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HomeMy WebLinkAbout37. 16-398JULY 26, 2016 16 -398 RESOLUTION (CARRIED 5 -1 LOST LAID OVER WITHDRAWN ) PURPOSE: APPROVE DEVELOPER AGREEMENT WITH 240 ALGOMA BOULEVARD, LLC INITIATED BY: COMMUNITY DEVELOPMENT WHEREAS, the Common Council has approved creating TIF #28 Beach Building Redevelopment, which includes provisions for Pay -go TIF assistance to the developer/ owner to assist with the adaptive reuse of the historic Orville Beach Building located at 240 Algoma Boulevard; and WHEREAS, 240 Algoma Boulevard LLC is requesting Pay -go TIF assistance for said redevelopment project and is requesting the following waivers to the TIF policy: 1) Increase the City's contribution from 75% to up to 90% of the generated tax increment during the life of the district; and 2) Increase the 20 year maximum payback to the27 year life of the TIF; and WHEREAS, based on current assumptions, both waivers are required to return a financially feasible Internal Rate of Return on the project; and WHEREAS, the financial incentive will only be paid if tax increment is created and after all property taxes and other special charges and /or assessments have been paid. NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of Oshkosh that the waivers to the TIF policy identified above are hereby approved and the proper City officials are hereby authorized and directed to enter into a Developer Agreement with 240 Algoma Boulevard, LLC, for the adaptive reuse of the historic Orville Beach Building at 240 Algoma Boulevard, in substantially the same terms as attached hereto, any changes in the execution copy being deemed approved by their respective signatures, and to carry out all actions necessary to implement the City's obligations under the Developer Agreement. City MEMORANDUM TO: Honorable Mayor and Members of the Common Council FROM: Allen Davis Community Development Director DATE: July 21, 2016 RE: Development Agreement for TID # 28 Beach Building Redevelopment BACKGROUND Owner /developers Chet Wesenberg and Eric Hoopman (dba 240 Algoma Blvd LLC) have requested tax incremental financing assistance (TIF) to assist with the adaptive reuse of the historic Orville Beach Building located at 240 Algoma Boulevard. The project entails significant rehabilitation of the 36,000 square foot structure into a mixed -use development with commercial /retail on the first floor and 22 apartments on the 2nd and 3rd floors. The anticipated project cost is $3.3 million with TIF and State and Federal Historic Tax Credits being requested to offset overall project costs making the rehabilitation financially feasible. In this case Pay -go TIF assistance would be provided over the life of the 27 year district that helps support the internal rate of return for the project that takes it from a negative 1.8% Internal Rate of Return (IRR) without TIF to a 3.38% IRR with TIF. TID #28 has been approved by the Plan Commission, Common Council, and Joint Review Board and now in order to implement the Project Plan a Development Agreement must be approved by Council. Attached to this memorandum is a copy of the draft Development Agreement for Council's review. Also attached is the original financial analysis for the project that served as the basis for development of the TIF Project Plan and this Development Agreement. ANALYSIS Pay -go TIF assistance is being requested over the life of the district whereby 90% of the tax increment generated by the development will be returned to the developer as an incentive to make the project financially feasible. The financial incentive will only be paid if tax increment is created and after all property taxes and other special charges and /or assessments have been paid. The following is a summary of the main points of the proposed agreement: • The developer will renovate the 36,000 square foot structure into a mixed use development with commercial /retail use of the first floor and apartments on the 2nd and 3rd floors and complete the project by December 31, 2016. • The developer will provide a minimum equity contribution of $1,494,714 into the project. The developer will fund project costs with a loan of $1,800,000. The City's contribution will be a maximum of 90% of the generated tax increment during the life of the district. This exceeds the current TIF policy capping maximum increment use at 75% and exceeding the 20 year maximum payback. Staff supports both these waivers as there are no other public improvements in the district proposed that would require TIF support and the 90% increment is required to attain a financially feasible return to incentivize adaptive reuse projects such as this. Taking the payments out beyond the 20 years for the life of the district is also needed to return a financially feasible IRR based on current assumptions. The original 20 year limitation was based on the City's typical borrowing time horizons and the City does not need to borrow any funds for the project. Providing a lesser increment or timeframe for receiving the financial incentive both lower the IRR on this project making it less financially feasible. A "lookback" clause is required after 10 year anniversary of project completion to review the Internal Rate of Return (IRR) to determine if an adjustment is required to the city's annual contribution. The developer is provided the ability to obtain a 15% IRR and if the project IRR comes in at or below 15% then no adjustment will be made to the city's annual contribution. If the project IRR comes in above 15% the city's contribution will be lowered to the 15% level. In the event the city has already paid the developer more than the approved contribution, the developer shall refund such excess city contribution. Approval of the Development Agreement is the mechanism through which the Project Plan for TID No. 28 will be implemented. The other terms and conditions of the Agreement are consistent with other TIF Development Agreements aside from the requested waivers to TIF policy. FISCAL IMPACT Approval of the Development Agreement for the Beach Building will have no fiscal impact on the provision of city services relative to the ability to service the development nor require the expansion of city services to service the development. The 10% of increment not paid to the developer will be used to pay the City's annual TIF administrative costs. RECOMMENDATION The City Council approves the Development Agreement, including waiver of TIF policy as requested for the Beach Building. Respectfully submitted, Allen Davis Community Development Director Approved, Mark Rohloff City Manager DEVELOPMENT AGREEMENT This Development Agreement (the "Agreement ") is made as of the 21 st day of July, 2016 (the "Effective Date ") by and between the CITY OF OSHKOSH, WISCONSIN, a