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Cooper Devel Co Tax Inc Fin TIFMEMORANDUM October 28, 2003 TO: FROM: SUBJECT: The Honorable Mayor and City Council Members Michael C. Van Milligen, City Manager Tax Increment Financing: Cooper Development Company On May 6, 2002, the City Council adopted by resolution a policy to provide property tax rebates through tax increment financing to owners of properties in the Downtown Dubuque Urban Renewal District. The policy requires the owners to rehabilitate historic structures according to the Secretary of Interior's Standards for the treatment of historic properties. The City has received an application from Cooper Development Company for rehabilitation completed on the former Cooper Wagon Works building, at the corner of 3rd and Main. Cooper Development Company has invested over $2,000,000 in the renovation of the Cooper Wagon Works Building at the corner of 3rd and Main. The renovation has been approved by the State Historic Preservation Office. The Urban Renewal Plan for the district provides that the City may use tax increment funds for special financing activities, including loans and grants to businesses. Economic Development Director Bill Baum is recommending City Council approval of Cooper Development Company's application for Property Tax Rebates for seven years for Historic Properties and that a public hearing be set for November 17, 2003. I concur with the recommendation and respectfully request Mayor and City Council approval. MCVM/jh Attachment cc: Barry Lindahl, Corporation Counsel Cindy Steinhauser, Assistant City Manager William Baum, Economic Development Director CITY OF DUBUQUE, IOWA MEMORANDUM October 27, 2003 TO: FROM: SUBJECT: Michael Van Milligen, City Manager William Baum, Economic Development Director/~J///~~ Tax Increment Financing: Cooper Development Company INTRODUCTION This memorandum presents for City Council review and approval a Resolution setting a public hearing on November 17, 2003 relating to tax increment financing for Cooper Development Company. BACKGROUND On May 6, 2002, the City Council adopted by resolution a policy to provide property tax rebates through tax increment financing to owners of properties in the Downtown Dubuque Urban Renewal District. The policy requires the owners to rehabilitate historic structures according to the Secretary of Interior's Standards for the treatment of historic properties. The City has received an application from Cooper Development Company for rehabilitation completed on the former Cooper Wagon Works building, at the corner of 3rd and Main. Cooper Development Company has invested over $2,000,000 in the renovation of the Cooper Wagon Works building. The renovation has been approved by the State Historic Preservation Officer. The Urban Renewal Plan for the district provides that the City may use tax increment funds for special financing activities, including loans and grants to businesses. DISCUSSION The City of Dubuque has been asked to support the project by approving the use of tax increment proceeds to make reimbursement to the company of a pementage of the actual new increment of property taxes that Cooper Development Company will pay over a seven (7) year period. At this time, the new taxes are estimated to total $16, 925 per year, however, that amount could increase based on the actual amount of property taxes paid each year by the company due to assessment increases or tax rate adjustments. It is proposed that following a public headng, the City Council approve the Company's application for Property Tax Rebates for Histodc Properties, and enter into a property tax rebate agreement with the company. RECOMMENDATION I recommend that the City Council adopt the attached Resolution setting a date for public headng on the proposed use of tax increment proceeds to support this project. ACTION STEP The action step for the City Council is to adopt the attached Resolution. Attachments F:\USERS\WBaum\Histodc Pres Tax Rebates'd~emo to Mike on Cooper Development agreement.doc RESOLUTION NO. 440-03 FIXING THE DATE FOR A PUBLIC HEARING ON THE ISSUANCE OF URBAN RENEWAL TAX INCREMENT REVENUE OBLIGATIONS AND A PROPERTY TAX REBATE AGREEMENT RELATING THERETO WITH COOPER DEVELOPMENT COMPANY AND PROVIDING FOR PUBLICATION OF NOTICE THEREOF. Whereas, it is deemed necessary and advisable that the City of Dubuque, Iowa, should issue Urban Renewal Tax Increment Revenue obligations, as authorized by Chapter 403 of the Code of Iowa, and enter into a Property Tax Rebate Agreement relating thereto with Cooper Development Company, for the purpose of carrying out a project as hereinafter described; and Whereas, before said obligation may be approved, Section 403.9 of the Code of Iowa requires that the City Clerk publish a notice of such proposed action and of the time and place of the meeting at which the City Council proposes to take action thereon and to receive oral and/or written objections from any resident or property owner of said City to such action. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF DUBUQUE, IOWA: Section 1. That the City Council meet in the Auditorium of the Carnegie-Stout Public Library in Dubuque, Iowa, at 6:30 p.m. on the 17th day of November, 2003, for the purpose of taking action on the matter of the issuance of Urban Renewal Tax Increment Revenue obligations and the approval of a Property Tax Rebate Agreement relating thereto with Cooper Development Company, the proceeds of which will be used to carry out certain of the special financing activities described in the Urban Renewal Plan for the Downtown Urban Renewal District, including the funding of property tax rebates for the rehabilitation of historic structures to said developer pursuant to a Property Tax Rebate Agreement entered into with Cooper Development Company under the terms and conditions of said Urban Renewal Plan. It is expected that the aggregate amount of the Tax Increment Revenue obligations will be $93,000 but that amount may vary due to Property Tax Rebate increases and tax rate adjustments. Section 2. That the Clerk is hereby directed to cause at least one publication to be made of a notice of said meeting, in a legal newspaper, printed wholly in the ' English language, published at least once weekly, and having general circulation in Said City. Said publication to be not less than four clear days nor more than twenty days ~ before the date of said public hearing on the issuance of said obligations. Section 3. That the notice of the proposed action to issue said obligations shall be in substantially the form attached hereto. Passed, approved and adopted this 3rd day of November 2003. Terrance M. Duggan, Mayor Attest: Jeanne F. Schneider, CMC City Clerk RESOLUTION NO. APPROVING AN APPLICATION FOR PROPERTY TAXREBATES FOR THE RENOVATION OF CERTAIN HISTORIC STRUCTURES APPROVING A TAX REBATE AGREEMENT WITH COOPER DEVELOPMENT COMPANY Whereas, the City Council, after public hearing, duly adopted an Urban Renewal Plan (the Plan) for the Downtown Dubuque Urban Renewal District (the District); and Whereas, said Plan provides that the City may undertake special financing activities, including loans or grants to pdvate developers, to meet the objectives of the Plan and to encourage the development of the District; and Whereas, the City Council has determined, after consultation with the City of Dubuque Historic Preservation Commission, that the substantial renovation of the Town Clock Building property, legally described as City Lot 78 (except for the southerly 3 inches thereof) in the City of Dubuque, Iowa has been completed in accordance with Secretary of Interior's Standards for the treatment of Historic properties, and that the Cooper Development Company is qualified under Iowa Code Section 15A. 1 to receive such loan or assistance for the expansion and the renovation of the Cooper Wagon Works Building in the District; and Whereas, it is expected that the aggregate amount of the Tax Increment Revenue obligations will be $93,000 more or less due to assessment increases and/or tax rate adjustments; and Whereas, pursuant to published notice, the City Council has held a public hearing on the proposition of obligating Tax Increment Revenue to assist the Cooper Development Company, and has considered and overruled any and all objections thereto; and Whereas, an application for Property Tax Rebates for Histodc Structures, and a Property Tax Rebate Agreement, both hereto attached and by this reference made a part hereof, sets forth the terms and conditions of a Property Tax Rebate program for the renovation of the Cooper Wagon Works Building, and the disbursement of Tax Increment proceeds to Cooper Development Company. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF DUBUQUE, IOWA: Section 1. That the application of the Cooper Development Company for property tax rebates for the Cooper Wagon Works Building and City Lot 78 (except for the southerly 3 inches thereof) in the City of Dubuque, Iowa, and reviewed by the City of Dubuque Historic Preservation Commission is hereby approved. Section 2. That the Tax Rebate Agreement by and between the City of Dubuque, and the Cooper Development Company attached hereto is hereby approved. Section 3. That the Mayor and City Clerk are hereby authorized to execute, on behalf of the City of Dubuque, Iowa, said Property Tax Rebate Agreement in substantially the form attached hereto, but with such changes as they, with the assistance of the Corporation Counsel, find to be appropriate, their execution thereof to constitute this City Council's approval of said Property Tax Rebate Agreement. Passed, approved and adopted this 17th day of November 2003. Attest: Terrance M Duggan, Mayor Jeanne F. Schneider, City Clerk F:\USERS'tWBaurn~Histodc Pres Tax Rebates',~cooper tax rebate res2.doc NOTICE OF MEETING OF THE CITY COUNCIL OF THE CITY OF DUBUQUE, IOWA, ON THE MATTER OF THE PROPOSED ISSUANCE OF URBAN RENEWAL TAX INCREMENT REVENUE OBLIGATIONS AND EXECUTION OF A PROPERTY TAX REBATE AGREEMENT RELATING THERETO WITH COOPER DEVELOPMENT COMPANY, AND THE HEARING ON THE ISSUANCE THEREOF. PUBLIC NOTICE is hereby given that the City Council of the City of Dubuque, Iowa, will hold a public hearing on the 17th day of November, 2003, at 6:30 p.m. in the Carnegie- Stout Public Library Auditorium, 360 West 11th Street, Dubuque, Iowa, at which hearing the City Council proposes to take additional action for the issuance of Urban Renewal Tax Increment Revenue obligations and the approval of a Property Tax Rebate Agreement relating thereto with Cooper Development Company, in order to carry out certain of the special financing activities in the Downtown Urban Renewal District, consisting of the funding of property tax rebates to said developer pursuant to a Property Tax Rebate Agreement entered into with Cooper Development Company under the terms and conditions of said Urban Renewal Plan. It is expected that the aggregate amount of the Tax Increment Revenue obligations will be $93,000 but that amount may vary due to Property Tax Rebate increases and tax rate adjustments. At the public hearing, the City Council shall receive oral and written objections