Support for Workforce Housing Tax Credit Applications for Downtown Housing Development Copyrighted
May 18, 2026
City of Dubuque CONSENT ITEMS # 18.
City Council
ITEM TITLE: Support for Workforce Housing Tax Credit Applications for
Downtown Housing Development
SUMMARY: City Manager recommending City Council approval of the
individual resolutions of support for Workforce Housing Tax
Credit Applications to the lowa Economic Development
Department being submitted by multiple developers for
redevelopment of five properties in Dubuque.
RESOLUTION Supporting the Submission of an lowa
Economic Development Authority Application to the
Workforce Housing Tax Credit Program by Wilson House
Apts, LLC
RESOLUTION Supporting the Submission of an lowa
Economic Development Authority Application to the
Workforce Housing Tax Credit Program By 1301 Central,
LLC
RESOLUTION Supporting the Submission of an lowa
Economic Development Authority Application to the
Workforce Housing Tax Credit Program by Dubuque and
Jackson County Habitat For Humanity
SUGGUESTED Receive and File; Adopt Resolution(s)
DISPOSITION:
ATTACHMENTS:
1. MVM Memo Resolutions of Support for Workforce Housing Tax Credit Applications
for powntown Housing Development
2. Staff Memo
3. Resolution - Wilson House - 1243 Locust
4. Resolution - 1301 Central
5. Resolution - Habitat for Humanity
Page 531 of 890
Dubuque
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TO: The Honorable Mayor and City Council Members
FROM: Michael C. Van Milligen, City Manager
SUBJECT: Resolutions of Support for Workforce Housing Tax Credit Applications for
Downtown Housing Development
DATE: May 13, 2026
Economic Development Director Jill Connors is recommending City Council approval of
the individual resolutions of support for Workforce Housing Tax Credit Applications to
the lowa Economic Development Department being submitted by multiple developers
for redevelopment of five properties in Dubuque.
Wilson House Apts, LLC (1243 Locust Street)
1301 Central, LLC (1301 Central Avenue)
Dubuque and Jackson County Habitat for Humanitv (Wood Street)
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 532 of 890
Dubuque Economic Development
Department
THE CITY OF ' ' 1300 Main Street
All•Ame�ica City Dubuque,lowa 52001-4763
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TTY(563)690-6678
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Masterpiece on the Mississippi 2oi�*zoi9
TO: Michael C. Van Milligen, City Manager
FROM: Jill M. Connors, Economic Development Director
SUBJECT: Resolutions of Support for Workforce Housing Tax Credit Applications for
Downtown Housing Development
DATE: May 11, 2026
INTRODUCTION
This memorandum presents for City Council approval individual resolutions of support for
Workforce Housing Tax Credit Applications to the lowa Economic Development
Department being submitted by multiple developers for redevelopment of five properties in
Dubuque.
BACKGROUND
The lowa Workforce Housing Tax Credit program provides tax benefits to developers to
provide housing in lowa communities, focusing especially on those projects using
abandoned, empty, or dilapidated properties. Total program benefits are limited to one
million dollars ($1,000,000) per project.
DISCUSSION
When developers submit an application to the lowa Economic Development Authority for
Workforce Housing Tax Credits, they are required to attach a Resolution of Support from
the municipality. This allows the municipality to provide insight into the impact each project
will have on the City's housing goals. The following projects have approached City staff
requesting support to apply. Two of these projects are located in Dubuque's downtown
area, with one in the College District.
Wilson House Apts, LLC (1243 Locust Street)
The City of Dubuque and Wilson House Apts, LLC entered into a Development Agreement
on May 20, 2024 for the rehabilitation of 1243 Locust Street including the creation of Five
Page 533 of 890
(5) new residential units with an investment of approximately One Million Five Hundred
Thousand Dollars ($1,500,000.00). The project intends to use historic tax credits.
