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HomeMy WebLinkAboutDiscovery Properties LLC.,Redevelopment of 105 Washington Ave 2017t � r DEVELOPMENT AGREEMENT Document Number I Document Title Development Agreement between City of Oshkosh, Wisconsin, a Wisconsin municipal corporation, and Discovery Properties LLC, a Wisconsin Limited liability company for redevelopment of 105 Washington Avenue and a portion of adjacent State Street Parking Lot under Tax Incremental District #30 Being a part of Lots A, B and C in G. Papendeik's Plat, Lots 1, 2 and 4 and part of Lots 3 and 5 in L.M. Miller's First Addition, all being part of Block 26 in the 2nd Ward, located in the NE 1/4 of the SW 1/4, Section 24, T18N, RI 6E, City of Oshkosh, Winnebago County, Wisconsin. 1 Legal D VIIdIIIIRIIIIIIIIIIIII�III REGISTER'S1C WINNEBAGO COUNTY, W1 CORD O 08/04/2017 8,33 AM REGISTER OF DEEDS and Return AMAGES. I I City Attorney's Office Oshkosh, WI 54902-1130 902-0088-0000 and part of 902-0062-0000 Parcel Identification No. Part of Lots A and B in G. Papendeik's Plat recorded in the Winnebago County Register of Deeds all being a part of Block 26 in the Second Ward, located in the Northeast 1/4 of the Southwest 1/4, 24, Township 18 North, Range 16 East, City of Oshkosh, Winnebago County, Wisconsin being more arly described as follows: Commencing at the Northwest corner of the Southwest 1/4, said Section 24; thence South 00°-15'-31" ,ast along the West line of said Southwest 1/4, a distance of 23.88 feet; thence North 89°-56'-16" East, a istance of 1,789.98 feet to the Northwest corner of said Lot A and the point of beginning; thence continuing forth 89°-56'-16" East along the North line of said Lot A, a distance of 119.43 feet to a point that is 59.67 feet Jesterly of the Northeast corner of Lot D in said G. Papendeik's Plat; thence South 04°-59'-29" East, a distance f 75.50 feet to a point on the East line of said Lot B; thence South 00°-45'-40" East along said East line, a istance of 18.61 feet to a line lying 5.00 feet Northerly of and parallel with the South line of said Lot B; thence forth 76°-35'-16" West along said parallel line, a distance of 144.54 feet to the West line of said Lot B; thence forth 13°-24'-44" East along said West line and the West line of said Lot A, a distance of 61.86 feet to the oint of beginning. Part of Lot B and all of Lot C in G. Papendeik's Plat recorded in the Winnebago County Register of eeds Office, Lot 4 and part of Lots 1, 2, 3 and 5 in L. M. Miller's First Addition recorded in the Winnebago ounty Register of Deeds Office, all being a part of Block 26 in the Second Ward, located in the Northeast 1/4 'the Southwest 1/4, Section 24, Township 18 North, Range 16 East, City of Oshkosh, Winnebago County, 'isconsin being more particularly described as follows: Commencing at the Northwest corner of the Southwest 1/4, said Section 24; thence South 00°-15'-31" East along the West line of said Southwest 1/4, a distance of 23.88 feet; thence North 890-56'-16" East, a distance of 1,789.98 feet to the Northwest corner of Lot A of said G. Papendeik's Plat; thence South 13°-24'- 44" West along the West line of said Lots A and B, a distance of 61.86 feet to a line lying 5.00 feet Northerly of and parallel with the South line of said Lot B, said point also being the point of beginning; thence South 76°- 35'-16" East along said parallel line, a distance of 144.54 feet to a point on the East line of said Lot B; thence M South 00°-45'-40" East along said East line, a distance of 5.16 feet to the Southeast corner of said Lot B; thence North 76°-35'-16" West along the South line of said Lot B, a distance of 5.80 feet to the Northeast corner of said Lot C; thence South 13°-24'-44" West along the East line of said Lot C, a distance of 50.00 feet to the Southeast corner of said Lot C; thence South 76°-35'-16" East along the North line of said Lots 1, 4 and 5, a distance of 89.20 feet to the Northeast corner of the West 29.2 feet of said Lot 5; thence South 13°-24'-44" West along the East line of the West 29.2 feet of said Lot 5, a distance of 123.70 feet to the Northerly right-of-way line of Waugoo Avenue; thence North 76°-35'-16" West along said Northerly right-of-way line, a distance of 129.20 feet to the Southwest corner of the East 60 feet of said Lot 3; thence North 13°-24'-44" East along the West line of the East 60 feet of said Lot 3 and it's Northerly extension, a distance of 107.52 feet; thence North 76°-52'-22" West, a distance of 100.00 feet to the West line of said Lot 1; thence North 13°-24'-44" East along said West line and the West line of said Lots B and C, a distance of 71.68 feet to the point of beginning. Lot 3 Legal Description Part of Lots 1 and 2 in L. M. Miller's First Addition recorded in the Winnebago County Register of Deeds Office, all being a part of Block 26 in the Second Ward, located in the Northeast 1/4 of the Southwest 1/4, Section 24, Township 18 North, Range 16 East, City of Oshkosh, Winnebago County, Wisconsin being more particularly described as follows: Commencing at the Northwest corner of the Southwest 1/4, said Section 24; thence South 00°-15'-31" East along the West line of said Southwest 1/4, a distance of 23.88 feet; thence North 89°-56'-16" East, a distance of 1,789.98 feet to the Northwest corner of Lot A in G. Papendeik's Plat recorded in the Winnebago County Register of Deeds Office; thence South 13°-24'-44" West along the West line of Lots A, B and C of said G. Papendeik's Plat and the West line of said Lot 1, a distance of 133.54 feet to the point of beginning; thence South 76°-52'-22" East, a distance of 100.00 to the Northerly extension of the West line of the East 60 feet of Lot 3 of said L. M. Miller's First Addition; thence South 13°-24'-44" West, along said Northerly extension, a distance of 67.52 feet to the South line of said Lot 2; thence North 76°-35'-16" West along said South line, a distance of 100.00 feet to the Southwest corner of said Lot 2; thence North 13°-24'-44" East along the West line of said Lots 1 and 2, a distance of 67.02 feet to the point of beginning. Drafted by: David Praska Oshkosh, WI DEVELOPMENT AGREEMENT rt� This Development Agreement (the "Agreement") is made this day of June, 2017 (the "Effective Date"), by and among the CITY OF OSHKOSH, WISCONSIN, a Wisconsin municipal corporation, the "City"), and DISCOVERY PROPERTIES, LLC, a Wisconsin Limited Liability Company (the "Developer"). RECITALS A. The City has established Tax Incremental District No. 30 (the "District") as a blighted area district in which at least fifty percent (50%) of the property within the District is a blighted area, as that term is defined by Wis. Stat. Sec. 66.1105(2)(ae), and in which certain costs incurred for redevelopment of the District may be reimbursed from property tax increment as provided by State law; and B. The City created this District to promote redevelopment by assisting in the financing of the costs of certain improvements, development incentives, and other costs associated with the ownership and development of properties located in the District; and C. The Developer owns property, commonly known as 105 Washington Avenue, within the District. The Developer's property is an historical office building that is being converted into approximately 20 residential apartment units. The Developer's overall redevelopment Project includes purchasing part of the adjoining City -owned property that is currently used as a public parking lot to construct new parking facilities to serve the apartments. Both the Developer's property and the City property is collectively referred to as "Property" as defined in this Agreement. The Developer will construct covered parking on the Property to serve the redeveloped residential apartments. The Property is identified and described as Lots 1 and 2 in the Draft Certified Survey Map attached as Exhibit A, which is incorporated into this Agreement; and, D. The Property currently contains certain Hazardous Substances which will need to be remediated before the Developer takes title to the Property. In an effort to comply with environmental regulations and constructing the covered parking on the Property in a manner that will result in an environmentally compliant Property, the Developer will lease the Property from the City pending the completion of environmental remediation work that will result in the issuance of a Certificate of Completion by the Wisconsin Department of Natural Resources. Fee title to the Property will be conveyed to Developer in the manner described in this Agreement; and E. The Developer will invest not less than $3,889,000.00 in this overall redevelopment Project within the District, and the Project will be undertaken in accordance with applicable City ordinances and City -approved plans; and F. The Developer has indicated that it will not undertake the development of the Project but for its reliance receiving a City Contribution in the form of tax increment financing that may be available from any Available Tax Increment in the future for the purpose of June 21, 2017 assisting with costs allowed by Wisconsin Tax Increment laws including Wis. Stat. Sec. 66.1105, and any other applicable statute and/or regulation; and G. The City is authorized to enter into contracts necessary and convenient to implement the purpose of a Tax Incremental District, including the ability to provide development incentives, cash grants, and/or other City Contributions to owners, lessees, or developers of land located within the District; and H. The Project and the Property uses contemplated by this Agreement are necessary and desirable to serve the interests of the City and its residents by expanding the tax base of the City, providing additional development and employment opportunities, and providing a financing mechanism to expand and acquire necessary infrastructure, all consistent with the purpose of a Tax Incremental District under Section 66.1105, Wisconsin Statutes; and I. Based upon the Developer's desire to undertake this Project, and upon the City's desire to redevelop the District and to obtain the economic benefits to be generated from the Project and the redevelopment of the Property, the parties are willing to enter into this Agreement. AGREEMENT IN CONSIDERATION of the Recitals and terms and conditions contained in this Agreement, and for other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged, the parties agree as follows: 1) DEFINITIONS. For purposes of this Agreement, the following terms shall have the following meanings: a) Administrative Costs means all of the following costs and expenses of the City relating to the District and attributable to the Property: (i) professional services including, but not limited to, planning, engineering, design, accounting, financial planning, and attorneys' fees and costs; and (ii) reasonable charges for time spent by City employees in connection with the implementation of the Project Plan and administration of the District. In lieu of annual calculations of the City's Administrative Costs that may otherwise be deducted from the annual increment, the parties agree that these costs will be included in the portion of the annual increment that is not part of the Available Tax Increment as described in this Agreement. As noted in other parts of this Agreement, however, the Developer may incorporate its Administrative Costs into its Project Costs for purposes of determining the City Contribution. b) Agreement means this document and all of its component parts and exhibits. c) Affiliate means any entity majority owned and controlled by, in control of, or under common control with Developer or any entity of which Developer is a subsidiary or which is a shareholder of Developer. An Affiliate includes, but is not limited to, an entity with which Developer merges or into which Developer consolidates, or which acquires all or substantially all of the common stock or assets of the Developer. June 21, 2017 d) Available Tax Increment means an amount equal to ninety percent (90%) of the annual gross Tax Increment revenues actually received and retained by the City which are generated by the Property and improvements and personal property thereon in the immediately preceding calendar year. e) City Contribution means payments provided from the City to the Developer from future Available Tax Increments as set forth in this Agreement. The amount payable to the Developer will be the Available Tax Increment. While the total amount may vary based upon final costs, assessments, increment, and contribution adjustments. However, the parties estimate as of the date this Agreement is executed that the City's contribution to be $566,000.00 over the life of the District. f) District means all of the real property included in Tax Incremental Finance District No. 30 as described in the Project Plan, which includes the Property described in this Agreement. g) Environmental Reports means (i) Phase I Environmental Site Assessment, City of Oshkosh, Parking Lot — Northeast Comer of State Street and Waugoo Avenue, prepared by AECOM, dated September 2016 and (ii) any Phase 11 Environmental Site Assessment(s) required based upon the findings in any of (i) — (ii), above. h) Existing Environmental Conditions means any Hazardous Substances, known or unknown, present in concentrations greater than applicable standards on, in, at, or under the Property or migrating in concentrations greater than applicable standards to or from the Property at any time on or before the Effective Date. i) City Lease means that certain Lease dated as of.::Y�xwe- 2, p , 2017 by and among the City and Developer pursuant to which Developer will lease the Property from the City for the purpose of commencing construction and environmental remediation actions. j) Hazardous Substances means toxic, hazardous, and/or regulated substances, pollutants, or contaminants, whether present in the soil or groundwater at, under, or migrating from or to the Property. k) Payment Dates means November 1 of each year, commencing on November 1, 2018 and ending upon the payment of the full City Contribution, or the termination of the District, whichever comes first. 1) Payment Term means the term commencing on November 1, 2018 and continuing on the same day of each year thereafter until the first to occur of the following: (i) payment to Developer of the entire amount of the City Contribution, or (ii) November 1, 2044. For example, for illustrative purposes only, if the Effective Date is March 1, 2017, the Payment Tenn would run from November 1, 2018, through the first to occur of the following: (i) payment to Developer of the entire amount of the City Contribution; or (ii) November 1, 2044. in) Project means the Developer's acquisition, redevelopment, construction and use of the Property, which includes both a parcel previously acquired by the Developer as well as a parcel to be acquired from the City, as an apartment building with approximately 20 units, June 21, 2017 and an associated parking lot with garages, and related infrastructure and site improvements, all of which shall comply with applicable City ordinances and City - approved plans for the Property. n) Project Plan means the information located in the document entitled "Project Plan for the Creation of Tax Incremental Finance District No. 30 in the City of Oshkosh" prepared by Ehlers, Inc. dated July 27, 2016, which is described on Exhibit B, which is attached and incorporated into this Agreement. o) Project Costs means the costs to be invested by the Developer relating to the Project as set forth on Exhibit C, which is attached and incorporated into this Agreement. The Project Costs shall include: (i) parking lot reconstruction; (ii) environmental remediation expenses relating to the Property; (iii) the City Contribution otherwise identified as a Development Incentive as identified in the TID #30 Project Plan; (iv) costs for storm water management facilities located on or serving the Property; (v) renovations to the historical office building for the creation of residential units; and, (vi) Administrative Costs. For clarity, these costs include 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. The City and Developer agree that the Project Costs listed in Exhibit C are estimates only, and that upon completion of the work described on Exhibit C, the parties shall prepare and attach to this Agreement a revised Exhibit C setting forth actual Project Costs. Notwithstanding the foregoing, the cumulative total of Project Costs used to determine the City Contribution shall in no event be less than $3,889,000.00. p) PropeLty Propertymeans the two (2) parcels which will be used for the Project. One of the two parcels is owned by the Developer at the Effective Date and contains the building with apartment units. The second parcel is owned by the City at the Effective Date and will be leased by the Developer before the City conveys this parcel. The two parcels are collectively referred to as the Property, and is described in Exhibit A attached hereto and incorporated herein, together with all improvements and personal property thereon. q) Property Tax Increment Base means the aggregate value, as assessed by the City of Oshkosh, of the Property as of January 1, 2016, with the actual, specific value being $440,000.00. r) Restrictive Covenants. Covenants in addition to those normally identified on Warranty Deeds, or in addition to those required by title insurance, which the City will require be placed on the City parcel at the time it is conveyed to the Developer. The two subjects of covenants are the restriction on conveying the property to tax-exempt entities, as well as the restriction requiring that the parcel containing parking facilities to be conveyed by the City be held in the same ownership as the parcel owned by the Developer containing the building with apartment units. s) Tax Increment has the same meaning as defined in Section 66.1105(2)(i) of the Wisconsin Statutes except limited to the Tax Increment attributable to the Property and the Improvements on the Property. M June 21, 2017 t) Tax Increment Law means Section 66.1105 of the Wisconsin Statutes. 2) CITY'S OBLIGATIONS. a) Lease. The City shall lease to Developer the City parcel which will be incorporated into the overall Property, and upon which the garages and parking lot serving the apartment units will be constructed. The parties' Lease Agreement shall be substantially similar to the Lease Agreement attached hereto as Exhibit F ("City Lease"). The term of the City Lease shall begin on a mutually agreed upon date set forth in the City Lease, and end on the date identified therein, or on the date upon which the City conveys the Property to the Developer as described in this Agreement. b) City Contribution. i) The City will provide future payments to the Developer to assist with Project Costs from future Available Tax Increments, to the extent that such Available Tax Increments exist, and such payments are compliant with this Agreement and all applicable law. These payments, to be known as the City Contribution, shall be payable beginning in 2018, or when such Tax Increments become available for payment, whichever is later. The City Contribution will be equal to ninety percent (90%) of the Tax Increment attributable to the Property. ii) The City Contribution shall be first paid to the Developer on or about November 1, 2018, and each November 1 thereafter to the extent such Tax Increment exists. The City's obligation to make the City Contribution shall end and expire as of the earlier of (i) the termination date of the District, or (ii) the receipt by Developer of the total approved City Contribution. A pro forma City Contribution calculation is attached as Exhibit D and fully incorporated herein. iii) City Contributions shall be solely from Tax Increment attributable to the Project that is actually received by the City. In no event shall the City's payment to the Developer exceed the total tax generated by the Project. The City Contribution shall be a special and limited obligation of the City and not a general obligation debt of the City. 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. iv) The Developer acknowledges that, as a result of the special and limited nature of the City's obligation to pay the City contribution, the Developers' receipt 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 Project 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. 5 June 21, 2017 v) The City shall have no obligation to make the City Contribution to the Developer unless and until the Developer has made all payments owed to the City by the Developer for real estate taxes, personal property taxes, special assessments, and special charges for any property it owns within the City. c) City Contribution Adjustment. The actual City Contribution may be adjusted as described in this section. i) The City Contribution amount is based upon the pro forma ten (10) year Internal Rate of Return ("IRR") submitted by the Developer to the City, a copy of which is attached hereto as Exhibit F. Developer and the City agree that if the Project's performance materially exceeds the pro forma IRR, the City Contribution may be adjusted pursuant to this Section. ii) On or before the thirtieth (30th) day following the tenth (10th) anniversary of the Completion Date or the date the Property as a whole is sold, conveyed, or transferred, whichever comes first, (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 format consistent with the example in Exhibit F) 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 pro forma IRR (as set forth on Exhibit F) and applying the Approved Assumptions (as defined below) to supply any information that is not known as of the Test Date, calculated the actual IRR as of the Test Date. In the event that the Test Date occurs due to a sale, conveyance, or transfer, then a subsequent Test Date will occur on the tenth (loth) anniversary of the Completion Date . Notwithstanding the foregoing, in the event that the Property is converted to condominiums, then the parties agree that within sixty (60) days after the conversion, they will meet and in good faith negotiate terms of the City's adjustment of its contribution to ensure that the Project remains in need of TIF assistance. It is agreed that it would be beneficial to both parties to begin to renegotiate adjustments to the City's Contribution Adjustment prior to the conversion to condominiums, and the parties will make reasonable attempts to do so to the extend it is feasible. In any event, the conversion of the Property to condominium ownership constitutes a material change to the ownership structure, IRR, and distribution of any City Contribution. Therefore, the City and Developer agree that upon conversion of the Property to condominiums, the City may temporarily withhold payments of City Contributions within the TIF account pending a resolution of the renegotiated terms of the City Contribution Adjustment. iii) In the event that the actual IRR calculated on the Test Date as proposed based upon the updated analysis exceeds 15 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. 