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HomeMy WebLinkAbout16-85 Tax Abatement RP for GLC SBDC II, LLC227 W. JEFFERSON BOULEVARD SUITE 1400 S. SOUTH BEND, IN 46601 -1830 November 9, 2016 CITY OF SOUTH BEND PETE BUTTIGIEG, MAYOR COMMUNITY INVESTMENT F Council Member Gavin Ferlic, Chairperson Community Investment Committee South Bend Common Council 4th Floor, County City Building South Bend, IN 46601 RE: Real Property Tax Abatement Petition for: GLC SBDC 11, LLC Dear Council Member Ferlic: PHONE: 574/235 -9371 FAx:574/235 -9021 Please find the attached information pertaining to a real property tax abatement petition for GLC SBDC 11, LLC: ➢ Department of Community Investment's summary report ➢ Copy of the petition ➢ Statement of Benefits form ➢ Supporting information. The report contains the Department's findings relative to the above petition. The total cost for the construction is estimated at $7,700,000. The project meets the qualifications for a (9) nine year real property tax abatement. A representative from GLC SBDC II, LLC will be available to meet with the Committee on Monday, November 14, 2016. 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 -5823. Sincerely, r Aaron Kobb Director of Economic Resources Filed in Clerk's Office NOV 0 9 2016 KAREEMAH FOWLER CITY CLERK, SOUTH BEND, IN PLANNING NEIGHBORHOOD ENGAGEMENT BUSINESS DEVELOPMENT ECONOMIC RESOURCES TIM CORCORAN PAMELA C. MEYER BRIAN PAWLOWSICI AARON KOBB ♦pr -�WK. _. TAX ABATEMENT REPORT i Red in Clerk's Office NOV 0 9 2016 TO: SOUTH BEND COMMON COUNCIL , KAREEAMAH FOWLER FROM: AARON KOBB CITY CLERK, SOUTH BEND, IN SUBJECT: REAL PROPERTY TAX ABATEMENT PETITION FOR: GLC SBDC II, LLC DATE: November 9, 2016 On Wednesday November 9, 2016, a petition from GLC SBDC II, LLC was received and subsequently filed with the City Clerk for real properly tax abatement consideration for property to be located at 23464 Adams Road, South Bend, IN 46628. Pursuant to Chapter 2, Article 6, Section 2 -84.2 of the Municipal Code of the City of South Bend, this petition was referred to the Department of Community Investment 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 Investment has reviewed the petition (a copy of which is attached), investigated the area, and makes the following report. PROJECT SUMMARY ➢ Construction of a new approximately 210,000 sq. ft. spec commercial/bulk distribution facility (and related paving /parking and other improvements) to serve and support the needs of commercial /distribution users considering South Bend as a business site ➢ $7,700,000 investment in new building construction ➢ Total project taxes during the nine year abatement period — $1,881,336 ➢ Estimated taxes being abated during the nine year abatement period — $733,663 ➢ Total taxes to be paid during the nine year abatement period — $1,147,673 EMPLOYMENT IMPACT Per the petition, it is estimated that the total project will: ➢ Create (10) ten permanent full -time jobs within the first three years, representing an approximate new annual payroll of $374,400. PLANNING NEIGHBORHOOD ENGAGEMENT BUSINESS DEVELOPMENT ECONOMIC RESOURCES TIM CORCORAN PAMELA C. MEYER BRIAN PAWLOWSKI AARON KOBB ABATEMENT QUALIFICATION A review of the tax abatements previously granted finds that the petitioner has been granted previous abatements and were deemed to be in compliance. 