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6.0. EDSR 03-13-2006ITEM / 6. MEMORANDUM TO: Economic Development Authority FROM: Catherine Mehelich, Director of Economic Development~~ DATE: March 13, 2006 SUBJECT: Discuss Draft Amendments to the City's Tax Abatement Policy and Application Attachments • Tax Abatement Policy and Application, 1" Draft Amended March 2006 Background Staff has been working on a review of the city's various economic development financing programs and policies fox amendments. The City of Elk River adopted its original Tax Rebate Financing Policy in Apri12000, shortly after the state legislature authorized the use of tax abatement as an economic development fmancing tool. The policy was amended in August of 2002 to include clarifications on the use of tax abatement fox speculative office developments. Issue Since the many of the amendments were minor (but significantly affected the document reformatting) staff has provided the attached clean copy of the revised policy and application fox the EDA's review. Please contact staff if you wish to receive a copy of the word-by- woxd tracking of revised policy amendments. Below is a summary of the significant staff amendments: • Changed the program name from Tax Rebate Financing to the statutory name "Tax Abatement" in order to eliminate the confusion among developers and applicants. • Added "significant increase of the City's tax base" as one of the objectives (Section ITI) • Reduced the owner cash equity requirement from 20% to 10% (Section I~ • Added a provision fox the use of tax abatement as a "location incentive" fox certain desired conditions (Section ~ • Deleted the summary of the City's Business Subsidy Policy and state statute. Rather the City's Business Subsidy Policy will be attached to all financing policies and applications. Staff is currently reviewing the City's Business Subsidy Policy fox suggested revisions to be reported at next month's EDA meeting. Changed the $5,000 application fee to anon-refundable deposit with the provision that professional services in excess of the deposit shall be paid by the applicant. Added "Market Value~Tax Base Generation" to the application scoring worksheet (Section I~ Recommendation In addition to the above provisions staff requests the EDr1's discussion and direction on the way that tax abatement is presented to the city and provided to developers. In the past staff has presented the amount of tax abatement as a future value. Conversely with tax increment financing projects in the past the staff has discussed the amount of tax increment financing provided in a present value (has principal and interest). City of El: r Tax Abatement Policy & Application 1s` Dxaft Amended: March 2006 Amended: August 2002 adopted: April 10, 2000 City of Elk River 13065 Oxono Parkway Elk River, MN 55330 763.635.1040 Table of Contents I. Policy Purpose 3 II. Difference Between Tax Abatement & Tax Increment Financing 3 III. Objectives of Tax Abatement 3 - 4 IV. Policies for the Use of Tax Abatement 4 - 5 V. Project Qualifications 5 - 6 VI. Subsidy Agreement & Reporting Requirements 6 VII. Application Process 6 - 7 Ciry of Elk River 6 7 Application to Other Jurisdictions 7 VIII. Application for Tax Abatement 8 Applicant Information 8 Project Information 9 Public Purpose 9 Sources & Uses 10 Additional Documentation and Checklist 11 IX. Application Review Worksheet 12 X. Sample But-For Analysis 14 Ciry of Elk River Tax Abatement Policy 1`° Draft Amended March 2006 _ 2_ 1. POLICY PURPOSE Far the purpoe~e~~ of thin document, the term "City" rhald include the Elk River City Council, Fconomu DevelopmentAutharity, and Houring and Redevelofinent Authority. "I'he purpose of this policy is to establish the City of Elk River's position relating to the use of Tax Abatement fox private development above and beyond the requirements and limitations set forth by State Law. This policy shall be used as a guide in the processing and review of applications requesting Tax Abatement assistance. 