Impact Fees ▸ Background Information


Report of Independent Certified Public Accountants and Findings of Agreed-Upon Procedures (1.13 M) PDF
This report is to assist with determining if Impact Fees are being properly assessed and distributed for the period of June 1, 2008 through May 31, 2011.


Mayor's Impact Fee Policy Task Force Committee
The Impact Fee Task Force Committee was charged with reviewing and proposing alternatives or modifications to the City's current Impact Fee policies and model subject to the Mayor's directive that all alternatives and/or modifications meet the following objective: 1) be revenue neutral, in terms of the total Impact Fees collected, or 2) propose a new source of revenue, to the extent total Impact Fees are reduced.


Lincoln Impact Fee Study (1.9 M) PDF
This study, finalized in October 2002, estimates the net capital cost to accommodate new developments, at the City of Lincoln's existing levels of service, for arterial streets, water and wastewater facilities and neighborhood parks and trails.


Advisory Committee Final Report (1.85 M) PDF
In January 2001, the Infrastructure Financing Study Advisory Committee completed this report which contains recommendations for developing an overall strategy for financing infrastructure improvements.


Fiscal Impact Analysis Memorandum (217 K) PDF
This report, finalized in November 2000, illustrates the influence of fiscal trends on the cost of development in the City of Lincoln.
Capital Costs of Growth Memorandum (1.16 M) PDF
This document, from September 2000, is based on accepted methods of impact fee analysis, which take into account not only the cost of new capital facilities needed to accommodate growth, but also the revenues that will be generated by new development over the useful life span of the capital facilities that will be available to help pay for a portion of those growth-related capital costs.
Financial Alternatives Memorandum (1.4 M) PDF
This document, finalized September 2000, is the first report of the Infrastructure Financing Study. It is designed to provide the City of Lincoln with a comprehensive evaluation of how growth-related infrastructure costs are financed including: financing mechanisms, local policy objectives and alternative financing mechanisms.