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HomeMy WebLinkAboutItem B: Funding Strategies for Transportation System Operations, Maintenance, and Preservation ECC UGENE ITY OUNCIL AIS GENDA TEM UMMARY Work Session: Funding Strategies for Transportation System Operations, Maintenance, and Preservation Meeting Date: January 22, 2007 Agenda Item: B Department: Public Works Staff Contact: Kurt Corey www.eugene-or.gov Contact Telephone Number: 682-5241 ISSUE STATEMENT Eugene lacks adequate funding to operate, maintain, and preserve its local transportation system. This lack is manifested in a current backlog of more than $100 million in pavement preservation projects and a projected FY08 operating deficit of nearly $1.5 million for operation and maintenance activities in the Road Fund. This work session provides an opportunity for the council to consider additional or modified funding alternatives in a strategy to provide stable and adequate funding to operate, maintain, and preserve the city’s transportation system. Funding options presented here for consideration include a property tax levy, an increase to the current local motor vehicle fuel tax, a transportation system maintenance fee and a commuter tax. BACKGROUND Previous Council Action and History On September 26, 2005, the council reviewed and discussed the financial status and fund forecast for Eugene’s Road Fund. Based on that discussion, the council directed the City Manager to develop a FY07 Road Fund budget at the current service level and to bring back a proposal for a new revenue funding package which would not only address the projected ongoing operating deficit in street operations and maintenance but would also generate additional revenue to be dedicated to the backlog of unfunded projects in the pavement preservation program. On February 27, 2006, the council reviewed and discussed a number of potential revenue strategies to address unmet transportation system funding needs. At that session, the council directed the City Manager to bring back a proposal for reestablishing the previously repealed transportation system maintenance fee (TSMF) to address not only the projected ongoing operating deficits in Road Fund street operations and maintenance, but also to generate additional revenue to address the remaining annual funding gaps in the pavement and off-street bike path preservation programs. On November 27, 2006, the council considered adoption of an ordinance establishing a transportation system maintenance fee (TSMF) for the purpose of generating revenue to meet the operational, maintenance and preservation needs of the transportation system. At that meeting, the council voted to postpone action on adoption of the proposed ordinance and, instead, directed the City Manager to L:\CMO\2007 Council Agendas\M070122\S070122B.doc schedule this work session to consider additions or alterations to the proposed funding strategy, including a TSMF, a gas tax, a bond levy and a commuter tax. The council’s direction to consider a TSMF is the result of a process that began in 2001 when the Citizen’s Subcommittee on Transportation System Funding presented its recommendation that the council implement a transportation funding package consisting of a combination local motor vehicle fuel tax and transportation system maintenance fee for the purpose of generating an additional $9 million annually to address the City’s critical transportation system funding needs. A copy of that subcommittee report and final recommendation is included here as Attachment D. Subsequently, the council in December 2002 approved an ordinance establishing a TSMF. In September 2003, the council voted to repeal the TSMF ordinance, citing concerns about the impact on local businesses and the hope for collaborative solutions with partner agencies, including Lane County. In January 2003, the council approved a related transportation revenue measure, a 3-cent-per-gallon local motor vehicle fuel tax. A 2-cent increase to the motor vehicle fuel tax was approved in January 2005, along with a sunset provision that would cause the tax to revert to 3 cents-per-gallon on February 29, 2008. The council added the sunset provision in the third year of the increase, citing the hope that three years would allow sufficient time to complete a comprehensive review of available funding options in the effort to develop a more permanent funding strategy for transportation system needs. Alternative Funding Options In an effort to provide a diversified and adaptable funding strategy for addressing the city’s highest- priority transportation system service needs, the council could consider the implementation of one or more alternative funding options, including but not limited to the ones discussed below. Property Tax Funding Options Attachment A provides a comparison and contrast of two potential sources of property tax funding for pavement preservations projects: General Obligation Bonds (GO Bonds) and a 10-year Capital Local Option Levy. Additionally, Attachment B provides a more complete overview of these two funding options. For the reasons articulated in Attachment A, staff recommends the use of a capital local option levy over a GO bond as the preferred property tax funding mechanism, should the council decide to include a property tax component in a pavement preservation funding package. Proceeds from these funding options could be used for both pavement overlay and reconstruction projects. However, staff is recommending, should the council move forward with a property tax funding option, that the proceeds be directed to reconstruction projects, since the council has other pavement preservation funding sources for overlay projects (e.g., the 5-cent gas tax and the reimbursement component of transportation SDCs). Increase in Motor Vehicle Fuel Tax The council could consider raising the motor vehicle fuel tax (gas tax) from the current 5 cents-per-gallon to 8 cents-per-gallon and earmarking the revenue generated from the additional 3 cents to Road Fund operations and maintenance activities (about $2 million per year). To ensure continuation of a reliable tax revenue stream at that level, staff recommends that the council repeal the sunset provision enacted in 2005, which would otherwise cause the tax to revert to the 3-cent level as of February 29, 2008. L:\CMO\2007 Council Agendas\M070122\S070122B.doc Transportation System Maintenance Fee (TSMF) On November 22, 2006, the council postponed scheduled action on the adoption of a TSMF. Therefore, the council could choose to adopt either that proposed ordinance or a revised version. Depending on the nature of the revisions made, an additional public hearing may be required prior to taking final action on an ordinance. Should the council adopt an ordinance increasing the motor vehicle fuel tax and dedicating the additional revenue to Road Fund operations, as previously discussed, the council could also consider modifying the proposed TSMF ordinance to eliminate the “flat base rate” component (estimated at $1.87 per month per account for FY08) which was intended to generate $1.5 million in FY08 to address the projected Road Fund operating shortfall. Proceeds generated from the remaining “variable trip-rate” component would then be used for capital pavement preservation projects. Commuter Tax Another potential transportation funding option for which council requested additional information was a commuter tax. This is a tax or fee based upon persons who work but do not live in a jurisdiction. Attachment C provides a more complete overview of this funding option. Due to unresolved questions regarding the City’s legal authority to establish such a fee, staff at this time has no recommendation to offer regarding this potential funding option. RELATED COUNCIL GOALS AND POLICIES The council’s Vision and Goals Statement with respect to Fair, Stable and Adequate Financial Resources reaffirms commitment to “a local government whose ongoing financial resources are based on a fair and equitable system of taxation and other revenue sources and are adequate to maintain and deliver municipal services.” In previous years, the council has identified specific work plan items to “identify and implement funding sources (including possible reallocation of existing sources) for operation, maintenance and preservation of the transportation system.” Additionally, the City’s Financial Management Goals and Policy, A.4, states that the City’s municipal service priority Level 2 (second only to the preservation of the public safety system) is to “maintain and replace the City’s fixed assets, which includes… infrastructure…so as to optimize their life.” There are also several financial policies related to the use of specific revenue sources. Policy C.4 states that the City will secure a dedicated revenue source to fund general capital projects to the extent possible. Policy D.3 states that the use of GO bonds will be limited to major capital construction or improvements in support of general municipal services. The council also has several financial policies stating that, to the extent possible, non-recurring resources, such as a temporary property tax levy, should be used for non-recurring expenses, such as capital projects. COUNCIL OPTIONS The funding alternatives and strategies contemplated here are intended to help achieve greater long-term financial stability for the operations, maintenance and preservation of the city’s transportation service system and are summarized as follows: Option 1: The council could choose to take no action at this time with regard to the need for additional funding for transportation system OM&P, with the result that the Road Fund L:\CMO\2007 Council Agendas\M070122\S070122B.doc will incur significant annual operating deficits and eventually sustain significant service cuts, and the backlog of needed road repairs will rapidly continue to grow. Option 2: The council could direct the City Manager to conduct a public hearing on February 20, 2007, on a proposed amendment to Ordinance No. 20278, increasing the Business License Tax on Motor Vehicle Fuel Dealers by 3 cents to the 8-cent level and repealing the sunset provision on the 2-cent fuel tax increase enacted in 2005, with the intent that the proceeds from the additional 3 cents be dedicated to funding Road Fund operations and maintenance activities. Option 3: The council could direct the City Manager to bring back a resolution directing that a measure be placed on the November 2008 ballot asking voters to authorize property tax levy (bond or capital local option levy) for the purpose of providing funding for pavement reconstruction capital projects. Option 4: The council could adopt the proposed TSMF ordinance, in its current proposed form or with modifications, in order to generate annual revenue to fund pavement preservation capital projects. Option 5: The council could direct the City Manager to bring back for further council consideration additional information regarding an ordinance establishing a commuter tax. Option 6: The council could direct the City Manager to do any combination or variation of the above options. CITY MANAGER’S RECOMMENDATION The City Manager recommends that the council take action to approve a combination of options 2, 3 (in the form of a capital local option levy) and 4 in order provide a diversified and adaptable funding strategy for addressing the city’s highest-priority transportation system service needs now and into the future. Increasing the local motor vehicle fuel tax by 3 cents to the 8-cent level would provide an additional $2 million annually to address the projected ongoing operating deficits in the Road Fund operations and maintenance activities. While the projected operating deficit is $1.5 million for FY08, that annual deficit is projected to exceed $2 million by FY10. Voter authorization for a capital local option levy in combination with a TSMF would provide the council with a flexible funding strategy by which to size the revenue target in any one year or for a period of years, in order to provide sufficient ongoing capital funding to reduce the pavement preservation backlog. SUGGESTED MOTIONS 1) Move to direct the City Manager to conduct a public hearing on February 20, 2007, on a proposed amendment to Ordinance No. 20278, increasing the Business License Tax on Motor Vehicle Fuel Dealers by 3 cents to the 8-cent level and repealing the sunset provision on the 2-cent fuel tax increase enacted in 2005, with the intention that the proceeds from the additional 3 cents be dedicated to Road Fund operations and maintenance activities. L:\CMO\2007 Council Agendas\M070122\S070122B.doc 2) Move to direct the City Manager to bring back a resolution directing that a measure be placed on the November 2008 ballot asking voters to authorize a capital local option levy for the purpose of providing funding for pavement reconstruction capital projects. 3) Move to direct the City Manager to bring back a revised TSMF ordinance with modifications to eliminate the flat base rate component, for the purpose of generating annual revenue to fund pavement preservation capital projects. ATTACHMENTS A. Staff Memo: Property Tax Funding for Pavement Preservation Projects B. Overview of Property Tax Options - General Obligation Bonds and Capital Local Option Levy C. Overview of Commuter Tax D. Budget Committee Citizen Subcommittee “Interim Report on Transportation System Funding” and “Final Recommendation on Transportation Funding Issues” from 2001 FOR MORE INFORMATION Staff Contact: Kurt Corey Telephone: 682-5241 Staff E-Mail: kurt.a.corey@ci.eugene.or.us L:\CMO\2007 Council Agendas\M070122\S070122B.doc ATTACHMENT A Central Services Finance Division Financial Analysis City of Eugene th 100 West 10 Ave, Suite 400 M Eugene, Oregon 97401 EMORANDUM (541) 682-5589 (541) 682-5802 FAX www.eugene-or.gov Date: January 12, 2007 To: Mayor and City Council From: Sue Cutsogeorge, Financial Analysis Manager, 682-5589 Subject : Property Tax Funding for Pavement Preservation Projects There are two potential sources of property tax funding for pavement preservation projects: General Obligation Bonds (GO Bonds) and a 10-year capital local option levy. The templates prepared for the Budget Committee Subcommittee discussion on funding options were updated for the GO Bonds and the Capital Local Option Levy. Those are included in the packet as Attachment B. Briefly, the main differences between GO Bonds and a capital local option levy are: (1) using bonds requires borrowing money, with all the associated costs, while a capital local option levy is a pay-as-you- go funding approach; and (2) the local option levy would fall within the Measure 5 tax rate cap, and GO Bonds would not. If the council desires to include a property tax component in a pavement preservation funding package, staff recommends that a capital local option levy would be the preferred property tax-based funding mechanism for this purpose. The character of the pavement preservation projects that would be funded with either of these two property tax options are such that new projects would be initiated annually over a multi-year period. By contrast, GO Bonds are most advantageous for projects that require a large sum of money at the beginning of a major capital project, such as construction of a new fire station. Because GO Bonds are actually a form of borrowing money, the City would have to pay debt issuance costs estimated at about $250,000 for a $10 million bond measure. In addition, the City would have to pay interest costs on the borrowing, estimated at about $5 million for a $10 million, 15-year bond issue. Issuance of GO Bonds would be counted against the City’s debt policy limit of 1% of real market value. Given that the City is working on a City Hall project with a competing need for GO Bonding, there would probably not be sufficient room under the debt policy cap to accommodate both projects in the next few years. By contrast, a local option levy for capital purposes would provide new revenues each year that would approximately match the pavement preservation expenditures that would be expected to occur in that year. The staff effort and cost for implementing a local option levy are significantly less than the effort and cost for a GO Bond. No interest would be paid on a local option levy. A local option levy would count against the Measure 5 tax rate cap of $10 per $1000 of real market value for any general government taxes. In FY07, the general government tax rate was $9.14 per $1000, and is projected to go 1 down in FY08 when the youth levy expires and the library levy is reduced by half. The rate is expected to go down again in FY11 when the urban renewal special levy to pay for the library bonds is eliminated. There appears to be sufficient room under the cap to accommodate a capital local option levy with an average tax rate of $0.75 per $1000 of real market value, leaving some room for property value fluctuations during the levy term. This tax rate would generate capital spending of about $10 million per year. Any room under the cap is shared between the City, County and Urban Renewal Agency, so there would be less room for the City’s governmental partners or for the City to contemplate other local option levy funding during the term of the pavement preservation capital local option levy. Should council decide to include a property tax component in a pavement preservation funding package, staff would recommend a capital local option levy over a GO bond as the preferred property tax funding mechanism because a) the local option levy could provide sufficient funding under the Measure 5 tax rate cap without incurring debt or using limited GO bonding capacity, and b) the local option levy is a less expensive method than GO bonds for providing funding for pavement preservation projects. 2 ATTACHMENT B Transportation System Funding Overview of Property Tax Options General Obligation Bonds Brief Description General Obligation (GO) bonds are a borrowing or issuance of debt, the repayment of A@ of Funding which is backed by a property tax levied upon all taxable property in the City. GO Option bonds must be approved by the voters. Precedence General Obligation bonded debt is used extensively by local governments across the (prior Council United States for a variety of purposes. The City currently has outstanding GO bonds history, other issued for parks and open space projects, the airport expansion project and several jurisdictions public safety facility projects. The City last issued GO bonds for transportation projects = in 1974, with the issuance of $3.3 million of Street and Sewer Project bonds. Examples practice, etc.) of Oregon cities that have used GO bonds for transportation projects are the City of Salem, City of Lake Oswego and the City of Corvallis. Calculation Base The amount of a property tax levy for GO bonds depends on the annual payments on and Typical the bonds. The levy calculation would be done annually during the budget process and Ratesit would take into account discounts and delinquencies in property tax payments, interest earnings on fund balances, and an Unappropriated Ending Fund Balance to cover any debt payments due during July through November. The rate would be based on the total levy amount divided by the total taxable assessed value for real and personal property in the City. Individual taxpayers would pay the tax rate times their individual assessed value. Estimated For each $10 million of pavement preservation projects funded with 15-year GO bonds, Revenue Yield, the City would need to levy an average of $1 million per year. The cost would average Administration/ approximately $.07 per $1000 of assessed value over the 15 year period, or about $12 Enforcement per year for the average taxpayer ($180 total over 15 years). Costs Property tax levies for GO bonds are exempt from the $10 per $1000 of real market value tax rate cap for all general governments under Measure 5. Property tax collections are administered by the County. They prepare the tax bills, collect the funds, and remit the appropriate amount to the City on a regular basis. Enforcement is done by both the County and the City in the foreclosure process. Legal Authority New or additional property taxes must be approved by a majority of the people voting and Restrictions in an election in November of an even-numbered year. In any other election, there must on Usealso be at least a 50% turnout of voters (the double-majority requirement). GO bonds may only be used for capital construction and capital improvements but A@A@ not for maintenance and repairs, the need for which could be reasonably anticipated. A@ The definition of maintenance and repairs includes an exception for street and highway A construction, overlay and reconstruction. @ 1 General Obligation Bonds Incidence (who The tax is paid by all property owners within City limits. Property owners include pays?)business and residences. Businesses may choose to pass the tax on to their customers. In Eugene, approximately 69% of the taxable assessed value in FY07 is for residential property and 31% is for non-residential property. The actual taxes paid may differ from these percentages, however, due to Measure 5 tax rate compression. Fairness/Equity The property tax is a proportional tax on the value of real and personal property for both Issuesbusinesses and residences. It does not take into account the ability of the taxpayer to pay the tax. There are numerous exemptions from the property tax designed to promote a variety of policy goals, including some designed to lessen the impact on non-profit organizations and low-income owners and tenants. Bond financing is a way to more closely match the users of a capital project with those that must pay for the project. Property taxes are paid only by property owners within the City limits. Any users of the bond-financed assets that live outside the City do not pay for a share of the use of that asset. Assessment of This funding source would generate a lump-sum, which would be spent over a period of Financial several years on various projects. Stability and Political The property tax is understandable to the voters (as opposed to a new form of user fee Feasibilityor tax), making it politically feasible from that standpoint. GO bond proposals have had mixed success in the Eugene area in recent years. There have been six GO bond proposals on the ballot from Eugene since 1998, and three of those have passed (parks, recreation and open space and fire projects). Council members have expressed dissatisfaction with heavy reliance on property taxes in various forums in past years. Potential This tax would increase the cost of owning a home or business, and potentially increase Economic the cost of leasing or renting a home or business, if the property owner passes on the tax Impactsincrease. Consistency with Council has two financial policies around capital funding and debt issuance, both of Council Goals which are consistent with the use of GO bonds for funding transportation projects. and PoliciesPolicy C.4 states that the City will secure a dedicated revenue source to fund general capital projects to the extent possible. Policy D.3 states that the use of GO bonds will be limited to major capital construction or improvements in support of general muni- cipal services. The City also has debt policies that limit net direct debt, such as GO bonds, to 1% of the real market value of property within the City. Other A number of Oregon cities have used GO bonds to pay for transportation projects in the Jurisdiction recent past. The City of Salem secured voter approval for GO bonds for a variety of Experiencestransportation projects in the past, but the last successful measure was in 1995. Since then, Salem went to the voters in 2000 with a $45.8 million GO bond measure for transportation improvements and that measure was defeated. They are contemplating a $60 million transportation bond measure in 2008. There was one Oregon GO bond measure on the November 2006 ballot for Polk County road repair and improvement projects. The measure was for $20 million, and it was successful. 2 Capital Local Option Levy Brief Description A local option levy is a temporary property tax that is levied on all taxable property of Funding within the City limits. A local option levy does not create debt and is not a “bond.” OptionThe City could impose a capital local option levy for up to 10 years, or for other purposes for a maximum of five years. Precedence Temporary property tax levies are used extensively by local governments across the (prior Council United States. The City has used local option levies to pay for library and recreation history, other services. The City has not proposed any capital local option levies in the past. Other jurisdictions Oregon jurisdictions occasionally use capital local option levies, mainly for public = practice, etc.)safety facility projects. Calculation Base The amount of a local option levy depends on the desired level of spending for the and Typical program to be funded with the levy. The levy calculation will take into account Ratesdiscounts and delinquencies in property tax payments, interest earnings on fund balances, and a provision for a two-month Unappropriated Ending Fund Balance, if applicable. The rate will be based on the total levy amount divided by the total taxable assessed value for real and personal property in the City. Individual taxpayers will pay the tax rate times their individual assessed value. There are two ways to structure a local option levy. Under a tax rate levy, the City would impose a pre-determined tax rate each year of the levy and receive whatever amount of revenue that was generated by the assessed value within the City each year. Under a uniform amount levy, the City would impose the same amount of revenue to be generated each year over the term of the levy. The tax rate would change from year to year, based on the amount of total assessed value in the City. Estimated To fund $10 million of pavement preservation capital projects with a 10-year capital Revenue Yield, local option levy (or about $1.1 million per year, after discounts and delinquencies), the Administration/ City would need to levy an average of approximately $0.07 per $1000 of assessed value Enforcement in each year of the 10-year period. This would cost an average of $12 per year for the Costsaverage taxpayer over the 10-year period ($120 total over ten years). Local option levies are subject to the $10 per $1000 of real market value tax rate cap for all general governments under Measure 5. Under Measure 50, local option levies are the first to be reduced in the event of tax rate compression. This means that if the com- bined total tax levy for the overlapping general governments exceeds the Measure 5 cap, any local option levies would be proportionally reduced until the tax rate limit is satisfied. In FY07, the general government tax rate was $9.14 per $1000, and is projected to go down in FY08 when the youth levy expires and the library levy is reduced by half. The rate is expected to go down again in FY11 when the urban renewal special levy to pay for the library bonds is eliminated. Property tax collections are administered by the County. They prepare the tax bills, collect the funds, and remit the appropriate amount to the City on a regular basis. Enforcement is done by both the County and the City in the foreclosure process. 