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4. Tax Increment District No. 10 CITY OF CHANHASSEN 7700 Market Boulevard PO Box 147 Chanhassen, MN 55317 Administration Phone: 952.227,1100 Fax: 952,227,1110 BUilding Inspections Phone: 952,227,1180 Fax: 952,227.1190 Engineering Phone: 952,227,1160 Fax: 952,227,1170 Finance Phone: 952,227.1140 Fax: 952,227.1110 Park & Recreation Phone: 952,227,1120 Fax: 952,227,1110 Recreation Center 2310 Coulter Boulevard Phone: 952,227,1400 Fax: 952.227.1404 Planning & Natural Resources Phone: 952,227,1130 Fax: 952,227,1110 Public Works 1591 Park Road Phone: 952,227,1300 Fax: 952.227,1310 Senior Center Phone: 952.227,1125 Fax: 952,227,1110 Web Site www.ci.chanhassen.mn.us '+ TO: Todd Gerhardt, City Manager Laurie Hokkanen, Assistant City Manager ~ o~. FROM: DATE: April 2, 2010 SUBJ: Resolutions Approving the Elimination of Parcels from TIP #4, Adopting a Modification to the Redevelopment Plan for the Downtown Chanhassen Redevelopment Project Area, and Establishing TIP District #10. PROPOSED MOTION The City Council adopts the attached Resolutions (2). BACKGROUND As a part of the development of Chanhassen Station, the City signed a redevelopment agreement with Bloomberg Companies. At that time we agreed to create a Tax Increment Financing District (TIP). The purpose of the District is to allow Bloomberg Companies to offset their Assessments for the road and utility improvements occurring to facilitate Chanhassen Station and further development of the property surrounding the Chanhassen Dinner Theatre. In order to qualify as a redevelopment district, the City engaged LHB Architects to determine qualifications. LHB did declare the parcels within the TIP to be blighted. A copy of the full report is available upon request. The first Resolution approves the elimination of parcels from TIP #4. When the area was re-platted, a small portion of three of the new parcels are in TIP #4. It is our desire to remove those parcels from TIP #4 and include them with TIP #10. Staff estimates that this change will result in a loss of revenue to TIP #4 of approximately 10%, however TIP #4 will still have sufficient revenue to pay its debt. The second Resolution approves a modification to the Redevelopment Plan for the Downtown Chanhassen Redevelopment Project Area, and Establishes TIP District #10. Attachment #1: Tax Increment Financing District Overview, provides a summary of the terms of the Tax Increment Financing District. G:\Admin\LH\TIF\TIF #10 Chan Station\Staff Report, adopt T1F 10.doc Chanhassen is a Community for Life - Providing for Today and Planning for Tomorrow If the TIF District is implemented, the next step would be to enter into a Contract for Private Redevelopment with Bloomberg Companies. RECCOMENDA TION Staff reccomends the City Council adopt the attached Resolutions. ATTACHMENTS 1. Tax Increment Financing District Overview, prepared by Ehlers 2. Modification to the Redevelopment Plan for the Downtown Redevelopment Project Area and the Modificacation to the Tax Increment Financing Plan for the Tax Increment District No.4 and the Tax Increment Financing Plan for the establishment of Tax Increment District No. 10, prepared by Ehlers 3. Resolution Adopting a Modification to the Redevelopment Plan for the Downtown Chanhassen Redevelopment Project Area; and Establishing Tax Increment Financing District No. 10 Therein Establishing a Tax Increment Financing Plan Therefor. 4. Resolution Approving the Elimination of Parcels from Tax Increment Financing District No.4, Located Within the Downtown Chanhassen Redevelopment Project Area, in the City of Chanhassen. G:\Admin\LH\TIF\TIF #10 Chan Station\Staff Report, adopt TIF 10.doc Tax Increment Financing District Overview City of Chanhassen Tax Increment Financing District No.1 0 The following summary contains an overview of the basic elements of the Tax Increment Financing Plan for Tax Increment Financing District No. 10. More detailed information on each of these topics can be found in the complete Tax Increment Financing Plan. Proposed action: Type of TIF District: Parcel Numbers: Proposed Development: Maximum duration: ~ Modification to the Redevelopment Plan for the Downtown Chanhassen Redevelopment Project Area includes the establishment of Tax Increment Financing District No. 10, which represents a continuation of the goals and objectives set forth in the Redevelopment Plan for the Downtown Chanhassen Redevelopment Project Area. ~ Modification of Tax Increment Financing District NO.4 and the adoption of a Modification to the Tax Increment Financing, reflecting the removal of parcels. ~ Establishment of Tax Increment Financing District No. 10 (District) and the adoption of a Tax Increment Financing Plan (TIF Plan). A redevelopment district 25-1680010 25-1680020 25-1680030 25-1680040* * These parcels are being removed from Tax Increment Financing District No.4 to be included in the District. The District is being created to facilitate the new development of 50 units of housing and 10,000 square feet of retail in Downtown Chanhassen and the construction of public improvements adjacent to the park and ride facility for South West Transit and the Chanhassen Dinner Theater site. Please see Appendix A of the TIF Plan for a more detailed project description. The duration of the District will be 25 years from the date of receipt of the first increment (26 years of increment). The EDA or City elects to receive the first tax increment in 2011, which is no later than four years following the year of approval of the District. Thus, it is estimated that the District, including any modifications of the TIF Plan for subsequent phases or other changes, would terminate after 2036, or when the TIF Plan is satisfied. If the first increment is received in 2012, or a subsequent year, the termination of the District will occur 26 years after the first receipt. The EDA or City reserves the right to decertify the District prior to the legally required date. 25-1680050 25-1680060* 25-2830031 * EHLERS LEADERS IN PUBLIC FINANCE Estimated annual tax increment: Authorized uses: Form of financing: Administrative fee: Interfund Loan Requirement: 4 Year Activity Rule (9469.176 Subd. 6) 5 Year Rule (9469.1763 Subd. 3) Up to $243,015 The TIF Plan contains a budget that authorizes the maximum amount that may be expended: Land/Building Acquisition..................................... .............. ..$800,000 Site Improvements/Preparation................................................ $60,000 Public Utilities...................................................................... .$500,000 Public Parking Facilities ......................... ...............................$1 00,000 Streets and Sidewalks.... ................ ............ ......................... ...$500,000 Administrative Costs (up to 10%)..........................................$440.000 PROJECT COSTS TOTAL .............................................$2.400.000 See Subsection 3-10, on page 3-6 of the TIF Plan for the full budget authorization. Additional uses of funds are authorized which include bonded indebtedness. The project is proposed to be financed by a pay-as-you-go note and interfund loan. Up to 10% of annual increment, if costs are justified. If the City wants to pay for administrative expenditures from a tax increment fund, it is recommended that a resolution authorizing a loan from another fund be passed PRIOR to the issuance of the check. After four years from the date of certification of the District one of the following activities must have been commenced on each parcel in the District: . Demolition · Rehabilitation . Renovation · Other site preparation (not including utility services such as sewer and water) If the activity has not been started by approximately April of 2014, no additional tax increment may be taken from that parcel until the commencement of a qualifying activity. Within 5 years of certification revenues derived from tax increments must be expended or obligated to be expended. Any obligations in the District made after approximately April of 2015, will not be eligible for repayment from tax increments. The reasons and facts supporting the findings for the adoption of the TIF Plan for the District, as required pursuant to MS., Section 469.175, Subd. 3, are included in Exhibit A of the City resolution. Page 2 EHLERS LEADERS IN PUBLIC FINANCE Tax Increment Financing District Nos. 4 and 10 Downtown Chanhassen Redevelopment Project Area City of Chanhassen, Minnesota ......... il"."r Downtown Chanhassen Redevelopment Project Area Page 3 EHLERS LEADERS IN PUBLIC FINANCE Page 4 EHLERS LEADERS IN PUBLIC FINANCE 4~ ..... 0 =~ = ~ . ~~Z r;J'J J-.l ..... ~ tJ tJ ,.d =.""" =~.b ~ '-# r;J'J ,.d ~.""" U~O \ol-( "t:i b/) o ~ = r;J'J .""" ~OtJ .""" ~ = U 0 ~ ;..c .""" ~~ Q '""' Q <'l C"l' '""' ~ .... <:: ~ As of March 31,2010 Draft for City Council Review/Public Hearing Modification to the Redevelopment Plan for the Downtown Chanhassen Redevelopment Project Area and the Modification to the Tax Increment Financing Plan for Tax Increment Financing District No.4 (a redevelopment district) and the Tax Increment Financing Plan for the establishment of Tax Increment Financing District No.1 0 (a redevelopment district) both located within the Downtown Chanhassen Redevelopment Project Area Chanhassen Economic Development Authority City of Chanhassen Carver County State of Minnesota Public Hearing: April 12, 2010 Adopted: EHLERS - Prepared by: EHLERS & ASSOCIATES, INC. 3060 Centre Pointe Drive, Roseville, Minnesota 55113-1105 651-697-8500 fax: 651-697-8555 www.ehlers-inc.com Table of Contents (for reference purposes only) Section 1 - Modification to the Redevelopment Plan for the Downtown Chanhassen Redevelopment Project Area . . . . . . . . . . . . . . . . .. 1-1 Foreword ............................................................. 1-1 Section 2 - Modification to the Tax Increment Financing Plan for Tax Increment Financing District No.4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2-1 Section 3 - Tax Increment Financing Plan for Tax Increment Financing District No. 10 ................................ 3-1 Foreword. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-1 Statutory Authority . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-1 Statement of Objectives ................................... 3-1 Redevelopment Plan Overview. . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-1 Description of Property in the District and Property To Be Acquired . 3-2 Classification of the District . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-2 Duration and First Year of Tax Increment of the District. . . . . . . . . .. 