Urban Revitalization Applications for Residential Property Tax Abatement_CorrectedRESOLUTION NO. 117-17
RESOLUTION RESCINDING RESOLUTION NO. 58-17 AND APPROVING PROPERTY
TAX ABATEMENT APPLICATIONS SUBMITTED BY PROPERTY OWNERS IN
RECOGNIZED URBAN REVITALIZATION AREAS AND AUTHORIZING THE
TRANSMITTAL OF THE APPROVED APPLICATIONS TO THE CITY TAX ASSESSOR
Whereas, the City Council approved resolution No. 58-17 on February 20, 2017; and
Whereas, resolution No. 58-17 incorrectly shows a fifteen (15) year abatement
schedule for Kunkel and Associates and the approved in the Kunkel and Associates
Urban Revitalization Plan only allows a ten (10) year abatement schedule; and
Whereas, resolution No. 58-17 should be rescinded and replaced with a corrected
resolution reflecting the approved Kunkel and Associates Urban Revitalization Plan.
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
DUBUQUE, IOWA:
Section 1. The City Council of the City of Dubuque does hereby rescind Resolution
No. 58-17 and establish the following resolution for the Calendar Year 2016 Urban
Revitalization Applications.
Section 2. That the below -described tax abatement applications are hereby approved
by the City Council, subject to the review and approval of the City Assessor.
A. Chapter 404 of the Code of Iowa, the Urban Revitalization Act, permits cities to
abate property taxes for improvements made to properties in designated revitalization
areas; and
B. The Urban Revitalization Act requires property owners to submit a written
application for abatement by February 1 of the assessment year for which the abatement
is first claimed, and further requires the City Council to approve all applications that meet
the requirements of the adopted Urban Revitalization Plan and forward the approved
applications to the City Assessor for review by March 1 of each year; and
C. Pursuant to the requirements of said Urban Revitalization Act, the following Urban
Revitalization Areas were established: Upper Main, Jackson Park, Washington
Neighborhood, West 11th Street, Langworthy, Cathedral, Old Main, Kunkel & Associates,
Lange Estates; and
D. The City of Dubuque, as of February 1, 2016, received residential tax
abatement applications from the following property owners in the aforementioned urban
revitalization districts eligible for 10 year 100% abatement;
Upper Main Urban Revitalization Area, established August 21, 1995
140 Loras Boulevard Jaeger & Jaeger, LLC
Jackson Park Urban Revitalization Area, established October 6, 1980
1576 Locust St
324 W Locust St
326 W Locust St
1576 W Landlord LLC
Weaver Castle, LLC
Weaver Castle, LLC
Washington Neighborhood Urban Revitalization Area, established March 2007
1461 Jackson St Community Housing Initiatives (CHI)
1513 Washington St Community Housing Initiatives (CHI)
1629 Washington St Hilary Dalton
1631 Jackson St Robert & Erin Daughers
1656 Jackson Paula Unsen
1812 Central Ave (Multifamily) Richard Taft 1812 LLC
1849 Jackson St Community Housing Initiatives (CHI)
2073 Jackson St Josh Weiland
2139 Jackson Community Housing Initiatives (CHI)
308 E. 22nd St Community Housing Initiatives (CHI)
West 11th Street Urban Revitalization Area established March. 1981
920 & 922 Center Place Bruce & Renae Bettcher
Lanaworthv Urban Revitalization Area established December. 2002
1148 Langworthy St Kevin Cassill & Melissa Daykin Cassill
490 Alpine St Patrick & Amy Greener
Lange Estates
3275 Pennsylvania Ave Applewood IV, LLC
E. The City of Dubuque, as of February 1, 2016, received commercial tax
abatement applications from the following property owners in the Washington
Neighborhood Urban Revitalization District eligible for 3 year 100% abatement;
Washington Neighborhood Urban Revitalization Area, established March 2007
1812 Central Ave (Storefronts) Richard Taft 1812 LLC
422 & 430 Garfield Ave Robert F Klauer
F. The City of Dubuque, as of February 1, 2016, received commercial/industrial tax
abatement application from the following property owner in the Kunkel and Associates
urban Revitalization district, eligible for a partial exemption equal to a percent of the actual
value added by the improvements over a period of 10 years as follows:
a. For the first year, eighty percent (80%)
b. For the second year, seventy percent (70%)
c. For the third year, sixty percent (60%)
d. For the fourth year, fifty percent (50%)
e. For the fifth year, forty percent (40%)
f. For the sixth year, forty percent (40%)
g. For the seventh year, thirty percent (30%)
h. For the eighth year, thirty percent (30%)
i, For the ninth year, twenty percent (20%)
j. For the tenth year, twenty percent (20%)
Kunkel & Associates Urban Revitalization Area. established January 2015
401 Data Court Kunkel Properties, LLC
G. The Housing and Community Development Department has reviewed the
above-described applications and inspected the properties, and has determined the
applications and the improvements conform to all requirements of the City of Dubuque's
Urban Revitalization Plans.
