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B1 Tax Increment Dist. #9 TIF Plan and Contract for Chanhassen Gateway Place CITY OF CHANHASSEN 7700 Market Boulevard PO Box 147 Chanhassen, MN 55317 Administration Phone 952.2271100 Fax 952.227 1110 Building Inspections Phone 952.2271180 Fax 952.2271190 Engineering Phone 952.2271160 Fax 952.227 1170 Finance Phone 952.2271140 Fax: 952.227 1110 Park & Recreation Phone 952.2271120 Fax 952.227 1110 Recreation Center 2310 Coulter Boulevard Phone 952.2271400 Fax 952.2271404 Planning & Natural Resources Phone 952.2271130 Fax 952.2271110 Public Works 1591 Park Road Phone 952.227 1300 Fax 952.2271310 Senior Center Phone 952.2271125 Fax 952.227 1110 Web Site www.ci.chanhassen.mn.us (3-1 MEMORANDUM TO: Todd Gerhardt, ExecutIve DIrector FROM: JustIn Miller, AssIstant Executive Directo~ March 27, 2006 6~ DATE: RE: Tax Increment District #9 TIF Plan and Contract for Private Development - Chanhassen Gateway Place BACKGROUND Last summer, the Sand Compames approached the City about providing support for their affordable housing tax credIt applicatIOn with the Minnesota Housing Finance Agency (MHFA). At the time of their application, the city provided a letter of support indIcating that the CIty would consider tax Increment financing (TIF) aSSIstance If the project was awarded tax credits. In October, the Sand Companies were notIfied that they had been selected as a recipient of tax credits by the MHF A. Over the past few months, staff and the developer have been working with the City's financial advisor, Ehlers and AssocIates, to develop a TIF plan for this project. This proposed district will be set up as an Economic Development Authonty (EDA) district, so both the TIF plan and contract for private development must be approved by the EDA. However. the TIF plan and contract for private development will not take effect unless the City Council approves the TIF plan after tonie:ht's public hearine:. The development, which consists of a 48-unit apartment building, will be located at the comer of new Highway 212 and relocated Highway 101. The City Council has already approved the preliminary plat and site plan for this project, and the final plat IS scheduled to be presented to the City Council at tonight's meetIng. The developer intends to begin construction late this summer or early fall, with an antIcIpated opemng in fall 2007. The hIghlights of the proposed TIF plan are as follows: · The project area includes only the parcel where the proposed 48-umt apartment project will be located. No other parcels WIll be included in the TIF district. · ThIS will be a housing district pursuant to State of Minnesota statutes, where at least 40% of the units wIll be occupied WIth persons at 60% of medIan Income and rents will be restncted by IRS gmdelines. · The duration of the district is proposed to be 25 years after receIpt of the first increment by the City. The City can choose to decertify the district The City 01 Chanhassen · A growing community with clean lakes, quality schools, a charming downtown, thriving businesses, winding trails, and beautitul parks. A great place to live, work, and play G'\ADMIN\JM\Sand Company\EDA development agreement staff report.doe prior to this time, but establIshing It in this manner provides the greatest flexibility for any unknown future projects. · The district is estimated to produce $1,465,000 in increment over the lIfe of the dIstriCt. Key points of the proposed contract for pnvate development between the EDA and Chanhassen Gateway Place, LLC include: · Increment from the project will be paid to the developer in the following form: o 90% of increment produced will be paid back to the developer for five years (August 1, 2009; February 1 and August 1 in 2010, 2011,2012, and 2013; and February 1,2014) o 65% of increment produced will be paid back to the developer for the next two years (August 1,2014; February 1 and August 1, 2015; and February 1,2016) · The EDA will issue a "pay-as-you-go" note in an amount not to exceed $300,000. The actual amount of assistance will depend on the amount of taxes paid, but the EDA's exposure is limited to $300,000 over the life of the agreement. · 40% of the units must be reserved for persons whose Income is equal to or less than 60% of the median income for the Twin Cities metropolitan statistical area, adjusted for household SIze. During preliminary discussions with the developer and the CIty council, the proposal was to provide assistance in the amount of 90% for five years and 50% for two additional years. Since this time, numerous costs have increased for the developer, and they have requested that the format be amended to 90% for five years and 65% for the two additional years. Even with this revision, the amount of assistance is below the $300,000 that was estimated when staff initially proposed the idea to the council, so staff sees this as a reasonable request and IS supportive of it. The proposed TIP plan contemplates that the project will be paying taxes at the 1.25% tax capacity rate applIed to all apartment buildings in the state. If this rate is applied, It is estimated by Ehlers and Associates that $286,160 in Increment will be produced through the end of the contract period. However, the developer is investIgating the possibIlIty of applying the 4d tax capacity rate, WhICh is allowed for affordable housing projects. If this IS the case, a rate of .75% WIll be applied, and the amount of increment produced WIll be reduced to $180,987. However, this will not Impact the city's liabIlIty, as the tax Increment note IS capped at $300,000, and the amount paid to the developer is entIrely dependent on the amount of taxes they pay. In other words, if they pay less in taxes, they receive less back due to the 90%/65% reimbursement arrangement. G.\ADMINVM\Sand Company\EDA development agreement staff report. doc RECOMMENDA TION Staff recommends that the Chanhassen Economic Development Authority adopt the attached resolutIon approving the Tax Increment Financing plan for TIF District #9 and the Contract for Private Development with Chanhassen Gateway Place, LLC. Approval of this item requires a majority vote of the EDA, and will only take effect if the City Council approves the TIP plan after tonight's public heanng. Go\ADMlN\JM\Sand Company\EDA development agreement staff report.doc CHANHASSEN ECONOMIC DEVELOPMENT AUTHORITY CITY OF CHANHASSEN CARVER AND HENNEPIN COUNTIES, MINNESOTA DATE: April 10. 2006 RESOLUTION NO: 2006-02 MOTION BY: SECONDED BY: RESOLUTION ADOPTING A MODIFICATION TO THE REDEVELOPMENT PLAN FOR THE DOWNTOWN CHANHASSEN REDEVELOPMENT PROJECT AREA AND ESTABLISHING TAX INCREMENT FINANCING DISTRICT NO.9 THEREIN AND ADOPTING A TAX INCREMENT FINANCING PLAN THEREFOR. WHEREAS, it has been proposed by the Board of Commissioners (the "Board") of the Chanhassen Economic Development Authority (the "EDA") and the City of Chanhassen (the "City") that the EDA adopt a Modification to the Redevelopment Plan (the "Redevelopment Plan Modification") for the Downtown Chanhassen Redevelopment Project Area and establish Tax Increment Financing District No.9 and adopt a Tax Increment Financing Plan (the "TIP Plan") therefore (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, inclusive, as amended (the "Act"), all as reflected in the Plans and presented for the Board's consideration; and WHEREAS, the EDA has investigated the facts relating to the Plans and has caused the Plans to be prepared; and WHEREAS, the EDA has performed all actions required by law to be performed prior to the adoption of the Plans. The EDA has also requested the City Planning Commission to provide for review of and written comment on Plans and requested the City Council to schedule a public hearing on the Plans upon published notice as required by law. NOW, THEREFORE, BE IT RESOLVED by the Board as follows: 1. The EDA hereby finds that Tax Increment Financing District No. 9 is in the public interest and is a "housing district" under M.S., Section 469.174, Subd. 11 and M.S. Section 469.1761 and a "qualified housing district" under M.S., Section 469.174, Subd. 29, and finds that the adoption of the proposed Plans conform in all respects to the requirements of the Act and will help fulfill a need to, to provide affordable housing opportunities, to improve the tax base and to improve the general economy of the State and thereby serves a public purpose. 2. The EDA further finds that the Plans will afford maximum opportunity, consistent with the sound needs for the City as a whole, for the development or redevelopment of the Downtown Chanhassen Redevelopment Project Area by private enterprise in that the intent is to provide only that public assistance necessary to make the private developments financially feasible. 3. expanded. The boundaries of the Downtown Chanhassen Redevelopment Project Area are not being 4. The reasons and facts supporting the findings in this resolution are described in the TIP Plan and in the exhibit attached to the City resolution approving the Plans, on file in City Hall. 5. Conditioned upon the approval thereof by the City Council following its public hearing thereon, the Plans, as presented to the EDA on this date, are hereby approved, established and adopted and shall be placed on file in the office of the Executive Director of the EDA. 6. Upon approval of the Plans by the City Council, the staff, the EDA's advisors and legal counsel are authorized and directed to proceed with the implementation of the Plans and for this purpose to negotiate, draft, prepare and present to this Board for its consideration all further plans, resolutions, documents and contracts necessary for this purpose. Approval of the Plans does not constitute approval of any project or a Development Agreement with any developer. 7. Upon approval of the Plans by the City Council, the Executive Director of the EDA is authorized and directed to forward a copy of the Plans to the Minnesota Department of Revenue pursuant to Minnesota Statutes 469.175, Subd. 4a. 8. The Executive Director is authorized and directed to forward a copy of the Plans to the Carver County Auditor and request that the Auditor certify the original tax capacity of the District as described in the TIP Plan, all in accordance with Minnesota Statutes 469.177. Approved by the Board of Commissioners of the Chanhassen Economic Development Authority this 10th day of April, 2006. Chair ATTEST: Executive Director MODIFICATION TO THE REDEVELOPMENT PLAN FOR THE DOWNTOWN CHANHASSEN REDEVELOPMENT PROJECT AREA and the TAX INCREMENT FINANCING PLAN for the establishment of TAX INCREMENT FINANCING DISTRICT NO.9 (a housing district) within THE DOWNTOWN CHANHASSEN REDEVELOPMENT PROJECT AREA emur CBANIIASSEI CHANHASSEN ECONOMIC DEVELOPMENT AUTHORITY CITY OF CHANHASSEN CARVER COUNTY STATE OF MINNESOTA Public Hearing: April 10, 2006 Adopted: . EHLERS & ASSOCIATES INC Prepared by: EHLERS & ASSOCIATES. INC 3060 Centre Pointe Drive, Roseville, Minnesota 55113-1105 651-697-8500 fax: 651-697-8555 wvvw ehlers-inc. com TABLE OF CONTENTS (for reference purposes only) SECTION 1- MODIFICA TION TO THE REDEVELOPMENT PLAN FOR THE DOWNTOWN CHANHASSEN REDEVELOPMENT PROJECT AREA 1-1 Foreword ............................................................. 1-1 SECTION 11- TAX INCREMENT FINANCING PLAN FOR TAX INCREMENT FINANCING DISTRICT NO. 9.......................... 2-1 Subsection 2-1. Foreword............................................... 2-1 Subsection 2-2. Statutory Authority. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " 2-1 Subsection 2-3. Statement of Objectives ................................... 2-1 Subsection 2-4. Redevelopment Plan Overview. . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2-1 Subsection 2-5. Description of Property in the District and Property To Be Acquired . 2-2 Subsection 2-6. Classification of the District . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2-2 Subsection 2-7. Duration of the District. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2-4 Subsection 2-8. Original Tax Capacity, Tax Rate and Estimated Captured Net Tax Capacity Value/lncrement and Notification of Prior Planned Improvements. . . . . . . . . . . . . . .. 2-4 Subsection 2-9. Sources of Revenue/Bonded Indebtedness .................... 2-5 Subsection 2-10. Uses of Funds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2-6 Subsection 2-11. Fiscal Disparities Election. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2-7 Subsection 2-12. Business Subsidies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2-8 Subsection 2-13. County Road Costs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2-9 Subsection 2-14. Estimated Impact on Other Taxing Jurisdictions. . . . . . . . . . . . . . . .. 2-9 Subsection 2-15. Supporting Documentation ................................ 2-11 Subsection 2-16. Definition of Tax Increment Revenues...... ...... ........... 2-11 Subsection 2-17. Modifications to the District. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2-11 Subsection 2-18. Administrative Expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " 2-12 Subsection 2-19. Limitation of Increment ................................... 2-13 Subsection 2-20. Use of Tax Increment .................................... 2-13 Subsection 2-21. Excess Increments ...................................... 2-14 Subsection 2-22. Requirements for Agreements with the Developer. . . . . . . . . . . . .. 2-14 Subsection 2-23. Assessment Agreements ................................. 2-15 Subsection 2-24. Administration of the District. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2-15 Subsection 2-25. Annual Disclosure Requirements ........................... 2-15 Subsection 2-26. Reasonable Expectations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2-15 Subsection 2-27. Other Limitations on the Use of Tax Increment. . . . . . . . . . . . . . . .. 2-16 Subsection 2-28. Summary.............................................. 2-16 APPENDIX A PROJECT DESCRIPTION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. A-1 APPENDIX B MAPS OF THE DOWNTOWN CHANHASSEN REDEVELOPMENT PROJECT AREA AND TAX INCREMENT FINANCING DISTRICT NO.9. . . . . . . . . . . . . . . . . . . . . . . . .. B-1 APPENDIX C DESCRIPTION OF PROPERTY TO BE INCLUDED IN THE DISTRICT. . . . . . . . . . . .. C-1 APPENDIX D ESTIMATED CASH FLOW FOR THE DISTRICT ............. ................ D-1 APPENDIX E HOUSING QUALIFICATIONS FOR THE DISTRICT ............................ E-1 APPENDIX F BUT/FOR QUALIFICATIONS. . . .. . . . . . . . . . . . . . . . . .. . . . . . . . . .. . . . . . . . . . . . .. F-1 SECTION 1- MODIFICA TION 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 ofthe 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.9. 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 Redevelopment Plan for the Downtown Chanhassen Redevelopment Project Area 1-1 SECTION 11- TAX INCREMENT FINANCING PLAN FOR TAX INCREMENT FINANCING DISTRICT NO.9 Subsection 2-1. 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.9 (the "District"), a housing tax increment financing district, located in the Downtown Chanhassen Redevelopment Project Area. Subsection 2-2. Statutory Authority Within the CIty, there exists areas where public involvement is necessary to cause development or redevelopment to occur. To this end, the City has certain statutory powers pursuant to Minnesota Statutes ("MS. If), Sections 469.124 to 469.134, inclusive, as amended, and MS., Sections 469.174 to 469.1799, inclusive, as amended (the "Tax Increment Financing Act" or "TIF Act"), to assist in financing public costs related to thIS project. This section contains the Tax Increment Financing Plan (the "TIF Plan") for the Distnct. Other relevant information is contamed in the Modification to the Redevelopment Plan for the Downtown Chanhassen Redevelopment Project Area. Subsection 2-3. Statement of Objectives The District currently consists of a portion of one existing parcel ofland and adjacent and internal rights-of- way. The District is bemg created to facilitate construction of 48 units of affordable rental housing near the intersectIon of the new Highway 212 and relocated Highway 101 in the City of Chanhassen. Please see Appendix A for further project informatlOn. Contracts for this project have not been entered into at the time of preparation of this TIF Plan, but development is likely to occur in the summer of 2006. 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 quahfied development or redevelopment actiVIties. These activities are anticipated to occur over the life of the Downtown Chanhassen Redevelopment Project Area and the District. Subsection 2-4. Redevelopment Plan Overview 1. Property to be Acqmred - Selected property located withm the District may be acquired by the City and is further described in this TIF Plan. 2. Relocation - RelocatlOn services, to the extent required by law, are available pursuant to MS, Chapter 117 and other relevant state and federal laws. 3. Upon approval of a developer's plan relating to the project and completion of the necessary legal reqmrements, the City may sell to a developer selected properties that it may acquire withm the DIstrict or may lease land or facihties to a developer. Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No 9 2-1 4. The City may perform or provide for some or all necessary acquisition, construction, relocation, demolition, and required utilities and public street work within the District. Subsection 2-5. 