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HomeMy WebLinkAboutConfirming Tax Abatement - 7055 Cleveland Rd. Patterson Logistics Services, Inc.( 7yr.real)RESOLUTION 4042-10 Passed by the Common Council of the City of South Bend, Indiana August 9, Attes 10 20 Presented by me to the Mayor of the City of South Bend, Indiana August 10, 20 10 City Clerk ident of Common Council Approved and signed by me u ~ S ~'" t Z-- 20 ~ d City Clerk RESOLUTION NO. ~D~E2-~ ~ A RESOLUTION CONFIRMING THE ADOPTION OF A DECLARATORY RESOLUTION DESIGNATING CERTAIN AREAS WITHIN THE CITY OF SOUTH BEND, INDIANA, COMMONLY KNOWN AS 7055 Cleveland Rd. AS AN ECONOMIC REVITALIZATION AREA FOR PURPOSES OF A SEVEN (7) YEAR REAL PROPERTY TAX ABATEMENT FOR PATTERSON LOGISTICS SERVICES, INC. WHEREAS, the Common Council of the City of South Bend, Indiana, has adopted a Declaratory Resolution designating certain areas within the City as Economic Revitalization Areas for the purpose of tax abatement consideration; and WHEREAS, a Declaratory Resolution designated the area commonly known as 7055 Cleveland Rd. ,South Bend, Indiana, and which is more particularly described as follows: Lot numbered Two (2) as shown on the recorded plat of Kidder's Olive Road Minor Subdivsion, recorded April 17, 1998 as Document Number 9818752 in the Office of the Recorder of St. Joseph County, Indiana. and which has Key Number 71-03-19-300-003-000-009 or 025-1011-018601, be designated as an Economic Revitalization Area; and WHEREAS, notice of the adoption of a Declaratory Resolution and the public hearing before the Council has been published pursuant to Indiana Code 6-1.1-12.1-2.5; and WHEREAS, the Council held a public hearing for the purposes of hearing all remonstrances and objections from interested persons; and WHEREAS, the Council has determined that the qualifications for an economic revitalization area have been met. NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of South Bend, Indiana, as follows: SECTION I. The Common Council hereby confirms its Declaratory Resolution designating the area described herein as an Economic Revitalization Area for the purposes of tax abatement. Such designation is for Real property tax abatement only and is limited to two (2) calendar years from the date of adoption of the Declaratory Resolution by the Common Council. SECTION II. The Common Council hereby determines that the property owner is qualified for and is granted Real property tax deduction for a period of seven (7) years, and further determines that the petition, the Memorandum of Agreement between the Petitioner and the City of South Bend, and the Statement of Benefits comply with Chapter 2, Article 6, of the Municipal Code of the City of South Bend and Indiana Code 6-1.1-12 et se . SECTION III. This Resolution shall be in full force and effect from and after its adoption by the Common Council and approved by the Mayor. Member of the Common Council ~,~ -~ ~ ,,~~~NrEo NOT gppROV~E(~ ~[s~~ i~ C$~t'~'~ O~~e~e 010 JUL 2 1 2 JOkit2 VOORDf: CITY CL~RiC, S4.9creD, IN. TO THE COMMON COUNCIL OF THE CITY OF SOUTH BEND: Your Committee of the Whole, to whom was referred: BILL NO. 10-36 A RESOLUTION CONFIRMING THE ADOPTION OF A DECLARATORY RESOLUTION DESIGNATING CERTAIN AREAS WITHIN THE CITY OF SOUTH BEND, INDIANA, COMMONLY KNOWN AS 7055 CLEVELAND RD. AS AN ECONOMIC. REVITALIZATION AREA FROM PURPOSES OF A SEVEN (7) YEAR REAL PROPERTY TAX ABATEMENT FOR PATTERSON LOGISTICS SERVICES, INC. Respectfully report that they have examined the matter and that in their opinion, this bill is being recommended to the full Council with a favorable recommendation. Ann Puzzello Chairperson, Committee of the Whole January 27, 2010 Council Member Timothy Rouse, Chairperson Community & Economic Development Committee South Bend Common Council 4th Floor, County City Building South Bend, IN 46601 RE: Personal Property Tax Abatement Petition for: PATTERSON LOGISTICS SERVICES, INC. Dear Council Member Rouse: Please find attached the Department of Community & Economic Development's report on a commercial real property tax abatement petition for the above-referenced Petitioner for the purchase, remodeling and equipping of awarehouse/distribution center located at 7055 Cleveland Road. Also attached is a copy of the petition, Statement of Benefits