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VII.2 Authorize the Sale of $3,490,000 General Obligation Improvement Bonds, Series 2017B, and Call for Public Hearing on Proposed Property Tax Abatement; Harkess (CR2017-067)April 18, 2017 City Council Report 2017-067 AUTHORIZE THE SALE OF $3,490,000 GENERAL OBLIGATION IMPROVEMENT BONDS, SERIES 2017B AND CALL FOR PUBLIC HEARING ON PROPOSED PROPERTY TAX ABATEMENT Proposed Action Staff recommends approval of the following motions: (two separate motions) Adopt Resolution 2017-036 Providing for the Sale of $3,490,000 General Obligation Series 2017B Adopt Resolution 2017-037 Calling Public Hearing on Proposed Property Tax Abatement and Providing for the Sale of General Obligations Tax Abatement Bonds, Series 2017B. Overview The 2017B Bonds will be issued for the Burns Park project and for various utility needs as outlined in the City’s Capital Improvement Plan for 2017. The bonds are being issued pursuant to MS444 (utility bonds), 469.1814 (tax abatement bonds) and 475 (general bonding authority). Financing for the projects will be through tax abatement and utility fund revenues. The City is required to hold a public hearing on the abatement and the public purpose it serves. The hearing is scheduled for May 16, 2017. The bond will have a 16 year life, maturing in 2032 with a call date of Feb 1, 2027 and are being issued pursuant to Minnesota Statutes, Chapter 444 and 469 as referenced above. To obtain the lowest possible interest cost we will solicit competitive bids for the purchase of the bonds. We will be requesting a rating from Standard and Poor’s for these bonds. Primary Issues  None Staff Recommendation Staff recommends approval of the resolutions 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  Resolutions No. 2017-036 and 2017-038  Bond Pre-Sale Report ______________________________ Christine M. Harkess, CPA, CGFM Finance Director Financial Impact: $ 3,490,000 Budgeted: Y/N Yes Source: Bond funds Related Documents (CIP, ERP, etc.): CIP Resolution No. 2017-036 Council Member _________________ introduced the following resolution and moved its adoption:   Resolution Providing for the Sale of $3,490,000 General Obligation Bonds, Series 2017B A. WHEREAS, the City Council of the City of Hopkins, Minnesota has heretofore determined that it is necessary and expedient to issue the City's $3,490,000 General Obligation Bonds, Series 2017B (the "Bonds"), to finance various utility projects and improvements to Burns Park in the City; 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 20, 2017, 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 18th day of April, 2017. _____________________________________________ Amy Domeier, City Clerk 497900v2 JAE HP110-97 CITY OF HOPKINS, MINNESOTA RESOLUTION NO. 2017-037 RESOLUTION CALLING PUBLIC HEARING ON A PROPOSED PROPERTY TAX ABATEMENT AND PROVIDING FOR THE SALE OF GENERAL OBLIGATION TAX ABATEMENT BONDS, SERIES 2017B 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 2017B (the “Bonds”), in the proposed aggregate principal amount of $1,905,000, to finance improvements to Burnes Park in the City. 3. In accordance with the Act, the