Wisconsin municipal corporation (the "City"), and 240 ALGOMA BLVD LLC, a Wisconsin limited liability company (the "Developer "). RECITALS A. The Developer has purchased certain property known as the Orville Beach Memorial Manual Training School, located at 240 Algoma Boulevard in the City of Oshkosh, Wisconsin, which property is more particularly described on Exhibit A attached hereto (the "Propert y "). B. The Developer plans to redevelop the Property into a mixed -use commercial and residential building with surface parking as approved by the Common Council on June 14, 2016 through Resolution 16 -306 (the "Project "). C. Pursuant to Wis. Stats. §66.1105 (the "Tax Increment Law "), the City has (i) created Tax Increment District No. 28 (Beach Building Redevelopment Project) (as amended from time to time, the "TIF District "), and (ii) approved a project plan for the redevelopment of the TIF District (as amended from time to time the "TIF District Project Plan"). D. The Property is located within the TIF District. E. The Developer desires to redevelop and operate the Property in accordance with the provisions of this Agreement and the TIF District Project Plan. F. The Developer's ability to develop the Project is contingent upon the City providing financial and other assistance to Developer on the terms set forth in this Agreement. G. The City finds it to be in the public interest to utilize tax incremental financing to assist the Developer to undertake the Project, consistent with the terms and conditions of this Agreement. H. Funds used to provide the Developer with the tax incremental financing for the Project Costs (the "TIF Funds ") shall be raised solely from tax income generated from the Project in the TIF District. I. The City finds that construction of the Project, and fulfillment of the terms and conditions of this Development Agreement are in the vital and best interest of the City and its residents and fulfill a public purpose in accordance with state law. NOW THEREFORE, in consideration of the foregoing recitals that are incorporated hereto and made a part of this Agreement, the promises, covenants and agreements contained in 15615909.6 this Agreement and other good and valuable consideration, the receipt and sufficiency of which are acknowledged, the Developer and the City promise, covenant and agree as follows: 1. Definitions. As used in this Agreement, the following terms shall have the following meanings: "Affiliate" means any entity that, directly or indirectly, controls, is controlled by or is under common control with a party to this Agreement or such party's successors and /or assigns. For purposes of this definition, "control" means possessing the power to direct or cause the direction of the management and policies of the entity by the ownership of a majority of the voting securities of the entity. "City" means the City of Oshkosh, Wisconsin, a Wisconsin municipal corporation, its successors and assigns. "City Contribution" means payments provided by the City to the Developer from future Tax increments as set forth in Section 2, below. "Completion Date" means December 31, 2016. "Default" means the occurrence of one or more of the events described in Section 17, below. "Equity Contribution" means an investment by Developer of not less than One Million Four Hundred Ninety Four Thousand Seven Hundred Fourteen and No /100 Dollars ($1,494,714.00) in the Project. "Expiration Date" means the date of termination of the TIF District under Wis. Stat. §66.1105(7). "Loan" means one or more loans to fund Project Costs in the maximum amount of One Million Eight Hundred Thousand and No /100 Dollars ($1,800,000.00). "Project Costs" means the total costs of acquiring and constructing the Project, including all capital expenditures (or expenditures that could be treated as capital expenditures) and preliminary expenditures (such as architectural, engineering, surveying, soil testing and similar costs that are incurred in connection with the construction of the Project) and all other direct and indirect costs of development of the Project in accordance with the Project Plans. "Project Plans" means final detailed plans and specifications for the Project, and all other improvements to be located on the Property. "Propert y" means the parcel of land upon which the Project is located, as legally described on Exhibit A. "Term" means the period of time from the Effective Date of this Agreement to the Expiration Date. 2 15615909.6 "TIF District" means Oshkosh Tax Incremental District No. 28 (Beach Building Redevelopment). "Tax Increment" shall have the meaning given under Wis. Stat. §66.1105(2)(i) but shall be limited to the Tax Increment attributable to the Property and the improvements on the Property. 2. City Contribution. Subject to all the terms and conditions of this Agreement and applicable law, the City will provide payments to the Developer solely from future Tax Increments to assist with Project Costs. The City Contribution shall be payable beginning in 2018. The City Contribution will be equal to ninety percent (90 %) of the Tax Increment attributable to the Property, which shall be calculated by subtracting the TIF District base value from the assessed value of the Property as of January 1, 2017 and each year thereafter, and multiplying the result, if positive, by the mill rate for all taxing jurisdictions established for each year. The City Contribution shall be due and payable to the Developer on or about Raober 30 20181 and each [October 301 thereafter. The City's obligation to make the City Contribution shall end and expire as of the earlier of (i) the Expiration Date, or (ii) the receipt by Developer of the Approved Contribution in the event that the City Contribution is limited by operation of Section 3, below. A pro forma City Contribution calculation is attached hereto as Exhibit B. Payments under this Agreement shall be solely from Tax Increment attributable to the Property actually received by the City. In no event shall the City's payment to the Developer exceed the total Tax Increment generated by the Property. The City Contribution shall be a special and limited obligation of the City and not a general obligation. The City covenants and agrees, however, not to utilize any Tax Increment received with respect to the Property during any year for any purpose other than payment of the City Contribution unless and until the City has paid the City Contribution in full for such year. The Developer acknowledges that, as a result of the special and limited nature of the City's obligation to pay the City Contribution, the Developer's recovery of the City Contribution depends on various factors including, but not limited to, future mill rates, changes in the assessed value of the Property, failure of the Property to generate Tax Increments at the rate expected by the Developer, changes in the Tax Increment Law, and other failures beyond the City's and /or the Developer's control. Additionally, the City shall have no obligation to make the City Contribution unless and until the Developer has made all payments owed to the City by Developer for real estate taxes, personal property taxes, special assessments, and special charges. 