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8.4 SR 03-16-2015 Request for Action To Item Number Mayor and City Council 8.4 Agenda Section Meeting Date Prepared by General BusinessMarch 16, 2015Jeremy Barnhart, Deputy Director, CODD Item Description Reviewed by Sale of Lots 1 and 2, Block 2, Natures Edge Cal Portner, City Administrator Business Center II (Sportech) Reviewed by Action Requested Respond to Purchase Agreement received for Lots 1 and 2, Block 2, Natures Edge Business Center II (NEBC II) (Envision Companies, dba Sportech). Background/Discussion The EDA is expected to provide a recommendation, after their meeting on March 16, 2015. This recommendation will be provided verbally. The city has received a Purchase Agreement to purchase Lots 1 and 2, Block 2, NEBC II from Envision Companies, the parent company of Sportech. The purchase agreement proposes the purchase of the two lots for 50 cents each. Envision Company desires to retain tax abatement income to fund their projects. Envision proposes to place $15,000 in escrow pending the closing. Escrow dollars would be used for buyer’s closing costs. Envision proposes closing by July 31, though this date may be extended up to 30 days at their discretion. The contingency date is the closing date; contingencies include: environmental testing, land use approvals (rezoning, lot combination, easement vacation, site plan approval), title, city obligations, and financing. Analysis The agreement proposes the sale of the two lots for 50 cents each, with no mechanism to reimburse the city for the value of the land or the cost of the infrastructure improvements. The sale of land for less than market value is considered a business subsidy. The EDA attorney recommends that the city not accept the purchase agreement until the public hearing process for the business subsidy has concluded to preserve due process associated with a public hearing. If the EDA wishes to agree to the purchase agreement, a contingency of business subsidy approval should be added. Based on lot size, it cost approximately $500,000 to improve the two lots. In the past, the city has sold land for one dollar (Sportech in 2008, Preferred Powder Coating in 2013). Preferred’s agreement included collection of tax increment from the school district and the county; that money was paid to the development fund. In 2008, the city sold 9.3 acres to Envision for $1, with the balance of the land value returned to the city from city and county tax abatement receipts. In 2005, the city used tax abatement to write down the land cost on four projects (Alliance Machine, CDI, MET, and Classic Acrylics), though for those projects, the buyer paid full value at closing and were (and continue to be) repaid through tax abatement receipts. At most, land was written down 50% of the value. In the context of a land sale, Sportech is a business consistent with the goals and objectives of the city and its economic development endeavors. In voicing support for financial assistance in recent meetings, this support seemed based on the level of subsidy provided by previous agreements, and including expectations of reimbursement of the lot price. While no application has yet been received, the total subsidy, including land write down and $500,000 in tax abatement is expected to be $1,788,589, based on conversations with the buyer’s agent. The city does not have a policy on giving land, improved or otherwise, away for nearly free. Financial Impact N/A Attachments  Comparison of assistance  Financial model cash sale; cash sale with abatement reimbursement  Purchase agreement (to be distributed at meeting) N:\Public Bodies\Agenda Packets\03-16-2015\Final\Laserfiche\x8.4 sr Consider sale of lots 1 and 2, Block 2 NEBCII (sportech).docx Comparison of Business Subsidy associated with lot purchase Morrell Classic Acrylics Preferred Powder Sportech** Trucking* GATR** (RST Cayo, LLC)Coating(proposed)(proposed)(proposed) Alliance MachineCDI (OBrien)METSportech 2013201520152015 20052005200520052008 Upfront Purchase Price (paid at $ 207,956.00 $ 276,940.00 $ 229,996.80$ 194,452.00 $ 1.00 $ 1.00 $ 1.00 $ 349,351.00 $ 1,316,695.00 closing) Total Purchase Price (Land value adjusted after receipt of $ 74,009.00 $ 138,470.00 $ 114,998.40$ 119,452.00 $ 809,346.00 $ 680,695.00 $ 1.00 $ 349,351.00 $ 1,316,695.00 subsidy payments used specifically for land cost) $ 0.60 $ 0.86 $ 1.00 $ 1.11 $ 2.00 $ 1.51$ 0.00$ 2.00 $ 2.04 Price per sqft Business Subsidy TIF $ 1,153,878.00 $ 133,947.00 $ 138,470.00 $ 114,998.00$ 75,000.00 $ 460,000.00 TAF $ 500,000.00 Amount not known Amount not known 1015151012 Number of years 8 (ending in 2023) $ 100,000.00 Microloans $ 100,000.00 Land write down $ 1,288,589.00 Forgivable loan $ 200,000.00 $ 500,000.00 Other state funds $ 133,947.00 $ 138,470.00 $ 114,998.00$ 75,000.00 $ 1,060,000.00$ 1,453,878.00 $ 1,788,589.00 $ - $ - Total business subsidy $ 46,836.00 Estimated levy impact 2015$ 14,551.37$ 14,925.04 $ 12,749.24$ 2,143.72$ 43,273.82 * Subsidy not yet applied for. ** Subsidy not yet applied for. Two lot purchase EDA and City Development Fund, cash sales 201320142015E2016E2017E2018E2019E2020E2021E2022E2023E2024E2025E2026E2027E Revenues Perferred Powder (8 years TIF)$ 85,087$ 85,087$ 85,087$ 85,087 $ 85,087$ 85,087$ 85,087 $ 85,087 Company B cash sale$ 349,351 Company C cash sale$ 1,316,695 Company D $ 1 current abatement revenue (Sportech 2008, City and County Taxes) $ 100,000$ 100,000$ 100,000$ 100,000$ 35,318 EDA Fund$ 450,000$ 568,000$ - City Development Fund$ 132,588$ 200,000$ - Trunk Funds (Sewer & Water$ 353,012$ 366,000 DEED Grant$ 250,000$ 291,000 Total Revenue$ 1,185,600$ 1,425,000$ 1,851,134$ 185,087$ 185,087$ 185,087$ 120,405$ 85,087$ 85,087 $ 85,087$ -$ - $ -$ - $ - Expenditures Natures Edge Phase I$ 1,185,600 Natures Edge Phase II$ 1,425,000 Area Improvements (Intersection, boulevard)$ 2,000,000 Future business park Total Expenditures$ 1,185,600$ 1,425,000$ -$ 2,000,000$ - $ -$ -$ - $ -$ - $ -$ - $ -$ - $ - Difference$ -$ -$ 1,851,134$ (1,814,913)$ 185,087$ 185,087$ 120,405$ 85,087$ 85,087 $ 85,087$ -$ - $ -$ - $ - Available Fund Balance as of 12/31/2014 EDA (less amount reserved for operations)$ 298,289$ 925,567$ (907,457)$ 92,544$ 92,544 $ 60,203$ 42,544$ 42,544 $ 42,544$ -$ - $ -$ - $ - City Development Fund$ 224,402$ 925,567$ (907,457)$ 92,544$ 92,544 $ 60,203$ 42,544$ 42,544 $ 42,544$ -$ - $ -$ - $ - Total$ 522,691$ 2,373,825$ 558,912$ 743,999$ 929,086$ 1,049,491 $ 1,134,578$ 1,219,665$ 1,304,752$ 1,304,752$ 1,304,752$ 1,304,752$ 1,304,752$ 1,304,752 New Business Park is expected to cost $2,000,000. EDA and City Development Fund, cash sales and tax abatement reimbursement 201320142015E2016E2017E2018E2019E2020E2021E2022E2023E2024E2025E2026E2027E Revenues Perferred Powder (8 years TIF)$ 85,087$ 85,087$ 85,087$ 85,087 $ 85,087$ 85,087$ 85,087 $ 85,087 Company B (8 years abatement)$ 43,669$ 43,669 $ 43,669$ 43,669$ 43,669 $ 43,669$ 43,669 $ 43,669 Company C (10 years abatement)$ 131,670$ 131,670$ 131,670$ 131,670$ 131,670$ 131,670$ 131,670$ 131,670 $ 131,670$ 131,670 Company D $ 1 current abatement revenue (Sportech 2008, City and County Taxes) $ 100,000$ 100,000$ 100,000$ 100,000$ 35,318 EDA Fund$ 450,000$ 568,000$ - City Development Fund$ 132,588$ 200,000$ - Trunk Funds (Sewer & Water$ 353,012$ 366,000 DEED Grant$ 250,000$ 291,000 Total Revenue$ 1,185,600$ 1,425,000$ 185,088$ 185,087$ 360,426$ 360,426$ 295,744$ 260,426$ 260,426$ 260,426$ 175,339$ 175,339 $ 131,670$ 131,670$ - Expenditures Natures Edge Phase I$ 1,185,600 Natures Edge Phase II$ 1,425,000 Area Improvements (Intersection, boulevard)$ 2,000,000 Future business park Total Expenditures$ 1,185,600$ 1,425,000$ -$ - $ - $ -$ -$ 2,000,000$ -$ - $ -$ - $ -$ - $ - Difference$ -$ -$ 185,088$ 185,087$ 360,426$ 360,426$ 295,744$ (1,739,574)$ 260,426$ 260,426$ 175,339$ 175,339 $ 131,670$ 131,670$ - Available Fund Balance as of 12/31/2014 EDA (less amount reserved for operations)$ 298,289$ 92,544$ 92,544$ 180,213$ 180,213$ 147,872$ (869,787)$ 130,213$ 130,213$ 87,670 $ 87,670$ 65,835 $ 65,835$ - City Development Fund$ 224,402$ 92,544$ 92,544$ 180,213$ 180,213$ 147,872$ (869,787)$ 130,213$ 130,213$ 87,670 $ 87,670$ 65,835 $ 65,835$ - Total$ 522,691$ 707,779$ 892,866$ 1,253,292$ 1,613,718$ 1,909,462 $ 169,888$ 430,314$ 690,740$ 866,079$ 1,041,418$ 1,173,088$ 1,304,758$ 1,304,758 Company B and C assumes 2016 Assess, Pay 2017 New Business Park is expected to cost $2,000,000.