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HomeMy WebLinkAbout11-22-2021 EDACITY OF MOUNDS VIEW ECONOMIC DEVELOPMENT AUTHORITY MEETING AGENDA MOUNDS VIEW CITY HALL Monday, November 22, 2021 6:30 p.m. Immediately Following the City Council Meeting 1. CALL TO ORDER 2. ROLL CALL: President Mueller, Vice President Cermak, Commissioner Hull, Commissioner Meehlhause, Commissioner Bergeron 3. APPROVAL OF AGENDA 4. CONSENT AGENDA A. Approval of Minutes: September 27, 2021 5. PUBLIC COMMENT Citizens may speak to issues not on tonight’s agenda. Before speaking, please give your full name and address for the minutes. Also, please limit your comments to three minutes. 6. EDA BUSINESS A. EDA Resolution 21-EDA-348 Appointing Members to the Economic Development Commission (EDC) B. MWF (Villas of Mounds View) redevelopment of SKYLINE Property: 1. EDA Resolution 21-EDA-349, Adopting Modifications to the Redevelopment Plan, Establishing TIF Dist. No. 1-7 (Villas of Mounds View) and Adopting a TIF Plan 2. EDA Resolution 21-EDA-351, approving Contract for Private Development and Issuance of TIF Note 3. PUBLIC HEARING & EDA Resolution 21-EDA-350, approving Purchase and Development Agreement 4. EDA Resolution 21-EDA-352, approving Interfund Loan 7. REPORTS A. None 8. NEXT EDA MEETING: December 13, 2021 at 6:30 p.m. All December EDA meetings likely to be canceled. 9. ADJOURNMENT Virtual Attendance Option Please click the link below to join the webinar: https://us02web.zoom.us/j/82896257611?pwd=WTFuMkZ3Q0twZVl6YVVpTDlRclRwUT09 Passcode: 238914 Or iPhone one-tap : US: +16465588656,,82896257611# or +13017158592,,82896257611# Or Telephone: Dial(for higher quality, dial a number based on your current location): US: +1 646 558 8656 or +1 301 715 8592 or +1 312 626 6799 or +1 669 900 9128 or +1 253 215 8782 or +1 346 248 7799 or 833 548 0282 (Toll Free) or 877 853 5247 (Toll Free) or 888 788 0099 (Toll Free) or 833 548 0276 (Toll Free) Webinar ID: 828 9625 7611 PROCEEDINGS OF THE MOUNDS VIEW EDA 1 CITY OF MOUNDS VIEW 2 RAMSEY COUNTY, MINNESOTA 3 4 Regular Meeting 5 September 13, 2021 6 Mounds View City Hall 7 2401 Mounds View Boulevard, Mounds View, MN 55112 8 9 10 1. CALL MEETING TO ORDER 11 12 President Mueller called the meeting to order at 6:30 p.m. 13 14 2. ROLL CALL: President Mueller, Vice President Cermak, Commissioner Bergeron 15 Commissioner Hull, Commissioner Meehlhause, and Executive Director Zikmund. 16 17 NOT PRESENT: None. 18 19 3. APPROVAL OF AGENDA 20 21 MOTION/SECOND: Meehlhause/Hull. To Approve the September 13, 2021, Agenda as 22 presented. 23 24 Ayes – 5 Nays – 0 Motion carried. 25 26 President Mueller stated the EDA would be recessing this meeting to a Closed Session at 6:32 27 p.m. 28 29 President Mueller reconvened the EDA meeting at 6:45 p.m. 30 31 4. CONSENT AGENDA 32 33 A. August 23, 2021, EDA Minutes. 34 35 MOTION/SECOND: Hull/Meehlhause. To Approve the Consent Agenda as presented. 36 37 Ayes – 5 Nays – 0 Motion carried. 38 39 5. PUBLIC COMMENT 40 41 None. 42 43 6. EDA BUSINESS 44 45 Mounds View EDA September 13, 2021 Regular Meeting Page 2 A. EDA Resolution 21-EDA-346, Approving the Preliminary EDA Property Tax 1 Levy request and Budget for Fiscal Year 2022. 2 3 Finance Director Beer requested the EDA approve the preliminary EDA property tax levy and 4 budget for fiscal year 2022. He explained the EDA has taxing authority and has to make a 5 request to the City Council. It was noted the same levy amount, $100,000 would be requested in 6 2022 as was done in 2021. 7 8 MOTION/SECOND: Hull/Cermak. To Waive the Reading and Adopt Resolution 21-EDA-346, 9 Approving the Preliminary EDA Property Tax Levy request and Budget for Fiscal Year 2022. 10 11 Ayes – 5 Nays – 0 Motion carried. 12 13 7. REPORTS 14 15 None. 16 17 8. NEXT EDA MEETING: Monday, September 27, 2021 at 6:30 p.m. 18 19 9. ADJOURNMENT 20 21 President Mueller adjourned the meeting at 6:52 p.m. 22 23 Respectfully submitted, 24 25 26 Recorded and transcribed by: 27 Heidi Guenther 28 Minute Maker Secretarial 29 Item No: 6A Meeting Date: November 22, 2021 Type of Business: EDA City Administrator Review: _____ City of Mounds View Staff Report To: Economic Development Authority From: Brian Beeman, Assistant City Administrator Item Title/Subject: Resolution 21-EDA-348, Appointing Members to the Economic Development Commission (EDC) Background The Economic Development Commission (EDC) is comprised of seven members – three business representatives and four resident representatives. The terms are three years. Jim Freichels (Chair) Jason Helgemoe, and Gary Stevenson’s terms expire December 31, 2021. In addition, Lisa Marquis resigned due to a relocation out of Mounds View. According to the Mounds View City Code Section 408.03: The Commission shall be composed of seven (7) equal voting members, including three (3) business representatives and four (4) residents, appointed by the Authority Board of Commissioners based on the recommendation of the Economic Development Commission, from the applications submitted. Members shall have diverse qualifications with practical experience consisting of, not limited to, but including one (1) of the following areas: economics, finance, accounting, real estate, social services and marketing. This leaves one (1) resident opening and three (3) business representative openings. Discussion Staff received two (2) applications for the resident representative opening, Gary Stevenson and Janelle Nelson and four (4) business representative applications, Jim Freichels, Jason Helgemoe, Jeff Moritko, and Alexander Collins. The EDC considered the applications at their November 18th meeting and they are recommending that the EDA consider appointing Gary Stevenson as the resident representatives and Jim Freichels, Jason Helgemoe, and Jeff Moritko as the business representatives to the EDC. Recommendation Consider EDA Resolution 21-EDA-348, a resolution appointing members to the Economic Development Commission (EDC). Respectfully submitted, ________________________ Brian Beeman Assistant City Administrator Attachment: 21-EDA-348 A Resolution Appointing Members to the Economic Development Commission (EDC) County EDA RESOLUTION 21-EDA-348 CITY OF MOUNDS VIEW COUNTY OF RAMSEY STATE OF MINNESOTA A RESOLUTION APPOINTING MEMBERS TO THE ECONOMIC DEVELOPMENT COMMISSION (EDC) WHEREAS, the Economic Development Commission (EDC) consist of members appointed by the Economic Development Authority (EDA); and WHEREAS, there are four (4) vacant seats on the EDC effective January 1, 2022; and WHEREAS, Jim Freichels, Jason Helgemoe, and Gary Stevenson’s EDC term seats expire on December 31, 2021; and WHEREAS, Lisa Marquis resigned from the EDC whose term expires December 31, 2023; and WHEREAS, City Staff received six (6) commission applications; and WHEREAS, the EDC considered the applications at their November meeting and is recommending Gary Stevenson as the resident representative, and Jim Freichels, Jason Helgemoe, and Jeff Moritko as the business representatives to be appointed to the EDC. NOW, THEREFORE, BE IT RESOLVED, that the EDA does hereby appoint the following below to the EDC: Name Term Expiration Jim Freichels December 31, 2024 Jason Helgemoe December 31, 2024 Jeff Moritko December 31, 2023 Gary Stevenson December 31, 2024 Adopted this 22nd day of November, 2021. ________________________________ Carol A. Mueller, President Attest: ________________________________ Nyle Zikmund, Executive Director (SEAL) Item No: 6B Meeting Date: November 22, 2021 Type of Business: EDA Administrator review: _______ City of Mounds View Staff Report To: EDA President and Commissioners From: Brian Beeman, Assistant City Administrator Item Title/Subject: MWF (Villas of Mounds View) redevelopment of SKYLINE Property Background MWF Properties is proposing a 120 unit Affordable Senior Apartment development at the old Skyline Motel site. To make the project financially feasible, MWF submitted an application requesting TIF assistance for the project. EDA staff and Ehlers reviewed MWF’s request for TIF and concluded the project showed a need for $1,770,000 in total TIF assistance. Providing TIF assistance for the project requires creation of a new tax increment financing district and entering into a TIF agreement with MWF. Staff in coordination with MWF Properties, Ehlers, and Kennedy and Graven have prepared a TIF Plan, necessary for creation of a new TIF district, and a TIF agreement between the EDA and MWF. The purpose of this action is to consider approval of the TIF Plan and TIF agreement. Discussion TIF Plan: Staff and Ehlers prepared a TIF Plan for TIF District #1-7 (Villas of Mounds View). The TIF plan is the document that spells out the objectives and policies for the district, identifies the geographic boundaries, and sets the maximum budgetary authority for the district. This planning document simply allows for the creation of a new TIF district. Approval of the TIF Plan does not grant any specific TIF assistance to the property owner in the district. This is done by separate action entering into a specific TIF Agreement. TIF District #1-7 (Villas of Mounds View) is being established as a Housing TIF District. The project qualifies as a Housing TIF District because it will rent units to individuals and families meeting the necessary income requirements. In this case, at least 40% of the units must be set aside for those at or below 60% of area median income. For MWF’s project, all the units will qualify under this income requirement. The TIF Plan sets up the district for the maximum duration of 26 years to provide flexibility, although the anticipated obligations in the district are anticipated to be repaid sooner than that. The maximum budgetary authority in the district just over $5.4 million. This is a maximum budget intended to provide flexibly. It includes 3% annual inflation and assumes the TIF district runs for the full 26 years. The actual assistance to the property owner is anticipated to be approximately $1,770,000. Based on current projections, this could be repaid within 23.5 years. The TIF Plan assumes Pay-As-You-Go assistance to the property owner. Pay-As-You-Go TIF requires the Developer to seek its own financing secured by all or a portion of the tax increments generated by the project. In this scenario, the City does not provide the funding up front, but enters into an agreement to provide tax increment payments from the increased taxes from the project up to a specific dollar amount over time. If tax increment is not sufficient to repay the property owner, the City does not make up the difference. The TIF plan also