Special Event Team

DEVELOPMENT IMPACT FEE ADVISORY COMMITTEE REGULAR MONTHLY MEETING AGENDA WEDNESDAY, July 8, 2026 12:00 P.M. Location: Boise Depot Meeting Station 2603 W Eastover Terrace, Boise, ID 83706 July Meeting: Virtual and in-person attendance is offered. I. CALL TO ORDER II. ATTENDANCE A. Roll Call III. NEW BUSINESS *A. Minutes – May 13, 2026 *B. Request for Impact Fee Funds – Alta Harris Park IV. ADJOURNMENT Pursuant to Idaho Code Section 74-204(4), all items on the agenda marked with an asterisk * are action items that require a vote. Identifying an item as an action item on the agenda does not require that a vote be taken. All Consent Agenda items will be enacted by one motion, unless a Committee Member or citizen requests the item be removed from the Consent Agenda and considered in the normal sequence of business. TO: Development Impact Fee Advisory Committee Members FROM: Alicia Records, Parks Resource Superintendent Jason Miller, Design and Development Project Manager CC: Alisha McAndrews, Budget Division Senior Manager Eric Bilimoria, Finance and Administration Director DATE: 7/2/2026 RE: July 8, 2026 Development Impact Fee Advisory Committee Meeting DEVELOPMENT IMPACT FEE ADVISORY COMMITTEE MEETING SUMMARY REPORT Enclosed, please find the descriptive information supporting your agenda topics for this meeting. The meeting is anticipated to last approximately one hour with a hybrid format option over Zoom from the Boise Depot Meeting Station. New Business Agenda Items A. MINUTES – May 13, 2026 – Requested by Alicia Records, Parks Resource Superintendent (See Item III. A. on the agenda) RECOMMENDATION: The department requests the Committee recommend approval of the May 13, 2026, Development Impact Fee Advisory Committee Minutes (Exhibit A) to Boise City Council. B. REQUEST FOR IMPACT FEE FUNDS – ALTA HARRIS PARK – Requested by Alicia Records, Parks Resource Superintendent (See Item III. B. on the agenda) Alta Harris Park is a planned 20-acre community park located in Southeast Boise along the Boise River near Harris Ranch and Barber Park, which is owned and operated by Ada County. The park is intended to serve a rapidly growing area of the city and is a key component of Boise's commitment to providing park access within a 10-minute walk of residents. The park will become the seventh riverside community park in Boise's “Ribbon of Jewels,” and is designed to provide recreational opportunities and open space access for current and future residents of Southeast Boise. Phase 1 improvements have been completed and include Eckert Road frontage improvements, pedestrian access, utilities, drainage infrastructure, landscaping, and park vehicular entrances. Phase 2 of construction will include some of the park's primary amenities, including parking improvements, park pathways, a Boise River Greenbelt connection, and wetland reconstruction. Design staff recently received bids for Phase 2 construction. Consistent with current construction cost escalation, bids for the planned work came in higher than anticipated. Additional funds are needed to close the funding gap. Without an additional allocation of Regional Park Impact Fee funds, Phase 2 cannot be fully funded, and the development of Alta Harris Park will be delayed. The requested allocation would allow construction to start later this summer as planned. Project Budget The city budgeted $3.3 million for construction of Alta Harris Park in FY26. The project bid came in at $3.7 million, with a $395,000 funding gap. Staff are now proposing reallocating Impact