Fiscal Impact Summary

City of Glendale — Regular Meeting (2021-09-28)

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RANGE OF FISCAL IMPACTS  
FOR PARKWAY 303 WEST ANNEXATION  
INTO THE CITY OF GLENDALE 
 
 
 
 
 
 
 
 
 
 
AUGUST 2021 
 
 
 
 
11209 N. Tatum Boulevard, Suite 225 * Phoenix, AZ  85028 * 602-765-2400 tel * 602-765-2407 fax

1 
 
Introduction 
The following summary presents the fiscal impacts of annexation for Parkway 303 West, which will include 
262 acres with 3.4 million square feet of planned light industrial development and 65,850 square feet of 
commercial development.  Parkway 303 West is located on the west side of the Loop 303, at the SEC of 
Cotton Lane and Peoria Avenue.  Given the size of this annexation area, detail on specific users within the 
light industrial and commercial portions of the annexation is not yet known.  Therefore, this analysis 
presents a range of possible impacts based on hypothetical scenarios for the types of light industrial users 
and commercial that could develop in this area.    
The potential types of light industrial users include: 1) an unoccupied shell building; 2) leased warehouse; 
and 3) leased manufacturing.  Various assumptions were developed for each scenario regarding 
employment density, lease rate and capital investment (construction and FF&E).   The commercial 
buildings are assumed to include 26% restaurants, 37% services and 37% retail based on the preliminary 
site plan and building sizes. While the assumptions are based on recent projects, as well as published 
sources for lease rates and construction costs, they are simply intended to show a general range of 
possible economic and fiscal impacts.   
Another potential user for light industrial space is e-commerce, specifically fulfillment centers that 
represent point of sale for shipments.  These types of projects are highly competitive and they can yield a 
significant amount of sales tax revenue.  However, since there are a limited number of these projects 
looking at the Phoenix metro area, this type of potential user was not explicitly considered in the analysis. 
The fiscal impacts for Parkway 303 West do not include any new lane miles of arterial streets that would 
be taken in to the city for on-going maintenance.  Olive Avenue and Cotton Lane that border the property 
on the south and west are county roads, and Peoria Avenue that borders the property on the north is in 
the City of Surprise. 
The point of this exercise is simply to frame what each type of user could bring to the City of Glendale in 
terms of the number and quality of jobs as well as the fiscal impacts, and how that result could be scaled 
to Parkway 303 West.  Note that there are often tradeoffs between high quality jobs and revenue 
generation at the city level.  
Project Assumptions 
The table below presents the results for 1 million square feet of each light industrial user type in terms of 
capital investment, jobs and wage levels, annual fiscal impacts (revenues less expenditures for city 
operating funds), one-time fees (construction sales tax, development impact fees, estimated permit fees) 
and overall ranking.  This is followed by the “blended average” for Parkway 303 West that includes 1.7 
million square feet of warehousing, and 1.7 million square feet of manufacturing for a total of 3.4 million 
square feet.  The total number of square feet of light industrial uses is consistent with the preliminary site 
plan for Parkway 303 West.  In addition, the table shows the impacts for the 65,850 square feet of 
commercial space.

2 
 
 
COMPARATIVE IMPACTS OF POTENTIAL LIGHT INDUSTRIAL AND COMMERCIAL USERS 
AND PARKWAY 303 WEST BLENDED AVERAGE  
 
• 
Capital investment is represented by a combination of building costs and FF&E for the light industrial 
uses, both of which generate property taxes for the city.  Construction activity also results in 
significant one-time sales taxes.  Manufacturing has higher capital investment than other uses based 
on the nature of their operations and the corresponding building and equipment requirements.  The 
leased warehouse has less capital investment than manufacturing.  The empty shell represents the 
low end with an unfinished building and no equipment, and is a temporary condition.  The total 
construction cost for Parkway 303 West is roughly estimated at $449.0 million for light industrial and 
$10.5 million for commercial, although given the rapid increases in construction materials costs, these 
should be viewed as order of magnitude estimates. 
 
• 
Jobs and average wages are important not only in terms of the number of jobs created, but also the 
quality of jobs as represented by average wages.  To the extent that workers live in Glendale, higher 
wages translate into more taxable spending and higher value housing.  Typical warehouse operations 
create a limited number of jobs and typically at lower wage levels.  On the higher end of the spectrum, 
manufacturing represents a relatively high job density, among light industrial uses, with above 
average wages.  Note that manufacturing wages vary significantly based on the type of product being 
produced.  It is estimated that the light industrial development in Parkway 303 West could support 
about 2,070 jobs at an average wage of $47,000. For the commercial development, a mix of retail, 
services and restaurants is assumed that could support an estimated 170 jobs at an average wage of 
$37,000. 
 
