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Approving a Second Amendment to Development Agreement with Millwork Flats, L.L.C. for Redevelopment of 1065 Jackston StreetCity of Dubuque City Council C,9191Z 9���i���►�i6'�9�iUa Copyrighted October 6, 2025 ITEM TITLE: Approving a Second Amendment to Development Agreement by and between the City of Dubuque, Iowa and Millwork Flats, L.L.C. for Redevelopment of Property at 1065 Jackson Street SUMMARY: City Manager recommending City Council adopt a resolution approving the Second Amendment to Development Agreement between the City of Dubuque and Millwork Flats, L.L.C. for the redevelopment project at 1065 Jackson Street. RESOLUTION Approving The Second Amendment To Development Agreement By And Between The City Of Dubuque, Iowa And Millwork Flats, L.L.C. SUGGUESTED Receive and File; Adopt Resolution(s) DISPOSITION: ATTACHMENTS: 1. MVM Memo 2. Staff Memo 3. Second Amendment - Signed 4. Resolution Page 185 of 1264 THE C Dubuque DUj!BQTE AIFAWca Ciq rw ni I Masterpiece on the Mississippi � pp 20°2.2° 13 Zd17*7*2Q19 TO: The Honorable Mayor and City Council Members FROM: Michael C. Van Milligen, City Manager SUBJECT: Approving a Second Amendment to Development Agreement by and between the City of Dubuque, Iowa and Millwork Flats, L.L.C. for Redevelopment of Property at 1065 Jackson Street DATE: October 1, 2025 Assistant Economic Development Director Ian Hatch is recommending City Council adopt a resolution approving the Second Amendment to Development Agreement between the City of Dubuque and Millwork Flats, L.L.C. for the redevelopment project at 1065 Jackson Street. The Second Amendment to Development Agreement modifies the Development Agreement to update the project schedule, include a new closing date, adjust the dates of the tax increment financing rebates, clarify the insurance language, and include additional legal compliance that is now standard in City development agreements. City Council previously approved a Development Agreement with Millwork Flats, L.L.C. The Agreement includes a $500,000 forgivable loan and 15 years of tax increment financing rebates to invest $17.5 million dollars and create 62 new residential rental units. In February 2025, the Dubuque City Council approved a First Amendment to Development Agreement that modified the closing date of the Development Agreement. While entering into the Development Agreement with the City, Millwork Flats, L.L.C. also sought a workforce housing tax credit incentive from the State of Iowa. These tax credits are necessary to make the project financially feasible. In the fall of 2024, Millwork Flats, L.L.C. learned it had not been awarded the necessary tax credits, adding a financial strain and putting the project on hold. In spring of 2025, Millwork Flats, L.L.C., with the support of the Dubuque City Council, reapplied for the workforce housing tax credits. In September 2025, Millwork Flats was awarded the workforce housing tax credit incentive in an amount of $1 million dollars. With the necessary capital funds in place, the project is now ready to proceed. I concur with the recommendation and respectfully request Mayor and City Council approval. Page 186 of 1264 k�4 yAj'6��' Mic ael C. Van Milligen MCVM:sv Attachment cc: Crenna Brumwell, City Attorney Cori Burbach, Assistant City Manager Jill Connors, Economic Development Director Ian Hatch, Assistant Economic Development Director ION Page 187 of 1264 THE CITY OF UBRkE Masterpiece on the Mississippi Dubuque Economic Development Department 50 West 13th Street All-AWCi 4 Dubuque, Iowa 52001-4864 wax>vm.c.NX:LA F t ' Office (563) 589-4393 1111. TTY (563) 690-6678 http://www.cityofdubuque.org 2007-2012.2013 2017*2019 TO: Michael C. Van Milligen, City Manager FROM: Ian C. Hatch, Assistant Economic Development Director SUBJECT: Approving a Second Amendment to Development Agreement by and between the City of Dubuque, Iowa and Millwork Flats, L.L.C. for Redevelopment of Property at 1065 Jackson Street DATE: September 29, 2025 INTRODUCTION This memorandum presents for City Council consideration and action the attached Resolution approving a Second Amendment to Development Agreement between the City of Dubuque and Millwork Flats, L.L.C. BACKGROUND City Council previously approved a Development Agreement with Millwork Flats, L.L.C., dated for reference June 17, 2024, as amended, by Resolution No. 199-24. The Agreement includes a $500,000 forgivable loan and 15 years of tax increment financing rebates to invest $17.5 million dollars and create 62 new residential rental units. In February 2025, the Dubuque City Council approved a First Amendment to Development Agreement that modified the closing date of the