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7.1 SR 07-01-2013 City of EW REQUEST FOR ACTION River TO ITEM NUMBER Mayor and City Council 7.1 AGENDA SECTION MEETING DATE PREPARED BY Public Hearing July 1, 2013 Clay Wilfahrt,Assistant Director of Economic Development ITEM DESCRIPTION REVIEWED By Tax Abatement Application for Preferred Powder Coating, LLC Brian Beeman,Director of Economic Development REVIEWED BY Jeremy Barnhart,Deputy Director, CODD ACTION REQUESTED Hold a public hearing to consider tax abatement application for Preferred Powder Coating,LLC. BACKGROUND/DISCUSSION The owners of Preferred Powder Coating are requesting property tax abatement for the construction of a 100,000 square foot manufacturing facility in the city-owned Nature's Edge Business Center. The attached staff report describes the proposed project and tax abatement request that were reviewed by the EDA on June 24, 2013. This Abatement request meets all of the FDA's policies regarding employment and valuation. The EDA recommends approval of the tax abatement and business subsidy for the project following review of the project at a special meeting on June 24, 2013. The entire parcel (land and building) valuation will be used to repay the up-front assistance. Using the entire parcel is consistent with recent tax abatements in which the land price was written down. The estimated duration is 18 years. The statutory maximum is 20 years. 1Vlikaela Huot from Springsted will provide a brief overview of the independent but/for analysis that supports the abatement. State statute requires local government agencies to hold a public hearing to receive comment on tax abatement and business subsidies. FINANCIAL IMPACT Up to $576,939 in city tax abatement assistance. The city will use the 10.36 acre land site and an inter- fund loan from the Development Fund to provide the assistance up front to meet the needs of the business. All abatement dollars from the city and county will pay back the inter-fund loan and the land with a 3%interest rate. A request has also been made to Sherburne County for up to $576,939 of tax abatement assistance. The project will result in an estimated market value of$4,682,700 and will create and retain a minimum of 32 full-time jobs at hourly wages not less than $12.19. POWERED By A IR ATTACHMENTS • EDA Tax Abatement Policy and Guidelines • Tax Abatement Application and Review Worksheet • Springsted memo dated June 20, 2013 • Springsted memo dated June 26, 2013 • Action Requested EDA dated June 24, 2013 N:APublic Bodies\Agenda Packets\7-01-2013\Final\x7.1 sr Pref Powder.docx City of Tax Abatement Policy & Application Amended: May 2006 Amended: August 2002 Adopted: April 10,2000 City of Elk River Economic Development Division 13065 Orono Parkway Elk River,TN1N 55330 763.635.1040 Table of Contents I. Policy Purpose 3 11. Difference Between Tax Abatement & Tax Increment Financing 3 III. Objectives of Tax Abatement 3 IV. Policies for the Use of Tax Abatement 4 V. Project Qualifications 5 V1. Subsidy Agreement & Reporting Requirements 6 VII. Application Process for Tax Abatement 7 City of Elk River 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. Sample But-For Analysis 12 X. Application Review Worksheet 13 X1. City of Elk River Business Subsidy Policy 15 City of Elk River Tax Abatement Policy Amended May 2006 - 2- I. POLICY PURPOSE For the purposes of this document, the term "City"shall include the Elk River City Council,Economic Development Authority, and Housing and Redevelopment Authority. The purpose of this policy is to establish the City of Elk River's position relating to the use of Tax Abatement for 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. The 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 Minnesota Statutes, Sections 469.1812 to 469.1815 (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 Tax Abatement request includes participation from the county. The City reserves the right to approve or 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 or denial of one project is not intended to set precedent for 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 (TIF) is the way in which the dollars are awarded to the project. When TIF is awarded to a project by the city,the other taxing jurisdictions (the school district and the county) are 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 granting its portion of the increased taxes to the project. Subsequently, the dollars generated for the project with Tax Abatement are 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 or more of the following objectives: • To retain local jobs and/or increase the number and diversity of jobs that offer stable employment and/or attractive wages and benefits as defined in the City'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 or indirectly through"spin off' development. City of Elk River Tax Abatement Policy Amended May 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/or 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 for 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 or architectural design, energy conservation, and decreasing capital and/or 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-asyougo method. Requests for up front financing will be considered on a case-by-case basis. b. Any developer receiving Tax Abatement assistance shall provide 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 for 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. f. Tax Abatement shall not be used for projects that would place extraordinary demands on city services or 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 Amended May 2006 - 4- experience,general reputation, and credit history, among other factors, including the size and scope of the proposed project. i. For the purposes of underwriting the proposal, the developer shall provide any requested market, financial, environmental, construction plans or other data requested by the City or its consultants. j. Tax Abatement proposals shall not be used to support speculative office projects. Speculative projects are defined as those projects which have pre- leasing agreements or letters of intent for 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, 50% 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 a one-for-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, or the company has received an attractive offer to move to another state or 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 requirements= 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, or rehabilitation; or • Commercial redevelopment or rehabilitation; or • Research and development facilities that satisfy Business Park zoning requirements; or • Office facilities with a minimum new construction of 25,000 square feet; or City of Elk River Tax Abatement Policy Amended May 2006 - 5- • Residential development and redevelopment may be eligible for 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 for projects that may not meet the but for and 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 Minnesota 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 or job retention. • Significantly increase the tax base. • Enhancement or 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 or 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 as Section XI of this document, and Minnesota State Statute 116J.993 (the "Minnesota Business Subsidy Law"). City of Elk River Tax Abatement Policy Amended May 2006 - 6- VII. APPLICATION PROCESS FOR TAX ABATEMENT A. CITY OF ELK RIVER 1. Applicant submits the completed application along with a non- refundable $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 the initial deposit shall be required to reimburse the City for 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 or HRA) for recommendation to the City Council of approval or denial of the request. 