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HRA 1-15-08 Agenda Packet AGENDA GOLDEN VALLEY HOUSING AND REDEVELOPMENT AUTHORITY REGULAR MEETING January 15, 2008 - 6:30 PM Golden Valley City Hall 1. Roll Call 2. Approval of Minutes - October 9, 2007 Regular HRA Mee'ting 3. Approval of Bills: City of Golden Valley TOTAL Bill Summary: General Fund - 2007 275.80 . 910.00 Valley Square - Capital Project Fund - Area B Tax Increment Fund (17,037.00) Golden Hills - Capital Project Fund - Central Area Tax Increment Fund 15,726.40 North Wirth - Capital Project Fund - District #3 676.40 Housing Program Fund TOTAL $275.80 4. Receive and File December Financial Reports 5. Election of Officers 6. Set 2008 HRA Meetings Regular Meetings Special Workshop 7. Adoption of 2008 General Fund Budget: Resolution 08-01 8. Designation of Depositories: Resolution 08-02 9. Review of Tax Increment Financing Policy 10. Other Business 11. Adjournment s upon a 72*hour request Please call (TIY: 763 make a request. Examples of alternate formats may include large print, electronic, Braille, audiocassette, etc. Paoes 1 1 .. 2-5 6 7 8-9 1 0-11 12-22 . . REGULAR MEETING OF THE HOUSING AND REDEVELOPMENT AUTHORITY October 9, 2007 Pursuant to due call and notice thereof, a regular meeting of the Housing and Redevelopment Authority of the City of Golden Valley, Hennepin County, Minnesota, was held at 7800 Golden Valley Road in said City on October 9,2007, at 6:30 pm, in the City Council Chambers. The following members were present: Chair Paula Pentel and Commissioners Mike Freiberg, Linda Loomis, DeDe Scanlon and Robert Shaffer. Also present were HRA Director Thomas Burt, and Administrative Assistant Judy Nally. Approval of the Minutes MOVED by Loomis, seconded by Shaffer, and motion carried to approve the minutes of the July 10, 2007 regular HRA meeting as submitted. Approval of Bills Chair Pentel introduced the agenda item. MOVED by Loomis, seconded by Shaffer and motion carried unanimously to approve the bills as submitted, a Reimbursement of City Expenditures for the HRA. Receive and File October Financial Reports Sue Virnig, Finance Director, introduced the agenda item. MOVED by Loomis, seconded by Shaffer and motion carried to receive and file the October Financial Reports. Adiournment The meeting was adjourned at 6:34 pm. Paula Pentel, Chair ATTEST: . Judy Nally, Administrative Assistant 1 alley Memorandum Housing & Redevelopment Authority 763-593-8002/763-593-8109 (fax) 7800 Golden Valley Rd. Golden Valley, MN 55427 763-593-8014 Date: January 11, 2008 To: Housing and Redevelopment Authority Commissioners From: Sue Virnig, Finance Director Through: Thomas D. Burt, Director Subject: Reimbursement of City Expenditures for the HRA As of December 31,2007 the following expenditure amounts were owing to the City by the HRA: Amount City Expenditures: Market Value Homestead Credit (received from State in City's account) 1000 Best & Flanagan (September legal) 1000 Best & Flanagan (October legal) 1000 Best & Flanagan-credit taken 1000 Best & Flanagan (November legal) 1000 Springsted (debt service payments) HRA Expenditures: 9000 General Fund 9120 Valley Square Tax Increment Fund 9250 North Wirth Tax Increment Fund #3 9280 Golden Hills Capital Projects -17,037.00 3,406.40 10,016.40 -910.00 2,730.00 2,070.00 $275.80 910.00 (17,037.00) 676.40 15,726.40 $275.80 This reimbursement should be approved by the HRA as part of the normal bill paying process. Check # 89971 90310 90355 90696 90311 1 HRA of Golden Valley General Fund December 2007 Budget Report Percentage Of Year Completed 100% Revenue 2007 Budget Oct-Dee Actual YTD Actual Over (Under) Budget %Of Budget Received Transfer from TIF Funds: Valley Square Golden Hills $10,000 0.00 10,000.00 0.00 100.00% 150,000 0.00 150,000.00 0.00 100.00% 0 401.56 3,859.60 3,859.60 9,000 0.00 0.00 (9,000.00) 0.00% $169,000 401.56 163,859.60 (5,140.40) 96.96% Interest Earnings (2) Fund Balance Totals Over %Of 2007 Oct-Dee YTD (Under) Budget Expenditures Budget Actual Actual Budget Expended Legal Services (1) $6,000 910.00 2,168.10 (3,831.90) 36.14% Audit 12,000 0.00 12,000.00 0.00 100.00% City Overhead 150,000 0.00 150,000.00 0.00 100.00% Miscellaneous 1,000 0.00 0.00 (1,000.00) 0.00% Totals $169,000 910.00 164,168.10 (4,831.90) 97.14% Notes: (1) Includes