Ordinance Amendment - Division of Revenue in the Dubuque Industrial Center Economic Development District Urban Renewal Area Copyrighted
April 20, 2026
City of Dubuque ACTION ITEMS # 7.
City Council
ITEM TITLE: Ordinance Amendment - Division of Revenue in the Dubuque
Industrial Center Economic Development District Urban
Renewal Area
SUMMARY: City Manager recommending City Council approval of
Version 2026.1 of the Amended and Restated Urban
Renewal Plan, and is also recommending that the City
Council approve the ordinance attached hereto for the
Dubuque Industrial Center Economic Development District.
ORDINANCE Correcting and Amending Ordinance No. 46-
25, Previously Amended, Providing that General Property
Taxes Levied And Collected Each Year on all Property
Located Within the Amended and Restated Dubuque
Industrial Center Economic Development District Urban
Renewal Area of the City of Dubuque, County of Dubuque,
State of lowa, by and for the Benefit of the State of lowa, 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 the Amended and Restated Dubuque Industrial Center
Economic Development District Urban Renewal
Redevelopment Project by Adding Subarea Y to the Division
of Revenues
SUGGUESTED Receive and File; Motion B; Motion A
DISPOSITION:
ATTACHMENTS:
1. MVM Memo Amending Tax Increment Ordinance DICE Version 2026_1
2. Staff Memo
3. Dubuque Industrial Center Economic Development District Urban Renewal Plan
Version 2026.1
4. Ordinance
Page 811 of 901
Dubuque
THE CITY OF �
uhA�eMa cin
DuB E ; . � ,
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Maste iece on the Mississi t 2oo�•zoiz•zois
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TO: The Honorable Mayor and City Council Members
FROM: Michael C. Van Milligen, City Manager
SUBJECT: Amending Tax Increment Ordinance 46-25 for the Dubuque Industrial
Center Economic Development District, as amended by Version 2026.1 of
the Amended and Restated Urban Renewal Plan
DATE: April 14, 2026
Economic Development Director Jill Connors is recommending City Council approval of
Version 2026.1 of the Amended and Restated Urban Renewal Plan, and is also
recommending that the City Council approve the ordinance attached hereto for the
Dubuque Industrial Center Economic Development District.
The primary goal of Version 2026.1 of the Amended and Restated Plan is to expand the
District by creating a new Subarea Y. The expansion of the District is necessary to
encourage future development of the land in Subarea Y. The proposed Subarea Y
consists of one parcel of land, which is currently undeveloped.
The proposed Subarea Y exists within the Dubuque Industrial Center West Industrial
Park on Chavenelle Road. However, the privately-owned land has never been included
in the Dubuque Industrial Center Urban Renewal Area. Including Subarea Y in the
Urban Renewal Area will allow for and encourage future development of the land. City
staff have been approached by a private developer regarding a potential industrial
project on this property. Adding the property to the Urban Renewal Area would make
financial incentives available if a development agreement is ultimately reached.
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
Page 812 of 901
Dubuque Economic Development
Department
THE CITY OF ' ' 1300 Main Street
All•Ame�ica City Dubuque,lowa 52001-4763
U� � `��x..,�i�nx ii�:� Office(563)589-4393
, � ►
TTY(563)690-6678
� http://www.cityofdubuque.org
2007*2012*2013
Masterpiece on the Mississippi 2oi�*zoi9
TO: Michael C. Van Milligen, City Manager
FROM: Jill M. Connors, Economic Development Director
SUBJECT: Amending Tax Increment Ordinance 46-25 for the Dubuque Industrial
Center Economic Development District, as amended by Version 2026.1 of
the Amended and Restated Urban Renewal Plan
DATE: April 10, 2026
INTRODUCTION
This memorandum presents for City Council consideration a tax increment ordinance
amending the tax increment financing (TIF) District for the Dubuque Industrial Center
Economic Development District Urban Renewal Area. The proposed ordinance was
reviewed by the City Attorney's Office and is attached to this memo.
The proposed amendment would expand the TIF district to include a new Subarea Y, in
alignment with the Amended and Restated Urban Renewal Plan, Version 2026.1.
BACKGROUND
The Dubuque Industrial Center Economic Development District Urban Renewal Area
was originally established in 1988. It has been amended and restated on several
occasions over the years to expand the boundaries to accommodate further growth and
economic development opportunities.
Before a municipality can exercise the authority conferred by Chapter 403 "Urban
Renewal" of the lowa Code, a Resolution of Necessity must be adopted finding that the
area being considered for urban renewal district designation is either a slum, blighted or
economic development area and that the rehabilitation, conservation, redevelopment,
development, or a combination thereof, of the area is necessary in the interest of the
public health, safety or welfare of the residents of the city.
Page 813 of 901
On March 16, 2026, the City Council approved Resolution No. 87-26 (Resolution of
Necessity), finding that proposed changes to the District's boundaries are necessary and
appropriate to facilitate the proper growth and development of the community in
accordance with sound planning and local community objectives.
On March 24, 2026, a Consultation was conducted with the affected taxing entities as
required by Chapter 403.5 of the lowa Code, providing an opportunity to discuss,
question, or object to the findings in the Amended and Restated Urban Renewal Plan.
Prior to the meeting, the taxing entities were mailed copies of the Amended and Restated
Urban Renewal Plan and the Notice of Public Hearing. No written objections or
recommended changes to the Amended and Restated Plan were received.
On April 10, 2026, the notice of public hearing was published to allow for the appropriate
publication requirements. Assuming that the City Council approves the Amended and
Restated Plan, Version 2026.1, following the public hearing, Council action to amend the
tax increment ordinance for the District would be appropriate.
DISCUSSION
The primary goal of Version 2026.1 of the Amended and Restated Plan is to expand the
District by creating a new Subarea Y. The expansion of the District is necessary to
encourage future development of the land in Subarea Y. The proposed Subarea Y
consists of one parcel of land, which is currently undeveloped.
The proposed Subarea Y exists within the Dubuque Industrial Center West Industrial Park
on Chavenelle Road. However, the privately-owned land has never been included in the
Dubuque Industrial Center Urban Renewal Area. Including Subarea Y in the Urban
Renewal Area will allow for and encourage future development of the land. City staff have
been approached by a private developer regarding a potential industrial project on this
property. Adding the property to the Urban Renewal Area would make financial incentives
available if a development agreement is ultimately reached.
In order to reflect the changes to the Urban Renewal Area's boundaries and Subareas
made by Version 2026.1 of the Urban Renewal Plan, the TIF ordinance area boundaries
must also be amended. The proposed ordinance reflects the expansion of the TIF District
to include the new property to be designated as Subarea Y.
Adoption of the proposed tax increment ordinance is needed to establish the use of tax
increment financing in the recently expanded area of the District. The ordinance
authorizes the City to utilize a special fund for the collection of a portion of the property
tax revenues generated by new development occurring within the Subareas of the
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Page 814 of 901
District. All taxable property located within the TIF District 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 Urban Renewal Area, including both public and private
development.
Adoption of the ordinance will continue the existing base valuations for the previously
designated project subareas.
RECOMMENDATION / ACTION STEP
Following City Council approval of Version 2026.1 of the Amended and Restated Plan, I
recommend that the City Council approve the ordinance attached hereto for the Dubuque
Industrial Center Economic Development District. Tax increment financing is an important
tool for economic development and will be used to assist future public and private
development efforts.
3
Page 815 of 901
Prepared by:Joe Link,City of Dubuque, 1300 Main Street, Dubuque, IA 52001 (563)690-6014
Return to:Adrienne N Breitfelder,City of Dubuque, 50 W. 13th Street, Dubuque, IA 52001 (563)589-4121
AMENDED and RESTATED
U RBAN RE N EWAL P LAN
Dubuque Industrial Center Economic Development District
City of Dubuque, lowa
This Amended and Restated Urban Renewal Plan provides
for the continued development of the Dubuque Industrial
Center Economic Development District, originally established
by Resolution 130-88 of the City Council of the City of
Dubuque, lowa on May 2, 1988 and thereafter amended and
restated by Resolution 484-90 on December 17, 1990,
Resolution 142-97 on April 7, 1997, Resolution 478-97 on
November 17, 1997, Resolution 15-08 on January 7, 2008,
Resolution 101-08 on March 17, 2008, Resolution 109-08 on
April 7, 2008, Resolution 87-11 on March 7, 2011, Resolution
171-13 on June 3, 2013, Resolution 197-15 on June 1, 2015,
Resolution 309-15 on September 8, 2015, Resolution 332-16
on September 19, 2016, Resolution 157-18 on May 21, 2018,
Resolution 158-18 on May 21, 2018, Resolution 380-18 on
December 17, 2018, Resolution 387-19 on November 4,
2019, Resolution 125-21 on April 19, 2021, Resolution 125-
21 on April 19, 2021, Resolution 323-21 on September 20,
2021, Resolution 324-21 on September 20, 2021, by
Resolution 387-21 on November 1, 2021, by Resolution 197-
22 on May 16, 2022, by Resolution 289-22 on September 6,
2022, by Resolution 290-22 on September 6, 2022, by
Resolution 290-22A on November 7, 2022, by Resolution 73-
23 on March 20, 2023, by Resolution 74-23 on March 20,
2023, by Resolution 180-23 on June 5, 2023, by Resolution
Page 816 of 901
39-24 on February 19, 2024, by Resolution 40-24 on February
19, 2024, by Resolution 103-25 on March 17, 2025, by
Resolution 104-25 on March 17, 2025, by Resolution 290-25
on September 2, 2025, and by Resolution -26 on April
20, 2026.
Prepared by the Economic Development Department.
Version 2026.1
2
Page 817 of 901
TABLE OF CONTENTS
A. INTRODUCTION ..................................................................................................4
B. OBJECTIVES.......................................................................................................4
C. DISTRICT BOUNDARIES....................................................................................5
D. PUBLIC PURPOSE ACTIVITIES.........................................................................5
E. DEVELOPMENT & REDEVELOPMENT REQUIREMENTS................................7
F. LAND ACQUISITION AND DISPOSITION ..........................................................8
G. FINANCING ACTIVITIES.....................................................................................9
H. STATE AND LOCAL REQUIREMENTS............................................................ 11
I. DURATION OF APPROVED URBAN RENEWAL PLAN.................................. 11
J. SEVERABILITY ................................................................................................. 12
K. AMENDMENT OF APPROVED URBAN RENEWAL PLAN.............................. 12
L. ATTACHMENTS ................................................................................................ 12
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Page 818 of 901
AMENDED and RESTATED
DUBUQUE INDUSTRIAL CENTER ECONOMIC DEVELOPMENT DISTRICT
URBAN RENEWAL PLAN
City of Dubuque, lowa
A. INTRODUCTION
This AMENDED and RESTATED URBAN RENEWAL PLAN (the "Plan") has been
prepared to provide for the further development and redevelopment of the DUBUQUE
INDUSTRIAL CENTER ECONOMIC DEVELOPMENT DISTRICT (the "District") first
established by the City of Dubuque on May 2, 1988. Its intent is to stimulate economic
development activities within the expanded District through the commitment of public
actions as specified herein.
To achieve this objective, the City of Dubuque shall undertake the urban renewal actions
specified in this Plan, pursuant to the powers granted to it under Chapter 403 of the lowa
Code, Urban Renewal Law.
This Plan shall serve as a new urban renewal plan for the District described herein. The
Plan shall be viewed as a single plan for purposes of fulfilling the objectives of this Plan.
The separate subareas of this Plan (the "Subarea(s)") will be maintained and observed
for those purposes which are aided by or in need of the division, but the combined area
comprising the District shall be treated together for planning and redevelopment
purposes.
The division of taxation authorized by Section 403.19 and the separation of incremental
taxes as defined in Section 403.19(2) have been implemented in the existing area of the
District (the different areas of the District are hereinafter referred to as Subareas). Under
the terms of this Plan, the tax increment mechanism shall continue in the existing
Subareas and shall be implemented within a new Subarea being added to the District.
Incremental taxes shall continue to be determined separately with respect to each of the
Subareas comprising the District, and when collected shall be applied, subject to such
liens and priorities as may exist or be from time to time provided, with respect to the
Amended and Restated Dubuque Industrial Center Economic Development District, as
so amended.
B. OBJECTIVES
The primary objectives of the Plan are the development and redevelopment of the District
for economic development activities, primarily industrial park development, through:
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Page 819 of 901
1. Provision of marketable industrial development sites for the purpose of job-
creating economic development activities;
2. Provision of public infrastructure improvements, including sanitary sewer,
water and stormwater detention, supportive of full development of the
District;
3. Provision of a safe, efficient and attractive circulation system;
4. Establishment of design standards which will assure cohesive and
compatible development and redevelopment of the District;
5. Provision of public amenities that provide an aesthetically appealing
environment, including open space, buffering, landscaping, water features,
signage and lighting to create a distinctive and attractive setting;
6. Creation of financial incentives necessary to encourage new and existing
businesses to invest in the District; and
7. Expansion of the property tax base of the District.
C. DISTRICT BOUNDARIES
The District is located entirely within the County of Dubuque, State of lowa. Most of the
District, including all of Subareas A, B, C (as amended), D, E, G, H, K, L, M, N, O, P, Q,
R, S, T, U, V, W, and X currently is within the corporate limits of the City of Dubuque. In
accordance with lowa Code Section 403.17(4), Dubuque County consented to the
inclusion of Subarea F in the District in a Joint Agreement between the City and County,
dated April 20, 2015. The City expects that Subarea F ultimately will become part of the
City of Dubuque. In accordance with lowa Code Section 403.17(4), Dubuque County
consented to the inclusion of Subareas I and J in the District in a JointAgreement between
the City and County, dated August 8, 2016.
This Plan creates a new subarea within the District, Subarea Y, by adding property to the
District (see Attachment D).
The City of Dubuque believes that the objectives of the Plan can best be accomplished
by defining the real property included within the District as twenty-five separate areas so
as to distinguish the original District (Subarea A) from the subsequent expansion areas
(Subareas B (as amended), C (as amended), D, E (as amended), F, G, H, I, J, K, L, M,
N, O, P, Q, R, S, T, U, V, W, X, and Y).
The descriptions of the boundaries of each Subarea are attached to this Plan as
ATTACHMENT D, District Boundary Description by Subarea.
The boundaries of the District are delineated on the Subarea Map, attached to this Plan
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Page 820 of 901
as ATTACHMENTS A-1 and A-2).
The City of Dubuque reserves the right to further modify the boundaries of the District at
some future date. Any amendments to the Plan will be completed in accordance with
Chapter 403 of the lowa Code, Urban Renewal Law.
D. PUBLIC PURPOSE ACTIVITIES
To meet the OBJECTIVES of this Plan, the City of Dubuque has and expects to continue
to initiate and support development and redevelopment of the District through, among
other things, the following PUBLIC PURPOSE ACTIVITIES:
1. Acquisition of property for public improvements and private development;
a.) These activities include, but are not limited to, previously
approved consultant work that will examine and identify future
areas for acquisition and industrial park development.
b.) These activities also include the acquisition of property that is
included in the previously approved Subareas of this Plan.
c.) These activities also include the acquisition of property that is
included in Subarea T.
2. Demolition and removal of buildings and improvements not compatible with
or necessary for industrial park development and all site preparation and
grading required in connection with such development;
a.) These activities include, but are not limited to, the previously
approved site work and grading associated with the development
of the Dubuque Industrial Center, the Dubuque Industrial Center
West and Dubuque Industrial Center South.
3. Improvement, installation, construction and reconstruction of streets,
utilities and other improvements and rights-of-ways including but not limited
to the relocation of overhead utility lines, street lights, construction of
railroad spur tracks, appropriate landscaping and buffers, parks and open
space and signage;
a.) These activities include, but are not limited to, future and
previously approved development of road, water, wastewater,
and storm water infrastructure associated with the development
of the Dubuque Industrial Center, the Dubuque Industrial Center
West and the Dubuque Industrial Center South.
b.) These activities include, but are not limited to, the previously
approved development of the Bergfeld recreational area, pond,
and walking trail, as well as additional signage and trail
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improvements.
c.) These activities also include the construction and installation of
supporting infrastructure within the District.
4. Disposition of any property acquired in the District, including sale, initial
leasing or retention by the City itself, at its fair value;
5. Preparation of property for development and redevelopment purposes
including but not limited to activities such as appraisals and architectural
and engineering studies;
a.) These activities include, but are not limited to, the previously
approved site work and grading associated with the development
of the Dubuque Industrial Center, the Dubuque Industrial Center
West and Dubuque Industrial Center South.
6. Maintenance of publicly utilized recreational and economic development
areas;
a.) These activities include, but are not limited to, general
landscaping and maintenance expenses in public right-of-way
and undeveloped land owned by the City of Dubuque.
7. Use of tax increment financing, loans, grants and other appropriate financial
tools in support of eligible public and private development and
redevelopment efforts;
• These activities also include, but are not limited to, previously
approved property tax rebate agreements with:
• Leo A. Theisen and Theisen Supply, Inc.;
• A.Y. McDonald Mfg. Co.;
• Green Industrial Supply, Inc.;
• Walter Development, LLC and TM, Inc.;
• Spiegel Family Realty Company;
• Progressive Processing, LLC/Hormel;
• ITC Midwest LLC;
• Medline Industries, Inc. (November 2007);
• Art's-Way Vessels, Inc.;
• Kendall/Hunt Publishing Company, Westmark
Enterprises, Inc. and Great River Technologies, LLC.;
• P&L Venture, LLC, and National Dentex;
• Dubuque Screw Products, Inc.;
• Giese Properties, LLC and Giese Manufacturing
Company, Inc. (Phase I, II, and III);
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Page 822 of 901
• Faley Properties, L.L.C. and Faley Enterprises, Inc.;
• Malay Holdings, LLC, and Vanguard Countertops, Inc.;
• Tri-State Industries Inc.;
• TriState Quality Metals, LLC;
• Roasting Solutions, LLC;
• Flexsteel Industries, Inc.; and
• Medline, Industries, Inc. (May 2018)
• Walter Development, LLC
• Walter Development, LLC, BAS Development, LLC, and
Unison Solutions, Inc.
• Simmons Pet Food, Inc.
• Scherr Real Estate, LLC, and Dubuque Screw Products,
Inc.
• Green Industrial Properties, L.L.C., Innovation Properties,
L.L.C., and Green Industrial Supply, Inc.
• Geisler Realty, LLC, and Dubuque Steel Products, Inc.
• Seippel Warehouse, LLC
• Vanguard Enterprises, Inc.
• SJR Properties, L.L.C.
• Outfly Development, LLC
• These activities include, but are not limited to, previously
approved agreements to sell bonds, leveraging tax increment
financing on capital improvement for;
• American Tank and Fabrication, Co. (formerly Vessel
Systems, Inc.)for the development of a 31,000 square feet
industrial manufacturing facility at 8025 Chavenelle Road.
• The Adams Company for the development of a 50,000
square foot industrial facility at 8040 Chavenelle Road.
• The City expects to consider requests for additional
development agreements for projects that are consistent with
this Plan, as amended, in the City's sole discretion. Such
additional agreements are unknown at this time, but based on
past history and dependent on development opportunities and
climate, the City expects to consider a broad range on
incentives as authorized by this Plan, as amended, including,
but not limited to, land, loans, grants, tax rebates, public
infrastructure assistance, and other incentives. The costs of
such additional development agreements will not exceed
$10,000,000
8. Enforcement of applicable local, state and federal laws, codes and
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Page 823 of 901
regulations;
9. Enforcement of established design standards in furtherance of quality
development;
10. Development and implementation of a marketing program for the purpose
of promoting the purchase and development of industrial sites by private
developers;
11. Coordination and cooperation with the improvement of Seippel Road as it
affects accessibility to U.S. Highway 20 from Subareas B, C, E, F, I, J.
12. Contracts with vendors to promote business retention, expansion,
recruitment, and workforce development;
a.) These activities include, but are not limited to, a contract for
service with the Greater Dubuque Development Corporation to
promote business retention and expansion, workforce
development, new business recruitment and commercial and
industrial expansion in the District.
b.) These activities include, but are not limited to, related legal
expenses.
13. Construction by the County of one or more County-owned buildings in
Subareas I and/or J.
a.) These activities include the support of the County's investment of
Dubuque County funds into the construction of a new office building
and a new maintenance and storage shop on certain County-owned
real property situated at 13047 City View Drive for use by the
County's Secondary Roads, Health, Zoning and County Assessor
Departments. The County funding for this project may come from
borrowed funds through the issuance of general obligation
indebtedness or such other sources as the County may identify in
the future. It is not anticipated that the City or TIF funds from the
District will finance this project in any way.
14. Design and construction buildout of one or more City leased buildings in
Subarea B.
a.) These activities include the use of tax increment in the District to
finance the design and construction buildout of a City Data Center in leased
space located at 7900 Chavenelle. Cost for this project is not anticipated to
exceed $300,000.
Public purpose activities are limited to those areas delineated on the URBAN RENEWAL
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DISTRICT map (Attachments A-1 and A-2).
All public purpose activities shall be conditioned upon and shall meet the restrictions and
limitations placed upon the District by the Plan.
E. DEVELOPMENT & REDEVELOPMENT REQUIREMENTS
The LAND USE and PLANNING AND DESIGN CRITERIA set forth herein shall apply to
any and all District properties the development and/or the redevelopment of which is
assisted by the City through any of the PUBLIC PURPOSE ACTIVITIES listed above.
1. Land Use
Subareas A, B, C, D, E, F, G, H, I, J, K, L, M, N, O, P, Q, R, S, T, U, V, W, X, and
Y shall continue to be developed under the regulations of the existing Dubuque
Industrial Center Planned Industrial District. The allowed uses provide for a mix of
commercial and industrial land use activities within a quality industrial park setting.
LAND USE maps (Attachments B-1 and B-2) identify the existing and the
proposed land uses within Subareas A, B, C, D, E, F, G, H, I, J, K, L, M, N,
O, P, Q, R, S, T, U, V, W, X, and Y.
2. Planning and Design Criteria
The planning criteria to be used to guide the physical development of Subareas A,
B, C, D, E, F, G, H, K, L, M, N, O, P, Q, R, S, T, U, V, W, X, and Y are those
standards and guidelines contained within the City of Dubuque's Unified
Development Code and other applicable local, state and federal codes and
ordinances.
a. Subarea A development will continue to be additionally governed by the
Conditions of Development and Operation Documents of the Dubuque
Industrial Center Planned Industrial District as amended from time to time.
b. Subareas B, C, D, E, F, K, N, O, P, Q, R, S, T, U, V, W, X, and Y will develop
under a PI Planned Industrial District ordinance as required by Section 16-
5-24 of the City of Dubuque's Unified Development Code. Development will
follow the Planned Unit Development regulations which require a
conceptual development plan and specific design and performance
standards to be approved by ordinance.
c. Subareas G, H, L, and M are intended to develop as an Industrial area
similar to Subareas B, C, D, E, and F.
d. Subareas I, J, and a portion of Subarea P are located in Dubuque County
outside of City of Dubuque corporate limits and therefore are not subject to
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Page 825 of 901
City Development Codes.
F. LAND ACQUISITION AND DISPOSITION
The City of Dubuque is prepared to acquire and dispose of property in support of the
development and redevelopment of the District within the parameters set forth below.
1. Land Acquisition
The City has acquired substantially all of the land located within the District, except
Subareas I and J, and has made the same available for private development in
accordance with this Plan.
2. Land Disposition
All City owned land that is available for development within the District, will be sold
for the development of viable uses consistent with this Plan and not for purposes
of speculation.
Land will be disposed of in accordance with the requirements set forth in Chapter
403 of the lowa Code, Urban Renewal Law. Developers will be selected on the
basis of the quality of their proposals and their ability to carry out such proposals
while complying with the requirements of this Plan.
Developers will be required by contractual agreement to observe the Land Use
Requirements and Planning and Design Criteria of this Plan. The contract and
other disposition documents will set forth the provisions, standards and criteria for
achieving the objectives and requirements outlined in this Plan.
3. Relocation Requirements
No relocation is anticipated at this time; however, if any relocation is necessary as
part of the eligible urban renewal projects, the City will follow all applicable
relocation requirements.
G. FINANCING ACTIVITIES
To meet the OBJECTIVES of this Plan and to encourage the development of the District
and private investment therein, the City of Dubuque is prepared to provide financial
assistance to qualified industries and businesses through the making of loans or grants
under Chapter 15A of the lowa Code and through the use of tax increment financing under
Chapter 403 of the lowa Code.
1. Chapter 15A Loan or Grant
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Page 826 of 901
The City of Dubuque has determined that the making of loans or grants of public
funds to qualified industries and businesses is necessary to aid in the planning,
undertaking and completion of urban renewal projects authorized under this Plan
within the meaning of Section 384.24(3)(q) of the lowa Code. Accordingly, in
furtherance of the objectives of this Plan, the City of Dubuque may determine to
issue bonds or loan agreements, in reliance upon the authority of Section 384.24A,
Section 384.24(3)(q), Section 403.12 (general obligation bonds) or Section 403.9
(tax increment bonds), for the purpose of making loans or grants of public funds to
qualified businesses located within the District. Alternatively, the City may
determine to use available funds for the making of such loans or grants. In
determining qualifications of recipients and whether to make any such individual
loans or grants, the City of Dubuque shall consider one or more of the factors set
forth in Section 15A.1 of the lowa Code on a case-by-case basis.
2. Tax Increment Financinq
The City of Dubuque is prepared to utilize tax increment financing as a means of
financing eligible costs incurred to implement the Public Purpose Activities
identified in Part D of this Plan. Bonds, tax rebate agreements and/or loan
agreements may be issued by the City under the authority of Section 403.9 of the
lowa Code (tax increment bonds) or Section 384.24A, Section 384.24(3)(q) and
Section 403.12 (general obligation bonds).
The City acknowledges that the use of tax increment revenues delays the ability
of other local taxing bodies to realize immediately the direct tax benefits of new
development in the District. The City believes, however, that the use of tax
increment revenues to finance the development of new industrial land and to
promote private investment in the District is necessary in the public interest to
achieve the OBJECTIVES of this Plan. Without the use of this special financing
tool, new investment may not otherwise occur or may occur within another
jurisdiction. If new development does not take place in Dubuque, property values
could stagnate and the City, County and School District may receive less taxes
during the duration of this Plan than they would have if this Plan were not
implemented.
Tax increment financing will provide a long-term payback in overall increased tax
base for the City, County and School District. The initial public investment required
to generate new private investment will ultimately increase the taxable value of the
District well beyond its existing base value.
Tax increment reimbursement may be sought for, among other things, the
following costs to the extent they are incurred by the City:
a. Planning and administration of the Plan;
b. Construction of public infrastructure improvements and facilities within the
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District;
c. Acquisition, installation, maintenance and replacement of public
investments throughout the District including but not limited to street lights,
landscaping and buffers, signage and appropriate amenities;
d. Acquisition of land and/or buildings and preparation of same for sale or
lease to private developers, including any "write down" of the sale price of
the land and/or building;
e. Preservation, conservation, development or redevelopment of buildings or
facilities within the District to be sold or leased to qualified businesses;
f. Loans or grants to qualified businesses under Chapter 15A of the lowa
Code, including tax rebate payments, debt service payments on any bonds
issued to finance such loans or grants, for purposes of expanding the
business or activity, or other qualifying loan programs established in support
of the Plan;
g. Providing the matching share for a variety of local, state and federal grants
and loans; and
h. Any of the costs incurred in connection with any of the PUBLIC PURPOSE
ACTIVITIES described in Part D of this Plan.
