PARKS, RECREATION, AND CULTURAL
FACILITIES IMPACT FEE UPDATE STUDY
FINAL REPORT
June 30, 2015
Prepared for:
City of Lakeland
228 S. Massachusetts Avenue
Lakeland, FL 33801
(863) 834‐6000
Prepared by:
Tindale Oliver
1000 N. Ashley Drive, Suite 400
Tampa, Florida, 333602
(813) 224‐8862
Project #027008‐02.13
Tindale Oliver Page i City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
CITY OF LAKELAND
PARKS, RECREATION, AND CULTURAL FACILITIES
IMPACT FEE UPDATE STUDY
Table of Contents
Introduction and Methodology........................................................................................ 1
Inventory ........................................................................................................................... 3
Population ......................................................................................................................... 9
Level of Service ............................................................................................................... 10
Cost Component ............................................................................................................. 13
Credit Component .......................................................................................................... 18
Net Impact Cost per Resident ........................................................................................ 21
Calculated Impact Fee Schedule .................................................................................... 23
Impact Fee Schedule Comparison .................................................................................. 24
Impact Fee Alternative Schedules.................................................................................. 28
Revenue Estimates ......................................................................................................... 28
Appendix A – Supplemental Population Data
Appendix B – Building and Land Value Analysis
Tindale Oliver Page 1 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Introduction and Methodology
The City of Lakeland’s Parks and Recreation Impact Fee Program was initially developed in
1988, with the most recent major update occurring in 2010. Since the 2010 Study was
completed, the City’s population has increased and is projected to continue to grow by an
additional 17 percent by 2025.
To address the infrastructure costs associated with this
projected growth, the City retained Tindale Oliver to
update impact fee schedules for several program areas,
including fire protection, law enforcement, parks and
recreation, and transportation. As part of this analysis, the
City is interested in expanding the scope of the parks and recreation impact fees to include
libraries to develop a parks, recreation, and cultural facilities impact fee program. This report
contains the data analysis and assumptions used to calculate a fee schedule for the parks,
recreation, and cultural facilities program area. The technical reports for the fire protection,
law enforcement and transportation impact fee updates are provided under separate covers.
More specifically, this report provides for the following:
Technical calculations to ensure that the City’s parks, recreation, and cultural facilities
impact fee program is in compliance with the Florida Statute (F.S.) 163.31801
requirements and other related case law. One of the requirements of the Statute is
the use of most recent and localized data.
A current parks, recreation and library inventory of capital facilities. This information
is helpful to the City in terms of land use planning efforts, identification of future
capital needs, and prioritization of capital projects.
The current cost of new development to the City for the parks, recreation, and cultural
facilities program area. This information is useful both in estimating the cost of capital
projects that will be included in the Capital Improvement Plan, establishing the
appropriate rates of the impact fees, and also during negotiations with large
developers.
In Florida, legal requirements related to impact fees have primarily been established through
case law since the 1980’s. In 2006, the Florida legislature passed the “Florida Impact Fee
City of Lakeland population is projected to increase by 17% between
2014 and 2025.
Tindale Oliver Page 2 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Act,” which added to the body of law guiding impact fees. Generally speaking, impact fees
must:
Be supported by a study demonstrating that the fees are proportionate in amount to
the need created by new development paying the fee.
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 City’s
Capital Improvement Plan, Capital Improvement Element, or another planning
document/Master Plan.
The methodology used to update the City’s impact fee program complies with the legal
requirements and is a consumption‐based impact fee methodology, which is consistent with
the methodology used to calculate the City’s current impact fee program as well as many fees
throughout Florida. A consumption‐based impact fee charges new development based upon
the burden placed on services from each land use (demand). The demand component is
measured in terms of population in the case of parks, recreation, and cultural facilities impact
fee program. A consumption‐based impact fee is intended to charge new growth the
proportionate share of the cost of providing additional infrastructure available for use by new
growth. In addition, per the requirements of case law, a credit is subtracted from the total
cost to account for contributions of the new development toward any capacity expansion
projects through other revenue sources. Contributions used to calculate the credit
component include non‐impact fee revenues generated by the new development that are
used toward capacity expansion projects. In other words, case law requires that the new
development should not be charged twice for the same service.
The purpose of this study is to create a technically defensible set of impact fees for the City
of Lakeland’s parks, recreation, and cultural facilities impact fee program. It is important to
note that, whenever possible, the most current and localized data available at the time the
study was utilized, pursuant to State legislature. Information supporting this analysis was
obtained from the City and other sources, as indicated.
There are several major elements associated with the development of the parks, recreation,
and cultural facilities impact fee. These include:
Capital Asset Inventory
Service Area, Population and Benefit Districts
Tindale Oliver Page 3 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Level of Service
Cost Component
Credit Component
Net Impact Cost
Calculated Impact Fee Schedule
Impact Fee Schedule Comparison
Impact Fee Alternative Schedules
Revenue Estimates
These major elements are summarized in the remainder of this section, with the result being
the calculated parks, recreation, and cultural facilities impact fee schedule.
Inventory
The City of Lakeland owns and maintains 60 parks and recreation facilities and 5 additional
support facilities (including 4 stand‐alone maintenance/ administrative facilities and 1
nursery) that are included in the impact fee inventory. The City
also owns two additional sports complexes, Cleveland Heights
Golf Course and Marchant Stadium, which are not included in
the inventory. These facilities are not included since the golf
course is primarily restricted to fee‐based usage and the stadium
is a professional baseball complex. Table 1 provides a listing of the City’s parks and support
facilities, as well as an inventory of the facilities and equipment that are available at each
location.
As documented in the City of Lakeland’s 2007 and 2010 Parks and Recreation Impact Fee
Studies, the City’s parks and recreation facilities (not including the support facilities) are
classified into six different types. This classification is based on the information provided by
the City, the Recreation and Open Space Element of the City’s Comprehensive Plan, and the
City of Lakeland Parks, Recreation, and Trails Master Plan. These six types of parks facilities
include: neighborhood parks, community parks, urban parks, scenic parks, special‐use
facilities, and sports complexes.
In addition to the parks and recreation inventory, the City owns and maintains two library
facilities with approximately 52,000 square feet. There is one additional library, the E‐library,
which is leased by the City, thus, is not included for impact fee calculation purposes.
There are 60 city‐owned parks, 5 support
facilities, and 2 libraries included in the impact
fee inventory.