0 June 21, 2017 iv) As used herein, the Approved Assumptions shall be according to the market convention at the time of the sale/Test date, the present value of historic tax credits (93 cents on the dollar for Federal and 60 cents on the dollar for State), terminal capitalization rate, realtor commission and all other assumptions agreed upon by the Developer and the City as of the date the pro forma 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. d) Annual Acknowledgement of City Contribution. The City covenants and agrees as follows: (a) the City Manager or his designated representative shall include the payment of the entire Available Tax Increment for each year included during the Payment Term in the applicable budget request recommendation for the following year's budget, (b) if the City's annual budget does not in any year provide for appropriation of Available Tax Increment sufficient to make a payment due to Developer in that year, the City will use its diligent, good faith efforts to notify the Developer of that fact at least thirty (30) days prior to the date the budget is presented to the City Common Council for final approval, and (c) except for Administrative Costs, funds in the special fund of the Property attributable to the Available Tax Increment generated from the Property (and all improvements and personal property thereon) shall not be used to pay any other project costs of the District until the City has applied to the payment due hereunder, in any year, the Available Tax Increments generated by the Property (and all improvements and personal property thereon) that this Agreement provides will be applied to payment due hereunder. e) City Contribution Placed in City Budget. Developer acknowledges that, subject to the provisions of this Agreement: (i) all payments of Available Tax Increment are subject to the future annual appropriation of said amounts by the City Common Council to payment due hereunder; (ii) only the Available Tax Increments generated by the Property (and all improvements and personal property thereon) shall be used to make payments to the Developer; and (iii) if, on November 1, 2042, the amount of the Available Tax Increments to be paid under this Agreement proved insufficient to pay the entire City Grant, the City shall have no further obligation or liability therefor. f) City Contribution Conditions. The payment of the City Contribution shall be subject to the following conditions and limitations: i) On each Payment Date during the Payment Term and subject to the provisions of this Agreement, the City shall pay a portion of the City Contribution equal to the amount of Available Tax Increment appropriated by the City Common Council for the payment due that Payment Term year. ii) The City shall take no action to initiate the termination or dissolution of the District early prior to November 1, 2044, unless the City first pays the outstanding balance of the City Contribution, subject to the provisions of this Agreement, including, but not limited to, the annual appropriation of the City Common Council of such amounts. 7 June 21, 2017 iii) Attached hereto as Exhibit F is the City's projection of revenues and expenditures for the District over its term, with the City Contribution labeled as "Developer Incentive Payments" thereon. Exhibit F is provided for illustrative purposes only, and Developer acknowledges that the amounts set forth thereon are estimates only. g) City Contribution not to be Considered Indebtedness. In no circumstances shall any amount of the City Contribution to be paid to the Developer as described in this Agreement be considered an indebtedness of the City. The obligation of the City hereunder is limited to the Available Tax Increment which is available and appropriated by the City Common Council for payment of such amounts and only to the extent as provided in this Agreement. Amounts to be paid through this Agreement shall not count against the City's constitutional debt limitation, and no taxes will be levied for its payment or pledged to its payment other than any Tax Increment to be appropriated for that purpose. 3) DEVELOPER'S OBLIGATIONS. a) Development of the Project. Developer shall invest not less than $3,889,000.00 to develop, construct, and use the Project. b) Project Construction. Developer shall commence construction of the Project within 30 days following the Effective Date of this Agreement. Once commenced, Developer shall diligently pursue completion of construction of the Project in accordance with applicable City ordinances and City -approved plans for the Property so that in any case construction shall be completed by December 31, 2017. c) Costs and Expenses. The Developer shall be responsible for all costs related to the Project and any other work to be performed on the Property by the Developer under this Agreement, including all engineering, inspections, materials and labor, and all environmental remediation. Developer shall be responsible for payment of all City fees including without limitation impact fees, building permit fees, zoning and sign permit fees, storm water, electrical and plumbing fees. 4) ENVIRONMENTAL MATTERS. a) Existence of Hazardous Substances. The Property currently contains certain environmental contamination that will be remediated at the Developer's expense during the redevelopment of the Property. The City will retain ownership of the Property, subject to Developer's lease, during the redevelopment of the Property. The City will obtain a Voluntary Party Liability Exemption ("VPLE") Certificate of Completion from the WDNR, for the Property before conveying it to the Developer. Although the City as the Property owner will receive the VPLE, such result will occur at Developer's expense and subject to the Developer's remediation efforts during the course of its redevelopment of the Property. The City shall not be responsible for these environmental remediation costs and activities except to the extent that the City Contribution may be indirectly attributable to statutorily authorized reimbursements. The receipt of the VPLE will occur according to WDNR's schedule and will be based upon the Developer's actions on the Property. June 21, 2017 b) Developer Future Responsibilities. The Developer understands that the final case closure and VPLE Certificate of Completion may include the use of institutional controls. Such institutional controls may include, for example but without limitation, groundwater use restrictions and cap construction and maintenance requirements. After conveyance of the Property, all such institutional controls shall be the sole responsibility of the Developer. The parties understand, for example, that future responsibilities may include routine cap maintenance, repair or replacement obligations arising from environmental conditions, as well as potential responsibilities for any active mitigation measures such as continuous groundwater extraction or monitoring, or hazardous gas/vapor mitigation, beyond a passive or ordinary venting system until such time as such measures are no longer required by WDNR. In all cases, the Developer shall be responsible for future oversight and requirements of the WDNR. c) Developer Remediation Efforts. The Developer's responsibility to pay the entire cost of the work necessary to redevelop this Property and to obtain the VPLE Certificate of Completion, includes the cost to investigate and remediate the environmental condition of the Property to the standards required by the WDNR. The City, as the owner of the Property during the course of the redevelopment and environmental remediation of this Property, shall have direct and continuous access to the Property, either directly or through contractors or consultants it retains to monitor activities. Although both parties agree to work in good faith to successfully complete all environmental remediation at the Property, the City and its agents or representatives monitoring the environmental remediation, have a superior interest in ensuring that a VPLE Certificate of Completion is obtained in a timely manner, and that WDNR is otherwise accepting of the environmental condition of the Property at the completion of the Property's redevelopment. To that end, while the Developer shall retain flexibility to utilize cost-effective remediation methods approved by the WDNR, the City shall retain the right to provide oversight and recommendations regarding the successful environmental remediation of the Property. d) Developer Indemnification Responsibilities. Beginning on the Effective Date of this Agreement and continuing through the issuance of the VPLE Certificate of Completion, the Developer is responsible for environmental or Hazardous Substance claims, damages, and violations to the extent they are caused or materially exacerbated by the Developer. Developer shall hold the City harmless from such incidents and shall further indemnify the City for all expenses related those issues that are the Developer's responsibility. After the receipt of the VPLE Certificate of Completion, the Developer shall be solely responsible for, any and all claims in any way arising out of, connected with, or resulting from any Hazardous Substances, known or unknown, present on, in, at, or under the Property or migrating to or from the Property at any time after the issuance of the VPLE. Developer shall indemnify, defend, and hold harmless the City, and its successors and assigns, and its officers, directors, employees, contractors, and agents from and against claims or damages occurring after the issuance of the VPLE. M June 21, 2017 5) CONVEYANCE OF PROPERTY. a) Obligation to Convey. Upon WDNR's issuance of the VPLE Certificate of Completion, and provided the Developer is in compliance with all other material terms of this Agreement, then the City shall convey the Property to the Developer. b) Lease Termination and Conveyance. The parties shall take all reasonable efforts to terminate the City Lease and convey the City's parcel to the Developer as soon as it is practicable after receipt of the VPLE Certificate of Completion. The City will convey the City parcel to Developer for a purchase price of Thirty -Five Thousand and NO/100 Dollars ($35,000.00) and other good and valuable consideration via a General Warranty Deed, subject to no liens or encumbrances other than utility easements of record, zoning restrictions, deed or other restrictions imposed by the WDNR in connection with the issuance of the VPLE Certificate of Completion, and other matters disclosed to Developer and its lender(s) pursuant to the title commitment issued for the City's parcel to be conveyed, which is Lot 2 of the draft CSM in Exhibit A. c) Connection to Adjoining Parcel. The Property conveyed to the Developer must maintain the exact same ownership as the adjoining parcel upon which the historical building which has been redeveloped for residential apartments for this Project is located. In particular, the adjoining property is commonly known as 105 Washington Avenue, and Parcel Number 90200880000. Due to the accommodations the City has made in regards to this Project, it will not be considered compliant with this covenant for the owners of the two parcels to be an Affiliate, or related, or similar. The City shall place such restriction and covenant upon the deed conveying the Property. Additionally, this covenant shall survive the termination of the District and this Agreement unless such terms are in writing and explicitly agreed to by the City. d) Title Insurance. The City shall pay all costs of an owners' title insurance policy in the amount of the value of the Property insuring that fee simple title to the property will be vested in Developer. e) New Easement. The Developer is aware of, and accepts that, the City will be entering into an access easement agreement with a separate, adjoining property, that will allow vehicles parked behind that property's building to access the adjoining property through the Property in the form of the attached Exhibit H. f) Existing Storm Water Easement. Notwithstanding other assertions in this Agreement, the Developer is aware of, and accepts that, a storm water Easement over and through the Property which was granted by the City to a third -party on February 2, 1988, and was recorded with the Winnebago County Register of Deeds on February 8, 1988, as Document Number 695777. The terms of the Easement call for the release of the Easement rights upon the City's sale of the Property. The Developer is further aware that the person holding the Easement rights is, at this time, not willing to cooperate in the release of Easement rights. The City has advised the Developer that it will take reasonable steps to ensure that the Easement is released including, but not limited to pursuing a Court action to release the same. However, the City makes no promises, 10 June 21, 2017 warranties, or covenants regarding the potential release of this Easement and the Developer assumes all risk in the event the City is unsuccessful in its actions to release this Easement. 6) APPROVALS AND DEVELOPMENT STANDARDS. a) Approval of Public Bodies. The Developer shall obtain all approvals and consents necessary for the City to approve the development of the Property, and any other approvals necessary to utilize the Property for the Project. This includes all necessary approvals and consents from the City and all other appropriate governmental departments, divisions, bodies, councils, boards, and parties having a right to control, permit, approve, or consent to the Project and use of the Property. b) Acceptance of Agreement. The act of accepting this Agreement by the City shall not obligate the City to grant any additional approvals, including, but not limited to, permits, variances, exceptions, or conditional use permits, or approve any building or use the City determines not to be in compliance with the applicable municipal codes and ordinances of the City. The City agrees to proceed in good faith in connection with the issuance or grant of all such approvals, consents, permits, certificates, and any other documents as may be necessary or desirable in connection with the development, utilization, and operation of the Property and to act reasonably and expeditiously and in cooperation with the Developer. It is understood and agreed that this provision is not intended to limit the rights of the City. c) Development Requirements. The Developer shall use the Property for the approved Project and in accordance with the provisions of this Agreement, and all other applicable federal, state, county, and City laws and regulations. 7) TAX EXEMPT STATUS. a) Importance of Taxable Status. Developer acknowledges that the City is relying solely upon the Property's real estate taxes to generate the Available Tax Increment necessary to fund the City Contribution. b) Maintaining Taxable Status. Throughout the period of time from formation until the termination of the District, neither the Developer, nor Affiliate, related entity, or any successor in interest to the Property will pursue, assist, support, or be involved in any federal, state, or local, judicial, legislative, or regulatory action or process that seeks, directly or indirectly, to prohibit or completely set aside the taxability of all or any portion of the Property on any basis whatsoever. The prohibition to limit taxability shall not include efforts by the Property owner to challenge value of the Property's assessment, as any property owner is otherwise allowed by law. The prohibition regarding tax exempt status shall be continuous during the term of the District, but shall expire upon the termination of the District. c) No Conveyance to Tax Exempt Entity. During the period of time that commences upon the date of this Agreement and terminates at the end of the District, neither the Property, the Project nor any part thereof or interest therein shall be sold, transferred, leased, 11 June 21, 2017 assigned, gifted, owned, used, or conveyed in any way to any person, partnership, organization, or entity that is all or partially exempt from federal or State of Wisconsin income taxes or real or personal property taxes, without the express prior written consent of the City. The City is under no obligation to consent to the conveyance of the Property to a tax exempt entity and retains sole and absolute discretion to withhold such consent for any reason it deems is in its best interests. d) City Options Upon Breach. In the event that the aforementioned tax exempt covenants are breached, the City may, at its discretion, either pursue any legal remedy allowed or, alternatively, may declare that any obligations otherwise present to continue with the City Contribution is null and void and that its payments to date satisfy all such obligations. e) Covenant Termination. Notwithstanding anything to the contrary contained herein, this Restrictive Covenant shall automatically terminate without notice upon the termination of the District and without recording of additional terminations or releases. The City may, at its discretion, file a notice of termination or release, or similar document, at the expiration of this District. 8) DEVELOPER WARRANTIES AND REPRESENTATIONS. The Developer hereby warrants, represents, and covenants to the City: a) Valid Wisconsin Entity. The Developer is a duly organized and existing Limited Liability Company in the State of Wisconsin and authorized to transact business in the State of Wisconsin. b) Transaction Authorized. The execution, delivery, and performance of this Agreement and the consummation of the transactions contemplated hereby have been duly authorized and approved by the Developer, and no other or further acts or proceedings of the Developer or its members, shareholders, directors, or officers are necessary to authorize and approve the execution, delivery, and performance of this Agreement, and the matters contemplated hereby. This Agreement, the exhibits, documents, and instruments associated herewith and made a part hereof, have, if applicable, been duly executed and delivered by the Developer and constitute the legal, valid, and binding agreement and obligation of the Developer, enforceable against the Developer in accordance with their respective terms, except as the enforceability thereof may be limited by applicable bankruptcy, insolvency, reorganization, or other similar laws affecting the enforcement of creditors' rights generally, and by general equitable principles. c) Lawsuits. There are no lawsuits filed or, to the knowledge of the Developer, pending or threatened against the Developer that may in any material way jeopardize the ability of the Developer to perform its obligations hereunder. d) Sufficient Funding Sources. The Developer has sufficient funds through equity and debt financing sources to continuously operate, maintain, and fulfill the Project. e) Documentation. The Developer shall provide, prior to execution of this Agreement, a (i) a certificate of good standing/current status issued by the appropriate government 12 June 21, 2017 agency of the state of the Developer's organization, and (ii) certificate of incumbency and resolutions of the limited liability company or corporation which provide for who is authorized to sign on behalf of the Developer and that the Developer is duly authorized to enter into this Agreement and undertake all of the obligations under this Agreement together with all other agreements, documents, and contracts required to be executed in connection with the transactions arising out of this Agreement. 9) CITY WARRANTIES AND REPRESENTATIONS. The City hereby warrants and represents to the Developer that: a) City Authority. Subject to the approval of City Common Council, the execution, delivery, and performance of this Agreement and the consummation of the transactions contemplated hereby have been duly authorized and approved by the City, and no other or further acts or proceedings of the City or its officials are necessary to authorize and approve the execution, delivery, and, subject to annual appropriation by the City Common Council, performance of this Agreement, and the matters contemplated hereby. This Agreement, the exhibits, documents, and instruments associated herewith and made a part hereof, have, if applicable, been duly executed and delivered by the City and constitute the legal, valid, and binding agreement and obligation of the City, enforceable against the City in accordance with their respective terms, except as the enforceability thereof may be limited by applicable law. b) Special Assessments. No special assessments or other charges of any kind shall be assessed or levied against or accrue or come due from the Developer or the Property with respect to the Property Project Costs. Notwithstanding the previous sentence, special assessments may be assessed if certain actions or improvements that are related to the Project occur within the public right-of-way. These actions or improvements may include, as examples, curb cuts, driveway aprons, sidewalks, or similar projects. 10) CONDITIONS TO/LIMITATIONS ON THE OBLIGATIONS. a) Release of Obligations. The existence of certain conditions and/or limitations identified in this paragraph 10 may result in the suspension or termination of the parties' responsibilities pursuant to this Agreement, or the suspension or termination of the performance of any and all of the parties' obligations under this Agreement, without recourse against the other party. b) Non -Certification. The Wisconsin Department of Revenue fails to certify all or any portion of the creation of the District or the Project Plan; provided, however, the City shall first make all reasonable efforts in good faith to cure such Non -Certification; or c) Involuntary Termination. however, the City shall Involuntary Termination. June 21, 2017 The District is involuntarily terminated or dissolved; provided, first make all reasonable efforts in good faith to cure such 13 11) DEFAULT. a) Event of Default. The occurrence of any one or more of the following events shall constitute a default of the terms of this Agreement: i) Failure to Construct the Project. The Developer materially fails to construct and complete the Project in a manner that is consistent with the terms of this Agreement after the City has first provided Developer with written notice of such failure and provided the Developer with a reasonable opportunity to cure the same; or ii) Failure to Pay Taxes. The Developer fails to pay any real estate tax, personal property tax, or any special assessment levied or imposed by the State, County, or City against all or any portion of the Property, or against any other property within the City that is owned by the Developer, or against the Developer entity itself if such tax is not attached to any property. This provision shall become effective if the Developer fails to cure such failure within ninety (90) days after the City provides written notice of such failure. The Developer shall have the right to contest the same in accordance with applicable law. Any payments otherwise due to the Developer may be held in abeyance by the City until this issue is resolved; or iii) Tax Exemption. All or any portion of the Property becomes owned by any entity having a tax gxempt status that would cause all or any part of the Property to become tax exempt; ar iv) Breach of Agreement. It shall be considered a breach of this agreement if either party breaches any representation or warranty made in this Agreement, or if it is proven that any material document or information provided as a predicate to this Agreement was false in a material way as of the time it was given or provide. However, the breaching party shall be provided written notice of such breach and that party shall not be in default unless it has failed to cure such breach within sixty (60) days of such notice. The breaching party shall have a longer period to cure a breach if it has begun to cure such breach in good faith, is diligently continuing to cure such breach, and the actions necessary to cure the breach cannot be reasonably completed within the initial time- frame. v) Insolvency. 