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Ammon Foothill - Study_Fiscal Impact Study Update 3.25.22
March 24, 2022 Pete Evans BCP Development 1250 E 200 S Suite 1D Lehi, UT 84043 Dear Mr. Evans, Attached please find our revised analysis of the projected fiscal impact of the proposed BCP Development in Ammon, Idaho. This analysis replaces the previous calculations that were conducted for BCP Development in 2021 as their development proposal was modified. As always, we would be happy to meet with the City of Ammon to discuss this analysis and our findings at their convenience. Sincerely, Ozzie Gripentrog Galena Consulting BCP Development – Ammon, Idaho Fiscal Impact Analysis March 2022 Galena Consulting was retained by BCP Development to calculate the fiscal impact to ongoing operations of the City of Ammon as a result of the BCP Development Project in Ammon, Idaho. Galena Consulting has prepared Fiscal Impact Studies for multiple governmental jurisdictions in Idaho and Utah and used the methodology created for those studies in its development of this analysis. Figure 1 identifies the BCP Development location as situated between 1st St. on the northern boundary and E 21st S on the southern boundary with S 52nd E as the primary western boundary, in currently unincorporated Bonneville County. Figure 1 – BCP Development Subject Site Location The BCP Development was broken down into residential and non‐residential components illustrated in the concept plan in Figure 2, including: A 3,140 unit residential development consisting of: o 236 very large single‐family homes averaging approximately 5,000 square feet o 474 large single‐family homes averaging approximately 3,000 square feet o 880 standard single‐family homes averaging approximately 2,200 square feet o 990 townhomes averaging approximately 1,800 square feet o and 560 stacked flat apartments averaging approximately 1,250 square feet A commercial development consisting of 7.9 acres. Revenue calculations for the project were based on the following: Property Taxes ‐ FY 2022 Levy rates for the City of Ammon only. Residential Assessed Property Values at approximately: o $900,000 per unit for very large single‐family homes o $540,000 per unit for large single‐family homes o $396,000 per unit for standard single‐family homes o $324,000 per unit for townhomes o And $225,000 per unit for the stacked flat apartments Commercial Assessed Property Values at $100 per square foot. Homeowners Exemption assumed at 80% of larger single‐family residential construction, 75% of standard single family, 70% for townhomes, as owner occupied primary homes. None of the apartments are assumed to be owner occupied. Expenditure calculations were based on the following factors: FY 2022 City of Ammon Budget Population data from the State of Idaho. Variable costs for City services and Residential vs Commercial impacts based on Fiscal Impact Studies, conducted by Galena Consulting, for other Idaho Cities. Figure 2 – BCP Development Concept Plan Methodology Galena Consulting, through a series of calculations, forecasted the total anticipated property value of the proposed BCP Development and its corresponding revenue to the City of Ammon. The cost to provide the services necessary to support the proposed development was then calculated to evaluate the net impact to the City from the BCP Development. There are several primary driving factors when evaluating economic impact to a jurisdiction which include: the operating expenditure budget for the jurisdiction, population estimates, the mix between residential and commercial development, and the relationship between fixed and variable operating costs of the jurisdiction. A vital factor in a fiscal impact analysis is the variability of each City service, or the degree to which the City budget for a specific service reacts or increases due to growth, as not all services are variable. For example, if the City were to double in size, it would not require two Mayors. It would, however require twice as many police officers. The majority of administrative functions are typically fixed, while the majority of police functions are typically variable. A final factor that affects costs is related to the mix between residential and commercial development. For example, administrative costs are more heavily impacted by residential development and police services are basically shared equally between residential and commercial needs. In this fiscal impact analysis, assumptions about variability and land use were based on historical studies conducted by Galena Consulting for several cities in Southwestern Idaho. All of these factors were then reviewed and modified by City of Ammon staff to ensure they reflect their operations. Population can have a dramatic impact on both the revenue and expenditure calculations in a fiscal impact analysis. Typical city services that are most directly affected by population include Fire, Police, and Parks/Recreation. The City of Ammon contracts for police services with the Bonneville County Sheriff and fire services are provided by Bonneville County Fire Protection District. These entities will receive corresponding property taxes to fund growth in their jurisdictions under the normal Idaho growth formula. The only remaining city services directly affected by population is the Parks and Recreation department. BCP Development is unusual as it is driven by a significant portion of residential development in comparison to its commercial component. Commercial development has no impact on population statistics and therefore no impact on the Parks and Recreation department. The residential component of the project is the only source of population growth. In prior studies, Galena Consulting has relied on the City of Ammon Comprehensive Plan for the anticipated 3.15 persons per household. This