2. The Building Commissioner has reviewed the petition and finds the property to be properly zoned for the proposed project/ or a variance will be sought by the petitioner. A review of the South Bend Redevelopment designation areas finds that the property is located in the River West Development Area. 4. A review of the Tax Abatement Ordinance No. 9394 -03 finds that the petitioner meets the qualifications for a (9) nine -year real property tax abatement under section 2 -84.2, Real Property Tax Abatement. RESOLUTION NO. A RESOLUTION OF THE COMMON COUNCIL OF THE CITY OF SOUTH BEND DESIGNATING CERTAIN AREAS WITHIN THE CITY OF SOUTH BEND, INDIANA, COMMONLY KNOWN AS 23464 Adams Road, South Bend, IN 46628 AN ECONOMIC REVITALIZATION AREA FOR PURPOSES OF A (9) NINE -YEAR REAL PROPERTY TAX ABATEMENT FOR GLC SBDC II, LLC WHEREAS, a petition for real property tax abatement consideration has been filed with the City Clerk for consideration by the Common Council of the City of South Bend, Indiana; requesting that the area commonly known as 23464 Adams Road, South Bend, IN 46628 and which is more particularly described as: Beg 1505'E of Nw cor of Nw 1/4 thence E 1094' thence S 2640' Thence W 563' thence N 1430' thence 542' thence N 1196' to POB cont 48.30ac +/- Sec 17 -38 -2e 16/17 NP #7037 and 7038 11 -25 -2015 16/17 Split #9196 10 -30 -2015 15/16 Sph and which has Key Number 025- 1009 -0146 be designated as an Economic Revitalization Area under the provisions of Indiana Code 6 -1.1 -12.1 et M., and South Bend Municipal Code Sections 2 -76 et seq., and; WHEREAS, petitioner has agreed to and has accepted responsibility to report any changes in the final legal description and to report the final, appropriate Key Number to the Department of Community Investment and to the Office of the City Clerk; and WHEREAS, the Department of Community Investment has concluded an investigation and prepared a report with information sufficient for the Common Council to determine that the area qualifies as 'an Economic Revitalization Area under Indiana Code 6 -1.1 -12.1, et SeMC ., and South Bend Municipal Code Sections 2 -76, et SeMc ., and has further prepared maps and plats showing the boundaries and such other information regarding the area in question as required by law; and WHEREAS, the Community Investment Committee of the Common Council has reviewed said report and recommended to the Common Council that the area qualifies as an Economic Revitalization Area. NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of South Bend, Indiana, as follows: SECTION I. The Common Council hereby determines and finds that the Petition for Real Property Tax Abatement and the Statement of Benefits form completed by the Petitioner meet the requirements of Indiana Code § 6 -1.1 -12.1 et seq., for tax abatement. SECTION II. The Common Council hereby determines and finds the following: A. That the description of the proposed redevelopment or rehabilitation meets the applicable standards for such development; B. That the estimate of the value of the redevelopment or rehabilitation is reasonable for projects of this nature; C. That the estimate of the number of individuals who will be employed or whose employment will be retained by the Petitioner can reasonably be expected to result from the proposed described redevelopment or rehabilitation; D. That the estimate of the annual salaries of those individuals who will be employed or whose employment will be retained by the Petitioner can be reasonably expected to result from the proposed redevelopment or rehabilitation; E. That the other benefits about which information was requested are benefits that can be reasonably expected to result from the proposed described redevelopment or rehabilitation; and F. That the totality of benefits is sufficient to justify the requested deduction, all of which satisfy the requirements of Indiana Code § 6 -1.1- 12.1 -3. SECTION III. The Common Council hereby determines and finds that the proposed described redevelopment or rehabilitation can be reasonably expected to yield benefits identified in the Statement of Benefits, Sections 1 through 3 of the Petition for Real Property Tax Abatement Consideration and the Memorandum of Agreement between the Petitioner and the City of South Bend, and that the Statement of Benefits form completed by the