Generated by All in One SEO v5.0.1.1, this is an llms.txt file, used by LLMs to index the site. # NBS ## Sitemaps - [XML Sitemap](https://www.nbsgov.com/sitemap.xml): Contains all public & indexable URLs for this website. ## Posts - [Sewer and Storm Drain System Rate Study – City of Sausalito](https://www.nbsgov.com/case-study/sewer-storm-drain-system-rate-study-city-sausalito/) - The picturesque town of Sausalito on San Francisco Bay has a diverse community of long-time residents, newcomers, and a wide range of local and tourist-serving businesses. The City has also had sewer and storm drain challenges for a number of years. The most pressing problems involved evaluating a more defensible and equitable rate structure to - [Water, Sewer and Solid Waste Rate Study - City of Redding](https://www.nbsgov.com/case-study/water-sewer-solid-waste-rate-study-city-redding/) - Water, Sewer, Solid Waste Rate Study and Development Impact Fee Study - City of Redding, CA The City of Redding has a population of over 90,000 people and hundreds of businesses. Their basic services of water, sewer and trash were perhaps taken a bit for granted. For a number of reasons, some of them political, - [Sewer Rate and Capacity Fee Study – Sussex County, DE](https://www.nbsgov.com/case-study/sewer-rate-capacity-fee-study-sussex-county-de/) - Sussex County is located in the southern part of Delaware with a population of approximately 200,000. The County manages, operates and maintains 28 separate Sewer Districts, all with various service charges, assessments and connection fees. When we met with County stakeholders, this complex web of fees and charges was no longer practical. It didn’t fit - [Water Rate Study – County of Sonoma, County Service Area 41](https://www.nbsgov.com/case-study/water-rate-study-county-sonoma-county-service-area-41/) - The County of Sonoma Board of Supervisors governs four water systems referred to as Zone of Benefit: Fitch Mountain, Freestone, Jenner and Salmon Creek. These various zones range in size from under 30 connections to just over 300 connections. Given recent challenges of the environment, both natural and legal, the CSA needed an experienced and - [2026 CSDA Annual Conference](https://www.nbsgov.com/featured/2026-csda-annual-conference/) - Sara Mares of NBS and Megan Burke of Jarvis Fay, LLP present Empowered to Protest AND Object: New Procedures for Adopting Assessments and Water and Wastewater Fees at the 2026 CSDA Annual Conference. - [NBS - Celebrating 30 Years: With You Then, Now, and for Years to Come](https://www.nbsgov.com/featured/nbs-celebrating-30-years-with-you-the-now-and-for-years-to-come/) - As NBS continues celebrating its 30th anniversary, we’re reflecting on one of the most important reasons for our longevity: the relationships we’ve built along the way. For three decades, our success has been shaped by dedicated employees, valued clients, trusted partners, and the communities we serve. While technology, regulations, and the government finance landscape have - [Is Your Impact Fee Program Built to Last?](https://www.nbsgov.com/featured/is-your-impact-fee-program-built-to-last/) - Strengthening Nexus Studies Your development impact fees pay for the roads, parks, and public safety facilities that growth depends on. So here is a question worth asking before your next update: if someone challenged those fees tomorrow, would they hold up? That question carries more weight than it used to. In 2024, the U.S. Supreme - [The Tax War’s Newest Battle](https://www.nbsgov.com/featured/the-tax-wars-newest-battle/) - A High-Stakes Clash Over Local Funding, Voter Thresholds, and Fiscal Autonomy Initiative 25-0006, titled the “Local Taxpayer Protection Act to Save Proposition 13,” would have significantly constrained the ability of cities, counties, and special districts to raise local revenue. The measure sought to: Amend the California Constitution to increase the vote requirement to pass citizen-initiated - [Parcel Audits in the Modern Era](https://www.nbsgov.com/featured/parcel-audits-in-the-modern-era/) - Beyond the Paper Map A few years back, maybe longer, confirming which parcels fell within a Special Financing District meant spreading out a set of assessor’s parcel maps and manually cross-referencing boundary descriptions to the original boundary. It worked, but it was slow, error-prone, entirely dependent on the quality of the paper record, and expensive. - [Recognizing Community Impact: Joshua Basin Water District](https://www.nbsgov.com/featured/recognizing-community-impact-joshua-basin-water-district/) - Spotlight: Anne Roman, Director of Finance At NBS, we’re proud to recognize Anne Roman, Director of Finance for the Joshua Basin Water District, for her thoughtful leadership and dedication to the responsible stewardship of public resources. Anne plays a key role in helping the District make sound financial decisions that support today’s operating needs and - [The Corner Office: Trust the Trail](https://www.nbsgov.com/featured/the-corner-office-trust-the-trail/) - Resilience Turns Challenge into Progress Our family loves to hike; finding unexplored destinations far from the hustle and bustle, where the quiet settles in and nature recharges you in ways few things can. But the trail rarely stays easy. You start energized, convinced the destination is just ahead, and then the terrain shifts. Your steps - [Making Conservation a California Way of Life](https://www.nbsgov.com/featured/making-conservation-a-california-way-of-life/) - The California State Water Resources Control Board approved new regulation in July 2024 that places conservation requirements on approximately 400 water agencies in the state. Cumulatively, these agencies deliver water to approximately 95% of California’s residents. The regulation is expected to be in effect by January 1, 2025. Under the new regulation, each affected agency - [2026 NBS Summer Newsletter](https://www.nbsgov.com/insights/2026-nbs-summer-newsletter/) - 2026 NBS Summer Newsletter 1 file(s) 2.31 MB Download - [Stormwater Speaker Series - San Joaquin Valley](https://www.nbsgov.com/featured/stormwater-speaker-series-san-joaquin-valley/) - At the Stormwater Speaker Series in Visalia, Sara Mares of NBS will be speaking on funding options for stormwater systems and service: taxes, assessments & fees. - [2026 CSDA General Manager Summit](https://www.nbsgov.com/featured/2026-csda-general-manager-summit/) - NBS attended California Special Districts Association's General Manager Leadership Summit in Newport Beach, connecting with leaders in the Special Districts community. - [Celebrating Jordan Taylor’s Legacy at Our Annual BBQ](https://www.nbsgov.com/featured/celebrating-jordan-taylors-legacy-at-our-annual-bbq/) - Coming together to remember a colleague, friend, and beloved member of our NBS team Last week, our team came together for our annual company picnic, now respectfully and affectionately known as the “Jordan Taylor Memorial BBQ”, to honor our colleague and friend, Jordan Whitney Taylor. Jordan joined NBS in 2018 and quickly became a valued - [Honoring Jordan Taylor: Our Visit to REINS](https://www.nbsgov.com/featured/honoring-jordan-taylor-our-visit-to-reins/) - How one nonprofit is changing lives and keeping Jordan’s memory close The day after our Jordan Taylor Memorial Barbecue that we posted about previously, we continued honoring Jordan’s legacy in a way that felt especially meaningful. A group visited REINS Therapeutic Horsemanship Program in Fallbrook, including NBS staff, Jordan’s dad Bruce and his partner Susan - [Thirty Years. One Mission. NBS.](https://www.nbsgov.com/featured/thirty-years-one-mission-nbs/) - Helping Communities Fund Tomorrow for 30 Years! On May 13, 2026, NBS Government Finance Group proudly celebrates 30 years of service in an ever‑evolving government finance landscape. Looking back, it’s hard not to feel a little nostalgic, and maybe even smile, at just how far we’ve come. Our story is reflected in everything we do, - [AB 2257: What Public Agencies Need to Know](https://www.nbsgov.com/featured/ab-2257-what-public-agencies-need-to-know/) - Public Agency Protections for Water & Wastewater Rates and Special Assessments As of January 1, 2025, Assembly Bill 2257 (2024) adds a legal framework to provide for the exhaustion of administrative procedures that increase transparency to water and wastewater ratepayers as well as property owners subject to a special assessment. The bill also provides protection - [The Corner Office: When Plans Meet Practice](https://www.nbsgov.com/featured/the-corner-office-when-plans-meet-practice/) - Navigating Progress, Pivots and Priorities As budgets are approved and fiscal years begin to wind down, this moment offers a natural opportunity to pause and reflect. Along with shaking off the winter slumber, spring planning brings a chance to reset, refocus, and look ahead with intention. At NBS, early fall marks our annual planning season. - [Recognizing Community Impact: Valley-Wide Recreation and Park District](https://www.nbsgov.com/featured/recognizing-community-impact-valley-wide-recreation-and-park-district/) - Spotlight: Dean Wetter’s Legacy at Valley-Wide After decades of dedicated service, Dean Wetter is retiring from his leadership role at Valley-Wide Recreation and Park District, leaving behind a legacy defined by service, collaboration, and lasting community impact. Throughout his career, Dean built a reputation as a thoughtful leader who believed that strong communities are built - [Is Your Agency Ready for What's Coming? The Case for Fiscal Impact Analysis](https://www.nbsgov.com/featured/is-your-agency-ready-for-whats-coming-the-case-for-fiscal-impact-analysis/) - New development and land annexations can bring real advantages to a community – increased tax revenues, expanded services, economic growth, and improved infrastructure. But these benefits rarely come without cost. As new residents and employees place growing demands on public facilities and services, the critical question every agency must answer is: Can we afford this? - [2026 NBS Spring Newsletter](https://www.nbsgov.com/insights/2026-nbs-spring-newsletter/) - 2026 NBS Spring Newsletter 1 file(s) 2.81 MB Download - [Special Financing District Administration](https://www.nbsgov.com/insights/special-financing-district-administration/) - Special Financing District Administration Special Financing Districts, such as Benefit Assessment Districts, Community Facilities Districts, and parcel taxes, as well as other property-related fees like water/sewer/standby charges, need focused support and analysis as part of a proactive annual administration process. All combined, these charges represent billions of dollars in annual revenues for community needs. The - [Challenges Today in Setting Utility Rates](https://www.nbsgov.com/insights/challenges-today-in-setting-utility-rates/) - Challenges Today in Setting Utility Rates Check out an overview of defensible utility rates, politics of rate making, conservation goals, utility rate trends, and a public agency perspective - [An Introduction to Community Facilities Districts](https://www.nbsgov.com/insights/an-introduction-to-community-facilities-districts/) - An Introduction to Community Facilities Districts Community Facilities Districts (CFDs) offer a robust funding and financing tool for local governments in California. Find out about the evolution, law, formation process, administration of CFDs, and more in this educational video. - [Who is NBS?](https://www.nbsgov.com/insights/who-is-nbs/) - [CSMFO Elects First Commercial Member](https://www.nbsgov.com/insights/csmfo-elects-first-commercial-member/) - The CSMFO, or California Society of Municipal Finance Officers, has adjusted its governing board and added a commercial member to the board for the first time ever. “As this is the first inaugural year that CSMFO has had a commercial board member, we could not be more excited that Tim Seufert of NBS was elected - [Connecting Communities: Public Engagement from NBS](https://www.nbsgov.com/insights/connecting-communities-public-engagement/) - Connecting Communities: Public Engagement from NBS Ongoing outreach, public engagement, and adaptive management are vital in facilitating the governance objectives of public agencies. A division of NBS, CivicMic works with public servants to bring citizen voices into governance by providing new methods of public interaction by data sharing with interactive media. Engaging community members on - [Heroes of the Ledger](https://www.nbsgov.com/featured/heroes-of-the-ledger/) - CSMFO Launches Its First Government Finance Professionals Week California is celebrating its first Government Finance Professionals Week, honoring the public finance experts who keep local agencies transparent, accountable, and fiscally sound. Created by the California Society of Municipal Finance Officers (CSMFO), the celebration runs March 23–27 and aims to spotlight a profession that is essential - [CVSan Debuts New HQ](https://www.nbsgov.com/featured/cvsan-debuts-new-hq/) - The Castro Valley Sanitary District (CVSan) was established in 1939 to serve the growing community on the east side of the San Francisco Bay. Over the years, CVSan has expanded its services to meet the evolving needs of the area, providing