number matches the U.S. Census estimated persons per single family units as identified in the 2019 American Community Survey 5‐Year Estimates as illustrated in Figure 3. Figure 3 ‐ City of Ammon PPHU As can be seen in Figure 3, the total average persons per housing unit (“PPHU”) for multifamily of 1.58 is well below the average for single family units. As such, Galena Consulting has elected to use the Census information for multifamily units in this study. The reason for this decision is to maintain the most accurate approach to the economic impact on the City of Ammon related to the BCP Development. On final source of data for comparison is the Public Use Microdata Samples (“PUMS”) compiled from the American Community Survey. This is sample data regarding housing units that is segmented into the number of persons per household based on the number of bedrooms within the housing unit universe. Figure 4 portrays the PUMS data for the Public Use Microdata Area (“PUMA”) 1200 which include much of Bonneville County. This fitted curve calculates a 1.60 estimated number of PPHU for a 1200 square foot residence, which aligns closely with the Census Data at 1.58 PPHU. Persons per Persons per Housing Housing Unit Household Unit Mix Single Family [1] 14,121 4,503 3.14 4,404 3.21 82% Multifamily [2] 1,574 999 1.58 9031.7418% Total 15,695 5,502 2.85 5,307 2.96 [1] Includes attached and detached single family homes and mobile homes [2] Includes structures with 2+ units Source: U.S. Census Bureau, 2019 American Community Survey 5‐Year Estimates Housing Type Persons Housing Units Households Figure 4 ‐ CItywide PPHU for PUMA 1200 Bedrooms Square Feet Persons Sq Ft Range Persons 0‐21,0601.74Under 500 0.51 3 2,170 2.72 500 to 800 1.10 4 3,000 3.25 801 to 1,000 1.37 5+ 4,100 4.01 1,001 to 1,200 1.60 1,201 to 1,400 1.79 1,401 to 1,600 1.96 1,601 to 1,800 2.11 1,801 to 2,000 2.24 2,001 to 2,500 2.51 2,501 to 3,000 2.74 3,001 to 3,500 2.93 3,501 to 4,000 3.10 4,001 or More 3.25 Actual Averages per Hsg Unit Fitted‐Curve Values y = 1.63ln(x) ‐9.692 R² = 0.9816 0.00 0.50 1.00 1.50 2.00 2.50 3.00 3.50 4.00 4.50 0 1,000 2,000 3,000 4,000 5,000Person per Housing UnitSquare Feet of Living Area Citywide Persons per Housing Unit in Ammon City Average persons per housing unit derived from 2019 ACS PUMS data for the area that includes Bonneville County. Unit size for 0‐2 bedroom is from the 2019 U.S. Census Bureau average for all multi‐family units constructed in the Census West region. Unit size for all other bedrooms is from the 2019 U.S. Census Bureau average for single‐family units constructed in the Census Mountain division. Results At full buildout (15 years), the BCP Development is anticipated to add approximately $1.56 Billion in new taxable value and approximately 8,715 new residents to the City of Ammon. This would increase the size of Ammon by approximately 115.1% in taxable value and 47% in population. The methodology in these calculations is straightforward. The total operating expenditure budget for the General Fund of the City of Ammon is identified by department. Although BCP Development accounts for a 47% increase in population, it accounts for a 115.1% increase in taxable value. As such, Galena Consulting, assumed a 115.1% impact on the City Budget, which is an extremely conservative approach and allocates more costs to the project. This allocated expenditure amount was then segmented into the fixed and variable components, as mutually agreed upon by City staff and Galena Consulting. Finally, these costs were again segmented into their residential and commercial components. Revenues were calculated based on the assessed value of each element reduced to 90% and then reduced again by the effective homeowners exemption calculation described earlier. This value was multiplied by the Ammon City levy rate to generate property tax revenue. Sales and Liquor taxes are formulas based on the population growth. The Enterprise Funds including Sewer and Water are budgeted based on fee for service and therefore will always have the opportunity to adjust their rates to maintain adequate cash flow. Funding for capital costs related to the project are assumed to be negotiated through the development agreement. As such, these funds were not included in this analysis. Also, no impact to districts or entities apart from the City are included in this analysis, as these authorities would communicate directly with the developer, should they have issues or concerns. Based on the variability and land use assumptions used in the analysis, the City of Ammon’s General Fund would experience a positive net fiscal impact of approximately $7.8 million for the City of Ammon’s General Fund over the fifteen‐year analysis period. A net present value calculation of the surplus over the 15‐year period, using a 3%, 6% and 9% annual discount rate, resulted in $5.7M, $4.2M and $3.2M revenue surpluses for the city, respectively. As an alternative calculation, because of the timing of property tax revenues to the City, a modified cash flow was created. Under this scenario, the City could experience a funding shortfall in the first year but would recover these funds and receive positive cash flows thereafter. The NPV’s under this scenario are also positive at $3.8M, $2.7M and $2.0M. A secondary calculation was created to identify the benefit of this development in relation to its costs whereby any number greater than one would indicate a net benefit to the city and anything below one would be a detriment. This project should be expected to fall in the 1.5 to 1.9 benefit range for the vast majority of the build out period. Additional Assumptions Newly enacted legislation (originally introduced as HB 389) in Idaho may result in reduced revenues from new development for many cities and counties. Prior to HB 389, cities and counties