Fee funds to cover the difference. Recommendation Staff requests that the Development Impact Fee Advisory Committee recommend approval of $395,000 in Regional Impact Fee funds for Alta Harris Park Phase 2 to Boise City Council. If approved, an Interim Budget Change (IBC) would be considered by council members at an upcoming meeting. Additional Information Follow up Questions from May 13,2026 DIFAC Meeting In the May 13, 2026, Development Impact Fee Advisory Committee meeting, committee members had additional questions for Jesse Stephenson, Budget Division Supervisor. The following are the corresponding answers. 1) Are impact fee interest earnings restricted to each impact fee category? Yes. Interest earnings are allocated separately to each impact fee category. For example, interest earned on West Bench impact fee collections is tracked separately from interest earned on Central Bench impact fee collections. The interest allocated to each category may only be used for the purposes of that same impact fee category. However, interest earnings are not allocated in real time. Instead, the City's Accounting and Treasury teams calculate and allocate interest to each impact fee category after the close of each fiscal year. 2) Explain how Police’s impact fee collections could deviate significantly from Fire’s impact fees. Police and Fire impact fee collections can diverge because the two fees are assessed differently across land use types. While Fire impact fees are generally higher for residential and office development, Police impact fees are higher for industrial and retail development. As a result, annual collections depend not only on the total amount of development, but also on the mix of residential, office, retail, and industrial projects occurring each year. In recent years, development activity has been heavily weighted toward industrial projects, which increases Police fee collections relative to Fire on those projects. However, if retail development remains limited, Police collections may still lag because retail generates substantially higher Police impact fees than industrial. Conversely, continued residential and office development can bolster Fire collections. Therefore, differences in the composition of new development—not simply the total amount of growth—can cause Police and Fire impact fee collections to deviate significantly from one another. Page 2 of 6 3) Have there been any applications for the open DIFAC seats? Through June there have been no applications for the open DIFAC seats. If you know anyone through your professional networks who may be a good fit, please refer them to the city’s website. Those interested can apply by emailing a cover letter and resume to commissionapplications@cityofboise.org with DIFAC’s open seat noted in the subject line. 4) Is there no formal DIFAC approval needed for FY 2027 impact fee revenue budgets? Following the May DIFAC meeting, staff confirmed with Eric Bilimoria, the City's Impact Fee Administrator, that there is no formal requirement for DIFAC to approve or make a formal recommendation regarding the upcoming fiscal year's impact fee revenue budget. Although formal approval is not required, staff value DIFAC’s input and consider its recommendations during the budget development process. At the May meeting, the committee recommended reducing the FY 2027 West Bench impact fee revenue estimate from $550,000 to $350,000 to better reflect historical collection trends. Staff incorporated this recommendation into the FY 2027 Proposed Budget. 