Broward County Public Schools
Student Generation Rate and School
Impact Fee Study Update
FINAL REPORT
July 23, 2019
Prepared for:
Broward County Public Schools
600 SE 3
rd
Avenue
Ft. Lauderdale, FL 33301
ph (754) 321-0000
Prepared by:
Tindale Oliver
1000 N. Ashley Dr., #400
Tampa, Florida, 33602
ph (813) 224-8862
fax (813) 226-2106
E-mail: [email protected]
768001-00.17
Tindale Oliver Broward County Public Schools
July 2019
i Student Generation Rate & Impact Fee Update
Broward County Public Schools
Student Generation Rate and School Impact Fee Study Update
Table of Contents
Introduction ............................................................................................................. 1
Methodology ............................................................................................................ 3
Student Generation Rates ......................................................................................... 4
Inventory .................................................................................................................. 9
Service Area and Enrollment ................................................................................... 10
Facility Service Delivery........................................................................................... 12
Cost Component ..................................................................................................... 13
Credit Component................................................................................................... 20
Net Impact Cost per Student ................................................................................... 25
Calculated School Impact Fee Schedule ................................................................... 27
- Capping Fee Increases ....................................................................................... 28
School Impact Fee Schedule Comparison ................................................................. 32
Summary of Recommendations .............................................................................. 34
Appendix A – Broward County Public Schools Inventory
Appendix B – Building and Land Cost Analysis
Appendix C – Student Generation Rate Analysis
Appendix D – Revenue Impact of Capped Increase
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Introduction
School impact fees were implemented in Broward County in 1979 and were last updated in
2014. Consistent with the State statutes, Broward County Public Schools (BCPS) updates the
student generation rate and impact fee calculations at least once every three years as
required in the Third Amended and Restated Interlocal Agreement (TRILA) for public school
facility planning to reflect the most recent and localized data. For the current update, BCPS
retained Tindale Oliver to prepare a technical study that reflects the updated student
generation rates and impact fee calculations.
An impact fee is a one-time capital charge levied against new development to fund new
capacity or capacity expansion projects. In Florida, legal requirements related to impact fees
have primarily been established through case law since the 1980’s. Generally speaking,
impact fees must comply with the “dual rational nexus” test, which requires that they:
• Be supported by a study demonstrating that the fees are proportionate in amount to
the need created by new development paying the fee; and
• Be spent in a manner that directs a proportionate benefit to new development,
typically accomplished through a list of capacity-adding projects included in the
School District’s Capital Improvement Plan, or another planning document/Master
Plan.
In 2006, the Florida legislature passed the “Florida Impact Fee Act,” which recognized impact
fees as “an outgrowth of home rule power of a local government to provide certain services
within its jurisdiction.” § 163.31801(2), Fla. Stat. The statute – concerned with mostly
procedural and methodological limitations – did not expressly allow or disallow any particular
public facility type from being funded with impact fees. The Act did specify procedural and
methodological prerequisites, such as the requirement of the fee being based on most recent
and localized data, a 90-day requirement for fee changes, and other similar requirements,
most of which were common to the practice already. In 2009, the Act was amended to clarify
that in any action challenging an impact fee, the government has the burden of proving by a
preponderance of the evidence that the imposition or amount of the fee meets the
requirements of state legal precedent or the Impact Fee Act and that the court may not use
a deferential standard.
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This technical report has been prepared to support legal compliance with existing case law
and statutory requirements. The study methodology is documented in the following 10
sections of this technical report:
• Student Generation Rates
• Methodology
• Inventory
• Service Area and Enrollment
• Facility Service Delivery
• Cost Component
• Credit Component
• Net Impact Cost per Student
• Calculated School Impact Fee Schedule
• School Impact Fee Schedule Comparison
The analysis included in this report was completed in 2017 and information utilized was
obtained from BCPS, as well as, other sources, as indicated herein.
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Methodology
The methodology used to update the school impact fee is a consumption-based impact fee
methodology, which has also been used to calculate the current adopted school impact fee
for Broward County as well as several school impact fees throughout Florida, including, but
not limited to fees in Palm Beach, Orange, Osceola, Lake, Collier, Indian River, Highlands, and
Brevard Counties. A consumption-based impact fee charges new development based upon
the student generation rate (demand), or the number of students
a dwelling unit is expected to generate over the life of the home. A
consumption-based impact fee is intended to charge new growth
the proportionate share of the cost of providing a new student
station available for use by new growth.
The impact fee calculations contained in this report are based on the most current and
localized data available at the time of the analysis, consistent with the 2006 Florida Impact
Fee Act. Should one or more variables affecting the impact fee change significantly, a
recalculation of the impact fee would be necessary prior to the scheduled update of the
study. Changes that could potentially trigger a recalculation of the impact fee include, but
are not limited to, significant changes in the student generation rate, a considerable change
in the cost per student, a change in amount or source of revenue available for capital
expansion, or a decision to incur additional debt to fund new capacity.
A consumption-
based methodology
has been used for
this study.
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Student Generation Rates
The demand component of school impact fees are typically measured based on specific
student generation rates (SGR), or students per housing unit, for each type of residential
category. The Broward County school impact fee schedule includes the following residential
categories:
• Single Family – One (1) dwelling unit, other than a mobile home, sharing no walls with
another dwelling unit.
• Townhouse – Three (3) or more attached dwelling units attached by a common party
or firewall, with each unit having two (2) or more residential stories (exclusive of
parking levels) and direct access from the ground floor.
• Duplex – Two (2) dwelling units, attached by a common party or firewall, in one (1)
building.
• Villa – Three (3) or more dwelling units, attached by a common party or firewall, in a
building not exceeding one (1) residential story.
• Garden Apartment – Three (3) or more attached dwelling units in a two (2) or three
(3) residential story building with each unit being only one (1) story.
• Mid-Rise – Four (4) or more attached dwelling units in a building with four (4) to eight
(8) residential stories (exclusive of parking levels).
• High-Rise – Nine (9) or more attached dwelling units in a building with nine (9) or
more residential stories (exclusive of parking levels).
• Mobile Home – “Mobile Home” has the same meaning given in Section 320.01(2),
Florida Statutes, and includes only those mobile homes in which permanent
residential habitation is permitted by applicable land development regulations.
Many of these land uses are tiered by bedroom under the current adopted methodology.
BCPS’ current adopted methodology calculates SGR based on generation rates of homes
built/permitted over the past several years. Consistent with the last study’s approach, this
study reviewed the generation rate of homes built over the past seven years (2010-2016).
Given the decrease in permitting over the past several years, use of multiple years increases
the sample size, potentially resulting in more stable figures.
In addition to measuring the SGR of new homes, this study also reviewed an alternative
approach and calculated the SGR of all homes, regardless of year built. This second approach
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reflects the fact that impact fees are a one-time payment for the life of the home and any
given housing unit is occupied by various sets of individuals/families. As such, SGR of a given
home changes over time. Given the limited number of units constructed in the last several
years, this approach may also increase the accuracy of the calculations.
Finally, based on input received on initial draft results, a third approach was developed using
all available data, including generation rate of new homes and all homes as well as data used
in the past two technical studies. It is important to note that given the small sample size of
the data from homes built over the past seven years, and resulting fluctuations in SGR,
Tindale Oliver recommends using either the data from All Homes or this hybrid method,
which incorporates all available data while still trying to be sensitive to changes reflected by
new home data.
The following paragraphs provide an explanation of the methodology and resulting
recommended student generation rates for Broward County.
To determine the SGR by residential category, Geographic Information Systems (GIS) was
used to link each student address to its respective parcel in the Broward County Property
Appraiser’s database in order to generate the number of students per unit by residential type
for the current school year. The following data was utilized in this analysis:
• Broward County Public Schools (BCPS) geocoded student addresses for students
attending the traditional schools listed in Appendix A, Table A-1. It is important to
note that the student generation calculations are based strictly on traditional school
students and exclude students attending non-traditional schools, such as charter
school students, private schools, etc.
• Broward County Property Appraiser (BCPA) tax roll parcel data from January 2017.
• Broward County’s POSSE permit and licensing database to supplement the BCPA data.
• Bedroom data from the Cities and the County.
The development of the SGR estimates is a three-step process:
• First, using the tax roll database provided by BCPA, parcels were grouped into the
appropriate residential categories using the definitions and parameters previously
presented. The Property Appraiser’s building assessments data file (BAS) was also
utilized to retrieve data on the number of stories for each residential building within
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the county. With each parcel assigned to the appropriate land use grouping, the total
number of residential units was summarized. The BCPA database does not record
units for condominium buildings; however, because condominiums are owned
individually as opposed to rental apartment buildings, each parcel corresponds to one
dwelling unit. Similarly, the database did not include unit data for mobile home parks.
The mobile home parks data was retrieved from the Florida Department of Health.
1
• Second, each traditional school student living in Broward County was matched to the
appropriate residential category, similar to the unit analysis. BCPS provided the
geocoded student address database and through a GIS analysis, the student addresses
were linked to the corresponding parcel ID in the BCPA database. This analysis
includes an in-depth clean-up process to correct inaccurate links. For example, in
some cases the student address point would show up in the roadway in front of the
residential parcel and needed to be corrected to align with the appropriate parcel.
Additionally, a number of students are located at parcels that do not include land use
data or parcels with non-residential land use designation. Approximately 88% of the
traditional school students that reside in Broward County were successfully linked to
a parcel. Of these, students that are linked to non-residential or vacant property were
excluded from the calculations to ensure residential land use categories are not
overcharged. This 88% match rate is within the range of what is typically observed in
other jurisdictions when conducting the same type of analysis and provides a reliable
sample size to calculate student generation rates. Appendix C, Table C-1 provides
additional detail.
• Lastly, the students and units were grouped into residential categories tiered by
bedroom, and the number of students is divided by total units to determine the
student generation rate.
Based on the results of this analysis, following observations and recommendations are made
as part of this study:
• Because the bedroom data was not available for all residential parcels included in the
BCPA database, the available information was supplemented by data from Broward
County’s POSSE permit and licensing database and from individual municipalities to
1
www.floridahealth.gov
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increase the sample of units with bedroom data. This process resulted in obtaining
bedroom data for approximately 60% of the units built over the past seven years. See
Appendix C, Table C-4 for more information. It is recommended that going forward,
BCPA maintain the bedroom information.
• In the case of all homes, the Property Appraiser database does not include the number
of floors for condominiums, which limits the ability of combining condominiums with
other categories that are defined based on building height/floors. Floor data for
newer condominiums was reviewed and it was determined that the current structure
of placing condominiums units within the proper mid-rise of high-rise category was
appropriate. It is recommended that the BCPA add the floor information to its
database.
• The Broward County student generation rates are tiered based on the number of
bedrooms, but the relationship between student generation rates and square footage
was also reviewed. The results of this review (presented in Appendix C, Figures C-1
through C-4) illustrate that distinct SGR tiers are related to unit size. These tiers
generally align with the bedroom tiers and confirm that charging “per bedroom” is
reasonable and appropriate.
• Per legislative requirements, the recommended student generation rates reflect the
most recent and localized data available.
Table 1 presents the recommended student generation rates for Broward County.
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Table 1
Recommended Student Generation Rates
(Hybrid Method)
Source: Appendix C, Table C-4 (Item 4)
Dwelling Unit Type Bedrooms
2017
Study
Single Family
3 or fewer 0.368
4 or more 0.500
Townhouse, Duplex & Villa
2 or fewer 0.200
3 or more 0.300
Garden Apartment
1 or fewer 0.140
2 bedrooms 0.200
3 or more 0.240
Mid-Rise
1 or fewer 0.030
2 or more 0.080
High-Rise Combined 0.030
Mobile Home
2 or fewer 0.150
3 or more 0.326
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Inventory
BCPS provides public education facilities that are available to all school-age residents of
Broward County. As such, this study will consider all public elementary, middle, and high
school level facilities and the students attending these facilities located throughout and living
within Broward County. Currently, BCPS operates 236 traditional public schools. Of these,
222 traditional public schools were included in the impact fee calculations, as provided in
Appendix A, Table A-1. The breakdown of these schools by school level is as follows:
• 135 elementary schools;
• 37 middle schools;
• 7 combination (or multi-level schools);
• 31 high schools; and
• 12 centers (multi-level).
In addition to these schools, BCPS also provides services for virtual schools, alternative
education centers and adult education at buildings that are not owned by BCPS. These as
well as charter schools are excluded from the impact fee calculations. Similarly, students
attending non-traditional schools are also excluded from the student generation rate
calculations.
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Service Area and Enrollment
BCPS provides public education facilities for all school-age residents of Broward County. As
such, this analysis includes all traditional public schools located throughout Broward County
and operated by BCPS. Attendance boundaries can be redrawn to balance school enrollment
with available school capacity and, therefore, can serve different geographic areas over time.
In addition, the Florida Department of Education (DOE) has been increasing its support of
Choice programs where students can attend schools outside of their designated attendance
boundary. Therefore, school impact fee calculations are prepared on a countywide basis.
Table 2 presents student enrollment trends between 2001 and 2017. To be consistent with
the inventory used in the impact fee analysis, the enrollment figures presented in this table
only include those students attending the schools listed in Appendix A, Table A-1. In addition
to the student enrollment, the annual percent change as well as a three-year average to
account for any random fluctuations are presented. As shown, the traditional student
enrollment within Broward County has remained stable for the past five years, averaging
223,000 students.
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Table 2
Broward County Public Schools Enrollment Summary
1) Source: Broward County Public Schools; includes only the
students attending traditional schools as shown in Appendix
A, Table A-1
2) Annual percentage change in traditional students (Item 1)
3) Average of the annual percent change (Item 2) for three
consecutive years
2000-01 243,551 - -
2001-02 251,382 3.2% -
2002-03 253,959 1.0% -
2003-04 257,937 1.6% 1.9%
2004-05 257,902 0.0% 0.9%
2005-06 254,676 -1.3% 0.1%
2006-07 244,733 -3.9% -1.7%
2007-08 239,826 -2.0% -2.4%
2008-09 234,833 -2.1% -2.7%
2009-10 232,901 -0.8% -1.6%
2010-11 230,749 -0.9% -1.3%
2011-12 226,038 -2.0% -1.2%
2012-13 222,972 -1.4% -1.4%
2013-14 222,658 -0.1% -1.2%
2014-15 223,224 0.3% -0.4%
2015-16 223,231 0.0% 0.1%
2016-17 223,219 0.0% 0.1%
Annual
Percent
Change
(2)
Three Year
Average
(3)
Year
Enrollment
(1)
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Facility Service Delivery
Table 3 illustrates the facility service delivery in Broward County
based on the inventory of existing schools included Appendix A,
Table A-1. Service delivery is measured in terms of Florida
Inventory of School Houses (FISH) net permanent square
footage per permanent station. As shown, the facility service
delivery for elementary schools is 131.3 FISH net square feet per permanent student station,
137.3 FISH net square feet per permanent student station for middle schools, and 136.4 FISH
net square feet per permanent student station for high schools. The weighted average FISH
net square feet per permanent student station for all schools amounts to 134.2.
