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VI.4. Call for Public Hearing And Authorize The Sale of $2,970,000 G.O. Tax Abatement Bonds, SEries 2015B; HarkessMarch 16, 2015 City Council Report 2015-033 CALL FOR PUBLIC HEARING AND AUTHORIZE THE SALE OF $2,970,000 G.O. TAX ABATEMENT BONDS, SERIES 2015B Proposed Action Staff recommends approval of the following motion: Adopt Resolution 2015-028 Calling a Public Hearing on a Proposed Tax Abatement and Providing for the Sale of $2,970,000 G.O. Tax Abatement Bonds, Series 2015B. Adoption of this motion will result in setting the public hearing on April 7, 2015 at 7 pm and the bonds being offered for sale on May 5, 2015. Overview These bonds are being issued for the purpose of financing the reconstruction of municipal parking lots and the renovation of Cottageville Park as set forth in the Capital Improvement Plan (CIP). The debt service will be paid through a tax levy. The bonds are being issue pursuant to MS Chapters 469 and 475 and will be general obligations of the City. The City has the authority to grant an abatement of all or part of the taxes levied on real property within its boundaries and issue general obligation bonds to finance public infrastructure improvements provided that the City first hold a public hearing regarding the proposed th abatement. Staff proposed that the hearing be set for April 7 at 7 pm. The parking lots and Cottageville Park improvements are set forth in the 2015-2019 CIP which was approved July 2014 and which can be found on the City’s website. The timeline for this bond project is outlined in the attached memo from Ehlers. Primary Issues None Staff Recommendation Staff recommends approval of the resolution and further recommends, along with the City’s financial advisor, that we ask for a rating from Standard & Poors for the issue. The cost of the rating will be paid with bond proceeds. Supporting Information Resolution No. 2015-028 Bond Pre-Sale Report Financial Impact: $ 2,970,000 bond proceeds Budgeted: Y/N Yes ______________________________ Source: Bond Funds Christine M. Harkess, CPA, CGFM Related Documents: CIP Finance Director Notes: CITY OF HOPKINS, MINNESOTA RESOLUTION NO. 2015-028 RESOLUTION CALLING PUBLIC HEARING ON A PROPOSED PROPERTY TAX ABATEMENT AND PROVIDING FOR THE SALE OF GENERAL OBLIGATION TAX ABATEMENT BONDS, SERIES 2015B BE IT RESOLVED By the City Council of the City of Hopkins, Minnesota (the “City”), as follows: 1. Pursuant to Minnesota Statutes, Sections 469.1812 through 469.1815, as amended (the “Act”), the City may grant an abatement of all or a part of the taxes levied by the City on real property within its boundaries (the “Abatement”) and issue general obligation bonds to finance public infrastructure improvements; provided, however, that the City Council first holds a public hearing regarding the proposed Abatement. 2. The City proposes to issue its General Obligation Tax Abatement Bonds, Series 2015B (the “Bonds”), in the proposed aggregate principal amount of $2,970,000, to finance the reconstruction of various municipal parking lots and renovation of Cottageville Park in the City. 3. In accordance with the Act, the City Council hereby calls for a public hearing on Tuesday, April 7, 2015, at 7:00 PM, to consider the proposed Abatement for the purposes described herein. 4. The City Clerk is authorized and directed to publish a notice of public hearing in substantially the form set forth in EXHIBIT A attached hereto in the official newspaper of the City more than 10 but less than 30 days before the date of the public hearing. 