1'he fundamental purpose of providing Tax Abatement in Elk River is to encourage desirable development or redevelopment that would not otherwise occur but for the assistance provided through the Tax Abatement. The City of Elk River is granted the power to utilize Tax Abatement by the Minnesota Tax Abatement Act, as amended. It is the intent of the City to provide the minimum amount of Tax Abatement, as well as other incentives, at the shortest term required for the project to proceed. Preference is given to projects in which the total amount of'1'ax Abatement request includes participation from the county. The City xeseroes the right to approve ox reject projects on a case by case basis, taking into consideration established policies, project criteria, and demand on city services in relation to the potential benefits from the project Meeting policy criteria does not guarantee the award of Tax Abatement to the project. Approval ox denial of one project is not intended to set precedent fox approval or denial of another project. II. DIFFERENCE BETWEEN TAX ABATEMENT AND TAX INCREMENT FINANCING The primary difference between Tax Abatement and Tax Increment Financing (I'IF) is the way in which the dollars are awarded to the project. When TIP is awarded to a project by the city, the other taxing jurisdictions (the school district and the county) arc required to contribute their portion of the increased taxes to the project. Conversely, when Tax Abatement is requested, each political subdivision has the option of gxantuig its portion of the increased taxes to the project Subsequently, the dollars generated fox the project with Tax Abatement axe generally less than the dollars generated with TIF. III. OBJECTIVES OF TAX ABATEMENT As a matter of adopted policy, the City will consider using Tax Abatement to assist private development projects to achieve one ox more of the following objectives: • To retain local jobs and/ox increase the number and diversity of jobs that offer stable employment and/ox attractive wages and benefits as defined in the Ciry's Business Subsidy Policy. • To enhance and diversify the City of Elk River's economic base. • To encourage additional unsubsidized private development in the area, either directly ox indirectly through "spin off' development. Cit3- of Elk River Tax Abatement Policy 1"Draft Amended ;~laxch 2006 3- • To facilitate the development process and to achieve development on sites which would not be developed without Tax Abatement assistance. • To remove blight and/ox encourage redevelopment of commercial and industrial areas in the city that result in high quality redevelopment and private reinvestment. • To offset increased costs of redevelopment (i. e. contaminated site clean up) over and above the costs normally incurred in development. • To create opportunities fox affordable housing. • To contribute to the implementation of other public policies, as adopted by the city from time to time, such as the promotion of quality urban ox architectural design, energy conservation, and decreasing capital and/ox operating costs of local government. • To significantly increase the City of Elk River's tax base. IV. POLICIES FOR THE USE OF TAX ABATEMENT a. Tax Abatement assistance will be provided to the developer upon receipt of taxes by the City, otherwise referred to as the pay-aryou po method. Requests fox up front financing will be considered on a case-by-case basis. b. Any developer receiving Tax Abatement assistance shall pxocidc a minimum of ten percent (10%) owner cash equity investment in the project. c. Tax Abatement will not be used in circumstances where land and/or property price is in excess of fair market value. d. Developer shall be able to demonstrate a market demand fox a proposed project. e. Tax Abatement will not be utilized in cases where it would create an unfair and significant competitive financial advantage over other projects in the area. £ Tax Abatement shall not be used for projects that would place extraordinary demands on city services ox for projects that would generate significant environmental impacts. g. The developer must provide adequate financial guarantees to ensure completion of the project, including, but not limited to: minimum assessment agreements, letters of credit, personal guaranties, and etcetera. h. The developer shall adequately demonstrate, to the City's sole satisfaction, an ability to complete the proposed project based on past development CiTy of Elk River Tax Abatement Policy 1" Draft Amended March 2006 _ ¢_ experience, general reputation, and credit history, among other factors, including the size and scope of the proposed project. For the purposes of underwriting the proposal, the developer shall provide any requested market, financial, envixonxnental, construction plans ox other data requested by the City ox its consultants. Tax Abatement proposals shall not be used to support speculative office projects. Speculative projects axe defined as those projects which have pre- leasing agreements ox letters of intent fox less than 50% of the available space. In addition, leasable office projects must meet the following guidelines: 1. Evidence of the 50% occupancy must be reported to the Director of Economic Development six months following an issued Certificate of Occupancy. 