In the case of agricultural uses, input the number of existing 

farms. Information for residential uses on agricultural property should be input 

under the Estate Residential category. One unit should be input in the Estate 

Residential category for each housing unit. For residential uses, enter the 

existing number of housing units. For multi-family residential, include each 

attached unit in this total. For commercial, education and government, and 

religious uses, enter the existing number of businesses or institutions. For 

parks, cemeteries and other uses enter the number of associated parcels. This 

data should be available through local government GIS data, auditor, PVA, or 

assessor’s data, from the developer, or from a site visit to the property. 

• Gross Square Feet (of Improvements): Enter the gross square footage of the 

building improvements existing on the site within each associated land use 

category. In the case of agricultural uses, input the square footage of each 

housing unit into the Estate Residential Category. No deductions should be 

October 2009 23


User Guide 

made for utility spaces, elevator shafts, etc. For each land use, this number 

should include the total square footage, not an average or the size of one unit. 

This data should be available through local government GIS data, auditor, PVA, 

or assessor’s data, from the developer, or from a site visit to the property. 

• Assessed/Market Value: Enter the current total value of the land and 

improvements within each associated land use category. For each land use, this 

number should include the total market value, not an average or the price of one 

single unit. This value should be available through the assessor, auditor or PVA. 

In Ohio and Indiana, use the total value and not the assessed value. In 

Kentucky, the total assessed value should be used. In the case of agricultural 

uses, input the estimated value of each housing unit into the Estate Residential 

Category. 

• Total (Gross) Acres: Enter the total acres associated with the existing 

development. This should be gross acreage and should not reflect any 

deductions. This data should be available through local government GIS data, 

auditor, PVA, or assessor’s data, or from the developer. In the case of 

agricultural uses, one acre for each housing unit should be input into the Estate 

Residential Category. 


24


User Guide 

Step 6: Input Proposed Land Use Information 

This part of the Model asks for information about the proposed land uses for the site. 

Information for each future land use should be entered. No information should be 

entered for any land use not proposed for the site. All entries on this page should be 

numeric; zeroes should remain in unused categories. The total number of acres on 

this page should equal that specified in “Number of acres (gross acreage)” on the 

“General Information” page of the website. You will see an error message if the 

existing land use categories do not sum to the same amount. 

Many proposed developments involve more than one land use, and are considered 

mixed use developments. Using the Model for a mixed use development requires you to 

treat the site as a collection of separate land uses, rather than as the cohesive, multidimensional 

development it may actually represent. Because of this, you may have to 

divide a building or a parcel into two or more separate land use categories, such as a 

single parcel that includes an apartment over an office use. The acreage, gross square 

feet (GSF) of the buildings and the market value must be allocated among the various 

uses. Suggestions for estimating these numbers are included below. 

October 2009 25


User Guide 

Data Entry 

For each applicable future land use enter the following data: 

• Number of Units: In the case of agricultural uses, input the number of 

proposed farms. Information for residential uses on agricultural property should 

be input under the Estate Residential category. One unit should be input in the 

Estate Residential category for each housing unit. For residential uses, enter 

the proposed number of housing units. For multi-family residential, include each 

attached unit in this total. For commercial, education and government, and 

religious uses, enter the proposed number of businesses or institutions. For 

parks, cemeteries and other uses enter the number of associated parcels. 

This data should be entered as shown on the development proposal, or as 

available from the developer or estimated based on density of a land use 

scenario. 

• Gross Square Feet (of Improvements): Enter the gross square footage of the 

building improvements proposed on the site for each associated land use 

category. In the case of agricultural uses, input the square footage of each 

housing unit into the Estate Residential Category. No deductions should be 

made for utility spaces, elevator shafts, etc. For each land use, this number 

should include the total square footage, not an average or the size of one unit. 

This data should be entered as shown on the development proposal or as 

available from the developer. Another source for estimates on typical square 

footage of non-residential uses is the Planner’s Estimating Guide by Arthur 

Nelson, published by APA Planners Press in 2004. 

• Assessed/Market Value: Enter the total market value of the land and 

improvements within each associated proposed land use category. For each 

land use, this number should include the total market value, not an average or 

the price of one single unit. If this number is not available from the development 

plan, you may be able to look up data from the assessor, auditor or PVA on a 

similar existing site and adjust the total market value to account for differences 

such as size. If you are not familiar with a similar existing site, you may wish to 

ask the developer to identify a comparable development elsewhere. Be careful, 

however, of differences in market value between similar properties in different 

locations. In the case of agricultural uses, input the estimated value of each 

housing unit into the Estate Residential Category. 