form, and supporting information. The report contains the Department's findings relative to the above petition. The Petitioner, Patterson Logistics Services, Inc., proposes to remodel a 208,000 square foot building to add office space and equip it as a distribution center for the products it sells. The total cost for the equipment is estimated at up $9,000,000. The project meets the qualifications fora (5) five-year personal property tax abatement and a representative from Patterson Logistics will be available to meet with the Committee on Monday, February 8, 2010. Should you or any of the other Council members have any questions concerning the report, or need additional information, please feel free to call me at 235-5835. Sincerely, Bob Mathia Assistant Director, Economic Development Attachments cc: South Bend Common Council Members Mayor Stephen Luecke Jeff Gibney Don Inks 1200 ~.OUNTY-CITY I~UILDING 227 W. JEFFERSON BOULEVARD SOUTH BEND, INDIANA 46601-1830 PHONE 574/235-9371 FAx 574/235-9021 TDD 574/235-5567 CITY OF SOUTH BEND STEPHEN J. LUECKE, MAYOR COMMUNITY SL ECONOMIC DEVELOPMENT JEFFREY V GIBNEY EXECUTIVE DIRECTOR TAX ABATEMENT REPORT )LIDATED INCLUDING AD1 TO: SOUTH BEND COMMON COUNCIL 3atifl OtOZ 8 ' g3~ ~`~~~~~~ t ~~t~~ FROM: BOB MATHIA ~,y1}~'~ SUBJECT: REAL AND PERSONAL PROPERTY TAX ABATEMENT PETITIONS FOR: PATTERSON LOGISTICS SERVICES, INC. DATE: February 8, 2010 On January 27, 2010, petitions for real and personal property tax abatement consideration for property located at 7055 Cleveland Road were filed with the City Clerk by Patterson Logistics Services, Incorporated. Pursuant to Chapter 2, Article 6, Section 2-82 of the Municipal Code of the City of South Bend, these petitions were referred to the Department of Community and Economic Development for purposes of investigation and preparation of a report determining whether the area qualifies as an Economic Revitalization Area pursuant to I.C.6-1.1-12.1 and whether all zoning requirements have been met. The Department of Community and Economic Development has reviewed the petitions, investigated the area, and makes the following report. PROJECT SUMMARY Patterson Logistics Services, Inc. operates distribution facilities for the company's medical, dental and veterinary divisions. The Petitioner is proposing to: (a) purchase an existing 208,000 square foot warehouse/distribution center that is only partially occupied; (b} construct physical improvements including mechanical and electrical upgrades plus 10,000 square feet of new office and supporting spaces necessary to support planned operations; (c) install logistical equipment to set up the building as a distribution center. The existing building has aseven-year tax abatement on it that the Petitioner intends to assume. The Petitioner is requesting up to an eight-year abatement for the improvements it intends to make to the building. The cost of the construction portion of the project for the improvements is estimated at $2,500,000. COMMUNITY DEVELOPMENT ECONOMIC DEVELOPMENT FINANCIAL & PROGRAM PAMELA C. MEYER DONALD E. INKS MANAGEMENT 574/235-9660 574/235-9371 ELIZABETH LEONARD FAX: 574/235-9697 574/235-9371 RE: Tax Abatement for Patterson Logistics Services, Inc. (Consolidated) February 8, 2010 Page 2 The logistical equipment to be purchased includes racking, conveying equipment, server equipment, cabling and security equipment. The cost of the equipment is anticipated to be up to $9,000,000. The project's total cost is estimated at up to $19,500,000 which includes purchase of the existing building. The Petitioner is in the early stages of the construction contracting process. Therefore, it does not have a firm list of construction contractors and suppliers. Based on current information it is estimated that the applicant will qualify for afive-year abatement. The length of this period could increase depending on the final selection of contractors and suppliers. However, it is not expected to exceed eight years. Total taxes to be abated during afive-year abatement period for the real property portion of the project are estimated at $631,439. This includes $189,500 for the proposed improvements and $441,939 for the tax abatement on the existing building. Total additional real property taxes to be paid as a result of the project during