1301 Central, LLC (1301 Central Avenue)
The City of Dubuque and 1300 Central, LLC entered into a Development Agreement on
February 16, 2026 for the rehabilitation of 1301 Central Avenue including the creation of
Thirty (30) new residential units and approximately 9,000 SF of commercial space with
an investment of approximately Eight Million Dollars ($8,000,000.00). The project intends
to use historic tax credits.
Dubuque and Jackson County Habitat for Humanitv (Wood Street)
The City of Dubuque and Dubuque and Jackson County Habitat for Humanity entered
into a Development Agreement on January 6, 2025 for the creation of fourteen (14) low
and moderate income single-family, owner occupied residences on Wood Street. The
Developer anticipates an investment of approximately Four Million Seven Hundred Fifty
Thousand Dollars ($4,750,000.00) to improve the Property by December 31, 2028.
Given the dearth of affordable housing units in Dubuque, and with the pending need to
house an additional several hundred students, faculty, and staff of the proposed college of
osteopathic medicine scheduled to open in 2028, it is imperative that we support the
construction of additional affordable housing options. The projects meet one or more of
these City Council goals: creation of additional affordable housing; located in Dubuque's
downtown; and the rehabilitation of an existing structure.
The addition of the lowa Workforce Housing Tax Credit to the capital stack improves the
viability of these projects, increasing the developers' ability to adequately address the
shortage of housing in the community.
RECOMMENDATION
I respectfully request City Council approval of the attached resolutions supporting the
aforementioned applications for lowa Workforce Housing Tax Credits for housing
development in Dubuque.
2
Page 534 of 890
III
i
Prepared by: Ian Hatch, Economic Development, 1300 Main Street, Dubuque IA 52001,563 589-4213
Return to:Adrienne Breitfelder, City Clerk,50 E. 13th Street, Dubuque IA 52001, 563 589-4100
RESOLUTION NO. 186-26
SUPPORTING THE SUBMISSION OF AN IOWA ECONOMIC DEVELOPMENT
AUTHORITY APPLICATION TO THE WORKFORCE HOUSING TAX CREDIT PROGRAM
BY WILSON HOUSE APTS, LLC
WHEREAS, Wilson House Apts, LLC (Developer) owns the following described real
property in the City of Dubuque, Iowa:
The Northerly 64 feet of Out Lot No. 662A in the Town (now City) of Dubuque, Iowa,
according to the United States Commissioners' Plat of the Survey of said Town of
Dubuque (the Property); and
WHEREAS, Developer plans to rehabilitate the existing structure to construct five (5)
multi-family residential units on the Property (the Project) and invest approximately One
Million Five Hundred Thousand Dollars ($1,500,000.00) in the Project; and
WHEREAS, the Project is located in the Greater Downtown Urban Renewal Area which
has been so designated by City Council Resolution 123-67, on May 18, 1967, as a slum and
blighted area (the Project Area) defined by Iowa Code Chapter 403 (the Urban Renewal
Law); and
WHEREAS, the Project will support the City's efforts to create new housing opportunities
for a growing workforce within the community; and
WHEREAS, Developer has committed a significant amount of private financing to the
Project; and
WHEREAS, pursuant to Iowa Code Section 403.6(1), and in conformance with the Urban
Renewal Plan for the Project Area adopted on May 18, 1967, and last amended on February
16, 2026, City has the authority to enter into contracts and agreements to implement the
Urban Renewal Plan, as amended, including the issuance of Economic Development Grants
and Urban Tax Increment Revenue Obligations; and
WHEREAS, the City and Developer have executed a Development Agreement dated May
20, 2024, as amended, including the issuance of Urban Tax Increment Revenue Obligations,
(the Agreement); and
WHEREAS, Developer's application to the Workforce Housing Tax Credit Program, will
provide necessary tax credits and other benefits which will directly contribute to the success
of the Project; and
WHEREAS, the City Council finds that the application to the Workforce Housing Tax
Credit Program by Wilson House Apts, LLC is in the best interests of the City of Dubuque
and should be supported.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
DUBUQUE, IOWA:
Section 1. That the City Council of the City of Dubuque hereby supports the submission
of an Iowa Economic Development Authority Application to the Workforce Housing Tax
Credit Program by Wilson House Apts, LLC for necessary tax credits and other benefits
directly contributing to the success of the Project at 1243 Locust Street, Dubuque, Iowa
52001.
