What did New Braunfels’ $13.9 million in road-fee balances mean for drivers?

These are historical ledger figures, not current cash balances.

Who pays and who benefits

The city collects the fee at the building-permit stage, while drivers benefit when eligible road-capacity projects are delivered. The June 2026 draft roadway impact-fee study says fees are assessed at plat and collected at permit. That timing creates the practical question behind the balance: which road projects will use money already recorded in each area’s ledger?

The city’s 2022 ordinance set collected fees equal to the 2019 maximum rates, effective March 1, 2023. The 2026 study presents new maximum rates, but the council chooses the rates it collects. A study maximum therefore should not be read as a bill for a particular new home or as the final 2026 fee schedule.

What has to go right

The ledger is a useful starting point, but a balance alone does not measure whether a road project is on schedule. The accountant performed agreed-upon procedures covering transactions through Sept. 30, 2025, and did not issue an audit opinion. Matching each area’s figure to eligible project commitments and later spending is the next way to test what the balance means for drivers.

What the records don’t say

The report identifies an Oct. 26 hearing and a Nov. 9 final reading in the 2026 fee process. Readers can use the city’s independent accountant’s report to check the historical balances and the draft study to inspect the proposed rate framework. The next hearing packet and a later fund ledger are the records to watch for project commitments, newer balances and the rates the city proposes to collect.