afive-year abatement period are estimated at $931,271. This includes $182,916 for the improvements and $748,355 for the existing building. Total taxes to be abated during an eight-year abatement period for the real property are estimated at $705,185. This includes $260,871 for the proposed improvements and $444,314 for the tax abatement on the existing building. Total additional real property taxes to be paid as a result of the project during an eight-year abatement period are estimated at $1,795,150. This includes $334,994 for the improvements and $1,460,156 for the existing building. Total taxes to be abated during the (5) five-year abatement period for the personal property portion of the project are estimated at $391,446. Total additional taxes to be paid during the five-year abatement period for personal property as a result of the project are estimated at $356,189. EMPLOYMENT IMPACT Per the petitions, it is estimated that the project will create fifty (50) new, permanent full-time positions with an annual payroll $1,040,000. The project will also maintain sixty (60) existing permanent full-time positions, including 20 existing permanent full-time minority employees, with a total annual payroll of $1,620,000. ABATEMENT QUALIFICATION 1. A review of the tax abatements previously granted finds that the Petitioner, Patterson Logistics Services, Inc., has not been granted or associated with any previous tax abatements. 2. The Building Commissioner has reviewed the petitions and finds the property to be properly zoned for the proposed project. RE: Tax Abatement for Patterson Logistics Services, Inc. (Consolidated) February 8, 2010 Page 3 3. A review of the South Bend Redevelopment designation areas finds that the property is located in .the Airport Economic Area, which is a Tax Incremental. Allocation Area; therefore, the petitions for real and personal property tax deduction must first be approved by the South Bend Redevelopment Commission. 4. A review of Tax Abatement Ordinance Number 9394-03 finds that the petitioner meets the qualifications for up to an eight-year real property tax abatement under Section 2-79, Warehouse Development in the City-wide District and a (5) five-year personal property tax abatement under section 2-84.2, Tangible Personal Property Tax Abatement. CITY OF SOUTH BEND PETITION FOR REAL PROPERTY TAX ABATEMENT CONSIDERATION The undersigned owner(s) of real property, located within the City of South Bend, hereby petition the Common Council of the City of South Bend for real property tax abatement consideration and pursuant to I.C.. 6-1.1-12.1-1, et seq., and South Bend Municipal Code Sec. 2-76 et sea., for this petition states the following: 1. Describe the proposed redevelopment or rehabilitation project, including information about physical improvements to be made, the proposed use of the improvements, and a general statement as to the importance of the project to your business: 208,000 SF Distribution Center for Medical, Dental, and Veterinary supplies and products. Physical improvements include mechanical and electrical upgrades to support the operation and equipment, plus 10,000 SF of new office and supporting spaces. The project is key to the business of Patterson Companies for distribution. Land Size 11.67 acres; Building Size 208.000 sq.ft. 2. Describe the overall nature of the business and of the operations occurring at the Property (attach additional sheet if more space is needed): Distribution Center for Patterson Companies Medical, Dental, and Veterinary Divisions. 3. Estimate the dollar value of the project (excluding land): $19.500.000 4. The current assessed valuation of the real property before rehabilitation, redevelopment, economic revitalization, or improvement: Land: $121,500 and Building: $6,791,800 per City Assessor Fully due to tax abatement currently in place, the current tax statements assessed value of $10,200 is for land only. Improvements not assessed. 