parks, recreation, and cultural facilities impact fee ... · 30/6/2015 · june 2015 parks,...

PARKS, RECREATION, AND CULTURAL

FACILITIES IMPACT FEE UPDATE STUDY

FINAL REPORT

June 30, 2015

Prepared for:

City of Lakeland

228 S. Massachusetts Avenue

Lakeland, FL 33801

(863) 834‐6000

Prepared by:

Tindale Oliver

1000 N. Ashley Drive, Suite 400

Tampa, Florida, 333602

(813) 224‐8862

Project #027008‐02.13

Tindale Oliver Page i City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study

CITY OF LAKELAND

PARKS, RECREATION, AND CULTURAL FACILITIES

IMPACT FEE UPDATE STUDY

Table of Contents

Introduction and Methodology........................................................................................ 1

Inventory ........................................................................................................................... 3

Population ......................................................................................................................... 9

Level of Service ............................................................................................................... 10

Cost Component ............................................................................................................. 13

Credit Component .......................................................................................................... 18

Net Impact Cost per Resident ........................................................................................ 21

Calculated Impact Fee Schedule .................................................................................... 23

Impact Fee Schedule Comparison .................................................................................. 24

Impact Fee Alternative Schedules.................................................................................. 28

Revenue Estimates ......................................................................................................... 28

Appendix A – Supplemental Population Data

Appendix B – Building and Land Value Analysis

Tindale Oliver Page 1 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study

Introduction and Methodology

The City of Lakeland’s Parks and Recreation Impact Fee Program was initially developed in

1988, with the most recent major update occurring in 2010. Since the 2010 Study was

completed, the City’s population has increased and is projected to continue to grow by an

additional 17 percent by 2025.

To address the infrastructure costs associated with this

projected growth, the City retained Tindale Oliver to

update impact fee schedules for several program areas,

including fire protection, law enforcement, parks and

recreation, and transportation. As part of this analysis, the

City is interested in expanding the scope of the parks and recreation impact fees to include

libraries to develop a parks, recreation, and cultural facilities impact fee program. This report

contains the data analysis and assumptions used to calculate a fee schedule for the parks,

recreation, and cultural facilities program area. The technical reports for the fire protection,

law enforcement and transportation impact fee updates are provided under separate covers.

More specifically, this report provides for the following:

Technical calculations to ensure that the City’s parks, recreation, and cultural facilities

impact fee program is in compliance with the Florida Statute (F.S.) 163.31801

requirements and other related case law. One of the requirements of the Statute is

the use of most recent and localized data.

A current parks, recreation and library inventory of capital facilities. This information

is helpful to the City in terms of land use planning efforts, identification of future

capital needs, and prioritization of capital projects.

The current cost of new development to the City for the parks, recreation, and cultural

facilities program area. This information is useful both in estimating the cost of capital

projects that will be included in the Capital Improvement Plan, establishing the

appropriate rates of the impact fees, and also during negotiations with large

developers.

In Florida, legal requirements related to impact fees have primarily been established through

case law since the 1980’s. In 2006, the Florida legislature passed the “Florida Impact Fee

City of Lakeland population is projected to increase by 17% between

2014 and 2025.


Act,” which added to the body of law guiding impact fees. Generally speaking, impact fees

must:

Be supported by a study demonstrating that the fees are proportionate in amount to

the need created by new development paying the fee.

Be spent in a manner that directs a proportionate benefit to new development,

typically accomplished through a list of capacity‐adding projects included in the City’s

Capital Improvement Plan, Capital Improvement Element, or another planning

document/Master Plan.

The methodology used to update the City’s impact fee program complies with the legal

requirements and is a consumption‐based impact fee methodology, which is consistent with

the methodology used to calculate the City’s current impact fee program as well as many fees

throughout Florida. A consumption‐based impact fee charges new development based upon

the burden placed on services from each land use (demand). The demand component is

measured in terms of population in the case of parks, recreation, and cultural facilities impact

fee program. A consumption‐based impact fee is intended to charge new growth the

proportionate share of the cost of providing additional infrastructure available for use by new

growth. In addition, per the requirements of case law, a credit is subtracted from the total

cost to account for contributions of the new development toward any capacity expansion

projects through other revenue sources. Contributions used to calculate the credit

component include non‐impact fee revenues generated by the new development that are

used toward capacity expansion projects. In other words, case law requires that the new

development should not be charged twice for the same service.

The purpose of this study is to create a technically defensible set of impact fees for the City

of Lakeland’s parks, recreation, and cultural facilities impact fee program. It is important to

note that, whenever possible, the most current and localized data available at the time the

study was utilized, pursuant to State legislature. Information supporting this analysis was

obtained from the City and other sources, as indicated.

There are several major elements associated with the development of the parks, recreation,

and cultural facilities impact fee. These include:

Capital Asset Inventory

Service Area, Population and Benefit Districts


Level of Service

Cost Component

Credit Component

Net Impact Cost

Calculated Impact Fee Schedule

Impact Fee Schedule Comparison

Impact Fee Alternative Schedules

Revenue Estimates

These major elements are summarized in the remainder of this section, with the result being

the calculated parks, recreation, and cultural facilities impact fee schedule.

Inventory

The City of Lakeland owns and maintains 60 parks and recreation facilities and 5 additional

support facilities (including 4 stand‐alone maintenance/ administrative facilities and 1

nursery) that are included in the impact fee inventory. The City

also owns two additional sports complexes, Cleveland Heights

Golf Course and Marchant Stadium, which are not included in

the inventory. These facilities are not included since the golf

course is primarily restricted to fee‐based usage and the stadium

is a professional baseball complex. Table 1 provides a listing of the City’s parks and support

facilities, as well as an inventory of the facilities and equipment that are available at each

location.

As documented in the City of Lakeland’s 2007 and 2010 Parks and Recreation Impact Fee

Studies, the City’s parks and recreation facilities (not including the support facilities) are

classified into six different types. This classification is based on the information provided by

the City, the Recreation and Open Space Element of the City’s Comprehensive Plan, and the

City of Lakeland Parks, Recreation, and Trails Master Plan. These six types of parks facilities

include: neighborhood parks, community parks, urban parks, scenic parks, special‐use

facilities, and sports complexes.

In addition to the parks and recreation inventory, the City owns and maintains two library

facilities with approximately 52,000 square feet. There is one additional library, the E‐library,

which is leased by the City, thus, is not included for impact fee calculation purposes.

There are 60 city‐owned parks, 5 support

facilities, and 2 libraries included in the impact

fee inventory.


Table 1 City of Lakeland Parks & Recreation Facilities Inventory(1)

Facility Description AddressNet

Acreage(2)

Park

ClassAuditorium

Baseball

Field

Basketball

Court

Bath House

(Sq Ft)

Boat

Launch

Botanical

Garden

Clubhouse

(Sq Ft)

Concession

Stand

Fishing

Pier

Football/

Soccer

Field

Football/

Soccer Field

(artifical turf)

Football/

Softball

Field

Interactive

Water Play

Area

Lawn

Bowling

Maintenance/

Admin

Building

(square feet)

