Loading...
HomeMy WebLinkAbout24. 20-188 APRIL 28, 2020 20-188 RESOLUTION (CARRIED 7-0 LOST LAID OVER WITHDRAWN ) PURPOSE: APPROVE AMENDMENT #1 TO TAX INCREMENT DISTRICT NO. 19 NORTHWEST INDUSTRIAL PARK TO DONATE POSITIVE TAX INCREMENTS TO TID NO. 16 100 BLOCK REDEVELOPMENT INITIATED BY: DEPARTMENT OF COMMUNITY DEVELOPMENT PLAN COMMISSION RECOMMENDATION: Approved WHEREAS, the City of Oshkosh has created TID No. 19 Northwest Industrial Park, and WHEREAS, Wisconsin Statutes provides for the ability to amend the project plan of TID No. 19 to permit positive tax increments to be donated to a blighted TID; and WHEREAS, TID No. 16, which will be the recipient of the positive tax increments is a blighted TID; and WHEREAS, TID No. 19 boundaries are not being amended; and WHEREAS, revenues transferred from the District to TID No. 16 will be used to provide grants or loans to businesses impacted by the COVID-19 pandemic; and WHEREAS, the TID No. 19 and TID No. 16 have the same overlying taxing jurisdictions; and WHEREAS, the Plan Commission has held a public hearing and has notified the Chief Executive Officers of all local government entities having the power to levy taxes on property within the District. APRIL 28, 2020 20-188 RESOLUTION CONT'D NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of Oshkosh that: 1) The Project Costs relate directly to promoting industrial development in the District, consistent with the purpose for which the District was created. 2) The proposed amendments are feasible and in conformity with the City's Comprehensive Plan. 3) The Donor TID has enough revenue to pay for all current Project Costs and has enough excess revenue to pay for eligible project costs of the Recipient TID. 4) The amendments will not result in the City exceeding its value limitation cap of 12%. 5) The City estimates that 50% of the territory within the District will be devoted to retail business at the end of the District's maximum expenditure period. 6) TID No. 19 will allocate $250,000 to TID No. 16. 7) Cash grants or loans may be made to businesses operating within the District, or within 1/2 mile of its boundaries. 8) The improvement of such area is likely to significantly enhance the value of substantially all of the other real property in the District. 9) Without the TID Amendment, anticipated economic consequences include unemployment and loss of personal and business income, deferral or non- payment of user fees and taxes and potential permanent losses of businesses that will have a blighting impact within the Recipient District and surrounding areas. 10) The economic benefits of the District as measured by increased employment, business and personal income, and property value, are sufficient to compensate for the cost of the improvements. 11) The benefits of the proposal outweigh the anticipated tax increments to be paid by the owners of property in the overlying taxing jurisdictions. BE IT FURTHER RESOLVED that the Common Council approves and adopts said Project Plan and Allocation Amendment for Tax Increment Districts #19 pursuant to the provisions of Wis. Stats. ff f� Oshkosh TO: Honorable Mayor and Members of the Common Council FROM. Mark Lyons Planning Services Manager DATE: April 23, 2020 RE. Approve Amendment #1 to Tax Incremental District No. 19 Northwest Industrial Park BACKGROUND The Department of Community Development requests approval of Amendment No. 1 to Tax Increment District #19 Northwest Industrial Park. The TID was originally created in 2003 for the purpose of facilitating the expansion and continued development of the Northwest Industrial Park. The first purpose of the amendment is to allow excess revenues to be transferred to Tax Incremental District No. 16, or known as the 100 Block Redevelopment area. Excess revenues transferred from the District to TID No. 16 will be used to provide loans to business impacted by the COVID-19 pandemic. Business qualifying for assistance will be located within 1/2 mile of TID No. 16. The second purpose of the amendment is to permit loans as an eligible Project Cost for TID No. 19 As with the transfer of excess revenue from TID No. 19, the purpose of including such cost is to permit the City to provide loans to business impacted by the COVID-19 pandemic. Loans may be made to businesses within the District or within 1/2 mile of its boundaries. The City plans to transfer$250,000 of the cash balance from TID No. 19 to TID No. 16. Additional transfers may be made to the extent that funds are available and needed to support the City's efforts to combat the economic and potential blighting impacts of the pandemic. ANALYSIS The proposed amendments are designed to provide additional resources to City for assisting businesses located in and with 1/2 mile of the districts. As a result of the pandemic, a significant number of businesses have been directed to close or limit operations. Anticipated economic consequences include unemployment and loss of person and business income, deferral or non-payment of user-fees and taxes and potential permanent losses of business that will have a blighting impact within the District, Recipient District, surrounding areas and City at large. The City therefore concludes that approval of this Plan Amendment is consistent with the intent of the Tax Incremental Financing Law Revolving Loan Program—New project cost To aid in mitigating the economic consequences related to the COVID-19 pandemic, the City plans to provide loans to impacted business located in or within 1/2 mile