City Council hereby calls for a public hearing on Tuesday, May 16, 2017, at approximately 7:00 P.M., 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 days 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, June 20, 2017, 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. Adopted by the City Council of the City of Hopkins, Minnesota, this 18th day of April, 2017. Molly Cummings, Mayor ATTEST: Amy Domeier, City Clerk A-1 497900v2 JAE HP110-97 EXHIBIT A FORM OF NOTICE OF PUBLIC HEARING CITY OF HOPKINS COUNTY OF HENNEPIN STATE OF MINNESOTA 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 hold a public hearing on Tuesday, May 16, 2017, at or after 7:00 P.M. in the City Council Chambers at City Hall, 1010 First Street South in the City, 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”): 24-117-22-12-0007 24-117-22-14-0091 24-117-22-14-0011 24-117-22-13-0004 24-117-22-14-0092 24-117-22-14-0010 24-117-22-14-0007 24-117-22-14-0093 24-117-22-14-0009 24-117-22-14-0101 24-117-22-41-0038 24-117-22-41-0039 24-117-22-14-0005 24-117-22-41-0027 24-117-22-41-0060 24-117-22-14-0100 24-117-22-14-0013 24-117-22-14-0004 24-117-22-14-0012 The total amount of the taxes proposed to be abated by the City on the Property is estimated to be approximately $1,905,000. The City Council will consider the property tax abatement in connection with financing certain public infrastructure improvements, including but not limited to improvements to Burnes Park in the City. At the time and place fixed for the public hearing, the City Council will give all persons who appear at the hearing an opportunity to express their views with respect to the proposal. In addition, interested persons may direct any questions or file written comments respecting the proposal with the City Clerk, at or prior to said public hearing. Dated: April 27, 2017 BY ORDER OF THE CITY COUNCIL OF THE CITY OF HOPKINS, MINNESOTA /s/ Amy Domeier City Clerk City of Hopkins, Minnesota April 18, 2017 Pre-Sale Report for City of Hopkins, Minnesota $3,490,000 General Obligation Bonds, Series 2017B         Prepared by: Stacie Kvilvang, CIPMA Senior Municipal Advisor/Director And Jason Aarsvold, CIPMA Municipal Advisor And James Lehnhoff Municipal Advisor Executive Summary of Proposed Debt Proposed Issue: $3,490,000 General Obligation Bonds, Series 2017B Purposes: The proposed 2017B Bond series includes two projects: 1. Tax Abatement Bonds ($1,905,000) This portion of the Bonds is being issued for improvements to Burns Park. The debt service will be paid from the City’s portion of property taxes abated from specific parcels near and adjacent to Burns Park. 2. Utility Bonds ($1,585,000) This portion of the Bonds is being issued for various utility needs in the City. The debt service will be paid from sanitary sewer, water, and storm sewer utility revenue. Authority: The Bonds are being issued pursuant to Minnesota Statutes, Chapters:  444 – Utility bonds  469.1814 – Tax abatement bonds  475 – General bonding authority The Bonds will be general obligations of the City for which its full faith, credit and taxing powers are pledged. 