Sacramento County Municipal Code Ch. 16.95 Deferral of Certain Development Impact Fees for Nonresidential Projects

This chapter shall be known and cited as the “Deferral of Certain Development Impact Fees for Nonresidential Projects.”

(SCC 1399 § 1, 2008; SCC 1673 § 1, 2021; SCC 1780, 7/14/2026)

The Board of Supervisors of the County of Sacramento desires to stimulate and encourage all aspects of economic development within the County, particularly such development that will result in long-term commitments to the County of Sacramento which will create jobs and provide economic stimuli for the benefit of all of the County’s residents. The Board of Supervisors finds that the early payment of certain development impact fees for nonresidential development creates a barrier to such development and desires, by the adoption of the ordinance codified in this chapter, to ease such barrier by deferring the time for payment of certain development impact fees.

(SCC 0980 § 1, 1995; SCC 1017 § 2, 1996; SCC 1780, 7/14/2026)

Notwithstanding any other provision of this Code, upon application and approval of security pursuant to Section 16.95.040 and entering of a deferral agreement pursuant to Section 16.95.050 of this chapter, the following development impact fees shall be paid and collected pursuant to the provisions of this chapter:

A. Antelope Public Facilities Financing Plan Area fees imposed pursuant to Chapter 16.80;

B. North Vineyard Station Specific Plan Area fees (excluding the administrative component) imposed pursuant to Chapter 16.81;

C. Vineyard Public Facilities Financing Plan Area fees (excluding the administrative component) imposed pursuant to Chapter 16.83;

D. Mather Field Public Facilities Financing Plan Area fees (excluding the administrative component) imposed pursuant to Chapter 16.84;

E. Florin Vineyard Community Plan Area fees (excluding the administrative component) imposed pursuant to Chapter 16.85;

F. Metro Air Park Special Planning Area fees (excluding the administrative component) imposed pursuant to Chapter 16.86;

G. Fire Facilities fees imposed pursuant to Chapter 16.150;

H. Park Facilities fees within Arcade Creek, Carmichael, Fair Oaks, Mission Oaks, North Highlands, Orangevale, Rio Linda Elverta and Sunrise Recreation and Park Districts imposed pursuant to Chapter 16.155;

I. Transportation and Transit Development fees (excluding the administrative component) imposed pursuant to Chapter 16.87;

J. Fees on Nonresidential Construction to Fund Very Low-Income Housing (excluding the administrative component) imposed pursuant to Chapter 16.89.

(SCC 0980 § 1, 1995; SCC 1017 § 2, 1996; SCC 1164 § 1, 2000; SCC 1399 § 2, 2008; SCC 1673 § 2, 2021; SCC 1780, 7/14/2026)

A.

"Administrator"

means the Deputy County Executive of the Community Services Agency and the Administrator's designees.

B.

"Applicant"

means the property owner required to pay the development impact fees for which a deferral is sought pursuant to this chapter.

C.

"Board"

means the Board of Supervisors of the County of Sacramento.

D.

"Building permit"

means the permit issued or required by the County for the construction, improvement, or remodeling of any structure pursuant to and as defined by the Sacramento County Buildings and Construction Code.

E.

"Certificate of occupancy"

means the document issued by the County's Building Permits and Inspection ("BPI") section certifying that the newly constructed building or structure has been inspected and complies with all applicable state and local laws, ordinances, rules, and regulations governing construction and occupancy or, for a building or structure that does not receive this document, the Building Permit signed by BPI after the building or structure passes final inspection.

F.

"Guidelines"

means the residential development impact fee deferral program guidelines adopted by a resolution of the Board, as such may be amended from time to time.

G.

"Mixed use development"

means the simultaneous construction of one or more structures with different uses, as more particularly defined in the Guidelines.

