HomeMy WebLinkAboutMinutes - 1/30/2002 - Finance and Personnel Committee FINANCE AND PERSONNEL COMMITTEE MEETING
Wednesday,January 30,2002
Aldermen Canference Room, 7:00 p.m.
�-' In Attendance: Committee Members: Alderman Bolger, Alderman Low, Alderman Murgatroyd.
Also in Attendance: Mayor Althoff, City Administrator Loba.ito, City Attorney McArdle, City Clerk
Jones, Cliff DiLorenzo and Lisa Lyon of Trkla, Pettigrew,Allen and Payne.
Chairman Alderman Murgatroyd called the meeting to order at 7:00 p.m.
City Administrator Lobaito introduced Lisa Lyon of Trkla,Pettigrew,Allen and Payne,who will explain
the revenue side of the proposed Tax Increment Financing (TIF) District. He noted the two items in the
Agenda Packets for this meeting were the revenue summary and the conceptual budget for the
Riverwalk Project.
Presentxtion by Lisa Lyon
Ms. Lyon provided those in attendance with handouts further explaining the elements of her
presentation. She stated the first topic would be the governing components of a TIF District, especially
as they relate to financing. She noted the TIF District creates incremental property tax, which is the
vehicle utiliz�d to fund the redevelopment plan and accomplish the project. A special fund must be
created within the City's accounting system. This would then be the mechanism for collecting revenues
and providing for expenditures for the project. Ms. Lyon noted the TIF statutes are very specific
regarding what can be paid for with TIF dollars.
The TIF Plan presented to the Committee members includes an overall budget for the TIF District. The
budget is meant to provide general guidance as to category expenditures that will be made over the
�, lifetime of the TIF District. The budget would be shown to other taxing entities, members of the Joint
Review Board, so that evidence of the planning and forethought as to expenditures during the lifetime of
the project is displayed to them. The TIF plan must be practical and at the same time acceptable to the
impacted taxing entities who comprise the Joint Review Board. The plan must also provide enough
flexibiIity to administer the plan over the 23-year life span of the TIF as conditions change.
Ms. Lyon noted TIF funds aze to be audited separately from municipal funds. The results of the audit
must be reported annually to the State Comptroller and the Joint Review Board. In response to an
inquiry by Chairman Murgatroyd, Ms. Lyon stated at any time the revenues accumulate and exceed the
anticipated $22 million mazk, the surplus must be distributed to the impacted taxing entities. She noted
the statute is relatively new with regard to the handling and reporting of surplus funds within any given
year. The law provides latitude with regazd to accomplishing the goals of the plan during the specific
time line.
Ms. Lyon addressed the types of projects that can aad cannot be paid for with TIF funds. She cited
individual portions of the project must stimulate the timely redevelopment of the TIF District, such as
public improvements, construction of affordable housing, marketing, rehabilitation of existing
structures. New construction is not eligible for TIF funding, with the exception of affordable housing or
some public structures. Discussion occurred regarding the funding of infrasfixcture which could
ultimately provide services for new private construction. Mr. DiLorenzo noted TIF funds could not be
utilized to underwrite the new private construction,however.
� In response to Alderman Bolger's inquiry, Ms. Lyon stated unforeseen costs would not have to be
specifically approved. Extraordinary costs aze actually included in the TIF Plan and need not require
additional approval by either the City or the Joint Review Boazd. Discussion followed.
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January 30, 2002 _
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`- Cha.irman Murgatroyd noted the Riverwalk Foundation monies would be utilized specifically for the
Riverwalk development and not for construction, redevelopment or expansion of non-Riverwalk
portions of the TIF Redevelopment Plan. Ms. Lyon noted the City must disburse all TIF funds. Other
funds contributed toward the redevelopment project would not necessarily be distributed by the City, i.e.
Riverwalk Foundation funds, grant monies, etc.
