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ITEM 4.2 Parkview Retail64up Otkgo MINNESOTA DEPARTMENT INFORMATION Request for City Council Action ORIGINATING DEPARTMENT REQUESTOR: MEETING DATE: Administration City Administrator/Finance Director Flaherty October 28, 2019 PRESENTER(s) REVIEWED BY: ITEM #: Administration 4.2 STRATEGIC VISION MEETS:`I THE CITY OF OTSEGO: proposed property tax abatement program for the Parkview Retail development. Is a strong organization that is committed to leading the community through innovative communication. X Has proactively expanded infrastructure to responsibly provide core services. Yes — Held October 28, 2019 Is committed to delivery of quality emergency service responsive to community needs and expectations in a cost-effective manner. X Is a social community with diverse housing, service options, and employment opportunities. development stage building plans were submitted on October 15, 2019, with the City Council expecting to Is a distinctive, connected community known for its beauty and natural surroundings. AGENDA ITEM DETAILS RECOMMENDATION: City staff is recommending that the City Council approve a resolution calling a public hearing on the proposed property tax abatement program for the Parkview Retail development. ARE YOU SEEKING APPROVAL OF A CONTRACT? IS A PUBLIC HEARING REQUIRED? No Yes — Held October 28, 2019 BACKGROUND/J USTI FICATION: The City of Otsego has received a request for financial assistance from Rice Companies for the Parkview Retail development. This development received preliminary plat approval in July 2019. A final plat and development stage building plans were submitted on October 15, 2019, with the City Council expecting to review the application on November 12, 2019. The financial assistance request from Rice Companies was for the construction of certain streets, utilities and related public improvements within the Parkview Retail development. The improvements are currently estimated to cost $871,171; however, it should be noted that the improvements have not been through engineering design or the contractual bidding process, so the cost is subject to change. City staff is recommending that the City Council provide funding for the improvements through tax abatement. The City is authorized to establish tax abatement through Minnesota Statute §469.1812 through §469.1815. The City has adopted a Tax Abatement Policy to be used as a guide in the processing and review of financial assistance requests. Per request from the City, Wright County has proposed to partner with the City to provide funding for the improvements through tax abatement. Although not formally approved by the County Board, discussions with County staff indicate that the Board would support funding up to an amount of $400,000. Participation by Wright County is subject to their own public hearing, expected to be on November 19tH The proposed tax abatement program would establish an abatement of a portion of the increase in property taxes caused by the Parkview Retail development to finance and provide the public infrastructure improvements. The maximum amount of the tax abatement is estimated to be $950,000 based on eligible development costs, estimated values of the new development and current property tax rates. Minnesota Statute and City Policy require a public hearing to be held for the proposed property tax abatement program. On September 23, 2019, the City Council approved Resolution 2019-51 calling for a public hearing on the proposed property tax abatement program; which is being conducted at the October 28, 2019 meeting. Nick Anhut from Ehlers, the City's development finance consultant will be present at the October 28, 2019 meeting. He