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5 YEAR <br />Mann + Hummel USA, Inc. <br />South Bend Portage Township Personal Property Tax Abatement Schedule* <br />Tax Key Number <br />Current Assessed Value: <br />Estimated Project Cost: <br />5- Aug -08 <br />Gross Tax (tax rate x net assessed value) <br />Less Circuit Breaker Credit <br />Net Tax <br />Circuit Breaker Cap <br />Circuit Breaker <br />Debt Service <br />Circuit Braker Cap <br />112,123 112,123 121,758 126,576 128,641 128,641 <br />(19,649) 0 (4,057) (8,261) (10,063) (10,063) <br />92,474 112,123 117,701 118,315 118,578 118,578 <br />3.0000% 78,198 102,198 102,198 102,198 102,198 102,198 <br />0.5477% 14,276 14,276 15,503 16,117 16,380 16,380 <br />92,474 116,474 117,701 118,315 118,578 118,578 <br />New Combined Net <br />Existing Project Existing & New Tax Tax <br />Year Taxes Taxes Taxes Abated Paid <br />1 <br />92,474 <br />40% <br />56% <br />42% <br />32% <br />24% <br />92,474 <br />Current <br />100% <br />80% <br />60% <br />40% <br />20% <br />Assessed Value: <br />AV & Tax <br />Year 1 <br />Year 2 <br />Year 3 <br />Year 4 <br />Year 5 <br />Current Assessed Value <br />100% 2,606,600 <br />2,606,600 <br />2,606,600 <br />2,606,600 <br />2,606,600 <br />2,606,600 <br />Base Assessed Value <br />118,578 <br />800,000 <br />1,120,000 <br />840,000 <br />640,000 <br />480,000 <br />Less Abatement Deduction <br />(800,000) <br />(896,000) <br />(504,000) <br />(256,000) <br />(96,000) <br />Net Assessed Value <br />2,606,600 <br />2,606,600 <br />2,830,600 <br />2,942,600 <br />2,990,600 <br />2,990,600 <br />Property Taxes: <br />Assume constant tax rate of <br />4.3015% <br />4.3015% <br />4.3015% <br />4.3015% <br />4.3015% <br />4.3015% <br />Gross Tax (tax rate x net assessed value) <br />Less Circuit Breaker Credit <br />Net Tax <br />Circuit Breaker Cap <br />Circuit Breaker <br />Debt Service <br />Circuit Braker Cap <br />112,123 112,123 121,758 126,576 128,641 128,641 <br />(19,649) 0 (4,057) (8,261) (10,063) (10,063) <br />92,474 112,123 117,701 118,315 118,578 118,578 <br />3.0000% 78,198 102,198 102,198 102,198 102,198 102,198 <br />0.5477% 14,276 14,276 15,503 16,117 16,380 16,380 <br />92,474 116,474 117,701 118,315 118,578 118,578 <br />New Combined Net <br />Existing Project Existing & New Tax Tax <br />Year Taxes Taxes Taxes Abated Paid <br />1 <br />92,474 <br />28,382 <br />120,856 <br />8,733 <br />112,123 <br />2 <br />92,474 <br />30,134 <br />122,609 <br />4,907 <br />117,701 <br />3 <br />92,474 <br />28,601 <br />121,075 <br />2,760 <br />118,315 <br />4 <br />92,474 <br />27,505 <br />119,980 <br />1,402 <br />118,578. <br />5 <br />92,474 <br />26,629 <br />119,103 <br />526 <br />118,578 <br />Totals <br />462,372 <br />141,251 <br />603,623 <br />18,329 <br />585,294 <br />'This schedule is for estimation purposes only and assumes constant tax rates. The true tax values <br />will ultimately be determined by the actual assessed valuation and the then current tax rates. <br />