Loading...
9.1 HRSR 10-02-2017 Request for Action River To Item Number Housing and Redevelopment Authority 9.1 Agenda Section Meeting Date Prepared by Work Session October 2,2017 Amanda Othoudt, EDD Item Description Reviewed by Draft TIF Policy Cal Portner,City Administrator Reviewed by Action Requested Review the new draft Tax Increment Financing Policy. Background/Discussion The Tax Increment Financing policy was last approved on February 18,2014. In 2014,the HRA and the City Council established a separate Housing TIF policy formalizing a tool to assist in the development of housing projects that satisfy city goals and require assistance.The Housing TIF policy is a separate policy to the policy employed for economic development where factors such as job growth and wages are a vital consideration. The HRA approved the Housing TIF Policy and worksheet on April 6, 2015,with the goal of attracting affordable senior housing to Elk River. Staff initiated an EDA Finance Committee review of all financial policies in March of 2016.The TIF policy is the final policy under review. Both the EDA and the HRA had an opportunity to review the policy and opted to remove the project scoring worksheet and create a more generic policy that is guided by the recommendations in the Housing Study completed by Maxfield Research in 2015. Staff is looking for direction from the HRA, EDA and City Council to replace the existing policy with the newly drafted policy providing more flexibility to TIF related projects. Financial Impact None Attachments • Housing TIF Policy and Application (April 6, 2015) • TIF Policy and Application (February,2014) • Executive Summary—Maxfield Housing Study (December, 2015) • DRAFT TIF Policy The Elk River Vision A welcoming community with revolutionary and.spirited resourcefulness, exceptional [01EBEI t r service, and community engagement that encourages and inrpirerprosperity NATURE ..., \°114‘ .0 I, City Elk doolliow•-.. ammii.00-- . River „._ Tax Increment Financing PolicyApplication& Amended: February 2014 Amended: May 2006 Amended: March 2000 Adopted: August 1991 City of Elk River Economic Development Division 13065 Orono Parkway J L., Elk River,MN 55330 763.635.1040 Table of Contents I. Policy Purpose 3 II. Objectives of Tax Increment Financing 3 III. City of Elk River Policies for the Use of TIF 4 IV. Project Qualifications 5 V. Subsidy Agreement & Reporting Requirements 6 VI. Application Process for TIF 6 VII. Application for TIF 7 Applicant Information 7 Project Information 8 Public Purpose 8 Sources&Uses 9 Checklist&Additional Information 10 VIII. Sample But-For Analysis I I IX. Application Review Worksheet: Commercial-Industrial Projects 1 2 X. Application Review Worksheet: Housing Projects 1 4 City of Elk River Tax Increment Financing Policy&Application LIIIIERED .mended February2014 NATURE Page 2 of 15 I. POLICY PURPOSE For the purposes o f 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 Increment Financing (TIF) 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 increment assistance. The fundamental purpose of tax increment financing in Elk River is to encourage desirable development or redevelopment that would not otherwise occur but for the assistance provided through TIF. The City of Elk River is granted the power to utilize TIF by the Minnesota Tax Increment Financing Act, as amended. It is the intent of the City to provide the minimum amount of TIF, as well as other incentives, at the shortest term required for the project to proceed. The City reserves the right to approve or reject projects on a case by case basis, taking into 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 TIF to the project. Approval or denial of one project is not intended to set precedent for approval or denial of another project. II. OBJECTIVES OF TAX INCREMENT FINANCING As a matter of adopted policy, the City will consider using TIF 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 encourage additional unsubsidized private development in the area, either directly or indirectly through "spin off' development. • To facilitate the development process and to achieve development on sites which would not be developed without TIF 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 City of Elk River Tax Increment Financing Policy&Application P I I E 1 E e 1 if Amended February 2014 Page 3 of 15 NATME design, energy conservation, and decreasing capital and/or operating costs of local government. • To enhance and diversify the City of Elk River's economic base. • To significantly increase the City of Elk River's tax base. III. POLICIES FOR THE VSE OF TIF a. When possible,TIF shall be used to finance public improvements associated with the project. The priority for the use of TIF funds is: 1. Public improvements, legal, administrative, and engineering costs. 2. Site preparation, site improvement, land purchase, and demolition. 3. Capitalized interest,bonding costs. b. It is the City's policy to establish the following types of TIF districts: 1. Economic Development Districts • It is desired that the project result in a minimum creation of one full time job per$25,000 of TIF, or • Result in a significant increase in the tax base. 2. Redevelopment Districts • The market value of a redeveloped site shall increase by a minimum of 50% of the current market value. 3. Housing Districts • May be considered on a case-by-case basis. Other types of TIF districts, along with specific criteria, may be considered on a case-by-case basis. c. TIF assistance will be provided to the developer upon receipt of the increment by the City, otherwise referred to as the pay-asyou go method. Requests for up front financing will be considered on a case-by-case basis. d. A maximum of ten percent (10%) of any tax increment received from the district may be retained by the City to reimburse administrative costs. e. Any developer receiving TIF assistance shall provide a minimum of ten percent (10%) owner cash equity investment in the project. f. TIF will not be used in circumstances where land and/or property price is in excess of fair market value. g. Developer shall be able to demonstrate a market demand for a proposed project. TIF shall not be used to support purely speculative projects. h. TIF will not be utilized in cases where it would create an unfair and significant competitive financial advantage over other projects in the area. City of Elk.River Tax Increment Financing Policy&Application ' w E i E Amended February 2014 Page 4 of 15 NATURE i. TIF shall not be used for projects that would place extraordinary demands on city services or for projects that would generate significant environmental impacts. j. 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, etc. k. The developer shall adequately demonstrate, to the City's sole satisfaction, an ability to complete the proposed project based on past development experience, general reputation, and credit history, among other factors, including the size and scope of the proposed project. 