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HomeMy WebLinkAboutBill No. 23-43 Peak Investment & Asset Management LLC Confirming - 1405 Portage Ave. Tax Abatement 5 Yr. Real Property CITY OF SOUTH BENnC1erice ` = COMMUNITY INVESTMENT JUL 5 2H2g NJ,INEONEs CITY CLERK, July 5, 2023 Council Member Rachel Tomas Morgan Chairperson, Community Investment Committee South Bend Common Council County-City Building, 4th Floor South Bend, Indiana 46601 RE: Confirming Resolution: Retail Development Real Property Tax Abatement Petition for Peak Investment and Asset Management LLC Dear Council Member Tomas Morgan: Please find the enclosed information pertaining to a retail development real property tax abatement petition submitted by Peak Investment and Asset Management LLC, an Indiana Limited Liability Company. On June 26, the Common Council approved Declaratory Resolution No. 5030-23 for this abatement. The Council will now consider the Confirming Resolution. This petition package includes: • Department of Community Investment's summary report • Petition for abatement • Statement of Benefits form (SB-1 / Real Property) • Supporting information The report contains the Department's findings relative to the above-mentioned petition. The petitioner plans to construct a retail center consisting of two brand new buildings (10,300 square feet total) at the corner of Portage and Elwood Avenues in South Bend. The site is currently a vacant gas station. The total private investment for the project is $1.44 million. The project meets the requirements established by Sections 2-79 et seq. and would qualify for a five-year(5) retail development real property tax abatement. A representative from Peak Investment and Asset Management LLC will be available to meet with the Committee on Monday, July 10, 2023. If you or any of the other Council members have questions concerning the report or need additional information, please contact me at(574) 235-5838. Sincerely, Erik Glavich Director, Growth and Opportunity EXCELLENCE ACCOUNTABILITY INNOVATION INCLUSION EMPOWERMENT 1400S County-City Building 227 W.Jefferson Blvd. South Bend,Indiana 46601 p 574.235.9371 www southbendin.gov Filed in Clerk's Office BILL NO. 23-43 JUL n 5 2023 RESOLUTION NO. 5040-23 DAWN IVi.JONES CITY CLERK,SOUTH BEND,IN A RESOLUTION CONFIRMING THE ADOPTION OF A DECLARATORY RESOLUTION DESIGNATING CERTAIN AREAS WITHIN THE CITY OF SOUTH BEND, INDIANA, COMMONLY KNOWN AS 1405 Portage Avenue, South Bend, IN 46616 AN ECONOMIC REVITALIZATION AREA FOR PURPOSES OF A FIVE-YEAR (5) REAL PROPERTY TAX ABATEMENT FOR Peak Investment and Asset Management LLC WHEREAS, the Common Council of the City of South Bend, Indiana, has adopted a Declaratory Resolution designating certain areas within the City as an Economic Revitalization Area for the purpose of tax abatement consideration; and WHEREAS, a Declaratory Resolution designated the area described as: Key Number: 71-03-35-360-020.000-026 Commonly Known As: 1405 Portage Avenue Legal Description: Lot C Victory Add& Vac Alley N&Adj& Ex Se Tri Cor to City 20/21 Con w/018-2182-6830 Per Assessors Req IC 6-1.1-5-16 be designated as an Economic Revitalization Area under the provisions of Indiana Code 6-1.1- 12.1 et seq., and South Bend Municipal Code Sections 2-76 et seq.; and WHEREAS, notice of the adoption of a Declaratory Resolution and the public hearing before the Council has been published pursuant to Indiana Code 6-1.1-12.1-2.5; and WHEREAS, the Council held a public hearing for the purposes of hearing all remonstrances and objections from interested persons; and WHEREAS, the Council has determined that the qualifications for an economic revitalization area have been met. NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of South Bend, Indiana, as follows: SECTION I. The Common Council hereby confirms its Declaratory Resolution designating the area described herein as an Economic Revitalization Area for the purposes of tax abatement. Such designation is for retail development real property tax abatement only and