1. Tax Abatement Bonds ($1,905,000) The City is required to hold a public hearing on the tax abatement and public purpose it serves. The hearing is scheduled for May 16, 2017. 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 2017 NTC is $20,507,581 and 10% equates to 2,050,758. Therefore, the greater of these two calculations is 10% of the NTC. The City’s payment on the proposed 2017B Tax Abatement Bond issue plus the other outstanding abatement bond payments is approximately $478,000/year, which is well below the statutory maximum of $2,050,758. 2. Utility Bonds ($1,585,000) Minnesota Statutes Chapter 444 allows cities to issue debt without limitations provided the debt service is expected to be paid from water and sewer revenues. Term/Call Feature: The Bonds are being issued for a(n) 16-year term. Principal on the Bonds will be due on February 1 in the years 2019 through 2033. Interest is payable every six months beginning February 1, 2018. The Bonds maturing on and after February 1, 2027 will be subject to prepayment at the discretion of the City on February 1, 2026 or any date thereafter. Bank Qualification: Because the City is issuing, or expects to issue, more than $10,000,000 in tax- exempt obligations during the calendar year, the City will be not able to designate the Bonds as “bank qualified” obligations. 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.” 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 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 obligations/tax credit obligations, 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: The City expects to pay the Utility Bond debt service with utility funds. If utility revenue is inadequate, the City may have to levy taxes to pay debt service on the Bonds. 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: S&P Global Markets 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. Proposed Debt Issuance Schedule Pre-Sale Review by City Council and Call for Public Hearing on Tax Abatement: April 18, 2017 Public Hearing on Tax Abatement: May 16, 2017 Distribute Official Statement: Week of June 5, 2017 Conference with Rating Agency: Week of June 12, 2017 City Council Meeting to Award Sale of the Bonds: June 20, 2017 Estimated Closing Date: July 13, 2017 Attachments Sources and Uses of Funds Proposed Debt Service Schedule Resolution Authorizing Ehlers to Proceed with Bond Sale Ehlers Contacts Municipal Advisors: Stacie Kvilvang (651) 697-8506 Jason Aarsvold (651) 697-8512 James Lehnhoff (651) 697-8552 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. City of Hopkins, Minnesota $3,490,000 General Obligation Bonds, Series 2017B Issue Summary Assumes Current Market Non-BQ AA+ Rates plus 25bps Total Issue Sources And Uses Dated 07/15/2017 | Delivered 07/15/2017 Tax Abatement Bonds Utility Bonds Issue Summary Sources Of Funds Par Amount of Bonds $1,905,000.00 $1,585,000.00 $3,490,000.00 Total Sources $1,905,000.00 $1,585,000.00 $3,490,000.00 Uses Of Funds Total Underwriter's Discount (1.200%)22,860.00 19,020.00 41,880.00 Costs of Issuance 27,838.11 23,161.89 51,000.00 Deposit to Capitalized Interest (CIF) Fund 27,663.22 -27,663.22 Deposit to Project Construction Fund 1,826,000.00 1,542,973.00 