Loading...
HomeMy WebLinkAboutItem V Project Plan Organizational Joint Review Board Meeting: Scheduled for January 2, 2018 Public Hearing: Scheduled for January 2, 2018 Approval by Plan Commission: Scheduled for January 2, 2018 Adoption by Common Council: Scheduled for January 23, 2018 Approval by the Joint Review Board: TBD December 28, 2017 Project Plan for the Creation of Tax Incremental District No. 35 (Oshkosh Avenue Corridor) Tax Incremental District No. 35 Creation Project Plan City of Oshkosh Officials Common Council Steve Cummings Mayor Steve Herman Deputy Mayor Debra L. Allison-Aasby Council Member Lori Palmeri Council Member Caroline Panske Council Member Thomas R. Pech, Jr. Council Member Jake Krause Council Member City Staff Mark Rohloff City Manager Allen Davis Community Development Director Lynn Lorenson City Attorney Darryn Burich Planning Director Kelly Nieforth Economic Development Services Manager Trena Larson Finance Director Pamela Ubrig City Clerk Plan Commission David Borsuk John Kiefer Edward Bowen Kathleen Propp Thomas Fojtik, Chair Robert Vajgrt Mike Ford Mayor Steve Cummings John Hinz Joint Review Board Mark Rohloff, City Manager City Representative Mark Harris, County Executive Winnebago County Melissa Kohn, Director – Oshkosh Campus Fox Valley Technical College District Allison Garner, School Board President Oshkosh School District To Be Appointed Public Member Table of Contents EXECUTIVE SUMMARY ........................................................................................................................................... 4 TYPE AND GENERAL DESCRIPTION OF DISTRICT ........................................................................................ 6 PRELIMINARY MAPS OF PROPOSED DISTRICT BOUNDARY ...................................................................... 7 MAPS SHOWING EXISTING USES AND CONDITIONS ................................................................................. 10 PRELIMINARY PARCEL LIST AND ANALYSIS ................................................................................................. 13 EQUALIZED VALUE TEST ..................................................................................................................................... 15 STATEMENT OF KIND, NUMBER AND LOCATION OF PROPOSED PUBLIC WORKS AND OTHER PROJECTS ................................................................................................................................................................ 16 MAP SHOWING PROPOSED IMPROVEMENTS AND USES ......................................................................... 21 DETAILED LIST OF PROJECT COSTS .............................................................................................................. 23 ECONOMIC FEASIBILITY STUDY, FINANCING METHODS, AND THE TIME WHEN COSTS OR MONETARY OBLIGATIONS RELATED ARE TO BE INCURRED .................................................................. 24 ANNEXED PROPERTY........................................................................................................................................... 28 ESTIMATE OF PROPERTY TO BE DEVOTED TO RETAIL BUSINESS ...................................................... 28 PROPOSED ZONING ORDINANCE CHANGES ................................................................................................ 28 PROPOSED CHANGES IN MASTER PLAN, MAP, BUILDING CODES AND CITY OF OSHKOSH ORDINANCES .......................................................................................................................................................... 28 RELOCATION ........................................................................................................................................................... 29 ORDERLY DEVELOPMENT OF THE CITY OF OSHKOSH ............................................................................. 29 LIST OF ESTIMATED NON-PROJECT COSTS ................................................................................................. 29 OPINION OF ATTORNEY FOR THE CITY OF OSHKOSH ADVISING WHETHER THE PLAN IS COMPLETE AND COMPLIES WITH WISCONSIN STATUTES 66.1105 ...................................................... 30 CALCULATION OF THE SHARE OF PROJECTED TAX INCREMENTS ESTIMATED TO BE PAID BY THE OWNERS OF PROPERTY IN THE OVERLYING TAXING JURISDICTIONS ..................................... 32 _____________________________________________________________________________________________ Project Plan TID No. 35 Creation City of Oshkosh Prepared by Ehlers Page 4 December 28, 2017 SECTION 1: Executive Summary Description of District Tax Incremental District (“TID”) No. 35 (“District”) is a proposed district “in need of rehabilitation or conservation” comprising 65.56 acres located generally along Oshkosh Avenue between Interstate 41 and the Fox River. The District will be created to pay the costs of public infrastructure and other costs needed to facilitate redevelopment along this corridor that is expected to occur because of the construction of Oshkosh Corporation’s new global headquarters on a portion of the Lakeshore Municipal Golf Course to the immediate north of the District. Estimated Total Project Cost Expenditures The City anticipates making total expenditures of approximately $12.25 million (“Project Costs”) to undertake the projects listed in this Project Plan (“Plan”). Project Costs include an estimated $10.25 million in funding for public infrastructure including: street improvements; water and sanitary sewer system improvements; storm water management improvements; environmental contingency; streetscaping and landscaping; and a traffic impact analysis. Public infrastructure identified in the Plan is expected to be installed in 2018, except for the Sawyer Street extension which is projected to be constructed in 2026 based on cash flow. Remaining costs include: $1.6 million to cash fund a loan and grant program for rehabilitation projects and $436,000 for administrative costs to be incurred over the life of the District. Incremental Valuation The City projects that new land and improvements value of approximately $28.5 million will result from redevelopment activity within the District. This redevelopment activity is likely to include construction of a hotel, convenience store, office building, restaurant, a branch bank and multi-tenanted retail space. (“Project”). This additional value will be a result of the improvements made and projects undertaken within the District. A table detailing assumptions as to the development timing and associated values is included in Section 10 of this Plan. Expected Termination of District Based on the Economic Feasibility Study located within this Plan the District is projected to close in 2043, three years prior to the end of its statutory maximum life of 27-years. Summary of Findings As required by Wis. Stat. § 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 