KMA has extensive experience in preparing financing plans for public improvements and unmatched experience in preparing Infrastructure Financing Districts (IFD) financing plans.  KMA  prepared the financing plans for the following formed districts: County of Sacramento Metro Air Park EIFD, City of San Francisco Mission Rock, City of West Sacramento EIFD No. 1; City of San Diego Otay Mesa EIFD, Mission Rock WIFD, Treasure Island IRFD, Historic Core Pier 70 EWIFD, Rincon Hill IFD; and Legoland IFD.  

IFDs are a property tax increment financing tool to fund public facilities and eligible projects of community significance. IFDs can be an important funding source for a broad range of improvements, including: public infrastructure, affordable housing, transit and sustainable community projects, industrial buildings, and other needed facilities.  

Enhanced Infrastructure Finance Districts (EIFDs) and Infrastructure and Revitalization Financing Districts (IRFDs) are recent variants of the base IFD legislation.  The IFD variants have differences with respect to governance, voter-approval requirements, and length of term.  The most advantageous type of IFD can vary depending on the specific circumstances.

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

• Alameda County
• City of Oceanside

KMA assisted the City and County of San Francisco in what might be the first ever issuance of tax allocation bonds by an IFD. KMA prepared the Fiscal Consultant Report for inclusion in the official statement for the bond issue.