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HomeMy WebLinkAboutResolution 25-08 Approving Town of Westlake Strategic Plan 2025-2032Resolution 25-08 Page 12 TOWN OF WESTLAKE RESOLUTION NO. 25-08 A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF WESTLAKE, TEXAS, APPROVING AND ADOPTING THE TOWN OF WESTLAKE, TEXAS STRATEGIC PLAN 2025-2032. WHEREAS, the Town Council of the Town of Westlake has determined that effective governance of the Town of Westlake requires a focused effort best provided by a comprehensive strategic plan; and, WHEREAS, the Town of Westlake, in collaboration with Baker Tilly Advisory Group, has developed a strategic plan to guide the community’s growth and sustainability over the next five years; and, WHEREAS, the Town Council finds that the passage of this Resolution is in the best interest of the citizens of Westlake. NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF WESTLAKE, TEXAS: SECTION 1: That all matters stated in the Recitals hereinabove are found to be true and correct and are incorporated herein by reference as if copied in their entirety. SECTION 2: That the Town Council of the Town of Westlake, Texas approves and adopts the attached Town of Westlake, Texas Strategic Plan 2025-2032, attached hereto as Exhibit “A”. SECTION 3: If any portion of this Resolution shall, for any reason, be declared invalid by any court of competent jurisdiction, such invalidity shall not affect the remaining provisions hereof and the Council hereby determines that it would have adopted this Resolution without the invalid provision. SECTION 4: That this Resolution shall become effective from and after its date of passage. Resolution 25-08 Page 22 PASSED AND APPROVED ON THIS 18TH DAY OF FEBRUARY, 2025. ___________________________________ Kim Greaves, Mayor ATTEST: ________________________________ Dianna Buchanan, Town Secretary APPROVED AS TO FORM: ________________________________ L. Stanton Lowry, Town Attorney City of Westlake Town of Westlake, Texas 2025-2032 Strategic Plan Prepared for the Town of Westlake by Letter from the Mayor Greaves Executive Summary About the Strategic Plan Strategic Plan 2025 - 2032 Framework Vision Mission Values Priorities Goals and Strategies Future of Westlake Table of Contents 2 4 5 8 9 10 11 12 13 24 Page 1 | Town of Westlake Strategic Plan 2025 - 2032 Our strategic plan ensures that Westlake remains a thriving and inclusive place to call home. One that will continually preserve its unique charm and natural beauty, promote a vibrant community and cultivate partnerships with residents and corporate stakeholders. This plan sets forth a vision for organizational stability at Town Hall and continued excellence at Westlake Academy, and focuses our efforts on financial sustainability, managed development and growth, enhanced community safety, and robust public engagement. We are dedicated to implementing this plan, using it as a guide that serves the public interest and strengthens trust in our leadership. The plan will empower our staff to take proactive steps to enhance Westlake's vibrancy, support our residents and businesses, and ensure a sustainable future for all. Your involvement is crucial to the success of this plan. I want to express my gratitude to those of you who took the time to participate in our numerous public engagement efforts. Together, we will continue collaborative efforts to realize the full potential of the Town and Westlake Academy as we build a community that we can all be proud of. Thank you for your continued support as we work together toward a brighter future for Westlake. - Mr. Kim Greaves, Mayor Town of Westlake Letter from Mayor Greaves Dear Westlake Residents, Academy Parents, Corporate Partners, and Stakeholders, As Mayor of the Town of Westlake, I am honored to present our latest strategic plan on behalf of the Town Council / Board of Trustees. This document represents our unwavering commitment to the core values of integrity, accountability, innovation, openness, and strategic thinking while charting a clear path for Westlake’s growth and development over the next seven years – 2025 to 2032. Page 2 | Town of Westlake Strategic Plan 2025 - 2032 Dr. Anna White Councilmember, Place 1 Mr. Todd Gautier Councilmember, Place 3 Mr. Michael Yackira Councilmember, Place 2 Mrs. Tammy Reeves Mayor Pro Tem, Place 4 Mr. Mike Asselta Councilmember, Place 5 Your Westlake Town Council Page 3 | Town of Westlake Strategic Plan 2025 - 2032 1 The Town of Westlake, in collaboration with Baker Tilly Advisory Group, has developed a strategic plan to guide the community’s growth and sustainability over the next seven years. This plan builds on Westlake’s tradition of strategic, inclusive, and forward-thinking planning, exemplified by the current comprehensive land use plan (2015), and contributes to the Town’s vision, mission, goals, and priorities through active public engagement. Workshops and sessions with residents, business owners, and stakeholders were fundamental in identifying critical areas of focus such as economic development, infrastructure, and long-term financial stability. Central to Westlake’s strategic achievements and overall desirability is the Westlake Academy, established in 2003. This municipally-owned public charter school was founded out of a desire by the Westlake Town Council to offer a high-quality, globally recognized International Baccalaureate (IB) curriculum for residents of the Town and surrounding communities. The Academy serves as a model of educational innovation and reflects Westlake’s commitment to academic excellence. The Town’s current financial position reflects the effective management of resources and capital investments. By maintaining general fund reserves through prudent fiscal oversight and leveraging one- time revenue sources from development fees, Westlake has managed to sustain an annual surplus averaging $2.6 million. However, when accounting for unfunded capital projects, projections indicate a growing fiscal gap of $4.4 million annually, expanding to $8 million by FY 2035 without including current or future known development revenue. Without corrective action, the projected gap will deplete reserves by 2035. This looming challenge emphasizes the need for comprehensive financial strategies to secure Westlake’s long-term fiscal health. With additional changes over time, Westlake can build on its already solid foundation and exceed its current achievements. Executive Summary Economic development is integral to addressing these financial concerns. Westlake’s unique position, characterized by rural charm, high-value real estate, and strategic corporate campuses, presents substantial opportunities for future growth. As the Town considers future land use and development, it must balance economic ambitions and the need for increased revenue with preserving its distinctive character, all while considering growth that is strategically located and of high quality. Sustainable economic growth will not only support property tax and sales tax revenue but will also require deliberate efforts to attract a diverse and robust mix of businesses. Together, these strategic initiatives position the Town of Westlake to navigate future growth with confidence and sustainability, ensuring that it remains a vibrant and distinctive community for generations. Page 4 | Town of Westlake Strategic Plan 2025 - 2032 About Strategic Plan 2025-2032 The Town of Westlake's process for updating its vision and goals to guide decision making and resource allocation is built upon three foundational pillars: 1. A Fiscal Model and Financial Sustainability Plan, 2. An Economic Development Plan, and 3. A Strategic Plan. The Fiscal Model and Sustainability Plan and the Economic Development Plan have been delivered to the Town of Westlake as separate reports entirely accessible on the Town’s website. From August to December 2024, Baker Tilly engaged in extensive research and analysis in preparing and updating Westlake’s vision, mission, values, goals, priorities and success indicators. This work included interviews with members of the Westlake Town Council, the Town management team, and the Westlake Academy head of school and leadership team. In addition to these interviews, two surveys were deployed to the employees of the Town of Westlake, and another to community residents, Academy parents and business stakeholders. Six on-site and two virtual community input sessions and workshops were also held. The data gathered from the interviews, surveys, and public input sessions allowed Baker Tilly to generate key themes and analysis to identify the Town’s strengths, weaknesses, opportunities, and threats/challenges (SWOC). The SWOC analysis informed the development of updated vision and mission statements, a refined set of organizational values, and strategic goals. Page 5 | Town of Westlake Strategic Plan 2025 - 2032 1. Fiscal Model and Financial Sustainability Plan: These components were completed to inform the Council’s identification of fiscal opportunities; and the model serves as a tool for assessing funding and resource projections, ensuring that decisions and strategic priorities are grounded in the realities of current and future available resources. 2. Economic Development Plan: This forward-focused strategy complements and incorporates findings included in the Financial Sustainability Plan, providing insights into potential future resources derived from an economic development strategy. 3. Strategic Plan: This document integrates the findings from the Fiscal Model and the Economic Development Plan, tying everything together into a cohesive strategy. About Strategic Plan 2025-2032 Alignment between the three strategic planning components is crucial to provide Town leaders with a comprehensive assessment to make informed decisions in the upcoming years, particularly to guide the preparation of the Town’s Fiscal Year 2025-2026 budget process and beyond. To achieve this, the three components were developed simultaneously on parallel tracks: Page 6 | Town of Westlake Strategic Plan 2025 - 2032 The uniqueness of Westlake's approach lies in its comprehensive and integrated method. As standalone documents, the Fiscal Model and Economic Development Plan provide detailed assessments of the Town's financial health and growth potential. However, when combined, these documents offer a holistic view that highlights current economic conditions and projects future trends and opportunities. This integration ensured the development of strategic priorities that are well-informed, sustainable, and aligned with immediate and long-term goals. About Strategic Plan 2025-2032 Page 7 | Town of Westlake Strategic Plan 2025 - 2032 Strategic Plan 2025-2032 Framework Vision Mission Organizational Values Priorities Goals and Strategies Page 8 | Town of Westlake Strategic Plan 2025 - 2032 Vision Westlake will preserve its unique charm and natural beauty, promoting a vibrant community, cultivating strategic partnerships with residents and corporate stakeholders. Our vision within a strategic plan is a clear and aspirational statement that outlines the desired future state or long-term goals of an organization. It serves as a guiding star, providing direction and inspiration for all strategic initiatives. The Westlake vision statement guides the Town’s future direction, ensuring that growth and development are aligned with our core values and community aspirations. Westlake’s Vision: Page 9 | Town of Westlake Strategic Plan 2025 - 2032 Mission Our mission statement is a concise declaration of an organization's core purpose and focus that remains unchanged over time. It defines the organization's reason for existence and provides a framework for its strategic planning. Unlike a vision statement, which outlines long-term aspirations, a mission statement focuses on the present and defines the town's purpose and primary objectives. Westlake provides a superior quality of life through excellent municipal service delivery and world-class education. Our mission underscores Westlake's dedication to ensuring that the community enjoys top-notch services and educational opportunities for its residents. Westlake’s mission: Page 10 | Town of Westlake Strategic Plan 2025 - 2032 Organizational Values Organizational values are the fundamental beliefs and guiding principles that shape an organization's culture, behavior, and decision- making processes. They define what the organization stands for and influence how it interacts with stakeholders. Our values of accountability, integrity, innovation, openness, and strategic thinking collectively support Westlake's mission of providing superior municipal services and education, and its vision of preserving charm and fostering community. Westlake’s Organizational Values: Accountability Taking responsibility for actions and outcomes, ensuring that the Town's services meet the highest standards. Integrity Upholding the highest ethical standards in all actions and decisions, ensuring trust and transparency within the community. Innovation Encouraging creative solutions and continuous improvement in service delivery and community development. Openness Promoting transparency and proactive communication with residents, partners and stakeholders. Strategic Thinking Planning and acting with a long-term perspective to achieve sustainable growth and development. Page 11 | Town of Westlake Strategic Plan 2025 - 2032 Strategic Priorities A. Financial Sustainability B. Westlake Academy C. Development and Economic Growth D. Infrastructure Investment E. Communication – Resident/Stakeholder Engagement F. Public Safety To build a thriving and resilient community, Westlake has identified six key priorities to guide our efforts and use of resources. The priorities are designed to promote sustainable growth, improve quality of life, and strengthen the Town’s organizational foundation to attain a strong financial position, world-class education system and quality development over the next seven years. Each priority plays a vital role in achieving our vision for the future: Page 12 | Town of Westlake Strategic Plan 2025 - 2032 Priority A. Financial Sustainability Description: Ensure a strong financial outlook through careful planning and sustainable service levels to meet Westlake’s current and future needs. Goals and Strategies The following tables describe the priorities in more detail, including the goals needed for achieving the respective priority, the key outcome, or key performance indicator for measuring the success of the goal, as well as individual strategies for achieving each goal. When considering the vision, mission, and organizational values, these priorities and the sub-parts make up the Town of Westlake’s strategic framework for guiding decisions in the coming three years. Goals Strategies 1. Maintain minimum general fund reserves at or above minimum reserve policy throughout life of the long-range financial forecast a) Review Town minimum reserve and use of reserves policies annually b) Establish a use of reserves policy that identifies Council approved uses of reserves c) Update the Town’s long-range financial forecast annually using proposed budget as the baseline budget in the forecast 2. Establish maximum annual financial support levels for Westlake Academy a) Review Academy minimum reserve policies annually b) Establish a maximum annual financial support policy from the Town’s General Fund expressed as dollar amount and/or as a percentage of Academy annual operating costs. Municipal funding amounts could be influenced by revenue gained from state funding and donations each year, with a goal of decreasing the dollar value equivalent to not greater than $1 million per year starting in FY 2026-27. c) Update the Academy’s long-range financial forecast annually using proposed budget as the baseline budget in the forecast Page 13 | Town of Westlake Strategic Plan 2025 - 2032 Priority A. Financial Sustainability Goals Strategies 3. Create priority-based budget every other fiscal year a) Assess community priorities that inform an update to the adopted strategic plan priorities b) Update the Town and Academy strategic plan to inform fiscal and program priorities c) Develop proposed biennial budgets for each of the Town and Academy departmental/programs reflective of updated strategic plan priorities d) Evaluate cost-efficient alternatives to existing service delivery methods for highest-priority services e) Update long-range financial forecast to determine revenue/resource availability to fund programs f) Determine if resource availability requires changes/reductions to existing programs using priority levels 4. Develop a compensation policy a) Develop a compensation policy to include benefits that are approved by the Town Council and Board of Trustees and used by the Town and Academy in preparing annual budgets b) Create a list of agreed upon comparison municipalities and school districts/private/and charter schools c) Develop a compensation policy to include desired percentile and “band of competitiveness” targets of the comparison municipalities and school districts etc. d) Reevaluate the desired compensation, benefits package every three years with cost of living raises throughout the package as needed to stay in the desirable range of pay for all positions Page 14 | Town of Westlake Strategic Plan 2025 - 2032 Page 15 | Town of Westlake Strategic Plan 2025 - 2032 Priority A. Financial