4. If preliminary 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 grants 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/or School District 728 make their applications to those bodies concurrent with their application to the City of Elk River. For more information on applying for Tax Abatement through Sherburne County and/or School District 728, contact: Sherburne County Administrator 763-241-2701 School District 728 Superintendent 763-241-3400 City of Elk River Tax Abatement Policy Amended May 2006 - 7- VIII. APPLICATION FOR TAX ABATEMENT A. APPLICANT INFORMATION Name of Corporation/Partnership Address Primary Contact Address Phone Fax Email Brief description of the corporation/partnership's business,including history,principal product or service: Brief description of the proposed project: Attorney Name Address Phone Fax Email Accountant Name Address Phone Fax Email Contractor Name Address Phone Fax Email Engineer Name Address Phone Fax Email Architect Name Address Phone Fax Email City of Elk River Tax Abatement Policy Amended May 2006 - 8- B. PROJECT INFORMATION 1. The project will be: Industrial: New Construction Expansion Redevelopment / Rehab. Office/research facility that conforms to Business Park zoning standards Commercial Redevelopment/Rehabilitation Other 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 Number(s) 5. Site Plan and Construction Plans Attached: Yes No 6. Total Amount of Tax Abatement Requested: $ over years. 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 Project= Year % Completed Year % Completed C. PUBLIC PURPOSE 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 River Tax Abatement Policy Amended May 2006 - 9- D. SOURCES & USES SOURCES NAME AMOUNT Bank Loan $ Other Private Funds $ Owner Cash Equity $ Fed Grant/Loan $ State Grant/Loan $ EDA Micro Loan $ Tax Abatement $ ID Bonds $ TOTAL $ USES AMOUNT Land Acquisition $ Site Development $ Construction $ Machinery&Equipment $ Architectural&Engineering Fees $ Legal Fees $ Interest During Construction $ Debt Service Reserve $ Contingencies $ TOTAL $ City of Elk River Tax Abatement Policy Amended May 2006 - 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 for 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 E) Personal Financial Statements of all Major Shareholders Profit&Loss Current Tax Return F) Letter of Commitment from Applicant Pledging to Complete During the Proposed Project Duration G) Letter of Commitment from the Other Sources of Financing, Stating Terms and Conditions of their Participation in the Project H) Non-refundable application deposit of$5,000 1) Construction Plans and Itemized Project Construction Statement J) 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 Amended May 2006 - 11- IX. SAMPLE BUT-FOR ANALYSIS WITH NO WITH TAX ABATEMENT TAX ABATEMENT SOURCES AND USES SOURCES AND USES SOURCES SOURCES Mortgage 9,600,000 8,667,000 Equity 2,400,000 2,400,00 Tax Abatement 0 933,000 TOTAL SOURCES 12,000,000 12,000,000 USES USES Land 1,500,000 1,500,000 Site Work 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. Per Sq. Ft. Sq. Ft. Per 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 Term 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 Total Return on Equity 7.74% 12.00% City of Elk River Tax Abatement Policy Amended May 2006 - 12- X. 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(g). 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 new 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 6. 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 Elk River Tax Abatement Policy Amended May 2006 - 13- 7. Market Value/Tax Base Generation: Points: The project will result in a per square foot Industrial Commercial estimated market value(land and building) $80/sf+ $110/sf+ 5 of $70/sf+ $100/sf+ 4 $60/sf+ $90/sf+ 3 $50/sf+ $80/sf+ 2 $40/sf+ $70/sf+ 1 8. Type of Project: Points: 100% Owner Occupied 5 Mix Owner Occupied&Investment 4 Investment Property 3 9. Use: Points: Industrial or Business Park Project 5 Commercial Rehabilitation/Redevelopment 4 10. Likelihood that the project will result in Points: unsubsidized, spin-off development. High 5 Moderate 3 Low 1 Sub -Total Points: of a possible 45 points. 11. Bonus Points Bonus Points: The project will be 100%Pay-asyougo Tax Abatement 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 construction. Total Points: Overall project desirability: High 45-38 points Moderate 37-29 points Low 28-20 points Not Eligible 19-0 points City of Elk River Tax Abatement Policy Amended May 2006 - 14- DECKLAN ........................................................................................................................................................... May 24, 2013 City of Elk River ATTN: Clay Wilfahrt 13065 Orono Parkway Elk River, MN 55330 RE: PREFERRED POWDER COATING TAX ABATEMENT APPLICATION Dear Mr. WiifaK, Attached you will find a completed City of Elk River Tax Abatment Application for Preferred Powder Coating. Please send me confirmation dates and times of all meetings as they relate to this application moving forward, 1 believe you are still finalizing meeting dates and times with Sherburne County. If you have any questions, please contact me at 612-564-0795, or email me at�irnit �deciclangro t .c 3re?. Respectfully, Annie B. Deckert Decklan Group ........................................................................................................................................................... DECKLAN VIII. APPLICATION FOR TAX ABATEMENT A. APPLICANT INFORMATION Name of Corporation/Partnership Preferred Powder Coating, LLC Address 251 George Weber Dr Rogers, MN 55374 Primary.Contact Annie Deckert, Decklan Group Address 812 Main Street NW, Suite 250, Elk River MN 55330 Phone 612-564-0795 Email annie@decklangroup.com Brief description of the coiporation/partnership's business,including history,principal product or service: Preferred Powder Coating is a metal powder coating company that prides itself in environmental preservation and conservation, ensuring their work is done in an environmentally sensitive manner through a process known as EEP, or "Enhanced Performance Pretreatment" which was developed to meet the new phosphate restrictions, reduce water usage, lower chemical consumption and eliminate the natural gas needed to heat the stage. Preferred Powder Coating works with all types of ferrous and non-ferrous substrates including steel, aluminum, stainless, cast iron and zinc die castings. Preferred Powder works with a variety of industries that require premium powder services including, but not limited to: aeronautics, athletic equipment, automotive, die casting, medical equipment, OEM, recreational, retail and sheet metal. Brief description of the proposed project: Currently located in Rogers, MN in a 73,000 state of the art facility, Preferred Powder is looking to expand their operations and relocate to the City of Elk River. Elk River Economic Development Authority President Dan Tveite and Elk River economic development staff toured the facility with President Lloyd Peterson and Vice President of Operations Dan Bosshart to learn more about the company in late 2012. Preferred Powder currently employs 24 employees, and plans on creating 8-10 jobs within the next two years. They plan on constructing a 100,000 square foot facility which will not only increase Elk River's tax base; it will also generate excitement and momentum for the newly finished Nature's Edge Business Center, being as they will be the first to build in the park. Because of their operations, a rectangular shaped building is required to City of Elk River Tat Abatement Policy Amended May,2006 - 10- meet the needs of their equipment lay-out and maximize efficiency. This 10.36 acre site poses challenges not only with the wetlands, but the Northern Natural Gas line (approximately one acre) which runs North/South through the middle of the property. The existing encroachment agreement between the city of Elk River and Northern Natural Gas prohibits anything from being built over this gas main. Because of where the gas line is located, it leaves approximately six buildable acres to the west of the line, making it challenging to build an adequate building without impacting the existing wetlands. Preferred Powder has received approval from the TEP Committee for wetland mitigation. They have taken all steps required to build a 100,000 square foot facility on an extremely challenging lot. The four acres to the east of the gas main will not