will review the attached memo with the City Council and be available for questions from the City Council and/or public. Other than holding the public hearing, there are no required action items for this meeting. Briggs and Morgan, the City's bond counsel will soon begin drafting a tax abatement agreement as well. The parties to said agreement would include the City, Wright County and the developer. This agreement will be presented to the City Council for consideration of approval via resolution at the November 12, 2019 meeting. The timing difference was to coincide with the City Council review of the final plat and development stage building plans. SUPPORTING DOCUMENTS ATTACHED: • Memo from Nick Anhut, Ehlers POSSIBLE MOTION PLEASE WORD MOTION AS YOU WOULD LIKE IT TO APPEAR IN THE MINUTES: No action is necessary for this item. BUDGET INFORMATION FUNDING: BUDGETED: N/A g'*'- E H L E R S No LEADERS IN PUBLIC FINANCE To: Adam Flaherty, City of Otsego From: Nick Anhut, Ehlers Date: October 23, 2019 Subject: Summary and Analysis for Public Infrastructure Abatement Request Overview Rice Companies has approached the City of Otsego about developing a 20 -acre plat of agricultural land into mixed-use commercial and housing uses. A new Coburns is proposing to anchor Phase I of the development in 2020 with a 44,000 square foot (s.f.) grocery store. Although the developer is not committed to a timeline for development of future phases, it is currently platting for approximately 70 units of multi -family housing, and the concept anticipates additional retail and small tenant office development to follow as well as. In addition to site preparation, internal infrastructure and building construction, the development requires two public streets designed to service all phases of the development as well as adjacent areas. Costs of the streets will be incurred up front as part of the site preparations for Phase I, but ahead of future phases of development. The developer has stated that it is unable to privately finance the cost of the public streets internally or by burdening the property with assessments. Due to the overall desire to encourage development within the city and the expected increase in tax revenues made available from the new commercial use, the City of Otsego is considering the use of tax abatement to finance up to $950,000 of public infrastructure capital and interest costs. Background on Tax Abatement The authority for tax abatement is found in Minnesota Statutes, Section 469.1812 to 469.1815. It is a tool available to municipalities to help incentivize new or existing development, as well as finance public infrastructure and/or public facilities. The tool enables the City to use the property tax revenues received from a particular property to help finance the development or infrastructure. With a tax abatement program, a property pays its taxes to the county auditor and then the county auditor remits each jurisdiction its share of the taxes within the regular property tax settlement. The local government then either rebates a portion of the taxes paid to assist in private financing for a qualified public purpose, or allocates that resource toward repaying its bonds, loans or costs incurred with financing a public improvement. The property does not pay any more or less than other similar parcels when tax abatement is used. It is each local government's choice whether to participate, as well as decide how much and for how long it will abate the taxes. There are a few statutory requirements. These include: 1. A public hearing must be held following publication of a notice in the newspaper at least 10 days proper to the hearing. 