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HomeMy WebLinkAbout10-ATTACHMENT D (KEYSER MARSTON & ASSOCIATES INCLUSIONARY HOUSING IN-LIEU FEE ANALYSIS)G'�j KEYSER MARSTON ASSOCIATES ADVISORS IN PUBLIC/PRIVATE REAL ESTATE DEVELOPMENT MEMORANDUM ADVISORS IN: Real Estate To: Jerry Craig, Economic Development & Housing Manager Redevelopment Affordable Housing City of Tustin Economic Development SAN FRANCISCO From: Kathleen Head A. Jerry Keyser Timothy C. Kelly Kate Earle Funk Date: May 22, 2017 Debbie M. Kern Reed T. Kawahara David Doezema Subject: Inclusionary Housing In -Lieu Fee Analysis LOS ANGELES Kathleen H. Head James A. Rabe At your request, Keyser Marston Associates, Inc. (KMA) prepared an analysis to assist Gregory D. Soo -Hoo Kevin E. Engstrom the City of Tustin (City) in establishing the in -lieu fee amounts to be included in the Julie L. Romey City's Draft Inclusionary Housing Ordinance (Draft Ordinance). The payment of an in - SAN DIEGG lieu fee is one of three options the City plans to offer for fulfilling the requirements Paul C. Marra imposed by the Draft Ordinance. BACKGROUND STATEMENT The Draft Ordinance applies to new residential projects that include 20 or more units. The Draft Ordinance provides developers with the following options for fulfilling the inclusionary housing requirements: 1. The provision of the inclusionary units within the proposed market rate residential project; or 2. The provision of the inclusionary units in an off-site location; or 3. The payment of an in -lieu fee. The KMA analysis is focused on the in -lieu fee option offered by the Draft Ordinance. To estimate the in -lieu fees supported under current market and financial conditions, KMA prepared pro forma analyses of prototype apartment and ownership residential projects. 500 SOUTH GRAND AVENUE, SUITE 1480 ➢ LOS ANGELES, CALIFORNIA 90071 ➢ PHONE 213.622.8095 W WW.KEYSERMARSTON.COM 1705020.TUS: KH H 19830.007.001 Jerry Craig, City of Tustin Inclusionary Housing In -Lieu Fee Analysis May 22, 2017 Page 2 The City has not yet determined the affordability requirements that will be included in the Draft Ordinance. For the purposes of this analysis, KMA has been instructed to assume that developers will be allowed to choose one of the following options: 1. A 15% requirement that is allocated to 6% very -low income plus 4.5% low income plus 4.5% moderate income units; or 2. A 12.5% requirement that is allocated to 7.5% very -low income plus 5% moderate income units. The scenarios that KMA evaluated can be described as follows: 1. Apartment Development: a. KMA prepared pro forma analyses for market rate apartment projects that provide the following mixes of affordable units: i. 6% very low income plus 4.5% low income plus 4.5% moderate income units. ii. 7.5% very low income plus 5% moderate income units. b. To illustrate the impact created by the use of outside leveraging sources, KMA prepared an analysis of a 100% affordable project that is financed with Tax -Exempt Multifamily Bonds (Bonds) allocated by the California Debt Limit Allocation Committee (CDLAC) coupled with the automatically awarded 4% Low Income Housing Tax Credits (Tax Credits). 2. KMA prepared pro forma analyses for ownership housing projects that include the following affordable housing components: a. 6% very low income plus 4.5% low income plus 4.5% moderate income units. b. 7.5% very low income plus 5% moderate income units. 3. To provide additional context, KMA prepared a summary of in -lieu fees currently being charged by a sample of Southern California jurisdictions. 1705020.TUS: KH H 19830.007.001 Jerry Craig, City of Tustin Inclusionary Housing In -Lieu Fee Analysis May 22, 2017 Page 3 The conceptual development scopes used in the pro forma analyses are based on project types currently being developed in Tustin. However, actual development within Tustin will vary from these assumptions on a project -by -project basis. Moreover, the timing of development will influence the projects' costs and revenues. To reflect this, the in -lieu fee recommendations are based on a conservative set of assumptions. The pro forma analyses are presented in the following Appendices and Exhibits which follow this memorandum: Appendix A: Apartment Development Prototypes Exhibit 1 100% Market Rate Scenario Exhibit II Unleveraged: 4.5% Moderate, 4.5% Low & 6% Very -Low Income Units Exhibit III Unleveraged: 5% Moderate & 7.5% Very -Low Income Units Exhibit IV Tax -Exempt Multifamily Bonds/4%Tax Credits Appendix B: Apartment Data Exhibit I Apartment Rent Information Exhibit II Affordable Rent Calculations Appendix C: Ownership Housing Prototypes Exhibit 1 100% Market Rate Scenario Exhibit II 4.5% Moderate, 4.5% Low and 6% Very -Low Income Units Exhibit III 5% Moderate and 7.5% Very -Low Income Units Appendix D: Ownership Housing Data Exhibit I Home Sales Information Exhibit II Affordable Sales Price Information EXECUTIVE SUMMARY The following KMA analysis evaluates the supportable in -lieu fees under the two affordable housing requirement options currently being considered by the City. Under the assumption that developers will be allowed to choose between the options, it is appropriate to base the in -lieu fee amount on the scenario that generates the smaller 1705020.TUS: KH H 19830.007.001 Jerry Craig, City of Tustin Inclusionary Housing In -Lieu Fee Analysis May 22, 2017 Page 4 affordability gap. Based on the results of the KMA analysis, the smaller gap is associated with the 5% moderate and 7.5% very -low income scenario. Using that scenario as the measurement tool, the supportable in -lieu fees are as follows: Factors the City should consider in creating an in -lieu fee structure are: 1. An lieu fee that is charged per unit can be have a disproportionate impact on projects with small units. An in -lieu fee based on unit sizes corresponds more closely to the affordability gap associated with a project. 2. The in -lieu fee amounts identified in the table above represent the maximum supportable amounts under current conditions. At the City's discretion, the in - lieu fees can be set at lower amounts. The key issues that should be considered are: a. If the City wishes to encourage on-site affordable housing production, the in -lieu fee should be based on the product type's affordability gap. b. The City may wish to use in -lieu fees revenue to provide assistance to affordable housing projects that can obtain assistance from outside sources. The KMA analysis indicates that, at a minimum, the in -lieu fee should be set at $17,600 per unit or $17 per square foot of GBA. METHODOLOGY The first step in establishing an in -lieu fee is to quantify the financial impact associated with fulfilling the affordable housing requirements within market rate projects. That financial impact is estimated using the following methodology: 1705020.TUS: KH H 19830.007.001 Apartment Ownership Allocation Methodology Development Housing Per market rate unit in a proposed $21,400 $85,700 project Per square foot of GBA in a proposed $21 $31 project Factors the City should consider in creating an in -lieu fee structure are: 1. An lieu fee that is charged per unit can be have a disproportionate impact on projects with small units. An in -lieu fee based on unit sizes corresponds more closely to the affordability gap associated with a project. 2. The in -lieu fee amounts identified in the table above represent the maximum supportable amounts under current conditions. At the City's discretion, the in - lieu fees can be set at lower amounts. The key issues that should be considered are: a. If the City wishes to encourage on-site affordable housing production, the in -lieu fee should be based on the product type's affordability gap. b. The City may wish to use in -lieu fees revenue to provide assistance to affordable housing projects that can obtain assistance from outside sources. The KMA analysis indicates that, at a minimum, the in -lieu fee should be set at $17,600 per unit or $17 per square foot of GBA. METHODOLOGY The first step in establishing an in -lieu fee is to quantify the financial impact associated with fulfilling the affordable housing requirements within market rate projects. That financial impact is estimated using the following methodology: 1705020.TUS: KH H 19830.007.001 Jerry Craig, City of Tustin May 22, 2017 Inclusionary Housing In -Lieu Fee Analysis Page 5 1. A pro forma analysis is prepared for a project where all the units are rented or sold at unrestricted market rate prices (Base Case): a. For apartment projects, the Base Case pro forma analysis provides an estimate of the return on total investment generated by the market rate scenario. b. For ownership housing project, the Base Case pro forma analysis provides an estimate of the developer profit generated by the market rate scenario. 2. Using the scope of development and return on total investment/profit from the Base Case, pro forma analyses are then prepared for scenarios that include the inclusionary housing requirements proposed by the Draft Ordinance. The two alternative standards that are currently being considered are: a. 4.5% moderate, 4.5% low and 6% very -low income units; and b. 5% moderate and 7.5% very -low income units. 3. The estimated financial gap derived from these analyses is known as the affordability gap. 4. The affordability gap is translated into a fee that will be paid in lieu of providing any inclusionary units. The total -lieu fee amount is translated into a fee charged per unit in a proposed market rate project, or a fee per square foot of building area in a proposed market rate project. IN -LIEU FEE ANALYSIS - APARTMENT DEVELOPMENT Basic Assumptions The conceptual pro forma analyses for the apartment development scenarios are based on the key assumptions identified in the following sections of this memorandum. Project Scope The development scope applied to the apartment development scenarios is based on the following assumptions: 1705020.TUS: KH H 19830.007.001 Jerry Craig, City of Tustin May 22, 2017 Inclusionary Housing In -Lieu Fee Analysis Page 6 1. The development site is set at 3.2 acres. 2. The project density is set at 50 units per acre, which yields 160 units. 3. Parking: a. Two spaces per unit are provided in an above -ground garage; and b. Surface parking spaces are used to fulfill the guest parking requirement. One guest space is provided for every four units. 4. The unit mixes and unit sizes are based on the results of a KMA rent survey. The survey is presented in Appendix B — Exhibit I, and summarized in the following table: Estimated Development Costs The construction cost estimates applied in this analysis are based on the assumption that prevailing wage requirements will not be imposed on the project. The key assumptions applied in the development cost estimates are as follows: Property Acquisition Costs The property acquisition costs are estimated at $30 per square foot of land area. The total cost is estimated at $4.2 million. Direct Costs 1. The sitework costs are estimated at $15 per square foot of land area. 1705020.TUS: KH H 19830.007.001 Number of Unit Size Units (Square Feet) Studios 16 530 One Bedroom 56 760 Two Bedrooms 56 1,030 Three Bedrooms 32 1,310 Total/ Weighted Average 160 811 Estimated Development Costs The construction cost estimates applied in this analysis are based on the assumption that prevailing wage requirements will not be imposed on the project. The key assumptions applied in the development cost estimates are as follows: Property Acquisition Costs The property acquisition costs are estimated at $30 per square foot of land area. The total cost is estimated at $4.2 million. Direct Costs 1. The sitework costs are estimated at $15 per square foot of land area. 1705020.TUS: KH H 19830.007.001 Jerry Craig, City of Tustin May 22, 2017 Inclusionary Housing In -Lieu Fee Analysis Page 7 2. Parking costs are estimated at $5,000 per space for surface parking spaces and $15,000 per space for above -ground spaces. 