2. Of the occupants certified at the six month period, SO% of the jobs must be considered "new" jobs to the City of Elk River, meaning jobs not located in the City at any time prior to occupying space in the project. 3. Business retention jobs will be considered on aone-fox-one match to job creation only in cases where job loss is specific and demonstrable in accordance with the MN Business Subsidy Law. Evidence may include documentation that the company will have to close involuntarily, ox the company has received an attractive offer to move to another state ox community. k. All Tax Abatement proposals shall optimize the private development potential of a site. V. PROJECT QUALIFICATIONS All Tax Abatement projects considered by the City of Elk River must meet each of the following xequixements~ a. The project shall meet at least one of the objectives set forth in Section III of this document. b. The use of Tax Abatement will be limited to: • Industrial development, expansion, redevelopment, ox rehabilitation; ox • Commercial redevelopment of rehabilitation; or • Research and development facilities that satisfy Business Paxk zoning requirements; ox • Office facilities with a minimum new construction of 25,000 square feet; ox City of Elk River Tax Abatement Policy ls~ Dxafr Amended March 2006 - 5- • Residential development and redevelopment may be eligible fox Tax Abatement under a separate set of policies and only with the recommendation of the HRA. c. The developer shall demonstrate that the project is not financially feasible but for the use of Tax Abatement. Evaluation of the project's financial feasibility without Tax Abatement shall be provided by the City's financial advisor on all requests of over $25,000 total public investment. d. The City will consider the use of Tax Abatement assistance fox projects that may not meet the but forand job creation criteria, but rather would be considered as a "location incentive". These projects may result in other public benefits such as a significant tax base increase, the creation of higher paying jobs (at least twice the minimum hourly rate stated in the City's Business Subsidy Policy), and is likely to assist in the marketing and attraction of additional desired developments. e. The project shall comply with all provisions set forth in the Tax Abatement Law, State Statues 469.1812 to 469.1815, as amended. f. The project must be consistent with the City's Comprehensive Plan, Land Use Plan, and Zoning Ordinances. g. The project shall serve at least two of the following public purposes: • Job creation ox job retention. • Significantly increase the tax base. • Enhancement ox diversification of the city's economic base. • Development or redevelopment that will spur additional private investment in the area. • Fulfillment of defined city objectives, such as those identified in the Economic Development Strategic Plan or the City's Comprehensive Plan, among others. • Removal of blight or the rehabilitation of a high profile ox priority site. VI. SUBSIDY AGREEMENT & REPORTING REQUIRMENTS All developers/businesses receiving Tax Abatement assistance from the City of Elk River shall be subject to the provisions and requirements set forth by the City's Business Subsidy Policy as amended and attached, and State Statute 116J.993. VII. APPLICATION PROCESS FOR TAX ABATEMENT A. CITY OF ELK RIVER Applicant submits the completed application along with anon- xeftmdable $5,000 application deposit. The application deposit will be used toward the cost of services provided in the evaluation of financial feasibility and preparation of legal documents and agreements. Projects that demand professional services in excess of City of Elk Rlvex "1'as .^16atement Policy 1"Draft Amended March 2006 _ 6_ the initial deposit shall be required to reimburse the City fox the additional expenses. 2. City staff reviews the application and completes the Application Review Worksheet. 3. Results of the Worksheet are submitted to the appropriate governing authorities (EDA ox HRA) fox recommendation to the City Council of approval or denial of the request 4. If pxelixxurxary approval is granted, all necessary notices, resolutions and agreements are prepared by City staff and/or consultants. 