Sustainability Goals Strategies 5. Reduce spending based on the Council adopted fiscal model a) Use priority-based approach to reduce Town annual General Fund expenditures by 3% b) Decrease Westlake Academy's annual General Fund expenditure by $500K c) Evaluate a minimum of two Town Departments a year for cost- efficiency opportunities 6. Increase Town revenues a) Identify opportunities for increased revenues b) Increase the Town’s revenues, outside of ad valorem taxes, by 5% over the next two years c) Increase the Blacksmith funding from the Westlake Academy Foundation by 25% over the next two years Priority B. Westlake Academy Description: Provide a world-class education for college-bound students to achieve their highest potential. Goals Strategies Financial Sustainability 1. Create a plan to increase Westlake Academy revenue and donations a) Collaborate with the Westlake Academy Foundation to establish goals and priorities b) Identify revenue options and alternatives (e.g., assess the need to add additional classes by grade, add private class offerings, etc.) c) Evaluate options with the Board of Trustees d) Prepare the plan for adoption e) Develop an action plan to address immediate priorities 2. Improve operational effectiveness at the Academy a) Assess Academy operations for academic, administrative and facilities management departments, divisions and programs b) Identify waste and redundancy c) Prioritize improvements and actions d) Track and monitor resource expenditures e) Report outcomes to the Town Council/Board of Trustees Educational Programming 3. Work with local and state legislators to prioritize equitable charter school funding a) Develop informational materials b) Engage partners and parents c) Schedule and meet with local and state legislators d) Identify next steps after initial meetings Page 16 | Town of Westlake Strategic Plan 2025 - 2032 Priority B. Westlake Academy Goals Strategies 4. Prioritize the International Baccalaureate education model a) Annually review curriculum offerings b) Identify curriculum options for students with proficiencies unrelated to STEM 5. Assess and improve instructional methods across the campus a) Assess faculty performance and use of supplemental curriculum b) Identify gaps and develop improvement plans Campus Facilities 6. Identify capital improvements and facilities for expanded programming a) Develop a campus facilities master plan b) Prioritize facilities improvements and identify funding sources c) Align campus facilities with the Town 7. Create a maintenance and improvement plan for campus facilities and grounds a) Conduct an assessment of campus facilities b) Identify priority improvements based on programming and need c) Present to Town Council/Board of Trustees for adoption d) Prepare annual maintenance and improvement work plan for facilities and grounds Page 17 | Town of Westlake Strategic Plan 2025 - 2032 Goals Strategies 1. Update the Comprehensive Plan a) Prepare work plan for updating the Comprehensive Plan b) Conduct public engagement c) Identify draft land use and development vision and goals d) Prepare draft Comprehensive Plan e) Review draft plan with the Town Council f) Adopt plan and initiate implementation 2. Create a mixed-use zoning district a) Prepare objectives and strategies within a work plan to develop the new zoning chapter b) Work with Council and Town stakeholders to identify options for mixed used development based on building form and placemaking for a town center c) Draft zoning options for mixed-use development and identify text and map recommendations d) Schedule public hearing with the Town Council to discuss options and recommendations 3. Create an economic development incentive policy a) Review current economic development incentives b) Assess economic development incentives used in competitor jurisdictions c) Develop draft criteria for economic development incentives and criteria 4. Develop a retail development strategy a) Develop a request for proposals for a retail strategist b) Identify current and projected retail demand and gaps for the Westlake trade area c) Develop a targeted approach for priority service providers Priority C. Development and Economic Growth Description: Pursue intentional economic development initiatives that attract, retain, and expand businesses, promote job creation and deliver a diversified tax base. Page 18 | Town of Westlake Strategic Plan 2025 - 2032 Priority C. Development and Economic Growth Goals Strategies 5. Complete quarterly business check- ins a) Schedule business check-ins b) Develop to-dos and next steps c) Prepare quarterly progress reports 6. Update the land use and development process a) Assess current land use and development regulations and processes b) Map current workflow for processing applications and development plans and cycle times c) Identify process improvements Page 19 | Town of Westlake Strategic Plan 2025 - 2032 Priority D. Infrastructure Investment Description: Maintain, replace, and expand Westlake’s capital assets for community development and growth. Goals Strategies 1.Complete a water systems engineering review a) Engage internal and professional engineers to review the current Westlake water system infrastructure b) Submit recommendations for maintenance or replacement of infrastructure for Council consideration c) Replace equipment, vehicles, technology, and personnel resources to align with water systems engineering review 2. Prepare a comprehensive infrastructure assessment with recommendations for improvement a) Create maintenance programs for the water system, wastewater system, storm drain system, roadways, parks, and pathways b) Specify a minimum number of annual inspections and criteria for completing capital improvement recommendations for all Town and Academy infrastructure and facilities 3. Create future water infrastructure expansion plans a) Create a plan for future expansion of the water system to facilitate future development and increase redundancy in the current system b) Complete and routinely update the water model c) Make recommendations for future water system improvements d) Add agreed upon improvements to the capital improvement plan 4. Invest in Westlake Academy infrastructure expansions a) Initiate a capital funding campaign through the Foundation for a future Westlake Academy performance hall b) Obtain external funding equivalent to at least 50% of necessary funding from external sources Page 20 | Town of Westlake Strategic Plan 2025 - 2032 Priority E. Communication – Resident and Stakeholder Engagement Description: Provide meaningful and consistent communication to keep residents, partners, and stakeholders informed and engaged. Goals Strategies 1. Develop Council communication priorities and strategy a) Capitalize on the priorities laid out by Council, including creating specific communication pieces for the strategic plan priority areas b) Tailor these messages to residents, parents, corporate partners, and stakeholders, but have specific angles on how each group is impacted and involved in each priority 2. Create communications that focus on retention and recruitment of personnel, residents, businesses, and other stakeholders a) Create communications that focus on retention/recruitment for Westlake Academy parents b) Create communications that focus on retention/recruitment for Westlake Academy staff c) Create communications to keep residents engaged in Town activities d) Create communications that focus on corporate partner retention and recruitment 3. Host town hall meetings and forums a) Hold town hall meetings and forums, including: Neighborhood meetings with residents, staff, and Council to discuss important issues facing the community Gatherings with Westlake Academy administrators and parents to discuss issues facing the school b) Hold homeowner’s associations (HOA) meetings with Town of Westlake representatives 4. Establish Town Council/Board of Trustees ambassadors a) Ensure residents and stakeholders are informed about what is happening at Westlake Academy and around Town to serve as de facto communications team members b) Promote the use of “spread the word” community events using multi-communications channels Page 21 | Town of Westlake Strategic Plan 2025 - 2032 Priority E. Communication - Resident and Stakeholder Engagement Goals Strategies 5. Establish the “Westlake Together” initiative a) Promote key aspects of the Town, Westlake Academy, and corporate partners as one collective b) Ensure communication promotes alignment of the Town, Academy, and corporate partners, residents, etc., rather than separate features c) Create a “Westlake Together” campaign that highlights what makes the Town special d) Execute communications campaign for “moving past the guard gates” to show a united Westlake community Page 22 | Town of Westlake Strategic Plan 2025 - 2032 Goals Strategies 1. Ensure fire response capabilities align with the established standards a) Track response times by service type b) Assess response times b) Implement improvements to operational readiness and effectiveness 2. Strengthen Firefighter and emergency medical service training a) Increase hands-on skills training annually for each firefighter b) Complete task books for new firefighters, step-up Driver/Engineers, and step-up Captains c) Conduct quarterly simulation exercises for the National Fire Protection Agency (NFP) 1410 evolutions 3. Enhance emergency management education, tools and resources a) Develop a robust emergency management education program to prepare personnel, community stakeholders, and residents for effective disaster response and recovery b) Align educational content with Federal Emergency Management Agency (FEMA) guidelines, National Incident Management System (NIMS) protocols, and industry best practices c) Offer courses through multiple platforms, including in-person workshops, virtual classes, and self-paced online modules 4. Ensure efficient court operations through the effective use of technology a) Identify best practices among regional court operations and technology applications b) Research and recommend friendly online payment systems for courts 5. Ensure exceptional customer service by competent, skilled, and knowledgeable staff a) Cross train personnel in municipal court functions b) Fund training of municipal court employees to improve court knowledge and promote customer service efficiency Priority F. Public Safety Description: Ensure a safe community through excellence in the delivery of fire, emergency management services, court, and police services. Page 23 | Town of Westlake Strategic Plan 2025 - 2032 The Strategic Plan will guide our community’s growth and sustainability over the next seven years, building on our established tradition of inclusive and forward-thinking planning. This plan is informed by active public engagement and reflects our commitment to strategic development. Central to our achievements is Westlake Academy, a testament to our ongoing dedication to educational excellence and innovation. Serving both local and broader communities, the Academy exemplifies our commitment to fostering positive changes and continuous improvement in our services and operations. The strong tradition of strategic planning in Westlake is led by the Town Council and implemented by a dedicated team led by the Town Manager and comprised of the Westlake Academy, department heads, and staff. This Strategic Plan outlines the changes we aim to achieve and serves as a roadmap to the future, helping us to plan and adapt to financial and economic development challenges and opportunities using a refined approach. We will work from an Implementation Action Plan and department work plans, providing regular updates to the Town Council about key performance indicators and the use of resources. An annual review will be conducted at the beginning of the budget process each year to reaffirm our strategic priorities and goals that will drive decisions about resource allocation. With this plan, the Town Council, leadership, and staff have been intentional about creating a document that truly connects the work of our offices and departments with overarching goals, initiatives, and strategies. This Strategic Plan does not shy away from the complexities of our shared community challenges. It embraces collaboration, connecting the work of multiple departments through a series of overarching strategies. Future of Westlake Page 24 | Town of Westlake Strategic Plan 2025 - 2032 Future of Westlake This 2025 to 2032 Strategic Plan is a dynamic guide for our organization and will serve as a framework for future conversations and decisions about how Westlake can continue to improve service delivery and prepare for whatever the future holds. We look forward to continuing to serve you and the community, and to work with you to address the challenges and opportunities ahead. We would like to extend our sincere gratitude to our residents for their invaluable contributions to the development of the Strategic Plan. Your participation in surveys, attendance at focus group meetings, and investment of time and effort have been pivotal in shaping our strategies and vision. We also thank our dedicated leaders and community partners for their support and collaboration. Your efforts in providing guidance, resources, and expertise have been crucial in the successful formation of this plan. Our commitment remains steadfast in meeting your needs while delivering exceptional, responsive, and sustainable services. We deeply appreciate all individuals who participated in surveys, attended focus group meetings, and invested their time and effort into shaping our strategy and vision in collaboration with our planning consultants. Your insights and dedication have been pivotal in the creation of this plan. We especially would like to thank our Town Manager, Town department heads and executives, Westlake Academy leaders, various Town and all other key personnel, community members and community partners. We would like to acknowledge our outstanding staff, whose dedication to serving the Westlake community is truly commendable. Your daily efforts in delivering high-quality services are the foundation of our success, and we are grateful for your continued service. Page 25 | Town of Westlake Strategic Plan 2025 - 2032 Future of Westlake Town of Westlake Fiscal Model and Fiscal Sustainability Planning FINAL REPORT October 2024 October 31, 2024 Mr. Wade Carroll Town Manager Town of Westlake 1500 Solana Blvd., Building 7 Westlake, TX 76262 Dear Mr. Carroll: Baker Tilly is pleased to transmit our report that summarizes the Town’s baseline financial forecast (fiscal model) and our analysis of ways to address future fiscal gaps to the extent that ongoing operating budget deficits or increased infrastructure investment indicate the need for budget strategies to maintain an appropriate level of reserves. The initial baseline estimates indicate projected budget surpluses for the Town’s General Fund, even when considering the ongoing subsidy required to fund the Town Academy. However, underfunded and unfunded capital improvement projects currently not within the Town’s existing budgets will reduce those surpluses significantly and may lead to ongoing structural budget deficits without strategies to address those deficits. In this report, we summarize the outcome of the baseline fiscal model based on the Town’s adopted FY 2025 budget, which includes a separate fiscal model for the Town Academy that informs the Town’s ongoing subsidy requirements. Sincerely, Carol Jacobs Managing Director Town of Westlake Fiscal Model and Fiscal Sustainability Planning FINAL REPORT Table of Contents i Table of Contents Executive Summary .................................................................................................................................... 3 Fiscal Model ................................................................................................................................................. 5 Baseline Budget .................................................................................................................................. 5 Fund Balance/Reserve Policies .......................................................................................................... 5 Key Assumptions Used in Baseline Forecast ..................................................................................... 6 Baseline Financial Forecast ................................................................................................................ 8 Impact of Underfunded/Unfunded Capital Needs ............................................................................. 11 Revised Financial Forecast ............................................................................................................... 11 Fiscal Sustainability Plan ......................................................................................................................... 14 Overview of Fiscal Sustainability Planning ........................................................................................ 14 Types of Budget Strategies ....................................................................................................... 14 Determining Budget Strategy Feasibility ................................................................................... 14 Budget Strategy Scenario Packages ........................................................................................ 