be built on, but is necessary to be utilized during site preparation. We have met with the City of Elk River and Sherburne County to discuss the project, and all parties involved are supportive of the project. Preferred Powder Coating is doing everything they can to utilize this challenging lot to the highest and best use possible, but will need abatement to make this project happen. The abatement request will help offset the total cost of the land, wetland delineation and site preparation necessary to satisfy the requirement of the TEP committee. Attorney Name Lloyd Peterson Address 13251 George Weber Drive, Rogers, MN 55374 Phone 763-428-4990 Email 1peterson@,prefELrredDowder.com Engineer Name Craig Joehum, President Address 3601 Thurston Avenue, Anoka, MN 55303 Phone 763-852-0485 B. PROJECT INFORMATION 1. The project will be: X Industrial: �x_New Construction Expansion Redevelopment / Rehab. Office/research facility that conforms to Business Park zoning standards Commercial Redevelopment/Rehabilitation City of Elk River Tat Abatement Policy Amended May 2006 Other 2. In addition to the City of Elk River, applicant is requesting Tax Abatement from: _x_ Sherburne County School District 728 3. The project will be:_x_Owner Occupied Leased Space 4. Project Address 10846 170th CT NW, Elk giver, MN 55330 Lot 1, Block 3, Nature's Edge Business Center Parcel Identification Number(s� 75-820-0305 5. Site Plan and Construction Plans Attached: X Yes No 6. Total Amount of Tax Abatement Requested: $ 1153,878 over 12 years. Ciry Portion: Annual $45,656 $ 547, 872 County Portion: Annual S 50,500* $ 606,006 *this is an estimation based on the gap needed for the project to work; we are open to discussing once the county amount is calculated. 7. Current Real Estate Taxes on Project Site: $ Estimated Real Estate Taxes upon Completion: 8. Construction Start Date: August 2013 Construction Completion Date: November 2013 C. PUBLIC PURPOSE 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. _X Job Creation/Retention Number of existing jobs 24 Number of jobs created by project 8-10 Average hourly wage of jobs created/retained $15.00 X_New industrial development which will result in additional private investment in the area. X_Enhancement and/or diversification of the City of Elk River's economic base. X_The project contributes to the fulfillment of the City's Economic Development Strategic Plan. _Removal of blight. _X_Rehabilitation of a higli profile or priority site. First development in City of Elk River Tax Ahaternent Policy Amended May 2006 - 12- city-owned Nature's Edge Business Center X_Significantly increase the City's tax base. D. SOURCES & USES SOURCES NAME AMOUNT Bank Loan First National $ 4,547,000 Other Private Funds $ Owner Cash Equity- $ 191,817 Fed Grant/Loan $ State Grant/Loan $ EDA Micro Loan $ 100,000 EDA Forgivable Loan $ 200,000 Tax Abatement $ 1,153,878 ID Bonds $ TOTAL $ 6,192,695 USES AMOUNT Land Acquisition $ 680,895 Site Development (site prep,wetland mitigation, grading,gasline,etc.) $ 630,000 Construction-Building $ 3,470,000 Machinery&Equipment $ 1,000,000 Working Capital $ 200,000 Wetland Mitigation $ 11,800 Debt Service Reserve $ Contingencies $ 200,000 TOTAL $ 6,192,695 City of l?Ik River Taa Abatement Policy_ Amended May 2006 - 13- 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 for Past Two Years Profit&Loss Statement Balance Sheet C) Current Financial Statements Profit&Loss Statement to Date Balance Sheet to Date D) Taro Year Financial Projections E) Personal Financial Statements of all 1\4ajor Shareholders Profit&Loss Current Tax Return F) Letter of Commitment from Applicant Pledging to Complete During the Proposed Project Duration G) Letter of Commitment from the Other Sources of Financing, Stating Terms and Conditions of their Participation in the Project H) Non-refundable application deposit of$5,000 I) Construction Plans and Itemized Project Construction Statement J) 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-Por 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 / �7_.,.,.,�` G> �.�-- i Z Date f Ciry of Elk River Tax Abatement Policy Amcrndcd Nfay 2006 - 11- Preferred Powder Coating About Preferred Powder Coating Rogers, Minnesota Page 1 of 2 A=2 li€iUt_;PS"l A Ut_ t)I'I; PREFERRED P O W D E R - C O A T I N G Call us at (763)428-4990 Lei us quote a job fosr you now d s ?` #� ,z` QUO T F,t 3{7C;E A€3{3UT us POWDER COATING INDUSTRIES SERVED S.G4&GRAPHICS C3Fki.LERY 'CON1Tr'VTUS • About is . Mission About Preferred Powder Coating • Quality& PCI-1 1-mance • C,lur_Faeihiv All employees of Preferred Powder Coating share the common goal of • Emplovinent providing top-notch customer service that is second to none.This commitment • l.irtic> is something we take very seriously. Just one of the things that sets Preferred apart is the personal attention each client receives from our staff,no matter the size of the job.Preferred does net compromise quality for any reason.We take the time necessary to perform work to meet—and exceed-our customers'expectations. Due to the size and capabilities of our facility,Preferred is exceptionally cost- competitive in large-run jobs.The technology we have on site provides our customers and staff with the latest status of each job on the floor,needs for materials,schedules,and costs associated with each aspect of our work. What makes Preferred Powder Coating distinctly different: • A focus on individual training with team-driven execution • Ensuring cost-effectiveness and high-quality standards • Being"green"with no phosphate,low-waste and CNC control • Quality calibration of automated chemical dispensing to ensure consistent and repeatable process controls • A return to the core competency of large-volume powder coating • Our development of partnerships that competitively compete against global manufacturing competition In the summer of 2009,Preferred Powder Coating acquired the assets and 43,000-square-foot facility of Profile Companies in Rogers,Minn. Preferred takes pride in continuing to provide clients with outstanding quality and service in powder coating—and plans to take customersery ice to a brand-new level. Preferred's Vice President of Operations.Dan Bosshart,worked as operations manager with the former company,and partnered with Lloyd Peterson to form Preferred. Lloyd Peterson has a long history in contract law and business relationships including many years with the Employers Assocoation. General Manager Scott Peterson,and Estimator/Buyer Derek Ramacher, remain from Profile Companies and bring 40 years of metal finishing experience to Preferred Powder Coating. Derek and Scott utilize state-of-the- http://preferredpowder.com/about—us/ 5/27/2013 Preferred Powder Coating I About Preferred Powder Coating 1 Rogers, Minnesota Page 2 of 2 art ERP(Enterprise Resource Planning)software to ensure all of the organizational functions are integrated into one system that produces real-time access to the system's data. Currently we occupy 73.000 square feet of warehouse space and have added the Preferred Sign and Graphics division as well as the Preferred License Plate Frame division. QUICK FIND – — INDUSTRIES SERVED- --- - PREFERRED POWDER COATING I TOM E GALLERY" Castings Powder coa&,g • Die/Foundry CaStigS (3251 George Weber Drive ABOU 1 US f-t)\!l AC"I US • Medical 13251s,eorgeWe I'Ol4_I;},1_R CU t...l_.%yt; FA 4i, • OEM Products MN 55374 A ......... PI one 763-928-0940 1\i){ TI.II s Recreational F2 763428-8237 (}\ Sl i f _l�_IAl.) Sheet Metal Job Shops 'I St.RVEl7 -- INV1: F0 RS SI"fI: CORN FR CREDITS http://preferredpowder.com/about_us/ 5/27/2013 Preferred Powder Coating Specialists in Powder Coating I Rogers, Minnesota Page 1 of 2 RE)i,;I_;ti"C A t)1,0i11'. PREFERRED P O W D E R ` C O A T I N G Call us at (763)428-4990 .N g r N .. u rv�. " Let us quote a job faryou now 6 � 110M,E ABOUT US � POWDER COATING €N'DUSTRiES SERVED `.;li.