Multipurpose

Field/Court

Barnett Family Park Orange St. & Lake Ave. 3.0 U 1 425 1

Bryant Stadium 1125 N. Florida Ave. 7.2 SC 1 1

Coleman‐Bush Building 1104 MLK Jr. Ave. 1.5 SU

Crystal Grove Park 1661 Crystal Grove Dr. 1.8 N 1

Curtis Peterson Park 3700 Cleveland Heights 38.3 C 6 1 1 1 1,256

Cypress Youth Complex Edgewood Drive South 33.4 SC 4 800

Downtown West Maintenance Building 517 W. Main St n/a SUP 6,800

Dobbins Park 514 W. Ariana St. 10.1 N 4 1

Drane Park 801 S. Franklin Pl. 3.9 S

Edgewood Park (Beerman Family Tennis Center) 1000 E. Edgewood Dr. 17.7 C 413 2

Elva Rath Park 20 Lake Morton Dr. 0.4 U

Freedom Park 300 N. Florida Avenue 3.1 U 1

Glendale Park E. Glendale St. 1.3 N 1

Golconda Park Golconda & Parker St. 0.3 U

Handley Park 1419 Phyllis St. 1.4 N 1

Henley Field 1125 N. Florida Ave. 5.4 SC 1 1 270

Heritage Park Orange St. 0.4 U

Hollis Garden S. Lake Mirror Promenade 2.0 U 1

Horney Park 205 E. Poinsettia Dr. 0.4 N 1

Interlachen Park/ Lake Bonny/ Elks Interlachen Parkway 6.2 N

John Jackson Park 1130 MLK Jr. Ave. 2.5 N 1

Kelly Recreation Complex/Gandy Pool 404 Imperial Blvd. 7.2 C 2 7,325 2,750

Kryger Overlook Park E. Lake Mirror Promenade 0.9 U

Lake Beulah Lake Beulah Dr. 2.9 S 1

Lake Bonnett Shore W. Lake Bonnett 0.2 S 1

Lake Bonny Park W. Lake Bonny 36.1 C 2 1 1 1 6,991

Lake Bonny Shore Interlachen to Main St. 1.8 S 1 1

Lake Crago Park N. Lake Parker 119.4 C

Lake Hollingsworth Shore 920 Lake Hollingsworth Dr. 18.4 S 1 1

Lake Horney Shore S. Lake Horney 0.4 S 1

Lake Hunter Shore 650 Sikes Blvd. 14.7 S 1 1

Lake Mirror Center E. Lake Mirror Promenade 3.0 C

Lake Mirror Community Park Lake Mirror Promenade 6.9 U 1 1

Lake Morton Shore 99 Lake Morton Dr. 7.2 S

Lake Parker Park 910 Granada St. 59.8 C 2 1 1 6 1 1,373 3

Lake Parker Shore W. Lake Parker 8.4 S 1

Lake Somerset Shore 3100 New Jersey Rd. 3.2 S 1 1

Lake Wire Shore Lake Wire 3.8 S 1

Lakeland City Nursery 4532 US Highway 98 South 10.0 SUP 7,989

Lemon Street Promenade Lemon St. N/A U

Magnolia Building Lake Mirror Promenade 0.5 SU 1

Miami Park 226 Oconee St. 0.6 N

Mississippi Park N. Lake Hollingsworth 0.8 S

Munn Park 201 E. Main St. 2.1 U

Naylor Park Lincoln Ave. & Lake Hunter Dr. 0.7 S

North Lake Wire Park N. Lake Wire 0.9 N

Northwest Park 108 W. Third St. 2.0 SU

Parker Street Park Parker Street 0.4 N 1

Park & Recreation Administrative Office 2000 N. Gilmore Street 1.3 SUP 5,636

Peggy Brown Center S. Lake Ave. 0.6 SU 1

Rollingwoods Park 900 Rollingswood Ln. 1.6 S

Rose Street Maintenance Facility 909 Oleander St. 0.13 SUP 8,575

Seminole Park Edgewood & Lincoln Ave. 0.0 S

Sertoma Park 1800 E. Memorial Blvd. 1.8 S 1 1


Table 1 (continued) City of Lakeland Parks & Recreation Facilities Inventory(1)


Acreage(2)

Park

Class

Picnic

PavilionPlayground

Playground

(Common

Ground)

Pool Public ArtPump

House

Racquetball

Court

Recreation

Center

(Sq Ft)

Rental Facility

(Sq Ft)

Rental

Pavilion Restroom

Roller

Hockey

Shuffle

Board

Shuffle

Board

Shelter

Skate

Park

Softball

Field

Tennis

Court

Volleyball

Court

Walking/

Jogging Path ‐

Paved

(miles)

Barnett Family Park Orange St. & Lake Ave. 3.0 U 1 2 2

Bryant Stadium 1125 N. Florida Ave. 7.2 SC 1

Coleman‐Bush Building 1104 MLK Jr. Ave. 1.5 SU 20,390 2

Crystal Grove Park 1661 Crystal Grove Dr. 1.8 N 1

Curtis Peterson Park 3700 Cleveland Heights 38.3 C 8 1 1 3 0.55

Cypress Youth Complex Edgewood Drive South 33.4 SC 3 1

Downtown West Maintenance Building 517 W. Main St n/a SUP

Dobbins Park 514 W. Ariana St. 10.1 N 3 1 1 1 0.50

Drane Park 801 S. Franklin Pl. 3.9 S

Edgewood Park (Beerman Family Tennis Center) 1000 E. Edgewood Dr. 17.7 C 2 1 1 8 4 3 18

Elva Rath Park 20 Lake Morton Dr. 0.4 U 1

Freedom Park 300 N. Florida Avenue 3.1 U

Glendale Park E. Glendale St. 1.3 N

Golconda Park Golconda & Parker St. 0.3 U

Handley Park 1419 Phyllis St. 1.4 N 1

Henley Field 1125 N. Florida Ave. 5.4 SC 1

Heritage Park Orange St. 0.4 U

Hollis Garden S. Lake Mirror Promenade 2.0 U 1 3

Horney Park 205 E. Poinsettia Dr. 0.4 N 1

Interlachen Park/ Lake Bonny/ Elks Interlachen Parkway 6.2 N 1

John Jackson Park 1130 MLK Jr. Ave. 2.5 N 2 1 2 0.30

Kelly Recreation Complex/Gandy Pool 404 Imperial Blvd. 7.2 C 1 40,425 8 2

Kryger Overlook Park E. Lake Mirror Promenade 0.9 U

Lake Beulah Lake Beulah Dr. 2.9 S 0.60

Lake Bonnett Shore W. Lake Bonnett 0.2 S

Lake Bonny Park W. Lake Bonny 36.1 C 7 1 2 1 1 1.30

Lake Bonny Shore Interlachen to Main St. 1.8 S

Lake Crago Park N. Lake Parker 119.4 C

Lake Hollingsworth Shore 920 Lake Hollingsworth Dr. 18.4 S 2.70

Lake Horney Shore S. Lake Horney 0.4 S

Lake Hunter Shore 650 Sikes Blvd. 14.7 S 1.80

Lake Mirror Center E. Lake Mirror Promenade 3.0 C 1 1

Lake Mirror Community Park Lake Mirror Promenade 6.9 U 8 1 0.60

Lake Morton Shore 99 Lake Morton Dr. 7.2 S 1

Lake Parker Park 910 Granada St. 59.8 C 18 1 3 4 1 32 5 2 6 3.06

Lake Parker Shore W. Lake Parker 8.4 S 0.50

Lake Somerset Shore 3100 New Jersey Rd. 3.2 S

Lake Wire Shore Lake Wire 3.8 S 0.80

Lakeland City Nursery 4532 US Highway 98 South 10.0 SUP 1

Lemon Street Promenade Lemon St. N/A U 10

Magnolia Building Lake Mirror Promenade 0.5 SU 10,835 1

Miami Park 226 Oconee St. 0.6 N 1

Mississippi Park N. Lake Hollingsworth 0.8 S

Munn Park 201 E. Main St. 2.1 U 1

Naylor Park Lincoln Ave. & Lake Hunter Dr. 0.7 S

North Lake Wire Park N. Lake Wire 0.9 N 1

Northwest Park 108 W. Third St. 2.0 SU

Parker Street Park Parker Street 0.4 N 1

Park & Recreation Administrative Office 2000 N. Gilmore Street 1.3 SUP 3

Peggy Brown Center S. Lake Ave. 0.6 SU 1 14,856 2

Rollingwoods Park 900 Rollingswood Ln. 1.6 S 0.41

Rose Street Maintenance Facility 909 Oleander St. 0.13 SUP

Seminole Park Edgewood & Lincoln Ave. 0.0 S

Sertoma Park 1800 E. Memorial Blvd. 1.8 S 3




Acreage(2)

Park

ClassAuditorium

Baseball

Field

Basketball

Court

Bath House

(Sq Ft)

Boat

Launch

Botanical

Garden

Clubhouse

(Sq Ft)

Concession

Stand

Fishing

Pier

Football/

Soccer

Field

Football/

Soccer Field

(artifical turf)

Football/

Softball

Field

Interactive

Water Play

Area

Lawn

Bowling

Maintenance/

Admin

Building

(square feet)

Multipurpose

Field/Court

Seventh Street Park 1500 W. Seventh St. 3.8 N 1 1

Simpson Park/Pool 1725 MLK Jr. Blvd. 14.6 C 2 4,277 2 1 1,690 1

Southside Maintenance Building 2900 Buckingham Avenue n/a SUP 2,510

Southwest Softball Complex 1444 W. Highland St. 24.5 SC 2 2 780

Tigertown Complex 2220 N. Lake Ave. 91.0 SC 4 14,375 1 1 4,184

Veterans Memorial Park 12 Lake Beulah Dr. 5.3 U 1

Washington Park 301 W. Seventh St. 1.3 N 1 1

Webster Park Webster Ave. & Seventh St. 2.2 N 2 1

Westside Park 1800 W. Oakhill St. 8.0 N 2

Westside Softball Complex 1800 Oakhill St. 14.6 SC

Woodlake Park 3415 New Jersey St. 4.1 N

Summary CountNet

Acreage(2) Auditorium

Baseball

Field

Basketball

Court

Bath House

(Sq Ft)

Boat

Launch

Botanical

Garden

Clubhouse

(Sq Ft)

Concession

Stand

Fishing

Pier

Football/

Soccer

Field

Football/

Soccer Field

(artifical turf)

Football/

Softball

Field

Interactive

Water Play

Area

Lawn

Bowling

Maintenance/

Admin

Building

(square feet)

Multipurpose

Field/Court

Support Facilities (SUP) 5 11.43 0 0 0 0 0 0 0 0 0 0 0 0 0 0 31,510 0

Neighborhood Parks (N) 15 45.00 0 0 12 0 0 0 0 1 0 0 0 0 0 0 0 7

Community Parks (C) 8 296.10 0 8 4 11,602 3 0 0 5 3 7 0 1 0 1 14,473 6

Urban Parks (U) 11 24.40 1 0 0 0 0 2 0 1 0 0 0 0 1 0 425 2

Scenic Sites (S) 16 69.80 0 0 0 0 5 0 0 0 10 0 0 0 0 0 0 0

Sports Complexes (SC) 6 176.10 0 5 0 0 0 0 14,375 5 0 7 1 0 0 0 6,034 0

Special Use Facilities (SU) 4 4.60 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 0

Total 65 627.43 1 13 16 11,602 8 2 14,375 14 13 14 1 1 1 1 52,442 15



(1) Source: City of Lakeland Parks and Recreation Department (2) Net acreage excludes wetlands and other land that cannot be developed for parks and recreation


Acreage(2)

Park

Class

Picnic

PavilionPlayground

Playground

(Common

Ground)