of the Districts. Any funds collected as repayment of the loans are not considered revenue to the District and will not be used to offset District Project Costs. Instead, these funds may be placed into a revolving fund and will be continued to be used for the purposes stated above. Greater Oshkosh Economic Development Corporation will administer the COVID-19 Emergency Response Loan program on the City's behalf. Economic Feasibility The City plans to fund the Recipient District loan pool in a total amount of$1,000,000 from the following revenue sources. Source Amount Recipient District(TID No. 16) Cash Balance $ 250,000 Transfer from District (TID NO. 19) Cash Balance $ 250,000 Transfer from TID No. 14 Cash Balance $ 250,000 Contribution from City Revolving Loan Fund $ 250,000 Total $ 1,000,000 The City's plan to make loans available is economically feasible as all funding proposed will come from unrestricted cash on hand. Pages 10 & 11 outline the estimated cash balances for TID No. 16 & TID No. 19 as a result of the proposed transfer TID No. 19 is projected to have a cash balance of approximately $1.7 million at closure date. FISCAL IMPACT There will be no fiscal impact on the general fund as a result of the TID amendment. RECOMMENDATION The Plan Commission recommended approval of Tax Increment District No. 19 Project Plan amendment at its April 21, 2020 meeting. Please see the attached staff report and meeting minutes for more information. Respectfully Submitted, Approved. ,, . 7tya _ Mark Lyons Mark A. Rohloff Planning Services Manager City Manager City Hall •215 Church Avenue • P.O.Box 1130 •Oshkosh,WI 54903-1130 http://www.choshkosh.wi.us ITEM: PUBLIC HEARING:AMENDMENT NO. 1 TO TAX INCREMENT DISTRICT #19 NORTHWEST INDUSTRIAL PARK Plan Commission meeting of April 21, 2020. Prior to taking action on proposed amendment of Tax Increment District(TID) No. 19, the Plan Commission is to hold a public hearing and take comments concerning proposed amendment. The public hearing is required as part of the formal review process the City must follow in the amendment of any tax incremental financing district. GENERAL INFORMATION Applicant: City of Oshkosh Department of Community Development PROPOSAL Please see attached TID No. 19 amended Project Plan for more detailed information. The Department of Community Development requests approval of Amendment No. 1 to Tax Increment District#19 Northwest Industrial Park. The TID was originally created in 2003 for the purpose of facilitating the expansion and continued development of the Northwest Industrial Park. The first purpose of the amendment is to allow excess revenues to be transferred to Tax Incremental District No. 16, or known as the 100 Block Redevelopment area. Excess revenues transferred from the District to TID No. 16 will be used to provide loans to business impacted by the COVID-10 pandemic. Business qualifying for assistance will be located within 1/2 mile of TID No. 16. The second purpose of the amendment is to permit loans as an eligible Project Cost for TID No. 19. As with the transfer of excess revenue to TID No. 19, the purpose of including such cost is to permit the City to provide loans to business impacted by the COVID-19 pandemic. Loans may be made to businesses within the District, or within 1/2 mile of its boundaries. The City plans to transfer$250,000 of the cash balance from TID No. 19 to TID No. 16. Additional transfers may be made to the extent that funds are available and needed to support the City's efforts to combat the economic and potential blighting impacts of the pandemic. ANALYSIS The proposed amendments are designed to provide additional resources to City for assisting business located in and with 1/2 mile of the districts. As a result of the pandemic, a significant number of business have been directed to close or limit operations. Anticipated economic consequences include unemployment and loss of person and business income, deferral or non- payment of user-fees and taxes and potential permanent losses of business that will have a blighting impact within the District, Recipient District, surrounding areas and City at large. The City therefore concludes that approval of this Plan Amendment is consistent with the intent of the Tax Incremental Financing Law. Revolving Loan Program—New project cost To aid in mitigating the economic consequences related to the COVID-19 pandemic, the City plans to provide loans to impacted business located in or within 1/2 mile of the Districts. Any funds collected as repayment of the loans are not considered revenue to the District and will not be used to offset District Project Costs. Instead,these funds may be placed into a revolving fund and will be continued to be used for the purposes stated above. Greater Oshkosh Economic Development Corporation will administer the COVID-19 Emergency Response Loan program on the City's behalf. Economic Feasibility The City plans to fund the Recipient District loan pool in a total amount of$1,000,000 from the following revenue sources. source Amount Recipient District(TID No. 16)Cash Balance $ 250,000 Transfer from District(TID NO. 19),Cash Balance $ 250,000 Transfer from TID No.14 Cash Balance $ 250,000 Contribution from City Revolving Loan Fund $ 250,000 Total $ 1,000,000 The City's plan to make loans available is economically feasible as all funding proposed will come from unrestricted cash on hand. Pages 10 &11 outline the estimated cash balances for TID No. 16 &TID,No. 19 as a result of the proposed transfer. TID