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HomeMy WebLinkAboutTIF1 2008-11-06 AgendasREINVESTMENT ZONE NUMBER 1, CITY OF NORTH RICHLAND HILLS BOARD OF DIRECTORS MEETING THURSDAY, NOVEMBER 6, 2008 CITY HALL PRE-COUNCIL ROOM 4:00 P.M. AGENDA 1. Call to Order 2. Approval of October 2, 2007 Board Minutes 3. Discuss and Approve TIF No. 1 2008 Annual Report (TIF #1 2008-01) 4. Consider all matters incident and related to approving and authorizing certain amendments to the project plan and reinvestment zone financing plan for Reinvestment Zone Number 1, City of North Richland Hills, including the adoption of a resolution pertaining thereto (TIF #1 2008-02) 5. Adjournment Posted this the 31St day of October, 2008, Time: ~ : ~-5 . j'e't ~~~~~ ~'1~-~a~ Ph-yl s O'Neal Finance Assistant MINUTES OF THE TIF BOARD MEETING FOR REINVESTMENT ZONE #1 OF THE CITY OF NORTH RICHLAND HILLS, TEXAS BOARD OF DIRECTORS MEETING - PRE-COUNCIL ROOM AT CITY HALL TUESDAY, OCTOBER 2, 2007 - 4:00 P.M. Present: Oscar Trevino, Chairman Scott Turnage John Lewis Dr. Larry Darlage Carolyn Sims Mayor Council Member Council Member Tarrant County College Precinct Administrator for Commissioner Gary Fickes, Northeast SubCourthouse, Precinct #3 Tarrant County Hospital District Birdville I.S.D. Drenda Witt Dolores Webb Others Present: Larry J. Cunningham Jim Starr Bo Bass Karen Bostic Larry Koonce Chris Amarante Vickie Loftice Elizabeth Reining Thad Chambers Mary Peters Dr. Quentin Burnett Lisa McMillan Scott Herndon David Medanich Phyllis O'Neal Absent: Tim Welch David Whitson City Manager Interim Assistant City Manager Assistant City Manager Managing Director of Administrative/Fiscal Services Director of Finance Construction Manager Director of Parks and Recreation Assistant to the City Manager Director of Economic Development Public Information Officer Birdville I.S.D. Tarrant County Commissioner's Court Tarrant County Hospital District First Southwest Company Finance Assistant Council Member Council Member 1. CALL TO ORDER Mayor Trevino called the meeting to order at 4:00 p.m. 2. APPROVAL OF June 21, 2005 BOARD MINUTES Drenda Witt moved to approve the minutes with the correction of the spelling of Glen Whitley's name. Councilman Lewis seconded the motion. Motion to approve carried 7-0. 3. APPOINTMENT OF VICE-CHAIRMAN AND SECRETARY Councilman Lewis nominated Dolores Webb to serve as Vice-Chairman. Dr. Darlage seconded the motion. Motion to approve carried 7-0. Dolores Webb nominated Councilman Lewis to serve as Secretary. Dr. Darlage seconded the motion. Motion to approve carried 7-0. 4. DISCUSS 2007 ANNUAL REPORT Director of Finance Larry Koonce provided an overview of TIF No. 1 Executive Summary. Mr. Koonce reviewed the history of TIF No. 1. $850,000 of certificates of obligation was sold out of the TIF to address the drainage. The original debt was created with a 20 year maturity. Mr. Koonce advised board if current values held steady and property owners pay taxes on the TIF No. 1 properties the bonds could be paid off early in the year 2008. In fiscal year 2007, taxes were received from the different entities in the amount of $216,838. The outstanding principal and interest at year end in the amount of $577,745 with a cash balance of $728,000 makes it possible to be able to pay off the debt. There is approximately 7.8 million dollars in improvements on the property since the time the TIF was created with approximately $9 million in total value. He also indicated that over 260,000 square feet of the 300,000 square foot business center is currently being leased. Tenants of the center include ATI Career Training Center, Silver Leaf Resorts, Walter Mortgage Company, ECAP (Training for Teacher Certification}, Whitley Academy Charter School and Crossroads Church. The number of jobs created is 737. Councilman Turnage moved to accept the 2007 Annual Report. Ms. Webb seconded the motion. Motion to approve carried 7-0. 2 5. DISCUSS THE FEASIBILITY OF DEFEASANCE (PAYOFF) OF OUTSTANDING DEBT AND IMPACT ON TIF NO. 1 DISTRICT Director of Finance Larry Koonce presented the Board with the first option of defeasance that would be on February 15, 2008. The approximate cash balance in February will be $740,000 with payoff at $505,000, leaving approximately $235,000 to be distributed back to the participating entities. Interest savings will be from $90,000 to $100,000 if the bonds are defeased. Mr. Koonce introduced David Medanich of First Southwest to discuss the process to defease the TIF debt. Mr. Medanich advised the Board this was a unique TIF with the participation of the school district. The TIF could be defeased at any time starting February 15, 2008 until 2018. Reasons why you would not want to defease would be if the Board had other projects they would like to consider. The TIF is currently earning about 5% interest and debt would be paid off at 