3-4 Original Tax Capacity, Tax Rate and Estimated Captured Net Tax Capacity Value/Increment and Notification of Prior Planned Improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-4 Sources of Revenue/Bonds to be Issued ...................... 3-5 Uses of Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-6 Fiscal Disparities Election . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-7 Business Subsidies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-7 County Road Costs ....................................... 3-8 Estimated Impact on Other Taxing Jurisdictions. . . . . . . . . . . . . . . .. 3-9 Supporting Documentation ................................ 3-10 Definition of Tax Increment Revenues ....................... 3-11 Modifications to the District. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-11 Administrative Expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-12 Limitation of Increment ................................... 3-13 Use of Tax Increment .................................... 3-13 Excess Increments ...................................... 3-14 Requirements for Agreements with the Developer. . . . . . . . . . . . .. 3-14 Assessment Agreements ................................. 3-15 Administration of the District . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-15 Annual Disclosure Requirements ........................... 3-15 Reasonable Expectations .... . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-15 Other Limitations on the Use of Tax Increment. . . . . . . . . . . . . . . .. 3-15 Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-16 Subsection 3-1. Subsection 3-2. Subsection 3-3. Subsection 3-4. Subsection 3-5. Subsection 3-6. Subsection 3-7. Subsection 3-8. Subsection 3-9. Subsection 3-10. Subsection 3-11. Subsection 3-12. Subsection 3-13. Subsection 3-14. Subsection 3-15. Subsection 3-16. Su bsection 3-17. Subsection 3-18. Subsection 3-19. Subsection 3-20. Subsection 3-21. Subsection 3-22. Subsection 3-23. Subsection 3-24. Subsection 3-25. Subsection 3-26. Subsection 3-27. Subsection 3-28. Appendix A Project Description ...................................................... A-1 Appendix B Maps of the Downtown Chanhassen Redevelopment Project Area and the District .... B-1 Appendix C Description of Property to be Included in the District ............................ C-1 Appendix 0 Estimated Cash Flow for the District ........................................ 0-1 Appendix E Minnesota Business Assistance Form ....................................... E-1 Appendix F Redevelopment Qualifications for the District. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. F-1 Appendix G Findings Including But/For Qualifications. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. G-1 Appendix H Prior Planned Improvements .............................................. H-1 Section 1 - Modification to the Redevelopment Plan for the Downtown Chanhassen Redevelopment Project Area Foreword The following text represents a Modification to the Redevelopment Plan for the Downtown Chanhassen Redevelopment Project Area. This modification represents a continuation of the goals and objectives set forth in the Redevelopment Plan for the Downtown Chanhassen Redevelopment Project Area. Generally, the substantive changes include the establishment of Tax Increment Financing District No. 10. F or further information, a review of the Redevelopment Plan for the Downtown Chanhassen Redevelopment Project Area is recommended. It is available from the City Manager at the City of Chanhassen. Other relevant information is contained in the Tax Increment Financing Plans for the Tax Increment Financing Districts located within the Downtown Chanhassen Redevelopment Project Area. Chanhassen Economic Development Authority Modification to the Tax Increment Financing Plan for Tax Increment Financing District No.4 1-1 Section 2 - Modification to the Tax Increment Financing Plan for Tax Increment Financing District No.4 Parcels to be Included in Tax Increment Financing District No.4 (As Modified on April 12, 2010) The following property and all adjacent rights-of-way identified by the parcel numbers listed below are certified in Tax Increment Financing District No.4. These parcels are being removed from Tax Increment Financing District No.4 and will be included in Tax Increment Financing District No. 10. Old Parcel Numbers: 25-0130700 25-2830030 (The parcel numbers have been retired due to a new plat and split.) New Parcel Numbers: 25-1680040 25-1680060 25-2830031 Chanhassen Economic Development Authority Modification to the Tax Increment Financing Plan for Tax Increment Financing District No.4 2-1 Section 3 - Tax Increment Financing Plan for Tax Increment Financing District No. 10 Subsection 3-1. Foreword The Chanhassen Economic Development Authority (the "EDA"), the City ofChanhassen (the "City"), staff and consultants have prepared the following information to expedite the establishment of Tax Increment Financing District No. 10 (the "District"), a redevelopment tax increment financing district, located in the Downtown Chanhassen Redevelopment Project Area. Subsection 3-2. Statutory Authority Within the City, there exist areas where public involvement is necessary to cause development or redevelopment to occur. To this end, the EDA and City have certain statutory powers pursuant to Minnesota Statutes ("MS.'J, Sections 469.090 to 469.1082, inclusive, as amended, and MS., Sections 469.174 to 469.1799, inclusive, as amended (the "Tax Increment Financing Act" or IlTIF Act"), to assist in financing public costs related to this project. This section contains the Tax Increment Financing Plan (the "TIF Plan") for the District. Other relevant information is contained in the Modification to the Redevelopment Plan for the Downtown Chanhassen Redevelopment Project Area. Subsection 3-3. Statement of Objectives The District currently consists of seven parcels ofland and adjacent and internal rights-of-way. The District is being created to facilitate a new development of approximately 50 units of housing and 10,000 square feet of retail in Downtown Chanhassen and the construction of public improvements adjacent to the park and ride facility for SouthWest Transit and the Chanhassen Dinner Theater site. Parcels are being removed from Tax Increment Financing District No.4 in order to create a portion ofTIF District No.1 O. Please see Appendix A for further District information. The EDA intends to enter into respective agreements with Bloomberg Companies and SouthWest Transit. This TIF Plan is expected to achieve many of the objectives outlined in the Redevelopment Plan for the Downtown Chanhassen Redevelopment Project Area. The activities contemplated in the Modification to the Redevelopment Plan and the TIF Plan do not preclude the undertaking of other qualified development or redevelopment activities. These activities are anticipated to occur over the life ofthe Downtown Chanhassen Redevelopment Project Area and the District. Subsection 3-4. Redevelopment Plan Overview 1. Property to be Acquired - Selected property located within the District may be acquired by the EDA or City and is further described in this TIF Plan. 2. Relocation - Relocation services, to the extent required by law, are available pursuant to MS., Chapter 117 and other relevant state and federal laws. 3. Upon approval ofa developer's plan relating to the project and completion of the necessary legal requirements, the EDA or City may sell to a developer selected properties that it may acquire within the District or may lease land or facilities to a developer. 4. The EDA or City may perform or provide for some or all necessary acquisition, construction, relocation, demolition, and required utilities and public street work within the District. Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No. 10 3-1 Subsection 3-5. Description of Property in the District and Property To Be Acquired The District encompasses all property and adjacent rights-of-way and abutting roadways identified by the parcels listed in Appendix C of this TIF Plan. Please also see the map in Appendix B for further information on the location of the District. The EDA or City may acquire any parcel within the District including interior and adjacent street rights of way. Any properties identified for acquisition will be acquired by the EDA or City only in order to accomplish one or more of the following: storm sewer improvements; provide land for needed public streets, utilities and facilities; carry out land acquisition, site improvements, clearance and/or development to accomplish the uses and objectives set forth in this plan. The EDA or City may acquire property by gift, dedication, condemnation or direct purchase from willing sellers in order to achieve the objectives ofthis TIF Plan. Such acquisitions will be undertaken only when there is assurance of funding to finance the acquisition and related costs. Subsection 3-6. Classification of the District The EDA and City, in determining the need to create a tax increment financing district in accordance with MS., Sections 469.174 to 469.1799, as amended, inclusive, find that the District, to be established, is a redevelopment district pursuant to MS., Section 469.174, Subd 10(a)(1) as defined below: (a) "Redevelopment district" means a type of tax increment financing district consisting of a project, or portions of a project, within which the authority finds by resolution that one or more of the following conditions, reasonably distributed throughout the district, exists: (1) parcels consisting of70 percent of the area in the district are occupied by buildings, streets, utilities, paved or gravel parking lots or other similar structures and more than 50 percent of the buildings, not including outbuildings, are structurally substandard to a degree requiring substantial renovation or clearance; (2) The property consists of vacant, unused, underused, inappropriately used, or infrequently used rail yards, rail storage facilities or excessive or vacated railroad rights-ol-way; (3) tank facilities, or property whose immediately previous use was for tank facilities, as defined in Section 115C, Subd 15, if the tankfacility: (i) have or had a capacity of more than one million gallons; (ii) are located acijacent to rail facilities; or (iii) have been removed, or are unused, underused, inappropriately used or infrequently used; or (4) a qualifYing disaster area, as defined in Subd 10b. (b) For purposes of this subdivision, "structurally substandard" shall mean containing defects in structural elements or a combination of deficiencies in essential utilities and facilities, light and ventilation, fire protection including adequate egress, layout and condition of interior partitions, or similar factors, which defects or deficiencies are of sufficient total significance to justifY substantial renovation or clearance. Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No. 10 3-2 (c) A building is not structurally substandard ifit is in compliance with the building code applicable to new buildings or could be modified to satisfy the building code at a cost of less than 15 percent of the cost of constructing a new structure of the same square footage and type on the site. The municipality may find that a building is not disqualified as structurally substandard under the preceding sentence on the basis of reasonably available evidence, such as the size, type, and age of the building, the average cost of plumbing, electrical, or structural repairs or other similar reliable evidence. The municipality may not make such a determination without an interior inspection of the property, but need not have an independent, expert appraisal prepared of the cost of repair and rehabilitation of the building. An interior inspection of the property is not required, if the municipality finds that (1) the municipality or authority is unable to gain access to the property after using its best efforts to obtain permission from the party that owns or controls the property; and (2) the evidence otherwise supports a reasonable conclusion that the building is structurally substandard. (d) A parcel is deemed to be occupied by a structurally substandard building for purposes of the finding under paragraph (a) or by the improvement described in paragraph (e) if all of the following conditions are met: (1) the parcel was occupied by a substandard building or met the requirements of paragraph (e), as the case may be, within three years of the filing of the request for certification of the parcel as part of the district with the county auditor; (2) the substandard building or the improvements described in paragraph (e) were demolished or removed by the authority or the demolition or removal was financed by the authority or was done by a developer under a development agreement with the authority; (3) the authority found by resolution before the demolition or removal that the parcel was occupied by a structurally substandard building or met the requirement of paragraph (e) and that after demolition and clearance the authority intended to include the parcel within a district; and (4) upon filing the request for certification of the tax capacity of the parcel as part of a district, the authority notifies the county auditor that the original tax capacity of the parcel must be adjusted as provided by ~ 469.177, subdivision 1, paragraph (f). (e) For purposes of this subdivision, a parcel is not occupied by buildings, streets, utilities, paved or gravel parking lots or other similar structures unless 15 percent of the area of the parcel contains buildings, streets, utilities, paved or gravel parking lots or other similar structures. (f) For districts consisting of two or more noncontiguous areas, each area must qualify as a redevelopment district under paragraph (a) to be included in the district, and the entire area of the district must satisfy paragraph (a). In meeting the statutory criteria the EDA and City rely on the following facts and findings: The District is a redevelopment district consisting of seven parcels. An inventory shows that parcels consisting of more than 70 percent of the area in the District are occupied by buildings, streets, utilities, paved or gravel parking lots or other similar structures. An inspection of the buildings located within the District finds that more than 50 percent of the buildings are structurally substandard as defined in the TIF Act. (See Appendix F). Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No. 10 3-3 Pursuant to MS., Section 469.176, Subd. 7, the District does not contain any parcel or part of a parcel that qualified under the provisions of MS., Sections 273.111 or 273.112 or Chapter 473H for taxes payable in any of the five calendar years before the filing of the request for certification of the District. Subsection 3-7. Duration and First Year of Tax Increment of the District Pursuantto MS., Section 469.175, Subd. 1, and Section 469.176, Subd. 1, the duration and first year of tax increment of the District must be indicated within the TIP Plan. Pursuantto MS., Section 469.176, Subd. 1 b., the duration ofthe District will be 25 years after receipt of the first increment by the EDA or City (a total of 26 years of tax increment). The EDA or City elects to receive the first tax increment in 2011, which is no later than four years following the year of approval of the District. Thus, it is estimated that the District, including any modifications of the TIP Plan for subsequent phases or other changes, would terminate after 2036, or when the TIP Plan is satisfied. If the first increment is received in 2012, or a subsequent year, the termination of the District will occur 26 years after the first receipt. The EDA or City reserves the right to decertify the District prior to the legally required date. Subsection 3-8. Original Tax Capacity, Tax Rate and Estimated Captured Net Tax Capacity Value/Increment and Notification of Prior Planned Improvements PursuanttoMS., Section 469.174, Subd. 7 andMS., Section 469.177, Subd.1, the Original Net Tax Capacity (ONTC) as certified for the District will be based on the market values placed on the property by the assessor in 2009 for taxes payable 2010. Pursuant to MS., Section 469.177, Subds. 1 and 2, the County Auditor shall certify in each year (beginning in the payment year 2011) the amount by which the original value has increased or decreased as a result of: I. Change in tax exempt status of property; 2. Reduction or enlargement of the geographic boundaries of the district; 3. Change due to adjustments, negotiated or court-ordered abatements; 4. Change in the use ofthe property and classification; 5. Change in state law governing class rates; or 6. Change in previously issued building permits. In any year in which the current Net Tax Capacity (NTC) value of the District declines below the ONTC, no value will be captured and no tax increment will be payable to the EDA or City. The original local tax rate for the District will be the local tax rate for taxes payable 2010, assuming the request for certification is made before June 30, 2010. The ONTC and the Original Local Tax Rate for the District appear in the table on the following page. Pursuant to MS., Section 469.174 Subd. 4 and MS., Section 469.177, Subd. 1, 2, and 4, the estimated Captured Net Tax Capacity (CTC) of the District, within the Downtown Chanhassen Redevelopment Project Area, upon completion ofthe projects within the District, will annually approximate tax increment revenues as shown in the table on the following page. The EDA and City request 100 percent of the available increase in tax capacity for repayment of its obligations and current expenditures, beginning in the tax year payable 2011. The Project Tax Capacity (PTC) listed is an estimate of values when the projects within the District are completed. Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No. 10 3-4 Project Estimated Tax Capacity upon Completion (PTC) Original Estimated Net Tax Capacity (ONTC) $331,097 $80,848 $23,818 $226,431 Fiscal Disparities Reduction Estimated Captured Tax Capacity (CTC) Original Local Tax Rate 1.07324 Estimated Pay 2010 Estimated Annual Tax Increment (CTC x Local Tax Rate) $243,015 Percent Retained by the EDA 100% *Tax cap.acity includes a 2% inflation factor for the duration of the District. The tax cagacity included in this chart is The estimated tax capacity of the District in year 25. The tax capacity of the Uistnct in year one is estimated to be $111,063. Pursuant to MS., Section 469.177, Subd 4, the EDA shall, after a due and diligent search, accompany its request for certification to the County Auditor or its notice of the District enlargement pursuant to MS., Section 469.175, Subd 4, with a listing of all properties within the District or area of enlargement for which building permits have been issued during the eighteen (18) months immediately preceding approval of the TIF Plan by the municipality pursuant to MS., Section 469.175, Subd 3. The County Auditor shall increase the original net tax capacity of the District by the net tax capacity of improvements for which a building permit was issued. The City has reviewed the area to be included in the District and has found building permits that were issued in the past 18 months prior to the public hearing. Please see Appendix H for the building permits that were issued. Subsection 3-9. Sources of Revenue/Bonds to be Issued The costs outlined in the Uses of Funds will be financed primarily through the annual collection of tax increments. The EDA or City reserves the right to incur bonds or other indebtedness as a result of the TIF Plan. As presently proposed, the projects within the District will be financed by a pay-as-you-go note/interfund loan. Additional indebtedness may be required to finance other authorized activities. The total principal amount of notes to be issued, or other indebtedness related to the use of tax increment financing, will not exceed $2,400,000 without a modification to the TIF Plan pursuant to applicable statutory requirements. It is estimated that $1 ,400,000 in interfund loans will be financed with tax increment revenues. It is estimated that $1,000,000 in pay-as-you go notes will be financed with tax increment revenues. Any refunding amounts will be deemed a budgeted cost without a formal TIF Plan Modification. This provision does not obligate the EDA or City to incur debt. The EDA or City will issue bonds or incur other debt only upon the determination that such action is in the best interest of the City. The EDA or City may also finance the activities to be undertaken pursuant to the TIF Plan through loans from funds of the EDA or City or to reimburse the developer on a "pay-as-you-go" basis for eligible costs paid for by a developer. Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District NO.1 0 3-5 The total estimated tax increment revenues for the District are expected to be approximately $4,400,000, as shown in the table below: SOURCES OF FUNDS TOTAL $4,400,000 Tax Increment The EDA or City may issue bonds (as defined in the TIP Act) secured in whole or in part with tax increments from the District in a maximum principal amount of $2,400,000. Such bonds may be in the form of pay- as- you go notes, revenue bonds or notes, general obligation bonds, or interfund loans. This estimate of total bonded indebtedness is a cumulative statement of authority under this TIF Plan as of the date of this modification. Subsection 3-10. Uses of Funds Currently under consideration for the District is a proposal to facilitate the new development of approximately 50 units of housing and 10,000 square feet of retail in Downtown Chanhassen and the construction of public improvements adjacent to the park and ride facility for SouthWest Transit and the Chanhassen Dinner Theater site. The EDA and City have determined that it will be necessary to provide assistance to the projects for certain District costs, as described. The EDA has studied the feasibility of the development or redevelopment of property in and around the District. To facilitate the establishment and development or redevelopment of the District, this TIF Plan authorizes the use of tax increment financing to pay for the cost of certain eligible expenses. The estimate of public costs and uses of funds associated with the District is outlined in the following table. USES OF TAX INCREMENT FUNDS TOTAL Land/Building Acquisition $800,000 Site Improvements/Preparation $60,000 Public Utilities $500,000 Public Parking Facilities $100,000 Streets and Sidewalks $500,000 Administrative Costs (up to 10%) $440.000 PROJECT COST TOTAL $2,400,000 Interest $2,000,000 PROJECT AND INTEREST COSTS TOTAL $4,400,000 For purposes of OSA reporting forms, uses of funds include interfund loans, bond principal, TIF Note principal, and transfers, all in the principal amount of $2,400,000. These amounts are not cumulative, but represent the various forms of "bonds " included within the concept of bonded indebtedness under the TIF Act. The total project cost, including financing costs (interest) listed in the table above does not exceed the total projected tax increments for the District as shown in Appendix D. Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No. 10 3-6 Estimated costs associated with the District are subject to change among categories without a modification to this TIF Plan. The cost of all activities to be considered for tax increment financing will not exceed, without formal modification, the budget above pursuant to the applicable statutory requirements. Pursuant to MS., Section 469.1763, Subd. 2, no more than 25 percent of the tax increment paid by property within the District will be spent on activities related to development or redevelopment outside of the District but within the boundaries of the Downtown Chanhassen Redevelopment Project Area, (including administrative costs, which are considered to be spent outside of the District) subject to the limitations as described in this TIP Plan. Subsection 3-11. Fiscal Disparities Election Pursuant to MS., Section 469.177, Subd. 3, the EDA or City may elect one of two methods to calculate fiscal disparities. If the calculations pursuant to MS., Section 469.177, Subd. 3, clause b, (within the District) are followed, the following method of computation shall apply: (1) The original net tax capacity shall be determined before the application of the fiscal disparity provisions of Chapter 276A or 473F. The current net tax capacity shall exclude any fiscal disparity commercial-industrial net tax capacity increase between the original year and the current year multiplied by the fiscal disparity ratio determined pursuant to MS., Section 276A.06, subdivision 7 or MS., Section 473F.08, subdivision 6. Where the original net tax capacity is equal to or greater than the current net tax capacity, there is no captured tax capacity and no tax increment determination. Where the original tax capacity is less than the current tax capacity, the difference between the original net tax capacity and the current net tax capacity is the captured net tax capacity. This amount less any portion thereof which the authority has designated, in its tax increment financing plan, to share with the local taxing districts is the retained captured net tax capacity of the authority. (2) The county auditor shall exclude the retained captured net tax capacity of the authority from the net tax capacity of the local taxing districts in determining local taxing district tax rates. The local tax rates so determined are to be extended against the retained captured net tax capacity of the authority as well as the net tax capacity of the local taxing districts. The tax generated by the extension of the less of (A) the local taxing district tax rates or (B) the original local tax rate to the retained captured net tax capacity of the authority is the tax increment of the authority. The EDA will choose to calculate fiscal disparities by clause b. According to MS., Section 469.177, Subd. 3: (c) The method of computation of tax increment applied to a district pursuant to paragraph (a) or (b) shall remain the same for the duration of the district, except that the governing body may elect to change its election from the method of computation in paragraph (a) to the method in paragraph (b). Subsection 3-12. Business Subsidies Pursuant to MS., Section 116J993, Subd. 3, the following forms of financial assistance are not considered a business subsidy: (1) A business subsidy ofless than $150,000; (2) Assistance that is generally available to all businesses or to a general class of similar businesses, Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No. 10 3-7 such as a line of business, size, location, or similar general criteria; (3) Public improvements to buildings or lands owned by the state or local government that serve a public purpose and do not principally benefit a single business or defined group of businesses at the time the improvements are made; (4) Redevelopment property polluted by contaminants as defined in MS., Section 116J.552, Subd. 3; (5) Assistance provided for the sole purpose of renovating old or decaying building stock or bringing it up to code and assistance provided for designated historic preservation districts, provided that the assistance is equal to or less than 50% of the total cost; (6) Assistance to provide job readiness and training services if the sole purpose ofthe assistance is to provide those services; (7) Assistance for housing; (8) Assistance for pollution control or abatement, including assistance for a tax increment financing hazardous substance subdistrict as defined under MS, Section 469.174, Subd. 23; (9) Assistance for energy conservation; (10) Tax reductions resulting from conformity with federal tax law; (11) Workers' compensation and unemployment compensation; (12) Benefits derived from regulation; (13) Indirect benefits derived from assistance to educational institutions; (14) Funds from bonds allocated under chapter 474A, bonds issued to refund outstanding bonds, and bonds issued for the benefit of an organization described in section 501 (c) (3) of the Internal Revenue Code of 1986, as amended through December 31, 1999; (15) Assistance for a collaboration between a Minnesota higher education institution and a business; (16) Assistance for a tax increment financing soils condition district as defined under MS, Section 469.174, Subd. 19; (17) Redevelopment when the recipient's investment in the purchase of the site and in site preparation is 70 percent or more ofthe assessor's current year's estimated market value; (18) General changes in tax increment financing law and other general tax law changes of a principally technical nature. (19) Federal assistance until the assistance has been repaid to, and reinvested by, the state or local government agency; (20) Funds from dock and wharf bonds issued by a seaway port authority; (21) Business loans and loan guarantees of$150,000 or less; and (22) Federal loan funds provided through the United States Department of Commerce, Economic Development Administration. The EDA will comply with MS, Sections 116J.993 to 116J.995 to the extent the tax increment assistance under this TIF Plan does not fall under any of the above exemptions. Subsection 3-13. County Road Costs Pursuant to MS., Section 469.175, Subd. 1 G, the county board may require the EDA or City to pay for all or part of the cost of county road improvements if the proposed development to be assisted by tax increment will, in the judgment of the county, substantially increase the use of county roads requiring construction of road improvements or other road costs and if the road improvements are not scheduled within the next five years under a capital improvement plan or within five years under another county plan. If the county elects to use increments to improve county roads, it must notify the EDA or City within forty- five days of receipt of this TIP Plan. In the opinion of the EDA and City and consultants, the proposed development outlined in this TIF Plan will have little or no impact upon county roads, therefore the TIF Plan Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No. 10 3-8 was not forwarded to the county 45 days prior to the public hearing. The EDA and City are aware that the county could claim that tax increment should be used for county roads, even after the public hearing. Subsection 3-14. Estimated Impact on Other Taxing Jurisdictions The estimated impact on other taxing jurisdictions assumes that the redevelopment contemplated by the TIF Plan would occur without the creation of the District. However, the EDA or City has determined that such development or redevelopment would not occur "but for" tax increment financing and that, therefore, the fiscal impact on other taxing jurisdictions is $0. The estimated fiscal impact of the District would be as follows if the "but for" test was not met: IMPACT ON TAX BASE Carver County City of Chanhassen Eastern Carver County ISD No. 112 Estimated 2009/Pay 2010 Total Net Tax Capacity 116,726,885 39,217,539 65,686,587 Estimated Captured Tax Capacity (CTC) Upon Completion Percent of CTC to Entity Total 226,431 226,431 226,431 0.1940% 0.5774% 0.3447% IMPACT ON TAX RATES Estimated Percent Potential Pay 2010 of Total CTC Taxes Extension Rates Carver County 0.395970 36.89% 226,431 89,660 City of Chanhassen 0.254330 23.70% 226,431 57,588 Eastern Carver County ISD 0.365690 34.07% 226,431 82,804 No. 112 Other 0.057250 5.33% 226,431 12.963 Total 1.073240 100.00% 243,015 The estimates listed above display the captured tax capacity when all construction is completed. The tax rate used for calculations is the estimated Pay 2010 rate. The total net capacity for the entities listed above are based on estimated Pay 2010 figures. The District will be certified under the actual Pay 2010 rates, which were unavailable at the time this TIF Plan was prepared. Pursuant to