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2023.04.18 EDA Meeting PacketAGENDA ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF CRYSTAL • REGULAR MEETING • TUESDAY, APRIL 18, 2023 IMMEDIATELY FOLLOWING THE 7:00 P.M. CITY COUNCIL MEETING CRYSTAL CITY HALL COUNCIL CHAMBERS 1. Call to order * 2. Roll call * 3. Oath of office for new EDA Commissioner * 4. Consider approval of minutes from the January 3, 2023 annual organizational meeting 5. Consider a resolution approving a Tax Increment Financing Assistance Agreement, authorizing the issuance of a Tax Increment Revenue Note, and taking other actions in connection with a development project located at 5240 West Broadway 6. Receive 2022 Annual Report 7. Consider approval of 2023 Work Plan 8. Discuss 2024 Work Plan * 9. Property status update * 10. Other business * 11. 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 Annual Organizational Meeting Council Chambers January 3, 2023 1. Call to Order Vice President Kiser called the meeting of the Economic Development Authority of the City of Crystal (EDA) to order at 8:10 p.m. 2. Roll Call Upon call of the roll, the following Commissioners were present: Jim Adams, John Budziszewski, David Cummings, Forest Eidbo, Tracy Kamish, Therese Kiser and Nancy LaRoche. The following staff were present: Executive Director Kim Therres, Deputy Executive Director John Sutter, City Clerk Chrissy Serres, Deputy Police Chief Brian Hubbard and City Attorney Troy Gilchrist. 3. Oath of Office The City Clerk administered the oath of office to Commissioners Therese Kiser, Traci Kamish and Forest Eidbo. 4. Election of officers for 2023 The following slate of officers recommended by the Mayor was presented to the board: President Kiser, Vice President Kamish, Secretary Eidbo and Treasurer Cummings. Moved by Commissioner Budziszewski and seconded by Commissioner LaRoche to elect the following officers for 2023: President Kiser, Vice President Cummings, Secretary Eidbo and Treasurer Kamish. Motion carried. 5. Approval of Minutes Moved by Commissioner Adams (Budziszewski) to approve the minutes from the December 6, 2022 regular meeting. Motion carried. Page 2 of 3 6. Property Status Update Staff updated the board on the following: • Soft opening of Lucky Pearl restaurant at 5600 56th Ave. N. • Anticipated January openings of Odam Medical Clinic at 6014 Lakeland Ave. N. and Purple Rose restaurant at 5526 West Broadway. • Remodeling nearly complete at 5358 West Broadway (former Burger King) for Hyder Investments corporate office. • Spring 2023 start for remodeling and possible expansion of 3600 Douglas Drive (former Pizza Hut) for Wine Thief and Ale Jail. • Anticipated site and building plan submittal for a new office/warehouse building to be built at 5208-5216 Hanson Court (former site of Crystal Auto Parts). Staff was asked whether Northstar Inn and Suites at 6000 Lakeland Ave. N. is still operating. The Deputy Police Chief confirmed that it was operating as recently as late the previous week. Staff will confirm and let the board know if it is no longer operating. 7. Other Business There was no other business. 8. Adjournment Moved by Commissioner Budziszewski (LaRoche) to adjourn the meeting. Motion carried. The meeting adjourned at 8:23 p.m. Page 3 of 3 These minutes of the January 3, 2023 meeting of the Crystal Economic Development Authority were approved by the Authority on ________________ ____, 20___. ______________________________ Therese Kiser, President ATTEST: ______________________________ Forest Eidbo, Secretary Page 1 of 3 ___________________________________________________________________________ FROM: John Sutter, Community Development Director DATE: April 13, 2023 TO: Adam R. Bell, Executive Director (for April 18 EDA meeting) SUBJECT: Consider a resolution approving a Tax Increment Financing Assistance Agreement, authorizing the issuance of a Tax Increment Revenue Note, and taking other actions in connection with a development project located at 5240 West Broadway BACKGROUND On June 15, 2021, the EDA adopted a resolution of support for tax increment financing to facilitate development by Sand Companies d/b/a Crystal Housing Group LLC (Sand) of an affordable (<60% AMI), 58 unit apartment building on a 1.75 acre site at 5240 West Broadway (5240 Apts). On June 14, 2022, Sand submitted an application to rezone the 5240 Apts 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. On November 15, 2022, the EDA adopted a resolution establishing a housing TIF district comprised of the 5240 Apts site. Sand has submitted detailed construction plans which have been reviewed and approved by staff and the building permit was ready to issue as of April 4, 2023. Sand intends to pick up the permit after they close on the financing which first requires that the TIF agreement to be approved by the EDA. It is that TIF Agreement and related documents which is the subject of the April 18 EDA meeting and is the final action by the city/EDA that is necessary for the project to proceed. TIF AGREEMENT AND RELATED DOCUMENTS The following is a summary of the deal points for the TIF Agreement: EDA STAFF REPORT 5240 West Broadway TIF Agreement for 5240 Apts Project (Sand) Page 2 of 3 • The estimated total development cost $22,523,203. If after project completion the total development costs end up being more than $100,000 less than this estimate, half of the cost reduction in excess of the first $100,000 will be applied to the TIF Note and reduce the principal amount. • Sand would be provided a pay-as-you-go TIF Note for $389,000 which will be paid with 90% of the TIF generated from the project, similar to what was done for The Cavanagh. The interest rate will be 4.625% per year or the rate on Sand’s first mortgage, whichever is less. The first scheduled payment on the TIF Note is August 1, 2025 and the final payment on February 1, 2035 (10 year term), although prepayment without penalty is an option should the collected tax increment exceed the amount of the scheduled payment. • In the event that state changes the property tax classification rate in a way that reduces the annual tax increment collected, Sand will be issued a new TIF note for the lower amount based upon the revised tax rates and TIF estimates. The term of the note will remain the same. • Once the TIF note is satisfied, 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. • Sand is required to pay all administrative costs of creating the TIF district, reviewing the assistance request and drafting of the agreements. • Sand is required to enter into a minimum assessment agreement (MAA) for the property. The MAA is for $2,827,500 for pay 2025, $8,482,500 for pay 2026 and $11,310,000 for pay 2027 and subsequent years. • Sand is required to notify the EDA within 10 days if they file a tax petition to reduce the valuation of the property. The EDA will withhold TIF payments until such time the tax petition is dismissed and/or settled. Any payments withheld will be paid on the next payment date after the settlement, net of any required reductions. • Sand is in the process of finalizing financing for the project. Wells Fargo Bank, National Association is providing construction financing and the Minnesota Housing Finance Agency is providing permanent financing for the project. Both lenders have requested that Sand collaterally assign certain interests in the TIF Note and the TIF Assistance Agreement to each lender. Under the collateral assignments, the lenders would be able to take certain actions in the event of a default by Sand under the lender’s financing documents. The lenders have requested that the EDA consent to such collateral assignments. Collateral assignments of tax increment financing documents are commonly requested by developers and lenders as security for their financing. Page 3 of 3 REQUESTED EDA ACTION Adoption of the resolution approving a Tax Increment Financing Assistance Agreement, authorizing the issuance of a Tax Increment Revenue Note, and taking other actions in connection with a development project located at 5240 West Broadway (Attachment 1). For reference, the TIF Agreement and related documents are also attached to this report (Attachment 2). NEXT STEPS This is the final city/EDA action required for the project to proceed. The next step is for Sand to close on their financing and then begin construction. Completion is anticipated in approximately one year. ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF CRYSTAL, MINNESOTA RESOLUTION NO. _____________ APPROVING A TAX INCREMENT FINANCING ASSISTANCE AGREEMENT, AUTHORIZING THE ISSUANCE OF A TAX INCREMENT REVENUE NOTE, AND TAKING OTHER ACTIONS IN CONNECTION WITH A DEVELOPMENT PROJECT AT 5240 WEST BROADWAY WHEREAS, the City of Crystal, Minnesota (the “City”) and the Economic Development Authority of the City of Crystal, Minnesota (the “Authority”) have previously established Tax Increment Financing District No. 5 (Sand) (the “TIF District”), a housing district within Redevelopment Project No. 1 (the “Project”), and have adopted a tax increment financing plan therefore for the purpose of financing certain improvements within the Project; and WHEREAS, to facilitate the development of certain property within the TIF District, the Authority and Crystal Housing Group, LLC, a Minnesota limited liability company, or an entity related thereto or affiliated therewith (the “Developer”), have negotiated a TIF Assistance Agreement (the “Agreement”), which provides for the acquisition, construction and equipping by the Developer of an affordable multifamily housing development consisting of approximately 58 housing units with 52 stalls of underground parking and 65 surface parking stalls to be owned and operated by the Developer, together with associated infrastructure (the “Minimum Improvements”) on certain property legally described therein (the “Development Property”); and WHEREAS, the Authority proposes to reimburse the Developer for certain qualified costs for the Minimum Improvements in an amount not to exceed $389,000 through the issuance of a pay as you go tax increment financing note (the “TIF Note”) subject to the terms and conditions set forth in the Agreement; and WHEREAS, in order to obtain financing for the Minimum Improvements, the Developer has requested that the Authority consent to (1) a Collateral Assignment of Tax Increment Financing Note and Development Agreement by and between the Developer and Wells Fargo Bank, National Association (the “Construction Lender Assignment”), and (2) an Assignment of Tax Increment Financing, by and between the Developer and Minnesota Housing Finance Agency (“MHFA Assignment” and, together with the Construction Lender Assignment, the “Assignments”) by executing a Consent to the Construction Lender Assignment and a Consent to the MHFA Assignment (together, the “Consents”), the forms of which are on file with the Authority; and NOW, THEREFORE, BE IT RESOLVED by the Board of Commissioners of the Economic Development Authority of the City of Crystal, Minnesota as follows: Section 1. Development and Assignment Documents Approved. 1.01. The Board hereby approves the Agreement, the Assignments, and the Consents in substantially the form presented to the Board, together with any related documents necessary in connection therewith, including without limitation all documents, exhibits, certifications, or consents referenced in or attached to the Agreement (collectively, the “Development Documents”). 1.02. The Board hereby authorizes the President and Executive Director, in their discretion and at such time, if any, as they may deem appropriate, to execute the Development Documents on behalf of the Authority, and to carry out, on behalf of the Authority, the Authority’s obligations thereunder when all conditions precedent thereto have been satisfied. The Development Documents shall be in substantially the forms on file with the Authority and the approval hereby given to the Development Documents includes approval of such additional details therein as may be necessary and appropriate and such modifications thereof, deletions therefrom and additions thereto as may be necessary and appropriate and approved by legal counsel ATTACHMENT 1 to the Authority and by the officers authorized herein to execute said documents prior to their execution; and said officers are hereby authorized to approve said changes on behalf of the Authority. The execution of any instrument by the appropriate officers of the Authority herein authorized shall be conclusive evidence of the approval of such document in accordance with the terms hereof. This resolution shall not constitute an offer and the Development Documents shall not be effective until the date of execution thereof as provided herein. 1.03. In the event of absence or disability of the officers, any of the documents authorized by this resolution to be executed may be executed without further act or authorization of the Board by any duly designated acting official, or by such other officer or officers of the Board as, in the opinion of the City Attorney, may act in their behalf. Upon execution and delivery of the Development Documents, the officers and employees of the Board are hereby authorized and directed to take or cause to be taken such actions as may be necessary on behalf of the Board to implement the Development Documents, including without limitation the issuance of tax increment revenue obligations thereunder when all conditions precedent thereto have been satisfied and reserving funds for the payment thereof in the applicable tax increment accounts. Section 2. TIF Note Authorized. The Authority hereby approves issuance of the TIF Note pursuant to the Agreement. The TIF Note shall be issued in the maximum aggregate principal amount of $389,000 to the Developer, subject to Section 3.2 of the Agreement, in consideration of certain eligible costs incurred by the Developer under the Agreement, shall be dated the date of delivery thereof, and shall bear simple, non-compounding interest as set forth in the Agreement. The TIF Note is secured by Pledged Tax Increment, as further described in the form of the TIF Note attached hereto as Exhibit A. The Authority hereby delegates to the Executive Director the determination of the date on which the TIF Note is to be delivered, in accordance with the Agreement. Section 3. Form of TIF Note; Terms and Delivery of Note. 3.01 Form. The TIF Note shall be in substantially the form attached hereto as Exhibit A, with the blanks to be properly filled in and the principal and interest rate amounts adjusted as of the date of issue. 3.02. Denomination, Payment. The TIF Note shall be issued as a single typewritten note numbered R-1. The TIF Note shall be issuable only in fully registered form. Principal of and interest on the TIF Note shall be payable by check or draft issued by the Registrar described herein. 3.03. Dates; Interest Payment Dates. Principal of and interest on the TIF Note shall be payable by mail to the owner of record thereof as of the close of business on the fifteenth day of the month preceding the Payment Date, whether or not such day is a business day. 3.04. Registration and Transfer. The Authority hereby appoints the Assistant Treasurer of the Authority to perform the functions of registrar, transfer agent and paying agent (the “Registrar”). The effect of registration and the rights and duties of the Authority and the Registrar with respect thereto shall be as follows: (a) Register. The Registrar shall keep at its office a bond register in which the Registrar shall provide for the registration of ownership of the TIF Note and the registration of transfers and exchanges of the TIF Note. (b)Transfer of TIF Note. The TIF Note shall only be transferred in accordance with its terms and in accordance with the terms of the Agreement. (c) Cancellation. The TIF Note surrendered upon any transfer shall be promptly cancelled by the Registrar and thereafter disposed of as directed by the Authority. (d)Improper or Unauthorized Transfer. When the TIF Note is presented to the Registrar for transfer, the Registrar may refuse to transfer the same until it is reasonably satisfied that the endorsement on such TIF Note or separate instrument of transfer is legally authorized. The Registrar shall incur no liability for its refusal, in good faith, to make transfers which it, in its judgment, deems improper or unauthorized. (e)Persons Deemed Owners. The Authority and the Registrar may treat the person in whose name the TIF Note is at any time registered in the bond register as the absolute owner of the TIF Note, whether the TIF Note shall be overdue or not, for the purpose of receiving payment of, or on account of, the principal of and interest on such TIF Note and for all other purposes, and all such payments so made to any such registered owner or upon the owner’s order shall be valid and effectual to satisfy and discharge the liability of the Authority upon such TIF Note to the extent of the sum or sums so paid. (f)Taxes, Fees and Charges. For every transfer or exchange of the TIF Note, the Registrar may impose a charge upon the owner thereof sufficient to reimburse the Registrar for any tax, fee, or other governmental charge required to be paid with respect to such transfer or exchange. (g)Mutilated, Lost, Stolen or Destroyed TIF Note. In case any TIF Note shall become mutilated or be lost, stolen, or destroyed, the Registrar shall deliver a new TIF Note of like amount, Termination Dates and tenor in exchange and substitution for and upon cancellation of such mutilated TIF Note or in lieu of and in substitution for such TIF Note lost, stolen, or destroyed, upon the payment of the reasonable expenses and charges of the Registrar in connection therewith; and, in the case the TIF Note lost, stolen, or destroyed, upon filing with the Registrar of evidence satisfactory to it that such TIF Note was lost, stolen, or destroyed, and of the ownership thereof, and upon furnishing to the Registrar of an appropriate bond or indemnity in form, substance, and amount satisfactory to it, in which both the Authority and the Registrar shall be named as obligees. The TIF Note so surrendered to the Registrar shall be cancelled by it and evidence of such cancellation shall be given to the Authority. If the mutilated, lost, stolen, or destroyed TIF Note has already matured or been called for redemption in accordance with its terms, it shall not be necessary to issue a new TIF Note prior to payment. 3.05. Preparation and Delivery. The TIF Note shall be prepared under the direction of the Executive Director and shall be executed on behalf of the Authority by the signatures of its President and Executive Director. In case any officer whose signature shall appear on the TIF Note shall cease to be such officer before the delivery of the TIF Note, such signature shall nevertheless be valid and sufficient for all purposes, the same as if such officer had remained in office until delivery. When the TIF Note has been so executed, it shall be delivered by the Executive Director to the owner thereof in accordance with the Agreement. Section 4. Security Provisions. 4.01. Pledge. The Authority hereby pledges to the payment of the principal and interest on the TIF Note all Pledged Tax Increment, as defined in, and subject to the terms described in, the TIF Note and the Agreement. Pledged Tax Increment shall be applied to payment of the principal and interest on the TIF Note in accordance with the terms of the form of TIF Note set forth in Exhibit A attached hereto. 4.02. Bond Fund. Until the date the TIF Note is no longer outstanding and no principal or interest thereof (to the extent required to be paid pursuant to this resolution) remains unpaid, the Authority shall maintain a separate and special “Bond Fund” to be used for no purpose other than the payment of the principal of and interest on the TIF Note. The Authority irrevocably agrees to appropriate to the Bond Fund in each year Pledged Tax Increment. Any Pledged Tax Increment remaining in the Bond Fund shall be transferred to the Authority's account for the TIF District upon the termination of the TIF Note in accordance with its terms. Section 5. Effective Date. This resolution shall be effective upon approval. Adopted by the Board of Commissioners of the Economic Development Authority of the City of Crystal, Minnesota this 18th day of April, 2023. President ATTEST: Executive Director A-1 EXHIBIT A FORM OF TAXABLE TIF NOTE No. R-1 $[389,000] UNITED STATES OF AMERICA STATE OF MINNESOTA COUNTY OF HENNEPIN CITY CRYSTAL, MINNESOTA TAXABLE TAX INCREMENT REVENUE NOTE (SAND HOUSING PROJECT) ___________, 20__ The EDA of Crystal, Minnesota (the “EDA”), hereby acknowledges itself to be indebted and, for value received, hereby promises to pay the amounts hereinafter described (the “Payment Amounts”) to Crystal Housing Group, LLC, a Minnesota limited liability company or its registered assigns (the “Registered Owner”), the principal amount of ______________and no/100’s dollars ($_______), but only in the manner, at the times, from the sources of revenue, and to the extent hereinafter provided. This Note is issued pursuant to that certain TIF Assistance Agreement, dated as of ______, 2023, as the same may be amended from time to time (the “TIF Assistance Agreement”), by and between the EDA and Crystal Housing Group, LLC (the “Developer”). Unless otherwise defined herein or unless context requires otherwise, undefined terms used herein shall have the meanings set forth in the TIF Assistance Agreement. The outstanding and unpaid principal amount of this Note shall bear simple, non-compounding interest at the rate equal to [__]% (which is the lesser of 4.625% per annum or the rate per annum on the Developer’s first mortgage financing for the Project); provided that no interest shall accrue on this Note during any period that an Event of Default has occurred, and such Event of Default is continuing, under the TIF Assistance Agreement and EDA has exercised its remedy under the TIF Assistance Agreement to suspend payment on the Note. Interest shall be computed on the basis of a 360-day year of twelve 30-day months. The amounts due under this Note shall be payable on August 1, 2025 and on each February 1 and August 1 thereafter to and including the earliest of (i) the date on which the entire principal and accrued interest on the TIF Note has been paid in full; or (ii) February 1, 2035; or (iii) any earlier date the TIF Assistance Agreement or this Note is cancelled in accordance with the terms of the TIF Assistance Agreement or deemed paid in full; or (iv) the February 1 following the date the TIF District is terminated in accordance with the TIF Act (the “Final Payment Date”) or, if the first should not be a Business Day (as defined in the TIF Assistance Agreement) the next succeeding Business Day (collectively, the “Payment Dates”). On each Payment Date, the EDA shall pay by check or draft mailed to the person that was the Registered Owner of this Note at the close of the last Business Day preceding such Payment Date an amount equal to 90% of the Tax Increments (as hereinafter defined) received by the EDA during the 6-month period preceding such Payment Date (“Pledged Tax Increments”). “Tax Increments” are the tax increments derived from the Development Property (as defined in the TIF Assistance Agreement) and the improvements thereon which have been received and are permitted to be retained by the EDA in accordance with the Minnesota Statutes, Sections 469.174 through 469.1794, as the same may be amended or supplemented from time to time (the “TIF Act”) including, without limitation, Minnesota Statutes, Sections 469.177; 469.176, Subd. 4h; and 469.175, Subd. 1a, as the same may be amended from time to time. Payments on this Note shall be payable solely from the Pledged Tax Increments. All payments made by the EDA under this Note shall first be applied to accrued interest and then to principal. If Pledged Tax Increments are insufficient to pay any accrued interest due, such unpaid interest shall be carried forward without interest. This Note shall terminate and be of no further force and effect following the Final Payment Date defined above, or any date upon which the EDA shall have terminated the TIF Assistance Agreement under Section 4.2 thereof or on the date that all principal and interest payable hereunder shall have been or deemed paid in full, whichever occurs earliest. This Note may be prepaid in whole or in part at any time without penalty. The EDA makes no representation or covenant, express or implied, that the Pledged Tax Increments will be sufficient to pay, in whole or in part, the amounts which are or may become due and payable hereunder. There are risk factors in the amount of Tax Increments that may actually be received by the EDA and some of those factors are listed on the attached Exhibit 1. The Registered Owner acknowledges these risk factors and understands and agrees that payments by the EDA under this Note are subject to these and other factors. The EDA’s payment obligations hereunder are subject to Sections 3.2(10) of the TIF Assistance Agreement and shall be further subject to the conditions that (i) no Event of Default under Section 4.1 of the TIF Assistance Agreement shall have occurred and be continuing at the time payment is otherwise due hereunder, including without limitation failure to obtain the Compliance Certificate in accordance with Section 3.3 of the TIF Assistance Agreement (as defined therein), and (ii) the TIF Assistance Agreement shall not have been terminated pursuant to Section 4.2, and (iii) all conditions set forth in Section 3.2(2) of the TIF Assistance Agreement have been satisfied as of such date. Any such suspended and unpaid amounts shall become payable, without interest accruing thereon in the meantime, if this Note has not been terminated in accordance with Section 4.2 of the TIF Assistance Agreement and said Event of Default shall thereafter have been cured in accordance with Section 4.2. If pursuant to the occurrence of an Event of Default under the TIF Assistance Agreement the EDA elects, in accordance with the TIF Assistance Agreement to cancel and rescind the TIF Assistance Agreement and/or this Note, the EDA shall have no further debt or obligation under this Note whatsoever. Reference is hereby made to all of the provisions of the TIF Assistance Agreement, for a fuller statement of the rights and obligations of the EDA to pay the principal of this Note and the interest thereon, and said provisions are hereby incorporated into this Note as though set out in full herein. THIS NOTE IS A SPECIAL, LIMITED REVENUE OBLIGATION OF THE EDA AND NOT A GENERAL OBLIGATION OF THE EDA OR THE CITY AND IS PAYABLE BY THE EDA ONLY FROM THE SOURCES AND SUBJECT TO THE QUALIFICATIONS STATED OR REFERENCED HEREIN. THIS NOTE IS NOT A GENERAL OBLIGATION OF THE EDA, AND THE FULL FAITH AND CREDIT AND TAXING POWERS OF THE EDA OR CITY ARE NOT PLEDGED TO THE PAYMENT OF THE PRINCIPAL OF OR INTEREST ON THIS NOTE AND NO PROPERTY OR OTHER ASSET OF THE EDA OR THE CITY, SAVE AND EXCEPT THE ABOVE-REFERENCED PLEDGED TAX INCREMENTS, IS OR SHALL BE A SOURCE OF PAYMENT OF THE EDA’S OBLIGATIONS HEREUNDER. The Registered Owner shall never have or be deemed to have the right to compel any exercise of any taxing power of the EDA or of any other public body, and neither the EDA nor any person executing or registering this Note shall be liable personally hereon by reason of the issuance or registration thereof or otherwise. This Note is issued by the EDA in aid of financing a project pursuant to and in full conformity with the Constitution and laws of the State of Minnesota, including the TIF Act. This Note may be assigned only as provided in Section 5.3 of the TIF Assistance Agreement and subject to the assignee executing and delivering to the EDA the Acknowledgment Regarding TIF Note in the form included in Exhibit 2. Additionally, in order to assign the Note, the assignee shall surrender the same to the EDA either in exchange for a new fully registered note or for transfer of this Note on the registration records maintained by the EDA for the Note. Each permitted assignee shall take this Note subject to the foregoing conditions and subject to all provisions stated or referenced herein. IT IS HEREBY CERTIFIED AND RECITED that all acts, conditions, and things required by the Constitution and laws of the State of Minnesota to be done, to have happened, and to be performed precedent to and in the issuance of this Note have been done, have happened, and have been performed in regular and due form, time, and manner as required by law; and that this Note, together with all other indebtedness of the EDA outstanding on the date hereof and on the date of its actual issuance and delivery, does not cause the indebtedness of the EDA to exceed any constitutional or statutory limitation thereon. IN WITNESS WHEREOF, the Economic Development Authority of the City of Crystal, Minnesota by its Commission, has caused this Note to be executed by the manual signatures of its President and Executive Director and has caused this Note to be issued on and dated as of the date first written above. ECONOMIC DEVELOPMENT AUTHOIRTY OF THE CITY OF CRYSTAL, MINNESOTA By______________________________________ Its President By ____________________________________ Its Executive Director Signature Page for Tax Increment Revenue Note (Sand Housing Project) CERTIFICATION OF REGISTRATION It is hereby certified that the foregoing Note, as originally issued on the date first written above, was on said date registered in the name of Crystal Housing Group, LLC, a Minnesota limited liability company, and that, at the request of the Registered Owner of this Note, the undersigned has this day registered the Note in the name of such Registered Owner, as indicated in the registration blank below, on the books kept by the undersigned for such purposes. NAME AND ADDRESS OF REGISTERED OWNER DATE OF REGISTRATION SIGNATURE OF ASSISTANT TREASURER Crystal Housing Group, LLC [ADDRESS] [CITY, STATE, ZIP] _________, 20__ ___________________ ____________________ ____________________ ____________________ ____________________ _________, 20__ ___________________ ____________________ ____________________ ____________________ ____________________ _________, 20__ ___________________ **This Note has been collaterally assigned pursuant to Construction Lender Collateral Assignment and the Permanent Lender Collateral Assignment, attached hereto and pursuant to such agreements, the payments on this Note will be made to the initial Registered Owner until the Authority receives contrary notice and direction in accordance with such agreements and this Note is delivered to the Authority for registration in the name of the applicable assignee thereunder. Exhibit 1 to Taxable TIF Note RISK FACTORS Risk factors on the amount of Tax Increments that may actually be received by the EDA include but are not limited to the following: 1.Value of Project. If the contemplated Project (as defined in the TIF Assistance Agreement) constructed in the tax increment financing district is completed at a lesser level of value than originally contemplated, it will generate fewer taxes and fewer tax increments than originally contemplated. 