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HomeMy WebLinkAboutOctober 14, 2008 Agenda AGENDA CITY OF DENTON CITY COUNCIL October 14, 2008 After determining that a quorum is present, the City Council of the City of Denton, Texas will nd convene in 2 Tuesday Session on Tuesday, October 14, 2008 at 4:00 p.m. in the City Council Work Session Room at City Hall, 215 E. McKinney Street, Denton, Texas at which the following item will be considered: nd NOTE: A 2 Tuesday Session is used to explore matters of interest to one or more City Council Members or the City Manager for the purpose of giving staff direction into whether or not such matters should be placed on a future regular or special meeting of the Council for citizen input, nd City Council deliberation and formal City action. At a 2 Tuesday Session, the City Council generally receives informal and preliminary reports and information from City staff, officials, members of City committees, and the individual or organization proposing council action, if invited by City Council or City Manager to participate in the session. Participation by individuals and members of organizations invited to speak ceases when the Mayor announces the nd session is being closed to public input. Although 2 Tuesday Sessions are public meetings, and citizens have a legal right to attend, they are not public hearings, so citizens are not allowed to participate in the session unless invited to do so by the Mayor. Any citizen may supply to the City Council, prior to the beginning of the session, a written report regarding the citizen’s opinion on the matter being explored. Should the Council direct the matter be placed on a regular meeting agenda, the staff will generally prepare a final report defining the proposed action, which will be made available to all citizens prior to the regular meeting at which citizen input is sought. The purpose of this procedure is to allow citizens attending the regular meeting the opportunity to hear the views of their fellow citizens without having to attend two meetings. 1.Receive a report, hold a discussion and give staff direction regarding the establishment of a Tax Increment Reinvestment Zone for Downtown Denton. NOTE: The City Council reserves the right to adjourn into a Closed Meeting on any item on its Open Meeting agenda consistent with Chapter 551 of the Texas Government Code, as amended, including without limitation, Sections 551.071-551.086 of the Texas Open Meetings Act. C E R T I F I C A T E I certify that the above notice of meeting was posted on the bulletin board at the City Hall of the City of Denton, Texas, on the ________day of ___________________, 2008 at ________o'clock (a.m.) (p.m.) ____________________________________ CITY SECRETARY NOTE: THE CITY OF DENTON CITY COUNCIL WORK SESSION ROOM IS ACCESSIBLE IN ACCORDANCE WITH THE AMERICANS WITH DISABILITIES ACT. THE CITY WILL PROVIDE SIGN LANGUAGE INTERPRETERS FOR THE HEARING IMPAIRED IF REQUESTED AT LEAST 48 HOURS IN ADVANCE OF THE SCHEDULED MEETING. PLEASE CALL THE CITY SECRETARY'S OFFICE AT 349-8309 OR USE TELECOMMUNICATIONS DEVICES FOR THE DEAF (TDD) BY CALLING 1-800-RELAY-TX SO THAT A SIGN LANGUAGE INTERPRETER CAN BE SCHEDULED THROUGH THE CITY SECRETARY’S OFFICE. AGENDA INFORMATION SHEET AGENDA DATE: October 14, 2008 DEPARTMENT: Economic Development CM: George C. Campbell SUBJECT Receive a report, hold a discussion and give staff direction regarding the establishment of a Tax Increment Reinvestment Zone for Downtown Denton. BACKGROUND At the September 9, 2008 City Council meeting, the Council requested additional information on the proposed Downtown TIF district. The following information is provided in response: TIF Boundary: A request was made to evaluate the impact if the properties on the west side of Carroll Blvd and on the south side of Eagle Drive were removed from the TIF boundaries. A map with those properties shown in black is attached (Exhibit A). Previously, the total estimated revenue to be produced by the TIF was $46 million. A recalculation of the TIF revenue, excluding these properties, amounts to approximately $41.6. a $4.4 million reduction over the 30-year term. The chart below shows the projected dollar amount that would be realized in the General Fund and TIF Fund over the 30 year period for both the City and County, using calculations based on the revised boundary map. The General Fund revenue is based on 1) the existing base value of both real property and business personal property; 2) 100% of the new increment for business personal property; and 3) the percentage of new incremental value that is not dedicated to the TIF. You may recall that the proposed TIF would receive 100% of the new increment for the first 5 years; 95% years 6 thru 10; 90% years 11 through 20; and 85% years 21 through 30. Gen Fund TIF Fund