Development Agreement. DISCUSSION While entering into the Development Agreement with the City, Millwork Flats, L.L.C. also sought a workforce housing tax credit incentive from the State of Iowa. These tax credits are necessary to make the project financially feasible. In the fall of 2024, Millwork Flats, L.L.C. learned it had not been awarded the necessary tax credits, adding a financial strain and putting the project on hold. In spring of 2025, Millwork Flats, L.L.C., with the support of the Dubuque City Council, reapplied for the workforce housing tax credits. In September 2025, Millwork Flats was awarded the workforce Page 188 of 1264 housing tax credit incentive in an amount of $1 million dollars. With the necessary capital funds in place, the project is now ready to proceed. The Second Amendment to Development Agreement modifies the Development Agreement to update the project schedule, include a new closing date, adjust the dates of the tax increment financing rebates, clarify the insurance language, and include additional legal compliance that is now standard in City development agreements. This project aligns with the City Council goal of Livable Neighborhoods and Housing: Great Place to Live. RECOMMENDATION/ ACTION STEP I recommend the City Council adopt the attached Resolution approving the Second Amendment to Development Agreement between the City of Dubuque and Millwork Flats, L.L.C. for the redevelopment project at 1065 Jackson Street. 2 Page 189 of 1264 SECOND AMENDMENT TO DEVELOPMENT AGREEMENT BETWEEN THE CITY OF DUBUQUE, IOWA AND MILLWORK FLATS, L.L.C. This Second Amendment to Development Agreement, dated for reference purposes the '. day of 2025, is made and entered into by the City of Dubuque, Iowa, a municipality ("City"), and Millwork Flats, L.L.C., an Iowa limited liability company ("Developer"). City and Developer are hereinafter sometimes collectively referred to as the Parties. Whereas, City and Developer previously entered into that certain Development Agreement dated June 17, 2024(the "Agreement') with respect to the matters specified therein; and Whereas, City and Developer desire to modify the Agreement as set forth herein. NOW THEREFORE, IN CONSIDERATION OF THE MUTUAL TERMS AND COVENANTS CONTAINED HEREIN, THE RECEIPT AND SUFFICIENCY OF WHICH ARE ACKNOWLEDGED BY THE PARTIES, THE PARTIES AGREE AS FOLLOWS: Section 1. Section 1.3 of the Development Agreement is hereby amended to read as follows: 1.3 Closing. The closing shall take place on the Closing Date which shall be the 3rd day of February, 2026, or other such date as the parties shall agree in writing but in no event, shall the Closing Date be later than the 3rd day of March, 2026 without written consent of City in its sole discretion. Consummation of the Closing shall be deemed an agreement of the parties to this Agreement that the conditions of Closing shall have been satisfied or waived. Section 2. Section 2 of the Development Agreement is hereby amended to read as follows: 2.4 Timing of Improvements. Developer hereby agrees that construction of the Minimum Improvements on the Property shall be commenced by May 1, 2026, and shall be substantially completed by December 31, 2027. The time frames for performing these obligations shall be suspended due to unavoidable delays meaning delays, outside the control of the party claiming its occurrence in good faith, which are the direct result of strikes, other labor troubles, unusual shortages of materials or labor, unusually severe or prolonged bad weather, acts of God, fire or other casualty to the 07152024 Minimum Improvements, litigation commenced by third parties which, by injunction or other similar judicial action or by the exercise of reasonable discretion directly results in delays, or acts of any federal, state or local government which directly result in extraordinary delays. The time for performance of such obligations shall be extended only for the period of such delay. Section 3. Section 3.1 of the Development Agreement is hereby amended to read as follows: 3.1 Economic Development Grants to Developer. 