ࡱ> ]_^ '@\pdversel Ba==/8X@"1Arial1Arial1Arial1Arial1Arial1Tms Rmn1Tms Rmn1 Arial1$Arial1Arial18Franklin Gothic Book18Franklin Gothic Book18Franklin Gothic Book18Franklin Gothic Book18Franklin Gothic Book18Franklin Gothic Book18Franklin Gothic Book18Franklin Gothic Demi18Franklin Gothic Demi"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)0.0 0.000 "$"#,##0                + ) , *              *8@ @  *<@ @      @ @   ,@ @   ,@ @   ,@ @   (   ,     ,  )<   ,             )  )  !  )  . *8@ @  (@ @ *<@ @  "  !8  "8@ @   ,@ @  "@  #@ @   @ @    +8@ @  +<@ @   ,@ @ *@ @ &@@ &@ &@@ &@ . @ "@ @   @@  "@  "   @          (8@   ( +8@ @  )<  )<  )8 "@@ "@ " @  )  )  `0Cost Per Studentf Impact Fees! AElementary:! AHighschool: AMidschool:  ;   ;) `i ]9 Single Family Multifamily Mobile Home2 BR3 BR4 BR5 BR1 BRTotal.Credit for Taxes paid on School Debt, 1st yearTax/yrTaxes in 20 yrsPV of 20 yr taxThe Credit for Taxes on School Debt must be adjusted in each year of the impact fee program to reflect the taxes paid as vacant land or an unimproved lot for the years prior to construction and taxes to paid in the remaining years of the construction bond.SchoolImprovement CostsPlanned CapacityExisting EnrollmentIncreased Capacity5Percent of Increased capacity planned for new housing ElementaryMiddleHigh)Instructions for the use of this Template )Projected Peak Enrollment w/out Migration"Planned Capacity for Net Migration!Cost per student from New HousingImpact Proposed Impact FeeImpact Before AdjustmentAdjusted Impact Avg ValueMil Rate for Debt K-Grade 4 Grades 5-8 Grades 9-127Number of Public School Pupils by Housing Type and Size|Improvement Costs are the estimated local share of costs for the new school construction or addition. Any expected construction grants from the State should be subtracted from the total costs of improvements. If there are proposed improvements that are not required to accommodate increased student enrollment, these costs should be subtracted from the total improvements costs. Planned Capacity is the estimated student capacity of the new school or the estimated student capacity of the existing school after the addition or other improvements are completed. Existing Enrollment is the most recent available student population at each grade level. If improvements are not proposed at all three grade levels, then those grade levels without planned improvements should not be included in the table. Increased capacity equals planned capacity minus existing enrollment, but not less than zero. This will be calculated for the user. ^ Prior to a decision to pursue an increase in school capacity, a school department or district should prepare projections of enrollment over at least a ten year period. The increase in projection is usually based on past "survival rates" from grade to grade as well as information on births and new housing starts in the school district. Usually the consultant will make assumptions about future housing construction in the preparation of the projections. If possible the community should have the enrollment projections prepared a second time with an assumption of no new housing. Projected Peak Enrollment w/out Migration represents highest enrollment without migration due to new housing during the projection period.I s Planned capacity for net migration represents the amount of the planned capacity of the new school or the facility improvements that are being planned for growth in enrollment due to new housing in the community. This will be calculated for the user." Percent of Increased capacity planned for new housing equals the planned capacity for net migration divided by the increased capacity. Depending on the demographic makeup of the community, there is sometimes a change in enrollment which can be accounted for as a result of the turnover of existing housing. If this can be documented, the percent of increased capacity planned for new housing should be reduced accordingly. This will be calculated for the user.5  Cost per student from new housing equals the percent of increased capacity planned for new housing times the improvement costs, divided by the planned capacity for net migration and is the basis for the impact fee. This will be calculated for the user.! The Impact value is derived by multiplying the number