Pool Public ArtPump

House

Racquetball

Court

Recreation

Center

(Sq Ft)

Rental Facility

(Sq Ft)

Rental

Pavilion Restroom

Roller

Hockey

Shuffle

Board

Shuffle

Board

Shelter

Skate

Park

Softball

Field

Tennis

Court

Volleyball

Court

Walking/

Jogging Path ‐

Paved

(miles)

Seventh Street Park 1500 W. Seventh St. 3.8 N 1

Simpson Park/Pool 1725 MLK Jr. Blvd. 14.6 C 1 1 1 1 25,300 5 1 2

Southside Maintenance Building 2900 Buckingham Avenue n/a SUP 2

Southwest Softball Complex 1444 W. Highland St. 24.5 SC 2 1 2 4

Tigertown Complex 2220 N. Lake Ave. 91.0 SC 1

Veterans Memorial Park 12 Lake Beulah Dr. 5.3 U

Washington Park 301 W. Seventh St. 1.3 N 1 1

Webster Park Webster Ave. & Seventh St. 2.2 N 2 1

Westside Park 1800 W. Oakhill St. 8.0 N 3 2 1 2.00

Westside Softball Complex 1800 Oakhill St. 14.6 SC 0 1 4

Woodlake Park 3415 New Jersey St. 4.1 N 1 1 1 8

Summary CountNet

Acreage(2)

Picnic

PavilionPlayground

Playground

(Common

Ground)

Pool Public ArtPump

House

Racquetball

Court

Recreation

Center

(Sq Ft)

Rental Facility

(Sq Ft)

Rental

Pavilion Restroom

Roller

Hockey

Shuffle

Board

Shuffle

Board

Shelter

Skate

Park

Softball

Field

Tennis

Court

Volleyball

Court

Walking/

Jogging Path ‐

Paved

(miles)

Support Facilities (SUP) 5 11.43 0 0 0 0 0 1 0 0 0 0 5 0 0 0 0 0 0 0 0.00

Neighborhood Parks (N) 15 45.00 12 15 0 0 0 0 0 0 0 0 3 0 2 0 0 0 8 1 2.80

Community Parks (C) 8 296.10 36 5 1 2 0 1 8 65,725 0 9 18 1 32 5 1 2 30 8 4.91

Urban Parks (U) 11 24.40 2 2 0 0 25 0 0 0 0 0 1 0 0 0 0 0 0 0 0.60

Scenic Sites (S) 16 69.80 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6.81

Sports Complexes (SC) 6 176.10 5 1 0 0 0 0 0 0 0 0 7 0 0 0 0 8 0 0 0.00

Special Use Facilities (SU) 4 4.60 1 0 0 0 0 0 0 0 46,081 0 5 0 0 0 0 0 0 0 0.00

Total 65 627.43 60 23 1 2 25 2 8 65,725 46,081 9 39 1 34 5 1 10 38 9 15.12


Table 2 presents the inventory of library facilities that are owned by the City. The building

value is estimated at $225 per square foot based on recent library construction in other

Florida jurisdictions, estimates for a new library in South Lakeland and insurance values of

the existing libraries. Land value for library buildings is estimated at $75,000 per acre based

on the value of current parcels and an analysis of vacant land values and recent vacant land

sales in the City of Lakeland. Appendix B provides additional information.

The Lakeland Library System also provides a variety of materials that are owned by the City

and are available to the public. Table 3 presents the inventory of library materials in the City

of Lakeland.

Table 2

City of Lakeland Library Facilities Inventory

(1) Source: City of Lakeland (2) Source: City of Lakeland (3) Source: City of Lakeland (4) Acres (Item 2) multiplied by land value per acre (Item 7) (5) Square footage (Item 3) multiplied by building value per square foot (Item 8) (6) Sum of land value and building value (Items 4 and 5) (7) Based on a review of vacant land sales and values. See Appendix B for further detail. (8) Based on recent construction, insurance values and other available information. See Appendix B for

further detail.

Facility Description Address Year Built(1)

Acres(2)

Square

Footage(3)

Land

Value(4)

Building

Value(5)

Total

Building and

Land Value(6)

Lakeland Main Library 100 Lake Morton Drive, Lakeland, Fl 33801 1966 2.4 39,174 $180,000 $8,814,150 $8,994,150

Lakeland Branch Library 1700 North Florida Avenue, Lakeland, Fl 33805 1995 1.5 13,144 $112,500 $2,957,400 $3,069,900

3.9 52,318 $292,500 $11,771,550 $12,064,050

$75,000

$225

Land Value per Acre(7)

Total

Building Value per Square Foot(8)


Table 3 City of Lakeland Library Material Inventory

(1) Source: City of Lakeland

Population

The City of Lakeland provides parks, recreation, and cultural facilities and services to all city

residents. As such, the service area for these facilities and services is citywide. To

accurately determine demand for services, this impact fee study considers not only the

resident or permanent population, but also the seasonal residents and visitors as well.

Therefore, the parks, recreation, and cultural facilities impact fee analysis uses the weighted

average seasonal population for all population estimates and projections, unless otherwise

noted. Appendix A, Table A‐3 provides the weighted average seasonal population estimate

for 2014 and the projected weighted seasonal population through 2025 for use in the parks,

recreation, and cultural facilities impact fee analysis.

Description Units(1)

Unit Cost(1)

Total Value(1)

Books

Books 164,694 $25 $4,117,350

Electronic Books/Audio 6,072 $50 $303,600

Audio Books 5,628 $70 $393,960

Total ‐ Books 176,394 ‐ $4,814,910

Other Library Material

Compact Disks(music CDs) 7,547 $15 $113,205

Playaways audio/video 691 $60 $41,460

Mobile hotspots 20 $60 $1,200

DVDs 22,725 $20 $454,500

Total ‐ Other Library Items 30,983 ‐ $610,365

Total ‐‐ Library Books and Material 207,377 $26 $5,425,275

Library Equipment

Public Computers 72 $850 $61,200

Total ‐ Library Equipment 72 ‐ $61,200

Total ‐ All Library Materials & Equipment 207,449 ‐ $5,486,475


Level of Service

Tables 4 and 5 presents both the parks and library facilities current level of service. As shown

in Table 4, the combined current level of service (LOS) of 5.99 acres per 1,000 residents for

the six types of parks. For purposes of calculating the City’s current parks and recreation LOS,

the acreage for the support facilities is not included in the total acreage used to calculate the

LOS. The current LOS shown in Table 4 is based on the City’s 2014 population from Appendix

A, Table A‐3 and the City’s parks and recreation inventory from Table 1.

In addition to the combined current LOS, Table 4 also provides a breakdown of the current

LOS by park type and the City’s adopted LOS standard of 5.98 acres per 1,000 residents, which

was the current LOS at the time of this study. The LOS has increased slightly since the 2010

Study as the City acquired park acreage at a faster rate than the population growth.

As presented in Table 5, the City’s library facilities current LOS is 508 square feet per 1,000

residents for library buildings, 2,015 library materials (Items) per 1,000 residents, and 0.7

computers per 1,000 residents.

The impact fee calculations contained in this report are based on the current combined LOS

of 5.99 acres per 1,000 residents for parks and the current LOS mentioned previously for

libraries.


Table 4 Parks and Recreation Current (2014) Level of Service

(1) Source: Appendix A, Table A‐3 (2) Source: Table 1 (3) Park acreage (Item 2) divided by the City of Lakeland 2014 population (Item 1), multiplied by 1,000 for

each park type (4) Source: City of Lakeland (5) Sum of the acreages and LOS for the six types of parks (excludes support facilities) (6) Source: Table 2 for buildings and Table 3 for materials (7) Square footage/count (Item 6) divided by population (Item 1) multiplied by 1,000 (8) Source: Table 3, only computers available for public use are included

Calculation Step Population(1)

Park Acreage(2)

Current LOS(3)

Adopted LOS(4)

City of Lakeland 2014 Population 102,915

11.43 0.11 N/A

45.00 0.44 N/A

296.10 2.88 N/A

24.40 0.24 N/A

69.80 0.68 N/A

176.10 1.71 N/A

4.60 0.04 N/A

616.00 5.99 5.98

Sq. Footage/

Count(6) Current LOS

(7)

52,318 508

207,377 2,015

72 0.7

Libraries Facilities Level of Service

Item

Library Buildings (sf)

Library Materials (items)

Computers(4)

Parks and Recreation Level of Service (Acres per 1,000 Residents):

Total Park Acreage/LOS ‐ All Parks, Excluding Support(5)

Support Facilities

Neighborhood Parks

Community Parks

Urban Parks

Scenic Sites

Sports Complexes

Special Use Facilities


Table 5 summarizes a LOS comparison between the City of Lakeland, select other Florida

municipalities and counties, and the State of Florida for the parks and recreation facilities.

The current and adopted LOS for the City of Lakeland from Table 4 are compared to the

adopted LOS standards of these other communities based on information from each

community’s comprehensive plan. As presented in this table, the City of Lakeland’s LOS is in

the mid‐range of these other communities.

Table 5 Level of Service Comparison

(Parks and Recreation)

(1) For Lakeland, source is Table 4. For other

jurisdictions, figures represent adopted standards included in each jurisdiction's comprehensive plan.