>'u&13RAM K. _, GALLERY � C 0 N",A CT US • Polo�der Coadnu Specialists in Powder COCdthig • Pre?reatment 1 ho-'phatc I J—cc How the process works • Scrvice& Capabilities When we powder coat metal,we electrostatically apply a dry coating of I xitir _ Finishes Ites pigment to a product,then cure it under heat to allow the pigment to spread and form an even-coated finish. Unlike conventional liquid paint,powder coating does not require toxic solvent to keep the pigment in a liquid suspension form.thereby eliminating the need for using,storing,and disposing of harmful chemicals. In addition,powder coating creates a more durable finish that is tougher and lasts longer than conventional paint. Preferred Powder Coating focuses on quality and customer service during the entire powder coating process. Our work features: • Cost-effective finish–With assistance in product development to deliver the best finishing process for your budget.Conveyor line with auto guns or Batch systems available to meet most production needs. • Full service–From pre-treatment and wash.to application,light assembly in-house silk screen inspection.anti-skid applications, packaging,logistics,and documentation. • Quality control–Preferred provides full-scale documentation tailored to your exact quality control standards. • Quick turnaround–From prototypes to production runs,our large-scale production area enables us to turn around your project quickly. • Short-term storage–Our warehouse allows us to easily receive,store, track and ship your products. • Expansive capabilities–Preferred is able to handle high-or low-volume production for customers. QUICK FIND -- INDUSTRIES SERVED .- PREFERRED POWDER COATING i+c>1,E G y1I C RI • P�ele Die/Foundry Castings rreA Po'der Coaling t,ti 11C i t)4 €3251 ceorg,Webe,Dri- < _. _ _. Medical szoo­,ntN 55374 POIG DFR C O_1.l IN{i 1 1(t5 OEM Products Pho 763-428-4990 ` Recreational F­ 763428-8237 INDUSTRIES SI I I 1l,ls' 1)1IZ1 { I1ONS • Sheet Metal.lob Shops !,.�,,=sie .#=a �«. _ _.... 5E%IZ�'I?I) littp://preferredpowder.com/powder_coating/ 5/27/2013 Preferred Powder Coating ( Mission Statement and Values ( Rogers, Minnesota Page 1 of 2 l A0 121_.QUEST A QUOTE E REFERED P O W D E R < C O A T I N G 3 �x HOME ABOUT US POWDER COATING ,.JL1t,SII.2 S SERVED CON TACT tS� "ie~€; £ x i` • About U's . Mission Mission Statement and Values • Oualily& Performance • Our rac_ii q Mission statement • E?mplovrn,"t Preferred Powder Coating is committed to providing cost-competitive work by • Links using state-of-the-art equipment with an emphasis on customer service. Preferred Powder Coating is a'-green"company dedicated to the development and utilization of ISO fundamentals grounded in our core values. Vision statement Preferred strives to become a respected local,regional and national resource in the metal powder coating industry. We will endeavor to preserve our natural environment while providing high-quality,cost-effective services for our customers.Our employees will stay current with the latest methods and be encouraged to develop their skills and creativity. Preferred-s top-caliber customer service will be the foundation on which will continue to build and expand our business. Our values Several key values serve as a foundation for all that we do at Preferred Powder Coating. Environmental preservation and conservation-Our work is done in an environmentally sensitive manner.Powder coating.unlike liquid coatings.do not produce hazardous solid waste or hazardous air pollutants. Employee safety-The safety and health of our employees is critically important. We aim to have a healthy.safe workplace by providing necessary training,well-maintained equipment,and employee accountability on the job. Teamwork- Each employee is entitled to respect for their talents and is appreciated as a critical part of the Preferred team. Being accountable-All employees will take responsibility for errors and learn from their mistakes. Important information gathered from errors will be input into past master files to ensure there will riot be repeatable mistakes. Positive attitude—Negativity is not welcome in our workplace. Employees should maintain a positive attitude in all interactions with fellow employees and our customers. Valuing education—Our company supports employees who choose to pursue new educational opportunities.Additional training benefits the entire company and leads to a more productive workplace. littp://preferredpowder.com/about—us/mission/` 5/27/201 Preferred Powder Coating I Mission Statement and Values I Rogers, Minnesota Page 2 of 2 Being innovative-Employees are encouraged to think of new and innovative ways to improve service,cost and quality for our customers. Taking initiative—Our employees can fcel empowered to be self-motivated and strive to achieve goals in their professional and personal lives. Valuing relationships-Maintaining relationships with our customers is a critically important part of our business.They must be built with a sense of mutual respect and courtesy.with a focus on the needs of the customer. Honesty—Preferred employees will conduct themselves in an honest and trustworthy manner with all clients and fellow employees. QUICK FIND.------- — -- ---- INDUSTRIES SERVED - -- PREFERRED POWDER COATING I I O M E G A 1 1.i;iR Y Preferred Powder Coating • Die/Foundry Castings 13251 George Weber Drive s � '- 1i3()t I US CON IA(71)S • Medical Rogers,MN 55374 P(Ak11)FR COAT1\6 FA QS • OEM Products Phone-.-,63-428-4990 Recreational Faa 7634285237 t.?1R1 (_ o f€,�+\`� 1�(Dt,S_fftli 5 SI l L MAP • Sheet Metal lob Shops — --- -- S E•R 4f E'D _.— .—... ._..__ 1NV1'. "1QkS SI1Fz C:0RN FR CRED F1 S 1-ittp://preferredpowder.com/about—us/mission/ 5/27/2013 Preferred Powder Coating I Industries Served i Rogers, Minnesota Page 1 of 1 I_V, It1-t>IIU A }i OI°l: PREFERRED P O W D E R - C o A T I N G Cal us at (763)428-4990 S II 9, k ft Let u5 quote a lob.for you nmv 6 MENOW a HOOT ABOUT US � POWDER WDUSTMES SERVED i SiGN-.&GRAPHICS GALLERY � C .N t,<C!US • Industries Scrvec Premium powder coating Preferred Powder Coating works with a variety of industries that require premium powder services for their quality products.The use of our high- quality facility helps their products stand out from the crowd.We specialize in the following: • Aeronautics • Air Purification • Agriculture • Athletic equipment • ATV • Automotive • Computer • Construction • Die casting • Foundry castings • Hangars and shelving • Hardware • Medical Equipment • OEM • Point-of-purchase displays • Recreational • Retail • Sheet metal • Wire products QUICK FIND ---- INDUSTRIES SERVED - - PREFERRED POWDER COATING I l S 1! LI'_RY ,t marred rowde,('opting • Die/Foundry Castings 13251 George Weber Drive l fit,0 'T'[ S Co I AC;I US Medical Rn 111N 5374 110 UIjR COA'l1 'G) 1 A1_>S OEM Products Pbo,e:763-128 4990 ..! ItiDI S'[RII.S Recreational F,. 7634288237 441 m SERVED S1€1'MAP Sheet Metal Job Shops I>,.�,e�=°�,,n.°d F«�E° .-.......... -- !NVF\'I ulRS sl l l�_ ----- 1`c PRNI' t.'RI?.I_�I_[_S http://preferredpowder.com/industries—served/ 5127/2013 Dan Bosshart,co-owner of Preferred Powder Coatings, has built a career managing and operating large multi-faceted organizations within both the manufacturing and military sectors. Dan's expertise in communications, mathematics, and a professional management style has proven beneficial for the last 16 years as he performed various positions including; Director of Operations,VP of Operations and President of medium to large sized manufacturing companies within the sheet metal, die cast, machining, and finishing industries. Dan's previous life, as a 20 year retired Lieutenant Colonel in the US Army, with 12 years of command experience, allowed him to hone his skills as he managed everything from single building plants to 53,000 acre Federal Military complexes throughout the world. Dan holds a Bachelors of Science degree from Clemson University majoring in both Math and Physics. Dan has enjoyed various educational endeavors such as becoming a certified ISO and QS Auditor/Quality manager and working in conjunction with W. Edwards Deming to create a TQLM—Total Quality Leadership Management doctrine for the US Army. He is also a graduate of the Stephen Covey Leadership Center in Sundance Utah. Dan is a noted wrestler and softball player but his real passion is ice fishing for walleye at the Westwind Resort on Red Lake. 11 March 2013 Elk River Economic Development Authority Suzanne Fischer, EDA Executive Director 13065 Orono Parkway Elk River, MN 55330 RE: Letter of Commitment for Elk River Forgivable Loan Application Dear Ms. Fischer, This letter is my Official pledge of commitment to complete my approximately 70,000 square foot building for Preferred Powder Coating no later than November 2013. 