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HomeMy WebLinkAbout12.12.24 RDC Full Packet South Bend Redevelopment Commission 227 West Jefferson Boulevard, Room 1308, South Bend, Indiana Agenda Regular Meeting, December 12, 2024 – 9:30 a.m. BPW Conference Room 13th Floor or https://tinyurl.com/RDC-Meeting-2T 1. Roll Call 2. Approval of Minutes A. Minutes of the Regular Meeting of November 25, 2024 3. Approval of Claims A. Claims Allowance 11.26.2024 B. Claims Allowance 12.03.2024 4. Old Business A. None 5. New Business A. Redevelopment General Fund 1. Budget Request (Commuters Trust Funding) B. River West Development Area 1. Opening of Bids (214 W. Wayne St.) 2. Budget Request (Studebaker Museum HVAC Project) 3. Budget Request (Riverfront West Survey) 4. Second Amendment to Purchase Agreement (Advantix) 5. Certificate of Completion (Cultivate Food Rescue) 6. First Amendment to Lease Agreement (South Bend Bike Garage) 7. Public Hearing (TIF Area Expansion) 8. Resolution No. 3622 (Confirming TIF Expansion) C. River East Development Area 1. Public Hearing (TIF Area Expansion) 2. Resolution No. 3623 (Confirming TIF Expansion) D. South Side Development Area 1. Public Hearing (TIF Area Expansion) 2. Resolution No. 3624 (Confirming TIF Expansion) South Bend Redevelopment Commission 227 West Jefferson Boulevard, Room 1308, South Bend, Indiana Page 2 E. Administrative 1. Resolution No. 3621 (2025 RDC Meeting Schedule) 6. Progress Reports A. Tax Abatement B. Common Council C. Other 7. Next Commission Meeting Monday, December 23, 2024, due to the Christmas Holiday week, at 9:30 a.m. CITY OF SOUTH BEND REDEVELOPMENT COMMISSION SOUTH BEND REDEVELOPMENT COMMISSION MINUTES November 25, 2024, at 9:30 a.m. BPW Conference Room, 13th Floor, County-City Building https://tinyurl.com/RDC-Meeting-11252024 The South Bend Redevelopment Commission was called to order at 9:31 a.m. President Troy Warner presiding. 1. ROLL CALL Members Present: Troy Warner, President David Relos, Vice President Vivian Sallie, Secretary Eli Wax, Commissioner Gillian Shaw, Commissioner Members Absent: Leslie Wesley, Member At-Large Legal Staff: Sandra Kennedy, Corporation Council - Virtual Danielle Campbell Weiss, Asst. City Attorney Redevelopment Staff: Caleb Bauer, Exec. Director, DCI Sarah Schaefer, Deputy Director, DCI Erik Glavich, Director of Growth and Opportunity, DCI Rosa Tomas, Director of Finance, DCI - Virtual Joseph Molnar, Asst. Dir. of Growth and Opp., DCI Erin Michaels, Property Development Manager, DCI Tim Corcoran, Chief Planner, DCI - Virtual Michael Divita, Principal Planner, DCI - Virtual Chris Dressel, Senior Planner, DCI - Virtual Laura Hensley, Board Secretary, DCI Others Present: Matt Barrett, 110 S. Niles Ave. Rex Weaver, Stoic Distilling Co. CITY OF SOUTH BEND REDEVELOPMENT COMMISSION REGULAR MEETING –November 25, 2024 2 David Michael, Stoic Distilling Co. Jessica Stackowicz, Stoic Distilling Co. Jenn Hacker, Stoic Distilling Co. Barbara Tuner, 56085 Chapel Ln. Tina Patton, 707 Sherman Ave. Nathan Klein, Ivy Alley, 321 W. Wayne Blake Nipper, WSB Tiernan Kane, Unity LLC Howard Tuthill, Iron Shoe Distillery Jamey Haigh, Unity LLC Jesse Sensenig, Goshen Brewing Co. Abram Christianson, 806 Leland Ave. Brian Connolly, 1523 Sunnymede Ave. Alejandro Saucedo, 403 ½ W. Jefferson Ave. Linda Brotherson, Great Lakes Capital 2. Approval of Minutes A. Approval of the Minutes of the Regular Meeting of Thursday, November 11, 2024 Upon a motion by Vivian Sallie for approval, second by David Relos, the motion carried unanimously; the Commission approved the minutes of the regular meeting of November 11, 2024. 3. Approval of Claims A. Claims Allowances 11.12.2024 Upon a motion by David Relos, second by Vivian Sallie for approval, the motion carried unanimously; the Commission approved the claims allowances of November 25, 2024. 4. Old Business A. None 5. New Business A. River West Development Area 1. Purchase Agreement (Stoic Beverages) Joseph Molnar, Assistant Director of Growth and Opportunity, presented the purchase agreement that is the result of a request for proposals for 410 W. Wayne St. after a defaulted development CITY OF SOUTH BEND REDEVELOPMENT COMMISSION REGULAR MEETING –November 25, 2024 3 agreement. Mr. Molar explained the timeline and steps that were taken to date. In June, 2025, the RDC issued a request for two (2) parcels and the RFP stipulated that the bidder could bid on one (1) or both, had clear submission requirements, clear evaluation criteria as well as clear deadlines for submissions. On August 22nd, all bids were received and opened which were four (4) in total. On October 10th., staff publicly presented their recommendation for negotiations to proceed with Stoic Beverages which most successfully met the criteria of the proposal. The Redevelopment Commission approved the staff recommendation and directed staff to negotiate with Stoic Distilling Co. Stoic was also chosen due to their experience, financial responsibility, purchase price, and consistency with the River West development plan. Tiernan Kane, Unity LLC, presented a second proposal. Alejandro Saucedo, Howard Tuthill, Jamey Haigh, Tina Patton, and Matt Barrett spoke against the purchase agreement. Brian Connolly, Jesse Sensenig, Nathan Klein, Abram Christianson, and Jonathan Boulos spoke in favor of the purchase agreement. Commissioner Eli Wax asked if Stoic has intentions to apply for a tax abatement and David Michael stated that they do not. Commissioner Relos asked about a family-focused atmosphere and Rex Weaver stated that the outdoor area will be family-friendly. Secretary Sallie asked about the timeline and completion of the renovations and Mr. Weaver stated that they had started cleaning up the landscaping and doing everything permitted with the limited access agreement. Mr. Weaver explained that 18 months is the goal. Commissioner Eli Wax asked Mr. Kane why they submitted this second proposal with a similar establishment when the first proposal was for a mix of residential and commercial development and stated that an occupant in that location would hinder the development. Mr. Kane stated that they requested communications with the city, and it appears that the preference would be for a distillery in that location and Mr. Kane wanted to ensure that it is done in the right way. Commissioner Wax asked if Unity LLC had agreements with the private parcels that they do not own at the site, and Mr. Kane stated that they did not have agreements. Commissioner Shaw asked how long Rue 152 has been in business and Mr. Weaver stated 5 ½ years. Commissioner Shaw also asked about fundraisers and community involvement and Mr. Weaver stated that they have participated in fundraisers for suicide prevention and the Boy & Girls club in the past, however, are open to whatever the area/community needs. President Troy Warner addressed Unity LLC that the housing dialog will continue but for this RFP, we will stay with the first staff CITY OF SOUTH BEND REDEVELOPMENT COMMISSION REGULAR MEETING –November 25, 2024 4 recommendation and move forward with discussing housing in the future. Mr. Warner stated that this is a good problem and that there is interest in the surrounding properties. Commissioner Wax agreed and respected the RFP process and hopes Stoic Distilling Co. can work with other developers to maximize the neighborhood. Upon a motion by Vivian Sallie for approval, second by David Relos, the motion carried unanimously; the Commission approved the Purchase Agreement as presented with a Right of First Refusal for twenty (20) years after Certificate of Completion on November 25, 2024. 2. Development Agreement (Revs Development LLC) Joseph Molnar, Assistant Director of Growth and Opportunity, presented this development agreement for six (6) parcels located 3 blocks West of the Dream Center on the corner of N. Johnson St. and Orange St. The agreement is for deconstruction of the existing church and parking lot in an amount not to exceed $150,000 and constructing a minimum of two (2) housing units for $400,000. Revs Development LLC purchased the property in the Fall of 2024. Mr. Molnar explained that if the developer does not meet their commitments the RDC will have an exclusive option to purchase the property at no cost. Barbara Turner with Revs Development LLC explained that she has had years of successful experience. Ms. Turner’s background along with her son includes 26 projects in Chicago including the John Hancock Building. Commissioner Relos asked about financing and Ms. Turner stated that this would be self-funded. Ms. Turner plans to build 2-8 high quality homes barring utility complications. Brian Connolly, and Tina Patton spoke in favor of Ms. Turner and her Son. Caleb Bauer, Executive Director of Community Investment, noted a correction to the agenda will be this agreement will come out of the West Washington TIF district. Mr. Bauer also encouraged the Commission to act due to an accelerating timeline with this developer. President Warner and Commissioner Sallie agreed to promote the revitalization of this area. Upon a motion by Vivian Sallie for approval, seconded by Troy Warner, the motion carried unanimously; the Commission approved the Development Agreement as presented with the funding coming from the West Washington TIF district on November 25, 2024. 3. First Amendment to Lease Agreement (Beacon Health System) CITY OF SOUTH BEND REDEVELOPMENT COMMISSION REGULAR MEETING –November 25, 2024 5 Erin Michaels, Property Development Manager presented a proposal to amend the lease agreement to Beacon Health Systems on the first floor of the Leighton Building located on the corner of Main St. and Jefferson Blvd. at 111 W. Jefferson. The amendment extends the term expiration date to April 30, 2026 for the completion of a new patient tower. Upon a motion by David Relos for approval, seconded by Eli Wax, the motion carried unanimously; the Commission approved the First Amendment to the Lease Agreement as presented on November 25, 2024. 4. Sixth Amendment to Purchase Agreement (RealAmerica Development, LLC) Joseph Molnar, Assistant Director of Growth and Opportunity, presented this amendment to the purchase agreement extending the closing date for the Market Rate Parcel to March 31, 2025. The parcels are split between Market Rate and Affordable. The Market Rate Parcel had environmental concerns (lead) in the soil that was higher than accepted for that area. The City partnered with MACOG and received a grant from IDEM to remediate. Upon a motion by Eli Wax for approval, seconded by Troy Warner, the motion carried unanimously; the Commission approved the Sixth Amendment to the Purchase Agreement as presented on November 25, 2024. 