3. Direct building costs are estimated at $115 per square foot of gross building area (G BA). 4. A 17% allowance is provided for contractors costs, builder's risk insurance and direct cost contingencies. 1. The architecture, engineering and consulting; and taxes, insurance, legal and accounting costs are estimated based on industry standard percentages of direct costs. 2. The public permits and fees costs are set at $25,000 per unit. 3. A $2,500 per unit allowance is provided for marketing and leasing costs. 4. The Developer Fee is set at the following amounts: a. In the Unleveraged Scenarios the Developer Fee is set at 5% of total construction costs. b. The 4% Tax Credit program allows the Developer Fee to equal 15% of eligible costs, with no cap on the total dollar amount. 5. A soft cost contingency allowance equal to 5% of other indirect costs is provided. Financing Costs 1. Construction period interest: a. The interest rate on the construction loan is set at 5.5% for the conventional financing scenarios, and 4% for the Bonds/4%Tax Credit Scenarios. b. The construction period is set at 21 months. 2. The loan origination fees are estimated as follows: 1705020.TUS: KH H 19830.007.001 Jerry Craig, City of Tustin Inclusionary Housing In -Lieu Fee Analysis May 22, 2017 Page 8 a. The fees for the conventional financing scenarios are set at 2.0 points for the construction loan and 2.0 points for the permanent financing loan. b. The fees for the Bonds/4% Tax Credit Scenarios are set a 2.5 points for the Series A Bonds, and 4.0 points for the Series B Bonds. 3. Additional costs related to the Bonds/4% Tax Credit Scenarios are as follows: a. In accordance with the Tax Credit regulations, a three month reserve for operating expenses and debt service is provided. b. Tax Credit fees include a $2,000 application fee and a $410 per unit monitoring fee. In addition a fee equal to 1% of the gross Tax Credit proceeds for one year is applied. Stabilized Net Operating Income Pnnt Rcvcni is Market Rate Rents KMA compiled information on the rents being achieved by apartment projects located in Tustin. The rent survey is presented in Appendix B — Exhibit I. The market rent estimates used in this analysis include a 15% premium to reflect the increased marketability of newly constructed units. The resulting rent estimates are: Studios $2,049 One -Bedroom Units $2,314 Two -Bedroom Units $2,665 Three -Bedroom Units $3,113 H&SC Section 50053 Rents Under the terms of the Draft Ordinance, the affordable rents are calculated based on the standards imposed by California Health and Safety Code (H&SC) Section 50053. 1 1 The household incomes used in the calculations are published annually by the California Housing and Community Development Department (HCD). 1705020.TUS: KH H 19830.007.001 Jerry Craig, City of Tustin Inclusionary Housing In -Lieu Fee Analysis May 22, 2017 Page 9 The rent calculations, and the deductions required for monthly utility allowances, are presented in Appendix B — Exhibit 11, and summarized in the following table. Moderate Very -Low Income Low Income Income Studios $1,643 $880 $727 One Bedroom $1,866 $994 $820 Two Bedrooms $2,098 $1,117 $920 Three Bedrooms $2,302 $1,212 $994 Bonds/4% Tax Credit Scenario Rents In this scenario, the rents are set at the more stringent of the standards set by the Draft Ordinance, and the Tax Credit rents published by TCAC. The rent calculations are presented in Appendix B — Exhibit 11, and summarized in the following tables: H&SC Moderate Tax Credit at Income 60%AM12 Applicable Rent Studios $1,643 $1,060 $1,060 One Bedroom $1,866 $1,122 $1,122 Two Bedrooms $2,098 $1,347 $1,347 Three Bedrooms $2,302 $1,531 $1,531 H&SC Very -Low Tax Credit at Income 50%AMI Applicable Rent Studios $727 $877 $727 One Bedroom $820 $926 $820 Two Bedrooms $920 $1,112 $920 Three Bedrooms $994 $1,260 $994 2 AMI = Area Median Income. 1705020.TUS: KH H 19830.007.001 Jerry Craig, City of Tustin Inclusionary Housing In -Lieu Fee Analysis May 22, 2017 Page 10 As can be seen in the preceding tables, the Tax Credit rents at 60% of AMI are lower than the H&SC 50053 moderate income rents. Comparatively, the H&SC 50053 very -low income rents are lower than the Tax Credit rents at 50% of AMI. Vacancv Allowance and Operatine Expenses 1. A 5% allowance is provided for vacancy and collection costs. 2. The general operating expenses are estimated at $3,500 per unit per year. 3. The property tax expenses are estimated as follows: a. For the Unleveraged Scenarios, the property tax expense is based on the property's value estimated using a 5% capitalization rate, and a 1.1% property tax rate. b. For the Bonds/4% Tax Credit Scenarios it is assumed that the development team would include a member that is entitled to receive the property tax abatement accorded to non-profit organizations that own and operate apartment projects restricted to low income households. 4. Deposits to a reserve for capital repairs are set at $150 per unit per year for the Unleveraged Scenarios and $250 per unit per year for the Bonds/4% Tax Credit Scenario. Outside Leveraging Assumptions The Bonds/4%Tax Credit Scenario is predicated on the assumption that outside funding sources are available to fill a portion of the financial gap associated with income - restricted units. The funding assumptions associated with this scenario are: 1. The supportable permanent debt is estimated based on a 125% debt service coverage ratio on the stabilized net operating income. The interest rate is set at 5%. 2. All of the units in the Bonds/4%Tax Credit Scenario qualify for the receipt of Tax Credits. The yield on the gross Tax Credit amount is set at $.98 per Tax Credit dollar. 1705020.TUS: KH H 19830.007.001 Jerry Craig, City of Tustin May 22, 2017 Inclusionary Housing In -Lieu Fee Analysis Page 11 3. TCAC allows the developer to include a Developer Fee of up to 15% of eligible development costs in the project's budget. The KMA analysis assumes that the developer will defer Developer Fee proceeds in excess of $2.5 million.3 The deferred amount becomes a funding source to the project. Supportable In -Lieu Fees: Apartment Development 100% Market Rate Scenario The conceptual pro forma analysis for the 100% Market Rate Scenario is presented in Appendix A — Exhibit 1, as is organized as follows: Table 1: Estimated Development Costs Table 2: Estimated Stabilized Net Operating Income Table 3: Projected Return on Total Investment The results of this analysis are summarized in the following table: Stabilized Net Operating Income $3,363,000 Total Development Cost $49,750,000 Return on Total Investment 6.8% The 6.8% return on total investment is applied as the threshold return in the prototypes that include affordable housing units. In this way it is possible to measure the financial impact created by the imposition of income and affordability covenants. Affordable Housing Scenarios The conceptual pro forma analyses for the three apartment development scenarios that include affordable housing units are organized as follows: s Historically, the 4% Tax Credit program capped the allowable Developer Fee at $2.5 million. The cap has since been removed, but a deferral requirement has been imposed by TCAC. 1705020.TUS: KH H 19830.007.001 Jerry Craig, City of Tustin Inclusionary Housing In -Lieu Fee Analysis Table 1: Estimated Development Costs Table 2: Estimated Stabilized Net Operating Income Table 3: Estimated Financial Gap May 22, 2017 Page 12 Unleveraged Scenario #1: 4.5% Moderate, 4.5% Low & 6% Very -Low Income Units The results of the scenario that includes the identified mix of moderate, low and very - low income units are presented in the following table: Stabilized Net Operating Income Threshold Return on Total Investment Total Funds Available for Development Costs Total Development Cost Estimated Financial Gap Per affordable unit that would be required in a proposed project Per market rate unit in a proposed project Per square foot of GBA in a proposed project $3,069,000 6.8% $45,401,000 $49,750,000 $4,349,000 $181,200 $27,200 $27 Unleveraged Scenario #2: 5% Moderate and 7.5% Very -Low Income Units The second affordable housing allocation being considered by the City increases the percentages of moderate and very -low income units, and eliminates the requirement to provide the low income units. The results of the conceptual pro forma analysis for this scenario are summarized in the following table: 1705020.TUS: KH H 19830.007.001 Jerry Craig, City of Tustin Inclusionary Housing In -Lieu Fee Analysis Stabilized Net Operating Income Threshold Return on Total Investment Total Funds Available for Development Costs Total Development Cost Estimated Financial Gap Per affordable unit that would be required in a proposed project Per market rate unit in a proposed project Per square foot of GBA in a proposed project Bonds/4%Tax Credit Scenario $3,132,000 6.8% May 22, 2017 Page 13 $46,333,000 $49,750,000 $3,417,000 $170,900 $21,400 $21 The conceptual pro forma analysis for the Bonds/4% Tax Credit Scenario is based on the assumption that 100% of the units are subject to income and affordability restrictions. For this analysis, KMA maintained the ratio of the 5% moderate and 7.5% very -low income units in our allocation of the units in the Bonds/4% Tax Credit scenario. This results in 40% moderate and 60% very -low income units. The results of the analysis are presented in the following table: Supportable Tax -Exempt MF Bond Net Tax Credit Value Deferred Developer Fee Total Funds Available for Development Costs Total Development Cost Estimated Financial Gap Per affordable unit that would be required in a proposed project Per market rate unit in a proposed project Per square foot of GBA in a proposed project $13,055,000 14,163,000 3,504,000 $30,722,000 $53,222,000 $22,500,000 $140,600 $17,600 $17 1705020.TUS: KH H 19830.007.001 Jerry Craig, City of Tustin May 22, 2017 Inclusionary Housing In -Lieu Fee Analysis Page 14 Summary: In -Lieu Fee Analysis — Apartment Development Based on the results of the apartment development in -lieu fee analysis, the supportable in -lieu fees are presented in the following table: Supportable In -Lieu Fees Per Affordable Per Total Per Square Scenarios Unit Unit foot of GBA Unleveraged Scenarios: 4.5% Mod, 4.5% Low & 6% $181,200 $27,200 $27 Very -Low Income Units 5% Moderate & 7.5% Very- $170,900 $21,400 $21 Low Income Units Bonds/4%Tax Credits $140,600 $17,600 $17 Based on the assumption that developers will be allowed to choose between the two affordable housing allocation options, it is appropriate to base the in -lieu fee amount on the scenario that generates the smaller affordability gap. Under that assumption, the in -lieu fee should be based on the 5% moderate and 7.5% very -low income allocation. This results in a supportable in -lieu fee that can be defined in any of the following ways: Allocation Methodology In -Lieu Fee Per affordable unit that would be required in a proposed project $170,900 Per market rate unit in a 100% market rate project $21,400 Per square foot of GBA in a 100% market rate project $21 IN -LIEU FEE ANALYSIS — OWNERSHIP HOUSING DEVELOPMENT Basic Assumptions The conceptual pro forma analyses for the ownership housing development scenarios are based on the following basic assumptions. 