City of Denton $89.9 Million$31.2 Million Denton County $32.4 Million$10.4 Million Total TIF $41.6 Million Impact on City Policies Question: Could the TIF impede the City’s ability to develop good, sound policies if it is established prior to the development of a Downtown Implementation Plan? City staff is in the process of developing an implementation plan for Downtown. This plan will incorporate the elements of the Downtown Master Plan, the TIP - 1 - Strategies Economic Development strategic plan, and the RTKL Catalyst Projects. The implementation plan will address: Future parking needs o Zoning analysis o Design standards for Downtown and the area around the transit station o Open space and linkages o Solid waste service o Staff recommends that the implementation plan be completed prior to the Council approving specific TIF projects related to these issues so that commitments to such things as parking garage sites are not made prior to having the study in place. Multi-Family Development Question: The City Council has discussed establishing a target ratio of single family to multi-family units within the City. At this time, the Council has not determined the preferred ratio. The proposed catalyst projects for Downtown include a considerable amount of multi-family development. How will the encouragement of multi-family in Downtown impact the City’s ability to formulate or maintain an appropriate ratio? The previous studies/plans regarding Downtown indicate that density is needed in order to encourage redevelopment and create a vibrant, livable downtown. At the time the Downtown Master Plan was developed, the residential/commercial ratio was 20:80. The consultant indicated a minimum ratio of 50:50 is desired, but that 60% residential would be preferred. It is recommended that the Council consider excluding the Downtown area when establishing their target ratio of single family to multi-family or that they consider allowing a higher density in Downtown. Feedback from Other Cities: The City Council requested that staff contact other cities with TIFs to develop a list of pros and cons. Exhibit B is a summary of the feedback staff received. Overall, most cities were very pleased with the results of their TIFs. Suggestions/recommendations included: 20-year TIFs were not long enough to accomplish the needs of their zones. o Include a large area in the TIF. One city is expanding their boundaries o and others have several smaller TIFs. Private sector investment is very important to projects. o Be sure you generate enough revenue to retire debt service. o One community met resistance from the press and some citizens. Those in o opposition said, “Let downtown pay for downtown.” Five-Year Forecast: The City Council requested that staff look at the City’s five year budget projections and provide information on the impact of the TIF. Bryan Langley, Budget Director has prepared the attached report (Exhibit C). Bryan th will be present at the October 14 work session to present his information. Taxpayers vs. Ratepayers: A concern was raised regarding using TIF funds (revenues from taxpayers) to pay for utility improvements within the TIF, which - 2 - would normally be paid by the utility ratepayer. Utility infrastructure is a qualified use of funds within a TIF. The Council could choose to remove “utility improvements” from the eligible projects list or limit the utility improvements to drainage improvement projects, a General Fund operation. Staff recommends that Council consider leaving the language as proposed so as not to limit the projects that could be funded. An example where Council might consider using TIF funds may be electric service. There are many large transformers in downtown that impede pedestrian access or are placed along the curb, reducing the amount of available parking. Removing/consolidating/hiding transformers in Downtown may be costly. The final solution may not improve the electric service to Downtown residents and businesses, but it could improve the appearance of the area. The Council may consider this a property owner issue rather than an electric customer concern. Powers of the Board: Council requested further explanation regarding the powers of the TIF Board. Pursuant to the proposed ordinance establishing the TIF, the City may authorize the board of directors to exercise any of the City’s powers with respect to administration, management or operation of the zone or the implementation of the may not project plan for the zone. However, the City authorize the board of directors to: Issue bonds o Impose taxes or fees o Exercise the power of eminent domain o Give final approval to the project plan o Additional provisions of the ordinance are: The board of directors may exercise any of the powers granted to the City o under Tax Code 311.008, except that the city must