5. The City has retained Ehlers & Associates, Inc., in Roseville, Minnesota (“Ehlers”), as its independent financial advisor for the Bonds and Ehlers is therefore authorized to solicit proposals in accordance with Minnesota Statutes, Section 475.60, subdivision 2(9). 6. The City Council shall meet on Tuesday, May 5, 2015, at 7:00 PM, for the purpose of considering sealed proposals for and awarding the sale of the Bonds. 7. In connection with said sale, the officers or employees are hereby authorized to take all other actions needed to bring the proposed Abatement before the City Council and to cooperate with Ehlers and participate in the preparation of an official statement for the Bonds and to execute and deliver it on behalf of the City upon its completion. 457885v2 JAE HP110-90 th Adopted by the City Council of the City of Hopkins, Minnesota, this 16 day of March, 2015. Eugene J. Maxwell, Mayor ATTEST: Amy Domeier, City Clerk 2 457885v2 JAE HP110-90 EXHIBIT A NOTICE OF PUBLIC HEARING NOTICE OF PUBLIC HEARING REGARDING A PROPOSED PROPERTY TAX ABATEMENT NOTICE IS HEREBY GIVEN that the City Council of the City of Hopkins, Minnesota (the “City”) will meet on Tuesday, April 7, 2015, at or after 7:00 PM, City Council Chambers at City Hall, 1010 First Street South in the City, to hold a public hearing concerning a proposal that the City abate all or a portion of property taxes levied by the City on the properties located in the following areas of the City (the “Property”): \[Insert legal description of PIDs\] The total amount of the taxes proposed to be abated by the City on the Property is estimated to be approximately $__________. The City Council will consider the property tax abatement in connection with financing certain public infrastructure improvements, including but not limited to the reconstruction of various municipal parking lots and renovation of Cottageville Park in the City. All interested persons may appear and be hard at the public hearing either orally or in writing, or may file written comments with the City Clerk before the hearing. Dated: _______________, 2015 BY ORDER OF THE CITY COUNCIL OF THE CITY OF HOPKINS, MINNESOTA /s/ Amy Domeier City Clerk City of Hopkins, Minnesota A-1 457885v2 JAE HP110-90 March 16, 2015 Pre-Sale Report for City of Hopkins, Minnesota $2,970,000 General Obligation Tax Abatement Bonds, Series 2015B Prepared by: Stacie Kvilvang Senior Financial Advisor And Jason Aarsvold Financial Advisor Executive Summary of Proposed Debt Proposed Issue: $2,970,000 General Obligation Tax Abatement Bonds, Series 2015B Purposes: The proposed issue includes financing for the reconstruction of municipal parking lots and renovation of Cottageville Park. Debt service will be paid from a tax levy. Authority:The Bonds are being issued pursuant to Minnesota Statutes, Chapters: 469 475 The Bonds will be general obligations of the City for which its full faith, credit and taxing powers are pledged. The amount of property taxes abated in any year may not exceed (1) 10% of the net tax capacity of the City or (2) $200,000, whichever is greater. The greater of these two calculations is 10% of the net tax capacity which for pay 2014 is estimated to be $1,436,635. Annual payment on the Bonds is approximately $140,000, which is well below the statutory maximum Term/Call Feature: The Bonds are being issued for a 21 year term. Principal on the Bonds will be due on February 1 in the years 2017 through 2036. Interest is payable every six months beginning February 1, 2016. The Bonds maturing on and after February 1, 2024 will be subject to prepayment at the discretion of the City on February 1, 2023 or any date thereafter. Bank Qualification: Because the City is issuing less than $10,000,000 in the