1 am hoping to break ground on this project in August of 2013. If you have any questions or need additional information, please do not hesitate to contact Annie Deckert, Decklan Group, at 612„564-0795. I appreciate your time. Respectfully, Dan Bosshart Vice President of Operations, Preferred Powder Coating, LLC. �3 FIRST NATIONAL BANK of Elk River E812 lk River, N Phone 763.241.3637 Elk River,MN 55330 Fax 763.441.5784 www.finmationalfinancial.com May 24th, 2013 City of Elk River 13065 Orono Pkwy, Elk River, MN 55330 R=: Prel':_rre6 Powder Coa ing, Tax P�atemerit application To wFrsrrl it may ccmncern: have beer'i the banking relationship manager. for Preferred Powder Coating for the past two years. Based orr, my examination; and analysis of past financial performance and projected financial perforr-,ance provided to First National Bank of Elk River, Preferred Powder Coating demonstrates the ability to service debt repayment necessary to support the building project proposed in their application with the City of Elk River dated May 28`h, 2013. The debt structure reviewed consisted of$3,547,000 real estate debt based on a 25 year amortization and $1,000,000 equipment note based a 10 year amortization. While Preferred Powder demonstrates the ability to service debt payments on the debt, I do anticipating a substantiri equity gap requiring alternative funding sources including the utilization of the SBA 504 pil and program like the Tax Abatement program to make the project a reality. This letter is only an assessment:of Preferred Powders ability to service debt outlined in the application and not a commitment to lend from f=irst National Bank. If you have any questions please fee! free to contact me at you convenience Sincerely Chad A. Vitzthum Senior Vice President First National E?t r:. of Elk i;iver Business Filing Details Page 1 of 1 Home ! Search (/Business/Search) Filings (/Business/Filings) Search >> Business Filings << Back to Search Results Business Record Details » -- File Amendment or Renewal (/Business/Amendments?filingGuid=b9f3793f-94d4-e011- a886-001 ec94ffe7f) Order Copies Order a Certificate (/Business/Certificates?businessMasterGuid=b9f3793f-94d4-e011- a886-001 ec94ffe7f&route=filing&p rod uctld=063dd338-fad3-e011-a886- 001 ec94ffe7f&original FilingGuid=197c2c30-4fd5-e011-a886-001 ec94ffe7f) s Minnesota Business Name PREFERRED POWDER COATING LLC Business Type MN Statute Limited Liability Company(Domestic) 3228 File Number Home Jurisdiction 3398194-4 Minnesota Filing Date Status 06/30/2009 Active/In Good Standing Renewal Due Date: Registered Office Address 12/31/2013 1369 Mississippi Str New Brighton MN 55112 USA Registered Agent(s) Manager Lloyd Peterson Dan Bosshart 13251 George Weber Drive Rogers MN 55374 USA Principal Executive Office Address 13251 George Weber Drive Rogers MN 55374 USA Filing History Renewal History http://mblsportal.sos.state.mn.us/Business/SearchDetails?filingGuid=b9f3793 f-94d4-e011-a... 3/4/2013 ENGINEER'S ESTIMATE-ALTERNATIVE NO.1 PREFERRED POWDER COATING CITY OF ELK RIVER TOTAL TOTAL ITEM SPEC. UNIT ESTIMATED ESTIMATED NO. REF. DESCRIPTION UNIT COST QUANTITY COST 1 2021.501 MOBILIZATION LUMP SUM $15,000.00 1 $15,000 2 2104.501 REMOVE CURB LIN FT $3.00 156 $468 3 2104.604 SALVAGE CONCRETE PAVEMENT SQ YD $50.00 44 $2,200 4 2105.501 COMMON EXCAVATION(EV)(P) CU YD $5.00 16,727 $83,635 5 2105.505 MUCK EXCAVATION CU YD $6.00 2,013 $12,078 6 2105.521 GRANULAR BORROW(LV) CU YD $9.00 8,962 $80,658 7 2211.501 AGGREGATE BASE CLASS 5 TON $12.50 3,590 $44,875 8 2357.502 BITUMINOUS MATERIAL FOR TACK COAT GALLONS $3.00 524 $1,572 9 2360.501 TYPE SP 9.5 WEARING COURSE MIXTURE(2,B) TON $68.00 1,171 $79,628 10 2360.501 TYPE SP 12.5 NON WEARING COURSE MIXTURE(2,B) TON $65.00 1,489 $96,785 11 2411.507 CONCRETE FLUME EACH $400.00 2 $800 12 2411.618 MODULAR BLOCK RETAINING WALL SO FT $20.00 4,130 $82,600 13 2531.501 CONCRETE CURB&GUTTER DESIGN 8612 LIN FT $11.00 2,366 $26,026 14 2531.507 6"CONCRETE DRIVEWAY PAVEMENT SO FT $4.00 1,000 $4,000 15 2531.604 7"CONCRETE VALLEY GUTTER SO YD $40.00 64 $2,560 16 2563.601 TRAFFIC CONTROL LUMP SUM $500.00 1 $500 17 2571.501 INFILTRATION POND PLANTINGS LUMP SUM $20,000.00 1 $20,000 18 2573.502 SILT FENCE,TYPE MACHINE SLICED LIN FT $3.00 3,407 $10,221 19 2573.530 STORM DRAIN INLET PROTECTION EACH $500.00 1 $500 20 2573.602 TEMPORARY ROCK CONSTRUCTION ENTRANCE EACH $1,000.00 1 $11000 21 2575.502 WETLAND SEED MIX WITH COVER CROP ACRE $5,000.00 1.2 $6,000 22 2575.505 SODDING TYPE LAWN SQ YD $3.50 3,510 $12,285 23 2575.532 FERTILIZER TYPE 1 POUND $1.00 220 $220 24 2582.502 4"SOLID LINE YELLOW-PAINT LIN FT $0.50 2,100 $1,050 25 2501.515 24"RC PIPE APRON EACH $750.00 1 $750 26 2503.541 15"RC PIPE SEWER DESIGN 3006 CL V LIN FT $28.00 116 $3,248 27 2503.541 24"RC PIPE SEWER DESIGN 3006 CL III LIN FT $48.00 22 $1,056 28 2503.602 CONNECT TO EXISTING STORM SEWER EACH $500.00 1 $500 29 2506.502 CONSTRUCT DRAINAGE STRUCTURE DESIGN SPECIAL 1 EACH $1,000.00 1 $1,000 30 2506.502 CONSTRUCT DRAINAGE STRUCTURE DESIGN SPECIAL 2 EACH $1,500.00 2 $3,000 31 2506.502 CONSTRUCT DRAINAGE STRUCTURE DESIGN SPECIAL 3 EACH $2,000.00 1 $2,000 32 2506.502 CONSTRUCT DRAINAGE STRUCTURE DESIGN 48-4020 EACH $1,500.00 1 $1,500 33 2506.516 CASTING ASSEMBLY EACH $500.00 2 $1,000 34 2511.501 RANDOM RIPRAP CLASS II-FIELD STONE CU YD $80.00 35 $2,800 35 2503.602 PIPE PLUG EACH $100.00 1 $100 36 2503.602 6"X6"PVC WYE SDR 26 EACH $200.00 1 $200 37 2503.602 CONNECT TO EXISTING SANITARY SEWER EACH $500.00 1 $500 38 2503.602 6"CLEANOUT ASSEMBLY EACH $750.00 1 $750 39 2503.603 6"PVC SANITARY SERVICE PIPE SDR 26 LIN FT $20.00 80 $1,600 40 2503.608 DUCTILE IRON FITTINGS POUND $3.00 464 $1,392 41 2503.608 6"WATERMAIN DUCTILE IRON CL 52 LIN FT $28.00 442 $12,376 42 2503.608 8"WATERMAIN DUCTILE IRON CL 52 LIN FT $33.00 102 $3,366 43 2504.602 6"GATE VALVE AND BOX EACH $1,300.00 1 $1,300 44 2504.602 8"GATE VALVE AND BOX EACH $1,800.00 1 $1,800 45 2504.602 CONNECT TO EXISTING WATERMAIN EACH $500.00 1 $500 46 2504.602 HYDRANT EACH $3,200.00 1 $3,200 47 2504.603 1HYDRANT RISER LIN FT $545.00 1 $545 $629,144 S:\PRIVATE\3700\3788\3788.01\378801Eng Estimate.xis mane. '_ e e I E6RE0 vOVAER[penHG-<+ L0 r, I o � i �- I ab0A PREFERRED m POWDER COATING � z Elk River, Minnesota n�oA P� I � x I� oZ �elll N amain.. a r a inc\aa[ r [a co�rino-al I i { Q O O IO O OO I d = I - 'o g : A = c a� �x I oA HLTON ,0 a ; ILI i t 1 i z I C YAW o PREFERRED '. � k U POWDER COATING �� 3s �? a Elk River, Minnesota $�� n�p� `_. v z �� _ Fo s= ■_�I N - 1 mR Rg m 3 og u ,K RED IM - OR -_I °g PREFERRED `F o POWDER COATING Elk River, Minnesota ` Z X. 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 61st for analysis. c) Consistent with all city plans and ordinances. d) Serves at least two public purposes as defined in Section V(g). 2. Ratio of Private to All Public Investment in Project: Points: $'A,-7�i ,'bb Private Investment 5:1 5 $1.LA � 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: $ t i i�C'i Public Investment $8,000 or less 5 Number of new jobs created/retained $10,000 or less 4 $ �'Al� of Public Investment per new 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 6. Project size: Points: CD The project will result in the construction 40,000+ 5 of square feet 1 , 30,000+ 4 20,000+ 3 10,000+ 2 10,000 or less 1 City of Elk River Tax Abatement Policy Amended May 2006 - 13- 7. Market Value/Tax Base Generation: Points: The project will result in a per square foot Industrial Commercial estimated market value(land and building) $80/sf+ $110/sf+ 5 of r $70/sf+ $100/sf+ 4 $60/sf+ $90/sf+ 3 $50/sf+ $80/sf+ 2 $40/sf+ $70/sf+ 1 8.Type of Project: Points: 100% Owner Occupied 5 Mix Owner Occupied& Investment 4 Investment Property 3 9. Use: Points: —Industrial or Business Park Project 5 Commercial Rehabilitation/Redevelopment 4 10. Likelihood that the project will result in Points: unsubsidized, spin-off development. High 5 Moderate 3 Low 1 Sub -Total Points: -7'i of a possible 45 points. 