5. (A) The real property for which tax abatement consideration is petitioned (Property) is owned or to be owned by the following individuals or corporations (if the business organization is publicly held, indicate also the name of the corporate parent, if any, and the name under which the corporation has filed with the Securities and Exchange Commission): NAME ADDRESS INTEREST Patterson Logistics 1031 Mendota Heights Road 100% Services Inc. St. Paul, MN 55120 (b) The following other person(s) lease, intend to lease, or have an option to buy the property (include corporate information as required in 5(a) above, if applicable): NAME ADDRESS INTEREST N/A N/A N/A (Rev 10/23/06) 6. The commonly known address of the Property is: 7055 Cleveland Road, South Bend, IN 46628 7. The Key Number(s) of said property is: 71-03-19-300-003-000-009 or 025-1011-018601 8. A legal description of the above address is attached hereto, marked AExhibit A,@ and incorporated herein. 9. A map and/or plat describing the Property is attached hereto, marked AExhibit B,@ and incorporated herein. 10. Photographs of the property, taken within two (2) weeks of filing of this petition, are attached hereto, marked AExhibit C,@ and incorporated herein. 11. The redevelopment or rehabilitation project itself will create 50 full-time and 0 part-time permanent jobs within the first year, representing a new annual payroll of $1.04 million and will maintain 60 existing permanent full-time and 0 existing permanent part-time jobs including existing permanent full-time minority employment of 20 and existing permanent part-time minority employment of 0 with an annual payroll of $1.62 million for all existing employees. 12. The projected annual salaries for each new position indicated above are estimated to be as follows (If more space is needed, please attach a separate sheet): $20,800.00 13. Provide current employment wage information including; base rate, cost-of-living allowances, hazardous-duty pay, incentive pay including commissions and production bonuses, on-call pay and tips. Do not include; back pay, jury duty pay, overtime pay, severance pay, shift differentials, non-production bonuses, and tuition reimbursements (average hourly rate or range): Position Full-Time Part-Time Laborers $12.39 $0 Technical $0 $0 Mana erial $21.75 $0 Administrative $12.39 $0 14. Indicate whether your company provides the following benefits (use Y/N): Y Health Care Benefits N Pension Plan Y Employer Provided Training (recognized or certified training/educational courses or programs) N Day Care (provides or contributes to the cost of child day care for its employees) 2 (Rev 12/29/06) N Transportation Assistance (provide direct or indirect support and assistance to its employees without private transportation to get back and forth from residence to place of employment) N Employer-Assisted Housing Program (provide an employer-assisted home ownership program) N Targeted Hiring Preference (provide hiring preference for residents of Census Tracts designated by the Community & Economic Development Dept. that have the highest unemployment or the highest percentage of low and moderate income individuals). (Additional information may be requested for verification of the above items) 15. List the real and personal property taxes paid at the location during the previous five years, whether paid by the current owner or a previous owner: Year/Paid Year Real Proaertv Taxes Personal Property Taxes 2008/2009 $306.52 $0 2007/2008 $400.44 $0 2006/2007 $351.21 $0 2005/2006 $357.88 $0 2004/2005 $341.00 $0 2003/2004 $341.23 $0 (this information may be obtained from the St. Joseph County Treasurers office 235-9531) 16. Please list the number offull-time and part-time minority employees for each of the last three years: Year 2010 2009 2008 Ethnicit Full Part Futt Part Full Part African American 11 0 15 0 13 0 His anic 6 0 8 0 12 0 Asian 3 0 1 0 0 0 Indian 0 0 0 0 0 0 Other 0 0 0 0 0 0 17. Does your business maintain an affirmative action plan or other similar plan in order to achieve racial diversity? If yes, please briefly indicate specific goals, objectives, and means as designated by your plan: Yes. a) Encourage female and minority employees to refer applicants. b) Instruct supervisors to monitor each employee's job skills, experience level and performance and to assist the employee in career counseling as (Rev 12/29/06) appropriate. Discuss promotion or transfer opportunities which may benefit the employee's career. c) Develop action plans for female and minority employees to help ensure their potential for advancement into more senior positions in managerial, professional and sales categories. 