5. Public hearing(s) on the proposed request are held. 6. The City Council giants final approval or denial of the request. B. APPLICATIONS TO OTHER JURISDICTIONS It is recommended that applicants intending to seek Tax Abatement from Sherburne County and/ox School District 728 make their applications to those bodies concurrent with their application to the City of Elk River. Fox more infoxmadon on applying for Tax Abatement through Sherburne County and/ox School District 728, contact: Sherburne County Adtninistratox 763-241-2701 School District 728 Superintendent 763-241-3400 City of Elk River Tax Abatement Pohcy 1°~ Draft Amended March 2006 - 7- VI11. APPLICATION FOR TAX ABATEMENT A. APPLICANT INFORMATION Name of Corporation/Partnership Address Primary Contact Brief description of the corporation/partnership's business, including history, principal product or service: Brief description of the proposed project: Attorney Name _ Address Phone Accountant Nami Address Phone Contractor Name Address Phone Engineer Name _ Address Phone Architect Name Email City of Elk River "fax abatement Policy L`~ Draft Amended blaxch 2006 - 8- B. PROJECT INFORMATION 1. The project will be: _Industriah _New Construction Expansion Redevelopment /Rehab. -Office/research facility that conforms to Business Park zoning standards Coxnmexcial Redevelopment/Rehabilitation 2. In addition to the City of Elk River, applicant is requesting Tax Abatement from: Sherburne County School District 728 3. The project will be: -Owner Occupied Leased Space 4. Project Address Parcel Identification 5. Site Plan and Construction Plans Attached Yes No 6. Total Amount of Tax Abatement Requested $ ova City Portion: Annual $ Total $ County Portion: Annual $ Total $ ISD 728 Portion: Annual $ Total $ 7. Current Real Estate Taxes on Project Site: Estimated Real Estate Taxes upon Completion: Phase I Phase II 8. Construction Start Date: Construction Completion Date: If Phased Pxoject~ Year % Completed Year % Completed C. PUBLIC PURPOSE years. It is the policy of the City of Elk River that the use of Tax Abatement should result in a benefit to the public. Please indicate how this project will serve a public purpose. Job Creation/Retention Number of existing jobs Number of jobs created by project Average hourly wage of jobs created/retained _New industrial development which will result in additional private investment in the area. -Enhancement and/or diversification of the City of Elk River's economic base. -The project contributes to the fulfillment of the City's Economic Development Strategic Plan. -Removal of blight. -Rehabilitation of a high profile or priority site. -Significantly increase the City's tax base. City of Elk Rivet "1'ax Abatement Policy 1"Draft Amended March 2006 ~~- D. SOURCES & USES SOURCES Bank Loan Other Private Funds Owner Cash Equity Fed Grant/Loan State Grant/Loan EDA Micro Loan Tax Abatement ID Bonds TOTAL NAME USES Land Acquisition Site Development Construction Machinery & Equipment Architectural & Engineering Fees Legal Fees Interest During Construction Debt Service Reserve Contingencies TOTAL City of Elk Rives Tax Abatement Policy 1~« Dia& Amended Maich 2006 AMOUNT AMOUNT - 10- E. ADDITIONAL DOCUMENTATION AND CHECKLIST Applicants will also be required to provide the following documentation: A) Written business plan, including a description of the business, ownership/management, date established, products and services, and future plans B) Financial Statements fox Past Two Years Profit & Loss Statement Balance Sheet C) Current Financial Statements Profit & Loss Statement to Date Balance Sheet to Date D) Two Year Financial Projections F) Personal Financial Statements of all Major Shareholders Profit & Loss Current Tax Return G) Letter of Commitment from Applicant Pledging to Complete During the Proposed Project Duration H) Letter of Commitment from the Other Sources of Financing, Stating Terms and Conditions of their Participation in the Project I) Non-refundable application deposit of $5,000 J) Construction Plans and Itemized Project Construction Statement K) Attach the following documentation as Exhibits Exhibit A -Corporation/Partnership Description Exhibit B -Description of Project Exhibit C -List of Shareholders/Partners Exhibit D -But-For Analysis Exhibit E -List of Prospective Lessees Exhibit F -Legal Description and PID Number(s) Note: All Major shareholders will be required to sign personal guarantees and a minimum assessment agreement if up front financing of the project is required. The undersigned certifies that all information provided in this application is true and correct to the best of the undersigned's knowledge. The undersigned authorizes the City of Elk River to check credit references, verify financial and