26


User Guide 

For developments with multiple land uses, the developer may be able to identify 

the expected market value of every building proposed for the site. If only a total 

market value is available for a site with multiple land use categories, you may 

need to allocate that value across more than one land use. 

Information about local market values by land use may also be found through 

discussions with local chambers of commerce, local realtors and real estate 

investment reports (such as the Turley Martin Tucker Reports from Colliers 

International http://www.colliers.com/Markets/Cincinnati/MarketReports/) or 

online real estate sales websites for the Greater Cincinnati area. An example of 

one of these sites is the Business Courier’s Real Estate Listings 

http://www.bizjournals.com/bizspace/cincinnati/. Average prices per square foot 

can be estimated based on existing properties for sale and applied to proposed 

development types. The user should again be aware of differing market values 

in different locations. 

• Total (Gross) Acres: Enter the total acres associated with the existing 

development. This should be gross acreage and should not include any 

deductions for roadways, easements or other infrastructure. This data should be 

available through the development proposal or the developer, local government 

GIS data, or from auditor, PVA, or assessor’s data. If the development plan does 

not identify acreage for each separate type of use, you may need to allocate the 

acreage among two or more land use categories by looking at the proposed site 

plan to determine a logical division. In the case of agricultural uses, one acre for 

each housing unit should be input into the Estate Residential Category. 


October 2009 27


User Guide 

Step 7: Generate and Download Your Results 

Once you have entered the data required for existing land uses and proposed land uses 

pages, click the “Continue” button. The Model will produce two default tables. The first 

identifies the total estimated existing, proposed and net revenues according to the 

revenue types outlined in Section 2 of this User Guide (see page 6), and the second 

identifies the total estimated existing, proposed and net expenditures according to the 

expenditure service areas outlined in Section 2 of this User Guide (see page 8). 

If you would like to see a more detailed breakdown of how the estimated revenues and 

expenditures are distributed across the property’s Fiscal Impact Land Use categories, or 

across the factors that influence the expenditure allocations 1 , use the “Show Options” 

button to select from a number of different tables. Click the “Adjust Display” button to 

see the selected table(s). The selected tables will be presented in addition to the “Net 

Estimated Fiscal Revenues” and “Net Estimated Fiscal Expenditures” tables. 

1 See the Methodology for a detailed explanation of the Cost Allocation Factors. 

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User Guide 

The optional tables include the following: 

• “Land Use Inputs” which provides the “Land Use General Info” you entered on 

the General Information page as well as “Existing Land Use Inputs” and 

“Proposed Land Use Inputs,” which summarize the data you entered on those 

respective pages. 

October 2009 29


User Guide 

• “Expenditures” which provides a breakdown of “Existing Land Use Expenditures” 

and “Proposed Land Use Expenditures” based on the service cost factors. 2 (See 

the Methodology for more detail). 

2 Service Cost Factors (SCF): There are several “factors” that affect service demand and costs, such as the 

population of a community, the number of business units, etc. The Model links the cost of public services to land use 

by taking into account the impact that these “factors” have on the demand for public services. Because the intensity 

of these factors varies by land use, each land use category creates a different mix of demand for public services (for 

example, residential and non-residential uses create different traffic patterns and volumes), and the amount of 

demand a land use generates will impact the cost associated with serving that land use (for example, the need for 

roadway maintenance because of higher or lower traffic volumes). 

The analysis process used in the Model distributes the costs of a service across the wide range of the Model’s Fiscal 

Impact Land Use Categories based on their potential to generate demand for that specific service. The SCF were 

initially identified based on previous fiscal impact analysis research and prior experience conducting fiscal impact 

analyses in the OKI region. The final SCF selected for the Model were those that best explained service costs for the 

overall OKI region. 

30


User Guide 

October 2009 31


User Guide 

• “Revenues” which provides several tables related to taxes, charges for services 

and other revenues. “Existing Taxes” and “Proposed Taxes” identify estimated 

impacts on several types of taxes collected by the jurisdiction. 

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User Guide 

• “Existing Charges for Services” and “Proposed Charges for Services” identify 

estimated impacts on the charges for services collected by the jurisdiction. 