Table 3
Facility Service Delivery
1) Source: Table A-1, based on existing schools. Combination schools and center's figures are distributed
amongst elementary, middle, and high school levels based on the distribution of 2016/17 enrollment by
grade level.
2) Net permanent square footage divided by permanent capacity
Elementary Middle High Total
Net Permanent Square Footage
(1)
15,095,485 7,515,915 10,425,633 33,037,033
Permanent Capacity
(1)
114,932 54,751 76,439 246,122
Net Permanent Square Feet per Student Station
(2)
131.3 137.3 136.4 134.2
School Type
Description
Existing school
facilities are used to
measure the service
delivery levels.
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Cost Component
The capital costs of providing educational facilities includes several components, such as the
school facility cost, transportation cost, and ancillary facility costs. This section addresses
each of these components.
Facility Cost per Student Station
The first step in determining the cost of providing public
schools in Broward County is to calculate the facility cost
per student station. Several cost components must be
considered when calculating the total cost of constructing
a school, including architect/design, site improvement,
construction, and furniture, fixtures, and equipment
(FF&E) costs, and the cost of land. The facility cost per student station for each level of
school is developed based on these cost components, which are described in more detail
in the following subsections.
Construction, Non-Construction, and FF&E
To determine the architect/design, site improvement, construction, FF&E, and other costs
associated with building a new school in Broward County, the following information was
evaluated:
• Recently built schools in Broward County;
• Estimates obtained from architects/contractors who are involved in constructing
schools in Broward, Palm Beach, and Miami-Dade counties;
• School cost information for other Florida counties; and
• Discussions with representatives from Broward County Public Schools.
Additionally, based on the comments received during the presentation of initial results,
Tindale Oliver reviewed the cost of schools built by the BCPS going back ten years to 2006.
The results of this review are included in Appendix B, Table B-2, which indicated higher cost
levels than the initial estimates. During this time period, construction costs fluctuated
significantly and at times were very high. Given these fluctuations and that the estimates
included in the study are based on more current data that suggests lower costs, the initial
The cost of a school includes
various components, such as
facility cost (buildings and
land), transportation costs,
and ancillary facility costs.
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cost estimates (current proposed estimates) were found to be reasonable and maintained for
impact fee calculation purposes.
Please refer to Appendix B for more detailed information on cost estimates.
Table 4 presents the cost per net square foot figures for the non-construction, construction,
and FF&E cost components for each school level. For illustration purposes, Table 4 also
presents the weighted average figure for each cost component, based on the distribution of
the existing inventory.
Land Cost
For each school level, the land cost per net square foot is based on land value estimate of
$215,000 per acre. This cost per acre is based on primarily on the following:
• A review of estimated land value of parcels that were dedicated to the School District
over the past few years;
• A review of the current market value of land from the Property Appraiser database
where the existing schools are located;
• An analysis of vacant residential land sales (non-BCPS purchases) in Broward County
between 2013 and 2016 for parcels of similar size;
• An analysis of market value of vacant residential land from the Property Appraiser
database for parcels of similar size to the current inventory; and
• Discussions with BCPS staff.
Appendix B documents the results of land value analysis in further detail. The estimated land
cost per acre is converted to cost per net square foot based on the ratio of acres per 1,000
net square feet of the existing inventory of schools. The resulting land cost figures for each
school level are also presented in Table 4.
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Table 4
School Facility Cost per Student Station
1) Source: Table 3
2) Source: Table 3
3) Estimated at 13% of construction cost based on estimates obtained from BCPS, discussions with architects/contractors, discussions with
representatives from BCPS, and recent costs obtained from other Florida School Districts. See Appendix B for further detail.
4) Construction cost is estimated to range from $186 per net square foot to $233 per net square foot based on estimates obtained from BCPS,
discussions with architects/contractors, discussions with representatives from BCPS, and recent costs obtained from other Florida School Districts.
See Appendix B for further detail.
5) Estimated at 8% of construction cost based on estimates obtained from BCPS, discussions with architects/contractors, discussions with
representatives from BCPS, and recent costs obtained from other Florida School Districts. See Appendix B for further detail.
6) The land cost per square foot for each school level is based on the acreage per 1,000 net square feet of existing schools listed in Appendix A, Table
A-1 at a cost of $215,000 per acre. See Appendix B for further detail on land value estimates.
7) Sum of the school facility cost per net square foot (Items 3 through 6)
8) The net square feet per student station (Item 1) multiplied by the total school facility cost per net square foot (Item 7) for each respective school
level. Weighted average is based on the current inventory distribution of permanent student stations for each school level (Item 2).
Cost Component
Elementary
School
Middle
School
High
School
Weighted
Average
Existing Net Permanent Square Feet per Student Station
(1)
131.3 137.3 136.4 134.2
Permanent Student Stations
(2)
114,932 54,751 76,439 246,122
School Facility Cost Components
Non-Construction Cost per Net Sq Ft
(3)
$24.18 $27.56 $30.29 $26.88
Construction Cost per Net Sq Ft
(4)
$186.00 $212.00 $233.00 $206.75
FF&E Cost per Net Sq Ft
(5)
$14.88 $16.96 $18.64 $16.54
Land Cost per Net Sq Ft
(6)
$21.93 $21.72
$24.94
$22.83
Total Facility Cost per Net Sq Ft
(7)
$246.99 $278.24 $306.87 $273.00
Total Facility Cost per Student Station
(8)
$32,430 $38,202 $41,857 $36,642
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Weighted Average Total Facility Cost per Student by School Level
The total facility impact cost per student for each school level is based on the facility cost per
student station figures derived in Table 4, and is typically calculated by multiplying the cost
per student station by the number of total permanent stations and dividing by current
student enrollment. This adjustment of dividing the cost per student station by the ratio of
current student enrollment to available capacity converts the cost per student station to a
cost per student. In addition, this calculation accounts for the current availability or shortage
in permanent capacity and adjusts the costs accordingly. If there is available capacity (e.g.,
currently more permanent student stations than students), then the total facility cost per
student increases to reflect that more than one station is being built for each student to allow
for operational capacity. Similarly, if there are currently more students enrolled than
available capacity, the cost per student is adjusted downward.
In the case of BCPS, on a districtwide basis, there is currently 10% to 13% available capacity
depending on school level. This would suggest that BCPS is providing slightly more than one
station per student. However, this availability represents a temporal fluctuation in service
levels since the District’s current practice calls for an enrollment to permanent capacity of
100 percent for all school levels. While the existing service level reflects the community’s
investment into educational facilities infrastructure, the adopted standard of 100 percent
enrollment to permanent capacity reflects BCPS’ intended service level in the future. As such,
impact fee calculations use the 100 percent service level, which results in more conservative
impact fee levels. As shown in Table 5, utilizing the existing service level results in an
weighted average total facility impact cost per student of $40,280 versus $36,642 calculated
using BCPS’ intended service level of 100 percent.
It is important to note that in 2016, the Florida Legislature passed House Bill 7029, requiring
that beginning July 1, 2017, schools districts may not use funds from any other sources for
new construction of educational plant space that exceeds the statutory maximum cost per
student station. The legislation also required the Office of Economic and Demographic
Research (EDR) to conduct a study of the cost per student station. EDR report was completed
in January 2017. The Florida Department of Education (FDOE) continued to use the indexed
2006 construction cost figures until January 1, 2020. By January 2020, the FDOE will develop
a revised statewide average construction cost per station, which will be indexed going
forward. FDOE will collaborate with EDR to select an industrywide accepted construction cost
index.
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Table 5
Weighted Facility Impact Cost per Student
1) Source: Table 4
2) Source: Broward County Public Schools
3) Source: Table 3
4) Student enrollment (Item 2) divided by existing permanent capacity (Item 3)
5) Source: Broward County Public Schools
6) Facility cost per student station (Item 1) divided by the achieved ratio of enrollment to permanent capacity (Item 4)
7) Facility cost per student station (Item 1) divided by the targeted service level (Item 5)
Calculation Step
Elementary
School
Middle
School
High
School
Weighted
Average/
Total
Facility Impact Cost per Student
Facility Cost per Permanent Student Station
(1)
$32,430 $38,202 $41,857 $36,642
2016-2017 Student Enrollment
(2)
102,924 47,752 72,543 223,219
Existing Permanent Capacity
(3)
114,932 54,751 76,439 246,122
Achieved Service Level (Ratio of Enrollment to Permanent Capacity)
(4)
90% 87% 95% 91%
Targeted Service Level (Enrollment to Permanent Capacity)
(5)
100% 100% 100% N/A
Total Facility Impact Cost per Student - Using Achieved Service Level
(6)
$36,033 $43,910 $44,060 $40,278
Total Facility Impact Cost per Student - Using Targeted Service Level
(7)
$32,430 $38,202 $41,857 $36,642
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Total Cost per Student
In addition to the facility cost per student calculated in Table 5, the total facility cost per
student includes two additional cost components: the capital costs associated with providing
transportation services and ancillary facilities. Both of these cost components are calculated
on a per-student basis and are not dependent on school level. Each of these additional cost
components is discussed in further detail below.
Transportation Costs
The first additional cost component is the cost of providing transportation to students. BCPS
currently owns 1,301 buses. Based on information provided by the BCPS staff, the current
cost of a bus averages $101,000, which is within the range of school bus cost observed in
other jurisdictions. In addition to buses, BCPS owns and operates 888 vehicles that are part
of the “white fleet,” which includes vehicles such as vans, trucks, and trailers. The average
cost of the white fleet was estimated by the BCPS staff at approximately $32,000 per vehicle.
The result is a total fleet value of $159.9 million; $28.2 million of which is for the white fleet
and $131.7 million is for buses. The total value of the transportation fleet was then divided
by the 2016/2017 student enrollment. As shown in Table 6, the total transportation services
cost per student amounts to $716.
Ancillary and Administrative Facilities Costs
The other capital cost component is for the ancillary facilities that are necessary for the
District to provide support services for students, schools, transportation services, and
administrative personnel. BCPS currently has approximately 1.2 million net square feet of
ancillary facilities for transportation, maintenance, warehouse, and administrative functions.
Based primarily upon a review of cost information from other school districts throughout
Florida, an estimated value of $200 per net square foot is used, which results in total building
value of approximately $238.8 million.
The cost of land for ancillary facilities also is included in the ancillary facility values. The land
value for ancillary facilities is the same as that used for schools ($215,000 per acre), which
results in total land value of approximately $42.4 million.
As presented in Table 6, the total ancillary facility cost per student totals $1,260, which is
calculated by dividing the total ancillary facility value by the 2016/2017 student enrollment.
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Table 6
Transportation and Ancillary Facility Cost per Student
1) Source: Broward County Public Schools
2) Source: Table 2
3) Total current value of transportation services (Item 1) divided by the
current enrollment (Item 2)
4) Square footage inventory obtained from Broward County Public Schools
multiplied by $200 per net square foot based on ancillary facility costs
reported by other school districts throughout Florida
5) Acreage obtained from Broward County Public Schools multiplied by
$215,000 per acre (please see Appendix B for further explanation on
this unit cost)
6) Sum of the building value (Item 4) and land value (Item 5) of the
District’s current inventory of ancillary facilities
7) Total value for ancillary facilities (Item 6) divided by the current
enrollment (Item 2)
Description Figure
Transportation Services Cost per Student
Total Current Value of Transportation Services
(1)
$159,916,950
2016/2017 Enrollment
(2)
223,219
Total Transportation Services Cost per Student
(3)
$716
Ancillary Facility Cost per Student
Building Value for Ancillary Facilities
(4)
$238,824,000
Land Value for Ancillary Facilities
(5)
$42,355,000
Total Current Value for Ancillary Facilities
(6)
$281,179,000
Total Ancillary Facility Cost per Student
(7)
$1,260
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20 Student Generation Rate & Impact Fee Update
Credit Component
To ensure that new residential development is not being overcharged for the capital costs
associated with new public schools, a credit for non-impact fee revenue generated by new
development that is used towards capital expansion of school facilities must be considered
in the credit component of the school impact fee. A credit for school impact fees is not given
for revenue generated by new development that is used for capital renovation of existing
education facilities or for maintenance and operational costs, as these costs are not included
in the calculations of impact fees and impact fee revenues can only be used for new capacity
and related capacity expansion projects.
Based upon a review of the capacity addition expenditures planned over the next five years,
it has been determined that, in addition to impact fees, BCPS uses primarily capital millage,
along with a limited amount of other local, state, and federal revenues to fund the capital
expansion of school facilities. Also, because the District has previously utilized Certificates of
Participation (COPs) for capacity expanding projects, a credit for the remaining debt service
payments is also given.
Capital Improvement “Cash” Credit
The School Board of Broward County, Florida has the authority to levy up to 1.5 mils of the
countywide ad valorem tax to generate revenue for education. In Broward County, the
current millage rate is equal to the 1.5-mil maximum, which is the primary revenue source
for programmed capacity projects over the next five years. In addition to the capital
improvement tax, BCPS uses other local funds as well as state and federal revenues to fund
the capital expansion of public schools in Broward County.
As shown in Table 7, BCPS programmed approximately $398.5 million over the next five years
for capacity projects. To calculate the revenue credit per student, the average annual
appropriations (approximately $80 million) is divided by the average annual enrollment for
the same time period (approximately 224,000 students). As shown, this credit amounts to
$356 per student per year.
Once the capital improvement credit per student is calculated, an adjustment is made to
account for the fact that new homes tend to pay higher property taxes. This adjustment factor
was estimated based on a comparison of the average taxable value per square foot of newer
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21 Student Generation Rate & Impact Fee Update
homes to that of all homes. As shown in Table 7, this adjusted credit amounts to $513 per
student per year.
Finally, the total credit over a 25-year period, which is considered to be the time frame when
major repairs or replacements are needed for structures built, is calculated at $8,007 per
student.