No. 19 is projected to have a cash balance of approximately$1.7 million at closure date. RECOMMENDATIONS/CONDITIONS Staff recommends approval of the Project Plan amendment for TID #19 as proposed. The Plan Commission approved of the Project Plan amendment for TID #19 as requested. The following is the Plan Commission's discussion on this item. Site Inspections Report:N/A Staff report accepted as part of the record. The Department of Community Development requests approval of Amendment No. 1 to Tax Increment District#19 Northwest Industrial Park. The TID was originally created in 2003 for the purpose of facilitating the expansion and continued development of the Northwest Industrial Park. Mr. Lyons presented the item and reviewed the site and surrounding area. The first purpose of the amendment is to allow excess revenues to be transferred to Tax Incremental District No. 16, Item:Amendment TID 19 or known as the 100 Block Redevelopment area. Excess revenues transferred from the District to TID No. 16 will be used to provide loans to business impacted by the COVID-10 pandemic. Business qualifying for assistance will be located within 1/2 mile of TID No. 16. The second purpose of the amendment is to permit loans as an eligible Project Cost for TID No. 19. As with the transfer of excess revenue to T1D No. 19, the purpose of including such cost is to permit the City to provide loans to business impacted by the COVID-19 pandemic. Loans may be made to businesses within the District or within 1/2 mile of its boundaries. The City plans to transfer $250,000 of the cash balance from TID No. 19 to TID No. 16. Additional transfers may be made to the extent that funds are available and needed to support the City's efforts to combat the economic and potential blighting impacts of the pandemic. He said staff recommends approval of the Project Plan amendment for TID #19 as proposed. Mr. Fojtik opened technical questions to staff. Ms. Palmeri stated some of the 1/2 mile buffer overlaps with the Sawdust District boundaries. She asked if that made some of the properties double eligible. Mr. Lyons said there are a number of other funding sources that are going into this. He explained when a business applies for funding, GO-EDC will look at what pool of funding is best suited for each situation. He said the 1/2 mile buffer gives a broader area to capture other businesses. Mr. Fojtik opened up the public hearing. There were no public comments on this item. Mr. Fojtik closed the public hearing. Motion by Propp to approve the Project Plan amendment, recommending the amendment to the council and adopting the staff report as the findings. Seconded by Palmeri. Mr. Fojtik asked if there was any discussion on the motion. There was no discussion on the motion. Motion carried 7-0. Item:Amendment TID 19 /y 8 7� B 1L17 B 6 m n z �o g z .l ti R U. IFT -ILA-IVI . NDU IA 0� Nonresidential Properties within 1/2 Mile Buffer Exempt Commercial Manufacturing Not in CityM T T1 Am �. rldIn : rj r N 1in =0.21mi A 1 in= 1,107 ft The City of Oshkosh creates and maintains GIS maps and data for its own use. They may show the approximate relative location of property,boundaries and other feature from a variety of sources. Printing Date:4/13/2020 These map(s)/datasets are provided for information purposes only and may not be sufficient or Oshkosh appropriate for legal, engineering, or surveying purposes. They are provided "AS-IS" without Prepared by:City of Oshkosh,WI warranties of any kind and the City of Oshkosh assumes no liability for use or misuse, HAjeffnlTID 19 Amendment 2,mxd User:jeffn ECONOMIC DEVELOPMENT & REDEVELOPMENT April 21, 2020 Project Plan Amendment Tax Incremental District No. 19 [ Northwest Industrial Park] Oshkosh Organizational Joint Review Board Meeting Held: Scheduled for April 21, 2020 Public Hearing Held: Scheduled for April 21, 2020 Approval by Plan Commission: Scheduled for April 21, 2020 Adoption by Common Council: Scheduled for April 28, 2020 Approval by the Joint Review Board: TBD E����� BUILDING COMMUNITIES. IT'S WHAT WE DD. info@ehlers-inc_com 1(800)552-1171 www.ehlers-inc.com -aV LEADERS IN PUBLIC FINANCE Table of Contents ExecutiveSummary ..................................................................................................................... 3 Mapof District Boundary........................................................................................................... 6 Map Showing Existing Uses and Conditions ......................................................................7 EqualizedValue Test....................................................................................................................7 Statement Listing the Kind, Number and Location of All Proposed Public Works or Improvements Within the District......................................................................7 Map Showing Proposed Improvements and Uses.......................................................... 8 Detailed List of Estimated Project Costs............................................................................ 8 Economic Feasibility Study, Description of the Methods of Financing Estimated Project Costs and the Time When Related Costs or Monetary Obligations are to be Incurred ................................................................................................ 