3 Capital Local Option Levy Legal Authority New or additional property taxes must be approved by a majority of the people voting and Restrictions in an election in November of an even-numbered year. In any other election, there must on Usealso be at least a 50% turnout of voters (the double-majority requirement). Voters may approve a 10-year capital local option levy at one election, without requiring any renewals over the 10-year period. A 10-year capital local option levy can only be used for capital purposes, which are specifically defined in the statutes. For pavement preservation, the proceeds from a capital local option levy could be used for street construction, overlays and reconstruction, as allowed by the specific language of the ballot measure. The projects funded with a capital levy must have an average useful life of at least the term of the levy (i.e., projects with an average useful life of at least 10 years for a 10- year capital levy). Proceeds could be spent over a longer period than the levy—for example, levied over a 10-year period but spent over 15 years. Incidence (who The tax is paid by all property owners within City limits. Property owners include pays?)business and residences. Businesses may choose to pass the tax on to their customers. In Eugene, approximately 69% of the taxable assessed value in FY07 is for residential property and 31% is for non-residential property. The actual taxes paid may differ from these percentages, however, due to Measure 5 tax rate compression. Fairness/Equity The property tax is a proportional tax on the value of real and personal property for both Issuesbusinesses and residences. It does not take into account the ability of the taxpayer to pay the tax. There are numerous exemptions from the property tax designed to promote a variety of policy goals, including some designed to lessen the impact on non-profit organizations and low-income owners and tenants. Projects with a useful life of more than 10 years would be paid for by those taxpayers who live in the City only during the 10 year life of the levy, and those citizens that use the facilities beyond the 10 year life of the levy would receive those services without paying for them. Property taxes are paid only by property owners within the City limits. Any users of the property tax-financed assets that live outside the City do not pay for a share of the use of that asset. 4 Capital Local Option Levy Assessment of This tax would generate capital funding on a pay-as-you-go basis. The level of A@ Financial revenue generated would be static during the term of the levy (under a uniform amount Stability and levy) or could increase or decrease each year depending on the change in assessed value Political of the City (under a tax rate levy). Feasibility The property tax is an understandable and familiar funding mechanism to the voters (as opposed to a new form of user fee or taxes), making it politically feasible from that standpoint. The City’s local option levy proposals have been successful in recent years. There have been five City of Eugene local option levy proposals on the ballot from Eugene or Lane County since 1998, and all of those have been successful. Council members have expressed dissatisfaction with heavy reliance on limited term property tax levies to fund on-going services in recent years. As a result, the youth levy was not renewed when it expired in FY07, and the library levy was cut in half, with plans to not renew it when the levy expires in FY11. A capital local option levy to fund pavement preservation backlog would be different than a shorter-term local option levy to fund on-going services, however. A capital local option levy would be an appropriate funding mechanism for those capital projects, according to the City’s financial policies. Potential This tax would increase the cost of owning a home or business, and potentially increase Economic the cost of leasing or renting a home or business, if the property owner passes on the tax Impactsincrease. Consistency with Council has several financial policies stating that, to the extent possible, non-recurring Council Goals resources, such as a temporary property tax levy, should be used for non-recurring and Policiesexpenses, such as capital projects. Use of a capital local option levy to pay for a backlog of pavement preservation projects would be consistent with that policy. Other There is no comprehensive database of statistics on which jurisdictions use local option Jurisdiction levies or for what purposes. Fire districts seem to be the most frequent users of capital Experienceslocal option levies. On the November 2006 ballot, the Colton Fire District had a 10- year capital local option levy on the ballot for a rate of $1.25/$1000 of assessed value. The City of Cornelius also had a 10-year levy for police and fire equipment on the ballot, with a tax rate of $0.46/$1000 of assessed value. Both measures failed. 5 ATTACHMENT C Transportation System Funding Overview of Commuter Tax Commuter Tax A commuter tax or fee is designed to generate revenue based on persons who work in a Brief jurisdiction, but who do not live in that jurisdiction. The tax or fee could be levied on an Description of employer based on the number of employees who live outside the City or the payroll Funding Option generated by those employees, or it could be a personal income tax on those employees. A commuter tax is typically imposed in conjunction with a parallel tax on residents at the same or a different rate. In this case only the tax elements that apply to nonresident workers actually make up the commuter tax. Precedence A commuter tax has never been implemented by the City of Eugene. Staff is unaware of (prior Council any other jurisdiction in Oregon that has implemented a commuter tax. There are a history, other number of cities and counties in other states that levy a commuter tax using one or jurisdictions another of the methods described here, typically in conjunction with a parallel tax on = practice, etc.)residents. The following are methods that have been used to impose a commuter tax by other Calculation Base jurisdictions, together with rough estimates of the calculation base for in Eugene. and Typical 1.A tax levied on each employer for that portion of total payroll paid within the Rates jurisdiction that is paid to non-resident workers. Annual total payroll for all workers is about $3 billion, while payroll for non-resident workers only is initially estimated to be around $1.5 billion. 2.A tax levied on that portion of a non-resident individual’s taxable income that is earned within the jurisdiction. Annual taxable personal income earned in Eugene by non-residents may be in the neighborhood of $1 billion, while total taxable income earned in Eugene by all workers may be $2 billion. 3.A business privilege fee levied on employers on a per capita basis for each non- resident worker employed within the jurisdiction. About 40,000 jobs are held by non-residents, out of a total of close to 80,000 jobs within Eugene. Jurisdictions with commuter taxes in the form of business privilege fees generally charge from $25 up to $50 per worker per year. Among jurisdictions with commuter taxes on payroll or personal income, the tax rates range from 0.25% to over 2%. The numbers provided here are initial, rough estimates based upon information available from the Oregon Employment Division. Example rates are drawn from a preliminary review of readily available information on existing commuter taxes. There are many outstanding questions and additional research and analysis will be necessary. 1 Commuter Tax Estimated Rough estimates of gross revenue yields for the City of Eugene may be as follows for Revenue Yield, each method applied to non-residents only. If parallel taxes were applied to residents Administration/along with the commuter tax the revenue would be approximately doubled. Enforcement 1.Approximately $3.8 million per 0.25% tax rate applied to non-resident payroll. Costs 2.Approximately $2.5 million per 0.25% tax rate on non-resident personal income. 3.Approximately $1 million for each $25 annual per capita non-resident business license fee imposed. Administration and enforcement mechanisms and costs are as yet undetermined and will vary for each method. Currently the State of Oregon Department of Revenue (DOR) collects a payroll tax on behalf of Lane Transit District, at a cost to LTD of about $300,000 per year. However the LTD payroll tax is not based upon place of residence of the workers, and furthermore is governed by state statutes specific to transit districts. State statutes require the DOR to collect the tax on behalf of LTD. In recent years the DOR collected an income tax for Multnomah County under existing statutes permitting such an arrangement, but the tax was based upon total taxable income of the taxpayer, rather than where a portion of personal income was earned. It is an open question as to whether the DOR would administer and collect a payroll or personal income commuter tax on behalf of the City. The City would most likely have to administer and enforce a business privilege fee itself, probably requiring the addition of up to several FTE. It may be reasonable to assume that, depending on the method used, administration and enforcement of a commuter tax would cost the City something in the range of $300,000 to $500,000 a year. Legal Authority The City Attorney is reviewing the City’s legal authority to establish a tax or fee solely on and Restrictions non-residents and restrictions, if any, on the use of proceeds from a commuter tax. on Use Incidence (who This depends on the method used for a commuter tax. pays?) 1.Employers located in Eugene who employ non-resident workers would be liable for the employer payroll tax or per capita business license fee. 2.Individuals who live outside but who earn income within the City would be liable for a non-resident personal income tax. Fairness/Equity A commuter tax is based on the idea that non-residents who work in the City should be Issuestaxed so they contribute a share of tax revenue towards the cost of services from which they benefit. Using this as a basis, potential equity issues are as follows. 1.Employers within the City are already subject to property taxes, unless exempt by state law, and also generally pay the City’s fuel taxes. A commuter payroll tax or a per capita business license fee would also be paid by employers and would in all likelihood not be passed on exclusively to non-resident workers. 2.An income tax on non-residents would directly tax workers who commute to Eugene and who do not pay Eugene property taxes. These workers do pay City motor vehicle fuel taxes to the extent that they buy their gas within the City limits. If the revenue helps fund services that benefit commuters, then this method is more likely to advance fairness or equity than the other methods. 2 The commuter tax would be an ongoing revenue source, fluctuating from year to year to Assessment of the extent that there are swings in the number of non-resident workers or their personal Financial income earned within the City. In times of a general economic slowdown, revenue would Stability and drop, then rise again in a recovery. Long-term changes in the distribution of metropolitan Political area urban development, business location decisions and City annexation practices would Feasibility affect the growth in revenue from a commuter tax. Political feasibility of a commuter tax is difficult to judge since it is a new idea in Oregon. Implementation of a payroll tax or per capita business license fee would be of concern to Eugene employers. A non-resident income tax would potentially be of concern to unincorporated Lane County, Springfield, Junction City and other area cities, since residents of those jurisdictions would be subject to a City of Eugene tax. Eugene residents who work outside the City might be concerned that they would potentially be subject to a commuter tax implemented by another jurisdiction if this type of tax were to come into widespread use in Oregon. Any commuter tax ordinance could be subject to a referendum petition to require a vote, although the people subject to a non-resident income tax would not be able to refer the ordinance. Potential positive economic effects could offset potential negative economic effects. An Potential example of a possible positive effect is that the revenue from the commuter tax could go Economic to sustain important services and essential infrastructure and facilities within the City of Impacts Eugene that help maintain livability and a healthy business environment and so preserve jobs. On the other hand, a payroll tax or per capita business license fee would increase the cost of doing business within Eugene, possibly having a negative effect on business location decision. A non-resident income tax would decrease non-resident workers’ disposable income, some of which is spent in Eugene. A commuter tax would provide ongoing revenue to help fund ongoing City services, Consistency with consistent with City policy and would serve to further diversify revenue sources. Council Goals and Policies Other A number of jurisdictions across the nation impose a commuter tax or fee, typically in Jurisdiction conjunction with a parallel tax on residents. These include Philadelphia, Los Angeles, San ExperiencesFrancisco, Chicago, Kansas City, Pittsburgh and others. New York City had a commuter tax until 1999 and is now considering re-establishing it. Washington D.C. has asked Congress to permit collection of a commuter tax. Seattle has recently adopted a commuter tax in the form of a per-capita business fee of $25 on non-resident workers, with a parallel per capita tax on resident workers, to be collected starting in July, 2007. 3 CentralServices Finance & Court Services Budget Office City of Eugene 860 West Park Street, Suite 300 M Eugene, Oregon 97401 (541) 682-5021 (541) 682-5802 FAX www.ci.eugene.or.us September 19, 2001 Date: MayorTorreyand Members of the City Council To: The Citizen Members of the Eugene Budget Committee From: Final Recommendation on Transportation Funding Issues Subject: On July 11, 2001, we submitted to you our interim conclusions and report on the City?s transportation system funding issues (?Transportation System Funding Interim Report?, dated June 2001). At that time, we shared with you our conclusion that significant additional funding from one or more new, City- controlled revenue source is neededin the near future if Eugene is to preserveour investment in transportation system infrastructure. We also communicated to you a number of other interim conclusions, based on our study and discussions, as follows: In the face of projected O&M funding shortfalls and service reductions beginning in FY03, C ensuring adequate funding for the of the City?s operation and maintenance activities transportation system is absolutely essential. The most important capital funding needs to be addressed are in the backlog of preservation C , with estimated annual funding needs of $8.5 million work on roads and off-street bike paths for roads and $425,000 for off-street bike paths. Providing adequate funding for is critical to prevent ongoing annual preservation activity C preservation backlogs from accumulatingin the future. The subcommittee?s current consensus is that, in order to accomplish these priority objectives, C the appropriate . level of new revenue needed is $9 million annually The two funding measures which most closely conform to the subcommittee?s guiding principles C while also generating sufficient revenue to address the priority objectives are: the, with a projected annual yield of $7.7 million; Transportation Utility Fee C a small, with a projected annual yield of $1.3 local motor vehicle fuel tax C million. We strongly support and encourage cooperative efforts with the City ofSpringfield for the C regional implementation of any new revenue source for transportation funding. Finally, we suggested that, prior to issuing our final recommendation to the Council, an independent for the purpose of issuing a report based on a critical review be conducted by an external consultant examination of the pavement condition analysis and preservation backlog estimates which were integral to our study and conclusions. That study was undertaken for the purpose of obtaining an independent, expert opinion as to the accuracy of the pavement managementsystem, and specifically the preservation backlog analysis, as a reliable indicator and measure of the transportation system funding problems facing Eugene. The results of that study, conducted by A. M. ?Bud? Furber of Pavement Services, Inc., do confirm the reliability of the City?s pavement condition analysis, as well as the essential finding of the City?s analysis--namely, that an annual budget for preservation work of $8.5 million will significantly reduce the backlog of preservation work over the next ten years. The analysis also predicts that, without additional funding, the 2001 preservation work backlog of $67 million will grow to nearly $232 million by 2011. An annual budget of $8.5 million to address the backlog is predicted to reduce the 2011 backlog to approximately $40 million, achieving a net avoided cost of $107 million compared to the no-funding scenario. A second study was also commissioned for the purpose of obtaining an independent opinion as to the efficiency and effectiveness of the City?s transportation systemoperation and maintenance (O&M) services. The essential finding of that report, prepared by John Ostrowski Management Consultant, is that the operation and maintenance services provided through City road funds are generally efficient when compared to other cities. In fact, without adjustments of the survey data, the consultant found that Eugene has the lowest costs in three of the nine categories of services among surveyed cities. Comparisons of the raw data for total cost-per-mileand the total cost-per-capita place Eugene in the middle of the surveyed cities. With adjustments to make engineering and administrative charges more comparable with other cities? reporting practices, Eugene has the lowest costs in both cost-per-mile and cost-per-capita for Road Fund operations. It is our belief that the two consultant reports have satisfactorily addressed the concerns which prompted the recommendation for reviews of certain issues by external consultants. Based on the additional assurance provided by these two reports, we are now prepared to offer our final recommendation to Council for funding Eugene?s unmet transportation needs, as follows: We, the citizen members of the Eugene Budget Committee, recommend that Council implementa transportation funding package consisting of a combination local motor vehicle fuel tax and transportationutility fee, collaborating with the City of Springfield on the motor vehicle fuel tax, for the purpose of generating an additional $9 million (FY02dollars) each year to address the City?s transportation system funding needs. We furtherrecommend the use of the Institute of Transportation Engineers (ITE) Trip Generation manual as the basis for the transportation utility fee. Additionally, we encourage and support a public education and outreach effort, coordinated with our regional partners, to increase the public?s knowledge of the physical and financial requirements needed to maintain the city?s transportation system in its current condition. We would be pleased to respond to questions or comments about our work and conclusions when we meet with you in work session on October 17, 2001. Transportation System Funding Interim Report Eugene Budget Committee Citizen Subcommittee June 2001 Budget Committee Citizen Members Howard Bonnett Eric Forrest Paul Holbo Jack Lucier Eleanor Mulder, Chair Bruce Mulligan Jennifer Solomon Craig Wanichek, Vice-Chair CentralServices Finance & Court Services Budget Office City of Eugene 860 West Park, Suite 300 Eugene, Oregon 97401 (541) 682-5021 (541) 682-5802 FAX www.ci.eugene.or.us June 2001 The Honorable James D. Torrey, Mayor Members of the City Council We, the Citizen Members of the Eugene Budget Committee hereby submit to you our interim report regarding the City?s transportation system funding issues. Our study was undertaken at the direction of the Eugene City Council, based on the charge given July 26, 2000. Respectfully submitted, Eleanor Mulder, Chair Craig Wanichek, Vice-Chair Howard Bonnett Eric Forrest Paul Holbo Jack Lucier Bruce Mulligan Jennifer Solomon Table of Contents Page(s) Executive Summary......................................................... 1-2 Subcommittee Interim Conclusions................................................2 Summary of Subcommittee Process.............................................. 3 Summary of Staff-Produced Information Regarding Transportation System Needs.........3-9 Intergovernmental Partnership Efforts...........................................9-11 Subcommittee Discussion - Transportation Needs Prioritization.....................11-13 Subcommittee Discussion - Transportation Funding Alternatives....................14-20 APPENDICES Appendix A - Glossary of Transportation System Terminology...............A1-A3 Appendix B - Summary of Transportation Service System Needs.............B1-B3 Appendix C - Street Age Map............................................C1 Appendix D - Transportation Service System Forecast, March 2001..............D1 Appendix E - Preservation Project Maps.................................E1-E4 Appendix F - Subcommittee Member Survey Results........................F1-F2 Appendix G - Council Goals and Policies Related to Transportation Funding....G1-G6 Appendix H - Funding Alternatives for Transportation System Needs..........H1-H3 Appendix I -Templates for Individual Funding Options Explored..............I1-I18 Appendix J - Transportation Financial Forecast with New Funding................J1 Appendix K - Summary of Oregon Local Motor Vehicle Fuel Taxes..............K1 Appendix L - Summary of Oregon Transportation Utility Fees..................L1 Appendix M - Minutes from Transportation Subcommittee Meetings.............M1 i EXECUTIVE SUMMARY Eugene?s transportation system consists of local city streets and sidewalks, city collector and arterial streets and sidewalks, county and state highways,off-street bike paths, street and intersection lighting (signals and street lighting) and other supporting amenities designed to make the system both functional and compatible with neighborhoods. The Road Fund, which accounts for the planning, operation, maintenance and capital rehabilitation of the City?s portion of Eugene?s transportation system, lacks sufficient resources adequate to maintain the existing level of street transportation services or to prevent street surfaces from further deterioration. The fund?s financial difficulties are primarily due to decreasing revenues in the face of growing system service needs. Since 1996, county road fund transfers to Eugene?s Road Fund have decreased by 54%. During the same period, state gas tax receipts have fallen behind population growth in Eugene. As the Road Fund faces increasingly severe resource constraints, less critical operating activities have been reduced to shift funding to ongoing street operation and maintenance, creating a backlog of major street rehabilitation and reconstruction needs currently estimated at $53 million. Additionally, there is little or no funding available to respond to needs related to other components of the transportation system, such as the sidewalk system, off-street bicycle system, street lighting, traffic calming, nodal development and selective utility undergrounding,all of which are necessary not only to meet the expectations of the community but also to accomplish the goals of TransPlan, the comprehensive metropolitan area transportation plan. In July 2000, the City Council directedthe Budget Committee CitizenSubcommittee to study Eugene?s transportationfunding issues, including a review of City receipts from the county road fund, and to report back findings and recommendations to the Council. The subcommittee met a total of eight times between September 2000 and May 2001 in a series of public meetings, studying Eugene?s unmet transportation funding needs and deliberating possible new funding alternatives against a list of preestablished criteria. After careful study of the street system condition assessment and current cost estimates indicated by the PavementManagement System Report, dated March 2001, the subcommittee began to address the challenge of identifying a transportation funding strategy which would provide sustainable funding to ensure that the City of Eugene roadway and bike system at least falls no further behind in its condition and to improve that condition over time. In this process, the subcommittee also analyzed the six-year financial forecast for the transportation service system and reviewed other potential existing transportation funding sources and needs. This subcommittee concludes that significant additional funding from one or more new, City-controlled revenue sources is needed in the near future if we are to preserve the community?s investment in its transportation system infrastructure. We further conclude that the most critical capital funding need currently facing the City is its backlog of preservation work. In order to meet the goal of preserving Eugene?s transportation infrastructure, adequate funds also are required for operating and maintaining the system. Of the many funding alternatives studied by the subcommittee, the two which were deemed to most closely conform to the preestablished criteria, while also generating sufficient revenue to address the priority objectives of operation, maintenance and preservation of the transportation system, were a transportation utility fee and a small local motor vehicle fuel tax. The subcommittee further discussed potential restrictions on the amount of new revenue which could be allocated to address projected operating deficits in the Road Fund. No conclusion was reached on this issue. However, the City Manager and staff have committed to retaining an external consultant to conduct an independent review of the City?s transportation system operationand maintenance (O&M) 1 services for the purpose of obtaining an independent opinion as to the efficiency and effectiveness of those services. A report on the findings of that study will be issued no later than October 2001. Prior to issuing our final recommendation to the Council, we have recommended that the City Manager retain an external consultant for the purpose of conducting a critical examination of the pavement condition assessment and the $53 million preservation backlog estimate, which were integral to our study and conclusions.The purpose of this external review is to obtain an independent, expert opinion as to the accuracy of the preservation backlog estimate as a reliable indicator and measure of the transportation system funding problems facing Eugene. It is our intention that, upon receipt and review of both the independent pavement management consultant?s report and the external report on transportation system operation and maintenance services, we will submit to the Council our final recommendation for funding our unmet transportation needs. SUBCOMMITTEE INTERIM CONCLUSIONS We, the citizen members of the Eugene Budget Committee, after study and discussion of both the transportation system needs and the various revenue alternatives, have reached the conclusion that significant additional funding from new revenue sources is needed in the near future if Eugene is to preserve our investment in transportation system infrastructure. The interim conclusions of the subcommittee are as follows: In the face of projected O&M funding shortfalls and service reductions beginning in FY03, C ensuring adequate funding for the of the City?s operation and maintenance activities transportation system is absolutely essential. The most important capital funding need to be addressed is in the backlog of preservation C . work on roads and off-street bike paths Providing adequate funding for is critical to prevent ongoing annual preservation activity C preservation backlogs from accumulatingin the future. The subcommittee?s current consensus is that, in order to accomplish these priority C objectives, the appropriate . level of new revenue needed is $9 million annually The two funding measures which most closely conform to the subcommittee?s guiding C principles while also generating sufficient revenue to address the priority objectives are: the Transportation Utility Fee C a small local motor vehicle fuel tax C We strongly support and encourage cooperative efforts with the City ofSpringfield for the C regional implementation of any new revenue source for transportation funding. Prior to issuing our final recommendation to the Council, this subcommittee recommends C that for the purpose of an independent review be conducted by an external consultant issuing a report based on a critical examination of the pavement condition assessment and preservation backlog estimates which were integral to our study and conclusions. However, we also acknowledge the significant challenge facing the Council in educating the community regarding this critical need for new transportation funding revenues. The daunting amount of the preservation backlog in itself represents a significant financial obstacle. Given the importance of this need to the future of our community and the potential impact on its citizens for years to come, we have 2 recommended that the City Manager retain an external consultant for the purpose of obtaining an independent review of the accuracy and reliability of the City?s pavement condition assessment methods, as well as the estimated preservation backlog,prior to moving forward with our full recommendation to the Council and the community. SUMMARY OF SUBCOMMITTEE PROCESS The subcommittee met over a period of nine months to discuss transportation funding issues. Numerous staff-produced materials on transportation system needs and funding alternatives were reviewed. Subcommittee discussion identified the most important needs and the most feasible funding alternatives. In addition, the subcommittee has actively monitored and participated in the County?s process for allocating federal dollars received under the Rural Schools and Community Self Determination Act of 2000. Subcommittee members Jennifer Solomon, Howie Bonnett and Craig Wanichek testified before the Lane County Board of Commissioners on December 5 as part of a united effort of local cities. The testimony they offered was in favor of continuing and increasing funding for the County/City Road Partnership Agreement. Subcommittee Chair Eleanor Mulder and member Howie Bonnett also spoke before the Lane County Roads Advisory Committee (CRAC) concerning the use of the new federal road dollars. In addition, Chair Mulder testified in public hearing before the CRAC on behalf of the subcommittee and Eugene, advocating for increasing the cities? shares in the partnership agreement given the increase in federal funding received by the County. Member Solomon testified on the proposed County/City Roads Partnership funding before the Board of Commissioners on May 2, urging the County to increase the amount of funding and extend the length of the term of the Agreement. Copies of minutes from the subcommittee meetings are attached as Appendix M. This report is organized to reflect the subcommittee?s process.Staff-producedinformation relating to the transportationsystem needs is summarized in the next section. Then the City?s intergovernmental efforts are described. Finally, subcommittee discussions and prioritizations on both transportation system needs and funding alternatives are summarized. The appendices provide additional detail. SUMMARY OF STAFF-PRODUCED INFORMATION REGARDING TRANSPORTATION SYSTEM NEEDS A determination of the amount of funding required to adequately support Eugene?s transportation system must consider the broad nature of the transportation system, the estimated cost of various program needs, and the availability of existing funds and other resources to accomplish the desired objectives. This section of the report addresses these issues in the following sequence: Analysis of the current needs, including pavement condition, backlog, and other C unfunded transportation needs; Discussion of operation, maintenance and preservation of the transportation system and C of the use of contracting and in-house resources to perform work; Review of the Road Fund and how it relates to the current problems; and C Projection of how increased funding might affect the condition of the system. C (Note: This analysis considers only the services and costs related to the operation, maintenance and preservation (OM&P) of Eugene?s existing transportation system. It does not take into account the construction of new roads or other new infrastructure that may be required to address issues such as 3 congestion, travel times and safety, except to the extent that OM&P may provide some incidental benefits in these areas. Funding analyses are limited to the Road Fund, since this is currently the only source of significant funding for transportation system OM&P. A glossary, found in Appendix A, provides descriptions of the various component types as well as other terms relevant to the transportation system.) 