Table 7
Capital Improvement Credit per Student
1) Source: Broward County District Educational Facilities Plan, Fiscal Years 2016-17 to 2020-21
2) Total expenditures divided by 5 to calculate the average annual expenditure
3) Source: Estimated average annual enrollment over the next 5 years based on enrollment trends shown
in Table 2
4) Average annual expenditures (Item 2) divided by the average annual enrollment (Item 3)
5) Portion of the revenue credit per student funded with ad valorem tax revenues (88%)
6) Revenue credit per student (Item 4) less the portion funded with ad valorem tax revenues (Item 5)
7) Adjustment factor to reflect higher ad valorem taxes paid by new homes
8) Revenue credit per student funded with ad valorem tax revenues (Item 5) multiplied by the credit
adjustment factor (Item 7)
9) Sum of the revenue credit per student funded with other revenues (Item 6) and the adjusted revenue
credit per student (Item 8)
10) Interest rate the District is likely to pay for future bonds, estimated based on interest rate on recent
COPs issues
11) Time period after which major repairs are needed
12) Present value of the total adjusted revenue credit per student (Item 9) at 4.00% interest rate (Item 10)
over a 25-year capitalization period (Item 11)
Expenditure
Total
(FY 2017-21)
Ad Valorem, State, and Federal Revenues
(1)
Educational Facilities
$398,471,236
$79,694,247
223,889
$355.95
$313.24
$42.71
1.50
$469.86
$512.57
4.00%
25
$8,007
Adjusted Revenue Credit per Student (Ad Valorem Portion Only)
(8)
Total Adjusted Revenue Credit per Student
(9)
Capitalization Rate
(10)
Capitalization Period, Years
(11)
Present Value of Capital Improvement Revenue Credit per Student
(12)
Credit Adjustment Factor
(7)
Average Annual Expenditures
(2)
Average Annual Enrollment
(3)
Revenue Credit per Student
(4)
- Portion Funded with Ad Valorem Tax Revenues
(5)
- Portion Funded with Other Revenues
(6)
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Debt Service Credit per Student
As mentioned previously, BCPS has utilized COPs to pay for a portion of the capacity
expansion projects, and given that there is still an outstanding debt service, a credit is
calculated for the future payments related to capacity expansion projects. In addition to
impact fees, the District uses primarily ad valorem revenues to pay the debt service.
It is important to note that many communities use impact fee revenues to pay debt service
associated with capacity addition projects. Given the high cost of adding school capacity, it
is common to fund new schools through issuance of bonds/COPs as opposed to cash
payments to ensure the necessary capacity can be built in a timely manner and is available
for additional students. Use of impact fees for the payment of debt service is similar to
building school capacity with cash payments of impact fee revenues. In both cases, impact
fee revenues are used to fund new/additional capacity. However, stations that were built
with bonds that are to be repaid with impact fee revenue are excluded from the impact fee
calculations, which further supports the ability to use impact fee revenues to pay debt service
associated with capacity addition projects.
To calculate the debt service credit per student, the remaining payments were brought back
to present value, based on the number of years and annual interest rate of each COP issue.
Once the present value of remaining payments is calculated, each debt issue is divided by the
average annual enrollment for the time period remaining.
Similar to the capital improvement credit, the portion of the debt service credit per student
paid back with ad valorem tax revenues (99% of the non-impact funding) is adjusted to
account for the fact that newer homes tend to pay higher property taxes than older homes.
As presented in Table 8, the adjusted total debt service credit per student amounts to $6,022.
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Table 8
Debt Service Credit per Student
Description
Funding Source
(1)
Number of
Years of
Remaining
Payments
(1)
Remaining
Payments Due
for Expansion
(1)
Present Value of
Total Remaining
Payments
(2)
Average
Annual
Enrollment
(3)
Debt Service
Credit per
Student
(4)
Certificates of Participation
Series 2004A Ad Valorem Tax 1 $5,719,385 $5,719,385 223,219 $26
Series 2004B Ad Valorem Tax 1 $11,694,938 $11,694,938 223,219 $52
Series 2007A Ad Valorem Tax 1 $5,077,332 $5,077,332 223,219 $23
Series 2008A Ad Valorem Tax 2 $8,159,583 $7,987,672 223,331 $36
Series 2009A - QSCB AdVal/Other 18 $30,116,608 $18,317,195 225,126 $81
Series 2010A AdVal/Other 11 $15,416,916 $9,590,340 224,338 $43
Series 2011A Ad Valorem Tax 8 $164,115,392 $138,413,188 224,002 $618
Series 2012A Ad Valorem Tax 12 $260,735,803 $202,723,421 224,451 $903
Series 2012B Ad Valorem Tax 5 $30,773,583 $29,279,288 223,666 $131
Series 2014A Ad Valorem Tax 13 $122,780,783 $91,572,981 224,563 $408
Series 2015A Ad Valorem Tax 14 $235,144,231 $170,513,343 224,675 $759
Series 2015B Ad Valorem Tax 16 $118,604,346 $81,781,434 224,901 $364
Series 2015C Ad Valorem Tax 15 $68,327,249 $44,325,743 224,788 $197
Series 2016A Ad Valorem Tax 17 $122,078,668 $84,777,117 225,013 $377
Series 2016B AdVal/Other 11 $4,916,387 $3,434,688 224,338 $15
$4,033
$3,978
$55
1.50
$5,967
$6,022
Adjusted Total Debt Service Credit per Student
(9)
Total Debt Service Credit per Student
- Portion Funded with Ad Valorem Tax Revenues
(5)
- Portion Funded with Non-Ad Valorem Tax Revenues
(6)
Credit Adjustment Factor
(7)
Adjusted Credit per Student (Ad Valorem Portion ONLY)
(8)
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24 Student Generation Rate & Impact Fee Update
1) Source: Broward County Public Schools
2) Present value of the total remaining payments due, based on the interest rate of each payment and the number of years of remaining
payments
3) Source: Estimated average annual enrollment over the life of remaining payments. Future year enrollment is estimated based on enrollment
trends shown in Table 2.
4) Present value of total remaining payments (Item 2) divided by the average annual enrollment over the life of the remaining payments (Item
3)
5) Portion of the total debt service credit per student funded with ad valorem tax revenues (99%)
6) Portion of the total debt service credit per student funded with non-ad valorem revenues
7) Adjustment factor to reflect higher ad valorem taxes paid by new homes
8) Portion of the total debt service credit per student funded with ad valorem tax revenues (Item 5) multiplied by the credit adjustment factor
(Item 7)
9) Adjusted credit per student (Item 8) plus the portion of the total debt service funded with non-ad valorem tax revenues (Item 6)
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Net Impact Cost per Student
The net impact cost per student is the difference between the cost component and the credit
component. Table 9 summarizes the three-step process used to calculate the net impact cost
per student for public schools in Broward County.
First, the total impact cost per student is determined, which is the sum of the weighted
average facility impact cost per student from Table 5 and the transportation and ancillary
facility cost components per student from Table 6. As previously mentioned, the
transportation and ancillary cost components are calculated on a per-student basis and do
not differ by school level or by type of residential category.
Second, the total revenue credit per student is determined. This is the sum of the capital
improvement credit per student and the debt service credit per student found in Tables 7 and
8.
Third, the net impact cost per student is determined, which is the difference between the
total impact cost per student and total revenue credit per student and is calculated at $24,589
per student.
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26 Student Generation Rate & Impact Fee Update
Table 9
Net Impact Cost per Student
1) Source: Table 5
2) Source: Table 6
3) Source: Table 6
4) Sum of the total facility impact cost per student (Item 1),
transportation impact cost per student (Item 2), and
ancillary facility cost per student (Item 3)
5) Source: Table 7
6) Source: Table 8
7) Sum of the capital improvement credit per student (Item 5)
and the debt service credit per student (Item 6)
8) Total impact cost per student (Item 4) less the total revenue
credit per student (Item 7)
Total Impact Cost Per Student
Facility Impact Cost
(1)
$36,642
Transportation Impact Cost
(2)
$716
Ancillary Facility Cost
(3)
$1,260
Total Impact Cost
(4)
$38,618
Revenue Credit Per Student
Capital Improvement Credit
(5)
$8,007
Debt Service Credit
(6)
$6,022
Total Revenue Credit
(7)
$14,029
Net Impact Cost Per Student
Net Impact Cost
(8)
$24,589
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27 Student Generation Rate & Impact Fee Update
Calculated School Impact Fee Schedule
To determine the calculated school impact fee for each residential category, the net impact
cost per student from Table 9 was multiplied by the SGR from Table 1. The resulting net
impact fees are presented in Table 10 along with the current adopted fees.
Table 10
Calculated School Impact Fee Schedule
1) Source: Table 1
2) Source: Table 9
3) Total students per unit (Item 1) multiplied by the net impact cost per student (Item 2)
4) Source: Broward County Planning and Development Management Division; fees are reviewed annually for
potential indexing.
Table 11 provides a comparison of fees calculated in the last two studies to the calculated
fees shown in Table 10. As presented, the fees fluctuated significantly historically for certain
categories due primarily to small sample sizes used to estimate SGR.
Dwelling Unit Type Bedrooms
Total
Students
per Unit
(1)
Net Impact
Cost per
Student
(2)
Total Impact
Fee
(3)
Current
Adopted
Fee
(4)
3 or fewer 0.368
$24,589 $9,049 $6,888
4 or more 0.500
$24,589 $12,295 $8,656
2 or fewer 0.200
$24,589 $4,918 $3,974
3 or more 0.300
$24,589 $7,377 $6,741
1 or fewer 0.140
$24,589 $3,442 $375
2 bedrooms 0.200
$24,589 $4,918 $4,393
3 or more 0.240
$24,589 $5,901 $7,980
1 or fewer 0.030
$24,589 $738 $293
2 or more 0.080
$24,589 $1,967 $1,153
High-Rise Combined 0.030 $24,589 $738 $361
2 or fewer 0.150
$24,589 $3,688 $3,103
3 or more 0.326
$24,589 $8,016 $6,764
Mobile Home
Single Family
Townhouse, Duplex & Villa
Garden Apartment
Mid-Rise
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Table 11
Calculated School Impact Fee Comparison
1) Source: Student Generation Rate/School Impact Fee Study Countywide; June 16, 2014
2) Source: Broward County Planning and Development Management Division; fees are reviewed annually for
potential indexing.
3) Source: Table 10
4) Percent change from the current adopted impact fee (Item 2) to the calculated impact fee (Item 3)
5) Percent change from the 2007 study impact fee (Item 1) to the adopted impact fee (Item 2)
6) Percent change from the 2007 study impact fee (Item 1) to the calculated impact fee (Item 3)
Capping Fee Increases
Broward County recommended limiting the increase to an appropriate percentage for all
categories given the concerns related to housing affordability, among others. Based on
discussions with the County and School Board staff, several cap options were tested, including
a 75%- and a 49%-cap. These caps affect the following residential categories, which were
subject to an increase ranging from 71% to 818%:
• Garden apartments (1 or fewer bedroom tier)
• Mid-rise (both tiers)
• High-rise
Tindale Oliver recommends the following process to help achieve this goal.
1. The School Board and the County should document the importance of these
residential categories in relation to the County’s affordable housing / workforce
housing goals. The Board of County Commissioners recently adopted the
BrowardNEXT update to the Broward County Land Use Plan, which includes policies
Dwelling Unit Type Bedrooms
2007
Report
(1)
Current
Adopted
(2)
2017
Calculated
(3)
%∆
Adopted
to 17
(4)
%∆
07 to
Adopted
(5)
%∆
07 to 17
(6)
3 or fewer
$6,267 $6,888 $9,049 31% 10% 44%
4 or more
$9,116 $8,656 $12,295 42% -5% 35%
2 or fewer
$2,125 $3,974 $4,918 24% 87% 131%
3 or more
$4,937 $6,741 $7,377 9% 37% 49%
1 or fewer
$1,906 $375 $3,442 818% -80% 81%
2 bedrooms
$3,352 $4,393 $4,918 12% 31% 47%
3 or more
$4,415 $7,980 $5,901 -26% 81% 34%
1 or fewer
$811 $293 $738 152% -64% -9%
2 or more
$811 $1,153 $1,967 71% 42% 143%
High-Rise Combined $71 $361 $738 104% 408% 939%
2 or fewer
$2,814 $3,103 $3,688 19% 10% 31%
3 or more
$6,132 $6,764 $8,016 19% 10% 31%
Single Family
Townhouse, Duplex & Villa
Garden Apartment
Mid-Rise
Mobile Home
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29 Student Generation Rate & Impact Fee Update
to increase the supply of affordable housing. In addition, the School Board has in
place an Affordable Housing Waivers program with an annual funding allocation of
$375,000. This program was recently expanded to include both low and very-low
income affordable housing projects, doubled the “per-project” maximum dollar
amount to $50,000, and increased the redemption of fee waiver period from 30 days
to 60 days. Limiting the increase in multifamily housing categories listed above would
be supportive of these policies and initiatives.
2. To comply with legal requirement of protecting the equity among residential
categories, the additional fee reduction offered to select residential categories should
not prevent the School Board from providing the infrastructure the remaining
categories paid for. Given this, it is possible to provide differential discounts under
two conditions:
a. The School Board or the County uses general tax revenue to make up for the
differential revenue so that impact fee program remains whole. Recently
approved House Bill 7103 provides an exception to this requirement for
impact fee discounts or waivers given to affordable housing projects.
b. The reduced revenue amount is considered “de-minimis” in terms of impact
on total revenues and this additional discount does not affect the program
adversely. As a general rule of thumb, if the revenue reduction due to the
discounted rates is less than 5% of total impact fee revenues, the impact of
offering differential discount is considered to be de-minimis. Tindale Oliver
calculated revenue loss due to capping the increase for the four residential
categories listed previously. Based on permitting levels over the past seven
years, the revenue loss amounted to approximately 1.5% to 2.3%. These
calculations, shown in Appendix D, were reviewed and concurred by the
School Board’s Chief Financial Officer.
3. If the School Board and the County decide to proceed with this program, it is
important that revenue reduction due to this cap be reviewed annually to ensure it
remains de-minimis. If the revenue loss exceeds 5% of total revenues, either an
adjustment to the fee level/cap should be made, which reduces the loss below the 5%
threshold or the amount above the 5% should be paid back from other revenue
sources.
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30 Student Generation Rate & Impact Fee Update
Table 12 provides a comparison of the fully calculated fee for each residential category
against the 75-percent capped fees and the 49-percent capped fees.
Table 12
Broward County School Impact Fees at 75% Cap and 49% Cap
1) Source: Table 10
2) Updated impact fee rate with a capped increase of 75% from the current adopted fee, Appendix D,
Table D-1
3) Updated impact fee rate with a capped increase of 49% from the current adopted fee, Appendix D,
Table D-2
Dwelling Unit Type Bedrooms
Full
Calculated
Rate
(1)
Calculated
Rate Capped
@75%
Increase
(2)
Calculated
Rate Capped
@49%
Increase
(3)
3 or fewer
$9,049 $9,049 $9,049
4 or more
$12,295 $12,295 $12,295
2 or fewer
$4,918 $4,918 $4,918
3 or more
$7,377 $7,377 $7,377
1 or fewer
$3,442 $656 $559
2 bedrooms
$4,918
$4,918 $4,918
3 or more
$5,901 $5,901 $5,901
1 or fewer
$738
$513 $437
2 or more
$1,967 $2,018 $1,718
High-Rise Combined $738 $632 $538
2 or fewer
$3,688 $3,688 $3,688
3 or more
$8,016 $8,016 $8,016
Single Family
Townhouse, Duplex & Villa
Garden Apartment
Mid-Rise
Mobile Home
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31 Student Generation Rate & Impact Fee Update
Table 13 summarizes the 49-percent capped fees.