were able to receive the full value of annexation and new construction and were not limited in their property tax collections. This is now no longer the case. Annexation and new construction values are limited to 90% of their total value and are additionally limited to prevent the jurisdiction from raising total property taxes above 8% over the prior year. The BCP Development is substantial and at full buildout it accounts for more than doubling the total taxable value growth for the City of Ammon. This project alone would account for approximately half of annual new development in the City of Ammon and would still allow the City to stay below the 8% cap in any given year. However, the City would need to review all of their pending and approved projects on an annual basis, at minimum, to ensure that the City is able to maximize proceeds from new development. Notes It should be noted that this analysis was conducted on the fiscal impact of BCP Development on the City of Ammon’s annual operating budget for the General Fund. It does not take into consideration the cost of any offsite capital infrastructure that may be necessitated by the proposed development such as police or fire stations. These costs will be recovered by the City through exactions, contributions and/or impact fees. Galena Consulting BCP Development ‐ Ammon, IdahoFiscal Impact AnalysisSummarySummary Financial Statements2023 20242025 2026 2027 2028 2029 2030 2031 2032 2033 20342035 2036 2037RevenueProperty Tax 102,462 188,074283,870401,190529,944670,994825,272 978,267 1,145,093 1,326,781 1,524,433 1,739,229 1,972,429 2,225,3772,499,512Sales Tax 12,211 24,888 38,045 51,696 65,856 80,537 95,756 111,527 127,865 144,788 162,312 180,452 199,227 218,654238,751Liquor Tax 8,923 18,151 27,693 37,560 47,76458,316 69,228 80,512 92,181 104,247 116,314128,792 141,695 155,039 168,837Total Revenue 123,596231,113 349,608 490,447 643,564809,847 990,2561,170,3061,365,139 1,575,8161,803,059 2,048,473 2,313,351 2,599,0702,907,100ExpendituresLegislative 433 893 1,379 2,131 2,926 3,768 4,657 5,330 6,038 6,785 7,571 8,398 9,268 10,182 11,143Executive 3,077 6,338 9,792 15,969 22,507 29,42436,735 41,621 46,767 52,18457,88463,879 70,182 76,806 83,763Finance 2,728 5,620 8,684 12,48416,505 20,757 25,248 29,361 33,698 38,269 43,083 48,153 53,487 59,099 64,998Clerk 4,356 8,974 13,865 19,933 26,35433,141 40,313 46,880 53,80461,103 68,790 76,88485,401 94,361 103,781Planning & Zoning 3,292 6,781 10,477 17,685 25,317 33,391 41,926 47,232 52,819 58,699 64,88471,387 78,221 85,402 92,943Engineering 4,490 9,249 14,289 20,54427,161 34,157 41,548 48,316 55,453 62,97470,897 79,239 88,018 97,251 106,960Parks & Rec Fund Tsfr 18,975 39,089 60,392 82,939 106,784131,985 158,602 186,697 216,335 247,583 280,512 315,193 351,703 390,120430,525Law Enforcement 28,727 59,179 91,431 138,242 187,780240,166295,526339,723 386,305 435,377 487,046541,423 598,624658,770721,986Subtotal 66,079 136,122 210,309 309,928 415,335 526,787 644,553 745,158 851,220962,9741,080,6671,204,5561,334,905 1,471,991 1,616,100Net Fiscal Impact 57,51794,991 139,299180,519228,229283,060345,702425,147513,919612,842722,391843,918978,4461,127,0791,291,000Benefit/Cost Ratio 1.87 1.70 1.66 1.58 1.55 1.54 1.54 1.57 1.60 1.64 1.67 1.70 1.73 1.77 1.80NPV @ 3/6/9% Discount Rates 5,687,5984,207,772 3,174,0983/24/2022BCP Development Fiscal Impact ‐ RS3.22Page 1 BCP Development ‐ Ammon, IdahoFiscal Impact AnalysisSummaryCash Flow Summary (Assuming One Year Lag in Property Taxes)2023 20242025 2026 2027 2028 2029 2030 2031 2032 2033 20342035 2036 2037RevenueProperty Tax 102,462 188,074283,870401,190529,944670,994825,272 978,267 1,145,093 1,326,781 1,524,433 1,739,229 1,972,429 2,225,377Sales Tax 12,211 24,888 38,045 51,696 65,856 80,537 95,756 111,527 127,865 144,788 162,312 180,452 199,227 218,654238,751Other 8,923 18,151 27,693 37,560 47,76458,316 69,228 80,512 92,181 104,247 116,314128,792 141,695 155,039 168,837Total Revenue 21,134145,501 253,812 373,127 514,810668,798 835,978 1,017,311 1,198,3141,394,129 1,605,4061,833,6772,080,151 2,346,121 2,632,965ExpendituresLegislative 433 893 1,379 2,131 2,926 3,768 4,657 5,330 6,038 6,785 7,571 8,398 9,268 10,182 11,143Executive 3,077 6,338 9,792 15,969 22,507 29,42436,735 41,621 46,767 52,18457,88463,879 70,182 76,806 83,763Finance 2,728 5,620 8,684 12,48416,505 20,757 25,248 29,361 33,698 38,269 43,083 48,153 53,487 59,099 64,998Clerk 4,356 8,974 13,865 19,933 26,35433,141 40,313 46,880 53,80461,103 68,790 76,88485,401 94,361 103,781Planning & Zoning 3,292 6,781 10,477 17,685 25,317 33,391 41,926 47,232 52,819 58,699 64,88471,387 78,221 85,402 92,943Engineering 4,490 9,249 14,289 20,54427,161 34,157 41,548 48,316 55,453 62,97470,897 79,239 88,018 97,251 106,960Parks & Rec Fund Tsfr 18,975 39,089 60,392 82,939 106,784131,985 158,602 186,697 216,335 247,583 280,512 315,193 351,703 390,120430,525Law Enforcement 28,727 59,179 91,431 138,242 187,780240,166295,526339,723 386,305 435,377 487,046541,423 598,624658,770721,986Subtotal 66,079 136,122 210,309 309,928 415,335 526,787 644,553 745,158 851,220962,9741,080,6671,204,5561,334,905 1,471,991 1,616,100Net Fiscal Impact (44,945)9,379 43,50463,19999,475 142,010191,424272,152347,094431,155524,739629,121745,247874,1311,016,865Benefit/Cost Ratio 0.32 1.07 1.21 1.20 1.24 1.27 1.30 1.37 1.41 1.45 1.49 1.52 1.56 1.59 1.63NPV @ 3/6/9% Discount Rates 3,781,633 2,720,6481,988,4493/24/2022BCP Development Fiscal Impact ‐ RS3.22Page 2 BCP Development ‐ Ammon, IdahoFiscal Impact AnalysisSummaryCash Flow Summary (Delayed Service Alternative)2023 20242025 2026 2027 2028 2029 2030 2031 2032 2033 20342035 2036 2037RevenueProperty Tax 102,462 188,074283,870401,190529,944670,994825,272 978,267 1,145,093 1,326,781 1,524,433 1,739,229 1,972,429 2,225,377Sales Tax 12,211 24,888 38,045 51,696 65,856 80,537 95,756 111,527 127,865 144,788 