2. After the public hearing is held, each participating local government can consider a resolution approving the term and amount of abatement, find that the benefits of the BUILDING COMMUNITIES. IT'S WHAT WE DO. � info@ehlers-inc.com � 1 (800) 552-1171 @ www,ehiers-inc.com g'%'EHLERS LEADEP.S IN PUBLIC FINANCE abatement exceed the costs, and find that the project meets one of the following objectives: a, increase or preserve tax base; b. provide employment opportunities in the political subdivision; c. provide or help acquire or construct public facilities; d. help redevelop or renew blighted areas; e. help provide access to services for residents of the political subdivision; f. finance or provide public infrastructure; 3. Total tax abatements for all projects within a local government cannot exceed the greater of $200,000 or 10% of its net tax capacityep r year. The participating local governments have many choices for the delivery and purpose of the abatement. The tool can be specified for a term of up to a 20 -year maximum. It can reimburse for a specific project cost or financing or more generally provide an incentive subsidy. The abatement can utilize all or just a portion of the annual taxes available. Consideration should be given as to whether tax abatement payments impair existing budgets or anticipated revenues necessary to meet future service needs incurred by the development. Typically, tax abatement payments have been outside levy limits for MN cities and counties. Tax Abatement Analysis The existing property consists of seven (7) parcels with a preliminary Pay 2020 estimated market value of $1,281,000. The new grocery, based upon a preliminary estimate of $5,100,000 million taxable value from the County assessor's office, is expected to pay approximately $166,800 in annual property taxes. The exact amount of taxable value will not be determined until the facility is constructed by the close of 2020, and first new taxes made available for the 2022 tax collection. Of the increased tax capacity projected for the property from the grocery store above its current levels, approximately $107,344 represents local property taxes eligible for abatement. The city's share of this amount is approximately $34,195 per year and the county's share at $41,983. The school district has declined to participate and represents the remaining $31,166. If only two of the three major jurisdictions participate, the maximum term of the abatement can be up to 20 years. Starting with the increased taxes in 2022, the maximum term available is to 2041. The remaining taxes paid by the developed grocery property are either the existing tax levels from its current use or ineligible for abatement. Approximately $42,310 relates to state property taxes and $9,909 is for school district operating levy referenda both ineligible for abatement. Any additional development phases will increase the overall tax capacity over the estimates above. A fully developed 20 -acre site could reasonably achieve a combined taxable market value of $15 - 18 million, representing a 12x to 14x increase from the existing site. Using modest estimate of the development concept, the estimate of the potential annual City tax abatement revenue is $89,700, with the County's at $110,130. Details on the Proposed Public Infrastructure Financing The development concept includes multiple phases: the aforementioned commercial development at the SE corner of Highways 39 and 42, as well as future mixed-use phases consisting of apartments and office/retail development. The concept requires the installation of an estimated $900,000 in public infrastructure to install two public streets and right of way improvements as part of the initial phase. BUILDING COMMUNITIES, IT'S WHAT WE DO. Q info@ehlers-inc.com 