1705020.TUS: KH H 19830.007.001 Jerry Craig, City of Tustin May 22, 2017 Inclusionary Housing In -Lieu Fee Analysis Page 15 Project Scope The development scope applied to the ownership housing scenarios is based on the following assumptions: 1. The development site is set at 10 acres. 2. The project density is set at 10 units per acre, which results in a 100 unit project. 3. It is assumed that a two -car attached garage is provided for each unit. The requirement for one guest parking space for every four units is fulfilled with surface parking spaces. 4. The unit mixes and unit sizes used in the conceptual pro forma analyses are based on a KMA survey of new home construction in Tustin. The survey is presented in Appendix D — Exhibit I, and summarized in the following table: Estimated Development Costs As was the case for the apartment development scenarios, the construction cost estimates are based on the assumption that prevailing wage requirements will not be imposed on the project. The major assumptions applied in the development cost estimates are: Property Acquisition Costs The property acquisition costs are estimated at $30 per square foot of land area. The total cost is estimated at $13.1 million. 1705020.TUS: KH H 19830.007.001 Number of Unit Size Units (Square Feet) Three Bedrooms 20 1,870 Four Bedrooms 50 2,680 Five Bedrooms 30 3,600 Total/ Weighted Average 100 2,794 Estimated Development Costs As was the case for the apartment development scenarios, the construction cost estimates are based on the assumption that prevailing wage requirements will not be imposed on the project. The major assumptions applied in the development cost estimates are: Property Acquisition Costs The property acquisition costs are estimated at $30 per square foot of land area. The total cost is estimated at $13.1 million. 1705020.TUS: KH H 19830.007.001 Jerry Craig, City of Tustin May 22, 2017 Inclusionary Housing In -Lieu Fee Analysis Page 16 Direct Costs 1. The sitework costs are estimated at $25 per square foot of land area. 2. The surface parking costs are estimated at $5,000 per space. 3. The direct building costs for the home and the attached garages are estimated at $110 per square foot of GBA. 4. A 17% allowance is provided for contractors costs, builder's risk insurance and direct cost contingencies. Indirect Costs 1. The architecture, engineering and consulting; and taxes, insurance, legal and accounting costs are estimated based on industry standard percentages of direct costs. 2. The public permits and fees costs are set at $25,000 per unit. 3. A $10,000 per unit allowance is provided for marketing costs. 4. The Developer Fee is set at 3.0% of gross sales revenues. 5. A soft cost contingency allowance equal to 5% of other indirect costs is provided. Financing Costs 1. Construction and absorption period interest costs: a. The interest rate is set at 7%. b. The total development period is estimated at 40 months. This is comprised of a 21 -month construction period and a 19 month absorption period. 2. The construction loan is based on a 60% loan to cost ratio. The loan origination fees are estimated at two points. 1705020.TUS: KH H 19830.007.001 Jerry Craig, City of Tustin May 22, 2017 Inclusionary Housing In -Lieu Fee Analysis Page 17 Projected Net Sales Revenue Gross Sales Revenues KMA gathered sales information for homes that were constructed in Tustin in 2015 and 2016, and the results are presented in Appendix D — Exhibit I. Based on this information, KMA used the following market rate sales prices in the conceptual pro forma analyses: Three -Bedroom Units $719,200 Four -Bedroom Units $952,400 Five -Bedroom Units $1,207,000 The Draft Ordinance calls for the affordable sales prices to be set using the H&SC 50052.5 calculation methodology The rent calculations, and the deductions required for monthly utility allowances, are presented in Appendix D — Exhibit II. The resulting affordable sales prices are estimated as follows: Moderate Very -Low Income Low Income Income Three -Bedroom Units $430,500 $203,000 $125,100 Four -Bedroom Units $450,800 $205,100 $120,800 Five -Bedroom Units $481,600 $219,200 $128,600 Cost of Sales The net sales revenue is equal to the projected gross sales revenues minus following costs of sale: 1. Sales commissions equal to 3% of gross sales revenue; 2. Closing costs equal to 2% of gross sales revenue; and 3. Home buyer warranties costs at .5% of gross sales revenue. 1705020.TUS: KH H 19830.007.001 Jerry Craig, City of Tustin May 22, 2017 Inclusionary Housing In -Lieu Fee Analysis Page 18 Supportable In -Lieu Fees: Ownership Housing Development 100% Market Rate Scenario The conceptual pro forma analysis for the 100% Market Rate Scenario is presented in Appendix C— Exhibit 1, and is organized as follows: Table 1: Estimated Development Costs Table 2: Projected Net Sales Revenue Table 3: Projected Developer Profit The results of the market rate analysis are summarized in the following table: Net Sales Revenue $92,813,000 Total Development Cost $80,818,000 Developer Profit $11,995,000 As a Percentage of Total Development Cost 14.8% The 14.8% developer profit is used as the threshold profit in the analyses of the two affordable housing prototypes. In this way it is possible to measure the financial impact created by the imposition of the identified income and affordability restrictions. Affordable Housing Scenarios The conceptual pro forma analyses for the two ownership housing affordability scenarios are organized as follows: Table 1: Estimated Development Costs Table 2: Projected Net Sales Revenue Table 3: Estimated Financial Gap Scenario #1: 4.5% Moderate, 4.5% Low & 6% Very -Low Income Units The results of the Scenario #1 analysis are presented in the following table: 1705020.TUS: KH H 19830.007.001 Jerry Craig, City of Tustin Inclusionary Housing In -Lieu Fee Analysis May 22, 2017 Page 19 Net Sales Proceeds $82,409,000 (Less) Developer Profit @ 14.8% of Cost (11,941,000) Total Funds Available for Development Costs $70,468,000 Total Development Cost $80,457,000 Estimated Financial Gap $9,989,000 Per affordable unit that would be required in $665,900 a proposed project Per market rate unit in a proposed project $99,900 Per square foot of GBA in a proposed project $36 Scenario #2: 5% Moderate and 7.5% Very -Low Income Units The results of the Scenario #2 analysis are summarized in the following table: Net Sales Proceeds $83,916,000 (Less) Developer Profit @ 14.8% of Cost (11,952,000) Total Funds Available for Development Costs $71,964,000 Total Development Cost $80,530,000 Estimated Financial Gap $8,566,000 Per affordable unit that would be required in $658,900 a proposed project Per market rate unit in a proposed project $85,700 Per square foot of GBA in a proposed project $31 1705020.TUS: KH H 19830.007.001 Jerry Craig, City of Tustin Inclusionary Housing In -Lieu Fee Analysis May 22, 2017 Page 20 Summary: In -Lieu Fee Analysis — Ownership housing Development Based on the results of the ownership housing in -lieu fee analysis, the supportable in - lieu fees are presented in the following table: Supportable In -Lieu Fees Per Affordable Per Total Per Square Scenarios Unit Unit foot of GBA 4% Moderate, 4.5% Low & 6% $665,900 $99,900 $36 Very -Low Income Units 5% Moderate & 7.5% Very- $658,800 $85,700 $31 Low Income Units The 5% moderate and 7.5% very -low income scenario generates the smaller affordability gap of the two available options. The resulting supportable in -lieu fee would be: Allocation Methodology In -Lieu Fee Per affordable unit that would be required in a proposed project $658,800 Per market rate unit in a proposed project $85,700 Per square foot of GBA in a proposed project $31 IN -LIEU FEE SURVEY For reference purposes, KMA has provided the following summary of the in -lieu fees currently being charged by a sample of California jurisdictions: Brea An in -lieu fee can only be paid under extenuating circumstances. City Council approval is required. 1705020.TUS: KH H 19830.007.001 Jerry Craig, City of Tustin Inclusionary Housing In -Lieu Fee Analysis May 22, 2017 Page 21 The in -lieu fee amount is set on a case-by-case basis. The in -lieu fee amount is equal to the median price for a home in Brea minus the maximum affordable price for a comparable unit. Calabasas The in -lieu fee is charged per market rate unit in a proposed project. The currently applicable in -lieu fees are: Apartments $17,713 per unit Townhomes and Condominiums $44,947 per unit Single -Family Homes $62,500 per unit Chino Hills The in -lieu fee is set at $1.00 per square foot of GBA. Claremont An in -lieu fee can be paid by right for projects with five or six units. City Council approval is required for projects with seven or more units. The in -lieu fee is charged per market rate unit in a proposed project. The currently applicable in -lieu fees are: 5 Units $12,400 per unit 6 Units $13,700 per unit 7 + Units $17,400 per unit Del Mar An in -lieu fee must be paid for units in single-family home subdivisions. For all other projects, an in -lieu fee can only be paid for projects with fewer than five units. The in - lieu fee is set at $23,508 per market -rate unit in a proposed project. 1705020.TUS: KH H 19830.007.001 Jerry Craig, City of Tustin May 22, 2017 Inclusionary Housing In -Lieu Fee Analysis Page 22 Encinitas The in -lieu fee is calculated on a case-by-case basis. The in -lieu fee amount is based on the affordability gap between the projected market rate price of the proposed units and the defined affordable sales prices. Huntington Beach An in -lieu fee can be paid by right for projects with 30 or fewer units, and for fractional unit requirements. City Council approval is required for projects with more than 30 units. The City produces a schedule that identifies the in -lieu fee amount per market rate unit in a proposed project. The City also identifies the in -lieu fee amount per affordable unit that would be required in a proposed project. This amount is used to calculate the in - lieu fee for a fractional unit requirement. The currently applicable in -lieu fees are: 3 Units $16,420 per unit 4 Units $18,480 per unit 5 Units $20,520 per unit 6 Units $22,580 per unit 7 Units $24,640 per unit 8 Units $26,700 per unit 9 Units $28,750 per unit 10 Units $30,790 per unit 11-15 Units $35,960 per unit 16 — 20 Units $41,128 per unit 21— 25 Units $46,297 per unit 26 — 30 Units $51,466 per unit 1705020.TUS: KH H 19830.007.001 Jerry Craig, City of Tustin May 22, 2017 Inclusionary Housing In -Lieu Fee Analysis Page 23 Irvine An in -lieu fee can be paid by right for projects with 50 or fewer units. Under extenuating circumstances, an in -lieu fee can be paid for larger projects with City Council approval. The in -lieu fee is set at $17,000 per market -rate unit in a proposed project. Newport Beach An in -lieu fee can be paid by right for projects with 50 or fewer units. Projects with more than 50 units can only pay an in -lieu fee under the terms of an approved Affordable Housing Implementation Plan (AHIP). The in -lieu fee is set at $31,076 per market rate unit in a proposed