reaching this determination, the City has considered the substantial investment that is needed to rehabilitate the infrastructure within this corridor to accommodate the traffic and utility requirements associated with both anticipated redevelopment in the District as well as the construction of Oshkosh Corporation’s new global headquarters which will be accessed via roads connecting to Oshkosh Avenue. Absent the use of tax incremental financing, the City is unable to fully fund this program of infrastructure improvements. _____________________________________________________________________________________________ Project Plan TID No. 35 Creation City of Oshkosh Prepared by Ehlers Page 5 December 28, 2017 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 Project’s economic benefits which include: an estimated $28.5 million increase in property valuation; construction jobs; retail, service and professional jobs; expansion of available retail and commercial services; improvement of vehicular traffic flow and pedestrian safety along a gateway corridor providing access to the Central City from the interstate, and provision of the necessary infrastructure needed to accommodate construction of Oshkosh Corporation’s global headquarters to the immediate north. 3. The benefits of the proposal outweigh the anticipated tax increments to be paid by the owners of property in the overlying taxing jurisdictions. As required by Wis. Stat. § 66.1105(4)(i)4., a calculation of the share of projected tax increments estimated to be paid by the owners of property in the overlying taxing jurisdictions has been prepared and can be found in Appendix A of this plan. However, because the Project would not occur without the use of tax incremental financing, these tax increments would not be paid but for creation of the District. Accordingly, the City finds that the benefits expected to be realized as set forth above outweigh the value of the tax increments to be invested in the Project. 4. Not less than 50% by area of the real property within the District is in need of conservation or rehabilitation within the meaning of Wis. Stat. § 66.1337(2m)(a). 5. Based upon the findings, as stated 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. 6. The Project Costs relate directly to the rehabilitation or conservation of property in the District consistent with the purpose for which the District is created. 7. The improvement of such area is likely to enhance significantly the value of substantially all of the other real property in the District. 8. The equalized value of taxable property of the District, plus the value increment of all existing tax incremental districts within the City, does not exceed 12% of the total equalized value of taxable property within the City. 9. The City estimates that less than 35% of the territory within the District will be devoted to retail business at the end of the District’s maximum expenditure period, pursuant to Wis. Stat. § 66.1105(5)(b) and 66.1105(6)(am)1. 10. The Project Plan for the District in the City is feasible, and is in conformity with the Master Plan of the City. _____________________________________________________________________________________________ Project Plan TID No. 35 Creation City of Oshkosh Prepared by Ehlers Page 6 December 28, 2017 SECTION 2: Type and General Description of District Located generally along Oshkosh Avenue between Interstate 41 and the Fox River, this 65.56-acre District is being created by the City under the authority provided by Wis. Stat. § 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 is in need of conservation or rehabilitation within the meaning of Wis. Stat. § 66.1337(2m)(a). Creation of the District will provide the means to pay the costs of public infrastructure needed to facilitate redevelopment along this corridor that is expected to occur because of the construction of Oshkosh Corporation’s new global headquarters on a portion of the Lakeshore Municipal Golf Course to the immediate north of the District. The Project Costs included in this Plan relate directly to the rehabilitation or conservation or property consistent with the purpose for which the District is created. _____________________________________________________________________________________________ Project Plan TID No. 35 Creation City of Oshkosh Prepared by Ehlers Page 7 December 28, 2017 SECTION 3: Preliminary Maps of Proposed District Boundary _____________________________________________________________________________________________ Project Plan TID No. 35 Creation City of Oshkosh Prepared by Ehlers Page 8 December 28, 2017 _____________________________________________________________________________________________ Project Plan TID No. 35 Creation City of Oshkosh Prepared by Ehlers Page 9 December 28, 2017 _____________________________________________________________________________________________ Project Plan TID No. 35 Creation City of Oshkosh Prepared by Ehlers Page 10 December 28, 2017 SECTION 4: Maps Showing Existing Uses and Conditions _____________________________________________________________________________________________ Project Plan TID No. 35 Creation City of Oshkosh Prepared by Ehlers Page 11 December 28, 2017 _____________________________________________________________________________________________ Project Plan TID No. 35 Creation City of Oshkosh Prepared by Ehlers Page 12 December 28, 2017 _____________________________________________________________________________________________ Project Plan TID No. 35 Creation City of Oshkosh Prepared by Ehlers Page 13 December 28, 2017 City of Oshkosh, WI Tax Increment District # 35 Base Property Information District Classification Map Ref # Parcel Number Street Address Acreage Land Imp Total Equalized Value Ratio Land Imp Total In Need of Conservation or Rehabilitation 1 1610980000 1886 RATH LN 1.971 343,900 3,550,800 3,894,700 98.14% 350,418 3,618,097 3,968,514 1.971 2 1610970000 1930 RATH LN 0.969 169,000 657,600 826,600 98.14% 172,203 670,063 842,266 0.969 3 1610900000 0 RATH LN 0.203 14,800 12,000 26,800 98.14% 15,080 12,227 27,308 4 1610940000 0 OSHKOSH AVE 0.294 15,000 10,800 25,800 98.14% 15,284 11,005 26,289 5 1610870900 0 OMRO RD 0.458 24,700 0 24,700 98.14% 25,168 0 25,168 6 1610870800 1874 OSHKOSH AVE 1.192 39,600 93,900 133,500 98.14% 40,351 95,680 136,030 1.192 7 1610870600 1870 OSHKOSH AVE 1.434 196,700 403,100 599,800 98.14% 200,428 410,740 611,168 8 1610870401 0 OSHKOSH AVE 0.387 19,200 0 19,200 98.14% 19,564 0 19,564 9 1610870301 1844 OSHKOSH AVE 0.912 32,000 78,900 110,900 98.14% 32,606 80,395 113,002 0.912 10 1610870201 1820 OSHKOSH AVE 0.564 25,300 108,300 133,600 98.14% 25,779 110,353 136,132 0.564 11 1610870500 0 OSHKOSH AVE 0.091 0 0 0 98.14% 0 0 0 12 1610870000 1810 OSHKOSH AVE 2.187 261,500 599,700 861,200 98.14% 266,456 611,066 877,522 2.187 13 1608560100 1750 OSHKOSH AVE 0.492 32,600 112,900 145,500 98.14% 33,218 