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City of Pleasanton <br />2025 Water Rate Study <br /> <br />Water Resources Economics <br />31 <br />2.4 DEBT SERVICE <br />EXISTING AND PROPOSED DEBT SERVICE <br />Table 2-15 shows the City’s existing annual debt service for the study period. The City has existing debt <br />service payments on two outstanding issues (Lines 1-2), totaling approximately $1.5 to $1.6 million each <br />year. <br /> <br />Table 2-15: Existing Debt Service <br />Line Existing Debt Service FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 <br />1 2016 Recycled Water Project Loan $434,895 $434,895 $434,895 $434,895 $434,895 <br />2 2024 Water Revenue Bond $1,112,594 $1,113,750 $1,115,250 $1,116,000 $1,116,000 <br />3 Total $1,547,489 $1,548,645 $1,550,145 $1,550,895 $1,550,895 <br /> <br />Table 2-16 shows the proposed annual debt service based on the proposed financial plan scenario. The <br />proposed financial plan scenario includes three new debt issuances in FY 2026 through FY 2028 (Line 7) <br />assuming a 6% interest rate, 30-year term, and 2% issuance cost each year (Lines 1-4). This results in <br />approximately $8.1 million of additional annual debt service payments over the study period and an <br />additional $35 million of debt proceeds to fund CIP. The study assumes that the City will capitalize the <br />issuance costs, which means that the debt issuance will be higher than the debt proceeds used to fund <br />CIP. <br /> <br />Table 2-16: Proposed Debt Service <br />Line Proposed Debt Service FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 <br />1 Proposed Debt Terms <br />2 Interest Rate 6.0% 6.0% 6.0% 6.0% 6.0% <br />3 Term (years) 30 30 30 30 30 <br />4 Issuance Costs 2.0% 2.0% 2.0% 2.0% 2.0% <br />5 <br />6 Debt Proceeds for CIP $0 $15,000,000 $10,000,000 $10,000,000 $0 <br />7 Debt Issuance $0 $15,306,122 $10,204,082 $10,204,082 $0 <br />8 Debt Service Payment $0 $1,111,973 $741,315 $741,315 $0 <br />9 <br />10 Proposed Debt Service <br />11 Debt Issuance - FY 2025 $0 $0 $0 $0 $0 <br />12 Debt Issuance - FY 2026 $1,111,973 $1,111,973 $1,111,973 $1,111,973 <br />13 Debt Issuance - FY 2027 $741,315 $741,315 $741,315 <br />14 Debt Issuance - FY 2028 $741,315 $741,315 <br />15 Debt Issuance - FY 2029 $0 <br />16 Total $0 $1,111,973 $1,853,289 $2,594,604 $2,594,604 <br /> <br />2.5 CAPITAL IMPROVEMENT PLAN <br />CAPITAL IMPROVEMENT PROJECTS <br />Table 2-17 shows the City’s planned CIP based on the WSMP; project costs are inflated based on the <br />Capital factor (Table 2-12, Line 7). The capital execution rate (Line 7) is then applied to the total CIP (Line