162,312 180,452 199,227 218,654238,751Other 8,923 18,151 27,693 37,560 47,76458,316 69,228 80,512 92,181 104,247 116,314128,792 141,695 155,039 168,837Total Revenue 21,134145,501 253,812 373,127 514,810668,798 835,978 1,017,311 1,198,3141,394,129 1,605,4061,833,6772,080,151 2,346,121 2,632,965ExpendituresLegislative 433 893 1,379 2,131 2,926 3,768 4,657 5,330 6,038 6,785 7,571 8,398 9,268 10,182Executive 3,077 6,338 9,792 15,969 22,507 29,42436,735 41,621 46,767 52,18457,88463,879 70,182 76,806Finance 2,728 5,620 8,684 12,48416,505 20,757 25,248 29,361 33,698 38,269 43,083 48,153 53,487 59,099Clerk 4,356 8,974 13,865 19,933 26,35433,141 40,313 46,880 53,80461,103 68,790 76,88485,401 94,361Planning & Zoning 3,292 6,781 10,477 17,685 25,317 33,391 41,926 47,232 52,819 58,699 64,88471,387 78,221 85,402Engineering 4,490 9,249 14,289 20,54427,161 34,157 41,548 48,316 55,453 62,97470,897 79,239 88,018 97,251Parks & Rec Fund Tsfr 18,975 39,089 60,392 82,939 106,784131,985 158,602 186,697 216,335 247,583 280,512 315,193 351,703 390,120Law Enforcement 28,727 59,179 91,431 138,242 187,780240,166295,526339,723 386,305 435,377 487,046541,423 598,624658,770Subtotal 0 66,079 136,122 210,309 309,928 415,335 526,787 644,553 745,158 851,220962,9741,080,6671,204,5561,334,905 1,471,991Net Fiscal Impact 21,13479,422117,690162,818204,882253,463309,190372,757453,155542,909642,432753,010875,5961,011,2171,160,975Benefit/Cost Ratio 0.00 2.20 1.86 1.77 1.66 1.61 1.59 1.58 1.61 1.64 1.67 1.70 1.73 1.76 1.79NPV @ 3/6/9% Discount Rates 5,035,899 3,715,925 2,794,5583/24/2022BCP Development Fiscal Impact ‐ RS3.22Page 3 BCP Development ‐ Ammon, IdahoFiscal Impact AnalysisProfit/(Loss) by TypeSingle Family Neighborhood @ 80% H.O.E. Summary2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037RevenueProperty Tax 19,308 35,366 53,259 72,836 94,250 117,635 143,139 170,918 201,140 233,984 269,641 308,315 350,225 395,603 444,699Sales Tax 2,180 4,444 6,793 9,230 11,759 14,380 17,097 19,913 22,831 25,852 28,981 32,220 35,572 39,041 42,629Liquor Tax 1,593 3,241 4,945 6,706 8,528 10,412 12,361 14,376 16,459 18,614 20,768 22,996 25,300 27,682 30,146Total Revenue 23,081 43,051 64,997 88,773 114,537 142,428 172,597 205,207 240,429 278,449 319,390 363,531 411,097 462,327 517,474ExpendituresLegislative 74 152 234 322 414 512 615 724 839 961 1,088 1,223 1,365 1,514 1,671Executive 523 1,077 1,664 2,285 2,942 3,636 4,369 5,143 5,959 6,820 7,727 8,683 9,689 10,747 11,860Finance 464 955 1,475 2,026 2,609 3,224 3,875 4,561 5,285 6,048 6,853 7,700 8,592 9,531 10,518Clerk 740 1,525 2,356 3,235 4,165 5,148 6,186 7,282 8,438 9,657 10,942 12,295 13,719 15,217 16,793Planning & Zoning 559 1,152 1,780 2,445 3,147 3,890 4,675 5,503 6,376 7,297 8,268 9,290 10,366 11,499 12,690Engineering 763 1,571 2,428 3,334 4,293 5,306 6,376 7,505 8,697 9,953 11,277 12,671 14,139 15,683 17,308Parks & Rec Fund Tsfr3,224 6,641 10,261 14,092 18,143 22,425 26,947 31,721 36,756 42,066 47,660 53,553 59,756 66,284 73,149Law Enforcement 4,881 10,055 15,535 21,334 27,468 33,950 40,797 48,024 55,647 63,685 72,156 81,077 90,468 100,350 110,743Subtotal 11,227 23,128 35,733 49,073 63,181 78,092 93,840 110,464 128,000 146,489 165,972 186,492 208,094 230,824 254,731Net Fiscal Impact 11,854 19,923 29,264 39,701 51,356 64,336 78,756 94,743 112,430 131,961 153,418 177,039 203,003 231,503 262,744Single Family Village @ 80% H.O.E. Summary2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037RevenueProperty Tax 20,955 38,461 58,047 79,560 103,174 129,049 157,356 188,280 222,017 258,777 298,785 342,281 389,522 440,782 496,353Sales Tax 2,616 5,333 8,152 11,077 14,110 17,256 20,517 23,896 27,397 31,023 34,777 38,664 42,687 46,849 51,155Liquor Tax 1,912 3,889 5,934 8,048 10,234 12,495 14,833 17,251 19,751 22,336 24,922 27,595 30,360 33,219 36,175Total Revenue 25,483 47,683 72,132 98,684 127,518 158,800 192,706 229,427 269,164 312,136 358,484 408,540 462,569 520,850 583,684ExpendituresLegislative 88 182 281 386 497 615 738 869 1,007 1,153 1,306 1,468 1,638 1,816 2,005Executive 627 1,292 1,996 2,742 3,530 4,363 5,243 6,172 7,151 8,184 9,273 10,419 11,626 12,896 14,232Finance 556 1,146 1,770 2,431 3,130 3,869 4,650 5,473 6,342 7,258 8,223 9,240 10,310 11,437 12,621Clerk 888 1,830 2,827 3,882 4,998 6,178 7,424 8,739 10,126 11,589 13,130 14,753 16,462 18,261 20,152Planning & Zoning 671 1,383 2,136 2,934 3,777 4,668 5,610 6,603 7,652 8,757 9,922 11,148 12,440 13,798 15,228Engineering 915 1,886 2,913 4,001 5,151 6,367 7,651 9,007 10,436 11,944 13,532 15,205 16,967 18,820 20,769Parks & Rec Fund Tsfr3,869 7,970 12,313 16,910 21,772 26,910 32,337 38,065 44,108 50,479 57,193 64,264 71,708 79,540 87,778Law Enforcement 5,857 12,066 18,642 25,601 32,961 40,740 48,956 57,628 66,777 76,422 86,587 97,292 108,562 120,420 132,892Subtotal 13,473 27,753 42,879 58,887 75,817 93,710 112,609 132,556 153,600 175,786 199,166 223,790 249,712 276,989 305,677Net Fiscal Impact 12,010 19,929 29,253 39,797 51,701 65,089 80,097 96,870 115,565 136,350 159,318 184,751 212,856 243,861 278,0073/24/2022BCP Development Fiscal Impact ‐ RS3.22Page 4 BCP Development ‐ Ammon, IdahoFiscal Impact AnalysisProfit/(Loss) by TypeSingle Family @ 75% H.O.E. Summary2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037RevenueProperty Tax 26,449 48,619 73,497 100,900 131,057 164,182 200,502 240,263 283,726 331,173 382,903 439,235 500,514 567,104 639,398Sales Tax 3,537 7,210 11,022 14,976 19,078 23,332 27,740 32,309 37,043 41,945 47,022 52,277 57,716 63,344 69,166Liquor Tax 2,585 5,258 8,023 10,881 13,837 16,894 20,055 23,324 26,705 30,200 33,696 37,311 41,049 44,915 48,912Total Revenue 32,572 61,087 92,542 126,757 163,973 204,407 248,298 295,896 347,474 403,319 463,620 528,823 599,279 675,363 757,476ExpendituresLegislative 119 246 380 522 672 831 998 1,175 1,362 1,559 1,766 1,984 2,214 2,456 2,710Executive 848 