from any resident or property owner of said City, to the above action. After all objections have been received and considered, the City Council will at this meeting or at any adjournment thereof, take additional action for the issuance of such Tax Increment Revenue obligations or will abandon the proposal. By order of the City Council said hearing and appeals therefrom shall be held in accordance with and governed by the provisions of Section 403.9 of the Code of Iowa. This notice is given by order of the City Council of Dubuque, Iowa, as provided by Sections 403.9 of the Code of Iowa, which shall govern this meeting and action taken thereat. Dated this 3~ day of November 2003. Jeanne Schneider City Clerk of Dubuque, Iowa FAUSERS\WBaum\Histodc Pres Tax Rebates\Resolution seffing public hearing for Cooper Development.doc Prepared by: William J. Baum, Economic Development, 50 W. 13th St. City Hall, Dubuque, IA 52001 563-589-4393 PROPERTY TAX REBATE AGREEMENT THIS PROPERTY TAX REBATE AGREEMENT dated this __ day of November, 2003 (the "Agreement"), by and between the City of Dubuque, Iowa (the "City"), and the Cooper Development Company (the "Developer"). WITNESSETH: WHEREAS, the Developer owns real property, legally described as Lot 78 (except for the southerly 3 inches thereof) in the City of Dubuque, Iowa (the "Property"), which is located in the Downtown Dubuque Urban Renewal District (the "Project Area") which has been so designated as an urban renewal area defined by Chapter 403 of the iowa Code (the "Urban Renewal Law"); and WHEREAS, the Developer has substantially rehabilitated the Property according to the City's Historic Property Tax Rebate Program, and has accomplished the substantial rehabilitation according to the Secretary of Interior's Standards for the Treatment of Historic Properties, and has made application to the City for Property Tax Rebates for Historic Properties, and said application has been reviewed by the City of Dubuque Historic Preservation Commission; and WHEREAS, the City and the Developer desire to enter into an Agreement for Property Tax Rebates for the Property. NOW, THEREFORE, the parties to the Agreement, in consideration of the promises, covenants and agreements made by each other, do hereby agree as follows: 1. The actual value assessed for the Property on January 1, 2001, is $178,660. The actual value was assessed for the Property on January 1,2003, is $742,850. 2. The Developer agrees to operate the Property until at least the termination of this Agreement. 3. For and in consideration of the obligations being assumed by the Developer hereunder, and in furtherance of the goals and objectives of the Urban Renewal Plan for the Project Area and the Urban Renewal Law, the City agrees, subject to the Developer being and remaining in compliance with the terms of this Agreement, to make up to seven (7) consecutive annual payments (such payments being referred to collectively as the "Property Tax Rebates (grants) for renovation of Historic Properties" to the Developer, pursuant to Section 403.9 of the Urban Renewal Law, in accordance with the following schedule: · Year1: 100%rebate · Year2: 100% rebate · Year3: 100% rebate · Year 4: 100%rebate · Year5: 75% rebate · Year6: 50% rebate · Year 7: 25% rebate The property tax rebate amounts shall equal the actual amount of tax increment revenues collected by the City, adjusted according to the schedule above. 4. To fund the Property Tax Rebates, the City shall certify to the County prior to December 1 of that year its request for the available Developer Tax Increments resulting from the assessments imposed by the County as of January 1 of the following year, to be collected by the City as taxes are paid during the following fiscal year and which shall thereafter be disbursed to the Developer on June 1 of that fiscal year. (Example: If the City so certifies prior to December 1, 2003, the Property Tax Rebate, in respect thereof would be paid to the Developer on June 1, 2005). 5. The Property Tax Rebates shall be payable from and secured solely and only by the Developer Tax Increments, which, upon receipt, shall be deposited and held in a special account created for such purpose and designated as the "Cooper Development Company TIF Account" of the City. The City hereby covenants and agrees to maintain its TIF ordinance in force during the term hereof and to apply the incremental taxes collected and allocated to the Cooper Development Company TIF Account to pay the Tax Increment Rebates, as and to the extent set forth in Section 3 hereof. The Property Tax Rebates shall not be payable in any manner by other tax increment revenues or by general taxation or from any other City funds. The City makes no representation with respect to the amounts that may be paid to the Developer as the Property Tax Rebates in any one year, and under no circumstances shall the City in any manner be liable to the Developer so long as the City timely applies the Developer Tax Increments actually collected and held in the Cooper Development Company TIF Account (regardless of the amounts thereof) to the payment of the Property Tax Rebates to the Developer as and to the extent described in this Section. 6. The City shall be free to use any and all tax increment revenues collected in respect of other properties within the Project Area, or any available Developer Tax Increments resulting from the termination of the annual Property Tax Rebates under Section 3 hereof, for any purpose for which such tax increment revenues may lawfully be used pursuant to the provisions of the Urban Renewal Law, and the City shall have no obligations to the Developer with respect to the use thereof. 