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2022.11.15 EDA Meeting PacketAGENDA ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF CRYSTAL • REGULAR MEETING • TUESDAY, NOVEMBER 15, 2022 FOLLOWING THE 7:00 P.M. CITY COUNCIL MEETING CRYSTAL CITY HALL COUNCIL CHAMBERS 1. Call to order * 2. Roll call * 3. Approval of minutes from October 18, 2022 regular meeting 4. Consider a resolution approving a modification to the Redevelopment Plan for Redevelopment Project No. 1 and Tax Increment Financing (TIF) Plan for Establishment of Tax Increment Financing District No. 5 (Sand), a housing district located at 5240 West Broadway 5. Consider a resolution approving an interfund loan for Tax Increment Financing District No. 5 (Sand), a housing district located at 5240 West Broadway 6. Property status update * 7. Other business * 8. Adjournment * *Items for which no materials are included in the packet Page 1 of 3 Minutes of the Economic Development Authority of the City of Crystal Regular Meeting Council Chambers October 18, 2022 1. Call to Order President Banks called the meeting of the Economic Development Authority of the City of Crystal (EDA) to order at 6:30 p.m. 2. Roll Call Upon call of the roll, the following Commissioners were present: Jim Adams, Brendan Banks, Therese Kiser, Nancy LaRoche and Olga Parsons. The following staff were present: Executive Director Anne Norris, Deputy Executive Director John Sutter and City Attorney Tro y Gilchrist. 3. Approval of Minutes Moved by Commissioner LaRoche (Adams) to approve the minutes from the October 3, 2022 regular meeting. Motion carried. 4. Public Hearing - Consider a resolution authorizing the sale of 4824 56th Ave. N. for construction of a two family dwelling Staff presented the report and requested EDA approval of the resolution. President Banks opened the public hearing. There being no persons desiring to speak on this item, President Banks closed the public hearing. Moved by Commissioner LaRoche (Adams) to adopt the resolution authorizing the sale of 4824 56th Ave. N. for construction of a two family dwelling. Motion carried. 5. Property Status Update Staff updated the board on the former Half Price Books space at 5600 West Broadway, former Burger King at 5358 West Broadway and the former Pizza Hut at 3600 Douglas Dr. N. Page 2 of 3 6. Other Business There was no other business. 7. Adjournment Moved by Commissioner LaRoche (Adams) to adjourn the meeting. Motion carried. The meeting adjourned at 6:40 p.m. Page 3 of 3 These minutes of the October 3, 2022 meeting of the Crystal Economic Development Authority were approved by the Authority on ________________ ____, 20___. ______________________________ Brendan Banks, President ATTEST: ______________________________ Nancy LaRoche, Secretary Page 1 of 2 ___________________________________________________________________________ FROM: John Sutter, Community Development Director DATE: November 10, 2022 TO: Kim Therres, Executive Director (for November 15 EDA meeting) SUBJECT: Consider a resolution approving a modification to the Redevelopment Plan for Redevelopment Project No. 1 and Tax Increment Financing (TIF) Plan for Establishment of Tax Increment Financing District No. 5 (Sand), a housing district located at 5240 West Broadway BACKGROUND On June 15, 2021, the EDA adopted a resolution of support for tax increment financing to facilitate the Sand Companies proposed development of a <60% AMI affordable, 58 unit apartment building on a 1.75 acre the site at 5240 West Broadway. The initial estimate for 10 years of increment was a present value of $550,000, but a subsequent legislative change to the 4d low income housing property tax class rate tiers reduced the estimated 10 year TIF amount to $400,000. (Attachment 1) On June 14, 2022, Sand submitted an application to rezone the site to Town Center - Planned Development including site and building plans. On Aug. 16, 2022, the Planning Commission recommended approval of the rezoning, and on Sep. 6, 2022, the City Council adopted an ordinance approving the rezoning. (Attachment 2) PROPOSED TIF DISTRICT Ehlers has prepared a TIF plan (Attachment 3) which would establish a new TIF district No. 5 for the 5240 West Broadway development site. • The TIF plan budget is a maximum budget for the 26 year life of the district, and is not indicative of the assistance to Sand, which will be much lower based on no more than 10 years of net increment. The estimated present value of the net tax increment over the 26 year life of the district is $1,328,768. However, assuming 10 years of net TIF, the maximum present value amount to be provided to Sand is estimated at $389,000. EDA STAFF REPORT 5240 West Broadway Resolution approving TIF District #5 (Sand) Page 2 of 2 • The assistance to Sand would be in the form of a pay-as-you-go note, similar to what was done for The Cavanagh. • Ehlers is currently completing the financial analysis to determine whether Sand still needs 10 years of TIF. Once the amount and term of necessary assistance to Sand Is determined, a formal TIF agreement will be prepared for EDA consideration at a subsequent meeting in late 2022 or early 2023. • Once the Sand TIF note is paid off, the city will have the option of either decertifying the district or continuing to collect increment to use for other affordable housing projects that meet the required income limits. For rental housing, at least 20% of units must be affordable at 50% AMI or 40% of units must be affordable at 60% AMI. For owner occupied units, the maximum income is 100% AMI for 1-2 person households and 115% AMI for households of 3 or more. REQUESTED EDA ACTION Adoption of the resolution approving the TIF plan (Attachment 4). NEXT STEPS The City Council will hold a public hearing on Dec. 6, 2022 to consider a resolution adopting the TIF plan and establishing TIF District No. 5 (Sand). ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF CRYSTAL HENNEPIN COUNTY STATE OF MINNESOTA RESOLUTION NO. 2021-06 RESOLUTION SUPPORTING TAX INCREMENT FINANCING ASSISTANCE FOR A MULTI-FAMILY HOUSING PROJECT AT 5240 WEST BROADWAY WHEREAS, Access Development, LLC ("Developer") has proposed to build a 58 unit multi-family housing development project with a proposed address of 5240 West Broadway ("Project") on a vacant site addressed as 5232-5256 West Broadway; and WHEREAS, Developer intends to apply for Low Income Housing Tax Credit financing ("Tax Credits") for the Project; and WHEREAS, the success of this application will depend, to some degree, on local support of the project through the commitment of Tax Increment Financing. NOW THEREFORE, BE IT RESOLVED BY THE ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF CRYSTAL, MINNESOTA ("EDA"): 1.The EDA supports the application for Tax Credits for a 58 unit multi-family housing development project at 5240 West Broadway; and 2.Upon receipt of a complete Application for Public Financing from Developer, including the application fee and escrow deposit, staff is authorized to prepare a Tax Increment Financing Plan ("TIF Plan") for a tax increment financing district qualified as a housing district with a maximum of$ 550,(XJQ in tax increment financing. assistance, subject to the procedures under state law for the establishment of the tax increment district and the grant of tax increment financing assistance, for consideration by the EDA and City Council; and 3.The TIF Plan preparation authorized by this resolution shall be predicated upon the award of Tax Credits for the Project, and if Developer has not secured an allocation of Tax Credits for the Project by February 1, 2022, then the support for the Project expressed by this resolution shall expire and be no longer in effect; and Page 1 of 2 ATTACHMENT 1 4.The adoption of this resolution