15 Fiscal Sustainability Implementation Action Plan...................................................................... 15 Baker Tilly’s Assignment ................................................................................................................... 15 Budget Strategies .............................................................................................................................. 15 Expenditure Controls and Cost Shifts ....................................................................................... 16 Service Delivery Alternatives .................................................................................................... 16 Revenue Enhancements ........................................................................................................... 17 Service-Level Reductions ......................................................................................................... 19 Conclusion ................................................................................................................................................. 20 Town of Westlake Fiscal Model and Fiscal Sustainability Planning FINAL REPORT Table of Contents ii Tables Table 1. Key Assumptions Use in Town Baseline Forecast for FY 2025-2035 ................................ 7 Table 2. Key Assumptions Use in Academy Baseline Forecast for FY 2025-2035 ......................... 7 Figures Figure 1. Key Factors Upon Which General Fund Reserve Policies are Based................................ 6 Figure 2. Westlake Academy Projected Revenues and Expenditures (Excludes Town Subsidy) .. 9 Figure 3. Town Subsidy of Westlake Academy’s Annual Operating Budget .................................... 9 Figure 4. Town of Westlake General Fund Long-Range Baseline Forecast – Projected Reserves ............................................................................................................... 10 Figure 5. Town of Westlake Long-Range Baseline Forecast – Projected Annual Surplus (Deficit) ...................................................................................... 11 Figure 6. Town of Westlake General Fund Long-Range Revised Forecast – Projected Reserves ............................................................................................................... 12 Figure 7. Town of Westlake Long-Range Revised Forecast – Projected Annual Surplus (Deficit) ...................................................................................... 13 Figure 8. Budget Strategy Scenario Packages ................................................................................... 15 Town of Westlake Fiscal Model and Fiscal Sustainability Planning FINAL REPORT Executive Summary 3 Executive Summary The Town of Westlake engaged Baker Tilly to develop a baseline financial forecast (“fiscal model”) for the Town’s use that is primarily focused on the General Fund. The baseline fiscal model is used to help tell the story about the Town’s financial health and provide insights for Town councilmembers and staff to make informed policy decisions and their impacts on the Town’s long-term financial resources. Based on the outcomes of this financial forecast, the Town then asked us to provide a set of budget strategies that would form the basis of a fiscal sustainability plan to address any current or future gaps that may exist in the Town’s General Fund. This report provides our analysis of the outcomes of the fiscal model and budget strategies we believe the Town could explore in the future to ensure that reserves stay at or near our recommended General Fund reserve goal of 33% of annual operating expenditures to provide long- term solvency and financial sustainability to the Town. The Town is in a state of development. It has an incorporated area of nearly 7 square miles and a current population estimated at less than 2,000. Existing development to date has focused on a blend of commercial office campuses and office developments with limited retail and residential development focused primarily on single homes within larger planned developments governed by homeowners’ associations (HOAs). The historically significant development activity has led to one-time revenue sources in the form of planning and building permit fees that have contributed to the Town’s General Fund reserves. The Town is less than 40% built out in terms of population, with a significant amount of undeveloped land currently held by two primary landowners – one private developer that focuses on commercial and residential construction, and a private trust that owns prior farmland that has the potential for development of residential and commercial properties. While the Town can determine land use designations and acceptable development, future development will primarily be driven by these two landowners/developers. These will generate new, ongoing General Fund revenue sources in the form of property taxes and sales taxes, the volume of which will depend on the mix of retail and sales-taxable uses. However, new revenue sources will be offset by increased staffing needs to serve the growing daytime and residential population. The Town is unique in that while being a relatively small community, it provides a full slate of services either through Town staff or through contracted services, the latter of which includes police services provided by the City of Keller. The Town currently has no significant municipal-owned parks and recreation services. However, it does maintain various walking trails that connect HOA areas. The Town is the only municipality in Texas that operates a charter school – Westlake Academy – and is financially responsible for its operations and capital needs. The Town has increased its contribution to the Academy over the years, and most recently, due to increases in staffing, the annual subsidy to the Academy totals over $1.7 million from the Town’s General Fund. The relatively stagnant growth of state funding for charter schools cannot keep pace with the anticipated increases in personnel and operating costs. Moreover, no capital set-asides have been anticipated for the school’s long-term operations to replace facilities or equipment. Baker Tilly has incorporated the Town’s separately adopted FY 2025 budgets for the Town and the Academy, respectively, to inform the development of the long-range fiscal model. We have used several key baseline assumptions, including existing population and service levels, known revenue sources and expenditure requirements, modest population growth, and the exclusion of any significant capital infrastructure investments for the Town or the Academy. Based on this set of realistically conservative assumptions, the Town’s General Fund forecast would indicate an annual surplus averaging $2.6 million per year that could see General Fund reserves stay above a recommended minimum reserve target of four months (or 33%) of annual operating expenditures plus operating transfers and subsidies. From this baseline perspective, the Town would appear to be in good financial shape. Town of Westlake Fiscal Model and Fiscal Sustainability Planning FINAL REPORT Executive Summary 4 However, there is likely to be a significant amount of capital expenditures that will come due over the next several years. Much of the Academy’s facilities will need repairs and maintenance, including key building systems (e.g., HVAC, carpet, roof, paint), outdoor hardscape, athletic fields, and lighting over the next several years. While most of the non-building improvements have been funded through the gracious donations of the Academy fundraising foundations, it is currently not reasonable to expect that maintenance of those improvements will be funded through donations in a similar fashion. In addition, while much of the Town’s streets and landscaping needs are the responsibility of HOAs, the arterial roads, street lighting, and hardscapes/softscapes are the responsibility of the Town. Moreover, the Town has a fire station with requisite building systems as mentioned above, and fire apparatus that will need to be maintained and/or replaced over the next several years. As such, we believe the Town currently has an unfunded capital infrastructure investment requirement of at least $2 million per year for the Academy and Town infrastructure and equipment that will need to be funded. When the Town’s fiscal model includes these unfunded capital requirements, the annual surplus becomes an average annual fiscal gap (deficit) of $4.1 million that would grow to $8 million by FY 2035. Reserves would fall below the Town’s minimum reserve target by 2033 and be fully depleted by 2035 without corrective action. In this report, we identified over 20 high-level budget strategies for future consideration. Action will need to be taken by 2030 to address the long-range fiscal gap. Additionally, we provided an overview of fiscal sustainability planning. The Town would need to prepare a fiscal sustainability plan that includes a set of budget strategies to address the gap in time to maintain General Fund reserves above the minimum reserve target and eliminate the fiscal gap by the end of the 10-year forecast period. Town of Westlake Fiscal Model and Fiscal Sustainability Planning FINAL REPORT Fiscal Model 5 Fiscal Model This project started with developing a baseline fiscal model (or financial forecast) for the Town to understand the impacts of the existing baseline FY 2025 budget and a set of realistically conservative revenue and expenditure assumptions on the Town’s long-term fiscal health. Separate fiscal models were created for the Town and the Academy. We primarily focused on the General Fund in both models but also included their respective other operating funds to determine any potential fiscal impact on the General Fund in the form of transfers to/from those other funds. For the Academy’s fiscal model, the projected surplus/deficit would result in a corresponding decrease/increase in the Town subsidy to the Academy. The following sections discuss the outcomes of the fiscal modeling efforts. Baseline Budget We used the approved FY 2025 budgets for the Town and the Academy. The Academy's fiscal year end is different from the Town, separated by three months. For fiscal modeling purposes, we assumed both agencies had the same fiscal year. The proposed Town General Fund budget projected a surplus in FY 2025 of $1.5 million on annual operating expenditures plus transfers of $15 million. These figures included a projected subsidy of $1.7 million to the Academy’s operations. The Academy General Fund budget of $11.5 million was assumed to be “made whole” by the Town’s General Fund subsidy. In essence, agency-wide, the Town of Westlake expected a surplus equivalent to 5.6% of annual operating expenditures, increasing the Town’s reserves to $32.2 million, or 215% of annual operating expenditures plus transfers. The level of reserves is considered healthy for the Town as a starting point in the fiscal model. These levels of reserves have happened over the past several years, primarily as a result of one-time revenues in the form of use tax and permit revenues related to significant development projects. In addition, the Town’s capital infrastructure is relatively limited as most of the residential community is within homeowners’ associations that have private responsibility for the maintenance of roads, landscaping, and parks/recreation amenities. In short, the Town’s existing fiscal status is strong with healthy reserves. However, the question becomes whether Town operations and funding Academy operations are sustainable long-term based on growing costs and underfunded capital improvements that will require funding in future years as discussed below. Fund Balance/Reserve Policies The Town has an existing minimum fund balance (reserve) policy for its General Fund equivalent to 180 days (or 50%) of annual operating expenditures. There are no separate minimum reserve policies for its capital funds. It is essential that municipalities maintain adequate levels of reserves to mitigate current and future risks such as revenue shortfalls or unanticipated expenditures, and to ensure stable tax rates. In most cases, discussions of fund balance tend to focus on a government’s general fund, as that is where most of the necessary services are funded by general tax revenue sources. Minimum reserve levels are used in long-range forecasting to assist decision makers in understanding whether sufficient reserves are planned for future years. The adequacy of an agency’s reserves is different for each agency depending on its unique circumstances. For example, an agency vulnerable to natural disasters or with economically volatile revenue sources might require a higher level of reserves. Establishing a minimum reserve policy is based on several factors as presented in Figure 1. Town of Westlake Fiscal Model and Fiscal Sustainability Planning FINAL REPORT Fiscal Model 6 Figure 1. Key Factors Upon Which General Fund Reserve Policies are Based A best practice based on Government Finance Officers’ Association (GFOA) recommendations for municipalities in the United States is to establish a minimum reserve policy for the General Fund of at least two months (or 17%) of annual operating expenditures and recurring transfers. However, the unique circumstances, as indicated above, are considered in establishing those reserve policies. The Town of Westlake’s unique circumstances indicate that the existing minimum reserve policy of 180 days (or 50%), which is above the standard established by GFOA recommendations, is prudent. This is based on the following: • Over 70% of the Town’s annual General Fund revenues are reliant on economically volatile revenue sources, including: o Sales taxes, which total $9.9 million or 60% of revenues, and o Development-related permit revenues that total $1.8 million or nearly 11% of revenues. • Ongoing capital improvements to replace existing infrastructure or provide new infrastructure for the Town (e.g., arterial roadways, Town facilities, fire station facilities, and apparatus) and the Academy (e.g., previously donation-funded amenities, capacity expansion) will increase the potential for significant one-time capital needs. • The Academy, which is already planned to operate at a loss and upon which state revenues grow at low rates, will continue to drain the Town’s General Funds, requiring a higher level of reserves. For fiscal model planning purposes, we included the Town’s minimum General Fund reserve policy of 50% of annual operating expenditures for long-term planning purposes. This level of reserves addresses revenue volatility, provide time to address gaps in Academy operational funding, and provide a fallback for unanticipated one-time capital expenditures. Key Assumptions Used in Baseline Forecast The adopted FY 2025 budgets for the Town and the Academy were used as the baseline in developing the fiscal models for both agencies. The key assumptions used to develop the respective fiscal models are summarized in Tables 1 and 2 below. Predictability/volatility of revenues and expenditures Exposure to one-time outlays (e.g., disasters, capital needs, state budget) Drain on General Fund resources from other funds Impact on bond ratings and increased cost of borrrowed funds Commitments and assignments for other purposes Town of Westlake Fiscal Model and Fiscal Sustainability Planning FINAL REPORT Fiscal Model 7 Table 1. Key Assumptions Use in Town Baseline Forecast for FY 2025-2035 General Assumptions Reserves • Recessions – No recessionary impacts are assumed in the baseline forecast. • Service levels – Maintain existing service levels • Minimum reserves – General Fund minimum reserve of 180 days (50%) of annual operating expenditures plus recurring operating transfers • Capital project reserve funding – No significant assumptions related to unfunded capital projects to be funded from the General Fund other than recurring operating transfers for vehicles and maintenance/repairs of Town facilities Revenues Expenditures • Development activity – No anticipated significant development projects in future years pending entitlement and submittal of development plans for plan check; new residential unit construction of 30 units per year through 2031, and 60 units per year thereafter; new non- residential space of 160,000 square feet in 2026 only; population increase averaging 4% per year through 2026, 6% thereafter • Property taxes – Annual increases of 2.5% based on historical tax rate increases approved by the Town Council • Sales taxes – Growth based on revised 2025 projections of 4% per year thereafter • Franchise fees – Annual growth of 2.5% based on growth in gas/electric utilities offset by “cord-cutting” and reductions in telecommunication-related costs • Permit revenues – Annual growth of 2.5% based on historical averages excluding significant one-time development projects • Investment income – Reduction in interest rates on fixed income securities reducing to 3% in 2026 and 2.5% thereafter based on the Town’s investment holdings and interest rate reductions anticipated by the Federal Reserve in future years • Other – modest growth of 2% to 3% of other revenue sources • Salary, benefits and other adjustments – Long-term assumption of salary adjustments averaging 3% per year, a vacancy rate of 3% per year • Healthcare and other