shall expire on December 31, 2026. SECTION II. The Common Council hereby determines that the property owner is qualified for and is granted real property tax deduction for up to a period of five (5) years as shown by the schedule outlined below as well as the attachment pursuant to Indiana Code 6-1.1-12.1-17 and further determines that the petition, the Memorandum of Agreement between the Petitioner and the City of South Bend, and the Statement of Benefits comply with Chapter 2, Article 6, of the Municipal Code of the City of South Bend and Indiana Code 6-1.1-12 et seq. Year 1 - 100% Year 2 - 90% Year 3 - 80% Year 4 - 70% Year 5 - 60% SECTION III. This Resolution shall be in full force and effect from and after its adoption by the Common Council and approved by the Mayor. Sharon McBride, Council President South Bend Common Council Attest: Dawn M. Jones, City Clerk Office of the City Clerk Presented by me, the undersigned Clerk of the City of South Bend, to the Mayor of the City of South Bend, Indiana, on the day of , 2023, at o'clock .m. Dawn M. Jones, City Clerk Office of the City Clerk Approved and signed by me on the day of ,2023,at o'clock .m. James Mueller, Mayor pled in Clerk's Office City of South Bend JUL 0 5 2023 CITY CLERK,OUTTH BEND,IN TAX ABATEMENT REPORT TO: South Bend Common Council FROM: Erik Glavich, Director, Growth and Opportunity SUBJECT: Retail Development Real Property Tax Abatement Petition for Peak Investment and Asset Management LLC DATE: June 21, 2023 On June 13, 2023, a petition for tax abatement from Peak Investment and Asset Management, LLC was filed with the Office of the City Clerk. The petition seeks consideration for a retail development real property tax abatement for property located at 1405 Portage Avenue in South Bend. Pursuant to Chapter 2, Article 6, Section 2-84.9 of the Municipal Code of the City of South Bend, the 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 Indiana Code 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 • Peak Investment and Asset Management LLC purchased the former Speedway gas station located at 1405 Portage Avenue in 2022 and plans to develop a neighborhood shopping center(10,300 square feet). The center will consist of two brand new buildings separated by a parking lot, which will be accessed from Elwood Avenue. One of the buildings will include three (3) storefronts directly on Portage Avenue. • The expected private investment in the project is$1.44 million. • This neighborhood shopping center is anticipated to provide retail space opportunity for small business owners, which in turn should create 15-20 new jobs. • The project is intended to bring livelihood to the community with a stated goal of dedicating the shopping center to District 1 of the City of South Bend. Employment Impact • Peak Investment and Asset Management LLC is projecting that the shopping center will lead to the creation of at least 15 new positions with an average starting wage of$16 per hour in the first year of operations. Jobs would be created by tenants. Tax Estimates The petitioner qualifies for a five-year(5) retail development real property tax abatement. • Estimated taxes due annually for the current property: $2,771 • Estimated annual taxes after the project's completion: $39,437 • Total estimated taxes during the five-year(5) abatement period: $197,183 o Estimated taxes being abated during the abatement period: $124,908 o Estimated total taxes to be paid during the abatement period: $72,275 Abatement Qualification 1. A review of the tax abatements previously granted finds that the petitioner has not been granted or is associated with a previous abatement. 2. The property is properly zoned for the proposed project. 3. Taxes on the property have been paid in full. 4. A review of the South Bend Redevelopment designation areas finds that the property is in the River West Development Area. 5. A review of the Tax Abatement Ordinance No. 9394-03 finds that the petitioner meets the qualifications for a five-year(5) retail development real property tax abatement under Division 4 (Retail Development Real Property Tax Abatement), Section 2-79 (Retail developments in Central Business District, East Bank Development Area and Tax Abatement Impact Areas). 