does not bind the City of Crystal or its Economic Development Authority to provide tax increment financing or other available municipal funds for the Project. Adopted this 15th day of June, 2021. Page 2 of 2 ORDINANCE NO. 2022 -05 CITY OF CRYSTAL AN ORDINANCE AMENDING THE ZONING MAP TO REZONE PROPERTY FOR CRYSTAL HOUSING GROUP LOCATED AT 5232, 5240, 5248, AND 5256 WEST BROADWAY AVENUE FROM INDUSTRIAL (I) TO TOWN CENTER -PLANNED DEVELOPMENT (TC-PD) THE CITY OF CRYSTAL ORDAINS: Section 1. Legislative Findings. The City Council of the City of Crystal hereby finds and determines as follows: Section 2. (a)Crystal Housing Group ("Applicant") has requested to rezone property it proposes to purchase at 5232, 5240, 5248, and 5256 West Broadway Avenue ("Property") to the town center -plaimed development overlay district as provided in Crystal city code, subsection 515.13; and (b)The request would rezone the Property from Industrial (I) to Town Center - Planned Development (TC-PD); and (c)The rezoning request is to allow the Applicant to construct a four story, 58- unit apartment building, which involves the consolidation of the Property into a single platted parcel and approval of a site plan; and (d)The Planning Commission held a public hearing on the rezoning request on August 8, 2022 and voted to forward the requested rezoning to the City Council with a recommendation that it be approved with certain conditions; and (e)The City Council determines the proposed rezoning of the Property complies with the approval criteria in Crystal city code, subsection 510.31 and 515.13 and other applicable provisions. Rezoning. Subject to the conditions in Section 3 of this ordinance, the Zoning Map of Crystal, Minnesota is hereby amended as follows: The zoning classification of the following legally described property addressed as 5232, 5240, 5248, and 5256 West Broadway Avenue, currently classified as Industrial (I), shall henceforth be classified as Town Center -Planned Development (TC-PD), which is proposed to be combined as: Lot 1, Block 1, Crystal Housing Group Addition, Hennepin County, Minnesota. ATTACHMENT 2 Section 3. Section 4. Section 5. Conditions. The rezoning approved herein is conditioned on compliance with the following: 1. 2. .) . Site Plan. The development shall be constructed according to the site plan in attachment E of the staff report. Prior to issuance of the building permit, the applicant shal 1: 1.Receive approval by the City Council of lot consolidation and alley easement vacation applications to combine the applicant's four properties at 5232, 5240, 5248, and 5256 West Broadway Avenue into one parcel, vacate the alley easement, and provide new easements on the final plat document. 2.Submit a plan to screen rooftop mechanical units according to the requirements of Crystal city code, subsection 520.13. 3.Provide an updated utility plan and detail sheet that shows a gate valve for the new water service connection, as well as for the fire hydrant. A note shall be added to the plan that plastic rings will be used, not concrete adjusting rings. 4.Sign a site improvement agreement with the city and provide an escrow to guarantee installation of the surface parking lot, underground stormwater chamber, and landscaping plan. Overhead utilities. If utility lines are installed, relocated or extended, the lines shall be buried underground. New private utilities, such as Xcel Energy, Center Point Energy, or Comcast shall be buried underground. Special provisions related to Town Center -Planned Development rezoning. The rezoning to TC-PD implements the following special provisions in place of the standard town center requirements: a.The number of enclosed parking spaces is reduced from 58 to 52 spaces. b.The minimum glazing requirement is reduced from 50% to 33% for the first floor and from 30% to 27% for the upper floors. c.The minimum first floor height is reduced from 12' to 10'. d.The building street frontage requirement is reduced from 75% to 69%. e.The maximum front building setback is increased from IO' to 24'. Zoning Map Amendment. The zoning administrator is authorized and directed to amend the Zoning Map in accordance with this ordinance and to take any such other actions as may be required to effectuate this rezoning. Effective Date. This ordinance shall not be codified into the Crystal city code and is effective in accordance with Crystal city code, subsection 110.11. SEP. 6, 2022 SITE PLAN EXCERPTS SEP. 6, 2022 BUILDING PLAN EXCERPTS Adoption Date: December 6, 2022 Economic Development Authority of the City of Crystal Hennepin County, Minnesota MODIFICATION TO THE REDEVELOPMENT PLAN Redevelopment Project No. 1 & Tax Increment Financing (TIF) Plan Establishment of Tax Increment Financing District No. 5 (Sand) (a housing district) BUILDING COMMUNITIES. IT’S WHAT WE DO. Prepared by: Ehlers 3060 Centre Pointe Drive Roseville, Minnesota 55113 ATTACHMENT 3   TABLE OF CONTENTS Modification to the Redevelopment Plan for Redevelopment Project No. 1 1  FOREWORD 1  Tax Increment Financing Plan for Tax Increment Financing District No. 5 (Sand) 2  FOREWORD 2  STATUTORY AUTHORITY 2  STATEMENT OF OBJECTIVES 2  REDEVELOPMENT PLAN OVERVIEW 3  DESCRIPTION OF PROPERTY IN THE DISTRICT AND PROPERTY TO BE ACQUIRED 3  DISTRICT CLASSIFICATION 4  DURATION & FIRST YEAR OF DISTRICT’S TAX INCREMENT 4  ORIGINAL TAX CAPACITY, TAX RATE & ESTIMATED CAPTURED NET TAX CAPACITY VALUE/INCREMENT & NOTIFICATION OF PRIOR PLANNED IMPROVEMENTS 5  SOURCES OF REVENUE/BONDS TO BE ISSUED 6  USES OF FUNDS 7  FISCAL DISPARITIES ELECTION 8  ESTIMATED IMPACT ON OTHER TAXING JURISDICTIONS 8  SUPPORTING DOCUMENTATION 10  DISTRICT ADMINISTRATION 10  Appendix A: Map of Redevelopment Project No. 1 and the TIF District   Appendix B: Estimated Cash Flow for the District   Appendix C: Findings Including But/For Qualifications     Economic Development Authority of the City of Crystal Tax Increment Financing District No. 5 (Sand) Modification to the Redevelopment Plan for Redevelopment Project No. 1 FOREWORD The following text represents a modification to the Redevelopment Plan for Redevelopment Project No. 1. This modification represents a continuation of the goals and objectives set forth in the Redevelopment Plan for Redevelopment Project No. 1. Generally, the substantive changes include the establishment of Tax Increment Financing District No. 5 (Sand). For further information, a review of the Redevelopment Plan for Redevelopment Project No. 1, is recommended. It is available from the Community Development Director at the City of Crystal. Other relevant information is contained in the tax increment financing plans for the tax increment financing districts located within Redevelopment Project No. 1.   