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 14 June 21, 2017 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 b) Remedies Upon Event of Default. Whenever an Event of Default occurs as described in this Agreement, the City may take one or more of the following actions, in the City's sole and absolute discretion: i) Pursue any or all of the rights and remedies available to the City at law and/or in equity against the Developer and/or any other interested entity, including but not limited to specific performance. ii) Suspend or terminate the performance of any and all of its undertakings and obligations under this Agreement, including, but not limited to, making any further payments for the City Contribution, or any other lawful action under this Agreement. The City may elect to withhold further payments or performance pending the resolution any disputes regarding Developer's Default. iii) Take any action, including legal or administrative action, at law or in equity, which may appear necessary or desirable to the City to enforce performance and observance of any term, obligation, or covenant of the Developer under this Agreement or to seek remedy for its breach. Such rights and remedies shall not be exclusive of any other remedy or remedies, and such rights and remedies shall be cumulative and shall be in addition to every other right and remedy given under this Agreement or now or hereafter existing at law or in equity or by statute. Notwithstanding the foregoing, if an Event of Default occurs, the City's exclusive remedies shall be as set forth in this Agreement: provided, further, that, if Developer fails to complete construction of the Project by no later than December 31, 2017, City shall have the further remedy to recover from Developer any Project Costs previously paid by City. 12) INSURANCE. a) Required Coverage. 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 "Y' 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. b) Notification before Cancellation. 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. 13)NONDISCRIMINATION. The Developer shall not use the Project in any manner to permit discrimination or restriction on the basis for age, creed, ethnic origin or identity, color, gender, religion, marital status, age, handicap, or national origin, and the Developer shall 15 June 21, 2017 construct and operate the Project in compliance with all laws, rules, regulations, and ordinances relating to discrimination or any of the foregoing. 14) NO PERSONAL LIABILITY. Under no circumstances shall any Common Council member, official, Director, Member, 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. 15) CITY AUTHORIZATION. The execution of this Agreement by the City is authorized by Common Council Resolution No. 17-243 dated May 9, 2017. 16) MISCELLANEOUS PROVISIONS. a) Term. Unless otherwise terminated by the terms of this Agreement, above, the term of this Agreement shall begin as of the Effective Date and shall continue until November 1, 2044. b) Restriction on Assignment of Agreement. i) Completion of Project. Until the Project is completed, the Developer shall not convey the Property, which includes the parcel in currently owns and containing the building with apartment units, as well as the parcel it will acquire and will contain parking garages and parking lot, to any other party without the City's consent. "Other party" as used in the foregoing sentence includes Affiliates. The City shall not have any obligation to consent to any such a transfer or conveyance and consent may be withheld solely at the City's discretion. ii) Subsequent Transfers of Property. The Developer may transfer, convey, or assign all or part of the Property after completion of the Project without the consent of the City provided the subsequent owner agrees to assume all of the Developer's obligations under this Agreement. The recording of this Development Agreement with the Winnebago County Register of Deeds shall act as notice to all subsequent owners of the Property and their acceptance of this terms. c) Tax Exempt Organizations. For and in consideration of this Agreement and the nature of the District, the Developer and all successors in interest acknowledges and agree that, during the term of the District, neither the Property nor any part thereof or interest therein shall be sold, transferred, leased, assigned, gifted, owned, used, or conveyed in any way to any person, partnership, organization, or entity that is all or partially exempt from federal or State of Wisconsin income taxes or real or personal property taxes, without the express prior written consent of the City, which such consent may be withheld in the City's sole and absolute discretion. d) Delay in Exercise of Rights Not Waiver. No delay or omission to exercise any right or power accruing to the City or the Developer upon any default by the other party shall impair any such right or power or shall be construed to be a waiver thereof, but any such right and power may be exercised from time to time and as often as may be deemed expedient as long as the default is continuing. 16 June 21, 2017 e) Written Waiver Required. No waiver, amendment, or variation of the terms of this Agreement shall be valid unless it is in writing and signed by authorized representatives of the City and of the Developer. Such written waivers, amendments, or variations shall be narrowly construed and applied only to the extent specifically set forth in writing. f) Force Majeure. A party shall be excused from its obligations under this Agreement if and to the extent and during such time as the party is unable to perform its obligations or is delayed in doing so due to events or conditions outside of the party's reasonable control (each a "Force Majeure Event") based solely upon acts of God, war, fire, or other casualty, riot, civil unrest, extreme weather conditions, terrorism, strikes, and labor disputes. Upon the occurrence of a Force Majeure Event, the party incurring such Force Majeure Event will promptly give notice to the other party, and thereafter the parties shall meet and confer in good faith in order to identify a cure of the condition affecting its performance as expeditiously as possible. g) District Information. As soon as practicable, but no later than December 15 of each calendar year, the City shall provide to the Developer the information pertaining to the Available Tax Increment for the calendar year of the request; provided, however, the City is only required to submit information in its possession and is not required to reply to any request prior to December 15 of any calendar year. h) Time of the Essence. Time is considered to be of the essence with regard to all dates and time periods set forth herein and incorporated herein. i) Headings. Descriptive headings are for convenience only and shall not control or affect the meaning or construction of any provision of this Agreement. j) Delivery of Notices. Any notice required by this Agreement shall be given in writing, signed by the party giving notice, personally delivered, mailed by certified or registered mail, return receipt requested, sent by overnight delivery service, or faxed to the parties respective addresses as follows, provided any notice given by facsimile is also given by one of the other methods: To The City: City of Oshkosh Attn: Director of Community Development 215 Church Avenue Post Office Box 1130 Oshkosh, WI 54903-1130 Facsimile No. 920-236-5106 With a copy to: City of Oshkosh Attn: City Attorney 215 Church Avenue Post Office Box 1130 Oshkosh, WI 54903-1130 Facsimile No. 920-236-5106 [VA June 21, 2017 To Developer: Discovery Properties, LLC Attn: Randall Schmiedel 230 Ohio Street, Suite 200 Oshkosh, WI 54902 Facsimile No. 920-426-4606 With a copy to: Hirschberg Law, LLC Attn: Jason J. Hirschberg 601 Oregon Street, Suite A Oshkosh, WI 54902 Facsimile No. 920-744-0102 Notices shall be considered to be delivered upon personal delivery, or upon the first business day after certification or registration, the first business day after deposit with the overnight delivery service, or upon acknowledgement of receipt by facsimile or electronic mail (provided notice is promptly sent by one of the other methods). k) Entire Agreement. This Agreement and all other documents and agreements expressly referred to herein, contain the entire agreement between the Developer and the City with respect to the matters set forth herein. This Agreement may be modified only in writing signed by all parties. 1) Law Applicable. This Agreement shall be construed in accordance with the internal laws of the State of Wisconsin. Venue of disputes shall be in Winnebago County or within judicial districts in which Winnebago County is located. m) Originals and Counterparts. This Agreement may be executed in any number of counterparts, each of which shall be deemed to be an original. n) Amendments to Agreement. This Agreement shall not be amended orally but only by the written agreement of the parties signed by the appropriate representatives of each party and with the actual authority of each party. o) Limitation on Liability. The parties acknowledge and agree that in carrying out any of the provisions of this Agreement or in exercising any power or authority granted to them thereby, there shall be no personal liability of the either parties' officers, members, agents, employees, or representatives, it being understood and agreed that in such matters they act as agents and representatives of the applicable party. p) No Partnership. This Agreement specifically does not create any partnership or joint venture between the parties, or render any party liable for any debts or obligations of the other party. q) Recording of Agreement. The parties agree that this Agreement will be recorded with the Winnebago County Register of Deeds or, at the City's option a memorandum of this Agreement, including reference to the Restrictive Covenant, may be recorded in lieu of 18 June 21, 2017 the full Agreement. The Developer shall upon request of the City execute and deliver any such memorandum or other document in connection with such recording. r) Obligations Run with the Land. The obligations under this Agreement and all consents, waivers, restrictions, and other requirements as set forth in this Agreement, shall be deemed to be covenants running with the land and shall be binding upon the Property and the parties' successors, assigns, and other transferees. The obligations of this Agreement shall end upon the termination of the District, except that in the event a separate storm water maintenance agreement is not entered into between the parties at the time the District is terminated, then this Agreement shall continue until the separate storm water agreement is executed and filed with the Winnebago County Register of Deeds. s) Storm Water. The Developer and City shall enter into a separate storm water management facility operation and maintenance agreement that will address storm water issues related to the Property. In the event that storm water issues arise prior to the time this storm water agreement is signed 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. t) Severance. If any portion of this Agreement is deemed invalid or unenforceable by a court of competent jurisdiction, then the remainder of this Agreement shall remain in full force and effect and enforceable to the fullest extent permitted by law. u) Third Parties. This Agreement is made for the exclusive benefit of the parties to this Agreement, their successors in interest, and their permitted assignees. This Agreement is not for the benefit of any other persons, as third party beneficiaries or otherwise, and this Agreement shall not be deemed to have conferred any rights, expressed or implied, upon any other party, except as described in this Agreement. v) Neutral Construction. This Agreement is the result of negotiations between the parties and each party had sufficient opportunity to have reviewed the final terms with legal counsel. No term, covenant, or provision herein, or the failure to include a term, covenant, or provision shall be construed against any party because that party may have been involved with drafting any portion of this Agreement including attachments hereto. 17) 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 19 June 21, 2017 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] W June 21, 2017 IN WITNESS WHEREOF, the parties have caused this Agreement to be signed as of the date stated in the first paragraph of this Agreement. DISCOVERY P RTIES, LLC BY: Michael Goudreau, Managing Member STATE OF WISCONSIN } } ss. COUNTY OF WINNEBAGO } Personally came before me this 3� day of �Tc", P 2017, the above-named Michael Goudreau, to me known to be the person who executed and acknowledged the foregoing instrument. Notary Public, State of Wisc ns'n My Commission expires:_ 21 June 21, 2017 Approved as to form: By. `,•....-L A. Loren§o,, City Attorney STATE OF WISCONSIN SS COUNTY OF WINNEBAGO CITY OF OSHKOSH, WISCONSIN By: Mark A�. Rohloff, City Manaer By: Pamela R. Ubrig, City Clerk i 1,ereby certify that appropriallons are av&". 7ijlt, to ji,eut dairns on list m_and Qcornrnenu their allowance, A, LI Personally came before me this g�Z 'day of 2017, the above named Mark A. Rohloff, to me known to be the person who executed and acknowledged the foregoing instrument. Notary Public, State of Wisco41 My Commission expires: -7 74 r Ld- 0 1 I / STATE OF WISCONSIN SS COUNTY OF WINNEBAGO Personally came before me this _2Z�day of -Tl,, e- 2017, the above named Pamela R. Ubrig, to me known to be the person who executed and acknowledged the foregoing instrument. Notary Publi/c, State of Wiscohsin, My Commission expires: W June 21, 2017 EXHIBIT A Description of Property 23 June 21, 2017 CERTIFIED FSURVEY MAP DISCOVERY PROPERTIES, LLC THE CITY OF OSHKOSH LOTS A, B AND C IN G. PAPENDIK'S PLAT, LOTS 1, 2 AND 4 AND PART OF LOTS 3 AND 5 IN L. M. MILLER'S FIRST ADDITION, ALL BEING PART OF BLOCK 26 IN THE SECOND WARD, LOCATED IN THE NE 1/4 OF THE SW 1/4, SECTION 24, TOWNSHIP 18 NORTH, RANGE 16 EAST, CITY OF OSHKOSH, WINNEBAGO COUNTY, WISCONSIN. P.O.C. COii. - SW i/4 SEC. 24-16-16 CAST ALUMINUM MONUMENT FOUND S0015'31'E 23.66' P.O. f:NW -___________________________. I l N69'S6'16'E 1,789.96' I I I TOTAL AREA 42,204 SQ. FT. 0.969 ACRES _WASHINGTON AVENUE (PUBLIC RIGHT-OF-WAY WIDTH VARIES) e\ t"' N89'56'16"Et 119.43' is s 59.67 BUILDING LIT 1__.;c 10,126 So. FT. 0.233 ACRES o 144.;{ P1dT ti/ c� a µEST0UN0 DpG• N SS19 Rye OF LOr CO i e} " EA A,,.,Z L 151 ¢ D�SF' NO. PER E4 , N0. S1d7sQ PAP&pks V. OU,N P V- l 1L Sib' 91006.SH B�O'� U7 2 ' 6,727 0.154 _L E 100.0p. -4; uLU.ER r I LOT 2 _ tIg�ADD 25,351 50. FT. OT 3 - 0.562 ACRES ET. 15' STORM SEVER ACRES ,�, r S60PER DOD. N • 'i'09'E 4_ N LOI..Z 3 H J 8071'09'V T 15:40_ AS A SEPARATE DOCUMENT 230 OHIO STREET w 1 ` ,1 SUITE 200 SURVEYOR: I ACCESS EAS FO f`ii;w n I AIR BUILDING REPAIR PE DOC. NO. 69567 'O 3/4' IRON REBAR SET - P.O. BOX 1130 ON -LINE .1506" NORIHERLY 3 OF LOT CORNER CUT 'X' SET OI -LINE &-/ 5.0' WESTERLY OF LOT I I I l CORNER 7 -SW COR - 5W i/4 SEC. 24-16-16 MAG NAIL FOUNO TOTAL AREA 42,204 SQ. FT. 0.969 ACRES _WASHINGTON AVENUE (PUBLIC RIGHT-OF-WAY WIDTH VARIES) e\ t"' N89'56'16"Et 119.43' is s 59.67 BUILDING LIT 1__.;c 10,126 So. FT. 0.233 ACRES o 144.;{ P1dT ti/ c� a µEST0UN0 DpG• N SS19 Rye OF LOr CO i e} " EA A,,.,Z L 151 ¢ D�SF' NO. PER E4 , N0. S1d7sQ PAP&pks V. OU,N P V- l Z Sib' 91006.SH B�O'� U7 2 ' 6,727 0.154 _L E 100.0p. -4; uLU.ER r I LOT 2 _ tIg�ADD 25,351 50. FT. OT 3 - 0.562 ACRES ET. 15' STORM SEVER ACRES ,�, r S60PER DOD. N • 'i'09'E 4_ N LOI..Z 3 H J 8071'09'V T 15:40_ " cacti WILD ti/ EXCEL N'3!24'44- 6D N,,}�21�21\66 �� 40.00 y __lN_q_ VG0O 6 Nig 35',6"W , A "(61' NIDE PU6(k R/CNT pF�E OWNER/SUBDIVIDER: _NUE LEGEND ® — 1" IRON REBAR FOUND ❑ — 1/2"IRON REBAR FOUND X — CUT "X" SET ■ — MAG NAIL SET • — 3/4"IRON REBAR SET O — 3/4" IRON REBAR FOUND D — 1/2" IRON PIPE FOUND — 1" IRON PIPE FOUND — SECTION CORNER MON. FOUND l L0 4-S00'45'40"f S 1 23.77' p, -1 1n4' IRON REBAR F NO'-5'Zi LO> CORNER& 1.4' WE T OF g '--LN76'35'16iW 5.80' NIPE POUND 1R" F LOr Cn3.Z!.OU1N 41 I w A / a 29,2• 'V/ Z'i =�� W 9 , SIJ7621' 'NI3i,VL W NORTH POINT REFERENCED TO THE WISCONSIN COUNTY COORDINATE SYSTEM, WINNEBAGO COUNTY. THE WEST m LINE OF THE SOUTHWEST QUARTER HAS A RECORDED g BEARING OF SOUTH 00'-15'-31" EAST. 60' 0 60' 120' 1"= 60' SCALE FEET LOT 1, LOT 2, AND LOT 3 EXCEL SUBJECT TO "CROSS ,%M 5 FOND 54935 FOt4D W IMF. ACCESS/CROSS PARKING ) 92 FAY MM 926-9601 OWNER/SUBDIVIDER: EASEMENT" TO BE RECORDED DISCOVERY PROPERTIES, LLC AS A SEPARATE DOCUMENT 230 OHIO STREET SUITE 200 SURVEYOR: OSHKOSH, WI 54902 RYAN WILGREEN CITY OF OSHKOSH EXCEL ENGINEERING, INC. 215 CHURCH AVENUE 100 CAMELOT DRIVE P.O. BOX 1130 FOND DU LAC, WI 54935 OSHKOSH, WI 54903 SHEET 1 OF 5 SHEETS NORTH POINT REFERENCED TO THE WISCONSIN COUNTY COORDINATE SYSTEM, WINNEBAGO COUNTY. THE WEST m LINE OF THE SOUTHWEST QUARTER HAS A RECORDED g BEARING OF SOUTH 00'-15'-31" EAST. 60' 0 60' 120' 1"= 60' SCALE FEET �® EXCEL Alwa)s a Better Plan ,%M 5 FOND 54935 FOt4D W IMF. ENGINEERING- ) 92 FAY MM 926-9601 SURVEY/NG GROUP 10.14 ME I 1 C 16C Description of Project Plan June 21, 2017 EHLERS LEADERS IN PUBLIC EINANGE July 27, 2016 Project Plan Tax Incremental District No. 30 City f Oshkosh Organizational Joint Review Board Meeting Held: August 2, 2016 Public Hearing Held: August 2, 2016 Consideration for Approval by Plan Commission: August 2, 2016 Consideration for Adoption by Common Council: August 23, 2016 Consideration for Approval by the Joint Review Board: September 6, 2016 Project Plan Tax Incremental District No. 30 City of Oshkosh Officials Common Council Steve Cummings Debra L. Allison-Aasby Caroline Panske Lori Palmeri Thomas R. Pech, Jr. Steve Herman Ben Stepanek City Staff Mark Rohloff Allen Davis Darryn Burich Trena Larson Pamela Ubrig Lynn Lorenson Plan Commission David Borsuk Edward Bowen Thomas Fojtik, Chair Ben Krumenauer John Hinz Joint Review Board Mark Rohloff, City Manager Mark Harris, County Executive Melissa Kohn, Director — Oshkosh Campus Allison Garner, School Board President Mayor Deputy Mayor Council Member Council Member Council Member Council Member Council Member City Manager Community Development Director Planning Director Finance Director City Clerk City Attorney Donna Lohry Karl Nollenberger Kathleen Propp Jeffrey Thoms Robert Vajgrt City Representative Winnebago County Fox Valley Technical College District Oshkosh Area School District Public Member Table ^=f Contents t^~ o��� �� EXECUTIVESUMMARY ......................................................................... ................... -................ .............. .......... 1 TYPE AND GENERAL DESCRIPTION DFDISTRICT ........................................................................................ 4 PRELIMINARY MAPS OFPROPOSED DISTRICT BOUNDARY ...................................................................... 5 MAPS SHOWING EXISTING USES AND CONDITIONS ................................................................................... PRELIMINARY PARCEL LIST AND ANALYSIS ................................................................................................... 9 EQUALIZEDVALUE TEST ..................................................................................................................................... 10 STATEMENT OFKIND, NUMBER AND LOCATION OFPROPOSED PUBLIC WORKS AND OTHER PROJECTS................................................................................................................................................................ 11 MAPS SHOWING PROPOSED IMPROVEMENTS AND USES ...................................................................... 14 DETAILEDLIST OFPROJECT COSTS .............................................................................................................. zo ECONOMIC FEASIBILITY STUDY, FINANCING METHODS, AND THE TIME WHEN COSTS OR MONETARY OBLIGATIONS RELATED ARE TOBEINCURRED .................................................................. 17 ANNEXEDPROPERTY ........................................................................................................................................... I2 ESTIMATE OFPROPERTY TO8EDEVOTED TORETAIL BUSINESS ...................................................... 3Z PROPOSED ZONING ORDINANCE CHANGES ................................................................................................ Z2 PROPOSED CHANGES |NMASTER PLAN, MAP, BUILDING CODES AND CITY OFOSHKOSH 0RD|NANCES---------------------------------------------------J2 RELOCATION........................................................................................................................................................... 22 ORDERLY DEVELOPMENT 0FTHE CITY OFOSHKOSH ............................................................................. 3 LISTOFESTIMATED NON -PROJECT COSTS ................................................................................................. I3 OPINION OFATTORNEY FOR THE CITY OFOSHKOSH ADVISING WHETHER THE PLAN |S COMPLETE AND COMPLIES WITH WISCONSIN STATUTES 86j185 ...................................................... 24 CALCULATION OF THE SHARE OF PROJECTED TAX INCREMENTS ESTIMATED TO BE PAID BY THE OWNERS OFPROPERTY |NTHE OVERLYING TAXING JURISDICTIONS ...................................... 25 APPENDIX A -TAX INCREMENT FINANCING APPLICATION ...................................................... 26 APPENDIX B - MARKET STUDY AND INVESTMENT ANALYSIS REPORT (IC8)-38 PLAN COMMISSION PUBLIC HEAR|N8/M|NUTESOFAUGUST 2.2O16 ........................................... 5G COMMON COUNCIL CREATION RESOLUTION {)FAUGUST 23.2U16 .............................................. 62 SECTION 1: Executive Summary Description of District Type of District, Size and Location Tax Incremental District No. 30 (the "TID" or "District") is a proposed one acre district in need of rehabilitation or conservation located in downtown Oshkosh at the intersection of Washington and State Street. The proposed District will be created to help support a proposed renovation of the Fraternal Reserve Association Building located at 105 Washington Avenue involving conversion of roughly 29,100 sq. ft. of vacant commercial space to twenty residential apartment units. The District also includes a public parking lot currently owned by the City which will be partially converted to enclosed private parking, and an additional commercial building located at 300 State Street which could potentially be rehabilitated in the future. 