sanitary sewer and recycling services with a strong focus on sustainability and zero-waste practices. - [2026 League Annual Conference & Expo](https://www.nbsgov.com/featured/2026-league-annual-conference-expo/) - September 23-25, 2026 Anaheim, CA More details - [2026 CSMFO Annual Conference](https://www.nbsgov.com/featured/2026-csmfo-annual-conference/) - February 24-27, 2026 Palm Springs, CA More details - [2026 APA Annual Conference](https://www.nbsgov.com/featured/2026-apa-annual-conference/) - October 3-6, 2026 Los Angeles, CA More details - [2026 CSDA Special Districts Legislative Days](https://www.nbsgov.com/featured/2026-csda-special-districts-legislative-days/) - April 7-8, 2026 Sacramento, CA More details - [2026 League City Managers Conference](https://www.nbsgov.com/featured/2026-league-city-managers-conference/) - February 11-13, 2026 The MeritageNapa, CA More details - [2026 NBS Winter Newsletter](https://www.nbsgov.com/insights/2026-nbs-winter-newsletter/) - 2026 NBS Winter Newsletter 1 file(s) 2.53 MB Download - [SFBRA: Restoring the Heart of the Bay!](https://www.nbsgov.com/featured/sfbra-restoring-the-heart-of-the-bay/) - A Journey of Coastal Conservation The San Francisco Bay is one of California’s treasures—and thanks to the San Francisco Bay Restoration Authority (SFBRA), it’s becoming healthier, more resilient, and more accessible every year. With millions of dollars invested in shoreline parks, wetlands, and trails, these projects are helping wildlife thrive while connecting communities more closely - [GEMT Audits: No Need to Go It Alone!](https://www.nbsgov.com/featured/gemt-audits-no-need-to-go-it-alone/) - Is Your GEMT Cost Report Being Audited? Is Your Agency Facing Repayment? California Fire Departments: We Can Help Did your agency submit a Ground Emergency Medical Transportation (GEMT) cost report for FY 2019, 2020, 2021, or 2022? If so, you have likely heard from the California Department of Health Care Services (DHCS) and may now - [Getting Fees Right](https://www.nbsgov.com/featured/getting-fees-right/) - Practical Lessons for Local Governments Public agencies across California depend on revenue from rates and fees to fund essential services. From utility rates to licensing charges and permit fees, these revenues only hold up legally—and publicly—when they are fair, proportional, and backed by solid documentation. Recent appellate decisions have reinforced the need for agencies to - [2025 NBS Fall Newsletter](https://www.nbsgov.com/insights/2025-nbs-fall-newsletter/) - 2025 NBS Fall Newsletter 1 file(s) 1.81 MB Download - [Recognizing Community Impact: Altadena Library District](https://www.nbsgov.com/featured/recognizing-community-impact-altadena-library-district/) - This is the first in our series celebrating clients who are making a measurable difference in their communities. We’re proud to feature the Altadena Library District for providing critical support to its community following the devastating Eaton Fire that impacted Altadena, Pasadena, and surrounding areas earlier this year. At its recent Annual Conference, CSDA highlighted - [Heads Up! OMB Overhauls Grants Guidance](https://www.nbsgov.com/featured/heads-up-omb-overhauls-grants-guidance/) - Whether you are new to the game or already a pro at obtaining and managing Federal grants, there’s no doubt that timing, compliance and reporting are paramount when working with this important funding source. News Flash! The Federal Office of Management and Budget (OMB) has recently published revised guidance to Federal agencies on administering and - [Stay Compliant! Annual and Five-Year DIF Reporting You Can’t Ignore](https://www.nbsgov.com/featured/stay-compliant-annual-and-five-year-dif-reporting-you-cant-ignore/) - Development Impact Fee (DIF) programs are under increasing scrutiny—both from the public and oversight bodies. Annual and five-year reporting aren’t just best practices; they’re critical to maintaining transparency, legal defensibility, and community trust—and they now carry higher visibility than ever. Here’s a quick summary of the reporting needs and requirements: Annual Report Requirements Revenue & - [Next Battle in the Tax War](https://www.nbsgov.com/featured/next-battle-in-the-tax-war/) - 2025 HJTA Initiatives On May 12, 2025, the Howard Jarvis Taxpayers Association (HJTA) submitted two versions of a state constitutional amendment initiative, focused on a few specific tax rules. Following the California Supreme Court pulling the Taxpayer Protection and Government Accountability Initiative from the November 2024 ballot, the next round begins. These initiatives both seek - [Contracting Chaos!](https://www.nbsgov.com/featured/contracting-chaos/) - AB 339 Stirs the Pot in Sacramento Local agencies warn of gridlock as labor bill nears final vote. Assembly Bill 339 (Ortega) has reached its final committee hearing in the California Legislature and is drawing strong opposition from local agencies and service providers. Critics argue the bill would make contracting for services unworkable by requiring - [2025 NBS Spring Newsletter](https://www.nbsgov.com/insights/2025-nbs-spring-newsletter/) - 2025 NBS Spring Newsletter 1 file(s) 1.30 MB Download - [2025 NBS Summer Newsletter](https://www.nbsgov.com/insights/2025-nbs-summer-newsletter/) - 2025 NBS Summer Newsletter 1 file(s) 2.02 MB Download - [2025 NBS Winter Newsletter](https://www.nbsgov.com/insights/2025-nbs-winter-newsletter/) - 2025 NBS Winter Newsletter 1 file(s) 3.72 MB Download - [Ocean Avenue Says Yes to Renewal](https://www.nbsgov.com/featured/ocean-avenue-says-yes-to-renewal/) - Neighbors, property owners, business folks and staff celebrated the approval of the renewal of the Ocean Avenue Community Benefit District, a Property and Business Improvement District (PBID) in San Francisco. It took a couple of years to get to this successful outcome, given many competing factors and lengthy community engagement. The NBS team was deeply - [Medicare Ground Ambulance Data Collection System Reporting Requirement](https://www.nbsgov.com/featured/medicare-ground-ambulance-data-collection-system-reporting-requirement-2/) - Last call for Medicare Ground Ambulance Data Collection System (GADCS) survey reporting! Is your GADCS survey due on or before April 30, 2025? NBS is here to help! The Centers for Medicare and Medicaid Services is requiring that all providers of ground ambulance services collect and report expenditures, revenues, utilization, and other departmental statistics. Collection - [CFDs - the "Designer Tax" for Both Facilities and Services](https://www.nbsgov.com/featured/cfds-the-designer-tax-for-both-facilities-and-services/) - Community Facilities Districts (CFDs) represent a tremendous opportunity, as the so-called “Designer Tax,” for financing facilities and funding ongoing services. CFDs are known for having financed billions of dollars of California infrastructure over the past few decades, and for funding many essential public services. Cities, counties, schools, and many special districts have the authority to - [The ABCs of an FIA](https://www.nbsgov.com/featured/importance-of-fiscal-impact-analysis/) - What’s so important about a Fiscal Impact Analysis (FIA)? New developments or annexations of land to existing municipal boundaries can provide multiple advantages to a public agency, such as: Increased revenue: New development often leads to an increase in property tax revenue, sales tax, and other fees. This additional funding can help improve public services, - [News Desert Blues: California's Vanishing Papers and the Trust Crisis](https://www.nbsgov.com/featured/news-desert-blues-californias-vanishing-papers-and-the-trust-crisis/) - It’s said that California has lost one-third of its newspapers since 2005. One county, out of the total of 58 in California, has no local news outlets, while 18 have just one. Local leaders say the decline in reliable local news coverage has hampered their mission, damaged community trust, and fueled misinformation. As regular news - [Meet Our New Executive Team](https://www.nbsgov.com/featured/meet-our-new-executive-team/) - Check out the exciting news in the link below: Memo: Meet Our New Executive Team - [An Update on the CBRT Initiative](https://www.nbsgov.com/featured/an-update-on-the-cbrt-initiative/) - UPDATE: This initiative measure was pulled from the November 2024 ballot, given its wide-ranging impact. As posted previously, a group of interested parties and corporations, which make up the California Business Roundtable (CBRT), placed the Taxpayer Protection and Government Accountability Act on the November 2024 ballot. Companies like AMR have further supported this initiative. Upon further analysis, - [2024 NBS Fall Newsletter](https://www.nbsgov.com/insights/2024-nbs-fall-newsletter/) - 2024 NBS Fall Newsletter 1 file(s) 1.90 MB Download - [A Real Reason to Celebrate the New Fiscal Year](https://www.nbsgov.com/featured/a-real-reason-to-celebrate-the-new-fiscal-year/) - With summer ending, finance professionals shift their focus toward strategic planning for the new fiscal year. For many agencies, the budgeting process is cumbersome and convoluted, and the relief of closing last year’s books may be brief. Consider capitalizing on this crucial transition time to lay the groundwork for a successful financial year ahead. By - [Property-Related Fee Updates](https://www.nbsgov.com/featured/property-related-fee-updates/) - Several pertinent bills advanced through the 2023/24 legislative session and were signed into law: SB 1072 which makes refunds not available under Prop 218; AB 1827 is declarative of existing law around justification of tiered water rates; and AB 2257, creating an exhaustion of administrative remedies procedure for rates. Recent case law has delivered mixed - [CivicMic: Bridging the Gap Between Citizens and Governance](https://www.nbsgov.com/featured/civicmic-bridging-the-gap-between-citizens-and-governance/) - In today’s fast-paced world, effective governance requires more than just decision making behind closed doors. It demands active participation and continuous engagement from the community. This is where CivicMic, an integrated service from NBS, steps in to revolutionize the way public servants interact and engage with citizens. What is CivicMic?CivicMic is dedicated to providing collaborative - [A Picture is Worth 1,000 Rows of Data](https://www.nbsgov.com/featured/a-picture-is-worth-1000-rows-of-data/) - Unlock key data insights with ArcGIS Dashboards Have you ever wanted to convey complex or vast amounts of information in a simple manner? Or to monitor, visualize, share, and customize your data on one screen? At the same time? With ArcGIS Dashboards you can do all that and more. ArcGIS Dashboards transforms the way we - [Medicare Ground Ambulance Data Collection System Reporting Requirement](https://www.nbsgov.com/featured/medicare-ground-ambulance-data-collection-system-reporting-requirement/) - Was your ground ambulance agency selected by the Centers for Medicare and Medicaid Services to report data in 2024? The Centers for Medicare and Medicaid Services is requiring that all providers of ground ambulance services collect and report expenditures, revenues, utilization, and other departmental statistics. Collection of these statistics will be required via the Medicare - [The Return of Arbitrage Rebate](https://www.nbsgov.com/featured/the-return-of-arbitrage-rebate/) - For over a decade, no one has had to worry much about arbitrage rebate or yield restriction in the world of tax-exempt debt. Interest rates were so low, for so long. Well, that is no longer the case. In the past two years, rates have increased significantly, specifically 11 times by the Fed. This has - [2024 NBS Summer Newsletter](https://www.nbsgov.com/insights/2024-nbs-summer-newsletter/) - 2024 NBS Summer Newsletter 1 file(s) 4.00 MB Download - [Community Facilities Districts (CFD) Booklet](https://www.nbsgov.com/insights/communities-facilities-districts-cfd-booklet/) - Overview: The Background and Evolution of the CFD Special Financing Districts (SFDs) include a range of special benefit assessments and special/parcel tax districts. SFDs have played an important part in funding ongoing services and financing infrastructure in California for over a century. With the introduction of Proposition 13 in 1978, signaling the beginning of the - [SFD Formation - Los Carneros Water District](https://www.nbsgov.com/case-study/los-carneros-water-district-case-study/) - NBS formed a special assessment district for the Los Carneros Water District to finance much needed recycled water infrastructure. For years, the District had attempted to find solutions to dwindling water supplies. The option to bring recycled water from Napa Sanitation District eventually bubbled up to the top of the list of possibilities, however, the - [2024 NBS Winter Newsletter](https://www.nbsgov.com/insights/2024-nbs-winter-newsletter/) - 2024 NBS Winter Newsletter 1 file(s) 2.39 MB Download - [2023 NBS Fall Newsletter](https://www.nbsgov.com/insights/2023-nbs-fall-newsletter/) - 2023 NBS Fall Newsletter 1 file(s) 3.19 MB Download - [Financial Forecasting Makes for Better Budgeting](https://www.nbsgov.com/featured/financial-forecasting-makes-for-better-budgeting/) - Tracking your