1,747 2,699 3,707 4,773 5,899 7,089 8,345 9,669 11,066 12,538 14,088 15,720 17,437 19,243Finance 752 1,549 2,394 3,287 4,233 5,232 6,287 7,400 8,575 9,814 11,119 12,493 13,941 15,463 17,065Clerk 1,201 2,474 3,822 5,249 6,758 8,353 10,038 11,816 13,691 15,669 17,753 19,948 22,259 24,690 27,247Planning & Zoning 907 1,869 2,888 3,966 5,107 6,312 7,585 8,928 10,346 11,840 13,415 15,073 16,819 18,657 20,589Engineering 1,238 2,550 3,939 5,410 6,965 8,609 10,345 12,178 14,111 16,149 18,297 20,559 22,940 25,446 28,082Parks & Rec Fund Tsfr5,231 10,776 16,648 22,864 29,437 36,384 43,722 51,467 59,637 68,252 77,329 86,890 96,955 107,545 118,684Law Enforcement 7,919 16,314 25,205 34,615 44,566 55,084 66,193 77,918 90,288 103,330 117,072 131,547 146,784 162,818 179,681Subtotal 18,216 37,525 57,976 79,621 102,511 126,704 152,256 179,227 207,680 237,678 269,289 302,583 337,632 374,512 413,300Net Fiscal Impact 14,356 23,562 34,566 47,137 61,462 77,703 96,041 116,669 139,794 165,641 194,332 226,240 261,647 300,851 344,176Townhomes @ 70% H.O.E. Summary2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037RevenueProperty Tax 22,988 42,307 64,039 88,028 114,483 143,595 175,572 210,635 249,022 290,987 336,801 386,755 441,160 500,348 564,674Sales Tax 2,616 5,333 8,152 11,077 14,110 17,256 20,517 23,896 27,397 31,023 34,777 38,664 42,687 46,849 51,155Liquor Tax 1,912 3,889 5,934 8,048 10,234 12,495 14,833 17,251 19,751 22,336 24,922 27,595 30,360 33,219 36,175Total Revenue 27,516 51,528 78,124 107,152 138,828 173,346 210,922 251,782 296,170 344,346 396,500 453,014 514,207 580,416 652,004ExpendituresLegislative 109 225 348 478 615 761 914 1,076 1,247 1,427 1,616 1,816 2,027 2,248 2,481Executive 776 1,599 2,471 3,393 4,368 5,399 6,488 7,637 8,850 10,128 11,475 12,894 14,387 15,959 17,612Finance 688 1,418 2,191 3,009 3,874 4,788 5,754 6,773 7,848 8,982 10,177 11,435 12,759 14,153 15,619Clerk 1,099 2,264 3,498 4,804 6,185 7,645 9,187 10,814 12,531 14,341 16,249 18,257 20,372 22,598 24,938Planning & Zoning 831 1,711 2,643 3,630 4,674 5,777 6,942 8,172 9,469 10,837 12,278 13,796 15,394 17,076 18,844Engineering 1,133 2,334 3,605 4,951 6,375 7,879 9,468 11,146 12,915 14,780 16,746 18,817 20,996 23,290 25,702Parks & Rec Fund Tsfr4,788 9,863 15,238 20,926 26,943 33,301 40,017 47,105 54,583 62,468 70,776 79,526 88,738 98,431 108,626Law Enforcement 7,248 14,931 23,069 31,681 40,790 50,416 60,583 71,315 82,636 94,573 107,151 120,399 134,345 149,020 164,454Subtotal 16,672 34,345 53,063 72,873 93,824 115,966 139,353 164,038 190,080 217,535 246,468 276,940 309,019 342,773 378,275Net Fiscal Impact 10,844 17,184 25,061 34,279 45,004 57,380 71,569 87,744 106,090 126,811 150,032 176,074 205,188 237,642 273,7293/24/2022BCP Development Fiscal Impact ‐ RS3.22Page 5 BCP Development ‐ Ammon, IdahoFiscal Impact AnalysisProfit/(Loss) by TypeStacked Flat @ 0% H.O.E. Summary2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037RevenueProperty Tax 12,762 23,321 35,028 47,777 61,661 76,761 93,166 110,968 130,268 151,173 173,796 198,260 224,694 253,236 284,036Sales Tax 1,260 2,569 3,927 5,336 6,798 8,313 9,884 11,512 13,199 14,946 16,755 18,627 20,565 22,571 24,645Liquor Tax 921 1,874 2,859 3,877 4,930 6,020 7,146 8,311 9,515 10,761 12,007 13,295 14,627 16,004 17,428Total Revenue 14,944 27,764 41,813 56,990 73,390 91,095 110,196 130,791 152,982 176,879 202,557 230,181 259,885 291,811 326,109ExpendituresLegislative 43 88 135 186 240 296 356 419 485 555 629 707 789 875 966Executive 302 623 962 1,321 1,701 2,102 2,526 2,973 3,445 3,943 4,467 5,020 5,601 6,213 6,856Finance 268 552 853 1,171 1,508 1,864 2,240 2,637 3,055 3,497 3,962 4,452 4,967 5,510 6,081Clerk 428 881 1,362 1,870 2,408 2,976 3,577 4,210 4,878 5,583 6,326 7,108 7,931 8,797 9,709Planning & Zoning 323 666 1,029 1,413 1,820 2,249 2,703 3,181 3,686 4,219 4,780 5,371 5,993 6,648 7,336Engineering 441 908 1,404 1,928 2,482 3,068 3,686 4,339 5,028 5,754 6,519 7,326 8,174 9,067 10,006Parks & Rec Fund Tsfr1,864 3,840 5,932 8,147 10,489 12,964 15,579 18,339 21,250 24,319 27,554 30,960 34,547 38,320 42,289Law Enforcement 2,822 5,813 8,981 12,334 15,880 19,627 23,586 27,764 32,171 36,818 41,715 46,872 52,302 58,015 64,023Subtotal 6,491 13,371 20,658 28,370 36,527 45,147 54,252 63,862 74,000 84,689 95,952 107,815 120,304 133,445 147,266Net Fiscal Impact 8,453 14,393 21,156 28,620 36,863 45,948 55,945 66,929 78,982 92,191 106,605 122,366 139,581 158,366 178,843General Commercial Summary2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037RevenueProperty Tax 0 0 0 12,089 25,319 39,772 55,537 57,203 58,919 60,687 62,508 64,383 66,314 68,304 70,353Total Revenue 0 0 0 12,089 25,319 39,772 55,537 57,203 58,919 60,687 62,508 64,383 66,314 68,304 70,353ExpendituresLegislative 0 0 0 237 488 754 1,035 1,066 1,098 1,131 1,165 1,200 1,236 1,273 1,311Executive 0 0 0 2,521 5,194 8,025 11,021 11,351 11,692 12,042 12,404 12,776 13,159 13,554 13,961Finance 0 0 0 559 1,152 1,779 2,443 2,517 2,592 2,670 2,750 2,833 2,917 3,005 3,095Clerk 0 0 0 893 1,839 2,841 3,901 4,018 4,139 4,263 4,391 4,523 4,658 4,798 4,942Planning & Zoning 0 0 0 3,297 6,792 10,494 14,412 14,844 15,290 15,748 16,221 16,708 17,209 17,725 18,257Engineering 0 0 0 920 1,895 2,928 4,021 4,141 4,266 4,394 4,525 4,661 4,801 4,945 5,093Law Enforcement 0 0 0 12,677 26,115 40,348 55,411 57,073 58,786 60,549 62,366 64,237 66,164 68,149 70,193Subtotal 0 0 0 21,104 43,474 67,168 92,244 95,011 97,862 100,797 103,821 106,936 110,144 113,448 116,852Net Fund Balance 0 0 0 (9,015) (18,156) (27,396) (36,707) (37,808) (38,942) (40,110) (41,314) (42,553) (43,830) (45,145) (46,499)3/24/2022BCP Development Fiscal Impact ‐ RS3.22Page 6 BCP Development ‐ Ammon, IdahoFiscal Impact AnalysisAbsorptionAbsorption Schedule ‐ Straight Line AbsorptionAbsorption Rate 2023 20242025 2026 2027 2028 2029 2030 2031 2032 2033 20342035 2036 2037 TotalSingle