Loading...
HomeMy WebLinkAboutCCEDC packet 4-5-17If you need disability-related accommodations in order to participate in this program/event, please contact Wendy Ford, Economic Development Coordinator at 319-356-5248 or wendy-ford@iowa-city.org. We ask that contact us early to allow sufficient time to meet your access needs. Agenda City Council Economic Development Committee Wednesday, April 5, 2017 4:00 p.m. Emma Harvat Hall City Hall 1. Call to Order 2. Consider approval of minutes from the March 23, 2017 Economic Development Committee Meeting 3. Continue Discussion of TIF Policies 4. Staff time 5. Committee time 6. Other business 7. Adjournment MINUTES CITY COUNCIL ECONOMIC DEVELOPMENT COMMITTEE MARCH 23, 2017 EMMA HARVAT HALL, CITY HALL, 12:00 P.M. Members Present: Susan Mims, Jim Throgmorton, Rockne Cole Staff Present: Wendy Ford, Geoff Fruin, Simon Andrew, Sarah Greenwood-Hektoen Others Present: Ryan Sempf (Chamber) RECOMMENDATIONS TO COUNCIL: None CALL MEETING TO ORDER: Chairperson Mims called the meeting to order at 12:00 P.M. She then asked those present to introduce themselves. Mims noted as members were gathering that they discussed setting a time limit due to what could be lengthy discussions. They decided that 1:15 P.M. would be the deadline for ending today’s meeting. CONSIDER APPROVAL OF MINUTES: Minutes of the December 13, 2016 meeting were reviewed. Throgmorton moved to approve the minutes as presented. Cole seconded the motion. The motion carried 3-0. Discuss TIF Policies: Mims noted that they have a very comprehensive eight-page memo in their meeting packets, put together by Ford and other staff members. Ford gave Members a brief background about the item, noting that when the current Committee started, they underwent a strategic planning session that resulted in seven different goals. One of these goals was to promote a strong and resilient local economy, with a sub-goal to review and consider amending City tax increment financing policies. As part of this review, staff was asked to begin a process of community engagement to examine all aspects of TIF, including concerns and praises about the policies. Ford noted that over a period of about six months, staff conducted eight different focus groups involving 60-70 people. Staff compiled feedback from both the focus groups and the individual participants, who also took an online survey. Staff then prepared a lengthy document, which Members received in their December 13, 2016 packet, providing the survey results and focus group summaries. At this meeting, Members asked staff to frame policy decisions and obtain more information for those areas that seemed less clear than others, particularly regarding building height, sustainability, and labor-related issues. Ford stated that staff assembled one final roundtable of developers and architects to help distill opinions about these issues. The group provided a lot of feedback around the economics of building size and how building size impacts building use. Ford continued to share the concerns of the building community, noting how buildings with more than five stories are required to go from wood frame to steel frame construction, for example. This essentially doubles the cost of framing the buildings, making the economics more difficult, especially for shorter steel framed EDC 4-5-2017 packet page 2 buildings. The more height, the more opportunity there is for the building to cash flow, attracting investors and commercial lenders. Developers stated that the market for permanent residents is an environment can be differentiated from student-type housing with building amenities available and views that the buildings. Ford noted a relative small percentage of downtown residences are occupied by ‘permanent residents.’ Developers would like to increase the number of ‘permanent’ residences, according to Ford, which puts the growth of downtown on a more diverse path. Ford noted three policy decision points regarding building height. The first one would be to lay out a clear and predictable policy on building height for TIF projects. Second would be to determine how to consider the architectural impact of a project on adjacent properties. The third, revolves around how historic preservation can be encouraged. She noted staff has been discussing the opportunities surrounding the Unitarian Church, for example, and that perhaps there are other opportunities for incenting historic preservation. Throgmorton then spoke to Ford’s decision points, stating that the first item would undoubtedly need some detailed and lengthy discussion. He suggested they address all of the other issues and then return to building height issues. He asked who the four people were that were involved in the roundtable discussion. Ford answered, listing Kevin Monson of Neumann Monson Architects, Martha Norbeck of C-Wise Consulting, Justin Bishop of OPN Architects, and Marc Moen of the Moen Group. Mims stated that she believes they should start the conversation and see where they stand. Cole stated that he agrees with Throgmorton, that they should focus on those areas where they will get consensus first and then address the other issues at the end. Everyone concurred. Regarding sustainability, Throgmorton stated that he agrees that LEED silver certification should be required. Hektoen asked for clarification about whether Throgmorton means actual certification or ‘the equivalent thereof.’ Throgmorton affirmed certification, and other Members concurred. Mims noted that she would be fine with the silver certification portion, but that she needs more information about the suggestion by Martha Norbeck to require at least 8 points be attained in the energy efficiency category of LEED points. Norbeck had made this suggestion right after the roundtable meeting and presented the idea in a letter to the EDC and City Council. Throgmorton suggested they ask for more feedback from the development community on the additional eight points. Cole suggested that perhaps a higher LEED standard could be required for the highly desireable upfront TIF assistance. Ford noted that the financial implications of providing more upfront financing could be substantial for the City. Cole continued, stating his belief the City could withstand this risk and in the end, it would be worth it for achieving the higher standards. Throgmorton suggested doing a mix of upfront and rebate to lessen this risk. Fruin then spoke briefly to the issue of requiring silver LEED, and that it is not a given downtown when it comes to development. He also noted that there is a big cost difference between silver and gold LEED certification. Regarding upfront, he stated that they can mitigate their risks, but they can’t eliminate their risks. He added that Iowa City has not seen default on TIF financing, but that other cities have. He suggested the committee might need to consider how to articulate when upfront financing is appropriate. Members continued to discuss TIF policies, with Throgmorton stating that he strongly prefers rebates, which has been the City’s practice, but that he believes there could be merit to providing partial upfront assistance as an incentive for LEED gold certification. Mims stated that they need to evaluate how much the City willing to invest in LEED against the return to the City. She noted that they need to know the difference in cost between the silver and gold LEED certifications, and EDC 4-5-2017 packet page 3 decide if the benefit to the City in general is worth the additional money. She added that they would need to really review this type of policy in considering upfront money, and come up with a plan to be able to recover what the City has invested should a project default. Hektoen added that the City currently mitigates its risk in this situation with ‘minimum assessment agreements,’ that attach to the project and sometimes other assets that the developer owns in the same urban renewal area. Mims stated that with more and more developers coming in from out of the area, they need to make sure that this type of policy is written in a way to deal with bigger, lesser known firms. Fruin added that it is good to have well defined economic development policies on TIF. This helps developers see what the City is looking for with well-defined policies in place. This in turn, allows staff to know that they can draft a development agreement before the project is presented to Council. Mims stated that what she is hearing is that all three Members are in support of having silver LEED certification on residential and mixed-use projects. She stated that the City would also consider TIF on industrial or other such projects that don’t meet silver LEED and Throgmorton added his inclination to require an industrial project seeking TIF to make improvements that would be equivalent to 8 LEED energy efficiency points, but that they need feedback from developers on whether they feel this would be a viable thing to do. Mims questioned how we know that 8 points is appropriate, and that perhaps the right number is more or fewer than 8, and that she wants the feedback before they decide this. Moving on to affordable housing, Ford reminded Members of the affordable housing element that was added to the economic development policies, which includes the four bulleted points on page four of her memo. The policy decision point will be to determine if they want to make any refinements to the policies currently in place. Ford referred to the first bullet point – a minimum of 15% of the residential units in a TIF-assisted project must be affordable for a minimum of 20 years, or the term of the development agreement. She added that a new clarification to this policy, which staff would like to see clarified in policy, is that only the financial gap above the 10% required affordable units in Riverfront Crossings and the 15% required through economic development incentives would be considered for City financing. The fourth point in the Affordable Housing policy is that the City can negotiate a fee in lieu of providing affordable housing, and this fee would then be used for the City’s affordable