2.Damage or Destruction. If the Project is damaged or destroyed after completion, their value will be reduced, and taxes and tax increments will be reduced. Repair, restoration, or replacement of the Project may not occur, may occur after only a substantial time delay, or may involve property with a lower value than the Project, all of which would reduce taxes and tax increments. 3.Change in Use to Tax-Exempt. The Project could be acquired by a party that devotes it to a use which causes the property to be exempt from real property taxation. Taxes and tax increments would then cease. 4.Depreciation. The Project could decline in value due to changes in the market for such property or due to the decline in the physical condition of the property. Lower market valuation will lead to lower taxes and lower tax increments. 5.Non-payment of Taxes. If the property owner does not pay property taxes, either in whole or in part, the lack of taxes received will cause a lack of tax increments. The Minnesota system of collecting delinquent property taxes is a lengthy one that could result in substantial delays in the receipt of taxes and tax increments, and there is no assurance that the full amount of delinquent taxes would be collected. Amounts distributed to taxing jurisdictions upon a sale following a tax forfeiture of the property are not tax increments. 6.Reductions in Taxes Levied. If property taxes are reduced due to decreased municipal levies, taxes and tax increments will be reduced. Reasons for such reduction could include lower local expenditures or changes in state aids to municipalities. For instance, in 2001 the Minnesota Legislature enacted an education funding reform that involved the state increasing school aid in lieu of the local general education levy (a component of school district tax levies). 7.Reductions in Tax Capacity Rates. The taxable value of real property is determined by multiplying the market value of the property by a tax capacity rate. Tax capacity rates vary by certain categories of property; for example, the tax capacity rates for residential homesteads are currently less than the tax capacity rates for commercial and industrial property. In 2001 the Minnesota Legislature enacted property tax reform that lowered various tax capacity rates to “compress” the difference between the tax capacity rates applicable to residential homestead properties and commercial and industrial properties. 8.Changes to Local Tax Rate. The local tax rate to be applied in the tax increment financing district is the lower of the current local tax rate or the original local tax rate for the tax increment financing district. In the event that the Current Local Tax Rate is higher than the Original Local Tax Rate, then the “excess” or difference that comes about after applying the lower Original Local Tax Rate instead of the Current Local Tax Rate is considered “excess” tax increment and is distributed by Hennepin County to the other taxing jurisdictions and such amount is not available to the EDA as tax increment. 9.Legislation. The Minnesota Legislature has frequently modified laws affecting real property taxes, particularly as they relate to tax capacity rates and the overall level of taxes as affected by state aid to municipalities. 10.Affordable Housing Declaration. The TIF District will cease to qualify as a housing tax increment financing district and the TIF Note will terminate if the Project ceases to be operated in accordance with this Agreement. Exhibit 2 to Taxable TIF Note ACKNOWLEDGMENT REGARDING TIF NOTE The undersigned, ______________ a ___________ (“Note Holder”), hereby certifies and acknowledges that: A.On the date hereof the Note Holder has [acquired from]/[made a loan (the “Loan”) [to/for the benefit] of] Crystal Housing Group, LLC (the “Developer”) [secured in part by] the Taxable Tax Increment Revenue Note (Crystal Sands Housing Project), a pay-as-you-go tax increment revenue note (the “Note”) in the original principal amount of [up to] $[386000] [dated __________, 20___ of]/[to be issued by] the Economic Development Authority of the City of Crystal, Minnesota (the “EDA”). B.The Note Holder has had the opportunity to ask questions of and receive from the Developer all information and documents concerning the Note as it requested and has had access to any additional information the Note Holder thought necessary to verify the accuracy of the information received. In determining to [acquire the Note]/[make the Loan], the Note Holder has made its own determinations and has not relied on the EDA or information provided by the EDA. C.The Note Holder represents and warrants that: 1.The Note Holder is acquiring [the Note]/[an interest in the Note as collateral for the Loan] for investment and for its own account, and without any view to resale or other distribution. 2.The Note Holder has such knowledge and experience in financial and business matters that it is capable of evaluating the merits and risks of acquiring [the Note]/[an interest in the Note as collateral for the Loan]. 3.The Note Holder understands that the Note is a security which has not been registered under the Securities Act of 1933, as amended, or any state securities law, and must be held until its sale is registered or an exemption from registration becomes available. 4.The Note Holder is aware of the limited payment source for the Note and interest thereon and risks associated with the sufficiency of that limited payment source. 5.The Note Holder is [a bank or other financial institution] / [the owner of the property from which the tax increments which are pledged to the Note are generated]. D.The Note Holder understands that the Note is payable solely from certain tax increments derived from certain properties located in a tax increment financing district, if and as received by the EDA. The Note Holder acknowledges that the EDA has made no representation or covenant, express or implied, that the revenues pledged to pay the Note will be sufficient to pay, in whole or in part, the principal and interest due on the Note. Any amounts which have not been paid on the Note on or before the final maturity date of the Note shall no longer be payable, as if the Note had ceased to be an obligation of the EDA. The Note Holder understands that the Note will never represent or constitute a general obligation, debt or bonded indebtedness of the EDA or the City of Crystal, Minnesota (the “City”), the State of Minnesota, or any political subdivision thereof and that no right will exist to have taxes levied by the EDA, the City, the State of Minnesota, or any political subdivision thereof for the payment of principal and interest on the Note. E.The Note Holder understands that the Note is payable solely from certain tax increments, which are taxes received on improvements made to certain property (the “Project”) in a tax increment financing district from the increased taxable value of the property over its base value at the time that the tax increment financing district was created, which base value is called “original net tax capacity”. There are risk factors in relying on tax increments to be received, which include, but are not limited to, the following: 1.Value of Project. If the contemplated Project constructed in the tax increment financing district is completed at a lesser level of value than originally contemplated, it will generate fewer taxes and fewer tax increments than originally contemplated. 2.Damage or Destruction. If the Project is damaged or destroyed after completion, their value will be reduced, and taxes and tax increments will be reduced. Repair, restoration, or replacement of the Project may not occur, may occur after only a substantial time delay, or may involve property with a lower value than the Project, all of which would reduce taxes and tax increments. 3.Change in Use to Tax-Exempt. The Project could be acquired by a party that devotes it to a use which causes the property to be exempt from real property taxation. Taxes and tax increments would then cease. 4.Depreciation. The Project could decline in value due to changes in the market for such property or due to the decline in the physical condition of the property. Lower market valuation will lead to lower taxes and lower tax increments. 5.Non-payment of Taxes. If the property owner does not pay property taxes, either in whole or in part, the lack of taxes received will cause a lack of tax increments. The Minnesota system of collecting delinquent property taxes is a lengthy one that could result in substantial delays in the receipt of taxes and tax increments, and there is no assurance that the full amount of delinquent taxes would be collected. Amounts distributed to taxing jurisdictions upon a sale following a tax forfeiture of the property are not tax increments. 6.Reductions in Taxes Levied. If property taxes are reduced due to decreased municipal levies, taxes and tax increments will be reduced. Reasons for such reduction could include lower local expenditures or changes in state aids to municipalities. For instance, in 2001 the Minnesota Legislature enacted an education funding reform that involved the state increasing school aid in lieu of the local general education levy (a component of school district tax levies). 7.Reductions in Tax Capacity Rates. The taxable value of real property is determined by multiplying the market value of the property by a tax capacity rate. Tax capacity rates vary by certain categories of property; for example, the tax capacity rates for residential homesteads are currently less than the tax capacity rates for commercial and industrial property. In 2001 the Minnesota Legislature enacted property tax reform that lowered various tax capacity rates to “compress” the difference between the tax capacity rates applicable to residential homestead properties and commercial and industrial properties. 8.Changes to Local Tax Rate. The local tax rate to be applied in the tax increment financing district is the lower of the current local tax rate or the original local tax rate for the tax increment financing district. In the event that the Current Local Tax Rate is higher than the Original Local Tax Rate, then the “excess” or difference that comes about after applying the lower Original Local Tax Rate instead of the Current Local Tax Rate is considered “excess” tax increment and is distributed by Hennepin County to the other taxing jurisdictions and such amount is not available to the EDA as tax increment. 9.Legislation. The Minnesota Legislature has frequently modified laws affecting real property taxes, particularly as they relate to tax capacity rates and the overall level of taxes as affected by state aid to municipalities. 10.Affordable Housing Declaration. The TIF District will cease to qualify as a housing tax increment financing district and the TIF Note will terminate if the Project ceases to be operated in accordance with the TIF Assistance Agreement defined below. F.The Note Holder acknowledges that the Note was issued as part of a TIF Assistance Agreement between the EDA and the Developer dated December ___, 2021 (“TIF Assistance Agreement”), and that the EDA has the right to suspend payments under this Note and/or terminate the Note upon an Event of Default under the TIF Assistance Agreement. G.The Note Holder acknowledges that the EDA makes no representation about the tax treatment of, or tax consequences from, the Note Holder’s acquisition of [the Note]/[an interest in the Note as collateral for the Loan]. WITNESS our hand this ___ day of _______, 20__. Note Holder: _________________________ By ________________________ _________________________ Its ________________________ CR150-225-840710.v7 TIF ASSISTANCE AGREEMENT BETWEEN ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF CRYSTAL, MINNESOTA AND CRYSTAL HOUSING GROUP, LLC This document drafted by: KENNEDY & GRAVEN, CHARTERED (GAF) 150 South Fifth Street, Suite 700 Minneapolis, MN 55402 ATTACHMENT 2 i CR150-225-840710.v7 TABLE OF CONTENTS Page ARTICLE I DEFINITIONS ............................................................................................................2 Section 1.1. Definitions..............................................................................................2 ARTICLE II REPRESENTATIONS AND WARRANTIES ..........................................................6 Section 2.1. Representations and Warranties of the EDA. ........................................6 Section 2.2. Representations and Warranties of the Developer. ................................6 ARTICLE III UNDERTAKINGS BY DEVELOPER AND CITY ................................................8 Section 3.1. Total Development Costs and Public Costs. ..........................................8 Section 3.2. TIF Note. ................................................................................................8 Section 3.3. Income Restrictions. ............................................................................11 Section 3.4. Developer to Pay EDA’s Fees and Expenses ......................................12 Section 3.5. Compliance with Environmental Requirements. .................................12 Section 3.6. Construction Plans. ..............................................................................13 Section 3.7. Commencement and Completion of Construction ...............................14 Section 3.8. Certificate of Completion. ...................................................................14 Section 3.9. Encumbrance of the Development Property ........................................14 Section 3.10. Business Subsidy Act. ..........................................................................15 Section 3.11. Right to Collect Delinquent Taxes .......................................................15 Section 3.12. Review of Taxes. .................................................................................16 Section 3.13. Execution of Assessment Agreement. .................................................16 Section 3.14. Insurance. .............................................................................................17 ARTICLE IV EVENTS OF DEFAULT ........................................................................................19 Section 4.1. Events of Default Defined. ..................................................................19 Section 4.2. Remedies on Default. ...........................................................................19 Section 4.3. No Remedy Exclusive..........................................................................20 Section 4.4. No Implied Waiver ..............................................................................20 Section 4.5. Indemnification of EDA. .....................................................................21 Section 4.6. Reimbursement of Attorneys’ Fees .....................................................21 ARTICLE V ADDITIONAL PROVISIONS ................................................................................22 Section 5.1. Restrictions on Use ..............................................................................22 Section 5.2. Reports .................................................................................................22 Section 5.3. Limitations on Transfer and Assignment. ............................................22 Section 5.4. Conflicts of Interest..............................................................................23 Section 5.5. Titles of Articles and Sections .............................................................24 Section 5.6. Notices and Demands ..........................................................................24 Section 5.7. No Additional Waiver Implied by One Waiver ...................................24 Section 5.8. Counterparts .........................................................................................24 Section 5.9. Law Governing ....................................................................................25 Section 5.10. Term; Termination ...........................................................................2525 ii CR150-225-840710.v7 Section 5.11. Provisions Surviving Rescission, Expiration or Termination ..............25 Section 5.12. Superseding Effect ...............................................................................25 Section 5.13. Relationship of Parties .........................................................................25 Section 5.14. Venue ...................................................................................................25 Section 5.15. Interpretation; Concurrence .................................................................25 EXHIBIT A DESCRIPTION OF TIF DISTRICT .................................................................... A-1 EXHIBIT B LEGAL DESCRIPTION OF DEVELOPMENT PROPERTY ..............................B-1 EXHIBIT C PUBLIC DEVELOPMENT COSTS ......................................................................C-1 EXHIBIT D FORM OF TAXABLE TIF NOTE ....................................................................... D-1 EXHIBIT E CERTIFICATE OF TENANT ELIGIBILITY AND CERTIFICATE OF CONTINUING PROGRAM COMPLIANCE .................................................... E-1 EXHIBIT F PERMITTED ENCUMBRANCES ........................................................................ F-1 EXHIBIT G CERTIFICATE OF COMPLETION OF PROJECT ............................................ G-1 EXHIBIT H PROJECT SOURCES AND USES ...................................................................... H-1 EXHIBIT I MINIMUM ASSESSMENT AGREEMENT……………………………………..I-1 1 CR150-225-840710.v7 TIF ASSISTANCE AGREEMENT THIS AGREEMENT, made as of the __ day of __________, 2023, by and between the ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF CRYSTAL, MINNESOTA (the “EDA”), a public body corporate and politic under the laws of the State of Minnesota, and CRYSTAL HOUSING GROUP, LLC, a Minnesota limited liability company (the “Developer”), WITNESSETH: WHEREAS, the EDA was established by the City of Crystal (the “City”) under Minnesota Statutes, Sections 460.090 to 469.1081, as amended (the “EDA Act”), and has all the powers of a housing and redevelopment authority under Minnesota Statutes, Sections 469.001 to 469.047, as amended (the “HRA Act”); and WHEREAS, the EDA has undertaken a program to promote the redevelopment of land which is blighted and underutilized within the City, and in this connection created a redevelopment project known as the Redevelopment Project No. 1 (the “Project Area”) and has adopted a redevelopment plan therefor (the “Redevelopment Plan”) pursuant to the HRA Act; and WHEREAS, pursuant to the provisions of Minnesota Statutes, Section 469.174 through 469.1794, as amended, (the “TIF Act”), on November 15, 2022 the EDA adopted a resolution creating, within the Project Area, Tax Increment Financing District No. 5 (Sand) as a housing district (the “TIF District”) the legal description of which is attached hereto as Exhibit A, and adopted a tax increment financing plan therefor (the “TIF Plan”), which provides for the use of tax increment financing in connection with development within the Project Area and the TIF District; and WHEREAS, the City Council of the City approved the TIF District after a duly noticed public hearing on December 6, 2022; and WHEREAS, the Developer proposes to develop property within the TIF District through the acquisition, constructing, and equipping of an affordable multifamily housing development consisting of approximately 58 housing units with 52 stalls of underground parking and 65 surface parking stalls to be owned, and operated by the Developer, together with associated infrastructure (the “Project”); and WHEREAS, the Developer has requested that the EDA use tax increment financing to assist the Developer with certain costs thereof in order to fill the gap between the Total Development Costs (as hereinafter defined) and the funds available to pay such costs; NOW, THEREFORE, in consideration of the premises and the mutual obligations of the parties hereto, each of them does hereby covenant and agree with the other as follows: 2 CR150-225-840710.v7 ARTICLE I DEFINITIONS Section 1.1. Definitions. All capitalized terms used and not otherwise defined herein shall have the following meanings unless a different meaning clearly appears from the context: Administrative Costs has the meaning set forth in Section 3.4; Agreement means this TIF Assistance Agreement, as the same may be from time to time modified, amended or supplemented; Assessment Agreement means the minimum assessment agreement, in substantially the form of the agreement attached as Exhibit I hereto and made a part of this Agreement, between the Developer and the EDA; Architect means Sand Architects, LLC, a Minnesota limited liability company as the architect for the Project; Board of Commissioners means the Board of Commissioners of the EDA; Business Day means any day except a Saturday, Sunday or a legal holiday or a day on which banking institutions in the City are authorized by law or executive order to close; Certificate of Completion means a Certificate of Completion with respect to the Project executed by the EDA pursuant to Section 3.8; Construction Lender means Wells Fargo Bank, National Association, a national banking association; Construction Lender Collateral Assignment means the Collateral Assignment of Tax Increment Financing Note and Development Agreement, between the Construction Lender and the Developer; City Council means the City Council of the City; Completion Date means the date on which the Certificate of Completion is executed by the EDA pursuant to Section 3.8; Construction Costs means the capital costs of the construction of the Project, including the costs of labor and materials; construction management and supervision expenses; insurance and payment or performance bond premiums; architectural and engineering fees and expenses; property taxes; usual and customary fees or costs payable to the City or any other public body with regulatory authority over construction of the Project (e.g. building permits and inspection fees); the developer fee; and all other costs chargeable to the capital account of the Project under generally accepted accounting principles; 3 CR150-225-840710.v7 Construction Documents means the following documents, all of which shall be in form and substance reasonably acceptable to the EDA: (a) evidence satisfactory to the EDA showing that the Project conforms to applicable zoning, subdivision, and building code laws and ordinances, including a copy of the building permit for the Project; (b) a copy of the executed standard form of agreement between Developer and Architect for architectural services for the Project, if any, and (c) a copy of the executed General Contractor’s contract for the Project, if any; Construction Plans means the plans, specifications, drawings, and related documents for the construction of the Project, which shall be as detailed as the plans, specifications, drawings, and related documents which are submitted to the building inspector of the City; County means Hennepin County, Minnesota; Declaration means the Declaration of Land Use Restrictive Covenants for Low-Income Housing Tax Credits in order to create certain covenants running with the land for the purpose of enforcing the requirements of Section 42 of the Internal Revenue Code of 1986, as amended; Design Drawings means the floor plans, renderings, elevations, and material specifications for the Project prepared by the Architect; Development Property means the real property legally described in Exhibit B attached to this Agreement; Developer means Crystal Housing Group, LLC, a Minnesota limited liability company, and its authorized successors and assigns; EDA means the Economic Development Authority of the City of Crystal, Minnesota; Event of Default means any of the events described in Section 4.1 hereof; Final Payment Date means the earliest of (i) the date on which the entire principal and accrued interest on the TIF Note has been paid in