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VII.5. Authorize the Sale of $4,480,000 G.O. Improvement Bonds, Series 2016A and $1,630,000 G.O. Tax Abatement Bonds, Series 2016 B; Harkess (CR2016-054)May 17, 2016 City Council Report 2016-054 AUTHORIZE THE SALE OF $4,480,000 GENERAL OBLIGATION IMPROVEMENT BONDS, SERIES 2016A AND $1,630,000 GENERAL OBLIGATION TAX ABATEMENT BONDS, SERIES 2016B Proposed Action Staff recommends approval of the following motion: Adopt Resolution 2016-044 Providing for the Sale of $4,480,000 General Obligation Improvement Bonds, Series 2016A and $1,630,000 General Obligation Tax Abatement Bonds, Series 2016B Adoption of this motion will result in the bonds being offered for sale on June 21, 2016. Overview The 2016A Bonds will be issued for the City’s 2016 road construction project and will include financing from special assessments, utility funds, City of Minnetonka and a tax levy. The bonds are being issued pursuant to MS429, The 2016B Bonds will be issued for various park improvements and improvements to the City owned parking ramp. Financing will be through tax abatement revenues. The bonds are being issued pursuant to MS 469.1814. The City is required to hold a public hearing on the abatement and the public purpose it serves. The hearing is scheduled for June 7, 2016. The bond will have a 16 year life, maturing in 2032 with a call date of Feb 1, 2026 and are being issued pursuant to Minnesota Statutes, Chapter 429 and 469 as referenced above. To obtain the lowest possible interest cost we will solicit competitive bids for the purchase of the bonds. Due to the nature of funding neither of these bonds will not count against the City’s debt limit. 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. 2016-054  Bond Pre-Sale Report for both the 2016A & B issues ______________________________ Christine M. Harkess, CPA, CGFM Finance Director Financial Impact: $ 6,110,000 Budgeted: Y/N Yes Source: Bond funds Related Documents (CIP, ERP, etc.): CIP & Parking Fund Budget CITY OF HOPKINS, MN Resolution No. 2016-044 Council Member _________________ introduced the following resolution and moved its adoption:   Resolution Providing for the Sale of $4,480,000 General Obligation Improvement Bonds, Series 2016A and $1,630,000 General Obligation Tax Abatement Bonds, Series 2016B A. WHEREAS, the City Council of the City of Hopkins, Minnesota has heretofore determined that it is necessary and expedient to issue City's $4,480,000 General Obligation Improvement Bonds, Series 2016A and $1,630,000 General Obligation Tax Abatement Bonds, Series 2016B (the "Bonds"), to finance the City’s 2016 road reconstruction projects and to finance various park improvements and improvements to City owned parking facilities; and B. WHEREAS, the City has retained Ehlers & Associates, Inc., in Roseville, Minnesota ("Ehlers"), as its independent municipal advisor for the Bonds in accordance with Minnesota Statutes, Section 475.60, Subdivision 2(9); NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Hopkins, Minnesota, as follows: 1. Authorization; Findings. The City Council hereby authorizes Ehlers to assist the City for the sale of the Bonds. 2. Meeting; Proposal Opening. The City Council shall meet at 7:00 p.m. on June 21, 2016, for the purpose of considering proposals for and awarding the sale of the Bonds. 