KMA has extensive experience in preparing financing plans for public improvements and unmatched experience in preparing IFD financing plans.  KMA  prepared the financing plans for the following formed districts: City of West Sacramento EIFD No. 1; San Diego's Otay Mesa EIFD, Treasuer Island IRFD, Historic Core Pier 70 EWIFD, Rincon Hill IFD; and Legoland IFD.  The cities of West Sacramento and San Diego adopted the first two EIFDs in the State.

IFDs are a property tax increment financing tool to fund public facilities and eligible projects of community significance.  While not as robust as Redevelopment, IFDs can be an important funding source for a broad range of improvements, including: public infrastructure, affordable housing, industrial buildings, transit and sustainable community projects, districts, and other needed facilities.  

Enhanced Infrastructure Finance Districts (EIFDs) and Infrastructure and Revitalization Financing Districts (IRFDs) are recent new variants of the base IFD legislation.  And, an amendment to the EIFD legislation (AB 313) recently passed the California Legislature.   The available IFD structures vary with respect to governance, voter-approval requirements, and length of term.  Given the differences between the alternative structures, selecting the structure that is most advantageous to each specific situation is a consideration

KMA is currently assisting cities and counties evaluate the revenue-generating capacity of IFDs, select the most appropriate type of IFD, and prepare Infrastructure Financing Plans for jurisdictions throughout the State: 

• City of San Diego 
• City of San Francisco Mission Rock
• Placer County
• City of Indio
• City of Sacramento