4 Staff Estimates of Current Transportation System Needs The Eugene Public Works Department uses a computer-based pavement managementsystem to track conditions and provide information about Eugene?s street system. The systemtakesinto account the data provided by annual condition inspections and also factors in age, development type, traffic loads, and currentand projected use for each segmentof roadway in the city. This information can then be used to generate reports on rehabilitation needs, appropriate treatments, and estimated costs. The pavement management system draws on 14 years of pavement condition information and can produce predictive models to identify current and future needs. Pavement managementsystem predictive modeling was used to create several views of Eugene?s transportation system condition, including a current or ?baseline? view and projections of conditions over a 10-year period assuming varying levels of investment in rehabilitation and reconstruction. These views were included in a March 2001 report prepared by Eugene Public Works Maintenance Division titled ?PavementManagement System--An Update on City of Eugene Pavement Conditions,? a copy of which was distributed to each member of the Council and subcommittee. The current baseline view provided by the pavement management system shows an estimated $53 million backlog in preservation projects. Specifically, the March 2001 report found that at this point in time 15% of the major arterials in Eugene need reconstruction or overlay, 57% of the city?s minor arterials need treatment, 44% percent of the collectors need treatment, 44% of neighborhood collectors need treatment and 25% of residential streets need treatment. In addition to the need for pavement preservation, a number of other transportation system needs have been identified bystaff. A more detailed discussion of these elements is included in Appendix B , The amounts shown in parentheses are staff estimates Summary of Transportation Service System Needs of annual cost: Traffic calming ($400,000) C Sidewalk system improvements ($300,000) C Street trees and median maintenance ($250,000) C Street assessments and subsidy program ($300,000) C Selective utility undergroundingwithin the right-of-way($200,000) C Nodal development planning and implementation ($130,000) C Transportation marketing and education ($75,000) C Off-street bicycle system reconstruction ($300,000) C Bicycle system maintenance and rehabilitation ($125,000) C Residential and arterial/collector street lights ($244,000) C . Operation, Maintenance and Preservation Operation, maintenance and preservation of the existing system are the highest priorities in managing the transportation system. encompass a wide range of efforts that extendthe life of streets Operation and maintenance C and provide safety and efficiency benefits to system users. Maintenance activities tend to be limited in scope and area, typically in the form of localized repairs (such as a singleconcrete panel replacement, an asphalt patch or a traffic signal repair) in locations throughout the system. The operating budget includes approximately 76 FTE Road Fund positions in the Public Works Department, including staff from the Administration, Engineering, Maintenance, Parks and Open Space and Transportation divisions. 5 Primary areas of operating Road Fund expenditures, along with FY02 gross budget estimates, include the following elements: Signs, signal and street light maintenance..................................$1.9 million Asphalt and concrete...................................................$1.4 million Trees, landscaping, irrigation and natural resources..........................$1.2 million Planning and engineering...............................................$1.0 million Administrativeservices.................................................$1.0 million Technical services (including public information, permits and inspections)........$0.6 million Other...............................................................$0.6 million Total...............................................................$7.7 million projects go beyondroutine Operations and maintenance and provide major repairs Preservation C at focused points in the system.Preservation projects typically are divided into two categories: rehabilitation and reconstruction. in the form of overlays, slurry seals and other surface preventative maintenance Rehabilitation treatments is critical because deterioration and associated repair costs accelerate over time. The chart on the following page (Figure 1) shows the general relationship between pavement age, condition, preservation type, and cost. As a general rule, reconstructing a street that has failed due to delayed preservation is four to five times more costly than rehabilitation. Staff estimates it would cost approximately$3.2 million a year to provide timely rehabilitation on Eugene?s streets. This amount is separate from ongoing operation and maintenance requirements. Reconstruction describes projects in which the street structure typically is removed and rebuilt. There are a number of reasons that have led to the accelerated deterioration of a large number of Eugene?s street surfaces. Pavement age is one important reason. Studies have shown that the typical life of arterial and collector pavement surfaces fall in the range from 12 to 15 years. Once pavements pass that point, they tend to fail much more quickly (see Figure 1 on following page), resulting in much higher costs to preserve the investment. An analysis done in 2000 by PublicWorksshowed that almost half (48.4%) of Eugene?s arterial-collector street system is more than 15 years old, and more than 70% of the system is more than 10 years old (see Street , Appendix C). Age Map Eugene?s reconstruction liability is growing. In 1994, approximately7% of Eugene?s arterial- collector system was in need of reconstruction. By 1999, that figure had more than doubled, to over 16%. As the system continues to age, and maintenance is delayed, more and more of the system will deteriorate to the point of needing reconstruction. 6 Typical Pavement Life Cycle and associated costs. Figure 1: decisions involve a number of factors, including: Contracting and in-house work Availability of staff and/or equipment in-house C Amount of specialized knowledge and/or equipment required C Scope of work C Time frame C In general, the City seeks to make the best and most efficient use of both public and private resources in its public works projects. For small jobs that need to be done right away, the City utilizes the investments it has made in staff, equipment, and other resources necessary to perform ongoing municipal operations efficiently and cost-effectively. When a job requires specialized knowledge or equipment, or if the scope of work is large and does not require immediate completion, the City contracts out the work. There is no absolute price threshold, although larger projects tend to be contracted out. Smaller jobs (such as slurry seals or smaller overlay projects) often are "bundled" into a larger contract. Performing routine maintenance (such as pothole patching) or emergency response activities with Public Works staff is typically more cost effective and expedient than contracting those activities. The mix of equipment and training provided for staff is targeted to maximize effectiveness in these areas. Public Works staff are not trained or equipped to perform large projects (such as street overlays or reconstructions) or those atypical projects requiring unique equipment. Contracting is typically more cost effective in these cases. In general, good candidates for contracting are easily-described projects which are large enoughto gain vendor interest and to absorb the costs of engineering analysis, plan and document preparation, and contract management. Routine maintenance activities are generally smaller projects not requiring engineering analysis, plans and document preparation, or contract management. Staff are dispatched to perform this type of activity without extensive project oversight and no contract overhead. 7 Emergency response is another area where in-house staff typically perform better than contracting. The difficulty in predicting the type and severity of an emergency event makes contracting difficult. In-house staff familiar with the City's infrastructure typically can respond much more quickly than a contractor. Also facilitating emergency response is the flexibility to quickly assign or reassign in-house staff from one project to another, or to dispatch crews to deal with unscheduled problems. This avoids delays which would occur if a private vendor?s representative needed to be contacted and change orders negotiated.For example, if the local asphalt batch plants become unavailable, crews are readily reassigned to other work activities.This combination of flexibility and timely response is crucial to the highest level of customer service and satisfaction. Minor street repairs such as pothole patching or crack sealing have not generated a great deal of vendor interest in the past due to their nature of being many small projects--many driven by citizen complaints--and widely dispersed around the city. In the Transportation Division, all of the capital project work is contracted out with the exception of an occasional small (typically under $25,000) signal or lighting project that City crews might perform, and some new street lights that are installed by EWEB on its poles. The bulk of contracted projects involve capital projects such as traffic signals (new or re-constructed), street lights (new), traffic-calming projects, and miscellaneous traffic operations improvements such as median islands for pedestrian crossings. Most of this work goes out through the Engineering Division's bidding and contract processes. In Transportation operations, City crews do work such as the annual restriping of streets, routine sign inspection and maintenance, and most of the electrical maintenance and bulb replacement for signals and street lights. These are mostly routine,repetitive functions that staff is trained and equipped to do. As in Maintenance, Transportation operations staff is able to cost-effectively blend the pre-scheduled preventive maintenance work with the various types of service calls or problem solving that comes up throughout the year. Operational work contracted out includes saw-cutting pavement or concrete (for loops,conduit runs, etc.),various types of testing, sandblasting and water blasting of old paint. These are functions that are less frequently needed, so it makes sense to hire an outside contractor. All Public Worksdivisions contract with consultantsfor studies and specialprojects. Again, these services usually requirespecialized knowledge (such as bridge designor landscape and architecturaldesign). Current Funding Situation The primary sources of funding for Eugene?s Road Fund are: State Highway Trust Fund, through which gas tax and weight-mile fee revenues are C distributed to Eugene on the basis of population. These revenues are restricted by the Oregon Constitution for use within road rights-of-way. Transfers to Eugene from the Lane County Road Fund through the City/County Road C Partnership Agreement. Other sources, such as interest earnings. C Additional revenues are available from the federal Surface Transportation Program (STP). These funds, which are allocated locally by the Metropolitan Policy Committee, are available for capital transportation projects, transportationplanning and other eligible activities. Other special federal, state and county grants periodically become available; however, they tend to be focused on capacity enhancement versus operation, maintenance and preservation. 8 The following table shows the relative contribution of each of these sources to the City?s transportation service system budget in FY01. State Highway Trust Fund$5.94 million Lane County Road Fund Transfers$1.24 million STP Funding$0.50 million Other Revenue$0.46 million Total Current Funding Sources$8.14 million The City?s Road Fund has been affected by a number of factors over the past several years: Oregon?s gas tax has not increased since 1991, with little prospect that the 2001 C Legislature will enact a statewide gasoline tax increase or other significant transportation revenue measure. The City?s street tree program was transferred from the General Fund to the Road Fund C in the mid-1990's.Since then, the scope of the program has grown, and in FY01, Road Fund expenditures in the Urban Forestry service category were approximately $820,000. The number of miles of road network has increased significantly due to new C development. Inflation rates for materials, supplies and services have exceeded revenue growth. C County Road Fund annual transfers to the City?s Road Fund have decreased over the past C four years, from $2.7 million in FY96 to less than $1.25 million in FY01. A one-year extension has been signed for FY02; however, future transfer payments are uncertain. State and federal grants, including STP funds, carry many requirements, including C prohibitions on spending these types of revenues on operation and maintenance.Most grants have additional limitations on how the moneys can be spent. Based on financial forecasting, even if the current level of transfer payments from Lane County?s Road Fund is maintained, Operation and maintenance service reductions will be required as early as FY04 if new revenues are not found. Public Works over the past several years has actively identified and initiated efficiencies. However, additional steps were necessary. Road Fund services and positions were cut in FY01, and Road Fund capital expenditures have been virtually eliminated from the proposed FY02 budget. Despite these efforts, Road Fund reserves continue to be depleted. Additional information is provided in Appendix D, Transportation Service System Forecast, March 2001. TransPlan has identified a significant shortfall in local operation, maintenance and preservation, and there is direction in the current draft of the Plan to develop a locally controlledsourceof revenue that is equitably tied to all users of the transportation system. The TransPlan draft recommends these revenues be used to address operation, maintenance and preservation needs. Because of projected deficits in the Road Fund, Eugene has not included any funds for capital preservation of roads in the FY02-07 Capital ImprovementProgram (CIP). Effects of Additional Funding Beginning with the $53 million current preservation backlog identified in the pavement management system?s baseline analysis, a projection was run assuming no treatment over the next 10 years. That analysis shows that, with no further treatment, unmet preservation needs will have grown to more than $250 million by 2011. Based on early subcommittee discussions, an analysis was prepared which illustrates the outcome of an annual investment of $8.5 million ($5.3 million to address the backlog and another $3.2 million for ongoing needs ) in preservation. In this scenario, the backlog is brought down to 9 approximately$30 million over the 10-year period. The reduction in the backlog resulting from this level of annual investment in preservation is represented by the red area in Figure 2. Public Works reviewed the $53 million backlog and other available data and produced a map showing preservation projects that would be necessary to accomplish an outcome similar to that shown below. Estimated reduction in capital preservation backlog resulting from $8.5 million Figure 2: annual investment in capital preservation activity. The most cost-effective approach is to use a ?best-to-worst? treatment priority. This allows the City to apply preventive maintenance primarily in the form of overlays in the early years of the program to keep marginal pavements from slipping into the more expensive reconstruction category. In the latter years of the program, the work effort would be directed more toward reconstruction projects. Appendix E contains maps showing locations of projects over several phases of a 10-year preservation program. INTERGOVERNMENTAL PARTNERSHIP EFFORTS Intergovernmental relationships play a significant role in the operation, maintenance, and preservation of Eugene?s transportation system.Examples of intergovernmentalrelationships include inter-jurisdictional partnerships designed to provide operating efficiencies, formal financial agreements, and shared interests in finding regional solutions to common problems. Lane County Partnerships Eugene works closely with Lane County in several areas related to transportation operation, maintenance 10 and preservation.Operating agreements have long been in place to provide efficient service delivery. Examples of these operating partnerships include road maintenance agreements, ice and snow removal agreements, and agreements on how other road-relatedservices such as leaf pickup and sweeping are provided. The goals of these operating agreements, and similar agreements with Oregon Department of Transportation, are to avoid redundant service and make the most efficient use of equipment in geographical areas. An example would be the establishment of maintenance jurisdiction responsibilities in River Road-Santa Clara for specific geographic areas. Eugene has received transfer payments from the Lane County Road Fund since 1986. Originally, these payments were related to the transfer of planning, building and park services as well as the transfer of County roads within Eugene?s urban growth boundary to City jurisdiction. In 1993, the agreement was modified in the form of the existing County/City Road Partnership Agreement. Transfer payments from the Lane County Road Fund are deposited in Eugene?s Road Fund and are available for any legal Road Fund purpose. In recent years, these funds have been used almost exclusively for operation, maintenance and preservation. Revenues received through the County/City Road Partnership Agreement have declined in recent years, from a high of $2.7 million in FY96 to $1.25 million in FY01. The City in May 2001 signed a one-year extension of the current $1.25 million agreement. Extension of the agreement beyond FY02 is uncertain, complicatingthe City?s Road Fund financial projections and strategies. Lane County recently learned it would receive an estimated $24 million in additional road funds over the next six years through the federal Rural Schools and Community Self Determination Act of 2000 and has adopted criteria for distributing the additional funds through a new Capital Projects Partnership (CaPP) fund.Modernization and safety projects are the highest priorities for the CaPP fund; however, preservation projects may receive funding if other criteria are met. Over the next several months, Eugene will review its transportation system needs and determine which projects should be submitted for consideration for CaPP funding. Eugene also has historically received special capital project funding from Lane County. An example is the $5 million contribution Lane County made to the recently completed Ferry Street Bridge project. Another example is the funding Lane County has provided for low-income housing projects through its Roads for Assisted Housing Projects Program. These funds typically are project specific and are not a likely source of funding for operation, maintenance and preservation. Collaboration with City of Springfield Throughout the course of the subcommittee process, staff from the cities of Eugene and Springfield have made particular effort to maintain close communications and working relationships, both in preparation of materials and testimony for the County Roads Advisory Committee and in sharing process and backgroundmaterials related to our exploration of various transportation funding options. On a somewhat parallel process to that of Eugene, the City of Springfield staff and council have also been exploring the issue of transportation funding. When the subcommittee was beginning its work last fall, Springfield staff indicated that, while their council had not as yet expressed strong interest in creating new revenue sources, interest on the part of Eugene City Council or the County Commissioners in doing so could make a difference in Springfield?s interest in exploring different revenue options. Throughout its evaluation of various funding options, the subcommittee has continued to emphasize the value of working jointly with Springfield towards regional implementation of a new revenue source to 11 address each cities? transportation funding needs. In March 2001, Springfield staff went to their council to present a wide variety of revenue options, ranging from a gas tax to a sales or gross receipts tax, which could be considered for providing additional funding for operation, maintenance and preservation of the city?s transportation network. Staff suggested that, in their initial development of alternatives for locally generated and controlled revenue sources, five possibilities seem to emerge with the potential for generating the necessary amounts of revenue: local fuel tax, transportation utility fee or ?TUF?, local sales tax, local business/occupations tax, and a local gross receipts tax.At that meeting, the Springfield Council expressed a preference for a local gas tax as a partial funding solution for Springfield?s Street Fund. None of the more broadly-based revenue sources (sales tax, gross receipts tax or business/ occupation tax) generated significant council interest. Some councilors also expressed concern about imposing a new utility fee, in light of Springfield voters? recent rejection of a tax levy. In general, the council emphasized the need for coordination with Eugene and Lane County. In anticipation of a more in-depth fall discussion by the Springfield City Council of the various transportation funding options, Springfield and Eugene staff are jointly researching issues and existing models related to both a local gas tax and a transportation utility fee. In a recent executive meeting, the city managers from both cities agreed to direct their staffs to continue to work together in exploring joint opportunities for a cooperative transportation funding effort between the cities. In addition, Eugene staff have been monitoring the work of City of Portland and how they are proposing to address their transportation funding needs.As part of the FY02 budget process, the Mayor of Portland is proposing in her budget the creation of a transportation utility. SUBCOMMITTEE DISCUSSION - TRANSPORTATION NEEDS PRIORITIZATION The initial list of transportationsystem needs and accompanying funding gaps was assembled by staff and presented to the subcommittee. Additional information on particular items on the needs list was made available upon members? requests. In the course of discussions in September through November, it became clear that subcommittee members viewed several needs as having higher priority. A Six-Year Road Fund Financial Forecast was provided and discussed at the September 29 and November 13 meetings. Revenues were projected to be inadequate for operating needs, with the fund experiencing a deficit fund balance as early as FY04, assuming the City?s share of the County/City Road Partnership Agreement funding continues at the current annual level of $1.25 million. However, were the Partnership funding to be restored to the FY96 level of $2.7 million annually, then the operating deficit would be avoided entirely. In December, subcommittee members individually filled out a transportation needs preference survey. Members were asked to indicate whether the various needs that had been identified were very important, somewhat important, somewhat unimportant, or very unimportant. Comments were collected as well. In order to more clearly differentiate the listed needs according to importance, weighted composite scores were produced with ?very important? valued at 2, ?somewhat important? valued at 1, ?somewhat unimportant? valued at ?1 and ?very unimportant? valued at ?2. Based on the composite scores, the needs were listed in order of relative importance. Both the raw survey results and the weighted scores were provided to assist the subcommittee discussion as to which needs should be funded. 