3. City Contribution Adjustment. The City Contribution amount is based upon the proforma ten (10) year Internal Rate of Return ( "IM') submitted by the Developer to the City, a copy of which is attached hereto as Exhibit C. Developer and the City agree that to the extent that the project's performance varies materially from the proforma IRR, the City Contribution may be adjusted pursuant to this Section 3. On or before the thirtieth (30th) day following the tenth (10th) anniversary of the Completion Date (the "Test Date "), Developer shall provide the City with copies of all internally prepared financial statements (kept in accordance with generally accepted accounting principles) and a complete annual cash flow update based on actual income and expenses (in a 3 15615909.6 format consistent with the example in Exhibit C) for the Project for the period from the Completion Date to the Test Date. Within ten (10) business days thereafter, Developer and the City shall, using information from the financial statements and cash flow update, and the methodology utilized to calculate the original Project proforma IRR (as set forth on Exhibit C), and applying the Approved Assumptions (as defined below) to supply any information that is not known as of the Test Date, calculate the actual IRR as of the Test Date. If the actual IRR calculated on the Test Date as proposed based upon the updated analysis exceeds 15 percent (15 %), the City shall reduce the City Contribution to the amount necessary to allow Developer to achieve a fifteen percent (15 %) annual IRR over the Term (the "Approved Contribution "). In the event that the City has already paid Developer more than the Approved Contribution as of the Test Date, Developer shall refund such excess City Contribution to the City within ninety (90) days of the recalculation date. As used herein, the "Approved Assumptions" shall be the present value of historic tax credits, terminal capitalization rate, lease rates and all other assumptions agreed upon by Developer and the City as of the date the proforma IRR is updated, and absent such agreement, as determined by an independent MAI appraiser with not less than ten (10) years' experience appraising commercial and multi- family properties in the Appleton - Oshkosh- Neenah metropolitan statistical area. All costs for the independent appraiser shall be shared equally by the City and the Developer. 4. Conditions Precedent to City's Obligations. In addition to all other conditions and requirements set forth in this Agreement, the obligations of the City hereunder (including, without limitation, the obligation of the City to pay the City Contribution) are conditioned upon the satisfaction of each and every of the following conditions: (a) On or before the date of this Agreement, the Developer shall provide the City an opinion of its counsel reasonably acceptable to the City stating, among other things, that the persons executing this Agreement on behalf of the Developer are authorized to do so, that the Developer has duly authorized entry into this Agreement, and other matters as are reasonably requested by the City. (b) On or before the date of this Agreement, the Developer shall have provided the City with (i) certified copies of its Articles of Organization and Operating Agreement, and (ii) a current Certificate of Status issued by the Wisconsin Department of Financial Institutions. (c) On the date of each payment made to Developer pursuant to Section 2, above, no uncured default, or event which with the giving of notice or lapse of time or both would be a default, shall exist under this Agreement. (d) The Developer shall have made the Equity Contribution to the Project and provided proof of such Equity Contribution to the City in the same manner as required by the provider of the Loan. Unless all conditions contained in this Section 4 are satisfied within the time periods for satisfaction of such conditions as set forth above or such conditions are waived in 4 15615909.6 writing by the City within the time periods for satisfaction of such conditions as set forth above, the City, at its option, exercised in its sole discretion, may terminate this Agreement, in which event none of parties to this Agreement shall have any further liability or other obligation to the other parties. 5. Representations, Warranties of Developer. The Developer represents and warrants to the City as follows: (a) The Developer is a limited liability company duly organized and validly existing and has the power and all necessary licenses, permits, and franchises to own its assets and properties and to carry on its business. (b) The Developer is duly licensed or qualified to do business in the State of Wisconsin and all other jurisdictions in which failure to do so would have a material adverse effect on its business or financial condition. (c) The execution, delivery and performance of this Agreement have been duly authorized by all necessary limited liability company action of the Developer and constitute the valid and binding obligations of the Developer enforceable in accordance with their terms, subject only to applicable bankruptcy, insolvency, reorganization, moratorium, general principles of equity, and other similar laws of general application affecting the enforceability of creditors' rights generally. (d) The execution, delivery, and performance of the Developer's obligations pursuant to this Agreement will not violate or conflict with the Developer's Articles of Organization or Operating Agreement or any indenture, instrument or agreement by which the Developer is bound, nor will the execution, delivery or performance of the Developer's obligations pursuant to this Agreement violate or conflict with any law applicable to the Developer or to the Project. (e) There is no litigation or proceeding pending or affecting the Developer or the Project, or, to the best of the Developer's knowledge, threatening the Developer or the Project, that would adversely affect the Project or the Developer or the enforceability of this Agreement, the ability of the Developer to complete the Project or the ability of the Developer to perform its obligations under this Agreement. (f) To the best of the Developer's knowledge, no default, or event which with the giving of notice or lapse of time or both would be a default, exists under this Agreement, and the Developer is not in default (beyond any applicable notice and cure period) of any of its obligations under any other agreement or instrument to which the Developer is party or obligor. 