 
 
Building Use
Building 
Square 
Feet
Building 
Construction 
(millions)
FF&E 
(millions)
Jobs
Average 
Wage
One-Time 
Fees*
Annual 
Revenues less 
Expenditures
Overall 
Ranking
Empty Shell
1,000,000
$77.0
$0.0
0
$0
$2,420,000
$40,000
Low
Leased Warehouse
1,000,000
$126.9
$22.0
400
$43,926
$3,790,000
$200,000
Medium
Leased Manufacturing
1,000,000
$140.4
$100.0
833
$49,107
$4,170,000
$260,000
High
Parkway 303 West Blended 
Average Industrial (1,679,750 SF 
warehouse, 1,679,750 SF 
manufacturing)
3,359,500
$449.0
$549.0
2,070
$47,427 $13,370,810
$770,000
Medium
Commercial (restaurant, service, 
retail)
65,850
$10.5
$0.0
170
$36,833
$420,000
$420,000
High
Blended Avg  + Commercial
3,425,350
$459.5
$549.0
2,240
$46,623 $13,790,810
$1,190,000
High
*One Time Fees include construction sales tax, estimated planning and permitting fees and development impact fees in West Glendale.

3 
 
Fiscal Results  
 
• 
One-time fees are related to construction and are generally proportional to the construction cost 
because construction sales taxes make up the largest share of one-time fees.  Development impact 
fees (DIF) are the same for all types of light industrial uses since they are based on building square 
footage, but commercial fee schedules are applied to the other proposed uses in this annexation area.  
One-time fees also include estimated planning and permitting fees that are generally proportional to 
construction costs. Total one-time fees for Parkway 303 West, including light industrial and 
commercial uses, are estimated at $13.8 million.  This number does not include any streets DIF fees 
or the value of any infrastructure constructed by the developer. 
 
• The annual fiscal impacts represent the net value of these different types of uses to the city in terms 
of revenues less expenditures.  These annual fiscal impacts are intended to be order of magnitude 
only.  For each type of user, there are a variety of factors imbedded in the assumptions that will affect 
the magnitude of fiscal impacts for individual users including the level of capital investment, the lease 
rate and the presence of taxable sales. The potential types of light industrial users that are 
anticipated for Parkway 303 West results in an average net impact to the city of $770,000 per year, 
excluding one-time revenues. The commercial component yields a net impact of $420,000 per year 
for a total net impact of $1.2 million per year.   
 
• 
The overall rankings show low impacts for the empty shell, medium impacts for leased warehouse, 
and high impacts for leased manufacturing and commercial.  The combination of uses proposed for 
Parkway 303 West could produce a relatively strong net impact, depending on the specific types of 
light industrial and commercial uses and the share of tenants with taxable sales. 
 
ANNUAL FISCAL IMPACTS FOR PARKWAY 303 WEST BLENDED AVERAGE 
 
$510,000
$690,000
$570,000
$1,770,000
$180,000
$250,000
$150,000
$580,000
$330,000
$440,000
$420,000
$1,190,000
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
1.68M SF Warehouse
1.68M SF Mfg
65,850 SF Commercial
Blended Avg Parkway
303 West
Revenues
Expenditures
Net Benefit

4 
 
Summary 
These results frame the possibilities for how the Parkway 303 West annexation may affect the city.  In 
summary, all of the user types shown here generate a positive net fiscal impact, but at varying magnitudes.  
This project is also generally larger in scale than some of the other light industrial annexations in this area.  
The long-term net impacts (revenues less expenditures) for Parkway 303 West include $330,000 per year 
for 1.7 million square feet of warehouse space and $440,000 per year for 1.7 million square feet of 
manufacturing space, excluding one-time taxes and fees.  The 65,850 square feet of commercial space 
could yield a proportionally large net impact of $420,000.  The annual net impact for Parkway 303 West 
as a whole is estimated at $1.2 million per year, including $1.8 million in combined annual revenues and 
$580,000 in annual expenditures.  Estimated annual revenues exceed expenditures for the development 
overall by 205 percent.   
This analysis is intended as a general example of the range of possible impacts for development in Parkway 
303 West. The actual fiscal impacts will depend on the mix of final users, as well as other factors such as 
capital investment, lease rates, taxable sales and other project details.