5) Provide the impact fees with the revised, FY 2027 recommended inflationary adjustments. Revised impact fees with the FY 2027 recommended inflationary increase of 4.2% PARKS IMPACT FEES Regional Park Impact Fee Schedule Residential Unit by Size Persons/ Net Cost/Person Cost/Residential Unit (in ft2) Housing Unit 594.15 552.56 Less than or equal to 700 0.93 619.10 575.77 594.15 1,099.18 701 - 1,400 1.85 619.10 1,145.35 594.15 1,651.74 1,401 - 2,100 2.78 619.10 1,721.11 594.15 2,204.30 2,101 – 2,800 3.71 619.10 2,296.88 594.15 2,857.86 More than 2,800 4.81 619.10 2,977.89 Local Park Impact Fees By Service Area Residential Persons/ Cost/Residential Unit Unit by Size Housing Central Southeast/ (in ft2) Unit North River South West Bench Bench Barber Valley Less than or 712.91 898.18 1,455.60 1,607.88 1,419.50 0.93 equal to 700 742.85 935.90 1,516.74 1,675.41 1,479.12 1,418.15 1,786.71 2,895.55 3,198.47 2,823.73 701 - 1,400 1.85 1,477.71 1,861.75 3,017.16 3,332.81 2,942.33 Page 3 of 6  2,131.06 2,684.90 4,351.14 4,806.34 4,243.23 1,401 - 2,100 2.78 2,220.56 2,797.67 4,533.89 5,008.21 4,421.45 2,843.97 3,583.08 5,806.74 6,414.22 5,662.72 2,101 – 2,800 3.71 2,963.42 3,733.57 6,050.62 6,683.62 5,900.55 More than 3,687.20 4,645.45 7,528.42 8,316.01 7,341.70 4.81 2,800 3,842.06 4,840.56 7,844.61 8,665.28 7,650.05 FIRE IMPACT FEES Fire Impact Fee Schedule (Residential) Residential Unit by Persons/Housing Unit Net Cost/Person Cost/Residential Unit Size (in ft2) Less than or equal to 709.94 660.24 0.93 700 739.76 687.97 709.94 1,313.39 701 - 1,400 1.85 739.76 1,368.55 709.94 1,973.63 1,401 - 2,100 2.78 739.76 2,056.52 709.94 2,633.88 2,101 – 2,800 3.71 739.76 2,744.50 709.94 3,414.81 More than 2,800 4.81 739.76 3,558.23 Fire Impact Fee Schedule (Commercial) Non-Residential by Fire EDU/1,000 Sq. Ft. Net Cost/EDU Cost/1,000 Sq. Ft. Category 1,757.20 119.67 Industrial 0.0681 1,831.00 124.70 1,757.20 2,187.36 Retail 1.2448 1,831.00 2,279.23 1,757.20 872.80 Office 0.4967 1,831.00 909.46 POLICE IMPACT FEES Police Impact Fee Schedule (Residential) Residential Unit by Persons/Housing Unit Net Cost/Person Cost/Residential Unit Size (in ft2) Less than or equal to $184.99 $172.04 0.93 700 192.76 179.27 184.99 342.23 701 - 1,400 1.85 192.76 356.60 Page 4 of 6  184.99 514.27 1,401 - 2,100 2.78 192.76 535.87 184.99 686.31 2,101 – 2,800 3.71 192.76 715.14 184.99 889.8 More than 2,800 4.81 192.76 927.17 Police Impact Fee Schedule (Commercial) Non-Residential by Police EDU/1,000 Sq. Ft. Net Cost/EDU Cost/1,000 Sq. Ft. Category 457.90 146.34 Industrial 0.0681 477.13 152.49 457.90 2,780.96 Retail 1.2448 477.13 2,897.76 457.90 324.24 Office 0.4967 477.13 337.86 6) Provide the projected FY 27 starting and ending balance for each impact fee category, similar to the Regional category slide presented at the May DIFAC meeting. Projected FY 27 starting and ending balance for each impact fee category Fire Police FY 25 Ending Balance 1,102,720 FY 25 Ending Balance 3,101,563 FY 26 Projected Revenue 3,312,723 FY 26 Projected Revenue 1,420,478 FY 26 Uses 0 FY 26 Uses 0 FY 26 Ending Balance 4,415,443 FY 26 Ending Balance 4,522,041 FY 27 Projected Revenue 3,300,000 FY 27 Projected Revenue 1,300,000 FY 27 Uses 0 FY 27 Uses 0 FY 27 Ending Balance 7,715,443 FY 27 Ending Balance 5,822,041 Parks – Regional Parks - Southwest FY 25 Ending Balance 5,191,700 FY 25 Ending Balance 2,614,453 FY 26 Projected Revenue 1,461,842 FY 26 Projected Revenue 783,635 FY 26 Uses 1,930,629 FY 26 Uses 3,000,000 FY 26 Ending Balance 4,722,913 FY 26 Ending Balance 398,088 FY 27 Projected Revenue 1,400,000 FY 27 