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HomeMy WebLinkAbout1999 01-28 PCP • PLANNING COMMISSION AGENDA CITY OF BROOKLYN CENTER JANUARY 28, 1999 STUDY SESSION 1. Call to Order: 7:30 p.m. 2. Roll Call 1998 Planning Commission 3. Approval of Minutes - December 3, 1998 December 17, 1998 (Joint Session with City Council) 4. Adjourn 1998 Planning Commission 5. Administer Oath of Office: Tim Willson, Graydon Boeck, Sean Rahn, Dianne Reem 6. Call to Order: 1999 Planning Commission 7. Roll Call 1999 Planning Commission 8. Election of 1999 Chair 9. Election of 1999 Chair Pro Tem 10. Chairperson's Explanation The Planning Commission is an advisory body. One of the Commission's functions is to hold public hearings. In the matters concerned in these hearings, the Commission makes recommendations to the City Council. The City Council makes all final decisions in these matters. 11. Tax Increment Financing Plan for Tax Increment Financing District No. 1 a. Resolution Regarding Confirmation that the Tax Increment Financing Plan for Tax Increment Financing (Soils Condition) District No. 1 Conforms to the Development Plan of the City. 12. Other Business 13. Adjournment i MEMORANDUM S TO: Planning Commission FROM: Ronald A. Warren, Planning Commission Secretary / DATE: January 25, 1999 SUBJECT: Tax Increment Financing Plan for Tax Increment Financing District No. 1 On Monday evening, January 14, 1999, the City Council adopted a resolution establishing February 8, 1999, as a date for a public hearing on the creation of a Tax Increment Financing district and the adoption of a Tax Increment Financing plan for that district. The district would be TIF District No. 1, which would be a soils tax increment district. A soils district is one in which TIF monies are primarily used to acquire property and to pay for the cost of remedial action necessary for the correction of contaminated property. The property under consideration includes the Joslyn pole yard property which is listed as a federal "super fund site" and also three adjoining'sites including the former Davies Water Company site, the Dale Tile site and an off-site accessory parking lot for the Highway 100 France Avenue North Racquet and Swim Club. A group known as Real Estate Recycling proposes to redevelop this site in three phases with between 400,000 and 500,000 sq. ft. of office/warehouse/light industrial uses. The Planning Commission's responsibility is to comment on the Tax Increment Financing plan's consistency with the City's general plan for development and redevelopment of the city. Attached for the Commission's review is an area map showing the location of the properties proposed to be included in the TIF district. Also attached is a copy of figure 2-3,the Land Use Plan, from the Brooklyn Center Comprehensive Plan 2020 which has been submitted to the Metropolitan Council for review. Page 2-30 (attached) relating to the Joslyn site and vicinity in the southwest neighborhood comments on this site's being suitable for continued industrial use. Other attachments include a January 7, 1999, memo from Brad Hoffman, Community Development Director, which was prepared for the City Council relating to the proposed TIF district. Also, the TIF plan prepared by Springstead Incorporated, the City's TIF consultant is enclosed for the Commission's review. 1-28-99 Page 1 Mr. Tom Bublitz, Community Development Specialist, will be present at Thursday's Planning Commission meeting as will Mr. Paul Hyde of Real Estate Recycling to answer any questions and to discuss the proposed Tax Increment Finance district. It appears that the proposed TIF district and TIF plan are consistent with the City's Comprehensive Plan and the general goals for development and redevelopment of the city. Therefore, a draft Resolution Regarding Confirmation that the Tax Increment Financing Plan for Tax Increment Financing (Soils Condition) District No. 1 Conforms to the Development Plan of the City is offered for the Planning Commission's consideration. Said resolution, if approved, would be forwarded to the City Council for the public hearing on February 8, 1999 1-28-99 Page 2 .� � � . . � .�( � � �/ � 3\ � � � & . . � \�� � � � � �� � � � � � � �. _ T 1A Rol. I z4Z �. . fRANCE t 1 XXX r '% ''�:;%' , � BURDUEST LA. ,l�'�•,,�j��� .a r I .'%:; %%�� !%: � 56TH. AVE. N. '•,,?AQ47)Pt;N :! ,� 'lf r� }: N% •:! ':;i::'•%:% ...�. ,. ECK6ERC OR. *y%; 5. 02 •, ;;;.;,;, :� \` ssn+ AVE. :sm. AVE. U ' ,�;•; :.;;:; :; 54TH. EM LU L A �g�y p 53+ N. I ITT I s? r' T.I.F. District No. 1 I --> R5 ' (Soils) N. PJ is, AVE � � � t j''' `�' I ``I , �il�?►,� /� SIB ,( x 1, iH AV 49TH AVE ti1IDDLE M TWIN ' LAKE IucEBREEZE A N• Wr ,'` .L. AVE. 4. i. : X. 1 ;•, x, /'• —__ RYAN' LAKE Ix i 4. 46TH AVE. 46"" AVE -1 ' I� L L a6 AVE. CITY 0 � 'OB,BI D (�� f --- ; r , r-i r.., r-? 1 r : L F. n ace .RBa — P x ®_ Ix DR _'�� Zon.'B' •.�..e±=�_ 1 l ..,:, ' Zone F= - Refer also to the poliidos _ C�c c_°==_o• -.': / "0 and plans of the 9 IMC Boulevard StreeKcope Amenities Study(1994). =_ E° , Open Space er _ w - ' a ��=_�F•- — — — — =� �1 3:::.• OEM DR M I A .a•�w:•:o I -. ,�r� .. 7 °0.V 7:GP ?i•: YCO S•1A ,•. 1 ,,, r A LEGEND: LAND USE ABBREVIATIONS: 4.� Singieromily Rssidential Q Two family Residential SF - Single family - TF - Two family Q Medium-Censiy Residential moR - medwmoensiy Residential Q High-0eroiy Residential HDR - High0ensity Residential I i RB - Retail Business Reail Business O - Offiee•Setviee Business Q Office/Service Business I - Industrial Q Parks and Open Space P - Parks and Open Space Q Industrial MA( - ANxed Use - Primary Redevelopment Area Q Public and Semi•Public �_-_I- Secondary Redevelopment Area Undeveloped Aa or Iswe Area O lowed rJ rRerter to Text) Q Lake/Creek i,j- Critical Area Boundary 6 - Text Reierence B o k l m e Figure 2-3 com r -- sive P a s RIM Land Use Plan LAND USE. REDEVELOPMENT AND COMMUNfTY IMAGE PLAN 6. 53RD AVENUE CORRIDOR Brooklyn Center initiated in 1996 a project to create a green buffer and pedestrian path along 53rd Avenue from I-94 to Bryant Avenue. One north-south local street would be shortened and looped, creating a new road parallel to 53rd, bordered with new housing parcels and green space. The project will also improve pedestrian access to the riverfront parkland. If this project is judged a success, the City will discuss with other residents the possibility of extending it further west, perhaps to Humboldt Avenue,which is also proposed for improvement in both Brooklyn Center and Minneapolis. There may be an opportunity to collaborate with the City of Minneapolis to implement fiuther improvements. 7. SOUTHWEST NEIGHBORHOOD A. JOSLYN SITE AND VICINITY: The level of cleanup this site has undergone and the amount of monitoring it will require make it suitable for continued industrial rather than residential use. Furthermore, its proximity to the rail line and other industrial uses seem to point toward continued industrial use. However, the lakefront portion of the site, consisting mainly of wetlands and floodplain, should remain as undeveloped open space. The City should continue to assist in the removal of the small multiple-family buildings between Lake Breeze Avenue and the Joslyn site, and their replacement with new duplexes or possibly single-family units. B. 47TH AVENUE: The row of apartments on the south side,although sandwiched between industrial uses on the north and a channel of Ryan Lake on the south, are in sound condition. In spite of their proximity to industry, they seem to be viable sources of affordable housing, and, as such, should remain in place for the time frame of this plan. 8. RIVERFRONT AMENITY AREAS The City's Mississippi riverfront offers opportunities for upgrading surrounding neighborhoods and increasing housing values. When waterfront properties extend to the shoreline, as they do today, the amenity value of the waterfront is reflected only in the values of those properties, while residents just inland have no access to the waterfront, and share none of the increased value it brings. Redeveloping these areas with common amenities spreads their value over the entire neighborhood. For example, redevelopment of residential areas along the riverfront on the west side of