2 5-Year Abatement June 16,2023 Peak Investment and Asset Management LLC South Bend Portage Township Commerical Development Real Property Tax Abatement Schedule" Type of Property: Retail Establishment Estimated Project Cost: $ 1,400,000 New Construction Property Address: 1405 Portage Avenue Tax Key Number: 71-03-35-360-020,000-026 Without Current Abatement Year 1 Year 2 Year 3 Year 4 Year 5 Assessed Value(AV) Land $ 40,000 $ 40,000 $ 40,000 $ 40,000 $ 40,000 $ 40,000 $ 40,000 Structure(AV=80%Project Cost) 41,500 1,120,000 1,120,000 1,120,000 1,120,000 1,120,000 1,120,000 Gross Assessed Value 81,500 1,160,000 1,160,000 1,160,000 1,160,000 1,160,000 1,160,000 Abatement 100% 90% 80% 70% 60% Abatement Deduction - (1,078,500) (970,650) (862,800) (754,950) (647,100) Net Assessed Value 81,500 1,160,000 81,500 189,350 297,200 405,050 512,900 Property Taxes Assume constant tax rate of 5.2897% Gross Tax(Tax Rate x Net AV) 4,311 61,361 4,311 10,016 15,721 21,426 27,131 Local Tax Credit(8.7112%of GT-DS) (347) (4,941) (347) (807) (1,266) (1,725) (2,185) Circuit Breaker Credit (1,193) (16,983) - - - - - Taxes Due $ 2,771 $ 39,437 $ 3,964 $ 9,209 $ 14,455 $ 19,701 $ 24,946 3% 3% 3% 3% 3% 3% 3% Circuit Breaker Cap 2,445 34,800 34,800 34,800 34,800 34,800 34,800 Debt Service(0.3997%of Net AV) 326 4,637 326 757 1,188 1,619 2,050 Max Tax Under the Cap 2,771 39,437 35,126 35,557 35,988 36,419 36,850 Combined Year Abatement Current Taxes New Net Taxes Current& Taxes Abated Due Projected Tax New Taxes Paid 1 100% $ 2,771 $ 36,666 $ 39,437 $ (35,473) $ 3,964 2 90% 2,771 36,666 39,437 (30,227) 9,209 3 80% 2,771 36,666 39,437 (24,982) 14,455 • 4 70% 2,771 36,666 39,437 (19,736) 19,701 5 60% 2,771 36,666 39,437 (14,490) 24,946 Total: 13,854 183,329 197,183 (124,908) 72,275 *This schedule is for estimation purposes only and assumes constant tax rates equal to those for 2022 Payable 2023. = Department of Community Investment The true tax values will ultimately be determined by the actual assessed valuation and the then current tax rates. '' • City of South Bend ______ I Filed in clef*,s ffice City of South Bend Instructions:Complete pates 1-3 AND the proper Form SFS- for Petition for Incentives the type of abatement(WI i��� �(1?� property or personal pro erty( I VVV Petition must include a$250 filing fee payable to the City Clerk's Office for which you are applyir g. before processing can be complete .►Ty j`CJAV�lN M JU�E ~ General Information Project Name isc Project Num er i ��Rt ,SOV I H BEND IN Legal name as registered with Secretary of State Peak Investment and Asset Management LLC Business structure Domestic Limited Liability Company Company website N/A Proposed Project Information Proposed project address 1405 Portage Ave Parent company name City,State,Zip South Bend, IN 46616 Legal owner st Managem;r: Site acreage or acreage required ip the ramal esten,awned 0.4 or leased? Owned Square feet of facility 10,300 If leased,by whom? Primary Contact Information Primary company contact name Praveen K Gulati Title Owner/Manager Address of company contact 5199 Gardenia Ct Phone (765)412-0756 civ,State,Zip West Lafayette, IN 47906 Email praveeng217@gmail.com Senior Official Information Company senior official name Title Same as above Address of company contact Phone (if different from above) City,State,Zip Email Consultant Information/Agent Hired business consultant/agent name N/A Consultant release?(Y/N) Address Local economic development partners approval?(Y/N) City,State,Zip Email Project Overview Brief description of your company,project,and why the It is with great enthusiasm that we present this proposal for our property is necessary for neighborhood shopping center NSCbring This project will livelihood economic growth to the community n this area by providing opportunities for small business ownerships and creating 15-20 jobs for area residents. The main goal of our organization is to dedicate this shopping center to District 1 of the City of South Bend. Certified Technology Park appropriate N/A Is the project in a Tax Incremental Financing (TIF)area? If so,which? River West Have Building Permits been Issued?