approve any acquisition of real property. However, the City, by ordinance, may choose to restrict any power granted to the board of directors by Chapter 311 of the Tax Code. The board of directors has all the powers of a municipality under Chapter o 380 of the Local Government Code, including the power to make grants and loans from the increment fund for the purpose of developing the zone’s economy, combating employment problems in the zone, and developing or expanding any zone business activity. The board of directors may also contract with the City to pay for city o services in the zone out of the portion of the increment fund produced by the city, regardless of whether the services or their cost is identified in the project or financing plans. - 3 - The board of directors may consist of five to fifteen members. It is o composed of one appointee from each taxing unit that levies taxes on real property in the zone. A taxing unit may waive its right to appoint a member. The remaining board members are appointed by the City Council. Board members must be eligible to vote in the municipality, or be at least 18 years of age and own real property in the zone. State law specifies that a member of the board of directors of a TIF is not considered a public official. Because of this provision, the Attorney General has held that a city council member is not prohibited from simultaneously serving as a member of the board of directors of a TIF created by his or her municipality. The City Council has the ability to limit the powers of the Board in the language of the ordinance that establishes the Board. Project Information: The City Council requested detail on the types of projects to be considered for TIF funding. The following general projects were listed: ProjectEstimated Cost Parking/Transportation $13.0 Million Streetscape Projects $ 7.6 Million Support for Downtown Projects $13.0 Million Utility Improvements $13.0 Million - 4 - Catalyst Projects: Catalyst projects could receive funding from any of the o above categories. For example, Catalyst Project A – Transit Oriented Development – is transportation-related and includes a public parking structure. The land surrounding the site is industrial in nature and would require streetscaping and street improvements as well. Exhibit D provides a one-page summary of each of the five catalyst projects developed by RTKL. Also included is RTKL’s summary of public resources that could be considered to assist in the financing of these projects. Each summary identifies the types of use, size, units, cost and the margin gap as identified by RTKL. Please note that this report was completed in 2005. Therefore, the costs and revenues reflect 2005 estimates and tax rates. Parking: Estimated costs for parking structure construction are included o in the catalyst projects summaries. Upon completion of the Downtown Implementation Plan, a recommendation for location(s) and size of the garage(s) would be available. If appropriate, a parking garage project could then be scheduled for TIF funding. Catalyst Project No. Parking Spaces Estimated Cost A 756 $7.6 Million B 315 $3.2 Million D 476 $4.8 Million Drainage: Approximately 141 acres of Denton’s downtown is located in o a flood plain. In April of 2007, the downtown area received nearly seven inches of rain during a six-hour period, flooding over 150 properties city- wide. Implementation of three major drainage projects would remove all of the properties within the TIF boundaries from the flood plain at a total cost of approximately $72 million in 2008 dollars. Understanding that the funds for these projects would need to be provided over a period of at least ten years, the total costs could be significantly more. It is estimated that removal of the properties from the flood plain could double or triple the value when redeveloped. Pedestrian Streetscapes: Hickory Street and Oak Street from Bell Avenue o to Locust Street are very wide streets that narrow to two-lane sections at the Square. By creating landscaped medians, narrowing the sections to two lanes, widening the sidewalks, improving the access to the future transit station and installing public art, benches, etc., it is expected that shoppers, transit riders, and office workers would be encouraged to forego automobile transportation for walking and bicycling. - 5 - It is estimated that these two projects would cost approximately $3 million each. The projects fit within the urban lifestyle that the Downtown Master Plan promotes, and it is believed that the properties located along Hickory and Oak Streets will redevelop if improvements are made. The current width and traffic activity make the streets unsafe to cross and undesirable for pedestrian traffic. Water/Sewer Improvements: The Council should take into o consideration the issue of taxpayer vs. ratepayer when determining whether or not water and wastewater projects are appropriate for TIF funding. The following information is provided to show what the water/wastewater needs might be at current day costs. We used the Cedar Street water/sewer bids to calculate the costs: There are 83,000 linear feet of water and 83,000 linear feet of sewer lines within the TIF district. 