includes a 10% allowance for City administrative costs. This City can use this 10% to pay for any ongoing costs associated with administering the project in the District. It also provides for repayment of an interfund loan. This interfund loan is the mechanism to reimburse the City from tax increments for any expenditures incurred in connection with the TIF plan prior to receipt of any tax increment. TIF Agreement: The TIF agreement is the document that specifies how, when, and under what conditions the EDA will provide tax increment generated in TIF District #1-7 (Villas of Mounds View) to MWF. This agreement contains many standard provisions, but the key business points in the agreement are as follows: Developer: Villas of Mounds View, Limited Partnership Development Property: PID: 173023140001 (4889 Old Hwy. 8) PID: 173023140002 (4889 Old Hwy. 8) PID: 173023140003 (4889 Old Hwy. 8) PID: 173023110004 (4943 Old Hwy. 8) Minimum Improvements: Construction of a 120-unit multifamily rental building Construction Schedule: Commence construction by April 30, 2022 and complete by July 31, 2023 Public Assistance: the EDA will reimburse the Developer for Qualified Costs in the form of a pay-as-you- go (PAYGO) note in the amount of $1.77 million. Interest will be simple, non-compounding paid at 4%. The Developer will receive 90% of the tax increment generated from the Minimum Improvements to repay the note. “Qualified Costs” means costs of land acquisition and construction of the Minimum Improvements, including without limitation, architectural and design fees, civil engineering fees, utility improvements and relocation, underground parking and any other expenses incurred by the Developer in connection with construction of the Minimum Improvements and eligible for payment in accordance with the TIF Act. Income restrictions: Per the TIF plan, at least 40% of the units must be affordable to those at or below 60% of AMI. Per the developer’s proposed project – 3 units are affordable to those at 30% AMI, 108 units are affordable to those at 50% AMI, and 9 units are affordable to those at 60% AMI. Land Purchase: MWF agrees to purchase the Development Property from the EDA and City for $1,550,000. Fees: The Developer shall pay for the reasonable out-of-pocket legal, financial consultant and administrative fees associated with this transaction. Document(s) Required:  EDA Resolution 21-EDA-349 Adopting Modifications to the Redevelopment Plan, Establishing TIF Dist. No 1-7 (Villas of Mounds View) and Adopting a TIF Plan by motion  EDA Resolution 21-EDA-351 Approving Contract for Private Development and Issuance of TIF Note by motion  EDA Resolution 21-EDA-350 Approving Purchase and Development Agreement by motion  EDA Resolution 21-EDA-352 Approving Interfund Loan by motion Strategic Plan Strategy/Goal Support redevelopment efforts, create and maintain a positive business climate where businesses want to locate and remain in Mounds View. Maximize utilization of development space and current redevelopment sites. Fill vacant space and support redevelopment & development. Continue and focus on public relations activities. Financial Impact Majority developer funded with some Housing TIF assistance through the City of Mounds View. The project is estimated to cost $29 million ($241,000 p/unit). The Developer is requesting Tax Increment Financing (TIF) of $1,770,000. If TIF is approved by the EDA, the owner will pay property taxes on the 2021 value of $699,800. ($7,700 annual property taxes). TIF will run through 2049, or until $1,770,000 is reimbursed to the owner (whichever occurs first). Because the project is senior housing, it is not anticipated to contribute additional impacts to ISD 621. The project is anticipated to impact municipal services (e.g. police and fire), although the TIF plan concludes that the project, in and of itself, will not necessitate new capital investment in vehicle or facilities. Recommendation 1. Consider EDA Resolution 21-EDA-349 Adopting Modifications to the Redevelopment Plan, Establishing TIF Dist. No 1-7 (Villas of Mounds View) and Adopting a TIF Plan by motion 2. Consider EDA Resolution 21-EDA-351 Approving Contract for Private Development and Issuance of TIF Note by motion 3. Consider EDA Resolution 21-EDA-350 Approving Purchase and Development Agreement by motion 4. Consider EDA Resolution 21-EDA-352 Approving Interfund Loan by motion Respectfully submitted, ________________________ Brian Beeman Assistant City Administrator Attachment(s): 1) EDA Resolution 21-EDA-349 & Exhibit A, (approving the TIF Plan) 2) TIF Plan 3) EDA Resolution 21-EDA-351 (approving the TIF agreement) 4) EDA Resolution 21-EDA-350 (not sure you need a third resolution?) 5) EDA Resolution 21-EDA-352 Approving Interfund Loan The Mounds View Vision A Thriving Desirable Community DOCSOPEN\MU205\52\763568.v2-11/18/21 EDA RESOLUTION 2021-EDA-349 MOUNDS VIEW ECONOMIC DEVELOPMENT AUTHORITY CITY OF MOUNDS VIEW RAMSEY COUNTY STATE OF MINNESOTA RESOLUTION ADOPTING A MODIFICATION TO THE REDEVELOPMENT PLAN FOR THE MOUNDS VIEW ECONOMIC DEVELOPMENT PROJECT, ESTABLISHING TAX INCREMENT FINANCING DISTRICT NO. 1-7 (VILLAS OF MOUNDS VIEW) THEREIN AND ADOPTING A TAX INCREMENT FINANCING PLAN THEREFOR. WHEREAS, it has been proposed by the Board of Commissioners (the "Board") of the Mounds View Economic Development Authority (the "EDA") and the City of Mounds View (the "City") that the EDA adopt a Modification to the Redevelopment Plan (the "Redevelopment Plan Modification") for the Mounds View Economic Development Project (the "Project Area") and establish Tax Increment Financing District No. 1-7 (Villas of Mounds View) (the "District") and adopt a Tax Increment Financing Plan (the "TIF Plan") therefor (the Redevelopment Plan Modification and the TIF Plan are referred to collectively herein as the "Plans"), all pursuant to and in conformity with applicable law, including Minnesota Statutes, Sections 469.001 to 469.047, and Sections 469.174 to 469.1794, inclusive, as amended (the "Act"), all as reflected in the Plans and presented for the Board's consideration; and WHEREAS, the EDA has investigated the facts relating to the Plans and has caused the Plans to be prepared; and WHEREAS, the EDA has performed all actions required by law to be performed prior to the adoption of the Plans. The EDA has also requested the Council to provide for review of and written comment on the Plans and that the Council schedule a public hearing on the Plans upon published notice as required by law. NOW, THEREFORE, BE IT RESOLVED by the Board as follows: 1. The EDA hereby finds that the District is in the public interest and is a "housing district" under Minnesota Statutes, Section 469.174, Subd. 11, and finds that the adoption of the proposed Plans conform in all respects to the requirements of the Act and will help fulfill a need to develop an area of the State of Minnesota which is already built up and that the adoption of the proposed Plans will help increase the availability of safe and decent life- cycle housing in the City, add a high quality development to the City, and preserve and enhance the tax base of the City and the State and thereby serves a public purpose. 2. The EDA further finds that the Plans will afford maximum opportunity, consistent with the sound needs for the City as a whole, for the development or redevelopment of the Project Area by private enterprise in that the intent is to provide only that public assistance necessary to make the private developments financially feasible. 3. The boundaries of the Project Area are not being expanded. DOCSOPEN\MU205\52\763568.v2-11/18/21 4. The reasons and facts supporting the findings in this resolution are described in the Plans. 5. The EDA elects to calculate fiscal disparities for the District in accordance with Minnesota Statutes, Section 469.177, Subd. 3, clause b, which means the fiscal disparities contribution would be taken from inside the District. 6. Upon the approval thereof by the City Council following its public hearing thereon, the Plans, as presented to the EDA on this date, are hereby approved, established and adopted and shall be placed on file in the office of the City Administrator. 7. Upon approval of the Plans by the City Council, the staff, the EDA's advisors and legal counsel are authorized and directed to proceed with the implementation of the Plans and for this purpose to negotiate, draft, prepare and present to this Board for its consideration all further plans, resolutions, documents and contracts necessary for this purpose. Approval of the Plans does not constitute approval of any project or a Development Agreement with any developer. 8. Upon approval of the Plans by the City Council, the Executive Director of the EDA is authorized and directed to forward a copy of the Plans to the Minnesota Department of Revenue and the Office of the State Auditor pursuant to Minnesota Statutes 469.175, Subd. 4a. 9. The Executive Director of the EDA is authorized and directed to forward a copy of the Plans to the Ramsey County Auditor and request that the Auditor certify the original tax capacity of the District as described in the Plans, all in accordance with Minnesota Statutes 469.177. Approved by the Board on November 22, 2021. By: ____________________________ Carol A. Mueller President ATTEST: ______________________________ Nyle Zikmund Executive Director   Adoption Date: November 22, 2021 Mounds View Economic Development Authority City of Mounds View, Ramsey County, Minnesota MODIFICATION TO THE DEVELOPMENT PROGRAM OF THE Mounds View Economic Development Project & Tax Increment Financing (TIF) Plan Establishment of Tax Increment Financing District No. 1-7 (Villas of Mounds View) (a housing district) Prepared by: Ehlers 3060 Centre Pointe Drive Roseville, Minnesota 55113   BUILDING COMMUNITIES. IT’S WHAT WE DO. TABLE OF CONTENTS Modification to the Development Program for the Mounds View Economic Development Project 1  FOREWORD 1  Tax Increment Financing Plan for Tax Increment Financing District No. 1-7 (Villas of Mounds View) 2  FOREWORD 2  STATUTORY AUTHORITY 2  STATEMENT OF OBJECTIVES 2  DEVELOPMENT PROGRAM OVERVIEW 3  DESCRIPTION OF PROPERTY IN THE DISTRICT AND PROPERTY TO BE ACQUIRED 3  DISTRICT CLASSIFICATION 4  DURATION & FIRST YEAR OF DISTRICT’S TAX INCREMENT 4  ORIGINAL TAX CAPACITY, TAX RATE & ESTIMATED CAPTURED NET TAX CAPACITY VALUE/INCREMENT & NOTIFICATION OF PRIOR PLANNED IMPROVEMENTS 5  SOURCES OF REVENUE/BONDS TO BE ISSUED 6  USES OF FUNDS 7 FISCAL DISPARITIES ELECTION 8  ESTIMATED IMPACT ON OTHER TAXING JURISDICTIONS 8  SUPPORTING DOCUMENTATION 10  DISTRICT ADMINISTRATION 11  Appendix A: Map of the Mounds View Economic Development Project and the TIF District 12  Appendix B: Estimated Cash Flow for the District 13  Appendix C: Findings Including But/For Qualifications 14    Mounds View Economic Development Authority Tax Increment Financing District No. 1-7 (Skyline Apartments) 1 Modification to the Development Program for the Mounds View Economic Development Project FOREWORD The following text represents a Modification to the Development Program for the Mounds View Economic Development Project. This modification represents a continuation of the goals and objectives set forth in the Development Program for the Mounds View Economic Development Project. Generally, the substantive changes include the establishment of Tax Increment Financing District No. 1-7 (Villas of Mounds View). For further information, a review of the Development Program for the Mounds View Economic Development Project, is recommended. It is available from the Assistant City Administrator at the City of Mounds View. Other relevant information is contained in the Tax Increment Financing Plans for the Tax Increment Financing Districts located within the Mounds View Economic Development Project.   