3. Official Statement. In connection with said sale, the officers or employees of the City are hereby authorized 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. The motion for the adoption of the foregoing resolution was duly seconded by City Council Member _______________________ and, after full discussion thereof and upon a vote being taken thereon, the following City Council Members voted in favor thereof: and the following voted against the same: Whereupon said resolution was declared duly passed and adopted. Dated this 17th day of May , 2016. Molly C. Cummings, Mayor Attest: __________________________________ Amy Domeier, City Clerk May 17, 2016 Pre-Sale Report for City of Hopkins, Minnesota $4,480,000 General Obligation Improvement Bonds, Series 2016A and; $1,630,000 General Obligation Tax Abatement Bonds, Series 2016B           Prepared by: Stacie Kvilvang Senior Municipal Advisor/Director And Jason Aarsvold Municipal Advisor Presale Report City of Hopkins, Minnesota May 17, 2016 Page 1 Executive Summary of Proposed Debt Proposed Issue: $4,480,000 General Obligation Improvement Bonds, Series 2016A and $1,630,000 General Obligation Tax Abatement Bonds, Series 2016B 2016A Purpose: The proposed issue includes financing for the City’s 2016 road reconstruction projects. It is the intent of the City to levy approximately $1,271,600 in special assessments against benefitting property owners in 2016 for collection in years 2017 through 2031, at 2% above the True Interest Cost (TIC) of the Bonds. The City anticipates receiving approximately $250,000 (19.66%) in prepayments on the special assessments from the projects this year. In addition, the City of Minnetonka will be contributing $63,000 towards the project. The issue size has been reduced the aforementioned prepayment amounts and funds from Minnetonka. Remaining debt service will be paid from utility funds and a tax levy. 2016B Purpose The proposed issue includes financing for various park improvements and improvements to City owned parking facilities and lots. Debt service will be paid from tax abatement revenues. Authority: The 2016A Bonds are being issued pursuant to Minnesota Statutes, Chapter 429. Because the City is assessing at least 20% of the project costs, the Bonds can be a general obligation without a referendum and will not count against the City’s debt limit. The Bonds will be general obligations of the City for which its full faith, credit and taxing powers are pledged. The 2016B Bonds are being issued pursuant to Minnesota Statutes, Chapter 469.1814. The City is required to hold a public hearing on the abatement and the public purpose it serves. The hearing is scheduled for June 7, 2016. In addition, the amount of property taxes abated in any year may not exceed (1) 10% of the net tax capacity (NTC) of the City or (2) $200,000, whichever is greater. The City’s pay 2016 NTC is 18,794,641 and 10% would equate to $1,879,464. Therefore, the greater of these two calculations is 10% of the NTC. The City’s portion of payment on the Bonds and other outstanding abatement bonds (2015B) is approximately $317,000/year, which is well below the statutory maximum. The Bonds will be general obligations of the City for which its full faith, credit and taxing powers are pledged. Term/Call Feature: The Bonds are being issued for a 16 year term. Principal on the Bonds will be Presale Report City of Hopkins, Minnesota May 17, 2016 Page 2 due on February 1 in the years 2018 through 2032. Interest is payable every six months beginning February 1, 2017. The Bonds maturing on and after February 1, 2026 will be subject to prepayment at the discretion of the City on February 1, 2025 or any date thereafter. Bank Qualification: Because the City is expecting to issue no more than $10,000,000 in tax exempt debt during 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. Basis