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CR 2012-074 PH for the Purposes of Accepting input on the Amendment of the 2012-2016 CI) as it Relates to the Refunding of the 2003 HRA Leased Revenue BondsJuly 10, 2012 Council Report 2012-074 City of Hopkins PUBLIC HEARING FOR THE PURPOSES OF ACCEPTING INPUT ON THE AMENDMENT OF THE 2012-2016 CAPITAL IMPROVEMENT PLAN AS IT RELATS TO THE REFUNDING OF THE 2003 $3,050,000 HRA LEASED REVENUE BONDS Proposed Action To open the public hearing, accept public input on the amendment of the 2012-2016 Capital Improvement Plan (CIP) as it relates to the refunding of the 2003 $3,050,000 in HRA Leased Revenue Bonds. Once public input has been taken the public hearing will be closed and if no significant objections are heard we will proceed with adopting a resolution adopting the Capital Improvement 2012-2016. Action at close of public hearing: I move to approve Resolution 2012-045 adopting a capital improvement plan and providing preliminary approval for the issuance of bonds. Overview Under the capital improvement program for financing acquisitions and betterments to public lands, buildings or other improvements such as a city hall, public safety or public works facilities Minnesota Statutes now give cities the authority to issue bonds without having to issue pure revenue bonds under a non -appropriation lease with option to purchase agreement and without regards to an election. The law authorizes the issuance of obligations for capital improvements if the bonds are issued under a 5 -year capital improvement plan. To qualify for this option several qualifications must be met, among which is to approve the capital improvement plan after a public hearing and the capital improvement being financed must have a useful life of at least 5 years. The City issued HRA Leased Revenue Bonds under the lease with option to buy program in 2002 and 2003. We previously refinanced the 2002 bonds and now have the opportunity to refinance the 2003 bonds with significant savings to the city and the taxpayers. We are proposing to refund $2,000,000 of the 2003 HRA Leased Revenue Bonds as a straight G.O. issue. Anticipated savings are estimated to exceed $140,000. In addition to the interest savings additional benefits will be tax savings, reduction of bond term by one year and a reduction in annual debt service payments. In order to do the refunding we needed approve the 2012-2016 CIP to include this project as a specific capital improvement project. Supportin<y Information Ehlers & Associates memo on the Overview of Capital Improvement Plan Bond program 2007-2011 CIP as it relates to the refunding of the 2003 $3,050,000 HRA Leased Revenue bonds Resolution 2012-045 Christine M. Harkess, CPA, CGFM Finance Director LJ Memo To: Christine Harkess — Finance Director From: Stacie Kvilvang Date: July 10, 2012 Subject: Refinancing of Public Projects Lease Revenue Bonds, Series 2003A Overview In 2003, the City issued $3,050,000 in lease revenue bonds to finance the improvements to the Police Station. The date on which these bonds can be called (refinanced or paid off) is February 1, 2014. However, the City has the ability to complete what is called an advance refunding on any bond issue, meaning you can refinance it prior to the call date, once in the life of the bond. We are recommending moving forward with an advance refunding on this bond issue due to the very favorable interest rates within the market. In addition, we are recommending refunding these bonds as general obligation bonds to further reduce interest costs, thus increase savings to the City. Primary Issues to Consider: 1. Why are we refunding these bonds as General Obligation bonds? 2. What is the process for the issuance of these bonds? 3. What is the timeline for the issuance of these bonds? Analysis of Issues: 1. Why are we refunding these bonds as General Obligation bonds? The reason we are recommending to refinance these bonds as general obligation bonds is to further increase the annual interest savings to the City. Lease revenue bonds have a higher interest rate associated with them because the repayment is based upon a pledge of revenues, which in this case is an annual appropriation in the General Fund budget by the City. Since the bonds are not backed by the City's general obligation pledge of its taxing authority, they are viewed to be more risky because the City could choose in any year not to levy for the payment. EHLERS LEADERS IN PUBLIC FINANCE www.ehlers-inc.com Minnesota