Tindale Oliver Page 4 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Table 1 City of Lakeland Parks & Recreation Facilities Inventory(1)
Facility Description AddressNet
Acreage(2)
Park
ClassAuditorium
Baseball
Field
Basketball
Court
Bath House
(Sq Ft)
Boat
Launch
Botanical
Garden
Clubhouse
(Sq Ft)
Concession
Stand
Fishing
Pier
Football/
Soccer
Field
Football/
Soccer Field
(artifical turf)
Football/
Softball
Field
Interactive
Water Play
Area
Lawn
Bowling
Maintenance/
Admin
Building
(square feet)
Multipurpose
Field/Court
Barnett Family Park Orange St. & Lake Ave. 3.0 U 1 425 1
Bryant Stadium 1125 N. Florida Ave. 7.2 SC 1 1
Coleman‐Bush Building 1104 MLK Jr. Ave. 1.5 SU
Crystal Grove Park 1661 Crystal Grove Dr. 1.8 N 1
Curtis Peterson Park 3700 Cleveland Heights 38.3 C 6 1 1 1 1,256
Cypress Youth Complex Edgewood Drive South 33.4 SC 4 800
Downtown West Maintenance Building 517 W. Main St n/a SUP 6,800
Dobbins Park 514 W. Ariana St. 10.1 N 4 1
Drane Park 801 S. Franklin Pl. 3.9 S
Edgewood Park (Beerman Family Tennis Center) 1000 E. Edgewood Dr. 17.7 C 413 2
Elva Rath Park 20 Lake Morton Dr. 0.4 U
Freedom Park 300 N. Florida Avenue 3.1 U 1
Glendale Park E. Glendale St. 1.3 N 1
Golconda Park Golconda & Parker St. 0.3 U
Handley Park 1419 Phyllis St. 1.4 N 1
Henley Field 1125 N. Florida Ave. 5.4 SC 1 1 270
Heritage Park Orange St. 0.4 U
Hollis Garden S. Lake Mirror Promenade 2.0 U 1
Horney Park 205 E. Poinsettia Dr. 0.4 N 1
Interlachen Park/ Lake Bonny/ Elks Interlachen Parkway 6.2 N
John Jackson Park 1130 MLK Jr. Ave. 2.5 N 1
Kelly Recreation Complex/Gandy Pool 404 Imperial Blvd. 7.2 C 2 7,325 2,750
Kryger Overlook Park E. Lake Mirror Promenade 0.9 U
Lake Beulah Lake Beulah Dr. 2.9 S 1
Lake Bonnett Shore W. Lake Bonnett 0.2 S 1
Lake Bonny Park W. Lake Bonny 36.1 C 2 1 1 1 6,991
Lake Bonny Shore Interlachen to Main St. 1.8 S 1 1
Lake Crago Park N. Lake Parker 119.4 C
Lake Hollingsworth Shore 920 Lake Hollingsworth Dr. 18.4 S 1 1
Lake Horney Shore S. Lake Horney 0.4 S 1
Lake Hunter Shore 650 Sikes Blvd. 14.7 S 1 1
Lake Mirror Center E. Lake Mirror Promenade 3.0 C
Lake Mirror Community Park Lake Mirror Promenade 6.9 U 1 1
Lake Morton Shore 99 Lake Morton Dr. 7.2 S
Lake Parker Park 910 Granada St. 59.8 C 2 1 1 6 1 1,373 3
Lake Parker Shore W. Lake Parker 8.4 S 1
Lake Somerset Shore 3100 New Jersey Rd. 3.2 S 1 1
Lake Wire Shore Lake Wire 3.8 S 1
Lakeland City Nursery 4532 US Highway 98 South 10.0 SUP 7,989
Lemon Street Promenade Lemon St. N/A U
Magnolia Building Lake Mirror Promenade 0.5 SU 1
Miami Park 226 Oconee St. 0.6 N
Mississippi Park N. Lake Hollingsworth 0.8 S
Munn Park 201 E. Main St. 2.1 U
Naylor Park Lincoln Ave. & Lake Hunter Dr. 0.7 S
North Lake Wire Park N. Lake Wire 0.9 N
Northwest Park 108 W. Third St. 2.0 SU
Parker Street Park Parker Street 0.4 N 1
Park & Recreation Administrative Office 2000 N. Gilmore Street 1.3 SUP 5,636
Peggy Brown Center S. Lake Ave. 0.6 SU 1
Rollingwoods Park 900 Rollingswood Ln. 1.6 S
Rose Street Maintenance Facility 909 Oleander St. 0.13 SUP 8,575
Seminole Park Edgewood & Lincoln Ave. 0.0 S
Sertoma Park 1800 E. Memorial Blvd. 1.8 S 1 1
Tindale Oliver Page 5 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Table 1 (continued) City of Lakeland Parks & Recreation Facilities Inventory(1)
Facility Description AddressNet
Acreage(2)
Park
Class
Picnic
PavilionPlayground
Playground
(Common
Ground)
Pool Public ArtPump
House
Racquetball
Court
Recreation
Center
(Sq Ft)
Rental Facility
(Sq Ft)
Rental
Pavilion Restroom
Roller
Hockey
Shuffle
Board
Shuffle
Board
Shelter
Skate
Park
Softball
Field
Tennis
Court
Volleyball
Court
Walking/
Jogging Path ‐
Paved
(miles)
Barnett Family Park Orange St. & Lake Ave. 3.0 U 1 2 2
Bryant Stadium 1125 N. Florida Ave. 7.2 SC 1
Coleman‐Bush Building 1104 MLK Jr. Ave. 1.5 SU 20,390 2
Crystal Grove Park 1661 Crystal Grove Dr. 1.8 N 1
Curtis Peterson Park 3700 Cleveland Heights 38.3 C 8 1 1 3 0.55
Cypress Youth Complex Edgewood Drive South 33.4 SC 3 1
Downtown West Maintenance Building 517 W. Main St n/a SUP
Dobbins Park 514 W. Ariana St. 10.1 N 3 1 1 1 0.50
Drane Park 801 S. Franklin Pl. 3.9 S
Edgewood Park (Beerman Family Tennis Center) 1000 E. Edgewood Dr. 17.7 C 2 1 1 8 4 3 18
Elva Rath Park 20 Lake Morton Dr. 0.4 U 1
Freedom Park 300 N. Florida Avenue 3.1 U
Glendale Park E. Glendale St. 1.3 N
Golconda Park Golconda & Parker St. 0.3 U
Handley Park 1419 Phyllis St. 1.4 N 1
Henley Field 1125 N. Florida Ave. 5.4 SC 1
Heritage Park Orange St. 0.4 U
Hollis Garden S. Lake Mirror Promenade 2.0 U 1 3
Horney Park 205 E. Poinsettia Dr. 0.4 N 1
Interlachen Park/ Lake Bonny/ Elks Interlachen Parkway 6.2 N 1
John Jackson Park 1130 MLK Jr. Ave. 2.5 N 2 1 2 0.30
Kelly Recreation Complex/Gandy Pool 404 Imperial Blvd. 7.2 C 1 40,425 8 2
Kryger Overlook Park E. Lake Mirror Promenade 0.9 U
Lake Beulah Lake Beulah Dr. 2.9 S 0.60
Lake Bonnett Shore W. Lake Bonnett 0.2 S
Lake Bonny Park W. Lake Bonny 36.1 C 7 1 2 1 1 1.30
Lake Bonny Shore Interlachen to Main St. 1.8 S
Lake Crago Park N. Lake Parker 119.4 C
Lake Hollingsworth Shore 920 Lake Hollingsworth Dr. 18.4 S 2.70
Lake Horney Shore S. Lake Horney 0.4 S
Lake Hunter Shore 650 Sikes Blvd. 14.7 S 1.80
Lake Mirror Center E. Lake Mirror Promenade 3.0 C 1 1
Lake Mirror Community Park Lake Mirror Promenade 6.9 U 8 1 0.60
Lake Morton Shore 99 Lake Morton Dr. 7.2 S 1
Lake Parker Park 910 Granada St. 59.8 C 18 1 3 4 1 32 5 2 6 3.06
Lake Parker Shore W. Lake Parker 8.4 S 0.50
Lake Somerset Shore 3100 New Jersey Rd. 3.2 S
Lake Wire Shore Lake Wire 3.8 S 0.80
Lakeland City Nursery 4532 US Highway 98 South 10.0 SUP 1
Lemon Street Promenade Lemon St. N/A U 10
Magnolia Building Lake Mirror Promenade 0.5 SU 10,835 1
Miami Park 226 Oconee St. 0.6 N 1
Mississippi Park N. Lake Hollingsworth 0.8 S
Munn Park 201 E. Main St. 2.1 U 1
Naylor Park Lincoln Ave. & Lake Hunter Dr. 0.7 S
North Lake Wire Park N. Lake Wire 0.9 N 1
Northwest Park 108 W. Third St. 2.0 SU
Parker Street Park Parker Street 0.4 N 1
Park & Recreation Administrative Office 2000 N. Gilmore Street 1.3 SUP 3
Peggy Brown Center S. Lake Ave. 0.6 SU 1 14,856 2
Rollingwoods Park 900 Rollingswood Ln. 1.6 S 0.41
Rose Street Maintenance Facility 909 Oleander St. 0.13 SUP
Seminole Park Edgewood & Lincoln Ave. 0.0 S
Sertoma Park 1800 E. Memorial Blvd. 1.8 S 3
Tindale Oliver Page 6 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Table 1 (continued) City of Lakeland Parks & Recreation Facilities Inventory(1)
Facility Description AddressNet
Acreage(2)
Park
ClassAuditorium
Baseball
Field
Basketball
Court
Bath House
(Sq Ft)
Boat
Launch
Botanical
Garden
Clubhouse
(Sq Ft)
Concession
Stand
Fishing
Pier
Football/
Soccer
Field
Football/
Soccer Field
(artifical turf)
Football/
Softball
Field
Interactive
Water Play
Area
Lawn
Bowling
Maintenance/
Admin
Building
(square feet)
Multipurpose
Field/Court
Seventh Street Park 1500 W. Seventh St. 3.8 N 1 1
Simpson Park/Pool 1725 MLK Jr. Blvd. 14.6 C 2 4,277 2 1 1,690 1
Southside Maintenance Building 2900 Buckingham Avenue n/a SUP 2,510
Southwest Softball Complex 1444 W. Highland St. 24.5 SC 2 2 780
Tigertown Complex 2220 N. Lake Ave. 91.0 SC 4 14,375 1 1 4,184
Veterans Memorial Park 12 Lake Beulah Dr. 5.3 U 1
Washington Park 301 W. Seventh St. 1.3 N 1 1
Webster Park Webster Ave. & Seventh St. 2.2 N 2 1
Westside Park 1800 W. Oakhill St. 8.0 N 2
Westside Softball Complex 1800 Oakhill St. 14.6 SC
Woodlake Park 3415 New Jersey St. 4.1 N
Summary CountNet
Acreage(2) Auditorium
Baseball
Field
Basketball
Court
Bath House
(Sq Ft)
Boat
Launch
Botanical
Garden
Clubhouse
(Sq Ft)
Concession
Stand
Fishing
Pier
Football/
Soccer
Field
Football/
Soccer Field
(artifical turf)
Football/
Softball
Field
Interactive
Water Play
Area
Lawn
Bowling
Maintenance/
Admin
Building
(square feet)
Multipurpose
Field/Court
Support Facilities (SUP) 5 11.43 0 0 0 0 0 0 0 0 0 0 0 0 0 0 31,510 0
Neighborhood Parks (N) 15 45.00 0 0 12 0 0 0 0 1 0 0 0 0 0 0 0 7
Community Parks (C) 8 296.10 0 8 4 11,602 3 0 0 5 3 7 0 1 0 1 14,473 6
Urban Parks (U) 11 24.40 1 0 0 0 0 2 0 1 0 0 0 0 1 0 425 2
Scenic Sites (S) 16 69.80 0 0 0 0 5 0 0 0 10 0 0 0 0 0 0 0
Sports Complexes (SC) 6 176.10 0 5 0 0 0 0 14,375 5 0 7 1 0 0 0 6,034 0
Special Use Facilities (SU) 4 4.60 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 0
Total 65 627.43 1 13 16 11,602 8 2 14,375 14 13 14 1 1 1 1 52,442 15
Tindale Oliver Page 7 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Table 1 (continued) City of Lakeland Parks & Recreation Facilities Inventory(1)
(1) Source: City of Lakeland Parks and Recreation Department (2) Net acreage excludes wetlands and other land that cannot be developed for parks and recreation
Facility Description AddressNet
Acreage(2)
Park
Class
Picnic
PavilionPlayground