3,368,973.00 Rounding Amount 638.67 (154.89)483.78 Total Uses $1,905,000.00 $1,585,000.00 $3,490,000.00 Series 2017B GO Bonds | Issue Summary | 4/11/2017 | 8:42 AM City of Hopkins, Minnesota $3,490,000 General Obligation Bonds, Series 2017B Issue Summary Assumes Current Market Non-BQ AA+ Rates plus 25bps Debt Service Schedule Date Principal Coupon Interest Total P+I Fiscal Total 07/15/2017 ----- 02/01/2018 --50,685.05 50,685.05 50,685.05 08/01/2018 --46,547.50 46,547.50 - 02/01/2019 200,000.00 1.400%46,547.50 246,547.50 293,095.00 08/01/2019 --45,147.50 45,147.50 - 02/01/2020 200,000.00 1.550%45,147.50 245,147.50 290,295.00 08/01/2020 --43,597.50 43,597.50 - 02/01/2021 205,000.00 1.800%43,597.50 248,597.50 292,195.00 08/01/2021 --41,752.50 41,752.50 - 02/01/2022 210,000.00 2.000%41,752.50 251,752.50 293,505.00 08/01/2022 --39,652.50 39,652.50 - 02/01/2023 210,000.00 2.200%39,652.50 249,652.50 289,305.00 08/01/2023 --37,342.50 37,342.50 - 02/01/2024 220,000.00 2.350%37,342.50 257,342.50 294,685.00 08/01/2024 --34,757.50 34,757.50 - 02/01/2025 220,000.00 2.550%34,757.50 254,757.50 289,515.00 08/01/2025 --31,952.50 31,952.50 - 02/01/2026 230,000.00 2.650%31,952.50 261,952.50 293,905.00 08/01/2026 --28,905.00 28,905.00 - 02/01/2027 230,000.00 2.800%28,905.00 258,905.00 287,810.00 08/01/2027 --25,685.00 25,685.00 - 02/01/2028 240,000.00 2.900%25,685.00 265,685.00 291,370.00 08/01/2028 --22,205.00 22,205.00 - 02/01/2029 245,000.00 3.050%22,205.00 267,205.00 289,410.00 08/01/2029 --18,468.75 18,468.75 - 02/01/2030 255,000.00 3.150%18,468.75 273,468.75 291,937.50 08/01/2030 --14,452.50 14,452.50 - 02/01/2031 265,000.00 3.350%14,452.50 279,452.50 293,905.00 08/01/2031 --10,013.75 10,013.75 - 02/01/2032 275,000.00 3.500%10,013.75 285,013.75 295,027.50 08/01/2032 --5,201.25 5,201.25 - 02/01/2033 285,000.00 3.650%5,201.25 290,201.25 295,402.50 Total $3,490,000.00 -$942,047.55 $4,432,047.55 - Yield Statistics Bond Year Dollars $31,500.11 Average Life 9.026 Years Average Coupon 2.9906166% Net Interest Cost (NIC)3.1235685% True Interest Cost (TIC)3.1189936% Bond Yield for Arbitrage Purposes 2.9623991% All Inclusive Cost (AIC)3.3132693% IRS Form 8038 Net Interest Cost 2.9906166% Weighted Average Maturity 9.026 Years Series 2017B GO Bonds | Issue Summary | 4/11/2017 | 8:42 AM City of Hopkins, Minnesota $3,490,000 General Obligation Bonds, Series 2017B Issue Summary Assumes Current Market Non-BQ AA+ Rates plus 25bps Detail Costs Of Issuance Dated 07/15/2017 | Delivered 07/15/2017 COSTS OF ISSUANCE DETAIL Municipal Advisor $36,000.00 Bond Counsel $10,000.00 Rating Agency Fee (S&P)$4,000.00 Miscellaneous $1,000.00 TOTAL $51,000.00 Series 2017B GO Bonds | Issue Summary | 4/11/2017 | 8:42 AM City of Hopkins, Minnesota $3,490,000 General Obligation Bonds, Series 2017B Issue Summary Assumes Current Market Non-BQ AA+ Rates plus 25bps Debt Service Schedule Date Principal Coupon Interest Total P+I CIF Net New D/S 105% of Total Sanitary Sewer Revenue Water Revenue Storm Sewer Revenue Levy/ (Surplus) 02/01/2018 --50,685.05 50,685.05 (27,663.22)23,021.83 24,172.92 24,172.92 -0.00 02/01/2019 200,000.00 1.400%93,095.00 293,095.00 -293,095.00 307,749.75 108,976.57 