calendar year, the City will be able to designate the Bonds as “bank qualified” obligations. Bank qualified status broadens the market for the Bonds, which can result in lower interest rates. Rating:The City’s most recent bond issues were rated “AA+” by Standard & Poor’s. The City will request a new rating for the Bonds. If the winning bidder on the Bonds elects to purchase bond insurance, the rating for the issue may be higher than the City’s bond rating in the event that the bond rating of the insurer is higher than that of the City. Based on our knowledge of your situation, your objectives communicated to Basis for Recommendation: us, our advisory relationship as well as characteristics of various municipal financing options, we are recommending the issuance of General Obligation tax abatement bonds as a suitable financing option because this option is the only viable option available to finance these types of projects under State law, without a voter referendum (park improvements) or charging parking fees or Presale Report – 2015B Bonds March 16, 2015 City of Hopkins, Minnesota Page 1 special assessments to businesses and the public for use (municipal parking lots). Method of Sale/Placement: In order to obtain the lowest interest cost to the City, we will solicit competitive bids for purchase of the Bonds from local banks in your area and regional underwriters. We have included an allowance for discount bidding equal to 1.20000% of the principal amount of the issue. The discount is treated as an interest item and provides the underwriter with all or a portion of their compensation in the transaction. If the Bonds are purchased at a price greater than the minimum bid amount (maximum discount), the unused allowance may be used to lower your borrowing amount. Premium Bids: Under current market conditions, most investors in municipal bonds prefer “premium” pricing structures. A premium is achieved when the coupon for any maturity (the interest rate paid by the issuer) exceeds the yield to the investor, resulting in a price paid that is greater than the face value of the bonds. The sum of the amounts paid in excess of face value is considered “reoffering premium.” The amount of the premium varies, but it is not uncommon to see premiums for new issues in the range of 2.00% to 10.00% of the face amount of the issue. This means that an issuer with a $2,000,000 offering may receive bids that result in proceeds of $2,040,000 to $2,200,000. For this issue of Bonds we have been directed to use the premium to reduce the size of the issue. The adjustments may slightly change the true interest cost of the original bid, either up or down. You have the choice to limit the amount of premium in the bid specifications. This may result in fewer bids, but it may also eliminate large adjustments on the day of sale and other uncertainties. Review of Existing Debt: We have reviewed all outstanding indebtedness for the City and find that there are no refunding opportunities at this time. We will continue to monitor the market and the call dates for theCity’s outstanding debt and will alert you to any future refunding opportunities. Continuing Disclosure: Because the City has more than $10,000,000 in outstanding debt (including this issue) and this issue is over $1,000,000, the City will be agreeing to provide certain updated Annual Financial Information and its Audited Financial Statement annually as well as providing notices of the occurrence of certain “material events” to the Municipal Securities Rulemaking Board (the “MSRB”), as required by rules of the Securities and Exchange Commission (SEC). The City is already obligated to provide such