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CR 06-037 Public Hearing-Modify TIF Dist 1-3 & Establish TIF Dist 1-4 CITY Of: March 22, 2006 m Council Report 2006-037 HOPKINS PUBLIC HEARING - MODIFY TIF DlST 1-3 AND ESTABLISH TIF DlST 1-4 Proposed Action Staff recommends approval of the following motion: adopt Resolution 2006-022. modifying the redevelopment plan for Redevelopment Proiect No. I and modifying the Tax Increment Financing Plan for Tax Increment Financing District 1-3 and establishing Tax Incerment Financing District 1-4. Overview The HRNCity Council is being requested to approve the following: · Modify the existing TlF District 1-3 by removing property presently in the district between Sixth and Eighth Avenues. · Establish TlF District 1-4 to include properties removed from T1F District 1-3 as described above. Property within TlF districts 1-3 and 1-4 will be used to facilitate a redevelopment effort for mixed-use retaiVresidential projects as follows: · TlF District 1-3, GPS Development is proposing a project with approximately 220 condo units and 1,600 feet of commercial space. · TlF District 1-4, The Cornerstone Group is proposing a project with approximately 53 condo units, nine townhomes, and 4,600 feet of commercial space. The establishment of the district does not obligate the City or HRA to provide tax increment assistance. The Planning Commission approved a resolution on May 31,2005, with a finding that Tax Increment District 1-3 is in conformance with the City's Comprehensive Plan. The Commission again took action on March 28, 2006, with the same finding for TlF District 1-4. The City Council, acting as the HRA, will need to take action on the establishment of the District. This is scheduled for a special meeting on April18, 2006, after the regular City Council meeting. Supportinl! Documents . Resolution 2006-022 · Modification to Redevelopment Plan for Redevelopment Project No. I and the modification of Tax Increment Financing District 1-3 and the establishment of Tax Increment Financing District 1-4 . Zoning PI Financial Impact: $ 0 N/A _ Budgeted: YIN _ Source: Related Documents (CIP, ERP, etc.): Notes: CITY OF HOPKINS HENNEPIN COUNTY STATE OF MINNESOTA Council member introduced the following resolution and moved its adoption: RESOLUTION NO. 2006-022 RESOLUTION ADOPTING A MODIFICATION TO THE REDEVELOPMENT PLAN FOR REDEVELOPMENT PROJECT NO.1, A MODIFICATION TO THE TAX INCREMENT FINANCING PLAN FOR TAX INCREMENT FINANCING DISTRICT NO. 1-3 AND ESTABLISHING TAX INCREMENT FINANCING DISTRICT NO. 1-4 THEREIN AND ADOPTING A TAX INCREMENT FINANCING PLAN THEREFOR. BE IT RESOLVED by the City Council (the "Council") of the City of Hopkins, Minnesota (the "City"), as follows: Section 1. Recitals 1.01. The Board of Commissioners (the "Board") of the Housing and Redevelopment Authority In and For the City of Hopkins (the "HRA") has heretofore established Redevelopment Project No. I and adopted the Redevelopment Plan therefor. It has been proposed by the HRA and the City that the City adopt a Modification to the Redevelopment Plan for Redevelopment Project No. I (the "Redevelopment Plan Modification") and a Modification to the Tax Increment Financing Plan for Tax Increment Financing District No. 1-3 (the "TIP Plan Modification") and establish Tax Increment Financing District No. 1-4 (the "District") and adopt a Tax Increment Financing Plan (the "TIF Plan") therefor (the Redevelopment Plan Modification, the TIF Plan Modification and the TIP Plan are referred to collectively herein as the "Plans"); all pursuant to and in conformity with applicable law, including Minnesota Statutes, Sections 469.00 I to 469.047 and Sections 469.174 to 469.1799, all inclusive, as amended, (the "Act") all as reflected in the Plans, and presented for the Council's consideration. 1.02. The HRA and City have investigated the facts relating to the Plans and have caused the Plans to be prepared. 1.03. The HRA and City have performed all actions required by law to be performed prior to the establishment of the District and the adoption and approval of the proposed Plans, including, but not limited to, notification of Hennepin County and Independent School District No. 270 having taxingjurisdiction over the property to be included in the District, a review of and written comment on the Plans by the City Planning Commission, approval of the Plans by the HRA on April 18, 2006, and the holding ofa public hearing upon published notice as required by law. 1.04. Certain written reports including, the TIF application, Report ofInspection Procedures and Results for Determining Qualifications of a Tax Increment Financing District As a Redevelopment District, Hopkins Block 64, Tax Increment Financing District dated June 9, 2005 and updated for purposes of the creation of the District, Block 64 Redevelopment Relocation Plan by Wilson Development Services dated January, 2005, Market Analysis Hopkins Main Street Residential Campus byGPS Financial Group dated March 2005, (the "Reports") relating to the Plans and to the activities contemplated therein have heretofore been prepared by staff and consultants and submitted to the Council and/or made a part of the City files and proceedings on the Plans. The Reports include data, information and/or substantiation constituting or relating to the basis for the other findings and determinations made in this resolution. The Council hereby confirms, ratifies and adopts the Reports, which are hereby incorporated into and made as fully a part of this resolution to the same extent as if set forth in full herein. 1.05 The City is not modifying the boundaries of Redevelopment Project No. I, but made certain specific findings at the time of the creation of Tax Increment Financing District No. 1-3 concerning the conditions within the area ofthe Project that are within the boundaries of Tax Increment Financing District No. 1-3 and the District, which findings are hereby reaffirmed. Section 2. Findings for the Adoption and Approval of the Modification of Tax Increment Financing District No. 1-3 2.01. The Council hereby finds that parcel numbers 24117 22 42 0029, 2411722420030,241172242 0031,24 117 22 42 0032, 24 117 22 42 0033, 24 11722420048,24 11722420049,24 11722420050,24 11722 420056,24 11722420057,2411722420167,2411722420169 (the "parcels") should be eliminated from TIF District No. 1-3 and included in TIF District No. 1-4. 2.02. The elimination of the above-referenced parcel constitutes the TIP Plan Modification for TIP District No. 1-3, and staff is directed to maintain a copy ofthis resolution with the records for TIF District No. 1-3. 2.03. The Council hereby reaffirms the original findings for TIF District No. 1-3, established as a "redevelopment district". Section 3. Findings for the Adoption of the Redevelopment Plan Modification 3.01. The Council hereby fmds that the Modification to the Redevelopment Plan for Redevelopment Project Area No. I consists of the Modification to the TIP Plan forTIF District No. 1-3 and the establishment ofTIF DistrictNo 1-4. 3.02. The Council hereby finds that the modification to the Redevelopment Plan for Redevelopment Project Area No. I conforms to the general plan for the development of the City as a whole and represents a continuation of the goals and objectives set forth in the Redevelopment Plan for Redevelopment Project Area No. I. Section 4. Findings for the Establishment of Tax Increment Financing District No. 1-4 4.0 I. The Council hereby finds that the District is in the public interest and is a "redevelopment district" under Minnesota Statutes, Section 469.174, Subd. 10 (a)(I). 4.02. The Council further finds that the proposed redevelopment would not occur solely through private investment within the reasonably foreseeable future and that the increased market value of the site that could reasonably be expected to occur without the use of tax increment financing would be less than the increase in the market value estimated to result from the proposed development after subtracting the present value of the projected tax increments for the maximum duration of the District permitted by the Tax Increment Financing Plan, that the Plans conform to the general plan for the development or redevelopment of the City as a whole; and that the Plans will afford maximum opportunity consistent with the sound needs of the City as a whole, for the development or redevelopment of the District by private enterprise. 4.03. The Council further finds, declares and determines that the City made the above findings stated in this Section and has set forth the reasons and supporting facts for each determination in writing, attached hereto as Exhibit A. 4.04. The Council and HRA elect to calculate fiscal disparities for the District in accordance with Minnesota Statutes, Section 469.177, Subd. 3, clause b, which means the fiscal disparities contribution would be taken from inside the District. Section 5. Public Puroose 5.01. The adoption ofthe Plans conforms in all respects to the requirements of the Act and will help fulfill a need to redevelop an area of the City which is already built up, to remove, prevent and reduce blight, blighting factors and the causes of blight, to prepare the area for redevelopment in accordance with the Redevelopment Plan, to provide employment opportunities, to improve the tax base and to improve the general economy of the State and thereby serves a public purpose. The assistance to be provided pursuant to the Plans serves primarily a public purpose for the reasons set forth in Exhibit A. Section 6. Approval and Adoption of the Plans 6.01. The Plans, as presented to the Council on this date, including without limitation the findings and statements of objectives contained therein, are hereby approved, ratified, established, and adopted and shall be placed on file in the office of the City Clerk. 6.02. The staff of the City, the City's advisors and legal counsel are authorized and directed to proceed with the implementation of the Plans and to negotiate, draft, prepare and present to this Council for its consideration all further plans, resolutions, documents and contracts necessary for this purpose. 6.03 The Auditor of Hennepin County is requested to certify the original net tax capacity of the District, as described in the Plans, and to certify in each year thereafter the amount by which the original net tax capacity has increased or decreased; and the Hopkins Housing and Redevelopment Authority is authorized and directed to forthwith transmit this request to the County Auditor in such form and content as the Auditor may specify, together with a list of all properties within the District, for which building permits have been issued during the 18 months immediately preceding the adoption of this resolution. 6.04. The City Clerk is further authorized and directed to file a copy of the Plans with the Commissioner of the Minnesota Department of Revenue pursuant to Minnesota Statutes 469.17 5, Subd. 4a. The motion for the adoption of the foregoing resolution was duly seconded by Council member , and upon a vote being taken thereon, the following voted in favor thereof: and the following voted against the same: Dated: April 18, 2006 ATTEST: Mayor City Clerk (Seal) EXHIBIT A RESOLUTION NO. The reasons and facts supporting the findings for the adoption of the Tax Increment Financing Plan (TIF Plan) for Tax Increment Financing District No. 1-4 (District), as required pursuant to Minnesota Statutes, Section 469.175, Subdivision 3 are as follows: 1. Finding that Tax Increment Financing District No. 1-4 is a redevelopment district as defined in MS., Section 469.174, Subd. IO(a)(I). The District consists of 12 parcels, with plans to redevelop the area for housing and commercial purposes. At least 70 percent ofthe area of the parcels in the District are occupied by buildings, streets, utilities, paved or gravel parking lots or other similar structures and more than 50 percent of the buildings in the District, not including outbuildings, are structurally substandard to a degree requiring substantial renovation or clearance. (See Appendix F of the TIP Plan.) It has further been determined that these conditions are reasonably distributed through the District. These findings and the conclusion that the District qualifies under the statutory criteria and formulas for a redevelopment tax increment financing district are further described in the "Report of Inspection Procedures and Results for Determining Qualifications of a Tax Increment Financing District As a Redevelopment District, Hopkins Block 64, Tax Increment Financing District," dated June 9,2005, prepared by LHB, Inc. and updated for purposes of creating the District (and appendices). 