1. For the purposes of underwriting the proposal, the developer shall provide any requested market, financial, environmental, or other data requested by the City or its consultants. m. All TIF proposals shall optimize the private development potential of a site. IV. PROJECT QUALIFICATIONS All TIF projects considered by the City of Elk River must meet each of the following requirements: a. To be eligible for TIF, a project shall result in: i. The new construction of a minimum of 25,000 square feet; ii. A minimum increase of$37,500 per year in property taxes, excluding the state portion;and iii. Have a market value of at least$1,250,000 upon completion. b. The project shall meet at least one of the objectives set forth in Section II and satisfy all the provisions set forth in Section III of this document. c. The developer shall demonstrate that the project is not financially feasible but for the use of TIF. d. The project shall comply with all provisions set forth in the Tax Increment Financing Act, Minnesota Statutes 469.124 to 469.134,inclusive, as amended, and Statutes 469.174 to 469.1794,inclusive, as amended. e. The project must be consistent with the City's Comprehensive Plan, Land Use Plan, and Zoning Ordinances. f. The project shall serve at least two of the following public purposes: • Creation of jobs with livable wages and benefits. • Significantly increase the City's tax base. • Enhancement or diversification of the city's economic base. • Industrial development that will spur additional private investment in City of Elk River Tax Increment Financing Policy&Application rail Y Amended February 2014 Page 5of15 NATURE the area. • Fulfillment of defined city objectives such as those identified in the City's Comprehensive Plan and the City's Economic Development `-- Strategic Plan, among others. • Removal of blight or the rehabilitation of a high profile or priority site. V. SUBSIDY AGREEMENT & REPORTING REQUIRMENTS All developers/businesses receiving Tax Increment 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 Minnesota Statutes Sections 1161993 to 116J.995 (the "Minnesota Business Subsidy Law"). VI. APPLICATION PROCESS FOR TIF 1. Applicant submits the completed application along with a $10,000 application deposit, to be refunded for any portions not utilized if the tax increment project does not proceed. The application deposit will be used toward the cost of services provided in the evaluation of financial feasibility, establishment or modification of the TIF district, and preparation of legal documents and agreements. An additional deposit of$10,000 will be required for projects that require meeting statutory eminent domain and/or redevelopment substandard tests. 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 Commercial-Industrial and/or Housing Worksheets. The Application and Commercial-Industrial and/or Housing Worksheets are primarily designed to score the desirability of the proposed project. Industrial, Redevelopment and Housing projects will be evaluated on a case-by-case basis and as the projects meet the city's desired objectives. 3. Results of the Commercial-Industrial and/or Housing Worksheets 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, the Tax Increment Financing Plan, along with all necessary notices,resolutions are prepared by City staff and/or consultants. 5. Notices are published and sent to the county and school board. 6. Public hearing(s) on the proposed request are held. 7. The City Council grants final approval or denial of the request. City of Elk River Tax Increment Financing Policy&Application riEltill _mended February2014 Page 6 of 15 VII. APPLICATION FOR TAX INCREMENT FINANCING 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 Increment Financing Policy&Application [1 M E A E i 1 1 Amended February2014 NATURE Page 7 of 15 B. PROJECT INFORMATION 1. The project will be: Industrial Greenfield: New Construction Expansion Commercial Redevelopment: New Construction Rehabilitation Industrial Redevelopment: New Construction Rehabilitation Other 2. The project will be: Owner Occupied Leased Space 3. Project Address Legal Description &Parcel Identification Number(s) 4. Site Plan and Preliminary Construction Plans Attached: Yes No 5. Amount of Tax Increment Requested for: Land Purchase $ Public Improvement$ Site Improvement$ 6. Current Real Estate Taxes on Project Site: $ Estimated Real Estate Taxes upon Completion: Phase I $ Phase II $ 7. 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 Increment Financing 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 or diversification of the city's economic base. The project contributes to the fulfillment of the City's Economic Development Strategic Plan. Removal of blight or the rehabilitation of a high profile or priority site. Significantly increase the City's tax base. Other: City of Elk River Tax Increment Financing Policy&Application rill !' Amended February 2014 Page 8of15 NAME D. SOURCES & USES SOURCES NAME AMOUNT Bank Loan $ Other Private Funds $ Owner Cash Equity $ Fed Grant/Loan $ State Grant/Loan $ EDA Micro Loan $ Tax Increment $ 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 Increment Financing Policy&Application t ® i E i i i t �► Amended February 2014 NAp Page 9 of 15 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 Project H) Application deposit of$10,000,with any unused portion to be refunded if project does not proceed. 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-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 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 and verify financial and other information. 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 Increment Financing Policy&Application [ OREN I ! 1 Y Amended February 2014 Page 10 of 15 NATURE VIII. SAMPLE BUT-FOR ANALYSIS .. WITH NO WITH TAX INCREMENT TAX INCREMENT SOURCES AND USES SOURCES AND USES SOURCES SOURCES Mortgage 9,600,000 8,667,000 Equity 2,400,000 2,400,00 Tax Increment Financing 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 Increment Financing Policy&Application P 1 1 E 1 E 1 11 Amended February 2014 NATURE Page 11 of 15 IX. TAX INCREMENT FINANCING APPLICATION REVIEW WORKSHEET - COMMERCIAL/INDUSTRIAL PROJECTS TO BE COMPLETED BY CITY STAFF 1. The project meets the criteria set forth in Section IV of the City's Tax Increment Financing policy. a) Meets minimum thresholds for size,value, and tax revenue. b) Meets at least one of the objectives in Section II and satisfies all of the provisions set forth in Section III. c) Demonstrates need for TIF with the but for analysis. d) Consistent with all city plans and ordinances. e) Serves at least two public purposes as defined in Section IV (f). 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. 40+ 5 Number of existing/retained jobs divided by 2. 30+ 4 `-- Total 20+ 3 10+ 2 Less than 10 1 4. Ratio of Public Investment to Job Creation: Points: $ Public Investment $15,000 or less 5 Number of new jobs created/retained $20,000 or less 4 $ Public Investment per new job $22,000 or less 3 $25,000 or less 2 Over$25,000 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 80,000+ 5 of square feet 65,000+ 4 50,000+ 3 35,000+ 2 City of Elk River Tax Increment Financing Policy&Application i / II f 1 E / 1 Amended February2014 NA1TURE Page 12 of 15 25,000+ 1 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: Manufacturing 5 Research &Development 4 Commercial Redevelopment 3 Warehouse/Distribution 2 Housing 1 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-asyou go TIF. 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 analysis: High 45-38 points Moderate 37-29 points Low 28-20 points Not Eligible 19-0 points City of Elk River Tax Increment Financing Policy&Application riEl Amended February 2014 NATURE Page 13of15 X. TAX INCREMENT FINANCING APPLICATION REVIEW WORKSHEET- HOUSING PROJECTS TO BE COMPLETED BY CITY STAFF 1. The project meets the criteria set forth in Section IV of the City's Tax Increment Financing policy. a) Meets minimum thresholds for size,value,and tax revenue. b) Meets at least one of the objectives in Section II and satisfies all of the provisions set forth in Section III. c) Demonstrates need for TIF with the Gut for analysis. d) Consistent with all city plans and ordinances. e) Serves at least two public purposes as defined in Section IV (f). 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. 20+ 5 Number of existing/retained jobs divided by 2. 15+ 4 Total 10+ 3 5+ 2 Less than 5 1 4. Wage Level of new jobs created/retained: Points: Minimum hourly wage Over$25/hour 5 of jobs created/retained: $21-25/hour 4 $17-20/hour 3 $14-16/hour 2 Under$14/hour 1 5. Market Value/Tax Base Generation: Points: Project will result in an estimated market value per unit $135,000/Unit 5 (land and building) of $125,000/Unit 4 $115,000/Unit 3 $105,000/Unit 2 $ 95,000/Unit 1 6. Project provides housing that is restricted Points: to persons 55 years and older: 5 City of Elk River Tax Increment Financing Policy&Application 111E1E1 11 Amended February 2014 NATURE Page 14 of 15 7. Project proposes rehabilitation of existing housing, housing stock, and maximizes utilization of existing infrastructure: Points: 4 8. Project proposes a location near existing jobs, transportation, recreation, retail services, social services, and schools: Points: 2 9. Type of Housing Project: Points: 100% Owner Occupied 2 Investment Property 1 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 38 points. 