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03/03/2020 - City Council Finance Committee FINANCE COMMITTEE MEETING TUESDAY, MARCH 3, 2020 10:30 A.M. FIRE SAFETY CENTER UPPER LEVEL CONFERENCE ROOM AGENDA I. AGENDA ADOPTION II. CONSIDER RESOLUTION OF SUPPORT FOR TAX INCREMENT FINANCING III. REVIEW VALUATION OF INTANGIBLE ASSETS ACCOUNTS PAYABLE IV. OTHER BUSINESS V. ADJOURNMENT Agenda Information Memo Finance Committee Meeting March 3, 2020 II. RESOLUTION OF SUPPORT FOR TAX INCREMENT FINANCING Direction To Be Considered: To provide direction on a resolution of support for tax increment financing for Nicols Apartments. Facts:  In 2019, Real Estate Equities submitted a pre-application for business assistance financing for a 202-unit affordable housing development south of the intersection of Nicols and Diffley Roads.  At the May 28, 2019 meeting, the Finance Committee was in agreement that the developer should work with the Dakota County Community Development Agency (CDA) on tax increment financing and other public financing assistance.  The Nicols Apartments development project will need a comprehensive guide plan amendment (CPA), rezoning, and planned development approvals.  On August 5, 2019, the City Council voted to submit the CPA for Metropolitan Council review which has been delayed until final approval of the 2040 Comprehensive Plan. Staff expects to submit the CPA to the Metropolitan Council in early March. Consideration of land use applications is tentatively scheduled for the May 5, 2020 City Council meeting.  Pending final land use and financing approvals, the developer would like to close on the property in June 2020 to meet a summer construction schedule.  The Dakota County CDA has requested that the City approve a resolution of support for the creation of a tax increment financing district for Nicols Apartments. Approval of the resolution of support prior to land use approvals would allow the CDA to draft a TIF report, begin the 45-day County review process, and schedule public hearings at the County and CDA Boards. Public hearings will not be held until following land use approvals. The resolution of support is not an indication of City support for land use approvals. The resolution does not obligate the City to grant approvals, nor does it release the developer from its obligation to receive City land use and other related approvals.  The developer’s tax increment request and the CDA’s tax increment policy are summarized as follows: o The developer has requested $1,850,000 in tax increment over 20 years. o The CDA’s TIF policy provides tax increment through an Interest Rate Reduction Program in which the CDA provides up to 70% of available increment over 15 years. o The CDA retains 30% of increment for the first 15 years and 100% of increment for the remaining 10 years of the district for other affordable housing developments in the city. o The developer must agree to participate in the Housing Choice Voucher program for the 26-year term of the agreement. o The CDA’s TIF consultant will review project financials to determine if the requested amount is necessary for development. o The CDA provides only the amount of increment necessary to ensure the development can meet the affordable housing requirements stipulated in state statute. o The developer also intends to apply for tax credits which will be included in the CDA’s review of financial need.  Action on the tax increment resolution of support is scheduled for the March 17, 2020 City Council meeting. The staff report will include the outcome from the Finance Committee meeting. Attachments: (2) FCII-1 Location Map FCII-2 Draft Resolution of Support JADE PTNICOLS ROADZIRCON LANE DIFFLEY SERVICE RD N SAPPHIRE LN DIAMONDDRI VEMOONSTONEDRBLUESTONE LANE MEDARYAVEGARNETLANE C.S.A.H. NO. 30 CEDAR RDG CIR CORAL LANEBLUESTONE DRCLARK ST ONYXDRFLINT DRTOPAZ DRIVELIMESTONE DROLD SIBLEY MEMORIAL HIGHWAYSHALE LANESTATEHWY.NO.77(CEDARAVE.)SIBL E Y CTSTATE HWY. NO. 77 (CEDAR AVE.)GARNET PTSANDSTONE DREMERALDLANE COPPERPTNICOLS SERVICE ROADMARBLELANE CARNELIAN LANE C.S.A.H. NO. 30 (DIFFLEY ROAD)GARNETDRIVE C O P P ERLANE GLORY DRIVE METCALFDRF L I NTLANE JASPERDRDIAMOND DRIVEQUARTZLANE METCALF DR OPALDRIVE A M B E R CTDIAMONDDRNICOLS ROADDIAMOND PT CLARK CTOLDSIBLEYHIGHWAYOPAL PL. JADELANE AMBERDRMETCAFDRIVERiverHills Park CedarPondPark Rahn ParkRahn Athletic Park Location Map 0 1,000500Feet ´ §¨¦35E §¨¦494 Cliff Rd Diffley Rd Yankee Doodle Rd Lone Oak Rd Map Area Extent Liefschultz Property (Ramada Co.)PID: 10-03000-27-011 Subject SitePID: 10-03000-27-011 RESOLUTION NO. _____ CITY OF EAGAN AUTHORIZATION TO ESTABLISH A TAX INCREMENT FINANCING DISTRICT FOR AFFORDABLE HOUSING IN CITY OF EAGAN BY THE DAKOTA COUNTY COMMUNITY DEVELOPMENT AGENCY WHEREAS, pursuant