for Recommendation: Based on our knowledge of your situation, your objectives communicated to us, our advisory relationship as well as characteristics of various municipal financing options, we are recommending the issuance of general obligation bonds as a suitable financing option for the following reasons: - These are viable options available to finance these types of projects under State law - This is the most overall cost effective option that still maintains future flexibility for the repayment of debt This coincides with the City’s past practices to finance these types of projects with this type of debt issue Method of Sale/Placement: In order to obtain the lowest interest cost to the City, we will competitively bid the purchase of the Bonds from local and national underwriters/banks. 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.” Presale Report City of Hopkins, Minnesota May 17, 2016 Page 3 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 the only opportunity for a current refunding will be for the HRA TIF Revenue Bonds (Excelsior Crossings Project Phase Three), Series 2009 which the City can refinance later this fall. We will continue to monitor the market and the call dates for the City’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 reportable 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. Arbitrage Monitoring: Because the Bonds are 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 Tax Certificate prepared by your Bond Attorney and provided at closing. You have retained Ehlers to assist you with compliance with these rules. Risk Factors: Special Assessments: For the 2016A Bonds, we have assumed $250,000 in pre-paid special assessments and have assumed that the remaining assessments are levied as projected. If the City receives a significant amount of pre-paid assessments or does not levy the assessments, it may need to increase the levy portion of the debt service to make up for lower interest earnings than the expected assessment interest rate. Presale Report City of Hopkins, Minnesota May 17, 2016 Page 4 Other Service Providers: This debt issuance will require the engagement of other public finance service 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: Bond Trust Services Corporation Rating Agency: Standard & Poor’s 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 City of Hopkins, Minnesota May 17, 2016 Page 5 Proposed Debt Issuance Schedule Pre-Sale Review by City Council: May 17, 2016 Distribute Official Statement: Week of June 6, 2016 Public Hearing on Tax Abatement June 7, 2016 Conference with Rating Agency: Week of June 13, 2016 City Council Meeting to Award Sale of the Bonds: June 21, 2016 Estimated Closing Date: July 15, 2016 Attachments Resolution Authorizing Ehlers to Proceed With Bond Sale Sources and Uses of Funds Proposed Debt Service Schedule Ehlers Contacts Municipal Advisors: Stacie Kvilvang (651) 697-8506 Jason Aarsvold (651) 697-8512 Disclosure Coordinator: Meghan Lindblom (651) 697-8549 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. Resolution No. _______________ Council Member _________________ introduced the following resolution and moved its adoption:   Resolution Providing for the Sale of $4,480,000 General Obligation Improvement Bonds, Series 2016A and $1,630,000 General Obligation Tax Abatement Bonds, Series 2016B A. WHEREAS, the City Council of the City of Hopkins, Minnesota has heretofore determined that it is necessary and expedient to issue City's $4,480,000 General Obligation Improvement Bonds, Series 2016A and $1,630,000 General Obligation Tax Abatement