12 The initial priority order of transportation needs based on December survey results was as follows. The from the December survey are attached as Appendix F. Complied Member Survey Results 1. Street Preservation and Maintenance 2. Street Reconstruction Backlog 3. Selective Utility Undergrounding Bicycle System Maintenance and Preservation 4. Sidewalk System Improvement Street Assessment and Subsidy Program 5. Street Trees and Median Maintenance Off-Street Bicycle System Reconstruction 6. Residential and Arterial/Collector Streetlights 7. Photo Red Light Traffic Signal Interconnection 8. Photo Radar 9. Nodal Development Alternative Transportation Marketing and Education 10.Traffic Calming In March, the subcommittee reviewed a revised, more comprehensive transportation system financial forecast which confirmed the expected Road Fund operation and maintenance deficit, possibly as early as FY03 if county transfer funding were to be cut off. However, if annual county transfers to the City Road Fund were to continue at the current $1.25 million level and were available for operation and maintenance uses, the fund deficit would be delayed until FY05. Subcommittee discussions explored various aspects of the operating activities and capital expenditures of the Road Fund.The possibility of increased County Road Fund transfers of federal dollars and the possibility of limitations being placed by the County on use on federal funds was discussed at some length. The subcommittee reached consensus that the of the road system operation and maintenance must continue to be funded at the current level . he subcommittee maintained a consensus that theand preservation backlog ongoing T are the transportation system?s highest priority needs, and preservation and maintenance assigned the next highest priority to the and off-street bicycle system reconstruction bicycle needs. system operation and maintenance In discussions over a period of several meetings, the subcommittee maintained a consensus that the and are the transportationsystem?s preservation backlog ongoing preservation and maintenance highest priority needs. However, members modified the initial priority list and assigned the next highest priority to the and off-street bicycle system reconstruction bicycle system operation and needs. Finally, the subcommittee concluded that, in recognition of community and council maintenance interest in the, including elements such as traffic calming, a portion of any new remaining needs revenue should be allocated as STP matching funds.Both the STP grant funds and the matching funds would then be allocated among these remaining needs as determined by the full Budget Committee. The following list reflects the subcommittee?s discussions as to which needs ought to receive funding from new revenue sources. 13 Street Preservation Preservation work includes rehabilitation and reconstruction activities. Summary of discussion: Many city streets are now showing significant signs of decay. Preserving Eugene?s current investment in streets and related facilities is the most cost-effective investment of any new transportationsystem funding and should receive the highestpriority. Timely investment in preservation will extend useful life of existing streets for many years and prevent additional deterioration. Failure to invest in rehabilitation would result in a need for much more expensive reconstruction in the future. If rehabilitation activity is not done in a timely manner, the subgrade will deteriorate, and failure will occur. When this failure occurs, the street structure must be removed and reconstructed. The subcommittee agrees that funding rehabilitation first will have the greatest cost-effectiveness. Reconstruction backlog projects should be funded after the rehabilitation backlog is addressed. Street Operation and Maintenance The importance of continuing to fund transportation system operation Summary of discussion: and maintenance at the current level was supported by the subcommittee. Operation and maintenanceservices are critical to the success of any capitalpreservation program. This is particularly true if Eugene invests millions of dollars of new revenue in overcoming the rehabilitation and reconstruction backlog.Without a fully funded Operation and maintenance program,the preservation strategies will be less effective. In recent years, the County has transferred $1.25 million of federal funds annually to the City Road Fund. This money has gone to support operations and maintenance activities. If this transfer is reduced or restricted to capital activities by the County, the Road Fund operations and maintenance activities will be in a deficit position as early as FY03. The FY02 budget approved by the Budget Committee presumes these funds will be available for a period of one year, based on a one-year extension of the current County/CityRoad Partnership Agreement, signed in May 2001. Off-Street Bicycle System Preservation Backlog Despite its popularity and Eugene?s commitment to multi-modal Summary of discussion: transportation, the off-street bicycle system has not been funded adequately because of the constitutional constraints that do not allow use of road fund dollars outside of the road right-of- way as well as the unavailability of City General Fund dollars. A priority for new, non- constrained revenue from a transportation utility fee would address the rehabilitation and reconstruction backlog of this deteriorating system. Bicycle System Operation and Maintenance New revenue from a non-constrained source is needed for ongoing Summary of discussion: operation and maintenance of the bicycle system, which will be essential to preserveEugene?s capital investment and ensure that bicycle transportation remains a viable transportation choice. Traffic Calming and Other Needs Although the subcommitteedid not rank other needs as highly as those Summary of discussion: addressed above, membersrecognized that traffic calming in particular is seen as an important need by many people in the community. The consensus was that some level of federal STP matching funds should be provided from any new revenue resource, and the matching and federal 14 STP grant funds should be allocatedamong all allowable needs at the discretion of the full Budget Committee. These allocations could include funding for any of the identified transportationneeds which are also eligible STP activities, including but not limited to traffic calming, the sidewalk program, nodal development and transportation demand management. 15 SUBCOMMITTEE DISCUSSION - TRANSPORTATION FUNDING ALTERNATIVES In the September 29 meeting, the subcommittee adopted guiding principles for their work and endorsed the idea of bringing to the Council a package proposal or combination of funding alternatives, rather than a single alternative. The Guiding Principles were intended to provide a set of criteria against which various alternative revenue options could be evaluated and compared. Guiding Principals Additionally, the subcommitteerequested a copy of Diversification of Revenue Sources C all council policies and goals, either adopted or An overall funding strategy for currently proposed, which would be relevant to transportation system service needs their consideration of transportation funding should include multiple funding options. Those policies and goals considered are sources, which will adequately included in this report as Appendix G. address the full range of identified transportation system service needs. Staff next offered for consideration a broad-based Consistency with Goals and Policies C list of potential funding sources which might be All proposals for sources and uses of used by the City to generate additional revenue for funds, overall funding strategies and transportation system service needs.This list other subcommittee products should included over 20 potential revenue sources in broad be consistent with adopted City categories ranging from assessment mechanisms, Council Goals and City policies. property tax-based options, various forms of excise Legal Defensibility C taxes, utility/user fees, as well as more traditional The City must have clear and general municipal revenue sources (see Funding incontrovertible authorityand ability Alternatives for Transportation System Needs, under state and federal statutes to Appendix H). Additional revenue alternatives were implementthe proposed revenue suggested by subcommittee members in the course sources and uses. of subsequent discussions. The subcommittee Financial Feasibility C directed staff to provide further analysis on several Funding sources must be able to alternatives, listed below: produce timely, adequate revenue Property taxes (both local option ! streams with a high degree of long- levy and general obligation bonds) term sustainability. Expanded assessment ! Politically Supportable C practices/local improvement An overall funding strategy for districts transportation system service needs Broadened use of systems ! mustbe deemed politically acceptable development charges (SDCs) by both the City Council and the Motor fuel tax on distributors ! general public in terms of appropriate (including sales outside city) uses of public resources, general Transportation utility fee ! fairness to system users, and level of Street improvement fee ! acceptance for funding proposals. The funding strategy and specific Staff prepared analyses, attached as Appendix I, on revenue sources must also be easily the alternatives selected by the subcommittee. understood by citizens and have a These were presented and discussed at the direct relationship to specific November 13 and December 11 meetings. community transportation system service needs. 16 In December, individual subcommitteemembersalso completed a survey in which they evaluated the various revenue alternatives against the subcommittee?s Guiding Principles. Members were asked if each alternative merited further discussion. The survey results were provided to the subcommittee. After further discussions, the subcommitteetook straw polls on five revenue alternatives that had received considerable member attention. The results were as follows: Subcommittee Straw Poll Results, Revenue Alternatives (12/11/00) Local Option Levy7:0 opposed General Obligation Bonds6:1 opposed Parking Tax 5:2 opposed Fuel Tax on Distributors4:3 in favor Transportation Utility Fee 6:1 in favor Staff continued to develop analyses and provide information as the subcommittee members proceeded with their considerations of revenue alternatives. The alternative for a motor fuel tax on distributor sales outside the city was found not to be allowable under state law, so a local motor fuel tax was discussed instead. In the January 29 meeting, the transportation utility fee continued to be the revenue alternative with the highest level of member support. A local motor fuel tax also received majority support. Staff were asked to prepare funding scenarios incorporating combinations of a transportation utility fee, a motor fuel tax and G.O. bonds. The remainingrevenue alternatives were not discussed further. Consensus was reached that all residents and visitors, whether motor vehicle drivers or non-drivers, have an important stake in maintaining the City?s transportationinfrastructure. Even non-drivers have mail delivered and require access to mass transit, city bicycle lanes and off-street bike paths. Whether walking to visit friends, bicycling to work, driving to the doctor?s office, or traveling by bus to school, everyone depends on the city transportation network and should rightly contribute to its upkeep. The subcommittee was interested in revenue alternatives that would result in non-residents paying a share, along with city residents. A transportation utility fee (TUF) is applied universally and is an equitablerevenue source to which all property users contribute according to their share of impact on the system. The fee paid by retail and commercialproperty users will be partially passed on to non-resident visitors shopping or working in the city. All property within the city, whether currently exempt from property taxes or not, would be subject to a TUF. This includes the University of Oregon, as well as other state and federal property. The fact that all property users in the city would contribute their share increases the fairness of the TUF as a way to cover costs of the transportation system. The TUF revenue is also very flexible and, unlike a motor fuel tax, can be used for off-street bicycle paths and other off-street uses because it does not fall under the constitutional provision limiting its use to roads only. In initial discussions, some members questioned whether a transportation utility fee would be somewhat regressive because low income people purchase less and use the transportation system less. However, people with higher disposal income typicallypurchase more goods and services, and so would pay more of the pass-through of a commercial and retail transportation utility fee. Also, the fee amount for apartment residents typically is less than that paid by residents of single-family homes, because surveys of apartment dwellers show they typically use the transportation system less. 17 The constitutional limitation referred to earlier does apply to a local motor fuel tax, such that all revenue raised from a motor fuel tax may only be spent within the road rights-of-way. Since the motor fuel tax is paid by users of motor vehicles, this dedication of revenue from motor fuel taxes seems appropriate. Like the transportation utility fee, the motor fuel tax will also capture revenue from non-residents. Several funding scenarios involving combinations of the transportation utility fee, motor fuel tax and G.O. bonds were reviewed and discussed by the subcommittee at the February 12 meeting. A preliminary target of net revenue to be generated was established at $9 millionThe preferred funding . package follows: Motor Vehicle Fuel Tax A would be expected to produce net revenue of approximately $1.3 two-cent per gallon tax million per year. All motor fuel tax revenue is restricted to activities related to the road rights-of- way. Bicycle paths and other off-street activities could not be funded from this source. Transportation Utility Fee The remaining $7.7 million of the total funding target could be raised with a TUF. Per household residential fee levels would be about $4 per month. The subcommittee agreed that the most effective transportation funding package would . These measures are consist of a transportation utility fee and a motor vehicle fuel tax capable of raising adequate levels of revenue and most closely conform to the subcommittee?s guiding principles. The subcommittee agreed that the most effectivetransportationfunding package would consist of a transportationutility fee and a motor vehicle fuel tax. These measures are capable of raising adequate levels of revenue and most closely conform to the subcommittee?s guiding principles. A revised transportation service system financial forecast was prepared showing the effects of the proposed new funding package on the six-year outlook for the Road Fund. That forecast is included as Appendix J. Below are listed the individual revenue options which were raised and/or considered, along with salient points based on subcommittee discussion and the December survey results. The Compiled Member from the December survey are attached as Appendix F. SurveyResults Assessments Broadened Assessment Practices/Local Improvement Districts C Subcommittee members suggested that this funding option could perhaps be part of a combination of solutions for funding street improvement projects in neighborhoods, along with matching grant programs and other sources. Similar to the street improvementfee concept, this approach would be focused on improving currently unimproved streets to urban standards. However, the December survey showed that this alternative was seen as having quite a low likelihood of being politically supported in the community. Broadened Use of Systems Development Charges C Subcommittee members noted that this option would not be available for preservation projects, but did acknowledge the equity in having SDCs pay for improving capacity rather than funding those improvements from the Road Fund. One concern expressed was that a recommendation to 18 include improvements to streets within the Urban Growth Boundary and under County jurisdiction in the City?s transportation SDC could become another item of dispute or contention with the County. The County has not yet elected to pursue a proposal to levy a transportation SDC for similarly planned County-funded improvementswithin the Urban Growth Boundary. Members also voiced that encouraging out-of-city development may be a poor choice in light of the potential implications of Measure 7 for development of county tracts. The December survey revealed that members saw this alternative as providing for diversification of revenue sources, being consistent with City goalsand policies, and being legally defensible. However, concern was expressed about political supportability and that it was limited to new improvements that are capacity oriented (arterials/collectors). Staff reportedthat the City Roads Advisory Committee (RAC) is currently reviewing the City?s transportation system development charge methodology. A recommendation under consideration by the RAC may result in implementation of a reimbursement component to the transportation system development charge to cover costs that new development impose upon the existing road system. Property Taxes General Obligation (G.O.) Bonds Backed by a Property Tax Levy C Subcommittee members expressed concern as to whether the City could generate voter support for a G.O. Bond or Local Option Levy, given the recent failure of the police and fire station ballot measures. It was also noted that renewal of the Library operating levy in two years would create competition on the ballot for a transportation funding tax levy. This concern was countered with the belief that voteropposition could be overcome by identifying specific improvements that would benefit residents in broad geographic areas and also by limiting the increase in the debt tax levy to specific amount. This is similar to the funding approach used by the City of Salem. The subcommittee also acknowledged that the City was very conservative in its debt practices and could afford to ?leverage up? slightly for some priority funding issues. Another concern voiced by the subcommittee members was that only property owners would be responsible for paying for this funding, and not necessarily all users of the transportation system. Several subcommittee members expressed doubt as to whether G.O. bonds represented a stable, long- term funding source. The opinion was also expressed that the tax levy mechanism did not lend itself well to funding what essentially is a utility need. The subcommitteecontinued to examine this alternative, though the December survey showed that this alternative was rated as having a low likelihood of being political feasible. The subcommittee agreed that, regardless of the solution recommended, the Council would have a major task in educating the community about the importance of the need for street improvements. While this option was one of three that made it to the final stages of discussion for a potential funding package, it was the ultimate conclusion of the subcommittee that the City shouldnot resort to G.O. bonds to resolveits transportation funding needs. The six subcommittee respondents assigned a low likelihood of political supportability to this revenue alternative. Local Option Property Tax Levy (LOL) C The subcommittee reiteratedconcern that, as with G.O. bonds, the City might find it difficult to 19 generate voter support for this option, given the competition for other levy-funded needs, such as the Library operating levy. In fact, many of the same concerns were raised around this potential funding option as for a G.O. bond levy. As with the G.O. bond option, doubt was expressed as to whether an LOL fits the criteria as a stable, long-term funding source. Five of six respondents assigned a low likelihood of political feasibility to the LOL alternative. Excise Taxes Business Tax on Fuel Distribution (Outside City Limits) C At the request of the subcommittee, this option was identified for further staff analysis. The main question to be explored was whether or not the City can legally impose a tax on motor vehicle fuel distributors for sales of motor vehicle fuel to customers located outside the legal city limits. Legal counsel?s opinion was that, although the City can tax sales of fuel that occur inside its limits, it cannot tax sales that occur outside its limits. Given that the City?s authority to tax is confined within its territorial boundaries, the subcommittee saw essentially no distinction between this and a local option motor fuel tax, which is discussed in the next section. Local Option Motor Vehicle Fuel Tax C Subcommittee members suggested that a two-to-three cent motor vehicle fuel tax (gas tax) could be a viable second funding source along with a transportation utility fee. It was noted that, if one of the goals is to assess the cost of the system to system users, then an argument in support of the gas tax is that it would be assessed at the point of purchase on those who choose to drive. Members debated whether the revenues from a gas tax could potentially be undermined by market flight. Member Howie Bonnett conducted a survey of local gas prices and found a several-cent difference in retail gasoline prices in a limited geographic section of town-- indicating that a two-to-three cent gas tax would probably not have much impact on consumer choices around gas purchases. Members agreed with this conclusion. On multiple occasions, members discussedthe desirability of coordinating with Springfield with regard to that city?s consideration of and deliberations around a motor vehicle fuel tax. Members noted that the last time the council had considered the optionof a gas tax was in 1995, during discussions related to stormwater funding and associated impacts of the transportation system on stormwater quality. Concern was expressed by the subcommittee that the Legislature might take another run at a statewide gas tax increase. A is included in Summary of Oregon Local Motor Vehicle Fuel Taxes this report as Appendix K. In early polls of members, the TUF and the motor vehicle fuel tax were the only options which received majority support. Parking Tax C While the parking tax was viewed by the subcommittee as having some potential in promoting City land use goals, it was noted that previous attempts by the City to change development choices and driver behavior through parking policy were not successful. It was noted that parking spaces are not as directly tied to the use of the transportation system as would be a transportation utility fee based on trip rates. For example, a manufacturing use may have the same numbers of spaces as a retail use but a much lower trip rate and, therefore, a lower use of the transportation system. The December survey showed that the parking tax alternative was seen as having a low likelihood of being financially feasible and an even lower likelihood of being politically acceptable to the community. In December, members? surveys indicated by a 5:2 margin that the idea should be dropped, and staff was directed to do no further analysis on this revenue option. 20 Carbon-based Fuel Tax C While both this and the Parking Tax funding option generated some discussion by the subcommittee, the opinionwas expressed that it might be more appropriate for the council to address the feasibility and appropriateness of either a carbon-based fuel tax or the parking tax, rather than for the subcommittee to do so. Proponents for the carbon tax voiced support on the basis that this is one of the few options that most directly targets the users of the transportation system.It was also pointed out, however, that unless the City were willing to apply the carbon- based tax to heating fuels, there would be very little distinction betweenit and a motor vehicle fuel tax. Ultimately, no direction was given for further analysis of this option. A majority of members felt that the carbon-based fuel tax was not very financially feasible nor politically supportable and indicated by a 5:2 margin that it should not be explored further. The alternative was dropped at that point. Motor Vehicle Excise Tax C Vehicle Registration Fees C Both of these revenue options generated little interest by the subcommittee.The primary concern voiced around the vehicle registration fee was that, by State law, the City would be reliant on Lane County to levy the fee. Additionally,neitherof these options were perceived to address the issue of out-of-city residents who use Eugene?s transportation system. Neither alternative was seen as politically feasible. Survey results showed subcommittee opposition to furtherworkon the motor vehicle excise tax by a 6:1 margin, and opposition by a 5:2 count to further consideration of the vehicle registration fee. User/Utility Fees Transportation Utility Fee C Subcommittee members indicated early interest in this option. Some members were particularly interested if the focus of the utility fee was on preservation and reconstruction rather than primarily for ?extras,? such as street trees and traffic calming. Members expressed support for the fact that the fee would assess revenue for people who were driving in from out of town for work or to do business. There was also specific support for the idea of maintaining the transportation system through the cost of driving a car. The fact that users of all property, including the University of Oregon and other tax-exemptproperty, will contribute their share under a TUF was also identified as an attractive feature of the TUF. The subcommittee recommended not using ?ELF? (Eugene Livability Fee) or other ?cute? names for this fee, arguing instead for a simple descriptor of ? transportation utility fee.? In the December survey, members gave the transportation utility fee a high likelihood of being consistent with goals of diversifying revenue sources, being legally defensible and financially feasible. Members assigned a low ratingfor political supportability. Nevertheless, by a 6:1 count, members chose to pursue discussions on the TUF. A Summary of Oregon Transportation is included in this report as Appendix L. Utility Fees In early polls of members, the TUF and the motor vehicle fuel tax were the only options which received majority support. Members said it would be helpful to illustrate some of the initial projects that would be funded by the utility fee so citizens would be able to see what services the fee would provide. Members also noted that, based on initial yield estimates, this revenue option on its own could potentially solve the City?s transportation funding shortfall. Some members expressed concern that the fee was, or might be perceived as, regressive. Other members opined that it was not regressive but, instead, was a true user fee based on the estimated use of the transportation system. It was also 21 pointed out that the fee could be structured to reduce somewhat any perceived regressiveness. The point was also made that the community may accept use of TUF revenues for transportation system operational needs because the TUF is a utility fee based on use of the system, and operation and maintenance of the existing system are clearly necessary. Community acceptance of the fairness of other utility fees was noted in discussions. 