phone 651-697-8500 3060 Centre Pointe Drive Offices also in Wisconsin and Illinois fax 651-697-8555 Roseville. MN 55113-1122 toll free 800-552-1171 Christine Harkess — Finance Director Refinancing of Public Facilities Lease Revenue Bonds, Series 2003A July 10, 2012 Page 2 Current interest rates on these bonds are 3.3% to 4.35%. If these bonds were refinanced as lease revenue bonds, there would not be adequate interest rate savings to justify refinancing them. Based upon refinancing the bonds as general obligation bonds, the interest rates are estimated to be significantly lower, thus providing annual savings to the City, beginning in 2013 (approximately $15,000/year for remaining term of the bonds). In addition, lease revenue bonds require a debt service reserve fund, which the City currently maintains on the existing bonds. This amount is approximately $238,955 and was funded by bond proceeds. Therefore these dollars will be utilized to "payoff' a portion of the bonds as required by statute, which also. allows the City to reduce the bond repayment term by one (1) year. 2. What is the process for the issuance of these bonds? In order to utilize this type of financing, the City has to prepare a 5 -Year Capital Improvement Plan (CIP) for the refinancing which is presented at a public hearing to solicit comment and feedback from the community. Upon conclusion of the public hearing, the Council must approve the CIP via a 3/5th vote. Although a referendum is not required, a reverse referendum is allowable. If a petition bearing the signatures of at least 5 percent of the votes cast in the last general election requesting a vote on the issuance of the bonds is received by the municipal clerk within 30 days after the public hearing, a referendum vote on the issuance of the bonds shall be called (if a vote is taken and the referendum passes, the taxes would be levied on market value rather than tax capacity). It should be noted that since the reason for issuing these bonds is for interest (cost) savings to the community and tax payers, a reverse referendum petition is unlikely. 4. What is the timeline/process for the issuance of the bonds? Following is the proposed schedule for the issuance of the bonds: July 10, 2012: City Council holds public hearing at 7:30 p.m. on CIP Bonds and on Capital Improvement Plan and ado resolution approving Capital Improvement Plan by at least 3/5 of the Council members July 17, 2012: City Council adopts resolution approving moving forward with the sale of the Bonds August 10, 2012: Reverse referendum period ends August 21, 2012: City Council accepts offer for Bonds and adopts resolution approving sale of Bonds. Please contact me at 651-697-8506 with any questions. 2012 through 2016 Five -Year Capital Improvement Plan City of Hopkins, Minnesota July 10, 2012 EHLERS LEADERS IN PUBLIC FINANCE 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 I. INTRODUCTION................................................................................................. 2 II. PURPOSE..............................................................................................................2 III. THE CAPITAL IMPROVEMENT PLANNING PROCESS ................................ 3 IV. PROJECT SUMMARY......................................................................................... 4 V. FINANCING THE CAPITAL IMPROVEMENT PLAN ..................................... 6 PROPOSED CIP BOND ISSUE ........ PRE -SALE SCHEDULE .................... ...................................... APPENDIX A ...................................... APPENDIX B City of Hopkins 2012-2016 Capital Improvement Plan Page 1 City of Hopkins Five -Year Capital Improvement Plan 2012 through 2016 I. INTRODUCTION In 2003, the Minnesota State Legislature adopted a statute (Section 475.521, referred to herein as the "CIP Act") that allows cities to issue municipal bonds under a capital improvement plan without the usual referendum requirement (except for the so-called "reverse referendum" described below). The CIP Act applies to capital improvements consisting of city halls, public works, and public safety facilities. The 2005 Legislature added towns to the meaning of a municipality and town halls and libraries to the meaning of a capital improvement under the CIP Act. Throughout this plan, the term "capital improvement" refers only to those improvements identified in the CIP Act, as summarized above. Capital expenditures for other public improvements in the City will be financed through other means, and