health-related insurance benefits – Costs anticipated to increase by 4% per year based on historical trends • Inflationary impacts – Assumed long-term inflation for the Dallas-Fort Worth-Arlington metro region of not greater than 3% based on pre-pandemic averages and the latest September 2024 year-over-year CPI index change of 2.6%. • Contracted services, supplies, utilities and other non-personnel costs – Long-term growth of 3% per year mirroring inflation assumptions • Capital assets – No capital equipment funding in FY 2026 and beyond • Debt service – No new debt service obligations to be borne by the General Fund • Academy Subsidy – Baseline of $1.7 million from FY 2025, increasing based on outcomes from the Academy fiscal model which grows from $2.2 million in 2026 to $7.2 million by 2035 Table 2. Key Assumptions Use in Academy Baseline Forecast for FY 2025-2035 General Assumptions Reserves • Student capacity/attendance – No changes anticipated in student capacity or attendance based on projected FY 2025 levels throughout the life of the forecast • Service levels – Maintain existing service levels • Minimum reserves – Equivalent to 45 days (12.5%) of annual operating expenditures • Capital project reserve funding – No significant assumptions related to unfunded capital projects to be funded by the Academy Town of Westlake Fiscal Model and Fiscal Sustainability Planning FINAL REPORT Fiscal Model 8 Revenues Expenditures • Town operating contribution – full subsidy from the Town for any annual operating deficits • State per capita apportionment – No increase in state per capita amounts based on FY 2025 levels • State Foundation School Program (FSP) entitlements – No increases in FSP entitlement funding by the State based on FY 2025 levels • Foundation Campaign Contributions – no growth on FY 2025 anticipated contributions • Investment income – Reduction in interest rates as described in Table 1 • Other – Low to no growth on other revenue sources • Salary, benefits and other adjustments – Long-term assumption of salary adjustments averaging 4% per year, no assumed vacancy savings • Healthcare and other health-related insurance benefits – Costs anticipated to increase by 4% per year based on historical trends • Inflationary impacts – Assumed long-term inflation for the Dallas-Fort Worth-Arlington metro region of not greater than 3% based on pre-pandemic averages and the latest September 2024 year-over-year CPI index change of 2.6%. • Contracted services, supplies, utilities and other non- personnel costs – Long-term growth of 4% per year as historical purchases have shown increased needs and costs • Capital assets – No capital equipment funding in FY 2026 and beyond other than existing capital leases • Debt service – No new debt service obligations Baseline Financial Forecast The results of the baseline forecast are presented below. The Academy’s long-range forecast indicates an ongoing fiscal gap that requires additional Town funding that increases by $457,000 in FY 2026 and grows to an increased funding requirement of $5.5 million in FY 2035. In FY 2025, the Town anticipated backfilling the Academy over $1.7 million, which represented nearly 15% of annual operating costs. By the end of the ten-year forecast, the Town will be contributing more than $7 million per year to subsidize school operations, equivalent to over 40% of the Academy’s annual operating budget. The primary reason is that revenues are not anticipated to grow at the same pace as the cost of providing services, exacerbating an already fiscally unsustainable situation. The two largest revenue streams – the State’s per capita and FSP entitlement funding – cannot be guaranteed to grow in future years, while it is expected that costs will continue to rise by funding compensation and benefits to recruit and retain employees and the costs of services and supplies. The trend of projected revenues and expenditures before the Town’s subsidy (Figure 2) and the growth in the Town subsidy itself (Figure 3) are displayed below. Town of Westlake Fiscal Model and Fiscal Sustainability Planning FINAL REPORT Fiscal Model 9 Figure 2. Westlake Academy Projected Revenues and Expenditures (Excludes Town Subsidy) Figure 3. Town Subsidy of Westlake Academy’s Annual Operating Budget NOTE: The Academy’s approved annual operating budget for FY 2025 indicated an operating subsidy of $1.5 million. The Town’s operating budget included an annual operating subsidy of the Academy of $1.7 million. The foregoing results have a dramatic impact on the Town’s long-range forecast. The healthy reserves with which the Town finds itself allow the baseline forecast reserves to stay above the minimum reserve $9.2 $9.7 $9.6 $9.7 $9.3 $10.0 $10.0 $10.0 $10.0 $10.0 $10.0 $10.0 $10.0 $10.0 $10.0 $10.0 $9.6 $9.3 $10.5 $10.6 $9.7 $11.5 $12.0 $12.4 $12.9 $13.5 $14.0 $14.6 $15.1 $15.8 $16.4 $17.0 $0.0 $2.0 $4.0 $6.0 $8.0 $10.0 $12.0 $14.0 $16.0 $18.0 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 Mi l l i o n s Westlake Academy Long-Range Forecast - Revenues and Expenditures Revenues (excludes Town Subsidy)Expenditures $0.2 $0.0 $0.0 $0.4 $1.5 $1.5 $2.0 $2.4 $2.9 $3.4 $4.0 $4.5 $5.1 $5.7 $6.3 $7.0 $0.0 $1.0 $2.0 $3.0 $4.0 $5.0 $6.0 $7.0 $8.0 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 Mi l l i o n s Westlake Academy Required Operating Subsidy Baseline Town Subsidy Additional Subsidy Required Town of Westlake Fiscal Model and Fiscal Sustainability Planning FINAL REPORT Fiscal Model 10 policy of 50% of annual operating expenditures throughout the forecast period. Before the additional Academy subsidies, the Town enjoyed a projected surplus averaging $2.6 million per year throughout the 10-year forecast period that would have slightly reduced over the period due to projected revenues not keeping pace with the costs of providing services. With the increased subsidy of Academy operations, starting in FY 2031, the Town will experience a baseline fiscal gap that grows from $350,000 in 2031 to over $4.3 million by 2035 without corrective action. The resulting level of reserves compared to the minimum reserve target (Figure 4) and the annual surplus/deficit (Figure 5) are shown in the graphs below. Figure 4. Town of Westlake General Fund Long-Range Baseline Forecast – Projected Reserves $17.6 $18.2 $21.6 $28.7 $30.7 $32.2 $34.7 $36.5 $37.9 $38.7 $39.0 $38.6 $37.4 $35.1 $31.9 $27.5 $0.0 $5.0 $10.0 $15.0 $20.0 $25.0 $30.0 $35.0 $40.0 $45.0 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 Mi l l i o n s Town of Westlake General Fund Forecast -Projected Reserves Ending Reserves Minimum Reserve Goal Town of Westlake Fiscal Model and Fiscal Sustainability Planning FINAL REPORT Fiscal Model 11 Figure 5. Town of Westlake Long-Range Baseline Forecast – Projected Annual Surplus (Deficit) Impact of Underfunded/Unfunded Capital Needs The baseline forecast does not include any significant capital funding in future years. Neither the Town nor the Academy has a long-range capital improvement plan (CIP) as part of its annual budget. Town staff indicate that a water system master plan is currently underway (which is expected to be fully paid by water ratepayers), as is a pavement master plan that will identify long-range road improvement investments for future years (likely requiring General Fund contributions). Staff expressed interest in a future facilities master plan as well, but nothing is in the works. Without formal master plans that might indicate long-range cost considerations, we relied on our experience working with agencies of similar size as Westlake. We also relied on the historical costs associated with non-utility infrastructure investments as indicated in the Town’s annual comprehensive financial report (ACFR) for FY 2022. Agencywide capital assets and infrastructure investments as of June 30, 2022, totaled $36.3 million using historical costs. Using an average expected life of 20 years, an average annual set-aside to replace those assets would be $1.8 million. Knowing that these are historical costs and given the inflationary impacts on replacing these assets for future years, a conservative $2 million is used to estimate the impact of future improvements that will need to be replaced. The Town does not impose a development impact fee to help pay incremental infrastructure costs associated with development projects. Revised Financial Forecast In developing a revised forecast, we incorporated two factors not present in the baseline forecast. 1. Impact of Underfunded/Unfunded Capital Needs - Based on our discussion above, we have introduced a placeholder assumption of $2 million per year starting in FY 2026, growing at the inflationary assumption rate of 3% per year throughout the forecast period. $0.8 $0.6 $3.4 $7.1 $2.0 $1.5 $2.5 $1.8 $1.3 $0.8 $0.3 ($0.4) ($1.3) ($2.2) ($3.2) ($4.4) ($6.0) ($4.0) ($2.0) $0.0 $2.0 $4.0 $6.0 $8.0 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 Mi l l i o n s Town of Westlake General Fund Forecast - Annual Surplus (Deficit) Annual Surplus (Deficit) Town of Westlake Fiscal Model and Fiscal Sustainability Planning FINAL REPORT Fiscal Model 12 2. Recessionary Impacts – It is not uncommon for Texas agencies, like other agencies across the United States, to experience revenue losses during regional recessions. On average, agencies will experience mild- to moderate-recessionary periods that will typically impact sales and use taxes and development-related revenues. Property taxes may also be affected to the extent of significant declines in property values, but those usually are in more urban areas or areas where speculative development has taken place. For Westlake, we have introduced into the revised forecast mild recessionary impacts in sales tax and development fee revenues every seven years starting in 2027 and every seven years thereafter that recover over three years. We assume the Federal Reserve and other economic factors will continue to temper inflationary pressures and stave off any significant recessionary impacts in the short term. Using these two factors that we believe represent a more comprehensive look at the Town’s long-range fiscal trends, General Fund reserves are depleted at a faster rate. In this case, the General Fund will begin to experience annual deficits starting in FY 2027 that grow from $221,000 to $8 million by FY 2035 without corrective action. This dramatically changes the long-term fiscal sustainability for the agency. Reserves would fall below the minimum reserve target by FY 2033 and will be fully depleted by FY 2035 without corrective action. The revised forecast of General Fund reserves (Figure 6) and the annual surplus (deficit) (Figure 7) are displayed below. Figure 6. Town of Westlake General Fund Long-Range Revised Forecast – Projected Reserves $17.6 $18.2 $21.6 $28.7 $30.7 $32.2 $32.7 $32.5 $30.2 $27.5 $24.2 $20.5 $16.0 $10.3 $3.6 ($4.4) ($10.0) ($5.0) $0.0 $5.0 $10.0 $15.0 $20.0 $25.0 $30.0 $35.0 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 Mi l l i o n s Revised Town of Westlake General Fund Forecast - Projected Reserves Ending Reserves Minimum Reserve Goal Town of Westlake Fiscal Model and Fiscal Sustainability Planning FINAL REPORT Fiscal Model 13 Figure 7. Town of Westlake Long-Range Revised Forecast – Projected Annual Surplus (Deficit) To address this gap, the Town would need to develop budget strategies to provide nearly $7 million in new revenues and/or expenditure reductions by FY 2030 phased in over three years (e.g., $2 million in 2030, an additional $3 million in 2031, and an additional $2 million in 2032) that would grow by at least 3% per year thereafter. The following section discusses strategies that could address this gap for the Council’s future consideration. $0.8 $0.6 $3.4 $7.1 $2.0 $1.5 $0.5 ($0.2) ($2.3)($2.7)($3.2)($3.7)($4.6) ($5.6) ($6.8) ($8.0)($10.0) ($8.0) ($6.0) ($4.0) ($2.0) $0.0 $2.0 $4.0 $6.0 $8.0 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 Mi l l i o n s Revised Town of Westlake General Fund Forecast - Annual Surplus (Deficit) Annual Surplus (Deficit) Town of Westlake Fiscal Model and Fiscal Sustainability Planning FINAL REPORT Fiscal Sustainability Plan 14 Fiscal Sustainability Plan Based on the long-range forecast, total ongoing budget strategies of $7 million per year would be required starting by FY 2030 to ensure that the General Fund maintains minimum reserves above the Town’s policy of 50% of annual operating expenditures and eliminate the annual fiscal gap. This represents the goal in the budget strategies analysis that is the subject of this section of the report. However, the Town does not need to wait until 2030 to begin implementing budget strategies to achieve fiscal sustainability. Overview of Fiscal Sustainability Planning A fiscal sustainability plan is a plan that includes a variety of budget strategies that will address any fiscal gap identified in a long-range forecast that accomplishes two objectives: 1. It ensures that fund balance/reserves stay above the minimum reserve goal established by the governing body throughout the period covered in the long-range forecast, and 2. Eliminates the annual fiscal gap not later than the last year of the long-range forecast. A fiscal sustainability plan is different than a fiscal solvency plan, the latter of which is focused primarily on cash liquidity of the agency to meet its debt obligations. A fiscal solvency plan has the ability to use debt financing or find means by which to extinguish or absolve the agency of its existing debt obligations, among other tools, to avoid the event of fiscal insolvency (which some might refer to as bankruptcy). Rather, a fiscal sustainability plan is focused on attempting to maintain services to the fullest extent possible to address a budgetary shortfall that is projected in future years. It is less focused on liquidity and more focused on managing reserves. Types of Budget Strategies Budget strategies are used to address any fiscal gap present in the long-range forecast. They are developed along a continuum that includes four categories: • Expenditure control/cost shifts – strategies that focus on reducing the cost of service delivery through such means as process improvements, organizational restructuring, renegotiating existing contracts for services/supplies, updating cost allocation plans within an organization, or otherwise shifting costs borne by the General Fund to other funding sources that currently exist; • Service delivery changes – strategies that focus on changing how services are delivered that reduce costs while maintaining service levels. Examples might include contracting for services, shared service delivery with other agencies, providing services with existing capacity to other agencies, and public-private partnerships; and • Revenue enhancement opportunities – strategies that seek to increase the financial resources available to provide services such as economic development, new taxes, existing tax increases, and increasing cost recovery through new/enhanced/increased fees and charges. To the extent that these three categories fail to deliver fiscal sustainability in a timely manner, the agency might then need to exercise strategies from the fourth category: • Service level reductions – identifying services or programs that can be reduced or eliminated, typically based on a prioritization strategy. Determining Budget Strategy Feasibility Budget strategies are then typically analyzed in terms of fiscal impact and their potential for success, considering such factors as the following: Town of Westlake Fiscal Model and Fiscal Sustainability Planning FINAL REPORT Fiscal Sustainability Plan 15 • Community values • Organization goals, policies and culture • Technical and operational feasibility • Timing of implementation • Service delivery • City operational structure and practices Budget Strategy Scenario Packages Strategies that are deemed worthy of future consideration can then be placed into various scenario packages along a continuum ranging from revenue-centric enhancements to expenditure-centric reductions, as indicated in Figure 8 below. Figure 8. Budget Strategy Scenario Packages Fiscal Sustainability Implementation Action Plan Once a scenario package and the related budget strategies are chosen, the agency then creates an implementation action plan to implement the strategies that includes timing, responsible party for implementation, and resources (time or investment in funds) to implement the chosen strategy. This ultimately comprises the fiscal sustainability plan. Baker Tilly’s Assignment Our assignment in this project is to identify potential opportunities for the Town to consider that could collectively address the fiscal gap. We were not asked to evaluate individual strategies but rather to provide a slate of options that the Town Council and staff could use as a starting point for its long-term fiscal sustainability efforts. It is clear that the long-range financial forecast indicates there is a fiscal gap that will need to be addressed. How the agency addresses it will need to be considered in its strategic planning and economic development planning efforts in sufficient time to bring fiscally sustainable operations and service levels to the community today and for years to come. With that, we have identified a series of budget strategies for the Town to consider in future years to address the fiscal gap identified in the long-range forecast. They are discussed below. Budget Strategies Each of the budget strategies identified herein was based on our review of various Town documents, interviews with councilmembers and staff, review of other agencies in Texas, and our deep experience Scenario 1 –Strong Revenue Enhancements •Primary focus on revenue strategies to solve the fiscal gap Scenario 2 –Strong Revenues Addressing Underfunded Capital Needs •Focus on revenue enhancements with a goal of providing additional resources for capital improvements Scenario 3 –Balanced Approach •Blend of revenue enhancements and expenditure reductions to solve the gap attempting to mitigate service level reductions Scenario 4 –Strong Expenditure Reductions •Reliant primarily on expenditure reductions with potential cuts to service levels Revenue Enhancements Expenditure Reductions Town of Westlake Fiscal Model and Fiscal Sustainability Planning FINAL REPORT Fiscal Sustainability Plan 16 working with agencies across the country. Each strategy identified will include a brief description, the potential fiscal impact, and comments to help inform the evaluation of the strategies for future consideration. Expenditure Controls and Cost Shifts The following expenditure control and cost shift alternative were identified in our analysis. # Description Long-range Annual Fiscal Impact Comments 1 Organizational assessment of Academy administration $250,000 Review the organizational structure of administration and administrative support functions to identify staffing reduction alternatives that mitigate classroom/educational programs. Administrative staffing might exceed state standards which could jeopardize long-term state funding. 