Playground
(Common
Ground)
Pool Public ArtPump
House
Racquetball
Court
Recreation
Center
(Sq Ft)
Rental Facility
(Sq Ft)
Rental
Pavilion Restroom
Roller
Hockey
Shuffle
Board
Shuffle
Board
Shelter
Skate
Park
Softball
Field
Tennis
Court
Volleyball
Court
Walking/
Jogging Path ‐
Paved
(miles)
Seventh Street Park 1500 W. Seventh St. 3.8 N 1
Simpson Park/Pool 1725 MLK Jr. Blvd. 14.6 C 1 1 1 1 25,300 5 1 2
Southside Maintenance Building 2900 Buckingham Avenue n/a SUP 2
Southwest Softball Complex 1444 W. Highland St. 24.5 SC 2 1 2 4
Tigertown Complex 2220 N. Lake Ave. 91.0 SC 1
Veterans Memorial Park 12 Lake Beulah Dr. 5.3 U
Washington Park 301 W. Seventh St. 1.3 N 1 1
Webster Park Webster Ave. & Seventh St. 2.2 N 2 1
Westside Park 1800 W. Oakhill St. 8.0 N 3 2 1 2.00
Westside Softball Complex 1800 Oakhill St. 14.6 SC 0 1 4
Woodlake Park 3415 New Jersey St. 4.1 N 1 1 1 8
Summary CountNet
Acreage(2)
Picnic
PavilionPlayground
Playground
(Common
Ground)
Pool Public ArtPump
House
Racquetball
Court
Recreation
Center
(Sq Ft)
Rental Facility
(Sq Ft)
Rental
Pavilion Restroom
Roller
Hockey
Shuffle
Board
Shuffle
Board
Shelter
Skate
Park
Softball
Field
Tennis
Court
Volleyball
Court
Walking/
Jogging Path ‐
Paved
(miles)
Support Facilities (SUP) 5 11.43 0 0 0 0 0 1 0 0 0 0 5 0 0 0 0 0 0 0 0.00
Neighborhood Parks (N) 15 45.00 12 15 0 0 0 0 0 0 0 0 3 0 2 0 0 0 8 1 2.80
Community Parks (C) 8 296.10 36 5 1 2 0 1 8 65,725 0 9 18 1 32 5 1 2 30 8 4.91
Urban Parks (U) 11 24.40 2 2 0 0 25 0 0 0 0 0 1 0 0 0 0 0 0 0 0.60
Scenic Sites (S) 16 69.80 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6.81
Sports Complexes (SC) 6 176.10 5 1 0 0 0 0 0 0 0 0 7 0 0 0 0 8 0 0 0.00
Special Use Facilities (SU) 4 4.60 1 0 0 0 0 0 0 0 46,081 0 5 0 0 0 0 0 0 0 0.00
Total 65 627.43 60 23 1 2 25 2 8 65,725 46,081 9 39 1 34 5 1 10 38 9 15.12
Tindale Oliver Page 8 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Table 2 presents the inventory of library facilities that are owned by the City. The building
value is estimated at $225 per square foot based on recent library construction in other
Florida jurisdictions, estimates for a new library in South Lakeland and insurance values of
the existing libraries. Land value for library buildings is estimated at $75,000 per acre based
on the value of current parcels and an analysis of vacant land values and recent vacant land
sales in the City of Lakeland. Appendix B provides additional information.
The Lakeland Library System also provides a variety of materials that are owned by the City
and are available to the public. Table 3 presents the inventory of library materials in the City
of Lakeland.
Table 2
City of Lakeland Library Facilities Inventory
(1) Source: City of Lakeland (2) Source: City of Lakeland (3) Source: City of Lakeland (4) Acres (Item 2) multiplied by land value per acre (Item 7) (5) Square footage (Item 3) multiplied by building value per square foot (Item 8) (6) Sum of land value and building value (Items 4 and 5) (7) Based on a review of vacant land sales and values. See Appendix B for further detail. (8) Based on recent construction, insurance values and other available information. See Appendix B for
further detail.
Facility Description Address Year Built(1)
Acres(2)
Square
Footage(3)
Land
Value(4)
Building
Value(5)
Total
Building and
Land Value(6)
Lakeland Main Library 100 Lake Morton Drive, Lakeland, Fl 33801 1966 2.4 39,174 $180,000 $8,814,150 $8,994,150
Lakeland Branch Library 1700 North Florida Avenue, Lakeland, Fl 33805 1995 1.5 13,144 $112,500 $2,957,400 $3,069,900
3.9 52,318 $292,500 $11,771,550 $12,064,050
$75,000
$225
Land Value per Acre(7)
Total
Building Value per Square Foot(8)
Tindale Oliver Page 9 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Table 3 City of Lakeland Library Material Inventory
(1) Source: City of Lakeland
Population
The City of Lakeland provides parks, recreation, and cultural facilities and services to all city
residents. As such, the service area for these facilities and services is citywide. To
accurately determine demand for services, this impact fee study considers not only the
resident or permanent population, but also the seasonal residents and visitors as well.
Therefore, the parks, recreation, and cultural facilities impact fee analysis uses the weighted
average seasonal population for all population estimates and projections, unless otherwise
noted. Appendix A, Table A‐3 provides the weighted average seasonal population estimate
for 2014 and the projected weighted seasonal population through 2025 for use in the parks,
recreation, and cultural facilities impact fee analysis.
Description Units(1)
Unit Cost(1)
Total Value(1)
Books
Books 164,694 $25 $4,117,350
Electronic Books/Audio 6,072 $50 $303,600
Audio Books 5,628 $70 $393,960
Total ‐ Books 176,394 ‐ $4,814,910
Other Library Material
Compact Disks(music CDs) 7,547 $15 $113,205
Playaways audio/video 691 $60 $41,460
Mobile hotspots 20 $60 $1,200
DVDs 22,725 $20 $454,500
Total ‐ Other Library Items 30,983 ‐ $610,365
Total ‐‐ Library Books and Material 207,377 $26 $5,425,275
Library Equipment
Public Computers 72 $850 $61,200
Total ‐ Library Equipment 72 ‐ $61,200
Total ‐ All Library Materials & Equipment 207,449 ‐ $5,486,475
Tindale Oliver Page 10 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Level of Service
Tables 4 and 5 presents both the parks and library facilities current level of service. As shown
in Table 4, the combined current level of service (LOS) of 5.99 acres per 1,000 residents for
the six types of parks. For purposes of calculating the City’s current parks and recreation LOS,
the acreage for the support facilities is not included in the total acreage used to calculate the
LOS. The current LOS shown in Table 4 is based on the City’s 2014 population from Appendix
A, Table A‐3 and the City’s parks and recreation inventory from Table 1.
In addition to the combined current LOS, Table 4 also provides a breakdown of the current
LOS by park type and the City’s adopted LOS standard of 5.98 acres per 1,000 residents, which
was the current LOS at the time of this study. The LOS has increased slightly since the 2010
Study as the City acquired park acreage at a faster rate than the population growth.
As presented in Table 5, the City’s library facilities current LOS is 508 square feet per 1,000
residents for library buildings, 2,015 library materials (Items) per 1,000 residents, and 0.7
computers per 1,000 residents.
The impact fee calculations contained in this report are based on the current combined LOS
of 5.99 acres per 1,000 residents for parks and the current LOS mentioned previously for
libraries.
Tindale Oliver Page 11 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Table 4 Parks and Recreation Current (2014) Level of Service
(1) Source: Appendix A, Table A‐3 (2) Source: Table 1 (3) Park acreage (Item 2) divided by the City of Lakeland 2014 population (Item 1), multiplied by 1,000 for
each park type (4) Source: City of Lakeland (5) Sum of the acreages and LOS for the six types of parks (excludes support facilities) (6) Source: Table 2 for buildings and Table 3 for materials (7) Square footage/count (Item 6) divided by population (Item 1) multiplied by 1,000 (8) Source: Table 3, only computers available for public use are included
Calculation Step Population(1)
Park Acreage(2)
Current LOS(3)
Adopted LOS(4)
City of Lakeland 2014 Population 102,915
11.43 0.11 N/A
45.00 0.44 N/A
296.10 2.88 N/A
24.40 0.24 N/A
69.80 0.68 N/A
176.10 1.71 N/A
4.60 0.04 N/A
616.00 5.99 5.98
Sq. Footage/
Count(6) Current LOS
(7)
52,318 508
207,377 2,015
72 0.7
Libraries Facilities Level of Service
Item
Library Buildings (sf)
Library Materials (items)
Computers(4)
Parks and Recreation Level of Service (Acres per 1,000 Residents):
Total Park Acreage/LOS ‐ All Parks, Excluding Support(5)
Support Facilities
Neighborhood Parks
Community Parks
Urban Parks
Scenic Sites
Sports Complexes
Special Use Facilities
Tindale Oliver Page 12 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Table 5 summarizes a LOS comparison between the City of Lakeland, select other Florida
municipalities and counties, and the State of Florida for the parks and recreation facilities.
The current and adopted LOS for the City of Lakeland from Table 4 are compared to the
adopted LOS standards of these other communities based on information from each
community’s comprehensive plan. As presented in this table, the City of Lakeland’s LOS is in
the mid‐range of these other communities.
Table 5 Level of Service Comparison
(Parks and Recreation)
(1) For Lakeland, source is Table 4. For other
jurisdictions, figures represent adopted standards included in each jurisdiction's comprehensive plan.