Mounds View Economic Development Authority Tax Increment Financing District No. 1-7 (Skyline Apartments) 2 Tax Increment Financing Plan for Tax Increment Financing District No. 1-7 (Villas of Mounds View) FOREWORD The Mounds View Economic Development Authority (the "EDA"), the City of Mounds View (the "City"), staff and consultants have prepared the following information to expedite the Establishment of Tax Increment Financing District No. 1-7 (Villas of Mounds View) (the "District"), a housing tax increment financing district, located in the Mounds View Economic Development Project. STATUTORY AUTHORITY Within the City, there exist areas where public involvement is necessary to cause development or redevelopment to occur. To this end, the EDA and City have certain statutory powers pursuant to Minnesota Statutes ("M.S."), Sections 469.090 - 469.1082, inclusive, as amended, and M.S., Sections 469.174 to 469.1794, inclusive, as amended (the "Tax Increment Financing Act" or "TIF Act"), to assist in financing public costs related to this project. This section contains the Tax Increment Financing Plan (the "TIF Plan") for the District. Other relevant information is contained in the Modification to the Development Program for the Mounds View Economic Development Project. STATEMENT OF OBJECTIVES The District currently consists of four (4) parcels of land and adjacent roads and internal rights-of-way. The District is being created to facilitate construction of 120 units of affordable rental housing in the City. The EDA intends to enter into an agreement with MWF Properties as the developer of the project. Development is anticipated to begin in 2022. This TIF Plan is expected to achieve many of the objectives outlined in the Development Program for the Mounds View Economic Development Project. The activities contemplated in the Modification to the Development Program and the TIF Plan do not preclude the undertaking of other qualified development or redevelopment activities. These activities are anticipated to occur over the life of the Mounds View Economic Development Project and the District.   Mounds View Economic Development Authority Tax Increment Financing District No. 1-7 (Skyline Apartments) 3 DEVELOPMENT PROGRAM OVERVIEW Pursuant to the Development Program and authorizing state statutes, the EDA or City is authorized to undertake the following activities in the District: 1. Property to be Acquired - The EDA currently owns the three (3) parcels of property and the City of Mounds View owns one (1) parcel of property within the District. 2. Relocation - Relocation services, to the extent required by law, are available pursuant to M.S., Chapter 117 and other relevant state and federal laws. 3. Upon approval of a developer's plan relating to the project and completion of the necessary legal requirements, the EDA or City may sell to a developer selected properties that it may acquire within the District or may lease land or facilities to a developer. 4. The EDA or City may perform or provide for some or all necessary acquisition, construction, relocation, demolition, and required utilities and public street work within the District. DESCRIPTION OF PROPERTY IN THE DISTRICT AND PROPERTY TO BE ACQUIRED The District encompasses all property and adjacent roads rights-of-way and abutting roadways identified by the parcels listed below. Parcel number Address Owner 173023140001 4889 Old Hwy. 8 Mounds View EDA 173023140002 4889 Old Hwy. 8 Mounds View EDA 173023140003 4889 Old Hwy. 8 Mounds View EDA 173023110004 4943 Old Hwy. 8 City of Mounds View Please also see the map in Appendix A for further information on the location of the District. The EDA or City may acquire any parcel within the District including interior and adjacent street rights of way. Any properties identified for acquisition will be acquired by the EDA or City only in order to accomplish one or more of the following: storm sewer improvements; provide land for needed public streets, utilities and facilities; carry out land acquisition, site improvements, clearance and/or development to accomplish the uses and objectives set   Mounds View Economic Development Authority Tax Increment Financing District No. 1-7 (Skyline Apartments) 4 forth in this plan. The EDA or City may acquire property by gift, dedication, condemnation or direct purchase from willing sellers in order to achieve the objectives of this TIF Plan. Such acquisitions will be undertaken only when there is assurance of funding to finance the acquisition and related costs. DISTRICT CLASSIFICATION The EDA and City, in determining the need to create a tax increment financing district in accordance with M.S., Sections 469.174 to 469.1794, as amended, inclusive, find that the District, to be established, is a housing district pursuant to M.S., Section 469.174, Subd. 11 and M.S., Section 469.1761. $ The District consists of four (4) parcels $ The development will consist of 120 units of multi-family rental housing $ 40% of the units will be occupied by person with incomes less than 60% of median income Pursuant to M.S., Section 469.176, Subd. 7, the District does not contain any parcel or part of a parcel that qualified under the provisions of M.S., Sections 273.111, 273.112, or 273.114 or Chapter 473H for taxes payable in any of the five calendar years before the filing of the request for certification of the District. DURATION & FIRST YEAR OF DISTRICT’S TAX INCREMENT Pursuant to M.S., Section 469.175, Subd. 1, and Section 469.176, Subd. 1, the duration and first year of tax increment of the District must be indicated within the TIF Plan. Pursuant to M.S., Section 469.176, Subd. 1b., the duration of the District will be 25 years after receipt of the first increment by the EDA or City (a total of 26 years of tax increment). The EDA or City elects to receive the first tax increment in 2024, which is no later than four years following the year of approval of the District. Thus, it is estimated that the District, including any modifications of the TIF Plan for subsequent phases or other changes, would terminate after 2049, or when the TIF Plan is satisfied. The EDA or City reserves the right to decertify the District prior to the legally required date.   Mounds View Economic Development Authority Tax Increment Financing District No. 1-7 (Skyline Apartments) 5 ORIGINAL TAX CAPACITY, TAX RATE & ESTIMATED CAPTURED NET TAX CAPACITY VALUE/INCREMENT & NOTIFICATION OF PRIOR PLANNED IMPROVEMENTS Pursuant to M.S., Section 469.174, Subd. 7 and M.S., Section 469.177, Subd. 1, the Original Net Tax Capacity (ONTC) as certified for the District will be based on the market values placed on the property by the assessor in 2021 for taxes payable 2022. Pursuant to M.S., Section 469.177, Subds. 1 and 2, the County Auditor shall certify in each year (beginning in the payment year 2024) the amount by which the original value has increased or decreased as a result of: 1. Change in tax exempt status of property; 2. Reduction or enlargement of the geographic boundaries of the district; 3. Change due to adjustments, negotiated or court-ordered abatements; 4. Change in the use of the property and classification; 5. Change in state law governing class rates; or 6. Change in previously issued building permits. In any year in which the current Net Tax Capacity (NTC) value of the District declines below the ONTC, no value will be captured and no tax increment will be payable to the EDA or City. The original local tax rate for the District will be the local tax rate for taxes payable 2022, assuming the request for certification is made before June 30, 2022). The ONTC and the Original Local Tax Rate for the District appear in the table below. Pursuant to M.S., Section 469.174 Subd. 4 and M.S., Section 469.177, Subd. 1, 2, and 4, the estimated Captured Net Tax Capacity (CTC) of the District, within the Mounds View Economic Development Project, upon completion of the projects within the District, will annually approximate tax increment revenues as shown in the table below. The EDA and City request 100 percent of the available increase in tax capacity for repayment of its obligations and current expenditures, beginning in the tax year payable 2024. The Project Tax Capacity (PTC) listed is an estimate of values when the projects within the District are completed.   