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Tax Increment Ordinance for the Switch Homes Housing Urban Renewal AreaCity of Dubuque City Council Meeting Action Items # 02. Copyrighted July 5, 2023 ITEM TITLE: Tax Increment Ordinance for the Switch Homes Housing Urban Renewal Area SUMMARY: City Manager recommending City Council approval of an ordinance attached hereto for the Switch Homes Housing Urban Renewal Area. ORDINANCE Providing that general property taxes levied and collected each year on all property located within the Switch Homes Housing Urban Renewal Area, in the City of Dubuque, County of Dubuque, State of Iowa, by and for the benefit of the State of Iowa, City of Dubuque, County of Dubuque, Dubuque Community School District and other taxing districts, be paid to a special fund for payment of principal and interest on loans, monies advanced to and indebtedness, including bonds issued or to be issued, incurred by said city in connection with said Switch Homes Housing Urban Renewal Area SUGGESTED Suggested Disposition: Receive and File; Motion B; Motion DISPOSITION: ATTACHMENTS: Description Type MVM Memo City Manager Memo Staff Memo Staff Memo Urban Renewal Plan Supporting Documentation Attachment A - Map Supporting Documentation Attachment B-1 Supporting Documentation Attachment B-2 Supporting Documentation Attachment C Supporting Documentation Attachment D Supporting Documentation Ordinance Ordinance THE C Dubuque DUj!BQTE WAWca 914 Masterpiece an the Mississippi YP pp aoo�•o 13 Z017*20*2019 TO: The Honorable Mayor and City Council Members FROM: Michael C. Van Milligen, City Manager SUBJECT: Tax Increment Ordinance for the Switch Homes Housing Urban Renewal Area DATE: June 28, 2023 Economic Development Director Jill Connors is recommending City Council approval of an ordinance attached hereto for the Switch Homes Housing Urban Renewal Area. Tax increment financing is an important tool for economic development and will be used to assist future public and private development efforts in the Switch Homes Housing Urban Renewal Area. The Plan was reviewed by the Long -Range Planning Advisory Commission on June 21, 2023. The Long -Range Planning Advisory Commission has forwarded its recommendation to the City Council affirming that the Plan is consistent with the City's Comprehensive Plan for development. The proposed Urban Renewal Plan for the Area describes the specific use of tax increment funds, reflecting the utilization of tax rebates, the construction of public infrastructure, and other planned expenditures. The primary goal of the Plan is to stimulate, through public involvement and commitment, private investment in new housing and residential development as defined by the Iowa Code Section 403.17(12). This proposed Area would result in improved roads and utilities in the Area, as well as funding to assist with Low Moderate Income family housing anywhere within the City at large. With the 10-year life of the Area, it is projected to generate approximately $6,981,771 in increment with $2,660,055 going to affordable housing throughout the community and $4,321,716 going to improvements in the Area. However, the Plan allows for a greater contribution toward infrastructure or affordable housing in the event the Area would produce more increment than currently anticipated. I concur with the recommendation and respectfully request Mayor and City Council approval. /�IAZ�w 'A A &� . - v Mic el C. Van Milligen MCVM:sv Attachment cc: Crenna Brumwell, City Attorney Cori Burbach, Assistant City Manager Jill Connors, Economic Development Director Dubuque Economic Development Department THE CITY OF b:&d 1300 Main street All-Me1*109ft Dubuque, Iowa 52001-4763 kxv,�. awccrvar Office (563) 589-4393 DUB-li&E 1 htt (563) w.city fd ® http://www.cityofdubuque.org 2007-2012.2013 Masterpiece on the Mississippi 2017*2019 TO: Michael C. Van Milligen, City Manager FROM: Jill M. Connors, Economic Development Director SUBJECT: Tax Increment Ordinance for the Switch Homes Housing Urban Renewal Area DATE: June 26, 2023 INTRODUCTION This memorandum transmits for City Council review and approval an ordinance creating a tax increment financing district for the Switch Homes Urban Renewal Area (Area). The City Attorney's Office and bond counsel have reviewed the proposed ordinance which is attached to this memo. The proposed ordinance authorizes utilization of tax increment financing to allow both public and private development efforts in the Area. BACKGROUND By Resolution 177-23 adopted June 5, 2023, City Council directed City Staff to create a Switch Homes Housing Urban Renewal Plan related to housing and residential development. Staff has prepared the Plan for the Area per the directive of the City Council. A consultation process was conducted with the affected taxing entities as required by Chapter 403 of the Iowa Code. Prior to the meeting, the taxing entities were mailed copies of the Plan and the Notice of Public Hearing. The required consultation to discuss, question, or object to the findings in these documents was held on June 13, 2023. There were no representatives from the taxing entities in attendance. The Plan was reviewed by the Long -Range Planning Advisory Commission on June 21, 2023. The Long -Range Planning Advisory Commission has forwarded its recommendation to the City Council affirming that the Plan is consistent with the City's Comprehensive Plan for development. The Notice of Public Hearing was published on June 23, 2023 in accordance with publication requirements. The proposed Urban Renewal Plan for the Area describes the specific use of tax increment funds, reflecting the utilization of tax rebates, the construction of public infrastructure, and other planned expenditures. DISCUSSION The primary goal of the Plan is to stimulate, through public involvement and commitment, private investment in new housing and residential development as defined by the Iowa Code Section 403.17(12). This proposed Area would result in improved roads and utilities in the Area, as well as funding to assist with LMI family housing anywhere within the City at large. With the 10-year life of the Area, it is projected to generate approximately $6,981,771 in increment with $2,660,055 going to affordable housing throughout the community and $4,321,716 going to improvements in the Area. See attached financial summary. However, the Plan allows for a much greater contribution toward infrastructure or affordable housing in the event the Area would produce more increment than currently anticipated. Adoption of the ordinance is needed to establish the use of tax increment financing in the Area. The ordinance authorizes the City to establish a special fund for capturing a portion of the property tax revenues generated as new development occurs in the Area. All taxable property located in the Area will continue to pay property taxes based upon the current tax levies and assessment valuations. Tax revenues collected in excess of the base amounts will be used to assist in financing future development projects within the Area, both public and private development, will be used to provide LMI family housing assistance. Adoption of the ordinance and certification of debt within the Area prior to December 1, 2024 will establish a base valuation in the Area as of January 1, 2023, being the first day of the calendar year preceding the certification of debt in the Area. RECOMMENDATION/ ACTION STEP I recommend that the City Council approve the ordinance attached hereto for the Switch Homes Housing Urban Renewal Area. Tax increment financing is an important tool for 2 economic development and will be used to assist future public and private development efforts in the Switch Homes Housing Urban Renewal Area. AMENDED and RESTATED URBAN RENEWAL PLAN Switch Homes Housing Urban Renewal Area City of Dubuque, Iowa Version 2023.1 TABLE OF CONTENTS A. INTRODUCTION B. DESCRIPTION OF THE URBAN RENEWAL AREA C. DISTRICT DESIGNATION D. BASE VALUE E. DEVELOPMENT PLAN F. RESIDENTIAL DEVELOPMENT G. AREA OBJECTIVES H. TYPE OF RENEWAL ACTIVITIES I. PROPOSED PROJECT J. FINANCIAL DATA K. PROPERTY ACQUISITION/DISPOSITION L. RELOCATION M. STATE AND LOCAL REQUIREMENTS N. SEVERABILITY O. URBAN RENEWAL PLAN AMENDENTS P. EFFECTIVE PERIOD ATTACHMENTS A. Urban Renewal District Map B. Land Use Maps B-1 Existing Land Use B-2 Proposed Land Use C. List of General Obligation Debt D. Legal Descriptions -2- A. INTRODUCTION This Urban Renewal Plan for the Switch Homes Housing Urban Renewal Area ("Plan" or "Urban Renewal Plan") has been developed to help local officials promote economic development in the City of Dubuque ("City"). The primary goal of the Plan is to stimulate, through public involvement