3. Proposed Amount of Indebtedness
At this time, the extent of improvements and new development within the District
is only generally known. As such, the amount and duration for use of the tax
increment revenues for public improvements and/or private development can only
be estimated; however, the actual use and amount of tax increment revenues to
be used by the City for District activities will be determined at the time specific
development is proposed.
It is anticipated that the maximum amount of indebtedness which will qualify for
tax increment revenue reimbursement during the duration of this Plan, including
acquisition, public improvements and private development assistance within the
District, will not exceed $70,500,000.
The City of Dubuque's current general debt subject to the statutory debt limit is
$108,410,165 (a list of the outstanding obligations is found at Attachment C) and the
current statutory debt limit is $323,629,585.
H. STATE AND LOCAL REQUIREMENTS
All provisions necessary to conform with state and local laws have been complied with by
13
Page 828 of 901
the City of Dubuque in the implementation of this Plan and its supporting documents.
I. DURATION OF APPROVED URBAN RENEWAL PLAN
1. Subarea A
This Plan shall continue in effect for Subarea A until terminated by action of the
City Council, but in no event before the City of Dubuque has received full
reimbursement from all incremental taxes of its advances and principal and interest
payable on all Tax Increment Financing or general obligations issued to carry out
the OBJECTIVES of the Plan.
2. Subareas B, C, D, E, F, G, H, I, J, K, L, M, N, O, P, Q, R, S, T, U, V, W, X, and Y
This Plan shall continue in effect until terminated by the City Council; provided,
however, that the collection of tax increment revenues from properties located in
Subareas B, C, D, E, F, G, H, I, J, K, L, M, N, O, P, Q, R, S, T, U, V, W, X, and Y
shall be limited as provided by law (currently twenty (20) years from the calendar
year following the calendar 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 division of tax increment revenue as provided for in Section
403.19 (tax increment financing)of the lowa Code, or in which the City first includes
the Subarea in an ordinance for the division of tax increment revenue).
The DEVELOPMENT AND REDEVELOPMENT REQUIREMENTS established, or as
amended from time to time by the City of Dubuque Zoning Ordinance, shall remain in
effect in perpetuity.
J. SEVERABILITY
In the event one or more provisions contained in this Plan shall be held for any reason to
be invalid, illegal, unauthorized or unenforceable in any respect, such invalidity, illegality,
unauthorization or unenforceability shall not affect any other provision of this Plan and
this Plan shall be construed and implemented as if such provision had never been
contained herein.
K. AMENDMENT OF APPROVED URBAN RENEWAL PLAN
This Plan may be amended from time to time to respond to development opportunities.
Any such amendment shall conform to the requirements of Chapter 403 of the lowa Code.
Any change effecting any property or contractual right can be effectuated only in
accordance with applicable state and local law.
L. ATTACHMENTS
14
Page 829 of 901
A Urban Renewal District Map
A-1 District Map
A-2 New Subarea Map
B Land Use Maps
B-1 Existing Land Use
B-2 Proposed Land Use
C List of General Obligation Debt
D Legal Descriptions
15
Page 830 of 901
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Attachment C - List of General Obligation Debt Debt Management
City of Dubuque
Summary of Bonded Indebtedness
Date Average Year of Amount Principal Principal Interest Principal
of Interest Final of Outstanding Due Due Outstanding
Description Issue Rate Payment Issue 6/30/25 FY 2026 FY 2026 6/30/26
General Obligation Bonds
(Essential Corporate Purpose)
Airport New Terminal Furnishings ST20 Ref 6/2/21 2.00 % 2026 $ 25,000 $ 5,100 $ 5,100 $ 102 $ -
Airport Improvements Refunding 4/17/17 3.00 % 2030 282,200 115,800 24,800 3,474 91,000
Airport Improv-PFC Refunding 2012C 6/2/21 2.00% 2032 1,353,033 898,389 119,889 17,968 778,500
Airport Terminal Utility Improv-PFC 6/2/21 2.00 % 2034 490,000 350,000 35,000 7,000 315,000
Airport New Terminal Roads/Parking 4/4/16 2.79% 2036 635,927 371,199 31,652 11,003 339,547
Airport Reconstruct Taxiway Alpha 3/3/25 4.33 % 2044 534,004 534,004 12,684 29,983 521,320
Airport Improvements-FY26 Future 4.50% 2046 1,000,500 - 1,000,500
Building-Conf Center Energy Improv 6/20/19 3.00 % 2027 187,136 47,872 23,936 1,436 23,936
Building 18th Street Improv Sales Tax 20% 3/19/18 3.05 % 2026 391,913 56,545 56,545 1,782 -
Building City Hall Brickwork-ST20% 6/20/19 3.00 % 2027 236,448 64,329 32,164.56 5,325.95 32,164
Building Smart Meters Refunding 4/17/17 3.00% 2030 45,400 18,600 4,000 558 14,600
Building Federal Building Roof-ST20°/o 4/4/16 2.79 % 2035 268,404 156,672 13,359 4,644 143,313
Building 2nd Floor Engine House#1 08/01/203 4.70 % 2043 207,060 200,246 7,228 9,552 193,018
Civic Center Improvements-Sales Tax 20% 6/20/19 3.00 % 2027 323,146 87,916 43,958 7,279 43,958
Civic Center Chair Platform Section 3 6/20/19 3.00% 2027 59,340 15,180 7,590 455 7,590
DICW Expansion-South Siegert Farm 3/19/18 3.05 % 2026 239,534 34,559 34,559 1,088 -
DICW North Siegert Refunding 4/17/17 3.00% 2029 1,285,000 480,000 115,000 14,400 365,000
DICW Expansion Consult Refund 2012H 6/2/21 2.00 % 2032 95,580 63,366 8,496 1,267 54,870
DICW Exp S Siegert Refundin 2012C Tax 6/2/21 2.00% 2032 2,498,375 1,658,875 221,375 33,178 1,437,500
DICW Expansion-South Siegert Farm-Ex 6/20/19 3.00 % 2032 305,357 178,938 24,367 4,035 154,571
DICW Refund 2014C Taxable 6/2/21 2.00% 2034 1,145,000 825,000 80,000 16,500 745,000
DICW Webber Property 6/29/22 4.36 % 2042 5,500,000 5,405,000 50,000 230,713 5,355,000
DICWChavenelle Road-Non-Taxable 6/2/21 2.00% 2041 1,265,000 1,095,000 60,000 21,900 1,035,000
E911 Tower Relocation-Sales Tax 20% 6/20/19 3.00 % 2027 141,869 38,597 19,299 3,196 19,299
Finance General Ledger Software 6/2/21 2.00 % 2041 244,239 205,640 11,314 4,113 194,326
Finance General Ledger Software 6/29/22 4.07 % 2042 420,457 383,037 18,710 16,267 364,327
Fire Station#4 Improvements-Gaming 6/20/19 3.00 % 2027 188,054 41,522 20761 3438 20,761
Fire Truck Refunding-Debt Service Levy 4/17/17 3.00 % 2030 951,500 390,700 83,700 11,721 307,000
Fire Station#2 ST20 20 yr Refund 2014B 6/2/21 2.00% 2034 85,217 68,946 6046 1379 62,900
Park Imp ST20 20 yr Refund 2014B 6/2/21 2.00 % 2034 124,780 100,954 8,854 2,019 92,100
Fire Ambulance Replacement 4/17/17 3.00% 2030 230,000 100,000 20,000 3,000 80,000
Fire Structural Repairs 5&6/Quick Pump 6/20/19 3.00 % 2039 448,875 448,875 13,466 448,875
Fire Ladder/Pumper/HVAC FY21 6/2/21 2.00% 2041 810,153 682,118 37,528 13,642 644,590
Fire Ladder/Pumper/Ambulance 6/29/22 4.07 % 2042 1,924,543 1,761,963 81,290 70,677 1,680,673
Fire HVAC 08/01/203 4.70% 2043 188,790 182,570 6598 8,720 175,972
Fire Ambulance/Equipment/Building Improv 3/3/25 4.33 % 2044 3,653,911 3,653,911 86,820 205,227 3,567,091
Fire Ladder/Pumper 3/3/25 5.04% 2044 2,141,750 2,141,750 48,750 130,719 2,093,000
Fire Equipment Replacement-FY26 Future 4.50 % 2046 401,600 - 401,060
Fire Station Improvements-FY26 Future 4.50 % 2046 100,000 - 100,000
Franchise Fee Settlement Judgment Bond 4/4/16 2.93 % 2035 2,830,000 1,615,000 145,000 50,825 1,470,000
GDTIF Colts Building Renovation 6/20/19 3.00 % 2039 1,575,000 1,295,000 75,000 38,850 1,220,000
GDTIF-Parks Jackson/Clock Non-Taxable 6/2/21 2.00 % 2041 535,000 535,000 30,000 10,700 505,000
GDTIF-DT Parking Ramp 6/2/21 2.00% 2036 880,167 760,764 61,407 15,215 699,357
GDTIF Eng Dock Expansion 6/2/21 2.00 % 2036 409,833 354,235 28,593 7,085 325,642
246 Page 835 of 901
Attachment C - List of General Obligation Debt Debt Management
Date Average Year of Amount Principal Principal Interest Principal
of Interest Final of Outstanding Due Due Outstanding
Description Issue Rate Payment Issue 6/30/25 FY 2026 FY 2026 6/30/26
GDTIF DT Parking Ramp 6/29/2022 4.36 % 2042 975,000 935,000 40,000 39,853 895,000
GDTIF Docks/Five FlagsAC 6/29/22 4.36 % 2042 745,000 715,000 30,000 30,468 685,000
GDTIF Five Flags/Parking Ramps 8/1/23 4.70% 2043 1,080,000 1,045,000 40,000 49,933 1,005,000
GDTIF Chaplain SchmittAmphitheater 3/3/25 5.06 % 2044 8,945,000 8,945,000 - 451,239 8,945,000
GDTIFABC/Parking/Federal Building 3/3/25 5.04 % 2044 5,075,000 5,075,000 115,000 309,787 4,960,000
GDTIF Reimagine Comiskey-FY26 Future 4.50 % 2046 1,697,000 - - - 1,697,000
GDTIF Federal Building Renovation-FY26 Future 4.50% 2046 945,600 - 945,600
GDTIF Parking Ramp Major Maint-FY26 Future 4.50 % 2046 2,857,400 - - - 2,857,400
GDTIF Downtown Housing Refunding 4/17/17 3.00% 2030 2,120,000 970,000 180,000 31,705 790,000
GDTIF Millwork District Refunding 4/17/17 3.00 % 2030 2,080,000 910,000 170,000 27,300 740,000
GDTIF-7th SU2-Way Conversion 6/2/21 2.00% 2031 3,204,576 2,021,405 315,265 40,428 1,706,140
GDTIF-Intermodal 2012A Refunding 6/2/21 2.00 % 2031 2,545,000 1,605,000 250,000 32,100 1,355,000
GDTIF 5th St Restroom/MFC 2012H Ref 6/2/21 2.00% 2032 1,254,420 831,634 111,504 16,633 720,130
GDTIF Wash Neigh Refunding 2012C Tax 6/2/21 2.00 % 2032 493,592 327,736 43,736 6,555 284,000
GDTIF 2014C Taxable Refunding 6/2/21 2.00% 2034 5,385,000 3,885,000 395,000 77,700 3,490,000
GDTIF 20146 Refunding 6/2/21 2.00 % 2034 155,000 115,000 10,000 2,300 105,000
Library Improvements-Sales Tax 20% 6/20/19 3.00% 2022 39,408 10,721 5,361 888 5,361
Library Improvements Sales Tax 20% 6/2/21 2.00 % 2027 84,526 28,737 14,297 575 14,440
Park Development-Sales Tax 20%FY26 Future 4.50 % 2046 505,000 505,000
Park Improvements-Sales Tax 20% 6/20/19 3.00 % 2027 47,290 12,866 6,433 1,065 6,433
Park Water System Study Refunding 4/17/17 3.00% 2030 60,000 24,600 5,300 738 19,300
Park Ham House-Sales Tax 20% 4/4/16 2.79 % 2035 200,668 117,132 9,988 3,472 107,144
Park Skate Park 6/20/19 3.00% 2027 613,524 156,948 78,474 4,708 78,474
Parking Port of Dubuque Parking Ramp 3/19/18 3.05 % 2026 373,553 53,896 53,896 1,698 -
Parking Central Ave Ramp Refunding 4/17/17 3.00% 2030 6,380,000 2,430,000 575,000 72,900 1,855,000
Parking lowa Street Ramp Improvements 3/19/18 2.91 % 2031 45,516 23,502 3,597 705 19,905
Parking Locust Ramp Security Cameras 6/20/19 3.00% 2033 126,054 67,711 9,747 1,614 57,964
Parking Improvements Refunding 2014B 6/2/21 2.00 % 2034 125,000 85,000 10,000 1,700 75,000
Parking Improvements Taxable Ref 6/2/21 2.00% 2034 220,000 160,000 15,000 3,200 145,000
Police CAD Software-Gaming Ref 6/2/21 2.00 % 2030 160,000 90,000 20,000 1,800 70,000
Public Works Equip Refunding 4/17/17 3.00% 2030 392,000 160,900 34,500 4,827 126,400
Public Works Radio Replacement 3/19/18 2.91 % 2028 110,000 34,874 10,732 1,046 24,142
PW Curb Ramp/Engineering Street Improv 6/2/21 2.00 % 2034 885,000 645,000 65,000 12,900 580,000
Rec Improvements Sales Tax 20%Ref 6/2/21 2.00 % 2028 7,572 3,309 1,092 66 2,217
Rec Ice Center Settling Remediation/Imp 08/01/203 4.70% 2043 4,614,150 4,462,185 161,175 213,016 4,301,010
Rec Ice Center Dehumidification 3/3/25 5.04 % 2044 1,153,250 1,153,250 26,250 70,387 1,127,000
Sanitary Improvements Refunding 4/17/17 3.00% 2030 660,000 290,000 55,000 8,700 235,000
Sanitary Sewer Improvements 3/19/18 2.91 % 2031 1,030,009 531,819 81,402 15,954 450,417
Sanitary Forcemain Refunding 2012E 6/2/21 2.00% 2032 376,122 242,934 34,096 35,162 208,838
Sanitary Sewer Improvements 6/20/19 3.00 % 2033 1,124,412 657,648 87,722 14,525 569,926
Sanitary Sewer Improvements Ref 6/2/2021 2.00 % 2034 4,390,000 3,160,000 320,000 63,200 2,840,000
Sanitary Sewer Improvements 4/4/16 2.79 % 2035 2,405,000 1,405,000 125,000 41,606 1,280,000
Solid Waste Collection Refunding 4/17/17 3.00% 2030 51,300 21,100 4500 633 16,600
Solid Waste Collection 3/19/18 2.91 % 2031 27,447 14,172 2,169 426 12,003
Solid Waste Collection 3/3/25 4.33% 2044 862,085 862,085 20,484 48,421 841,601
Solid Waste Collection-FY26 Future 4.50 % 2046 220,000 - 220,000
Stormwater Refunding 4/4/16 2.91 % 2028 6,270,000 760,000 245,000 22,800 515,000
Stormwater Improvements Refunding 4/17/17 3.00 % 2030 2,015,000 835,000 170,000 25,050 665,000
Stormwater Improvements 3/19/18 2.91 % 2031 1,714,542 885,275 135,501 26,558 749,774
Stormwater Improvements Ref 6/2/21 2.00 % 2031 1,115,424 703,595 109,735 14,072 593,860
Stormwater Improvements Ref 6/2/21 2.00% 2032 77,131 49,818 6,992 996 42,826
Stormwater Improvements 6/20/19 3.00 % 2033 290,796 174,110 24,367 4,035 149,743
Stormwater Upper Bee Branch SRF NA 4/30/21 1.18% 2037 22,138,000 16,114,000 1,258,000 230,430 14,856,000
Streetlight Replacement Refunding-ST 4/17/17 3.00 % 2030 4,900 2,100 400 63 1,700
Street FEMA Land Buyout-Gaming 6/20/19 3.00% 2027 64,901 16,960 8,480 1,404 8,480
Street Fiber/Sidewalk/Lights Refunding RUT 4/17/2017 3.00 % 2030 258,600 106,200 22,800 3,186 83,400
StreetSouthwestArterial 3/19/2018 2.91 % 2031 771,557 398,383 60,977 11,952 337,406
Street SouthwestArterial-Refunding 2012E 6/2/21 2.00 % 2032 827,747 576,371 70,002 11,527 506,369
247 Page 836 of 901
Attachment C - List of General Obligation Debt Debt Management
Date Average Year of Amount Principal Principal Interest Principal
of Interest Final of Outstanding Due Due Outstanding
Description Issue Rate Payment Issue 6/30/25 FY 2026 FY 2026 6/30/26
Transit Radio Replacement 3/19/18 2.91 % 2028 95,000 30,124 9,268 904 20,856
Transit Midtown Transfer 6/20/19 3.00 % 2039 216,125 216,125 6,484 216,125
Transit Vehicle Replacement 6/2/21 2.00 % 2041 780,609 657,243 36,159 13,145 621,084
WaterSystem Improvements 3/19/18 2.91 % 2031 1,155,930 596,846 91,354 17,906 505,492
Water Improv Refunding 2012E 6/2/21 2.00% 2032 369,768 238,830 33,520 4,777 205,310
WaterSystem Improvements 6/20/19 3.00 % 2033 1,323,107 773,684 102,342 16,946 671,342
Water System Improvements Ref 6/2/21 2.00% 2034 7,470,000 5,380,000 550,000 107,600 4,830,000
WaterSystem Improvements 4/4/16 2.79 % 2035 635,000 375,000 35,000 11,088 340,000
Total General Obligation Bonds 151,099,706 100,599,000 8,307,989.56 3,306,757.95 100,017,572
Less Annual Appropriation G.O. - (14,625,570) - - (13,369,544)
Total G.O.Bonds Subject to Debt Limit 151,099,706 85,973,430 8,307,990 3,306,758 86,648,028
Tax Increment
Port of Dubuque Parking Ramp 10-16-07 7.50 % 2037 23,025,000 15,565,000 845,000 1,167,375 14,720,000
Total Tax Increment Bonds 23,025,000 15,565,000 845,000 1,167,375 14,720,000
Total Tax Increment $23,025,000 $15,565,000 $ 845,000 $ 1,167,375 $14,720,000
TIF bond issue for the Port of Dubuque Parking Ramp backed by Greater powntown TIF&a minimum assessment agreement
Tax Increment
Economic Development TIF Rebate Agreements
Dubuque Screw (DICW) 6/19/06 Rebate 2019 $ 345,516 $ 19,728 $ 19,728 $ - $ 19,728
Geisler Brothers(DICW) 9/29/22 Rebate 2035 1,290 1,291 1,291 - 1,291
Seippel Warehouse(DICW) 9/29/22 Rebate 2035 442,190 442,190 442,190 - 442,190
Giese III(DICW) 4/19/21 Rebate 2033 55,171 55,171 55,171 - 55,171
Medline (DICW) 11/19/07 Rebate 2031 1,600,279 397,349 397,349 - 397,349
Simmons Pet Food(DICW) 12/9/20 Rebate 2030 397,918 476,354 476,354 - 476,354
Hodge(DICW) 4/6/20 Rebate 2035 257,073 518,208 518,208 - 518,208
Green Industrial Supply(DICW) 8/15/11 Rebate 2023 2,908,812 155,273 155,273 - 155,273
Appropriation 3/17/14 Rebate 2026 32,510 75,164 75,164
Appropriation 1/14/16 Rebate 2028 33,666 69,586 69,586 - 69,586
Rite Hite(DICW)Non-Appropriation 1/14/17 Rebate 2030 24,190 140,629 140,629 - 140,629
2026) 4/21/08 Rebate 2026 8,250,067 251,779 251,779 - -
Linseed Oil(GDTIF)Multi-Res 3/7/13 Rebate 2030 576,504 84,525 16,905 - 67,620
Appropriation) 5/13/20 Rebate 2031 75,660 178,160 178,160 - 178,160
Marquette Hall(GDTIF)(Non-Appropriation) 5/20/19 Rebate 2031 9,170 4,960 4,960 - 4,960
3Amigos(GDTIF)(Non-Appropriation) 4/15/19 Rebate 2031 2,516 3,114 3,114 - 3,114
210 Jones(GDTIF)(Non-Appropriation) 6/19/17 Rebate 2031 10,348 24,525 24,525 - 24,525
Dupaco(GDTIF)NA 1/22/19 Rebate 2038 173,225 173,225 173,225 - 173,225
Klauer(GDTIF)NA 1/12/22 Rebate 2035 104,380 104,380 104,380 - 104,380
McCoy Group(GDTIF) 6/20/23 Rebate 2035 248,980 248,890 248,890 - 248,890
Appropriation) 3/18/19 Rebate 2031 5,626 12,196 12,196 - 12,196
Julien Hotel(GDTIF) 4/21/08 Rebate 2026 3,260,286 264,175 264,175
44 Main(GDTIF)Multi-Res 10/18/10 Rebate 2027 446,799 158,562 79,281 - 79,281
Barker Financial(GDTIF)Multi-Res 8/16/10 Rebate 2027 297,282 13,545 13,545
253 Main St.(GDTIF)(Non-Appropriation) 4/6/15 Rebate 2027 5,798 3,082 3,082 - 3,082
Spahn and Rose (GDTIF)NA 4/21/14 Rebate 2027 108,221 119,222 119,222 - 119,222
Franklin Investment-Multires(GDTIF) 4/4/11 Rebate 2028 437,225 62,637 20,879 - 41,758
Plastic Center Betty Jane Block(GDTIF) 2/7/11 Rebate 2028 148,957 20,241 6,747 - 13,494
Caradco(GDTIF)Multi-Res 3/21/11 Rebate 2028 1,499,442 388,674 129,558 - 259,116
Bonson 356 Main St.(GDTIF)Multi-Res 12/19/11 Rebate 2028 152,286 28,767 9,589 - 19,178
Roshek Building(GDTIF)NA 2/17/09 Rebate 2030 5,149,852 388,088 388,088 - 388,088
Novelty Iron Works(GDTIF)NA Multi-Res 6/17/13 Rebate 2031 33,105 196,926 196,926 - 196,926
Switch Development 6/20/23 Rebate 2035 5,766 5,766 5,766 - 5,766
Gardens 9/28/20 Rebate 2038 428,116 428,116 32,932 - 395,184
Rockfarm Holdings(TECH)NA 10/7/14 Rebate 2027 42,301 47,176 47,176 - 47,176
Total TIF Rebates 27,570,527 5,561,674 4,686,043 - 4,661,120
Bowling&Beyond Lease Buyout 10-15-12 Buyout 2032 1,000,000 350,000 50,000 - 300,000
24$ Page 837 of 901
Attachment C - List of General Obligation Debt Debt Management
Date Average Year of Amount Principal Principal Interest Principal
of Interest Final of Outstanding Due Due Outstanding
Description Issue Rate Payment Issue 6/30/25 FY 2026 FY 2026 6/30/26
lowa Finance Authority Loan-Caradco 12-01-10 3.0000 % 2030 4,500,000 2,314,171 233,154 67,690 2,081,017
Total OtherLns-Rev Backed 5,500,000 2,664,171 283,154 67,690 2,381,017
Total City Indebtedness Subiect to Debt Limit $207,195,233 $109,764,275 $ 14,122,187 $ 4,541,823 $108,410,165
Revenue Bonds
Sanitary Northfork Catfish Improv SRF 1/13/10 3.25 % 2031 $ 912,000 $ 285,000 $ 53,000 $ 9,263 $ 232,000
Sanitary WRRC Upgrade SRF 8/18/10 3.25 % 2039 74,285,000 44,755,000 2,802,000 895,099 41,953,000
Sanitary WRRC Cogeneration SRF 5/17/13 2.00 % 2033 3,048,000 1,366,000 159,000 27,320 1,207,000
Sanitary Kerper Boulevard&Sponsor SRF 3/8/19 1.00% 2038 2,763,000 1,781,000 131,000 17,810 1,650,000
Sanitary 42"Force Main WQFP Loan 3/3/23 1.00 % 2043 1,950,000 1,773,000 90,000 17,730 1,683,000
Sanitary Granger Creek&Force Main 9/20/2024 2.61 % 2045 2,536,000 2,536,000 97,000 64,737 2,439,000
Sanitary Old Mill Lift Station 2/7/2025 2.54 % 2046 26,221,000 26,221,000 - 475,942 26,221,000
Sanitary Projects-FY25 Future 2.60% 2045 14,412,250 14,412,250 586,330 340,451 13,825,920
Sanitary Projects-FY26 Future 2.60 % 2046 20,079,873 20,079,873
Stormwater Lower Bee Branch SRF 10/27/10 3.25 % 2041 7,850,000 5,097,000 248,000 165,652 4,849,000
Stormwater Lower Bee Branch SRF 9/1/14 2.00 % 2034 1,029,000 151,000 18,000 3,020 133,000
Stormwater Northfork Catfish Improv.SRF 1/13/10 3.25% 2031 800,000 250,000 47,000 8,125 203,000
Stormwater Sales Tax Increment Rev NA 6/15/15 3.72 % 2031 20,800,000 14,575,000 2,225,000 546,032 12,350,000
Stormwater Sales Tax Revenue -GO 5/19/14 3.23% 2029 7,190,000 4,875,000 1,125,000 219,250 3,750,000
Stormwater Upper Bee Branch RR SRF 6/7/2019 2.00 % 2040 16,382,000 12,873,000 744,000 257,461 12,129,000
Stormwater West 32nd Detention SRF 1/14/09 3.25 % 2028 1,847,000 355,000 115,000 11,538 240,000
Stormwater Projects-FY26 Future 2.60 % 2046 632,643 632,643
Water Webber Extension-FY22 P&D 1/7/22 -% 2047 1,570,000 1,469,662 68,575 29,052 1,401,087
Water Projects-FY25 Future 2.60 % 2045 10,096,428 10,096,428 410,751 238,501 9,685,677
Water Projects-FY26 Future 2.60 % 2046 750,000 - - - 750,000
Water Roosevelt Water Tower SRF 8/9/19 2.00 % 2040 4,400,000 3,445,000 203,000 68,900 3,242,000
Water CIWA Purchase&Improvements 7/7/17 2.00% 2036 8,613,761 5,804,000 439,000 116,080 5,365,000
Water-Clear Well Reservoirs SRF 10/18/07 3.25 % 2028 915,000 177,000 57,000 3,540 120,000
Water Meter Change Out Program SRF 2/12/10 3.25 % 2031 6,394,000 2,343,000 360,000 76,265 1,983,000
Water System Improvements&Ext.