other information, and share this information with other political subdivisions as needed. The undersigned also agrees to provide any additional information as may be requested by the City after the filing of this application. Applicant Name Date City of Elk River Tax Abatement Policy 1'0 Daft Amended March 2006 - 11- IX. TAX ABATEMENT APPLICATION REVIEW WORKSHEET TO BE COMPLETED BY CITY STAFF 1. The project meets the criteria set forth in Section V of the Tax Abatement policy. a) Meets at least one of the objectives in Section III. b) Demonstrates need for Tax Abatement with the but for analysis. c) Consistent with all city plans and ordinances. d) Serves at least two public purposes as defined in Section V(~. 2. Ratio of Private to All Public Investment in Project: Points: Private Investment 5:1 5 $ Public Investment 4:1 4 Ratio Private: Public Financing 3:1 3 2:1 2 Less than 2:1 1 3. Job Creation in the City of Elk River: Points: Number of new jobs as a result of the project. 25+ 5 Number of existing/retained jobs 20+ 4 Total 15+ 3 10+ 2 Less than 10 1 4. Ratio of Public Investment to Job Creation: Points: $ Public Investment $8,000 or less 5 Number of new jobs created/retained $10,000 or less 4 $ of Public Investment per ne~v job $12,000 or less 3 $15,000 or less 2 Over $15,000 1 5. Wage Level of new jobs created/retained Points: Minimum hourly wage Over $21 /hour 5 of jobs created/retained: $18-21 /hour 4 $14-17 /hour 3 $10-13 /hour 2 Under $10 /hour 1 G. Project size: Points: The project will result in the construction 40,000+ 5 of square feet 30,000+ 4 20,000+ 3 10,000+ 2 10,000 or less 1 City of L.lk River Tax Abatement Policy ] ~~ Draft Amended March 2006 _ 12_ 7. Market Value/Tax Base Generation: Points: _ The project will result in a per square foot $90/sf+ estimated market value of $80/sf+ $70/sf+ $60/sf+ $50/sf or less 8. Type of Project: Points: 100% Owner Occupied 5 Mix Owner Occupied & Investment 4 Investment Property 3 9. Use: Points: Industrial ox Business Park Project 5 Commercial Rehabilitation/Redevelopment 4 10. Likelihood that the project will result in Points: unsubsidized, spin-off development. High Moderate Low Sub -Total Points: of a possible 45 points. 9. Bonus Points Bonus Points: The project will be 100% Pay-aryouga TRF. 3 points _ The project contributes to the goals of Energy City. 2 points • Product promotes sensible use of energy, OR • Project utilizes signiFicant energy efficient design &/or materials in constmction. 5 4 3 2 1 5 3 1 Total Points Overall project desirability: High 45-38 points Moderate 37-29 points Low 28-20 points Not Eligible 19-0 points City oEElk River Tax Abatement Policy 1'°' Draft Amended March 2006 - 13- X. SAMPLE BUT-FOR ANALYSIS WITH NO WITH TAX REBATE FINANCING TAX RF_BATE FINANCING SOURCES AND USES SOURCES AND USES SOURCES SOURCES Mortgage 9,600,000 8,667,000 Equity 2,400,000 2,400,00 Tax Rebate Financing 0 933,000 TOTAL SOURCES 12,000,000 12,000,000 USES USES Land 1,500,000 1,500,000 Site Woxk 300,000 300,000 Soil Correction 468,000 468,000 Demolition 100,000 100,000 Relocation 65,000 65,000 Subtotal Land Costs 2,433,000 2,433,000 Construction 6,750,000 6,750,000 Finish Manufacturing 250,000 250,000 Subtotal Construction Costs 7,000,000 7,000,000 Soft Costs 350,000 350,000 Taxes 35,000 35,000 Finance Fees 850,000 850,000 Project Manager 542,000 542,000 Developer Fee 540,000 540,000 Contingency 250,000 250,000 Subtotal Soft Costs 2,567,000 2,567,000 TOTAL USES 12,000,000 12,000,000 Income Statement Income Statement Sq. Ft. Pex Sq. Ft Sq. Ft. Pex Sq. Ft. Rent-Space 1 100,000 $8.00 800,000 100,000 $8.00 800,000 Rent-Space 2 25,000 $8.50 212,500 25,000 $8.50 212,500 Rent-Space 3 25,000 $9.00 225,000 25,000 $9.00 225,000 Other 0 $0.00 0 0 $0.00 0 1,237,500 1,237,500 Mortgage 20 Texm 1,051,646 20 Term 949,439 9.00% Interest 9.00% Interest 9,600,000 Principal 8,667,000 Principal Net Income 185,854 288,061 'ibtal Return on Equity 7.74% 12.00% City of Elk River Tax Abatement Policy 1"Draft Amended March 2006 - 14- City of in ~.'