and commitment, private investment in new housing and residential development as defined by the Iowa Code Section 403.17(12). In order to achieve this objective, the City intends to undertake urban renewal activities pursuant to the powers granted to it under Chapter 403 and Chapter 15A of the Code of Iowa, as amended. B. DESCRIPTION OF THE URBAN RENEWAL AREA The Switch Homes Housing Urban Renewal Area ("Area" or "Urban Renewal Area") is illustrated in Attachments A, B-1, and B-2 and described in Attachment D. The City reserves the right to modify the boundaries of the Area at some future date. C. DISTRICT DESIGNATION With the adoption of this Plan, the City of Dubuque designates this Urban Renewal Area as an economic development area that is appropriate for the provision of public improvements related to housing and residential development. D. BASE VALUE If the Switch Homes Housing Urban Renewal Area is legally established and debt is certified prior to December 1, 2024, the taxable valuation within the Urban Renewal Area as of January 1, 2023, will be considered the "base valuation." If debt is not certified until a later date, the "base value" will be the assessed value of the taxable property in the Urban Renewal Area as of January 1 of the calendar year preceding the calendar year in which the City first certifies the amount of any debt. -3- E. DEVELOPMENT PLAN The City Council has approved a general plan for the physical development of the City as a whole, outlined in the 2017 City of Dubuque Comprehensive Plan that was adopted by the City Council on September 18, 2017. The goals, objectives, and projects in this Urban Renewal Plan are consistent with the City's Comprehensive Plan. The Switch Homes Housing Urban Renewal Area is zoned: R-1 (Single Family Residential) and R-4 Multi -Family Residential. See Attachment B for details. This Urban Renewal Plan does not in any way replace the City's current land use planning or zoning regulation process. For details on current and proposed land use, see attached land use maps, Attachments B-1 and B-2. F. RESIDENTIAL DEVELOPMENT The City's objective in the Switch Homes Housing Urban Renewal Area is to promote new housing and residential development. When the City undertakes a project to provide or aid in the provision of public improvements related to housing and residential development in an economic development area, the City must assure that the project will include assistance for LMI family housing. Unless a reduction is approved by the Iowa Economic Development Authority, the amount to be provided for LMI housing shall be either equal to or greater than the percentage of the original project cost that is equal to the percentage of LMI residents for Dubuque County. LMI families are those whose incomes do not exceed 80% of the median Dubuque County income. LMI families include single person households. The percentage of LMI families living in Dubuque County, as determined by the U.S. Department of Housing and Urban Development using Section 8 guidelines is currently 38.1 %. Not less than 38.1 % of incremental revenues will be used by the City to provide LMI family housing assistance. The assistance for LMI family housing may be provided anywhere within the City and may include, but is not limited to: 1. Lots for LMI housing within or outside the urban renewal area; -4- 2. Construction of LMI housing within or outside the urban renewal area; 3. Grants, credits or other direct assistance to LMI families living within or outside the urban renewal area, but within the area of operation of the municipality; and 4. Payments to a LMI housing fund established by the City to be expended for one or more of the above purposes, including matching funds for any state or federal moneys used for such purposes. G. AREA OBJECTIVES Renewal activities are designed to provide opportunities, incentives, and sites for new residential development within the district and to provide housing assistance to LMI families. More specific objectives for development within the Switch Homes Housing Urban Renewal Area are as follows: 1. To alleviate and prevent conditions of unemployment and a shortage of housing; and that it is accordingly necessary to assist and retain local industries and commercial enterprises to strengthen and revitalize the economy of the State of Iowa and the City of Dubuque. 2. To stimulate through public action and commitment, private investment in new residential development. 3. To plan for and provide sufficient land for residential development in a manner that is efficient from the standpoint of providing municipal services. 4. To help finance the cost of installation of sanitary, storm and combined sewers by the Developer, installation of fiber conduits and vaults, as well as other public improvements in support of new housing development., 5. To provide a more marketable and attractive investment climate. 6. To improve the housing conditions and housing opportunities for LMI families. -5- H. TYPE OF RENEWAL ACTIVITIES To meet the objectives of this Urban Renewal Plan and to encourage the development of the Urban Renewal Area, the City intends to utilize the powers conferred under Chapter 403 and Chapter 15A, Code of Iowa including, but not limited to, tax increment financing. Activities may include: 1. To undertake and carry out urban renewal projects through the execution of contracts and other instruments. 2. To arrange for or cause to be provided the construction of public infrastructure including but not limited to installation of sanitary, storm, and combined sewers, curb underdrain, fiber conduit, and vaults, and construction of sidewalk and sidewalk ramps in connection with urban renewal projects. 3. To finance programs which will directly benefit housing conditions and promote the availability of housing affordable to LMI persons in the community. 4. To make loans, grants, or rebates to private persons to promote housing projects on such terms as may be determined by the City Council. 5. To borrow money and to provide security therefor. 6. To make or have made surveys and plans necessary for the implementation of the urban renewal program or specific urban renewal projects. 7. To use tax increment financing for a number of objectives, including but not limited to, achieving a more marketable and competitive land offering price and providing for necessary physical improvements and infrastructure. 8. To use any or all other powers granted by the Urban Renewal Act to develop and provide for improved economic conditions for the City of Dubuque and the State of Iowa. Nothing herein shall be construed as a limitation on the power of the City to exercise any lawful power granted to the City under Chapter 15, Chapter 15A, Chapter 403, Chapter 427B, or any other provision of the Code of Iowa in furtherance of the objectives of this Urban Renewal Plan. -6- I. PROPOSED PROJECT The first proposed urban renewal project involves the construction public improvements related to the creation of residential development in the Area. Certain of the public improvements are expected to be constructed by the Developer, with the balance being constructed by the City. The expected public improvements and their estimated costs are as follows. Public Improvements Estimated Costs Sanitary, Storm, & Combined Sewers Drainage Conduits, Channels, Levees Grading & Paving Street Lighting Fixtures including Fiber $3,227,990 $780,057 $2,571,039 $475,050 Sewer Pump Station $450,000 Underground Utilities $473,279 Sidewalks $638,199 Public Drives $197,802 Waterworks, Watermains, & Extensions $1,483,245 Tree Removal $183,000 Traffic Control $125,000 Total $10,604,661 The City expects to provide assistance to the Developer in the form of property tax rebates of potential incremental taxes, under the terms of a rebate agreement between the City and the Developer. Under the proposal, some of the incremental property tax generated from the new houses constructed within the Urban Renewal Area pursuant to Iowa Code Section 403.19 is expected to be rebated to the Developer (in an amount not to exceed the Developer's certified costs of constructing certain of the required public improvements or such other amount as may be determined by the City Council) for a period of time to be determined by the City Council. These rebates will not be general obligations of the City but will be payable solely from incremental property taxes generated by the project. The City will set aside not less than the required LMI percentage (38.1 %) of the incremental taxes generated by the project and use those funds to support LMI family housing anywhere in the community. The remaining incremental taxes will -7- be available to the City