project. Pasadena An in -lieu fee can be paid by right for any size residential development. In -lieu fee schedules are published for rental and ownership projects in four subareas of the city. The in -lieu fee is charged per square foot of building area in a proposed project. The currently applicable in -lieu fees are: Rental Units Ownership Units 10-49 Units 10-49 Units Subarea A TBD Subarea A $43.56/sf Subarea B $1.14/sf Subarea B $16.04/sf Subarea C $25.21/sf Subarea C $26.36/sf Subarea D $22.92/sf Subarea D $20.63/sf 50 + Units 50 + Units Subarea A TBD Subarea A $60.75/sf Subarea B $1.14/sf Subarea B $21.78/sf Subarea C $34.39/sf Subarea C $36.68/sf Subarea D $32.10/sf Subarea D $28.65/sf 1705020.TUS: KH H 19830.007.001 Jerry Craig, City of Tustin May 22, 2017 Inclusionary Housing In -Lieu Fee Analysis Page 24 Rancho Palos Verdes City Council approval is required for the payment of an in -lieu fee. Approval will only be paid under extenuating circumstances. The in -lieu fee amount is set at $201,653 per affordable unit that would be required in a proposed project. San Diego An in -lieu fee can be paid by right for any size residential development. In -lieu fee schedules are published for new development and condominium conversions. The in - lieu fee is charged per square foot of building area in a proposed project. The currently applicable in -lieu fees are: Santa Ana An in -lieu fee can be paid by right for projects with 20 or fewer units. Under extenuating circumstances, an in -lieu fee can be paid for larger projects with City Council approval. The in -lieu fee is charged per square foot of building area in a proposed project. The currently applicable in -lieu fees are: 1705020.TUS: KH H 19830.007.001 New Development Condominium Conversions 2 Units $1.87/sf 2 Units $0.93/sf 3 Units $2.81/sf 3 Units $1.40/sf 4 Units $3.74/sf 4 Units $1.87/sf 5 Units $4.68/sf 5 Units $2.34/sf 6 Units $5.62/sf 6 Units $2.81/sf 7 Units $6.55/sf 7 Units $3.27/sf 8 Units $7.49/sf 8 Units $3.74/sf 9 Units $8.42/sf 9 Units $4.21/sf 10 + Units $9.36/sf 10 + Units $4.68/sf Santa Ana An in -lieu fee can be paid by right for projects with 20 or fewer units. Under extenuating circumstances, an in -lieu fee can be paid for larger projects with City Council approval. The in -lieu fee is charged per square foot of building area in a proposed project. The currently applicable in -lieu fees are: 1705020.TUS: KH H 19830.007.001 Jerry Craig, City of Tustin May 22, 2017 Inclusionary Housing In -Lieu Fee Analysis Page 25 5 — 20 Units $5.00 per square foot 21 + Units $15.00 per square foot Santa Monica An in -lieu fee can be paid by right for apartment projects of any size. An in -lieu fee can only be paid for ownership projects that include two or three units. The current in -lieu fees are: Apartment Projects $32.38 per square foot Ownership Housing Projects $37.82 per square foot West Hollywood The City of West Hollywood has an affordable housing impact fee that can be paid for projects of any size. The city also has an inclusionary housing in -lieu fee that can be paid for projects with up to 10 units. Developers can choose between the two options. The in -lieu fee is charged per square foot of building area in a proposed project. The currently applicable in -lieu fees are: 1705020.TUS: KH H 19830.007.001 In -Lieu Fee Impact Fee 2 Units $12.65 2 Units $12.65 3 Units $14.47 3 Units $14.47 4 Units $16.28 4 Units $16.28 5 Units $18.09 5 Units $18.09 6 Units $19.90 6 Units $19.90 7 Units $21.71 7 Units $21.71 8 Units $23.53 8 Units $23.53 9 Units $25.33 9 Units $25.33 10 Units $27.13 10 Units $27.13 11 + Units $27.13 1705020.TUS: KH H 19830.007.001 Jerry Craig, City of Tustin May 22, 2017 Inclusionary Housing In -Lieu Fee Analysis Page 26 FINDINGS Based on the results of the preceding financial analysis, KMA estimates the supportable in -lieu fees at the following amounts: The in -lieu fees programs KMA surveyed are evenly divided in the methodology used to set the fee amounts. Seven of the programs charge the in -lieu fee on a per unit basis and six programs charge the in -lieu fee per square foot of building area.4 RECOMMENDATIONS The supportable in -lieu fee is directly tied to the affordability gap between the market rate price for a unit and the defined affordable rent or sales price. Recognizing that unit size is a significant determinant in a home's value, an lieu fee that is charged per unit can be detrimental to projects with small units and beneficial to projects with large units. An in -lieu fee based on the square footage of the units provides a better representation of the actual affordability gap. The in -lieu fee amounts identified in the preceding analysis represent the maximum amounts that can be charged by the City based on current market and financial conditions. However, the City has the discretion to set the in -lieu fees at less than the maximum amounts determined in the KMA analysis. The factors that should be considered when setting the in -lieu fee are: 4 Two of the programs set the in -lieu fee on a case-by-case basis. 1705020.TUS: KH H 19830.007.001 Apartment Ownership Allocation Methodology Development Housing Per market rate unit in a proposed $21,400 $85,700 project Per square foot of GBA in a proposed $21 $31 project The in -lieu fees programs KMA surveyed are evenly divided in the methodology used to set the fee amounts. Seven of the programs charge the in -lieu fee on a per unit basis and six programs charge the in -lieu fee per square foot of building area.4 RECOMMENDATIONS The supportable in -lieu fee is directly tied to the affordability gap between the market rate price for a unit and the defined affordable rent or sales price. Recognizing that unit size is a significant determinant in a home's value, an lieu fee that is charged per unit can be detrimental to projects with small units and beneficial to projects with large units. An in -lieu fee based on the square footage of the units provides a better representation of the actual affordability gap. The in -lieu fee amounts identified in the preceding analysis represent the maximum amounts that can be charged by the City based on current market and financial conditions. However, the City has the discretion to set the in -lieu fees at less than the maximum amounts determined in the KMA analysis. The factors that should be considered when setting the in -lieu fee are: 4 Two of the programs set the in -lieu fee on a case-by-case basis. 1705020.TUS: KH H 19830.007.001 Jerry Craig, City of Tustin May 22, 2017 Inclusionary Housing In -Lieu Fee Analysis Page 27 1. If the City wishes to encourage developers to produce inclusionary units rather than paying the in -lieu fee, the fee should be set at amounts that approximate the project's affordability gap. 2. The City can use in -lieu fees revenue to provide assistance to dedicated affordable housing projects that can access outside leveraging sources. At a minimum, the in -lieu fee should be set at an amount that is sufficient to produce a comparable number of units as would have been required under the terms of the Draft Ordinance. Based on the KMA analysis, this equates to in -lieu fees of $17,600 per unit or $17 per square foot of GBA. 1705020.TUS: KH H 19830.007.001 APPENDIX A PRO FORMA ANALYSES APARTMENT SCENARIOS IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA Prepared by: Keyser Marston Associates, Inc. File name: Rent ILF 5_22_17; Apt Pf Page 1 of 22 APPENDIX A - EXHIBIT I APARTMENT PRO FORMA ANALYSIS 100% MARKET RATE SCENARIO IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA Prepared by: Keyser Marston Associates, Inc. File name: Rent ILF 5_22_17; Mkt Apt Page 2 of 22 APPENDIX A - EXHIBIT I - TABLE 1 ESTIMATED DEVELOPMENT COSTS APARTMENT PRO FORMA ANALYSIS 100% MARKET RATE SCENARIO IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA Property Acquisition Costs Direct Costs Site Improvement Costs Parking Costs Surface Parking Above -Ground Spaces Building Costs Contractor Fees/General Requirements Builder's Risk Insurance Contingency Allowance Total Direct Costs Indirect Costs Architecture, Engineering & Consulting Public Permits & Fees Taxes, Insurance, Legal & Accounting Marketing & Leasing Developer Fee Contingency Allowance Total Indirect Costs IV. Financing Costs Interest During Construction Property Acquisition Costs Construction Costs Loan Origination Fees Construction Loan Permanent Loan Total Financing Costs V 139,392 Sf Land $30 /Sf Land $4,182,000 i 139,392 Sf Land $15 /Sf Land $2,091,000 40 Spaces $5,000 /Space 200,000 320 Spaces $15,000 /Space 4,800,000 162,100 Sf of GBA $115 /Sf of GBA 18,642,000 10.0% Construction Costs 2,573,000 2.0% Construction Costs 515,000 5.0% Other Direct Costs 1,441,000 160 Units $189,100 /Unit $30,262,000 8% Direct Costs $2,421,000 160 Units $25,000 /Unit 4,000,000 2.0% Direct Costs 605,000 160 Units $2,500 /Unit 400,000 5.0% Total Construction Cost 2,278,000 5.0% Other Indirect Costs 485,000 $10,189,000 z $4,182,000 Financed 5.50% Interest $422,000 3 $45,568,000 Financed 5.50% Interest 3,237,000 $45,568,000 Financed 2.00 Points 911,000 4 $27,341,000 Financed 2.00 Points 547,000 $5,117,000 Total Construction Cost 160 Units $284,800 /Unit $45,568,000 Total Development Cost 160 Units $310,900 /Unit $49,750,000 1 Direct costs assume prevailing wage requirements will NOT be imposed on the Project. z Based on 21 months of construction with a 100% average outstanding balance, and 5 months of lease up with a 100% average outstanding balance. 3 Based on 21 months of construction with a 50% average outstanding balance, and 5 months of lease up with a 100% average outstanding balance. 4 See APPENDIX A - EXHIBIT I - TABLE 3. Prepared by: Keyser Marston Associates, Inc. File name: Rent ILF 5_22_17; Mkt Apt Page 3 of 22 APPENDIX A - EXHIBIT I - TABLE 2 ESTIMATED STABILIZED NET OPERATING INCOME APARTMENT PRO FORMA ANALYSIS 100% MARKET RATE SCENARIO IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA I. Rental Income i Market Rate Studios 16 Units $2,049 /Unit/Month $393,000 One Bedroom 56 Units $2,314 /Unit/Month 1,555,000 Two Bedrooms 56 Units $2,665 /Unit/Month 1,791,000 Three Bedrooms 32 Units $3,113 /Unit/Month 1,195,000 Total Rental Income $4,934,000 (Less) Vacancy & Collection Allowance 5.0% Rental Income (247,000) Effective Gross Income $4,687,000 II. Operating Expenses General Operating Expenses 160 Units $3,500 /Unit $560,000 Property Taxes z 160 Units $4,625 /Unit 740,000 Reserves Deposits a 160 Units $150 /Unit 24,000 Total Operating Expenses 160 Units $8,280 /Unit $1,324,000 III. IStabilized Net Operating Income $3,363,000 i Based on the apartment survey presented in APPENDIX B - EXHIBIT I, and a 15% premium for new construction. The average rent is equal to $2.34 per square foot of gross building area. z Project value is estimated based on stabilized net operating income capitalized at a 5.0% cap rate. The property tax rate is set at 1.1% of the estimated value. a Based on the contributions applied to typical market rate projects. Prepared by: Keyser Marston Associates, Inc. File name: Rent ILF 5_22_17; Mkt Apt Page 4 of 22 APPENDIX A - EXHIBIT I - TABLE 3 PROJECTED RETURN ON TOTAL INVESTMENT APARTMENT PRO FORMA ANALYSIS 100% MARKET RATE SCENARIO IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA Stabilized Net Operating Income See APPENDIX A - EXHIBIT I - TABLE 2 $3,363,000 II. Total Development Cost See APPENDIX A - EXHIBIT I - TABLE 1 $49,750,000 III. I Return on