Jurisdiction
LOS Standard
(Acres per 1,000
Residents)(1)
City of Orlando 3.25
City of Lake Wales 3.75
Lake County 4.00
City of Plant City 5.00
Okeechobee County 5.50
City of Bartow 5.50
City of Lakeland (Adopted) 5.98
City of Lakeland (Existing) 5.99
City of Winter Haven 6.00
Polk County 6.95
Orange County 7.50
City of Gainesville 8.80
Osceola County 10.00
Pasco County 12.00
Hardee County 15.00
Highlands County 22.50
Hillsborough County 23.40
Tindale Oliver Page 13 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Table 6 provides a comparison of the current City of Lakeland Library LOS to the suggested
State library standards. As shown, the City currently falls below the essential standard for
library building space. However, the City meets the essential standard in terms of library
materials per 1,000 residents and lies between the enhanced and exemplary categories for
computers per 1,000 residents.
Table 6
Level of Service Comparison (Library Facilities)
(1) Source: Table 4 (2) Source: Florida Library Association; Standards for Florida Public Libraries, 2004; 2006 Revision (3) Library materials include books, online resource subscriptions, and other library items
Cost Component
The total cost per resident for parks, recreation and cultural facilities consists of two
components: the cost of the land and the cost of buildings, facilities, materials/equipment.
Of these, library building, land, and materials cost were presented in Tables 2 and 3. The
following paragraphs address recreation facility and park land value estimates.
Recreational Facility and Equipment Value
The first step in calculating the total cost for recreation services in the City of Lakeland
involves estimating the value of the facility and equipment assets. The City’s facility and
equipment values have been updated from the 2010 Study by using comparable recent
purchases or expenditures by the City of Lakeland, updated insurance values, and recent
comparable purchases or expenditures made by other jurisdictions. Table 7 presents the
facility and equipment value by type of park. It should be noted that, while the acreage for
the support facilities is not included in the calculation of the current LOS, the value of these
structures is part of the City’s parks and recreation asset and are therefore included in Table
7. The City recently incurred debt for the Cypress Youth Complex, which will be repaid with
Essential Enhanced Exemplary
Library Buildings (sq. ft.) 508 600 700 1,000
Library Materials(3)
2,015 2,000 3,000 4,000
Computers 0.7 0.30 0.50 1.00
FL Public Library Standards(2)
Item
Achieved LOS
(per 1,000
Residents)(1)
Tindale Oliver Page 14 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
impact fees. The amount of debt to be repaid with impact fees is removed from the asset
value in Table 8 not to overcharge new development for the value of this asset.
In addition to the asset values for the park facilities and equipment, the architecture and
engineering (AE&I) costs associated with developing this infrastructure also is included. The
AE&I cost is estimated at 10 percent of the total facility and equipment value for each type
of park based on actual AE&I costs for several parks projects over the last three years.
The total facility and equipment asset value for all parks is $85.9 million, which equates to an
average of nearly $138,500 per acre.
Tindale Oliver Page 15 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Table 7 Parks and Recreation Facilities & Equipment Asset Value
(1), (3), (5), (7), (9), (11), (13), (15), (21) Source: Table 1 (2) Source: City of Lakeland Parks and Recreation Department, City insurance value reports, and recent costs for other jurisdictions (4), (6), (8), (10), (12), (14), (16) Count of units per facility (Items 3, 5, 7, 9, 11, 13 and 15) multiplied by the unit cost (Item 2) for each type of park (17) Sum of the total cost (Items 4, 6, 8, 10, 12, 14, and 16) for all park types (18) Facility and equipment cost multiplied by 10 percent for each type of park; percentage is based on the architecture, engineering and inspection costs for recent park construction projects. (19) Sum of the facility and equipment cost and architecture, engineering and inspection cost (Item 18) (20) Debt for Cypress Youth Complex being repaid with impact fees; therefore, balance of debt removed from inventory (22) Total facilities and equipment cost less the value of impact fee debt (Item 20) divided by the total number of acres (Item 21) for each type of park and the total
Description Unit Count(3)
Total Cost(4)
Count(5)
Total Cost(6)
Count(7)
Total Cost(8)
Count(9)
Total Cost(10)
Count(11)
Total Cost(12)
Count(13)
Total Cost(14)
Count(15)
Total Cost(16)
Auditorium auditorium $5,250,000 0 $0 0 $0 0 $0 1 $5,250,000 0 $0 0 $0 0 $0 $5,250,000
Baseball Field field $230,000 0 $0 0 $0 8 $1,840,000 0 $0 0 $0 5 $1,150,000 0 $0 $2,990,000
Basketball Court court $55,000 0 $0 12 $660,000 4 $220,000 0 $0 0 $0 0 $0 0 $0 $880,000
Bath House square foot $175 0 $0 0 $0 11,602 $2,030,350 0 $0 0 $0 0 $0 0 $0 $2,030,350
Boat Launch launch $65,000 0 $0 0 $0 3 $195,000 0 $0 5 $325,000 0 $0 0 $0 $520,000
Botanical Garden garden $2,000,000 0 $0 0 $0 0 $0 2 $4,000,000 0 $0 0 $0 0 $0 $4,000,000
Clubhouse square foot $160 0 $0 0 $0 0 $0 0 $0 0 $0 14,375 $2,300,000 0 $0 $2,300,000
Concession Stand stand $100,000 0 $0 1 $100,000 5 $500,000 1 $100,000 0 $0 5 $500,000 2 $200,000 $1,400,000
Fishing Pier pier $80,000 0 $0 0 $0 3 $240,000 0 $0 10 $800,000 0 $0 0 $0 $1,040,000
Football/ Soccer Field Field $155,000 0 $0 0 $0 7 $1,085,000 0 $0 0 $0 7 $1,085,000 0 $0 $2,170,000
Football/ Soccer Field (artificial turf) Field $780,000 0 $0 0 $0 0 $0 0 $0 0 $0 1 $780,000 0 $0 $780,000
Football/ Softball Field Field $125,000 0 $0 0 $0 1 $125,000 0 $0 0 $0 0 $0 0 $0 $125,000
Interactive Water Play Area play area $1,500,000 0 $0 0 $0 0 $0 1 $1,500,000 0 $0 0 $0 0 $0 $1,500,000
Lawn Bowling bowling lane $3,000 0 $0 0 $0 1 $3,000 0 $0 0 $0 0 $0 0 $0 $3,000
Maintenance Building square foot $80.00 31,510 $2,520,800 0 $0 14,473 $1,157,840 425 $34,000 0 $0 6,034 $482,720 0 $0 $4,195,360
Multipurpose Field/Court field/court $115,000 0 $0 7 $805,000 6 $690,000 2 $230,000 0 $0 0 $0 0 $0 $1,725,000
Picnic Pavilion pavilion $57,000 0 $0 12 $684,000 36 $2,052,000 2 $114,000 4 $228,000 5 $285,000 1 $57,000 $3,420,000
Playground playground $150,000 0 $0 15 $2,250,000 5 $750,000 2 $300,000 0 $0 1 $150,000 0 $0 $3,450,000
Playground (Common Ground) playground $750,000 0 $0 0 $0 1 $750,000 0 $0 0 $0 0 $0 0 $0 $750,000
Pool pool $850,000 0 $0 0 $0 2 $1,700,000 0 $0 0 $0 0 $0 0 $0 $1,700,000
Public Art piece of art $8,000 0 $0 0 $0 0 $0 25 $200,000 0 $0 0 $0 0 $0 $200,000
Pump House building $17,000 1 $17,000 0 $0 1 $17,000 0 $0 0 $0 0 $0 0 $0 $34,000
Racquetball Court court $70,000 0 $0 0 $0 8 $560,000 0 $0 0 $0 0 $0 0 $0 $560,000
Recreation Center building $170 0 $0 0 $0 65,725 $11,173,250 0 $0 0 $0 0 $0 0 $0 $11,173,250
Rental Facility square foot $200 0 $0 0 $0 0 $0 0 $0 0 $0 0 $0 46,081 $9,216,200 $9,216,200
Rental Pavilion pavilion $85,000 0 $0 0 $0 9 $765,000 0 $0 0 $0 0 $0 0 $0 $765,000
Restroom restroom $125,000 5 $625,000 3 $375,000 18 $2,250,000 1 $125,000 0 $0 7 $875,000 5 $625,000 $4,875,000
Roller Hockey Court court $24,000 0 $0 0 $0 1 $24,000 0 $0 0 $0 0 $0 0 $0 $24,000
Shuffle Board Court court $3,700 0 $0 2 $7,400 32 $118,400 0 $0 0 $0 0 $0 0 $0 $125,800
Shuffle Board Shelter shelter $185,000 0 $0 0 $0 5 $925,000 0 $0 0 $0 0 $0 0 $0 $925,000
Skate Park skate park $1,300,000 0 $0 0 $0 1 $1,300,000 0 $0 0 $0 0 $0 0 $0 $1,300,000
Softball Field field $275,000 0 $0 0 $0 2 $550,000 0 $0 0 $0 8 $2,200,000 0 $0 $2,750,000
Tennis Court court $90,000 0 $0 8 $720,000 30 $2,700,000 0 $0 0 $0 0 $0 0 $0 $3,420,000
Volleyball Court court $7,000 0 $0 1 $7,000 8 $56,000 0 $0 0 $0 0 $0 0 $0 $63,000
Walking/Jogging Path mile $160,000 0.00 $0 2.80 $448,000 4.91 $785,600 0.60 $96,000 6.81 $1,089,600 0.00 $0 0.00 $0 $2,419,200
$3,162,800 $6,056,400 $34,562,440 $11,949,000 $2,442,600 $9,807,720 $10,098,200 $78,079,160
$316,280 $605,640 $3,456,244 $1,194,900 $244,260 $980,772 $1,009,820 $7,807,916
$3,479,080 $6,662,040 $38,018,684 $13,143,900 $2,686,860 $10,788,492 $11,108,020 $85,887,076
n/a n/a n/a n/a n/a $594,336 n/a $594,336
$3,479,080 $6,662,040 $38,018,684 $13,143,900 $2,686,860 $10,194,156 $11,108,020 $85,292,740
11.43 45.00 296.10 24.40 69.80 176.10 4.60 616.00
$304,381 $148,045 $128,398 $538,684 $38,494 $57,888 $2,414,787 $138,462Total Facilities and Equipment Cost per Acre(22)Total Number of Acres(21)
Total Facilities and Equipment Cost(19)
Facilities and Equipment Cost
Architecture, Engineering, and Inspection @ 10%(18)
Less the Value of Debt Repaid with Impact Fees(20)
Total Facilities and Equipment Cost‐Less Value of Impact Fee Debt
Support FacilitiesFacility(1)
Unit Cost(2) Total Cost(17)Neighborhood Parks Community Parks Urban Parks Scenic Sites Sports Complexes Special Use Facilities
Tindale Oliver Page 16 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Land Cost
The park land value per acre for the City’s parks is calculated based on recent park land
purchases made by the City, the City’s estimates for future land purchases as well as
information obtained from the Polk County Property Appraiser’s database regarding vacant
land sales within the last three years. Based on this analysis, an average land value of $90,000
per acre is used, as presented in Table 8. Appendix B provides further detail regarding the
calculation of the land value.