11. Bonus Points Bonus Points: �,7 The project will be 100%Pay-asyou go Tax Abatement 3 points P`.. The project contributes to the goals of Energy City. 2 points -7"- • Product promotes sensible use of energy, OR • Project utilizes significant energy efficient design&/or materials in construction. Total Points: Overall project desirability: High 45-38 points Moderate 37-29 points Low 28-20 points Not Eligible 19-0 points City of Elk River Tax Abatement Policy Amended May 2006 - 14- Springsted Incorporated 380 Jackson Street, Suite 300 Saint Paul,MN 55101-2887 �i it ul t e d Tel: 651-223-3000 Fax: 651-223-3002 www.springsted.com MEMORANDUM TO: Members of the EDA and City Council Brian Beeman, Economic Development Director Clay Wilfhart,Assistant Director of Economic Development FROM: Mikaela Huot,Vice President Julian Bradshaw,Analyst CC: Terri Heaton, Senior Vice President Tony Schertler, Senior Vice President DATE: June 20, 2013 SUBJECT: Preferred Powder Coating—Project Analysis The City of Elk River has asked Springsted to evaluate a tax abatement request for assistance from the City and Sherburne County submitted by the developer, Preferred Powder Coating, LLC. for the construction of an approximate 100,000 square foot facility. The purpose of the analysis is to estimate the tax abatement revenues for the project and to determine whether the development is likely to proceed "but for" the requested Tax Abatement assistance. We have reviewed the project assumptions and general rationale for assistance submitted by the developer. It is our understanding that the developer is in the process of assembling financing for the project, and has received preliminary financing commitments from its lender. A letter as provided by the lender has indicated that there is a limit to the amount of debt that could be supported by the project and that financial assistance is necessary to finance a portion of the extraordinary project costs, including site preparation and acquisition. Assistance would be necessary to provide an additional upfront funding source for a portion of the project costs and to provide sufficient cash flow to meet the annual debt service coverage requirements in the operating proforma. Based on this information, the City could be justified in making a "but for" finding that the anticipated development would not reasonably be expected to occur solely through private investment within the reasonably foreseeable future. We recommend, however, that the City also consider an appropriate level of assistance for reimbursement of certain eligible project costs based on the developer's information. Public Sector Advisors City of Elk River, Minnesota Preferred Powder Coating request for Tax Abatement June 20,2013 Page 2 There are several methods available to determine if a project would proceed "but for' the assistance. An analysis comparing the rates of return with and without assistance is a common method used to analyze the "but for" test. However, in some cases, a review of the project's sources and uses of funds and operating cash flow performance is done to determine the project meets the "but for' test. If following the review, it is determined that the project has a shortage of debt and/or equity based on the projected value of the project upon completion and net operating income available to support debt service, it can be determined that the project would not proceed "but for" the assistance. It is important to note that tax abatement does not statutorily require a "but for" analysis to determine if the project would proceed without assistance, however it must be determined that the project is in the public interest and that the benefits outweigh the costs. The purpose of this memo is to outline our analysis of the project including review of the developer's request for assistance, tax abatement revenue projections, and review of the developer's project proforma. Following initial discussions with City staff, Springsted is providing several revenue scenarios that include abatement projections for City and County participation for the maximum authorized term (20 years when one or two entities participate). County participation of tax abatement based on these projections is subject to any policy discussions and approval by the county board. Additional assumptions and terms of the proposed abatement project are outlined further below. Background Preferred Powder Coating is a metal powder coating company that works with ferrous and non-ferrous substrates including steel, aluminum, stainless, cast iron and zinc die castings. Some of the industries that require this type of service include aeronautics, automotive, athletic equipment, medical equipment, die casting and recreational/industrial sheet metal. The developer has proposed the construction of an approximately 100,000 square foot manufacturing facility in the City of Elk River. The developer has also indicated that operations would be relocated from the current Rogers facility to Elk River, and will create 8-10 new jobs over the next two years. The facility will require an approximately 10.36 acre site to construct a building to maximum efficiency specifications. The property on which the developer intends to erect this building is in close proximity to a protected wetland and currently has a 1 acre natural gas line (accompanied by an encroachment agreement) running through its center. Construction is proposed to commence in August 2013,with the building ready for occupancy by November 2013. Developer Request for Tax Abatement Assistance The developer submitted a request for tax abatement assistance from the City of Elk River and Sherburne County to finance extraordinary site development and acquisition costs associated with building on the selected parcel. The total sources and uses of funds for the project is approximately $6,192,695. The total requested amount of assistance is approximately 12 years and $1,153,878 for land acquisition, wetland delineation and other site improvements necessary to meet TEP requirements. We have assumed (based upon the sources and uses provided in the application) the developer will fund approximately 82% of the project costs through a combination of private financing, equity and EDA loans and grants. The financing gap of$1,153,878 equates to approximately 18% of the City of Elk River, Minnesota Preferred Powder Coating request for Tax Abatement June 20,2013 Page 3 total project costs and would be financed through tax abatement financing. Based on the provided information in the application and additional back-up information from the applicant, it appears the financial assistance requested from the City and County would be provided as an upfront source. Tax Abatement Analysis In order to estimate the amount of Abatement revenues generated by the proposed development, certain assumptions were made based on the value of the project, construction schedule,and anticipated financing terms. • Abate incremental building value only: o Estimated Total Market value of$3,855,000(Building value provided by Assessor) • Base value of land • PID: 75-820-0305 • EMV as of Jan. 2, 2013 is$815,900 • Abatement term (maximum): o 20 year abatement—City and County • Construction commences in 2013 0 100% complete prior to December 31, 2013 o assessed in January of 2014 for taxes payable in 2015 • 2013 tax rates remain constant through term (Rates Provided by Sherburne County) • City: 50.373% • County: 54.420% • School: 50.058% • Other: 5.264% • Total 160.115% • Class rates remain constant through abatement term • Fiscal disparities contribution -NA • 0%annual market value inflator assumed • Present Value assumptions 0 4%, 2%and 3% discount rates 0 8/1/13 present value date City of Elk River, Minnesota Preferred Powder Coating request for Tax Abatement June 20,2013 Page 4 Tax Abatement Revenue Estimates Anticipated Term 20 years (Statutory Maximum) City Share of Revenues $776,752 County Share of Revenues $839,156 School District Share of Revenues $0 Estimated Net Revenue $1,615,908 Total Estimated Present Value of Revenues $1,048,925 (4%discount rate and 811113 date) Total Estimated Present Value of Revenues (3%discount rate and 811113 date) $1,161,286 Total Estimated Present Value of Revenues (2%discount rate and 811113 date) $1,290,949 `These are estimates and subject to verification The maximum abatement, based on the assumptions outlined above would generate$1,615,908 with City and County participation over 20 years. Participation by any taxing entity is subject to policy and approval. Sources of Funds and Project Cost Scenarios The Developer's submittal includes a preliminary total project budget of$6,192,695 that includes land acquisition, site development, building construction, equipment, working capital, wetland mitigation and soft costs as shown in the following table. Scenario 1: All Costs and Secured Financing II �.