11. Bonus Points Bonus Points: The project will be 100%Pay-asyou go TIF. 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 analysis: High 38-30 points Moderate 29-22 points Low 21-13 points Not Eligible 12-0 points City of Elk River Tax Increment Financing Policy&Application ®i E l ' al Amended February 2014 NATIJIM Page 15 of 15 City River Tax Increment Financing PolicyApplication& HOUSING Amended: April 2015 Amended: February 2014 Amended: May 2006 Amended: March 2000 Adopted: August 1991 City of Elk River Economic Development Division 13065 Orono Parkway Elk River,1\IN 55330 763.635.1040 Table of Contents I. Policy Purpose 3 II. Objectives of Tax Increment Financing 3 III. Policies for the Use of TIF 4 IV. Project Qualifications 5 V. Subsidy Agreement & Reporting Requirements 6 VI. Application Process for TIF 6 VII. Meeting Schedule 7 VIII. Sample But-For Analysis 9 IX. Application Review Worksheet: Housing Projects 8 Application I I City of Elk River Tax Increment Financing Policy&Application-Housing i.01111111 / t Amended April 8 2015 NATURE Page 2 of 14 I. POLICY PURPOSE For the purposes of this document, the term "Go"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 Increment Financing (TIF) for Housing 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 increment assistance. The fundamental purpose of tax increment financing in Elk River is to encourage desirable development or redevelopment that would not otherwise occur but for the assistance provided through TIF. The City of Elk River is granted the power to utilize TIF by the Minnesota Tax Increment Financing Act,as amended. It is the intent of the City to provide the minimum amount of TIF, as well as other incentives, at the shortest term required for the project to proceed. The City reserves the right to approve or reject projects on a case by case basis, taking into 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 TIF to the project. Approval or denial of one project is not intended to set precedent for approval or denial of another project. II. OBJECTIVES OF TAX INCREMENT FINANCING As a matter of adopted policy, the City will consider using TIF for Housing to assist private development projects to achieve one or more of the following objectives: • To encourage additional unsubsidized private development in the area, either directly or indirectly through "spin off' development. • To facilitate the development process and to achieve development on sites which would not be developed without TIF assistance. • To remove blight and/or encourage redevelopment of residential 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 enhance and diversify the City of Elk River's housing stock. City of Elk River Tax Increment Financing Policy&Application- Housing P ® I E N E I I Amended April 8 2015 Page 3 of 14 NATURE III. POLICIES FOR THE USE OF HOUSING TIF a. When possible,TIF shall be used to finance public improvements associated with the project. The priority for the use of TIF funds is: 1. Public improvements,legal, administrative, and engineering costs. 2. Site preparation, site improvement,land purchase, and demolition. 3. Capitalized interest, bonding costs. b. TIF assistance will be provided to the developer upon receipt of the increment by the City, otherwise referred to as the pay-asyou go method. c. A maximum of ten percent (10%) of any tax increment received from the district may be retained by the City to reimburse administrative costs. d. Any developer receiving TIF assistance shall provide a minimum of ten percent (10%) owner cash equity investment in the project. e. TIF will not be used in circumstances where land and/or property price is in excess of fair market value. f. Developer shall be able to demonstrate a market demand for a proposed project. TIF shall not be used to support purely speculative projects. g. TIF will not be utilized in cases where it would create an unfair and �,.. significant competitive financial advantage over other projects in the area. h. TIF shall not be used for projects that would place extraordinary demands on city services or for projects that would generate significant environmental impacts. i. 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, etc. j. The developer shall adequately demonstrate, to the City's sole satisfaction, an ability to complete the proposed project based on past development experience,general reputation, and credit history, among other factors, including the size and scope of the proposed project. k. For the purposes of underwriting the proposal, the developer shall provide any requested market, financial, environmental, or other data requested by the City or its consultants. 1. All TIF proposals shall optimize the private development potential of a site. City of Elk River Tax Increment Financing Policy&Application- Housing t 0111 E A E B 1 Y Amended April 8 2015 Page 4 of 14 NATURE IV. PROJECT QUALIFICATIONS Housing TIF projects considered by the City of Elk River must meet each of the following requirements: a. To be eligible for TIF, a project shall result in: i. A minimum increase of$37,500 per year in property taxes, excluding the state portion; and ii. Have a market value of at least$1,250,000 upon completion. b. The project shall meet at least one of the objectives set forth in Section II and satisfy all the provisions set forth in Section III of this document. c. The developer shall demonstrate that the project is not financially feasible but for the use of TIF. d. The project shall comply with all provisions set forth in the Tax Increment Financing Act, Minnesota Statutes 469.124 to 469.134,inclusive, as amended, and Statutes 469.174 to 469.1794,inclusive, as amended. e. The project must be consistent with the City's Comprehensive Plan,Land Use Plan, and Zoning Ordinances. f. The project shall serve at least two of the following public purposes: • Enhancement or diversification of the city's housing stock. • Development that will spur additional private investment in the area. • Fulfillment of defined city objectives such as those identified in the City's s Comprehensive Plan and the City's Housing and Redevelopment Strategic Plan, among others. • Removal of blight or the rehabilitation of a high profile or priority site. V. SUBSIDY AGREEMENT & REPORTING REQUIRMENTS All developers/businesses receiving Tax Increment assistance from the City of Elk River may be subject to the provisions and requirements set forth by the City's Business Subsidy Policy as amended and Minnesota Statutes Sections 116J.993 to 116J.995 (the "Minnesota Business Subsidy Law"). VI. APPLICATION PROCESS FOR TIF 1. Applicant submits the completed application along with a $10,000 application deposit, to be refunded for any portions not utilized if the tax increment project does not proceed. The application deposit will be used toward the cost of services provided in the evaluation of financial feasibility, establishment or modification of the TIF district, and preparation of legal documents and agreements. An additional deposit of$10,000 will be required for projects that require meeting statutory eminent domain and/or redevelopment substandard tests. Projects that demand professional services in excess of the initial deposit shall be required to reimburse the City for the additional expenses. City of Elk River Tax Increment Financing Policy&Application-Housing 'j v tato 1 r Amended April 8 2015 Page 5 of 14 NATURE 2. City staff reviews the application and completes the Housing Worksheets. The Housing Worksheets are primarily designed to score the desirability of the proposed project. Housing projects will be evaluated on a case-by-case basis and as the projects meet the city's desired objectives. 