27,384.98 4,540.15 166,848.05 02/01/2020 200,000.00 1.550%90,295.00 290,295.00 -290,295.00 304,809.75 108,976.57 27,384.98 4,540.15 163,908.05 02/01/2021 205,000.00 1.800%87,195.00 292,195.00 -292,195.00 306,804.75 108,976.57 27,384.99 4,540.14 165,903.05 02/01/2022 210,000.00 2.000%83,505.00 293,505.00 -293,505.00 308,180.25 108,976.57 27,384.99 4,540.14 167,278.55 02/01/2023 210,000.00 2.200%79,305.00 289,305.00 -289,305.00 303,770.25 108,976.57 27,384.98 4,540.15 162,868.55 02/01/2024 220,000.00 2.350%74,685.00 294,685.00 -294,685.00 309,419.25 108,976.56 27,384.98 4,540.15 168,517.56 02/01/2025 220,000.00 2.550%69,515.00 289,515.00 -289,515.00 303,990.75 108,976.57 27,384.98 4,540.15 163,089.05 02/01/2026 230,000.00 2.650%63,905.00 293,905.00 -293,905.00 308,600.25 108,976.56 27,384.98 4,540.14 167,698.57 02/01/2027 230,000.00 2.800%57,810.00 287,810.00 -287,810.00 302,200.50 108,976.56 27,384.98 4,540.14 161,298.82 02/01/2028 240,000.00 2.900%51,370.00 291,370.00 -291,370.00 305,938.50 108,976.57 27,384.98 4,540.15 165,036.80 02/01/2029 245,000.00 3.050%44,410.00 289,410.00 -289,410.00 303,880.50 108,976.56 27,384.99 4,540.15 162,978.80 02/01/2030 255,000.00 3.150%36,937.50 291,937.50 -291,937.50 306,534.38 108,976.56 27,384.98 4,540.15 165,632.69 02/01/2031 265,000.00 3.350%28,905.00 293,905.00 -293,905.00 308,600.25 108,976.57 27,384.99 4,540.14 167,698.55 02/01/2032 275,000.00 3.500%20,027.50 295,027.50 -295,027.50 309,778.88 108,976.56 27,384.98 4,540.14 168,877.20 02/01/2033 285,000.00 3.650%10,402.50 295,402.50 -295,402.50 310,172.63 108,976.57 27,384.97 4,540.15 169,270.94 Total $3,490,000.00 -$942,047.55 $4,432,047.55 (27,663.22)$4,404,384.33 $4,624,603.55 $1,658,821.41 $410,774.73 $68,102.19 $2,486,905.22 Significant Dates Dated 7/15/2017 First Coupon Date 2/01/2018 Yield Statistics Bond Year Dollars $31,500.11 Average Life 9.026 Years Average Coupon 2.9906166% Net Interest Cost (NIC)3.1235685% True Interest Cost (TIC)3.1189936% Bond Yield for Arbitrage Purposes 2.9623991% All Inclusive Cost (AIC)3.3132693% Series 2017B GO Bonds | Issue Summary | 4/11/2017 | 8:42 AM City of Hopkins, Minnesota $1,905,000 General Obligation Bonds, Series 2017B Tax Abatement Bonds Assumes Current Market Non-BQ AA+ Rates plus 25bps Debt Service Schedule Date Principal Coupon Interest Total P+I CIF Net New D/S 105% of Total 02/01/2018 --27,663.22 27,663.22 (27,663.22)-- 02/01/2019 110,000.00 1.400%50,810.00 160,810.00 -160,810.00 168,850.50 02/01/2020 110,000.00 1.550%49,270.00 159,270.00 -159,270.00 167,233.50 02/01/2021 110,000.00 1.800%47,565.00 157,565.00 -157,565.00 165,443.25 02/01/2022 115,000.00 2.000%45,585.00 160,585.00 -160,585.00 168,614.25 02/01/2023 115,000.00 2.200%43,285.00 158,285.00 -158,285.00 166,199.25 02/01/2024 120,000.00 2.350%40,755.00 160,755.00 -160,755.00 168,792.75 02/01/2025 120,000.00 2.550%37,935.00 157,935.00 -157,935.00 165,831.75 02/01/2026 125,000.00 2.650%34,875.00 159,875.00 -159,875.00 167,868.75 02/01/2027 125,000.00 2.800%31,562.50 156,562.50 -156,562.50 164,390.63 02/01/2028 130,000.00 2.900%28,062.50 158,062.50 -158,062.50 165,965.63 02/01/2029 135,000.00 3.050%24,292.50 159,292.50 -159,292.50 