The cost of land for parks and recreation facilities includes more than just the cost of
purchasing the land. Landscaping/site improvement and utilities/paving costs also are
considered. Based on the cost per acre for recent park projects, basic landscaping, site
preparation, and irrigation costs were determined to be $15,000 per acre. The total value of
the parks facilities, including both land and recreational facility costs, presented in Table 8
and is approximately $243,500 per acre.
Total Impact Cost per Resident
Table 8 also presents the total impact cost per resident for parks and recreation facilities in
the City of Lakeland of $1,458 per resident. The cost per resident is based on the total value
per acre and the City’s current parks and recreation LOS.
Table 8 Land Value & Total Impact Cost per Resident
(1) Land cost per acre is based on City’s recent park land purchases, future estimated cost, and
a review of vacant land sales and values. Refer to Appendix B for more information. (2) Based on similar costs for recent City of Lakeland parks projects (3) Sum of the land cost per acre (Item 1) and the landscaping, site preparation, and irrigation
cost per acre (Item 2) (4) Source: Table 7 (5) Sum of the total land cost per acre (Item 3) and the facility cost per acre (Item 4) (6) Source: Table 4 (7) Total land & facility cost per acre (Item 5) multiplied by the current parks LOS (Item 6)
divided by 1,000
Component Figure
Land Replacement Cost per Acre(1) $90,000
Landscaping, Site Preparation, and Irrigation Costs (per acre)(2) $15,000
Total Land Cost per Acre (3)$105,000
Facility & Equipment Cost per Acre(4) $138,462
Total Land & Facility Cost per Acre (5)$243,462
Parks LOS (acres per 1,000 Residents)(6) 5.99
Parks and Recreation Total Cost per Resident(7) $1,458.34
Tindale Oliver Page 17 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Tables 9 and 10 presents the calculations for total cost per resident for library facilities. As
shown in Table 9, the total impact cost or total value per resident for library buildings and
land is the City of Lakeland is $117. Table 10 reflects the materials and equipment cost per
resident for the City of Lakeland. As displayed, the materials and equipment cost per resident
amounts to $53 per resident.
Table 9 Library Building and Land Cost per Resident
(1) Source: Table 2 (2) Source: Table 2 (3) Sum of building value (Item 1) and land value (Item 2) (4) Source: Table 2 (5) Building and land value (Item 3) divided by building square footage (Item 4) (6) Source: Table 4 (7) Total building and land value per square foot (Item 5) multiplied by
LOS (Item 6) divided by 1,000
Element Figure
Total Building Value (1)
$11,771,550
Total Land Value(2)
$292,500
Total Building and Land Value(3)
$12,064,050
Building Square Footage(4)
52,318
Total Building and Land Cost per Square Foot(5)
$230.59
Achieved LOS (sf per 1,000 residents)(6)
508
Total Building and Land Cost per Resident(7)
$117.14
Tindale Oliver Page 18 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Table 10 Library Material and Equipment Cost per Resident
(1) Source: Table 3 (2) Source: Table 4 (3) Library materials value per item (Item 1) multiplied by the achieved LOS standard for
materials per resident (Item 2) (4) Source: Table 3 (5) Source: Table 4 (6) Unit value of computers (Item 4) multiplied by the achieved LOS standard for
computers per resident (Item 5) (7) Sum of library materials and computer value per resident (Items 3 and 6)
Credit Component
To avoid overcharging new development for the capital cost of providing parks, recreation,
and cultural facilities services, a review of the capital financing program for parks, recreation,
and cultural facilities was completed. The purpose of this review is to determine any potential
revenues generated by new development, other than impact fees, that are currently used or
are programmed for the expansion of parks, recreation, and library related facilities, land,
and equipment.
Revenue Sources for Capital Expansion Expenditures
In addition to impact fee revenue, the City of Lakeland’s adopted 10‐year CIP (FY 2014 thru
FY 2024) has identified Public Improvement Fund revenue to fund planned parks and
recreation capital expansion projects and expenditures. The City’s Public Improvement Fund
is primarily funded with Lakeland Regional Medical Center (LRMC) lease payments and
miscellaneous grants.
Library capital facilities are funded through a portion of the Library MSTU that the City of
Lakeland receives from a funding formula shared by all members of the Polk County Library
Element Figure
Library Materials Value per Item(1)
$26
Achieved LOS for Materials per Resident(2)
2.02
Library Materials Value per Resident(3)
$52.52
Computers ‐ Unit Value(4)
$850
Achieved LOS for Computers per Resident(5)
0.0007
Computer Value per Resident(6)
$0.60
Total Materials and Equipment Cost per Resident(7)
$53.12
Tindale Oliver Page 19 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Cooperative municipalities. The Library MSTU is currently levied at 0.2109 mils on residents
in the unincorporated areas of Polk County. A review of capital expenditures over the past
five years indicates no capacity expansion projects. The City has plans to build a new library
in South Lakeland; however, this library is not yet programmed in the current 5‐Year Capital
Improvement Plan due to lack of funding. Given the potential of using MSTU revenues for
library capacity expansion projects in the future, a 10 percent credit was included, which is
comparable to the level of credit for the parks and recreation component of the impact fee.
Capital Improvement Credit
Table 12 summarizes the capital expansion projects for parks and facilities included in the
inventory presented in Table 1, based on expenditures identified in the most recently
completed fiscal year (FY 2012/13), as well as those planned in the City’s adopted 10‐year CIP
(FY 2014‐2023). According to the information provided, the average capital expansion
expenditure per resident during this five‐year period is $6 per resident. This figure is
calculated by dividing the average annual total capital expenditure amount for the 11‐year
period by the average annual residents during the same time period.
Debt Service Credit
Any outstanding bond issues related to the parks and recreation facilities also will result in a
credit to the impact fee. The City of Lakeland has four debt issues related to the parks and
facilities included in the inventory presented in Table 1. Of these, two debt issues (Coleman‐
Bush Building and Southside Maintenance Complex) will be paid off in 2014.
The parks and recreation debt service credit is determined by calculating the present value
of the total remaining payments of the debt service and then dividing that figure by the
average annual population over the remaining life of the bond issue. As presented in Table
13, the resulting credit for the parks and recreation‐related debt totals approximately $58
per resident.
Tindale Oliver Page 20 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Table 11 Parks and Recreation Capital Expansion Credit(1)
(1) Source: City of Lakeland expenditures for the most recently completed fiscal year (FY 2012/13) and those planned in the adopted 10‐year CIP for FY 2014‐
2024. (2) Average annual capital expenditures over the 11‐year period (3) Source: Appendix A, Table A‐3 (4) Average annual population over the 11‐year period (5) Average annual capital expansion expenditures (Item 2) divided by average annual population (Item 4)
Table 12
Parks and Recreation Debt Service Credit
(1), (2), (3) Source: City of Lakeland debt service schedules (4) The total remaining debt service including principal and interest payments for debt issues related to parks or facilities included in Table 1. It includes
payments made with non‐impact fee revenue. (5) The present value in 2014 dollars of the remaining debt service payments (6) Source: Appendix A, Table A‐3 (7) The present value of payments remaining (Item 5) divided by the average annual population during remaining bond issue (Item 6)
2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23
Public Improvement Fund
Cypress Youth Soccer Complex ‐ ‐ ‐ ‐ ‐ ‐ $500,000 ‐ ‐ ‐ ‐ $500,000
Cypress Youth Complex Dog Park ‐ $50,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $50,000
Lake Mirror Park Swan Sculpture (public art) $84,052 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $84,052
Lake Crago Park Construction & Furniture/Equipment $287,490 $143,745 $35,937 ‐ $150,000 ‐ $750,000 $2,250,000 $3,000,000 ‐ ‐ $6,617,172
Lake Hunter Boat Ramp Picnic Pavillion $17,548 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $17,548
Total Capital Expansion Expenditures $389,090 $193,745 $35,937 $0 $150,000 $0 $1,250,000 $2,250,000 $3,000,000 $0 $0 $7,268,772
$660,797
Population(3)
102,104 102,915 104,886 106,658 108,460 110,294 112,159 114,064 115,341 116,633 117,939
110,132
$6.00Capital Expenditure per Resident(5)
DescriptionTotal/
Average
Fiscal Year
Average Annual Capital Expansion Expenditures(2)
Average Annual Population(4)
Description
Total Number
of Years of
Debt Issue(1)
Years
Remaining(2)
Interest
Rate(3)
Total Remaining
Parks & Recreation
Debt Service (for
expansion)(4)
Present Value
of Payments
Remaining(5)
Average Annual
Population During
Remaining Bond
Issue Period(6)
Credit per
Resident(7)
Lake Mirror Park Expansion 15 5 5.75% $6,495,270 $5,673,559 105,730 $53.66
Nally Land Purchase for Lake Mirror Park 15.5 4 4.46% $107,500 $98,432 106,643 $0.92
Coleman‐Bush Building Expansion 6 1 6.00% $48,244 $48,244 102,915 $0.47
Southside Maintenance Facility 4 1 4.50% $267,324 $267,324 102,915 $2.60
$57.65Total Debt Service Credit per Resident
Tindale Oliver Page 21 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Net Impact Cost per Resident
The net parks and recreation impact fee per resident, library facilities impact cost per
resident, and a combined impact cost per resident is presented in Table 14, and is the
difference between the total impact cost per resident and the total credit per resident.
