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HomeMy WebLinkAboutItem III-Project Plan Organizational Joint Review Board Meeting Held: Scheduled for February 2, 2017 Public Hearing Held: Scheduled for February 7, 2017 Approval by Plan Commission: Scheduled for February 7, 2017 Adoption by Common Council: Scheduled for February 28, 2017 Approval by the Joint Review Board: TBD January 27, 2017 Project Plan for the Creation of Tax Incremental District No. 31 (Buckstaff Redevelopment) Tax Incremental District No. 31 Creation Project Plan City of Oshkosh Officials Common Council Steve Cummings Mayor Debra L. Allison-Aasby Deputy Mayor Caroline Panske Council Member Lori Palmeri Council Member Thomas R. Pech, Jr. Council Member Steve Herman Council Member Ben Stepanek Council Member City Staff Mark Rohloff City Manager Allen Davis Community Development Director Lynn Lorenson City Attorney Darryn Burich Planning Director Kelly Nieforth Economic Development Services Manager Trena Larson Finance Director Pamela Ubrig City Clerk Plan Commission David Borsuk Karl Nollenberger Edward Bowen Kathleen Propp Thomas Fojtik, Chair Jeffrey Thoms John Hinz Robert Vajgrt Kiefer John Mayor Steve Cummings Joint Review Board City Representative Winnebago County Fox Valley Technical College District Oshkosh School District Public Member Table of Contents EXECUTIVE SUMMARY ........................................................................................................................................... 1  TYPE AND GENERAL DESCRIPTION OF DISTRICT ........................................................................................ 4  PRELIMINARY MAPS OF PROPOSED DISTRICT BOUNDARY ...................................................................... 5  MAPS SHOWING EXISTING USES AND CONDITIONS ................................................................................... 7  PRELIMINARY PARCEL LIST AND ANALYSIS ................................................................................................... 9  EQUALIZED VALUE TEST ..................................................................................................................................... 10  STATEMENT OF KIND, NUMBER AND LOCATION OF PROPOSED PUBLIC WORKS AND OTHER PROJECTS ................................................................................................................................................................ 11  MAPS SHOWING PROPOSED IMPROVEMENTS AND USES ...................................................................... 15  DETAILED LIST OF PROJECT COSTS .............................................................................................................. 17  ECONOMIC FEASIBILITY STUDY, FINANCING METHODS, AND THE TIME WHEN COSTS OR MONETARY OBLIGATIONS RELATED ARE TO BE INCURRED .................................................................. 18  ANNEXED PROPERTY........................................................................................................................................... 23  ESTIMATE OF PROPERTY TO BE DEVOTED TO RETAIL BUSINESS ...................................................... 23  PROPOSED ZONING ORDINANCE CHANGES ................................................................................................ 23  PROPOSED CHANGES IN MASTER PLAN, MAP, BUILDING CODES AND CITY OF OSHKOSH ORDINANCES .......................................................................................................................................................... 23  RELOCATION ........................................................................................................................................................... 23  ORDERLY DEVELOPMENT OF THE CITY OF OSHKOSH ............................................................................. 24  LIST OF ESTIMATED NON-PROJECT COSTS ................................................................................................. 24  OPINION OF ATTORNEY FOR THE CITY OF OSHKOSH ADVISING WHETHER THE PLAN IS COMPLETE AND COMPLIES WITH WISCONSIN STATUTES 66.1105 ...................................................... 25  CALCULATION OF THE SHARE OF PROJECTED TAX INCREMENTS ESTIMATED TO BE PAID BY THE OWNERS OF PROPERTY IN THE OVERLYING TAXING JURISDICTIONS ...................................... 26  _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 1 January 27, 2017 SECTION 1: Executive Summary Description of District Type of District, Size and Location Tax Incremental District (“TID”) No. 31 (the “TID” or “District”) is a proposed 8.77 acre blighted area located east of S. Main Street between E. 11th Avenue and E. South Park Avenue. Creation of the District is intended to facilitate construction of a proposed privately owned sports and event arena and the associated public infrastructure improvements that will be required to support it. A map of the proposed District boundaries is located in Section 3 of this plan. Estimated Total Project Expenditures. The City anticipates making total Project Cost expenditures of approximately $8,155,000 to facilitate construction of the arena and the associated public infrastructure improvements that will be required to support it. The estimated expenditures include $3,320,000 for necessary street and utility improvements on E. 11th Avenue, S. Park Avenue, S. Main Street and 12th Avenue, and $1,819,000 for private site improvements consisting of environmental remediation costs, additional foundation work required for construction due to soil conditions (geo-piers) and stormwater management. Costs for both the public and private improvements are expected to be paid by the site developer and reimbursed through the tax increments collected. In addition to the $5,139,000 in estimated public and private improvement costs detailed above, the City expects to pay an estimated $2,800,000 in interest expense on the incentive provided, and an estimated $215,000 in administrative costs that will be incurred over the life of the District. Economic Development The City projects that additional land and improvements value of approximately $18 million will result from creation of this District and construction of the arena. This additional value will be a result of the improvements made and projects undertaken within the District. A table detailing assumptions as to the timing of new development and redevelopment and associated values is located in Section 10 of this Plan. In addition, creation of the District is expected to result in other economic benefits as detailed in the Summary of Findings hereafter. Expected Termination of District Based on the Economic Feasibility Study located in Section 10 of this Plan, this District would be expected to remain open for 17 years of its 27-year maximum statutory life. Summary of Findings As required by Wisconsin Statutes Section 66.1105, and as documented in this Project 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 Project Plan: 1) would not occur; or 2) would not occur in the manner, at the values, or within the timeframe desired by the City. In making this determination, the City has considered the following information: _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 2 January 27, 2017  In order to make the site included within the District suitable for use as a sports arena, the City will need to make a substantial investment to pay for the costs of street and utility infrastructure improvements. Due to the extensive initial investment in public infrastructure that is required in order to allow development to occur, the City has determined that development will not occur solely as a result of private investment. Accordingly, the City finds that absent the use of TIF, development of a sports and event arena is unlikely to occur. 