Economic Development Authority of the City of Crystal Tax Increment Financing District No. 5 (Sand) 2 Tax Increment Financing Plan for Tax Increment Financing District No. 5 (Sand) FOREWORD The Economic Development Authority of the City of Crystal (the "EDA"), the City of Crystal (the "City"), staff and consultants have prepared the following information to expedite the establishment of Tax Increment Financing District No. 5 (Sand) (the "District"), a housing tax increment financing district, located in Redevelopment Project No. 1 (the “Project”). STATUTORY AUTHORITY Within the City, there exist areas where public involvement is necessary to cause development or redevelopment to occur. To this end, the EDA and City have certain statutory powers pursuant to Minnesota Statutes ("M.S."), Sections 469.001 - 469.047, 469.090 - 469.1082, both inclusive, as amended, and M.S., Sections 469.174 to 469.1794, inclusive, as amended (the "TIF Act"), to assist in financing public costs related to the Project. This section contains the Tax Increment Financing Plan (the "TIF Plan") for the District. Other relevant information is contained in the modification to the Redevelopment Plan for Redevelopment Project No. 1. STATEMENT OF OBJECTIVES The District currently consists of four (4) parcels of land and adjacent roads and internal rights-of-way. The City approved a lot consolidation plat (Crystal Housing Group Addition) for the four (4) parcels on September 6, 2022, and it will be recorded when the developer closes on the acquisition of the parcels. The District is being created to facilitate the construction of 58 units of apartments that are affordable to persons and families whose incomes are at or below 60% of area median income (AMI) in the City. The EDA anticipates entering into an agreement with Sand Companies, Inc. or an affiliate thereof (the “Developer”) and development is anticipated to begin in spring of 2023. This TIF Plan is expected to achieve many of the objectives outlined in the Redevelopment Plan for the Project. The activities contemplated in the modification to the Redevelopment Plan and the TIF Plan do not preclude the undertaking of other qualified development or redevelopment activities. These activities are anticipated to occur over the life of the Project and the District.   Economic Development Authority of the City of Crystal Tax Increment Financing District No. 5 (Sand) 3 REDEVELOPMENT PLAN OVERVIEW Pursuant to the Redevelopment Plan and authorizing state statutes, the EDA or City is authorized to undertake the following activities in the District: 1. Property to be Acquired - Selected property located within the District may be acquired by the EDA or City and is further described in this TIF Plan. 2. Relocation - Relocation services, to the extent required by law, are available pursuant to M.S., Chapter 117 and other relevant state and federal laws. 3. Upon approval of a developer's plan relating to the project and completion of the necessary legal requirements, the EDA or City may sell to a developer selected properties that it may acquire within the District or may lease land or facilities to a developer. 4. The EDA or City may perform or provide for some or all necessary acquisition, construction, relocation, demolition, and required utilities and public street work within the District. DESCRIPTION OF PROPERTY IN THE DISTRICT AND PROPERTY TO BE ACQUIRED The District encompasses all property and adjacent roads rights-of-way and abutting roadways identified by the parcels listed below. Parcel number Address Owner 09-118-21-22-0030 5232 W. Broadway W. Broadway Inv. 09-118-21-22-0031 5240 W. Broadway W. Broadway Inv. 09-118-21-22-0032 5248 W/ Broadway Zephyr Land LLC 09-118-21-22-0033 5256 W. Broadway Zephyr Land LLC The City approved a lot consolidation plat (Crystal Housing Group Addition) for the four (4) parcels on September 6, 2022, and it will be recorded when the developer closes on the acquisition of the parcels. Please also see the map in Appendix A for further information on the location of the District.   Economic Development Authority of the City of Crystal Tax Increment Financing District No. 5 (Sand) 4 The City does not currently intend to acquire any property within the District but reserves the right to acquire and convey (for full value or a discount) such property, or appropriate interests therein including interior and adjacent street rights of way, within the Development District, as depicted on the map attached in Appendix A hereto, as the City may deem to be necessary or desirable to assist in the implementation of the Development Program and the TIF Plan. Any properties identified for acquisition will be acquired by the City only in order to accomplish one or more of the following: storm sewer improvements; provide land for needed public streets, utilities and facilities; and/or carry out land acquisition, site improvements, clearance and/or development to accomplish the uses and objectives set forth in this TIF Plan. The Developer has site control of and intends to acquire the property in the District in connection with the construction of the Development. The City will not exercise eminent domain powers in the District with respect to property for the Development. DISTRICT CLASSIFICATION The EDA and City, in determining the need to create a tax increment financing district in accordance with M.S., Sections 469.174 to 469.1794, as amended, inclusive, find that the District, to be established, is a housing district pursuant to M.S., Section 469.174, Subd. 11 and M.S., Section 469.1761. $ The District consists of four (4) parcels $ The development will consist of 58 units of multi-family rental housing $ 100% of the units will be occupied by persons and families with incomes at or below 60% of area median income Pursuant to M.S., Section 469.176, Subd. 7, the District does not contain any parcel or part of a parcel that qualified under the provisions of M.S., Sections 273.111, 273.112, or 273.114 or Chapter 473H for taxes payable in any of the five calendar years before the filing of the request for certification of the District. DURATION & FIRST YEAR OF DISTRICT’S TAX INCREMENT Pursuant to M.S., Section 469.175, Subd. 1, and Section 469.176, Subd. 1, the duration and first year of tax increment of the District must be indicated within the TIF Plan. Pursuant to M.S., Section 469.176, Subd. 1b., the duration of the District will be 25 years after receipt of the first increment by the EDA or City (a total of 26 years of tax increment). The EDA or City elects to receive the first tax increment in 2025, which is no later than four years following the year of approval of the District. Thus, it is estimated that the District, including any modifications of the TIF Plan   Economic Development Authority of the City of Crystal Tax Increment Financing District No. 5 (Sand) 5 for subsequent phases or other changes, would terminate after 2050, or when the TIF Plan is satisfied. The EDA or City reserves the right to decertify the District prior to the legally required date. ORIGINAL TAX CAPACITY, TAX RATE & ESTIMATED CAPTURED NET TAX CAPACITY VALUE/INCREMENT & NOTIFICATION OF PRIOR PLANNED IMPROVEMENTS Pursuant to M.S., Section 469.174, Subd. 7 and M.S., Section 469.177, Subd. 1, the Original Net Tax Capacity (ONTC) as certified for the District will be based on the market values placed on the property by the assessor in 2022 for taxes payable 2023. Pursuant to M.S., Section 469.177, Subds. 1 and 2, the County Auditor shall certify in each year (beginning in the payment year 2025) the amount by which the original value has increased or decreased as a result of: 1. Change in tax exempt status of property; 2. Reduction or enlargement of the geographic boundaries of the District; 3. Change due to adjustments, negotiated or court-ordered abatements; 4. Change in the use of the property and classification; 5. Change in state law governing class rates; or 6. Change in previously issued building permits. In any year in which the current Net Tax Capacity (NTC) value of the District declines below the ONTC, no value will be captured and no tax increment will be payable to the EDA or City. The original local tax rate for the District will be the local tax rate for taxes payable 2023, assuming the request for certification is made before June 30, 2023. The rates for 2023 were not available at the time the District was established. The ONTC and the Original Local Tax Rate for the District appear in the table below. Pursuant to M.S., Section 469.174, Subd. 4 and M.S., Section 469.177, Subd. 1, 2, and 4, the estimated Captured Net Tax Capacity (CTC) of the District, within the Project, upon completion of the projects within the District, will annually approximate tax increment revenues as shown in the table below. The EDA and City request 100% of the available increase in tax capacity be used for repayment of the obligations of the EDA or City and current expenditures, beginning in the tax year payable 2025. The Project Tax Capacity (PTC) listed is an estimate of values when the projects within the District are completed.   