Report Summary

City of El Mirage — Special (2026-02-18)

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10000 N. El Mirage Rd., El Mirage 85335 
623-972-8116; TDD 623-933-3258 
www.cityofelmirage.gov 
 
 
MEMORANDUM 
TO: 
 
HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL 
THRU: 
J. CRYSTAL DYCHES, CITY MANAGER 
FROM:  
ROBERT NILLES, DEPUTY CITY MANAGER 
SUBJECT:  EXECUTIVE SUMMARY – DEVELOPMENT IMPACT FEE STUDY 
DATE: 
DECEMBER 12, 2025 
The ten-year Infrastructure Improvements Plan (IIP) identifies approximately $29.4 million in capital needs for 
Fire, Police, Parks and Recreation, and Streets, plus an additional $5.0 million for wastewater expansion, 
totaling $34.4 million. If the maximum legally allowable development impact fees (DIFs) were adopted, new 
development would fund approximately $14 million of these needs. 
 
The remaining $17.2 million for General Fund categories and $3.2 million for wastewater would be the 
responsibility of the City. 
 
Police and Streets improvements are fully funded under the DIF model, driven by significant projected 
nonresidential development in the Land Use Assumptions. Fire and Parks and Recreation would require 
substantial City contributions even with DIFs in place. Adoption of DIFs also triggers long-term operational 
commitments that may require expanded staffing and recurring costs not included in the current five-year 
forecast. Existing developer credits for Microsoft and TI Cold will reduce Streets fee revenue in the early years 
of implementation. 
 
Council may either direct staff to begin the statutory adoption process or conclude the evaluation based on the 
financial, operational, and competitiveness considerations outlined in this memo. This assessment does not 
recommend either outcome. Its purpose is to present the implications of each path, supporting informed policy 
direction. 
 
CAPITAL FUNDING OUTCOMES 
 
Fire 
Fire represents the highest expenditure of the General Fund. A second station and apparatus also create new 
staffing requirements not included in the forecast. 
• 
Capital need: $18.6 million 
• 
DIF projected revenue: $3.9 million 
• 
City funding required: $14.7 million 
• 
DIF share: 21 percent 
 
Parks and Recreation 
The youth center component carries a significant General Fund commitment and ongoing operational expenses. 
The park amenity component can be adopted independently and requires no General Fund capital. 
• 
Capital need: $3.5 million 
• 
DIF projected revenue: $0.93 million

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• 
City funding required: $2.56 million 
• 
DIF share: 27 percent 
 
Police 
Capital improvements are fully funded by new development, but personnel required for new patrol units and 
facilities create recurring General Fund costs. 
• 
Capital need: $4.4 million 
• 
DIF projected revenue: $4.4 million 
• 
City funding required: $0 
• 
DIF share: 100 percent 
 
Streets 
This category uses the buy-in method. Eligible projects will need to be identified. Developer credits from 
Microsoft and TI Cold may reduce early-year collections. 
• 
Capital need: $2.87 million 
• 
DIF projected revenue: $2.87 million 
• 
City funding required: $0 
• 
DIF share: 100 percent 
 
Wastewater 
The equalization basin is funded through the adopted rate plan. Implementing the fee may allow future rate 
adjustments. 
• 
Capital need: $5.0 million 
• 
DIF projected revenue: $1.8 million 
• 
Utility funding required: $3.2 million 
• 
DIF share: 36 percent 
 
Across the General Fund categories, DIFs cover approximately 41 percent of capital needs. The remaining 59 
percent would require City funding over the ten-year period. 
 
OPERATIONAL AND PERSONNEL IMPACTS 
Capital construction is only part of the long-term cost. Full implementation of Police, Fire, and Parks 
components could require as many as 50 additional employees, including firefighters, sworn officers, 
recreation, and support staff. These recurring costs are not included in the current five-year forecast. Property 
tax revenue from new development will not significantly offset these obligations. 
 