Jurisdiction

LOS Standard

(Acres per 1,000

Residents)(1)

City of Orlando 3.25

City of Lake Wales 3.75

Lake County 4.00

City of Plant City 5.00

Okeechobee County 5.50

City of Bartow 5.50

City of Lakeland (Adopted) 5.98

City of Lakeland (Existing) 5.99

City of Winter Haven 6.00

Polk County 6.95

Orange County 7.50

City of Gainesville 8.80

Osceola County 10.00

Pasco County 12.00

Hardee County 15.00

Highlands County 22.50

Hillsborough County 23.40


Table 6 provides a comparison of the current City of Lakeland Library LOS to the suggested

State library standards. As shown, the City currently falls below the essential standard for

library building space. However, the City meets the essential standard in terms of library

materials per 1,000 residents and lies between the enhanced and exemplary categories for

computers per 1,000 residents.

Table 6

Level of Service Comparison (Library Facilities)

(1) Source: Table 4 (2) Source: Florida Library Association; Standards for Florida Public Libraries, 2004; 2006 Revision (3) Library materials include books, online resource subscriptions, and other library items

Cost Component

The total cost per resident for parks, recreation and cultural facilities consists of two

components: the cost of the land and the cost of buildings, facilities, materials/equipment.

Of these, library building, land, and materials cost were presented in Tables 2 and 3. The

following paragraphs address recreation facility and park land value estimates.

Recreational Facility and Equipment Value

The first step in calculating the total cost for recreation services in the City of Lakeland

involves estimating the value of the facility and equipment assets. The City’s facility and

equipment values have been updated from the 2010 Study by using comparable recent

purchases or expenditures by the City of Lakeland, updated insurance values, and recent

comparable purchases or expenditures made by other jurisdictions. Table 7 presents the

facility and equipment value by type of park. It should be noted that, while the acreage for

the support facilities is not included in the calculation of the current LOS, the value of these

structures is part of the City’s parks and recreation asset and are therefore included in Table

7. The City recently incurred debt for the Cypress Youth Complex, which will be repaid with

Essential Enhanced Exemplary

Library Buildings (sq. ft.) 508 600 700 1,000

Library Materials(3)

2,015 2,000 3,000 4,000

Computers 0.7 0.30 0.50 1.00

FL Public Library Standards(2)

Item

Achieved LOS

(per 1,000

Residents)(1)


impact fees. The amount of debt to be repaid with impact fees is removed from the asset

value in Table 8 not to overcharge new development for the value of this asset.

In addition to the asset values for the park facilities and equipment, the architecture and

engineering (AE&I) costs associated with developing this infrastructure also is included. The

AE&I cost is estimated at 10 percent of the total facility and equipment value for each type

of park based on actual AE&I costs for several parks projects over the last three years.

The total facility and equipment asset value for all parks is $85.9 million, which equates to an

average of nearly $138,500 per acre.


Table 7 Parks and Recreation Facilities & Equipment Asset Value

(1), (3), (5), (7), (9), (11), (13), (15), (21) Source: Table 1 (2) Source: City of Lakeland Parks and Recreation Department, City insurance value reports, and recent costs for other jurisdictions (4), (6), (8), (10), (12), (14), (16) Count of units per facility (Items 3, 5, 7, 9, 11, 13 and 15) multiplied by the unit cost (Item 2) for each type of park (17) Sum of the total cost (Items 4, 6, 8, 10, 12, 14, and 16) for all park types (18) Facility and equipment cost multiplied by 10 percent for each type of park; percentage is based on the architecture, engineering and inspection costs for recent park construction projects. (19) Sum of the facility and equipment cost and architecture, engineering and inspection cost (Item 18) (20) Debt for Cypress Youth Complex being repaid with impact fees; therefore, balance of debt removed from inventory (22) Total facilities and equipment cost less the value of impact fee debt (Item 20) divided by the total number of acres (Item 21) for each type of park and the total

Description Unit Count(3)

Total Cost(4)

Count(5)

Total Cost(6)

Count(7)

Total Cost(8)

Count(9)

Total Cost(10)

Count(11)

Total Cost(12)

Count(13)

Total Cost(14)

Count(15)

Total Cost(16)

Auditorium auditorium $5,250,000 0 $0 0 $0 0 $0 1 $5,250,000 0 $0 0 $0 0 $0 $5,250,000

Baseball Field field $230,000 0 $0 0 $0 8 $1,840,000 0 $0 0 $0 5 $1,150,000 0 $0 $2,990,000

Basketball Court court $55,000 0 $0 12 $660,000 4 $220,000 0 $0 0 $0 0 $0 0 $0 $880,000

Bath House square foot $175 0 $0 0 $0 11,602 $2,030,350 0 $0 0 $0 0 $0 0 $0 $2,030,350

Boat Launch launch $65,000 0 $0 0 $0 3 $195,000 0 $0 5 $325,000 0 $0 0 $0 $520,000

Botanical Garden garden $2,000,000 0 $0 0 $0 0 $0 2 $4,000,000 0 $0 0 $0 0 $0 $4,000,000

Clubhouse square foot $160 0 $0 0 $0 0 $0 0 $0 0 $0 14,375 $2,300,000 0 $0 $2,300,000

Concession Stand stand $100,000 0 $0 1 $100,000 5 $500,000 1 $100,000 0 $0 5 $500,000 2 $200,000 $1,400,000

Fishing Pier pier $80,000 0 $0 0 $0 3 $240,000 0 $0 10 $800,000 0 $0 0 $0 $1,040,000

Football/ Soccer Field Field $155,000 0 $0 0 $0 7 $1,085,000 0 $0 0 $0 7 $1,085,000 0 $0 $2,170,000

Football/ Soccer Field (artificial turf) Field $780,000 0 $0 0 $0 0 $0 0 $0 0 $0 1 $780,000 0 $0 $780,000

Football/ Softball Field Field $125,000 0 $0 0 $0 1 $125,000 0 $0 0 $0 0 $0 0 $0 $125,000

Interactive Water Play Area play area $1,500,000 0 $0 0 $0 0 $0 1 $1,500,000 0 $0 0 $0 0 $0 $1,500,000

Lawn Bowling bowling lane $3,000 0 $0 0 $0 1 $3,000 0 $0 0 $0 0 $0 0 $0 $3,000

Maintenance Building square foot $80.00 31,510 $2,520,800 0 $0 14,473 $1,157,840 425 $34,000 0 $0 6,034 $482,720 0 $0 $4,195,360

Multipurpose Field/Court field/court $115,000 0 $0 7 $805,000 6 $690,000 2 $230,000 0 $0 0 $0 0 $0 $1,725,000

Picnic Pavilion pavilion $57,000 0 $0 12 $684,000 36 $2,052,000 2 $114,000 4 $228,000 5 $285,000 1 $57,000 $3,420,000

Playground playground $150,000 0 $0 15 $2,250,000 5 $750,000 2 $300,000 0 $0 1 $150,000 0 $0 $3,450,000

Playground (Common Ground) playground $750,000 0 $0 0 $0 1 $750,000 0 $0 0 $0 0 $0 0 $0 $750,000

Pool pool $850,000 0 $0 0 $0 2 $1,700,000 0 $0 0 $0 0 $0 0 $0 $1,700,000

Public Art piece of art $8,000 0 $0 0 $0 0 $0 25 $200,000 0 $0 0 $0 0 $0 $200,000

Pump House building $17,000 1 $17,000 0 $0 1 $17,000 0 $0 0 $0 0 $0 0 $0 $34,000

Racquetball Court court $70,000 0 $0 0 $0 8 $560,000 0 $0 0 $0 0 $0 0 $0 $560,000

Recreation Center building $170 0 $0 0 $0 65,725 $11,173,250 0 $0 0 $0 0 $0 0 $0 $11,173,250

Rental Facility square foot $200 0 $0 0 $0 0 $0 0 $0 0 $0 0 $0 46,081 $9,216,200 $9,216,200

Rental Pavilion pavilion $85,000 0 $0 0 $0 9 $765,000 0 $0 0 $0 0 $0 0 $0 $765,000

Restroom restroom $125,000 5 $625,000 3 $375,000 18 $2,250,000 1 $125,000 0 $0 7 $875,000 5 $625,000 $4,875,000

Roller Hockey Court court $24,000 0 $0 0 $0 1 $24,000 0 $0 0 $0 0 $0 0 $0 $24,000

Shuffle Board Court court $3,700 0 $0 2 $7,400 32 $118,400 0 $0 0 $0 0 $0 0 $0 $125,800

Shuffle Board Shelter shelter $185,000 0 $0 0 $0 5 $925,000 0 $0 0 $0 0 $0 0 $0 $925,000

Skate Park skate park $1,300,000 0 $0 0 $0 1 $1,300,000 0 $0 0 $0 0 $0 0 $0 $1,300,000

Softball Field field $275,000 0 $0 0 $0 2 $550,000 0 $0 0 $0 8 $2,200,000 0 $0 $2,750,000

Tennis Court court $90,000 0 $0 8 $720,000 30 $2,700,000 0 $0 0 $0 0 $0 0 $0 $3,420,000

Volleyball Court court $7,000 0 $0 1 $7,000 8 $56,000 0 $0 0 $0 0 $0 0 $0 $63,000

Walking/Jogging Path mile $160,000 0.00 $0 2.80 $448,000 4.91 $785,600 0.60 $96,000 6.81 $1,089,600 0.00 $0 0.00 $0 $2,419,200

$3,162,800 $6,056,400 $34,562,440 $11,949,000 $2,442,600 $9,807,720 $10,098,200 $78,079,160