2. The economic benefits of the Tax Incremental District, as measured by increased employment, business and personal income, and property value, are sufficient to compensate for the cost of the improvements. In making this determination, the City has considered the following information:  As demonstrated in the Economic Feasibility Section of this Project Plan, the tax increments projected to be collected are sufficient to pay for the cost of the development incentives and other related Project Costs needed to allow for construction of the arena.  Seven full-time positions and one part-time position will be required for management and operation of the facility, providing additional employment opportunity for area residents. Additional employment opportunity will also result from facility construction, and from event day employment for activities such as parking cars, ushers, security, ticketing, and food and beverage vendors.  The Milwaukee Bucks developmental league team which will rent the facility will have 12 players on the roster at all times that will have housing provided for them in Oshkosh. The team will have a head coach, two assistant coaches, an athletic trainer, and one director of basketball operations. There will be a President hired and the team expects to hire up to 20 people locally. The Team President and Basketball Operations position will live in Oshkosh full time. The other 20 positions will be in marketing, promotions, and ticket sales. At least half of these will be year- round full time and the remaining will most likely be some type of year-round part time or during the season only. Payroll and benefits for the local staff on both the basketball and business side are estimated to be $1 million per year.  The University of Wisconsin Extension office performed an economic impact analysis for Greater Oshkosh, looking at a very conservative and worst case scenario. At half stadium capacity (1,750), assuming half are coming from outside of the county (875), per season it equates to $525,000 in new money coming in (based on a $15/ticket and spending $10/person on food in the arena) per D League season. This does not account for:  Money spent by current residents  Money spent on higher end seats (VIP/season tickets, floor seats, etc.)  Money spent outside the arena by current residents (restaurants/bars, etc.)  Money spent outside the arena by visitors (restaurants/bars, shopping, overnights, etc.)  If the stadium is above half capacity  Any other of the 2-4 events per month held at arena throughout the year (sports tournaments, concerts, etc.)  Money spent by team and management in residence during the season (residence, food, entertainment, etc.) 3. The benefits of the proposal outweigh the anticipated tax increments to be paid by the owners of property in the overlying taxing jurisdictions.  If approved, the District’s creation would become effective for valuation purposes as of January 1, 2017. As of this date, the values of all existing real and personal property within the District would be frozen and the property taxes collected on this base value would continue to be distributed amongst the various taxing entities as they currently are now. Taxes levied on any _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 3 January 27, 2017 additional value established within the District due to new construction, renovation or appreciation of property values occurring after January 1, 2017 would be collected by the TID and used to repay the costs of TIF-eligible projects undertaken within the District.  Since the development expected to occur is unlikely to take place or in the same manner without the use of TIF (see Finding #1) and since the District will generate economic benefits that are more than sufficient to compensate for the cost of the improvements (see Finding #2), the City reasonably concludes that the overall benefits of the District outweigh the anticipated tax increments to be paid by the owners of property in the overlying taxing jurisdictions. It is further concluded that since the “but for” test is satisfied, there would, in fact, be no foregone tax increments to be paid in the event the District is not created. As required by Section 66.1105(4)(i)4, a calculation of the share of projected tax increments estimated to be paid by the owners of property in the overlying taxing jurisdictions has been made and can be found in Appendix A of this plan. 4. Not less than 50% by area of the real property within the District is a blighted area within the meaning of Wisconsin Statutes Section 66.1105(2)(ae)1. 5. Based upon the findings, as stated above, the District is declared to be a blighted area District based on the identification and classification of the property included within the District. 6. The project costs relate directly to promoting the elimination of blight consistent with the purpose for which the District is created. 7. The improvement of such area is likely to enhance significantly the value of substantially all of the other real property in the District. 8. The equalized value of taxable property of the District, plus the value increment of all existing tax incremental districts within the City, does not exceed 12% of the total equalized value of taxable property within the City. 9. The City estimates that less than 35% of the territory within the District will be devoted to retail business at the end of the District’s maximum expenditure period, pursuant to Wisconsin Statutes Sections 66.1105(5)(b) and 66.1105(6)(am)1. 