115,040 148,258 0.492 14 1608560000 1746 OSHKOSH AVE 0.200 14,600 57,000 71,600 98.14% 14,877 58,080 72,957 0.200 15 1608550000 1732 OSHKOSH AVE 0.750 38,500 50,600 89,100 98.14% 39,230 51,559 90,789 0.750 16 1608540000 0 OSHKOSH AVE 0.995 33,200 0 33,200 98.14% 33,829 0 33,829 17 1608530000 1714 OSHKOSH AVE 0.172 13,600 65,200 78,800 98.14% 13,858 66,436 80,293 0.172 18 1608520000 0 OSHKOSH AVE 1.830 49,200 0 49,200 98.14% 50,132 0 50,132 19 1608510000 0 OSHKOSH AVE 1.506 40,100 0 40,100 98.14% 40,860 0 40,860 20 1608500000 1634 OSHKOSH AVE 1.004 33,400 82,400 115,800 98.14% 34,033 83,962 117,995 1.004 21 1608490000 1620 OSHKOSH AVE 1.004 33,400 86,200 119,600 98.14% 34,033 87,834 121,867 1.004 22 1608480000 1610 OSHKOSH AVE 1.004 33,400 78,100 111,500 98.14% 34,033 79,580 113,613 1.004 23 1608600000 1260 N WESTFIELD ST 6.335 0 0 0 98.14% 0 0 0 24 1611800000 1705 OSHKOSH AVE 0.751 29,500 140,200 169,700 98.14% 30,059 142,857 172,916 0.751 25 1608610100 1719 OSHKOSH AVE 0.193 14,500 58,500 73,000 98.14% 14,775 59,609 74,384 0.193 26 1608620000 1725 OSHKOSH AVE 0.193 14,500 64,700 79,200 98.14% 14,775 65,926 80,701 0.193 27 1608590000 1731 OSHKOSH AVE 0.219 15,300 49,900 65,200 98.14% 15,590 50,846 66,436 0.219 28 1608590100 1735 OSHKOSH AVE 0.236 16,000 80,000 96,000 98.14% 16,303 81,516 97,819 0.236 29 1608580200 1743 OSHKOSH AVE 0.152 11,900 81,200 93,100 98.14% 12,126 82,739 94,864 0.152 30 1608580000 1803 OSHKOSH AVE 0.407 22,700 65,200 87,900 98.14% 23,130 66,436 89,566 0.407 31 1612590000 1811 OSHKOSH AVE 0.528 27,500 81,800 109,300 98.14% 28,021 83,350 111,372 0.528 32 1611700000 1815 OSHKOSH AVE 0.570 25,500 98,600 124,100 98.14% 25,983 100,469 126,452 0.570 33 1611690000 1817 OSHKOSH AVE 1.080 36,900 76,300 113,200 98.14% 37,599 77,746 115,345 1.080 34 1611680000 1823 OSHKOSH AVE 0.329 19,700 66,200 85,900 98.14% 20,073 67,455 87,528 0.329 35 1611670000 1845 OSHKOSH AVE 0.340 20,100 109,200 129,300 98.14% 20,481 111,270 131,751 0.340 36 1611660000 1849 OSHKOSH AVE 0.503 26,500 63,600 90,100 98.14% 27,002 64,805 91,808 0.503 37 1611650000 1194 N KOELLER ST 0.504 26,500 80,900 107,400 98.14% 27,002 82,433 109,436 0.504 38 1611640000 1184 N KOELLER ST 0.256 16,800 72,600 89,400 98.14% 17,118 73,976 91,094 0.256 39 1611630000 1178 N KOELLER ST 0.425 23,500 90,300 113,800 98.14% 23,945 92,011 115,957 0.425 40 1611620100 1170 N KOELLER ST 0.295 18,300 90,300 108,600 98.14% 18,647 92,011 110,658 0.295 41 1611620000 1164 N KOELLER ST 0.152 11,900 60,400 72,300 98.14% 12,126 61,545 73,670 0.152 42 1611550000 0 OSHKOSH AVE 1.716 52,900 0 52,900 98.14% 53,903 0 53,903 43 1611590000 1062 N KOELLER ST 7.790 0 0 0 98.14% 0 0 0 7.790 44 1608700101 900 N KOELLER ST 10.760 1,146,300 802,100 1,948,400 98.14% 1,168,025 817,302 1,985,327 10.760 45 1600550000 1412 N EAGLE ST 0.126 14,500 86,700 101,200 98.14% 14,775 88,343 103,118 0.126 46 1600540000 1536 OSHKOSH AVE 0.168 10,700 67,500 78,200 98.14% 10,903 68,779 79,682 0.168 47 1600530000 1530 OSHKOSH AVE 0.252 16,600 75,200 91,800 98.14% 16,915 76,625 93,540 0.252 48 1600520000 1522 OSHKOSH AVE 0.378 21,500 38,400 59,900 98.14% 21,907 39,128 61,035 0.378 49 1600510200 1512 OSHKOSH AVE 0.180 13,900 86,700 100,600 98.14% 14,163 88,343 102,507 50 1600510100 1508 OSHKOSH AVE 0.180 13,900 86,700 100,600 98.14% 14,163 88,343 102,507 Parcels 1 - 50 Assessment Information Equalized ValueProperty Information SECTION 5: Preliminary Parcel List and Analysis _____________________________________________________________________________________________ Project Plan TID No. 35 Creation City of Oshkosh Prepared by Ehlers Page 14 December 28, 2017 City of Oshkosh, WI Base Property Information Base Property Information District Classification Map Ref # Parcel Number Street Address Acreage Land Imp Total Equalized Value Ratio Land Imp Total In Need of Conservation or Rehabilitation 51 1600500000 1502 OSHKOSH AVE 0.205 12,100 48,700 60,800 98.14% 12,329 49,623 61,952 0.205 52 1600490000 0 OSHKOSH AVE 0.126 1,000 0 1,000 98.14% 1,019 0 1,019 53 1600480000 1414 OSHKOSH AVE 0.237 16,000 101,700 117,700 98.14% 16,303 103,627 119,931 54 1600470000 1406 OSHKOSH AVE 0.196 14,400 73,400 87,800 98.14% 14,673 74,791 89,464 0.196 55 1600460000 1402 OSHKOSH AVE 0.187 28,200 37,300 65,500 98.14% 28,734 38,007 66,741 0.187 56 1600430000 1320 OSHKOSH AVE 0.541 81,200 98,400 179,600 98.14% 82,739 100,265 183,004 0.541 57 1600420000 1306 OSHKOSH AVE 0.327 57,000 217,800 274,800 98.14% 58,080 221,928 280,008 0.327 58 1600410000 0 FOX ST 0.059 4,400 0 4,400 98.14% 4,483 0 4,483 59 1600390000 0 OSHKOSH AVE 0.144 21,700 0 21,700 98.14% 22,111 0 22,111 0.144 60 1600380000 1236 OSHKOSH AVE 0.121 18,100 9,900 28,000 98.14% 18,443 10,088 28,531 0.121 61 1600370000 0 OSHKOSH AVE 0.121 18,100 0 18,100 98.14% 18,443 0 18,443 0.121 62 1600360000 1226 OSHKOSH AVE 0.180 27,100 103,500 130,600 98.14% 27,614 105,462 133,075 0.180 63 1610980000 0 OSHKOSH AVE 0.180 0 0 0 98.14% 0 0 0 64 1610970000 1218 OSHKOSH AVE 0.180 0 0 0 98.14% 0 0 0 65 1610900000 1212 OSHKOSH AVE 0.090 0 0 0 98.14% 0 0 0 66 1610940000 1208 OSHKOSH AVE 0.266 0 0 0 98.14% 0 0 0 67 1610870900 1415 RAINBOW DR 0.046 6,000 28,900 34,900 98.14% 6,114 29,448 35,561 68 1610870800 1202 OSHKOSH AVE 0.160 29,600 90,000 119,600 98.14% 30,161 91,706 121,867 69 1610870600 1539 OSHKOSH AVE 0.421 18,900 57,700 76,600 98.14% 19,258 58,794 78,052 0.421 70 1610870401 1529 OSHKOSH AVE 0.270 17,300 61,200 78,500 98.14% 17,628 62,360 79,988 0.270 71 1610870301 1519 OSHKOSH AVE 0.270 17,300 122,700 140,000 98.14% 17,628 125,025 142,653 72 1610870201 1513 OSHKOSH AVE 0.270 17,300 51,700 69,000 98.14% 17,628 52,680 70,308 0.270 73 1610870500 1503 OSHKOSH AVE 0.183 11,800 61,800 73,600 98.14% 12,024 62,971 74,995 0.183 74 1610870000 1321 PUNHOQUA ST 0.113 13,000 97,800 110,800 98.14% 13,246 99,654 112,900 75 1608560100 1325 OSHKOSH AVE 0.257 26,200 148,100 174,300 98.14% 26,697 150,907 177,603 0.257 76 1608560000 1319 OSHKOSH AVE 0.329 31,900 109,300 141,200 98.14% 32,505 111,372 143,876 0.329 77 1608550000 1313 OSHKOSH AVE 0.147 17,700 92,300 110,000 98.14% 18,035 94,049 112,085 0.147 78 1608540000 1309 OSHKOSH AVE 0.152 18,900 69,400 88,300 98.14% 19,258 70,715 89,974 0.152 79 1608530000 1301 OSHKOSH AVE 0.137 13,700 55,800 69,500 98.14% 13,960 56,858 70,817 0.137 80 1608520000 1221 OSHKOSH AVE 0.127 13,100 110,900 124,000 98.14% 13,348 113,002 126,350 0.127 81 1608510000 1217 OSHKOSH AVE 0.127 13,100 49,700 62,800 98.14% 13,348 50,642 63,990 0.127 82 1608500000 1211 OSHKOSH AVE 0.127 13,100 48,200 61,300 98.14% 13,348 49,114 62,462 0.127 83 1608490000 1203 OSHKOSH AVE 0.101 10,200 68,500 78,700 98.14% 10,393 69,798 80,192 0.101 84 1608480000 0 OSHKOSH AVE 0.059 0 0 0 98.14% 0 0 0 85 1608600000 0 N SAWYER ST 0.330 0 0 0 98.14% 0 0 0 86 1611800000 1300 N SAWYER ST 4.140 0 0 65.558 3,720,000 10,735,400 14,455,400 3,790,503 10,938,863 43.6953 66.65% 14,729,366 Parcels 51 - 86 Assessment Information Equalized