to distribute in accordance with Iowa Code §403.19. J. FINANCIAL DATA 1) July 1, 2022, Statutory debt limit: $241,616,084 (see Attachment C) 2) Outstanding general obligation debt for purposes of debt limit: $109,522,364 (see Attachment C) 3) With the 10-year life of the Urban Renewal Area, it is projected to generate approximately $6,981,771 in increment with $2,660,055 going to affordable housing throughout the community and $4,321,716 going to improvements in the Area. See attached financial summary. However, the Plan allows for a much greater contribution toward infrastructure in the event the Area would produce more increment than currently anticipated. K. PROPERTY ACQUISITION/DISPOSITION Other than easements and public right-of-ways, no property acquisition by the City is anticipated at this time. However, if any property acquisition/disposition becomes necessary to accomplish the objectives of the Plan, urban renewal powers will be carried out, without limitation, in accordance with the State of Iowa Urban Renewal Law. L. RELOCATION The City does not expect there to be any relocation required of residents or businesses as part of the proposed urban renewal projects; however, if any relocation is necessary, the City will follow all applicable relocation requirements. M. STATE AND LOCAL REQUIREMENTS All provisions necessary to conform to State and local laws will be complied with by the City in implementing this Urban Renewal Plan and its supporting documents. � �+*1 AN 4:7_1 1141 V1 In the event one or more provisions contained in this Urban Renewal Plan, as it may be amended, shall be held for any reason to be invalid, illegal, unauthorized or unenforceable in any respect, such invalidity, illegality, lack of authorization or enforceability shall not affect any other provision of this Urban Renewal Plan, and this Urban Renewal Plan shall be construed and implemented as if such provisions had never been contained herein. O. URBAN RENEWAL PLAN AMENDMENTS -9- This Urban Renewal Area Plan may be amended from time to time for a number of reasons, including but not limited to, change in the area, to add or change land use controls and regulations, to modify goals or types of renewal activities, or to amend property acquisition and disposition provisions. The City Council may amend this Plan pursuant to appropriate procedures under Iowa Code Chapter 403. P. EFFECTIVE PERIOD This Urban Renewal Plan will become effective upon its adoption by the City Council and will remain in effect until it is repealed by the City Council. With respect to the property included within the Switch Homes Housing Urban Renewal Plan Area, which is also included in an ordinance which designates that property as a tax increment area and is designated based on an economic development finding, to provide or to assist in the provision of public improvements related to housing and residential development, the use of incremental property tax revenues or the "division of revenue," as those words are used in Chapter 403 of the Code of Iowa, is limited to ten (10) years beginning with the second fiscal year following the year in which the City first certifies to the County Auditor the amount of any loans, advances, indebtedness, or bonds which qualify for payment from the incremental property tax revenues attributable to that property within the Switch Homes Housing Urban Renewal Area. With consent of all other affected taxing bodies (by written agreement), the use of incremental property tax revenues under Iowa Code Section 403.19 can be extended for up to 5 years if necessary to adequately fund the housing project. At all times, the use of tax increment financing revenues (including the amount of loans, advances, indebtedness or bonds which qualify for payment from the division of revenue provided in Section 403.19 of the Code of Iowa) by the City for activities carried out under the Switch Homes Housing Urban Renewal Plan shall be limited as deemed appropriate by the City Council and consistent with all applicable provisions of law. -10 ATTACHMENTS A Urban Renewal District Map B Land Use Maps B-1 Existing Land Use B-2 Proposed Land Use C List of General Obligation Debt D Legal Descriptions City of Dubuque Summary of Bonded Indebtedness Description General Obligation Bonds rF«antinl r -n-ta P-n-1 Date Average Yearof Amount Principal Principal Interest Principal of Interest Final of Outstanding Due Due Outstanding Issue Rate Pavment Issue 6130/21 FY 2022 FY 2022 6130/22 Airport New Terminal Furnishings ST20 Refund 2014B 6/2/2021 2.0000% 2026 25,000 25,000 4,901 499 20,099 Airport Improvements Refunding 4/17/2017 3.0000% 2030 282,200 208,900 21,400 6,267 187,500 Airportlmprov- PFC Refunding 2012C 6/2/2021 2.0000% 2032 1,353,033 1,353,033 110,547 26,985 1,242,486 Airport Improv - Sales Tax 20% Refunding 2012C 6/2/2021 2.0000% 2032 10,000 10,000 10,000 200 - Airport Terminal Utility Improv - PFC Refund 2014B 6/2/2021 2.0000% 2034 490,000 490,000 35,000 9,773 455,000 Airport New Terminal Roads/Parking Sales Tax 20% 4/4/2016 2.7896% 2036 635,927 494,930 28,775 13,477 466,155 Building -Conf Center Improv - Sales Tax 20% 6/20/2019 3.0000% 2022 25,076 8,368 8,368 2,482 (0) Building- Conf Center Energy Improv - FY19 6/20/2019 3.0000% 2027 187,136 141,440 22,848 4,243 118,592 Building 18th Street Improv Sales Tax 20% 3/19/2018 3.0464% 2026 391,913 259,325.00 48,745.00 7,890.00 210,580.00 Building City Hall Brickwork - Sales Tax 20% 6/20/2019 3.0000% 2027 236,448 182,533 27,729.73 8,226.49 154,804 Building Smart Meters Refunding 4/17/2017 3.0000% 1 2030 45,4001 33,600 3,400 1,008 30,200 Building Federal Building Roof - Sales Tax 20% 4/4/2016 2.7896% 2035 268,404 208,894 12,145 5,688 196,749 Civic Center Improvements - Sales Tax 20% 6/20/2019 3.0000% 2027 323,146 249,463 37,897 11,243 211,565 Civic Center Chair Platform Section 3 - FY19 6/20/2019 3.0000% 2027 59,340 44,850 7,245 1,346 37,605 DICW Expansion -Non Taxable - Refunding 4/4/2016 2.9127% 2023 3,175,000 75,000 40,000 2,250 35,000 DICW Expansion - South Siegert Farm 3/19/2018 3.0464% 2026 239,534 158,498.00 29,793.00 4,822.00 128,705.00 DICW North Siegert Refunding 4/17/2017 3.0000% 2029 1,285,000 910,000 100,000 27,300 810,000 DICW Expansion Consult Refund 2012H 6/2/2021 2.0000% 2032 95,580 95,580 7,788 1,906 87,792 DICW Exp S Siegert Refundin 2012C Taxable 6/2/2021 2.0000% 2032 2,498,375 2,498,375 204,125 49,829 2,294,250 DICW Expansion - South Siegert Farm- Non-taxable 6/20/2019 3.0000% 2032 305,357 266,500 19,459 5,773 247,041 DICW Refund 2014C Taxable 6/2/2021 2.0000% 2034 1,145,000 1,145,000 75,000 22,836 1,070,000 DICWChavenelle Road - FY21 Non -Taxable 6/2/2021 2.0000% 2041 1,265,000 1,265,000 - 25,230 1,265,000 E911 Tower Relocation - Sales Tax 20% 6/20/2019 3.0000% 2027 141,869 109,520 16,638 4,936 92,882 Finance General Ledger Software - FY21 6/2/2021 2.0000% 2041 244,239 244,239 6,655 4,871 237,584 Tire Station #4Improvements -Gaming 6/20/2019 3.0000% 2027 188,054 134,140 30,454 9,035 103,686 Recreation ST20 10 Yr Refunding 2014B 6/2/2021 2.0000% 2025 51,545 51,545 12,695 1,029 38,850 AirportST2010YrRefunding 2014B 6/2/2021 2.0000% 2025 28,182 28,182 6,941 563 21,241 Building ST20 10 Yr Refunding 2014B 6/2/2021 2.0000% 2025 87,596 87,596 21,573 1,750 66,023 Transit ST20 10 Yr Refunding 2014B 6/2/2021 2.0000% 2025 11,407 11,407 2,809 228 8,598 Fire Station #2 ST20 10 yr Refund 2014E 6/2/2021 2.0000% 2025 91,227 91,227 22,467 1,822 68,760 Park Imp ST20 10 yr Refund 2014B 6/2/2021 2.0000% 2025 35,046 35,046 8,631 700 26,415 Fire Truck Refunding - Debt Service Levy 4/17/2017 3.0000%_ 2030 951,500 704,600 72,100 21,138 632,500 Fire Station #2 ST20 20 yr Refund 2014E 6/2/2021 2.0000% 2034 85,217 85,217 4,051 1,696 81,166 Park Imp ST20 20 yr Refund 2014B 6/2/2021 2.0000% 2034 124,780 124,780 5,932 2,483 118,848 Fire Ambulance Replacement 4/17/2017 3.0000% 2030 230,000 170,000 15,000 5,100 155,000 Fire Structural Repairs 5&6/Quick Pump - FY19 6/20/2019 3.0000% 2039 1 448,875 448,875 13,466 448,875 Fire Ladder/Pumper/ HVAC FY21 6/2/2021 2.0000% 2041 810,153 810,153 22,075 16,158 788,078 Fire Ladder & Pumper -FY22 Future 3.1500% 2042 1,582,154 - - 8,329 1,582,154 Franchise Fee Settlement Judgment Bond 4/4/2016 2.9326% 2035 2,830,000 2,175,000 135,000 62,206 2,040,000 GDTIF Kepharrs Building - Refunding 4/4/2016 2.9127% 2023 200,000 60,000 30,000 1,800 30,000 GDTIF Library Renovation - Refunding 4/4/2016 2.9127% 2023 1,275,000 395,000 195,000 11,850 200,000 GDTIF Colts Building Renovation 6/20/2019 3.0000% 2039 1,575,000 1,575,000 65,000 47,250 1,510,000 GDTIF - Parks Jackson/Clock Non -Taxable - FY21 6/2/2021 2.0000% 2041 535,000 535,000 - 10,670 535,000 GDTIF - DT Parking Ramp - FY21 6/2/2021 2.0000% 2036 