housing purposes. Mims stated that she is comfortable continuing with this policy. She added that this can always be negotiated on a project-by-project basis. She is also comfortable with the AMI amounts and the 110% for owner-occupied. Members agreed that staff could do some minor tweaking to clarify these points, but that in general they are in agreement. Cole asked if we should provide definitions of affordable housing and workforce housing. Fruin noted that the policies are not focused on workforce housing and are not incentivized under current policies. Cole stated that he would be okay with incentivizing workforce housing as well, because it would go towards having housing for all income levels. The other Members stated that they would not be in favor of this. Mims stated that the market is doing a good job in this area, without the need for City financial assistance, and that she would like to see what the form-based code can do for that ‘missing middle’ piece and workforce housing that they’ve talked about. Moving to social justice, Mims noted that she thinks we may be challenged by what we as the City can do with regards to the suggestions submitted by leadership in a local a labor organization. Fruin spoke to Members about discussions with the labor group. Hektoen also addressed oversight issues and that monitoring such policies would be challenging. She noted agreements could be made with the developers to abide by the labor requirements, but they often have several subcontractors under them, don’t necessarily have contractors determined at the time of the development agreement and would be challenged to monitor the contractors EDC 4-5-2017 packet page 4 employees and/or subcontractors. Mims stated that she is comfortable leaving this policy as is and having City staff direct people to the appropriate agencies when enforcement is needed. Cole stated that he believes they need to put this in the TIF agreement, to lay out expectations, and if expectations aren’t met, then the City would be able to enforce this. Members continued to discuss this issue, with Mims stating she is amenable to not include this issue in TIF. Cole stated that he believes they have greater control by having an agreement with the developer, who then needs to convey expectations to the general contractor, who in turn would do so with the subs. He would still like to get feedback on this issue before they make a final decision. Discussion continued on how to handle this issue, with Fruin stating that he will make contacts and get a written response to Members on this. On to item five, other requirements – Mims noted the time and asked if Members wanted to continue. They agreed to at least start the conversation. The first issue – quality of jobs – was discussed briefly. Cole asked if it would be possible to add the project labor agreement as a requirement. Fruin noted that this is something separate and they agreed to address it later. As to the first issue, Members agreed to the current language. Secondly, class-A office space; Mims noted that they had begun to require class-A office space in TIF-related projects. She believes they should stick with this requirement and Throgmorton agreed. Cole stated that one concern he has is the need for low-cost office space for entrepreneurs and start-ups. He noted that class-A space is extremely expensive and he believes they should encourage cost-effective office space, as well. Fruin spoke to the history of this and why they have used TIF for class-A space. Moving on to the topic of hotels, Throgmorton referred to Josh Schamberger’s recent guest opinion regarding the number of hotels in the area. He questioned if they shouldn’t tighten up the requirements for new hotels, not immediately but in the future, and then gauge how the market is responding. Mims spoke to how they might add some flexibility here and how staff might craft such language. The Members had agreed to end the meeting at 1:15 p.m. and continue discussion at the next meeting, to be scheduled immediately. STAFF REPORT: None. COMMITTEE TIME: None. OTHER BUSINESS: None. ADJOURNMENT: Cole moved to adjourn the meeting at 1:15 P.M. Throgmorton seconded the motion. Motion carried 3-0. Council Economic Development Committee EDC 4-5-2017 packet page 5 ATTENDANCE RECORD 2016 - 2017 NAME TERM EXP. 0 2 / 0 4 / 1 6 0 4 / 1 2 / 1 6 0 5 / 1 0 / 1 6 0 6 / 1 4 / 1 6 0 7 / 1 2 / 1 6 1 0 / 1 2 1 / 6 1 2 / 1 3 / 1 6 0 3 / 2 3 / 1 7 Rockne Cole 01/02/18 X X X X X X X X Susan Mims 01/02/18 X X X X X X X X Jim Throgmorton 01/02/18 X X X X X X X X Key: X = Present O = Absent O/E = Absent/Excused EDC 4-5-2017 packet page 6 Date: March 30, 2017 To: Economic Development Committee From: Wendy Ford, Economic Development Coordinator Re: TIF Policy Review discussion, continued from March 23, 2017 At your meeting on March 23, you began discussion of the TIF policy points of discussion outlined in the staff memo dated March 10, and included again with this packet. The memo organizes six areas of consideration for decisions related to Tax Increment