$316,280 $605,640 $3,456,244 $1,194,900 $244,260 $980,772 $1,009,820 $7,807,916

$3,479,080 $6,662,040 $38,018,684 $13,143,900 $2,686,860 $10,788,492 $11,108,020 $85,887,076

n/a n/a n/a n/a n/a $594,336 n/a $594,336

$3,479,080 $6,662,040 $38,018,684 $13,143,900 $2,686,860 $10,194,156 $11,108,020 $85,292,740

11.43 45.00 296.10 24.40 69.80 176.10 4.60 616.00

$304,381 $148,045 $128,398 $538,684 $38,494 $57,888 $2,414,787 $138,462Total Facilities and Equipment Cost per Acre(22)Total Number of Acres(21)

Total Facilities and Equipment Cost(19)

Facilities and Equipment Cost

Architecture, Engineering, and Inspection @ 10%(18)

Less the Value of Debt Repaid with Impact Fees(20)

Total Facilities and Equipment Cost‐Less Value of Impact Fee Debt

Support FacilitiesFacility(1)

Unit Cost(2) Total Cost(17)Neighborhood Parks Community Parks Urban Parks Scenic Sites Sports Complexes Special Use Facilities


Land Cost

The park land value per acre for the City’s parks is calculated based on recent park land

purchases made by the City, the City’s estimates for future land purchases as well as

information obtained from the Polk County Property Appraiser’s database regarding vacant

land sales within the last three years. Based on this analysis, an average land value of $90,000

per acre is used, as presented in Table 8. Appendix B provides further detail regarding the

calculation of the land value.

The cost of land for parks and recreation facilities includes more than just the cost of

purchasing the land. Landscaping/site improvement and utilities/paving costs also are

considered. Based on the cost per acre for recent park projects, basic landscaping, site

preparation, and irrigation costs were determined to be $15,000 per acre. The total value of

the parks facilities, including both land and recreational facility costs, presented in Table 8

and is approximately $243,500 per acre.

Total Impact Cost per Resident

Table 8 also presents the total impact cost per resident for parks and recreation facilities in

the City of Lakeland of $1,458 per resident. The cost per resident is based on the total value

per acre and the City’s current parks and recreation LOS.

Table 8 Land Value & Total Impact Cost per Resident

(1) Land cost per acre is based on City’s recent park land purchases, future estimated cost, and

a review of vacant land sales and values. Refer to Appendix B for more information. (2) Based on similar costs for recent City of Lakeland parks projects (3) Sum of the land cost per acre (Item 1) and the landscaping, site preparation, and irrigation

cost per acre (Item 2) (4) Source: Table 7 (5) Sum of the total land cost per acre (Item 3) and the facility cost per acre (Item 4) (6) Source: Table 4 (7) Total land & facility cost per acre (Item 5) multiplied by the current parks LOS (Item 6)

divided by 1,000

Component Figure

Land Replacement Cost per Acre(1) $90,000

Landscaping, Site Preparation, and Irrigation Costs (per acre)(2) $15,000

Total Land Cost per Acre (3)$105,000

Facility & Equipment Cost per Acre(4) $138,462

Total Land & Facility Cost per Acre (5)$243,462

Parks LOS (acres per 1,000 Residents)(6) 5.99

Parks and Recreation Total Cost per Resident(7) $1,458.34


Tables 9 and 10 presents the calculations for total cost per resident for library facilities. As

shown in Table 9, the total impact cost or total value per resident for library buildings and

land is the City of Lakeland is $117. Table 10 reflects the materials and equipment cost per

resident for the City of Lakeland. As displayed, the materials and equipment cost per resident

amounts to $53 per resident.

Table 9 Library Building and Land Cost per Resident

(1) Source: Table 2 (2) Source: Table 2 (3) Sum of building value (Item 1) and land value (Item 2) (4) Source: Table 2 (5) Building and land value (Item 3) divided by building square footage (Item 4) (6) Source: Table 4 (7) Total building and land value per square foot (Item 5) multiplied by

LOS (Item 6) divided by 1,000

Element Figure

Total Building Value (1)

$11,771,550

Total Land Value(2)

$292,500

Total Building and Land Value(3)

$12,064,050

Building Square Footage(4)

52,318

Total Building and Land Cost per Square Foot(5)

$230.59

Achieved LOS (sf per 1,000 residents)(6)

508

Total Building and Land Cost per Resident(7)

$117.14


Table 10 Library Material and Equipment Cost per Resident

(1) Source: Table 3 (2) Source: Table 4 (3) Library materials value per item (Item 1) multiplied by the achieved LOS standard for

materials per resident (Item 2) (4) Source: Table 3 (5) Source: Table 4 (6) Unit value of computers (Item 4) multiplied by the achieved LOS standard for

computers per resident (Item 5) (7) Sum of library materials and computer value per resident (Items 3 and 6)

Credit Component

To avoid overcharging new development for the capital cost of providing parks, recreation,

and cultural facilities services, a review of the capital financing program for parks, recreation,

and cultural facilities was completed. The purpose of this review is to determine any potential

revenues generated by new development, other than impact fees, that are currently used or

are programmed for the expansion of parks, recreation, and library related facilities, land,

and equipment.

Revenue Sources for Capital Expansion Expenditures

In addition to impact fee revenue, the City of Lakeland’s adopted 10‐year CIP (FY 2014 thru

FY 2024) has identified Public Improvement Fund revenue to fund planned parks and

recreation capital expansion projects and expenditures. The City’s Public Improvement Fund

is primarily funded with Lakeland Regional Medical Center (LRMC) lease payments and

miscellaneous grants.

Library capital facilities are funded through a portion of the Library MSTU that the City of

Lakeland receives from a funding formula shared by all members of the Polk County Library

Element Figure

Library Materials Value per Item(1)

$26

Achieved LOS for Materials per Resident(2)

2.02

Library Materials Value per Resident(3)

$52.52

Computers ‐ Unit Value(4)

$850

Achieved LOS for Computers per Resident(5)

0.0007

Computer Value per Resident(6)

$0.60

Total Materials and Equipment Cost per Resident(7)

$53.12


Cooperative municipalities. The Library MSTU is currently levied at 0.2109 mils on residents

in the unincorporated areas of Polk County. A review of capital expenditures over the past

five years indicates no capacity expansion projects. The City has plans to build a new library

in South Lakeland; however, this library is not yet programmed in the current 5‐Year Capital

Improvement Plan due to lack of funding. Given the potential of using MSTU revenues for

library capacity expansion projects in the future, a 10 percent credit was included, which is

comparable to the level of credit for the parks and recreation component of the impact fee.

Capital Improvement Credit

Table 12 summarizes the capital expansion projects for parks and facilities included in the

inventory presented in Table 1, based on expenditures identified in the most recently

completed fiscal year (FY 2012/13), as well as those planned in the City’s adopted 10‐year CIP

(FY 2014‐2023). According to the information provided, the average capital expansion

expenditure per resident during this five‐year period is $6 per resident. This figure is

calculated by dividing the average annual total capital expenditure amount for the 11‐year

period by the average annual residents during the same time period.

Debt Service Credit

Any outstanding bond issues related to the parks and recreation facilities also will result in a

credit to the impact fee. The City of Lakeland has four debt issues related to the parks and

facilities included in the inventory presented in Table 1. Of these, two debt issues (Coleman‐

Bush Building and Southside Maintenance Complex) will be paid off in 2014.

The parks and recreation debt service credit is determined by calculating the present value

of the total remaining payments of the debt service and then dividing that figure by the

average annual population over the remaining life of the bond issue. As presented in Table

13, the resulting credit for the parks and recreation‐related debt totals approximately $58

per resident.


Table 11 Parks and Recreation Capital Expansion Credit(1)

(1) Source: City of Lakeland expenditures for the most recently completed fiscal year (FY 2012/13) and those planned in the adopted 10‐year CIP for FY 2014‐

2024. (2) Average annual capital expenditures over the 11‐year period (3) Source: Appendix A, Table A‐3 (4) Average annual population over the 11‐year period (5) Average annual capital expansion expenditures (Item 2) divided by average annual population (Item 4)

Table 12

Parks and Recreation Debt Service Credit

(1), (2), (3) Source: City of Lakeland debt service schedules (4) The total remaining debt service including principal and interest payments for debt issues related to parks or facilities included in Table 1. It includes

payments made with non‐impact fee revenue. (5) The present value in 2014 dollars of the remaining debt service payments (6) Source: Appendix A, Table A‐3 (7) The present value of payments remaining (Item 5) divided by the average annual population during remaining bond issue (Item 6)

2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23

Public Improvement Fund

Cypress Youth Soccer Complex ‐ ‐ ‐ ‐ ‐ ‐ $500,000 ‐ ‐ ‐ ‐ $500,000

Cypress Youth Complex Dog Park ‐ $50,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $50,000

Lake Mirror Park Swan Sculpture (public art) $84,052 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $84,052

Lake Crago Park Construction & Furniture/Equipment $287,490 $143,745 $35,937 ‐ $150,000 ‐ $750,000 $2,250,000 $3,000,000 ‐ ‐ $6,617,172

Lake Hunter Boat Ramp Picnic Pavillion $17,548 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $17,548

Total Capital Expansion Expenditures $389,090 $193,745 $35,937 $0 $150,000 $0 $1,250,000 $2,250,000 $3,000,000 $0 $0 $7,268,772

$660,797

Population(3)

102,104 102,915 104,886 106,658 108,460 110,294 112,159 114,064 115,341 116,633 117,939

110,132

$6.00Capital Expenditure per Resident(5)

DescriptionTotal/

Average

Fiscal Year

Average Annual Capital Expansion Expenditures(2)

Average Annual Population(4)

Description

Total Number

of Years of

Debt Issue(1)

Years

Remaining(2)

Interest

Rate(3)

Total Remaining

Parks & Recreation

Debt Service (for

expansion)(4)

Present Value

of Payments

Remaining(5)

Average Annual

Population During

Remaining Bond

Issue Period(6)

Credit per

Resident(7)

Lake Mirror Park Expansion 15 5 5.75% $6,495,270 $5,673,559 105,730 $53.66

Nally Land Purchase for Lake Mirror Park 15.5 4 4.46% $107,500 $98,432 106,643 $0.92

Coleman‐Bush Building Expansion 6 1 6.00% $48,244 $48,244 102,915 $0.47

Southside Maintenance Facility 4 1 4.50% $267,324 $267,324 102,915 $2.60

$57.65Total Debt Service Credit per Resident


Net Impact Cost per Resident

The net parks and recreation impact fee per resident, library facilities impact cost per

resident, and a combined impact cost per resident is presented in Table 14, and is the

difference between the total impact cost per resident and the total credit per resident.