5. Third Amendment to Purchase Agreement (The Monreaux, LLC) Joseph Molnar, Assistant Director of Growth and Opportunity, presented an amendment to the purchase agreement to extend the closing date and contingency date to June 30th, 2025. Devereaux Peters applied for the READI Grant as a part of this project and the announcement for that grant has been delayed with a total investment of $16 million. Commissioner Eli Wax asked why the project would need an additional six months. Caleb Bauer, Executive Director of Community Investment, stated that the grant was a combined READI request that involves other sites (Inwood building North of the site, another building on the East side of Michigan St.) and this would unlock grant funding for all of the projects. Upon a motion by David Relos for approval, seconded by Troy Warner, the motion carried unanimously; the Commission approved the Third CITY OF SOUTH BEND REDEVELOPMENT COMMISSION REGULAR MEETING –November 25, 2024 6 Amendment to the Purchase Agreement as presented on November 25, 2024. 6. Opening of Bids (Lot 2 Bendix Dr. Minor Subdivision) Joseph Molnar, Assistant Director of Growth and Opportunity, stated that no bids were submitted, and the team will be reaching out to developers. 7. Real Estate Purchase Agreement (415 E. Madison St.) Joseph Molnar, Assistant Director of Growth and Opportunity, presented a request for the real estate purchase of $300,000 for 415 E. Madison St. The building was built in 1868 by Singer Sewing Co. and currently has a daycare located on the ground floor. The total property is 3.36 acres along the St. Joseph River with 60,000 square feet of usable space. The acquisition would allow the city to guide the redevelopment along the riverwalk. The purchase agreement does lead to a longer due diligence period of 120 days and the RDC may terminate at any time during that period if unable or unwilling to terminate a shared parking easement on the property. Mr. Molnar noted a correction to the agenda will be this agreement will come out of the River East TIF district. Commissioner Wax asked what is the level of confidence that the building can be renovated and not demolished. Mr. Molnar stated that it’s been maintained and is a four-story building with views of the river and is a very attractive 150-year-old building. Mr. Molnar explained that this could be a residential conversion and/or ground floor retail space. He believes that the daycare has a yearly automatic renewal. President Troy Warner requested a 120-day update and Mr. Molnar stated we could get back to the Commission in January. Upon a motion by David Relos for approval, seconded by Vivian Sallie, the motion carried unanimously; the Commission approved the Real Estate Purchase Agreement as presented with the funding coming from the River East TIF district on November 25, 2024. 8. Assignment Agreement (Great Lakes Capital) Caleb Bauer, Executive Director of Community Investment, presented items 5A8 and 5A9 together, a pair of agreements related to the overall development agreement with Great Lakes Capital that was approved by the Commission earlier this year for the Madison Lifestyle District. CITY OF SOUTH BEND REDEVELOPMENT COMMISSION REGULAR MEETING –November 25, 2024 7 Mr. Bauer explains the first of these agreements is an assignment of project funds agreement. READI 1.0 from the Indiana Economic Development Corporation and the local RDA selected this project for a $11.78 million award, one of the largest awards in the state of Indiana. Funds would be used to supplement the city's funds per the development agreement, for the construction of the public structured parking garage that will serve the development and offset parking needs for Beacon Health System. This agreement assigns those funds and subjects the Commission to a subgrant agreement terms by GLC. Mr. Bauer explains the second of these agreements is a confirmation agreement. This asserts that READI funds can be used to reimburse the Commission for costs incurred that were not clearly specified in the development agreement with GLC (South Bend Medical Foundation demolition). It clarifies those responsibilities of the Commission that relate to the project funds. It also confirms certain aspects of the development agreement and commitments of both GLC and the Commission to cooperate in good faith to ensure success of the project. Linda Brotherson, Representative with Great Lakes Capital, stated that this agreement is making sure the project is moving along in a timely fashion and the READI funds are spent correctly. The confirmation agreement acts as a notice to commence that would typically be seen later in the project. Mr. Bauer also explained the process of the site, first is demolition, then a new parking lot would be constructed, the Board of Public Works issued an RFP for a construction manager to oversee the project, and this will keep the project within budget and on the completion schedule. Commissioner Eli Wax asked for a timeline update with the lease extension for the other buildings. Ms. Brotherson stated that we need to have the READI dollars spent by June 2025. Everything is tracking and we are not changing any dates. President Troy Warner expressed concern about deadlines for spending those funds and Ms. Brotherson stated that this agreement facilitates this process. Commissioner Relos asked about the 8% return in the agreement. Ms. Brotherson stated that it would track with the development agreement, and it is a return percentage and we would not be able to issue a notice to commence without reaching the 8%. Mr. Bauer explained that the risk with issuing a Notice to Commence is, parties could theoretically back out. However, with this new change of language, we're simply restating that and then clarifying that it will be considered as it relates to the economic negotiations of the rate for the parking license. She explained that the RDC has other funds, and we are trying CITY OF SOUTH BEND REDEVELOPMENT COMMISSION REGULAR MEETING –November 25, 2024 8 to meet their 66% of dollars spent. The READI 2.0 funds will need to be spent by December 2028. Mr. Bauer stated that this is a new condition added by the IDC. Matt Barrett asked if there is any additional liability incurred. Danielle Campbell Weiss, Assistant City Attorney, explained we are responsible for the entire project. If it goes South, we would also be responsible for the redevelopment authority portion as a fund holder, so if the funds would have to be repaid by GLC, we'd also have to reimburse them for those funds. Mr. Bauer explained that a parking garage constructed on the site is not something that is lacking in value, and if GLC ultimately were not able to deliver the mixed-use development that has been started, other developers would be able to use that garage and move forward. Upon a motion by David Relos for approval, seconded by Troy Warner, the motion carried unanimously; the Commission approved the Assignment Agreement as presented on November 25, 2024. 9. Confirmation Agreement (Great Lakes Capital) Upon a motion by Eli Wax for approval, seconded by Vivian Sallie, the motion carried unanimously; the Commission approved the Confirmation Agreement as presented on November 25, 2024. 6. Progress Reports A. Tax Abatement Erik Glavich, Director of Growth and Opportunity, stated that we will be bringing a tax abatement to the Council for the old Hope Rescue Mission building for rehabbing the building. B. Common Council None C. Other Caleb Bauer, Executive Director of Community Investment, stated that the Indiana Code does allow the Commission to meet to receive information only on commercial prospects. Without a need for the public notice requirement, we would like to briefly meet with the Commission after this meeting. Per that provision of Indiana code, to share some information. 7. Next Commission Meeting Thursday, December 12, 2024, 9:30 a.m. CITY OF SOUTH BEND REDEVELOPMENT COMMISSION REGULAR MEETING –November 25, 2024 9 8.Adjournment Thursday, November 25, 2024, 11:17 a.m. ______________________________ ______________________________ Vivan G. Sallie, Secretary Troy Warner, President City of South Bend Department of Administration & Finance Claims Allowance Request To:South Bend Redevelopment Commission From:Kyle Willis, City Controller Date:Tuesday, November 26, 2024 Pursuant to Indiana Code 36-4-8-7, I have audited and certified the attached claims and submit them for allowance in the following amounts: GBLN-0094469 $710,890.71 GBLN-0094915 $634,273.92 GBLN-0000000 $0.00 Total:$1,345,164.63 _______________________________ Kyle Willis The attached claims described above were allowed in the following total amount at a public meeting on the date stated below: South Bend Redevelopment Commission By:_______________________________ Name: Date: Attest:_______________________________ Name: V-00001188 Payment method: Voucher: Payment date: Vendor# V-00012266 Payment method: Voucher: Payment date: Vendor# V-00003121 NEAR NORTHWEST NEIGHBORHOO D CHK-Total RDCP-00033220 11/19/2024 Name Human Delta Inc. CHK-Total RDCP-00033221 11/19/2024 Name THK Law, LLP DRAW#3 Invoice# 1007 Invoice# 22 Financial Empowerment Center Model Line description Digital Storefront Program Line description Legal Services -300 E. Lasalle/ CCD 11/28/2024 $11,068.52 433-10-102-123-439300-­ PROJ00000565 Due date Invoice amount Financial dimensions 11/12/2024 $100,000.00 433-10-102-121-439300-- Due date Invoice amount Financial dimensions 11/28/2024 $2,449.50 429-10-102-121-431001-- PO-0033403 Purchase order PO-0026286 Purchase order PO-0029493 City of South Bend Department of Administration & Finance Claims Allowance Request To:South Bend Redevelopment Commission From:Kyle Willis, City Controller Date:Tuesday, December 3, 2024 Pursuant to Indiana Code 36-4-8-7, I have audited and certified the attached claims and submit them for allowance in the following amounts: GBLN-0095202 $785,069.79 GBLN-0095383 $1,000,750.00 GBLN-0000000 $0.00 Total:$1,785,819.79 _______________________________ Kyle Willis The attached claims described above were allowed in the following total amount at a public meeting on the date stated below: South Bend Redevelopment Commission By:_______________________________ Name: Date: Attest: _______________________________ Name: Expenditure approval RDC Payments-12/3/24 Pymt Run GBLN-0095202 Payment method: Voucher: Payment date: Vendor# V-00000472 V-00000472 Payment method: Voucher: Payment date: Vendor# V-00000828 Payment method: Voucher: Payment date: Vendor# V-00001234 Payment method: Voucher: Payment date: Vendor# CHK-Total RDCP-00033428 12/3/2024 Name DLZ IN DIANA LLC DLZ IN DIANA LLC CHK-Total RDCP-00033429 12/3/2024 Name INDIANA LANDMARKS CHK-Total RDCP-00033430 12/3/2024 Name OAKLAWN PSYCHIATRIC CENTER INC ACH-Total RDCP-00033431 