Passed, approved and adopted this 18th day of May 2026.
ad M. Cavanagh, Mayor
Attest:
Trish L. Gleason, Assistant City Clerk
•
Prepared by: Ian C. Hatch, Economic Development. 1300 Main Street, Dubuque IA52001,563 589-4213
Return to:Adrienne Breitrelder,City Clerk, 50 E. 13th Street, Dubuque IA 52001,563 589-4100
RESOLUTION NO. 187-26
SUPPORTING THE SUBMISSION OF AN IOWA ECONOMIC DEVELOPMENT
AUTHORITY APPLICATION TO THE WORKFORCE HOUSING TAX CREDIT PROGRAM
BY 1301 CENTRAL, LLC
WHEREAS, 1301 Central, LLC (Developer) owns the following described real property
in the City of Dubuque, Iowa:
TRACT I. - Lot 1, Lot 2, and Lot 2 of Lot 3 all of the subdivision of the south half of Out
Lot 456, in the City of Dubuque, Iowa according to the recorded Plats of said respective
Subdivision.
ji
TRACT II. - The Middle 1/5 of Out Lot 449 in the City of Dubuque, Iowa, according to
the United States Commissioners' Map thereof.
The South 1/2 of the North Middle 1/5 of Out Lot 449, in the City of Dubuque, Iowa,
according to the United States Commissioners' Map thereof.
The North 1/5 and the North 1/2 of the North Middle 1/5 of Out Lot 449 in the City of
Dubuque, Iowa, according to the United States Commissioners' Map thereof. Lot 4 of
the South Y2 of Out Lot 456, and
Lot 1 of Lot 3 of the South % of Out Lot 456, in the City of Dubuque, Iowa, according to
the recorded Plats thereof.
The Southerly 2/5ths of Out Lot 449 in the City of Dubuque, Iowa, according to the
United States Commissioners' Map of the Survey of Said Town of Dubuque, Iowa.
TRACT III. -The North % of the Middle 1/5 of Out Lot 456 in the City of Dubuque, Iowa,
according to the United States Commissioners' Map thereof.
Tract IV. - City Lot 449A in the City of Dubuque, Iowa, according to the Plat recorded as
Instrument#16133-02, records of Dubuque County, Iowa.
(the Property); and
WHEREAS, Developer plans to rehabilitate the existing structure to construct thirty (30)
multi-family residential units on the Property (the Project) as well as first floor commercial
space, and invest approximately Eight Million Dollars ($8,000,000.00) in the Project; an
WHEREAS, the Project is located in the Greater Downtown Urban Renewal Area which
has been so designated by City Council Resolution 123-67, on May 18, 1967, as a slum and
blighted area (the Project Area) defined by Iowa Code Chapter 403 (the Urban Renewal
Law); and
WHEREAS, the Project will support the City's efforts to create new housing opportunities
for a growing workforce within the community; and
WHEREAS, Developer has committed a significant amount of private financing to the
Project; and
WHEREAS, pursuant to Iowa Code Section 403.6(1), and in conformance with the Urban
Renewal Plan for the Project Area adopted on May 18, 1967, and last amended on February
16, 2026, City has the authority to enter into contracts and agreements to implement the
Urban Renewal Plan, as amended, including the issuance of Economic Development Grants
and Urban Tax Increment Revenue Obligations; and
WHEREAS, the City and Developer have executed a Development Agreement dated
June 2, 2025, including the issuance of Urban Tax Increment Revenue Obligations, (the
Agreement); and
WHEREAS, Developer's application to the Workforce Housing Tax Credit Program, will
provide necessary tax credits and other benefits which will directly contribute to the success
of the Project; and
WHEREAS, the City Council finds that the application to the Workforce Housing Tax
Credit Program by 1301 Central, LLC is in the best interests of the City of Dubuque and
should be supported.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
DUBUQUE, IOWA:
Section 1. That the City Council of the City of Dubuque hereby supports the submission
of an Iowa Economic Development Authority Application to the Workforce Housing Tax
Credit Program by 1301 Central, LLC for necessary tax credits and other benefits directly
contributing to the success of the Project at 1301 Central Avenue, Dubuque, Iowa 52001.