of children in each grade level from each type and size of housing unit times the average cost per student derived on the Cost Per Student worksheet. This operation derives the impact fee per housing unit prior to adjustments made for the future payment of taxes to support the debt service for the new facilities. This will be calculated for the user. s The template adjusts the impact fee for the present value of future payments of taxes to support the debt service for the new facilities. Avg Value reflects the average assessed value of each type of housing unit. These values should be developed with assistance from the assessor. This figure should reflect the average value of new housing units, not of all housing units in the community. MP Mil Rate for Debt reflects the projected impact on the municipal tax rate from debt service. (This is not the entire mil rate for the municipality; it is only the portion of the mil rate attributable to the debt incurred by the school improvement projects.) This figure is usually prepared by the school department or its consultants. If not, it can be derived by dividing the average debt service by the projected total valuation for the municipality. J[ Tax per year is based on the estimate of impact of debt service on the construction bonds on the tax rate. It is the product of the Mil Rate for Debt times the Avg Value. This will be calculated for the user. 'Taxes in 20 yrs reflects the amount of taxes to be paid over the assumed term of the school construction bonds. The length of time may be adjusted to reflect the term of the bonds by changing the "20" in the formula to the repayment period for the bonds. This will be calculated for the user.  PV of 20 yr tax is the present value of 20 annual contributions of the estimated tax payment, based on a 5% interest rate. In the template, the formula is presented as PV(0.05,20,-B15) where 0.05 represents the interest rate, 20 represents the term of the financing and B15 represents the annual tax contribution. The first two numbers in the formula may be changed to reflect the expected interest rate and term of the financing. This will be calculated for the user. < The Adjusted impact is the difference between the calculated impact fee and present value of the tax payments. If adjusted impact fee is less than zero, no impact fee should be paid. This will be calculated for the user.  Proposed impact fee is the adjusted impact fee rounded down to the nearest fifty dollars. If the suggested impact fee is less than $0, "#NUM" will be returned as the proposed fee -- no fee should be paid. This will be calculated for the user. / ; Z This template consists of two worksheets. This worksheet is used to calculate the cost of school improvements per student. The Impact Fee worksheet is linked to this spread sheet and will calculate the impact fee. Prior to using this template a community should have gone through a school facilities needs analysis and improvements planning exercise. In order to use this template the community will need to have a school improvement planned far enough to have reliable cost estimates, estimates of the future capacity of the new or expanded school and projections of enrollment. Do not use this template unless school improvements planning has progressed far enough to have produced these data. All data required are marked by bold headings and grey cells. As the values are entered, the "#VALUE!" errors will be replaced with the calculations. You only need to enter values for the types of uses to which the impact fee will apply.  ^ &The Data on the number of children in school for various housing types is derived from the 1980 Census of Population Public Use Microdata File. Though somewhat out of date, they are the best benchmarks that are publicly available, and may be used unless more recent reliable information is available. These data represent the number of school aged children per housing unit in newly built (less than five years old) units. Each grade level is shown for single family dwellings, multi-family dwellings, and mobile homes with different numbers of bedrooms. All data required are marked by bold headings and grey cells. 