9 AnnexedProperty........................................................................................................................12 Estimate of Property to Be Devoted to Retail Business .............................................12 Proposed Changes of Zoning Ordinances, Master Plan, Map, Building Codes andCity Ordinances ...................................................................................................................12 Statement of the Proposed Method for the Relocation of any Persons to be Displaced .........................................................................................................................................12 Orderly Development of the City..........................................................................................13 List of Estimated Non-Project Costs ...................................................................................13 Legal Opinion Advising Whether the Plan is Complete and Complies with Wis. Stat. § 66.1105(4)(f) ....................................................................................................................14 Calculation of the Share of Projected Tax Increments Estimated to be Paid by the Owners of Property in the Overlying Taxing Jurisdictions................................15 Tax Incremental District No. 19 Project Plan Amendment City of Oshkosh Prepared By Ehlers Page 1 2 SECTION 1 : Executive Summary Description of District Tax Incremental District ("TID") No. 19 ("District") is an industrial district created by the City on May 13, 2003 to pay costs associated with expansion of the City's Northwest Industrial Park. As of January 1, 2019, the District's incremental value is $8.78 million. Amendment Purpose The first purpose of this Amendment is to allow excess revenues to be transferred to Tax Incremental District No. 16 ("TID No. 16", or the "Recipient District") as permitted under Wis. Stat. § 66.1105(6)(f). TID No. 16 is the 100 Block redevelopment area. Excess revenues transferred from the District to TID No. 16 will be used to provide grants or loans to businesses impacted by the COVID-19 pandemic. Businesses qualifying for assistance will be located within, or within '/2 mile of, TID No. 16. The portion of the Plan Amendment meets the following criteria necessary to allow for the transfer of excess revenue: 1. The District and the Recipient District lie within the same overlapping taxing jurisdictions. 2. The District is within its expenditure period, which expires May 13, 2021. 3. The District has enough revenue to pay for all current Project Costs and has enough excess revenue to pay for eligible project costs of the Recipient District. 4. The Recipient District is a blighted area district which qualifies it as an eligible recipient of excess revenue. The second purpose of this Amendment is to permit the payment of cash grants as an eligible Project Cost. As with the transfer of excess revenue to TID No. 16, the purpose of including such costs is to permit the City to provide grants or loans to businesses impacted by the pandemic. Grants or loans may be made to businesses operating within the District, or within '/2 mile of its boundaries. Estimated Allocation of Increment The City plans to transfer $250,000 to TID No. 16. Additional transfers may be made to the extent funds are available and needed to support the City's efforts to combat the economic and potentially blighting impacts of the pandemic. Tax Incremental District No. 19 Project Plan Amendment City of Oshkosh Prepared By Ehlers Page 13 Summary of Findings As required by Wis. Stat. § 66.1105, and as documented in this Plan and the exhibits contained and referenced herein, the following findings are made: 1. That "but for" the creation of this District, the development projected to occur as detailed in this Plan: 1) would not occur; or 2) would not occur in the manner, at the values, or within the timeframe desired by the City. The scope of this Plan Amendment is limited to: 1) permitting payment of cash grants or loans to businesses located in, or within '/2 mile of, the District; and 2) the transfer of excess revenue to TID No. 16. But for the transfer of that excess revenue, and the ability to pay cash grants and loans, the City will have fewer resources available to assist businesses located in, and within '/2 mile of, the District and the Recipient District. As a result of the pandemic, a significant number of businesses have been directed to close, or to limit operations. Anticipated economic consequences include unemployment and loss of personal and business income, deferral or non-payment of user fees and taxes, and potential permanent losses of businesses that will have a blighting impact within the District, the Recipient District, surrounding areas, and the City at large. The City therefore concludes that approval of this Plan Amendment is consistent with the intent of the Tax Incremental Financing Law. 2. The economic benefits of the District, as measured by increased employment, business and personal income, and property value, are sufficient to compensate for the cost of the improvements. The District is generating enough revenue to pay its Project Costs and has excess revenue that it can transfer to the Recipient District. By aiding businesses located in, and within '/2 mile of, the District and the Recipient District the City expects to help preserve jobs, businesses, and revenue streams important to funding City operations such as utility and property tax payments. The City believes that the economic benefits to be gained by paying cash grants and loans within the District and transferring excess revenue to the Recipient District outweigh the cost of making those payments and transfers. 