The first section of this table identifies the total impact cost as $1,458 per resident for parks

and recreation facilities. The second section of the table summarizes the revenue credits for

the parks and recreation impact fee, which total $151 per resident.

The net impact cost per resident is the difference between the total impact cost and the total

revenue credit per resident, resulting in a net impact cost of $1,307 per resident.

As mentioned previously, there has not been any capacity expansion projects for library

facilities over the past five years and none is programmed for the next five years. However,

given that the City intends to use a portion of the Library MSTU for future libraries, a 10

percent credit is applied against the total impact cost per resident of $170. This ratio is

consistent with the credit level of parks and recreation component of the impact fee. As a

result, net library impact cost per resident is $153.

The last section of the table provides the combined impact cost per resident which is the sum

of the net impact cost per resident for the parks and recreation facilities as well as the total

impact cost per resident for library facilities which amounts to $1,460.


Table 13 Net Impact Cost per Resident

(1) Source: Table 8 (2) Source: Table 11 (3) Present value of the capital expansion credit per resident at a capitalization rate of 4%. The

capitalization rate is estimated based on the interest rate for the recent debt service issued for Fire Station #7.

(4) Source: Table 12 (5) Sum of the capital expansion credit per resident (Item 3) and the debt service credit per

resident (Item 4) (6) Total impact cost per resident (Item 1) less the total revenue per resident (Item 5) (7) Source: Table 9 (8) Source: Table 10 (9) Source: Table 10 (10) Sum of buildings and land value per resident, materials value per resident, and computer

value per resident (Items 7,8, and 9) (11) Calculated as the 10% of the total cost per resident (Item 10) based on the credit percentage

for the parks component (12) Total impact cost per resident (Item 10) less the total credit per resident (Item 11) (13) Sum of net impact cost per resident (Item 6) and net impact cost per resident (Item 12)

Calculation StepImpact

Cost

Revenue

Credits

Parks and Recreation

Total Impact Cost per Resident(1)

$1,458.34

Average Annual Capital Expansion Credit per Resident(2)

$6.00

Capitalization Rate 4.0%

Capitalization Period (in years) 25

Capital Expansion Credit per Resident(3)

$93.73

Debt Service Credit per Resident(4)

$57.65

Total Credit per Resident(5)

$151.38

Net Impact Cost per Resident(6)

$1,306.96

Library

Building and Land Value per Resident(7)

$117.14

Library Materials Value per Resident(8)

$52.52

Library Computer Value per Resident(9)

$0.60

Impact Cost per Resident(10)

$170.26

Total Credit per Resident(11)

$17.00

Net Impact Cost per Resident(12)

$153.26

Combined Net Impact Cost Per Resident(13)

$1,460.22

Impact Credit

Net Impact Cost

Impact Cost

Impact Credit

Net Impact Cost

Impact Cost


Calculated Impact Fee Schedule

Tables 14 through 16 present the calculated parks and recreation, library facilities, and

combined parks, recreation, and cultural facilities impact fee schedule developed for the City

of Lakeland, based on the net impact cost per resident figures presented in Table 13.

Table 14 Calculated Parks and Recreation Impact Fee Schedule

(1) Source: Appendix A, Table A‐4 for single family, multi‐family and mobile home. For ACLF/Congregate

Care Facility, residents per unit for single and multi‐family units figure is adjusted for the residents over 55 years old, based on information obtained from the 2001 National Household Travel Survey, prepared by the U.S. Department of Transportation and average occupancy rate for Florida for ALF for the past five years, provided by the Kaiser Family Foundation.

(2) Source: Table 13 (3) Residents per unit (Item 1) for each land use category multiplied by net cost per resident (Item 2) (4) City of Lakeland Community Development Department (adopted at 90%) (5) Percent difference from the total impact fee (Item 3) and the adopted impact fee (Item 4) (6) Calculated impact fee (Item 3) less adopted impact fee (Item 4)

Table 15 Calculated Library Facilities Impact Fee Schedule

(1) Source: Appendix A, Table A‐4 for single family, multi‐family and mobile home.

For ACLF/Congregate Care Facility, residents per unit for single and multi‐family units figure is adjusted for the residents over 55 years old, based on information obtained from the 2001 National Household Travel Survey, prepared by the U.S. Department of Transportation and average occupancy rate for Florida for ALF for the past five years, provided by the Kaiser Family Foundation.

(2) Source: Table 13 (3) Residents per unit (Item 1) for each land use category multiplied by net cost per

resident (Item 2)

Land UseResidents

per Unit(1)

Net Cost per

Resident(2)

Calculated

Impact

Fee(3)

Adopted

Impact

Fee(4)

Percent

Change(5)

Difference in

Calculated and

Adopted Fee(6)

Single Family 2.51 $1,306.96 $3,280 $2,707 21% $573

Multi‐family 1.89 $1,306.96 $2,470 $2,123 16% $347

Mobile Home 1.17 $1,306.96 $1,529 $1,317 16% $212

ACLF/Congregate Care Facility 1.17 $1,306.96 $1,529 $1,317 16% $212

Land UseResidents

per Unit(1)

Total Cost

per

Resident(2)

Calculated

Impact

Fee(3)

Single Family 2.51 $153.26 $385

Multi‐family 1.89 $153.26 $290

Mobile Home 1.17 $153.26 $179

ACLF/Congregate Care Facility 1.17 $153.26 $179


Table 16 Calculated Parks, Recreation, and Cultural Facilities Impact Fee Schedule

(1) Source: Appendix A, Table A‐4 for single family, multi‐family and mobile home. For ACLF/Congregate

Care Facility, residents per unit for single and multi‐family units figure is adjusted for the residents over 55 years old, based on information obtained from the 2001 National Household Travel Survey, prepared by the U.S. Department of Transportation and average occupancy rate for Florida for ALF for the past five years, provided by the Kaiser Family Foundation.

(2) Source: Table 13 (3) Residents per unit (Item 1) for each land use category multiplied by net cost per resident (Item 2) (4) City of Lakeland Community Development Department (adopted at 90%). Park impact fees only. (5) Percent difference from the total impact fee (Item 3) and the adopted impact fee (Item 4) (6) Calculated impact fee (Item 3) less adopted impact fee (Item 4)

Impact Fee Schedule Comparison

As part of the work effort in implementing the City of Lakeland Parks, Recreation, and Cultural

Facilities impact fee program, a comparison of parks and recreation, libraries, and combined

parks, recreation, and libraries impact fee schedules was completed for the City of Lakeland

and other selected jurisdictions. As presented, in Tables 17 through 19, the City of Lakeland

is on the high end of the range, which is primarily due to the City’s extensive parks and

recreation facility inventory.

Land UseResidents

per Unit(1)

Combined

per

Resident(2)

Calculated

Impact

Fee(3)

Adopted

Impact

Fee(4)

Percent

Change(5)

Difference in

Calculated and

Adopted Fee(6)

Single Family 2.51 $1,460.22 $3,665 $2,707 35% $958

Multi‐family 1.89 $1,460.22 $2,760 $2,123 30% $637

Mobile Home 1.17 $1,460.22 $1,708 $1,317 30% $391

ACLF/Congregate Care Facility 1.17 $1,460.22 $1,708 $1,317 30% $391


Table 17 Parks and Recreation Impact Fee Schedule Comparison (1)

(1) Represents the portion of the maximum fee for each respective city/county that is currently charged. Fees may have been lowered through indexing or policy discounts. (2) du = Dwelling Unit (3) Source: Table 14 (4) Source: City of Lakeland Community Development. (5) Source: Polk County Building and Construction Department. Polk County impact fee is currently under moratorium. Revised rates shown become effective in January 2016. (6) Source: Hillsborough County Development Services. Rates shown are the average of the four districts at the 3‐bedroom rate. (7) Source: Pasco County Division of Central Permitting (8) Source: Collier County Impact Fee Administration Department. Sum of "regional" and "community" parks. (9) Source: Lake County Department of Growth Management (10) Source: Orange County Concurrency Office. (11) Source: Osceola County Office of Impact Fees. (12) Source: Municode; Highlands County Code of Ordinances, Section 13‐28. Impact fee moratorium in effect through June 30, 2017. (13) Source: Manatee County Impact Fee Administration. Fee shown is the average all the bedroom options. (14) Source: City of Bartow Building Department. (15) Source: City of Lake Wales Planning & Development Department (16) Source: City of Winter Haven. Fees shown have been indexed since adoption in 2006. (17) Source: City of Plant City Planning & Zoning Department