6. Covenants of Developer. During the Term of this Agreement, the Developer covenants to the City as follows: (a) The Developer shall pay for all work performed and materials furnished for the Project as and when due. 5 15615909.6 (b) On or before the Completion Date, the Project shall be completed (subject to matters of force majeure), and in all other respects be ready for occupancy and use by the Developer. (c) The Developer shall conform and comply with, and will cause the Project to be in conformance and compliance with, all applicable federal, state, local and other laws, rules, regulations and ordinances, including without limitation, all zoning and land division laws, rules, regulations, and ordinances, all building codes and ordinances of the City, and all environmental laws, rules, regulations, and ordinances. (d) The Developer shall cause the Project to be constructed in a good and workmanlike manner and substantially in accordance with the Project Plans and will promptly correct any defects, structural or otherwise, in any construction or deviations from the Project Plans. Construction of the Project shall be completed free of all liens and encumbrances except for those liens and encumbrances permitted by this Agreement. (e) The Developer shall pay or cause to be paid prior to delinquency all federal, state and local taxes in connection with the Project. The Developer shall pay when due all operating expenses in connection with the Project. (f) The Developer shall comply with the requirement to provide notification of position openings under Wis. Stat. § 66.1105(6c), and, to the extent notified by the City prior to the date of this Agreement, with any other applicable material restriction affecting the TIF District and with all laws, rules, regulations and ordinances generally applicable to tax increment districts that are applicable to the Project. (g) The Developer shall have in effect at all times, all permits, approvals and licenses that may be required by any governmental authority or nongovernmental entity in connection with the development, construction, management and operation of the Proj ect. (h) Except for a mortgage, any related assignment(s) of leases and rents and /or other collateral documentation in favor of Lender securing the Loan, the Developer will not mortgage or otherwise place a lien or encumbrance on the Property without first obtaining the City's consent. (i) The Developer, at its cost and expense, shall operate, maintain, repair and replace (including without limitation, repairs and replacements of a capital nature) all elements of the Project. The Developer's maintenance and repair obligations shall include both day to day maintenance and repair and extraordinary maintenance and repair and shall include maintenance, repair and replacement of all elements or systems of the Project as are necessary in order to maintain the Project. The Developer will not defer any required maintenance, repair or replacement (including, without limitation, repairs and replacements of a capital nature) of any element of the Project and shall establish adequate reserves therefore. 0) The Developer will not, without the City's consent, initiate any change in the zoning classification of all or any portion of the Property. C 15615909.6 7. Damage; Destruction. In the event of fire, damage, or any other casualty to any part of the Project, the Developer agrees, at its cost and expense, to rebuild, repair and replace the Project in the condition it was in immediately prior to the casualty. The fair market value of the Project following reconstruction and/or repair by the Developer must be greater than or equal to the fair market value of the Project immediately prior to the casualty. If the Project is required to be rebuilt or repaired or replaced, then the Project shall be rebuilt, repaired or replaced in accordance with plans and specifications prepared by the Developer and approved by the City. The Developer agrees to apply any necessary portion of the insurance proceeds to rebuild, repair and replace the Project. The proceeds of insurance shall be disbursed for the replacement, rebuilding or repair of the Project pursuant to the terms and conditions of a disbursing agreement among the City, the Developer and an escrow agent mutually agreed upon by the City and the Developer. Any amount required in excess of insurance proceeds for rebuilding, repair and/or replacement of the Project shall be paid by the Developer. 8. Costs. The Developer shall each year during the Term of this Agreement pay all reasonable and itemized fees, costs and expenses actually incurred by the City, including administrative costs and attorneys' and consultants' fees, in connection with any modification to the TIF District Project Plan required as a result of the Project, the negotiation, preparation and administration of this Agreement and all documents and agreements executed in connection therewith. Following the first year of the Term of this Agreement, and so long as Developer is not in default under the terms of this Agreement, Developer's obligation under this Section 8 shall be limited to reimbursement of third party fees paid by the City in an amount not exceed Two Thousand Five Hundred and No /100 Dollars ($2,500.00) per year. Developer shall also pay all reasonable and itemized fees, costs and expenses actually incurred by the City, including attorneys' and consultants' fees, in connection with the enforcement of its rights against the Developer under the TIF District Project Plan or this Agreement, including without limitation, the enforcement of such rights in any bankruptcy, reorganization or insolvency proceeding involving the Developer. Developer will be billed for such costs and payment is due within 30 days of the date of invoice. Developer's obligation to pay these costs is secured by the City's right of special assessment pursuant to Section 11, below. 