annual budgets and analyzing year-over-year trends in order to budget into the future can be challenging. For some agencies, the annual budget process is a relentless struggle with staff rushing against tight deadlines, combing through endless files to review all of the budget components in an attempt to analyze what needs to change. - [The Municipal CEO](https://www.nbsgov.com/featured/the-municipal-ceo/) - The council-manager professionalization movement was borne out of a purposeful desire to rid local governments of fraudulent dealings, backroom trading, and political meddling. Back in the late 1800’s, critics of municipal governments decried the corruption and bossism in cities across the country. Among others, Haven H. Mason was a prominent official in Santa Clara and - [SFD Formation - City of Burlingame, Downtown Burlingame Avenue](https://www.nbsgov.com/case-study/sfd-formation-city-burlingame-downtown-burlingame-avenue/) - For more information, please contact: Tim Seufert, Managing Director tseufert@nbsgov.com. - [2023 NBS Summer Newsletter](https://www.nbsgov.com/insights/2023-nbs-summer-newsletter/) - 2023 NBS Summer Newsletter 1 file(s) 2.63 MB Download - [Year of the Tiger … and Year of the BID?](https://www.nbsgov.com/featured/year-of-the-tiger-and-year-of-the-bid/) - As we celebrate the Year of the Tiger, the Water Tiger to be more specific, we hope for success and good fortune! Let’s hope it brings a solid recovery to all our communities. Business Improvement Districts (BIDs, PBIDs, CBDs, TIDs, etc.) in many communities can support fiscal recovery and positive change, funding a wide variety - [What is the Teeter Plan - and why should you care?](https://www.nbsgov.com/featured/what-is-the-teeter-plan-and-why-should-you-care/) - The Teeter Plan is an alternative method of allocating property tax collections to local agencies, regardless of actual payments and delinquencies. It can provide predictable, stable, and timely revenue streams for property taxes and other revenues collected via the county property tax roll. Did you know that the Teeter Plan was first enacted in 1949? - [From Drought to Deluge: When It Rains, It Pours](https://www.nbsgov.com/featured/from-drought-to-deluge-when-it-rains-it-pours/) - One of the foundational rules at our house is “outside play every day.” The past few months in Southern California have been a blast for my two little ones, as they enjoy nothing more than getting their rain gear on and stomping around in some big puddles. While Dad has also been having a great - [2023 NBS Spring Newsletter](https://www.nbsgov.com/insights/2023-nbs-spring-newsletter/) - 2023 NBS Spring Newsletter 1 file(s) 2.36 MB Download - [Special Financing Districts (SFD) Primer](https://www.nbsgov.com/insights/special-financing-districts-sfd-primer/) - What this publication is This book intends to serve as a primer on local property-based revenue mechanisms in the state of California. The intended audience is local public agency staff, community leaders, property owners, and other interested parties. The book provides a general review and discussion of these revenue sources, which fall under the basic - [East Bay Regional Park District: An Essential Asset](https://www.nbsgov.com/featured/east-bay-regional-park-district-an-essential-asset/) - Most people have always enjoyed their parks. However, it took the recent pandemic for many folks to realize how valuable they are, above basic enjoyment. Most would agree today that they are an essential service for a well-functioning society. Various agencies have even made such proclamations over the past couple of years. Michael Tubbs, the - [2022/2023 NBS Winter Newsletter](https://www.nbsgov.com/insights/2022-2023-nbs-winter-newsletter/) - 2022/2023 NBS Winter Newsletter 1 file(s) 2.31 MB Download - [Social Justice and Water Rates](https://www.nbsgov.com/featured/social-justice-and-water-rates/) - Originally published as “Social Justice and Water Rates: Impacts of Rate Design on Low-Income Customers” – Journal of AWWA, July 2018, Vol. 110, No 7 Introduction Numerous recent lawsuits concerning water rate designs underscore the importance of addressing fairness and equity in water rates, and social justice has become a more common component of this - [2022 NBS Fall Newsletter](https://www.nbsgov.com/insights/2022-nbs-fall-newsletter/) - 2022 NBS Fall Newsletter 1 file(s) 1.93 MB Download - [The California Conundrum: Is water a public resource, an economic good, or a tax?](https://www.nbsgov.com/featured/california-conundrum-water/) - Summary Depending on the beholder’s viewpoint, water has been called a public resource, defined as an economic good, and categorized as a “tax,” subject to the rigors of California’s electorate under the rules of Proposition 218. In a local government setting, are water rates set artificially low for short-term political gains in today’s post tax - [Update on Water Conservation Rates](https://www.nbsgov.com/featured/update-water-conservation-rates/) - September 2012 by Greg Clumpner, M.S., Director, NBS Introduction So what’s up with water conservation rates these days? Lots! If you have been at least minimally following legislative/regulatory efforts, you know that there are three key concepts to be mindful of: 20% reductions in per capita water use by year 2020 Adoption of conservation rates, including - [What happened to the money?](https://www.nbsgov.com/featured/what-happened-to-the-money/) - Now that we have completed the task of preparing accurate budgets and submitting perfect levy calculations for each assessment and special tax district, what could go wrong? A crucial element in the annual levy process is not only the ability to, but the action of collecting the entire amount that was placed on the tax - [Cost Allocation Plan and Fee Study - Town of Ross](https://www.nbsgov.com/case-study/town-ross-cost-allocation-study/) - NBS conducted a Full Cost Allocation Plan and Comprehensive Fee Study for the Town of Ross, a wealthy enclave in Marin County, California. A study of this nature had not been performed in quite some time; a fact that was known by Town staff and council, and was regarded as in need of urgent attention. - [A Finance Life for Me](https://www.nbsgov.com/featured/a-finance-life-for-me/) - The annual CSMFO (California Society of Municipal Finance Officers) was held in March under a Disney- related theme, “A Finance Life for Me.” - [SFD Administration - Salt Lake Valley Law Enforcement Service Area](https://www.nbsgov.com/case-study/salt-lake-valley-law-enforcement-service-area/) - NBS was retained by the County of Salt Lake to provide billing, mailing, collecting, and administrative functions for the establishment of the Salt Lake Valley Law Enforcement Service Area (SLVLESA). The SLVLESA would cover more than 43,000 property owners and 2,000 businesses. Like many public agencies during this recession, the County faced a severe budget - [What’s Happening in the Water Rate World?](https://www.nbsgov.com/featured/water-rate-world/) - With the future of the drought uncertain, many water utilities are left short on revenue and wondering what to do. - [Cost Allocation Plan - City of Carlsbad Fire Prevention Services](https://www.nbsgov.com/case-study/carlsbad-fire-case-study/) - NBS was retained by the City of Carlsbad to provide a user fee study for fire prevention services in the City. The City’s fire prevention fees had not been comprehensively reviewed in approximately 20 years. - [Recycled Water Pricing Alternatives](https://www.nbsgov.com/featured/recycled-water-pricing-alternatives/) - A recent analysis by the Commission on State Mandates to deny a test claim brought by a group of water agencies threatens the eligibility of many special districts and other local government agencies. - [Setting the Stage for Water Rates: Policy Direction Should be a Priority](https://www.nbsgov.com/featured/setting-stage-water-rates-policy-direction-priority/) - Introduction In the vast majority of cases, important water rate policy issues are never really discussed until the Proposition 218 hearing, which is undoubtedly the worst time to have that discussion. If the rate adoption process is going to blow up, that’s when it will happen. Discussing and adopting well-vetted and well-understood rate-related policies beforehand - [Citywide User Fee Study and Revenue Options Analysis - Seaside](https://www.nbsgov.com/case-study/citywide-user-fee-study-revenue-options-analysis-seaside/) - Seaside is a wonderful and diverse community, just across the bay from Monterey. It faced tremendous fiscal challenges over the past years and had to make drastic service and staffing cuts to remain solvent. The drastic cuts had taken a toll on the community. For many years, the City felt obligated to ignore their out-of-date - [Cost Allocation Plan – San Francisco Municipal Transportation Agency](https://www.nbsgov.com/case-study/cost-allocation-plan-san-francisco-municipal-transportation-agency/) - The SFMTA is a large and complex agency serving a very diverse set of objectives, from running a complicated mass transit system with buses, above and below ground trains, and the famous cable cars, to taxi permits and parking tickets to ensuring “complete streets” are adopted throughout the City of San Francisco. Because of its - [Fire Prevention Fee Study – Sacramento Metropolitan Fire District](https://www.nbsgov.com/case-study/fire-prevention-fee-study-cost-allocation-plan-gemt-reimbursement-analysis-development-impact-fee-study-sacramento-metropolitan-fire-district/) - The Sacramento Metropolitan Fire District, "Metro Fire," serves a population of over 727,000 in a 417 square mile service area. It is the 7th largest fire agency in the State of California and, understandably, has a diverse set of fiscal challenges to manage. The District’s fee structures, as supported by an overall cost allocation plan, - [User Fee Study – City of Fountain Valley](https://www.nbsgov.com/case-study/user-fee-study-city-fountain-valley/) - Fountain Valley is located in Orange County, California. With over 57,000 residents and a City budget of just under $100MM, the City has many demands. The most pressing of which was the fact that a full cost allocation plan and master fee update had not been performed for over a decade. Our project team completed - [NBS Celebrates Tenth Year of Carbon Emissions Reduction Programs](https://www.nbsgov.com/featured/nbs-celebrates-tenth-year-carbon-emissions-reduction-programs/) - With the tumultuous election season behind us, and as we enter a year of environmental protection uncertainty in the US, Carbonfund.org is thrilled to celebrate thirty of its business partners that have maintained carbon emissions reduction and mitigation programs continuously for the past ten years. These organizations have shown long-term and consistent leadership in maintaining - [Community Facilities District (CFD) Feasibility Study and Formation - City of Folsom](https://www.nbsgov.com/case-study/community-facilities-district-cfd-feasibility-study-formation-city-folsom/) - The City of Folsom is using CFD financing to fund a portion of the estimated $877 million backbone infrastructure and public facilities necessary to serve the Folsom Plan Area (“FPA”) at build-out, and needed support, experience and expertise to forge ahead. - [Landscape Maintenance District and Community Facilities District Formation and Administration - Valley-Wide Recreation and Park District](https://www.nbsgov.com/case-study/landscape-maintenance-district-community-facilities-district-formation-administration-valley-wide-recreation-park-district/) - The Valley-Wide Recreation and Park District serves a very large area in Riverside County. They provide many services for dozens of parks and other facilities over hundreds of square miles, reflecting many diverse communities, as well as new development areas. This undertaking requires support, expertise and continuous effort to bring the projects to completion on - [Landscape Maintenance District (LMD) Formation and Administration and Proposition 218 Compliance - City of Oxnard](https://www.nbsgov.com/case-study/landscape-maintenance-district-lmd-formation-administration-proposition-218-compliance-city-oxnard/) - The City of Oxnard has close to 100 Special Financing Districts (SFDs) across the city, serving a variety of neighborhood needs. Over time, the management of these districts have become difficult, resulting in problems for the City. The City needed a complete overhaul of its numerous landscape and other assessment districts. This included not only - [Storm Drain Special Tax Creation – City of Culver City](https://www.nbsgov.com/case-study/storm-drain-special-tax-creation-city-culver-city/) - Cities across California grapple with the increasing annual costs and efforts to address stormwater. As charging any type of utility fee for this effort is challenging, most cities choose to pay for this with dwindling general funds. Culver City decided to try another approach, a parcel tax. The increasing demands to properly address stormwater have - [Avoiding Billing System Debacles](https://www.nbsgov.com/featured/avoiding-billing-system-debacles/) - Accuracy and Public Accountability Should Be Priorities The accuracy of customer bills sent out