ValueProperty Information _____________________________________________________________________________________________ Project Plan TID No. 35 Creation City of Oshkosh Prepared by Ehlers Page 15 December 28, 2017 SECTION 6: Equalized Value Test The following calculations demonstrate that the City expects to be in compliance with Wis. Stats. § 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 $292,049,166. This value is less than the maximum of $471,813,384 in equalized value that is permitted for the City of Oshkosh. The City therefore expects to be in compliance with the statutory equalized valuation test and may proceed with creation of this District. District Creation Date 1/23/2018 Valuation Data Percent Valuation Data Currently Available Change Est. Creation Date 2017 Total EV (TID In)3,931,778,200 3,931,778,200 12% Test 471,813,384 471,813,384 Increment of Existing TIDs 277,319,800 277,319,800 Total Existing Increment 277,319,800 277,319,800 Projected Base of New District 14,729,366 0.00%14,729,366 Total Value Subject to 12% Test 292,049,166 292,049,166 Compliance PASS PASS City of Oshkosh, WI Tax Increment District # 35 Valuation Test Compliance Calculation _____________________________________________________________________________________________ Project Plan TID No. 35 Creation City of Oshkosh Prepared by Ehlers Page 16 December 28, 2017 SECTION 7: Statement of Kind, Number and Location of Proposed Public Works and Other Projects Project Costs are any expenditure made, estimated to be made, or monetary obligations incurred or estimated to be incurred as outlined in this Plan. Project Costs will be diminished by any income, special assessments or other revenues, including user fees or charges. If Project Costs incurred benefit territory outside the District, a 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, design and construction is completed. 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. The following is a list of public works and other tax incremental financing eligible projects that the City expects to make, or may need to make, in conjunction with the implementation of the District’s Plan. The map found in Section 8 of this Plan along with the Detailed List of Project Costs found in Section 9 provide additional information as to the kind, number and location of potential Project Costs. Right-of-Way and Easement Acquisition Acquisition of Rights-of-Way The City will 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 will 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 Acquisition of rights of way or easements necessary for extension of streets may require payment of relocation costs. Should relocation costs apply, these expenses are eligible Project Costs and 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 Wis. Stat. Chapter 32 and Wis. Admin. Code ADM 92. Site Preparation Activities Environmental Audits and Remediation If 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. _____________________________________________________________________________________________ Project Plan TID No. 35 Creation City of Oshkosh Prepared by Ehlers Page 17 December 28, 2017 Demolition 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, to provide access, and to control stormwater runoff. The City may need to remove and dispose of excess material, or bring in fill material to provide for proper site elevations. Expenses incurred by the City for site grading are eligible Project Costs. Utilities Sanitary Sewer System Improvements There are inadequate sanitary sewer facilities serving the District. To allow development to occur, the City will need to construct, alter, rebuild or expand sanitary sewer infrastructure within and outside of the District. Eligible Project Costs include, but are not limited to, construction, alteration, rebuilding or expansion of: collection mains; manholes and cleanouts; service laterals; force mains; interceptor sewers; pumping stations; lift stations; wastewater treatment facilities; and all related appurtenances. To the extent sanitary sewer projects undertaken within the District provide direct benefit to land outside of the District, the City will make an allocation of costs based on such benefit. Those costs corresponding to the benefit allocated to land within the District, and necessitated by the implementation of the Project Plan, are eligible Project Costs. Implementation of the Project Plan may also require that the City construct, alter, rebuild or expand sanitary sewer infrastructure located outside of the District. That portion of the costs of sanitary sewer system projects undertaken outside the District which are necessitated by the implementation of the Project Plan are eligible Project Costs. Water System Improvements There are inadequate water distribution facilities serving the District. To allow development to occur, the City will need to construct, alter, rebuild or expand water system infrastructure within the District. Eligible Project Costs include, but are not limited to, construction, alteration, rebuilding or expansion of: distribution mains; manholes and valves; hydrants; service laterals; pumping stations; wells; water treatment facilities; storage tanks and reservoirs; and all related appurtenances. To the extent water system projects undertaken within the District provide direct benefit to land outside of the District, the City will make an allocation of costs based on such benefit. Those costs corresponding to the benefit allocated to land within the District, and necessitated by the implementation of the Project Plan, are eligible Project Costs. Implementation of the Project Plan may also require that the City construct, alter, rebuild or expand water system infrastructure located outside of the District. That portion of the costs of water system projects undertaken outside the District which are necessitated by the implementation of the Project Plan are eligible Project Costs. Stormwater Management System Improvements To manage stormwater runoff, the City will need to construct, alter, rebuild or expand stormwater management infrastructure within the District. Eligible Project Costs include, but are not limited to, construction, alteration, rebuilding or expansion of: stormwater collection mains; inlets, manholes and valves; service laterals; ditches; culvert pipes; box culverts; bridges; stabilization of stream and river banks; and infiltration, filtration and detention Best Management Practices (BMP’s). To the extent stormwater management system projects undertaken within the District provide direct benefit to land outside of the District, the City will make an allocation of costs based on such benefit. Those costs corresponding to the benefit allocated to land within the District, and necessitated by the implementation of the Project Plan, are eligible Project Costs. Implementation of the Project Plan may also require that _____________________________________________________________________________________________ Project Plan TID No. 35 Creation City of Oshkosh Prepared by Ehlers Page 18 December 28, 2017 the City construct, alter, rebuild or expand stormwater management infrastructure located outside of the District. That portion of the costs of stormwater management system projects undertaken outside the District which are necessitated by the implementation of the Project Plan are eligible Project Costs. Electric Service To create sites suitable for development the City may incur costs to provide, relocate or upgrade electric services. Relocation may require abandonment and removal of existing poles or towers, or installation of new poles or towers. Costs incurred by the City to undertake this work are eligible Project Costs. Gas Service To create sites suitable for development the City may incur costs to provide, relocate or upgrade gas mains and services. Costs incurred by the City to undertake this work are eligible Project Costs. Communications Infrastructure To create sites suitable for development the City may incur costs to provide, relocate or upgrade infrastructure required for voice and data communications, including, but not limited to: telephone lines, cable lines and fiber optic cable. Costs incurred by the City to undertake this work are eligible Project Costs. Burying Overhead Lines To attract and promote and support redevelopment and rehabilitation of sites within the district and consistent with the objectives of this Plan, the City may undertake the burial or movement of overhead utilities (i.e. phone, cable, electric, etc.) currently located within the project area or within ½ mile of the project area. Undergrounding may include upgrading of existing services in the project area or within ½ mile of the project area to accommodate the new service. Costs incurred by the City to undertake this work are eligible Project Costs. Streets and Streetscape Street Improvements There are inadequate street improvements serving areas of the District. To allow development to occur, the City may need to construct or reconstruct streets, highways, access drives and parking areas. Eligible Project Costs include, but are not limited to: excavation; removal or placement of fill; construction of road base; asphalt or concrete paving or repaving; installation of curb and gutter; installation of sidewalks and bicycle lanes; installation of culverts, box culverts and bridges; rail crossings and signals; utility relocation, to include burying overhead utility lines; street lighting; installation of traffic control signage and traffic signals; pavement marking; right-of-way restoration; installation of retaining walls; and installation of fences, berms, and landscaping. Costs incurred by the City for street improvements are eligible Project Costs. Streetscaping and Landscaping To attract and promote redevelopment and rehabilitation of existing sites within the district consistent with the objectives of this Plan, the City may install amenities to enhance development sites, rights-of- way and other public spaces. These amenities include, but are not limited to: landscaping; lighting of streets, sidewalks, parking areas and public areas; installation of planters, benches, tree rings, trash receptacles and similar items; and installation of decorative walks, terraces and street crossings. These and any other similar amenities installed by the City are eligible Project Costs. _____________________________________________________________________________________________ Project Plan TID No. 35 Creation City of Oshkosh Prepared by Ehlers Page 19 December 28, 2017 Redevelopment Authority (RDA) Activities Contribution to Redevelopment Authority As provided for in Wis. Stats. § 66.1105(2)(f)1.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. Façade/Building/Site Improvement 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 residential and commercial property owners in the District where modernization of older buildings and sites present significant challenges and costs. 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 or correct safety deficiencies. Eligible costs may include but are not limited to new exterior paint or siding, roofing, awnings, windows, masonry work, plumbing, electrical, and structural improvements that improve a building’s market value. This program may also assist property owners in the neighborhoods within or immediately joining the District to make external and internal repairs and improvements to their properties in order to maintain the safety, health, and livability of the neighborhood and district. Loan and/or matching grant recipients will be required to sign an agreement specifying the nature of the property improvements to be made. 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 Projects Outside the Tax Increment District Pursuant to Wis. Stat. § 66.1105(2)(f)1.n, the City may undertake projects within territory located within one-half mile of the boundary of the District provided that: 1) the project area is located within the City’s corporate boundaries and 2) the projects are approved by the Joint Review Board. The cost of projects completed outside the District pursuant to this section are eligible Project Costs, and may include any project cost that would otherwise be eligible if undertaken within the District. The City intends to make the following Project Cost expenditures outside the District as identified on the Proposed Improvements Map included in Section 8 of this Plan:  Construction of trails currently undetermined as to specific location that would connect properties in the District and within ½ mile of the District to the Riverfront trail.  Extensions of N. Sawyer Street, N. Westfield Street, N. Koeller Street and Rath Lane, portions of which will lie outside of the District’s boundaries.  Construction of a regional stormwater pond.  Relocation or burying of overhead lines (i.e. phone, electric, cable, etc.).  