Refunding 8/18/21 2.00 % 2030 3,505,000 2,055,000 390,000 41,100 1,665,000
Total Revenue Bonds 238,981,955 156,695,340 10,368,656 3,632,868 167,789,200
Less Annual Appropriation Revenue Bds - (11,803,968) - - (9,581,282)
Net Revenue Bonds 238,981,955 144,891,372 10,368,656 3,632,868 158,207,918
Total City Indebtedness $446,177,188 $281,085,185 $24,490,843 $ 8,174,691 $289,568,909
Statutory Debt Limit $321,926,120 $323,629,585
%of Debt Limit Used 34.10 °/a 33.50%
Remaining Debt Capacity $212,161,846. $215,219,420
249 Page 838 of 901
ATTACHMENT D
DUBUQUE INDUSTRIAL CENTER ECONOMIC DEVELOPMENT
DISTRICT
(2026.1) March 4, 2026
LEGAL DESCRIPTION:
Subarea A of the District consists of the real property legally described as follows:
■ All of Dubuque Industrial Center Eighth Addition; and
■ All of Lot 1 Dubuque Industrial Center 13th Addition; and
■ Lot 2 Dubuque Industrial Center 13th Addition; and
■ Lot 1-2-2 Dubuque Industrial Center Fifth Addition; and
■ Lot 1 Dubuque Industrial Center Fifth Addition; and
■ Lot 1 Dubuque Industrial Center 11th Addition; and
■ Lot 1 of 2 of Dubuque Industrial Center Fifth Addition; and
■ Lot 1 of 2 of Dubuque Industrial Center Fifth Addition; and
■ Lot 1-3 Dubuque Industrial Center 12th Addition; and
■ Lot 1 of lot 3 of final plat of lot 1 of Dubuque Industrial Center First Addition; and
■ Lot 1 Dubuque Industrial Center 10th Addition; and
■ Lot 2-3 Dubuque Industrial Center 12th Addition; and
■ Lots 1 & 2 of final plat of lot 1 of Dubuque Industrial Center First Addition; and
■ Lot 1 Dubuque Industrial Center 12th Addition; and
■ Lot 2 Dubuque Industrial Center Ninth Addition; and
■ Lot 2 Dubuque Industrial Center 12th Addition; and
■ Lot 2-2 Dubuque Industrial Center Sixth Addition; and
■ Lot 3 Dubuque Industrial Center Ninth Addition; and
■ Lot 1 Dubuque Industrial Center Sixth Addition; and
■ Lot 2 of 2 Dubuque Industrial Center 7th Addition; and
■ Lot 2-1 Walter Addition; and
■ Lot 2-1 Walter Addition; and
■ And all adjoining public right-of-way, all in the City of Dubuque, Dubuque County,
lowa.
Subarea B of the District consists of the real property legally described as follows:
Page 839 of 901
■ Lots 1, 3, 4, 1 of 5, 6 and H of Dubuque Industrial Center West as originally
platted; and
■ Lots 1, 2, 3, 4, 5, 6, , and C of Dubuque Industrial Center West 2nd Addition as
originally platted; and
■ Lots 1, 2, 3, 4, B, and C of Dubuque Industrial Center West 4th Addition as
originally platted; and
■ Lots 1 of 1, 1 of 2, 2 of 2, 1 of 3, 2 of 3, A, C, and D of Dubuque Industrial Center
West 5th Addition as originally platted; and
■ Lot 1 and Lot A of Dubuque Industrial Center West 6th Addition as originally
platted; and
■ Lots 1, 1 of 2, and 2 of 2 of Dubuque Industrial Center West 7th Addition as
originally platted; and
■ Lot 2 of 1 of the Southwest Quarter of the Southwest Quarter and Lot 2 of 1 of
the Southeast Quarter of the Southwest Quarter all in Section 30, Township 89
North, Range 2 East, 5th Principal Meridian as originally platted; and
■ and all that part of a 100-foot-wide strip of the Chicago Central Pacific Railroad
right-of-way lying in the SE 1/4 of Section 30, the SE 1/4 of the SW 1/4 of Section
30, the NW 1/4 of Section 31, and the NE 1/4 of Section 31 all in T89N, R2E, of
the 5th P.M. Dubuque County, lowa, the centerline of which is more particularly
described as follows: beginning at a point of intersection with the easterly line of
the SE 1/4 of Section 30, T89N, R2E, of the 5th P.M., thence southwesterly
along the centerline of said railroad 2,700 feet, more or less a point of
intersection with the westerly line of the SE 1/4 of said Section 30; thence
southwesterly continuing along said centerline 845 feet, more or less, to a point
where the railroad right-of-way widens to 200 feet, said point being the terminus
of this description; and
■ all that part of a 100-foot-wide strip of the Chicago Central Pacific Railroad right-
of-way lying in the Balance of Lot 1 of 1 of the Southwest Quarter of the
Southwest Quarter in Section 29, Township 89 North, Range 2 East, 5th
Principal Meridian; and
■ any adjoining public street right-of-way all in the City of Dubuque, Dubuque
County, lowa.
■ Excepting therefrom Lot 1 of Lot 4 of Dubuque Industrial Center West 4th Addition
in the City of Dubuque, lowa, according to the recorded plat thereof
Subarea C of the District consists of the real property legally described as follows:
■ Lot 1 of Dubuque Industrial Center North Second Addition; and
■ Lots 2 of Dubuque Industrial Center North First Addition; and
Page 840 of 901
■ Lot 3 of Dubuque Industrial Center North First Addition, excepting the following
part of said Lot 3:
■ Part Lot 3 in the Dubuque Industrial Center North First Addition in the City of
Dubuque, Dubuque County, lowa, Except Lot `A' of Lot 3 in Dubuque Industrial
Center North First Addition in the City of Dubuque, Dubuque County, lowa,
described as follows: Commencing at the southeast corner of said Lot 3; thence
N00°36'04"W, 364.16 feet along the east line of said Lot 3; thence S89°24'16"W,
502.28 feet along the outside face of the south wall of the existing building to the
point of beginning; thence S00°35'44"E,
■ 37.00 feet; thence S89°24'16"W, 210.00 feet; thence N00°35'44"W, 362.00 feet;
thence N89°24'16"E, 255.00 feet to the northerly extension of the outside face of
the west wall of the existing building; then S00°35'44"E, 357.00 feet along said
face of the west wall of the southwest corner of the existing building; thence
N89°24'16"E, 125.00 feet along the face of the south wall of the existing building
to the point of beginning, containing 2.258 acres.; and
■ C of Dubuque Industrial Center North First Addition, excepting the following part
of said Lot C: Commencing at the northwest corner of Lot 1 in Dubuque Industrial
Center North Second Addition in the City of Dubuque, lowa; Thence North 87
degrees 35 minutes 13 seconds East along the north line of said Lot 1, 65.47 feet
to the Point of Beginning; Thence North 87 degrees 35 minutes 13 seconds East
continuing along said north line of Lot 1, 467.29 feet; Thence South 82 degrees
04 minutes 06 seconds East continuing along said north line of Lot 1, 212.63
feet; Thence North 19 degrees 12 minutes 36 seconds East, 433.37 feet, to a
point on the easterly line of Lot 2 in Dubuque Industrial Center North Third
Addition in the City of Dubuque, lowa; Thence North 90 degrees 00 minutes 00
seconds West, 231.12 feet; Thence North 60 degrees 11 minutes 47 seconds
West, 280.07 feet; Thence North 51 degrees 38 minutes 25 seconds West,
318.12 feet; Thence South 57 degrees 28 minutes 14 seconds West, 86.87 feet;
Thence South 18 degrees 59 minutes 51 seconds East, 140.84 feet; Thence
South 51 degrees 57 minutes 52 seconds East, 101.08 feet; Thence South 01
degree 57 minutes 06 seconds East, 108.09 feet; Thence South 33 degrees 59
minutes 54 seconds East, 90.10 feet; Thence South 44 degrees 57 minutes 34
seconds East, 130.53 feet; Thence South 12 degrees 19 minutes 12 seconds
West, 171.97 feet; Thence South 87 degrees 35 minutes 13 seconds West,
260.33 feet; Thence South 02 degrees 35 minutes 19 seconds East, 40.00 feet,
to the Point of Beginning, said part of Lot C contains 6.59 acres, more or less.
■ Lot A of Dubuque Industrial Center North First Addition, excepting that Part of
said Lot A originally platted as Lot 2 of the SW '/4 of the NW '/4 of Sec. 30, T89N,
R2E of the 5th PM; and
Page 841 of 901
■ Any adjoining public street right-of-way, all in the City of Dubuque, Dubuque
County, lowa.
Subarea D of the District consists of the real property legally described as follows:
■ Lots 1, 2, and B and all of the right of way of Chavenelle Court in Dubuque
Industrial Center West 8th Addition in the City of Dubuque, Dubuque County,
lowa.
Subarea E of the District consists of the real property legally described as follows:
■ All of Dubuque Industrial Center South First Addition in the City of Dubuque,
lowa, except Lot 2 of Dubuque Industrial Center South First Addition in the City
of Dubuque, lowa; and
■ All of Seippel Road right of way from the north boundary line of Lot 1 of 1 of
South Fork Subdivision No. 1 in the City of Dubuque, to the south boundary lines
of Lot H of Dubuque Industrial Center West and Lot 1 of Dubuque Industrial
Center West 2nd Addition in the City of Dubuque, Dubuque County, lowa,
including crossings at the intersections of Old Highway Road and Chicago
Central & Pacific Railroad rights-of-way.
Subarea F of the District consists of the real property legally described as follows:
■ Lot one (1) of Graf Farm Subdivision #2, Dubuque County, lowa, according to the
recorded plat thereof;
■ Lot 1 of Lot 1 of Lot 1 of Lot 1 of West One-half of Northeast One-quarter,
Section 25, Township 89 North , Range 1 East of the 5th Principal Meridian, in
Center Township , Dubuque County , lowa;
■ Lot 2 in "W.A. Norman Place" in Section 25, Center Township, Dubuque County,
lowa, according to the plat thereof; and
■ The NW 1/4 of the SE 1/4 of Section 25, Township 89 North, Range 1 East of the
5th P.M., in Center Township, Dubuque County, lowa.
Subarea G of the District consists of the real property legally described as follows:
■ The South one-half of the Northwest Quarter of Section 29, Township 89 North,
Range 2 East of the 5th Principal Meridian, in the City of Dubuque, lowa.
■ Lot 1 of Lot 1 of the Northwest Quarter of the Northwest Quarter of Section 29,
Township 89 North, Range 2 East of the 5t" Principal Meridian, in the City of
Dubuque, lowa.
Page 842 of 901
■ Lot 2 of McFadden Farm Place #2, in the City of Dubuque, lowa.
■ Lot 2 of McFadden Farm Place, in the City of Dubuque, lowa.
■ Lot A of Lot 1 of 1 of the Southwest Quarter of the Southwest Quarter of Section
29, Township 89 North, Range 2 East of the 5t" Principal Meridian, in the City of
Dubuque, lowa.
■ Lot A of Lot 1 of 1 of the Northwest Quarter of the Southwest Quarter of Section
29, Township 89 North, Range 2 East of the 5t" Principal Meridian, in the City of
Dubuque, lowa.
■ All in the City of Dubuque, Dubuque County, lowa.
Subarea H of the District consists of the real property legally described as follows:
■ Lot 1 of the Northeast '/4 of the Northeast '/4, and Lot 2 of Lot 1 of Lot 1 of Lot 2 of
the Northeast '/4 of the Northeast '/4, of Section 30, in Township 89 North, Range
2 East of the 5th Principal Meridian, in the City of Dubuque, lowa.
Subarea I of the District consists of the real property legally described as follows:
■ Lot 2 Seippel Road Place #2, Dubuque County, lowa.
■ Lot 2-1-1 of the Southeast Quarter of the Southeast Quarter of Section 25,
Township 89 North, Range 2 East of the 5th Principal Meridian, Dubuque County,
I owa
Subarea J of the District consists of the real property legally described as follows:
■ Lot 2 Julien Care Place, Dubuque County, lowa.
■ Lot 3 Julien Care Place, Dubuque County, lowa
■ Lot 2-1 Julien Care Place, Dubuque County, lowa
Subarea K of the District consists of the real property legally described as follows:
■ Lot 1 of Dubuque Industrial Center North Third Addition, in the City of Dubuque,
lowa.
Subarea L of the District shall include the following described properties:
Page 843 of 901
■ Lot 1 of Loretta Bahl's Homestead, in the City of Dubuque, lowa, comprised of
Lot 1 of the West 30 Acres of the Southwest '/4 of the Southeast '/4, Section 19,
Township 89 North, Range 2 East of the 5th P.M.
Subarea M of the District shall include the following described properties:
■ Lot 2 of the Subdivision of Lot 2 of the Northeast '/4 of the Northeast '/4 of Section
30, Township 89 North, Range 2 East of the 5th P.M.
Subarea N of the District shall include the following described properties:
■ Lot 1 of Dubuque Industrial Center North First Addition, in the City of Dubuque,
lowa; and
■ All of the street right of way of Innovation Drive adjacent to Lot 1 of Dubuque
Industrial Center North First Addition, in the City of Dubuque, lowa.
Subarea O of the District shall include the following described properties:
■ Lot 2 of Dubuque Industrial Center North Third Addition, in the City of Dubuque,
lowa; and
■ A Part of Lot C in Dubuque Industrial Center North First Addition in the City of
Dubuque, lowa, being more particularly described as follows:
■ Commencing at the northwest corner of Lot 1 in Dubuque Industrial Center North
Second Addition in the City of Dubuque, lowa;
■ Thence North 87 degrees 35 minutes 13 seconds East along the north line of
said Lot 1, 65.47 feet to the Point of Beginning;
■ Thence North 87 degrees 35 minutes 13 seconds East continuing along said
north line of Lot 1, 467.29 feet;
■ Thence South 82 degrees 04 minutes 06 seconds East continuing along said
north line of Lot 1, 212.63 feet;
■ Thence North 19 degrees 12 minutes 36 seconds East, 433.37 feet, to a point on
the easterly line of Lot 2 in Dubuque Industrial Center North Third Addition in the
City of Dubuque, lowa;
■ Thence North 90 degrees 00 minutes 00 seconds West, 231.12 feet;
■ Thence North 60 degrees 11 minutes 47 seconds West, 280.07 feet;
■ Thence North 51 degrees 38 minutes 25 seconds West, 318.12 feet;
Page 844 of 901
■ Thence South 57 degrees 28 minutes 14 seconds West, 86.87 feet;
■ Thence South 18 degrees 59 minutes 51 seconds East, 140.84 feet;
■ Thence South 51 degrees 57 minutes 52 seconds East, 101.08 feet;
■ Thence South 01 degree 57 minutes 06 seconds East, 108.09 feet;
■ Thence South 33 degrees 59 minutes 54 seconds East, 90.10 feet;
■ Thence South 44 degrees 57 minutes 34 seconds East, 130.53 feet;
■ Thence South 12 degrees 19 minutes 12 seconds West, 171.97 feet;
■ Thence South 87 degrees 35 minutes 13 seconds West, 260.33 feet;
■ Thence South 02 degrees 35 minutes 19 seconds East, 40.00 feet, to the Point
of Beginning, said part of Lot C contains 6.59 acres, more or less.
■ All in the City of Dubuque, lowa
Subarea P of the District shall include the following described properties:
■ Lot 2 of Wertzberger Acres No. 3, in Table Mound Township, Dubuque County,
lowa, according to the recorded Plat thereof; and
■ The Southwest 1/4 of the Northeast 1/4, Lot 1 of the Northwest 1/4 of the
Northeast 1/4, Lot 1 of Lot 1 of the Northeast 1/4 of the Northeast 1/4, and Lot 2
of the Southeast 1/4 of the Northeast 1/4, in Section 14, Township 88 North,
Range 2 East of the 5th P.M., in Dubuque County, lowa, according to United
States Government Survey and the recorded Plats thereof, excepting therefrom
that land acquired for highway right of way by the lowa Department of
Transportation known as Lot A of Lot 1 of the Northwest 1/4 of the Northeast 1/4
and of Lot 1 of Lot 1 of the Northeast 1/4 of the Northeast 1/4 and of Lot 2 of the
Southeast 1/4 of the Northeast 1/4, all in Section 14, Township 88 North, Range
2 East of the 5th P.M., County of Dubuque, State of lowa, containing 11.95 acres
and as shown and described in the Warranty Deed filed as Instrument Number
2010-00003964 in the Dubuque County Recorder's Office, and excepting
therefrom that land acquired for highway right of way by the lowa Department of
Transportation known as Lot B of Lot 1 of Lot 1 of the Northeast 1/4 of the
Northeast 1/4 and of Lot 2 of the Southeast 1/4 of the Northeast 1/4, all in
Section 14, Township 88 North, Range 2 East of the 5th P.M., County of
Dubuque, State of lowa, containing 0.62 acres and as shown and described in
the Warranty Deed filed as Instrument Number 2011-00011776 in the Dubuque
County Recorder's Office; and
■ All that land acquired for highway right of way by the lowa Department of
Transportation known as Lot A of Lot 1 of the Northwest 1/4 of the Northeast 1/4
and of Lot 1 of Lot 1 of the Northeast 1/4 of the Northeast 1/4 and of Lot 2 of the
Southeast 1/4 of the Northeast 1/4, all in Section 14, Township 88 North, Range
Page 845 of 901
2 East of the 5th P.M., County of Dubuque, State of lowa, containing 11.95 acres
and as shown and described in the warranty deed filed as instrument number
2010-00003964 in the Dubuque County Recorder's Office, and
■ All that land acquired for highway right of way by the lowa Department of
Transportation known as Lot B of Lot 1 of Lot 1 of the Northeast 1/4 of the
Northeast 1/4 and of Lot 2 of the Southeast 1/4 of the Northeast 1/4, all in
Section 14, Township 88 North, Range 2 East of the 5th P.M., County of
Dubuque, State of lowa, containing 0.62 acres and as shown and described in
the warranty deed filed as instrument number 2011-00011776 in the Dubuque
County Recorder's Office; and
■ All that land acquired for highway right of way by the lowa Department of
Transportation known as Lot A of Lot 2 of the Southwest 1/4 of the Northwest
1/4, all in Section 13, Township 88 North, Range 2 East of the 5th P.M., County
of Dubuque, State of lowa, containing 7.50 acres and as shown and described in
the warranty deed filed as instrument number 2010-00007163 in the Dubuque
County Recorder's Office; and
■ A part of that land acquired for highway right of way by the lowa Department of
Transportation known as Lot A of Lot 2 of 3 of Archdiocese Place No. 2 at Key
West in Section 11, Township 88 North, Range 2 East of the 5t" P.M., County of
Dubuque and of Lot 2 of the Northwest 1/4 of the Northeast 1/4 and of Lot 2 of 1
of the Northeast 1/4 of the Northeast 1/4 and of Lot 1 of the Southeast Quarter of
the Northeast Quarter, all in Section 14, Township 88 North, Range 2 East of the
5th P.M., County of Dubuque, State of lowa, containing 51.12 acres and as
shown and described in the warranty deed filed as instrument number 2011-
00018392 in the Dubuque County Recorder's Office, more particularly described
as follows:
■ Commencing at the east 1/4 corner of said section 14; thence south 87°
(degrees) 30' (minutes) 08" (seconds) west (assumed bearing for the purpose of
this description) on the south line of the northeast 1/4 of said section 14, a
distance of 316.67 feet to the southeast corner of said lot 1 of the southeast 1/4
of the northeast 1/4 which is on the present northwesterly right-of-way line of u.s.
highway 61, being the point of beginning of the area herein described; thence
continuing south 87°30'08" west on said south line, also being the south line of
said lot 1 of the southeast 1/4 of the northeast 1/4, a distance of 744.37 feet to
the west line of said lot 1 of the southeast 1/4 of the northeast 1/4; thence north
01°46'59" west on said west line, 365.46 feet; thence north 02°36'29" west on
said west line, 258.32 feet to the northwesterly line of said lot 1 of the southeast
1/4 of the northeast 1/4; thence north 15°33'01" east on said northwesterly line,
189.90 feet; thence north 20°16'31" east on said northwesterly line, 100.25 feet;
Page 846 of 901
thence north 31°16'30" east on said northwesterly line, 371.74 feet; thence north
51°35'55" east on said northwesterly line, 46.89 feet; thence north 26°34'03" east
on said northwesterly line, 112.65 feet to the northwest corner of said lot 1 of the
southeast 1/4 of the northeast 1/4, also being the southwest corner of said lot 2
of 1 of the northeast 1/4 of the northeast 1/4; thence north 35°25'51" east on the
westerly and southwesterly line of said lot 2 of 1 of the northeast 1/4 of the
northeast 1/4, a distance of 200.90 feet; thence north 01°11'53" west on said
westerly and southwesterly line, 284.09 feet; thence north 51°36'20" west on said
westerly and southwesterly line, 173.35 feet; thence south 73°41'30" east a
distance of 115.82 feet; thence south 48°36'34" east on the northeasterly line of
said lot 2 of 1 of the northeast 1/4 of the northeast 1/4, 759.07 feet to the
southeast corner of said lot 2 of 1 of the northeast 1/4 of the northeast 1/4, also
being the northeast corner of said lot 1 of the southeast 1/4 of the northeast 1/4;
thence south 02°41'19" east on the easterly line of said lot 1 of the southeast 1/4
of the northeast 1/4, a distance of 954.91 feet to the present northwesterly right-
of-way line of u.s. highway 61; thence south 38°00'39" west on said northwesterly
right-of-way line, 485.62 feet to the point of beginning, containing 31.49 acres,
more or less; and
■ An 80-foot-wide strip of land in the Southeast Half of Section 31, Township 89
North, Range 2 East, The Southwest Quarter of Section 32, Township 89 North,
Range 2 East, the North Half of Section 5, Township 88 North, Range 2 East, the
Northwest, Northeast, and Southeast Quarters of Section 4, Township 88 North,
Range 2 East, the South Half of Section 3, Township 88 North, Range 2 East,
the Southwest Quarter of Section 2, Township 88 North, Range 2 East, the
Northwest, Northeast, and Southeast Quarters of Section 11, Township 88 North,
Range 2 East, and the Northeast Quarter of Section 14, Township 88 North,
Range 2 East, of the Fifth Principal Meridian, centered on the following described
line:
■ Commencing at the Southeast Corner of Lot B, Dubuque Industrial Center South
First Addition, in the City of Dubuque, Dubuque County, lowa (Record Doc.
#2014-1397), at the Northerly Right-of-Way of Seippel Road; thence South
35°44'18" East (Record North 35°52'10" West) along the East Line of said First
Addition, 11.13 feet; thence South 10°51'45" East, 40.00 feet to the centerline of
Seippel Road, the Point of Beginning; thence North 79°08'15" East along said
centerline, 1004.09 feet; thence Easterly along the centerline of U. S. Highway
52 and the extension thereof an arc length of 880.50 feet along a 1,200.00 foot
radius curve being concave southerly, having a long chord of South 79°50'32"
East, 860.88 feet; thence South 58°49'18" East along said centerline of U. S.
Page 847 of 901
Highway 52, 2,489.33 feet; thence Southeasterly along said centerline of U. S.
Highway 52 an arc length of 3,363.36 feet along a 12,000.00 foot radius curve
being concave Northeasterly, having a long chord of South 66°51'04" East,
3,352.36 feet; thence South 74°52'50" East along said centerline of U. S.
Highway 52, 1318.07 feet; thence Southeasterly along said centerline of U. S.
Highway 52 an arc length of 1,569.39 feet along a 12,000.00 foot radius curve
being concave Southwesterly, having a long chord of South 71°08'02" East,
1,568.27 feet; thence South 67°23'15" East along said centerline of U. S.
Highway 52, 1093.39 feet; thence Southeasterly along said centerline of U. S.
Highway 52 an arc length of 1,414.18 feet along a 23,000.00 foot radius curve
being concave Southwesterly, having a long chord of South 65°37'33" East,
1,413.95 feet; thence South 63°51'52" East along said centerline of U. S.
Highway 52, 947.44 feet; thence Southeasterly along said centerline of U. S.
Highway 52 an arc length of 1,134.73 feet along a 8,000.00 foot radius curve
being concave Northeasterly, having a long chord of South 67°55'41" East,
1,133.78 feet; thence South 71°59'29" East along said centerline of U. S.
Highway 52, 3,507.89 feet; thence Southeasterly along said centerline of U. S.
Highway 52 an arc length of 7,787.63 feet along a 7,500.00 foot radius curve
being concave Southwesterly, having a long chord of South 42°14'42" East,
7,442.46 feet; thence South 12°29'54" East along said centerline of U. S.
Highway 52, 750.54 feet; thence Southeasterly along said centerline of U. S.
Highway 52 an arc length of 449.54 feet along a 4,00O.00foot radius curve being
concave Northeasterly, having a long chord of South 15°43'05" East, 449.31 feet,
to the End Point, the sidelines of said 80-foot-wide strip of land are to be
shortened or lengthened to the intersection of the easterly line of Dubuque
Industrial Center South First Addition, in the City of Dubuque, Dubuque County,
lowa as recorded in Doc. #2014-1397 and the intersection of the northerly line of
Lot 1 and Lot 1 of 1 as recorded in Doc. #2010-3964.
Subarea Q of the District shall include the following described properties:
■ Lot 1-5 of Dubuque Industrial Center West 5th Addition in the City of Dubuque,
I owa
■ All in the City of Dubuque, lowa
Subarea R of the District shall include the following described properties:
■ Part Lot 3 in the Dubuque Industrial Center North First Addition in the City of
Dubuque, Dubuque County, lowa, Except Lot `A' of Lot 3 in Dubuque Industrial
Page 848 of 901
Center North First Addition in the City of Dubuque, Dubuque County, lowa,
described as follows: Commencing at the southeast corner of said Lot 3; thence
N00°36'04"W, 364.16 feet along the east line of said Lot 3; thence S89°24'16"W,
502.28 feet along the outside face of the south wall of the existing building to the
point of beginning; thence S00°35'44"E,
■ 37.00 feet; thence S89°24'16"W, 170.00 feet; thence N00°35'44"W, 32.00 feet;
thence S89°24'16"W, 210.00 feet; thence N00°35'44"W, 362.00 feet; thence
N89°24'16"E, 255.00 feet to the northerly extension of the outside face of the
west wall of the existing building; then S00°35'44"E, 357.00 feet along said face
of the west wall of the southwest corner of the existing building; thence
N89°24'16"E, 125.00 feet along the face of the south wall of the existing building
to the point of beginning, containing 2.258 acres.
Subarea S of the District shall include the following described properties:
■ Lot 2 of Dubuque Industrial Center South First Addition in the City of Dubuque,
I owa
Subarea T of the District shall include the following described properties:
■ The East 10 Acres of the Southwest Quarter of the Southeast Quarter of Section
19, T89N, R2E, of the 5th P.M., Dubuque County, lowa
Subarea U of the District consists of the real property legally described as follows:
■ All of Lot 1 of Airborne Place, in the City of Dubuque, lowa; and
■ All of the Airborne Road right of way adjacent to Lot 1 of Airborne Place, in
the City of Dubuque, lowa, being the same area described as Acquisition
Parcel 154, in Part of Lot 2-2 of South Fork Industrial Subdivision No. 1, Per
Instrument Number 2018-10004 in the office of the Dubuque County
Recorder
Subarea V of the District consists of the real property legally described as follows:
■ All that part of Lot 1 of Dubuque Industrial Center South Fourth Addition in
the City of Dubuque lowa lying west of the west line of the Southwest
Quarter of Section 31, Township 89 North, Range 2 East of the 5th P.M.,
Subarea W of the District consists of the real property legally described as follows:
Page 849 of 901
• Lot 1 of Lot 4 of Dubuque Industrial Center West 4t" Addition in the City of
Dubuque, lowa, according to the recorded plat thereof
Subarea X of the District consists of the real property legally described as follows:
• Lot 7 and Lot 8 of Dubuque Industrial Center West 2nd Addition in the City of
Dubuque lowa, according to the recorded plat thereof
Subarea Y of the District consists of the real property legally described as follows:
• Lot 2 of McFadden Farm Place #3 in the City of Dubuque, lowa
All in the City of Dubuque, lowa.