1 (800) 552-1171 (ff) www.ehlers-inc.com gk�EHLERS LEADERS IN PUBLIC FINANCE Wright County is proposing to partner with the City to provide funding to construct the improvements using tax abatement. Participation by Wright County would be subject to its own Abatement public hearing process and the negotiation of a cooperative agreement with the City. In discussions with County Officials, it is anticipated that the County would provide its abatement revenue stemming from the grocery and apartment development in an amount up to $400,000 to reimburse the City's public infrastructure cost contribution. Analysis of the development and potential tax revenues anticipates that the County's potential abatement revenue from the grocery itself could provide this amount within ten years, adding the apartments shows the potential to recoup within 6 years. The remainder of the infrastructure expense is anticipated to be recovered by City of Otsego's abatement revenues within the 20 - year maximum. An abatement revenue cash flow analysis for just the grocery as well as different phases of the potential development are provided as an Exhibit A to this memo. Risks and Considerations The proposal is for the City and County to use the abatement revenues to reimburse costs associated with installing the public infrastructure. There is financial risk for repayment if taxes are not paid on the property, if the development is significantly delayed, or if the taxes are less than expected. For example, if annual taxes are less than anticipated, the abatement revenue would also be proportionately lower. We recommend the City and/or County enter into an abatement agreement with the developer which spells out the terms and conditions for the use of this tool and provides additional security to ensure that the public infrastructure costs are recovered in the event the developer does not complete the anchor grocery development. To alleviate a portion of this risk, we recommend the developer covenant it will not default on its taxes, petition for a reduction of taxes while the loan is outstanding, as well as provide a letter of credit in the amount of the public infrastructure costs until at least the grocery store is constructed. This agreement could be a single document for both local governments that the City's public finance attorney could draft. We have worked on several tax abatement projects across the State. In our experience, the most important finding is the one in which the local government must find that the benefits of the project financed by the abatement will outweigh the costs, namely that the cost of the public infrastructure will provide a net benefit to the community considering the public expense. In addition, the resolution must also state that proposed project to be financed meets one of the objectives identified within the Abatement Statute. In our opinion, the public infrastructure and overall development demonstrates three of the criteria: (1) increasing the tax base, (2) providing employment opportunities in the political subdivision, and (3) financing and providing public infrastructure. Further, the use of tax abatement fits within larger Community and Economic Development policies and objectives of the City. The anticipated development will create public benefit in the form of jobs, the ability to create new infrastructure, provide new community amenities or attract new services, and generates momentum for new types of development within the City of Otsego. Please contact me at (651) 697-8507 with any questions. I look forward continued discussion as the City of Otsego and Wright County consider this project. BUILDING COMMUNITIES. IT'S WHAT WE DO. 0 info@ehlers-inc.com Zy 1 (800) 552-1171 www.ehlers-inc.com EXHIBIT A - Tax Abatement Cash Flow Scenarios Phasa In - rrnrary (lnly in 9n9n Phase I - Grocery in 2020; Phase I - Grocery and Apartments (2020/2021); Apartments in 2021 Phase 11 - Mixed Use Office/Retail (20231 City Present City s Present County Present Abatement Value Abatement Value Abatement Value Period Tax w/ Tax Rate at w/ Tax Rate at Years Year 36.060% 2.50% 44.273% 0.00% 28,885 2020 - - 28,885 85,626 35,464 2021 28,885 111,779 35,464 148,375 28,885 2021 - - - - 0.5 2022 17,098 16,269 20,992 20,992 1 2022 17,098 32,337 20,992 41,983 1.5 2023 17,098 48,206 20,992 62,975 2 2023 17,098 63,880 20,992 83,967 2.5 2024 17,098 79,360 20,992 104,959 3 2024 17,098 94,649 20,992 125,950 3.5 2025 17,098 109,749 20,992 146,942 4 2025 17,098 124,663 20,992 167,934 4.5 2026 17,098 139,393 20,992 188,925 5 2026 17,098 153,941 20,992 F 209,917 5.5 2027 17,098 168,309 20,992 230,909 6 2027 17,098 182,500 20,992 251,901 6.5 2028 17,098 196,515 20,992 272,892 7 2028 17,098 210,358 20,992 293,884 7.5 2029 17,098 224,030 20,992 314,876 8 2029 17,098 237,533 20,992 335,867 8.5 2030 17,098 250,869 20,992 356,859 9 2030 17,098 264,041 20,992 377,851 9.5 2031 17,098 277,050 20,992 398,843 10 2031 17,098 F 289,898 20,992 419,834 10.5 2032 17,098 302,588 20,992 440,826 11 2032 17,098 315,121 20,992 461,818 11.5 2033 17,098 327,499 20,992 482,809 12 2033 17,098 339,725 20,992 503,801 12.5 2034 17,098 351,800 20,992 524,793 13 2034 17,098 363,725 20,992 545,784 13.5 2035 17,098 375,503 20,992 566,776 14 2035 17,098 387,136 20,992 587,768 14.5 2036 17,098 398,626 20,992 608,760 15 2036 17,098 409,973 20,992 F 629,751 15.5 2037 17,098 421,180 20,992 650,743 16 2037 17,098 432,249 20,992 671,735 16.5 2038 17,098 443,182 20,992 692,726 17 2038 17,098 453,979 20,992 713,718 17.5 2039 17,098 464,643 20,992 734,710 18 2039 17,098 475,176 20,992 755,702 18.5 2040 17,098 485,578 20,992 776,693 19 2040 17,098 495,852 20,992 797,685 19.5 2041 17,098 505,999 20,992 818,677 20 2041 17,098 516,021 20,992 839,668 Totals: 683,903 516,021 839,668 839,668 Phase I - Grocery in 2020; Phase I - Grocery and Apartments (2020/2021); Apartments in 2021 Phase 11 - Mixed Use Office/Retail (20231 City Present County Present Abatement Value Abatement Value w/ Tax Rate at " w/ Tax Rate at 36.060% 2.50% 44.273% 0.00% 17,098 16,269 20,992 20,992 17,098 32,337 20,992 41,983 28,885 59,147 35,464 77,447 28,885 85,626 35,464 112,911 28,885 111,779 35,464 148,375 28,885 137,608 35,464 183,838 28,885 163,119 35,464 219,302 28,885 188,314 35,464 254,766 28,885 213,199 35,464 290,229 28,885 237,776 35,464 325,693 28,885 262,050 35,464 361,157 28,885 286,025 35,464 396,621 28,885 309,703 35,464 432,084 28,885 333,089 35,464 467,548 28,885 356,186 35,464 503,012 28,885 378,998 35,464 538,476 28,885 401,529 35,464 573,939 28,885 423,781 35,464 609,403 28,885 445,759 35,464 644,867 28,885 467,465 35,464 680,330 28,885 488,903 35,464 715,794 28,885 510,077 35,464 751,258 28,885 530,989 35,464 786,722 28,885 551,643 35,464 822,185 28,885 572,042 35,464 857,649 28,885 592,189 35,464 893,113 28,885 612,088 35,464 928,577 28,885 631,741 35,464 964,040 28,885 651,151 35,464 999,504 28,885 670,321 35,464 1,034,968 28,885 689,255 35,464 1,070,431 28,885 707,956 35,464 1,105,895 28,885 726,425 35,464 1,141,359 28,885 744,666 35,464 1,176,823 28,885 762,682 35,464 1,212,286 28,885 780,476 35,464 1,247,750 28,885 798,050 35,464 1,283,214 28,885 815,407 35,464 1,318,678 28,885 832,549 35,464 1,354,141 28,885 1 849,481 1 35,464 1,389,605 City Present County Present Abatement Value Abatement Value w/ Tax Rate at w/ Tax Rate at 36.060% 2.50% 44.273% 0.00% 17,098 16,269 20,992 20,992 17,098 32,337 20,992 41,983 28,885 59,147 