Passed, approved and adopted this 3rd day of April, 20 7.
4 G '
Roy D. `Buol, Mayor
Attest:
Kevin Firristahl, City Clerk
F:\USERS\CDBG\Urban Revite\...Annual Apps\2017\To Council\UrbanRevitResl7 - Corrected.doc
Copyrighted
April 3, 2017
City of Dubuque Consent Items # 8.
ITEM TITLE: Urban Revitalization Applications for Residential Property
Tax Abatement
SUMMARY: City Manager recommending approval of a resolution
rescinding Resolution 58-17 and adopting a resolution
correcting Calendar Year 2016 applications for residential
property tax abatement.
RESOLUTION Rescinding Resolution No. 58-17 and
approving Property Tax Abatement applications submitted
by property owners in recognized Urban Revitalization
Areas and authorizing the transmittal of the approved
Applications to the City Tax Assessor
SUGGESTED DISPOSITION: Suggested Disposition: Receive and File; Adopt
Resolution(s)
ATTACHMENTS:
Description Type
Calendar Year 2016 Urban Revitalization Program City Manager Memo
Applications-MVM Memo
Staff Memo Staff Memo
Resolution Resolutions
THE CITY OF Dubuque
DUB E i"
Masterpiece on the Mississippi 2007.2012.2013
TO: The Honorable Mayor and City Council Members
FROM: Michael C. Van Milligen, City Manager
SUBJECT: Calendar Year 2016 Urban Revitalization Program Applications
DATE: March 23, 2017
Housing and Community Development Department Director Alvin Nash recommends
City Council approval of a resolution rescinding Resolution 58-17 related to calendar
year 2016 applications for residential property tax abatement. Resolution 58-17
approved applications filed in accordance with the Urban Revitalization ordinance and
directed that the approved applications be forwarded to the City Assessor. Resolution
58-17 incorrectly listed a 15 year abatement schedule for Kunkel and Associates Urban
Revitalization Plan. The approved Kunkel and Associates Urban Revitalization Plan is a
10 year abatement schedule. The attached Resolution rescinds Resolution No. 58-17
and corrects the abatement schedule for Kunkel and Associates Urban Revitalization
Plan.
I concur with the recommendation and respectfully request Mayor and City Council
approval.
Mic ael C. Van Milligen
MCVM:jh
Attachment
cc: Crenna Brumwell, City Attorney
Cindy Steinhauser, Assistant City Manager
Teri Goodmann, Assistant City Manager
Alvin Nash, Housing and Community Development Department Director
THE CITY OF Dubuque
AII11-America CiI.ty
UB E1
Masterpiece on the Mississippi 2007.2012.2013
TO: Michael C. Van Milligen, City Manager
FROM: Alvin Nash, Housing and Community Development Department
SUBJECT: Calendar Year 2016 Urban Revitalization Program Applications
DATE: February 13, 2017
INTRODUCTION
This memorandum presents for City Council consideration the attached resolution
rescinding Resolution 58-17 related to calendar year 2016 applications for residential
property tax abatement. The resolution approves applications filed in accordance with
the Urban Revitalization ordinance and directs that the approved applications be
forwarded to the City Assessor. Resolution 58-17 incorrectly listed a fifteen (15) year
abatement schedule for Kunkel and Associates Urban Revitalization Plan. The
approved Kunkel and Associates Urban Revitalization Plan is a ten (10) year abatement
schedule and is reflected in the attached resolution.
BACKGROUND
In 1980, the City Council established, under the guidelines set forth in Chapter 404 of
the Code of Iowa, Dubuque's first two Urban Revitalization Areas - Jackson Park Urban
Revitalization Area and West 11th Street Urban Revitalization Area. In 1981, the City
designated the Washington Street Urban Revitalization Area and amended the district in
2007 and 2008. In 1995, the Upper Main Urban Revitalization Area was designated and
in 2002 the Langworthy, Old Main and Cathedral Urban Revitalization areas were
designated. In January 2015, the Kunkel and Associates Urban Revitalization Plan was
adopted providing a partial 10-year partial abatement for improvements. The Lange
Estate and Paragon Square Urban Revitalization Plans were adopted in April 2016.