November-to-date billings from Best & Flanagan. (2) Interest is through 12/07. ~ City of Golden Vallev - HRA - Tax Increment District Proiections Vallev Square Tax Increment Fund: 2007 2008 2009 2010 2011 Projected Cash Balance @ 1/1 $2,235,284 $2,097,476 $1,963,282 $1,836,543 $1,725,199 Plus: Non-Area B Increment - Applied To 1994 Bonds Area B Increment 713,290 693,809 674,854 656,417 Interest Earnings @ 2.5% of Beg. Ba!. 55,882 52,437 49,082 45,914 Less: Transfer to HRA General Fund (10,000) (10,000) (10,000) (10,000) Debt Service: 2003 Tax Increment Bonds (3.47%) (620,100) (602,875) (583,000) (561,800) (540,600) 2003 Taxable Tax Increment Bonds (4.49%) (276,880) (267,565) (257,675) (241,875) (230,625) Projected Cash Bal. @ 12/31 $2,097,476 $1,963,282 $1,836,543 $1,725,199 $953,974 Bond Principal & Interest Outstanding @ 12/31 $3,286,015 $2,415,575 $1,574,900 $771,225 $0 w City of Golden Valley - HM-_Tax Increment District Proiections Golden Hills Tax Increment Fund: (Includes Tax Increment Fund and Debt Service) 2007 2008 2009 2010 2011 2012 2013 2014 2015 Projected Cash Bal. @1/1 $3,470,240 $3,559,529 $4,027,929 $4,568,938 $5,178,324 $5,847,595 $7,666,849 $8,528,788 $7,509,469 Plus: Estimated Tax Increment 2,900,000 3,500,000 3,535,000 3,570,350 3,606,054 3,642,114 3,678,535 3,715,321 Interest Earnings (2.5% of Beg. Bal.) 87,494 87,230 82,144 78,706 76,808 76,235 104,239 108,135 Less: Transfer to HRA General Fund (150,000) (150,000) (150,000) (150,000) (150,000) (150,000) (150,000) (150,000) Debt Service: 1999 C Tax Incr. Bonds (5.09%) (Callable 02/01/08) (871,425) (871,495) (869,120) (869,470) (866,970) 2004 A Tax Incr. Refunding Bonds (2.27%) (227,180) (223,340) (223,925) (223,875) (228,095) 2005 B Taxable Tax Incr. Refunding Bonds (4.69%) (208,705) (419,675) (416,245) (407,305) (407,880) (402,850) (397,310) (1,719,195) (1,648,240) 2005 A Tax Increment Refunding Bonds (3.50%) (49,520) (103,695) (106,970) (115,020) (122,770) (125,245) (127,400) (537,080) (524,140) 2006 A Taxable Tax Incr. Refunding Bonds (5.12%) (1,391,375) (1,350,625) (1,309,875) (1,274,000) (1,237,875) (1,221,000) (2,246,125) (2,436,500) (2,880,250) Projected Cash Ba!. @ 12/31 $3,559,529 $4,027,929 $4,568,938 $5,178,324 $5,847,595 $7,666,849 $8,528,788 $7,509,469 $2,456,839 Bond Principal & Interest Outstanding @ 12/31 $25,967,995 $22,995,060 $20,062,785 $17,165,545 $14,293,355 $12,535,035 $9,755,255 $5,065,439 $0 ...c HRA Of Golden Valley Capital Project Funds 2007 Financial Report 9280 9220 9250 Golden Valley North Hills Square Wirth #3 Cash Balance @ 09/30/07 $284,238.24 $735,876.29 $17,850.34 Add: Receipts: Interest 2,969.08 5,519.64 161.45 Less: Expenditures - 09/30/07: City of Golden Valley (1) (15,726.40) (676.40) Cash Balance @ 12/31/07 $271,480.92 $741,395.93 $17,335.39 (1) Breakdown on City Expenditures Memo 5 1 hlley Memorandum Housing & Redevelopment Authority 763-593-8002/763-593-8109 (fax) Date: January 11, 2008 To: HRA Commissioners From: Thomas D. Burt, HRA Director Subject: Election of Officers The HRA by-laws provide for the election of two officers to the HRA - Chairperson and Vice Chairperson. The by-laws state these positions are to be elected for a one-year term. The officers in 2007 were: Chairperson, Paula Pentel; Vice Chairperson, Mike Freiberg. b alley Memorandum Housing & Redevelopment Authority 763-593-8002/763-593-8109 (fax) 7800 Golden Valley Rd. Golden Valley, MN 55427 763-593-8014 Date: January 4, 2008 To: Housing and Redevelopment Authority Commissioners From: Jeanne Andre, Assistant Director Through: Thomas D. Burt, Director Subject: Set HRA Meetings Set Regular HRA Meetings Under its by-laws, the HRA has regular meetings quarterly on the second Tuesday in January, April, July and October, except that by statute the City Council terms begin on the first Monday of the new year, so the Council and HRA meetings were delayed to the first Tuesday after the first Monday. The 2008 HRA regular quarterly meeting dates would therefore be January 15, April 8, July 8 and October 14. Special Workshop Meeting of the HRA The City Council has initiated the process of amending the Comprehensive Plan and considering zoning amendments related to the 1-394 corridor. As a portion of the corridor overlaps with the existing Golden Hills Redevelopment Area, staff