2. Finding that the proposed development, in the opinion of the City Council, would not reasonably be expected to occur solely through private investment within the reasonably foreseeable future and that the increased market value of the site that could reasonably be expected to occur without the use of tax increment financing would be less than the increase in the market value estimated to result from the proposed development after subtracting the present value of the projected tax incrementsfor the maximum duration of Tax Increment Financing District No. 1-4 permitted by the TIF Plan. The proposed development, in the opinion of the City, would not reasonably be expected to occur solely through private investment within the reasonably foreseeable future: The proposed development consists of the construction of a mixed use condominium, townhouse and retail development consisting of approximately 52 condominiums, 9 townhouses and 5300 square feet of retail/commercial space. The proposed development will clean up blighted sites and remove substandard buildings in the City's downtown area and continue with the redevelopment of the area. City staff and consultants have reviewed the estimated redevelopment costs for the development which include acquisition, demolition, infrastructure improvements, site preparation and environmental remediation and the available methods of financing. The developer was asked for and provided a letter and a proforma as justification that the developer would not have gone forward without tax increment assistance. (See attachment in Appendix G of the TIP Plan.) Due to the high cost of redevelopment on the parcels currently occupied by substandard buildings, the limited amount of commercial and for sale housing property for expansion adjacent to the existing project, the incompatible land uses at close proximity, and the cost of financing the proposed improvements, this project is feasible only through assistance, in part, from tax increment financing. The increased market value of the site that could reasonably be expected to occur without the use of tax increment financing would be less than the increase in market value estimated to result from the proposed development after subtracting the present value of the projected tax increments for the maximum duration of the TIF District permitted by the Plan: This finding is justified on the grounds that the cost of site and public improvements and utilities add to the total redevelopment cost. Historically, site and public improvements costs in this area have made redevelopment infeasible without tax increment assistance. At the current time, the site has an estimated $1,312,700 in land acquisition, demolition and remediation costs. In addition, the site requires substantial other site preparation activities to prepare it for development. Finally, the development requires the expenditure of substantial sums for the construction of parking to serve the owners of the housing units. These costs result in a cost per unit for land that exceeds the amount acceptable under current or foreseeable market conditions. The tax increment is needed to reduce these costs to a point where the housing units will be marketable. Therefore, the City reasonably determines that no other redevelopment of similar scope is anticipated on this site without substantially similar assistance being provided to the development. Attached in Exhibit G of the TIP Plan is a proforma which shows that in order to make the project financially feasible, $2,900,000 in TIF is needed to offset the high cost of land acquisition, site preparation and parking. The Development Agreement is anticipated to contain a look-back provision to ensure that projected profits match the actual results. A comparative analysis of estimated market values both with and without establishment of the District and the use of tax increments has been performed as described above. If all development which is proposed to be assisted with tax increment were to occur in the District, the total increase in market value would be up to $14,713,000. The present value oftax increments from the District is estimated to be $ 3,220,954. It is the Council's finding that no development with a market value of greater than $ 11,492,046 would occur without tax increment assistance in this district within 25 years. This finding is based upon evidence from general past experience with the high cost of acquisition and public improvements in the general area ofthe District. (See Cashflow in Appendix D ofthe TIF Plan.) 3. Finding that the Tax Increment Financing Planfor Tax Increment Financing District No. 1-4 conforms to the general plan for the development or redevelopment of the municipality as a whole. The Planning Commission reviewed the TIP Plan and found that the TIF Plan conforms to the general development plan ofthe City. 4. Finding that the Tax Increment Financing Planfor Tax Increment Financing District No. 1-4 will afford maximum opportunity, consistent with the sound needs of the City as a whole, for the development or redevelopment of Redevelopment Project No. 1 by private enterprise. The project to be assisted by the TIF District will result in increased employment in the City and the State of Minnesota, the redevelopment of substandard properties, increased tax base of the State and add a high quality development to the City. Through the implementation of the TIF Plan, the HRA and City will also increase the availability of safe and decent life-cycle housing in the City. 5. Finding that the expenditure of tax increment serves a primarily public purpose. The private benefit that would be enjoyed by the developer if it is able to proceed with the proposed development is the provision of tax increment financing in an estimated principal amount of$2,900,000 (net present value). However, the Council finds that this "private benefit" is necessary for the City and HRA to accept in order to achieve the many public benefits which implementation of the development will provide. Those public benefits substantially outweigh any "private benefit." It is unlikely that redevelopment of the District would occur without public assistance. At the time that the Council approved creation of Tax Increment Financing District No. 1-3, the Council made numerous findings of public benefit that would result from the developments proposed within that tax increment financing district. The Council hereby reaffirms those findings of public benefit as they relate to the property to be included in the District and to the proposed development of the District. Therefore, the Council continues to find that the public expenditures to be expended pursuant to the proposed District in implementing the contemplated development would be primarily for public benefit and that any private benefits would be merely incidental. 6. Finding concerning modification of the Redevelopment Plan for Project No.1. At the time that the Council approved creation of Tax Increment Financing District No. 1-3, the Council made findings concerning the modification of the Redevelopment Plan for Redevelopment Project No. I, which findings are hereby reaffirmed with respect to the current modification of the Redevelopment Plan. CITY OF HOPKINS COUNTY OF HENNEPIN RESOLUTION RZ06-7 RESOLUTION OF THE HOPKINS PLANNING COMMISSION FINDING THAT THE MODIFICATION TO THE REDEVELOPMENT PLAN FOR REDEVELOPMENT PROJECT NO.1 AND THE MODIFICATION TAX INCREMENT FINANCING PLAN FOR TAX INCREMENT DISTRICT 1- 3 AND THE ESTABLISHMENT OF TAX INCREMENT FINANCING DISTRICT 1-4 CONFORM TO THE GENERAL PLAN FOR THE DEVELOPMENT AND REDEVELOPMENT OF THE CITY. WHEREAS, the City Council for the City of Hopkins, Minnesota (the "City"), has proposed to adopt a modification to the Redevelopment Plan for Redevelopment Project No. I and modification to the tax increment financing plan for Tax Increment Financing District 1-3 and the establishment of Tax Increment Financing District 1-4 (collectively, the "Plan") and has submitted the Plan to the Hopkins Planning Commission (the "Commission"), pursuant to Minnesota Statutes, Section 469.175, Subdivision 3; and WHEREAS, the Commission has reviewed the Plan to determine its conformity with the general plans for the development and redevelopment of the City as described in the Comprehensive Plan for the City. NOW, THEREFORE, BE IT RESOLVED by the Commission that the Plan conforms with the general plans for the development and redevelopment of the City as a whole. Adopted this 28th day of March 2006. ATTEST: (j}L_~ Peter Sholtz, Chair Draft as of April 12, 200t5 . MODIFICATION TO THE REDEVELOPMENT PLAN FOR REDEVELOPMENT PROJECT NO.1 and the MODIFICATION TO THE TAX INCREMENT FINANCING PLAN FOR TAX INCREMENT FINANCING DISTRICT NO. 1-3 and the establishment of TAX INCREMENT FINANCING DISTRICT NO. 1-4 (a redevelopment district) both within REDEVELOPMENT PROJECT NO.1 HOPKINS HOUSING AND REDEVELOP:MENT AUTHORlTY CITY OF HOPKINS HENNEPIN COUNTY STATE OF MINNESOTA Public Hearing: April 18, 2006 Adopted: . I ~A~O~'~E~'~ Prepared by: EHLERS & ASSOCIATES. INC. 3060 Centre Pointe Drive. Roseville. Minnesota 55113-1105 651-697-8500 fax: 651-697-8555 www.ehlers-inc.com TABLE OF CONTENTS (for reference purposes only) SECTION I - MODIFICATION TO THE REDEVELOPMENT PLAN FOR REDEVELOPMENT PROJECT NO.1.... . . . . . . ... ........... ..... ...... 1-1 Foreword ............................................................. 1-1 A. Plan History ......................................................... 1-1 B. Definitions .......................................................... 1-1 C. Statement of Need and Public Purpose. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1-1 D. Statutory Authority .................................................... 1-2 E. Project Boundaries. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1-2 F. Property Acquisition ................................................... 1-3 G. Redevelopment Project Financing .. . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1-3 SECTION 11- MODIFICATION TO THE TAX INCREMENT FINANCING PLAN FOR TAX INCREMENT FINANCING DISTRICT NO. 1-3 . . . " . . . . . . . . . . . . . . . . . . . . . . ., 2-1 SECTION 111- TAX INCREMENT FINANCING PLAN FOR TAX INCREMENT FINANCING DISTRICT NO. 1-4 ........................ 3-1 Subsection 3-1. Foreword.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-1 Subsection 3-2. Statutory Authority. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-1 Subsection 3-3. Statement of Objectives ................................... 3-1 Subsection 3-4. Redevelopment Plan Overview. . . . . . . . . . . . . . . . . . . . . . . . . . . . ., 3-1 Subsection 3-5. Description of Property in the District and Property To Be Acquired . 3-2 Subsection 3-6. Classification of the District. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-2 Subsection 3-7. Duration of the District. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ., 3-4 Subsection 3-8. Original Tax Capacity, Tax Rate and Estimated Captured Net Tax Capacity Valueflncrement and Notification of Prior Planned Improvements. . . . . . . . . . . . . . ., 3-4 Subsection 3-9. Sources of RevenuefBonded Indebtedness .................... 3-5 Subsection 3-10. Uses of Funds. . . . . . .. . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . .. 3-6 Subsection 3-11. Fiscal Disparities Election . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-6 Subsection 3-12. Business Subsidies. . . . . . . . . . . . ., . . . . . . . . . . . . . . . . . .. . . . . ., 3-7 Subsection 3-13. County Road Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-8 Subsection 3-14. Estimated Impact on Other Taxing Jurisdictions. . . . . . . . . . . . . . . .. 3-8 Subsection 3-15. Supporting Documentation ................................ 3-10 Subsection 3-16. Definition of Tax Increment Revenues ....................... 3-10 Subsection 3-17. Modifications to the District . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-10 Subsection 3-18. Administrative Expenses................... . . . . . ..... ..... 3-11 Subsection 3-19. Limitation of Increment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-12 Subsection 3-20. Use ofTax Increment .................................... 3-12 Subsection 3-21. Excess Increments ...................................... 3-13 Subsection 3-22. Requirements for Agreements with the Developer. . . . . . . . . . . . .. 3-13 Subsection 3-23. Assessment Agreements ................................. 3-13 Subsection 3-24. Administration of the District. ............... . . . . ..... . ..... 3-14 Subsection 3-25. Annual Disclosure Requirements ........................... 3-14 Subsection 3-26. Reasonable Expectations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " 3-14 Subsection 3-27. Other Limitations on the Use of Tax Increment. . . . . . . . . . . . . . . .. 3-14 Subsection 3-28. Summary.............................................. 3-15 APPENDIX A PROJECT DESCRIPTION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. A-1 APPENDIX B MAP(S) OF REDEVELOPMENT PROJECT NO.1 AND THE DISTRICT .... . . . . . . ., B-1 APPENDIX C DESCRIPTION OF PROPERTY TO BE INCLUDED IN THE DISTRICT. . . . . . . . . . . ., C-1 APPENDIX D ESTIMATED CASH FLOW FOR THE DISTRICT .............................. D-1 APPENDIX E MINNESOTA BUSINESS ASSISTANCE FORM ............................... E-1 APPENDIX F REDEVELOPMENT QUALIFICATIONS FOR THE DISTRICT .................... F-1 APPENDIX G BUT/FOR QUALIFICATIONS.. .. . . ...... . . ........ . ......... . . . .., .... .... G-1 SECTION 1- MODIFICATION TO THE REDEVELOPMENT PLAN FOR REDEVELOPMENT PROJECT NO.1 Foreword The foUowing text represents a Modification to the Redevelopment Plan for Redevelopment Project No.1. This modification represents a continuation of the goals and objectives set forth in the Redevelopment Plan for Redevelopment Project No. I. Generally, the substantive changes include the establishment of Tax Increment Financing District No. 1-4. For further information, a review of the Redevelopment Plan for Redevelopment Project No. 1 is recommended. It is available from the City Clerk at the City of Hopkins. Other relevant information is contained in the Tax Increment Financing Plans for the Tax Increment Financing Districts located within Redevelopment Project No.1. In addition the Redevelopment Plan for Redevelopment Project No.1 is hereby amended and supplemented as follows: A. Plan History Redevelopment Project No. I was originally created in 1971 as a federal urban renewal area. Redevelopment Project No.1 was subsequently modified numerous times. In 1989 the Housing and Redevelopment Authority In and For the City of Hopkins (the "HRA") and the City of Hopkins (the "City") caused to be prepared a Reorganization and Modification of Redevelopment Projects and Tax Increment Financing Districts dated November 7, 1989, which was approved by the City and the HRA (the "1989 Modification"). The 1989 Modification contains a statement of the history of Redevelopment Project No. I and the Redevelopment Plan. The Redevelopment Plan for Redevelopment Project No.1 was modified several times after the 1989 Modification in connection with the creation or modification of tax increment financing districts located within Redevelopment Project No.1. B. Definitions Unless specificaUy defined in this Modification, aU capitalized terms shall have the meaning given to such terms in the 1989 Modification. C. Statement of Need and Public Purpose A. The HRA reaffirms the statements of need and public purpose contained in the Redevelopment Plan for RedevelopmentProject No. I, and all modifications thereto. The HRA further seeks to achieve the foUowing goals and objectives: 1. Acquire substandard or blighted areas and other real property for the purpose of removing, preventing or reducing blight, blighting factors or the causes of blight; 2. Clear any areas acquired and instaU, construct or reconstruct streets, utilities and site improvements essential to the preparation of the sites for redevelopment; 3. Provide a sufficient supply of adequate, safe and sanitary dwellings; 4. Protect the health, safety, morals and welfare of the citizens of the City; Hopkms HRA Modification to the Redevelopment Plan for Redevelopment Project No 1 1-1 5. Encourage related development and redevelopment in order to protect and improve the tax base and general economic vitality of the City, and 6. Assure that the long term housing needs of the City are met. B. The HRA hereby reaffirms all findings contained in the Redevelopment Plan for Redevelopment Project No. I, all amendments thereto, and all resolutions of the HRA or City approving the same and specifically finds for Redevelopment Project No. I that: \. The land within the area of Redevelopment Project No. 1 would not be available for redevelopment without the financial aid to be sought under this Redevelopment Plan and corresponding documents, including the Tax Increment Plan for Tax Increment Financing District No. 1-4; 2. The Redevelopment Plan for RedevelopmentProjectNo. I will afford maximum opportunity, consistent