Economic Development Authority of the City of Crystal Tax Increment Financing District No. 5 (Sand) 6 Project estimated Tax Capacity upon complet 113,037 Original estimated Net Tax Capacity 3,998 Fiscal Disparities 0 Estimated Captured Tax Capacity 109,040 Original Local Tax Rate 120.6700% Pay 2022 Estimated Annual Tax Increment $131,578 Percent Retained by the City 100% Project Tax Capacity Note: Tax capacity includes a 3% inflation factor for the duration of the District. The tax capacity included in this chart is the estimated tax capacity of the District in year 26. The tax capacity of the District in year one is estimated to be $14,319. Pursuant to M.S., Section 469.177, Subd. 4, the EDA shall, after a due and diligent search, accompany its request for certification to the County Auditor or its notice of the District enlargement pursuant to M.S., Section 469.175, Subd. 4, with a listing of all properties within the District or area of enlargement for which building permits have been issued during the eighteen (18) months immediately preceding approval of the TIF Plan by the municipality pursuant to M.S., Section 469.175, Subd. 3. The County Auditor shall increase the original net tax capacity of the District by the net tax capacity of improvements for which a building permit was issued. The City has reviewed the area to be included in the District and found no parcels for which building permits have been issued during the 18 months immediately preceding approval of the TIF Plan by the City. SOURCES OF REVENUE/BONDS TO BE ISSUED The total estimated tax increment revenues for the District are shown in the table below: SOURCES Tax Increment 2,314,675$ Interest 231,467 TOTAL 2,546,142$ The costs outlined in the Uses of Funds section of this TIF Plan will be financed primarily through the annual collection of tax increments. The EDA or City reserves the right to issue bonds (as defined in the TIF Act) or incur other indebtedness as a result of the TIF Plan. As presently proposed, the projects within the District will be financed by pay-as-you-go notes and interfund loans. Any refunding amounts will be deemed a budgeted cost without a formal modification to this TIF Plan. This provision does not obligate   Economic Development Authority of the City of Crystal Tax Increment Financing District No. 5 (Sand) 7 the EDA or City to incur debt. The EDA or City will issue bonds or incur other debt only upon the determination that such action is in the best interest of the City. The EDA or City may issue bonds secured in whole or in part with tax increments from the District in a maximum principal amount of $2,546,142. Such bonds may be in the form of pay-as-you-go notes, revenue bonds or notes, general obligation bonds, or interfund loans. This estimate of total bonded indebtedness is a cumulative statement of authority under this TIF Plan as of the date of approval. USES OF FUNDS Currently under consideration for the District is a proposal to facilitate the construction of 58 units of apartments that are affordable to persons and families whose incomes are at or below 60% of area median income (AMI). The EDA and City have determined that it will be necessary to provide assistance to the project(s) for certain District costs, as described herein. The EDA has studied the feasibility of the development or redevelopment of property in and around the District. To facilitate the establishment and development or redevelopment of the District, this TIF Plan authorizes the use of tax increment financing to pay for the cost of certain eligible expenses. The estimate of public costs and uses of funds associated with the District is outlined in the following table. USES Land/Building Acquisition 200,000$ Site Improvements/Preparation 200,000 Affordable Housing 860,235 Utilities 100,000 Other Qualifying Improvements 200,000 Administrative Costs (up to 10%)231,468 PROJECT COSTS TOTAL 1,791,703$ Interest 754,439 PROJECT AND INTEREST COSTS TOTAL 2,546,142$ The total project cost, including financing costs (interest) listed in the table above, does not exceed the total projected tax increments for the District as shown in the Sources of Revenue section. Estimated costs associated with the District are subject to change among categories without a modification to the TIF Plan. The cost of all activities to be considered for tax increment financing will not exceed, without formal   Economic Development Authority of the City of Crystal Tax Increment Financing District No. 5 (Sand) 8 modification, the budget above pursuant to the applicable statutory requirements. The EDA may expend funds for qualified housing activities outside of the District boundaries. FISCAL DISPARITIES ELECTION Pursuant to M.S., Section 469.177, Subd. 3, the EDA or City may elect one of two methods to calculate fiscal disparities. The EDA will choose to calculate fiscal disparities by clause b (inside). ESTIMATED IMPACT ON OTHER TAXING JURISDICTIONS The estimated impact on other taxing jurisdictions assumes that the redevelopment contemplated by the TIF Plan would occur without the creation of the District. However, the EDA or City has determined that such development or redevelopment would not occur "but for" tax increment financing and that, therefore, the fiscal impact on other taxing jurisdictions is $0. The estimated fiscal impact of the District would be as follows if the "but for" test was not met: Entity 2021/Pay 2022 Total Net Tax Capacity Estimated Captured Tax Capacity (CTC) upon completion Percent of CTC to Entity Total Hennepin County 2,139,107,659 109,040 0.0051% City of Crystal 23,635,755 109,040 0.4613% ISD 281 (Robbinsdale Area Schools)119,405,401 109,040 0.0913% Impact on Tax Base Entity Pay 2022 Extension Rate Percent of Total CTC Potential Taxes Hennepin County 38.5350% 31.93% 109,040 $ 42,018 City of Crystal 47.3730% 39.26% 109,040 51,655 ISD 281 (Robbinsdale Area Schools)26.5070% 21.97% 109,040 28,903 Other 8.2550% 6.84% 109,040 9,001 120.6700% 100.00% $ 131,578 Impact on Tax Rates   Economic Development Authority of the City of Crystal Tax Increment Financing District No. 5 (Sand) 9 The estimates listed above display the captured tax capacity when all construction is completed. The tax rate used for calculations is the Pay 2022 rate. The total net capacity for the entities listed above are based on Pay 2022 figures. The District will be certified under the Pay 2023 rates, which were unavailable at the time this TIF Plan was prepared. Pursuant to M.S., Section 469.175, Subd. 2(b): (1) Estimate of total tax increment. It is estimated that the total amount of tax increment that will be generated over the life of the District is $2,314,675; (2) Probable impact of the District on city provided services and ability to issue debt. An impact of the District on police protection is expected. With any addition of new residents or businesses, police calls for service will be increased. New developments add an increase in traffic, and additional overall demands to the call load. The City does not expect that the proposed development, in and of itself, will necessitate new capital investment in vehicles or facilities. The probable impact of the District on fire protection is not expected to be significant. Typically, new buildings generate few calls, if any, and are of superior construction. The City does not expect that the proposed development, in and of itself, will necessitate new capital investment in vehicles or