recommends reviewing the Redevelopment Plan to consider changes that would bring it in line with the proposed land uses in the corridor. Discussion of this topic is suitable to a workshop format and other topics could be added at the direction of the HRA. Redevelopment topics could be discussed at the conceptual (rather than specific project) level, to provide direction to staff when working with developers. Possible additional topics include use of tax-increment financing, supporting reinvestment in the housing stock, creating life-cycle housing, targeting areas for redevelopment, etc. If the Commissioners are amenable to participating in a workshop session, staff recommends setting a special meeting on Tuesday, February 12, either right before or right after the Council/Manager Meeting. Recommended Action: Set regular meetings and determine if the HRA should have a special workshop session. Suggested dates for regular meetings are: January 15, April 8, July 8 and October 14 at 6:30 pm. The suggested date for a Special Workshop Meeting is Tuesday, February 12, time to be set by the Director. 7 alley Memorandum Finance 763-593-8013/763-593-8109 (fax) Executive Summary For Action Golden Valley Housing and Redevelopment Authority (HRA) Meeting January 15, 2008 Agenda Item Adoption of the 2008 HRA General Fund Budget: Resolution 08-01 Prepared By Sue Virnig, Finance Director Summary Attached is the 2008 Housing and Redevelopment Authority General Fund Budget. There is no increase from the 2007 budget. Attachments Resolution 08-01 Adopting 2008 General Fund Budget (1 page) Recommended Action Motion to adopt HRA Resolution 08-01 Adopting the 2008 General Fund Budget. ~ Resolution 08-01 January 15, 2008 Commissioner introduced the following resolution and moved its adoption: RESOLUTION OF THE HOUSING AND REDEVELOPMENT AUTHORITY (HRA) ADOPTING THE 2008 GENERAL FUND BUDGET BE IT RESOLVED by the HRA that the appropriations for the General Fund Program for the calendar year 2008 as follows: GENERAL FUND Expenditures Legal Services Aud it Services Permanent Transfer Miscellaneous Proposed Budoet $6,000 12,000 150,000 1,000 ~169,000 BE IT FURTHER RESOLVED by the HRA that the sources of financing the sums appropriated shall be: GENERAL FUND Revenue Valley Square - Tax Increment fund Golden Hills - Tax Increment fund General Fund - Fund Balance $10,000 150,000 9,000 $169,000 Paula Pentel, Chair ATTEST: Thomas D. Burt, Executive Director Motion for the adoption of the foregoing resolution was seconded by Commissioner; and upon a vote taken thereon, the following voted in favor thereof: ; and the following voted against the same: ,whereupon said resolution was declared duly passed and adopted, signed by the Chair and his signature attested by the Director. 9 Hey Memorandum Finance 763-593-8013/763-593-8109 (fax) Executive Summary For Action Golden Valley Housing and Redevelopment Authority (HRA) Meeting January 15, 2008 Agenda Item Designation of Depositories for HRA Funds: Resolution 08-02 Prepared By Sue Virnig, Finance Director Summary State Law requires the HRA to have depositories for HRA funds approved annually. The attached resolution states the depositories, accounts, and signature requirements for each account. Attachments Resolution Designating Depositories for HRA Funds (1 page) Recommended Action Motion to adopt Resolution 08-02 Designating Depositories for HRA Funds. 10 Resolution 08-02 January 15, 2008 Commissioner introduced the following and moved its adoption: RESOLUTION DESIGNATING DEPOSITORIES FOR HRA FUNDS BE IT RESOLVED by the Housing and Redevelopment Authority of Golden Valley that the following are named as depositories for HRA funds, subject to the furnishing of collateral for funds on deposit as provided in the Laws of the State of Minnesota: BNC National Bank Central Bank Piper Jaffray Companies RBC-Dain Rauscher US Bank Wells Fargo BE IT FURTHER RESOLVED that the following signatories or alternates are authorized to be signatories on checks drawn on funds deposited: 1. General Checking: HRA Chair or Vice Chair and HRA Director or Assistant HRA Director Each check shall require (two) signatures. BE IT FURTHER RESOLVED that the following shall be authorized to make investments of HRA funds and shall be authorized to deposit the principal of said