Page 850 of 901
w
ORDINANCE NO. 14-26
AN ORDINANCE CORRECTING AND AMENDING ORDINANCE NO. 46-25,
PREVIOUSLY AMENDED, PROVIDING THAT GENERAL PROPERTY TAXES
LEVIED AND COLLECTED EACH YEAR ON ALL PROPERTY LOCATED WITHIN
THE AMENDED AND RESTATED DUBUQUE INDUSTRIAL CENTER ECONOMIC
DEVELOPMENT DISTRICT URBAN RENEWAL AREA OF 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 THE AMENDED
AND RESTATED DUBUQUE INDUSTRIAL CENTER ECONOMIC DEVELOPMENT
DISTRICT URBAN RENEWAL REDEVELOPMENT PROJECT BY ADDING
SUBAREA Y TO THE DIVISION OF REVENUES
WHEREAS, the Amended and Restated Urban Renewal Plan for the Dubuque
Industrial Center Economic Development District (the "District") described in
Resolution No. 130-88 was adopted on May 2, 1988 and was thereafter
amended and restated by Resolution No. 484-90 on December 17, 1990,
Resolution No. 142-97 on April 7, 1997, Resolution No. 478-97 on November 17,
1997, Resolution No. 15-08 on January 7, 2008, Resolution No. 101-08 on March
17, 2008, Resolution No. 109-08 on April 7, 2008, Resolution No. 87-11 on
March 7, 2011, Resolution No. 171-13 on June 3, 2013, Resolution No. 197-15
on June 1, 2015, Resolution No. 309-15 on September 8, 2015, Resolution No.
132-16 on September 19, 2016, Resolution No. 157-18 and Resolution No. 158-
18 on May 21, 2018, Resolution 380-18 on December 17, 2018, Resolution 125-
21 and Resolution 126-21 on April 19, 2021, Resolution 323-21 and Resolution
324-21 on September 20, 2021, Resolution 387-21 on November 1, 2021,
Resolution 197-22 on May 16, 2022, by Resolution 289-22 on September 6,
2022, by Resolution No. 290-22 on September 6, 2022, by Resolution 73-23 on
March 20, 2023, by Resolution 74-23 on March 20, 2023, by Resolution 180-23
on June 5, 2023, by Resolution 180-23-A on July 17, 2023, by Resolution 40-24
on February 19, 2024, by Resolution 103-25 on March 17, 2025, by Resolution
104-25 on March 17, 2025, and by Resolution 290-25 on September 2, 2025,
and by Resolution -26 on April 20, 2026 (as amended and restated, the
"Urban Renewal Plan" or "Amended and Restated Urban Renewal Plan"); and
WHEREAS, the City Council of the City of Dubuque, Iowa originally provided for
the division of taxes pursuant to Section 403.19 of the Code of Iowa within the District in
Ordinance No. 26-88 passed and approved on May 2, 1988 and thereafter amended
and restated:by Ordinance No. 63-88 on December 5, 1988, by Ordinance No. 66-97 on
November 17, 1997, by Ordinance No. 70-08 on October 20, 2008, by Ordinance No.
10-14 on February 3, 2014, by Ordinance No. 39-15 on June 1, 2015, by Ordinance No.
55-15 on September 8, 2015, by Ordinance No. 49-16 on September 19, 2016,
Ordinance 18-18 on May 21, 2018, by Ordinance 45-18 on December 17, 2018, by
Ordinance 15-21 and Ordinance 16-21 on April 19, 2021, by Ordinance 22-21 on June
7, 2021, by Ordinance 31-21 and Ordinance 32-21 on September 20, 2021, by
Ordinance 37-21 on November 1, 2022, by Ordinance 21-22 on May 16, 2022, by
Ordinance 28-22 on September 6, 2022, by Ordinance 28-22A on November 7, 2022,
by Ordinance 10-23 on March 20, 2023, by Ordinance 30-23 on June 5, 2023, by
Ordinance 32-23-A on July 17, 2023, by Ordinance 4-24 on February 19, 2024, by
Ordinance 5-24 on February 19, 2024, by Ordinance 8-25 on March 17, 2025, and by
Ordinance 46-25 on December 1, 2025; and
WHEREAS, indebtedness has been incurred by the City, and additional
indebtedness is anticipated to be incurred in the future, to finance urban renewal project
activities within the District, and the continuing needs of redevelopment within the
District are such as to require the continued application of the incremental tax resources
of the District; and
WHEREAS, the following enactment is necessary to accomplish the objectives
described in the premises.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
DUBUQUE, IOWA, THAT:
Section 1. Ordinance 46-25 Section 1 is amended to read as follows:
Section 1: For purposes of this Ordinance, the following terms shall have the
following meanings:
(a) Original Project Area means that portion of the City of Dubuque, Iowa
described in the Urban Renewal Plan for the District approved by Resolution No.
130-88 on May 2, 1988, and subsequently amended by Resolution No. 484-90
on December 17, 1990, which Original Project Area includes the lots and parcels
located within the area now legally described as follows:
All of Dubuque Industrial Center Eighth Addition; and
All of Lot 1 Dubuque Industrial Center 13th Addition; and
Lot 2 Dubuque Industrial Center 13th Addition; and
2
Lot 1-2-2 Dubuque Industrial Center Fifth Addition; and
Lot 1 Dubuque Industrial Center Fifth Addition; and
Lot 1 Dubuque Industrial Center 11th Addition; and
Lot 1 of 2 of Dubuque Industrial Center Fifth Addition; and
Lot 1 of 2 of Dubuque Industrial Center Fifth Addition; and
Lot 1-3 Dubuque Industrial Center 12th Addition; and
Lot 1 of lot 3 of final plat of lot 1 of Dubuque Industrial Center First
Addition; and
Lot 1 Dubuque Industrial Center 10th Addition; and
Lot 2-3 Dubuque Industrial Center 12th Addition; and
Lots 1 & 2 of final plat of lot 1 of Dubuque Industrial Center First Addition;
£ and
Lot 1 Dubuque Industrial Center 12th Addition; and
Lot 2 Dubuque Industrial Center Ninth Addition; and
Lot 2 Dubuque Industrial Center 12th Addition; and
Lot 2-2 Dubuque Industrial Center Sixth Addition; and
Lot 3 Dubuque Industrial Center Ninth Addition; and
Lot 1 Dubuque Industrial Center Sixth Addition; and
Lot 2 of 2 Dubuque Industrial Center 7th Addition; and
Lot 2-1 Walter Addition; and
Lot 2-1 Walter Addition; and
And all adjoining public right-of-way, all in the City of Dubuque, Dubuque
County, Iowa.
The Original Project Area is referred to as "Subarea A" in the Urban Renewal
Plan hereinafter described.
(b) Subarea B has been removed from the division of revenues by
Ordinance 22-21 on June 7, 2021.
(c) Subarea C means that portion of the City of Dubuque, Iowa described
as Subarea C in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution No. 289-22 on September 6, 2022, which Subarea C
includes the lots and parcels located within the area legally described as follows:
Lots 1 and 2 of Dubuque Industrial Center North Second Addition;
Lots 2, 3, C and A of Dubuque Industrial Center North First Addition,
excepting that Part of said Lot A originally platted as Lot 2 of the SW '/ of
the NW '/ of Sec. 30, T89N, R2E of the 5th PM; and
any adjoining public street right-of-way, all in the City of Dubuque,
Dubuque County, Iowa,
EXCEPT those lots and parcels included in Subarea K, those lots and
parcels included in Subarea 0, and those lots and parcels included in
Subarea R.
3
(d) Subarea D means that portion of the City of Dubuque, Iowa described
as Subarea D in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution No. 109-08 on April 7, 2008, which Subarea D includes
the lots and parcels located within the area legally described as follows:
Lots 1, 2, and B and all of the right of way of Chavenelle Court in Dubuque
Industrial Center West 8th Addition in the City of Dubuque, Dubuque
! County, Iowa.
(e) Subarea E means that portion of the City of Dubuque, Iowa described
as Subarea E in the Amended and Restated Urban Renewal Plan for the
District approved by Resolution No. 73-23 on March 20, 2023, which
Subarea E includes the lots and parcels located within the area legally
described as follows:
All of Dubuque Industrial Center South First Addition in the City of
Dubuque, Iowa, except Lot 2 of Dubuque Industrial Center South First
Addition in the City of Dubuque, Iowa; and
All of Seippel Road right of way from the north boundary line of Lot 1 of 1
of South Fork Subdivision No. 1 in the City of Dubuque, to the south
boundary lines of Lot H of Dubuque Industrial Center West and Lot 1 of
Dubuque Industrial Center West 2nd Addition in the City of Dubuque,
Dubuque County, Iowa, including crossings at the intersections of Old
Highway Road and Chicago Central & Pacific Railroad rights-of-way.
(f) Subarea F means that portion of the City of Dubuque, Iowa, and
Dubuque County described as Subarea F in the Amended and Restated Urban
Renewal Plan for the District approved by Resolution No. 197-15 on June 1,
2015, which Subarea F includes the lots and parcels located within the area
legally described as follows:
Lot one (1) of Graf Farm Subdivision #2, Dubuque County, Iowa,
according to the recorded plat thereof;
Lot 1 of Lot 1 of Lot 1 of Lot 1 of West One-half of Northeast One-quarter,
Section 25, Township 89 North, Range 1 East of the 5th Principal
Meridian, in Center Township, Dubuque County, Iowa;
Lot 2 in "WA. Norman Place" in Section 25, Center Township, Dubuque
County, Iowa, according to the plat thereof; and
The NW 1/4 of the SE 1/4 of Section 25, Township 89 North, Range 1
East of the 5th P.M., in Center Township, Dubuque County, Iowa.
(g) Subarea G means that portion of the City of Dubuque, Iowa, and
Dubuque County described as Subarea G in the Amended and Restated Urban
Renewal Plan for the District approved by Resolution No. 309-15 on September
8, 2015, which Subarea G includes the lots and parcels located within the area
legally described as follows:
4
The South one-half of the Northwest Quarter of Section 29, Township 89
North, Range 2 East of the 5th Principal Meridian, in the City of Dubuque,
Iowa.
Lot 1 of Lot 1 of the Northwest Quarter of the Northwest Quarter of
Section 29, Township 89 North, Range 2 East of the 5th Principal
Meridian, in the City of Dubuque, Iowa.
Lot 2 of McFadden Farm Place #2, in the City of Dubuque, Iowa.
Lot 2 of McFadden Farm Place, in the City of Dubuque, Iowa.
Lot A of Lot 1 of 1 of the Southwest Quarter of the Southwest Quarter of
Section 29, Township 89 North, Range 2 East of the 5th Principal
Meridian, in the City of Dubuque, Iowa.
Lot A of Lot 1 of 1 of the Northwest Quarter of the Southwest Quarter of
Section 29, Township 89 North, Range 2 East of the 5th Principal
Meridian, in the City of Dubuque, Iowa.
All in the City of Dubuque, Dubuque County, Iowa.
(h) Subarea H means that portion of the City of Dubuque, Iowa, and
Dubuque County described as Subarea H in the Amended and Restated Urba
n
Rene
wal Plan for th
e District approved by Resolution No. 332-16
ember
19, 2016, which Subarea H includes the lots and parcels located within e thet area
legally described as follows:
Lot 1 of the Northeast '/ of the Northeast 'VI, and Lot 2 of Lot 1 of Lot 1 of
Lot 2 of the Northeast 'Ai of the Northeast ''/, of Section 30, in Township 89
North, Range 2 East of the 5th Principal Meridian, in the City of Dubuque,
Iowa.
(i) Subarea I means that portion of the City of Dubuque, Iowa, and
Dubuque County described as Subarea I in the Amended and Restated Urban
Renewal Plan for the District approved by Resolution No. 332-16 on September
19, 2016, which Subarea I includes the lots and parcels located within the area
legally described as follows:
Lot 2 Seippel Road Place #2, Dubuque County, Iowa.
Lot 2-1-1 of the Southeast Quarter of the Southeast Quarter of Section 25,
Township 89 North, Range 2 East of the 5th Principal Meridian, Dubuque
County, Iowa
(j) Subarea J means that portion of the City of Dubuque, Iowa, and
Dubuque County described as Subarea J in the Amended and Restated Urban
Renewal Plan for the District approved by Resolution No. 332-16 on September
19, 2016, which Subarea J includes the lots and parcels located within the area
legally described as follows:
Lot 2 Julien Care Place, Dubuque County, Iowa.
5
Lot 3 Julien Care Place, Dubuque County, Iowa
• Lot 2-1 Julien Care Place, Dubuque County, Iowa
(k) Subarea K means that portion of the City of Dubuque, Iowa, removed
from Subarea C of the District by Version 2018.1 of the Amended and Restated
Plan for the District approved by Resolution No. 157-18, and added to the District
by Version 2018.2 of the Amended and Restated Plan for the District approved
by Resolution No. 158-18 as Subarea K, all on May 21, 2018, which Subarea K
includes the lots and parcels located within the area legally described as follows:
Lot 1 of Dubuque Industrial Center North Third Addition, in the City of
Dubuque, Iowa.
(I) Subarea L means that portion of the City of Dubuque, Iowa described
as Subarea L in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution 380-18 on December 17, 2018, which Subarea L
includes the lots and parcels located within the area legally described as follows:
Lot 1 of Loretta Bahl's Homestead, in the City of Dubuque, Iowa,
comprised of Lot 1 of the West 30 Acres of the Southwest '/ of the
Southeast '/o, Section 19, Township 89 North, Range 2 East of the 5th
P.M. all in the City of Dubuque, Dubuque County, Iowa.
(m) Subarea M means that portion of the City of Dubuque, Iowa described
as Subarea M in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution 380-18 on December 17, 2018, which Subarea M
includes the lots and parcels located within the area legally described as follows:
Lot 2 of the Subdivision of Lot 2 of the Northeast '/ of the Northeast '/4 of
Section 30, Township 89 North, Range 2 East of the 5th P.M. all in the
City of Dubuque, Dubuque County, Iowa.
(n) Subarea N means that portion of the City of Dubuque, Iowa described
as Subarea N in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution 126-21 on April 19, 2021, which Subarea N includes the
lots and parcels located within the area legally described as follows:
Lot 1 of Dubuque Industrial Center North First Addition, in the City of
Dubuque, Iowa; and
All of the street right of way of Innovation Drive adjacent to Lot 1 of
Dubuque Industrial Center North First Addition, in the City of Dubuque,
Iowa.
All in the City of Dubuque, Iowa
(o) Subarea 0 means that portion of the City of Dubuque, Iowa removed
from Subarea C and now described as Subarea 0 in the Amended and Restated
6
Urban Renewal Plan for the District approved by Resolution 324-21 on
September 20, 2021, which Subarea 0 includes the lots and parcels located
within the area legally described as follows:
Lot 2 of Dubuque Industrial Center North Third Addition, in the City of
Dubuque, Iowa; and
A Part of Lot C in Dubuque Industrial Center North First Addition in the
City of Dubuque, Iowa, being more particularly described as follows:
Commencing at the northwest corner of Lot 1 in Dubuque Industrial
Center North Second Addition in the City of Dubuque, Iowa;
Thence North 87 degrees 35 minutes 13 seconds East along the north line
of said Lot 1, 65.47 feet to the Point of Beginning;
Thence North 87 degrees 35 minutes 13 seconds East continuing along
said north line of Lot 1, 467.29 feet;
Thence South 82 degrees 04 minutes 06 seconds East continuing along
said north line of Lot 1, 212.63 feet;
Thence North 19 degrees 12 minutes 36 seconds East, 433.37 feet, to a
point on the easterly line of Lot 2 in Dubuque Industrial Center North Third
Addition in the City of Dubuque, Iowa;
Thence North 90 degrees 00 minutes 00 seconds West, 231.12 feet;
Thence North 60 degrees 11 minutes 47 seconds West, 280.07 feet;
Thence North 51 degrees 38 minutes 25 seconds West, 318.12 feet;
Thence South 57 degrees 28 minutes 14 seconds West, 86.87 feet;
Thence South 18 degrees 59 minutes 51 seconds East, 140.84 feet;
Thence South 51 degrees 57 minutes 52 seconds East, 101.08 feet;
Thence South 01 degree 57 minutes 06 seconds East, 108.09 feet;
Thence South 33 degrees 59 minutes 54 seconds East, 90.10 feet;
Thence South 44 degrees 57 minutes 34 seconds East, 130.53 feet;
Thence South 12 degrees 19 minutes 12 seconds West, 171.97 feet;
Thence South 87 degrees 35 minutes 13 seconds West, 260.33 feet;
Thence South 02 degrees 35 minutes 19 seconds East, 40.00 feet, to the
Point of Beginning, said part of Lot C contains 6.59 acres, more or less.
All in the City of Dubuque, Iowa
(p) Subarea P means that portion of Dubuque County and the City of
Dubuque, Iowa described as Subarea P in the Amended and Restated Urban
Renewal Plan for the District approved by Resolution 387-21 on November 1,
2021, which Subarea P includes the lots and parcels located within the area
legally described as follows:
Lot 2 of Wertzberger Acres No. 3, in Table Mound Township, Dubuque
County, Iowa, according to the recorded Plat thereof; and
The Southwest 1/4 of the Northeast 1/4, Lot 1 of the Northwest 1/4 of the
Northeast 1/4, Lot 1 of Lot 1 of the Northeast 1/4 of the Northeast 1/4, and Lot 2
7
of the Southeast 1/4 of the Northeast 1/4, in Section 14, Township 88 North,
Range 2 East of the 5th P.M., in Dubuque County, Iowa, according to United
States Government Survey and the recorded Plats thereof, excepting therefrom
that land acquired for highway right of way by the Iowa Department of
Transportation known as Lot A of Lot 1 of the Northwest 1/4 of the Northeast 1/4
and of Lot 1 of Lot 1 of the Northeast 1/4 of the Northeast 1/4 and of Lot 2 of the
Southeast 1/4 of the Northeast 1/4, all in Section 14, Township 88 North, Range
2 East of the 5th P.M., County of Dubuque, State of Iowa, containing 11.95 acres
and as shown and described in the Warranty Deed filed as Instrument Number
2010-00003964 in the Dubuque County Recorder's Office, and excepting
therefrom that land acquired for highway right of way by the Iowa Department of
Transportation known as Lot B of Lot 1 of Lot 1 of the Northeast 1/4 of the
Northeast 1/4 and of Lot 2 of the Southeast 1/4 of the Northeast 1/4, all in
Section 14, Township 88 North, Range 2 East of the 5th P.M., County of
Dubuque, State of Iowa, containing 0.62 acres and as shown and described in
the Warranty Deed filed as Instrument Number 2011-00011776 in the Dubuque
County Recorder's Office; and
All that land acquired for highway right of way by the Iowa Department of
Transportation known as Lot A of Lot 1 of the Northwest 1/4 of the Northeast 1/4
and of Lot 1 of Lot 1 of the Northeast 1/4 of the Northeast 1/4 and of Lot 2 of the
Southeast 1/4 of the Northeast 1/4, all in Section 14, Township 88 North, Range
2 East of the 5th P.M., County of Dubuque, State of Iowa, containing 11.95 acres
and as shown and described in the warranty deed filed as instrument number
2010-00003964 in the Dubuque County Recorder's Office, and
All that land acquired for highway right of way by the Iowa Department of
Transportation known as Lot B of Lot 1 of Lot 1 of the Northeast 1/4 of the
Northeast 1/4 and of Lot 2 of the Southeast 1/4 of the Northeast 1/4, all in
Section 14, Township 88 North, Range 2 East of the 5th P.M., County of
Dubuque, State of Iowa, containing 0.62 acres and as shown and described in
the warranty deed filed as instrument number 2011-00011776 in the Dubuque
County Recorder's Office; and
I'! All that land acquired for highway right of way by the Iowa Department of
Transportation known as Lot A of Lot 2 of the Southwest 1/4 of the Northwest
1/4, all in Section 13, Township 88 North, Range 2 East of the 5th P.M., County
of Dubuque, State of Iowa, containing 7.50 acres and as shown and described in
the warranty deed filed as instrument number 2010-00007163 in the Dubuque
County Recorder's Office; and
A part of that land acquired for highway right of way by the Iowa
Department of Transportation known as Lot A of Lot 2 of 3 of Archdiocese Place
No. 2 at Key West in Section 11, Township 88 North, Range 2 East of the 5th
P.M., County of Dubuque and of Lot 2 of the Northwest 1/4 of the Northeast 1/4
and of Lot 2 of 1 of the Northeast 1/4 of the Northeast 1/4 and of Lot 1 of the
8
Southeast Quarter of the Northeast Quarter, all in Section 14, Township 88
North, Range 2 East of the 5th P.M., County of Dubuque, State of Iowa,
containing 51.12 acres and as shown and described in the warranty deed filed as
instrument number 2011-00018392 in the Dubuque County Recorder's Office,
more particularly described as follows:
Commencing at the east 1/4 corner of said section 14; thence south 87°
(degrees) 30' (minutes) 08" (seconds) west (assumed bearing for the purpose of
this description) on the south line of the northeast 1/4 of said section 14, a
distance of 316.67 feet to the southeast corner of said lot 1 of the southeast 1/4
of the northeast 1/4 which is on the present northwesterly right-of-way line of
U.S. highway 61, being the point of beginning of the area herein described;
thence continuing south 87°30'08" west on said south line, also being the south
line of said lot 1 of the southeast 1/4 of the northeast 1/4, a distance of 744.37
feet to the west line of said lot 1 of the southeast 1/4 of the northeast 1/4; thence
north 01°46'59" west on said west line, 365.46 feet; thence north 02°36'29" west
on said west line, 258.32 feet to the northwesterly line of said lot 1 of the
southeast 1/4 of the northeast 1/4; thence north 15°33'01" east on said
northwesterly line, 189.90 feet; thence north 20°16'31" east on said northwesterly
line, 100.25 feet; thence north 31°16'30" east on said northwesterly line, 371.74
feet; thence north 51°35'55" east on said northwesterly line, 46.89 feet; thence
north 26°34'03" east on said northwesterly line, 112.65 feet to the northwest
corner of said lot 1 of the southeast 1/4 of the northeast 1/4, also being the
southwest corner of said lot 2 of 1 of the northeast 1/4 of the northeast 1/4;
thence north 35°25'51" east on the westerly and southwesterly line of said lot 2 of
1 of the northeast 1/4 of the northeast 1/4, a distance of 200.90 feet; thence north
01°11'53" west on said westerly and southwesterly line, 284.09 feet; thence north
51°36'20" west on said westerly and southwesterly line, 173.35 feet; thence
south 73°41'30" east a distance of 115.82 feet; thence south 48°36'34" east on
the northeasterly line of said lot 2 of 1 of the northeast 1/4 of the northeast 1/4,
759.07 feet to the southeast corner of said lot 2 of 1 of the northeast 1/4 of the
northeast 1/4, also being the northeast corner of said lot 1 of the southeast 1/4 of
the northeast 1/4; thence south 02°41'19" east on the easterly line of said lot 1 of
the southeast 1/4 of the northeast 1/4, a distance of 954.91 feet to the present
northwesterly right-of-way line of U.S. highway 61; thence south 38°00'39" west
on said northwesterly right-of-way line, 485.62 feet to the point of beginning,
containing 31.49 acres, more or less; and
An 80-foot-wide strip of land in the Southeast Half of Section 31, Township
89 North, Range 2 East, The Southwest Quarter of Section 32, Township 89
North, Range 2 East, the North Half of Section 5, Township 88 North, Range 2
East, the Northwest, Northeast, and Southeast Quarters of Section 4, Township
88 North, Range 2 East, the South Half of Section 3, Township 88 North, Range
2 East, the Southwest Quarter of Section 2, Township 88 North, Range 2 East,
the Northwest, Northeast, and Southeast Quarters of Section 11, Township 88
North, Range 2 East, and the Northeast Quarter of Section 14, Township 88
9
North, Range 2 East, of the Fifth Principal Meridian, centered on the following
described line:
Commencing at the Southeast Corner of Lot B, Dubuque Industrial Center
South First Addition, in the City of Dubuque, Dubuque County, Iowa (Record
Doc. #2014-1397), at the Northerly Right-of-Way of Seippel Road; thence South
35°44'18" East (Record North 35°52'10" West) along the East Line of said First
Addition, 11.13 feet; thence South 10°51'45" East, 40.00 feet to the centerline of
Seippel Road, the Point of Beginning; thence North 79°08'15" East along said
centerline, 1004.09 feet; thence Easterly along the centerline of U. S. Highway
52 and the extension thereof an arc length of 880.50 feet along a 1,200.00 foot
radius curve being concave southerly, having a long chord of South 79°50'32"
East, 860.88 feet; thence South 58°49'18" East along said centerline of U. S.
Highway 52, 2,489.33 feet; thence Southeasterly along said centerline of U. S.
Highway 52 an arc length of 3,363.36 feet along a 12,000.00 foot radius curve
being concave Northeasterly, having a long chord of South 66°51'04" East,
3,352.36 feet; thence South 74°52'50" East along said centerline of U. S.
Highway 52, 1318.07 feet; thence Southeasterly along said centerline of U. S.
Highway 52 an arc length of 1,569.39 feet along a 12,000.00 foot radius curve
being concave Southwesterly, having a long chord of South 71°08'02" East,
1,568.27 feet; thence South 67°23'15" East along said centerline of U. S.
Highway 52, 1093.39 feet; thence Southeasterly along said centerline of U. S.
Highway 52 an arc length of 1,414.18 feet along a 23,000.00 foot radius curve
being concave Southwesterly, having a long.chord of South 65°37'33" East,
1,413.95 feet; thence South 63°51'52" East along said centerline of U. S.
Highway 52, 947.44 feet; thence Southeasterly along said centerline of U. S.
Highway 52 an arc length of 1,134.73 feet along a 8,000.00 foot radius curve
being concave Northeasterly, having a long chord of South 67°55'41" East,
1 ,133.78 feet; thence South 71°59'29" East along said centerline of U. S.
Highway 52, 3,507.89 feet; thence Southeasterly along said centerline of U. S.
Highway 52 an arc length of 7,787.63 feet along a 7,500.00 foot radius curve
being concave Southwesterly, having a long chord of South 42°14'42" East,
7,442.46 feet; thence South 12°29'54" East along said centerline of U. S.
Highway 52, 750.54 feet; thence Southeasterly along said centerline of U. S.