167,257.13 02/01/2030 140,000.00 3.150%20,175.00 160,175.00 -160,175.00 168,183.75 02/01/2031 145,000.00 3.350%15,765.00 160,765.00 -160,765.00 168,803.25 02/01/2032 150,000.00 3.500%10,907.50 160,907.50 -160,907.50 168,952.88 02/01/2033 155,000.00 3.650%5,657.50 160,657.50 -160,657.50 168,690.38 Total $1,905,000.00 -$514,165.72 $2,419,165.72 (27,663.22)$2,391,502.50 $2,511,077.63 Significant Dates Dated 7/15/2017 First Coupon Date 2/01/2018 Yield Statistics Bond Year Dollars $17,192.17 Average Life 9.025 Years Average Coupon 2.9906976% Net Interest Cost (NIC)3.1236652% True Interest Cost (TIC)3.1191116% Bond Yield for Arbitrage Purposes 2.9623991% All Inclusive Cost (AIC)3.3134160% Series 2017B GO Bonds | Tax Abatement Bonds | 4/11/2017 | 8:42 AM City of Hopkins, Minnesota $1,585,000 General Obligation Bonds, Series 2017B Utility Bonds Assumes Current Market Non-BQ AA+ Rates plus 25bps Debt Service Schedule Date Principal Coupon Interest Total P+I Fiscal Total 07/15/2017 ----- 02/01/2018 --23,021.83 23,021.83 23,021.83 08/01/2018 --21,142.50 21,142.50 - 02/01/2019 90,000.00 1.400%21,142.50 111,142.50 132,285.00 08/01/2019 --20,512.50 20,512.50 - 02/01/2020 90,000.00 1.550%20,512.50 110,512.50 131,025.00 08/01/2020 --19,815.00 19,815.00 - 02/01/2021 95,000.00 1.800%19,815.00 114,815.00 134,630.00 08/01/2021 --18,960.00 18,960.00 - 02/01/2022 95,000.00 2.000%18,960.00 113,960.00 132,920.00 08/01/2022 --18,010.00 18,010.00 - 02/01/2023 95,000.00 2.200%18,010.00 113,010.00 131,020.00 08/01/2023 --16,965.00 16,965.00 - 02/01/2024 100,000.00 2.350%16,965.00 116,965.00 133,930.00 08/01/2024 --15,790.00 15,790.00 - 02/01/2025 100,000.00 2.550%15,790.00 115,790.00 131,580.00 08/01/2025 --14,515.00 14,515.00 - 02/01/2026 105,000.00 2.650%14,515.00 119,515.00 134,030.00 08/01/2026 --13,123.75 13,123.75 - 02/01/2027 105,000.00 2.800%13,123.75 118,123.75 131,247.50 08/01/2027 --11,653.75 11,653.75 - 02/01/2028 110,000.00 2.900%11,653.75 121,653.75 133,307.50 08/01/2028 --10,058.75 10,058.75 - 02/01/2029 110,000.00 3.050%10,058.75 120,058.75 130,117.50 08/01/2029 --8,381.25 8,381.25 - 02/01/2030 115,000.00 3.150%8,381.25 123,381.25 131,762.50 08/01/2030 --6,570.00 6,570.00 - 02/01/2031 120,000.00 3.350%6,570.00 126,570.00 133,140.00 08/01/2031 --4,560.00 4,560.00 - 02/01/2032 125,000.00 3.500%4,560.00 129,560.00 134,120.00 08/01/2032 --2,372.50 2,372.50 - 02/01/2033 130,000.00 3.650%2,372.50 132,372.50 134,745.00 Total $1,585,000.00 -$427,881.83 $2,012,881.83 - Yield Statistics Bond Year Dollars $14,307.94 Average Life 9.027 Years Average Coupon 2.9905192% Net Interest Cost (NIC)3.1234524% True Interest Cost (TIC)3.1188519% Bond Yield for Arbitrage Purposes 2.9623991% All Inclusive Cost (AIC)3.3130931% IRS Form 8038 Net Interest Cost 2.9905192% Weighted Average Maturity 9.027 Years Series 2017B GO Bonds | Utility Bonds | 4/11/2017 | 8:42 AM City of Hopkins, Minnesota $1,585,000 General Obligation Bonds, Series 2017B Utility Bonds Assumes Current Market Non-BQ AA+ Rates plus 25bps Debt Service Schedule Date Principal Coupon Interest Total P+I Net New D/S 105% of Total Sanitary Sewer Revenue Water Revenue Storm Sewer Revenue Levy/ (Surplus) 