October 2009 33


User Guide 

• “Existing Other Revenues” and “Proposed Other Revenues” identify estimated 

impacts on a number of other sources of jurisdiction income, including fines and 

fees, intergovernmental transfers and others. See the Methodology for an 

explanation of the types of revenue sources included and the process used to 

estimate a land use change’s impact on these sources. 

If desired, the user can also use the “Show Options” function to create variants of 

these tables that combine the existing and proposed estimated results. 

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User Guide 

To export the tables to Excel or to Microsoft Word, click the appropriate button above 

the table you wish to export. 

Keep in mind that the estimates on these outputs should not be modified unless the 

user specifically and in detail identifies all of the changes. Otherwise the accuracy and 

usefulness of both the results and the Model may be questioned. 

October 2009 35


User Guide 

Setting Up New Users for Your Jurisdiction 

Each partnering jurisdiction has a designated model Administrator. Administrators are 

given the responsibility of managing model users for each jurisdiction. This is done by 

creating and managing additional “normal” users for the website. After logging into the 

website, Administrators can create new model users by clicking on the administrator 

tab and selecting “Create User Account”. 

• Enter a user name and password for the new user on the screen provided. 


36


User Guide 

• Enter the required profile information for the user, including the name, address, 

email, phone number and role of that user. All additional model users should be 

designated as “Normal” users. 


October 2009 37


User Guide 

• The next screen provides a mechanism for designating the jurisdiction for the 

user. In most cases, only one jurisdiction is available for the user in the left side 

“Jurisdiction” column. Click on the jurisdiction name and click the “Add” button to 

move the selected jurisdiction to the right side “Associated Jurisdictions” column. 

Where multiple jurisdictions exist, each additional jurisdiction can be to the right 

in the same manner. 

Click Complete. 

A text box will pop up indicating that a new user has been successfully created. 

. 

Click OK to return to the home page 

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User Guide 

To update and manage information for each user, click on the Administrator tab and 

click on Users Management. This will bring up a list of all users for the jurisdiction. 

• Click on the user in the left side column to display the profile information for the 

user. Profile information may be updated in this screen, including re-setting the 

password. 

After the information is updated, Click Update. To delete a user, please contact the OKI 

Regional Planning Manager at 513-621-6300. 

October 2009 39


User Guide 

40


User Guide 

Secttiion 4:: The Capiittall Costt Modulle 

The OKI Regional Council of Governments has created an analysis module to give 

users information on capital costs related to development. The Capital Cost Module is 

not included within the web portion of the Model, but is available to Model users as a 

separate Excel spreadsheet. Estimating the capital costs associated with a project 

requires Model users to work from his or her understanding of the additional demand 

generated by new development, and what surplus capacity exists to accommodate that 

additional demand. 

As a result, the Capital Cost Module of the Model begins with the user’s identification of 

the capital resources that may be needed as a result of the proposed development. 

The Capital Cost Module includes general per-unit costs for broad categories of capital 

investments such as office structures, utility structures, heavy vehicles and light 

vehicles. If the jurisdiction has specific information regarding the expected cost of a 

future capital item, this data should be input as identified below. The results of the 

module analysis are annual capital costs and periodic payments (based on the user’s 

identified capital needs). 

Step 1: Access the Module 

To use the Capital Cost Module, download the Excel file from this link: 

http://www.oki.org/landuse/fim.html. You will need to have Microsoft Excel 2003 or 

higher installed on your computer in order to use the Module. 

When you open the Module, you will see the following worksheets identified by tabs at 

the bottom: 

• Questions 

• Capital Cost Categories 

• Capital Cost Calculations 

October 2009 41


User Guide 

Step 2: Questions (Worksheet 1) 

This worksheet presents three questions that are designed to help the user understand 

the level of local knowledge needed to use the Module. The first question indicates that 

if sufficient excess capacities in capital resources already exist, the Module will not be of 

benefit. The second question indicates that information on needed capital investments 

is required to use the Module. The third question indicates that users who do not have 

the information indicated in Questions 1 and 2 may not benefit from use of the Module. 

This page is a guide; no data entry is required. 

42


User Guide 

Step 3: Capital Cost Categories (Worksheet 2) 

This worksheet provides rough default per-unit estimates for several broad categories of 

capital cost expenditures. If you know that your community’s specific per-unit costs will 

differ from these estimates (for example, if you know the specific type of vehicle and the 

cost of that vehicle), please change the numbers in Column E (“Estimated Unit Cost”) to 

reflect your information. Be sure to cite your sources in Column F. 