22 Overthe course of several meetings, the subcommittee discussedthe basis for and possible implementation of a transportation utility fee. As discussed, a simple Eugene TUF would be based on the actual use made of property. Property use categories would be the same or very similar to the categories used in the City?s Transportation SDC methodology. Each property use category would be assigned a trip generation rate, using the Institute of Transportation Engineers? For non-residential property uses, this trip generation rate Trip Generation Manual. is usually expressed as a number of trips per 1,000 square feet, or an equivalent unit of measure. The trip rate would be multiplied by the number of units, and that product would be multiplied by the fee per trip to generate the utility fee for a particular property. Residential rates would be per dwelling unit. TUF revenue would be used for operation, maintenance and preservation, not capacity related projects. Street Improvement Fee C The focus of this option was directed towards addressing the unimproved transportation network. The concept was to establish a fee that all owners adjacent to unimproved streets would pay for a period of time (ten years), with the funds to be used to improve streets in a priority order during a specified period of time. The subcommittee was informed that the Council Subcommittee on Street Improvement Financing had explored this concept, which was subsequently presented to the council as part of that subcommittee?s report. Council concluded that the approach was one they did not wish to pursue. Since this funding option does not address the preservation and maintenanceneeds of the transportation systemand the council has not chosen to pursue this option, the subcommittee discontinued any further review of this alternative.The December survey showed that this option was mediumto low in the area of financially feasibility. The subcommittee indicated its opposition to this alternativeby a 5:2 count. Municipal Sticker Fee (Local Vehicle Public Parking Permit) C This idea, introduced by a subcommittee member based on practice in other municipalities, was a proposal to have a municipal ?sticker? attached to a vehicle that would give the owner the privilege of parking in areas associated with city facilities, such as the Library parking lot. Staff analysis of two sample cities showed that alternative was more like a city vehicle registration requirement, which is not permitted under Oregon state law, rather than an optional parking sticker program. Tolls C This funding source generated very little discussion from the subcommittee.While some members liked the idea of capturing toll money from commuters driving in from outside the city, there was a sense that the mechanism would be too much of a stretch in terms of public opinion at this time. This alternative received lower ratings in the subcommittee survey and no recommendation for further staff analysis. Fees to Compensate for Dedicated Use of Traffic Lanes for Transit Purposes C This potential funding source also generated little discussion from the subcommittee. The dedicated lane fee was viewed as somewhat contrary to the City?s goal of supporting transit. It also received lower ratings in the subcommittee survey and no recommendation for further staff analysis. Employer Payroll Tax C This general municipal revenue source received little discussion from the subcommittee, and staff received no direction for further analysis of this option. 23 Appendix A Glossary of Transportation System Terminology Eugene?s transportation system consists of a number of elements, TRANSPORTATION SYSTEM ASSET INVENTORY including streets, sidewalks, bicycle Streetsowned/maintained by City.......484 centerline miles paths, traffic signs and signals, and Major arterials........................ 9.7 miles C street trees and other amenities Minor arterials...................... 67.0 miles C designed to make Eugene?s Collectors.......................... 33.9 miles C transportation system functional as Neighborhood collectors................28.5 miles C well as compatible with Local streets........................345.1 miles C neighborhoods.The transportation Alleys......................................43 miles system includes various functional Bikepaths (off-street).........................27 miles street classifications (arterials, Bike lanes (on-street) and bike routes.............85 miles collectors, and local streets) as well Median area.............................960,258 sq. ft. as alleys and unimproved streets, and Sidewalks and pedestrian ways.................601 miles extensive off-street bicycle network. (includes 5,588 sidewalk access ramps) The following are descriptions of the Street lights................................... 7,300 various component types as well as Street trees....................................75,000 other terms relevant to the Traffic signs.................................. 15,200 transportation system. Traffic signals...................................222 ? The most heavily used streets in the street system. Major arterials are usually four Arterial streets or more lanes, serve as major access routes to regional destinations, and carry an average of more than 20,000 vehicles per day. Minor arterials are usually two or three lanes in width, provide intra-city connectivity, and carry between 7,500 and 20,000 vehicles per day. Eugene has 9.7 miles of major arterials and 67 miles of minor arterials. ? Eugene?s bicycle transportation system includes on-street bike lanes and routes (85 Bicycle system miles) and off-street paths (approximately 27 miles). Operation, maintenance and preservation of the bicycle system is similar to the work done on vehicle travel lanes: cleaning, signing, lighting, patching and overlaying for preservation when possible, and reconstruction when the path bed has significantly deteriorated. ? The portion of the annuallyadopted budget that allocates specific funds to specific Capital budget capital projects or capital project categories. ? A multi-year plan used to establish project and funding CapitalImprovement Program (CIP) priorities. The City of Eugene adopted its CIP for FY2002-2007 in February 2001. ? Streets that carry less traffic than arterials and provide access to neighborhoods and Collector streets commercialand industrial areas. Major collectors typically carry between 2,500 and 7,000 vehicles, and neighborhood collectors typically carry between 1,500 and 2,500 vehicles per day. Eugene has approximately33.9 miles of major collectors and 28.5 miles of neighborhood collectors. ? Streets constructed in accordance with the specifications established by the Eugene Improved street PublicWorksDepartment. Improved streets generally include engineered road beds and surfaces, storm A1 drainage systems, sidewalks, street lightingand street trees. Approximately88% of Eugene?s 484-mile street system is improved. ? Streets whose primary function is to provide access to individual properties. Typically, Local street they carry fewer than 1,500 vehicles per day.Eugene has approximately 345 miles of local or ?neighborhood? streets. ? Overall Condition Index, used to rate the condition of streets on a scale of 0 (very poor) to 100 OCI (excellent) ? The portion of the annually adopted budget used to fund ongoing or recurring Operating budget activities such as operations and maintenance, including staff costs. ? The ongoing work efforts required to operate and maintain Operations and Maintenance (O&M) the transportation system. Examples include keeping the City?s traffic signals and street lights in good working condition, responding to neighborhood and citizen traffic issues, pothole patching,sweeping (a stormwater service), pruning street trees, painting pavement markings, replacing damaged signs, maintaining median strips, and providing the necessary technical, planning and administrative support required to provide these services. ? The application of a surface layer of asphalt or alphaltic concrete. An overlaymay be a thin Overlay layerof material,such as a slurry seal or a ?skin patch,? or it may be a ?full overlay? which typically is thicker in depth and usually runs from curb to curb in width. ? The computerized system used by the City of Eugene Public Works Pavement management system Department to record data and generate reports about the city?s streets and their condition. ? The work done to preserve and extend the life of transportation system components. Preservation While maintenance work does protect road surfaces, the term ?preservation? usually is applied to more extensive repairs such as rehabilitation and reconstruction. Extensive street repair work that typically involves the excavation of the existing Reconstruction ? street to the road bed and the rebuilding of the road bed and surface layers of the street. Reconstruction generally is at least four to five times more costly per lineal foot than rehabilitation. Surface repairs to streets.Examples of rehabilitation work include slurry seals (on Rehabilitation ? low-volume streets) and full paving overlays. Trees planted within the public right-of-way. Through the NeighborWoods program, Street trees ? volunteers are encouraged to plant and provide initial care for street trees. The City provides long-term maintenance and specialized services such as pruning for street trees. The full range of transportation infrastructure, including streets, sidewalks, Transportation system ? bicycle facilities (bike lane and off-street paths), traffic signs and signals, and street amenities. The portion of the street in which vehicles operate. Typically, travel lanes are 10 to 12 Travel lane ? feet wide. A2 A street that is not constructed to City standards. Unimproved streets (and Unimproved street ? alleys) include gravel streets, oil mat streets, and streets that lack engineered road beds or drainage systems.Approximately 12% of Eugene?s 484-mile street system is unimproved, with most of the unimproved streets in the local or ?neighborhood? street category. Document Reference (adopted by the Eugene City Council on November22, 1999). Available Arterial/Collector Street Plan online at www.ci.eugene.or.us/pw/trans/acsp. (adopted by the Eugene City Council on February Capital Improvement Program for FY2002-2007 26, 2001). Available online at www.ci.eugene.or.us/pw/cip. , March 2001, available online at Pavement Management System Report www.ci.eugene.or.us/pw/pavement.htm. A3 Appendix B Summary of Transportation Service System Needs The following is a preliminary list of transportation system needs and the associated funding gaps. Cost estimates are preliminary. The list is not in priority order but by magnitude of identified funding need. Preservation and Maintenance The proposed FY02/FY07 Capital ImprovementProgram (CIP) will have no monies allocated for capital rehabilitation and reconstruction of the street network due to the dire condition of the Road Fund. The need includes an ongoing annual preservation program to maintain road conditionsat the current level, plus a multi- year accelerated preservation program to address an estimated $53 million backlog of rehabilitation and reconstruction projects. According to the Pavement Management System, approximately 16.1 miles of roads have deteriorated to the point of needing replacement, while 20.8 miles of roads need other preservation treatments. Further failure to fund the preservation and maintenance of the system will escalate these values since the cost of scheduled preservation is far less than the cost of replacement. As the system continues to age, and maintenance is postponed, more and more of the system will deteriorate to the point of needing reconstruction. Estimated funding gaps:$3.2 million per year for ongoing preservation $5.3 million per year for 10 years to address project backlog Traffic Calming To accomplish the goals of Transplan and to meet the expectations of the community, a funding source is necessary to supporta sustainable traffic calming capital program.At present, little or no Road Fund dollars are available to respond to this demand. Estimated funding gap:$400,000 per year Sidewalk System In 1993, Council adopteda sidewalk improvementprogram that was intended to complete the sidewalk systemin priority areas of the community over a 20-year period. The initial three-yearprogram began in 1994. In 1999, the second phase of the program was presented but the plan was tabled due to a shortage of funds in the Road Fund for the non-assessable project costs and the high cost to property owners for assessments. Estimated funding gap:$300,000 per year Off-Street Bicycle System The preservation and maintenance of the off-street bicycle system is funded through the General Fund since ORS prohibits the use of Road Fund resources for this purpose. There are 28 miles of off-street bike paths to preserve and maintain.The General Fund Capital program is not adequate at the current allocation of $20,000 per year. The annual allocation should be increased to address both the system preservation needs as well as the on-going maintenance of the new portions of the system being added to respond to growth (primarily funded through Transportation SDCs). In addition, several miles of the existing systemneed replacement. Estimated funding gaps:$300,000 per year for six years for system rehabilitation $125,000 per year for system preservation Street Assessments and Subsidy Program Overthe last three years, staff and the Council have been reviewing street assessment policies in an effort to address property owner concerns (primarily cost) and equity issues. That effort ultimately will require additional funds for the new elements of City cost associated with local improvement district projects (increased City share for the cost of constructing arterial and collector streets).In addition, the City currently has a three-tiered street subsidy program for low-income property owners who are faced with street assessments. The subsidy program B1 has been focused on local street improvement but is now being expanded to include property owners who may qualify along arterial and collector street improvements. The subsidy program has not been funded for several years; however, it has a limited reserve remaining for a limited number of properties that may qualify along pending projects. Estimated funding gap:$300,000 per year Street Trees and Median Maintenance The City has an active Neighborwoods program that is adding to the inventory of street trees. In addition, new development is required to plant street trees as a condition of development. Capital projects such as Ferry Street th Bridge, West 11 from Danebo to Terry Street, etc., have included landscaped medians that are adding to the City?s maintenance inventory. In FY93, the Landscapebudget was established in the Road Fund to maintain planting beds in street medians. Since that time, more than 325,000 square feet of median beds have been added to the inventory. Service demands have increased by more than 200% just for landscape maintenance. Estimated funding gap:$250,000 per year Residential and Arterial/Collector Street Lights Recently, the Council adopted a policy requiring new developmentto install residential street lights. Transportation System Development Charges (SDCs) currently fund new street lights associated with improvements to arterialand collector capital projects. At present, funding is unavailableto address the requests for lightingexisting neighborhoods, and a long list of requests exists. With the installationof street lights associated with new development, funding for electric service and ongoing maintenance is adding to the current unfunded liability. Estimated funding gap:$244,000 per year Selective Utility Undergrounding within the Right-of-Way As projects are planned, undergrounding of existing above-ground utilitiesis taken into consideration. This program is currently unfunded. The goal of the program would be to take advantage of current construction to limit costs. The cost of this program would depend on the size of the projects and the number of utilities involved. Estimated funding gap:$200,000 per year Nodal Development Planning for nodal development is currently funded through the Road Fund for the transportation-related elements. This service has an inadequate budget with approximately $90,000 in staff time spent on this activity. The amount needs to be increased to provide for anticipated planning. Estimated funding gap:$130,000 per year Transportation Marketing and Education The alternative mode program is dependent on informed citizens and requires adequate funding for educating the communityabout options to automobile transportation. Marketing different modes of transportation is critical to getting people out of their cars and it lacks sufficient funding. The City needs a modest, on-going budget for this type of outreach. Estimated funding gap:$75,000 per year Other Transportation System Needs Other items that need to be considered include system enhancement programs such as photo radar, photo red light and traffic signal interconnection. Additional evaluation will have to be completed on these elements to cover not only the capitalcost of installation, but also the on-going costs of maintenance and enforcement. Estimated funding gaps:$57,000 per year for photo radar Amounts to be determined for photo red light and traffic signal interconnection B2 D1 Appendix G ADOPTED/PROPOSED CITY COUNCIL POLICIES RELATED TO TRANSPORTATION FINANCE EUGENE GROWTH MANAGEMENT POLICIES Adopted by City Council Resolution No. 3867, February 2, 1998 Policy 13Focus future street improvements on relieving pressure on the City?s most congested roadways and intersections to maintain an acceptable level of mobility for all modes. Policy 11Increase the use of alternative modes of transportation by improving the capacity, design, safety, and convenience of the transit, bicycle, and pedestrian transportation systems. Policy 14Development shall be required to pay the full cost of extending infrastructure and services, except that the City will examine ways to subsidize the costs of providing infrastructure or offer other incentives that support higher-density, infill, mixed-use, and redevelopment. Policy 15Target publicly-financed infrastructure extensions to support development for higher densities, in-fill, mixed uses, and nodal development Policy 10Encourage the creation of transportation-efficient land use patterns and implementation of nodal development concepts Note: In addition to the adopted policies, ?example actions? were prepared for each policy, but were not adopted by the City Council Sources: City Council Resolution No. 4554 C 1998 Eugene Growth Management Study Adopted Policies , Planning and Development C Department (includes background on the Growth Management Study, adopted policies and example actions for each policy) G1 ADOPTED/PROPOSED CITY COUNCIL POLICIES RELATED TO TRANSPORTATION FINANCE REVISED DRAFT TRANSPLAN, MAY 1999 Draft under review by the Eugene and Springfield City Councils, Lane County Board of Commissioners and Lane Transit District Board, adoption projected for Spring 2001. FINANCE POLICIESINCLUDED IN MAY 1999 DRAFT TRANSPLAN Finance Policy #1: Adequate Funding Support development of a stable and flexible transportation finance system that provides adequate resources for transportation needs identified in . TransPlan Status of review by adopting officials: Agreed by consensus to policy as written at July 12, 2000 adopting officials work session; formal adoption at completion of TransPlan process Finance Policy #2: Operations, Maintenance and Preservation Operate and maintain transportation facilities in a way that reduces the need for more expensive future repair. Status of review by adopting officials: Agreed by consensus to policy as written at July 12, 2000 adopting officials work session; adoption at completion of review process. Finance Policy #3: Prioritization of State and Federal Revenue Set priorities for investment of Oregon Department of Transportation (ODOT) and federal revenues programmed in the region?s Transportation Improvement Program (TIP) to address safety and major capacity problems on the region?s transportation system. Status of review by adopting officials: Eugene, Springfield and LTD greed by consensus to policy as written at July 12, 2000 adopting officials work session; Lane County agreed bo policy as written on September 26, 2000, but requested revision to ?policy definition/intent? statement; . resolution of differing positions Fall 1999; adoption at completion of review process Finance Policy #4: New Development Require that new development pay for its capacity impact on the transportation system. Status of review by adopting officials: Agreed by consensus to policy as written at July 12, 2000 adopting officials work session; adoption at completion of review process. Finance Policy #5: Short-Term Project Priorities Consider and include among short-term project priorities, those facilities and improvements that support mixed-use, pedestrian-friendly nodal development and increased use of alternative modes. Status of review by adopting officials: Agreed by consensus to policy as written at July 12, 2000 adopting officials work session; adoption at completion of review process. G2 ADDITIONAL FINANCE POLICIES SUGGESTED BY STAFF TO RESPOND TO PUBLIC TESTIMONY Proposed New Finance Policy: Local jurisdictions will seek changes in current restrictions in county, state and federal transportation funding Status of review by adopting officials: Considered at August 9, 2000 adopting officials work session; addition of policy supported only by Eugene; not resolved; to be scheduled for further . review by adopting officials Proposed New Finance Policy: Support full funding of bicycle project capital and operations and maintenance needs as identified in TransPlan Status of review by adopting officials: Considered at August 9, 2000 adopting officials work session; addition of policy supported only by Eugene and Lane County; not resolved; to be . scheduled for further review by adopting officials ADDITIONAL FINANCE POLICY PROPOSED BY EUGENE CITY COUNCIL Proposed New Finance Policy: Maintain transportation performance and improve safety by improving system efficiency and management before adding capacity. Status of review by adopting officials: Considered at August 9, 2000 adopting officials work session; addition of policy supported only by Eugene and Lane County; not resolved; to be . scheduled for further review by adopting officials Note: In addition to the draft policies, ?policy definition/intent? statements were prepared for each policy, but will not be adopted as policy by the adopting officials. Sources: Revised Draft TransPlan , May 1999, Lane Council of Governments (Section II includes the draft C policies and a ?policy definition/intent? explanation for each policy Agenda Packet for August 9, 2000 Joint Adopting Officials Work Session, including full text of C Eugene City Council proposed policy and policy definition/intent statement Minutes of July 12 and August 9, 2000 joint adopting officials work sessions. C G3 The following section is excerpted from the City?s Financial Management Goals and Policies for reference by the Citizen?s Budget Subcommittee in their work on the transportation funding project. The Financial Management Goals and Policies provide the framework and direction for financial planning and decision making by the City Council, City Boards, Commissions and Committees, and City staff. They are designed to ensure the financial integrity of the City and a service delivery system that addresses the needs and desires of Eugene?s citizens. Financial Management Goals and Policies were last amended by the Eugene City Council in April 2000. Financial Management Goals To have a capital improvement program that adequately maintains and enhances the Goal II: public?s assets over their useful life. Financial Management Policies A:Resource Planning and Allocation Policies Policy A.4 (Service Priorities) . Operating and Capital Budgets which reflect Council adopted service levels, will be prepared by the City Manager and reviewed by the Budget Committee consistent with the following municipal service priorities... b.Service Level 2 . Maintain and replace the City's fixed assets, which includes equipment, infrastructure and facilities so as to optimize their life. Policy A.5(Operating and Capital Budgets) . The relationship between the Operating and Capital Budgets will be explicitlyrecognized and incorporated into the budget process. Funding for the Operating and Capital Budgets shall be sufficient to provide for operating services and maintenance or enhancement of fixed assets needed to support City services. B:Accounting and Financial Practices Policies Policy B.9 (Non-Dedicated Revenues) . With the exception of grants or earmarked donations, the City will not normally earmark revenue for specific public purposes in general service funds such as the General Fund. G4 C:Revenue and Collection Policies Policy C.3(Serial Tax Levies) . To the maximum extent possible, serial tax levies will be used only for time-limited operating services or for capital improvements subject to the rate limitation for non-school governments. (Dedicated Revenue--Capital Projects) Policy C.4. To the maximum extent possible, the City will secure a dedicated revenue source to fund general and storm sewer capital projects. Capital Improvements Policies D: (Capital Improvement Program) Policy D.1. The City will plan for capital improvements over a multi-year period of time. The Capital Improvements Program will directly relate to the long-range plans and policies of the City. Operating funds to maintain capital improvements and to fund additional staff and service needs will be estimated and identified prior to making the decision to undertake specific capital improvements. Policy D.2. (Revenue Bonds--Capital Projects) Whenever a service is an enterprise or utility-based operation and where the ratepayer directly benefits, the City will work to finance capital improvements by using self-supporting revenue bonds, which could be General Obligation backed. Policy D.3 (General Obligation Bonds--Capital Projects) . Use of General Obligation bonds will be limited to major capital construction or improvements as defined in ORS 310.140 in support of general municipal services. ( General Fund Debt -- Capital Projects) Policy D.7. The General Fund may be pledged as a primary or secondary source of repayment of long- term debt obligations when it is determined that this pledge is in the best interests of the City. The maximum annual debt service on all outstanding General Fund debt shall not exceed 10% of total General Fund expenditures in the year in which any new debt is issued. Of that amount, no more than 5% of total General Fund expenditures shall be for long-term debt that G5 is not self-supporting. F:Organizational Policies (Intergovernmental Contracts) Policy F.7. The City will evaluate its use of intergovernmental service contracts to prevent duplication of services in overlapping jurisdictions and to assure an effective and efficient service delivery system to the community. G:Other Policies Policy G.1(Compliance with Laws and Standards) . The City will comply with mandatory Federal, State, and local laws and regulations and, when appropriate, will comply with industry and professional requirements or standards. (Budget Committee) Policy G.2. A Budget Committee will be appointed in conformance with ORS 294.335 and Eugene Code 2.013. Lay members of the Budget Committee serve for terms of three years. The Budget Committee's chief purpose is to review the City Manager's proposed Budget and prepare a recommendation for Council consideration. The Budget Committee may consider and develop recommendations on other financial issues at the direction of City Council. G6 Appendix H FUNDING ALTERNATIVES FOR TRANSPORTATION SYSTEM NEEDS Here we use the term to describe any mechanism that generates revenue for government funding services or facilities. We use to refer to ways to spread out the impact of collecting funds financing through the issuance of debt obligations, such as revenue bonds or interfund loans, that are repaid over time with interest. Current Funding Sources Special Assessments Local Improvement Districts System Development Charges (SDCs) Lane County Road Fund State Highway Trust Fund (SHWTF) Federal Surface Transportation Program (STP) General Fund Some Alternative/Additional Funding Sources Assessments: - Existing use could be Broadened Assessment Practices/Local Improvement Districts expanded to fund preservation and ongoing operations & maintenance activities. Funded activities must directly benefit the property of those paying. - Scope of existing SDC methodology can be Broadened System Development Charges expanded to include impacts of new development