12/3/2024 Name Invoice# 602847 603402 Invoice# 6327 Invoice# 11272024 Invoice# Line description Byer’s Softball Complex 2024 Renovation - Design Services Safe Routes to School - Kennedy Academy - Design Line description PL PSA Historic Building City Plan. Line description Purchase 425 E Madison -Earnest Money Line description Due date Invoice amount Financial dimensions 324-10-102-121-431000-- 12/11/2024 $80,770.00 PROJ00000498 324-10-102-121-431002-­ PROJ0000041112/13/2024 $18,215.00 Due date Invoice amount Financial dimensions 324-10-102-121-431000-- 12/13/2024 $16,500.00 PROJ00000440 Due date Invoice amount Financial dimensions 12/3/2024 $25,000.00 429-10-102-121-443000-- Due date Invoice amount Financial dimensions Purchase order PO-0029730 PO-0023413 Purchase order PO-0031491 Purchase order PO-0035045 Purchase order Expenditure approval RDC Payments-Wires-Nov 2024 GBLN-0095383 Payment method: Voucher: Payment date: Vendor# V-00001743 V-00001743 Payment method: Voucher: Payment date: Vendor# V-00014984 Wire-Total RDCP-00033615 11/30/2024 Name US BANK US BANK Wire-Total RDCP-00033616 11/14/2024 Name BLAIR ADAMS RET, LLC Invoice# Line description 2604249 Debt Service-Principal-2017 Economic Develop Rev Bonds (Eddy St Commons Phase II) 2604249 Debt Service-Interest-2017 Economic Develop Rev Bonds (Eddy St Commons Phase II) Invoice# Line description 10/24 INV Elwood Plaza -Earnest Money Reimbursement Due date 8/1/2024 8/1/2024 Due date Invoice amount Financial dimensions 436-10-102-121-438100- $415,000.00 $560,750.00 DS0163- 436-10-102-121-438200- DS0163- Invoice amount Financial dimensions 11/14/2024 $25,000.00 324-10-102-121-443000-- Purchase order Purchase order PO-0034782 Redevelopment Commission Agenda Item DATE: December 12, 2024 FROM: Denise Linn Riedl, CIO SUBJECT: Commuters Trust Funding Funding Source* (circle one) River West; River East; South Side; Douglas Road; West Washington; RDC General *Funds are subject to the City Controller's determination of availability; if funds are unavailable, as solely determined by the City Controller, then the authorization of the expenditure of such funds shall be void and of no effect. Purpose of Request: Innovation & Technology staff requests the Redevelopment Commission's approval of $200,000 to support the Commuters Trust program that promotes transportation equity in South Bend. Specifically, funds will go towards covering transportation costs incurred by participants who use the Ride Guarantee program to travel to and from work. Commuters Trust was launched in 2019 with funds from the Bloomberg Philanthropies Mayor’s Challenge to help individuals overcome transportation barriers. In partnership with local employers and nonprofits, the program provides subsidized transportation options (Uber, Lyft and Transpo) to residents living in and around South Bend. In 2024, the program started transitioning from being a philanthropic pilot to public-private partnership that is run by and funded by the City. Since launching in 2019, Commuters Trust has partnered with 18 local employers, providing over 500 employees with rides to and from work. This has resulted in roughly 35,000+ Uber and Lyft Rides and 135,000+ Transpo rides. Primarily, this funding will be used to subsidize the cost of transportation to the employer and program participants, sharing up to 67% of total transportation costs. Any remaining funds will be used for legal and accounting support, printing supplies, advertisement, IT support, technical software, and survey distribution. Please do not hesitate to contact Driedl@southbendin.gov for any additional information. _________________________Pres/V-Pres ATTEST: __________________Secretary Date: ____________________ APPROVED Not Approved SOUTH BEND REDEVELOPMENT COMMISSION South Bend Redevelopment Commission 227 West Jefferson Boulevard, Room 1308, South Bend, Indiana Redevelopment Commission Agenda Item DATE : 12/12/2024 FROM: Erin Michaels – Property Development Manager SUBJECT: Opening of Bids for 214 W. Wayne St. Funding Source* (circle) River West; River East; South Side; Douglas Road; West Washington; RDC General; Riv. East Res. * Funds are subject to the City Controller's determination of availability; if funds are unavailable, as solely determined by the City Controller, then the authorization of the expenditure of such funds shall be void and of no effect. PURPOSE OF REQUEST: Opening of Bids for 214 W. Wayne St. SPECIFICS: The Redevelopment Commission (RDC) issued a Notice of Intended Disposition and requested bids for property located at 214 W. Wayne St. Bids are due at 9:00 a.m. on December 12, 2024. Any and all bids received by that time will be publicly opened and read aloud at the December 12th RDC meeting. _________________________Pres/V-Pres ATTEST: __________________Secretary Date: ____________________ APPROVED Not Approved SOUTH BEND REDEVELOPMENT COMMISSION South Bend Redevelopment Commission 227 West Jefferson Boulevard, Room 1308, South Bend, Indiana Redevelopment Commission Agenda Item DATE : 12/12/2024 FROM: Patrick Sherman SUBJECT: Studebaker Museum HVAC Project Funding Source* (circle) River West; River East; South Side; Douglas Road; West Washington; RDC General; Riv. East Res. * Funds are subject to the City Controller's determination of availability; if funds are unavailable, as solely determined by the City Controller, then the authorization of the expenditure of such funds shall be void and of no effect. PURPOSE OF REQUEST: Public Works solicited quotes for the replacement of two failing HVAC units at the Studebaker Museum as part of planned capital improvements. We would like to request $15,000 in order to award the project . SPECIFICS: RDC previously approved $150K for two capital projects that are needed at the Studebaker Museum. Those two projects were renovation work on the large skylight, and the replacement of two failing HVAC units that also use refrigerant that is no longer useable because of EPA guidelines. The skylight project came in within budget and was awarded at the 11/26/2024 BPW meeting. At that same meeting, the Board also opened quotes for the HVAC project. The lowest responsive quote came in about $15K above budget. The work is needed at the Museum, where a stable temperature and humidity environment is important for the maintenance of the collection. We would like to be able to award the quote, and ensure this important work is completed. _________________________Pres/V-Pres ATTEST: __________________Secretary Date: ____________________ APPROVED Not Approved SOUTH BEND REDEVELOPMENT COMMISSION South Bend Redevelopment Commission 227 West Jefferson Boulevard, Room 1308, South Bend, Indiana Redevelopment Commission Agenda Item DATE : December 12, 2024 FROM: Charlotte Brach SUBJECT: Budget Request – Riverfront West Survey Funding Source* (circle) River West; River East; South Side; Douglas Road; West Washington; RDC General; Riv. East Res. * Funds are subject to the City Controller's determination of availability; if funds are unavailable, as solely determined by the City Controller, then the authorization of the expenditure of such funds shall be void and of no effect. PURPOSE OF REQUEST: Budget request of $150,000 for survey work for the Riverfront West Infrastructure Improvements Project. SPECIFICS: This request will cover the cost of a survey for the area bounded by Monroe to the South, Jefferson/Wayne to the North, the River to the East, and Michigan Street to the West. The work will include a topographic survey of the area and utility locating. This will inform us of the next steps for design of the new roadway network and utility layout planned for this area to support future developments. _________________________Pres/V-Pres ATTEST: __________________Secretary Date: ____________________ APPROVED Not Approved SOUTH BEND REDEVELOPMENT COMMISSION South Bend Redevelopment Commission 227 West Jefferson Boulevard, Room 1308, South Bend, Indiana Redevelopment Commission Agenda Item DATE : 12/12/2024 FROM: Joseph Molnar – Assistant Director of Growth & Opportunity SUBJECT: Second Amendment Purchase Agreement - Advantix Funding Source* (circle) River West; River East; South Side; Douglas Road; West Washington; RDC General; Riv. East Res. * Funds are subject to the City Controller's determination of availability; if funds are unavailable, as solely determined by the City Controller, then the authorization of the expenditure of such funds shall be void and of no effect. PURPOSE OF REQUEST: Second Amendment of the Advantix Purchase Agreement to extend closing deadline SPECIFICS: On July 13th 2023, the RDC approved a Purchase Agreement with Advantix Development Corporation for land at Lincoln Way West and Marion for the development of affordable housing. Advantix has been awarded Low Income Housing Tax Credits and is currently in the process of marketing those credits which has taken longer than anticipated. In this agreement a Contingency Date of December 31, 2024 is specified and the Contingency Date shall also be the Closing Date. Advantix has requested that the Contingency Date be extended to June 30, 2025. There are no other substantive changes to this agreement in the proposed Second Amendment. Staff requests approval. _________________________Pres/V-Pres ATTEST: __________________Secretary Date: ____________________ APPROVED Not Approved SOUTH BEND REDEVELOPMENT COMMISSION {20220643.DOCX} SECOND AMENDMENT TO REAL ESTATE PURCHASE AGREEMENT This SECOND AMENDMENT TO REAL ESTATE PURCHASE AGREEMENT (this “Second Amendment”) is made and entered into to be effective as of the 12th day of December, 2024, by and between South Bend Redevelopment Commission (“Seller”), as Seller, and Advantix Development Corporation, an Indiana non-profit corporation, with its registered address being 500 SE 10th Street, Evansville, Indiana (“Buyer”), as Buyer (each a “Party” and collectively, the “Parties”). RECITALS A. Seller and Buyer entered into that certain Real Estate Purchase Agreement, dated effective as of July 13, 2023 as amended by that certain First Amendment to the Real Estate Purchase Agreement, dated effective July 27, 2023 (the “Agreement”), for the purchase and sale of certain real property located in the in St. Joseph County, City of South Bend, State of Indiana as more particularly described in Exhibit A of the Agreement (the “Real Estate”). All capitalized terms used but not otherwise defined herein shall have the meanings ascribed to such terms in the Agreement. B. Seller and Buyer now desire to amend the Agreement in order to provide for an extension of the Contingency Date thereunder and to address certain other matters, all as set forth hereunder. AGREEMENT NOW, THEREFORE, in consideration of these premises, and the mutual covenants and promises contained herein, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, Buyer and Seller hereby agree as follows: 1. Recitals. The recitals set forth above, including each and every recital contained therein, are incorporated into and made a part of this Amendment as though fully set forth herein. 