�.. ..... �..i Land Acquisition $680,895 Private Equity $191,817 Site Development (site prep, wetland 630,000 Private Financing 4,547,000 mitigation, grading, gas line, etc.) Building Construction 3,470,000 EDA Forgivable Loan 200,000 Machinery& Equipment 1,000,000 EDA Micro Loan 100,000 Working Capital 200,000 Wetland Mitigation 11,800 Contingencies 200,000 Total Costs $6,192,695 Total Sources $5,038,817 Funding Gap= $1,153,878 City of Elk River, Minnesota Preferred Powder Coating request for Tax Abatement June 20,2013 Page 5 Scenario 2: All Project Costs with Reduced Land Acquisition to$1 Project Costs Total Cost fir „` tiitt � iii c Land Acquisition **$1 Private Equity $191,817 Site Development (site prep, wetland 630,000 Private Financing 4,547,000 mitigation, grading, gasoline, etc.) Building Construction 3,470,000 EDA Forgivable Loan 200,000 Machinery& Equipment 1,000,000 EDA Micro Loan 100,000 Working Capital 200,000 Wetland Mitigation 11,800 Contingencies 200,000 Total Costs $5,511,801 Total Sources $5,038,817 **includes assumption of land write down Funding Gap= $472,984 Scenario 3: All Project Costs with Reduced Land Acquisition to$1 and Reduced Site Development costs Project Costs Total Cost re � Hitt � � ��Irc,I .. Land Acquisition **$1 Private Equity $191,817 Site Development (site prep, wetland **157,016 Private Financing 4,547,000 mitigation, grading, gasoline, etc. Building Construction 3,470,000 EDA Forgivable Loan 200,000 Machinery& Equipment 1,000,000 EDA Micro Loan 1005000 Working Capital 200,000 Wetland Mitigation 11,800 Contingencies 200,000 Total Costs $5,038,817 Total Sources $5,038,817 **includes assumption of land write down and reduction in site development costs Funding Gap= $0 The purpose of providing the multiple financing scenarios outlined above is to show that the funding gap is created from a combination of acquisition and site development costs that are not supported by the operating revenues of the project—thus limiting the amount of debt that could be obtained. Developer Proforma "But For"Analysis In approving an abatement project the Elk River EDA has requested that a finding be made that the proposed development would not reasonably be expected to occur solely through private investment within the reasonably foreseeable future. The three scenarios outlined above illustrate that a funding gap exists between estimated costs of the project and the available sources of funds. The funding gap would have to be filled through an increase in debt obtained, equity contribution, a reduction in site costs,financial (abatement)assistance, or some combination of all, or the project would not proceed. Based on this analysis, the EDA could be justified in determining that the City of Elk River, Minnesota Preferred Powder Coating request for Tax Abatement June 20,2013 Page 6 project meets the"but for" test and would not proceed without assistance. The lender has indicated it is not likely to increase the amount of debt available for the project, the business is not able to attract additional equity, and there are significant site development costs necessary to develop on the project site. As a result,financial assistance would be necessary to fill the financial gap. Again, It is important to note that tax abatement does not statutorily require a"but for" analysis to determine if the project would proceed without assistance. A city, county or school district may grant a tax abatement, by contract or otherwise, of the taxes imposed by the city on a parcel of property,which may include personal property and machinery,or defer the payments of the taxes and abate the interest and penalty that otherwise would apply, if: • it expects the benefits to the city of the proposed abatement agreement to at least equal the costs to the city of the proposed agreement or intends the abatement to phase-in a property tax increase, as provided in clause(2)(vii); and • it finds that doing so is in the public interest because it will: • increase or preserve tax base; • provide employment opportunities in the political subdivision; • provide or help acquire or construct public facilities; • help redevelop or renew blighted areas; • help provide access to services for residents of the political subdivision; • finance or provide public infrastructure; • phase-in a property tax increase on the parcel resulting from an increase of 50 percent or more in one year on the estimated market value of the parcel, other than increase attributable to improvement of the parcel; or • stabilize the tax base through equalization of property tax revenues for a specified period of time with respect to a taxpayer whose real and personal property is subject to valuation under Minnesota Rules, chapter 8100. The provided "but for" argument states the development requires improvements the developer could not economically provide to construct the manufacturing facility without the use of Tax Abatement. The developer states the assistance is necessary to facilitate construction of the building due to extraordinary site development costs associated with wetlands mitigation and the meeting of requirements set by the TEP board. The developer has also stated that additional private financing options are not viable with the current debt outline. The developer has indicated that without abatement revenues that a move from its current location to Elk River would not be feasible given the increased cost of developing the land and increased debt load that the company would incur to achieve the relocation. The implication being that "but for" abatement assistance the project will not proceed. It is a worthwhile exercise for the City to consider the likelihood that another project of equal benefit could be generated privately on the parcel in question. We have reviewed financial information provided by the developer and their lending institution. The Developer's lender has indicated that Preferred Powder Coating is being offered the maximum amount of new debt that it can support and that some kind of public assistance is necessary to fill the equity gap. In reviewing Preferred Powder City of Elk River, Minnesota Preferred Powder Coating request for Tax Abatement June 20,2013 Page 7 Coating's 2012 financial statements it appears that"but for" a reduction in costs or a supplementary revenue stream, the lenders assessment of the company's inability to produce additional equity in the amount of $1,153,878 is reasonable. Conclusion The developer has requested assistance in the amount of $1,153,878. The developer has indicated that extraordinary site development costs relating to wetlands mitigation and a gas line that runs through the center of the property is the basis of their request. There are several methods to determine if a project would proceed "but for" assistance. Based on the available information, in this case a gap analysis was utilized to test the viability of the project. The tables in the above paragraphs indicated that a gap in available financing exists and that "but for" abatement assistance, a reduction in costs, or increased equity the project would not go forward. In addition the lending institution working with the developer has indicated that the developer has obtained the maximum amount of new debt that they can support and without some kind of public assistance that amounts to$1,153,878 (in addition to the EDA