with the needs of the City as a whole, for the development of Redevelopment Project No. I by private enterprise; and 3. The Redevelopment Plan for Redevelopment Project No. I conforms to the general plan for the development of the City as a whole. C. TheHRAreaffirms its fmdingthatRedevelopmentProjectNo. I is a "redevelopment project" within the meaning of Minnesota Statutes, Section 469.002 subd. 14, of the BRA Act. The factual basis for the above finding includes: 1. The HRA relies on the various studies, surveys and planning documents prepared in connection with the creation of Redevelopment Project No. I to the extent that subsequent development activities have not cured the conditions that allowed designation of Redevelopment Project No. I as a "redevelopment project. II 2. In May of2005 LBB, Inc. ("LHB ") conducted a study of building conditions in the portion ofthe area of Redevelopment Project No. I proposed to be included in Tax Increment Financing District No. 1-4. That study determined that a substantial percentage of the buildings in that portion of the area of Redevelopment Project No. I are structurally substandard as defined in Minnesota Statutes, Section 469.174, subd. 10. Such findings and other evidence on file with the HRA support the conclusion that said portion of the area of Redevelopment Project No. I is a "blighted area" within the meaning of Section 469.002, subdivision II of the BRA Act. Data from the LHB study are on file with the Authority. These study results will also be used when considering the establislunent of Tax Increment Financing District No. 1-4. That study was updated in March of2006. D. Statutory Authority The HRA is authorized under the BRA Act to undertake and administer Redevelopment Project No. I, and to fmance Public Redevelopment Costs through issuance of bonds secured by Redevelopment Project No. 1 revenues. E. Project Boundaries The boundaries of Redevelopment Project No. I are described in the existing Redevelopment Plan for Redevelopment Project No. I and modifications thereto and are not being changed by this Modification. Hopkins HRA Modification to the Redevelopment Plan for Redevelopment Project No. I 1-2 F. Property Acquisition The Authority may acquire any property within the area of Redevelopment Project No.1, or interests therein, as the Authority may deem necessary or desirable to carry out the objectives of the Redevelopment Plan for Redevelopment Project No. I. Acquisition may be accomplished by negotiation or by the exercise of the Authority's powers of eminent domain. The Authority currently anticipates, and fmds a need to acquire, the parcels including but not limited to the following in order to carry out this Redevelopment Plan: 24 117 22 42 0029 2411722420030 24 11722 42 0031 24 11722 42 0032 24 117 22 42 0033 24 117 22 42 0048 24 117 22 42 0049 24 117 22 42 OOSO 24 117 22 42 0056 24 117 22 42 0057 24 11722 42 0167 24 117 22 42 0169 6 6th Ave N 611 Main street U nassi ned U nassi ned 621 Main street Unassi ned 701 Main street U nassi ned 19 Ei hili Ave. N. 21 8th Ave. N. Unassi ned Unassi ned G. Redevelopment Project Financing The HRA may establish one or more TIP Districts in Redevelopment Project No. I to finance Public Redevelopment Costs. The HRA may also use any other revenues available to the HRA to pay such costs, including without limitation grant funds, property tax abatements through the City under Minnesota Statutes, Sections 469.1812 to 469.1815, and proceeds ofa special tax, ifany, levied under Section 469.033 of the HRA Act. Hopkins HRA. Modification to the Redevelopment Plan for Redevelopment Project No.1 1-3 SECTION 11- MODIFICA TION TO THE TAX INCREMENT FINANCING PLAN FOR TAX INCREMENT FINANCING DISTRICT NO. 1-3 Description of Property in the District (AS MODIFIED ON APRIL 18, 2006) Tax Increment Financing District No. 1-3, a redevelopment TIF District was adopted July 26, 2005. The District is being modified to remove 12 parcels, therefore reducing the size of District No. 1-3. The parcels to be removed from District No. 1-3 are as follows: 24 11722420029 24 117 22 42 0030 2411722420031 24 117 22 42 0032 24 117 22 42 0033 24 117 22 42 0048 24 117 22 42 0049 24 117 22 42 0050 24 11722 42 0056 24 11722 42 0057 2411722420167 2411722420169 66thAveN 611 Main street Unassi ned Unassi ned 621 Main street Unassi ned 701 Main street Unassi ned 19 Ei hth Ave. N. 21 8th Ave. N. Unassi ned Unassi ned Hopkins HRA Modification to the Tax Increment Financing Plan for Tax Increment Financmg District No. 1-3 2-] SECTION 11/ - TAX INCREMENT FINANCING PLAN FOR TAX INCREMENT FINANCING DISTRICT NO. 1.4 Subsection 3-1. Foreword The Hopkins Housing and Redevelopment Authority (the "HRA"), the City of Hopkins (the "City"), staff and consultants have prepared the following information to expedite the establishment of Tax Increment Financing District No. 1-4 (the "District"), a redevelopment tax increment financing district, located in Redevelopment Project No. I. Subsection 3-2. Statutory Authority Within the City, there exists areas where public involvement is necessary to cause development or redevelopmentto occur. To this end, the HRA and City have certain statutory powers pursuantto Minnesota Statutes ("MS.'~, Sections 469.001 to 469.047, inclusive, as amended, and MS., Sections 469.174 to 469.1799, inclusive, as amended (the "Tax Increment Financing Act" or "TIF Act"), to assist in financing public costs related to this project. This section contains the Tax Increment Financing Plan (the "TIF Plan") for Tax Increment Financing District No. 1-4. Other relevant information is contained in the Modification to the Redevelopment Plan for Redevelopment Project No.1. Subsection 3-3. Statement of Objectives The District currently consists of 12 parcels ofland and adjacent and internal rights-of-way. The District is being created to facilitate the redevelopment of a portion of the downtown area and construct a mixed-use commercial and housing development in the City of Hopkins. Please see Appendix A for further project information. A contract for this has been entered into with Marketplace and Main, LLC. Phase I of the development is likely to begin in the Fall of 2006. This TIF Plan is expected to achieve many of the objectives outlined in the Redevelopment Plan for Redevelopment Project No. I. The activities contemplated in the Modification to the Redevelopment Plan and the TIF Plan do not preclude the undertaking of other qualified development or redevelopment activities. These activities are anticipated to occur over the life of Redevelopment Project No. I and the District. Subsection 3-4. Redevelopment Plan Overview I. Property to be Acquired - Selected property located within the District may be acquired by the HRA or City and is further described in this TIF Plan. 2. Relocation - Relocation services, to the extent required by law, are available pursuant to MS., Chapter 117 and other relevant state and federal laws. 3. Upon approval of a developer's plan relating to the project and completion of the necessary legal requirements, the HRA or City may sell to a developer selected properties that it may acquire within the District or may lease land or facilities to a developer. 4. TheHRA or City may perform or provide for some or all necessary acquisition, construction, relocation, demolition, and required utilities and public street work within the District. Hopkins HRA Tax Increment Financing Plan for Tax Increment Financing District No. 1-4 3-1 Subsection 3.5. Description of Property in the District and Property To Be Acquired The District encompasses all property and adjacent rights-of-way and abutting roadways identified by the parcels listed in Appendix C. See the map in Appendix B for further information on the location of the District. The BRA or City may acquire any parcel within the District including interior and adjacent street rights of way. Any properties identified for acquisition will be acquired by the HRA or City only in order to accomplish one or more of the following: storm sewer improvements; provide land for needed public streets, utilities and facilities; carry out land acquisition, site improvements, clearance and/or development to accomplish the uses and objectives set forth in this plan. The HRA or City may acquire property by gift, dedication, condenmationor direct purchase from willing sellers in order to achieve the objectives ofthis TIF Plan. Such acquisitions will be undertaken only when there is assurance of funding to finance the acquisition and related costs. Subsection 3-6. Classification of the District The HRA and City, in determining the need to create a tax increment financing district in accordance with MS., Sections 469.174 to 469.1799, as amended, inclusive, find that the District, to be established, is a redevelopment district pursuant to MS. Section 469.174- Subd. 1 O( a) (1) as defined below: (a) "Redevelopment district"means a type of tax incrementfinancing district consisting of a project, or portions of a project, within which the authority finds by resolution that one or more of the following conditions, reasonably distributed throughout the district, exists: (1) parcels consisting of70 percent of the area in the district are occupied by buildings, streets, utilities, paved or gravel parking lots or other similar structures and more than 50 percent of the buildings, not including outbuildings, are structurally substandard to a degree requiring substantial renovation or clearance; (2) The property consists of vacant, unused, underused, inappropriately used, or infrequently used rail yards, rail storage facilities or excessive or vacated railroad rights-ol-way; (3) tankfacilities, or property whose immediately previous use wasfor tankfacilities, as defined in Section 115C, Subd. 15, if the tank facility: (m) have or had a capacity of more than one million gallons; (iv) are located adjacent to railfacilities; or (v) have been removed, or are unused, underused, inappropriately used or infrequently used; or (4) a qualifYing disaster area, as defined in Subd. lab. (b) For purposes of this subdivision, "structurally substandard" shall mean containing defects in structural elements or a combination of deficiencies in essential utilities andfacilities, light and ventilation, fire protection including adequate egress, layout and condition of interior partitions, or similar factors, which dejects or deficiencies are of sufficient total significonce to justifY substantial renovation or clearance. Hopkins HRA Tax Increment Fmancing Plan for Tax Increment Flnancmg District No. 1.4 3-2 (c) A building is not structurally substandard ifit is in compliance with the building code applicable to new buildings or could be modified to satisfy the building code at a cost of less than 15 percent of the cost of constructing a new structure of the same square footage and type on the site. The municipality miry find that a building is not disqualified as structurally substandard under the preceding sentence on the basis of reasonably available evidence, such as the size, type, and age of the building, the average cost of plumbing, electrical, or structural repairs or other similar reliable evidence. The municipality miry not make such a determination without an interior inspection of rhe property, but need not have an independent, expert appraisal prepared of the cost of repair and rehabilitation of the building. An interior inspection of the property is not required, if the municipality finds that (1) the municipality or authority is unable to gain access to the property after using its best efforts to obtain permission from the party that owns or controls the property; and (2) the evidence otherwise supports a reasonable conclusion that the building is structurally substandard. (d) A parcel is deemed to be occupied by a structurally substandard buildingfor purposes of the finding under paragraph (a) if all of the following conditions are met: (1) the parcel was occupied by a substandard building within three years of the filing of the request for certification of the parcel as part of the district with the county auditor; (2) the substandard building was demolished or removed by the authority or the demolition or removal was financed by the authority or was done by a developer under a development agreement with the authority; (3) the authority found by resolution before the demolition or removal that the parcel was occupied by a structurally substandard building and that after demolition and clearance the authority intended to include the parcel within a district; and (4) upon filing the request for certification of the tax capacity of the parcel as part of a district, the authority notifies the county auditor that the original tax capacity of the parcel must be adjusted as provided by f 469.177, subdivision 1, paragraph (f). (e) For purposes of this subdivision, a parcel is not occupied by buildings, streets, utilities, paved or gravel parking lots or other similar structures unless 15 percent of the area of the parcel contains buildings, streets, utilities, paved or gravel parking lots or other similar structures. (f) For districts consisting of two or more noncontiguous areas, each area must qualify as a redevelopment district under paragraph (a) to be included in the district, and the entire area of the district must satisfy paragraph (a). In meeting the statutory criteria the HRA and City rely on the following facts and findings: The District is a redevelopment district consisting of 12 parcel(s). An inventory shows that parcels consisting of more than 70 percent of the area in the District are occupied by buildings, streets, utilities, paved or gravel parking lots or other similar structures. . An inspection of the buildings located within the District finds that more than 50 percent of the buildings are structurally substandard as defined in the TIF Act. (See Appendix F). Hopkins HRA Tax Increment Financing Plan for Tax Increment Financing District No. 1-4 J-J Pursuant toMS., Sections 469.176 Subd. 7, the District does not contain any parcel or part ofa parcel that qualified under the provisions of MS., Sections 273.111 or 273.112 or Chapter 473Hfor taxes payable in any of the five calendar years before the filing of the request for certification of the District. Subsection 3-7. Duration of the District Pursuant to MS., Section 469.175, Subd. 1, and Section 469.176, Subd. 1, the duration of the District must be indicated within the TIF Plan. Pursuant to MS., Section 469.176, Subd. 1 b, the duration of the District will be 25 years after receipt of the first increment by the BRA or City (a total of26 years oftax increment). The date of receipt by the City of the first tax increment is expected to be 2008. Thus, it is estimated that the District, including any modifications ofthe TIF Plan for subsequent phases or other changes, would terminate after 2033, or when the TIF Plan is satisfied, whichever occurs first. If increment is received in 2007, the term of the District will be 2032. The HRA or City reserves the right to decertifY the District prior to the legally required date. Subsection 3.8. Original Tax Capacity, Tax Rate and Estimated Captured Net Tax Capacity Value/Increment and Notification of Prior Planned Improvements PursuanttoMS., Section 469.174, Subd. 7 and MS., Section 469. 