are not governed by this plan. II. PURPOSE A capital improvement is a major expenditure of municipal funds for the acquisition or betterment to public lands, buildings, or other improvements used as a city hall, town hall, library, public safety, or public works facility, which has a useful life of 5 years or more. For the purposes of the CIP Act, capital improvements do not include light rail transit or related activities, parks, roadibridges, administrative buildings other than city or town hall, or land for those facilities. A Capital Improvement Plan ("CIP") is a document designed to anticipate capital improvement expenditures and schedule them over a five-year period so that they may be purchased in the most efficient and cost effective method possible. A CIP allows the matching of expenditures with anticipated income. As potential expenditures are reviewed, the municipality considers the benefits, costs, alternatives and impact on operating expenditures. The City of Hopkins, Minnesota (the "City") believes the capital improvement process is an important element of responsible fiscal management. Major capital expenditures can be anticipated and coordinated so as to minimize potentially adverse financial impacts caused by the timing and magnitude of capital outlays. This coordination of City of Hopkins 2012-2016 Capital Improvement Plan Page 2 capital expenditures is important to the City in achieving its goals of adequate physical assets and sound fiscal management. In these financially difficult times good planning is essential for the wise use of limited financial resources. The Capital Improvement Plan is designed to be updated on an annual basis. In this manner, it becomes an ongoing fiscal planning tool that continually anticipated future capital expenditures and funding sources. III. THE CAPITAL IMPROVEMENT PLANNING PROCESS The process begins with analysis of the City's five-year capital improvement needs and funding sources. The City may solicit input from citizens and other governmental units at an early stage, if desired. The City Council then directs staff or consultants to prepare a plan that sets forth the estimated schedule, timing and details of specific capital improvements by year, together with the estimated cost, the need for the improvement, and the sources of revenue for the improvement. The City Council then holds a public hearing on the CIP, with notice published not more than 30 days and not less than seven days for the hearing (except as described below). The Council may either approve the CIP immediately after the hearing, or based on input may make revisions and approve the CIP at a later meeting. If the CIP calls for general obligation bonds to finance certain improvements, the City Council must follow an additional set of procedures. The Council must hold a public hearing regarding issuance of the bonds. Notice of such hearing must be published in the official newspaper of the municipality at least 14, but not more than 28 days prior to the date of the public hearing. In addition, the notice may be posted on the City's official web site. (The public hearings on the CIP and the bonds may be combined into a single hearing, in which case the notice requirements for bonds must be followed.) The Council must approve the sale of CIP bonds by a 3/5ths vote of its membership. However, the bonds are subject to a so-called "reverse referendum:" if a petition signed by voters equal to at least five percent of the votes cast in the City in last general election is filed with the City Clerk within 30 days after the public hearing regarding the bonds, the bonds may not be issued unless approved by the voters (by a majority of those voting on the question). Further, the maximum debt service in any year on all outstanding CIP Bonds is .16% of the taxable market value of property in the City, using the market value for the taxes -payable year in which the bonds are issued. After the CIP has been approved and bonds have been authorized, the City works with its financial advisor to prepare a bond sale and repayment schedule. Assuming no petition for a referendum is filed, the bonds are sold, and when proceeds from the sale of the bonds (and any other identified revenue sources) become available, the expenditures for specified capital improvements can be made. City of Hopkins 2012-2016 Capital Improvement Plan Page 3 In subsequent years, the process is repeated as expenditures are completed and as new needs arise. Capital improvement planning