investments in the above named depositories as necessary and beneficial to the City: HRA Director, City Treasurer, City's Accounting Coordinator. The HRA Director and City Clerk are authorized and directed to furnish each of the depositories with certified copies of this resolution along with such signature documentation as is required by the depository and the authorizations set forth under 1 and 2 above. Paula Pentel,Chair ATTEST: Thomas D. Burt, Director Motion for the adoption of the foregoing resolution was seconded by Commissioner ; and upon a vote taken thereon, the following voted in favor thereof: ; and the following voted against the same: ,whereupon said resolution was declared duly passed and adopted, signed by the Chair and his signature attested by the Director. 11 alley Memorandum Housing & Redevelopment Authority 763-593-8002/763-593-8109 (fax) 7800 Golden Valley Rd. Golden Valley, MN 55427 763-593-8014 Date: January 4, 2008 To: Housing and Redevelopment Authority Commissioners From: Jeanne Andre, Assistant Director Through: Thomas D. Burt, Director Subject: Review of Tax Increment Financing Policy In 2003 the Housing and Redevelopment Authority (HRA) adopted a policy and procedure related to Tax Increment Financing. At the time of its adoption, the HRA requested an annual review of the policy to see if it should be continued or revised. Attached is the current version of the policy, which was last changed in 2006. In keeping with the HRA request for annual review the current policy is presented for consideration by the HRA. Staff has no recommended changes to the policy, but would suggest that the fee be adjusted to be $10,000 initially with an open-ended supplemental application fee, paid in increments of $5000. Recommended Action: Discuss and review attached Tax Increment Financing Policy. If the Commissioners wish to continue with the policy as established, a motion reaffirming the policy would be adequate. If Commissioners wish to change or rescind the policy, direction should be provided to staff and a new resolution reflecting the direction of the HRA will be prepared for the next meeting of the HRA. 1~ GOLDEN VALLEY HOUSING AND REDEVELOPMENT AUTHORITY GOLDEN VALLEY, MINNESOTA TAX INCREMENT FINANCING POLICY REVISED: April 11, 2006 I. POLICY PURPOSE For the purposes of this document, the term "HRA" shall include the Golden Valley Housing and Redevelopment Authority. The purpose of this policy is to establish the position of the Golden Valley HRA relating to the use of Tax Increment Financing (TIF) for private development above and beyond the requirements and limitations set forth by State Law. This policy shall be used as a guide in the processing and review of applications requesting tax increment assistance. The fundamental purpose of tax increment financing in Golden Valley is to encourage desirable development or redevelopment that would not otherwise occur but for the assistance provided through TIF. Regardless of authorized expenditures under the law, it is the intent of the HRA to provide the minimum amount of TIF at the shortest term required for the project to proceed. The HRA reserves the right to approve or reject projects on a case by case basis, taking into consideration established policies, project criteria, and demand on city services in relation to the potential benefits from the project. Meeting policy criteria does not guarantee theaward of TIF to the project. Approval or denial of one project is not intended to set precedent for approval or denial of another project. II. OBJECTIVES OF TAX INCREMENT FINANCING As a matter of adopted policy, the HRA will consider using TIF to assist private development projects to achieve one or more of the following objectives: A. To retain local jobs and/or increase the number and diversity of jobs that offer stable employment and/or livable wages and benefits. B. To encourage additional unsubsidized private development inthe area, either directly or indirectly through "spin off" development. C. To facilitate the development process and to achieve development on sites which would not be developed without TIF assistance. -1- 13 D. To remove blight and/or encourage redevelopment of commercial and industrial areas in the city that re~ult in high quality redevelopment and private