7. Neither the preambles nor provisions of this Agreement are intended to modify, nor shall they be construed as modifying, the terms of any other contract between the City and the Developer. 8. This Agreement shall inure to the benefit of and be binding upon the successors and assigns of the parties. 9. This Agreement shall be promptly recorded by the City with the Dubuque County Recorder. CITY OF DUBUQUE, IOWA By Terrance M. Duggan, Mayor Attest: Jeanne F. Schneider, City Clerk COOPER DEVELOPMENT COMPANY By President (City Seal) STATE OF IOWA ) ) ss COUNTY OF DUBUQUE ) On this __ day of 2002, before me the undersigned, a Notary Public in and for the said County and State, personally appeared Terrance M. Duggan and Jeanne Schneider to me personally known, who, being by me duly sworn, did say that they are the Mayor and City Clerk, respectively, of the City of Dubuque, Iowa, a municipal corporation executing the instrument to which this is attached; that the seal affixed hereto is the seal of said municipal corporation; that said instrument was signed and sealed on behalf of the City of Dubuque, Iowa, by authority of its City Council; and that said Mayor and City Clerk acknowledged the execution of said instrument to be the voluntary act and deed of said City, by it and by them voluntarily executed. Notary Public STATE OF IOWA ) ) ss COUNTY OF DUBUQUE ) On this __ day of 2002, before me the undersigned, a Notary Public in and for the State of Iowa, personally appeared , to me personally known, who, being by me duly sworn, did say that he is the President and Chief Executive Officer of Cooper Development Company, the corporation executing the instrument to which this is attached and that as said President and Chief Executive Officer of Cooper Development Company acknowledges the execution of said instrument to be the voluntary act and deed of said company, by it and by him, an individual, voluntarily executed. Notary Public 4 Planning Services Department City Hah 50 West 13th Street Dubuque, Iowa 520014864 (563) 58942_10 office (563) 5894221 fax (563) 690-6678 TDD planninoc~cityofdubuque.or g October 17, 2003 The Honomble Mayorand City Council Membem City of Dubuque City HalI-50W. 13th Street Dubuque, lA 52001 RE: Application of Cooper Development Company LLC for property tax rebates for the property at 299 Main Street (Cooper Wagon Works Building). Dear Mayor and City Council Members: The City of Dubuque Historic Preservation Commission has reviewed the abOve-cited request. The application and related material are attached for your review. Discussion Greg Phrem, representative of the Cooper Development Company LLC, was in attendance. Bill Baum, Economic Development Director, spoke in favor of the request. He explained the policy for the Historic Property Tax Rebate Program. He indicated that the Cooper Development Company LLC has submitted the required material to qualify for the tax rebates. Mr. Phrem noted work on the four/h floor will begin soon. There were no public comments. The Historic Preservation Commission discussed the request, noting that the CooperWagon Works Building has had a substantial rehabilitation and the property meets the requirements of Historic Property Tax Rebate Program. Recommendation By a vote of 6 to 0, the Histodc Preservation Commission recommends the City Council approve the property at 299 Main Street (The Cooper Wagon Works Building) for property tax rebates because the property meets the definition of a historic property and the work complies with the Secretary of the Interior's Standards for Rehabilitation. A simple majodty vote is needed for the City Council to concur with the request. Respectfully submitted, Christopher J. Wand, Chairperson Histodc Preservation Commission cc: Bill Baum, Economic Development Director Attachments Service People Integrity Responsibility Ira,ovation Teamwork CITY OF DUBUQUE, IOWA MEMORANDUM October 1, 2003 TO: FROM: Historic Preservation Commission · VVally Wernimont, Assistant Planner SUBJECT: Historic Property Tax Rebate Program for Cooper Development Program The Histodc Properbj Tax Rebate Program was developed to encourage property owners to preserve, rehabilitate, restore, and reconstruct historic properties in the City's Downtown Urban Renewal District. The program provides eight years of tax rebates on the new taxable valuation added to the assessment roles. On Apd118, 2003, the Historic Preservation Commission reviewed the policy for tax rebates for downtown histodc buildings. The HPC recommended the City Council approve the proposed policy for tax rebates for downtown historic buildings. In May 2002, the City Council approved the policy for providing tax rebates for historic structures in the Downtown Urban Renewal Areas. One of the requirements of the program is that prior to City Council action on the proposed tax rebate, the HPC shall review the application and provide comments and recommendations to the Council. The Cooper Development Company L.L.C is applying for property tax rebates for work done to the Cooper Wagon Works building. Attached for your reference is information on the Historic Property Tax Rebate Program. Attachments EconoroRc Development Depariraent City Hall - Second Floor 50 West 13th Street Dubuque, Iowa 52001-4864 (563) 58%4393 office (563) 589-1733 fax September 24, 2003 MEMORANDUM From: Bill Baum, Economic Development Director ~~~ To: Historic Preservation Commission Subject: Application of Cooper Development Company, LLC for