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CR 05-004 Authorize Call of Bond TIF Dist 1-1 CITY OF ~ December 27,2004 HOPKINS Council Report 05-004 AUTHORIZE CALL OF A SERIAL BOND IN TIF DISTRICT 1-1 Proposed Action Staff recommends approval of the following motion: Adopt Resolution No. 05-001 authorizing the redemption of callable General Obligation Redevelopment Refunding Bond, Series 1993C, in Tax Increment District 1-1. Adoption of this motion will result in the bonds being called on February 1, 2005. Overview The City of Hopkins issued General Obligation Redevelopment Refunding bonds, Series 1993C in 1993. The one remaining serial bond issued is callable. The cost of calling the final bond is $695,000. Tax Increment District 1-1 has the capacity to call this bond this year. The savings of interest on this bond is $127,880. The lost earning potential of using the funds to call the bond is approximately $69,500. This is a net savings of approximately $58,300. Primary Issues to Consider The financing of the serial bonds, issued in 1993 from TIP 1-1, was done with the intention of redeeming callable bonds early if enough tax increment revenues are generated in the appropriate amount of time. Tax Increment Financing District 1-1 has the working capital available to redeem the final callable bond allowing us to close out this TIP District that was decertified in 2004. The bond that is callable has an interest rate of 4.6% and matures on February 1,2009. By redeeming this bond we are saving the difference between what finance can earn on the investment of the principal amount of the bonds and what the interest rate on the bonds is. Currently, investments are earning on average 2.5% with long-term investments earning up to 3% interest. As stated previously, the approximate savings is $58,300. The unforeseen cost is the lost opportunity to utilize these funds for pooling in other districts. When the classification rates changed and the school district levy changed in 2002, TIP districts experienced a decrease in TIP revenues. The state is allowing us to pool districts to meet obligations. Finance has analyzed the other districts and determined that it is unlikely to have funding shortfalls of any significance in the near future. A goal the city set in past years was to decertify TIP District 1-1 earlier than the mandatory decertification date of2009. We met that goal in 2004 and with adequate reserves we can call the final bond payment and bring closure to this TIP District. Staff Recommendation Finance recommends adopting the resolution redeeming the callable bond described therein. Supportin2 Information . Resolution No. 05-001 ,,/?', '~ l. ('/11r::t% /1& -., --aI<<J-~ Christine M Harkess, CPA, CGFM Finance Director CITY OF HOPKINS HENNEPIN COUNTY, ~IINNESOT A RESOLUTION 05-001 RESOLUTION PROVIDING FOR THE CALL OF $695,000 GENERAL OBLIGATION REDEVELOPMENT REFUNDING BOND, SERIES 1993C WHEREAS, the City Council of the City of Hopkins, Minnesota has determined that it is desirable to redeem the City's $695,000 of callable General Obligation Redevelopment Refunding Bond, Series 1993C; and WHEREAS, the City has identified the bond as CUSIP #439866NNO dated issue of October 15, 1993; NOW, THEREFORE, BE IT RESOLVED by the City Council of Hopkins, Minnesota, as follows: 1. Authorization; The City Council hereby authorizes Bankers Trust to redeem in full the callable General Obligation Redevelopment Refunding Bond, Series 1993C, dated October 15, 1993, as described above. 2. Terms ofthe Bond. The terms and conditions of the Bond allow for the call ofthe serial bond described above. 3. Intent. It is the intent of the City of Hopkins to call such bond as it deems appropriate and desirable. Adopted by the City Council of the City of Hopkins held this 4th day of January, 2005. Eugene Maxwell, Mayor ATTEST: Terry Obermaier, City Clerk