Bonds, Series 2016B (the "Bonds"), to finance the City’s 2016 road reconstruction projects and to finance various park improvements and improvements to City owned parking facilities; and B. WHEREAS, the City has retained Ehlers & Associates, Inc., in Roseville, Minnesota ("Ehlers"), as its independent municipal advisor for the Bonds in accordance with Minnesota Statutes, Section 475.60, Subdivision 2(9); NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Hopkins, Minnesota, as follows: 1. Authorization; Findings. The City Council hereby authorizes Ehlers to assist the City for the sale of the Bonds. 2. Meeting; Proposal Opening. The City Council shall meet at 7:00 p.m. on June 21, 2016, for the purpose of considering proposals for and awarding the sale of the Bonds. 3. Official Statement. In connection with said sale, the officers or employees of the City are hereby authorized 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. The motion for the adoption of the foregoing resolution was duly seconded by City Council Member _______________________ and, after full discussion thereof and upon a vote being taken thereon, the following City Council Members voted in favor thereof: and the following voted against the same: Whereupon said resolution was declared duly passed and adopted. Dated this 17th day of May , 2016. _____________________________________________ City Clerk City of Hopkins, Minnesota $4,480,000 General Obligation Improvement Bonds, Series 2016A Assumes Current Market BQ AA+ Rates plus 20bps Sources & Uses Dated 07/15/2016 | Delivered 07/15/2016 Sources Of Funds Par Amount of Bonds $4,480,000.00 Prepaid Assessments 250,000.00 City of Minnetonka Contribution 63,000.00 Total Sources $4,793,000.00 Uses Of Funds Total Underwriter's Discount (1.200%)53,760.00 Costs of Issuance 46,500.00 Deposit to Capitalized Interest (CIF) Fund 42,223.03 Deposit to Project Construction Fund 4,649,900.00 Rounding Amount 616.97 Total Uses $4,793,000.00 Series 2016A GO Imp Bonds | SINGLE PURPOSE | 4/29/2016 | 8:31 AM City of Hopkins, Minnesota $4,480,000 General Obligation Improvement Bonds, Series 2016A Assumes Current Market BQ AA+ Rates plus 20bps Debt Service Schedule Date Principal Coupon Interest Total P+I Fiscal Total 07/15/2016 ----- 02/01/2017 --42,223.03 42,223.03 42,223.03 08/01/2017 --38,776.25 38,776.25 - 02/01/2018 270,000.00 0.900%38,776.25 308,776.25 347,552.50 08/01/2018 --37,561.25 37,561.25 - 02/01/2019 275,000.00 1.000%37,561.25 312,561.25 350,122.50 08/01/2019 --36,186.25 36,186.25 - 02/01/2020 275,000.00 1.150%36,186.25 311,186.25 347,372.50 08/01/2020 --34,605.00 34,605.00 - 02/01/2021 280,000.00 1.250%34,605.00 314,605.00 349,210.00 08/01/2021 --32,855.00 32,855.00 - 02/01/2022 285,000.00 1.350%32,855.00 317,855.00 350,710.00 08/01/2022 --30,931.25 30,931.25 - 02/01/2023 285,000.00 1.450%30,931.25 315,931.25 346,862.50 08/01/2023 --28,865.00 28,865.00 - 02/01/2024 290,000.00 1.550%28,865.00 318,865.00 347,730.00 08/01/2024 --26,617.50 26,617.50 - 02/01/2025 295,000.00 1.700%26,617.50 321,617.50 348,235.00 08/01/2025 --24,110.00 24,110.00 - 02/01/2026 300,000.00 1.800%24,110.00 324,110.00 348,220.00 08/01/2026 --21,410.00 21,410.00 - 02/01/2027 305,000.00 1.900%21,410.00 326,410.00 347,820.00 08/01/2027 --18,512.50 18,512.50 - 02/01/2028 310,000.00 2.000%18,512.50 328,512.50 347,025.00 08/01/2028 --15,412.50 15,412.50 - 02/01/2029 315,000.00 2.200%15,412.50 330,412.50 345,825.00 08/01/2029 --11,947.50 11,947.50 - 02/01/2030 325,000.00 2.300%11,947.50 336,947.50 348,895.00 08/01/2030 --8,210.00 8,210.00 - 02/01/2031 330,000.00 2.400%8,210.00 338,210.00 