(Y/NI Number of residential units creatml by [Note-Not eligible for abatement if Yes) N Iwoject If this is a petition for personal property tax abatement,has L the equipment been Installed? N/A Investment Details Public infrastructure needs Has any 504 funding been What is the value of any equipment being purchased in What is the value of any equipment being (Off-site of project in dollars) received? Indiana for the project? purchased from out of state for the project? 0 No N/A N;A New Projectinvestments Calendar Year 2022 2023 2024 2025 2026 2027 2028 2029 turd Acquisition _ :ii.00 -=001.00 Budding Lease Payments Building Purchase Costs New Building Construction $1400.00c , Existing Building Improvements New Machinery&Equipment Special Tooling/Retooling New furniture/Fixtures New Computer/IT Hardware New Software On-vte Rail Infrastructure Os-sitr Fiber Infrastructure TOTS $27,000.00 $10 000.00 $1,aoo,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 Full-Time Permanent Indiana-Resident Positions by Calendar Year Calendar Year I lobs retained Hourly Cumulative B of net NEW full time Hourly avert wage,w/o Total training Total B to be JVCNV permanent jobs created at project benefits or bonuses,of expenditure- trained-not wage,w/o benefits or cumulative net new jobs not cumulative bonuses cumulative 2023 2024 2025 1.5 $ 16.00 2026 15 $16.00 2072 15 $16.00 2028 15 $20.00 2029 15 $20.00 2030 15 $20.00 2031 15 $22.00 2032 15 $22.00 2033 15 S 22.00 2034 15 $22.00 Provide hourly wage Information for new employees in the following positions. Full time Part time Laborers S 13.00 Technical �^ Managerial $ 15.00 Administrative $ 15.00 Who will be the individual responsible for coordinating with WorkOne on recruiting? Business Owner Does your company have an EEO hiring policy? Yes Are you an EEO employer? Yes Please list the number of full time and part time minority and/or female Please describe your commitment to employees for the following years: diversity and inclusion by detailing your outreach and recruitment efforts for the last Year 2.023 2022 20 21 three years as well as current policies. 111111111111.11 Full Time Part Time Full Time Part Time Full Time Part Time Black Peak Investment arid Asset Management Hispanic does not have direct employees and employs third parties to manage our Asian properties.This will be case for this project.We are strongly committed to Indian developing a project that will be a point of pride for the neighborhood and will Female support job growth and the economic livelihood of the area. Other ( Complete below for Real or Personal Property Tax 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. Qualify Please complete the table below with the appropriate information. If earned Points Available Points (Yes or No) you qualify for the points,please enter the full amount of available points. 1 Construction Related(Contractors) A. Employ Local Companies(1S'A] Y 20 20 B. (Purchase Materials from Local Companies(75%) Y 20 20 C. Require Employees vs.Independent Contractors Y 19 19 D. Require Prevailing Wage N 0 22 E. Require health Benefits N 0 22 F. Require Retirement Benefits N 0 18 G. Maintain Affirmative Action Plan N C 20 }Sub-total Construction Related: 59 141 2 Wage&Benefit Related(Owned` A. Pay Target Wage Levels Y 33 33 B. Provide Health Benefits N 0 34 C. !Provide Retirement Benefits N 0 29 D. Provide Training Y 28 28 E. Provide Child Care N 0 15 F. Provide Transportation Assistance N 0 14 G. Provide Er-ployer Assisted Housing program N 0 9 I Sub-total Wage&Benefit Related: 61 162 3 Workforce Related: A. Create New Jobs Y 42 42 B. Retain Existing Jobs N 0 41 C. Maintain Affirmative Action Plan Y 35 35 1 D. Provide Targeted hiring Preference }Sub-total Workforce Related: Y 34 34 111 152 4 Support a Municipal Facility: Support a SB Municipal Facility(donations to the A. y >.y zoo,conservatory,museum,etc.) ! N' k7 84 Name of Facility 1 !Sub-total Municipal Facility: Q / '/ 84 Sue-total from Above: ?3'r 3/,5 539 The undersigned owner(s)of real property,located within the City of South Bend,herby petition the Common Council of the City of South Bend for a real and/or personal property tax abatement consideration and pursuant to I.C.,6-1.1-12.1-1,et seq.,and South Bend Municipal Code Sec.2-76 et seq.,for this petition state the above. Submitted By: \,�--,\ s1..)