4%. Mr. Medanich advised the 1998 obligations are callable now and an escrow would be created for the 2005 obligations to exactly offset the payment of the bonds. Once you effect that, the TIF is defeased. The debt legally comes off the books and the entity goes away. Once the Board gives direction to defease the bonds, First Southwest will buy the securities to create the escrow and then an accounting firm will give a report to say the debt has been legally defeased. Mayor Trevino suggested board members go back to their organizations to get direction from them. Before deciding on defeasance of the debt, expanding the TIF, or creating a new TIF, Mayor Trevino would like to review the Boulevard 26 clean-up further up towards TCC. Ms. Webb questioned the defined area of the zone and would like to know what additional areas would be included if the Board chose to expand the zone. Mr. Medanich advised the Board if the zone was expanded then new projects could be examined and revenues could be collected from all the entities with the exception of the school district in the expanded area. Revenues could still be collected from the school district in the existing zone and used in the expanded zone. Mr. Koonce advised the Board that interest earnings alone were not the only aspect to be considered. Taxes would still need to be paid from the entities into the zone as long as the TIF remained open. Mr. Cunningham advised the Board that the City had talked with Representative Hancock last year about the practicality of trying to amend the TIF law to allow two different jurisdictions such as City of Richland Hills and North Richland Hills with joint interest in redeveloping Boulevard 26 to participate in the same zone. The current legislation does not allow two different city jurisdictions to enter into a TIF. He questioned if it would be best to dissolve the current TIF and start a new TIF if legislation could be amended to incorporate the City of Richland Hills. Staff would like an additional four to six weeks to review the practicality of this and also to identify additional projects the Board could consider. Mayor Trevino suggested the mall area should be considered in expanding the TIF. 3 Ms. Sims asked what would be considered if an additional 4-6 weeks was allowed. Mayor Trevino advised staff will review the feasibility of continuing the zone. Mr. Cunningham suggested future public improvements to be considered could be the intersection improvements, the City of Richland Hills public facility on the corridor if this is a project they are considering, and additional street improvements. Mr. Cunningham advised when the Board meets again recommendations will be made whether to proceed with defeasance or expanding the district. Ms. Webb advised that the school board knew of no projects that would fit into the continuation of the TIF or the expansion of the TIF. Ms. Witt recognized Lisa McMillan of Tarrant County. Ms. McMillan asked if an entity chooses to opt out and debt is paid off could the other participants continue with the expanded district? Mr. Medanich advised he would look into the question. Mayor Trevino directed the Board to allow staff six weeks to look into the feasibility of defeasance or the expansion of the TIF. Ms. Webb moved for the Board to meet again in four to six weeks after staff had time to explore the options. Ms. Sims seconded the motion. Motion to approve carried 7-0. 6. ADJOURNMENT Mayor Trevino adjourned the meeting at 4:24 p.m. 4 TI F No. 1 Subject: Discuss and Approve TIF No. 1 2008 Annual Resort Board Meeting Date: 11/06/2008 Agenda Number: 2008-01 Larry Koonce, Director of Finance City of North Richland Hills will present the attached executive summary, annual report and comparison of the original financing plan with the actual results to date. The figures for fiscal year ending September 30, 2008 are preliminary estimates and will be updated when finalized. The annual report will be submitted to the State Comptroller before December 31, 2008 and distributed to the Board and taxing entities. In fiscal year 2008, the TIF No. 1 received taxes in the amount of $203,909 from property owners. For the year ending September 30, 2008, outstanding principal and interest on the Certificates totaled $379,200. Principal, interest and associated payments totaled $61,373 for fiscal year 2008, and the end of the year cash balance is estimated to be $903,311. After the presentation of financial status of TIF No. 1, we recommend the Board take action as to the acceptance of the report. INFORMAL REPORT TO BOARD OF DIRECTORS ~~ Date: November 6, 2008 ~~~ '~ ~~`~ Subject: Tax Increment Reinvestment Zone No. 1 Executive Summary, Board Meeting, November 6, 2008 Attached for your information is "Tax Increment Reinvestment Zone No. 1, Preliminary Financial Estimates, For the Year Ended September 30, 2008". TIF