Additionally, a number of other small areas have been designated over the years, but
these designations have primarily expired.
The Washington Neighborhood Urban Revitalization district was revised, the boundaries
expanded in March 2007 and amended in 2008. In addition to the ten-year residential
abatement on improvements, this district also allows three-year abatement for
commercial property.
The purpose of the Urban Revitalization legislation is to attract development to specific
areas, which might otherwise continue to deteriorate, thereby stabilizing and eventually
increasing the tax base within those areas. The abatements are intended to stimulate
private investment by reducing the tax increases that would normally result from making
improvements to residential property.
PROCESS
Applications for tax exemption are accepted until February 1 of each year. The Housing
and Community Development Department reviews applications to ensure properties are
located in a designated area. Staff from the Housing and Community Development
Department have completed an inspection of each property to determine if the
improvements have been completed, are in general conformance with the area plan,
and, if necessary, the appropriate permits have been obtained.
If the City Council finds the applications to be in compliance with the appropriate urban
revitalization plan, they are forwarded to the City Assessor who inspects the properties,
determines the assessable value of the new improvements and transmits this
information to the County Auditor. The applications will be forwarded to the City
Assessor prior to March 1 sc to approve the assessment.
Twenty-two applications for Urban Revitalization were received prior to February 1 ,
2017. Two applications were denied.
DISCUSSION
Kunkel & Associates Urban Revitalization Area, established January 2015
401 Data Court Kunkel Properties, LLC
The City of Dubuque received commercial/industrial tax abatement application from
Kunkel and Associates. The approved Kunkel and Associates Urban Revitalization
Plan allows for a partial exemption equal to a percent of the actual value added by the
improvements over a period of ten (10) years as follows:
a. For the first year, eighty percent (80%)
b. For the second year, seventy percent (70%)
c. For the third year, sixty percent (60%)
d. For the fourth year, fifty percent (50%)
e. For the fifth year, forty percent (40%)
f. For the sixth year, forty percent (40%)
g. For the seventh year, thirty percent (30%)
h. For the eighth year, thirty percent (30%)
i. For the ninth year, twenty percent (20%)
j. For the tenth year, twenty percent (20%)
Resolution 58-17 incorrectly shows a partial exemption equal to a percent of the actual
value added by the improvements over a period of fifteen (15) years as follows:
2
a. For the first year, eighty percent.
b. For the second year, seventy-five percent.
c. For the third year, seventy percent.
d. For the fourth year, sixty-five percent.
e. For the fifth year, sixty percent.
f. For the sixth year, fifty-five percent.
g. For the seventh year, fifty percent.
h. For the eighth year, forty-five percent.
i. For the ninth year, forty percent.
j. For the tenth year, thirty-five percent.
k. For the eleventh year, thirty percent.
I. For the twelfth year, twenty-five percent.
m. For the thirteenth year, twenty percent.
n. For the fourteenth year, twenty percent.
o. For the fifteenth year, twenty percent.
RECOMMENDATION
I recommend that City Council approve the attached Resolution rescinding resolution
No 58.17 and correcting the abatement schedule as approved in the Kunkel and
Associates Urban Revitalization Plan.
ACTION STEP
The Action Step is for the City Council to adopt the attached resolution.
Prepared by Erica Haugen, HCV/CDBG Specialist
cc Maurice Jones
3
RESOLUTION NO. - 2017
RESOLUTION RESCINDING RESOLUTION NO. 58-17 AND APPROVING
PROPERTY TAX ABATEMENT APPLICATIONS SUBMITTED BY PROPERTY
OWNERS IN RECOGNIZED URBAN REVITALIZATION AREAS AND
AUTHORIZING THE TRANSMITTAL OF THE APPROVED APPLICATIONS TO
THE CITY TAX ASSESSOR
Whereas, the City Council approved resolution No. 58-17 on February 20, 2017; and
Whereas, resolution No. 58-17 incorrectly shows a fifteen (15) year abatement
schedule for Kunkel and Associates and the approved in the Kunkel and Associates Urban
Revitalization Plan only allows a ten (10) year abatement schedule; and
Whereas, resolution No. 58-17 should be rescinded and replaced with a corrected
resolution reflecting the approved Kunkel and Associates Urban Revitalization Plan.