177, Subd. 1, the Original NetTax Capacity (ONTe) as certified for the District will be based on the market values placed on the property by the assessor in 2005 for taxes payable 2006. Pursuant to MS., Section 469.177, Subds. 1 and 2, the County Auditor shall certifY in each year (beginning in the payment year 2008) the amount by which the original value has increased or decreased as a result of: I. Change in tax exempt status of property; 2. Reduction or enlargement of the geographic boundaries of the district; 3. Change due to adjustments, negotiated or court-ordered abatements; 4. Change in the use of the property and classification; 5. Change in state law governing class rates; or 6. Change in previously issued building permits. In any year in which the current Net Tax Capacity (NTC) value of the District declines below the ONTC, no value will be captured and no tax increment will be payable to the HRA or City. The original local tax rate for the District will be the local tax rate for taxes payable 2006, assuming the request for certification is made before June 30, 2006. The ONTC and the Original Local Tax Rate for the District appear in the table on the following page. Pursuant to MS., Section 469.174 Subd. 4 and MS., Section 469.177, Subd. 1, 2, and 4, the estimated Captured Net Tax Capacity (CTe) of the District, within Redevelopment Project No. I, upon completion of the project, will annually approximate tax increment revenues as shown in the table on the following page. The BRA and City request 100 percent of the available increase in tax capacity for repayment of its obligations and current expenditures, beginning in the tax year payable 2008. The Project Tax Capacity (PTC) listed is an estimate of values when the project is completed. Hopkins HRA Tax Increment Financing Plan for Tax Increment Financing District NQ, 1-4 3-4 Project Estimated Tax Capacity upon Completion (pTC)* Original Estimated Net Tax Capacity (ONTC) Estimated Captured Tax Capacity (CTC) Original Local Tax Rate Estimated Annnal Tax Increment (CTC x Local Tax Rate) Percent Retained by the BRA $169,749 $19,227 $150,522 1.20134 est. Pay 2006 $180,828 100% 'The tax capacity is the estimated tax capacity for 2008. The cashflow incorporates the Phasing for each project and an inflation rate, which will result in higher CTC in future years. Pursuant to MS., Section 469.177, Subd. 4, the HRA shall, after a due and diligent search, accompany its request for certification to the County Auditor or its notice of the District enlargement pursuant to M.S., Section 469.175, Subd. 4, with a listing of all properties within the District or area of enlargement for which building permits have been issued during the eighteen (18) months immediately preceding approval ofthe TIF Plan by the municipality pursuantto MS., Section 469.175, Subd. 3. The County Auditor shall increase the original net tax capacity of the District by the net tax capacity of improvements for which a building permit was issued. The City of Hopkins bas reviewed the area to be included in the District and determined that no building permits have been issued during the 18 months immediately preceding approval of the TIF Plan by the City. Subsection 3-9. Sources of RevenuelBonded Indebtedness Public improvement costs, acquisition, relocation, utilities, parking facilities, streets and sidewalks, and site preparation costs and other costs outlined in the Uses of Funds will be financed primarily through the annual collection of tax increments. The HRA or City reserves tbe right to use other sources of revenue legally applicable to the HRA or City and the TIF Plan, including, but not limited to, special assessments, general property taxes, state aid for road maintenance and construction, proceeds from the sale of land, other contributions from the developer and investment income, to pay for the estimated public costs. The HRA or City reserves the right to incur bonded indebtedness or other indebtedness as a result ofthe TIF Plan. As presently proposed, the project will be fmanced by a combination of a bond issue, a pay-as-you-go note, and an interfund loan or transfer. Additional indebtedness may be required to fmance other authorized activities. The total principal amount of bonded indebtedness, including a general obligation (GO) TIF bond, or other indebtedness related to the use oftax increment financing will not exceed $9,500,000 without a modification to the TIF Plan pursuant to applicable statutory requirements. Jt is estimated that $9,500,000 in bonded indebtedness will be financed with tax increment revenues. This provision does not obligate the HRA or City to incur debt. The HRA or City will issue bonds or incur other debt only upon the determination that such action is in the best interest of the HRA or City, as the case may be. The HRA or City may also finance the activities to be undertaken pursuant to the TIF Plan through loans from funds of the HRA or City or to reimburse the developer on a "pay-as-you-go" basis for eligible costs paid for by a developer. The estimated sources of funds for the District are contained in the table below. Hopkms HRA Tax Increment Financing Plan for Tax Increment Financing District No. ]-4 3-5 SOURCES OF FUNDS TOTAL $9,500,000 $9,500.000 Tax Increment PROJECT REVENUES Subsection 3-10. Uses of Funds Currently under consideration for the District is a proposal to facilitate the redevelopment of a portion of the downtown area and construct a mixed-use commercial and housing development in the City of Hopkins. The HRA and City have determined that it will be necessary to provide assistance to the project for certain costs. The HRA has studied the feasibility of the development or redevelopment of properly in and around the District. To facilitate the establishment and development or redevelopment of the District, this TIF Plan authorizes the use of tax increment financing to pay for the cost of certain eligible expenses. The estimate of public costs and uses of funds associated with the District is outlined in the following table. PROJECT COSTS TOTAL TOTAL $2,000,000 $550,000 $2,000,000 $4,000,000 $950,000 $9,500,000 USES OF FUNDS Land/Building Acquisition Demo and Remediation Site Improvements/Preparation Interest Administrative Costs (up to 10%) It is estimated that the cost of improvements, including administrative expenses which will be paid or financed with tax increments, will equal $9,500,000 as is presented in the budget above. Estimated costs associated with the District are subject to change among categories without a modification to this TIF Plan. The cost of all activities to be considered for tax increment financing will not exceed, without formal modification, the budget above pursuant to the applicable statutory requirements. Pursuant to MS., Section 469.1763, Subd. 2, no more than 25 percent of the tax increment paid by properly within the District will be spent on activities related to development or redevelopment outside of the District but within the boundaries of Redevelopment Project No. I, (including administrative costs, which are considered to be spent outside of the District) subject to the limitations as described in this TlF Plan. Subsection 3-11. Fiscal Disparities Election Pursuantto MS., Section 469.177, Subd 3, the HRA or City may elect one of two methods to calculate fiscal disparities. If the calculations pursuant to MS., Section 469.177, Subd. 3, clause b, (within the District) are followed, the following method of computation shall apply: (1) The original net tax capacity shall be determined before the appiication of the fiscal disparity provisions of Chapter 276A or 473F. The current net tax capacity shall exclude any fiscal disparity commercial-industrial net tax capacity increase between the original year and the current year multipiied by the fiscal disparity ratio determined pursuant to MS., Section 276A.06, subdivision 7 or MS., Section 473F.08, subdivision 6. Where the original net tax capacity is equal to or greater than the current net tax capacity, there is no captured tax capacity Hopkins HRA Tax Increment Fmancing Plan for Tax Increment Financing District No I ~4 3-6 and no tax increment determination. Where the original tax capacity is less than the current tax capacity, the difference between the original net tax capacity and the current net tax capacity is the captured net tax capacity. This amount less any portion thereofwhich the authority has designated, in its tax increment financing plan, to share with the local taxing districts is the retained captured net tax capacity of the authority. (2) The county auditor shall exclude the retained captured net tax capacity of the authority from the net tax capacity of the local taxing districts in determining local taxing district tax rates. The local tax rates so determined are to be extended against the retained captured net tax capacity of the authority as well as the net tax capacity of the local taxing districts. The tax generated by the extension of the less of (A) the local taxing district tax rates or (B) the original local tax rate to the retained captured net tax capacity of the authority is the tax increment of the authority. The BRA will choose to calculate fiscal disparities by M.S., Section 469.177, SubtL 3, clause b. According to MS., Section 469.177, Subd. 3: (c) The method of computation of tax increment applied to a district pursuant to paragraph (a) or (b) shall remain the same for the duration of the district, except that the governing body may elect to change its election from the method of computation in paragraph (a) to the method in paragraph (b). Subsection 3-12. Business Subsidies Pursuant to MS. Sections 116J993, Subd. 3, the following forms of financial assistance are not considered a business subsidy: (I) A business subsidy ofless than $25,000; (2) Assistance that is generally available to all businesses or to a general class of similar businesses, such as a line of business, size, location, or similar general criteria; (3) Public improvements to buildings or lands owned by the state or local govemmentthat serve a public purpose and do not principally benefit a single business or defined group of businesses at the time the improvements are made; (4) Redevelopment property polluted by contaminants as defined in MS., Section 116J552, Subd. 3; (5) Assistance provided for the sole purpose ofrenovating old or decaying building stock or bringing it up to code and assistance provided for designated historic preservation districts, provided that the assistance is equal to or less than 50% of the total cost; (6) Assistance to provide job readiness and training services if the sole purpose of the assistance is to provide those services; (7) Assistance for housing; (8) Assistance for pollution control or abatement, including assistance for a tax increment financing hazardous substance subdistrict as defined under MS., Section 469.174, Subd. 23; (9) Assistance for energy conservation; (10) Tax reductions resulting from conformity with federal tax law; (11) Workers' compensation and unemployment compensation; (12) Benefits derived from regulation; (13) Indirect benefits derived from assistance to educational institutions; (14) Funds from bonds allocated under chapter 474A, bonds issued to refund outstanding bonds, and bonds issued for the benefit of an organization described in section 50 I (c) (3) of the Internal Revenue Code of 1986, as amended through December 31, 1999; (15) Assistance for a collaboration between a Minnesota higher education institution and a business; Hopkins HRA Tax Increment Financing Plan fOf Tax Increment Financing District No. I ~4 3-7 (16) Assistance for a tax increment financing soils condition district as defined under MS., Section 469.174, Subd. 19; (17) Redevelopment when the recipient's investment in the purchase of the site and in site preparation is 70 percent or more of the assessor's current year's estimated market value; (18) General changes in tax increment financing law and other general tax law changes ofa principally technical nature. (19) Federal assistance until the assistance has been repaid to, and reinvested by, the state or local government agency; (20) Funds from dock and wharf bonds issued by a seaway port authority; (21) Business loans and loan guarantees of$75,000 or less; and (22) Federal loan funds provided through the United States Department of Commerce, Economic Development Administration. The HRA will comply with MS., Section 116J.993 to 116J.995 to the extent the tax increment assistance under this TIF Plan does not fall under any of the above exemptions. Subsection 3-13. County Road Costs Pursuant to MS., Section 469.175, Subd. la, the county board may require the HRA or City to pay for all or part of the cost of county road improvements if the proposed development to be assisted by tax increment will, in the judgement ofthe county, substantially increase the use of county roads requiring construction of road improvements or other road costs and if the road improvements are not scheduled within the next five years under a capital improvement plan or within five years under another county plan. If the county elects to use increments to improve county roads, it must notify the HRA or City within forty- five days of receipt of this TIF Plan. The HRA and City are aware that the county could claim that tax increment should be used for county roads, even after the public hearing. Subsection 3-14. Estimated Impact on Other Taxing Jurisdictions The estimated impact on other taxing jurisdictions assumes that the redevelopment contemplated by the TIF Plan would occur without the creation ofthe District. However, the HRA or City has determined that such development or redevelopment would not occur "but for" tax increment financing and that, therefore, the fiscal impact on other taxing jurisdictions is $0. The estimated fiscal impact of the District would be as follows if the "but for" test was not met: IMPACT ON TAX BASE Hennepin County City of Hopkins ISD No. 270 Est 2005/2006 Total Net Tax CaDacitv 1,229,870,954 88,255,570 15,623,635 Estimated Captured Tax Capacity (CTC) UDon Comoletion 150,522 150,522 150,522 Percent ofCTC to Entitv Total 0.0122% 0.1706% 0.9634% Hopkins HRA Tax Increment Financmg Plan for Tax Increment Fmancing District No. 1-4 3-8 IMPACT ON TAX RATES Est 2005/2006 Percent Potential Extension Rates of Total CTC Taxes Hennepin County 0.409880 34.12% 150,522 61,696 City of