35,464 77,447 28,885 85,626 35,464 112,911 28,885 111,779 35,464 148,375 28,885 137,608 35,464 183,838 44,850 177,219 55,065 238,903 44,850 216,340 55,065 293,968 44,850 254,978 55,065 349,033 44,850 293,140 55,065 404,097 44,850 330,830 55,065 459,162 44,850 368,055 55,065 514,227 44,850 404,821 55,065 569,292 44,850 441,132 55,065 624,356 44,850 476,996 55,065 679,421 44,850 512,416 55,065 734,486 44,850 547,399 55,065 789,551 44,850 581,951 55,065 844,615 44,850 616,075 55,065 899,680 44,850 F 649,779 55,065 F 954,745 44,850 683,066 55,065 1,009,810 44,850 715,943 55,065 1,064,874 44,850 748,413 55,065 1,119,939 44,850 780,483 55,065 1,175,004 44,850 812,157 55,065 1,230,069 44,850 843,439 55,065 1,285,133 44,850 874,336 55,065 1,340,198 44,850 904,851 55,065 1,395,263 44,850 934,989 55,065 1,450,328 44,850 F 964,756 55,065 1,505,392 44,850 994,154 55,065 1,560,457 44,850 1,023,190 55,065 1,615,522 44,850 1,051,868 55,065 1,670,587 44,850 1,080,191 55,065 1,725,651 44,850 1,108,165 55,065 1,780,716 44,850 1,135,793 55,065 1,835,781 44,850 1,163,080 55,065 1,890,846 44,850 1,190,030 55,065 1,945,910 44,850 1,216,648 55,065 2,000,975 44,850 1 1,242,937 55,065 1 2,056,040 1,131,822 849,481 1 1,389,605 1,389,605 1 1 1,674,628 1,242,937 1 2,056,040 2,056,040 10/23/2019 g%'EHLERS LEADERS IN PUBLIC FINANCE Public Improvements Tax Abatement City of Otsego, MN 44,000 sq. ft. Commercial Grocery, 70 -unit Apartments, and 32,000 sq. ft. Retail/Restaurant and office Fiscal Disparities Election [Inside, Outside or NA] NA Incremental or Total Fiscal Disparities Fiscal Disparities Contribution Ratio Fiscal Disparities Metro -Wide Tax Rate Term of City Abatement 20 Term of County Abatement 20 Term of School District Abatement 20 School District N 728 Total Years of Abatement: 20 ASSUMPTIONS BASE VALUE •' •N (Original Tax Capacity) DistrictType: Abatement Current Total Local Tax Rate: 113.1980% Pay 2019 Tax Year Current CityTax Rate 36.060% Pay 2019 First Year Construction or Inflation on Value 2020 Current County Tax Rate 44.273% Pay 2019 Inflation Rate - Every Year: 0.00% Current School District No. 728 Tax Rate 32.865% Pay 2019 Interest Rate 3.00% Current Other Tax Rate Address Market Value Market Value Market Value for District State-wide Tax Rate (Comm./Ind. only used for total taxes) 42.4160% Pay 2019 Present Value Date: 1 -Aug -20 Market Value Tax Rate (Used for total taxes) 0.19430% Pay 2019 First Period Ending 1 -Feb -21 100% 281,400' Pay 2020 Cashflow Assumes First Abatement 2022 PROPERTY TAX CLASSES AND CLASS RATES: 4,878 118-257-000020 Assumes Last Year of Abatement 2041 Fzemnt Clacc Rata rFvemntl n nnoi 102,900' Fiscal Disparities Election [Inside, Outside or NA] NA Incremental or Total Fiscal Disparities Fiscal Disparities Contribution Ratio Fiscal Disparities Metro -Wide Tax Rate Term of City Abatement 20 Term of County Abatement 20 Term of School District Abatement 20 School District N 728 Total Years of Abatement: 20 1. Base values are for pay 2020 based upon review of Wright County property website on 10.21.2019. Prepared by Ehlers 8 Associates, Inc. - Estimates Only BASE VALUE •' •N (Original Tax Capacity) Percentage Tax Year Property Current Class After Land Building Total Of Value Used Original Original Tax Original After Conversion Map # PID Owner Address Market Value Market Value Market Value for District Market Value Market Value Class Tax Capacity Conversion Orig. Tax Cap. Area/Phase 118-500-221203 106,000 175,400 281,400 100% 281,400' Pay 2020 Hmstd. Res. 2,695 C/I Pref. 4,878 118-257-000020 102,900 0 102,900 100% 102,900' Pay 2020 C/I Pref. 1,544 C/I Pref. 1,544 118-257-000010 89,600 0 89,600 100% 89,600: Pay 2020 C/I Pref. 1,344 C/I Pref. 1,344 118-257-001020 77,600 0 