39% are substandard and an additional 42% are 50 years and older. This means that 81% are either substandard or 50 years old. Applying the high bid amount from the Cedar Street project to 67,000 linear feet of water and sewer, the costs equal: Water @$139 per linear foot: $9,313,000 Sewer @$115 per linear foot: $7,705,000 ESTIMATED SCHEDULE OF PROJECT In order to use 2008 as a base year, the City must hold a public hearing and adopt an ordinance forming the TIF by December 2008. PRIOR ACTION/REVIEW The Downtown Task Force met several times in 2007 and 2008 to establish their recommendation to the Economic Development Partnership Board. The Board reviewed the task force recommendation at their May 12, 2008 meeting and recommends City Council approval. The City Council approved a resolution authorizing issuance of a Notice of Intent at the June 3, 2008 Council meeting. The Council discussed the th proposed TIF at their June 3, 2008 and September 9 work session meetings. FISCAL INFORMATION Depending upon the level of participation by the City and County, it is estimated that the TIF would generate approximately $41.6 to $46 million over a 30 year period for infrastructure improvements. EXHIBITS Exhibit A – TIF Boundary Map Exhibit B – Feedback from Other Cities Exhibit C – Five Year Forecast Impact - 6 - Exhibit D – Catalyst Project Summaries Respectfully submitted: _______________________________ Linda Ratliff, Director Economic Development Department - 7 - èðñëîñç ­»¹²¿¸Ý §®¿¼²«±Þ Ú×Ì ¼»­±°±®Ð EXHIBIT B Advantages and Disadvantages of TIFs Texas Examples City of Arlington Arlington currently has four active TIRZ districts which include two that are project-specific and two that are redevelopment projects. The downtown district is the oldest district. It has seen limited activity in its initial 10 years but has realized increased activity in recent years due in part to the establishment of a professionally-managed downtown management effort. Arlington strives to ensure a 3:1 private to public investment ratio for the downtown program. They are currently working with Tarrant County to amend the downtown Project and Financing Plans to allow for 380 grant participation from the TIRZ Board. This was not an option when the TIRZ was initially established but they believe that this will provide for an additional tool for them. City of Austin The Austin TIF #15 encompasses four city blocks in downtown Austin near City Hall. The TIF was described as a streetscape and retail district project. It is a single entity TIF that does not have participation from the County. The City does not issue bonds to fund projects in the district. The TIF generates 100K annually and is utilized as more of a maintenance fund. The City used CIP funds to build the necessary infrastructure and they are utilizing the TIF funds to reassure developers there is sufficient funding to maintain the area in the future. The property in their TIF was previously owned by the city and was not on the tax rolls. An advantage of their TIF is that they are now pulling in taxes off of the retail development. Austin reported that the negative of using this public financing method occurs during economic downturns in the economy. The Arlington contact felt that it reduces the city’s ability to address a budget shortfall since the funds are dedicated for a specific purpose. City of Fort Worth Fort Worth’s downtown TIF was created by petition in 1996. All taxable entities participated at 100 percent (including their ISD). The TIF was originally capped at $50M, but was so successful that it was expanded to 72M in 2003. A large portion of the revenue was utilized for parking leases, for example Bass Hall, Sundance East and Sundance West. The administrative costs to operate the TIF were $117,000 this year and a projected $52,000 this next fiscal year. The lack of utilizing tax abatements was not perceived by our contact as a negative. The contact provided a riverfront example of using both the TIF for infrastructure and a Chapter 380 Agreement to entice businesses to locate within the district. Fort Worth stated it was challenging to foretell the future when developing a project plan to last the life of a 30-year TIF. They suggested we limit the list of possible projects to the top priorities of the TIF's partners (if entities beyond the City of Denton are involved) and make reasonably sure the financing will be available when needed to accomplish the