2. Amendments. The Agreement is hereby amended as follows: a)The first sentence of Section 4 C. of the Agreement shall be amended and replaced with the following: If at any time on or before June 30, 2025 (the “Contingency Date”), Buyer determines, for any reason, in Buyer’s sole discretion, that the Property or the transaction described herein is unacceptable to Buyer, then Buyer shall have the right to terminate this Agreement by giving written notice of termination to Seller at any time on or before the Contingency Date in which event, at Buyer’s election, all Earnest Money shall be returned to Buyer (“Buyer’s Contingency”). 3. Entire Agreement; Conflict. Except as otherwise stated herein, all other terms, conditions and agreements contained in the Agreement remain unmodified and in full force and effect. The Parties hereby expressly reaffirm their respective obligations under the Agreement, and unless expressly modified by this Second Amendment, the terms and provisions of the Agreement remain in full force and effect. To the extent a conflict exists between the terms of this Second Amendment and the Agreement, the terms of this Second Amendment shall control. {20220643.DOCX} 2 4. Capitalized Terms. Capitalized Terms used in this Second Amendment will have the same meanings set forth in the Agreement, except as otherwise stated herein. 5. Counterparts; Electronic or Facsimile Transmission . This Second Amendment may be executed in counterparts which, when combined, shall constitute one instrument. The electronic or facsimile transmission of a signed counterpart of this Second Amendment shall be binding upon the party whose signature is contained on the transmitted copy. [Signature Page Follows.] {20220643.DOCX} IN WITNESS WHEREOF, Buyer and Seller have executed this Second Amendment to Real Estate Purchase Agreement to be effective as of the date set forth above. “BUYER”: Advantix Development Corporation, an Indiana non-profit corporation By: Timothy L. Martin, its sole member “SELLER”: South Bend Redevelopment Commission By: Troy Warner, President Attest: Vivian Sallie, Secretary South Bend Redevelopment Commission 227 West Jefferson Boulevard, Room 1308, South Bend, Indiana Redevelopment Commission Agenda Item DATE : 12/12/2024 FROM: Joseph Molnar – Assistant Director of Growth & Opportunity SUBJECT: Certificate of Completion – Cultivate Food Rescue Funding Source* (circle) River West; River East; South Side; Douglas Road; West Washington; RDC General; Riv. East Res. * Funds are subject to the City Controller's determination of availability; if funds are unavailable, as solely determined by the City Controller, then the authorization of the expenditure of such funds shall be void and of no effect. PURPOSE OF REQUEST: Issue Certificate of Completion for Cultivate Food Rescue SPECIFICS: On July 28, 2022, the RDC and Cultivate Culinary School and Catering entered into a Real Estate Purchase Agreement (the “Agreement”) for property located at 1503-1505 Prairie in order to build a new cold storage facility. Cultivate Culinary School & Catering have completed construction of the new cold storage facility and has performed all of the Buyer’s Post-Closing Development Obligations as required under the Purchase Agreement and provided the appropriate documentation. - Within Sixty (60) Months after Closing expend no less than $3,000,000 on improvements to the site o Cultivate expended greater than $3,000,000 on improvements to the site and has completed construction in Twenty-Six (26) months and has provided satisfactory records showing the amount expended. - Commence Construction within Thirty-Six Months of Closing Date o Cultivate began and completed construction within Twenty-Six (26) months of Closing Date - Develop a cold storage food facility no less than 12,000 SF in area o Cultivate constructed a cold storage facility of 23,240 SF in area - Employe a minimum of Twelve (12) full-time employees o Cultivate has confirmed they employ Twenty-Two (22) full-time employees at this facility Staff requests approval. _________________________Pres/V-Pres ATTEST: __________________Secretary Date: ____________________ APPROVED Not Approved SOUTH BEND REDEVELOPMENT COMMISSION CROSS REFERENCE: Document No.2022-28744, recorded October 4, 2022 CERTIFICATE OF COMPLETION This Certificate of Completion (this “Certificate”) is issued on December 12, 2024, by the City of South Bend, Indiana, Department of Redevelopment, acting by and through the South Bend Redevelopment Commission (the “Commission”), pursuant to the Real Estate Purchase Agreement by and between the Commission and Cultivate Culinary School and Catering, Inc. (the “Buyer”), dated July 28, 2022 (the “Agreement”). The Commission states as follows: 1. Pursuant to the Agreement, the Commission conveyed to the Buyer the real property described in attached Exhibit A (the “Property”) by the special warranty deed recorded on October 4, 2022, as Document No. 2022-28744 in the Office of the Recorder of St. Joseph County, Indiana (the “Deed”). 2. Section 11 of the Agreement established certain obligations of the Buyer following its acceptance of the Deed from the Commission (the "Buyer’s Post-Closing Development Obligations"). The Commission hereby acknowledges and affirms that the Buyer has performed all of the Buyer’s Post-Closing Development Obligations as required under the Agreement and has provided satisfactory evidence of the same. 3. This Certificate will serve as a conclusive determination of the Buyer’s satisfaction of the Buyer’s Post-Closing Development Obligations and, upon recordation, will constitute a full release of the Commission’s reversionary interest in the Property established under the Deed and Section 11 of the Agreement. 4. This Certificate does not amend or otherwise alter the Agreement, and this Certificate shall be binding upon the Commission and its successors and assigns and shall inure to the benefit of the Buyer and her successors in interest. [Signature page follows.] SOUTH BEND REDEVELOPMENT COMMISSION ______________________________ Troy Warner, President ATTEST: ______________________________ Vivian Sallie, Secretary STATE OF INDIANA ) ) SS: ST. JOSEPH COUNTY ) Before me, the undersigned, a Notary Public, in and for said County and State, personally appeared Troy Warner and Vivian Sallie, known to me to be the President and Secretary, respectively, of the South Bend Redevelopment Commission and acknowledged the execution of the foregoing Certificate of Completion. IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed my official seal on the ____ day of ____________ 20__. My Commission Expires: ____________________________________ Notary Public _______________________ Residing in St. Joseph County, Indiana I affirm, under the penalties for perjury, that I have taken reasonable care to redact each Social Security number in this document, unless required by law. /s/ Danielle Campbell Weiss This instrument was prepared by Danielle Campbell Weiss, Senior Assistant City Attorney, 1200 S. County-City Building, 227 W. Jefferson Blvd., South Bend, Indiana 46601. EXHIBIT A Description of Property Tax ID No. 018-8052-2114 Parcel Key Number: 71-08-14-179-002.000-026 Legal Description: Lot 1 Prairie Ave Minor Sub $5997 7-16-04 NP5997 7-16-04 Commonly known as: 1503 Prairie Ave, South Bend, IN 46613 Tax ID No. 018-8052-211401 Parcel Key Number: 71-08-14-179-004.000-026 Legal Description: Lot 2 Prairie Ave Minor Sub #5997 7-16-04 NP5997 7-16-04 Commonly known as: 1503 Prairie Ave, South Bend, IN 46613 South Bend Redevelopment Commission 227 West Jefferson Boulevard, Room 1308, South Bend, Indiana Redevelopment Commission Agenda Item DATE : 12/12/2024 FROM: Erin Michaels – Property Development Manager SUBJECT: First Amendment to South Bend Bike Garage Lease Funding Source* (circle) River West; River East; South Side; Douglas Road; West Washington; RDC General; Riv. East Res. * Funds are subject to the City Controller's determination of availability; if funds are unavailable, as solely determined by the City Controller, then the authorization of the expenditure of such funds shall be void and of no effect. PURPOSE OF REQUEST: First Amendment to Lease with South Bend Bike Garage at the Main Wayne Parking Garage SPECIFICS: On October 24, 2024, the RDC approved a Lease with the South Bend Bike Garage to rent a portion of the ground floor of the Main Wayne Parking Garage located at 119 W Wayne St which included access to the basement for storage. Staff now believe that it would be beneficial for the South Bend Bike Garage to have access to the full ground floor retail space and due to the added space basement access is no longer needed. There are no other substantive changes proposed in this amendment. _________________________Pres/V-Pres ATTEST: __________________Secretary Date: ____________________ APPROVED Not Approved SOUTH BEND REDEVELOPMENT COMMISSION FIRST AMENDMENT TO LEASE AGREEMENT This First Amendment to Lease Agreement (“First Amendment”) is made effective as of December 12, 2024 (the “Effective Date”) by the City of South Bend, Indiana, Department of Redevelopment, acting by and through its governing body, the South Bend Redevelopment Commission (the “Landlord”) and South Bend Bike Garage Inc, an Indiana Nonprofit Corporation (“Tenant” and collectively with the Landlord, the “Parties”). Each of the Parties may be referred to in this Amendment as a “Party.” Recitals A. The Parties entered into a Lease Agreement dated October 24, 2024 (the “Lease”), in which they agreed the Tenant would lease from the Landlord certain portions of the real property commonly known as 119 W. Wayne Street., South Bend, Indiana 46601, parcel number 71-08-12-157-002.000-026 (the “Property”). B. Tenant has requested to modify the rented portion of the premises of the Lease, and Landlord believes a modification of the rented portion of the premises is in the best interests of the health, safety, and welfare of the City and its residents. C. The Parties therefore now desire to modify certain portions of the Lease as further set forth herein. NOW, THEREFORE, in consideration of the foregoing and the mutual covenants and promises contained in this First Amendment and the Lease and for other good and valuable consideration, the receipt of which is hereby acknowledged, the Parties agree as follows: 1. Section C. of the RECITALS shall be deleted in its entirety and replaced with the following: C. Landlord and Tenant desire to enter into a lease, under which Landlord will lease to Tenant a portion of the Property comprised of approximately 5,000 square feet of commercial space located on the first (main) floor of the building and excluding all portions of the lower (basement) level of the building. 