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
DUBUQUE, IOWA:
Section 1 . The City Council of the City of Dubuque does hereby rescind Resolution
No. 58-17 and establish the following resolution for the Calendar Year 2016 Urban
Revitalization Applications.
Section 2. That the below-described tax abatement applications are hereby approved
by the City Council, subject to the review and approval of the City Assessor.
A. Chapter 404 of the Code of Iowa, the Urban Revitalization Act, permits cities to
abate property taxes for improvements made to properties in designated revitalization areas;
and
B. The Urban Revitalization Act requires property owners to submit a written
application for abatement by February 1 of the assessment year for which the abatement is
first claimed, and further requires the City Council to approve all applications that meet the
requirements of the adopted Urban Revitalization Plan and forward the approved applications
to the City Assessor for review by March 1 of each year; and
C. Pursuant to the requirements of said Urban Revitalization Act, the following Urban
Revitalization Areas were established: Upper Main, Jackson Park, Washington
Neighborhood, West 11th Street, Langworthy, Cathedral, Old Main, Kunkel & Associates,
Lange Estates; and
D. The City of Dubuque, as of February 1 , 2016, received residential tax abatement
applications from the following property owners in the aforementioned urban revitalization
districts eligible for 10 year 100% abatement;
Upper Main Urban Revitalization Area, established Auqust 21 , 1995
140 Loras Boulevard Jaeger & Jaeger, LLC
Jackson Park Urban Revitalization Area, established October 6, 1980
1576 Locust St 1576 W Landlord LLC
324 W Locust St Weaver Castle, LLC
326 W Locust St Weaver Castle, LLC
Washington Neighborhood Urban Revitalization Area, established March 2007
1461 Jackson St Community Housing Initiatives (CHI)
1513 Washington St Community Housing Initiatives (CHI)
1629 Washington St Hilary Dalton
1631 Jackson St Robert & Erin Daughers
1656 Jackson Paula Unsen
1812 Central Ave (Multifamily) Richard Taft 1812 LLC
1849 Jackson St Community Housing Initiatives (CHI)
2073 Jackson St Josh Weiland
2139 Jackson Community Housing Initiatives (CHI)
308 E. 22nd St Community Housing Initiatives (CHI)
West 11th Street Urban Revitalization Area, established March, 1981
920 & 922 Center Place Bruce & Renae Bettcher
Langworthy Urban Revitalization Area, established December, 2002
1148 Langworthy St Kevin Cassill & Melissa Daykin Cassill
490 Alpine St Patrick & Amy Greener
Lange Estates
3275 Pennsylvania Ave Applewood IV, LLC
E. The City of Dubuque, as of February 1 , 2016, received commercial tax abatement
applications from the following property owners in the Washington Neighborhood Urban
Revitalization District eligible for 3 year 100% abatement;
Washington Neighborhood Urban Revitalization Area, established March 2007
1812 Central Ave (Storefronts) Richard Taft 1812 LLC
422 & 430 Garfield Ave Robert F Klauer
F. The City of Dubuque, as of February 1 , 2016, received commercial/industrial tax
abatement application from the following property owner in the Kunkel and Associates urban
Revitalization district, eligible for a partial exemption equal to a percent of the actual value
added by the improvements over a period of 10 years as follows:
a. For the first year, eighty percent (80%)
b. For the second year, seventy percent (70%)
c. For the third year, sixty percent (60%)
d. For the fourth year, fifty percent (50%)
e. For the fifth year, forty percent (40%)
f. For the sixth year, forty percent (40%)
g. For the seventh year, thirty percent (30%)
h. For the eighth year, thirty percent (30%)
i. For the ninth year, twenty percent (20%)
j. For the tenth year, twenty percent (20%)
Kunkel & Associates Urban Revitalization Area, established January 2015
401 Data Court Kunkel Properties, LLC
G. The Housing and Community Development Department has reviewed the above-
described applications and inspected the properties, and has determined the applications
and the improvements conform to all requirements of the City of Dubuque's Urban
Revitalization Plans.
Passed, approved and adopted this 3rd day of April, 2017.
Roy D. Buol, Mayor
Attest:
Kevin Firnstahl, City Clerk
F:\USERS\CDBG\Urban Revite\...Annual Apps\2017\To Council\Urban RevitRes17-Corrected.doc