Lyndale Avenue with higher-value detached or attached housing could help to diversify the City's housing stock while capitalizing on views of the river and parkland on the east JUNE 1998 2-30 BRW. INc. 0243.11 s • MEMORANDUM TO: Michael J. McCauley, City Manager FROM: Brad Hoffman, Community Development Director DATE: January 7, 1999 SUBJECT: Resolution Calling for Public Hearing on the Creation of Tax Increment Financing, (Soils Condition) District and the Adoption of a Tax Increment Financing Plan Therefor Monday evening the City Council will have before them a resolution calling for a public hearing on the creation of a soils tax increment district. If approved, the hearing would be held during the Council meeting on the 8th of February. Notice of the hearing and copies of the plan as required will be sent to the Robbinsdale School District and Hennepin County. The plan would also be reviewed by the Planning Commission for their comment relative to the plans consistency with the City's Comprehensive Plan. The Tax Increment District if approved would encompass four(4)current parcels including the Joslyn Pole Yard site. (See attached map). The four (4) parcels have a combined market value of $2,005,600 with a net tax capacity of$68,621. The district as a soils district would have a statutory potential life of up to twenty(20) years. In a soils district,TIF monies are primarily used to acquire property, and pay for the cost of removal or remedial action of the contamination that qualifies the property as a soils district. The Joslyn Pole Yard is listed as a federal"superfund site"because of the creosote contamination of the soil and ground water. An estimated total of$8,600,000 in necessary qualified site preparation costs have been identified that exceed the otherwise fair market value of the land. Of the $8.6 million $6.4 million is directly related to soil cleanup and the balance is the additional cost of building acquisition and removal. At the public hearing the Council will concurrently consider a development agreement with Real Estate Recycling. Real Estate Recycling is a small firm that specializes in the redevelopment of polluted sites. The firm is headed by Paul and Mac Hyde along, with Jeff Hall. They propose to develop the site in three (3) phases corresponding, to three (3) reconfigured parcels. The uses will be office/warehouse/light industrial uses consistent with the area's I-2 zoning. When fully developed the site would have between 400,000 and 500,000 square feet of new construction and would generate upwards of 600 full time jobs. The market value of the development dependent upon the mix will range from$18,000,000 to$25,000,000. To date there has been significant interest in the site by potential users. The City of Brooklyn Center has applied for grants to assist in this project from the Department of Trade and Economic Development and the Met Council. We have received notice from both DTED Michael J. McCauley =: January 7, 1998 Page 2 and the Met Council that this project has been funded for Phase I. The two grants total approximately$2.1 million dollars. The development agreement as it is currently being drafted would provide the following financial assistance to the developer. First, all costs of the development would be financed by the developer. TIF assistance would be"pay as you go"meaning the developer would receive the assistance if there is available TIF generated by the project. If the developer isn't successful in developing the site in a manner significant enough to generate TIF funding the maximum TIF funding potential would not be realized by the developer. Second, the City would agree to a maximum of ten (10) full years of TIF assistance per phase of the development. In other words, when the developer has completed the first building they would start the ten (10)year clock on that phase and the completion of the second building would start the next ten(10)year clock. However,all phases would have to start within five (5) years. When the ten (10) year clock on Phase I expires that parcel would'be removed from the TIF district reverting back to the tax roles. The intent is to limit the actual TIF payment to a maximum of ten(10)year of total development although the impact of staging,the district would give the district a potential lifetime of 15 years. Third, the total maximum TIF assistance from all development that could potentially be received is$4 million in today's dollars paid over the 10 year period at 8%. Fourth, to the extent that new grants are received from any source that would reduce the total qualified costs below 4 million dollars there would be a corresponding reduction in the potential $4 million of City assistance to the developer. As an example the identified extraordinary costs of this project is $8.6 million. The City has received about$2.1 million in grants reducing the number to$6.5 million. The developer will be required to apply for available grants for each phase of the development. An application for Phase II to the State and Met Council will go out this spring and Phase III probably this fall. If the City received an additional hypothetical$4 million in grants for Phase's II and III then the maximum TIF assistance from the City that could be received would be$2.5 million as opposed to$4 million. Fifth, a final cap on potential TIF assistance is created that would limit the City's level of assistance. The City will not provide assistance that would lower the developer's cost for useable land below S2.00 per foot. The developers cost for land should be $2,875,000. The $2.00 per foot is in the middle of the price range for comparably zoned property in the north metro area. If the cost of clean up is less than estimated the price per foot will control a potential windfall to the developer. As an example,we have estimated the cost of preparing the site at$8.6. If the actual cost was $7.6 million and the City received a total of S5 million in grants the TIF need of the developer would be$2.6 million not$4 million and a S 1.4 million windfall would be eliminated. I have calculated a number of"what if's" for this development project. If the market value of the total project is S 18,000,000 and that value is held constant the TIF generated is $494,576 annually. Over a 10 year period of full taxation the current value of the TIF assistance to the developer would be 53,072,000. The biggest impact on the cash flow is the fiscal disparities contribution of S 170,170 annually. If the fiscal disparities money were available to the TIF district,'that district would generate almost 54.2 million (present value) in eight(8)years. For the developer to realize the full S4 million Michael J. McCauley January 7, 1998 -' Pale 3 in assistance from the EDA the total value of the development has to be approximately$25 million in market value. If the developer wishes to receive the maximum benefit of the district, they can maximize the square footage of the construction to the 500,000 square foot area and/or seek developments that will result in greater market values for the project. These are general points around which a development agreement is being discussed. Monday evening, Council direction relative to approval concerns or other observations should be sought in order to bring a finalized agreement to them on the 8th of February. I will be at the meeting Monday evening to answer Council questions. s \ � H 8 LLI N '3AV MMJCl z r LLi LO Z a > 'N '3AV JNIM3 Q ~ co v FRANCE AVE. N. °n JJ /� NCE AV h'i-1 `e;rV Al Z f Qr Q W N Q Q L o r � \\ Od LO JL f LL Al r NP Pv Qa '3 V113Z`d O 3n 3IA3>1 tf1 d. W = ` ; f '3n 3>iVI NIML ... 1— L W All Member introduced the following resolution and moved its adoption: RESOLUTION NO. RESOLUTION CALLING FOR PUBLIC HEARING ON THE CREATION OF TAX INCREMENT FINANCING (SOILS CONDITION) DISTRICT AND THE ADOPTION OF A TAX INCREMENT FINANCING PLAN THEREFOR WHEREAS, the Economic Development Authority in and for the City of Brooklyn Center(the "Authority") has received a request from Real Estate Recycling to provide tax increment financing assistance for a project known as the France Avenue Industrial Park to be undertaken in the City of Brooklyn Center(the"City") in an area which includes the former Joslyn wood pole treating site, and the Authority has asked the City Council to hold a public hearing on the establishment of Tax Increment Financing (Soils Condition) District. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Brooklyn Center, Minnesota(the "City"), as follows: 1. Public Hearin;,. This Council shall meet at the time and place specified in the form of notice attached hereto as Exhibit A for the purpose of holding a public hearing on the proposed establishment of Tax Increment Financing (Soils Condition) District, and the proposed adoption of the Tax Increment Financing Plan therefor, all pursuant to and in accordance with the Minnesota Statutes, Section 469.174 through 469.179, both inclusive (collectively, the "Act"). 2. Notice of Hearin,: Filing of Program. The Clerk is hereby authorized to cause a notice of the hearing, in substantially the form attached hereto as Exhibit A, to be published as required by the Act and to place a copy of the proposed Tax Increment Financing Plan on file in the Clerk's office and to make copies available for inspection by the public. 3. Consultation with Other Taxing Jurisdictions. The actions of the staff in mailing a notice of the public hearing to Hennepin County and Independent School District No. 281 informing those taxing jurisdictions of the estimated fiscal and economic financing district are hereby ratified. Date Mayor ATTEST: City Clerk The motion for the adoption of the foregoing resolution was duly seconded by member and upon vote being taken thereon, the following voted in favor thereof: and the following voted against the same: whereupon said resolution was declared duly passed and adopted. r ,z, �; EXHIBIT A CITY OF BROOKLYN CENTER NOTICE OF PUBLIC HEARING REGARDING THE ESTABLISHMENT OF TAX INCREMENT FL 1ANCING (SOILS CONDITION) DISTRICT AND THE ADOPTION OF A TAX INCREMENT FINANCING PLAN THEREFOR NOTICE IS HEREBY GIVEN that the City Council of the City of Brooklyn Center, Minnesota (the "City") will meet on February 8, 1999, on or about 7 p.m., or as soon thereafter as the matter may be heard, at the City Hall in Brooklyn Center, Minnesota, for the purpose of conducting a public hearing on the proposal of the Economic Development Authority in and for the City of Brooklyn Center(the "Authority") to establish Tax Increment Financing (Soils Condition) District. The City Council will also consider the Tax Increment Financing Plan proposed to be adopted by the Authority for the Tax Increment Financing District. The Tax Increment Financing District is located within Housing Development and Redevelopment Project No. 1 (the "Project Area"). A map indicating the boundaries of the Project Area and the property proposed to be included in Tax Increment Financing (Soils Condition) District is set forth below. A draft copy of the proposed Tax Increment Financing Plan, along with all attachments and exhibits thereto, will be available for public inspection at the City Hall commencing on January 18, 1999. All persons interested may appear and be heard at the time and place set forth above. BY ORDER OF THE CITY COUNCIL OF THE CITY OF BROOKLYN CENTER /s/Sharon Knutson City Clerk City of Brooklyn Center, Minnesota Brooklyn Center EDA, Minnesota Tax Increment Financing Plan for Tax Increment Financing (Soils Condition) District No. 1 (France Avenue Business Park Project) Dated: January 6, 1999 Prepared by: SPRINGSTED INCORPORATED 85 E. Seventh Place, Suite 100 St. Paul, MN 55101-2887 (651) 223-3000 NO TABLE OF CONTENTS Section Page(s) A. Definitions.................................................................................................................. 1 B. Statutory Authorization.............................................................................................. 1 C. Statement of Need and.Public Purpose..................................................................... 1 D. Statement of Objectives ............................................................................................ 1 E. Designation of Tax Increment Financing District as a Soils Condition District............ 3 F. Duration of the TIF District and the Three Year Rule................................................. 3 G. Property to be Included in the TIF District.................................................................. 4 H. Property to be Acquired in the TIF District................................................................. 4 I. Specific Development Expected to Occur Within the TIF District............................... 4 J. Findings and Need for Tax Increment Financing ....................................................... 5 K. Estimated Public Costs.............................................................................................. 6 L. Estimated Sources of Revenue................................................................................. 6 M. Estimated Amount of Bonded Indebtedness.............................................................. 6 N. Original Net Tax Capacity.......................................................................................... 6 O. Original Tax Capacity Rate........................................ P. Projected Retained Captured Net Tax Capacity and Projected Tax Increment.......... 8 Q. Use of Tax Increment................................................................................................ 9 R. Excess Tax Increment............................................................................................... 10 S. Tax Increment Pooling and the Five Year Rule ......................................................... 10 T. Limitation on Administrative Expenses ...................................................................... 11 U. Limitation on Property Not Subject to Improvements - Four Year Rule...................... 11 V. Estimated Impact on Other Taxing Jurisdictions........................................................ 12 W. Local Government Aid Penalty................... .............. 13 ................................................. X. Prior Planned Improvements..................................................................................... 13 Y. Development Agreements......................................................................................... 13 Z. Assessment Agreements........................................................................................... 14 AA. Modifications of the Tax Increment Financing Plan.................................................... 14 AB. Administration of the Tax Increment Financing Plan.................................................. 14 AC. Financial Reporting and Disclosure Requirements.................................................... 17 Map of the Tax Increment Financing District.......................................................... EXHIBIT AssumptionsReport .............................................................................................. EXHIBIT 11 Projected Tax Increment Report............................................................................ EXHIBIT III Estimated Impact on Other Taxing Jurisdictions Report ........................................ EXHIBIT IV Market Value Analysis Report................................................................................ EXHIBIT V Brooklyn Center EDA, Minnesota Section A Definitions The terms defined in this section have the meanings given herein, unless the context in which they are used indicates a different meaning: "Authority" means the Brooklyn Center Economic Development Authority. "City„ means the City of Brooklyn Center, Minnesota; also referred to as a "Municipality". "City Council" means the City Council of the City; also referred to as the "Governing Body". "County" means Hennepin County, Minnesota. "EDA Act" means Minnesota Statutes, Section 469.090 to 469.108, inclusive, as amended. "HRA Act" means Minnesota Statutes, Section 469.001 to 469.047, inclusive, as amended. "Redevelopment Proiect" means Housing Development and Redevelopment Project No. 1 in the City, which is described in the corresponding Redevelopment Plan. "Redevelopment Plan" means the Redevelopment Plan for Housing Development and Redevelopment Project No. 1. "Proiect Area" means the geographic area of the Redevelopment Project. "School District" means Independent School District No. 281, Minnesota. "State" means the State of Minnesota. "TIF Act" means Minnesota Statutes Sections 469.174 through 469.1 g 791, both inclusive. "TIF District" means Tax Increment Financing (Soils Condition) District No. 1. 