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HomeMy WebLinkAbout6A(1) Resolution No. 2759RESOLUTION NO. 2759 ~~' A RESOLUTION APPROVING AN APPLICATION FOR REAL PROPERTY TAX DEDUCTION WHEREAS, I.C. 6-1.1-12.1-2(1) provides that an application for property tax deduction may not be approved when the property is located in an allocation area as defined in I.C. 36-7-14-39, unless the Redevelopment Commission which designated that allocation area adopts a resolution approving that application; and WHEREAS, the South Bend Common Council has received a petition for (5) five years of real property tax abatement consideration from Snyder Custom Homes, Inc. for real property located at 901 and 909 North St. Peter Street (old consolidated address is 727 East Corby Street) in the Northeast Neighborhood Development Area, the development area location and legal description of which are attached hereto, marked Exhibit "A" and incorporated herein; and WHEREAS, this Commission declared the Northeast Neighborhood Development Area by Resolution No. 2016, adopted November 17, 2003, and in the same resolution declared the Northeast Neighborhood Development Area Allocation Area; and WHEREAS, the property located at 901 and 909 North St. Peter Street is located within the Northeast Neighborhood Development Area Allocation Area; NOW, THEREFORE, BE IT RESOLVED by the South Bend Redevelopment Commission as follows: 1) The Commission finds that the application from Snyder Custom Homes, Inc. for (5) five years of real property tax abatement consideration for property located at 901 and 909 North St. Peter Street (old consolidated address is 727 East Corby Street) in the Northeast Neighborhood Development Area Allocation Area should be and is hereby approved. 2) That a copy of this resolution be forwarded to the South Bend Common Council to indicate the Commission's approval of the petition for real property tax abatement for Snyder Custom Homes, Incorporated. Approved this 3`d day of September, 2010, at the regular meeting of the South Bend Redevelopment Commission. SOUTH BEND REDEVELOPMENT COMMISSION ATTEST: EXHIBIT A LEGAL DESCRIPTION Address: 901 (Lot 2) and 909 (Lot 1) North St. Peter Street (old consolidated address is 727 East Corby Street) Legal Description: Lot 1 and Lot 2 as shown the same and designated on the Plat of Snyder's Corby Street Minor Subdivision as in the Office of the Recorder of St. Joseph County, Indiana. Parcel Numbers: Old consolidated tax key number is 018-5107-3766 1200 COUNTY-CITY BUILDING 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 $L ECONOMIC DEVELOPMENT JEFFREY V. GIBNEY EXECUTIVE DIRECTOR TAX ABATEMENT REPOR T TO: SOUTH BEND REDEVELOPMENT COMMISSION FROM: BOB MATHIA/~,~'V~' SUBJECT: RESIDENTIAL REAL PROPERTY TAX ABATEMENT PETITION FOR: SNYDER CUSTOM HOMES, INC. DATE: August 30, 2010 On August 30, 2010, a petition for residential tax abatement consideration for real property located at 901 and 909 North St. Peter Street (current consolidated address is 727 E. Corby Street) was filed with the City Clerk by Snyder Custom Homes, Incorporated. Pursuant to Chapter 2, Article 6, Section 2-77.1 of the Municipal Code of the City of South Bend, this petition was referred to the Department of Community and Economic Development for purposes of investigation and preparation of a report determining whether the area qualifies as a Residentially Distressed 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 petition (a copy of which is attached), investigated the area, and makes the following report. PROJECT DESCRIPTION Snyder Custom Homes intends to construct two new single family homes. Each home will be two stories. One of the homes will contain approximately 2,850 square feet with three bedrooms and an attached two- stall garage. The other home will contain approximately 3,000 square feet with four bedrooms, a finished lower level and an attached two car garage. The cost of the two homes will be approximately $525,000 each. Total taxes to be abated during the (5) five-year abatement period for one home are estimated at $1,893.34. Total taxes to be paid during the (5) five-year abatement period for one home are estimated at $27,602.30. Total taxes to be abated for the two homes are estimated to be $3,786.68. Total taxes to be paid for the two homes are estimated at $55,204.60. COMMUNITY DEVELOPMENT PAMELA C. MEYER 574/235-9660 Fnx: 574!235-9697 ECONOMIC DEVELOPMENT DONALD E. INKS 574/235-9371 FINANCIAL Et PROGRAM MANAGEMENT ELIZABETH LEONARD 574/235-9371 South Bend Redevelopment Commission RE: Snyder Custom Homes, Inc. August 30, 2010 Page 2 ABATEMENT QUALIFICATION 1. A review of the tax abatements previously granted finds that Snyder Custom Homes, Inc. has not been associated with or been granted any previous tax abatements. 2. The Building Commissioner has reviewed this petition and finds the properties to be properly zoned for the proposed project. 3. A review of the South Bend Redevelopment designation areas finds that the property is located in the Northeast Neighborhood Development Area, which is a Tax Incremental Allocation Area; therefore, approval of the tax abatement petition by the South Bend Redevelopment Commission is required. In addition, it must be noted that the property is not located within the Northeast Neighborhood's residential TIF area. 4. A review of the Tax Abatement Ordinance No. 9394-03 finds that the petitioner meets the qualifications fora (5) five-year residential tax abatement under Section 2-77.1, Single Family Residential Construction. 5 YEAR 30-Aug-10 SNYDER CUSTOM HOMES. INCORPORATED South Bend Portage Township Residential Real Property Tax Abatement Schedule' Estimated Project Cost: Assessed Value: STRUCTURE (% AV of cost) 85.0% LAND Value ~ 10,000 Gross Assessed Value Less Mortgage Exemption Less Homestead Deduction Less Supplemental Homestead Deduction Base Assessed Value Total Taxes Tax Abated" Tax Paid"` 446,250.00 446,250.00 446,250.00 10,000.00 N/A N/A 456,250.00 446,250.00 446,250.00 (3,000.00) (3,000.00) (3,000.00) (45,000.00) (45,000.00) (45,000.00) (143,937.50) (143,937.50) (143,937.50) 264,312.50 254,312.50 254,312.50 Less Maximum Abatement Deduction Less Non-Abated Amount Plus Land Assessed Value Net Assessed Value Property Taxes: Assume constant tax rate of NIA N/A (74,880.00) N/A (179,432.50) N/A N/A N/A 10,000.00 264,312.50 74,880.00 189,432.50 4.4598% 4.4598% 4.4598% Gross Tax (tax rate x net assessed value) 11,787.81 3,339.50 8,448.31 Less State & County Homestead Credit: 18.6246°i° (2,195.43) (621.97} (1,573.46) Tax Due Before Circuit Breaker 9,592.38 2,717.53 6,874.85 Less Circuit Breaker Credit (3,693.25) (2,338.86) (1,354.39) Net Tax 5,899.13 378.67 5,520.46 Circuit Breaker Cap Circuit Breaker 1.0000% 4,562.50 4,462.50 4,562.50 Debt Service 0.5057% 1,336.63 378.67 957.96 Circuit Braker Cap 5,899. `• 3 4,841.17 5,520.46 Year Net Assessed Value Total Taxes Due Tax Abated Tax Paid 1 264,312.50 5,899.13 378.67 5,520.46 2 264,312.50 5,899.13 378.67 5,520.46 3 264,312.50 5,899.13 378.67 5,520.46 4 264,312.50 5,899.13 378.67 5,520.46 5 264,312.50 5,899.13 378.67 5,520.46 5 year totals: 29,495.64 1,893.34 27,602.30 '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. "'Tax Abated is capped at $74,880 of assessed value of structures only and does not include land assessed value. '*'Tax Paid is calculated using the difference between actual assessed value of structure and maximum abated portion of $74,880 and adding back the land assessed value. ESTIMATED TOTAL TAX REVENUE SNYDER CUSTOM HOMES, INC. LAND' BUILDING'`'` TOTAL Year 1 $1,920 $9,121 $11,041 Year 2 $1,920 $9,121 11,041 Year 3 $1,920 $9,121 11,041 Year 4 $1,920 $9,121 11,041 Year 5 $1,920 $9,121 11,041 Total $9,600 $45,605 $55,205 'Current tax levy "'`Additional tax revenue from new investment LEGAL DESCRIPTION EXAIBIT `A' LOTI AND LOT 2 AS THE SAME ARE SHOWN AND DESIGNATED ON THE PLAT OF SNYDER'S CORBY STREET MINOR SUBDMSION AND RECORDED IN THE OFFICE OF THE RECORDER OF ST. 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