petitioner, said form being prescribed by the State Board of Accounts, are sufficient to justify the deduction granted under Indiana Code § 6-1.1-12.1-3. SECTION IV. The Common Council hereby accepts the report and recommendation of the Community Investment Committee that the area herein described be designated as an Economic Revitalization Area and hereby adopts a Resolution designating this area as an Economic Revitalization Area for purposes of real property tax abatement. SECTION V. The designation as an Economic Revitalization Area shall be limited to two (2) calendar years from the date of the adoption of this Resolution by the Common Council. SECTION VI. The Common Council hereby determines that the property owner is qualified for and is granted property tax deduction for a period of nine (9) years as shown by the attachment pursuant to Indiana Code 6- 1.1- 12.1 -17. 2 SECTION VII. The Common Council directs the City Clerk to cause notice of the adoption of this Declaratory Resolution for Real Property Tax Abatement to be published pursuant to Indiana Code § 5 -3 -1 and Indiana Code § 6 -1.1- 12.1 -2.5, said publication providing notice of the public hearing before the Common Council on the proposed confirming of said declaration. SECTION VIII. This Resolution shall be in full force and effect from and after its adoption by the Common Council and approval by the Mayor. Member of the Common Council PRESENTED ,. NOT APPROM ADOPT, Filed in }Clerk's Office NOV 0 2016 KAREEMAH FOWLER CITY CLERK, SOUTH BEND, IN o W 0 0 0 0 o N W } W � o W 00 00 0 0 o O N NON n N k r h n r h f _ � r i o no 00o d� r nrnrn � N o W 000a o in 7 dIN rOO N } r n Its') M N IO N M o `b0000 a m N O N N m W tf) M N } h r m h W O h k j � gaai t°�- mOO °oNu°� ro v rn�vcli C U `6 Q N 0000 W 1VW' � co q: cf- r-: oI to U m �� o 0 coa o 0000 Z rn O O N N N n r r Iri 0 0 0 a�oo o W W t E N O N N M I en Iri I Q to N .. J N � U w � `m d Ea J d z¢a d Y N � X t H H U W W r 0 r W M n W W N W M r N Cli r W n W W r c�n�o zeal m� co to oW r00 W w mn7 V NONN t0 WI��I tp� N W W NO)OMh W m N F N W W W W LL'J r n M In n Yam ommo�c��rri W n y 3 NI t0 � t0 � w� s5•�} M d' m C Z N t0 f0 t0 f0 t0 to t0 W N N d C6 N \��d a LU A �r LU UJ E O OI N N N N N N N N N OF N 'u5 W N m N d d x W Z'p Ip m m m M- m M m M 0000 00000 N �� rrnrrrrnn m vn x r nh r-r rr nn ? W N W q W ,I Eq t010Nq q 0 0 o ri o r-NmvtOWrWm d d J xi y N m ? m Cl t c ~ t J � y U m m m X � N « d s o« �a N C C � VC O N N E2 uJi > ma d N C N r and T N c � o � N O U O � E J .L. a O •� A m E E N m ,OF a N N d N a »% m t E 6-5 3 J C. tV N N N d lq e® \��d a LU A �r LU UJ N man N C _ .. Y '� �z �UUU 0, m U m ¢ U U r-NmvtOWrWm d d J xi y N m ? m Cl t c ~ t J � y U m m m X � N « d s o« �a N C C � VC O N N E2 uJi > ma d N C N r and T N c � o � N O U O � E J .L. a O •� A m E E N m ,OF a N N d N a »% m t E 6-5 3 C. G �y� Ud �qY) ^ V e® \��d a LU A �r LU UJ City of South Bend_, Public lnfruhueWrenecua (Off- ike M,ptojetR irtdofiats) Has any 504 f "soli been Me ad? What is the value of any equipment being purchased In Indiana for the project? a Petition for Incentives N/A N/A Petition must Include o$250 filing fee payable to the City Clerk's Opke or onjine via the City's website at M10.11southbendin gmr(governme /contentJtax- abatement before processing can be complete rocs GenetaJ Tnfamattott .'. ..Project Name Project Number taptn ameasregisteredwithSecretaryof GLC SBDC H, LLC a °"ear° Indiana limited liability company Company Please see website of Company's affiliate Great Lakes Capital, LLC (www.greaflakescapital.com) Prbpased Prgjed Information . Proposed' Mojecipddress TBD: SW Corner of Adams Road and Mayflower Parent companqnIame N/A South Bend, Indiana 46628 Legal owner Waggoner's Dairy Farm, Inc. Site ncrene or eaeage required --32 Acres +/- Is the real estate owned or' Owned square feet of facility Approx. 