Loans or grants for façade, building and site improvements. _____________________________________________________________________________________________ Project Plan TID No. 35 Creation City of Oshkosh Prepared by Ehlers Page 20 December 28, 2017 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. _____________________________________________________________________________________________ Project Plan TID No. 35 Creation City of Oshkosh Prepared by Ehlers Page 21 December 28, 2017 SECTION 8: Map Showing Proposed Improvements and Uses _____________________________________________________________________________________________ Project Plan TID No. 35 Creation City of Oshkosh Prepared by Ehlers Page 22 December 28, 2017 _____________________________________________________________________________________________ Project Plan TID No. 35 Creation City of Oshkosh Prepared by Ehlers Page 23 December 28, 2017 SECTION 9: Detailed List of Project Costs The following list identifies the Project Costs that the City currently expects to incur in implementing the District’s Plan. All projects identified and related costs reflect the best estimates available as of the date of preparation of this Plan. All costs are preliminary estimates and may increase or decrease. Certain Project Costs listed may become unnecessary, and other Project Costs not currently identified may need to be made. (Section 7 details the general categories of eligible Project Costs). Changes in Project Cost totals or the types of Project Costs to be incurred will not require that this Plan be amended. This Plan is not meant to be a budget nor an appropriation of funds for specific Project Costs, but a framework within which to manage Project Costs. Project Cost Estimates 1 N. Westfield St. Extension & Intersection Improvements 2018 848,292$ 2 Koeller St. Extension & Intersection Improvements 2018 391,420$ 3 Storm Sewer for Koeller, Westfield and Outfall 2018 776,000$ 4 Storm Sewer Relay For Rath 2018 147,000$ 5 Storm Sewer Relay Within Former Golf Course 2018 187,000$ 6 2.7 Acre Regional Water Quantity and Quality Detention Facility 2018 1,138,000$ 7 Traffic Impact Analysis 2018 25,000$ 8 Streetscaping & Landscaping 2018 100,000$ 9 Environmental Contingency 2018 351,900$ 10 Sawyer Street Intersection Improvements & Extension 2026 5,797,300$ 11 5% Contingency on Project ID Lines 1 - 10 2018 & 2026 488,100$ 12 Revolving Loan & Grant Program 2021-2039 1,567,371$ 13 Administrative Cost 2032-2039 436,753$ Subtotal Project Costs 12,254,136$ Less Cash on Hand2 Sewer Enterprise Fund (348,700)$ Total Project Costs Net of Cash on Hand 11,905,436$ Paid From Future Tax Increments (3,279,124)$ Balance to be Financed 8,626,312$ Notes: 1Cost estimates for public infrastructure line items provided by City staff. Development incentives per draft development agreement. 2Cash on hand is unspent proceeds from prior year borrowings as a result of lower bid prices and deferred projects. City of Oshkosh, WI Tax Increment District # 34 Estimated Project List Project ID Project Name/Type Funding Period Total Cost _____________________________________________________________________________________________ Project Plan TID No. 35 Creation City of Oshkosh Prepared by Ehlers Page 24 December 28, 2017 SECTION 10: Economic Feasibility Study, Financing Methods, and the Time When Costs or Monetary Obligations Related are to be Incurred This Section includes a forecast of the valuation increases expected within the District, the associated tax increment collections, a summary of how Project Costs would be financed, and a projected cash flow demonstrating that the District is economically feasible. Key Assumptions For purposes of the Plan, it is assumed that the redevelopment expected to occur as part of the Project will result in the creation of $28.5 million in incremental value by January 1, 2021. The redevelopment projects, assumed valuations and timing are included in Table 1. Assuming the $28.5 million valuation as a constant, and the City’s current equalized TID Interim tax rate of $26.30 per thousand of equalized value, the Project would generate $19,202,307 in incremental tax revenue over the 27-year term of the District as shown in Table 2. Actual Hotel Convenience Store Office Building Restaurant Branch Bank Tenant Bldgs. (2)Annual Total 1 2018 0 2018 1 2 2019 14,000,000 3,500,000 17,500,000 2019 2 3 2020 3,500,000 2,500,000 2,000,000 3,000,000 11,000,000 2020 3 4 2021 0 2021 4 5 2022 0 2022 5 6 2023 0 2023 6 7 2024 0 2024 7 8 2025 0 2025 8 9 2026 0 2026 9 10 2027 0 2027 10 11 2028 0 2028 11 12 2029 0 2029 12 13 2030 0 2030 13 14 2031 0 2031 14 15 2032 0 2032 15 16 2033 0 2033 16 17 2034 0 2034 17 18 2035 0 2035 18 19 2036 0 2036 19 20 2037 0 2037 20 21 2038 0 2038 21 22 2039 0 2039 22 23 2040 0 2040 23 24 2041 0 2041 24 25 2042 0 2042 25 26 2043 0 2043 26 27 2044 0 2044 27 Totals 0 14,000,000 3,500,000 3,500,000 2,500,000 2,000,000 3,000,000 28,500,000 Notes: 1Projected valuations per discussion with City staff 12-11-2017. Construction Year Construction Year City of Oshkosh, WI Tax Increment District # 35 Development Assumptions Table 1 – Development Assumptions _____________________________________________________________________________________________ Project Plan TID No. 35 Creation City of Oshkosh Prepared by Ehlers Page 25 December 28, 2017 Type of District Base Value 14,729,366 District Creation Date Appreciation Factor 0.00%Apply to Base Value Valuation Date Jan 1, 2018 Base Tax Rate $26.30 Max Life (Years)Rate Adjustment Factor Expenditure Period/Termination 22 1/23/2040 Revenue Periods/Final Year 27 2046 Extension Eligibility/Years Yes 3 Tax Exempt Discount Rate 4.00% Recipient District Taxable Discount Rate 5.50% Construction Year Value Added Valuation Year Inflation Increment Total Increment Revenue Year Tax Rate 1 Tax Increment Tax Exempt NPV Calculation Taxable NPV Calculation 1 2018 0 2019 0 0 2020 $26.30 0 0 0 2 2019 17,500,000 2020 0 17,500,000 2021 $26.30 460,329 393,491 371,586 3 2020 11,000,000 2021 0 28,500,000 2022 $26.30 749,679 1,009,673 945,191 4 2021 0 2022 0 28,500,000 2023 $26.30 749,679 1,602,155 1,488,892 5 2022 0 2023 0 28,500,000 2024 $26.30 749,679 2,171,850 2,004,249 6 2023 0 2024 0 28,500,000 2025 $26.30 749,679 2,719,633 2,492,740 7 2024 0 2025 0 28,500,000 2026 $26.30 749,679 3,246,348 2,955,763 8 2025 0 2026 0 28,500,000 2027 $26.30 749,679 3,752,804 3,394,648 9 2026 0 2027 0 28,500,000 2028 $26.30 749,679 4,239,781 3,810,653 10 2027 0 2028 0 28,500,000 2029 $26.30 749,679 4,708,029 4,204,971 11 2028 0 2029 0 28,500,000 2030 $26.30 749,679 5,158,266 4,578,731 12 2029 0 2030 0 28,500,000 2031 $26.30 749,679 5,591,187 4,933,006 13 2030 0 2031 0 28,500,000 2032 $26.30 749,679 6,007,458 5,268,813 14 2031 0 2032 0 28,500,000 2033 $26.30 749,679 6,407,718 5,587,112 15 2032 0 2033 0 28,500,000 2034 $26.30 749,679 6,792,583 5,888,818 16 2033 0 2034 0 28,500,000 2035 $26.30 749,679 7,162,645 6,174,795 17 2034 0 2035 0 28,500,000 2036 $26.30 749,679 7,518,475 6,445,863 18 2035 0 2036 0 28,500,000 2037 $26.30 749,679 7,860,619 6,702,800 19 2036 0 2037 0 28,500,000 2038 $26.30 749,679 8,189,603 6,946,342 20 2037 0 2038 0 28,500,000 2039 $26.30 749,679 8,505,934 7,177,187 21 2038 0 2039 0 28,500,000 2040 $26.30 749,679 8,810,099 7,395,998 22 2039 0 2040 0 28,500,000 2041 $26.30 749,679 9,102,565 7,603,402 23 2040 0 2041 0 28,500,000 2042 $26.30 749,679 9,383,782 7,799,993 24 2041 0 2042 0 28,500,000 2043 $26.30 749,679 9,654,183 7,986,335 25 2042 0 2043 0 28,500,000 2044 $26.30 749,679 9,914,184 8,162,963 26 2043 0 2044 0 28,500,000 2045 $26.30 749,679 10,164,185 8,330,383 27 2044 0 2045 0 28,500,000 2046 $26.30 749,679 10,404,571 8,489,074 Totals 28,500,000 0 Future Value of Increment 19,202,307 Notes: 1Tax rate shown is actual TID Interim Rate for the 2017/18 levy per DOR Form PC-202 (Tax Increment