10. The Project Plan for the District in the City is feasible, and is in conformity with the master plan of the City. _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 4 January 27, 2017 SECTION 2: Type and General Description of District The District, comprising 8.77 acres located east of S. Main Street between E. 11th Avenue and E. South Park Avenue, is being created by the City under the authority provided by Wisconsin Statute Section 66.1105 and will be classified as a blighted area district based on a finding that at least 50%, by area, of the real property within the District meets that condition as defined in Wisconsin Statute Section 66.11105(2)(ae)1. The preliminary parcel list included in Section 5 to this Plan identifies those parcels meeting those criteria. Collectively, these parcels represent 91.79% of the total District area. Creation of the District is intended to facilitate construction of a proposed privately owned sports and event arena and the associated public infrastructure improvements that will be required to support it. A preliminary map of the proposed District boundary can be found in Section 3 of this Plan. _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 5 January 27, 2017 SECTION 3: Preliminary Maps of Proposed District Boundary _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 6 January 27, 2017 _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 7 January 27, 2017 SECTION 4: Maps Showing Existing Uses and Conditions _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 8 January 27, 2017 __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ Pr o j e c t P l a n T I D N o . 3 1 C r e a t i o n City of Oshkosh Pr e p a r e d b y E h l e r s P a g e 9 J a n u a r y 2 7 , 2 0 1 7 SE C T I O N 5 : Pr e l i m i n a r y P a r c e l L i s t a n d A n a l y s i s Ci t y  of  Os h k o s h ,  Wi s c o n s i n Ta x  In c r e m e n t  Di s t r i c t  # 31 Ba s e  Pr o p e r t y  In f o r m a t i o n Ma p   Re f  #P a r c e l  Nu m b e r S t r e e t  Ad d r e s s O w n e r A c r e a g e 1 La n d I m p P P T o t a l Eq u a l i z e d   Va l u e   Ra t i o 3 La n d I m p P P T o t a l B l i g h t e d 4Rehab/ Conservation 10 3 ‐03 2 4 ‐01 0 0 1 1 1 8  S Ma i n  St r e e t O s h k o s h  Fu r n i t u r e  LL C 1 . 9 4 3 4 , 0 0 0 0 0 3 4 , 0 0 0 9 9 . 7 6 % 3 4 , 0 8 2 0 0 3 4 , 0 8 2 1 . 9 4 20 3 ‐03 2 4 ‐02 0 0 1 2 1 2  S Ma i n  St r e e t O s h k o s h  Fu r n i t u r e  LL C 6 . 1 1 1 0 6 , 9 0 0 0 0 1 0 6 , 9 0 0 9 9 . 7 6 % 1 0 7 , 1 5 7 0 0 1 0 7 , 1 5 7 6 . 1 1 30 3 ‐03 7 7 ‐00 0 0 0  Pio n e e r  Dr i v e F o x  Va l l e y  & We s t e r n  Ltd0.72 0 0 0 0 9 9 . 7 6 % 0 0 0 0 To t a l  Ac r e a g e 8 . 7 7 14 0 , 9 0 0 0 0 1 4 0 , 9 0 0 1 4 1 , 2 3 9 0 0 8 . 0 5 0 91.79%0.00% Es t i m a t e d  Ba s e  Va l u e 1 4 1 , 2 3 9 NO T E S : 1Ac r e a g e  fo r  Ma p  Re f e r e n c e  #1  an d  #2  pa r c e l s  pr o v i d e d  by  Ci t y  st a f f .  Ac r e a g e  fo r  Ma p  Re f e r e n c e  #3  pa r c e l  ta k e n  fr o m  Cit y  of  Os h k o s h  Pa r c e l  Vi e w e r . 2Es t i m a t e d  Ja n u a r y  1,  20 1 7  as s e s s e d  va l u e s  as  pr o v i d e d  by  th e  Cit y  of  Os h k o s h . 3Eq u a l i z a t i o n  ra t i o  as  of  Ja n u a r y  1, 20 1 6  as  pu b l i s h e d  by  th e  Wi s c o n s i n  De p a r t m e n t  of  Re v e n u e . 4Pr o p e r t i e s  to  be  lo c a t e d  wi t h i n  th e  Di s t r i c t  co n s i s t  of  la n d  up o n  wh i c h  bu i l d i n g s  or  st r u c t u r e s  ha v e  be e n  de m o l i s h e d  an d  wh i c h  be c a u s e  of  ob s o l e t e  pl a t t i n g ,  div e r s i t y  of  ow n e r s h i p ,  deterioration of 3of  st r u c t u r e s  or  sit e  im p r o v e m e n t s ,  or  ot h e r w i s e ,  su b s t a n t i a l l y  im p a i r s  or  ar r e s t s  th e  so u n d  gr o w t h  of  th e  co m m u n i t y  co n s i s t e n t  wi t h  Wi s .  St a t .  § 66 . 1 1 0 5 ( 2 ) ( a e ) 1 . b . Pr o p e r t y  In f o r m a t i o n A s s e s s m e n t  In f o r m a t i o n 2 Eq u a l i z e d  Va l u e D i s t r i c t  Classification _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 10 January 27, 2017 SECTION 6: Equalized Value Test The following calculations demonstrate that the City is in compliance with Wisconsin Statutes Section.66.1105(4)(gm)4.c., which requires that the equalized value of the taxable property in the proposed District, plus the value increment of all existing tax incremental districts, does not exceed 12% of the total equalized value of taxable property within the City. The equalized value of the increment of existing tax incremental districts within the City, plus the base value of the proposed District, totals $264,280,139. This value is less than the maximum of $453,147,036 in equalized value that is permitted for the City of Oshkosh. The City therefore expects to be in compliance with the statutory equalized valuation test and may proceed with creation of this District. District Creation Date2/28/2017 Valuation DataPercentValuation Data Currently AvailableChangeEst. Creation Date 2016 Total EV (TID In)3,776,225,3003,776,225,300 12% Test453,147,036453,147,036 Total Existing Increment264,138,900264,138,900 Projected Base of New or Amended District141,239141,239 Total Value Subject to 12% Test264,280,139264,280,139 Compliance PASSPASS City of Oshkosh, Wisconsin Tax Increment District # 31 Valuation Test Compliance Calculation _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 11 January 27, 2017 SECTION 7: Statement of Kind, Number and Location of Proposed Public Works and Other Projects Project Costs are any expenditure made, estimated to be made, or monetary obligations incurred or estimated to be incurred, by the City as outlined in this Plan. Project Costs will be diminished by any income, special assessments or other revenues, including user fees or charges received. To the extent the costs of a Project benefit the City outside the District that proportionate share of the cost is not a Project Cost. Costs identified in this Plan are preliminary estimates made prior to design considerations and are subject to change after planning is completed. Pro-ration of costs in the Plan are also estimates and subject to change based upon implementation, future assessment policies and user fee adjustments. The following is a list of public works and other TIF-eligible projects that the City may need to implement in conjunction with this District. Any costs necessary or convenient to the creation of the District or directly or indirectly related to the public works and other projects are considered Project Costs and eligible to be paid with tax increment revenues of the District. Property, Right-of-Way and Easement Acquisition Property Acquisition In order to promote and facilitate redevelopment the City may acquire property within the District. The cost of property acquired, and any costs associated with the transaction, are eligible Project Costs. Following acquisition, other Project Costs within the categories detailed in this Section may be incurred in order to make the property suitable for development and/or redevelopment. Any revenue received by the City from the sale of property acquired pursuant to the execution of this Plan will be used to reduce the total project costs of the District. If total Project Costs incurred by the City to acquire property and make it suitable for development and/or redevelopment exceed the revenues or other consideration received from the sale or lease of that property, the net amount shall be considered “real property assembly costs” as defined in Wisconsin Statutes Section 