Family Neighborhood 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 100.0%Single Family Village 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 100.0%Single Family 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 100.0%Townhomes 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 100.0%Stacked Flat 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 7% 100.0%General Commercial 0% 0% 0% 25% 25% 25% 25% 0% 0% 0% 0% 0% 0% 0% 0% 100.0%Units Occupied/Sq. Ft.Single Family Neighborhood 16 16 16 16 16 16 16 16 16 16 16 16 16 16 16 236Single Family Village 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 474Single Family 59 59 59 59 59 59 59 59 59 59 59 59 59 59 59 880Townhomes 66 66 66 66 66 66 66 66 66 66 66 66 66 66 66 990Stacked Flat 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 560General Commercial 0 0 0 86,031 86,031 86,031 86,03100000000344,124Cost per Sq. Ft.Single Family Neighborhood 180 187 195 202 211 219 228 237 246 256 266 277 288 300 312Single Family Village 180 187 195 202 211 219 228 237 246 256 266 277 288 300 312Single Family 180 187 195 202 211 219 228 237 246 256 266 277 288 300 312Townhomes 180 187 195 202 211 219 228 237 246 256 266 277 288 300 312Stacked Flat 180 187 195 202 211 219 228 237 246 256 266 277 288 300 312Retail Commercial210 218 227 236 246 255 266 276 287 299 311 323 336 350 364Restaurant Commercial210 218 227 236 246 255 266 276 287 299 311 323 336 350 364General Commercial100 104 108112 117 122 127132 137 142 148 154 160 167 173Taxable ValueSingle Family Neighborhood 12,960,00013,478,40014,017,53614,578,23715,161,36715,767,822 16,398,53417,054,47617,736,655 18,446,121 19,183,96619,951,325 20,749,37821,579,353 22,442,527259,505,696Single Family Village 15,552,00016,174,08016,821,043 17,493,885 18,193,64018,921,38619,678,241 20,465,371 21,283,98622,135,345 23,020,75923,941,58924,899,253 25,895,223 26,931,032 311,406,835Single Family 21,027,60021,868,70422,743,452 23,653,19024,599,31825,583,291 26,606,622 27,670,88728,777,723 29,928,831 31,125,985 32,371,02433,665,865 35,012,50036,413,000421,047,991Townhomes 19,245,60020,015,42420,816,041 21,648,683 22,514,63023,415,215 24,351,82425,325,89726,338,933 27,392,49028,488,18929,627,71730,812,82632,045,33933,327,152 385,365,958Stacked Flat 7,492,5007,792,2008,103,8888,428,0448,765,165 9,115,772 9,480,403 9,859,619 10,254,00410,664,16411,090,73011,534,36011,995,73412,475,563 12,974,586150,026,730General Commercial 0 0 0 8,709,5869,057,969 9,420,2889,797,0990000000036,984,942Subtotal 76,277,70079,328,80882,501,96094,511,62498,292,089102,223,773106,312,724100,376,249104,391,299108,566,951112,909,629117,426,015122,123,055127,007,977132,088,2971,564,338,153Property Tax RevenueSingle Family Neighborhood @ 80% H.O.E. 19,308 15,479 16,832 17,980 19,228 20,558 21,975 23,485 25,09426,810 28,637 30,585 32,660 34,872 37,227Single Family Village @ 80% H.O.E. 20,955 16,878 18,432 19,771 21,227 22,780 24,436 26,203 28,089 30,100 32,245 34,533 36,972 39,57442,348Single Family @ 75% H.O.E. 26,449 21,376 23,420 25,197 27,131 29,193 31,395 33,746 36,256 38,935 41,79444,846 48,101 51,575 55,281Townhomes @ 70% H.O.E. 22,988 18,629 20,463 22,068 23,81425,678 27,669 29,796 32,068 34,49437,08439,850 42,802 45,953 49,315Stacked Flat @ 0% H.O.E. 12,762 10,176 11,007 11,698 12,451 13,250 14,101 15,007 15,971 16,997 18,088 19,250 20,486 21,802 23,202General Commercial 0 0 0 12,089 12,867 13,693 14,57300000000Total Property Tax Revenue 102,46282,53890,153 108,804116,718125,151134,148128,237137,478147,335157,849169,063181,023193,776207,3743/24/2022BCP Development Fiscal Impact ‐ RS3.22Page 7 BCP Development ‐ Ammon, IdahoFiscal Impact AnalysisAbsorption2023 20242025 2026 2027 2028 2029 2030 2031 2032 2033 20342035 2036 2037Sales Tax RevenueState Base ‐ Ammon Population 17,115 17,115 17,115 17,115 17,115 17,115 17,115 17,115 17,115 17,115 17,115 17,115 17,115 17,115 17,115State Total Population ‐ <Avg 666,345 666,345 666,345 666,345 666,345 666,345 666,345 666,345 666,345 666,345 666,345 666,345 666,345 666,345 666,345Ammon Share 2.57% 2.57% 2.57% 2.57% 2.57% 2.57% 2.57% 2.57% 2.57% 2.57% 2.57% 2.57% 2.57% 2.57% 2.57%Annual Excess Distribution 15,050,552 15,351,563 15,658,59415,971,76616,291,202 16,617,02616,949,36617,288,353 17,634,12017,986,803 18,346,53918,713,47019,087,73919,469,49419,858,884Ammon Sales Tax ‐ Excess 386,572 394,303 402,189 410,233 418,438 426,807 435,343 444,050452,930461,989 471,229 480,653 490,267 500,072 510,073Ammon Revised Population 17,699 18,282 18,866 19,449 20,033 20,617 21,200 21,78422,367 22,951 23,535 24,118 24,702 25,286 25,869Revised State Total Pop. ‐ <Avg 666,929 667,512 668,096668,679 669,263 669,847 670,430671,014671,597 672,181 672,765 673,348 673,932 674,516675,099Revised Ammon Share 2.65% 2.74% 2.82% 2.91% 2.99% 3.08% 3.16% 3.25% 3.33% 3.41% 3.50% 3.58% 3.67% 3.75% 3.83%Revised Ammon Sales Tax ‐ Excess 399,404420,458 442,171 464,560487,645 511,442 535,971 561,251 587,303 614,145 641,800670,288 699,631 729,852 760,973Sales Tax Increment 12,83226,15439,981 54,32769,20784,635 100,628117,202134,372152,156170,571189,635209,365229,780250,900Liquor Tax RevenueBase Liquor Tax 275,000284,377 294,074304,102 314,472 325,195 336,284347,751 359,609 371,872 384,552 397,665 411,225 425,248 439,748Liquor Tax Per Capita 16.1 16.6 17.2 17.8 18.4 19.0 19.6 20.3 21.0 21.7 22.5 23.2 24.0 24.8 25.7New Residents 584 584 584 584 584 584 584 584 584 584 584 584 584 584 584Incremental Liquor Tax9,377 9,697 10,028 10,370 10,723 11,089 11,467 11,858 12,262 12,681 13,113 13,560 14,023 14,501 14,995New Liquor Tax Revenue 9,377 19,07429,10239,47250,195 61,28472,751 84,60996,872109,552122,233135,346148,906162,928177,4293/24/2022BCP Development Fiscal Impact ‐ RS3.22Page 8 BCP Development ‐ Ammon, IdahoFiscal Impact AnalysisImpact on ExpendituresOperational