18. Indicate whether or not your project meets any of the following criteria (contact Community & Economic Development Dept. 235-9335 for information on this section): N Conversion to residential use of a commercial an Eligible BuildingC~ as designated by the Community & Economic Development Dept. N Rehabilitation of a building that is either designated as a National Register or local landmark or is eligible for nomination as one, located in a National Register or local landmark district, or rated as Outstanding or Significant in the most recent Historic Preservation Commission county wide survey. N Rehabilitation and reuse of a property that is designated a Problem Property by the Community and Economic Development Department. N Pays for the cost of cleaning up a ABrownfield,C~ which is any site, building facility or complex that has been designated a brownfield by the Community and Economic Development Department. Y Achieves a physical element identified in a development or revitalization plan that has been approved by the Council. 19. Is your business based upon licensing intellectual property from research conducted at a public or private university, college, or community college located within St. Joseph County, Indiana? If yes, please include a description of the research based aspects of the business (attach additional sheet if more space is needed): No 20. Does your business financially support a Municipal Facility (i.e. municipally owned park, recreation center, cultural, arts, or entertainment facility)? No 21. Is your company incurring any of the cost of extension or oversizing of municipal infrastructure serving the project site? This includes water, sewer, drainage facilities, wastewater treatment facilities, road and street improvements, street lighting, traffic control and related public improvements (attach additional sheet if more space is needed): No 22. Information is required on the companies through which construction materials will be purchased for the project. (Please complete the table on page 8 of this application). 23. Information is required on the construction companies that will be utilized for 4 (Rev 12!29!06) construction of the project. (Please complete the table on page 9 of this application). 24. No building permit has been issued for construction on the property in connection with the improvement in question as of the date of filing of this petition. (The Property Owners signature at the end of this application is verification of this statement). 25. The Standard Industrial Classification (SIC) or North American Industry Classification Systems (NAILS) major group within which the proposed project would be classified, by number and description: 5407-Retail Trade 26. The Internal Revenue Service Code of Principal Business Activity by which the proposed project would be classified, by number and description: 453990: All other miscellaneous retailers 27. The current use of the Property is Distribution and the current zoning is Limited Industrial (LL1. (This information may be obtained from the Building Department 235-9554). 28. Has your business been granted previous tax abatement(s)? If yes, please provide type (real and/or personal property) and date of approval. No 29. Other anticipated public financing for the project including, if any, industrial revenue- bonding to be sought or already authorized, assistance through the United States Department of Housing and Urban Development funds from the City of South Bend, Small Business Association Sections 503 and 504 financing through the Business Development Corporation of South Bend, Mishawaka, and St. Joseph County, Indiana, Industrial Revolving Fund, Neighborhood Business Development Corporation, Corporation for Entrepreneurial Development; or other public financial assistance, including but not limited to public works improvements: None 30. The following person(s) should be contacted as Petitioners agent regarding additional information and public hearing notifications: Name Gwen Schultz and Karen Rile Address 80 South Ei hth Street, Suite 850 Cit ,State, Zi Minnea olis, MN 55402 Tele hone 612 337-8498 31. Please indicate the name, address, and telephone number of the person who will work with Employment Training Services (ETS) for employee recruitment, and sign the ETS