~. River Business Subsidies Policy Ado ted: Economic Development Authority November 12, 2002 Housing & Redevelopment Authority November 25, 2002 City Council November 25, 2002 Amended: Economic Development Authority December 9, 2002 City of Elk River 13065 Orono Parkway F.lk River, MN 55330 (763) 635-1000 CITY OF ELK RIVER POLICY AND PROCEDURES RELATING TO THE USE OF BUSINESS SUBSIDIES I. PURPOSE For the purpares of thin document, the term "City",rho!! include the Edk Bswer City Council Economic Devedapment Authority, and Housing and I{edevelapmentAuthority. The purpose of this policy is to establish guidelines and criteria regarding the use of business subsidies, such as tax increment financing (TIF), tax abatement, and other business subsidies for private development projects within the City of Elk River and shall be in addition to the requirements and limitations set forth by provisions of Minnesota State Statute 116J.993 (MN Business Subsidy Law), and by the City's policy and guidelines of the particular form of subsidy. These guidelines shall be used in processing and reviewing applications requesting business subsidies assistance. The fundamental purpose of business subsidies in the City is to encourage desirable development or redevelopment that would not otherwise occur "but fox" the assistance provided through business subsidies. It is the intent of the City to provide business subsidies, as well as other incentives that the City may deem appropriate, at the shox[est term required for the project to proceed. The City reserves the right to approve or reject projects on a case-by-case basis, taking into account established policies, specific project criteria, and demand on city services in relation to the potential benefits to be received from a proposed project Meeting policy guidelines or other criteria does not guarantee the award of business subsidies. Furthermore, the approval ox denial of one project is not intended to set precedent for approval ox denial of another project. Whenever possible it is the City's intent to coordinate the use of business subsidies with other applicable taxing jurisdictions. II. DEFINITION OF "BUSINESS SUBSIDY" The following types of assistance having a value in excess of $25,000 are defined as a "business subsidy" within the b1N Business Subsidy Law: • State and local government agency giants; • Contributions of personal property, real property, or infrastructure; • The principal amount of a loan that exceeds $75,000 at rates below those commercially available; • Reductions ox deferrals of taxes or fees; • Guarantees of any payment under any loan, lease, or other obligation; and, • Preferential use of government facilities. City of Elk River Business Subsidies Policy III. PUBLIC PURPOSE OBJECTIVES OF BUSINESS SUBSIDIES In accordance with the MN Business Subsidy Law, the City will consider using business subsidies to assist private development projects to achieve one or more of the following public purpose objectives: • To retain local jobs and/or increase the number and diversity of jobs that offer stable employment and/or attractive wages and benefits. • To enhance and diversify the City of Elk River's tax base. • To encourage additional unsubsidized private development in the area, either directly ox indirectly through "spin ofP' development. • To achieve development on sites which would not be developed without business subsidies assistance. • To remove blight and/or encourage development of commercial and industrial areas in the city that result in higher quality development ox redevelopment and private investment. • To offset increased costs of development of specific properties when the unique physical characteristics of the site may otherwise preclude private investment. • To create opportunities for the construction, operation and main[enance of affordable housing. IV. GENERAL POLICIES FOR THE USE OF BUSINESS SUBSIDIES A. Business subsidy assistance will be provided from the City, by a "pay-as-you-go" note method, to the developer if the business subsidy is tax increment financing ox tax abatement. Requests fox up front financing will be considered on a case-by-case basis. B. A developer requesting business subsidy assistance must demonstrate, to the satisfaction of the Ciry, sufficient cash equity investment in the project as required within the City's policy for the particular form of subsidy. C. Business subsidy will not be provided in circumstances where land and /or pxoperry price is demonstrated by the County Assessor to be in excess of Eaix market value. This would normallybe where the acquisition price is more than 10% in excess of market value. D. A developer must be able to demonstrate to the City, or, if applicable, to the underwriting authority, a market-demand for a proposed project. E. Business subsidy will not be used in cases where the subsidy would create an unfair and significant competitive financial advantage over other similar projects in the area. F. Business subsidy will not be used for projects that would place extraordinary demands on city infrastmcmxe and services. City of Elk River Business Subsidies