Table 13
Recommended Broward County
School Impact Fees at 49% Cap
Source: Table 12, Item 3
Dwelling Unit Type Bedrooms
Calculated
Rate Capped
@49%
Increase
3 or fewer $9,049
4 or more $12,295
2 or fewer $4,918
3 or more $7,377
1 or fewer $559
2 bedrooms $4,918
3 or more $5,901
1 or fewer $437
2 or more $1,718
High-Rise Combined $538
2 or fewer $3,688
3 or more $8,016
Single Family
Townhouse, Duplex & Villa
Garden Apartment
Mid-Rise
Mobile Home
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July 2019
32 Student Generation Rate & Impact Fee Update
School Impact Fee Schedule Comparison
As part of the work effort in updating Broward County’s schools
impact fee program, Table 14 presents a comparison of the
adopted and calculated single family school impact fee for
Broward County to the single family school impact fees adopted
by other counties throughout Florida. The impact fee adoption
percentage and the full rate are also shown based on available information.
Approximately 40%
of Florida counties
implemented a
school impact fee.
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33 Student Generation Rate & Impact Fee Update
Table 14
School Impact Fee Schedule Comparison
1) County's tagged with an asterisk (*) have fees that are currently suspended
2) Source: Published impact fee schedules and discussions with representatives from each County
3) Represents the full calculated fee from each respective technical study
4) Fees adjusted annually based on an index
5) Rates shown go into effect on November 13, 2017
6) Adopted impact fee shown is for the 3 or fewer bedrooms.
7) Rates shown under Single Family Impact Fee at 100% (Item 3) reflect most recent on-going technical study
8) Rates shown go into effect on January 1, 2018
9) Source: Table 10; 3 or fewer bedrooms option shown
County
(1)
Date of Last
Update
(2)
Adoption
Percent
(2)
Adopted
Single Family
Fee
(2)
Single Family
Fee @ 100%
(3)
Miami-Dade County
1995
100%
$2,448
$2,448
Citrus County
2014 50%
$1,261
$2,522
Nassau County
2011
100%
$3,268
$3,268
Hillsborough County
2004
92%
$4,000
$4,348
Volusia County
2013
67%
$3,000
$4,483
Lee County
2015
45%
$2,043
$4,540
Flagler County
2004 76%
$3,600 $4,756
St. Lucie County
(4)
2009 100%
$6,269 $5,447
Martin County
2006
100%
$5,567
$5,567
St. Johns County
(4)
2010
100%
$6,581
$5,779
Indian River County
2014 28%
$1,702 $6,077
Manatee County
(5)
2017
100%
$6,127 $6,127
Broward County (Current Adopted Fee)
(6)
2014 100%
$6,558 $6,558
Hernando County
2013
30%
$2,133
$7,103
Marion County
(4)*
2006 48%
$3,967 $7,375
Sarasota County
2015
26%
$2,032 $7,835
Palm Beach County
(7)
2015 N/A
$1,866
$7,981
Orange County
2016 100%
$8,784 $8,784
Pasco County
(8)
2017 79%
$7,128
$9,028
Broward County (Calculated Fee )
(9)
2017
N/A
N/A
$9,049
Clay County
2009 77%
$7,034
$9,096
Lake County
2015
100%
$9,324
$9,324
Osceola County
2014
100%
$10,187 $10,187
Brevard County
2015
50%
$5,097 $10,193
Polk County
2015
50%
$5,242
$10,483
Collier County
(4)
2015
67% $7,710
$11,164
Seminole County
(7)
2017 N/A
$5,000 $12,230
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34 Student Generation Rate & Impact Fee Update
Summary of Recommendations
The primary recommendations included in this study related to the student generation rate
calculations and the approach to capping the fee increase for select residential categories. In
terms of the student generation rate calculations, Tindale Oliver recommends using the
hybrid method developed in this study, followed by the data from All Homes. The hybrid
method incorporates all available data while still trying to be sensitive to changes reflected
by new home data.
Therefore, the recommended student generation rates are as depicted in Table 1, and the
recommended school impact fee rates are as depicted in Table 13.
In addition, it is recommended that the Broward County Property Appraiser keep track of
number of floors in condominium buildings and the number of bedrooms in all units. In terms
of capping the fee increase for select residential categories, it is important to establish
whether the result is de-minimis in terms of impact fee revenue loss from these categories.
If not, the differential should be bought down with general tax revenues. In addition, it is
important to keep track of revenue impact of capping select categories on an annual basis.
Appendix A
Broward County Public Schools Inventory
Tindale Oliver Broward County Public Schools
July 2019
A-1 Student Generation Rate & Impact Fee Update
Appendix A – Inventory
This Appendix includes an inventory of traditional schools that are owned and operated by
BCPS and included in the impact fee calculations.
Tindale Oliver Broward County Public Schools
July 2019
A-2 Student Generation Rate & Impact Fee Update
Table A-1
Broward County Public Schools Inventory
(1)
Number Schools
Year
Acquired
Grade Acreage
Permanent
Capacity
FISH Permanent
Net Square
Footage
Elementary Schools
1 Atlantic West 1973 PK 05 8 759 84,701
2 Banyan 1970 PK 05 10 747 88,989
3 Bayview 1957 PK 05 2 572 71,788
4 Bennett 1948 PK 05 8 542 80,616
5 Bethune, Mary M. 1959 PK 05 18 1,106 138,680
6 Boulevard Heights 1958 PK 05 10 812 120,614
7 Broadview 1960 PK 05 10 926 96,384
8 Broward Estates 1955 PK 05 10 695 97,600
9 Castle Hill 1963 PK 05 9 533 87,249
10 Central Park 1974 PK 05 13 939 123,809
11 Challenger 1999 PK 05 8 1,000 129,308
12 Chapel Trail 1981 PK 05 10 1,054 131,177
13 Coconut Creek 1962 PK 05 10 737 81,292
14 Coconut Palm 1999 PK 05 12 820 109,440
15 Colbert 1949 PK 05 10 812 130,180
16 Collins 1957 PK 05 10 371 49,663
17 Cooper City 1960 PK 05 10 701 99,093
18 Coral Cove 1999 PK 05 12 830 112,106
19 Coral Park 1986 PK 05 11 705 111,764
20 Country Hills 1988 PK 05 15 849 109,266
21 Country Isles 1981 PK 05 9 980 129,178
22 Cresthaven 1957 PK 05 10 705 108,458
23 Croissant Park 1943 PK 05 12 802 100,810
24 Cypress 1968 PK 05 13 873 112,118
25 Dania 1912 PK 05 7 569 101,890
26 Davie 1962 PK 05 9 741 85,428
27 Deerfield Beach 1924 PK 05 14 611 117,084
28 Deerfield Park 1949 PK 05 11 804 108,123
29 Dillard 1948 PK 05 10 759 116,292
30 Discovery 2007 PK 05 15 942 121,733
31 Dolphin Bay 2000 PK 05 12 830 117,744
32 Drew 1989 PK 05 15 631 90,357
33 Driftwood 1957 PK 05 8 558 80,701
34 Eagle Point 1994 PK 05 12 1,228 157,859
35 Eagle Ridge 1993 PK 05 12 872 129,983
36 Embassy Creek 1991 PK 05 14 1,087 129,856
37 Endeavour Primary Learning Ctr 1991 PK 03 12 468 55,310
38 Everglades 1980 PK 05 10 1,060 141,302
39 Fairway 1966 PK 05 11 970 124,758
40 Flamingo 1974 PK 05 14 613 87,649
41 Floranada 1958 PK 05 11 814 113,410
42 Forest Hills 1974 PK 05 8 795 84,170
43 Foster, Stephen 1957 PK 05 9 743 82,499
44 Fox Trail 1994 PK 05 25 1,178 143,886
45 Gator Run 1996 PK 05 12 1,140 130,038
46 Griffin 1978 PK 05 10 615 88,741
47 Harbordale 1953 PK 05 4 480 67,550
48 Hawkes Bluff 1988 PK 05 12 852 102,855
49 Heron Heights 2006 PK 05 12 942 121,733
50 Hollywood Central 1926 PK 05 7 687 123,320
51 Hollywood Hills 1926 PK 05 12 768 112,703
52 Hollywood Park 1969 PK 05 12 593 80,690
53 Horizon 1973 PK 05 8 663 79,469
54 Hunt, James 1969 PK 05 13 841 104,054
55 Indian Trace 1990 PK 05 12 669 99,829
56 King, Dr. Martin Luther Jr. Montessori Academy 1965 PK 05 11 809 104,506
57 Lake Forest 1957 PK 05 11 714 109,098
58 Lakeside 1996 PK 05 12 744 111,459
59 Larkdale 1957 PK 05 10 623 74,763
60 Lauderhill, Paul Turner 1960 PK 05 11 872 125,658
61 Liberty 2001 PK 05 12 1,260 139,001
62 Lloyd Estates 1958 PK 05 8 593 82,022
63 Manatee Bay 2001 PK 05 7 1,140 136,843
64 Maplewood 1977 PK 05 11 813 83,589
Tindale Oliver Broward County Public Schools
July 2019
A-3 Student Generation Rate & Impact Fee Update
Table A-1 (Continued)
Broward County Public Schools Inventory
(1)
Number
Schools
Year
Acquired
Grade
Acreage
Permanent
Capacity
FISH Permanent
Net Square
Footage
Elementary Schools
65 Margate 1959 PK 05 11 1,305 158,898
66 Markham, Robert C 1966 PK 05 9 637 85,301
67 Marshall, Thurgood 1991 PK 05 8 781 95,689
68 McNab 1957 PK 05 10 677 104,253
69 Meadowbrook 1957 PK 05 15 701 103,305
70 Miramar 1956 PK 05 10 929 123,557
71 Mirror Lake 1968 PK 05 13 679 96,475
72 Morrow 1976 PK 05 10 831 91,474
73 Nob Hill 1974 PK 05 8 723 75,660
74 Norcrest 1955 PK 05 10 921 143,999
75 North Andrews Gardens 1956 PK 05 10 813 109,783
76 North Fork 1960 PK 05 10 713 85,831
77 North Side 1926 PK 05 5 608 74,193
78 Nova, Blanche Forman 1962 PK 05 10 769 78,920
79 Nova D Eisenhower 1962 PK 05 10 777 91,070
80 Oakland Park 1924 PK 05 7 840 87,616
81 Oakridge 1958 PK 05 8 605 85,264
82 Orange Brook 1956 PK 05 9 830 113,512
83 Oriole 1968 PK 05 9 722 90,234
84 Palm Cove 1985 PK 05 12 871 121,715
85 Palmview 1959 PK 05 10 665 90,940
86 Panther Run 1996 PK 05 12 778 109,668
87 Park Lakes 1999 PK 05 15 1,214 121,382
88 Park Ridge 1969 PK 05 10 546 80,669
89 Park Springs 1989 PK 05 12 1,189 135,762
90 Park Trails 2000 PK 05 12 1,276 139,246
91 Parkside 1996 PK 05 10 980 123,269
92 Pasadena Lakes 1970 PK 05 10 710 91,531
93 Pembroke Lakes 1974 PK 05 8 653 98,478
94 Pembroke Pines 1960 PK 05 9 599 101,560
95 Peters 1958 PK 05 11 629 98,314
96 Pines Lakes 1978 PK 05 10 927 112,764
97 Pinewood 1978 PK 05 10 836 84,154
98 Plantation 1999 PK 05 12 814 114,255
99 Plantation Park 1960 PK 05 10 579 71,445
100 Pompano Beach 1958 PK 05 19 571 90,329
101 Quiet Waters 1988 PK 05 23 1,366 154,256
102 Ramblewood 1975 PK 05 10 985 98,544
103 Riverglades 1979 PK 05 10 669 102,734
104 Riverland 1948 PK 05 10 633 102,281
105 Riverside 1986 PK 05 10 731 107,079
106 Rock Island 1999 PK 05 14 580 95,818
107 Royal Palm 1970 PK 05 12 874 120,197
108 Sanders Park 1958 PK 05 12 661 80,654
109 Sandpiper 1986 PK 05 14 909 125,922
110 Sawgrass 1991 PK 05 12 1,184 128,120
111 Sea Castle 1989 PK 05 12 1,034 120,101
112 Sheridan Hills 1969 PK 05 7 607 82,939
113 Sheridan Park 1966 PK 05 13 810 115,742
114 Silver Lakes 1996 PK 05 12 778 110,310
115 Silver Palms 1995 PK 05 14 816 112,299
116 Silver Ridge 1987 PK 05 13 882 135,459
117 Silver Shores 2000 PK 05 12 820 109,372
118 Stirling 1957 PK 05 9 701 96,609
119 Sunland Park Academy 1957 PK 03 4 480 82,563
120 Sunset Lakes 1996 PK 05 12 1,300 151,903
121 Sunshine 1961 PK 05 9 803 101,443
122 Tamarac 1974 PK 05 8 1,290 137,424
123 Tedder 1957 PK 05 12 1,240 136,308
124 Tradewinds 1995 PK 05 17 1,214 146,358
125 Tropical 1956 PK 05 10 932 136,135
126 Village 1967 PK 05 12 870 132,158
127 Walker 1933 PK 05 10 1,017 159,841
128 Watkins 1954 PK 05 10 814 108,966
Tindale Oliver Broward County Public Schools
July 2019
A-4 Student Generation Rate & Impact Fee Update
Table A-1 (Continued)
Broward County Public Schools Inventory
(1)
Number Schools
Year
Acquired
Grade Acreage
Permanent
Capacity
FISH Permanent
Net Square
Footage
Elementary Schools
129 Welleby 1978 PK 05 13 791 99,593
130 West Hollywood 1948 PK 05 11 597 101,714
131 Westchester 1975 PK 05 10 1,038 104,564
132 Westwood Heights 1956 PK 05 9 783 120,342