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" # $ % & ' +( ) /* ++ ;+, ;+- ;+. ;+/ ;+0 ;+1 ;+2 ;+3 ;+4 ;+5 ;+6 ;+7 ;+8 ;+9 ;+: ;+; ;+< ;+= ;+> ;+? ;+ ........... !X3!XXXXXXXXXX "* #X4#XXXXXXXXXX $* %W5%XXXXXXXXXX 'X6'XXXXXXXXXX (/(00111111 )W )WWWWWWWWWW * + , Dl , , ,,$,"""@ ;+A ;+B ;+C ;+D ;+E ;+F ;+G ;+H ;+I ;+J ;+K ;+L ;+M ;+N ;+O ;+P ;+Q ;+R ;+S T U V W X Y Z [ \ ] ^ _ S T U V W X Y Z [ \ ] ^ _ D l ` a b c d e f g h i j k l m n o p q r s t u v w x y z { | } ~  ` a b c d e f g h i j k l m n o p q r s t u v w x y z { | } ~  Dl                                           .D >@  j %% '' ))   !! ##       7 Oh+'0HPl| Daniel FleishmanedverselMicrosoft Excel@G%@k,\2@ %ontents 155 0 R >> endobj 157 0 obj << /Type /Page /Parent 160 0 R /Resources 159 0 R /Contents 158 0 R >> endobj 161 0 obj << /Type /Page /Parent 160 0 R /Resources 163 0 R /Contents 162 0 R >> endobj 28 0 obj << /Type /Page /Parent 160 0 R /Resources 165 0 R /Contents 164 0 R >> endobj 166 0 obj << /Type /Page /Parent 160 0 R /Resources 168 0 R /Contents 167 0 R >> endobj 169 0 obj << /Type /Page /Parent 160 0 R /Resources 171 0 R /Contents 170 0 R >> endobj 172 0 obj << /Type /Page /Parent 160 0 R /Resources 174 0 R /Contents 173 0 R >> endobj 175 0 obj << /Type /Page /Parent 160 0 R /Resources 177 0 R /Contents 176 0 R >> endobj 30 0 obj << /Type /Page /Parent 160 0 R /Resources 179 0 R /Contents 178 0 R >> endobj 180 0 obj << /Type /Page /Parent 160 0 R /Resources 182 0 R /Contents 181 0 R >> endobj 183 0 obj << /Type /Page /Parent 160 0 R /Resources 185 0 R /Contents 184 0 R >> endobj 71 0 obj << /Type /Pages /Kids [56 0 R 74 0 R 78 0 R 5 0 R 33 0 R 3 0 R 7 0 R 9 0 R 11 0 R 96 0 R] /Count 10 /Parent 102 0 R >> endobj 103 0 obj << /Type /Pages /Kids [99 0 R 13 0 R 106 0 R 15 0 R 111 0 R 114 0 R 17 0 R 119 0 R 122 0 R 125 0 R] /Count 10 /Parent 102 0 R >> endobj 131 0 obj << /Type /Pages /Kids [128 0 R 132 0 R 135 0 R 138 0 R 19 0 R 22 0 R 24 0 R 149 0 R 152 0 R 26 0 R] /Count 10 /Parent 102 0 R >> endobj 160 0 obj << /Type /Pages /Kids [157 0 R 161 0 R 28 0 R 166 0 R 169 0 R 172 0 R 175 0 R 30 0 R 180 0 R 183 0 R] /Count 10 /Parent 102 0 R >> endobj 102 0 obj << /Type /Pages /Kids [71 0 R 103 0 R 131 0 R 160 0 R ] /Count 40 /MediaBox [0 0 612 792] >> endobj 192 0 obj << /Count 1 /First 32 0 R /Last 32 0 R >> endobj 32 0 obj << /Title (Table of Contents) /Dest [5 0 R /Fit] /Parent 192 0 R /First 34 0 R /Last 55 0 R /Count -22 >> endobj 34 0 obj << /Title (Introduction 1) /Dest [33 0 R /Fit] /Parent 32 0 R /Next 35 0 R >> endobj 35 0 obj << /Title () /Dest [33 0 R /Fit] /Parent 32 0 R /Prev 34 0 R /Next 36 0 R >> endobj 36 0 obj << /Title (What Are Impact Fees? ) /Dest [3 0 R /Fit] /Parent 32 0 R /Prev 35 0 R /Next 37 0 R >> endobj 37 0 obj << /Title (How May Impact Fees Be Used? ) /Dest [3 0 R /Fit] /Parent 32 0 R /Prev 36 0 R /Next 38 0 R >> endobj 38 0 obj << /Title (How Do Impact Fees Fit into a Community's ) /Dest [7 0 R /Fit] /Parent 32 0 R /Prev 37 0 R /Next 39 0 R >> endobj 39 0 obj << /Title (Growth Management Program? ) /Dest [7 0 R /Fit] /Parent 32 0 R /Prev 38 0 R /Next 40 0 R >> endobj 40 0 obj << /Title (Legal Requirements for the Development ) /Dest [9 0 R /Fit] /Parent 32 0 R /Prev 39 0 R /Next 41 0 R >> endobj 41 0 obj << /Title (and Adoption of Impact Fees ) /Dest [9 0 R /Fit] /Parent 32 0 R /Prev 40 0 R /Next 42 0 R >> endobj 42 0 obj << /Title (Considerations to be Addressed Prior to ) /Dest [11 0 R /Fit] /Parent 32 0 R /Prev 41 0 R /Next 43 0 R >> endobj 43 0 obj << /Title (Developing an Impact Fee Ordinance ) /Dest [11 0 R /Fit] /Parent 32 0 R /Prev 42 0 R /Next 44 0 R >> endobj 44 0 obj << /Title (Considerations to be Addressed While ) /Dest [13 0 R /Fit] /Parent 32 0 R /Prev 43 0 R /Next 45 0 R >> endobj 45 0 obj << /Title (Developing an Impact Fee ) /Dest [13 0 R /Fit] /Parent 32 0 R /Prev 44 0 R /Next 46 0 R >> endobj 46 0 obj << /Title () /Dest [13 0 R /Fit] /Parent 32 0 R /Prev 45 0 R /Next 47 0 R >> endobj 47 0 obj << /Title (Potential Advantages and Disadvantages of Impact Fees ) /Dest [15 0 R /Fit] /Parent 32 0 R /Prev 46 0 R /Next 48 0 R >> endobj 48 0 obj << /Title (How-To Examples ) /Dest [17 0 R /Fit] /Parent 32 0 R /Prev 47 0 R /Next 49 0 R >> endobj 49 0 obj << /Title (Appendix A ) /Dest [19 0 R /Fit] /Parent 32 0 R /Prev 48 0 R /Next 50 0 R >> endobj 50 0 obj << /Title ( Title 30A MRSA, 4354. 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