Memorandum
City of Lawrence
Planning & Development
Services
TO:
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Affordable Housing
Advisory Board
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FROM:
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Scott McCullough,
Director
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Date:
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March, 2017
Affordable Housing Advisory Board Meeting
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RE:
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SMART Goal –
Identify Five Funding Sources by First Quarter 2017
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The Affordable Housing Advisory
Board (AHAB) tasked Staff with presenting five sources to fund the Affordable
Housing Trust Fund, not including those already in the city’s Capital
Improvement Plan (CIP), by the end of the first quarter in 2017, per one of the
SMART goals that AHAB developed during their 2016 retreat. The CIP includes $300,000 in general
obligation bonds (debt) in 2017 and an anticipated $350,000 in general
obligation bonds in years 2018-2021. Property
taxes would pay off the bonds.
Lack of affordable housing should
be viewed as a community-wide issue, thus funding the trust fund, and the
outcome of additional housing units it could produce, should rest on the
shoulders as broadly as possible on the community and is only part of the
addressing the need. Further, it should take a systemic approach to ensure that
funding is dedicated to the cause and perpetual to the extent it can be. To this end, Staff has attempted to present broad
based funding sources that don’t burden any one specific sector of the
community, though a few suggestions do hone in on a specific sector where it
can be argued that such a sector contributes directly to the issue.
The specific goal reads as follows:
The AHAB will identify five
funding sources, not including those already in the CIP, by first quarter of
2017.
a.
Research other peer cities for existing models
b.
Research federal and state sources to leverage
trust fund dollars
c.
Lobby state and federal legislators to reshape
or create new funding sources
d.
Seek local, state and national grants
e.
Establish proactive incentive policy that
automatically applies if certain triggers are met
This memo focuses on parts (a)
and (e) of the above goal. The other
parts require ongoing efforts.
The attached table highlights
methods that other cities have used to fund affordable housing programs. In
addition, Staff offers the following new sources of funding for discussion.
- Voter
approved general obligation bonds – Seek approval from the citizens to
obligate a specific, dedicated amount of debt to support affordable
housing efforts. Proceeds from
selling bonds would be leveraged with other resources. One mill of funding could support
approximately $1 million per year. Who pays? Property owners in the
city.
- Challenge
Grant – Challenge a community organization to raise a certain amount
of money and then match it with general fund or other dollars up to a
certain limit. For example, the
city matches fundraising up to $500,000 to generate $1 million worth of
trust fund dollars. Who pays? Donors and residents at large.
- Voter
approved local sales tax – Seek voter approval of a new sales tax of
.05%, for example, to provide approximately $830,000 annually toward the
trust fund. Currently, consumers in
Lawrence pay sales tax at the rate of 9.05%. Of this 9.05%, the state receives 6.50%,
the county 1.00% and the city collects 1.55% with 1.00% going toward
general government services and .55% dedicated to supporting
infrastructure (primarily streets) and transit. The .55% sales tax was approved by
voters in 2008 and is set to expire March 31, 2019. Such an initiative would require a vote
of Lawrence residents and the initiative might compete with other needs
such as transit, a police facility, bike/pedestrian infrastructure and
sidewalk maintenance, street maintenance, economic development, etc. Sales tax is considered by many as a
regressive tax, meaning that low-income taxpayers pay a larger percentage
of their income for goods than high income taxpayers. Who
pays? Residents and visitors who purchase goods in the city.
- New
Transient Guest Tax - Direct Transient Guest Tax on “new” transient
accommodation uses that use online sharing platforms, such as AirBnB, to
the Affordable Housing Trust Fund. Transient accommodations such as AirBnB
are currently not permitted by the zoning code and are not regulated in
terms of business licensing. The
City Commission will soon receive a report on the many components of this
type of housing use and will decide how to move forward on regulating
it. However, research indicates
that such uses can erode affordable housing in a community by taking such
housing off the market to gain more profit. The state recently declared that they
will be collecting guest tax from AirBnB for distribution to the
city. Directing this tax to the trust
fund could offset some or all of the potential harm such uses may have on
the affordable housing market. It is anticipated that approximately $26,400
per year will be collected from this “new” guest tax source. Who
pays? Primarily visitors who use AirBnB to book rooms in Lawrence.
- Voluntary
Donation - Establish a voluntary donation as part of paying one’s
utility bill. There are 30,400 residential utility customers in the city. A voluntary donation of $5 per month by 10%
of customers would generate $182,400 annually. An education/marketing
program could inform customers on the community need for affordable
housing with the intent of increasing donations.