No. 1 was created by the City of North Richland Hills in 1998. The TIF was created to provide public drainage improvements around the 300,000 square foot Richland Plaza Shopping Center. The shopping center had declined to the point that nearly all tenants had vacated, and total values were a little over $1 million. It was believed that unless public drainage improvements were made to divert flooding from the Richland Plaza parking lot to Mackey Creek, the development was destined to further decay and decline. At the time the TIF No. 1 was created, the City of NRH, Birdville Independent School District, Tarrant County, Tarrant County College, and Tarrant County Hospital District all agreed to participate at 100% for the life of the TIF. Certificates of Obligation were sold in the amount of $850,000 for the TIF portion of the $1.3 million public drainage project (the balance was paid by the City of NRH). The TIF debt has a maturity of twenty years to 2018. The Certificates were issued in 1998 and the public drainage improvements were completed in fiscal year 2000. In fiscal year 2008, the TIF No. 1 received taxes in the amount of $203,909 from property owners. For the year ending September 30, 2008, outstanding principal and interest on the Certificates totaled $379,200. Principal, interest and associated payments totaled $61,373 for fiscal year 2008, and the end of the year cash balance is estimated to be $903,311. Also attached to this executive summary is a "Comparison of Original Plan to Actual Development". The comparison shows that at the end of fiscal year 2008 cumulative revenues (property taxes and interest earnings) are 147% of the original plan. The comparison shows that improvement value (Captured Valuation) is greater than originally estimated. The $7.8 million Improved value as of January 2007 (fiscal year 2008) is $2.4 million higher than originally estimated. The Hills, a 300,000 square foot business center in the southern most part of North Richland Hills has added 198 employees this past year bringing the total employee count to 935. Major tenants include ATI Career Training Center who lease 88,830 square feet with 175 employees. Silverleaf Resorts leases out 59,000 square feet with 408 employees. Other tenants include LetsTalk.com, ECAP (training for teacher certification), Walter Mortgage Company, Winfree Academy Charter School and Crossroads Church. Respectfully submitted, Larry Koonce Director of Finance Attachments: TIRZ No.1 Annual Report FY 2008 Comparison of Original TIF No. 1 Plan to Actual Development ISSUED BY THE CITY MANAGER NORTH RICHLAND HILLS, TEXAS ^ City of North Richland Hills Tax Increment Reinvestment Zone No.1 Report to Board Estimated Year Ended September 30, 2008(unaudited) Amount & Source of Revenue in the Tax Increment Fund FY 2008: Property Tax Revenues $ 203,909 Interest Income $ 28,970 Total Revenues in Fiscal Year 2008 $ 232,879 Amount and Purpose of Expenditures of the Fund FY 2008: Principal, Interest, Issuance & Paying Agent Payments on Certificate Indebtedness $ 61,373 Total Fund Expenditures in Fiscal Year 2008 $ 61,373 Principal & Interest due on outstanding indebtedness as of September 30, 2008: Principal Outstanding $ 305,000 Interest Outstanding $ 74,200 Total Principal & Interest Outstanding 9-30- 2008 $ 379,200 Captured Appraised Value shared by the Municipality & Other Taxing Entities and total amount of tax increments received Captured Tax Tax Revenue 1998 Base Year Taxable Value Appraised Ratel$100 Received FY Taxing Unit Appraised Value 2007 Value 2007 FY 2008 2008 City of North Richland Hills $1,152,929 Birdville I.S.D. $1,152,929 Tarrant County $1,152,929 Tarrant County Hospital District $1,152,929 Tarrant County College $1,152,929 This report submitted by Larry Koonce Director of Finance City of North Richland Hills, Texas $8,961,719 $7,808,790 $0.570000 $44,510 $8,961,719 $7,808,790 $1.405000 $109,714 $8,961,719 $7,808,790 $0.266500 $20,810 $8,961,719 $7,808,790 $0.230397 $17,991 $8,961,719 $7,808,790 $0.139380 $10,884 $203,909 K:acctltifslTlF1 Report to Board Nov 2008.x1s City of North Richland Hills Tax Increment Reinvestment Zone No. 1 Comparison of Original Plan to Actual Development FY 2008 Original Financing Plan 1998 Fiscal Captured Tax Interest Total Certificate Cumulative Year Valuation Revenues Earnings Revenues Debt Coverage 1999 $ 2, 500, 000 $ 65, 678 $ 30, 863 $ 96, 541 $ 96, 541 $ 2000 $ 5,375,000 $ 141,207 $ - $ 141,207 $ 81,998 $ 59,249 2001 $ 5,375,000 $ 141,207 $ - $ 141,207 $ 79,813 $ 1 ~O,G43 2002 $ 5,375,000 $ 141,207 $ - $ 141,207 $ 77,628 $ 184,1 ~2 2003 $ 5,375,000 $ 141,207 $ - $ 141,207 $ 75,443 $ 29,94 2004 $ 5,375,000 $ 141,207 $ - $ 141,207 $ 73,257 $ 317,$x$ 2005 $ 5,375,000 $ 141,207 $ - $ 141,207 $ 71,072 $ 38~,Q 2006 $ 5,375,000 $ 141,207 $ - $ 141,207 $ 68,887 $ 460,3 2007 $ 5,375,000 $ 141,207 $ - $ 141,207 $ 66,702 $ ~~4,$5 2008 $ 5,375,000 $ 141,207 $ - $ 141,207 $ 61,373 $ X14,$90 Financing Plan As of September 30, 2008 (After Ten Years) Interest Fiscal Captured Property Tax Earnings & Total Certificate Cumulative Year Valuation Revenues Other Revenues Debt Coverage 1999 $ - $ - $ 54,620 $ 54,620 $ 98,259 $ (4,639)' 2000 $ - $ - $ 47,253 $ 47,253 $ 82,228 $ (78,x'14)' 2001 $ 5,975,103 $ 164,558 $ 9,917 $ 174,475 $ 79,954 $ 1'5,907'' 2002 $ 6,566,861 $ 180,921 $ 160 $ 181,081 $ 77,768 $ 11'9,220'' 2003 $ 6,533,845 $ 184,991 $ 1,682 $ 186,673 $ 75,583 $ 230,310'' 2004 $ 5,564,867 $ 157,634 $ 2,730 $ 160,364 $ 73,398 $ 31'7,276'' 2005 $ 5,564,867 $ 157,723 $ 8,963 $ 166,686 $ 71,214 $ 41'2,74$'' 2006 $ 6,342,189 $ 179,755 $ 22,358 $ 202,113 $ 66,521 $ 548,340'' 2007 $ 7,796,348 $ 216,838 $ 30,185 $ 247,023 $ 63,558 $ 731,$05'' 2008 $ 7,808,790 $ 203,909 $ 28,970 $ 232,879 $ 61,373 $ 903,311'' K:acctltifs/TIF1 Report to Board Nov 2008.xIsOrig Plan vs actual TI F No. 1 Subject: Consider all matters incident and related to Board Meeting Date: approving and authorizing certain amendments 11/06/2008 to the project plan and reinvestment zone Agenda Number: 2008-02 financing plan for Reinvestment Zone Number 1, City of North Richland Hills, including the adoption of a resolution pertaining thereto Over the last several months, the City of North Richland Hills has been working on a plan to expand TIF Number 1 boundaries along the Boulevard 26 corridor. The City has met with representatives from BISD, Tarrant County, Tarrant County Hospital District, and Tarrant County College District to present the expansion plan. All entities have expressed an interest in considering this expansion. One final meeting is scheduled with the county entities on October 30t" to discuss the final draft plan. This TIF is one of the smallest in the county and probably in the state, but has had tremendous impact on the City the County and the School District. The original plan created in 1998 was $850,000 for drainage improvements. It has been very successful in increasing real property values and business personal property values over the last 10 years from $1 million to nearly $16 million within the existing TIF boundaries, which includes the old Richland Plaza shopping center, now called The Hills business center. The proposed expansion is $3.5 million for intersection improvements and the burial of utility lines along Boulevard 26 in North Richland Hills. We believe this TIF expansion will greatly enhance economic revitalization along this corridor, which will increase property taxes for each of our organizations. The schedule to complete this TIF expansion before December 31St is the following: October 30t": City staff met with representatives of Tarrant County, Tarrant County Hospital District, and Tarrant County College District to discuss the final draft of the project and finance plan. October 31St: The City posted public notice of TIF Board meetings and e-mailed agendas and minutes to board members and public officials. November 6t": A meeting of the TIF 1 Board to approve a resolution in support of expanding TIF1. November 17t": Publish notice of the City Council public hearing to approve the TIF 1 expansion. November 24t": City of North Richland Hills Council meeting to have a public hearing and approve ordinances related to TIF 1 expansion. Month of December (and January if necessary): The governing bodies of the participating entities consider approving an amendment to their respective participation agreements. The resolution for consideration approves the project plan and finance plan of the expanded TIF Number 1. The resolution also recommends that the City Council of the City of North Richland Hills approve the expansion of TIF Number 1. Recommendation: Approve Resolution Number 2008-001. RESOLUTION NO. A RESOLUTION of the Board of Directors of Reinvestment Zone Number 1, City of Noah Richland Hills, Texas adopting certain amendments to the project plan and financing plan far Reinvestment Zone Number 1, City of North Richland Hills, and authorizing and approving other matters incidental and related thereto. WHEREAS, the City of North Richland Hills, Texas the "City"} has created Reinvestment Zone Number 1, City of North Richland Hills the "Zone"}; and WHEREAS, in connection with the Zone there has been adopted a project plan and reinvestment zone f nancing plan beach a "Plan", and jointly, the "Plans"} that contain, among other items, a map showing existing uses and conditions of real property in the zone and a map showing proposed improvements to and proposed uses of that property; and WHEREAS, the Board of Directors of the Zone the "Board"} desires to amend the Plans to expand the boundaries of the Zone to include additional property in the Zone; and WHEREAS, the Board has prepared a first amendment to the project plan