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 $680,000 to facilitate rehabilitation of 105 Washington Avenue including an estimated $530,000 for development incentives, $88,000 for parking lot reconstruction and the balance for administrative expense and payment of interest on funds expected to be advanced to the District to cover necessary expenditures prior to establishment of the District's increment revenue stream. No specific Project Costs are identified for 300 State Street, however, the City would expect to make available appropriate development incentives or other assistance at the time a rehabilitation project is proposed without further amending this Plan. Economic Development As a result of the creation of this District, the City projects that additional land and improvements value of approximately $1.3 million will be created as a result of the rehabilitation project and subsequent economic appreciation. This additional value will be a direct result of the improvements made and projects undertaken within the District. A table detailing assumptions as to the timing of development 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 25 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: • The economics associated with rehabilitation projects which typically involve additional costs such as abatement of hazardous materials, utility relocations, use of high end finishes needed to Project Plan TID No. 30 Creation City of Oshkosh Submitted by Ehlers Page 1 July 27, 2016 attract tenants, provision of adequate off-street parking through the construction of garages, and other similar costs. As such, the City believes that these sites are not likely to be redeveloped under normal market conditions without public investment and participation. 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 facilitate the desired rehabilitation work. • The rehabilitation expected to occur within the District will create 20 residential units, providing housing opportunities for City residents. • It is expected that the rehabilitation project will create a 0.5 Full -Time Equivalent (FTE) position for property management and another 0.5 FTE position for property maintenance. 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, 2016. As of this date, the values of all existing real and personal property within the District would be frozen and the properly 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 additional value established within the District due to new construction, renovation or appreciation of property values occurring after January 1, 2016 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)(1)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 in need of rehabilitation or conservation work within the meaning of Wisconsin Statutes Section 66.1337(2m)(b). 5. Based upon the fording stated above the District is declared to be a District In Need of Rehabilitation of Conservation based on the identification and classification of the property included within the District. 6. The Project Costs relate directly to promoting rehabilitation or conservation consistent with the purpose for which the District is created. Project Plan TID No. 30 Creation City of Oshkosh Submitted by Ehlers Page 2 July 27, 2016 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)l. 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. 30 Creation City of Oshkosh Submitted by Ehlers Page 3 July 27, 2016 SECTION 2: Type and General Description of District The District, comprising one acre in downtown Oshkosh at the intersection of Washington and State Street, is being created by the City under the authority provided by Wisconsin Statute Section 66.1105 and will be classified as a district "in need of rehabilitation or conservation" 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 66.1337(2m)(a). The preliminary parcel list included in Section 5 to this Plan identifies those parcels meeting those criteria. Collectively, these parcels represent 100% of the total District area. Creation of the District is intended to facilitate achievement of the City's project goals and desired outcomes for this area by providing the means to pay the necessary costs needed to incentivize the developer to undertake the rehabilitation project. A preliminary map of the proposed District boundary can be found in Section 3 of this Plan. Project Plan T(D No. 30 Creation City of Oshkosh Submitted by Ehlers Page 4 July 27, 2016 SECTION 3: Preliminary Maps of Proposed District Boundary Project Plan TID No. 30 Creation City of Oshkosh Submitted by Ehlers Page 5 July 27, 2016 Tax, Incro.ment Districf #30 oil Washington Building Rede-Velopmenf 611W 1 Parcel Identification* . I .. (%.h.k0sh lide-nfilcati-on Tax Increment #30 - Washington Building Redevelopment - arce 10 Parcel W owner. lacal•Addren, 9 Mprov. 0EqualizedW-1 .Description' *NapWilue Vdlue Value lue uml, tr.d. '"'ng V Dwelling Censar 02,� 'TorfAvE 000 -300 DISCOVERY F��ERTjffL�0, I05.V4ASi4IW. t3k)�� $40;0001 $�40,0001 B k6,Sk1MGTC0,I BUILDING d • 2 020062-0000 2 .20000 �:VbF OGHKOSR 0 STATE S1 $01 $01 4 STATE STREET PARKING LOT C�MO 4: KIECKHAFER REV TRUST H XIP D 300 STATE ST* '$16,00 $ 10,5,9W 7$122,.. '122,,: 11 OFFICE SYSTEMS S .�7+ TOTALS: 7 D- LL - n "M 7'L UJ 'w -E > Y, Z OE,,� .. . . . . - - - - - - - M IRA -- N �777 z .......... 4 qtl `13 17 LY 00A -V. ti EM wK, Mmit - a, M N, -M L :,gend c1T z_ I.I,U ff30 5oundary Feet 0 5, July;,2OU Project Plan TID No. 30 Creation City of Oshkosh Submitted by Ehlers Page 6 July 27, 2016 SECTION 4: Maps Showing Existing Uses and Conditions V AW04 'U ..a ay 7� LLI 1? :k2a C CLr. Project Plan TID No. 30 Creation City of Oshkosh Submitted by Ehlers Page 7 July 27, 2016 oil 11 it • ---- R.A. a ml a■a Project Plan TID No. 30 Creation City of Oshkosh Submitted by Ehlers Page 7 July 27, 2016 Tax, Increment District #3Q WO-shi'rig.ton Building O Redevelopment d..,,Vevlopme. nf Existing Conditions ^A C -1 W. "' " 0: 657 ko* S h TID,#30 Boundory 0 2$ 50 Eiel -1k. Project Plan TID No. 30 Creation City of Oshkosh Submitted by Ehlers Page 8 July 27, 2016 U) \ a C: k % -j � /& 2\ {/ Q 43 {\ \\ {\) � \\\ ZI �. \\\ \\ (\ : /\§§§ e\\ :k §a) /) og \))\\ \ ] ) §\!ƒ �\) \\) %o ® ' \co /& {/ Q 43 {\ \\ E ZI \\ (\ a. e\\ T\ §a) /) SECTION 6: Equalized Value Test The following calculations demonstrate that the City expects to be 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 $246,105,970. This value is less than the maximum of $449,237,400 in equalized value that is permitted for the City of Oshkosh. The City therefore anticipates that it will be in compliance with the statutory equalized valuation test and may proceed with creation of this District. District Creation Date Total EV (TID In) 12% Test Increment o 9/1/2016 Valuation Data Currently Available 2015 IN -12M 3,743,645,b00„ 449,237,400 Percent Valuation Data Change Est. Creation Date 449,237,400 Total Existing Increment 245,544,700 Projected Base of New or Amended District 561,270 245,544,700 Total Value Subjectto 12%Test 246,105,970 246,105,970 Compliance Project Plan TID No. 30 Creation City of Oshkosh Submitted by Ehlers Page 10 July 27, 2016 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. 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)l.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. 30 Creation City of Oshkosh Submitted by Ehlers Page 11 July 27, 2016 Site Preparation Activities Environmental Audits and Remediation There have been no known environmental studies performed within the proposed District. If, however, it becomes necessary to evaluate any land or improvement within the District, 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. RDA Type Activities Contribution to Redevelopment Authority As provi4ed for in Wisconsin Statues Sections 66.1105(2)(f)l.h 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. 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. Project Plan TID No. 30 Creation City of Oshkosh Submitted by Ehlers Page 12 July 27, 2016 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. 30 Creation City of Oshkosh Submitted by Ehlers Page 13 July 27, 2016 SECTION 8: Maps Showing Proposed Improvements and Uses Project Plan TID No. 30 Creation City of Oshkosh Submitted by Ehlers Page 14 July 27, 2016 Project Plan TID No. 30 Creation City of Oshkosh Submitted by Ehlers Page 15 July 27, 2016 SECTION 9: Detailed List of Project Costs All costs are based on 2016 prices and are preliminary estimates. The City reserves the right to increase these costs to reflect inflationary increases and other uncontrollable circumstances between 2016 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 Total Projects 678,901 Notes: 'Reflects City contribution requested by developer and listed within the "Tax Incremental Financing Policy and Application" dated April 30, 2016. 2Projected incentive amount based on 25 years of tax increment after recovering all other City costs. 3Calculated by Ehlers. Project Plan TID No. 30 Creation City of Oshkosh Submitted by Ehlers Page 16 July 27, 2016 Projected Project ID Project Name/Type Total Year 1 Parking Lot Reconstruction) 88,000 2016 2 Development Incentive2 530,739 2018-2042 3 Administrative Expense 36,000 2016-2042 4 Interest on Advances3 24,162 2018-2037 Total Projects 678,901 Notes: 'Reflects City contribution requested by developer and listed within the "Tax Incremental Financing Policy and Application" dated April 30, 2016. 2Projected incentive amount based on 25 years of tax increment after recovering all other City costs. 3Calculated by Ehlers. Project Plan TID No. 30 Creation City of Oshkosh Submitted by Ehlers Page 16 July 27, 2016 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 and redevelopment expected to occur; 2) a projection of tax increments to be collected resulting from that development and redevelopment 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, 2015 the City had approximately $41.8 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. 30 Creation City of Oshkosh Submitted by Ehlers Page 17 July 27, 2016 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. 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 the 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 $680,000 to support rehabilitation of 105 Washington Avenue including an estimated $530,000 for development incentives, $88,000 for public parking lot reconstruction and the balance for administrative expense and payment of interest on funds expected to be advanced to the District to cover necessary expenditures prior to establishment of the District's increment revenue stream. The City expects to incur the development incentive obligation through a development agreement to be entered into in 2016, with payments to be made on a "pay as you go" basis through the life of the District. The City would also incur the cost for parking lot reconstruction in 2016 and expects to advance funds for this purpose with recovery of the advanced amounts and accrued interest over time. No specific Project Costs are identified for 300 State Street, however, the City would expect to make available appropriate development incentives or other assistance at the time a rehabilitation project is proposed without further amending this Plan. It is important to note that this Plan does not constitute approval of any particular projects. Based on the 27 year maximum life of the District and corresponding 22 year expenditure period, it can be expected that economic conditions will change throughout the District's life and will alter the projections contained in this Plan. Decisions to undertake specific Projects through the life of the District must be made in the context of the current financial position of the TID and forecasts updated to reflect the best information available at that time. 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. 30 Creation City of Oshkosh Submitted by Ehlers Page 18 July 27, 2016 Development Assumptions Project Plan TID No. 30 Creation City of Oshkosh Submitted by Ehlers Page 19 July 27, 2016 Construction Year Ua 20 Unit Apt. Buildings Annual Total Construction Year 1 2016 y 856,287 856,287 2016 1 2 2017 0 2017 2 3 2018 a 0 2018 3 4 2019 0 2019 4 5 2020 c rt; �r� 0 2020 5 6 2021 0 2021 6 7 2022 0 2022 7 8 2023" , - '' 0 2023 8 9 2024 �� 0 2024 9 10 2025 � . �" ; 0 2025 10 11 2026 0 2026 11 12 2027 0 2027 12 13 2028 w _ 0 2028 13 14 2029 �� 0 2029 14 15 2030._!_ v 0 2030 15 16 2031 __ 0 2031 16 17 2032 "� 0 2032 17 18 2033; ;' 0 2033 18 19 2034 0 2034 19 20 2035 w. 0 2035 20 21 2036 0 2036 21 22 2037 0 2037 22 23 2038 0 2038 23 24 2039 0 2039 24 25 2040 J 0 2040 25 26 2041 0 2041 26 27 2042 0 2042 27 Totals 856,287 856,287 Notes: 1Projected valuation as estimated by developer and listed within the "Tax Incremental Financing Policy and Application" dated April 30, 2016. Converted to equalized value by Ehlers. Project Plan TID No. 30 Creation City of Oshkosh Submitted by Ehlers Page 19 July 27, 2016 Increment Revenue Projections Type of District District Creation Date Valuation Date Max Life (Years) Expenditure Period/rermination Revenue Periods/Final Year Extension Eligibility/Years Recipient District TiSEha4ni![3 PiE `�"" "triem`h 3016 .'' d ,,a&i3iZ43B�- { Base Value Appreciation Factor Base Tax Rate Rate Adjustment Factor Discount Rate INIl c #oty Basa"�it I Construction Inflation Total Year Value Added Valuation Year Increment Increment Revenue Year Tax Rate' Tax increment NPV Calculation 1 2016 856,287 2017 5,613 861,900 2018 $25.95 '`` 223-: 21,916 2 2017 0 2018 14,232 876,131 2019 $25.95 2213;. -" 43,746 3 2018 0 2019 14,374 890,505 2020 $25.95 z3zQ$ 65,489 4 2019 0 2020 14,518 905,023 2021 $25.95 23;.4, 87,142 5 20200 2021 14,663 919,686 2022 $25.95-3;86 108,705 6 2021 0 2022 14,810 934,495 2023 $25.95 2$. , 130,174 7 2022 0 2023 14,958 949,453 2024 $25.95 > 151,548 8 2023 0 2024 15,107 964,560 2025 $25.95-.^150_. 172,827 9 2024 0 2025 15,258 979,819 2026 $25.95 25` 194,008 10 2025 0 2026 15,411 995,230 2027 $25.95 - ,.� 215,090 11 2026 0 2027 15,565 1,010,795 2028 $25.95' Z6?29 236,071 12 2027 0 2028 15,721 1,026,515 2029 $25.95 fi3, r�� 256,951 277,728 13 2028 0 2029 15,878 1,042,393 2030 $25,95 14 2029 0 2030 16,037 1,058,430 2031 $25.951 d'6 298,401 15 2030 0 2031 16,197 1,074,627 2032 $25.95 7 �; 2 7885 318,968 16 2031 0 2032 16,359 1,090,986 2033 $25.95 339,429 17 2032 0 2033 16,523 1,107,508 2034 $25.95 . ,, 8 73,.: 359,783 18 2033 0 2034 16,688 1,124,196 2035 $25.95 29=.- .. 380,028 19 2034 0 2035 16,855 1,141,051 2036 $25.95?9a 400,164 20 2035 0 2036 17,023 1,158,074 2037 $25.95 420,190 21 2036 0 2037 17,193 1,175,267 2038 $25.95 z ��3T 440,105 22 2037 0 2038 17,365 1,192,633 2039 $25.95�r. 459,909 23 2038 0 2039 17,539 1,210,172 2040$25.951 dQ 479,600 24 2039 0 2040 17,714 1,227,886 2041 $25.95 3f862 499,177 25 2040 0 2041 17,892 1,245,778 2042 $25.95 .3132 518,641 26 2041 27 2042 0 0 2042 2043 18,070 18,251 1,263,848 1,282,099 2043 2044 $25.95 $25.95 . `32,7395) 9 537,991 557,226 Notes: 'Tax rate is actual rate for 2015/16 taken from the City's Tax Increment Worksheet (DOR Form PC -202). Project Plan TID No. 30 Creation City of Oshkosh Submitted by Ehlers Page 20 July 27, 2016 fn T YO N CA ON 0 O T N M 0- N U l0 n CO a> O 'i N m i m to n co m O N m <t m tO n O M O M aa d' V a+ 77 m o o O o 0 N N 0 0 0 0 0 N N N N N 0 0 0 0 0 N NN N NN 0 0 0 0 0 N N N N 0 0 0 0 0 o N N N N N N a Kv o 0 0 N N F- Y N N N mt0 00 t0 to Ili tt 00 V m d' N d' 00 'i N m M N .-i 0) n O N w m W n It m It t ri ri n m V N w M 't 0 O _ c LO tp O M V to 0 t0 O N 'i M m Q) O O n N N u U 'O 00 H r to 0) 111 e4 to N n N to ai 111 O a t` n c c 0) O 0) 0) 00 00 00 n n w tD to In d' V' m N N 'i 0 m a 0 0 0 0 0 0 0 0 0 o O o 0 0 0 0 o o o o 0 o o o o o 0,6 m LO y n o > m Nto I 0 D U 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 :Q OM1 a) n N m m Q v1 O O M tl1 00 0 �t N 0) n 0) w M et m N to 111 0) n 0) N N N m V M 00 .i M n M N O m Nr00 N t0 O 0 t0 N ''i O v O O w m 0 0 M n .i a 00 N w O 't 00 N to O 'd' 00 m n 'i 00 m m N N W 'i N N M N t+l M V V 111 N N N N N V1 Vl to to n N N N N N n r 00 00 0)i N N N N N '•1 N M m t\ r 0) N N F aci P x x w c 00000000000000000000 000000000000000000000000000 o 0 0 0 v 0 C o a o 0 C C C 0 0 C C C C C 0 C C C 0 C C C C C C ' C C O 'i' -i'.-+ c -I rl 'i �-i '-1 'i 'i '-I 'iei 'i e-1 'i N e-1 m U T p m a •p n v a B o t c O o O p W _ J+ O c C O 00 00 0 O 00 U 0 h E d Cp >aj u c U O M E Na 'i v n m oo n 'i (0 N 0) n n to t0 In N t0 t0 n 0) N to to In N to O 'i n m m t0 n n co of N 0] O 0 N v 0 t0 '" I G C m t0 r 00 0) O 'i N M V m t0 n M 0) O .i N d� N v Ln tri m tri tri W to t6 to to W to to to tri N � r; n v m >. 4 CL v N N N uo ' ry V .tO 'i ci n M M M M n 00 N 'i 0) m n n M 0) N M n t0 tO n n 00 M d N Lt O1 0) 'i m M n m m � n N O 00 O O N LD tO N 0) N N M '^ o n O M t0 W 'i V I � O n'1 t0 01 N u) O) N to 00 c N 00 6 O) to n ;c _ o D. 0i Ln to to to tri r' r' n 00 00 00 00 0) 0) m o 0 0 o tri o 0 o M m M .0 N ri 'i 'i 'i N '-I ti 'i 'i 'i 'i 'i 'i N 'i N N N N N N N N N N m U) K c C c m ,y �n c O O N M w O O LO m O It N m n 0 w N d' m N to m m n m N N N m d' m to O m N w w 'i m n W M n m 'i n n N O m m V O t0 O V 0) V N l0 m t0 N M tp W M n N l0 O 0) tj 7 O O m n w H NN M a O N lD I m t)1 d� V Ill V 00 N t0 O tr tl1 t0 l0 r V r r W W Ol N Ol O O O' c -I' N m M M M '-1 N' M M m m M v co u O f 0 9 K M c E O O D O a O S G O ) O O O O ` v U'0 0 rn e -i m a o v c LL A � m +L 'a Q w �° Q � N 111 M 00 a m m n 0) t0 �t M N N to c) n m N N N M It in m O 0) N t0 00 'i M n 0) -1 n n N O M 0) cF O N tD M 0) W N 0) tD LO m tD c m w a ID m O m n 'i 00 ; W N LD 0 d 00 N 10 O d 0 M n It t0 O �; 0) ' 00 M n N 0) 0 '7 W N N 0'1 N M M V� d' 111 N N N N N tl1 111 t0 to r` N N N N N N r oo 00 O1 N N N N N Oi O O O' H N M M M M rl N N M' M M M M E u n a_ W N N � 3 � c o u O e1Nm M m OO MaM m m m mm ' 0) 0 0 0 0 0 0 0 0 0 0 0 0 0 000 0 0N OOdENmm O N oN z � a" fn T YO N CA ON 0 O T N M 0- N U 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)l, 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 C-3 zoning to implement the Plan. 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 Where the relocation of individuals and business operations would take place as a result of the City's acquisition activities occurring within the District, relocation 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. 30 Creation City of Oshkosh Submitted by Ehlers Page 22 July 27, 2016 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 redevelopment of the City of Oshkosh by preserving, rehabilitating and reusing existing structures. 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 additional housing opportunities and increased employment opportunities. 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 anticipate making any non -project costs in connection with the implementation of this Plan. Project Plan TID No. 30 Creation City of Oshkosh Submitted by Ehlers Page 23 July 27, 2016 •fir. ;"{'r�� `, r,,,s,lV..,i Oshkosh August 11, 2016 Darryn Burich, Director of Planning Services City of Oshkosh 215 Church Avenue Oshkosh, WI 54903-1130 Dear Mr, Burich: I reviewed the project plan for, City of Oshkosh Tax Increment District # 30 Washington Building pursuant to Section 66.1105(4)(f) of the Wisconsin Statutes. I find that the plan includes a statement listing the kind, number, and location of proposed public improvements. It also includes an economic feasibility study, a detailed list of estimated project costs, and a description of the method of financing all estimated project costs, the time when the costs are to be incurred, and a list of estimated non -project costs. The plan contains maps of existing uses and conditions of real property, as well as, proposed improvements and uses. The plan shows any proposed changes in zoning of the real property in the district, and any proposed changes in the City's master plan, map or other municipal codes required or proposed as part of the district. The plan includes a statement of the proposed method for relocation of any persons to be displaced. The plan further shows that the district will promote the orderly development within the City, which is consistent with the City's Comprehensive Plan (Master Plan), building codes, and other city ordinances in relation to project elements. Upon adoption of the project plan by the Plan Commission and their submission to the City Council, all requirements of Section 66.1105(4)(f), Wisconsin Statutes, shall be complete and it is, therefore, my opinion that the project plan attached hereto is complete and complies with Wis. Stat. § 66.1105. Sincerely, LL/ah City Attorney City Hall, 215 Church Avenue P.O. Box 1 130 Oshkosh, W1 54903-1130 920.236.5115 http://vv",v.ci.oshkosh.tivi,us Page 24 Exhibit A: Calculation of the Share of Projected Tax Increments Estimated to be Paid by the Owners of Property in the Overlying Taxing Jurisdictions Project Plan TID No. 30 Creation City of Oshkosh Submitted by Ehlers Page 25 July 27, 2016 . .. ._ .... . . Statement of Taxes Data Year: 9 Percentage Winnebago County ;,::,- 19.73% City of Oshkosh ;$�lD,U 41.67% Oshkosh Area School District' m 34.63% Fox Valley Technical College $9;9 a ;= 3.97% Total 98;4i?# 402, Fox Valley Winnebago Oshkosh Area Technical Revenue Year County City of Oshkosh School District College Total Revenue Year 2018 4,413 9,319 7,745 888 22,365 2018 2019 4,486 9,473 7,873 902 22,735 2019 2020 4,560 9,628 8,002 917 23,108 2020 2021 4,634 9,785 8,133 932 23,484 2021 2022 4,709 9,944 8,265 947 23,865 2022 2023 4,785 10,104 8,398 963 24,249 2023 2024 4,861 10,266 8,532 978 24,637 2024 2025 4,939 10,429 8,668 994 25,029 2025 2026 5,017 10,594 8,805 1,009 25,425 2026 2027 5,096 10,761 8,943 1,025 25,825 2027 2028 5,176 10,929 9,083 1,041 26,229 2028 2029 5,256 11,099 9,225 1,057 26,637 2029 2030 5,337 11,271 9,367 1,074 27,049 2030 2031 5,419 11,444 9,511 1,090 27,465 2031 2032 5,502 11,619 9,657 1,107 27,885 2032 2033 5,586 11,796 9,804 1,124 28,310 2033 2034 5,671 11,975 9,952 1,141 28,739 2034 2035 5,756 12,155 10,102 1,158 29,172 2035 2036 5,842 12,337 10,254 1,175 29,609 2036 2037 5,930 12,521 10,407 1,193 30,051 2037 2038 6,018 12,707 10,561 1,211 30,497 2038 2039 6,107 12,895 10,717 1,229 30,947 2039 2040 6,196 13,085 10,875 1,247 31,402 2040 2041 6,287 13,276 11,034 1,265 31,862 2041 2042 6,379 13,470 11,195 1,283 32,326 2042 2043 6,471 13,665 11,357 1,302 32,795 2043 2044 6,565 13,862 11,521 1,321 33,269 2044 146,997 310,408 257,988 29,573 744,966 Notes: The projection shown above is provided to meet the requirements of Wisconsin Statute 66.1105(4)(i)4. Project Plan TID No. 30 Creation City of Oshkosh Submitted by Ehlers Page 25 July 27, 2016 Appendix A Tax Increment Financing Application Tax Incremental Financing Policy and Application Please completeand submit the following information to the City of Oshkosh for a more detailed review of the feasibility of your request for Tax Incremental Financin9 (TIF) assistance: The application -is comprised of five parts:. t. Applicant Information. I Pr_qt jec tPrp-pertyInformation 3, Project Narrative, 4.'Projectl3udgetfflinancid Information 5. Buyer CertificAtWh And Acknowledgement. Where ,there.ishote Oughsp6cefokyotirrespoiise.oraddftloiiAIiiiforiiiAtioiiisre.qtiested,'Pleasetisean attachment, Use attachments. only when necessary and to provide clarifying or add iti 10. a! ft information. Tie Ve&rtni h of Community DeVeIOprneAt .reviews all applications for TIF assistance.. Mlufe to provide all required information -in a cojnlpleteand:accurate manner could delay Processing of your application and-!) CD reserves: the, right to rej:ect!or halt processing: the -application, for incomplete submittals. Forfafthdr. Iftforination please refer to the "City of Oshkosh Tax, Incrountal fliiandng-Policy' document. Legal Name: Discovery Properties, LL..0 Mailing Address. 