3. Results of the Housing Worksheets 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, the Tax Increment Financing Plan, along with all necessary notices, resolutions are prepared by City staff and/or consultants. 5. Notices are published and sent to the county and school board. 6. Public hearing(s) on the proposed request are held. 7. The City Council grants final approval or denial of the request. City of Elk River Tax Increment Financing Policy&Application- Housing Amended April 8 2015 KillAllful Page 6of14 VII. MEETING SCHEDULE �,. 2015 Housing and Redevelopment Authority & City Council Meeting Schedule For Review of Applications related to Housing assistance Feb 23 Mar 24 Ma 4 Ma 4 Apr 27 May 26 July 6 July 6 Jun 29 Jul 28 Sep 8 Sep 8 Au• 31 Se• 29 Nov 2 Nov 2 Oct 26 Nov 24 Jan 4 2016 Jan 4 2016 Dec 28 Jan 26 2016 Mar 7 2016 Mar 7 2016 ALL REQUIRED APPLICATION MATERIALS MUST BE SUBMITTED BY THE DEADLINE OR YOUR APPLICATION WILL BE POSTPONED TO THE NEXT MONTH Cite of Elk River Tax Increment Financing Policy&Application-Housing loilIte Amended April 8 2015 Page 7of14 NA'1UREI VIII. 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 Increment Financing Policy&Application-Housing f o I E llE i I Y Amended April 8 2015 NATURE Page 8of14 2015 Financial of Application • ""� ver HousingTax increment Financing I . PROJECT INFORMATION Property Information (please print) Address: Parcel Number: 75 - The project will be: Housing Other The project will be: Owner Occupied Leased Space If Leased Space Percent Occupied 6 months after Certificate of Occupancy Total Amount of Tax Increment Requested: $ over years. City Portion: Annual$ Total$ County Portion: Annual$ Total$ ISD 728 Portion: Annual$ Total$ Current Real Estate Taxes on Project Site: $ Estimated Real Estate Taxes upon Completion: Phase I $ Phase II $ Construction Start Date Construction Completion Date Percent of project complete on December 31, current year. II. CONTACT INFORMATION Public Information Notice Generally, correspondence to and from Staff is considered public information. Specific data related to a financial assistance request is deemed not public: Financial Information,Financial Statements, Net worth Calculations,Business Plans, Income and Expense projections,Balance Sheets, Customer Lists,Income Tax returns. When public financial assistance is received,only the following remains not public: Business Plans,Income and Expense projections,Customer lists,Income tax returns, design,market,and feasibility studies not paid for with public funds. The city does allow an applicant to submit sensitive financial information directly to the City's financial consultant, for additional security. Property Owner Information (please print)Name: E- mail address: Address: City of Elk River Tax Increment Financing Policy&Application-Housing p ® a I 1 I II Amended April 8 2015 Page 9 of 14 NATURE Street City State Zip Code Phone : Legal Name of Business: Check One: Proprietor Corporation Partnership Federal ID # State ID # Agent Information (print) Same as Property Owner Different,as below I I (Check one) Name: E-mail address: Address: Street City State Zip Code Phone (w): III. SIGNATURE I certify that is defined as a Small Business,For-Profit and is not a religious, (Business name) Political, Casino,Sports Facility,or Pornographic Enterprise. I further certify that all information provided in this application is true and correct to the best of my knowledge. I authorize the city of Elk River and the Finance Committee to check credit references and verify financial and other information. I further agree,if approved, to the loan security and guarantees required by the Subsidy policy. I agree to provide any additional information as may be requested by the city. Agreement to Pay Costs of Review It is the policy of the City of Elk River to require applicants to pay costs incurred by the City in reviewing and acting upon applications,so that these costs are not borne by the taxpayers of the City. These costs include all of the City's out-of-pocket costs for expenses, including the City's costs for review of the application by the City's Financial Consultant and City Attorney, or other consultants, recording fees,and necessary publication costs. The application processing fees cover anticipated costs;costs incurred above the application fee will be invoiced as they are incurred,and payment will be due within thirty (30) days. Application fees are not refundable,though any unused portion is returned at the request of the applicant. If payment is not received as required by this agreement,the City may suspend the application review process and may deny the application for failure to comply with the requirements for processing the application. Payment for costs will be required whether the application is granted or denied. The undersigned has received the City's policy regarding the payment of costs of review, understands that reimbursement to the City of costs incurred in reviewing the application will be required, agrees to reimburse the City as required in the policy and make payment when billed by the City, and agrees that the application may be denied for failure to reimburse the City for costs as provided in the policy. 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. APPLICANT SIGNATURE: TITLE: DATE: City of Elk River Tax Increment Financing Policy&Application- Housing1 1 Amended April 8 2015 NATURE Page 10 of 14 IV. PUBLIC PURPOSE It is the policy of the City of Elk River that the use of Tax Increment Financing should result in a benefit to the public. Please indicate how this project will serve a public purpose: L.• Job Creation/Retention (Complete table in Section V). 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. V. 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 $ VI. ADDITIONAL DOCUMENTATION AND CHECKLIST Please provide one paper and one electronic copy of following: (Incomplete applications will delay the review of an application) A) Application deposit of$10,000,with any unused portion to be refunded if project does not proceed. B) Written Narrative: Please give a brief summary of your business,its products or service, the project and how this subsidy will impact your project. The narrative should include a statement demonstrating how the project meets the public purpose in IV (above). City of Elk River Tax Increment Financing Policy&Application-Housing ' j I E IT Amended April 8 2015 Page 11 of 14 NATURE C) Business Plan. The business plan should include the following: 1. Description of Business 2. Ownership 3. Management 4. Date Established 5. Products/Services 6. Future Plans 7. Market for Business D) Project Proforma1 1. Sources and uses of funds to finance the project, and 2. Operating cash flow assumptions that include: a. Projected revenues, b. Operating expenses, c. Net operating income, and d. Annual debt service and loan payments. E) Financial Statements for previous Two Years and the Current year to date 1 Profit&Loss Statement Balance Sheet F) Financial Projections for Term of abatement,up to 10 Years1 G) Personal Financial Statements of all Major Shareholders,Partners,Guarantors H) Letter of Commitment from Applicant Pledging to Complete During the Proposed Project Duration I) Letter of Commitment from the Other Sources of Financing, Stating Terms and Conditions of their Participation in Project Completion J)Written statement of contact information (Name, Company,Address,Email, Phone, Fax) for project team,including: Attorney,Accountant,Financing Sources (lenders,partners,etc...),Parent Company,Architect 1 Sensitive financial documents,while not-public information,may be submitted directly to the City's financial consultant by signing the attached confidentiality agreement, for