October 2009 43


User Guide 

Step 4: Calculate Capital Cost Estimate (Worksheet 3) 

On this page, yellow cells indicate required user inputs. In most cases, default values 

have been assigned which can be overridden by the user if better information is 

available. Orange cells represent the per-unit costs associated with the items that were 

previously identified on the capital cost categories worksheet. Green cells represent 

calculated values. White cells represent results calculated by the module. 

Data Entry 

For each applicable capital cost category enter the following data: 

• Enter the estimated number of each unit needed under the “Estimated Units” 

heading in cells C9 through C18 (in yellow). 

• Review the per-unit costs associated with each cost item. These should 

automatically update to reflect the per-unit costs entered on the Capital Cost 

Categories Worksheet. If you need to change them, please change them on the 

Capital Cost Categories worksheet. 

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User Guide 

• The module will calculate the gross initial investment for the items (the price tag) 

in Column G. Input the amount available for down payments and funds expected 

from outside funding sources into the module (cells H9 – H18 and I9 – I18, 

respectively) to get the net capital investment. 

• Input interest rates for each item (cells J9-J18) or use the default yearly nominal 

interest rates as shown. Enter the expected annual inflation rate or use the 

default value shown (cell G27). 

• The yearly social discount rate is calculated based on the nominal interest rate 

and the expected inflation rate (cells L9-L18). 

• Enter the number of payments per year (cells M9-M18), the life expectancy (cells 

N9-N18) and the payback period (cells O9-O18) for each item, or use the default 

values as shown. 

October 2009 45


User Guide 

When you have entered or reviewed and accepted the data in the yellow and orange 

cells, the Model will generate several items relating to the estimated costs: 

• A statement of yearly costs associated with the capital item (not including the 

down payment). This statement, in columns Q through Y, identifies the payment 

per period and the total annual cost. These costs are provided in “Nominal” and 

in “Real” dollars. The Nominal costs represent the value of money in the first 

year of the payback period, and the Real costs discount the value of future 

payments through the life of the loan on the basis of the economic assumption 

that money to be accrued in the future has less value in the present than money 

that exists in the present. This is, in many respects, the converse of inflation – it 

is based on the assumption that, because of inflation, the same nominal amount 

of money in the future will be actually worth less than the same amount at 

present. Columns Q-T provide the actual cost over the payback period that was 

identified in Column O, and Columns V-T estimate the cost if it were spread over 

the actual expected life of the capital asset. 

46


User Guide 

Using the Capital Cost Module’s Results 

The Capital Cost Module’s results will be only as good as the accuracy and reliability of 

the information that is input into the Model from your jurisdiction. The user should 

always use the most accurate data available. The results from the Module are 

estimates of potential future capital expenditures base on certain assumptions made by 

the user about available public services and the impact of new development. This 

information should not be the sole source for making land use decisions. 

October 2009 47


User Guide 

48


User Guide 

Appendiices and Addiittiionall Resources 

Appendix A: Development Information Workbook 

Appendix B: Land Use Allocation Reference 

October 2009 49


User Guide 

50


User Guide 

Appendiix A 

Development Information Workbook 

October 2009


User Guide

Fiscal Impact Analysis 

Model Development 

Fiscal Impact Model Development Information Workbook 

This workbook is designed to help the user gather and organize all of the information you will need to use the 

Fiscal Impact Model. This worksheet follows the same format that the Model uses. We recommend that you 

complete this worksheet before you begin using the Model. 

You will see in the workbook, and on the web site, that some pieces of information are more critical to the 

usefulness of the Model’s results than others. Certain data, such as the acreage of the site, assessed/market 

values, number of units for each land use and square footage of improvements must be provided in order for 

the Model to work. Finally, the Model asks for some information that is not used in any calculation, such as 

the name of the school district, to help the Model’s users keep other potential impacts in mind. 

Please note that the Model can be used only for jurisdictions that have provided local base data for inclusion 

in the Model. 

NOTE ON MIXED USE DEVELOPMENTS: to calculate fiscal impacts, a mixed use development or an existing 

property with mixed uses must be analyzed in terms of each specific land use separately. If the proposed 

development or the existing property includes more than one land use, please identify the needed 

information for each separate land use involved. 

For more information on how to complete the Development Information Workbook, please see the Users 

Guide. 