reports for its existing bonds, and has contracted with Ehlers to prepare and file the reports. Presale Report – 2015B Bonds March 16, 2015 City of Hopkins, Minnesota Page 2 Arbitrage Monitoring: Because the Bondsare tax-exempt securities/tax credit securities, the City must ensure compliance with certain Internal Revenue Service (IRS) rules throughout the life of the issue. These rules apply to all gross proceeds of the issue, including initial bond proceeds and investment earnings in construction, escrow, debt service, and any reserve funds. How issuers spend bond proceeds and how they track interest earnings on funds (arbitrage/yield restriction compliance) are common subjects of IRS inquiries. Your specific responsibilities will be detailed in the TaxCertificate prepared by your Bond Attorney and provided at closing. You have retained Ehlers to assist you with compliance with these rules. This debt issuance will require the engagement of other public finance service Other Service Providers: providers. This section identifies those other service providers, so Ehlers can coordinate their engagement on your behalf. Where you have previously used a particular firm to provide a service, we have assumed that you will continue that relationship. For services you have not previously required, we have identified a service provider. Fees charged by these service providers will be paid from proceeds of the obligation, unless you notify us that you wish to pay them from other sources. Our pre-sale bond sizing includes a good faith estimate of these fees, so their final fees may vary. If you have any questions pertaining to the identified service providers or their role, or if you would like to use a different service provider for any of the listed services please contact us. Bond Attorney: Kennedy & Graven, Chartered Paying Agent: Bankers Trust Company Rating Agency: Standard & Poors This presale report summarizes our understanding of the City’s objectives for the structure and terms of this financing as of this date. As additional facts become known or capital markets conditions change, we may need to modify the structure and/or terms of this financing to achieve results consistent with the City’s objectives. Presale Report – 2015B Bonds March 16, 2015 City of Hopkins, Minnesota Page 3 Proposed Debt Issuance Schedule Pre-Sale Review by City Council: March 16, 2015 Submit Public Hearing Notice to Official Newspaper March 19, 2015 Date of Publication of Public Hearing Notice March 26, 2015 Public Hearing on the Issuance of Tax Abatement Bonds April 7, 2015 Distribute Official Statement: April 23, 2015 Conference with Rating Agency: Week of April 27, 2015 City Council Meeting to Award Sale of the Bonds: May 5, 2015 Estimated Closing Date: May 28, 2015 Attachments Sources and Uses of Funds Proposed Debt Service Schedule Resolution Authorizing Ehlers to Proceed With Bond Sale Ehlers Contacts Financial Advisors: Stacie Kvilvang (651) 697-8506 Jason Aarsvold (651) 697-8512 Disclosure Coordinator: Wendy Lundberg (651) 697-8540 Financial Analyst: Alicia Gage (651) 697-8551 The Official Statement for this financing will be mailed to the City Council at their home address or e-mailed for review prior to the sale date. Presale Report – 2015B Bonds March 16, 2015 City of Hopkins, Minnesota Page 4 CITY OF HOPKINS, MINNESOTA RESOLUTION NO. _______ RESOLUTION CALLING PUBLIC HEARING ON A PROPOSED PROPERTY TAX ABATEMENT AND PROVIDING FOR THE SALE OF GENERAL OBLIGATION TAX ABATEMENT BONDS, SERIES 2015B BE IT RESOLVED By the City Council of the City of Hopkins, Minnesota (the “City”), as follows: 1. Pursuant to Minnesota Statutes, Sections 469.1812 through 469.1815, as amended (the “Act”), the City may grant an abatement of all or a part of the taxes levied by the City on real property within its boundaries (the “Abatement”) and issue general obligation bonds to finance public infrastructure improvements; provided, however, that the City Council first holds a public hearing regarding the proposed Abatement. 