reinvestment. E. To offset increased costs of redevelopment (i.e. contaminated site clean up) over and above the costs normally incurred in development. F. To create opportunities for affordable housing. G. To contribute to the implementation of other public policies, as adopted by the city from time to time, such as the promotion of quality urban or architectural design, energy conservation, and decreasing capital and/or operating costs of local government H. Foster sustainable development and work to establish a balance between urban and natural systems. Encourage the application of green building and infrastructure techniques. Examples include low-impact development that maintains the natural functions of the land, reduces storm water runoff and fosters resource conservation and the use of renewable systems in new construction. III. POLICIES FOR THE USE OF TAX INCREMENT FINANCING A. The priority for the Use of TIF funds is: 1. Public improvements, legal,administrative, and engineering costs. 2. Site preparation, site improvement, land purchase, soil correction, environmental remediation and demolition. 3. Capitalized interest, bonding costs. B. TIF assistance will be provided to the developer upon receipt of the increment by the City, otherwise referred to as the pay-as-you-go method. Requests for up front financing will be considered on a case by case basis. C. A maximum often percent (10%) of any tax increment received from the district shall be retained by the City to reimburse administrative costs. D. Any developer receiving TIF assistance shall provide an equity investment in the project. E. TIF will be used to purchase land and/or property only at fair market value. F. TIF shall not be used for projects that would place extraordinary demands on city services or for projects that would generate significant environmental impacts. -2- 14 G. The developer must provide adequate financial guarantees to ensure completion of the project, including, but not limited to: assessment agreements, letters of credit, personal guaranties, escrow deposits, etc. H The developer shall adequately demonstrate, to the City's sole satisfaction, an ability to complete the proposed project based on past development experience, general reputation, and credit history, among other factors, including the size and scope of the proposed project. I. For the purposes of underwriting the proposal, the developer shall provide any requested market, financial, environmental, or other data requested by the City or its consultants. IV. SUBSIDY AGREEMENT & REPORTING REQUIREMENTS All developers/businesses receiving tax increment financing assistance from the Golden Valley HRA shall be subject to the provisions and requirements set forth by state statute 116J.993 and summarized below. A. All developers/businesses receiving TIF assistance shall enter into a subsidy agreement with the Golden Valley HRA that identifies: the reason for the subsidy, the public purpose served by the subsidy, and the goals for the subsidy, as well as other criteria set forth by statute 116J.993. B. The developer/business shall file a report annually for two years after the date the benefit is received or until all goals set forth in the application and performance agreement have been meet, whichever is later. Reports shall be completed using the format drafted by the State of Minnesota and shall be filed with the Golden Valley HRA no later than March 1 of each year for the previous calendar year. Businesses fulfilling job creation requirements must file a report to that effect with the city within 30 days of meeting the requirements. C. The developer/business owner shall maintain and operate its facility at the site where TIF assistance is used until the end of the TIF District. D. Developers / Businesses failing to comply with the above provisions will be subject to fines, repayment requirements, and be deemed ineligible by the State of Minnesota to receive any loans or grants from public entities for a period of five years. -3- 15 APPLICATION FOR TAX INCREMENT FINANCING A. APPLICANT INFORMATION Name of Corporation/Partnership Address Primary Contact Address Phone Fax Email Attorney Name Address Phone Fax Email Accountant Name Address Phone Fax Email Contractor Name Address Phone Fax Email Engineer Name