Report|4 Sep 2026

Estero Municipal Improvement District, CA - Wastewater Enterprise Surveillance Report

Rating Summary

The rating continues to reflect Estero Municipal Improvement District (“District” or “EMID”)’s very wealthy service area, with a primarily residential customer base, and exceptional liquidity position, supported by regular annual rate increases. Partially offsetting these strengths is a relatively high debt burden.

In 2020, the San Mateo-Foster City Public Financing Authority (the “Authority”), on behalf of the District, entered into a WIFIA Loan Agreement with the U.S. Environmental Protection Agency (EPA) of approximately $66.9 million to finance the District’s 25% share of the San Mateo Wastewater Treatment Plant (“WWTP”) Upgrade and Expansion Project. Concurrently, the Authority and the District entered into a Financing Agreement under which the District pledged the net revenues of its Wastewater Enterprise to repay the WIFIA loan. The WIFIA loan is on parity with outstanding debt of the Wastewater Enterprise. Legal provisions include a 1.20x rate covenant for any…

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