`-5' Date: oCz 1 o 1 202-1 For Staff Use Only Below This Line , a , What Is the current assessed value? Real Property: �r"r /4//,rJ Ells Personal Property: What Is the projected assessed value? Real Property: . y J /i,„0/0Personal Property! What Is the tax key number for this project? 71 '03 -35 -36,6 — 02.0.ove) —ez.4, What is the six digit NAILS code? ik1/fa Please attach a Google map and street view of the location. Please list the amount of real and personal property taxes Real Property Taxes: Personal Property Taxes: paid for the last five years when applicable. Year One - — �� - Yy._ Year Two �/ vYear Three ur!Hy a !f Year four /L3 '.' Year Five ?92 v SL.) Please fill out the following Public Benefit Summary Information and add to total from above. (V or NI Points Points I ' Public Benefit Item: Pralecetgolated: `t 5 A. 'tedevelop a Site that has Special Needs 1 It) 49 B. Develop Based on Local University Research h — 35 C- ,Achieve a Physical Element of a Plan y 3L.7 36 Sub-total Project Related: 85 120 6 Super Size Projects(point values are cumulative): A. 100%to 194% 25 B. 200%to 299% 68 C. 300%to 399% j 65 r D. 400%and Over 52 ISub-total Super Size Projects: 210 7 oa-for Munici alInhastructure:. A Pay for Oversizing or Upgrading 14 B. Pay for 26-50%of Extension Cost 26 C Pay for 51-75%of Extension Cost 39 D. Pay for 76-100%of Extension Cost 52 iSub-total Infrastructure Related: 131 Total from Applicant Section: ..2e1'3/5 539 Total from Staff Section: j5 r ------ 461 �PuPoints! y v Flied in C1��ke',, Offi;;e Total Public Benefit (� JUN 13 Z0Z3 DAWN M.JONES CITY CLERK,SOUTH BEND,IN j IFiled in Clerk's Office -de',""'a� STATEMENT OF BENEFITS JUN 7 3 2023 2023 PAY 2024 4 REAL ESTATE IMPROVEMENTS t. State Form 51767(R7 i 1-21) FORM SB-1/Real Property 1/4,,..,... . , / Prescribed by the Department of Local Government Finance DAWN M.JONES CITY CLERK,SOUTH ENIJ IN PRIVACY NOTICE This statement is being completed for real property that qualifies under the following n . e-(check'anebo ' nyy Information concerning the cost I]Redevelopment or rehabilitation of real estate improvements(IC 6-1.1-12.1-4) of id to individrtyual and specific salaries ties paid Individual employees by the ❑Residentially distressed area(IC 6-1.1-12.1-4.1) property owner is confidential per IC 6-1.1-12.1-5,1. INSTRUCTIONS: 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 real property for which the person wishes to claim a deduction. 2. The statement of benefits 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 322/RE 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 owner if 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 January 1 and May 10 of a subsequent year. 4. A property owner who files for the deduction must provide the county auditor and designating body with a Form CF-1/Real Property. The Form CF-1/Real Property should be attached to the Form 322/RE when the deduction is first claimed and then updated annually for each year the deduction is applicable. IC 6-1.1-121-5.1(b) 5, For a Form SB-1/Real 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-1/Real 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 1 TAXPAYER INFORMATION Name ottaxpayer PEAK INVESTMENT & ASSET MANAGEMENT LLC Address of taxpayer Number and Strerr: 5199 Gardenia Ct City: West Lafayette state, IN ZIP, 47906 Name of contact personTelephone number E-mail address First Nnn Praveen :.,.Varve Gulati (765)412-0756 praveeng217@gmail.com SECTION 2 LOCATION AND DESCRIPTION OF PROPOSED PROJECT Name nt denigrating body Resolution number Common Council of the City of South Bend Location of property 1 County DLGF taxing district number \umber and Street: 1405 Portage Ave „. South Bend `tit.. IN Lip.46616 St. Joseph 026(South Bend-Portage) Description of real property improvements,redevelopment,or rehabilitation fuse additional sheets if necessary) Estimated start date(month,day,year) New Neighborhood Shopping Center totaling 10,300 sq ft 3/1/2024 completion date(month,day,year) . 