Property Tax Rebates: Histodc Properties As you are aware, the City Council has approved a policy for providing tax rebates for histodc structures in the Downtown Urban Renewal Areas. An application has been received from Cooper Development Company. The City Council will be setting a date for public hearing on a proposed Historical Tax Rebate Agreement at the October 20 meeting. The adopted policy provides that prior to City Council action on the agreement, the application must be reviewed by the Commission for comments and recommendations. Enclosed you will find a copy of the application from Cooper Development Company. Please review, and provide your comments to me at your earliest convenience. Service People Inte~mft~f ResponsibiliI~ Innovation Teamwork CITY OF DUBUQUE APPLICATION FOR PROPERTY TAX REBATES HISTORIC PROPERTIES APPLICANT INFORMATION: OWNER: ~1~ ~)~O~cJ,,~ ~-me~--~ ~,~ ADDRESS OF OWNER C~ ~Y~¢~ ADDRESS OF BUILDING ~c;~ x~l~,~ CONTACT PERSON ~_~(-~_~- ~. DESCRIBE IN DETAIL THE PROPOSED OR ONGOING REHABILITATION, INCLUDING: DESCRIPTION OF THE HISTORICAL SIGNIFICANCE OF THE BUILDING DESCRIPTION OF THE REHABILITATION ELIGIBILITY FOR NATIONAL REGISTER ANTICIPATED OR ACTUAL COST OF THE REHABILITATION CURRENT ASSESSED VALUATION OF BUILDING ECONOMIC iMPACT OF PROJECT WHAT DATE WILL THE PROJECT BEGIN AND BE COMPLETED ATTACH EVIDENCE OF AN APPROVED APPLICATION FOR CERTIFIED SUBSTANTIAL REHABILITATION FROM THE STATE HISTORIC PRESERVATION OFFICER CERTIFICATION AND RELEASE OF INFORMATION I, the undersigned, as owner of the property identified above, hereby submit the following application for property tax rebates to the City of Dubuque. I certify that all information, representations, or statements provided to the City of Dubuque, in connection with this application, are true and correct in all material respects. I certify and understand that in order to receive property tax rebates under the City of Dubuque approved Historic Property Tax Rebate Program, I will accomplish substantial rehabilitation of said property according to the Secretary of Interior's Standards for the treatment of Historic properties. I certify that I have not, and will not apply for and/or accept any form of tax exemption allowed by state law or City ordinances. I understand this application, and subsequent agreement, is subject to the final approval of the City Council of Dubuque, Iowa, after public hearing as required by the Code of Iowa. P,~Owner ~ Print Name and Title Date Description of Historical Sienificance The Cooper Wagon Works 299 Main Street Dubuque October 4, 2002 This building is one of the Dominant structures in the Old Main Historic District. This district is one of the few areas in Dubuque which has been identified as being of sufficient architectural significance to be considered as a historic district. This was the area where commercial development of Dubuque began in earnest in the early 1840's. The building itself is the predominant building in the district, due to its location, dimensions, and design, as well as materials and workmanship it displays. The Building is also of nation significance. It was purchased in the early 1860's by Augustine A. Cooper & Company. It was originally part of a large 27 acre project know as the Maloney Block prior to its purchase. The "Cooper Factorf' contained with in the "block" was the leading manufacturer of several types of wagons. The main building (what is left standing today) was used as the factories main showroom, offices, and warehouse. At the turn of the century the factory was the largest manufacturer of wagons in the country. The upper floors of the building were used for ware storage. The upper floors were connected to the factory by a bridge over the adjoining alley. The first level had retail space, storage, and the main office. Reportedly the front room along Main Street later became a lavish showroom for wagon and carriage displays. Sanborn insurance maps for 1884, 1891, and 1901 indicate the particulars concerning the use of the building. The cooper Block, as it was then known, was retained by A.A. Cooper as part of the Wagon Works enterprise until his death in 1919, it remained as property of A.A. Cooper Inc., until almost the mid 20th century. The building was renovated and converted into a 30+ apartment complex under the name Austin Apartments in the early 20th century. Recently the building was renovated into a booming entertainment complex housing a brew pub restaurant, a lounge, a night club, and a reception facility. Description of Rehabilitation Cooper Wagon Factory, 299 Main Street, Dubuque October 4, 2002 The former Cooper Wagon Works building located at 299 Main Street in Dubuque was purchased for renovation in late 1999. Renovation has been significant on its interior and minimal on the exterior to preserve the historic character and integrity of this historic building. Interior rehabilitation has been quite extensive. Over $2,000,000 has been invested in the renovation. The entire building has essentially been "gutted". Over 80% of the windows have been replaced with historically accurate replicas. The entire floor on all five levels has been repaired and replaced. All interior walls, plumbing, electrical, and HVAC have been completely replaced. Significant work has been done in the lower level including refurbishing the original hmestone walls in the over 7400 square foot level. Over 200 ton of debris and old material was removed f~om this level and a new substructure and stain-crete floor now exist in its place. New plumbing, HVAC, and electrical have been installed. The