Mounds View Economic Development Authority Tax Increment Financing District No. 1-7 (Skyline Apartments) 6 Project estimated Tax Capacity upon completi 246,984 Original estimated Net Tax Capacity 5,249 Fiscal Disparities 0 Estimated Captured Tax Capacity 241,736 Original Local Tax Rate 115.0147% Pay 2021 Estimated Annual Tax Increment $278,032 Percent Retainted by the City 100% Project Tax Capacity Note: Tax capacity includes a 3% inflation factor for the duration of the District. The tax capacity included in this chart is the estimated tax capacity of the District in year 25. The tax capacity of the District in year two (first year of full development) is estimated to be $121,500. Pursuant to M.S., Section 469.177, Subd. 4, the EDA shall, after a due and diligent search, accompany its request for certification to the County Auditor or its notice of the District enlargement pursuant to M.S., Section 469.175, Subd. 4, with a listing of all properties within the District or area of enlargement for which building permits have been issued during the eighteen (18) months immediately preceding approval of the TIF Plan by the municipality pursuant to M.S., Section 469.175, Subd. 3. The County Auditor shall increase the original net tax capacity of the District by the net tax capacity of improvements for which a building permit was issued. The City is reviewing the area to be included in the District to determine if any building permits have been issued during the 18 months immediately preceding approval of the TIF Plan by the City. SOURCES OF REVENUE/BONDS TO BE ISSUED The total estimated tax increment revenues for the District are shown in the table below: SOURCES Tax Increment 4,941,080$ Interest 494,108 TOTAL 5,435,188$ The costs outlined in the Uses of Funds will be financed primarily through the annual collection of tax increments. The EDA or City reserves the right to incur bonds or other indebtedness as a result of the TIF Plan. As presently proposed, the projects within the District will be financed by pay-as-you-go notes and interfund loans. Any refunding amounts will be deemed a   Mounds View Economic Development Authority Tax Increment Financing District No. 1-7 (Skyline Apartments) 7 budgeted cost without a formal TIF Plan Modification. This provision does not obligate the EDA or City to incur debt. The EDA or City will issue bonds or incur other debt only upon the determination that such action is in the best interest of the City. The EDA or City may issue bonds (as defined in the TIF Act) secured in whole or in part with tax increments from the District in a maximum principal amount of $4,270,374. Such bonds may be in the form of pay-as-you-go notes, revenue bonds or notes, general obligation bonds, or interfund loans. This estimate of total bonded indebtedness is a cumulative statement of authority under this TIF Plan as of the date of approval. USES OF FUNDS Currently under consideration for the District is a proposal to facilitate construction of 120 units of affordable rental housing. The EDA and City have determined that it will be necessary to provide assistance to the project(s) for certain District costs, as described. The EDA has studied the feasibility of the development or redevelopment of property in and around the District. To facilitate the establishment and development or redevelopment of the District, this TIF Plan authorizes the use of tax increment financing to pay for the cost of certain eligible expenses. The estimate of public costs and uses of funds associated with the District is outlined in the following table. USES Land/Building Acquisition 1,550,000$ Site Improvements/Preparation 500,000 Affordable Housing 1,400,000 Utilities 250,000 Other Qualifying Improvements 76,287 Administrative Costs (up to 10%)494,087 PROJECT COSTS TOTAL 4,270,374$ Interest 1,164,814 PROJECT AND INTEREST COSTS TOTAL 5,435,188$ The total project cost, including financing costs (interest) listed in the table above does not exceed the total projected tax increments for the District as shown in the Sources of Revenue section.   Mounds View Economic Development Authority Tax Increment Financing District No. 1-7 (Skyline Apartments) 8 Estimated costs associated with the District are subject to change among categories without a modification to this TIF Plan. The cost of all activities to be considered for tax increment financing will not exceed, without formal modification, the budget above pursuant to the applicable statutory requirements. The EDA may expend funds for qualified housing activities outside of the District boundaries. FISCAL DISPARITIES ELECTION Pursuant to M.S., Section 469.177, Subd. 3, the City may elect one of two methods to calculate fiscal disparities. The City will choose to calculate fiscal disparities by clause b (inside). ESTIMATED IMPACT ON OTHER TAXING JURISDICTIONS The estimated impact on other taxing jurisdictions assumes that the redevelopment contemplated by the TIF Plan would occur without the creation of the District. However, the EDA or City has determined that such development or redevelopment would not occur "but for" tax increment financing and that, therefore, the fiscal impact on other taxing jurisdictions is $0. The estimated fiscal impact of the District would be as follows if the "but for" test was not met: Entity 2020/Pay 2021 Total Net Tax Capacity Estimated Captured Tax Capacity (CTC) upon completion Percent of CTC to Entity Total Ramsey County 609,931,784 241,736 0.0396% City of Mounds View 12,655,371 241,736 1.9101% ISD 621 (Mounds View)114,395,336 241,736 0.2113% Impact on Tax Base Entity Pay 2021 Extension Rate Percent of Total CTC Potential Taxes Ramsey County 47.7604% 41.53% 241,736 $ 115,454 City of Mounds View 35.5693% 30.93% 241,736 85,984 ISD 621 (Mounds View)23.8628% 20.75% 241,736 57,685 Other 7.8222% 6.80% 241,736 18,909 115.0147% 100.00% $ 278,032 Impact on Tax Rates   Mounds View Economic Development Authority Tax Increment Financing District No. 1-7 (Skyline Apartments) 9 The estimates listed above display the captured tax capacity when all construction is completed. The tax rate used for calculations is the Pay 2021 rate. The total net capacity for the entities listed above are based on Pay 2021 figures. The District will be certified under the Pay 2022 rates, which were unavailable at the time this TIF Plan was prepared. Pursuant to M.S. Section 469.175 Subd. 2(b): (1) Estimate of total tax increment. It is estimated that the total amount of tax increment that will be generated over the life of the District is $4,941,080; (2) Probable impact of the District on city provided services and ability to issue debt. An impact of the District on police protection is expected. With any addition of new residents or businesses, police calls for service will be increased. New developments add an increase in traffic, and additional overall demands to the call load. The City does not expect that the proposed development, in and of itself, will necessitate new capital investment in vehicles or facilities. The probable impact of the District on fire protection is not expected to be significant. Typically, new buildings generate few calls, if any, and are of superior construction. The pre-existing building had public safety concerns and no built-in fire protection. The City does not expect that the proposed development, in and of itself, will necessitate new capital investment in vehicles or facilities. The impact of the District on public infrastructure is expected to be minimal. The development is not expected to significantly impact any traffic movements in the area. The current infrastructure for sanitary sewer, storm sewer and water will be able to handle the additional volume generated from the proposed development. Based on the development plans, there are no additional costs associated with street maintenance, sweeping, plowing, lighting and sidewalks. The probable impact of any District general obligation tax increment bonds on the ability to issue debt for general fund purposes is expected to be minimal. It is not anticipated that there will be any general obligation debt issued in relation to this project, therefore there will be no impact on the City's ability to issue future debt or on the City's debt limit.   Mounds View Economic Development Authority Tax Increment Financing District No. 1-7 (Skyline Apartments) 10 (3) Estimated amount of tax increment attributable to school district levies. It is estimated that the amount of tax increments over the life of the District that would be attributable to school district levies, assuming the school district's share of the total local tax rate for all taxing jurisdictions remained the same, is $1,025,155; (4) Estimated amount of tax increment attributable to county levies. It is estimated that the amount of tax increments over the life of the District that would be attributable to county levies, assuming the county's share of the total local tax rate for all taxing jurisdictions remained the same, is $2,051,806; (5) Additional information requested by the county or school district. The City is not aware of any standard questions in a county or school district written policy regarding tax increment districts and impact on county or school district services. The county or school district must request additional information pursuant to M.S. Section 469.175 Subd. 2(b) within 15 days after receipt of the tax increment financing plan. No requests for additional information from the county or school district regarding the proposed development for the District have been received. SUPPORTING DOCUMENTATION Pursuant to M.S. Section 469.175, Subd. 1 (a), clause 7 the TIF Plan must contain identification and description of studies and analyses used to make the determination set forth in M.S. Section 469.175, Subd. 3, clause (b)(2) and the findings are required in the resolution approving the District. (i) In making said determination, reliance has been placed upon (1) written representation made by the developer to such effects, (2) review of the developer’s pro forma; and (3) City staff awareness of the feasibility of developing the project site within the District, which is further outlined in the City Council resolution approving the establishment of the TIF District and Appendix C. (ii) A comparative analysis of estimated market value both with and without establishment of the TIF District and the use of tax increments has been performed. Such analysis is included with the cashflow in Appendix B and indicates that the increase in estimated market value of the proposed development (less the indicated subtractions) exceeds the estimated market value of the site absent the establishment of the TIF District and the use of tax increments.   Mounds View Economic Development Authority Tax Increment Financing District No. 1-7 (Skyline Apartments) 11 DISTRICT ADMINISTRATION Administration of the District will be handled by the Assistant City Administrator.   