3. The benefits of the proposal outweigh the anticipated tax increments to be paid by the owners of property in the overlying taxing jurisdictions. Taxpayers within all overlying taxing jurisdictions will be impacted by the negative economic consequences of the pandemic. The economic benefits associated with preservation of jobs and businesses benefit all taxing jurisdictions and outweigh the anticipated tax increments to be paid in the form of cash grants or loans, and the transfer to the Recipient District. As required by Wis. Stat. § 66.1105(4)(i)4., a calculation of the share of Tax Incremental District No. 19 Project Plan Amendment City of Oshkosh Prepared By Ehlers Page 14 projected tax increments estimated to be paid by the owners of property in the overlying taxing jurisdictions has been prepared and can be found in this Plan. 4. The boundaries of the District are not being amended. S. That Project Costs relate directly to promoting industrial development in the District, consistent with the purpose for which the District is created. 6. Improvements to be made in the District are likely to significantly enhance the value of substantially all of the other real property in the District. 7. The Plan for the District is feasible and is in conformity with the Master Plan of the City. 8. The City estimates that 50% of the territory within the District will be devoted to retail business at the end of the District's maximum expenditure period pursuant to Wis. Stat. § 66.1105(5)(b). Tax Incremental District No. 19 Project Plan Amendment City of Oshkosh Prepared By Ehlers Page 15 SECTION 2: Map of District Boundary & '/2 Mile Perimeter rn 1711 z 0 OLS V O � 0 FARMINGTON AV N CH FUSTIAN DR 0 Q �; J 4 r J 7 ¢ FREEDOM AV 0 p�❑R 2 W FC—IRM 11319k STILLMAN DR INDUSTRIAL AV 7 % PACKER AV w a r i I_ _ PAR E AV Nonresidential Properties J Z n within 112 Mile Buffer > Z J Exempt � �LLJ � Commercial AV fla ManufacturingLLI � I _ Not in City X W SMITH AV T J A if] f] rJ fJ1 1 fI n 1in=0-21m1 A tin=1,107ft The City of Oshkosh creates and maintains GIS maps and data for its awn use. They may show the C ,- approximate relative location of property.boundaries and other Feature from a variety of sources. Pr nling Dale:4/1312020 These map{sydatasets are provided for information purposes only and may not be sufficient or appropriate for legal A engineering, or surveying purposes. They are provided " S,]S`without Prepared bT City of Oshkosh,All Oshkosh �xarranfies of any kind and the(Xty of Oshkosh assumnes no lability for use or n-nuse. Tax Incremental District No. 19 Project Plan Amendment City of Oshkosh Prepared By Ehlers Page 1 6 SECTION 3: Map Showing Existing Uses and Conditions The scope of this Plan Amendment makes no changes to the maps depicting existing uses and conditions of real property within the District. The maps included in the District Project Plan approved on May 13, 2003 are hereby incorporated by reference. SECTION 4: Equalized Value Test No territory will be added to the District. Demonstration of compliance with the equalized value test is therefore not required for this Plan Amendment. SECTION 5: Statement Listing the Kind, Number and Location of All Proposed Public Works or Improvements Within the District The Statement of Kind, Number and Location of Proposed Public Works and Other Projects set forth in the District Project Plan approved on May 13, 2003 remains unchanged, with the following Project Cost category addition: Revolving Loan/Grant Program (Cash Grants) To mitigate economic consequences related to the COVID-19 pandemic, the City plans to provide grants or loans to impacted businesses located in, or within '/2 mile of, the District. Any funds collected as repayment of loans made are not considered revenues to the District and will not be used to offset District Project Costs. Instead, these funds may be placed into a revolving fund and will continue to be used for the purposes stated above. Tax Incremental District No. 19 Project Plan Amendment City of Oshkosh Prepared By Ehlers Page 1 7 SECTION 6: Map Showing Proposed Improvements and Uses The scope of this Plan Amendment makes no changes to the maps depicting proposed improvements and uses within the District. The maps included in the District Project Plan approved on May 13, 2003 are hereby incorporated by reference. SECTION 7: Detailed List of Estimated Project Costs The District's original Plan included estimated Project Costs of $2.9 million including $1.98 million for public infrastructure and $954,000 in financing and interest expense. As of December 31, 2019, total District Project Costs were approximately $2.4 million. The District's expenditure period ends on May 13, 2021, with scheduled debt service payments running through 2023. This Plan Amendment does not modify the previous estimates of District Project Costs except that it permits the payment of cash grants as an eligible Project Cost. Such payments, in the form of grants or loans may be made to businesses operating within the District, or within '/2 mile of its boundaries. The City has not identified a specific cost estimate for grants or loans to be paid from the District's funds. To the extent costs for this purpose are incurred, they will be limited to cash on hand and based on demonstrated need. In addition to the inclusion of cash grants as eligible Project Costs within this Plan, the Amendment also permits the transfer of $250,000 to TID No. 16. Additional