looks five or more years into the future from the date of the CIP. IV. PROJECT SUMMARY The only capital improvement contemplated in the five-year period of this plan (2012 through 2016) is acquisition of the City's existing Police Station (the "Building"), through issuance of refunding bonds (referred to as the "CIP Bonds"). The Hopkins Housing and Redevelopment Authority ("HRA") issued its $3,050,000 Public Project Lease Revenue Bonds, Series 2003A (the "Series 2003A Bonds") to finance improvements to the City's Police Station. The City leases the Building from the HRA, paying lease payments equal to debt service on the Series 2003A Bonds. The City has now determined to exercise its purchase option under the lease agreement with the HRA in order to acquire fee title to the Building and refund the Series 2003A Bonds. The City proposes to finance the acquisition through issuance of CIP Bonds under the CIP Act and this CIP. The proposed CIP Bonds would be issued in 2012, in a principal amount not to exceed $2,000,000. The expenditures to be undertaken with this CIP are limited to those listed below. All other foreseeable capital expenditures within the municipal government will come through other means. The following expenditures have been submitted for inclusion in this CIP: The CIP Act requires the City Council to consider eight factors in preparing the CIP: 1. Condition of the City's existing infrastructure, including projected need for repair or replacement 2. Likely demand for the improvement 3. Estimated cost of the improvement 4. Available public resources 5. Level of overlapping debt in the City 6. Relative benefits and costs of alternative uses of funds 7. Operating costs of the proposed improvements 8. Alternatives for providing services most efficiently through shared facilities with other cities or local governments The City has considered the eight points as they relate to the Refunding of the HRA's $3,050,000 Public Project Lease Revenue Bonds, Series 2003A through the issuance of CIP Bonds. The findings are as follows: City of Hopkins 2012-2016 Capital Improvement Plan Page 4 Conditions of City Infrastructure and Need for the Project The Building currently exists, but the City has determined that it is financially prudent to acquire that facility from the HRA. Other than such acquisition, the City does not anticipate further repair or replacement of the Building in the 2012 through 2016 period. Demand for Project As noted above, the Building currently exists. Acquisition of the existing leased facility is prudent in order reduce City borrowing costs. Estimated Cost of the Project By issuing CIP Bonds that will refund the Series 2003A Bonds, the City expects to enjoy a net present value savings of approximately $141,831, as well as eliminate the need for a reserve fund. Availability of Public Resource The CIP Bonds for acquisition of the Building would be paid with ad valorem taxes, as are the lease payments that currently secure the Series 2003A Bonds. However, the CIP Bonds will be additionally secured by the City's full faith and credit, which is expected to produce lower interest rates on the CIP Bonds compared to the Series 2003A Bonds. Level of Overlapping Debt Taxing District 2010/11 Net Taxable Tax Capacity % in City Total GO Debt Proportionate City's Share Hennepin County $ 1,399,287,469 1 1.2590%1 $ 732,745,000 $ 9,224,928 ISD No. 270 Hopkins $ 94,144,245 18.7121%1 $ 144,345,000 $ 27,010,028 ISD No. 283 St. Louis Park $ 52,031,962 0.3386% $ 46,045,000 $ 155,894 Metropolitan Council $ 3,088,477,312 0.5704% $ 233,105,000 $ 1,272,571 Three Rivers Park District $ 1,025,993,612 1.7170%1$ 71,045,000 $ 1,219,849 City's Share Total of Overlapping Debt $ 38,883,270 Issuance of the CIP Bonds is not expected to affect the City's overall debt in any significant way, other than through lowering debt service costs. Relative Costs and Benefits of Alternative Uses of the Funds Refunding of the Series 2003A Bonds is expected to produce cost savings, which may free up revenues for alternative uses. Operating Costs of the Proposed Improvements The proposed refunding of the Series 2003A Bonds would reduce operating costs of the Building, to the extent current lease payments are converted to lower CIP Bond debt service payments. In other respects, no changes to operating costs are expected under this CIP. City of Hopkins 2012-2016 Capital Improvement Plan Page 5 Options for Shared Facilities with Other Cities or Local Government The City of Hopkins currently