230 Ohio St #20,0, 0shkosh W154902 primary Contact 4 .920 230;5802 Cell 920 $79-9989 F V FAX #. _M&Udrdaq@d'!pc6 ery-proo6dies.cob 920 426. 4606 Attorney; Jason Hirschberg Legal Entity.- Individual(s)— Joint Tenants— T6iants in Common Corporation LLC X Partnership— -Other If nota Wisconsin corp oratiohipartnershiplUC, state where organized, Willa new entity be created for ownership? YesNo— PA , q, cip, is of. existing or proposed corporation/partnersh p/lLC arid.extent of oivriership interest. Name- Address: Interest: Mike Gotidreju 230 Ohio St.#ZQO, Oshkosh W1 54.902 co-owner 5.0% Randy 8' chmiede i I 230 Mott #200, Oshkosh W1.54902 2b6=bvinOr 50% is: any owner, member, stockholder, pArtnei, officer or director of any previously ideirtified entities, o; any member of the finmed We faixiily of any suchthe No person, an employee of -City of b.slikosht Yes, If yes; give the,nAme.and relationship of the eriiployee; Have any of the applicants (including the principals of the corporation/p4rtiie,rs.iiip/LLC), ever been charged or convicted of'a misdemeanor or felony? Yes. No X If yes, please furnish details; Page 26 DISCOVERY PROPEIVIALS - Date: 6/1/2-016 RE; ,Summary Letter W Washington Ave -:TIF Application C/0-1 Mark Robloff City Manager — Oshkosh; WI 2J5 Church Avenue Oshkosh, W1 54903 Dear: Mr. Mark Rohloff* We buiribl. subrnit.fo y y yourreview pr9jecf-that we believe will significanil contribute to. the downtown revitalization efforts and hope that the community might view this pIroject ffivorably enough to utilizeTax Increnental.Finan in to help bring h1i9.-) roject t o ftiti6n. We are. proposing toxenovate thesemiwabandored Washington BuWir- located at 105 WAshington Avenue, into. 20 new high 6ad iiput ents. In, addition we prop . � meto acquireaportfonof the city-ovniedpArkiiig:lbt�dj8c&httaouebtiUdiiig,86 t'�bawec n t provide 20 garage,units As well-asxecondition and landscape the entire parking. lot in*cluding a Iftbe: portion that the city would retain . for p0bli&.u§e. This historic renovation.and updatingof public space will serve. to -remove blight.atid r urpq�e a building that has u significantly fallen, out of use due to substantial deferred maintenance and hope that you will support out efforts.. Nam e of Developer & Owner.'Discovery Pro ert es LLC (Mike GQLtdreau and Randy Sduaiedbl Co-Developbrs / co-Own&s) Description of Site/Buildftig.:Tl e Fraternal Reserve Association Ruilding consists of 29,10.0 Sq. Ft, of vacant office space and sits on apar cel .6froughly 10,424Sq. -Ft. located at 105 Washington Ave.nue. Tlne adjacent parking lotto ft-ir south isroughly 3l,400 - Sq. ft Curi-cht&Pr6pos6d Uses: The: bbstr6cen't use was as office space however has:sat vacant the past .several years. Woare proposing to tut nrnar.,itIntq* h ketratea. *arttneiif units. � ,Description. of Ewid.Userk- With our planned high=end finishes and price. -points, we are anticipating possibly young professional or more. mature tdr[Mts or empty-nesters.that rilightbe looking to downsize from homeownership and take advantage of all the amenities vibrant downt6willivinglias to offer. P . rpj0tStart & End Dates. Decopstruction and some construction efforts, have already begun, We are anticipating a latefall early* winter 2016 completion. date. Descri i)iitrQsidcnts 11 support downtown business expansion and ptim of Public Benefit (job Creation The Fulkiffie professio will contribute.posit'vely.to but, Utbah ReviWization eff6fts. The multi-millidn-doll.ar redevelopment costs.-wil[bringP iiiiinediateimpact .to construction revenue in Oshkosh provid i g for dazens of local btisindssesi and families in 2016. Overyiew of Private Sector Fundina and Total Development Costs: Choice Bank willbe.ourprivate financing partner ror the prpjact. providing A, $2,025,000 100, An a§.qfyet tpbedetermined brivate-equitypartner will provide an estimated $723 000 and receive the benefit of the I b Istoric tax credits'. Finally, Discoery PKQPPi ties will make a capital, investment in.1the amount of $1 ruillion. to.coverthoroughly $19 milli h total j t: d I eht costs. pr'ojec. I eve qpIn Sunimaryof*lnctefiient.Pe4jiectibiisfiiidTIFAssi§tgncieRetidested. Overthe next 2.6 years, we est4nate.%A.144 of additional tax increment to be gonetvitq&b this t W ti 471,858, as: a PayGo note to be y, projep,, e are requesting the Rill 75% of the increment, or$ paid over the course of the,25-yd# payback period.. The `But For' Provision-.* The Washin,&n bui.ldit.1g.is, listed orithe Nati6naIPark Service's Register ofl4istoricEfI Places..As-a historicEd,preserwitibh-pr I oJect significant additional expenses have been ideutifi6d toaccommodate unique;requirements. to maintain as*much ofthebistoiicatfabr'ic-as'possible; -Wbild We Will.be obt4iindr.tax credits that will help in.offseffing1hese,costs, without. TIF assistance W.6 estimate that. this, project dct Woul . d. -y . lelda-13.48%.10- ear internal rate of return...Rytm with. -the -'TIF assistance-request4.: the 1.0.year internal rate of keturn:i§ only 4122%. We initially und&took this project believing the historicIax credits' would be.enough. to help overcome the increased cost of renovafilig an: old building. Flpwe'v­ after deconstruction, we :have -now -found that this is no� Page 27 where near the case in this project. While we both are thankful that this community has aided our efforts to grow a thriving business enterprise, and while we both believe in the central city revitalization efforts this project exemplifies and in maintaining historical buildings, we have come to realize that we will be taking a loss on this project even with TIF assistance. However, we seriously question whether we can continue to move forward without TIF now that we fully understand the total development costs. Again, we strongly feel that with the City's collaboration, together we can move forward with this project that benefits the entire city. Please feel free to contact me with any questions or clarifications that might be needed. Best regards, Mike Goudreau 28 Tax Incremental Financing Policy and Application Overall Project S umary and O�jectives: Renovation'of the Fraternal Reserve Association Building located at - 105 Washington Ave from a roughly AJ00 sq ftVacahtcbMM6'r'CIal office space to 20 high end residential apartmen' t units. In addition we will acquire a portion of the city owned; ot on which 20: new garage units will be constructed. The lot will be -repbved:and substantial landscaping Will be installed. The city wilfretain approximately. 28% of the refurbisheFd, lot: for public use. Current and Proposed Uses: The building most recently was used asoffice space however s.at.vacant for the past several years falling into foreclosure. The building Willbe renovated into 20high-end apartment units. The city - owned lotbas.been used for public parking, Roughly 126/o of the tot will turn private and house garages while the remaining; portiori will .stay 'puWc parking. Description of End Users: The high-end proposed along With uniqueMiews and close proximity to:a host of downtown amenities are likely to drawyoung professionals or possibly pear to retirement individuals looking to potentially downsize or Ret out of, the responsibility of.home ownership. Property Summary: Parcel/Land Area: .41,814 SF tuildi ngAr a-.29,100 SF #.of DWelling. Units: 2d #.of.Stories: 5 # i)fParwg Spaces-. 1. 81 &:20 Garages Describe any zoning changes that will be needed: .0roposed.Use is co'nsistentVith,present -0=3-Zoning Identify any other approva.18, pernifts or licenses (i.e. Liquor License, Health Department; etc): Oescrjlbebrjefly what, the project. -W. do..for the.pro.pertyand neighborhood; With fiber broadbaridaonriiectlons.;,& a modern urban:feel, we feet this. space: will be positioned.todraw professionals from many of the downtown businesses such as DealerSocket, 4 Imprint and Silver Star brands to bedomefesidents.+of our downtown -fabric-, Fulktfmeprofessional residents. will support downtown business expansion; and contribute positively to our Urban Revitalization efforts. 29 Tax. incremental Financing 0. Policy and Application Project TirActablo Date Phial Plan/Specification Preparation.- May 1:5 Bidding and Contracting;,. May 3p Firm FinancingAppyoval:June 10 Construction/Rehabilitation::', 'Landscaping/Site.Work: MY -.Aug Occupancy/Lease.Up: Sept Development: Team Developer. -Mike Goudreau and Randy -Schmiedel Architect Excel Surveyor: Martensoh*&Elsie Contractor: _RH Design OthO. Members., Describe Team expertise and experience i.n. developin, iffiflar.pxbjects: Discovery -Properties owns over 90 rental properties in ushkosh. Mr, Goud tea.0 and Mt. 8bfiffiledel recently were involved with the.Riv.effro'nt senior apartffients along with numerous offier developments in Oshkosh, Other cufrdnt.Tewn' projects. 1.11 development; curr.ently considering other development opertunlUes .-Financial ability of the applicant Io complete the project: 100% Full and part -tittle jobs to be created by the proposed estimated salary: _ This develOpffignt is fikely to deate an addiflohal 0,5 FTE formna'ement of theproperty and another 0.5 FTE for the maintenance and general upkeep. proAssional Studies Market StudiegApplicatI6iis*for commercial ani resideritial projects iiinstincludea comprehensive market study: The market study must identify target markets, analysis of competition, demographics, Marktt. ients" letters of intent/interest from.,pro4pective tenants, or for housing developments, sale prices of rental rates of .Comparable properties. App,raisal: AU!prqjects that involve the transfer of land must include a.recent appraisal. Projects that include lan& A&A.f6rin of equity -oil collateral nuist also submit a..-receht appraisal. The appraisal must value the. property as is", and the impact on -value must be coilsidered-for such items as demolit on environmental remediatlon, relacitioll of utiltilesi lease buy-outs, and other work necessary to makothesite developable. Viepr6perty must.be valued assuming that the highest and best use is the proposed use. 30 Tax Incremental Financing AD Policy and Applica#ion Sources and. Uses of Funds % of total project costs project. uity; lender financing,. Identifv the -sources of funds used to finance the . projectTypical spiarcesindude-eq mezzanine financing, government financing, other anticipatedtypes of public- assistance, aq&any.othe.r types. or Methods of financing, Developer Equity: Uses of Fu" nds -Amount $ per SF of Bulldlng Area LandAcquisit' $214,399 $7.371 SF 910 $10000 $3,72/ SF Environmental Remediation: $31;000: $..1.071 -5F Site *ClearAnce and Preparation:._- .$30,000 $1403:1 SF Soft Oostsl F&S. $501,557 f SF Soft Cost Contingency:.:. $40,000 $1-37 /'SF Hard Construction Costs*. %8'76.1 SF Total Project Costs- $8j889,691 $136.65 /.SF Sources of Funds % of total project costs Equity Developer Equity: $1,033,788 26.6 0/6. other Equity;( HTC Equity investor j $742,845 191 910 Total Equity: 0 Loans Rate Term Cobsuacti6n.Thioncing; mos. Permanent Financing, $1,025,000 _4.5 q/. 25 yrs. 52.1 TIF Assistance $ 4*71,888fpaygO % Other:.(bty'Lot ReconcilfiaUon j$ 67j468 :2.2 % Total Sources of Funds. 1000/0. Financing Source Amount Te.rms: YearsOnterest, Contact Information Equity: Discovery PrOPerfles Cash mgoudreau@discovery-oropertiet.com Loans 1: thpice: Bank 25 Y6arsi,@.4.5%' 920:-267-8050 �3: 4: 31 Tax Incremental Financing Policy and. Application Detafled.Pro Forma (inust.correspond to line items for Uses of Funds on p. revious„poge) Land Acquisition $ 214;399 Demolition .$.10x,200 .Site CIearance.and Preparation Infrastructure Utilities/removal Utilitieslrelocatioi $ so,bo0' Utilitiedinstallatiori $ Hazardous lvlateriats.Removal $0T;000 Other( ) $ Total Site Clearance and Preparation $383,599 Soft Casts/Fees Project: Management -------------------- General Contractor Architect/Engineer 106;706 Developer Fee (----21o)$ 312`,00 Appraisal Soil Testing $ Ivlairket Study $ 4,000 LegallAceounting $ i.5.,obo Insurance $i1500 Title/Re.cording/Transfer $ 5,060 Building Perinit$16,921 Mortgage Fees; $ 2000 Coistrueticsn Interest $ 6s;bob Commissions Marketing $ 51000 RealEstateTaxes :$10,733. Other Taxes $ `Other ( Historic. Tax: Credit Consultants Other ( } $ Sufi -total Soft Costa/Fees $x1;557 Soft Cost Contingency $ 40,000 32 40 Tax Incremental Financing Ab Policy and Application. Pro'FormaIncome and Expense Schedule ... Applicants.- h I retail, in r6t 1commercial, , stria �, or Vill its must, submit du at identify income fi project pro forwas that me and expense projections. on an annual, basis fora ve-year t . oa . maximum eleven year period. If you expect a reversion of the asset after a holdingperiod.please include that in yourproforma as well.. 'Please.check with city staff to determine the time period needed for the pro f6rina. Ideiitifyall assumptions (such as absorption, vacancies,. debt:scivlce, operational costs, etc,.) that serve As the basis forthe, pro farinas, Wo sets of pro fofthas Are to be submitted. The first set shwild show the project without TIF assistance And the second set with TIF assistance. For 014jer-occupied industrial commercialprojectsdetallled financial infot ation.Ads t be presented that supports theneed for.ftnancialassistanee (see below). 010. Analysis of FinancialNeed Each application must include financial analyses that demonstrate the need for TIF assistance. Two analyses must be submitted: oneWITHObt TIF assistance and one Wltil TIF assistaAcei The applicant must indicate the ininimum return orprofit thappl .1 icat t. needs to proceed with the.pxoject aad rationale for this minimum return or profit. The analyses will necessarily differ according to the type of project thatis be - Ing developed. Rental Property: For.prOJ 'ectsinvolving rental of sP acebythedeveloperto tenants include retail stores, industrial companies, and households), .an internal -rate of return on equity must be computed with and without TIP assistance, based on the :profb prepared for the Income forma Of income and'expense and Expense Schedule below. reversion at the end of the :ten year holdhig Period.inustbe based -on the capitaliz I edlithyearneoperatingincoine. Ilie feversionar, cash.. rear flo-w before discounting to present value. State all assumptions to the analyses. ForSAIeResidential:,Shoxv,profitas,,A percent of project cost (minus developer fee and overhead and minus sales c6ininissions and closing costs,:which should be subtracted from gross sales.revenue), Other measure of profitability maybe be sbbmitted, such as profit as a percent of sales revenue, Mixed Use Coininercial For -Sale Residential :� Provide either separate. analyses for each component of the 1 ,) p 'er-t or indude in the.revenue sources for the far -sale portion, , the value- of. the commercial. comp orient. 70 p. n Poll based on the net operating income, of the com-t.nerpial spate at stabilizadom Indicate.hOW the sale valut.was derived. Owner-Occupie'd Commercial-. For projects, such as "big -box" retail projects, ects, provide copies. -of the analyses that the company needs; to meet or exceed fliecompany s m in unuin investment threshold(s) for proceeding - with the project. Cbrop0i . tive Projects- Ininstances wherelhe City is-competingivith other jurisdictions -for. the project (e.&, corporate -head . Quarters, new manufacturing plant),, present detailed Analyses that demonstrate the capital and operating cost differential, between the proposed locationW in Oshkosh and locations that are seriously being considered by the applicant" 33 Tax Incremental Financing 0: 6, Policy and Application, Revenue Projections - Rental Project Income rent per sf (oravg.) Commercial Rent ,Commercial Expense Recoveries Residential Relit Qthef.AeVtjjUe Garage rent Gross Potential otentid Income Comm (rcial Vacancy _-1 0 Residential Vacancy 1,, I - 4 /0 Effective Gross hicoffie (EGI). A i2 Expei!O. Maintenance. &- Remits Real Estate Taxes Iiisuraiice Management Fee vrof6ssional Fees Other Expense ( utilities ktrash Othera Ey ,p6nsg advertWng Year I Y&,ir 2 211,008. :$214,608 $_27,600 $ 28,069 $12,60.0 $138,608 $ 232j72 $1:1,930 $9,950 226,678 $ 232,727 $17,490 $17,665 0,733 $31,832 $12,60.0 $_12,120 $-94.520 $_14,665 $3,700 $3,737 $ n,040 $.29,330 $7,210 $7,282 Total Expenses $_24,693 $116,631 Net Operating Income (NOI) $_131,985, $ IM09B. Capital Expeiis6s:(fe$erve$,.tetiaijt*i�izproveiii,etits,C61tinI ISMiOhS) $A,00 - 3,030 Debt Service. $_135,067 $135,067 Net Cash Ftow (before de 1. tion) $ 6 preda ;083) $122LQ01) Reversion jin Year 10 -Yeqr.11:NOTb,q fdreDebIOCOVNIExpenses $J-40,651 Capitalization Rate WO GrossReversion 34 »Year :I1 $247,008 $ $268,209 $11,467 M8,269- $19,320 $ 34,814 $13,255 $ 16,039 4;087 $12,078 $.7,964 $127,558 $14051 $_3,314 $ 136.06-7 $ 2,270 Tax. Incremental Financing Policy and Application Revenue Projects — For- Sale Project Gross Sales Revenue Housing Units Vnit.lWe Nuinb-er Price/Unit, Total Housing Sales:. *affordable tinits if,dny Housing WtUpgrades'.. Conunercial Space Total Co.nunercial Sales: Total Gross Sales Revenue Cost of Sales C . oinnii8slons Marketing Closing Other Casts (. Total Costs of Sales Net Sales Revenue Unit Type Size-sf Price per sf 35 IYO 35 Tax Incrementatfinancing* Policy and Application Summary Letter. Provide a summary of the projectin the form of a letter addressed to the City Manager.Tlie letter should -not exceed hvo (2) pages in length and should include., only the following essential information about the project- • Description:of siteor building Overview of private -sector financing • Current andproposed uses • Amountof TIF:assistance requested • Description of -end users • Summary of increment projections Project start and end dates Name of developer and owner. . Profitability • Total.development costs Description of.public benefits; + Statement regarding ivliy TIF"is essential.arid why _including job creation. "but for" provision will be met. Note: Inthe "but for" discussion you must clearly describe why TIF is needed to help this project and vhy the project will not/cannot proceed without. such support: Failure to elearlyprovide the "brit for" explaizatioi will delay action on.yaur application, Project -Narrative Provide an in-depth overview of.the project in narrative format. Ihe narrative -must include a:description of the followuig aspects of the project:. • Current condition Of the site.and historical ove2"view that includes the size -and condition of any existing structures,:environmentat conditions., and past uses. of the site: Proposeduse(s) .of project (e.g. industrial, commercial,; retail,. office, residential for sale or forrental, senior housing, etc,) • Construction information about the project Including. size of any existing `structure to be demolished -or rehabbed; 8ize,of anyiiew construction:: types of construction materials (structural and finish);. delineation of square foot allocatioii by use•, total: nurriber and individual square footage of residential units: type of residential units (e.g. for -sale, rental, condominium; single-family, etc); number of affordable residential units; number and type of parking spaces; and :construction phasing. Tf in an existing TID or redevelopment area, confirm that this project is consistent svitli the goals and objectives hi the Project or Redevelopment Plait. • Asunimary of the proposed "green" features to be included in fhe project. All projects.that receive TIF assistance are encouraged -to include environmentally friendly features. Page 36 16 Tax. Incremental Financing Policy and Application Filing Requirements You must provideallof:the foUpw�ng.Itemswifh.ybur.sgiitaapplication: 1.,Fee., A-ii:application fee. of 1% of thexpquested TIF assistance or $10,000, whichever isgreater greater.. This fee- Is to cover City co s-tsassod ted with, evaluating, ibe TIF application and does not cover the use. of outside consultants, whichif required will be paid for by the applicant. Iviake your checkpayable to the City of Oshkosh. 2.Site maps t,pr . Provide a map that shows the location of the site Alsoprovide a map that focuses on the project and its immediate surroundi igs. 13othmaps:should bon.olarger than 11X17 inches. larger maps will berequired ,f(orprp)ec.t spreset ited tbthe.Plaa Commission, Redevelopment Authority, or -Coininon. Council. j 3.Pr Project Provide : 0drawings, plansand renderings for the. es. Larger -be no larger than inchmaps will be required project. These drawingsshould n for Projects presented to thd,Pla C Redeve P ent 11 ommis ion Authority,or Coninion 10 council. Notes The. City charges an administrative fee of 51/6 of the annual tax increment revenue. If the projectxequires* pl. ninan h d these applications concurrentg an. zoning approvals, you must make with,thi s request Agreement I, -by signing this his application, agreeto the Mowing: J. I have read and will abide by all the requirements of the City for. Tax Incremental Financing. 2. The. J. I nfOrmatton sr bmitttil is .correct, 3. I agree to,pay all costs involved in .the legal :arid fiscal review of this project, These costs may include, but not bt,limited-to, bond counsel,. outside legal assistance, and outside financIA assistance, and all costs involved in the Issuance of the bonds or loans to.finance. the project., 4. 1 understand that the City reserves the right to deny finwalapprqval, Pre regardless f lim ..0 .. Mary Approval or the degree of construction completed before.. application for final approval. 