Highway 52 an arc length of 449.54 feet along a 4,000.00foot radius curve being
concave Northeasterly, having a long chord of South 15°43'05" East, 449.31 feet,
to the End Point, the sidelines of said 80-foot-wide strip of land are to be
shortened or lengthened to the intersection of the easterly line of Dubuque
Industrial Center South First Addition, in the City of Dubuque, Dubuque County,
Iowa as recorded in Doc. #2014-1397 and the intersection of the northerly line of
Lot 1 and Lot 1 of 1 as recorded in Doc. #2010-3964.
(q) Subarea Q means that portion of the City of Dubuque, Iowa described
as Subarea Q in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution 197-22 on May 16, 2022, which Subarea Q includes the
lots and parcels located within the area legally described as follows:
10
I
Lot 1-5 of Dubuque Industrial Center West 5th Addition in the City of
Dubuque, Iowa
All in the City of Dubuque, Iowa
(r) Subarea R means that portion of the City of Dubuque, Iowa described
as Subarea R in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution 290-22A on November 7, 2022, which Subarea R
includes the lots and parcels located within the area legally described as follows:
Part of Lot 3 in the Dubuque Industrial Center North First Addition in the
City of Dubuque, Dubuque County, Iowa, Except Lot 'A' of Lot 3 in Dubuque
Industrial Center North First Addition in the City of Dubuque, Dubuque County,
Iowa, described as follows: Commencing at the southeast corner of said Lot 3;
thence N00°36'04"W, 364.16 feet along the east line of said Lot 3; thence
S89°24'16"W, 502.28 feet along the outside face of the south wall of the existing
building to the point of beginning; thence S00°35'44"E 37.00 feet; thence
S89°24'16"W 170.00
feet; th
ence N00 35'44 W 32.0
0 feet; thence
S89°24'16"W, 210.00 feet,„
thence N00°35'44"W, 362.00 feet; thence
N89°
2416 E 255.00 fe
et to the northerly extension of the outside face of the
west wall of the existing building; then SOO°35'44"E, 357.00 feet along said face
of the west wall of the southwest corner of the existing building; thence
N89°24'16"E, 125.00 feet along the face of the south wall of the existing building
to the point of beginning, containing 2.258 acres
All in the City of Dubuque, Iowa.
(s) Subarea S means that portion of the City of Dubuque, Iowa described
as Subarea S in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution 74-23 on March 20, 2023, which Subarea S includes the
lots and parcels located within the area legally described as follows:
Lot 2 of Dubuque Industrial Center South First Addition in the City of
Dubuque, Iowa
All in the City of Dubuque, Iowa.
(t) Subarea T means that portion of the City of Dubuque, Iowa described
as Subarea T in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution 180-23 on June 5, 2023, which Subarea T includes the
lots and parcels located within the area legally described as follows:
The East 10 Acres of the Southwest Quarter of the Southeast Quarter of
Section 19, T89N, R2E, of the 5th P.M., Dubuque County, Iowa
11
•
All in the City of Dubuque, Iowa.
(u) Subarea U means that portion of the City of Dubuque, Iowa described
as Subarea U in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution 39-24 on February 19, 2024, which Subarea U includes
the lots and parcels located within the area legally described as follows:
All of Lot 1 of Airborne Place, in the City of Dubuque, Iowa; and
All of the Airborne Road right of way adjacent to Lot 1 of Airborne Place, in
the City of Dubuque, Iowa, being the same area described as Acquisition
Parcel 154, in Part of Lot 2-2 of South Fork Industrial Subdivision No. 1,
Per Instrument Number 2018-10004 in the office of the Dubuque County
Recorder
All in the City of Dubuque, Iowa.
(v) Subarea V means that portion of the City of Dubuque, Iowa described
as Subarea V in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution 40-24 on February 19, 2024, which Subarea V includes
the lots and parcels located within the area legally described as follows:
All that part of Lot 1 of Dubuque Industrial Center South Fourth Addition in
the City of Dubuque Iowa lying west of the west line of the Southwest
Quarter of Section 31, Township 89 North, Range 2 East of the 5th P.M.,
All in the City of Dubuque, Iowa.
(w) Subarea W means that portion of the City of Dubuque, Iowa described
as Subarea W in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution 104-25 on March 17, 2025, which Subarea W includes
the lots and parcels located within the area legally described as follows:
Lot 1 of Lot 4 of Dubuque Industrial Center West 4th Addition in the City of
Dubuque, Iowa, according to the recorded plat thereof
All in the City of Dubuque, Iowa.
(x) Subarea X means that portion of the City of Dubuque, Iowa described
as Subarea X in the Amended and Restated Urban Renewal Plan for the
District approved by Resolution 290-25 on September 2, 2025, which
Subarea X includes the lots and parcels located within the area legally
i
described as follows:
Lot 7 and Lot 8 of Dubuque Industrial Center West 2nd Addition in the City
of Dubuque, Iowa, according to the recorded plat thereof
12
All in the City of Dubuque, Iowa.
(y) Subarea Y means that portion of the City of Dubuque, Iowa described
as Subarea Y in the Amended and Restated Urban Renewal Plan for the •
District approved by Resolution _-26 on April 20, 2026, which Subarea
Y includes the lots and parcels located within the area legally described as
follows:
Lot 2 of McFadden Farm Place #3 in the City of Dubuque, Iowa
All in the City of Dubuque, Iowa.
(z) Amended Project Area means that portion of the City of Dubuque, Iowa
and Dubuque County included within the Original Project Area, Subarea C,
Subarea D, Subarea E, Subarea F, Subarea G, Subarea H, Subarea I, Subarea
J, Subarea K, Subarea L, Subarea M, Subarea N, Subarea 0, Subarea P,
Subarea Q, Subarea R, Subarea S, Subarea T, Subarea U, Subarea V, Subarea
W, and Subarea X each as described in this Section.
Section 2. Section 3 is amended to read as follows:
Section 3: As to the Original Project Area, 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 taxing property in the Original Project Area upon the total sum of the assessed
value of the taxable property in the Original Project Area as shown on the assessment
roll as of January 1, 1987, being the first day of the calendar year preceding the
effective date of Ordinance No. 26-88, shall be allocated to and when collected be paid
into the fund for the respective taxing district as taxes by or for said taxing district into
which all other property taxes are paid. The taxes so determined shall be referred
herein as the "base period taxes" for such Subarea.
As to Subarea B, Subarea B has been removed from the division of revenues by
Ordinance 22-21. Subarea B will remain within the District.
As to Subarea C (except the lots and parcels now forming Subarea K and those
lots and parcels removed by Amended and Restated Urban Renewal Plan Version
2021.4 now forming Subarea 0, and those lots and parcels removed by Ordinance 27-
22, now forming Subarea R), base period taxes shall be computed in the same manner
using the total assessed value shown on the assessment roll as of January 1, 2007,
being the assessment roll applicable to property in such subarea as of January 1 of the
calendar year preceding the effective date of Ordinance No. 70-08, and base values
shall be reduced due to the removal of area from Subarea C.
As to Subarea D, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2007, being the
13
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 70-08.
As to Subarea E, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2013, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No.10-14.
As to Subarea F, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2014, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 39-15.
As to Subarea G, base period taxes shall be computed in the same manner
using the total assessed value shown on the assessment roll as of January 1, 2014,
being the assessment roll applicable to property in such subarea as of January 1 of the
calendar year preceding the effective date of Ordinance No. 55-15.
As to Subarea H, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2015, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 49-16.
As to Subarea I, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2015, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 49-16.
As to Subarea J, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2015, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 49-16.
As to Subarea K, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2017, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 18-18.
As to Subarea L, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2017, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 45-18.
As to Subarea M, base period taxes shall be computed in the same manner
using the total assessed value shown on the assessment roll as of January 1, 2017,
14
being the assessment roll applicable to property in such subarea as of January 1 of the
calendar year preceding the effective date of Ordinance No. 45-18.
As to Subarea N, base peri
od taxes shall be co
mputed om uted i n the same e manner using
the total assessed value shown on the assessment roll as of January 1, 2020, being the
assessment roll applicable to property in such subarea as of January 1 of preceding the
effective date of Ordinance No. 16-21.
As to Subarea 0, base period taxes shall be computed in the same manner
using the total assessed value shown on the assessment roll as of January 1, 2020,
being the assessment roll applicable to property in such subarea as of January 1 of
preceding the effective date of Ordinance 32-21.
As to Subarea P, Subarea P has been removed from the division of revenues by
Ordinance 21-22. Subarea P will remain within the District.
As to Subarea Q, base period taxes shall be computed in the same manner
using the total assessed value shown on the assessment roll as of January 1, 2021,
being the assessment roll applicable to property in such subarea as of January 1 of the
calendar year preceding the effective date of Ordinance No. 21-22.
As to Subarea R, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of
January 1, 2021, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 28-22-A.
As to Subarea S, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2022, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 10-23.
As to Subarea T, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2022, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 30-23-A.
As to Subarea U, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2023, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 4-24.
As to Subarea V, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2023, being the
assessment toll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 5-24.
15
`'As to Subarea W, base period taxes shall be computed in the same manner
using the total assessed value shown on the assessment roll as of January 1, 2024,
being the assessment toll applicable to property in such subarea as of January 1 of the
calendar year preceding the effective date of Ordinance No. 8-25.
As to Subarea X, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2024, being the
assessment toll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 46-25.
As to Subarea Y, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2025, being the
assessment toll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of this Ordinance No. -26.
Section 3: This Ordinance shall be in effect after its final passage, approval and
publication as provided by law.
PASSED AND APPROVED this 20St day of April, 2026.
Brad M. Cavanagh-Mayor
ATTEST:
''--Thr50/2/Cti.t..AZ
Trish L. Gleason, Assistant City Clerk
16
ORDINANCE NO. -26
AN ORDINANCE CORRECTING AND AMENDING ORDINANCE NO. 46-25,
PREVIOUSLY AMENDED, PROVIDING THAT GENERAL PROPERTY TAXES
LEVIED AND COLLECTED EACH YEAR ON ALL PROPERTY LOCATED WITHIN
THE AMENDED AND RESTATED DUBUQUE INDUSTRIAL CENTER ECONOMIC
DEVELOPMENT DISTRICT URBAN RENEWAL AREA OF 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 THE AMENDED
AND RESTATED DUBUQUE INDUSTRIAL CENTER ECONOMIC DEVELOPMENT
DISTRICT URBAN RENEWAL REDEVELOPMENT PROJECT BY ADDING
SUBAREA Y TO THE DIVISION OF REVENUES
WHEREAS, the Amended and Restated Urban Renewal Plan for the Dubuque
Industrial Center Economic Development District (the "District") described in
Resolution No. 130-88 was adopted on May 2, 1988 and was thereafter
amended and restated by Resolution No. 484-90 on December 17, 1990,
Resolution No. 142-97 on April 7, 1997, Resolution No. 478-97 on November 17,
1997, Resolution No. 15-08 on January 7, 2008, Resolution No. 101-08 on March
17, 2008, Resolution No. 109-08 on April 7, 2008, Resolution No. 87-11 on
March 7, 2011, Resolution No. 171-13 on June 3, 2013, Resolution No. 197-15
on June 1, 2015, Resolution No. 309-15 on September 8, 2015, Resolution No.
132-16 on September 19, 2016, Resolution No. 157-18 and Resolution No. 158-
18 on May 21, 2018, Resolution 380-18 on December 17, 2018, Resolution 125-
21 and Resolution 126-21 on April 19, 2021, Resolution 323-21 and Resolution
324-21 on September 20, 2021, Resolution 387-21 on November 1, 2021,
Resolution 197-22 on May 16, 2022, by Resolution 289-22 on September 6,
2022, by Resolution No. 290-22 on September 6, 2022, by Resolution 73-23 on
March 20, 2023, by Resolution 74-23 on March 20, 2023, by Resolution 180-23
on June 5, 2023, by Resolution 180-23-A on July 17, 2023, by Resolution 40-24
on February 19, 2024, by Resolution 103-25 on March 17, 2025, by Resolution
104-25 on March 17, 2025, and by Resolution 290-25 on September 2, 2025,
Page 851 of 901
and by Resolution -26 on April 20, 2026 (as amended and restated, the
"Urban Renewal Plan" or "Amended and Restated Urban Renewal Plan"); and
WHEREAS, the City Council of the City of Dubuque, lowa originally provided for
the division of taxes pursuant to Section 403.19 of the Code of lowa within the District in
Ordinance No. 26-88 passed and approved on May 2, 1988 and thereafter amended
and restated by Ordinance No. 63-88 on December 5, 1988, by Ordinance No. 66-97 on
November 17, 1997, by Ordinance No. 70-08 on October 20, 2008, by Ordinance No.
10-14 on February 3, 2014, by Ordinance No. 39-15 on June 1, 2015, by Ordinance No.
55-15 on September 8, 2015, by Ordinance No. 49-16 on September 19, 2016,
Ordinance 18-18 on May 21, 2018, by Ordinance 45-18 on December 17, 2018, by
Ordinance 15-21 and Ordinance 16-21 on April 19, 2021, by Ordinance 22-21 on June
7, 2021, by Ordinance 31-21 and Ordinance 32-21 on September 20, 2021, by
Ordinance 37-21 on November 1, 2022, by Ordinance 21-22 on May 16, 2022, by
Ordinance 28-22 on September 6, 2022, by Ordinance 28-22A on November 7, 2022,
by Ordinance 10-23 on March 20, 2023, by Ordinance 30-23 on June 5, 2023, by
Ordinance 32-23-A on July 17, 2023, by Ordinance 4-24 on February 19, 2024, by
Ordinance 5-24 on February 19, 2024, by Ordinance 8-25 on March 17, 2025, and by
Ordinance 46-25 on December 1, 2025; and
WHEREAS, indebtedness has been incurred by the City, and additional
indebtedness is anticipated to be incurred in the future, to finance urban renewal project
activities within the District, and the continuing needs of redevelopment within the
District are such as to require the continued application of the incremental tax resources
of the District; and
WHEREAS, the following enactment is necessary to accomplish the objectives
described in the premises.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
DUBUQUE, IOWA, THAT:
Section 1. Ordinance 46-25 Section 1 is amended to read as follows:
Section 1: For purposes of this Ordinance, the following terms shall have the
following meanings:
(a) Original Project Area means that portion of the City of Dubuque, lowa
described in the Urban Renewal Plan for the District approved by Resolution No.
130-88 on May 2, 1988, and subsequently amended by Resolution No. 484-90
on December 17, 1990, which Original Project Area includes the lots and parcels
located within the area now legally described as follows:
All of Dubuque Industrial Center Eighth Addition; and
All of Lot 1 Dubuque Industrial Center 13th Addition; and
Lot 2 Dubuque Industrial Center 13th Addition; and
2
Page 852 of 901
Lot 1-2-2 Dubuque Industrial Center Fifth Addition; and
Lot 1 Dubuque Industrial Center Fifth Addition; and
Lot 1 Dubuque Industrial Center 11th Addition; and
Lot 1 of 2 of Dubuque Industrial Center Fifth Addition; and
Lot 1 of 2 of Dubuque Industrial Center Fifth Addition; and
Lot 1-3 Dubuque Industrial Center 12th Addition; and
Lot 1 of lot 3 of final plat of lot 1 of Dubuque Industrial Center First
Addition; and
Lot 1 Dubuque Industrial Center 10th Addition; and
Lot 2-3 Dubuque Industrial Center 12th Addition; and
Lots 1 & 2 of final plat of lot 1 of Dubuque Industrial Center First Addition;
and
Lot 1 Dubuque Industrial Center 12th Addition; and
Lot 2 Dubuque Industrial Center Ninth Addition; and
Lot 2 Dubuque Industrial Center 12th Addition; and
Lot 2-2 Dubuque Industrial Center Sixth Addition; and
Lot 3 Dubuque Industrial Center Ninth Addition; and
Lot 1 Dubuque Industrial Center Sixth Addition; and
Lot 2 of 2 Dubuque Industrial Center 7th Addition; and
Lot 2-1 Walter Addition; and
Lot 2-1 Walter Addition; and
And all adjoining public right-of-way, all in the City of Dubuque, Dubuque
County, lowa.
The Original Project Area is referred to as "Subarea A" in the Urban Renewal
Plan hereinafter described.
(b) Subarea B has been removed from the division of revenues by
Ordinance 22-21 on June 7, 2021.
(c) Subarea C means that portion of the City of Dubuque, lowa described
as Subarea C in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution No. 289-22 on September 6, 2022, which Subarea C
includes the lots and parcels located within the area legally described as follows:
Lots 1 and 2 of Dubuque Industrial Center North Second Addition;
Lots 2, 3, C and A of Dubuque Industrial Center North First Addition,
excepting that Part of said Lot A originally platted as Lot 2 of the SW '/4 of
the NW '/4 of Sec. 30, T89N, R2E of the 5th PM; and
any adjoining public street right-of-way, all in the City of Dubuque,
Dubuque County, lowa,
EXCEPT those lots and parcels included in Subarea K, those lots and
parcels included in Subarea O, and those lots and parcels included in
Subarea R.
3
Page 853 of 901
(d) Subarea D means that portion of the City of Dubuque, lowa described
as Subarea D in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution No. 109-08 on April 7, 2008, which Subarea D includes
the lots and parcels located within the area legally described as follows:
Lots 1, 2, and B and all of the right of way of Chavenelle Court in Dubuque
Industrial Center West 8th Addition in the City of Dubuque, Dubuque
County, lowa.
(e) Subarea E means that portion of the City of Dubuque, lowa described
as Subarea E in the Amended and Restated Urban Renewal Plan for the
District approved by Resolution No. 73-23 on March 20, 2023, which
Subarea E includes the lots and parcels located within the area legally
described as follows:
All of Dubuque Industrial Center South First Addition in the City of
Dubuque, lowa, except Lot 2 of Dubuque Industrial Center South First
Addition in the City of Dubuque, lowa; and
All of Seippel Road right of way from the north boundary line of Lot 1 of 1
of South Fork Subdivision No. 1 in the City of Dubuque, to the south
boundary lines of Lot H of Dubuque Industrial Center West and Lot 1 of
Dubuque Industrial Center West 2nd Addition in the City of Dubuque,
Dubuque County, lowa, including crossings at the intersections of Old
Highway Road and Chicago Central & Pacific Railroad rights-of-way.
(f) Subarea F means that portion of the City of Dubuque, lowa, and
Dubuque County described as Subarea F in the Amended and Restated Urban
Renewal Plan for the District approved by Resolution No. 197-15 on June 1,
2015, which Subarea F includes the lots and parcels located within the area
legally described as follows:
Lot one (1) of Graf Farm Subdivision #2, Dubuque County, lowa,
according to the recorded plat thereof;
Lot 1 of Lot 1 of Lot 1 of Lot 1 of West One-half of Northeast One-quarter,
Section 25, Township 89 North, Range 1 East of the 5th Principal
Meridian, in Center Township, Dubuque County, lowa;
Lot 2 in "W.A. Norman Place" in Section 25, Center Township, Dubuque
County, lowa, according to the plat thereof; and
The NW 1/4 of the SE 1/4 of Section 25, Township 89 North, Range 1
East of the 5th P.M., in Center Township, Dubuque County, lowa.
(g) Subarea G means that portion of the City of Dubuque, lowa, and
Dubuque County described as Subarea G in the Amended and Restated Urban
Renewal Plan for the District approved by Resolution No. 309-15 on September
8, 2015, which Subarea G includes the lots and parcels located within the area
legally described as follows:
4
Page 854 of 901
The South one-half of the Northwest Quarter of Section 29, Township 89
North, Range 2 East of the 5th Principal Meridian, in the City of Dubuque,
lowa.
Lot 1 of Lot 1 of the Northwest Quarter of the Northwest Quarter of
Section 29, Township 89 North, Range 2 East of the 5th Principal
Meridian, in the City of Dubuque, lowa.
Lot 2 of McFadden Farm Place #2, in the City of Dubuque, lowa.
Lot 2 of McFadden Farm Place, in the City of Dubuque, lowa.
Lot A of Lot 1 of 1 of the Southwest Quarter of the Southwest Quarter of
Section 29, Township 89 North, Range 2 East of the 5th Principal
Meridian, in the City of Dubuque, lowa.
Lot A of Lot 1 of 1 of the Northwest Quarter of the Southwest Quarter of
Section 29, Township 89 North, Range 2 East of the 5th Principal
Meridian, in the City of Dubuque, lowa.
All in the City of Dubuque, Dubuque County, lowa.
(h) Subarea H means that portion of the City of Dubuque, lowa, and
Dubuque County described as Subarea H in the Amended and Restated Urban
Renewal Plan for the District approved by Resolution No. 332-16 on September
19, 2016, which Subarea H includes the lots and parcels located within the area
legally described as follows:
Lot 1 of the Northeast '/4 of the Northeast '/4, and Lot 2 of Lot 1 of Lot 1 of
Lot 2 of the Northeast '/4 of the Northeast '/4, of Section 30, in Township 89
North, Range 2 East of the 5th Principal Meridian, in the City of Dubuque,
lowa.
(i) Subarea I means that portion of the City of Dubuque, lowa, and
Dubuque County described as Subarea I in the Amended and Restated Urban
Renewal Plan for the District approved by Resolution No. 332-16 on September
19, 2016, which Subarea I includes the lots and parcels located within the area
legally described as follows:
Lot 2 Seippel Road Place #2, Dubuque County, lowa.
Lot 2-1-1 of the Southeast Quarter of the Southeast Quarter of Section 25,
Township 89 North, Range 2 East of the 5th Principal Meridian, Dubuque
County, lowa
(j) Subarea J means that portion of the City of Dubuque, lowa, and
Dubuque County described as Subarea J in the Amended and Restated Urban
Renewal Plan for the District approved by Resolution No. 332-16 on September
19, 2016, which Subarea J includes the lots and parcels located within the area
legally described as follows:
Lot 2 Julien Care Place, Dubuque County, lowa.
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Lot 3 Julien Care Place, Dubuque County, lowa
Lot 2-1 Julien Care Place, Dubuque County, lowa
(k) Subarea K means that portion of the City of Dubuque, lowa, removed
from Subarea C of the District by Version 2018.1 of the Amended and Restated
Plan for the District approved by Resolution No. 157-18, and added to the District
by Version 2018.2 of the Amended and Restated Plan for the District approved
by Resolution No. 158-18 as Subarea K, all on May 21, 2018, which Subarea K
includes the lots and parcels located within the area legally described as follows:
Lot 1 of Dubuque Industrial Center North Third Addition, in the City of
Dubuque, lowa.
(I) Subarea L means that portion of the City of Dubuque, lowa described
as Subarea L in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution 380-18 on December 17, 2018, which Subarea L
includes the lots and parcels located within the area legally described as follows:
Lot 1 of Loretta Bahl's Homestead, in the City of Dubuque, lowa,
comprised of Lot 1 of the West 30 Acres of the Southwest '/4 of the
Southeast '/4, Section 19, Township 89 North, Range 2 East of the 5th
P.M. all in the City of Dubuque, Dubuque County, lowa.
(m) Subarea M means that portion of the City of Dubuque, lowa described
as Subarea M in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution 380-18 on December 17, 2018, which Subarea M
includes the lots and parcels located within the area legally described as follows:
Lot 2 of the Subdivision of Lot 2 of the Northeast '/4 of the Northeast '/4 of
Section 30, Township 89 North, Range 2 East of the 5th P.M. all in the
City of Dubuque, Dubuque County, lowa.
(n) Subarea N means that portion of the City of Dubuque, lowa described
as Subarea N in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution 126-21 on April 19, 2021, which Subarea N includes the
lots and parcels located within the area legally described as follows:
Lot 1 of Dubuque Industrial Center North First Addition, in the City of
Dubuque, lowa; and
All of the street right of way of Innovation Drive adjacent to Lot 1 of
Dubuque Industrial Center North First Addition, in the City of Dubuque,
lowa.
All in the City of Dubuque, lowa
(o) Subarea O means that portion of the City of Dubuque, lowa removed
from Subarea C and now described as Subarea O in the Amended and Restated
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Urban Renewal Plan for the District approved by Resolution 324-21 on
September 20, 2021, which Subarea O includes the lots and parcels located
within the area legally described as follows:
Lot 2 of Dubuque Industrial Center North Third Addition, in the City of
Dubuque, lowa; and
A Part of Lot C in Dubuque Industrial Center North First Addition in the
City of Dubuque, lowa, being more particularly described as follows:
Commencing at the northwest corner of Lot 1 in Dubuque Industrial
Center North Second Addition in the City of Dubuque, lowa;
Thence North 87 degrees 35 minutes 13 seconds East along the north line
of said Lot 1, 65.47 feet to the Point of Beginning;
Thence North 87 degrees 35 minutes 13 seconds East continuing along
said north line of Lot 1, 467.29 feet;
Thence South 82 degrees 04 minutes 06 seconds East continuing along
said north line of Lot 1, 212.63 feet;
Thence North 19 degrees 12 minutes 36 seconds East, 433.37 feet, to a
point on the easterly line of Lot 2 in Dubuque Industrial Center North Third
Addition in the City of Dubuque, lowa;
Thence North 90 degrees 00 minutes 00 seconds West, 231.12 feet;
Thence North 60 degrees 11 minutes 47 seconds West, 280.07 feet;
Thence North 51 degrees 38 minutes 25 seconds West, 318.12 feet;
Thence South 57 degrees 28 minutes 14 seconds West, 86.87 feet;
Thence South 18 degrees 59 minutes 51 seconds East, 140.84 feet;
Thence South 51 degrees 57 minutes 52 seconds East, 101.08 feet;
Thence South 01 degree 57 minutes 06 seconds East, 108.09 feet;
Thence South 33 degrees 59 minutes 54 seconds East, 90.10 feet;
Thence South 44 degrees 57 minutes 34 seconds East, 130.53 feet;
Thence South 12 degrees 19 minutes 12 seconds West, 171.97 feet;
Thence South 87 degrees 35 minutes 13 seconds West, 260.33 feet;
Thence South 02 degrees 35 minutes 19 seconds East, 40.00 feet, to the
Point of Beginning, said part of Lot C contains 6.59 acres, more or less.