and a first amendment to the reinvestment zone financing plan ~ ointly, the "First Amendments"}, each of which details the amendments to be made to the respective Plan, and the Board desires to adopt such First Amendments; now, therefore, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF REINVESTMENT ZONE NUMBER 1, CITY OF NORTH RICHLAND HILLS: SECTION 1. The First Amendments, attached hereto as Exhibit A and Exhibit B and incorporated herein by reference, are hereby approved and adopted pursuant to V.T.C.A., Tax Code, Section 311.011 ~e}, as amended, SECTION 2. The Board hereby authorizes and directs that a copy of this Resolution be forwarded to the City Council of the City as a recommendation of the Board for the approval by the City Council of the First Amendments. SECTION 3. This Resolution shall take effect upon its adoption, PASSED, APPROVED AND ADOPTED this the 6th day of November, 2008. BOARD OF DIRECTORS, REINVESTMENT ZONE NUMBER 1, CITY ~F NORTH RICHLAND HILLS, TEXAS By' Chairman ATTEST: Secretary 65~ 16019.111061 i 3~0 EXHIBIT A AMENDED PROJECT PLAN 6521b019.1110b11340 CITY OF NORTH RICHLAND HILLS EXPANSION OF REINVESTMENT ZONE NUMBER 1 PROJECT PLAN November 24, 2008 PREPARED BY THE CITY OF NORTH RICHLAND HILLS PLANNING AND DEVELOPMENT DEPARTMENT CITY OF NORTH RICHLAND HILLS EXPANSION OF REINVESTMENT ZONE NUMBER 1 PROJECT PLAN As required by Chapter 311, Title 3, Subtitle 6 of the Texas Tax Code, the City of North Richland Hills, Texas (the "City"} submits the following Project Plan forthe expansion of Reinvestment Zone Number 1, City of North Richland Hills. BACKGROUND AND HISTORY Reinvestment Zone Number 1, City of North Richland Hills ("RZ Number 1 ") was created in 1998 with a 20 year financing plan. RZ Number 1 was created as a result of a joint effort by the City of North Richland Hills, Birdville Independent School District ("BISD"), Tarrant County, Tarrant County Hospital District, and Tarrant County College District. The zone was created to improve drainage in the amount of $850,000 to allow for private developer improvements to the old Richland Plaza Shopping Center, now known as The Hills Business Center. The value of the property within the zone in 1998, when the RZ Number 1 was created, was slightly more than $1 million. The existing RZ Number 1 boundaries are approximately 95 acres, and nearly $9 million in new real property improvements have been made to the 300,000 square foot center from 1999 to 2008 (10 years). An additional $7 million in personal property value, not RZ eligible, has been added to the participating entities' tax rolls. Several tenants have located to this center, which has about an 80% occupancy rate, and nearly 900 jobs have been created as a result of this joint effort. A once blighted area, the RZ now contains a thriving professional business development, and the RZ is the source of great community pride. At the October 2007, RZ Number 1 Board meeting, the Board gave City staff permission to study the possibility of expanding the zone to include new boundaries along Boulevard 26 which would pay for new public improvements within the expanded district. It was noted that these public improvements could greatly assist in the economic revitalization of the Boulevard 26 corridor. Since that time, City staff has made preliminary presentations of the RZ Number 1 expansion plan to City Council and officials of the other governing entities to obtain participation in the expansion. North Richland Hills City Council, BISD, Tarrant County, Tarrant County Hospital District, and Tarrant County College District have all expressed interest in expanding RZ Number 1. EXPANSION PROJECT PLAN OVERVIEW The boundaries of the expansion of RZ Number 1 include all commercial properties in the Boulevard 26 corridor area (except North Hills Hospital and Calloway Creek property) from the southern City limits to Loop 820 (see attached map). The metes and bounds description of the expanded zone is included in the City Ordinance approving the expansion. The expanded zone encompasses approximately 392 acres, with an existing 2008 base value of real property of approximately $32.8 million. The actual base value within the expanded area will be determined by Tarrant Appraisal District for the purposes of calculating the incremental growth of real property upon which taxes will be collected for the RZ Number 1 from 2009 through 2018. The incremental growth in value of property within the expanded area is estimated to be $30 million over 10 years. It is estimated that the incremental real property values will support the principal and interest payments of debt issued for projects totaling $3.5 million included in the Project Plan. Based on an Attorney General's opinion, the timeframe of a reinvestment zone cannot be extended beyond its original length. Therefore, the expanded RZ Number 1 will