9. City's Right to Cure Default. In case of a failure by the Developer to procure or maintain insurance, or to pay any fees, assessments, charges or taxes arising with respect to the Project or to comply with the terms and conditions of this Agreement or any other document, contract or agreement effecting the Project, the City shall have the right, but shall not be obligated, to effect such insurance or pay such fees, assessments, charges or taxes or take such action as is necessary to remedy the failure of the Corporation to comply with the documents, contracts or agreements effecting the Project, and, in that event, the cost thereof shall be payable by the Developer to the City. 10. Real Estate Taxes and Assessments. The Developer shall pay timely to the City generally applicable property taxes assessed and levied by the City on the Property under applicable property tax laws, rules, rates, regulations and ordinances in effect from time to time. Nothing in this Agreement shall impair any statutory rights of the City with respect to the assessment, levy, priority, collection, and/or enforcement of real estate property taxes. In 7 15615909.6 addition, the Developer agrees to pay timely to the City all special assessments that may be assessed or levied in connection with the Property under the applicable special assessment laws, rules, regulations, ordinances and rates in effect at the time said special assessments are assessed or levied. 11. Security for Developer's Obligations. _ The Developer's obligations under Section 8 shall be secured by the City's right of special assessment or by any other remedy available to the City by statute. If the Developer fails to pay timely any City costs due under Section 8, the City may, in addition to all other remedies available to it in law or equity, levy the amount of the overdue obligation against the Property as a special assessment pursuant to Wis. Stat. §66.0701. In connection therewith, the Developer: (i) acknowledges that the City has incurred costs for the payment or reimbursement of the Project Costs; (ii) agrees that the amount of the special assessment, if levied consistent with this Agreement, constitutes a proper exercise of the City's authority to levy special assessments in accordance with Wis. Stat. §66.0701; (iii) agrees that the allocation of the City's costs to the Property is reasonable and commensurate with the special benefits provided to the Property; (iv) agrees that the amount being assessed in accordance with this Agreement does not exceed the value of the benefits accruing to the Property from the City's expenditures identified herein; (v) consents to the imposition and levy of such special assessments; (vi) agrees that the approval of this Agreement by the Oshkosh Common Council shall be sufficient to authorize the levy of special assessments in accordance herewith, and that no further procedural steps need be taken by the City; (vii) waives all special assessment notices, hearings and appeals provided by Wis. Stats. §66.0701 or §66.0703; and (viii) acknowledges that the City is relying on the terms of this Agreement, and specifically the terms of this subsection, that such reliance is reasonable, and that the City's payment of its obligations to the Developer under this Agreement will be detrimental to the City if the provisions relating to special assessments are not enforced and that a failure to enforce such agreements would be inequitable. 12. [Reserved, . 13. Indemnifications. The Developer hereby indemnifies, defends and holds the City harmless from and against all loss, liability, damage and expense, including reasonable attorneys' fees, suffered or incurred by the City to the extent caused by the following: (a) the failure of the Developer or its contractors, subcontractors, agents, employees, or invitees to comply with any environmental law, rule, regulation or ordinance, or any order of any regulatory or administrative authority with respect thereto; (b) any release by the Developer or its contractors, subcontractors, agents, employees or invitees of petroleum products or hazardous materials or hazardous substances on, upon or into the Project; (c) any and all damages to natural resources or real property or harm or injury to persons resulting or alleged to have resulted from any failure by the Developer and /or its contractors, subcontractors and /or agents to comply with any law, rule, regulation or ordinance or any release of petroleum products or hazardous materials or hazardous substances as described in clauses (a) and (b) above; (d) claims arising on the Property under the Americans with Disabilities Act, and any other laws, rules, regulations or ordinances; (e) claims for third parties for injury to or death of any person on the Property; and (f) the failure of the Developer to maintain, repair or replace as needed any portion of the Project. 8 15615909.6 The term "hazardous substances" means any flammable explosives, radioactive materials, hazardous wastes, toxic substances, or related materials, including, without limitation, any substances defined as or included in the definition of "hazardous substances," "hazardous waste," "hazardous materials," or "toxic substances" under any applicable federal or state or local laws or regulations. 14. Insurance. The Developer shall maintain the following insurance policies issued by insurers with a rating of at least "A -" and in a financial size category of at least "X" as established by A.M. Best Company and licensed to do business in the State of Wisconsin: (i) property insurance on the Property with coverage limits equal to the full replacement cost of the building and contents; (ii) commercial general liability insurance with limits of $1,000,000 per occurrence and $5,000,000 in the aggregate; (iii) statutory worker's compensation insurance; and (iv) automobile liability insurance with a combined single limit of $1,000,000. Each insurance policy shall require the insurer to provide at least thirty (30) days prior written notice to the City of any material change or cancellation of such policy. 15. Nondiscrimination. The Developer shall not use the Project in any manner to permit discrimination or restriction on the basis of race, creed, ethnic origin or identity, color, gender, religion, marital status, age, handicap or national origin, and the Developer shall construct and operate the Project in compliance with all laws, rules, regulations and ordinances relating to discrimination or any of the foregoing. 16. Property Tax Challenges and Exemptions. The Developer shall not cause or permit the Property or any portion thereof to become tax exempt unless condemned by a governmental entity. The Developer will place a restriction in any deed conveying all or any portion of the Property prohibiting any use or ownership of the Property which would cause the Property or any portion thereof to become tax exempt. If the Property nevertheless becomes tax exempt, Developer, for its successors and assigns, hereby agrees that an annual payment in lieu of tax shall be made by the then -owner of the Property. Such payment in lieu of tax shall be determined for any given year that the Property is exempt from taxation by multiplying the Property's last assessed value prior to becoming exempt by the mill rate for all taxing jurisdictions established for that tax year for the TIF District, with such payment due and payable on or before December 31 of the year in question. 