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 parcel listed below. The subject property is currently being platted into several parcels. Only the parcel containing the rental housing will be included in the District. See the map in Appendix B for further information on the location of the District. Parcel Number a portion of 25-024241 0 The City may acquire any parcel within the District including mterior and adjacent street rights of way. Any properties identified for acquisition will be acquired by the 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 City may acquire property by gift, dedication, condemnation or direct purchase from willing sellers in order to achieve the objectives of this TIF Plan. Such acquisitions will be undertaken only when there is assurance of funding to finance the acquisition and related costs. Subsection 2-6. Classification of the District The City, m determining the need to create a tax increment financing district in accordance with MS, Sections 469 174 to 469.1799, as amended, inclusive, finds that the District, to be established, is a housing district pursuant to MS, Section 469.174, Subd. 11 and MS, Section 469.1761 as defined below: MS, Section 469.174, Subd.l1: "Housing district" means a type of tax increment financing district which consists of a project, or a portion of a project, intended for occupancy, in part, by persons or families of low and moderate income, as defined in chapter 462A, Title II of the National Housing Act of 1934, the National Housing Act of1959, the United States Housing Act of 1937, as amended, Title V of the Housing Act of 1949, as amended, any other similar present or future federal, state, or municipal legislation, or the regulations promulgated under any of those acts, and that satisfies the requirements of MS, Section 469.1761. Housing project means a project, or portion of a project, that meets all the qualifications of a housing district under this subdivision, whether or not actually established as a housing district. MS, Section 469.1761: Subd. 1 Requirement imposed. (a) In order for a tax increment financing district to qualify as a housing district: (1) the income limitations provided in this section must be satisfied; and (2) no more than 20 percent of the squarefootage of buildings that receive assistancefrom tax increments may consist of commercial, retail, or other nonresidential uses Chanhassen Economic Development Authority Tax Increment Financmg Plan for Tax Increment Financing District No.9 2-2 (b) The requirements imposed by this section apply to property receiving assistance financed with tax increments, including interest reduction, land transfers at less than the Authority's cost of acquisition, utility service or connections, roads, parking facilities, or other subsidies. The provisions of this section do not apply to districts located within a targeted area as defined in Section 462C.02 Subd 9, clause (e). Subd. 2. Owner occupied housing. For owner occupied residential property, 95 percent of the housing units must be initially purchased and occupied by individuals whose family income is less than or equal to the income requirements for qualified mortgage bond projects under section 143 (f) of the Internal Revenue Code. Subd. 3. Rental property. For residential rental property, the property must satisfy the income requirements for a qualified residential rental project as defined in section 142(d) of the Internal Revenue Code. The requirements of this subdivision apply for the duration of the tax increment financing district. Pursuant to MS. 469.176 Subd. 7(a), the City may request inclusion in the District and the County Auditor may certify the original tax capacity of a parcel or a part of a parcel that qualified under the provisions of MS 273.111 or 273.112 or Chapter 473Hfor taxes payable in any of the five calendar years before filing of the request for certification only for: (1) a district in which 85 percent or more ofthe planned buildings and facilities (determined on the basis of square footage) are a quahfied manufacturing facility or a qualified distribution facihty or a combination of both; or (2) a qualified housing district. Pursuant to MS. 469.174, Subd. 29, a "qualified housing district" means: (1) a housing district for a residential rental project or projects in which the only properties receiving assistance from revenues derived from tax increments from the district meet the rent restriction requirements and the low-income occupancy test for a qualified low-income housing project under section 42 (g) of the Internal Revenue Code of 1986, as amended through December 31, 2002, regardless of whether the project actually receives a low- income housing credit; or (2) a housing district for a single-family homeownership project or projects, if 95 percent or more of the homes receiving assistance from tax increments from the district are purchased by qualified purchasers. A qualified purchaser means the first purchaser of a home after the tax increment assistance is provided whose income is at or below 85 percent of the median gross income for a family of the same size as the purchaser Median gross income is the greater of (i) area median gross income, or (ii) the statewide median gross income, as determined by the secretary of Housing and Urban Development. The DIstrict does contam a portion of a parcel that quahfied under the provisions of S 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. The development assisted by the District is a residential rental project that meets the reqmrements of a qualified housmg district. Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No.9 2-3 In meeting the statutory criteria the City relies on the following facts and findings: The District is a housing district consisting of a portion of one existing parcel. The City is currently working with the land owner to plat this portion of the property into several parcels, one of which will remain in the District. The development will consist of 48 units of rental housing. At least 40% of the rental units must be occupied with persons at 60% of median income and rents will be restricted to Section 42 (g) of the Internal Revenue Code of 1986. No more than 20% of the square footage of buildings that receive assistance from tax increments may consist of commercial, retail, or other nonresidential uses. Subsection 2-7. Duration of the District Pursuant to MS, Section 469.175, Subd. 1, and Section 469.176, Subd. 1, the duration of the District must be indicated within the TIF Plan. Pursuant to MS, Section 469.176, Subd. 1b, the duration of the District will be 25 years after receipt of the first increment by the City (a total of26 years of tax increment). The date of receipt by the City of the first tax increment is expected to be 2008. Thus, it is estimated that the Distnct, including any modifications of the TIF Plan for subsequent phases or other changes, would terminate after 2033, or when the TIF Plan is satisfied. Ifincrement is received in 2007, the term of the District will be 2032. The City reserves the right to decertify the District prior to the legally required date. Subsection 2-8. Original Tax Capacity, Tax Rate and Estimated Captured Net Tax Capacity Valuellncrement 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 2005 for taxes payable 2006. Pursuant to MS, Section 469.177, Subds 1 and 2, the County Auditor shall certify in each year (beginning in the payment year 2008) the amount by which the original value has increased or decreased as a result of: 1. Change in tax exempt status of property; 2. ReductIOn or enlargement of the geographic boundaries of the district; 3. Change due to adjustments, negotiated or court-ordered abatements; 4. Change in the use of the property and classification; 5. Change in state law governing class rates; or 6. Change in previously issued building permits. In any year in WhICh the current Net Tax Capacity (NTC) value ofthe District declines below the ONTC, no value will be captured and no tax increment will be payable to the City. The onginallocal tax rate for the Distnct will be the local tax rate for taxes payable 2006, assuming the request for certification is made before June 30, 2006. The ONTC and the Original Local Tax Rate for the District appear in the table on the following page. Pursuant to MS., Section 469.174 Subd. 4 and MS, Section 469.177, Subd. 1, 2, and 4, the estimated Captured Net Tax Capacity (CTC) of the District, within the Downtown Chanhassen Redevelopment Project Area, upon completIOn of the project, will annually approximate tax increment revenues as shown in the table on the following page. The City requests 100 percent of the available mcrease in tax capacity for repayment of its obligations and current expenditures, beginning in the tax year payable 2008. The Project Tax Capacity Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No.9 2-4 (PTC) listed is an estimate of values when the project is completed. Project Estimated Tax Capacity upon Completion (PTC) $55,625 Original Estimated Net Tax Capacity (ONTC) Estimated Captured Tax Capacity (CTC) $1,264 $54,361 1.05641 $57,428 Pay 2006 Original Local Tax Rate Estimated Annual Tax Increment (CTC x Local Tax Rate) Percent Retained by the City 100% * The calculatIOn above estimates the captured tax capacity using tax capacity rate of 1.25% for rental housing. It is anticip-ated that the Chanhassen Gateway housing project will be eligible for the reduced tax capacIty rate of .75%, which would reduce the estimated annual tax increment. Pursuant to MS., Section 469.177, Subd. 4, the City 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 origmal 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 determined that no building permits have been issued during the 18 months immediately preceding approval of the TIF Plan by the City. Subsection 2-9. Sources of Revenue/Bonded Indebtedness Public Improvement costs, acquisition, relocation, utilitIes, housing improvements, streets and sidewalks, and site preparation costs and other costs outlined in the Uses of Funds will be financed primarily through the annual collection of tax increments. The City reserves the right to use other sources of revenue legally ap- plicable to the City and the TIF Plan, including, but not limited to, special assessments, general property taxes, state aid for road maintenance and construction, proceeds from the sale of land, other contributions from the developer and investment income, to pay for the estimated public costs. The City reserves the right to incur bonded indebtedness or other indebtedness as a result of the TIF Plan. As presently proposed, the project will be financed by a pay-as-you-go note. Additional indebtedness may be required to finance other authorized activities. The total princIpal amount of bonded indebtedness, including a general obligatIon (GO) TIF bond, or other indebtedness related to the use of tax increment financing wIll not exceed $950,000 WIthout a modification to the TIF Plan pursuant to applicable statutory reqUIrements. Of the $950,000 m bonded mdebtedness, it is estImated that $200,000 in mterfund loans and $750,000 in bond pnncipal or TIF note princIpal WIll be financed with tax increment revenues. ThIS provIsion does not oblIgate the City to incur debt. The City will Issue bonds or incur other debt only upon the determination that such actIOn is in the best interest of the City. The City may also finance the ac- tIvities to be undertaken pursuant to the TIF Plan through loans from funds of the 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.9 2-5 The estimated sources of funds for the District are contained in the table below. SOURCES OF FUNDS TOTAL Tax Increment $1,465,000 Revenue $0 PROJECT REVENUES $1,465,000 Interfund Loans $200,000 Transfers $0 Bond Principal $750,000 TIF Note Principal $750,000 The other financing sources list above is included for purposes of OSA reporting for the TIF District. It is not intended to be cumulative. Transfers are included in case money is moved from one fund to another before an expenditure. Subsection 2-10. Uses of Funds Currently under consideration for the District is a proposal to facilitate construction of 48 units of affordable rental housing near the intersection of the new Highway 212 and relocated Highway 101. The City has determined that it will be necessary to provide assistance to the project for certain costs. The City 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 FUNDS TOTAL Land/Building Acquisition $770,000 Site ImprovementslPreparation $350,000 Public Utilities $35,000 Housing Improvements $128,500 Streets and Sidewalks $35,000 Interest $0 Administrative Costs (up to 10%) $146,500 PROJECT COSTS TOTAL $1,465,000 Interfund Loans $200,000 Transfers $0 Bond Principal $750,000 TIF Note Principal $750,000 Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No 9 2-6 The other financing uses list on the previous page is included for purposes of OSA reporting for the TIF District. It is not intended to be cumulative. Transfers are included in case money is moved from one fund to another before an expenditure. TIF is expected to be used for the project costs listed on the previous page, which is a not-to-exceed budget rather than an expected budget of costs. It is esttmated that the cost of improvements, including administrative expenses and financing which will be paid or financed with tax increments, will equal $3,165,000, which includes all authorized obligations, as is presented in the budget on the previous page. 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. The City may expend funds for qualIfied housing activities outside of the District boundaries. Subsection 2-11. Fiscal Disparities Election Pursuant to MS., Section 469.177, Subd. 3, the City may elect one of two methods to calculate fiscal disparities. Ifthe calculations pursuant to MS., Section 469.177, Subd. 3, clause a, (outside the District) are followed, the following method of computation shall apply: (1) The original net tax capacity and the current net tax capacity shall be determined before the application of the fiscal disparity provisions of Chapter 276A or 473F. Where the original net tax capacity is equal to or greater than the current net tax capacity, there is no captured net tax capacity and no tax increment determination. Where the original net tax capacity is less than the current net 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 lesser 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 City will choose to calculate fiscal disparities by clause a. It is not anticipated that the District will contain commercial/industrial property. As a result, there should be no impact due to the fiscal disparities provision on the District. 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). Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No.9 2-7 Subsection 2-12. Business Subsidies Pursuant to MS. Sections 116J993, Subd. 3, the following forms of financial assistance are not considered a business subsidy: (I) A business subsidy ofless than $25,000; (2) Assistance that is generally available to all businesses or to a general class of similar businesses, such as a line of business, size, location, or sImilar general cnteria; (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 116J552, Subd. 3; (5) Assistance provided for the sole purpose of renovatmg old or decaying building stock or bringing it up to code and assistance provided for designated historic preservation districts, provided that the assistance is equal to or less than 50% of the total cost; (6) Assistance to provide job readiness and training services if the sole purpose of the assistance is to provide those services; (7) Assistance for housing; (8) Assistance for pollution control or abatement, including assistance for a tax increment financing hazardous substance subdistrict as defined under MS., Section 469 174, Subd. 23; (9) ASSIstance for energy conservation; (10) Tax reductions resulting from conformity with federal tax law; (II) Workers' compensation and unemployment compensation; (12) Benefits derived from regulation; (13) Indirect benefits derived from assistance to educational institutions; (14) Funds from bonds allocated under chapter 474A, bonds issued to refund outstanding bonds, and bonds issued for the benefit of an organization described in section 50 I (c) (3) of the Internal Revenue Code of 1986, as amended through December 31,1999; (15) Assistance for a collaboration between a Minnesota higher education institution and a business; (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 ofthe SIte and in site preparation is 70 percent or more of the assessor's current year's estimated market value; (18) General changes in tax increment financing law and other general tax law changes 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 $75,000 or less; and (22) Federal loan funds provided through the United States Department of Commerce, Economic Development Administration. The City will comply with MS., Section 116J993 to 116J995 to the extent the tax increment assistance under this TIF Plan does not fall under any of the above exemptions. The project IS expected to be exempt under clause (7). Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No.9 2-8 Subsection 2-13. County Road Costs Pursuant to MS., Section 469.175, Subd. 1 a, the county board may require the City to pay for all or part of the cost of county road improvements if the proposed development to be assisted by tax increment will, in the judgement 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. The County roads that serve the housing development were scheduled for reconstruction as part of the County's five year capital improvement plan prior to the proposed development of the rental housing. The reconstruction and realignment of Highway 101 was planned as part of the construction of the new state Highway 212/312. If the county elects to use increments to improve county roads, it must notify the City within forty-five days of receipt of this TIF Plan. In the opinion of the City and consultants, the proposed development outlined in this TIF Plan will have little or no impact upon county roads; therefore the TIF Plan was not forwarded to the county 45 days prior to the public hearing. The City is aware that the county could claim that tax increment should be used for county roads, even after the public hearing. Subsection 2-14. 