1



General Project Information 

NOTE: this information is not used in the analysis, but is collected to help track projects and evaluate other potential impacts. The 

number of acres of the site is a required input. 

1. Jurisdiction: __________________________________________________________ 

2. Project Name: _________________________________________________________ 

3. Project ID: ____________________________________________________________ 

4. County: _______________________________________________________________ 

5. Location of site (street address or intersection): _______________________________ 

6. Number of acres (gross acreage): ___________________________________________ 

7. What agency supplies drinking water to this location? ___________________________ 

8. What agency supplies sanitary sewer service to this location? _____________________ 

9. Is there an independent fire district serving this property? If so, name: ____________ 

________________________________________________________________________ 

10. In what school district is the property located? _______________________________ 

2



What is on the property today? See the Land Use Category Definitions for an explanation of the categories. Use 

only the categories that apply to the property today. 

Gross Square 

Code Description 

Number of Units 

Feet 

(improvements) 

Assessed 

Value Total Acres 

Agricultural 

Estate Residential 

Single-family Residential 

Multi-family Residential 

Neighborhood Shopping Center 

Community Shopping Center 

Sit-down Restaurants 

Hotels & Motels 

High Traffic Retail 

Office 

Consumer-oriented Office 


Manufacturing 

Education and Government 

Religious 

Parks, Cemeteries, Utilities, Parking 

Structures and Vacant Land 

3



What is proposed for the site in the future? See the Land Use Category Definitions for an explanation of the 

categories. Use only the categories that apply to the property today. If there are multiple phases planned, run 

the model for each phase and change these inputs to reflect the proposed build-out at that phase. 

Gross Square 

Feet 

Code Description 

Number of Units (improvements) Market Value Total Acres 

Agricultural 

Estate Residential 

Single-family Residential 

Multi-family Residential 

Neighborhood Shopping Center 

Community Shopping Center 

Sit-down Restaurants 

Hotels & Motels 

High Traffic Retail 

Office 

Consumer-oriented Office 


Manufacturing 

Education and Government 

Religious 

Parks, Cemeteries, Utilities, Parking 

Structures and Vacant Land 

4



Public Commitments associated with proposed development: 

NOTE: this information is NOT used for calculations within the Model. You can use it to help you keep track 

of other potential costs that the Model does not estimate. You can also use it for inputs into the Capital 

Cost module, if you wish to use it. 

Lane miles of new or reconstructed public roadway required: ________ 

 

Does the proposed project require any of the following public capital investments in infrastructure? 

Estimated Public Cost 

____ Bridges ___________________________ 

____ Culverts ___________________________ 

____ Traffic signals ___________________________ 

____ Roadway modifications 

(turn lanes, intersection improvements, etc.) ___________________________ 

____ Sidewalks ___________________________ 

____ Other roadway modifications (_________) ___________________________ 

____ Stormwater facility installation ___________________________ 

____ Stormwater facility repair or modification ___________________________ 

____ New or replaced sanitary sewer ___________________________ 

(*public line, not private lateral) 

____ Sanitary sewer repairs or improvements ___________________________ 

____ New or replaced water line ___________________________ 

(*public line, not private lateral) 

____ Water line repairs or improvements ___________________________ 

____ Environmental Remediation ___________________________ 

____ Other ___________________________ 

(Describe: ____________________________________________________________ ) 

Does the project include dedicated park land or open space? Yes_________ No _________ 

If so, what is the gross acreage of the park land or open space? _________________________ 

5



 

(Ohio only) Does the property involve a JEDD or a CEDA? Yes_________ No _________ 

How much of the gross acreage identified in Question #4 is in the JEDD or CEDA? 

___________ 

 

Incentives provided: 

TIF? Yes ________ No __________ 

Percent of total value of improvement that is subject to TIF (if the entire increment is included in 

the TIF calculation, enter 100%): ________________ 

Estimated TIF value: ___________________ 

Length of TIF: _____________________________________ 

Estimated average yearly Increment: ___________________ 

Estimated PILOT (payment in lieu of taxes): _______________________ 

Recipient of PILOT: ___________________________ 

Abatement / Exemptions? Yes ____ No _______ 

Type of revenue to be abated or exempted (property tax, earnings tax, etc.) 