2 Compensation standards $200,000 Review compensation of Town and Academy staff to establish a standard between median and top quartile compensation with comparable agencies; establish an appropriate peer agency group based on objective criteria from which to compare compensation and benefits. 3 Maintain only public infrastructure and amenities $100,000 The Town has been taking over maintenance of HOA-owned amenities where they abut public spaces (e.g., fountains, landscaping). Yet we also understand that the Town owns property maintained by HOAs. The distinction between public/private maintenance responsibilities requires careful consideration to avoid “maintenance creep” of public responsibilities that require additional funding resources through increased tax revenues or reduced costs in other places. 4 Conduct City Hall facilities study TBD Conduct a study to determine cost-benefit of building a City Hall facility rather than renting office space. Savings may only be driven if low-interest debt financing, grant funding, and value-engineering principles are used to mitigate long-term costs of ownership and maintenance. 5 Cooperative purchasing $100,000 or more Exercise cooperative purchasing arrangements with other agencies locally, within the region, and through statewide and nationwide procurement options. The most significant savings might be achieved in capital projects and maintenance services and supplies. Service Delivery Alternatives The following service delivery alternatives were identified in our analysis. Town of Westlake Fiscal Model and Fiscal Sustainability Planning FINAL REPORT Fiscal Sustainability Plan 17 # Description Long-range Annual Fiscal Impact Comments 1 Academy privatization Up to $5.5 million Privatize charter school operations to allow for tuition or (if approved by the state in the future) voucher-based revenue, offloading the costs from the General Fund. Hybrid approach of a public-private partnership could be explored in some areas with a focus on protecting state funding to the fullest extent possible. 2 Municipal courts – shared service delivery $150,000 Identify opportunities to reduce the cost of court services by sharing with another agency, either by leveraging existing capacity or outsourcing with a nearby jurisdiction. 3 Consolidated fire management – shared service or federation model $250,000 Create a shared fire management model with the nearby agency(ies) to consolidate top-level positions and command staff. 4 Public works services – shared services $150,000 Identify opportunities to share public works maintenance services, including streets, facilities, fleet, and landscaping. It should be noted that we reviewed the existing arrangement with the City of Keller Police Department regarding the cost for law enforcement services. While Westlake could potentially explore options for reduced costs from the Sheriff’s office or other local agencies, we are not certain that Westlake would see significant cost savings unless there were greater regional sharing of law enforcement services. The cost of law enforcement services as it currently stands appears to be a good value to the Town. Revenue Enhancements The following revenue enhancements were identified in our analysis. # Description Long-range Annual Fiscal Impact Comments 1 Property tax – increase tax rate up to voter- approval tax rate (VATR) of $0.21 per $100 $500,000 The town can increase the tax rate by state statute to VATR without voter approval; increases property taxes up to 25% over time. 2 Sales tax – reallocate 1/8% of 4B Economic Development fund sales tax to Property Tax Reduction fund $1,200,000 The 4B fund is projected to be overfunded based on existing debt service. Approximately 25% of the sales tax revenues could be reverted to the General Fund. This would require voter approval. 3 Cost recovery for fees and charges – new study to increase cost recovery to 100% $250,000 Conduct a comprehensive fee study to determine existing cost recovery levels and establish parameters around improving cost recovery. Town of Westlake Fiscal Model and Fiscal Sustainability Planning FINAL REPORT Fiscal Sustainability Plan 18 # Description Long-range Annual Fiscal Impact Comments 4 Crime control and prevention district (CCPD) – establish a CCPD to fund crime prevention and reduction efforts $600,000 Allowed under Texas Local Government Code Section 363 et seq. Voter approval is required of those within the proposed district. Need not cover the entire incorporated area. CCPD is funded through sales and use tax up to 0.5% and counts against the 2% local maximum. To implement this would require one of the other sales tax measures to be sunset (e.g., 4B Economic Development fund). 5 Sales tax leakage – leakage study to improve sales tax generation TBD Conduct a sales tax leakage analysis to determine opportunities to attract sales tax generators where demand might support them. Fiscal impact will depend on leakage and whether the Town wants to pursue sales tax deficit industries. 6 New retail development – focus economic development efforts on significant sales tax producers $100,000 to $2,000,000 New retail in development areas can provide ongoing additional revenue sources, albeit more volatile to economic swings. A thriving restaurant will only generate up to $100,000 annually in sales tax, whereas larger department stores/retailers can generate up to $2 million in annual sales tax. 7 Development impact fees – implement fees to pay for new construction of infrastructure TBD Funds could only be used for new infrastructure or significantly enhanced infrastructure that increases capacity to serve the increased population/impacts on the community. Fiscal impact is dependent on what impact fees are implemented and future development activity. 8 Stormwater utility district (SWUD) – implement a SWUD to cover costs associated with stormwater management <$200,000 The Town has an existing stormwater management program. SWUD provides the opportunity to fund it through utility fees. Operating costs are not currently allocated based on stormwater management. Future infrastructure costs could be funded through SWUD as well as ongoing maintenance costs. 9 Education-based donations – expand fundraising to tap private and/or public funding opportunities $500,000 Focus on fundraising efforts that can support existing programs as opposed to creating new programs. Identify and pursue funding options from federal programs or private foundations where the Academy’s existing services fit the niche of those grant programs. Additional comments regarding strategies identified: • Local sales tax rate capacity – The Town has already implemented the maximum local sales taxes that are allowed under State law with its three sales tax categories: 1) General Fund of 1%; 2) Property tax reduction of 0.5% to reduce the property tax burden; and 3) 4B Economic Development Fund of 0.5% to fund qualified development projects. The latter is committed to repaying the debt on what was referred to as the “Civic Campus project”; however the 4B fund projects sales tax revenues in excess of projected debt service which might provide some capacity to divert those funds to a different use. Town of Westlake Fiscal Model and Fiscal Sustainability Planning FINAL REPORT Fiscal Sustainability Plan 19 • Charter school funding – the funding for charter school operations such as Westlake Academy is limited. Based on our research, the Town may not levy assessments to fund operating costs like a school district can. As such, education assessment levies are not a viable option to provide additional ongoing funding of school operations. The Academy also is limited in charging anything similar to a tuition to students to address the gap as that would violate state funding that the Academy would receive. Service-Level Reductions If the strategies in the three categories listed above are not pursued, not timely, or insufficient to address the growing fiscal gap, then service-level reductions would need to be exercised to achieve fiscal sustainability. We recognize the Town would least prefer these options, but the Town will need to explore these types of options to be able to provide community services long term. # Description Long-range Annual Fiscal Impact Comments 1 Reduce or eliminate Academy education services Up to $5.5 million Operating a charter school is not considered a municipal service in Texas. The Academy is a unique amenity that sets Westlake apart from other communities, but if core municipal services (e.g., public safety, fire prevention, street infrastructure maintenance, etc.) are not maintained, no other agency can provide those services. 2 Reduce General Fund staffing by 10% for both Town and Academy $1,600,000 Identify staff positions to eliminate to achieve a 10% reduction in General Fund costs for both the Town and the Academy using a priority-based approach. 3 Implement priority-based budgeting and reduce/eliminate non- essential services $2,400,000 Implement a priority-based budgeting process to identify programs along a prioritization continuum and either reduce or eliminate the least essential municipal programs or services to achieve a 10% reduction in total operating costs. Both the Town and the Academy would be subject to this process. Town of Westlake Fiscal Model and Fiscal Sustainability Planning FINAL REPORT Conclusion 20 Conclusion Westlake is a unique community in the Dallas-Fort Worth metro area. There is a lot of potential for the Town to grow into a thriving community as it expands toward full build-out. Development of its mix of HOA-centric residential areas and commercial spaces has provided significant revenues in the form of permits and use taxes that have generated General Fund reserves. The Town has the potential to provide a mix of property and sales taxes long term. The Town’s reliance on sales tax by maintaining one of the lowest property tax rates in the region places a risk for economic volatility – when times are good, sales tax revenues will boom, but when recessions hit, the Town is subject to significant reductions in its highest revenue source. The Town will need to identify nearly $7 million in ongoing, reliable budget strategies by 2030 if it wants to continue the same types of services it provides today. Economic development will provide some relief for property tax and sales taxes; however, the mix of retailers and properties to generate that level of sustainable revenues long term will press the community into decisions about the character of its residential and commercial spaces into the future. Westlake, TX Economic Development Plan Report December 13, 2024 Westlake, TX Economic Development Plan Report Table of Contents i Table of Contents Executive Summary .................................................................................................................................... 1 Economic Strategy Baseline ...................................................................................................................... 3 Community Economic Baseline........................................................................................................... 3 Demographic Context ................................................................................................................. 3 Regional Context ......................................................................................................................... 3 Core Economic Elements ............................................................................................................ 6 Household Profile ........................................................................................................................ 7 Land Development .............................................................................................................................. 7 Core Development Types and Patterns .................................................................................... 10 Competitor and Peer Community Context ................................................................................ 12 Revenue Growth ............................................................................................................................... 13 Community and Stakeholder Perspectives ............................................................................................ 15 Previous Planning Efforts .................................................................................................................. 15 Stakeholder Interviews ...................................................................................................................... 15 Public Meetings ................................................................................................................................. 15 Community Survey ............................................................................................................................ 18 Desired Development Types ..................................................................................................... 18 Types of Development Not Desired .......................................................................................... 18 Future Economic Vision ............................................................................................................ 19 Internal Policies and Procedures ............................................................................................................ 20 Economic Development Tools and Best Practices ........................................................................... 20 Strengths, Weaknesses, Opportunities, and Threats (SWOT) ............................................................. 21 Strengths ........................................................................................................................................... 21 Weaknesses ...................................................................................................................................... 21 Opportunities ..................................................................................................................................... 21 Threats .............................................................................................................................................. 21 Strategic Priorities and Action Agenda .................................................................................................. 22 Conclusion ................................................................................................................................................. 