Hopkins 0.493900 41.11% 150,522 74,343 ISD No. 270 0.215250 17.92% 150,522 32,400 Other 0.082310 6.85% 150.522 12.389 Total 1.201340 100.00% 180,828 The estimates listed above display the captured tax capacity when all construction is completed. The tax rate used for calculations is the estimated 2005/Pay 2006 rate. The total net capacity for the entities listed above are based on estimated Pay 2006 figures. The District will be certified under the actual2005/Pay 2006 rates, which were unavailable at the time this TIF Plan was prepared. Pursuant to MS. Section 469.175 Subd. 2(b): (I) It is estimated that the total amount of tax incrementthat will be generated over the life ofthe District is $9,500,000; (2) The probable impact of the District on police protection is not expected to be significant. The probable impact of the District on fire protection is not expected to be significant. Typically new buildings generate few calls, if any, and are of superior construction. The existing building, which will be eliminated by the new development, has public safety concems that include issues such as access, defects in structural elements, deficiencies in essential facilities, such as fire protection and adequate egress. The levels of deficiencies in the existing building justify substantial renovation or clearance. Thus, the impact of the District's new building on fire protection will not be increased. The impact of the District on public infrastructure is expected to be minimal. The current infrastructure for sanitary sewer, storm sewer and water will be able to handle the additional volume generated from the proposed development. Based on the development plans, additional costs, including street maintenance, sweeping, plowing, lighting and sidewalks are minimal because no new roads are being constructed and some are being vacated. The probable impact of borrowing costs is expected to be minimal. It is not anticipated that there will be any general obligation debt issued in relation to this project, therefore there will be no impact on the City's ability to issue future debt or on the City's debt limit. (3) It is estimated that the amount of tax increments over the life of the District that would be attributable to school district levies, assuming the school district's share of the total local tax rate for all taxing jurisdictions remained the same is $842,400; (4) It is estimated that the amount of tax increments over the life ofthe District that would be attributable to county levies, assuming the county's share of the total local tax rate for all taxing jurisdictions remained the same is $1,604,096; Hopkins HRA Tax Increment Financmg Plan for Tax Increment Financmg District No. 1.4 3-9 (5) No requests for additional information from the county or school district regarding the proposed development for the District were received. Subsection 3-15. Supporting Documentation Pursuant to MS. Section 469.175 Subd 1, clause 7 the TIP Plan must contain identification and description of studies and analyses used to make the determination set forth in MS. Section 469.175 Subd 3, clause (2) and the findings are required in the resolution approving the TIF district. Following is a list of reports and studies on file at the City that support the Authority's findings: TIF application Redevelopment and Blight Analysis by LHB dated May 2005 . Block 64 Redevelopment Relocation Plan by Wilson Development Services dated January, 2005 Market Analysis Hopkins Main Street Residential Campus by GPS Financial Group dated March 2005 Subsection 3-16. Definition of Tax Increment Revenues Pursuant to M.S., Section 469.174, Subd. 25, tax increment revenues derived from a tax increment financing district include all of the following potential revenue sources: I. Taxes paid by the captured net tax capacity, but excluding any excess taxes, as computed under MS., Section 469.177; 2. The proceeds from the sale or lease of property, tangible or intangible, purchased by the Authority with tax increments; 3. Principal and interest received on loans or other advances made by the Authority with tax increments; and 4. Interest or other investment earnings on or from tax increments. Subsection 3-17. Modifications to the District In accordance with MS., Section 469.175, Subd. 4, any: 1. Reduction or enlargement of the geographic area of Redevelopment Project No. I or the District, if the reduction does not meet the requirements of MS., Section 469.175, Subd. 4(e); 2. Increase in amount of bonded indebtedness to be incurred; 3. A determination to capitalize interest on debt if that determination was not a part of the original TIF Plan, or to increase or decrease the amount of interest on the debt to be capitalized; 4. Increase in the portion of the captured net tax capacity to be retained by the HRA or City; 5. Increase in the estimate of the cost ofthe project, including administrative expenses, that will be paid or financed with tax increment from the District; or 6. Designation of additional property to be acquired by the HRA or City, shall be approved upon the notice and after the discussion, public hearing and findings required for approval of the original TIF Plan. Pursuant toMS Section 469.175 Subd. 4(f), the geographic area of the District may be reduced, but shall not be enlarged after five years following the date of certification ofthe original net tax capacity by the county auditor. If a redevelopment district is enlarged, the reasons and supporting facts for the determination that Hopkins HRA Tax. Increment Financing Plan for Tax Increment Financing District No. 1-4 ).10 the addition to the district meets the criteria of MS., Section 469.174, Subd. 10, paragraph (a), clauses (I) to (5), must be documented in writing and retained. The requirements of this paragraph do not apply if(l) the only modification is elimination of parcel(s) from Redevelopment Project No. I or the District and (2) (A) the current net tax capacity of the parcel(s) eliminated from the District equals or exceeds the net tax capacity of those parcel(s) in the District's original net tax capacity or (B) the HRA agrees that, notwithstandingMS., Section 469.177, Subd. 1, the original net tax capacity will be reduced by no more than the current net tax capacity of the parcel(s) eliminated from the District. The HRA or City must notil)! the County Auditor of any modification that reduces or enlarges the geographic area of Redevelopment Project No. I or the District. Modifications to the District in the form of a budget modification or an expansion of the boundaries will be recorded in the TIF Plan. Subsection 3.18. Administrative Expenses In accordance with MS., Section 469.174, Subd 14, administrative expenses means all expenditures of the HRA or City, other than: I. Amounts paid for the purchase of land; 2. Amounts paid to contractors or others providing materials and services, including architectural and engineering services, directly connected with the physical development of the real property in the project; 3. Relocation benefits paid to or services provided for persons residing or businesses located in the project; or 4. Amounts used to pay principal or interest on, fund a reserve for, or sell at a discount bonds issued pursuant to MS., Section 469.178; or 5. Amounts used to pay other financial obligations to the extent those obligations were used to finance costs described in clauses (I) to (3). For districts for which the request for certification were made before August I, 1979, or after June 30, 1982, administrative expenses also include amounts paid for services provided by bond counsel, fiscal consultants, and planning or economic development consultants. Pursuant to MS., Section 469.176, Subd. 3, tax increment may be used to pay any authorized and documented administrative expenses for the District up to but not to exceed 10 percent of the total estimated tax increment expenditures authorized by the TIF Plan or the total tax increments, as defined by MS., Section 469.174, Subd. 25, clause (1), from the District, whichever is less. Pursuant to MS., Section 469.176, Subd. 4h, tax increments may be used to pay for the County's actual administrative expenses incurred in connection with the District. The county may require payment ofthose expenses by February 15 of the year following the year the expenses were incurred. Pursuant to MS., Section 469. 177, Subd 11, the County Treasurer shall deduct an amount (currently .36 percent) of any increment distributed to the HRA or City and the County Treasurer shall pay the amount deducted to the State Treasurer for deposit in the state general fund to be appropriated to the State Auditor for the cost of financial reporting of tax increment financing information and the cost of examining and auditing authorities' use of tax increment financing. This amount may be adjusted annually by the Commissioner of Revenue. Hopkins HRA Tax Increment Financmg Plan for Tax Increment Financing Distnct No 1-4 3-11 Subsection 3-19. Limitation of Increment The tax increment pledged to the payment of bonds and interest thereon may be discharged and the District may be terminated ifsufficientfunds have been irrevocably deposited in the debt service fund or other escrow account held in trust for all outstanding bonds to provide for the payment of the bonds at maturity or redemption date. Pursuant to MS., Section 469.176, Subd. 6: if, after four years from the date of certification of the original net tax capacity of the tax increment financing district pursuant to M.S., Section 469.177, no demolition, rehabilitation or renovation of property or other site preparation, including qualified improvement of a street adjacent to a parcel but not installation of utility service including sewer or water systems, has been commenced on a parcel located within a tax increment financing district by the authority or by the owner of the parcel in accordance with the tax increment financing plan, no additional tax increment may be taken from that parcel and the original net tax capacity of that parcel shall be excluded from the original net tax capacity of the tax increment financing district. If the authority or the owner of the parcel subsequently commences demolition, rehabilitation or renovation or other site preparation on that parcel including qualified improvement of a street adjacent to that parcel, in accordance with the tax increment financing plan, the authority shall certify to the county auditor that the activity has commenced and the county auditor shall certify the net tax capacity thereof as most recently certified by the commissioner of revenue and add it to the original net tax capacity of the tax increment financing district. The county auditor must enforce the provisions of this subdivision. The authority must submit to the county auditor evidence that the required activity has taken place for each parcel in the district. The evidence for a parcel must be submitted by February 1 of the fifth year following the year in which the parcel was certified as included in the district. For purposes of this subdivision, qualified improvements of a street are limited to (1) construction or opening of a new street, (2) relocation of a street, and (3) substantial reconstruction or rebuilding of an existing street. The City or a property owner must improve parcels within the District by approximately April, 20 I 0 and report such actions to the County Auditor. Subsection 3-20. Use of Tax Increment The HRA or City hereby determines that it will use 100 percent of the captured net tax capacity of taxable property located in the District for the following purposes: 1. To pay the principal of and interest on bonds issued to finance a project; 2. To finance, or otherwise pay public redevelopment costs of Redevelopment Project No. I pursuant to the MS., Sections 469.001 to 469.047; 3. To pay for project costs as identified in the budget set forth in the TIF Plan; 4. To finance, or otherwise pay for other purposes as provided inMS., Section 469.176, Subd. 4; 5. To pay principal and interest on any loans, advances or other payments made to or on behalf of the HRA or City or for the benefit of Redevelopment Project No. I by a developer; 6. To finance or otherwise pay premiums and other costs for insurance or other security guaranteeing the payment when due of principal of and interest on bonds pursuant to the TIF Plan or pursuant to MS., Chapter 462C. MS., Sections 469.152 through 469.165, and/or MS., Sections 469.178; and 7. To accumulate or maintain a reserve securing the payment when due of the principal and interest on the tax increment bonds or bonds issued pursuant to MS., Chapter 462C, MS., Sections 469.152 through 469.165, and/or M.S., Sections 469.178. Hopkins HRA Tax Increment Financing Plan for Tax Increment Financing District No 1-4 3-]2 These revenues shall not be used to circumvent any levy limitations applicable to the City nor for other purposes prohibited by MS., Section 469.176, Subd. 4. Tax increments generated in tbe District will be paid by Hennepin County to the HRA for the Tax Increment Fund of said District. The HRA or City will pay to the developer(s) annually an amount not to exceed an amount as specified in a developer's agreement to reimburse the costs of land acquisition, public improvements, demolition and relocation, site preparation, and administration. Remaining increment funds will be used for HRA or City administration (up to 10 percent) and the costs of public improvement activities outside the District. Subsection 3-21. Excess Increments Excess increments, as defined inMS., Section 469.176, Subd 2, shall be used only to do one or more of the following: 1. Prepay any outstanding bonds; 2. Discharge the pledge of tax increment for any outstanding bonds; 3. Pay into an escrow account dedicated to the payment of any outstanding bonds; or 4. Return the excess to the County Auditor for redistribution to the respective taxing jurisdictions in proportion to their local tax rates. In addition, the HRA or City may, subject to the limitations set forth herein, choose to modify the TIF Plan in order to finance additional public costs in Redevelopment Project No. I or the District. Subsection 3-22. Requirements for Agreements with the Developer The HRA or City will review any proposal for private development to determine its conformance with the Redevelopment Plan and with applicable municipal ordinances and codes. To facilitate this effort, the following documents may be requested for review and approval: site plan, construction, mechanical, and electrical system drawings, landscaping plan, grading and storm drainage plan, signage system plan, and any other drawings or narrative deemed necessary by the HRA or City to demonstrate the conformance of the development with City plans and ordinances. The HRA or City may also use the Agreements to address other issues related to the