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 thirty (30) consecutive semi-annual payments (such payments being referred to collectively as the Economic Development Grants) to Developer: November 1, 2029 May 1, 2030 November 1, 2030 May 1, 2031 November 1, 2031 May 1, 2032 November 1, 2032 May 1, 2033 November 1, 2033 May 1, 2034 November 1, 2034 May 1, 2035 November 1, 2035 May 1, 2036 November 1, 2036 May 1, 2037 November 1, 2037 May 1, 2038 November 1, 2038 May 1, 2039 November 1, 2039 May 1, 2040 November 1, 2040 May 1, 2041 November 1, 2041 May 1, 2042 November 1, 2042 May 1, 2043 November 1, 2043 May 1, 2044 pursuant to Iowa Code Section 403.9 of the Urban Renewal Law, in amounts equal to a portion of the 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 Minimum Improvements constructed by Developer (the Developer Tax Increments). For purposes of calculating the amount of the Economic Development Grants provided in this Section, the Developer Tax Increments shall be only those tax increment revenues collected by City in respect of the increase in the taxable value of the Property above the assessed value on January 1, 2024 ($1,011,000.00). The Developer Tax Increments shall not include (i) any property taxes collected for the payment of bonds and interest of each taxing district, (ii) any taxes for the regular and voter -approved physical plant and equipment levy, (iii) the remaining actual amount of 2 Page 191 of 1264 tax increment revenues collected by City in respect of the valuations of the Property prior to January 1, 2024 and (iv) 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. 3.2 To fund the Economic Development Grants, City shall certify to the County prior to December 1, 2027, its request for the available Developer Tax Increments resulting from the assessments imposed by the County as of January 1 of that year and each year thereafter until and including January 1, 2044, to be collected by City as taxes are paid during the following fiscal year and which shall thereafter be disbursed to the Developer on November 1 and May 1 of that fiscal year. (Example: if City so certifies in December, 2027, the Economic Development Grants in respect thereof would be paid to the Developer on November 1, 2029, and May 1, 2030.) Section 4. Section 4 of the Development Agreement is hereby amended to include a new Section 4.3 to read as follows: 4.3 Developer acknowledges and agrees that the State of Iowa retains the authority to amend, modify, or repeal laws governing property tax, tax increment financing (TIF), and any related rebate mechanisms. City makes no representations or warranties regarding the continuation of current state law or the availability of rebates in their present form. In the event that any legislative or regulatory action by the State of Iowa alters or limits the availability, calculation, distribution, or administration of rebates, City shall have no obligation to compensate Developer for any resulting reduction, loss, or elimination of rebates. Developer assumes all risk associated with potential changes to applicable state law. Section 5. Section 5 of the Development Agreement is hereby amended to read as follows: 5.5 (2) Upon completion of construction of the Minimum Improvements and up to the Termination Date, Developer shall maintain, or cause to be maintained, at its cost and expense property insurance against loss and/or damage to the building (including the Minimum Improvements) under an insurance policy written with the "special perils" form and in an amount not less than the full insurable replacement cost of the building (including the Minimum Improvements). Developer shall furnish to City proof of insurance in the form of a certificate of insurance. If the builder's risk policy purchased includes "soft costs" associated with this project, the limit for that coverage will be at the sole discretion of the contractor. 5.5(3) The term "replacement cost" shall mean the actual replacement cost of the building with Minimum Improvements (excluding foundation and excavation costs and costs of underground flues, pipes, drains and other uninsurable items) and equipment, and shall be reasonably determined from time to time at the request of City, but not more frequently than once every three (3) years. Page 192 of 1264 Section 6. Section 7 of the Development Agreement is hereby amended to read as follows: 7.4 Termination Date. This Agreement and the rights and obligations of the parties hereunder shall terminate on June 1, 2044 (the Termination Date). 7.7 Legal Compliance. Developer is responsible for compliance with all applicable laws, statutes, rules, regulations, and ordinances which may apply to the performance of Developer's obligations under this Agreement, including but not limited to the laws outlined in Exhibit J, and hereby represents and warrants that Developer is in compliance with the same as of the Closing Date and further represents that during the Term Developer will remain in compliance. Developer shall require all contractors and subcontractors providing services under this Agreement shall also certify compliance with this Section. Developer further represents and warrants that Developer has obtained all necessary business permits and licenses that may be required to carry out the obligations pursuant to this Agreement, including any permits and licenses that might be required by t-h"tate-or-locality-in-which Developer performs e Services, and Developer agrees to maintain, at Developer's sole expense, such required permits and licenses for the duration of the term(s) of this Agreement. Section 8. All other terms of the Development Agreement, as amended, shall remain in full force and effect. CITY OF DUBUQUE, IOWA By: Bra'-M. Cav ayor ATTEST: -Ad f� � "�: I�;a�!