'TIF Plan" means the tax increment financing plan for the TIF District (this document). Section B Statutory Authorization See Subsection 1.3 of the Redevelopment Plan for the Redevelopment Project. Section C Statement of Need and Public Purpose See Subsection 1.2 of the Redevelopment Plan for the Redevelopment Project. Section D Statement of Objectives See Subsection 1.4 of the Redevelopment Plan for the Redevelopment Project. SPRINGSTED Page 1 s • • Brooklyn Center EDA, Minnesota Section E Designation of Tax Increment Financing District as a Soils Condition District C A soils condition district is a type of tax increment financing district in which one of the following conditions exist: (1) there exists the presence of hazardous substances, pollution or contaminants which require removal or remedial action for use, and such removal and remedial action is specified in a development action response plan; (2) the estimated cost of the proposed removal and remedial action exceeds the fair market value of the land before completion of the preparation. The requirement specified in (2) above may also be satisfied if each parcel of property in the district either meets the requirements of(2) above or has estimated removal and remedial costs which exceed $2 per square foot. Tax increments derived from a soils condition district may only be used to: (1) acquire parcels on which improvements described in (2) below will occur; (2) pay for the cost of removal or remedial action; and (3) pay for the administrative expenses of the authority allocable to the district, including the cost of preparation of the development action response plan. Section F Duration of the TIF District and the Three Year Rule Soils Condition districts may remain in existence 20 years from the date of receipt of the first tax increment. The Authority reserves the right to allow the TIF District to remain in existence the maximum duration allowed by law (projected to be through the year 2020), but anticipates that the TIF District will be decertified prior to that time (see Section P). All tax increments from taxes payable in the year the TIF District is decertified shall be paid to the Authority. In addition, no tax increments shall be paid to the Authority from the TIF District after three years from the date of certification unless within that time period: (1) bonds have been issued in aid of the Project Area (except revenue bonds issued pursuant to M.S. Sections 469.152 to 469.165); (2) the Authority has acquired property within the TIF District; or (3) the Authority has constructed public improvements within the TIF District. SPRINGSTED Page 2 _., a,,. ,yj; �;# :f;. ��, Brooklyn Center EDA, Minnesota Section G Property to be Included in the TIF District The TIF District is approximately a 4-panel, 45.92-acre area of land located within the Project Area. A map showing the location of the TIF District is shown in Exhibit 1. The boundaries and area encompassed by the TIF District are described below: Parcel ID Number Legal Description 10-118-21.31-0008 Lot 3, Block 1, Dale &Davies 1"Addition 10-118-21-31-0028 Lot 2, Block 1, Dale& Davies V Addition 10-118-21-31-0027 Lot 1, Block 1, Dale & Davies 314 Addition 10-118-21-23-0004 Unplatted 10-118-21, that part of govt Lot 2 lying swly. of rr r/w ex road The area encompassed by the TIF District shall also include all street or utility right-of-ways located upon or adjacent to the property described above. Section H Property to be Acquired in the TIF District The Authority may acquire and sell any or all of the property located within the TIF District; however, the Authority does not anticipate acquiring any such property at this time. Section I Specific Development Expected to Occur Within the TIF District The Redevelopment Project proposed for the site will consist of a Phase I and II development. Both Phases will be developed with office/warehouse/industrial uses. It is anticipated the site will consist of approximately 400,000 — 500,000 square feet of industrial/warehouse/office space. The facility in Phase I is expected to be fully constructed in 2000 and be 100% assessed and on the tax rolls as of January 2, 2001 for taxes payable in 2002. Phase II of the project will consist of development of the remaining developable area as an industrial park with office/warehouse and/or industrial uses. At the time this document was prepared there were no signed construction contracts with regards to the above described development. 2 SPRINGSTED Page 3 RY"�* �3w-,�: Brooklyn Center EDA, Minnesota Section J Findings and Need for Tax Increment Financing _. ;. In establishing the TIF District, the City makes the following findings: (1) The TIF District qualifies as a soils condition district; See Section E of this document for the reasons and facts supporting this finding. (2) 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, and the increased market value of the site that could reasonably be expected to occur without the use of tax increment 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 TIF Plan; The reasons and facts supporting this finding are that the developer has represented to the Authority that it would not undertake the proposed development without the assistance of tax increment financing. Private investment will not finance these development activities because of prohibitive costs. It is necessary to finance these development activities through the use of tax increment financing so that other development by private enterprise will occur within the Project.Area. A comparative analysis of estimated market values both with and without establishment of the TIF District and the use of tax increments has been performed as described above and is shown in Exhibit V. This analysis 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 TIF District and the use of tax increments. (3) The TIF Plan conforms to the general plan for development or redevelopment of the City as a whole; and The reasons and facts supporting this finding are that the TIF District is properly zoned, and the TIF Plan has been reviewed by the City Planning Commission and will generally compliment and serve to implement policies adopted in the City's comprehensive plan. (4) The TIF Plan will afford maximum opportunity, consistent with the sound needs of the City as a whole, for the development of the Project Area by private enterprise. The reasons and facts supporting this finding are that the development activities are necessary so that development and redevelopment by private enterprise can occur within the Project Area. (5) The City elects the method of tax increment computation set forth in Minnesota Statutes, Section 469.177, Subdivision 3b (see method b in Section P). r�u SPRINGSTED Page 4 4 k;�t _._ ,,„ Brooklyn Center EDA, Minnesota Section K Estimated Public Costs s= The estimated public costs of the TIF District are listed below. Such costs are eligible for reimbursement from tax increments of the TIF District. Soils/Environmental $2,794,800 Geotechnical 1,000,000 Acquisition 3,542,682 Demolition 140,000 Contingency 466,902 Groundwater Pumping and Clearance 2.000.000 Total $9,944,384 The Authority reserves the right to administratively adjust the amount of any of the items listed above or to incorporate additional eligible items, so long as the total estimated public cost is not increased. Section L Estimated Sources of Revenue The Authority anticipates providing financial assistance to the proposed development through the use of a pay-as-you-go technique. As tax increments are collected from the TIF District in future years, a portion of these taxes will be distributed to the developer/owner as reimbursement for public costs incurred (see Section K). The Authority reserves the right to finance any or all public costs of the TIF District using pay- as-you-go