66.1105(2)(f)1.c., and subject to recovery as an eligible Project Cost. Acquisition of Rights-of-Way The City may need to acquire property to allow for installation of streets, driveways, sidewalks, utilities, stormwater management practices and other public infrastructure. Costs incurred by the City to identify, negotiate and acquire rights-of-way are eligible Project Costs. Acquisition of Easements The City may need to acquire temporary or permanent easements to allow for installation and maintenance of streets, driveways, sidewalks, utilities, stormwater management practices and other public infrastructure. Costs incurred by the City to identify, negotiate and acquire easement rights are eligible Project Costs. Relocation Costs If relocation expenses are incurred in conjunction with the acquisition of property, those expenses are eligible Project Costs. These costs may include, but are not limited to: preparation of a relocation plan; allocations of staff time; legal fees; publication of notices; obtaining appraisals; and payment of relocation benefits as required by Wisconsin Statutes Sections 32.19 and 32.195. _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 12 January 27, 2017 Site Preparation Activities Environmental Audits and Remediation Any cost incurred by the City related to environmental audits, testing, and remediation are eligible Project Costs. Demolition In order to make sites suitable for development, the City may incur costs related to demolition and removal of structures or other land improvements, to include abandonment of wells or other existing utility services. Site Grading Land within the District may require grading to make it suitable for development and/or redevelopment, to provide access, and to control stormwater runoff. The City may need to remove and dispose of excess material, or bring in fill material to provide for proper site elevations. Expenses incurred by the City for site grading are eligible Project Costs. Utilities Sanitary Sewer System Improvements There are inadequate sanitary sewer facilities serving areas of the District. To allow redevelopment to occur, the City may need to construct, alter, rebuild or expand sanitary sewer infrastructure within the District. Eligible Project Costs include, but are not limited to, construction, alteration, rebuilding or expansion of: collection mains; manholes and cleanouts; service laterals; force mains; interceptor sewers; and all related appurtenances. To the extent sanitary sewer projects undertaken within the District provide direct benefit to land outside of the District, the City will make an allocation of costs based on such benefit. Those costs corresponding to the benefit allocated to land within the District, and necessitated by the implementation of the Project Plan, are eligible Project Costs. Implementation of the Project Plan may also require that the City construct, alter, rebuild or expand sanitary sewer infrastructure located outside of the District. That portion of the costs of sanitary sewer system projects undertaken outside the District which are necessitated by the implementation of the Project Plan are eligible Project Costs. Water System Improvements There are inadequate water distribution facilities serving areas of the District. To allow redevelopment to occur, the City may need to construct, alter, rebuild or expand water system infrastructure within the District. Eligible Project Costs include, but are not limited to, construction, alteration, rebuilding or expansion of: distribution mains; manholes and valves; hydrants; service laterals; and all related appurtenances. To the extent water system projects undertaken within the District provide direct benefit to land outside of the District, the City will make an allocation of costs based on such benefit. Those costs corresponding to the benefit allocated to land within the District, and necessitated by the implementation of the Project Plan, are eligible Project Costs. Implementation of the Project Plan may also require that the City construct, alter, rebuild or expand water system infrastructure located outside of the District. That portion of the costs of water system projects undertaken outside the District which are necessitated by the implementation of the Project Plan are eligible Project Costs. Stormwater Management System Improvements Redevelopment within the District will cause stormwater runoff and pollution. To manage this stormwater runoff, the City may need to construct, alter, rebuild or expand stormwater management infrastructure within the District. Eligible Project Costs include, but are not limited to, construction, alteration, rebuilding or expansion of: stormwater collection mains; inlets, manholes and valves; service laterals; and _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 13 January 27, 2017 infiltration, filtration and detention Best Management Practices (BMP’s). To the extent stormwater management system projects undertaken within the District provide direct benefit to land outside of the District, the City will make an allocation of costs based on such benefit. Those costs corresponding to the benefit allocated to land within the District, and necessitated by the implementation of the Project Plan, are eligible Project Costs. Implementation of the Project Plan may also require that the City construct, alter, rebuild or expand stormwater management infrastructure located outside of the District. That portion of the costs of stormwater management system projects undertaken outside the District which are necessitated by the implementation of the Project Plan are eligible Project Costs. Streets and Streetscape Street Improvements There are inadequate street improvements serving areas of the District. To allow redevelopment to occur, the City may need to construct and/or reconstruct streets, highways, alleys, access drives and parking areas. Eligible Project Costs include, but are not limited to: excavation; removal or placement of fill; construction of road base; asphalt or concrete paving or repaving; installation of curb and gutter; installation of sidewalks and bicycle lanes; installation of culverts, signals; utility relocation, to include burying overhead utility lines; street lighting; installation of traffic control signage and traffic signals; pavement marking; right-of-way restoration; installation of retaining walls; and installation of fences, berms, and landscaping. Streetscaping and Landscaping In order to attract redevelopment consistent with the objectives of this Plan, the City may install amenities to enhance development sites, rights-of-way and other public spaces. These amenities include, but are not limited to: landscaping, lighting of streets, sidewalks, parking areas and public areas; installation of planters, benches, clocks, tree rings, trash receptacles and similar items; and installation of brick or other decorative walks, terraces and street crossings. These and any other