2. The City proposes to issue its General Obligation Tax Abatement Bonds, Series 2015B (the “Bonds”), in the proposed aggregate principal amount of $2,970,000, to finance the reconstruction of various municipal parking lots and renovation of Cottageville Park in the City. 3. In accordance with the Act, the City Council hereby calls for a public hearing on Tuesday, April 7, 2015, at 7:00 PM, to consider the proposed Abatement for the purposes described herein. 4. The City Clerk is authorized and directed to publish a notice of public hearing in substantially the form set forth in EXHIBIT A attached hereto in the official newspaper of the City more than 10 but less than 30 days before the date of the public hearing. 5. The City has retained Ehlers & Associates, Inc., in Roseville, Minnesota (“Ehlers”), as its independent financial advisor for the Bonds and Ehlers is therefore authorized to solicit proposals in accordance with Minnesota Statutes, Section 475.60, subdivision 2(9). 6. The City Council shall meet on Tuesday, May 5, 2015, at 7:00 PM, for the purpose of considering sealed proposals for and awarding the sale of the Bonds. 7. In connection with said sale, the officers or employees are hereby authorized to take all other actions needed to bring the proposed Abatement before the City Council and to cooperate with Ehlers and participate in the preparation of an official statement for the Bonds and to execute and deliver it on behalf of the City upon its completion. th Adopted by the City Council of the City of Hopkins, Minnesota, this 16 day of March, 2015. Mayor ATTEST: City Clerk EXHIBIT A NOTICE OF PUBLIC HEARING NOTICE OF PUBLIC HEARING REGARDING A PROPOSED PROPERTY TAX ABATEMENT NOTICE IS HEREBY GIVEN that the City Council of the City of Hopkins, Minnesota (the “City”) will meet on Tuesday, April 7, 2015, at or after 7:00 PM, City Council Chambers at City Hall, 1010 First Street South in the City, to hold a public hearing concerning a proposal that the City abate all or a portion of property taxes levied by the City on the properties located in the following areas of the City (the “Property”): \[PID Numbers to be inserted for publication\] The total amount of the taxes proposed to be abated by the City on the Property is estimated to be approximately $3,000,000. The City Council will consider the property tax abatement in connection with financing certain public infrastructure improvements, including but not limited to the reconstruction of various municipal parking lots and renovation of Cottageville Park in the City. All interested persons may appear and be hard at the public hearing either orally or in writing, or may file written comments with the City Clerk before the hearing. Dated: March 16, 2015 BY ORDER OF THE CITY COUNCIL OF THE CITY OF HOPKINS, MINNESOTA /s/ Amy Domeier City Clerk City of Hopkins, Minnesota City of Hopkins, Minnesota $2,970,000 General Obligation Abatement Bonds, Series 2015B Issue Summary Assumes Current Market BQ "AA+" Rates + 25 bps Total Issue Sources And Uses Dated 05/28/2015 | Delivered 05/28/2015 Municipal Cottageville Issue Parking LotsParkSummary Sources Of Funds Par Amount of Bonds$1,400,000.00$1,570,000.00$2,970,000.00 BWSR Grant-410,250.00410,250.00 Hennepin County Grant-15,000.0015,000.00 Donation-12,050.0012,050.00 