26 Westlake, TX Economic Development Plan Report Executive Summary 1 Executive Summary The Town of Westlake engaged Baker Tilly to develop an economic development plan to support the Town’s vision and goals and ensure high-quality business development. The plan is intended to guide the Town’s economic development strategy and the supporting municipal policies and tools leveraged to realize desired development. This report presents the Town’s demographic and economic baseline and the resulting impacts on the Town’s growth, revenues, and other factors. It provides details on economic and demographic trends, the current development composition of the Town and its regional development context in the northern Dallas-Fort Worth-Arlington, TX metro area, community and stakeholder perspectives, and economic development policies and tools, and recommends a set of potential growth opportunities in line with the Town’s current conditions and perspectives and future economic development goals. The Town of Westlake has been largely insulated from regional growth trends due to its rural character, high home values, and relatively slow rate of new development. Residents prize the Town’s semi-rural character and aesthetic quality, as well as its open space, and place a high priority on maintaining these features. Most of the Town’s remaining developable land is owned by a single developer – Hillwood – and presents creative opportunities for redevelopment. Currently, the Town lacks significant retail development and is dominated by large single-family residential lots and large corporate campuses. The Town has a significant opportunity in the success of its corporate campuses and its large swaths of remaining developable land. Furthermore, the relatively high rates of regional population growth present an additional opportunity to leverage regional demand. The layout of developable land across the Town presents a unique opportunity to use highly visible parcels on the Town’s edge to promote Westlake’s unique character through flagship developments, while maintaining the semi-rural quality and high aesthetic standards of the Town. A mixed landscape in Westlake that includes the Westlake Academy, Deloitte University, and open space. (Baker Tilly photo) Westlake, TX Economic Development Plan Report Executive Summary 2 The report concludes with a set of 11 strategies for the Town to realize its goals of supporting new construction and development, maintaining and enhancing community identity and sense of place, and effectively managing the development services process to move at the pace of business. Key considerations for economic impact include: • Create a balanced approach for the Town’s future by leveraging developable land to generate new tax revenues while preserving community character; • Harness the market potential of new household creation in the northern portions of the DFW metroplex to support new housing development in limited portions of the Town; • Collaborate with the large corporate campuses to support new development that creates a symbiotic relationship between the spending demand of employees and the delivery of new retail amenities in mixed-use projects; and, • Leverage visibility and access along Highways SH 114 and SH 170 to implement a placemaking initiative that elevates Westlake as a community of choice. Westlake, TX Economic Development Plan Report Economic Strategy Baseline 3 Economic Strategy Baseline Community Economic Baseline Westlake’s demographic and economic profile paints a picture of a slow-growing, affluent town with a commercial development pattern of mainly office developments like corporate campuses (on which it primarily depends for its local employment base) with limited retail, and a residential pattern of single- family homes on relatively large lots in large planned developments. Demographic Context Westlake has a population of nearly 2,000. However, due to the large corporate campus presence in the Town (to be discussed in further detail in the following sections), its daytime population is significantly higher than its permanent resident population. This daytime population is expected to continue to increase, with various sources estimating anywhere between 40,000 to 60,000 by 2040. Westlake is insulated from broader population trends in the region due to its high property values as well as low growth in residential development versus surrounding communities, which have seen relatively significant increases in population. Westlake’s land area is roughly 7 square miles. The Town is surrounded by three major highways (SH 170, SH 114, US 377) and is located on the northern edge of the Dallas-Fort Worth metroplex. Westlake is roughly 30–60 minutes by car to downtown Dallas or downtown Fort Worth. Dallas was the 9th largest city in the country in 2022, and Forth Worth was the 13th largest; the region is among the fastest growing metropolitan areas nationally, with the Dallas-Fort Worth-Arlington, TX metro area having the highest numeric population increase in 2022, and neighboring Little Elm being the 5th fastest growing city nationally in 2022. Most residents are married (~78%), while 15.4% are never married, 5.8% are divorced, and 1.1% are widowed. The population has a very high level of educational attainment (71.5% of those 25+ have a bachelor’s degree or higher). There are 497 employed residents, suggesting that a fair amount of households are single income; over 60% of female residents aged 20–64 are not in the labor force. Most employed residents work in management, business and financial operations, healthcare, and sales and related occupations. The Town’s racial makeup is 78.4% White, 11.8% Asian, and 7.9% two or more races, with small percentages of other races. About 28% of the population is aged 19 or under. The median household income is $250,001. About three-quarters of workers work within their county of residence (Denton or Tarrant), while 21% work outside of the county but in-state. The working population is roughly split between those who drive to work and those who work from home. About half of those who travel to work have a commute longer than 30 minutes, suggesting that these individuals may work in Dallas. Regional Context Westlake sits at the border of Denton and Tarrant counties; Denton County’s population increased by 17.8% since 2018 and is projected to grow by 15.9% by 2028. Tarrant County’s population increased by 4.6% since 2018 and is projected to grow by 4.4% by 2028. Jobs in Denton County also increased by 23.7% in the same time frame, far faster than the national average job growth rate, and are projected to grow by 14.8% by 2028. Jobs in Tarrant County increased at a slower pace of 10.3% since 2018 and are anticipated to grow by 8.4% by 2028. The county migration charts shown below indicate that most population movement in the two counties is intra-regional; however, Dallas County trends show significant in-migration from other parts of the country like Orange County (California), Los Angeles, Pittsburgh, and Chicago. This could indicate a potential pattern of new residents to Texas, establishing households in Dallas and migrating to surrounding counties in future years, perhaps contributing to the growth trends in Denton and Tarrant counties. Denton County’s educational attainment is higher than the national average, with 32.1% of residents holding a bachelor’s degree; 22.3% of Tarrant County residents have a bachelor’s degree. The largest Westlake, TX Economic Development Plan Report Economic Strategy Baseline 4 industries in 2023 in Denton County were government, retail trade, health care and social assistance, accommodation and food services, and professional, scientific, and technical services; the fastest growing industries were government, finance and insurance, transportation and warehousing, health care and social assistance, and wholesale trade. For Tarrant County, the largest industries were health care and social assistance, government, and retail trade; the fastest growing industries were transportation and warehousing, professional, scientific, and technical services, and health care and social assistance. Westlake has lower levels of racial diversity versus Denton and Tarrant counties overall. Denton County characteristics. (Lightcast) Westlake, TX Economic Development Plan Report Economic Strategy Baseline 5 Tarrant County characteristics. (Lightcast) Denton County Migration Patterns. (Lightcast) Westlake, TX Economic Development Plan Report Economic Strategy Baseline 6 Tarrant County Migration Patterns. (Lightcast) Core Economic Elements Westlake’s resident population of less than 2,000 is one segment supporting Westlake’s local economy. Westlake’s economy also has two additional potential demand segments – the large daytime population (driven by corporate campuses) and regional populations. Though data figures were not available for this report, stakeholder input indicates that employees at corporate campuses in the Town do not currently visit local businesses to a significant degree (later sections of the report will discuss a lack of retail development in the Town). Dining, shopping, and recreation attractions for the regional population are largely located in surrounding communities, including Southlake, Roanoke, and Keller. The table below shows the growth in the number of households in the communities surrounding Westlake over the past 10 years. In particular, Trophy Club and Roanoke have seen significant growth during this period, representing an increased source of regional demand that continues to grow (based on county- wide population projections noted in the previous section). Though surrounding communities have also developed their commercial real estate footprints to serve this growing demand, Westlake has an opportunity to draw some of this demand to new businesses within the Town. Table 1. Total Households in Surrounding Communities, 2012-2022 (American Community Survey, 5-Year Estimates) City/Town 2022 2017 2012 % Change 2012-2022 Keller 16,052 14,949 13,360 20.15% Roanoke 3,620 2,743 2,679 35.13% Southlake 9,298 9,126 8,202 13.36% Trophy Club 4,536 3,907 3,001 51.15% Total 33,506 30,725 27,242 22.99% Westlake, TX Economic Development Plan Report Economic Strategy Baseline 7 The table below shows the Town’s largest employers as of 2022 (as listed in the Town of Westlake’s 2022 Annual Comprehensive Financial Report [ACFR]). Roughly 75% of employment in the Town is located at corporate campuses. Table 2. Westlake Major Employers and Number of Employees (Town of Westlake 2022 ACFR) Employer Employees Percentage of Total Town Employment Schwab 7,000 42.44% Fidelity Investments 4,765 28.89% Goosehead Insurance 677 4.11% Core-Mark 584 3.54% Robinhood 500 3.03% Deloitte University 500 3.03% Kiewett 400 2.43% Solera Holdings 261 1.58% Defi Solutions 214 1.30% Sound Physicians 194 1.18% Verizon 164 0.99% Levi Strauss 150 0.91% Town of Westlake/Westlake Academy 142 0.86% All Other Businesses 941 5.71% Household Profile Westlake has 435 households and 472 housing units. The household breakdown is 92% family and 8% nonfamily, with 46.7% of households being 2-person families and 31.9% being 3-4-person families. Only 77 households have one or more individuals over 65 years of age. Owner-occupied housing is roughly evenly split between mortgaged and non-mortgaged homes. The median home value (owner-occupied) is $2 million. Only 11 of the 435 occupied housing units are renter-occupied. These rental units are mostly rented for over $3,500/month, with three renting between $1,500-$1,999/month. Nearly all of the housing stock is single, detached units, with 12 units being single, attached. The housing stock is fairly new, with a median built year of 2010. The majority of householders moved in between 2010 and 2017. Most households have multiple vehicles (2-3). All vacant units except two are sold but unoccupied. The Town has a small amount of relatively more affordable workforce housing – 43 units have a value below $500,000. Land Development A simple calculation based on an approximation of the “developable” acreage in the Town (excludes waterways, conservation areas, and utilities) shows that the Town is approximately 55% developed. Of the developable land available, roughly 75% is owned by Hillwood, a Dallas-based developer with experience delivering a variety of development types, from master-planned developments incorporating everything from industrial to residential to commercial developments in urban settings. Westlake, TX Economic Development Plan Report Economic Strategy Baseline 8 Map of all developable land in the Town of Westlake (identified as Agriculture/Vacant/Undeveloped) (Town of Westlake, Existing Land Use Dataset, 2022) The above map reinforces the current abundance of agricultural land and open space (over half of Westlake’s land area), which is one of the Town’s distinguishing features. The next most prevalent land uses are rural residential/single-family, transportation corridors, and offices (largely corporate campuses). As shown on the map below, Hillwood holds large plots of contiguous land, presenting a broad range of development options. Hillwood has expressed an interest in developing 2-4 additional corporate campuses, but additional plots of developable land would remain available – in particular, highly visible parcels along the highways that border Westlake. Notably, the land north of Highway 170 that lies within the boundaries of Westlake is broadly thought to be part of Roanoke due to its physical separation from the rest of the Town and is therefore seen differently by Town residents. Westlake, TX Economic Development Plan Report Economic Strategy Baseline 9 Vacant Westlake parcels north of Highway 170; City of Roanoke to left. (Baker Tilly photo) Westlake, TX Economic Development Plan Report Economic Strategy Baseline 10 Map of Hillwood developable land ownership in the Town of Westlake (Town of Westlake, Existing Land Use Dataset, 2022) Though a significant number of acres are classified for future land use planning as “vacant” or “undeveloped,” there are limitations to the feasibility of full development across much of this acreage – for example, the Circle T Ranch, agricultural grazing land, and green space. Given these realities, the land with the highest revenue-generating potential is likely those parcels situated along Highways 170 and 377, including the parcels north of 170 which border Roanoke. Core Development Types and Patterns The table below demonstrates that both existing and forthcoming real estate in the Town are dominated by offices, as seen in Westlake’s major corporate campuses for Deloitte, Charles Schwab, and Fidelity. The market, largely through the land deals executed by Hillwood, has favored corporate campus development in the Town, which has been a development type amenable to resident and leadership priorities. Notably, the Town has little retail space, as discussed later in this section, which is a segment with the potential to generate significant revenues for Town operations. The Solana and Entrada developments have brought specialty and hospitality to the Town, including existing and proposed hotel space and event venues. Westlake, TX Economic Development Plan Report Economic Strategy Baseline 11 Table 3. Westlake Property Breakdown (CoStar) Property Type Building Status Rentable Building Area Health Care 7,788 Existing 7,788 Hospitality 464,047 Existing 244,297 Final Planning 96,000 Proposed 123,750 Office 4,685,711 Existing 4,182,534 Proposed 481,758 Under Construction 21,419 Retail 154,766 Existing 115,766 Proposed 9,000 Under Construction 30,000 Specialty 741,559 Existing 741,559 Total 6,053,871 Residential The Town is dominated by single-family homes situated on large lots within master planned developments, which are clustered in the southeast section of the Town, leaving relatively large chunks of developable land to the north/northwest. Westlake currently has three major residential developments in process, which consist of ultra-luxury single-family residences surrounded by wooded areas, consistent with the Town’s emphasis on preserving and incorporating aesthetic open space into every development. These new developments are adjacent to activity centers like Solana and the Vaquero Golf Club. Town residents are generally opposed to new multi-family development that may typically be incorporated into town center-style developments, and the Town indeed has very little multi-family residential development. However, some multi-family residential development has occurred in Entrada, including townhomes and condominiums. Destination Commercial and Amenities Westlake’s two flagship multi-use developments are Solana and Entrada, which are both located in the northeastern part of the Town. Entrada is an 85-acre master-planned community that will feature over 1,000,000 square feet of office, retail, hotel, entertainment, and over 300 residential units with a mix of villas, townhomes, and condominiums. Entrada, like all developments in Westlake, has high architectural standards and will be designed to emulate the Catalonia region of Spain. The Entrada development has been paused for almost 10 years but has recently begun to progress under the leadership of a new town council. Solana Business Park is a mixed-use campus with offices, retail, and a Marriott hotel. Circle T Ranch, a 2,500-acre multi-use development underway, is located in the northern portion of the Town at the intersection of State Highways 114 and 170. The development will bring retail, restaurants, and other amenities to the areas near Westlake’s corporate campuses. Westlake, TX Economic Development Plan Report Economic Strategy Baseline 12 When seeking dining options, residents of Westlake visit restaurants on the north side of SH 114 (in the planned community of Trophy Club), as well as the neighboring communities of Southlake and Grapevine to the east. Additionally, downtown Roanoke (which borders Westlake to the north of the highway interchange) is a regional draw with restaurants and entertainment. Downtown Dallas is a draw for arts attractions. Office The corporate campuses of Deloitte, Charles Schwab, and Fidelity are clustered in the north/northwest section of the Town. Corporate campus development is a favored model in the Town, and Hillwood has expressed interest in developing additional corporate campuses on parts of its Circle T Ranch land. Westlake’s corporate campuses serve as a major contributor to the Town’s economic potential, making its daytime population