___________ Property Tax 

___________ Earnings/Income Tax 

___________ Occupation Tax 

__________ Business inventory tax 

___________ Other 

Proportion of total abated or exempted (if tax category is fully abated or exempted, enter 100%) 

________________ 

Length of abatement or exemption period: ____________ 

6



 

 

Grants (from local government)? Yes____ No____ 

Amount of Grant: ___________________ 

Loans (from local government sources)? Yes __________ No______ 

i. Amount of loan: ____________________ 

ii. Interest rate: ______________________ 

iii. Compounding period (monthly, quarterly, etc.)____________ 

iv. Period of loan: ________________ 

 

Project-Specific Exactions: 

User / Connection Fees? Yes ____ No______ 

Amount of fee: ______________ 

Fund to which fee(s) are dedicated: 

______________________________________ 

Are there other factors involving the site that may impact net revenues or expenditures? 

7


User Guide


User Guide 

Appendiix B 

Land Use Allocation Reference 

October 2009


User Guide


User Guide 

Auditor/PVA/Assessor Data and 

Assigned Fiscal Impact Model Land Use Categories 

AG 

AGR - VACANT LAND 

- CAUV 

AGR VACANT LAND 

AGR W/BLDGS NO 

RESIDENCE 

RES1 

(PROPERTIES OVER 1 

ACRE) 

MANUFACTURED HOME, 

UNPLATTED 10-19.99 

ACRES 



ACRES 



ACRES 


UNPLATTED 40+ ACRES 


UNPLATTED, 00-9.99 

ACRES 

RES2 

(PROPERTIES 

UNDER 1 ACRE) 

LANDOMINIUM 

MANUFACTURED 

HOME 

SINGLE FAMILY, 

OWNER OCCUPIED 

RES3 

20-39 UNIT APARTMENTS 

2-FAMILY OWNER 

OCCUPIES 1 UNIT 

3-19 UNIT APARTMENTS 

CASH - GRAIN OR 

GENERAL FARM 

3-FAMILY, OWNER 


CASH - GRAIN OR 

40 OR MORE UNIT 

GENERAL FARM - 

APARTMENTS 

CAUV 

DAIRY FARMS 

MOBILE HOME 



DAIRY FARMS - CAUV 

MOBILE HOME 0-9.9 

APARTMENTS, 1-19 RENTAL 

ACRES 

UNITS 

PERSONAL PROPERTY 

FARM LAND 

APARTMENTS, 20-39 

MANUFACTURED HOME 0- 

W/HOUSE 

RENTAL UNITS 

9.99 ACRES 

FOREST LAND 

PP MOBILE HOME ON 10 

APARTMENTS, 40+ RENTAL 

OR MORE ACRES 

UNITS 

FORESTRY SINGLE FAMILY CONDOMINIUM 

FORESTRY WITH SINGLE FAMILY, 

CONDOMINIUM 

BUILDINGS 

UNPLATTED 40+ ACRES 

RESIDENTIAL UNIT 

FRUIT & NUT FARMS 


EXEMPT PROPERTY 


METROPOLITAN HOUSING 

ACRES 

FRUIT & NUT FARMS 

- CAUV 

GREEN HOUSE, VEG 

& FLORA 

GREEN HOUSE, VEG 

& FLORA - CAUV 

LIVESTOCK FARMS 

LIVESTOCK FARMS - 

CAUV 

MIXED FARM W/ 

RESIDENCE 

NURSERIES 

NURSERIES - CAUV 

NURSERY FARM 

W/RESIDENCE 

OTHER 

AGRICULTURAL USE 

OTHER 

AGRICULTURAL USE 

- CAUV 

POULTRY FARMS 



ACRES 



ACRES 



ACRES 

LANDOMINIUM 

MOBILE HOME PARK 

OTHER COMMERCIAL 

HOUSING 

OTHER RESIDENTIAL 

STRUCTURES 

THREE FAMILY, 0-9.999 AC 

TRAILER & MOBILE HOME 

PARK 

TWO FAMILY 

TWO FAMILY, 10-19.999 AC 

TWO-FAMILY 

October 2009 B-2


User Guide 

AG (CONTINUED) 

POULTRY FARMS - 

CAUV 

TIMBER 

TOBACCO FARMS 

TOBACCO FARMS - 

CAUV 

VACANT FARM LAND 

VEGETABLE FARMS 

VEGETABLE FARMS - 

CAUV 

RES3 RETAILC1 RETAILC2 RETAILC4 

20-39 UNIT 

AUTOMOBILE CAR 

BOWLING ALLEYS 

BARS 

APARTMENTS 

SALES & SERVICE 

2-FAMILY OWNER 

COMMERCIAL CAMP OTHER FOOD SERVICE 

CAR WASH 


GROUND 

STRUCTURES 

3-19 UNIT 

COMM WITH RESIDENTIAL COMMUNITY 

RESTAURANT CAFE/BAR 

APARTMENTS 

STRUCTURE 

SHOPPING CENTER 


COMMUNITY 

RESTAURANT, CAFETERIA 

DRUG STORE/PHARMACY 


SHOPPING CENTER & OR BAR 

DISCOUNT & JR. 