The first section of this table identifies the total impact cost as $1,458 per resident for parks
and recreation facilities. The second section of the table summarizes the revenue credits for
the parks and recreation impact fee, which total $151 per resident.
The net impact cost per resident is the difference between the total impact cost and the total
revenue credit per resident, resulting in a net impact cost of $1,307 per resident.
As mentioned previously, there has not been any capacity expansion projects for library
facilities over the past five years and none is programmed for the next five years. However,
given that the City intends to use a portion of the Library MSTU for future libraries, a 10
percent credit is applied against the total impact cost per resident of $170. This ratio is
consistent with the credit level of parks and recreation component of the impact fee. As a
result, net library impact cost per resident is $153.
The last section of the table provides the combined impact cost per resident which is the sum
of the net impact cost per resident for the parks and recreation facilities as well as the total
impact cost per resident for library facilities which amounts to $1,460.
Tindale Oliver Page 22 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Table 13 Net Impact Cost per Resident
(1) Source: Table 8 (2) Source: Table 11 (3) Present value of the capital expansion credit per resident at a capitalization rate of 4%. The
capitalization rate is estimated based on the interest rate for the recent debt service issued for Fire Station #7.
(4) Source: Table 12 (5) Sum of the capital expansion credit per resident (Item 3) and the debt service credit per
resident (Item 4) (6) Total impact cost per resident (Item 1) less the total revenue per resident (Item 5) (7) Source: Table 9 (8) Source: Table 10 (9) Source: Table 10 (10) Sum of buildings and land value per resident, materials value per resident, and computer
value per resident (Items 7,8, and 9) (11) Calculated as the 10% of the total cost per resident (Item 10) based on the credit percentage
for the parks component (12) Total impact cost per resident (Item 10) less the total credit per resident (Item 11) (13) Sum of net impact cost per resident (Item 6) and net impact cost per resident (Item 12)
Calculation StepImpact
Cost
Revenue
Credits
Parks and Recreation
Total Impact Cost per Resident(1)
$1,458.34
Average Annual Capital Expansion Credit per Resident(2)
$6.00
Capitalization Rate 4.0%
Capitalization Period (in years) 25
Capital Expansion Credit per Resident(3)
$93.73
Debt Service Credit per Resident(4)
$57.65
Total Credit per Resident(5)
$151.38
Net Impact Cost per Resident(6)
$1,306.96
Library
Building and Land Value per Resident(7)
$117.14
Library Materials Value per Resident(8)
$52.52
Library Computer Value per Resident(9)
$0.60
Impact Cost per Resident(10)
$170.26
Total Credit per Resident(11)
$17.00
Net Impact Cost per Resident(12)
$153.26
Combined Net Impact Cost Per Resident(13)
$1,460.22
Impact Credit
Net Impact Cost
Impact Cost
Impact Credit
Net Impact Cost
Impact Cost
Tindale Oliver Page 23 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Calculated Impact Fee Schedule
Tables 14 through 16 present the calculated parks and recreation, library facilities, and
combined parks, recreation, and cultural facilities impact fee schedule developed for the City
of Lakeland, based on the net impact cost per resident figures presented in Table 13.
Table 14 Calculated Parks and Recreation Impact Fee Schedule
(1) Source: Appendix A, Table A‐4 for single family, multi‐family and mobile home. For ACLF/Congregate
Care Facility, residents per unit for single and multi‐family units figure is adjusted for the residents over 55 years old, based on information obtained from the 2001 National Household Travel Survey, prepared by the U.S. Department of Transportation and average occupancy rate for Florida for ALF for the past five years, provided by the Kaiser Family Foundation.
(2) Source: Table 13 (3) Residents per unit (Item 1) for each land use category multiplied by net cost per resident (Item 2) (4) City of Lakeland Community Development Department (adopted at 90%) (5) Percent difference from the total impact fee (Item 3) and the adopted impact fee (Item 4) (6) Calculated impact fee (Item 3) less adopted impact fee (Item 4)
Table 15 Calculated Library Facilities Impact Fee Schedule
(1) Source: Appendix A, Table A‐4 for single family, multi‐family and mobile home.
For ACLF/Congregate Care Facility, residents per unit for single and multi‐family units figure is adjusted for the residents over 55 years old, based on information obtained from the 2001 National Household Travel Survey, prepared by the U.S. Department of Transportation and average occupancy rate for Florida for ALF for the past five years, provided by the Kaiser Family Foundation.
(2) Source: Table 13 (3) Residents per unit (Item 1) for each land use category multiplied by net cost per
resident (Item 2)
Land UseResidents
per Unit(1)
Net Cost per
Resident(2)
Calculated
Impact
Fee(3)
Adopted
Impact
Fee(4)
Percent
Change(5)
Difference in
Calculated and
Adopted Fee(6)
Single Family 2.51 $1,306.96 $3,280 $2,707 21% $573
Multi‐family 1.89 $1,306.96 $2,470 $2,123 16% $347
Mobile Home 1.17 $1,306.96 $1,529 $1,317 16% $212
ACLF/Congregate Care Facility 1.17 $1,306.96 $1,529 $1,317 16% $212
Land UseResidents
per Unit(1)
Total Cost
per
Resident(2)
Calculated
Impact
Fee(3)
Single Family 2.51 $153.26 $385
Multi‐family 1.89 $153.26 $290
Mobile Home 1.17 $153.26 $179
ACLF/Congregate Care Facility 1.17 $153.26 $179
Tindale Oliver Page 24 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Table 16 Calculated Parks, Recreation, and Cultural Facilities Impact Fee Schedule
(1) Source: Appendix A, Table A‐4 for single family, multi‐family and mobile home. For ACLF/Congregate
Care Facility, residents per unit for single and multi‐family units figure is adjusted for the residents over 55 years old, based on information obtained from the 2001 National Household Travel Survey, prepared by the U.S. Department of Transportation and average occupancy rate for Florida for ALF for the past five years, provided by the Kaiser Family Foundation.
(2) Source: Table 13 (3) Residents per unit (Item 1) for each land use category multiplied by net cost per resident (Item 2) (4) City of Lakeland Community Development Department (adopted at 90%). Park impact fees only. (5) Percent difference from the total impact fee (Item 3) and the adopted impact fee (Item 4) (6) Calculated impact fee (Item 3) less adopted impact fee (Item 4)
Impact Fee Schedule Comparison
As part of the work effort in implementing the City of Lakeland Parks, Recreation, and Cultural
Facilities impact fee program, a comparison of parks and recreation, libraries, and combined
parks, recreation, and libraries impact fee schedules was completed for the City of Lakeland
and other selected jurisdictions. As presented, in Tables 17 through 19, the City of Lakeland
is on the high end of the range, which is primarily due to the City’s extensive parks and
recreation facility inventory.