exponentially larger than its permanent resident base. Several other companies also occupy office space in Westlake, including some of the companies included in the largest employers listing for the Town. Industrial Westlake currently has no significant industrial real estate space. Competitor and Peer Community Context Though none of the communities bordering Westlake are directly comparable, Southlake, which borders Westlake to the southeast, is its closest competitor. Southlake is roughly three times the size of Westlake by land area, and its population was nearly 32,000 in 2023 (nearly 25x the population of Westlake). The assessed value of all property in Southlake was $10.85B in 2023, while the most recent 2022 data for Westlake show $1.82B in assessed value. Sales tax revenues were almost $48M in 2023, while Westlake’s sales tax revenues totaled $11.5M in 2022 (Westlake’s sales tax revenues in a typical year are roughly $7–8M). On a per-household basis, sales tax revenues were just over $5,000 per household in Southlake, and over $26,000 in Westlake (or roughly $18,000 in a typical year). Per capita personal income was about $80,000, just over half of Westlake’s per capita personal income. Roanoke, which is adjacent to Westlake to the northwest, is roughly the same size as Westlake by land area, with a 2023 population of 10,628. Assessed value of all property in Roanoke was $3.35B in 2023. Sales tax revenues were $18.75M in 2023. Per household sales tax revenues were just over $5,000. Per capita personal income was about $52,000 in 2023. When scanning the MSA as a whole, Highland Park, Texas, located near downtown Dallas, emerges as a potential peer community in terms of its aesthetic character/high design standards and the significant wealth of its residents. Highland Park is roughly 1/3 the size of Westlake by land area and has a population of 8,719, nearly 5x the size of Westlake’s; total assessed property value was $7.4B in 2023; sales tax revenues were $6.6M in 2023. Per household sales tax revenues were just over $2,000. These competitor and peer community statistics demonstrate Westlake’s economic growth potential in terms of real estate development and commercial revenue-generating activity through increasing the intensity of development in the Town. In particular, Highland Park is an example of a wealthy community that has preserved its aesthetic character while promoting a high intensity of commercial activity combined with tight development patterns. Retail Context As demonstrated by the financial data above, Westlake’s neighboring communities have significantly more retail development than Westlake. The map below clearly shows the pattern of retail establishments in Westlake and surrounding communities. The majority of retail in the region is clustered along major transportation corridors in Southlake, Grapevine, Keller, and Roanoke. Westlake, TX Economic Development Plan Report Economic Strategy Baseline 13 Map of retail properties in and around Westlake (Blue=on the market; Gray=unavailable) (CoStar) This observation is reinforced by the table below, which shows Southlake and Grapevine having the highest amount of rentable building area for retail properties in the search area. Retail currently comprises less than 10% of total taxable sales in Westlake. The Town’s existing retail space is concentrated in the Solana and Entrada developments and includes businesses like restaurants, a CVS, salon and nail shops, and Starbucks. Retail development in neighboring communities includes additional daily amenities like grocery stores, convenience stores, and gas stations which are not convenient to access for Westlake residents, as well as large concentrations of restaurants, shops, and other retail types. Table 4. Comparison of Retail Rentable Area in Westlake and Neighboring Communities (CoStar) Community Retail Rentable Building Area Grapevine 1,060,218 Southlake 1,055,827 Keller 797,546 Roanoke 789,582 Westlake 154,766 Revenue Growth Increasing the tax base to generate additional revenues is a major priority for both Town leadership and residents, with the Town facing deferred maintenance requirements for its infrastructure. The Town’s economic development prospects present a major opportunity to bring in new revenues largely in the form of sales tax. Westlake, TX Economic Development Plan Report Economic Strategy Baseline 14 The construction industry was a significant contributor to taxable sales during 2018-2020, which have since declined in volume. Sales tax revenues have a relatively volatile pattern year-over-year due to one- time bumps from new developments like data centers, demonstrating Westlake’s historical revenue boosts due to one-time sales tax and fee revenues from new developments. Development in the Town is slowing, along with associated fee revenue, and will continue to drop off as the amount of developable land in the Town is reduced. In this fiscal environment, the Town must balance the imperative for increased tax revenues with the Town’s desire to preserve its low-intensity land use patterns. Typical large revenue producers like high- intensity development centers and big box retail stores are not present in Westlake. Vaquero Golf Club, historically a top sales generator in Westlake. (Baker Tilly photo) Westlake, TX Economic Development Plan Report Community and Stakeholder Perspectives 15 Community and Stakeholder Perspectives While preparing the economic development plan, the team spoke with Town employees, residents, and the developer community. Town employees who provided input included the Mayor, Town Manager, Deputy Town Manager, and Planning Director. The team held two public meetings which included local businesses, as well as a workshop with the Town Council. A multi-day site visit was also held during plan preparation, which included a community tour via automobile and helicopter of Westlake and surrounding communities, and conversations with Hillwood and members of Town leadership. Westlake has also conducted past large-scale planning efforts – most notably through a 2015 Comprehensive Plan – but the Town largely relies on short-range planning efforts. Previous Planning Efforts Westlake’s most recent comprehensive planning effort was completed in 2015. Though the plan is not recent, the goals and sentiments of the Town and its residents appear remarkably similar to those expressed today, evidencing that the Town has long been committed to preserving its semi-rural character and way of life. Stakeholder Interviews Interviews with Town employees revealed that many roles that may typically be handled by separate employees are often centralized in a single employee. Economic development activities are currently handled by the Deputy Town Manager. Town leadership anticipates a small amount of future population growth, estimating an additional 500 to 1,000 residents over the next five years. This is largely due to the Town’s desire for measured intentionality in its growth, as was emphasized by residents in public meetings. Westlake leadership sees a potential for some multi-family development to support the Town’s growth and revenue needs but understands the importance of maintaining the Town’s character and low-density development pattern. They identify the Town’s large daytime population due to its corporate campus presence as a competitive advantage and major opportunity for growth and suggest that the Town explore ways to attract and retain young professional employees in the community. Certain portions of Hillwood’s highway-adjacent land ownership in the Town have been noted as a potential regional destination opportunity, with other off-highway areas remaining locally oriented. Leadership is focused on the need to boost revenues through sales tax as opposed to property tax. Town leadership expressed the same priority on preserving view corridors as residents, and noted that town center-type developments could also serve as open, communal spaces to complement Westlake’s prized green spaces. The Town’s development is mostly governed by Planned Development (PD) Districts, which according to Town leadership has made it difficult to foster a cohesive identity for Westlake. Town leadership also noted that the Town has lagged in commercial development relative to nearby towns and currently lacks a clear long-term vision for its economic development, complemented by supporting policies and procedures. Town leadership also suggests that Westlake could leverage its corporate presence to support entrepreneurship and innovation, noting that boosting commercial development to bring more people into interactive spaces in the Town could support this goal. Public Meetings Westlake residents and business owners attended two in-person public meetings at the end of September 2024, also attended by council members and the Mayor. Attendees answered poll questions about the Town’s strengths, weaknesses, successes, and best features, as well as attendees’ desires for Westlake, TX Economic Development Plan Report Community and Stakeholder Perspectives 16 the Town’s future. Town leadership noted that citizens had not often been asked to contribute to the Town’s vision and direction, making resident input critical to inform the Town’s economic development plan. Several questions during the meetings asked about the Town’s strengths and features residents love about Westlake. In response to these questions, attendees repeatedly emphasized the centrality of Westlake Academy to the Town’s identity and success. Features like “architecture,” “beauty,” and “open space” were also commonly emphasized. In particular, residents emphasized the importance of not only open space in general but of the view corridors across the Town strategically highlighting key developments. A recent accomplishment contributing to the Town’s strength is the change in Town leadership – several residents expressed renewed confidence in Town leadership since the new mayor took office, citing a perceived stabilization of government. Several also mentioned the attraction/expansion of corporate campuses like Charles Schwab and Deloitte. When asked about their vision for the Town’s economic future, residents largely answered with “sustainability” over the long term, with a focus on financial sustainability, demonstrating that residents are aware of the Town’s financial challenges due to deferred maintenance needs and infrastructure upgrades. The graphic below shows that residents see a need for more commercial development in the Town to boost revenues. Residents’ most frequently cited priority for the next five years was substantially increasing the Town’s funding and handling infrastructure maintenance requirements. Several residents seemed to express a preference for funding infrastructure needs through impact fees rather than tax increases. Residents also emphasized the need to preserve the Town’s character by pursuing growth intentionally and mindfully and keeping the Academy at the center of the Town’s priorities. Residents want to be able to live and play within the Town limits, citing a desire for things like restaurants and grocery stores. One resident noted a lack of options for the Town’s substantial daytime population to eat outside of office buildings. Residents want to see well-placed commercial development to support Town revenues, but they repeatedly emphasized a careful consideration of where certain types of businesses are placed within the community. Town leadership and residents would prefer high-end commercial development, including luxury boutiques and high-end restaurants. One resident expressed a desire to use the 170 corridor (particularly north of 170, which residents state has a different “feel” than the rest of Westlake) to maximize tax revenue – overall, a preference for town center, mixed-use type development in select locations throughout the Town, plus lower-end commercial north of 170 emerged as a trend. As shown below, most residents favored a mixed-use, town center style for commercial development, with attention paid to the aesthetics of the architecture. One resident pointed out the existence of “home away from home” commercial centers in nearby towns filled with boutiques and other businesses people might visit on a day out. Westlake, TX Economic Development Plan Report Community and Stakeholder Perspectives 17 Residents also expressed a strong priority for finishing Entrada and potentially turning this into a town center over the next five years. Restaurants of all types and destination recreation were also desired development types; most residents expressed that they would not like to see lower-end developments like convenience, quick-trip, or big box retail in the Town. One resident also expressed opposition to entertainment venues. Most residents said they would not like to see additional residential development; however, when asked what types of development would be acceptable (beyond single-family detached homes), residents said brownstones/townhomes may be appropriate, depending on quality and how these properties age. Questions geared toward business owners revealed that they were drawn to Westlake based on being hired by developers building in the Town. The proximity to Dallas/Fort Worth International Airport was also Westlake, TX Economic Development Plan Report Community and Stakeholder Perspectives 18 mentioned. Meeting attendees also favored using additional incentive programs for business development. Community Survey As part of the strategic planning process for the Town of Westlake, Baker Tilly developed and deployed multiple surveys to obtain input from community members and Town/Academy employees, as well as from the economic development/real estate community. The survey questions were developed by Baker Tilly and were refined following discussions with the Westlake project team. The community survey was advertised on the Town’s social media pages, website, and through email communications with community groups. The survey was open from October 2-18, 2024. A total of 130 community members responded to the survey. This represents nearly an 80% confidence interval, using a sample size based on the 2022 population estimate of 1,840 for the Town. An email invitation was also sent to employees on October 2, and this survey closed on October 18, 2024. A total of 82 employees (53% of Town and Academy employees) responded to the employee survey. Although we received only two survey responses from the economic development/real estate community, this information is supplemented by insights gathered during the site visit. The survey generally revealed similar patterns when compared to the public meeting surveys, emphasizing the fact that preserving the look, feel, and experience of the Town is front-of-mind for many residents and community members. Maintaining open spaces, vistas and well-designed buildings and landscapes is of high importance to Westlake residents. There is recognition of the importance of economic impact and a desire to maintain the high-quality standard of the Westlake experience in the coming years. Desired Development Types When asked about the types of future economic development preferred in Westlake, 42% of survey respondents from the community prefer “restaurants (fast casual, sit-down, high-end/boutique, etc.)” as the primary type of new business to develop; this is followed by “town-center development, including mixed-use, retail, housing, amenities, etc. (25% of respondents). Town of Westlake and Academy employees expressed similar views. Table 5. What types of business / what types of development would you like to see in Westlake? Question 2. What types of businesses / what types of development would you like to see in Westlake? (Respondents were given two choices) Community Employees Restaurants (Fast casual, sit-down, high-end/boutique, etc.) 109 (42%) 43 (34%) Town Center (Mixed-use, retail, housing, amenities, etc.) 66 (25%) 29 (23%) Other options selected by survey participants Other 27 (10%) 19 (15%) Entertainment (Concert venue, cinema, etc.) 27 (10%) 12 (10%) Destination Recreation (Income-generating sports and recreation attractions) 17 (7%) 11 (9%) Convenience and Quick-Trip Retail (Gas stations, dry cleaning, etc.) 12 (5%) 2 (2% Big Box Retail (e.g., Target, Walmart, Costco, etc.) 2 (1%) 9 (7%) Totals 260 125 Types of Development Not Desired Conversely, survey respondents were asked about the type(s) of businesses that should not be developed in Westlake. Both residents (44%) and employees (42%) are averse to “big box retail (e.g., Target, Walmart, Costco, etc.).” “Convenience and quick-trip retail (gas stations, dry cleaning, etc.)” was Westlake, TX Economic Development Plan Report Community and Stakeholder Perspectives 19 the next highest percentage among the respondents; community members (28%) and employees (26%). Respondents noted that these types of businesses are located close by in neighboring communities to explain why these businesses are not desired in Westlake. Table 6. What types of businesses do you NOT want in Westlake? Question 3. What types of businesses do you not want in Westlake? (Respondents were given two choices) Community Employees Big Box Retail (e.g., Target, Walmart, Costco, etc.) 108 (42%) 47 (39%) Convenience and Quick-Trip Retail (Gas stations, dry cleaning, etc.) 69 (27%) 29 (24%) Other option selected by survey participants Destination Recreation (Income-generating sports and recreation attractions) 31 (12%) 6 (5%) Entertainment (Concert venue, cinema, etc.) 19 (7%) 13 (11%) Other 16 (6%) 16 (13%) Town Center (Mixed-use, retail, housing, amenities, etc.) 17 (6%) 6 (5%) Restaurants (Fast casual, sit-down, high-end/boutique, etc.) 0 (0%) 4 (3%) Totals 260 121 Future Economic Vision Community and employees, Town Council and Town leaders have a distinct vision for the economic future of Westlake. When asked about an economic vision for the future, survey respondents provided themes summarized in the table below. Table 7. What is your vision for the Town’s economic future? # Community Themes Employee Themes 1 Bring middle- to high-end shopping, restaurants and retail. Support development and infrastructure. 