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 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 Chaska ISD No. 112 2005/2006 Total Net Tax Caoacity 83,829,963 28,439,930 45,893,874 Estimated Captured Tax Capacity (CTC) Uoon Completion 54,361 54,361 54,361 Percent of CTC to Entitv Total 0.0648% 0.1911 % 0.1184% IMP ACT ON TAX RATES Carver County City of Chanhassen Chaska ISD No. 112 Other Total 2005/2006 Percent Potential Extension Rates of Total CTC Taxes 0.408360 38.66% 54,361 22,199 0.266380 25.22% 54,361 14,481 0.328080 31.06% 54,361 17,835 0.053590 5.07% 54.361 2.913 1.056410 100.00% 57,428 Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No.9 2-9 The estimates listed on the previous page display the captured tax capacity when all construction is completed. The tax rate used for calculations is the actual2005/Pay 2006 rate. The total net capacity for the entities listed on the previous page are based on actual Pay 2006 figures. The calculation above estimates the captured tax capacity using tax capacity rate of 1.25%for rental housing. It is anticipated that the Chanhassen Gateway housing project will be eligible for the reduced tax capacity rate of. 75%, which would reduce the estimated fiscal impacts of the District. Pursuant to MS. Section 469.175 Subd. 2(b): (l) It is estimated that the total amount of tax increment that will be generated over the life of the District is $1,465,000; (2) An impact of the District on police protection is expected. The development of vacant land into residential rental housing is expected to generate an estimated two additional police calls per week (104 calls annually). This estimate is based upon comparable property types and cannot be considered a scientifically valid crime analysis. The City currently contracts with the Carver County Sheriffs Department for police services. The City does not expect that the proposed development, in and of itself, will necessitate new capital investment in vehicles or facilities, or require that the City expand its contract with Carver County. However, there may be an increase in calls for service to the general area due to the increased traffic at the intersection of the new Highway 212 and relocated Highway 101 and nearby development planned for the adjacent sites that are not in the tax increment district. The probable impact of the proposed project on fire protection and emergency medical services would be approximately 1 call per week (52 annually) including medical, false alarms, and traffic accidents. New construction requires the building to be sprinkled, so fire risk is minimized. Most calls will be medical emergencies or vehicle accidents. The City has already planned to construct a new fire station in 2007-2008. The Impact of the District on Public Works is expected to be minimal. The road and infrastructure improvements around the site are being completed as part ofthe construction of the new Highway 212/312, and were planned regardless of this housing development being constructed. Other mfrastructure costs related to this specific land use, including sanitary and storm sewer improvements, will be assessed to the property. The project is expected to pay sewer and water connection fees totaling $349,344, which will be used, m part, to pay for the new water treatment plant under construction. The probable impact of borrowing costs is expected to be minimal. It IS not anticipated that there will be any general obligation debt issued in relation to this project, therefore there will be no impact on the CIty'S ability to issue future debt or on the City's debt hmit. (3) It IS estimated that the amount of tax increments over the life of the District that would be attributable to school district levies, assuming the school district's share of the total local tax rate for all taxing jurisdictions remained the same is $463,710; (4) 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 junsdictions remained the same is $577,174; Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No.9 2-10 (5) No requests for additional information from the county or school district regarding the proposed development for the District were received. Subsection 2-15. Supporting Documentation Pursuant to MS. Section 469.175 Subd 1, clause 7 the TIP Plan must contain identification and description of studies and analyses used to make the determination set forth in MS. Section 469.175 Subd 3, clause (b)(2) and the findings are required in the resolution approving the TIF district. Following is a list of reports and studies on file at the City that support the Authority's findings: Planning Commission Staff Report, February 2006 City letter of support regarding Sand's application for tax credits, June 2005 Development Plans, Sand Companies City of Chanhassen Affordable Housing Goals and Related Documents Tax Increment Financing Analysis, Sand Companies Subsection 2-16. Definition of Tax Increment Revenues Pursuant to MS., Section 469.174, Subd 25, tax increment revenues derived from a tax increment financing distnct include all of the 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 2-17. Modifications to the District In accordance with MS., Section 469.175, Subd 4, any: 1. ReductIOn or enlargement of the geographic area of the Downtown Chanhassen Redevelopment Proj ect Area or the District, if the reduction does not meet the requirements of M s., Section 469.175, Subd 4(e); 2. Increase in amount of bonded indebtedness to be incurred; 3. A determination to capitalize interest on debt ifthat determination was not a part of the origInal TIF Plan, or to Increase or decrease the amount of interest on the debt to be capitalized; 4. Increase in the portion of the captured net tax capacity to be retained by the City; 5. Increase in the estimate of the cost ofthe project, including administrative expenses, that will be paid or financed with tax Increment from the District; or 6. DeSignation of additional property to be acquired by the City, shall be approved upon the notice and after the discussion, public hearing and findmgs required for approval of the ongInal TIF Plan. Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No.9 2-1 I 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 housing 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. 11 must be documented. The requirements of this paragraph do not apply if (1) the only modification is elimination of parcel( s) from the Downtown Chanhassen Redevelopment Project Area or the District and (2) (A) the current net tax capacity of the parcel(s) elimmated from the District equals or exceeds the net tax capacity of those parcel(s) in the District's original net tax capacity or (B) the City 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 ofthe parcel(s) eliminated from the District. The City must notifY the County Auditor of any modification that reduces or enlarges the geographic area of the Downtown Chanhassen Redevelopment Project Area or the District. Modifications to the District in the form of a budget modification or an expansion of the boundaries will be recorded in the TIF Plan. Subsection 2-18. Administrative Expenses In accordance wIth MS., Section 469.174, Subd. 14, administrative expenses means all expenditures of the 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 engmeering services, directly connected with the physical development of the real property in the proj ect; 3. Relocation benefits paid to or services provided for persons residing or businesses located in the proJect; or 4. Amounts used to pay principal or interest on, fund a reserve for, or sell at a discount bonds Issued pursuant to MS., Section 469.178; or 5. Amounts used to pay other [mancial obligations to the extent those obligations were used to finance costs described in clauses (I) to (3). For districts for which the request for certification were made before August 1, 1979, or after June 30, 1982, administrative expenses also mclude 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 authonzed by the TIF Plan or the total tax increments, as defined by MS., Section 469.174, Subd. 25, clause (1), from the District, whichever is less. Pursuant to MS., Section 469176, Subd. 4h, tax increments may be used to pay for the County's actual administrattve expenses incurred in connection with the District. 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 City and the County Treasurer shall pay the amount deducted to the State Treasurer for depOSIt in the state general fund to be appropnated to the State AudItor for the cost of financIal reporting of tax mcrement financing information and the cost of examming and auditing authonties' use of tax mcrement 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.9 2-12 Subsection 2-19. 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, qfter 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 acijacent to a parcel but not installation of utility service including sewer or water systems, has been commenced on a parcel located within a tax increment financing district by the authority or by the owner of the parcel in accordance with the tax increment financing plan, no additional tax increment may be taken from that parcel and the original net tax capacity of that parcel shall be excluded from the original net tax capacity of the tax increment financing district. If the authority or the owner of the parcel subsequently commences demolition, rehabilitation or renovation or other site preparation on that parcel including qualified improvement of a street adjacent to that parcel, in accordance with the tax increment financing plan, the authority shall certifY to the county auditor that the activity has commenced and the county auditor shall certifY the net tax capacity thereof as most recently certified by the commissioner of revenue and add it to the original net tax capacity of the tax increment financing district. The county auditor must enforce the provisions of this subdivision. The authority must submit to the county auditor evidence that the required activity has taken place for each parcel in the district. The evidence for a parcel must be submitted by February 1 of the fifth year following the year in which the parcel was certified as included in the district. For purposes of this subdivision, qualified improvements of a street are limited to (1) construction or opening of a new street, (2) relocation of a street, and (3) substantial reconstruction or rebuilding of an existing street. The City or a property owner must improve parcels within the District by approximately April, 2010 and report such actIons to the County Auditor. Subsection 2-20. Use of Tax Increment The City hereby determines that it will use 100 percent of the captured net tax capacity of taxable property located III the District for the following purposes: 1. To pay the pnncipal of and interest on bonds issued to finance a project; 2. To finance, or otherwise pay the capital and administration costs of the Downtown Chanhassen Redevelopment Project Area pursuant to the MS, Sections 469.124 to 469.134; 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 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.9 2-13 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. Revenues derived from tax increment from a housing district must be used solely to finance the cost of housing projects as defined in M.S., Sections 469.174, Subd. 11 and 469.1761. The cost of public improvements directly related to the housing projects and the allocated administrative expenses ofthe EDA may be included in the cost of a housing project. Notwithstanding the definition of a project under section 469.174, increments may be spent to assist housing that meets the requirements under MS Section 469.1763, Subd. 2,paragraph (d) and MS. Section 469.174, Subd. 29, regardless of whether the housing is located within the boundaries of the project area. 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 City for the Tax Increment Fund of said District. The 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 CIty administration (up to 10 percent) and the costs of public Improvement activities outside the District. Subsection 2-21. Excess Increments Excess increments, as defined in MS, Section 469.176, Subd. 2, shall be used only to do one or more of the following: 1. Prepay any outstandmg 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 City must spend or return the excess increments under paragraph ( c) within nine months after the end of the year. In addition, the 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 2-22. Requirements for Agreements with the Developer The 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 followmg documents may be requested for review and approval: site plan, construction, mechanical, and electncal system drawings, landscaping plan, gradmg and storm drainage plan, signage system plan, and any other drawings or narrative deemed necessary by the City to demonstrate the conformance of the development with City plans and ordinances. The City may also use the Agreements to address other issues related to the development. Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No.9 2.14 Pursuant to MS., Section 469.176, Subd. 5, no more than 10 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 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 of 10 percent of the acreage, the City concluded an agreement for the development of the property acquired and which provides recourse for the City should the development not be completed. Subsection 2-23. Assessment Agreements Pursuant to MS., Section 469.177, Subd. 8, the 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 ofthe 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 2-24. Administration of the District AdministratIon of the District will be handled by the City Manager. Subsection 2-25. Annual Disclosure Requirements Pursuant to MS., Section 469.175, Subd. 5, 6, and 6b the City must undertake financial reporting for all tax increment financing districts to the Office of the State Auditor, County Board, County Auditor and School Board 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 falls 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 2-26. 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 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. In making said determinatIon, reliance has been placed upon written representation made by the developer to such effects and upon City staff awareness of the feasibihty of developing the project SIte. A comparative analysis of estimated market values both with and without establishment ofthe Dlstnct and the use of tax increments has been performed as described above. Such analysis IS included with the cashflow in Appendix D, and mdicates that the increase m estimated market value of the proposed development (less the indicated subtractlOns) exceeds the estimated market value of the site absent the establishment of the District and the use of tax increments. Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No.9 2-15 Subsection 2-27. 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 capital and administration costs of the Downtown Chanhassen Redevelopment Project Area pursuant to the MS., Sections 469.124 to 469.134. Tax increments may not be used to circumvent existing levy limit law. No tax increment may be used for the acqUIsition, construction, renovation, operation, or maintenance of a building to be used primarily and regularly for conducting the business of a municipality, county, school district, or any other local unit of government or the state or federal government. This provision does not prohibit the use of revenues derived from tax increments for the construction or renovation of a parking structure. 2. Housing District Exceptions to Restriction on Pooling; Five Year Limit. Pursuant to MS., Section 469.1763, (1) At least 80% of the tax increment derived from the District must be expended on Public Costs incurred within said district, and up to 20% of said tax Increments may be spent on Public Costs incurred outside of the District but within the Downtown Chanhassen Redevelopment Project Area; provided that in the case of a housing district, a housing project, as defined in MS., Section 469.174, Subd. 11 is deemed to be an actlVlty in the District, and (2) public costs within the District shall be limited to reimbursement of public costs paid before or within five years after certification of said district by the County Auditor and interest on all such unreimbursed expenditures; or expenditures are made for housing purposes as permitted by MS., Section 469.1763, Subd. 2, paragraph (b). Subsection 2-28. Summary The EDA IS establishing the DIStrict to provide an impetus for residential development and provide safe and decent life cycle housing in the City. The TIF Plan for the District was prepared by Ehlers & Associates, Inc., 3060 Centre Pointe Drive, Roseville, Minnesota 55113-1105, telephone (651) 697-8500. Chanhassen Economic Development Authority Tax Increment Financing Plan for Tax Increment Financing District No.9 2-16 APPENDIX A PROJECT DESCRIPTION The project will consist of 48 units of rental housing near the intersection of the new Highway 212 and relocated Highway 101. Forty-seven (47) of the units will be restricted for rental to persons with incomes at or below 60% of the area median income, adjusted for family size. The Sand Companies has acquired the property at the northwest comer of new Highway 212 and the relocated Highway 101. When completed, the entire development will include 150 housing units and six acres of commercial development. Only the site on which the Sand Companies intends to construct the 48 unit apartment complex is included in the Tax Increment District. The apartment project has received an award offederal housmg tax credits and favorable financing from the Minnesota Housing Finance Agency. These funding sources, together with the proposed tax increment assistance, WIll make 47 of the rental units initially affordable to families wIth incomes at or below 50% of the median income. It is anticipated that the project will be assisted with a "Pay-As-You-Go" Tax Increment Revenue Note issued by the EDA. Under the terms of the Note, the EDA is expected to pay 90% of the increment generated by the project in Years 2009 through 2013, and 65% of the increment generated by the project in 2014 and 2015. APPENDIX A-I APPENDIX B MAPS OF THE DOWNTOWN CHANHASSEN REDEVELOPMENT PROJECT AREA AND TAX INCREMENT FINANCING DISTRICT NO.9 J V\-l \[", -..;:-- [ .. ~1J . '*' 1m.' ll\JIIBSB rLn....J o 700 1,400 I 2,800 I 4,200 I Feel w+N E 5,600 S Legend D Downtown Redevelopment Project Area _ Tax Increment Financing District No 9 APPENDIX B-1 Location Map Gateway North/Gateway Place NW Corner Realigned Highway 101 & Future Highway 212 Planning Case No. 06-05 City of Chanhassen >A/~J'IJ~~ r~~~ ~at- --., fI~~ ~l :: ~L..I. "..-- /." ..... j!!!J!& ::::.\ ~ <\'11 T :;t~ ~ ~tt:. ).1[ ~~? U ,-7 rll- r- \ \Il.t- ~ .~~ "'~ fj ~ . ~~ '<if ,&:-;:~ Vl~:m, / - \ 'fJ_~ / - - I---- 'J. I ~ ~L~I A~~ ~ ~:1( ~'" ~ li~ IIIII1l f -.. , - i~~~ ~ ~ SUBJECT === PROPERTY / Lake Susan - ....., -, ,...-:::::: I--" f- f- )......... ~ ill ,~~ f ...- ..., ~rr lyInM a~ I CCA ~ 1.1 ~jlr m' ~/\~J~ ~)sitt ). ~ U\\J J~ J / I .... 'J...2F: I J::I. APPENDIX B-2 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 parcel* listed below. Original Parcel Number* 25-0242410 * The parcel is being replatted and new parcel numbers will be assigned by Carver County. The portion ofPID 25-0242410 that is to be included in the District is: This information will be completed prior to the request for certification of the District. APPENDIX C-I 3110/2006 81 ~.