Total Sources $1,400,000.00$2,007,300.00$3,407,300.00 Uses Of Funds Total Underwriter's Discount (1.200%)16,800.0018,840.0035,640.00 Costs of Issuance21,212.1123,787.8945,000.00 Deposit to Capitalized Interest (CIF) Fund22,161.9424,883.8847,045.82 Deposit to Project Construction Fund1,339,619.001,937,300.003,276,919.00 Rounding Amount206.952,488.232,695.18 Total Uses $1,400,000.00$2,007,300.00$3,407,300.00 Series 2015B GO Abatement | Issue Summary | 2/19/2015 | 11:06 AM City of Hopkins, Minnesota $2,970,000 General Obligation Abatement Bonds, Series 2015B Issue Summary Assumes Current Market BQ "AA+" Rates + 25 bps Debt Service Schedule DatePrincipalCouponInterestTotal P+IFiscal Total 05/28/2015----- 02/01/2016--47,045.8247,045.8247,045.82 08/01/2016--34,848.7534,848.75- 02/01/2017125,000.000.800%34,848.75159,848.75194,697.50 08/01/2017--34,348.7534,348.75- 02/01/2018125,000.001.050%34,348.75159,348.75193,697.50 08/01/2018--33,692.5033,692.50- 02/01/2019125,000.001.200%33,692.50158,692.50192,385.00 08/01/2019--32,942.5032,942.50- 02/01/2020130,000.001.400%32,942.50162,942.50195,885.00 08/01/2020--32,032.5032,032.50- 02/01/2021130,000.001.550%32,032.50162,032.50194,065.00 08/01/2021--31,025.0031,025.00- 02/01/2022130,000.001.700%31,025.00161,025.00192,050.00 08/01/2022--29,920.0029,920.00- 02/01/2023135,000.001.750%29,920.00164,920.00194,840.00 08/01/2023--28,738.7528,738.75- 02/01/2024135,000.002.000%28,738.75163,738.75192,477.50 08/01/2024--27,388.7527,388.75- 02/01/2025140,000.002.150%27,388.75167,388.75194,777.50 08/01/2025--25,883.7525,883.75- 02/01/2026140,000.002.250%25,883.75165,883.75191,767.50 08/01/2026--24,308.7524,308.75- 02/01/2027145,000.002.350%24,308.75169,308.75193,617.50 08/01/2027--22,605.0022,605.00- 02/01/2028150,000.002.400%22,605.00172,605.00195,210.00 08/01/2028--20,805.0020,805.00- 02/01/2029150,000.002.500%20,805.00170,805.00191,610.00 08/01/2029--18,930.0018,930.00- 02/01/2030160,000.002.650%18,930.00178,930.00197,860.00 08/01/2030--16,810.0016,810.00- 02/01/2031160,000.002.800%16,810.00176,810.00193,620.00 08/01/2031--14,570.0014,570.00- 02/01/2032170,000.003.100%14,570.00184,570.00199,140.00 08/01/2032--11,935.0011,935.00- 02/01/2033170,000.003.200%11,935.00181,935.00193,870.00 08/01/2033--9,215.009,215.00- 02/01/2034180,000.003.300%9,215.00189,215.00198,430.00 08/01/2034--6,245.006,245.00- 02/01/2035180,000.003.350%6,245.00186,245.00192,490.00 08/01/2035--3,230.003,230.00- 02/01/2036190,000.003.400%3,230.00193,230.00196,460.00 Total$2,970,000.00-$965,995.82$3,935,995.82- Yield Statistics Bond Year Dollars$35,444.75 Average Life11.934 Years Average Coupon2.7253566% Net Interest Cost (NIC)2.8259074% True Interest Cost (TIC)2.8078347% Bond Yield for Arbitrage Purposes2.6863625% All Inclusive Cost (AIC)2.9641626% IRS Form 8038 Net Interest Cost2.7253566% Weighted Average Maturity11.934 Years Series 2015B GO Abatement | Issue Summary | 2/19/2015 | 11:06 AM City of Hopkins, Minnesota $2,970,000 General Obligation Abatement Bonds, Series 2015B Issue Summary Assumes Current Market BQ "AA+" Rates + 25 bps Detail Costs Of Issuance Dated 05/28/2015 | Delivered 05/28/2015 COSTS OF ISSUANCE DETAIL Financial Advisor$24,000.00 Bond Counsel$10,000.00 Rating Agency Fee (S&P)$10,000.00 Miscellaneous$1,000.00 TOTAL $45,000.00 Series 2015B GO Abatement | Issue Summary | 2/19/2015 | 11:06 AM City of Hopkins, Minnesota $1,400,000 General Obligation Abatement Bonds, Series 2015B Municipal Parking Lots Assumes Current Market BQ "AA+" Rates + 25 bps Debt Service Schedule DatePrincipalCouponInterestTotal P+IFiscal Total 05/28/2015----- 02/01/2016--22,161.9422,161.9422,161.94 08/01/2016--16,416.2516,416.25- 