only major exterior changes includes new effis on the South "alley" side of the building, repair and replacement of a roof section, and the replacement of the exterior sidewalk with a new stamped layer of brick pattern concrete. Additionally new light poles and a handicap ramp entrance have been installed. The 1st & 2nd floors were completely renovated as well. Complete new flooring, interior & perimeter walls, Plumbing, HVAC, and Electrical have been replaced. A state of the art sprinkler system was also installed in the entire 5 floors of the building. The 3rd ands 4th floors remain somewhat un-renovated, finished only to a "white box" shell. Future plans are in the works for additional business to be completed on these remaining floors. It is estimated that an additional $500,000 will be invested in these floors before the end of fiscal 2003. STATE HISTORIC PRESERVATION OFFICE P~T 3 aP~mati~nformandoEqe~ st~pp~emen~.~'~_~ .~'~m~ca~on~sma(~eonthebasisof/he,~,..~_~_ns ..... Typ~orpnntcteally~blac~ir~ Tt3edecis~onofihe StateHistorioPr~senra~)nO~ce~lseO~y ~p* ~ ~ ~T~eN~ ~-~8 ~ ~ ~ S~ ~ ~ ~ ~ ~ ~C~Ap~_~ 3.~e a~ - ~ ~o~. Q~ ~g ...... ~ .... n ~ ~ p~ to ~e ~ of Revue and ~ ~ ~ a~od~ ~ ....... ~ ~ of~ S~e ~e S~-~ ~- u~ as p~ ~ _ a~ ~ ~n, ~ ~n~. upon obeying ~on, Ce~ ~°"nt °f P~ Re~b~"on T~ C~ low~ _350,000.00~ ~~.~ ~ ~ (2~ _" ..... -~'--""~ '-~ ~r ~. PROP~BTY: ADDle_SS: United States Department of the Interior NATIONAL PARK SERVICE ROCKY MOUNTAIN REGIONAL OFFICE 655 Packet Street P.O. Box 25287 Denver, Colorado 80225 A.A. Cooper Building Ok~YEE: 299 ~n St~reet 210 West 3rd Street ADDP~SS: Dubuque, I~¢a 52001 ~f~. Roger R. and Ms. Paula M. Stenl~_ud 1295 P~rie Street Dubuque, Iowa 52001 PR0~ N0*: IA-85-00004 TAX CITATION RE~C~S -Tax Refo~n Act of 1976, Sect- 2124 -Economic Recovery Tax Act of I981 Sects. 212 & 214, as amended Dear Mr. smd I-~. Stenlund: Thank you for your s~bmSssion of Part 1 of the '~listoric Preservation Certification Application" for the above project. This office received the material on Febru~-~y 4, 19~, from the Iowa State Historic Preservation ~__£ice. We _have determined that the property listed above co~tributes to the historic significance of the 01d Ma~ Historic District. Therefore, yov~ historic property has been determir~d Tm be a "certified b~istoric stractmma" as of Febrnary 12, ! 985. Becomir~ a "certified historic str~c~e" is the first step in cl~ali£ying for federal income tax credits for historic praservation tax incentives- These credits are available ondy to thase "certified historic structures" that have undergone rehabilitatimn wo~ +Aaat is approved by ~.h~ office. If you are interested in pursuing these historic preservation income tax credits, you should s~b~it Part 2 c~ the enclosed ~Hietoric Preservation Certification Application~ ~b~c2~ co~plstely describes your rehabilitation plans. Instructions for filling out the application are on the form itself. The completed ~pplication should then be mailed to yoo~ State Historic Preservation Office. Also enclosed is a copy of the Secrsta~y of the Interior's "Standards for Rehabilita%on. These are the programmatic standards against wb~ch we evaluate yo~ :~bilitation plans in the Part 2 of the application. Any questions concorning th~ completion of idue application or the Secretary's "Standards" should either be directed to your State Historic Preservation Office or Tom Keohau of this office at (303) 236-8675. de Teel Patterson Tiller, Chief Br~_ch of Project Re,dew and Technical Assistance ~closures cc: ~. Ju~y McClure, Iowa State Historical Department, Des Moines, Iow~ ?TJe tlistorical Ditq,*R>rt of the Departmellt lff'Otltt~al Affitirs 'STATE HISTO CAL SOCIETY OF IOWA Where past meets f~tture December 15, 2000 Blood Rull NHL Matthew Edel Blacksmith Shop Haverhill Abbie G:mlner Cabin Arnotds Park Iowa HLstoricat Building Des Moines Iowa City Greg Prehm Cooper Development Co. LLC 475 Valeria Dubuque, IA 52001 Re: Cooper Wagon Works Building, 299 Main Street and 206-2:10 W. 3~", Dubuque Dear Mr. Prehm: We have reviewed your Iowa Rehabilitation Tax Credit appiicaUons for the above referenced properties. Based on the information provided in your Part I and Part 2 applications, the tax credits for your rehabilitation project have been approved in the amount of $350,000 as of February 15, 2001. This credit has been encumbered for 2002, your estimated date of project completion. All eligible costs incurred after February 15, 200~ can be used toward the State Tax Credit. We have received and deposited your check (temporary no number), for the review fee of $250.00. Your project description in the Part 2 application is approved with the following condition(s): Sample window must closely match existing historic windows in appearance. Provide tenants plans for approval. We look forward to receiving your part 3 application for review once you have reached your project completion. Once your Part 3 application is approved, you will receive a copy of the approved Part 3-application form and a tax certificate to attach to your state income tax forms. The reviewer for the technical aspects of this project is Judith Ann McClure, AIA. If you have questions or issues concerning technical requirements, particularly issues concerning the Secretary of Interior Standards for Treatment of Historic Properties, please contact Judy at 5~5/281-8637. If you have any questions concerning the State Tax Credit Program, you may contact me at 5t5/28:1-4137. Sincerely, Elizabeth Foster, State Tax Credit Program Manager/ National Register Coordinator IOWA HISTORICAL BUILDING 6(X) East lx~ct~st - Des Moines_ Iowa 50319-029(1 Phone: (-3 t 5) %'¢,1-6412 · Pax: ("315) 242-6498 or (515) 282-0502 www. ~at e .ia.us/.