346,420.00 08/01/2031 --4,250.00 4,250.00 - 02/01/2032 340,000.00 2.500%4,250.00 344,250.00 348,500.00 Total $4,480,000.00 -$782,723.03 $5,262,723.03 - Yield Statistics Bond Year Dollars $39,614.11 Average Life 8.842 Years Average Coupon 1.9758692% Net Interest Cost (NIC)2.1115784% True Interest Cost (TIC)2.1122604% Bond Yield for Arbitrage Purposes 1.9607920% All Inclusive Cost (AIC)2.2453020% IRS Form 8038 Net Interest Cost 1.9758692% Weighted Average Maturity 8.842 Years Series 2016A GO Imp Bonds | SINGLE PURPOSE | 4/29/2016 | 8:31 AM City of Hopkins, Minnesota $4,480,000 General Obligation Improvement Bonds, Series 2016A Assumes Current Market BQ AA+ Rates plus 20bps Net Debt Service Schedule Date Principal Coupon Interest Total P+I CIF Net New D/S Fiscal Total 07/15/2016 ------- 02/01/2017 --42,223.03 42,223.03 (42,223.03)-- 08/01/2017 --38,776.25 38,776.25 -38,776.25 - 02/01/2018 270,000.00 0.900%38,776.25 308,776.25 -308,776.25 347,552.50 08/01/2018 --37,561.25 37,561.25 -37,561.25 - 02/01/2019 275,000.00 1.000%37,561.25 312,561.25 -312,561.25 350,122.50 08/01/2019 --36,186.25 36,186.25 -36,186.25 - 02/01/2020 275,000.00 1.150%36,186.25 311,186.25 -311,186.25 347,372.50 08/01/2020 --34,605.00 34,605.00 -34,605.00 - 02/01/2021 280,000.00 1.250%34,605.00 314,605.00 -314,605.00 349,210.00 08/01/2021 --32,855.00 32,855.00 -32,855.00 - 02/01/2022 285,000.00 1.350%32,855.00 317,855.00 -317,855.00 350,710.00 08/01/2022 --30,931.25 30,931.25 -30,931.25 - 02/01/2023 285,000.00 1.450%30,931.25 315,931.25 -315,931.25 346,862.50 08/01/2023 --28,865.00 28,865.00 -28,865.00 - 02/01/2024 290,000.00 1.550%28,865.00 318,865.00 -318,865.00 347,730.00 08/01/2024 --26,617.50 26,617.50 -26,617.50 - 02/01/2025 295,000.00 1.700%26,617.50 321,617.50 -321,617.50 348,235.00 08/01/2025 --24,110.00 24,110.00 -24,110.00 - 02/01/2026 300,000.00 1.800%24,110.00 324,110.00 -324,110.00 348,220.00 08/01/2026 --21,410.00 21,410.00 -21,410.00 - 02/01/2027 305,000.00 1.900%21,410.00 326,410.00 -326,410.00 347,820.00 08/01/2027 --18,512.50 18,512.50 -18,512.50 - 02/01/2028 310,000.00 2.000%18,512.50 328,512.50 -328,512.50 347,025.00 08/01/2028 --15,412.50 15,412.50 -15,412.50 - 02/01/2029 315,000.00 2.200%15,412.50 330,412.50 -330,412.50 345,825.00 08/01/2029 --11,947.50 11,947.50 -11,947.50 - 02/01/2030 325,000.00 2.300%11,947.50 336,947.50 -336,947.50 348,895.00 08/01/2030 --8,210.00 8,210.00 -8,210.00 - 02/01/2031 330,000.00 2.400%8,210.00 338,210.00 -338,210.00 346,420.00 08/01/2031 --4,250.00 4,250.00 -4,250.00 - 02/01/2032 340,000.00 2.500%4,250.00 344,250.00 -344,250.00 348,500.00 Total $4,480,000.00 -$782,723.03 $5,262,723.03 (42,223.03)$5,220,500.00 - Series 2016A GO Imp Bonds | SINGLE PURPOSE | 4/29/2016 | 8:31 AM City of Hopkins, Minnesota $4,480,000 General Obligation Improvement Bonds, Series 2016A Assumes Current Market BQ AA+ Rates plus 20bps Detail Costs Of Issuance Dated 07/15/2016 | Delivered 07/15/2016 COSTS OF ISSUANCE DETAIL Municipal Advisor $25,000.00 Bond Counsel $10,000.00 Rating Agency Fee (S&P)$10,500.00 Miscellaneous $1,000.00 TOTAL $46,500.00 Series 2016A GO Imp Bonds | SINGLE PURPOSE | 4/29/2016 | 8:31 AM City of Hopkins, Minnesota $4,480,000 General Obligation Improvement Bonds, Series 2016A Assumes Current Market BQ AA+ Rates plus 20bps Debt Service Schedule Date Principal Coupon Interest Total P+I CIF Net New D/S 105% of Total Assessments Storm Sewer Rev Sanitary Sewer Rev Water Rev Levy/ (Surplus) 02/01/2017 --42,223.03 42,223.03 (42,223.03)------- 02/01/2018 270,000.00 0.900%77,552.50 347,552.50 -347,552.50 364,930.13 92,527.47 35,284.01 51,185.33 