additional confidentiality. The attached Confidentiality Agreement may be signed and included with the application. K) Construction Plans and Itemized Project Construction Statement L) Attach the following documentation as Exhibits Exhibit A—Corporation/Partnership Description Exhibit B—List of Shareholders/Partners Exhibit C—But-For Analysis Exhibit D—List of Prospective Lessees (if applicable) Exhibit E—Legal Description M) Site and Construction Plans City of Elk River Tax Increment Financing Policy&Application- Housing P01111118 IT Amended April 8 2015 Page 12 of 14 NAME CONFIDENTIALITY AGREEMENT (Sample Agreement) This agreement is made this day of , 20 ,by and between �-- , a company, hereinafter"Developer,"and Springsted Incorporated, a Minnesota corporation, hereinafter"Springsted." WHEREAS, Developer is (description of project), hereinafter the"Project," pursuant to a (form of agreement)with (public entity), hereinafter the"City,"dated ; and WHEREAS, Springsted has been hired by the City to investigate certain financial aspects of the Developer and the Project; and WHEREAS, in conjunction with such investigation, Springsted desires to examine the financial information of Developer relative to Developer and the Project; and WHEREAS, Developer is willing to disclose such information only on the condition that such information be kept confidential. NOW,THEREFORE, in consideration of the terms and mutual covenants contained herein,the parties agree as follows: 1. Developer agrees to make its financial information, development pro forma and projection,budget information, and such other financial information concerning the Project as Springsted may reasonably request, hereinafter the"Information,"available for inspection by Springsted,but solely for the purpose set forth above. 2. Springsted shall accept the Information in strict confidence solely for that purpose and shall make no other use of the information, or disclose it to any other person or party, including the City, without the express written consent of Developer. Notwithstanding the foregoing, Springsted may use the Information in summary form only to report its findings to the City provided that Springsted first presents its proposed report to Developer and obtains Developer's written consent to ensure that no inadvertent disclosures of confidential information or other inaccurate information are contained in such report. 3. Inspection of the Information shall take place in such manner and at such place and time as the parties may agree. The Information shall not be copied, duplicated, abstracted, summarized or recorded, directly or indirectly, by any means whatsoever, without the prior consent of Developer. 4. The Information shall remain the property of Developer, and any Information provided in tangible form shall be returned to Developer upon completion of such inspection. Any copies, duplications, abstracts, summaries or other recordings of the Information made with Developer's consent shall be returned to Developer upon demand. 5. Springsted agrees that any breach of the obligation of confidentiality imposed hereby shall constitute irreparable harm to Developer and shall entitle Developer to equitable relief enjoining any further breaches of this Agreement, together and in conjunction with any and all such other remedies as may be available to Developer at law or in equity. IN WITNESS WHEREOF,the parties have hereunto set their hands the day and year first above written. DEVELOPER By Its SPRINGSTED INC. By Its City of Elk River Tax Increment Financing Policy&Application- Housing riEllta 1 Y Amended April 8 2015 NATURE Page 13 of 14 Comprehensive Housing Needs Analysis City of Elk River ,H9,1111Maxfield Research & Consulting j * MaxfieId Research & Consulting December 4,2015 Ms.Amanda Othoudt Economic Development Director City of Elk River 13065 Orono Parkway Elk River, MN 55330 Dear Ms. Othoudt: Attached is the Comprehensive Housing Needs Analysis for the City of Elk River, Minnesota conducted by Maxfield Research and Consulting LLC. The study updates the previous housing study completed in 2012 during the economic downturn and projects housing demand from 2015 through 2025. The updated study provides recommendations on the amount and type of housing that could be built in Elk River to satisfy demand from current and future residents over the next decade. The study identifies a potential demand for over 1,500 new housing units in Elk River over the remainder of the decade and beyond (2015 to 2025, including a variety of housing options). Demand will be spread across all product types; including 787 for-sale units,442 general- occupancy rental units,and 296 senior units. The existing single-family finished lot supply is dwindling;therefore new platted developed lots will be needed soon to meet future housing demand. Detailed information regarding recommended housing concepts can be found in the Conclusions and Recommendations section at the end of the report. We have enjoyed performing this study for you and are available should you have any questions or need additional information. Sincerely, MAXFIELD RESEARCH AND CONSULTING LLC 4.1d#44 • . Matt Mullins Brian Smith Vice President Research Associate Attachment •r91 612-338-0012 (fax)612-904-7979 7575 Golden Valley Road,Suite 385,Golden Valley,MN 55427 Vb. www.maxfieldresearch.com TABLE OF CONTENTS Page EXECUTIVE SUMMARY 1 DEMOGRAPHIC ANALYSIS 6 Introduction 6 Elk River Study Area Definition 6 Population and Household Growth Trends and Projections 8 Population Age Distribution Trends 9 Household Income 11 Tenure by Age of Householder 14 Household Type 15 Tenure by Income 18 Net Worth by Age of Householder 20 EMPLOYMENT ANALYSIS 22 Employment Growth Trends 22 Major Employer Interviews 28 HOUSING CHARACTERISTICS 31 Introduction 31 Residential Construction Trends 2000 to Present 31 American Community Survey 33 Age of Housing Stock 33 Housing Units by Structure and Occupancy or(Housing Stock by Structure Type) 35 Housing Units by Occupancy Status and Tenure 37 Owner Occupied Housing Units by Mortgage Status 38 Owner-Occupied Housing Units by Value 39 Renter-Occupied Units by Contract Rent 40 RENTAL MARKET ANALYSIS 41 Introduction 41 General Occupancy Rental Projects 41 Pending Rental Developments in Elk River.. 49 Rental Market interview Summary 50 SENIOR HOUSING ANALYSIS 51 Senior Housing Defined 51 Senior Housing in Elk River 52 TABLE OF CONTENTS (continued) Page FOR-SALE MARKET ANALYSIS 59 Introduction 59 Overview of For-Sale Housing Market Conditions 59 Home Resales by Price 64 Home Resales per Square Foot("PSF) 65 Current Supply of Homes on the Market 67 Elk River Lot Supply 73 HOUSING DEMAND ANALYSIS 78 Introduction 78 Demographic Profile and Housing Demand 78 Housing Demand Overview 79 Estimated Demand for For-Sale Housing 83 Estimated Demand for General Occupancy Rental Housing 84 Estimated Demand for Independent Adult Few Services Senior Housing 86 Estimated Demand for Affordable Independent Senior Housing 88 Estimated Demand for Subsidized Senior Housing 89 Estimated Demand for Congregate Senior Housing 90 Demand Estimate for Assisted Living Housing 92 Estimated Demand for Memory Care Housing 94 RECOMMENDATIONS AND CONCLUSIONS 97 Introduction/Overall Housing Recommendations 97 Recommended Housing Product Types 100 For-Sale Housing 100 General Occupancy Rental Housing 105 Senior Housing 107 Challenges and Opportunities Challenges and Opportunities 110 APPENDIX-DEFINITIONS 113 LIST OF TABLES Table Number and Title Page Dl. Population and Household Growth Trends and Projections, Elk River, 1990 to 2025. 