Financing policy: 1) Building form and height, 2) sustainability, 3) affordable housing, 4) social justice, 5) “other,” and 6) TIF mechanics. The March 23 EDC discussion focused on the topics of sustainability, affordable housing, and social justice. We will pick up the discussion on Wednesday, April 5 where we left off on March 23. Please let me know if you have any questions in the meantime. EDC 4-5-2017 packet page 7 Date: March 10, 2017 To: Economic Development Committee From: Wendy Ford, Economic Development Coordinator Re: TIF Policy Review Introduction In January of 2016, the City Council established a set of seven Strategic Planning Priorities, including one to Promote a Strong and Resilient Local Economy. In support of that planning priority, Council listed seven initiatives, including one to review and consider amending the City’s Tax Increment Finance (TIF) policy. The Economic Development Committee asked staff to frame key policy decisions. The goal is to tailor a set of TIF policies that offer a balance of specificity and flexibility. Ideally, policy decisions will align with Strategic Plan objectives, other City planning documents, and standard measures such as the state’s high quality jobs thresholds, blight remediation and expansion of tax base. Staff conducted eight focus groups between June and November, 2016. Focus groups included developers, architects, engineers, members of labor and worker justice organizations, members of social service oriented non-profit groups, members of community promotional non-profit groups, taxing entities and others. A lengthy report was presented to the Economic Development Committee (EDC) at your December 13, 2016 meeting. Feedback from the focus groups indicated that those associated with the development process were critical of the project and design approval process in part because of a lack of clarity for what is required for a project to merit TIF. People with expertise in sustainability seemed to reach consensus that LEED Silver Certification could be required of most traditional TIF projects. It was also noted that place-making is a public benefit, important to making a welcoming community, and includes the provision of Arts, Cultural and Social Services yet it is difficult to fund these public benefits using project-based TIF. Upon reviewing the focus group work in December, 2016, the EDC asked staff to solicit additional stakeholder input on key decisions for the next meeting. The issues EDC members identified for further discussion include building height and form, sustainable features, and the process through which incentives are considered. Local organized labor leaders have also reached out to the City with recommendations for TIF policy revisions. Staff conducted a roundtable to refine the focus group input. This roundtable consisted of three architects and a developer. Staff also communicated with a local labor representative to ensure a solid understanding of their issues. EDC 4-5-2017 packet page 8 This memo organizes the economic development issues addressed during the review process, provides supporting information from community focus groups and staff and presents policy decision points for each. 1. Balancing building height and form with building economics Deemed the most important policy by developers and architects, the building height issue downtown is critical because it determines more than the aesthetics of new downtown buildings. It shapes the residential population and thus, downtown diversity because of the economics of the buildings themselves. Developers note that the vast majority of student housing developers do not seek TIF because student housing projects cash flow on their own and need no external support. In Iowa City, student housing developments tend to be 4-7 stories tall, the maximum allowable with wood frame construction. There is one recent exception in the RISE at Court and Linn, a large development with a high rise tower dedicated to housing more than 500 students. Large or small, the market value for student housing developments is so high they are able attract enough investors and debt to avoid a financial gap. The economics are simple: smaller buildings are less expensive to build requiring only wood framing, and are very lucrative because of their premium downtown location and the ability at times to attract large rents from people living together. Developers indicated that there is very little market for permanent residents in smaller buildings downtown. First, the student-aged population can typically outbid other segments of the market. Second, the older demographic wants dwelling units in buildings that are differentiated from the student population, with amenities, other permanent residents and, often with views found in higher rise buildings. Developers say there might be a market for permanent residents in mid-rise buildings, but the economics of mid-rise buildings are challenging. Generally, the requirement for steel construction begins when the building exceeds 5 stories, essentially doubling framing costs