210,000 (or larger) if leased by whom N/A Prirnary Contatx lnfortnatiat . PdOwycomparw oonts n+une Ryan C. Rans ikle Managing Member Address ofcompanywMUt 112 West Jefferson Blvd., Suite 200 P11O/e (574) 251 -4400 cfti4 Mta, Zip South Bend, Indiana 46601 Email rrans @greatlakescapital.com Seac� Oi�dat Information. Comp"sentoroffldatname Jeff Smoke Tide Director of Development Address of ayooatact:0fdMkrentfrom 112 West Jefferson Blvd., Suite 200 Phone (574) 855 -5700 city, state,ZiR South Bend, Indiana 46601 Email jsmoke @greatiakescapital.com Consuttalti I<efafinati+� {Agent.: tired bushteis wnsuitan legent name Richard J. Oeahl, Barnes & ThomburgLlP Consultant release pr/N) Yes Address 100 N. Michigan Street, Suite 700 Localeconomi`de"ee°men` partners 0tv' state, ZIP South Bend, Indiana 46601 Email rdeahl @btlaw.com Project Ot eci (ewii Brief description 411 "or mmpany,pmjecr,and why the Great Lakes Capital ( "GLC "), the sponsor / affilate of GLC SBDC II, LLC, is a real estate properwisne —ryfor development firm with experience in public - private development initiatives. The proposed economkipowth project involves an investment of between $7.5 and $8.5 million in the property acquisition, development and construction of a new commercial distribution facility containging approximately 210,000 square foot (or more) together with related site improvements (paving/parking, etc.). The applicant is proposing to make this investment to construct "spec space" which would be readily available to serve and support the needs of commercial /distrubiton users considering South Bend as a business site. This investment will also serve to continue to support the City's initiatives to (a) have move -in ready options for prospective third -party businesses searching for commercial /distribution space in the City, and (b) support the overall ability to attract and retain businesses to the Office 2016 city. Filed in Clerk's Cerdfledredmolm ft* appropriate N/A MFar I in .icrdnentelRnandng Ie ? whch Yes (Airport Economic Development Area) og Cafy that the SuNdM[ Permit has not bear No permit issued lheebvofradduMialoft" oat ,by" N/A (0) KAREEMAH CITY CLERK, SO WLER H BEND, IN If this is a petition for personal, property tax aratenmik has the been t N/A Invesbttent Details Public lnfruhueWrenecua (Off- ike M,ptojetR irtdofiats) Has any 504 f "soli been Me ad? What is the value of any equipment being purchased In Indiana for the project? What Is the vahne of any equipment befit purchased from an of state for the project? N/A N/A N/A EaU=' time :Perman81tt.1_ndia`na�2e�ide�It Pasitia�s by talerdar Year . ` Calendaryeor 7obsrebined Towbourly, wage w/o fringe or bonuses Cumulative iof net NBN fulldme permanent jobs mated at project Hourly average wa`e,w /o Totaltra&dng benetfts orbonusa, of expenditure - cumulative net new jobs not cumulative Total lttobe trained - not cumulative 2016 N/A N/A (Speculative Building) 2017 0 $18+ 201& 10 2019', 2021 2422 _ 2023 2024 2024 2026 2027 Pram h wa information for new ouris► jp: employees in the following positrons. Fun time Pwt *M Laborers N/A N/A Technical Managerial Adnifnlstrad- a N/A Does your comwny have an EEO hiring F'—W N/A Are you an EEO employer? Please list.the number of full time and part time minority and /or female employees for each of . the last three years: Plum be your conardtoaxnt to dWdW and inclusion by detdit your outreach and reavknw t efforts for the last three years as well as current poUdes. year NIA N/A N/A MTime Part Time Full Thne Part Time FuOThne PartTlme Blade. Hunk Asian Indhn Female other Complete below for Real or Personal Property Tali Abatement only. Please sign for all requested incentives. Public Benefit Item: Information Is required on both the construction companies and the companies which will provide