Calculated(3)

Existing(4)

Date of Last Update 2014 2010 2015 1985 2001 2009 2003 2012 2012 2006 2011 2005 2011 2006 2003

Assessed Portion of Calculated(1)

N/A 90% 25% 100% 100% 100% 95% 100% 100% 25% 100% 56% 100% 100% 100%

Residential:

Single Family (2,000 sf) du $3,280 $2,707 $89 $354 $892 $3,133 $222 $972 $924 $189 $1,494 $1,459 $972 $980 $582

Multi‐Family 1,000 sf $2,470 $2,123 $63 $372 $627 $1,685 $171 $702 $679 $131 $1,286 $1,254 853 $980 $503

Mobile Home 1,000 sf $1,529 $1,317 $67 $387 $627 $2,393 $177 $728 $677 $108 $559 $908 n/a $980 $465

Land Use Unit(2)

City of LakelandPolk County

(5)Hillsborough

County(6) Pasco County

(7)Collier

County(8)

Lake

County(9)

Orange

County(10)

Osceola

County(11)

City of Lake

Wales(15)

City of Winter

Haven(16)

City of Plant

City(17)

Highlands

County(12)

Manatee

County(13) City of Bartow

(14)


Table 18 Library Facilities Impact Fee Schedule Comparison (1)

(1) Represents the portion of the maximum fee for each respective city/county that is currently charged. Fees may have been lowered through indexing or policy discounts. (2) du = Dwelling Unit (3) Source: Table 15 (4) Polk County Building and Construction Department. Polk County impact fee is currently under moratorium. Revised rates shown become effective in January 2016. (5) Source: Pasco County Division of Central Permitting (6) Source: Collier County Impact Fee Administration Department (7) Source: Lake County Department of Growth Management (8) Source: Source: Municode; Highlands County Code of Ordinances, Section 13‐28. Impact fee moratorium in effect through June 30, 2017. (9) Source: City of Lake Wales Planning & Development Department (10) Source: City of Winter Haven. Fees shown have been indexed since adoption in 2006. (11) Source: City of Plant City Planning & Zoning Department

City of Lakeland

Calculated(3)

Date of Last Update 2015 2015 2002 2010 2003 2006 2011 2006 2003


N/A 25% 100% 100% 95% 25% 100% 100% 100%

Residential:

Single Family (2,000 sf) du $385 $41 $145 $315 $191 $61 $448 $90 $538

Multi‐Family 1,000 sf $290 $29 $97 $160 $146 $42 394 $90 $486

Mobile Home 1,000 sf $179 $31 $97 $237 $152 $34 n/a $90 $538

Lake County(7)

Highlands

County(8)

City of Lake

Wales(9)

City of Winter

Haven(10)Land Use Unit

(2)Polk County

(4)Pasco County

(5)Collier

County(6)

City of Plant

City(11)


Table 19 Combined Parks, Recreation, and Cultural Facilities Impact Fee Schedule Comparison (1)

(1) Represents the portion of the maximum fee for each respective city/county that is currently charged. Fees may have been lowered through indexing or policy discounts. (2) du = Dwelling Unit (3) Source: Table 9 (4) City of Lakeland Community Development. Park impact fee only. (5) Source: Polk County Building and Construction Department. Fees shown reflect the combined parks and library rates. Polk County impact fee is currently under moratorium. Revised rates shown become effective in January 2016. (6) Source: Hillsborough County Development Services. Rates shown are the average of the four districts at the 3‐bedroom rate. Parks impact fee only. (7) Source: Pasco County Division of Central Permitting. Fees shown reflect the combined parks and library rates. (8) Source: Collier County Impact Fee Administration Department; Sum of "regional" and "community" parks. Fees shown reflect the combined parks and library rates. (9) Source: Lake County Department of Growth Management. Fees shown reflect the combined parks and library rates. (10) Source: Orange County Concurrency Office. Parks impact fee only. (11) Source: Osceola County Office of Impact Fees. Parks impact fee only. (12) Source: Municode; Highlands County Code of Ordinances, Section 13‐28. Fees shown reflect the combined parks and library rates. Impact fee moratorium in effect through June 30, 2017. (13) Source: Manatee County Impact Fee Administration. Parks impact fee only. Fee shown is the average all the bedroom options. (14) Source: City of Bartow Building Department. Park impact fee only. (15) Source: City of Lake Wales Planning & Development Department. Fees shown reflect the combined parks and library rates. (16) Source: City of Winter Haven. Fees shown have been indexed since adoption in 2006. Fees shown reflect the combined parks and library rates. (17) Source: City of Plant City Planning & Zoning Department. Fees shown reflect the combined parks and library rates.

Calculated(3)

Existing(4)

Date of Last Update 2015 2010 2015 1985 2001/02 2009/10 2003 2012 2006 2006 2011 2005 2011 2006 2003


N/A 90% 25% 100% 100% 100% 95% 100% 100% 25% 100% 56% 100% 100% 100%

Residential:

Single Family (2,000 sf) du $3,665 $2,707 $130 $354 $1,037 $3,448 $413 $972 $924 $250 $1,494 $1,459 $1,420 $1,071 $1,120

Multi‐Family 1,000 sf $2,760 $2,123 $92 $372 $724 $1,846 $317 $702 $679 $174 $1,286 $1,254 $1,246 $1,071 $989

Mobile Home 1,000 sf $1,708 $1,317 $98 $387 $724 $2,630 $329 $728 $677 $142 $559 $908 n/a $1,071 $1,003

Pasco County(7)

Collier

County(8)

Lake

County(9)

Orange

County(10)

Osceola

County(11)Land Use Unit

(2)City of Lakeland Polk

County(5)

Hillsborough

County(6)

City of

Lake Wales(15)

City of

Winter Haven(16)

City of

Plant City(17)

Highlands

County(12)

Manatee

County(13) City of Bartow

(14)


Impact Fee Alternative Schedules

The parks, recreation, and cultural facilities impact fees calculated for the City of Lakeland

and presented in Table 19 represent the maximum technically calculated fees that the City

could adopt and charge new development, based on the findings of this technical report. The

City Commission does have the option to adopt an impact fee schedule that is less than the

calculated fees. Table 20 presents two alternative impact fee schedules compared to the

calculated fees from Table 19. The two scenarios, where the calculated fees are reduced to

34% of the calculated amount and 67% of the calculated amount, respectively, are based on

comparing the calculated City of Lakeland single family fee to the average adopted single

family fees from the other communities provided in Table 19.

Table 20 Alternative Impact Fee Schedules(1)

(1) Source: City of Lakeland Community Development Note: Note: The average of the other community’s impact fees shown in Table 19 (excluding communities

where fees are currently in moratorium) was calculated as $1,247 per dwelling unit, which equates to approximately 34 percent of the City of Lakeland calculated single family fee of $3,665 per dwelling unit. The first scenario (fourth column) illustrates the City of Lakeland park, recreation, and cultural facilities fees at 34 percent of the calculated amount. The mid‐point between the average of the other community’s impact fees included in Table 19 ($1,247 per dwelling unit) and the City of Lakeland calculated single family fee was determined to be at approximately 67 percent of the City of Lakeland calculated single family fee of $3,700 per dwelling unit. This scenario is illustrated in the fifth column. The calculated fees at 100 percent are from Table 19 and are provided in the last column of this table.

Revenue Estimates

Based on the growth population projections provided in Appendix A, Table A‐3, it is estimated

that the parks, recreation, and cultural facilities impact fee will generate a total of $25.9

million or an average of $2.4 million annually through 2025. The revenue projections are

presented in Table 21. Figures are in 2014 dollars and do not take into account possible

indexing or update of the fees.

Calculated

Impact Fee @

Calculated

Impact Fee @

Calculated

Impact Fee @34% 67% 100%

Single Family Detached du $2,707 $1,246 $2,456 $3,665

Multi‐family du $2,123 $938 $1,849 $2,760

Mobile Home du $1,317 $581 $1,144 $1,708

ACLF/Congregate Care Facility du N/A $581 $1,144 $1,708

UnitLand UseAdopted

Impact Fee(1)


The revenue projections provided in the following table represent the revenue potential over

the 11‐year period based on the projected population growth. No analysis of actual building

permit activity or vacancy rates has been conducted as part of this study. Actual revenues

could vary from these projections depending on current vacancy rates, the rate of growth,

and other similar factors.

For impact fee purposes, revenue projections serve only as an overall guideline in planning

future infrastructure needs. In their simplest form, impact fees charge each unit of new

growth for the net cost (total cost less credits) of infrastructure needed to serve that unit of

growth. If the growth rates remain high, the City will have more impact fee revenues to fund

growth related projects sooner rather than later. If the growth rate slows down, less revenue

will be generated, and the timing and need for future infrastructure improvements will be

later rather than sooner.