(SCC 1780, 7/14/2026)

A. At the time of application, the applicant shall pay twenty percent (20%) of the amount of development impact fees which would otherwise be payable at the time of issuance of building permits. The applicant shall also, at such time, provide security for the payment of those fees to be deferred. Such security shall be subject to the approval of the Administrator and shall, subject to such approval, consist of one or more of the following:

1. Assigned passbook or certificate of deposit;

2. Irrevocable letter of credit;

3. Surety bond;

4. Lien against the property; or

5. Negotiable securities if approved by the Board of Supervisors.

B. All of the following requirements must be satisfied prior to approval of a fee deferral:

1. Submittal to the Community Development Department of a complete application including a preliminary title report;

2. Deposit of all application and administrative fees pursuant to Section 16.95.080;

3. Recordation of a lien against the property or acceptance by the County of other security provided under subsection (a); and

4. If security is a lien against the property, recordation of a deferral agreement and deed of trust.

C. The application shall state the time for which fees are requested to be deferred. Fees may be deferred pursuant to this chapter to issuance of a certificate of occupancy; to close of escrow; or, for not less than one nor more than five years. Provided, however, that Mather Field Public Facilities Financing Plan Area fees imposed pursuant to Chapter 16.84 may be deferred no longer than one year. If fees are to be deferred to issuance of a certificate of occupancy or to close of escrow, the deferral agreement required by Section 16.95.050 shall include a provision requiring payment at such times or at a time certain, whichever occurs first.

(SCC 1399 § 3, 2008; SCC 1673 § 3, 2021; SCC 1780, 7/14/2026)

Upon approval of an application, the applicant shall enter into a deferral agreement with the County in a form satisfactory to the Administrator and approved by the County Counsel. Such agreement shall, at a minimum, be site specific and provide for the enforcement of the provisions of this chapter. A single agreement shall be entered for each project whether or not the applicant is the same for multiple projects. Authority to execute such agreements on behalf of the County is hereby delegated to the Administrator.

(SCC 0980 § 1, 1995; SCC 1017 § 2, 1996; SCC 1399 § 4, 2008; SCC 1780, 7/14/2026)

Upon approval of an application for fee deferral, deposit of approved security and execution of a deferral agreement, fees to be deferred pursuant to this chapter shall be payable and collected in the manner as set forth in the application and deferral agreement. If not paid within the time required, the County shall enforce the security provided pursuant to Section 16.95.040.

(SCC 0980 § 1, 1995; SCC 1017 § 2, 1996; SCC 1673 § 4, 2021; SCC 1780, 7/14/2026)

A. Unless waived as provided in subsection B of this section, interest shall be charged on all amounts deferred pursuant to this chapter in an amount equal to the annual rate of interest earned by the Treasurer of the County of Sacramento on the investment of pooled funds.

B. If the applicant is within a targeted priority industry, interest on amounts deferred shall be waived. A targeted priority industry is defined in the Board-approved Economic Development Strategic Plan, which plan is administered by County’s Office of Economic Development and may be amended from time to time. The County Executive, or his designee, is hereby vested with the authority to determine whether an applicant is within a targeted priority industry.

(SCC 0980 § 1, 1995; SCC 1017 § 2, 1996; SCC 1399 § 5, 2008; SCC 1780, 7/14/2026)

A non-refundable fee deferral application fee established by Board resolution shall be paid at the time of application for a fee deferral pursuant to this chapter for the purpose of funding the costs of administering the fee deferral program established by this chapter. This fee shall be annually adjusted on July 1st or as soon thereafter as practicable by the percentage change in the Consumer Price Index for All Urban Consumers (CPI-U) published by the U.S. Bureau of Labor Statistics, using the change between March of the current year and March of the prior year, and may from time to time be revised by Board resolution.

(SCC 0980 § 1, 1995; SCC 1017 § 2, 1996; SCC 1399 § 6, 2008; SCC 1780, 7/14/2026)

Notwithstanding the above, fee deferrals for mixed use development shall be requested from and approved by the Administrator in accordance with the Guidelines and exempt from the requirements of this chapter to the extent such requirements are inapplicable to development impact fee deferrals approved by the County pursuant to chapter 16.120 of this Code.

(SCC 1780, 7/14/2026)