133 Wilton Manors 1948 PK 05 8 615 95,094
134 Winston Park 1988 PK 05 12 1,191 120,630
135 Young Virginia Shuman 1936 PK 05 8
687 104,785
1,464 110,361 14,491,010
Middle Schools
1 Apollo 1969 06 08 15 1,241 158,440
2 Attucks 1941 06 08 24 1,227 169,937
3 Bair 1973 06 08 10 1,198 153,407
4 Coral Springs 1973 06 08 19 1,899 207,745
5 Crystal Lake 1970 06 08 14 1,365 151,418
6 Dandy, William 1958 06 08 19 1,133 180,410
7 Deerfield Beach 1958 06 08 32 1,403 181,798
8 Driftwood 1957 06 08 22 1,670 183,719
9 Falcon Cove 1996 06 08 21 1,319 202,781
10 Forest Glen 1987 06 08 20 1,625 208,966
11 Glades 2000 06 08 20 1,842 232,535
12 Indian Ridge 1994 06 08 26 1,718 229,666
13 Lauderdale Lakes 1968 06 08 14 926 140,666
14 Lyons Creek 1990 06 08 22 1,901 234,216
15 Margate 1955 06 08 23 1,308 167,766
16 McNicol 1953 06 08 12 1,303 200,437
17 Millennium 1999 06 08 11 1,618 210,054
18 New Renaissance 1999 06 08 20 1,547 194,973
19 New River 1958 06 08 18 1,374 201,707
20 Nova 1962 06 08 14 1,245 143,441
21 Olsen 1953 06 08 20 1,125 248,786
22 Parkway 1955 06 08 15 2,192 289,042
23 Pines 1971 06 08 21 1,769 222,213
24 Pioneer 1975 06 08 16 1,175 151,448
25 Plantation 1955 06 08 22 1,345 167,367
26 Pompano Beach 1913 06 08 12 1,029 158,903
27 Ramblewood 1974 06 08 17 1,306 158,540
28 Rickards, James 1968 06 08 13 1,069 146,277
29 Sawgrass Springs 1993 06 08 20 1,175 178,803
30 Seminole 1969 06 08 21 1,119 130,902
31 Silver Lakes 1981 06 08 20 1,057 158,560
32 Silver Trail 1991 06 08 22 1,448 208,317
33 Sunrise 1951 06 08 18 1,245 179,853
34 Tequesta Trace 1988 06 08 23 1,364 190,940
35 Westglades 1995 06 08 24 1,449 199,872
36 Westpine 1970 06 08 18 1,272 184,116
37 Young Walter C 1987 06 08 30
1,302
227,056
708 51,303 6,955,077
Combination Schools
1 Beachside Montessori Village 2006 PK 08 6 747 119,161
2 Coral Springs PK-8 1973 PK 08 10 907 94,153
3 Gulfstream Academy of Hallandale Beach 1958 KG 08 27 1,488 209,770
4 Lauderhill 6-12 1960 06 12 22 896 144,571
5 North Lauderdale PK-8 1970 PK 08 13 948 97,702
6 Perry, Annabel C PK-8 1969 PK 08 10 899 87,238
7 Dillard 6-12 1948 06 12 51
2,709 451,427
139 8,594 1,204,022
High Schools
1 Anderson, Boyd 1968 09 12 32 2,829 385,467
2
Atlantic Tech. (bldg 24, bldg 18)
(2)
1968 VE VE 5 566 44,271
3 Coconut Creek 1966 09 12 40 2,100 292,242
4 Cooper City 1970 09 12 30 2,267 328,947
5 Coral Glades 2002 09 12 45 2,613 301,497
6 Coral Springs 1959 09 12 37 2,935 336,869
7 Cypress Bay 1999 09 12 45 3,288 360,011
Subtotal - Elementary Schools
Subtotal - Middle Schools
Subtotal - Combination Schools
Tindale Oliver Broward County Public Schools
July 2019
A-5 Student Generation Rate & Impact Fee Update
Table A-1 (Continued)
Broward County Public Schools Inventory
(1)
1) Source: Broward County Public Schools
2) Only reflects capacity associated with High School Programs
Number Schools
Year
Acquired
Grade Acreage
Permanent
Capacity
FISH Permanent
Net Square
Footage
High Schools
8 Deerfield Beach 1968 09 12 41 2,349 332,317
9 Ely, Blanche 1950 09 12 39 2,786 410,833
10 Everglades 1987 09 12 45 2,457 334,312
11 Flanagan, Charles W 1992 09 12 45 2,298 366,487
12 Fort Lauderdale 1957 09 12 27 2,016 314,212
13 Hallandale 1951 09 12 28 1,631 239,940
14 Hollywood Hills 1967 09 12 30 2,216 279,521
15 McArthur 1955 09 12 40 2,211 264,536
16
McFatter, William Tech. (bldg 3,4)
(2)
1962 VE VE 34 566 86,028
17
Miramar 1968 09 12 38 2,570 335,559
18 Monarch 1994 09 12 55 2,122 268,669
19 Northeast 1960 09 12 52 2,318 315,119
20 Nova 1962 09 12 51 1,548 267,039
21 Piper 1970 09 12 30 2,600 324,622
22 Plantation 1963 09 12 35 2,632 341,164
23 Pompano Beach Inst of Int'l Studies 1949 09 12 18 1,139 218,233
24
Sheridan Technical High
(2)
1952 VE VE 13 578 115,185
25
South Broward 1947 09 12 25 2,289 351,341
26 South Plantation 1970 09 12 32 2,328 345,712
27 Stoneman Douglas 1985 09 12 45 3,082 429,048
28 Stranahan 1950 09 12 38 2,375 315,626
29 Taravella, J P 1978 09 12 31 3,357 342,416
30 West Broward 2006 09 12 43 2,755 357,761
31 Western 1978 09 12 40
3,208
379,336
1,109 70,029 9,384,320
Centers
1 Bright Horizons 1957 PK 12 6 325 79,001
2 Cross Creek 1989 PK 12 15 180 60,625
3 Cypress Run 2007 PK 12 6 240 60,474
4 Dave Thomas Education Center 2002 06 12 10 565 86,188
5 Henry D. Perry Education Center 1958 PK AE 20 1,217 174,317
6 Lanier-James Education Center 1951 KG 12 5 262 59,082
7 Pine Ridge 1957 KG 12 5 252 59,456
8 Seagull School 1956 KG 12 3 538 60,001
9 The Quest 1960 PK 12 9 313 73,903
10 Whiddon Rogers Education Center 1956 PK AE 15 1,478 156,093
11 Whispering Pines 1968 KG 12 16 180 61,825
12 Wingate Oaks 1958 PK 12 20
285
71,639
130 5,835 1,002,604
222 3,550 246,122 33,037,033
Subtotal - High Schools
Grand Total - All Schools
Subtotal - Centers
Appendix B
Building and Land Cost Analysis
Tindale Oliver Broward County Public Schools
July 2019
B-1 Student Generation Rate & Impact Fee Update
Appendix B – Building and Land Cost
This Appendix provides additional information on the data and analysis used to estimate
building and land values for the Broward County school impact fee.
Building Construction Costs
To determine the architect/site improvement, construction, FF&E, and other costs associated
with building a new school in Broward County, the following information was evaluated:
• Recently built schools in Broward County;
• Estimates obtained from architects/contractors who are involved in constructing
schools in Broward, Palm Beach, and Miami-Dade counties;
• School cost information for other Florida counties; and
• Discussions with representatives from Broward County Public Schools.
The following paragraphs provide further detail on this research and analysis.
Construction Cost
A review of recent and upcoming construction suggested that at this time, BCPS is building
primarily wings to add classroom capacities at some schools and core facilities at other
schools to allow for additional wings, as opposed to building completely new schools. As
such, these figures are not reflective of the full value of existing inventory. The most recent
construction of a complete school was the rebuilding of Lanier James Educational Center in
2011. This is a KG – 12 combination school and the construction cost for this school was $209
per FISH net square foot. Additionally, based on the comments received during the
presentation of initial results, Tindale Oliver reviewed the cost of schools built by the BCPS
going back ten years to 2006. The results of this review is included in Table B-2, which reflects
a time period when construction costs fluctuated significantly. Given these fluctuations and
that the estimates included in the study are based on more current data, the initial cost
estimates (current proposed estimates) were found to be reasonable and maintained for
impact fee calculation purposes.
Tindale Oliver Broward County Public Schools
July 2019
B-2 Student Generation Rate & Impact Fee Update
Industry architects who work with Broward, Palm Beach and Miami-Dade County Public
Schools provided the following information:
• Construction cost per gross square foot ranges from $170 to $190 for elementary
schools. The range for middle schools is $185 per gross square foot to $230 per gross
square foot. Finally, the range per gross square foot is $205 to $250 in the case of
high schools. The range of these costs depend on the availability of facilities, level of
competition in a given market, and other similar factors.
• Estimates provided by the architects are based on “gross” square footage while the
School District uses “FISH” square footage established by the Florida Department of
Education (DOE) to measure its inventory, which tends to exclude outside walls,
uncovered walkways, etc. The difference is estimated to be approximately 6%. The
estimates provided by the industry architects were adjusted to reflect this difference.
• A recent presentation made by the Palm Beach County Public Schools (PBCPS)
suggested that the School District is working toward reducing its construction costs.
Using the current school design, the construction cost for an elementary schools is
estimated to be $250 per square foot. The District is working toward reducing it to
$220 per square foot to ensure the stations can be built within the budget established
by the DOE.
• In Collier County, another beach-front community with cost levels similar to Broward
County, school construction costs were estimated to range from $180 to $220 per
FISH net square foot in 2015. Since then, the costs have been increasing in markets
with activity, such as Southeast Florida and Central Florida.
• Costs experienced in additional jurisdictions since 2011 are summarized in Tables B-3
and B-5.
Given this data and information, construction costs per FISH net square foot of $186 for
elementary schools, $212 for middle schools, and $233 for high schools were estimated to be
reasonable, if not conservative, estimates. Table B-1 provides a summary of this information.
Tindale Oliver Broward County Public Schools
July 2019
B-3 Student Generation Rate & Impact Fee Update
Table B-1
School Construction Cost Analysis – Broward County
1) Source: Table B-2 (per gross square foot). Includes the average for 6 elementary schools, 2 middle schools
and 1 high school. In addition, the District also constructed 2 centers.
2) Source: Discussions with architects who are active in designing public schools in Broward, Palm Beach and
Miami-Dade counties – estimates are shown on a per gross square foot basis
3) Source: Palm Beach County Public Schools – figures for per FISH net sf. Reflects the target cost to comply
with Florida Department of Education allowance for construction. Current cost is $250 per net sf.
4) Source: Collier County Public Schools – figures are per FISH net sf and based on the most recent impact fee
study, completed in 2015
5) Source: Florida Department of Education (see Table B-3) – figures are per FISH net sf
6) Estimates on a per gross square foot basis
7) Study estimates (Item 6) increased by 6% to reflect the reduced FISH net square footage, which excludes
certain section of a building
Elementary Middle High
Local Projects (9)
(1)
2006-2011 $190 $125 $214
Industry Architects
(2)
2017 $170 - $190 $185 - $230 $205 - $250
Palm Beach County Public Schools
(3)
2017 $220 N/A N/A
Collier County Public Schools
(4)
2015 $180 $200 $220
Other Florida Jurisdictions
(5)
2011 - 2017 $96-$220 $113 - $256 $117-$239
Used in the Study
(6)
$175 $200 $220
Study Estimates per FISH Net Sq Ft
(7)
$186 $212 $233
Source
Construction Cost per Square Foot
Date
Tindale Oliver Broward County Public Schools
July 2019
B-4 Student Generation Rate & Impact Fee Update
Table B-2
Broward County Construction Cost Trend, Since 2006
Source: Florida Department of Education, based on figures reported and confirmed by Broward County Public Schools. Total cost excludes land purchase.