form attached to the petition if the real tax abatement is for warehouse or industrial 5 (Rev 12/29/06) developments. Name Jeff Lea Address 4303 Technolo Drive Cit ,State Zi South Bend, IN 46628 Tele hone 574 289-8485 WHEREFORE, Petitioner requests that the Common Council of the City of South Bend, Indiana, adopt a declaratory resolution designating the area described herein to be an economic revitalization area for purposes of tangible real property tax abatement consideration, and after publication of notice and public hearing, determine qualifications for an economic revitalization area have been met, and confirm such resolution. Petitioner herein hereby verifies that the required $250.00 filing fee to cover processing and administrative costs pursuant to Section 2-84.7 of the Municipal Code of the City of South Bend has been paid in full. Name of Property Owner(s): Patterson Logistics Services, Inc. 1031 Mendota Heights Road St.Paul, MN 55120 ~c~~ By: (Signed Name) f ~ an ~~ce. }~ - !~ c~ ka~~ .f.~ (Typed or printed name and capacity of signor if signed by an agent or representative of the owner.) (Rev 12/29/06) ~. p_ , ,, , ~l?"u`-'s 912 ~^+i wl ~LL}k °•:,.?~bti JAPJ 2 8 2010 JG~*; VCy3i~?E CETY Cl~i~iK, S0. 8_s{~, t~J. 5-Feb-10 Patterson Logitics Services, Inc. Public Benefit Points Sum mary Qualify Earned Available Public Benefit Item: Y or N Points Points Project Related: 1. A. Redevelop a Site that has Special Needs N 0 49 B. Develop Based on Local University Research N 0 35 C. Achieve a Physical Element of a Plan N 0 36 Sub-total Project Related: 0 120 2. Super Size Projects (point values are cumulative): A. 100% to 199% Y 25 25 B. 200% to 299% Y 68 68 C. 300% to 399% Y 65 65 D. 400% and Over Y 52 52 Sub-total Super Size Projects: 210 210 3. Construction Related: A. Employ Local Companies N 0 20 B. Purchase Materials from Local Companies N 0 20 C. Require Employees vs. Independent Contracts N 0 19 D. Require Target Wage Levels N 0 22 E. Require Health Benefits N 0 22 F. Require Pension Benefits N 0 18 G. Maintain Affirmative Action Plan N 0 20 Sub-total Construction Related: 0 141 4. Wage & Benefit Related: A. Pay Target Wage Levels N 0 33 B. Provide Health Benefits Y 34 34 C. Provide Pension Benefits N 0 29 D. Provide Training Y 28 28 E. Provide Child Care N 0 15 F. Provide Transportation Assistance N 0 14 G. Provide Employer Assisted Housing program N 0 9 Sub-total Wage 8 Benefit Related: 62 162 5. Workforc e Related: A. Create New Jobs Y 42 42 B. Retain Existing Jobs Y 41 41 C. Maintain Affirmative Action Plan Y 35 35 D. Provide Targeted Hiring Preference N 0 34 Sub-total Workforce Related: 118 152 6. Pay for Municipal Infrastructure: (point values are cumulative): A. Pay for Oversizing or Upgrading N 0 14 B. Pay for 26-50% of Extension Cost N 0 26 C. Pay for 51-75% of Extension Cost N 0 39 D. Pay for 76-100% of Extension Cost N 0 52 Sub-total Infrastructure Related: 0 131 7. Support a Municipal Facility: A. Support a Municipal Facility N 0 84 Total Public Benefit Points: 390 1000 Qualification for each Public Benefit Item based on best available information at time of application or good faith determination if no information available. Royal Holdings, Inc. Additional Years of Abatement Multi-family Development Projects: From To Additional Years 0 141 0 142 183 1 184 225 2 226 267 3 268 309 4 310 351 5 352 393 6 394 & over 7 Other Development Projects: From To Additional Years 0 300 0 301 357 1 358 414 2 415 471 3 472 528 4 529 585 5 586 642 6 643 1000 7 Subtotal from Points Summary: 390 Base Years of Abatement Additional Years of Abatement: Total Years of Abatement: 5 5-Feb-10 Patterson Logitics Services, Inc. Public Benefit Points Summary " Qualify Earned Available Public Benefit Item: Y or N Points Points Proiect Related: 1. A. Redevelop a Site that has Special Needs N 0 49 B. Develop Based on Local University Research N 0 35 C. Achieve a Physical Element of a Plan N 0 36 Sub-total Project Related: 0 120 2. Super Size Proiects (point values are cumulative): A. 100% to 199% Y 25 25 B. 200% to 299% Y 68 68 C. 300% to 399% Y 65 65 D. 400% and Over Y 52 52 Sub-total Super Size Projects: 210 210 3. Construction Related: A. Employ Local Companies Y 20 20 B. Purchase Materials from Local Companies Y 20 20 C. Require Employees vs. Independent Contracts