40 OR MORE UNIT DRY CLEANING PLANTS & 

DEPARTMENT 

APARTMENTS 

LAUNDRY 

STORES 




RENTAL UNITS 


RENTAL UNITS 

APARTMENTS, 40+ 

RENTAL UNITS 

CONDOMINIUM 

CONDOMINIUM 

RESIDENTIAL UNIT 


METROPOLITAN 

HOUSING 

LANDOMINIUM 

MOBILE HOME PARK 


HOUSING 

OTHER RESIDENTIAL 

STRUCTURES 

THREE FAMILY, 0- 

9.999 AC 

TRAILER & MOBILE 

HOME PARK 

TWO FAMILY 

TWO FAMILY, 10- 

19.999 AC 

TWO-FAMILY 

DWELLING USEDAS 

RETAIL 

FLORIST 

GOLF DRIVE RANGE & 

MINIATURE 

GROCERY STORE 

HEALTH/RECREATIONAL 

FACILITY 

LANDSCAPE/NURSERY 

MARINA - SMALL BOATS 

NEIGHBORHOD SHOPPING 

CENTER 

NEIGHBORHOOD 

SHOPPING CENTER 


OTHER RETAIL 

STRUCTURES 

RETAIL APRTMENTS OVER 

RETAIL W/ APARTMENTS 

SMALL DETACHED RETAIL 

STORES 

SMALL SHOP 

SMALL STAND ALONE 

RETAIL 

DRIVE-IN THEATERS 

FULL LINE 

DEPARTMENT 

STORES 

LODGE HALLS & 

AMUSEMENT PARKS 

MARINA 

OFFICE/ENTERTAINM 

ENT FACILITY 

ORGANIZATIONAL 

MEETING HALL 


STRUCTURES 

(REASSIGNED AS 

NECESSARY) 

OTHER RETAIL 

REGIONAL SHOPPING 

CENTER 

RIVERBOAT GAMING 

RESORT 

SUPERMARKETS 

THEATERS 

USED CAR LOT 

October 2009 B-3


User Guide 

RETAILC5 RETAILC6 OFFICEC1 OFFICEC2 

HOTELS AUTO SERVICE / REPAIR CONDO BUSINESS FULL SERVICE BANK 

MOTELS & TOURIST 

CABINS 

AUTOMOTIVE SERVICE 

STATION 

CAR WASHES 

CONVENIENCE STORE 

DRIVE-IN RESTAURANT 

FAST FOOD-DRIVE THRU 

REST 

GAS STATION 

GAS STATION/CONVENIENCE 

STORE 

DWELLING USED AS 

OFFICE 

FUNERAL HOME 

FUNERAL HOME 

OFFICE APARTMENTS 

OVER 

OFFICE BLDG 1 OR 2 

STORY 

OFFICE BUILDING, 1 & 2 

STORIES 

OFFICE BUILDING, 3+ 

STORIES W/ ELEVATOR 

OFFICE BUILDING, 3+ 

STORIES WALK-UP 

OFFICE RETAIL OVER 

OFFICE STORAGE OVER 

RETAIL OFFICE OVER 

FULL SERVICE BANKS 

INDEPENDENT LIVING 

SENIORS 

MEDICAL CLINICS & 

OFFICES 

NURSING HOMES & 

PRIVATE HOSPITALS 

SAVINGS & LOANS 

October 2009 B-4


User Guide 

IND1 IND2 EDGOV REL 

COMMERCIAL MINI- 

WAREHOUSES 

COMMERCIAL 

WAREHOUSES 

INDUSTRIAL 

WAREHOUSES 

MANUFACTURING& 

ASSEMBLY, LIGHT 

MARINE SERVICE 

FACILITIES 

MINI WAREHOUSE 

RETAIL OFFICE/WHSE 

RETAIL STORAGE 

OVER 

SELF STORAGE 

WAREHOUSES 

SMALL SHOP - 

MACHINE, TOOL, ETC. 