All in the City of Dubuque, lowa
(p) Subarea P means that portion of Dubuque County and the City of
Dubuque, lowa described as Subarea P in the Amended and Restated Urban
Renewal Plan for the District approved by Resolution 387-21 on November 1,
2021, which Subarea P includes the lots and parcels located within the area
legally described as follows:
Lot 2 of Wertzberger Acres No. 3, in Table Mound Township, Dubuque
County, lowa, according to the recorded Plat thereof; and
The Southwest 1/4 of the Northeast 1/4, Lot 1 of the Northwest 1/4 of the
Northeast 1/4, Lot 1 of Lot 1 of the Northeast 1/4 of the Northeast 1/4, and Lot 2
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of the Southeast 1/4 of the Northeast 1/4, in Section 14, Township 88 North,
Range 2 East of the 5th P.M., in Dubuque County, lowa, according to United
States Government Survey and the recorded Plats thereof, excepting therefrom
that land acquired for highway right of way by the lowa Department of
Transportation known as Lot A of Lot 1 of the Northwest 1/4 of the Northeast 1/4
and of Lot 1 of Lot 1 of the Northeast 1/4 of the Northeast 1/4 and of Lot 2 of the
Southeast 1/4 of the Northeast 1/4, all in Section 14, Township 88 North, Range
2 East of the 5th P.M., County of Dubuque, State of lowa, containing 11.95 acres
and as shown and described in the Warranty Deed filed as Instrument Number
2010-00003964 in the Dubuque County Recorder's Office, and excepting
therefrom that land acquired for highway right of way by the lowa Department of
Transportation known as Lot B of Lot 1 of Lot 1 of the Northeast 1/4 of the
Northeast 1/4 and of Lot 2 of the Southeast 1/4 of the Northeast 1/4, all in
Section 14, Township 88 North, Range 2 East of the 5th P.M., County of
Dubuque, State of lowa, containing 0.62 acres and as shown and described in
the Warranty Deed filed as Instrument Number 2011-00011776 in the Dubuque
County Recorder's Office; and
All that land acquired for highway right of way by the lowa Department of
Transportation known as Lot A of Lot 1 of the Northwest 1/4 of the Northeast 1/4
and of Lot 1 of Lot 1 of the Northeast 1/4 of the Northeast 1/4 and of Lot 2 of the
Southeast 1/4 of the Northeast 1/4, all in Section 14, Township 88 North, Range
2 East of the 5th P.M., County of Dubuque, State of lowa, containing 11.95 acres
and as shown and described in the warranty deed filed as instrument number
2010-00003964 in the Dubuque County Recorder's Office, and
All that land acquired for highway right of way by the lowa Department of
Transportation known as Lot B of Lot 1 of Lot 1 of the Northeast 1/4 of the
Northeast 1/4 and of Lot 2 of the Southeast 1/4 of the Northeast 1/4, all in
Section 14, Township 88 North, Range 2 East of the 5th P.M., County of
Dubuque, State of lowa, containing 0.62 acres and as shown and described in
the warranty deed filed as instrument number 2011-00011776 in the Dubuque
County Recorder's Office; and
All that land acquired for highway right of way by the lowa Department of
Transportation known as Lot A of Lot 2 of the Southwest 1/4 of the Northwest
1/4, all in Section 13, Township 88 North, Range 2 East of the 5th P.M., County
of Dubuque, State of lowa, containing 7.50 acres and as shown and described in
the warranty deed filed as instrument number 2010-00007163 in the Dubuque
County Recorder's Office; and
A part of that land acquired for highway right of way by the lowa
Department of Transportation known as Lot A of Lot 2 of 3 of Archdiocese Place
No. 2 at Key West in Section 11, Township 88 North, Range 2 East of the 5th
P.M., County of Dubuque and of Lot 2 of the Northwest 1/4 of the Northeast 1/4
and of Lot 2 of 1 of the Northeast 1/4 of the Northeast 1/4 and of Lot 1 of the
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Southeast Quarter of the Northeast Quarter, all in Section 14, Township 88
North, Range 2 East of the 5th P.M., County of Dubuque, State of lowa,
containing 51.12 acres and as shown and described in the warranty deed filed as
instrument number 2011-00018392 in the Dubuque County Recorder's Office,
more particularly described as follows:
Commencing at the east 1/4 corner of said section 14; thence south 87°
(degrees) 30' (minutes) 08" (seconds) west (assumed bearing for the purpose of
this description) on the south line of the northeast 1/4 of said section 14, a
distance of 316.67 feet to the southeast corner of said lot 1 of the southeast 1/4
of the northeast 1/4 which is on the present northwesterly right-of-way line of
U.S. highway 61, being the point of beginning of the area herein described;
thence continuing south 87°30'08" west on said south line, also being the south
line of said lot 1 of the southeast 1/4 of the northeast 1/4, a distance of 744.37
feet to the west line of said lot 1 of the southeast 1/4 of the northeast 1/4; thence
north 01°46'59" west on said west line, 365.46 feet; thence north 02°36'29" west
on said west line, 258.32 feet to the northwesterly line of said lot 1 of the
southeast 1/4 of the northeast 1/4; thence north 15°33'01" east on said
northwesterly line, 189.90 feet; thence north 20°16'31" east on said northwesterly
line, 100.25 feet; thence north 31°16'30" east on said northwesterly line, 371.74
feet; thence north 51°35'55" east on said northwesterly line, 46.89 feet; thence
north 26°34'03" east on said northwesterly line, 112.65 feet to the northwest
corner of said lot 1 of the southeast 1/4 of the northeast 1/4, also being the
southwest corner of said lot 2 of 1 of the northeast 1/4 of the northeast 1/4;
thence north 35°25'S1" east on the westerly and southwesterly line of said lot 2 of
1 of the northeast 1/4 of the northeast 1/4, a distance of 200.90 feet; thence north
01°11'S3" west on said westerly and southwesterly line, 284.09 feet; thence north
51°36'20" west on said westerly and southwesterly line, 173.35 feet; thence
south 73°41'30" east a distance of 115.82 feet; thence south 48°36'34" east on
the northeasterly line of said lot 2 of 1 of the northeast 1/4 of the northeast 1/4,
759.07 feet to the southeast corner of said lot 2 of 1 of the northeast 1/4 of the
northeast 1/4, also being the northeast corner of said lot 1 of the southeast 1/4 of
the northeast 1/4; thence south 02°41'19" east on the easterly line of said lot 1 of
the southeast 1/4 of the northeast 1/4, a distance of 954.91 feet to the present
northwesterly right-of-way line of U.S. highway 61; thence south 38°00'39" west
on said northwesterly right-of-way line, 485.62 feet to the point of beginning,
containing 31.49 acres, more or less; and
An 80-foot-wide strip of land in the Southeast Half of Section 31, Township
89 North, Range 2 East, The Southwest Quarter of Section 32, Township 89
North, Range 2 East, the North Half of Section 5, Township 88 North, Range 2
East, the Northwest, Northeast, and Southeast Quarters of Section 4, Township
88 North, Range 2 East, the South Half of Section 3, Township 88 North, Range
2 East, the Southwest Quarter of Section 2, Township 88 North, Range 2 East,
the Northwest, Northeast, and Southeast Quarters of Section 11, Township 88
North, Range 2 East, and the Northeast Quarter of Section 14, Township 88
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North, Range 2 East, of the Fifth Principal Meridian, centered on the following
described line:
Commencing at the Southeast Corner of Lot B, Dubuque Industrial Center
South First Addition, in the City of Dubuque, Dubuque County, lowa (Record
Doc. #2014-1397), at the Northerly Right-of-Way of Seippel Road; thence South
35°44'18" East (Record North 35°52'10" West) along the East Line of said First
Addition, 11.13 feet; thence South 10°51'45" East, 40.00 feet to the centerline of
Seippel Road, the Point of Beginning; thence North 79°08'15" East along said
centerline, 1004.09 feet; thence Easterly along the centerline of U. S. Highway
52 and the extension thereof an arc length of 880.50 feet along a 1,200.00 foot
radius curve being concave southerly, having a long chord of South 79°50'32"
East, 860.88 feet; thence South 58°49'18" East along said centerline of U. S.
Highway 52, 2,489.33 feet; thence Southeasterly along said centerline of U. S.
Highway 52 an arc length of 3,363.36 feet along a 12,000.00 foot radius curve
being concave Northeasterly, having a long chord of South 66°51'04" East,
3,352.36 feet; thence South 74°52'50" East along said centerline of U. S.
Highway 52, 1318.07 feet; thence Southeasterly along said centerline of U. S.
Highway 52 an arc length of 1,569.39 feet along a 12,000.00 foot radius curve
being concave Southwesterly, having a long chord of South 71°08'02" East,
1,568.27 feet; thence South 67°23'15" East along said centerline of U. S.
Highway 52, 1093.39 feet; thence Southeasterly along said centerline of U. S.
Highway 52 an arc length of 1,414.18 feet along a 23,000.00 foot radius curve
being concave Southwesterly, having a long chord of South 65°37'33" East,
1,413.95 feet; thence South 63°51'52" East along said centerline of U. S.
Highway 52, 947.44 feet; thence Southeasterly along said centerline of U. S.
Highway 52 an arc length of 1,134.73 feet along a 8,000.00 foot radius curve
being concave Northeasterly, having a long chord of South 67°55'41" East,
1,133.78 feet; thence South 71°59'29" East along said centerline of U. S.
Highway 52, 3,507.89 feet; thence Southeasterly along said centerline of U. S.
Highway 52 an arc length of 7,787.63 feet along a 7,500.00 foot radius curve
being concave Southwesterly, having a long chord of South 42°14'42" East,
7,442.46 feet; thence South 12°29'54" East along said centerline of U. S.
Highway 52, 750.54 feet; thence Southeasterly along said centerline of U. S.
Highway 52 an arc length of 449.54 feet along a 4,00O.00foot radius curve being
concave Northeasterly, having a long chord of South 15°43'05" East, 449.31 feet,
to the End Point, the sidelines of said 80-foot-wide strip of land are to be
shortened or lengthened to the intersection of the easterly line of Dubuque
Industrial Center South First Addition, in the City of Dubuque, Dubuque County,
lowa as recorded in Doc. #2014-1397 and the intersection of the northerly line of
Lot 1 and Lot 1 of 1 as recorded in Doc. #2010-3964.
(q) Subarea Q means that portion of the City of Dubuque, lowa described
as Subarea Q in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution 197-22 on May 16, 2022, which Subarea Q includes the
lots and parcels located within the area legally described as follows:
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Lot 1-5 of Dubuque Industrial Center West 5th Addition in the City of
Dubuque, lowa
All in the City of Dubuque, lowa
(r) Subarea R means that portion of the City of Dubuque, lowa described
as Subarea R in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution 290-22A on November 7, 2022, which Subarea R
includes the lots and parcels located within the area legally described as follows:
Part of Lot 3 in the Dubuque Industrial Center North First Addition in the
City of Dubuque, Dubuque County, lowa, Except Lot `A' of Lot 3 in Dubuque
Industrial Center North First Addition in the City of Dubuque, Dubuque County,
lowa, described as follows: Commencing at the southeast corner of said Lot 3;
thence N00°36'04"W, 364.16 feet along the east line of said Lot 3; thence
S89°24'16"W, 502.28 feet along the outside face of the south wall of the existing
building to the point of beginning; thence S00°35'44"E, 37.00 feet; thence
S89°24'16"W, 170.00 feet; thence N00°35'44"W, 32.00 feet; thence
S89°24'16"W, 210.00 feet; thence N00°35'44"W, 362.00 feet; thence
N89°24'16"E, 255.00 feet to the northerly extension of the outside face of the
west wall of the existing building; then S00°35'44"E, 357.00 feet along said face
of the west wall of the southwest corner of the existing building; thence
N89°24'16"E, 125.00 feet along the face of the south wall of the existing building
to the point of beginning, containing 2.258 acres
All in the City of Dubuque, lowa.
(s) Subarea S means that portion of the City of Dubuque, lowa described
as Subarea S in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution 74-23 on March 20, 2023, which Subarea S includes the
lots and parcels located within the area legally described as follows:
Lot 2 of Dubuque Industrial Center South First Addition in the City of
Dubuque, lowa
All in the City of Dubuque, lowa.
(t) Subarea T means that portion of the City of Dubuque, lowa described
as Subarea T in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution 180-23 on June 5, 2023, which Subarea T includes the
lots and parcels located within the area legally described as follows:
The East 10 Acres of the Southwest Quarter of the Southeast Quarter of
Section 19, T89N, R2E, of the 5th P.M., Dubuque County, lowa
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All in the City of Dubuque, lowa.
(u) Subarea U means that portion of the City of Dubuque, lowa described
as Subarea U in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution 39-24 on February 19, 2024, which Subarea U includes
the lots and parcels located within the area legally described as follows:
All of Lot 1 of Airborne Place, in the City of Dubuque, lowa; and
All of the Airborne Road right of way adjacent to Lot 1 of Airborne Place, in
the City of Dubuque, lowa, being the same area described as Acquisition
Parcel 154, in Part of Lot 2-2 of South Fork Industrial Subdivision No. 1,
Per Instrument Number 2018-10004 in the office of the Dubuque County
Recorder
All in the City of Dubuque, lowa.
(v) Subarea V means that portion of the City of Dubuque, lowa described
as Subarea V in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution 40-24 on February 19, 2024, which Subarea V includes
the lots and parcels located within the area legally described as follows:
All that part of Lot 1 of Dubuque Industrial Center South Fourth Addition in
the City of Dubuque lowa lying west of the west line of the Southwest
Quarter of Section 31, Township 89 North, Range 2 East of the 5th P.M.,
All in the City of Dubuque, lowa.
(w) Subarea W means that portion of the City of Dubuque, lowa described
as Subarea W in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution 104-25 on March 17, 2025, which Subarea W includes
the lots and parcels located within the area legally described as follows:
Lot 1 of Lot 4 of Dubuque Industrial Center West 4th Addition in the City of
Dubuque, lowa, according to the recorded plat thereof
All in the City of Dubuque, lowa.
(x) Subarea X means that portion of the City of Dubuque, lowa described
as Subarea X in the Amended and Restated Urban Renewal Plan for the
District approved by Resolution 290-25 on September 2, 2025, which
Subarea X includes the lots and parcels located within the area legally
described as follows:
Lot 7 and Lot 8 of Dubuque Industrial Center West 2"d Addition in the City
of Dubuque, lowa, according to the recorded plat thereof
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All in the City of Dubuque, lowa.
(y) Subarea Y means that portion of the City of Dubuque, lowa described
as Subarea Y in the Amended and Restated Urban Renewal Plan for the
District approved by Resolution -26 on April 20, 2026, which Subarea
Y includes the lots and parcels located within the area legally described as
follows:
Lot 2 of McFadden Farm Place #3 in the City of Dubuque, lowa
All in the City of Dubuque, lowa.
(z) Amended Proiect Area means that portion of the City of Dubuque, lowa
and Dubuque County included within the Original Project Area, Subarea C,
Subarea D, Subarea E, Subarea F, Subarea G, Subarea H, Subarea I, Subarea
J, Subarea K, Subarea L, Subarea M, Subarea N, Subarea O, Subarea P,
Subarea Q, Subarea R, Subarea S, Subarea T, Subarea U, Subarea V, Subarea
W, and Subarea X each as described in this Section.
Section 2. Section 3 is amended to read as follows:
Section 3: As to the Original Project Area, 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 taxing property in the Original Project Area upon the total sum of the assessed
value of the taxable property in the Original Project Area as shown on the assessment
roll as of January 1, 1987, being the first day of the calendar year preceding the
effective date of Ordinance No. 26-88, shall be allocated to and when collected be paid
into the fund for the respective taxing district as taxes by or for said taxing district into
which all other property taxes are paid. The taxes so determined shall be referred
herein as the "base period taxes" for such Subarea.
As to Subarea B, Subarea B has been removed from the division of revenues by
Ordinance 22-21. Subarea B will remain within the District.
As to Subarea C (except the lots and parcels now forming Subarea K and those
lots and parcels removed by Amended and Restated Urban Renewal Plan Version
2021.4 now forming Subarea O, and those lots and parcels removed by Ordinance 27-
22, now forming Subarea R), base period taxes shall be computed in the same manner
using the total assessed value shown on the assessment roll as of January 1, 2007,
being the assessment roll applicable to property in such subarea as of January 1 of the
calendar year preceding the effective date of Ordinance No. 70-08, and base values
shall be reduced due to the removal of area from Subarea C.
As to Subarea D, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2007, being the
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assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 70-08.
As to Subarea E, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2013, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No.10-14.
As to Subarea F, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2014, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 39-15.
As to Subarea G, base period taxes shall be computed in the same manner
using the total assessed value shown on the assessment roll as of January 1, 2014,
being the assessment roll applicable to property in such subarea as of January 1 of the
calendar year preceding the effective date of Ordinance No. 55-15.
As to Subarea H, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2015, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 49-16.
As to Subarea I, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2015, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 49-16.
As to Subarea J, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2015, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 49-16.
As to Subarea K, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2017, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 18-18.
As to Subarea L, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2017, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 45-18.
As to Subarea M, base period taxes shall be computed in the same manner
using the total assessed value shown on the assessment roll as of January 1, 2017,
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being the assessment roll applicable to property in such subarea as of January 1 of the
calendar year preceding the effective date of Ordinance No. 45-18.
As to Subarea N, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2020, being the
assessment roll applicable to property in such subarea as of January 1 of preceding the
effective date of Ordinance No. 16-21.
As to Subarea O, base period taxes shall be computed in the same manner
using the total assessed value shown on the assessment roll as of January 1, 2020,
being the assessment roll applicable to property in such subarea as of January 1 of
preceding the effective date of Ordinance 32-21.
As to Subarea P, Subarea P has been removed from the division of revenues by
Ordinance 21-22. Subarea P will remain within the District.
As to Subarea Q, base period taxes shall be computed in the same manner
using the total assessed value shown on the assessment roll as of January 1, 2021,
being the assessment roll applicable to property in such subarea as of January 1 of the
calendar year preceding the effective date of Ordinance No. 21-22.
As to Subarea R, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2021, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 28-22-A.
As to Subarea S, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2022, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 10-23.
As to Subarea T, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2022, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 30-23-A.
As to Subarea U, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2023, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 4-24.
As to Subarea V, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2023, being the
assessment toll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 5-24.
15
Page 865 of 901
As to Subarea W, base period taxes shall be computed in the same manner
using the total assessed value shown on the assessment roll as of January 1, 2024,
being the assessment toll applicable to property in such subarea as of January 1 of the
calendar year preceding the effective date of Ordinance No. 8-25.
As to Subarea X, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2024, being the
assessment toll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 46-25.
As to Subarea Y, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2025, being the
assessment toll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of this Ordinance No. -26.
Section 3: This Ordinance shall be in effect after its final passage, approval and
publication as provided by law.
PASSED AND APPROVED this 20St day of April, 2026.
Brad M. Cavanagh
Mayor
ATTEST:
Adrienne N. Breitfelder
City Clerk
Read first time:
PASSED AND APPROVED:
PUBLISHED:
16
Page 866 of 901
Dubuque
THE CITY OF �
All•America C'�
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TO: Michael C. Van Milligen, City Manager
FROM: Jennifer Larson, Chief Financial Officer
SUBJECT: Water and Sanitary Sewer Historical Billed Consumption and Projections
DATE: April 17, 2026
INTRODUCTION
City staff reviewed historical billed usage for both the Water and Sanitary Sewer Funds
(Attachment 1). As part of this analysis, we removed the impact of a large industrial
customer (Simmons) coming online because that type of major new user is not
something we can reliably expect in future years. Once that adjustment is made, the
data shows a clear downward trend in total water and sewer usage across the system.
DISCUSSION
After removing the impact of the industrial user, total billed usage in both Water and
Sanitary Sewer declines over the FY2021—FY2025 period. This means that, on
average, households and businesses are using less water over time. When usage
drops, the amount of revenue that comes from gallons sold also drops. Although overall
revenue has grown in recent years, this growth is due to prior rate adjustments—not
increased water use. In other words, rates have kept revenues stable, not consumption
levels.
The number of accounts by type is 2,012 commercial accounts, 74 industrial, and
22,610 residential. Group homes, municipalities, schools, and churches are excluded.
Even if more homes are built, each home typically uses relatively little water. With
per-home usage trending downward, adding more residential customers will not
meaningfully reduce the revenue needed to operate, maintain, and reinvest in the
system.
Customers are more water-efficient than ever. Modern fixtures and appliances reduce
indoor use, and many residents are choosing to conserve. As a result, even with more
customers, overall consumption often grows slowly or even declines. Weather has a
major effect on water use. Dry summers increase lawn watering, while wet summers
drastically reduce it. This volatility makes it risky to rely on residential outdoor usage to
meet revenue needs. A significant portion of growth is in multi-family units or homes on
Page 867 of 901
smaller lots, both of which use less water than traditional single-family homes with large
yards.
Most of the utility's costs—treatment plants, pipe systems, maintenance, and debt
service—remain the same whether water use goes up or down. These fixed costs must
be funded regardless of how much water is sold.
There is always a lag between permit issuance, construction, meter installation, and
actual usage. Relying on expected new consumption before it materializes exposes the
City to near-term financial shortfalls.
The reduction in usage following the removal of the industrial customer demonstrates
how dependent total consumption is on a few large users. Residential accounts simply
do not use enough water to make up for such changes.
CONCLUSION
Based on the data, it would not be financially prudent to reduce or defer planned water
and sanitary sewer user fee increases by assuming that new residential growth will
generate enough additional usage to support the system. The historical trend and
current customer behavior point in the opposite direction: lower average usage, higher
weather-related variability, and fixed system costs that continue regardless.
Maintaining a stable, long-term financial plan requires setting user fees based on
reliable revenue sources—not on optimistic usage projections that are unlikely to
materialize.
JML
Attachments
cc: Crenna Brumwell, City Attorney
Cori Burbach, Assistant City Manager
2
Page 868 of 901
Cityof Dubuque
Review of Actual Billed Usage-Water and Sanitary Sewer
Enterprise Fund Projections
� Actual Re-Estimated Based on Actual
FiscalYear: 06/30/21 FiscalYear: 06/30/22 06/30/23 06/30/24 06/30/25
Billed Usage(OOOs): 1,774,274 Actual Usage(OOOs): 1,879,915 1,917,094 1,909,676 1,958,794
User Revenue: 8,734,453 (Less Simmons Increase): (474) (232,459) (228,219) (463,065)
Avg Rate/000: 4.9228321 Net Usage(OOOs) 1,879,441 1,684,635 1,681,457 1,495,729
Annual Growth Rate: 5.93°/o -10.37% -0.19°/o -11.05%
� Actual
Fiscal Year: 06/30/21 Re-Estimated Based on Actual
Billed Usage(OOOs): 1,774,274 FiscalYear: 06/30/22 06/30/23 06/30/24 06/30/25
User Revenue: 10,313,287 Actual Usage(OOOs): 1,879,915 1,917,094 1,920,559 1,944,644
Avg Rate/000: 5.81268 (Less Simmons Increase): 474 232 459 228 219 463 065
Net Usage(OOOs) 1,879,441 1,684,635 1,692,340 1,481,579
Annual Growth Rate: 5.93°/o -10.37% 0.46% -12.45%
Page 869 of 901
Dubuque
THE CITY OF �
D All-Aneriea City
U B E w,�.,,��," �
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TO: Michael C. Van Milligen, City Manager
FROM: Jennifer Larson, Chief Finance Officer
SUBJECT: General Fund Operating Reserve
DATE: April 17, 2026
INTRODUCTION
The purpose of this memorandum is to provide requested information on the General Fund
Operating Reserve.
BACKGROUND
Maintaining a general fund operating reserve demonstrates sound fiscal management by
ensuring the City has sufficient cash on hand to meet expenses before revenue is collected,
thereby avoiding the need for short-term borrowing. This prudent financial practice is required
by bond rating agencies, such as Moody's Investor Service, because it signals the City's
ability to manage its cash flow, address unexpected costs, and maintain financial stability.
Strong reserve balances are viewed as a credit strength and contribute to higher bond
ratings, which can lead to lower borrowing costs and greater financial flexibility for the City.
DISCUSSION
Moody's Investor Service suggests that cities with an "AA" rating should maintain reserves at
35 percent. Tionna Pooler of Independent Advisors, the city's financial advisor, noted that
Moody's considers the city's strong reserve balances a credit strength. They warn that
"significant drops in available fund balances below 35% of revenue" could result in a lower
rating. Reserve funds are mainly intended to cover unexpected expenses. Regularly
spending these reserves on annual expenses not only reduces the ability to handle
emergencies but can also cause ongoing financial imbalances, which may signal fiscal
stress, lower the reserves further, and eventually lead to higher taxes or cuts in services.
In January 2025, Moody's Investor Services affirmed the City of Dubuque's Aa2 credit rating
for its general obligation bonds. Moody's noted Dubuque's stable economy as a regional
center, solid resident income, and strong financial operations, even with expected fund
balance declines due to pandemic spending. The city's long-term liabilities and fixed costs
remain moderate despite future borrowing plans. Key factors in the rating include robust fund
balance and cash levels, flexibility in raising revenue, and low debt ratios.
In July 2023, Moody's Investor Service upgraded the City's outstanding general obligation
bonds from Aa3 to Aa2, and the outstanding Sales Tax Increment Revenue bonds from A2 to
A1. Key credit factors include the City's robust financial management and significant revenue-
Page 870 of 901
raising capacity, which have led to a consistent improvement in available fund balances and
liquidity. Additionally, the City functions as a regional economic hub, with its rate of economic
growth exceeding the national average over the past five years.
In November 2022, Moody's Investors Service ("Moodys") introduced an updated rating
system for cities and counties. The main changes include giving cities an issuer rating that
reflects their overall creditworthiness, regardless of any particular loan, and evaluating
business-type enterprise funds alongside general fund revenues and balances when
assessing financial performance.
The revised methodology incorporates two key metrics to assess financial performance: the
Available Fund Balance Ratio (AFBR), calculated as (Available Fund Balance + Net Current
Assets) divided by Revenue, and the Liquidity Ratio (LR), defined as Unrestricted Cash
divided by Revenue. For Aa-rated credits, the AFBR typically falls within the range of 25 to
35, while the LR is generally between 30% and 40%.
In May 2022, Moody's reviewed the City using its previous approach as part of the annual
bond issuance process. At that time, Moody's assessed the City's AFBR at 45.2% and LR at
59.8%, likely reflecting higher balances from unused ARPA funds. The updated method will
now include both revenues and net assets from business-type activities when performing
these calculations. This means the general obligation rating for the City will be affected by
how well enterprise funds perform financially. To keep the City's ratings stable, it will be
important to set rates and charges that can cover debt payments and maintain solid liquidity.
In May 2021, Moody's Investor Service upgraded the City's Water Enterprise outstanding
revenue bonds from A1 to A2 and reaffirmed the Aa3 credit rating for general obligation
bonds. Key credit considerations include the City's substantial tax base, a wealth and income
profile that is modestly below those of similarly rated municipalities, anticipated decreases in
financial position during fiscal years 2021 and 2022, and comparatively high debt and
pension obligations.
The credit ratings confirm the effective fiscal management exercised by the mayor and city
council, placing Dubuque in an advantageous position to utilize favorable financial markets,
secure borrowing at reduced interest rates when needed, and invest strategically in key
community initiatives.
The City of Dubuque has consistently incorporated a general fund reserve policy into its
Fiscal and Budget Policy Guidelines, which are annually approved as part of the budget
process. The policy allows the City to increase the minimum fund balance by allocating a
portion of any operating surplus that exceeds the $200,000 carryover balance remaining in
the General Fund at the conclusion of each fiscal year. The City continued augmenting the
General Fund minimum balance with available surplus funds until the reserve reached 20
percent of Net General Fund Operating Cost during Fiscal Year 2017. In Fiscal Year 2024,
the minimum balance was further raised to 25 percent to meet the new City Council standard.
Additional allocations of$4.4 million in Fiscal Year 2024, $415,247 in Fiscal Year 2025, and
$1.8 million in Fiscal Year 2026 were made to the General Fund Operating Reserve to
sustain a reserve level of 27 percent.
2
Page 871 of 901
Following all planned FY 2026 expenditures, Dubuque's general fund reserve will be 27% of
general fund revenues (accrual basis) or 45.03% when including debt service and enterprise
fund revenues (per Moody's accrual method). The projected cash balance is $26,946,677 on
June 30, 2026, while the accrual-based reserve is $25,412,743, maintaining a minimum
reserve margin of 25%.