Collection Worksheet). Rehabilitation January 23, 2018 27 Yes City of Oshkosh, WI Tax Increment District # 35 Tax Increment Projection Worksheet Table 2 – Tax Increment Projection Worksheet Financing and Implementation The City anticipates making total expenditures of approximately $12.25 million (“Project Costs”) to undertake the projects listed in this Project Plan (“Plan”). Project Costs include an estimated $10.25 million in funding for public infrastructure including: street improvements; water and sanitary sewer system improvements; storm water management improvements; environmental contingency; streetscaping and landscaping; and a traffic impact analysis. Public infrastructure identified in the Plan is expected to be installed in 2018, except for the Sawyer Street extension which is projected to be constructed in 2026 based on cash flow. Remaining costs include: $1.6 million to cash fund a loan and grant program for rehabilitation projects and $436,000 for administrative costs to be incurred over the life of the District. _____________________________________________________________________________________________ Project Plan TID No. 35 Creation City of Oshkosh Prepared by Ehlers Page 26 December 28, 2017 Administrative costs and funding for the loan and grant program will be paid from tax increments as they are realized over the life of the District. Projections also indicate that the District will accumulate sufficient fund balance to cash fund approximately $1,275,000 of the Sawyer Street intersection improvements and extension when that project is undertaken in 2026. Advances from other funds will also pay for approximately $348,700 of that project, with the advance to be recovered with interest at a later point. All other Project Costs will be debt financed as identified in Table 3. G.O. Bonds Stormwater Rev Bonds G.O. Bonds Water Rev Bonds Sewer Rev Bonds Stormwater Rev Bonds 2018 2018 2026 2026 2026 2026 Projects N. Westfield St. Extension & Intersection Improvements 848,292 848,292 Koeller St. Extension & Intersection Improvements 391,420 391,420 Storm Sewer for Koeller, Westfield and Outfall 776,000 776,000 Storm Sewer Relay For Rath 147,000 147,000 Storm Sewer Relay Within Former Golf Course 187,000 187,000 2.7 Acre Regional Water Quantity and Quality Detention Facility 1,138,000 1,138,000 Traffic Impact Analysis 25,000 25,000 Streetscaping & Landscaping 100,000 100,000 Environmental Contingency 64,887 34,462 171,713 51,400 19,000 10,439 351,900 Sawyer Street Intersection Improvements & Extension 3,898,400 846,500 313,100 739,300 5,797,300 5% Contingency 71,480 114,123 203,506 44,895 16,600 37,496 488,100 Less Cash On Hand (348,700)(348,700) Less Future Tax Increments Applied (Reduce Borrowing Required)(487,766)(787,234) (1,275,000) Total Project Funds 1,501,079 2,396,585 4,273,619 455,029 0 0 8,626,312 Estimated Finance Related Expenses Allocated Municipal Advisor, Bond Counsel & Rating1 16,400 29,550 43,400 5,200 Underwriter Discount @ 1.25% of Par Amount 20,500 36,938 43,400 5,200 Debt Service Reserve @ 10% of Par Amount 0 295,500 0 52,000 Capitalized Interest 105,727 206,081 0 0 Total Financing Required 1,643,706 2,964,653 4,360,419 517,429 Interest Earnings on Temporary Investment of Funds2 (7,505)(11,983)(21,368)(2,275) Rounding 3,800 2,330 949 4,846 Net Issue Size 1,640,000 2,955,000 4,340,000 520,000 9,455,000 Notes: 1The City would expect to issue debt financing required to pay Project Costs as part of its annual capital improvements plan borrowings. For planning purposes, it is assumed that allocated 1issuance expenses would be equal to 1% of the par amount of bonds issued. 2Reflects interest earnings on borrowed funds during spend down period. Assumes 1% investment yield for six months. City of Oshkosh, WI Tax Increment District # 35 Estimated Financing Plan Totals Table 3 – Financing Plan Based on assumed debt service schedules as included within the cash flow exhibit (Table 4), the District is projected to accumulate sufficient funds by the year 2043 to pay off all Project related debt. The projected early closure is based on the various assumptions noted in this Plan and will vary dependent on actual Project Costs incurred and the actual amount of tax increments collected. _____________________________________________________________________________________________ Project Plan TID No. 35 Creation City of Oshkosh Prepared by Ehlers Page 27 December 28, 2017 City of Oshkosh, WITax Increment District # 35Cash Flow ProjectionYearYear20184,299,50019,4884,318,988103,3883,897,6634,001,051317,937317,9374,595,000201820190179,738179,738(179,738)138,1994,595,0002019202000132,0705,000137,070(137,070)1,1294,595,00020202021460,329460,329340,93250,00015,000405,93254,39755,5274,385,00020212022749,679749,679342,380325,00015,450682,83066,850122,3764,170,00020222023749,679749,679343,642325,00015,914684,55665,124187,5003,950,00020232024749,679749,679344,55016,391360,941388,738576,2383,725,00020242025749,679749,679340,15616,883357,039392,640968,8793,500,00020252026749,679348,7004,808,00023,6435,930,022345,43697,2006,352,34836,52817,3896,848,901(918,879)50,0008,125,00020262027749,679749,679345,235384,6641,87017,911749,679050,0007,760,00020272028749,679749,679339,646381,29010,29618,448749,679050,0007,325,00020282029749,679749,679343,221380,9706,48719,002749,679050,0006,875,00020292030749,679749,679340,515380,4159,17819,572749,679050,0006,415,00020302031749,679749,679342,341379,6157,56520,159749,679050,0005,940,00020312032749,679749,679343,276378,4647,17620,764749,679050,0005,450,00020322033749,679749,679343,863376,9307,50021,386749,679050,0004,945,00020332034749,679749,679343,919379,9823,75022,028749,679050,0004,420,00020342035749,679749,679343,538382,3561,09722,689749,679050,0003,875,00020352036749,679749,679342,510379,2044,59523,370749,679050,0003,315,00020362037749,679749,679341,106380,3494,15424,071749,679050,0002,735,00020372038749,679295,5001,045,179219,031379,748421,60724,7931,045,179050,0002,255,00020382039749,679749,679378,575345,56825,536749,679050,0001,980,00020392040749,679749,679381,158300,0005,000686,15863,522113,5221,690,00020402041749,679749,679378,163234,2635,000617,426132,254245,7761,390,00020412042749,679749,679379,4385,000384,438365,242611,0171,075,00020422043 749,679749,679379,8935,000 384,893364,787 975,804 745,000 20432044 749,679749,679379,4605,000 384,460 365,219 1,341,023 400,000 20442045 749,679749,679378,3135,000 383,313 366,367 1,707,390 40,000 20452046 749,67952,000801,67941,00025,000 66,000 735,679 2,443,0690 2046Total 19,202,307 348,700 9,455,000 43,132 29,049,139 6,357,103 7,259,981 534,263 200,588 10,250,012 1,567,371 436,753 26,606,070TotalNotes:1As identified is this Plan, City funds on hand will be used to fund a portion of the District's Project Costs. To recover some of the funds on hand applied, the City expects to record an advance to the District to be repaid during the District's life.2Figures