03-58 - 12-02 - Approve Extension for Golden Hills TIF Resolution 03-58 December 2, 2003
Member LeSuer introduced the following resolution and moved its adoption:
RESOLUTION APPROVING THE EXTENSION OF THE
DURATION OF THE GOLDEN HILLS TAX INCREMENT
FINANCING DISTRICT TO OFFSET A DEFICIT THEREIN BY
THE HOUSING AND REDEVELOPMENT AUTHORITY OF
THE CITY OF GOLDEN VALLEY, MINNESOTA
WHEREAS, it has been proposed that the City Council (the "Council") of the City of
Golden Valley, Minnesota (the "City") approve the extension, by the Housing and
Redevelopment Authority of the City (the "Authority"), of the duration of the Golden Hills
Tax Increment Financing District (the "Golden Hills TIF District") in order to offset a deficit
therein pursuant to and in conformity with existing law, including Minnesota Statutes,
Section 469.1794 (Laws 2003, First Special Session, Chapter 21, Article 10, Section 8) (the
"Act"), all as presented for the City's consideration;
WHEREAS, the Act provides that a tax increment financing authority may, by
resolution, extend the duration limit that otherwise applies to a "preexisting district"
pursuant to Minnesota Statutes, Section 469.176;
WHEREAS, on November 11, 2003, the Authority adopted a resolution extending
the d uration of the Golden H ills T IF D istrict s ubject to a pproval by the C ity Council a nd
effective thereafter;
WHEREAS, in accordance with the Act, the City has provided public notice and
holds this public hearing for the purpose of approving the Authority's extension of the
Golden Hills TIF District, pursuant to and in the manner required by Minnesota Statutes,
Section 468.175, Subdivision 3, prior to the Authority's extension thereof;
WHEREAS, the Authority's request for certification of the Golden Hills TIF District
was received by Hennepin County on June 25, 1985 and, therefore, the Golden Hills TIF
District is a "preexisting district" as defined by the Act;
WHEREAS, the outstanding bonds, secured by increment revenues from the
Golden Hills TIF District, were issued in the years 1997 and 1999, which is prior to July 1,
2001 as required by the Act, and are thereby "preexisting obligations," as defined by the
Act;
WHEREAS, the outstanding bonds are general obligation bonds of the City, and
therefore, are considered "qualifying obligations" as defined by the Act;
WHEREAS, the Golden Hills TIF District was created prior to the enactment of
Minnesota Statutes, Section 469.177, Subdivision 1(a) which requires county auditors to
certify the original local tax rate that applies to tax increment financing districts, and
therefore, as required by the Act, this provision does not apply to the Golden Hills TIF
District;
Resolution 03-58 - Continued December 2, 2003
WHEREAS, according to Hennepin County and as required by the Act, the fiscal
disparities contribution for the parcels located within the Golden Hills TIF District is
computed under Section 469.177, Subdivision 3, paragraph (a);
WHEREAS, the Act requires the City to transfer any available increments from
other districts to pay qualified obligations in other districts under Section 469.1763,
Subdivision 6, but the City has only one other district and that district's increments are
sufficient only to pay the obligations therefor and, thus, the City does not have any
available increments to transfer to the Golden Hills TIF District;
WHEREAS, the Act provides that the maximum extension for a district is the lesser
of four (4) years or the "tax reform percentage" (as estimated by the county auditor)
multiplied by the remaining duration of the district rounded to the nearest whole number,
with fractions in excess of one-third to be rounded up;
WHEREAS, the maximum extension for the Golden Hills TIF District is three (3)
years because the "tax reform percentage" estimated by Hennepin County is .287271
which, when multiplied by the ten (10) years of remaining duration, equals 2.878 which is
rounded to the nearest whole number for a three (3) year extension beyond the expected
decertification date of December 31, 2011 which results in an extended duration to
December 31, 2014; and
WHEREAS, the Authority, having investigated the facts relating to the Golden Hills
TIF District, has made findings that (1) taking into account all of the increments that are
available to pay the "qualifying obligations," as defined by Minnesota Statutes, 469.1794,
Subdivision 2 (e), of the Golden Hills TIF District, the increments therefrom will be
insufficient to pay the amount of "qualifying obligations" and (2) this insufficiency is the
result of (i) the changes in the property tax class rates and (ii) the elimination of the state-
determined g eneral a ducation p roperty t ax levy u nder L aws 2 001, F irst S pecial S ession
chapter 5; and
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Golden
Valley, Minnesota as follows:
1. The Golden Hills TIF District meets the requirements of the Act and qualifies
for a duration extension of three (3) years as provided therein. The new maximum duration
of the Golden Hills TIF District is December 31, 2014.
2. The Resolution is hereby approved, established, and adopted and shall be
placed on file in the office of the City Clerk.
3. The extension of the duration of the Golden Hills TIF District by the Authority
as provided in Resolution No. 03-09, adopted by the Authority on November 11, 2003
subject to approval by the City Council and effective thereafter, pursuant to and in
accordance with the Act, is hereby approved.
Resolution 03-58 - Continued December 2, 2003
4. Subsequent to such extension, increments from the Golden Hills TIF District
may only be used to pay the preexisting, qualified obligations thereof and the administrative
expenses therefor.
5. The Golden Hills TIF District shall be decertified, and any unspent increment
distributed as "excess increments" pursuant to Minnesota Statutes, Section 469.176,
Subdivision 2, Clause (4) at the end of the first calendar year in which sufficient increments
have been received to pay the preexisting, qualified obligations therefor.
6. The findings of the City contained in this Resolution are based on (i)
historical information relating to tax capacity values in the Golden Hills TIF District and tax
increment revenues produced by the Golden Hills TIF District for the years 2001 and 2002
provided by Hennepin County and (ii) projections, based on the 2002 tax increment
revenues of the Golden Hills TIF District, of the amounts expected to be available to pay
the qualified obligations payable therefrom prepared by City staff.
J
Y
glidda R. Loomis, Mayor
ATTEST:
Donald G. Taylor, Jerk
The motion for the adoption of the foregoing resolution was seconded by Member Johnson
and upon a vote being taken thereon, the following voted in favor thereof: Grayson,
Johnson, LeSuer, Loomis and Tremere; and the following voted against the same: none,
whereupon said resolution was declared duly passed and adopted, signed by the Mayor
and her signature attested by the City Clerk.