9 D2. Population Age Distribution, Elk River, 2000,2010, 2015,and 2020 10 D3. Household Income by Age of Householder, Elk River, 2015&2020 13 D4. Tenure by Age of Householder, Elk River, 2000 and 2010 16 D5. Household Type Trends, Elk River, 2000 and 2010 17 D6. Tenure by Household Income, Elk River, 2000 and 2013* 20 D7. Net Worth by Age of Householder, Elk River, 2015 21 El. Resident Employment,Sherburne County, 2000-2015* 24 E2. Covered Employment Trends, Elk River, 2000, 2005, 2010,and 2014 25 E3. Major Employers,City of Elk River,June 2012 32 HC1. Residential Construction, City of Elk River,Annual Building Permits Issued, 2000 to 2015* 32 HC2. Age of Housing Stock, Elk River, 2013* 34 HC3. Housing Stock by Units in Structure, Elk River, 2000 and 2013* 36 HC4. Housing Stock by Occupancy Status and Tenure, Elk River, 2000 to 2020 37 HC5. Housing Units by Mortgage Status, Elk River, 2013* 48 HC6. Units by Value, Elk River, 2013* 39 HC7. Units by Contract Rent, Elk River, 2013* 40 RM1.General Occupancy Rental Housing,City of Elk River, October 2015 43 RM2.Common Area Features/Amenities, City of Elk River, October 2015 46 SH1. Senior Housing Units By Type, City of Elk River, October 2015 52 SH2. Senior Housing, City of Elk River,October 2015 53 SH3. Unit Features/Building Amenities/Services, Existing Senior Housing,City of Elk River, October 2015 55 FS1. Home Resales,City of Elk River, 2000 to June 2015 60 F52. Single Family and Multifamily Residential Sales, City of Elk River, 2000 through 2015 62 FS3. Home Resales by Sales Price & Product Type, City of Elk River, 2014 64 F54. Housing Sales Per Square Foot (PSF), Elk River, 2005 to June 2015 66 FS5. Homes Currently Listed For-Sale, City of Elk River,August 2015 68 FS6. Active Listings by Housing Type, Elk River,August 2015 69 F57. Active Listings by Housing Type, Elk River, August 2015 70 F58. Active Listing by Year Built, Elk River,August 2015 72 F59. Subdivision & Lot Inventory-Detached Housing Units, City of Elk River, 2nd Quarter 2015 74 FS10.Subdivisions& Lot Inventory-Attached Housing Units, City of Elk River, 2nd Quarter 2015 75 LIST OF TABLES (continued) Table Number and Title Page FS11.Vacant Lot for Parcels Platted,Sherburne County, 2000 to Present 76 HD1. For-Sale Housing Demand, Elk River, 2015 to 2025 77 HD2. Rental Housing Demand, Elk River, 2015 to 2025 78 HD3. Market Rate Adult/Few Services Housing Demand, Elk River, 2015 &2020.. 80 HD4. Affordable Independent Senior Housing Demand, Elk River,2015&2020 82 HDS. Subsidized Independent Senior Housing Demand, Elk River, 2015&2020 83 HD6, Market Rate Congregate Housing Demand, Elk River,2015 &20120 84 HD7, Market Rate Assisted Living Demand, Elk River, 2015&2020 87 HD8. Memory Care Demand, Elk River, 2015 &2020 90 CR1. Summary of Housing Demand, City of Elk River, November 2015 97 CR2. Recommended Housing Development,City of Elk River, 2015 to 2025 99 HA4. Elk River Area Housing Affordability—Based on Household Income 110 EXECUTIVE SUMMARY Purpose and Scope of Study Maxfield Research and Consulting LLC was engaged by the City of Elk River to update the Comprehensive Housing Needs Analysis for the City of Elk River that was completed in 2012. The Housing Needs Analysis provides recommendations on the amount and types of housing that should be developed in order to meet the needs of current and future households who choose to reside in the City. The scope of this study includes: an analysis of the demographic and economic characteristics of the City; a review of the characteristics of the existing housing stock and building permit trends; an analysis of the market condition for a variety of rental and for-sale housing products; and an assessment of the need for housing by product type in the City. Recommendations on the number and types of housing products that should be considered in the City are also supplied. Demographic Analysis • The City of Elk River is forecast to add an additional 1,602 people and 742 households between 2010 and 2020. • The population in Elk River is aging and older age cohorts are accounting for a significant percentage of the total population. Over the next five years,the age 55 to 64 cohort will continue to have the highest growth numerically(791 people,or 38%), but significant growth is also forecast in the age 65 to 74 cohort(716 people,or 60%)and 75+households (262 people, or 27%). Older adults and younger seniors (those between the ages of 55 and 74) in these high growth age cohorts are the target market for active adult housing products. • The overall median household income in 2015 in Elk River is estimated at about$78,300. This is substantially higher than the Twin Cities Metro Area at$67,795. • Between 2000 and 2010, homeownership rates increased from 78.3%to 80.2%in the City of Elk River • The County's unemployment rate of 4.2%in 2015 is slightly higher than the State of Minnesota(3.9%)and lower than the Nation(5.5%). Housing Characteristics • In total, Elk River is reported to have approximately 8,810 housing units,of which about 6,650 are owner-occupied, 1,602 are renter-occupied,and 457 are vacant as of 2015. • Owner-occupied housing units account for about 78%of the City's total housing stock. MAXFIELD RESEARCH&CONSULTING,LLC. 1 EXECUTIVE SUMMARY • The Cityof Elk River issued permits for the construction of 2,704 new residential units from 2000 to 2010. That equates to 246 units annually. However, 91.5%of development occurred from 2000 to 2006. New residential construction declined significantly from 2006 through 2012. Permits have increased since the recession but not near the levels they were in the early 2000s. • Approximately 81%of Elk River homeowners have a mortgage. About 24%of homeowners with mortgages also have a second mortgage or home equity loan. Comparatively, about 66%of homeowners in the United States have a mortgage. Rental Housing Market Analysis • In order to assess the current market conditions for rental housing in Elk River, Maxfield Research and Consulting LLC conducted an inventory of subsidized (i.e. housing that is income-restricted to households earning at or below 30%of the Area Median Income), affordable (i.e. housing that is income-restricted between 30%and 80%of the Area Median Income) and market rate(i.e. housing that is not income-restricted) projects located in the City. • In total, Maxfield Research inventoried 931 general occupancy market rate rental units in the City of Elk River spread across 22 multifamily developments(16 units and larger). At the time of the survey,there 49 vacant units(5.3%). Of which 28 vacancies were located in Elk Park Estates that recently underwent a change in management. Excluding Elk Park Estates, the market rate vacancy rate totals 2.3%. Typically, a healthy rental market maintains a vacancy rate of roughly 5%,which promotes competitive rates, ensures adequate consumer choice, and allows for unit turnover. • Elk River has a total of 54 subsidized units within two buildings and 244 affordable units across five developments. The buildings feature a variety of unit types that cater to a wide- spectrum of household types. There were four units vacant at the time of the survey for a rate of 1.3%. A healthy income based rental market typically maintains roughly a 3.0% vacancy rate. • Coachman Ridge(Tax-Credit) recently opened in November of 2015 with 52 units. All of the units were leased prior to opening. • Low vacancy rates in all general occupancy rental products indicate pent-up demand for additional rental housing in Elk River. MAXFIELD RESEARCH&CONSULTING,LLC. 2 EXECUTIVE SUMMARY Senior Housing Market Analysis • There are eight senior housing facilities located in Elk River with a total of 412 units. There were three vacant rental units and one ownership unit for sale at the time of the survey. This equates to a vacancy rate of 1.0%. This indicates a need for additional senior housing units. • Guardian Angels by the Lake are the only facility that offers senior housing with services. The development contains 60 assisted living units and 30 memory care units. The recent expansion absorbed quickly and the units have remained steadily occupied. For-Sale Housing Market Analysis • The average and median resale price of homes in Elk River was approximately$216,840 and $209,975 respectively as of June 2015. The median sales price over the last