HomeMy WebLinkAboutNo. 1849 approving an application for real property tax deduction (110 S. Hill St.)RESOLUTION NO. 1849
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 ten years of real property tax
abatement consideration from J & J Leasing, LLC (Underwriters Laboratories/ Environmental Health Laboratories),
for real property located at 110 South Hill Street in the South Bend Central Development Area, the legal description
of which is attached hereto, marked Exhibit "A" and incorporated herein; and
WHEREAS, this Commission declared the South Bend Central Development Area by Resolution No. 737,
adopted May 10, 1985, and in the same resolution declared the South Bend Central Development Area, Allocation
Area No. 1 A; and
WHEREAS, the property located at 110 South Hill Street is located within the South Bend Central
Development Area, Allocation Area No. IA;
NOW, THEREFORE, BE IT RESOLVED by the South Bend Redevelopment Commission as follows:
1) The Commission finds that the application from J & J Leasing, LLC (Underwriters Laboratories/
Environmental Health Laboratories), for ten years of real property tax abatement consideration for property located
at 110 South Hill Street in the South Bend Central Development Area, Allocation Area No. 1 A, 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 & J Leasing, LLC (Underwriters
Laboratories/ Environmental Health Laboratories).
Approved this 19th day of October 2001 at the regularly scheduled meeting of the South Bend
Redevelopment Commission.
SOUTH BEND REDEVELOPMENT COMMISSION
Robert W. Hunt, President
ATTEST:
Marcia Jones, Vice -- President
1m:Resl849
L*1;1G�
The commonly known addresses of the properties being developed are: 110 S. Hill
Street, 616 East Washington Street, 109 South St. Louis Street, and 524 East
Washington Street.
A legal description of the above addresses are:
That part of the Northeast Quarter of Section 12, Township 37 North,
Range 2 East, Portage Township, City of South Bend, St. Joseph County, Indiana
which is described as: Lots 171 and 172 of the Plat of "Samuel L. Cottrell's
Addition to the City of South Bend" as recorded in Plat Book #1 on Page #49 the
Records of the St. Joseph County, Indiana Recorder's Offce and Lot #178A of the
Plat of " Cottrell's Addition First RePlat" as recorded in the records of said recorder
and also the proposed Vacated 14 Ft. Wide North and South Alley located between
said lots described above. Containing 1.14 Acres more or less. Subject to all legal
highways, easements and restrictions of record.
Avpl Lots or parts of Lots as shown on the recorded Plat of Samuel L. Cottrell's
First Addition to the Town of Lowell, now within and a part of the City of South
Bend, in St. Joseph County, Indiana, viz:
The East Half of Lots numbered One Hundred Seventy -Seven (177) and
One Hundred Seventy -eight (178), and
A lot or parcel of land 33 feet in width, East and West, taken off of and
from the entire length of the East side of the West Half of Lots Numbered One
Hundred Seventy -Seven (177) and One Hundred Seventy -Eight (178), and
Part of Lot Numbered One Hundred Seventy -Nine (179) described as
beginning at the Northeast corner of said Lot 179; running thence West on the
North line of said lot, 120 feet; thence South 33 feet; thence East 120 feet; thence
North 33 feet to the place of beginning.
A lot or parcel of land 49 1/2 feet in width, East and West, taken off of and
from the entire width of the West ends of Lots Numbered One Hundred Seventy -
Seven (177) and One Hundred Seventy -Eight (178) as shown on the recorded Plat
of Samuel L. Cottrell's First Addition to the Town of Lowell, now within and a part
of the City of South Bend, excepting therefrom a strip of land 12 feet in width,
North and South, taken off of and from the entire width of the South end thereof.
More commonly known as 616 E. Washington Street, South Bend, Indiana.
A lot or parcel of land 46 feet in width, East and West, taken off of and from
the entire width of the West Ends of Lots Numbered One Hundred Sixty -Four (164)
and One Hundred Sixty -five (165) as shown on the recorded Plat of Samuel L.
Cottrell's Addition to the Town of Lowell, now within and a part of the City of
South Bend
Part of Lots numbered One Hundred Sixty -Four (164) and One Hundred
Sixty -Five (165) as shown on the recorded Plat of Samuel L. Cottrell's Addition to
the Town of Lowell, now within and a part of the City of South Bend, described as
beginning at a point 36 feet West of the Northeast Corner of said Lot Numbered
164 on the North line of said lot; thence running South 88 feet; thence West 12
feet; thence North 88 feet to the North line of said Lot numbered 164; thence East
32 feet to the place of beginning.
The Key Number(s) of said property are: 18-5011-0307,
18-5011-0308, 18-5011-0309, 18-5011-0310, 18-5011-0321, 18-5011-0322,
18-5011-0322, 18-5011-0321.01, 18- 5010 -0297, 18- 5010 -0294
1200 COUNTY -CITY BUILDING
Souni BEND, INDUNA 46601 -1830
PHONE 219 /235 -9371
FAx 219/235 -9021
TDD 219/ 235 -5567
CITY OF SOUTH BEND STEPHEN J. LUECKE, MAYOR
COMMUNITY & ECONOMIC DEVELOPMENT
,JON R. HUNT
EXECUTIVE DIRECTOR
TAX ABA TEMENT REPORT
TO: SOUTH BEND REDEVELOPMENT COMMISSION
FROM: MICHAEL BEITZINGER
SUBJECT: REAL PROPERTY TAX ABATEMENT PETITION FOR:
J & J LEASING, LLC (Underwriters Laboratories /Environmental Health Labs)
(W 110 S. HILL STREET
DATE: OCTOBER 15, 2001
On October 15, 2001, a petition for real property tax abatement consideration for
property located at 110 S. Hill Street was filed with the City Clerk by Underwriters
Laboratories /Environmental Health Labs. Pursuant to Chapter 2, Article 6. Section 2 -77
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 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 petition
(a copy of which is attached), investigated the area and makes the following report.