Impact2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037Expenditures ‐ TotalLegislative 216,670 223,170 229,865 236,761 243,864 251,180 258,716 266,477 274,471 282,705 291,187 299,922 308,920 318,188 327,733Executive 922,956 950,645 979,164 1,008,539 1,038,795 1,069,959 1,102,058 1,135,120 1,169,173 1,204,248 1,240,376 1,277,587 1,315,915 1,355,392 1,396,054Finance 1,023,133 1,053,827 1,085,441 1,118,005 1,151,545 1,186,091 1,221,674 1,258,324 1,296,074 1,334,956 1,375,005 1,416,255 1,458,743 1,502,505 1,547,580Clerk 163,360 168,261 173,309 178,508 183,864 189,380 195,061 200,913 206,940 213,148 219,543 226,129 232,913 239,900 247,097Planning & Zoning 219,452 226,035 232,817 239,801 246,995 254,405 262,037 269,898 277,995 286,335 294,925 303,773 312,886 322,273 331,941Engineering 168,365 173,416 178,618 183,977 189,496 195,181 201,036 207,067 213,279 219,678 226,268 233,056 240,048 247,249 254,667Parks & Rec Fund Tsfr813,223 837,619 862,748 888,630 915,289 942,748 971,030 1,000,161 1,030,166 1,061,071 1,092,903 1,125,690 1,159,461 1,194,245 1,230,072Law Enforcement2,209,805 2,276,099 2,344,382 2,414,714 2,487,155 2,561,770 2,638,623 2,717,781 2,799,315 2,883,294 2,969,793 3,058,887 3,150,654 3,245,173 3,342,528Subtotal 5,736,964 5,909,073 6,086,345 6,268,935 6,457,003 6,650,713 6,850,235 7,055,742 7,267,414 7,485,436 7,710,000 7,941,299 8,179,538 8,424,925 8,677,672Expenditures ‐ Variable %Legislative 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0%Executive 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0%Finance 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0%Clerk 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0%Planning & Zoning 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0%Engineering 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0%Parks & Rec Fund Tsfr35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0%Law Enforcement30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0%Absorption By TypeSingle Family Neighborhood 6.7% 13.3% 20.0% 26.7% 33.3% 40.0% 46.7% 53.3% 60.0% 66.7% 73.3% 80.0% 86.7% 93.3% 100.0%Single Family Village 6.7% 13.3% 20.0% 26.7% 33.3% 40.0% 46.7% 53.3% 60.0% 66.7% 73.3% 80.0% 86.7% 93.3% 100.0%Single Family 6.7% 13.3% 20.0% 26.7% 33.3% 40.0% 46.7% 53.3% 60.0% 66.7% 73.3% 80.0% 86.7% 93.3% 100.0%Townhomes 6.7% 13.3% 20.0% 26.7% 33.3% 40.0% 46.7% 53.3% 60.0% 66.7% 73.3% 80.0% 86.7% 93.3% 100.0%Stacked Flat6.7% 13.3% 20.0% 26.7% 33.3% 40.0% 46.7% 53.3% 60.0% 66.7% 73.3% 80.0% 86.7% 93.3% 100.0%General Commercial 0.0% 0.0% 0.0% 25.0% 50.0% 75.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%Proportionate ShareSingle Family Neighborhood 17% 17% 17% 17% 17% 17% 17% 17% 17% 17% 17% 17% 17% 17% 17%Single Family Village 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20%Single Family 28% 28% 28% 28% 28% 28% 28% 28% 28% 28% 28% 28% 28% 28% 28%Townhomes 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25%Stacked Flat10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10%General Commercial 0% 0% 0% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20%3/24/2022BCP Development Fiscal Impact ‐ RS3.22Page 9 BCP Development ‐ Ammon, IdahoFiscal Impact AnalysisImpact on ExpendituresOperational Impact2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037Residential Expenditure ShareLegislative 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0%Executive 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0%Finance 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0%Clerk 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0%Planning & Zoning 45.0% 45.0% 45.0% 45.0% 45.0% 45.0% 45.0% 45.0% 45.0% 45.0% 45.0% 45.0% 45.0% 45.0% 45.0%Engineering 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0%Parks & Rec Fund Tsfr100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%Law Enforcement65.0% 65.0% 65.0% 65.0% 65.0% 65.0% 65.0% 65.0% 65.0% 65.0% 65.0% 65.0% 65.0% 65.0% 65.0%Commercial Expenditure ShareLegislative 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0%Executive 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0%Finance 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0%Clerk 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0%Planning & Zoning 55.0% 55.0% 55.0% 55.0% 55.0% 55.0% 55.0% 55.0% 55.0% 55.0% 55.0% 55.0% 55.0% 55.0% 55.0%Engineering 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0%Law Enforcement35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0%Single Family Neighborhood Variable ExpendituresLegislative 74 152 234 322 414 512 615 724 839 961 1,088 1,223 1,365 1,514 1,671Executive 523 1,077 1,664 2,285 2,942 3,636 4,369 5,143 5,959 6,820 7,727 8,683 9,689 10,747 11,860Finance 464 955 1,475 2,026 2,609 3,224 3,875 4,561 5,285 6,048 6,853 7,700 8,592 9,531 10,518Clerk 740 1,525 2,356 3,235 4,165 5,148 6,186 7,282 8,438 9,657 10,942 12,295 13,719 15,217 16,793Planning & Zoning 559 1,152 1,780 2,445 3,147 3,890 4,675 5,503 6,376 7,297 8,268 9,290 10,366 11,499 12,690Engineering 763 1,571 2,428 3,334 4,293 5,306 6,376 7,505 8,697 9,953 11,277 12,671 14,139 15,683 17,308Parks & Rec Fund Tsfr3,224 6,641 10,261 14,092 18,143 22,425 26,947 31,721 36,756 42,066 47,660 53,553 59,756 66,284 73,149Law Enforcement4,881 10,055 15,535 21,334 27,468 33,950 40,797 48,024 55,647 63,685 72,156 81,077 90,468 100,350 110,743Subtotal 11,227 23,128 35,733 49,073 63,181 78,092 93,840 110,464 128,000 146,489 165,972 186,492 208,094 230,824 254,731Single Family Village Variable ExpendituresLegislative 88 182 281 386 497 615 738 869 1,007 1,153 1,306 1,468 1,638 1,816 2,005Executive 627 1,292 1,996 2,742 3,530 4,363 5,243 6,172 7,151 8,184 9,273 10,419 11,626 12,896 14,232Finance 556 1,146 1,770 2,431 3,130 3,869 4,650 5,473 6,342 7,258 8,223 9,240 10,310 11,437 12,621Clerk 888 1,830 2,827 3,882 4,998 6,178 7,424 8,739 10,126 11,589 13,130 14,753 16,462 18,261 20,152Planning & Zoning 671 1,383 