transfers may be made to the extent funds are available and needed to support the City's efforts to combat the economic and potentially blighting impacts of the pandemic. Tax Incremental District No. 19 Project Plan Amendment City of Oshkosh Prepared By Ehlers Page 18 SECTION 8: Economic Feasibility Study, Description of the Methods of Financing Estimated Project Costs and the Time When Related Costs or Monetary Obligations are to be Incurred The tables found in this Section provide projected cashflows for the District, and the Recipient District. They assume that each district's current tax incremental valuation and the tax rate will remain the same. As a result of the COVID-19 pandemic, a significant number of businesses have been directed to close, or to limit operations. Anticipated economic consequences include unemployment and loss of personal and business income, deferral or non-payment of user fees and taxes, and potential permanent losses of businesses that will have a blighting impact within the District, the Recipient District, surrounding areas, and the City at large. As part of its response to the pandemic, the City plans to provide grants or loans to impacted businesses to partially mitigate these economic consequences. Businesses qualifying for assistance will be located within, or within '/2 mile of, the District or the Recipient District. The City plans to fund the Recipient District grant and loan pool in a total amount of $1 million from the following funding sources: Source Amount Recipient District (TID No. 16) Cash Balance $ 250,000 Transfer from District (TID NO. 19) Cash Balance $ 250,000 Transfer from TID No. 14 Cash Balance $ 250,000 Contribution from City Revolving Loan Fund $ 250,000 Total $ 1,000,000 The transfer from Tax Incremental District No. 14 will require amendment of that district's project plan and will be considered concurrently with this Plan Amendment. The City's plan to make grants and loans available is economically feasible as all funding proposed will come from unrestricted cash on hand. Tax Incremental District No. 19 Project Plan Amendment City of Oshkosh Prepared By Ehlers Page 19 t O < In O (O DO(O O m V 00 O m N d) M In r 00 M O N M V In M 0 V I- V N 0 M I- r O M N M O M V V V V In In In In In In Y - W W r } 2 LL UQU mmmmOMmmd 2 00 I- 00 M m V O m m m m mZ MN (V O VWwo I� 00 m OJA EM EA d O N I, UyO pU ` 6%6% 6%6%EAEA6%6% 6%6%E E 6%� vvp m v) ) ) O aan i» y ot u z W o a (') I- r O O O O O O O O O O O O O O O O O O O O O Q O M N d) N N N 6%6% 6%6%6% 6%6%6% V) V) V) V) V) VA VA 6%6% 6% 3 In O N O In In In V) p 0 I- r- � N N N O go "T q0mom < 00 r N V O M V 00 O M N M M r 00 M O NM V In M IQ Z In O 00 0 In In M � � O m N M O a1 V V V In In In In In In � W W (C (O _ r M O) ID N �_O) 00 d) r r In 0') O O O) W I, (C In } U Q In N r r N M 00 M O) I� M o0 I- 00 M M V O M M M M M 0) LLZ J d) (0 M d) 00 m In O) O) m N N O V 00 0 0 I- 00 m O Q Q 00 m In In M In M N N M N M V M N M V (O 00 O N V I- N cu Z m ~ M M M M M M M M M M N LLI s d m M O O In O O w 'OCT) N V _ Z d' (A (A 6% 0 O � m 0) O W M 00 y0 LO 0) M U p N 0 z Q ~ E O O ~ a) m U rn J E z O O Co N N MM H N 00 Q w W U) Q LO N / NLu X Lf) Qaw m W 70 } Y (\I moo N V M m r mom 00 m m O O O O V � O M N V mom M V O O M O 0O V N O O O O W In M O) I, V I, V In r (C M (C O O) N N O) '6 LL o V MCOCOCO0 0 �� M(\ICO M0 r- U) m0 Q �„L N m m I- M M In M V M M M M O N 00 00 I- r r M 6% 6% to 63 63 �3�3 �3�3 EA EA EA EA EA EA EA EA EA EA EA U M 0 a) Cu TI. (O V O V M I-(O W DO In In V a3 Q �' W W 00 V In O) (O In M M N t d) A/ (O V In d) N I, M N 00 (C In N LL W Z Z 00 (A (A(A 0 00 M V In O 0) U p 0 � � U_ Q O 0) Z I-H O 00 O m M r m In In M d) (O y d) T C m In O M r M M N 00 V 00 W rn Q W V In In V V In M I- (O (O r 00 a3 3 O O Q d ~ N 6 N N N N 00 (O (O (O 00 6% N 0) � d p of of of of of of of of of of of of �. U y X ¢ d aw z W O O O V O) M In (O In 00 00 0 00 00 O Cl) (A 6% M M M M r N O V 0') (O r M I� d) O O O O O O O O O 0) O 0) H M N W d) d) r M V In r M W C Z ( I� O O M V I- V 0 00 M N M M M M M M M d) d) d) O 0 � 01 LL p O In W d) O O V V V M N 0 0 0 0 0 0 0 0 0 0 � O (A() N N N N N N N N N N N N N N N N N N f j Q EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA ocq 0) O 01 Q O 2 N Q N O N N N 0 N p O O O O O (O O In N 00 In O)3 W EVA EnA EOA E0A0 E(AO EA EnA EVA EA EVA E0A0 EA EVA E00A0 EOInA EOMA EOMA EOMA EMA EMA EMA EMA EOMA EOMA EO ODO O ) M In (D cr) cr) O O MA U 'c(j 0a3 cO E N d. O Iflfl 0M M V V n V) In In n n n n n n n In U NJH N d ? CC4CC4 QO O vo LL UW N � a amU_ (n 0 v p � 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U -O Q O '0 Q W Z (A (A O O O O O O O O O O O O O O O O O O O O O O O (� W O N 00 I- d) (O (O O) 00 N d) M M M M M M M M M M a) O O a d) 'IT- 'If( (O O 'I (O (O 'I N W W O O O O O O O O O O N O- U '� O N O O M V M 00 O 00 0 0 0 0 0 0 0 0 0 0 0 a5 X (p 0) _ W (O V 00 - N 0') V 0') V In M 00 V M M M M M M M M M M C O d Q' 0 ~ w v) , 0 00 00 00 00 00 m m m 00 00 00 00 00 00 00 00 00 00 00 00 � O O .�.