5. The undersigned authorizes the City of Oshkosh to.checkcredit references and verify financial and 1Z other information, 6. The undersigned also agrees to provide any additional information -as may be -requested by the. City Aer filing of -this application. Applicant Page 37 U6116MEMOM Market Study and Investment Analysis Report (Invests -Analytics) *INVIS'�TA ANALYTICS Page Prepared Exclusively Farb Mr. Michael Goudreau and Mr. Randy Schmiedel Discovery Properties, LLC Prepared By: Timothy M Hess, PhD .Invista Analytics, LLC member of inf e Page 38 CONTENTS: Introduction1 Objective.........................................................................1 MarketStudy.........................................................................................1 ProjectValuation................................................................................4 LotConstruction Analysis.....................................................................5 OverallInvestment Analysis.................................................................7 Potentialincome..............................................................................7 Budgetand Funding.......................................................................8 TIFFunding......................................................................................8 OperationalProforma....................................................................11 ReturnOn Investment...................................................................14 Page 39 INTRODUCTION / OBJECTIVE Invista Analytics, LLC (IA) has been engaged to provide a market study of the present rental availability in the downtown Oshkosh neighborhood that might likely serve a demographic that would desire higher -end finishes and amenities summarizing both rental rates and occupan- cies. This information was then utilized to create an operational proforma and investment analysis for the operation of a residential re -use of the Fraternal Reserve Association Building located at 105 Washington Avenue In Oshkosh, Wisconsin. This roughly 29,100 Sq Ft building is listed on the National Park Service Register of Historic Places and as such qualifies this project for Historic Tax Credit incentives. As part of this project, the developers seek to acquire a portion of the adjacent 0.72 acre park- ing lot located to the south of the Washington building which is presently owned by the City of Oshkosh. The developers Intend to refurbish this parking lot and add 20 garage units to service the tenants of the newly renovated apartment building. The developers of this project are requesting Tax Incremental Financing (TIF) through the City of Oshkosh. Thus Invista Analytics sought to provide reasoning for methods of valuation for both the existing building and the completed project in order to estimate the potential Increment generated. Two different proformas, with and without TIF, were created to evaluate the effect of the potential TIF funding mechanism. Finally, return on Investment metrics were calculated on the with TiF and without TIF Investment scenarios. Source of Information in many instances in this report IA was required to seek outside sources of Information including assessment data from the City of Oshkosh, financing terms, capitalization rates, among other metrics. In all cases we sought to document the sources of Information and any assumptions used. While much of the information was provided by the developers, these terms should be reviewed to be sure they align with any potential changes the developer may have in securing potential funding. it is also recommended that any reader also perform his/her own Investment analysis. This report should be acceptable for external investing and/or lending purposes. (nista Ana- tytics will be available to answer any questions related to these market findings, operational proforma and investment analyses. MARKET STUDY The developers intend to renovate the Washington Building at 105 Washington Ave in Osh- kosh, Wisconsin. Specifically this building will be renovated into four residential units on each of the five floors. To evaluate the rental potential of the residential units, lA acquired the Apartment Data - 4 or more Units excel database' from the city of Oshkosh Assessor's File Downloads web page. This data set was then limited to those properties that fell within a 1 mile driving distance of 105 Washington Ave and that had been constructed since the year 2000. After careful inspeo- tion it was noted that both the 100 N Main Apartments, the Anthem Apartments, and the soon to be in-service Beach Building were not included in this file and thus added to our comparison set. The locations of all potential comparable properties found through this search process are displayed in Figure 1 on the following page. Careful inspection noted that properties 1 and 5 are townhouse developments, While these might well compete for potential tenants, the overall living experience was determined to be different enough to not consider these in the determination of potential rent. Property 2 is a tow -income housing apartment complex and thus serves potential tenants not similar to the target of the subject property, Similarly subject property 6 is a senior living apartment structure which also would not likely serve the demographic targeted by this development. l.'httpJMMw.d.astdmsh%i.us/assessodasseW(3o% *WslApannwnts 4up.,ds'accessedApri10,2016 105 WASHINGTON AVE INVESTMENT ANALYSIS Page 40 Figure 1: Potential Compariable Apartment Locations For each Of the remaining ining comparabIe subject properties an on-line search was conducted to. obtain I information on the characteristics of the types of pfferin6s,. amenities and rental rates for each of I the p properties had e properties, Most of. the Prop their own website that contairied.alf of the Information needed, Two had the Information listed on the third party website, apartments. com. Forboth the 100 N Main aril Anthem properties, a 'range ol'-rents were given fortheir room types. In this caisew.e.used the middle of the ranges as the typical' rental rate. The data generated from this exercise is displayed In the table on the following page, The data was then submitted tied to an econometric: quantile regression modal that used 611.6f the covatiates to ptedi-elt the rents with the ext6ptlibn of parking. While sevi.faiof the units offer un- derground pdricing, the rents used in the analysis were the base ratio which includes surface, lot parking. Thus the model sought to estimate the iox'pected rent At the subject property Without i(44 garages that Will. be available. Given the Beach building boa yet to be placed In service, ambigh.ling was -applied to eachprbpeTt . yto . carryout . . t . he e9tim8tion. The Beach building units receiv6dza weight of 0.25, while all,the other properties received at.welght of 1.0. The resultant modbi parameters were then used along iMth the covarlate data for the. subject property units to arrive at an expected rent for the one, two and three bedroom units to be rented. The model resulted. in estimates: of $1 -22,$903 -and $1,027 Pei month respectively' for the one, two and three bedroom These estimates represent the predicted monthly rent One might expect . to . pay given the par ,flddl6rsof the units .that Wouldbe available assuming they are offoughty:similar quality as the comparable properties with outside lot. parking. The developers Intend to secure the adjoining parkin . g tot,to.the subject site from the City OfOshkosh and build 20 garage unittilOgpch of single and two carg . arages to servicethe'subject property tenants. A number of tho-compara- . ble properties offered underground parking for additional fees. The ratesarb given In the data table on the following page, It was noted that .th_ese. parking options are leased porstall., 2 I INVI5TA-ANALYTiCS.60M Page 41 M ° C � c � j t v 40 C c c } m c c c o 03 N u a i1 O O c} H O z ❑ T U C A G C c } V l ° E c c 4 V xf� in K 4 E v 3 o °c c c c a E 3 O, X N bH N O Z G ? c c G c c (] G o W t b S A L M N 9 o o c V O C E R ry E E c zm C1 ?E n £ m S ::D p0 ,,, ti N va C 3 c u o T c o v u u 1.V '�� c W E N n ;fi l O ro � _ " O L. 04 Q N V u v U y U i.�}� c ° c A c W d C1 O1w ` } n c C T } } b rGGG+ c m N V L « n m ■N1 N N a r c U c } c C A} a'r a 3 ° = o n E a G ° L2 Y = E 8 L -- o T c c c T u° T 1p U V C'N', Y C u N co m g C w n rj N ae A pUp U m N 105 WASHINGTON AVE INVEs,rMF_NT ANALYSIS Page 42 While this provides security and protection for a tenant's vehicle, it does not provide the poten- tial additional storage that a garage would provide. On the other hand, the detached garage may not provide the same convenience that underground parking provides. After reviewing comparable storage unit facilities in the Oshkosh market, it is recommended that the single car garages be rented at $80 per month and the two car garages be rented at $160 per month. These rents, for both the residential units and the adjacent garages will be utilized in all subse- quent analyses, PROJECT VALUATION Any proposed TIF assistance requested from the developers will be subject to the city's 76% rule which states that at most 76% of the net present value of the increment generated by the project shall be made available to the project. To calculate this increment we need both the present (base) value of the building as it exists now and the value of the project upon comple- tion. Base Valuation The present assessed value of the building at 106 Washington is $440,000. While the de- velopers purchased the subject property for $212,000 in May of 2014, this was a foreclosure purchase and therefore not an 'arms -length' sale. Thus we cannot find any substantive reason to use something other than the present assessment of $440,000. Completed Project Valuation To arrive at a valuation for the completed project we employed a modified income approach. With this approach, one simply takes the Net Operating Income (NOI) of a property and divides by the appropriate cap rate to arrive at a valuation. However, when arriving at a valuation for a tax assessment purpose, one needs to factor the property tax out of the NOI calculation or risk running into a circular argument. In this case we factor the taxes out by removing the taxes from the expenses and arrive at an Adjusted NOI via the formula NOI = EGl - (EXPENSE - TAXES). Then the adjusted NOI is divided by a loaded cap rate. Following the assessor's lead from pri- or analyses, we employed a loaded cap rate of 11%. Data for the effective gross income (EGI) and other values can be found on the Profit and Loss Proforma with TIF on page 12. �` ;x,- r �`^r�r�''�_+3Jrtoti fte8,lncome ,a, hCaTcul@uonfo%�sesstn�pt;Yaluattonf.r -t4 �'�"`.0 1>�nri�r �Gf; �, E � ✓, .nY.�arr t .. I _ Years Year2 Year 11 Amount Percent Amount Percent Amount Percent EG( 226,678 232,727 268,209 Expense 94,693 41.77°% 116,631 50.11°% 127,558 47.56% Taxes 10,733 31,832 34,814 Adjusted N01 142,718 62.96% 147,928 63.56% 175,465 65.42% Loaded CAP RATE 11.00% 11,00% 11.00°% Valuation 1,297,400 1,344,800 1,595,100 Valuation from Taxes 437,457 1,297,400 1,418,947 The year 1 figures would suggest a valuation of $1,297,400 upon completion of the project. Subsequent analyses in this report use this figure, I NVISTA-ANALYTICS.COM Page 43 LOT CONSTRUCTION ANALYSIS As previously Indicated, the developers are seeking to acquire a I portion of the City owned loti located just south,'of the Was - hington, building, on parcel 02006 . 20,00% in order to provide ad- ditional surface lot parking along with detadhed.garap units to service tenants of the subject property. The city will,also retain a portion of the lot for public use; However, frorn an efficiency that If -Substantial work Is lobe done on this. lot: that d Id seem substantial f �'a� P�l t i'wou chat t k and the portion to be'retal ed b 1he both ions e. t to be 6. develdpdr, h y city, portions, t the same provide a reasonable attempt be updated a fbilowawe attempt to provi at accounting for the costs and befiefitsi to both theAeVeloperg and the. city: To find a v luation of the potential acquisition of portion of the lot by the developers;we first found some comparabld.privately-owried propbrueswith asphattpaving parking lots located on them. T . hetable6elow-provides details on the comparable lots found on the 61(yAssegsoes website jhctutiing. square footapand total asgessmehts:.Fjgure 2 below provides a map of the p comparable 10 . is along with the subject property, From'these c6mparables we find an, average assessment of $2.64 per square foot: Applying this';io the subject property With a. total of 31,'390.square feet results in a total valuationof $82j901 for the entire lot. Figure 2: 105 W.ASHINIGTONIAVE INVESTMENT ANALYSIS Page 44 Owner Map Ind parcel SCI A Asmt Asmtlsi; Fdx Rivet DeVeloorhent 1 0400610000: 15,600 39,000 2,500 J West.Rentals 2 0401630000 7,440 18;600 2.500 BurnsDregon StILC 3 090000000 36,20o: 41,700 :1574 M.&DxMerprtses 4 0300996000 13;540 46,660 2.963 — T6tal 57,746. 1.39,30.0 2:641 I City of-oshkosh 5 6100620000 31,39.0 x1.641= _. $82'901 From'these c6mparables we find an, average assessment of $2.64 per square foot: Applying this';io the subject property With a. total of 31,'390.square feet results in a total valuationof $82j901 for the entire lot. Figure 2: 105 W.ASHINIGTONIAVE INVESTMENT ANALYSIS Page 44 Next we downloaded the GIS image of the lot off of the Assessor's website and loaded the image into CAD. Using the dimensions provided on the image, we calibrated the scale. Inset rectangles were overlayed to calculate the overall area (See Figure 3a on the following page). The total estimated area via this method was 32,160.45 Sq Ft, which was within 2.5% of what was listed on the assessor's data. Moreover, the intent of the use of the image was to find relative areas, thus even though this method found a slightly greater area, so long as the same method is used throughout, the relative areas might all be equally inflated and thus factor out, making the potential discrepancy irrelevant for this purpose. The developers are proposing that the city retain the south east section (red area in Figure 3b) of the lot adjacent to the building located on 300 State Street. Direct access would be provided off of State street along with a shared access from the south off of Waugoo Avenue (green area Figure 3b). The developers propose splitting this shared access evenly with the City. In this case the city would end up retaining 8,844.4 square feet of the parking lot or approxi- mately 27.8% while the developers would acquire the remaining 72.2% of the lot. Using these percentages the value of the portion of the lot that the developers would obtain would then be $59,845. The developers are proposing to repave the entire lot and provide landscaping such that.the lot is up to modern engineering standards, including both the area to be retained by the city and the area to be acquired by the developers. IA reviewed the developers costs associated with the project and identified only those cost attributable to the repaving and landscaping. Without the developers fees, this totaled roughly $397,000. To calculate the amount of that attributable to the portion the city will retain, we estimated the total area minus the area of the garages to be built (grey in Figure 3c). Removing this, the city's portion would be 37.1 % of the total area to be completed. Thus the value of the work to be completed on the portion of the lot the city will retain under this plan is $147,276. Under this scenario, while the developers stand to gain from the acquisition of a portion of the land, the costs associated with the completion of the city's portion of the lot results In a net loss of $87,431. The developers are requesting that the City of Oshkosh contribute this amount for the comple- tion of this work. The subsequent analyses assume this will be the case. I INVISTA-ANALYTICS.COM Page 45 Total Lot City Shared Garages Area (Sq Ft) 32,160.45 6,850.00 4,188.80 8,038.88 Region Blue - Flg 3a Red - fig 3b Green - Fig 3b Grey - Fig 3c Notes 50/50 split Entire Lot Lot -Garages City Discovery City Discovery Area Retained 8,944.40 23,216.05 8,944.40 15,177.17 Proportion Area Retained 27.81% 72.19% 37.08% 62.92% Value Retained/Acquired 23,056 59,845 147,276 249,903 Discovery Net Loss 147,276 - 59,845 = $87,431 The developers are proposing to repave the entire lot and provide landscaping such that.the lot is up to modern engineering standards, including both the area to be retained by the city and the area to be acquired by the developers. IA reviewed the developers costs associated with the project and identified only those cost attributable to the repaving and landscaping. Without the developers fees, this totaled roughly $397,000. To calculate the amount of that attributable to the portion the city will retain, we estimated the total area minus the area of the garages to be built (grey in Figure 3c). Removing this, the city's portion would be 37.1 % of the total area to be completed. Thus the value of the work to be completed on the portion of the lot the city will retain under this plan is $147,276. Under this scenario, while the developers stand to gain from the acquisition of a portion of the land, the costs associated with the completion of the city's portion of the lot results In a net loss of $87,431. The developers are requesting that the City of Oshkosh contribute this amount for the comple- tion of this work. The subsequent analyses assume this will be the case. I INVISTA-ANALYTICS.COM Page 45 Figure 3; Lot Area Calculations OVERALL. INVESTMENT ANALYSIS Potential income We first document the expected maximum revenue assuming the building and the.. anj es are at full occupancy.: Thelabl,e on the following page utiiizes the predicted rents'for the apartment pnitsand garages along With. the number. of'each. In total the developers. could:anticipate a maximum annual income of. $238,608 assuming these -rents and full occupancy. 105 WASHINGTON AVE INVESTMENT ANALYSIS � Page 46 SC:I:'!r'.`:�:Y�:i:n_a.li?i:�'i �'n .:....i>:...::.:i:.:v�.ci ' '.�::.".::..:.. :�.�:..,..;>;::�>_.',;::...MaKtlllum.Rental,tnSail�Pote`iitiai; Unit Type No Units Ave Rent/Mo Subtotal 1 Bed/1 Bath 4 722 2,888 2 Bed/1 Bath 14 903 12,642 3 Bed/1 Bath 2 1,027 2,054 Subtotal 17,584 Garage Units No Units Ave Rent/Mo Subtotal 1 Car 10 80 800 2 Car 10 150 1,500 Subtotal 2,300 Monthly Total $19,884 Annual Total $238,608 Residential Annual $211,008 Garage Annual $27,600 Data published by the CoStar Group on multi -family vacancy rates over the past five years in Oshkosh shows a general downward trend with rales in 2010 as high as 5.17% in the fourth quarter, while the fourth quarter of 2015 was 3.08%. The five year average was 4.1% during this period, Budget and Funding Next we look at the detailed budget and sources of income. The table on the next page lists all expected expenses separated out for the building and the parking lot/garage component of the project. The columns labeled TIF and HTC represent an indicator as to whether each expense is allowable for reimbursement for either the TIF funding mechanism or historical tax credits. Note the historic tax credits are only applicable to the building costs while the TIF can apply to both components of the project. We employed the Wisconsin Housing and Economic Develop- ment Authority's criterion for allowable expenses for the TIF basis estimation. Total expenses for the project reach a little under $3.9 million. Of those, approximately $2.44 million are allowable expenses for historic tax credits and $3.29 million are allowable TIF expenses. On the funding side, the developers have secured a funding commitment from Choice Bank in the amount of $2.025 million. In addition, the developers plan to sell the tax credits to raise initial capital to fund this project. To estimate a value of these credits we spoke with 2 tax credit brokers. Vickie Holland, with Dimension Development, LLC based out of Madison, WI, suggested a good estimate if the de- velopers were to bring in an equity partner would be 93 cents on the dollar for the federal cred- its and 60 cents on the dollar for the state credits. These estimates were confirmed by Donald Bernards, CPA and tax credit broker with Baker Tilly, again based out of Madison. Using this estimate of value, we estimate the tax credits to be worth $742,845. With the city contributing towards the lot build -out, the developers will then bring $1,033,788 in cash to complete the project. INVISTA-ANALYTICS.COM Page 47 .;;esaasx. <:•Deta a Project Budget - - Dunt Building Parking Lot Combined TIF HTC Notes Acquisition &Site Pre Land Acquisition 214,399 Demolition 108,200 1 1 Utilities/relocation 30,000 1 1 Hazardous Materials Removal 31.000 1 1 Subtotal $383,599 0 $383,599 Softtosts Fees General Contractor 1 i GC built into Hard Costs Architect/Engineer 76,900 29,800 106,700 1 1 Developer Fee (10%) 240,682 71,321 312,004 1 1 WHEDAallows l2.15% Appraisal 4,800 4,800 Market Study 4,000 4,0DO Historic Tax Consultant 51,000 51,000 Legal/Accounting 15,000 15,000 Insurance 2,500 2,500 Idle/Recarding/rransfer 5,000 5,000 Building Permit 10,821 6,000 16,821 Mortgage Fees 2,000 2.000 Construction interest 56,000 56,000 1 IAM @ 3.95 for 6 mo Marketing 5,000 51000 Real Estate Taxes 10,733 10,733 US 3/16/15-6/10/16 Soft Cost Contingency 40,000 40.000 Subtotal 5524,436 $107,121 $631,557 Hard Costs HTC Allowable 1,887,372 1,887,372 1 1 HTC Nan -Allowable 273 50 7:13Z3 986.563 1 Subtotal $2,160,722 $713,213 $2,873,935 Total Pro ect Costs 3068 75T $820,334 93.889.01 Hist Tax Credit Allowable Costs 2,443,570 TIF Allowable Costs 3,292,639 :Source of Fundi Permanent Finandng 2,025,000 2,025,000 Choke Bank Proceeds from HTC Sale 742,845 742,845 Lot Recondlllatlon Funds [-A 87,458 87,458 J From Cityof Oshkosh Other Cash Funds 300,911 732,876 1033788 Cash from Develo ers -c of unds 3 068,757 820 334 3,899091 TIF Funding We assume that the project will be completed by November 2016 and that the assessor will apply the new assessed value before the first of the year, 2017. Thus the full value of the project will be on the 2017 tax year assessment and the increment can be paid out in the fall of 2018. We assume the assessed value will increase at a rate of i % per year and that the base value will be $440,000. Thus over 25 years of proposed payout, the total increment will be $629,144. Applying the 75% rule the total note from the city due to the developer would be in the amount of $471,858, With a 2.05% interest rate, this note can be paid down over 25 years. (See TIF Note payoff schedule on the following page.) 105 WASHINGTON AVE INVESTMENT ANALYSIS I Page 48 INVISTA-ANALYTICS.COM .0 t0 lf1 10 H Ol O M m d a0 n o0 M N d O O M O -11, d 0 [N` N M lA h a fV w m m [� H 1G H n m Ol ID M O 00 l� tf M ij O m t0 O M l0 O1 Mn tM0 O n O1�l dIl� n1� H M M N W O d CO N ll N N N N N N N iV N N N N N N N N N N N N N N N N N ' � ul d O H 00 H O1 N W W N O M ae�t N tO n O d 0 O1 H t0 l0 h Vl d d n 0 W M N M InO l0 d d l0 O n �l lO N d H IO Ol t0 M O n M N 0 00 G G d m MN f df�t77 O ti eH-I d c -I l -I rd -I H N H N .n•1 N N em•4 N N N N N N fV N N N N ' �1 t7 d H M N H n NN d tr N H IO 10 N N 10 m n M H H M n N n r tt 00 M M M H N M n Ol Ol n M 00 Q 00 t0 ll' r-1 Ol t0 M O n m O �D M Ol f!1 H w N n N h N n H w OS Oi OlOi 00 00 09 N l0 %S t!1 tri Lr d Q M t�1 N N ti ati :' ' w M H M N H n N d M Ol N H l0 t0 N N W M n M H H M n N h n n d 0 m N H N N O tO d N H M M H N M h pi m h M N 0 lb Op l0 V� H N l0 � O 1�� O l0 M 01 m H 10 N n N n N n H W u U 01 Ol C1 01 [P 00 � N CO n n t` l0 l0 I+1 Ol I/1 d' d' M C Q = t C 2 CO H 10 H H al H O H lD d N d d H h M n pl n 1!f c0 m M M O N M co d n l0 01 � M O d d N M Ol N d a1 m� O C a 0 0 IfI M 1D tr; IJ1 O O M O O Q f -i �-1 m 00 N u t0 O 1A H N H r1 Q 00 tc0� M O H lD O nl Oi Ol Ol V V V M M M m m N N N N N H H y M ri C s° •G lD N l0 H O1 O 1n M d N h 00 Irl N d O O M O H In d N [� M N ^ O N l0 Ol M^ H m H h M O1 H M O 00 10 d M N N 10 t O M n O d n H V1 N IO O d 00 IO c [: O M l0 0ON Ir•C W OL fffrRr�� III+D+�� w ONS a V tli ui N N N N N 00 c0 N N f N N N N N N N N N N N N N N N N E N N N N N N 0.l N u p um m u1 N N m m m N M M N m In M N N N M IA mmM M t!I Mon, V1 m mrn mmmm m Olt, o— k Wxx r-mmmmmmmmmmmmm h n n n, n h n h n n n n n n n n r n n n n n n 161- 0 0 0 0 0 0 0 O' O O O O O [5 O P 0 0 0 0 0 0 0 0 H H H H H H H H H H H H H H H H H H H H H H H H H H r p M N O N 10 d M O Nry Ol d N d Ol h O 10 !n N I!1 l0 H OryI H N N r", W N n V n e-1 t N uH1 0�0 N tmfl OM1 m O V W N tN0 O V uu uQQ u O •� M m m m M cm'7 m M M 0dn M 0.mi M M M M nnl M M co co M M V V 6 a x .r • d d d d d d d d d dmind d �1'^.ut'Z`Zul�h Mv�1���i,In inlnvl�v�v�lnlnln v p p d d d d tT tf A AlA d d d d A V' a tf V V V d d d K A tt N N N N N N N N N N N N N N N N N N N N N N N N N N H R a � n ' C I O d N m o 0 c0 N N n n N M N N H d n N H M tlI d M d O n n H N OO H N at d (r1 \0 d 10 N d O H N O n Q Ql tY ul N Ol n4 u1 CO d 0 OI M O M U m ko P O M 10 O M m O d' 00 M n m w l0 H m rl n M 00 'd .4 t� o n W O1 H N m M h O N M l0 co Ol H N d M n Ot O N F q N N N 00 OI N Ol O1 N 01 m O O O O O O O H H H H H r--11 w m o r1 N N ei N ri N N e-1 N e-[ rf ci H O O 3 p tj O O d M pp O'D co c4 n h co {r� N co H d n N H M VA d M It O O h n N N H co M d M 10 d l0 N d O H N O o o Ol `a m O d m d n O V1 N O1 N O1 H' O1 t!1 M c`( Ih M N It 0 O1 N O M ,p p ri O M c0 C] m I� O a 00 0 1"� e-1 IO ri l0 H tLl rf00' '7 e{' 7� O1 H M m m 1+1 10 n o O H m td� n of o N 101 Ol M 101 10 1!1 00 Of H m t� M M m M m m d d d d tY d d to N to M l0 tD ri a ri Q n N Ol O H N m d N lD n N 01 O H N M d N i0 n N m oo rt N �¢a¢aaaaaaaaaaaaaaaa¢a¢aaaa m v vs n m • �In-I .00-I p� o .