designated projects. It was suggested that we devise projects for the plan, and funding them as the TIF goes forward, that will entice private investment and work to raise property values. The ultimate purpose of a TIF is to generate increment to fund improvements to generate increment, so that when the TIF ends, it has accomplished a significant increase in tax revenues that would not be there, except for the TIF's existence. That is what can sell other taxing entities on participating in the TIF. As for unique partnerships, etc., practically all of the Downtown TIF's investment involve a private partner, or in one case, a public partner (Tarrant County Family Law Garage lease). Fort Worth usually waits for private entities to express an interest in specific redevelopment and make a request of the TIF. The developer needs to show that a financing gap exists. The Downtown TIF's investments are guided by the Downtown Strategic Action Plan, which is a Downtown Fort Worth, Inc.-driven, City Council-approved road map for downtown that is updated every 5-10 years. It's helpful to have the private partners fully involved in the creation and management of the TIF, including representation on the TIF Board. Houston Main Street Market Square Redevelopment Authority The Houston program partners with the City to use TIRZ funds for Capital Projects. The Rice Hotel project was the first project of the TIRZ, and money was borrowed from the Houston Housing Finance Corporation to do this project. The agreement is for 25 years at a set amount each year but the debt is paid from increment from the first 9 blocks of the TIRZ. They have since had 3 annexations of land and debt is not serviced by the increment from any of the added area. The original debt is scheduled to be paid off in 2021 but they hope to pay it off sooner. They suggested we include anything that we might need to do in the area in the Project and Financing Plan such as roadways, public space, historic façade restorations, infrastructure, etc. Their plan only allows roadway work to be done in certain parts of the TIRZ. City of Amarillo Amarillo and Center City established the city’s first TIF zone in Dec. 2006, as a result of their long-range plan developed by Gideon Toal of Fort Worth. Amarillo said a 30-year TIF is a good idea. Their consultant said some of the Fort Worth TIFs were 20 years and that proved to be too short a time for big projects. They recommended making the zone large. Gideon Toal said that their first zones in Fort Worth were too small. Now Fort Worth is dotted with many separate zones. In Amarillo, the zone more than doubled the basic Main Street district. They encountered much more resistance from the County and public than they predicted. Their contact said, “A TIF is a crucial incentive for downtowns, but it doesn’t make for an easy sound byte on the news.” City of Keller The City of Denton Finance Department provided an article from the September 30, 2008, Fort Worth Star-Telegram. The article provides an example of the disadvantage of issuing large amounts of bond debt at the inception of the TIF. The City of Keller issued $42 M in certificates of obligation to act as a catalyst for the development of their 352 acre Town Center TIF in 2001. Due to the state of the current market and having issued the bonds at the front end of the project, the City now must take funds out of their general fund to cover the shortfall in the TIF fund. It is anticipated that the Town Center will generate $3.1 M in ad valorum taxes in the coming year, which is insufficient to pay for their bond interest payment of $3.6 M. National Examples Pinckney, Michigan Feedback from this contact said that a TIF will accelerate property valuation faster than without a TIF. Even if the city contributes 100% of the increment, other contributions will be made, such as new sales tax revenue, new jobs, new customers brought into the business district. Pinckney considers the downtown as it’s “largest employer” in the community and, as such, values it as a key asset. Ferguson, MO Ten years ago Ferguson’s downtown district was struggling. They established a TIF District and used those funds for road improvements, new sidewalks, new lighting, and established a façade improvement program. They indicated they still have a ways to go, but the difference has been like night and day. New businesses are slowly coming back, residents have a restored pride in their community, and they can tie it all back to the success they’ve had with their TIF Districts. One of our most recent and successful projects involved working with a local developer to build ndrd a three story building, with residential on the 2 & 3 floors, and commercial on the first. The project was completed earlier this summer and they’re already building one of the commercial spaces out for