full; or (ii) February, 2035; or (iii) any earlier date this Agreement or the TIF Note is terminated or cancelled in accordance with the terms hereof or deemed paid in full; or (iv) the February 1 following the date the TIF District is terminated in accordance with the TIF Act; General Contractor means Sand Construction, LLC, a Minnesota limited liability company as the general contractor for the Project; Payment Date means August 1, 2025, and each February 1 and August 1 thereafter to and including the Final Payment Date; provided, that if any such Payment Date should not be a Business Day, the Payment Date shall be the next succeeding Business Day; Permanent Lender means the Minnesota Housing Finance Agency; Permanent Lender Collateral Assignment means, collectively, the Assignment of Tax Increment Financing by and between the Permanent Lender, the Developer and the Assignment of Development Agreement, by and between the Borrower and Permanent Lender; 4 CR150-225-840710.v7 Permitted Encumbrances means those encumbrances set forth in Exhibit F; Pledged Tax Increments means for any six-month period, 90% of the Tax Increments received by the EDA since the previous Payment Date; Project means the acquisition, construction and equipping of an affordable multifamily housing development with approximately 58 housing units with 52 stalls of underground parking and 65 surface parking stalls to be owned, and operated by the Developer on the Development Property within the TIF District, together with associated infrastructure; Public Development Costs means the costs of the Project identified on Exhibit C attached hereto and any other cost incurred by the Developer, or its assigns, that the EDA determines in its sole discretion is eligible for reimbursement with Pledged Tax Increments; Qualified Project Period means 26 years from the date of delivery of a certificate of occupancy by the City; Redevelopment Plan means the Redevelopment Plan for Redevelopment Project No. 1; Reimbursement Amount means the lesser of (i) $389,000 or (ii) the Public Development Costs actually incurred and paid by the Developer, or (iii) the amount determined pursuant to Section 3.2(10); Site Plan means the site plan prepared for the Development Property approved by the City; State means the State of Minnesota; Tax Increments means the tax increments derived from the TIF District and the improvements thereon which have been received and are permitted to be retained by the EDA in accordance with the TIF Act including, without limitation, Minnesota Statutes, Section 469.177; 469.176, Subd. 4h; and 469.175, Subd. 1a, as the same may be amended from time to time; Termination Date means the end of the Qualified Project Period; TIF Act means Minnesota Statutes, Sections 469.174 through 469.1794, as amended; TIF District means Tax Increment Financing District No. 5 (Sand) (a housing district) consisting of the property legally described in Exhibit A attached hereto, which was established as a housing district under the TIF Act; TIF Note means the Taxable Tax Increment Revenue Note (Sand Housing Project) to be executed by the EDA and delivered to the Developer pursuant to Article III hereof, a form of which is attached hereto as Exhibit D; TIF Plan means the tax increment financing plan approved for the TIF District; Total Development Costs means all Construction Costs and any other costs of the development of the Project to be incurred by the Developer as set forth in Exhibit H; and 5 CR150-225-840710.v7 Unavoidable Delays means delays, outside the control of the party claiming their occurrence, which are the direct result of strikes, lockouts or other labor troubles, prolonged adverse weather or acts of God, fire or other casualty to the Project, litigation commenced by third parties which, by injunction or other similar judicial action, directly results in delays, acts of any federal, State, or local governmental unit (other than the EDA in properly exercising its rights under this Agreement) which directly result in delays, war, invasion, rebellion, revolution, insurrection, riots or civil war, pandemic, or unavailability or shortage of supply of construction materials or construction labor, other than by reason of non-payment of costs of the same. 6 CR150-225-840710.v7 ARTICLE II REPRESENTATIONS AND WARRANTIES Section 2.1. Representations and Warranties of the EDA. The EDA makes the following representations and warranties: (1) The EDA is a public body corporate and politic organized and existing under the laws of the State of Minnesota and has the power to enter into this Agreement and carry out its obligations hereunder. (2) The EDA has taken the actions necessary to establish the TIF District as a “housing district” within the meaning of Minnesota Statutes, Section 469.174, Subdivision 11. (3) The development contemplated by this Agreement is in conformance with the development objectives set forth in the Redevelopment Plan and the TIF Plan. (4) The EDA makes no representation or warranty, either express or implied, as to the Development Property or its condition, or that the Development Property shall be suitable for the Developer’s purposes or needs. Section 2.2. Representations and Warranties of the Developer. The Developer makes the following representations and warranties: (1) The Developer is a Minnesota limited liability company duly and validly organized and existing in good standing under the laws of the State and has power and authority to enter into this Agreement and to perform its obligations hereunder and is not in violation of any provision of the laws of the State. (2) The construction of the Project would not be undertaken by the Developer, and in the opinion of the Developer would not be economically feasible within the reasonably foreseeable future, without the assistance and benefit to the Developer provided for in this Agreement. (3) Neither the execution and delivery of this Agreement, the consummation of the transactions contemplated hereby, nor the fulfillment of or compliance with the terms and conditions of this Agreement is prevented, limited by or conflicts with or results in a breach of, the terms, conditions or provision of any contractual restriction, evidence of indebtedness, agreement or instrument of whatever nature to which the Developer is now a party or by which it is bound, or constitutes a default under any of the foregoing. (4) The Developer understands that the EDA may subsidize or encourage the development of other developments in the City, including properties that compete with the Development Property and the Project, and that such subsidies may be more favorable than the terms of this Agreement, and that the EDA has informed the Developer that development of the Development Property will not be favored over the development of other properties. (5) To the Developer’s knowledge, no member of the City Council, Board of Commissioners, City, the EDA or other officer of the City or the EDA has either a direct or indirect 7 CR150-225-840710.v7 financial interest in this Agreement, nor will any member of City Council, Board of Commissioners, City, EDA or other officer of the City Council, Board of Commissioners, City, or the EDA, benefit financially from this Agreement within the meaning of Minnesota Statutes, Sections 412.311 and 471.87. 8 CR150-225-840710.v7 ARTICLE III UNDERTAKINGS BY DEVELOPER AND CITY Section 3.1. Total Development Costs and Public Costs. (1) Based on the Developer’s representation, and as set forth on Exhibit H attached hereto, that the estimated Total Development Costs for the Project are approximately $22,523,203, that the sources of revenue available to pay such costs, excluding the tax increment assistance contemplated herein, is $22,523,203, and that the Developer is unable to obtain additional private financing for the estimated Total Development Costs, the EDA has agreed to provide tax increment financing subject to the terms and conditions as hereinafter set forth. The Developer must provide the EDA copies of all executed financing documents related to financing the Total Development Costs of the Project. (2) The parties agree that the Public Development Costs to be incurred by the Developer are essential to the successful completion of the Project. The Developer anticipates that the Public Development Costs for the Project which are identified on Exhibit C attached hereto will be at least $389,000. (3) As of January 2, 2026, the estimated market value of the Development Property, as improved, is expected to be at least $11,310,000. (4) The Developer has acquired the Development Property and will cause the Project to be constructed in accordance with the terms of this Agreement, the Redevelopment Plan, and all local, State, and federal laws and regulations including, but not limited to, environmental, zoning, energy conservation, building code and public health laws and regulations. (5) The Developer shall, in a timely manner, comply with all requirements necessary to obtain, or cause to be obtained, all required permits, licenses and approvals, and will meet, in a timely manner, all requirements of all applicable local, State, and federal laws and regulations which must be obtained or met for the construction and operation of the Project. (6) The Total Development Costs shall be paid by the Developer, and the EDA shall reimburse the Developer for the Public Development Costs in the Reimbursement Amount solely through the issuance of the TIF Note as provided herein. Section 3.2. TIF Note. (1) The TIF Note will be originally issued to the Developer, as provided in Section 3.2(2), in a principal amount equal to the Reimbursement Amount and shall be dated as of its date of issuance. The principal of the TIF Note and interest thereon shall be payable on a pay-as-you - go basis solely from the Pledged Tax Increments as provided below. (2) The TIF Note shall be issued, in substantially the form attached hereto as Exhibit D and interest will commence to accrue on the TIF Note only when: (A) the Developer shall have submitted paid invoices or other written proof and other documentation as may be reasonably satisfactory to the EDA of the exact nature and amount of the Public Development Costs incurred 9 CR150-225-840710.v7 by the Developer, together with such other information or documentation as may be reasonably necessary and satisfactory to the EDA to enable the EDA to substantiate the Developer’s tax increment expenditures for Public Development Costs in accordance with Exhibit C and/or to comply with its tax increment reporting obligations to the Commissioner of Revenue, the Office of the State Auditor or other applicable official; (B) the EDA shall have received evidence that the Declaration and this Agreement have been recorded against the Development Property; (C) the Developer shall have obtained from the City a certificate of occupancy for all residential units in the Project and a Certificate of Completion as provided in this Agreement; (D) the Developer shall have paid all of the EDA’s Administrative Costs required to have been paid as of such date in accordance with Section 3.4 hereof; (E) the Developer is in material compliance with each term or provision of this Agreement required to have been satisfied as of such date; and (F) the Developer has submitted the final sources and uses for the Project in accordance with Section 3.2(10) and the EDA shall have determined any adjustment to the Reimbursement Amount pursuant to Section 3.2(10). The documentation provided in accordance with Section 3.2(2)(A) shall include specific invoices or draw requests for the particular work from the General Contractor or other provider and shall include paid invoices, copies of remittances and/or other suitable documentary proofs of the Developer’s payment thereof. (3) Subject to the provisions thereof, the TIF Note shall bear simple, non-compounding interest at the rate equal to the lesser of 4.625% per annum or the rate per annum on the Developer’s financing on the first mortgage for the Project at the time of issuance of the TIF Note. Interest shall be computed on the basis of a 360-day year consisting of twelve 30-day months. Principal and interest on the TIF Note will be payable on each Payment Date; however, the sole source of funds required to be used for payment of the EDA’s obligations under this Section and correspondingly under the TIF Note shall be the Pledged Tax Increments received in the 6-month period preceding each Payment Date. On each Payment Date the Pledged Tax Increment shall be credited against the accrued interest then due on the TIF Note and then applied to reduce the principal. In the event the Pledged Tax Increments are not sufficient to pay the accrued interest, the unpaid accrued interest shall be carried forward without interest. All Tax Increments in excess of the Pledged Tax Increments necessary to pay the principal and accrued interest on the TIF Note are not subject to this Agreement, and the EDA retains full discretion as to any authorized application thereof. To the extent that the Pledged Tax Increments are insufficient through the Final Payment Date to pay all amounts otherwise due on the TIF Note, said unpaid amounts shall then cease to be any debt or obligation of the EDA whatsoever. The TIF Note shall be a special and limited obligation of the EDA and not a general obligation of the City or the EDA, and only Pledged Tax Increments shall be used to pay the principal of and interest on the TIF Note (4) No interest will accrue during any period in which payments have been suspended pursuant to Section 4.2. (5) Any interest accruing on Pledged Tax Increments held by the EDA pending payment to the Developer on the TIF Note shall accrue to the account of the TIF District. (6) Any estimates of Tax Increment prepared by the EDA or its financial advisors in connection with the TIF District or this Agreement are for the benefit of the EDA, and are not intended as representations on which the Developer may rely. Public Redevelopment Costs exceeding the principal amount of the TIF Note are the sole responsibility of Developer. 10 CR150-225-840710.v7 (7) The EDA’s obligation to make payments on the TIF Note on any Payment Date is subject to Section 3.12(2) and adjustment as set forth in Sections 3.2(10) and shall be conditioned upon the requirement that (A) there shall not at that time be an Event of Default that has occurred and is continuing under this Agreement that has not been cured during the applicable cure period, (B) this Agreement shall not have been terminated pursuant to Section 4.2, and (C) all conditions set forth in Section 3.2(2) have been satisfied as of such date. (8) The TIF Note shall be governed by and payable pursuant to the additional terms thereof, as actually executed, in substantially the form set forth in Exhibit D. In the event of any conflict between the terms of the TIF Note and the terms of this Section 3.2, the terms of the TIF Note shall govern. The issuance of the TIF Note is pursuant and subject to the terms of this Agreement. (9) In accordance with Section 469.1763, Subdivision 3 of the TIF Act, conditions for delivery of the TIF Note must be met within 5 years after the date of certification of the TIF District by the County. If the conditions are not satisfied by such date, the EDA has no further obligations under this Section 3.2. (10) The financial assistance to the Developer under this Agreement is based on certain assumptions regarding likely costs and expenses associated with constructing the Project. The EDA and Developer agree that the Developer’s representations of the Total Development Costs will be reviewed at the time of completion of construction of the Project. Upon submitting the request for the Certificate of Completion under Section 3.8, the Developer shall submit the final sources and uses for the Project in the form set forth in Exhibit H based on actual Total Development Costs as incurred and documented. If the actual Total Development Costs at completion decrease by more than $100,000 below the Total Development Cost amount shown in Exhibit H, the Reimbursement Amount will be reduced by $0.50 per dollar of the decrease in the Total Development Costs which exceeds $100,000 which will result in a reduction in the TIF Note. (11) The Developer must execute and deliver the Assessment Agreement all as further provided in Section 3.13 and must file such Assessment Agreement with the Hennepin County Recorder or Registrar of Titles at the Developer’s sole cost. (12) The Developer understands and acknowledges that the EDA makes no representations or warranties regarding the amount of Tax Increment, or that revenues pledged to the TIF Note will be sufficient to pay the principal of and interest on the TIF Note. Any estimates of Tax Increment prepared by the EDA or its financial advisors in connection with the TIF District or this Agreement are for the benefit of the EDA, and are not intended as representations on which the Developer may rely. Public Redevelopment Costs exceeding the principal amount of each of the TIF Note are the sole responsibility of Developer. (13) In the event of legislative changes reducing the tax rate classification of certain qualified low-income rental housing under Minnesota Statutes, Section 273.13, subdivision 25(e), the Developer expressly agrees and acknowledges that the EDA will issue the TIF Note, or require the Developer to exchange the TIF Note for a replacement TIF Note issued, in a principal amount determined based on revised projections of Pledged Tax Increments as calculated by the EDA or its tax increment financing consultant, taking into account the reduced present value of Tax 11 CR150-225-840710.v7 Increments resulting from the legislative changes; provided, however, that the EDA shall have no right to change (i) the percentage of Tax Increment received which it determines to be Pledged Tax Increment, which shall be defined as 90% of the Tax Increment attributable to the Development Property and paid to the EDA by the County in the six months preceding the Payment Date, (iii) the Payment Dates, or (iii) the rate of interest payable on the TIF Note. Notwithstanding the date the EDA determines the adjusted principal amount of the TIF Note, such adjustment will date back to the date any such legislative change affects Pledged Tax Increments. (14) The Developer acknowledges that, pursuant to the Construction Lender Collateral Assignment and the Permanent Lender Collateral Assignment, the Developer has authorized that, under certain circumstances set forth in the Construction Lender Collateral Assignment and the Permanent Lender Collateral Assignment, the Authority is directed to make payments under the TIF Note in accordance with such assignments. The Developer further acknowledges that if the TIF Note is issued on or after the date that the construction financing is paid in full, the Authority will register the TIF Note in the name of the Developer unless otherwise directed by the Permanent Lender and if the TIF Note is issued prior to the construction financing being paid in full by the Developer, the Authority will register the TIF Note in the name of the Construction Lender upon written direction of the Developer or the Construction Lender. Section 3.3. Income Restrictions. The Developer hereby represents, covenants, and agrees as follows: (1) The Project is intended for occupancy by persons or families of low or moderate income as required by Section 469.1761, subdivision 3 of the TIF Act, which requires that the Project satisfy the income requirements for a qualified residential rental project as defined in Section 142(d) of the Internal Revenue Code; and (2) No more than 20% of the square footage of any building of the Project financed with the proceeds of the TIF Note will consist of commercial, retail, or other non-residential uses; and (3) Commencing on the Completion Date and continuing until the end of the Qualified Project Period, 40% of the residential units in the Project shall be occupied by, or held for, persons or families whose income is 60% or less of the County area-wide median income for the standard metropolitan statistical area which includes Crystal, Minnesota, as that figure is determined and announced from time to time by HUD, as adjusted for household size (“Median Income); and (4) The Developer will provide the EDA an annual certification in the general form attached as Exhibit E (the “Compliance Certificate”) evidencing compliance with the requirements of paragraph (3) above. The annual certification shall also include the vacancy rate for the preceding calendar year. This evidence must include a statement of the household income of each qualifying tenant effective at tenant’s initial certification, a written determination that each qualifying renter's household income falls within the qualifying limits of this Section, and that the income documentation is correct and accurate. The income affordability reporting shall be on the form entitled “Tenant Income Certification” from the Minnesota Housing Finance Agency (MHFA HTC Form 14), or a Certificate of Tenant Eligibility as attached as Exhibit E. The annual certification shall be provided on or before May 1 of each year commencing May 1, 2025, and 12 CR150-225-840710.v7 shall cover the preceding calendar year and shall continue until the end of the Qualified Project Period. The Authority may require the Developer to provide additional information in order to access the accuracy of such certification; and (5) The Developer understands that if the Developer does not comply with the affordability covenants in this Section 3.3, the TIF Act requires the Authority to decertify the TIF District. Section 3.4. Developer to Pay EDA’s Fees and Expenses. The Developer will pay all of the City’s and the EDA’s reasonable Administrative Costs (as defined below) and must pay such costs to the EDA within 30 days after receipt of a written invoice from the EDA describing the amount and nature of the costs to be reimbursed. For the purposes of this Agreement, the term “Administrative Costs” means out of pocket costs incurred by the EDA and the City, including without limitation legal, financial advisor, and other consultant costs of the EDA and the City, all attributable to or incurred in connection with the establishment of the TIF District and adoption of the TIF Plan and review, negotiation and preparation of this Agreement (together with any other agreements entered into between the parties hereto contemporaneously therewith) and review and approvals of other documents and agreements in connection with the Project and any amendments to any of the foregoing. In addition, certain engineering, environmental advisor, legal, land use, zoning, subdivision, and other costs related to the development of the Development Property are required to be paid, or additional funds deposited in escrow, as provided in accordance with the EDA’s planning, zoning, and building fee schedules. The parties acknowledge that Developer deposited with the EDA $10,000 toward payment of the EDA’s Administrative Costs. If such costs exceed such amount, then at any time, but not more often than monthly, the EDA will deliver written notice to Developer setting forth any additional fees and expenses, together with suitable billings, receipts or other evidence of the amount and nature of the fees and expenses, and Developer agrees to pay all fees and expenses within 30 days of EDA’s written request. Any unused amount of such deposit shall be returned to the Developer. Section 3.5. Compliance with Environmental Requirements. (1) The Developer shall comply with all applicable local, State, and federal environmental laws and regulations, and will obtain, and maintain compliance under, any and all necessary environmental permits, licenses, approvals, or reviews. (2) The EDA makes no warranties or representations regarding, nor does it indemnify the Developer with respect to, the existence or nonexistence on or in the vicinity of the Development Property or anywhere within the TIF District of any toxic or hazardous substances or wastes, pollutants or contaminants (including, without limitation, asbestos, urea formaldehyde, the group of organic compounds known as polychlorinated biphenyls, petroleum products including gasoline, fuel oil, crude oil, and various constituents of such products, or any hazardous substance as defined in the Comprehensive Environmental Response, Compensation and Liability Act of 1980 (“CERCLA”), 42 U.S.C. §§ 961-9657, as amended) (collectively, the “Hazardous Substances”). 