2. The phrase “1,680 square feet of commercial space located on the ground floor and including the lower level” shall be deleted from Section 1.1.(a)and replaced with the phrase “5,000 square feet of commercial space located on the ground floor (excluding the basement)”. 3. Exhibit B shall be deleted in its entirety and replaced with the Exhibit B attached to this First Amendment. 4. Unless expressly modified by this First Amendment, the terms and provisions of the Lease remain in full force and effect. 5. Capitalized terms used in this First Amendment will have the meanings set forth in the Lease unless otherwise stated herein. 6. The recitals set forth above are hereby incorporated into the operative provisions of this First Amendment. 7. This First Amendment will be governed and construed in accordance with the laws of the State of Indiana. 8. This First Amendment may be executed in separate counterparts, each of which when so executed shall be an original, but all of which together shall constitute one and the same instrument. Any electronically transmitted version of a manually executed original shall be deemed a manually executed original. Signature Page Follows IN WITNESS WHEREOF, the undersigned have executed this First Amendment as of the date set forth after their signatures. “LANDLORD” SOUTH BEND REDEVELOPMENT COMMISSION By: Troy Warner, President ATTEST: Vivian G. Sallie, Secretary Date: _____________ SOUTH BEND BIKE GARAGE an Indiana Nonprofit Corporation By:Steven Burnside Its: President Date:12/05/2024 EXHIBIT B Description of Premises Approximately 5,000 square feet of commercial space on the ground (1st) floor, all of which is within the Building commonly referred to as 119 W Wayne Street. Order Number: Classification: Package: Additional Options: Total payment: Job Details LSBN0199584 Govt Public Notices General Package 1 Affidavit $0.00 $44.00 Account Details City of South Bend/ Neighborhood Services & Enfo 227 W Jefferson BLVD # 1400S South Bend, IN � 46601-1830 574-235-9371 lhensley@southbendin.gov City of South Bend/ Neighborho South Bend Tribune All Zones From:South Bend Legals To:Laura Hensley Subject:Thank you for placing your order with us. Date:Tuesday, November 26, 2024 8:09:59 AM THANK YOU for your ad submission! This is your confirmation that your order has been submitted. Below are the details of your transaction. 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South Bend Redevelopment Commission 227 West Jefferson Boulevard, Room 1308, South Bend, Indiana Redevelopment Commission Agenda Item DATE : December 9, 2024 FROM: Tim Corcoran, Chris Dressel SUBJECT: Amendment of River West Development Area - Resolution No. 3622 Funding Source* (circle) River West; River East; South Side; Douglas Road; West Washington; RDC General; Riv. East Res. * Funds are subject to the City Controller's determination of availability; if funds are unavailable, as solely determined by the City Controller, then the authorization of the expenditure of such funds shall be void and of no effect. PURPOSE OF REQUEST: Confirming Resolution to amend the River West Development Area (RWDA) SPECIFICS: This Confirming Resolution finalizes the process of amending the Development Plan and boundary for the RWDA. By amending this plan to realign the boundary with an updated legal description and add properties to the acquisition list: all reflected in the updated development area plan, the Commission will be able to strategically focus its resources on current priorities. The proposed amendment to the Plan is consistent with the inter-related goals of: Fiscal stewardship; Economic development; and a Plan-driven redevelopment agenda. By amending the plan and realigning its boundaries, the Commission will be able to strategically focus its resources on current priorities. • On October 24, 2024, the Commission approved Declaratory Resolution No. 3611 beginning the process of amending the RWDA. • On November 18, 2024, the South Bend Plan Commission approved Resolution No. 2024-2, issuing a Written Order which approved, ratified, and confirmed the Commission’s Declaratory Resolution and found it conforms to the plan of development for the City. • On November 25, 2024, the Common Council approved Resolution No. 24-41, which approved, ratified, and confirmed the Area Plan Commission’s Written Order. Staff requests approval of Resolution No. 3622 to conclude the process of amending the Plans for the RWDA. _________________________Pres/V-Pres ATTEST: __________________Secretary Date: ____________________ APPROVED Not Approved SOUTH BEND REDEVELOPMENT COMMISSION RESOLUTION NO. 3622 RESOLUTION OF THE CITY OF SOUTH BEND REDEVELOPMENT COMMISSION CONFIRMING A DECLARATORY RESOLUTION AND MODIFYING AND APPROVING AN AMENDED AND RESTATED DEVELOPMENT PLAN FOR THE RIVER WEST DEVELOPMENT AREA WHEREAS, the South Bend Redevelopment Commission (the “Commission”), governing body of the City of South Bend (the “City”) Department of Redevelopment (the “Department”) and the Redevelopment District of the City of South Bend, Indiana (the “Redevelopment District”), exists and operates under the provisions of the Redevelopment of Cities and Towns Act of 1953 which has been codified in Indiana Code 36-7-14, as amended from time to time (the “Act”); and WHEREAS, the Commission previously adopted and confirmed a declaratory resolution in 2014 (i) consolidating into what had been previously known as the Airport Economic Development Area certain territory of what had been previously known as the South Bend Central Development Area and the West Washington Chapin Development Area to form the River West Development Area (the “Existing Area”); (ii) designating and declaring certain areas within the City to be economic development areas and allocations areas for purposes of tax increment financing to expand the Existing Area and related allocation area; (iii) removing certain territory from the Existing Area; (iv) terminating the allocation provisions relating to the former Downtown Medical Services District in the City; (v) adding certain parcels of property to the acquisition list for the Existing Area; (vi) transferring certain property previously included on the Central Development Area acquisition list to the Existing Area acquisition list and (vii) transferring certain property previously included on the West Washington Chapin Development Area acquisition list to the Existing Area acquisition list; and (viii) approving an amendment to the development plan for the Existing Area; and WHEREAS, in 2019, the Commission, adopted and confirmed a declaratory resolution (i) removing certain territory from the Existing Area; (ii) moving territory from the Existing Area to the South Side Development Area; (iii) transferring territory from the West Washington Chapin Development Area to the Existing Area; (iv) adding certain territory to the Existing Area (the “First Expansion Area”); and (v) amending and restating the Existing Plan; and WHEREAS, on October 24, 2024, the Commission approved and adopted its Resolution No. 3611 entitled “Resolution of the South Bend Redevelopment Commission Amending the Boundaries of the River West Development Area and the River West Development Area Allocation Area No. 1, Amending and Restating the Development Plan for Said Area and Regarding Related Matters” (the “River West Declaratory Resolution”), a copy of which is attached hereto as Exhibit A; and WHEREAS, the River West Declaratory Resolution (i) designated and declared certain areas within the City to be redevelopment areas and an allocation area for purposes of tax increment financing to expand the First Expansion Area (collectively, the “Second Expansion Area” and with the First Expansion Area, the “River West Area”); (ii) added certain parcels of property to the River West Area property acquisition list; and (iii) approved a second amended and restated development plan for the River West Area (the “River West Plan”); and 2 WHEREAS, the City of South Bend Plan Commission, on November 18, 2024, approved and adopted an Order (the “Plan Commission Order”) determining that the River West Declaratory Resolution and the River West Plan conform to the plan of development for the City and approved the River West Declaratory Resolution and the River West Plan; and WHEREAS, pursuant to Section 16 of the Act, the Common Council of the City (the “Common Council”), on November 25, 2024, adopted a resolution which approved the River West Declaratory Resolution, the River West Plan and the Plan Commission Order; and WHEREAS, the Commission caused to be published and delivered the notices required by Section 17 and 17.5 of the Act, concerning the River West Declaratory Resolution and the River West Plan; and WHEREAS, at the hearing (the “Public Hearing”) held by the Commission on December 12, 2024 the Commission heard all persons interested in the proceedings and received _________ written remonstrances that had filed and considered those written remonstrances that were filed, if any, and all evidence presented; and WHEREAS, subsequent to the adoption of the River West Declaratory Resolution and prior to the approval of the Common Council, minor modifications to the language of the River West Plan were made which modifications did not substantively change the activities described therein; and WHEREAS, the Commission now desires to take final action determining the public utility and benefit of the River West Plan and the proposed development activities for the River West Area, modifying and approving the River West Plan, and confirming the River West Declaratory Resolution, in accordance with Section 17 of the Act; NOW, THEREFORE, BE IT RESOLVED by the South Bend Redevelopment Commission, as follows: 1. After considering the evidence presented at the Public Hearing, the Commission hereby confirms the findings and determinations, designations and approving and adopting actions contained in the River West Declaratory Resolution. 2. After considering the evidence presented at the Public Hearing, the Commission hereby finds and determines that it will be of public utility and benefit to proceed with the proposed activities set forth in the River West Plan, and the River West Plan, as modified as described above, is hereby approved in all respects. 