ADMINISTRATIVE OBLIGATIONS 
If adopted, DIFs require ongoing compliance with ARS 9-463.05. The City must track each fee category, 
manage reimbursements, apply developer credits, publish required reports, spend funds within statutory 
timelines, and monitor project delivery. The City must also construct the IIP projects within legally required 
timeframes, regardless of whether fee collections fully materialize. These responsibilities may require additional 
staff capacity. 
 
COMPETITIVENESS CONSIDERATIONS 
Commercial and industrial development in the West Valley is increasingly competitive. DIFs ranging from 
$440 to $6,094 per 1,000 square feet may influence site selection decisions relative to neighboring cities. 
Wastewater fees apply only in the northern service area, resulting in uneven application across the City and 
potential impacts on specific locations where infill development is desired.  The following table provides

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projected cost of DIFs on recent or planned developments.  Most commercial developments in the city’s 
wastewater territory would need a two-inch water meter ($6,058 wastewater DIF) while most residential 
developments would use a ¾ inch water meter ($1,137 wastewater DIF). 
 
Residential Fees per Development Unit 
  
  
Development Type 
Fire 
Street 
Parks & 
Recreation 
Police 
Proposed 
Fees per  
Developm
ent 
Size 
(Sq. Ft.) 
Subtotal 
Fee 
Single Family 
  
  
  
  
  
  
1,250 to 1,999 
$2,814 
$1,105 
$2,387 
$1,492 
$7,798 
1800 
$7,798 
Nonresidential Fees per Development Unit (1,000 Sq Ft) 
  
  
Development Type 
Fire 
Street 
Parks & 
Recreation 
Police 
Proposed 
Fees per 
1,000 Sq. 
Ft. 
Developm
ent 
Size 
(Sq. Ft.) 
Subtotal 
Fee 
Industrial – 
Data Center 
$137 
$120 
$21 
$162 
$440 
200000 
$88,000 
Commercial –  
Restaurant 
$1,951 
$1,702 
$135 
$2,306 
$6,094 
5000 
$30,470 
Office & Other  
Services - Clinic 
$866 
$756 
$206 
$1,024 
$2,852 
20000 
$57,040 
Institutional –  
Hospital, Church 
$861 
$752 
$181 
$1,018 
$2,812 
10000 
$28,120 
 
 
PROS AND CONS OF PROCEEDING 
 
Pros 
• 
Growth contributes directly to the cost of growth. 
• 
DIFs fully fund Police and Streets capital needs. 
• 
Establishes a structured and legally compliant growth-based capital planning framework. 
• 
May reduce wastewater rate pressure. 
Cons 
• 
City contributions exceed DIF revenue in several categories. 
• 
Most DIFs require service expansion to maintain level of service. 
• 
Operational costs for new facilities and vehicles fall entirely on the General Fund. 
• 
Administrative requirements add ongoing workload and complexity. 
• 
Potential competitiveness impacts for commercial and industrial development. 
• 
Fire and Parks fees cover a small share of project costs. 
 
DECISION OPTIONS FOR COUNCIL 
 
Option 1: Proceed with the statutory adoption process 
This initiates the required timeline under ARS 9-463.05. If Council elects to proceed, staff will return with the 
formal Land Use Assumptions, Infrastructure Improvements Plan, and draft fee schedule to begin the adoption 
process.

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Option 2: Conclude the evaluation 
Under this option, the City would continue to fund capital needs through traditional means such as developer-
provided infrastructure, the General Fund, existing rate plans, grants, and prioritization within the Capital 
Improvement Plan. 
 
Both options are viable. The distinction is whether Council prefers a growth-based cost-sharing model that 
brings both capital benefits and capital and operational obligations, or a traditional model that preserves 
flexibility but places a larger share of capital costs on the City. 
 
NEXT STEPS 
Two questions need to be answered: 
1. Which, if any of these improvements/projects (including operational costs) do you want constructed? 
2. Do you want to see growth pay for any portion of the improvements/projects you want constructed? 
If the answer to these questions is no, staff requests Council guidance to suspend the evaluation process at this point. 
 
If the answer is yes to any part of these questions, staff requests Council guidance to proceed with the statutory steps 
required to implement development impact fees under ARS 9-463.05