per square foot. Limiting a building to 7 or 8 stories does not allow for enough additional income to pay for the added expense of the steel frame building without incentives. When there isn’t enough income, the value is lower and so is the appeal to investors and bankers, which creates an unnecessarily large financial gap per square foot of building. As the building gets taller, the market value begins to be high enough to attract investment and banker interest, thus shrinking the financial gap per square foot. Developers point out that of more than 2,000 housing units in downtown Iowa City, only 75 condos are occupied by permanent residents; fewer than 4% of all downtown residents. The other 96% is predominantly student-aged persons. Each new permanent resident downtown adds to the diversity that we have been working to encourage. By allowing only mid-rise buildings in mid-block parcels downtown, the diversity we seek in our downtown population will be harder to achieve and the financial gaps will be more expensive per square foot. More EDC 4-5-2017 packet page 9 importantly, the development community may likely focus on the lucrative student market thus not even attempting to work with the City on TIF projects. Policy Decision points: a) Determine a clear, predictable policy on building height for TIF projects. Is the height permitted by the underlying zoning code sufficient or is there another guideline the Council wishes to use? b) Determine how to consider architectural impact on adjacent properties. Is staff design review sufficient? It is important to note that most projects are not fully designed at the development agreement phase. Changes are often necessary throughout the design process; general compliance with initial concepts rather than exact adherence to early design phase documents can be used. c) Promotion of Historic Preservation and reinvestment into existing building stock. Project-based TIF depends on substantial increases in property value. Often times this cannot be achieved when density is not increased. Thus, Council may want to consider district-wide TIF applications for renovations or less time consuming processes such as tax abatement. 2. Sustainability Features There was consensus that LEED, while imperfect for every project type, is a good standard to achieve for most new construction. In discussions with architects who design to LEED standards regularly, there was consensus that LEED Silver Certification is the appropriate level to require for a downtown building project, with some exceptions based on project scope or location. Focus group participants agreed that LEED is a good standard because it covers a wider group of metrics than just energy efficiency and thus, leverages higher quality projects. Buildings earn LEED points across a range of categories such as site, water, energy, materials, indoor environmental quality, etc. One concern from a roundtable member after our meeting was that a building could achieve LEED Silver without scoring any points in energy efficiency, so her suggestion was to require LEED Silver certification with a minimum of 8 energy efficiency points. For those projects that would not be appropriate for LEED Silver certification (perhaps outside of downtown and RFC or rehabs of historic buildings), one idea was to require documentation of energy efficiency equal to 8 LEED points. The 8 point standard was not reviewed and addressed with other focus group members. Roundtable participants also noted that a metric other than LEED may be needed for manufacturing facilities; their discussion applied generally to residential and mixed use buildings. EDC 4-5-2017 packet page 10 They agreed that while downtown projects should be able to achieve LEED Silver, achieving LEED Gold certification would be a greater burden financially, requiring more financial gap filling by the City. Other measures of sustainability were also discussed, such as simply exceeding the current energy code by 20%. This could be a measure or option available to developers when projects are not well-suited for LEED. Policy Decision point: a) Determine sustainability standards to require for TIF projects. Options may include LEED Silver, LEED Silver with a baseline for energy efficiency points, or for those projects not suited for LEED, 20% or greater than energy code requirements, if applicable. 3. Affordable Housing In May of 2016, Council adopted a resolution approving inclusion of affordable housing goals in Economic Development policies. The following policies are for new construction projects that include residential dwelling units and have requested City financing:  A minimum 15% of the residential units must be affordable for a minimum of 20 years, or the term of the developer’s agreement, whichever is longer. It should be noted that only the gap between affordable units required through economic incentives and those otherwise required by code (for example, the required 10% in Riverfront Crossings) will be considered for City financing.  