assistance, internal funding, general obligation or revenue debt, or any other financing mechanism authorized by law. The Authority also reserves the right to use other sources of revenue legally applicable to the Project Area to pay for such costs including, but not limited to, special assessments, utility revenues, federal or state funds, and investment income. Section M Estimated Amount of Bonded Indebtedness The Authority does not anticipate issuing tax increment bonds to finance the estimated public costs of the TIF District, but reserves the right to issue such bonds in an amount not to exceed $4,000,000. Section N Original Net Tax Capacity The County Auditor shall certify the original net tax capacity of the TIF District. This value will be equal to the total net tax capacity of all property in the TIF District as certified by the State Commissioner of Revenue. For districts certified between January 1 and June 30, inclusive, this value is based on the previous assessment year. For districts certified between July 1 and December 31, inclusive, this value is based on the current assessment year. The Estimated Market Value of all property within the TIF District as of January 2, 1998, for taxes payable in 1999, is $2,005,600. Upon establishment of the TIF District, and subsequent reclassification of property, it is estimated that the original net tax capacity of the TIF District will be approximately $68,621. SPRINGSTED Page 5 Brooklyn Center EDA, Minnesota Each year the County Auditor shall certify the amount that the original net tax capacity has increased or decreased as a result of: (1) changes in the tax-exempt status of property; (2) reductions or enlargements of the geographic area of the TIF District; (3) changes due to stipulation agreements or abatements; or (4) changes in property classification rates. Section O Original Tax Capacity Rate The County Auditor shall also certify the original tax capacity rate of the TIF District. This rate shall be the sum of all local tax rates that apply to property in the TIF District. This rate shall be for the same taxes payable year as the original net tax capacity. In future years, the amount of tax increment generated by the TIF District will be calculated using the lesser of (a) the sum of the current local tax rates at that time or (b) the original tax capacity rate of the TIF District. At the time this document was prepared, the sum of all local tax rates that apply to property in the TIF District, for taxes levied in 1998 and payable in 1999, was not yet available. When this total becomes available, the County Auditor shall certify this amount as the original tax capacity rate of the TIF District. For purposes of estimating the tax increment generated by the TIF District, the sum of the local tax rates for taxes levied in 1997 and payable in 1998, is 146.433% as shown below. 1997/1998 Taxing Jurisdiction Local Tax Rate City of Brooklyn Center 34.554% Hennepin County 38.386% Independent School District No. 281 65.350% Metro Special Taxing Districts 5.646% Other Special Taxing Districts 2.497% Total 146.433% Section P Projected Retained Captured Net Tax Capacity and Projected Tax Increment Each year the County Auditor shall determine the current net tax capacity of all property in the TIF District. To the extent that this total exceeds the original net tax capacity, the difference shall be known as the captured net tax capacity of the TIF District. For communities affected by the fiscal disparity provisions of Minnesota Statutes, Chapter 473F and Chapter 276A, the original net tax capacity of the TIF District shall be determined before the application of fiscal disparity. In subsequent years, the current net tax capacity shall either (a) be determined before the application of fiscal disparity or (b) exclude the product of any fiscal disparity increase in the TIF District (since the original net tax capacity was certified) times the appropriate fiscal disparity ratio. The method the Authority elects shall remain the same for SPRINGSTED Page 6 Brooklyn Center EDA, Minnesota the life of the TIF District, except that a single change may be made at any time from method (a) to method (b) above. The City has elected method b. The County Auditor shall certify to the Authority the amount of captured net tax capacity each year. The Authority may choose to retain any or all of this amount. It is the Authority's intention to retain 100% of the captured net tax capacity of the TIF District. Such amount shall be known as the retained captured net tax capacity of the TIF District. Exhibit II gives a listing of the various information and assumptions used in preparing a number of the exhibits contained in this TIF Plan, including Exhibit III which shows the projected tax increment generated over the anticipated life of the TIF District. Section Q Use of Tax Increment Each year the County Treasurer shall deduct 0.25% of the annual tax increment generated by the TIF District and pay such amount to the State's General Fund. Such amounts will be appropriated to the State Auditor for the cost of financial reporting and auditing of tax increment financing information throughout the state. Exhibit III shows the projected deduction for this purpose over the anticipated life of the TIF District. The Authority has determined that it will use 100% of the remaining tax.increment generated by the TIF District for any of the following purpose's: (1) pay for the estimated public costs of the TIF District (see Section K) and County administrative costs associated with the TIF District (see Section T); (2) pay principal and interest on tax increment bonds or other bonds issued to finance the estimated public costs of the TIF District; (3) accumulate a reserve securing the payment of tax increment bonds or other bonds issued to finance the estimated public costs of the TIF District; (4) pay all or a portion of the county road costs as may be required by the County Board under M.S. Section 469.175, Subdivision 1 a; or (5) return excess tax increments to the County Auditor for redistribution to the City, County and School District. Tax increments from property located in one county must be expended for the direct and primary benefit of a project located within that county, unless both county boards involved waive this requirement. Tax increments shall not be used to circumvent levy limitations applicable to the City. Tax increment shall not be used to finance 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 prohibition does not apply to the construction or renovation of a parking structure, a common area used as a public park, or a facility used for social, recreational, or conference purposes and not primarily for conducting the business of the community. If there exists any type of agreement or arrangement providing for the developer, or other beneficiary of assistance, to repay all or a portion of the assistance that was paid or financed 221 SPRINGSTED Page 7 Brooklyn Center EDA, Minnesota with tax increments, such payments shall be subject to all of the restrictions imposed on the use of tax increments. Assistance includes sale of property at less than the cost of acquisition or fair market value, grants, ground or other leases at less then fair market rent, interest rate subsidies, utility service connections, roads, or other similar assistance that would otherwise be paid for by the developer or beneficiary. Section R Excess Tax Increment In any year in which the tax increments from the TIF District exceed the amount necessary to pay the estimated public costs authorized by the TIF Plan, the Authority shall use the excess tax increments to: (1) prepay any outstanding tax increment bonds; (2) discharge the pledge of tax increments thereof; (3) pay amounts into an escrow account dedicated to the payment of the tax increment bonds; or (4) return excess tax increments to the County Auditor for redistribution to the City, County and School District. The County Auditor must report to the Commissioner of Education the amount of any excess tax increment redistributed to the School District within 30 days of such redistribution. Section S Tax Increment Pooling and the Five Year Rule At