similar amenities installed by the City are eligible Project Costs. RDA Type Activities Contribution to Redevelopment Authority As provided for in Wisconsin Statue Sections 66.1105(2)(f)1h and 66.1333(13), the City may provide funds to its RDA to be used for administration, planning operations, and capital costs, including but not limited to real property acquisition, related to the purposes for which it was established in furtherance of any redevelopment or urban renewal project. Funds provided to the RDA for this purpose are eligible Project Costs. Revolving Loan/Grant Program To encourage private redevelopment consistent with the objectives of this Plan, the City, through its RDA, may provide loans and/or matching grants to eligible property owners in the District. Loan and/or matching grant recipients will be required to sign an agreement specifying the nature of the property improvements to be made. Eligible improvements will be those that are likely to improve the value of the property, enhance the visual appearance of the property and surrounding area, correct safety deficiencies, or as otherwise specified by the RDA in the program manual. Any funds returned to the RDA from the 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 loan fund and will continue to be used for the program purposes stated above. Any funds provided to the RDA for purposes of implementing this program are considered eligible Project Costs. _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 14 January 27, 2017 Miscellaneous Cash Grants (Development Incentives) The City may enter into agreements with property owners, lessees, or developers of land located within the District for the purpose of sharing costs to encourage the desired kind of improvements and assure tax base is generated sufficient to recover project costs. No cash grants will be provided until the City executes a developer agreement with the recipient of the cash grant. Any payments of cash grants made by the City are eligible Project Costs. Projects Outside the Tax Increment District Pursuant to Wisconsin Statutes Section 66.1105(2)(f)1.n, the City may undertake projects within territory located within one-half mile of the boundary of the District provided that: 1) the project area is located within the City’s corporate boundaries and 2) the projects are approved by the Joint Review Board. The cost of projects completed outside the District pursuant to this section are eligible project costs, and may include any project cost that would otherwise be eligible if undertaken within the District. The City intends to make the following project cost expenditures outside the District: improvement of portions of E. 11th Avenue, S. Park Avenue, S Main Street and 12th Avenue which adjoin but do not lie entirely within the boundaries of the District. Professional Service and Organizational Costs The costs of professional services rendered, and other costs incurred, in relation to the creation, administration and termination of the District, and the undertaking of the projects contained within this Plan, are eligible Project Costs. Professional services include, but are not limited to: architectural; environmental; planning; engineering; legal; audit; financial; and the costs of informing the public with respect to the creation of the District and the implementation of the Plan. Administrative Costs The City may charge to the District as eligible Project Costs reasonable allocations of administrative costs, including, but not limited to, employee salaries. Costs allocated will bear a direct connection to the time spent by City employees in connection with the implementation of the Plan. Financing Costs Interest expense, debt issuance expenses, redemption premiums, and any other fees and costs incurred in conjunction with obtaining financing for projects undertaken under this Plan are eligible Project Costs. With all Projects the costs of engineering, design, survey, inspection, materials, construction, restoring property to its original condition, apparatus necessary for public works, legal and other consultant fees, testing, environmental studies, permits, updating City ordinances and plans, judgments or claims for damages and other expenses are included as Project Costs. In the event any of the Project Cost expenditures included in this Plan are determined not to be reimbursable out of the TIF fund by counsel retained by the City for purposes of making such determination, or a court of record so rules in a final order, then such Project Cost is deleted from this Plan and the remainder of the Projects shall be deemed the entirety of the Projects for purposes of this Plan. The City reserves the right to implement only those projects that remain viable as the Plan period proceeds. _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 15 January 27, 2017 SECTION 8: Maps Showing Proposed Improvements and Uses _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 16 January 27, 2017 _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 17 January 27, 2017 SECTION 9: Detailed List of Project Costs All costs are based on 2017 prices and are preliminary estimates. The City reserves the right to increase these costs to reflect inflationary increases and other uncontrollable circumstances between 2017 and the time the expenditure is made. The City also reserves the right to increase certain Project Costs to the extent others are reduced or not implemented without amending the Plan. The tax increment allocation is preliminary and is subject to adjustment based upon the implementation of the Plan. This Plan is not meant to be a budget nor an appropriation of funds for specific projects, but a framework within which to manage projects. All costs included in the Plan are estimates based on best information available. The City retains the right to delete projects or change the scope and/or timing of projects implemented as they are individually authorized by the Common Council, without amending the Plan. Proposed TIF Project Cost Estimates Supporting Project List Providing Basis for Development Incentive 1Concrete Paving2017324,000180,000292,500796,500 2Water Main2017162,00086,000130,000378,000 3Sanitary Sewer Main201780,00066,000169,000315,000 4Storm Sewer201770,000970,000110,0001,150,000 5Sidewalk 201757,60032,00030,00016,250135,850 6Traffic Signals2017125,000125,000250,000 7Street Lights201779,20044,000100,00071,500294,700 8Remediation Expense2017825,000825,000 9Geo Pier & Grid Installation2017759,600759,600 10Stormwater Management2017234,050234,050 Total Supporting Project List897,8001,503,000130,000789,2501,818,6505,138,700 Estimated Project List 11Development Incentive Principal2019 ‐ 2035(Total from Above)5,138,700 12Development Incentive Interest2019 ‐ 20352,801,442 13Administrative Costs2017 ‐ 2035215,000 Total Projects 8,155,142 Notes: 1Cost estimates for Project ID Nos. 1 ‐ 10 provided by City staff. 