#e�cier,_r� , ClPrk 1 MILLWORK FLATS, L.L.C. By: _ Michael Ful gin, Organizer 4 Exhibit J Legal Compliance Page 194 of 1264 a) Title VI of the Civil Rights Act of 1964 (42 U.S.C. § 2000d et seq., 78 stat. 252), (prohibits discrimination on the basis of race, color, national origin); and 49 CFR Part 21; b) The Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, (42 U.S.C. § 4601), (prohibits unfair treatment of persons displaced or whose property has been acquired because of Federal or Federal -aid programs and projects); c) Federal -Aid Highway Act of 1973, (23 U.S.C. § 324 et seq.), (prohibits discrimination on the basis of sex); d) Section 504 of the Rehabilitation Act of 1973, (29 U.S.C. § 794 et seq.), as amended, (prohibits discrimination on the basis of disability); and 49 CFR Part 27; e) The Age Discrimination Act of 1975, as amended, (42 U.S.C. § 6101 et seq), (prohibits discrimination on the basis of age); f) Airport and Airway Improvement Act of 1982, (49 U.S.C. § 471, Section 47123), as amended, (prohibits discrimination based on race, creed, color, national origin, or sex); g) The Civil Rights Restoration Act of 1987, (PL 100-209); (broadened the scope, coverage and applicability of Title VI of the Civil Rights Act of 1964 to include that entities that receive federal funding must comply with civil rights legislation, including the Civil Rights Act of 1964, the Age Discrimination Act of 1975, and Section 504 of the Rehabilitation Act of 1973, in all operations, not just in the program or activity receiving federal funding); h) Titles II and III of the Americans with Disabilities Act, which prohibit discrimination on the basis of disability in the operation of public entities, public and private transportation systems, places of public accommodation, and certain testing entities (42 U.S.C. §§ 12131 - 12189) as implemented by Department of Transportation regulations at 49 C.F.R. Parts 37 and 38; i) The Federal Aviation Administration's Non-discrimination statute (49 U.S.C. § 47123) (prohibits discrimination on the basis of race, color, national origin, and sex); j) Section 1557of the Affordable Care Act (prohibits discrimination on the basis of national origin); I Page 195 of 1264 k) Title IX of the Education Amendments of 1972, as amended (20 U.S.C. § 1681 et seq.) (prohibits discrimination because of sex in education programs or activities); 1) Drug Abuse Office and Treatment Act of 1972, as amended (21 U.S.C. § 1101 et seq.); and m) Alcohol Abuse and Alcoholism Prevention, Treatment and Rehabilitation Act of 1970, as amended (42 U.S.C. § 4541, et seq.). 7 Page 196 of 1264 Prepared by Ian C. Hatch Assistant Economic Development Director, 1300 Main Street Dubuque IA 52001 (563) r,RQ_AInc, Return to Adrienne N. Breitfelder, City Clerk, 50 W. 1311 St., Dubuque, IA 52001, (563) 589-4100 RESOLUTION NO. 313-25 APPROVING THE SECOND AMENDMENT TO DEVELOPMENT AGREEMENT BY AND BETWEEN THE CITY OF DUBUQUE, IOWA AND MILLWORK FLATS, L.L.C. Whereas, the City of Dubuque (City) and Millwork Flats, L.L.C. (Developer) previously entered into that certain Development Agreement dated June 17, 2024, as amended, with respect to the matters specified therein; and Whereas, the parties desire to further modify the Development Agreement as set out in the Second Amendment to Development Agreement; and Whereas, the City Council finds that it is in the interests of the City of Dubuque to approve the Second Amendment to Development Agreement. lalOW—,THE-RE-1=ORE; BEDT-RESOLVEDD--BY THE-CFFY--COUNCIL-O THE- CITY -OF DUBUQUE, IOWA THAT: Section 1. The Second Amendment to Development Agreement by and between the City of Dubuque, Iowa and Millwork Flats, L.L.C., a copy of which is attached hereto, is hereby approved. Section 2. The Mayor is hereby authorized and directed to execute the Second Amendment to Development Agreement on behalf of the City of Dubuque and the City Clerk is authorized and directed to attest to his signature. Section 3. The City Manager is authorized to take such actions as are necessary to comply with the terms of the Second Amendment to Development Agreement as herein approved. Passed, approved, and adopted this 6th day of October 2025. Bra . G vanagh, Mayor Attest: Trish L. Gleason, Assistant City Clerk