least 80% of the tax increments from the TIF District must be expended on activities within the district or to pay for bonds used to finance the estimated public costs of the TIF District (see Section E for additional restrictions). No more than 20% of the tax increments may be spent on costs outside of the TIF District but within the boundaries of the Project Area, except to pay debt service on credit enhanced bonds. All administrative expenses are considered to have been spent outside of the TIF District. Tax increments are considered to have been spent within the TIF District if such amounts are: (1) actually paid to a third party for activities performed within the TIF District within five years after certification of the district; (2) used to pay bonds that were issued and sold to a third party, the proceeds of which are reasonably expected on the date of issuance to be spent within the later of the five-year period or a reasonable temporary period or are deposited in a reasonably required reserve or replacement fund. (3) used to make payments or reimbursements to a third party under binding contracts for activities performed within the TIF District, which were entered into within five years after certification of the district; or (4) used to reimburse a party for payment of eligible costs (including interest) incurred within five years from certification of the district. Beginning with the sixth year following certification of the TIF District, at least 80% of the tax increments must be used to pay outstanding bonds or make contractual payments obligated within the first five years. When outstanding bonds have been defeased and sufficient money has been set aside to pay for such contractual obligations, the TIF District must be decertified. SPRINGSTED Page 8 � ; �r° _ � �.��_ w�.,, r,�> Brooklyn Center EDA, Minnesota The Authority does not anticipate that tax increments will be spent outside of the TIF District (except for allowable administrative expenses); however, the Authority does reserve the right to E` allow for tax increment pooling from the TIF District in the future. Section T Limitation on Administrative Expenses Administrative expenses are defined as all costs of the Authority other than: (1) amounts paid for the purchase of land; (2) amounts paid for materials and services, including architectural and engineering services directly connected with the proposed development within the TIF District; (3) relocation benefits paid to, or services provided for, persons or businesses residing or located within the TIF District; or (4) amounts used to pay interest on, fund a reserve for, or sell at a discount, tax increment bonds. Administrative expenses include amounts paid for services provided by bond counsel, fiscal consultants, planning or economic development consultants, and actual costs incurred by the County in administering the TIF District. Tax increments may be used to pay administrative expenses of the TIF District up to the lesser of (a) 10% of the total estimated public costs authorized by the TIF Plan or (b) 10% of the total tax increment expenditures for the project. Section U Limitation on Property Not Subject to Improvements - Four Year Rule If after four years from certification of the TIF District no demolition, rehabilitation, renovation, or qualified improvement of an adjacent street has commenced on a parcel located within the TIF District, then that parcel shall be excluded from the TIF District and the original net tax capacity shall be adjusted accordingly. Qualified improvements of a street are limited to construction or opening of a new street, relocation of a street, or substantial reconstruction or rebuilding of an existing street. The Authority must submit to the County Auditor, by February 1 of the fifth year, evidence that the required activity has taken place for each parcel in the TIF District. If a parcel is excluded from the TIF District and the Authority or owner of the parcel subsequently commences any of the above activities, the Authority shall certify to the County Auditor that such activity has commenced and the parcel shall once again be included in the TIF District. The County Auditor shall certify the net tax capacity of the parcel, as most recently certified by the Commissioner of Revenue, and add such amount to the original net tax capacity of the TIF District. Section V Estimated Impact on Other Taxing Jurisdictions Exhibit IV shows the estimated impact on other taxing jurisdictions if the maximum projected retained captured net tax capacity of the TIF District was hypothetically available to the other taxing jurisdictions. The Authority believes that there will be no adverse impact on other taxing jurisdictions during the life of the TIF District, since the proposed development would not have occurred without the establishment of the TIF District and the provision of public assistance. A positive impact on other taxing jurisdictions will occur when the TIF District is decertified and the development therein becomes part of the general tax base. E3 SPRINGSTED Page 9 �,; �t�r `�P. ;�,`k', .. �..:. ^.✓: �: Brooklyn Center EDA, Minnesota Section W Local Government Aid Penalty Tax increment financing districts established or expanded after April 30, 1990 may cause a reduction in the local government aid (LGA/HACA) received by the City from the State. For tax r increment financing plans g p approved on of after July 1, 1995, the City may elect at the time of such approval to make qualifying local contributions to the project, and thereby be exempt from any loss of local government aid. For soils condition districts these contributions must equal 5.0% of the annual increment generated by the district. If the City elects to make the local contribution but fails to do so in any year, a reduction in local government aid will occur. The loss of aid will equal the greater of 1) the required local contribution or 2) the loss of aid which would have been incurred had the local contribution election not been made. Local contributions must be made out of unrestricted money and may not be made, directly or indirectly, with tax increments or developer payments. The contributions must be used to pay project costs and cannot be used for general government purposes or for costs which would have been incurred absent the project. The Authority may request contributions from other local governmental entities that will benefit from the establishment of the district. The City elects to make the qualifying local contributions to the project. Section X Prior Planned Improvements The Authority shall accompany its request for certification to the County Auditor (or notice of district enlargement), with a listing of all properties within the TIF District for which building permits have been issued during the 18 months immediately preceding approval of the TIF Plan. The County Auditor shall increase the original net tax capacity of the TIF District by the net tax capacity of each improvement for which a building permit was issued. There have been no building permits issued in the last 18 months in conjunction with any of the properties within the TIF District. Section Y Development Agreements If within a project containing a soils condition district, more than 10% of the acreage of the property to be,acquired by the Authority is purchased with tax increment bonds proceeds (to which tax increment from the property is pledged), then prior to such acquisition, the Authority must enter into an agreement for the development of the property. Such agreement must provide recourse for the Authority should the development not be completed. The Authority anticipates entering into an agreement for development, but does not anticipate acquiring any property located within the TIF District. i': SPRINGSTED Page 10 �, ., ��... ,, ��, � ,�� ,. _� M �,�-�?