be limited to 2018 (ten years). All taxing entities, except BISD, will participate in the expansion. BISD will participate in the Project Plan and Financing Plan (pay taxes into the zone) only to the extent of the boundaries of RZ Number 1 prior to any expansion. Details of all governing bodies' participation and responsibilities will be included in agreements between the City and each entity, which must be approved by their respective governing bodies. DETAIL DESCRIPTION AND COST OF PROJECTS RZ Number 1 expansion projects include public infrastructure improvements in the amount of $3.5 million along Boulevard 26 within the expanded zone boundaries. These improvements can be separated into two major projects which possibly will be undertaken simultaneously. The projects within the expansion include the following: Burying above ground utilities approximately 1.25 miles NRH side of Blvd. 26 This project includes the burying of existing above ground utility lines on the North Richland Hills side of Boulevard 26 between Glenview and Rufe Snow. The Project Map indicates the identified area which includes the following estimated costs: 5,800 linear feet of bore @$250/foot $1,450,000 9 switchgears @$30,000 each $ 270,000 20 transformers @$15,000 each $ 300,000 Required easements for switchgears and transformers $ 25,000 Relocating above ground cable and phone lines and conversion of light poles to underground $ 955,000 TOTAL PROJECT COST $3,000,000 2 Boulevard 26 Intersection Improvements at Rufe Snow Drive and Glenview Drive This project will consist of constructing street and related landscape and streetscape improvements at the intersections of Rufe Snow Drive and Boulevard 26, and Glenview Drive and Boulevard 26 as indicated on the project map. The estimated cost of these two intersections for the City of North Richland Hills is $500,000, allocated in the following manner: Engineering and Design of Landscape and Streetscape Improvements $175,000 Construction of Intersection Improvements TOTAL PROJECT COST 325 000 $500,000 EXPANSION OF REINVESTMENT ZONE NUMBER 1 PROJECT SUMMARY RZ Expenses Burying above ground utilities approximately 1.25 miles (NRH side Blvd. 26 -approximately $454 per linear foot) $3,000,000 RZ Expenses Design and Construction of Boulevard 26 Intersection Improvements at Rufe Snow Drive and Glenview Drive $ 500,000 GRAND TOTAL PLAN COST MAP $3,500,000 Attached is a map showing the location of the proposed public improvements along Boulevard 26 as described in the expansion project plan. NO PROPOSED CHANGES TO ZONING ORDINANCE, MASTER PLAN, BUILDING CODES OR OTHER MUNICIPAL ORDINANCES The City of North Richland Hills is proposing no additional changes to its master plan, zoning ordinance, building codes or any other municipal ordinances to help facilitate this project. 3 LIST OF NON-PROJECT COSTS There are no specific planned non-project costs in connection with the RZ Number 1 expansion project plan. It is anticipated that general commercial development within the expanded zone boundaries will generate the estimated captured valuation necessary to pay for the public improvements. METHOD OF RELOCATION The City of North Richland Hills does not anticipate needing to relocate any existing property owners or tenants as a result of implementing the plan. 4 ~- y4 R ~~ $` - ~ ~'A ~F S ~. 4 .~ } ~ ~ • .~~ ~~. ~. ,~ '"'~ ~~i t~~~ ~~ - r ~ ~~k 4~4: I f .,' '*n. ~ q r~.. ~ 44 ~~y :. ~T. ~; . ~~/ r ti .' f I f ~ ~fi ; I5 °r. 1 ~t ~ i ai. ~~ .r,. _. r..... f.,~~ i~ ~ ~~ lt.,fe.:r~ s'~ ~~ s ' ~` ~` ~~ ~ h + ; ~ *`~ ~ '°~ ?~ a "~~ ~ ~$ f# ~ ~ ~ ~ ~~ ~ a ~ f ra ,~ .~, F y '4 P ~~ a° /~e~~~ 4 /" ~~qa'~l 'S ~~ a M$~ ~ ~Ayt ¢"~.~~"~-'~ r 1th' ~,~ °. Vie/ '9, l; ~hS{ 1R1:~. a~ il~~/ ~ ~ ~y y,~ / t~* ~£~^~hM r 4 ~ o /s „ '. r ; .f' ~ ~s ~F ~ 4h .~ _,~ - ~ 1 ~ ,. ~~ . :,Y . T3 .,. T ~ 4}( „`b• ~ h ~ ~ ~ ' }fir } ~ ~ c ~ ' t 14 ^' ~~ a~ Say ~. ~r. ,,~,~ ,~ ~~' ~ ~ ~ ' ~ ~r `~ k~ `~wu ~ ~ ~I i ~ } ~~ 1~4r r,~ 4 {~ t ~~ e ~ ~ Af~ ~' [ T{# ~ Y ~r . ~ ~ y~ ~sy y .. - 4 ~ ~. yep".??&:; p "# ~ lr ~. p TM ti \ t.~~ t ~M1 5 r ~ p . ~ : ~ ' f~] iii ~n a"^ t ~ ~ - ' ~.. ~ `~' ~, 9 ~ e ~'~~~` ~ va i z ~~ ~ i , ti .~ ,"3. 4- „k." ~ 8 ~y t O W a `q J °o [g ~ M w N o~~ F bHY ~n ~~~ ~ ~~ 3~IP ~ ~~ f !n=~ a ~ti~ ~ ~~~ i; w ~~ u s~~ ~ ~ J ~ J 2 ~ ~ ~[ N J ~~ W N _ ~N ~ ~~ ~,.- ~~ f~ L~ •S// I{j \/ Y ~~~..