facilities. The impact of the District on public infrastructure is expected to be minimal. The development is not expected to significantly impact any traffic movements in the area. The current infrastructure for sanitary sewer, storm sewer and water will be able to handle the additional volume generated from the proposed development. Based on the development plans, there are no additional costs associated with street maintenance, sweeping, plowing, lighting and sidewalks. It is not anticipated that there will be any general obligation debt issued in relation to this project, therefore there will be no impact on the City's ability to issue future debt or on the City's debt limit. (3) Estimated amount of tax increment attributable to school district levies. It is estimated that the amount of tax increments over the life of the District that would be attributable to school district levies, assuming the school district's share of the total local tax rate for all taxing jurisdictions remained the same, is $508,453;   Economic Development Authority of the City of Crystal Tax Increment Financing District No. 5 (Sand) 10 (4) Estimated amount of tax increment attributable to county levies. It is estimated that the amount of tax increments over the life of the District that would be attributable to county levies, assuming the county's share of the total local tax rate for all taxing jurisdictions remained the same, is $739,173; (5) Additional information requested by the county or school district. The City is not aware of any standard questions in a county or school district written policy regarding tax increment districts and impact on county or school district services. The county or school district must request additional information pursuant to M.S., Section 469.175, Subd. 2(b) within 15 days after receipt of the tax increment financing plan. No requests for additional information from the county or school district regarding the proposed development for the District have been received. SUPPORTING DOCUMENTATION Pursuant to M.S., Section 469.175, Subd. 1 (a), clause 7, this TIF Plan must contain identification and description of studies and analyses used to make the determination set forth in M.S., Section 469.175, Subd. 3, clause (b)(2) and the findings are required in the resolution approving the District. (i) In making said determination, reliance has been placed upon (1) written representation made by the Developer to such effects; (2) review of the Developer’s proforma; and (3) City staff awareness of the feasibility of developing the project site within the District, which is further outlined in the City Council resolution approving the establishment of the District and Appendix C. (ii) A comparative analysis of estimated market value both with and without establishment of the District and the use of tax increments has been performed. Such analysis is included with the cashflow in Appendix B and indicates that the increase in estimated market value of the proposed development (less the indicated subtractions) exceeds the estimated market value of the site absent the establishment of the District and the use of tax increments. DISTRICT ADMINISTRATION Administration of the District will be handled by the Community Development Director.   Economic Development Authority of the City of Crystal Tax Increment Financing District No. 5 (Sand)  Appendix A: Map of Redevelopment Project No. 1 and the TIF District City of Crystal ´0 10.5 Miles TIF 5 (proposed district) Key Proposed TIF District 5 Redevelopment Project Area: Parcels in Project Area Project Area Boundary   Economic Development Authority of the City of Crystal Tax Increment Financing District No. 5 (Sand)  Appendix B: Estimated Cash Flow for the District Sand Company - 3% InflationCity of Crystal, MN 58-Unit Affordable AptASSUMPTIONS AND RATESDistrictType:HousingDistrict Name/Number:County District #:Exempt Class Rate (Exempt)0.00%First Year Construction or Inflation on Value2023Commercial Industrial Preferred Class Rate (C/I Pref.)Existing District - Specify No. Years RemainingFirst $150,0001.50%Inflation Rate - Every Year:3.00%Over $150,0002.00%Interest Rate:3.00%Commercial Industrial Class Rate (C/I)2.00%Present Value Date:1-Aug-24Rental Housing Class Rate (Rental)1.25%First Period Ending1-Feb-25Affordable Rental Housing Class Rate (Aff. Rental)Tax Year District was Certified:Pay 2023First $100,000 0.75%Cashflow Assumes First Tax Increment For Development: 2025 Over $100,000 0.25%Years of Tax Increment 26 Non-Homestead Residential (Non-H Res. 1 Unit)Assumes Last Year of Tax Increment2050First $500,0001.00%Fiscal Disparities Election [Outside (A), Inside (B), or NA]Inside(B)Over $500,0001.25%Incremental or Total Fiscal DisparitiesIncrementalHomestead Residential Class Rate (Hmstd. Res.)Fiscal Disparities Contribution Ratio36.6748% Pay 2022 First $500,0001.00%Fiscal Disparities Metro-Wide Tax Rate132.5960% Pay 2022 Over $500,0001.25%Maximum/Frozen Local Tax Rate: 120.670% Pay 2022 Agricultural Non-Homestead1.00%Current Local Tax Rate: (Use lesser of Current or Max.)120.670% Pay 2022 State-wide Tax Rate (Comm./Ind. only used for total taxes)36.2890% Pay 2022 Market Value Tax Rate (Used for total taxes)0.21608% Pay 2022 BuildingTotal PercentageTax Year Property CurrentClassAfterLandMarketMarket Of Value Used OriginalOriginalTaxOriginalAfterConversionMap IDPIDOwnerAddressMarket ValueValueValue for District Market Value Market Value Class Tax Capacity Conversion Orig. Tax Cap.109-118-21-22-0030 W. Broadway Inv. 5232 W. Broadway146,000146,000100%146,000 Pay 2023 C/I Pref.2,190 Aff. Rental1,095 1209-118-21-22-0031W. Broadway Inv. 5240 W. Broadway131,000131,000100%131,000 Pay 2023 C/I2,620 Aff. Rental983 1309-118-21-22-0032 Zephyr Land LLC 5248 W/ Broadway131,000131,000100%131,000 Pay 2023 C/I Pref.1,965 Aff. Rental983 1409-118-21-22-0033Zephyr Land LLC 5256 W. Broadway125,000125,000100%125,000 Pay 2023 C/I2,500 Aff. Rental938 1533,0000533,000533,0009,2753,998Note:1.Base values are for pay 2023 based upon review of County website on 9-6-2022.2.Located in SD #281 and WS #8Area/ PhaseTax Rates BASE VALUE INFORMATION (Original Tax Capacity) Sand Company - 3% InflationCity of Crystal, MN 58-Unit Affordable AptEstimatedTaxableTotal Taxable PropertyPercentage Percentage Percentage Percentage First YearMarket Value Market ValueTotalMarketTaxProject Project Tax Completed Completed Completed Completed Full TaxesArea/Phase New Use Per Sq. Ft./Unit Per Sq. Ft./Unit Sq. Ft./UnitsValueClass Tax Capacity Capacity/Unit 2023202420252026Payable1Aff Apt195,000195,0005811,310,000Aff. Rental 57,275988 25%75%100%100%2027TOTAL11,310,00057,275Subtotal Residential5811,310,00057,275Subtotal Commercial/Ind.000Note:1. Market values are based upon estimates from County Assessor.Total FiscalLocalLocalFiscal State-wide MarketTaxDisparitiesTaxProperty Disparities PropertyValueTotalTaxes PerNew UseCapacity Tax CapacityCapacityTaxesTaxesTaxesTaxesTaxes Sq. Ft./UnitAff Apt57,275057,27569,1140012,37681,4901,405.00TOTAL57,275057,27569,1140012,37681,490Note: 1. Taxes and tax increment will vary significantly from year to year depending upon values, rates, state law, fiscal disparities and other factorswhich cannot be predicted.Total Property Taxes81,490less State-wide Taxes0less Fiscal Disp. Adj.0less Market Value Taxes(12,376)less Base Value Taxes(4,824)Annual Gross TIF 64,290TAX CALCULATIONSPROJECT INFORMATION (Project Tax Capacity) WHAT IS EXCLUDED FROM TIF? Sand Company - 3% InflationCity of Crystal, MN 58-Unit Affordable AptTAX INCREMENT CASH FLOWProject Original Fiscal CapturedLocal Annual Semi-Annual State Admin. Semi-Annual Semi-Annual PERIOD% of TaxTax Disparities TaxTax Gross Tax Gross Tax AuditoratNet Tax Present ENDING Tax PaymentOTC Capacity Capacity Incremental