13 CR150-225-840710.v7 (3) The Developer agrees to take all necessary action to remove or remediate any Hazardous Substances located on the Development Property to the extent required by and in accordance with all applicable local, State, and federal environmental laws and regulations. Section 3.6. Construction Plans. (1) Prior to the commencement of construction of the Project, the Developer will deliver to the EDA the Construction Plans, Construction Documents and the Total Development Costs as set forth in Exhibit H. The Construction Plans for the Project shall be consistent with the Redevelopment Plan, this Agreement, and all applicable State and local laws and regulations, and the Site Plan and Design Drawings previously submitted to the EDA and shall provide for design, quality, materials, building finishes, site substantially similar to those which were presented to the EDA and shared publicly in connection with the Developer’s request for tax increment financing assistance and identified on the preliminary building plans and site layout. The EDA shall promptly review any Construction Plans upon submission and deliver to the Developer a written statement approving the Construction Plans or a written statement rejecting the Construction Plans and specifying the deficiencies in the Construction Plans. The EDA will not approve the Construction Plans unless: (i) the Construction Plans substantially conform to the terms and conditions of this Agreement; (ii) the Construction Plans are consistent with the goals and objectives of the Redevelopment Plan and the TIF Plan; (iii) the Construction Plans comply with the Site Plan and Design Drawings; (iv) the Construction Plans do not violate any applicable federal, State, or local laws, ordinances, rules or regulations; and (v) the Construction Plans provided to the Authority are complete and final and meet all requirements necessary for the City to issue a building permit. If the Construction Plans are not approved by the Authority, then the Developer shall make such changes as the Authority may reasonably require and resubmit the Construction Plans to the Authority for approval, which will not be unreasonably withheld, unreasonably conditioned or unreasonably delayed. Upon execution of this Agreement by the EDA, the Constructions Plans are considered approved by the Authority subject to Section 3.6(3) hereof. (2) No changes shall be made to the Construction Plans for the Project without the EDA’s prior written approval, unless the aggregate of such changes does not increase or decrease the Total Development Costs by more than 10%. No changes which materially alter (a) the Project’s site plan, (b) exterior appearance, (c) construction quality, or (d) exterior materials included in the final Design Drawings and Construction Plans shall be made without the EDA’s prior written consent. The approval of the EDA will not be unreasonably withheld, conditioned, or delayed. (3) The approval of the Construction Plans, or any proposed amendment to the Construction Plans, by the EDA does not constitute a representation or warranty by the EDA that the Construction Plans or the Project comply with any applicable building code, health or safety regulation, zoning regulation, environmental law or other law or regulation, or that the Project will meet the qualifications for issuance of a certificate of occupancy, or that the Project will meet the requirements of the Developer or any other users of the Project. Approval of the Construction Plans, or any proposed amendment to the Construction Plans, by the EDA will not constitute a waiver of an Event of Default or of any State or City building or other code requirements that may apply. Nothing in this Agreement shall be construed to relieve the Developer of its obligations to 14 CR150-225-840710.v7 receive any required approval of the Construction Plans from any City department and does not relieve the Developer of the obligation to comply with applicable federal, State and local laws, ordinances, rules and regulations, or to construct the Project in accordance therewith The Developer understands, represents, warrants, and agrees that the creation of the TIF District and the execution and delivery of this Agreement are separate and distinct from the City’s applicable zoning, subdivision and building code laws and ordinances, planning process, and construction permit review process. Section 3.7. Commencement and Completion of Construction. Subject to the terms and conditions of this Agreement and to Unavoidable Delays, the Developer will commence construction of the Project by June 30, 2023 and shall substantially complete the Project by December 31, 2024. Notwithstanding the foregoing, failure of the Developer to commence construction or substantially complete the Project shall not be an Event of Default hereunder unless the Developer fails to commence construction of the Project by June 30, 2023 or the Developer fails to obtain a certificate of occupancy for the Project by December 31, 2024. The Project will be constructed by the Developer on the Development Property in conformity with the Construction Plans approved by the EDA. Prior to completion, upon the request of the EDA, and subject to applicable safety rules, the Developer will provide the EDA reasonable access to the Development Property. “Reasonable access” means at least one site inspection per week during regular business hours. During construction, marketing and rentals of the Project, the Developer will deliver progress reports to the EDA from time to time as reasonably requested by the EDA. Section 3.8. Certificate of Completion. The Developer shall notify the EDA when construction of the Project has been substantially completed. The EDA shall inspect the Project in order to determine whether the Project has been constructed in substantial conformity with the approved Construction Plans and this Agreement. If the EDA determines that the Project has not been constructed in substantial conformity with the approved Construction Plans and this Agreement, the EDA shall deliver a written statement to the Developer indicating in adequate detail the specific respects in which the Project has not been constructed in substantial conformity with the approved Construction Plans and this Agreement and Developer shall have a reasonable period of time to remedy such deficiencies. The EDA shall re-inspect the Project within a reasonable period of time after receiving notice that such deficiencies have been remedied in order to determine whether the Project has been constructed in substantial conformity with the approved Construction Plans and this Agreement. Within a reasonable period of time after determining that the Project has been constructed in substantial conformity with the approved Construction Plans and this Agreement, the EDA will furnish to the Developer a Certificate of Completion substantially in the form attached hereto as Exhibit G certifying the completion of the Project. The Certificate of Completion issued for the Project shall conclusively satisfy and terminate the agreements and covenants of the Developer in this Agreement solely with respect to construction of the Project. The issuance of a Certificate of Completion under this Agreement shall not be construed to relieve the Developer of any approval required by any City department in connection with the construction, completion or occupancy of the Project nor shall it relieve the Developer of any other obligations under this Agreement. Section 3.9. Encumbrance of the Development Property. Until the Final Payment Date, without the prior written consent of the EDA, neither the Developer nor any successor in interest to the Developer will engage in any financing or any other transaction creating any mortgage or 15 CR150-225-840710.v7 other encumbrance or lien upon the Development Property, or portion thereof, whether by express agreement or operation of law, or suffer any encumbrance or lien to be made on or attach to the Development Property except for the purpose of obtaining funds only to the extent necessary for financing or refinancing the acquisition and construction of the Project (including, but not limited to, land and building acquisition, labor and materials, professional fees, development fees, real estate taxes, reasonably required reserves, construction interest, organization and other direct and indirect costs of development and financing, costs of constructing the Project, and an allowance for contingencies) including without limitation regulatory agreements and land use restriction agreements in connection with such financings; provided, however, this provision shall not be considered a waiver of the requirements of Section 5.3 with respect to any Transfer of the TIF Note in connection with any such financing or refinancing nor shall anything contained in this Section prohibit the Developer from making transfers in accordance with Section 5.3. The EDA hereby consents to any mortgages securing the Developer’s construction financing for the Project including the mortgage in favor of the Construction Lender and to the mortgage securing the permanent loans in favor of Minnesota Housing Finance Authority and to the succession of such mortgagees thereunder (or any assignee of the mortgagee) or any purchasers at or after foreclosure thereof, by the successful bidder at the sale, to title to the Development Property and to any other Permitted Encumbrances set forth in Exhibit F; provided, however, this provision shall not be considered a waiver of the requirements of Section 5.3 with respect to any Transfer of the TIF Note in connection with any such mortgage. Notwithstanding the foregoing, the TIF Note shall be terminated by the EDA in the event that any mortgagee (or any assignee of the mortgagee) or any purchasers at or after foreclosure thereof, by the successful bidder at the sale, to the title to the Development Property, does not otherwise comply with this Agreement. The limitations of the use of the Development Property set forth in Sections 3.3 and 5.1 of this Agreement shall be subordinate to the mortgage securing the permanent loans in favor of the Permanent Lender. As a result, in the event of foreclosure, deed in lieu of foreclosure, or similar disposition of the Development Property by Permanent Lender and to the succession of such mortgagees thereunder (or any assignee of the mortgagee) or any purchasers at or after foreclosure thereof, by the successful bidder at the sale, to title to the Development Property, the Permanent Lender and such successors shall not be required to comply with Sections 3.3 and 5.1 hereof. Notwithstanding the foregoing, nothing shall limit the EDA’s rights and remedies hereunder, including but not limited to terminating the TIF Note. Section 3.10. Business Subsidy Act. The subsidy granted to the Developer pursuant to this Agreement is assistance for housing and therefore the provisions of Minnesota Statutes, Sections 116J.993 to 116J.995 do not apply. No portion of the tax increment assistance shall be used to construct any commercial space. Section 3.11. Right to Collect Delinquent Taxes. The Developer acknowledges that the EDA is providing substantial aid and assistance in furtherance of the Project through reimbursement of Public Development Costs. To that end, the Developer agrees for itself, its successors, and assigns, that in addition to the obligation pursuant to statute to pay real estate taxes, it is also obligated by reason of this Agreement, to pay before delinquency all real estate taxes assessed against the Development Property and the Project. The Developer acknowledges that this obligation creates a contractual right on behalf of the EDA through the Termination Date to sue the Developer or its successors and assigns, to collect delinquent real estate taxes related to 16 CR150-225-840710.v7 the Development Property and any penalty or interest thereon and to pay over the same as a tax payment to the county auditor. In any such suit in which the EDA is the prevailing party, the EDA shall also be entitled to recover its costs, expenses, and reasonable attorney fees. Section 3.12. Review of Taxes. (1) The Developer agrees that prior to the Termination Date it will not cause a reduction in the real property taxes paid in respect of the Development Property through: (i) willful destruction of the Development Property or any part thereof; or (ii) willful refusal to reconstruct damaged or destroyed property. The Developer also agrees that it will not, prior to the Termination Date, apply for an exemption from or a deferral of property tax on the Development Property pursuant to any law, or transfer or permit transfer of the Development Property to any entity whose ownership or operation of the property would result in the Development Property being exempt from real property taxes under State law; provided, however, the Developer may apply for and obtain designation of the Development Property as low-income rental property classified as “4d” under Minn. Stat., Section 273.13, subdivision 25 (“4d Classification”). (2) Other than 4d Classification, the Developer shall notify the EDA within 10 days of filing any petition to seek reduction in market value or property taxes on any portion of the Development Property under any State law (referred to as a “Tax Appeal”). If as of any Payment Date, any Tax Appeal is then pending, the EDA will withhold the Pledged Tax Increment related to property taxes paid with respect to the market value of the Development Property being challenged as part of the Tax Appeal as determined by the EDA in its sole discretion. The EDA will apply any withheld amount, to the extent not reduced as a result of the Tax Appeal, promptly after the Tax Appeal is fully resolved and the amount of Pledged Tax Increment, as applicable, attributable to the disputed tax payments is finalized. (3) If the Development Property qualifies for 4d Classification and Minn. Stat. 273.13, subdivision 25 or any applicable successor statute is further amended to reduce the 4d Classification tax rate, the Developer acknowledges that the amount of Tax Increments may be negatively impacted. Section 3.13. Execution of Assessment Agreement. (1) The Developer and the EDA agree to execute an Assessment Agreement relating to the Development pursuant to the provisions of Minnesota Statutes, Section 469.177, Subdivision 8, specifying the minimum market value for the Development Property for calculation of real property taxes. Specifically, the Developer shall agree to a minimum market value for the Development Property as of January 2, 2024 of $2,827,500, a minimum market value for the Development Property as of January 2, 2025 of $8,482,500, and a minimum market value for the Development Property as of January 2, 2026 of $11,310,000 (collectively the “Minimum Market Value”). (2) Nothing in the Assessment Agreement or this Agreement limits the discretion of the County Assessor to assign a market value to the property in excess of the Minimum Market Value nor prohibits the Developer from seeking, through the exercise of legal or administrative remedies, a reduction in such market value for property tax purposes; provided however, the 17 CR150-225-840710.v7 Developer shall not seek a reduction of such market value below the Minimum Market Value for any year so long as the Assessment Agreement remains in effect for that year. (3) The Assessment Agreement shall remain in effect until the earlier of (i) January 31, 2035 with respect to taxes payable in 2036, or (ii) the date on which the TIF District expires or is otherwise terminated. (4) The Assessment Agreement shall be certified by the County Assessor as provided in Minnesota Statutes, Section 469.177, Subdivision 8, upon a finding by the County Assessor that the Minimum Market Value represents a reasonable estimate based upon the plans and specifications for the Project to be constructed on the Development Property and the market value previously assigned to the Development Property. (5) Pursuant to Minnesota Statutes, Section 469.177, Subdivision 8, the Assessment Agreement shall be filed for record in the office of the county recorder or registrar of titles of the County, and such filing shall constitute notice to any subsequent encumbrancer or purchaser of the Development Property, whether voluntary or involuntary, and such Assessment Agreement shall be binding and enforceable in its entirety against any such subsequent purchaser or encumbrancer, including the holder of any mortgage on the Development Property. (6) The Developer shall cause the Assessment Agreement to be recorded, at the Developer’s sole cost, against the Development Property upon execution of this Agreement and prior to any lien or encumbrance on the Development Property, including any mortgage. Section 3.14. Insurance. (1) The Developer will provide and maintain at all times during the process of constructing the Project an All Risk Broad Form Basis Insurance Policy and, from time to time during that period, at the request of the EDA, furnish the EDA with proof of payment of premiums on policies covering the following: (a) Builder’s risk insurance, written on the so-called “Builder’s Risk -- Completed Value Basis,” in an amount equal to one hundred percent (100%) of the insurable value of the Project at the date of completion, and with coverage available in nonreporting form on the so-called “all risk” form of policy; (b) Comprehensive general liability insurance (including operations, contingent liability, operations of subcontractors, completed operations and contractual liability insurance) together with an Owner’s Policy with limits against bodily injury and property damage of not less than $1,000,000 for each occurrence (to accomplish the above- required limits, an umbrella excess liability policy may be used); and (c) Workers’ compensation insurance, with statutory coverage. (2) Upon completion of construction of the Project and prior to the Termination Date, the Developer shall maintain, or cause to be maintained, at its cost and expense, and from time to time at the request of the EDA shall furnish proof of the payment of premiums on, insurance as follows: 18 CR150-225-840710.v7 (a) Insurance against loss and/or damage to the Project under a policy or policies covering such risks as are ordinarily insured against by similar businesses. (b) Comprehensive general public liability insurance, including personal injury liability, against liability for injuries to persons and/or property, in the minimum amount for each occurrence and for each year of $1,000,000. (c) Such other insurance, including workers' compensation insurance respecting all employees of the Developer, in such amount as is customarily carried by like organizations engaged in like activities of comparable size and liability exposure; provided that the Developer may be self-insured with respect to all or any part of its liability for workers' compensation. (3) All insurance required in this Section shall be taken out and maintained in responsible insurance companies selected by the Developer that are authorized under the laws of the State to assume the risks covered thereby. (4) The Developer agrees to notify the EDA immediately in the case of damage prior to the Termination Date exceeding $100,000 in amount to, or destruction of, the Project or any portion thereof resulting from fire or other casualty. Subject to the terms of any mortgage or other security instrument encumbering the Project, in such event the Developer will forthwith repair, reconstruct, and restore the Project to substantially the same or an improved condition or value as it existed prior to the event causing such damage and, to the extent necessary to accomplish such repair, reconstruction, and restoration, the Developer will apply the net proceeds of any insurance relating to such damage received by the Developer to the payment or reimbursement of the costs thereof. The Developer shall complete the repair, reconstruction and restoration of the Project, regardless of whether the net proceeds of insurance received by the Developer for such purposes are sufficient to pay for the same. Any net proceeds remaining after completion of such repairs, construction, and restoration shall be the property of the Developer. (5) Notwithstanding anything to the contrary contained in this Agreement, in the event of damage to the Project in excess of $100,000 and the Developer fails to complete any repair, reconstruction or restoration of the Project within one year from the date of damage, the EDA may, at its option, terminate the TIF Note. Thereafter, the EDA shall have no further obligations to make any payments under the TIF Note. (6) The Developer and the EDA agree that all of the insurance provisions set forth in this Section 3.14 shall terminate upon the termination of this Agreement. 19 CR150-225-840710.v7 ARTICLE IV EVENTS OF DEFAULT Section 4.1. Events of Default Defined. The following shall be “Events of Default” under this Agreement and the term “Event of Default” shall mean whenever it is used in this Agreement any one or more of the following events: (1) Failure by the Developer to timely pay any ad valorem real property taxes assessed with respect to the Development Property. (2) Subject to Unavoidable Delays, failure by the Developer to commence construction of the Project by June 30, 2023, and to proceed with due diligence to substantially complete the construction of the Project pursuant to the terms, conditions and limitations of this Agreement and obtain a certificate of occupancy from the City by December 31, 2024. (3) Failure of the Developer to observe or perform any other material covenant, condition, obligation, or agreement on its part to be observed or performed under the Assessment Agreement or this Agreement, including, without limitation, compliance with the requirements set forth in Section 3.3 hereof. (4) If, prior to the Completion Date, the Developer shall (a) file any petition in bankruptcy or for any reorganization, arrangement, composition, readjustment, liquidation, dissolution, or similar relief under the United States Bankruptcy Act of 1978, as amended or under any similar federal or State law; or (b) be adjudicated as bankrupt or insolvent; or if a petition or answer proposing the adjudication of the Developer, as a bankrupt or its reorganization under any present or future federal bankruptcy act or any similar federal or State law shall be filed in any court and such petition or answer shall not be discharged or denied within 90 days after the filing thereof; or a receiver, trustee or liquidator of the Developer, or of the Project, or part thereof, shall be appointed in any proceeding brought against the Developer, and shall not be discharged within 90 days after such appointment, or if the Developer, shall consent to or acquiesce in such appointment. Section 4.2. Remedies on Default. Whenever any Event of Default referred to in Section 4.1 occurs and is continuing, the EDA, as specified below, may take any one or more of the following actions after the giving of 30 days’ written notice to the Developer, but only if the Event of Default has not been cured within said 30 days; provided that if such Event of Default cannot be reasonably cured within the 30 day period, and the Developer has provided assurances reasonably satisfactory to the EDA that it is proceeding with due diligence to cure such default, such 30 day cure period shall be extended for a period deemed reasonably necessary by the EDA to effect the cure, but in any event not to exceed 180 days: 20 CR150-225-840710.v7 (1) The EDA may suspend its performance under this Agreement and the TIF Note until such default is cured or the EDA determines that it has received adequate assurances from the Developer that the Developer will cure its default and continue its performance under this Agreement. Interest on the TIF Note shall not accrue during the period of any suspension of payment. (2) The EDA may terminate this Agreement and/or cancel the TIF Note. (3) The EDA may take any action, including legal or administrative action, in law or equity, which may appear necessary or desirable to enforce performance and observance of any obligation, agreement, or covenant of the Developer under this Agreement. Notwithstanding anything to the contrary set forth in this Agreement the lenders providing construction or permanent financing for the Project and the investor member of Developer shall have the right, but not the obligation, to cure an Event of Default during the cure period provided for the Developer and such cure shall be deemed to have been made by Developer hereunder. A copy of all notices of Events of Default shall be sent to the investor member of Developer, the Construction Lender, Permanent Lender and Developer at the addresses below. Wells Fargo Community Investment Holdings, LLC MAC D1086-239 550 South Tryon Street, 23rd Floor Charlotte, NC 28202-4200 Attn: Director of Asset Management Wells Fargo Bank, National Association 550 S. Tryon Street 23rd Floor, D1086-239 Charlotte, NC 28202-4200 Loan No. 1021174 Attn: Manager, Deal Management Minnesota Housing Finance Agency 400 Wabasha Street North, Suite 400 St. Paul, MN 55102-1109 Attn: Assistant Commissioner, Multifamily Section 4.3. No Remedy Exclusive. No remedy herein conferred upon or reserved to the EDA is intended to be exclusive of any other available remedy or remedies, but each and every such remedy shall be cumulative and shall be in addition to every other remedy given under this Agreement or now or hereafter existing at law or in equity or by statute. No delay or omission to exercise any right or power accruing upon any default shall impair any such right or power or shall be construed to be a waiver thereof, but any such right and power may be exercised from time to time and as often as may be deemed expedient. Section 4.4. No Implied Waiver. In the event any agreement contained in this Agreement should be breached by any party and thereafter waived by any other party, such waiver 21 CR150-225-840710.v7 shall be limited to the particular breach so waived and shall not be deemed to waive any other concurrent, previous, or subsequent breach hereunder. Section 4.5. Indemnification of EDA. (1) The Developer releases from and covenants and agrees that the City, EDA, and their governing bodies’ members, officers, agents, including the independent contractors, consultants and legal counsel, servants and employees thereof (for purposes of this Section, collectively the “Indemnified Parties”) shall not be liable for and agrees to indemnify and hold harmless the Indemnified Parties against any loss or damage to property or any injury to or death of any person occurring at or about or resulting from any defect in the Project, or any other loss, cost expense, or penalty, except to the extent caused by any willful misrepresentation or any willful or wanton misconduct of the Indemnified Parties. (2) Except for any willful misrepresentation or any willful or wanton misconduct of the Indemnified Parties, the Developer agrees to protect and defend the Indemnified Parties, now and forever, and further agrees to hold the aforesaid harmless from any claim, demand, suit, action or other proceeding whatsoever by any person or entity whatsoever arising or purportedly arising from the actions or inactions of the Developer (or if other persons acting on its behalf or under its direction or control) under this Agreement, or the transactions contemplated hereby or the acquisition, construction, installation, ownership, and operation of the Project; including, without limitation, any pecuniary loss or penalty (including interest thereon at the rate of 5.00% per annum from the date such loss is incurred or penalty is paid by the EDA) as a result of the Project failing to cause the TIF District to qualify as a “housing district” under Section 469.174, Subdivision 11, of the Act, or to violate limitations as to the use of Tax Increments as set forth in Section 469.176, subd. 4d of the TIF Act. (3) All covenants, stipulations, promises, agreements, and obligations of the EDA contained herein shall be deemed to be the covenants, stipulations, promises, agreements, and obligations of the EDA and not of any governing body member, officer, agent, servant, or employee of the EDA or the City, as the case may be. (4) Nothing in this Agreement shall be construed as a limitation of or waiver by the City or the EDA of any immunities, defenses, or other limitations on liability to which the City or the EDA is entitled by law, including but not limited to the maximum monetary limits on liability established by Minnesota Statutes, Chapters 466 or 604. Section 4.6. Reimbursement of Attorneys’ Fees. If an Event of Default referred to in Section 4.1 occurs, and the EDA shall employ attorneys or incur other reasonable expenses for the collection of payments due hereunder, or for the enforcement of performance or observance of any obligation or agreement on the part of the Developer contained in this Agreement, the Developer will within 30 days reimburse the EDA for the reasonable fees of such attorneys and such other reasonable expenses so incurred. 