development. Pursuant to MS., Section 469.176, Subd 5, no more than 25 percent, by acreage, of the property to be acquired in the District as set forth in the TIF Plan shall at any time be owned by the HRA or City as a result of acquisition with the proceeds of bonds issued pursuant to MS., Section 469.178 to which tax increments from property acquired is pledged, unless prior to acquisition in excess of25 percent ofthe acreage, the HRA or City concluded an agreement for the development or redevelopment of the property acquired and which provides recourse for the HRA or City should the development or redevelopment not be completed. Subsection 3-23. Assessment Agreements Pursuant to MS., Section 469.177, Subd. 8, the HRA or City may enter into a written assessment agreement in recordable form with the developer of property within the District which establishes a minimum market value of the land and completed improvements for the duration of the District. The assessment agreement shall be presented to the County Assessor who shall review the plans and specifications for the improvements to be constructed, review the market value previously assigned to the land upon which the improvements are to be constructed and, so long as the minimum market value contained in the assessment agreement appears, Hopkins HRA Tax Increment Financing Plan for Tax Increment Financing District No 1-4 J-13 in the judgment of the assessor, to be a reasonable estimate, the County Assessor shall also certify the minimum market value agreement. Subsection 3-24. Administration of the District Administration of the District will be handled by the City Clerk. Subsection 3-25. Annual Disclosure Requirements Pursuant to MS., Section 469.175, Subd. 5, 6, and 6b the HRA or City must undertake financial reporting for all tax increment fmancing districts to the Office ofthe State Auditor, County Board, County Auditor and School Board on or before August I of each year. MS., Section 469.175, Subd. 5 also provides that an annual statement shall be published in a newspaper of general circulation in the City on or before August IS. If the City tails to make a disclosure or submit a report containing the information required by MS., Section 469.175 Subd. 5 and Subd. 6, the OSA will direct the County Auditor to withhold the distribution of tax increment from the District. Subsection 3-26. Reasonable Expectations As required by the TIF Act, in establishing the District, the determination has been made that the anticipated development would not reasonably be expected to occur solely through private investment within the reasonably foreseeable future and that the increased market value ofthe site that could reasonably be expected to occur without the use of tax increment financing would be less than the increase in the market value estimated to result from the proposed development after subtracting the present value of the projected tax increments for the maximum duration of the District permitted by the TIF Plan. In making said determination, reliance has been placed upon written representations made by the developer to such effects and upon HRA and City staff awareness of the feasibility of developing the project site. A comparative analysis of estimated market values both with and without establishment of the District and the use of tax increments has been performed as described above. Such analysis is included with the cashflow in Appendix D, and indicates that the increase in estimated market value of the proposed development (less the indicated subtractions) exceeds the estimated market value of the site absent the establishment of the District and the use of tax increments. Subsection 3-27. Other Limitations on the Use of Tax Increment I. General Limitations. All revenue derived from tax increment shall be used in accordance with the TIF Plan. The revenues shall be used to finance, or otherwise pay public redevelopment costs of the Redevelopment Project No. I pursuant to the MS., Sections 469.001 to 469.047. Tax increments may not be used to circumvent existing levy limit law. No tax increment may be used for the acquisition, construction, renovation, operation, or maintenance of a building to be used primarily and regularly for conducting the business of a municipality, county, school district, or any other local unit of government or the state or federal government. This provision does not prohibit the use of revenues derived from tax increments for the construction or renovation of a parking structure. 2. Pooling Limitations. At least 75 percent of tax increments from the District must be expended on activities in the District or to pay bonds, to the extent that the proceeds of the bonds were used to finance activities within said district orto pay, or secure payment of, debt service on credit enhanced bonds. Not more than 25 percent of said tax increments may be expended, through a development fund or otherwise, on activities outside of the District except to pay, or secure payment of, debt service on credit enhanced Hopkins HRA Tax Increment Financing Plan for Tax Increment Financing District No. 1-4 3-14 bonds. For purposes of applying this restriction, all administrative expenses must be treated as if they were solely for activities outside ofthe District. 3. Five Year Limitation on Commitment of Tax Increments. Tax increments derived from the District shall be deemed to have satisfied the 75 percent test set forth in paragraph (2) above only if the five year rule set forth in MS., Section 469.1763, Subd. 3, has been satisfied; and beginning with the sixth year following certification of the District, 75 percent of said tax increments that remain after expenditures permitted under said five year rule must be used only to pay previously committed expenditures or credit enhanced bonds as more fully set forth in MS., Section 469.1763, Subd. 5. 4. Redevelopment District. At least 90 percent of the revenues derived from tax increment from a redevelopment district must be used to finance the cost of correcting conditions that allow designation of redevelopment and renewal and renovation districts under M.S., Section 469.176 Subd. 4j. These costs include, but are not limited to, acquiring properties containing structurally substandard buildings or improvements or hazardous substances, pollution, or contaminants, acquiring adjacent parcels necessary to provide a site of sufficient size to permit development, demolition and rehabilitation of structures, clearing of the land, the removal of hazardous substances or remediation necessary for development of the land, and installation of utilities, roads, sidewalks, and parking facilities for the site. The allocated administrative expenses ofthe HRA or City, including the cost of preparation of the development action response plan, may be included in the qualifying costs. Subsection 3-28. Summary The Hopkins Housing and Redevelopment Authority is establishing the District to preserve and enhance the tax base, redevelop substandard areas, and provide employment opportunities in the City. The TIF Plan for the District was prepared by Ehlers & Associates, Inc., 3060 Centre Pointe Drive, Roseville, Minnesota 55113, telephone (651) 697-8500. Hopkins HRA Tax Increment Financmg Plan for Tax Increment Financing District No.1 M4 3-]5 APPENDIX A PROJECT DESCRIPTION Tax Increment Financing District 1-4 is being established to facilitate the redevelopment ofa portion of Main Street in tbe downtown area of Hopkins. The tax increment district will contain one project. The project is a mixed-use project proposed by the Cornerstone Group. It is a continuation oftbe type of project they completed across the street. The project consists of approximately 60 for sale town homes and condos and 5,000 to 8,000 square feet of retail. The TIF will be provided by the HRA issuing Revenue Bonds. It is estimated that with normal market value increases the District will last from 20-26 years. It should be noted tbat the parcels in Tax Increment Financing District 1-4 were originally certified in Tax Increment Financing District 1-3 and will be decertified from that district as part of this action. APPENDIX A-l APPENDIX APPENDIX B MAP(S) OF REDEVELOPMENT PROJECT NO.1 AND THE DISTRICT B-I 1-3. Redevelopment Project No.1 Modified Tax Increment Financing District No. Tax Increment Financing District No. 1-4 City of Hopkins Hennepin County, Minnesota .. '" < .. i!l :> 9 ~ No. 1-3 C!) I __r'----- EDINA ~...c,.. Financing District ~~~ ~~L ~I1;CI. ~~,. _IS"'''' _.~ ._~ _I.... ". -.....-.. -..-..... --,..... ..-....... -~. "-'1111 (1"- -.-11111:'-' .. .. < .. .. s 3 I;; . N. s." F' --- ----;::--~- I-,-~. HINNIn'ON"A B. N. S. F < .. :r; ~ :r; :r; i . 1-4 The shaded area represents Redevelopment Project No.1 No. 'fax Increment Financing District <!> APPENDIX C DESCRIPTION OF PROPERTY TO BE INCLUDED IN THE DISTRICT The District encompasses all property and adjacent rights-of-way and abutting roadways identified by the parcels listed below. 24 117 22 42 0029 2411722420030 2411722420031 24 11722 42 0032 2411722420033 24 11722420048 2411722420049 2411722420050 24 11722420056 24 11722420057 2411722420167 2411722420169 66thAveN 611 Main street Unassi ned Unassi ned 621 Main street Unassi ned 701 Main street Unassi ned 19 Ei hth Ave. N. 21 8th Ave. N. Unassi ned Unassi ned J D Siler and L A Stroessner Luther Co. Ltd. Partnershi Luther Co. Ltd. Partnershi Luther Co. Ltd. Partnershi Luther Co. Ltd. Partnershi Luther Co. Ltd. Partnershi Luther Co. Ltd. Partnershi Luther Co. Ltd. Partnershi Luther Co. Ltd. Partnershi Luther Co. Ltd. Partnershi Luther Co. Ltd. Partnershi Luther Co. Ltd. Partnershi ..Please note thatthese parcels are currently being removed from Tax Increment Financing District No. 1-3. APPENDIX C-l APPENDIX D ESTIMATED CASH FLOW FOR THE DISTRICT APPENDIX D-l 41412006 PAGE 1 on CITY OF HOPKINS - MAIN STREET Cornerstone District' lnflatJonRate Pay As You Go No!e Rate Take out Revenue Note Rate Take out Revenue Nole Covernge Fiscal Disp Contnbuli01l Rabo Pooling Assumpbon Class Rate Assllmptlons Assumes First Tax lncremem! Years of Tax Increment Assumes LaslTaxlncrement Assumes Note lsstsed Tax Capacity (extension) Rate-Frozen Tax CapaCity (Extension) Rate - Current State Education Rate Area'NideRate Amount oftnr:mnentwm vary dependlng upon marketvalue, tax mas, clan rates, construdlon 5Chltdule, ancl in1lIUon on marht value, /nRafIon on Iu lat.N cannot~~'"' BASIC ASSUMPTIONS PLEASE READ ALL ASSUMP'TlONS NEWRedevefopmenl Dlslnct 1-4 6,0000% 6.76% N1A N1A 264202% 0.00% 15%-2.0% 2008 2. 2033 08101106 1.200000 1.200000 0.511210 1.298630 EST Pay 2006 EST Pay 2006 EST Pay 2006 EST Pay 2006 EST Pay 2006 FROZEN TAX CAPACITY PAYABLE EST Pay 2006 Total Mar\(el Class BeseTax PID OWner Address Value Ral' C.....acl'" 24.117-22-42-0033 141,000 24-117-22-42-0032 80,000 24.117-22-42-0031 25,000 24-117-22-42.0030 96,000 24-117.22-42-0049 545,000 24-117.22-42.0050 129,000 24-117-22-42.o04I! 231,000 24-117-22-42.0167 67,000 24-117.22-42-0056 70,000 24-117.22-42-01811 57,000 24-117-2:242-0057 126,000 24-117.22-42.0029 250,000 Total 1817,000 eomm.",", 994% 180,601 15%.2.0% 2,662 HOllSlno 9006% 1.636,399 1.00% 16,364 Total 1,817,000 19,226 PROJECT VALUE INFORMA110N Nurnberof Development Sq Ft. ToIal cosl Un!. Taxes Per 'folal Mar\(et T'" T'" ~"'" T'" Un", PerUnll 60 So. Fl-Unlt Taxes Value Rale Ca"a~ffu Assessable coo,~ 1,022 220,000 51 $2,640 $134,640 11,220,000 1.00% 112,200 2007 2008 Townhllme5 2,365 400,000 9 S5,BBD $52,920 4,410,000 100% 44,100 2007 2008 Re\all 5,518 163.10 5,518 $543 $29.968 900.000 1.5%-2.0% 17250 2007 2008 TOlal 5578 $217528 16530 000 173550 TAXES PAYAbLE Total City FiSOIS Development Tax Tax Tax C'~ FisOls State EO T,;, Caoacltv Caoacitv Ca"'acl'" Taxes Taxes Taxes Condos 112,200 112,200 0 134,640 0 0 TownhOfnes 44,100 44,100 0 52,920 0 0 Retail 17250 12,693 4,557 15,231 5,918 8,818 To. 173550 168,993 4557 202 791 5,918 8818 l1F PLAN RUN 02-28-2006 -- -- 41412008 PAGE 2 of 2 CITY OF HOPKINS ~ MAIN STREET CORNERSTONE TAX INCREMENT CASH FLOW Annual Proloct Minus Fls01s CapllJred Seml-Annual Auditor Admlnlstrnbon Semi-Annual Ending Penod 8ase~l~ To>< Tax CapaCity Tax Capacity Gross Gross PAYMENT DATE Mlh. Yc Cansel Caoacitv Increment 036% 1000% Increment Mlh. Yc. 1-Feb 2005 19,226 19,226 Present Value Date August 200E 1-Aug 2006 1-Aug 2006 19,226 19,226 0 0 0 0 0 0 1-Feb 2007 1-Feb 2006 19,226 19,226 0 0 0 0 0 0 1-A", 2007 1-Aug 2007 19,226 19,226 0 0 0 0 0 0 1-Feb 2008 1-Feb 2007 19,226 19,226 0 0 0 0 0 0 1-Aug 2008 1-Aug 2008 19,226 173,550 3,801 150,523 90,314 (325) (9,031) 80,957 1-Feb 2009 1-Feb 2008 19,226 173,550 3,801 150,523 90,314 (325) (9,031) 80,957 1-Aug 2009 1-A", 200' 19,226 173,550 3,801 150,523 90,314 (3251 (9,031) 80,957 1-Feb 2010 '-Feb 200' 19,226 182,228 3,801 159,200 95,520 (3MI (9,552) 85,624 '-Aug 2010 1-Aug 2010 19,226 182,228 3,801 159,200 95,520 (3MI (9,552) 85,624 1-Feb 2011 '-Feb 2010 19,226 191,339 3,801 168,312 100,987 (3641 (10,099) 90,525 1-Aug 2011 1-A", 2011 19,226 191,339 3,801 168,312 100,987 (364) (10,099) 90,525 1-Feb 2012 1-Feb 2011 19,226 200,906 3,801 177,878 100,727 (364) (10,673) 95,670 1-Aug 2012 1-Aug 2012 19,226 200,900 3,801 177,878 100,727 (3641 (10,673) 95,670 1-Feb 2013 1-Feb 2012 19,226 210,951 3,801 187,924 112,754 (4061 (11,275) 101,073 1-Aug 2013 1-Aug 2013 19,226 210,951 3,801 187,924 112,754 (4061 (11,275) 101,073 1-Feb 2014 1-Feb 2013 19,226 221,499 3,801 198,471 119,063 (429) (11,9OS) 100,746 1-Aug 2014 1-Aug 2014 19,226 221,499 3,801 198,471 119,083 (429) (11,908) 100,746 1-Feb 2015 1-Feb 2014 19,226 232,574 3,801 209,546 125,728 (453) (12,573) 112,702 1-Aug 2015 1-Aug 2015 19,226 232,574 3,801 209,546 125,728 (453) (12,573) 112,702 1-Feb 2016 1-Feb 2015 19,226 244,202 3,801 221,175 132,705 (478) (13,270) 118,957 1-Aug 2016 1-A", 2016 19,226 244,202 3,801 221,175 132,705 (478) (13,270) 118,957 1-Feb 2017 1-Feb 2016 19,226 256,412 3,801 233,385 140,031 (5041 (14,003) 125,524 1-Aug 2017 1-Aug 2017 19,226 256,412 3,801 233,385 140,031 (504) (14,003) 125,524 1-Feb 2018 1-Feb 2017 19,226 269,233 3,801 246,200 147,723 (532) (14,772) 132,419 1-Aug 2018 1-Aug 2018 19,226 269,233 3,801 246,200 147,723 (532) (14,772) 132,419 1-Feb 2019 1-Feb 2018 19,226 282,695 3,801 259,667 155,800 (561) (15,580) 139,659 1-Aug 2019 1-Aug 2019 19,226 282,695 3,801 259,667 155,800 (561) (15,580) 139,659 1-Feb 2020 1-Feb 2019 19,226 296,829 3,801 273,802 164,281 (591) (16,428) 147,262 1-Aug 2020 1-Aug 2020 19,226 296,829 3,801 273,802 164,281 (591) (16,428) 147,262 1-Feb 2021 1-Feb 2020 19,226 311,671 3,801 288,644 173,186 (623) (17,319) 155,244 1-Aug 2021 1-Aug 2021 19,226 311,671 3,801 288,644 173,186 (623) (17,319) 155,244 1-Feb 2022 1-Feb 2021 19,226 327,254 3,801 304,227 182,536 (657) (18,254) 163,625 1-Aug 2022 1-A", 2022 19,226 327,254 3,801 304,227 182,536 (657) (18,254) 163,625 1-Feb 2023 1-Feb 2022 19,226 343,617 3,801 320,590 192,354 (692) (19,235) 