To: Board of Directors
From: Lewis Broschard, Chief, Contra Costa County Fire Protection District
Report Title: California Mitigation Fee Act Annual Report
☒Recommendation of the County Administrator ☐ Recommendation of Board Committee

RECOMMENDATIONS:
ACCEPT a report on the receipt and disbursement of development impact fees, collected on behalf of the Contra Costa County Fire Protection District to address capital needs necessitated by growth, for the fiscal year ending June 30, 2025.
FISCAL IMPACT:
Report only. No fiscal impact.
BACKGROUND:
In California, State legislation sets certain legal and procedural parameters for the charging of public facilities fees, also commonly referred to in communities as development impact fees (DIFs). This legislation was passed as AB1600 by the California Legislature and is now codified as California Government Code §§ 66000 through 66008 (commonly referred to as the “Mitigation Fee Act”). This law went into effect on January 1, 1989, and was intended to create transparency in the collection, retention, and use of development impact fees.
The Contra Costa County Fire Protection District (District) receives DIFs, collected during the building permit process, in the cities of Antioch, Brentwood, Oakley, and Pittsburg, and in the unincorporated areas of Contra Costa County. DIFs are intended to mitigate the impact of new construction service demands on District capital needs. The funds are primarily used for major capital outlay projects, such as specialized heavy fire apparatus and facility construction.
For each separate account or fund established, the local agency is required, within 180 days after the last day of each fiscal year, to make certain information for that fiscal year available to the public. The District posted the attached report to its website within the prescribed timeframe to fulfill the reporting requirements. It includes the following information:
• A brief description of the type of fee in each account or fund;
• The amount of the fee;
• The beginning and ending balance of the account or fund;
• The amount of the fees collected and the interest earned;
• An identification of each public improvement on which fees were expended and
• the amount of each expenditure;
• An identification of the approximate date by which the construction of the public
• improvement will commence;
• A description of any inter-fund transfer or loan and the public improvement on which the transferred funds will be expended; and
• The amount of refunds made and any allocations of unexpended fees that are not refunded. (Gov. Code § 6606(b)(1).)
CONSEQUENCE OF NEGATIVE ACTION:
The District would be out of compliance with the Mitigation Fee Act's reporting requirements.