shown through 2026 exclude debt service reserve amounts financed for revenue bond issuances. These funds are applied in 2038 and 2046 to offset a portion of the final debt service payment.3Reflects interest earnings on borrowed funds during spend down period. Assumes 1% investment yield for six months.4Estimated debt service based on November 14, 2017 City of Wausau (Moody's Aa3) water revenue bond sale yields adjusted to reflect non-BQ scales. For planning purposes, 0.25% added to rates for 2018 issues, and 1.50% for 2026 issues.5Assumes 3% simple interest accrual on advances.AnnualTotal ExpendituresFinance Related ExpensesRepayment of Advances5Expenditures2018 Debt 2026 DebtEstimated Debt Service4Projected District Closure YearProjected RevenuesTax IncrementsAdvances From Other Funds1Debt Proceeds2Interest Earnings3Total RevenuesCumulativeDebt Principal OutstandingInfrastructure & Related Project CostsRevolving Loan & Grant ProgramBalancesAdmin. Table 4 - Cash Flow _____________________________________________________________________________________________ Project Plan TID No. 34 Creation City of Oshkosh Prepared by Ehlers Page 28 December 28, 2017 SECTION 11: Annexed Property There are no lands proposed for inclusion within the District that were annexed by the City on or after January 1, 2004. SECTION 12: Estimate of Property to be Devoted to Retail Business Pursuant to Wis. Stat. § 66.1105(5)(b) and 66.1105(6)(am)1, the City estimates that less than 35% of the territory within the District will be devoted to retail business at the end of the District’s maximum expenditure period. SECTION 13: Proposed Zoning Ordinance Changes In areas of the District where redevelopment is expected to occur, the City expects to change the zoning to Corporate Business Park with Planned Development Overlay (CBP-PD), or other appropriate zoning based on the specific redevelopment proposed. The City expects to maintain the existing zoning in other areas of the District. 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 commercial, residential and institutional uses. 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. _____________________________________________________________________________________________ Project Plan TID No. 34 Creation City of Oshkosh Prepared by Ehlers Page 29 December 28, 2017 SECTION 15: Relocation Implementation of this Plan is not expected to require relocation of individuals or business operations except as may be related to acquisition of rights-of-way needed for extension of streets. If relocation were to become necessary, relocations will be handled in compliance with Wis. Stat. Chapter 32 and Wis. Admin. Code ADM 92. SECTION 16: Orderly Development of the City of Oshkosh Creation of the District and the implementation of the projects in its Plan will promote the orderly development of the City of Oshkosh by redeveloping and rehabilitating existing uses along Oshkosh Avenue: a gateway corridor providing access to the central City from the interstate. These activities will add to the tax base, retain and provide for employment opportunities, and will generate positive secondary impacts in the community such as providing infrastructure needed to allow for construction of Oshkosh Corporation’s new global headquarters in Tax Incremental District No. 34 to be created concurrently with the District. SECTION 17: List of Estimated Non-Project Costs Non-project costs are public works projects which only partly benefit the District. Costs incurred that do not benefit the District may not be paid with tax increments. Examples of non-project costs are:  A public improvement made within the District that also benefits property outside the District. That portion of the total Project Costs allocable to properties outside of the District would be a non-project cost.  A public improvement made outside the District that only partially benefits property within the District. That portion of the total Project Costs allocable to properties outside of the District would be a non-project cost.  Projects undertaken within the District as part of the implementation of this Project Plan, the costs of which are paid fully or in part by impact fees, grants, special assessments, or revenues other than tax increments. The City does not expect to incur any non-Project Costs in the implementation of this Project Plan. _____________________________________________________________________________________________ Project Plan TID No. 35 Creation City of Oshkosh Prepared by Ehlers Page 30 December 28, 2017 SECTION 18: Opinion of Attorney for the City of Oshkosh Advising Whether the Plan is Complete and Complies with Wisconsin Statutes 66.1105 See next page. _____________________________________________________________________________________________ Project Plan TID No. 35 Creation City of Oshkosh Prepared by Ehlers Page 32 December 28, 2017 DOR Form PC-202 Year 2017/18 Winnebago County 19,253,275 20.03% City of Oshkosh 37,861,700 39.39% Oshkosh Area School District 35,051,183 36.46% Fox Valley Technical College 3,962,683 4.12% Total 96,128,841 Revenue Year Winnebago County City of Oshkosh Oshkosh Area School District Fox Valley Technical College Total Revenue Year 2020 0 0 0 0 0 2020 2021 92,198 181,307 167,849 18,976 460,329 2021 2022 150,150 295,272 273,353 30,904 749,679 2022 2023 150,150 295,272 273,353 30,904 749,679 2023 2024 150,150 295,272 273,353 30,904 749,679 2024 2025 150,150 295,272 273,353 30,904 749,679 2025 2026 150,150 295,272 273,353 30,904 749,679 2026 2027 150,150 295,272 273,353 30,904 749,679 2027 2028 150,150 295,272 273,353 30,904 749,679 2028 2029 150,150 295,272 273,353 30,904 749,679 2029 2030 150,150 295,272 273,353 30,904 749,679 2030 2031 150,150 295,272 273,353 30,904 749,679 2031 2032 150,150 295,272 273,353 30,904 749,679 2032 2033 150,150 295,272 273,353 30,904 749,679 2033 2034 150,150 295,272 273,353 30,904 749,679 2034 2035 150,150 295,272 273,353 30,904 749,679 2035 2036 150,150 295,272 273,353 30,904 749,679 2036 2037 150,150 295,272 273,353 30,904 749,679 2037 2038 150,150 295,272 273,353 30,904 749,679 2038 2039 150,150 295,272 273,353 30,904 749,679 2039 2040 150,150 295,272 273,353 30,904 749,679 2040 2041 150,150 295,272 273,353 30,904 749,679 2041 2042 150,150 295,272 273,353 30,904 749,679 2042 2043 150,150 295,272 273,353 30,904 749,679 2043 2044 150,150 295,272 273,353 30,904 749,679 2044 2045 150,150 295,272 273,353 30,904 749,679 2045 2046 150,150 295,272 273,353 30,904 749,679 2046 Total 3,845,956 7,563,100 7,001,682 791,569 19,202,307 1The projection shown above is provided to meet the requirements of Wis. Stat. § 66.1105(4)(i)4. Estimated Portion of Taxes that Owners of Taxable Property in each Taxing Jurisdiction Overlaying District would pay by Jurisdiction1 Exhibit A: Calculation of the Share of Projected Tax Increments Estimated to be Paid by the Owners of Property in the Overlying Taxing Jurisdictions