Passed, approved and adopted this 18th day of May 2026.
vBrad M. Cavanagh, Mayor
Attest:
3c2cc4s...s._
Trish L. Gleason, Assistant City Clerk
III
Prepared by: Ian Hatch, Economic Development, 1300 Main Street, Dubuque IA 52001,563 589-4213
Return to:Adrienne Breitfelder, City Clerk, 50 E. 13th Street, Dubuque IA 52001,563 589-4100
RESOLUTION NO. 188-26
SUPPORTING THE SUBMISSION OF AN IOWA ECONOMIC DEVELOPMENT
AUTHORITY APPLICATION TO THE WORKFORCE HOUSING TAX CREDIT PROGRAM
BY DUBUQUE AND JACKSON COUNTY HABITAT FOR HUMANITY
WHEREAS, Dubuque and Jackson County Habitat for Humanity (Developer) owns the
following described real property in the City of Dubuque, Iowa:
Lot 2 of Mount Pleasant Place, Lots 55, 56, 57, and 58 in Rosedale Addition, and, Lots
8, 9, 10, and 11 of the Subdivision of Lot 3 of the Subdivision of Mineral Lot No. 178,
all in the City of Dubuque, Iowa, according to the respective recorded Plats thereof
(the Property); and
WHEREAS, Developer plans to construct fourteen (14) low and moderate single family,
owner occupied residences on the Property (the Project) and invest approximately Four
Million Seven Hundred Fifty Thousand Dollars ($4,750,000.00) in the Project; and
WHEREAS, the Project is located in the Mount Pleasant Place Housing Urban Renewal
Area which has been so designated by City Council Resolution 250-24, on August 5, 2024,
as an Economic Development— LMI Housing Area (the Project Area) defined by Iowa Code
Chapter 403 (the Urban Renewal Law); and
WHEREAS, the Project will support the City's efforts to create new housing opportunities
for a growing workforce within the community; and
WHEREAS, Developer has committed a significant amount of private financing to the
Project; and
WHEREAS, pursuant to Iowa Code Section 403.6(1), and in conformance with the Urban
Renewal Plan for the Project Area adopted on August 5, 2024, City has the authority to enter
into contracts and agreements to implement the Urban Renewal Plan, including the issuance
of Economic Development Grants and Urban Tax Increment Revenue Obligations; and
WHEREAS, the City and Developer have executed a Development Agreement dated
January 6, 2025, including the issuance of Urban Tax Increment Revenue Obligations, (the
Agreement); and
WHEREAS, Developer's application to the Workforce Housing Tax Credit Program, will
provide necessary tax credits and other benefits which will directly contribute to the success
of the Project; and
WHEREAS, the City Council finds that the application to the Workforce Housing Tax
Credit Program by Dubuque and Jackson County Habitat for Humanity is in the best interests
of the City of Dubuque and should be supported.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
DUBUQUE, IOWA:
Section 1. That the City Council of the City of Dubuque hereby supports the submission
of an Iowa Economic Development Authority Application to the Workforce Housing Tax
Credit Program by Dubuque and Jackson County Habitat for Humanity for necessary tax
credits and other benefits directly contributing to the success of the Project at the Property
on Wood Street in Dubuque, Iowa.
Passed, approved and adopted this 18th day of May 2026.
Br Cavanagh, Mayor
Attest:
—24
Trish L. Gleason, Assistant City Clerk