� ry �0 v ��0ll w n w ul o .�+ v In oo o rl .-1 N N N N N IV N N N N M M m M M m M M M M a tt v oni v v v a ani m ani v m m eni a w w w ani ani 4) ani cai 4),N nan+ ani N h N N to N N m !n h h h N H H V7 h N N h VI h h N h lD n N pl O H N (tl d of c0 n N a• O H N M d N b h N Ol O H H -i N N fV N N N N N N N M M M M m M M M M M d d p } n H H r N N N N N N N H N N N N N N N N N N N N N N N N N N r n V m O n 00 m . n N QI O e-1 N M d M m n N M O H H H H H N N N N N N N N N N M m M M M M M M M M d 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4 0 0 0 0 N N N N N N N N N N N N N ry N N N N N N N N N N N N H N M tt M c0 n o0 to O N aN-I H .d-i.n-I .N -t N N IV N N N ta' p Y 6 r Page 4 9 Operational Proforma The operational proforma, both with and without TIF assistance can be found on the following two pages. The following assumptions were used to generate these: • Residential rental income will increase by $15 per month for each unit every year which works out to roughly a 1.7% Increase. • Garage rental income will increase by 1.7% per year. • The first year vacancy rate will be 5% and will hold constant at 4.1 % per year thereafter. • Expenses including Maintenance and Repairs, Insurance, Manage- ment Fees, Professional Fees, Utilities and Trash, and Advertising will all increase by 1% per year. • Year 5 of the professional fees has a one-time increase of $3,500 for the close out of the relationship with the equity investor for the historic tax credits. • The first year will be taxed under the present assessment however subsequent years will start at 2.45% of the $1,297,400 value and increase by 1% per year in accordance with the TIF note payout schedule. • Capital reserves will increase by 1 % per year. • Debt service will be fixed over the first 10 years with a 25 year amorti- zation schedule and a 4.5% interest rate offered through Choice Bank. Estimated expenses were arrived by taking averages over the developers rental portfolio in the Oshkosh area. It as anticipated that the proposed development can be run with comparable efficiencies. The proforma with the TIF assistance starts with a negative cash flow in the first two years of in part due to the ramping up of occupancy in the first year and the lack of increment payment. By the third year we start to see positive cash flow. By the tenth year we see a positive cash flow of $23,263. The 'without" TIF picture is much more bleak. Under this scenario the developers do not see any positive cash flow until the eleventh year, and even then the returns are modest at best. -105 WASHINGTON AVE INVESTMENT ANALYSIS Page 50 is H o w 00 O n N o v u� m n m a N rl u1 m M n b o0 Ln 4 a n n H t0 00 00 O w O, qq n N U d M H rq N M w N 0 0 0 Ql m H H N N Ln mob} M O N ?7'is .'.f !• d m N yy 4 H N yy fNil y yyy N tG IN'1 .-1 N y ??ti} iN N N VF w N d M n n of Ot d O h H M M N H n M H O N^ �. d H t0 O N N N O 01 N w w d w w H d e-1 w O n w N H w b b oo O b N U MM M N T e~i hh m �/yytn� y rM-1Minn N tH0 h M N y y y ' 01 w M M O w m In n N N o! Ol 01 w dm h w n M M '7 I� co 00 M M M n H M N M N O 4 O m H o in{nn O V o0 R O In 10 Ippnpp N O M N i; M N N y y T eHi N N coM N rw-1Vd} M N y y y y y N H In N H N N y N y N y y s 0o n m O M of 01 w M M .4 O N O w h n w O M 6 w b w M M to p M w h Ot H w H of ri 01 q n h wry �t�nno m M N M H N M H - h y y y y •w_4 •i r -t y y I n'A y 1Mn imn y tN N K iHA "N w to to w w n d N .+ w to ^ d 'o to b w n o N to to d o d N w b w vZ M w W d H o w H et0i OM0 T y� m H M N N M N .i tmn vi y N y y Lt.iMn N N in of d O M iD moo. O O M M w V n w N rl w w N h M H w N o0 M M M 1� tft O M r -i {/f ei F•: } Di o r N N .w -i o N o N w ti v vi m o tr-:NNd In mmry t4 of m tri y. ri L} N y y k4 H y rpt y y M J. try w H O N O d N M M N 07 d O l0 r O QI w H Vf H O N n M N M d�yy w w ai N w o0 H O N w � ttH�n y y N y N y y y y y N N y R.t cd' w N w w d H O N {{ O N O w N h lD w H N N w h w H n or 10 w m o: N w O b .m .-I fY N yy M N N q th H y fV IV w O d m Df 00 or d N (� �! M of ri H m r-'� H y N y M w H O O M M M K in O M' . N N yy yy y N N 44 s' N' �. M o0 w M O M 0 n O H N N O H N 7 t{ to d d H t� N V1 00 Ol O Oj w ID n w m N M m % H N N H r; lwD OH of m H H N w m pwp�� m M H H r� h R O O Qd O N y y y N l iMA N lnA y y y to N y tr1llf N H iN y N 00 Ol w O w m A w O O d O rt M n Qi O b n Vl N O M h O N b �n w M M w w � N M N O n M M lD M w 00 w h M N b H O O oI . x VN N /wit N N L4 N 4H4 to tyV y y N N N - N w O O O w10 w O w w O M O O O O O 0 MM O N O ��{{ H M m to O n w O w M w H N m H V n O M h O N H H e -I H y N w of b O O ei Di If{ y m o is y N y N y y y y y t~if z ae X :� w aO t� r $ 0 �N c LL ,�1 >_ o 0v� C EO Z.,; a Y b ft' N N E K N W .rd. w a O 4 N /6 tY ~ > C t9 w to INVIS A-ANALY7IC&COM Page 51 105 WASHINGTON AVE INVESTMENT' ANAI.YSIS Page 52 CO 00 0 lb0 tD b 0 N H Nv1 M W h ta0 l/ H H l0 n .-i toPt O O O Ol N V7 b M O N M N N N' N N N N VM1 N Na Vf NhN tm/T H H �t�ii N V7 N N N H r.I 'v:'y 0 co O N O (` V1 O h O1 M Ol d O h H M N t0 N l0 00 U1 pp H h O O1 M 00 l0 H V' d M N �+l N v1 H M .�-ji O e1/-�1 w h a0 V u1 V N N m N O d LD P M v1 to H v} tO m �-I �-i N N IA N Z _ �. M o0v1 O O o0 N A M h O1 N H b pi oo d (� h b h tO M N of N O a� O H v1 H O1 h N d ry V t0 M „il o0 l!t M N Q1 T I O C' 00 Oa a N V N n O ry [Y O O of N M ll7 M N tmi} N N N H tMAH NNNN H V1 to b co h o V1 tp h N O b h h Vf O b O b h M n N O to V1 N N O vi 41 b b b t'1+ f*Z h h c1 to m n m 1011 N O n yjA - b H m m h O 1D H b Ou M N v1 M ti h y� H M H H V) ff)' M N M N N N y aA M N N N N vl to to 1V N N N h o ttM} VO1 L Q thll 1p0 tNA 1» . 1- N N IA 00 1b1�� W w n b M u H h M u2 d h d 01 00 t0 N t� .-� O d N K N 00 m N to M O' f^ NN HNN N O1�f M om�f1 td" N N t~n V? N VT to t.4 ei ei H N to ^. 1D o0 h O V1 p to N dN N H m H o0 {Ibj H b N obo INfI m h M M O In O N ' a O } c O w OM�11 ll] M O h � 44 ri t\ ffl If] ti N vmf H H L4 �v/ H t`in114 pN. LA co H O N M N M H O b h 0 0 lT1 M O N H m w N h Q h m m lb M O N h d H M N vl b H N w h b O H O N N O V1 H i 00' N' N leiM H M H H QN M N O fr1 t n N 4 M H Vl is LLl O O d tiA O N O 0 N N N lmO 1., 0 i1 n g; is co O m N O dh M 00 dl d h 10 (n Na O 1/1 y N G �~IT +n N .( M o0 w O O 'ct H '7 h v1 H h N O H N d d v1 M V vl V o0 p 00 O C, (Y tll 1 H OHO n TND M tO o0 .i [rYt n W O N co N Vp b M vmf I� NycH/S f` o] I+i vj rn toN .ht .-t .di Vf in Vf VT N y H r N UO 41 O h O (� v1 N O LA h O N H b O h H O t0 1n w O h m t0 Q� N b M N t0 M M W 1 b o0 H t0 n M N M O1 M to O b O O O O - 00 } N Ol N h !t N j' M tT h y cD b M V1 N Nv> y HHHvi� to NN `^ H tHis oo O O ao O o0 O m 0 0 0 0 0 M N O h M 0 0 N O m h Ol M O N O V H QI 00 O b 07 tp 01 O O O H N H N H H H N VY N N Q1 M ul M N a N E a E _ r,cc chi a C o a ay a u7 i no ffi N N a a cc v - m ixN LL N i s r1 aN V h m R q O of ry G K l7 F- i Q CL S (y Q o d A W d taY3 2 U � 2 105 WASHINGTON AVE INVESTMENT' ANAI.YSIS Page 52 Return On Investment In order to calculate the Internal Rate of Return (IRR) we first need to calculate an assumed reversion at the end of year ten. To do this we use the NOI from year eleven and divide by a terminal cap rate. We again follow the lead of the assessor and use the 11% loaded cap rate and subtract off the presumed mill rate of 2.45%, then rounding down (which provides more presumed value) we arrive at a non -loaded cap rate of 8%. This results in a valuation of $2.06 million in the TIF scenario. However atter 10 years there would still be $1,471,334 left to pay off on the mortgage. Thus a net reversion of $587,035 is used in addition to the year 10 net cash flow. This leads to a 10 year Internal Rate of Return of -4.22%. A similar calculation with- out TIF leads to an IRR of -13.68%, again, a very bleak prospect for this Investment. _.-.>.. ng ::.,::..;- v.�......•:,.,..:.-.,.::.J...,.,....y..... .!..:::............ .a:l"J' i.:,cr.-.,r•::t...;: �rizna.sv..vvl:ja::a:::,n._, .l:;.ii::-th...ay Wlth TIF Without TIF Net Cash Flow Reversion Total Net Cash Flow Reversion Total Initial Cash Outlay -1,033,788 -1,033,788 -1,033,788 -1,033,788 Year 1 -6,083 -6,083 -6,083 -6,083 Year 2 -965 -965 -22,001 -22,001 Year3 2,067 2,067 -19,288 -19,28 Year 4 5,098 5,098 -16,579 -16,579 Year 5 4,627 4,627 -17,374 .17,374 Year 11,156 11,156 -11,173 -11,173 Year? 14,184 14,184 -8,476 •8,47 Year 17,211 17,211 -5,783 -5,783 Year 20,238 20,238 -3,095 -3,095 Year 10 23,263 587,035 610,298 -410 286,804 286,394 Yr 11 NO) 164,670 140,651 Terminal Cap Rate 8.00% 8.00% Gross Reversion 2,058,369 1,758,138 Mortgage Payoff 1,471,334 1,471,334 Net Reversion 587,035 286,804 10yr IRR => -4.22% 10yr IRR=> -13.68% I INVISTA-ANALYTICS.CUM Page 53 The findings presented herein are based upon the Information available and received at the time this report was compiled. Invista Analytics (IA) has taken every possible precau- tion to evaluate this information for its completeness, accuracy and reliability. To the best of its knowledge, IA feels the information and conclusions presented herein are sound and reliable. It should also be understood that normal economic and marketplace conditions change con- stantly. IA assumes no responsibility for information that becomes outdated once this report is written; nor is it responsible for keeping this information current after April 29, 241 6. The results presented in this report are the professional opinion of IA and are based on the information available at this time. These opinions infer proper and professional management of the business operation. The opinions also infer that market conditions do not change the information received upon which these opinions are based. IA assumes no responsibility for changes in market conditions. Furthermore, It is assumed that the reader of this report completely understands its contents, assumptions and recommendations. If the reader does not fully understand the contents contained herein, clarification should be sought from lnvista Analytics. Finally, IA assumes no responsibility should the management of the proposed business ven- ture deviate from any recommendations that may have been provided in this report. Any further questions about this report should be directed to IA_ Sincerely, Timothy Hess, PhD INVISTA ANALYTICS 146 Algoma Blvd - Suite H Oshkosh, W154901 920.203.2177 www,invista-a nalyfes.com Page 54 105 WASHINNGTON AVE INVES`l'MEN'r ANALYSIS +A-NACYTIQj. I I�TJ�► Page 55 1E M PLAN CONDESSION MINUTES August 2, 2016 PRESENT: David Borsuk, Ed Bowen, Jeffrey Thoms, John Mra, Steve Cummings, Donna Lohry, Robert Vajgrt, Karl Nollenberger EXCUSED: Thomas Pojtik, Kathleen Propp STAFF: Darryn Burtch, Director of Planning Services; David Buck, Principal Planner; Elizabeth Williams, Associate Planner; Brian Slusarek, Zoning Code Enforcement Inspector; Steve Gohde, Assistant Director of public Works; Deborah Poland, Recording Secretary In the absence of both the Chair and Vice Chairperson, Mr. Borsuk was appointed Chairperson pro temp. Chairperson Borsuk called the meeting to order 'at 4:00 pm. Roll call was taken and a quorum declared present. The minutes of July 19, 20.16 were approved as presented. (Nollenberger/Vajgrt) I. PUBLIC HEARING AND APPROVAL OF RESOLUTION FOR CREATION OF TAX INCREMENT FINANCING DISTRICT NO. 30 WASHINGTON BUILDING REDEVELOPMENT; DESIGNATION OF BOUNDARIES AND APPROVAL OF PROJECT PLAN TID No. 30 is being created to facilitate and support the historic rehabilitation of 1.05 Washington Avenue (aka. Fraternal Reserve Association Building) as an adaptive reuse project from office usage to residential apartments. Specifically, the 5 story 29,100 square foot structure is being rehabilitated to create 20 "higher end" residential apartment units that will rent from $700-$1100. The total project costs to facilitate this rehabilitation are approximately $3.9 million or approximately $195,000 per unit. TIF in this instance is.being requested as a development incentive to facilitate construction of garages on a portion of the adjacent city parking lot (State Street Lot) as well as being used to offset reconstruction of the remaining parking 16t area that will be used for public parking (those actions will require additional Plan Commission and Common Council action as project plan implementation items). Mr. Burich'presentedthe item and discussed the history of the structure and explained the reason for the creation of the proposed tax increment financing district. He reviewed the subject site and the area to, be included within the district boundaries and discussed the area of the parking 16t to be used for the garages for the apartment building and the remaining area which would remain as public parking. He also discussed the downtown apartment products available and explained that no higher end units have been developed in this area. He explained the mixed use structures that provide apartment dwelling units over commercial uses on the first floor in the downtown area Plan Commission Minutes Page 56 August 2, 2016 and reviewed a map depicting the downtown apartment developments and their location. He discussed the quality of the housing units developed in recent years and the reconstruction of the parking lot which will be rebuilt as part of the TY project, He also discussed project cost expenditures which would be an estimate of $530,000 for development incentives for the life of the TIF and $88,000 for the parking lot reconstruction. He also explained that the reason for the TIF assistance requestwas to increase the internal rate of return (IRR) which would be close to -14% without the TIF and -4% with the financial incentive. He further discussed the costs to the city to reconstruct the State Street parking lot without the creation of the TID which would be $700,000 and the success of a high end apartment development which is not feasible in this climate without garage facilities. He continued to discuss the benefits of these types of units in this area as it will bring in higher income housebolds into the downtown vicinity which would assist in the revitalization of this area. He reviewed the site and surrounding area as well as the land use and zoning classifications iii this area, the TID boundaries and photos of the subject site. Mr. Thoms questioned if this area was considered to be blighted. Mr, Buxich responded that there are two different standards for this determination and that this area was considered to be in need of conservation and rehabilitation. Mr. Thoms then questioned if the axea within the TO was all zoned C-3 Central Commercial District. Mr, Burich responded affirmatively. Mr. Thorns also questioned what the City's Comprehensive Plan designated for land use in this area. Mr. Burich responded that the area is designated as downtown or mixed downtown development which includes residential development and is compatible with the City's Comprehensive Plan. Mr. Thoms inquired about the negative ERR that would result even after the TIP assistance and why the development incentive was not higher to at least increase the IltR to a positive figure. Mr. Burich replied that it did not appear to be feasible and discussed the values and historic tax credits and that even with financial assistance the developer was not going to be able to achieve a positive IRR figure with this project. I& Thorns inquired about what would occur if the Commission recommends approval for the creation of the TID and the developer decides to not move forward with this project. I& Burich responded that the city could look to capture value to reconstruct the parking lot for public use or just not move forward with the TIP at all. Plan Comuussion Minutes Page 57 August 2, 2016 Mr. Thoms questioned if there was any thought to utilizing two-story parking garages with both public and private use as the garage concept was taking out more public parking and creating private parking for the apartment use. Mr. Burich indicated that the City did a study and analysis of the parking lot use last year and the average number of stalls utilized was 9.8 on a daily basis which showed the lot was underutilized and there is not the traffic generation in this area to support full use of this parking lot and the remaining ining public stalls would be adequate fox public use. Mr. Thoms inquired if the parking lot was close enough to the riverwalk for it to be utilized for the purpose of access to the riverwalk area.. Mr. Burtch responded that there were several hundred parking stalls closer to the riverwalk that could be utilized for that purpose and the costs for a mixed use parking structure was too high to be feasible. The Parking Utility also reviewed the proposed change to the lot and was supportive of the change to private use for the portion necessary fox the garage units. Mr. Hinz discussed the redevelopment area and if there were any plans in the works for 300/302 Waugoo Avenue as it was part of the TIF district and how this property would be affected by the creation of the district. Mr. Bunch replied that this property was included in the district to balance out the TIF project and would provide a mechanism to potentially redevelop the site without amending the plan. Ms. Lohry stated that she felt this was a good idea but questioned if it would be conceivable to have some of the parking facilities underground as it would provide a way to create more green space. Mr. Burich discussed the renovations planned for the William Waters Plaza on the corner of the district which will provide for upgraded green space and that the parking lot reconstruction would require some landscaping features to meet current code requirements. Mr. Bowen inquired if the parking garages on the site have been approved or would the plans need to come back to the Commission at a later date for approval. Mr. Burich responded that it is not a planned development but the land disposition would be required to be reviewed by the Commission. Mr. Cummings left at 4:25 pm. Mike Goudreau, 4482 Harbor Village Drive, Omro, developer for the project, discussed the historic designation of the structure and that they purchased it with the.intent to renovate it into apartment units. He discussed the extensive work done to the interior and thehigh quality of the interior features and that the design of the apartments maintains the integrity of the original structure. He further discussed the challenges presented to the project and that they had anticipated a higher Plan Commission Minutes Page 58. August 2, 2016 rate of return however if did not work out. He stated that the type of residents they anticipated to attract such as empty nesters or young professionals • were considered while they. completed Studies on this development however these potential renters will not be interested in renting Higher end apartment units without the garage amenity. Ms. Lohry again questioned if underground parking facilities would be possible. Mr. Goudreau responded that underground parking facilities were too cost prohibitive and discussed the current and future access points to the parking lot and the areas to be utilized for more green space. Dennis Ruedinger,1434 Hazel Street, stated that he was a contractor worldng on this project and that it was very refreshing to work on such a development as it was not usual to continue to move forward with a project that is not producing positive revenue figures. He continued to discuss the historical feeling of the structure and the need for garages for this development to make it successful. Motion by Vajgrt to approve the creation of Tax Increment Financing District #30 Washington Building Redevelopment and designation of boundaries and project pian. Seconded by Thoms. Motion carried 7-0. II. EXTRATERRITORIAL TWO -LOT LAND DIVISION/CERTIFIED SURVEY MAP AT 940 OLD KNAPP ROAD IN THE TOWN OF NEKTMI The owner/petitioner is requesting a two -lot land division/certified survey map from one e)dsting parcel containing a total of 39.35 acres. Sizes of the proposed lots are as follows: Lot 1= 31.39 Acres Lot 2 = 6.01 Acres Dedicated right-of-way =1.95 Acres Mr. Slusarek presented the item and reviewed the site and surrounding area as well as the land use and zoning classifications in this area. He discussed the purpose of the request and current use of the site and stated that the proposed land division would not alter the e)dsting land use pattern in the area and is consistent with the City's Comprehensive Plan. He reviewed the certified survey map (CSM) and stated that -the proposed lots possessed appropriate land area and street frontage. Mr. Thoms inquired if there were wetlands present on the site. I& Slusarek responded negatively, Mr. Thoms questioned where the dedication of right-of-way would be located. Mr. Slusarek displayed on the CSM where the right-of-way dedication was depicted along both street frontages. Plan Commission Minutes Page 59 August 2, 2016 RESOLUTION NO. 16--02 RESOLUTION DESIGNATING PROPOSED BOUNDARIES AND APPROVING A PROJECT PLAN FOR TAX INCREMENTAL DISTRICT NO. 30i CITY OF OSHKOSH, WISCONSIN WIMREAS, the City of Oshkosh (the "City") has determined that use of Tax Incremental Financing is required to promote development and redevelopment within the City; and WHEREAS, Tax Incremental District No. 30 (the "District") is proposed to be created by the City as a district in need of rehabilitation of conservation work within the meanings of Wisconsin Statutes Section 66.1337(2m)(b).; and WHEREAS, a Project Plan for the District has been prepared that includes: a. A statement listing of the kind, number and location of all proposed public works or improvements within the District, or to the extent provided in Wisconsin Statutes Sections 66.1105(2)(f)l.k. and 66.1105(2)(f)l.n., outside of the District; b. An economic feasibility study; c. A detailed list of estimated project costs; d. A description of the methods of financing all estimated project costs and the time when the related costs or monetary obligations are to be incurred; e. A map showing existing uses and conditions of real property in the District; f. A map showing proposed improvements and uses in the District; g. Proposed changes of zoning ordinances, master plan, map, building codes and City ordinances; h. A list of estimated non -project costs; i. A statement of the proposed plan for relocation of any persons to be displaced; j. A statement indicating how the District promotes the orderly development of the City; k. An opinion of the City Attorney or of an attorney retained by the City advising that the plan is complete and complies with Wisconsin Statutes Section 66.1105(4)(f).; and WHEREAS, prior to its publication, a copy of the notice of public hearing was sent to owners of all property in the proposed District, to the chief executive officers of Winnebago County, the Oshkosh Area School District, and the Fox Valley Technical College District, and any other entities having the power to levy taxes on property located within the District, in accordance with the procedures specified in the Tax Increment Law; and iVBEREAS, in accordance with the procedures specified in the Tax Increment Law, the Plan Commission, on August 2, 2016 held a public hearing concerning the project plan and boundaries and proposed creation of the District, providing interested parties a reasonable opportunity to express their views thereon. NOW, THEREFORE, BE IT RESOLVED by the Plan Commission of the City of Oshkosh that: 1. It recommends to the Common,Council that Tax Incremental District No. 30 be created with boundaries as designated in Exhibit A of this Resolution. 