2 Selectively attract new businesses that still preserve small-town charm. Identify ways to better fund Westlake Academy and increase amenities around the Town. 3 Bring more local quality restaurants and high-end amenities. Increase revenue with the addition of restaurants and retail. 4 Avoid introducing additional taxes. Leverage the Academy as a “selling point.” 5 Continue financial support to Westlake Academy. Continue to develop and expand the Westlake Academy campus. 6 Address the Entrada development by strategically sourcing the right businesses. Westlake, TX Economic Development Plan Report Internal Policies and Procedures 20 Internal Policies and Procedures Westlake’s policies, procedures, and tools surrounding economic development are not well documented, developed, and controlled. The Town’s economic development operations could be further professionalized, and staff capacity is limited with individuals serving in multiple roles. In order to implement the vision and goals the Town identifies via this economic development planning effort, a suite of economic development policies, procedures, tools, and supporting human resources will need to be developed to support the Town’s economic vision in a consistent, strategic, and transparent manner. Economic Development Tools and Best Practices The Town of Westlake does not have policies or SOPs governing its use of economic development tools, including incentives. However, the Town has executed economic development agreements on an ad-hoc basis. Past agreements have, for example, waived land dedication obligations and trail construction requirements in exchange for charitable donations, and granted tax abatements. The Town has used commercial/industrial tax abatement reinvestment zones for its corporate campuses. The Town approved an ad valorem tax abatement and reimbursement of sales taxes generated by construction for at least one campus expansion. It is unclear whether the Town implements a “but for” test for the award of incentives, which would dictate that incentives should only be used in situations where they are a deciding factor for companies making investment decisions. The Town has generally not pursued incentives for small businesses, but both Town leadership and residents have expressed a willingness to consider creating such a program. The Town also demonstrates a concern for sustainability. Town Code includes certain land dedication requirements for dedicated parks or reserved public open space in connection with nonresidential developments, meant to ameliorate or eliminate environmental impacts, buffer adjoining land uses, and prevent undue concentration of paved areas. As mentioned, zoning is typically implemented via Planned Development (PD) Districts. The Town has expressed a willingness to simplify its zoning requirements to reduce barriers for developers. Westlake, TX Economic Development Plan Report Strengths, Weaknesses, Opportunities, and Threats (SWOT) 21 Strengths, Weaknesses, Opportunities, and Threats (SWOT) When analyzing the economic, demographic, and real estate factors outlined in this report, as well as community and stakeholder perspectives, the Baker Tilly team has identified the following strengths, weaknesses, opportunities, and threats for the Town of Westlake’s economic development efforts. Strengths • Strong resident civic involvement with a healthy awareness of Town’s fiscal situation • Large tracts of developable land remaining in the north/northwest area of the Town, which allows for creative possibilities • New Town leadership, with increased professionalization • Strong Town aesthetic/natural beauty • Corporate anchors bringing a large daytime population Weaknesses • Small resident population which must be supplemented by other sources of demand • Low population growth potential • Lack of a long-term vision for economic development • Lack of internal infrastructure, like comprehensive policies, procedures, and tools for economic development • Opposition to certain commercial development types that could generate large tax revenues • Opposition to multifamily development that could attract and retain young professionals • Need for professional Town staff to support leadership and implement programs • Lack of amenities for daytime population • Need for new revenue to maintain fiscal sustainability of Town operations • Planned Development zoning districts present barriers for developers Opportunities • Leveraging the daytime population as a distinct demand group to support additional commercial development • Implement development types strategically throughout different areas of the Town to define Westlake’s identity and maintain the semi-rural character of the community Threats • Competing communities have taken advantage of historical regional growth through commercial development, which may present competition to the success of development in Westlake that attempts to attract a regional audience • Mobility of corporate anchors • Working through timeline and decision-making delays for development Westlake, TX Economic Development Plan Report Strategic Priorities and Action Agenda 22 Strategic Priorities and Action Agenda Westlake’s unique position on the suburban edge of the Dallas-Fort Worth metroplex positions it well to leverage the ongoing economic activity and reinvestment being driven by new housing construction and job creation. Because the Town holds a key asset in a substantial amount of developable land, it can strategically position itself and craft a customized approach for its economic development efforts. This approach can be framed as a mutually beneficial balance of value capture and value creation by investing in its economic strengths and capitalizing on regional market activity. With respect to the Town’s need for fiscal sustainability and economic resilience, a core set of strategies can guide future decision making and the prioritization of projects for the benefit of the community. Charles Schwab campus and adjacent highway-abutting developable land. (Baker Tilly photo) To be successful in a strengthened position of economic resilience, the Town will need to pursue simultaneous strategies to achieve goals of supporting new construction and development, maintaining and enhancing community identity and sense of place, and effectively managing the development services process to move at the pace of business. These strategies have a primary market focus of economic diversification, while the community perspective seeks to maintain the Town as a desirable place to live. Within this dynamic, real estate development can be used as a vehicle to elevate the Town into a position of improved fiscal strength. Westlake has an opportunity to leverage demand from its existing businesses as well as households in the surrounding region. Key considerations for these strategies include: • Create a balanced approach for the Town’s future by leveraging developable land to generate new tax revenues while preserving community character; • Harness the market potential of new household creation in the northern portions of the DFW metroplex to support new housing development in limited portions of the Town; Westlake, TX Economic Development Plan Report Strategic Priorities and Action Agenda 23 • Collaborate with the large corporate campuses to support new development that creates a symbiotic relationship between the spending demand of employees and the delivery of new retail amenities in mixed-use projects; and, • Leverage visibility and access along Highways 114 and 170 to implement a placemaking initiative that elevates Westlake as a community of choice. Table 8. Strategies Matrix for Economic Diversification No. Action Components & Considerations Relationship Building Economic Development 1 Prioritize development sites along highway corridors to pursue a mixed-use development approach. • Focus development on the visual line- of-sight of Highways 114, 170, and 377. • Leverage the highway’s visual element to co-brand the projects with Westlake, the developer, and major tenants. • Highway development sites offer an advertising opportunity for the Town to distinguish itself in the market. • Coordinate future development and land use planning decisions with Hillwood. • Build relationships with real estate brokers to anticipate tenant needs and guide future projects. 2 Leverage the employees and visitors of existing corporate campuses to drive demand for new development. • Employees of major corporate users present opportunities for value creation in the Town’s economy. • New development that responds to employee demand creates value capture for economic diversification. • New projects should focus on delivering uses that appeal to employees before, during, and after work. • Build relationships with the existing corporate users to identify future development opportunities that align with their needs. • Conduct a survey of existing employees to determine potential levels of demand for new uses. 3 Strategically position the Town as a prime location for the new construction of corporate campuses. • Delineate future land use districts that can accommodate corporate campuses. • Publish design guidelines and details about the development review process for future users and Hillwood. • Coordinate with Hillwood to manage expectations and receive updates about potential new projects. • Establish development review standards with Town staff and elected officials to anticipate future projects. • Publish details about future land use management for Town residents to review and understand. 4 Focus new development efforts on projects that will drive tax base diversification. • Focus on projects that will support and strengthen Town revenue sources from sales tax and ad valorem tax. • Align land use management decisions with the need for additional tax revenue. • Consider different development patterns that create a higher density of tax base, including mixed-use buildings, walkable districts, and big box stores. • Establish a review procedure for Town staff and elected officials to estimate potential new taxes derived from proposed projects. • Align future land use management and development services review with potential anticipated projects. Westlake, TX Economic Development Plan Report Strategic Priorities and Action Agenda 24 No. Action Components & Considerations Relationship Building 5 Emphasize an increase in the intensity of development patterns to support the financial viability of projects for both developers and the Town. • Dense design patterns support a mix of uses and can create multiple revenue sources for project pro formas. • Density can be measured with lot coverage and dwelling units per acre. • New development patterns can focus on mixed-use programming that includes housing, retail, amenities, and entertainment. • Housing can include luxury multi-family and condos in the form of townhomes, brownstones, and stacked flats. • Development impact fees can cover the additional infrastructure and other costs incurred by the Town as a result of new developments. • Coordinate with Hillwood to align their housing prototypes with Town design standards. • Clarify Town design standards internally with staff and elected officials to directly manage expectations with developers and remove ambiguity from the decision-making process. Community Building & Identity 6 Develop placemaking priorities for key locations in the Town to establish activity centers and a visual identity. • Identify future development areas in the Town and align land use management goals and decisions with those locations. • Leverage future development at key locations to create activity centers and focal points. • Focus on branding opportunities along the highway corridors to create visual prominence for the Town. • Consider mixed-use, walkable districts with a higher intensity of development at key locations, which can be anchored by big box retail, hotels, or another large user. • Align future land use management decisions with a higher intensity development pattern at certain locations. • Align Town staff and elected officials to future land use decisions and how a development services review will consider potential anticipated projects. 7 Develop a common design standard and aesthetic for the Town to guide developers and their proposals. • Develop and publish design standards to manage expectations about the visual aesthetic of new development and how projects will be reviewed by Town staff and elected officials. • Clarify acceptable use types and space programming layouts to manage building massing and density. • Balance aesthetic expectations with project economics to not over-design a project and make it infeasible. • Align Town staff and elected officials on design standards and their role in the development review process. • Publish the design standards for easy access by developers and residents. 8 Create opportunities and events to engage the community in civic spaces. • Integrate public gathering spaces into new development to host community activities. • Co-brand these civic spaces with the developer and tenants to market the Town. • Consider developing a regular schedule of activities to offer community gathering opportunities. • Coordinate with developers to encourage the incorporation of public space into projects. • Leverage Town staff to assist in managing community events. • Coordinate with the Metroport Chamber to host events. Town Development Services Westlake, TX Economic Development Plan Report Strategic Priorities and Action Agenda 25 No. Action Components & Considerations Relationship Building 9 Publish materials that describe the Town’s development review process to assist developers in managing new projects. • Develop and publish online materials that establish a step-by-step guide that outlines the development review process. • Leverage the guide to manage expectations of developers and clearly communicate Town regulations. • The guide should remove ambiguity from the decision-making process and establish clear guidelines. • Coordinate with Town staff to develop the guide. • Publish the guide on the Town’s website and regularly maintain it for accuracy. 10 Develop and maintain a standard process to review incentive requests for developers and corporate users for financial assistance. • If the Town wishes to expand its incentive offerings, it should establish a standard process for reviewing requests. • The standard process should include application materials, a scoring or evaluation rubric, and a standardized review and approval/denial process. • Potential incentive offerings should be structured and offered to companies in a substantially similar way. • Ambiguity and arbitrary decisions should be removed from the process. • Coordinate with Town elected officials about their willingness to offer incentives. • If Town elected officials support the idea, work internally with staff to build the processes and procedures. 11 Conduct ongoing community engagement about new development and capital infrastructure to help guide decision making. • Continue to maintain existing community engagement efforts with Town residents about new updates. • Conduct focused engagement efforts for potential new projects to solicit feedback about proposals. • Designate Town staff to manage the engagement efforts. • Provide regular updates to Town elected officials about feedback received. • Consider using an online tool, like Social Pinpoint, to make feedback publicly available. Westlake, TX Economic Development Plan Report Conclusion 26 Conclusion The Town of Westlake has a significant opportunity to promote its unique character and brand while bringing in additional Town revenues and providing for the needs of its residents. These opportunities will be best leveraged through partnerships with existing stakeholders in the Town, including corporate campus partners and major landowner Hillwood, in alignment with the Town’s priorities and resident preferences. The Town should also think of its regional context as a contributor to its goals and growth; leveraging demand from continued regional household growth in combination with the corporate campus daytime population within Westlake’s bounds will contribute to a strong economic base. The Town has demonstrated a strong priority on balancing the maintenance of Westlake’s natural beauty and community identity with the need for strategic growth in areas that will both enhance this identity and bring in new Town revenues. The strategies recommended in this report effectively balance these dual priorities, supported by a robust internal infrastructure and suite of tools to achieve both ends.