~~~.~! Page 1 012 1.25% Tax Capacity Rate Sand Companies - Gateway Place Apartments CITY OF CHANHASSEN, MINNESOTA - Housing TIF District 48 Mulllfamlly Apartments Taxing District #2506 New Housing District District County District # Inflation Rate - Every 1 Year Pay-As-You-Go Interest Rate: Note Issued Date (Present Value Date): Local Tax Rate - Estimate Fiscal Disparities Election (A - outside or B inside) Year District certified Assumes First Tax Increment For District Assumes First Tax Increment For Dev Years of Tax Increment Assumes Last Year of Tax Increment Fiscal Disparities Ratio Fiscal Disparities Metro Wide Tax Rate Local Tax Rate - Current State Wide Property Tax Rate (for total taxes) Market Value Tax Rate (used for total taxes) Commenciallndustrial Class Rate First 150,000 Over 150,000 Rental Class Rate Residental Class Rate Under $500,000 Over $500,000 0.0000% 5.1500% 01-Aug-06 105.6410% Pay 2006 proposed N/A 2006 2008 2008 26 2033 N/A N/A 105.6410% Pay 2006 proposed N/A Pay 2006 0.18997% Pay 2006 proposed 1.5%-2.0% Pay 2004 1.50% 2.00% 1.25% Pay 2004 1.0%-1.25% 1.00% 1.25% Property land Building Total Class Base Date PID Owner Market Value Market Value Market Value Rate Tax Capacity Pavable Sands Companies 101,120 0 101,120 1.25% 1,264 2006 Totals 101,120 1,264 Note: 1 The parcel is currently being subdivided from PID# 250-24-410 which has a Pay 2006 market value of $1.06 per sq. ft. The Gateway Place site will be 95,396 sq. ft., resulting in an estimated base value of $101,120 Total Market Value Taxes Per Total Market Class New Date Use SF/Units SF/Units SFlUnits Taxes Value Rate Tax Capacity Pavable Housing 24 92,708.33 $1,400.34 33,608 2,225,000 1.25% 27,813 2008 Housing 24 92,708.33 $1,400.34 33,608 2,225,000 1.25% 27,813 2009 TOTAL 48 67,216 4,450,000 55,625 Note: 1 Tax estimates are based upon market value, construction costs and taxes per sq/ft. 2. TIF run assumes 50% ofthe building is constructed by January 1, 2007 for payable 2008 and 100% completed by January 1, 2008 for payable 2009. 3. Compteted market value is based on developer estimates and comparable projects. Total local Fiscal local Fiscal State-wide local Fiscal State-wide Market Use Tax Tax Disparities Tax Disparities Property Taxes Disparities Property Value Total Capacity Capacity Tax Capacity Rate Tax Rate Tax Rate Taxes Taxes Taxes Taxes Hsg. 55,625 55,625 0 1.05641 0.00000 0.00000 58,763 0 0 8,454 67,216 TOTAL 55,625 55,625 0 1.05641 58,763 0 0 8,454 67,216 Note: 1 Housing developments do not pay Fiscal Disparities or State-wide property taxes. Prepared by Ehlers Cashtlow T1F M.r 9.xll 3110/2006 . I ~.~t~,~.~,~ Page 2 012 CITY OF CHANHASSEN, MINNESOTA - Housing TIF District Sand Companies - Gateway Place Apartments Base Project Captured Semi-Annual State Admin. Semi-Annual Semi-Annual PAYMENT DATE PERIOD BEGINNIN Tax Tax Tax Gross Tax Auditor & Pooling Net Tax Present PERIOD ENDING Yrs. Mth. Yr. Capacity Capacity CaDacitv Increment 0.36% 10.00% Increment Value Yrs. Mth. Yr. 0.0 02-01 2005 0 0 0 0 0 0 0 0 0.0 08-01 2005 0.0 08-01 2005 0 0 0 0 0 0 0 0 0.0 02-01 2006 0.0 02-01 2006 1,264 1,264 0 0 0 0 0 0 0.0 08-01 2006 0.0 08-01 2006 1,264 1,264 0 0 0 0 0 0 0.0 02-01 2007 0.0 02-01 2007 1,264 1,264 0 0 0 0 0 0 0.0 08-01 2007 0.0 08-01 2007 1,264 1,264 0 0 0 0 0 0 0.0 02-01 2008 0.0 02-01 2008 1,264 27,813 26,549 14,023 (50) (1,397) 12,575 11,359 0.5 08-01 2008 1,264 27,813 26,549 14,023 (50) (1,397) 12,575 22,433 1.0 02-01 2009 1.0 02-01 2009 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 44,540 1.5 08-01 2009 1.5 08-01 2009 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 66,091 2.0 02-01 2010 2.0 02-01 2010 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 87,102 2.5 08-01 2010 2.5 08-01 2010 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 107,585 3.0 02-01 2011 3.0 02-01 2011 1,264 55,625 54,361 28,714 (103) (2,861 ) 25,749 127,553 3.5 08-01 2011 3.5 08-01 2011 1,264 55,625 54,361 28,714 (103) (2,861 ) 25,749 147,021 4.0 02-01 2012 4.0 02-01 2012 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 166,000 4.5 08-01 2012 4.5 08-01 2012 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 184,502 5.0 02-01 2013 5.0 02-01 2013 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 202,540 5.5 08-01 2013 5.5 08-01 2013 1,264 55,625 54,361 28,714 (103) (2,861 ) 25,749 220,125 6.0 02-01 2014 6.0 02-01 2014 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 237,268 6.5 08-01 2014 6.5 08-01 2014 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 253,982 7.0 02-01 2015 7.0 02-01 2015 1,264 55,625 54,361 28,714 (103) (2,861) 25.749 270,275 7.5 08-01 2015 7.5 08-01 2015 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 286,160 8.0 02-01 2016 8.0 02-01 2016 1,264 55,625 54,361 28,714 (103) (2,861 ) 25,749 301,646 8.5 08-01 2016 8.5 08-01 2016 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 316,743 9.0 02-01 2017 9.0 02-01 2017 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 331,461 9.5 08-01 2017 9.5 08-01 2017 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 345,810 10.0 02-01 2018 10.0 02-01 2018 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 359,798 10.5 08-01 2018 10.5 08-01 2018 1,264 55,625 54,361 28,714 (103) (2,861 ) 25,749 373,435 11.0 02-01 2019 11.0 02-01 2019 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 386,730 11.5 08-01 2019 11.5 08-01 2019 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 399,692 12.0 02-01 2020 12.0 02-01 2020 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 412,327 12.5 08-01 2020 12.5 08-01 2020 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 424,646 13.0 02-01 2021 13.0 02-01 2021 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 436,655 13.5 08-01 2021 13.5 08-01 2021 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 448,363 14.0 02-01 2022 14.0 02-01 2022 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 459,777 14.5 08-01 2022 14.5 08-01 2022 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 470,905 15.0 02-01 2023 15.0 02-01 2023 1,264 55,625 54,361 28,714 (103) (2,861 ) 25,749 481,753 15.5 08-01 2023 15.5 08-01 2023 1,264 55,625 54,361 28,714 (103) (2,861 ) 25,749 492,329 16.0 02-01 2024 16.0 02-01 2024 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 502,639 16.5 08-01 2024 16.5 08-01 2024 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 512,690 17.0 02-01 2025 17.0 02-01 2025 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 522,489 17.5 08-01 2025 17.5 08-01 2025 1,264 55,625 54,361 28,714 (103) (2,861 ) 25,749 532,043 18.0 02-01 2026 18.0 02-01 2026 1,264 55,625 54,361 28,714 (103) (2,861 ) 25,749 541,356 18.5 08-01 2026 18.5 08-01 2026 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 550,436 19.0 02-01 2027 19.0 02-01 2027 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 559,287 19.5 08-01 2027 19.5 08-01 2027 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 567,917 20.0 02-01 2028 20.0 02-01 2028 1,264 55,625 54,361 28,714 (103) (2,861 ) 25,749 576,329 20.5 08-01 2028 20.5 08-01 2028 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 584,531 21.0 02-01 2029 21.0 02-01 2029 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 592,527 21.5 08-01 2029 21.5 08-01 2029 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 600,322 22.0 02-01 2030 22.0 02-01 2030 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 607,921 22.5 08-01 2030 22.5 08-01 2030 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 615,329 23.0 02-01 2031 23.0 02-01 2031 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 622,552 23.5 08-01 2031 23.5 08-01 2031 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 629,593 24.0 02-01 2032 24.0 02-01 2032 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 636,458 24.5 08-01 2032 24.5 08-01 2032 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 643,150 25.0 02-01 2033 25.0 02-01 2033 1,264 55,625 54,361 28,714 (103) (2,861) 25,749 649,674 25.5 08-01 2033 25.5 08-01 2033 1,264 55,625 54,361 28,714 1103\ 12,861) 25,749 656,034 26.0 02-01 2034 Totals 1,463,734 15,269\ /145,846) 1,312,618 656,034 NOTES. 1. State Auditor payment is based upon 2005 actuals and may increase over term of districl 2. Assumes 50% of the building is completed on January 1, 2007 for first increment collected in 2008 which starts the district, and there is no partial increment payment prior to 2008. 3. Amount of increment will vary depending upon market value, tax rates, class rates, construction schedule and inflation on Market Value. 4. Inflation on tax rates cannot be captured. 5. TIF does not capture state wide property taxes or market value property taxes. Prep~red by Ehlen Caahflow TIF M~r 9.xls APPENDIX E HOUSING QUALIFICATIONS FOR THE DISTRICT No. of Bedrooms 50% of Median Income 60% of Median Income I-bedroom $736 $883 $883 $1,060 $1,020 $1,224 2-bedroom 3-bedroom 4-bedroom $1,138 Source: Minnesota Housing Finance Agency $1,366 *Rent restrictIOns include all utility costs No. of Persons 50% of Median Income 60% of Median Income I-person 2-person $27,500 $33,000 $31,400 $37,680 3-person $35,350 $42,420 4- erson $39,250 $47,100 Source: Department of Housmg and Urban Development and Minnesota Housing Finance Agency The two options for income hmits on a qualified housing district are 20% of the units at 50% of median income or 40% of the units at 60% of medIan income. At the time a district is established, the project needs to choose one of the options and meet those requirements for the life of the district. The City elects that 40% of the units will be at 60% of the median income. ***PLEASE NOTE: THESE NUMBERS ARE ADJUSTED ANNUALLY. ALL INCOME FIGURES REPORTED ON THIS PAGE ARE FOR 2006. APPENDIX E-l APPENDIX F BUT/FOR QUALIFICA nONS Current Market Value - Est. New Market Value - Est. Increase in Market Value, Regardless of Use of Tax Increment $101,120 $4,450,000 $4,348,880 Present Value of Tax Increment $656,034 The tax increment and other proj ect funding provIded by the Minnesota Housing Finance Agency will reduce the rents on the Chanhassen Gateway Place rental housing project. Without tax increment, the project developer has stated that he will construct a market-rate residential rental housing project. The assessed market value of rental housing is the same, whether or not the rents are reduced through federal, state, and local assistance. 1. The amount by which the market value of the site will increase without the use of tax increment financing IS estimated to be $4,348,880. 2. The mcrease in the market value that will result from the proposed development to be assIsted with tax increment financing is estimated to be $4,348,880. 3. The present value of the projected tax increments for the maximum duration ofthe district permitted by the tax increment financing plan is estimated to be $656,034. The developer has provided the attached letter stating that the tax increment is necessary to make the project affordable and financially feasible. In addition, Ehlers & Associates has reviewed the developers' project proforma and apphcation to the Minnesota Housing Finance Agency, which provide detailed project information, and has concluded that tax increment is necessary to mduce the developer to undertake the affordable rental housing project. The proposed level oftax increment is a maximum of$300,000 provided in a "pay-as-you -go" note. The note payments will be 90% of the increment generated by the project in the years 2009-2013, and 65% ofthe tax increment in the years 2014-2016. APPENDIX F-l Cfianhassen Gateway Pface, LLC Post Office 'Box 10 .Jtfbany, ~innesota 56307 March 28, 2006 City of Chanhassen 7700 Market Boulevard Post Office Box 147 Chanhassen, Minnesota 55317 RE: Tax Increment Financing for Gateway Place. Chanhassen, Minnesota. Dear Honorable Mayor & City CouncilJEDA Members: Chanhassen Gateway Place, LLC is requesting the use of pay-as-you-go tax increment fmancing (TIF) for a 48 unit, affordable housing development in Chanhassen. If the project does not receive the requested TIF assistance from the City and funding from the Minnesota Housing Finance Agency, which has a TIF provision, we will not proceed with the project as proposed. An alternate to the affordable housing project would be a market rate apartment project with rents that will be significantly higher than the housing goals of the City (see below). Although current market conditions would have to improve before a market rate project would move forward. Unit Mix I BR Units 2 BR Units 3 BR Units Proposed Rents $ 693.00 $ 834.00 $ 964.00 Market Rents $ 895.00 $ 1,100.00 $ 1,500.00 We look forward to completing the project as proposed with the TIF assistance and meeting the long-term affordability housing goals of the City. Thank you for your consideration of our project. Sincerely, Chanhassen Gatew 312812006 . I !!.!!!:-,!,~,~ P.ge 1 of .. 4d Tax Capacity Rate (.75%) Sand Companies - Gateway Place Apartments CITY OF CHANHASSEN, MINNESOTA - Housing TIF District 48 Multifamily Apartments Taxing District 12506 New Housing District District County District # Inflation Rate - Every 1 Year Pay-As-You-Go Interest Rate: Note Issued Date (Present Value Date): local Tax Rate - Estimate Fiscal Disparities Election (A - outside or B Insld, Year District certified Assumes First Tax Increment For District Assumes First Tax Increment For Dev Years of Tax Increment Assumes last Year of Tax Increment 0.0000% 5.1500% 01-Aug-06 105.6410% Pay 2006 proposed N/A 2006 2008 2008 26 2033 Fiscal Disparities Ratio FIScal Disparities Metro Wide Tax Rate local Tax Rate - Current Slate Wide Property Tax Rate (for tolaltaxes) Market Value Tax Rate (used for tolaltaxes) N/A N/A 105.6410% Pay 2006 proposed N/A Pay 2006 0.18997% Pay 2006 proposed 1.5%-2.0% Pay 2004 1.50% 2.00% 1.25% Pay 2004 1.0%-1.25% 1.00"10 1.25% Commercial Industrial Class Rate First 150,000 Over 150,000 Renlal Class Rate Residenlai Class Rate Under $500,000 Over $500,000 Property Land Building Total Class Base Date PID Owner Market Value Market Value Market Value Rate Tax Caoacitv Pavable Sands Companie 101,120 0 101,120 0.75% 758 2006 Totals 101,120 758 Total Market Value Taxes Per Total Market Class New Date Use SF/Unlts SF/Unlts SF/Units Taxes Value Rate Tax Capacltv Pavable Housing 24 92,708.33 $910.65 21,856 2,225,000 0.75% 16,688 2008 Housing 24 92,708.33 $910.65 21,856 2,225,000 0.75% 16,688 2009 TOTAL 48 43,711 4.450,000 33,375 Note: 1. Tax estimates are based upon market value, construction costs and taxes per sq/ft. 2. TIF run assumes 50% of the building is constructed by January 1.2007 for payable 2008 and 100% completed by January 1, 2008 for payable 2009. 3. Completed market value is based on developer estimates and comparable projects. Total Local Fiscal Local Fiscal State-wide Local Fiscal State-wlde Market Use Tax Tax Disparities Tax Disparities Property Taxes Disparities Property Value Total Capacity Capacity Tax Capacity Rate Tax Rate Tax Rate Taxes Taxes Taxes Taxes Hsg. 33.375 33,375 0 1.05641 0.00000 0.00000 35,258 0 0 8,454 43.711 TOTAL 33 375 33,375 0 1.05641 35.258 0 0 8454 43,711 Note: 1. Housing developments do not pay Fiscal Disparities or State-wide property taxes. Pntpared by Ehlen. Cuhflow TIF M..- t 3128120" . i ~.~.~.~.~! CITY OF CHANHASSEN, MINNESOTA - Housing T1F District Sand Companies. Gateway Place Apartments P_2of4 Base Project Captured Seml-Annual State Admin. Semi-Annual Semi-Annual PAYMENT DATE PERIOD BEGINNIN Tax Tax Tax Gross Tax Auditor & Pooling Net Tax Present PERIOD ENDING Yrs. Mth. Yr. CaDacitv CaDacltv CaDacitv Increment 0.36% 10.00% increment Value Yrs. Mth. Yr. 0.0 02-01 2005 0 0 0 0 0 0 0 0 0.0 08-01 2005 0.0 08-01 2005 0 0 0 0 0 0 0 0 0.0 02-01 2006 0.0 02-01 2006 758 758 0 0 0 0 0 0 0.0 08-01 2006 0.0 08-01 2006 758 758 0 0 0 0 0 0 0.0 02-01 2007 0.0 02-01 2007 758 758 0 0 0 0 0 0 0.0 08-01 2007 0.0 08-01 2007 758 758 0 0 0 0 0 0 0.0 02-01 2008 0.0 02-01 2008 758 16.688 15.929 8,414 (30) (838) 7,545 6.816 0.5 08-01 2008 758 16.688 15.929 8.414 (30) (838) 7,545 13.460 1.0 02-01 2009 1.0 02-01 2009 758 33.375 32,617 17.228 (62) (1.717) 15.450 26.724 1.5 08-01 2009 1.5 08-01 2009 758 33.375 32,617 17.228 (62) (1.717) 15,450 39.655 2.0 02-01 2010 2.0 02-01 2010 758 33.375 32.617 17.228 (62) (1.717) 15,450 52.261 2.5 08-01 2010 2.5 08-01 2010 758 33,375 32,617 17.228 (62) (1.717) 15,450 64.551 3.0 02-01 2011 3.0 02-01 2011 758 33.375 32.617 17.228 (62) (1.717) 15.450 76.532 3.5 08-01 2011 3.5 08-01 2011 758 33.375 32.617 17.228 (62) (1.717) 15,450 88.212 4.0 02-01 2012 4.0 02-01 2012 758 33.375 32.617 17,228 (62) (1.717) 15.450 99.600 4.5 08-01 2012 4.5 08-01 2012 758 33.375 32.617 17,228 (62) (1.717) 15,450 110.701 5.0 02-01 2013 5.0 02-01 2013 758 33.375 32.617 17,228 (62) (1.717) 15,450 121.524 5.5 08-01 2013 5.5 08-01 2013 758 33.375 32,617 17,228 (62) (1.717) 15.450 132,075 6.0 02-01 2014 6.0 02-01 2014 758 33.375 32.617 17 .228 (62) (1.717) 15.450 142.361 6.5 08-01 2014 6.5 08-01 2014 758 33,375 32,617 17.228 (62) (1.717) 15.450 152,389 7.0 02-01 2015 7.0 02-01 2015 758 33.375 32,617 17 .228 (62) (1.717) 15,450 162,165 7.5 08-01 2015 7.5 08-01 2015 758 33.375 32.617 17 .228 (62) (1,717) 15,450 171.696 8.0 02-01 2016 8.0 02-01 2016 758 33.375 32.617 17.228 (62) (1,717) 15,450 180,987 8.5 08-01 2016 8.5 08-01 2016 758 33.375 32.617 17.228 (62) (1,717) 15,450 190.046 9.0 02-01 2017 9.0 02-01 2017 758 33.375 32.617 17.228 (62) (1.717) 15,450 198.877 9.5 08-01 2017 9.5 08-01 2017 758 33.375 32.617 17.228 (62) (1.717) 15.450 207.486 10.0 02-01 2018 10.0 02-01 2018 758 33.375 32.617 17.228 (62) (1,717) 15.450 215.879 10.5 08-01 2018 10.5 08-01 2018 758 33,375 32.617 17.228 (62) (1.717) 15,450 224.061 11.0 02-01 2019 11.0 02-01 2019 758 33.375 32,617 17.228 (62) (1.717) 15,450 232.038 11.5 08-01 2019 11.5 08-01 2019 758 33.375 32,617 17.228 (62) (1.717) 15,450 239.815 12.0 02-01 2020 12.0 02-01 2020 758 33.375 32.617 17 .228 (62) (1.717) 15,450 247.396 12.5 08-01 2020 12.5 08-01 2020 758 33.375 32.617 17.228 (62) (1.717) 15,450 254.788 13.0 02-01 2021 13.0 02-01 2021 758 33.375 32.617 17.228 (62) (1.717) 15,450 261.993 13.5 08-01 2021 13.5 08-01 2021 758 33.375 32.617 17.228 (62) (1.717) 15,450 269,018 14.0 02-01 2022 14.0 02-01 2022 758 33.375 32.617 17.228 (62) (1,717) 15,450 275.866 14.5 08-01 2022 14.5 08-01 2022 758 33,375 32,617 17,228 (62) (1.717) 15,450 282.543 15.0 02-01 2023 15.0 02-01 2023 758 33,375 32,617 17.228 (62) (1,717) 15,450 289.052 15.5 08-01 2023 15.5 08-01 2023 758 33.375 32,617 17.228 (62) (1.717) 15.450 295.397 16.0 02-01 2024 16.0 02-01 2024 758 33.375 32.617 17 .228 (62) (1.717) 15,450 301.583 16.5 08-01 2024 16.5 08-01 2024 758 33.375 32,617 17 .228 (62) (1.717) 15.450 307.614 17.0 02-01 2025 17.0 02-01 2025 758 33.375 32.617 17 .228 (62) (1.717) 15.450 313.494 17.5 08-01 2025 17.5 08-01 2025 758 33.375 32.617 17.228 (62) (1.717) 15,450 319.226 18.0 02-01 2026 18.0 02-01 2026 758 33.375 32.617 17.228 (62) (1.717) 15.450 324.814 18.5 08-01 2026 18.5 08-01 2026 758 33.375 32.617 17.228 (62) (1.717) 15.450 330.261 19.0 02-01 2027 19.0 02-01 2027 758 33.375 32.617 17.228 (62) (1.717) 15.450 335.572 19.5 08-01 2027 19.5 08-01 2027 758 33.375 32.617 17.228 (62) (1.717) 15,450 340.750 20.0 02-01 2028 20.0 02-01 2028 758 33,375 32.617 17.228 (62) (1,717) 15,450 345,798 20.5 08-01 2028 20.5 08-01 2028 758 33.375 32.617 17.228 (62) (1,717) 15,450 350,719 21.0 02-01 2029 21.0 02-01 2029 758 33.375 32.617 17.228 (62) (1,717) 15,450 355,516 21.5 08-01 2029 21.5 08-01 2029 758 33,375 32,617 17 .228 (62) (1,717) 15,450 360.193 22.0 02-01 2030 22.0 02-01 2030 758 33.375 32,617 17 .228 (62) (1,717) 15,450 364.752 22.5 08-01 2030 22.5 08-01 2030 758 33.375 32.617 17 .228 (62) (1.717) 15.450 369.198 23.0 02-01 2031 23.0 02-01 2031 758 33.375 32.617 17 .228 (62) (1.717) 15,450 373.531 23.5 08-01 2031 23.5 08-01 2031 758 33.375 32.617 17,228 (62) (1.717) 15.450 377.756 24.0 02-01 2032 24.0 02-01 2032 758 33.375 32.617 17,228 (62) (1.717) 15,450 381.875 24.5 08-01 2032 24.5 08-01 2032 758 33,375 32.617 17,228 (62) (1.717) 15.450 385.890 25.0 02-01 2033 25.0 02-01 2033 758 33,375 32.617 17.228 (62) (1.717) 15,450 389.804 25.5 08-01 2033 25.5 08-01 2033 758 33 375 32617 17 228 (62) (1717) 15450 393 621 26.0 02-01 2034 Totals 878 240 131621 187 508 787 571 393 621 NOTES: 1. State Auditor parment is based upon 2005 actuals and may increase over term of distric' 2. Assumes 50% 0 the building is completed on January 1. 