For rental housing, dwelling units shall be targeted to households at a maximum of 60% Area Median Income (AMI). The City may negotiate dwelling units being designated for households at a lower AMI.  For owner-occupied housing, dwelling units should be targeted to households at a maximum of 110% AMI.  The City may negotiate a fee-in-lieu of on-site affordable housing with the fee to be used for affordable housing purposes (for example, grants/loans for construction of affordable housing, down payment assistance for income-qualified households, etc.). Fee-in-lieu of negotiations currently allow the flexibility for providing affordable housing units off-site; off- site provision is something Council may consider addressing more explicitly. Policy Decision point: a) Determine any refinements to above policy such as flexibility in the location of where affordable units required for a project may be alternatively located. EDC 4-5-2017 packet page 11 4. Social Justice Wage Theft In November of 2015, Council adopted a resolution aimed at ensuring the City will not contract with any person or entity who has participated in Wage Theft by violation of the Iowa Wage Payment Collection law, the Iowa Minimum Wage Act, the Federal Fair Labor Standards Act or any comparable state statute or local ordinance, which governs the payment of wages. Contractors in TIF building projects Representatives of organized labor have submitted four recommendations for changes to the City’s economic development policies. The recommendations address organized labor’s concerns regarding contractors and subcontractors who use leased employees, sometimes known as independent contractors. The concern is that an independent contractor can operate essentially as an employee without the protection and benefits afforded to employees. The labor representative made four recommendations for any project involving TIF. Staff understands the goals of these recommendations, and believes to some degree the City’s economic development policies can help meet these objectives. However, there are significant enforcement challenges and in some cases existing enforcement mechanisms better suited to meet these goals. The four recommendations with staff commentary are listed below. i. The requirement that all contractors and subcontractors be in compliance with all tax obligations (workmen’s comp, payroll, corporate, etc.); Staff comment: Annual rebate certifications required by the City could also require a statement from developers that to the best of their knowledge, all tax obligations have been met. However, existing state and federal enforcement mechanisms are more appropriate, as there may be cases in which there is a dispute as to whether obligations have been met. ii. That there be no use of leased employees (sometimes known as independent contractors); Staff comment: Monitoring of this requirement would be extremely challenging, and the goal of this recommendation could be partially met with the inclusion of items iii and iv below. iii. That all contractors be in compliance with registration/licensing requirements at the Iowa Workforce Development’s Iowa Contractor Registration; and iv. All subcontractors are disclosed. Staff comment on recommendations iii and iv: Not all contractors and subcontractors will be known by the developer at the time of the development agreement. A policy could EDC 4-5-2017 packet page 12 include that the City, at its sole discretion, may request disclosure during the construction process. Violations of State registration and licensing requirements are more appropriately enforced by the State. Policy Decision point: a) Determine whether to adopt any of the recommendations above. 5. Other requirements When certain projects are presented that align with other stated City goals and priorities, related standards apply. Below are four for your consideration. 1) Quality of jobs created and/or maintained. An EDC member asked for clarification on the definition of high quality jobs. The City has required that for a project to be awarded incentives based solely on jobs, the jobs must meet the same quality standards as those used by the State of Iowa High Quality Jobs Program. Each year, the State updates its Average Wage and Laborshed Area data. Traditionally, the City has also required that most jobs to be created meet or exceed 120% of the average, which for FY17 is $24.17 per hour. This threshold could be adjusted down to the average or to any other point the Council feels is appropriate. 