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4646 Dakota Street SE
Prior Lake_ MN 55372
CITY COUNCIL AGENDA REPORT
MEETING DATE: October 3, 2011
AGENDA #: 9A
PREPARED BY: Frank Boyles, City Manager
PRESENTED BY: Frank Boyles, City Manager
AGENDA ITEM: CONSIDER APPROVAL OF A REPORT REGARDING TAX INCREMENT FROM
TIF DISTRICT 1 -1
DISCUSSION: Introduction
The purpose of this agenda item is to request City Council direction for the use of
approximately $167,000 balance in Tax Increment Finance District 1 -1.
Histo
In 1985, the City of Prior Lake approved tax increment financing to assist in the
redevelopment of downtown Prior Lake, specifically the area located north of Da-
kota Street, east of Main Avenue and west of TH 13 (the current site of Pearson's
Auto Body and Dan's Auto Repair). The District was modified in 2002. The total
tax increment to be generated was not to exceed $2,391,000 over a 26 -year time
period. Attached is a copy of the TIF Plan which was approved at that time which
outlines allowable use of funds. As it turned out, this TIF account has a balance
of $167,000. There are various options which the City Council may wish to con-
sider.
Current Circumstances
The City Council could consider one of the following options with respect to the
$167,000 balance in this TIF account:
1) Decertify the District — The district, under the terms of the original TIF Plan,
is required to be decertified by December 31, 2012. The City Council
could direct that the city staff prepare a resolution decertifying the district
early, or on December 31, 2012. If the Council were to choose this option,
the funds would be remitted to the county, who would divide them between
the city, county, school district, and miscellaneous taxing districts. We es-
timate that the city would receive about $50,000. These funds could be
used by the City Council without restriction.
2) Utilize funds within the existing TIF District and Proiect Area — This is a
pre -1990 redevelopment district. As a result, the city has some flexibility in
use of the funds. Eligible uses include: property acquisition, building de-
molition, construction of improvements or utilities, construction of parking
facilities, or any other TIF eligible redevelopment use. Depending on the
chosen use of funds, a modification to the TIF District may be required to
ensure that the expenditure does not exceed the line item budget amount,
or that a parcel has been identified for acquisition.
3) Modify the Development District — The Council has already taken this ac-
tion on September 19. Therefore, funds from this district can be used
anywhere in the city subject to TIF restrictions including:
a. The proposed use must be consistent with the approved plan.
b. The proposed use must be within the line item budget for the TIF
Plan.
c. The proposed use must be for redevelopment efforts, including in-
frastructure, acquisition, demolition, or other qualified uses.
4) Modify the TIF Plan — If, for example, the city wanted to use these funds to
acquire property within the project area for redevelopment, the TIF Plan
would have to be modified. This would take 45 to 60 days, including notifi-
cation to the school district and county with a public hearing to follow.
5) Spending Plan — Certain 2010 and 2011 legislation liberalize the use of TIF
to stimulate job creation. Section 32 of the Jobs Bill authorizes tax incre-
ments from an existing district to be spent for:
a. Improvements, loans, interest rate subsidy, assistance in any form
to private development, including building construction or rehabilita-
tion which will create or retain jobs in the state. Construction must
commence before July 1, 2012, but would not have commenced
but for the TIF contribution.
b. To make an equity or similar investment in a corporation, partner-
ship, limited liability company that the city determines necessary to
make the construction of a development meeting the requirements
of (a) above financially feasible.
To utilize these options the city must adopt a written spending plan that
specifically authorizes the assistance. The spending plan requires no-
tice, and public hearing, before adoption. The deadline for spending
for this option is December 31, 2012. The funds spent under this
spending plan must benefit a private development.
Conclusion
The City Council should consider the above alternatives and direct the staff accor-
dingly.
ISSUES: The TIF dollars are a city asset. However, the City Council may wish to ask the
Economic Development Authority to evaluate each of the options and recommend
one or more to the City Council.
Some options to consider would be:
1) Purchasing additional property in downtown for eventual redevelopment.
Perhaps the parcel with the gray house on Erie or the parcel with the
double garage on Dakota available.
2) Provide all or a portion of the money as assistance to demolish one or both
of the above - mentioned buildings.
3) Provide funds by loan, matching grant or grant to clean up the storage on
the Svoboda property.
4) Use the money for the design and construction of downtown and Water-
front Passage Business Park signs identifying businesses in each.
5) Purchase Buxton -Scout services which help the city identify and recruit
new businesses to the community.
6) Utilize the funds to subsidize the lease of existing buildings for new busi-
nesses meeting certain criteria. This would be an incubator project in
which the city does not own the building.
7) Write down a portion of the costs for the Navaran Gas and Groceries par-
cel to get the type of use the city would like to see downtown.