Policy G. If requested by the City, the developer shall provide adequate Financial guarantees to ensure completion of the project, including, but not limited to: assessment agreements, letters of exedlt, cash escrows, and personal guaranties. H. Each developer must be able to demonstrate to the City's satisfaction, an ability to construct, operate, and maintain the proposed project based on past experience, general reputation, and credit history. L If requested by the City, or its consultants, the developer shall provide sufficient market, Financial, environmental, ox other data relative to the successful operation of the project. f. Projects receiving business subsidy approval from other affected taxing jurisdictions will be more favorably received by the City. V. GUIDELINES FOR COMMERCIAL/INDUSTRIAL BUSINESS SUBSIDIES t1. Business subsidies will not be used for on-site retail or service businesses unless it is a redevelopment project that demonstrates that it will result in a substantial increase in tax base and a significant improvement in quality employment. B. The project must be consistent with the City's Comprehensive Plan, Land Use Plan, and Zoning Ordinances. C. The project must result in the retention of existing jobs that would be lost "but for" the proposed development or result an increase and diversification in local jobs. Business retention jobs will be considered on a one-fox-one match to job creation only in cases where job loss is specific and demonstrable in accordance with the MN Business Subsidy Law. D. Specific wage and job goals will be determined by the City giving consideration to the particular form of the subsidy, nature of the development, the purpose of the subsidy, local economic conditions and similar factors. The recipient will have up to two years to meet the job and wage goals established by the City. The minimum wage fox a job to be considered a new ox retained job shall be $15.00 per hour exclusive of benefits. Deviations less than the wage floor will be considered on a case-by-case basis and in accordance with the requirements of the MN Business Subsidy Law. E. Business subsidies will not be used fox commercial/industrial projects that have a history of inconsistent compliance with applicable environmental rules and regulations. City of Elk River Business Subsidies Policy VI. SUBSIDY AGREEMENT AND REPORTING REQUIREMENTS Each company receiving a business subsidy shall be subject to the subsidy agreement and reporting provisions and requirements set forth by the MN Business Subsidy Law and summarized below: A. Progress Reports The recipient shall file a report annually fox two years after the receiving the subsidy ox until all goals set forth in the subsidy agreement have been met, which ever is later. Reports shall be completed using the format drafted by the State of Minnesota and shall be filed with the City no latex than March 1 of each year for the progress made the previous year. B. Maintain Facility The recipient agrees to maintain and operate its facility at the site where the subsidy is used fox a period of five years after the date the subsidy is provided. C. Failure to Comnlv Businesses failing to comply with the subsidy agreement will be subject to fines, repayment requirements, and be deemed ineligible by the State to receive any loans ox giants from public entities for a period of five years. VII. SUBSIDY APPLICATION PROCESS AND PROCEDURE A. Application for business subsidies shall be made on forms fox the particular form of assistance provided by the City of Elk River Director of Economic Development, ox designee. A fee of $ 5,000.00 shall accompany any Tax Increment Finance, Tax Abatement, or grant request application to cover the City's initial legal, administrative, and planning costs. Micro-Loan applications shall include a fee in the amount of 1% of the loan requested. Following a review by appropriate City Staff the application shall be referred to the either the Economic Development Authority, ox Housing and Redevelopment Authority, fox recommendation to the City Council fox further action. B. The application for business subsidies shall request information required within the City's policies on the particular form of subsidy including but not limited to; a detailed description of the project; a preliminary site plan; the amount of business subsidy requested; the public purpose of the project; the number and types of jobs to be created; the wages and benefits to be paid new employees; and verifiable funding sources and uses. City of Elk River Business Subsidies Policy