Table 21 Annual Impact Fee Revenue Estimates

(1) Source: Appendix A, Table A‐3 (2) Additional population per year (3) New population (Item 2) multiplied by the net fee per resident

(Item 4) (4) Source: Table 16

Year Population(1)

New

Population(2)

Estimated

Revenues(3)

2014 102,915

2015 104,886 1,971 $2,878,094

2016 106,658 1,772 $2,587,510

2017 108,460 1,802 $2,631,316

2018 110,294 1,834 $2,678,043

2019 112,159 1,865 $2,723,310

2020 114,064 1,905 $2,781,719

2021 115,341 1,277 $1,864,701

2022 116,633 1,292 $1,886,604

2023 117,939 1,306 $1,907,047

2024 119,261 1,322 $1,930,411

2025 120,622 1,361 $1,987,359

Total Revenue Thru 2025 $25,856,114

Average Annual Revenue Thru 2025 $2,350,556

$1,460.22Net Fee per Resident(4)

APPENDIX A Population Estimates

Supplemental Information

Tindale Oliver Page B‐1 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study

Table A‐1 City of Lakeland

Permanent Population Projections

Notes: (1) City of Lakeland population figures for 2000‐2013 are from the Bureau of Economic and Business

Research (BEBR), Florida Statistical Abstract (2) City of Lakeland population figures for 2015, 2020 and 2025 are provided by the City of Lakeland. (3) City of Lakeland population figures for the interim years are based on the annual growth rates between

the major years (2015, 2020, and 2025).

YearPermanent

Population

2000 78,452

2001 82,706

2002 85,517

2003 88,741

2004 89,731

2005 90,851

2006 91,623

2007 93,428

2008 93,508

2009 94,163

2010 97,422

2011 97,690

2012 98,200

2013 98,733

2014 99,533

2015 101,439

2016 103,153

2017 104,896

2018 106,669

2019 108,472

2020 110,315

2021 111,551

2022 112,800

2023 114,063

2024 115,341

2025 116,658



Seasonal Population Projections

Notes: (1) The ratio of hotel/motel visitors to permanent population is calculated by multiplying the number of

rooms within the Lakeland city limits, provided by the Lakeland Chamber of Commerce, by the estimated persons per room. For years 2000‐2012, the ratio is 3.4 percent, based on total number of hotel/motel rooms used in the 2009 Lakeland Impact Fee Study. For years 2013 and later, the ratio is 3.1 percent, based on the number of total motel/hotel rooms in the city as of 2013.

(2) The ratio of seasonal, occasional, and recreational population to permanent population is based on Census data. For years 2000‐2009, the ratio is 6.0 percent, based on Census 2000 data. For 2010 and later, the ratio is 4.4, based on Census 2010 data.

Year Hotel/Motel

Seasonal,

Occassional,

Recreational

Seasonal

Population

2000 2,667 4,722 7,389

2001 2,812 4,962 7,774

2002 2,908 5,131 8,039

2003 3,017 5,324 8,341

2004 3,051 5,384 8,435

2005 3,089 5,451 8,540

2006 3,082 5,497 8,579

2007 3,177 5,606 8,783

2008 3,179 5,610 8,789

2009 3,202 5,650 8,852

2010 3,312 4,299 7,611

2011 3,321 4,298 7,619

2012 3,339 4,321 7,660

2013 3,094 4,344 7,438

2014 3,086 4,379 7,465

2015 3,145 4,463 7,608

2016 3,198 4,539 7,737

2017 3,252 4,615 7,867

2018 3,307 4,693 8,000

2019 3,363 4,773 8,136

2020 3,420 4,854 8,274

2021 3,458 4,908 8,366

2022 3,497 4,963 8,460

2023 3,536 5,019 8,555

2024 3,576 5,075 8,651

2025 3,616 5,133 8,749



Weighted Population Projections

Notes: (1) Number of permanent residents per year from Table A‐1, multiplied by a weighting factor of 1.0, or 12

months per year (2) Number of hotel/motel seasonal residents per year from Table A‐2, multiplied by a weighting factor of

0.5, or 6 months per year (3) Number of seasonal, Occasional, or Recreational residents per year from Table A‐2, multiplied by a

weighting factor of 0.42, or 5 months per year, per the Census definition of a part‐time resident

Year

Total Weighted

Seasonal

Population

2000 81,769

2001 86,196

2002 89,126

2003 92,486

2004 93,518

2005 94,685

2006 95,473

2007 97,372

2008 97,454

2009 98,137

2010 100,884

2011 101,156

2012 101,685

2013 102,104

2014 102,915

2015 104,886

2016 106,658

2017 108,460

2018 110,294

2019 112,159

2020 114,064

2021 115,341

2022 116,633

2023 117,939

2024 119,261

2025 120,622



Residents per Housing Unit

(1) Source: 2000 Census, Table H‐33, adjusted for seasonal residents (2) Source: 2000 Census, Table H‐30 (3) Population divided by housing units (4) Residents per housing unit based on Census 2000 are adjusted upward by 5.76% to reflect the increase

in people per housing units between 2000 and 2010 Notes: Housing units exclude boats, RVs, vans, etc. Figures included in Table II‐2 are extrapolated from a small sample and as such, the total population figure is slightly different than that shown in Appendix A, Table A‐1.

Housing Type Population(1)

Housing

Units(2)

Residents /

Housing

Units(3)

Residents /

Housing Units

with 2010 Adj(4)

Single Family Detached 45,857 19,386 2.37 2.51

Multi Family 22,553 12,590 1.79 1.89

Mobile Home 7,881 7,088 1.11 1.17

Weighed Average 76,291 39,064 1.95 2.06

APPENDIX B Building and Land Value Analysis –

Supplemental Information


Building Value Analysis For the library component of the impact fee, the following information was reviewed to

estimate building values:

Recent construction completed by the City of Lakeland (if any);

Estimates for any planned facilities;

Insurance values of existing facilities; and

Data from other jurisdictions for recently completed facilities.

The City of Lakeland has not built any new libraries over the past few years. Most recent

construction was the expansion and renovation of the Main Library in 2006. However, the

City has plans to build a new library in South Lakeland for an estimated construction of $250

per square foot. The current average insurance value of existing libraries is $195 per square

foot for buildings only (excluding contents). It is important to note insurance values are

considered to provide estimates below the full cost since they typically do not take into

consideration certain building components, such as foundation, architectural/design cost,

furniture/fixture/equipment, security features, etc. Finally, recent library construction in

other Florida jurisdictions indicated an an average building cost of $240 per square foot.

Given this information, a building value of $225 per square foot is used in the library impact

fee calculations.

Land Value Analysis To assist in determining a reasonable land value for land associated with the City’s parks,

recreation facilities and libraries, the following data was reviewed and analyzed:

Recent land purchases and available estimates;

Value of current parcels as reported by the Polk County Property Appraiser;

Value of vacant land by size and by land use; and

Vacant land sales over the past four years by size and by land use.

A summary of this information is provided for park land in Table B‐1 and for libraries in B‐2.

Based on this information, an average value of $90,000 per acre for park land is found to be

a reasonable estimate. This estimate represents a 10 percent decrease in the land value used

in the 2010 Study ($100,000 per acre).


Table B‐1 Park Land Value Analysis

(1) Source: City of Lakeland (2) Source: City of Lakeland, estimate for future park land based on comparable sales in areas

where the City is likely to purchase future park land (3) Source: Polk County Property Appraiser, values less than $5,000 per acre are excluded (4) Source: Polk County Property Appraiser, after exclusion of outliers (5) Source: Polk County Property Appraiser, after exclusion of outliers (6) Source: Polk County Property Appraiser, after exclusion of outliers (7) Source: Polk County Property Appraiser, after exclusion of outliers

In terms of library land values, the City has not bought any new parcels for libraries over the

past several years. As reported by the Property Appraiser database, the current value of

parcels where the existing libraries are located ranges from approximately $68,000 per acre

for the Branch Library and $137,000 per acre for the Main Library. The higher value

associated with the Main Library parcel reflects the higher land cost in downtown Lakeland.

In terms of recent vacant land sales of similar parcels between 2010 and 2013, the average

cost was approximately $120,000 per acre while the land values of similar vacant parcels

estimated by the Property Appraiser averaged $24,000 per acre. Given these figures, an

average value of $75,000 per acre is found to be a reasonable estimate. This figure is in line

with the value of Branch Library and is in the range of vacant land values and sales.

Source Year Land Value per Acre

Recent Park Land Purchased by the City(1)

2012‐2014 $145,000 to $165,000

Estimate of Future Park Land Purchase(2)

2014 $83,000

Value of Current Park Land(3)

2013 $5,000 to $780,000

Vacant Land Sales ‐‐ All Land Uses(4)

2010‐2013 $45,000 to $415,000

Vacant Land Sales ‐‐ Residential Land Use(5)

2010‐2013 $120,000 to $275,000

Vacant Land Values ‐‐ All Land Uses(6)

2013 $23,000 to $95,000

Vacant Land Values ‐‐ Residential Land Use(7)

2013 $10,000 to $80,000

Used in the Study 2014 $90,000


Table B‐2

Library Land Value Analysis

(1) Source: Polk County Property Appraiser (2) Source: Polk County Property Appraiser (3) Source: Polk County Property Appraiser, values less than $5,000 per acre are exclude

Source YearLand Value

per Acre

Value of Current Library Land(1):

‐ Main Library 2014 $137,400

‐ Branch Library 2014 $68,400

Vacant Land Sales ‐‐ Residential Land Use (1 to 5 acres)(2)

2010‐2013 $120,500

Vacant Land Values ‐‐ Residential Land Use (1 to 5 acres)(3)

2013 $23,980

Used in the Study 2015 $75,000

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