Mounds View Economic Development Authority Tax Increment Financing District No. 1-7 (Skyline Apartments) 12 Appendix A: Map of the Mounds View Economic Development Project and the TIF District 11/15/2021 TIF District No. 7 (Villas of Mounds View) - 3% Inflation City of Mounds View, MN 120 Senior Apartments ASSUMPTIONS AND RATES DistrictType:Housing District Name/Number: County District #:Exempt Class Rate (Exempt)0.00% First Year Construction or Inflation on Value 2022 Commercial Industrial Preferred Class Rate (C/I Pref.) Existing District - Specify No. Years Remaining First $150,000 1.50% Inflation Rate - Every Year:3.00%Over $150,000 2.00% Interest Rate:2.00%Commercial Industrial Class Rate (C/I)2.00% Present Value Date:1-Aug-23 Rental Housing Class Rate (Rental)1.25% First Period Ending 1-Feb-24 Affordable Rental Housing Class Rate (Aff. Rental) Tax Year District was Certified:Pay 2022 First $100,000 0.75% Cashflow Assumes First Tax Increment For Development:2024 Over $100,000 0.25% Years of Tax Increment 26 Non-Homestead Residential (Non-H Res. 1 Unit) Assumes Last Year of Tax Increment 2049 First $500,000 1.00% Fiscal Disparities Election [Outside (A), Inside (B), or NA]Inside(B)Over $500,000 1.25% Incremental or Total Fiscal Disparities Incremental Homestead Residential Class Rate (Hmstd. Res.) Fiscal Disparities Contribution Ratio 36.5061%Pay 2021 First $500,000 1.00% Fiscal Disparities Metro-Wide Tax Rate 139.5040%Pay 2021 Over $500,000 1.25% Maximum/Frozen Local Tax Rate: 115.0147%Pay 2021 Agricultural Non-Homestead 1.00% Current Local Tax Rate: (Use lesser of Current or Max.)115.0147%Pay 2021 State-wide Tax Rate (Comm./Ind. only used for total taxes)35.9780%Pay 2021 Market Value Tax Rate (Used for total taxes)0.27744%Pay 2021 Building Total Percentage Tax Year Property Current Class After Land Market Market Of Value Used Original Original Tax Original After Conversion Map ID PID Owner Address Market Value Value Value for District Market Value Market Value Class Tax Capacity Conversion Orig. Tax Cap. 173023140001 Mounds View EDA 4889 Old Hwy. 8 104,500 1,000 105,500 100%105,500 Pay 2022 Exempt - Aff. Rental 791 1 173023140002 Mounds View EDA 4889 Old Hwy. 8 324,500 0 324,500 100%324,500 Pay 2022 Exempt - Aff. Rental 2,434 173023140003 Mounds View EDA 4889 Old Hwy. 8 162,900 1,000 163,900 100%163,900 Pay 2022 Exempt - Aff. Rental 1,229 173023110004 City of Mounds View 4943 Old Hwy. 8 105,900 0 105,900 100%105,900 Pay 2022 Exempt - Aff. Rental 794 697,800 2,000 699,800 699,800 0 5,249 Note: 1. Base values are for pay 2022 based upon review of County website on 10-5-2021. 2. Located in SD # 621 and Rice Creek W/S Area/ Phase Tax Rates BASE VALUE INFORMATION (Original Tax Capacity) Prepared by Ehlers 11/15/2021 TIF District No. 7 (Villas of Mounds View) - 3% Inflation City of Mounds View, MN 120 Senior Apartments Estimated Taxable Total Taxable Property Percentage Percentage Percentage Percentage First Year Market Value Market Value Total Market Tax Project Project Tax Completed Completed Completed Completed Full Taxes Area/Phase New Use Per Sq. Ft./Unit Per Sq. Ft./Unit Sq. Ft./Units Value Class Tax Capacity Capacity/Unit 2022 2023 2024 2025 Payable 1 Apartments 205,000 205,000 120 24,600,000 Aff. Rental 121,500 1,013 15%100%100%100%2025 TOTAL 24,600,000 121,500 Subtotal Residential 120 24,600,000 121,500 Subtotal Commercial/Ind.0 0 0 Note: 1. Market values are based upon estiamtes from the County Assessor. Total Fiscal Local Local Fiscal State-wide Market Tax Disparities Tax Property Disparities Property Value Total Taxes Per New Use Capacity Tax Capacity Capacity Taxes Taxes Taxes Taxes Taxes Sq. Ft./Unit Apartments 121,500 0 121,500 139,743 0 0 33,709 173,452 1,445.43 TOTAL 121,500 0 121,500 139,743 0 0 33,709 173,452 Note: 1. Taxes and tax increment will vary significantly from year to year depending upon values, rates, state law, fiscal disparities and other factors which cannot be predicted. Total Property Taxes 173,452 Current Market Value - Est.699,800 less State-wide Taxes 0 New Market Value - Est.24,600,000 less Fiscal Disp. Adj.0 Difference 23,900,200 less Market Value Taxes (33,709)Present Value of Tax Increment 3,659,970 less Base Value Taxes (6,037) Difference 20,240,230 Annual Gross TIF 133,706 Value likely to occur without Tax Increment is less than:20,240,230 WHAT IS EXCLUDED FROM TIF?MARKET VALUE BUT / FOR ANALYSIS TAX CALCULATIONS PROJECT INFORMATION (Project Tax Capacity) Prepared by Ehlers 11/15/2021 Tax Increment Cashflow - Page 3 TIF District No. 7 (Villas of Mounds View) - 3% Inflation City of Mounds View, MN 120 Senior Apartments TAX INCREMENT CASH FLOW Project Original Fiscal Captured Local Annual Semi-Annual State Admin.Semi-Annual Semi-Annual PERIOD % of Tax Tax Disparities Tax Tax Gross Tax Gross Tax Auditor at Net Tax Present ENDING Tax Payment OTC Capacity Capacity Incremental Capacity Rate Increment Increment 0.36%10%Increment Value Yrs.Year Date - - - - 02/01/24 100%18,225 (5,249) - 12,977 115.015%14,925 7,462 (27) (744) 6,692 6,560 0.5 2024 08/01/24 100%18,225 (5,249) - 12,977 115.015%14,925 7,462 (27) (744) 6,692 13,055 1 2024 02/01/25 100%121,500 (5,249) - 116,252 115.015%133,706 66,853 (241) (6,661) 59,951 70,667 1.5 2025 08/01/25 100%121,500 (5,249) - 116,252 115.015%133,706 66,853 (241) (6,661) 59,951 127,709 2 2025 02/01/26 100%125,145 (5,249) - 119,897 115.015%137,899 68,949 (248) (6,870) 61,831 185,956 2.5 2026 08/01/26 100%125,145 (5,249) - 119,897 115.015%137,899 68,949 (248) (6,870) 61,831 243,627 3 2026 02/01/27 100%128,899 (5,249) - 123,651 115.015%142,217 71,108 (256) (7,085) 63,767 302,515 3.5 2027 08/01/27 100%128,899 (5,249) - 123,651 115.015%142,217 71,108 (256) (7,085) 63,767 360,820 4 2027 02/01/28 100%132,766 (5,249) - 127,518 115.015%146,664 73,332 (264) (7,307) 65,761 420,353 4.5 2028 08/01/28 100%132,766 (5,249) - 127,518 115.015%146,664 73,332 (264) (7,307) 65,761 479,296 5 2028 02/01/29 100%136,749 (5,249) - 131,501 115.015%151,245 75,623 (272) (7,535) 67,815 539,479 5.5 2029 08/01/29 100%136,749 (5,249) - 131,501 115.015%151,245 75,623 (272) (7,535) 67,815 599,066 6 2029 02/01/30 100%140,852 (5,249) - 135,603 115.015%155,964 77,982 (281) (7,770) 69,931 659,903 6.5 2030 08/01/30 100%140,852 (5,249) - 135,603 115.015%155,964 77,982 (281) (7,770) 69,931 720,138 7 2030 02/01/31 100%145,077 (5,249) - 139,829 115.015%160,824 80,412 (289) (8,012) 72,110 781,635 7.5 2031 08/01/31 100%145,077 (5,249) - 139,829 115.015%160,824 80,412 (289) (8,012) 72,110 842,523 8 2031 02/01/32 100%149,430 (5,249) - 144,181 115.015%165,829 82,915 (298) (8,262) 74,355 904,685 8.5 2032 08/01/32 100%149,430 (5,249) - 144,181 115.015%165,829 82,915 (298) (8,262) 74,355 966,231 9 2032 02/01/33 100%153,913 (5,249) - 148,664 115.015%170,985 85,493 (308) (8,518) 76,666 1,029,063 9.5 2033 08/01/33 100%153,913 (5,249) - 148,664 115.015%170,985 85,493 (308) (8,518) 76,666 1,091,272 10 2033 02/01/34 100%158,530 (5,249) - 153,281 115.015%176,296 88,148 (317) (8,783) 79,048 1,154,779 10.5 2034 08/01/34 100%158,530 (5,249) - 153,281 115.015%176,296 88,148 (317) (8,783) 79,048 1,217,657 11 2034 02/01/35 100%163,286 (5,249) - 158,037 115.015%181,766 90,883 (327) (9,056) 81,500 1,281,844 11.5 2035 08/01/35 100%163,286 (5,249) - 158,037 115.015%181,766 90,883 (327) (9,056) 81,500 1,345,395 12 2035 02/01/36 100%168,184 (5,249) - 162,936 115.015%187,400 93,700 (337) (9,336) 84,027 1,410,267 12.5 2036 08/01/36 100%168,184 (5,249) - 162,936 115.015%187,400 93,700 (337) (9,336) 84,027 1,474,498 13 2036 02/01/37 100%173,230 (5,249) - 167,981 115.015%193,203 96,602 (348) (9,625) 86,628 1,540,061 13.5 2037 08/01/37 100%173,230 (5,249) - 167,981 115.015%193,203 96,602 (348) (9,625) 86,628 1,604,976 14 2037 02/01/38 100%178,427 (5,249) - 173,178 115.015%199,180 99,590 (359) (9,923) 89,309 1,671,236 14.5 2038 08/01/38 100%178,427 (5,249) - 173,178 115.015%199,180 99,590 (359) (9,923) 89,309 1,736,840 15 2038 02/01/39 100%183,780 (5,249) - 178,531 115.015%205,337 102,669 (370) (10,230) 92,069 1,803,802 15.5 2039 08/01/39 100%183,780 (5,249) - 178,531 115.015%205,337 102,669 (370) (10,230) 92,069 1,870,101 16 2039 02/01/40 100%189,293 (5,249) - 184,045 115.015%211,678 105,839 (381) (10,546) 94,912 1,937,771 16.5 2040 08/01/40 100%189,293 (5,249) - 184,045 115.015%211,678 105,839 (381) (10,546) 94,912 2,004,771 17 2040 02/01/41 100%194,972 (5,249) - 189,723 115.015%218,210 109,105 (393) (10,871) 97,841 2,073,154 17.5 2041 08/01/41 100%194,972 (5,249) - 189,723 115.015%218,210 109,105 (393) (10,871) 97,841 2,140,861 18 2041 02/01/42 100%200,821 (5,249) - 195,572 115.015%224,937 112,469 (405) (11,206) 100,857 2,209,963 18.5 2042 08/01/42 100%200,821 (5,249) - 195,572 115.015%224,937 112,469 (405) (11,206) 100,857 2,278,382 19 2042 02/01/43 100%206,846 (5,249) - 201,597 115.015%231,866 115,933 (417) (11,552) 103,964 2,348,210 19.5 2043 08/01/43 100%206,846 (5,249) - 201,597 115.015%231,866 115,933 (417) (11,552) 103,964 2,417,346 20 2043 02/01/44 100%213,051 (5,249) - 207,802 115.015%239,003 119,502 (430) (11,907) 107,164 2,487,905 20.5 2044 08/01/44 100%213,051 (5,249) - 207,802 115.015%239,003 119,502 (430) (11,907) 107,164 2,557,766 21 2044 02/01/45 100%219,443 (5,249) - 214,194 115.015%246,355 123,177 (443) (12,273) 110,460 2,629,062 21.5 2045 08/01/45 100%219,443 (5,249) - 214,194 115.015%246,355 123,177 (443) (12,273) 110,460 2,699,652 22 2045 02/01/46 100%226,026 (5,249) - 220,777 115.015%253,926 126,963 (457) (12,651) 113,855 2,771,692 22.5 2046 08/01/46 100%226,026 (5,249) - 220,777 115.015%253,926 126,963 (457) (12,651) 113,855 2,843,018 23 2046 02/01/47 100%232,807 (5,249) - 227,558 115.015%261,725 130,863 (471) (13,039) 117,352 2,915,807 23.5 2047 08/01/47 100%232,807 (5,249) - 227,558 115.015%261,725 130,863 (471) (13,039) 117,352 2,987,875 24 2047 02/01/48 100%239,791 (5,249) - 234,542 115.015%269,758 134,879 (486) (13,439) 120,954 3,061,420 24.5 2048 08/01/48 100%239,791 (5,249) - 234,542 115.015%269,758 134,879 (486) (13,439) 120,954 3,134,237 25 2048 02/01/49 100%246,984 (5,249) - 241,736 115.015%278,032 139,016 (500) (13,852) 124,664 3,208,543 25.5 2049 08/01/49 100%246,984 (5,249) - 241,736 115.015%278,032 139,016 (500) (13,852) 124,664 3,282,115 26 2049 02/01/50 Total 4,958,932 (17,852) (494,108) 4,446,972 Present Value From 08/01/2023 Present Value Rate 2.00%3,659,970 (13,176) (364,679) 3,282,115 Prepared by Ehlers & Associates, Inc. - Estimates Only N:\Minnsota\Mounds View\Housing - Economic - Redevelopment\TIF\TIF Districts\TIF 1-7 (Villas of Mounds View)\Cash flow\Cash Flow 10-7-21   Mounds View Economic Development Authority Tax Increment Financing District No. 1-7 (Skyline Apartments) 13 Appendix B: Estimated Cash Flow for the District Tax Increment Financing District No. 1-7 (Villas of Mounds View) Municipal Boundary TIF District 1-7 Parcels Legend City of Mounds View Ramsey County, Minnesota Mounds View Economic Development Project The boundaries of Mounds View Economic Development Project are coterminous with the corporate limits of the City of Mounds View.   