22 CR150-225-840710.v7 ARTICLE V ADDITIONAL PROVISIONS Section 5.1. Restrictions on Use. The Developer agrees for itself, its successors and assigns and every successor in interest to the Development Property, or any part thereof, that the Developer and such successors and assigns shall operate, or cause to be operated, the Project as an affordable rental housing development in accordance with this Agreement until the Termination Date and until the end of the Qualified Project Period. Section 5.2. Reports. The Developer shall provide the EDA reports in a timely manner with such information about the Project as the EDA may reasonably request for purposes of satisfying any reporting requirements imposed by law on the EDA. Section 5.3. Limitations on Transfer and Assignment. (1) Except as provided in Sections 3.9 and 5.3(4), the Developer will not sell, assign, convey, lease, or transfer in any other mode or manner (collectively, “Transfer”) this Agreement, the TIF Note, or the Development Property or the Project, or any interest therein, without the express written approval of the EDA, which consent will not be unreasonably withheld, conditioned, or delayed. Notwithstanding the foregoing or anything to the contrary set forth herein, the transfer of membership interests within the Developer shall not be deemed a “Transfer” hereunder and shall be permitted without the consent or approval of the EDA. The EDA shall, within a reasonable period after such a written request for approval of a Transfer, deliver a written statement to the Developer indicating whether the Transfer is approved or specifying the additional conditions to be satisfied in accordance with Section 5.3(2). The provisions of this Section 5.3 apply to all subsequent Transfers by authorized transferees; (2) The EDA shall be entitled to require, as conditions to any approval of any Transfer of this Agreement, the Development Property, the Project, or the TIF Note in connection therewith, which approval will not be unreasonably withheld, conditioned, or delayed, that: (a) Any proposed transferee shall have the qualifications and financial responsibility, as determined by the EDA, necessary and adequate to fulfill the obligations undertaken in this Agreement by the Developer; (b) Any proposed transferee, by instrument in writing satisfactory to the EDA shall, for itself and its successors and assigns, and expressly for the benefit of the EDA have expressly assumed any of the remaining obligations of the Developer under this Agreement and agreed to be subject to all the conditions and restrictions to which the Developer is subject; (c) There shall be submitted to the EDA for review all instruments and other legal documents involved in effecting transfer, and if approved by EDA, its approval shall be indicated to the Developer in writing; (d) Any proposed transferee of the TIF Note shall (i) execute and deliver to the EDA the Acknowledgment Regarding TIF Note in the form included in Exhibit 2 to the 23 CR150-225-840710.v7 TIF Note and (ii) surrender the TIF Note to the EDA either in exchange for a new fully registered note or for transfer of the TIF Note on the registration records for the TIF Note maintained by the EDA; (e) The Developer and its transferees shall comply with such other conditions as are necessary in order to achieve and safeguard the purposes of the Act, the TIF Act and this Agreement; and (f) In the absence of a specific written agreement by the EDA to the contrary, no such transfer or approval by the EDA thereof shall be deemed to relieve the Developer or any other party bound in any way by this Agreement or otherwise with respect to the construction of the Project, from any of its obligations with respect thereto. (3) The Developer agrees to pay all reasonable legal fees and expenses of the EDA, including fees of the EDA Attorney’s office and outside counsel retained by the EDA to review the documents submitted to the EDA in connection with any Transfer. (4) Nothing contained in this Section shall prohibit the Developer from (i) entering into leases with tenants in the ordinary course of business, or (ii) entering into easements or other agreements necessary for the construction or operation of the Project. (5) The Authority consents to the assignment of this Agreement, including the TIF Note when issued, as provided in the Construction Lender Collateral Assignment and the Permanent Lender Collateral Assignment and subject to the provisions of the TIF Note, including the execution and delivery by the Construction Lender of Exhibit 1 to the TIF Note provided that the (i), such consent and the interests of the Construction Lender and the Permanent Lender thereunder shall only be effective upon satisfaction of each of the conditions set forth in the Construction Lender Collateral Assignment and the Permanent Lender Collateral Assignment, as and when applicable, and shall terminate as provided in the Construction Lender Collateral Assignment and the Permanent Lender Collateral Assignment; (ii) if the TIF Note is delivered prior to the termination of construction financing, the TIF Note shall be initially registered in the name of the Construction Lender, upon termination of the Construction Lender Collateral Assignment, the Authority consents to the collateral assignment of the TIF Note as provided in the Permanent Lender Collateral Assignment provided that the TIF Note shall be delivered to the Authority in escrow to be re-registered by the Authority in the name of the Developer; and (iii) if the TIF Note is not delivered prior to the termination of the construction financing, the TIF Note shall be registered in the name of the Developer and delivered to the Developer. Section 5.4. Conflicts of Interest. No member of the governing body or other official of the EDA shall have any financial interest, direct or indirect, in this Agreement, the Development Property or the Project, or any contract, agreement or other transaction contemplated to occur or be undertaken thereunder or with respect thereto, nor shall any such member of the governing body or other official participate in any decision relating to this Agreement which affects his or her personal interests or the interests of any corporation, partnership or association in which he or she is directly or indirectly interested. No member, official or employee of the EDA shall be personally liable to the EDA in the event of any default or breach by the Developer or successor or on any obligations under the terms of this Agreement. 24 CR150-225-840710.v7 Section 5.5. Titles of Articles and Sections. Any titles of the several parts, articles and sections of this Agreement are inserted for convenience of reference only and shall be disregarded in construing or interpreting any of its provisions. Section 5.6. Notices and Demands. Except as otherwise expressly provided in this Agreement, a notice, demand, or other communication under this Agreement by any party to any other shall be sufficiently given or delivered if it is dispatched by registered or certified mail, postage prepaid, return receipt requested, or delivered personally, and (a) in the case of the Developer is addressed to or delivered personally to: Crystal Housing Group, LLC 366 10th Avenue South, PO Box 727 Waite Park, MN56387 Attn: Chief Manager With copies to: Wells Fargo Community Investment Holding, LLC 550 South Tryon Street, 23rd Floor MAC D1086-239 Charlotte, NC 28202-4200 Attn: Director of Asset Management Minnesota Housing Finance Agency 400 Wabasha Street North, Suite 400 St. Paul, MN 55102-1109 Attn: Assistant Commissioner, Multifamily (b) in the case of the EDA is addressed to or delivered personally to the EDA at: Economic Development Authority of the City of Crystal 4141 Douglas Drive N. Crystal, MN 55422 Attn: Community Development Director or at such other address with respect to any such party as that party may, from time to time, designate in writing and forward to the other, as provided in this Section. Section 5.7. No Additional Waiver Implied by One Waiver. If any agreement contained in this Agreement should be breached by either party and thereafter waived by the other party, such waiver shall be limited to the particular breach so waived and shall not be deemed to waive any other concurrent, previous, or subsequent breach hereunder. Section 5.8. Counterparts. This Agreement may be executed in any number of counterparts, each of which shall constitute one and the same instrument. 25 CR150-225-840710.v7 Section 5.9. Law Governing. This Agreement will be governed and construed in accordance with the laws of the State. Section 5.10. Term; Termination. Unless this Agreement is terminated earlier in accordance with its terms this Agreement shall terminate on the Termination Date. After the Termination Date, if requested by the Developer, the EDA will provide a termination certificate as to the Developer’s obligations hereunder. Section 5.11. Provisions Surviving Rescission, Expiration or Termination. Sections 3.4, 4.5 and 4.6 shall survive any rescission, termination, or expiration of this Agreement with respect to or arising out of any event, occurrence or circumstance existing prior to the date thereof. Section 5.12. Superseding Effect. This Agreement reflects the entire agreement of the parties with respect to the development of the Development Property and supersedes in all respects all prior agreements of the parties, whether written or otherwise, with respect to the development of the Development Property. Section 5.13. Relationship of Parties. Nothing in this Agreement is intended, or shall be construed, to create a partnership or joint venture among or between the parties hereto, and the rights and remedies of the parties hereto shall be strictly as set forth in this Agreement. All covenants, stipulations, promises, agreements, and obligations of the EDA contained herein shall be deemed to be the covenants, stipulations, promises, agreements, and obligations of the EDA and not of any governing body member, officer, agent, servant, or employee of the City or the EDA. Section 5.14. Venue. All matters, whether sounding in tort or in contract, relating to the validity, construction, performance, or enforcement of this Agreement shall be controlled by and determined in accordance with the laws of the State of Minnesota, and the Developer agrees that all legal actions initiated by the Developer or EDA with respect to or arising from any provision contained in this Agreement shall be initiated, filed, and venued exclusively in the State of Minnesota, Hennepin County, District Court and shall not be removed therefrom to any other federal or State court. Section 5.15. Interpretation; Concurrence. The language in this Agreement shall be construed simply according to its generally understood meaning, and not strictly for or against any party and no interpretation shall be affected by which party drafted any part of this Agreement. By executing this Agreement, the parties acknowledge that they (a) enter into and execute this Agreement knowingly, voluntarily and willingly of their own volition with such consultation with legal counsel as they deem appropriate; (b) have had a sufficient amount of time to consider this Agreement’s terms and conditions, and to consult an attorney before signing this Agreement; (c) have read this Agreement, understand all of its terms, appreciate the significance of those terms and have made the decision to accept them as stated herein; and (d) have not relied upon any representation or statement not set forth herein. S-1 CR150-225-840710.v7 IN WITNESS WHEREOF, the EDA has caused this Agreement to be duly executed in its name and on its behalf, and the Developer has caused this Agreement to be duly executed in its name and on its behalf, on or as of the date first above written. ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF CRYSTAL, MINNESOTA By _________________________________ Name: Therese Kiser Its: President By _________________________________ Name: Adam R. Bell Its: Executive Director STATE OF MINNESOTA ) ) SS. COUNTY OF HENNEPIN ) The foregoing instrument was acknowledged before me this _____ day of ___________, 2023 by _______________, the President of the Economic Development Authority of the City of Crystal, Minnesota on behalf of the EDA. ________________________________ Notary P ublic STATE OF MINNESOTA ) ) SS. COUNTY OF HENNEPIN ) The foregoing instrument was acknowledged before me this _____ day of ___________, 2023 by _______________, the Executive Director of the Economic Development Authority of the City of Crystal, Minnesota on behalf of the EDA. ________________________________ Notary Public This is a signature page to the TIF Assistance Agreement. S-2 CR150-225-840710.v7 CRYSTAL HOUSING GROUP, LLC, a Minnesota limited liability company By: Crystal Housing Partners, LLC Its: Manager By: ____________________________ Name: James J. Thelen Its: Secretary/Treasurer STATE OF MINNESOTA ) ) SS. COUNTY OF _______________ ) The foregoing instrument was acknowledged before me this _____ day of ___________, 2023 by James J. Thelen, the Secretary/Treasurer Crystal Housing Partners, LLC, the Manager of Crystal Housing Group, LLC on behalf of the company. ________________________________ Notary Public This is a signature page to the TIF Assistance Agreement. A-1 CR150-225-840710.v7 EXHIBIT A DESCRIPTION OF TIF DISTRICT The area encompassed by the TIF District shall include the property described below and all adjacent or internal roads and all street or utility rights-of-way. Parcel ID #s: 09-118-21-22-0030, 09-118-21-22-0031, 09-118-21-22-0032, 09-118-21-22-0033 B-1 CR150-225-840710.v7 EXHIBIT B LEGAL DESCRIPTION OF DEVELOPMENT PROPERTY Lot 1, Block 1 of Crystal Housing Group Addition C-1 CR150-225-840710.v7 EXHIBIT C PUBLIC DEVELOPMENT COSTS Land acquisition Foundations and footings Environmental testing Soil borings Site grading and improvements Underground and above ground utilities All rental housing construction costs eligible for reimbursement under the TIF Act D-1 CR150-225-840710.v7 EXHIBIT D FORM OF TAXABLE TIF NOTE No. R-1 $[389,000] UNITED STATES OF AMERICA STATE OF MINNESOTA COUNTY OF HENNEPIN CITY CRYSTAL, MINNESOTA TAXABLE TAX INCREMENT REVENUE NOTE (SAND HOUSING PROJECT) ___________, 20__ The EDA of Crystal, Minnesota (the “EDA”), hereby acknowledges itself to be indebted and, for value received, hereby promises to pay the amounts hereinafter described (the “Payment Amounts”) to Crystal Housing Group, LLC, a Minnesota limited liability company or its registered assigns (the “Registered Owner”), the principal amount of ______________and no/100’s dollars ($_______), but only in the manner, at the times, from the sources of revenue, and to the extent hereinafter provided. This Note is issued pursuant to that certain TIF Assistance Agreement, dated as of ______, 2023, as the same may be amended from time to time (the “TIF Assistance Agreement”), by and between the EDA and Crystal Housing Group, LLC (the “Developer”). Unless otherwise defined herein or unless context requires otherwise, undefined terms used herein shall have the meanings set forth in the TIF Assistance Agreement. The outstanding and unpaid principal amount of this Note shall bear simple, non- compounding interest at the rate equal to [__]% (which is the lesser of 4.625% per annum or the rate per annum on the Developer’s first mortgage financing for the Project); provided that no interest shall accrue on this Note during any period that an Event of Default has occurred, and such Event of Default is continuing, under the TIF Assistance Agreement and EDA has exercised its remedy under the TIF Assistance Agreement to suspend payment on the Note. Interest shall be computed on the basis of a 360-day year of twelve 30-day months. The amounts due under this Note shall be payable on August 1, 2025 and on each February 1 and August 1 thereafter to and including the earliest of (i) the date on which the entire principal and accrued interest on the TIF Note has been paid in full; or (ii) February 1, 2035; or (iii) any earlier date the TIF Assistance Agreement or this Note is cancelled in accordance with the terms of the TIF Assistance Agreement or deemed paid in full; or (iv) the February 1 following the date the TIF District is terminated in accordance with the TIF Act (the “Final Payment Date”) or, if the first should not be a Business Day (as defined in the TIF Assistance Agreement) the next succeeding Business Day (collectively, the “Payment Dates”). On each Payment Date, the EDA shall pay by check or draft mailed to the person that was the Registered Owner of this Note at the close of the last Business Day preceding such Payment Date an amount equal to 90% of the Tax Increments (as hereinafter defined) received by the EDA during the 6-month period preceding D-2 CR150-225-840710.v7 such Payment Date (“Pledged Tax Increments”). “Tax Increments” are the tax increments derived from the Development Property (as defined in the TIF Assistance Agreement) and the improvements thereon which have been received and are permitted to be retained by the EDA in accordance with the Minnesota Statutes, Sections 469.174 through 469.1794, as the same may be amended or supplemented from time to time (the “TIF Act”) including, without limitation, Minnesota Statutes, Sections 469.177; 469.176, Subd. 4h; and 469.175, Subd. 1a, as the same may be amended from time to time. Payments on this Note shall be payable solely from the Pledged Tax Increments. All payments made by the EDA under this Note shall first be applied to accrued interest and then to principal. If Pledged Tax Increments are insufficient to pay any accrued interest due, such unpaid interest shall be carried forward without interest. This Note shall terminate and be of no further force and effect following the Final Payment Date defined above, or any date upon which the EDA shall have terminated the TIF Assistance Agreement under Section 4.2 thereof or on the date that all principal and interest payable hereunder shall have been or deemed paid in full, whichever occurs earliest. This Note may be prepaid in whole or in part at any time without penalty. The EDA makes no representation or covenant, express or implied, that the Pledged Tax Increments will be sufficient to pay, in whole or in part, the amounts which are or may become due and payable hereunder. There are risk factors in the amount of Tax Increments that may actually be received by the EDA and some of those factors are listed on the attached Exhibit 1. The Registered Owner acknowledges these risk factors and understands and agrees that payments by the EDA under this Note are subject to these and other factors. The EDA’s payment obligations hereunder are subject to Sections 3.2(10) of the TIF Assistance Agreement and shall be further subject to the conditions that (i) no Event of Default under Section 4.1 of the TIF Assistance Agreement shall have occurred and be continuing at the time payment is otherwise due hereunder, including without limitation failure to obtain the Compliance Certificate in accordance with Section 3.3 of the TIF Assistance Agreement (as defined therein), and (ii) the TIF Assistance Agreement shall not have been terminated pursuant to Section 4.2, and (iii) all conditions set forth in Section 3.2(2) of the TIF Assistance Agreement have been satisfied as of such date. Any such suspended and unpaid amounts shall become payable, without interest accruing thereon in the meantime, if this Note has not been terminated in accordance with Section 4.2 of the TIF Assistance Agreement and said Event of Default shall thereafter have been cured in accordance with Section 4.2. If pursuant to the occurrence of an Event of Default under the TIF Assistance Agreement the EDA elects, in accordance with the TIF Assistance Agreement to cancel and rescind the TIF Assistance Agreement and/or this Note, the EDA shall have no further debt or obligation under this Note whatsoever. Reference is hereby made to all of the provisions of the TIF Assistance Agreement, for a fuller statement of the rights and obligations of the EDA to pay the principal of this Note and the interest thereon, and said provisions are hereby incorporated into this Note as though set out in full herein. THIS NOTE IS A SPECIAL, LIMITED REVENUE OBLIGATION OF THE EDA AND NOT A GENERAL OBLIGATION OF THE EDA OR THE CITY AND IS PAYABLE BY THE EDA ONLY FROM THE SOURCES AND SUBJECT TO THE QUALIFICATIONS STATED OR REFERENCED HEREIN. THIS NOTE IS NOT A GENERAL OBLIGATION OF THE EDA, AND THE FULL FAITH AND CREDIT AND D-3 CR150-225-840710.v7 TAXING POWERS OF THE EDA OR CITY ARE NOT PLEDGED TO THE PAYMENT OF THE PRINCIPAL OF OR INTEREST ON THIS NOTE AND NO PROPERTY OR OTHER ASSET OF THE EDA OR THE CITY, SAVE AND EXCEPT THE ABOVE-REFERENCED PLEDGED TAX INCREMENTS, IS OR SHALL BE A SOURCE OF PAYMENT OF THE EDA’S OBLIGATIONS HEREUNDER. The Registered Owner shall never have or be deemed to have the right to compel any exercise of any taxing power of the EDA or of any other public body, and neither the EDA nor any person executing or registering this Note shall be liable personally hereon by reason of the issuance or registration thereof or otherwise. This Note is issued by the EDA in aid of financing a project pursuant to and in full conformity with the Constitution and laws of the State of Minnesota, including the TIF Act. This Note may be assigned only as provided in Section 5.3 of the TIF Assistance Agreement and subject to the assignee executing and delivering to the EDA the Acknowledgment Regarding TIF Note in the form included in Exhibit 2. Additionally, in order to assign the Note, the assignee shall surrender the same to the EDA either in exchange for a new fully registered note or for transfer of this Note on the registration records maintained by the EDA for the Note. Each permitted assignee shall take this Note subject to the foregoing conditions and subject to all provisions stated or referenced herein. IT IS HEREBY CERTIFIED AND RECITED that all acts, conditions, and things required by the Constitution and laws of the State of Minnesota to be done, to have happened, and to be performed precedent to and in the issuance of this Note have been done, have happened, and have been performed in regular and due form, time, and manner as required by law; and that this Note, together with all other indebtedness of the EDA outstanding on the date hereof and on the date of its actual issuance and delivery, does not cause the indebtedness of the EDA to exceed any constitutional or statutory limitation thereon. D-4 CR150-225-840710.v7 IN WITNESS WHEREOF, the Economic Development Authority of the City of Crystal, Minnesota by its Commission, has caused this Note to be executed by the manual signatures of its President and Executive Director and has caused this Note to be issued on and dated as of the date first written above. ECONOMIC DEVELOPMENT AUTHOIRTY OF THE CITY OF CRYSTAL, MINNESOTA By______________________________________ Its President By ____________________________________ Its Signature Page for Tax Increment Revenue Note (Sand Housing Project) D-5 CR150-225-840710.v7 CERTIFICATION OF REGISTRATION It is hereby certified that the foregoing Note, as originally issued on the date first written above, was on said date registered in the name of Crystal Housing Group, LLC , a Minnesota limited liability company, and that, at the request of the Registered Owner of this Note, the undersigned has this day registered the Note in the name of such Registered Owner, as indicated in the registration blank below, on the books kept by the undersigned for such purposes. NAME AND ADDRESS OF REGISTERED OWNER DATE OF REGISTRATION SIGNATURE OF ASSISTANT TREASURER Crystal Housing Group, LLC [ADDRESS] [CITY, STATE, ZIP] _________, 20__ ___________________ ____________________ ____________________ ____________________ ____________________ _________, 20__ ___________________ ____________________ ____________________ ____________________ ____________________ _________, 20__ ___________________ **This Note has been collaterally assigned pursuant to Construction Lender Collateral Assignment and the Permanent Lender Collateral Assignment, attached hereto and pursuant to such agreements, the payments on this Note will be made to the initial Registered Owner until the Authority receives contrary notice and direction in accordance with such agreements and this Note is delivered to the Authority for registration in the name of the applicable assignee thereunder. D-6 CR150-225-840710.v7 Exhibit 1 to Taxable TIF Note RISK FACTORS Risk factors on the amount of Tax Increments that may actually be received by the EDA include but are not limited to the following: 1. Value of Project. If the contemplated Project (as defined in the TIF Assistance Agreement) constructed in the tax increment financing district is completed at a lesser level of value than originally contemplated, it will generate fewer taxes and fewer tax increments than originally contemplated. 2. Damage or Destruction. If the Project is damaged or destroyed after completion, their value will be reduced, and taxes and tax increments will be reduced. Repair, restoration, or replacement of the Project may not occur, may occur after only a substantial time delay, or may involve property with a lower value than the Project, all of which would reduce taxes and tax increments. 3. Change in Use to Tax-Exempt. The Project could be acquired by a party that devotes it to a use which causes the property to be exempt from real property taxation. Taxes and tax increments would then cease. 4. Depreciation. The Project could decline in value due to changes in the market for such property or due to the decline in the physical condition of the property. Lower market valuation will lead to lower taxes and lower tax increments. 5. Non-payment of Taxes. If the property owner does not pay property taxes, either in whole or in part, the lack of taxes received will cause a lack of tax increments. The Minnesota system of collecting delinquent property taxes is a lengthy one that could result in substantial delays in the receipt of taxes and tax increments, and there is no assurance that the full amount of delinquent taxes would be collected. Amounts distributed to taxing jurisdictions upon a sale following a tax forfeiture of the property are not tax increments. 6. Reductions in Taxes Levied. If property taxes are reduced due to decreased municipal levies, taxes and tax increments will be reduced. Reasons for such reduction could include lower local expenditures or changes in state aids to municipalities. For instance, in 2001 the Minnesota Legislature enacted an education funding reform that involved the state increasing school aid in lieu of the local general education levy (a component of school district tax levies). 7. Reductions in Tax Capacity Rates. The taxable value of real property is determined by multiplying the market value of the property by a tax capacity rate. Tax capacity rates vary by certain categories of property; for example, the tax capacity rates for residential homesteads are currently less than the tax capacity rates for commercial and industrial property. In 2001 the Minnesota Legislature enacted property tax reform that lowered various tax capacity rates to D-7 CR150-225-840710.v7 “compress” the difference between the tax capacity rates applicable to residential homestead properties and commercial and industrial properties. 8. Changes to Local Tax Rate. The local tax rate to be applied in the tax increment financing district is the lower of the current local tax rate or the original local tax rate for the tax increment financing district. In the event that the Current Local Tax Rate is higher than the Original Local Tax Rate, then the “excess” or difference that comes about after applying the lower Original Local Tax Rate instead of the Current Local Tax Rate is considered “excess” tax increment and is distributed by Hennepin County to the other taxing jurisdictions and such amount is not available to the EDA as tax increment. 9. Legislation. The Minnesota Legislature has frequently modified laws affecting real property taxes, particularly as they relate to tax capacity rates and the overall level of taxes as affected by state aid to municipalities. 10. Affordable Housing Declaration. The TIF District will cease to qualify as a housing tax increment financing district and the TIF Note will terminate if the Project ceases to be operated in accordance with this Agreement. D-8 CR150-225-840710.v7 Exhibit 2 to Taxable TIF Note ACKNOWLEDGMENT REGARDING TIF NOTE The undersigned, ______________ a ___________ (“Note Holder”), hereby certifies and acknowledges that: A. On the date hereof the Note Holder has [acquired from]/[made a loan (the “Loan”) [to/for the benefit] of] Crystal Housing Group, LLC (the “Developer”) [secured in part by] the Taxable Tax Increment Revenue Note (Crystal Sands Housing Project), a pay-as-you-go tax increment revenue note (the “Note”) in the original principal amount of [up to] $[386000] [dated __________, 20___ of]/[to be issued by] the Economic Development Authority of the City of Crystal , Minnesota (the “EDA”). B. The Note Holder has had the opportunity to ask questions of and receive from the Developer all information and documents concerning the Note as it requested and has had access to any additional information the Note Holder thought necessary to verify the accuracy of the information received. In determining to [acquire the Note]/[make the Loan], the Note Holder has made its own determinations and has not relied on the EDA or information provided by the EDA. C. The Note Holder represents and warrants that: 1. The Note Holder is acquiring [the Note]/[an interest in the Note as collateral for the Loan] for investment and for its own account, and without any view to resale or other distribution. 