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Approving the Fourth Amendment to Development Agreement between the City of Dubuque, Iowa and 210 Jones, LLC Copyrighted October 16, 2023 City of Dubuque Consent Items # 017. City Council Meeting ITEM TITLE: Approvingthe FourthAmendmentto DevelopmentAgreementbetween the City of Dubuque, lowa and 210 Jones, LLC SUM MARY: City Manager recommending City Council adopt a Resolution approving the Fourth Amendment to Development Agreement between the City of Dubuque, lowa (City)and 210 Jones, LLC (Developer). RESOLUTION Approving the Fourth Amendment to Development Agreement Between the City of Dubuque, lowa and 210 Jones, LLC SUGGESTED Suggested Disposition: Receive and File;Adopt Resolution(s) DISPOSITION: ATTACHMENTS: Description Type MVM Memo City Manager Memo Staff Memo Staff Memo Resolution Resolutions Fourth Amendment Supporting Documentation Dubuque THE CITY QF � All-Meriea Ciry DLT B E ; . � . � �� � � MaSt� Z�C� aYd t�Q Mt55ZSSZ Z zoa�•zoiz•�ai3 YP pp za��*zai� TO: The Honorable Mayor and City Council Members FROM: Michael C. Van Milligen, City Manager SUBJECT: Approving the Fourth Amendment to Development Agreement between the City of Dubuque, lowa and 210 Jones, LLC DATE: October 12, 2023 Economic Development Director Jill Connors is recommending City Council adopt a Resolution approving the Fourth Amendment to Development Agreement between the City of Dubuque, lowa (City) and 210 Jones, LLC (Developer). I concur with the recommendation and respectfully request Mayor and City Council approval. v Mic ael 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 ' ' 1300 Main Street All-America City Dubuque,lowa 52001-4763 U� � n'�N",`�""""�� Office(563)589-4393 � � TTY(563)690-6678 � http://www.cityofdubuque.org 2007*2012�2013 Masterpiece on the Mississippi zoi�*zoi9 TO: Michael C. Van Milligen, City Manager FROM: Jill M. Connors, Economic Development Director SUBJECT: Approving the Fourth Amendment to Development Agreement between the City of Dubuque, lowa and 210 Jones, LLC DATE: October 12, 2023 INTRODUCTION This memorandum presents for City Council review and approval a Resolution approving the Fourth Amendment to Development Agreement between the City of Dubuque, lowa (City) and 210 Jones, LLC (Developer). BACKGROUND City and Developer entered into Development Agreement dated June 19, 2017, as amended, for the rehabilitation of 210 Jones Street. The project included a $2.6 Million capital investment for the development of 22,000 square feet of commercial space. The Development agreement also called for the creation of 12 parking stalls. In the Development agreement, City granted $35,000 in fa�ade grant package funding and 20 semi-annual tax increment financing rebates equal to 90% of the actual amount of tax increment revenues collected by City. The Development Agreement has previously been amended to adjust the closing date, adjust the parking lot construction timing and requirements, and to add a party to the responsibilities and obligations of the Development Agreement. DISCUSSION It has been the City's practice to grant tax increment rebates above a property's assessed value as of January 1 of the year the agreement is signed. Section 3.2 of the Development Agreement does not specifically state the tax increment to be rebated back to the Developer is above the assessed value as of January 1, 2017. Without mention of the January 1, 2017 assessed value, state statute requires the tax increment collected and rebated back to Developer to be above the assessed value of the Property as of January 1 of the year it was incorporated into the Greater powntown Urban Renewal Area. In the case of 210 Jones Street, the property had a higher assessed value when it is was incorporated into the Greater powntown Urban Renewal Area (1967), than it did in 2017. Because this error would negatively impact the allowable tax increments rebates to Developer, and is not in line with past practice, City staff recommend amending the agreement to set the base value for the property at the assessed value as of January 1, 2017. RECOMMENDATION/ ACTION STEP I recommend approving the attached Fourth Amendment to Development Agreement between the City of Dubuque, lowa, and 210 Jones, LLC. 2 RESOLUTION 335-23 APPROVING THE FOURTH AMENDMENT TO DEVELOPMENT AGREEEMENT BETWEEN THE CITY OF DUBUQUE, IOWA AND 210 JONES, LLC Whereas, City and (Developer) entered into a Development Agreement dated June 19, 2017 (the Agreement), as amended; and Whereas, the Agreement provides the issuance of Urban Renewal Tax Increment Revenue Obligations, as provided by Chapter 403 of the Code of Iowa; and Whereas, City and Developer desire to further amend the Agreement as set forth in the attached Fourth Amendment to Development Agreement; and Whereas, the City Council finds that it is in the best interests of the City of Dubuque to approve the Fourth Amendment. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF DUBUQUE, IOWA: Section 1 . That the Fourth Amendment to Development Agreement between the City of Dubuque and 210 Jones, LLC, is hereby approved. Section 2. The Mayor is hereby authorized and directed to execute the Fourth Amendment on behalf of the City of Dubuque and the City Clerk is authorized and directed to attest to his signature. Section 3. That the City manager is authorized to take such actions as are necessary to comply with the terms of the Fourth Amendment to Development Agreement as herein approved. Passed, approved, and adopted this 16th day of October, 2023. Brad M. Cavanpgi, ayor Attest: Trish L. Gleason, Assistant City Clerk FOURTH AMENDMENT TO DEVELOPMENT AGREEMENT BETWEEN THE CITY OF DUBUQUE, IOWA AND 210 JONES, LLC This Fourth Amendment to Development Agreement, dated for reference purposes the OM day of 19crcgf,se_ , 2023, is made an entered into by and between the City of Dubuque, Iowa City) and 210 Jones, LLC (Developer). WHEREAS, City and Developer entered into a Development Agreement dated June 19, 2017), as amended; and WHEREAS, the Development Agreement provides for the issuance of Urban Renewal Tax Increment Revenue Obligations, as provided by Chapter 403 of the Code of Iowa; and WHEREAS, the Development Agreement did not include a base assessed value from which the increment on the Property could be generated; and WHEREAS, Chapter 403 of the Code of Iowa establishes the default base assessed value above which increment can be generated as the assessed value as of January 1 of the year in which property is included in an urban renewal area and that base assessed value was $515,400; and WHEREAS, the assessed value of the Property at the date of the Development Agreement was $254,005; and WHEREAS, City and Developer desire to further amend the Development Agreement as set forth herein, revising the base assessed value for purposes of calculating the of Urban Renewal Tax Increment Revenue Obligations to be $254,005 effective with the payment November 1, 2022. NOW THEREFORE, in consideration of the mutual terms and covenants contained herein, City and Developer agree as follows: 1. Section 3.2(1) of the Development Agreement is amended to read as follows: (1) For and in consideration of Developer's obligations hereunder, and in furtherance of the goals and objectives of the Urban Renewal Plan for the Project Area and the Urban Renewal Law, City agrees, subject to Developer being and remaining in compliance with the terms of this Agreement, to make twenty (20) consecutive semi-annual payments (such payments being referred to collectively as the Economic Development Grants) to Developer, as follows: November 1, 2020 May 1, 2021 November 1, 2021 May 1, 2022 November 1, 2022 May 1, 2023 November 1, 2023 May 1, 2024 November 1, 2024 May 1, 2025 November 1, 2025 May 1, 2026 November 1, 2026 May 1, 2027 November 1, 2027 May 1, 2028 November 1, 2028 May 1, 2029 November 1, 2029 May 1, 2030 pursuant to Iowa Code Section 403.9 of the Urban Renewal Law, in amounts equal to ninety percent (90%) of the actual amount of tax increment revenues collected by City under Iowa Code Section 403.19 (without regard to any averaging that may otherwise be utilized under Iowa Code Section 403.19 and excluding any interest that may accrue thereon prior to payment to Developer) during the preceding six- month period in respect of the Property and Minimum Improvements constructed by Developer(this 90% share of the collected tax increment revenue being referred to herein as the Pledged Developer Tax increments). Developer and City agree that for the purposes of this Section 3.2(1),the base assessed value of the property for calculating the Grants for all Grants paid after May 1, 2022 is $254,005; Developer recognizes and agrees that the Economic Development Grants shall be paid solely and only from the incremental taxes collected by City in respect to the Property and Minimum Improvements, which does not include property taxes collected for the payment of bonds and interest of each taxing district, and taxes for the regular and voter-approved physical plant and equipment levy, instructional support levy, and any other portion required to be excluded by Iowa law, and thus such incremental taxes will not include all amounts paid by Developer as regular property taxes. 2. All other terms and conditions of the Development Agreement shall remain in full force and effect. CITY OF DUBUQUE, IOWA 210 JONES, LLC By: By: C . Brad M. Cayynadh, Mayor Chris Miller, President 2