� ��: Brooklyn Center EDA, Minnesota Section Z Assessment Agreements The Authority may, upon entering into a development agreement, also enter into an assessment agreement with the developer, which establishes a minimum market value of the land and improvements for each year during the life of the TIF District. The assessment agreement shall be presented to the County or City Assessor who shall review the plans and specifications for the improvements to be constructed, review the market value previously assigned to the land, and so long as the minimum market value contained in the assessment agreement appears to be an accurate estimate, shall certify the assessment agreement as reasonable. The assessment agreement shall be filed for record in the office of the County Recorder of each county where the property is located. Any modification or premature termination of this agreement must first be approved by the City, County and School District. The Authority does not anticipate entering into an assessment agreement. Section AA Modifications of the Tax Increment Financing Plan Any reduction or enlargement in the geographic area of the Project Area or the TIF District; increase in the amount of bonded indebtedness to be incurred; increase in the amount of capitalized interest; increase in that portion of the captured net tax capacity to be retained by the Authority; increase in the total estimated public costs; or designation of additional property to be acquired by the Authority shall be approved only after satisfying all the necessary requirements for approval of the original TIF Plan. This paragraph does not apply if: (1) the only modification is elimination of parcels from the TIF District; and (2) the current net tax capacity of the parcels eliminated equals or exceeds the net tax capacity of those parcels in the TIF District's original net tax capacity, or the Authority agrees that the TIF District's original net tax capacity will be reduced by no more than the current net tax capacity of the parcels eliminated. The Authority must notify the County Auditor of any modification that reduces or enlarges the geographic area of the TIF District. The geographic area of the TIF District may be reduced but not enlarged after five years following the date of certification. Section AB Administration of the Tax Increment Financing Plan Upon adoption of the TIF Plan, the Authority shall submit a copy of such plan to the Minnesota Department of Revenue. The Authority shall also request that the County Auditor certify the original net tax capacity and net tax capacity rate of the TIF District. To assist the County Auditor in this process, the Authority shall submit copies of the TIF Plan, the resolution establishing the TIF District and adopting the TIF Plan, and a listing of any prior planned improvements. The Authority shall also send the County Assessor any assessment agreement establishing the minimum market value of land and improvements in the TIF District, and shall request that the County Assessor review and certify this assessment agreement as reasonable. r': SPRINGSTED Page 11 Brooklyn Center EDA, Minnesota The County shall distribute to the Authority the amount of tax increment as it becomes available. The amount of tax increment in any year represents the applicable property taxes -tea generated by the retained captured net tax capacity of the TIF District. The amount of tax increment may change due to development anticipated by the TIF Plan, other development, inflation of property values, or changes in property classification rates or formulas. In administering and implementing the TIF Plan, the following actions should occur on an annual basis: (1) prior to July 1, the Authority shall notify the County Assessor of any new development that has occurred in the TIF District during the past year to insure that the new value will be recorded in a timely manner. (2) if the County Auditor receives the request for certification of a new TIF District, or for modification of an existing TIF District, before July 1, the request shall be recognized in determining local tax rates for the current and subsequent levy years. Requests received on or after July 1 shall be used to determine local tax rates in subsequent years. (3) each year the County Auditor shall certify the amount of the original net tax capacity of the TIF District. The amount certified shall reflect any changes that occur as a result of the following: (a) the value of property that changes from tax-exempt to taxable shall be added to the original net .tax capacity of the TIF District. The reverse shall also apply; (b) the original net tax capacity may be modified by any approved enlargement or reduction of the TIF District; As (c) if the TIF District is classified as an economic development district, then the original net tax capacity shall be increased by the amount of the annual adjustment factor; and (d) if laws governing the classification of real property cause changes to the percentage of estimated market value to be applied for property tax purposes, then the resulting increase or decrease in net tax capacity shall be applied proportionately to the original net tax capacity and the retained captured net tax capacity of the TIF District. The County Auditor shall notify the Authority of all changes made to the original net tax capacity of the TIF District. 242 SPRINGSTED Page 12 ',f . f k,- �,'•, .0 • Brooklyn Center EDA, Minnesota Section AC Financial Reporting and Disclosure Requirements The State Auditor shall enforce the provisions of the TIF Act, EDA Act, and HRA Act and shall have full responsibility for financial and compliance auditing of the Authority's use of tax increment financing. On or before August 1 of each year, the Authority must annually submit to the State Auditor, City Council, County Board and County Auditor, and the School District Board a report which shall: (1) provide full disclosure of the sources and uses of public funds in the TIF District; (2) permit comparison and reconciliation of the accounts and financial reports; (3) permit auditing of the funds expended on behalf of the TIF District; and (4) be consistent with generally accepted accounting principles. The report shall include, among other items, the following information: (1) the original net tax capacity of the TIF District; (2) the captured net tax capacity of the TIF District, including the amount of any captured net tax capacity shared with other taxing jurisdictions; (3) for the reporting period and for the duration of the TIF District, the amount budgeted under the TIF Plan, and the actual amount expended for, at least, the following categories: (a) acquisition of land and buildings through condemnation or purchase; (b) site improvements or preparation costs; (c) installation of public utilities, parking facilities, streets, roads, sidewalks, or other similar public improvements; (d) administrative costs, including the allocated cost of the Authority; and (e) public park facilities, facilities for social, recreational, or conference purposes, or other similar public improvements. (4) for properties sold to developers, the total cost of the property to the Authority and the price paid by the developer; and (5) the amount of increments rebated or paid to developers or property owners for privately financed improvements or other qualifying costs. Additional information which must be annually reported to the State Auditor, by August 1 of each year, includes: (1) for the entire City: (a) the total principal amount of nondefeased tax increment bonds outstanding at the end of the previous calendar year; and (b) the total amount of principal and interest payments that are due for the current calendar year on tax increment bonds. SPRINGSTED Page 13 Brooklyn Center EDA, Minnesota (2) for each tax increment financing district in the City: ='="a (a) the type of district; (b) the date the TIF District is required to be decertified; (c) the amount of any payments and the value of in-kind benefits, such as physical improvements and the use of building space, that are financed with revenues from increments and are provided to another governmental unit during the preceding calendar year; (d) the tax increment revenues for taxes payable in the current calendar year; (e) whether the TIF Plan permits tax increment revenues to be expended for activities located outside of the TIF District, and (f) any additional information that the State Auditor may require. The Authority must also annually publish in a newspaper of general circulation in the