2. The Note Holder has such knowledge and experience in financial and business matters that it is capable of evaluating the merits and risks of acquiring [the Note]/[an interest in the Note as collateral for the Loan]. 3. The Note Holder understands that the Note is a security which has not been registered under the Securities Act of 1933, as amended, or any state securities law, and must be held until its sale is registered or an exemption from registration becomes available. 4. The Note Holder is aware of the limited payment source for the Note and interest thereon and risks associated with the sufficiency of that limited payment source. 5. The Note Holder is [a bank or other financial institution] / [the owner of the property from which the tax increments which are pledged to the Note are generated]. D. The Note Holder understands that the Note is payable solely from certain tax increments derived from certain properties located in a tax increment financing district, if and as received by the EDA. The Note Holder acknowledges that the EDA has made no representation or covenant, express or implied, that the revenues pledged to pay the Note will be sufficient to pay, in whole or in part, the principal and interest due on the Note. Any amounts which have not been D-9 CR150-225-840710.v7 paid on the Note on or before the final maturity date of the Note shall no longer be payable, as if the Note had ceased to be an obligation of the EDA. The Note Holder understands that the Note will never represent or constitute a general obligation, debt or bonded indebtedness of the EDA or the City of Crystal, Minnesota (the “City”), the State of Minnesota, or any political subdivision thereof and that no right will exist to have taxes levied by the EDA, the City, the State of Minnesota, or any political subdivision thereof for the payment of principal and interest on the Note. E. The Note Holder understands that the Note is payable solely from certain tax increments, which are taxes received on improvements made to certain property (the “Project”) in a tax increment financing district from the increased taxable value of the property over its base value at the time that the tax increment financing district was created, which base value is called “original net tax capacity”. There are risk factors in relying on tax increments to be received, which include, but are not limited to, the following: 1. Value of Project. If the contemplated Project constructed in the tax increment financing district is completed at a lesser level of value than originally contemplated, it will generate fewer taxes and fewer tax increments than originally contemplated. 2. Damage or Destruction. If the Project is damaged or destroyed after completion, their value will be reduced, and taxes and tax increments will be reduced. Repair, restoration, or replacement of the Project may not occur, may occur after only a substantial time delay, or may involve property with a lower value than the Project, all of which would reduce taxes and tax increments. 3. Change in Use to Tax-Exempt. The Project could be acquired by a party that devotes it to a use which causes the property to be exempt from real property taxation. Taxes and tax increments would then cease. 4. Depreciation. The Project could decline in value due to changes in the market for such property or due to the decline in the physical condition of the property. Lower market valuation will lead to lower taxes and lower tax increments. 5. Non-payment of Taxes. If the property owner does not pay property taxes, either in whole or in part, the lack of taxes received will cause a lack of tax increments. The Minnesota system of collecting delinquent property taxes is a lengthy one that could result in substantial delays in the receipt of taxes and tax increments, and there is no assurance that the full amount of delinquent taxes would be collected. Amounts distributed to taxing jurisdictions upon a sale following a tax forfeiture of the property are not tax increments. 6. Reductions in Taxes Levied. If property taxes are reduced due to decreased municipal levies, taxes and tax increments will be reduced. Reasons for such reduction could include lower local expenditures or changes in state aids to municipalities. For instance, in 2001 the Minnesota Legislature enacted an education funding reform that D-10 CR150-225-840710.v7 involved the state increasing school aid in lieu of the local general education levy (a component of school district tax levies). 7. Reductions in Tax Capacity Rates. The taxable value of real property is determined by multiplying the market value of the property by a tax capacity rate. Tax capacity rates vary by certain categories of property; for example, the tax capacity rates for residential homesteads are currently less than the tax capacity rates for commercial and industrial property. In 2001 the Minnesota Legislature enacted property tax reform that lowered various tax capacity rates to “compress” the difference between the tax capacity rates applicable to residential homestead properties and commercial and industrial properties. 8. Changes to Local Tax Rate. The local tax rate to be applied in the tax increment financing district is the lower of the current local tax rate or the original local tax rate for the tax increment financing district. In the event that the Current Local Tax Rate is higher than the Original Local Tax Rate, then the “excess” or difference that comes about after applying the lower Original Local Tax Rate instead of the Current Local Tax Rate is considered “excess” tax increment and is distributed by Hennepin County to the other taxing jurisdictions and such amount is not available to the EDA as tax increment. 9. Legislation. The Minnesota Legislature has frequently modified laws affecting real property taxes, particularly as they relate to tax capacity rates and the overall level of taxes as affected by state aid to municipalities. 10. Affordable Housing Declaration. The TIF District will cease to qualify as a housing tax increment financing district and the TIF Note will terminate if the Project ceases to be operated in accordance with the TIF Assistance Agreement defined below. F. The Note Holder acknowledges that the Note was issued as part of a TIF Assistance Agreement between the EDA and the Developer dated December ___, 2021 (“TIF Assistance Agreement”), and that the EDA has the right to suspend payments under this Note and/or terminate the Note upon an Event of Default under the TIF Assistance Agreement. G. The Note Holder acknowledges that the EDA makes no representation about the tax treatment of, or tax consequences from, the Note Holder’s acquisition of [the Note]/[an interest in the Note as collateral for the Loan]. WITNESS our hand this ___ day of _______, 20__. Note Holder: _________________________ By ________________________ _________________________ Its ________________________ E-1 CR150-225-840710.v7 EXHIBIT E Certification of Tenant Eligibility TENANT INCOME CERTIFICATION Initial Certification Recertification Other _______________ Effective Date: _________________________ Move-in Date: __________________________ (MM/DD/YY): _________________________ PART I. DEVELOPMENT DATA Property Name: Address: ____________Crystal, Minnesota County: Hennepin Unit Number: ________________ BIN #: _______________ # Bedrooms: ___________ PART II. HOUSEHOLD COMPOSITION HH Br # Last Name First Name & Middle Initial Relationship to Head of Household Date of Birth (MM/DD/YY) F/T Student (Y or N) Social Security or Alien Reg. No. 1 HEAD 2 3 4 5 6 PART III. GROSS ANNUAL INCOME (USE ANNUAL AMOUNTS) HH Br # (A) Employment or Wages (B) Soc. Security / Pensions (C) Public Assistance (D) Other Income TOTAL $ $ $ $ Add totals from (A) through (D) above TOTAL INCOME (E): $ E-2 CR150-225-840710.v7 PART IV. INCOME FROM ASSETS HH Mbr# (F) Type of Asset (G) C/I (H) Cash Value of Asset (I) Annual Income from Asset TOTALS: $ $ Enter Column (H) Total Passbook Rate if over $5,000 $________________ x 2.00 % = (J) Imputed Income Enter the greater of the total column I, or J: imputed income TOTAL INCOME FROM ASSETS (K) $ $ (L) Total Annual Household Income from all sources [Add (E) + (K)] $ HOUSEHOLD CERTIFICATION & SIGNATURES The information on this form will be used to determine maximum income eligibility. I/we have provided for each person(s) set forth in Part II acceptable verification of current anticipated annual income. I/we agree to notify the landlord immediately upon any member of the household moving out of the unit or any new member moving in. I/we agree to notify the landlord immediately upon any member becoming a full-time student. Under penalties of perjury, I/we certify that the information presented in this Certification is true and accurate to the best of my/our knowledge and belief. The undersigned further understands that providing false representations herein constitutes an act of fraud. False, misleading, or incomplete information may result in the termination of the lease agreement. _________________________ Signature ____________________ (Date) _________________________ Signature ____________________ (Date) _________________________ Signature ____________________ (Date) _________________________ Signature ____________________ (Date) PART V. DETERMINATION OF INCOME ELIGIBILITY TOTAL ANNUAL HOUSEHOLD INCOME FROM ALL SOURCES From Item (L) on page 1 Current Income Limit per Family Size: $ _________________ Household Income at Move-in $__________________ Household Meets Income Restriction at: 60% 50% 40% 30% ___% RECERTIFICATION ONLY: Current Income Limit x 140% $ __________________________________ Household income exceeds 140% at recertification: Yes No Household Size at Move-in: _____________ $ E-3 CR150-225-840710.v7 PART VI. RENT Not Applicable PART VII. STUDENT STATUS ARE ALL OCCUPANTS FULL-TIME STUDENTS? yes no If yes, enter student explanation** (also attach documentation) Student explanation: 1. TANF assistance 2. Job training program 3. Single parent/dependent child 4. Married/joint return* *Exception for married/joint return is the only exception available for units necessary to qualify tax-exempt bonds. PART VIII. PROGRAM TYPE Mark the program(s) listed below (a. through e.) for which this household’s unit will be counted toward the property’s occupancy requirements. Under each program marked, indicate the household’s income status as established by this certification/recertification a. Tax Credit b. HOME c. Tax Exempt d. AHDP e. ____________ (Name of Program) See Part V above. Income Status Income Status Income Status Income Status ≤ 50% AMGI ≤ 60% AMGI ≤ 80% AMGI ≤ 0I ** 50% AMGI 60% AMGI 80% AMGI 0I ** ≤ 50% AMGI ≤ 80% AMGI ≤ 0I ** __________ __________ ≤ 0I ** ** Upon recertification, household was determined over income (OI) according to eligibility requirements of the program(s) marked above. SIGNATURE OF OWNER / REPRESENTATIVE Based on the representations herein and upon the proofs and documentation required to be submitted, the individual(s) named in Part II of this Tenant Income Certification is/are eligible under the provisions of Section 42 of the Internal Revenue Code, as amended, and the Regulatory Agreement (if applicable), to live in a unit in this Project. ________________________________________________ ________________ SIGNATURE OF OWNER / REPRESENTATIVE DATE Enter 1-4 E-4 CR150-225-840710.v7 INSTRUCTIONS FOR COMPLETING TENANT INCOME CERTIFICATION This form is to be completed by the owner or an authorized representative. Part I – Development Data Check the appropriate box for Initial Certification (move-in), Recertification (annual recertification), or Other. If Other, designate the purpose of the recertification (i.e., a unit transfer, a change in household composition, or other state-required recertification). Move-in Date Enter the date the tenant has or will take occupancy of the unit. Effective Date Enter the effective date of the certification. For move-in, this should be the move-in date. For annual recertification, this effective date should be no later than one year from the effective date of the previous (re)certification. Property Name Enter the name of the development. County Enter the county (or equivalent) in which the building is located. BIN # Enter the Building Identification Number (BIN) assigned to the building (from IRS Form 8609). Address Enter the unit number. Unit Number Enter the unit number. # Bedrooms Enter the number of bedrooms in the unit. Part II – Household Composition List all occupants of the unit. State each household member’s relationship to the head of the household by using one of the following coded definitions: H Head of household S Spouse A Adult co-tenant O Other family member C Child F Foster child L Live-in caretaker N None of the above Enter the date of birth, student status, and Social Security number or alien registration number for each occupant. If there are more than seven occupants, use an additional sheet of paper to list the remaining household members and attach it to the certification. E-5 CR150-225-840710.v7 Part III – Annual Income See HUD Handbook 4350.3 for complete instructions on verifying and calculating income, including acceptable forms of verification. From the third party verification forms obtained from each income source, enter the gross amount anticipated to be received for the 12 months from the effective date of the (re)certification. Complete a separate line for each income-earning member. List the respective household member number from Part II. Column (A) Enter the annual amount of wages, salaries, tips, commissions, bonuses, and other income from employment; distributed profits and/or net income from a business. Column (B) Enter the annual amount of Social Security, Supplemental Security Income, pensions, military retirement, etc. Column (C) Enter the annual amount of income received from public assistance (i.e., TANF, general assistance, disability, etc.) Column (D) Enter the annual amount of alimony, child support, unemployment benefits, or any other income regularly received by the household. Row (E) Add the totals from columns (A) through (D) above. Enter this amount. Part IV – Income from Assets See HUD Handbook 4350.3 for complete instructions on verifying and calculating income from assets, including acceptable forms of verification. From the third party verification forms obtained from each asset source, list the gross amount anticipated to be received during the 12 months from the effective date of the certification. List the respective household member number from Part II and complete a separate line for each member. Column (F) List the type of asset (i.e., checking account, savings account, etc.) Column (G) Enter C (for current, if the family currently owns or holds the asset), or I (for imputed, if the family has disposed of the asset for less than fair market value within two years of the effective date of (re)certification). Column (H) Enter the cash value of the respective asset. Column (I) Enter the anticipated annual income from the asset (i.e., savings account balance multiplied by the annual interest rate). E-6 CR150-225-840710.v7 TOTALS Add the total of Column (H) and Column (I), respectively. If the total in Column (H) is greater than $5,000, you must do an imputed calculation of asset income. Enter the Total Cash Value, multiply by 2% and enter the amount in (J), Imputed Income. Row (K) Enter the Greater of the total in Column (I) or (J) Row (L) Total Annual Household Income from All Sources Add (E) and (K) and enter the total E-7 CR150-225-840710.v7 Certificate of Continuing Program Compliance Date: ___________________ The following information with respect to the Project located at 5240 West Broadway Avenue in the City of Crystal , Minnesota (the “Project”), is being provided by Crystal Housing Group, LLC (the “Owner”) to the Economic Development Authority of the City of Crystal , Minnesota (the “EDA”), with respect to the Project: (A) The total number of residential units which are available for occupancy is 58. The total number of these units occupied is _____. The total number of these units occupied or held open for occupancy by Qualifying Tenants is _________________ (at least 40%, 24 units). (B) The vacancy rate at the Project in the last 12 months is ___%. (C) The following residential units which are included in (D) below, have been re-designated as residential units for “Qualifying Tenants,” as the term is defined in the TIF Assistance Agreement since _______________, 20___, the date on which the last “Certificate of Continuing Program Compliance” was filed with the EDA by the Owner: Unit Number Previous Designation of Unit (if any) Replacing Unit Number ___________ _________________ _________________ ___________ _________________ _________________ E-8 CR150-225-840710.v7 (D) The following residential units are considered to be occupied by Qualifying Tenants based on the information set forth below (for a total of 24 units): Unit Number Last Name of Tenant Number of Persons Residing in the Unit Number of Bedrooms Total Adjusted Gross Income Income Qualification Level (60%) Date of Initial Occupancy Date Vacated and Held for Qualifying Tenants, if Applicable 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 (E) The Owner has obtained an initial “Certification of Tenant Eligibility,” from each Tenant named in (D) above, and each such Certificate is being maintained by the Owner in its records with respect to the Project. Attached hereto is the most recent initial “Certification of Tenant Eligibility” for each Tenant named in (D) above who signed such a Certification since ______________, 20___, the date on which the last “Certificate of Continuing Program Compliance” was filed with the EDA by the Owner. (F) In renting the residential units in the Project, the Owner has not given preference to any particular group or class of persons (except for persons who qualify as Qualifying Tenants); and none of the units listed in (D) above have been rented for occupancy entirely by students, no one of which is entitled to file a joint return for federal income tax purposes. All of the residential units in the Project have been rented pursuant to a written lease, and the term of each lease is at least 12 months for tenant’s first year of occupancy. E-9 CR150-225-840710.v7 (G) The information provided in this “Certificate of Continuing Program Compliance” is accurate and complete, and no matters have come to the attention of the Owner which would indicate that any of the information provided herein, or in any “Certification of Tenant Eligibility” obtained from the Tenants named herein, is inaccurate or incomplete in any respect. (H) The following transfers or other changes in ownership of the Project or any interest therein have occurred in the last 12 months: [NONE] or [DESCRIBE] (I) To the best knowledge of the person executing this certificate after due inquiry, all the residential units were rented or available for rental on a continuous basis during the year to members of the general public. (J) The Owner certifies that as of the date hereof ___% of the residential dwelling units in the Project are occupied or held open for occupancy by Qualifying Tenants, as defined and provided in the TIF Assistance Agreement. (K) The Project is in continuing compliance with the TIF Assistance Agreement. IN WITNESS WHEREOF, I have hereunto affixed my signature, on behalf of the Owner, on ____________________, 20__. CRYSTAL HOUSING GROUP, LLC By: Crystal Housing Partners, LLC Its: Manager By: ____________________________ Its: ____________________________ F-1 CR150-225-840710.v7 EXHIBIT F PERMITTED ENCUMBRANCES [INSERT] G-1 CR150-225-840710.v7 EXHIBIT G CERTIFICATE OF COMPLETION OF PROJECT __________, 20___ WHEREAS, the Economic Development Authority of the City of Crystal, Minnesota, a public body corporate and politic under the laws of the State of Minnesota (the “EDA”), and Crystal Housing Group, LLC, a Minnesota limited liability company (the “Developer”) have entered into a TIF Assistance Agreement (the “TIF Assistance Agreement”), dated ________, 2023; and WHEREAS, the TIF Assistance Agreement requires the Developer to construct a Project (as that term is defined in the TIF Assistance Agreement); WHEREAS, the Developer has constructed the Project in a manner deemed sufficient by the EDA to permit the execution of this certification in accordance with Section 3.8 of the TIF Assistance Agreement; NOW, THEREFORE, this is to certify that the Developer has constructed the Project in accordance with the TIF Assistance Agreement. The remaining covenants of the Developer under the TIF Assistance Agreement are not intended to run with title to the Development Property or bind successors in title to the Development Property. G-2 CR150-225-840710.v7 The EDA has, as of the date and year first above written, set its hand hereon. ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF CRYSTAL, MINNESOTA By Its President By Its Executive Director STATE OF MINNESOTA ) ) SS. COUNTY OF HENNEPIN ) The foregoing instrument was acknowledged before me this _____________, 2023, by ______________, the President of the Economic Development Authority of the City of Crystal, Minnesota, on behalf of the EDA. Notary Public STATE OF MINNESOTA ) ) SS. COUNTY OF HENNEPIN ) The foregoing instrument was acknowledged before me this _____________, 2023, by __________________, the Executive Director of the Economic Development Authority of the City of Crystal, Minnesota, on behalf of the EDA Notary Public H-1 CR150-225-840710.v7 EXHIBIT H PROJECT SOURCES AND USES INCLUDING TOTAL DEVELOPMENT COSTS I-1 CR150-225-840710.v7 EXHIBIT I FORM OF MINIMUM ASSESSMENT AGREEMENT THIS AGREEMENT, dated as of this __ day of _______, 2023, is between the ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF CRYSTAL, MINNESOTA (the “EDA”) and CRYSTAL HOUSING GROUP, LLC, a Minnesota limited liability company (the “Developer”). WITNESSETH WHEREAS, on or before the date hereof the EDA and Developer have entered into a TIF Assistance Agreement dated as of ___________, 2023 (the “TIF Agreement”) regarding certain real property located in the City of Crystal , Minnesota (the “City”) the legal description of which is attached hereto as Exhibit A (the “Development Property”); WHEREAS, it is contemplated that pursuant to said Agreement, the Developer will cause to be constructed an affordable multifamily housing development consisting of approximately 58 housing units with 52 stalls of underground parking and 65 surface parking stalls to be constructed, owned, and operated by the Developer (the “Project”), in accordance with plans and specifications approved by the EDA; WHEREAS, the EDA and Developer desire to establish a minimum market value for the Development Property and the improvements constructed or to be constructed thereon, pursuant to Minnesota Statutes, Section 469.177; and WHEREAS, the Developer has provided the County Assessor with the plans and specifications for the Project to be constructed according to the TIF Agreement; WHEREAS, the Developer has acquired the Development Property. WHEREAS, the City and the Assessor have reviewed plans and specifications for the Project. NOW, THEREFORE, the parties to this Agreement, in consideration of the promises, covenants and agreements made by each to the other, do hereby agree as follows: 1. As of January 2, 2024, the minimum market value, which shall be assessed for the Development Property for taxes payable 2025, shall not be less than $2,827,500, commencing as of January 2, 2025, the minimum market value, which shall be assessed for the Development Property for taxes payable 2026 shall not be less than $8,482,500, and commencing as of January 2, 2026, the minimum market value, which shall be assessed for the Development Property for taxes payable 2027 and in each year thereafter, shall not be less than $11,310,000. 2. The minimum market values herein established shall be of no further force and effect after assessment on or before January 31, 2035 for taxes payable in 2036; provided, however, this Agreement shall terminate earlier upon such date as the earliest to occur of (i) the date on which the entire principal and accrued interest on the TIF Note (as defined in the TIF I-2 CR150-225-840710.v7 Agreement) has been paid in full; or (ii) any earlier date the TIF Agreement or the TIF Note is cancelled in accordance with the terms thereof or deemed paid in full; or (iii) the date the TIF District (as defined in the TIF Agreement) is terminated in accordance with the TIF Act (as defined in the TIF Agreement); or (iv) the date the EDA cancels the TIF Note upon a written request for termination from the Developer (the “Termination Date”). If the Termination Date is earlier than the assessment on or before January 31, 2035 for taxes payable in 2036, the EDA shall duly execute and record a release of this Agreement upon the written request and sole expense of the then holder of fee title to the Development Property. 3. This Agreement shall be recorded by the EDA with the County Recorder of Hennepin County, Minnesota and in the Office of the Hennepin County Registrar of Titles. The Developer shall pay all costs of recording. 4. Neither the preambles nor provisions of this Agreement are intended to, or shall they be construed as, modifying the terms of the TIF Agreement between the EDA and the Developer. 5. This Agreement shall inure to the benefit of and be binding upon the successors and assigns of the parties, shall be governed by and interpreted pursuant to Minnesota law, and may be executed in counterparts, each of which shall constitute an original hereof and all of which shall constitute one and the same instrument. This Instrument Drafted By: Kennedy & Graven, Chartered (GAF) 150 South Fifth Street, Suite 700 Minneapolis, MN 55402-1299 I-3 CR150-225-840710.v7 IN WITNESS WHEREOF, the EDA and the Developer have caused this Minimum Assessment Agreement to be executed in their names and on their behalf all as of the date set forth above. ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF CRYSTAL, MINNESOTA By President By Executive Director STATE OF MINNESOTA ) ) SS. COUNTY OF HENNEPIN ) The foregoing instrument was acknowledged before me this _____ day of ___________, 2023 by _______________, the President of the Economic Development Authority of the City of Crystal, Minnesota on behalf of the EDA. ________________________________ Notary Public STATE OF MINNESOTA ) ) SS. COUNTY OF HENNEPIN ) The foregoing instrument was acknowledged before me this _____ day of ___________, 2023 by _______________, the Executive Director of Economic Development Authority the City of Crystal , Minnesota on behalf of the EDA. ________________________________ Notary Public I-4 CR150-225-840710.v7 CRYSTAL HOUSING GROUP, LLC By: Crystal Housing Partners, LLC Its: Manager By: ____________________________ Name: ____________________________ Its: _______________________________ STATE OF MINNESOTA ) ) SS. COUNTY OF _______ ) The foregoing instrument was acknowledged before me this _______________, 2023, by ______[NAME], the [TITLE] of Crystal Housing Partners, LLC, a Minnesota limited liability company, the Manager of Crystal Housing Group, LLC. Notary Public I-5 CR150-225-840710.v7 CERTIFICATION BY COUNTY ASSESSOR The undersigned Assessor, being legally responsible for the assessment of the property described in the foregoing Minimum Assessment Agreement, dated as of ___________, 2023 by the Economic Development Authority of the City of Crystal, Minnesota and Crystal Housing Group, LLC (the “MAA”), hereby certifies that the minimum market values assigned in the MAA to the Development Property and the Project (as those terms are defined in the MAA) are reasonable. ______________________________________ County Assessor for Hennepin County STATE OF MINNESOTA ) ) ss. COUNTY OF HENNEPIN ) This instrument was acknowledged before me on __________ _____, 2023, by _____________________, the County Assessor of Hennepin County. _______________________________________ _______________________________________ _______________________________________ _______________________________________ _______________________________________ _______________________________________ Notary Public I-6 CR150-225-840710.v7 EXHIBIT A TO MINIMUM ASSESSMENT AGREEMENT Legal Description of Development Property The property located in the City of Crystal, Hennepin County, Minnesota legally described as: [ADD LEGAL DESCRIPTION] 5240 Apartments, Crystal MHFA Dev. #8389 Allonge Endorsement to 2/13/2023 TIF Note (Ver. 10/21/2017) 1 ALLONGE ENDORSEMENT TO COUNTY OF HENNEPIN, CITY OF CRYSTAL TAX INCREMENT REVENUE NOTE (SAND HOUSING PROJECT) FOR VALUE RECEIVED, Crystal Housing Group, LLC, a Minnesota limited liability company (“Owner”) endorses, assigns and transfers to the Minnesota Housing Finance Agency, a public body corporate and politic of the State of Minnesota (“MHFA”), all right, title and interest in and to the following described “TIF Note”: United States of America State of Minnesota County of Hennepin City of Crystal Tax Increment Revenue Note (Sand Housing Project), in the original principal amount of $389,000.00, dated _________________, 20__, executed by the Economic Development Authority of the City of Crystal, Minnesota, as Maker, to Crystal Housing Group, LLC, a Minnesota limited liability company, as Holder. Notwithstanding the foregoing, Owner shall retain the right to collect the payments due under the TIF Note unless and until an event of default has occurred under any of those certain loan documents evidencing a loan in the amount of $6,041,000.00 from MHFA to Owner (a “Default”). Upon notice from MHFA to the Economic Development Authority of the City of Crystal that a Default has occurred, all payments due under the TIF Note will be paid directly to MHFA. Dated at Crystal, Minnesota, this ___ day of _____________, 20__. THIS ALLONGE IS TO BE AFFIXED TO THE NOTE DESCRIBED ABOVE CRYSTAL HOUSING GROUP, LLC a Minnesota limited liability company By: Crystal Housing Partners, LLC a Minnesota limited liability company Manager By: James J. Thelen, Secretary/Treasurer 5240 Apartments, Crystal MHFA Dev. #8389 Allonge Endorsement to 2/13/2023 TIF Note (Ver. 10/21/2017) 2 CONSENTED AND AGREED TO BY: ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF CRYSTAL, MINNESOTA a public body corporate and politic under the laws of the State of Minnesota By: ________________________________ Its President By: ________________________________ Its Executive Director 5240 Apartments, Crystal MHFA Dev. #8389 Assignment of Development Agreement 1 3/30/2023 (Ver. 10/21/2017) Minnesota Housing Finance Agency ASSIGNMENT OF DEVELOPMENT AGREEMENT THIS ASSIGNMENT OF DEVELOPMENT AGREEMENT (this “Assignment”) is made as of the _____ day of _________, 20__, by Crystal Housing Group, LLC, a Minnesota limited liability company, with its offices located at 366 10th Ave. S., Waite Park, MN 56837 (“Borrower”), to Minnesota Housing Finance Agency, a public body corporate and politic of the State of Minnesota, with its offices located at 400 Wabasha Street North, Suite 400, St. Paul, MN 55102-1109 (“Lender”). RECITALS A. Borrower has entered into a TIF Assistance Agreement with the Economic Development Authority of the City of Crystal, Minnesota, a public body corporate and politic under the laws of the State of Minnesota (the “City”), dated as of ___________, 20___, (the “Development Agreement”) concerning certain real property described in Exhibit A. B. The City has agreed to make payments to Borrower (the “TIF Payments”) in accordance with the terms and conditions of the Development Agreement. C. Borrower wishes to assign its rights under the Development Agreement to Lender, and Lender wishes to accept the assignment. NOW, THEREFORE, in consideration of the sum of One Dollar ($1.00) and other good and valuable consideration, Borrower sells, assigns, transfers, and sets over to Lender the Development Agreement, including all related rights and interests. 1. Borrower irrevocably appoints Lender as its attorney-in-fact to enforce and satisfy the Development Agreement for and on behalf of and in the name of Borrower or, at the option of Lender, in the name of Lender, with the same force and effect as Borrower could do if this Assignment had not been made. 2. Borrower agrees that Lender does not assume any of the obligations or duties of Borrower under or with respect to the Development Agreement unless and until Lender has given the City written notice of the assumption. 3. Borrower represents and warrants that: A. There have been no prior assignments of Borrower’s interest in the Development Agreement; B. It has the right to assign the Development Agreement to Lender; C. The Development Agreement is a valid, enforceable agreement; 5240 Apartments, Crystal MHFA Dev. #8389 Assignment of Development Agreement 2 3/30/2023 (Ver. 10/21/2017) D. None of the parties is in default under the Development Agreement; and E. All covenants, conditions and agreements have been performed as required in the Development Agreement except those not due to be performed until after the effective date of this Assignment. 4. Borrower agrees that no change in the terms of the Development Agreement will be valid without the written approval of Lender. 5. Borrower agrees not to assign, sell, pledge, mortgage or otherwise transfer or encumber its interest in the Development Agreement so long as this Assignment is in effect. 6. Borrower agrees to pay all costs and expenses (including, without limitation, reasonable attorney’s fees) that Lender may incur in exercising any of its rights under this Assignment. (THE REMAINING PORTION OF THIS PAGE IS INTENTIONALLY LEFT BLANK) 5240 Apartments, Crystal MHFA Dev. #8389 Assignment of Development Agreement 3 3/30/2023 (Ver. 10/21/2017) IN WITNESS WHEREOF, Borrower has caused this Assignment of Development Agreement to be executed as of the ____ day of ______________, 20____. BORROWER: CRYSTAL HOUSING GROUP, LLC a Minnesota limited liability company By: Crystal Housing Partners, LLC a Minnesota limited liability company Manager By: James J. Thelen, Secretary/Treasurer 5240 Apartments, Crystal MHFA Dev. #8389 Assignment of Development Agreement 4 3/30/2023 (Ver. 10/21/2017) CONSENTED AND AGREED TO BY: ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF CRYSTAL, MINNESOTA a public body corporate and politic under the laws of the State of Minnesota By: ________________________________ Its President By: ________________________________ Its Executive Directive 5240 Apartments, Crystal MHFA Dev. #8389 Assignment of Development Agreement 5 3/30/2023 (Ver. 10/21/2017) Exhibit A LEGAL DESCRIPTION Lot 1, Block 1, Crystal Housing Group Addition, Hennepin County, Minnesota. 5240 Apartments, Crystal MHFA Dev. #8389 Assignment of Tax Increment 1 3/30/2023 Financing (Ver. 10/21/2017) Minnesota Housing Finance Agency ASSIGNMENT OF TAX INCREMENT FINANCING THIS ASSIGNMENT OF TAX INCREMENT FINANCING (this “Assignment”) is effective as of the _____ day of ____________, 20___, between Crystal Housing Group, LLC, a Minnesota limited liability company, with its offices located at 366 10th Ave. S., Waite Park, MN 56837 (“Borrower”), and Minnesota Housing Finance Agency, a public body corporate and politic of the State of Minnesota, with its offices located at 400 Wabasha Street North, Suite 400, St. Paul, MN 55102-1109 (“Lender”). RECITALS A. Lender is making a loan to Borrower in the original principal amount of $6,041,000.00 (the “Loan”) for construction of a multifamily housing facility, legally described in the Mortgage defined in this Assignment (the “Property”). B. As evidence of the Loan, Borrower is executing and delivering to Lender its: (i) HUD Risk-Sharing Program Mortgage Note dated of even date with this Assignment, in the original principal amount of the Loan (the “Note”); (ii) HUD Risk-Sharing Program Combination Mortgage, Security Agreement, Assignment of Rents and Leases and Fixture Financing Statement (the “Mortgage”), dated of even date with this Assignment; and (iii) certain other loan and security documents (collectively, the “Loan Documents”). C. The Property is a part of Tax Increment Financing District No. 5 (Sand) (the “Tax Increment District”) created by the Economic Development Authority of the City of Crystal, Minnesota, a public body corporate and politic under the laws of the State of Minnesota (the “City”). D. Borrower and the City have entered into a TIF Assistance Agreement dated ______________, 20____, (the “Development Agreement”), setting forth the City’s agreement to provide tax increment financing to Borrower in the form of reimbursements to Borrower out of tax increments derived from the Property (the “Tax Increment Financing”) as consideration for undertaking certain improvements and maintaining certain low income housing rental units. E. In order to evidence the Tax Increment Financing, the City will, in accordance with the Development Agreement, issue to Borrower its Tax Increment Revenue Note (the “TIF Note”). The TIF Note will be in the principal amount of the lesser of: (i) $389,000.00, or (ii) the total Public Development Costs, as described in the Development Agreement, actually incurred by Borrower and approved by the City. The TIF Note will be in the form of the Tax Increment Note attached to the Development Agreement as Exhibit D. F. The TIF Note, the Development Agreement, and any and all related amendments and documents are referred to collectively in this Assignment as the “Tax Increment Financing Documents”. 5240 Apartments, Crystal MHFA Dev. #8389 Assignment of Tax Increment 2 3/30/2023 Financing (Ver. 10/21/2017) G. As further security for repayment of the Loan, Borrower is executing and delivering this Assignment to Lender. AGREEMENT NOW THEREFORE, Borrower and Lender agree as follows: 1. Assignment. Borrower transfers, assigns and grants a security interest in, pledges, and conveys to Lender all right, title and interest of Borrower in and to the Tax Increment Financing and the Tax Increment Financing Documents, together with all proceeds thereof and the immediate and continuing right to receive and collect all amounts due or to become due under the Tax Increment Financing Documents, and all other rights that may derive from or accrue under the Tax Increment Financing Documents including the right to amend, cancel, modify, alter or surrender the Tax Increment Financing Documents. Lender does not assume any obligations of Borrower under the Tax Increment Financing Documents unless and until Lender assumes those obligations in writing. Borrower makes this assignment for the purpose of securing the following obligations (collectively referred to as the “Secured Indebtedness”): (i) payment of the principal amount of the Loan, together with interest accrued on that principal amount, (ii) payment of all other sums, together with interest on those sums, becoming due and payable to Lender as described in the Loan Documents; and (iii) performance and discharge of each and every obligation, covenant and agreement of Borrower in this Assignment and the Loan Documents. 2. Warranties. Borrower covenants, warrants, represents and agrees that: A. Borrower is the owner of the Tax Increment Financing Documents free and clear from any and all liens, security interests, encumbrances or other right, title or interest of any other person, firm or corporation and has the full right and title to assign and pledge the Tax Increment Financing and the Tax Increment Financing Documents; B. There are no existing defaults under the Tax Increment Financing Documents; C. Borrower will not amend, alter, cancel, modify or surrender the Tax Increment Financing Documents without the prior written consent of Lender. D. Borrower is in full compliance with the terms of the Development Agreement and the Development Agreement remains in full force and effect. E. There are no defenses, set-offs or counterclaims against or with regard to the TIF Note or the Development Agreement or the indebtedness evidenced by those documents. The TIF Note and the Development Agreement are valid and enforceable obligations in accordance with their terms. 3. Performance under the Tax Increment Financing Documents. 5240 Apartments, Crystal MHFA Dev. #8389 Assignment of Tax Increment 3 3/30/2023 Financing (Ver. 10/21/2017) A. Borrower will enforce or secure the performance of each and every obligation of the City in the Tax Increment Financing Documents. B. Borrower will not borrow against, further pledge or assign any payments due under the Tax Increment Financing Documents. C. Borrower will not waive, excuse, condone or in any manner release or discharge the City from its obligations under the Tax Increment Financing Documents. 4. Present Pledge and Assignment. A. This Assignment constitutes a perfect, absolute and present pledge and assignment in connection with which Borrower will deliver to Lender the Tax Increment Financing Documents endorsed and assigned to Lender. Borrower will execute and deliver to Lender the Allonge Endorsement, in substantially the same form as Exhibit A attached to this Assignment, on the date that the TIF Note is dated, issued, and delivered to Borrower by the City in accordance with the Development Agreement. Borrower will execute and deliver to Lender the Assignment of Development Agreement, in substantially the same form as Exhibit B attached to this Assignment, on the date of this Assignment. B. Borrower will retain the right to collect the semi-annual payments under the TIF Note unless and until an Event of Default has occurred under this Assignment. C. From and after an Event of Default under this Assignment and upon notice given by Lender to Borrower and the City as set forth in paragraph 7 below, all payments on the Tax Increment Financing are to be paid directly to Lender to be held and applied by Lender in paragraph 7. Subsequent to Lender giving that notice, if Borrower receives any payments on the Tax Increment Financing, Borrower will immediately remit those payments to Lender. 5. Security Agreement. This Agreement constitutes a Security Agreement under the Uniform Commercial Code as adopted in the state of Minnesota (the “Code”) and is governed by the Code. 6. Events of Default. Each of the following constitutes an Event of Default: A. Borrower defaults in the performance of any of the terms of the Loan Documents, and that default continues beyond any applicable cure period provided in those documents; or B. Borrower fails to comply with or perform any of the terms, conditions or covenants of this Assignment, and that failure continues for more than 30 days; or C. Any representation or warranty made by Borrower in this Assignment is false, breached or dishonored in any material manner. 5240 Apartments, Crystal MHFA Dev. #8389 Assignment of Tax Increment 4 3/30/2023 Financing (Ver. 10/21/2017) 7. Remedies. Upon or at any time after an Event of Default, Lender may declare all amounts owing under the Loan Documents and this Assignment immediately due and payable and provide notice to the City, with a copy to Borrower, to make all subsequent payments on the Tax Increment Financing to Lender. Lender may apply all amounts held by Lender, including the Tax Increment Financing, to the Secured Indebtedness, enforce the payment of the Secured Indebtedness and exercise all of the rights of a holder of the Tax Increment Financing Documents. In addition, upon the occurrence of an Event of Default, Lender may, without demand, advertisement or notice of any kind (except notice required under the Code), all of which are, to the extent permitted by law, expressly waived by Borrower: A. exercise any of the remedies available to a secured party under the Code; B. proceed immediately to exercise each and all of the powers, rights, and privileges reserved or granted to Lender under the Loan Documents; C. proceed to protect and enforce this Assignment by suits or proceedings or otherwise; and D. exercise any other legal or equitable remedy available to Lender. If any notice is required to be given under the Code, the requirement for reasonable notice is satisfied by giving at least 10 days’ notice prior to the event or thing giving rise to the requirement of notice. 8. Authorization to the City. The City is irrevocably authorized and directed to recognize the claims of Lender without investigating the reason for any action taken or the validity of or the amount of Secured Indebtedness owing to Lender or the existence of any Event of Default. Borrower irrevocably directs and authorizes the City to pay exclusively to Lender or its assigns, from and after the effective date of this Assignment, all amounts due under the Tax Increment Financing Documents without the necessity for a judicial determination that Lender is entitled to exercise its rights under this Assignment. To the extent that payments are made to Lender, Borrower agrees that the City has no further liability to Borrower for those amounts paid. The signature of Lender will be sufficient for the exercise of any rights under this Assignment, and the receipt by Lender of any amount paid by the City will be in discharge and release of that portion of any amount owed by the City. 9. Additional Instruments. Upon the request of Lender, Borrower will, at its own expense, execute, deliver, and file all assignments, certificates, financing statements or other documents in relation to or evidencing this Assignment (the “Additional Instruments”). Borrower will also give further assurances and do all other acts and things as Lender may request to enable Lender to perfect or to exercise its interest in the Tax Increment Financing and the Tax Increment Financing Documents or to protect, enforce, or exercise its rights and remedies. If Borrower is unable or unwilling to execute, deliver, or file any Additional Instruments, as and when reasonably requested by Lender, then Borrower 5240 Apartments, Crystal MHFA Dev. #8389 Assignment of Tax Increment 5 3/30/2023 Financing (Ver. 10/21/2017) authorizes Lender to sign, deliver, and file as its true and lawful agent and attorney-in- fact, coupled with an interest, any Additional Instrument. 10. Amendment. The Tax Increment Financing Documents may not be amended, altered, cancelled, modified or surrendered without the prior written consent of Lender. 11. Release. Upon the earlier of the termination or expiration of the TIF Note or payment and performance in full of the Secured Indebtedness, this Assignment will be released and be of no further effect. 12. Successors and Assigns. This Assignment will be binding upon Borrower and its successors and assigns and will inure to the benefit of Lender and its successors and assigns. 13. Governing Law. This Assignment is governed by the laws of the state of Minnesota. 14. Validity Clause. The unenforceability or invalidity of any provision of this Assignment will not render any other provision or provisions unenforceable or invalid. Any provisions found to be unenforceable will be severable from this Assignment. 15. Notice. Notices that any party may give to any other party must be in writing and be sent by certified mail, to the respective party’s address as set forth above, or any other place as the respective party may by notice in writing to the other party designate as its address. 16. Attorney’s Fees. Borrower agrees to pay all costs of collection, including reasonable attorney’s fees, at any time paid or incurred by Lender in connection with the enforcement of its rights under this Assignment. (THE REMAINING PORTION OF THIS PAGE WAS INTENTIONALLY LEFT BLANK) 5240 Apartments, Crystal MHFA Dev. #8389 Assignment of Tax Increment 6 3/30/2023 Financing (Ver. 10/21/2017) IN WITNESS WHEREOF, each of Borrower and Lender have executed this Assignment of Tax Increment Financing as of the date of this Assignment. BORROWER: CRYSTAL HOUSING GROUP, LLC a Minnesota limited liability company By: Crystal Housing Partners, LLC a Minnesota limited liability company Manager By: James J. Thelen, Secretary/Treasurer 5240 Apartments, Crystal MHFA Dev. #8389 Assignment of Tax Increment 7 3/30/2023 Financing (Ver. 10/21/2017) LENDER: MINNESOTA HOUSING FINANCE AGENCY By: ____________________________________ James Lehnhoff Assistant Commissioner, Multifamily 5240 Apartments, Crystal MHFA Dev. #8389 Assignment of Tax Increment 8 3/30/2023 Financing (Ver. 10/21/2017) Exhibit A Attach Allonge Endorsement 5240 Apartments, Crystal MHFA Dev. #8389 Assignment of Tax Increment 9 3/30/2023 Financing (Ver. 10/21/2017) Exhibit B Attach Assignment of Development Agreement 5240 Apartments, Crystal MHFA Dev. #8389 Assignment of Tax Increment 10 3/30/2023 Financing (Ver. 10/21/2017) CONSENT OF THE ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF CRYSTAL, MINNESOTA The Economic Development Authority of the City of Crystal, Minnesota, a public body corporate and politic under the laws of the State of Minnesota, with its offices located at 4141 Douglas Dr. N., Crystal, MN 55422 (the “City”), acknowledges that it has reviewed the Assignment of Tax Increment Financing entered into between Crystal Housing Group, LLC, a Minnesota limited liability company (“Borrower”), and the Minnesota Housing Finance Agency, a public body corporate and politic of the State of Minnesota (“Lender”), dated ____________, 20__, to which this Consent is attached, the Assignment of Development Agreement by and between Borrower and Lender dated _____________, 20____, and the form of Allonge Endorsement (collectively, the “Assignment”). Subject to the provisions of paragraph 2 below, the City consents to the terms of the Assignment. The City agrees from and after the date of the Assignment, upon a request by Lender or its successors and assigns, and the assumption in writing by Lender or its successors and assigns of the remaining unfulfilled obligations of Borrower under the Development Agreement, to make all payments on the Tax Increment Financing as described in the Assignment. 1. The City further represents and warrants to Lender: A. That it has received good and valuable consideration for the Development Agreement. B. That the unpaid balance due on the TIF Note (as defined in the Assignment) upon issuance will be the lesser of: (i) $389,000.00; (ii) or the total Public Development Costs, as described in the Development Agreement, actually incurred by Borrower and approved by the City. C. To the actual knowledge of the undersigned, Borrower is in full compliance with the terms of the Development Agreement and the Development Agreement remains in full force and effect. D. To the actual knowledge of the undersigned, there are no current defenses, set- offs or counterclaims against or with regard to the TIF Note or the Development Agreement or the indebtedness evidenced by those documents. The TIF Note and the Development Agreement are valid and enforceable obligations of the City in accordance with their terms. 2. This Consent does not deprive the City of or limit any of the City’s rights or remedies under the Development Agreement and does not relieve Borrower of any of its obligations under the Development Agreement. 3. Notwithstanding the provisions of the Development Agreement, the City agrees that it will not exercise its remedies under the Development Agreement upon the occurrence of an 5240 Apartments, Crystal MHFA Dev. #8389 Assignment of Tax Increment 11 3/30/2023 Financing (Ver. 10/21/2017) Event of Default under the Development Agreement prior to providing notice of the Event of Default and an opportunity to cure to Lender. 5240 Apartments, Crystal MHFA Dev. #8389 Assignment of Tax Increment 12 3/30/2023 Financing (Ver. 10/21/2017) Dated: _____________ ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF CRYSTAL, MINNESOTA a public body corporate and politic under the laws of the State of Minnesota By: __________________________________ Its President By: __________________________________ Its Executive Director Loan No. 1021174 4887-3614-8032.7 COLLATERAL ASSIGNMENT OF TAX INCREMENT FINANCING NOTE AND DEVELOPMENT AGREEMENT This Collateral Assignment of Tax Increment Financing Note and Development Agreement (this “Assignment”) is made and entered into as of [___________], 2023, by CRYSTAL HOUSING GROUP, LLC, a Minnesota limited liability company (“Borrower”), in favor of WELLS FARGO BANK, NATIONAL ASSOCIATION, a national banking association (“Lender”). Capitalized terms used herein without specific definition shall have the meanings given to them in the Building Loan Agreement (as hereinafter defined). A. Borrower is the owner of certain land located in Hennepin County, Minnesota, described in Exhibit A (“Land”). The Land is or will be improved with a multifamily rental housing project known or to be known as “5240 Apartments” (the “Improvements” and, together with the Land, the “Project”). B. Lender has made a Loan to Borrower pursuant to the Building Loan Agreement dated as of [___________], 2023, by and between the Lender and Borrower (the “Building Loan Agreement”), in the maximum aggregate principal amount of $[16,427,285] (the “Loan”). The Loan is evidenced by that certain Promissory Note dated on or about the date hereof (the “Note”), delivered by Borrower to Lender. C. Pursuant to that certain TIF Assistance Agreement, dated as of [________________], 2023 (“TIF Development Agreement”), by and between the Economic Development Authority of the City of Crystal, Minnesota, a public body corporate and politic under the laws of the State of Minnesota (“City”), and Borrower, the City has agreed to issue to Borrower its Taxable Tax Increment Revenue Note (“TIF Note”), in the principal amount of $[389,000] upon the satisfaction of certain conditions set forth in the TIF Development Agreement. D. Lender has required, as a condition to consenting to the TIF Development Agreement, that Borrower execute and deliver this Assignment. NOW, THEREFORE, in consideration of the foregoing and to induce Lender to consent to the TIF Development Agreement, Borrower agrees as follows: 1. Assignment. Borrower hereby transfers and assigns to Lender and grants to Lender, its successors and assigns, a security interest in all of its right, title and interest in and to the TIF Development Agreement and the TIF Note payable from Tax Increments (as defined in the TIF Development Agreement) as security for the Loan, and all future loans, advances, debts, liabilities, obligations, covenants and duties owing by Borrower to Lender of any kind or nature arising from the Loan. This Assignment shall constitute a perfected, absolute and present assignment, provided that Lender shall not have any right under this Assignment to exercise any remedies under this Assignment until an Event of Default (as defined in Section 8 hereof) shall occur. In furtherance of such transfer and assignment, immediately upon Lender’s request following an Event of Default, Borrower shall (i) deliver the original executed TIF Note to the City for re-registration in the Lender’s name, (ii) notify the City that the TIF Note is being transferred to Lender pursuant to the terms of this Agreement and (iii) provide Lender with confirmation of such delivery, provided, Loan No. 1021174 2 4887-3614-8032.7 however, that upon such delivery the Lender shall execute and deliver to the City the Acknowledgement and Receipt for Note attached as Exhibit 1 to the TIF Note. 2. Representations and Warranties. Borrower represents and warrants to Lender and agrees as follows: (a) Borrower will not, without the prior written consent of Lender, which shall not be unreasonably withheld or delayed, modify, amend, supplement, terminate, surrender or change in any manner whatsoever TIF Development Agreement or the TIF Note and will not release or discharge the obligations of any party thereto or modify or extend the time of performance thereunder or the scope of the work thereunder. (b) The TIF Development Agreement and the TIF Note are free and clear of all liens, security interests, assignments and encumbrances other than the assignment and security interest created by this Assignment or the TIF Development Agreement. (c) Except as may be restricted in the TIF Note or the TIF Development Agreement, Borrower has the full right, power and authority to assign the TIF Development Agreement and the TIF Note free and clear of any and all liens, security interests and assignments. (d) Borrower will keep the TIF Development Agreement and the TIF Note (including the rights to payments from Tax Increments) free from any lien, encumbrance, assignment or security interest whatsoever, other than this Assignment and security interest. (e) Borrower will from time to time and at the request of Lender execute such documents and pay the cost of filing and recording the same and do such other acts and things as Lender may reasonably request to establish and maintain a first priority perfected security interest in the TIF Development Agreement and the TIF Note (including the rights to payments from Tax Increments) which is valid and superior to all liens, claims or security interests whatsoever, or to otherwise further evidence or implement the provisions and intent of this Assignment. 