2Portions of E. 11th Avenue, S. Park Avenue, S Main Street and 12th Avenue that will be improved adjoin but do not lie entirely within the boundaries of the District. To the extent improvements 2are made outside the District, these improvements are eligible Project Costs pursuant to Wisconsin Statutes Section 66.1105(2)(f)1.n. City of Oshkosh, Wisconsin Tax Increment District # 31  & Estimated Project List1 & 2 TotalProject  ID Project Name/TypeE. 11th AveS. Park AveS. Main St.Projected  Year 12th AveSite Work TotalProject  ID Project Name/Type Projected  Year _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 18 January 27, 2017 SECTION 10: Economic Feasibility Study, Financing Methods, and the Time When Costs or Monetary Obligations Related are to be Incurred The information and exhibits contained within this Section demonstrate that the proposed District is economically feasible insofar as:  The City has available to it the means to secure the necessary financing required to accomplish the projects contained within this Plan. A listing of “Available Financing Methods” follows.  The City expects to complete the projects in one or multiple phases, and can adjust the timing of implementation as needed to coincide with the pace of private development. A discussion of the phasing and projected timeline for project completion is discussed under “Plan Implementation” within this Section. A table identifying the financing method for each phase and the time at which that financing is expected to be incurred is included.  The development anticipated to occur as a result of the implementation of this Plan will generate sufficient tax increments to pay for the cost of the projects. Within this Section are tables identifying: 1) the development expected to occur, 2) a projection of tax increments to be collected resulting from that development and other economic growth within the District, and 3) a cash flow model demonstrating that the projected tax increment collections and all other revenues available to the District will be sufficient to pay all Project Costs. Available Financing Methods To the extent Project Costs cannot be paid from cash on hand, the following is a list of the types of debt obligations that the City could utilize to raise the capital needed to finance Project Costs or to pay commitments to developers. General Obligation (G.O.) Bonds or Notes The City may issue G.O. Bonds or Notes to finance the cost of projects included within this Plan. The Wisconsin State Constitution limits the principal amount of G.O. debt that the City may have outstanding at any point in time to an amount not greater than five percent of its total equalized value. As of December 31, 2016 the City had approximately $48.6 million in unused G.O. debt capacity available. Bonds Issued to Developers (“Pay as You Go” Financing) The City may issue a bond or other obligation to one or more developers who provide financing for projects included in this Plan. Repayment of the amounts due to the developer under the bonds or other obligations are limited to an agreed percentage of the available annual tax increments collected that result from the improvements made by the developer. To the extent the tax increments collected are insufficient to make annual payments, or to repay the entire obligation over the life of the District, the City’s obligation is limited to not more than the agreed percentage of the actual increments collected. Bonds or other obligations issued to developers in this fashion are not general obligations of the City and, therefore, do not count against the City’s statutory borrowing capacity. _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 19 January 27, 2017 Tax Increment Revenue Bonds The City has the authority to issue revenue bonds secured by the tax increments to be collected. These bonds may be issued directly by the City, or as a form of lease revenue bond by a Redevelopment Authority (RDA). Tax Increment Revenue Bonds and Lease Revenue Bonds are not general obligations of the City and therefore do not count against the City’s statutory borrowing capacity. To the extent tax increments collected are insufficient to meet the annual debt service requirements of the revenue bonds, the City may be subject to either a permissive or mandatory requirement to appropriate on an annual basis a sum equal to the actual or projected shortfall. Utility Revenue Bonds The City can issue revenue bonds to be repaid from revenues of its various systems, including revenues paid by the City that represent service of the system to the City. There is neither a statutory nor constitutional limitation on the amount of revenue bonds that can be issued, however, water rates are controlled by the Wisconsin Public Service Commission and the City must demonstrate to bond purchasers its ability to repay revenue debt with the assigned rates. To the extent the City utilizes utility revenues other than tax increments to repay a portion of the bonds, the City must reduce the total eligible Project Costs in an equal amount. Special Assessment “B” Bonds The City has the ability to levy special assessments against benefited properties to pay part of the costs for street, curb, gutter, sewer, water, storm sewers and other infrastructure. In the event the City determines that special assessments are appropriate, the City can issue Special Assessment B bonds pledging revenues from special assessment installments to the extent assessment payments are outstanding. These bonds are not counted against the City's statutory borrowing capacity. If special assessments are levied, the City must reduce the total eligible Project Costs under this Plan in an amount equal to the total collected. Plan Implementation The City anticipates making total Project Cost expenditures of approximately $8,155,000 to facilitate construction of a proposed privately owned sports arena and the associated public infrastructure improvements that will be required to support it. The estimated expenditures include $3,320,000 for necessary street and utility improvements on E. 11th Avenue, S. Park Avenue, S. Main Street and 12th Avenue, and $1,819,000 for private site improvements consisting of private site improvements consisting of environmental remediation costs, additional foundation work required for construction due to soil conditions (geo-piers) and stormwater management. Costs for both the public and private improvements are expected to be paid by the site developer and reimbursed through the tax increments collected. In addition to the $5,139,000 in estimated public and private improvement costs detailed above, the City expects to pay an estimated $2,800,000 in interest expense on the incentive provided, and an estimated $215,000 in administrative costs that will be incurred over the life of the District. If financing as outlined in this Plan proves unworkable, the City reserves the right to use alternate financing solutions for the projects as they are implemented. _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 