880,167 880,167 - 17,554 880,167 GDTIF Eng Dock Expansion - FY21 6/2/2021 2.0000% 2036 409,833 409,833 - 8,174 409,833 GDTIF DT Parking Ramp - FY22 Future 3.1500% 2042 4,050,000 - - 21,321 4,050,000 GDTIF Docks/Prop Acquisition - FY22 Future 3.1500% 2042 1,300,0001 6,844 1,300,000 GDTIF Downtown Housing Refunding 4/17/2017 3.0000% 2030 2,120,000 1,605,000 150,000 50,755 1,455,000 GDTIF Millwork District Refunding 4/17/2017 3.0000% 2030 2,080,000 1,540,000 150,000 46,200 1,390,000 GDTIF - 7th St/2-Way Conversion 2012E Refunding 6/2/2021 2.0000% 2031 3,204,576 3,204,576 285,593 63,913 2,918,983 GDTIF -Intermodal2012ARefunding 6/2/2021 2.0000% 2031 2,545,000 2,545,000 225,000 50,759 2,320,000 GDTIF 5th St Restroom/MFC 2012H Refunding 6/2/2021 2.0000% 2032 1,254,420 1,254,420 102,212 25,019 1,152,208 GDTIF MCIC/ADA ED Refunding 2012F 6/2/2021 2.0000% 2031 140,000 140,000 140,000 2,792 - GDTIF Wash Neigh Refunding 2012C Taxable 6/2/2021 2.0000% 2032 493,592 493,592 40,328 9,844 453,264 GDTIF 2014C Taxable Refunding 6/2/2021 2.0000% 2034 5,385,000 5,385,000 360,000 107,401 5,025,000 GDTIF 2014B Refunding 6/2/2021 2.0000% 2034 155,000 155,000 10,000 3,091 145,000 Library Improvements - Sales Tax 20% 6/20/2019 3.0000% 2022 39,408 30,422 4,622 1,371 25,801 Library Improvements Sales Tax 20% Ref 2012E 6/2/2021 2.0000% 2027 1 84,526 84,526 13,740 1,,6881 70,786 Park Improvements - Gaming Refunding 2012E 6/2/2021 2.0000% 2022 1 44,400 44,400 22,200 8871 22,200 Date Average Yearof Amount Principal Principal Interest Principal Description of Interest Final of Outstanding Due Due Outstanding lee��e Ra}u P.vmnnf rAn/71 PY 7n77 Pv 7n77 R/an/77 Park Improvements Sales Tax 20 % Refunding 2012E 6/2/2021 2.0000% 2022 22,136 22,136 22,136 442 - Park Improvements - Sales Tax 20% 6/20/2019 3.0000% 2027 47,290 36,507 5,546 1,645 30,961 Park Water System Study Refunding 4/17/2017 3.0000% 2030 60,000 44,400 4,500 1,332 39,900 Park Ham House - Sales Tax 20 % 4/4/2016 2.7896% 2035 200,668 156,176 9,080 4,253 147,096 Park Skate Park (FY 19) 6/20/2019 3.0000% 2027 613,524 463,710.00 74,907.00 13,911.30 388,803.00 Parking Port of Dubuque Parking Ramp 3/19/2018 3.0464 % 2026 373,553 247,177.00 46,462.00 7,522.00 200,715.00 Parking Central Ave Ramp Refunding 4/17/2017 3.0000% 2030 6,380,000 4,550,000 505,000 136,500 4,045,000 Parking Iowa Street Ramp Improvements 3/19/2018 2.9050% 2031 45,516 36,594.00 3,117.00 1,066.68 33,477.00 Parking Locust Ramp Security Cameras 6/20/2019 3.0000% 2033 126,054 106,626 9,729.73 2,886.49 96,896 Parking Improvements Refunding 2014B 6/2/2021 2.0000% 2034 125,000 125,000 10,000 2,493 115,000 Parking Improvements Taxable Refunding 2014C 6/2/2021 2.0000% 2034 220,000 220,000 15,000 4,388 205,000 Police Software Replacement - Refunding 2012E 6/2/2021 2.0000% 2032 75,600 75,600 37,800 1,510 37,800 Police CAD Software - Gaming Refunding 2014B 6/2/2021 2.0000% 2030 160,000 160,000 15,000 3,191 145,000 Public Works Equipment ST30 Refund 2014E 6/2/2021 2.0000% 2022 45,000 45,000 45,000 899 - Public Works Equip Refunding 4/17/2017 3.0000% 2030 392,000 290,200 29,700 8,706 260,500 Public Works Radio Replacement - FY18 3/19/2018 2.9077 % 2028 110,000 77,802 10,732 2,227 67,070 PW Curb Ramp/Engineering Street Improv Ref 2014E 6/2/2021 2.0000% 2034 885,000 885,000 55,000 17,650 830,000 Recreation Improvements - Sales Tax 20 % 6/20/2019 3.0000% 2022 4,082 1,362 1,362 404 (0) Recreation Improvements ST20 10 yr refund 2014B 6/2/2021 2.0000% 2025 51,545 51,545 12,695 1,029 38,850 Rec Improvements Sales Tax 20 % Refunding 2012E 6/2/2021 2.0000% 2028 7,572 7,572 1,050 151 6,522 Sanitary Improvements Refunding 4/17/2017 3.0000% 2030 660,000 490,000 50,000 14,700 440,000 Sanitary Sewer improvements 3/19/2018 2.9050% 2031 1,030,009 828,132.00 70,548.00 24,138.00 757,584.00 Sanitary Forcemain Refunding 2012E 6/2/2021 2.0000% 2032 376,122 376,122 34,096 7,501 342,026 Sanitary Sewer Improvements 6/20/2019 3.0000% 2033 1,124,412 978,699 77,838 23,092 900,861 Sanitary Sewer Improvements Refunding 2014B 6/2/2021 2.0000% 2034 4,390,000 4,390,000 300,000 87,556 4,090,000 Sanitary Sewer Improvements 4/4/2016 2.7896% 2035 2,405,000 1,875,000 115,000 51,006 1,760,000 Solid Waste Collection Refunding 4/17/2017 3.0000% 2030 51,300 38,000 3,900 1,140 34,100 Solid Waste Collection 3/19/2018 2.9050% 2031 27,447 22,068.00 1,880.00 644.00 20,188.00 Solid Waste Collection - FY22 Future 3.1500 % 2042 175,000 921 175,000 Stormwater Refunding 4/4/2016 2.9127% 2028 6,270,000 3,040,000 640,000 91,200 2,400,000 Stormwater Sales Tax Revenue - GO 5/19/2014 3.2309% 2029 7,190,000 7,190,000 323,100 7,190,000 Stormwaterimprovements Refunding 4/17/2017 3.0000% 2030 2,015,000 1,475,000 155,000 44,250 1,320,000 Stormwater Improvements 3/19/2018 2.9050% 2031 1,714,542 1,378,499.00 117,434.00 40,180.00 1,261,065.00 Stormwater Improvements Refunding 2012B 6/2/2021 2.0000% 2031 1,115,424 1,115,424 99,407 22,247 1,016,017 Stormwater Improvements Refunding 2012E 6/2/2021 2.0000% 2032 77,131 77,131 6,992 1,538 70,139 Stormwater Improvements 6/20/2019 3.0000% 2033 290,796 251,939 19,459 5,773 232,480 Stormwater Upper Bee Branch & Sponsor SRF GO 4/30/2021 2.0000% 2037 20,426,262 20,426,262 1,176,000 298,469 19,781,398 Streetlight Replacement Refunding - ST 4/17/2017 3.0000% 2030 4,900 3,700 400 ill 3,300 Street FEMA Land Buyout - Gaming 6/20/2019 3.0000% 2027 64,901 50,815 8,465 2,511 42,351 Street Fiber/Sidewalk/Lights Refunding RUT 4/17/2017 3.0000% 2030 258,600 191,600 19,600 5,748 172,000 Street Southwest Arterial 3/19/2018 2.9050% 2031 771,557 620,336.00 52,846.00 18,082.00 567,490.00 Street Southwest Arterial - Refunding 2012E 6/2/2021 2.0000% 2032 1 827,747 827,747 48,467 16,5041 779,280 Transit Radio Replacement- FY18 3/19/2018 2.9077% 2028 95,000 67,196 9,268 1,923 57,928 Transit Midtown Transfer -FY19 6/20/2019 3.0000% 2039 216,125 216,125 6,484 216,125 Transit Vehicle Replacement- FY21 6/2/2021 2.0000% 2041 780,609 780,609 21,270 15,569 759,339 Water System Improvements 3/19/2018 2.9050% 2031 1,155,930 929,373.00 79,173.00 27,090.00 850,200.00 Water Improv Refunding 2012E 6/2/2021 2.0000% 2032 369,768 369,768 33,520 7,374 336,248 Water System Improvements 6/20/2019 3.0000% 2033 1,323,107 1,153,1061 92,4321 27,422 1,060,674 Water System Improvements Refunding 2014B 6/2/2021 2.0000% 2034 7,470,000 7,470,0001 510,000 148,985 6,960,000 Water System Improvements 4/4/2016 2.7896% 2035 635,000 495,000 30,000 13,488 465,000 Total General Obligation Bonds 123,310,864 100,502,810 7,718,694 2,424,919 100,422,407 Tax Increment Port of Dubuque Parking Ramp (GDTIF) 10/16/2007 7.5000 % 2037 23,025,000 18,395,000 635,000 1,379,625 17,760,000 Total Tax Increment Bonds 1 23,025,000 18,395,000 635,000 1,379,625 17,760,000 40 Main (GDTIF) 8/6/2009 2020 690,529 46,030 46,030 2,855 - Total Tax Increment Notes 690,529 46,030 46,030 2,855 - Total Tax Increment 23,715,529 r 18,441,030 681,030 1,382,480 17,760,000 Tax Increment Economic Development TIF Rebate Agreements Medline (DICW) 11/19/2007 Rebate 2019 1,600,279 - 150,680 - 150,680 Hodge (DICW) 4/6/2020 Rebate 2035 32,795 32,795 31,111 - 31,111 Faley Properties (DICW) 2/7/2011 Rebate 2022 904,638 101,121 101,121 - - Date Average Yearof Amount Principal Principal Interest Principal Description of Interest Final of Outstanding Due Due Outstanding lee��n Rain P.-M lec„n R/3n/71 FV 7n77 Fv 7n77 R/an/77 Green Industrial Supply (DICW) 8/15/2011 Rebate 2023 2,908,812 337,4621 168,731 - 168,731 Tri-State Quality Metals (DICW) Non -Appropriation 3/17/2014 Rebate 2026 32,510 59,452 59,452 - 59,452 Roasting Solutions (DICW) Non -Appropriation 1/14/2016 Rebate 2028 33,666 51,351 51,351 - 51,351 Rite Hite(DICW) Non -Appropriation 1/14/2017 Rebate 2030 24,190 72,555 76,210 - 72,555 Hormel Foods (DICW)(100% 2021/40% 2026) 4/21/2008 Rebate 2026 8,250,067 3,168,920 633,784 - 2,535,136 Victory Cafe 756 Main St. (GDTIF) 6/21/2010 Rebate 2022 87,053 6,341 6,341 - - Flexsteel(GDTIF) 4/18/2011 Rebate 2024 1 2,020,572 563,862 187,954 - 375,908 The Rose (Lake Ridge) 9/26/2011 Rebate 2024 136,014 53,445 17,815 - 35,630 Linseed Oil (GDTIF) Multi -Res 3/7/2013 Rebate 2030 576,504 146,720 18,340 - 128,380 Rousselot (GDTIF) (Non -Appropriation) 1/22/2013 Rebate 2025 4,931 13,243 13,243 - 13,243 METX- Lamar Building (GDTIF)(Non-Appropriation) 10/12/2017 Rebate 2031 75,660 71,982 71,982 - 71,982 Marquette Hall (Non -Appropriation) 5/20/2019 Rebate 2031 9,170 8,690 8,690 - 8,690 3 Amigos (Non -Appropriation) 4/15/2019 Rebate 2031 2,516 2,306 2,306 - 2,306 210 Jones (Non -Appropriation) 6/19/2017 Rebate 2031 10,348 9,739 9,739 - 9,739 Dimensional Brewing (Non -Appropriation) 8/6/2018 Rebate 2023 10,678 10,055 10,055 - 10,055 Prairie Farms Dairy (Non -Appropriation) 3/18/2019 Rebate 