3. The Commission hereby specifically finds and determines, based on its review of the River West Area and its reasonable expectations relating to expected growth of assessed value in the River West Area, that the adoption of the allocation provision with respect to the Expansion Area will result in new property taxes in the River West Area that would not have been generated but for the adoption of the allocation provision. 4. The River West Declaratory Resolution is hereby confirmed. 5. This Resolution constitutes final action, pursuant to Section 17(d) of the Act, by the Commission determining the public utility and benefit of the River West Plan and the proposed 3 activities and confirming the River West Declaratory Resolution pertaining to the River West Area. 6. The Clerk of the Commission is directed to record and file the final action taken by the Commission pursuant to the requirements of Sections 17(d) of the Act. 4 ADOPTED AND APPROVED at a meeting of the South Bend Redevelopment Commission held on the 12th day of December 2024. SOUTH BEND REDEVELOPMENT COMMISSION Troy Warner, President ATTEST: Vivian G. Sallie, Secretary 5 EXHIBIT A RIVER WEST DECLARATORY RESOLUTION (See attached) DMS 14572906v1 NOTICE OF PUBLIC HEARING ON DESIGNATING AND AMENDING THE BOUNDARIES OF THE RIVER WEST DEVELOPMENT AREA AND THE RIVER WEST DEVELOPMENT AREA ALLOCATION AREA NO. 1 AND AMENDING AND RESTATING THE RIVER WEST DEVELOPMENT PLAN Notice is hereby given that the South Bend Redevelopment Commission (the "Commission") approved and adopted a declaratory resolution (the “Resolution”) on October 24, 2024, which Resolution (i) designates and declares certain areas within the City to be redevelopment areas and an allocation area for purposes of tax increment financing to expand the existing River West Development Area (the “River West Area”); (ii) adds certain parcels of property to the River East Area property acquisition list; and (iii) approves an amended and restated development plan for the River West Area (the “River West Plan”). Notice is further given that the Commission will conduct a public hearing on Thursday, December 12, 2024, at 9:30 a.m. (local time), 227 West Jefferson Boulevard, Room 1308, South Bend, Indiana, at which time the Commission will hear all persons interested in the proceedings and consider the objections of any person who has filed a written remonstrance to the proposed amendments within the filing period and will consider taking final action on the Resolution. This public hearing will also be live streamed at the following link: https://tinyurl.com/RDC-Meeting-2T Written remonstrances to the Resolution and the actions provided for therein must be filed with the Commission at the County-City Building, Room 1400 S, 227 West Jefferson Boulevard, South Bend, Indiana 46601 by 9:00 a.m. (local time) on Wednesday, December 11, 2024. Notice is further given that maps and plats of the River West Area showing the amendments have been prepared and can be inspected along with the Resolution and the River West Plan at the office of the Commission at the County-City Building, Room 1400 S, 227 West Jefferson Boulevard, South Bend, Indiana 46601. Troy Warner, President City of South Bend Redevelopment Commission To be published in the South Bend Tribune on November 29, 2024. DMS 14419978v1 SOUTH BEND (INDIANA) REDEVELOPMENT COMMISSION STATEMENT DISCLOSING THE IMPACT OF AMENDING THE RIVER WEST DEVELOPMENT AREA AND RIVER WEST ALLOCATION AREA 1 The City of South Bend (the “City”) Redevelopment Commission (the “Commission”) is required by Indiana Code 36-7-14, as amended (the “Act”), to provide a statement disclosing the impact of amending a tax allocation provision on the overlapping taxing units. This impact statement discloses and explains the impact on the overlapping taxing units caused by amending the development area and allocation area and capturing Tax Increment (as hereinafter defined). AMENDMENT OF THE AREA, ALLOCATION AREA, AND THE PLAN The Commission adopted Declaratory Resolution No. 919 on February 23, 1990 (as subsequently amended, the “Declaratory Resolution”) establishing the Airport Economic Development Area (the “Original Area”) and a coterminous allocation area (“Original Allocation Area”) and approving an economic development plan for the Original Area (the “Original Plan”). On August 28, 2014, the Commission adopted Resolution No. 3229 amending the Declaratory Resolution to expand, and rename as the River West Development Area, the Original Area, including consolidation with existing allocation areas and transfer of properties from existing allocation areas, (as amended, the “Existing Area”) and the Original Allocation Area (as amended, the “Existing Allocation Area”) and to amend the Original Plan (as amended, the “Existing Plan”). The Existing Area stretches from segments of the northwest and southwest portion of the City's corporate limits in addition to downtown, specifically, South Bend - German Township, South Bend - Portage Township, and South Bend - Warren Township. On June 13, 2019, the Commission adopted Resolution No. 3478 further amending the Original Declaratory Resolution to (1) remove certain territory from the Existing Area (the “Removed Territory”), (2) transfer territory from the Existing Area to the South Side Development Area (the “South Side Territory”), (3) transfer territory from the West Washington Chapin Development Area to the Existing Area (the “Transferred Area”), (4) designate the Transferred Area as part of the Existing Allocation Area (collectively, the “Allocation Area”), (5) add certain territory to the Existing Area (collectively, the “2019 Expansion Area” and with the Transferred Territory and the Existing Area and without the Removed Territory and the South Side Territory, the “Area”), (6) designate the Expansion Area as an allocation area (the “Expansion Allocation Area”) within the Existing Allocation Area, and (7) amend and restate the Existing Plan (as amended and restated, the “Plan”). The Allocation Area, as amended, and Expansion Allocation Area are referred to collectively as the “River West Allocation Area”. On October 10, 2024, the Commission adopted Resolution No. 3606 to further amend the Declaratory Resolution (the “2024 Amending Resolution”) to (1) add certain territory to the Area (the “Expansion Areas” and with the Area, the “Amended Area”), (2) designate the Expansion Areas as an allocation area (the “Expansion Allocation Area” and with the River West Allocation Area, the “Amended River West Allocation Area”), and (3) amend and restate the Plan (the “Amended and Restated Plan”). The Expansion Areas are located within the South Bend – Portage Township and South Bend – German Township taxing districts. The Declaratory Resolution, as amended, allows for the capture of Tax Increment (defined herein) resulting from the growth in all non-residential real property and certain residential real property assessed value within the River West Allocation Area in excess of the base assessed value defined in the Act. In the 2024 Amending Resolution, the Commission finds that the Expansion Areas need redevelopment to an extent that cannot be corrected by regulatory processes or by the ordinary operations of private enterprise without resort to the powers allowed under the Act, and that the public health and welfare will be benefitted by the redevelopment of the Expansion Areas. The Commission also finds that the Amended and Restated Plan conforms to other development and redevelopment plans of the City. The 2024 Amending Resolution allows for the capture of real property taxes generated from incremental assessed value in the Expansion Allocation Area. Tax Increment consists of all property tax proceeds from the assessed valuation of non-single-family residential real property in the Expansion Allocation Area as of the assessment date in excess of the base assessed valuation described in Section 39(b)(1) of the Act, multiplied by the current property tax rate, excluding any rate established by a post-2009 referendum and, any post December 31, 2022 Fire Territory rate established (referred to throughout as “Tax Increment”). The base assessed value SOUTH BEND (INDIANA) REDEVELOPMENT COMMISSION STATEMENT DISCLOSING THE IMPACT OF AMENDING THE RIVER WEST DEVELOPMENT AREA AND RIVER WEST ALLOCATION AREA 2 AMENDMENT OF THE AREA, ALLOCATION AREA, AND THE PLAN (Cont’d) means the net assessed value of all the property in an allocation area as finally determined for the assessment date immediately preceding the effective date of a declaratory resolution establishing the allocation area pursuant to Section 39 of the Act. The Expansion Allocation Area will have a base assessment date of January 1, 2024 and the base assessment dates of the River West Allocation Area is unchanged. The Expansion Allocation Area will expire no later than 25 years after the date on which the first obligation is incurred to pay principal and interest on bonds or lease rentals on leases payable from Tax Increment, or as otherwise required by law. The expiration dates of the other components of the Amended River West Allocation Area will be unchanged. PROJECT SUMMARY In order to accomplish the Amended and Restated Plan, the Commission plans to undertake certain public infrastructure projects listed in the Amended and Restated Plan that are in, serving or benefiting the Amended Area (the “Projects”). The Commission intends to utilize the Tax Increment generated by Future Development (defined herein), along with Tax Increment currently being generated within the River West Allocation Area to fund the Projects in order to facilitate future development within the Expansion Allocation Area that would not occur without the use of Tax Increment to fund the Projects (the “Future Development). The Commission may issue bonds or enter into leases payable from Tax Increment to fund the Projects. ESTIMATED TAX INCREMENT The Commission currently captures the Tax Increment in the River West Allocation Area, which is located within three taxing districts: South Bend – Portage Township, South Bend – German Township, and South Bend – Warren Township. Per the St. Joseph County Auditor’s office, the total existing incremental assessed value in the River West Allocation Area is $587,428,461. The incremental assessed value for the South Bend – Portage Township, South Bend – German Township, and South Bend – Warren Township are each multiplied by their respective certified 2024 tax rates, less the combined South Bend Community School Corporation (the "School Corporation") referendum rates of $0.3840. After multiplying by the respective net tax rates and after the application of the Circuit Breaker Tax Credit, the estimated annual real property net Tax Increment generated in the River West Allocation Area is $20,944,420. The Expansion Allocation Area is located within the South Bend – Portage