Page 195 - Littleton, CO Comprehensive Plan
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Fiscal Impact Analysis
The City of Littleton, CO
FIGURE 3: CUMULATIVE NET FISCAL IMPACT RESULTS
Further Detail on Operating and Capital Results
Analyzing operating and capital results separately for all scenarios reveals net surpluses on the
operating side and net deficits for capital. Cumulative revenues and expenditures for operating and
capital are shown below in Figure 4. The primary sources of capital revenue are from the City’s
Building Use Tax and Impact Fees. The Arapahoe Open Space Tax and the Highway Users Tax also
contribute to capital revenues, but under the growth scenarios utilized in this analysis, these
dedicated revenue streams produce significantly less revenue than Building Use Taxes and Impact
Fees, which are directly generated by new development.
As shown in Figure 4, the projected revenues for capital needs are insufficient to cover the projected
level of infrastructure needs.
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