CapacityRate Increment Increment 0.36%10% Increment Value Yrs. Year Date----02/01/25100% 14,319 (3,998) - 10,321 120.670% 12,455 6,227 (22)(620)5,584 5,421 0.5 2025 08/01/25100% 14,319 (3,998) - 10,321 120.670% 12,455 6,227 (22)(620)5,584 10,761 1 2025 02/01/26100% 42,956 (3,998) - 38,959 120.670% 47,012 23,506 (85)(2,342)21,079 30,621 1.5 2026 08/01/26100% 42,956 (3,998) - 38,959 120.670% 47,012 23,506 (85)(2,342)21,079 50,188 2 2026 02/01/27100% 57,275 (3,998) - 53,278 120.670% 64,290 32,145 (116) (3,203)28,826 76,551 2.5 2027 08/01/27100% 57,275 (3,998) - 53,278 120.670% 64,290 32,145 (116) (3,203)28,826 102,524 3 2027 02/01/28100% 58,993 (3,998) - 54,996 120.670% 66,363 33,182 (119) (3,306)29,756 128,939 3.5 2028 08/01/28100% 58,993 (3,998) - 54,996 120.670% 66,363 33,182 (119) (3,306)29,756 154,964 4 2028 02/01/29100% 60,763 (3,998) - 56,766 120.670% 68,499 34,249 (123) (3,413)30,714 181,428 4.5 2029 08/01/29100% 60,763 (3,998) - 56,766 120.670% 68,499 34,249 (123) (3,413)30,714 207,502 5 2029 02/01/30100% 62,586 (3,998) - 58,588 120.670% 70,699 35,349 (127) (3,522)31,700 234,016 5.5 2030 08/01/30100% 62,586 (3,998) - 58,588 120.670% 70,699 35,349 (127) (3,522)31,700 260,137 6 2030 02/01/31100% 64,464 (3,998) - 60,466 120.670% 72,964 36,482 (131) (3,635)32,716 286,697 6.5 2031 08/01/31100% 64,464 (3,998) - 60,466 120.670% 72,964 36,482 (131) (3,635)32,716 312,865 7 2031 02/01/32100% 66,397 (3,998) - 62,400 120.670% 75,298 37,649 (136) (3,751)33,762 339,471 7.5 2032 08/01/32100% 66,397 (3,998) - 62,400 120.670% 75,298 37,649 (136) (3,751)33,762 365,683 8 2032 02/01/33100% 68,389 (3,998) - 64,392 120.670% 77,702 38,851 (140) (3,871)34,840 392,333 8.5 2033 08/01/33100% 68,389 (3,998) - 64,392 120.670% 77,702 38,851 (140) (3,871)34,840 418,588 9 2033 02/01/34100% 70,441 (3,998) - 66,444 120.670% 80,177 40,089 (144) (3,994)35,950 445,280 9.5 2034 08/01/34100% 70,441 (3,998) - 66,444 120.670% 80,177 40,089 (144) (3,994)35,950 471,577 10 2034 02/01/35100% 72,554 (3,998) - 68,557 120.670% 82,727 41,364 (149) (4,121)37,093 498,310 10.5 2035 08/01/35100% 72,554 (3,998) - 68,557 120.670% 82,727 41,364 (149) (4,121)37,093 524,648 11 2035 02/01/36100% 74,731 (3,998) - 70,733 120.670% 85,354 42,677 (154) (4,252)38,271 551,420 11.5 2036 08/01/36100% 74,731 (3,998) - 70,733 120.670% 85,354 42,677 (154) (4,252)38,271 577,796 12 2036 02/01/37100% 76,973 (3,998) - 72,975 120.670% 88,059 44,030 (159) (4,387)39,484 604,607 12.5 2037 08/01/37100% 76,973 (3,998) - 72,975 120.670% 88,059 44,030 (159)(4,387)39,484 631,021 13 2037 02/01/38100% 79,282 (3,998) - 75,284 120.670% 90,846 45,423 (164) (4,526)40,733 657,868 13.5 2038 08/01/38100% 79,282 (3,998) - 75,284 120.670% 90,846 45,423 (164) (4,526)40,733 684,319 14 2038 02/01/39100% 81,660 (3,998) - 77,663 120.670% 93,716 46,858 (169) (4,669)42,020 711,202 14.5 2039 08/01/39100% 81,660 (3,998) - 77,663 120.670% 93,716 46,858 (169) (4,669)42,020 737,688 15 2039 02/01/40100% 84,110 (3,998) - 80,113 120.670% 96,672 48,336 (174) (4,816)43,346 764,605 15.5 2040 08/01/40100% 84,110 (3,998) - 80,113 120.670% 96,672 48,336 (174) (4,816)43,346 791,125 16 2040 02/01/41100% 86,634 (3,998) - 82,636 120.670% 99,717 49,858 (179) (4,968)44,711 818,076 16.5 2041 08/01/41100% 86,634 (3,998) - 82,636 120.670% 99,717 49,858 (179) (4,968)44,711 844,628 17 2041 02/01/42100% 89,233 (3,998) - 85,235 120.670% 102,853 51,427 (185) (5,124)46,117 871,611 17.5 2042 08/01/42100% 89,233 (3,998) - 85,235 120.670% 102,853 51,427 (185) (5,124)46,117 898,195 18 2042 02/01/43100% 91,910 (3,998) - 87,912 120.670% 106,083 53,042 (191) (5,285)47,566 925,209 18.5 2043 08/01/43100% 91,910 (3,998) - 87,912 120.670% 106,083 53,042 (191) (5,285)47,566 951,823 19 2043 02/01/44100% 94,667 (3,998) - 90,669 120.670% 109,411 54,705 (197) (5,451)49,058 978,867 19.5 2044 08/01/44100% 94,667 (3,998) - 90,669 120.670% 109,411 54,705 (197) (5,451)49,058 1,005,511 20 2044 02/01/45100% 97,507 (3,998) - 93,509 120.670% 112,838 56,419 (203) (5,622)50,594 1,032,583 20.5 2045 08/01/45100% 97,507 (3,998) - 93,509 120.670% 112,838 56,419 (203) (5,622)50,594 1,059,255 21 2045 02/01/46100% 100,432 (3,998) - 96,435 120.670% 116,368 58,184 (209) (5,797)52,177 1,086,355 21.5 2046 08/01/46100% 100,432 (3,998) -96,435 120.670% 116,368 58,184 (209) (5,797)52,177 1,113,055 22 2046 02/01/47100% 103,445 (3,998) - 99,448 120.670% 120,003 60,002 (216) (5,979)53,807 1,140,182 22.5 2047 08/01/47100% 103,445 (3,998) - 99,448 120.670% 120,003 60,002 (216) (5,979)53,807 1,166,908 23 2047 02/01/48100% 106,548 (3,998) -102,551 120.670% 123,748 61,874 (223) (6,165)55,486 1,194,061 23.5 2048 08/01/48100% 106,548 (3,998) -102,551 120.670% 123,748 61,874 (223) (6,165)55,486 1,220,813 24 2048 02/01/49100% 109,745 (3,998) -105,747 120.670% 127,605 63,803 (230) (6,357)57,216 1,247,990 24.5 2049 08/01/49100% 109,745 (3,998) -105,747 120.670% 127,605 63,803 (230) (6,357)57,216 1,274,766 25 2049 02/01/50100% 113,037 (3,998) -109,040 120.670% 131,578 65,789 (237) (6,555)58,997 1,301,968 25.5 2050 08/01/50100% 113,037 (3,998) -109,040 120.670% 131,578 65,789 (237) (6,555)58,997 1,328,768 26 2050 02/01/51 Total2,323,038 (8,363) (231,467) 2,083,207 Present Value From 08/01/2024 Present Value Rate 3.00%1,481,743 (5,334) (147,641) 1,328,768   Economic Development Authority of the City of Crystal Tax Increment Financing District No. 5 (Sand)  Appendix C: Findings Including But/For Qualifications The reasons and facts supporting the findings for the adoption of the Tax Increment Financing Plan for Tax Increment Financing District No. 5 (Sand), as required pursuant to Minnesota Statutes, (M.S.), Section 469.175, Subdivision 3 are as follows: 1. Finding that Tax Increment Financing District No. 5 (Sand) is a housing district as defined in M.S., Section 469.174, Subd. 11. Tax Increment Financing District No. 5 (Sand) consists of four (4) parcels. The City approved a lot consolidation plat (Crystal Housing Group Addition) for the four (4) parcels on September 6, 2022, and it will be recorded when the developer closes on the acquisition of the parcels. The development will consist of the construction of 58 units of apartments that are affordable to persons and families whose incomes are at or below 60% of area median income (AMI), all or a portion of which will receive tax increment assistance and will meet income restrictions described in M.S., Section 469.1761. As required by the TIF Act, at least 100% of the units receiving assistance will be occupied by individuals and families whose incomes are at or below 60% of area median income. 2. Finding that the proposed development, in the opinion of the City Council, would not reasonably be expected to occur solely through private investment within the reasonably foreseeable future. The proposed development, in the opinion of the City, would not reasonably be expected to occur solely through private investment within the reasonably foreseeable future: This finding is supported by the fact that the development proposed in the TIF Plan is a housing district that meets the City's objectives for development and redevelopment. The cost of developing affordable housing makes this development infeasible without City assistance. Due to decreased rental income from the affordable units, there is insufficient cash flow to pay operating expenses, service the debt, and repay the deferred developer fee. This leaves a gap in the funding for the project and makes this housing development feasible only through assistance, in part, from tax increment financing. The Developer was asked for and provided a letter and a proforma as justification that the Developer would not have gone forward without public financial assistance. The increased market value of the site that could reasonably be expected to occur without the use of tax increment financing would be   Economic Development Authority of the City of Crystal Tax Increment Financing District No. 5 (Sand)  less than the increase in market value estimated to result from the proposed development after subtracting the present value of the projected tax increments for the maximum duration of the District permitted by the TIF Plan: This finding is justified on the grounds that the cost to construct affordable housing and the corresponding reduced rents required have made development infeasible without tax increment assistance. These parcels have been vacant since 2007, and this is the only development proposal that has come forward. The City reasonably determines that no other development of similar scope is anticipated on this site without substantially similar assistance being provided to the development. 