2007 for first increment collected in 2008 which starts the district. and there is no partial increment payment prior to 2008. 3. Amount of Increment will vary depending upon market value. tax rates. class rates, construction schedule and Inflation on Market Value. 4. Inflation on tax rates cannot be captured. 5. TIF does not capture state wide property taxes or market value property taxes. Prepaqd by Ehlers Cuhftow TlF M.. t CONTRACT FOR PRIVATE DEVELOPMENT BETWEEN CHANHASSEN ECONOMIC DEVELOPMENT AUTHORITY AND CHANHASSEN GA TEW A Y PLACE, LLC Dated , 2006 This document was drafted by: KENNEDY & GRAVEN, Chartered 470 US Bank Plaza Minneapolis, MN 55402 (612) 337-9300 275456v5 RHB CH135-57 TABLE OF CONTENTS Page PARTIES AND RECIT ALS............................................................................................................1 ARTICLE I Definitions Section 1.1 Definitions.......................................... ......................................................................2 Section 2.1. Section 2.2. Section 3.1. Section 3.2. Section 3.3. Section 3.4. Section 3.5. SectIon 3.6. Section 4.1. Section 4.2. Section 4.3. Section 4.4. ARTICLE II Representations And Warranties Representations by the Authority......................................................... ....................4 Representations and Warranties by the Developer ..................................................4 ARTICLE III Minimum Improvements; Financing Title to the Property.................................................................................................5 Financing of Minimum Improvements..... ............... ................ ...... ...... ...... .......... ....6 Payment of Administrative Costs .......... .................... ......... .....................................7 Records .................................................................................................................... 7 Soil Conditions......................................................................................................... 7 Investment Letter.................... .......................................... ................... .................... 7 ARTICLE IV Construction of Minimum Improvements Construction of Minimum Improvements ............................. ...... ....... ..... ....... .........7 Construction Plans........................................................................ ...........................8 Commencement and Completion of Construction..... ........... ................... ....... ...... ...8 Certificate of Completion........................................................................................9 ARTICLE V Insurance Section 5.1. Insurance ............................................ ......................................................................9 Section 6.1. Section 6.2. Section 6.3. 275456v5 RHB CH135-57 ARTICLE VI Housmg Covenants; Tax Increment; Taxes Use of Tax Increments...........................................................................................l 0 Right to Collect Delinquent Taxes........................... ......... ...... ........................ .......10 Qualification of the TIP District..................................................... ................ ...... .11 Section 7.1. SectIOn 7.2. SectIon 7.3. Section 8.1. Section 8.2. Section 8.3. Section 8.4. Section 9.1. SectIon 9.2. Section 9.3. Section 9.4. Section 9.5. Section 9.6. Section 9.7. Section 9.8. Section 9.9. Section 9.10. ARTICLE VII Prohibitions Against Assignment and Transfer; Indemmfication Representation as to Development.................. ............. ................................ ........ ..12 Prohibition Against Developer's Transfer of Property and Assignment of Agreement....................................................12 Release and Indemnification Covenants........................................ .................... ....13 ARTICLE VIII Events of Default Events of Default Defined.. ................ ................................................................. ..14 Remedies on Default.. ......... .................. .................................................... ........... ..14 No Remedy Exclusive.............................................................. ............................ ..15 No Additional Waiver Implied by One Waiver.....................................................15 ARTICLE IX Additional ProvIsions Conflict of Interests; Authority Representatives Not Individually Liable............. 15 Equal Employment Opportunity........................................................................... .15 Restrictions on Use............................................... ......... ....................................... .15 Titles of Articles and Sections .................. .... ........ .... ........ ............... ...... .... ..... .......16 Notices and Demands ......... ......... ... ......................................... ......... ....... ........ ... ...16 Counterparts.......................................................................................................... .16 Recording.............................................................................................................. .16 Attorney Fees....... ........... ....... ....... ......................... .......... ......... ... ........ ..... ..... ....... .16 Governing Law; Venue...... ................................................... ................................ .16 Entire Agreement.................................................................................................. .16 ACKNOWLEDGEMENT SIGNATURES EXHIBIT A Legal Description of the Property EXHIBIT B Form of Certificate of Completion EXHIBIT C Form of Authorizing Resolution EXHIBIT D Form of Investment Letter EXHIBIT E List of Preliminary Plan Documents 275456v5 RHB CH135-57 11 CONTRACT FOR PRIVATE DEVELOPMENT TillS AGREEMENT is made as of the day of , 2006, by and between the Chanhassen Economic Development Authority, a public body corporate and politic under the laws of Minnesota (the "Authority"), and Chanhassen Gateway Place, LLC, a Minnesota limited liability company (the "Developer"). RECITALS WHEREAS, the Authority has determined that there IS a need to alleviate a shortage of decent, safe and sanitary housing for persons of low and moderate income in Chanhassen. In order to address this and a general need for development and redevelopment in the community, the Authority's predecessor created the Downtown Chanhassen Redevelopment Project Area (hereinafter referred to as the "Redevelopment Project") in an area (hereinafter referred to as the "Redevelopment Project Area") located in downtown Chanhassen; and WHEREAS, in an effort to more specifically address the housing needs of the community, the Authority has established Tax Increment Financing District No.9 (hereinafter referred to as the "TIP District") within the Redevelopment Project Area, all pursuant to Minnesota Statutes, Sections 469.090 to 469.1081 and Minnesota Statutes, Sections 469.174 to 469.179; and WHEREAS, the Authority has determined to address such housing shortage in part through facilitatmg the development of a housing facility at 721 Lake Susan Drive for persons of low or moderate income as further described herein; and WHEREAS, in order to achieve the objectives of the Redevelopment Plan for the Redevelopment Project, the Authority is prepared to pay certain development costs in order to bring about development in accordance with the Tax Increment Financing Plan for the TIP District and this Agreement; and WHEREAS, the Authority believes that the fulfillment generally of this Agreement is in the vital and best interests of Chanhassen and the health, safety, morals, and welfare of its residents, and in accord with the public purposes and provisions of the applicable State and local laws and requirements under which the Redevelopment Project has been undertaken and is being assisted. NOW, THEREFORE, in consideration of the mutual covenants and obligations of the Authority and the Developer, each party does hereby represent, covenant and agree with the other as follows: 275456v5 RHB CH135-57 1 ARTICLE I Definitions Section 1.1. Definitions. this Agreement, unless a different meaning clearly appears from the context: "Affordability Requirements" means that at least 47 of the 48 Units are reserved for persons whose income is equal to or less than 60 percent of the median for the Twin Cities metropolitan statistical area, adjusted for household size. "Agreement" means this Agreement, as the same may be from time to time modified, amended, or supplemented. "Authority" means the Chanhassen Economic Development Authority. "Authorizing Resolution" means the resolution of the Authority authorizing issuance of the Note, substantially in the form attached hereto as Exhibit C. "A vail able Tax Increment" means, as determined on each date on which payment on the Note is due, ninety percent (90%) of the Tax Increment that is received by the Authority in the six-month period immediately before August 1, 2009; February 1 and August 1 in the years 2010, 2011, 2012 and 2013; and February 1, 2014; and then sixty-five percent (65%) of the Tax Increment that is received by the Authority in the six-month period immediately before August 1,2014; February 1 and August 1,2015; and February 1,2016. "Certificate of Completion" means the certification provided to the Developer, substantially in the form attached hereto as Exhibit B to this Agreement, pursuant to Section 4.4 of this Agreement. "City" means the city of Chanhassen, Minnesota. "Construction Plans" means the plans, specifications, drawings, and related documents to be submitted by the Developer and approved by the Authority regarding the Minimum Improvements to be constructed on the Property. "County" means the county of Carver, Minnesota. "Data Practices Act" means the Minnesota Government Data Practices Act, Minnesota Statutes, Chapter 13. "Developer" means Chanhassen Gateway Place, LLC. "Event of Default" means an action by the Developer or the Authority listed in ArtIcle IX of this Agreement. 275456v5 RHB CH135-57 2 "Housing District" means a tax increment financing district meeting the definition contained in Minnesota Statutes, Section 469.174, subd. 11 and meeting the income and other restrictions of the TIP Act. "Material" means any effect or change which significantly alters the intended use of the Property, or increases or decreases the costs of any individual item of the Minimum Improvements by more than $100,000. "Maturity Date" means February 1, 2016~ the date that the Note has been paid in full~ or the date the TIP District terminates, whichever occurs first. "Minimum Improvements" means the construction on the Property of a 48-unit housing facility that complies with the requirements pertaining thereto as set forth in the Authorizing Resolution and this Agreement. "Minimum Improvement Costs" means the costs, in an amount not to exceed $300,000, associated with construction of the Minimum Improvements, including site improvements and reimbursement of special assessments for public utilities and/or streets and sidewalks. "Note" means a Taxable Tax Increment Revenue Note substantially in the form contained in the Authorizing Resolution. "Preliminary Plans" means, collectively, the plans, drawings and specificatIons for the construction of the Minimum Improvements which are listed on Exhibit E attached hereto. "Property" means the real property described in Exhibit A attached hereto. "Qualified Housing District" means a tax increment financing district meeting the definition contained in Minnesota Statute, Section 469.174, subd. 29. "Redevelopment Project" means the Authority's Downtown Chanhassen Redevelopment Project. "Redevelopment Project Area" means the real property located within the boundaries of the Redevelopment Project. "State" means the state of Minnesota. "Tax Increment" means that portion of the real property taxes which is paid with respect to the Property and which is remitted to the Authority as tax increment pursuant to the Tax Increment Act. "Tax Increment Act" or "TIP Act" means the Tax Increment Financing Act, Minnesota Statutes, Sections 469.174 to 469.179, as amended. 275456v5 RHB CH135-57 3 "Tax Increment District" or "TIP District" means the Authority's Tax Increment Financing District No.9. "Tax Increment Plan" or "TIP Plan" means the Authority's Tax Increment Financing Plan for Tax Increment Financing District No.9, as it may be amended. "Tax Official" means any County assessor, County auditor, County or State board of equalization, the commissioner of revenue of the State, or any State or federal court. "Unavoidable Delays" means delays beyond the reasonable control of the party seeking to be excused as a result thereof which are the direct result of strikes, other labor troubles, prolonged adverse weather or acts of God, fire or other casualty to the Minimum Improvements, litigation commenced by third parties which, by injunction or other similar judicial action, directly results in delays, or acts of any federal, State or local governmental unit (other than the Authority in exercising its rights under this Agreement) which directly result in delays. "Unit" means anyone of the 48 residential rental units comprising the Minimum Improvements. ARTICLE II Representations and Warranties Section 2.1. Re1Jresentations by the Authority. The Authority makes the following representations as the basis for the undertaking on its part herein contained: (a) The Authority is a public body corporate and politic under the laws of Minnesota and has the power to enter into this Agreement and carry out its obligations hereunder. (b) The activities of the Authority are undertaken to facilitate the creation of housing opportunities for persons of low and moderate income. Section 2.2. Representations and Warranties by the Developer. The Developer represents and warrants that: (a) The Developer IS a limited liability company, duly organized and in good standmg under the laws of the State, is not in violation of any provisions of the laws of the State, is duly authonzed to transact business within the State, has power to enter into this Agreement and has duly authorized the execution, delivery and performance of this Agreement. (b) The Developer has received no notice or communication from any local, State, or federal official that the activities of the Developer or the Authority in the Redevelopment Project Area may be or will be in violation of any environmental law or regulation. The Developer is aware of no facts the existence of which would cause the Developer to be in violation of or give 275456v5 RHB CH135-57 4 any person a valid claim under any local, State, or federal environmental law, regulation, or review procedure. (c) Neither the execution and delivery of this Agreement, the consummation of the transactions contemplated hereby, nor the fulfillment of or compliance with the terms and conditions of this Agreement is prevented, limited by, or conflicts with or results in a breach of the terms, conditions, or provisions of any limited liability company or other restriction or any evidence of indebtedness, agreement, or instrument of whatever nature to which the Developer is now a party or by which it is bound, or constitutes a default under any of the foregoing. (d) The Developer will construct, operate and maintain the Minimum Improvements in accordance with the terms of this Agreement, the TIF Plan, and all local, State and federal laws and regulations including, but not limited to, environmental, zoning, building code and public health laws and regulations. (e) The Developer will obtain, in a timely manner, all required permits, licenses and approvals, and will meet, in a timely manner, all requirements of all applicable local, State and federal laws and regulations which must be obtained or met before the Minimum Improvements may be lawfully constructed. The Developer did not obtain a building permit for any portion of the Minimum Improvements before the date of approval of the TIF Plan for the TIF District. (f) Whenever any Event of Default occurs and if the Authority shall employ attorneys or incur other expenses for the collection of payments due or to become due or for the enforcement of performance or observance of any obligation or agreement on the part of the Developer under this Agreement, and the Authority prevails in such action, the Developer agrees that It shall, within ten days of written demand by the Authority, pay to the Authority the reasonable fees of such attorneys and such other expenses so incurred by the Authority. (g) The Developer shall promptly advise the Authority in writing of all litigation or claims affecting any part of the Minimum Improvements and all written complaints and charges made by any governmental authority materially affecting the Minimum Improvements or matenally affecting the Developer or its business which may delay or require changes in construction of the Minimum Improvements. (h) The proposed development of the Minimum Improvements would not occur but for the tax increment financing assistance being provided hereunder. ARTICLE III Minimum Improvements: Financine Section 3.1. Title to the Property. The Developer owns and is in possession of the Property. The Authority has no obligation to acquire the Property or any portion thereof. 