2) Class A office space. Historically, the City has required that new office space or office space in an old building on first floor or above be built or renovated to BOMA (Building Owners and Managers Association International) Class A standards (see below for definitions): Class A Most prestigious buildings competing for premier office users with rents above average for the area. Buildings have high quality standard finishes, state of the art systems, exceptional accessibility and a definite market presence. Class B Buildings competing for a wide range of users with rents in the average range for the area. Building finishes are fair to good for the area. Building finishes are fair to good for the area and systems are adequate, but the building does not compete with Class A at the same price. Class C Buildings competing for tenants requiring functional space at rents below the average for the area. 3) Hotels. The City views hotels positively because of the visitor population they attract and the hotel motel tax they generate. Visitors spend money and their economic impact is EDC 4-5-2017 packet page 13 significant. The 7% hotel tax on every room-night sold is also a boon to the community, adding up to more than $1 million per year in Iowa City. 4) Community engagement. Iowa City values the tangible aspects of new buildings, new jobs, new office space, historic rehabilitation, etc., There may be another measure to consider too: the level of community engagement of the entity requesting TIF. Exemptions may include a company offering a job training program or willingness to improve and maintain a public space. You may want to consider stating this value in an introductory paragraph about TIF policy. 5) Public Improvements. You may want to consider a statement in the policy as it relates to the use of TIF for Public Improvements. TIF revenues can be used to forward the goal of ensuring a vibrant and walkable core. Stating this in the TIF policy reinforces the link between public improvements and economic development with projects such as the pedestrian mall renovation and/or streetscape improvements. Likewise, catalyst projects, such as the Riverfront Crossings Park that will drive the private redevelopment opportunities in the neighborhood would be another means to further economic development activity in the Riverfront Crossings Area. The public improvements category could also encompass the Arts, a significant component of place making and arguably, an economic development catalyst. Policy Decision points: a) Determine whether to adopt a wage threshold for incentives based on jobs alone. b) Determine whether to specify that any office space in buildings receiving incentives meet BOMA Class A office standards. c) Determine if we want to consider prioritizing hotels, assuming a positive market study showing need. d) Determine whether to state community engagement is important to prospective TIF recipients. e) Determine whether to make a policy statement about the use of TIF for public improvements serving as economic development catalysts. 6. TIF Mechanics 1) Rebate vs. upfront TIF. The EDC has previously stated a preference to grant TIF rebates. The reason for this simple: it puts the majority of the risk on the developer. The project has to be successfully built, meet taxable valuation requirements and pay property taxes in order to receive the first rebate. Conversely, if the City grants TIF up front, the funds are spent and there is no guarantee that the project will be built and pay taxes, generating the TIF to repay the City’s up front financing. As a safeguard against the possibility that TIF would not be generated from a project granted upfront financing, the City has used Minimum Assessment agreements to ensure that property taxes from developers’ other property holdings will be used to repay the City when upfront TIF is granted. EDC 4-5-2017 packet page 14 At the Developer roundtable, a concern was raised that without upfront TIF, more significant projects will not happen because they will not be able to attract the necessary financing. This, in turn, will feed into the diversity problem noted in the building height discussion above. There was discussion that perhaps the size and scope of projects could determine eligibility for upfront TIF, but there was no consensus on what size or scope to merit upfront financing might be. It may be appropriate to consider additional public benefit for any upfront TIF. 2) Developer Equity. The EDC has historically required that Developer Equity be at least equal to the TIF, ensuring that the developer has as much ‘skin in the game’ as they are asking from the City. Developer equity does not include project debt. This has proven to work well and you may wish to consider keeping the policy going forward. 3) Length of TIF term. The length of a TIF term, whether in the form of rebates to the developer or repayments to the City for funding upfront incentives, has been determined by the need demonstrated in the financial analysis. A policy you may wish to consider would be whether to cap the length of time a TIF can be allowed or remain flexible, depending on the project. Policy Decision points: b) State whether rebates or upfront are preferred or not and under what conditions, if any, upfront TIF may be granted. c) State whether Developer Equity should be equal to the gap filled by TIF. d) Determine caps, if any on term length for TIF. We will discuss these policy decision points at your meeting on March 23. If you need any background information, please feel free to email or call me (wendy-ford@iowa-city.org: 319- 356-5248). EDC 4-5-2017 packet page 15