3. Covenants of Borrower. Borrower covenants and agrees that: (a) It shall perform each and every one of its duties and obligations under the TIF Development Agreement and the TIF Note and observe and comply with each and every term, covenant, condition, agreement, requirement, restriction and provision of the TIF Development Agreement and the TIF Note. (b) It shall give prompt written notice to Lender of any claim or notice of default under the TIF Development Agreement or the TIF Note known or given to it together with a copy of any such notice or claim. (c) It will appear in and defend any action arising out of or in any manner connected with the TIF Development Agreement or the TIF Note and the duties and obligations of Borrower thereunder. Loan No. 1021174 3 4887-3614-8032.7 4. Purpose of Assignment. This Assignment is made to induce Lender to consent to the TIF Development Agreement and for the purpose of securing the performance and observance by Borrower of all of the terms and conditions of the Building Loan Agreement and all other obligations of Borrower under the Loan Documents (as defined in the Building Loan Agreement) in connection with the Project. 5. Right to Act on Behalf of Borrower; Payments under TIF Note. Borrower hereby authorizes Lender (and all persons and entities designated by Lender) during an Event of Default to act on its behalf either in the name of Borrower or Lender (or the name of the person and entity designated by Lender) in connection with the exercise of any of the rights of Borrower under the TIF Note and the TIF Development Agreement. For as long as the Loan is outstanding, Borrower hereby irrevocably constitutes and appoints Lender (and all persons and entities designated by Lender) as its attorney-in-fact to demand, receive and enforce Borrower’s rights with respect to the TIF Note and the TIF Development Agreement. Borrower agrees to reimburse Lender on demand for any expenses incurred by Lender, or its agents or attorneys, including, without limitation, reasonable attorneys’ fees, pursuant to the aforesaid authorization. Borrower hereby irrevocably instructs, directs, authorizes and empowers all parties to the TIF Development Agreement and the TIF Note to recognize the claims of Lender, and its successors or assigns hereunder, in the event Lender elects to assume the obligations of the Borrower under the TIF Development Agreement, and to act upon any instructions or directions of Lender (and all persons and entities designated by Lender) without investigating the reason for any action taken by Lender (or such other party or parties). 6. No Assumption By Lender. It is understood and agreed that by its acceptance of this Assignment, unless expressly set forth herein Lender neither assumes the obligations or duties imposed upon Borrower under the TIF Development Agreement nor accepts any responsibility or liability for the performance of any of the obligations imposed upon Borrower pursuant to the TIF Development Agreement. 7. Scope of Assignment. The rights assigned by this Assignment include but are not limited to all of Borrower’s interest in the TIF Note and the TIF Development Agreement, including all right, power, privilege and option to modify or amend the TIF Note or the TIF Development Agreement, or waive or release the performance or satisfaction of any duty or obligation under the TIF Note or the TIF Development Agreement; provided, prior to any Event of Default (defined below), Borrower shall have the right to apply the Tax Increments for the purposes stated in the TIF Development Agreement. 8. Event of Default. An “Event of Default” shall mean the occurrence of any default under the TIF Note or the TIF Development Agreement and the continuation of such default beyond any applicable grace period, or the occurrence of any Event of Default under any of the Loan Documents (as defined in the Building Loan Agreement). 9. Remedies. Upon the occurrence of an Event of Default, Lender may, without demand or performance or other demand, advertisement, or notice of any kind, except such notice as may be required under the Uniform Commercial Code and all of which are, to the extent permitted by law, hereby expressly waived, (a) collect the amounts payable to Borrower pursuant to the TIF Note and shall hold such amounts free and clear of the interest of Borrower therein and Loan No. 1021174 4 4887-3614-8032.7 shall be entitled to own, hold, dispose of and otherwise deal with the amounts payable pursuant to the TIF Note in its own right and name as its own property, or in the name of Borrower or otherwise, exercise any right of Borrower to demand, collect, receive and receipt for, compromise, compound, settle and prosecute and discontinue any suits or proceedings in respect of any or all of the amounts payable pursuant to the TIF Note; (b) take any action that Lender may deem necessary or desirable in order to collect the amounts payable pursuant to the TIF Note; exercise any of the remedies available to a secured party under the Uniform Commercial Code and/or to proceed to protect and enforce this Assignment by suits or proceedings or otherwise; and (c) enforce any other legal or equitable remedy available to Lender. The foregoing remedies are cumulative of and in addition to and are not restrictive of or in lieu of, the rights or remedies provided for or allowed in the Building Loan Agreement or any other instrument given for the security of or in connection with the making of the Loan, or as provided for or allowed by law or in equity. 10. [Reserved.] 11. Indemnity. Excluding any obligations to make payments on the Loan pursuant to the terms and conditions of the Building Loan Agreement, Lender shall not have any obligation to perform or satisfy any duty or obligation of Borrower under the TIF Development Agreement. Borrower shall and does hereby indemnify, defend and hold Lender harmless from and against and in respect of any and all actions, causes of action, suits, claims, demands, judgments, proceedings and investigations (or any appeal thereof or relative thereto or other review thereof) except for those arising from the gross negligence of any kind or willful misconduct of Lender and its respective successors, assigns, officers, employees, agents and representatives, arising out of, by reason of, as a result of or in connection with the TIF Development Agreement or the TIF Note, and any and all liabilities, damages, losses, costs, expenses (including reasonable attorneys’ fees and expenses and disbursements of counsel), amounts of judgment, assessments, fines or penalties, and amounts paid in compromise or settlement, suffered, incurred or sustained by Lender as a result of, or reason of or in connection with any of the matters above. 12. Uniform Commercial Code. To the extent that this Assignment may be governed by the provisions of the Uniform Commercial Code now or hereafter in effect, this Assignment shall be deemed to be a security agreement within the meaning of the Uniform Commercial Code, shall be governed by the provisions thereof and shall constitute a grant to Lender of a security interest in the TIF Development Agreement and the TIF Note (including the rights to payments from Tax Increments). 13. Choice of Law. Notwithstanding the place of execution of this instrument, the parties to this Assignment have contracted for Minnesota law to govern this Assignment and it is agreed that this Assignment is made pursuant to, and shall be construed and governed by, the laws of the State of Minnesota without regard to the principles of conflicts of law. 14. Notices. Any notices and other communications permitted or required by the provisions of this Assignment (except for telephonic notices expressly permitted) shall be in writing and shall be deemed to have been properly given or served by depositing the same with the United States Postal Service, or any official successor thereto, designated as Certified Mail, Return Receipt Requested, bearing adequate postage, or deposited with a reputable private courier Loan No. 1021174 5 4887-3614-8032.7 or overnight delivery service, and addressed as hereinafter provided. Each such notice shall be effective upon being deposited as aforesaid. Rejection or other refusal to accept or the inability to deliver because of changed address of which no notice was given shall be deemed to be receipt of the notice sent. By giving to the other party hereto at least 10 days’ notice thereof, either party hereto shall have the right from time to time to change its address and shall have the right to specify as its address any other address within the United States of America. Each notice to Lender shall be addressed as follows: Wells Fargo Bank, National Association 550 S. Tryon Street 23rd Floor, D1086-239 Charlotte, NC 28202-4200 Attn: Manager, Deal Management Loan No.: 1021174 with copies to: Wells Fargo Bank, National Association Minneapolis Loan Center 600 South 4th Street, 8th Floor MAC# N9300-085 Minneapolis, MN 55415 Attention: Disbursement Administrator and Kutak Rock LLP 1650 Farnam Street Omaha, NE 68102 Attention: Megan H. Shirk, Esq. Each notice to Borrower shall be addressed as follows: Crystal Housing Group, LLC 366 South Tenth Ave. PO Box 727 Waite Park, MN 56387 Attention: Secretary/Treasurer with copies to: Law Office of Peter J. Fuchsteiner PLLC 366 South Tenth Avenue Waite Park, MN 56387 Attention: Peter J. Fuchsteiner And Wells Fargo Affordable Housing Community Development Corporation 550 S. Tryon Street 23rd Floor, D1086-239 Charlotte, NC 28202-4200 Attn: Director of Tax Credit Asset Management Loan No. 1021174 6 4887-3614-8032.7 15. Successors and Assigns; Recording. This Assignment shall bind Borrower and its successors and assigns, and shall inure to the benefit of Lender and its successors and assigns. At the option of Lender, this Assignment may be recorded in the land records of Hennepin County, Minnesota. 16. Release. Upon a determination by Lender that the obligations secured by this Assignment have been fully satisfied, Lender shall thereupon deliver to Borrower such instruments of release as, in the opinion of Borrower, may be necessary to release the interests of Lender in the TIF Development Agreement and the TIF Note. Upon satisfaction of the obligations secured by this Assignment, as determined by Lender in its sole discretion, the Borrower and the Lender will execute and deliver a termination of this Assignment, subject to the rights of Minnesota Housing Finance Agency, in its capacity as permanent lender (“MHFA”) in accordance with the Assignment of Tax Increment Financing and Assignment of Development Agreement between the Borrower and MHFA. [Remainder of this page has been left blank intentionally] Loan No. 1021174 4887-3614-8032.7 IN WITNESS WHEREOF, Borrower has executed this Collateral Assignment of Tax Increment Financing Note and Development Agreement as of the date and year first written above. CRYSTAL HOUSING GROUP, LLC, a Minnesota limited liability company By: Crystal Housing Partners, LLC, a Minnesota limited liability company, its Manager By: James J. Thelen, Secretary/Treasurer STATE OF MINNESOTA ) ) ss. COUNTY OF ____________ ) The foregoing instrument was acknowledged before me this ____ day of ________________________, 2023, by James J. Thelen, the Secretary/Treasurer of Crystal Housing Partners, LLC, a Minnesota limited liability company, the Manager of Crystal Housing Group, LLC, a Minnesota limited liability company, for and on behalf of said limited liability company. WITNESS my hand and official sea. Notary Public My commission expires:________________________. [Signature Page to Collateral Assignment of Tax Increment Financing Note and Development Agreement – 5240 Apartments] Loan No. 1021174 A-1 4887-3614-8032.7 EXHIBIT A LEGAL DESCRIPTION Loan No. 1021174 4887-3614-8032.7 EXHIBIT B [Reserved] Loan No. 1021174 4887-3614-8032.7 EXHIBIT C CONSENT TO COLLATERAL ASSIGNMENT OF TAX INCREMENT FINANCING NOTE AND DEVELOPMENT AGREEMENT [SEE ATTACHED] Loan No. 1021174 4887-3614-8032.7 CONSENT TO COLLATERAL ASSIGNMENT OF TAX INCREMENT FINANCING NOTE AND DEVELOPMENT AGREEMENT In consideration of the Lender consenting to the TIF Development Agreement on the date hereof regarding a multifamily rental housing project known or to be known as 5240 Apartments (the “Project”) in the City of Crystal, Minnesota, the Economic Development Authority of the City of Crystal, Minnesota, a public body corporate and politic under the laws of the State of Minnesota (the “City”), hereby executes this Consent to Collateral Assignment of Tax Increment Financing Note and Development Agreement (“Consent”) to acknowledge and consent to the Collateral Assignment of Tax Increment Financing Note and Development Agreement dated [__________________________] (the “Assignment”), by Crystal Housing Group, LLC, a Minnesota limited liability company (the “Borrower”), to the Lender as collateral security for the Loan, and the endorsement of the TIF Note (as defined in the Assignment) to the Lender in furtherance of such assignment, and further acknowledges and agrees with the Lender as follows: 1. Whenever the City provides written notice to Borrower of an “Event of Default,” as defined in Section 4.1 of the TIF Development Agreement, the City shall simultaneously provide such written notice to Lender and the Borrower’s tax credit investor, Wells Fargo Community Investment Holdings, LLC (“Borrower’s Limited Partner”) (such notice to be given in accordance with Section 14 of the Assignment) provided that failure to provide such notice will not affect the City’s remedies under the TIF Development Agreement. If Borrower does not cure the Event of Default within the thirty (30) day period specified in Section 4.2 of the TIF Development Agreement, Lender (or such other persons or entities designated by Lender) and/or Borrower’s Limited Partner shall thereafter have an additional thirty (30) days within which to cure said Event of Default. The City agrees that it shall not suspend its performance under the TIF Development Agreement or the TIF Note if the Lender or Borrower’s Limited Partner cures (or causes to be cured) all uncured Events of Default. 2. For as long as the Assignment is in effect, the City shall not cancel and/or rescind the TIF Development Agreement or the TIF Note as a result of an Event of Default under Sections 4.1(4) of the TIF Development Agreement so long as there is no other default under the TIF Development Agreement and the Lender has acquired the Project pursuant to foreclosure or a deed in lieu of foreclosure Except as set forth in the prior sentence, nothing in the Assignment shall impact the City’s rights and remedies against the Developer under the TIF Development Agreement. 3. Notwithstanding the security interests of Lender in the TIF Development Agreement and the TIF Note (including the rights to payments from Tax Increments), as set forth in the Assignment, or rights to cure any Event of Default specified in Section 4.1 of the TIF Development Agreement, as set forth in this Consent, neither Lender nor Borrower’s Limited Partner shall have an obligation or liability whatsoever to the City, or any other person having any relationship, contractual or otherwise, with the City, nor shall Lender and/or Borrower’s Limited Partner be obligated to perform any of the obligations or duties of Borrower under the TIF Development Agreement. The City shall only be obligated to pay under the TIF Note if the Developer is in compliance in all material respects with the terms of the TIF Development Agreement, or, except as provided in Section 2 of this Consent, if an Event of Default is declared and remains uncured after the expiration of applicable notice and cure periods, the Lender or Borrower’s Limited Partner Loan No. 1021174 4887-3614-8032.7 agrees to perform the obligations of the Borrower necessary to cure such Event of Default by providing written notice of such to the City. The City acknowledges that the security interest of Lender in the TIF Development Agreement and the TIF Note (including the rights to payments from Tax Increments) and all of Lender’s and Borrower’s Limited Partner’s respective rights and remedies under the Assignment may be freely transferred or assigned by Lender, as permitted by Financing Documents, and/or Borrower’s Limited Partner by the Borrower’s operating agreement or other relevant documents. In the event of any such transfer or assignment, all of the provisions of this Consent shall inure to the benefit of the respective transferees, successors and/or assigns of Lender and/or Borrower’s Limited Partner (as applicable). Notwithstanding anything herein to the contrary, any transfer or assignment of the TIF Development Agreement to a third party by the Lender must comply with the provisions of Section 5.3 of the TIF Development Agreement and any transfer of the TIF Note to a third party by the Lender must comply with the TIF Development Agreement and the TIF Note. 4. As long as the Loan is outstanding, neither the TIF Development Agreement nor the TIF Note may be amended without the prior written consent of Lender. The undersigned shall, from time to time, promptly execute and deliver such further instruments, documents and agreements, and perform such further acts as may be necessary or proper to carry out and effect the terms of the Assignment and this Consent. This Consent is being given to induce Lender to consent to the TIF Development Agreement and to accept the Assignment, and with the understanding that Lender will rely hereon. [REMAINDER OF PAGE INTENTIONALLY LEFT BLANK] Loan No. 1021174 4887-3614-8032.7 ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF CRYSTAL, MINNESOTA By _________________________________ Name: Therese Kiser Title: President By _________________________________ Name: Adam R. Bell Title: Executive Director [Signature Page to Consent to Collateral Assignment of Tax Increment Financing Note and Development Agreement – 5240 Apartments] April 18, 2023 Staff Contact: John Sutter Community Development Director (763) 531-1130 john.sutter@crystalmn.gov www.crystalmn.gov EDA/City Lots Redevelopment 2018: •Ten lots sold •$61,900 average lot price 2019: •Seven lots sold •$68,333 average lot price 2020: No lot sales 2021: •4741 Welcome sold for $100,000 (four-unit bldg.) •3556 Major sold for $25,000 (single family home) 2022: No lot sales EDA/City Lots Redevelopment EDA/City Lots Redevelopment Home Improvement Grant Program 87 grants in 2022 102 in 2021 $2,676 average grant in 2022 $3,525 in 2021 $13,380 average project in 2022 $17,624 in 2021 $232,828 spent on grants in 2022 $359,531 in 2021 $39,625 spent on admin. in 2022 $62,730 in 2021 •Demand surged in 2020-2021 •New 2022 guidelines brought expenditures back in line with available revenue Redevelopment 5240 Apts (Sand Companies) 58 unit, 4 story building on 1.75 acre site at 5240 West Broadway Construction start spring 2023 Completion anticipated early 2024 Units range from 1BR to 4BR All units affordable at or below 60% of metro area median income ¾ of units -workforce housing ¼ of units -deeply affordable w/services for veterans or people with disabilities 2022 milestones: January: State awarded tax credits Spring-Summer: Developer refined design and prepares detailed plans September: City approved rezoning December: EDA created TIF district Construction start spring 2023 Redevelopment 4824 56th Two family dwelling: 2022 milestones: October: EDA approved lot sale November: Construction Contingency Plan approved by MPCA Construction start summer 2023 3401-3415 Douglas Dr 2022 milestones: May: EDA selected developer October: Response Action Plan approved by MPCA Construction start summer 2023 Eight townhomes: Other Activities Business Outreach and PromotionSentenced to Service Litter Removal Blight Prevention Branding and Beautification City property at end of 2022 (north half) City property at end of 2022 (south half) April 18, 2023 John Sutter Community Development Director (763) 531-1130 john.sutter@crystalmn.gov www.crystalmn.gov Home Improvement Grant Program •Administered by Center for Energy & Environment •Current CEE contracts through June 2024; EDA considers July 2024 - June 2025 contract in Dec. 2023 •Program budget increased in 2020- 2021 to accommodate demand •Program guidelines changed at end of 2021 to reduce expenditures and bring in line with available revenues •Program largely funded with increment from housing TIF district that expires at the end of 2025 •TIF fund balance estimated to be sufficient to continue grant program through 2029 0 100,000 200,000 300,000 400,000 500,000 600,000 700,000 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 TIF District #2155 -Sources of Funds Tax Increment Received Interest Income Expenditures from Fund Balance 0 100,000 200,000 300,000 400,000 500,000 600,000 700,000 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 TIF District #2155 -Uses of Funds Cavanagh TIF Note Payments Home Improvement Programs TIF Administration & Misc.Savings to Fund Balance Redevelopment Developer Meetings •Staff will continue to meet with developers and promote redevelopment opportunities. •Significant barrier to new development is the lack of vacant land in Crystal. •The vacancy rate in Crystal’s retail buildings has declined to ~5%, low by any standard, and this reduces owners’ incentive to sell. •Examples: Developers looked at 6000 56th, 7000 57th and the Crystal Gallery Mall. The numbers didn’t work even with 25 years of redevelopment TIF. 2023 activities Continue outreach to property owners and prepare potential development site fliers Follow up with developers from previous discussions and seek out additional developers Goal is to put another development deal together for 2024 construction Continue to seek other agency funding for transformative realignment of Douglas Drive - West Broadway intersection Blue properties with magenta asterisks have development underway; will likely be red by 2024-2025. Property Tax Value Per Acre (a very rough -and imperfect -proxy for economic density) •Hennepin County awarded $30,000 in 2022. •Available for older buildings on Bass Lake Road, 42nd Ave. and Douglas Dr. 2022 project: Elision Playhouse 2023 projects: B&R Transmission (6304 42nd) and Wine Thief and Ale Jail (3600 Douglas Dr) •Assistance is a no-interest, deferred, forgivable loan for 50% of project cost. •To continue program, need to make an appropriation from EDA fund balance for 2023 and add to 2024 budget. •Benefit of using our own funds is not limiting eligibility to these three locations. Storefront / Façade Enhancement Incentive Beautification and Branding Continued from 2022: •Planter Boxes 30 boxes will be placed in same areas as last year: Bass Lake Road, 42nd Ave. and Douglas Dr. •Litter Clean-Up (STS) •Contract with Hennepin County Sentenced to Service. •STS crew picks up litter on segments of Bass Lake Road, West Broadway, 42nd Ave, Douglas Dr, and Bottineau Blvd from Bass Lake Road to the bridge over CP Rail. •Clean-ups to occur each week after snowmelt in April, then every two weeks through October. New in 2023: Planting the 36th Avenue median west of Hwy 100 Concrete median will be cut out concurrent with 36th Avenue overlay project this summer. Planting in late summer-early fall with shade trees, shrubs, grasses and low maintenance ground cover. To minimize cost, no irrigation or power will be installed. Plants will be watered for first 2-3 years until they are established. Cash costs paid by EDA, planting, watering and other maintenance by Public Works (Parks division). Business Networking Group •Crystal Business Association disbanded at the end of 2022. •CBA’s value was business networking and city-business connections. •The New Hope Business Networking Group serves that function without any formal structure. •Some former CBA members have started participating in this group. Business Development and Promotion Business Promotion •Local Business Brainteasers during the Thanksgiving-New Year holiday season. •Explore advertising options (value-for- money is a big concern). •Continue to try new things and see what works -and what doesn’t. •Provides expertise, capital, and resources to businesses. •Focused on helping business start up, scale up and expand. •Services include legal, business plans, operations and marketing. •Services provided at no cost due to funding primarily from the county •Secondary funding from local city partners -Crystal will contribute $5,000 on a trial basis in 2023 •Supplants the $3,750 we had been providing to Open to Business (MCCD) Disposition of EDA Property -5565 Vera Cruz Options: 1.Sell EDA lot to adjacent owner of 5505 56th (Rose-Bo flower shop) •If Rose-Bo is interested, EDA would need closed meeting to discuss terms 2.Replat both properties •Increases Rose Bo’s street frontage and space for expansion •Creates a buildable lot for EDA to sell for new home construction •Basically a property swap -but a much more complicated option than #1 2021 Aerial Photo Replat Scenario