Total Investment 6.8% Prepared by: Keyser Marston Associates, Inc. File name: Rent ILF 5_22_17; Mkt Apt Page 5 of 22 APPENDIX A - EXHIBIT II APARTMENT PRO FORMA ANALYSIS UNLEVERAGED SCENARIO #1: 4.5% MODERATE; 4.5% LOW; & 6.0% VERY -LOW INCOME UNITS IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA Prepared by: Keyser Marston Associates, Inc. File name: Rent ILF 5_22_17; Unlev 1 Page 6 of 22 APPENDIX A - EXHIBIT II - TABLE 1 ESTIMATED DEVELOPMENT COSTS APARTMENT PRO FORMA ANALYSIS UNLEVERAGED SCENARIO #1: 4.5% MODERATE; 4.5% LOW; & 6.0% VERY -LOW INCOME UNITS IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA Property Acquisition Costs Direct Costs Site Improvement Costs Parking Costs Surface Parking Above -Ground Spaces Building Costs Contractor Fees/General Requirements Builder's Risk Insurance Contingency Allowance Total Direct Costs Indirect Costs Architecture, Engineering & Consulting Public Permits & Fees Taxes, Insurance, Legal & Accounting Marketing & Leasing Developer Fee Contingency Allowance Total Indirect Costs IV. Financing Costs Interest During Construction Property Acquisition Costs Construction Costs Loan Origination Fees Construction Loan Permanent Loan Total Financing Costs V 139,392 Sf Land $30 /Sf Land $4,182,000 i 139,392 Sf Land $15 /Sf Land $2,091,000 40 Spaces $5,000 /Space 200,000 320 Spaces $15,000 /Space 4,800,000 162,100 Sf of GBA $115 /Sf of GBA 18,642,000 10.0% Construction Costs 2,573,000 2.0% Construction Costs 515,000 5.0% Other Direct Costs 1,441,000 160 Units $189,100 /Unit $30,262,000 8% Direct Costs $2,421,000 160 Units $25,000 /Unit 4,000,000 2.0% Direct Costs 605,000 160 Units $2,500 /Unit 400,000 5.0% Total Construction Cost 2,278,000 5.0% Other Indirect Costs 485,000 $10,189,000 z $4,182,000 Financed 5.50% Interest $422,000 3 $45,568,000 Financed 5.50% Interest 3,237,000 $45,568,000 Financed 2.00 Points 911,000 4 $27,341,000 Financed 2.00 Points 547,000 $5,117,000 Total Construction Cost 160 Units $284,800 /Unit $45,568,000 Total Development Cost 160 Units $310,900 /Unit $49,750,000 1 Direct costs assume prevailing wage requirements will NOT be imposed on the Project. z Based on 21 months of construction with a 100% average outstanding balance, and 5 months of lease up with a 100% average outstanding balance. 3 Based on 21 months of construction with a 50% average outstanding balance, and 5 months of lease up with a 100% average outstanding balance. 4 See APPENDIX A - EXHIBIT II - TABLE 3. Prepared by: Keyser Marston Associates, Inc. File name: Rent ILF 5_22_17; Unlev 1 Page 7 of 22 APPENDIX A - EXHIBIT II - TABLE 2 ESTIMATED STABILIZED NET OPERATING INCOME APARTMENT PRO FORMA ANALYSIS UNLEVERAGED SCENARIO #1: 4.5% MODERATE; 4.5% LOW; & 6.0% VERY -LOW INCOME UNITS IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA I. Rental Income i Market Rate Studios 14 Units $2,049 /Unit/Month $344,000 One Bedroom 48 Units $2,314 /Unit/Month 1,333,000 Two Bedrooms 48 Units $2,665 /Unit/Month 1,535,000 Three Bedrooms 26 Units $3,113 /Unit/Month 971,000 Moderate Income Studios 0 Units $1,643 /Unit/Month 0 One Bedroom 2 Units $1,866 /Unit/Month 45,000 Two Bedrooms 3 Units $2,098 /Unit/Month 76,000 Three Bedrooms 2 Units $2,302 /Unit/Month 55,000 Low Income Studios 1 Unit $880 /Unit/Month 11,000 One Bedroom 3 Units $994 /Unit/Month 36,000 Two Bedrooms 2 Units $1,117 /Unit/Month 27,000 Three Bedrooms 1 Unit $1,212 /Unit/Month 15,000 Very -Low Income Studios 1 Unit $727 /Unit/Month 9,000 One Bedroom 3 Units $820 /Unit/Month 30,000 Two Bedrooms 3 Units $920 /Unit/Month 33,000 Three Bedrooms 3 Units $994 /Unit/Month 36,000 Total Rental Income $4,556,000 (Less) Vacancy & Collection Allowance 5.0% Rental Income (228,000) Effective Gross Income $4,328,000 II. Operating Expenses General Operating Expenses 160 Units $3,500 /Unit $560,000 Property Taxes z 160 Units $4,220 /Unit 675,000 Reserves Deposits a 160 Units $150 /Unit 24,000 Total Operating Expenses 160 Units $7,870 /Unit $1,259,000 III. IStabilized Net Operating Income $3,069,000 i Based on the apartment survey presented in APPENDIX B - EXHIBIT I, and a 15% premium for new construction. The average rent is equal to $2.34 per square foot of gross building area. The affordable rents calculations are presented in APPENDIX B - EXHIBIT II. z Project value is estimated based on stabilized net operating income capitalized at a 5.0% cap rate. The property tax rate is set at 1.1% of the estimated value. a Based on the contributions applied to typical market rate projects. Prepared by: Keyser Marston Associates, Inc. File name: Rent ILF 5_22_17; Unlev 1 Page 8 of 22 APPENDIX A - EXHIBIT II - TABLE 3 ESTIMATED FINANCIAL GAP APARTMENT PRO FORMA ANALYSIS UNLEVERAGED SCENARIO #1: 4.5% MODERATE; 4.5% LOW; & 6.0% VERY -LOW INCOME UNITS IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA I. Funds Available for Development Costs Stabilized Net Operating Income See APPENDIX A - EXHIBIT II - TABLE 2 Threshold Return on Total Investment 1 Total Funds Available for Development Costs $3,069,000 6.8% $45,401,000 II. Total Development Cost See APPENDIX A - EXHIBIT II - TABLE 1 $49,750,000 Estimated Financial Gap ($4,349,000) 24 Affordable Units ($181,200) /Affordable Unit 160 Total Units ($27,200) /Total Unit 162,100 Sf of GBA ($27) /Sf of GBA 7 Prepared by: Keyser Marston Associates, Inc. File name: Rent ILF 5_22_17; Unlev 1 Page 9 of 22 APPENDIX A - EXHIBIT III APARTMENT PRO FORMA ANALYSIS UNLEVERAGED SCENARIO #2: 5.0% MODERATE & 7.50% VERY -LOW INCOME UNITS IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA Prepared by: Keyser Marston Associates, Inc. File name: Rent ILF 5_22_17; Unlev 2 Page 10 of 22 APPENDIX A - EXHIBIT III - TABLE 1 ESTIMATED DEVELOPMENT COSTS APARTMENT PRO FORMA ANALYSIS UNLEVERAGED SCENARIO #2: 5.0% MODERATE & 7.50% VERY -LOW INCOME UNITS IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA Property Acquisition Costs Direct Costs Site Improvement Costs Parking Costs Surface Parking Above -Ground Spaces Building Costs Contractor Fees/General Requirements Builder's Risk Insurance Contingency Allowance Total Direct Costs Indirect Costs Architecture, Engineering & Consulting Public Permits & Fees Taxes, Insurance, Legal & Accounting Marketing & Leasing Developer Fee Contingency Allowance Total Indirect Costs IV. Financing Costs Interest During Construction Property Acquisition Costs Construction Costs Loan Origination Fees Construction Loan Permanent Loan Total Financing Costs V 139,392 Sf Land $30 /Sf Land $4,182,000 i 139,392 Sf Land $15 /Sf Land $2,091,000 40 Spaces $5,000 /Space 200,000 320 Spaces $15,000 /Space 4,800,000 162,100 Sf of GBA $115 /Sf of GBA 18,642,000 10.0% Construction Costs 2,573,000 2.0% Construction Costs 515,000 5.0% Other Direct Costs 1,441,000 160 Units $189,100 /Unit $30,262,000 8% Direct Costs $2,421,000 160 Units $25,000 /Unit 4,000,000 2.0% Direct Costs 605,000 160 Units $2,500 /Unit 400,000 5.0% Total Construction Cost 2,278,000 5.0% Other Indirect Costs 485,000 $10,189,000 z $4,182,000 Financed 5.50% Interest $422,000 3 $45,568,000 Financed 5.50% Interest 3,237,000 $45,568,000 Financed 2.00 Points 911,000 4 $27,341,000 Financed 2.00 Points 547,000 $5,117,000 Total Construction Cost 160 Units $284,800 /Unit $45,568,000 Total Development Cost 160 Units $310,900 /Unit $49,750,000 1 Direct costs assume prevailing wage requirements will NOT be imposed on the Project. z Based on 21 months of construction with a 100% average outstanding balance, and 5 months of lease up with a 100% average outstanding balance. 3 Based on 21 months of construction with a 50% average outstanding balance, and 5 months of lease up with a 100% average outstanding balance. 4 See APPENDIX A - EXHIBIT III - TABLE 3. Prepared by: Keyser Marston Associates, Inc. File name: Rent ILF 5_22_17; Unlev 2 Page 11 of 22 APPENDIX A - EXHIBIT III - TABLE 2 ESTIMATED STABILIZED NET OPERATING INCOME APARTMENT PRO FORMA ANALYSIS UNLEVERAGED SCENARIO #2: 5.0% MODERATE & 7.50% VERY -LOW INCOME UNITS IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA I. Rental Income i Market Rate Studios 14 Units $2,049 /Unit/Month $344,000 One Bedroom 49 Units $2,314 /Unit/Month 1,361,000 Two Bedrooms 49 Units $2,665 /Unit/Month 1,567,000 Three Bedrooms 28 Units $3,113 /Unit/Month 1,046,000 Moderate Income Studios 1 Unit $1,643 /Unit/Month 20,000 One Bedroom 3 Units $1,866 /Unit/Month 67,000 Two Bedrooms 2 Units $2,098 /Unit/Month 50,000 Three Bedrooms 2 Units $2,302 /Unit/Month 55,000 Very -Low Income Studios 1 Unit $727 /Unit/Month 9,000 One Bedroom 4 Units $820 /Unit/Month 39,000 Two Bedrooms 5 Units $920 /Unit/Month 55,000 Three Bedrooms 2 Units $994 /Unit/Month 24,000 Total Rental Income $4,637,000 (Less) Vacancy & Collection Allowance 5.0% Rental Income (232,000) Effective Gross Income $4,405,000 II. Operating Expenses General Operating Expenses 160 Units $3,500 /Unit $560,000 Property Taxes z 160 Units $4,305 /Unit 689,000 Reserves Deposits a 160 Units $150 /Unit 24,000 Total Operating Expenses 160 Units $7,960 /Unit $1,273,000 III. IStabilized Net Operating Income $3,132,000 i Based on the apartment survey presented in APPENDIX B - EXHIBIT I, and a 15% premium for new construction. The average rent is equal to $2.34 per square foot of gross building area. The affordable rents calculations are presented in APPENDIX B - EXHIBIT II. z Project value is estimated based on stabilized net operating income capitalized at a 5.0% cap rate. The property tax rate is set at 1.1% of the estimated value. a Based on the contributions applied to typical market rate projects. Prepared by: Keyser Marston Associates, Inc. File name: Rent ILF 5_22_17; Unlev 2 Page 12 of 22 APPENDIX A - EXHIBIT III - TABLE 3 ESTIMATED FINANCIAL GAP APARTMENT PRO FORMA ANALYSIS UNLEVERAGED SCENARIO #2: 5.0% MODERATE & 7.50% VERY -LOW INCOME UNITS IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA I. Funds Available for Development Costs Stabilized Net Operating Income See APPENDIX A - EXHIBIT III - TABLE 2 Threshold Return on Total Investment 1 Total Funds Available for Development Costs $3,132,000 6.8% $46,333,000 II. Total Development Cost See APPENDIX A - EXHIBIT III - TABLE 1 $49,750,000 Estimated Financial Gap ($3,417,000) 20 Affordable Units ($170,900) /Affordable Unit 160 Total Units ($21,400) /Total Unit 162,100 Sf of GBA ($21) /Sf of GBA 7 Prepared by: Keyser Marston Associates, Inc. File name: Rent ILF 5_22_17; Unlev 2 Page 13 of 22 APPENDIX A - EXHIBIT IV APARTMENT PRO FORMA ANALYSIS BONDS/4% TAX CREDIT SCENARIO: 40% MODERATE & 60% VERY -LOW INCOME UNITS IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA Prepared by: Keyser Marston Associates, Inc. File name: Rent ILF 5_22_17; 4% TC Page 14 of 22 APPENDIX A - EXHIBIT IV - TABLE 1 ESTIMATED DEVELOPMENT COSTS APARTMENT PRO FORMA ANALYSIS BONDS/4%TAX CREDIT SCENARIO: 40% MODERATE & 60% VERY -LOW INCOME UNITS IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA I. Property Acquisition Costs II. Direct Costs Site Improvement Costs Parking Costs Surface Parking Above -Ground Spaces Building Costs Contractor Fees/General Requirements Builder's Risk Insurance Contingency Allowance Total Direct Costs III. Indirect Costs Architecture, Engineering & Consulting Public Permits & Fees Taxes, Insurance, Legal & Accounting Marketing & Leasing Developer Fee Contingency Allowance Total Indirect Costs IV. Financing Costs Interest During Construction Series A Bond Series B Bond Loan Origination Fees Series A Bond Series B Bond Operating Reserve TCAC Fees Total Financing Costs V 0 139,392 Sf Land $30.00 /Sf Land $4,182,000 139,392 Sf Land $15 /Sf Land $2,091,000 40 Spaces $5,000 /Space 200,000 320 Spaces $15,000 /Space 4,800,000 162,100 Sf of GBA $115 /Sf of GBA 18,642,000 10.0% Construction Costs 2,573,000 2.0% Construction Costs 515,000 5.0% Other Direct Costs 1,441,000 160 Units $189,100 /Unit $30,262,000 8% Direct Costs $2,421,000 160 Units $25,000 /Unit 4,000,000 2.0% Direct Costs 605,000 160 Units $2,500 /Unit 400,000 15.0% Eligible Costs 6,004,000 5.0% Other Indirect Costs 672,000 z $13,055,000 Financed 4.00% Interest $566,000 a 40,167,000 Financed 4.00% Interest 1,741,000 $13,055,000 Financed 2.50 Points 326,000 4 $40,167,000 Financed 4.00 Points 1,607,000 3 Months Operating Expenses/Debt Service. 