172,426 1-Aug 2023 1-Aug 2023 19,226 343,617 3,801 320,590 192,354 (692) (19,235) 172,426 1-Feb 2024 1-Feb 2023 19,226 360,798 3,801 337,771 202,662 (730) (20,286) 181,667 1-Aug 2024 1-Aug 2024 19,226 380,798 3,801 337,771 202,662 (730) (20,266) 181,667 1-Feb 2025 1.Feb 2024 19,226 378,838 3,801 355,811 213,486 (769) (21,349) 191,369 1-Aug 2025 1-A", 2025 19,226 378,638 3,801 355,811 213,486 (769) (21,349) 191,369 1-Feb 2026 1-Feb 2025 19,226 397,780 3,801 374,752 224,851 (809) (22,485) 201,557 1-Aug 2026 1-Aug 2026 19,226 397,780 3,801 374,752 224,851 (809) (22,485) 201,557 1-Feb 2027 1-Feb 2026 19,226 417,669 3,801 394,641 238,785 {852} (23,678) 212,254 1-Aug 2027 1-Aug 2027 19,226 417,669 3,801 394,641 238,785 (852) (23,678) 212,254 1-Feb 2026 '-Feb 2027 19,226 438,552 3,801 415,525 249,315 (898) (24,931) 223,486 1-Aug 2028 1-Aug 2028 19,226 436,552 3,801 415,525 249,315 (898) (24,931) 223,486 1-Feb 202' 1-Feb 2028 19,226 460,480 3,801 437,452 262,471 (945) (26,247) 235,279 1-Aug 202' 1-Aug 2029 19,226 460,480 3,801 437,452 262,471 (945) (28,247) 235,279 1-Feb 2030 1-Feb 2029 19,226 483,504 3,801 460,476 276,286 (995) (27,629) 247,663 1-Aug 2030 1-Aug 2030 19,226 483,504 3,801 460,476 276,286 (995) (27,629) 247,663 1-Feb 2031 1-Feb 2030 19,226 507,679 3,801 464,652 290,791 (1,047) (29,079) 260,665 1-Aug 2031 1-Aug 2031 19,226 507,679 3,601 464,652 290,791 (1,047) (29,079) 260,665 1-Feb 2032 1-Feb 2031 19,226 533,063 3,801 510,036 306,021 (1,102) (30,602) 274,318 1-Au9 2032 1-Aug 2032 19,226 533,063 3,801 510,036 306,021 (1,102) (30,602) 274,318 1-Feb 2033 1-Feb 2032 19,226 559,716 3,801 536,669 322,013 (1,159) (32,201) 288,653 1-Au9 2033 1-A~~ 2033 19,226 559,716 3,801 536,669 322,013 C':'5,i C32,201i 288,653 1-Feb 2034 TOTALS 9,339,139 (33,621) (933,914) 8,371,604 PRESENT VALUE 3,220,954 (11,595) (322.096) 2,887,263 T1F PLAN RUN 02-28-2006 APPENDIX E MINNESOTA BUSINESS ASSISTANCE FORM (MINNESOTA DEPARTMENT OF EMPLOYMENT AND ECONOMIC DEVELOPMENT) APPENDIX E-1 ~~nes&ta= _ Please fill in date agreement signed (same as question 21) Minnesota Business Assistance Form . The Minnesota Business Assistance Form (MBAF) online is available at www.deed.state.mn.us/Communitv/subsidiesIMBAFForm.htm to report each business subsidy (including Job Opportunity Zone (JOBZ) tax exemptions/credit) and [mandaI assistance agreement signed from Aueust 1. 1999 tltroue/, December 31.2005 unless goals have been achieved and reported on a MBAF per Minn. Stat. 9116J.993 to ~ 116J.995. . Assistance given to a business located in a JOBZone must report annually until December 31, 2015 even if goals have been achieved. . The following government agencies must submit a MBAF: 1) any local government/agency that signed a business subsidy agreement since January 1,2000, or represents a population of mare than 2,500; 2) all state govenunent agencies authorized to provide business subsidies. . DEED will contact any local or state government agency that is required to report but has not done so by April!. Business assistance may not be awarded after June 1 of each year lUltil a report has been submitted. . Questions? Call (651) 296~0580. Information on where to mail or fax your completed MBAF(s) is on page 7. Section 1: (Grantor Informationl 1. Name of grantor (funding entity) 2. Name of person completing this fonn 3. Street address 4. City 5. Zip Code 6. County 7. Phone nwnber 8. Fax number 9. E-mail address ] O. Please indicate who in your organization should receive the:MBAF if different from the person in Question 2. NamerriUe Phone nwnber Street address City Zip Code 1 1. Classification of grantor (Mark one. If grantor ;$ entUy created 12. Has your organization held a pUblic hearing on and adopted by gov 't agency, please indicate affiliation. For example, a city criteria for awarding business subsidies in compliance with EDA would check "eN)' government. 'j Minn. Stal ~ 116J.9947 (Mark one.) o City government 0 Yes, in 2006 (attach criteria) 0 Yes, in 2006 but have not yet adopted criteria (J County government 0 Yes, prior to 2006 (J Regional government If Yes: Hearing Date: Year Criteria Submitted: (J State government 0 No o Other (please specifY) 0 Other (Please attach exn/analion.) 13. Has your organization signed any agreements to award a business subsidy or financial assistance from August 1, ]999 through December 31, 2005 unless goals have been achieved and reported in a previously filed MBAF? (Mark one.) (J Yes (Complete the remainder of the form unless goals have been achieved and o No(StolJ here. go to section 5 on page 4.) l'evol'led ina nreviousi~flled MBAF Del' Minn. StaL gJJ6J.993 and Jl16J.994.J SedioD 2: ReciDient Information 14. Name of business or organization 15. Address where business subsidy or fmancial assistance receiving SUbsidy or financial assistance will be used Street address City State ZIP Code 16. Does the recipient have a parent corporation? (Mark one.) 0 Yes (Indicate name and address o/parent corporation below. Ifmore than one, indicate ultimate owner.) 0 No Name of narent cOmoration Street address cjiv State ZIP Code Minnesota Business Assistance Form (12/9/05) Page 1 of7 Dept. of Employment and Economic Development 17. Industry of recipient's facility (Mark one.): D Manufacturing o Services o Finance, Insurance, Real Estate o Retail Trade o Wholesale Trade l:l Construction D Other I nlease sneciM 18. Did the recipient relocate as a result of signing this agreement? (Mark one) o Yes (Indicate city and stale of previous address and reason recipient did not complete this project at that address.) City/State of previous address Reason project not completed at previous address Indicate total number of employees who ceased to be employed by recipient when the recipient relocated to become eligible for the business subsidy. # - D No IGa ta Ouestlan 19.) 19. What would recipient have done without business subsidy or financial assistance? (Mark one): o Remain at previous location, but not expand 0 Remain at previous location but expand at the location Q Relocate to different Minnesota location o Relocated outside Minnesota D Other 19A. Was the nroiect a result of eminent domain? DYes ONo Section 3: Ab"reement Information 20. Total dollar value of business subsidy or fmanciaJ assistance 2 J. Date agreement signed (In addition to the agreement dale, (please separate value by type in Questions 24 and 25.) indicate any dates the agreement was amended.) (Enter zero for JOHZ, Biozone and Agzone projects.) 22. Benefit date (Indicate the date the recipient receives the business subsidy or improvements were finished, equipment was placed into service, or the recipiellt occupied the property, whichever is earlier,) 23. Does the agreement provide a business SUbsidy or one of the four types of financial assistance (see Question 25) required to be reported? (Mark one,) CJ business subsidv (J financial assistance 24. If the agreement provided a business subsidy, please indicate the 25. If the assistance was one of the four types of financial assistance, type(s) and total dollar value for each type. please indicate the type(s). (J not applicable, agreement provided financial assistance Q not applicable, agreement provided a business subsidy D loan (only principal) $ o assistance for property D grant (i.e., forgivable loan) $- by contaminants $ (J tax abatement $- Q assistance for renovating building Q TIP or other tax reduction or deferra1* $- stock or bringing it up to code, and (J guarantee or payment $- assistance provided for designated Q contribution of property or infrastructure $- historic preservation districts, when (J preferential use of governmental facilities $- 50 percent or less of total cost $ Q land contribution $- o assistance for pollution control or (J Biozone $ 0 abatement $ Q JOBZ (state tax exemptions/credits and sales tax) $----9-- a assistance for a TIF soils D JOBZ - Agzone $----9-- condition district $ D other (Specify subsidy type.) $- I (Note: no dollar value for zone nroiects) 26. Ifthe assistance induded tax increment fmancing, please indicate 27. Are any other grantors providing a business subsidy or fmancial the type ofTIF district? (Mark one.) assistance to the same project? (Mark one.) CI not applicable, assistance was not in the fann of TIF DYes (Specify each grantor and the value of their assistance below; attach an additional sheet ifnecessary. (J redevelopment Q renewal and renovation (J soils condition Grantor Value ($) CJ economic development Q mined underground space Q hazardous substance subdistrict Grantor Value ($) DNo *For questions about TIF reporting requirements contact Arlin Waelti (651) 296-7676 at the Minnesota Office of the State Auditor. Minnesota Business Assistance Fonn (1219/05) Page 2 of7 Dept. of Employment and EconomIC Development Section JZ: JOZ Information Complete Questions JZI -JZ5 if the financial assistance was awarded to a JOBZ qualified business recipient receiving JOBZ benefits. (If not, go directly to Question 28.) JZl. What was the amolUlt of private capital investment of the business in the JOBZ zone prior to December 3 I, 2005? Real (land and bnildings) $ Personal (equipment) $ JZ2. What amolUlt of the qualified business's January 2, 2005 taxable market value was exempt from property taxes payable in 2006 due to JOBZ qualification? (Please specify each parcel identification number and exempt value of each parcel, attaching an additional sheet if necessary. Obtain exempt values from the county assessor's office.) $ for Parcel Identification Number: JZ3. What was the value of Wind Energy Production Tax, if any, for the JOBZ qualified business that was operating during the period of Jannary 1, 2005 and December 31, 2005? $ JZ4/JZ5: Goals and actual perfonnance for the JOBZ qualified business recipient Did the qualified business paid compensation including benefits to each employee of at least 110 percent of the federal poverty level for a family offour for each year ($10.23 per hour as ofJuly 1, 2005)? DYes DNa (For JOBZ subsidy agreements signed after June 30, 2005, compensation including benefits paid by a qualified business to each employee on an annualized basis must be at least 110 percent ofthe federal poverty level for a family of four for each year.) Each line represents an hourly wage level, please round wage levels to the nearest whole dollar and specify the hourly benefit for each wage level and the number of jObs (i.e., $12.00 hourly wage level, $1.20 hourly benefits and 10 jobs). JZ4. Goals Full-time Hourly Wage Level $ 7.00 $ 8.00 $ 9.00 $10.00 $11.00 $12.00 $13.00 $14.00 $15.00 $16.00 $17.00 $18.00 $19.00 $20.00 $21.00 $22.00 $23.00 $24.00 $25.00 $26.00 $27.00 $28.00 $29.00 $30.00 $31.00 and higher Hourly Benefits Number of Jobs JZ5. Actnals Full-time Hourly Wage Level $ 7.00 $ 8.00 $ 9.00 $10.00 $11.00 $12.00 $13.00 $14.00 $15.00 $16.00 $17.00 $18.00 $19.00 $20.00 $21.00 $22.00 $23.00 $24.00 $25.00 $26.00 $27.00 $28.00 $29.00 $30.00 $31.00 and higher Handy Benefits Number of Jobs Minnesota Business Assistance Form (1219105) Page 3 of7 Dept. of Employment and Economic Development JZ4/JZ5 (continues) Part-time Part-time Hourly Hourly Number of Hourly Hourly Number of Wage Level Benefits Jobs Wage Level Benefits Jobs $ 7.00 $ 7.00 $ 8.00 $ 8.00 $ 9.00 $ 9.00 $10.00 $10.00 $11.00 $11.00 $12.00 $12.00 $13.00 $13.00 $14.00 $14.00 $15.00 $15.00 $16.00 $16.00 $17.00 $17.00 $18.00 $18.00 $19.00 $19.00 $20.00 $20.00 $21.00 $21.00 $22.00 $22.00 $23.00 $23.00 $24.00 $24.00 $25.00 $25.00 $26.00 $26.00 $27.00 $27.00 $28.00 $28.00 $29.00 $29.00 $30.00 $30.00 $31.00 and higher $31.00 and higher Job Retention Job Retention Hourly Hourly Number of Hourly Hourly Nwnber of Wage Level Benefits Jobs Wage Level Benefits Jobs $ 7.00 $ 7.00 $ 8.00 $ 8.00 $ 9.00 $ 9.00 $10.00 $10.00 $11.00 $11.00 $12.00 $12.00 $13.00 $13.00 $14.00 $14.00 $15.00 $15.00 $16.00 $16.00 $17.00 $17.00 $18.00 $18.00 $19.00 $19.00 $20.00 $20.00 $21.00 $21.00 $22.00 $22.00 $23.00 $23.00 $24.00 $24.00 $25.00 $25.00 $26.00 $26.00 $27.00 $27.00 $28.00 $28.00 $29.00 $29.00 $30.00 $30.00 $31.00 and higher $31.00 and higher Minnesota Business Assistance Fonn (12/9/05) Page 4 of7 Dept. of Employment and Economic Development Section 4: Goals and Public Pur se Identified in the A reement 28. Minn. Stat. ~116J.994 requires that business subsidy and fmancial assistance agreements state a public purpose. Which of the following public purposes were stated in the agreement? (Mark all that applv.) tJ Enhancing economic diversity o Creating high-quality job growth Q Job retention o Stabilizing the community Q Increasing tax base (cannot be only purpose) o Other (please specify) 29. Indicate whether the agreement included the following types of goals, and whether the recipient had attained those goals at the time of this report. (Fill in the boxes and attainment date(s)for each goal.) Goals Target attainment All goals established? dates (mouth & year) attained? o Yes ONo QYes ONo QYes ONo QYes ONo o Yes ONo o Yes ONo o Yes ONo o Yes ONo B) Other job-creation and/or retention goals A} Specific wage and job goals to be attained within 2 years C) Other wage goals D) Goals other than wage and job goals 'ess toward attainment (i not documented in uestions 30 and 31.) 30. If you answered questions JZ4-JZS for a qualified business go directly to question 32. For each of the following wage categories, indicate the job creation and/or retention goals stated in the agreement and the average hourly value of any employer-provided benefits goals for those jobs. (Onlv indicate job creation goals injull-time equivalents if you are unable to separate goals by full- and part-time positions.) If you answered questions JZ4-JZ5 for a qualified business go directly to question 32. Hourly Wage (excluding benefits) Full.time Job Creation no hourly wage-level goal less than $7.00 $7.00 to $8.99 $9.00 to $10.99 $11.00 to $12.99 $13.00 to $14.99 $15.Q() to $16.99 $17.00 to $18.99 $19.00 to $20.99 $21.00 to $22.99 $23.00 to $24.99 $25.00 to $26.99 $27.00 to $28.99 $29.00 to $30.99 $31.00 and higher Minnesota Business AsSistance Fonn (12/9/05) Part-time Job Creation Job Retention Hourly VaJue of Benefits $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Page 5 of7 Dept ofEmpJoymeru and Economic Development 31. Uyou answered questions JZ4~JZ5 for a qualified business go directly to question 32. For each of the following wage categories, indicate the number of actual jobs created and/or retained since the benefit date and the actual hourly vaJueofany employerwprovided benefits for those jobs. (Onlv indicate job creation in /ul/~time equivalents if you are unable to separate job creation into /uU- and part- time positions.) If you answered questions JZ4-JU for a qualified business go directly to question 32. Hourly Wage (excluding benefits) Fbll-time Job Creation less than $7.00 $7.00 to $8.99 $9.00 to $10.99 $11.00 to $12.99 $13.00 to $14.99 $15.00 to $16.99 $17.00 to $18.99 $19.00 to $20.99 $21.00 to $22.99 $23.00 to $24.99 $25.00 to $26.99 $27.00 to $28.99 $29.00 to $30.99 $31.00 and higher Part~time Job Creation Job Retention Hourly Value of Benefits $ $ $ $ $ $ $ $ $ $ $ $ $ $ 32. Has the recipient achieved all e:oaIs (see Question 29,30 and 31) and fulfilled ail oblieations stipulated in the agreement (Alarkone.