77,600 100% 77,600 Pay 2020 C/I 1,552 C/I 1,552 118-257-001010 104,400 0 104,400 100% 104,400' Pay 2020 C/I 2,088 C/I 2,088 118-500-221205 111,000 258,900 369,900 100% 369,900 Pay 2020 Hmstd. Res. 3,660 Rental 4,624 188-500-221206 106,000 149,300 255,300 100%4 255,300 Pay 2020 1 Non-Homeste 2,553 C/I Pref. 4,356 697,500 583,600 1,281,100 1 281 100 15,435 20,385 1. Base values are for pay 2020 based upon review of Wright County property website on 10.21.2019. Prepared by Ehlers 8 Associates, Inc. - Estimates Only 10/23/2019 g%'EHLERS IN LEADERS IN PUBLIC FINANCE Public Improvements Tax Abatement City of Otsego, MN 44,000 sq. ft. Commercial Grocery, 70 -unit Apartments, and 32,000 sq. ft. Retail/Restaurant and office Note: 1. Grocery market value is based upon estimates from the Wright County Assessor. Other value estimates based on area comps. CALCULATIONSTAX PROJECT•' •N (Project Tax Capacity) Total Fiscal Local Local Estimated Taxable Market Property Percentage Percentage Percentage Percentage First Year Property Value Market Value Market Value New Use Market Tax Project Completed Completed Completed Completed Full Taxes Area/Phase New Use Per Sq. Ft./Unit Per Sq. Ft./Unit. Sq. Ft./Units Value Class Tax Capacity „ 2020 2021 2022 2023 Payable 1 Grocery 116 116 44,000 5,100,000 C/1 Pref. 101,250 100% 100% 100% 100% 2022 1 Retail 115 115 15,494 1,781,810 C/1 Pref. 34,886 14% 14% 14% 100% 2025 1 Retail 140 140 3,000 420,000 C/1 Pref. 7,650 0°% 0% 0% 100% 2025 2 Office 120 120 10,500 1,260,000 C/1 Pref. 24,450 18% 18% 18% 100% 2025 2 Medical Office 150 1501; 8,000 1,200,000 C/I Pref. 23,250 0% 0% 0% 100% 2025 2 Apartments 80,000 80,000'1 70 5,600,000 Rental 70,000 7% 100% 100% 100% 2023 2 Retail 140 140 i1 3,000 420000 C/1 Pref. 7,650 0% 0% 0% 100% 2025 TOTAL 15,781,810 269,136 Note: 1. Grocery market value is based upon estimates from the Wright County Assessor. Other value estimates based on area comps. 1. Taxes and abatement will vary significantly from year to year depending upon values, rates, state law, fiscal disparities and other factors which cannot be predicted. EXCLUDEDWHAT IS FROM Total Property Taxes 415,969 less State-wide Taxes (80,648) less Fiscal Disp. Adj. 0 less Market Value Taxes (30,664) Less Small Taxing Jurisdiction Taxes 0 less Base Value Taxes (23,076) Annual Gross Maximun Tax Abatement 281,581 Prepared by Ehlers & Associates, Inc. - Estimates Only CALCULATIONSTAX Total Fiscal Local Local Fiscal State-wide Market Tax Disparities Tax Property Disparities Property Value Total Taxes Per New Use Capacity Tax Capacity Capacity Taxes Taxes Taxes Taxes Taxes Sq. Ft./Unit Grocery 101,250 0 101,250 114,613 0 42,310 9,909 166 832 3.79 Retail 34,886 0 34,886 39,490 0 14,161 3,462 57,114 3.69 Retail 7,650 0 7,650 8,660 0 2,609 816 12,084 4.03 Office 24,450 0 24,450 27,677 0 9,734 2,448 39,860 3.80 Medical Office 23,250 0 23,250 26,319 0 9,225 2,332 37,876 4.73 Apartments 70,000 0 70,000 79,239 0 0 10,881 90,119 1,287.42 Retail Z650 0 7,650 8,660 0 2,609 816 12 084 4.03 TOTAL 269,136 6 269,136 304,657 0 80,648 w 30,664 415969 1. Taxes and abatement will vary significantly from year to year depending upon values, rates, state law, fiscal disparities and other factors which cannot be predicted. EXCLUDEDWHAT IS FROM Total Property Taxes 415,969 less State-wide Taxes (80,648) less Fiscal Disp. Adj. 0 less Market Value Taxes (30,664) Less Small Taxing Jurisdiction Taxes 0 less Base Value Taxes (23,076) Annual Gross Maximun Tax Abatement 281,581 Prepared by Ehlers & Associates, Inc. - Estimates Only llllooFREERS LEADERS IN PUBLIC FINANCE Tax Abatement Hearing �� i III IIr- III IIIA IIIA �w .......... �IIIIII Illm III IIIIII�III . lwdber8Oc1 1� 11111111�gjjjl q 1,21 1 111 • iiroposed