20 January 27, 2017 Development Assumptions ActualArenaAnnual Total 1201718,000,00018,000,00020171 22018020182 32019020193 42020020204 52021020215 62022020226 72023020237 82024020248 92025020259 1020260202610 1120270202711 1220280202812 1320290202913 1420300203014 1520310203115 1620320203216 1720330203317 1820340203418 1920350203519 2020360203620 2120370203721 2220380203822 2320390203923 2420400204024 2520410204125 2620420204226 2720430204327 Totals018,000,00018,000,000 Notes: 1Estimated valuation provided by City of Oshkosh staff on 1‐4‐2017. Construction YearConstruction Year City of Oshkosh, Wisconsin Tax Increment District # 31 Development Assumptions1 _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 21 January 27, 2017 Increment Revenue Projections Type of DistrictBase Value141,239 District Creation DateAppreciation Factor0.00%Apply to Base Value Valuation DateJan 1,2017Base Tax Rate$26.98 Max Life (Years)Rate Adjustment Factor Expenditure Period/Termination222/28/2039 Revenue Periods/Final Year272045 Extension Eligibility/YearsYes304.00% Recipient DistrictTaxable Discount Rate5.50% Construction  YearValue AddedValuation Year Inflation  Increment Total  IncrementRevenue YearTax Rate1 Tax Increment Tax Exempt  NPV  Calculation Taxable NPV  Calculation 1201718,000,0002018018,000,0002019$26.98 485,696 467,016460,376 2201802019018,000,0002020$26.98 485,696 916,069896,750 3201902020018,000,0002021$26.98 485,696 1,347,8511,310,376 4202002021018,000,0002022$26.98 485,696 1,763,0261,702,438 5202102022018,000,0002023$26.98 485,696 2,162,2332,074,061 6202202023018,000,0002024$26.98 485,696 2,546,0862,426,310 7202302024018,000,0002025$26.98 485,696 2,915,1752,760,195 8202402025018,000,0002026$26.98 485,696 3,270,0683,076,674 9202502026018,000,0002027$26.98 485,696 3,611,3123,376,655 10202602027018,000,0002028$26.98 485,696 3,939,4313,660,996 11202702028018,000,0002029$26.98 485,696 4,254,9303,930,514 12202802029018,000,0002030$26.98 485,696 4,558,2944,185,981 13202902030018,000,0002031$26.98 485,696 4,849,9914,428,130 14203002031018,000,0002032$26.98 485,696 5,130,4684,657,655 15203102032018,000,0002033$26.98 485,696 5,400,1584,875,215 16203202033018,000,0002034$26.98 485,696 5,659,4755,081,432 17203302034018,000,0002035$26.98 485,696 5,908,8195,276,899 18203402035018,000,0002036$26.98 485,696 6,148,5725,462,175 19203502036018,000,0002037$26.98 485,696 6,379,1045,637,793 20203602037018,000,0002038$26.98 485,696 6,600,7705,804,255 21203702038018,000,0002039$26.98 485,696 6,813,9095,962,039 22203802039018,000,0002040$26.98 485,696 7,018,8516,111,597 23203902040018,000,0002041$26.98 485,696 7,215,9116,253,359 24204002041018,000,0002042$26.98 485,696 7,405,3926,387,730 25204102042018,000,0002043$26.98 485,696 7,587,5856,515,096 26204202043018,000,0002044$26.98 485,696 7,762,7706,635,822 27204302044018,000,0002045$26.98 485,696 7,931,2176,750,254 Totals18,000,0000Future Value of Increment13,113,797 Notes: 1Tax rate shown is actual TID Interim Rate for the 2016/17 levy per DOR Form PC‐202 (Tax Increment Collection Worksheet). City of Oshkosh, Wisconsin Tax Increment District # 31 Tax Increment Projection Worksheet Blighted Area February 28, 2017 27 Yes __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ Pr o j e c t P l a n T I D N o . 3 1 C r e a t i o n City of Oshkosh Pr e p a r e d b y E h l e r s P a g e 2 2 J a n u a r y 2 7 , 2 0 1 7 Ci t y  of  Os h k o s h ,  Wi s c o n s i n Ta x  In c r e m e n t  Di s t r i c t  # 31 Ca s h  Fl o w  Pr o j e c t i o n Ye a r In t e r e s t Year 20 1 7 0 5,1 3 8 , 7 0 0 1 2 8 , 4 6 8 5 , 2 6 7 , 1 6 8 3 5 , 0 0 0 35 , 0 0 0 (3 5 , 0 0 0 ) ( 3 5 , 0 0 0 ) 5,267,1682017 20 1 8 (7 0 0 ) (7 0 0 ) 5,2 6 7 , 1 6 8 2 6 3 , 3 5 8 5 , 5 3 0 , 5 2 6 1 0 , 0 0 0 10 , 0 0 0 (1 0 , 7 0 0 ) ( 4 5 , 7 0 0 ) 5,530,5262018 20 1 9 4 8 5 , 6 9 6 (9 1 4 ) 48 4 , 7 8 2 5,5 3 0 , 5 2 6 4 2 9 , 0 8 2 2 5 5 , 0 7 2 5 , 3 5 6 , 5 1 6 1 0 , 0 0 0 43 9 , 0 8 2 45 , 7 0 0 0 5 , 3 5 6 , 5 1 6 2 0 1 9 20 2 0 4 8 5 , 6 9 6 0 48 5 , 6 9 6 5,3 5 6 , 5 1 6 4 7 5 , 6 9 6 2 4 4 , 0 4 1 5 , 1 2 4 , 8 6 1 1 0 , 0 0 0 48 5 , 6 9 6 0 0 5 , 1 2 4 , 8 6 1 2 0 2 0 20 2 1 4 8 5 , 6 9 6 0 48 5 , 6 9 6 5,1 2 4 , 8 6 1 4 7 5 , 6 9 6 2 3 2 , 4 5 8 4 , 8 8 1 , 6 2 3 1 0 , 0 0 0 48 5 , 6 9 6 (0 ) 04,881,6232021 20 2 2 4 8 5 , 6 9 6 0 48 5 , 6 9 6 4,8 8 1 , 6 2 3 4 7 5 , 6 9 6 2 2 0 , 2 9 6 4 , 6 2 6 , 2 2 3 1 0 , 0 0 0 48 5 , 6 9 6 0 0 4 , 6 2 6 , 2 2 3 2 0 2 2 20 2 3 4 8 5 , 6 9 6 0 48 5 , 6 9 6 4,6 2 6 , 2 2 3 4 7 5 , 6 9 6 2 0 7 , 5 2 6 4 , 3 5 8 , 0 5 4 1 0 , 0 0 0 48 5 , 6 9 6 (0 ) 04,358,0542023 20 2 4 4 8 5 , 6 9 6 0 48 5 , 6 9 6 4,3 5 8 , 0 5 4 4 7 5 , 6 9 6 1 9 4 , 1 1 8 4 , 0 7 6 , 4 7 5 1 0 , 0 0 0 48 5 , 6 9 6 (0 ) 04,076,4752024 20 2 5 4 8 5 , 6 9 6 0 48 5 , 6 9 6 4,0 7 6 , 4 7 5 4 7 5 , 6 9 6 1 8 0 , 0 3 9 3 , 7 8 0 , 8 1 8 1 0 , 0 0 0 48 5 , 6 9 6 (0 ) 03,780,8182025 20 2 6 4 8 5 , 6 9 6 0 48 5 , 6 9 6 3,7 8 0 , 8 1 8 4 7 5 , 6 9 6 1 6 5 , 2 5 6 3 , 4 7 0 , 3 7 8 1 0 , 0 0 0 48 5 , 6 9 6 0 0 3 , 4 7 0 , 3 7 8 2 0 2 6 20 2 7 4 8 5 , 6 9 6 0 48 5 , 6 9 6 3,4 7 0 , 3 7 8 4 7 5 , 6 9 6 1 4 9 , 7 3 4 3 , 1 4 4 , 4 1 6 1 0 , 0 0 0 48 5 , 6 9 6 (0 ) 03,144,4162027 20 2 8 4 8 5 , 6 9 6 0 48 5 , 6 9 6 3,1 4 4 , 4 1 6 4 7 5 , 6 9 6 1 3 3 , 4 3 6 2 , 8 0 2 , 1 5 5 1 0 , 0 0 0 48 5 , 6 9 6 (0 ) 02,802,1552028 20 2 9 4 8 5 , 6 9 6 0 48 5 , 6 9 6 2,8 0 2 , 1 5 5 4 7 5 , 6 9 6 1 1 6 , 3 2 3 2 , 4 4 2 , 7 8 2 1 0 , 0 0 0 48 5 , 6 9 6 (0 ) 02,442,7822029 20 3 0 4 8 5 , 6 9 6 0 48 5 , 6 9 6 2,4 4 2 , 7 8 2 4 7 5 , 6 9 6 9 8 , 3 5 4 2 , 0 6 5 , 4 4 1 1 0 , 0 0 0 48 5 , 6 9 6 0 0 2 , 0 6 5 , 4 4 1 2 0 3 0 20 3 1 4 8 5 , 6 9 6 0 48 5 , 6 9 6 2,0 6 5 , 4 4 1 4 7 5 , 6 9 6 7 9 , 4 8 7 1 , 6 6 9 , 2 3 1 1 0 , 0 0 0 48 5 , 6 9 6 (0 ) 01,669,2312031 20 3 2 4 8 5 , 6 9 6 0 48 5 , 6 9 6 1,6 6 9 , 2 3 1 4 7 5 , 6 9 6 5 9 , 6 7 7 1 , 2 5 3 , 2 1 2 1 0 , 0 0 0 48 5 , 6 9 6 (0 ) 01,253,2122032 20 3 3 4 8 5 , 6 9 6 0 48 5 , 6 9 6 1,2 5 3 , 2 1 2 4 7 5 , 6 9 6 3 8 , 8 7 6 8 1 6 , 3 9 2 1 0 , 0 0 0 48 5 , 6 9 6 (0 ) 0816,3922033 20 3 4 4 8 5 , 6 9 6 0 48 5 , 6 9 6 81 6 , 3 9 2 4 7 5 , 6 9 6 1 7 , 0 3 5 3 5 7 , 7 3 0 1 0 , 0 0 0 48 5 , 6 9 6 (0 ) 0357,7302034 20 3 5 4 8 5 , 6 9 6 0 48 5 , 6 9 6 35 7 , 7 3 0 3 7 5 , 6 1 7 0 0 1 0 , 0 0 0 38 5 , 6 1 7 10 0 , 0 7 9 1 0 0 , 0 7 9 0 2 0 3 5 20 3 6 4 8 5 , 6 9 6 2 , 0 0 2 48 7 , 6 9 8 00 0 0 48 7 , 6 9 8 5 8 7 , 7 7 7 0 2 0 3 6 20 3 7 4 8 5 , 6 9 6 1 1 , 7 5 6 49 7 , 4 5 2 00 0 0 49 7 , 4 5 2 1 , 0 8 5 , 2 2 9 0 2 0 3 7 20 3 8 4 8 5 , 6 9 6 2 1 , 7 0 5 50 7 , 4 0 1 00 0 0 50 7 , 4 0 1 1 , 5 9 2 , 6 3 0 0 2 0 3 8 20 3 9 4 8 5 , 6 9 6 3 1 , 8 5 3 51 7 , 5 4 9 00 0 0 51 7 , 5 4 9 2 , 1 1 0 , 1 7 8 0 2 0 3 9 20 4 0 4 8 5 , 6 9 6 4 2 , 2 0 4 52 7 , 9 0 0 00 0 0 52 7 , 9 0 0 2 , 6 3 8 , 0 7 8 0 2 0 4 0 20 4 1 4 8 5 , 6 9 6 5 2 , 7 6 2 53 8 , 4 5 8 00 0 0 53 8 , 4 5 8 3 , 1 7 6 , 5 3 6 0 2 0 4 1 20 4 2 4 8 5 , 6 9 6 6 3 , 5 3 1 54 9 , 2 2 7 00 0 0 54 9 , 2 2 7 3 , 7 2 5 , 7 6 3 0 2 0 4 2 20 4 3 4 8 5 , 6 9 6 7 4 , 5 1 5 56 0 , 2 1 1 00 0 0 56 0 , 2 1 1 4 , 2 8 5 , 9 7 4 0 2 0 4 3 20 4 4 4 8 5 , 6 9 6 8 5 , 7 1 9 57 1 , 4 1 6 00 0 0 57 1 , 4 1 6 4 , 8 5 7 , 3 9 0 0 2 0 4 4 20 4 5 4 8 5 , 6 9 6 9 7 , 1 4 8 58 2 , 8 4 4 00 0 0 58 2 , 8 4 4 5 , 4 4 0 , 2 3 4 0 2 0 4 5 To t a l 1 3 , 1 1 3 , 7 9 7 4 8 1 , 5 7 9 13 , 5 9 5 , 3 7 6 7,9 4 0 , 1 4 2 2 1 5 , 0 0 0 8, 1 5 5 , 1 4 2 Total No t e s : 1Pe r c e n t a g e ,  te r m  an d  in t e r e s t  ra t e  sh o w n  fo r  pu r p o s e s  of  es t a b l i s h i n g  ec o n o m i c  fe a s i b i l i t y  on l y .  