420,000 5 16,000 $14,102,000 $4,676,000 Total Construction Cost 160 Units $306,500 /Unit $49,040,000 Total Development Cost 160 Units $332,600 /Unit $53,222,000 1 Direct costs assume prevailing wage requirements will NOT be imposed on the Project. z Based on the debt supported by the project's stabilized net operating income. Assumes an 21 -month construction period with a 50% average outstanding balance, and a 5 -month lease -up period with a 100% average outstanding balance. a Based on the estimated development costs minus the Series A bond. Assumes an 21 -month construction period with a 50% average outstanding balance, and a 5 -month lease -up period with a 100% average outstanding balance. 4 See APPENDIX A - EXHIBIT IV - TABLE 3. 5 Includes a $2,000 application fee; a $410 per unit monitoring fee; and 1% of the gross Tax Credit proceeds for one year. Prepared by: Keyser Marston Associates, Inc. File name: Rent ILF 5_22_17; 4%TC Page 15 of 22 APPENDIX A - EXHIBIT IV - TABLE 2 ESTIMATED STABILIZED NET OPERATING INCOME APARTMENT PRO FORMA ANALYSIS BONDS/4%TAX CREDIT SCENARIO: 40% MODERATE & 60% VERY -LOW INCOME UNITS IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA I. Rental Income 1 General Operating Expenses 160 Units $5,000 /Unit $800,000 H&SC 50053 Moderate Income/Tax Credit @ 60% AMI $0 /Unit 0 Reserves Deposits a 160 Units $250 /Unit 40,000 Studios 6 Units $1,060 /Unit/Month $76,000 One Bedroom 22 Units $1,122 /Unit/Month 296,000 Two Bedrooms 22 Units $1,347 /Unit/Month 356,000 Three Bedrooms 13 Units $1,531 /Unit/Month 239,000 H&SC 50053 Very -Low Income/Tax Credit @ 50% AMI Studios 10 Units $727 /Unit/Month 87,000 One Bedroom 34 Units $820 /Unit/Month 335,000 Two Bedrooms 34 Units $920 /Unit/Month 375,000 Three Bedrooms 19 Units $994 /Unit/Month 227,000 Total Rental Income $1,991,000 (Less) Vacancy & Collection Allowance 5.0% Rental Income (100,000) Effective Gross Income $1,891,000 II. Operating Expenses General Operating Expenses 160 Units $5,000 /Unit $800,000 Property Tax Expense z 160 Units $0 /Unit 0 Reserves Deposits a 160 Units $250 /Unit 40,000 Total Operating Expenses 160 Units $5,250 /Unit $840,000 III. IStabilized Net Operating Income $1,051,000 i The applicable rents are equal to the lesser of the H&SC Section 50053 rents and the rents published by TCAC. The affordable rents calculations are presented in APPENDIX B - EXHIBIT II. z Assumes that the developer will be entitled to the property tax abatement accorded to non-profit organizations that own and operate apartment projects restricted to low income households. a Based on the minimum contribution required by TCAC. Prepared by: Keyser Marston Associates, Inc. File name: Rent ILF 5_22_17; 4%TC Page 16 of 22 APPENDIX A - EXHIBIT IV - TABLE 3 ESTIMATED FINANCIAL GAP APARTMENT PRO FORMA ANALYSIS BONDS/4%TAX CREDIT SCENARIO: 40% MODERATE & 60% VERY -LOW INCOME UNITS IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA I. Funds Available for Development Costs A. Supportable Tax -Exempt Multifamily Bond Stabilized Net Operating Income Income Available for Mortgage Supportable Tax -Exempt Multifamily Bond B. Net Tax Credit Value i C. Deferred Developer Fee z Total Funds Available for Development Costs II. Total Development Cost See APPENDIX A - EXHIBIT IV - TABLE 2 $1,051,000 125% DSCR $841,000 Debt Service 5.00% Interest Rate 6.44% Mtg Constant See APPENDIX A - EXHIBIT IV - TABLE 1 $13,055,000 $14,163,000 $3,504,000 $30,722,000 ($53,222,000) Estimated Financial Gap Per Affordable Unit a 160 Affordable Units ($140,600) /Affordable Unit ($22,500,000) Per Total Unit in a Market Rate Project 4 ($17,600) Per SF of GBA in a Market Rate Project 4 ($17) i Assumes a $45.17 million eligible basis; a 0% difficult -to -develop premium, a 3.2% Tax Credit rate; an applicable fraction of 100%; and a $0.98/dollar Syndication Value. z Equal to the amount by which the Developer Fee exceeds $2.50 million. a The ratio of very -low and moderate income units is based on the mix included in UNLEVERAGED SCENARIO #2: 5.0% MODERATE & 7.50% VERY -LOW INCOME UNITS. 4 The estimates are extrapolated from the results of the UNLEVERAGED SCENARIO #2: 5.0% MODERATE & 7.50% VERY -LOW INCOME UNITS. Prepared by: Keyser Marston Associates, Inc. File name: Rent ILF 5_22_17; 4%TC Page 17 of 22 APPENDIX B APARTMENT DATA IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA Prepared by: Keyser Marston Associates, Inc. File name: Rent ILF 5_22_17; Apt Data Page 18 of 22 APPENDIX B - EXHIBIT I APARTMENT RENT INFORMATION IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA Project Name Studio Units Sierra Vista Sierra Vista Amalfi Apartment Homes Address Number of Bedrooms Number of Bathrooms Rent Unit Size Per Square (SF) Total Foot 2955 Champion Way 0 1 490 $1,750 $3.57 2955 Champion Way 0 1 515 $1,805 $3.50 16000 Legacy Road 0 1 584 $1,790 $3.07 Average 530 $1,782 $3.38 Minimum 490 $1,750 $3.07 Maximum 580 $1,805 $3.57 II. One -Bedroom Units Amalfi Apartment Homes 16000 Legacy Road 1 1 552 $1,930 $3.50 Sierra Vista 2955 Champion Way 1 1 640 $2,050 $3.20 Sierra Vista 2955 Champion Way 1 1 640 $2,050 $3.20 Amalfi Apartment Homes 16000 Legacy Road 1 1 681 $1,900 $2.79 EI Paseo 14901 Newport Avenue 1 1 695 $1,850 $2.66 Amalfi Apartment Homes 16000 Legacy Road 1 1 695 $2,050 $2.95 Rancho Monterey 100 Robinson Drive 1 1 703 $1,900 $2.70 Rancho Monterey 100 Robinson Drive 1 1 703 $1,975 $2.81 Rancho Monterey 100 Robinson Drive 1 1 703 $2,115 $3.01 Rancho Alisal Apt Homes 13800 Parkcenter Lane 1 1 706 $1,805 $2.56 Rancho Monterey 100 Robinson Drive 1 1 718 $1,835 $2.56 Rancho Monterey 100 Robinson Drive 1 1 718 $1,835 $2.56 Rancho Monterey 100 Robinson Drive 1 1 718 $1,835 $2.56 Amalfi Apartment Homes 16000 Legacy Road 1 1 730 $2,100 $2.88 Amalfi Apartment Homes 16000 Legacy Road 1 1 741 $2,005 $2.71 Amalfi Apartment Homes 16000 Legacy Road 1 1 746 $2,050 $2.75 Anton Legacy 3100 Park Avenue 1 1 749 $1,824 $2.44 Rancho Maderas 13408 Heritage Way 1 1 750 $1,915 $2.55 Amalfi Apartment Homes 16000 Legacy Road 1 1 751 $1,905 $2.54 Amalfi Apartment Homes 16000 Legacy Road 1 1 760 $2,120 $2.79 Anton Legacy 3100 Park Avenue 1 1 761 $1,824 $2.40 Anton Legacy 3100 Park Avenue 1 1 764 $1,824 $2.39 Rancho Monterey 100 Robinson Drive 1 1 764 $2,020 $2.64 Rancho Monterey 100 Robinson Drive 1 1 764 $2,170 $2.84 Rancho Alisal Apt Homes 13800 Parkcenter Lane 1 1 777 $1,780 $2.29 Anton Legacy 3100 Park Avenue 1 1 784 $1,824 $2.33 Amalfi Apartment Homes 16000 Legacy Road 1 1 800 $2,095 $2.62 Amalfi Apartment Homes 16000 Legacy Road 1 1 813 $2,270 $2.79 Sierra Vista 2955 Champion Way 1 1 895 $2,065 $2.31 Sierra Vista 2955 Champion Way 1 1 895 $2,100 $2.35 Sierra Vista 2955 Champion Way 1 1 895 $2,175 $2.43 Amalfi Apartment Homes 16000 Legacy Road 1 1 906 $2,275 $2.51 Sierra Vista 2955 Champion Way 1 1 930 $2,215 $2.38 Sierra Vista 2955 Champion Way 1 1 930 $2,365 $2.54 Amalfi Apartment Homes 16000 Legacy Road 1 1 955 $2,390 $2.50 Average 760 $2,013 $2.66 Minimum 550 $1,780 $2.29 Maximum 960 $2,390 $3.50 Prepared by: Keyser Marston Associates, Inc. File name: Rent ILF 5_22_17; Apt Comps Page 19 of 22 APPENDIX B - EXHIBIT I APARTMENT RENT INFORMATION IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA Project Name Address Number of Bedrooms Number of Bathrooms Rent Unit Size Per Square (SF) Total Foot III. Two -Bedroom Units EI Paseo 14901 Newport Avenue 2 2 902 $2,190 $2.43 Rancho Alisal Apt Homes 13800 Parkcenter Lane 2 2 925 $2,140 $2.31 Rancho Alisal Apt Homes 13800 Parkcenter Lane 2 2 925 $2,140 $2.31 Rancho Alisal Apt Homes 13800 Parkcenter Lane 2 2 925 $2,270 $2.45 Rancho Tierra Apartments 13202 Myford Road 2 2 935 $2,260 $2.42 Anton Legacy 3100 Park Avenue 2 2 944 $2,052 $2.17 Amalfi Apartment Homes 16000 Legacy Road 2 2 963 $2,480 $2.58 Rancho Alisal Apt Homes 13800 Parkcenter Lane 2 2 1,005 $2,190 $2.18 Rancho Alisal Apt Homes 13800 Parkcenter Lane 2 2 1,005 $2,215 $2.20 Rancho Alisal Apt Homes 13800 Parkcenter Lane 2 2 1,005 $2,265 $2.25 Anton Legacy 3100 Park Avenue 2 2 1,016 $2,052 $2.02 Rancho Monterey 100 Robinson Drive 2 2 1,018 $2,365 $2.32 Rancho Monterey 100 Robinson Drive 2 2 1,018 $2,385 $2.34 Amalfi Apartment Homes 16000 Legacy Road 2 2 1,021 $2,460 $2.41 Anton Legacy 3100 Park Avenue 2 2 1,031 $2,052 $1.99 Rancho Tierra Apartments 13203 Myford Road 2 2 1,035 $2,275 $2.20 Rancho Tierra Apartments 13204 Myford Road 2 2 1,035 $2,335 $2.26 Rancho Tierra Apartments 13204 Myford Road 2 2 1,035 $2,365 $2.29 Sierra Vista 2955 Champion Way 2 2 1,040 $2,325 $2.24 Sierra Vista 2955 Champion Way 2 2 1,040 $2,325 $2.24 Sierra Vista 2955 Champion Way 2 2 1,040 $2,405 $2.31 Rancho Maderas 13408 Heritage Way 2 2 1,058 $2,250 $2.13 Sierra Vista 2955 Champion Way 2 2 1,060 $2,335 $2.20 Sierra Vista 2955 Champion Way 2 2 1,060 $2,425 $2.29 Sierra Vista 2955 Champion Way 2 2 1,060 $2,485 $2.34 Amalfi Apartment Homes 16000 Legacy Road 2 2 1,095 $2,685 $2.45 Rancho Monterey 100 Robinson Drive 2 2 1,110 $2,435 $2.19 Rancho Monterey 100 Robinson Drive 2 2 1,110 $2,460 $2.22 Rancho Monterey 100 Robinson Drive 2 2 1,110 $2,510 $2.26 Anton Legacy 3100 Park Avenue 2 2 1,119 $2,052 $1.83 Amalfi Apartment Homes 16000 Legacy Road 2 2 1,208 $2,655 $2.20 Average 1,030 $2,317 $2.26 Minimum 900 $2,052 $1.83 Maximum 1,210 $2,685 $2.58 Prepared by: Keyser Marston Associates, Inc. File name: Rent ILF 5_22_17; Apt Comps Page 20 of 22 APPENDIX B - EXHIBIT I APARTMENT RENT INFORMATION IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA Rent Source: Zillow, May 2017 Prepared by: Keyser Marston Associates, Inc. File name: Rent ILF 5_22_17; Apt Comps Page 21 of 22 Number of Number of Unit Size Per Square Project Name Address Bedrooms Bathrooms (SF) Total Foot IV. Three -Bedroom Units Rancho Alisal Apt Homes 13800 Parkcenter Lane 3 2.0 1,063 $2,595 $2.44 Rancho Alisal Apt Homes 13800 Parkcenter Lane 3 2.0 1,063 $2,675 $2.52 Rancho Alisal Apt Homes 13800 Parkcenter Lane 3 2.0 1,063 $2,675 $2.52 Rancho Alisal Apt Homes 13800 Parkcenter Lane 3 2.5 1,205 $2,835 $2.35 Rancho Tierra Apartments 13203 Myford Road 3 2.5 1,205 $2,875 $2.39 Rancho Tierra Apartments 13203 Myford Road 3 2.5 1,205 $2,930 $2.43 Anton Legacy 3100 Park Avenue 3 2.0 1,315 $2,247 $1.71 Anton Legacy 3100 Park Avenue 3 2.0 1,334 $2,247 $1.68 Tustin Cottages 1361 EI Camino Real 3 2.5 1,582 $2,885 $1.82 Tustin Cottages 1361 EI Camino Real 3 2.5 1,691 $2,940 $1.74 Tustin Cottages 1361 EI Camino Real 3 2.5 1,715 $2,870 $1.67 Average 1,310 $2,707 $2.12 Minimum 1,060 $2,247 $1.67 Maximum 1,720 $2,940 $2.52 Source: Zillow, May 2017 Prepared by: Keyser Marston Associates, Inc. File name: Rent ILF 5_22_17; Apt Comps Page 21 of 22 APPENDIX B - EXHIBIT II AFFORDABLE RENT CALCULATIONS IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA Bond/Tax Credit Rents - 2017 I. Tax Credit @ 60%AMI 3 Maximum Monthly Gross Rent $1,096 $1,174 $1,408 $1,627 (Less) Monthly Utility Allowance z ($36) ($52) ($61) ($96) Maximum Tax Credit @ 60% AMI $1,060 $1,122 $1,347 $1,531 II. Tax Credit @ 50%AMI 3 Maximum Monthly Gross Rent $913 $978 $1,173 $1,356 (Less) Monthly Utility Allowance z ($36) ($52) ($61) ($96) Maximum Tax Credit @ 50% AMI $877 $926 $1,112 $1,260 1 The California Department of Housng and Community Development (HCD) has not yet published 2017 household income information. z Based on information published by the Orange County Housing Authority 10/1/2016. Assumes Gas: Cooking, Heating, Water Heater. Electric: Basic 3 Based on rents published by the California Tax Credit Allocation Committee for 2017. Prepared by: Keyser Marston Associates, Inc. File name: Rent ILF 5_22_17; Aff Rents Page 22 of 22 Studios One Bedroom Two Bedrooms Three Bedrooms H&SC 50053 Rents - 2016 I. 2016 HCD Median Income i $61,050 $69,750 $78,500 $87,200 II. Moderate Income Rents Household Income @ 110% AMI $67,155 $76,725 $86,350 $95,920 30% of Income Alloted to Housing Costs $20,147 $23,018 $25,905 $28,776 Maximum Monthly Gross Rent $1,679 $1,918 $2,159 $2,398 (Less) Monthly Utility Allowance z ($36) ($52) ($61) ($96) Maximum Moderate Income Rents $1,643 $1,866 $2,098 $2,302 III. Low Income Rents Household Income @ 60% AMI $36,630 $41,850 $47,100 $52,320 30% of Income Alloted to Housing Costs $10,989 $12,555 $14,130 $15,696 Maximum Monthly Gross Rent $916 $1,046 $1,178 $1,308 (Less) Monthly Utility Allowance z ($36) ($52) ($61) ($96) Maximum Low Income Rents $880 $994 $1,117 $1,212 IV. Vert/ -Low Income Rents Household Income @ 50% AMI $30,525 $34,875 $39,250 $43,600 30% of Income Alloted to Housing Costs $9,158 $10,463 $11,775 $13,080 Maximum Monthly Gross Rent $763 $872 $981 $1,090 (Less) Monthly Utility Allowance z ($36) ($52) ($61) ($96) Maximum Very -Low Income Rents $727 $820 $920 $994 Bond/Tax Credit Rents - 2017 I. Tax Credit @ 60%AMI 3 Maximum Monthly Gross Rent $1,096 $1,174 $1,408 $1,627 (Less) Monthly Utility Allowance z ($36) ($52) ($61) ($96) Maximum Tax Credit @ 60% AMI $1,060 $1,122 $1,347 $1,531 II. Tax Credit @ 50%AMI 3 Maximum Monthly Gross Rent $913 $978 $1,173 $1,356 (Less) Monthly Utility Allowance z ($36) ($52) ($61) ($96) Maximum Tax Credit @ 50% AMI $877 $926 $1,112 $1,260 1 The California Department of Housng and Community Development (HCD) has not yet published 2017 household income information. z Based on information published by the Orange County Housing Authority 10/1/2016. Assumes Gas: Cooking, Heating, Water Heater. Electric: Basic 3 Based on rents published by the California Tax Credit Allocation Committee for 2017. Prepared by: Keyser Marston Associates, Inc. File name: Rent ILF 5_22_17; Aff Rents Page 22 of 22 APPENDIX C PRO FORMA ANALYSES OWNERSHIP HOUSING SCENARIOS IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA Prepared by: Keyser Marston Associates, Inc. File Name: Own ILF 5_22_17; Own Pf Page 1 of 20 APPENDIX C - EXHIBIT I OWNERSHIP HOUSING PRO FORMA ANALYSIS 100% MARKET RATE SCENARIO IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA Prepared by: Keyser Marston Associates, Inc. File Name: Own ILF 5_22_17; Own Mkt Page 2 of 20 APPENDIX C - EXHIBIT I - TABLE 1 ESTIMATED DEVELOPMENT COSTS OWNERSHIP HOUSING PRO FORMA ANALYSIS 100% MARKET RATE SCENARIO IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA Property Acquisition Costs Direct Costs On -Sites / Landscaping Guest Parking Building Costs Contractor/DC Contingency Allow Total Direct Costs III. Indirect Costs Architecture, Eng & Consulting Public Permits & Fees Taxes, Ins. Legal & Accounting Marketing Developer Fee Soft Cost Contingency Allowance Total Indirect Costs IV. Financing Costs Interest During Construction Loan Origination Fees Total Financing Costs V 435,600 Sf of Land i 435,600 Sf of Land 25 Spaces z 279,400 Sf of GBA 17% Other Direct Costs 100 Units $30 /Sf $25 /Sf $10,890,000 $5,000 /Space 125,000 $110 /Sf of GBA 30,734,000 7,097,000 $488,500 /Unit 8.0% Direct Costs 100 Units $25,000 /Unit 3.0% Direct Costs 100 Units $10,000 /Unit 3.0% Gross Sales Revenue 5.0% Other Indirect Costs $13,068,000 $48,846,000 $3,908,000 2,500,000 1,465,000 1,000,000 2,946,000 591,000 $12,410,000 3 $5,602,000 60.0% Loan to Cost 2.0 Points 892,000 $6,494,000 Total Construction Cost 100 Units $678,000 /Unit $67,750,000 Total Development Cost 100 Units $808,000 /Unit $80,818,000 1 Direct costs assume prevailing wage requirements will NOT be imposed on the Project. z Includes the cost for two -car attached garages. 3 A 7.0% interest cost for debt; a 21 month construction period; a 19 month absorption period; 30% of the units are presold and close during first month after completion; and 2.0 points for loan origination fees. Prepared by: Keyser Marston Associates, Inc. File Name: Own ILF 5_22_17; Own Mkt Page 3 of 20 APPENDIX C - EXHIBIT I - TABLE 2 PROJECTED NET SALES REVENUE OWNERSHIP HOUSING PRO FORMA ANALYSIS 100% MARKET RATE SCENARIO IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA I. Gross Sales Revenue Three Bedrooms Four Bedrooms Five Bedrooms Total Gross Sales Revenue II. Cost of Sales Closing Warranty Total Cost of Sales 20 Units @ $719,200 /Unit 50 Units @ $952,400 /Unit 30 Units @ $1,207,000 /Unit 3.0% Gross Sales Revenue 2.0% Gross Sales Revenue 0.5% Gross Sales Revenue $14,384,000 47, 620,000 36,210,000 $98,214,000 $2,946,000 1,964,000 491,000 ($5,401,000) III. I Net Sales Revenue $92,813,000 i Based on the average sales price per square foot derived from the sales data presented in APPENDIX D - EXHIBIT II - TABLE 1. The weighted average price equates to $352 per square foot of saleable area. Prepared by: Keyser Marston Associates, Inc. File Name: Own ILF 5_22_17; Own Mkt Page 4 of 20 APPENDIX C - EXHIBIT I - TABLE 3 PROJECTED DEVELOPER PROFIT OWNERSHIP HOUSING PRO FORMA ANALYSIS 100% MARKET RATE SCENARIO IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA Net Sales Revenue See APPENDIX C - EXHIBIT I - TABLE 2 $92,813,000 II. Total Development Cost See APPENDIX C - EXHIBIT I - TABLE 1 $80,818,000 III. I Developer Profit 14.8% Total Development Cost $11,995,000 Prepared by: Keyser Marston Associates, Inc. File Name: Own ILF 5_22_17; Own Mkt Page 5 of 20 APPENDIX C - EXHIBIT II OWNERSHIP HOUSING PRO FORMA ANALYSIS AFFORDABLE SCENARIO #1: 4.5% MODERATE; 4.5% LOW; & 6.0% VERY -LOW INCOME UNITS IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA Prepared by: Keyser Marston Associates, Inc. File Name: Own ILF 5_22_17; Own Aff 1 Page 6 of 20 APPENDIX C - EXHIBIT II - TABLE 1 ESTIMATED DEVELOPMENT COSTS OWNERSHIP HOUSING PRO FORMA ANALYSIS AFFORDABLE SCENARIO #1: 4.5% MODERATE; 4.5% LOW; & 6.0% VERY -LOW INCOME UNITS IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA Property Acquisition Costs Direct Costs On -Sites / Landscaping Guest Parking Building Costs Contractor/DC Contingency Allow Total Direct Costs III. Indirect Costs Architecture, Eng & Consulting Public Permits & Fees Taxes, Ins. Legal & Accounting Marketing Developer Fee Soft Cost Contingency Allowance Total Indirect Costs IV. Financing Costs Interest During Construction Loan Origination Fees Total Financing Costs V 435,600 Sf of Land $30 /Sf $13,068,000 i 435,600 Sf of Land $25 /Sf $10,890,000 25 Spaces $5,000 /Space 125,000 z 279,400 Sf of GBA $110 /Sf of GBA 30,734,000 17% Other Direct Costs 7,097,000 100 Units $488,500 /Unit $48,846,000 8.0% Direct Costs $3,908,000 100 Units $25,000 /Unit 2,500,000 3.0% Direct Costs 1,465,000 100 Units $10,000 /Unit 1,000,000 3.0% Gross Sales Revenue 2,616,000 5.0% Other Indirect Costs 574,000 $12,063,000 3 5,592,000 60.0% Loan to Cost 2.0 Points 888,000 $6,480,000 Total Construction Cost 100 Units $674,000 /Unit $67,389,000 Total Development Cost 100 Units $805,000 /Unit $80,457,000 1 Direct costs assume prevailing wage requirements will NOT be imposed on the Project. z Includes the cost for two -car attached garages. a A 7.0% interest cost for debt; a 21 month construction period; a 16 month absorption period; 30% of the units are presold and close during first month after completion; and 2.0 points for loan origination fees. Prepared by: Keyser Marston Associates, Inc. File Name: Own ILF 5_22_17; Own Aff 1 Page 7 of 20 APPENDIX C - EXHIBIT II - TABLE 2 PROJECTED NET SALES REVENUE OWNERSHIP HOUSING PRO FORMA ANALYSIS AFFORDABLE SCENARIO #1: 4.5% MODERATE; 4.5% LOW; & 6.0% VERY -LOW INCOME UNITS IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA I. Gross Sales Revenue A. Market Rate Units Three Bedrooms Four Bedrooms Five Bedrooms B. Moderate Income Units Three Bedrooms Four Bedrooms Five Bedrooms C Low Income Units Three Bedrooms Four Bedrooms Five Bedrooms D. Very -Low Income Units Three Bedrooms Four Bedrooms Five Bedrooms Total Gross Sales Revenue II. Cost of Sales Closing Warranty Total Cost of Sales 0 z z z 17 Units @ $719,200 /Unit $12,226,400 42 Units @ $952,400 /Unit 40,000,800 26 Units @ $1,207,000 /Unit 31,382,000 1 Unit @ $430,500 /Unit 430,500 2 Units @ $450,800 /Unit 901,600 1 Unit @ $481,600 /Unit 481,600 1 Unit @ $203,000 /Unit 203,000 3 Units @ $205,100 /Unit 615,300 1 Unit @ $219,200 /Unit 219,200 1 Unit @ $125,100 /Unit 125,100 3 Units @ $120,800 /Unit 362,400 2 Units @ $128,600 /Unit 257,200 3.0% Gross Sales Revenue 2.0% Gross Sales Revenue 0.5% Gross Sales Revenue $87,205,100 $2,616,200 1,744,100 436,000 ($4,796,300) III. I Net Sales Revenue $82,408,800 i Based on the average sales price per square foot derived from the sales data presented in APPENDIX D - EXHIBIT II - TABLE 1. The weighted average price equates to $352 per square foot of saleable area. z See APPENDIX D - EXHIBIT II - TABLE 1 for AFFORDABLE SALES PRICE CALCULATIONS. Prepared by: Keyser Marston Associates, Inc. File Name: Own ILF 5_22_17; Own Aff 1 Page 8 of 20 APPENDIX C - EXHIBIT II - TABLE 3 ESTIMATED FINANCIAL GAP OWNERSHIP HOUSING PRO FORMA ANALYSIS AFFORDABLE SCENARIO #1: 4.5% MODERATE; 4.5% LOW; & 6.0% VERY -LOW INCOME UNITS IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA I. Funds Available for Development Costs Net Sales Revenue See APPENDIX C - EXHIBIT II - TABLE 2 (Less) Threshold Developer Profit i 14.8% Total Development Cost Total Funds Available for Development Costs II. Total Development Cost See APPENDIX C - EXHIBIT II - TABLE 1 $82,409,000 (11,941,000) $70,468,000 $80,457,000 Estimated Financial Gap ($9,989,000) 15 Affordable Units ($665,900) /Affordable Unit 100 Total Units ($99,900) /Total Unit 279,400 Sf of GBA ($36) /Sf of GBA 1 Based on the profit as a percentage of Total Development Cost estimated to be generated by the 100% MARKET RATE SCENARIO. Prepared by: Keyser Marston Associates, Inc. File Name: Own ILF 5_22_17; Own Aff 1 Page 9 of 20 APPENDIX C - EXHIBIT III OWNERSHIP HOUSING PRO FORMA ANALYSIS AFFORDABLE SCENARIO #2: 5.0% MODERATE & 7.5% VERY -LOW INCOME UNITS IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA Prepared by: Keyser Marston Associates, Inc. File Name: Own ILF 5_22_17; Own Aff 2 Page 10 of 20 APPENDIX C - EXHIBIT III - TABLE 1 ESTIMATED DEVELOPMENT COSTS OWNERSHIP HOUSING PRO FORMA ANALYSIS AFFORDABLE SCENARIO #2:5.0% MODERATE & 7.5% VERY -LOW INCOME UNITS IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA Property Acquisition Costs Direct Costs On -Sites / Landscaping Guest Parking Building Costs Contractor/DC Contingency Allow Total Direct Costs III. Indirect Costs Architecture, Eng & Consulting Public