02/01/2018 --23,021.83 23,021.83 23,021.83 24,172.92 24,172.92 -0.00 02/01/2019 90,000.00 1.400%42,285.00 132,285.00 132,285.00 138,899.25 108,976.57 27,384.98 4,540.15 (2,002.45) 02/01/2020 90,000.00 1.550%41,025.00 131,025.00 131,025.00 137,576.25 108,976.57 27,384.98 4,540.15 (3,325.45) 02/01/2021 95,000.00 1.800%39,630.00 134,630.00 134,630.00 141,361.50 108,976.57 27,384.99 4,540.14 459.80 02/01/2022 95,000.00 2.000%37,920.00 132,920.00 132,920.00 139,566.00 108,976.57 27,384.99 4,540.14 (1,335.70) 02/01/2023 95,000.00 2.200%36,020.00 131,020.00 131,020.00 137,571.00 108,976.57 27,384.98 4,540.15 (3,330.70) 02/01/2024 100,000.00 2.350%33,930.00 133,930.00 133,930.00 140,626.50 108,976.56 27,384.98 4,540.15 (275.19) 02/01/2025 100,000.00 2.550%31,580.00 131,580.00 131,580.00 138,159.00 108,976.57 27,384.98 4,540.15 (2,742.70) 02/01/2026 105,000.00 2.650%29,030.00 134,030.00 134,030.00 140,731.50 108,976.56 27,384.98 4,540.14 (170.18) 02/01/2027 105,000.00 2.800%26,247.50 131,247.50 131,247.50 137,809.88 108,976.56 27,384.98 4,540.14 (3,091.81) 02/01/2028 110,000.00 2.900%23,307.50 133,307.50 133,307.50 139,972.88 108,976.57 27,384.98 4,540.15 (928.83) 02/01/2029 110,000.00 3.050%20,117.50 130,117.50 130,117.50 136,623.38 108,976.56 27,384.99 4,540.15 (4,278.33) 02/01/2030 115,000.00 3.150%16,762.50 131,762.50 131,762.50 138,350.63 108,976.56 27,384.98 4,540.15 (2,551.07) 02/01/2031 120,000.00 3.350%13,140.00 133,140.00 133,140.00 139,797.00 108,976.57 27,384.99 4,540.14 (1,104.70) 02/01/2032 125,000.00 3.500%9,120.00 134,120.00 134,120.00 140,826.00 108,976.56 27,384.98 4,540.14 (75.68) 02/01/2033 130,000.00 3.650%4,745.00 134,745.00 134,745.00 141,482.25 108,976.57 27,384.97 4,540.15 580.56 Total $1,585,000.00 -$427,881.83 $2,012,881.83 $2,012,881.83 $2,113,525.92 $1,658,821.41 $410,774.73 $68,102.19 (24,172.41) Significant Dates Dated 7/15/2017 First Coupon Date 2/01/2018 Yield Statistics Bond Year Dollars $14,307.94 Average Life 9.027 Years Average Coupon 2.9905192% Net Interest Cost (NIC)3.1234524% True Interest Cost (TIC)3.1188519% Bond Yield for Arbitrage Purposes 2.9623991% All Inclusive Cost (AIC)3.3130931% Series 2017B GO Bonds | Utility Bonds | 4/11/2017 | 8:42 AM City of Hopkins, Minnesota $1,669,973 General Obligation Bonds, Series 2017B Utility Revenues - Issue Summary Rate = TIC Assessments Date Principal Coupon Interest Total P+I 12/31/2018 89,132.53 3.100%51,769.17 140,901.70 12/31/2019 91,895.64 3.100%49,006.06 140,901.70 12/31/2020 94,744.40 3.100%46,157.30 140,901.70 12/31/2021 97,681.48 3.100%43,220.22 140,901.70 12/31/2022 100,709.60 3.100%40,192.10 140,901.70 12/31/2023 103,831.61 3.100%37,070.08 140,901.69 12/31/2024 107,050.38 3.100%33,851.32 140,901.70 12/31/2025 110,368.94 3.100%30,532.74 140,901.68 12/31/2026 113,790.38 3.100%27,111.30 140,901.68 12/31/2027 117,317.88 3.100%23,583.82 140,901.70 12/31/2028 120,954.74 3.100%19,946.96 140,901.70 12/31/2029 124,704.33 3.100%16,197.36 140,901.69 12/31/2030 128,570.18 3.100%12,331.52 140,901.70 12/31/2031 132,555.84 3.100%8,345.84 140,901.68 12/31/2032 136,665.07 3.100%4,236.62 140,901.69 Total $1,669,973.00 -$443,552.41 $2,113,525.41 Significant Dates Filing