- Pay
for density – Establish a program whereby all residential project
density is set at 6 dwelling units per acre. Development projects seeking additional
density would be required to pay for that density at a rate established
per unit. While this seems counter
to keeping housing affordable, it captures developments that are built at
market rate to subsidize more affordable units. Who
pays? Developers and perhaps
end consumers of houses depending on margin of profit for the increased
density.
- Redirect
outside agency funding - The city budgeted $515,000 for 2017, out of
the city’s general fund, to agencies doing non-profit charitable work in
the city (agencies receiving funding: https://lawrenceks.org/2017-funding-applications/). If affordable housing is a top priority,
then it may be reasonable to direct the majority of this limited funding
to affordable housing. Who pays? Multiple sources collected within the
general fund.
- Community
Improvement Districts - Establish Community Improvement Districts
(CID) with new annexations to collect a portion of new property tax
proceeds and distribute it to the Affordable Housing Trust Fund. A CID allows for all or a portion of the
increment in new property or sales taxes to be used for private development. For example, a property that is annexed
into the city and developed will have one tax value as raw land and a new,
increased value upon development. A
CID takes this difference, or increment, and can dedicate it toward
affordable housing and not just general government services for a
specified amount of time. The
negative to this program would be that the funding needed to serve the
newly annexed areas would be delayed for a time while all or a portion of the
new tax proceeds goes toward affordable housing. Who
pays? Property owners in the
annexed area.
- Incentives
for affordable housing projects – When the city provides assistance in
the form of tax rebate, tax abatement, waiving fees, or completing
infrastructure improvements at city’s cost, there are real dollars either
being used or foregone at the expense of funding other priorities. While not necessarily a new funding
stream, it should be acknowledged that such public assistance is going
towards the goal of funding affordable housing efforts. Who
Pays? Depends on the
incentive. Any increase in property
taxes generated from a project that is returned to the developer to assist
in affordable housing is made up by other property taxes.
Sources of funding that were
reviewed and found to be legally challenging.
- Impact
fee for new annexation requests – Establish a fee paid at the time an
owner gains approval of any annexation based upon a set formula related to
acreage, zoning or both. Who pays? Can be passed down from owner to
developer to consumer.
- Impact
fee for all development at time of building permit – Establish an
impact fee for all development projects – commercial, residential, and
industrial – based on the value of the project. While this may seem counter to keeping
housing affordable on residential developments, it captures the commercial
and industrial projects that can contribute to the affordability issue by
generating the need for housing to begin with. A 10% fee on all projects in 2016 would
have generated approximately $130,000.
Who pays? Varies –
businesses, developers, end consumer of goods and buildings.
- Affordable
housing utility fee – Establish a new required fee, paid on one’s
utility bill (30,400 customers), that goes toward the trust fund. This would be similar to the storm water
fee where storm water mitigation is viewed as a community wide issue
requiring community wide funding to address. A $2.00 Monthly fee would generate
approximately $730,000 per year of funding. Who
pays? Consumers of city water
and sewer services.
Staff offers the following for
discussion related to, “Establish proactive incentive policy that automatically
applies if certain triggers are met.” It should
be noted that the recently updated economic development policies do require
affordable housing units be created in conjunction with incentives for mixed
use projects which include four or more residential units.
- Automatic
incentives – establish a program whereby if a certain percentage of
residential units in a residential or mixed use development are maintained
as affordable or donated to an organization that produces affordable units,
that development receives one or a combination of the following to be
applied to the entire project:
- An
automatic tax abatement/rebate of a certain percent (10% of units
receives a 30% abatement, for example). An
abatement under this mechanism would typically be limited to 10 years
unless it could be established as a Neighborhood Revitalization Area,
which may enable it to have a longer duration.
- A
waiver of certain development fees – system development charges for sewer
and water utility fees and building permit fees, for example.
- An
increase in density and/or height above what the zoning permits.
Example matrix:
Percent of
affordable units provided / cash equivalent
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Bonus provided
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10%
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Increase in density by 20%
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20%
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Increase in density by 20% plus 30% tax abatement for 5 years
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30%
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Increase in density by 20% plus 30% tax abatement for 5 years plus 50% waiver of building fee and
system development charges
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Who pays? Varies – in theory, abating taxes or fees for
a specific use without receiving a monetary return on the investment to address
one community need requires raising taxes to subsidize that abatement. Waiving utility system development charges (sewer
and water) for a number of projects, for example, requires fees to be raised by
those that pay the fee to cover the actual costs of developing the system.