• Z d Z N p n Q 'O p Q O 0 v W 0 E O Q V In M r W d) O N M V In M r W d) O N M V In (O r 00 w w y v a O O N N N N N N N N N N 6 � E m W W OO OO OO OO O O O O O O O O O O O O O O 0000 O O O O O O N N 7 } N N N N N N N N N N N N N N N N N N N N N N N N N W 0 a3 01 N 2d O F cO M V In (O 0) n 0 r OOO O O O O N N N N NN N OO OOO OOO OO OOO O O O O O OOO OOOO NN ZNN N NN N NN NNN o H a 00 O (O In O O r In N V 00 0 0 00 0 M In In In V V V M M M N r Y - 00 00 0 00 I� 00 In N 0 0 0 Q N V O In 00 00 In 0 r 00 0 O O t v W W V M W N O W N In W O 0) N V 0) �_M 0 W V (C (C (C (C (C O- ON } = O N (O I- V (O M N N I- O V V d) In r N (\I V d) N 0 d) 00 I- (O O_ a (n Z 0 0 0 0 N M 0 N 0 00 V 0 N V 000 00 N V r O M V) 0 O Q J EA EA O I, M V 0') N O (A(A(A(A V) EA(A(A(A � O Y 0 U m EA EA EA EA EA EA EA EA EA EA EA EA U Z 0) W 0 0) M M M M M 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 M M M M N 0 61) 61) 613 613 613 613 613 613 613 613 613 613 613 613 613 613 613 0') 0') 0') 0') 0') I, r r r -O 0 00 00 00 00 00 O O O O QN N N N N M M M M N N N N N N N N N N N J N N N N N N N N N Q (6 M 0 r M 0') O 00 In V 00 O 0 00 0 L In to to V V V M M M N 0) Q 0 O 0 N V 0 r M 0 0 G N N V O In W 00 In (C (C0 0 0 O W Z W (O � O � I� N to 0 W O 0 V 0 �_M 0 W V (O (O (O (O (O I� r N } Z g O V (O V N M M N W O V V d) In r N N V 0 N 0 d) 00 I- (O N V N V 02 N V N In (O O N d) 00 V 0 N V 00 (0 (0 0 N V I- O M -6 0 Q N V N 0 m m M M I- M V V) N O d) r M N M V (O I- 00 0 C O J 2 03,EA EA EA EA EA EA EA EA w mZ S` �������61) V�l E E EA6% E E C W 00 O O O O O N 00 O O O O O 0) O O O O O O 0 y to 0 2 N 00 O O O Lo O 00 O � LO LL O �3 (C) 8 E 0) J Q 0 V 0 m V N N E � = O 0 J Q 0) w Q a > z 0U) V d m w Z V LO o : rn : O N zw ' "T 0) Q O 0 0 U 0 00 0 wJ OMMOcoor- wmoo U z 0 W to V 0 In M r 00 0 r to 0 N N > D wU r- (C� V ln0 (000 o C o 0 W Z (A (O 00 O d) O O 0 w LL M 2 W EA EA EA 'ITLO (D O Q M H d ♦/� 0 X EA 0) N U D W <lJ W O N (6 0 y : o Fo U m (0 (0 00 0) I- W V W N O W O LL 3 E Q 0) W O 00 I- In M m 0 In to V In r 0 .^ t -C Y w 0 N O W (A 6%6%V,6%6% In In � O t= N T U LL W Z 0 In (iJ EA EA 0 N D N U Q N N 2 W �_ 6% (A In 0) N -0 F- > EA EA 0)O 0 ,C C N N W N a) ti o- J � 2: m o m ► aO> s oy V N I- V 00 M N 00 V 00 0 00 M N M N O O O O O O O O 00 O V 0 0 0 0 I- V I- N 00 In M V O 0 N O V V V (A 6%6%6%69 69 N � � 0 0) N W N 00 In In V V N I- r (O d) r In r N O O O V 00 O H U I� M (3 (O 00 00 a) 00 a) (3 00 In M d) In In d) r V In p y'j N (6 m > 00 In In In In In In In In N N N M M N M M M M V M N p �. Q W (A N N N N N N N N N N N N N N N N N N N V) -0 (6 'N E (n Q Q �) 7 E O N t Q � N 0 0 m N V 0 M M 0 W O N I- 00 In W O O O O O O O O O '6 2 N O_ (i)EA 0 00 N m I� 0) 00 W I- N N M I- 00 0) - O CM Q Z N V (O d) r O W V 0 M N N to to O O O O O O O O O O Q N 0 0 T V (O M W In M M (O N 00 N I� M 0 0 0 0 0 0 0 0 0 0 O LL 0 00 V V In O O N N M M N N N N N N N N N N N -p O mN O F- 0 6%EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA o 0 Q c" O O 2 0 N O 0) O LLtl) 0 (n 0 0 "T 0000 O W (00 M U) V r V W V V W 0 0 0 0 0 0 0 0 0 0 0 " > 0 E W N In 00 0 0 0 7 m m In M In 0) 0 0 M 0 p 0 Q N W V m N m N N N M V V In In Lfl In 0 0 In In In In In In In In In In N N d U Q E N U J '� H N N N N N N N N N N N N N N N N N N N N N N N N N N N y .N d F Q Q (»(»(»(»(»(»(»(»(»(»(»(»(»(»(»(»(»u�(»(»(»(»(»(»(»(»(» 0 o o ° E U 0 � N OW co' 0 C co, O U N o p 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U N N V 'p W Z (iJ Ei) O O O O O O O O O O O O O O O O O O O O O O O O O C F W W � (C V M - In In (C 0) N I- N 0) (C (C (O (O (O (O (O (O (O (O w w 0) Q a O N 0 M 00 V In 0 0 r 00 V In r 7 00 00 00 00 00 00 00 00 00 00 N Z U X LU 0 0 M O r 0 0) m 0) I- 0 0 0) 0 02 02 02 02 02 02 02 m m m 0 C x 0 0 W � � w In N (C 0000 V (o )n )n r, G oq -- - � � --- 3 °) Z U d a m (0(0 I-c u)c c c c c c u)u)c u)u)u)u)u)u)u)u)u)LO 3 o O rn p O z Z (A(A(A(A(A(A(A(A(A(A(A(A(A(A(A(A(A(A(A(A(A(A(A(A 6% p tl) N ON F-- LU IL O N y0 E w Q C w 0 n 0) N N LU 0 > �- U w N M V In (O r 00 0) O N 02 V In M r 00 0 0 N M V In (O r 00 w � d E y v m O O O O O O O O N N N N N N N N N N N W W O O O O O O O O O O O O O O O O O O O O O O O O O O O N 0) d d 7 C 0 v -p } N N N N N N N N N N N N N N N N N N N N N N N N N N N W N t t N 0) N 0 N M V In 0 r 00 m O � N M V In (O r o0 � O N M V In (O r F 0 0 0 Q H .�. � m O O O O O O O O O N N N N N N N N m 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Co 0000 0 0 0 0 0 0 0 0 0 0 0 0 V^ m y d N N N N N N N N N N N N N N N N N N N N N N N N N N Z SECTION 9: Annexed Property A tax incremental district cannot include annexed territory unless at least three years have elapsed since the annexation, or certain other requirements are met. No territory is being added to the District as part of this Plan Amendment. SECTION 10: Estimate of Property to Be Devoted to Retail Business Pursuant to Wis. Stat. § 66.1105(5)(b), the City estimates that 50% of the territory within the District will be devoted to retail business at the end of the District's maximum expenditure period. SECTION 11 : Proposed Changes of Zoning Ordinances, Master Plan, Map, Building Codes and City Ordinances As the scope of this Plan Amendment is limited to permitting payment of cash grants and loans to businesses and the transfer of excess revenue to TID No. 16, there are no zoning ordinance, Master Plan, Map, building code or ordinance changes required. SECTION 12: Statement of the Proposed Method for the Relocation of any Persons to be Displaced Should implementation of this Plan require relocation of individuals or business operations, relocations will be handled in compliance with Wis. Stat. Chapter 32 and Wis. Admin. Code ADM 92. Tax Incremental District No. 6 Project Plan City of Oshkosh Prepared By Ehlers Page 1 12 SECTION 13: Orderly Development of the City Approval of this Plan Amendment promotes the orderly development of the City providing financial resources needed to assist businesses located in, and within '/2 mile of, the District and the Recipient District. As a result of the pandemic, a significant number of businesses have been directed to