Tindale Oliver Broward County Public Schools
July 2019
B-5 Student Generation Rate & Impact Fee Update
Table B-3
Construction Cost Analysis – Broward County and Other Florida Jurisdictions
Source: Florida Department of Education and previous Tindale Oliver school impact fee studies, when available
Year District Type Facility Name
Construction
Cost
Net Sq Ft
Student
Stations
Construction
Cost per NSF
Construction
Cost per
Station
Elementary Schools:
2011 Duval Elem Waterleaf Elementary $14,882,021 82,062 873 $181 $17,047
2011 Osceola Elem Highlands Elementary $14,534,309 106,918 1,020 $136 $14,249
2011 Charlotte Elem Meadow Park Elementary $12,696,116 89,652 843 $142 $15,061
2011 Pasco Elem Connerton Elementary "R" $11,598,590 84,972 762 $136 $15,221
2011 Orange Elem Wetherbee Elementary $11,795,072 99,704 817 $118 $14,437
2011 Escambia Elem Global Learning Academy $17,019,155 120,015 856 $142 $19,882
2012 Orange Elem SunRidge Elementary $10,031,097 66,645 842 $151 $11,913
2012 Lee Elem Tortuga Preserve $16,021,554 129,936 1,050 $123 $15,259
2012 Alachua Elem Meadowbrook Elementary $12,388,973 97,000 760 $128 $16,301
2012 Volusia Elem Citrus Grove Elementary $13,854,183 98,842 764 $140 $18,134
2012 St. Johns Elem Palencia Elementary $12,677,682 102,314 738 $124 $17,178
2012 Indian River Elem Vero Beach Elementary $17,243,103 110,495 796 $156 $21,662
2012 Hillsborough Elem Thompson Elementary $15,397,254 94,121 950 $164 $16,208
2013 Hillsborough Elem Lamb Elementary $16,699,759 92,876 950 $180 $17,579
2013 Orange Elem Sun Blaze Elementary $10,269,207 64,410 832 $159 $12,343
2013 Orange Elem Hackney Prairie Road Area Elementary $11,261,094 75,189 856 $150 $13,155
2013 Mari on Elem Legacy Elementary $10,047,310 104,324 873 $96 $11,509
2013 Palm Beach Elem Gove Elementary $28,528,459 129,500 924 $220 $30,875
2013 Palm Beach Elem Galaxy Elementary $22,515,045 108,674 605 $207 $37,215
2014 Orange Elem Shingle Creek ES (Replacement) $8,633,484 79,038 832 $109 $10,377
2014 Orange Elem John Young ES (Replacement) $8,810,724 79,038 832 $111 $10,590
2014 Orange Elem Pineloch ES $9,343,280 82,167 830 $114 $11,257
2014 Orange Elem Dr. Phillips ES $8,150,993 69,297 660 $118 $12,350
2014 Orange Elem Spring Lake ES $9,768,510 70,056 627 $139 $15,580
2014 Orange Elem Washington Shores ES (Replacement) $10,068,768 77,692 684 $130 $14,720
2014 Orange Elem Little River ES $8,202,194 61,570 500 $133 $16,404
2014 Orange Elem Wheatley ES (Replacement) $9,153,883 77,207 560 $119 $16,346
2014 Pasco Elem Schrader Elementary $10,620,622 75,826 498 $140 $21,327
2014 Palm Beach Elem The Conservatory School of North Palm Beach $21,499,851 117,529 753 $183 $28,552
2015 Orange Elem Eagle Creek Elementary $9,248,244 79,374 832 $117 $11,116
2015 Orange Elem Independence Elementary $9,394,386 81,664 832 $115 $11,291
2015 Orange Elem Ocoee ES (Replacement) $9,286,970 82,167 830 $113 $11,189
2017 Hillsborough Elem Hope Dawson Elementary $14,863,889
72,193
920
$206 $16,156
Total/Weighted Average -- Elementary Schools $426,505,781 2,962,467 26,301 $144 $16,216
Middle Schools:
2011 Walton Middle Emerald Coast Middle $15,918,884 126,770 820 $126 $19,413
2011 Polk Middle Boone Middle $17,900,963 69,921 305 $256 $58,692
2011 Hernando Middle Winding Waters K-8 $21,182,866 183,190 1,605 $116 $13,198
2012 Dade Middle North Dade Middle $18,921,534 94,660 993 $200 $19,055
2012 Orange Middle Lake Nona Middle $16,923,455 149,897 1,328 $113 $12,744
2012 Orange Middle SunRidge Middle $23,617,116 152,436 1,352 $155 $17,468
2012 Lee Middle Hams Marsh Middle $23,750,925 164,662 1,345 $144 $17,659
2012 Collier Middle Bethune Education Center $5,538,155 34,581 182 $160 $30,429
2013 Monroe Middle Horace O'Bryant $30,596,297
196,598
1,217 $156 $25,141
Total/Weighted Average -- Middle Schools $174,350,195 1,172,715 9,147 $149 $19,061
High Schools:
2011 Polk High Winter Haven Senior $26,374,234 140,940 2,039 $187 $12,935
2011 Polk High Auburndale Senior $19,522,053 101,466 1,236 $192 $15,795
2011 Polk High Davenport School of the Arts $29,136,512 157,446 1,510 $185 $19,296
2011 Orange High Evans High Replacement $55,507,691 289,061 2,599 $192 $21,357
2011 Calhoun High Blountstown High $19,407,910 100,366 825 $193 $23,525
2011 Okeechobee High Okeechobee Achievement Academy $5,499,975 43,024 347 $128 $15,850
2011 Polk High Kathleen Senior $24,323,662 112,017 800 $217 $30,405
2011 Charlotte High Charlotte High $61,755,842 258,700 1,828 $239 $33,783
2011 Lake High Lake Minneola High $46,988,193 294,664 1,932 $159 $24,321
2011 Broward High Lanier James Education Center $8,889,147 42,608 262 $209 $33,928
2012 Dade High International Studies SHS $7,192,325 35,137 603 $205 $11,928
2012 St. Lucie High Lincoln Park Academy $10,928,736 93,703 978 $117 $11,175
2012 Dade High Medical Academy or Science and Technology $9,303,705 78,845 800 $118 $11,630
2013 Martin High Martin County High $7,623,316
63,601 703 $120 $10,844
Total/Weighted Average -- High Schools $332,453,301 1,811,578 16,462 $184 $20,195
Total/Weighted Average -- High Schools (Excluding Broward County) $323,564,154 1,768,970 16,200 $183 $19,973
Total/Weighted Average (All Schools) $933,309,277 5,946,760 51,910 $157 $17,979
Total/Weighted Average (All Schools - Excluding Broward County) $924,420,130 5,904,152 51,648 $157 $17,898
Tindale Oliver Broward County Public Schools
July 2019
B-6 Student Generation Rate & Impact Fee Update
Architectural, Design, Site Preparation, Furniture, Fixture and Equipment Costs
The architectural, design, site preparation (including on-site improvement and traffic control
costs), and FF&E costs (including technology) are calculated based on the ratio of these costs
to the construction costs observed in Broward County and other jurisdictions. These figures
were also discussed with the industry architects and are estimated at 21% of construction
cost for facility planning, which includes 6% for architectural/design and contract
administration, 7% for site preparation, and 8% for FF&E costs. These estimates are based
primarily on the average of other jurisdictions due to the limited sample of schools in Broward
County. Table B-4 provides a summary of costs in Broward County compared to other Florida
jurisdictions. As presented, other building cost percentages experienced in Broward County
is higher than the average of other Florida jurisdictions. However, due to the limited sample
size (1 school only since 2011), the estimates were based on statewide averages.
Table B-4
Other Building Costs
1) Source: Based on Lanier James Education Center, which was the most recent complete school
constructed
2) Source: Florida Department of Education
3) Final estimate used in the 2017 school impact fee study for Broward County Public Schools
Tables B-5 and B-6 provide further detail on the cost experienced in other Florida
jurisdictions.
Average Range
A/E - Design 12% 7% 1% to 17% 6%
Site Prep 10% 7% 0% to 72% 7%
FF&E 15% 9% 0% to 30% 8%
Component
Broward
County
(1)
Other Florida Jurisdictions
(2009-2015)
(2)
Estimate of
Impact Fee
Calculations
(3)
Tindale Oliver Broward County Public Schools
July 2019
B-7 Student Generation Rate & Impact Fee Update
Table B-5
Architectural/Civil Design and FF&E Cost Analysis - Broward County and Other Florida Jurisdictions
Source: Florida Department of Education and previous Tindale Oliver school impact fee studies, when available
Year District Type Facility Name
Construction
Cost
Architect & Eng
Fees
Ratio of Architect
& Eng Fees to
Construction Cost
Furniture &
Equip
Ratio of FF&E to
Construction
Cost
2011 Broward High Lanier James Education Center $8,889,147 $1,075,459 12% $1,304,137 15%
2011 Calhoun High Blountstown High $19,407,910 $1,968,893 10% $994,719 5%
2011 Charlotte Elem Meadow Park Elementary $12,696,116 $944,273 7% $674,842 5%
2011 Charlotte High Charlotte High $61,755,842 $6,502,129 11% $2,676,408 4%
2011 Duval Elem Waterleaf Elementary $14,882,021 $1,621,628 11% $1,899,236 13%
2011 Escambia Elem Global Learning Academy $17,019,155 $1,682,415 10% $2,861,931 17%
2011 Hernando Middle Winding Waters K-8 $21,182,866 $880,709 4% $4,279,500 20%
2011 Lake High Lake Minneola High $46,988,193 $3,030,934 6% $6,483,383 14%
2011 Okeechobee High Okeechobee Achievement Academy $5,499,975 $453,761 8% $427,114 8%
2011 Orange High Evans High Replacement $55,507,691 $3,568,884 6% $3,743,130 7%
2011 Orange Elem Wetherbee Elementary $11,795,072 $812,505 7% $1,081,762 9%
2011 Osceola Elem Highlands Elementary $14,534,309 $666,978 5% $1,650,318 11%
2011 Pasco Elem Connerton Elementary "R" $11,598,590 $858,671 7% $1,298,389 11%
2011 Polk High Winter Haven Senior $26,374,234 $853,483 3% $2,360,389 9%
2011 Polk High Auburndale Senior $19,522,053 $1,462,146 7% $3,124,050 16%
2011 Polk High Davenport School of the Arts $29,136,512 $1,042,674 4% $2,330,971 8%
2011 Polk High Kathleen Senior $24,323,662 $875,094 4% $2,267,250 9%
2011 Polk Middle Boone Middle $17,900,963 $1,080,157 6% $1,331,348 7%
2011 Walton Middle Emerald Coast Middle $15,918,884 $1,709,689 11% $700,000 4%
2012 Alachua Elem Meadowbrook Elementary $12,388,973 $1,010,997 8% $1,974,896 16%
2012 Collier Middle Bethune Education Center $5,538,155 $561,233 10% $734,057 13%
2012 Dade High International Studies SHS $7,192,325 $684,965 10% $757,496 11%
2012 Dade Middle North Dade Middle $18,921,534 $867,900 5% $1,122,762 6%
2012 Dade High Medical Academy or Science and Technology $9,303,705 $762,932 8% $919,966 10%
2012 Hillsborough Elem Thompson Elementary $15,397,254 $1,117,623 7% $1,614,056 10%
2012 Indian River Elem Vero Beach Elementary $17,243,103 $1,476,006 9% $1,342,512 8%
2012 Lee Middle Hams Marsh Middle $23,750,925 $721,076 3% $1,814,273 8%
2012 Lee Elem Tortuga Preserve $16,021,554 $214,042 1% $1,487,461 9%
2012 Orange Elem SunRidge Elementary $10,031,097 $580,395 6% $951,358 9%
2012 Orange Middle Lake Nona Middle $16,923,455 $1,277,253 8% $1,795,567 11%
2012 Orange Middle SunRidge Middle $23,617,116 $1,137,698 5% $1,591,755 7%
2012 St. Johns Elem Palencia Elementary $12,677,682 $956,170 8% $1,500,000 12%
2012 St. Lucie High Lincoln Park Academy $10,928,736 $1,623,543 15% $3,246,193 30%
2012 Volusia Elem Citrus Grove Elementary $13,854,183 $1,098,766 8% $1,555,729 11%
2013 Hillsborough Elem Lamb Elementary $16,699,759 $1,159,221 7% $1,494,022 9%
2013 Marion Elem Legacy Elementary $10,047,310 $675,267 7% $1,680,825 17%
2013 Martin High Martin County High $7,623,316 $1,274,200 17% $419,893 6%
2013 Monroe Middle Horace O'Bryant $30,596,297 $3,221,414 11% $1,320,362 4%
2013 Orange Elem Sun Blaze Elementary $10,269,207 $587,445 6% $1,035,369 10%
2013 Orange Elem Hackney Prairie Road Area Elementary $11,261,094 $890,931 8% $1,057,127 9%
2013 Palm Beach Elem Gove Elementary $28,528,459 $1,871,815 7% $917,852 3%
2013 Palm Beach Elem Galaxy Elementary $22,515,045 $1,595,664 7% $790,823 4%
2014 Orange Elem Shingle Creek ES (Replacement) $8,633,484 $636,833 7% $1,235,140 14%
2014 Orange Elem John Young ES (Replacement) $8,810,724 $644,485 7% $1,037,820 12%
2014 Orange Elem Pineloch ES
$9,343,280 $632,269 7% $1,048,977 11%
2014 Orange Elem Dr. Phillips ES $8,150,993 $837,933 10% $835,624 10%
2014 Orange Elem Spring Lake ES $9,768,510 $646,909 7% $874,049 9%
2014 Orange Elem Washington Shores ES (Replacement) $10,068,768 $591,793 6% $964,395 10%
2014 Orange Elem Little River ES $8,202,194 $1,212,762 15% $705,810 9%
2014 Orange Elem Wheatley ES (Replacement) $9,153,883 $740,790 8% $803,731 9%
2014 Palm Beach Elem The Conservatory School of North Palm Beach $21,499,851 $1,746,723 8% $781,394 4%
2014 Pasco Elem Schrader Elementary $10,620,622 $741,224 7% $781,652 7%
2015 Orange Elem Eagle Creek Elementary $9,248,244 $503,008 5% $1,168,200 13%
2015 Orange Elem Independence Elementary $9,394,386 $454,954 5% $1,168,200 12%
2015 Orange Elem Ocoee ES (Replacement) $9,286,970 $669,660 7% $1,039,087 11%
2017 Hillsborough Elem Hope Dawson Elementary $14,863,889
$781,268
5% $0
0%
Total/Weighted Average $933,309,277 $67,297,649 7% $85,057,310 9%
Total/Weighted Average (Broward County Schools ONLY) $8,889,147 $1,075,459 12% $1,304,137 15%
Total/Weighted Average (Excluding Broward County Schools) $924,420,130 $66,222,190 7% $83,753,173 9%
Tindale Oliver Broward County Public Schools
July 2019
B-8 Student Generation Rate & Impact Fee Update
Table B-6
Site Development Cost Analysis - Broward County and Other Florida Jurisdictions
Source: Florida Department of Education and previous Tindale Oliver school impact fee studies, when available
Year District Type Facility Name
Construction
Cost
Site
Improvement
Ratio of Site
Development to
Construction Cost
2011 Broward High Lanier James Education Center $8,889,147 $918,943 10%
2011 Calhoun High Blountstown High $19,407,910 $1,362,604 7%
2011 Charlotte Elem Meadow Park Elementary $12,696,116 $1,802,689 14%
2011 Charlotte High Charlotte High $61,755,842 $7,904,370 13%
2011 Duval Elem Waterleaf Elementary $14,882,021 $1,361,500 9%
2011 Escambia Elem Global Learning Academy $17,019,155 $200,000 1%
2011 Hernando Middle Winding Waters K-8 $21,182,866 $0 0%
2011 Lake High Lake Minneola High $46,988,193 $454,710 1%
2011 Okeechobee High Okeechobee Achievement Academy $5,499,975 $1,300 0%
2011 Orange High Evans High Replacement $55,507,691 $2,151,931 4%
2011 Orange Elem Wetherbee Elementary $11,795,072 $0 0%
2011 Osceola Elem Highlands Elementary $14,534,309 $1,293,639 9%
2011 Pasco Elem Connerton Elementary "R" $11,598,590 $2,313,586 20%
2011 Polk High Winter Haven Senior $26,374,234 $0 0%
2011 Polk High Auburndale Senior $19,522,053 $0 0%
2011 Polk High Davenport School of the Arts $29,136,512 $0 0%
2011 Polk High Kathleen Senior $24,323,662 $0 0%
2011 Polk Middle Boone Middle $17,900,963 $0 0%
2011 Walton Middle Emerald Coast Middle $15,918,884 $1,717,116 11%
2012 Alachua Elem Meadowbrook Elementary $12,388,973 $86,278 1%
2012 Collier Middle Bethune Education Center $5,538,155 $479,652 9%
2012 Dade High International Studies SHS $7,192,325 $0 0%
2012 Dade Middle North Dade Middle $18,921,534 $0 0%
2012 Dade High Medical Academy or Science and Technology $9,303,705 $0 0%
2012 Hillsborough Elem Thompson Elementary $15,397,254 $0 0%
2012 Indian River Elem Vero Beach Elementary $17,243,103 $1,196,000 7%
2012 Lee Middle Hams Marsh Middle $23,750,925 $2,100,258 9%
2012 Lee Elem Tortuga Preserve $16,021,554 $1,367,613 9%
2012 Orange Elem SunRidge Elementary $10,031,097 $1,296,632 13%
2012 Orange Middle Lake Nona Middle $16,923,455 $0 0%
2012 Orange Middle SunRidge Middle $23,617,116 $1,051,252 4%
2012 St. Johns Elem Palencia Elementary $12,677,682 $0 0%
2012 St. Lucie High Lincoln Park Academy $10,928,736 $7,901,452 72%
2012 Volusia Elem Citrus Grove Elementary $13,854,183 $415,026 3%
2013 Hillsborough Elem Lamb Elementary $16,699,759 $0 0%
2013 Marion Elem Legacy Elementary $10,047,310 $477,607 5%
2013 Martin High Martin County High $7,623,316 $536,994 7%
2013 Monroe Middle Horace O'Bryant $30,596,297 $2,740,572 9%
2013 Orange Elem Sun Blaze Elementary $10,269,207 $658,487 6%
2013 Orange Elem Hackney Prairie Road Area Elementary $11,261,094 $657,635 6%
2014 Orange Elem Shingle Creek ES (Replacement) $8,633,484 $1,188,410 14%
2014 Orange Elem John Young ES (Replacement) $8,810,724 $1,438,471 16%
2014 Orange Elem Washington Shores ES (Replacement) $10,068,768 $1,395,463 14%
2014 Orange Elem Wheatley ES (Replacement) $9,153,883 $1,083,517 12%
2014 Orange Elem Pineloch ES $9,343,280 $1,409,183 15%
2014 Orange Elem Dr. Phillips ES $8,150,993 $1,850,611 23%
2014 Orange Elem Spring Lake ES $9,768,510 $1,276,130 13%
2014 Orange Elem Little River ES $8,202,194 $1,142,327 14%
2014 Pasco Elem Schrader Elementary $10,620,622 $1,217,102 11%
2015 Orange Elem Eagle Creek Elementary $9,248,244 $1,934,060 21%
2015 Orange Elem Independence Elementary $9,394,386 $1,649,461 18%
2015 Orange Elem Ocoee ES (Replacement) $9,286,970 $1,470,388 16%
2017 Hillsborough Elem Hope Dawson Elementary $14,863,889
$1,425,699 10%
Total/Weighted Average $860,765,922 $60,928,668 7%
Total/Weighted Average (Broward County Schools ONLY) $8,889,147 $918,943 10%
Total/Weighted Average (Excluding Broward County Schools) $851,876,775 $60,009,725 7%
Tindale Oliver Broward County Public Schools
July 2019
B-9 Student Generation Rate & Impact Fee Update
Land Value Analysis
To estimate the current land value, the following analysis is conducted:
• A review of estimated land value of parcels that were dedicated to the School District
over the past few years;
• A review of the current market value of land from the Property Appraiser database
where the existing schools are located;
• An analysis of vacant residential land sales (non-BCPS purchases) in Broward County
between 2013 and 2016 for parcels of similar size;
• An analysis of market value of vacant residential land from the Property Appraiser
database for parcels of similar size and location to the current inventory; and
• Discussions with BCPS staff.