17. Default. The occurrence of any one or more of the following events shall constitute a default hereunder: (a) The Developer or any successor shall fail to pay when due any Guaranty Payment or other amount due from it under this Agreement; or (b) Any representation or warranty made by the Developer or any successor in this Agreement or any document delivered by the Developer or its successor pursuant to this Agreement shall prove to have been false in a material way as of the time made or given; or (c) The Developer or any successor shall breach or fail to substantially perform timely or observe timely any of its covenants or obligations under this 9 15615909.6 Agreement, and such failure shall continue for thirty (30) days following notice thereof from the City to the Developer (or such longer period of time as is necessary to cure the default as long as the Developer has commenced the cure of the default within the thirty (30) day period and is diligently pursuing to cure the default and as long as the default is cured not later than one hundred eighty (180) days following notice thereof from the City); or (d) The Project is not substantially completed on or before the Completion Date (subject to matters of force majeure); or (e) The Developer shall: (i) become insolvent or generally not pay, or be unable to pay, or admit in writing its inability to pay, its debts as they mature; or (ii) make a general assignment for the benefit of creditors or to an agent authorized to liquidate any substantial amount of its assets; or (iii) become the subject of an order for relief within the meaning of the United States Bankruptcy Code, or file a petition in bankruptcy, for reorganization or to effect a plan or other arrangement with creditors; or (iv) have a petition or application filed against it in bankruptcy or any similar proceeding, and such petition, application or proceeding shall remain undismissed for a period of ninety (90) days or more, or the Developer shall file an answer to such a petition or application, admitting material allegations thereof, or (v) apply to a court for the appointment of a receiver or custodian for any of its assets or properties or have a receiver or custodian appointed for any of its assets or properties, with or without consent, and such receiver shall not be discharged within ninety (90) days after its appointment; or (vi) adopt a plan of complete liquidation of its assets. 18. Remedies. Upon the occurrence of any default, without further notice, demand or action by any kind by the City, the City may, at its option, pursue any one or more of the following remedies concurrently or successively: (a) Cease all future payments of the City Contribution; or (b) Pursue any or all of the rights and remedies available to the City at law and/or in equity against the Developer and/or the Project. Except as may be otherwise specifically set forth herein, no remedy herein conferred upon the City is intended to be exclusive of any other remedy and each and every such remedy shall be cumulative and shall be in addition to every other remedy given under this Agreement, and /or available to the City under the TIF District Project Plan and any other covenants, restrictions, documents or instruments governing the TIF District, and /or now or hereafter existing at law or in equity. No failure or delay on the part of the City in exercising any right or remedy shall operate as a waiver thereof nor shall any single or partial exercise of any right preclude other or further exercise thereof or the exercise of any other right or remedy. Notwithstanding any of the foregoing authorizations, the City shall have no duty or obligation whatsoever with respect to any of the matters so authorized. 10 15615909.6 19. No Personal Liability. Under no circumstances shall any council member, official, director, attorney, employee, or agent of a party have any personal liability arising out of this Agreement, and no party shall seek or claim any such personal liability. 20. City Authorization. The execution of this Agreement by the City is authorized by Common Council Resolution No. dated 52016. 21. Miscellaneous. (a) Except as otherwise specifically set forth herein, the respective rights and liabilities of the City and the Developer in this Agreement are not assignable or delegable, in whole or in part, without the prior written consent of the other party. Provisions of this Agreement shall inure to the benefit of and be binding upon the successors and assigns of the parties. (b) No waiver, amendment, or variation of the terms of this Agreement shall be valid unless in writing and signed by the City and the Developer, and then only to the extent specifically set forth in writing. (c) All material applicable agreements, representations, warranties, covenants, liabilities and obligations made in this Agreement and in any document delivered pursuant to this Agreement shall remain effective during the Term of this Agreement. (d) All communications or notices required or permitted by this Agreement shall be in writing and shall be deemed to have been given: (i) upon delivery to an officer or the person entitled to such notice, if hand delivered, or (ii) two business days following deposit in the United States Mail, postage prepaid, or with a nationally recognized overnight commercial carrier that will certify as to the date and time of delivery, air bill prepaid, or (iii) upon transmission if by facsimile, any such communication or notice shall be addressed as follows, unless and until any such party notifies the other in accordance with this section of any change of address: If to the City: City of Oshkosh City Attorney's Office 215 Church Avenue Post Office Box 1130 Oshkosh, WI, 54903 -1130 Attn: City Attorney Facsimile No. (920) 236 -5106 With a copy to: Godfrey & Kahn, S.C. 100 West Lawrence Street Appleton, WI 54911 Attn: Michael J. Lokensgard Facsimile No. (920) 830 -3530 11 15615909.6 If to the Developer: 240 Algoma Blvd LLC PO Box 1099 Oshkosh, WI 54903 -1099 Attn: Eric Hoopman eric@hoopman.co With a copy to: Chet Wesenberg 146 Algoma Blvd., Suite H Oshkosh, WI 54901 Chet.Wesenberg@CWArchitect.net (e) This Agreement and the documents executed pursuant to this Agreement contain the entire understanding of the parties with respect to the subject matter hereof. There are no restrictions, promises, warranties, covenants or understandings other than those expressly set forth in this Agreement and documents executed in connection with this Agreement. This Agreement and the documents executed in connection herewith supersede all prior negotiations, agreements and undertakings between the parties with respect to the subject matter hereof. (f) This Agreement is intended solely for the benefit of the Developer and the City, and no third party (other than