Mounds View Economic Development Authority Tax Increment Financing District No. 1-7 (Skyline Apartments) 14 Appendix C: Findings Including But/For Qualifications The reasons and facts supporting the findings for the adoption of the Tax Increment Financing Plan for Tax Increment Financing District No. 1-7 (Villas of Mounds View), as required pursuant to Minnesota Statutes, Section 469.175, Subdivision 3 are as follows: 1. Finding that Tax Increment Financing District No. 1-7 (Villas of Mounds View) is a housing district as defined in M.S., Section 469.174, Subd. 11. Tax Increment Financing District No. 1-7 (Villas of Mounds View) consists of four (4) parcels. The development will consist of construction of 120 units of affordable rental housing, all or a portion of which will receive tax increment assistance and will meet income restrictions described in M.S. 469.1761. At least 40 percent of the units receiving assistance will have incomes at or below 60 percent of area median income. 2. Finding that the proposed development, in the opinion of the City Council, would not reasonably be expected to occur solely through private investment within the reasonably foreseeable future. The proposed development, in the opinion of the City, would not reasonably be expected to occur solely through private investment within the reasonably foreseeable future: This finding is supported by the fact that the development proposed in this plan contains affordable, housing units that meet the City's objectives for development. The cost of land acquisition and construction are the same for workforce housing units as they are for market rate projects. The decreased rental income from the affordable units, means there is less cash flow available to service the operating and debt expenses for the project. The leaves a gap in funding for the project. The need to offset this reduction in rents for the affordable housing units makes this housing development feasible only through assistance, in part, from tax increment financing. The developer was asked for and provided a letter and a pro forma as justification that the project would not have gone forward without tax increment assistance.   Mounds View Economic Development Authority Tax Increment Financing District No. 1-7 (Skyline Apartments) 15 The increased market value of the site that could reasonably be expected to occur without the use of tax increment financing would be less than the increase in market value estimated to result from the proposed development after subtracting the present value of the projected tax increments for the maximum duration of the TIF District permitted by the TIF Plan: This finding is justified on the grounds that the costs of acquisition, building demolition, site improvements, utility improvements and construction of affordable housing add to the total development cost. Historically, the costs of site and public improvements, as well as high market rate rents in the City have made development of affordable housing infeasible without tax increment assistance. Although other projects could potentially be proposed, the City reasonably determines that no other redevelopment of similar scope providing the desired affordability can be anticipated on this site without substantially similar assistance being provided to the development. 3. Finding that the TIF Plan for Tax Increment Financing District No. 1-7 (Villas of Mounds View) conforms to the general plan for the development or redevelopment of the municipality as a whole. The City Council reviewed the TIF Plan and found that the TIF Plan conforms to the general development plan of the City. 4. Finding that the TIF Plan for Tax Increment Financing District No. 1-7 (Villas of Mounds View) will afford maximum opportunity, consistent with the sound needs of the City as a whole, for the development or redevelopment of Mounds View Economic Development Project by private enterprise. Through the implementation of the TIF Plan, the City will provide an impetus for residential development, which is desirable or necessary for increased population and an increased need for life-cycle housing within the City. 1 DOCSOPEN\MU205\52\763679.v1-11/18/21 EDA RESOLUTION 21-EDA-351 CITY OF MOUNDS VIEW COUNTY OF RAMSEY STATE OF MINNESOTA A RESOLUTION APPROVING CONTRACT FOR PRIVATE DEVELOPMENT AND ISSUANCE OF TAX INCREMENT NOTE WHEREAS, the Mounds View Economic Development Authority (the “Authority”) was created pursuant to Minnesota Statutes, Sections 469.090 through 469.1082, as amended, and was authorized to transact business and exercise its powers by a resolution of the City Council of the City of Mounds View, Minnesota (the “City”); and WHEREAS, the Authority and the City have undertaken a program to promote economic development and job opportunities, promote the development and redevelopment of land which is underutilized within the City, and facilitate the development of affordable housing, and in this connection created a redevelopment district known as the Mounds View Economic Development Project (the “Project”) in the City, pursuant to Minnesota Statutes, Sections 469.001 through 469.047, as amended; and WHEREAS, following a duly noticed public hearing held on November 22, 2021, by the City Council of the City, and the Board of Commissioners of the Authority (the “Board”) approved the modification of the Redevelopment Plan for the Project (the “Redevelopment Plan”) and approved a new tax increment financing plan (the “TIF Plan”) for Tax Increment Financing District No. 1-7 (a housing district) (the “TIF District”), pursuant to Minnesota Statutes, Sections 469.174 through 469.1794, as amended (the “TIF Act”), all as described in a plan document presented to this Board; and WHEREAS, Villas of Mounds View, Limited Partnership, a Minnesota limited partnership (the “Developer), has proposed to acquire certain property within the TIF District and construct and develop a 120 unit rental building, including underground parking and storage (the “Minimum Improvements”); and WHEREAS, there has been presented before this Board a Contract for Private Development (the “Agreement”) proposed to be entered into between the Authority and the Developer setting forth the terms of the development of the Minimum Improvements; and WHEREAS, pursuant to the Agreement, the Authority has proposed to issue a Tax Increment Revenue Note (the “TIF Note”) in the maximum principal amount of $1,770,000, to reimburse the Developer for certain qualified costs related to the Minimum Improvements (the “Qualified Public Development Costs”); NOW THEREFORE, BE IT RESOLVED by the Mounds View Economic Development Authority as follows: 2 DOCSOPEN\MU205\52\763679.v1-11/18/21 1. The Agreement. The Board approves the Agreement in substantially the form on file in City Hall. The President and Executive Director are hereby authorized and directed to execute and deliver the Agreement. All of the provisions of Agreement, when executed and delivered as authorized herein, shall be deemed to be a part of this resolution as fully and to the same extent as if incorporated verbatim herein and shall be in full force and effect from the date of execution and delivery thereof. The Agreement is hereby in all respects authorized, approved and confirmed by the Authority and the President and the Executive Director are hereby authorized and directed to execute and deliver the Agreement for and on behalf of the Authority in substantially the form now on file with the Authority, but with such modifications as shall be deemed necessary, desirable or appropriate, its execution thereof to constitute conclusive evidence of their approval of any and all modifications therein. 2. The TIF Note. 2.01. The Authority hereby approves and authorizes the President and Executive Director to execute the TIF Note. The Authority hereby delegates to the Executive Director the determination of the date on which the TIF Note is to be delivered, in accordance with the Agreement. 2.02. The TIF Note shall be in substantially the form set forth in the Agreement, with the blanks to be properly filled in and the principal amount and payment schedule adjusted as of the date of issue: 2.03. The TIF Note shall be issued as a single typewritten note numbered R-1. The TIF Note shall be issuable only in fully registered form. Principal of the TIF Note shall be payable by check or draft issued by the registrar described herein. Principal of the TIF Note shall be payable by mail to the owner of record thereof as of the close of business on the fifteenth day of the month preceding the Payment Date (as defined in the Agreement), whether or not such day is a business day. 2.04. The Authority hereby appoints the Executive Director to perform the functions of registrar, transfer agent and paying agent (the “Registrar”). The effect of registration and the rights and duties of the Authority and the Registrar with respect thereto shall be as follows: (a) The Registrar shall keep at its office a bond register in which the Registrar shall provide for the registration of ownership of the TIF Note and the registration of transfers and exchanges of the TIF Note. (b) Upon surrender for transfer of the TIF Note duly endorsed by the registered owner thereof or accompanied by a written instrument of transfer, in form reasonably satisfactory to the Registrar, duly executed by the registered owner thereof or by an attorney duly authorized by the registered owner in writing, the 3 DOCSOPEN\MU205\52\763679.v1-11/18/21 Registrar shall authenticate and deliver, in the name of the designated transferee or transferees, a new Note of a like aggregate principal amount and maturity, as requested by the transferor. Notwithstanding the foregoing, the TIF Note shall not be transferred to any person other than an affiliate, or other related entity, of the Developer unless the Authority has been provided with an investment letter in a form substantially similar to the investment letter submitted by the Developer or a certificate of the transferor, in a form satisfactory to the Authority, that such transfer is exempt from registration and prospectus delivery requirements of federal and applicable state securities laws. The Registrar may close the books for registration of any transfer after the fifteenth day of the month preceding each Payment Date and until such Payment Date. (c) The TIF Note surrendered upon any transfer shall be promptly cancelled by the Registrar and thereafter disposed of as directed by the Authority. (d) When the TIF Note is presented to the Registrar for transfer, the Registrar may refuse to transfer the same until it is satisfied that the endorsement on such Note or separate instrument of transfer is legally authorized. The Registrar shall incur no liability for its refusal, in good faith, to make transfers which it, in its judgment, deems improper or unauthorized. (e) The