PMC provided the analysis and presented the fiscal impacts from annexation of unincorporated county islands within the City’s urban growth boundary. Tasks included providing an assessment of existing conditions, confirming land use values and market absorption rates, identifying infrastructure and service deficiencies, determining project area revenues and capital and O&M expenditures, and developing implementation strategies. The analysis further included an evaluation of the tax-sharing implications with special districts such as fire and sanitation that provide service to the unincorporated islands.