loans)the developer would not be able to proceed. Thank you for the opportunity to be of assistance to the City of Elk River. Please contact us at 651-223-3000 or mhuot(a,springsted.com and ibradshaw(a,springsted.com with any questions or to discuss. Springsted Incorporated 380 Jackson Street, Suite 300 Saint Paul,MN 55101-2887 Springsted Tel: 651-223-3000 Fax: 651-223-3002 MEMORANDUM www.springsted.com TO: Members of the EDA and City Council Brian Beeman, Economic Development Director Clay Wilfhart,Assistant Director of Economic Development FROM: Mikaela Huot,Vice President Julian Bradshaw,Analyst DATE: June 26, 2013 SUBJECT: Preferred Powder Coating-Project Analysis The City of Elk River and the Elk River Economic Development Authority(EDA) previously requested that Springsted provide preliminary Tax Abatement revenue projections and a "but for" analysis for the Preferred Powder Coating project. The EDA held a meeting on June 24, 2013 to discuss the"but for" report and the available financing options for the project. As a result of questions posed at the meeting, Springsted has prepared additional Abatement scenarios. Tax Abatement Revenue Estimates Preferred Powder Coating Scenario 1 -Abate Scenario 2-Abate Building Value Only Land and Building Value Anticipated Term 20 years 20 years City Share of Revenues $776,752 $933,593 County Share of Revenues $839,156 $1,008,599 School District Share of Revenues $0 $0 Estimated Net Revenue $1,615,908 $1,942,192 Total Estimated Present Value of Revenues (4%discount rate and 811113 date) $1,048,925 $1,260,724 Total Estimated Present Value of Revenues (3%discount rate and 811113 date) $1,161,286 $1,395,772 Total Estimated Present Value of Revenues (2%discount rate and 811113 date) $1,290,949 $1,551,615 `These are estimates and subject to verification Please note that if abating building value only(assuming a 3%discount rate)it would take approximately 20 years to fulfill the developer's request.If both land and building are abated(also assuming a 3%discount rate)it would take approximately 18 years to fulfill the developer's request Public Sector Advisors City of Elk River, Minnesota Preferred Powder Coating request for Tax Abatement June 26,2013 Page 2 In order to estimate the amount of Abatement revenues generated by the proposed development, certain assumptions were made based on the value of the project, construction schedule,and anticipated financing terms. • Abatement scenarios: • Scenario 1:Abate Incremental Building Value • Scenario 2:Abate Land and Building Value • Building Value o Estimated Total Building value of$3,855,000 (value provided by Assessor • Base value of land • PID: 75-820-0305 • EMV as of Jan. 2, 2013 is$815,900 • Abatement term (maximum): o 20 year abatement—City and County • Construction commences in 2013 0 100% complete prior to December 31,2013 o assessed in January of 2014 for taxes payable in 2015 • 2013 tax rates remain constant through term (Rates Provided by Sherburne County) • City: 50.373% • County: 54.420% • School: 50.058% • Other: 5.264% • Total 160.115% • Class rates remain constant through abatement 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ch o Q o v c 0 Z) O O O O O O O O O O O O O O O O O O O O _ O O O O O O O O O O O O O O O O O O O O � rn rn rn rn rn rn rn rn rn rn rn rn rn rn rn rn rn rn rn rn i d J6 (6 O O O O O O O O O O O O O O O O O O O O i d i O E N N ++ w N H '— Y M M M M M M M M M M M M M M M M M M M M w v v v v v v v v v v v v v v v v v v v v d � Y Q LO (o I— 00 O) O N CO v LO 0 00 O) O N M v a MMMMMMMMMMMMMMMMMMMM o az ` � aaaaaaaaaaaaaaaaaaaa (a Ov Qa- w CL UHdcn City of EW REQUEST FOR ACTION River TO ITEM NUMBER Economic Development Authori AGENDA SECTION MEETING DATE PREPARED BY June 24, 2013 Clay Wilfahrt,Assistant Director of Economic Development ITEM DESCRIPTION REVIEWED By Consider Tax Abatement Application and make Brian Beeman,Director of Economic recommendation to City Council for Preferred Powder Coating Development REVIEWED BY Jeremy Barnhart,Deputy Director, CODD ACTION REQUESTED Consider Tax Abatement in the amount of$1,153,878, as requested by Preferred Powder Coating LLC. BACKGROUND/DISCUSSION Preferred Powder Coating submitted an offer to purchase 10.36 acres of land from the city for$1.67 per square foot excluding approximately one acre of land that is unbuildable due to a utility easement,for a total cost of$680,895. Preferred Powder is requesting tax abatement of$1,153,878 dollars over 12 years. The City amount of tax abatement would be $576,939 and the County would be $576,939. Staff has evaluated Preferred Powder's application and has scored it as a 36 out of a possible 45 points which qualifies it as a"moderately desirable" project based on the city's project priorities. The City Council is scheduled to hold a public hearing and consider the abatement application on July 1. The county has held a public hearing and plans to consider the abatement application on July 9 with land use review expected on July 15. Because the proposed financial assistance exceeds $150,000, a Business Subsidy Agreement is required by state statute. The Business Subsidy Agreement will require the applicant to create a minimum of 8 jobs and retain their existing 24 jobs. They will need to retain the jobs for a minimum of one year. All of the jobs must pay wages greater than $12.19 per hour. Preferred Powder stated that they intend to pay an average wage of$15 per hour. FINANCIAL IMPACT In accordance with the city's Tax Abatement Policy, Springsted Inc. completed a but for analysis and financial projection for the tax abatement project. Springsted analyzed the sources and uses of funds for the applicant, and used input from the developer,banker, and city staff to form its opinion. They determined that Preferred Powder's request for $1,153,878 is reasonable, and that the project would not occur "but for" the tax abatement in the amount requested. POWERED By A IR A representative of Springsted will be at the meeting to address any questions. Staff can support the tax abatement application for a number of reasons,including: 1) Springsted's independent"but for" analysis supports the applicant's abatement request. 2) Without support, the project will not go forward,based on statements of the applicant. 3) Upon construction, there will be a large,industrial building in the new development. 4) As the first such project, Preferred Powder should generate interest,momentum, and additional investment toward the eventual build out of the area. 5) Changes to the economy and banking rules have limited the ease at which a property owner can obtain private financing. The developer and the banker financing the deal has expressed that the tax abatement is needed as up- front assistance. The city will use the land as $680,895 of the abatement up-front, and provide the remaining$472,982 through an inter-fund loan from the city's development fund. This will cover the site development costs and will be loaned based on actual costs incurred. All of the property tax dollars generated by the city and county from this property will be used to repay first the development fund, and then the land both with a 3%interest rate. Springsted stated that 2-4% interest is standard. At 3%interest, staff anticipates this project will take 20 years to pay back. The construction project will cost an estimated $6,192,695. Public financing will include: • Elk River Tax Abatement $576,939 (requested) • Sherburne County Tax Abatement $576,939 (requested) • EDA NEcroloan (equipment) $100,000 • EDA Forgivable Loan (construction) $200,000 Total public financing $1,453,878 (23% of project cost) If the EDA recommends approval, the City Council will hold a public hearing on July 1 and consider the abatement application. Pending approvals, staff expects to close on the abatement and all other city financing and the land sale in late July. Preferred Powder plans to begin construction in August. ATTACHMENTS • EDA Tax Abatement Policy and Guidelines • Tax Abatement Application and Review Worksheet • Springsted memo dated June 20, 2013 N:APublic Bodies\Agenda Packets\7-01-2013\Final\x7.1 ot5 Act Req-EDA 6-17-13 Preferred Powder Springsted.docx