materials purchased for this project. Please complete the table below With the ap propriate information. if you qualify for the points, please enter the full amount of available points Qualify (Yes or No) Earned Points Available Points 1 Construction Related iContraetorsl: A. ` Employ 1.oeal Companles (75 %) - Yes 20 20 B. , Purchase Materials from Local Companies (15 %) Yes 20 20 C. Require Employees vs. Independent Contractors Yes 19 19 D. ' Require Prevailing Wage (Davis Bacon) No 22 E. Require Health Benefits Yes 22 22 F. Require Pension Benefits No 18 G. Maintain Affirmative Action Plan Yes 20 20 Sub -total Construction Related: 101 141 2 Waite & Benefit Related lOwned: A. Pay Target Wage Levels Yes 33 33 B. Provide Health Benefits Yes 34 34 C. Provide Pension Benefits Yes 29 29 D. Provide Training Yes 26 28 E. Provide Child Care No 15 F. Provide Transportation Assistance No 14 G. lProvide Employer Asslsted Housing program No 9 Sub -total Wage & Benefit Related: 124 162 3 Workdorce Related: A. Create New lobs Yes 42 42 B. Retain Existing Jobs Yes 41 41 C. Maintain Affirmative Action Plan Yes 35 35 o. Provide Targeted Hiring Preference 34 Sub -total Workforce Related: 118 152 4 Support a Municipal Facility: A Support a SS Municipal Facility (donations to the zoo, conservatory, museum, etc.) 84 Name of facility Sub -total Municipal Fadlity: 84 Sub -total from Above: 343 539 The undersigned owner(s) of real pr , located within the City of South Bend, herby petition the Common Council of the City of South Bend for a real and/ V-1d' property tax abatement consideration and pursuant to LC., 61.1- 12,1 -1, et sea„ and Bepal Code Sec 2 -76 et sea., for this petition state the above. Spbmitted gY= T - Date: October 31, 2016 For Staff Use Only Below This Line What is the current assessed value? RealProperlyc 9, /oo Personal Property; What is the projected assessed value? Real Property; Perso -i Property: What is the tax kevnumbar for, thlsproject? What Is ft, six digit NaiCS code? -T Muse attach a CaoVe map and street view of the loatfon. Please list the amount of real and PersonalpropectrUxes. paid for the last five years when applicable. Real Property Taxes: personalProperty1raza: Yearone L/S✓75' YearTwo T:3 g-S" Yearihree y7oa Yoe Four y �o Year Five 3 9-7q Please fill out the following Public Benefit Summary information' and add to total from above. Y or N Points Points Public Benefit item: S A. Redevelop Site that has Special Needs No 49 e. Develop Based on Local University Research No 35 C. Achieve a Physical Element of a Plan Yes 36 36 Subtotal Project Related: 36 36 120 6 Super Size Prolects(point values are cumulative): A. 100% to 199% Yes of S 25 B. 200% to 299% Yes (o g 68 C. 300% to 399% Yes 65 D. 400% and Over Yes $–� 52 Sub -total Super Size Projects: 210 7 Pay for Municipal Infrastructure: A. Pay for Oversizing or Upgrading S. Pay for 26.50% of Extension Cost C. Pay for 51-75% of Extension Cost D. Pay for 76- 100% of Extension Cost Sub -total Infrastructure Related: 14 26 39 52 131 Total from Applicant Section: 3Y3 539 Total from Staff section: A C{ 461 Total Public Benefit Points: S'S.-F 1000 Filed in Clerk's Office STATEMENT OF BENEFITS NOV p A 2016 REAL ESTATE IMPROVEMENTS " State Form 51767 (R6110 -14) Prescribed by the Department of Local Government Fin nce KAREEMAH FOWLER This statement is being completed for real property that qualifies under a11p) ((Redevelopment or rehabilitation of real estate improvements (IC 6 -1 - - ❑ Residentially distressed area (IC 6 -1.1- 12.1 -4.1) INSTRUCTIONS: 20L-17 PAY 20J8 FORM SB -1 l Real Property PRIVACY NOTICE Any information concerning the cost of the property and specific salaries paid to individual employees by the Fowner is confidential per IC 6.1.1- 12.1 -5.1. 