The last two sites dedicated to BCPS were valued at $217,000 per acre. The 2014 technical
study estimated cost at $153,000 per acre based on a set of specific properties and their value
as reported by the Broward County Property Appraiser (BCPA) at that time. The same set of
properties are estimated to cost $248,000 per acre at this time, again based on BCPA’s
current estimates. When BCPA’s estimate for the change in all just values since the last study
is applied to the last study figure of $153,000 per acre, the value increases to $182,000 per
acre.
The value of parcels where the existing schools are located, as estimated by BCPA, indicates
an average land value of $245,000 per acre. Vacant residential land sales of similar size in
Broward County between 2013 and 2016 averaged $461,000 per acre. During the same
period, there was only one sale for institutionally zoned property and three sales for
governmental property. These ranged from $171,000 per acre to $286,000 per acre. Finally,
the value of all vacant property of similarly sized parcels range from $196,000 per acre for
institutional properties to $228,000 per acre for residential properties. Given this
information, a unit cost of $215,000 per acre is found to be a reasonable and even a
conservative estimate for impact fee calculation purposes. Table B-7 provides a summary of
this information.
Tindale Oliver Broward County Public Schools
July 2019
B-10 Student Generation Rate & Impact Fee Update
Table B-7
Land Value Analysis
1) Source: Student Generation Rate/School Impact Fee Study,
Technical Report 1, June 16, 2014, based on a set of School
District owned properties
2) The first figure ($248,242) reflects the current value of the
same set of properties used in the previous technical study.
The second figures ($181,658) is based on the overall value
change for all Broward County properties since the last study,
as reported by the Broward County Property Appraiser
3) Source: Broward County Public Schools
4) Source: Broward County Property Appraiser's database
5) Source: Broward County Property Appraiser's database
6) Source: Broward County Property Appraiser’s database
Variable Cost per Acre
2014 Study Estimate
(1)
$152,654
$248,242
$181,658
Value of Dedications Received by the School District:
(3)
2012 $217,255
Value of Parcels where Existing Schools Are Located:
(4)
2017 Average Value $244,945
Vacant Land Sales (2013-2016):
(5)
Residential (21 sales) $461,416
Institutional (1 sale) $171,435
Governmental (3 sales) $286,154
Vacant Land Values (2017):
(6)
Residential $227,703
Institutional $196,365
Governmental $219,359
Estimate for the Study: $215,000
Adjusted 2014 Estimates
(2)
Appendix C
Student Generation Rate Analysis
Tindale Oliver Broward County Public Schools
July 2019
C-1 Student Generation Rate & Impact Fee Update
Appendix C – Student Generation Rate Analysis
This Appendix provides detailed calculations of student generation rates (SGR) used in the study.
As mentioned previously, BCPS’s current adopted methodology calculates the SGR based on new
homes. This study provides SGR calculations for both new homes and all homes as well as using
a hybrid approach that incorporates all available data.
As discussed previously, the initial steps of the SGR analysis includes matching student addresses
to the BCPA database. As part of this analysis, only the students attending traditional schools are
included and the remaining students as well as those coming from outside of Broward County
are excluded. In other words, students attending charter schools, private schools, etc. are
excluded from the beginning of the analysis. Table C-1 provides a summary of student counts.
As shown, a total of 223,300 traditional school student address points were geocoded using GIS.
Of these, approximately 0.4% were located outside of Broward County. Of the remaining
222,319, approximately 12% of students were matched to parcels that did not include land use
data. An additional 5% were matched to non-residential or vacant/right-of-way parcels, which
were also excluded not to overcharge residential land uses. To better represent the full
enrollment figures for Broward County, the following was completed:
• The student counts were compared to traditional school enrollment figures for the
current schools year. This review suggested that the student counts for traditional
schools were within 0.04% of reported enrollment. The counts were adjusted by this
percentage to account for the difference between the total geocoded students and the
enrollment data.
• The traditional school students with no land use tag were allocated to residential and non-
residential land use categories based on the distribution of those students with land use
data. As shown, this re-allocation results in 14% increase in the number of students at
residential uses.
• The two adjustment factors results in an overall adjustment of almost 14%, which is only
used in the case of SGR calculations for all homes, regardless of year built. In the case of
new homes, because the data used represents a sample, rather than the population of all
students and homes in the county, such an adjustment was not made.
Tindale Oliver Broward County Public Schools
July 2019
C-2 Student Generation Rate & Impact Fee Update
Table C-1
Enrollment Adjustment
1) Source: Broward County Public Schools Geocoded Student Database
2) Source: Broward County Public Schools 2016/2017 Enrollment in traditional schools
3) The county enrollment data (Item 2) is 0.86% higher than the geocoded students. To compensate, the count of students for each item description
(Item 1) was increased by 0.86%.
4) The portion of non-residential students (11,580) and residential students (185,472) compared to the total adjusted student count (197,053)
5) Portion of the students with no land use tag (27,173 from Item 3) allocated proportionally to non-residential and residential adjusted students
6) Total of adjusted students (Item 3) and re-allocated students (Item 5)
7) Percent difference between the adjusted students plus the re-allocated students (Item 6) and the geocoded students (Item 1)
Description
Traditional
School
Students
(1)
County
Enrollment
Data
(2)
Adjusted
Students
(3)
Residential
vs. Non-Res
(4)
No Land Use
Tag
Allocation
(5)
Students
w/Land Use
Allocation
(6)
Percent
Increase in
Students
(7)
Total Geocoded 223,300 223,219 223,219 - - - -
Outside Broward County 981
- 981
- - - -
In Broward County 222,319 - 222,238 - - - -
No Land Use Tag 26,942
- 26,932 - - - -
Remaining Students 195,377 - 195,306 - - - -
Non-Residential/ROW/Vacant 11,482 - 11,478 5.9% 1,589 13,067 13.8%
Residential 183,895 - 183,828 94.1% 25,344 209,172 13.7%
Tindale Oliver Broward County Public Schools
July 2019
C-3 Student Generation Rate & Impact Fee Update
Student Generation Rate Calculations of New Homes
Table C-2 provides the number of units and students at each residential category for homes
built between 2010 and 2016.
Table C-2: Housing Units Built During 2010-2016
Student Generation Rates – Students and Units
1) Source: Broward County Public Schools; Student Address Geocoding
2) Source: Broward County Property Appraiser
3) Students (Item 1) divided by units (Item 2)
4) These land uses include any students/units within condominiums, if applicable
*This figure includes all students and units including those records without bedroom data
Dwelling Unit Type Bedrooms
All
Students
(1)
Units
(2)
Adjusted
SGR
(3)
3 or fewer 280 850 0.329
4 or more 1,354
2,265 0.598
Combined 1,634 3,115 -
Total* 2,121 4,195 0.506
2 or fewer 30 229 0.131
3 or more 312
1,897 0.164
Combined 342 2,126 -
Total* 641 4,488 0.143
1 or fewer 132 350 0.377
2 bedrooms 277 2,769 0.100
3 or more 234
802
0.292
Combined 643 3,921 -
Total* 1,073 6,311 0.170
1 or fewer 9 117 0.077
2 or more 119
1,207
0.099
Combined 128 1,324 -
Total* 251 4,224 0.059
High-Rise
(4)
Combined 66 1,647 0.040
2 or fewer - - -
3 or more - - -
Combined - - -
Total* - - -
Total: All Residential Categories Total* 4,152 20,865 0.199
Single Family
Townhouse/Duplex/Villa
(4)
Garden Apartment
(4)
Mobile Home
Mid-Rise
(4)
Tindale Oliver Broward County Public Schools
July 2019
C-4 Student Generation Rate & Impact Fee Update
Table C-6 provides a detailed breakdown of the student and unit counts used to calculate the
student generation rates for all homes in Broward County regardless of year built. The
student counts reflect the 13.7% adjustment detailed in Table C-1.
Table C-3: All Homes in Broward County
Student Generation Rates – All Homes
1) Source: Broward County Public Schools; Student Address Geocoding
2) All students (Item 1) adjusted by 13.7% (see Table C-1)
3) Source: Broward County Property Appraiser
4) Adjusted students (Item 2) divided by units (Item 3)
5) Due to the absence of floor data, condominium students/units were unable to be allocated to the proper
land use category from the County’s impact fee schedule
*This figure includes all students and units including those records without bedroom data
Dwelling Unit Type Bedrooms
All
Students
(1)
Adjusted
Students
(2)
Units
(3)
Adjusted
SGR
(4)
3 or fewer 46,684 53,080 144,115 0.368
4 or more 20,609
23,432 46,710 0.502
Combined 67,293 76,512 190,825 -
Total* 119,939 136,371 323,922 0.421
2 or fewer 4,034 4,587 20,515 0.224
3 or more 12,060
13,712 38,768 0.354
Combined 16,094 18,299 59,283 -
Total* 30,577 34,766 108,253 0.321
1 or fewer 249 283 740 0.382
2 bedrooms 384 437 3,233 0.135
3 or more 6,373
7,246
28,050 0.258
Combined 7,006 7,966 32,023 -
Total* 18,013 20,481 82,811 0.247
1 or fewer 9 10 117 0.085
2 or more 803
913
4,629 0.197
Combined 812 923 4,746 -
Total* 2,440 2,774 16,687 0.166
High-Rise Combined 142 161 3,241 0.050
2 or fewer - - - -
3 or more - - - -
Combined - - - -
Total* 3,954 4,496 18,891 0.238
Condominiums
(5)
Total* 8,830 10,040 253,978 0.040
Total: All Residential Categories Total* 183,895 209,089 807,783 0.259
Single Family
Townhouse/Duplex/Villa
Garden Apartment
Mid-Rise
Mobile Home
Tindale Oliver Broward County Public Schools
July 2019
C-5 Student Generation Rate & Impact Fee Update
Given the fluctuations in SGR among categories and between the two approaches and the
limited sample size by tier, the student generation rates calculated in Tables C-2 and C-3 were
compared to those calculated in the previous Broward County School Impact Fee Studies, as
shown in Table C-4.
In addition, a review of generation rate by size of home for each residential category was
conducted, as shown in Figures C-1 through C-4, starting on page C-10. The purpose of this
review was to confirm that SGR is changing by size for each residential category, and the
current number of sub-categories is reasonable. As shown, these graphics indicate that each
land use has distinct size breaks that correspond to significant changes in SGR and that SGR
tends to increase as the unit size increases. The number of tiers included in the current
adopted impact fee schedule is supported by this analysis.
Based on this information, a set of recommended SGR was developed for Broward County.
As previously mentioned, Table C-4 (Item 4) presents the recommended student generation
rates for Broward County. These recommended rates are the result of an analysis of the
sample data for new homes, all homes, the 2007 and 2014 SGR calculations. Each land use
and bedroom tier was evaluated for sample size, trend, and relationship to other tiers. In
addition, as shown in Figures C-1 through C-4, changes in SGR by square footage for each
residential category were evaluated to verify the relation of SGR to size/bedrooms.
Additional explanation for recommended SGR for each residential category is provided in the
following paragraphs.
• Single Family: A review of all four datasets suggested that a generation rate of 0.5 is
reasonable for the “4 bedrooms or more” tier. This is consistent with the 2007 study
and 2017 study “All Homes” data, which has a large sample size. Although this figure
is higher than the rate included in the 2014 study, it is below the 2017 study “New
Homes” data, providing a conservative estimate. Reduction of this tier also helps
moderate the relation between the two tiers for single family homes. The “3
bedrooms or fewer” tier was determined through a review of tiering differentials for
the datasets. The change from one tier to another ranged from 26% to 45% for three
of the datasets with the 2017 study “New Homes” data set suggesting an increase of
82%. Given that this tier also reflects the smallest sample size, a conservative ratio of
36% (average of the previous studies and the “All Homes” datasets) was applied to
estimate a SGR of 0.368. This figure is consistent with the SGR in the 2007, 2014 and
“All Homes” datasets.