I bx Abatement Area • iiroposed I bx Abatement iii iii iii iii iii • iintial Wright Countyiir"viii iii viii iii lop8pov) I he iii iii ii l in iii abilityto �� iir ii�� utilize iii iiit„ n piropeirty,tax it iii --firoiirn iii r exis-fling developirneint t iir a urs iii iii IIS III iii viii(Couir"ity or School) cairi choose , IIS ii iii iii IIS t Authorized by iii iii iii t Statutes 4..6„ 1812 ,t „ 1815 Used -to viii iii iii public „ �� iii iin�,,,,iir -tiir -tiir ,,,, iii iii -t„ ,� ii�� iir ii�� iir in r business iir ,� iii -viii iii ,. or it relieve -tax buirdein 0 Up -to 20 r hhimit on an abaterneint Aininual I,,,,,, Abatement himited -to gireateir of 10% of Net I bx Capacity, or $200k , City's iir iiit is r $2 imillioin 7op8pr7) 0 III Ili III Ili Ili III i Ililll Ilii --for 'ti tIlii nit III ublic Notice iir uider"i-fify theIl iir IIS iir IIS -taxes aire deirivedfiroirn airid ihiriclude a total uriot to exceed aimouir"it No l iir IIS iir uri iir uri urit required [:::-oinimal appirovalin Abaterneint °" 'V III in coinsideired by eachi Iirnuinicipality's goveiriniiingi ,,, "'III Ilii i B it i ,� Ilii Ilii' Ilii t Ilii int 't that III Ilii iii' exceeds the ,,,, iii iin iir „ iii t ii int ii ,,,, it in ,,,„ 1 hiricirease or Iliir iir -tax IIS ,- III irovide eimploymeiritII II ii urs iii -viii iii iiri IIS iiit ,- III irovide or Ihelp acquire/coiristiruct public f viii III iii iii ,- „„ III lelp redevelop or reiriew blighted iir ,- III lelp Iliir viii iiriii --for iiit iir iii urit,- 6. l::::::::Jiriairice or pirovide public iii rifirastiructu ire .......or .......!�r 7 III hase ii uri Il iir IIS iir -tax hiricireases or equalize -tax reveirmes --for iir iii uri types of piropeifty„ 7op8pr7) IM, "OMMIly-411 • Seven parcels in the process of being platted / anticipated for development • 1,,Ihased deveIII qpirneirit: Giroceiry airichoir (2020 staiiq) 1::Reqiii ires 1pubIiii c stireet airid uiii III ity iii urs piroveurn eirits -to seirviiice airea III u -t u it III:::: IIS 70 uirflt qpaiftirneirit Il ii Kix of surra aIII III ofiii ce/iretaiii III IIpads lop8prw) ,,,,,, ii iii ,, hase I,,,,,, ,, iii till iii t ............... Giroceiry ainchoir oinly $5,996,8001 115,214 Gross Taxes Abatement Eligible SchoolCity County Portion Portion 36.0600% 44.2730% 32.8650% $41,546 $51,009 $37,865 0.1943% $9,909 Represents.- 5 ......,,,,,, growth in local tax capacity; 55growth in local taxes lop8 ?_rw) 42.4160% $42,310 1$182,639 ,,,,:: t it ,, hases I,,,,,, ,, iii till iii t ............... Giroceiry plus apairfirnein't aind cornirneirdali $15,781,8101 269,136 Gross Taxes Abatement Eligible SchoolCity County Portion Portion 36.0600% 44.2730% 32.8650% $97,051 1 $119,155 $88,452 0.1943% $30,664 Represents.- 1, ......,,,,,, 14x growth in local tax capacil y 132growth in local taxes 1o/>8pr ) 42.4160% $80,648 1$415,969 0 ���Ioteiintial Citypublic iii iii fiir tier t ire costs'.." $871,171 cru iiriir urit es-firnate, subject -to chairige 0 Up " I�" Ir int hinvestimeint III Ilii2020 Aimouirit IS it -i -viii III IIIy r6hirnbuirsed firorn fu iir -tax IIS t u urit ir ire 0 Seek pairtineirship with Wiright County ,t help funding I[Reduce risk of city's iir iii urs Ilb a iir urn uri- --� acceleirate ir IIS a urit lop8 r All li 1111 0 Count ;;;;; iir ,t t ,,,,,,I,,,,,, tii iii t ,, iii learing November 1't'i' ,,,,, erimscoopeira,,,,,,I,,,,,, Abatement iir iii int„ City ,,, a iii r iii int II::::::::'uiirid airidiiri tiirut public iii iii rifirastiructu ire „ stireetiii iir Il iir a iiri City uses its futuire abateirneiritiir urs , r6hirnbuirse itself it ,,, iii r iii iii t III irovide III t iir of ciredit or otheir secuirity -to cover stireet Count,,,,O Note r6himbuirses up ,t $400,000 of city costs 7op8pr7)