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HomeMy WebLinkAboutNo. 1415 approving an application for personal property tax deduction (Masterbilt, Inc., 325 S. Walnut St.)RESOLUTION NO. 1415 A RESOLUTION APPROVING AN APPLICATION FOR PERSONAL 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 five years of personal property tax abatement consideration from Masterbilt, Inc., for personal property located at 325 South Walnut Street in the West Washington - Chapin Development Area, the legal description of which is attached hereto, marked Exhibit "A" and incorporated herein; and WHEREAS, this Commission declared the West Washington - Chapin Development Area by Resolution No. 818, adopted October 23, 1987, and in the same resolution declared the West Washington - Chapin Allocation Area (South Bend Allocation Area No. 7) and WHEREAS, the property located at 325 South Walnut Street is located within the West Washington - Chapin Allocation Area (South Bend Allocation Area No. 7); NOW, THEREFORE, BE IT RESOLVED by the South Bend Redevelopment Commission as follows: 1) The Commission finds that the application from Masterbilt, Inc. for five years of personal property tax abatement consideration for property located at 325 South Walnut Street in the West Washington - Chapin Allocation Area (South Bend Allocation Area No. 7) 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 personal property tax abatement for Masterbilt, Inc. Approved this 2nd day of February, 1996, at the regularly scheduled meeting of the South Bend Redevelopment Commission. SOUTH BEND REDEVELOPMENT COMMISSION Paula N. Auburn, President ATTEST: William P. Hojn c , Secretary ML:res1415 ` i,,: i CLLLC "G.-, iC, . O ~civTH�g��I"'' PEACE IJ City of South Bend Joseph f:. Kernan. Mayor Community & Economic Development Jon R. Hunt Executive Director Ann E. Kolata Deputy Executive Director MEMO#MNOUM TO: SOUTH BEND REDEVELOPMENT COMMISSION FROM: MICHAEL BEITZINGERMY SUBJECT: PERSONAL PROPERTY TAX ABATEMENT PETITION FOR: MASTERBILT, INC. 325 SOUTH WALNUT STREET DATE: January 30, 1996 On January 30, 1996, a petition for tax abatement consideration for personal property located at 325 South Walnut Street, was filed with the City Clerk by Masterbilt, Inc. 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 -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 Masterbilt, Inc. is a machine shop that supports the aerospace industry. Masterbilt mainly produces components for fuel controls for Allied Signal and other aerospace manufacturers. Their project calls for the purchase of one CNC 5 -axis turning center. The new turning center is necessary to maintain quality and productivity. The total estimated cost of the new equipment is $ 105,000. 1200 County -City Building • South Bend, Indiana 46601. 219/235 -9371 • Fax (219) 235 -9021 • TDD (219) 235 -5567 Redevelopment Business Assistance Bureau of Housing Financial & Program Planning & Ann E. Kolata & Development Kathryn Baumgartner Management Neighborhood Development 235 -9371 Donald E. Inks 521 Eclipse Place Elizabeth Leonard Pamela C. Meyer 235 -9335 235 -9475 235 -9335 235 -9660 Fax: 235 -9469 Fax: 235 -9697 Redevelopment Commission Tax Abatement- MasterbiIt January 30, 1996 Page 2 Per the petition, it is estimated that this project will create one (1) new permanent full -time jobs within the first year, representing an annual payroll of $25,000 and will maintain nine (9) full -time and part -time jobs, representing an annual payroll of $250,000. REPORT SUMMARY 1. A review of the tax abatements previously granted finds that the petitioner has not been granted any previous tax abatement consideration. 2. The building commissioner has reviewed the petition and finds the property to be properly zoned for the proposed use. 3. A review of the tax abatement designation areas finds that the property is not located in an area presently designated as a Tax Abatement Impact Area, however, the property is located in the Economic Development Target Area and the Urban Enterprise Zone. 4. A review of the Redevelopment designation areas finds that the property is located in the West Washington /Chapin Development Area, which is a Tax Incremental Allocation Area, therefore, the petition first requires the approval of the South Bend Redevelopment Commission. 5. A review of the Tax Abatement Ordinance (No. 8065 -90) finds that the petitioner meets the qualifications for a five (5) year personal property tax abatement under Section 2 -84.2 (Tangible Personal Property Tax Abatement). r � MASTERBILT, INC. 5 Year Personal Property Abatement Schedule Total estimated Equipment Cost: Assume constant tax rate of: TTV Assessed Year TTV% (Year 5 -8) Value 1 40 $42,000 $14,000 2 56 58,800 19,600 3 42 44,100 14,700 4 32 33,600 11,200 5 24 25,200 8,400 Without Abatement: With Abatement: Amount Abated: 30- Jan -96 $105,000 15.4932 100% Tax Tax Tax Rate Abated Paid $2,169 $2,169 $0 3,037 2,885 152 2,278 1,822 456 1,735 1,128 607 1,301 651 651 $10,520 $8,655 $1,865 $10,520 1,865 81655 MASTERBILT, INC. EXHIBIT A Key Number DESCRIPTION 18 3076 3053 LOT 34 EX 6 X 20 FT SW COR & N 1/2 VAC ALLEY SOUTH AND AD KNOBLOCKS SUB BOL 84 18 3076 305401 E 48 FT OF LOT 43 KNOBLOCK SUB OF B.O.L.84 18 3076 3055 33 FT N SIDE LOT 39 & S1 /2 VAC ALLEY KNOBOCKS SUB BOL 84 N OF RR 18 3076 3058 33 FT S END LOT 40 KNOBLOCKS SUB BOL 84 N OF RR 18 3076 3060 LOT 41 EX SW PT NE COR LOT 42 KNOBLOCKS SUB BOL 84 N OF RR 18 3076 3057 16 1/2 FT N SIDE LOT 4 & 16 1/ FT LOT 39 KNOBLOCKS SUB BOL 84 N OF RR