2031 5,626 5,347 5,347 - 5,347 Julien Hotel(GDTIF) 4/21/2008 Rebate 2026 3,260,286 1,065,385 213,077 - 852,308 44 Main (GDTIF) Multi -Res 10/18/2010 Rebate 1 2027 446,7991 147,378 24,563 - 122,815 Barker Financial (GDTIF) Multi -Res 8/16/2010 Rebate 2027 297,282 56,487 15,525 - 40,962 253 Main St. (GDTIF) (Non -Appropriation) 4/6/2015 Rebate 2027 5,798 3,226 3,226 - 2,223 Spahn and Rose (GDTIF)(Non-Appropriation) 4/21/2014 Rebate 2027 108,221 101,325 101,325 - 101,325 Franklin Investment -Multires (GDTIF) 4/4/2011 Rebate 2028 437,225 156,760 31,405 - 125,355 Plastic Center Betty Jane Block (GDTIF) 2/7/2011 Rebate 2028 148,957 33,003 8,268 - 24,735 Caradco (GDTIF) Multi -Res 3/21/2011 Rebate 2028 1,499,442 677,024 114,116 - 562,908 Bonson 356 Main St. (GDTIF) Multi -Res 12/19/2011 Rebate 2028 152,286 39,549 8,320 - 31,229 Roshek Building (GDTIF) (Non -Appropriation) 2/17/2009 Rebate 2030 5,149,852 282,250 282,250 - 282,250 Novelty Iron Works (GDTIF) (Non-Approp)Multi-Res 6/17/2013 Rebate 2031 33,105 165,397 165,397 - 156,208 Smokestack (GDTIF) (Non-Approp) 6/17/2018 Rebate 2022 1,623 746 746 - - Rockfarm Holdings (TECH) Non -Appropriation 10/7/2014 Rebate 2027 42,301 39,184 39,184 39,184 Total TIF Rebates 28,309,206 7,483,100 2,631,654 - 6,071,798 General Funded Leases Various Various On -going 194,160 155,000 100,000 Other Loans - Revenue Backed Bowling & Beyond Lease Buyout (GDTIF) 10/15/2012 Lease Buyout 2032 1,000,000 550,000 50,000 - 500,000 Iowa Finance Authority Loan - Caradco 12/1/2010 3.0000 % 2030 4,500,000 3,198,363 224,974 93,958 2,973,389 Total Other Lns-Rev Backed 5,500,000 3,748,363 274,974 93,9581 3,473,389 Total City Indebtedness Subject to Debt Limit 181,029,759 111,334,110 1 11,306,352 3,901,356 109,522,364 Revenue Bonds Parking Bricktown Parking Lot 7/21/2008 5.00% 2023 400,000 88,787 34,205 4,017 54,582 Sanitary Northfork Catfish Improvements SRF 1/13/2010 3.25% 2031 912,000 483,000 47,000 15,697 436,000 Sanitary Water& Resource Recovery Upgrade SRF 8/18/2010 3.25% 2039 74,285,000 55,423,000 2,588,000 1,108,459 52,835,000 Sanitary WRRC Cogeneration SRF 5/17/2013 2.00% 2033 3,048,000 1,972,000 147,000 39,440 1,825,000 Sanitary Kerper Boulevard & Sponsor SRF 3/8/2019 1.00 % 2038 2,763,000 2,285,537 125,000 22,905 2,275,907 Sanitary Projects Planning - FY21 SRF Future 2.0000% 2043 1,480,000 14,482 - - 1,480,000 Sanitary Projects -FY22 Future 2.0000% 2042 1,231,000 1,231,000 Sanitary Projects- FY22 Future 2.0000% 2042 5,170,303 - 17,282 5,170,303 Stormwater Lower Bee Branch Restoration SRF 10/27/2010 3.25% 2041 7,850,000 6,013,000 218,000 195,422 5,795,000 Stormwater Lower Bee Branch SRF- Estimated 9/1/2014 2.00% 2034 1,029,000 217,000 16,000 4,340 201,000 Stormwater Northfork Catfish Improv. SRF 1/13/2010 3.25% 2031 800,000 423,000 41,000 13,748 382,000 Stormwater Sales Tax Increment Revenue Bond 6/15/2015 3.72% 2031 20,800,000 20,800,000 - 762,650 20,800,000 Stormwater Upper Bee Branch RR SRF 6/7/2019 2.00% 2040 16,382,000 12,154,573 688,000 305,951 15,020,000 Stormwater West 32nd Detention Basin SRF 1/14/2009 3.25% 2028 1,847,000 778,000 101,000 25,285 677,000 Water Roosevelt Water Tower SRF 8/9/2019 2.00% 2040 4,400,000 4,214,000 185,000 84,381 4,034,000 Water CIWA Purchase & Improvements 7/7/2017 2.00% 2036 10,198,000 6,546,761 501,000 172,920 7,075,761 Water- CIWA Contract Purchase 12/28/2016 3.00% 2022 51000,000 1,000,000 1,000,000 30,000 - Water -Clear Well Reservoirs SRF 10/18/2007 1 3.25% 1 2028 1 915,0001 387,0001 50,0001 7,7391 337,000 Date Average Yearof Amount Principal Principal Interest Principal Description of Interest Final of Outstanding Due Due Outstanding lee„n Rafn P.vmnnf Rl'int?i FV 2n,, FV 7n77 FUM127 Water Meter Change Out Program SRF 2/12/2010 3.25% 2031 6,394,000 3,674,0001 317,000 119,502 3,357,000 Water System Improvements & Ext. 11/4/2008 4.71 % 2023 1,195,000 215,000 105,000 10,698 110,000 Water System Improvements & Ext. 8/16/2010 3.54 % 2030 5,700,000 3,610,000 250,000 137,250 3,360,000 Total Revenue Bonds 171,799,303 120,299,140 6,413,205 3,077,686 126,456,553 Total City Indebtedness 352,829,062 250,585,043 17,719,557 6,979,042 254,284,147 Statutory Debt Limit 239,298,248 241,616,084 of Debt Limit Used 46.53 % 45.33 Remaining Debt Capacity 127,964,138 132,093,720 Attachment D Switch Homes Housing Urban Renewal Area Dated May 30, 2023 District Boundary Description The District shall include the following described area: Mozena Farm South in the City of Dubuque, Iowa, according to the Plat recorded as Instrument #2005-17498, records of Dubuque County, Iowa, and all of the adjacent right of way of West 32nd Street and all of the adjacent right of way of Northwest Arterial; and Lot 2 of "Dondelinger Place" in the City of Dubuque, Iowa, according to the recorded Plat thereof, and all of the adjacent right of way of West 32nd Street All in the City of Dubuque, Iowa Prepared by Jill Connors, Economic Development, 1300 Main St., Dubuque, IA 52001 (5631589-4393 Return to Adrienne N. Breitfelder, City Clerk, 50 W. 13th St., Dubuque, IA 52001, (563) 589-4100 ORDINANCE NO. 33-23 AN ORDINANCE PROVIDING THAT GENERAL PROPERTY TAXES LEVIED AND COLLECTED EACH YEAR ON ALL PROPERTY LOCATED WITHIN THE SWITCH HOMES HOUSING URBAN RENEWAL AREA, IN THE CITY OF DUBUQUE, COUNTY OF DUBUQUE, STATE OF IOWA, BY AND FOR THE BENEFIT OF THE STATE OF IOWA, CITY OF DUBUQUE, COUNTY OF DUBUQUE, DUBUQUE COMMUNITY SCHOOL DISTRICT AND OTHER TAXING DISTRICTS, BE PAID TO A SPECIAL FUND FOR PAYMENT OF PRINCIPAL AND INTEREST ON LOANS, MONIES ADVANCED TO AND INDEBTEDNESS, INCLUDING BONDS ISSUED OR TO BE ISSUED, INCURRED BY SAID CITY IN CONNECTION WITH SAID SWITCH HOMES HOUSING URBAN RENEWAL AREA WHEREAS, the City Council of the City of Dubuque, Iowa, after public notice and hearing as prescribed by law and pursuant to Resolution No. 219-23 passed and approved on the 5th day of July, 2023, adopted an Urban Renewal Plan (the "Urban Renewal Plan") for an urban renewal area known as the Switch Homes Housing Urban Renewal Area (the "Urban Renewal Area"); and WHEREAS, expenditures and indebtedness are anticipated to be incurred by the City of Dubuque, Iowa in the future to finance urban renewal project activities carried out in furtherance of the objectives of the Urban Renewal Plan and the future needs for redevelopment within the Urban Renewal Area are such as to require the application of the incremental tax resources of the Urban Renewal Area; and WHEREAS, the City Council of the City of Dubuque, Iowa desires to provide for the division of revenue from taxation in the Urban Renewal Area, as above described, in accordance with the provisions of Section 403.19 of the Code of Iowa, as amended, and the Urban Renewal Plan. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF DUBUQUE, IOWA: Section 1. For purposes of this Ordinance, the following terms have the following meanings: (a) Project Area shall include that area described as follows: Being a part of Lot 2 of Dondelinger Place as recorded in Book 1991, Page 11917 of the Dubuque County Recorder's Office and part of Mozena Farm South as recorded in Book 2005, Page 17498 of the Dubuque County Recorder's Office, in the City of Dubuque, Dubuque County, Iowa described as: Beginning at the Northwest Corner of said Lot 2; thence N72°27'42"E, 2,194.85 feet; thence N56°07'31 "E, 396.82 feet; thence S33052'29"E, 394.69 feet; thence S50°29'15"E, 130,26; thence N89°40'48"E, 130.97 feet; thence N77°22'37"E, 173.84 feet; thence S02°16'36"E, 415.43 feet; thence S90000'00"W, 268.87 feet; thence N58002'17"W, 166.25 feet; thence S18°08'06"W, 109.49 feet; thence S34°21'32"E, 246.96 feet; thence S27057'58"E, 125.44 feet; thence N63°50'06"E, 9.82 feet; thence S08°12'40"W, 197.54 feet; thence S30°22'45"E, 321.69 feet; thence S19°35'15"E, 239.99 feet; thence S65°31'10"W, 39.88 feet; thence S61 °48'26"W, 235.25 feet; thence S88°18'27"W, 119.49 feet; thence S17°53'14"W, 96.62 feet; thence S19°29'58"E, 205.01 feet; thence S88055'46"W, 42.16 feet; thence N19029'58"W, 205.21 feet; thence N17053'14"E, 138.38 feet; thence N88°18'27"E, 138.30 feet; thence N61°48'26"E, 231.62 feet; thence N19035'15"W, 199.20 feet; thence N30022'45"W, 317.91 feet; thence N08°12'40"E, 168.21 feet; thence N27°57'58"W, 96.14 feet; thence N27057'12"W, 98.47 feet; thence N34°21'32"W, 228.16 feet; thence N24030'57"W, 122.74 feet; thence S88°34'08"W, 169.93; thence N72°15'00"W, 110.53 feet; thence S86036'29"W, 110.92; thence S13021'23"E, 125.00 feet; thence 30.03 feet along a 195.50 foot radius curve concave Southerly (chord bearing S72°14'35"W, 30.00 feet); thence N22°09'2-6"W, 123.41 feet; thence S58021'30"W, 114.03 feet; thence S40°44'49"W, 194.12 feet; thence S31 °11'14"W, 67.99 feet; thence S59°14'39"W, 101.31 