on arterials and collectors, local match to state facilities, and to cover larger share of street projects. Revenues may only be used for capacity improvements and not for operation & maintenance or preservation activities of the existing system. SDCs are based on estimated impact on the system by the new development. Property Taxes: - A financing mechanism guaranteed with full faith & General Obligation Bond (GO Bonds) credit of issuing jurisdiction and repaid with property taxes. Potential funding for capital construction or capital improvement projects including street and highway construction, overlay and reconstruction projects. May not be used for operations or maintenance and repairs. GO bond levies fall outside Measure 5 rate cap. Must be passed by a double majority at a non-general election or by a simple majority at a general election. - This could be a capital levy, funding preservation or major Local Option Property Tax Levy capital projects for the life of the project (up to ten years) or a five-year operations levy to fund H1 ongoing operations & maintenance activities. Subject to Measure 5 rate cap. Must be passed by a double majority at a non-general election or by a simple majority at a general election. Excise Taxes: - Could be assessed on gasoline and diesel at the pump Local Option Motor Vehicle Fuel Tax or at distributor level. Typically $.01 to $.03 per gallon in addition to state and federal taxes. Could contract with state Dept. of Revenue to administer & collect revenue. Constitution limits use to ?...construction, reconstruction, improvement, repair, maintenance, operation and use of public highways, roads, streets and roadside rest areas...? - Could tax gasoline, natural gas, fuel heating oil, coal and other fossil Carbon-based Fuel Tax fuels. Assessed in addition to state and federal taxes. Constitution limits use of revenues of the tax from motor vehicle fuel to ?...construction, reconstruction, improvement, repair, maintenance, operation and use of public highways, roads, streets and roadside rest areas...? Could be levied on providers of retail, commercial and non-profit services which Parking Tax - provide parking to customers or participants, and on industrial or fleet parking. Amount would be based on estimated share of use of transportation system as measured by trips generated. Can be based on actual number of parking spaces provided or by estimated trip generation based on land use classification. - Could be levied on the value of the sale of a vehicle.Constitution Motor Vehicle Excise Taxes limits use to ?...construction, reconstruction, improvement, repair, maintenance, operation and use of public highways, roads, streets and roadside rest areas...? - May be levied only by a county under ORS 803.445. Fee would be Vehicle Registration Fees collected by Department of Transportation. Under ORS 801.041 at least 40% of the revenue must be shared with cities within the county. Constitution limits use to ?...construction, reconstruction, improvement, repair, maintenance, operation and use of public highways, roads, streets and roadside rest areas...? Utility/Usage Fees: - Could be placed on all businesses, organizations and Transportation Utility Fee (TUF) households occupying property in the city. Amount of fee would be determined by property use classification, based on typical trip-generation potential. Revenue is typically used for maintenance, preservation and reconstruction of streets. May not be used to increase system capacity. - A broader version of the TUF. Could provide revenue for a broader range of Livability Fee city activities related to the transportation system, including streets, bike paths, street trees, lighting, traffic calming, medians, nodal development. Assessment would be based on estimated share of use of the whole system. H2 - Could be used to fund construction, operation, maintenance, preservation and Tolls reconstruction of particular transportation elements such as bridges. - Would require participation of residents on all unimproved or Street Improvement fee substandard streets in a large, non-contiguous local improvement district. Fees would be pooled and would go to improvement of these streets only. Over time all the streets in the non- contiguous district would be improved. - Could be Fees to Compensate for Dedicated Use of Traffic Lanes for Transit Purposes implemented as compensation where public access to certain traffic lanes is impaired due to dedicated use for Bus Rapid Transit. Lane Transit District would be the only agency paying this fee. Other: - One-time interagency funding, or state or federal grant Special Road Funding Opportunities opportunities that may occur. Some Traditional Municipal Revenue Sources: Property Tax General Sales Tax Personal Income Tax Corporate Income Tax Gross Receipts Tax Payroll Tax Business Registration Fees Entertainment, Lodging or Restaurant Tax H3 Appendix I Transportation System Funding Project Overview of Individual Funding Options Expanded Assessment Practices Local improvement districts (LIDs) are a common tool that has traditionally been used by Brief communities in Oregon and other states to pay for the cost of providing Description ofinitial infrastructure to serve a specific area of the community. In Eugene, assessments Funding Option associated with LIDs have generally been allocated to the adjoining property owners for their share of an initial improvement. As an example, when an unimproved street is initially improved to City standards, the property owners adjacent to the street bear a portion of the improvement costs. From that point forward, the community is responsible for the preservation, maintenance and ultimate replacement of that street. This option proposes to expand this current tool to 1) pay for the replacement/ reconstruction of the infrastructure and/or 2) use the LID concept for preservation and maintenance needs such as overlays (maintenance districts). This approach has never been used by the City of Eugene. However, there is no legal Precedence barrier to assessing adjacent property owners multiple times for the replacement or (prior Council preservation of the infrastructure. The test would be whether there is a ?special? benefit history, other to the adjoining property as compared to the overall community. Staff is unaware of this jurisdictions? approach being used elsewhere in Oregon. Politically, it would be very difficult to get practice, etc.) support by the adjoining property owners. In addition, there is code provisions that allow for project remonstrances that would be difficult to overcome by Council. The calculation is typically based on a cost per foot of property length adjacent to the Calculation Base street or square footage if wastewater or stormwater systems are the basis of the LID. and Typical Typical street assessments run between $70 and $100/foot, depending on location and Rates basis of the assessment (street classification). Currently, staff estimate that a $53 million street reconstruction backlog exists for the Estimated street network over which Eugene has jurisdiction. Most of this financial liability is Revenue Yield, associated with the arterial/collector street network. Approximately 30% to 50% of the Administration/ liability might feasibly be addressed through LIDs/assessments. The balance of the costs Enforcement would need to be addressed through the Road Fund or other sources. Costs There is legal authority to assess a property more than once. However, the historical use Legal Authority of this tool has been focused on the cost of an improvement. The use of these initial and Restrictions funds would be restricted to capital projects--they could not be used for operations and on Use maintenance. The adjoining property owners pay for the improvements under current policy. The Incidence (who district envisioned under this option could be broader and effect a larger geographic area pays?) as long as there could be a ?special? benefit defined for the properties within the boundary of the LID. Sound walls are an example of a situation where multiple properties have been assessed based on the degree of benefit derived. I1 Expanded Assessment Practices Staff are not aware of instances of this tool being used for subsequent replacement or Fairness/Equity preservation of infrastructure that was previously assessed. If, ultimately, all property Issues owners in the community would be expected to pay a share of a replacement cost for the infrastructure adjacent to their property, then there would be no equity issue. This tool would be politically challenging to implement. The Council subcommittee on Assessment of street improvement financing recently evaluated a street improvement fee concept Financial whereby all property owners adjacent to an unimproved street would pay a fee that would Stability and be consistent with their share of improvement costs. Council reviewed the proposal and Political chose not to support it. Local residential unimproved streets are currently improved Feasibility through an LID only when a majority of the property owners support an improvement. Arterial/collector street LIDs are generally initiated by Council. If Council chose to expand the use of assessments, they would need to also address the improvements of unimproved local streets if this approach were to be viable. One can assume that this approach would not generate a stable revenue source. Generally, the City provides 10-year financing to property owners for the assessable Potential costs. If an expanded use of assessments were to be used, Council would need to Economic consider such issues as whether the current financing terms offered would be adequate to Impacts meet the owners? needs, the likelihood of foreclosure given there would be a lien against the property, and the frequency at which a property might be reassessed and face another long-term debt. This approach would not be consistent with current policy and long-term practice. It Consistency would not be consistent with the Council goal regarding affordable housing. However, it with Council would provide for safe and efficient infrastructure, consistent with another Council goal. Goals and Policies Staff is unaware of any other jurisdiction in Oregon that uses this approach. LIDs are Other common but have been primarily focused on upgrading an unimproved street to urban Jurisdiction standards. Another broad based approach of using an LID to provide infrastructure to a Experiences large geographic area was the extension and assessment of wastewater services to River Road and Santa Clara. I2 Transportation System Funding Project Overview of Individual Funding Options Broadened SDCs Transportation SDCs are used to finance a portion of capacity-oriented improvements Brief (arterial/collector streets). This option would expand the use of SDCs to assist in the Description of funding of transportation systems within the Urban Growth boundary that are not under Funding Option City jurisdiction (State and Lane County). Road fund revenues that would otherwise be used by these agencies to finance SDC-eligible improvements could be then allocated to the City for other road funding needs within the UGB. Currently, the City of Eugene collects a regional wastewater SDC for MWMC. It is Precedence likely that the City of Eugene will collect a regional parks SDC for Lane County. (prior Council Collection of SDCs, in general, have mitigated the investment that the community would history, other otherwise need to make through road funds or other sources to meet growth needs. Staff jurisdictions? are unaware of any other jurisdictions transferring road funds in exchange for SDCs. practice, etc.) Transportation SDCs are calculated based on the number of trips that are generated by a Calculation Base new development proposal. The number of trips are based on studies of similar and Typical developments types which are recorded in an ITE manual. The number of trips are then Rates multiplied by the cost per trip. A typical single family residential home generates an equivalent of 1.01 trips, and the typical fee is $738. Commercial/industrial development pays a fee based on the 1000 gross square feet of the building and number of trips for the development type. New development, re-development, infill, etc. pay the fee at the time of building permit Incidence (who issuance if additional or new impact is created by the proposed development. pays?) Development is creating an impact on the transportation system within the UGB Fairness/Equity regardless of which jurisdiction is responsible for the roadway. Collecting a fee to pay Issues for this impact is consistent with growth management and Transplan policies. Lane County has a limited number of arterial/collector streets that remain under their Estimated jurisdiction within the City of Eugene UGB. Lane County is currently considering Revenue Yield, developing a transportation SDC to offset the investment they would otherwise make Administration/ with road funds. Lane County?s CIP has currently identifies approximately $9.7 million Enforcement for several improvements within the UGB over the next six years. The road funded Costs elements of these projects that could be replaced by a Transportation SDC, if established, and then be allocated to Eugene. A similar scenerio could be established for ODOT improvements that would provide capacity for growth. I3 Broadened SDCs State ORS stipulates the limits under which transportation SDCs can be established and Legal Authority restrictions on how the revenues can be used. They can only be used for capacity- and Restrictions oriented capital projects responding to growth demands. They cannot be used for street on Use reconstruction unless additional capacity is added, and then only for the capacity-related portion of the projects. Reimbursement fees can also be collected for the community?s investment in capacity that supports growth, which in turn can be used for road-related needs. The City is currently evaluating such a reimbursement transportation SDC. Lane County could establish an SDC to be collected by the City, or the City of Eugene could include the arterial/collectors under Lane County?s jurisdiction within the UGB in its fee structure, and then transfer the SDC revenue to Lane County. In either case the projects would need to be identified in a capital improvement plan. Road funds that would otherwise have been used for improvements by Lane County are not required by law to be transferred to Eugene; to do so would be a policy decision by the Commissioners. As with the Lane County situation, ODOT facilities planned for construction that would provide capacity for new development within the UGB could be accommodated by a state or local SDC. A further refinement of this option could be a local match for state facilities. The issues outlined above would also apply to ODOT facilities. The revenue stream would be dependent on the pace of development. It would not Assessment of address the preservation and maintenance needs of the community unless the road funds Financial that would be replaced by SDCs were tranferred to Eugene?s Road Fund. This concept Stability and has been reviewed by the City of Eugene Public Works Rates Advisory Committee who Political have recommended that the two agencies, should they so choose, each create their own Feasibility transportation SDC versus attempting to incorporate all of those needs in the City SDC. They suggested that it would be appropriate that the associated road funds be transferred to Eugene, but they also acknowledged the political challenges associated with such a transfer. The City of Eugene may be interested in supporting Lane County?s goal of establishing a transportation SDC if the Road Urban Transition agreement that is due to expire July 2001 can be renegotiated and improved. Likewise, the City may be interested in establishing matching funds through SDCs if there could be some assurance of investment in the local area by ODOT. There is no current estimate available of the financial impact to development as a result Potential of either jurisdiction creating a transportation SDC. The additional costs associated with Economic such a fee may have an effect on Council affordable housing goals. Impacts This proposal would be consistent with Council?s growth management goal that Consistency development pay the full cost associated with its impact on the eligible infrastructure. with Council Goals and Policies As mentioned above, the City of Eugene currently is or is planning to collect an MWMC Other regional wastewater SDC as well as a Lane County Parks SDC. It is likely that similar Jurisdiction arrangements exist in other jurisdictions, and one would expect that the concept will be Experiences increasingly used as funding options for infrastructure improvements become more and more restricted. I4 Transportation System Funding Project Overview of Individual Funding Options General Obligation Bonds General Obligation (?G.O.?) bonds are backed by a property tax levy upon all property Brief Description in the City. G.O. bonds must be approved by the voters. of Funding Option General Obligation bonds are used extensively by local governments across the United Precedence (prior States for a variety of purposes. The City currently has outstanding G.O. bonds issued Council history, for the Hult Center garage, the airport expansion project and the public safety projects. other The City last issued G.O. bonds for transportation projects in 1974, with the issuance of jurisdictions? $3.3 million of Street and Sewer Project bonds. Examples of Oregon localities that practice, etc.) have used G.O. bonds for transportation projects are the City of Salem, City of Lake Oswego and the City of Corvallis. The amount of a property tax levy for G.O. bonds depends on the desired capital Calculation Base spending to be funded with the bonds. The levy calculation will be done annually and Typical during the budget process and it will take into account discounts and delinquencies in Rates property tax payments, interest earnings on fund balances, and an Unappropriated Ending Fund Balance to cover any debt payments due during July through November. The rate will be based on the total levy amount divided by the total taxable assessed value for real and personal property in the City. Individual taxpayers will pay the tax rate times their individual assessed value. To fund $10 million of transportation projects with 20-year G.O. bonds, the City would Estimated need to levy approximately $1.1 million per year. This would cost approximately Revenue Yield, $0.12/$1000 of assessed value in the first year, or about $17 for the average taxpayer. Administration/ Enforcement Property tax levies for G.O. bonds are exempt from the $10/$1000 of real market value Costs tax rate cap for all general governments under Measure 5. Property taxes are administered by the County. They prepare the tax bills, collect the funds, and remit the appropriate amount to the City on a regular basis. Enforcement is done by both the County and the City in the foreclosure process. New or additional property taxes must be approved by a majority of the people voting in Legal Authority an election in November of an even-numbered year. In any other election, there must and Restrictions also be at least a 50% turnout of voters (the double-majority requirement of Measure on Use 50). G.O. bonds may only be used for ?capital construction ? and ?capital improvements ? but not for ?maintenance and repairs, the need for which could be reasonably anticipated ?. The definition of maintenance and repairs includes an exception for ?street and highway construction, overlay and reconstruction ?. The tax is paid by all property owners within City limits. Property owners include Incidence (who business and residences. Businesses may choose to pass the tax on to their customers. pays?) I5 General Obligation Bonds The property tax is a proportional tax on the value of real and personal property for both Fairness/Equity businesses and residences. It does not take into account the ability of the taxpayer to Issues pay the tax. There are numerous exemptions from the property tax designed to promote a variety of policy goals, including some designed to lessen the impact on low-income owners and tenants. Bond financing is a way to more closely match the users of a capital project with those that must pay for the project. This funding source would generate a lump-sum, which would be spent over a period of Assessment of several years on various projects. Financial Stability and The property tax is understandable to the voters (as opposed to a new form of user fee or Political taxes), making it politically feasible from that standpoint. G.O. bond proposals have Feasibility had mixed success in the Eugene area in recent years. There have been six G.O. bond proposals on the ballot from Eugene 1990, and two of those have passed (Public Safety and Parks & Open Spaces). Council members have expressed dissatisfaction with heavy reliance on property taxes in various forums in recent years. This tax would increase the cost of owning a home or business, and potentially increase Potential the cost of leasing or renting a home or business, if the property owner passes on the tax Economic increase. Impacts Council has two financial policies around capital funding and debt issuance, both of Consistency with which are consistent with the use of G.O. bonds for funding transportation projects. Council Goals Policy C.4 states that the City will secure a dedicated revenue source to fund general and Policies capital projects to the extent possible. Policy D.3 states that the use of G.O. bonds will be limited to major capital construction or improvements in support of general municipal services. Council goals include a desire to foster affordable housing. An additional property tax levy would be contrary to that goal, as it would raise the cost of housing. Several cities had G.O. bond proposals on the November ballot and none of them were Other successful. The City of Salem had the largest proposal, at $12 million for restoration Jurisdiction and resurfacing projects. They have been successful in the past in securing voter Experiences approval for $62 million of G.O. bonds for a variety of transportation projects. I6 Transportation System Funding Project Overview of Individual Funding Options Local Option Levy A local option levy is a property tax that is paid by all property owners within the City Brief Description limits. The City could impose a local option levy for capital projects for up to 10 years, of Funding or for other purposes for a maximum of five years. Option Property taxes are used extensively by local governments across the United States. The Precedence (prior City currently imposes a four-year local option levy, for library service improvements. Council history, Voters recently approved a two-year local option levy for recreation services. The City other has not proposed any capital local option levies in the past. Since the passage of jurisdictions? Measure 50, there do not appear to have been any local governments that have used practice, etc.) local option levies for transportation projects. The amount of a local option levy depends on the desired spending for the program to Calculation Base be funded with the levy. The levy calculation will take into account discounts and and Typical delinquencies in property tax payments, interest earnings on fund balances, costs for Rates interfund loans, and a provision for a 2-month Unappropriated Ending Fund Balance for operations. The rate will be based on the total levy amount divided by the total taxable assessed value for real and personal property in the City. Individual taxpayers will pay the tax rate times their individual assessed value. There are two types of local option levies. Under a tax rate levy, the City would impose a pre-determined tax rate each year of the levy and receive whatever amount of revenue that generated by the assessed value within the City each year. Under a uniform amount levy, the City would impose the same amount each year over the term of the levy. The tax rate would change from year to year, based on the amount of total assessed value in the City. To fund $10 million of projects with a 10-year capital local option levy, the City would Estimated need to levy approximately $1.1 million per year. This would cost on average Revenue Yield, approximately $0.10/$1000 of assessed value, or an average of $16 per year to the Administration/ average taxpayer over the 10-year period. Enforcement Costs To fund $500,000 of operating costs with a four-year local option levy, the City would have to levy approximately $650,000 per year. This would cost on average approximately $0.7/$1000 of AV, or an average of $10 per year to the average taxpayer over the four-year period. Local option levies are subject to the $10/$1000 of real market value tax rate cap for all general governments under Measure 5. Under Measure 50, local option levies are the first to be reduced in the event of tax rate compression. This means that if the combined total levies for the overlapping general governments exceeds the Measure 5 cap, any local option levies would be proportionally reduced until the tax rate limit is satisfied. Property taxes are administered by the County. They prepare the tax bills, collect the funds, and remit the appropriate amount to the City on a regular basis. Enforcement is done by both the County and the City in the foreclosure process. I7 Local Option Levy New or additional property taxes must be approved by a majority of the people voting in Legal Authority an election in November of an even-numbered year. In any other election, there must and Restrictions also be at least a 50% turnout of voters (the double-majority requirement of Measure on Use 50). A 10-year capital local option levy can only be used for capital purposes. The projects funded with a capital levy must have an average useful life of at least the term of the levy (i.e., projects with a useful life of at least 10 years for a 10-year capital levy). The tax is paid by all property owners within City limits. Property owners include Incidence (who business and residences. Businesses may choose to pass the tax on to their customers. pays?) The property tax is a proportional tax on the value of real and personal property for both Fairness/Equity businesses and residences. It does not take into account the ability of the taxpayer to Issues pay the tax. There are numerous exemptions from the property tax designed to promote a variety of policy goals, including some designed to lessen the impact on low-income owners and tenants. Projects with a useful life of more than 10 years would be paid for by those taxpayers who live in the City only during the 10 year life of the levy, and those citizens that use the facilities beyond the 10 year life of the levy would receive those services with paying for them. This tax would generate capital funding on a ?pay-as-you-go? basis, rather than Assessment of providing lump-sum funding on the front end of projects. The level of revenue Financial generated would be static during the term of the levy (assuming a uniform amount levy) Stability and or could increase or decrease each year depending on the change in assessed value of the Political City (assuming a tax rate levy). Feasibility The property tax is understandable to the voters (as opposed to a new form of user fee or taxes), making it politically feasible from that standpoint. Local option levy proposals have had mixed success in the Eugene area in recent years. There have been six local option levy proposals on the ballot from Eugene or Lane County since Measure 47 passed, and three of those have been successful. Council members have expressed dissatisfaction with heavy reliance on property taxes in various forums in recent years. This tax would increase the cost of owning a home or business, and potentially increase Potential the cost of leasing or renting a home or business, if the property owner passes on the tax Economic increase. Impacts Council has several financial policies stating that, to the extent possible, non-recurring Consistency with resources, such as a local option levy, should be used for non-recurring expenses, such Council Goals as capital