02/01/201760,000.000.800%16,416.2576,416.2592,832.50 08/01/2017--16,176.2516,176.25- 02/01/201860,000.001.050%16,176.2576,176.2592,352.50 08/01/2018--15,861.2515,861.25- 02/01/201960,000.001.200%15,861.2575,861.2591,722.50 08/01/2019--15,501.2515,501.25- 02/01/202060,000.001.400%15,501.2575,501.2591,002.50 08/01/2020--15,081.2515,081.25- 02/01/202160,000.001.550%15,081.2575,081.2590,162.50 08/01/2021--14,616.2514,616.25- 02/01/202260,000.001.700%14,616.2574,616.2589,232.50 08/01/2022--14,106.2514,106.25- 02/01/202365,000.001.750%14,106.2579,106.2593,212.50 08/01/2023--13,537.5013,537.50- 02/01/202465,000.002.000%13,537.5078,537.5092,075.00 08/01/2024--12,887.5012,887.50- 02/01/202565,000.002.150%12,887.5077,887.5090,775.00 08/01/2025--12,188.7512,188.75- 02/01/202665,000.002.250%12,188.7577,188.7589,377.50 08/01/2026--11,457.5011,457.50- 02/01/202770,000.002.350%11,457.5081,457.5092,915.00 08/01/2027--10,635.0010,635.00- 02/01/202870,000.002.400%10,635.0080,635.0091,270.00 08/01/2028--9,795.009,795.00- 02/01/202970,000.002.500%9,795.0079,795.0089,590.00 08/01/2029--8,920.008,920.00- 02/01/203075,000.002.650%8,920.0083,920.0092,840.00 08/01/2030--7,926.257,926.25- 02/01/203175,000.002.800%7,926.2582,926.2590,852.50 08/01/2031--6,876.256,876.25- 02/01/203280,000.003.100%6,876.2586,876.2593,752.50 08/01/2032--5,636.255,636.25- 02/01/203380,000.003.200%5,636.2585,636.2591,272.50 08/01/2033--4,356.254,356.25- 02/01/203485,000.003.300%4,356.2589,356.2593,712.50 08/01/2034--2,953.752,953.75- 02/01/203585,000.003.350%2,953.7587,953.7590,907.50 08/01/2035--1,530.001,530.00- 02/01/203690,000.003.400%1,530.0091,530.0093,060.00 Total$1,400,000.00-$455,079.44$1,855,079.44- Yield Statistics Bond Year Dollars$16,695.00 Average Life11.925 Years Average Coupon2.7258427% Net Interest Cost (NIC)2.8264716% True Interest Cost (TIC)2.8083213% Bond Yield for Arbitrage Purposes2.6863625% All Inclusive Cost (AIC)2.9647812% IRS Form 8038 Net Interest Cost2.7258427% Weighted Average Maturity11.925 Years Series 2015B GO Abatement | Municipal Parking Lots | 2/19/2015 | 11:06 AM City of Hopkins, Minnesota $1,570,000 General Obligation Abatement Bonds, Series 2015B Cottageville Park Assumes Current Market BQ "AA+" Rates + 25 bps Debt Service Schedule DatePrincipalCouponInterestTotal P+IFiscal Total 05/28/2015----- 02/01/2016--24,883.8824,883.8824,883.88 08/01/2016--18,432.5018,432.50- 02/01/201765,000.000.800%18,432.5083,432.50101,865.00 08/01/2017--18,172.5018,172.50- 02/01/201865,000.001.050%18,172.5083,172.50101,345.00 08/01/2018--17,831.2517,831.25- 02/01/201965,000.001.200%17,831.2582,831.25100,662.50 08/01/2019--17,441.2517,441.25- 02/01/202070,000.001.400%17,441.2587,441.25104,882.50 08/01/2020--16,951.2516,951.25- 02/01/202170,000.001.550%16,951.2586,951.25103,902.50 08/01/2021--16,408.7516,408.75- 02/01/202270,000.001.700%16,408.7586,408.75102,817.50 08/01/2022--15,813.7515,813.75- 02/01/202370,000.001.750%15,813.7585,813.75101,627.50 08/01/2023--15,201.2515,201.25- 02/01/202470,000.002.000%15,201.2585,201.25100,402.50 08/01/2024--14,501.2514,501.25- 02/01/202575,000.002.150%14,501.2589,501.25104,002.50 08/01/2025--13,695.0013,695.00- 02/01/202675,000.002.250%13,695.0088,695.00102,390.00 08/01/2026--12,851.2512,851.25- 02/01/202775,000.002.350%12,851.2587,851.25100,702.50 08/01/2027--11,970.0011,970.00- 02/01/202880,000.002.400%11,970.0091,970.00103,940.00 08/01/2028--11,010.0011,010.00- 02/01/202980,000.002.500%11,010.0091,010.00102,020.00 08/01/2029--10,010.0010,010.00- 02/01/203085,000.002.650%10,010.0095,010.00105,020.00 08/01/2030--8,883.758,883.75- 02/01/203185,000.002.800%8,883.7593,883.75102,767.50 08/01/2031--7,693.757,693.75- 