Authority and the Registrar may treat the person in whose name the TIF Note is at any time registered in the bond register as the absolute owner of the TIF Note, whether the TIF Note shall be overdue or not, for the purpose of receiving payment of, or on account of, the principal of such Note and for all other purposes, and all such payments so made to any such registered owner or upon the owner’s order shall be valid and effectual to satisfy and discharge the liability of the Authority upon such Note to the extent of the sum or sums so paid. (f) For every transfer or exchange of the TIF Note, the Registrar may impose a charge upon the owner thereof sufficient to reimburse the Registrar for any tax, fee, or other governmental charge required to be paid with respect to such transfer or exchange. (g) In case any Note shall become mutilated or be lost, stolen, or destroyed, the Registrar shall deliver a new TIF Note of like amount, maturity dates and tenor in exchange and substitution for and upon cancellation of such mutilated Note or in lieu of and in substitution for such TIF Note lost, stolen, or destroyed, upon the payment of the reasonable expenses and charges of the Registrar in connection therewith; and, in the case the TIF Note lost, stolen, or destroyed, upon filing with the Registrar of evidence satisfactory to it that such TIF Note was lost, stolen, or destroyed, and of the ownership thereof, and upon furnishing to the Registrar of an appropriate bond or indemnity in form, substance, and amount satisfactory to it, in which both the Authority and the Registrar shall be named as obligees. The TIF Note so surrendered to the Registrar shall be cancelled by it and evidence of such cancellation shall be given to the Authority. If the mutilated, lost, stolen, or 4 DOCSOPEN\MU205\52\763679.v1-11/18/21 destroyed TIF Note has already matured or been called for redemption in accordance with its terms, it shall not be necessary to issue a new TIF Note prior to payment. 2.05. The TIF Note shall be prepared under the direction of the Executive Director and shall be executed on behalf of the Authority by the signatures of its President and Executive Director. In case any officer whose signature shall appear on the TIF Note shall cease to be such officer before the delivery of the TIF Note, such signature shall nevertheless be valid and sufficient for all purposes, the same as if such officer had remained in office until delivery. When the TIF Note has been so executed, it shall be delivered by the Executive Director to the Developer thereof in accordance with the Agreement. 3. Security Provisions of the TIF Note. 3.01. The Authority hereby pledges to the payment of the principal of the TIF Note all Available Tax Increment (as defined in the Agreement). Available Tax Increment shall be applied to payment of the principal of the TIF Note in accordance with the terms of the form of TIF Note. 3.02. Until the date the TIF Note is no longer outstanding and no principal thereof (to the extent required to be paid pursuant to this resolution) remains unpaid, the Authority shall maintain a separate and special “Bond Fund” to be used for no purpose other than the payment of the principal of the TIF Note. The Authority irrevocably agrees to appropriate to the Bond Fund in each year Available Tax Increment, subject to the terms of the Agreement. Any Available Tax Increment remaining in the Bond Fund shall be transferred to the Authority’s account for the TIF District upon the payment of all principal to be paid with respect to the TIF Note. 4. Miscellaneous. 4.01. The officers of the Authority are hereby authorized and directed to prepare and furnish to the Developer certified copies of all proceedings and records of the Authority, and such other affidavits, certificates, and information as may be required to show the facts relating to the legality and marketability of the TIF Note as the same appear from the books and records under their custody and control or as otherwise known to them, and all such certified copies, certificates, and affidavits, including any heretofore furnished, shall be deemed representations of the Authority as to the facts recited therein. 4.02. The President and Executive Director are authorized and directed to execute and deliver the Agreement and any additional agreements, certificates or other documents that the Authority determines are necessary to implement this Resolution. 5 DOCSOPEN\MU205\52\763679.v1-11/18/21 4.03. The Authority directs Authority and City staff to take any appropriate action and to prepare any appropriate documents to facilitate the directives of the Authority as set forth in this Resolution and in performing its obligations under the Agreement as a whole. 4.04. The President, Executive Director, Authority and City staff, Authority and City attorney, and Authority and City consultants are hereby authorized and directed to take any and all additional steps and actions necessary or convenient in order to accomplish the intent of this Resolution. 4.05. This resolution shall be effective upon full execution of the Agreement. Adopted on the 22nd November, 2021. Carol A. Mueller, President Attest: Nyle Zikmund, Executive Director (SEAL) 1 DOCSOPEN\MU205\52\763677.v2-11/18/21 EDA RESOLUTION 21-EDA-350 CITY OF MOUNDS VIEW COUNTY OF RAMSEY STATE OF MINNESOTA A RESOLUTION APPROVING PURCHASE AND DEVELOPMENT AGREEMENT AND CONVEYANCE OF PROPERTY LOCATED IN MOUNDS VIEW, MINNESOTA BE IT RESOLVED by the Board of Commissioners (the “Board”) of the Mounds View Economic Development Authority (the “Authority”) as follows: Section 1. Recitals. 1.01. The Authority is authorized pursuant to Minnesota Statutes, Sections 469.090 to 469.1081 (the “EDA Act”), to acquire and convey real property and to undertake certain activities to facilitate the development of real property by private enterprise. 1.02. The Authority is fee owner of certain real property in the city of Mounds View (the “City”), legally described in the attached Exhibit A (the “Property”). 1.03. To facilitate the development of housing on the Property, the Authority proposes to enter into a Purchase and Development Agreement (the “Agreement”) between the Authority and Villas of Mounds View (the “Developer”), under which, among other things, the Authority will convey the Property to the Developer to construct a 120-unit apartment complex, subject to certain terms and conditions. 1.04. The Authority has on November 22, 2021 and in accordance with Minnesota Statutes, Section 469.105, conducted a duly noticed public hearing regarding the sale of the Property to the Developer, at which all interested persons were given an opportunity to be heard. 1.05. The Authority finds and determines that conveyance of the Property to the Developer is in the public interest and will further the objectives of its general plan of economic development, because it will provide an opportunity for increased housing opportunities in the City and serve as an impetus for further development. 1.06. The Board has reviewed the Agreement and finds that the execution thereof by the Authority and performance of the obligations thereunder are in the best interest of the Authority, the City and its residents. Section 2. Findings. 2.01. The recitals set forth in the preamble to this Resolution and the exhibits attached to this Resolution are incorporated into this Resolution as if fully set forth herein. EDA Resolution No. 21-EDA-350 Page 2 DOCSOPEN\MU205\52\763677.v2-11/18/21 2.02. The Agreement is hereby in all respects authorized, approved and confirmed by the Authority and the President and the Executive Director are hereby authorized and directed to execute and deliver the Agreement for and on behalf of the Authority in substantially the form now on file with the Authority, but with such modifications as shall be deemed necessary, desirable or appropriate, its execution thereof to constitute conclusive evidence of their approval of any and all modifications therein. Section 3. Implementation. 3.01. The President and Executive Director are authorized and directed to execute and deliver the Agreement and any additional agreements, certificates or other documents that the Authority determines are necessary to implement this Resolution. 3.02. The Authority directs Authority and City staff to take any appropriate action and to prepare any appropriate documents to facilitate the directives of the Authority as set forth in this Resolution and in performing its obligations under the Agreement as a whole. 3.03. The President, Executive Director, Authority and City staff, Authority and City attorney, and Authority and City consultants are hereby authorized and directed to take any and all additional steps and actions necessary or convenient in order to accomplish the intent of this Resolution. Section 4. Effective Date. This resolution is effective upon the date of its adoption. Adopted on the 22nd day of November, 2021. _________________________________ Carol A. Mueller, President Attest: ________________________________ Nyle Zikmund, Executive Director (SEAL) A-1 DOCSOPEN\MU205\52\763677.v2-11/18/21 EXHIBIT A Legal Description of the Property PID: 17-30-23-14-0002 A strip of land 130 feet wide measured at right angles southwesterly of and adjacent to, a line running southeasterly from a point on the north line of the Southeast Quarter of the Northeast Quarter of Section 17, Township 30 North, Range 23 West, Ramsey County, Minnesota, and 385 feet from the east line of said Section 17, to a point on the south line of the North Half of the Southeast Quarter of the Northeast Quarter of said Section 17, and 250 feet from the east line of said Section 17, and measuring 132.94 feet on the north line of said Southeast Quarter of Northeast Quarter, and 132.92 feet on the south line of said North Half of the Southeast Quarter of the Northeast Quarter, excepting the North 75 feet and the South 75 feet of said tract. AND PID: 17-30-23-14-0001 All that part of the South 175 feet of the North Half of the Southeast Quarter of the Northeast Quarter of Section 17, Township 30 North, Range 23 West, Ramsey County, Minnesota, lying northeasterly of a line run from a point on the north line of said North Half, 558.78 feet west from the northeast corner thereof to a point on the south line of said North Half, 504.33 feet west of the southeast corner thereof, and lying southwesterly of a line run from a point on the north line of said North Half, 385 feet west from the northeast corner thereof to a point on the south line of said North Half, 250 feet west from the southeast