close, or to limit operations. Anticipated economic consequences include unemployment and loss of personal and business income, deferral or non- payment of user fees and taxes, and potential permanent losses of businesses that will have a blighting impact within the District, the Recipient District, surrounding areas, and the City at large. Takings measures to mitigate these consequences promotes the orderly development of the City. SECTION 14: List of Estimated Non-Project Costs Non-project costs are public works projects which only partly benefit the District. Costs incurred that do not benefit the District may not be paid with tax increments. Examples of non-project costs are: • A public improvement made within the District that also benefits property outside the District. That portion of the total Project Costs allocable to properties outside of the District would be a non-project cost. • A public improvement made outside the District that only partially benefits property within the District. That portion of the total Project Costs allocable to properties outside of the District would be a non- project cost. • Projects undertaken within the District as part of the implementation of this Project Plan, the costs of which are paid fully or in part by impact fees, grants, special assessments, or revenues other than tax increments. No improvements to be made within the District will benefit property outside the District. Furthermore, there will be no improvements made outside the District that will only partially benefit the District. Tax Incremental District No. 19 Project Plan Amendment City of Oshkosh Prepared By Ehlers Page 1 13 SECTION 15: Legal Opinion Advising Whether the Plan is Complete and Complies with Wis. Stat. § 66.1105(4)(f) Oshkosh City Attorney's Office Phone, 236-5115 Fax: (920)236-5106 http!//www.ei.aahkogh.wi.us April 14,202{} H.Allen Davis Director of Commnnity Development City of Oshkosh 215 Church Avenue Oshkosh,W154903-113C Bear Mr.Davis: I reviewed the Project Plan Amendment prepared for the City of Oshkosh by Ehlers, Inc. for Tax Increment District #19 Northwest Industrial Park for form and to determine whether it contains all required elements pursuant to Section 66.11U5(4)(f) of the Wisconsin Statutes. I find that the Project Plan Amendment includes a statement Iisting the kind, number, and location of proposed public improvements within and outside the District.It includes an economic feasibility study,a detailed list of estimated project costs,and a description of the method of financing all estimated project costs,and. the time when the costs are to be incurred, The Amendment contains maps of existing uses and conditions of real property,as well as,proposed improvements and uses.The Plan Amendment identifies that there are no anticipated non-project costs.The Plan Amendment also identifies that there are currently no proposed changes in zoning of the real property in the district and no preposed changes in the City's master plan,map or other municipal codes required or proposed as part of the district. The Amendment includes a statement indicating that there is no anticipated relocation of any persons to be displaced,but that if relocation would become required it will be conducted in accordance with Ch.32 Wis.Stats. and ADMIN 92. The Plan Amendment includes a description of how the district and this Plan Amendment will promote the orderly development within the City,which is consistent with the City's Comprehensive Plan(Master Plan),building codes,and other city ordinances in relation to project elements. Upon adoption of the Project Plan Amendment by the Plan Commission and the submission to the City Council,all requirements of Section 66.1105(4)(f),Wisconsin Statutes, will be complete and it is, therefore, my opinion that the project plan attached hereto is complete and complies with Wis.Stat.§66.1105. Sincerely, CITY OF OSHKOSH Ly.A.Loren City Attorney Tax Incremental District No. 19 Project Plan Amendment City of Oshkosh Prepared By Ehlers Page 1 14 SECTION 16: Calculation of the Share of Projected Tax Increments Estimated to be Paid by the Owners of Property in the Overlying Taxing Jurisdictions The following projection is provided to meet the requirements of Wis. Stat. § 66.11O5(4)(04 and reflects the projected tax increments to be collected within the District assuming no change to its current incremental valuation or tax rates, and further assuming the District were to remain open through its allowable maximum life. Allocations amongst the taxing jurisdictions listed reflects levy contributions based on DOR Form PC-202 (Tax Increment Allocation Worksheet) for the 2018/19 levy year. City of Winnebago Oshkosh Area Fox Valley Total Oshkosh County School Dist. Tech. College 39.98% 20.22% 35.60% 4.21% 100.00% 2019/2020 $3,342,191 $1,690,197 $2,976,453 $351,759 $8,360,600 2020/2021 $3,342,191 $1,690,197 $2,976,453 $351,759 $8,360,600 2021/2022 $3,342,191 $1,690,197 $2,976,453 $351,759 $8,360,600 2022/2023 $3,342,191 $1,690,197 $2,976,453 $351,759 $8,360,600 2023/2024 $3,342,191 $1,690,197 $2,976,453 $351,759 $8,360,600 2024/2025 $3,342,191 $1,690,197 $2,976,453 $351,759 $8,360,600 2025/2026 $3,342,191 $1,690,197 $2,976,453 $351,759 $8,360,600 2026/2027 $3,342,191 $1,690,197 $2,976,453 $351,759 $8,360,600 2027/2028 $3,342,191 $1,690,197 $2,976,453 $351,759 $8,360,600 Total $30,079,717 $15,211,772 $26,788,079 $3,165,832 $75,245,400 Tax Incremental District No. 19 Project Plan Amendment City of Oshkosh Prepared By Ehlers Page 115