Tindale Oliver Broward County Public Schools
July 2019
C-6 Student Generation Rate & Impact Fee Update
Table C-4
Student Generation Rates - Detailed Comparison
1) Source: Student Generation Rate/School Impact Fee Study Countywide; June 16, 2014
2) Source: Appendix C, Table C-2
3) Source: Appendix C, Table C-3
4) Recommendation based on a review of 2007, 2014, and 2017 Report data
5) Percent change from one tier to another
6) Due to the absence of floor and bedroom data, condominium students/units were unable to be allocated to the proper land use category from the County’s impact fee schedule
SGR
Ratio
(5)
Students Units SGR
Ratio
(5)
Students Units SGR
Ratio
(5)
Students Units SGR
Ratio
(5)
SGR
Ratio
(5)
3 or fewer
0.348 - 751 2,026 0.371 - 280 850 0.329 - 53,080 144,115 0.368 - 0.368 -
4 or more 0.504 45% 1,853 3,978 0.466 26% 1,354 2,265 0.598 82% 23,432 46,710 0.502 36% 0.500 36%
Combined 0.467 - 2,604 6,004 0.434 - 1,634 3,115 0.525 - 76,512 190,825 0.401 - - -
Total 0.467 - 2,604 6,004 0.434 - 2,121 4,195 0.506 - 136,371 323,922 0.421 - 0.454 -
2 or fewer 0.073 - 380 1,813 0.210 - 30 229 0.131 - 4,587 20,515 0.224 - 0.200 -
3 or more 0.271 271% 1,735 4,783 0.363 73% 312 1,897 0.164 25% 13,712 38,768 0.354 58% 0.300 50%
Combined 0.227 - 2,115 6,596 0.321 - 342 2,126 0.161 - 18,299 59,283 0.309 - - -
Total 0.227 - 2,115 6,596 0.321 - 641 4,488 0.143 - 34,766 108,253 0.321 - 0.267 -
1 or fewer 0.107 - 25 1,237 0.020 - 132 350 0.377 - 283 740 0.382 - 0.140 -
2 bedrooms 0.185 73% 597 2,526 0.236 1080% 277 2,769 0.100 -74% 437 3,233 0.135 -65% 0.200 43%
3 or more 0.244 32% 493 1,148 0.429 82% 234 802 0.292 192% 7,246 28,050 0.258 91% 0.240 20%
Combined 0.185 - 1,115 4,911 0.227 - 643 3,921 0.164 - 7,966 32,023 0.249 - - -
Total 0.185 - 1,115 4,911 0.227 - 1,073 6,311 0.170 - 20,481 82,811 0.247 - 0.204 -
1 or fewer 0.046 - 16 1,014 0.016 - 9 117 0.077 - 10 117 0.085 - 0.030 -
2 or more 0.046 - 142 2,289 0.062 288% 119 1,207 0.099 29% 913 4,629 0.197 132% 0.080 167%
Combined 0.046 - 158 3,303 0.048 - 128 1,324 0.097 - 923 4,746 0.194 - - -
Total 0.046 - 158 3,303 0.048 - 251 4,224 0.059 - 2,774 16,687 0.166 - 0.060 -
High-Rise All 0.004 - 71 3,653 0.019 - 66 1,647 0.040 - 161 3,241 0.050 - 0.030 -
2 or fewer 0.167 - - - - - - - - - - - - - 0.150 -
3 or more 0.364 118% - - - - - - - - - - - - 0.326 117%
Total 0.266 - - - - - - - - - 4,496 18,891 0.238 - 0.238 -
Condominiums
(6)
All - - - - - - - - - - 10,040 253,978 0.040 - 0.030 -
Total - All Residential Categories - - 6,063 24,467 0.248 - 4,152 20,865 0.199 - 209,089 807,783 0.259 - - -
Mobile Home
Dwelling Unit Type
Bedrooms
2007 Report
(1)
2014 Report
(1)
Recommended
(4)
Single Family
Townhouse, Duplex & Villa
Garden Apartment
Mid-Rise
2017 Report: New Homes (2010-2016)
(2)
2017 Report: All Homes
(3)
Tindale Oliver Broward County Public Schools
July 2019
C-7 Student Generation Rate & Impact Fee Update
• Townhouse, Duplex, Villa: In estimating the SGR for the 1
st
tier, data from the 2014
study and the “All Homes” dataset were considered. The 2007 report rate seemed
unusually low and the 2017 study “New Homes” dataset suffered from a lack of sample.
Therefore, an estimate of 0.200 for the 1
st
tier was used. Next, percent change between
tiers was reviewed to calculate the 2
nd
tier, which ranged from 25% to 73%, with an
average of 54% for the three datasets, excluding the 2007 study. Based on this
distribution, a conservative increase of 50% was determined for the tier differential.
Therefore, an SGR of 0.300 was used for the 2
nd
tier.
• Garden Apartment: In this category, significant fluctuations amongst the tiers and
smaller sample sizes were observed compared to the single family and townhouse
categories. First, it was determined that the total SGR (regardless of bedroom count)
should be approximately 0.200 which lies in between the totals for each of the four
datasets. Based on the fact that both the 2014 study and the 2017 study “New Homes”
showed a dominance of 2-bedroom units being built, it was determined that this tier
would be weighted the heaviest and equal to the group average. The relation of SGR by
size of home shown in Figure C-3 was then used to establish the differential of
approximately 45% between the 1
st
and 2
nd
tiers, followed by a gradual increase to 3
rd
tier, reflecting a differential of approximately 20%, which is between the relation
indicated in Figure C-3 and the 2007 report. It should be noted that the “All Homes”
dataset does not include condominium units, as information on number of floors was not
available in the case of older condominiums.
• Mid-Rise: Similar to garden apartment, the SGR for all mid-rise parcels was determined
first. This figure (0.060) was based on the total SGR from the 2017 study “New Homes”
dataset, regardless of bedroom count. This represents a larger sample of data compared
to the 2014 study and 2007 study did not tier these homes. As previously mentioned,
due to lack of floor information, condominiums units, which typically have low SGR’s,
were not incorporated into the 2017 study “All Homes” dataset. The lack of these parcels
is likely inflate the “All Homes” dataset. The bedroom tiers were subsequently
established through a review of the remaining datasets and verified for reasonableness
through sample weighting and tier ratios. This tiering was compared to the relation of
SGR to size as shown in Figure C-4, and was found to be reasonable, and even
conservative.
Tindale Oliver Broward County Public Schools
July 2019
C-8 Student Generation Rate & Impact Fee Update
• High-Rise: A review of the four datasets suggested that the 2007 study figures are
significantly different than the other datasets, and as such, are excluded. Based on the
2014 and 2017 datasets, a conservative SGR of 0.30 was estimated.
• Mobile Home: With no recent permitting of mobile homes, the average SGR was based
on the “All Homes” dataset. Due to a lack of available bedroom data, the tiers were
calculated based on the relationship of the mobile home tiers to the average from the
2007 study.
Table C-5 summarizes the student generation rates from the 2007 and 2014 reports, as well
as the recommended student generation rates.
Tindale Oliver Broward County Public Schools
July 2019
C-9 Student Generation Rate & Impact Fee Update
Table C-5
Student Generation Rates Comparison Summary
1) Source: Student Generation Rate/School Impact Fee Study Countywide; June 16, 2014
2) Source: Appendix C, Table C-4, Item 4
3) Percent change from the 2014 study/current adopted SGR to the calculated SGR (Item 2)
4) Percent change from the 2007 study SGR to the 2014 study/current adopted SGR
5) Percent change from the 2007 study SGR to the calculated SGR (Item 2)
Dwelling Unit Type
Bedrooms
2007
Report
(1)
2014 Report/
Adopted
(1)
2017
Calculated
(2)
%∆
14 to 17
(3)
%∆
07 to 14
(4)
%
∆
07 to 17
(5)
3 or fewer
0.348
0.371 0.368 -1% 7% 6%
4 or more
0.504 0.466 0.500 7% -8% -1%
2 or fewer
0.073
0.210 0.200 -5% 188% 174%
3 or more
0.271
0.363 0.300 -17% 34% 11%
1 or fewer
0.107 0.020 0.140 600% -81% 31%
2 bedrooms
0.185 0.236 0.200 -15% 28% 8%
3 or more
0.244 0.429 0.240 -44% 76% -2%
1 or fewer
0.046 0.016 0.030 88% -65% -35%
2 or more
0.046 0.062 0.080 29% 35% 74%
High-Rise Combined 0.004 0.019 0.030 58% 375% 650%
2 or fewer
0.167
0.167 0.150 -10% 0% -10%
3 or more
0.364
0.364 0.326 -10% 0% -10%
Single Family
Townhouse, Duplex & Villa
Garden Apartment
Mid-Rise
Mobile Home
Tindale Oliver Broward County Public Schools
July 2019
C-10 Student Generation Rate & Impact Fee Update
Figure C-1: Single Family
Source: Broward County Property Appraiser Database and Student Parcel GIS Layer
Figure C-2: Townhouse, Duplex, Villa
So
urce: Broward County Property Appraiser Database and Student Parcel GIS Layer
Tindale Oliver Broward County Public Schools
July 2019
C-11 Student Generation Rate & Impact Fee Update
Figure C-3: Garden Apartment
Sourc
e: Broward County Property Appraiser Database and Student Parcel GIS Layer
Figure C-4: Mid-Rise
Source: Broward County Property Appraiser Database and Student Parcel GIS Layer
Appendix D
Revenue Impact of Capped Increase
Tindale Oliver Broward County Public Schools
July 2019
D-1 Student Generation Rate & Impact Fee Update
Appendix D –Revenue Impact of Capped Increase
As discussed previously, Broward County is interested in capping the fee increase for select
land uses. This Appendix provides detailed calculations of revenue impact of such a policy
decision.
As presented in Table D-1, the fee increase cap of 75% affects four residential categories and
results in a revenue loss of approximately 1.5% of school impact fee revenues.
As presented in Table D-2, the fee increase cap of 49% affects four residential categories and
results in a revenue loss of approximately 2.3% of school impact fee revenues.
Tindale Oliver Broward County Public Schools
July 2019
D-2 Student Generation Rate & Impact Fee Update
Table D-1
Revenue Impact of Capped Impact Fee Increase – 75%
1) Source: Table 10
2) Source: Broward County Planning and Development Management Division
3) Percent change from the current adopted impact fee (Item 2) to the total impact fee (Item 1)
4) Updated impact fee rate with a capped increase of 75% greater than the current adopted fee
5) Percent change from the current adopted impact fee (Item 2) to 75% rate cap (Item 4)
6) Source: Table C-4, new homes added from 2010 to 2016
7) Total impact fee (Item 1) multiplied by the sample of units (Item 6)
8) 75% rate cap (Item 4) multiplied by the sample of units (Item 6)
9) 75% cap revenue (Item 8) less the full rate revenue (Item 7)
10) Total of the "revenue difference" divided by the "revenue full rate" total
Dwelling Unit Type Bedrooms
Total
Impact
Fee
(1)
Current
Adopted
Fee
(2)
Percent
Change
(3)
75% Rate
Cap
(4)
Percent
Change
(5)
Sample of
Units
(6)
Revenue
Full Rate
(7)
Revenue
75% Cap
(8)
Revenue
Difference
(9)
3 or fewer
$9,049
$6,888 31% $9,049 31% 850 $7,691,650 $7,691,650 $0
4 or more
$12,295 $8,656 42% $12,295 42% 2,265 $27,848,175 $27,848,175 $0
2 or fewer
$4,918 $3,974
24% $4,918 24% 229 $1,126,222 $1,126,222 $0
3 or more
$7,377
$6,741 9% $7,377 9% 1,897 $13,994,169 $13,994,169 $0
1 or fewer
$3,442
$375 818% $656 75% 350 $1,204,700 $229,600 -$975,100
2 bedrooms
$4,918
$4,393 12%
$4,918
12%
2,769 $13,617,942 $13,617,942 $0
3 or more
$5,901
$7,980 -26% $5,901 -26% 802 $4,732,602 $4,732,602 $0
1 or fewer
$738 $293
152%
$513
75%
117 $86,346 $60,021 -$26,325
2 or more
$1,967 $1,153 71% $2,018 75% 1,207 $2,374,169 $2,435,726 $61,557
High-Rise Combined $738 $361 104% $632 75% 1,647 $1,215,486 $1,040,904 -$174,582
2 or fewer
$3,688 $3,103 19% $3,688 19% - - - -
3 or more
$8,016 $6,764
19% $8,016 19% - - - -
Total: $73,891,461 $72,777,011 -$1,114,450
Percent of Full Rate Revenue
(10)
: - - 1.51%
Single Family
Townhouse, Duplex & Villa
Garden Apartment
Mid-Rise
Mobile Home
Tindale Oliver Broward County Public Schools
July 2019
D-3 Student Generation Rate & Impact Fee Update
Table D-2
Revenue Impact of Capped Impact Fee Increase – 49%
1) Source: Table 10
2) Source: Broward County Planning and Development Management Division
3) Percent change from the current adopted impact fee (Item 2) to the total impact fee (Item 1)
4) Updated impact fee rate with a capped increase of 49% greater than the current adopted fee
5) Percent change from the current adopted impact fee (Item 2) to 49% rate cap (Item 4)
6) Source: Table C-4, new homes added from 2010 to 2016
7) Total impact fee (Item 1) multiplied by the sample of units (Item 6)
8) 49% rate cap (Item 4) multiplied by the sample of units (Item 6)
9) 49% cap revenue (Item 8) less the full rate revenue (Item 7)
10) Total of the "revenue difference" divided by the "revenue full rate" total
Dwelling Unit Type Bedrooms
Total
Impact
Fee
(1)
Current
Adopted
Fee
(2)
Percent
Change
(3)
49% Rate
Cap
(4)
Percent
Change
(5)
Sample of
Units
(6)
Revenue
Full Rate
(7)
Revenue
42% Cap
(8)
Revenue
Difference
(9)
3 or fewer
$9,049 $6,888 31% $9,049 31% 850 $7,691,650 $7,691,650 $0
4 or more
$12,295 $8,656 42% $12,295 42% 2,265 $27,848,175 $27,848,175 $0
2 or fewer
$4,918 $3,974 24% $4,918 24% 229 $1,126,222 $1,126,222 $0
3 or more
$7,377 $6,741 9% $7,377 9% 1,897 $13,994,169 $13,994,169 $0
1 or fewer
$3,442 $375 818% $559 49% 350 $1,204,700 $195,650 -$1,009,050
2 bedrooms
$4,918 $4,393 12%
$4,918
12%
2,769 $13,617,942 $13,617,942 $0
3 or more
$5,901 $7,980 -26% $5,901 -26% 802 $4,732,602 $4,732,602 $0
1 or fewer
$738 $293 152%
$437
49%
117 $86,346 $51,129 -$35,217
2 or more
$1,967 $1,153 71% $1,718 49% 1,207 $2,374,169 $2,073,626 -$300,543
High-Rise Combined $738 $361 104% $538 49% 1,647 $1,215,486 $886,086 -$329,400
2 or fewer
$3,688 $3,103 19% $3,688 19% - - - -
3 or more
$8,016 $6,764 19% $8,016 19% - - - -
Total: $73,891,461 $72,217,251 -$1,674,210
Percent of Full Rate Revenue
(10)
: - - 2.27%
Single Family
Townhouse, Duplex & Villa
Garden Apartment
Mid-Rise
Mobile Home