successors and permitted assigns) shall have any rights or interest in any provision of this Agreement, or as a result of any action or inaction of the City in connection therewith. Without limiting the foregoing, no approvals given pursuant to this Agreement by the Developer or the City, or any person acting on behalf of either of them, shall be available for use by any contractor or other person in any dispute with the construction of the Project. (g) This Agreement shall be governed by, and construed and interpreted in accordance with, the laws of the State of Wisconsin applicable to contracts made and wholly performed within the State. (h) This Agreement may be executed in several counterparts, each of which shall be deemed an original, but such counterparts shall together constitute but one in the same Agreement. Facsimile signatures shall be deemed original signatures for all purposes of this Agreement. (i) Any provision of this Agreement which is prohibited or unenforceable in any jurisdiction shall, as to such jurisdiction, be in effect to the extent of such prohibition or enforceability without invalidating the remaining provisions of this Agreement in such jurisdiction or affecting the validity or enforcement of any provision in any other jurisdiction. 0) Nothing contained in this Agreement or any other documents executed pursuant to this Agreement shall be deemed or construed as creating a partnership or j oint venture between the City and the Developer or between the City and any other person, or cause the City to be responsible in any way for the debts or obligations of the Developer or any other person or cause the Developer to be responsible in any way for the debts or 12 15615909.6 obligations of the City or any other person. Each party represents, warrants and agrees, for itself and its successors and assigns, not to make any assertion inconsistent with its acknowledgement or with the acknowledgement and agreement contained in the preceding sentence in the event of any action, suit or proceeding, at law or in equity, with respect to the transactions which are the subject of this Agreement and this paragraph may be pleaded and construed as a complete bar and estoppel against any assertion by or for a party and its successors and permitted assigns, that is inconsistent with its acknowledgement and agreement contained in the preceding sentence. (k) Time is of the essence as to each and every obligation or agreement contained in this Agreement. (1) If any party is delayed or prevented from timely performing any act required under this Agreement other than the payment of money, by reason of fire, earthquake, war, terrorist act, flood, riot, strikes, labor disputes or shortages, government restrictions, judicial order, public emergency, or other causes beyond the reasonable control of the party obligated to perform, the performance of such act shall be excused for the period of such delay and the time for the performance of any such act shall be extended for a period equivalent to such delay. (m) A memorandum of this Agreement may be recorded in the office of the Register of Deeds of Winnebago County, Wisconsin, in lieu of the full Agreement, it being understood by the parties that until Expiration Date, this Agreement will run with the land and will be binding upon the Property. In the event that a separate storm water maintenance agreement is not entered into by the parties and recorded with the Register of Deeds, then Developer shall fully comply with the grading and drainage plan for the Property on file with the City Department of Public Works and all applicable storm water codes. The City shall have the authority to enter the property and resolve all grading and drainage issues at Developer's expense including, without limitation, special charges for such work being placed against the Property. This Agreement inures to the benefit of the City and its successors and assigns. (n) The headings to this Agreement are for reference only and are not intended to modify any of the terms and conditions of this Agreement. (o) Nothing contained in this Agreement is intended to or has the effect of releasing the Developer from compliance with all applicable laws, rules, regulations and ordinances in addition to compliance with all the terms, conditions and covenants contained in this Agreement. (p) This Agreement is the product of negotiation between the parties hereto and no term, covenant or provision herein or the failure to include a term, covenant or provision shall be construed against any party hereto solely on the basis that one party or the other drafted this Agreement or any term, covenant or condition contained herein. 13 15615909.6 (q) Upon mutual consent of the parties to this Agreement, which consent any party can withhold in its sole discretion, the parties can agree to submit disputes arising under this Agreement to alternative dispute resolution. (r) EACH PARTY TO THIS AGREEMENT HEREBY WAIVES TRIAL BY JURY IN ANY ACTION, PROCEEDING, CLAIM, OR COUNTERCLAIM, WHETHER CONTRACT OR TORT, AT LAW OR EQUITY, ARISING OUT OF OR IN ANY WAY RELATED TO THIS AGREEMENT. (s) All amounts not paid when due hereunder shall bear interest at the rate of twelve percent (12 %). 22. Other Approvals. In addition to any approvals required under this Agreement, the Developer shall be required to obtain all approvals, consents, and licenses as may be required by any governmental or non - governmental authority in connection with the Project, including, without limitation, all building permits, Project Plan approvals, storm water approvals, and zoning approvals. The Developer's compliance with the terms of this Agreement shall not relieve the Developer from complying with all applicable federal, state and local laws, rules, regulations and ordinances in connection with the Project and to the extent any governmental or non - governmental entity imposes different or more restrictive conditions on the Developer or the Project, compliance by the Developer with the terms of this Agreement shall not relieve the Developer from complying with such different or more restrictive conditions. Likewise, any less restrictive conditions imposed on the Developer or the Project by any governmental or non- governmental authority shall not relieve the Developer or the Project from complying with all of the terms and conditions of this Agreement. [SIGNATURE PAGES FOLLOW] 14 15615909.6 IN WITNESS WHEREOF, the parties have executed this Agreement as of the date first above written. CITY OF OSHKOSH, WISCONSIN By: Mark A. Rohloff Its: City Manager By: Pamela R. Ubrig Its: City Clerk Approved as to form: By: Lynn A. Lorenson Its: City Attorney I hereby certify that the necessary provisions have been made to pay the liability which will accrue under this