HomeMy WebLinkAbout09-10-2018 Tax Abatement Resolutions
Bill Nos. 18-42—18-52: Modifying and Reconfirming resolutions for tax abatements
September 10, 2018
Department of Community Investment
1
Agenda
Overview
Economic and Process Context
Resolutions
Project Outcomes and Reassessments
2
Bill No. 18-42: Historical JMS
Bill No. 18-43: JSK Development/Ireland Hospitality – Holiday Inn Express
Bill No. 18-44: JSK Development/Southhold-Courtyard Marriott
Bill No. 18-45: JSK Development/Southhold-Hall of Fame
Bill No. 18-46: Rdistrict One (Studebaker 84)
Bill Nos. 18-47—18-48: Imagineering Enterprises (Personal and Real Properties)
Bill Nos. 18-49—18-52 Tower at Washington
Hotel
Garage
Retail
Apartments
Overview of Projects
3
Post-recession recovery and
increase of business activity
2010 – 2 RPTA and 6 PPTA
2015 – 12 RPTA and 9 PPTA
Projects’ scale & complexity
and private investment increase
2010 - $2.4M average private investment per tax abatement
2015 - $4.5M average private investment per tax abatement
Full assessment lag
Project was completed but full assessment of new value not received in time
Economic and Process Context
4
Economic and Process Context
5
Economic and Process Context
6
From 2017 Tax Abatement Report
Economic and Process Context
7
From 2017 Tax Abatement Report
Economic and Process Context
8
Tax Abatement Timeline
Economic and Process Context
9
Economic and Process Context
Example 18-month project with abatement approved in October
Project continues
10
Resolutions
11
Project Outcomes
12
Project Assessments
13
Appendix: Policy Goals (From December 2017 Presentation)
Growth of wages, gross municipal product, assessed value, population, etc.
Productivity—dense, vibrant neighborhoods; workforce development and upskilling; entrepreneurship and business acceleration; regulatory/permitting/zoning efficiency
Inclusion—inclusive professional networks; access to affordable housing, childcare, transit options, etc.
Placemaking—quality of place and culture that attracts and retains talent and jobs
Sustainability—robust infrastructure; long term stewardship of resources
14
Appendix: Need for Tax Incentives (From December 2017 Presentation)
Mitigate risk to enable project financing
Close finance gaps arising from better urban design and quality (e.g parking, stormwater management, façade, quality of materials/construction)
Incentivize a larger investment or a more valuable use of land that generates more tax revenue over time
Maintain competitiveness for tradeable sectors
Further promote policy goals
15
Appendix: Benefits of Tax Abatement versus TIF (From December 2017 Presentation)
Lower risk to the taxpayer
Scales with new investment level and added assessed value, which can only be estimated in advance
Only goes into effect if and when project investment occurs
Not limited by geography or in competition with other supported projects
Frees up TIF funds for other investments like neighborhood plan implementation
16
JMS Building
106-110 N. Main Street
Appendix
17
Holiday Inn Express & Suites South Bend
210 Callander Street
Appendix
18
Courtyard Marriott South Bend Downtown
121 S Dr. MLK Blvd.
Appendix
19
Hall of Fame
Appendix
20
Studebaker 84 Building
635 S. Lafayette Blvd.
21
Appendix
21
22
Appendix
22
Tower at Washington (Hotel, Parking, Retail and Apartments) 211 W. Washington St.
Appendix
23