WAREHOUSE 

WAREHOUSE 1,000- 

20,000 

WAREHOUSE 100,000 

+ SQ FT 

WAREHOUSE MULTI- 

TENANT 

COAL LANDS - SURFACE 

RIGHTS 

COMMERCIAL TRUCK 

TERMINALS 

FOOD & DRINK 

PROCESSING 

FOUNDRIES & HEAVY 

MANUFACTURE 

GRAIN ELEVATORS 

INDUSTRIAL TRUCK 

TERMINALS 

MANUFACTURING & 

ASSEMBLY, MEDIUM 

MFG OR ASSEMBLY 


100,000 


25,000- 

MINES & QUARRIES 

OTHER INDUSTRIAL 

STRUCTURES 

OTHER MINERALS 

TRUCKING TERMINAL 

CHARITABLE 

EXEMPTIONS 

CITY OWNED PROPERTY 

COMMUNITY 

REINVESTMENT AREA 

COMMUNITY URBAN 

REDEVELOPMENT 

COUNTY OWNED 

PROPERTY 

DAY CARE CENTER 

DAY CARE/PRIVATE 

SCHOOL 


BOARD OF EDUCATION 


COLLEGES 


COUNTY 


MUNICIPALITIES 


STATE OF OHIO 


TOWNSHIP 


UNITED STATES 

FIRE STATION 

GOVT PUBLIC BLDG 

MUNICIPAL 

IMPROVEMENT 

MUNICIPAL URBAN 

REDEVELOPMENT 

OTHER EXEMPT 

OTHER TAX 

ABATEMENTS 

SCHOOL 

CHURCH 

CHURCHES EXEMPT 

CHURCHES, ETC. 

PARK 

CEMETERY 

COAL RIGHTS - ROYALTY INTEREST 

COAL RIGHTS - WORKING INTEREST 

COMMERCIAL GARAGES 

COMMERCIAL VACANT LAND 

COMMON AREA OR GREEN BELT 

CONDO OR PUD GARAGE 

COUNTY GOLF COURSE 

EXEMPT PROPERTY PARK DISTRICT 

GARAGE 

GARAGE/PARKING SPACE 

GOLF COURSES 

GRAVEYARDS, MONUMENTS, CEMETERY 

HOA RECREATION 

October 2009 B-5


User Guide 

PARKS (CONTINUED) 

HOMEOWNERS ASSOCIATION PROPERTY 

INDUSTRIAL VACANT LAND 

LAND/W MISCELLANEOUS IMPROVEMENT 

LANDLOCKED VACANT LAND 

MISCELLANEOUS IMPROVEMENT 

NONBUILDABLE LOT/LAND 

OIL & GAS RIGHTS - ROYALTY INTEREST 

OIL & GAS RIGHTS - WORKING INTEREST 

PARK/RECREATION 

PARKING GARAGE, STRUCTURES & LOTS 

PAVED LOT 

PUBLIC UTILITIES 

PUBLIC UTILITIES - AGRICULTURAL LAND & 

IMPROVEMENTS 

PUBLIC UTILITIES - COMMERCIAL LAND & 

IMPROVEMENTS. 

PUBLIC UTILITIES - INDUSTRIAL LAND & 

IMPROVEMENTS. 

PUBLIC UTILITIES - MINERAL LAND & 

IMPROVEMENTS 

PUBLIC UTILITIES - PERSONAL PROPERTY OTHER 

RAILROAD - PERSONAL PROPERTY NOT USED IN 

OPERATION 

RAILROAD - PERSONAL PROPERTY USED IN 

OPERATION 

RAILROAD REAL NOT USED IN OPERATION 

RAILROAD REAL USED IN OPERATION 

RAILROADS 

REMNANT LAND 

RESIDENTIAL STREET 

RESIDENTIAL VACANT LAND 

RIGHT OF WAY 

UNPLATTED, 00-9.99 ACRES 




UNPLATTED, 40+ ACRES 

UTILITY 

VACANT COMMERCIAL LAND 

VACANT COMMERCIAL LOT 

VACANT INDUSTRIAL LAND 

VACANT INDUSTRIAL LOT 

VACANT LAND 

VACANT SUBDIVISION LOT 

October 2009 B-6

FIAM USER GUIDE COVER II - Fiscal Impact Analysis Model - OKI

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