feet; thence N01 °51'39"W, 168.56 feet; thence S88°44'30"W, 1,330.51 feet; thence S00°32'54"E, 49.50 feet; thence S68°31'02"W, 279.63 feet; thence S02007'32"E, 725.50 feet; thence N76°38'23"W, 10.43 feet; thence 71.26 feet along a 787.25 foot radius curve concave Southerly (chord bearing N79013'57"W, 71.24 feet); thence N02009'42"W, 258.41 feet; thence S87°00'09"W, 55.34 feet; thence NO2°10'30"W, 595.45 feet to the Point of Beginning. And The immediately adjacent right of way to the area previously described of the Northwest Arterial lying within the corporate limits of the City of Dubuque described as: Commencing at the Northwest Corner of said Lot 2; thence N72027'42" E, 826.19 feet to the Point of Beginning; thence N17°32'18"W, 266.57 feet; thence N74°33'33"E, 1369.58 feet; thence S17°32'18"E, 216.44 feet; thence S72°27'42"W, 1368.66 feet to the Point of Beginning . All in the City of Dubuque, Iowa 2 (b) Urban Renewal Plan shall mean the Urban Renewal Plan for the Switch Homes Housing Urban Renewal Area, approved by Resolution No. 219-23 on July 5th, 2023, as the same may be amended from time to time. Section 2. That the taxes levied on the taxable property in the Urban Renewal Area, legally described in Section 1 hereof, by and for the benefit of the State of Iowa, City of Dubuque, County of Dubuque, Dubuque Community School District, and all other taxing districts from and after the effective date of this Ordinance shall be divided as hereinafter in this Ordinance provided. Section 3. That portion of the taxes which would be produced by the rate at which the tax is levied each year by or for each of the taxing districts upon the total sum of the assessed value of the taxable property in the Urban Renewal Area, as shown on the assessment roll as of January 1, 2023, being January 1 of the calendar year preceding the first calendar year in which the City of Dubuque is expected to certify to the County Auditor the amount of loans, advances, indebtedness, or bonds payable from the division of property tax revenue described herein, shall be allocated to and when collected be paid into the fund for the respective taxing district as taxes by or for the taxing district into which all other property taxes are paid. The taxes so determined shall be referred to herein as the "base period taxes" for such Urban Renewal Area. Section 4. That portion of the taxes each year in excess of the base period taxes determined for the Urban Renewal Area as provided in Section 3 of this Ordinance shall be allocated to and when collected be paid into a special tax increment fund of the City of Dubuque, Iowa hereby established, to pay the principal of and interest on loans, monies advanced to, indebtedness, whether funded, refunded, assumed or otherwise, including bonds or obligations issued under the authority of Section 403.9 or 403.12 of the Code of Iowa, as amended, incurred by the City of Dubuque, Iowa, to finance or refinance, in whole or in part, urban renewal projects undertaken within the Urban Renewal Area pursuant to the Urban Renewal Plan, except that (i) taxes for the regular and voter - approved physical plant and equipment levy of a school district imposed pursuant to Iowa Code Section 298.2 and taxes for the instructional support program of a school district imposed pursuant to Iowa Code Section 257.19 (but in each case only to the extent required under Iowa Code Section 403.19(2)); (ii) taxes for the payment of bonds and interest of each taxing district; (iii) taxes imposed under Iowa Code Section 346.27(22) related to joint county -city buildings; and (iv) any other exceptions described in Section 403.19 shall be collected against all taxable property within the Project Area without any limitation as hereinabove provided. Section 5. Unless or until the total assessed valuation of the taxable property in the Urban Renewal Project Area exceeds the total assessed value of the taxable property in the Urban Renewal Area as shown by the assessment rolls referred to in Section 3 of this Ordinance, all of the taxes levied and collected upon the taxable property in the Urban Renewal Area shall be paid into the funds for the respective taxing districts as taxes by or for said taxing districts in the same manner as all other property taxes. W Section 6. At such time as the loans, advances, indebtedness, bonds and interest thereon of the City of Dubuque, Iowa referred to in Section 4 hereof have been paid, all monies thereafter received from taxes upon the taxable property in the Urban Renewal Area shall be paid into the funds for the respective taxing districts in the same manner as taxes on all other property. Section 7. All ordinances or parts of ordinances in conflict with the provisions of this Ordinance are hereby repealed. The provisions of this Ordinance are intended and shall be construed so as to fully implement the division of taxes from taxable property in the Urban Renewal Area under the provisions of Section 403.19 of the Code of Iowa. In the event that any provision of this Ordinance shall be determined to be contrary to law it shall not affect other provisions or application of this Ordinance which shall at all times be construed to fully invoke the provisions of Section 403.19 of the Code of Iowa with reference to the Urban Renewal Area and the territory contained therein. Section 8. This Ordinance shall be in effect after its final passage, approval and publication as provided by law. PASSED AND APPROVED this 5th day of July, 2023. G .• i A.•..�+1-.• ATTEST: a&"" A"Awt Adrienne N. Breitfelder, City Clerk Read first time: Ta f�.� Read second time: ��0� �rP�} co,hl Read third time: 0+ a, P P PASSED AND APPROVED: Jay , jn ,� 3 PUBLISHED: 5uI11 } rnc�4} C! Doc ID: 011122280005 Type: GEN Kind: ORDINANCE Recorded: 07/13/2023 at 12:58:51 PM Fee Amt: $27.00 Paqe 1 of 5 Dubuque County Iowa Karol Kennedy Recorder File2023-00006695 Prepared by Jill Connors, Economic Development, 1300 Main St., Dubuque, IA 52001, (563) 589-4393 Return to Adrienne N. Breitfelder, City Clerk, 50 W. 131' St., Dubuque, IA 52001, (563) 589-4100 ORDINANCE NO. 33-23 AN ORDINANCE PROVIDING THAT GENERAL PROPERTY TAXES LEVIED AND COLLECTED EACH YEAR ON ALL PROPERTY LOCATED WITHIN THE SWITCH HOMES HOUSING URBAN RENEWAL AREA, IN THE CITY OF DUBUQUE, COUNTY OF DUBUQUE, STATE OF IOWA, BY AND FOR THE BENEFIT OF THE STATE OF IOWA, CITY OF DUBUQUE, COUNTY OF DUBUQUE, DUBUQUE COMMUNITY SCHOOL DISTRICT AND OTHER TAXING DISTRICTS, BE PAID TO A SPECIAL FUND FOR PAYMENT OF PRINCIPAL AND INTEREST ON LOANS, MONIES ADVANCED TO AND INDEBTEDNESS, INCLUDING BONDS ISSUED OR TO BE ISSUED, INCURRED BY SAID CITY IN CONNECTION WITH SAID SWITCH HOMES HOUSING URBAN RENEWAL AREA WHEREAS, the City Council of the City of Dubuque, Iowa, after public notice and hearing as prescribed by law and pursuant to Resolution No. 219-23 passed and approved on the 5th day of July, 2023, adopted an Urban Renewal Plan (the "Urban Renewal Plan") for an urban renewal area known as the Switch Homes Housing Urban Renewal Area (the "Urban Renewal Area"); and WHEREAS, expenditures and indebtedness are anticipated to be incurred by the City of Dubuque, Iowa in the future to finance urban renewal project activities carried out in furtherance of the objectives of the Urban Renewal Plan and the future needs for redevelopment within the Urban Renewal Area are such as to require the application of the incremental tax resources of the Urban Renewal Area; and WHEREAS, the City Council of the City of Dubuque, Iowa desires to provide for the division of revenue from taxation in the Urban Renewal Area, as above described, in accordance with the provisions of Section 403.19 of the Code of Iowa, as amended, and the Urban Renewal Plan. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF DUBUQUE, IOWA: Section 1. For purposes of this Ordinance, the following terms have the following meanings: 2.700 (� DBQ EconomicDevelopment (a) Project Area shall include that area described as follows: Being a part of Lot 2 of Dondelinger Place as recorded in Book 1991, Page 11917 of the Dubuque County Recorder's Office and part of Mozena Farm South as recorded in Book 2005, Page 17498 of the Dubuque County Recorder's Office, in the City of Dubuque, Dubuque County, Iowa described as: Beginning at the Northwest Corner of said Lot 2; thence N72°27'42"E, 2,194.85 feet; thence N56007'31"E, 396.82 feet; thence S33°52'29"E, 394.69 feet; thence S50029'15"E, 130,26; thence N89°40'48"E, 130.97 feet; thence N77°22'37"E, 173.84 feet; thence S02°16'36"E, 415.43 feet; thence S90°00'00"W, 268.87 feet; thence N58002'17"W, 166.25 feet; thence S18008'06"W, 109.49 feet; thence S34°21'32"E, 246.96 feet; thence S27°57'58"E, 125.44 feet; thence N63050'06"E, 9.82 feet; thence S08012'40"W, 197.54 feet; thence S30022'45"E, 321.69 feet; thence S19°35'15"E, 239.99 feet; thence S65031'10"W, 39.88 feet; thence S61 °48'26"W, 235.25 feet; thence S88018'27"W, 119.49 feet; thence S17"53'14"W, 96.62 feet; thence S19029'58"E, 205.01 feet; thence S88055'46"W, 42.16 feet; thence N19°29'58"W, 205.21 feet; thence N17053'14"E, 138.38 feet; thence N88018'27"E, 138.30 feet; thence N61048'26"E, 231.62 feet; thence N19035'15"W, 199.20 feet; thence N30022'45"W, 317.91 feet; thence N08°12'40"E, 168.21 feet; thence N27057'58"W, 96.14 feet; thence N27057'12"W, 98.47 feet; thence N34021'32"W, 228.16 feet; thence N24030'57"W, 122.74 feet; thence S88034'08"W, 169.93; thence N72015'00"W, 110.53 feet; thence S86036'29"W, 110.92; thence S13021'23"E, 125.00 feet; thence 30.03 feet along a 195.50 foot radius curve concave Southerly (chord bearing S72014'35"W, 30.00 feet); thence N22°09'2S"W, 123.41 feet; thence S58"21'30"W, 114.03 feet; thence S40044'49"W, 194.12 feet; thence S31011'14"W, 67.99 feet; thence S59014'39"W, 101.31 feet; thence N01 °51'39"W,168.56 feet; thence S88°44'30"W, 1,330.51 feet; thence S00°32'54"E, 49.50 feet; thence S68031'02"W, 279.63 feet; thence S02°07'32"E, 725.50 feet; thence N76°38'23"W, 10.43 feet; thence 71.26 feet along a 787.25 foot radius curve concave Southerly (chord bearing N79°13'57"W, 71.24 feet); thence N02009'42"W, 258.41 feet; thence S87°00'09"W, 55.34 feet; thence NO2°10'30"W, 595.45 feet to the Point of Beginning. And The immediately adjacent right of way to the area previously described of the Northwest Arterial lying within the corporate limits of the City of Dubuque described as: Commencing at the Northwest Corner of said Lot 2; thence N72027'42" E, 826.19 feet to the Point of Beginning; thence N17°32'18"W, 266.57 feet; thence N74033'33"E, 1369.58 feet; thence S17032'18"E, 216.44 feet; thence S72027'42"W, 1368.66 feet to the Point of Beginning . All in the City of Dubuque, Iowa 2 (b) Urban Renewal Plan shall mean the Urban Renewal Plan for the Switch Homes Housing Urban Renewal Area, approved by Resolution No. 219-23 on July 5th, 2023, as the same may be amended from time to time. Section 2. That the taxes levied on the taxable property in the Urban Renewal Area, legally described in Section 1 hereof, by and for the benefit of the State of Iowa, City of Dubuque, County of Dubuque, Dubuque Community School District, and all other taxing districts from and after the effective date of this Ordinance shall be divided as hereinafter in this Ordinance provided. Section 3. That portion of the taxes which would be produced by the rate at which the tax is levied each year by or for each of the taxing districts upon the total sum of the assessed value of the taxable property in the Urban Renewal Area, as shown on the assessment roll as of January 1, 2023, being January 1 of the calendar year preceding the first calendar year in which the City of Dubuque is expected to certify to the County Auditor the amount of loans, advances, indebtedness, or bonds payable from the division of property tax revenue described herein, shall be allocated to and when collected be paid into the fund for the respective taxing district as taxes by or for the taxing district into which all other property taxes are paid. The taxes so determined shall be referred to herein as the "base period taxes" for such Urban Renewal Area. Section 4. That portion of the taxes each year in excess of the base period taxes determined for the Urban Renewal Area as provided in Section 3 of this Ordinance shall be allocated to and when collected be paid into a special tax increment fund of the City of Dubuque, Iowa hereby established, to pay the principal of and interest on loans, monies advanced to, indebtedness, whether funded, refunded, assumed or otherwise, including bonds or obligations issued under the authority of Section 403.9 or 403.12 of the Code of Iowa, as amended, incurred by the City of Dubuque, Iowa, to finance or refinance, in whole or in part, urban renewal projects undertaken within the Urban Renewal Area pursuant to the Urban Renewal Plan, except that (i) taxes for the regular and voter - approved physical plant and equipment levy of a school district imposed pursuant to Iowa Code Section 298.2 and taxes for the instructional support program of a school district imposed pursuant to Iowa Code Section 257.19 (but in each case only to the extent required under Iowa Code Section 403.19(2)); (ii) taxes for the payment of bonds and interest of each taxing district; (iii) taxes imposed under Iowa Code Section 346.27(22) related to joint county -city buildings; and (iv) any other exceptions described in Section 403.19 shall be collected against all taxable property within the Project Area without any limitation as hereinabove provided. Section 5. Unless or until the total assessed valuation of the taxable property in the Urban Renewal Project Area exceeds the total assessed value of the taxable property in the Urban Renewal Area as shown by the assessment rolls referred to in Section 3 of this Ordinance, all of the taxes levied and collected upon the taxable property in the Urban Renewal Area shall be paid into the funds for the respective taxing districts as taxes by or for said taxing districts in the same manner as all other property taxes. 3 Section 6. At such time as the loans, advances, indebtedness, bonds and interest thereon of the City of Dubuque, Iowa referred to in Section 4 hereof have been paid, all monies thereafter received from taxes upon the taxable property in the Urban Renewal Area shall be paid into the funds for the respective taxing districts in the same manner as taxes on all other property. Section 7. All ordinances or parts of ordinances in conflict with the provisions of this Ordinance are hereby repealed. The provisions of this Ordinance are intended and shall be construed so as to fully implement the division of taxes from taxable property in the Urban Renewal Area under the provisions of Section 403.19 of the Code of Iowa. In the event that any provision of this Ordinance shall be determined to be contrary to law it shall not affect other provisions or application of this Ordinance which shall at all times be construed to fully invoke the provisions of Section 403.19 of the Code of Iowa with reference to the Urban Renewal Area and the territory contained therein. Section 8. This Ordinance shall be in effect after its final passage, approval and publication as provided by law. PASSED AND APPROVED this 5t' day of July, 2023. _... IM-ME •'-. M� � - MAIM-tv OW' L! LL2, Adrienne N. Breitfelder, City Clerk Read first time: T.� Iy Read second time: Not Read third time: C� o � �, P, P � � C C � PASSED AND APPROVED: PUBLISHED: n CERTIFICATE of the CITY CLERK STATE OF IOWA SS: COUNTY OF DUBUQUE ) I, Adrienne N. Breitfelder, City Clerk, do hereby certify that I am the duly appointed, qualified, City Clerk of the City of Dubuque, Iowa, in the County aforesaid, and as such City Clerk, I have in my possession or have access to the records of the proceedings of the City Council. I do further state that the hereto attached Ordinance No. 33-23 is a true and correct copy of the original. In Testimony Whereof, I hereunto set my hand and official seal of the City of Dubuque, Iowa. Dated at Dubuque, Iowa, on this 12th day of July, 2023. Adrienne N. Breitfelder, City Clerk STATE OF IOWA SS: DUBUQUE COUNTY CERTIFICATE OF PUBLICATION I, Kathy Goetzinger, a Billing Clerk for Woodward Communications, Inc., an Iowa corporation, publisher of the Telegraph Herald, a newspaper of general circulation published in the City of Dubuque, County of Dubuque and State of Iowa; hereby certify that the attached notice was published in said newspaper on the following dates: 07/11/2023 and for which the charge is 129.58 /(I/A Su scribed to before me a Notary Pubrend for Dubuque County, Iowa, this l lth day of July, 2023 Notary Pu in and for Dubuque County, Iowa. �rP`"i a JANET K. PAPE 2 r Commission Number 199859 .u.My Commission Expires 'ow.. 12/11/2025 Ad text : CITY OF DUBUQUE OFFICIAL PUBLICATION ORDINANCE NO. 33-23 AN ORDINANCE PROVIDING THAT GENERAL PROPERTY TAXES LEVIED AND COLLECTED EACH YEAR ON ALL PROPERTY LOCATED WITHIN THE SWITCH HOMES HOUSING URBAN RENEWAL AREA, IN THE CITY OF DUBUQUE, COUNTY OF DUBUQUE, STATE OF IOWA, BY AND FOR THE BENEFIT OF THE STATE OF IOWA, CITY OF DUBUQUE, COUNTY OF DUBUQUE, DUBUQUE COMMUNITY SCHOOL DISTRICT AND OTHER TAXING DISTRICTS, BE PAID TO A SPECIAL FUND FOR PAYMENT OF PRINCIPAL AND INTEREST ON LOANS, MONIES ADVANCED TO AND INDEBTEDNESS, INCLUDING BONDS ISSUED OR TO BE ISSUED, INCURRED BY SAID CITY IN CONNECTION WITH SAID SWITCH HOMES HOUSING URBAN RENEWAL AREA WHEREAS, the City Council of the City of Dubuque, Iowa, after public notice and hearing as prescribed by law and pursuant to Resolution No. 219-23 passed and approved on the 5th day of July, 2023, adopted an Urban Renewal Plan (the "Urban Renewal Plan") for an urban renewal area known as the Switch Homes Housing Urban Renewal Area (the "Urban Renewal Area"); and WHEREAS, expenditures and indebtedness are anticipated to be incurred by the City of Dubuque, Iowa in the future to finance urban renewal project activities carried out in furtherance of the objectives of the Urban Renewal Plan and the future needs for redevelopment within the Urban Renewal Area are such as to require the application of the incremental tax resources of the Urban Renewal Area; and WHEREAS, the City Council of the City of Dubuque, Iowa desires to provide for the division of revenue from taxation in the Urban Renewal Area, as above described, in accordance with the provisions of Section 403.19 of the Code of Iowa, as amended, and the Urban Renewal Plan. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF DUBUQUE, IOWA: Section 1. "For purposes of this Ordinance, the following terms have the following meanings: (a)"Project Area shall include that area described as follows: Being a part of Lot 2 of Dondelinger Place as recorded in Book 1991, Page 11917 of the Dubuque County Recorders Office and part of Mozena Farm South as recorded in Book 2005, Page 17498 of the Dubuque County Recorders Office, in the City of Dubuque, Dubuque County, Iowa described as: Beginning at the Northwest Corner of said Lot 2; thence N72*27'42"E, 2,194.85 feet; thence N56*07'31"E, 396.82 feet; thence S33*52'29"E, 394.69 feet; thence S50*29'15"E, 130.26; thence N89*40'48"E, 130.97 feet; thence N77*22'37"E, 173.84 feet; thence S02*16'36"E, 415.43 feet; thence S90*00'00"W, 268.87 feet; thence N58*02' 17"W, 166.25 feet; thence S18*08'06"W, 109.49 feet; thence S34*21'32"E, 246.96 feet; thence S27*57'58"E, 125.44 feet; thence N63*50'06"E, 9.82 feet; thence S08*12'40"W, 197.54 feet; thence S30*22'45"E, 321.69 feet; thence S19*35115"E, 239.99 feet; thence S65*31'10"W, 39.88 feet; thence S61*48'26"W, 235.25 feet; thence S88*18'27"W, 119.49 feet; thence S17*53'14"W, 96.62 feet; thence S19*29'58"E, 205.01 feet; thence S88*55'46"W, 42.16 feet; thence N19*29'58"W, 205.21 feet; thence N17*53'14"E, 138.38 feet; thence N88*18'27"E, 138.30 feet; thence N61*48'26"E, 231.62 feet; thence N19*35'15"W, 199.20 feet; thence N30*22'45"W, 317.91 feet; thence N08*12'40"E, 168.21 feet; thence N27*57'58"W, 96.14 feet; thence N27*57'12"W, 98.47 feet; thence N34*21'32"W, 228.16 feet; thence N24*30'57"W, 122.74 feet; thence S88*34'08"W, 169.93; thence N72*15'00"W, 110.53 feet; thence S86*36'29"W, 110.92; thence S13*21'23"E, 125.00 feet; thence 30.03 feet along a 195.50 foot radius curve concave Southerly (chord bearing S72*14'35"W, 30.00 feet); thence N22*09'26"W, 123.41 feet; thence S58*21'30"W, 114.03 feet; thence S40*44'49"W, 194.12 feet; thence S31*11'14"W, 67.99 feet; thence S59*14'39"W, 101.31 feet; thence NO1*51139"W, 168.56 feet; thence S88*44'30"W, 1,330.51 feet; thence SOO*32'54"E, 49.50 feet; thence S68*31'02"W, 279.63 feet; thence S02*07'32"E, 725.50 feet; thence N76*38'23"W, 10.43 feet; thence 71.26 feet along a 787.25 foot radius curve concave Southerly (chord bearing N79*13'57"W, 71.24 feet); thence NO2*09'42"W, 258.41 feet; thence S87*00'09"W, 55.34 feet; thence NO2*10'30"W, 595.45 feet to the Point of Beginning. And The immediately adjacent right of way to the area previously described of the Northwest Arterial lying within the corporate limits of the City of Dubuque described as: Commencing at the Northwest Corner of said Lot 2; thence N72*27'42" E, 826.19 feet to the Point of Beginning; thence N17*32'18"W, 266.57 feet; thence N74*33'33"E, 1369.58 feet; thence S17*32'18"E, 216.44 feet; thence S72*27'42"W, 1368.66 feet to the Point of Beginning . All in the City of Dubuque, Iowa (b)"Urban Renewal Plan shall mean the Urban Renewal Plan for the Switch Homes Housing Urban Renewal Area, approved by Resolution No. 219-23 on July 5th, 2023, as the same may be amended from time to time. Section 2. That the taxes levied on the taxable property in the Urban Renewal Area, legally described in Section 1 hereof, by and for the benefit of the State of Iowa, City of Dubuque, County of Dubuque, Dubuque Community School District, and all other taxing districts from and after the effective date of this Ordinance shall be divided as hereinafter in this Ordinance provided. Section 3. That portion of the taxes which would be produced by the rate at which the tax is levied each year by or for each of the taxing districts upon the total sum of the assessed value of the taxable property in the Urban Renewal Area, as shown on the assessment roll as of January 1, 2023, being January 1 of the calendar year preceding the first calendar year in which the City of Dubuque is expected to certify to the County Auditor the amount of loans, advances, indebtedness, or bonds payable from the division of property tax revenue described herein, shall be allocated to and when collected be paid into the fund for the respective taxing district as taxes by or for the taxing district into which all other property taxes are paid. The taxes so determined shall be referred to herein as the "base period taxes" for such Urban Renewal Area. Section 4. That portion of the taxes each year in excess of the base period taxes determined for the Urban Renewal Area as provided in Section 3 of this Ordinance shall be allocated to and when collected be paid into a special tax increment fund of the City of Dubuque, Iowa hereby established, to pay the principal of and interest on loans, monies advanced to, indebtedness, whether funded, refunded, assumed or otherwise, including bonds or obligations issued under the authority of Section 403.9 or 403.12 of the Code of Iowa, as amended, incurred by the City of Dubuque, Iowa, to finance or refinance, in whole or in part, urban renewal projects undertaken within the Urban Renewal Area pursuant to the Urban Renewal Plan, except that (i) taxes for the regular and voter -approved physical plant and equipment levy of a school district imposed pursuant to Iowa Code Section 298.2 and taxes for the instructional support program of a school district imposed pursuant to Iowa Code Section 257.19 (but in each case only to the extent required under Iowa Code Section 403.19(2)); (ii) taxes for the payment of bonds and interest of each taxing district; (iii) taxes imposed under Iowa Code Section 346.27(22) related to joint county -city buildings; and (iv) any other exceptions described in Section 403.19 shall be collected against all taxable property within the Project Area without any limitation as hereinabove provided. Section 5. Unless or until the total assessed valuation of the taxable property in the Urban Renewal Project Area exceeds the total assessed value of the taxable property in the Urban Renewal Area as shown by the assessment rolls referred to in Section 3 of this Ordinance, all of the taxes levied and collected upon the taxable property in the Urban Renewal Area shall be paid into the funds for the respective taxing districts as taxes by or for said taxing districts in the same manner as all other property taxes. Section 6. At such time as the loans, advances, indebtedness, bonds and interest thereon of the City of Dubuque, Iowa referred to in Section 4 hereof have been paid, all monies thereafter received from taxes upon the taxable property in the Urban Renewal Area shall be paid into the funds for the respective taxing districts in the same manner as taxes on all other property. Section 7. All ordinances or parts of ordinances in conflict with the provisions of this Ordinance are hereby repealed. The provisions of this Ordinance are intended and shall be construed so as to fully implement the division of taxes from taxable property in the Urban Renewal Area under the provisions of Section 403.19 of the Code of Iowa. In the event that any provision of this Ordinance shall be determined to be contrary to law it shall not affect other provisions or application of this Ordinance which shall at all times be construed to fully invoke the provisions of Section 403.19 of the Code of Iowa with reference to the Urban Renewal Area and the territory contained therein. Section 8. This Ordinance shall be in effect after its final passage, approval and publication as provided by law. PASSED AND APPROVED this 5th day of July, 2023. /s/Brad M. Cavanagh, Mayor Attest: /s/Adrienne N. Breitfelder, City Clerk Published officially in the Telegraph Herald newspaper on the llth day of July, 2023. /s/Adrienne N. Breitfelder, CMC, City Clerk 1t 7/11