2. It approves and adopts the Project Plan for the District, attached as Exhibit B, and recommends its approval to the Common Council. 3. Creation ofthe District promotes orderly development in the City. City of Oshkosh Wisconsin TID No. 30 Plan Commission Resolution Page 60 Adopted this I (,th day Of A,ig„Gt , 2016. LK V-WVI- Plan dbission Chair _b &v f 0 -1 i34 R3-','-1 Secretary of the Plan Commission City of Oshkosh Wisconsin TID No. 30 Plan Commission Resolution Page 61 AUGUST 23, 2016 16-442 RESOLUTION (CARRIED 7-0 LOST LAID OVER WITHDRAWN ) PURPOSE: APPROVE TAX INCREMENT DISTRICT NO. 30 PROJECT PLAN; 'DESIGNATE TAX INCREMENT DISTRICT NO. 30 BOUNDARIES CREATE TAX INCREMENT DISTRICT NO. 30 WASHINGTON BUILDING REDEVELOPMENT PLAN COMMISSION RECOMMENDATION: Approved WHEREAS, the City of Oshkosh (the "City") has determined that use of Tax Incremental Financing is required to promote development and redevelopment within the City; and WHEREAS, Tax Increment District No. 30 (the "District") is proposed to be created by the City as district in need of rehabilitation or conservation, in accordance with the provisions of Wisconsin Statutes Section 66.1105 (the "Tax Increment Law"); and. WHEREAS, a Project Plan for the District,has been prepared that includes: a. A statement listing the kind, number and location of all proposed public works or improvements within. the District, or to the extent provided in Wisconsin Statutes Sections 66.1105(2)(f)1.k. and 66.1105(2)(f)1.n., outside of the District; b. An economic feasibility study; c. A detailed list of estimated project costs; d. A description of the methods of financing all estimated project costs and the time when the related costs or monetary obligations are to be -incurred; - e. A map showing existing uses and conditions of 'real property in the. District; £. A map showing proposed improvements and uses in the District; g. Proposed changes of zoning ordinances, master plan, map, building codes and City ordinances; h. A list of estimated non -project costs; i. A statement of the proposed plan:for relocation of any persons to be displaced; j-. A statement indicating how the District promotes the orderly development of the City; Page 62 AUGUST 23, 2016 16-442 RESOLUTION CONTD R. An opinion of the City Attorney or of an attorney retained by the City advising that the plan is complete and complies with Wisconsin Statutes Section 66.1105(4)(f); and WHEREAS, prior to its publication, a copy of the notice of public hearing was sent -to owners of all property in the proposed district, to the chief executive officers of Winnebago County, the Oshkosh Area School District, and the Fox Valley Technical College District, and any other entities having the power to levy taxes on property located within the District, in accordance with the procedures specified in the Tax. Increment Law; and WHEREAS, in accordance with the procedures specified in the Tax Increment Law, the Plan Commission, on August 2, 2016 held a public hearing concerning the project plan and boundaries and proposed creation of the District, providing interested parties a reasonable opportunity to express their views thereon; and - WHEREAS, after said public hearing, the Plan Commission designated the boundaries of the District, adopted the Project Plan, and recommended to the Common Council that it create such District and approve the Project Plan NOW, THEREFORE, BE IT RESOLVED by the Common. Council of the City of Oshkosh that: 1. The boundaries of the District shall be named "City of Oshkosh Tax Increment District No. 30, Washington Building Redevelopment", are hereby.established as specified in Exhibit A of this Resolution. 2. The District is created effective as of January 1, 2016.. 3. - The Common Council finds and declares that: (a) Not less than 50% by area of the real property within the District is in need of rehabilitation or conservation -work within the of Wisconsin Statutes Section 66.1337(2m)(b). (b) Based upon the finding, as stated in 3(a) above, the District is- declared to be a District. in -need of rehabilitation or conservation based on the identification and classification of the property included within. the District. Page 63 AUGUST 23, 2016 16-442 RESOLUTION CONTD (c) The improvement of such area is likely to enhance significantly the value of substantially all of the other real property in the District. (d) The equalized value of the taxable property in the District plus the value increment of all other existing tax incremental districts within the City, does not exceed 12% of the total equalized value of taxable property, within the City. (e) 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 Section 66.1105(5)(b). (f) The project costs relate directly to promoting rehabilitation or conservation of the area consistent with the purpose for which the District is created. (g) All property within TID #30 was within the City boundaries as of January 1, 2004. 4. The Project Plan for "City of Oshkosh Tax Increment District No. 30, Washington Building Redevelopment" (attached as Exhibit B) is hereby approved, and the City further finds the Plan is feasible and in conformity with, the master plan of the City. BE IT FURTHER RESOLVED that the Common Council of the City of Oshkosh hereby approves creation of Tax Incremental Financing District No. 30 Washington Building Redevelopment. Page 64 JOINT REVIEW BOARD RESOLUTION APPROVING THE CREATION OF TAX INCREMENTAL DISTRICT NO, 30, CITY OF OSHKOSH WHEREAS, the City of Oshkosh (the "City") seeks to create Tax Incremental District No. 30; and WHEREAS, Wisconsin Statutes Section 66.1105 ' requires that a joint Review Board (the "JRB") shall convene to review the proposal; and WHEREAS, the JRB consists of one representative chosen by the School District; one representative chosen by the Technical College District; and one representative chosen by the County, all of whom have the power to levy taxes on property within the District; and one representative chosen by the City and one public member; and WHEREAS, the public member and JRB's chairperson were selected by a majority vote of the other JRB members before the public hearing was held, under Wisconsin Statutes Sections 66.1105 (4)(a) and (e), and WHEREAS, all JRB members were appointed and the first JRB meeting was held within 14 days after the notice was published under Wisconsin Statutes Sections 66.1105 (4)(a) and (e); and WHEREAS, the JRB has reviewed the public record, planning documents, the resolution adopted by the Plan Cornmission approving the boundaries of the District and adopting the Project Plan, and the resolution passed by the Common Council approving the creation of the District under Wisconsin Statutes Section 66.1105 (4)(gm); and WHEREAS, project costs benefitting the District are to be made outside of, but within a one- half mile radius of the District, pursuant to Wisconsin Statutes Section 66.1105(2)(f)1.n, as identified in'the Project Plan; and WHEREAS, the JRB has considered whether, and concluded that, the District meets the following criteria: 1. The development expected in the District would not occur without the use of tax increment financing and the creation of a tax incremental district. 2. The economic benefits of the District, as measured by increased employment, business and personal income and property value, are sufficient to compensate for the cost of the improvements. 3. The benefits of the proposal outweigh the anticipated tax increments to be paid by the owners of property in the overlying taxing districts. City of Oshkosh of Wisconsin, TID No. 30 joint Review Board Resolution Page 65 NOW, THEREFORE, BE IT RESOLVED that the JRB approves the creation of this District. BE IT FURTHER RESOLVED that in the judgment of the JRB, the development described in the Project Plan, the information provided by the City, and the public record and planning documents relating to the District, would not occur without the creation of the District. Passed and adopted this day of M&(-, 2016. Joint Review Board Representing Winnebago County Oshkosh .Area School District Fox Valley Technical College District City of Oshkosh /l/ G%zti Public Member City of Oshkosh of Wisconsin, TID No. 30 joint Review Board Resolution Page 66 EXHIBIT C Estimate of Property Project Costs June 21, 2017 Tax Incremental Financing Policy and Application Sources an4 Uses :of Funds of total p ect.e&ts Identify ffunds .pso.use *- i � mezzanine financing, government. financing, -other anticipated types 6 fpjablC.assistance a6d--aftvotlierwes• � of methods of A �i . ianc . Ingi Developer Equity: M68 of ]p u-. illig -Amount" $ per SF.0filuiWing Area iA Land Ac Wiqoo-.. q 19:1 $T. 37 '.1 Dem` o1jt16n-*.,. I.0$,ZOo 0;' SF environmental Remedlati.w. X31;000: $.!,Q7 I.SF Site -Cl *�aiidPrepar4tibn: $10) Sr -Soft Obswpd�s: $591,557 y20E33ISF Soft Coit CoAtingency-•1 $0,= $1.371 -SF Harii C. bns.tft.i.di.oh Costs: TIF Asslstanc* e* $98.164- SF T6,td Project Costs:. ,$3j889a091 5 /'SF Sources of Funds of total p ect.e&ts Equity Developer Equity: .26.6,- % y.; HTC' Equity investor Othet tq4it- $ 742,$.45 19:1 ojQ T6tal Equity: ,Loan$ Rate Terin $ %Q trios. Permanent Financing: 2,925,000 4.5 25- TIF Asslstanc* e* $4 71 iYO, dftylot ReconcillfAbn -61A-8 22 'Total SoU- *rC t S. - of Funds Financing 'SourceAmount. Terms: lkegsftnter.os.t. Contact tAformation Equity:. Discovery Pipp elles Cash -mgoudreafi@discovefy-propertiet..com - Loans j::Gho1ji,-e: Bank 25 yearst:(0,14,5C/10 0 lax Incremental Financing - Polio and Application F6r'.M' 'a" (in usfcorrespandf.o zine Iletns fqr Flses ofPunds on previous Land Acquisition Dentolition .Site Clearance.;.and.'P'rc_para.i,ion lnfiAstriucture: IItilitiesfremoval &bj600; Lltlitiesfinstallatiori $ - Hazardous,-M;at.er'ials.Renioval $$t-goq Other(-) Total Site Clearance and Preparation $388,599 Soft Costs/Fees Ar-;hitec(/Ehgijie , er Developer Fee ( Appraisal -4j8QO 801I.T.esting. :$ Maiket. Study 4,000 uobO. Insurance Title/Recording/Transfer :5.060 Building Perii* Mortgage'Fee.s; 41.0-00 Construction Interest $` Gomruissions .Marketing Real. -Estate Taxes: Other nxes :Miler Hlstoric.TaX: Credit Consultants Sub=W-tal S-ok-Ops.ts/Fegst Soft Cost Contingency Schedule 1 Payment Schedule Subject to the City's annual receipt of Available Tax Increment and the terms and conditions of the Development Agreement, the City shall pay to Developer the total Project Increment Surplus received by the City for the prior year: Payment Date Payment Amount November 1, 2018 Available Tax Increment for 2017 November 1, 2019 Available Tax Increment for 2018 November 1, 2020 Available Tax Increment for 2019 November 1, 2021 Available Tax Increment for 2020 November 1, 2022 Available Tax Increment for 2021 November 1, 2023 Available Tax Increment for 2022 November 1, 2024 Available Tax Increment for 2023 November 1, 2025 Available Tax Increment for 2024 November 1, 2026 Available Tax Increment for 2025 November 1, 2027 Available Tax Increment for 2026 November 1, 2028 Available Tax Increment for 2027 November 1, 2029 Available Tax Increment for 2028 November 1, 2030 Available Tax Increment for 2029 November 1, 2031 Available Tax Increment for 2030 November 1, 2032 Available Tax Increment for 2031 November 1, 2033 Available Tax Increment for 2032 November 1, 2034 Available Tax Increment for 2033 November 1, 2035 Available Tax Increment for 2034 2 June 21, 2017 November 1, 2036 Available Tax Increment for 2035 November 1, 2037 Available Tax Increment for 2036 November 1, 2038 Available Tax Increment for 2037 November 1, 2039 Available Tax Increment for 2038 November 1, 2040 Available Tax Increment for 2039 November 1, 2041 Available Tax Increment for 2040 November 1, 2042 Available Tax Increment for 2041 November 1, 2043 Available Tax Increment for 2042 The amount payable to the Developer will be ninety percent (90%) of Available Tax Increment. The total amount may vary based upon final costs, assessments, increment, and contribution adjustments. However, the parties estimate as of the date this Agreement is executed that the City's contribution to be $566,000.00 over the life of the District. 3 May 4, 2017 EXHIBIT E Projected District Revenue and Expenses See attached June 21, 2017 Y0 N oN O Awl c C O U 0 M tD n 0 m O H N m a m tD n 0 m o H N m a to tD n 0 m 0 H `t^t m `� m 0) H H H H N 0 0 0 0 0 N N N N N 0 0 0 0 0 N N N N m 0 0 0 0 0 m m m m m 0 0 0 0 0 m m m m a 0 0 0 0 0 a 0 4r. to a +° O O O Y N N N N N N N N N N N N N N N N N N N N N N N N N N Mt N N F- mtD 00 tD ID a to a c0 H m n 0 N 0 It It H H n It 0 U C Ma 00 a m to tD O m a N m m N H m 0 tD O N m 0 n It m H m to m o m a N wLn o n N a a O N U '3 c H ri m m Ln H tD N ri N tD .i m o V n ti V r- C C N N m O m m 0 H 00 00 n n l0 to to to a a M N N H > H Q � 0 00000000000000000000000000 h a U m D N D m m to u' 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o,cstn m n c1Ov n N m r m m Q to o0 m m 0 a M m n m M m m n m M M o m N m H n n N N w o H 0) j 0 0 to m 0 O O m n H 00 tD a m N It 0N tD O N N N m a a 0 N ll O lD 0 H M n a 0 M n H O to m a 0 lD O It m a 0 N 0 m O m ♦+ w H N N m M m V d' to Lt Lr W to n n N 00 00 m m o 0 o ti ci N ri rp m N N N N N N N N N N N N N N N N N N N m M M m m m n ~ w n CL w m a ' G C A A 0 0 0 0 0 0 0 0 o o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 > > 'O m 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O 10 N C 0 0 0 0 0 O rl '-I c-1 r1 0 C 0 0 0 e -i r-1 .i e-1 N 0 0 0 C 0 e -I rl .-1 c -I ci 0 0 C 0 0 ci c -I H e -I rl C C C 0 C r-1 r-1 ri r-1 �-1 C 0 ri e-1 O tD �' U « E .o H M ° Q a n v `u > a o a 0 c o O y := J O bo o�3 o O Du 0 Uy 000 000 v n v >' a c y U O o c E- p �U H a n H tD N m n 0 tD 7, m N wH n N m N 0 N a j y C m 00 n m lD r n w w to to O m O H' N' to to m m W m a U1 lD n tD n n 00 m 0 m O H N 0 0 a N 0 H c c A y N Ln u1 m Ln ul tD tDtD tD to to to to tD l0 N n N r m N '>a H « >, a CLw u > N a H H m m n 0 N m m N 0 n m a N m n M n n N N 0 m �O N N m H m 0 n n lD lD n n 0 m H m m n m O a m a 0 lD N m D d 7 n O m lD 0 H a n o M ll m N m m N m 0 N 0 a m a 0 'E C N tlj to tD lD lD r, r: ri 0' 00 00 00 Ol 01 Ol o o o H' 0' Ol D) o o r4 o m ,C U N H H H H H H H H H H H H H H H N N N N N N N m m m N m C n v O m .y / Oo m m 0 a to m n m m m m n m to v1 O m N m H n n N N tD to m LD N H U O O to m 0 O O' M n H 0 to a m N a O N 0 O N N N m a a O NR o O 0 H m n0 a 0 M l- H M m a 0 lc a O O i a N N m O 0 m n N to m O �p O W HN' N m m m V V u1 m m w tD r n r 00 0 Dl m o o O 'i H N N m m u • 0O v m N N N N N N N N N N N N N N N N N N N m m m m m m m m It v p y W 0 O c LC O > .f A E> o o o «. c m o LL U C 0 00 ri o Di t c v w 4) m m > C >o a 8 • Q L N c Ln m 0q m m n m to M m n m m to O m N m H n n N N lD m m tD m y �^ L tD m 0 0 0 a m N N N N m a tD CO H In n 0 in m a c lD N m Co tD m m n H 0 N t0 O It 0 N 0 O a 0 M n H tD O a m a 0 M n N m L Ol E N N m N N N m m V d� to NNN N N m Ln tD tD n N N N N N n N W o m N N N N N m o 0 o .i N M m m m H N N m m m m m V a E • t • H w u n v_ c 3 c • t u `e N lD n 00 m o H H H H N H N m a to N N N N N 0 n 0 m O N N N N m H N M a M M m m M m l0 n 0 m O m m m m a H N M a a a + m U >} 0 0 0 0 0 N N N N N 0 0 0 0 0 N N N N N 0 0 0 0 0 N 0 0 0 0 010 N N 0 0 0 0 N 0 0 0 0 O W N N N N N N N N N N N N N N N F- D yy Z W Q Y0 N oN O Awl c C O U 0 M EXHIBIT F 10 Year Internal Rate of Return (IRR) May 4, 2017 EHLERS LEADERS IN PUBLIC FINANCE 19 August 2016 Mr Mark Rohloff City Manager City of Oshkosh 215 Church Ave Oshkosh WI 54901 RE: 105 Washington Avenue Redevelopment Dear Mr. Rohloff, Further to our several conference calls, and per your subsequent request, Ehlers was asked to review and perform an analysis on the following information provided in the Developer's completed Oshkosh TIF application for the 105 Washington Avenue project: ■ Brief description of project (conversion of historic 29,100sf building into 20 apartments with 20 garage stalls in parking lot) and rationale for same; ■ Request for partial purchase of City property with City participation to include $87K City reimbursement for the Developer's cost of parking lot renovations for the City (2.25% of total cost); ■ Developer's sources/uses of funds —Total cost $3.889mm; Developer equity $1.033mm (26.5%), and assumed sale of Historic Tax Credits (HTC) netting $743K (19.1% of total); ■ PAYGO TIF request for net $471,858 receipts as increment is achieved (TIF is not monetized, so no corresponding debt is reflected). ■ Developer's revenue and expense projections — Net Cash Flow to Developer Year 11 is just $2,270 with no TIF assistance, and is $26,289 with TIF. Also included with the information was a third -party analysis by Investa Analytics evaluating costs and returns, including a recap of new HTC funds and further detail on the assumptions. The following are some of the conclusions of reviewing the Investa projections: 1) TIF Receipts are included "above the line" in the NOI calculation, thereby inflating reversionary value and IRR; 2) Value (with TIF included in NOI) and 10 year IRR (Year 11 NOI used in reversion) are $2.058mm and (4.22%) respectively, i.e., negative return. Value is 53% of cost; 3) Value (w/o TIF) and Year 10 IRR are $1.758mm and negative (13.68%). Value is 45% of cost. See Ehlers Review below for additional comment; 4) Cap rate 8.0%. EHLERS REVIEW: I reviewed the information noted above, including spot-checking the Investa calculations and projections. This information was then included in our template to evaluate for adequacy with and without TIF assistance. In our evaluation, the TIF participation was reflected "below the line" as 1-800-552-1171 1 www.ehlers-inc.com Ift EHLERS LEADERS IN PUBLIC FINANCE additional Developer cashflow, rather than included in the N01 calculation. Additionally, our calculations included replacement reserves in the project operating expenses, which slightly reduced N01. Per the City's TIF application procedures, Year 11 N01 was used in the reversion analysis. The IRR in either event was negative at (11.05%) with TIF assistance, and (15.15%) without such assistance. The cash -on -cost return was less than 1.0%. Both analyses assumed the $87,458 reimbursement by the City for parking lot renovations was contributed. Additionally, given the upscale finishes and nature of the project and its downtown location, we tested cap rate sensitivity by reducing the rate from 8.0% to 7.0% and also 6.0%. This resulted in IRR's with TIF assistance of (5.73%) at a 7.0% cap, and (1.31%) at 6.0%. Without TIF assistance, the returns are (8.54%) at the 7.0% cap, and (3.45%) at a 6.0% rate. It is noted that no cost of sale (commission) was provided in the Developer's analysis, which would further reduce the ultimate project returns. These commissions are usually in the range of 3-6% of the gross sales price. EHLERS EXCLUSIONS: The information in the Investa report included a fairly comprehensive market comparison for rental rates, resulting in rents ranging from $.85 to $.93/SF. We did not confirm with outside brokers as to rental rates in the downtown Oshkosh market given the time limitations of the engagement, however based on our experience, and review against the competitive set, these rates appear to be reasonable. CONCLUSION: Based on our analysis and the exclusions noted above, the project returns a negative internal rate of return, even with the TIF, City grant, and HTC participation. However, taking into account the project location and finish level which may ultimately provide for increased rents in the future, we recommend incorporating a "look back" provision in your consideration, pursuant to the City's policy. Copies of our base analysis are included with this letter report. Please let me know if you need additional background or information on this matter. Respectfully, Frank Roman Municipal Advisor Cc: M. Harrigan T. Taves 1-800-552-1171 1 www,ehiers-inc.com 19 EHLERS IEAOERS IN PUBLIC FINANCE Developer Financing - Series A - Mortgage Developer Financing - Series B Developer Financing - Series C DEVELOPER EQUITY HTC EQUITY Subtotal Grants - City Parking Lal Reconstruction Grants Deferred Developer Fee Fee Waiver Other 0 < check aG�cautgrrfoN<c�si's Land. , geriNiliifon 5,51% 2,78% 10,720 5,410 En mediation 0,80% 1,550 Site GlearantxlF?taparation 0.77% 11500 closing Costs 0,00% 0 CGh7$TFtUCT10�(OS?8' 5,894�ib6 14.3095 t44,53$i. Building/Land Improvements 73,90% 143,697 Tenant Improvements 0,00% 0 Permits 0,43% 841 SACMAC/Met C SAC/UAC 0,00% 0 Park Dedication 0 000% 0 General Requirements 0,00% 0 Contractors Fee 0.00% 0 Builder's Risk 0,00% 0 Contingency 0.00% 0 SOFT COSTS PROFESSIONAL SERVICES' 229;60b.00 5.89'%1 11,480`, Architectural, Engineering & Professional Fees 2,74% 5,335 Site 0;00% 0 Insurance 0,06% 125 Environmental 0,00% 0 Survey 0,00% 0 Historic Tax Credit Consultants 1.31% 2,550 Market Research 0.10% 200 Marketing 0,13% 250 Appraisals 0,12% 240 Cost Certification 0,00% 0 Legal/Accounting - Development 0,39% 750 Soft Cost Contingency - ^," 21,16% 2,000 FINANCINGCOSTS :63 000 ?' 'F.62% 3,1b0 Construction Period Interest 1.44% 2,800 Issuance Fee 0.00% 0 Underwriter--�='" _ 0,00% 0 Bridge Loan 0,00°/ 0 Title Insurance,{_ „ , 0100% 0 Lender Legal 0.00% 0 Bond Counsel ''- 0,001/6 0 Trustee 0,00% 0 Mortgage Registration Tax 0.00% 0 Debt Service Reserve 000% 0 Financing Fee �� 0.05% 100 Escrows Misc COI f 0,00% 0 Title/Recording/Mortgage Registration Tax 0100% 0.13% 0 250 PERMANENT LOAN = 0.00% Or ACCRt1E06 0,ENS1°S 0,00% 0 REAL STAT&TAXES ,W 0,28% 537. PROJECT AAMAGEMENi 312,003 : 8,02% 1B,BOOi Developer Fee 10.0 ' - 8,02 15,600 CASH=ACCOUNTS 4 - 0.00%0. Inputted Expenses 0,00% 0 Working Cap M 0.00% 0 Management Start up 0.00% 0 TOTAL USES 194,455 0 < check Alk EHLERS LEADERS IN PUBLIC FINANCE City of Oshkosh WI 105 Washington Ave - With TIF 20 Apartment Units Rent - Residential 1 bedroom 2 bedroom 3 bedroom Total Apartment Rental Income Other Residential Income Garage 10 0$80, 100$150 Storage Misc Internet Total Other Residential Income Gross Revenue Apartment Vacancy Loss (stabilized) Residential Operating Costs Administrative Payroll Marketing Total Utilities Insurance Turnover Total Maintenance Total Residential Operating Management and Other Costs Management Fees Property Taxes Reserves Total Expenses $34,656$0.93 $151,704 $0.96 $24,648 $0.85 17,584 20 $211,008 18,740 $0.94 $27,600 $238,608 ($11.930.40)' 6.41 % % of EG I Unit Unit Unit Unit Unit Unit Unit Operating Expense Ratio: 43.1% $185 $361 $1,452 $600 $0 $875 $3.472 $726 $537 IL U) LLA UJ. 6 O W O..N OO Or u o c6 M N W N M N 0 o '! m N _ 00 NO r -a op W O No NN W NON ),ry •' W 0 0 0 0 W r r N r N N M tl co W d N CSO '}'- h (O v N tf'1 V' T V N O M CD cr Na h O H a0 p N r r N N N N M W •Nt000OM tO N_ M �SWOW WOOio U2 LL'a I MOO 0al LL W . . 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