Land UseResidents
per Unit(1)
Combined
per
Resident(2)
Calculated
Impact
Fee(3)
Adopted
Impact
Fee(4)
Percent
Change(5)
Difference in
Calculated and
Adopted Fee(6)
Single Family 2.51 $1,460.22 $3,665 $2,707 35% $958
Multi‐family 1.89 $1,460.22 $2,760 $2,123 30% $637
Mobile Home 1.17 $1,460.22 $1,708 $1,317 30% $391
ACLF/Congregate Care Facility 1.17 $1,460.22 $1,708 $1,317 30% $391
Tindale Oliver Page 25 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Table 17 Parks and Recreation Impact Fee Schedule Comparison (1)
(1) Represents the portion of the maximum fee for each respective city/county that is currently charged. Fees may have been lowered through indexing or policy discounts. (2) du = Dwelling Unit (3) Source: Table 14 (4) Source: City of Lakeland Community Development. (5) Source: Polk County Building and Construction Department. Polk County impact fee is currently under moratorium. Revised rates shown become effective in January 2016. (6) Source: Hillsborough County Development Services. Rates shown are the average of the four districts at the 3‐bedroom rate. (7) Source: Pasco County Division of Central Permitting (8) Source: Collier County Impact Fee Administration Department. Sum of "regional" and "community" parks. (9) Source: Lake County Department of Growth Management (10) Source: Orange County Concurrency Office. (11) Source: Osceola County Office of Impact Fees. (12) Source: Municode; Highlands County Code of Ordinances, Section 13‐28. Impact fee moratorium in effect through June 30, 2017. (13) Source: Manatee County Impact Fee Administration. Fee shown is the average all the bedroom options. (14) Source: City of Bartow Building Department. (15) Source: City of Lake Wales Planning & Development Department (16) Source: City of Winter Haven. Fees shown have been indexed since adoption in 2006. (17) Source: City of Plant City Planning & Zoning Department
Calculated(3)
Existing(4)
Date of Last Update 2014 2010 2015 1985 2001 2009 2003 2012 2012 2006 2011 2005 2011 2006 2003
Assessed Portion of Calculated(1)
N/A 90% 25% 100% 100% 100% 95% 100% 100% 25% 100% 56% 100% 100% 100%
Residential:
Single Family (2,000 sf) du $3,280 $2,707 $89 $354 $892 $3,133 $222 $972 $924 $189 $1,494 $1,459 $972 $980 $582
Multi‐Family 1,000 sf $2,470 $2,123 $63 $372 $627 $1,685 $171 $702 $679 $131 $1,286 $1,254 853 $980 $503
Mobile Home 1,000 sf $1,529 $1,317 $67 $387 $627 $2,393 $177 $728 $677 $108 $559 $908 n/a $980 $465
Land Use Unit(2)
City of LakelandPolk County
(5)Hillsborough
County(6) Pasco County
(7)Collier
County(8)
Lake
County(9)
Orange
County(10)
Osceola
County(11)
City of Lake
Wales(15)
City of Winter
Haven(16)
City of Plant
City(17)
Highlands
County(12)
Manatee
County(13) City of Bartow
(14)
Tindale Oliver Page 26 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Table 18 Library Facilities Impact Fee Schedule Comparison (1)
(1) Represents the portion of the maximum fee for each respective city/county that is currently charged. Fees may have been lowered through indexing or policy discounts. (2) du = Dwelling Unit (3) Source: Table 15 (4) Polk County Building and Construction Department. Polk County impact fee is currently under moratorium. Revised rates shown become effective in January 2016. (5) Source: Pasco County Division of Central Permitting (6) Source: Collier County Impact Fee Administration Department (7) Source: Lake County Department of Growth Management (8) Source: Source: Municode; Highlands County Code of Ordinances, Section 13‐28. Impact fee moratorium in effect through June 30, 2017. (9) Source: City of Lake Wales Planning & Development Department (10) Source: City of Winter Haven. Fees shown have been indexed since adoption in 2006. (11) Source: City of Plant City Planning & Zoning Department
City of Lakeland
Calculated(3)
Date of Last Update 2015 2015 2002 2010 2003 2006 2011 2006 2003
Assessed Portion of Calculated(1)
N/A 25% 100% 100% 95% 25% 100% 100% 100%
Residential:
Single Family (2,000 sf) du $385 $41 $145 $315 $191 $61 $448 $90 $538
Multi‐Family 1,000 sf $290 $29 $97 $160 $146 $42 394 $90 $486
Mobile Home 1,000 sf $179 $31 $97 $237 $152 $34 n/a $90 $538
Lake County(7)
Highlands
County(8)
City of Lake
Wales(9)
City of Winter
Haven(10)Land Use Unit
(2)Polk County
(4)Pasco County
(5)Collier
County(6)
City of Plant
City(11)
Tindale Oliver Page 27 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Table 19 Combined Parks, Recreation, and Cultural Facilities Impact Fee Schedule Comparison (1)
(1) Represents the portion of the maximum fee for each respective city/county that is currently charged. Fees may have been lowered through indexing or policy discounts. (2) du = Dwelling Unit (3) Source: Table 9 (4) City of Lakeland Community Development. Park impact fee only. (5) Source: Polk County Building and Construction Department. Fees shown reflect the combined parks and library rates. Polk County impact fee is currently under moratorium. Revised rates shown become effective in January 2016. (6) Source: Hillsborough County Development Services. Rates shown are the average of the four districts at the 3‐bedroom rate. Parks impact fee only. (7) Source: Pasco County Division of Central Permitting. Fees shown reflect the combined parks and library rates. (8) Source: Collier County Impact Fee Administration Department; Sum of "regional" and "community" parks. Fees shown reflect the combined parks and library rates. (9) Source: Lake County Department of Growth Management. Fees shown reflect the combined parks and library rates. (10) Source: Orange County Concurrency Office. Parks impact fee only. (11) Source: Osceola County Office of Impact Fees. Parks impact fee only. (12) Source: Municode; Highlands County Code of Ordinances, Section 13‐28. Fees shown reflect the combined parks and library rates. Impact fee moratorium in effect through June 30, 2017. (13) Source: Manatee County Impact Fee Administration. Parks impact fee only. Fee shown is the average all the bedroom options. (14) Source: City of Bartow Building Department. Park impact fee only. (15) Source: City of Lake Wales Planning & Development Department. Fees shown reflect the combined parks and library rates. (16) Source: City of Winter Haven. Fees shown have been indexed since adoption in 2006. Fees shown reflect the combined parks and library rates. (17) Source: City of Plant City Planning & Zoning Department. Fees shown reflect the combined parks and library rates.
Calculated(3)
Existing(4)
Date of Last Update 2015 2010 2015 1985 2001/02 2009/10 2003 2012 2006 2006 2011 2005 2011 2006 2003
Assessed Portion of Calculated(1)
N/A 90% 25% 100% 100% 100% 95% 100% 100% 25% 100% 56% 100% 100% 100%
Residential:
Single Family (2,000 sf) du $3,665 $2,707 $130 $354 $1,037 $3,448 $413 $972 $924 $250 $1,494 $1,459 $1,420 $1,071 $1,120
Multi‐Family 1,000 sf $2,760 $2,123 $92 $372 $724 $1,846 $317 $702 $679 $174 $1,286 $1,254 $1,246 $1,071 $989
Mobile Home 1,000 sf $1,708 $1,317 $98 $387 $724 $2,630 $329 $728 $677 $142 $559 $908 n/a $1,071 $1,003
Pasco County(7)
Collier
County(8)
Lake
County(9)
Orange
County(10)
Osceola
County(11)Land Use Unit
(2)City of Lakeland Polk
County(5)
Hillsborough
County(6)
City of
Lake Wales(15)
City of
Winter Haven(16)
City of
Plant City(17)
Highlands
County(12)
Manatee
County(13) City of Bartow
(14)
Tindale Oliver Page 28 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Impact Fee Alternative Schedules
The parks, recreation, and cultural facilities impact fees calculated for the City of Lakeland
and presented in Table 19 represent the maximum technically calculated fees that the City
could adopt and charge new development, based on the findings of this technical report. The
City Commission does have the option to adopt an impact fee schedule that is less than the
calculated fees. Table 20 presents two alternative impact fee schedules compared to the
calculated fees from Table 19. The two scenarios, where the calculated fees are reduced to
34% of the calculated amount and 67% of the calculated amount, respectively, are based on
comparing the calculated City of Lakeland single family fee to the average adopted single
family fees from the other communities provided in Table 19.
Table 20 Alternative Impact Fee Schedules(1)
(1) Source: City of Lakeland Community Development Note: Note: The average of the other community’s impact fees shown in Table 19 (excluding communities
where fees are currently in moratorium) was calculated as $1,247 per dwelling unit, which equates to approximately 34 percent of the City of Lakeland calculated single family fee of $3,665 per dwelling unit. The first scenario (fourth column) illustrates the City of Lakeland park, recreation, and cultural facilities fees at 34 percent of the calculated amount. The mid‐point between the average of the other community’s impact fees included in Table 19 ($1,247 per dwelling unit) and the City of Lakeland calculated single family fee was determined to be at approximately 67 percent of the City of Lakeland calculated single family fee of $3,700 per dwelling unit. This scenario is illustrated in the fifth column. The calculated fees at 100 percent are from Table 19 and are provided in the last column of this table.
Revenue Estimates
Based on the growth population projections provided in Appendix A, Table A‐3, it is estimated
that the parks, recreation, and cultural facilities impact fee will generate a total of $25.9
million or an average of $2.4 million annually through 2025. The revenue projections are
presented in Table 21. Figures are in 2014 dollars and do not take into account possible
indexing or update of the fees.
Calculated
Impact Fee @
Calculated
Impact Fee @
Calculated
Impact Fee @34% 67% 100%
Single Family Detached du $2,707 $1,246 $2,456 $3,665
Multi‐family du $2,123 $938 $1,849 $2,760
Mobile Home du $1,317 $581 $1,144 $1,708
ACLF/Congregate Care Facility du N/A $581 $1,144 $1,708
UnitLand UseAdopted
Impact Fee(1)
Tindale Oliver Page 29 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
The revenue projections provided in the following table represent the revenue potential over
the 11‐year period based on the projected population growth. No analysis of actual building
permit activity or vacancy rates has been conducted as part of this study. Actual revenues
could vary from these projections depending on current vacancy rates, the rate of growth,
and other similar factors.
For impact fee purposes, revenue projections serve only as an overall guideline in planning
future infrastructure needs. In their simplest form, impact fees charge each unit of new
growth for the net cost (total cost less credits) of infrastructure needed to serve that unit of
growth. If the growth rates remain high, the City will have more impact fee revenues to fund
growth related projects sooner rather than later. If the growth rate slows down, less revenue
will be generated, and the timing and need for future infrastructure improvements will be
later rather than sooner.
