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HomeMy WebLinkAbout6B(1) Res No. 2779RESOLUTION NO. 2779 l 6 ( 0 A RESOLUTION APPROVING AN APPLICATION FOR REAL PROPERTY TAX DEDUCTION WHEREAS, I.C. 6 -1.1- 12.1 -2(l) 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 J. Nicholas and Diane Entrikin for real property located at 1016 Notre Dane Avenue 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 1016 Notre Dane Avenue 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 J. Nicholas and Diane Entrikin for (5) five years of real property tax abatement consideration for property located at 1016 Notre Dane Avenue 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 J. Nicholas and Diane Entrikin. Approved this 15`h day of October, 2010, at the regular meeting of the South Bend Redevelopment Commission. SOUTH BEND REDEVELOPMENT COMMISSION ATTEST: EXHIBIT A LEGAL DESCRIPTION Address: 1016 Notre Dane Avenue Legal Description: Lot "A" Frances Street Minor Subdivision a part of the Northeast Quarter of Section 1, Township 37 North, Range 2 East (Being Lot 92 of Plat of Sorins Second Addition to Lowell, Now the City of South Bend) Portage Township, St. Joseph County, Indiana. ` Tax Key Number: 18 -5105 -3672 1200 COUNTY -CITY BUILDING 227W. 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 & ECONOMIC DEVELOPMENT JEFFREY V. GI$NEY ECECUTIvE DIRECTOR TAX ABATEMENT REPORT TO: SOUTH BEND REDEVELOPMENT COMMISSION FROM: BOB MATHIA�/e''f� SUBJECT: RESIDENTIAL REAL PROPERTY TAX ABATEMENT PETITION FOR: ENTRIKIN, J. NICHOLAS & DIANE DATE: September 29, 2010 On September 27, 2010, a petition for residential tax abatement consideration for real property located at 1016 Notre Dame Avenue was filed with the City Clerk by J. Nicholas and Diane Entrikin. 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 Nicholas and Diane Entrikin intend to construct an approximate 2,300 square foot, single- family home as their primary residence. The home will have three bedrooms, two and one -half bathrooms, a great room, a dining room, first floor laundry, two car garage and large front porch. The lower level will have a rec. room, bed room and bathroom. The project is part of the Notre Dame Housing Program and as such will follow the design specifications and standards required by that program. The cost of the home is estimated to be approximately $400,000. Total taxes to be abated during the (5) five -year abatement period are estimated at $1,893. Total taxes to be paid during the (5) five -year abatement period are estimated at $20,544. COMMUNITY DEVELOPMENT ECONOMIC DEVELOPMENT PAMELA C. MEYER DONALD E. INKS 574/235 -9660 574/235 -9371 FAx: 574/235 -9697 FINANCIAL 8L PROGRAM MANAGEMENT ELIZABETH LEONARD 574/235 -9371 South Bend Redevelopment Commission RE: Entrikin, J. Nicholas & Diane September 29, 2010 Page 2 ABATEMENT QUALIFICATION 1. A review of the tax abatements previously granted finds that the petitioner 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 for a (5) five -year residential tax abatement under Section 2 -77.1, Single Family Residential Construction. 5 YEAR 29- Sep -10 ENTRIKIN, J. NICHOLAS & DIANE South Bend Portage Township Residential Real Property Tax Abatement Schedule* Estimated Project Cost: Assessed Value: STRUCTURE (% AV of cost) 85.0°Ja LAND Value 10,000 Gross Assessed Value Less Mortgage Exemption Less Homestead Deduction Less Supplemental Homestead Deduction Base Assessed Value 1400100.00 Total Taxes Tax Abated ** Tax Paid * ** 340,000.00 340,000.00 340,000.00 10,000.00 N/A N/A 350,000.00 340,000.00 340,000.00 (3,000.00) (3,000.00) (3,000.00) (45,000.00) (45,000.00) (45,000.00) (106,750.00) (106,750.00) (106 750.00) 195, 250.00 185,250.00 185,250.00 Less Maximum Abatement Deduction N/A N/A (74,880.00) Less Non - Abated Amount N/A (110,370.00) N/A Plus Land Assessed Value N/A N/A 10;000.00 Net Assessed Value 195,250.00 74,880.00 120,370.00 Property Taxes: Assume constant tax rate of 4.4598% 4.4598% 4.4598% Gross Tax (tax rate x net assessed value) 8,707.76 3,339.50 5,368.26 Less State & County Homestead Credit: 18.6246% (1,621.79) (621.97) (999.82) Tax Due Before Circuit Breaker 7,085.97 2,717.53 4,368.44 Less Circuit Breaker Credit (2,598.59) (2,338.86) (259.73) Net Tax 4,487.38 378.67 4,108.71 Circuit Breaker Cap Circuit Breaker 1.0000% 3,500.00 3,400.00 3,500.00 Debt Service 0.5057% 987.38 378.67 608.71 Circuit Braker Cap 4,487.38 3,778.67 4,108.71 Net Total Assessed Taxes Tax Tax Year Value Due Abated Paid 1 195,250.00 4,487.38 378.67 4,108.71 2 195,250.00 4,487.38 378.67 4,108.71 3 195,250.00 4,487.38 378.67 4,108.71 4 195,250.00 4,487.38 378.67 4,108.71 5 195,250.00 4,487.38 378.67 4,108.71 5 year totals: 22,436.90 1,893.34 20,543.56 *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 ENTRIKIN, J. NICHOLAS & DIANE 'Current tax levy 'Additional tax revenue from new investment LAND* BUILDING" TOTAL Year 1 $303 $3,805 $4,108 Year 2 $303 $3,805 4,108 Year 3 $303 $3,805 4,108 Year 4 $303 $3,805 4,108 Year 5 $303 $3,805 4,108 Total $1,515 $19,025 $20,540 'Current tax levy 'Additional tax revenue from new investment