decade peaked in 2005. From 2005 to 2011, median sales prices have declined by 44%. Since 2011,the median sale price has recovered increasing by 59%through June 2015. a Home sales have remained relatively steady in Elk River with an average of roughly 400 homes annually in Elk River since 2010. Considering that Elk River has a supply of nearly 6,500 owned homes in 2010,this represents turnover of almost 6%of the owned homes annually. • The median list price of homes for sale in Elk River was about$245,960 in June 2015. Based on a median list price of$245,960,a household would need an income of about$63,225 in order to afford to make monthly housing payments of about$1,245 (assuming a 10%down payment, 3.75%30-year fixed mortgage). A household with significantly more equity(in an existing home and/or savings)could put more than 10%down and afford a higher priced home. About 67.8%of Elk River households have annual incomes at or above$63,225. • As of July 2015, Elk River had a total of nearly 200 vacant lots within 25 subdivisions.All of the subdivisions were platted between 2000 and 2014. Only 3%of Lots were platted after 2010. • The lot supply benchmark for growing communities is a three-to five-year lot supply. This supply of lots is appropriate as it provides adequate consumer choice but minimizes developers' carrying costs. Given the number of existing platted lots and the annual absorption of single-family lots over the past few years, we conclude that Elk River is currently just under a three-year lot supply indicating the need for additional platted lots. MAXFIELD RESEARCH&CONSULTING,LLC. 3 EXECUTIVE SUMMARY Housing Analysis sis Y • Based on our calculations, demand exists for the following general occupancy product types between 2015 and 2025: o Market rate rental 265 units o Affordable rental 133 units o Subsidized rental 44 units o For-sale single-family 601 units o For-sale multifamily 186 units • In addition,we find demand for multiple senior housing product types. By 2020,demand for senior housing is forecast for the following: o Active adult ownership 0 units o Active adult market rate rental 77 units o Active adult affordable 42 units o Active adult subsidized 0 units o Congregate 102 units o Assisted living 47 units o Memory.care 28 units Recommendations and Conclusions • Based on the finding of our analysis and demand calculations,the chart on the following page provides a summary of the recommended development concepts by product type for the City of Elk River through 2025. Detailed findings are described in the Conclusions and Recommendations section of the report. MAXFIELD RESEARCH&CONSULTING,LLC. 4 EXECUTIVE SUMMARY RECOMMENDED HOUSING DEVELOPMENT CITY OF ELK RIVER 2015 to 2025 Purchase Price/ No.of Pct. Development Monthly Rent Range' Units of Total Timing .n ....^ ,.._:. ..1' F �st:a :: •a ... +S ''`N'aK ri,,,,:.�s ar._ R { \`i'- -,Gv =>1i. •� - r: .--. � .. .. ..A2,.,. ...l-,.n... .. -`: _;.,_R; -•'S mac' � .S ;+C. � Rl::$ ::L '-X- r ..yr-... -s✓_. 'T':- i. .,F 'o`er 2 -t ':i^L ..•3'. r-� '3 :.7 l .} ,spy .i Y !3 �r2->3.:.aic.:a.o•, . v ..,....-E:; ..-- _.-�..>.._. .::._..._. .:.r.,, .. 4_.. .- ,ems :-. .,.$c�.. ,..' .. t '-'^• _ .-- ,... ., .. _ i x '::•<�.,.:'�i'-..:�+.a r?'=� Single Family 2 Entry-level 4225,000 175 - 200 31% 2016+ Move-up $250,000-$350,000 320 - 350 56% 2016+ Executive $350,000+ 75 - 80 13% 2017+ Total 570 - 630 100% Townhomes/Detached Townhomes/Twinhomes 2 Entry-level 4200,000 50 - 60 31% 2018+ Move-up $200,000+ 110 - 130 69% 2016+ Total 160 - 190 100% Total Owner-Occupied 730 - 820 -. Zs ., r �. -.ty;3,: y...,. -.;.� '. _ '`"-r`:•-3.. a. :.>a<1 ...e, - - .`.8 ..y:4r: - sS.1 -7; i. .i A,•..`. .. .- -_i.e -. '.. to'.. .'r „c; - .,`-r,,, ..>.":..'r,x. .4 tc�: 6i.sk: -2,''-' ai3.C«` - ."`k5`Jn_> _n7..-t': ...i-<_. .....a.::.-...�:, ,-:r4•....;'^:�..s::*.siyi�. i�i,v<aG `r..�-.:daT",:-. ^-,-wf.'>�`. :'",:.�a��. .�xa�� l.:.,_`:"�..._n�a:$:s."'�+TeT•.,a�'--: ,.....w.'�i��re`cll�,du.,..:`�-s'�nzFa+. 4�.. ..a.,.: aYrr',rv,:. Market Rate Rental Housing Apartment-style $950/1BR-$1,450/3BR 180 - 200 78% 2017+ Townhomes $1,200/2BR-$1,500/3BR 50 - 60 22% 2016+ Total 230 - 260 100% Affordable Rental Housing Apartment-style Moderate Income3 90 - 100 73% 2017+ Townhomes Moderate Income3 30 - 40 27% 2016+ Total 120 - 140 100% Total Renter-Occupied 350 -400 •��3 F�a.� �^�( 4 i:E . .4 'R:. 1r:- 4- 3'. .yam r�t :t'.:•=3.�+>�,_+,�.'�..��#._._.u�Y54.•':.�a...a.r:.�];....,..F-='�«.-.,1't..}.,.:».>�_c '', �'s�u:•�„i.s�% -�+a^' a.�,s: ;._ �_. ,.�Cr�s:_ y `Sao-',`,u:�� Active Adult Affordable Rental Moderate Income 40 - 42 27% 2016+ Active Adult Market Rate Rental's $900/1BR-$1,200/2BR+ 50 - 60 36% 2019+ Independent Living(Congregate) $1,750/1BR-$1,950/2BR 60 - 80 45% 2018+ Assisted Living $2,750/EFF-$4,000/2BR 40 - 50 29% 2017+ Memory Care $4,000/EFF-$5,000/2BR 26 - 28 18% 2017+ Total 144 - 164 100% Total-All Units 1,224 - 1,384 ' Pricing in 2015 dollars. Pricing can be adjusted to account for inflation. 2 Recommendations include the absorption of some existing previously platted lots. 3 Affordablity subject to Income guidelines per MHFA. See Table HA-1 for Sherburne County Income limits. 4 Alternative development concept is to combine active adult affordable and market rate active adult into mixed-income senior community Note-Recommended development does not coincide with total demand. Elk River may not be able to accommodate all recommended housing types based on a variety of factors(i.e.development constraints,land availability,etc.) Source: Maxfield Research&Consulting,LLC MAXFIELD RESEARCH&CONSULTING,LLC. 5 Tax Increment Financing Policy Purpose The purpose of this policy is to ensure development receiving Tax Increment Financing(TIF) is consistent with the long-term city economic development program. This is a guide for processing and review of TIF applications. The City of Elk River shall utilize TIF to encourage desirable development or redevelopment that would not otherwise occur but for TIF. The city is empowered to utilize TIF by the Minnesota Tax Increment Financing Act, as amended. The city provides the minimum amount of TIF at the shortest term required for a project to proceed. 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. Projects meeting policy criteria are not guaranteed the award of TIF. Approval or denial of a certain project is not a precedent for approval or denial of another project. The City Council and Economic Development Authority can deviate from this policy for projects that supersede the objectives identified herein. Authority Minnesota Statutes 469-174 through 469-1794 govern the use of TIF and supersede any issues that conflict with this policy. \.- Policy Considerations The City of Elk River will consider TIF for projects that achieve the following: 1. Demonstrate long-term benefits to the community. 2. Retain local jobs and/or increase the number and diversity of jobs that offer stable employment and/or attractive wages and benefits through: • Diversification of the local economy • Significant addition of permanent, high-wage, full-time jobs • Addition of jobs attractive to those unemployed or underemployed 3. Significantly increases the city's commercial and industrial tax base. 4. Demonstrates the ability to encourage unsubsidized private development through "spin off' development. 5. Facilitates the development process and achieves development on sites that would not develop "but for" the use of TIF. (statutory reference) 6. Removes blight and/or encourages redevelopment of commercial and industrial areas resulting in high quality redevelopment and private reinvestment. �,... 7. Offsets redevelopment costs (i.e. contaminated site clean up) over and above the costs normally incurred in development. Page 1 of 8 8. Aids the implementation of the Economic Development Strategic Plan. Policy Statements 1. The primary intent of TIF is direct funding for public improvements and secondarily for developer assistance. 