MS. Section 469.175 Subd. 2(b): (1) Estimate oftotal tax increment. It is estimated that the total amount of tax increment that will be generated over the life of the District is $4,400,000; (2) Probable impact of the District on city provided services and ability to issue debt. An impact ofthe District on police protection is expected. The City currently contracts with the Carver County Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No. 10 3-9 Sheriffs Office for police services. Retail development does usually bring a small increase in police services for minor theft and similar calls. The retail development is expected to be no more than 10,000 square feet, so the impact should be minor. A similar existing ramp has had 21 calls for service since 2008. The City does not expect that the proposed development, in and of itself, will necessitate new capital investment in vehicles or require that the City expand its contract with Carver County . The probable impact of the District on fire protection is not expected to be significant. The new construction of retail and apartments are expected to have modern fire suppression design. A similar existing parking ramp has been operational for approximately two years and there have been no calls for service. The impact of the District on public infrastructure is expected to be minimal. The retail and housing development is not expected to significantly impact any traffic movements in the area. The current off-site infrastructure for sanitary sewer, storm sewer and water will be able to handle the additional volume generated from the proposed development. Street maintenance costs are not expected for 20- 40 years. Based on the development plans, there are no additional costs associated with sweeping, plowing, lighting and sidewalks, as SouthWest Transit will be responsible for them. Lighting operating costs are estimated to be at $700.00/year. Sanitary sewer (SAC) and water (WAC) fees are yet to be determined. The probable impact of any District general obligation tax increment bonds on the ability to issue debt for general fund purposes is expected to be minimal. It is not anticipated that there will be any general obligation debt issued in relation to this project, therefore there will be no impact on the City's ability to issue future debt or on the City's debt limit. (3) Estimated amount of tax increment attributable to school district levies. It is estimated that the amount of tax increments over the life of the District that would be attributable to school district levies, assuming the school district's share of the total local tax rate for all taxing jurisdictions remained the same is $2,152,904; (4) Estimated amount oftax increment attributable to county levies. It is estimated that the amount of tax increments over the life of the District that would be attributable to county levies, assuming the county's share of the total local tax rate for all taxing jurisdictions remained the same is $2,331,160; (5) Additional information requested bv the county or school district. The City is not aware of any standard questions in a county or school district written policy regarding tax increment districts and impact on county or school district services. The county or school district must request additional information pursuant to MS. Section 469.175 Subd. 2(b) within 15 days after receipt of the tax increment financing plan. No requests for additional information from the county or school district regarding the proposed development for the District have been received. Subsection 3-15. Supporting Documentation Pursuant to MS. Section 469.175, Subd. 1 (a), clause 7 the TIF Plan must contain identification and description of studies and analyses used to make the findings are required in the resolution approving the District. Following is a list of reports and studies on file at the City that support the EDA and City's findings: Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No. 10 3-10 · Report of Inspection Procedures and Results for Determining Qualifications of a Tax Increment Financing District as a Redevelopment District, Chanhassen Dinner Theater TIP District, LHB, Inc., March 25,2010 · Downtown Transit Station Site Improvements, Feasibility Study and Report, Kimley-Horn and Associates, Inc., March, 2009 Amendment #1 to the Downtown Transit Station Site Improvements, Feasibility Study and Report, Kimley-Horn and Associates, Inc., October 30, 2009 · Park & Ride Analysis, SouthWest Transit, 2006 Federal CMAQ/STP Funding Application - Transit Expansion, 2005 SouthWest Metro Transit Park & Ride Study, LSA Design, Inc., June 2003 Project Memorandum for Minnesota Project No. SP 91-080-06 CMAQ 1010 (SouthWest Transit, Chanhassen Station), Hay Dobbs, P.A., 2010 Subsection 3-16. Definition of Tax Increment Revenues Pursuant to MS., Section 469.174, Subd. 25, tax increment revenues derived from a tax increment financing district include all ofthe following potential revenue sources: 1. Taxes paid by the captured net tax capacity, but excluding any excess taxes, as computed under MS., Section 469.177; 2. The proceeds from the sale or lease of property, tangible or intangible, to the extent the property was purchased by the Authority with tax increments; 3. Principal and interest received on loans or other advances made by the Authority with tax increments; 4. Interest or other investment earnings on or from tax increments; 5. Repayments or return of tax increments made to the Authority under agreements for districts for which the request for certification was made after August 1, 1993; and 6. The market value homestead credit paid to the Authority under MS., Section 273.1384. Subsection 3-17. Modifications to the District In accordance with MS., Section 469.175, Subd. 4, any: 1. Reduction or enlargement of the geographic area of the District, if the"teduction does not meet the requirements of MS., Section 469.175, Subd. 4(e); 2. Increase in amount of bonded indebtedness to be incurred; 3. A determination to capitalize interest on debt if that determination was not a part of the original TIF Plan; 4. Increase in the portion ofthe captured net tax capacity to be retained by the EDA or City; 5. Increase in the estimate of the cost of the District, including administrative expenses, that will be paid or financed with tax increment from the District; or 6. Designation of additional property to be acquired by the EDA or City, shall be approved upon the notice and after the discussion, public hearing and findings required for approval of the original TIF Plan. Pursuant to MS. Section 469.175 Subd. 4 (f), the geographic area of the District may be reduced, but shall not be enlarged after five years following the date of certification of the original net tax capacity by the county auditor. If a redevelopment district is enlarged, the reasons and supporting facts for the determination that the addition to the district meets the criteria of MS., Section 469.174, Subd. 10, paragraph (a), clauses (1) to (5), must be documented in writing and retained. The requirements of this paragraph do not apply if(l) the Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No. 10 3-11 only modification is elimination ofparcel(s) from the District and (2) (A) the current net tax capacity of the parcel(s) eliminated from the District equals or exceeds the nettax capacity of those parcel(s) in the District's original net tax capacity or (B) the EDA agrees that, notwithstanding MS., Section 469.177, Subd. 1, the original net tax capacity will be reduced by no more than the current net tax capacity of the parcel(s) eliminated from the District. The EDA or City must notify the County Auditor of any modification that reduces or enlarges the geographic area of the District. Modifications to the District in the form of a budget modification or an expansion of the boundaries will be recorded in the TIF Plan. Subsection 3-18. Administrative Expenses In accordance with MS., Section 469.174, Subd. 14, administrative expenses means all expenditures of the EDA or City, other than: 1. Amounts paid for the purchase of land; 2. Amounts paid to contractors or others providing materials and services, including architectural and engineering services, directly connected with the physical development of the real property in the District; 3. Relocation benefits paid to or services provided for persons residing or businesses located in the District; or 4. Amounts used to pay principal or interest on, fund a reserve for, or sell at a discount bonds issued pursuant to MS., Section 469.178; or 5. Amounts used to pay other financial obligations to the extent those obligations were used to finance costs described in clauses (1) to (3). For districts for which the request for certification were made before August 1, 1979, or after June 30, 1982, and before August 1, 2001, administrative expenses also include amounts paid for services provided by bond counsel, fiscal consultants, and planning or economic development consultants. Pursuant to MS., Section 469.176, Subd. 3, tax increment may be used to pay any authorized and documented administrative expenses for the District up to but not to exceed 10 percent of the total estimated tax increment expenditures authorized by the TIF Plan or the total tax increments, as defined by MS., Section 469.174, Subd. 25, clause (1), from the District, whichever is less. F or districts for which certification was requested after July 31, 2001, no tax increment may be used to pay any administrative expenses for District costs which exceed ten percent of total estimated tax increment expenditures authorized by the TIF Plan orthe total tax increments, as defined in MS., Section 469.174, Subd. 25, clause (1), from the District, whichever is less. Pursuant to MS., Section 469.176, Subd. 4h, tax increments may be used to pay for the County's actual administrative expenses incurred in connection with the District and are not subject to the percentage limits of MS., Section 469.176, Subd. 3. The county may require payment of those expenses by February 15 of the year following the year the expenses were incurred. Pursuant to MS., Section 469. 177, Subd. 11, the County Treasurer shall deduct an amount (currently .36 percent) of any increment distributed to the EDA or City and the County Treasurer shall pay the amount deducted to the State Treasurer for deposit in the state general fund to be appropriated to the State Auditor for the cost of financial reporting of tax increment financing information and the cost of examining and auditing authorities' use of tax increment financing. This amount may be adjusted annually by the Commissioner of Revenue. Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No.1 0 3-12 Subsection 3-19. Limitation of Increment The tax increment pledged to the payment of bonds and interest thereon may be discharged and the District may be terminated if sufficient funds have been irrevocably deposited in the debt service fund or other escrow account held in trust for all outstanding bonds to provide for the payment of the bonds at maturity or redemption date. Pursuant to MS., Section 469.176, Subd. 6: if, after four years from the date of certification of the original net tax capacity of the tax increment financing district pursuant to MS., Section 469.177, no demolition, rehabilitation or renovation of property or other site preparation, including qualified improvement of a street adjacent to a parcel but not installation of utility service including sewer or water systems, has been commenced on a parcel located within a tax increment financing district by the authority or by the owner of the parcel in accordance with the tax increment financing plan, no additional tax increment may be taken from that parcel and the original net tax capacity of that parcel shall be excluded from the original net tax capacity of the tax increment financing district. If the authority or the owner of the parcel subsequently commences demolition, rehabilitation or renovation or other site preparation on that parcel including qualified improvement of a street adjacent to that parcel, in accordance with the tax increment financing plan, the authority shall certifY to the county auditor that the activity has commenced and the county auditor shall certifY the net tax capacity thereof as most recently certified by the commissioner of revenue and add it to the original net tax capacity of the tax increment financing district. The county auditor must enforce the provisions of this subdivision. The authority must submit to the county auditor evidence that the required activity has taken place for each parcel in the district. The evidence for a parcel must be submitted by February 1 ofthefifth year following the year in which the parcel was certified as included in the district. For purposes of this subdivision, qualified improvements of a street are limited to (1) construction or opening of a new street, (2) relocation of a street, and (3) substantial reconstruction or rebuilding of an existing street. The EDA or City or a property owner must improve parcels within the District by approximately April 20 14 and report such actions to the County Auditor. Subsection 3-20. Use of Tax Increment The EDA or City hereby determines that it will use 100 percent of the captured net tax capacity of taxable property located in the District for the following purposes: 1. To pay the principal of and interest on bonds issued to finance a project; 2. To finance, or otherwise pay the cost of redevelopment of the Downtown Chanhassen Redevelopment Project Area pursuant to MS., Sections 469.090 to 469.1082; 3. To pay for project costs as identified in the budget set forth in the TIF Plan; 4. To finance, or otherwise pay for other purposes as provided in MS., Section 469.176, Subd. 4; 5. To pay principal and interest on any loans, advances or other payments made to or on behalf of the EDA or City or for the benefit of the Downtown Chanhassen Redevelopment Project Area by a developer; 6. To finance or otherwise pay premiums and other costs for insurance or other security guaranteeing the payment when due of principal of and interest on bonds pursuant to the TIF Plan or pursuant to MS., Chapter 462C. MS., Sections 469.152 through 469.165, and/or MS., Sections 469.178; and Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No. 10 3-13 7. To accumulate or maintain a reserve securing the payment when due of the principal and interest on the tax increment bonds or bonds issued pursuant to MS, Chapter 462C, MS., Sections 469.152 through 469.165, and/or MS, Sections 469.178. These revenues shall not be used to circumvent any levy limitations applicable to the City nor for other purposes prohibited by MS., Section 469.176, Subd. 4. Tax increments generated in the District will be paid by Carver County to the EDA for the Tax Increment Fund of said District. The EDA or City will pay to the developer(s) annually an amount not to exceed an amount as specified in a developer's agreement to reimburse the costs of land acquisition, public improvements, demolition and relocation, site preparation, and administration. Remaining increment funds will be used for EDA or City administration (up to 10 percent) and the costs of public improvement activities outside the District. Subsection 3-21. Excess Increments Excess increments, as defined in MS., Section 469.176, Subd. 2, shall be used only to do one or more ofthe following: 1. Prepay any outstanding bonds; 2. Discharge the pledge of tax increment for any outstanding bonds; 3. Pay into an escrow account dedicated to the payment of any outstanding bonds; or 4. Return the excess to the County Auditor for redistribution to the respective taxing jurisdictions in proportion to their local tax rates. The EDA or City must spend or return the excess increments under paragraph (c) within nine months after the end of the year. In addition, the EDA or City may, subject to the limitations set forth herein, choose to modify the TIF Plan in order to finance additional public costs in the Downtown Chanhassen Redevelopment Project Area or the District. Subsection 3-22. Requirements for Agreements with the Developer The EDA or City will review any proposal for private development to determine its conformance with the Redevelopment Plan and with applicable municipal ordinances and codes. To facilitate this effort, the following documents may be requested for review and approval: site plan, construction, mechanical, and electrical system drawings, landscaping plan, grading and storm drainage plan, signage system plan, and any other drawings or narrative deemed necessary by the EDA or City to demonstrate the conformance of the development with City plans and ordinances. The EDA or City may also use the Agreements to address other issues related to the development. Pursuant to MS, Section 469.176, Subd. 5, no more than 25 percent, by acreage, of the property to be acquired in the District as set forth in the TIF Plan shall at any time be owned by the EDA or City as a result of acquisition with the proceeds of bonds issued pursuant to MS., Section 469.178 to which tax increments from property acquired is pledged, unless prior to acquisition in excess of25 percent of the acreage, the EDA or City concluded an agreement for the development or redevelopment of the property acquired and which provides recourse for the EDA or City should the development or redevelopment not be completed. Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No.1 0 3-14 Subsection 3-23. Assessment Agreements Pursuant to MS., Section 469.177, Subd. 8, the EDA or City may enter into a written assessment agreement in recordable form with the developer of property within the District which establishes a minimum market value of the land and completed improvements for the duration of the District. The assessment agreement shall be presented to the County Assessor who shall review the plans and specifications for the improvements to be constructed, review the market value previously assigned to the land upon which the improvements are to be constructed and, so long as the minimum market value contained in the assessment agreement appears, in the judgment of the assessor, to be a reasonable estimate, the County Assessor shall also certify the minimum market value agreement. Subsection 3-24. Administration of the District Administration of the District will be handled by the City Manager. Subsection 3-25. Annual Disclosure Requirements Pursuant to MS., Section 469.175, Subds. 5, 6, and 6b the EDA or City must undertake financial reporting for all tax increment financing districts to the Office of the State Auditor, County Board and County Auditor on or before August 1 of each year. MS., Section 469.175, Subd. 5 also provides that an annual statement shall be published in a newspaper of general circulation in the City on or before August 15. If the City fails to make a disclosure or submit a report containing the information required by MS., Section 469.175 Subd. 5 and Subd. 6, the OSA will direct the County Auditor to withhold the distribution of tax increment from the District. Subsection 3-26. Reasonable Expectations As required by the TIF Act, in establishing the District, the determination has been made that the anticipated development would not reasonably be expected to occur solely through private investment within the reasonably foreseeable future and that the increased market value ofthe site that could reasonably be expected to occur without the use of tax increment financing would be less than the increase in the market value estimated to result from the proposed development after subtracting the present value of the projected tax increments for the maximum duration of the District permitted by the TIF Plan. In making said determination, reliance has been placed upon written representation made by the developer to such effects and upon EDA and City staff awareness of the feasibility of developing the project site within the District. A comparative analysis of estimated market values both with and without establishment of the District and the use oftax increments has been performed as described above. Such analysis is included with the cashflow in Appendix D, and indicates that the increase in estimated market value ofthe proposed development (less the indicated subtractions) exceeds the estimated market value of the site absent the establishment of the District and the use of tax increments. Subsection 3-27. Other Limitations on the Use of Tax Increment 1. General Limitations. All revenue derived from tax increment shall be used in accordance with the TIF Plan. The revenues shall be used to finance, or otherwise pay the cost of redevelopment of the Downtown Chanhassen Redevelopment Project Area pursuant to MS., Sections 469.090 to 469.1082. Tax increments may not be used to circumvent existing levy limit law. No tax increment may be used for the acquisition, construction, renovation, operation, or maintenance of a building to be used primarily and regularly for conducting the business of a municipality, county, school district, or any other local unit Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No. 10 3-15 of government or the state or federal government. This provision does not prohibit the use of revenues derived from tax increments for the construction or renovation of a parking structure. 