2,136 2,934 3,777 4,668 5,610 6,603 7,652 8,757 9,922 11,148 12,440 13,798 15,228Engineering 915 1,886 2,913 4,001 5,151 6,367 7,651 9,007 10,436 11,944 13,532 15,205 16,967 18,820 20,769Parks & Rec Fund Tsfr3,869 7,970 12,313 16,910 21,772 26,910 32,337 38,065 44,108 50,479 57,193 64,264 71,708 79,540 87,778Law Enforcement5,857 12,066 18,642 25,601 32,961 40,740 48,956 57,628 66,777 76,422 86,587 97,292 108,562 120,420 132,892Subtotal 13,473 27,753 42,879 58,887 75,817 93,710 112,609 132,556 153,600 175,786 199,166 223,790 249,712 276,989 305,6773/24/2022BCP Development Fiscal Impact ‐ RS3.22Page 10 BCP Development ‐ Ammon, IdahoFiscal Impact AnalysisImpact on ExpendituresOperational Impact2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037Single Family Variable ExpendituresLegislative 119 246 380 522 672 831 998 1,175 1,362 1,559 1,766 1,984 2,214 2,456 2,710Executive 848 1,747 2,699 3,707 4,773 5,899 7,089 8,345 9,669 11,066 12,538 14,088 15,720 17,437 19,243Finance 752 1,549 2,394 3,287 4,233 5,232 6,287 7,400 8,575 9,814 11,119 12,493 13,941 15,463 17,065Clerk 1,201 2,474 3,822 5,249 6,758 8,353 10,038 11,816 13,691 15,669 17,753 19,948 22,259 24,690 27,247Planning & Zoning 907 1,869 2,888 3,966 5,107 6,312 7,585 8,928 10,346 11,840 13,415 15,073 16,819 18,657 20,589Engineering 1,238 2,550 3,939 5,410 6,965 8,609 10,345 12,178 14,111 16,149 18,297 20,559 22,940 25,446 28,082Parks & Rec Fund Tsfr5,231 10,776 16,648 22,864 29,437 36,384 43,722 51,467 59,637 68,252 77,329 86,890 96,955 107,545 118,684Law Enforcement7,919 16,314 25,205 34,615 44,566 55,084 66,193 77,918 90,288 103,330 117,072 131,547 146,784 162,818 179,681Subtotal 18,216 37,525 57,976 79,621 102,511 126,704 152,256 179,227 207,680 237,678 269,289 302,583 337,632 374,512 413,300Townhomes Variable ExpendituresLegislative 109 225 348 478 615 761 914 1,076 1,247 1,427 1,616 1,816 2,027 2,248 2,481Executive 776 1,599 2,471 3,393 4,368 5,399 6,488 7,637 8,850 10,128 11,475 12,894 14,387 15,959 17,612Finance 688 1,418 2,191 3,009 3,874 4,788 5,754 6,773 7,848 8,982 10,177 11,435 12,759 14,153 15,619Clerk 1,099 2,264 3,498 4,804 6,185 7,645 9,187 10,814 12,531 14,341 16,249 18,257 20,372 22,598 24,938Planning & Zoning 831 1,711 2,643 3,630 4,674 5,777 6,942 8,172 9,469 10,837 12,278 13,796 15,394 17,076 18,844Engineering 1,133 2,334 3,605 4,951 6,375 7,879 9,468 11,146 12,915 14,780 16,746 18,817 20,996 23,290 25,702Parks & Rec Fund Tsfr4,788 9,863 15,238 20,926 26,943 33,301 40,017 47,105 54,583 62,468 70,776 79,526 88,738 98,431 108,626Law Enforcement7,248 14,931 23,069 31,681 40,790 50,416 60,583 71,315 82,636 94,573 107,151 120,399 134,345 149,020 164,454Subtotal 16,672 34,345 53,063 72,873 93,824 115,966 139,353 164,038 190,080 217,535 246,468 276,940 309,019 342,773 378,275Stacked Flat Variable ExpendituresLegislative 43 88 135 186 240 296 356 419 485 555 629 707 789 875 966Executive 302 623 962 1,321 1,701 2,102 2,526 2,973 3,445 3,943 4,467 5,020 5,601 6,213 6,856Finance 268 552 853 1,171 1,508 1,864 2,240 2,637 3,055 3,497 3,962 4,452 4,967 5,510 6,081Clerk 428 881 1,362 1,870 2,408 2,976 3,577 4,210 4,878 5,583 6,326 7,108 7,931 8,797 9,709Planning & Zoning 323 666 1,029 1,413 1,820 2,249 2,703 3,181 3,686 4,219 4,780 5,371 5,993 6,648 7,336Engineering 441 908 1,404 1,928 2,482 3,068 3,686 4,339 5,028 5,754 6,519 7,326 8,174 9,067 10,006Parks & Rec Fund Tsfr1,864 3,840 5,932 8,147 10,489 12,964 15,579 18,339 21,250 24,319 27,554 30,960 34,547 38,320 42,289Law Enforcement2,822 5,813 8,981 12,334 15,880 19,627 23,586 27,764 32,171 36,818 41,715 46,872 52,302 58,015 64,023Subtotal 6,491 13,371 20,658 28,370 36,527 45,147 54,252 63,862 74,000 84,689 95,952 107,815 120,304 133,445 147,266General Commercial Variable ExpendituresLegislative 0 0 0 237 488 754 1,035 1,066 1,098 1,131 1,165 1,200 1,236 1,273 1,311Executive 0 0 0 2,521 5,194 8,025 11,021 11,351 11,692 12,042 12,404 12,776 13,159 13,554 13,961Finance 0 0 0 559 1,152 1,779 2,443 2,517 2,592 2,670 2,750 2,833 2,917 3,005 3,095Clerk 0 0 0 893 1,839 2,841 3,901 4,018 4,139 4,263 4,391 4,523 4,658 4,798 4,942Planning & Zoning 0 0 0 3,297 6,792 10,494 14,412 14,844 15,290 15,748 16,221 16,708 17,209 17,725 18,257Engineering 0 0 0 920 1,895 2,928 4,021 4,141 4,266 4,394 4,525 4,661 4,801 4,945 5,093Law Enforcement0 0 0 12,677 26,115 40,348 55,411 57,073 58,786 60,549 62,366 64,237 66,164 68,149 70,193Subtotal 0 0 0 21,104 43,474 67,168 92,244 95,011 97,862 100,797 103,821 106,936 110,144 113,448 116,8523/24/2022BCP Development Fiscal Impact ‐ RS3.22Page 11 BCP Development ‐ Ammon, IdahoFiscal Impact AnalysisImpact on ExpendituresOperational Impact2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037Total Variable ExpendituresLegislative 433 893 1,379 2,131 2,926 3,768 4,657 5,330 6,038 6,785 7,571 8,398 9,268 10,182 11,143Executive 3,077 6,338 9,792 15,969 22,507 29,424 36,735 41,621 46,767 52,184 57,884 63,879 70,182 76,806 83,763Finance 2,728 5,620 8,684 12,484 16,505 20,757 25,248 29,361 33,698 38,269 43,083 48,153 53,487 59,099 64,998Clerk 4,356 8,974 13,865 19,933 26,354 33,141 40,313 46,880 53,804 61,103 68,790 76,884 85,401 94,361 103,781Planning & Zoning 3,292 6,781 10,477 17,685 25,317 33,391 41,926 47,232 52,819 58,699 64,884 71,387 78,221 85,402 92,943Engineering 4,490 9,249 14,289 20,544 27,161 34,157 41,548 48,316 55,453 62,974 70,897 79,239 88,018 97,251 106,960Parks & Rec Fund Tsfr18,975 39,089 60,392 82,939 106,784 131,985 158,602 186,697 216,335 247,583 280,512 315,193 351,703 390,120 430,525Law Enforcement28,727 59,179 91,431 138,242 187,780 240,166 295,526 339,723 386,305 435,377 487,046 541,423 598,624 658,770 721,986Total Variable Expenditures 66,079 136,122 210,309 309,928 415,335 526,787 644,553 745,158 851,220 962,974 1,080,667 1,204,556 1,334,905 1,471,991 1,616,1003/24/2022BCP Development Fiscal Impact ‐ RS3.22Page 12