projects. and Policies Council goals include a desire to foster affordable housing. An additional property tax levy would be contrary to that goal, as it would raise the cost of housing. Prior to the passage of Measure 50, several jurisdictions funded transportation projects Other with a serial levy. Under the ?black box? calculation of Measure 50 permanent tax Jurisdiction rates, most of those serial levies were incorporated into those jurisdictions? permanent Experiences tax rates. Since implementation of Measure 50, there do not appear to be any local governments that have used local option levies for transportation funding projects. I8 Transportation System Funding Project Overview of Individual Funding Options Motor Fuel Tax Imposed on Distributors/Dealers Motor fuel tax on gasoline and diesel sold in Eugene and used in vehiclesutilizing public Brief roadways, imposed on distributors of gas and diesel fuel products, as well as service station Description of owners who receive fuel from out-of-area distributors. Funding Option The tax could be tied to a specific set or category of projects and be structured to sunset when the net revenue amount needed to fund those projects has been generated. Excise taxes on motor fuels are imposed in many states. In Oregon, both Multnomah and Precedence Washington counties, as well as the cities ofPendleton, The Dalles, Tillamook and Woodburn, (prior Council impose local gasoline or motor fuel taxes. history, other jurisdictions? In Eugene, a 2.7-cent per gallon tax to partially fund the storm water treatment program was practice, etc.) considered and rejected by the City Council in January 1995. A motor vehicle fuel tax is typically levied as a cents per gallon but could also be levied as a Calculation Base percent of sales. The calculation base is generally gallons of gas (and frequently diesel fuel) and Typical sold inside the city limits. Rates The state fuel tax is currently $0.24 cents per gallon. The federal fuel tax is $0.184 cents per gallon. Among the six Oregon cities and counties which currently impose a motor fuels tax, the tax rates range between one and three cents per gallon. A 1-cent tax on gasoline and diesel sold or distributed in Eugene as motor vehicle fuel would Estimated generate approximately$677,000 for FY02 and $685,000 for FY03, increasing slightly in Revenue Yield, successive years. Estimated revenues are based on Oregon Department of Transportation Administration/ projections for gallon sales statewide (net of refunds), with an estimated allocation for Lane Enforcement County and Eugene based on proportionate passenger car registrations and share of population, Costs respectively. Based on experiences in Multnomah and Washington counties, the cost of administration is estimated at 1% of the gross proceeds for a tax at the distributor level, as the State (ODOT) would be able to provide administration/collection services under contract to the City. In the event that the tax were to be imposed at the retail supplier level, these costs may be slightly higher. Some of the smaller cities administer their local motor fuel tax program in-house but do not separately track those costs. I9 Motor Fuel Tax Imposed on Distributors/Dealers Cities have home rule authority to levy a motor vehicle fuel tax, and Council could impose the Legal Authority tax by ordinance, under powers granted in the City Charter. Counsel has advised us of the and Restrictions following limitations around the City?s ability to tax motor vehicle fuel distributors: on Use Due to constitutional limitations, the City would likely be unable to tax fuel distributed < outside of its jurisdiction. Although the City can tax sales of fuel that occur inside its limits, it cannot tax sales that < occur outside its limits. The Oregon Constitution forbids the City from imposing a tax based solely on < geographic location. Therefore, the City could not legally impose a tax solely on sales to customers located outside of the limits. The City?s authority to tax is confined within its territorial boundaries. If a distributor?s < facility is outside the City limits, then it has no ?nexus? or connection with the City that would justify its taxing of either the facility or transactions occurring at that facility. A tax on fuel storage may be an option that would serve the City?s needs, should further < analysis of such a tax be desired. Additionally, Article IX, Section 3a of the Oregon Constitution imposes restrictions on the use of the tax, in that it provides that revenue from gas and other vehicle-related taxes may be used only ?for the construction, reconstruction, improvement, repair, maintenance, operation and use of public highways, roads [and] streets.?The strict test is that an expenditure of gas taxes must ?primarily and directly facilitate motor vehicle traffic.? In justifying the use of motor vehicle fuel taxes, an expenditure must be used directly for transportation services within the public right-of-way, and there must be a direct and close connection between the expenditure and vehicular use. Although the tax is collected and remitted to the taxing jurisdiction by the distributors and/or Incidence (who retailers, it is ultimately passed through to the motor vehicle owner/operator as a component of pays?) their cost of motor vehicle fuel purchases. This tax would apply to motor fuel purchases by residents as well as by non-residents who commute or do business in Eugene and purchase fuel inside the City limits. A motor vehicle fuel tax is a proportionaltax on a commoditywhich, to some degree, is Fairness/Equity discretionary. In practice, this tax is generally regressive. However, since the use of the tax is Issues statutorily restricted to expenditures which primarily benefit vehicular traffic, it truly is a ?user fee.? This tax would generate funding on a ?pay-as-you-go? basis, rather than providing lump-sum Assessment of funding on the front end of projects. The level of excise tax revenue generated would be subject Financial to fluctuation with changes in consumer consumption patterns for motor vehicle fuel. Growth in Stability and the revenue yield would mirror growth in the volume of fuel sales which, in turn, would reflect Political increased usage of the public roadways. Feasibility This tax failed in six out of six counties in Oregon in the November 1998 election. Survey resultsfroma 1992 Eugene citizen survey indicated that 48% of those surveyed favored this form of tax. I10 Motor Fuel Tax Imposed on Distributors/Dealers There is potential for loss of business for Eugene dealers to dealers selling outside the city Potential limits, where sales are not subject to the tax.However, tax rates as low as 1-3 cents per gallon Economic are not likely to have much affect on consumer behavior or location decisions. One opportunity Impacts for minimizing this concern would be to jointly impose a local motor vehicle fuel tax with the City of Springfield. Demand for vehicle fuel is regarded as inelastic relative to business cycles. This tax would increase the cost of business for consumers of motor vehicle fuel. Gas/ fuel taxes are not deductible as itemized deductions on individual income tax returns but are generally deductible as business expenses or expenses for the production of income. Due to statutory restrictions on the use ofthis tax, there may be limited opportunity for funding Consistency improvements which support mixed-use, pedestrian-friendlynodal development and increased with Council use of alternative modes. However, the motor fuel tax could be structured to address a Goals and significant portion of the funding needs for operations, maintenance and preservation of existing Policies transportation facilities, consistent with the priorities in City financial management goals and draft TransPlan finance policies. On November 1, 1999, the City of Pendleton implemented a 2-cent per gallon tax on all fuel, Other including diesel, sold in Pendleton and used in vehiclesutilizing public roadways. The tax is Jurisdiction applicable to all motor vehicle fuel which is imported or acquired for sale, use or distribution in Experiences the city by both distributors and wholesale/retail suppliers, provided the city tax has not been previously incurred. The tax is scheduled to sunset when the net revenue therefrom reaches the target of $1.2 million, which is the City?s local match share for a major street/underpass construction project. The City estimates that goal will be reached within five years. The motor vehicle tax proposal was brought to the Council by a 16-member citizen committeewhich worked for 18 months, and incurred $9,000 in research and community survey costs, to develop their recommendation to Council. In the assessment of staff, the successof and community support for Pendleton?s tax can be principally attributed to the following factors: direct discussions with and inclusion of wholesale and retail suppliers of gas and diesel C fuel in the process; a specific, well-defined transportation project with strong communitysupport; C a ?sunset? provision for the tax, tied to a specific funding target; C protections for fuel vendors on issues of concern for them (e.g., protections from having C to pay the tax on noncollectible accounts). I11 Motor Fuel Tax Imposed on Distributors/Dealers The following list identifies some of the major policies choices which would need to be Policies Choices considered in order to develop an ordinance for the implementation of a motor fuel tax: Would the tax apply to sales of all motor vehicle fuels or only to gasoline? < Would the tax be applied upon distribution, sale and/or storage of motor fuel? < Would the tax be imposed upon gross receipts from sales of motor fuels or imposed < using a volumetric methodology based upon gallonage? Would the tax be imposed primarily upon persons who import motor fuel for sale or < distribution in the city, or should it target retail sales of motor fuel? Should Council simply implement by ordinance or refer the tax to the voters? < To what extent should there be public input/discussion in development of a Eugene < ordinance and how would that be facilitated? Should the tax be dedicated to specific projects or a multi-year list of projects,or should < it be available for appropriation for any eligible purposes? Should the ordinance include any percentage restrictions on the use of the net revenue < fromthe tax (e.g., 2/3 dedicated to street reconstruction backlog)? Should the tax contain a ?sunset provision,? specifying a date certain for Council < review? What protections or concessions for fuel vendors should be incorporated (e.g., < Pendleton?s ?noncollectible account? provision)? Should the ordinanceinclude a business licensing or dealer permitting requirement? < What exemptions from or refunds of tax should be incorporated in the ordinance? < Examples of possible exemption/refund situations: Sales to Armed Forcees < Importsof quantities less than 500 gallons < Sales of non-retail diesel fuel < Use of motor fuel in: < aircraft < cleaning or commercial use < power take-off units (cement & garbage trucks) < rural mail delivery < operation of vehicleson certain roads or private property < stationary gas engines (e.g., motor boats, lawnmowers) < Note: Some of these exemptions or refunds may be constitutionally required. The followinglist identifies the general tasks which would need to be completed in order to Draft Workplan implementa motor vehicle fuel tax in Eugene. Should this funding option move forward in a recommendation to Council, a more detailed version of the workplan would be developed and provided as part of that recommendation. Review authorization/implementation alternatives (refer to voters?Council impose?). < If appropriate, identify election timeline for submission to voters. < Solicit public input and discussion, as deemed appropriate. < Determine the structure of the tax (who pays, rate, exemptions, refunds, etc.). < Refine revenue estimates with ODOT, other jurisdictions, etc.. < Develop format of dealer remittancereport;negotiate administration/collectionwith < ODOT. Develop draft ordinance and resolve any legal issues or concerns. < Identify service needs to be funded by the tax through the normal budgetary process. < I12 Transportation System Funding Project Overview of Individual Funding Options Transportation Utility Fee The basic concept underlying the Transportation Utility Fee (TUF) is that the comprehensive Brief Description transportation infrastructure is a utility system that delivers services to all users of developed of Funding real property throughout the city. This is similar to the concept of the city?s wastewater and Option stormwater utilityservices. Use of a utility systemincurs a real cost. Accordingly, a fee is charged to recover the user?s share of overall cost of the system. The total annual cost of the transportation utility service is measured by the city?s budget for administration, operation, maintenance, minor improvement, preservation, modernization and reconstruction costs of all elements of the transportation system. The transportation system?s annualcost to be funded by the TUF is prorated among system users according to an estimate of their share of their use of the system. A methodology that may include a number of factors sets the actual fee levels for each propertyuse category. All revenue from a TUF must go to pay the costs of the existing transportation system and should not be used for expansion of transportation system capacity. SDCs and assessments remain the primary sources of funding for capacity expansion. A TUF is not based on the ownership or value of property and is not a property tax. The fee is not related to fuel sales or operation of a vehicle, so the revenue from a TUF is not restricted as a gas tax would be; it can be used for all elements of the transportation system. A TUF is also not an special property assessment because it is not based on unique benefit to a particular assessed property. A Transportation Utility Fee is proportionate to the estimated fee-payer?sshare of use of the system. According to this principle of proportionality, a greater share of use of the transportation system results in a higher fee, while a lower share of use results in a lower fee. For example, under this principle of proportionality, commercial activity generating heavy use of the transportation system will pay a higher fee than households, which generate much lighter use. An estimate is made of share of system use based upon the statistical data in a standard guide, the Institute of Transportation Engineer?s, depending on how property Trip Generation Manual is used. The fee formula can be further tailored, if necessary, to assure proportionality under local conditions. Undeveloped or unused property, which does not generate use of the transportation system, should not be not subject to the fee. A second principle of a TUF is that it is universal . Since all developedproperty in the city benefits from use of the transportation system, all residents, organizations and businesses occupying that property should pay their proportionate share of the costs of the transportation system?s operation and upkeep. Some municipalities permit deferral or discount of the fee for demonstrated economic hardship. However, no blanket exemptions for particular classes of property should be permitted, just as no property class is exempt from paying wastewater or stormwater utility fees. I13 Transportation Utility Fee In 1985 La Grande was the first of eight Oregon cities to implement a TUF, followed by Precedence (prior Ashland, Eagle Point, Tualatin, Medford, Phoenix and Wilsonville. The City of Talent most Council history, recently adopted a TUF in 2000. Municipalities in Texas, Washington and other states are also other using this method of transportation funding. jurisdictions? practice, etc.) The Eugene City Council has discussed the concept of a TUF in the context of stormwater utility system funding (1994), development of the Multi-year Service and Funding Plan (1998), and draft Transplan discussions (1999-2000). No action on a TUF was taken, however. The total fees charged are typically calculated to produce only the level of annual revenue Calculation Base necessary for administration, operation, maintenance, minor improvement, preservation, and Typical modernizationand reconstruction the transportation system. The individual fee anyone is asked Rates to pay is based upon the estimated trips generated based on the type of use of the developed real propertythey occupy. To measure trip generation, the Institute of Transportation Engineers (ITE) has produced a , which is widely used by municipal engineering Trip Generation Manual departments. This manual is based on decades of nationwide study of traffic generated by a wide range of property uses. The City of Eugene currently uses the ITE Trip Generation in it?s formula for determining transportation SDCs. Manual In most Oregon cities with TUFs, the typical number of trips for a zoned use, as given in the ITE, is multiplied by the number of square feet of the buildings or Trip Generation Manual number of dwelling units. This result is then multiplied by a city-specific cost factor per trip. Adjustments may be made for a number of factors, such as increased generation of truck traffic as opposed to other vehicles. Further adjustments may be made for permitted deferrals or discounts. In Oregon cities with a TUF, the resulting fees vary from $1.42 to $5.12 per month for a single family home, with fees for non-residential activities varying considerably depending on the traffic generated. For example, in 1997 the Medford TUF assigns a monthly fee of $27.84 to a fast food restaurant, and a fee of $2,195.07to a major shopping center. The fee for a single family home in Medford in 1997 was $2.20. Transportation utilityfees are set annuallyby council resolution or administrative action to Estimated meet approved budget requirements of the transportation system. The net revenue to be raised Revenue Yield, is controlled by the normal budgeting process. The fees to be paid are then calculated according Administration to a methodology adopted by council or administrative action. The amount of net revenue and Enforcement generated is totally dependent on the budget requirements and resulting fee levels. Costs Administrative costs are stable, regardless of the amount of revenue raised by the TUF. A more complex methodology will result in higher administrative costs, while a simpler methodology will be cheaper to administer. If Eugene were to raise $10 million gross revenue from a relative simple TUF, occupants of each single family residence would pay an estimated fee of $4.19 per month. This assumes that households will pay their proportionate share of one-third and non-residential activities are paying about two-thirds of the total revenue generated. The fee paid by commercial and other non-residential activities would vary widely depending on size and the estimated level of trips their activity generates. I14 Transportation Utility Fee To administer such a TUF, the city will need an estimated six FTE in the first year to set up and Estimated implementthe program. Once the TUF is up and operating, staffing can be reduced to an Revenue Yield, estimated 2.5 FTE. In addition, EWEB will need to be paid an estimated $0.35 per account per Administration month for billing costs. With these assumptions,total TUF administrative costs are estimated to and Enforcement be about $685,000 for the first year, and about $407,000 per year thereafter (in current year Costs (continued) dollars). A more detailed estimate of administrative costs will be done if the TUF is moved forward for council consideration. Net revenues from a $10 million gross TUF would be about $9.6 million under these assumptions. An incorporated city may adopt a TUF under its home-rule authority and powers granted in the Legal Authority City Charter. No specific authorization by statute is necessary. To avoid being classified as a and Restrictions tax or a special assessment and thus found invalid, a TUF must be carefully structured. Not on Use only should the methodology of the fee be a concern, but also the procedures for its application. The city attorney has reviewed the TUF and has advised as follows. A TUF based on an estimate of trip-generation based on property use is accepted by the ! Oregon courts. This is demonstrated in the 1990's case when Medford?s TUF was unsuccessfully challenged based on the different rates Medford charges for various property uses. The ITE was and is still the basis for Trip Generation Manual Medford?s rates. At the Circuit Court leveland Court of Appeals level, the Courts agreed with Medford?s argument that rates based on the ITE are a valid basis Manual for distinguishing between different categories of use. The ITE has been tested Manual in litigation and been accepted by courts all over the country. A TUF is not a tax upon property and therefore is not subject to Measure 5 or Measure ! 50 limitations. Rather, it is a fee imposed upon occupancy. InRoseburg School District v. City of Roseburg, 316 OR 374 (1993), the Oregon Supreme Court held that the Roseburg storm drainage utility fee was not a tax on property because it was imposed on occupants of property and not against property as a direct consequence of ownership of property. Vacant property should not be subject to the TUF. Courtswill probably regard a TUF as a fee so long as the amount of the fee is tied to ! the fee-payer?s use of the transportation system, for instance based on the ITE Manual, and the revenue is used to support the city?s transportation system. It is an open question as to whether the University of Oregon would be subject to the ! TUF. An 1987 Attorney General?s opinion said that the Southern Oregon State College was exempt from Ashland?s TUF under the general immunity of state property from taxes.However, under the subsequentRoseburg decision, the reasoning of the Attorney General?s Opinion concerning SOSC?s immunityis in question. (In fact, Southern Oregon University now pays the TUF to the City of Ashland). TUF proceeds should not be used for capital improvementsthat are otherwise funded ! by SDC?s, because that would undermine the basis for the SDC calculations. For similar reasons, TUF revenue should not be used for projects that are financed through special assessments. Since a TUF is not a tax on property, delinquent accounts should not automatically ! become a lien on property. Enforcement can be achieved as with other utility fees, through shut off of the water utility. I15 Transportation Utility Fee An analysis of the legal aspects of a TUF done by the Lane Council of Governments in 1998 Legal Authority concludes that, in order to avoid being classified as an assessment, a TUF should be based upon and Restrictions actual use of the road system and not be enforced by a lien. The resulting on Use benefit should be defined in terms of the resident using maintained streets rather than an actual (continued) benefitto that property owner and the property itself. Revenue should be restricted to maintaining the street system rather than new improvements. All developed and occupied properties are normally subject to the fee. The recipient of the Incidence utility account billing is liable for payment; this is assumed to be the occupant or the (who pays?) representative of the occupant. Because the fee is billed to commercial and retail property, some of the costs of the fee will likely be recovered from the customers of those businesses. Many customers reside outside the city,but nevertheless would indirectly contribute to the costs of operation of the city?s transportationsystem in this manner. Because a TUF is based on the principles of proportionality and universality, the fee can be Fairness/Equity equitable in distributing the share of costs of the transportation system among all those who use Issues it according to an estimate of their share of use. If exclusions were granted to a group of property users then costs would be shifted and the equity of the fee would be compromised. A TUF is not usually described as progressive or regressive in itself because it is a utility fee and is not income-based. Charging a fee based in part upon the occupant?s income would likely violate the share-of-use basis of the TUF. However, inclusion of limited deferrals or discounts based on economic hardship might bring an element of progressivity to the fee structure while not violating its basis. Financially, TUFs are exceptionally stable because they are a fee for service targeted to raise a Assessment of specific net amount of revenue. Variations of actual from projected revenues are normally very Financial small. Stability and Political A city may adopt a TUF by council action or by placing it on a city ballot. Oregon cities with Feasibility TUFs have all implemented the fee structures by ordinance rather than by a vote, and typically adjust the target revenue and actual fee levels annually by resolution or administrative action. Development of the TUF methodologies by Oregon cities has often involved a range of community representatives; this has helped ensured public understanding and support of the TUF. Reports are that Oregon cities with TUFs have found it to be quite well accepted by their communities as a means to fund city transportation systems. Property uses generating heavy traffic will feel the greatest impact, proportionate to their use of Potential the transportation system. The actual fee to be paid will depend on the revenue to be raised and Economic the fee?s methodology. The level of the fee will likely not affect business activity, however., Impacts and should be considered in comparison to the potential economic effects of deterioration of the transportation system. No Oregoncity with a TUF has reported adverseeconomic consequences stemming from it. On the other hand, because net fee revenues are invested in the transportation system, economic activity is enhanced as the transportation is maintained and improved. It is likely that businesses will pass on some or all of their TUF costs to their customers, just as other business costs are normally passed on. In that many people from outside the city shop and work in Eugene, a TUF may indirectly increase their contribution to the cost of the transportation system. I16 Transportation Utility Fee Households should feel little economic impact from the TUF. The amount of the TUF is likely Potential to be exceptionally low compared to other utility fees. For comparison, a local Eugene Economic newspaper subscription is currently $11.50 per month, and the average Eugene residential Impacts wastewater utility fee is $13.00 per month. If implemented, a transportation utility fee on a (continued) single family residence in Eugene would likely be less than $5 per month. Adoption of the TUF would be consistent with several Council Goals and Policies. Among Consistency with these are Goal I: ?To establish and sustain a community Financial Management Goals Council Goals supported service system,? and Goal II: ?To have a capital improvementprogram that and Policies adequately maintains and enhances the public?s assets over their useful life.? A TUF would also be consistent with Financial Management Policies,Section C: Revenue and Policy C.2. ?The City Council will establish cost recovery policies for fee Collection Policies, supported services which consider the relative public/private benefits receive from the services being provided and/or the desirability of providing access to services for specialized populations. These policies will determine the percentage range of full service costs to be recovered through fees. The level of cost recovery will be routinely adjusted to ensure that rates are current, equitable, and competitive and cover that percentage of the total cost deemed appropriate.? Finally, a TUF would meet the by allowing continuing 1999-2000 Vision and Goals Statement, provision of a safe, efficient transportation infrastructure. Transportation Utility Fees have now been successfully implemented in eight Oregon cities, as Other well as cities in other states. Court challenges to TUFs in Medford failed in the 1990s. No Jurisdictions? Oregon city has repealed a TUF once having established it. Experiences In establishing and structuringa TUF, the followingpolicy issues are among those that should Policy Choices be considered. 