owns its own facility and the property was remodeled in 2003 to update and make the facility more efficient. There is no need or opportunities to share facilities with other cities. V. FINANCING THE CAPITAL IMPROVEMENT PLAN The total principal amount of requested expenditures under this Capital Improvement Plan is up to $2,000,000. This amount represents the maximum principal amount of CIP Bonds that may be issued to refund the Series 2003A Bonds. Principal and interest on the CIP Bonds will be paid through a tax levy over the term of the CIP Bonds, further described in Appendix A. In the financing of the Capital Improvement Plan, two significant statutory limitations apply. Under Chapter 475, with few exceptions, municipalities cannot incur debt in excess of 3% of the assessor's taxable market value for the municipality. In the City, the taxable market value is $1,471,076,286. Therefore, the total amount of outstanding debt cannot exceed $44,132,289. These values are for 2011/12 tax year. As of June 30, 2012, the City has $9,809,083 subject to the legal debt limit (this amount includes the 2003A Bonds that are being refunded). As such, issuance of the CIP Bonds will be within the overall statutory debt limit for the City. 2. A separate limitation under the CIP Act is that, without referendum, the total amount of principal and interest in any one year on all CIP Bonds issued by the City debt cannot exceed 0.16% of the total taxable market value in the municipality. In the City, that maximum annual debt service amount is $2,353,722 for the 2011/12 tax year ($1,471,076,286 x .0016). The annual principal and interest payments on the CIP Bonds proposed to be issued under this CIP will average approximately $220,000. As such, debt service on the CIP Bonds will be well within the annual limits under the CIP Act. Details regarding the proposed terms of the CIP Bonds under this CIP are shown in Appendix A. A schedule of events for approval of the CIP and issuance of the CIP Bonds is shown in Appendix B. Continuation of the Capital Improvement Plan This Capital Improvement Plan should be reviewed annually by the City Council using the process outlined in this Plan. It should review proposed expenditures, make priority decisions, and seek funding for those expenditures it deems necessary for the City. If deemed appropriate, the Council should prepare an update to this Plan. City of Hopkins 2012-2016 Capital Improvement Plan Page 6 APPENDIX A PROPOSED CIP BOND ISSUE City of Hopkins, MN $1,985,000 G.O. CIP Bonds, Dated September 15, 2012 Proposed Net Cash Refunding of HRA Public Project Lease Rev Bonds, Series 2003A Assuming "AA" Rated, B.Q. Market Rates +15 Basis Points Sources 8t Uses Dated 09/15/2012 1 Delivered 09/15/2012 Sources Of Funds Par Amount of Bonds $1,985,000.00 Transfers from Prior Issue DSR Funds 238,955.00 Total Sources $2,223,955.00 Uses Of Funds - Total Underwriter's Discount (1,250%) 24,812.50 Costs oflssuance 36,000.00 Deposit to Net Cash Fscrow Fund 2,160,353.05 Rounding Amount 2,789.45 Total Uses $2,223,955.00 Debt Service Schedule Date Principal Coupon Interest Total P+I Fiscal Total 09/15/2012 - - - - - 02/01/2013 150,000.00 0.600% 10,450.28 160,450.28 160,450.28 08/01/2013 - - 13,381.25 13,381.25 - 02/01/2014 175,000.00 0.650% 13,381.25 188,381.25 201,762.50 08/01/2014 - - 12,812.50 12,812.50 - 02/01/2015 170,000.00 0.750% 12,812.50 182,812.50 195,625.00 08/01/2015 - - 12,175.00 12,175.00 - 02/01/2016 180,000.00 0.850% 12,175.00 192,175.00 204,350.00 08/01/2016 - - 11,410.00 11,410.00 - 02/01/2017 180,000.00 1.050% 11,410.00 191,410.00 202,820.00 08/01/2017 10,465.00 10,465.00 - 02/01/2018 180,000.00 1.300% 10,465.00 190,465.00 200,930.00 08/01/2018 - - 9,295.00 9,295.00 - 02/01/2019 180,000.00 1.550% 9,295.00 189,295.00 198,590.00 08/01/2019 - - 7,900.00 7,900.00 - 02/01/2020 190,000.00 1.800% 7,900.00 197,900.00 205,800.00 08/01/2020 - - 6,190.00 6,190.00 - 02/01/2021 190,000.00 2.000% 6,190.00 196,190.00 202,380.00 08/01/2021 - - 4,290.00 4,290.00 - 02/01/2022 195,000.00 2.150% 4,290.00 199,290.00 203,580.00 08/01/2022 - 2,193.75 2,193.75 - 02/01/2023 195,000.00 2.250% 2,193.75 197,193.75 199,387.50 Total $1,985,000.00 - $190,675.28 $2,175,675.28 - City of Hopkins 2012-2016 Capital Improvement Plan Page 7 APPENDIX B Pre -Sale Schedule dated July 10, 2012 5 -Year City Capital Improvement Plan Bond Issuance City of Hopkins, Minnesota The City Council must take the following actions before Bonds can be issued: • City Council directs completion of the 5 -Year Capital Improvement Plan. • City Council conducts a Public Hearing on issuance of Bonds and Capital Improvement Plan. • City Council approves CIP Bonds and Capital Improvement Plan by at least a 3/5ths vote of the governing body membership (not required for 2012A GO Improvement Bonds or equipment certificates).. The table below lists the steps in the issuing process: 6/19/2012 City Council adopts Resolution calling for Public Hearing on the Capital Improvement Plan and the issuance of Capital Improvement Plan Bonds to refund the 2003 Public Facilities Lease Revenue Bonds. 