~~// f'\ W = c 'o 4 ~ W ~ ~ E ~" c ~~~~ r r ~ ~ m J # ~ x E r F F z a ~ a EXHIBIT B AMENDED FINANCE PLAN 65216019.111~61134~ CITY OF NORTH RICHLAND HILLS EXPANSION OF REINVESTMENT ZONE NUMBER 1 FINANCE PLAN November 24, 2008 PREPARED BY THE CITY OF NORTH RICHLAND HILLS FINANCE DEPARTMENT CITY OF NORTH RICHLAND HILLS EXPANSION OF REINVESTMENT ZONE NUMBER 1 FINANCING OPTIONS CITY OF NORTH RICHLAND HILLS EXPANSION OF REINVESTMENT ZONE NUMBER 1 GENERAL PROVISIONS ^ The City means the City of North Richland Hills, Texas. ^ RZ means the Reinvestment Zone Number 1, City of North Richland Hills. ^ The Base Value is the total appraised value of all real property taxable by the City and located in the RZ for the year in which the RZ was designated and for that real property subsequently added to the RZ for the year in which the expansion was designated. ^ The Captured Assessed Valuation is the total appraised value of the real property which is added to the tax base after the RZ was designated or expanded, as applicable. The Captured Assessed Valuation does not include personal property. ^ The RZ has no taxing powers; however, participating overlapping political subdivisions' tax revenues generated on the Captured Assessed Valuation are diverted to the Tax Increment Fund. ^ Tax increment revenues can only be used for the benefit of the property within the RZ, including paying for capital improvements and paying debt service on bonds issued for authorized improvements. ^ An RZ has a defined period of existence which may be related to the term of debt. Once the RZ is abolished, the tax revenues are no longer diverted to the Tax Increment Fund. ^ The City expands the RZ and is the issuer of debt and is therefore responsible for the payment of the debt. Other participating political subdivisions allow their tax revenues to be diverted to the Tax Increment Fund and have representation on the RZ Board. 2 CITY OF NORTH RICHLAND HILLS EXPANSION OF REINVESTMENT ZONE NUMBER 1 FLOW-OF-FUNDS Investment Earnings on Construction Fund ~2~ Tax Increment Revenues Tax Increment Fund Bond Holders (1) If necessary. City of North Richland Hills Ad Valorem Property Tax Revenues ~~~ (2) Investment earnings on construction fund during construction period only. 3 CITY OF NORTH RICHLAND HILLS EXPANSION OF REINVESTMENT ZONE NO. 1 FINANCE PLAN DETAIL DESCRIPTION AND COST OF PROJECTS CITY OF NORTH RICHLAND HILLS EXPANSION OF REINVESTMENT ZONE NUMBER 1 DESCRIPTION AND COST OF PROJECTS BACKGROUND AND HISTORY Reinvestment Zone Number 1, City of North Richland Hills ("RZ Number 1") was created in 1998 with a 20 year financing plan. RZ Number 1 was created as a result of a joint effort by the City of North Richland Hills, Birdville Independent School District ("BISD"), Tarrant County, Tarrant County Hospital District, and Tarrant County College District. The zone was created to improve drainage in the amount of $850,000 to allow for private developer improvements to the old Richland Plaza Shopping Center, now known as The Hills Business Center. The value of the property within the zone in 1998, when the RZ Number 1 was created, was slightly more than $1 million. The existing RZ Number 1 boundaries are approximately 95 acres, and nearly $9 million in new real property improvements have been made to the 300,000 square foot center from 1999 to 2008 (10 years). An additional $7 million in personal property value, not RZ eligible, has been added to the participating entities' tax rolls. Several tenants have located to this center, which has about an 80% occupancy rate, and nearly 900 jobs have been created as a result of this joint effort. A once blighted area, the RZ now contains a thriving professional business development, and the RZ is the source of great community pride. At the October 2007, RZ Number 1 Board meeting, the Board gave City staff permission to study the possibility of expanding the zone to include new boundaries along Boulevard 26 which would pay for new public improvements within the expanded district. It was noted that these public improvements could greatly assist in the economic revitalization of the Boulevard 26 corridor. Since that time, City staff has made preliminary presentations of the RZ Number 1 expansion plan to City Council and officials of the other governing entities to obtain participation in the expansion. North Richland Hills City Council, BISD, Tarrant County, Tarrant County Hospital District, and Tarrant County College District have all expressed interest in expanding RZ Number 1. EXPANSION PROJECT PLAN OVERVIEW The boundaries of the expansion of RZ Number 1 include all commercial properties in the Boulevard 26 corridor area (except North Hills Hospital and Calloway Creek property) from the southern City limits to Loop 820 (see attached map). The metes and bounds description of the expanded zone is included in the City Ordinance approving the expansion. The expanded zone encompasses approximately 392 acres, with an existing 2008 base value of real property of approximately $32.8 million. The actual 5 base value within the expanded area will be determined by Tarrant Appraisal District for the purposes of calculating the incremental growth of real property upon which taxes will be collected for the RZ Number 1 from 2009 through 2018. The incremental growth in value of property within the expanded area is estimated to be $30 million over 10 years. It