Township and South Bend – German Township taxing districts. The Commission intends to capture the real property Tax Increment from Future Development in the Expansion Allocation Area. For the purposes of this analysis, the estimated Tax Increment from the Future Development is based on an illustrative incremental real property assessed value of $10,000,000 in each of the two taxing districts in which the Expansion Allocation Areas are located. Holding all else constant, the increase in the assessed value of the overlapping taxing units due to the Future Development results in an estimated tax rate decrease in the School Corporation's Debt Referendum tax rate of $0.0001. The estimated incremental assessed value is multiplied by their respective tax rates, net of the School Corporation's post-2009 referendum rates of $4.9708 for South Bend - Portage Township and $4.375 for South Bend - German Township. The estimated annual real property Tax Increment generated in South Bend - Portage Township is $361,480 and the estimated annual real property Tax Increment generated in South Bend - German Township is $361,070, after the application of the Circuit Breaker Tax Credit and accounting for the impact of the Local Income Tax Property Replacement Credit (the "LIT PTRC"). The actual assessed value of the Future Development will be determined by the St. Joseph County Assessor upon completion and the actual assessed value may be materially different from the values used in this analysis. No adjustment for future statewide reassessments or trending was made in this analysis. Future tax rates and assessed values may differ from the tax rates and assessed values used in this analysis, and the differences could have a material impact on the actual Tax Increment but should not change the impact of the Expansion Allocation Area on the overlapping taxing units. See the sections below for additional information about the recent legislative changes as they relate to property tax changes. The calculation of Tax Increment may not include a tax rate that is imposed as a result of a referendum passed after 2009, nor may it include a tax rate associated with a fire territory if the fire territory is established after SOUTH BEND (INDIANA) REDEVELOPMENT COMMISSION STATEMENT DISCLOSING THE IMPACT OF AMENDING THE RIVER WEST DEVELOPMENT AREA AND RIVER WEST ALLOCATION AREA 3 ESTIMATED TAX INCREMENT (Cont’d) December 31, 2022. Currently, a post-2009 referendum tax rate is in place in the South Bend - Portage Township, the South Bend – German Township, and the South Bend - Warren Township taxing districts. Assuming no change in law, any future referendum-approved tax rates will not be included in the calculation of Tax Increment in the Expansion Allocation Area. The incremental assessed value that will result from the Future Development or any additional development will be included in the tax base of the applicable taxing unit for the purposes of calculating the property tax levy associated with a referendum-approved tax rate. Circuit Breaker Tax Credits (Property Tax Caps) Article 10, Section 1 of the Constitution of the State of Indiana (the “Constitutional Provision”) provides that, for property taxes first due and payable in 2012 and thereafter, the Indiana General Assembly shall, by law, limit a taxpayer’s property tax liability to a specified percentage of the gross assessed value of the taxpayer’s real and personal property. Indiana Code 6-1.1-20.6 (the “Statute”) authorizes such limits in the form of a tax credit for all property taxes in an amount that exceeds the gross assessed value of real and personal property eligible for the credit (the “Circuit Breaker Tax Credit”). For property assessed as a homestead (as defined in Indiana Code 6-1.1-12-37), the Circuit Breaker Tax Credit is equal to the amount by which the property taxes attributable to the homestead exceed 1% of the gross assessed value of the homestead. Property taxes attributable to the gross assessed value of other residential property, agricultural property, and long-term care facilities are limited to 2% of the gross assessed value, property taxes attributable to other non-residential real property and personal property are limited to 3% of the gross assessed value. The Statute provides additional property tax limits for property taxes paid by certain senior citizens. If applicable, the Circuit Breaker Tax Credit will result in a reduction of property tax collections for each political subdivision in which the Circuit Breaker Tax Credit is applied. Political subdivisions may not increase their property tax levy or borrow money to make up for any property tax revenue shortfall due to the application of the Circuit Breaker Tax Credit. The Constitutional Provision excludes from the application of the Circuit Breaker Tax Credit property taxes first due and payable in 2012, and thereafter, that are imposed after being approved by the voters in a referendum. The Statute codifies this exception, providing that, with respect to property taxes first due and payable in 2012 and thereafter, property taxes imposed after being approved by the voters in a referendum will not be considered for purposes of calculating the limits to property tax liability under the provisions of the Statute. In this analysis, the Circuit Breaker Tax Credit is estimated to reduce the total Tax Increment for the River West Allocation Area, due to the fact that the estimated Tax Increment, based on certified pay 2024 tax rate for the South Bend - Portage Township and South Bend – German Township taxing districts, is above the maximum threshold of 3% for commercial properties. There can be no assurance that the levies and tax rates of the South Bend - Portage Township, the South Bend – German Township, and the overlapping taxing units will not increase in some future year to the point of causing the Circuit Breaker Tax Credit to be further applied to taxpayers’ tax bills. ESTIMATED IMPACT OF AMENDING THE AREA, THE RIVER WEST ALLOCATION AREA, AND THE PLAN The schedules entitled “Estimated Impact of Amending the Area and River West Allocation Area on the Overlapping Taxing Units” provide an estimate of the effects of amending the Area, River West Allocation Area, and the Plan on the tax rates and tax levies of the overlapping taxing units (holding all other factors constant). Scenario I: Present Situation (Prior to Amending the Area, the River West Allocation Area, and the Plan) Scenario I represents the current situation prior to amending the Area, the River West Allocation Area, and the Plan. Scenario I presents the payable 2024 assessed values, property tax levies, and tax rates for the overlapping taxing units. The incremental assessed value of the South Bend – Portage Township taxing district portion of the SOUTH BEND (INDIANA) REDEVELOPMENT COMMISSION STATEMENT DISCLOSING THE IMPACT OF AMENDING THE RIVER WEST DEVELOPMENT AREA AND RIVER WEST ALLOCATION AREA 4 ESTIMATED IMPACT OF AMENDING THE AREA, THE RIVER WEST ALLOCATION AREA, AND THE PLAN Scenario I: Present Situation (Prior to Amending the Area, the River West Allocation Area, and the Plan) (Cont’d) River West Allocation Area is $282,980,497 is multiplied by the certified 2024 tax rate for the South Bend – Portage Township taxing district, less the combined South Bend Community School Corporation referendum rates of $0.3840, for a net tax rate of $4.9708 (the “Net South Bend – Portage Township Tax Rate”) (per $100 of assessed value), to generate an estimated annual real property Tax Increment of $9,701,490, after the application of the Circuit Breaker Tax Credits. The incremental assessed value of the South Bend – German Township taxing district portion of the River West Allocation Area is $280,185,964, multiplied by the certified 2024 tax rate for the South Bend – German Township taxing district, less the combined South Bend Community School Corporation Referendum Rates of $0.3840, for a net tax rate of $4.9375 (the “Net South Bend – German Township Tax Rate”) (per $100 of assessed value), to generate an estimated annual real property Tax Increment of $10,366,260, after the application of the Circuit Breaker Tax Credits. The incremental assessed value of the South Bend – Warren Township taxing district portion of the River West Allocation Area is $24,262,000, multiplied by the certified 2024 tax rate for the South Bend – Warren Township taxing district, less the combined South Bend Community School Corporation Referendum Rates of $0.3840, for a net tax rate of $4.9590 (the “Net South Bend – Warren Township Tax Rate”) (per $100 of assessed value), to generate an estimated annual real property Tax Increment of $876,670, after the application of the Circuit Breaker Tax Credits. Scenario II: Assumes the Area, River West Allocation Area, and the Plan are Amended Scenario II depicts the impact on the overlapping taxing units (holding all other factors constant) if the Area, River West Allocation Area, and Plan are amended, and assumes that the incremental assessed value from the Future Development is captured, and the net assessed value of the Future Development is added to the assessed value of the overlapping taxing units. The Commission intends to capture an illustrative $10,000,000 of incremental assessed value from the Future Development in the Expansion Allocation Area located within the South Bend – Portage Township taxing district. Multiplied by the Net South Bend – Portage Township Tax Rate, net of the application of the Circuit Breaker Tax Credit, and LIT PTRC, the incremental assessed value is estimated to generate $361,480 of annual net Tax Increment in the South Bend – Portage Township taxing district. The Commission intends to capture an illustrative $10,000,000 of incremental assessed value from the Future Development in the Expansion Allocation Area located within the South Bend – German Township taxing district. Multiplied by the Net South Bend – German Township Tax Rate, net of the application of the Circuit Breaker Tax Credit, and LIT PTRC, the incremental assessed value is estimated to generate $361,070 of annual net Tax Increment in the South Bend – German Township taxing district. Scenario II also depicts the impact on the School Corporation’s Referendum tax rates, which may not be included in the Tax Increment calculation. It is estimated that the Future Development would reduce the School Corporation’s Debt Referendum tax rate by $0.0001 and increases the School Corporation's Operating Referendum levy by $66,680. This Scenario does not show any other impacts on the taxing units within the South Bend - Portage Township and South Bend – German Township taxing districts as a result of the Expansion Allocation Area. Scenario III: Assumes the Area, River West