an incoming tenant. There’s a waiting list for the loft apartments. Coldwater, MI From a phone conversation with the downtown manager in Coldwater, MI: A lot of Coldwater’s TIFs are 20 years old and they are now looking at recreating or extending them. They said the TIF was the best thing that ever happened to Coldwater. They couldn’t have raised the money to accomplish the improvements through traditional fundraising resources. They indicated that if they were to use the same amount of money in another part of town, there wouldn’t have been as much impact as there was downtown. They look at the TIF as what they would be spending on economic development anyway. Exhibit C-1 Finance Department * 215 E. McKinney * Denton, TX 76201 (940) 349-8224 * DFW Metro (972) 434-2259 * Fax (940) 349-7206 MEMORANDUM DATE: October 9, 2008 TO: Honorable Mayor and Members of City Council FROM: Bryan Langley, Director of Finance SUBJECT: Downtown Tax Increment Financing (TIF) District During a previous discussion of the Downtown TIF, the City Council requested that the long term financial impact to the General Fund be identified. For your review, I have included an updated General Fund Five Year Financial Forecast that includes the potential impact of the Downtown TIF (Exhibit C-2). If the Downtown TIF is approved, we expect General Fund ad valorem tax revenues to be reduced by an average of $119,681 from FY 2010 to FY 2013. Due to the assumption that appraised values will continue to increase, the forecast predicts that ad valorem tax revenues will be reduced by an average of $360,510 from FY 2014 to FY 2018 and $641,532 from FY 2019 to FY 2024. In addition, the General Obligation Debt Service Fund is expected to experience roughly 33% of the ad valorem tax revenue reductions forecast in the General Fund. I have also included a copy of the adopted FY 2008-09 Five Year Forecast for the General Fund (Exhibit C-3) for your reference. I will present the revised General Fund Financial Forecast to your during the Council work session. If you have any questions before that time, please let me know. cc: George Campbell, City Manager Jon Fortune, Assistant City Manager “Dedicated to Quality Service” www.cityofdenton.com Catalyst Project A Transit Oriented Development When RTKL proposed this catalyst project, the exact location of the transit station had not been identified. RTKL recommended the southeast corner of Bell and McKinney as the best site. Although the site is not the same, the concept of the TOD is still valid. Elements of the Project: Historic fabric with targeted infill around a mid-block pedestrian promenade Spaces consisting of shops, restaurants, etc. to link square to transit. Anchor for gateway treatments Catalyst A Development Program Units/SpacesSquare Feet Assumption Factors Retail/Office 16,700 Residential (Rental) 267253,650950 sf/unit Residential (For sale) 814,4001,800 sf/unit Project Land Area 287,4966.6 acres Surface Parking 7123,075325 sf/space Structured Parking 756245,700325 sf/space Estimated Project Value Office/Retail/Rental Housing $26,009,559 For-Sale Housing $1,302,000 Total Project Value $27,311,559 Estimated Project Cost Estimated cost includes purchase of land, demo of buildings, 33,754,938 development of parking and facilities and developer profit of $3 million Project Margin Gap largely due to structured parking (400 add’l 6,443,379 spaces). Total estimated cost of structured parking $7.6 million. One of the best opportunities to create incremental value. Catalyst Project B Wells Fargo Development RTKL recognized the potential for the development of the land east of the Wells Fargo building, as well as the small parking garage owned by Wells Fargo. The garage has since been demolished. It was RTKL who suggested the City contact Wells Fargo regarding the catalyst project concept. Elements of the Project: Take advantage of under-utilized and undeveloped space Provide shared parking garage to serve new and existing users Strengthen core frame Catalyst B Development Program Units/SpacesSquare Feet Assumption Factors Retail/Office 12,120 Residential (Rental) 110104,500950 sf/unit Residential (For sale) 610,8001,800 sf/unit Project Land Area 191,6644.4 acres Surface Parking 4013,000325 sf/space Structured Parking 315102,375325 sf/space Estimated Project Value Office/Retail/Rental Housing $12,433,533 For-Sale Housing $1,116,000 Total Project Value $13,549,533 Estimated Project Cost Estimated cost includes purchase of land, demo of buildings, $18,423,214 development of parking and facilities and developer profit of $1.7 million Project Margin Gap largely due to structured parking (150 add’l $4,873,680 spaces). Total estimated cost of structured parking $3.2 million. Opportunities to build on current quality investment. Catalyst Project C North Downtown RTKL selected the