Table 21 Annual Impact Fee Revenue Estimates
(1) Source: Appendix A, Table A‐3 (2) Additional population per year (3) New population (Item 2) multiplied by the net fee per resident
(Item 4) (4) Source: Table 16
Year Population(1)
New
Population(2)
Estimated
Revenues(3)
2014 102,915
2015 104,886 1,971 $2,878,094
2016 106,658 1,772 $2,587,510
2017 108,460 1,802 $2,631,316
2018 110,294 1,834 $2,678,043
2019 112,159 1,865 $2,723,310
2020 114,064 1,905 $2,781,719
2021 115,341 1,277 $1,864,701
2022 116,633 1,292 $1,886,604
2023 117,939 1,306 $1,907,047
2024 119,261 1,322 $1,930,411
2025 120,622 1,361 $1,987,359
Total Revenue Thru 2025 $25,856,114
Average Annual Revenue Thru 2025 $2,350,556
$1,460.22Net Fee per Resident(4)
APPENDIX A Population Estimates
Supplemental Information
Tindale Oliver Page B‐1 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Table A‐1 City of Lakeland
Permanent Population Projections
Notes: (1) City of Lakeland population figures for 2000‐2013 are from the Bureau of Economic and Business
Research (BEBR), Florida Statistical Abstract (2) City of Lakeland population figures for 2015, 2020 and 2025 are provided by the City of Lakeland. (3) City of Lakeland population figures for the interim years are based on the annual growth rates between
the major years (2015, 2020, and 2025).
YearPermanent
Population
2000 78,452
2001 82,706
2002 85,517
2003 88,741
2004 89,731
2005 90,851
2006 91,623
2007 93,428
2008 93,508
2009 94,163
2010 97,422
2011 97,690
2012 98,200
2013 98,733
2014 99,533
2015 101,439
2016 103,153
2017 104,896
2018 106,669
2019 108,472
2020 110,315
2021 111,551
2022 112,800
2023 114,063
2024 115,341
2025 116,658
Tindale Oliver Page B‐2 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Table A‐2 City of Lakeland
Seasonal Population Projections
Notes: (1) The ratio of hotel/motel visitors to permanent population is calculated by multiplying the number of
rooms within the Lakeland city limits, provided by the Lakeland Chamber of Commerce, by the estimated persons per room. For years 2000‐2012, the ratio is 3.4 percent, based on total number of hotel/motel rooms used in the 2009 Lakeland Impact Fee Study. For years 2013 and later, the ratio is 3.1 percent, based on the number of total motel/hotel rooms in the city as of 2013.
(2) The ratio of seasonal, occasional, and recreational population to permanent population is based on Census data. For years 2000‐2009, the ratio is 6.0 percent, based on Census 2000 data. For 2010 and later, the ratio is 4.4, based on Census 2010 data.
Year Hotel/Motel
Seasonal,
Occassional,
Recreational
Seasonal
Population
2000 2,667 4,722 7,389
2001 2,812 4,962 7,774
2002 2,908 5,131 8,039
2003 3,017 5,324 8,341
2004 3,051 5,384 8,435
2005 3,089 5,451 8,540
2006 3,082 5,497 8,579
2007 3,177 5,606 8,783
2008 3,179 5,610 8,789
2009 3,202 5,650 8,852
2010 3,312 4,299 7,611
2011 3,321 4,298 7,619
2012 3,339 4,321 7,660
2013 3,094 4,344 7,438
2014 3,086 4,379 7,465
2015 3,145 4,463 7,608
2016 3,198 4,539 7,737
2017 3,252 4,615 7,867
2018 3,307 4,693 8,000
2019 3,363 4,773 8,136
2020 3,420 4,854 8,274
2021 3,458 4,908 8,366
2022 3,497 4,963 8,460
2023 3,536 5,019 8,555
2024 3,576 5,075 8,651
2025 3,616 5,133 8,749
Tindale Oliver Page B‐3 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Table A‐3 City of Lakeland
Weighted Population Projections
Notes: (1) Number of permanent residents per year from Table A‐1, multiplied by a weighting factor of 1.0, or 12
months per year (2) Number of hotel/motel seasonal residents per year from Table A‐2, multiplied by a weighting factor of
0.5, or 6 months per year (3) Number of seasonal, Occasional, or Recreational residents per year from Table A‐2, multiplied by a
weighting factor of 0.42, or 5 months per year, per the Census definition of a part‐time resident
Year
Total Weighted
Seasonal
Population
2000 81,769
2001 86,196
2002 89,126
2003 92,486
2004 93,518
2005 94,685
2006 95,473
2007 97,372
2008 97,454
2009 98,137
2010 100,884
2011 101,156
2012 101,685
2013 102,104
2014 102,915
2015 104,886
2016 106,658
2017 108,460
2018 110,294
2019 112,159
2020 114,064
2021 115,341
2022 116,633
2023 117,939
2024 119,261
2025 120,622
Tindale Oliver Page B‐4 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Table A‐4 City of Lakeland
Residents per Housing Unit
(1) Source: 2000 Census, Table H‐33, adjusted for seasonal residents (2) Source: 2000 Census, Table H‐30 (3) Population divided by housing units (4) Residents per housing unit based on Census 2000 are adjusted upward by 5.76% to reflect the increase
in people per housing units between 2000 and 2010 Notes: Housing units exclude boats, RVs, vans, etc. Figures included in Table II‐2 are extrapolated from a small sample and as such, the total population figure is slightly different than that shown in Appendix A, Table A‐1.
Housing Type Population(1)
Housing
Units(2)
Residents /
Housing
Units(3)
Residents /
Housing Units
with 2010 Adj(4)
Single Family Detached 45,857 19,386 2.37 2.51
Multi Family 22,553 12,590 1.79 1.89
Mobile Home 7,881 7,088 1.11 1.17
Weighed Average 76,291 39,064 1.95 2.06
APPENDIX B Building and Land Value Analysis –
Supplemental Information
Tindale Oliver Page B‐1 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Building Value Analysis For the library component of the impact fee, the following information was reviewed to
estimate building values:
Recent construction completed by the City of Lakeland (if any);
Estimates for any planned facilities;
Insurance values of existing facilities; and
Data from other jurisdictions for recently completed facilities.
The City of Lakeland has not built any new libraries over the past few years. Most recent
construction was the expansion and renovation of the Main Library in 2006. However, the
City has plans to build a new library in South Lakeland for an estimated construction of $250
per square foot. The current average insurance value of existing libraries is $195 per square
foot for buildings only (excluding contents). It is important to note insurance values are
considered to provide estimates below the full cost since they typically do not take into
consideration certain building components, such as foundation, architectural/design cost,
furniture/fixture/equipment, security features, etc. Finally, recent library construction in
other Florida jurisdictions indicated an an average building cost of $240 per square foot.
Given this information, a building value of $225 per square foot is used in the library impact
fee calculations.
Land Value Analysis To assist in determining a reasonable land value for land associated with the City’s parks,
recreation facilities and libraries, the following data was reviewed and analyzed:
Recent land purchases and available estimates;
Value of current parcels as reported by the Polk County Property Appraiser;
Value of vacant land by size and by land use; and
Vacant land sales over the past four years by size and by land use.
A summary of this information is provided for park land in Table B‐1 and for libraries in B‐2.
Based on this information, an average value of $90,000 per acre for park land is found to be
a reasonable estimate. This estimate represents a 10 percent decrease in the land value used
in the 2010 Study ($100,000 per acre).
Tindale Oliver Page B‐2 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Table B‐1 Park Land Value Analysis
(1) Source: City of Lakeland (2) Source: City of Lakeland, estimate for future park land based on comparable sales in areas
where the City is likely to purchase future park land (3) Source: Polk County Property Appraiser, values less than $5,000 per acre are excluded (4) Source: Polk County Property Appraiser, after exclusion of outliers (5) Source: Polk County Property Appraiser, after exclusion of outliers (6) Source: Polk County Property Appraiser, after exclusion of outliers (7) Source: Polk County Property Appraiser, after exclusion of outliers
In terms of library land values, the City has not bought any new parcels for libraries over the
past several years. As reported by the Property Appraiser database, the current value of
parcels where the existing libraries are located ranges from approximately $68,000 per acre
for the Branch Library and $137,000 per acre for the Main Library. The higher value
associated with the Main Library parcel reflects the higher land cost in downtown Lakeland.
In terms of recent vacant land sales of similar parcels between 2010 and 2013, the average
cost was approximately $120,000 per acre while the land values of similar vacant parcels
estimated by the Property Appraiser averaged $24,000 per acre. Given these figures, an
average value of $75,000 per acre is found to be a reasonable estimate. This figure is in line
with the value of Branch Library and is in the range of vacant land values and sales.
Source Year Land Value per Acre
Recent Park Land Purchased by the City(1)
2012‐2014 $145,000 to $165,000
Estimate of Future Park Land Purchase(2)
2014 $83,000
Value of Current Park Land(3)
2013 $5,000 to $780,000
Vacant Land Sales ‐‐ All Land Uses(4)
2010‐2013 $45,000 to $415,000
Vacant Land Sales ‐‐ Residential Land Use(5)
2010‐2013 $120,000 to $275,000
Vacant Land Values ‐‐ All Land Uses(6)
2013 $23,000 to $95,000
Vacant Land Values ‐‐ Residential Land Use(7)
2013 $10,000 to $80,000
Used in the Study 2014 $90,000
Tindale Oliver Page B‐3 City of Lakeland June 2015 Parks, Recreation, and Cultural Facilities IF Study
Table B‐2
Library Land Value Analysis
(1) Source: Polk County Property Appraiser (2) Source: Polk County Property Appraiser (3) Source: Polk County Property Appraiser, values less than $5,000 per acre are exclude
Source YearLand Value
per Acre
Value of Current Library Land(1):
‐ Main Library 2014 $137,400
‐ Branch Library 2014 $68,400
Vacant Land Sales ‐‐ Residential Land Use (1 to 5 acres)(2)
2010‐2013 $120,500
Vacant Land Values ‐‐ Residential Land Use (1 to 5 acres)(3)
2013 $23,980
Used in the Study 2015 $75,000
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