Address Phone Fax Email Architect Name Address Phone Fax Email -1- lb B. PROJECTINFORMA TION The project will be: _Industrial Greenfield: New Construction _Expansion _Commercial Redevelopment: New Construction Rehabilitation _Industrial Redevelopment: New Construction Rehabilitation Other The project will be: _Owner Occupied -----,leased Space Project Address legal Description Attach Site Plan Amount of Tax . Increment Requested for: land Purchase $ Public Improvement $ Site Improvement $ Current Real Estate Taxes on Project Site: $ Estimated Real Estate Taxes upon Completion: Phase I $ (If Any) Phase II $ Construction Start Date: Construction Completion Date: If Phased Project: Year % Completed Year % Completed -2- 1'1 C. PUBLIC PURPOSE It is the policy of the Golden Valley HRA that the use of Tax Increment Financing should result in a benefit to the public. Please indicate how this project will serve a public purpose. Job Creation: Number of existing jobs Number of jobs created by project Average hourly wage of jobs created _ New industrial development which will result in additional private investment in the area. _ Enhancement or diversification of the city's economic base. _ Removal of blight or the rehabilitation ofa high profile or priority site. Other: -3- 1~ D. SOURCES & USES OF FUNDS SOURCES NAME Bank Loan Other Private Funds Equity Fed Grant/Loan State Grant/Loan EDA Micro Loan 10 Bonds Tax Increment (present value of "pay as you go") Other TOTAL USES Land Acquisition Site Development Construction Machinery & Equipment Architectural & Engineering Fees Legal Fees Interest During Construction Debt Service Reserve Contingencies Other TOTAL -4- AMOUNT $ $ $ $ $ $ $ $ $ $ AMOUNT $ $ $ $ $ $ $ $ $ $ $ ~q E. ADDITIONAL DOCUMENTATION Applicants will also be required to provide the following documentation. 1. Current financial statements and those for the past two years: Profit & Loss Statement Balance Sheet 2. Brief description ofthe corporation/partnership's business, including history, principal product or service, etc... Attach as Exhibit I. 3. Names of officers and shareholders/partners with more than five percent (5%) interest in the corporation/partnership. Attach as Exhibit II. 4. A but~for analysis (proforma). Attach as Exhibit III. (See example on page -) 5. Application fee of $5000 (non-refundable) -5- ':10 The undersigned certifies that all information provided in this application is true and correct to the best of the undersigned's knowledge. The undersigned authorizes the Golden Valley HRA to check credit references and verify financial and other information. The undersigned also agrees to provide any additional information as may be requested by the City after the filing of this application and to submit a supplemental application fee of $2,000 if the balance of application fees previously submitted is expended. I have received, and read, a copy of the Golden Valley Tax Increment Financing Policy. Applicant Name Date By Printed name Signature Its Printed name Signature -6- ~1. EXAMPLE BUT-FOR ANALYSIS WITH NO WITH TAX INCREMENT TAX INCREMENT SOURCES AND USES SOURCES AND USES SOURCES SOURCES Mortgage 9,600,000 8,667,000 Equity 2,400,000 2,400,00 Tax Increment Financing 0 933,000 TOTAL SOURCES 12,000,000 14,000,000 USES USES Land 1,500,000 1,500,000 Site Work 300,000 300,000 Soil Correction 468,000 468,000 Demolition 100,000 100,000 Relocation 65,000 65,000 Subtotal Land Costs 2,433,000 2,433,000 Construction 6,750,000 6,750,000 Finish Manufacturing 250,000 250,000 Subtotal Construction Costs 7,000,000 7,000,000 Soft Costs 350,000 350,000 Taxes 35,000 35,000 Finance Fees 850,000 850,000 Project Manager 542,000 542,000 Developer Fee 540,000 540,000 Contingency 250,000 250,000 Subtotal Soft Costs 2,567,000 2,567,000 TOTAL USES 12,000,000 12,000,000 I ncome Statement Income Statement Sq. Ft. Per Sq. Ft. Sq. Ft. Per Sq. Ft. Rent-Space 1 100,000 $8.00 800,000 100,000 $8.00 800,000 Rent-Space 2 25,000 $8.50 212,500 25,000 $8.50 212,500 Rent-Space 3 25,000 $9.00 225,000 25,000 $9.00 225,000 Other 0 $0.00 0 0 $0.00 0 1,237,500 1,237,500 Mortgage 20 Term 1,051,646 20 Term 949,439 9.00% Interest 9.00% Interest 9,600,000 Principal 8,667,000 Principal Net Income 185,854 288,061 Total Return on Equity 7.74% 12.00% -7- G:\HRAMISC\TIF\ApprovedTIF.doc ~.:{