area south of Parkway and north of McKinney between Locust and Bolivar as Project C. Although not shown as a part of this project, RTKL also suggested that the City might consider including City owned property for this project (Old Central Fire Station and City Hall West). Elements of the Project: Infill residential of varying densities and price points to increase critical mass and diversity in downtown. RTKL suggested City facilities could become commercial properties. No costs or values were included in this report for the City facilities. Catalyst C Development Program Units/SpacesSquare Feet Assumption Factors Retail/Office 0 Residential (Rental) 7773,150950 sf/unit Residential (For sale) 6597,5001,500 sf/unit Project Land Area 333,2347.7 acres Surface Parking 27288,400325 sf/space Structured Parking 00 Estimated Project Value Rental Housing $6,306,343 For-Sale Housing $9,672,000 Total Project Value $15,978,343 Estimated Project Cost Estimated cost includes purchase of land, demo of buildings, $19,089,552 development of parking and facilities and developer profit of $1.7 million Project Margin Gap largely due to rent risk (proving up market).$3,111,209 Opportunities to build residential density to support downtown commercial space. Catalyst Project D West Downtown RTKL identified the area between Oak and Hickory Streets and Cedar and Carroll Blvd. as Project D. Elements of the Project: Infill residential of varying densities and price points to increase critical mass and diversity in downtown Alternative office product with potential housing integration Anchor for gateway treatments Catalyst D Development Program Units/SpacesSquare Feet Assumption Factors Office 134,400 Residential (Rental) 3133,4801,080 sf/unit Residential (For sale) 00 Project Land Area 267,8946.2 acres Surface Parking 6822,100325 sf/space Structured Parking 476154,700325 sf/space Estimated Project Value Office/Retail/Rental Housing $26,725,782 For-Sale Housing Total Project Value $26,725,782 Estimated Project Cost Estimated cost includes purchase of land, demo of buildings, $25,752,265 development of parking and facilities and developer profit of $2.3 million Project Margin Gap largely due to rent risk. Opportunity to $973,517 create live/work environment in downtown. Catalyst Project E McKinney Street Catalyst E represents the property on the south side of McKinney from Bell to Austin. About one block of the area is owned by Denton County and scheduled to be abandoned in the near future. Elements of the Project: Historic fabric with targeted infill around mid-block pedestrian promenade Spaces consisting of shops, restaurants, etc. Estimates provided by RTKL referred to residential infill only o Catalyst E Development Program Units/SpacesSquare Feet Assumption Factors Residential (Rental) 137130,150950 sf/unit Residential (For sale) 916,2001,800 sf/unit Project Land Area 303,6137.0 acres Surface Parking 13443,550325 sf/space Estimated Project Value Rental Housing $11,220,376 For-Sale Housing $1,339,200 Total Project Value $12,559,576 Estimated Project Cost Estimated cost includes purchase of land, demo of buildings, $13,792,702 development of parking and facilities and developer profit of $1.2 million Project Margin Gap largely due to rent risk. One of best $1,233,126 opportunities to create incremental value. Examples of “Filling the Gap” for Catalyst Projects The following examples were prepared by RTKL in November 2005. Please note that the numbers have not been updated to reflect current tax rate or property values. Tax Increment Financing District (TIF) TotalMarketProperty Sq Ft Value Per Total Market Assessment TaxableTaxTax Development Type of Units SF/UnitValueRatio ValueRate Revenue Retail/Office 163,220 $100$16,322,0001% $163,220 0.608$99,262 Residential (rental) 622 $100,000$62,200,0001% $622,000 0.608$378,269 Residential (for sale) 88 $200,000$17,600,0001% $176,000 0.608$107,034 Totals $96,122,000 $961,220 $584,566 Less Current Base-96,000 $488,566 Net Tax Increment Special Improvement District (BIDs, PIDs, MMDs) TotalMarketProperty Sq Ft Value Per Total Market Assessment TaxableTaxTax Development Type of Units SF/UnitValueRatio ValueRate Revenue Retail/Office 163,220 $100$16,322,0001% $163,220 0.100$16,322 Residential (rental) 622 $100,000$62,200,0001% $622,000 0.100$62,200 Residential (for sale) 88 $225,000$19,800,0001% $198,000 0.10019,800 Totals $98,322,000 $983,220 $98,322 Sales Tax Sharing Retails Total TotalSales Total Retail City Sales Sales Tax D/T Share Development Type Sq Ft Per Sq Ft SalesTax Rate Revenue 50% Retail 163,220 $250$40,805,0001.5% $612,075 $306,038 Totals $40,805,000 $612,075 $306,038 Gap Fill Summary Annual10-Year Revenue Type Amount Amount TIF $488,566 $4,885,659 Special District $98,322 $983,220 Sales Tax Sharing $306,038 $3,060,375 Totals $892,925 $8,929,254