by municipal water and sewer agencies is reviewed far less than it probably should be. Particularly during implementation of a new rate structure, it is often unclear how the billing software will handle the changes and whether there will be any - [Is it Time to Update Your Fees?](https://www.nbsgov.com/featured/is-it-time-to-update-your-fees/) - Local agencies in California have the ability to charge a wide range of user and regulatory fees. Common examples of these include: Cities or fire districts have fire prevention programs and charge fees for review of planning entitlement applications for conditions of approval, plan check and inspection of new residential and commercial buildings for access - [Cost Allocation Plans for Recovery of Overhead Costs in Grants](https://www.nbsgov.com/featured/cost-allocation-plans-for-recovery-of-overhead-costs-in-grants/) - Effective cost recovery policies and procedures must come from an initial understanding of the true costs of providing services. Many local government agencies are aware that indirect administrative costs can be quantified and recovered from various funds, grants, fees, and charges, but are unsure of the best method of assigning these costs, or how to - [Public Engagement Predicaments](https://www.nbsgov.com/featured/public-engagement-predicaments/) - Most people understand the need for public engagement and support the idea, but often worry if they’re getting it right. Engaging communities in ongoing discussions and during the planning stages of a project or an initiative is vital to build relationships and create compromise. Gathering opinions and feedback allows the public to discover shared priorities. - [Homeless Problems](https://www.nbsgov.com/featured/homeless-problems/) - The Challenges of Funding Services There has been growing concern over the past few years about California’s mounting public safety and sanitation problems related to the homeless or unsheltered population. With an explosion of tent-cities from Central Valley towns to Los Angeles to San Francisco, public officials are struggling with solutions, which may include creating - [When To Engage the Public?](https://www.nbsgov.com/featured/when-to-engage-the-public/) - Countless emails have been sent out from executives in the private industry: emails meant to comfort us during a time of stress and uncertainty that promise we will continue to move forward during and after COVID-19. The emails reassure us “we are all in this together,” that “we have systems in place to make the - [Paying for Your GSA](https://www.nbsgov.com/featured/paying-for-your-gsa/) - Now that your plan is in place, how can you fund it? Groundwater Sustainability Agencies (GSAs) are on deadline to develop an official plan to understand, manage and maintain groundwater as a long-term resource. While January 31, 2020 was the date for critically over-drafted, high- and medium-priority groundwater basins in California to develop their Groundwater - [Take Time to Talk](https://www.nbsgov.com/featured/take-time-to-talk/) - When working on projects that are guaranteed to create controversy within the community, it's easy to see the value in finding support from residents. There is no specific amount of time that will guarantee approval, but allowing enough time to complete the public engagement process will result in the community's understanding of the project and - [Is It Time to Update Your Fees? | PART ONE](https://www.nbsgov.com/featured/is-it-time-to-update-your-fees-part-one/) - By Nicole Kissam and Tim Seufert of NBS along with Scott Catlett, Finance Director and City Treasurer of City of Yorba Linda With ongoing economic constraints and changing work environments, it may be time to evaluate your fee structures or determine if new fees are necessary. This two-part series focused on fee studies will provide - [Is It Time to Update Your Fees | PART TWO](https://www.nbsgov.com/featured/is-it-time-to-update-your-fees-part-two/) - By Nicole Kissam and Tim Seufert of NBS along with Scott Catlett, Finance Director and City Treasurer of City of Yorba Linda Part one provided an overview of fees applicable to fee studies, a variety of regulatory requirements, a few best practices to consider, and ended with examples of implementation constraints and external pressures. This - [Parcel Tax Success - Marin Wildfire Prevention Authority](https://www.nbsgov.com/case-study/parcel-tax-success-marin-wildfire-prevention-authority/) - The Marin Wildfire Prevention Authority was recently established as a necessary step to further prevent and protect Marin County from fires and related destruction. The Authority hired NBS for guidance, support and analysis for a new revenue measure. After review of many parameters and conditions, NBS structured a parcel tax known as Measure C, “to - [Why a Medicare Cost Survey is Important](https://www.nbsgov.com/featured/why-a-medicare-cost-survey-is-important/) - Does your agency provide ambulance services? If so, it is time to get prepared for a new federal reporting requirement related to Medicare. The Bipartisan Budget Act of 2018 (BBA) includes a major Medicare ambulance services provision pertaining to the development of a data collection system for ground ambulance service providers and suppliers. The Centers - [New Laws Are Impacting Impact Fees](https://www.nbsgov.com/featured/new-laws-are-impacting-impact-fees/) - Over the last 30 years, cities, counties, and special districts have come to rely heavily on development impact fees to fund infrastructure and public facilities needed to serve new development. Impact fees are widely used in California and other states as well, although many are more restrictive than California in terms of the way impact fees - [Impacts of Development on Facilities & Services: Two Sides of the Same Coin](https://www.nbsgov.com/featured/impacts-of-development-on-facilities-services-two-sides-of-the-same-coin/) - By Nicole Kissam and Sara Mares When development comes to town, or when it seems that funding is short to pay for services and facilities to serve new development, it is good to know about three critical tools available to address needs: The Development Impact Fee program is a tried-and-true method of funding new development’s - [Money on the Table for GEMT Reimbursements](https://www.nbsgov.com/featured/money-on-the-table-for-gemt-reimbursements/) - An estimated $200MM has been ‘left on the table’ by California local agencies lacking the knowledge and/or expertise to properly complete GEMT cost reports. Ground Emergency Medical Transportation (GEMT) is a reimbursement program that delivers additional funding to eligible agencies that provide emergency medical transportation services to Medi-Cal beneficiaries. The program requires detailed cost reporting - [Reading the Signs of Public Engagement](https://www.nbsgov.com/featured/reading-the-signs-of-public-engagement/) - For thriving public agencies, engagement is no longer an idea or option, it’s a requirement – an active expression of your commitment to encouraging participation from the community. Implementing and maintaining engagement is an adaptive art that looks different for every agency and even every engagement attempt. By prioritizing activities and deliberately creating space for - [AB 602 Imposes New Requirements for Development Impact Fee Programs](https://www.nbsgov.com/featured/ab-602-imposes-new-requirements-for-development-impact-fee-programs/) - By Joe Colgan, Impact Fee Specialist, and Nicole Kissam, Director In September of 2021, the California Legislature passed Assembly Bill (AB) 602 and the Governor signed it into law. AB 602 creates some new requirements for impact fees that will go into effect in 2022. Specifically, the new law amends Government Code Section 65940.1 and - [Parcel Taxes vis-à-vis Religious Organizations](https://www.nbsgov.com/featured/parcel-taxes-vis-a-vis-religious-organizations/) - Parcel taxes are used for a variety of reasons in many communities. There has been confusion in the past as to whether religious organizations are subject to certain types of these non-ad valorem (i.e., not value-based) property taxes. This confusion stems from the fact that religious organizations are generally exempt from ad valorem property taxes - [ADUs and Parcel Changes for 2022](https://www.nbsgov.com/featured/adus-and-parcel-changes-for-2022/) - Effective January 1, 2022, local agencies in the Golden State are required to allow the separate sale or conveyance of Accessory Dwelling Units (ADUs) under certain circumstances as a result of the passage of Assembly Bill 345. In addition, Senate Bill 9 became effective January 1 also, which requires all local agencies to consider certain - [2021/2022 NBS Winter Newsletter](https://www.nbsgov.com/insights/2021-2022-nbs-winter-newsletter/) - 2021/2022 NBS Winter Newsletter 1 file(s) 0.00 KB Download - [2020/2021 NBS Winter Newsletter](https://www.nbsgov.com/insights/2020-2021-nbs-winter-newsletter/) - 2020/2021 NBS Winter Newsletter 1 file(s) 0.00 KB Download - [2019/2020 NBS Winter Newsletter](https://www.nbsgov.com/insights/2019-2020-nbs-winter-newsletter/) - 2019/2020 NBS Winter Newsletter 1 file(s) 0.00 KB Download - [2022 NBS Summer Newsletter](https://www.nbsgov.com/insights/2022-nbs-summer-newsletter/) - 2022 NBS Summer Newsletter 1 file(s) 0.00 KB Download - [2021 NBS Summer Newsletter](https://www.nbsgov.com/insights/2021-nbs-summer-newsletter/) - 2021 NBS Summer Newsletter 1 file(s) 0.00 KB Download - [2020 NBS Summer Newsletter](https://www.nbsgov.com/insights/2020-nbs-summer-newsletter/) - 2020 NBS Summer Newsletter 1 file(s) 0.00 KB Download - [2019 NBS Summer Newsletter](https://www.nbsgov.com/insights/2019-nbs-summer-newsletter/) - 2019 NBS Summer Newsletter 1 file(s) 908.71 KB Download - [2018 NBS Summer Newsletter](https://www.nbsgov.com/insights/2018-nbs-summer-newsletter/) - 2018 NBS Summer Newsletter 1 file(s) 846.57 KB Download - [2022 NBS Spring Newsletter](https://www.nbsgov.com/insights/2022-nbs-spring-newsletter/) - 2022 NBS Spring Newsletter 1 file(s) 649.76 KB Download - [2021 NBS Spring Newsletter](https://www.nbsgov.com/insights/2021-nbs-spring-newsletter/) - 2021 NBS Spring Newsletter 1 file(s) 1.62 MB Download - [2020 NBS Spring Newsletter](https://www.nbsgov.com/insights/2020-nbs-spring-newsletter/) - 2020 NBS Spring Newsletter 1 file(s) 2.26 MB Download - [2019 NBS Spring Newsletter](https://www.nbsgov.com/insights/2019-nbs-spring-newsletter/) - 2019 NBS Spring Newsletter 1 file(s) 1.20 MB Download - [2018 NBS Spring Newsletter](https://www.nbsgov.com/insights/2018-nbs-spring-newsletter/) - 2018 NBS Spring Newsletter 1 file(s) 1.53 MB Download - [2021 NBS Fall Newsletter](https://www.nbsgov.com/insights/2021-nbs-fall-newsletter/) - 2021 NBS Fall Newsletter 1 file(s) 1.28 MB Download - [2020 NBS Fall Newsletter](https://www.nbsgov.com/insights/2020-nbs-fall-newsletter/) - 2020 NBS Fall Newsletter 1 file(s) 1.36 MB Download - [2019 NBS Fall Newsletter](https://www.nbsgov.com/insights/2019-nbs-fall-newsletter/) - 2019 NBS Fall Newsletter 1 file(s) 2.04 MB Download - [2017 NBS Fall Newsletter](https://www.nbsgov.com/insights/2017-nbs-fall-newsletter/) - 2017 NBS Fall Newsletter 1 file(s) 2.35 MB Download - [City of Camarillo Reduces User Fees](https://www.nbsgov.com/featured/city-camarillo-reduces-user-fees/) - The City Council of Camarillo adopted a resolution reducing user fees for certain City services provided to persons for private benefit, including miscellaneous City services. The services to be addressed are funded by those persons receiving a private benefit. - [The Commission on State Mandates](https://www.nbsgov.com/featured/commission-state-mandates/) - A recent analysis by the Commission on State Mandates to deny a test claim brought by a group of water agencies threatens the eligibility of many special districts and other local government agencies. - [SFD Administration – East Bay Park District](https://www.nbsgov.com/case-study/east-bay-park-district-administration-case-study/) - NBS provides administration services for the many special assessment and special tax districts encompassed by the East Bay Regional Park District. This Park District is one of the largest of its kind in the country. To add to the complexity, it also has some of the largest parcel count special assessment and special tax districts - [The Pending Storm in Meeting and Funding NPDES Requirements](https://www.nbsgov.com/featured/the-pending-storm/) - With California’s continuing drought, there is heightened interest in the use of recycled water. For decades, California has developed “purple pipe” and some dual pipe systems to use treated wastewater for parks and fields, and in some cases, residential landscaping. - [Colorado’s Marijuana Tax Receipts Exceed Alcohol!](https://www.nbsgov.com/featured/colorados-marijuana-tax/) - Colorado’s first year with legalized marijuana saw tax receipts of $70 million—more than collected for alcohol. Now California is moving in the same direction. - [P3/Public Private Partnerships: Worthy of consideration?](https://www.nbsgov.com/featured/p3public-private-partnerships-worthy-consideration/) - In recent times, there have been some negative headlines for a handful of Public-Private Partnerships, commonly known