~)vernmen t/dca STATE IqlSTORICAL Dum~Ue, t~ 52o01 RE: Tex Cre~ aP~f~ C°°~er Weg°~ W°~s ~ ~'r~g in Dub"'~lue' lA T~K~ ~Klit - ~...__ _ completed, ~ i know U,,at ~mu bo~h am als°' JOB COST BREAKDOVVN CATEGORY CODE EST MATE COST TO DATE FINAL COST Travel/Gas 1-022 1,600.00 3,715.00 4,000.00 Permits 1-065 2,200.00 1,606.00 1,606.00 Electricity 1-512 1,000.00 Telephone 1-514 750.00 378.00 500.00 Sanitary 1-516 700.00 1,309.00 1,500.00 Dumpster 1-518 3,200.00, 8,546.00 10,000.00 Street Closure 1-530 3,065.00 3,500.00 Misc. Materials 1-600 1,000.00 6,998.00 8,500.00 Equipment 1-610 2,500.00; 15,194.00 17,500.00 Safety Equipment 1-640 2,265.00 2,500.00 Testing 1-660 102.00 102.00 Engineering 1-680 - 67,997.00 67,997.00 I Attic Clean-Up 2-080 I 9,741.00 9,741.00 Demolition Materials 2-110 6,000.00 I I 13,861.00 13,861.00 Excavation-Backfill 2-220 12,500.00I 18,580.00 18,580.00 Street Improvements 2-610 12,774.00 20,600.00 Interior Concrete 3-300 32,500.00 I 53,972.00 55,000.00 Tunnel Walls 3-300 - ~ 11,975.00 11,975.00 Exterior Concrete Topping 3-300 9,655.00 13,800.00 Gypsum Concrete 3-500 41,500.00 18,775.00 37,550.00 Masonry 4-200 58,000.00 72,270.00 72,270.00 Tuckpointing 4-500 23,000.00 13,265.00 13,265.00 Structural Steel 5-120 75,000.00 75,387.00 100,000.00 Rough Carpentry 6-100 39,000.00 45,178.00 50,000.00 E.LF.S. 7-241 10,500.00 28,860.00 28,860.00 Membrane Roofing 7-500 13,500.00 8,465.00 8,465.00 Joint Sealers 7-900 2,500.00 HM Doors & Frames 8-110 14,500.00 6,122.00 7,500.00 Wood Doors 8-210 6,000.00 1,462.00 11,500.00 Wood Windows 8-610 862.00 60,000.00 Brew System Windows 8-650 I 7,750.00 Finish Hardware 8-740 10,000.00 9,666.00 I 12,000.00 Glazing 8-800 I 2,000.00 JOB COST BREAKDOVVN Steel Studs Drywall CODE 9-120 ORIGINAL PROJECTED ESTIMATE COST TO DATE FINAL COST 9,000.00 2,081.00 3,000.00 12,500.00 11,111.00 12,500.00 Ceramic Tile Acoustical Ceilings Carpet Painting Toilet Partitions Bathroom Access. Elevator HVAC Plumbing Sprinkler System Electrical LABOR CATEGORIES 9.310 30,000.00 8,846.00 30,000.00 9-510 3,100.00 1,088.00 3,100.00 9-680 26,000.00 26,000.00 9-900 24,000.00 8,625.00 24,000.00 19-160 6,400.00 6,200.00 10-800 3,000.00 495.00 4,600.00 14-200 80,000.00 80,725.00 80,725.00 15-300 160,000.00 76,500.00 200,000.00 15-400 56,000.00 97,966.00 100,000.00 15-500 48,000.00 58,368.00 16-100 160,000.00 113,475.00 200,000.00 Project Manager 17-001 10,000.00 8,563.00 8,563.00 Superintendent 17-002 40,000.00 58,263.00 65,000.00 Cleaning I 117-010 1,000.00 9,856.00 10,000.00 Structural Steel I 17-101 36,893.00 38,000.00 Rough Carpentry I 17-201 50,000.00 120,537.00 130,000.00 Steel Studs I 17-208 20,000.00 15,510.00 20,000.00 Doors/Hardware I 17-400 5,000.00 1,535.00 5,000.00 Drywall 17-411 600.00 10,000.00 17-501 20,000.00 19,529.00 Specialties 17-700 2,500.00 500.00 2,500.00 Demolition 17-800 71,200:00 66,577.00 70,000.00 Overhead & Profit 10,000.00 10,000.00 10,000.00 2 July 7, 2001 Mr. Duane Frick Dubuque Bank & Trust Company 1398 Central Avenue Dubuque, Iowa 52001 Dear Mr. Frick, Per your request, I have inspected the site and prepared a Summary Appraisal of the land, existing building and the proposed improvements of the subject property located at 299 Main Street- 210 W. 3rd Street in Downtown Dubuque, iowa. The estimated Market Value herein is a Hypothetical Market Value subject to "Completion Per Plans & Specifications". The intended user of this report is Dubuque Bank & Trust Company for mortgage financing purposes. The subject property consists of 7,330/SF or .168 acres more or less. The subject property is currently improved with an older 4-story brick building, which is currently under complete interior and exterior renovation. The subject property is further identified by the City of Dubuque Assessor as, Parcel #10-25-276-007. The purpose of this appraisal is to estimate the Market Value of the Fee Simple Estate of the subject property "As Though Complete" and "As Stabilized" as of the date of completion, estimated to be November 1,2001. Market Value as used herein is defined in Chapter 12, Code of Federal Regulation, part 34.42 (f) is, "the most probable price at which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgeably and assuming the price is not affected by undue stimulus." This definition is further defined and qualified. I have considered pertinent data affecting the valuation of the property, including location, demand, Highest and Best Use, type and condition of improvements, and the trends and business conditions of the area. It is, therefore, my opinion that the Hypothetical Market Value of the subject property "As Completed" and "As Stabilized", as of the date of completion, estimated to be November 1,2001, is: $2,200,000 TWO MILLION TWO HUNDRED THOUSAND DOLLARS SALIENT FACTS SUMMARY-Continued ESTIMATES OF VALUE SITE VALUATION: .168 Acres or 7,330.2/SF @ $10.50/SF COST APPROACH: INCOME APPROACH: SALES COMPARISON APPROACH $ 77,000 $2,254,000 $2,178,000 $2,190,000 FINAL ESTIMATES OF MARKET VALUE "AT COMPLETION" & "AT STABILIZATION" ESTIMATED TO BE November 1, 2001: $2,200,000 Economic Impact Cooper Wagon Building 299 Main Street, Dubuque October 4, 2002 The renovation of the former Cooper Wagon Works building has had and will continue to have significant economic impact on the area. Renovation was completed in December 2001 and the first phase (the Underground Night Club & Stone Wall Lounge) of the "Bricktown" project opened for business. In March 