1. This statement must be submitted to the body designating the Economic Revitalization Area prior to the public hearing if the designating body requires information from the applicant in making its decision about whether to designate an Economic Revitalization Area. Otherwise, this statement must be submitted to the designating body BEFORE the redevelopment or rehabilitation of neat property for which the person wishes to claim a deduction. 2. The statement of benefrts form must be submitted to the designating body and the area designated an economic revitalization area before the initiation of the redevelopment or rehabilitation for which the person desires to claim a deduction. 3. To obtain a deduction, a Form 3221RE must be filed with the County Auditor before May 10 in the year in which the addition to assessed valuation is made or not later.than thirty (30) days after the assessment notice is mailed to the property ownerif it was mailed after April 10. A property owner who failed to file a deduction application within the prescribed deadline may file an application between March 1 and May 10 ofa subsequent, year. 4. A property owner who files for the deduction must provide the County Auditor and designating body with a Form CF- 11Reat Property. The Font CF- 11Rea1 Property should be attached to the Form 3221RE when the deduction is first claimed and then updated annually for each year the deduction is applicable. IC 6- 1.1- 12.175.1(b) 5. For a Fort SB- 11Real Property that is approved after June 30, 2013, the designating body is required to establish an abatement schedule for each deduction allowed. For a Form SB- 11Real Property that is approved prior to July 1, 2013, the abatement schedule approved by the designating body remains in effect. iC 6-1.1- 12.1 -17 SECTION •. • Name of taxpayer.... . GLC SBDC ii, LLC Address of taxpayer (number and street city, state, and ZIP code) c/o Great Lakes Capital Management, LLC; 112 West Jefferson Blvd., Suite 200; South Bend, IN 46601 Name of contact person I Telephone number E -mail address Jeff Smoke, Director of Develo ment ( 574) 855 -5700 1 jsmoke @greatlakescapital.com SECTION 2 LOCATION AND DESCRIPTION OF PROPOSED PROJECT Name of designating body Resolution number Common Council of City of South Bend Location of property County DLGF taxing district number SW Corner of Adams Road and Mayflower, South Bend St. Joseph 71 -003 Description of real property improvements; redevelopment, or rehabilitation (use additional sheets if necessary) Estimated start date (month, day, year) Proposed investment of at least $7,700,000 in the development and construction of a commercial distribution "spec' March, 2017 facility containing approximately 210,000 square feet (or more) Estimated completion date (month, day, year) Dec. 31, 2018 SECTION 3 ESTIMATE OF EMPLOYEES AND SALARIES AS RESULT OF PROPOSED PROJECT Current number Salaries Number retained Salaries Number additional Salaries 0.00 $0.00 10.00 $360,000.00 SECTION 4 ESTIMATED TOTAL COST AND VALUE OF PROPOSED PROJECT REAL ESTATE IMPROVEMENTS COST ASSESSED VALUE Current values Plus estimated values of proposed project 7,700,000.00 Less values of any property being replaced Net estimated values upon completion of pr o ect 7,700,000.00 SECTION 5 WASTE CONVERTED AND OTHER BENEFITS PROMISED BY THE TAXPAYER Estimated solid waste converted (pounds) Estimated hazardous waste converted (pounds) Other benefits SECTION • t here y ce ' th the representations in this statement are true. Signature au o presentative Date signed (month, day, year) 1-11 1 October 31, 2016 Printed n tho' resentative Title Ryan C. ans Managing Member of Manager Page 1 of 2 Page 2 of 2 FOR USE OF DESIGNATING :i• We find that the applicant meets the general standards in the resolution adopted or to be adopted by this body. Said resolution, passed or to be passed under IC 6 -1.1 -12.1, provides for the following