Projected Revenue 650,000 FY 27 Uses 750,000 FY 27 Uses 1,250,000 FY 27 Ending Balance 5,372,913 FY 27 Ending Balance 1,836,501 Parks – West Bench Parks – Central Bench FY 25 Ending Balance 1,777,400 FY 25 Ending Balance 159,569 FY 26 Projected Revenue 581,692 FY 26 Projected Revenue 274,911 FY 26 Uses 0 FY 26 Uses 550,000 FY 26 Ending Balance 2,359,092 FY 26 Ending Balance (115,520) Page 5 of 6  FY 27 Projected Revenue 350,000 FY 27 Projected Revenue 200,000 FY 27 Uses 0 FY 27 Uses 0 FY 27 Ending Balance 2,709,092 FY 27 Ending Balance 84,480 Parks – North River Parks – Southeast FY 25 Ending Balance 1,143,627 FY 25 Ending Balance 2,614,453 FY 26 Projected Revenue 557,022 FY 26 Projected Revenue 783,635 FY 26 Uses 0 FY 26 Uses 3,000,000 FY 26 Ending Balance 1,700,649 FY 26 Ending Balance 398,088 FY 27 Projected Revenue 500,000 FY 27 Projected Revenue 700,000 FY 27 Uses 1,450,000 FY 27 Uses 0 FY 27 Ending Balance 750,649 FY 27 Ending Balance 1,098,088 Page 6 of 6 DIFAC Meeting Minutes May 13, 2026 Exhibit A  DEVELOPMENT IMPACT FEE ADVISORY COMMITTEE REGULAR MONTHLY MEETING PUBLIC MEETING WEDNESDAY, MAY 13, 2026 12:00 P.M. The Boise City Development Impact Fee Advisory Committee held a hybrid meeting Wednesday, May 13, 2026, from the Depot Meeting Station. Boise City Members Present: Alicia Records (Parks and Recreation), Jesse Stephenson (Finance and Administration), Kelsie Carnosso and Aaron Hummel (Fire), Erin Hanson (Legal), and Brenda Hagadorn (Clerk). I. CALL TO ORDER Committee member Michael Ellis called the meeting to order at 12:07 p.m. II. ATTENDANCE Present: Tony Pori, Michael Ellis, Corbin Harp, Jeremy Malone, and Jill Giese Absent: Colleen Fellows III. NEW BUSINESS A. Minutes – April 8, 2026 MOTION: Committee moved to recommend the approval of the April 8, 2026, Development Impact Fee Advisory Committee Meeting Minutes to Boise City Council. RESULT: APPROVED MOVER: T. PORI SECONDER: J. GIESE AYES: UNANIMOUS ABSENT: C. FELLOWS DISCUSSION: NONE B. FY 2027 Inflationary Increase Request J. Stephenson presented the FY 2027 Inflationary Increase Request to the committee. The committee asked general questions and discussed. MOTION: Committee moved to recommend the FY 2027 Inflationary Increase Request to Boise City Council. RESULT: APPROVED MOVER: C. HARP SECONDER: J. MALONE AYES: UNANIMOUS ABSENT: C. FELLOWS DISCUSSION: NONE Development Impact Fee Advisory Committee Meeting Minutes Page 2 of 2 May 13, 2026 C. FY 2026 Impact Fee Collections Review J. Stephenson presented the FY 2026 Impact Fee Collections Review to the committee. The committee asked general questions and discussed. D. FY 2027 Proposed Impact Fee Revenues J. Stephenson presented the FY 2027 Proposed Impact Fee Revenues to the committee. The committee asked general questions and discussed. E. FY 2027 Proposed Impact Fee Use J. Stephenson presented the FY 2027 Proposed Impact Fee Use to the committee. The committee asked general questions and discussed. MOTION: Committee moved to recommend the approval of the FY 2027 Proposed Impact Fee Use to Boise City Council. RESULT: APPROVED MOVER: T. PORI SECONDER: C. HARP AYES: UNANIMOUS ABSENT: C. FELLOWS DISCUSSION: NONE IV. ADJOURNMENT: There being no further business before the committee, there was a motion to adjourn at 12:37 p.m. MOTION: Committee moved to adjourn the May 13, 2026, Development Impact Fee Advisory Committee meeting. RESULT: APPROVED MOVER: J. GIESE SECONDER: T. PORI AYES: UNANIMOUS ABSENT: C. FELLOWS DISCUSSION: NONE ________________________________________________ Michael Ellis, Chair