corner thereof, said line being the southwesterly right-of-way line of State Trunk Highway No. 8, excepting therefrom all that part of the Northeasterly 130 feet, measured at right angles from said right-of-way line thereof, lying north of the South 75 feet of said North Half, and except therefrom the South 30 feet of said North Half. AND PID: 17-30-23-14-0003 All that part of the North Half of the Southeast Quarter of the Northeast Quarter of Section 17, Township 30 North, Range 23 West, Ramsey County, Minnesota, lying northeasterly of a line run from a point on the north line of said North Half, 558.78 feet west of the northeast corner thereof, to a point on the south line of said North Half, 504.33 feet west of the southeast corner thereof, and lying southwesterly of a line run from a point on the north line of said North Half, 385 feet west from the northeast comer thereof, to a point on the south line of said North Half, 250 feet west from the southeast corner thereof, said line being the southwesterly right-of-way line of State Trunk Highway No. 8, excepting therefrom all that part lying in the South 175 feet of said North Half, and also excepting therefrom all that part of the Northeasterly 130 feet measured at right A-2 DOCSOPEN\MU205\52\763677.v2-11/18/21 angles to said right-of-way line, lying south of the North 75 feet of said North Half. AND PID: Unknown That part of the South 30 feet of the North 1/2 of the Southeast 1/4 of the Northeast 1/4 of Section 17, Township 30, Range 23, Ramsey County, Minnesota, lying East of Lot 4, Block 1, MOUNDS VIEW INDUSTRIAL PARK. AND PID: This is currently a part of PID 17-30-23-14-0002 The South 15 feet of the following described parcel: All that part of the South 175 feet of the North Half of the Southeast Quarter of the Northeast Quarter of Section 17, Township 30 North, Range 23 West, Ramsey County, Minnesota, lying northeasterly of a line run from a point on the north line of said North Half, 558.78 feet west from the northeast corner thereof to a point on the south line of said North Half, 504.33 feet west of the southeast corner thereof, and lying southwesterly of a line run from a point on the north line of said North Half, 385 feet west from the northeast corner thereof to a point on the south line of said North Half, 250 feet west from the southeast corner thereof, said line being the southwesterly right-of-way line of State Trunk Highway No. 8, excepting therefrom all that part of the Northeasterly 130 feet, measured at right angles from said right-of-way line thereof, lying north of the South 75 feet of said North Half, and except therefrom the South 30 feet of said North Half. AND PID: 17-30-23-11-0004 That part of the East 516.12 feet of the Northeast Quarter of the Northeast Quarter of Section 17, Township 30 North, Range 23 West, Ramsey County, Minnesota, described as follows: Commencing at the southeast corner of said Northeast Quarter of the Northeast Quarter; thence South 89°57'36" West, along the south line of said Northeast Quarter of the Northeast Quarter, a distance of 385.00 feet to the point of beginning of the parcel to be described; thence North 09°23'42" West, a distance of 203.69 feet; thence North 15°25'51" West, a distance of 96.73 feet; thence South 89°57'36" West, parallel with the south line of said Northeast Quarter of the Northeast Quarter, a distance of 75.28 feet to the west line of said East 516.12 feet of the Northeast Quarter of the Northeast Quarter; thence South 00°36'26" East, along said west line, a distance of 294.26 feet to the south line of said Northeast Quarter of the Northeast Quarter; thence North 89°57'36" East, along said south line, a distance of 131.15 feet to the point of beginning; EXCEPT the North 12 feet thereof. (Torrens Property) A-3 DOCSOPEN\MU205\52\763677.v2-11/18/21 AND PID: 17-30-23-11-0004 That part of the North 212.74 feet of South 495 feet of East 516.12 feet of Northeast Quarter of the Northeast Quarter of Section 17, Township 30, Range 23, Ramsey County, Minnesota, lying southwesterly of Highway. DOCSOPEN\MU205\52\763653.v1-11/18/21 EDA RESOLUTION 21-EDA-352 CITY OF MOUNDS VIEW COUNTY OF RAMSEY STATE OF MINNESOTA A RESOLUTION AUTHORIZING INTERFUND LOAN FOR ADVANCE OF CERTAIN COSTS IN CONNECTION WITH TAX INCREMENT FINANCING DISTRICT NO. 1-7 (A HOUSING DISTRICT) BE IT RESOLVED by the Board of Commissioners (the “Board”) of the Mounds View Economic Development Authority (the "Authority"), as follows: Section 1. Background. 1.01. The Authority was created pursuant to Minnesota Statutes, Sections 469.090 through 469.1082, as amended, and was authorized to transact business and exercise its powers by a resolution of the City Council of the City of Mounds View, Minnesota (the “City”). 1.02. The Authority and the City have undertaken a program to promote economic development and job opportunities, promote the development and redevelopment of land which is underutilized within the City, and facilitate the development of affordable housing, and in this connection created a redevelopment district known as the Mounds View Economic Development Project (the “Project”) in the City, pursuant to Minnesota Statutes, Sections 469.001 through 469.047, as amended. 1.03. The City and the Authority have approved the establishment of Tax Increment Financing District No. 1-7 (a housing district) (the “TIF District”) within the Project, pursuant to Minnesota Statutes, Sections 469.174 through 469.1794, as amended (the “TIF Act”), and have adopted a Tax Increment Financing Plan (the “TIF Plan”) for the purpose of financing certain improvements within the Project. 1.04. The Authority has determined to pay for certain costs identified in the TIF Plan consisting of land/building acquisition/site improvements/preparation, affordable housing, public utilities, streets and sidewalks, other qualifying improvements, interest, and administrative costs (collectively, the “Qualified Costs”), which costs may be financed on a temporary basis from Authority or City funds available for such purposes. 1.05. Under Section 469.178, subdivision 7 of the TIF Act, the Authority and the City are authorized to advance or loan money from any fund from which such advances may be legally made in order to finance expenditures that are eligible to be paid with tax increments under the TIF Act, including the Qualified Costs. 1.06. The City will loan funds to the Authority finance the Qualified Costs (the “Interfund Loan”) in an amount of up to $100,000 in accordance with the terms of this resolution and the resolution adopted or to be adopted by the City Council of the City on the date hereof. 1.07. The Authority intends to reimburse the City for the portion of the Qualified Costs paid by the Interfund Loan from tax increments derived from the property within the TIF District in accordance with the terms of this resolution. 2 DOCSOPEN\MU205\52\763653.v1-11/18/21 Section 2. Terms of Interfund Loan. 2.01. The Interfund Loan shall be made in the amount of up to $100,000 (or so much thereof as may be paid as Qualified Costs) to the Authority. 2.02. The Authority shall reimburse the City for such advances together with the interest at the rate stated below. Interest accrues on the principal amount from the date of each advance. The maximum rate of interest permitted to be charged is limited to the greater of the rates specified under Minnesota Statutes, Section 270C.40 or Section 549.09 as of the date the loan or advance is authorized, unless the written agreement states that the maximum interest rate will fluctuate as the interest rates specified under Minnesota Statutes, Section 270C.40 or Section 549.09 are from time to time adjusted. The interest rate shall be 4% and will not fluctuate. 2.03. Principal and interest (the “Payments”) on the Interfund Loan shall be paid annually on each December 31 (each a “Payment Date”), commencing on the first Payment Date on which the Authority has Available Tax Increment (defined below), or on any other dates determined by the Authority, through the date of last receipt of tax increment from the TIF District. 2.04. Payments on the Interfund Loan are payable solely from “Available Tax Increment,” which shall mean, on each Payment Date, tax increment available after other obligations have been paid, or as determined by the Authority, generated in the preceding twelve (12) months with respect to the property within the TIF District and remitted to the Authority by Ramsey County, Minnesota, all in accordance with the TIF Act. Payments on the Interfund Loan may be subordinated to any outstanding or future bonds, notes or contracts secured in whole or in part with Available Tax Increment, and are on parity with any other outstanding or future interfund loans secured in whole or in part with Available Tax Increment. 2.05. The principal sum and all accrued interest payable under the Interfund Loan is prepayable in whole or in part at any time by the Authority without premium or penalty. No partial prepayment shall affect the amount or timing of any other regular payment otherwise required to be made under any interfund loan. 2.06. The Interfund Loan is evidence of an internal borrowing by the Authority in accordance with Section 469.178, subdivision 7 of the TIF Act, and is a limited obligation payable solely from Available Tax Increment pledged to the payment thereof under this resolution. The Interfund Loan and the interest thereon shall not be deemed to constitute a general obligation of the State of Minnesota or any political subdivision thereof, including, without limitation, Ramsey County, Minnesota or the City. Neither the State of Minnesota nor any political subdivision thereof shall be obligated to pay the principal of or interest on the Interfund Loan or other costs incident hereto except out of Available Tax Increment. Neither the full faith and credit nor the taxing power of the State of Minnesota or any political subdivision thereof is pledged to the payment of the principal of or interest on the Interfund Loan or other costs incident thereto. The Authority shall have no obligation to pay any principal amount of the Interfund Loan or accrued interest thereon, which may remain unpaid after the final Payment Date. 2.07. The Authority may amend the terms of the Interfund Loan at any time by resolution of the Board to the extent permissible under law. Section 3. Effective Date. This resolution is effective upon the date of its approval. 3 DOCSOPEN\MU205\52\763653.v1-11/18/21 Adopted on the 22nd day of November, 2021. Carol A. Mueller, President Attest: Nyle Zikmund, Executive Director (SEAL)