2. Pooling Limitations. At least 75 percent of tax increments from the District must be expended on activities in the District or to pay bonds, to the extent that the proceeds of the bonds were used to finance activities within said district or to pay, or secure payment of, debt service on credit enhanced bonds. Not more than 25 percent of said tax increments may be expended, through a development fund or otherwise, on activities outside of the District except to pay, or secure payment of, debt service on credit enhanced bonds. For purposes of applying this restriction, all administrative expenses must be treated as if they were solely for activities outside of the District. 3. Five Year Limitation on Commitment of Tax Increments. Tax increments derived from the District shall be deemed to have satisfied the 75 percent test set forth in paragraph (2) above only if the five year rule set forth in MS., Section 469.1763, Subd. 3, has been satisfied; and beginning with the sixth year following certification of the District, 75 percent of said tax increments that remain after expenditures permitted under said five year rule must be used only to pay previously committed expenditures or credit enhanced bonds as more fully set forth in MS., Section 469.1763, Subd. 5. 4. Redevelopment District. At least 90 percent of the revenues derived from tax increment from a redevelopment district must be used to finance the cost of correcting conditions that allow designation of redevelopment and renewal and renovation districts under MS., Section 469.176 Subd. 4j. These costs include, but are not limited to, acquiring properties containing structurally substandard buildings or improvements or hazardous substances, pollution, or contaminants, acquiring adjacent parcels necessary to provide a site of sufficient size to permit development, demolition and rehabilitation of structures, clearing of the land, the removal of hazardous substances or remediation necessary for development of the land, and installation of utilities, roads, sidewalks, and parking facilities for the site. The allocated administrative expenses of the EDA or City, including the cost of preparation of the development action response plan, may be included in the qualifying costs. Subsection 3-28. Summary The Chanhassen Economic Development Authority is establishing the District to preserve and enhance the tax base, redevelop substandard areas, and provide employment opportunities in the City. The TIF Plan for the District was prepared by Ehlers & Associates, Inc., 3060 Centre Pointe Drive, Roseville, Minnesota 55113, telephone (651) 697-8500. Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No.1 0 3-16 Appendix A Project Description In 2006, SouthWest Transit secured $7 million in federal funds to be used for the construction of a new park and ride facility in downtown Chanhassen. The new multilevel ramp could accommodate up to 420 vehicles. Currently, SouthWest Transit operates a one-acre park and ride facility (up to 120 vehicles) behind the Chanhassen Dinner Theater. For this project to move ahead, the City will need to take the lead in providing access to the new facility, which will include the construction of public roadway and utility improvements. The public improvements are proposed to be constructed in two phases. Phase 1 will include the demolition of the existing scene shop building for the Dinner Theater and a bus stop enclosure, site clearing and grading, sanitary sewer relocation, and watermain improvements to prepare for the construction of the parking ramp/transit station. Phase 2 will include street and storm drainage improvements that will be constructed in conjunction with the transit station project. The tax increment and public improvements will also facilitate the construction of approximately 50 multi-family housing units and 10,000 square feet of commercial development in the District. Appendix A-1 Appendix B Maps of the Downtown Chanhassen Redevelopment Project Area and the District Appendix B-1 Tax Increment Financing District Nos. 4 and 10 Downtown Chanhassen Redevelopment Project Area City of Chanhassen, Minnesota "","'" =...... Downtown Chanhassen Redevelopment Project Area z+ ~O =~ Q QJ . aJ S ~ rI:J aJ ~ rI:J J..4 ~ ra u u ~ = .,...c =~b ra v rI:J ~ " .,...c U~Q ~ "'0 blJ o aJ = rI:J · ,...c ~ou .,...c ~ = U 0 ~ J..4 . ,...c ~~ Q ~ Q N c--i' ~ ....t:: ~ ~ Appendix C Description of Property to be Included in the District The District encompasses all property and adjacent rights-of-way and abutting roadways identified by the parcels listed below. Parcel Numbers Legal Description Owner 25-1680010 Block 1, Lot 1, Chanhassen Transit Station Addition SouthWest Transit 25-1680020 Block 1, Lot 2, Chanhassen Transit Station Addition Bloomberg Companies 25-1680030 Block 1, Lot 3, Chanhassen Transit Station Addition Bloomberg Companies 25-1680040* Block 2, Lot 1, Chanhassen Transit Station Addition City of Chanhassen 25-1680050 Outlot A, Chanhassen Transit Station Addition City of Chanhassen 25-1680060* Outlot B, Chanhassen Transit Station Addition City of Chanhassen 25-2830031 * Outlot A, Frontier Cinema Addition, except that part Bloomberg Companies platted as Chanhassen Transit Station * These parcels are being removed from Tax Increment Financing District No.4 to be included in Tax Increment Financing District No. 10. Appendix C-1 Appendix D Estimated Cash Flow for the District Appendix D-1 '" Cl to n. II) <:: .2 a. E " II) II) <( '" " ~ '" II) to OJ - c: Q) E Q. 0 G> > Q) (I);;; "C C .::a::: Q) '" D:: c E .. - Gl C. 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Appendix E Minnesota Business Assistance Form (Minnesota Department of Employment and Economic Development) A Minnesota Business Assistance Form (MBAF) should be used to report and/or update each calendar year's activity by Aprill of the following year. Please see the Minnesota Department of Employment and Economic Development (DEED) web site at htto:/ /www.deed.state.mn.us/Communitv/subsidiesIMBAFF orm.htm for information and forms. Appendix E-1 Appendix F Redevelopment Qualifications for the District Appendix F-1 CITY OF CHANHASSEN CARVER AND HENNEPIN COUNTIES STATE OF MINNESOTA Council member introduced the following resolution and moved its adoption: RESOLUTION NO. RESOLUTION ADOPTING A MODIFICATION TO THE REDEVELOPMENT PLAN FOR THE DOWNTOWN CHANHASSEN REDEVELOPMENT PROJECT AREA; AND ESTABLISHING TAX INCREMENT FINANCING DISTRICT NO. 10 THEREIN AND ADOPTING A TAX INCREMENT FINANCING PLAN THEREFOR. BE IT RESOLVED by the City Council (the "Council") of the City of Chanhassen, Minnesota (the "City"), as follows: Section 1. Recitals 1.01. The Board of Commissioners of the Chanhassen Economic Development Authority (the "EDA") has heretofore established the Downtown Chanhassen Redevelopment Project Area (the "Project Area") and adopted the Redevelopment Plan therefor. It has been proposed by the EDA and the City that the City adopt a Modification to the Redevelopment Plan (the "Redevelopment Plan Modification") for the Project Area and establish Tax Increment Financing District No. 10 (the "District") therein and adopt a Tax Increment Financing Plan (the "TIP Plan") therefor (the Redevelopment Plan Modification and the TIP Plan are referred to collectively herein as the "Plans"); all pursuant to and in conformity with applicable law, including Minnesota Statutes, Sections 469.090 to 469.1082 and Sections 469.174 to 469.1799, all inclusive, as amended, (the "Act") all as reflected in the Plans, and presented for the Council's consideration. 1.02. The EDA and City have investigated the facts relating to the Plans and have caused the Plans to be prepared. 1.03. The EDA and City have performed all actions required by law to be performed prior to the establishment of the District and the adoption and approval of the proposed Plans, including, but not limited to, notification of Carver County and Independent School District No. 112 having taxing jurisdiction over the property to be included in the District, a review of and written comment on the Plans by the City Planning Commission, approval of the Plans by the EDA on April 12, 2010, and the holding of a public hearing upon published notice as required by law. 1.04. Certain written reports (the "Reports") relating to the Plans and to the actIvltIes contemplated therein have heretofore been prepared by staff and consultants and submitted to the Council and/or made a part of the City files and proceedings on the Plans. The Reports, including the redevelopment qualifications reports and planning documents, include data, information and/or substantiation constituting or relating to the basis for the other findings and determinations made in this resolution. The Council hereby confirms, ratifies and adopts the Reports, which are hereby incorporated into and made as fully a part of this resolution to the same extent as if set forth in full herein. 1.05 The City is not modifying the boundaries of the Project Area, but is however, modifying the Redevelopment Plan therefor. Section 2. Findings for the Adoption and Approval of the Plans 2.01. The Council hereby finds that the Plans are intended and, in the judgment ofthis Council, the effect of such actions will be, to provide an impetus for development in the public interest and accomplish certain objectives as specified in the Plans, which are hereby incorporated herein. Section 3. Findings for the Establishment of the District 3.01. The Council hereby finds that the District is in the public interest and is a "redevelopment district" under Minnesota Statutes, Section 469.174, Subd. lO(a)(I) of the Act. 3.02. The Council further finds that the proposed redevelopment would not occur solely through private investment within the reasonably foreseeable future and that the increased market value of the site that could reasonably be expected to occur without the use of tax increment financing would be less than the increase in the market value estimated to result from the proposed development after subtracting the present value of the projected tax increments for the maximum duration of the District permitted by the TIP Plan, that the Plans conform to the general plan for the development or redevelopment of the City as a whole; and that the Plans will afford maximum opportunity consistent with the sound needs of the City as a whole, for the development or redevelopment of the District by private enterprise. 