3. Finding that the TIF Plan for Tax Increment Financing District No. 5 (Sand) conforms to the general plan for the development or redevelopment of the municipality as a whole. The City Council reviewed the TIF Plan and found that the TIF Plan conforms to the general development plan of the City. 4. Finding that the TIF Plan for Tax Increment Financing District No. 5 (Sand) will afford maximum opportunity, consistent with the sound needs of the City as a whole, for the development or redevelopment of Redevelopment Project No. 1 by private enterprise. Through the implementation of the TIF Plan, the City will provide an impetus for residential development, which is desirable or necessary for increased population and an increased need for life-cycle housing within the City. In addition, the proposed development will increase the taxable market valuation in the City. CR150\225\833507.v1 WHEREAS, the City of Crystal, Minnesota (the “City”) and the Economic Development Authority of the City of Crystal, Minnesota (the “Authority”) have previously established Redevelopment Project No. 1 (the “Project”) within the City and have caused to be created a Redevelopment Plan (the “Redevelopment Plan”) therefor, pursuant to Minnesota Statutes, Sections 469.001 through 469.047, as amended, and Minnesota Statutes, Sections 469.090 through 469.1082, as amended; and WHEREAS, the City and the Authority have proposed to approve a modification to the Redevelopment Plan for the Project (the “Redevelopment Plan Modification”) and a tax increment financing plan (the “TIF Plan”) for Tax Increment Financing District No. 5 (Sand) (a housing district) (the “TIF District”), within the Project, pursuant to Minnesota Statutes, Sections 469.174 through 469.1794, as amended (the “TIF Act”), all as described in a plan document presented to the Board of Commissioners of the Authority (the “Board”) on the date hereof; and WHEREAS, pursuant to Section 469.175, subdivision 2a of the TIF Act, notice of the proposed TIF District was presented to the commissioner of Hennepin County, Minnesota (the “County”) representing the area to be included in the TIF District at least 30 days before the publication of the notice of public hearing; and WHEREAS, pursuant to Section 469.175, subdivision 2 of the TIF Act, the proposed Redevelopment Plan Modification and the TIF Plan and the estimates of the fiscal and economic implications of the TIF Plan were presented to the Clerk of the Board of Education of Independent School District No. 281 (Robbinsdale Area Schools) and to the Auditor/Treasurer of the County (the “County Auditor/Treasurer”) at least 30 days before the date of the required public hearing; and WHEREAS, the City Council of the City will hold a duly noticed public hearing on December 6, 2022 on the Redevelopment Plan Modification and establishment of the TIF District and is expected to approve the creation of the TIF District and the associated TIF Plan following such public hearing; and NOW, THEREFORE, BE IT RESOLVED by the Board of Commissioners of the Economic Development Authority of the City of Crystal, Minnesota as follows: 1.The boundaries of the Project are not being expanded and the Redevelopment Plan is not being modified other than to incorporate the establishment of the TIF District therein and therefore the Board reaffirms the findings and determinations originally made in connection with the establishment of the Project area and the adoption of the Redevelopment Plan therefor. The Board hereby finds that (a) the land within the Project would not be available for development or redevelopment without the public intervention and financial assistance to be sought under the Redevelopment Plan Modification; (b) the Redevelopment Plan Modification will afford maximum opportunity, consistent with the needs of the City as a whole, for the development of the Project area by private enterprise; and (c) the Redevelopment Plan Modification conforms to the general plan for the development of the City as a whole, and otherwise ATTACHMENT 4 ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF CRYSTAL, MINNESOTA RESOLUTION NO. 2022-06 APPROVING A MODIFICATION TO THE REDEVELOPMENT PLAN FOR REDEVELOPMENT PROJECT NO. 1 AND A TAX INCREMENT FINANCING PLAN RELATING TO THE ESTABLISHMENT OF TAX INCREMENT FINANCING DISTRICT NO. 5 (SAND) CR150\225\833507.v1 promote certain public purposes and accomplish certain objectives as specified in the Redevelopment Plan Modification, including without limitation the development of affordable housing within the City. The purposes and development activities set forth in the Redevelopment Plan Modification, are hereby expanded to include all development and redevelopment activities occurring within the TIF District. 2. The TIF District is in the public interest and is a “housing district” within the meaning of Section 469.174, subdivision 11 of the TIF Act, because it consists of a project or portions of a project intended for occupancy, in part, by persons or families of low and moderate income as defined in Chapter 462A, Title II of the National Housing Act of 1934; the National Housing Act of 1959; the United States Housing Act of 1937, as amended; Title V of the Housing Act of 1949, as amended; and any other similar present or future federal, state or municipal legislation or the regulations promulgated under any of those acts. No more than 20% of the square footage of buildings that receive assistance from tax increments will consist of commercial, retail or other nonresidential uses. The Authority hereby finds that the TIF District is in the public interest and that the establishment of the TIF District and adoption of the TIF Plan will help provide increased housing opportunities in the City, and thereby serves a public purpose 3. Subject to approval by the City Council, the Redevelopment Plan Modification, the establishment of the TIF District, and the TIF Plan for the TIF District are hereby approved. 4. The Board hereby finds that the TIF Plan and the Modification to the Redevelopment Plan will promote the public purposes and accomplish the objectives set forth therein; the Board makes all the findings in the Modification to the Redevelopment Plan and the TIF Plan and the findings set forth in the Modification to the Redevelopment Plan and the TIF Plan, which are incorporated herein by reference. 5. Authority staff is hereby authorized and directed to file a request for certification of the TIF District with the County Auditor/Treasurer and to file a copy of the TIF Plan with the Minnesota Commissioner of Revenue and the Office of the State Auditor as required by the TIF Act. 6. The County Auditor/Treasurer is requested to certify the original net tax capacity of the TIF District, as described in the TIF Plan, and to certify in each year thereafter the amount by which the original net tax capacity has increased or decreased. 