to Minnesota Statues, Section 383D.41, the Dakota County Community Development Agency (the “Agency”) is authorized to exercise the powers and duties of a housing and redevelopment authority under the provisions of the Municipal Housing and Redevelopment Act, including the establishment of a tax increment financing plan and a tax increment financing district to provide monies to finance such a program, and WHEREAS, a proposal has been made to the Agency by Real Estate Equities (the “Developer”) that the Agency (a) undertake a tax increment financing program for Nicols Apartments (the “Project”) located in the City of Eagan on the real property legally described on Exhibit A attached hereto (the “Site”) and (b) create a tax increment financing district and plan including such real property in order to finance the costs of said tax increment financing program, and WHEREAS, the Developer has applied to the City of Eagan for a comprehensive plan amendment, rezoning, and preliminary planned development which are tentatively scheduled to be considered by the City Council in May 2020, and WHEREAS, in order to meet schedules for financing and construction, the Agency has requested that the City Council indicate its support for the creation of a tax increment financing district for affordable housing prior to consideration of land use approvals, and WHEREAS, public hearings on the creation of the tax increment financing district will be held following City land use approvals. NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Eagan, Dakota County, Minnesota, as follows: 1. Based on information as previously submitted by the Developer and contingent on the Developer’s pro forma demonstrating to the Agency the Project’s financial feasibility, the amount of financial assistance for the Project is approved in concept only. 2. The actual tax increment committed to the Project and number of years the Project receives tax increment financing will be determined by the Agency through a final financial analysis demonstrating the Project’s financial need, and shall be subject to the Agency’s policies. 3. All increment captured by the tax increment financing district will be used solely to support affordable housing within the City of Eagan and related administrative costs as authorized by Minnesota Statutes 469.174 through 469.179. 4. The Agency is encouraged to work collaboratively with the City on housing programs in Eagan that may occur from Agency tax increment resources received by the Agency as a result of the Project. 5. The Agency is hereby authorized to take all actions necessary to create such tax increment financing district and related tax increment financing plan on the property legally described on Exhibit A, subject to and not before the Developer complies with all the following terms and conditions: a. The Developer must submit documentation outlining proof of a firm financing commitment of the Project that is submitted for review and approval by the Dakota County Community Development Agency and its financial consultants. The form of tax increment financing assistance for the Project shall be determined based on a financial analysis of the Project’s need. b. The Developer agrees to enter into a Development Agreement with the Agency outlining all terms and conditions associated with the Project, including those outlined in this Resolution, as well as those otherwise deemed appropriate by the Agency. c. The Developer must secure all comprehensive plan amendments, rezoning, planned development, site plan, public utilities, and building code approvals from the City of Eagan and all other associated and related governmental approvals. Nothing in this Resolution is deemed to obligate the City of Eagan to approve any portion of the comprehensive plan amendment, rezoning, planned development, site plan, public utilities, and building code review process, nor is adoption of this Resolution considered approval of the foregoing. d. All terms, conditions, and obligations as outlined in this Resolution shall expire on December 31, 2021, unless all conditions herein have been satisfied. ADOPTED, this 17th day of March, 2020 CITY OF EAGAN CITY COUNCIL By: _________________________ Its Mayor Attest: _______________________ Its Clerk Motion by: Seconded by: Those in favor: Those against: Date: CERTIFICATION I, Christina M. Scipioni, Clerk of the City of Eagan, Dakota County, Minnesota, do hereby certify that the foregoing resolution was duly passed and adopted by the City Council of the City of Eagan, Dakota County, Minnesota, in a regular meeting thereof assembled this 17th day of March, 2020. ____________________________ City Clerk EXHIBIT A To Resolution No. ____________________________________ (Legal description of Property)