71,116.87 114,816.45 02/01/2019 275,000.00 1.000%75,122.50 350,122.50 -350,122.50 367,628.63 92,527.47 35,284.00 51,185.34 71,116.88 117,514.94 02/01/2020 275,000.00 1.150%72,372.50 347,372.50 -347,372.50 364,741.13 92,527.48 35,284.01 51,185.33 71,116.87 114,627.44 02/01/2021 280,000.00 1.250%69,210.00 349,210.00 -349,210.00 366,670.50 92,527.48 35,284.01 51,185.34 71,116.87 116,556.80 02/01/2022 285,000.00 1.350%65,710.00 350,710.00 -350,710.00 368,245.50 92,527.48 35,284.00 51,185.34 71,116.88 118,131.80 02/01/2023 285,000.00 1.450%61,862.50 346,862.50 -346,862.50 364,205.63 92,527.47 35,284.00 51,185.33 71,116.87 114,091.96 02/01/2024 290,000.00 1.550%57,730.00 347,730.00 -347,730.00 365,116.50 92,527.48 35,284.00 51,185.33 71,116.88 115,002.81 02/01/2025 295,000.00 1.700%53,235.00 348,235.00 -348,235.00 365,646.75 92,527.47 35,284.01 51,185.34 71,116.88 115,533.05 02/01/2026 300,000.00 1.800%48,220.00 348,220.00 -348,220.00 365,631.00 92,527.47 35,284.01 51,185.32 71,116.88 115,517.32 02/01/2027 305,000.00 1.900%42,820.00 347,820.00 -347,820.00 365,211.00 92,527.48 35,284.00 51,185.32 71,116.87 115,097.33 02/01/2028 310,000.00 2.000%37,025.00 347,025.00 -347,025.00 364,376.25 92,527.48 35,284.01 51,185.32 71,116.88 114,262.56 02/01/2029 315,000.00 2.200%30,825.00 345,825.00 -345,825.00 363,116.25 92,527.48 35,284.01 51,185.33 71,116.88 113,002.55 02/01/2030 325,000.00 2.300%23,895.00 348,895.00 -348,895.00 366,339.75 92,527.46 35,284.01 51,185.34 71,116.88 116,226.06 02/01/2031 330,000.00 2.400%16,420.00 346,420.00 -346,420.00 363,741.00 92,527.47 35,284.00 51,185.34 71,116.87 113,627.32 02/01/2032 340,000.00 2.500%8,500.00 348,500.00 -348,500.00 365,925.00 92,527.48 35,284.00 51,185.33 71,116.88 115,811.31 Total $4,480,000.00 -$782,723.03 $5,262,723.03 (42,223.03)$5,220,500.00 $5,481,525.00 $1,387,912.12 $529,260.08 $767,779.98 $1,066,753.14 $1,729,819.68 Significant Dates Dated 7/15/2016 First Coupon Date 2/01/2017 Yield Statistics Bond Year Dollars $39,614.11 Average Life 8.842 Years Average Coupon 1.9758692% Net Interest Cost (NIC)2.1115784% True Interest Cost (TIC)2.1122604% Bond Yield for Arbitrage Purposes 1.9607920% All Inclusive Cost (AIC)2.2453020% Series 2016A GO Imp Bonds | SINGLE PURPOSE | 4/28/2016 | 3:56 PM City of Hopkins, Minnesota $1,630,000 General Obligation Tax Abatement Bonds, Series 2016B Assumes Current Market BQ AA+ Rates plus 20bps Sources & Uses Dated 07/15/2016 | Delivered 07/15/2016 Sources Of Funds Par Amount of Bonds $1,630,000.00 ISD 270 Contribution 100,000.00 Private Contributions 25,000.00 Total Sources $1,755,000.00 Uses Of Funds Total Underwriter's Discount (1.200%)19,560.00 Costs of Issuance 23,500.00 Deposit to Capitalized Interest (CIF) Fund 15,380.56 Deposit to Project Construction Fund 1,694,000.00 Rounding Amount 2,559.44 Total Uses $1,755,000.00 Series 2016B GO Tax Abate | SINGLE PURPOSE | 4/29/2016 | 8:29 AM City of Hopkins, Minnesota $1,630,000 General Obligation Tax Abatement Bonds, Series 2016B Assumes Current Market BQ AA+ Rates plus 20bps Debt Service Schedule Date Principal Coupon Interest Total P+I Fiscal Total 07/15/2016 ----- 02/01/2017 --15,380.56 15,380.56 15,380.56 08/01/2017 --14,125.00 14,125.00 - 02/01/2018 100,000.00 0.900%14,125.00 114,125.00 128,250.00 08/01/2018 --13,675.00 13,675.00 - 02/01/2019 100,000.00 1.000%13,675.00 113,675.00 127,350.00 08/01/2019 --13,175.00 13,175.00 - 02/01/2020 100,000.00 1.150%13,175.00 113,175.00 126,350.00 08/01/2020 --12,600.00 12,600.00 - 02/01/2021 100,000.00 1.250%12,600.00 112,600.00 125,200.00 08/01/2021 --11,975.00 11,975.00 - 02/01/2022 100,000.00 1.350%11,975.00 