The table below outlines the City's General Fund Operating Reserve history since FY 2021.
City's General % of Projected Moody's
Fiscal Year Contribution Fund Operating Revenue New
Reserve Methodology
FY2021 $500,000 $31,089,468 40.72%
FY2022 $0 $41,259,518 49.16% 45.09%
FY2023 $2,717,339 $48,403,917 55.82% 62.99%
FY2024* $4,419,668 $43,826,193 51.19% 62.41 %
FY2025 $415,247 $38,147,743 40.53% 52.33%
FY2026 $1,823,234 $25,412,743 27.00% 45.03%
FY2027 $0 $25,412,743 27.00% 45.03%
FY2028 $0 $25,412,743 27.00% 45.03%
FY2029 $0 $26,388,917 27.00% 45.03%
FY2030 $0 $25,412,743 27.00% 43.60%
*FY2024 the general fund reserve increased from 20% to 27%.
** If capital projects and major equipment purchases are not finished within the budget year,
the remaining fund balance at fiscal year-end will be temporarily higher. Once resources are
assigned in the next fiscal year to finalize these outstanding projects and purchases, any
general fund reserve balance exceeding 27% provides funding for additional capital projects
or other one-time mid-year expenses.
3
Page 872 of 901
. . � � . � . .
� � � � . � � � � � � �
Contribution $4.4 $— $— $— $— $— $— $—
City's General Fund Cash $43.8 $38.0 $25.4 $25.4 $25.4 $25.4 $25.4 $25.4
Reserve Fund Balance
% of Projected Revenue 51.2% 40.5% 27.0% 27.0% 27.0% 27.0% 27.0% 27.0%
(Accrual Basis)
How Much Less if 25% $1.9
After all planned expenditures in FY 2026, the City of Dubuque will have a general fund reserve of 27.00% of
general fund revenues as a percent of general fund revenues computed by the accrual basis or 45.03% of general
fund, debt service, and enterprise fund revenues as computed by the accn�al basis methodology now used by
Moody's Investors Service. The general fund reserve balance is projected to be$25,412,743 on June 30, 2026.
The general fund reserve balance exceeds 27% in FY 2026, which is the margin of error used to ensure the City
always has a general fund reserve of at least 25% as computed on a cash basis
The State Legislative Anticipation Reserve Fund is a new fund and is being established in
Fiscal Year 2027 using $2.4 million generated from the repayment of internal loans to the City's
General Fund from the Greater powntown TIF (GDTIF) Fund.
This reserve is being created in recognition of the significant property tax reform proposals
being considered during the current State legislative session. Because these reforms could
materially affect the City's future revenue structure, it is financially prudent to maintain an
additional reserve to help absorb any potential impact. Retaining this balance through the FY
2028 budget cycle ensures the City can respond responsibly should legislative changes reduce
or otherwise alter revenues.
The actual total repayment was $5.3 million, with $1.2 million for property tax relief, $2,187
used to fund non-recurring General Fund improvement requests, and to make a $675,554
internal loan to the Refuse Collection enterprise fund.
If the City Council elects to use any portion of the State Legislative Anticipation Reserve Fund
before FY 2028, such use should be limited strictly to non-recurring expenses. This preserves
the integrity of the reserve by ensuring one-time funds are not used to support ongoing
operational costs, maintaining long-term fiscal sustainability. In fact on April 20, 2026, City
Council agenda action number three, "Federal Emergency Management Agency Building
Resilient Infrastructure and Communities (BRIC) grant application for the Bee Branch Creek
Watershed Flood Mitigation Project" is requesting $440,000 of this State Legislative
Anticipation Reserve Fund to provide the funds needed to qualify for a $20 million federal
grant.
4
Page 873 of 901
Dubuque
THE CITY OF �
D All-Ameris�Cily
U B E .,��,����
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� pp 2017*2019
TO: Michael C. Van Milligen, City Manager
FROM: Jennifer Larson, Chief Financial Officer
SUBJECT: FY27 City Property Taxes by Property Class — Distribution of Taxes Paid
DATE: April 17, 2026
INTRODUCTION
This memo provides clarification on how FY27 City property taxes are distributed across
property classes and what proportion of the total each class pays. This memo
summarizes that information using the City's certified FY27 taxable valuations after the
application of Tax Increment Financing (TIF) reductions and state-mandated
exemptions.
DISCUSSION
For FY27, the City will collect $31.62 million in property taxes across all classes. After
TIF and exemptions, the Residential property tax class represents the largest share of
the taxable base and therefore pays the largest share of City taxes.
Residential properties pay the majority (63%) because they make up the largest share
of net taxable valuation once reductions are applied. Commercial properties contribute
about one-third (33%), remaining the second-largest source of City property tax
revenue. Industrial, Utilities, Railroad Bridge, and Other properties collectively account
for just over 4% of the tax base.
Valuation by 2027 Taxable
Class of Debt Valuation Net Taxable % of Total
Propert TIF Exemptions Valuation Cit Taxes Taxes
Residential $2,139,000,770 -$145,451,887 -$31,169,350 $1,962,379,533 $19,803,612 62.62 %
Commercial $1,485,347,469 -$450,310,552 $1,035,036,917 $10,416,322 32.94 %
Industrial $168,152,430 -$98,767,499 $69,384,931 $698,271 2.21 %
RR bridge $4,777,321 $4,777,321 $48,078 0.15 %
Other $566,419 -$351,733 $214,686 $2,161 0.01 %
Utilities $65,123,490 $0 $65,123,490 $655,385 2.07 %
Total $3,862,967,899 -$694,881,671 -$31,169,350 $3,136,916,878 $31,623,827 100.00%
Page 874 of 901
The distribution is not a policy decision, it is a function of State-defined property classes,
assessed values and rollback factors, net taxable valuation after TIF and exemptions,
and the City's recommended FY27 tax rate of$10.06372. These shares remain
consistent with long-term valuation trends in Dubuque.
JML
Attachments
cc: Crenna Brumwell, City Attorney
Cori Burbach, Assistant City Manager
z
Page 875 of 901
Dubuque
THE CITY OF �
D All-Aneriea City
U B E w,�.,,��," �
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TO: Michael C. Van Milligen, City Manager
FROM: Jennifer Larson, Chief Finance Officer
SUBJECT: Administrative Overhead Recharge
DATE: April 16, 2026
INTRODUCTION
The purpose of this memorandum is to provide requested information on the Administrative
Overhead Recharge.
BACKGROUND
Administrative overhead recharges play a critical role in ensuring the City's budgeting, rate-
setting, and financial reporting remain accurate, equitable, and aligned with Council-adopted
fiscal policy. The practice reflects the City's long-standing guideline that those who utilize or
directly benefit from a service should also help pay for it, as outlined in the FY27 Budget &
Fiscal Policy Guidelines.
DISCUSSION
The City's fiscal policy establishes that Enterprise Funds—Water, Sewer, Stormwater,
Refuse Collection, Parking, and others—are intended to be self-supporting through user fees.
Administrative departments such as Finance, Engineering, Legal, Planning, the City
Manager's Office, City Clerk, and Communications provide essential support to these utilities.
Recharging ensures enterprise Funds cover their fair share of administrative and overhead
costs, the General Fund is not subsidizing utility operations through property taxes,
cost-of-service principles are applied consistently across departments.
Accurate and complete accounting of all costs, including administrative support, is essential
for establishing utility rates that reflect the true cost of service. Without recharging, rates
would appear artificially low, enterprise Funds would understate operating costs, future rate
increases might be larger when unaccounted costs surFace, long-term utility planning and
capital investment decisions could be distorted, and property taxpayers would be subsidizing
enterprise funds.
Recharging is a widely accepted governmental accounting practice. External auditors expect
administrative costs to be allocated reasonably and consistently. Transparent and
well-documented overhead allocation supports the City's award-winning financial
management practices, ensures compliance with accounting standards, and reduces audit
risk associated with inconsistent or incomplete cost allocation.
Page 876 of 901
The calculation of administrative overhead includes Engineering Admin and Project
Management costs not assigned to capital projects are split evenly between Water, Sanitary
Sewer, Stormwater, General Fund (25% cost share).
Finance and General Administrative Department's net cost is split evenly among Water,
Sanitary Sewer, Stormwater, Solid Waste Collection, General Fund (16.67% cost share).
Parking and Landfill split a share (8.33% cost share). Administrative departments include
Finance, Planning, City Clerk, Legal, City Manager's Office, Communications, Human
Resources, and GIS.
Utility Billing cost is split evenly among enterprise funds appearing on customer bills
Water, Sanitary Sewer, Stormwater, Solid Waste Collection (25% cost share).
Administrative overhead recharges are essential for maintaining the integrity of the City's
financial policies, ensuring fair cost distribution across all funds, supporting accurate
rate-setting and long-term planning, preserving transparency for both Council and residents,
and protecting the General Fund from unintended subsidies.
The policy framework, and its careful, phased implementation over time, ensures that each
fund pays an appropriate share of the administrative services on which it relies.
As we plan for future years, we will carefully review these allocations to strive for maximum
equity in the cost-sharing process. Any modifications should be implemented over several
years, to avoid significant changes for any one entity.
Attachments
2
Page 877 of 901
CITY OF DUBUQUE ADMINISTRATIVE OVERHEAD ANALYSIS--FY 2027
Percent Split if recharged to all funds 16.67 % 16.67 % 16.67 % 16.67 % 3.22 % 8.33 %
Percent Implemented 100.00 % 100.00 % 100.00 % 100.00 % 38.66 % 100.00 %
DISTRIBUTION OF ADMIN RECHARGE Combined
NET REVENUE GF SEWER STORM WATER REFUSE PARKING LANDFILL
Department FY27 Budget 100 610 620 600 670 650 950 TOTAL Ent% �
Engineering Admin $364,696 $91,174 $91,174 $91,174 $91,174 $0 $0 $0 $364,696 75.00 %
Project Engineering $868,548 $217,137 $217,137 $217,137 $217,137 $0 $0 $0 $868,548 75.00 %
Utility Billing $1,111,260 $0 $259,968 $259,968 $259,968 $259,968 $71,388 $0 $1,111,260 100.00 %
Accounting $2,626,606 $572,025 $437,768 $437,768 $437,768 $437,768 $84,625 $218,884 $2,626,606 78.22 %
City Manager's Office $1,763,713 $384,105 $293,952 $293,952 $293,952 $293,952 $56,824 $146,976 $1,763,713 78.22 %
Sustainability $404,163 $88,018 $67,361 $67,361 $67,361 $67,361 $13,021 $33,680 $404,163 78.22 %
GIS $364,334 $109,708 $60,722 $60,722 $60,722 $60,722 $11,738 $0 $364,334 69.89 °/a
Communications $456,128 $114,033 $76,021 $76,021 $76,021 $76,021 $0 $38,011 $456,128 75.00 %
Media Services $267,580 $89,192 $44,597 $44,597 $44,597 $44,597 $0 $0 $267,580 66.67 %
Budget $549,465 $119,661 $91,578 $91,578 $91,578 $91,578 $17,703 $45,789 $549,465 78.22 %
Human Resources $1,791,130 $390,074 $298,522 $298,522 $298,522 $298,522 $57,707 $149,261 $1,791,130 78.22 °/o
Planning $1,076,365 $324,110 $179,394 $179,394 $179,394 $179,394 $34,679 $0 $1,076,365 69.89 %
City Clerk's Office $386,940 $84,268 $64,490 $64,490 $64,490 $64,490 $12,467 $32,245 $386,940 78.22 %
Legal $1,182,622 $257,552 $197,104 $197,104 $197,104 $197,104 $38,102 $98,552 $1,182,622 78.22 %
FY 2027 Amount $13,213,550 $2,841,057 $2,379,788 $2,379,788 $2,379,788 $2,071,477 $398,254 $763,398 $13,213,550
BASIS FOR OVERHEAD FACTORS:
Utility Billing split over Water, Sewer,Storm, Refuse.Administrative Department split evenly between GF, Water, Sewer, Storm, Refuse, Parking/Landfill.
Engineering Admin/Project Engineering split between General Fund, Saniatary Sewer, Storm, Water.
Page 878 of 901
FY 2027 Budget & Fiscal Policy Guidelines
Page 8
'- •�• .
Activity FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Rec'd
Adult Athletics 77.2% 84.3% 61.7% 51.1%
McAleece Concessions 114.5% 116.6% 115.3% 117.0%
Youth Sports 17.4% 16.8% 12.2% 19.2%
Therapeutic&After School 56.2% 12.8% 17.6% 24.8%
Recreation Classes 100.2% 64.6% 66.2% 36.6%
Swimming 41.6% 44.1% 40.0% 39.3%
Golf 107.9% 113.0% 94.5% 105.7%
Port of Dubuque Marina 75.5% 85.6% 81.2% 85.1%
Park Division 17.5% 13.3% 17.2% 14.6%
Library 1.2% 1.2% 1.1% 1.0%
Airport 106.7% 88.2% 97.6% 97.6%
Building Inspections 106.7% 120.7% 96.5% 99.3%
Planning Services 62.7% 70.7% 45.2% 71.7%
Health Food/Environmental 37.5% 48.8% 38.3% 40.0%
Inspections
Animal Control 58.5% 57.8% 51.7% 48.5%
Housing - General Inspection 95.6% 143.7% 107.6% 90.5%
Federal Building Maintenance 62.2% 83.2% 86.2% 85.7%
N. ADMINISTRATIVE OVERHEAD RECHARGES
�iscussior�
While the Enterprise Funds have contributed to administrative overhead, the majority
has been provided by the General Fund. This is not reasonable and unduly impacts
property taxes, which causes a subsidy to the Enterprise Funds. Prior to FY 2013, the
administrative overhead was charged by computing the operating expense budget for
each enterprise fund and dividing the result by the total City-wide operating expense
budget which resulted in the following percentages of administrative overhead charged
to each enterprise fund: Water 5.32%; Sanitary Sewer 4.84%; Stormwater 0.55%; Solid
Waste 2.83%; Parking 1.71%; and Landfill 2.71%. The adopted Fiscal Year 2013 budget
changed the administrative overhead to be more evenly split between the general fund
and enterprise funds and is phased in over many years.
The Fiscal Year 2018 administrative overhead formula was recommended modified. The
modification removed Neighborhood Development, Economic Development and
Workforce Development from all recharges to utility funds. In addition, the Landfill
calculation is modified to remove Geographic Information Systems and Planning
Services. The Fiscal Year 2027 administrative overhead formula is recommended to be
modified to include the Landfill in Communication Department recharges.
In Fiscal Year 2027, the general fund is recommended to support $2,841,058 in
administrative overhead using the recharge method adopted in Fiscal Year 2013 and
revised in Fiscal Year 2018.
Page 879 of 901
FY 2027 Budget & Fiscal Policy Guidelines
Page 9
Beginning in FY 2013, additional overhead recharges to the utility funds is being phased
in over several years. Engineering administrative and project management expenses
that are not recharged to capital projects will be split evenly between the Water, Sewer,
Stormwater and General Funds. Finance accounting expenses and all other
administrative departments such as Planning, City Clerk, Legal Services and City
Manager's Office will be split evenly between Water, Sewer, Stormwater, Refuse
Collection and General Funds, with overhead costs being shared by the Landfill and
Parking. This will be fully implemented over time.
Beginning in Fiscal Year 2018, Neighborhood Development, Economic Development
and Workforce Development expenses will not be recharged to utility funds. In addition,
the Landfill will not be recharged GIS and Planning expenses. In Fiscal Year 2027, the
Communications Department is also recharged to the Landfill.
When the overhead recharges are fully implemented, the split of the cost of
administrative overhead excluding Engineering will be as follows:
Administrative Overhead Split Engineering Administration �
(Not including Engineering) Project Management
■b^Jate� ■Gen e!oi
■;ewe� �
Fund
Storm,•._'-_, '';'_�ter
r � �Refu�e _
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■Forkin c:
� -�nd=i � � ■Starmwoter
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Page 880 of 901
FY 2027 Budget & Fiscal Policy Guidelines
Page 10
The implementation percent of the administrative overhead recharges in Fiscal Year
2027 as compared to Fiscal Year 2026 is as follows:
Percent Implemented Administrative Overhead
100% 100% 100% 100% 970�0 100%
100%
100% 00% 960�0 99% �
75%
50% 39% 39%
25% �
-% � _ � �
FY27 FY26
Sanitary Sewer Stormwater � Water
Refuse ■ Parking Landfill
O. OUTSIDE FUNDING
DISCU; ON
The purpose of this guideline is to establish the policy that the City should aggressively
pursue outside funding to assist in financing its operating and capital budgets.
However, the long-term commitments required for such funding must be carefully
evaluated before any agreements are made. Commitments to assume an ongoing
increased level of service or level of funding once the outside funding ends must be
minimized.
To minimize the property tax burden, the City of Dubuque will make every effort to
obtain federal, state and private funding to assist in financing its operating and capital
budgets. However, commitments to guarantee a level of service or level of funding after
the outside funding ends shall be minimized. Also, any matching funds required for
capital grants will be identified.
P. GENERAL FUND OPERATING RESERVE (WORKING BALANCE)
DISCUSSION
An operating reserve or working balance is an amount of cash, which must be carried
into a fiscal year to pay operating costs until tax money, or other anticipated revenue
comes in. Without a working balance, there would not be sufficient cash in the fund to
meet its obligations and money would have to be borrowed. Working balances are not
Page 881 of 901
Dubuque
THE CITY OF �
All•Meriea Gry
DuB E ,r���.n� �,�:.,:
; � � �
� �
Maste iece on the Mississi i zoo�.zolz`2013
rP PP 2017*2019
TO: Michael C. Van Milligen, City Manager
FROM: Matthew K. Kalcevich, Parks and Recreation Director
SUBJECT: Park Division Eagle Point Master Plan Information
DATE: April 17, 2026
INTRODUCTION
This memo is to provide information related to the proposed Parks and Recreation
Department Eagle Point Park Master Plan and the hiring of a consultant for that work.
BACKGROUND
The Eagle Point Park Master Plan was discussed during the Park Division budget
presentation. This memo is to provide information related to the proposed Eagle Point
Park Master Plan, which is being presented as a recommendation of the Parks and
Recreation Comprehensive Master Plan, which was approved and adopted by City
Council on February 16, 2026.
DISCUSSION
The Eagle Point Park Master Plan was a major plan recommendation from the Dubuque
Parks and Recreation Comprehensive Plan that was adopted on February 16, 2026.
The Eagle Point Park Master Plan will serve as a comprehensive effort to revitalize and
enhance the park's infrastructure, amenities, and overall user experience while
preserving its unique regional value.
The plan will set the framework for decision-makers in the planning, maintenance and
development of the park's recreation facilities, amenities, programs, trail connectivity,
and open space for the next 10+ years. This project includes in-depth community
engagement to build upon the existing parks systemwide plan feedback and ensure
local voices shape the future of the park.
1
Page 882 of 901
The planning process will involve concept development that balances accessibility,
sustainability, and innovation. This framework will ensure the sustainability of the park,
addressing not only up-front capital improvement costs, but also ongoing operational
requirements that preserve the quality of the revitalized space. Special attention will be
given to the creation of a comprehensive maintenance strategy to reduce future repair
costs and extend the lifespan of park amenities.
The Eagle Point Park Master Plan will also incorporate strategies for phased
implementation, balancing project goals with budget constraints and scheduling needs.
This phased approach would prioritize immediate needs while guiding future capital
improvement planning efforts for the park and similar community projects. The plan will
serve as a blueprint for sustained revitalization, offering clear guidance for future
investments, updates, and expansions.
CONCLUSION
The community has requested that Eagle Point Park see an increased focus on the care
for and improvement of the park. This Eagle Point Park Master Plan is a tool designed
to best strategize and spell out those short- and long-term recommendations. The
approved and adopted Parks and Recreation Comprehensive Master Plan is serving as
the new guide for the Parks and Recreation Department to make recommendations, of
which this is one that was identified as such.
Prepared by Steve Fehsal, Park Division Manager
2
Page 883 of 901
Dubuque
THE CITY OF �
All•Merioa Ciry
DuB E .r�„� n�:,,...:
; � � �
� �
Maste iece on the Mississi i zoo�.zo�z•2013
�P pp zoi��zoi9
TO: Michael C. Van Milligen, City Manager
FROM: Matthew K. Kalcevich, Parks and Recreation Director
SUBJECT: Park Division Additional Greenhouse Activity Information
DATE: April 20, 2026
INTRODUCTION
This memo is to provide additional information related to the Parks and Recreation
Department Park Division Greenhouse Activity.
BACKGROUND
A memo was submitted to City Council on April 13, 2026, regarding the Park Division's
Greenhouse Activity explaining operations and budget. The Parks and Recreation
Department budget hearings were also presented during that meeting. Additional
information was requested regarding the Greenhouse Activity.
DISCUSSION
The Greenhouse Activity consists of the entire Horticulture team. The team includes one
(1 FTE) full-time Horticulturist; three (3 FTE) full-time Assistant Horticulturists; one (.58
FTE) shared Assistant Horticulturist with Public Works and four (4) Temporary
Landscape Crew Member positions (2.42 FTE).
The Horticulture team takes care of all landscaped areas located on City property
including roundabouts, highway corridors, high profile locations, parks and several other
locations. There are more than thirty-eight (38) identified locations throughout the City
that the Horticulture staff are responsible for. Appendix B, included with the memo
provided on April 13, 2026, listed those details. Many of these areas include multiple
landscaped beds. For example, the Highway 20 corridor from Locust Street to Devon
Drive, which was recognized as an area of focus in the recently approved and adopted
Parks and Recreation Master Plan, includes multiple large and small landscape beds,
along the highway and exit/entrance ramps.
1
Page 884 of 901
The Parks and Recreation Comprehensive Plan recommended an additional Assistant
Horticulturist be added to the Park Division team to assist with the current workload and
responsibilities assigned to the Greenhouse activity. This position was requested in the
FY2027 budget process but is not recommended at this time.
The Park Division maintains and operates a greenhouse on the North end of the city
near Eagle Point Park. Growing plants in this almost 100-year-old historic greenhouse,
is only an aspect of the total service portion of the Horticulture team's responsibilities. If
the more than 20,000 plants and over 100 hanging baskets grown annually by the
Horticulture staff were not grown in the City's greenhouse and purchased from a
commercial vendor, there is not a projected decrease to the number of staff or
responsibilities assigned to those operations. Annual landscape areas would still need
to be designed, plants would still need to be purchased and planted, as well as watered
and maintained throughout the growing season. All the other responsibilities of the
Horticulture team would also need to continue.
Purchasing plants from a commercial vendor would likely increase the budget in the
Greenhouse Activity due to plants being more expensive to purchase from a
commercial vendor versus growing the plants in the City's greenhouse. Information
provided in the memo on April 13, 2026, stated that on average different varieties and
sizes of annual plants grown in the City's greenhouse are estimated at $1 to $2 per
plant fully grown. The same plant purchased from a commercial vendor would cost $4 to
$7 each. Using these figures, it is an estimated $20,000-$40,000 to grow annual plants,
which includes soil, utilities and labor in the City's greenhouse. It would be an estimated
cost of around $80,000, if these same plants were purchased for$4/plant from a
commercial vendor.
Below is a chart for a portion of the FY2027 requested budget for the Greenhouse
Activity. It is important to recognize these budget numbers are not specific to just the
greenhouse itself. The building also houses a two-bay shop, a three-bay shop, and the
greenhouse potting/office area.
Greenhouse Buildin Maintenance General Maintenance and Repairs $3,000.00
Greenhouse Electricit $7,674.00
Greenhouse Natural Gas $6,611.00
Telecommunications iPhone Data Plan $540.00
Greenhouse Insurance Liabilit $1,019.00
Greenhouse Tech Services Data Plans for Time and Attendance iPads $990.00
Greenhouse E ui Maintenance Mobile Radio Contract for vehicles $1,919.00
TOTAL $21,753.00
Additionally, there is a FY2026 Project budgeted to replace all the polycarbonate panels
on the greenhouse. There has been storm damage to some panels and many of the
panels are brittle and yellowing reducing sunlight in the greenhouse. The reduced
sunlight causes many issues in the greenhouse that can impact the plants, including
growth, watering and additional staff time to ensure the plants stay healthy. This project
2
Page 885 of 901
is under contract for $146,795.00 and is scheduled to be completed in June 2026.
There are no additional projects recommended related to the greenhouse in the
FY2027-2031 Capital Improvement Program budget.
The Horticulture team has continued to identify efficiencies and sustainable practices
related to the Greenhouse Activity. Annual plants have been replaced with perennial
plants in recent years in strategic locations. These practices have been implemented to
meet City Council Goals and Priorities related to pollinators. Additionally, if perennials
were planted in place of annuals in additional areas, the savings would be minimal. Staff
would still have need to maintain those locations where there are plants whether
perennial or annual. The FY25 expense for annual plants was only $25,000 of the total
budget for the Greenhouse Activity.
Many residents have contacted the Parks and Recreation Department over the years
inquiring about these kinds of plantings. A good example is from 2015 when staff
positions were frozen in the Park Division and annual plants were not able to be planted
due to a limited number of staff. A resident group along South Grandview Avenue
formed and paid to have a number of empty annual beds planted with perennial plants.
Since that time residents continue to inquire about when annual flowers will be back for
the season.
In addition, Parks and Recreation is recommending that the Park Division Greenhouse
Activity be retitled to the Horticulture Activity in the Finance Department's Tyler system.
This title better aligns with the staffing, operation, and responsibilities for this team. With
activities in the Parks Division already titled Storm Area Maintenance and Forestry, this
renaming will help increase awareness about what this team's role is as we work to
better define each section's function and share details about their work with the
community.
ACTION REQUESTED
This memo is provided for informational purposes.