6/14/2012 Close date to get Notice of Public Hearing on issuance of Bonds and on Capital Improvement Plan to official newspaper for publication. 6/21/2012 Publish Notice of Public Hearing on issuance of CIP Bonds and on Capital Improvement Plan (publication no more than 28 days and no less than 14 days prior to hearing date). Additionally, notice may be posted on the City's official web site, if any (Ehlers and K & G to coordinate). 7/10/2012 City Council holds Public Hearing at 7:30 p.m. on CIP Bonds and on Capital Improvement Plan and adopts Resolution giving preliminary approval for their issuance and approving Capital Improvement Plan by at least a 3/5ths vote of the governing body membership. 7/17/2012 City Council provides for sale of Bonds (2012A GO Bonds to finance the 2011 and 2012 road reconstruction improvements and Equipment Certificates and 2012B CIP Bonds to refinance 2003 Public Facilities Lease Revenue Bonds). 8/10/12 Reverse referendum period ends to issue CIP Bonds (within 30 days of the public hearing). 8/21/12 City Council accepts offer for Bonds and adopts Resolution -Approving sale of Bonds. 9/11/12 Receipt of funds on or about this date. Assessor's Taxable Market Value Multiply by 3% Statutory Debt Limit Less: Debt Paid Solely from Taxes Unused Debt Limit 1,471,076,286 Assessor's Taxable Market Value 0.03 Multiply by .16% 44,132,289 Statutory Levy Limit (9,809,083) Less: Annual Levy under CIP 34,323,206 Unused Levy Limit 1,471,076,286 0.0016 2,353,722 2,133,722 City of Hopkins 2012-2016 Capital Improvement Plan Page 8 CITY OF HOPKINS, MINNESOTA RESOLUTION NO. 2012-045 ADOPTING A CAPITAL IMPROVEMENT PLAN AND PROVIDING PRELIMINARY APPROVAL FOR THE ISSUANCE OF BONDS THEREUNDER WHEREAS, pursuant to Minnesota Statutes, Section 475.521, as amended (the "Act"), cities are authorized to adopt a capital improvement plan and carry out programs for the financing of capital improvements; and WHEREAS, the City of Hopkins, Minnesota (the "City"), has caused to be prepared the "2012 through 2016 Five Year -Capital Improvement Plan" (the "Capital Improvement Plan"); and WHEREAS, on the date hereof, the City Council of the City (the "Council") has conducted a duly noticed public hearing regarding adoption of the Capital Improvement Plan pursuant to the requirements of the Act and the issuance of general obligation bonds thereunder in a maximum principal amount of $2,000,000; and WHEREAS, in considering the Capital Improvement Plan, the Council has considered for each project and for the overall Capital Improvement Plan: 1. the condition of the City's existing infrastructure, including the projected need for repair and replacement; 2. the likely demand for the improvement; 3. the estimated cost of the improvement; 4. the available public resources; 5. the level of overlapping debt in the City; 6. the relative benefits and costs of alternative uses of the funds; 7. operating costs of the proposed improvements; and 8. alternatives for providing services more efficiently through shared facilities with other local government units. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF HOPKINS, MINNESOTA: 1. The Capital Improvement Plan is hereby approved. 2. City staff are hereby authorized to do all other things and take all other actions as may be necessary or appropriate to carry out the Capital Improvement Plan in accordance with any applicable laws and regulations. 3. The City gives preliminary approval to the issuance of the bonds in the maximum principal amount of $2,000,000, provided that if a petition requesting a vote on issuance of the bonds, signed by voters equal to five percent of the votes cast in the last general election, is filed with City Clerk by August 9, 2012, the City may issue the bonds only after obtaining approval of a majority of voters voting on the question at an election. Adopted this 10th day of July, 2012. Mayor Attest: City Clerk 407045v1 JAE HPI 10-83