11/1/2024 SECTION 3 ESTIMATE OF EMPLOYEES AND SALARIES AS RESULT OF PROPOSED PROJECT Current Numbero Salaries 0 Number Retained 0 Salaries $ O Number Additional 1 5 Salaries$ 480,000 SECTION 4 ESTIMATED TOTAL COST AND VALUE OF PROPOSED PROJECT REAL ESTATE IMPROVEMENTS COST ASSESSED VALUE Current values $31,000 $41,500 Plus estimated values of proposed project $1,400,000 $1,120,000 Less values of any property being replaced $37,000 $41,500 Net estimated values upon completion of project $1,400,000 $1,120,000 SECTION 5 WASTE CONVERTED AND OTHER BENEFITS PROMISED BY THE TAXPAYER Estimated solid waste converted(pounds) 0 Estimated hazardous waste converted(pounds) 0 Other benefits SECTION 6 TAXPAYER CERTIFICATION I hereby certify that the representations in this statement are true. Signature of authorized re entau e ^ ` Date signed(month,day.year) b 6("( al I X 2.3 Printed nam of authorized representative 1 Title Q t Page 1 of 2 FOR USE OF THE DESIGNATING BODY We find that the applicant meets the general standards in the resolution adopted or to be adopted by this body. Said resolution,passed or to be passed under IC 6-1.1-12.1,provides for the following limitations: A. The designated area has been limited to a period of time not to exceed N/A calendar years*(see below). The date this designation expires Is 12/31/2026 . NOTE:This question addresses whether the resolution contains an expiration date for the designated area. B. The type of deduction that is allowed in the designated area is limited to: 1.Redevelopment or rehabilitation of real estate improvements ®Yes 0N 2.Residentially distressed areas ❑Yes ®No C. The amount of the deduction applicable is limited to$ N/A D. Other limitations or conditions(specify) N/A E. Number of years allowed: 0 Year 1 ❑Year 2 ❑Year 3 Year 4Year 5 (*see below) ❑Year 6 El Year 7 ❑Year 8 Year 9 D 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 E 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 title of authorized member of 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 title of attester) 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-1/Real 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-1/Real Property that is approved after June 30, 2013,the designating body is required to establish an abatement schedule for each deduction allowed. Except as provided in IC 6-1.1-12.1-18,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-1/Real Property was approved prior to July 1,2013,the abatement schedule approved by the designating body remains in effect.For a Form SB-1/Real 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. Except as provided in IC 6-1.1-12.1-18,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. Filed in Clerk's Office LJUN 13 707-3 DAWN M.JONES CITY CLERK,SOUTH BEND,IN Page 2 of 2 Aerial Views 4 s� � . •_ •4! • i i : E U ,mil- ...., ...-..., . riM7 � • yet T "'T • ‘ 4,y"-- . ..., ...4 r ::• - 1 -:41 .4. . _ . • .11.4.911411- '11 . .1/1171 , , . ._, „. ._. .: • • . • . rk i• tte: • '.. .-. . 1-, 1 - - - ... 7''il 40111. % :.:-.- -;::: ... ,-4,' '.'s. :- - :kW!: .I, .NV Vela Ill 4h .,.,.. ,: ..;1... �: , r- .. .� 1. :41 _ \14' y - \.,• View Looking West from Portage Ave. , f � '� Y � Y4- T 'Ten J � 4600, S View Looking Northwest from Elwood Ave. Mt 4*A M .. w "' i 44i4411, . 4 "Ty; ; .ftp.. i 1 I, cD n li Z. 0. Cn CD 1 1 r �_ 3 IV ii . { :1-1, • t_ 5 I . .- „3, t R k 1e 9}. • t ,a,IIF I r i -k—i m y I is 6"8 i r, c i.- a 3�N a' m D; ` Q m .- cn�f co m N �3-0ys mcn w O � �.`' 2