7. Authority staff, consultants, and legal counsel are authorized to take all actions necessary to implement the TIF Plan and to negotiate, draft, prepare and present to the Board for its consideration all further plans, resolutions, documents, and contracts necessary for this purpose. Approval of the TIF Plan does not constitute approval of any project or a development agreement with any developer. Adopted by the Board of Commissioners of the Economic Development Authority of the City of Crystal, Minnesota this 15th day of November, 2022. Brendan Banks President ATTEST: Kim Therres Executive Director Page 1 of 1 ___________________________________________________________________________ FROM: John Sutter, Community Development Director DATE: November 10, 2022 TO: Kim Therres, Executive Director (for November 15 EDA meeting) SUBJECT: Consider a resolution approving an interfund loan for Tax Increment Financing District No. 5 (Sand), a housing district located at 5240 West Broadway When approving the creation of a TIF district, it is best practice to authorize an interfund loan for the purpose of the EDA and city to recoup costs for annual reporting and other expenses related to administration of the TIF district. Because the first increment from District No. 5 (Sand) will not be collected until 2025, the interfund loan uses the EDA fund (0220) to pay those TIF-eligible administrative costs until sufficient increment is received, at which time the TIF fund will repay the EDA fund, including interest at 4%. Please note that the interfund loan is not for any of the developer’s costs. The developer has paid a TIF application fee and provided an escrow to cover EDA consultant and legal fees for preparation of the TIF plan, resolutions, agreements, etc. REQUESTED EDA ACTION Adoption of the attached resolution authorizing an interfund loan. EDA STAFF REPORT 5240 West Broadway Resolution approving TIF Interfund Loan CR150-225-837704.v1 ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF CRYSTAL, MINNESOTA RESOLUTION NO. 2022-07 AUTHORIZING INTERNAL LOAN FOR ADVANCE OF CERTAIN COSTS IN CONNECTION WITH TAX INCREMENT FINANCING DISTRICT NO. 5 (SAND) WHEREAS, the City of Crystal, Minnesota (the “City”) and the Economic Development Authority of the City of Crystal, Minnesota (the “Authority”) intend to establish Tax Increment Financing District No. 5 (Sand) (the “TIF District”), a housing district within Redevelopment Project No. 1 in the City, pursuant to Minnesota Statutes, Sections 469.174 through 469.1794, as amended (the “TIF Act”); and WHEREAS, the City and the Authority may incur certain costs related to the TIF District which costs may be financed on a temporary basis from available City or Authority funds; and WHEREAS, pursuant to Section 469.178, subdivision 7 of the TIF Act, the City and the Authority are authorized to advance or loan money from any fund from which such advances may be legally made in order to finance expenditures that are eligible to be paid with tax increments under the TIF Act; and WHEREAS, the Authority has determined to pay for certain administrative costs related to the TIF District (the “Qualified Costs”), which costs may be financed on a temporary basis from City or Authority funds available for such purposes; and WHEREAS, in order to finance the Qualified Costs, the Authority is requesting that the Authority provide funds in the amount of up to $25,000 to the Authority through an interfund loan from the EDA Fund (0220) or any available fund of the Authority or other available sources (the “Interfund Loan”) in accordance with the terms hereof; and WHEREAS, the Authority intends to reimburse itself for all or a portion of the Qualified Costs from tax increments derived from the property within the TIF District or from other available sources in accordance with the terms of this resolution; and WHEREAS, on December 6, 2022, the City Council will consider the establishment of the TIF District after a duly noticed public hearing; and NOW, THEREFORE, BE IT RESOLVED by the Board of Commissioners of the Economic Development Authority of the City of Crystal, Minnesota as follows: 1. The Interfund Loan shall be made in the amount of up to $25,000 from the Authority’s EDA Fund (0220), or any other fund designated by the Authority’s Assistant Treasurer. 2. Subject to approval of the creation of the TIF District by the City Council, the Interfund Loan is repayable solely from and to the extent that Available Tax Increment is available. “Available Tax Increment” means, on each Payment Date (as defined herein), all of the tax increment generated in the preceding six (6) months with respect to the property within the TIF District and remitted to the Authority by Hennepin County, Minnesota, all in accordance with the TIF Act. Payments on the Interfund Loan are 2 CR150-225-837704.v1 on parity with any other outstanding or future interfund loans secured in whole or in part with Available Tax Increment. 3. Provided that there is Available Tax Increment to repay the Interfund Loan principal and interest (the “Payments”) on the Interfund Loan shall be paid semiannually on February 1 and August 1 (each a “Payment Date”), commencing on the first Payment Date after the advance of the Interfund Loan. Payments shall continue until the earlier of (a) the date the principal and accrued interest of the Interfund Loan is paid in full, or (b) the date of last receipt of tax increment from the TIF District. Payments on the Interfund Loan will be made in the amount and only to the extent of Available Tax Increment. Payments shall be applied first to accrued interest, and then to unpaid principal. 4. The Interfund Loan shall bear interest at the Authority’s then current internal rate of return on the principal amount advanced, accruing from the date of each initial expenditure; provided, however that the maximum rate of interest permitted to be charged is limited to the greater of the rates specified under Minnesota Statutes, Section 270C.40 and Section 549.09 as of the date the loan or advance is authorized, unless the written agreement states that the maximum interest rate will fluctuate as the interest rates specified under Minnesota Statutes, Section 270C.40 or Section 549.09 are from time to time adjusted. The interest rate shall be 4.0% and will not fluctuate. 5. The principal sum and all accrued interest payable under the Interfund Loan is prepayable in whole or in part at any time by the Authority without premium or penalty. No partial prepayment shall affect the amount or timing of any other regular payment otherwise required to be made under any interfund loan. 6. The Interfund Loan is evidence of an internal borrowing by the Authority in accordance with Section 469.178, subdivision 7 of the TIF Act, and is a limited obligation payable solely from Available Tax Increment pledged to the payment thereof under this resolution. The Interfund Loan shall not be deemed to constitute a general obligation of the State of Minnesota or any political subdivision thereof, including, without limitation, Hennepin County, Minnesota. Neither the State of Minnesota, nor any political subdivision thereof shall be obligated to pay the principal of or interest on the Interfund Loan or other costs incident hereto except out of Available Tax Increment. The Authority and the City shall have no obligation to pay any principal amount of the Interfund Loan or accrued interest thereon, which may remain unpaid after the final Payment Date. 7. The Authority may amend the terms of the Interfund Loan at any time by resolution of the Board of Commissioners. Adopted by the Board of Commissioners of the Economic Development Authority of the City of Crystal, Minnesota this 15th day of November, 2022. Brendan Banks President ATTEST: Kim Therres Executive Director