Y 19 19 D. Require Target Wage Levels Y 22 22 E. Require Health Benefits Y 22 22 F. Require Pension Benefits Y 18 18 G. Maintain Affirmative Action Plan Y 20 20 Sub-total Construction Related: 141 141 4. Wage & Benefit Related: A. Pay Target Wage Levels N 0 33 B. Provide Health Benefits Y 34 34 C. Provide Pension Benefits N 0 29 D. Provide Training Y 28 28 E. Provide Child Care N 0 15 F. Provide Transportation Assistance N 0 14 G. Provide Employer Assisted Housing program N 0 9 Sub-total Wage & Benefit Related: 62 162 5. Workforce Related: A. Create New Jobs Y 42 42 B. Retain Existing Jobs Y 41 41 C. Maintain Affirmative Action Plan Y 35 35 D. Provide Targeted Hiring Preference N 0 34 Sub-total Workforce Related: 118 152 6. Pay for Municipal Infrastructure: (point values are cumulative): A. Pay for Oversizing or Upgrading N 0 14 B. Pay for 26-50% of Extension Cost N 0 26 C. Pay for 51-75% of Extension Cost N 0 39 D. Pay for 76-100% of Extension Cost N 0 52 Sub-total Infrastructure Related: 0 131 7. Support a Municipal Facility: A. Support a Municipal Facility N 0 84 Total Public Benefit P oints: 531 1000 * Qualification for each Public Benefit Item based on best available information at time of application or good faith determination if no information available. Royal Holdings, Inc. Additional Years of Abatement Multi-family Development Projects: From To Additional Years 0 141 0 142 183 1 184 225 2 226 267 3 268 309 4 310 351 5 352 393 6 394 & over 7 Other Development Projects: From To Additional Years 0 300 0 301 357 1 358 414 2 415 471 3 472 528 4 529 585 5 586 642 6 643 1000 7 Subtotal from Points Summary: 531 Base Years of Abatement 3 Additional Years of Abatement: 5 Total Years of Abatement: 8 5 YEAR 2-Feb-10 Olive Cleveland South Bend German Township Real Property Tax Abatement Schedule* Tax Key Number Current Assessed Value: Estimated Project Cost: 25-1011-018601 6,791,800 2,500,000 100% Year 1 80% 60% 40% 20% Year 2 Year 3 Year 4 YeaiR 5 Current Without Assessed Value: AV & Tax Abatement Pav 2011 Pav 2012 Pav 2013 Pav 2014 Pav 2015 Current Assessed Value 100% 6,791,800 6,791,800 1,449,446 2,450,298 3,401,150 4,352,002 5,337,188 Base Assessed Value 85% 2,125,000 2,125,000 2,125,000 2,125,000 2,125,000 2,125,000 Less Abatement Deduction 0 (2 125 000) (1 700 000) (1,275,000) (850,000) (425,000) Net Assessed Value 6,791,800 8,916,800 1,449,446 2,875,298 4,251,150 5,627,002 7,037,188 Property Taxes: Assume constant tax rate of 4.4232% 4.4232% 4.4232% 4.4232% 4.4232% 4.4232% 4.4232% Gross Tax (tax rate x net assessed value) Less Circuit Breaker Credit Net Tax Circuit Breaker Cap Circuit Breaker Debt Service Circuit Braker Cap 300,415 394,408 64,112 127,180 188,037 248,894 311,269 (62 356) (81 866) 0 0 0 0 (8,221) 238,059 312,542 64,112 127,180 188,037 248,894 303,048 3.0000% 203,754 267,504 267,504 267,504 267,504 267,504 267,504 0.5051% 34,305 __ 45,038 7,321 14,523 21,472 28,421 ^35,544 New Combined Total Old New Net Existing Project Existing & New Tax Abatement Abatement Tax Year Taxes Taxes Taxes Abated Tax Abated Tax Abated Paid Pay 2011 238,059 74,483 312,542 248,430 171,735 76,695 64,112 Pay 2012 238,059 • 74,483 312,542 185,362 129,677 55,685 127,180 Pay 2013 238,059 74,483 312,542 124,505 87,619 36,886 188,037 Pay 2014 238,059 74,483 312,542 63,648 45,561 18,087 248,894 Pay 2015 238,059 74,483 312,542 9,494 7,347 2,147 303,048 Totals 1,190,294 372,416 1,562,709 631,439 441,939 189,500 931,271 'This schedule is for estimation purposes only and assumes constant tax rates. The true tax values will ultimately be determined by the actual assessed valuation and the then current tax rates. 8 YEAR 2-Feb-10 Olive Cleveland South Bend German Township Real Property Tax Abatement Schedule' Tax Key Number 25-1011-018601 Current Assessed Value: 6,791,800 Estimated Project Cost: 2,500,000 10.00% 100% 88% 75% 63% 50 % 38 % 25 % 13 Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Assessed Value: Current AV & Tax Without Abatement Pav 2011 Pav 2012 Pav 2013 flav 2014 Pav 2015 Pav 2016 Pav 2017 Pav 2018 Current Assessed Value 100% 6,791,800 6,791,800 1,449,446 2,450,298 3,401,150 4,352,002 00 5,337,188 000 2 125 6,321,624 000 2 125 6,791,800 000 2 125 6,791,800 000 2 125 Base Assessed Value 85% 2,125,000 0 2,125,000 (2 125 000) 2,125,000 (1 870 000) 2,125,000 (1 593 750) 2,125,0 (1 338 750) , , (1 062 500) , , (807 500) , , (531,250) , , (276,250) Less Abatement Deduction Net Assessed Value 6,791,800 8,916,800 1,449,446 2,705,298 3,932,400 5,138,252 6,399,688 7,639,124 8,385,550 8,640,550 Prooertv Taxes_ Assume constant tax rate of 4.4232 % 4.4232% 4.4232% 4.4232% 4.4232% 4.4232% 4.4232% 4.4232% 4.4232 % 4.4232% Gross Tax (tax rate x net assessed value) Less Circuit Breaker Credit Net Tax Circuit Breaker Cap Circuit Breaker Debt Service Circuit Braker Cap 300,415 394,408 64,112 119,661 173,938 227,275 283,071 337,894 370,910 382,189 62,356 81,866 0 0 0 0 0 31,805 61,051 71,042 238 059 312 542 64 112 119,661 173,938 227,275 283,071 306,088 309,859 311,147 3.0000% 203,754 267,504 267,504 267,504 267,504 267,504 267,504 267,504 267,504 267,504 0.5051% 34,305 45,038 7,321 13,664 19,862 25,953 32,324 38,584 42,355 43,643 238 059 312 542 274 825 281 168 287,366 293,457 299,828 306,088 309,859 311,147 New Combined Total Old New Net Existing Project Existing 8 New Tax Abatement Abatement Tax Year Taxes Taxes Taxes Abated Tax Abated Tax Abated Paid Pay 2011 238,059 74,483 312,542 248,430 171,735 76,695 64,112 Pay 2012 238,059 74,483 312,542 192,881 129,677 63,204 119,661 Pay 2013 238,059 74,483 312,542 138,604 87,619 50,985 173,938 Pay 2014 238,059 74,483 312,542 85,267 45,561 39,706 227,275 Pay 2015 238,059 74,483 312,542 29,471 7,347 22,124 283,071 Pay 2016 238,059 74,483 312,542 6,453 2,375 4,078 306,088 Pay 2017 238,059 74,483 312,542 2,683 0 2,683 309,859 Pay 2018 238,059 74,483 312,542 1,395 0 1,395 311,147 Totals 1,904470 595,865 2,500,335 705,185 444,314 260.871 1,795,150 'This schedule is for estimation purposes only and assumes constant tax rates. The true tax values will ultimately be determined by the actual assessed valuation and the then current tax rates. 5 YEAR Patterson Logistics Services, Inc. South Bend German Township Personal Property Tax Abatement Schedule* 8-Feb-10 Tax Key Number 0 Current Assessed Value: 0 Estimated Project Cost: 9,000,000 40% 60% 55% 45% 37% 100% 80% 60% 40% 20% Year1 Year2 Year3 Year4 Years Current Assessed Value: AV & Tax Pav 2011 Pav 2012 Pav 2013 Pav 2014 Pav 2015 Current Assessed Value 100% 0 0 0 0 0 0 Base Assessed Vaiue 3,600,000 5,400,000 4,950,000 4,050,000 3,330,000 Less Abatement Deduction (3 600 000) (4 320 000) (2,970,000) (1,620,000) (666,000) Net Assessed Value 0 0 1,080,000 1,980,000 2,430,000 2,664,000 Property Taxes: Assume constant tax rate of 4.4232% 4.4232% 4.4232% 4.4232% 4.4232% 4.4232% Gross Tax (tax rate x net assessed value) 0 0 47,771 87,579 107,484 117,834 Less Circuit Breaker Credit 0 0 0 0 0 (4,478) Net Tax 0 0 47,771 87,579 107,484 113,356 Circuit Breaker Cap Circuit Breaker 3.0000% 0 108,000 162,000 148,500 121,500 99,900 Debt Service 0.5051 % 0 0 5,455 10,001 " 12,274 13,456 Circuit Braker Cap 0 108,000 167,455 158,501 133,774 113,356 New Combined Net Existing Project Existing & New Tax Tax Year Taxes Taxes Taxes Abated Paid Pay 2011 0 126,183 126,183 126,183 0 Pay 2012 0 189,275 189,275 141,504 47,771 Pay 2013 0 173,502 173,502 85,923 87,579 Pay 2014 0 141,956 141,956 34,472 107,484 Pay 2015 0 116,719 116,719 3,364 113,356 Totals 0 747,636 747,636 391,446 356,189 *This schedule is for estimation purposes only and assumes constant tax rates. The true tax values will ultimately be determined by the actua- assessed valuation and the then current tax rates. Order No.: 510907980 EXHIBIT A LOT NUMBERED TWO (2) AS SHOWN ON THE RECORDED PLAT OF KIDDER'S OLIVE ROAD MINOR SUBDIVISION, RECORDED APRIL 17, 1998 AS DOCUMENT NUMBER 9818752 IN THE OFFICE OF THE RECORDER OF ST. JOSEPH COUNTY, INDIANA. PROPERTY ADDRESS: 7055 OLIVE RD., SOUTH BEND, IN 46628 `~ ` r', v ~ ~r~ 2 ~ 2010 ~~'~Cl ~ ~~ar'c pi6 • ' ` 1 ~ :3 D ~l , I ~ -3 I --:a ern O ~:~ I:~ o - i ' ~-;c .._:: ~: 3 I ~~ I .. ~~ E ;1 f 3 ~r i i ...... i f t L {. .R 1 E~; ; ~ ~ F`i ~ 1 I t ~ ~ _'_`~."` ... ~ _ T' ~. ~ L «... i;._ - ... .. - - - - - ----- ,~ ~ -~ ;~~1 ,I~ ..~,~.,., ~,- t '~ ~ I ;/ ,'i . ~ t ~ :~ r. ik r ( ` FR.-•- ~ -~ ~I .. ~ ~ i ~ r ^" .l . i . =t ~4- -._~~M~~ r7 ....... _ ... ... , d S- ._. + yT,`• e'er:, *. 'S L„ i S i~ a~ .sp~~ 4a ~.~ t~4~ i~Y 7 4 3 M~'c: ...~nc . . ~..... .......~: .. .v • ~.... .. w. ... r ~~~ ~~ ~^ •4~. ~ '~. ~....~.. r.. ~< ..~.......w.u.w ~ ..:2.'.. 1 d 1 EXHIBIT B