1.The ordinance establishing a TUF must declare a transportation utility exists and should list the systems elements. The greatest flexibility will result from a comprehensive listing of system elements. What transportationsystem elements are to be included in this definition of the transportation utility? 2.The ordinance also authorizes the type of activities on which TUF revenue may be spent.Again, the greatestflexibility will result from a broad listing of eligible activities. What activities should be included? 3.Should the ordinance establishing the TUF have a sunset date? 4. 5.How will the TUF rates be adjusted to produce the necessary revenue; by ordinance, resolution or administrative order? Should rates be adjusted annually or less frequently? 6.How will the council, budget committee or other group be involved in rate-setting? 7.Should the TUF be referred to the ballot or should it be adopted by action of the City Council? 8.Should the ITE or another means of estimating trips, such as Trip Generation Manual required parking spaces, be the primary basis for assigning trip generation rates to categories of use of properties? 9.Should there be a credit for bicycle or transit use? How will this be applied? 10.Should heavy truck or other intense traffic generated by the propertyuse be included in calculating the rate for a category of use, if the data is available? I17 Transportation Utility Fee 11.To what extent will administrative action be allowed to address requests for change in Policy Choices use category, requests for adjustments, application for deferrals or discounts, or other (continued) issues not addressed in the enabling acts? Should city council participation be required for some of these actions? 12. It is feasible to have from three or four to over thirty separate property use categories, each with an assigned rate. Should the TUF have only a few categories of property uses with highly generalize trip-generation rates or greater number of categories with more specific trip-generation estimates? 13.Should residential uses be subdivided into single-family and multi-family with different rates assigned? 14.Should there be a separate senior housing and group housing property use categories? 15.Should there be an at-home business adjustment to the residential rates to account for increased trips from home businesses? 16.What form of appeal will be provided if someone feels they are not paying the correct rate? 17.Will traffic surveys and/or other means be allowed as a way to improve information and adjust the rate otherwise provided in the ITE? Manual 18.Should a limited economic hardship deferral or discount be included? What should be the definition of economic hardship for deferral eligibility? 19.Should ?by-pass? adjustments, which reduce the total trip-generation rate for properties that serve people who happen to be passing by rather than making a special trip, be made to certain non-residential use categories? 20.Should variation in typical trip length be included in calculating rates for different geographic areas of the city, if the data is available? 21.Should the TUF include a factor adjusting for atypical modes of transportation of users of the property, such as greater than average use of bicyclesor public transit, if the data is available?What will be the basis for the adjustment? The following identifies the general tasks to be taken in order to implement a TUF in Eugene. Draft Workplan Should this funding option be moved to council, a more detailed version of the implementation plan will be prepared. Solicitpublic input at each stage of work ! Adopt general structure and outline methodology. ! Draft ordinance and/or resolution. ! If appropriate, submit TUF to voters. ! Address any identified legal issues. ! Finalize methodology,including property use categories, adjustment factors, deferral ! and discounts, appeals process. Set up dedicated subfund in the Road Fund, or independent dedicated fund. ! Set up workunit and assign or hire staff. ! Develop necessary data, including accurate estimates of square footage, updated ! information on use of property, data on transportation mode and truck traffic generated by various use categories. Perform field surveys as necessary. ! Work with EWEB, LCOG, Lane County Assessment & Taxation as appropriate. ! Develop and implement computer models and data structures; enter data as necessary. ! Refine revenue estimates and administrative cost estimates. ! Integrate rate-setting process with annual budgetary process. ! Identify serviceneeds to be funded and funding levels through the regularbudgetary ! process. Implement model and set rates according to budgetary need. ! Implement appeals and adjustment processes. ! I18 J1 Off-street Transit Facilities Transit Facilities Off-street Pedestrian Facilities Pedestrian Facilities ilitiesOff-street Bicycle Fac ilitiesBicycle Fac Facilities Off-street Handicapped Handicapped Facilities Health, Safety & Welfare Street Trees Other Activities Related Operations or Striping Lighting Signals Signage Replacement Renewal Minor Improvement Reconstruction Repair Maintenance Construction Operation Administration M I N U T E S Citizen Subcommittee of the Budget Committee Transportation Funding Project Public Works Conference Room, 858 Pearl Street, First Floor September 19, 2001, 5:30 p.m. PRESENT:Eleanor Mulder, Chair; Craig Wanichek, Vice Chair; Howard Bonnett, Jack Lucier, Bruce Mulligan, Jennifer Solomon, members; Jim Carlson, City Managers Office; Kurt Corey, Eric = Jones, Valerie Dixon, Jeff Lankston, Jim McLaughlin, Paul Klope, Public Works Department; Larry Hill, Becky Koble, Central Services; Bud Furber, Pavement Services, Inc.; John Ostrowski, JOMC. ABSENT:Eric Forrest, Paul Holbo, members. Ms. Mulder called the meeting of the Citizen Subcommittee of the Budget Committee to order. I.APPROVAL OF MEETING MINUTES Ms. Solomon moved, seconded by Mr. Bonnett, to approve the Citizens Subcommittee of the Budget = Committee meeting minutes of April 23, 2001, as submitted. The motion passed unanimously. II.PRESENTATION OF CONSULTANT REPORT ON PAVEMENT PRESERVATION Mr. Corey explained that the Public Works Department staff had analyzed pavement conditions throughout the Citys network of improved streets, which were presented in a report entitled Pavement Management = System Report - An Update on City of Eugene Pavement Conditions(March 2001). He said that to confirm the results of that report, the City authorized a review of the analysis of pavement conditions and funding needs through Pavement Services Inc. He proceeded to introduce Arthur (Bud) Furber, Principal Engineer of Pavement Services, Inc., who presented an overview of findings in the Review Of Funding Needs for Pavement Preservation. MINUTES- Citizen Subcommittee of the Budget Committee September 19, 2001Page 1 Mr. Furber stated the review confirmed that the City of Eugenes assessment of the current condition of the = pavement as rated through the Citys pavement management system was on track. He said the study = concluded there needed to be some adjustment in the unit prices for pavement rehab work, and the effect of that adjustment was a slight increase in unit prices. Mr. Furber explained that the City had an excellent data base of how pavements performed over time,and that these pavements had an expected life 37 percent longer than what had been modeled in the software and, therefore, would cost less to maintain. He commented there was a more effective way of allocating maintenance dollars by using a sub-budget for the arterial overlays, the residential overlays, etc. Mr. Furber referred to page 5 of the review - Exhibit 1, Comparison of Effect of Budget Allocation on Deferred Work Backlog, as follows: Estimated backlog after 10 years with no additional funding - $231,500,000 Estimated backlog after 10 years with $8.5 million Annual Budget Prioritized Best First in Single A@ Budget - $56,600,000 Estimated backlog after 10 years with $6.5 million Annual Budget Prioritized by Sub-budgets - $55,100,000 Estimated backlog after 10 years with $8.5 million Annual Budget Prioritized by Sub-budgets - $40,100,000 Mr. Furber summarized that the Citys work with the pavement condition assessment was on target, and the = result of the findings of his analysis was that the additional cost could be attributed to the delay in funding and, if it were not for that fact, the backlog in 2011 would be the same as the City had estimated: namely, MINUTES- Citizen Subcommittee of the Budget Committee September 19, 2001Page 2 $32 million. Mr. Furber referred to Exhibit 2, Cost Distribution; Exhibit 3, Effect on Backlog Distribution; and Exhibit 4, 2011 Pavement Condition Distribution, which reflected that most streets would be in good condition in 2011, if preserved and rehabilitated as scheduled with the recommended $8.5 million per year. He said the streets in the chart in Exhibit 4 that were in poor condition in 2011 were due to the lack of funding available to be spent on reconstruction projects (in the $8.5 million per year plan) because most of the available funding would be directed to overlays and slurry seals. In response to a question from Mr. Wanichek, Mr. Furber replied that the first objective would be to stabilize the backlog. He conceded that 10 years was a long time over which to attempt to estimate but opined it would be prudent to get to a funding level where, over time, the backlog would decline. In response to a question from Mr. Bonnett, Mr. Furber replied that if all the projects were put in one pot of money and sorted by condition, some projects would not be addressed. He explained that projects should be separated into segments with money allocated from “the bottom up to prevent projects from @ falling into the reconstruction category. Mr. Furber added that, with respect to residential streets, they could be protected from falling into overlays by applying slurry seals. He explained that separating systems into sub-budgets and prioritizing accordingly provided the ability to focus where the need was greatest. In response to another question from Mr. Bonnett, Mr. Furber replied that a minor arterial classification MINUTES- Citizen Subcommittee of the Budget Committee September 19, 2001Page 3 would average all streets together and review their performance over time. He said there were default models in the software, a critical component, to arrive at a better performance. Mr. Furber explained that the default model came into play approximately 60 percent of the time. He remarked that (1) 37 percent was a weighted average of all the classifications; (2) an increase in the life of major arterials, which accounted for approximately two percent of the total system lane-miles, could be as high as 85 percent; and (3) an increase in the life of residential streets, which accounted for approximately 70 percent of the system, was approximately 30 percent. In response to a question from Mr. Mulligan, Mr. Furber confirmed that the slurry seal was the most effective method to maintain the condition of residential streets and more economical than doing overlays. He elaborated that the primary failure on residential streets was the aging of asphalt concrete and that applying slurry seal within 3 to 5 years would prevent the age-related cracking. Mr. Furber estimated that at least 8 to 10 years of life (possibly up to 20 years, based on the City of Vancouver’s experience) would be possible for residential streets with the application of aggregate slurry seal, and that this application could be applied at least two to three times. He added that residential streets with bus routes were a different situation, because the buses will more quickly cause structural failure to the pavement. In response to a question from Mr. Wanichek, Mr. Furber responded that, in simulating the $8.5 million annual funding applied to the preservation backlog, the unit cost used included the Citys engineering and = administration costs, testing, ancillary/associated work, and the effects of inflation. He noted that 22 percent was the average percentage, based on actual City experience, used for estimating those City costs as a percent of the construction cost. He said in some cases, the actual cost items were quite high as a MINUTES- Citizen Subcommittee of the Budget Committee September 19, 2001Page 4 percent of the construction cost and were, therefore, adjusted downward to reflect an overall average of those costs across project sizes and types and to compensate for the effects of inflation from 1995-2001. After adjustment, the result was a slight increase in the unit cost over that period. Mr. Bonnett asked the following question: If $8.5 million was provided for a program to include the application of slurry sealing and overlaying, and an allocation was included for striping, engineering, and administration expenses, what percentage savings to the current budget of the Department would be realized? Mr. Furber responded that the stop-gap work would move off to other parts of the system, and he doubted a significant portion of it would be replaced by the repair work. He said he could not provide an exact figure to Mr. Bonnetts question. Mr. Corey said that the report to be presented in the next agenda = item would provide information on what was being spent on various activities that were funded by Road Fund revenues. He said he would not want there to be an expectation that the current expenditures would decrease by a certain percentage; however, he added that the goal for this type of pavement management program was to cap the liability and avoid inflationary increases, and over time the overall maintenance expenditures would decrease. Mr. Corey concluded that absent such a program, the costs would increase over time. Mr. Bonnett questioned how much of the operations and maintenance needs could be discounted if this program was instituted. III.PRESENTATION OF CONSULTANT REPORT ON ROAD FUND OPERATION AND MAINTENANCE ACTIVITIES Mr. Corey explained there had been a request made by the Budget Committee that an analysis be prepared MINUTES- Citizen Subcommittee of the Budget Committee September 19, 2001Page 5 by an outside source of what was presently being undertaken with the existing Road Fund budget and the level of efficiency it demonstrated. He said that John Ostrowski, JOMC, had been selected to provide this analysis and would present an overview of its contents. Mr. Ostrowski referred to the City’s request for a review of the efficiency of functions of the Road Fund and a review of privatization options. He said that the report would include an analysis of both of these areas. Mr. Ostrowski stated that he chose Vancouver, Washington; Fort Collins, Colorado; Boulder, Colorado; Salem, Oregon; and Sunnyvale, California for comparison analysis, as they were roughly the same geographical size, the same size of roadwork network, and employed a similar approach to progressive government. Mr. Ostrowski highlighted the key findings: 1.Eugene places more reliance on State Highway Trust Fund Revenue than other similar cities. 2.Urban forestry is charged to the Road Fund only in Eugene. 3.Eugene has generally efficient operations when compared to other cities. Mr. Ostrowski highlighted the key recommendations: 1.Need to continue performance measurement and focus on key activities. 2.Private contracting options should be further analyzed with employee involvement. 3.Begin funding Pavement Management overlay program to reduce future maintenance costs. Mr. Ostrowski pointed out that the total budget of general maintenance and sidewalk/concrete maintenance MINUTES- Citizen Subcommittee of the Budget Committee September 19, 2001Page 6 was $2 million, in response to Mr. Bonnet’s question during the last segment, explaining that you can not hope to save even half of that amount through increased efficiency. He further explained that while there might be some efficiency gained through review of the use of the concrete crew to balance workload, and vice versa, the cost of the concrete crew is only around $500,000, so you can’t hope to save any more than that. Mr. Ostrowski observed that he initially thought the pavement backlog costs in Eugene seemed higher than he was accustomed to in Vancouver until he acknowledged that Vancouver had been doing restoration projects for 20 years, and the higher Eugene cost represented the cost of delayed maintenance. He noted that the $5,000 per mile expenditure in Vancouver was a council policy. Mr. Ostrowski highlighted the minor recommendations, and said many had been suggested by City staff: Review amount of departmental administration charged to the Road Fund. Survey administrative customers to improve service. Continue to assess co-location opportunities. Review Grounds Maintenance Practices against APWA Management Practices Manual. Continue to review new construction of landscaped areas to minimize future maintenance expense. Separate group re-lamping costs in the Street Lighting budget. Examine Street Light shop inventory for surplus materials. Continue review of signing and striping costs. Examine cost saving opportunities by tracking vehicle utilization in traffic engineering. Track the effort devoted to ongoing traffic operations, system improvements such as optimized signal MINUTES- Citizen Subcommittee of the Budget Committee September 19, 2001Page 7 timing, neighborhood traffic studies, complaint response, and general information. In response to a question from Ms. Mulder, Mr. Ostrowski pointed out that as other cities tapped general fund money for administrative costs, they were not paying for those costs out of their Road Fund budget. Mr. Carlson pointed out there was a separate Central Services Allocation in the Road Fund and cautioned the committee to consider that point when comparing administrative costs with other cities. Mr. Ostrowski said that the standards in the industry depended on the magnitude of the programs and cautioned against usingbenchmarks for administrative costs. In response to a question from Mr. Wanichek, Mr. Ostrowski replied that funding shortfalls could be closed in a variety of ways, such as general tax revenues. He cautioned that the more complicated the structure, the more difficult it would be for citizens to understand. Mr. Ostrowski said that the other cities in the report were spending $4,000 - $5,000 per mile on pavement preservation projects. He also remarked that other cities were receiving funding for such slurry seals and overlays from general fund sources or special taxes and not from their street funds. In response to a question from Mr. Bonnett, Mr. Ostrowski opined that a transportation utility fee would be preferable to generate funding. Mr. Carlson commented that General Fund moneys for road costs ceased when Lane County began to provide revenues to cities for that purpose. Mr. Bonnett spoke of historical budget shifts that had occurred in Eugene for programs such as street cleaning and street trees. For example, unlike comparable cities, Eugene provides urban forestry services MINUTES- Citizen Subcommittee of the Budget Committee September 19, 2001Page 8 through the Road Fund. On the other hand, Eugene provides street cleaning through the Stormwater Fund instead of the street funds used by comparable cities. He questioned if there could be some savings in the Street Tree Pruning Program and asked if there was data that would allow the comparison of the contractual versus in-house costs for such programs. Mr. Ostrowski said he did not provide such a cost comparison but that it could be obtained. Mr. Bonnett also questioned if the City had properly defined the service areas and/or the performance measures if they do not allow comparisons with other cities. Mr. Ostrowski reiterated that the City is doing more than most cities in the area of performance measures. His recommendation to the City was to focus on the elements already in place, to keep doing what we’re doing and improving on it. He suggested that measurements are a waste of time if no one is going to use them to improve performance. Mr. Bonnett commented that the report was very well done but said that the asterisks were very confusing. Mr. Ostrowski explained that the use of two asterisks were not to be construed as a reference; two asterisks reflected his whimsical way of noting that such data did not come with as high a degree of confidence as he would have preferred. He said he would modify that format in future productions of the report. Mr. Carlson asked Mr. Ostrowski for a general sense of how the City was providing transportation operation and maintenance services, as compared to other cities. Mr. Ostrowski replied there was a self- assessment culture in Eugene that was essential to efficiency and that the City was doing an excellent job. He said that the only shortcoming he detected was in the failure to provide adequate funding for pavement management. MINUTES- Citizen Subcommittee of the Budget Committee September 19, 2001Page 9 In response to a question from Mr. Wanichek, Mr. Ostrowski responded that the only administrative cost associated with a $8.5 million preservation program would be what was necessary in order to administer the projects. He doubted that the distribution of administrative costs city-wide would change dramatically due to the capital projects. Mr. Carlson added that additional personnel would not be added in Payroll or the City Manager’s Office due to the increased capital budget, so the total pool of administrative costs would not necessarily increase. Mr. Ostrowski concluded that in his experience, administrative costs were a non-issue. IV.SUBCOMMITTEE DISCUSSION OF FORMAT AND CONTENT OF FINAL FUNDING RECOMMENDATION TO COUNCIL Mr. Carlson confirmed the pavement preservation backlog was higher than previously estimated, but that it would cost less to preserve over time, as pavements were apparently lasting longer than estimated. However, Mr. Carlson reiterated that an investment of $8.5 million was needed to begin making progress on the preservation backlog. Ms. Mulder distributed a draft memorandum dated September 19, 2001, entitled Final Recommendation on Transportation Funding Issues. Mr. Carlson reminded the committee that it had delayed making a final recommendation on this issue pending the pavement management review and now, with that in hand, a recommendation could be finalized. MINUTES- Citizen Subcommittee of the Budget Committee September 19, 2001Page 10 In response to a question from Mr. Bonnett, Mr. Carlson replied that the green line on Exhibit One on page 5 of the Review of Funding Needs for Pavement Preservation assumed that the City would have annual funding of $8.5 million for the preservation program, including the backlog. He explained, however, that it was anticipated there may be operation and maintenance funding shortfalls over the ten-year period which could affect the ability to dedicate the entire $8.5 million to the preservation backlog in years in which operation and maintenance services were not adequately funded. Mr. Bonnett said he was uncomfortable recommending the proposed funding package to the council if, in fact, the projection outlined by the green line could not be achieved. Mr. Carlson responded that the reason it was suggested the annual budget process be utilized with the implementation of such a funding package was because there are many variables in the out years which could affect the actual outcome of the funding recommendation. For example, we do not know what will happen in the future with the Lane County Road Fund, state-shared revenues, or even a proposed reimbursement component to the transportation SDC. He noted that two or three years from now, if revenues are realized as projected in the spreadsheet, Council may make the choice to increase the TUF or other funding mechanism in order to generate sufficient resources to meet both operation and maintenance costs and to maintain the $8.5 million level of annual funding to the preservation backlog. Ms. Mulder stated she had not understood that the TUF could be used for operation and maintenance. She said if there was an excess of revenues that was not needed, the council, through the budget process, could reduce the TUF. Ms. Mulder concluded that she would support the committee’s original suggestion, as long-term estimates were difficult to project. MINUTES- Citizen Subcommittee of the Budget Committee September 19, 2001Page 11 Mr. Mulligan pointed out that if the committee did not act, the costs would escalate and the streets would continue to deteriorate. He said that the gas tax was a risky proposition given the current economic climate, but it could be a start. Mr. Mulligan referred to one of the consultant’s recommendations that the early treatments of the residential streets would provide a noted improvement to residents as to what was being done with their dollars. Mr. Bonnett suggested that a different set of graphs be prepared to track reconstruction and actual forecasts and that narrative be included with the committee’s recommendation elaborating the details of the plan. Mr. Carlson explained that a transportation utility, created to account for the new funding resources, would be managed through the annual budget. Additionally, budgetary decisions would need to be made on an annual basis to adjust the TUF rate, as needed, and to allocate the proceeds therefrom. Mr. Wanichek stated that, in his opinion, it was a sound investment to recommend this funding package to begin addressing the preservation program. He added that capturing Lane County residents and businesses, as well as Lane Transit District (LTD) would be prudent and that the trips measurements should be consistent with the standard measurements as listed in the Institute of Transportation Engineers (ITE) Trip Generation Manual. Mr. Carlson remarked that no entity used every single trip rate from the ITE Manual and that there would need to be some adjustment. Mr. Wanichek suggested that an amendment be made to the motion to include a provision that the gas tax MINUTES- Citizen Subcommittee of the Budget Committee September 19, 2001Page 12 be instituted in collaboration with the City of Springfield and that it not exceed five cents per gallon. Mr. Mulligan stated strongly that, in light of the current political climate, it would be ill-advised for the City of Eugene to individually implement a gas tax; rather, that a cooperative implementation with Springfield would be the best approach. Ms. Solomon pointed out that the City Council could set up a TUF that would collect less revenue than that of the recommendation put forth by the committee. Mr. Mulligan urged that the committee recommend that the standard, industry-specific measures be used to determine trip generation charges. Mr. Bonnett said he was not comfortable with the inclusion of such language in the motion but would not vote against it. There was additional discussion on appropriate language. Mr. Wanichek moved, seconded by Mr. Mulligan, as follows: We, the citizen members of the Eugene Budget Committee, recommend that the City Council implement a transportation funding package consisting of a combination local motor vehicle fuel and transportation utility fee, collaborating with the City of Springfield on the motor vehicle fuel tax, for the purpose of generating an additional $9 million (FY02 dollars) each year to address the City’s transportation system funding needs. We further recommend the use of the Institute of Transportation Engineers (ITE) Trip Generation Manual as a basis for the transportation utility fee. MINUTES- Citizen Subcommittee of the Budget Committee September 19, 2001Page 13 The motion passed unanimously. V.DISCUSSION OF DELIVERY OF RECOMMENDATION AND REPORTS TO COUNCIL Ms. Koble announced that the work session with the City Council would be held on October 17, 2001. It was determined that Ms. Mulder and Mr. Wanichek would review the draft memorandum entitled Final Recommendation on Transportation Funding Issues and that comments on the contents of that memo should be forwarded to Ms. Koble. VI.ADJOURNMENT The meeting adjourned at 7:34 p.m. (Recorded by Joyce Ogden) MINUTES- Citizen Subcommittee of the Budget Committee September 19, 2001Page 14