Fiscal Impact Summary

City of Glendale — Regular Meeting (2024-05-28)

View PDF Item 18 Meeting page

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FISCAL IMPACTS OF 
80TH AVENUE RESIDENTIAL ANNEXATION  
INTO THE CITY OF GLENDALE 
 
 
 
 
 
 
 
 
 
APRIL 2023,  
REVISED APRIL 2024 
 
 
 
 
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 80th Avenue Residential, which 
includes 5.5 gross acres with plans for 75 two- and three-bedroom apartment units.  The proposed 
annexation is located on the SEC of Myrtle and 81st Avenue.  Since this annexation would be for a single 
use, pro-forma information based on the actual proposed multi-family development is used in the fiscal 
analysis.  The assumptions regarding construction costs are based on published sources, and information 
on unit mix and expected rents was provided by the applicant. 
The point of this exercise is to frame what this type of use could bring to the city in terms of fiscal impacts.  
Since this is a residential development, the job impacts of property management staff would be minimal 
and are not included in this analysis. 
Project Assumptions 
The table below presents the results for 75 apartment units in terms of construction cost, 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.  The total number of units is 
consistent with the information submitted by the applicant.  This fiscal impact also reflects the addition 
of 0.05 street lane miles (260 feet) for maintenance from the extension of 81st Avenue along the western 
boundary of the site.  
IMPACTS OF POTENTIAL 80th AVENUE RESIDENTIAL 
 
 
• 
Capital investment is represented by building construction costs that are estimated at $17.4 million, 
although given the rapid increases in construction materials costs recently, this should be viewed as 
an order of magnitude estimate.  Construction activity results in one-time sales taxes for the city as 
well as on-going property taxes.   
 
• 
Jobs and average wages are not estimated for this project since it is a residential development.  
However, these apartments could provide housing for workers in other parts of the city. 
 
  
Building Use
Units
Monthly 
Rents
Building 
Construction
One-Time 
Fees*
Annual 
Revenues less 
Expenditures
Overall 
Ranking
Apartments 
75
$1,983
$17,372,000
$820,000
$4,000
Low
   2 bedroom units
50
$1,900
   3 bedroom units
25
$2,150
*One Time Fees include construction sales tax, estimated planning and permitting fees and development impact fees in 
East Glendale.

2 
 
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) reflect rates for multi-family development in East Glendale.  One-time fees also include 
estimated planning and permitting fees that are generally proportional to construction costs. Total 
one-time fees for 80th Avenue Residential are estimated at $820,000.   
 
• 
The annual fiscal impacts represent the net value of 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.  
There are a variety of factors imbedded in the assumptions that will affect the magnitude of fiscal 
impacts for different types of uses including the property value, and taxable sales for nonresidential 
uses. The proposed 75 apartment units that are anticipated for this site could result in an average 
net impact to the city of $4,000 per year, excluding one-time revenues.  This analysis incorporates 
the new municipal exemption on residential rents. 
 
• 
The overall ranking compares the level of revenues versus expenditures for the proposed apartments 
to other land uses such as light industrial, warehouse and residential development that have been 
included in other recent annexation impact studies.  The 80th Avenue Residential annexation could 
produce a positive, but minimal net impact in terms of the ratio of revenues to expenditures. 
 
ANNUAL FISCAL IMPACTS FOR 80TH AVENUE RESIDENTIAL 
 
 
 
 
$84,000
$80,000
$4,000
$0
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
75 Apartment Units
Revenues
Expenditures
Net Benefit

3 
 
Summary 
These results frame the possibilities for how the 80th Avenue Residential annexation may affect the city.  
This project is generally smaller in scale than many of the non-residential areas that have been annexed 
in recent years, but could provide positive net impacts, and could also support workforce housing in the 
city.  The annual net impacts (revenues less expenditures) are estimated at $4,000 per year, including 
$84,000 in annual revenues and $80,000 in annual expenditures.  Estimated annual revenues exceed 
expenditures by 5 percent. The actual fiscal impacts may vary depending on the construction cost, 
assessed value and other project details.