limitations: A. The designated area has been limited to a period of time not to exceed calendar years* (see below). The date this designation expires Is B. The type of deduction that is allowed in the designated area is limited to: 1. Redevelopment or rehabilitation of real estate improvements ❑ Yes ❑ No 2. Residentially distressed areas ❑ Yes ❑ No C. The amount of the deduction applicable is limited to $ D. Other limitations or conditions (specify) E. Number of years allowed: ❑ Year 1 ❑ Year 2 ❑ Year 3 ❑ Year 4 ❑ Year 5 (*see below) ❑ Year 6 ❑ Year 7 ❑ Year 8 ❑ Year 9 ❑ Year 10 F. For a statement of benefits approved after June 30, 2013, did this designating body adopt an abatement schedule per IC 6- 1.1- 12.1 -17? ❑ Yes ❑ No If yes, attach a copy of the abatement schedule to this form. If no, the designating body is required to establish an abatement schedule before the deduction can be determined. We have also reviewed the information contained in the statement of benefits and find that the estimates and expectations are reasonable and have determined that the totality of benefits is sufficient to justify the deduction described above. Approved (signature and Sfte ofauthodzed memberof designating body) Telephone number Date signed (month, day, year) Printed name of authorized member of designating body Name of designating body Attested by (signature and Site ofaffester) Printed name of attester " If the designating body limits the time period during which an area is an economic revitalization area, that limitation does not limit the length of time a taxpayer is entitled to receive a deduction to a number of years that is less than the number of years designated under IC 6-1.1- 12.1 -17. A. For residentially distressed areas where the Form SB- 11Real Property was approved prior to July 1, 2013, the deductions established in IC 6-1.1 -12.1 -4.1 remain in effect. The deduction period may not exceed five (5) years. For a Form SB-i /Real Property that is approved after June 30, 2013, the designating body is required to establish an abatement schedule for each deduction allowed. The deduction period may not exceed ten (10) years. (See IC 6-1.1- 12.1 -17 below.) B. For the redevelopment or rehabilitation of real property where the Form SB- 11Real Property was approved prior to July 1, 2013, the abatement schedule approved by the designating body remains in effect. For a Form SB- 11Real Property that is approved after June 30, 2013, the designating body is required to establish an abatement schedule for each deduction allowed. (See IC 6-1.1- 12.1 -17 below.) IC 6 -1.1- 12.1 -17 Abatement schedules Sec. 17. (a) A designating body may provide to a business that is established in or relocated to a revitalization area and that receives a deduction under section 4 or 4.5 of this chapter an abatement schedule based on the following factors: (1) The total amount of the taxpayer's investment in real and personal property. (2) The number of new full -time equivalent jobs created_ (3) The average wage of the new employees compared to the state minimum wage. (4) The infrastructure requirements for the taxpayer's investment. (b) This subsection applies to a statement of benefits approved after June 30, 2013. A designating body shall establish an abatement schedule for each deduction allowed under this chapter. An abatement schedule must specify the percentage amount of the deduction for each year of the deduction. An abatement schedule may not exceed ten (10) years. (c) An abatement schedule approved for a particular taxpayer before July 1, 2013, remains in effect until the abatement schedule expires under the terms of the resolution approving the taxpayer's statement of benefits. Page 2 of 2 Page 1 of 1 http: // maps. macog. comIGeocortexlEssentialslEss4431 REST ITempFileslExport.png ?guid =... 11/9/2016