Prepared by Steve Fehsal, Park Division Manager
3
Page 886 of 901
Plant Inventory
Veg or Container Plants per Plant to
Item Flower size pot Quantity Finish Target Date rice Total
Agastache Beelicious Flow 6 1 72 13 wks 5/18/2026 6.95 $ 500.40
Agastache Maestro Coral Flow 6 1 102 13 wks 5/18/2026 6.95 $ 708.90
Agastache Maestro Gold Flow 6 1 102 13 wks 5/18/2026 �� 6.95 $ 708.90
Agastache Rosie Posie Flow 6 1 72 13 wks 5/18/2026 � 6.95 $ 500.40
Ageratum Monarch Magic Flow 6 1 102 13 wks 5/18/2026 �$ 5.50 $ 561.00
Alternathera Plum Dandy Veg 6 1 102 13wks 5/18/2026 7.35 $ 749.70
Angelonia Angel Mist Pink Flow 6 1 102 13 wks 5/18/2026 6.95 $ 708.90
Angelonia AngelDance Fuschia Bicolor Flow 6 1 102 13 wks 5/18/2026 6.95 $ 708.90
Angelonia AngelDance Violet Bicolor Flow 6 1 102 13 wks 5/18/2026 6.95 $ 708.90
Angelonia Archangel Cherry Red Flow 6 1 208 13 wks 5/18/2026 6.95 $ 1,445.60
Angelonia Archangel Dark Purple Flow 6 1 208 13 wks 5/18/2026 6.95 $ 1,445.60
Angelonia Archangel Purple Flow 6 1 208 13 wks 5/18/2026 6.95 $ 1,445.60
Angelonia Gaurdian Angel Berry Sparkler Flow 6 1 102 13 wks 5/18/2026 $ 6.95 $ 708.90
Angelonia Gaurdian Angel Blue Flow 6 1 102 13 wks 5/18/2026 6.95 $ 708.90
Begonia Dragon Wing Red Bronze Flow 6 1 72 10 wks 5/18/2026 6.50 $ 468.00�
Begonia Pegasus Veg 6 1 50 13 wks 5/18/2026 7.95 $ 397.50
Begonia Santa Cruz Flow 6 1 56 10 wks 5/18/2026 7.65 $ 428.40
Calibrachoa Bumble bee Orange Flow 6 2 102 10 wks 5/18/2026 � 7.85 $ 800.70
Calibrachoa Cha Cha Fuschia Flow 6 2 102 10 wks 5/18/2026 7.85 $ 800.70
Calibrachoa Cha cha Lavender Flow 6 2 102 10 wks 5/18/2026 7.85 $ 800.70
Celosia lntenz Classic Flow 6 1 50 10 wks 5/18/2026 $ 6.15 $ 307.50
Celosia lntenz Lipstick Flow 6 1 50 10 wks 5/18/2026 6.15 $ 307.50
Chrysocephalum Rambe Yellow Flow 6 1 204 13 wks 5/18/2026 $ 7.35 $ 1,499.40
Cleome Senorita Flow 4.5 1 104 14 wks 5/18/2026 3.50 $ 364.00
Coleus Colorblaze El Brighto Veg 6 1 102 10 wks 5/18/2026 6.35 $ 647.70
Coleus Colorblaze Mini Me Chartruese Veg 6 1 102 10 wks 5/18/2026 6.35 $ 647.70
Coleus MiniMe Watermelon Veg 6 1 102 13 wks 5/18/2026 7.25 $ 739.50
Coleus Rediculous Veg 6 1 102 13 wks 5/18/2026 7.25 $ 739.50
Craspedia Golf Beauty Flow 6 1 102 13 wks 5/18/2026 7.35 $ 749.70
Page 887 of 901
Cuphea Cherry Bells Flow 6 1 102 13 wks 5/18/2026 7.25 $ 739.50
Cuphea Sugar Bells Flow 6 1 102 13 wks 5/18/2026 7.25 $ 739.50
Cuphea Totally Tempted Frosted Violet Flow 6 1 102 13 wks 5/18/2026 7.25 $ 739.50
Cuphea Totally Tempted Watermelon Flow 6 1 102 13 wks 5/18/2026 7.25 $ 739.50
Cuphea Vermillionaire Flow 6 1 102 13 wks 5/18/2026 7.45 $ 759.90
Gazania Frost mix Flow 4.5 1 1000 10 wks 5/18/2026 $ 2.95 $ 2,950.00
Gomphrena Truffla pink Flow 4.5 1 52 14 wks 5/18/2026 4.05 $ 210.60
Helianthius Yellow Flow 6 1 50 13 wks 5/18/2026 7.85 $ 392.50
Helianthus Saturn Flow 6 1 50 13 wks 5/18/2026 7.85 $ 392.50
Helichrysum SilverYarn Veg 6 1 102 13 wks 5/18/2026 6.95 $ 708.90
Ipomoea Spotlight Red Veg 6 1 102 13 wks 5/18/2026 7.00 $ 714.00
Lantana Luscious Goldengate Flow 6 1 28 13 wks 5/18/2026 7.40 $ 207.20
Lantana Marmalade Flow 6 1 28 13 wks 5/18/2026 7.40 $ 207.20
Lantana Royal Cosmos Flow 6 1 56 13 wks 5/18/2026 7.40 $ 414.40
Lantana Tangetow Flow 6 1 28 13 wks 5/18/2026 � 7.40 $ 207.20
New Guinea Imp Deep Red Flow 4.5 1 102 13 wks 5/18/2026 3.10 $ 316.20
New Guinea Imp Rose Ftow 4.5 1 102 13 wks 5/18/2026 3.10 $ 316.20
Pansy Spring Matrix Flow 4.5 1 5000 13 wks 4/13/2026 2.60 $ 13,000.00 "
Petchoa Blue Eyed Rose Flow 6 1 100 10 wks 5/18/2026 6.15 $ 615.00
Petunia Durabloom Hot Pink Flow 6 2 102 10 wks 5/18/2026 6.85 $ 698.70
Petunia Headiner Btue Flow 6 2 204 10 wks 5/18/2026 6.85 $ 1,397.40
Petunia Healiner Crimson Flow 6 2 104 10 wks 5/18/2026 6.85 $ 712.40
Petunia Sling Shot Cherry Tartwheel Flow 6 2 102 10 wks 5/18/2026 6.85 $ 698.70
Petunia Supertunia Tiara Blue Flow 6 2 104 13 wks 5/18/2026 7.95 $ 826.80
Saliva Mystical Blue Flow 6 1 104 13 wks 5/18/2026 7.65 $ 795.60
Saliva Mysty Flow 6 1 208 13 wks 5/18/2026 7.65 $ 1,591.20
Saliva Unplugged White Flow 6 1 102 13 wks 5/18/2026 7.65 $ 780.30
Salvia Blue Chill Flow 6 1 104 13 wks 5/18/2026 7.65 $ 795.60
Salvia Mystic Spires FLow 6 1 208 13 wks 5/18/2026 7.65 $ 1,591.20
Salvia Mystical White Flow 6 1 104 13 wks 5/18/2026 7.65 $ 795.60
Salvia Unplugged Red Flow 6 1 102 13 wks 5/18/2026 7.65 $ 780.30
Swiss Chard Bright Lights Veg 4.5 1 1000 13 wks 4/13/2026 2.60 $ 2,600.00
Verbena Lascar Purple White Flow 6 2 204 10 wks 5/18/2026 8.25 $ 1,683.00
Page 888 of 901
Verbena Meteor Shower Flow 6 1 52 14 wks 5/18/2026 ,$ 9.00 $ 468.00
Vinca Cascade Cherry Flow 4.5 1 208 13 wks 5/18/2026 $ 3.15 $ 655.20
Vinca Mega Bloom Orchid Halo Flow 4.5 1 1000 10 wks 5/18/2026 2.85 $ 2,850.00
Vinca Titan-ium Blush Flow 4.5 1 1000 10 wks 5/18/2026 �$ 2.85 $ 2,850.00
Vinca Titan-ium Dark Red Flow 4.5 1 1000 10 wks 5/18/2026 �$ 2.85 $ 2,850.00
Vinca Titan-ium Mix Flow 4.5 1 1000 10 wks 5/18/2026 �$ 2.85 $ 2,850.00
Vinca Titan-ium Polka Dot Flow 4.5 1 1000 10 wks 5/18/2026 2.85 $ 2,850.00
$ 76,798.90
Toial
plants 18410
Page 889 of 901
Dubuque
THE CITY OF � �
"� AIFA�erita Ciiy
DuB E � . ,
i � � i�
Maste iece on the Mississi Z Zoo��2olvzoi3
YP pp Zoi�*Zoig
TO: Michael C. Van Milligen, City Manager
FROM: Matthew K. Kalcevich, Parks and Recreation Director
SUBJECT: Park Division Greenhouse Activity Information
DATE: April 10, 2026
INTRODUCTION
This memo is to provide information related to the greenhouse activity within the City's
Parks and Recreation Department Park Division.
BACKGROUND
The Greenhouse activity is a part of the Park Division. The requested budget for fiscal
year 2027 is $655,444. A simple breakdown of this budget is provided in Appendix A.
DISCUSSION
The Greenhouse activity includes one (1 FTE) full-time Horticulturist; three (3 FTE) full-
time Assistant Horticulturists; one(.58 FTE) shared Assistant Horticulturist with Public
Works and four (4)Temporary Landscape Crew Member positions (2.42 FTE).
The staff assigned to this activity are responsible for City owned areas that include
landscaping. A comprehensive list of these areas is provided in Appendix B. These
landscaped areas can be areas that include annual plants, perennial plants, native
plants or any combination of the three. These landscaped areas require regular
maintenance including herbicide applications for weed control, replenishment of mulch,
pruning, planting, watering, litter control, irrigation repair where necessary and
monitoring for good plant health and other issues that may arise. Having
knowledgeable and skilled staff allows them to be able to respond in a timely manner
when complaints or issues arise.
The Greenhouse Activity has an ongoing cycle that typically starts in the winter months.
During the winter months, staff are very busy preparing for the next season, whether it
1
Page 890 of 901
be mulching landscaped areas as weather allows, preparing tools and equipment, or
cleaning and sanitizing pots that are reused for the greenhouse. Staff also is
responsible for snow removal duties as are all Park Division employees.
The growing of annual plants in the City's greenhouse is just one part of the entire
scope of duties perFormed by Greenhouse Activity staff. Preparation for the greenhouse
operation begins in the winter months with cleaning of pots, baskets and greenhouse
benches for the upcoming season. Bags of specialty mixed potting soil are purchased
in bulk and annual plants that have been ordered from wholesale vendors begin to
arrive in February. Some of the annual plants are seeds and some of them are small
plugs. They are potted and put in the greenhouse to begin their growth cycle. The
Horticulturist is responsible for the watering and growing of these plants until they are
planted in numerous locations throughout the City in May and June. Some plants are
also distributed to other City Departments and partners like the Storybook Children's
Zoo. The total number of annual plants grown and planted averages 20,000 plants per
season. This does not include some plants that are fully grown and purchased from a
commercial vendor. A comprehensive list of areas planted with annual plants is
provided in Appendix C.
Annual plant seeds or plugs are purchased at wholesale pricing. This allows the
Horticulturist to pick new and different varieties of plants and plan new landscape
designs where annual plants will be planted each season for a reduced cost. On
• average different varieties and sizes of annual plants grown in the City's greenhouse
are estimated at $1 to $2 per plant fully grown. The same plant purchased from a
commercial vendor would cost $4 to $7 each. When purchasing plants from an outside
vendor, shipping costs are typically included. There is not a local vendor that can supply
the quantities needed for the annual flower planting program.
Typically, in the fall there are some plants that are removed and supplemented with
Mums or other fall plants. Most of these plants are not grown in the greenhouse and �
are purchased from a commercial vendor that can supply the quantities needed. A
breakdown of the FY2025 actual budget allocated for plants and landscaping
maintenance is provided in Appendix D.
Hanging flower baskets are hung in the Port of Dubuque, Bee Branch Creek Greenway.
And the Millwork District. The total number of hanging baskets is three hundred
seventy-two (372). The Port of Dubuque and the Bee Branch Baskets are grown by a
commercial vendor. The Millwork District baskets are planted and grown in the City's
greenhouse. Each location has a different style of basket and has different numbers of
plants in them. All of the hanging baskets are owned by the City. The Port of Dubuque
and Bee Creek Greenway baskets are shipped to the vendor for planting and
establishment. Once fully grown, the baskets are then shipped back and installed in
their appropriate locations.
The Public Works Department assists with watering the hanging baskets in the Port of
Dubuque. Greenhouse Activity staff water the hanging baskets in the Millwork District.
The Bee Branch Creek Greenway hanging baskets are irrigated. All of these hanging
baskets are monitored by the Greenhouse activity. The hanging baskets in the Port of
2
Page 891 of 901
Dubuque and Bee Branch Creek Greenway are replaced in the fall providing new colors
that accent the fall season. A cost breakdown of the hanging baskets is provided in
Appendix E.
The Greenhouse Activity is a very important and integral part of the Park Division
operation. The quantity and quality of service far exceed the budget. The knowledge
and experience of an internal City team make taking care of all the assigned areas very
streamlined and responsive to community members when needed. Safety is always a
priority and at the forefront of operations. The staff take great pride and care of all the
landscaped areas throughout the entire City and provide the community with a sense of
pride and belonging. Visitors to the community always recognize the many landscaped
areas, hanging baskets and beautiful displays of flowers throughout the City.
ACTION REQUESTED
This memo is provided for information purposes.
Prepared by Steve Fehsal, Park Division Manager
3
Page 892 of 901
Appendix A
�Y2027 Budget Request
Uniforms,Physicals, Building Maintenance, Contracted Flowers, Equipment-Non-
Line Item Description FY2027 Proposed Budget Wages Professional Development Utilities Maintenance Mulch,Herbicides Recurring
GreenhouseFullTime $276,085.00 $276,085.00'
GreenhouseTemp/Seas $85,669.00 $85,669.00
Greenhouse Overtime $3,361.00 $3,361.00
Special Pay Sick Lv Payout 50% $559.00 $559.00
GreenhouseFlCACtyCon $27,974.00 $27,974.00
GreenhouselPERSCtyCon $34,521.00 $34,521.00
Greenhouse Healthlns $56,659.00 $56,659.00
Greenhouse Life Ins $204.00 $204.00
Greenhouse Workers Comp $5,056.00 $5,056.00
GreenhouseUnempComp S8,9G1.00 $8,961.00
Greenhouse Uniform Allow $750.00 $750.00
Greenhouse Physicals $582.00 $582.00
Greenhouse Etluc Reimb $1,650.00 $1,650.00
Greenhouse Uniform Purch $2,40 $2,400.00
Greenhause etdg Mnt $3,000.00 $3,000.00
Greenhouse Etectricity $7,674.00 $7,674.00
Greenhouse Natural Gas $6,611.00 $6,611.00
Telecommunications $540.00 $540.00
Greenhouselns�iab $1,019.00 $1,019.00
Greenhouse Tech Svcs $990.00 $990.00
Greenhouse Equip Mnt $1,919.00 $1,919.00
Greenhouse OtrContSvc $4,000.00 $4,000.00
GreenhouseLandscaping $64,860.00 $64,860.00
GreenhouseTech Equipment $400.00 $400-iPhone
Greenhouse Vehicles $60,000.00 $60,000-Vehicle
TOTAL $655,444.00 $499,049.00 $5,382.00 $21,753.00 $4,000.00 $64,860.00 $60,400.00
Page 893 of 901
Appendix B
Landscape Maintenance by Greenhouse Activity
Includes landscaped beds planted with perrenial or annual plants, raised planters,and hangingflower baskets
LANDSCAPED AREAS
City Hall
Main Street-multiple areas
Roundabout-Kerper BLvd
Roundabout-University Ave
Roundabout-Delhi
Locust Street Connector
AltVeterans Memoriat Plaza
897 CentralAve Park
Mathias Ham House
Port of Dubuque-multiple areas
Hwy 20 Corridor-multiple areas
Cathedral Square
lowa Street islands
9th Street Islands
32nd Street Pavilion
GrandviewAve/Plymouth Court
AY McDonald Park
City HallAnnex.
Sutton Pool
Flora Pool
Washington Park
12th Street area
Flat Iron Park
Comiskey Park
Millwork District-hanging baskets and planters
Five Flags Civic Center-2 planters
Highway 20 West end sign
Kerper Blvd
Island @Cedar Cross&lake Ridge Rd
Federal Building
Mitler Riverview Park
Chaplain Schmitt Island
Harvest View Park
Murphy Park
Eagle Point Park
Westbrook Park
Eagle Valley Park
Bee-Branch Creek Greenway
Page 894 of 901
Appendix C
Areas Planted with Annual Flowers
Port of Dubuque o Planters around Bridge
Complex
� 5th St o Riverfront Pavilion
• 5th St&White St o Riverfront Restroom
�
o Riverwalk(alon� bluff)
• Bell St urns o Log Cabin
• Grand River Center fountain o Hanging Baskets
• Grand River Center pots (14) o Planters in select locations(4)
o Drop in pots(18+/-2)
• Riverwalk(11 locations)
• Marina (3 planters) Other Areas
• William Black (2 planters) . Millwork District planters (10)
Downtown
• Chaplain Schmitt Island sign
• Chaplain Schmitt All Veterans Memorial
• Main St 5tn_9tn (10 Planters) (24 pots)
• Grand Opera House Sign • Grandview Boulevard (11)
• Five Fla�s-(3 planters) • Plymouth Court
• Federal Buildin� (2 locations) • Sutton Pool
— • Flora Pool
• City Hall Annex • Ham House
• 6th Street steps (4 locations)
• 6th Street Allev(4 planters) Hanging Baskets
• Millwork District Baskets- 100
Parks • Bee Branch Baskets—172
• Washington Park • Port of Dubuque Baskets—100
o Gazebo o Public Works waters
o Time capsule
• Marphy Park Annual Plants- other locations
• Miller Riverview Park • Bunker Hill Golf Course
• Flat Iron Park . Public Works building(21-25 plants)
• Sister CitV International Park • Fire headquarters
• Eagle Point Park . Fire Station#3-Central&32nd
o Entrance si�n . Carnegie Stout Library
o Tollbooth • Storybook Hill Children's Zoo
o Ea�le
o Pots @ stairs KEY
o Open Air Pavilion
o Pots @ Indian Room *Areas to be supplemented with fall desi�ns in
o Veranda planter September
o Veranda pots �
o Bandshell planters
'�Plants not maintained by Greenhouse Activity
Page 895 of 901
Appendix D
Greenhouse Landscaping Line Item Breakdown -FY2025 Actual Budget
Description Cost
Spring 2025 Port of Dubuque Hanging Baskets $10,395.00
Landscape Mulch(1084 Cubic Yards) $22,680.00
Herbicides $143.69
Beneficial Insects/Fungicides $1,183.26
Potti ng Soil $4,852J8
Annual seeds and plugs $12,370.24
Fall Supplements-fully grown annuals $7,570.30
Misc Supplies-Straw,tarps,handtools,etc. $5,664.30
TOTAL $64,859.57
Page 896 of 901
Appendix E
Hanging Flower Baskets
Location Quantity Spring Cost Fall Cost Total Cost Funding Source Grower
Port of Dubuque Riverwalk 100 $10,395.00 $10,700.00 $21,095.00 50%General fund/50%Public Works Fund Commercial Vendor
Bee Branch Creek Greenway 172 $14,263.00 $14,343.00 $28,606.00 Stormwater Commercial Vendor
Millwork District 100 $3,000.00 0 $3,000.00 Parks-General Fund Park Division
Millwork District 100 $9,900.00 0 $9,900.00 Parks-General Fund Commercial Vendor
Page 897 of 901
Trish Gleason
From: Rob McDonald <RMcDonald@aymcdonald.com>
Sent: Sunday, April 19, 2026 6:14 PM
To: Brad Cavanagh; David T. Resnick; Tyson Leyendecker; Laura Roussell; Danny Sprank;
Chris Staver; Katy Wethal
Cc: Adrienne Breitfelder;Trish Gleason
Subject: Questionable Administrative Overhead Recharges Allocations
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PLEASE UPLOAD THIS AS FORMAL PUBLIC INPUTTO 4/20/26 COUNCIL MEETING UNDER ACTION ITEM
#8 - FY2027 CITY COUNCIL BUDGET QUESTIONS
Mayor and Council,
I am writing you today to share my perspective on the administrative overhead recharges (AOR) and why
it is so important that you deal with this in the fiscal year 2027 budget.
I've been very vocal in budget meetings regarding the high percentage of expenses enterprise funds are
supporting in various city departments such as human resources, city manager's office, city clerk's
office, and the city attorney's office, among others. In most cases,the enterprise funds are supporting in
excess of 70% of a department's budgeted expenses. Does this make sense to you as a Councilperson?
By doing this, it is being inferred that these departments spend 70% of their time supporting the
departments that make up the enterprise funds; water, sewer, storm water, refuse, parking, and landfill
(who comprise less than 15% of all FTE (full time equivalent) employees in the city). We know this is
simply not the case. There is no bit of common sense that would support one be believing that this level
of support is actually happening. It is a one size fits all calculation, and isn't tied to any index be it FTE
count, transactions processed, or time spent. In all cases, the AOR calculations should be reasonable
and follow a consistent method that can be tracked to some metric of actual support. Currently,they
are/do neither.
The danger in the current approach to AOR is that they are replacing the money that should be coming
from the general fund to support these departments. This means that the enterprise funds are supporting
millions of dollars in expenses that are not legitimate. In effect, this means the enterprise funds are
acting as a pseudo property tax levy, which is not allowed under lowa code.
The City of Dubuque has taken great pride for manyyears and has touted being the lowest propertytax
levy of the largest cities in lowa. It appears the city is able to achieve this because they are very lopsided
in the amounts that come from the enterprise funds to support departments that should be receiving a
majority of their support from the general fund. This level of support by the enterprise funds has
escalated each year, and the fee increases in these funds have escalated as well. All of this points to a
situation that is reaching a boiling point, with no reasonable explanation whatsoever.The memo
included in the April 20, 2026, council meeting agenda regarding Water and Sewer Historical Billed
Consumption points to this same conclusion. It states, "Although overall revenue has grown in recent
years, growth is due to prior rate adjustments, not increased water use. In other words, rates have kept
1
Page 898 of 901
revenues stable, not consumption levels." Paraphrasing this memo, it is saying fees increase for the
simple reason to keep revenue from falling. Despite revenue staying the same, the AOR increases every
year. Why?Are enterprise fund fees being raised in lieu of a larger property tax levy?That is a central
question this city council must answer.
What is the ultimate danger in this approach?The city may have their current allocation practice called
into question and it appears since this issue has been raised, the city council feels compelled to take
action. It has been discussed that this will happen in future fiscal years as the current budget has already
been set. I caution going with this approach and instead recommend fixing the AOR allocation problem
now, and offset changes in "revenue," created byvery questionably high AOR allocations, with cuts.
Unfortunately, this allocation issue was raised after council set the maximum levy rate, and as we all
know, it cannot be raised once set; only lowered.With the current landscape at the state level and their
desire to limit cities ability to raise property taxes, the city of Dubuque may have backed themselves into
a corner by working to maintain "the lowest property tax levy of lowa's largest cities."There may be
additional state law ramifications in the future that limit the ability to rectify our current situation.This
same warning has been repeated by the city manager at every budget meeting.
I would suggest diligence on this AOR issue now, as complacency towards it will only drive future pain for
the city and residents. We have been on an unsustainable and highly questionable path for some time,
and it is this council's fiduciary duty to recognize this serious financial irregularity and take appropriate
action post haste.
Rob McDonald
3399 Eagle Point Drive
Rob McDonald RMcDonald@aymcdonald.com
President and CEO O: 563-583-7311„5265
A.Y. McDonald Industries, Inc. aymcdonald.com
Dubuque
c�
A.Y. MsDONALD
INDUSTRIES
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Page 899 of 901
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:
04/29/2026
and for which the charge is 141.91
Subscribed to befor me a Notary Public i d for
Dubuque County, Iowa,
this 29th day of April, 2026
Notary Pu..'n and for Dubuque tEity, Iowa.
JANET K. PAPE
Commission Number 199659
My Commission Expires
12/11/2028
Ad text :
CITY OF DUBUQUE
OFFICIAL PUBLICATION
ORDINANCE NO. 14-26
SUMMARY
THE FOLLOWING DESCRIPTION OF THE ORDINANCE IS A SUMMARY. THE
ORDINANCE IN ITS ENTIRETY IS ON FILE IN THE OFFICE OF THE CITY
CLERK, 50 W. 13TH STREET, DUBUQUE AND MAY BE VIEWED DURING
NORMAL BUSINESS HOURS OF 8:00 AM to 5:00 PM MONDAY TO FRIDAY
AN ORDINANCE CORRECTING AND AMENDING ORDINANCE NO. 46-25,
PREVIOUSLY AMENDED, PROVIDING THAT GENERAL PROPERTY TAXES
LEVIED AND COLLECTED EACH YEAR ON ALL PROPERTY LOCATED WITHIN
THE AMENDED AND RESTATED DUBUQUE INDUSTRIAL CENTER ECONOMIC
DEVELOPMENT DISTRICT URBAN RENEWAL AREA OF 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 THE AMENDED AND RESTATED DUBUQUE INDUSTRIAL
CENTER ECONOMIC DEVELOPMENT DISTRICT URBAN RENEWAL
REDEVELOPMENT PROJECT BY ADDING SUBAREA Y TO THE DIVISION OF
REVENUES
Section 3: As to the Original Project Area, 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
taxing property in the Original Project Area upon the total
sum of the assessed value of the taxable property in the
Original Project Area as shown on the assessment roll as of
January 1, 1987, being the first day of the calendar year
preceding the effective date of Ordinance No. 26-88, shall be
allocated to and when collected be paid into the fund for the
respective taxing district as taxes by or for said taxing
district into which all other property taxes are paid. The
taxes so determined shall be referred herein as the "base
period taxes" for such Subarea.
As to Subarea B, Subarea B has been removed from the
division of revenues by Ordinance 22-21. Subarea B will remain
within the District.
As to Subarea C (except the lots and parcels now forming
Subarea K and those lots and parcels removed by Amended and
Restated Urban Renewal Plan Version 2021.4 now forming Subarea
0, and those lots and parcels removed by Ordinance 27-22, now
forming Subarea R), base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2007, being the assessment
roll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No. 70-08, and base values shall be reduced due to the removal
of area from Subarea C.
As to Subarea D, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2007, being the assessment
roll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No. 70-08.
As to Subarea E, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2013, being the assessment
roll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No.10-14.
As to Subarea F, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2014, being the assessment
roll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No. 39-15.
As to Subarea G, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2014, being the assessment
roll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No. 55-15.
As to Subarea H, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2015, being the assessment
roll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No. 49-16.
As to Subarea I, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2015, being the assessment
roll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No. 49-16.
As to Subarea J, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2015, being the assessment
roll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No. 49-16.
As to Subarea K, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2017, being the assessment
roll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No. 18-18.
As to Subarea L, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2017, being the assessment
roll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No. 45-18.
As to Subarea M, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2017, being the assessment
roll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No. 45-18.
As to Subarea N, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2020, being the assessment
roll applicable to property in such subarea as of January 1 of
preceding the effective date of Ordinance No. 16-21.
As to Subarea 0, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2020, being the assessment
roll applicable to property in such subarea as of January 1 of
preceding the effective date of Ordinance 32-21.
As to Subarea P, Subarea P has been removed from the
division of revenues by Ordinance 21-22. Subarea P will remain
within the District.
As to Subarea Q, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2021, being the assessment
roll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No. 21-22.
As to Subarea R, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2021, being the assessment
roll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No. 28-22-A.
As to Subarea S, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2022, being the assessment
roll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No. 10-23.
As to Subarea T, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2022, being the assessment
roll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No. 30-23-A.
As to Subarea U, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2023, being the assessment
roll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No. 4-24.
As to Subarea V, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2023, being the assessment
toll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No. 5-24.
As to Subarea W, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2024, being the assessment
toll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No. 8-25.
As to Subarea X, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2024, being the assessment
toll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No. 46-25.
As to Subarea Y, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2025, being the assessment
toll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of this
Ordinance No. 14-26
Section 3: This Ordinance shall be in effect after its final
passage, approval and publication as provided by law.
Passed and approved this 20th day of April 2026.
/s/Brad M. Cavanagh, Mayor
Attest: /s/Trish L. Gleason Assistant City Clerk
Published officially in the Telegraph Herald newspaper
/s/ Trish L. Gleason Assistant City Clerk
It 4/29