is estimated that the incremental real property values will support the principal and interest payments of debt issued for projects totaling $3.5 million included in the Project Plan. Based on an Attorney General's opinion, the timeframe of a reinvestment zone cannot be extended beyond its original length. Therefore, the expanded RZ Number 1 will be limited to 2018 (ten years). All taxing entities, except BISD, will participate in the expansion. BISD will participate in the Project Plan and Financing Plan (pay taxes into the zone) only to the extent of the boundaries of RZ Number 1 prior to any expansion. Details of all governing bodies' participation and responsibilities will be included in agreements between the City and each entity, which must be approved by their respective governing bodies. DETAIL DESCRIPTION AND COST OF PROJECTS RZ Number 1 expansion projects include public infrastructure improvements in the amount of $3.5 million along Boulevard 26 within the expanded zone boundaries. These improvements can be separated into two major projects which possibly will be undertaken simultaneously. The projects within the expansion include the following: Burying above ground utilities approximately 1.25 miles NRH side of Blvd. 26 This project includes the burying of existing above ground utility lines on the North Richland Hills side of Boulevard 26 between Glenview and Rufe Snow. The Project Map indicates the identified area which includes the following estimated costs: 5,800 linear feet of bore @$250/foot $1,450,000 9 switchgears @$30,000 each $ 270,000 20 transformers @$15,000 each $ 300,000 Required easements for switchgears and transformers $ 25,000 Relocating above ground cable and phone lines and conversion of light poles to underground 955 000 TOTAL PROJECT COST $3,000,000 6 Boulevard 26 Intersection Improvements at Rufe Snow Drive and Glenview Drive This project will consist of constructing street and related landscape and streetscape improvements at the intersections of Rufe Snow Drive and Boulevard 26, and Glenview Drive and Boulevard 26 as indicated on the project map. The estimated cost of these two intersections for the City of North Richland Hills is $500,000, allocated in the following manner: Engineering and Design of Landscape and Streetscape Improvements $175,000 Construction of Intersection Improvements TOTAL PROJECT COST 325 000 $500,000 EXPANSION OF REINVESTMENT ZONE NUMBER 1 PROJECT SUMMARY RZ Expenses Burying above ground utilities approximately 1.25 miles (NRH side Blvd. 26 -approximately $454 per linear foot) $3,000,000 RZ Expenses Design and Construction of Boulevard 26 Intersection Improvements at Rufe Snow Drive and Glenview Drive $ 500,000 GRAND TOTAL PLAN COST $3,500,000 7 City of North Richland Hills EXPANSION OF REINVESTMENT ZONE NUMBER 1 Sources of Funds for Projects Sources of Funds Certificates of Obligation Amount $ 3,500,000 s CITY OF NORTH RICHLAND HILLS EXPANSION OF REINVESTMENT ZONE NUMBER 1 FINANCE PLAN (ECONOMIC FEASIBILITY STUDY) PROJECTED TAX INCREMENT FUND CASH FLOWS 9 City of North Richland Hills Expansion of RZ Number 1 Estimated Tax Revenues City of North Richland Hills Expansion of RZ Number 1 Estimated Coverage Calculations City of North Richland Hills EXPANSION OF RZ NUMBER 1 Estimated Debt Calculations Debt Structure Level Principal Payments Fiscal Year Issued 2009 Principal Amount $ 3,500,000 Maturity 9 years Interest Rate 5.00% Fiscal Year Principal Balance Principal Payment Interest Payment Total Payment 2009 $ 3, 500, 000 2010 $ 3,110, 000 $ 390, 000 $ 225, 556 $ 615, 556 2011 $ 2, 720, 000 $ 390, 000 $ 155, 500 $ 545, 500 2012 $ 2, 330, 000 $ 390, 000 $ 136, 000 $ 526, 000 2013 $ 1, 940, 000 $ 390, 000 $ 116, 500 $ 506, 500 2014 $ 1, 550, 000 $ 390, 000 $ 97, 000 $ 487, 000 2015 $ 1,160, 000 $ 390, 000 $ 77, 500 $ 467, 500 2016 $ 770,000 $ 390,000 $ 58,000 $ 448,000 2017 $ 385, 000 $ 385, 000 $ 38, 500 $ 423, 500 2018 $ - $ 385,000 $ 19,250 $ 404,250 Totals $ 3,500,000 $ 923,806 $ 4,423,806 12 City of North Richland Hills EXPANSION OF RZ NUMBER 1 Estimated Investment Earnings on Construction Funds issue c.o.s 4/15/2009 in the amount of : Return on Investments : 2.0% Construction Construction Fund Earnings on $ 3,500,000 Drawdown Amount Balance Investments Drawdown June $ 291,667 $ 3,208,333 $ 5,347 Drawdown July $ 291,667 $ 2,916,667 $ 4,861 Drawdown August $ 291,667 $ 2,625,000 $ 4,375 Drawdown September $ 291,667 $ 2,333,333 $ 3,889 Total FY 2009 $ 1,166,667 $ 18,472 Drawdown October $ 291,667 $ 2,041,667 $ 3,403 Drawdown November $ 291,667 $ 1,750,000 $ 2,917 Drawdown December $ 291,667 $ 1,458,333 $ 2,431 Drawdown January $ 291,667 $ 1,166,667 $ 1, 944 Drawdown February $ 291,667 $ 875,000 $ 1,458 Drawdown March $ 291,667 $ 583,333 $ 972 Drawdown April $ 291,667 $ 291,667 $ 486 Drawdown May $ 291,667 $ - 0 Total FY 2010 $ 2,333,333 $ 50,556 13