2002 the 2nd and 3~ phases (The Black Water Grill Restattrant & the Bricktown Reception and Banquet Facility) opened for business. A 4th and 5th phase (additional banquet facilities and a new restaurant) are planed for the end of fiscal year 2003. The significance of the economic impact can be seen in the numbers. Since the completion of the 3~d phase, Bricktown has created over 100 individual jobs averaging almost $100,000 a month in payroll, tip, and tax expenditures. Additionally and average of $13,000 is paid out in monthly sales tax and an additional $20,000 in federal sales tax. Although the economic value is easily seen in the numbers, it's the "hidden" impact that also helps show true economic value. The economic impact the payroll dollars have on the areas market. The overall raise in property value in the inunediate area due inpart to the success of the Bricktown facility. The additional value brought to other projects in the immediate area like the America's River Project, by helping to "soften" the areas once bleak economic past. Due to the timing, location, and nature of the Bricktown project we believe that this project has brought an unusually high degree of "economic impact" to the area usually associated with these types of businesses. With the additions of future projects planned at the Bricktown complex, the economic impact created by the Bricktown facility should continue to grow. CITY 'OF DUBUQUE POLICY HISTORIC PROPERTY TAX REBATE PROGRAM General Policy:. The policy of the City Council'of Dubuque, Iowa is to encourage *.property ownem to presewe, rehabi irate, restore, andreconsffuct historic properties in the City's Downtown Urban RenewaliDistrict. Incentive proRram: Since owners of historic properties, often need financial !ncentives in order to complete property improvements, .the C:~y will' prov'~le tax ~nctemental financing (TIF) tax rebates on the new taxable valuation added, to the assessment roles, according to the following schedule: · Year 1: 100% rebate · Year 2: 100% rebate · Year 3: 100%.rebate · Year4: 100%rebate · Year 5: 75% rebate · Year 6: 50% rebate · Year 7: 25% rebate · Year 8: 0% rebate The tax rebates will no~ include property taxes levied for'debt service or other levies of taxing jurisdictions not reimbursable to the. City through TIF. Re¢luirements for Incentive Proaram · The property.must meet the definitfon of a "historic property7 as defined in Chapter. 427'16(7.) of the Code.of Iowa 2001. · Applications in the form of a letter requesting.propert3/tax rebates shall be filed with. the Economic DevelOpment Deparlment, no later than. Octeber 1 of the calendar'¥ea¢.. · - The properties must meet-the Secretary of Interior's Standards for the treatment Of HistOric properties. · The aPPlication for property tax rebates Shall include an approved application for certified substantial rehabir~taflon from the state historic.preservation officer. , The application for proPerty tax rebates shall include information on the anticipated or actual.cost of the mhabirff~len. , A proposed Hist(ffical Property Tax Rebate Agreement ~ll be submitted for' - . apprOval to the C!ty COuncil after.public'hearing as required by the' Iowa.Code -Chapter 403. PriOr to City Coun~l action .0ri ~,prOpo~,ed;agr~ement, the Historic Preservation CommissiOn Shall review the apPlication and 'provide comments and'recommendations to' the CoUncil. IOWA STATE HISTORICAL DE~ARTt4Aq~ DIV£SION OF HISTORI~c F/~SERVATION LEGAL D~SCRIPTION DATE OF CONSTRUCTION Source ARC~T~CT/S~DEa, , Source PRESENT USE .. , '. . . : .. DESIGNED USE Aves/Co.ce ~ I~ 3 4 ~f ~ 1234 Iowa Department of Cultural Affairs State Historical Society of Iowa Iowa Site Inventory Form Continuation Sheet Page19 Site Number 3'1-00002 Related Distdct Number Old Main Historic Distdct Name of Property Main Street, blocks 100-300 Address Dubuque County Dubuque c~y Undertakers and Doran & Kales Monuments were at 253 and 279 Main 1918-25. Lawther & Co. Real Estate was in 261 Main 1909-52. 290-298 Main Street: State addresses as 284-90, 31-02183, post 1909/36. This single-story double building was non-contributing at the time of the distdct listing. The Assessor card for 290 Main dates same to c. 1880 and gives the building dimensions as 43x113. A double three-story building pre-dated 1884, its front half being full height, rear additions were two stories high. As late as 1962 these buildings remained. -, ~ 299 Main StreetJ206-10 West Third Street: Cooper, A. A., Building, 31-02184, 1868. This is a two-part commercial block. It stands four stodes high and the plan measures 64xl 14. Ceiling heights are eight feet in the basement, 13.5 on the ground floor, 11.5 feet on the second floor, 10 feet on the third floor and nine feet on the fourth floor. The rear porches were replaced in 1978 and the whole building was refurbished dudng the 1980's-early 1990's. The present building was extant as of 1883, at which time it was called the A. A. Cooper Wagon Manufactury. That company extended to the west side of the block and there was a catwalk across the alley to another four-story building. By 1891 that port of the block was even more built-up as part of the same firm. By 1909/36 this was called the Austin Building and there were apartments on the upper floors. By 1962 there were West Third Street storefronts addressed as 206-40. Cooper Wagon Co. was here as late as 1921122. Cooper erected this building on this comer in 1868 and added to the complex in 1881, 1882 and 1883. This building is present on both the 1872 and 1884 lithographs. (Dubuque Trade Journal, August 21, 1882)