Th e  Ci t y  ha s  no t  ag r e e d  to  te r m s  or  co n d i t i o n s  wit h  th e  pr o p o s e d  de v e l o p e r  as  to  an y  pu b l i c  participation in the project. 2In i t i a l  pr i n c i p a l  am o u n t  of  de v e l o p m e n t  in c e n t i v e  is  eq u a l  to  th e  Cit y ' s  es t i m a t e d  co s t  of  th e  pu b l i c  im p r o v e m e n t s  an d  TI D  el i g i b l e  si t e  im p r o v e m e n t s  th a t  wil l  be  re q u i r e d  to  su p p o r t  th e  re d e v e l o p m e n t  project. 2In i t i a l  pr i n c i p a l  am o u n t  of  de v e l o p m e n t  in c e n t i v e  is  eq u a l  to  th e  Cit y ' s  es t i m a t e d  co s t  of  th e  pu b l i c  im p r o v e m e n t s  an d  TI D  el i g i b l e  si t e  im p r o v e m e n t s  th a t  wil l  be  re q u i r e d  to  su p p o r t  th e  re d e v e l o p m e n t  project. Pr o j e c t e d  Re v e n u e s Ta x   In c r e m e n t s In t e r e s t   Ea r n i n g s /   (C o s t ) To t a l   Re v e n u e s Balances Ad m i n . Ex p e n d i t u r e s To t a l   Ex p e n d i t u r e s An n u a l C u m u l a t i v e PAYGO Principal Outstanding Be g i n n i n g   Pr i n c i p a l 2 En d i n g   Pr i n c i p a l De v e l o p e r   In c e n t i v e   Pa y m e n t s Pa y  As  Yo u  Go  (P A Y G O )  De v e l o p e r  Ob l i g a t i o n 1 De f e r r e d   In t e r e s t Pr o jected TID Closure Ca s h F l o w _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 23 January 27, 2017 SECTION 11: Annexed Property There are no lands proposed for inclusion within the District that were annexed by the City on or after January 1, 2004. SECTION 12: Estimate of Property to be Devoted to Retail Business Pursuant to Wisconsin Statutes Sections 66.1105(5)(b) and 66.1105(6)(am)1, the City estimates that less than 35% of the territory within the District will be devoted to retail business at the end of the District’s maximum expenditure period. SECTION 13: Proposed Zoning Ordinance Changes The proposed Plan is in general conformance with the City of Oshkosh’s present zoning and no changes are anticipated to the Plan area’s Central Mixed Use – Planned Development (CMU-PD) Overlay zoning. SECTION 14: Proposed Changes in Master Plan, Map, Building Codes and City of Oshkosh Ordinances The proposed Plan is in general conformance with the City of Oshkosh’s Comprehensive Plan identifying the area as appropriate for mixed downtown development. All development within the District will be required to conform to the State Building Codes and will be subject to the City's permitting and inspection procedures. The proposed Plan conforms to all relevant State and local ordinances, plans, and codes, thus, no changes to the existing regulations are proposed or needed. SECTION 15: Relocation Implementation of this Plan will not require relocation of individuals or business operations. If relocation were to become necessary, it will be carried out in accordance with the relocation requirements set forth in Chapter 32 of the Wisconsin Statutes and the Federal Uniform Relocation Assistance and Real Property Acquisitions Policy Act of 1970 (P.L. 91-646) as applicable. _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 24 January 27, 2017 SECTION 16: Orderly Development of the City of Oshkosh Creation of the District and the implementation of the projects in its Plan will promote the orderly development of the City of Oshkosh by eliminating blight and encouraging redevelopment of an underutilized site. By utilizing the provisions of the Tax Increment Finance Law, the City can stabilize property values and attract new investment that results in increased tax base. Development of new uses in the District will add to the tax base and will generate positive secondary impacts in the community such as increased employment opportunities and increased demand for retail, service and hospitality related services. SECTION 17: List of Estimated Non-Project Costs Non-Project costs are public works projects that only partly benefit the District or are not eligible to be paid with tax increments, or costs not eligible to be paid with TIF funds. Examples would include: 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. The City does not expect to incur any non-project costs in the implementation of this Project Plan. _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 25 January 27, 2017 SECTION 18: Opinion of Attorney for the City of Oshkosh Advising Whether the Plan is Complete and Complies with Wisconsin Statutes 66.1105 _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 26 January 27, 2017 Statement of Taxes Data Year:2015Percentage Winnebago County19,019,11319.58% City of Oshkosh40,658,28941.85% School District of Oshkosh Area33,555,43834.54% Fox Valley Technical College3,910,2344.03% Total97,143,074 Revenue Year Winnebago  CountyCity of Oshkosh School District  of Oshkosh  Area Fox Valley  Technical  CollegeTotalRevenue Year 201995,092203,283167,77119,550485,6962019 202095,092203,283167,77119,550485,6962020 202195,092203,283167,77119,550485,6962021 202295,092203,283167,77119,550485,6962022 202395,092203,283167,77119,550485,6962023 202495,092203,283167,77119,550485,6962024 202595,092203,283167,77119,550485,6962025 202695,092203,283167,77119,550485,6962026 202795,092203,283167,77119,550485,6962027 202895,092203,283167,77119,550485,6962028 202995,092203,283167,77119,550485,6962029 203095,092203,283167,77119,550485,6962030 203195,092203,283167,77119,550485,6962031 203295,092203,283167,77119,550485,6962032 203395,092203,283167,77119,550485,6962033 203495,092203,283167,77119,550485,6962034 203595,092203,283167,77119,550485,6962035 203695,092203,283167,77119,550485,6962036 203795,092203,283167,77119,550485,6962037 203895,092203,283167,77119,550485,6962038 203995,092203,283167,77119,550485,6962039 204095,092203,283167,77119,550485,6962040 204195,092203,283167,77119,550485,6962041 204295,092203,283167,77119,550485,6962042 204395,092203,283167,77119,550485,6962043 204495,092203,283167,77119,550485,6962044 204595,092203,283167,77119,550485,6962045 Total 2,567,4795,488,6524,529,805527,86113,113,797 Note: The projection shown above is provided to meet the requirements of Wisconsin Statute 66.1105(4)(i)4. Estimated portion of taxes that owners of taxable property in each taxing jurisdiction  overlaying district would pay by jurisdiction. Exhibit A: Calculation of the Share of Projected Tax Increments Estimated to be Paid by the Owners of Property in the Overlying Taxing Jurisdictions