as “P3” projects. - [Government Update: California Water Conservation, Flood Control and Stormwater Management Act](https://www.nbsgov.com/featured/government-update-california-water-conservation-flood-control-and-stormwater-management-act/) - In December 2015, the Association of California Water Agencies, the California State Association of Counties, and the League of California Cities filed a constitutional amendment with the Attorney General’s office. - [EIFD – The New Kid in Town](https://www.nbsgov.com/featured/eifd-new-kid-town/) - The much-touted Enhanced Infrastructure Financing District is here in California, but what is it really? It is not the same IFD that was enacted a few years ago, but rather SB 628 called for the creation of essentially a new governmental entity which can finance a wide range of improvements. - [Where’s the Fire? Proposed Fire Assessment Rejected](https://www.nbsgov.com/featured/post-title-number-two/) - Property owners casting their ballots narrowly rejected a proposed fire suppression benefit assessment in the East Contra Costa Fire Protection District (ECCFPD), though only 25% of ballots mailed out were returned. - [Recycled Water News – What is DPR?](https://www.nbsgov.com/featured/post-title-number-three/) - With California’s continuing drought, there is heightened interest in the use of recycled water. For decades, California has developed “purple pipe” and some dual pipe systems to use treated wastewater for parks and fields, and in some cases, residential landscaping. - [Business Improvement District (BID) Expansion and Renewal – Yerba Buena Community Benefit District (CBD)](https://www.nbsgov.com/case-study/business-improvement-district-bid-expansion-renewal-yerba-buena-community-benefit-district-cbd/) - The Yerba Buena CBD, a property-based BID, is an integral part of San Francisco’s lively South of Market Area, known to many as SOMA. This area has gone through a dramatic transformation with significant increases in residents, hotel guests, office workers, museumgoers, diners and nightlife patrons. This is all in addition to the continued increase - [Property Related Fees 101 (Ep. 04)](https://www.nbsgov.com/insights/property-related-fees-101-ep-04/) - Property Related Fees 101 (Ep. 04) A Property Related Fee is one type of Special Financing District used by local government to fund services like water, sewer, trash, and stormwater drainage systems. Property related fees are very common. What do all property related fees have in common? - [Special Taxes 101 (Ep. 3)](https://www.nbsgov.com/insights/special-taxes-101-ep-3/) - Special Taxes 101 (Ep. 3) A Special Tax is one type of Special Financing District used by local government to fund the construction, maintenance and servicing of public improvements. Special taxes can fund many types of public improvements and services. What do special taxes have in common? Learn more in this episode of CivicMic: The - [Special Assessments 101 (Ep. 2)](https://www.nbsgov.com/insights/special-assessments-101-ep-2/) - Special Assessments 101 (Ep. 2) A Special Assessment is one type of Special Financing District used by local government to fund the construction, maintenance and servicing of public improvements. Special assessments come in many flavors; each with different procedures and the ability to fund different types of public improvements. What do special assessments have in - [Special Financing Districts - What are they? (Ep. 1)](https://www.nbsgov.com/insights/special-financing-districts-what-are-they-ep-1/) - Special Financing Districts - What are they? (Ep. 1) Special Financing Districts are used by local government to fund the construction, maintenance and servicing of public improvements. Special Financing Districts result in an additional charge being levied on the property tax bill. There are different kinds of Special Financing Districts. - [CSDA/NBS Introduction to Special District Revenues](https://www.nbsgov.com/insights/csda-nbs-introduction-to-special-district-revenues/) - Forward This introductory publication is intended for special district board members and staff, as well as interested community members andothers. It was written to engage the reader in a high-level discussion of revenues as the life blood of any special district. The focus is on the basic concepts of their importance, their rationale, and their - [Stormwater Pamphlet](https://www.nbsgov.com/insights/stormwater-pamphlet/) - VIRTUALLY EVERY COMMUNITY IN CALIFORNIA IS FACING SIGNIFICANT AND UNFUNDED NEEDS WITHIN THE SPECTRUM OF STORMWATER. The problem is no longer maintaining a permit and providing basic services to comply with the National Pollutant Discharge Elimination System (NPDES). Clouds are on the horizon, and a veritable financial storm is brewing, a storm which might engulf - [Rates, Fees and Charges Compendium](https://www.nbsgov.com/insights/rates-fees-and-charges-compendium/) - INTRODUCTION It is important for a municipality’s financing plans and resulting rate and fee strategies to be current. There are many topics critical to a utility’s successful provision of real-time, on-demand, and perpetual service to its customers. Rates must be set to achieve intergenerational equity, have well-defined and adopted fiscal policies, and meet the agency’s - [Financing Economic Development in 2016, and Beyond](https://www.nbsgov.com/featured/financingeconomic-development-2016-beyond-2/) - Economic development comes in many shapes and sizes. Depending upon the makeup of your community, it could use any one, or possibly a combination, of the following: Infill residential or mixed-use development Conference center and hotels Renovating or rebuilding a commercial zone, your downtown or "Main Street" Improved community infrastructure (roads, libraries, utilities including improved access to the - [Development Impact Fees and ADUs](https://www.nbsgov.com/featured/development-impact-fees-and-adus/) - In Spring 2019, the California Senate policy committees decided to put a pause on fee caps as proposed in Senate Bill (SB)13 and SB 4. These two bills would have capped fees on Accessory Dwelling Units (ADUs) and other types of housing. Development impact fees are calculated based on estimated and reasonable costs and development - [The Park and Rec Fiscal Toolbox: Find Funds for Fun](https://www.nbsgov.com/featured/the-park-and-rec-fiscal-toolbox-find-funds-for-fun/) - Municipal park and recreation departments and special districts in California seem always to be in dire need of funding. This is in large part due to the restrictions of Proposition 13, and often a by-product of the focus on public safety services. However, it is possible to tune up your fiscal tools and get good - [Proposition 13, Again?](https://www.nbsgov.com/featured/proposition-13-again/) - The property tax “revolt” began in California more than four decades ago, most notably with Proposition 13 which was approved by the voters in 1978. That initiative effectively rolled back property taxes to a one percent (1%) rate, and caused a large reduction in local property tax revenues. In 2020, there is a measure on - [New Year, New Rules for ADUs and DIFs](https://www.nbsgov.com/featured/new-year-new-rules-for-adus-and-difs/) - Late in 2019, the State legislature enacted a handful of new laws, with the goal of creating housing. Specifically, these changes to the State Accessory Dwelling Unit (“ADU”) and Junior Accessory Dwelling Unit (“JADU”, typically defined as 500 square feet or smaller) laws were effective January 1, 2020 – Senate Bill 13 and Assembly Bills - [What the heck is a CSA?](https://www.nbsgov.com/featured/what-the-heck-is-a-csa/) - County Service Areas (CSAs) are a somewhat-unknown yet robust form of California local government. A CSA can fund and provide a wide range of services and facilities, typically but not exclusively in unincorporated areas. The goal is to “promote the public peace, health, safety, and general welfare.” These services often include a mix of the - [Successful Fire Funding Measure](https://www.nbsgov.com/featured/successful-fire-funding-measure/) - NBS assisted the County of Marin with a $19MM annual funding measure that was one of the few successful measures in the recent March 2020 California election. The new Marin Wildfire Prevention Authority will provide needed services to nearly the entire County area. The focus will be on wildfire prevention including early detection and warnings, ## Pages - [Home](https://www.nbsgov.com/) - ❮ ❯ About us Helping communities fund tomorrow… NBS has supported hundreds of cities, counties, schools, special districts, as well as non-profit and for-profit entities with a variety of revenue and funding tools for decades. This includes, for example: Special Financing Districts (SFDs) Utility rate studies and financial planning Fee studies Cost allocation plans Fiscal - [Careers](https://www.nbsgov.com/careers/) - Join the NBS Team! NBS is a 100% employee owned public-sector consulting firm with a powerful mission to be the experts in our field to help communities flourish with innovative and practical financial, consulting, and administrative advice and support. To serve our Clients with valuable consulting and expertise, enhancing their ability to serve their communities. - [Privacy Policy](https://www.nbsgov.com/privacy-policy/) - Privacy Policy All material and information on this site is the property of the NBS Government Finance Group, DBA NBS. Unauthorized duplication is not allowed. D-FAST® is a registered trademark of NBS. For Disclosure Reports or any other information obtained via electronic methods, note that due to the potential that information exchanged by electronic media - [Our Team](https://www.nbsgov.com/about-nbs/our-team/) - Our Team People of NBS Leadership Team Stephanie Parson CEO Stephanie Parson brings decades of public finance experience to her role as President and CEO, where she leads the company’s ESOP with strategic vision and a strong commitment to developing the leaders behind its success. Her career includes the formation and administration of special financing - [Contact](https://www.nbsgov.com/contact/) - Contact NBS Corporate Offices 32605 Temecula ParkwaySuite 316Temecula, CA 92592 Toll-Free: (800) 676-7516 Facsimile: (951) 296-1998 Local: (951) 296-1997 For residents: customercare@NBSGov.com RFP information: contactnbs@NBSGov.com Contact Form Please enable JavaScript in your browser to complete this form. Name * First Last Email * Email Confirm Email Agency/Company Title Phone * Message to NBS Subscribe to the NBS - [About NBS](https://www.nbsgov.com/about-nbs/) - About NBS All public servants walk a fine line between maximizing operational revenue and maximizing the value to residents and constituents. That can be a difficult balance to strike in the best of times. When resources are low and the demand on general funds is high, it can feel impossible. That’s where we work most - [Fee Studies & Cost Allocation Plans](https://www.nbsgov.com/fee-studies-cost-allocation-plans/) - Fee Studies & Cost Allocation Plans Got fees? Are your fees up to date? Is your cost allocation plan in order? You need to get your organization’s finances in order, but you don’t know where to start. We can help analyze and identify your costs, fees, and overhead. This will provide a foundation to organize - [Public Engagement](https://www.nbsgov.com/public-engagement/) - Public Engagement Engage your community. Ongoing outreach, public engagement, and adaptive management are vital in facilitating the governance objectives of public agencies. Project Websites & Digital Engagement We create and manage dedicated project websites to serve as central hubs for information, updates, and public input. Our digital tools support ongoing engagement, making it easy for - [D-FAST® & GIS](https://www.nbsgov.com/d-fast-software/) - Online Portal ProPortal D-FAST® Software D-FAST® is NBS’ software designed specifically for the administration of Special Financing Districts (“SFDs”), including Assessment/Improvement Districts, Community Facilities Districts, Landscape Maintenance Districts, and various other types of special districts or charges. As the leading software tool for SFD administration, D-FAST includes technology and features to better support the way - [About Our Clients](https://www.nbsgov.com/about-nbs/about-our-clients/) - About Our Clients We are California-based, with a national presence. Our clients include agencies of every type and size, from the smallest special-purpose districts to the largest of full-service cities. We also support counties, state agencies, school districts, as well as non-profit and for-profit entities. Our ultimate goal is to make our clients look good in - [Special Financing Districts](https://www.nbsgov.com/special-financing-districts/) - Formation Administration Special Financing Districts Formation New sources of revenue. Inadequate revenue streams and competing demands for them make it hard for cities, counties, schools, and special districts to provide all the services and infrastructure their citizens desire. That’s where Special Financing Districts (SFDs) come in. Assessment Engineering / Assessment Engineer’s Reports We partner with - [Municipal Advisory Services & Status](https://www.nbsgov.com/municipal-advisory-services-status/) - Municipal Advisory Services and Status This is serious stuff, so please read carefully. To comply with federal laws and industry practices, NBS Government Finance Group (“NBS”) is registered with the Securities and Exchange Commission (“SEC”) and the Municipal Securities Rulemaking Board (“MSRB”) as a Municipal Advisor (MA). Only certain projects and efforts NBS undertakes are - [Fiscal & Economic Consulting](https://www.nbsgov.com/fiscal-economic-consulting/) - Fiscal & Economic Consulting Change happens.We provide options. The demands and fiscal impacts of any development, annexation or significant zoning changes can be significant. Proactive consulting and knowledgeable analyses are required for sustainability. Development Impact Fees Development Impact Fees (DIF) are a one-time fee imposed to generate funds for the new or expanded infrastructure required - [Utility Rates & Finances](https://www.nbsgov.com/utility-rates-finances/) - Utility Rates & Finances Sustainable utility finances. Are aging system assets, changing consumption levels, and regulatory requirements impacting your utility’s financial health? Are you asking, “How can we most effectively develop a sustainable financial plan and implement new rates and capacity fees to meet the needs of our utility?" Capital Planning & Infrastructure Management All - [Insights](https://www.nbsgov.com/insights/) - Count on our experts. Your agency relies on you to provide forward-thinking leadership, planning that positively impacts your community, and advice that ensures legal compliance across your organization. Make NBS your first stop for the latest in state and community legal trends, industry news, and research that will impact your decision making. Thought Leadership NBS - [Successes](https://www.nbsgov.com/successes/) - Successes Included below are some representative samples of our past successes in helping communities fund tomorrow. Learn more Learn more Learn more Learn more Learn more Learn more Learn more Learn more Learn more Learn more Learn more Learn more Learn more Learn more Learn more Learn more Learn more Learn more Learn more Learn - [Search Results](https://www.nbsgov.com/search-results/) - [searchwp_search_form engine="default" var="swpquery" button_text="Search"] [searchwp_search_results engine="default" var="swpquery" posts_per_page=4] [searchwp_search_result_link direct="true"] [searchwp_search_result_excerpt] [/searchwp_search_results] [searchwp_search_results_none] No results found, please search again. 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The PDF version of this is now available. You may also order complimentary hard copies for you and your staff by sending an email to contactnbs@nbsgov.com. - [2025 NBS Winter Newsletter](https://www.nbsgov.com/download/2025-nbs-winter-newsletter/) - [2024 NBS Summer Newsletter](https://www.nbsgov.com/download/2024-nbs-summer-newsletter/) - [2024 NBS Fall Newsletter](https://www.nbsgov.com/download/2024-fall-nbs-newsletter/) - [D-FAST® System Requirements](https://www.nbsgov.com/download/d-fast-system-requirements/) - [Special Financing Districts (SFD) Primer](https://www.nbsgov.com/download/special-financing-districts-sfd-primer/) - [2023 NBS Fall Newsletter](https://www.nbsgov.com/download/2023-nbs-fall-newsletter/) - [2023 NBS Summer Newsletter](https://www.nbsgov.com/download/2023-nbs-summer-newsletter/) - [2023 NBS Spring Newsletter](https://www.nbsgov.com/download/2023-nbs-spring-newsletter/) - [2022/2023 NBS Winter Newsletter](https://www.nbsgov.com/download/2022-2023-nbs-winter-newsletter/) - [2022 NBS Fall Newsletter](https://www.nbsgov.com/download/2022-nbs-fall-newsletter/) - [D-FAST® Overview](https://www.nbsgov.com/download/d-fastoverview/) - [D-FAST® Web Access Module Overview](https://www.nbsgov.com/download/d-fast-web-access-module/) - [D-FAST® Delinquency Management Module](https://www.nbsgov.com/download/d-fast-delinquency-management-module/) - [CSDA May-June 2022 Magazine](https://www.nbsgov.com/download/csda-may-june-2022-magazine/) - Local Ballot Measures: The Line Between Information and Campaigning By Craig Steele and Chelsea A. Straus, Richards Watson Gershon Ballot measures can be high stakes occurrences. In special districts, voters may be asked to consider whether to approve tax measures, land use, or policy issues. Even normal special district functions like considering assessments might take - [2017 NBS Fall Newsletter](https://www.nbsgov.com/download/2017-nbs-fall-newsletter/) - [2019 NBS Fall Newsletter](https://www.nbsgov.com/download/2019-nbs-fall-newsletter/) - [2020 NBS Fall Newsletter](https://www.nbsgov.com/download/2020-nbs-fall-newsletter/) - [2021 NBS Fall Newsletter](https://www.nbsgov.com/download/2021-nbs-fall-newsletter/) - [2018 NBS Spring Newsletter](https://www.nbsgov.com/download/2018-nbs-spring-newsletter/) - [2019 NBS Spring Newsletter](https://www.nbsgov.com/download/2019-nbs-spring-newsletter/) - [2020 NBS Spring Newsletter](https://www.nbsgov.com/download/2020-nbs-spring-newsletter/) - [2021 NBS Spring Newsletter](https://www.nbsgov.com/download/2021-nbs-spring-newsletter/) - [2022 NBS Spring Newsletter](https://www.nbsgov.com/download/2022-nbs-spring-newsletter/) - [2018 NBS Summer Newsletter](https://www.nbsgov.com/download/2018-nbs-summer-newsletter/) - [2019 NBS Summer Newsletter](https://www.nbsgov.com/download/2019-nbs-summer-newsletter/) - [2020 NBS Summer Newsletter](https://www.nbsgov.com/download/2020-nbs-summer-newsletter/) - [2021 NBS Summer Newsletter](https://www.nbsgov.com/download/2021-nbs-summer-newsletter/) - [2022 NBS Summer Newsletter](https://www.nbsgov.com/download/2022-nbs-summer-newsletter/) - [2019/2020 NBS Winter Newsletter](https://www.nbsgov.com/download/2019-2020-nbs-winter-newsletter/) - [2020/2021 NBS Winter Newsletter](https://www.nbsgov.com/download/2020-2021-nbs-winter-newsletter/) - [2021/2022 NBS Winter Newsletter](https://www.nbsgov.com/download/2021-2022-nbs-winter-newsletter/) ## Portfolio - [Villa in Madrid](https://www.nbsgov.com/portfolio/item/villa-in-madrid/) - Villa in Madrid “Totally focused on tools to enhance and help your content shine. We have created this theme thinking only in options helpfully for the daily needs in a creative environment like an agency” Client Richard Hunt Completion February 5th, 2017 Project type Villar, Residence Designer Samuel Samuel / Designer “Totally focused on tools - [Villa For Andy Garmar](https://www.nbsgov.com/portfolio/item/villa-for-andy-garmar/) - Villa For Andy Garmar We have created this theme thinking only in options helpfully for the daily needs in a creative environment like an agency, a small studio. Client Richard Hunt Completion February 5th, 2017 Project type Villar, Residence Designer Samuel Totally focused on tools to enhance and help your content shine. We have created - [Villa In Germany](https://www.nbsgov.com/portfolio/item/villa-in-germany/) - Villa In Germany We have created this theme thinking only in options helpfully for the daily needs in a creative environment like an agency, a small studio. Client Richard Hunt Completion February 5th, 2017 Project type Villar, Residence Designer Samuel Totally focused on tools to enhance and help your content shine. We have created this - [Architecture Of Bario Lodge](https://www.nbsgov.com/portfolio/item/architecture-of-bario-lodge/) - Architecture Of Bario Lodge “Totally focused on tools to enhance and help your content shine. We have created this theme thinking only in options helpfully for the daily needs in a creative environment like an agency” Client Richard Hunt Completion February 5th, 2017 Project type Villar, Residence Designer Samuel Samuel / Designer “Totally focused on - [House Near Boston](https://www.nbsgov.com/portfolio/item/house-near-boston/) - House Near Boston “Totally focused on tools to enhance and help your content shine. We have created this theme thinking only in options helpfully for the daily needs in a creative environment like an agency” Client Richard Hunt Completion February 5th, 2017 Project type Villar, Residence Designer Samuel Samuel / Designer “Totally focused on tools - [Villa On The River](https://www.nbsgov.com/portfolio/item/villa-on-the-river/) - Villa On The River Client Richard Hunt Completion February 5th, 2017 Project type Villar, Residence Designer Samuel Totally focused on tools to enhance and help your content shine. We have created this theme thinking only in options helpfully for the daily needs in a creative environment like an agency, a small studio. We have created - [Villa In London](https://www.nbsgov.com/portfolio/item/villa-in-london/) - Villa In London “Totally focused on tools to enhance and help your content shine. We have created this theme thinking only in options helpfully for the daily needs in a creative environment like an agency” Client Richard Hunt Completion February 5th, 2017 Project type Villar, Residence Designer Samuel Samuel / Designer “Totally focused on tools - [Spain Working Building](https://www.nbsgov.com/portfolio/item/spain-working-building/) - Villa near Moscow Client Richard Hunt Completion February 5th, 2017 Project type Villar, Residence Designer Samuel Totally focused on tools to enhance and help your content shine. We have created this theme thinking only in options helpfully for the daily needs in a creative environment like an agency, a small studio. We have created this ## Theme Templates - [Normal Header](https://www.nbsgov.com/hf_templates/header-1/) - Menu Search for:Search Button - [Normal Footer](https://www.nbsgov.com/hf_templates/footer-1/) - Subscribe to Newsletter × Subscribe to our Newsletter First Name * Last Name * Email Address * Confirm Email Address * Agency/Company * Title * By subscribing, you agree that NBS may use your information to send updates and related communications. See our Privacy Policy for more information. Subscribe to Newsletter Corporate Office 32605 Temecula ## Parallax Templates - [Slide #3](https://www.nbsgov.com/pl_templates/slide-3/) - Featured works Spain Interior Projects for many large domestic and foreign corporations, enterprises in many elds such as nance, banking, F&B, education, communication. SEE PROJECT May 2020 Branding Featured works Interior in Moscow Projects for many large domestic and foreign corporations, enterprises in many elds such as nance, banking, F&B, education, communication. SEE PROJECT Jan - [Slide #4](https://www.nbsgov.com/pl_templates/slide-4/) - Testimonials Paul Designer in Paul.com Projects for many large domestic and foreign corporations, enterprises in many elds such as nance, banking, F&B, education, communication. Robert Founder in Apple inc. Founded in 2007, Sparch is specializing in providing innovative services such as website design, brand identity and marketing Robert Founder in Apple inc. Founded in 2007, - [Slide #5](https://www.nbsgov.com/pl_templates/slide-5/) - Best team Samuel / Designer Projects for many large domestic and foreign corporations, enterprises in many elds such as nance, banking, F&B, education, communication. Best team Jonny / architect Projects for many large domestic and foreign corporations, enterprises in many elds such as nance, banking, F&B, education, communication. Best team Amanda / Designer Projects for - [Slide #7](https://www.nbsgov.com/pl_templates/slide-7/) - Contact You'll called for yielding male, so lights Stars abundantly, is their. 