Mr. DiLorenzo noted when the TIF Redevelopment Plan was created, it was done without focusing
specifically on the Riverwalk. Although a portion of the Redevelopment Plan will possibly include the
Riverwalk, the Riverwalk is not the main focus of the TIF Redevelopment Plan. Once the TIF
Redevelopment Plan has been approved and initiation begins, the possibility of the implementation of
the Riverwalk can be discussed, as well as other ways to spend the redevelopment funds. Chairman
Murgatroyd noted the Riverwalk Foundation could come into play when specific portions of the project
are not eligible for TIF funding. The Riverwalk Foundation could underwrite those expenses of the
Riverwalk Project that would otherwise not be permitted in the total plan due to their funding
ineligibility. Eligible portions of the Riverwalk Project would be funded through the TIF funding.
Ms. Lyon stated the parameters of the Redevelopment Project should be kept in mind when planning for
expenditures during the lifetime of the TIF District. The City will need to consider possible unknown
environmental issues, monies for existing property ovmers in rehabilitating their properties, etc. The
proposed budget must include many areas other than the primary focus of the Riverwalk. Ms. Lyon
noted the City's TIF-preparedness. Much brainstorming and pre-planning has already been
accomplished. Except for the implementation of a TIF District, the mazketing ability, the construction of
� the Riverwalk, and drawing new commercial enterprise and opportunities to the City would not occur.
Ms. Lyon noted potential opportunity sites include vacant properties, key locations, and unutilized areas,
all of which are current under-performing sites. In planning for the budget, the City would start with the
Base Equalized Assessed Valuation (EAV� of $14 million. The driving forces to create incremental
EAV to fund redevelopment are new development, enhancement to e�sting development, and
inflationary growth. The azea within the proposed TIF District has been growing annually at a rate of
approximately 1.5%.
The proposed redevelopment plan anticipates construction over a ten-year period commencing in 2002
with some demolition and the beginning of reconstruction to begin as early as 2003. Ms. Lyon noted
Site A located along Route 120 adjacent to Boone Creek and Site B along Boone Lagoon and comprised
mainly of the parking lot east of the McHenry Villa property would be developed with 48 residential
units in Site A and 18 residential units at Site B. There would be an additional 59 residential units at a
ratio of 12 units/acre on currentl3� unutilized property. These would be conservative estimates which
would ultimately be driven by the market.
The retail and restaurant development program would be anchored by a 30,000 square foot commercial
entity on Site A. Additionally, two or three larger restaurants could be incorporated into the plan on Site
B.
Some discussion occurred regarding the possibility of purchasing revenue bonds to be paid off with TIF
� funds in order to expedite the construction and renovation schedule. Mr. DiLorenzo provided input
regarding providing up-front funding to private enterprises constructing poRions of the redevelopment
project. He noted the City would have to be cautious in providing any financial assistance during the
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January 30, 2002 -_
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`'" TIF redevelopment project to assure that any monies lent or provided would be reimbursed within a
satisfactory time frame.
Ms. Lyon referenced the potential incremental property tax revenue which could be potentially
accumulated as a result of the TIF redevelopment plan:
Inflation Assumption
0% 1% 1.5% 2.0% 2.5%
Base EAV only N/A $3.3m $5.2m $7.2m $9.4m
Base EAV . Plus $5.2m $9.4m $11.7m $14.3 m $17.3 m
Pro'ects A&B
Base EAV Plus $11.4m $16.4m $19.3m $22.3m $25.6m
All Projects
Ms. Lyon noted the most likely would be the inflation factor of between 1.5% and 2.0% which would
ultimately realize a workable budget of between $19.3 million and $22.3 million. She noted there is also
the flexibility of moderating the percentage by the actual Consumer Price Index (CPI). This could be
done one time only or annually, depending upon the choice of the City.
Ms. Lyon stated all revenue estimates are conservative and are averaged over the lifetime of the TIF as
� opposed to estimating additional revenues following the completion of portions of the project. A 97%
tax collection rate has been projected. In addition, homeowners' exemptions have also been calculated in
the projections.
In response to Alderman Bolger's inquiry, Ms. Lyons stated the boundaries of the TIF District could be
amended. However, there would be significant time and costs associated with the expansion. Chairman
Murgatroyd noted the impacted taxing districts would ultimately receive approximately four times the
revenue from the TIF properties that they would otherwise have received if no redevelopment had been
done.
Motion by Bolger, seconded by Low, to adjourn the meeting at 8:25 p.m. �
All Ayes. Motion carried.
Respectfully submitted,
�:�, ���, �
Steven C. Murgatroyd, airm •
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