275456v5 RHB CH135-57 5 Section 3.2. Financing of Minimum Improvements. (a) In accordance with the terms and conditions of this Agreement, the Developer will undertake construction of the Minimum Improvements. (b) In order to assist in making the development of the Minimum Improvements feasible, the Authority will, subject to the terms and conditions of this Agreement and the Authorizing Resolution, reimburse the Developer an amount not to exceed $300,000 for the Minimum Improvement Costs. The Minimum Improvement Costs will include amounts for site improvements and reimbursement of special assessments for public utilities and/or streets and sidewalks. The Authority will have no obligations wIth respect to the Minimum Improvements except to payor reimburse the Developer for Minimum Improvement Costs in accordance with this Section 3.2 and the Authorizing Resolution. (c) To finance reimbursement of a portion of the Minimum Improvement Costs, the Authority shall issue the Note in the principal amount not to exceed $300,000 in substantially the form set forth in the Authorizing Resolution attached hereto as Exhibit C. The Note shall be dated as of the date of delivery, shall be payable without interest thereon, and shall have a final maturity no later than February 1, 2016. The Developer's consideration in exchange for the Authority's issuance of the Note shall be the incurring by the Developer of Minimum Improvement Costs in an amount at least equal to the principal amount of the Note. The Developer expressly accepts all terms of the Authorizing Resolution, which are incorporated herein by reference. (d) The Note will be issued WIthin 30 days after satisfaction of the following conditions precedent: (i) the Developer has submitted and the Authority has approved all information required by this Agreement as a condition precedent to issuance of the Note; (ii) the Developer has confirmed in writing the manner in which the Affordability Requirements will be met, as required by Section 6.3 of this Agreement; (iii) the Developer has provided the Authority with documentation in the form of contractor certifications, invoices, lien waivers, and such other documentation as the Authority requires showing the amount of Minimum Improvement Costs for which payment is sought and that the work for which payment is requested has been completed in accordance with the Construction Plans or other approved plans therefor; (iv) the Developer has received a Certificate of Completion for the Minimum Improvements in accordance with Section 4.4 of this Agreement; and (v) there is no uncured Event of Default under this Agreement. (e) The Developer understands and acknowledges that the Authority makes no representations or warranties regarding the amount of Available Tax Increment, or that revenues pledged to the Note will be sufficient to pay all or any of the amounts payable on the Note. Any 275456v5 RHB CH135-57 6 estimates of Tax Increment prepared by the Authority, Ehlers & Associates, or the Authority's other advisors, agents, employees, or officers are for the sole benefit of the Authority, and are not intended as representations on which the Developer or any purchaser of the Note may rely. The Developer further understands and acknowledges that no assistance is being provided by the Authority hereunder except through issuance of the Note, and that the Developer shall have no claim against any funds of the Authority except as set forth in the Authorizing Resolution and the Note. Section 3.3. Payment of Administrative Costs. (a) The Developer shall pay, upon demand by the Authority, Administrative Costs (as hereafter defined) in the actual amount Incurred by the Authority. For the purposes of this Agreement, the term "Administrative Costs" means costs and expenses, including without limitation reasonable legal fees, incurred by the Authority and attributable to or incurred in connection with the negotiation and preparation of this Agreement and other documents and agreements in connection with the development contemplated hereunder, the creation and administration of the TIP District, and any other "Administrative expenses" as defined in Minnesota Statutes, Section 469.174, subd. 14. (b) The terms of this Section 3.3 are for the sole benefit of the Authority, and nothing in this Section 3.3 shall be construed to limit the Authority's ability to lawfully recover Administrative Costs from Tax Increment during or after the termination of this Agreement. Section 3.4. Records. The Authority may at all reasonable times, after reasonable notice, inspect, examme and copy all books and records of the Developer relating to the Minimum Improvements. These records shall be kept and maintained by the Developer until four years after the Maturity Date. Section 3.5. Soil Conditions. The Developer acknowledges that the Authority makes no representations or warranties as to the condition of the soils on the Property or its fitness for construction of the Minimum Improvements or any other purpose for which the Developer may make use of the Property. The Developer further agrees that it will indemnify, defend, and hold harmless the Authority, and its governing body members, officers, and employees, from any claims or actions arising out of the presence, if any, of hazardous wastes, pollutants or contaminants on the Property Section 3.6. Investment Letter. As a condition precedent to the Authority's having any obligation under this Agreement, the Developer shall deliver to the Authority, on or before the date of adoption of the Authorizing Resolution, an investment letter executed by the Developer as purchaser of the Note and in substantially the form set forth at Exhibit D. ARTICLE IV Construction of Minimum Improvements Section 4.1. Construction of Minimum Improvements. The Developer agrees that it will construct the Minimum Improvements on the Property in substantial accordance with the approved Construction Plans and at all times prior to the Maturity Date WIll operate and 275456v5 RHB CH135-57 7 maintain, preserve and keep the Minimum Improvements or cause such improvements to be maintained, preserved and kept with the appurtenances and every part and parcel thereof, in good repair and condition. The Authority shall have no obligation to operate or maintain the Minimum Improvements. Section 4.2. Construction Plans. (a) Before beginning construction of the Minimum Improvements, the Developer shall submit the Construction Plans to the Authority. The Construction Plans shall provide for the construction of the Minimum Improvements and shall be in conformity with this Agreement and all applicable State and local laws and regulations. The Authority will approve the Construction Plans if they (1) conform to the Preliminary Plans previously approved by the Authority; (2) conform to all applicable federal, State and local laws, ordinances, rules and regulations; (3) are adequate to provide for the construction of the Minimum Improvements; (4) conform to the State building code; and (5) if there has occurred no uncured Event of Default on the part of the Developer. No approval by the Authority shall relieve the Developer of the obligation to comply with the terms of this Agreement, the terms of any applicable federal, State and local laws, ordinances, rules and regulations in the construction of the Minimum Improvements. No approval by the Authority shall constitute a waiver of an Event of Default. (b) If the Developer desires to make any material change in the Construction Plans after their approval by the Authority, including any change to the design or materials of the Minimum Improvements or any other change which would also require review or reapproval under any applicable code, ordinance or regulation, the Developer shall submit the proposed change to the Authority for its approval. If the proposed change conforms to the requirements of this Section 4.2 with respect to the original Construction Plans or is otherwise acceptable to the Authority, the Authority shall approve the proposed change. Such change in the Construction Plans shall be deemed approved by the Authority unless rejected, in whole or in part, by written notice by the Authority to the Developer, setting forth in detail the reasons therefor. Such rejection shall be made within 15 days after receipt of the written notice of such change from the Developer. Section 4.3. Commencement and Completion of Construction. Subject to Unavoidable Delays, the Developer shall complete construction of the Minimum Improvements by no later than December 1, 2007. All work with respect to the Minimum Improvements to be constructed or provided by the Developer on the Property shall be in substantial conformity with the Construction Plans as submitted by the Developer and approved by the Authority. The Developer agrees for itself, its successors and assigns, and every successor in interest to the Property, or any part thereof, that the Developer, and such successors and assigns, shall promptly begin and diligently prosecute to completion the development of the Property through the construction of the Minimum Improvements thereon, and that such construction shall in any event be commenced and completed within the period specified in this Section 4.3 of this Agreement. After the date of this Agreement and until construction of the Minimum Improvements has been completed, the Developer shall make reports, in such detail and at such times as may reasonably be requested by the Authority, as to the actual progress of the Developer with respect to such construction. 275456v5 RHB CH135-57 8 Section 4.4. Certificate of Completion. (a) Promptly after completion of the Minimum Improvements in accordance with those provisions of the Agreement relating solely to the obligations of the Developer to construct the Minimum Improvements (including the dates for beginning and completion thereof), the Authority shall furnish the Developer with a Certificate of Completion. Such certification and such determination shall not constitute evidence of compliance with or satisfaction of any obligation of the Developer to any holder of a mortgage, or any insurer of a mortgage, securing money loaned to finance the Minimum Improvements, or any part thereof. (b) If the Authority refuses or fails to provide any certification in accordance with the provisions of this Section 4.4 of this Agreement, the Authority shall, within 15 days after written request by the Developer, provide the Developer with a written statement, indicating in adequate detail in what respects the Developer has failed to complete the Minimum Improvements in accordance with the provisions of the Agreement, or is otherwise in default, and what measures or acts it will be necessary, in the opinion of the Authority, for the Developer to take or perform in order to obtain such certification. (c) The construction of the Minimum Improvements shall be deemed to be complete upon issuance of a certificate of occupancy by the City for all 48 Units and all common areas within the Minimum Improvements. ARTICLE V Insurance 5.1. Insurance. (a) Upon and subsequent to the execution of this Agreement and until the Maturity Date, the Developer shall maintain, or cause to be maintained, at its cost and expense, and from time to time at the request of the Authority shall furnish proof of the payment of premiums on, insurance as follows: (i) Insurance against loss and/or damage to the Minimum Improvements under a policy or policies covering such risks as are ordinarily insured against by similar businesses; and (ii) Comprehensive general public liability insurance, including personal injury liability (with employee exclusion deleted), against liability for injuries to persons and/or property, in the minimum amount for each occurrence and for each year of $1,000,000, and shall be endorsed to show the Authority as additional insured. (b) All insurance required in this Article V shall be taken out and maintained In responsible insurance compames selected by the Developer which are authorized under the laws of the State to assume the risks covered thereby. Upon request, the Developer will deposit annually with the Authority policies evidencing all such insurance, or a certificate or certificates or binders of the respective insurers stating that such insurance is in force and effect. Unless otherwise provided in this Article V, each policy shall contain a provision that the insurer shall 275456v5 RHB CH135-57 9 not cancel nor modify it in such a way as to reduce the coverage provided below the amounts required herein without giving written notice to the Developer and the Authority at least 30 days before the cancellation or modification becomes effective. In lieu of separate policies, the Developer may maintain a single policy, blanket or umbrella policies, or a combination thereof, havIng the coverage required herein, in which event the Developer shall deposit with the Authority a certificate or certificates of the respective insurers as to the amount of coverage in force upon the Minimum Improvements. (c) The Developer agrees to notify the Authority immediately in the case of damage exceeding $100,000 in amount to, or destruction of, the Minimum Improvements, or any portion thereof resulting from fire or other casualty. In such event, at the Developer's option, the Developer will forthwith repair, reconstruct, and restore the Minimum Improvements to substantially the same or an improved condition or value as it existed prior to the event causing such damage and, to the extent necessary to accomplish such repair, reconstruction, and restoration, the Developer will apply the net proceeds of any insurance relating to such damage received by the Developer to the payment or reimbursement of the costs thereof. In the event the Developer elects not to repair, reconstruct or restore the Minimum Improvements, the Authority shall have no further obligation to make payments on the Note. The Developer shall complete the repair, reconstruction, and restoration of the Minimum Improvements, regardless of whether the net proceeds of insurance received by the Developer for such purposes are sufficient to pay for the same. Any net proceeds remaining after completion of such repaIrs, construction and restoration shall be the property of the Developer. (d) The Developer and the Authority agree that all of the provisions set forth in this Article V shall terminate upon the Maturity Date. ARTICLE VI Housine: Covenants: Tax Increment: Taxes Section 6.1. Use of Tax Increments. Except for its obligations under this Agreement and the Authorizing Resolution regarding Available Tax Increment, the Authority shall be free to use any Tax Increment for any purpose for which such increment may lawfully be used, pursuant to the provisions of State law, and the Authority shall have no obligations to the Developer with respect to the use of such Tax Increment. SectIOn 6.2. Right to Collect Delinquent Taxes. The Developer acknowledges that the Authority is providing substantial aid and assistance in furtherance of the development of the Property. The Developer understands the Authority's ability to assist the Developer in the manner speCIfied In this Agreement is directly dependent upon the prompt and timely payment of real estate taxes. To that end, the Developer agrees for itself, its successors and aSSIgns, In addition to the obligation pursuant to statute to pay real estate taxes, that it is also obligated by reason of this Agreement to pay before delinquency all real estate taxes assessed agaInst the Property and the Minimum Improvements. The Developer acknowledges that this obligation 275456v5 RHB CH135-57 10 creates a contractual right on behalf of the Authority to sue the Developer or its successors and assigns to collect delinquent real estate taxes and any penalty or interest thereon and to pay over the same as a tax payment to the County auditor. In any such suit, the Authority shall also be entitled to recover its costs, expenses, and attorney fees. Nothing in this Agreement in any way limits or prevents the Developer from contesting the assessor's proposed market values for the Property or the Minimum Improvements but the Developer recognizes that such action may affect the amount of Available Tax Increment. Section 6.3. Qualification of the TIP District. (a) The Developer warrants that the Minimum Improvements shall meet the Affordability Requirements for the duration of the TIP DIstriCt. (b) The Developer intends to ensure compliance for 47 of the Units with the Affordability Requirements by restricting occupancy of such Units to persons whose income is equal to or less than 60 percent of median for the Twin Cities metropolitan statistical area, adjusted for household size. Prior to and as a condition precedent to issuance of the Note, the Developer shall confirm to the Authority in writing the income restrictions that shall be placed upon the tenants of the Minimum Improvements in order to ensure that the TIP District constitutes and remains a Housing District under the TIP Act and complies with the Affordability Requirements. The Developer shall thereafter during the term of this Agreement warrant continuing compliance with such restrictions. (c) The TIP District will be a Qualified Housing District. The Developer agrees that it will ensure that the portion of the housing project receiving assistance derived from Tax Increment meets the rent restriction requirements and the low-income occupancy test for a qualified low-income housing project under section 42(g) of the U.S. Internal Revenue Code of 1986, as amended through December 31, 2002, regardless of whether the project actually receives a low-income