2. The use of TIF shall be in accordance with state law,which changes frequently. The more restrictive language will apply when a conflict exists between this policy and state law. 3. Projects must be consistent with the Comprehensive Plan. 4. Projects must be consistent with the Strategic Plan for Economic Development. 5. Preferred projects promote the completion of major public improvement projects within the city such as the installation of trunk sewer and water lines and major transportation projects. 6. The level of assistance provided will be determined on a case-by-case basis as referenced in Policy Considerations. Based on the extent to which the project achieves the policy statements (1-6 above), the city will consider TIF for projects falling in the following categories. • Manufacturing • Major office warehouse/production facilities • Research and development • Commercial projects encouraging substantial redevelopment of substandard properties • Housing needs identified in the most recent city housing study 7. Assistance for TIF is required to meet the uses identified by statute including,but not limited to the following: • Public improvements • Land acquisition and land write down • Loans • Site preparation and improvement • Demolition • Legal, administration, and engineering 8. TIF receipts shall be allocated as pay-as-you-go method. 9. A maximum of ten percent (10%) of any tax increment received from the district shall be retained by city (Statutory Reference) the to reimburse administrative costs. 10. All TIF assistance shall be accompanied by a signed development agreement including a minimum assessment value. The developer must provide additional financing guarantees to ensure completion of the project,including,but not limited to: letters of credit,personal guarantees, corporate guarantees, etc. 11. TIF District's shall be limited to the minimum term necessary to meet the project needs. Only projects superseding the objectives identified in this policy will be considered to exceed the following general thresholds: • Redevelopment District 15 Years (Max is 25) Page 2 of 8 • Housing District 15 Years (Max is 25) • Qualified Housing District 15 Years (Max is 25) • Soils Condition District 15 Years (Max is 20) • Renewal and Renovation District 10 Years (Max is 15) • Economic Development District 8 Years (Max is 8) Policy Issue o Each project is required to meet the "but-for" test to determine the need for and level of assistance. This test and the amount of tax increment generated determines the district's term. It is difficult to facilitate a redevelopment,housing or soils condition district for less than the maximum term as the extraordinary costs involved are usually significant. o Limiting the term of the district also limits the amount of tax increment the city has to spend on its priorities within a project area. o Of all the TIF districts, the Economic Development District is most often the one limited to a lesser term. ED Districts are really"incentive" districts where it is not so much the extraordinary costs as it is an"incentive" to get a manufacturer to locate in a community. In the other districts, the costs are easily identifiable and usually significant such as demolition,relocation,environmental remediation, and the cost differential between market rate and income/rent restricted housing. 12. Developers receiving TIF assistance shall provide a minimum of twenty percent (20%) cash equity investment in the project. TIF shall not be used to supplant cash equity. 13. TIF shall not be used in circumstances where land and/or property price is in excess of fair market value. A third-party appraiser agreed upon by the city and developer will determine the fair market value of the land. 14. The developer shall demonstrate a market demand for a proposed project. TIF shall not be used to support purely speculative projects. 15. The developer shall adequately demonstrate,to the city's sole satisfaction, an ability to complete the proposed project based on past development experience,general reputation,and credit history, among other factors,including the size and scope of the proposed project. 16. For the purposes of underwriting the proposal, the developer shall provide any requested market, financial,environmental,or other data requested by the city or its consultants. 17. The city of Elk River shall only use TIF to encourage economic growth and development within the city limits (See attached map) Application Process 1. Applicant submits a complete application and a$10,000 application deposit. The application deposit shall be used toward the cost of services provided in the evaluation of financial feasibility, establishment or modification of the district, and preparation of legal documents and agreements. An additional deposit of$10,000 shall be required for projects requiring statutory redevelopment substandard tests. The applicant shall reimburse the city for professional services in excess of the initial deposit. Deposit portions not utilized shall be refunded. 2. City staff reviews the application for completeness and submits the application to the city's financial consultant for review and preparation of a financial analysis. Page 3 of 8 3. The Joint Finance Committee shall review the proposal's financial strength and makes a recommendation to the appropriate commission with findings of fact. 4. The appropriate authority reviews the proposal and the recommendation to determine conformance with this policy. The authority makes a recommendation to the City Council. 5. The City Council holds a Public Hearing and takes action on the proposal. Page 4 of 8 APPLICATION FOR TAX INCREMENT FINANCING A. APPLICANT INFORMATION Name of Corporation/Partnership Address Primary Contact Address Phone Fax Email Brief description of the corporation/partnership's business,including history, principal product or service: Brief description of the proposed project: `P"- Attorney Name Address Phone Fax Email Accountant Name Address Phone Fax Email Contractor Name Address Phone Fax Email Engineer Name Address Phone Fax Email Architect Name Address Phone Fax Email Page 5 of 8 B. PROJECT INFORMATION 1. The project will be: Redevelopment District Housing District Qualified Housing District Soils Condition District Renewal and Renovation District Economic Development District 2. The project will be: _Owner Occupied Leased Space 3. Project Address Legal Description&Parcel Idenrification Number(s) 4. Site Plan and Preliminary Construction Plans Attached: Yes No 5. Amount of Tax Increment Requested for: Land Purchase$ Public Improvement$ Site Improvement$ 6. Current Real Estate Taxes on Project Site: $ Estimated Real Estate Taxes upon Completion: Phase I $ Phase II $ 7. Construction Start Date: Construction Completion Date: If Phased Project: Year % Completed Year % Completed Page 6 of 8 C. PUBLIC PURPOSE It is the policy of the City of Elk River that the use of Tax Increment Financing 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 or diversification of the city's economic base. The project contributes to the fulfillment of the City's Economic Development Strategic Plan. Removal of blight or the rehabilitation of a high profile or priority site. Significantly increase the City's tax base. Other: D. SOURCES & USES `-' SOURCES NAME AMOUNT Bank Loan $ Other Private Funds $ Owner Cash Equity $ Fed Grant/Loan $ State Grant/Loan $ EDA Micro Loan $ Tax Increment $ 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 $ Page 7 of 8 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 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 Project `�. H) Application deposit of$10,000,with any unused portion to be refunded if project does not proceed. 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-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 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 and verify financial and other information. 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 Page 8 of 8