Agreement. Trena Larson, Finance Director [SIGNATURES AND ACKNOWLEDGEMENTS CONTINUED NEXT PAGE] 15 15615909.6 STATE OF WISCONSIN ) ) SS COUNTY OF WINNEBAGO ) Personally came before me this day of , 2016, the above -named Mark A. Rohloff and Pamela R. Ubrig, to me known to be the City Manager and City Clerk of the City of Oshkosh, Wisconsin and the person who executed the foregoing document and acknowledged the same. Notary Public, State of My commission: 16 15615909.6 240 ALGOMA BLVD LLC By: Name: CHET Its: Member B: Na Its: M avi1 STATE OF WISCONSIN SS COUNTY OF WINNEBAGO WESENBERG . HOOPMAN r Member On this S day of ( 2016 personally came before me Chet A. Wesenberg, member, and Eric S. Hoopmah, managing member, of 240 Algoma Blvd LLC, a Wisconsin limited liability company, and the persons who executed the foregoing instrument and acknowledged the same. Notary Public, State of sco'iis'n ' My commission 7 o 1 17 15615909.6 Exhibit A Property Legal Description ALL OF BEACH BUILDING CONDOMINIUM, A PART OF LOTS 13, 15, 17 AND 23 OF BLOCK G OF LEACH'S MAP OF 1894, LOCATED IN THE SOUTHWEST Y4 OF THE NORTHWEST %4 OF SECTION 24, TOWNSHIP 18 NORTH, RANGE 16 EAST, SEVENTH WARD, CITY OF OSHKOSH, WINNEBAGO COUNTY, WISCONSIN BOUNDED AND DESCRIBED AS FOLLOWS: COMMENCING FROM THE WEST % CORNER OF SAID SECTION 24; THENCE N01 °17'08 "W, 1,010.65 FEET ALONG THE WEST LINE OF THE NORTHWEST % OF SAID SECTION, THENCE N88 °42'32 "E, 34.00 FEET TO THE INTERSECTION OF THE EAST RIGHT -OF -WAY LINE OF JACKSON STREET AND NORTH RIGHT -OF -WAY LINE OF ALGOMA BOULEVARD; THENCE S54 °36'37 "E, 417.74 FEET ALONG THE NORTH RIGHT - OF -WAY LINE OF ALGOMA BOULEVARD TO THE SOUTHWESTERLY CORNERS OF BEACH BUILDING CONDOMINIUM AND LOT 15 OF BLOCK G OF LEACH'S MAP OF 1894 AND POINT OF BEGINNING; THENCE N27 °08'56 "E, 222.48 FEET; THENCE S61 °48'46 "E, 77.56 FEET; THENCE N28 °41'02 "E, 28.29 FEET; THENCE S61 °44'56 "E, 8.00 FEET; THENCE N28 °15'04 "E, 64.30 FEET TO THE SOUTHWESTERLY CORNER OF LOT 19 OF SAID BLOCK G; THENCE S59 °36'37 "E, 98.50 FEET ALONG THE SOUTHERLY LINE OF SAID LOT 19 TO THE SOUTHEASTERLY CORNER OF SAID LOT 19; THENCE S34 °24'38 "W, 15.83 FEET ALONG THE WESTERLY LINE OF LOT 13 OF SAID BLOCK G; THENCE S58 007'30 "E, 55.59 FEET; THENCE S47 °12'10 "E, 9.91 FEET TO A POINT ON THE NORTHERLY LINE OF LOT 17 OF SAID BLOCK G; THENCE S59 034'46 "E, 5.62 FEET ALONG THE NORTHERLY LINE OF SAID LOT 17; THENCE S31 °18'33 "W, 88.20 FEET; THENCE N58 °41'27 "W, 4.98 FEET; THENCE S31 018'33 "W, 10.30 FEET; THENCE S58 041'27 "E, 4.99 FEET; THENCE 31 °18'33 "W, 38.85 FEET; THENCE S58 °36'28 "E, 14.99 FEET; THENCE S32 012'15 "W, 182.49 FEET TO THE SOUTHEASTERLY CORNER OF SAID LOT 17, ALSO BEING THE NORTHERLY RIGHT -OF -WAY LINE OF ALGOMA BOULEVARD; THENCE N54 °36'37 "W, 245.88 FEET ALONG SAID NORTHERLY RIGHT -OF -WAY LINE OF ALGOMA BOULEVARD TO THE POINT OF BEGINNING. SAID AREA CONTAINS 73,455 SQUARE FEET OR 1.686 ACRES, MORE OR LESS. 15615909.6 Exhibit B Proforma City Contribution Calculation 15615909.6 ,.,,��, ..,.®. �. v�.. �, m.,.,.. �c,... m„ v, a•. v.... �. m, mn. �aa. r.. r.., �. nwm�.= �momr .,na,,,....mw�mR++=m >,,...ti - - . , n. �a» mraxm...,.,..., �, em... m..n,�,mmr,mpanrrine..,rcv_ „�.�m . ..- _ _ e,.,.,.,..n»,w,,..W,,,. „�,w,,.a.�.,.m.,,�..,.r„�.... Mw,a.a...,,�,�.��.�,.,...�,� Type of District Rehabilitation Base Value 575000 Dlstria crnifan Date July20,2016 - Appreciation Factor 1% valu :tlon Date Jan 1, 2016 Base Tax Rate $25,95 Max Life 27 Expenditure Period/rerminatlon 22, ReVenua Perfads /Flml Yaar 27 2044 Discount Rate Construction Inflation Total Tax Increment NPV of Increment Year Value Added Valuation Year Increment Increment Revenue Year Tax Rate Tax Increment To Developer (90 %) To Developer 1 2016 670000 2017 5,750 67S,750 2018 $2535 17,536 15,782 13,440 2 2017 0 2018 12,508 688,258 2019 $2535 17,860 16,074 26,416 3 2018 D 2019 12,633 700,890 2020 $25.95 18,188 16,369 38,940 4 2019 0 2020 12,759 713,649 2021 $25.95 12,519 16,667 51,028 5 2020 0 2021 12,886 726,535 2022 $25.95 18,854 16,968 62,693 6 2021 0 2022 13,015 739,551 2023 $2535 19,191 17,272 73,947 7 2022 0 2D23 13,146 752,696 2024 $25.95 19,532 17,579 84,805 B 2023 0 2024 13,277 765,973 2025 $2595 19,877 17,889 95,278 9 2024 0 2025 13,410 779,383 2026 $25.95 201226 18,202 105,379 10 2025 0 2026 13,544 792,927 2027 $25.95 20,576 18,519 115,119 11 2026 0 2027 13,679 806,606 2028 $25.95 20,931 18,838 124,511 12 2027 0 2028 13,816 820,422 2029 $25.95 21,290 19,161 133,566 13 2028 0 2029 13,954 834,376 2030 $25.95 21,652 19,487 142,295 14 2029 0 2030 14,094 848,470 2031 $2535 22,018 19,816 150,708 15 2030 0 2031 14,235 862,705 2032 $2595 22,387 20,148 158,817 16 2031 0 2032 14,377 877,082 2033 $2595 22,760 20,484 166,631 17 2032 0 2033 14,521 891,603 2034 $2595 23,137 20,823 174,160 18 2033 0 2034 14,666 906,269 - 2035 $2595 23,518 21,166 181,415 19 2034 0 2035 14,813 921,081 2036 $25.95 23,902 21,512 188,403 20 2035 0 2036 14,961 936,042 2037 $25.95 24290 21,861 195135 21 2036 0 2037 15,110 951,153 2038 $25.95 24,682 22,214 201,618 22 2037 0 2038 15,262 966,414 2039 $25.95 25,078 22,571 207,863 23 2038 0 2039 15,414 981,828 2040 $25.95 25,478 22,931 213,876 24 2039 0 2040 15,568 997,397 2041 $25.95 25,882 23,294 219,666 25 2040 0 2041 15,724 1,013,121 2042 $25.95 26,290 23,661 225,241 26 2041 0 2042 15,881 1,029,002 2043 $25.95 26,703 24,032 230,607 27 2042 0 2043 16,040 1,045,042 2044 $25.95 27,119 24,407 235,774 Totals 670,000 375,042 Future Value of Increment 597,479 537,731 ,.,,��, ..,.®. �. v�.. �, m.,.,.. �c,... m„ v, a•. v.... �. m, mn. �aa. r.. r.., �. nwm�.= �momr .,na,,,....mw�mR++=m >,,...ti - - . , n. �a» mraxm...,.,..., �, em... m..n,�,mmr,mpanrrine..,rcv_ „�.�m . ..- _ _ e,.,.,.,..n»,w,,..W,,,. „�,w,,.a.�.,.m.,,�..,.r„�.... Mw,a.a...,,�,�.��.�,.,...�,� FOOMMUN Profonna IRR Calculation 15615909.6 •.:.:..- ::::::.........::. rn on: n.,estment: Metrics'::::::: `':::: '::: '::::::::= . :. ....... ..: With TIF Without TIF 1,295,450 1,295,450 Initial Cash Outlay Historic Tax Credits 998,015 998,015 HTC Present Value 763,482 763,482 Net Effective Cash 531,968 531,968 Net Cash Flow Reversion Total Net Cash Flow Reversion Total - 531,968 - 531,968 - 531,968 - 531,968 Year 0 Year 1 - 29,698 - 29,698 - 29,698 - 29,698 Year 2 - 21,487 - 21,487 - 36,282 - 36,282 Year 3 - 17,736 - 17,736 - 32,806 - 32,806 Year 4 - 13,905 - 13,905 - 29,252 - 29,252 Year 5 -9,992 -9,992 - 25,620 - 25,620 Year 6 -5,996 -5,996 - 21,907 - 21,907 Year 7 -1,915 -1,915 - 18,112 - 18,112 Year 8 2,253 2,253 - 14,233 - 14,233 Year 9 6,510 6,510 - 10,268 - 10,268 Year 10 10,856 849,760 860,617 -6,216 646,517 640,301 Yr 11 NO1 186,285 168,914 Terminal Cap Rate 8.55% 8.55%. Gross Reversion 2,179,659 1,976,416 Mortgage Payoff 1,329,899 1,329,899 J.Z. Net Reversion 849,760 646,517 10yr IRR => 3.38% 10yr IRR =>