69 Queen St, Melbourne Australia (+706) 898-0751 Larson@mail.com Let's grab a coffee and jump on conversation chat with us. [contact-form-7 id="1056"] - [Slide #6](https://www.nbsgov.com/pl_templates/slide-6/) - Latest news View all news Learn more Learn more Learn more - [Slide #2](https://www.nbsgov.com/pl_templates/slide-2/) - 6+ years experience working We using top leading design Architecture Founded in 2007, Sparch is specializing in providing innovative services such as websitFounded in 2007 Learn more Interior Evening. Grass whales man isn't. Midst cattle form. Saw life winged a he behold isn't. Together can't Whose dominion after. Learn more Landscape Man moveth second creepeth - [Slide #1](https://www.nbsgov.com/pl_templates/slide-1/) - Welcome to Larson Larson Interior Studio ## WP Testimonials Pro - [Property Owner, City of Oxnard*](https://www.nbsgov.com/testimonial/property-owner-city-of-oxnard/) - We greatly appreciate your follow up, follow through and commitment to our community! We all desire to live well and thrive for the good of the whole city! - [Deputy Treasurer at City of Folsom*](https://www.nbsgov.com/testimonial/deputy-treasurer-at-city-of-folsom/) - Quality is paramount in the services NBS provides, and we have faith in your professional abilities, accuracy, timelines and overall integrity. - [Property Tax Specialist at County of Napa*](https://www.nbsgov.com/testimonial/property-tax-specialist-at-county-of-napa/) - NBS really knows about special assessments. Reliable information. Good people to work with. We very much appreciate the prompt response to questions, requests for information, understanding of a code section, etc. - [Library District Director at Altadena Library District*](https://www.nbsgov.com/testimonial/library-district-director-at-altadena-library-district/) - Thank you so much for all of your guidance, advice and support this year. We definitely wouldn't have been able to accomplish this amazing feat without your experience and knowledge! - [Accountant Auditor at County of Madera*](https://www.nbsgov.com/testimonial/accountant-auditor-at-county-of-madera/) - I have to say, you are the most helpful person I have had the pleasure of working with. You are a rare species... You have no idea how much you have helped. - [President-of-the-Board at Los Carneros Water District*](https://www.nbsgov.com/testimonial/president-of-the-board-at-los-carneros-water-district/) - Throughout project development, NBS provided huge input and guidance. While I have gone through Prop 218 rate increases in the past, I had never done an assessment. You helped us through those unknown waters. I really appreciated your guidance and patience. - [Finance Director at City of Winter Springs, FL*](https://www.nbsgov.com/testimonial/finance-director-at-city-of-winter-springs-fl/) - It's been great to leave all the details at the doorstep of NBS and know that their comprehensive and competent approach will result in a well-vetted deliverable. - [Collection System Superintendent at City of Palmdale*](https://www.nbsgov.com/testimonial/collection-system-superintendent-at-city-of-palmdale/) - I'm confident the city has made the correct choice with NBS moving forward. I have to add, the level of service we have received from the NBS team in just the last several months has completely outclassed the service I had previously experienced in this position. - [Assistant County Administrator at County of Sonoma*](https://www.nbsgov.com/testimonial/assistant-county-administrator-at-county-of-sonoma/) - You're truly a dedicated municipal policy geek and we are grateful for it. Thanks for the extra time you invested. - [Eastern Municipal Water District](https://www.nbsgov.com/testimonial/eastern-municipal-water-district/) - [Board Member at East Bay Regional Park District](https://www.nbsgov.com/testimonial/board-member-at-east-bay-regional-park-district/) - The Park District continues to be stewards of open space and natural places in Alameda and Contra Costa Counties. We promote wellness and health by providing “nature nearby.” To continue our efforts in acquiring more land and developing new parks, we depend on the creativity and financial expertise of NBS to help us move in - [City of Manhattan, KS - DFAST](https://www.nbsgov.com/testimonial/city-of-manhattan-ks-dfast/) - "Thanks so much for the software and services you provide, and the ongoing improvements to the software. You are in a league of your own." - [CITY OF SAN CARLOS - CAP & user fee](https://www.nbsgov.com/testimonial/city-of-san-carlos-cap-user-fee/) - “[Nicole Kissam and Greta Davis] made a strong presentation at our City Council meeting, and they were able to answer pointed questions from the Council; Their answers were succinct and to the point. In particular, Nicole Kissam provided an excellent level of subject matter expertise and project management overall. In addition, NBS has provided other - [Sacramento Metropolitan Fire District - Full OMB A-87 Cost Allocation Plan](https://www.nbsgov.com/testimonial/sacramento-metropolitan-fire-district-full-omb-a-87-cost-allocation-plan/) - "The overhaul of the Fire Facilities Fee was long overdue and long in the making, but the end result was well worth the effort. The Chief and the Board were very impressed with the work and very pleased with how the public hearing went; and the Board was still singing your praises at the conclusion - [Folsom, SFD Formation and Annual Admin](https://www.nbsgov.com/testimonial/folsom-sfd-formation-and-annual-admin/) - “Quality is paramount in the services NBS provides, and we have faith in your professional abilities, accuracy, timelines and overall integrity.” - [Nevada Irrigation - CFD Formation and Admin](https://www.nbsgov.com/testimonial/nevada-irrigation-cfd-formation-and-admin/) - “This project came together after several years of collaboration between NBS, NID staff and the local residents. NBS provided the financing solution that met the local needs and resulted in overwhelming community support.” - [City of Palmdale - CFD Formation and Admin](https://www.nbsgov.com/testimonial/city-of-palmdale-cfd-formation-and-admin/) - “ NBS has done an exemplary job in handling much of our City's complex district work, allowing our staff to concentrate on their own essential tasks. Their analysts are extremely knowledgeable, quick to respond, and are a pleasure to work with." - [City of Rancho Cucamonga - CFD formation and tax rates](https://www.nbsgov.com/testimonial/city-of-rancho-cucamonga-cfd-formation-and-tax-rates/) - “The staff at NBS are true professionals and experts in their field. They treated us with respect and patience as they guided us through the process ensuring that we understood their recommendations and the reasons behind everything that they did; not withstanding their combined years of expertise in the field of special districts but taking - [City of Vacaville - CFD formation and admin](https://www.nbsgov.com/testimonial/city-of-vacaville-cfd-formation-and-admin/) - "In my opinion what distinguishes NBS is the quality of the staff that you have been able to recruit and retain during the past 15 years. The work product has always been professional and staff has always been a pleasure to work with since the firm began." - [El Dorado Irrigation District - utility rate study](https://www.nbsgov.com/testimonial/el-dorado-irrigation-district-utility-rate-study/) - “You have done a great job on this project, especially with the challenges we faced. I would be happy to serve as a client reference whenever needed in the future. Please have any of your prospective clients call me.” - [City of Long Beach - PBID MANAGEMENT](https://www.nbsgov.com/testimonial/city-of-long-beach-pbid-management/) - "Your innovative approach to solving many complex issues over the last five years has assured that both the City and its property owners are receiving the highest level of experience, expertise, and service." - [Fort Bragg - water, watewater, storm drain rate study](https://www.nbsgov.com/testimonial/fort-bragg-water-watewater-storm-drain-rate-study/) - “Yours was the third utility rate study that I have been involved with…it was by far the most intelligible process and work product. You have an extraordinary ability to translate the complicated mechanisms involved in creating a financial plan and rate model into easily.” - [Lake County Office of Special Districts - sewer rate and connection fee study](https://www.nbsgov.com/testimonial/lake-county-office-of-special-districts-sewer-rate-and-connection-fee-study/) - “Throughout all these efforts, Mr. Clumpner was professional, friendly, and helpful. He answered highly technical questions in a straight forward manner that was easily understood by nearly everyone. His communication skills are impressive.” - [Sussex County - water and sewer rate Connection fee study](https://www.nbsgov.com/testimonial/sussex-county-water-and-sewer-rate-connection-fee-study/) - “I think that the quality and responsiveness of the consulting service by NBS has been outstanding. It has been a pleasure working with Kim and Greg these past several months…a totally positive experience. Kim and Greg have gone the extra mile to make the study the best it can be.” - [City of Kerman - water and sewer COS rate service](https://www.nbsgov.com/testimonial/city-of-kerman-water-and-sewer-cos-rate-service/) - “In short, the City of Kerman is very happy that we selected (Greg) to provide our rates study, and we look forward to working with Greg as we find the need to adjust our rates in the future.” - [City of San Francisco - BID formation](https://www.nbsgov.com/testimonial/city-of-san-francisco-bid-formation/) - "I applaud the successful efforts of the property owners, business owners and residents who have come together to expand the size and services of the Union Square Business Improvement District. I know the services of the expanded and renewed BID will benefit the district tremendously over the next decade, increasing its magnificence as the central - [City of Palmdale - SFD Admin](https://www.nbsgov.com/testimonial/city-of-palmdale-sfd-admin/) - "NBS has gone beyond the call of duty in dealing with the issues we have faced as a City…I highly recommend NBS for this type of project and related work." - [Director from San Diego Unified School District](https://www.nbsgov.com/testimonial/director-from-san-diego-unified-school-district/) - I’m writing to thank you for the quality of service provided by your company. We sincerely appreciate your efficient, gracious customer service, the level of detail and accountability you have demonstrated on our project, and the way you conduct business as a whole…Due in no small part to your expertise and preparation, our board item - [NBS Employee](https://www.nbsgov.com/testimonial/nbs-employee/) - Benefits of working at NBS include that it’s employee-owned, great 401(k) match, fun and relaxed office environment, very employee focused, good growth opportunities, big focus on integrity and company stability. - [Assistant General Manager at Ross Valley Sanitary District](https://www.nbsgov.com/testimonial/assistant-general-manager-at-ross-valley-sanitary-district/) - You are always so helpful with questions from staff or any of our customers. Your response time is super quick and your answers are comprehensive and comprehensible! - [Public Works Director at City of Redding](https://www.nbsgov.com/testimonial/public-works-director-at-city-of-redding/) - The City has been extremely happy with the rate and fee update support you and your staff have provided in the last few years. The NBS strengths have been your technical understanding and tools in developing rate and fee alternatives, your commitment and ability to adapt to our local environment and related community expectations, and - [Director of Public Works and Water at City of Victorville](https://www.nbsgov.com/testimonial/director-of-public-works-and-water-at-city-of-victorville/) - As a testimony to the great relationship we have had with NBS in performing our rate studies, we certainly appreciate your patience, persistence, thoroughness, and ability to adapt on the fly! Our final product and recommended actions turned out very well. - [City Manager at City of Wildomar](https://www.nbsgov.com/testimonial/city-manager-at-city-of-wildomar/) - Congratulations to everyone. You all did Herculean efforts in these past few months to seriously re-vamp, update and prepare a lasting document. I am pleased and proud of all your efforts. - [Chief Management Analyst at Los Angeles City Planning](https://www.nbsgov.com/testimonial/chief-management-analyst-at-los-angeles-city-planning/) - You took the time to dive into the more technical and detailed aspects of a very unique subject area, kept the project moving, and were in constant communication with us as the client. Would love to work with you again on any project. - [Senior Management Analyst, City of Pomona](https://www.nbsgov.com/testimonial/senior-management-analyst-city-of-pomona/) - You went above and beyond as a consultant with assisting the City through a difficult Proposition 218 process. You were always available to provide valuable insight, analysis, and technical information to the City and at Community meetings, whenever and wherever called upon. We greatly appreciate the level of expertise NBS provided. - [Finance and Administrative Services Director at City of Saratoga](https://www.nbsgov.com/testimonial/finance-and-administrative-services-director-at-city-of-saratoga/) - You are such a great comrade-in-arms for every aspect of work we had. You are so knowledgeable, patient, and calm. I truly enjoyed working with you more than any other consultant in my entire career. If you need a reference for anything, I'm happy to give you a stellar one. - [General Manager at Valley-Wide Recreation and Park District](https://www.nbsgov.com/testimonial/general-manager-at-valley-wide-recreation-and-park-district/) - In the world of government financing, there is no better partner for us than NBS. They prepare you for the coming challenges and are always one step ahead. - [Undisclosed NBS Employee Testimonial 01](https://www.nbsgov.com/testimonial/7511/) - Benefits of working at NBS included the it's employee-owned, great 401(k) match, fun and relaxed office environment, very employee focused, good growth opportunities, big focus on integrity and company stability. - [Clovis Fire Department - Fee Schedule](https://www.nbsgov.com/testimonial/clovis-fire-department-fee-schedule/) - "...Thank you for the time you spent to ensure what we took forward accurately represented our costs and captured businesses practices that we might have overlooked. Your feedback was invaluable as we made adjustments to balance our need for 100% reimbursement vs. the impact that might have on our stakeholders." - [Town of Ross - Fee Schedule](https://www.nbsgov.com/testimonial/town-of-ross-fee-schedule/) - “We are in a very good position to move forward with our new fee schedule. Thank you for your diligence, perseverance, and patience. It is wonderful to have the fees adopted and moving forward.” - [Desert