City an annual statement for each tax increment financing district showing the tax increment received in that year, the original and captured net tax capacity, the amount of outstanding bonded indebtedness, the amount of increments paid to other governmental bodies, the amount paid for administrative costs, the sum of increment paid, directly or indirectly, for activities and improvements located outside of the district, the increase in property taxes if a fiscal disparity contribution is being made from outside of the district, and any additional information the Authority deems necessary. The Authority must publish the annual statement by August 1 of the next year and must provide a copy to the State Auditor by the time it submits the annual statement for publication. The reporting and disclosure requirements outlined in this section shall begin with the year the district was certified, and shall end in the year in which both the district has been decertified and all tax increments have been spent or returned to the county for redistribution. Failure to meet these requirements, as determined by the State Auditors Office, may result in suspension of distribution of tax increment. R"'.. SPRINGSTED Page 14 EXHIBIT I HOUSING DEVELOPMENT AND REDEVELOPMENT PROJECT NO. py PROJECT AREA MAP CITY OF BROOKLYN CENTER V. •�3�::�21�t;�ltl:i��==Idi3i?�i�f�fl�3ylijlill!3tr�i�::j � il<���:��;�I>?1i33Itl`J�3;�3�t33�=�7 : I i : � * i 4 Am \a. crff l or I mar ( AAW l I 1 lu I awe nw- ♦ I ...... .. .� . • 2l left— MOM • Y ' I• a r _ 1 . . 1 ' r �� O..I.. or J1111111W am imm all l � � • .�1��.� �i I 1 ' I I y -i � ��,yyI , 1� I I I , � •. .� •• � � 1 7� ! i� � I r , ■ I � � I 4L 1 Jti •w f , 11�I • .j I I I SM&t! I I { I I I I I Wr I ' Id mell 1. Wit so■ tit U �I •y .` ��... The Boundaries of Housing Development and Redevelopment Project NO-1 °3 z ..*� .�r �; .:� � ' i • EXHIBIT I (Continued) F �KE- EP 2 g) 52NO AVE. N. i Ul I ! Illi � � Z ai I I I I I m Tz �►c sr. -ui a � > � n z-T'z ' 51ST 'AVE. N. I -w VE.N. S00 !'Q040 10-118-21-23-0004 50T4 AV .N. DLF: I . w uj RE 6 . 10-118-21-31-00271 j—_�I w I a 1 I_w 11 0 I w -118-231-00281 _ 10-118-21-31-00081 / _ j•^��� 48TH AVE.N. aus-,Of/AVE. IN LAKE 47TH n AVE. N. . � ���• CH PAR :L/ 46 TH AVE. N. 46TH AVE.N. Tax Increment Financing District No. 1 -- (Soils Condition) EXHIBIT II Assumptions Report City of Brooklyn Center, Minnesota Tax Increment Financing(Soils Condition) District No.l France Avenue Business Park Project Scenario A Type of Tax Increment Financing District Soils Condition Maximum Duration of TIF District 20 years from 1 st increment Certification Request Date 03/01/99 Decertification Date 12/01/21 (20 Years of Increment) 1998/1999 Base Estimated Market Value $2,005,600 (1) Times: First $150,000 2.45% 3,675 Excess 3.50% 64,946 Original Net Tax Capacity $68,621 Assessment/Collection Year 199912000 2000/2001 2001/2002 2002/2003 Base Estimated Market Value $2,005,600 $2,005,600 $2,005,600 $2,005,600 Increase in Estimated Market Value '0 0 15,994,400 15,994,400 Total Estimated Market Value $2,005,600 $2,005,600 $18,000,000 $18,000,000 Times: First $150,000 2.45% 3,675 3,675 3,675 3,675 Excess 3.50% 64,946 64,946 624,750 624,750 Total Net Tax Capacity $68,621 $68,621 $628,425 $628,425 Base Inflation Factor NA Local Tax Capacity Rate 133.949% 1998/99 Fiscal Disparities Contribution From TIF District 30.3981% Administrative Retainage Percent(maximum= 10%) 5.00% Pooling Percent 0.00% City Tax Rate(Only if Local-Effort TIF) NA Bonds Note(Pay-As-You-Go) Bonds Dated NA Note Dated 03/01/99 First Interest Date NA Note Rate 7.75% Underwriters Discount NA L GA/HACA Loss- Will Annual Local Contribution Be Made(Yes or No)? Yes I.S.D#281 Equalized Tax Capacity Rate 36.58% I.S.D#281 Sales Ratio 92.30% City Sales Ratio&Taxable Net Tax Capacity NA NA Present Value Date&Rate 03/01/99 5.00% (1) Currently 4 parcels, assumed they will be taxed as contiguous parcels. Prepared by:Springsted Incorporated(printed on 1/7199 at 7:41 AM) Tifal.xis EXHIBIT III x 0 0 o m m m m m m m m m m m m m co m m to m m m o O F. r r r r r r r n n r n n r n r r r r r n N a) to to to to to Ui to to O to to to to to O to to Ui to to to of 'tT sT K Q Q '�l Q 7 Q Q Q V' 'a' V D N N W O O 01 Q� O) Cf Q1 O Q1 Qf Of 01 O D1 Qf Of Gf Of Qf cf C Z N v Q sY R v v v v v v v v v v v v v v v v v m Q �' K C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O yq y l0 7 e 4 0 O '- C to O U 0000 mmmmm0 ww0wmtommtomtowwa o r r r r r n r n n n r r n r r r n r r r N X C to 0 to to to 0 to to to to to 0 to to O to to to Ln Ln to t0 N CD _ v v v v v v w v v v v v v v v v v v v sh 7 F. 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O. J x m ~ O = Q 'm a; fC0 > "' O O m a > N ... N 1(i Cry (mj •V m co CL a ., Z L v m m ` l� 2 U M co (x °>a ai > a o O O c O H u L = — L y N ej _ 0 H m m H Q v v v v ; 0 c m H c m m '% C •w ` m m N cc of Of c '� t`0 H x cc O x C d m M a ~ u cn co co roi 0 '' Fm d :° o m 3 LZ v H Q a � UZU CL � .c o 'o — c •m d N =4) o + m :s J O O O R = `m L c 3 >% S .. CD c 3 d G co O G H u 'u d a o �' Cf m V ao m x ci o i. m to p C _c N rn .a ccoo coo N = m mm ° V Q V x V � C o c rn x u to v_ co o. a ul m ., c m m m m0 � x m C > � Fm- Z m m w U � � A � F°- cmi c c cVO O U. Q U ° _ v o C O Q .. V F• 3 0 ... Z 4 M d V m ` Z D U i co a m v Cl) m a c a� E 5 °' 10 v m Sri co co a ci E SO 'D x ~ CD y x 0) o c7 Cl) to (j o N Ax c '� 0 m W Q J FN tt� f- N O j C GLL. N 41 m C m Z m m m ° co i co a � m .o a m m x c7 o i. y a W CL a c y. n Of m a0 Co N V •7 'O 75 m m C y �C C N a a x ~ U L v Co O O d m U q N °' Fm Z m CL m a X 3 c x a c U °� m is 2 = v c — °_ m m t m C m N V m — t 3 3 (x in -S c w `o �o c a o` c e u c c m m T •X E E •� .°. m M m H CL c v U T C m o CL c 7 m c CJ 0 m a o .a E m m` 6 .a N cxo r a d `o H a U i 9) O F°- EXHIBIT V Market Value Analysis Report City of Brooklyn Center, Minnesota Tax Increment Financing (Soils Condition) District No. 1. France Avenue Business Park Project Scenario A Assuml2tions Present Value Date 03/01/99 P.V. Rate-Gross T.I. 6.00% Increase in EMV With TIF District $15,994,400 Less: P.V of Gross Tax Increment 5,149,718 Subtotal $10,844,682 Less: Increase in EMV Without TI 0 Difference 510,844,682 Annual Present - Gross Tax Value @ Year Increment 6.00% 1 2002 521,911 423,562 2 2003 521,911 399,587 3 2004 521,911 376,969 4 2005 521,911 355,631 5 2006 521,911 335,501 6 2007 521,911 316,510 7 2008 521,911 298,595 8 2009 521,911 281,693 9 2010 521,911 265,748 10 2011 521,911 250,706 11 2012 521,911 236,515 12 2013 521,911 223,127 13 2014 521,911 210,497 14 2015 521,911 198,582 15 2016 521,911 187,342 16 2017 521,911 176,738 17 2018 521,911 166,734 18 2019 521,911 157,296 19 2020 521,911 148,392 20 2021 521,911 139,993 21 2022 0 0 $10,438,220 $5,149,718 Prepared by: Springsted Incorporated (1/7/99) 40 Member introduced the following resolution and moved • its adoption: PLANNING COMMISSION RESOLUTION NO. RESOLUTION REGARDING CONFIRMATION THAT THE TAX INCREMENT FINANCING PLAN FOR TAX INCREMENT FINANCING (SOILS. CONDITION) DISTRICT NO. 1 CONFORMS TO THE DEVELOPMENT PLAN OF THE CITY. WHEREAS, the Economic Development Authority in and for the City of Brooklyn Center proposes to establish Tax Increment Financing (Soils Condition) District No. 1 within the Housing Development and Redevelopment Project No. 1 pursuant to a Tax Increment Financing Plan dated January, 1999 (the "Tax Increment Financing Plan"); and WHEREAS, the Planning Commission has reviewed the Tax Increment Financing Plan to determine its conformity to the general plan for the development or redevelopment of the City as a whole. NOW, THEREFORE, BE IT RESOLVED by the Planning Advisory Commission of the City of Brooklyn Center that the Tax Increment Financing Plan conforms to the general plan for the development or redevelopment of the City as a whole and the Commission forwards the • Tax Increment Plan to the City Council of the City of Brooklyn Center. Date Chair ATTEST: Secretary The motion for the adoption of the foregoing resolution was duly seconded by member and upon vote being taken thereon, the following voted in favor thereof: and the following voted against the same: whereupon said resolution was declared duly passed and adopted. •