} o Yes ONo Section 5: Recipients Failing to Fulfill Obligations (Do not comolete this section if you como/eled il on another MBAF submitted to DEED.) 33. During the period January 1,2005 through December 31, 2005, did your organization have any recipients who failed to report as required by Minn. Stat. *116J.993 and *116J.9947 (Mark one.) CI Yes (Indicate the name of each recipient/ailing to report and the value a/subsidy or financial assistance awarded to that recipient. Attach additional pages if necessary.) Name of recipient ONo Type of subsidy or assistance (See Questions 24 & 25.) Value of subsidy or assistance 34. Did your organization have any recipients who failed to achieve any goals 01 fulfill any other obligations under an agreement signed on or after January 1, 2005, that were required to be fulfilled by the time of this report? {Mark one.} CI Yes (Complete the remainder o/this section.) o No (Stop here and submit fonn to DEED.) Minnesota Business Assistance Form (12/9/05) Page 6 of7 ' Dept. of Employment and Economic Development -- For questions 35-39: Provide the following information for each recipient failing to fulf1l1 goals or any other terms cfan agreement that were to be attained bv the time ofrenortin~. (Attach additional napes ifnecessarv.) 35. Information on recipient and agreement: Name of recipient in default Type of subsidy or assistance Initial value of subsidy or assistance Street address of recipient City/Zip code of recipient Outstanding value of subsidy or assistance 36. Reason(s) for default (Mark all that apply.): o recipient ceased operation o recipient relocated to a different community IJ recipient was unable to f1l1 vacant positions o other (Specify reason.) 37. To date, has the recipient fulfilled its repayment obligation? (Mark one.) Cl Yes o No, recipient has bellun to repay the assistance. o No, recipient has not beenn to repay the assistance. 38. Has the agreement been amended to extend the recipient's deadline for fulfilling its obligations? (Mark one.) Cl Yes ClNo 39. Describe the steps being taken to bring recipient into compliance or recoup the subsidy: Return yonr completed MBAF(s) by ADrilI. 2006 EITHER Mail To: Minnesota Business Assistance Report Minnesota Department of Employment and Economic Development - Analysis and Evaluation I" National Bank Building 332 Minnesota Street, Suite E200 St. Paul, Minnesota 55101-1351 OR Fax To: (651) 215-3841 (Next year, please use the online version of this form. It can be found at www.deed.state.mn.us/Community/subsidies/MBAFForm.htm.) Mmnesota Busmess Assistance Fonn (12/9/05) Page 7 of7 Dept. of Employment and Economic Development APPENDIX F REDEVELOPMENT QUALIFICA nONS FOR THE DISTRICT In May of200S, LHB prepared a Report ofInspectionProcedures and Results for Determining Qualifications of a Tax Increment Financing District as a Redevelopment District. That report is being updated and will be finalized in March of 2006. The report is being submitted under a separate cover. APPENDIX F-] APPENDIX G BUT/FOR QUALIFICATIONS Difference $1,817,000 16.530.000 $14,713,000 Current Market Value - Estimate New Market Value - Estimate Present Value of Tax Increment 3,220,954 Difference $11,492,046 Value Likely to Occur Without TIF is Less Than: $11,492,046 The reasons and facts supporting the findings for the adoption of the Tax Increment Financing Plan (TIF Plan) for Tax Increment Financing District No. 1-4 (District), as required pursuant to Minnesota Statutes, Section 469.175, Subdivision 3 are as follows: 1. Finding that Tax Increment Financing District No. 1-4 is a redevelopment district as defined inMS., Section 469.174, Subd. JO(a)(1). The District consists of 12 parcels, with plans to redevelop the area for housing and commercial purposes. At least 70 percent of the area of the parcels in the District are occupied by buildings, streets, utilities, paved or gravel parking lots or other similar structures and more than 50 percent of the buildings in the District, not including outbuildings, are structurally substandard to a degree requiring substantial renovation or clearance. (See Appendix F of the TIF Plan.) It has further been determined that these conditions are reasonably distributed through the District. These findings and the conclusion that the District qualifies under the statutory criteria and formulas for a redevelopment tax increment financing district are further described in the "Report ofInspection Procedures and Results for Determining Qualifications of a Tax Increment Financing District As a Redevelopment District, Hopkins Block 64, Tax Increment Financing District," dated June 9, 2005, prepared by LHB, Inc. and updated for purposes of creating the District (and appendices). 2. Finding that the proposed development, in the opinion of the City Council, would not reasonably be expected to occur solely through private investment within the reasonably foreseeablefuture and that the increased market value of the site that could reasonably be expected to occur without the use of tax incrementfinancing would be less than the increase in the market value estimated to resu/tfrom the proposed development after subtracting the present value of the projected tax increments for the maximum duration of Tax Increment Financing District No. 1-4 permitted by the TlF Plan. The proposed development, in the opinion of the City, would not reasonably be expected to occur solely through private investment within the reasonably foreseeable future: The proposed development consists of the construction of a mixed use condominium, townhouse and retail development consisting of approximately 52 condominiums, 9 townhouses and 5300 square feet of retaiVcommercial space. The proposed development will clean up blighted sites and remove APPENDIX G-I substandard buildings in the City's downtown area and continue with the redevelopment ofthe area. City staff and consultants have reviewed the estimated redevelopment costs for the development which include acquisition, demolition, infrastructure improvements, site preparation and environmental remediation and the available methods of financing. The developer was asked for and provided a letter and a proforma as justification that the developer would not have gone forward without tax increment assistance. (See attachment in Appendix G ofthe TIF Plan.) Due to the high cost of redevelopment on the parcels currently occupied by substandard buildings, the limited amount of commercial and for sale housing property for expansion adjacent to the existing project, the incompatible land uses at close proximity, and the cost of financing the proposed improvements, this project is feasible only through assistance, in part, from tax increment fmancing. The increased market value of the site that could reasonably be expected to occur withour the use of tax incrementfinancingwould be less than the increase in market value estimated to resultfrom the proposed development after subtracting the present value of the projected tax increments for the maximum duration of the TIF District permitted by the Plan: This finding is justified on the grounds that the cost of site and public improvements and utilities add to the total redevelopment cost. Historically, site and public improvements costs in this area have made redevelopment infeasible without tax increment assistance. At the current time, the site has an estimated $1,312,700 in land acquisition, demolition and remediation costs. In addition, the site requires substantial other site preparation activities to prepare it for development. Finally, the development requires the expenditure of substantial sums for the construction of parking to serve the owners of the housing units. These costs result in a cost per unit for land that exceeds the amount acceptable under current or foreseeable market conditions. The tax increment is needed to reduce these costs to a point where the housing units will be marketable. Therefore, the City reasonably determines that no other redevelopment of similar scope is anticipated on this site without substantially similar assistance being provided to the development. Attached in Exhibit G of the TIF Plan is a proforma which shows that in order to make the project financially feasible, $2,900,000 in TIF is needed to offset the high cost of land acquisition, site preparation and parking. The Development Agreement is anticipated to contain a look-back provision to ensure that projected profits match the actual results. A comparative analysis of estimated market values both with and without establishment of the District and the use of tax increments has been performed as described above. If all development which is proposed to be assisted with tax increment were to occur in the District, the total increase in market value would be up to $14,713,000. The present value of tax increments from the District is estimated to be $ 3,220,954. It is the Council's finding that no development with a market value of greater than $ 11,492,046 would occur without tax increment assistance in this district within 25 years. This finding is based upon evidence from general past experience with the high cost of acquisition and public improvements in the general area ofthe District. (See Cashflow in Appendix D of the TIF Plan.) 3. Finding that the Tax Increment Financing Plan for Tax Increment Financing District No. 1-4 conforms to the general plan for the development or redevelopment of the municipaliry as a whole. The Planning Commission reviewed the TIF Plan and found that the TIF Plan conforms to the general development plan of the City. 4. Finding that the Tax Increment Financing Plan for Tax Increment Financing District No. 1-4 will afford maximum opportuniry, consistent with the sound needs of the Ciry as a whole, for the development or redevelopment of Redevelopment Project No.1 by private enterprise. APPENDIX G-2 The project to be assisted by the TIF District will result in increased employment in the City and the State of Minnesota, the redevelopment of substandard properties, increased tax base of the State and add a high quality development to the City. Through the implementation of the TIF Plan, the HRA and City will also increase the availability of safe and decent life-cycle housing in the City. 5. Finding that the expenditure of tax increment serves a primarily public purpose. The private benefit that would be enjoyed by the developer jf it is able to proceed with the proposed development is the provision of tax increment financing in an estimated principal amount of $2,900,000 (net present value). However, the Council fmds that this "private benefit" is necessary for the City and HRA to accept in order to achieve the many public benefits which implementation ofthe development will provide. Those public benefits substantially outweigh any "private benefit." It is unlikely that redevelopment of the District would occur without public assistance. At the time that the Council approved creation of Tax Increment Financing District No. 1-3, the Council made numerous findings of public benefit that would result from the developments proposed within that tax increment financing district. The Council hereby reaffirms those findings of public benefit as they relate to the property to be included in the District and to the proposed development of the District. Therefore, the Council continues to find that the public expenditures to be expended pursuant to the proposed District in implementing the contemplated development would be primarily for public benefit and that any private benefits wouJd be merely incidental. 6. Finding concerning modification of the Redevelopment Plan for Project NO.1. At the time that the Council approved creation of Tax Increment Financing District No. J-3, the Council made findings concerning the modification of the Redevelopment Plan for Redevelopment Project No.1, which fmdings are hereby reaffirmed with respect to the current modification of the Redevelopment Plan. APPENDIX 0-3 City Of Hopkins Market And Main TIFDistrict 1-4 But For Test ISOURCFS OF FUNDS Construction Loan - Commercial SalesProcecds Tax Increment FmanClng """" ""~ ITOTALSOuaCES OF FUNDS 5684,673 17,973,210 2,900,000 o o 521557883 IUSES OF FUNDS AequblUoa eo.DfSltt: ImproveDlelltJ Land &.Jmpmvements Rem~dllrl1on Other- west line relocation TotelAc uisitionCosts TotalPToJed "'''' 51,012,700 250,000 50000 $131700 CollltractlOll Construction Costs - Condos Construction Costs. Townhomes nnanllmprovcmcnl AnOWRDCe SlleSignage SAClWAC Contingency CustomerSatisfactiOllEscrow{warrantvworlo:) ITotaI ConstJ\lCllon Costs $10,031,024 2,730,121 81,915 35,000 81,000 643,903 60,000 513,662.963 .....-- Architectural Services lnteriorDeslgnCoordlllator.buyerselections Intenor Design. Common Area Architeetural1nspeclion ArchiteclufalRelmbursables Soil Studies SurveyslPlaltlng CIC.P1at ClVlIEngineerlLandscapeArchitect StrueturalEngineer Mecl\lU1ica1lEl~tricalEnglneer Special ConsuItanls ITotaIArchilectural/EIII!1l1eennll: $191,904 45,000 55,000 113,860 15,000 o 25,000 19,200 44.000 37,000 o 5000 $550:964 MarllzliDa Advertising CoIla1eral Materials Events & Promotions GraphlcDesignlPhotography Sales Center Consultants BuyerCommunicatlon PubhcRelatlons ""~ ITotalMarketinJl: 1135,000 <<>.000 25.000 30,000 100,000 30.000 24.000 18,000 120,000 $522,000 CarrJiol/Operatbla Builders Risk lnsurance Real EstllteTaxes duringconstrucbon 1st Year Operating Deliclt-Commerclal 1st Year Opor3nngDefiClt-Resldenbal OperlItingResesve Special ComaItaall Appraisal EnVlronmentalConsultanl$ Feasibility Study MarkebngStudy Leasing CoJlllIllSSlons on Commercial Space Construcbon Loan Origination Feo TIFReserve,LegalFees,etc Park DechcationFee a Fees _ Le /FinanCIal Consultant TotalFinancln Costs ntlelllldRetordiDa Title Insurance Mortgage Regislrat10n RecorcbngFees-ConstLoan ClosmgFees-ConstLoan ClosinglRocorchngFees-Uruts LenderRel~Fees-Uruts Disbursement Fees AbstraetFee NameSearcb AssessmenlSearch OthCl'ntleandRecordin~ ITotai Title and Recordm LqalfAec:01IDtUJa Legai-RealEstatef.6Ullcbng Legal-Condo/Other LeJllli-Easements ITotalLeJllliCoSlS Subtotal Hard CostsILand SubTotal of Soft Costs Soft Cost Contingency Rel:iwred Retum to EQwty Investor ITOTAL DEVEWPMENI' COSTS DeveloperProfil 500% 1500"A. I 15.20/. TotalProJ<<t Bo.". 34,636 36,686 25,000 31,500 o S15,000 30,000 3,500 10,000 54,610 S143,084 o o 15000 1208484 S18,658 34,340 SOO 1.000 6,000 12,000 2,800 500 500 500 1,500 S139,407 $40,000 40,000 15000 S95:0OO S14,975,663 3,276,173 163,809 300,000 SI8,715,644 S1,842,23' BUT FOR FOR TIF PLAN 02-21-2006