02/01/203290,000.003.100%7,693.7597,693.75105,387.50 08/01/2032--6,298.756,298.75- 02/01/203390,000.003.200%6,298.7596,298.75102,597.50 08/01/2033--4,858.754,858.75- 02/01/203495,000.003.300%4,858.7599,858.75104,717.50 08/01/2034--3,291.253,291.25- 02/01/203595,000.003.350%3,291.2598,291.25101,582.50 08/01/2035--1,700.001,700.00- 02/01/2036100,000.003.400%1,700.00101,700.00103,400.00 Total$1,570,000.00-$510,916.38$2,080,916.38- Yield Statistics Bond Year Dollars$18,749.75 Average Life11.943 Years Average Coupon2.7249237% Net Interest Cost (NIC)2.8254050% True Interest Cost (TIC)2.8074014% Bond Yield for Arbitrage Purposes2.6863625% All Inclusive Cost (AIC)2.9636119% IRS Form 8038 Net Interest Cost2.7249237% Weighted Average Maturity11.943 Years Series 2015B GO Abatement | Cottageville Park | 2/19/2015 | 11:06 AM City of Hopkins, Minnesota $2,970,000 General Obligation Abatement Bonds, Series 2015B Issue Summary Assumes Current Market BQ "AA+" Rates + 25 bps Debt Service Schedule Sanitary DatePrincipalCouponInterestTotal P+ICIFNet New D/S105% of TotalStorm SewerSewerPark FundLevy/(Surplus) 02/01/2016--47,045.8247,045.82(47,045.82)------ 02/01/2017125,000.000.800%69,697.50194,697.50-194,697.50204,432.3850,000.003,750.0010,000.00140,682.38 02/01/2018125,000.001.050%68,697.50193,697.50-193,697.50203,382.3850,000.003,750.0010,000.00139,632.38 02/01/2019125,000.001.200%67,385.00192,385.00-192,385.00202,004.2550,000.003,750.0010,000.00138,254.25 02/01/2020130,000.001.400%65,885.00195,885.00-195,885.00205,679.2550,000.003,750.0010,000.00141,929.25 02/01/2021130,000.001.550%64,065.00194,065.00-194,065.00203,768.2550,000.003,750.0010,000.00140,018.25 02/01/2022130,000.001.700%62,050.00192,050.00-192,050.00201,652.5050,000.003,750.0010,000.00137,902.50 02/01/2023135,000.001.750%59,840.00194,840.00-194,840.00204,582.0050,000.003,750.0010,000.00140,832.00 02/01/2024135,000.002.000%57,477.50192,477.50-192,477.50202,101.3850,000.003,750.0010,000.00138,351.38 02/01/2025140,000.002.150%54,777.50194,777.50-194,777.50204,516.3850,000.003,750.0010,000.00140,766.38 02/01/2026140,000.002.250%51,767.50191,767.50-191,767.50201,355.8850,000.003,750.0010,000.00137,605.88 02/01/2027145,000.002.350%48,617.50193,617.50-193,617.50203,298.3850,000.003,750.0010,000.00139,548.38 02/01/2028150,000.002.400%45,210.00195,210.00-195,210.00204,970.5050,000.003,750.0010,000.00141,220.50 02/01/2029150,000.002.500%41,610.00191,610.00-191,610.00201,190.5050,000.003,750.0010,000.00137,440.50 02/01/2030160,000.002.650%37,860.00197,860.00-197,860.00207,753.0050,000.003,750.0010,000.00144,003.00 02/01/2031160,000.002.800%33,620.00193,620.00-193,620.00203,301.0050,000.003,750.0010,000.00139,551.00 02/01/2032170,000.003.100%29,140.00199,140.00-199,140.00209,097.0050,000.003,750.0010,000.00145,347.00 02/01/2033170,000.003.200%23,870.00193,870.00-193,870.00203,563.5050,000.003,750.0010,000.00139,813.50 02/01/2034180,000.003.300%18,430.00198,430.00-198,430.00208,351.5050,000.003,750.0010,000.00144,601.50 02/01/2035180,000.003.350%12,490.00192,490.00-192,490.00202,114.5050,000.003,750.0010,000.00138,364.50 02/01/2036190,000.003.400%6,460.00196,460.00-196,460.00206,283.0050,000.003,750.0010,000.00142,533.00 Total$2,970,000.00-$965,995.82$3,935,995.82(47,045.82)$3,888,950.00$4,083,397.50$1,000,000.00$75,000.00$200,000.00$2,808,397.50 Significant Dates Dated5/28/2015 First Coupon Date2/01/2016 Yield Statistics Bond Year Dollars$35,444.75 Average Life11.934 Years Average Coupon2.7253566% Net Interest Cost (NIC)2.8259074% True Interest Cost (TIC)2.8078347% Bond Yield for Arbitrage Purposes2.6863625% All Inclusive Cost (AIC)2.9641626% Series 2015B GO Abatement | Issue Summary | 2/12/2015 | 4:00 PM