8) Use the money to establish a rain source fund.
9) Establish a loan fund for businesses which they could use to improve their
buildings, purchase capital, or acquire essential services.
10) Contract with a professional marketing firm to promote economic devel-
opment in Prior Lake.
11) Enter into a contract to prepare an R.F.P. for broadband improvements for
Prior Lake businesses.
FINANCIAL
Any one or a combination of the above options would result in the investment of
IMPACT:
these funds in one fashion or another to economic development in Prior Lake.
The intent of each of the above options is that there would be no additional city
expenditure.
ALTERNATIVES:
1. The Council could refer the entire matter to the EDA with the request that they
return with one or more recommendations to the Council.
2. The Council could reduce the proposed alternatives and add others and then
request EDA recommendations.
3. The Council could direct the staff to further research one or more alternatives
for subsequent discussion.
4. The council could vote to decertify the district and return the funds to the tax-
ing entities.
RECOMMENDED
As determined by the council.
MOTION:
Memo
To: Jerilyn Erickson, City of Prior Lake
From: Rebecca Kurtz and Dave Callister, Ehlers
Date: July 28, 2011
Subject: Use of Tax Increment from TIF District 1 -1
As we have discussed, Tax Increment Financing District 1 -1 has as estimated balance of
$167,000, and the District is required to be decertified on December 31, 2012. It is our
understanding that the City is considering options on the use of the funds. In addition to
returning the funds to the County for redistribution to the taxing entities, the City has two options
for use of the funds:
• Modification of the TIF District
• Adoption of a Spending Plan.
Modification of the TIF District
Since the District is a pre -1990 redevelopment district, the 5 -year rule does not apply, and the
City has some flexibility on the use of the TIF funds. Funds could be used by the City to acquire
property; demolish buildings; construct improvements or utilities; construct parking facilities; or
any other TIF - eligible, redevelopment use.
It is our understanding that the City has considered using the funds for acquiring property for
future redevelopment. From the information we have gathered, including the TIF Plan, it appears
that it is not specifically stated that the funds can be used to acquire property within the Project
Area for redevelopment. Therefore, one option for the use of the funds would be to modify the
TIF Plan and add language stating that the TIF could be used to acquire either specific parcels or
any parcel within the Project Area. If the City chose to move forward with this option, we would
recommend that the City also consider modifying the Project Area boundaries and combining
some of the project areas in the downtown area. This would allow greater flexibility for the use
of tax increment not only at this time but also for future projects and TIF districts.
The process to modify the TIF District and /or expand the Project Area would take approximately
45 -60 days. After the Council authorizes moving forward, a modification to the TIF Plan would
be drafted and distributed to the County and School District. A public hearing would need to be
held by the City Council, and after the hearing the Council would consider a resolution adopting
the modification.
wwwehlers- inc.com
E H L E RS Minnesota phone 651- 697 -8500 3060 Centre Pointe Drive
LEADERS IN PUBLIC FINANCE Offices also in WL- and Illinois fax 651- 697 -8555 Roseville, MN 55113 -1122
toll free 800- 552 -1171
Modifying the TIF District would provide the City and EDA the most flexibility on the use of
funds.
Spending Plan
The Minnesota Jobs Bill passed by the legislature in 2010 and amended in 2011 includes several
provisions which liberalize the use of tax increment financing in order to stimulate job creation.
Section 32 of the Jobs Bill authorizes tax increments from an existing tax increment district,
whenever the district was certified and notwithstanding any law to the contrary, to be spent for
any of the following purposes:
(a) To provide improvements, loans, interest rate subsidies or assistance in any form
to private development consisting of the construction or substantial rehabilitation of buildings
and ancillary facilities, if doing so will create or retain jobs in the state, including construction
jobs, and construction commences before July 1, 2012, and would not commence before that
date without the assistance; and
(b) To make an equity or similar investment in a corporation, partnership or limited
liability company that the authority determines is necessary to make the construction of a
development meeting the requirements of paragraph (a) above financially feasible.
To utilize one of these options, the City must adopt a written Spending Plan that specifically
authorizes the assistance. The Spending Plan is a short document outlining the source of the
funds and how they will be spent. A notice of public hearing on the Spending Plan must be
published in a newspaper of general circulation at least once and not less than 10 days and not
more than 30 days prior to the date of hearing. After the public hearing the Council adopts a
resolution approving the Spending Plan. This process can be completed in approximately 30
days. The authority to spend tax increments under this authorization expires on December 31,
2012. Expenditures of tax increments are not allowed beyond that date. It is also important to
note that funds spent under a spending plan must benefit a private development.
Please do not hesitate to contact us at 651- 697 -8516 (Rebecca) or 651- 697 -8553 (Dave) if you
have questions.