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5.0. HRSR 10-14-1996 ELK RIVER HOUSING AND REDEVELOPMENT AUTHORITY October 2, 1996 HRA Report 96-1 REPAYMENT SCHEDULE - KING AND MAIN Proposed Action Staff recommends adoption of the following motion: Move to approve King and Main loan repayment schedule as attached to this report. With approval of this action, the Finance Department will establish a repayment schedule with the HRA and these repayment amounts will be adopted in future HRA budgets. Overview The financing mechanism which was used by the HRA for the purchase of the King and Main properties was an internal borrowing from the city liquor store fund. The liquor store fund made a loan to the HRA in the amount of $401,482.48. In addition,the HRA spent $24,185.26 to complete the legal, • environmental, survey, and other closing expenses associated with the properties. It now appears likely that the city will continue to pursue the construction of a new liquor store, thereby necessitating the quick repayment of this obligation by the HRA. The HRA is being charged 6 percent interest on its loan from the liquor store fund, which is slightly less than the rate the fund would receive if it were being invested with other city funds. Primary Issues to Consider 0 What is the amortization schedule for repayment? 0 What is the effect on the HRA's cash balance and future budgets? Supporting Documents 0 Expenditure and loan repayment breakdown. 0 H' : . tatement of Financial Activity as of September 30, 1996. .41 ,42 •`/ • Paul T. Steinman, Director of Economic Development P.O. Box 490 • 13065 Orono Parkway • Elk River, MN 55330-1743 • (612) 441-7420 • Fax: (612)441-7425 Equal Opportunity Housing and Equal Opportunity Employment Page 2 • Primary Issues to Consider The HRA has the following primary issues to consider regarding this issue. 0 What is the amortization schedule for repayment? The amortization schedule as proposed by the Finance Department is attached to this report. The significant aspects of this schedule include an immediate payment of$75,000 from the HRA cash reserves, and the payment of$225,000 on July 1, 1997, after sale of the property to the developer (The Chuba Company). In addition, the HRA agreed to budget $37,000 for a payment on this loan in 1997. It is projected that approximately $36,000 be paid by the HRA in 1998 and an additional $36,000 be paid in 1999 for total repayment of the debt. 0 What is the effect on the HRA's cash balance and future budgets? The HRA cash balance as of September 30, 1996, was $109,000. This would be the source of funds for the initial payment of$75,000. The primary assumption in the proposed loan repayment schedule is the payment of$225,000 on July 1, 1997. This assumes the HRA will close on • the sale of the property to the developer on this date. Although every effort will be made to complete this transaction on July 1, 1997, it is foreseeable that issues may arise regarding timing which will affect this date. Staff recommends that the HRA make it clear in its discussion of this issue that the $225,000 payment cannot be made until such a time as the HRA closes on the sale of the properties to the developer. Future HRA budgets will include a line item for payment of the King and Main obligation. Alternatives The HRA has the following alternatives regarding this issue. 1. Approve the action as recommended by staff. 2. Continue the item for additional information. With this alternative it is important to keep in mind that for future budgeting purposes, the HRA • should take action on this item prior to the end of 1996. Page 3 3. Deny the action. With this alternative it would be appropriate to 40` recommend an alternative up front lump sum payment, and provide direction to staff to either stretch the term of the amortization schedule or take some other action to modify the repayment schedule. eda\hra\rpt96-1.doc • • Sherburne Kuhn Clinic 317 812 307 King Main King TOTAL Purchase Price $105,000.00 130,000.00 175,000.00 410,000.00 Settlement Charges 19.50 1,118.25 19.50 1,157.25 Prorated taxes 79.24 79.16 166.83 325.23 Subtotal Property Cost 105,098.74 131,197.41 175,186.33 411,482.48 2nd Half 1996 Taxes 1,446.10 1,444.67 3,044.55 5,935.32 Legal 1,283.80 Environmental Audit 5,735.89 Printing & Publishing 30.65 Survey 1,199.60 F TOTAL EXPENDITURES TO DATE FOR KING & MAIN PROJECT 425,667.74 PROPOSED INTERNAL LOAN REPAYMENT SCHEDULE PRINCIPAL PAYMENT DATE PAYMENT PRINCIPAL INTEREST BALANCE • July 1, 1996 - 401,482.48 1, 1996 75,000.00 75,000.00 - 326,482.48 July 1,1997 225,000.00 225,000.00 16,324.12 101,482.48 December 1, 1997 37,000.00 34,462.94 2,537.06 67,019.54 September 1, 1998 18,500.00 15,484.12 3,015.88 51,535.42 December 1, 1998 18,500.00 17,726.97 773.03 33,808.45 September 1, 1999 18,500.00 16,978.62 1,521.38 16,829.83 December 1, 1999 17,082.28 16,829.83 252.45 0.00 Dece"i,eJ^ 1, teNe 110 ELK RIVER HOUSING AND REDEVELOPMENT AUTHORITY MEMORANDUM TO: Housing and Redevelopment Authority FROM: Lori Johnson,Asst. City Administrator/ Finance Director DATE: August 12, 1996 SUBJECT: King and Main Financing When the HRA decided to pursue purchasing the King and Main properties, all allowable financing options were explored. Tax Increment bonds are allowed for this type of purchase if a Tax Increment Financing Plan has been approved; in this case a TIF plan will not be certified until after July 1, 1997. Revenue bonds are also an option but this project.,did not produce a revenue stream to meet the debt requirements. Temporary bonds could have been issued pending the purchase by a developer; because the timing of the project was very uncertain, it was decided that this was not the best financing tool. The remaining alternative was to borrow funds from the City. This is the financing mechanism that was used by the HRA for the purchase of the King and Main properties. The Liquor fund made a loan to the HRA in the amount necessary to cover the property costs of$411,482.48 less the down payment of$10,000.00. (The HRA has paid for all legal, consulting and other project related costs and will pay for any environmental escrow items. These costs will be reimbursable from future TIF increment income.) At the time of the purchase, the terms and details of the loan were not discussed. It is now appropriate to finalize the loan terms so that the HRA can program this expenditure into its 1997 budget. Even though the funds may be recaptured through a payment of$225,000 by the developer and a future TIF district, the HRA has an obligation to repay the Liquor fund based on an approved amortization schedule which will require payments even if the development project does not proceed in 1997. The HRA currently has a cash balance slightly in excess of$119,000. The HRA may want to use $75,000 at this time to repay the Liquor Fund. That would leave a principal balance due of$326,482.48. Assuming the developer proceeds next year and pays $225,000 the principal balance remaining would then be $101,482.48. Attached is a proposed amortization,schedule based on the above assumptions. This HRA is being charged six (6)percent interest which is slightly less than the rate the Liquor fund would receive if this cash was invested with other city funds. • P.O. Box 490 • 13065 Orono Parkway • Elk River, MN 55330-1743 • (612) 441-7420 • Fax: (612) 441-7425 Equal Opportunity Housing and Equal Opportunity Employment STATEMENT OF FINANCIAL ACTIVITY FOR THE HOUSING AND REDEVELOPMENT AUTHORITY • FOR THE PERIOD SEPTEMBER 30, 1996 1996 Month to Year to Budget Date Date Cash Balance $108,663 Revenues Property Tax 56,460 - 36,348 HACA 5,600 - 2,591 Miscellaneous - 500 4,000 Interest Income - 290 2,100 Total Revenues 62,060 790 45,039 Expenditures Miscellaneous 500 340 9,341 Improvement Projects 57,000 7,315 24,787 Reserve for Future Projects 10,000 - - Land - - 10,000 • Transfers 500 - - Total Expenditures 68,000 7,655 44,128 •