PROJECT SUMMARY
J & J Leasing is the real estate holding company that leases to Environmental Health
Laboratories (EHL) located at 110 S. Hill Street. Since 1987, EHL has focused on
becoming the nation's largest and most prestigious provider of laboratory analysis for the
public water supply industry. EHL has now become the nation's most comprehensive
certified facility with certifications for Safe Drinking Water Act compliance monitoring from
47 state agencies. EHL currently provides analyses to thousands of municipalities and
hundreds of laboratories and engineering firms across the nation.
COMMUNITY DEVELOPMENT ECONOMIC DEVELOPMENT FINANCIAL & PROGRAM
PAMELA C. MEYER DONALD E. INKS MANAGEMENT
219/235 -9660 219/235 -9371 ELIZABETH LEONARD
FAY- 2191235 -9697 2191235 -9371
South Bend Redevelopment Commission
RE: Tax Abatement for J & J Leasing (UL /EHL)
October 15, 2001
Page 2
In April 2001, EHL was purchased by Underwriters Laboratories (UL). UL wants to
continue the tremendous growth that EHL has experienced in the past few years by nearly
tripling the size of the facility with a 50,000 square feet building addition. The total cost
of the new building is estimated at $7 million. UL will also be investing additional funds
for new instrumentation, furniture, fixtures and infrastructure improvements.
EMPLOYMENT IMPACT
Per the petition, it is estimated that this project will create thirty -two (32) new
permanent jobs within the first year, representing a new annual payroll of $1,256,096 (for
an average salary of $39,253 per position). The project will also maintain 91 existing
permanent full time jobs and 12 part time jobs representing an annual payroll of
$3,925,255 (for an average salary of $40,467 per position). The expansion plan will also
permit UL to move existing business programs from other UL facilities to the enlarged
South Bend facility with the potential for 150 new jobs within the next 5 years.
ABATEMENT QUALIFICATION
1. A review of the tax abatements previously granted, finds that the petitioner has been
granted one previous tax abatement and it is as follows:
Term /Type Resolution No. Date
6 year real property 1985 -92 November 9, 1992
The petitioner is in compliance with all of the reporting requirements for the previous
abatement.
2. The building commissioner has reviewed the petition and finds the property to be
properly zoned for the proposed project.
3. A review of the tax abatement designation maps finds that the property is located in
an area presently designed as a Tax Abatement Impact Area by the South Bend
Common Council.
South Bend Redevelopment Commission
CWRE: Tax Abatement for J & J Leasing (UL /EHL)
October 15, 2001
Page 3
4. A review of the South Bend Redevelopment designation areas finds that the property
is located in the South Bend Central Development Area which is a Tax Incremental
Allocation Area, therefore the petition for real property tax abatement must first be
approved by the South Bend Redevelopment Commission.
5. A review of the Tax Abatement Ordinance, no. 8065 -90, finds that the petitioner
does not fully meet the qualifications for the requested ten year abatement. Although
the petitioner's property is located in a Tax Abatement Impact Area, that only
qualifies the company for a three year abatement. The petitioner is respectfully
requesting consideration of special exception ten year real property abatement. This
request would fall under Section 2 -84 of municipal code, which is the Council's
Authority to Enlarge Real Property Tax Abatement General Standards.
Tax Abatement Schedule prepared for: 15- Oct -01
ENVIRONMENTAL HEALTH LABS
South Bend Portage Township 10 Year Real Property Abatement Schedule"
Total estimated Project Cost: $7,000,000
Base Assessed Value: $1,400,000
(for base assessed value - assume 1/3 project cost)
Assume constant tax rate of: 18.8638
Assume constant SRTC of: 15.1622
" - 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.
Assessed
Gross
Less
Net
Percent
Tax
Tax
Year
Value
Tax
SRTC
Tax
Abated
Abated
Paid
1
$1,400,000
$264,093
$40,042
$224,051
100%
$224,051
$0
2
1,400,000
264,093
40,042
224,051
95%
212,848
11,203
3
1,400,000
264,093
40,042
224,051
80%
179,241
44,810
4
1,400,000
264,093
40,042
224,051
65%
145,633
78,418
5
1,400,000
264,093
40,042
224,051
50%
112,025
112,025
6
1,400,000
264,093
40,042
224,051
40%
89,620
134,431
7
1,400,000
264,093
40,042
224,051
30%
67,215
156,836
8
1,400,000
264,093
40,042
224,051
20%
44,810
179,241
9
1,400,000
264,093
40,042
224,051
10%
22,405
201,646
10
1,400,000
264,093
40,042
224,051
5%
11,203
212,848
$2,240,509
$1,109,052
$1,131,457
Total Taxes Due During Abatement:
$2,240,509
Total Taxes Abated During Abatement:
$1,109,052
Total Taxes Paid
During Abatement:
$1,131,457
" - 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.