3.03. The Council further finds, declares and determines that the City made the above findings stated in this Section and has set forth the reasons and supporting facts for each determination in writing, attached hereto as Exhibit A. 3.04. The EDA elects to calculate fiscal disparities for the District in accordance with Minnesota Statutes, Section 469.177, Subd. 3, clause b, which means the fiscal disparities contribution would be taken from inside the District. Section 4. Public Purpose 4.01. The adoption of the Plans conforms in all respects to the requirements of the Act and will help fulfill a need to develop an area of the City which is already built up, to improve the tax base and to improve the general economy of the State and thereby serves a public purpose. For the reasons described in Exhibit A, the City believes these benefits directly derive from the tax increment assistance provided under the TIP Plan. A private developer will receive only the assistance needed to make this development financially feasible. As such, any private benefits received by a developer are incidental and do not outweigh the primary public benefits. Section 5. Approval and Adoption of the Plans 5.01. The Plans, as presented to the Council on this date, including without limitation the findings and statements of objectives contained therein, are hereby approved, ratified, established, and adopted and shall be placed on file in the office of the City Manager. 5.02. The staff of the City, the City's advisors and legal counsel are authorized and directed to proceed with the implementation of the Plans and to negotiate, draft, prepare and present to this Council for its consideration all further plans, resolutions, documents and contracts necessary for this purpose. 5.03 The Auditor of Carver County is requested to certify the original net tax capacity of the District, as described in the Plans, and to certify in each year thereafter the amount by which the original net tax capacity has increased or decreased; and the EDA is authorized and directed to forthwith transmit this request to the County Auditor in such form and content as the Auditor may specify, together with a list of all properties within the District, for which building permits have been issued during the 18 months immediately preceding the adoption of this resolution. 5.04. The City Manager is further authorized and directed to file a copy of the Plans with the Commissioner of the Minnesota Department of Revenue and the Office of the State Auditor pursuant to Minnesota Statutes 469.175, Subd. 4a. The motion for the adoption of the foregoing resolution was duly seconded by Council member , and upon a vote being taken thereon, the following voted in favor thereof: and the following voted against the same: Dated: April 12, 2010 ATTEST: Thomas A. Furlong, Mayor Todd Gerhardt, City Manager (Seal) EXHIBIT A RESOLUTION NO. The reasons and facts supporting the findings for the adoption of the Tax Increment Financing Plan (TIP Plan) for Tax Increment Financing District No. 10 (District), as required pursuant to Minnesota Statutes, Section 469.175, Subdivision 3 are as follows: 1. Finding that the District is a redevelopment district as defined in M.S., Section 469.174, Subd. 1 O( a)( 1). The District consists of seven parcels, with plans to redevelop the area for commercial and housing purposes. At least 70 percent of the area of the parcels in the District are occupied by buildings, streets, utilities, paved or gravel parking lots or other similar structures and more than 50 percent of the buildings in the District, not including outbuildings, are structurally substandard to a degree requiring substantial renovation or clearance. (See Appendix F of the TIP Plan.) 2. Finding that the proposed development, in the opinion of the City Council, would not reasonably be expected to occur solely through private investment within the reasonably foreseeable future and that the increased market value of the site that could reasonably be expected to occur without the use of tax increment financing would be less than the increase in the market value estimated to result from the proposed development after subtracting the present value of the projected tax increments for the maximum duration of the District permitted by the TIF Plan. The proposed development, in the opinion of the City, would not reasonably be expected to occur solely through private investment within the reasonably foreseeable future: This finding is supported by the fact that the redevelopment proposed in the TIP Plan meets the City's objectives for redevelopment. Due to the high cost of redevelopment on the parcels currently occupied by substandard buildings, the limited amount of commercial property for expansion adjacent to the existing project, the incompatible land uses at close proximity, and the cost of financing the proposed improvements, this project is feasibly only through assistance, in part from tax increment financing. In 2006, SouthWest Transit secured $7 million in federal funds to be used for the construction of a new park and ride facility in downtown Chanhassen. The new multi-level ramp can accommodate up to 420 vehicles. Currently, SouthWest Transit operates a one-acre park and ride facility (up to 120 vehicles) behind the Chanhassen Dinner Theater. While the ramp allows additional parking for area businesses in the evening hours, the public roadway and utility improvements are needed to facilitate new retail and housing development. The developer will receive TIP assistance only when new private development occurs. The City has also expended dollars up front for acquisition and associated public improvement costs, which it anticipates repaying with TIP. The increased market value of the site that could reasonably be expected to occur without the use of tax increment financing would be less than the increase in market value estimated to result from the proposed development after subtracting the present value of the projected tax increments for the maximum duration of the District permitted by the TIF Plan: This finding is justified on the grounds that the cost of site and public improvements and utilities add to the total redevelopment cost. The public improvements are proposed to be constructed in two phases. Phase 1 will include the demolition of the existing scene shop building for the Dinner Theater and a bus stop enclosure, site clearing and grading, sanitary sewer relocation, and watermain improvements to prepare for the construction of the parking ramp/transit station. Phase 2 will include street and storm drainage improvements that will be constructed in conjunction with the transit station project. The tax increment and public improvements will also facilitate the construction of approximately 50 multi-family housing units and 10,000 square feet of commercial development in the District. The City reasonably determines that no other redevelopment of similar scope is anticipated on this site without substantially similar assistance being provided to the development. Therefore, the City concludes as follows: a. The City's estimate of the amount by which the market value of the entire District will increase without the use of tax increment financing is $0. b. If the proposed development occurs, the total increase in market value will be $8,290,200 (see Appendix D and G of the TIP Plan) c. The present value of tax increments from the District for the maximum duration of the district permitted by the TIP Plan is estimated to be $1,966,835 (see Appendix D and G ofthe TIP Plan). d. Even if some development other than the proposed development were to occur, the Council finds that no alternative would occur that would produce a market value increase greater than $6,323,365 (the amount in clause b less the amount in clause c) without tax increment assistance. 3. Finding that the TIF Plan for the District conforms to the general plan for the development or redevelopment of the municipality as a whole. The Planning Commission reviewed the TIP Plan and found that the TIP Plan conforms to the general development plan of the City. 4. Finding that the TIF Plan for the District will afford maximum opportunity, consistent with the sound needs of the City as a whole, for the development or redevelopment of Downtown Chanhassen Redevelopment Project Area by private enterprise. The project to be assisted by the District will result in increased employment in the City and the State of Minnesota, the renovation of substandard properties, increased tax base of the State and add a high quality development to the City. Through the implementation of the TIP Plan, the City will increase the availability of safe and decent life- cycle housing in the City. CITY OF CHANHASSEN CARVER AND HENNEPIN COUNTIES STATE OF MINNESOTA Council member introduced the following resolution and moved its adoption: RESOLUTION NO. RESOLUTION APPROVING THE ELIMINATION OF PARCELS FROM TAX INCREMENT FINANCING DISTRICT NO. 4 (CARVER COUNTY TIF DISTRICT NO. 28), LOCATED WITHIN THE DOWNTOWN CHANHASSEN REDEVELOPMENT PROJECT AREA, IN THE CITY OF CHANHASSEN. WHEREAS, on May 22, 1995, the City of Chanhassen (the "City) established Tax Increment Financing District No.4 (the "TIP District") within its the Downtown Chanhassen Redevelopment Project Area; and WHEREAS, the Chanhassen Economic Development Authority (the "EDA") IS the administrative authority for the TIP District; and WHEREAS, the TIP District, in part, included the following parcel numbers, which were previously certified in the TIP District (the "Parcels"): Old Parcel Numbers: 25-0130700 25-2830030 The old parcel numbers have been retired due to a new plat and split. New Parcel Numbers: 25-1680040 25-1680060 25-2830031 WHEREAS, the City desires by this resolution to cause the elimination of the Parcels from the TIP District thereby reducing the size of the TIP District; and NOW THEREFORE, BE IT RESOLVED as follows: 1. The tax increment financing plan ("TIP Plan") for the TIP District is hereby modified to remove the Parcels from the TIP District, effective for taxes payable in 2011. 2. Upon approval of a similar resolution by the EDA, staff are authorized and directed to attach a copy of this resolution to the TIP Plan for the TIP District in City files, file a copy of this resolution with the County Auditor of Carver County along with instructions to adjust the records for the TIP District accordingly, and file a copy of the resolution with the Commissioner of Revenue and the Office of the State Auditor. The motion for the adoption of the foregoing resolution was duly seconded by Council member , and upon a vote being taken thereon, the following voted in favor thereof: and the following voted against the same: Dated: April 12, 2010 ATTEST: Thomas A. Furlong, Mayor Todd Gerhardt, City Manager (Seal)