Water - Comprehensive Water Agency Study](https://www.nbsgov.com/testimonial/desert-water-comprehensive-water-agency-study/) - The recently completed Rate Study that you prepared in January 2014 addressed the needs and concerns that we were encountering. Your expertise, professionalism, insight and thoroughness places you and NBS in the highest regard with the Board of Directors and Management staff of the Desert Water Agency." - [Chula Vista - SFD Annual Admin](https://www.nbsgov.com/testimonial/chula-vista-sfd-annual-admin/) - “Thanks to your team of consummate professionals, my work is made dramatically easier. And in today’s stressful environment, it gives me great peace of mind to know that I can completely rely on NBS to get things done right and on-time.” - [City of Winters - Water and Sewer Rate Studies](https://www.nbsgov.com/testimonial/city-of-winters-water-and-sewer-rate-studies/) - “Greg worked closely with the City of Winters team responsible for the project, and was responsive and professional in all ways. The information Greg presented to the City Council was thorough and informative, and there was little public discussion or opposition to the rates recommended.” ## Categories - [Featured](https://www.nbsgov.com/category/featured/) - [Case Study](https://www.nbsgov.com/category/case-study/) - [SFD Formation](https://www.nbsgov.com/category/case-study/sfd-formation/) - [SFD Administration](https://www.nbsgov.com/category/case-study/sfd-administration/) - [Cost Allocation Plans](https://www.nbsgov.com/category/case-study/cost-allocation/) - [Research Article](https://www.nbsgov.com/category/research/) - [Utility Rate Studies](https://www.nbsgov.com/category/case-study/utility-rate/) - [Press Release](https://www.nbsgov.com/category/press/) - [BID Expansion](https://www.nbsgov.com/category/case-study/bid-expansion/) - [Insights](https://www.nbsgov.com/category/insights/) - [Videos](https://www.nbsgov.com/category/insights/videos/) - [Podcasts](https://www.nbsgov.com/category/insights/podcasts/) - 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[park](https://www.nbsgov.com/tag/park/) - [recreation](https://www.nbsgov.com/tag/recreation/) - [valley-wide](https://www.nbsgov.com/tag/valley-wide/) - [compliance](https://www.nbsgov.com/tag/compliance/) - [oxnard](https://www.nbsgov.com/tag/oxnard/) - [Prop 218](https://www.nbsgov.com/tag/prop-218/) - [proposition](https://www.nbsgov.com/tag/proposition/) - [culver city](https://www.nbsgov.com/tag/culver-city/) - [special tax](https://www.nbsgov.com/tag/special-tax/) - [special tax creation](https://www.nbsgov.com/tag/special-tax-creation/) - [storm drain](https://www.nbsgov.com/tag/storm-drain/) - [additional tax revenues](https://www.nbsgov.com/tag/additional-tax-revenues/) - [FIA](https://www.nbsgov.com/tag/fia/) - [fiscal impact analysis](https://www.nbsgov.com/tag/fiscal-impact-analysis/) - [funding tools](https://www.nbsgov.com/tag/funding-tools/) - [municipal agencies](https://www.nbsgov.com/tag/municipal-agencies/) - [public agencies](https://www.nbsgov.com/tag/public-agencies/) - 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[Development Impact Fees](https://www.nbsgov.com/tag/development-impact-fees/) - [DIFs](https://www.nbsgov.com/tag/difs/) - [Senate Bill 13](https://www.nbsgov.com/tag/senate-bill-13/) - [state legislature](https://www.nbsgov.com/tag/state-legislature/) - [Challenges of Funding Services](https://www.nbsgov.com/tag/challenges-of-funding-services/) - [Homeless Problems](https://www.nbsgov.com/tag/homeless-problems/) - [Groundwater Sustainability Agencies](https://www.nbsgov.com/tag/groundwater-sustainability-agencies/) - [Groundwater Sustainability Plan](https://www.nbsgov.com/tag/groundwater-sustainability-plan/) - [GSA](https://www.nbsgov.com/tag/gsa/) - [benefits of starting early](https://www.nbsgov.com/tag/benefits-of-starting-early/) - [community outreach](https://www.nbsgov.com/tag/community-outreach/) - [Public engagement](https://www.nbsgov.com/tag/public-engagement/) - [timeline](https://www.nbsgov.com/tag/timeline/) - [Marin Wildfire Prevention Authority](https://www.nbsgov.com/tag/marin-wildfire-prevention-authority/) - [Parcel Tax](https://www.nbsgov.com/tag/parcel-tax/) - [Fund infrastructure](https://www.nbsgov.com/tag/fund-infrastructure/) - [Fund public facilities](https://www.nbsgov.com/tag/fund-public-facilities/) - [Parcel Taxes](https://www.nbsgov.com/tag/parcel-taxes/) - [Religious Organizations](https://www.nbsgov.com/tag/religious-organizations/) - [Assembly Bill 345](https://www.nbsgov.com/tag/assembly-bill-345/) - [Parcel Changes](https://www.nbsgov.com/tag/parcel-changes/) - [Senate Bill 9](https://www.nbsgov.com/tag/senate-bill-9/) - [BIDs](https://www.nbsgov.com/tag/bids/) - [Business Improvement Districts](https://www.nbsgov.com/tag/business-improvement-districts/) - [East Bay Regional Park District](https://www.nbsgov.com/tag/east-bay-regional-park-district/) - [Water Storage and Supply](https://www.nbsgov.com/tag/water-storage-and-supply/) - [water infrastructure](https://www.nbsgov.com/tag/water-infrastructure/) - [Property Tax](https://www.nbsgov.com/tag/property-tax/) - [Revenue Stream](https://www.nbsgov.com/tag/revenue-stream/) - [Teeter Plan](https://www.nbsgov.com/tag/teeter-plan/) - [Municipal CEO](https://www.nbsgov.com/tag/municipal-ceo/) - [municipal management](https://www.nbsgov.com/tag/municipal-management/) - [City Manager](https://www.nbsgov.com/tag/city-manager/) - [Financial Forecasting](https://www.nbsgov.com/tag/financial-forecasting/) - [Municipal Budgeting](https://www.nbsgov.com/tag/municipal-budgeting/) - [Budget Forecasting Tool](https://www.nbsgov.com/tag/budget-forecasting-tool/) - [Agency Decision Making](https://www.nbsgov.com/tag/agency-decision-making/) - [CBRT Initiative](https://www.nbsgov.com/tag/cbrt-initiative/) - [California Business Roundtable](https://www.nbsgov.com/tag/california-business-roundtable/) - [CSMFO Board](https://www.nbsgov.com/tag/csmfo-board/) - [League of California Cities](https://www.nbsgov.com/tag/league-of-california-cities/) - [Arbitrage Rebate](https://www.nbsgov.com/tag/arbitrage-rebate/) - [Medicare Ground Ambulance Data Collection System Reporting](https://www.nbsgov.com/tag/medicare-ground-ambulance-data-collection-system-reporting/) - [ArcGIS Dashboards](https://www.nbsgov.com/tag/arcgis-dashboards/) - [Visually enhance data](https://www.nbsgov.com/tag/visually-enhance-data/) - [OMB Grants Guidance Update](https://www.nbsgov.com/tag/omb-grants-guidance-update/) - [Federal Grants](https://www.nbsgov.com/tag/federal-grants/) - [CivicMic](https://www.nbsgov.com/tag/civicmic/) - [Collaborative Governance](https://www.nbsgov.com/tag/collaborative-governance/) - [Community Engagement](https://www.nbsgov.com/tag/community-engagement/) - [Outreach](https://www.nbsgov.com/tag/outreach/) - [Adaptive Management](https://www.nbsgov.com/tag/adaptive-management/) - [Fiscal Year Planning](https://www.nbsgov.com/tag/fiscal-year-planning/) - [SFD Budget Forecasting](https://www.nbsgov.com/tag/sfd-budget-forecasting/) - [Cost Estimation](https://www.nbsgov.com/tag/cost-estimation/) - [GIS](https://www.nbsgov.com/tag/gis/) - [SFD Formation Services](https://www.nbsgov.com/tag/sfd-formation-services/) - [Annual District Administration Services](https://www.nbsgov.com/tag/annual-district-administration-services/) - [Property-Related Fee Updates](https://www.nbsgov.com/tag/property-related-fee-updates/) - [SB 1072](https://www.nbsgov.com/tag/sb-1072/) - [AB 1827](https://www.nbsgov.com/tag/ab-1827/) - [AB 2257](https://www.nbsgov.com/tag/ab-2257/) - [New Executive Team](https://www.nbsgov.com/tag/new-executive-team/) - [Local news coverage is down](https://www.nbsgov.com/tag/local-news-coverage-is-down/) - [Ground Ambulance Data Collection System Reporting Requirement](https://www.nbsgov.com/tag/ground-ambulance-data-collection-system-reporting-requirement/) - [GADCS survey](https://www.nbsgov.com/tag/gadcs-survey/) - [Ground Emergency Medical Transportation](https://www.nbsgov.com/tag/ground-emergency-medical-transportation/) - [Cost reporting](https://www.nbsgov.com/tag/cost-reporting/) - [Ocean Avenue Community Benefit District](https://www.nbsgov.com/tag/ocean-avenue-community-benefit-district/) - [Renewal](https://www.nbsgov.com/tag/renewal/) - [Development Impact Fee Reporting](https://www.nbsgov.com/tag/development-impact-fee-reporting/) - [Annual and Five-Year DIF Reporting Requirements](https://www.nbsgov.com/tag/annual-and-five-year-dif-reporting-requirements/) - [Tax War Battle](https://www.nbsgov.com/tag/tax-war-battle/) - [Howard Jarvis Taxpayers Association](https://www.nbsgov.com/tag/howard-jarvis-taxpayers-association/) - [2025 HJTA Initiatives](https://www.nbsgov.com/tag/2025-hjta-initiatives/) - [AB 339](https://www.nbsgov.com/tag/ab-339/) - [Community Impact](https://www.nbsgov.com/tag/community-impact/) - [Altadena Library District](https://www.nbsgov.com/tag/altadena-library-district/) - [Eaton Fire](https://www.nbsgov.com/tag/eaton-fire/) - [Local Government Rates and Fees](https://www.nbsgov.com/tag/local-government-rates-and-fees/) - [SFBRA](https://www.nbsgov.com/tag/sfbra/) - [San Francisco Bay](https://www.nbsgov.com/tag/san-francisco-bay/) - [Coastal Conservation](https://www.nbsgov.com/tag/coastal-conservation/) - [GEMT Audits](https://www.nbsgov.com/tag/gemt-audits/) - [City Managers Conference](https://www.nbsgov.com/tag/city-managers-conference/) - [CSDA](https://www.nbsgov.com/tag/csda/) - [Special Districts Legislative Days](https://www.nbsgov.com/tag/special-districts-legislative-days/) - [Annual Conference](https://www.nbsgov.com/tag/annual-conference/) - [APA Annual Conference](https://www.nbsgov.com/tag/apa-annual-conference/) - [CSMFO Annual Conference](https://www.nbsgov.com/tag/csmfo-annual-conference/) - [Castro Valley Sanitary District](https://www.nbsgov.com/tag/castro-valley-sanitary-district/) - [CVSan](https://www.nbsgov.com/tag/cvsan/) - [Government Finance Professionals Week](https://www.nbsgov.com/tag/government-finance-professionals-week/) - [Dean Wetter](https://www.nbsgov.com/tag/dean-wetter/) - [Valley-Wide Recreation and Park District](https://www.nbsgov.com/tag/valley-wide-recreation-and-park-district/) - [Corner office](https://www.nbsgov.com/tag/corner-office/) - [Planning](https://www.nbsgov.com/tag/planning/) - [Navigating progress and pivots](https://www.nbsgov.com/tag/navigating-progress-and-pivots/) - [Public Agency Protections](https://www.nbsgov.com/tag/public-agency-protections/) - [Water & Wastewater Rates and Special Assessments](https://www.nbsgov.com/tag/water-wastewater-rates-and-special-assessments/) - [Thirty Year Anniversary](https://www.nbsgov.com/tag/thirty-year-anniversary/) - [NBS Government Finance Group](https://www.nbsgov.com/tag/nbs-government-finance-group/) - [Helping Communities Fund Tomorrow](https://www.nbsgov.com/tag/helping-communities-fund-tomorrow/) - [Jordan Taylor Annual Memorial BBQ](https://www.nbsgov.com/tag/jordan-taylor-annual-memorial-bbq/) - [Jordan Taylor](https://www.nbsgov.com/tag/jordan-taylor/) - [REINS Therapeutic Horsemanship Program](https://www.nbsgov.com/tag/reins-therapeutic-horsemanship-program/) - [events](https://www.nbsgov.com/tag/events/) - [Resilence](https://www.nbsgov.com/tag/resilence/) - [Turn challenge into progress](https://www.nbsgov.com/tag/turn-challenge-into-progress/) - [New fiscal year](https://www.nbsgov.com/tag/new-fiscal-year/) - [Proposition 13](https://www.nbsgov.com/tag/proposition-13/) - [ACA13](https://www.nbsgov.com/tag/aca13/) - [Proposition 43](https://www.nbsgov.com/tag/proposition-43/) - [November ballot](https://www.nbsgov.com/tag/november-ballot/) - [Anne Roman](https://www.nbsgov.com/tag/anne-roman/) - [Joshua Basin Water District](https://www.nbsgov.com/tag/joshua-basin-water-district/) - [Water Conservation](https://www.nbsgov.com/tag/water-conservation/) - [Impact Fee Program](https://www.nbsgov.com/tag/impact-fee-program/) - [Strengthening Nexus Studies](https://www.nbsgov.com/tag/strengthening-nexus-studies/) - [Sheetz v. County of El Dorado](https://www.nbsgov.com/tag/sheetz-v-county-of-el-dorado/) - [Parcel Audits](https://www.nbsgov.com/tag/parcel-audits/) - [Special Financing Districts](https://www.nbsgov.com/tag/special-financing-districts/) - [30th Anniversary](https://www.nbsgov.com/tag/30th-anniversary/) ## Categories - [D-FAST®](https://www.nbsgov.com/downloads/dfast/) - [Newsletters](https://www.nbsgov.com/downloads/newsletters/) - [Publications](https://www.nbsgov.com/downloads/publications/) - [Magazines](https://www.nbsgov.com/downloads/magazines/) - [California Special Districts](https://www.nbsgov.com/downloads/california-special-districts/) ## Portfolio Categories - [Building](https://www.nbsgov.com/portfolio/category/building/) - [Interior](https://www.nbsgov.com/portfolio/category/interior/) - [NBS Publications](https://www.nbsgov.com/portfolio/category/nbs-publications/) - [Videos](https://www.nbsgov.com/portfolio/category/videos/) - [Podcasts](https://www.nbsgov.com/portfolio/category/podcasts/) ## Category - [Client](https://www.nbsgov.com/testimonial-category/client/) - [Workshop](https://www.nbsgov.com/testimonial-category/workshop/) - [Logo](https://www.nbsgov.com/testimonial-category/logo/)