Permits & Fees Taxes, Ins. Legal & Accounting Marketing Developer Fee Soft Cost Contingency Allowance Total Indirect Costs IV. Financing Costs Interest During Construction Loan Origination Fees Total Financing Costs V 435,600 Sf of Land $30 /Sf $13,068,000 i 435,600 Sf of Land $25 /Sf $10,890,000 25 Spaces $5,000 /Space 125,000 z 279,400 Sf of GBA $110 /Sf of GBA 30,734,000 17% Other Direct Costs 7,097,000 100 Units $488,500 /Unit $48,846,000 8.0% Direct Costs $3,908,000 100 Units $25,000 /Unit 2,500,000 3.0% Direct Costs 1,465,000 100 Units $10,000 /Unit 1,000,000 3.0% Gross Sales Revenue 2,664,000 5.0% Other Indirect Costs 577,000 $12,114,000 3 5,614,000 60.0% Loan to Cost 2.0 Points 888,000 $6,502,000 Total Construction Cost 100 Units $675,000 /Unit $67,462,000 Total Development Cost 100 Units $805,000 /Unit $80,530,000 1 Direct costs assume prevailing wage requirements will NOT be imposed on the Project. z Includes the cost for two -car attached garages. a A 7.0% interest cost for debt; a 21 month construction period; a 17 month absorption period; 30% of the units are presold and close during first month after completion; and 2.0 points for loan origination fees. Prepared by: Keyser Marston Associates, Inc. File Name: Own ILF 5_22_17; Own Aff 2 Page 11 of 20 APPENDIX C - EXHIBIT III - TABLE 2 PROJECTED NET SALES REVENUE OWNERSHIP HOUSING PRO FORMA ANALYSIS AFFORDABLE SCENARIO #2:5.0% MODERATE & 7.5% VERY -LOW INCOME UNITS IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA I. Gross Sales Revenue A. Market Rate Units Three Bedrooms Four Bedrooms Five Bedrooms B. Moderate Income Units Three Bedrooms Four Bedrooms Five Bedrooms C Low Income Units Three Bedrooms Four Bedrooms Five Bedrooms D. Very -Low Income Units Three Bedrooms Four Bedrooms Five Bedrooms Total Gross Sales Revenue II. Cost of Sales Closing Warranty Total Cost of Sales 0 z z z 17 Units @ $719,200 /Unit $12,226,400 44 Units @ $952,400 /Unit 41,905,600 26 Units @ $1,207,000 /Unit 31,382,000 1 Unit @ $430,500 /Unit 430,500 2 Units @ $450,800 /Unit 901,600 2 Units @ $481,600 /Unit 963,200 0 Units @ $203,000 /Unit 0 0 Units @ $205,100 /Unit 0 0 Units @ $219,200 /Unit 0 2 Units @ $125,100 /Unit 250,200 4 Units @ $120,800 /Unit 483,200 2 Units @ $128,600 /Unit 257,200 3.0% Gross Sales Revenue 2.0% Gross Sales Revenue 0.5% Gross Sales Revenue $88,799,900 $2,664,000 1,776,000 444,000 ($4,884,000) III. I Net Sales Revenue $83,915,900 i Based on the average sales price per square foot derived from the sales data presented in APPENDIX D - EXHIBIT II - TABLE 1. The weighted average price equates to $352 per square foot of saleable area. z See APPENDIX D - EXHIBIT II - TABLE 1 for AFFORDABLE SALES PRICE CALCULATIONS. Prepared by: Keyser Marston Associates, Inc. File Name: Own ILF 5_22_17; Own Aff 2 Page 12 of 20 APPENDIX C - EXHIBIT III - TABLE 3 ESTIMATED FINANCIAL GAP OWNERSHIP HOUSING PRO FORMA ANALYSIS AFFORDABLE SCENARIO #2:5.0% MODERATE & 7.5% VERY -LOW INCOME UNITS IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA I. Funds Available for Development Costs Net Sales Revenue See APPENDIX C - EXHIBIT III - TABLE 2 (Less) Threshold Developer Profit i 14.8% Total Development Cost Total Funds Available for Development Costs II. Total Development Cost See APPENDIX C - EXHIBIT III - TABLE 1 $83,916,000 (11,952,000) $71,964,000 $80,530,000 Estimated Financial Gap ($8,566,000) 13 Affordable Units ($658,900) /Affordable Unit 100 Total Units ($85,700) /Total Unit 279,400 Sf of GBA ($31) /Sf of GBA 1 Based on the profit as a percentage of Total Development Cost estimated to be generated by the 100% MARKET RATE SCENARIO. Prepared by: Keyser Marston Associates, Inc. File Name: Own ILF 5_22_17; Own Aff 2 Page 13 of 20 APPENDIX D OWNERSHIP HOUSING DATA IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA Prepared by: Keyser Marston Associates, Inc. File Name: Own ILF 5_22_17; Own Info Page 14 of 20 APPENDIX D - EXHIBIT II - TABLE 1 HOME SALES INFORMATION IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA Sales Price Prepared by: Keyser Marston Associates, Inc. File name: Own ILF 5_22_17; Sales Comps Page 15 of 20 Number of Number of Per Square Address Sale Date Year Built Bedrooms Baths Unit Size (Sf) Total Foot I. Three -Bedroom Units 1885 Harvest Cir 10/14/16 2016 3 2 1,804 $714,047 396 93 Barnes Rd 11/23/16 2016 3 3 1,860 $775,000 417 35 Barnes Rd 5/17/16 2015 3 3 1,860 $799,900 430 17019 Traditions Way 9/24/16 2016 3 3 1,867 $590,629 316 1887 Harvest Cir 10/31/16 2016 3 3 1,929 $715,000 371 1878 Harvest Cir 1/13/17 2016 3 3 1,929 $732,000 379 Average 1,870 $721,100 $385 Minimum 1,800 $590,600 $316 Maximum 1,930 $799,900 $430 II. Four -Bedroom Units 13682 Green Valley Dr 12/7/16 2016 4 3 1,900 $648,000 341 207 Barnes Rd 8/5/16 2016 4 3 2,126 $824,900 388 126 Barnes Rd 2016 4 3 2,126 $876,000 412 189 Barnes Rd 2016 4 3 2,142 $820,000 383 36 Brisbane Ct 2015 4 3 2,144 $999,000 466 133 Barnes Rd 1/20/17 2015 4 3 2,171 $755,000 348 181 Barnes Rd 9/30/16 2015 4 3 2,171 $795,900 367 201 Barnes Rd 6/22/16 2015 4 3 2,171 $829,900 382 137 Barnes Rd 2016 4 3 2,171 $902,500 416 1876 Harvest Cir 3/1/17 2016 4 3 2,258 $715,000 317 1879 Harvest Cir 10/28/16 2016 4 4 2,258 $805,460 357 203 Barnes Rd 7/7/16 2015 4 4 2,342 $890,900 380 127 Barnes Rd 12/23/16 2015 4 3 2,343 $876,000 374 197 Barnes Rd 2015 4 3 2,344 $950,000 405 129 Evelyn PI 3/24/17 2016 4 3 2,604 $968,000 372 1521 Lanai Way 8/8/16 2016 4 3 2,614 $838,000 321 263 Barnes Rd 6/1/16 2016 4 3 2,614 $910,000 348 265 Barnes Rd 6/24/16 2016 4 3 2,807 $932,000 332 299 Barnes Rd 11/4/16 2016 4 5 3,008 $1,010,055 336 127 Evelyn PI 12/19/16 2016 4 5 3,008 $1,057,539 352 230 Downs Rd 7/15/16 2016 4 3 3,012 $1,075,900 357 230 Barnes Rd 2016 4 3 3,012 $1,076,000 357 278 Barnes Rd 1/27/17 2016 4 3 3,012 $1,099,900 365 117 Patton Way 10/13/16 2015 4 4 3,412 $1,122,000 329 273 Downs Rd 3/31/17 2016 4 4 3,612 $1,197,000 331 118 Evelyn PI 3/13/17 2016 4 4 3,612 $1,200,000 332 207 Downs Rd 9/13/16 2015 4 5 3,866 $1,149,900 297 295 Downs Rd 3/31/17 2016 4 4 4,096 $1,313,000 321 Average 2,680 $951,400 $355 Minimum 1,900 $648,000 $297 Maximum 4,100 $1,313,000 $466 Prepared by: Keyser Marston Associates, Inc. File name: Own ILF 5_22_17; Sales Comps Page 15 of 20 APPENDIX D - EXHIBIT II - TABLE 1 HOME SALES INFORMATION IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA Sales Price Source: Redfin, May 2017 Prepared by: Keyser Marston Associates, Inc. File name: Own ILF 5_22_17; Sales Comps Page 16 of 20 Number of Number of Per Square Address Sale Date Year Built Bedrooms Baths Unit Size (Sf) Total Foot III. Five -Bedroom Units 18 Brisbane Ct 12/2/16 2016 5 3 2,343 $882,000 376 291 Barnes Rd 2016 5 3 2,836 $974,000 343 291 Downs Rd 3/17/17 2016 5 4 3,280 $1,165,000 355 218 Barnes Rd 5/31/16 2015 5 4 3,412 $1,174,900 344 119 Patton Way 11/2/16 2016 5 5 3,612 $1,160,000 321 226 Barnes Rd 12/30/16 2015 5 5 3,679 $1,150,900 313 86 Holmes PI 3/10/17 2016 5 5 3,834 $1,300,000 339 128 Cape Myrtle PI 10/3/16 2015 5 5 3,834 $1,333,000 348 90 Windwalker Way 6/15/16 2016 5 5 3,842 $1,350,000 351 27 Meadow PI 6/27/16 2016 5 5 3,880 $1,100,000 284 22 Stafford PI 2017 5 5 3,880 $1,407,900 363 18 Windrow Rd 1/30/17 2016 5 5 3,918 $1,180,000 301 16 Stafford PI 2017 5 5 3,961 $1,464,900 370 220 Barnes Rd 9/20/16 2015 5 6 4,096 $1,257,900 307 Average 3,600 $1,207,200 $335 Minimum 2,340 $882,000 $284 Maximum 4,100 $1,464,900 $376 Source: Redfin, May 2017 Prepared by: Keyser Marston Associates, Inc. File name: Own ILF 5_22_17; Sales Comps Page 16 of 20 APPENDIX D - EXHIBIT II AFFORDABLE SALES PRICE CALCULATIONS 2016 INCOME STANDARDS - ORANGE COUNTY IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA Prepared by: Keyser Marston Associates File name: Own ILF 5_22_17; Aff Sales Price Page 17 of 20 APPENDIX D - EXHIBIT II - TABLE 1 AFFORDABLE SALES PRICE CALCULATIONS 2016 INCOME STANDARDS - ORANGE COUNTY MODERATE INCOME HOUSEHOLDS IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA I. 2016 HCD Median Income II. Income Information Household Income @ 110% AMI 35% of Income Allotted to Housing Costs III. Ongoing Expenses Annual Utility Allowance HOA Fees (Maintenance & Insurance) Property Taxes @ 1.10% of Affordable Sales Price Total Ongoing Expenses IV. Income Available for Mortgage V. Affordable Sales Price Supportable Mtg @ 4.25% Interest Home Buyer Down Payment @ 5% Affordable Sales Price Affordable Sales Price Three Bedrooms Four Bedrooms Five Bedrooms $87,200 $94,200 $101,150 $95,920 $103,620 $111,265 $33,570 $36,270 $38,940 i $1,812 $2,064 $2,220 z 2,880 3,960 4,320 4,736 4,960 5,298 $9,428 $10,984 $11,838 $24,142 $25,286 $27,102 $409,000 $428,300 $459,100 21,500 22,500 22,500 $430,500 $450,800 $481,600 i Based on information published by the Orange County Housing Authority 10/1/16. Assumes Gas: Cooking, Heating, Water Heater. Electric: Basic. Water and Trash. z Based on the average HOA dues derived from the home sales survey. Prepared by: Keyser Marston Associates File name: Own ILF 5_22_17; Aff Sales Price Page 18 of 20 APPENDIX D - EXHIBIT II - TABLE 2 AFFORDABLE SALES PRICE CALCULATIONS 2016 INCOME STANDARDS - ORANGE COUNTY LOW INCOME HOUSEHOLDS IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA I. 2016 HCD Median Income II. Income Information Household Income @ 70% AMI 30% of Income Allotted to Housing Costs III. Ongoing Expenses Annual Utility Allowance HOA Fees (Maintenance & Insurance) Property Taxes @ 1.10% of Affordable Sales Price Total Ongoing Expenses IV. Income Available for Mortgage V. Affordable Sales Price Supportable Mtg @ 4.25% Interest Home Buyer Down Payment @ 5% Affordable Sales Price Affordable Sales Price Three Bedrooms Four Bedrooms Five Bedrooms $87,200 $94,200 $101,150 $61,040 $65,940 $70,805 $18,310 $19,780 $21,240 i $1,812 $2,064 $2,220 z 2,880 3,960 4,320 2,234 2,256 2,411 $6,926 $8,280 $8,951 $11,384 $11,500 $12,289 $192,800 10,200 $203,000 $194,800 10,300 $205,100 $208,200 11,000 $219,200 i Based on information published by the Orange County Housing Authority 10/1/16. Assumes Gas: Cooking, Heating, Water Heater. Electric: Basic. Water and Trash. z Based on the average HOA dues derived from the home sales survey. Prepared by: Keyser Marston Associates File name: Own ILF 5_22_17; Aff Sales Price Page 19 of 20 APPENDIX D - EXHIBIT II - TABLE 3 AFFORDABLE SALES PRICE CALCULATIONS 2016 INCOME STANDARDS - ORANGE COUNTY VERY -LOW INCOME HOUSEHOLDS IN -LIEU FEE ANALYSIS TUSTIN, CALIFORNIA I. 2016 HCD Median Income II. Income Information Household Income @ 50% AMI 30% of Income Allotted to Housing Costs III. Ongoing Expenses Annual Utility Allowance HOA Fees (Maintenance & Insurance) Property Taxes @ 1.10% of Affordable Sales Price Total Ongoing Expenses IV. Income Available for Mortgage V. Affordable Sales Price Supportable Mtg @ 4.25% Interest Home Buyer Down Payment @ 5% Affordable Sales Price Affordable Sales Price Three Bedrooms Four Bedrooms Five Bedrooms $87,200 $94,200 $101,150 $43,600 $47,100 $50,575 $13,080 $14,130 $15,170 i $1,812 $2,064 $2,220 z 2,880 3,960 4,320 1,376 1,329 1,415 $6,068 $7,353 $7,955 $7,012 $6,777 $7,215 $118,800 6,300 $125,100 $114,800 6,000 $120,800 $122,200 6,400 $128,600 i Based on information published by the Orange County Housing Authority 10/1/16. Assumes Gas: Cooking, Heating, Water Heater. Electric: Basic. Water and Trash. z Based on the average HOA dues derived from the home sales survey. Prepared by: Keyser Marston Associates File name: Own ILF 5_22_17; Aff Sales Price Page 20 of 20