111,975.00 123,950.00 08/01/2022 --11,300.00 11,300.00 - 02/01/2023 105,000.00 1.450%11,300.00 116,300.00 127,600.00 08/01/2023 --10,538.75 10,538.75 - 02/01/2024 105,000.00 1.550%10,538.75 115,538.75 126,077.50 08/01/2024 --9,725.00 9,725.00 - 02/01/2025 105,000.00 1.700%9,725.00 114,725.00 124,450.00 08/01/2025 --8,832.50 8,832.50 - 02/01/2026 110,000.00 1.800%8,832.50 118,832.50 127,665.00 08/01/2026 --7,842.50 7,842.50 - 02/01/2027 110,000.00 1.900%7,842.50 117,842.50 125,685.00 08/01/2027 --6,797.50 6,797.50 - 02/01/2028 115,000.00 2.000%6,797.50 121,797.50 128,595.00 08/01/2028 --5,647.50 5,647.50 - 02/01/2029 115,000.00 2.200%5,647.50 120,647.50 126,295.00 08/01/2029 --4,382.50 4,382.50 - 02/01/2030 120,000.00 2.300%4,382.50 124,382.50 128,765.00 08/01/2030 --3,002.50 3,002.50 - 02/01/2031 120,000.00 2.400%3,002.50 123,002.50 126,005.00 08/01/2031 --1,562.50 1,562.50 - 02/01/2032 125,000.00 2.500%1,562.50 126,562.50 128,125.00 Total $1,630,000.00 -$285,743.06 $1,915,743.06 - Yield Statistics Bond Year Dollars $14,442.44 Average Life 8.860 Years Average Coupon 1.9784951% Net Interest Cost (NIC)2.1139293% True Interest Cost (TIC)2.1146535% Bond Yield for Arbitrage Purposes 1.9634347% All Inclusive Cost (AIC)2.2996649% IRS Form 8038 Net Interest Cost 1.9784951% Weighted Average Maturity 8.860 Years Series 2016B GO Tax Abate | SINGLE PURPOSE | 4/29/2016 | 8:29 AM City of Hopkins, Minnesota $1,630,000 General Obligation Tax Abatement Bonds, Series 2016B Assumes Current Market BQ AA+ Rates plus 20bps Detail Costs Of Issuance Dated 07/15/2016 | Delivered 07/15/2016 COSTS OF ISSUANCE DETAIL Municipal Advisor $13,000.00 Bond Counsel $6,000.00 Rating Agency Fee (S&P)$3,500.00 Miscellaneous $1,000.00 TOTAL $23,500.00 Series 2016B GO Tax Abate | SINGLE PURPOSE | 4/29/2016 | 8:29 AM City of Hopkins, Minnesota $1,630,000 General Obligation Tax Abatement Bonds, Series 2016B Assumes Current Market BQ AA+ Rates plus 20bps Debt Service Schedule Date Principal Coupon Interest Total P+I CIF Net New D/S 105% of Total 02/01/2017 --15,380.56 15,380.56 (15,380.56)-- 02/01/2018 100,000.00 0.900%28,250.00 128,250.00 -128,250.00 134,662.50 02/01/2019 100,000.00 1.000%27,350.00 127,350.00 -127,350.00 133,717.50 02/01/2020 100,000.00 1.150%26,350.00 126,350.00 -126,350.00 132,667.50 02/01/2021 100,000.00 1.250%25,200.00 125,200.00 -125,200.00 131,460.00 02/01/2022 100,000.00 1.350%23,950.00 123,950.00 -123,950.00 130,147.50 02/01/2023 105,000.00 1.450%22,600.00 127,600.00 -127,600.00 133,980.00 02/01/2024 105,000.00 1.550%21,077.50 126,077.50 -126,077.50 132,381.38 02/01/2025 105,000.00 1.700%19,450.00 124,450.00 -124,450.00 130,672.50 02/01/2026 110,000.00 1.800%17,665.00 127,665.00 -127,665.00 134,048.25 02/01/2027 110,000.00 1.900%15,685.00 125,685.00 -125,685.00 131,969.25 02/01/2028 115,000.00 2.000%13,595.00 128,595.00 -128,595.00 135,024.75 02/01/2029 115,000.00 2.200%11,295.00 126,295.00 -126,295.00 132,609.75 02/01/2030 120,000.00 2.300%8,765.00 128,765.00 -128,765.00 135,203.25 02/01/2031 120,000.00 2.400%6,005.00 126,005.00 -126,005.00 132,305.25 02/01/2032 125,000.00 2.500%3,125.00 128,125.00 -128,125.00 134,531.25 Total $1,630,000.00 -$285,743.06 $1,915,743.06 (15,380.56)$1,900,362.50 $1,995,380.63 Significant Dates Dated 7/15/2016 First Coupon Date 2/01/2017 Yield Statistics Bond Year Dollars $14,442.44 Average Life 8.860 Years Average Coupon 1.9784951% Net Interest Cost (NIC)2.1139293% True Interest Cost (TIC)2.1146535% Bond Yield for Arbitrage Purposes 1.9634347% All Inclusive Cost (AIC)2.2996649% Series 2016B GO Tax Abate | SINGLE PURPOSE | 4/29/2016 | 8:29 AM