housing credit. (d) If the TIP District does not qualify or ceases to qualify as a Housing District and as a Qualified Housing District as descnbed in this Section 6.3 as a result of any action or inaction by the Developer, such event shall be deemed an Event of Default under this Agreement and, in addition to any remedies available to the Authority under ArtIcle IX hereof, the Developer shall protect, indemnify, defend, and hold harmless the Authority, to the extent permitted by law, for any and all damages or costs resulting therefrom. (e) The Developer shall undertake such monitoring procedures with respect to applicants for and occupants of the Units and provide the Authority with all documentation necessary for the Authority to ensure the Developer's compliance with this Section 6.3 and the continued qualificatIOn of the TIP District as a Housing District and a Qualified Housing District, such documentation to be provided WIthin 10 days of request by the Authority. All documentation and other information provided by the Developer regarding prospective tenants or tenants of the Units shall be handled by the Authority in accordance with the Data Practices Act and other relevant law. 275456v5 RHB CHI35-57 11 ARTICLE VII Prohibitions A2ainst Assi2nment and Transfer; Indemnification Section 7.1. Representation as to Development. The Developer represents and agrees that its undertakings pursuant to the Agreement are and will be for the purpose of development of the Property and not for speculation in land holding. Section 7.2. Prohibition Against Developer's Transfer of Property and Assignment of Agreement. The Developer represents and agrees that prior to issuance of the Certificate of Completion for the Minimum Improvements: (a) Except only by way of security for, and only for the purpose of obtaimng financing necessary to enable the Developer to perform its obligations with respect to making, owning and/or operating the Minimum Improvements under this Agreement, to which financing the Authority agrees to subordinate this Agreement, and for any other purpose authorized by this Agreement, the Developer has not made or created and will not make or create or suffer to be made or created any total or partial sale, assignment, conveyance, or lease, or any trust or power, or transfer in any other mode or form of or with respect to the Agreement or the Property or any part thereof or any interest therein (except a residential lease to a tenant of a Unit), or any contract or agreement to do any of the same, without the prior written approval of the Authority and unless the Developer remains liable and bound by this Agreement. In the absence of specific written agreement by the Authority to the contrary, no such transfer or approval by the Authority thereof shall be deemed to relieve the Developer, or any other party bound in any way by this Agreement or otherwise with respect to the construction of the Minimum Improvements, from any of its obligations with respect thereto. (b) In the event the Developer, upon transfer or assIgnment of the Property or any portion thereof, seeks to be released from its obligations under this Agreement as to the portions of the Property that is transferred or assigned, the Authority shall be entItled to require, except as otherwise provided in the Agreement, as conditions to any such release that: (i) Any proposed transferee shall have the qualifications and financial responsibilIty, in the reasonable judgment of the Authority, necessary and adequate to fulfill the obligations undertaken in this Agreement by the Developer as to the portion of the Property to be transferred. (ii) Any proposed transferee, by instrument in wntmg satisfactory to the Authority and in form recordable among the County land records, shall, for itself and its successors and assigns, and expressly for the benefit of the Authority, have expressly assumed all of the obligations of the Developer under this Agreement as to the portion of the Property to be transferred and agreed to be subject to all the conditions and restrictions to which the Developer is subject as to such portion; provided, however, that the fact that any transferee of, or any other successor in interest whatsoever to, the Property, or any part thereof, shall not have assumed such obligations or so agreed, shall 275456v5 RHB CH135-57 12 not deprive the Authority of any rights or remedies or controls with respect to the Property or any part thereof or the construction of the Minimum Improvements. (iii) Any and all instruments and other documents involved in effecting the transfer of any interest in this Agreement or the Property governed by this Article VII shall be in a form reasonably satisfactory to the Authority. In the event the foregoing conditions are satisfied then the Developer shall be released from its obligation under this Agreement, as to the portion of the Property that is transferred, assigned or otherwise conveyed. After issuance of the Certificate of Completion for the Minimum Improvements, the Developer may transfer or assign any portion of the Property or the Developer's interest in this Agreement with the prior written consent of the Authority, which consent shall not be unreasonably denied, provided that the transferee or assignee is bound by all the Developer's obligations hereunder. The Developer shall submit to the Authority written evidence of any such transfer or assignment, including the transferee or assignee's express assumption of the Developer's obligations under this Agreement. If the Developer fails to provide such evidence of transfer and assumption, the Developer shall remain bound by all it obligations under this Agreement. SectIon 7.3. Release and Indemnification Covenants. (a) Except for any negligent act of the following named parties, the Developer releases from and covenants and agrees that the Authority, and its governing body members, officers, agents, servants, and employees shall not be liable for, and agrees to indemnify and hold harmless the Authority, and its governing body members, officers, agents, servants, and employees against any loss or damage to property or any injury to or death of any person occurring at or about or resulting from any defect in the Minimum Improvements. (b) Except for any willful misrepresentation or any willful or wanton misconduct or negligence of the following named parties, the Developer agrees to protect and defend the Authonty, and its governing body members, officers, agents, servants, and employees, now or forever, and further agrees to hold the aforesaid harmless from any claim, demand, suit, action or other proceeding whatsoever by any person or entity whatsoever arising or purportedly arising from this Agreement, or the transactions contemplated hereby or the acquisition, construction, installation, ownership, and operation of the Minimum Improvements. (c) Except for any negligent act of the following named parties, the Authority, and its governing body members, officers, agents, servants, and employees shall not be liable for any damage or injury to the persons or property of the Developer or its partners, officers, agents, servants or employees or any other person who may be about the Property or Minimum Improvements due to any act of negligence of any person. (d) All covenants, stipulatIOns, promises, agreements, and obligations of the Authority contained herem shall be deemed to be the covenants, stipulations, promises, 275456v5 RHB CH135-57 13 agreements, and obligations of the Authority, and not of any governing body member, officer, agent, servant, or employee of the Authority in the individual capacity thereof. ARTICLE VIII Events of Default Section 8.1. Events of Default Defined. Each of the following shall be an "Event of Default" under this Agreement: (a) Failure by the Developer to commence and complete construction of the Minimum Improvements pursuant to the terms, conditions, and limitations of this Agreement, including the timing thereof, unless such failure is caused by Unavoidable Delays; (b) Through the action or inaction of the Developer, failure of the TIP District to qualify at any time prior to the Maturity Date as a Housing District and as a Qualified Housing District under the TIP Act; (c) Transfer or sale of the Property or Minimum Improvements or any part thereof in violation of Section 7.2 of this Agreement without the prior written consent of the Authority; (d) If the Developer shall file a petition in bankruptcy or shall make an assignment for the benefit of its creditors or shall consent to the appointment of a receiver; or (e) Failure by any party to observe or perform, within any grace or cure period for observance or performance, any other covenant, condition, obligation or agreement on its part to be observed or performed under this Agreement or any other agreement entered into between the Authonty and the Developer pertaining to the Minimum Improvements or the Property. Section 8.2. Remedies on Default. Whenever any Event of Default referred to in SectIon 8.1 of this Agreement occurs, the non-defaulting party may, upon not less than 30 days written notice to the other party and failure by such party to cure the Event of Default: (a) Suspend its performance under this Agreement until it receives assurances that the defaulting party will cure its default and continue its performance under this Agreement; (b) Cancel and rescind or terminate this Agreement; (c) In the case of an Event of Default by the Developer, the Authority may terminate the TIP District and payment under the Note; and (d) Take whatever actIon, including legal, equitable, or administrative action, which may appear necessary or desirable to collect any payments due under this Agreement, or to enforce performance and observance of any obligation, agreement, or covenant under this Agreement. 275456v5 RHB CH135-57 14 Nothing in this Article VIII shall limit the Authority's rights to exercise any remedy to which it is entitled under any other provision of this Agreement or the Authorizing Resolution. In the case of an Event of Default by the Developer, 30 days' written notice and opportunity to cure shall also be given to the Developer's limited partner, WNC & Associates, Inc. at 17782 Sky Park Circle, Irvine, California 92614, Attention: David N. Schafer. Section 8.3. No Remedy Exclusive. No remedy herein conferred upon or reserved to the any party in this Agreement is intended to be exclusive of any other available remedy or remedies, but each and every such remedy shall be cumulative and shall be in addition to every other remedy given under this Agreement or now or hereafter existing at law or in equity or by statute. No delay or omission to exercise any right or power accruing upon any default shall impair any such right or power or shall be construed to be a waiver thereof, but any such right and power may be exercised from time to time and as often as may be deemed expedient. In order to entitle the Authority to exercise any remedy reserved to it, it shall not be necessary to give notice, other than such notice as may be required in Article IX of this Agreement. Section 8.4. No Additional Waiver Implied by One Waiver. In the event any agreement contained in this Agreement should be breached by any party and thereafter waived by another party, such waiver shall be limited to the particular breach so waived and shall not be deemed to waive any other concurrent, previous or subsequent breach hereunder. ARTICLE IX Additional Provisions Section 9.1. ConflIct of Interests; Authority Representatives Not Individually Liable. The Authority and the Developer, to the best of their respective knowledge, represent and agree that no member, official, or employee of the Authority has or shall have any personal interest, direct or indirect, in thIS Agreement, nor has or shall any such member, official, or employee participate in any decision relating to this Agreement which affects his or her personal interests or the interests of any corporation, partnership, or association in which he or she is directly or indirectly interested. No member, official, or employee of the Authority shall be personally liable to the Developer, or any successor in interest, in the event of any default or breach by the Authority, or for any amount which may become due to the Developer or successor or on any obligations under the terms of this Agreement. Section 9.2. Equal Employment Opportunity. The Developer, for itself and its successors and assigns, agrees that during the construction of the Minimum Improvements provided for in this Agreement it complied with all applicable federal, State, and local equal employment and non-discrimmation laws and regulations. Section 9.3. Restrictions on Use. The Developer agrees that prior to the Maturity Date, the Developer and its successors and assigns: (a) shall use the Property solely for the purpose of constructing and operating housing facilities pursuant to the terms of this Agreement; (b) shall 275456v5 RHB CH135-57 15 not discriminate upon the basis of race, color, creed, sex, national ongm, or any other classification prohibited by law in the lease, rental, use or occupancy of any Unit or of any portion of the Minimum Improvements on the Property or any improvements erected or to be erected thereon, or any part thereof; and (c) shall otherwise comply with the restrictions on use set forth in this Agreement. Section 9.4. Titles of Articles and Sections. Any titles of the several parts, Articles, and Sections of this Agreement are inserted for convenience of reference only and shall be disregarded in construing or interpreting any of its provisions. Section 9.5. Notices and Demands. Except as otherwise expressly provided in this Agreement, a notice, demand, or other communication under this Agreement by either party to the other shall be sufficiently given or delivered if it is dispatched by registered or certified United States mail, postage prepaid, return receipt requested, or delivered personally; and (a) in the case of the Developer, is addressed to or delivered personally to Chanhassen Gateway Place, LLC, P.O. Box 10,307 Golfview Drive, Albany, Minnesota 56307; (b) in the case of the Authority, is addressed to or delivered personally to the Authority at Chanhassen city hall, 7700 Market Blvd., Chanhassen, Minnesota 55317-0147, Attn: Executive Director; or at such other address with respect to either such party as that party may, from time to tIme, designate in writing and forward to the other as provided in this Section 9.5. Section 9.6. Counterparts. This Agreement may be executed m any number of counterparts, each of which shall constitute one and the same instrument. Section 9.7. Recording. The Authority may record this Agreement and any amendments thereto with the County. The Developer shall pay all costs for recording. Section 9.8. Attorney Fees. Whenever any Event of Default occurs and if the Authority shall employ attorneys or incur other expenses for the collection of payments due or to become due, or for the enforcement of performance or observance of any obligation or agreement on the part of the Developer under this Agreement, the Developer agrees that it shall, within 10 days of written demand by the Authority, pay to the Authority the reasonable fees of such attorneys and such other expenses so incurred by the Authority. Section 9.9. Governing Law; Venue. This Agreement shall be construed in accordance with the laws of Minnesota. Any dispute arising from thIS Agreement shall be heard in the State or federal courts of Minnesota, and all parties waive any objection to the jurisdiction thereof, whether based on convenience or otherwise. Section 9.10. Entire Agreement. This Agreement constitutes the entire agreement between the parties pertaining to its subject matter and it supercedes all prior contemporaneous agreements, representations, and understandings of the parties pertaining to the subject matter of 275456v5 RHB CH135-57 16 this Agreement. This Agreement may be modified, amended, terminated, or waived, in whole or in part, only by a writing signed by all of the parties. ************************** 275456v5 RHB CH135-57 17 CHANHASSEN ECONOMIC DEVELOPMENT AUTHORITY By Its President By Its Executive Director STATE OF MINNESOTA ) ) ss. COUNTY OF CARVER ) The foregoing instrument was acknowledged before me this _ day of 2006, by and , the President and Executive Director, respectively, of the Chanhassen Economic Development Authority, a public body corporate and politic under the laws of Minnesota, on behalf of the Economic Development Authority. Notary Public 275456v5 RHB CH135-57 18 CHANHASSEN GA TEW A Y PLACE, LLC By Its Chief Manager By Its Vice President STATE OF MINNESOTA) ) ss. COUNTY OF CARVER ) The foregoing instrument was acknowledged before me this _ day of 2006, by Jamie J. Thelen and James W. Sand, the chief manager and vice president, respectively, of Chanhassen Gateway Place, LLC, a Minnesota limited liability company, on behalf of the limited liability company. Notary Public 275456v5 RHB CH135-57 19 EXHIBIT A LEGAL DESCRIPTION OF THE PROPERTY That property is legally described as follows: Lot 1, Block 2, Gateway North, Carver County, Minnesota 275456v5 RHB CH135-57 A-I EXHIBIT B FORM OF CERTIFICA TE OF COMPLETION (Minimum Improvements) The undersigned hereby certifies that the obligations set forth in Articles III and IV of that document titled "Contract for Private Development," dated , 2006, between the Chanhassen Economic Development Authority and Chanhassen Gateway Place, LLC, with respect to construction of the Minimum Improvements in accordance with the Construction Plans, have been fully satisfied and that such obligations are hereby released and forever discharged. Dated: ,200_. CHANHASSEN ECONOMIC DEVELOPMENT AUTHORITY By Its President By Its Executive Director STATE OF MINNESOTA ) ) ss. COUNTY OF CARVER ) The foregoing instrument was acknowledged before me this _ day of 200_ by and , the President and ExecutIve Director, respectively, of the Chanhassen Economic Development Authority, a public body corporate and politic under the laws of Minnesota, on behalf of the Economic Development Authority. Notary Public This document was drafted by: KENNEDY & GRA VEN, Chartered 470 US Bank Plaza 200 South Sixth Street Minneapolis, MN 55402 (612) 337-9300 275456v5 RHB CH135-57 B-1 EXHIBIT C Form of Authorizine: Resolution CHANHASSEN ECONOMIC DEVELOPMENT AUTHORITY RESOLUTION NO. RESOLUTION APPROVING CONTRACT FOR PRIVATE DEVELOPMENT AND A WARDING THE SALE OF, AND PROVIDING THE FORM, TERMS, COVENANTS AND DIRECTIONS FOR THE ISSUANCE OF ITS $300,000 TAXABLE TAX INCREMENT REVENUE NOTE, SERIES 2007_. BE IT RESOL YED BY the board of commissioners of the Chanhassen Economic Development Authority (the "Authority") as follows: Section 1. Authorization: Award of Sale. 1.01. Authorization. The Authority has heretofore approved the establishment of Tax Increment Financing District No. 9 (the "TIF District") within the Downtown Chanhassen Redevelopment Project Area (the "Redevelopment Project"), and has adopted a tax increment financing plan for the purpose of financing certain improvements within the Redevelopment Project. Pursuant to Minnesota Statutes, Section 469.178, the Authority is authorized to issue and sell its bonds for the purpose of financing a portion of the public development costs of the Redevelopment Project. Such bonds are payable from a portion of revenues derived from the TIF District and pledged to the payment of the bonds. The Authority hereby finds and determines that it is in the best interests of the Authority that it issue and sell its $300,000 Taxable Tax Increment Revenue Note, Series 2006A (the "Note") for the purpose of financing certain costs of the Redevelopment Project. 