Date 1/01/2018 First Payment Date 12/31/2018 Series 2017 GO Bonds - As | Issue Summary | 4/11/2017 | 8:41 AM City of Hopkins, Minnesota $1,291,595 General Obligation Bonds, Series 2017 Utility Revenues - Sanitary Sewer Rate = TIC Assessments Date Principal Coupon Interest Total P+I 12/31/2018 68,937.12 3.100%40,039.45 108,976.57 12/31/2019 71,074.17 3.100%37,902.40 108,976.57 12/31/2020 73,277.47 3.100%35,699.10 108,976.57 12/31/2021 75,549.07 3.100%33,427.50 108,976.57 12/31/2022 77,891.09 3.100%31,085.48 108,976.57 12/31/2023 80,305.72 3.100%28,670.84 108,976.56 12/31/2024 82,795.19 3.100%26,181.38 108,976.57 12/31/2025 85,361.84 3.100%23,614.72 108,976.56 12/31/2026 88,008.06 3.100%20,968.50 108,976.56 12/31/2027 90,736.31 3.100%18,240.26 108,976.57 12/31/2028 93,549.14 3.100%15,427.42 108,976.56 12/31/2029 96,449.16 3.100%12,527.40 108,976.56 12/31/2030 99,439.09 3.100%9,537.48 108,976.57 12/31/2031 102,521.70 3.100%6,454.86 108,976.56 12/31/2032 105,699.87 3.100%3,276.70 108,976.57 Total $1,291,595.00 -$343,053.49 $1,634,648.49 Significant Dates Filing Date 1/01/2018 First Payment Date 12/31/2018 Series 2017 GO Bonds - As | Sanitary Sewer | 4/11/2017 | 8:41 AM City of Hopkins, Minnesota $324,568 General Obligation Bonds, Series 2017 Utility Revenues - Water Rate = TIC Assessments Date Principal Coupon Interest Total P+I 12/31/2018 17,323.37 3.100%10,061.61 27,384.98 12/31/2019 17,860.40 3.100%9,524.58 27,384.98 12/31/2020 18,414.07 3.100%8,970.92 27,384.99 12/31/2021 18,984.91 3.100%8,400.08 27,384.99 12/31/2022 19,573.44 3.100%7,811.54 27,384.98 12/31/2023 20,180.22 3.100%7,204.76 27,384.98 12/31/2024 20,805.80 3.100%6,579.18 27,384.98 12/31/2025 21,450.78 3.100%5,934.20 27,384.98 12/31/2026 22,115.76 3.100%5,269.22 27,384.98 12/31/2027 22,801.34 3.100%4,583.64 27,384.98 12/31/2028 23,508.19 3.100%3,876.80 27,384.99 12/31/2029 24,236.94 3.100%3,148.04 27,384.98 12/31/2030 24,988.29 3.100%2,396.70 27,384.99 12/31/2031 25,762.92 3.100%1,622.06 27,384.98 12/31/2032 26,561.57 3.100%823.40 27,384.97 Total $324,568.00 -$86,206.73 $410,774.73 Significant Dates Filing Date 1/01/2018 First Payment Date 12/31/2018 Series 2017 GO Bonds - As | Water | 4/11/2017 | 8:41 AM City of Hopkins, Minnesota $53,810 General Obligation Bonds, Series 2017 Utility Revenues - Storm Sewer Rate = TIC Assessments Date Principal Coupon Interest Total P+I 12/31/2018 2,872.04 3.100%1,668.11 4,540.15 12/31/2019 2,961.07 3.100%1,579.08 4,540.15 12/31/2020 3,052.86 3.100%1,487.28 4,540.14 12/31/2021 3,147.50 3.100%1,392.64 4,540.14 12/31/2022 3,245.07 3.100%1,295.08 4,540.15 12/31/2023 3,345.67 3.100%1,194.48 4,540.15 12/31/2024 3,449.39 3.100%1,090.76 4,540.15 12/31/2025 3,556.32 3.100%983.82 4,540.14 12/31/2026 3,666.56 3.100%873.58 4,540.14 12/31/2027 3,780.23 3.100%759.92 4,540.15 12/31/2028 3,897.41 3.100%642.74 4,540.15 12/31/2029 4,018.23 3.100%521.92 4,540.15 12/31/2030 4,142.80 3.100%397.34 4,540.14 12/31/2031 4,271.22 3.100%268.92 4,540.14 12/31/2032 4,403.63 3.100%136.52 4,540.15 Total $53,810.00 -$14,292.19 $68,102.19 Significant Dates Filing Date 1/01/2018 First Payment Date 12/31/2018 Series 2017 GO Bonds - As | Storm Sewer | 4/11/2017 | 8:41 AM