1.02. Agreement Approved: Issuance, Sale, and Terms of the Note. The Authority hereby approves the Contract for Private Development (the "Agreement") between the Authority and Chanhassen Gateway Place, LLC (the "Developer"), and authorizes the President and Executive Director to execute such Agreement in substantially the form on file with the Authority, subject to modifications that do not alter the substance of the transaction and are approved by such officials, provided that execution of the Agreement by such officials is conclusive evidence of their approval. The Authority hereby authorizes issuance of the Note in accordance with terms set forth in thIS resolution to the Purchaser, at a price of par. The Note shall be dated as of the date of delivery and shall not bear interest. 275456v5 RHB CH135-57 C-l 1.03. Optional Redemption. The Authority may prepay the Note in whole or in part, without premium or penalty, on any date. Section 2. Form of Note. The Note shall be in substantially the following form, with the blanks to be properly filled in and the principal amount and payment schedule adjusted as of the date of issue: UNITED STATE OF AMERICA STATE OF MINNESOTA COUNTY OF CARVER CHANASSEN ECONOMIC DEVELOPMENT AUTHORITY No. R-l $300,000 TAXABLE TAX INCREMENT REVENUE NOTE, SERIES 2007_ Rate Date of Original Issue -0.00-% ,2007 Principal Amount: Registered Owner: The Chanhassen Economic Development Authority (the "Authority"), for value received, certifies that It is indebted and hereby promises to pay to the registered owner specified above, or registered assigns (the "Owner"), but solely from the sources, to the extent and in the manner hereinafter identified, the principal amount specified above, without interest thereon, payable on each February 1 and August 1 ("Payment Dates"), commencing August 1, 2009, and continumg through February 1,2016. Payments are payable by mail to the address of the Owner or such other address as the Owner may designate upon 30 days written notice to the Authority. Payments on this Note are payable in any coin or currency of the United Sates of America which, on the Payment Date, is legal tender for the payment of public and private debts. This Note is subject to prepayment in whole or in part at the option of the Authority on any date. This Note is one of an authorized issue in the total original principal amount of $300,000 to aid in financing certain development costs of a Project undertaken by the Authority pursuant to Minnesota Statutes, Sections 469.090 through 469.1081, and is issued pursuant to an authorizing resolution (the "Resolution") duly adopted by the Authority on 275456v5 RHB CH135-57 C-2 2007, and pursuant to and in full conformity with the Constitution and laws of the State of Minnesota, including Minnesota Statutes, Sections 469.174 to 469.179. This Note is a limited obligation of the Authority which is payable solely from Available Tax Increment as defined in the Resolution, pledged to the payment hereof under the Resolution, the terms of which are hereby incorporated by reference. This Note shall not be deemed to constitute a general obligation of the State of Minnesota or any political subdivision thereof, including, without limitation, the Authority. Neither the State of Minnesota, nor any political subdivision thereof shall be obhgated to pay this Note or other costs incident hereto except out of moneys pledged thereto under the Resolution, and neither the full faith and credit nor the taxing power of the State of Minnesota or any political subdivision thereof is pledged to the payment of this Note or other costs incident hereto. The Authority shall pay to the Owner on each Payment Date the amount of Available Tax Increment received by the Authority during the six-month period immediately prior to the Payment Date. If as of any Payment Date there is an uncured Event of Default under the Contract for Private Development between the Authority and Chanhassen Gateway Place, LLC ("Developer") dated as of , 2006 (the "Agreement"), the Authority may withhold Available Tax Increment otherwise payable on such Payment Date. If the default is cured in accordance with the Agreement, the Available Tax Increment withheld shall be deferred and paid, without interest thereon, on the next Payment Date after the default is cured. If, following damage to the Minimum Improvements (as that term is defined in the Agreement) in excess of $100,000 the Developer elects not to repair, reconstruct or restore the Minimum Improvements, the Authority shall have no further obligation to the Developer or Owner to make payments on this Note This Note is issuable only as a fully registered note without coupons. As provided in the Resolution, and subject to certain limitations set forth therein, this Note is transferable upon the books of the Authority kept for that purpose at the principal office of the Authority's Executive Director, by the Owner hereof in person or by the Owner's attorney duly authorized in writing, upon surrender of this Note together with a written instrument of transfer satisfactory to the Authority, duly executed by the Owner. Upon such transfer or exchange and the payment by the Owner of any tax, fee, or governmental charge required to be paid by the Authority with respect to such transfer or exchange, there will be issued in the name of the transferee a new Note of the same aggregate principal amount and maturing on the same dates. IT IS HEREBY CERTIFIED AND RECITED that all acts, conditions, and things required by the Constitution and laws of the State of Minnesota to be done, to exist, to happen, and to be performed in order to make this Note a valid and binding limited obligation of the Authority according to its terms, have been done, do exist, have happened, and have been performed in due form, time and manner as so required. This Note shall not be valid or become obligatory for any purpose until the Certificate of Authentication hereon shall have been manually signed by the Registrar. 275456v5 RHB CH135-57 C-3 IN WITNESS WHEREOF, the board of commissioners of the Chanhassen Economic Development Authority has caused this Note to be executed with the manual signatures of its President and Executive Director, all as of the Date of Original Issue specified above. CHANHASSEN ECONOMIC DEVELOPMENT AUTHORITY Executi ve Director President REGISTRATION PROVISIONS The ownership of the unpaid balance of the within Note is registered in the bond register of the Authority's Executive Director, in the name of the person last listed below. Date of Re~istration Re~istered Owner Signature of Authority Executive Director Section 3. Terms, Execution and Delivery. 3.01. Denomination, Payment. The Note shall be issued as a single typewritten note numbered R-1. The Note shall be issuable only in fully registered form. Payments on the Note shall be payable by check or draft issued by the Registrar described herein. 3.02. Payment Dates. Payments on the Note shall be payable by mail to the owner of record thereof as of the close of business on the fifteenth day of the month preceding the Payment Date, whether or not such day is a business day. 3.03. Registration. The Authority hereby appoints the Executive Director to perform the functions of registrar, transfer agent and paying agent (the "Registrar"). The effect of registration and the rights and duties of the Authority and the Registrar with respect thereto shall be as follows: (a) Re~ister. The Registrar shall keep at its office a bond register in which the Registrar shall provide for the registration of ownership of the Note and the registration of transfers and exchanges of the Note. 275456v5 RHB CH135-57 C-4 (b) Transfer of Note. Upon surrender for transfer of the Note duly endorsed by the registered owner thereof or accompanied by a written instrument of transfer, in form reasonably satisfactory to the Registrar, duly executed by the registered owner thereof or by an attorney duly authorized by the registered owner in writing, the Registrar shall authenticate and deliver, in the name of the designated transferee or transferees, a new Note of a like aggregate principal amount and maturity, as requested by the transferor. Notwithstanding the foregoing, the Note shall not be transferred to any person (other than an affiliate, or other related entity, of the Owner, or the Developer) unless the Authority has been provided with an opinion of counselor a certificate of the transferor, in a form satisfactory to the Authority, that such transfer is exempt from registration and prospectus delivery requirements of federal and applicable state securities laws. The Registrar may close the books for registration of any transfer after the fifteenth day of the month preceding each Payment Date and until such Payment Date. (c) Cancellation. The Note surrendered upon any transfer shall be promptly cancelled by the Registrar and thereafter disposed of as directed by the Authority. (d) Improper or Unauthorized Transfer. When the Note is presented to the Registrar for transfer, the Registrar may refuse to transfer the same until it is satisfied that the endorsement on such Note or separate instrument of transfer is legally authorized. The Registrar shall incur no liability for its refusal, in good faith, to make transfers which it, in its judgment, deems improper or unauthorized. (e) Persons Deemed Owners. The Authority and the Registrar may treat the person in whose name the Note is at any time registered in the bond register as the absolute owner of the Note, whether the Note shall be overdue or not, for the purpose of receiving payment of, or on account of, the principal of, and interest on, if any, such Note and for all other purposes, and all such payments so made to any such registered owner or upon the owner's order shall be valid and effectual to satisfy and discharge the liability of the Authority upon such Note to the extent of the sum or sums so paid. (f) Taxes, Fees and Charges. For every transfer or exchange of the Note, the Registrar may Impose a charge upon the owner thereof sufficient to reimburse the Registrar for any tax, fee, or other governmental charge required to be paid with respect to such transfer or exchange. (g) Mutilated, Lost, Stolen or Destroyed Note. In case the Note shall become mutilated or be lost, stolen, or destroyed, the Registrar shall deliver a new Note of like amount, maturity dates and tenor in exchange and substitution for and upon cancellation of such mutilated Note or in lieu of and in substitution for such Note lost, stolen, or destroyed, upon the payment of the reasonable expenses and charges of the Registrar in connection therewith; and, in the case the Note is lost, stolen, or destroyed, upon filing with the Registrar of evidence satisfactory to it that such Note was lost, stolen, or destroyed, and of the ownership thereof, and upon furnIshmg to the Registrar of an appropriate bond or indemnity in form, substance, and amount satisfactory to it, in which both the Authority and the Registrar shall be named as obligees. The Note so surrendered to the Registrar shall be cancelled by it and evidence of such cancellation shall be 275456v5 RHB CH135-57 C-5 given to the Authority. If the mutilated, lost, stolen, or destroyed Note has already matured or been called for redemption in accordance with its terms, it shall not be necessary to issue a new Note prior to payment. (h) Prepayment. In the event the Note is prepaid, notice thereof will be given by the Registrar by mailing a copy of the redemption notice by first class United States mail (postage prepaid) not more than 60 and not less than 30 days prior to the date fixed for prepayment to the registered owner of each Note to be prepaid at the address shown on the registration books kept by the Registrar and by publishing the notice if required by law. Failure to give notice by publication or by mail to any registered owner, or any defect therein, will not affect the validity of the proceedings for the prepayment of Note. 3.04. Preparation and Delivery. The Note shall be prepared under the direction of the Executive Director shall be executed on behalf of the Authority by the signatures of its President and Executive Director. In case any officer whose signature shall appear on the Note shall cease to be such officer before the delivery of the Note, such signature shall nevertheless be valid and sufficient for all purposes, the same as if such officer had remained in office until delivery. When the Note has been so executed, it shall be delivered by the Executive Director to the Owner thereof upon payment of purchase price and satisfaction of the conditions of delivery under Section 3.2 of the Agreement, and the purchaser shall not be obligated to see to the application of the purchase price. Section 4. Security Provisions. 4.01. Pledge. The Authority hereby pledges to the payment of the Note all Available Tax Increment, which term means ninety percent (90%) of the Tax Increment (as defined in the Agreement) that is received by the Authority in the six-month period immediately before August 1,2009; February 1 and August 1 in the years 2010, 2011, 2012 and 2013; and February 1,2014; and then sixty-five percent (65%) of the Tax Increment received by the Authority in the six- month period immediately before August 1,2014; February 1 and August 1,2015; and February 1,2016. Section 5. Certification of Proceedings. 5.01. Certification of Proceedings. The officers of the Authority are hereby authorized and dIrected to prepare and furnish to the Owner of the Note certified copies of all proceedings and records of the Authority, and such other affidavits, certificates, and informatIon as may be required to show the facts relating to the legality and marketability of the Note as the same appear from the books and records under their custody and control or as otherwise known to them, and all such certified copies, certificates, and affidavits, including any heretofore furnished, shall be deemed representations of the Authority as to the facts recited therein. Section 6. Effective Date. This resolution shall be effective upon full execution of the Agreement. 275456v5 RHB CH135-57 C-6 Adopted this _ day of 275456v5 RHB CH135-57 ,2007. President Executive Director C-7 EXHIBIT D FORM OF INVESTMENT LETTER To: The board of commissioners of the Chanhassen Economic Development Authority, Carver County, Minnesota Attention: Executive Director Re: $300,000 Taxable Tax Increment Revenue Note, Series 2007_ The undersigned, with regard to $300,000 in principal amount of the above captioned Note (Note) pursuant to a resolution of the board of commissioners of the Chanhassen Economic Development Authority (Resolution), hereby represents to you and to Kennedy & Graven, Chartered, Minneapolis, Minnesota, Bond Counsel, as follows: 1. We have sufficient knowledge and experience in financial and business matters, including purchase and ownership of municipal and other obligations, to be able to evaluate the risks and merits of the investment represented by the above stated principal amount of the Note. 2. We understand that the Note is payable from and only from tax increments resulting from increases in the taxable value of real property in a tax increment financing district operated by the Authority. 3. We acknowledge that no offering statement, prospectus, offering circular or other comprehensive offering statement containing material information with respect to the Authority and the Note has been issued or prepared by the Authority, and that, in due diligence, we have made our own inquiry and analysis with respect to the Authonty, the Note and the security therefor, and other material factors affecting the security and payment of the Note. 4. We acknowledge that we have either been supplied wIth or have access to mformation, including financial statements and other financial information, to which reasonable investor would attach significance in making investment decisions, and we have had the opportunity to ask questions and receive answers from knowledgeable individuals concerning the Authority, the Note and the security therefor, and that as a reasonable investor we have been able to make our decision to purchase the above stated principal amount of the Note. 5. We represent to you that we are purchasing the Note for our own account and not for resale or other distribution thereof. 275456v5 RHB CH135-57 D-l Dated: 6. We acknowledge receipt of the Note on the date hereof. 7. Our Federal Employer ID No. is 20-3817234. CHANHASSEN GA TEW A Y PLACE, LLC By Its Chief Manager By Its Vice President ,2007 275456v5 RHB CH135-57 D-2 EXHIBIT E LIST OF PRELIMINARY PLAN DOCUMENTS The following plans received by the City of Chanhassen Planning Department on January 6, 2006 and approved by the Chanhassen City Council on February 27, 2006, prepared by Westwood Professional Services, Inc. and Sand Companies, Inc.: Preliminary Plat Grading and Erosion Control Plan Utility Plan Sidewalk and Paving Plan Construction Details Landscape Plan Floor Plans Unit Plans Elevations Site plan for Planning Case 06-05 as presented in staff report by Sharmeen AI-Jaff and approved by the Chanhassen City Council, dated February 27, 2006. 275456v5 RHB CH135-57 E-l