Allocation Area, and the Plan are NOT Amended Scenario III represents the impact on the overlapping taxing units if the Area, River West Allocation Area, and the Plan are not amended, assumes the Expansion Areas and Expansion Allocation Area are not established, and therefore, assumes the Future Development does not occur as a result of the Projects not being funded. Impact Summary In the 2024 Amending Resolution, the Commission finds that the amendment of the Area and River West Allocation Area will result in new property taxes that would not have been generated without this new allocation SOUTH BEND (INDIANA) REDEVELOPMENT COMMISSION STATEMENT DISCLOSING THE IMPACT OF AMENDING THE RIVER WEST DEVELOPMENT AREA AND RIVER WEST ALLOCATION AREA 5 Impact Summary (Cont’d) provision. The Commission cannot finance the Projects without the Tax Increment from the Future Development. Therefore, the Commission has determined that the capture of increase in assessed value from the Future Development will not have a negative impact on anticipated revenues or the tax rates of the taxing units that are wholly or partially located in the Expansion Allocation Area. Without the Tax Increment, the Projects would not be funded, and therefore, the Future Development would not occur, the property would remain undeveloped, and the tax base would remain unchanged. During the period of the Tax Increment capture, the tax base of the overlapping taxing units would materially remain the same (holding other factors constant). After the expiration of the Expansion Allocation Area, the additional assessed value will increase the property tax base of all the overlapping taxing units. Please note that for purposes of estimating the impact of Tax Increment financing, certain factors were held constant in this analysis. No other growth in real property assessed value was assumed to take place anywhere in the City or within the Amended River West Allocation Area. No increases in the budgets of the overlapping taxing units were assumed for purposes of this analysis. Potential impacts from future statewide reassessments or trending were not included in this analysis. NON-PROPERTY TAX IMPACTS Additional local income taxes could be generated from any new jobs associated with the Future Development and possible redevelopment of the Expansion Areas, assuming the new employees will be new residents of St. Joseph County or from incremental growth in wages and income of current and new employees. Increases in employees and wages, would, in turn, increase local spending and commercial activity. Additional revenue sources, which would potentially increase as a result of new business enterprises which locate in the Amended Area include food and beverage revenues, motor vehicle highway funds, local road and street funds, and excise taxes. SOUTH BEND (INDIANA) REDEVELOPMENT COMMISSION ESTIMATED IMPACT OF AMENDING THE AREA AND RIVER WEST ALLOCATION AREA ON OVERLAPPING TAXING UNITS - PORTAGE TOWNSHIP TAXING DISTRICT (1) Net Assessed Estimated South Bend - Portage Township Tax Value of Property Taxing Unit Rate Taxing Unit Tax Levy SCENARIO I:PRESENT SITUATION Represents 2023 taxes payable 2024 property tax levies, assessed valuation, and tax rates. St. Joseph County $0.5593 $12,462,483,560 $69,702,670 St. Joseph County Major Bridge (2)0.0333 12,462,483,560 4,150,007 St. Joseph County Cumulative Capital Development (2)0.0333 12,462,483,560 4,150,007 Portage Township 0.0440 2,619,977,095 1,152,790 South Bend Civil City 2.9583 3,645,470,284 107,843,947 South Bend Civil City Cumulative Capital Development (2)0.0282 3,645,470,284 1,028,023 South Bend Community School Corporation 0.8982 6,706,293,024 60,235,924 South Bend Comm. School Corp. Exempt Debt Service - Operating Ref. Rate (2)0.3334 8,398,074,650 27,999,181 South Bend Comm. School Corp. Exempt Debt Service - Debt Ref. Rate 0.0506 8,398,074,650 4,249,426 St. Joseph County Public Library 0.2725 7,176,427,526 19,555,765 St. Joseph County Airport Authority 0.0271 12,462,483,560 3,377,333 St. Joseph County Airport Authority Cumulative Building Fund (2)0.0130 12,462,483,560 1,620,123 South Bend Public Transportation Corporation 0.1036 5,491,024,935 5,688,702 St. Joseph County Solid Waste Management 0.0000 12,462,483,560 0 Total Tax Rate (per $100 AV)$5.3548 Less: South Bend Community School Corporation Referendum Rates (3)(0.3840) Net Tax Rate (per $100 AV)$4.9708 Tax Incremental Estimated Circuit Net TIF Allocation Fund Rate Assessed Value Tax Increment Breaker Tax Increment River West Allocation Area (4)$4.9708 $282,980,497 $14,066,390 ($4,364,900)$9,701,490 SCENARIO II:ASSUMES THE AREA, RIVER WEST ALLOCATION AREA, AND THE PLAN ARE AMENDED Rate Levy Represents the estimated tax impact of amending and expanding the Area and River West Allocation Area.Difference Difference Assumes the incremental assessed value from the Future Development is captured.From Scenario I From Scenario I St. Joseph County $0.5593 $12,462,483,560 $69,702,670 $0.0000 $0 St. Joseph County Major Bridge (2)0.0333 12,462,483,560 4,150,007 0.0000 0 St. Joseph County Cumulative Capital Development (2)0.0333 12,462,483,560 4,150,007 0.0000 0 Portage Township 0.0440 2,619,977,095 1,152,790 0.0000 0 South Bend Civil City 2.9583 3,645,470,284 107,843,947 0.0000 0 South Bend Civil City Cumulative Capital Development (2)0.0282 3,645,470,284 1,028,023 0.0000 0 South Bend Community School Corporation 0.8982 6,706,293,024 60,235,924 0.0000 0 South Bend Comm. School Corp. Exempt Debt Service - Operating Ref. Rate (2)0.3334 8,418,074,650 28,065,861 0.0000 66,680 South Bend Comm. School Corp. Exempt Debt Service - Debt Ref. Rate 0.0505 8,418,074,650 4,249,426 (0.0001)0 St. Joseph County Public Library 0.2725 7,176,427,526 19,555,765 0.0000 0 St. Joseph County Airport Authority 0.0271 12,462,483,560 3,377,333 0.0000 0 St. Joseph County Airport Authority Cumulative Building Fund (2)0.0130 12,462,483,560 1,620,123 0.0000 0 South Bend Public Transportation Corporation 0.1036 5,491,024,935 5,688,702 0.0000 0 St. Joseph County Solid Waste Management 0.0000 12,462,483,560 0 0.0000 0 Total Tax Rate (per $100 AV)$5.3547 ($0.0001)$66,680 Less: South Bend Community School Corporation Referendum Rates (3)(0.3839) Net Tax Rate (per $100 AV)$4.9708 Tax Incremental Estimated Circuit Net TIF Allocation Fund Rate Assessed Value Tax Increment Breaker Tax Increment River West Allocation Area (4)$4.9708 $282,980,497 $14,066,390 ($4,364,900)$9,701,490 Expansion Allocation Area - Future Development 4.9708 10,000,000 497,080 (135,600)361,480 SCENARIO III:ASSUMES THE AREA, RIVER WEST ALLOCATION AREA, AND THE PLAN ARE NOT AMENDED Rate Levy Assumes the Area and River West Allocation Area are not amended and therefore, the Expansion Areas and Expansion Difference Difference Allocation Area are not established. Assumes the Projects cannot be funded and the Future Development does not occur. From Scenario I From Scenario I St. Joseph County $0.5593 $12,462,483,560 $69,702,670 $0.0000 $0 St. Joseph County Major Bridge (2)0.0333 12,462,483,560 4,150,007 0.0000 0 St. Joseph County Cumulative Capital Development (2)0.0333 12,462,483,560 4,150,007 0.0000 0 Portage Township 0.0440 2,619,977,095 1,152,790 0.0000 0 South Bend Civil City 2.9583 3,645,470,284 107,843,947 0.0000 0 South Bend Civil City Cumulative Capital Development (2)0.0282 3,645,470,284 1,028,023 0.0000 0 South Bend Community School Corporation 0.8982 6,706,293,024 60,235,924 0.0000 0 South Bend Comm. School Corp. Exempt Debt Service - Operating Ref. Rate (2)0.3334 8,398,074,650 27,999,181 0.0000 0 South Bend Comm. School Corp. Exempt Debt Service - Debt Ref. Rate 0.0506 8,398,074,650 4,249,426 0.0000 0 St. Joseph County Public Library 0.2725 7,176,427,526 19,555,765 0.0000 0 St. Joseph County Airport Authority 0.0271 12,462,483,560 3,377,333 0.0000 0 St. Joseph County Airport Authority Cumulative Building Fund (2)0.0130 12,462,483,560 1,620,123 0.0000 0 South Bend Public Transportation Corporation 0.1036 5,491,024,935 5,688,702 0.0000 0 St. Joseph County Solid Waste Management 0.0000 12,462,483,560 0 0.0000 0 Total Tax Rate (per $100 AV)$5.3548 $0.0000 $0 Less: South Bend Community School Corporation Referendum Rates (3)(0.3840) Net Tax Rate (per $100 AV)$4.9708 Tax Incremental Estimated Circuit Net TIF Allocation Fund Rate Assessed Value Tax Increment Breaker Tax Increment River West Allocation Area (4)$4.9708 $282,980,497 $14,066,390 ($4,364,900)$9,701,490 (1) Based on information provided from the 2024 Budget Order. (2) Tax rates are not adjusted for rate-driven funds. Assumes these funds are maintained at their current rates. (3) Referendum rates established after 2009 cannot be captured by a TIF Allocation Area. (4) Assessed value and Circuit Breaker Tax Credit information per the St. Joseph County Auditor's office. 6 (Subject to the attached Impact Statement dated November 25, 2024 of Baker Tilly Municipal Advisors, LLC) SOUTH BEND (INDIANA) REDEVELOPMENT COMMISSION ESTIMATED IMPACT OF AMENDING THE AREA AND RIVER WEST ALLOCATION AREA ON OVERLAPPING TAXING UNITS - GERMAN TOWNSHIP TAXING DISTRICT (1) Net Assessed Estimated South Bend - German Township Tax Value of Property Taxing Unit Rate Taxing Unit Tax Levy SCENARIO I:PRESENT SITUATION Represents 2023 taxes payable 2024 property tax levies, assessed valuation, and tax rates. St. Joseph County $0.5593 $12,462,483,560 $69,702,670 St. Joseph County Major Bridge (2)0.0333 12,462,483,560 4,150,007 St. Joseph County Cumulative Capital Development (2)0.0333 12,462,483,560 4,150,007 German Township 0.0107 693,980,817 74,256 South Bend Civil City 2.9583 3,645,470,284 107,843,947 South Bend Civil City Cumulative Capital Development (2)0.0282 3,645,470,284 1,028,023 South Bend Community School Corporation 0.8982 6,706,293,024 60,235,924 South Bend Comm. School Corp. Exempt Debt Service - Operating Ref. Rate (2)0.3334 8,398,074,650 27,999,181 South Bend Comm. School Corp. Exempt Debt Service - Debt Ref. Rate 0.0506 8,398,074,650 4,249,426 St. Joseph County Public Library 0.2725 7,176,427,526 19,555,765 St. Joseph County Airport Authority 0.0271 12,462,483,560 3,377,333 St. Joseph County Airport Authority Cumulative Building Fund (2)0.0130 12,462,483,560 1,620,123 South Bend Public Transportation Corporation 0.1036 5,491,024,935 5,688,702 St. Joseph County Solid Waste Management 0.0000 12,462,483,560 0 Total Tax Rate (per $100 AV)$5.3215 Less: South Bend Community School Corporation Referendum Rates (3)(0.3840) Net Tax Rate (per $100 AV)$4.9375 Tax Incremental Estimated Circuit Net TIF Allocation Fund Rate Assessed Value Tax Increment Breaker Tax Increment River West Allocation Area (4)$4.9375 $280,185,964 $13,834,180 ($3,467,920)$10,366,260 SCENARIO II:ASSUMES THE AREA, RIVER WEST ALLOCATION AREA, AND THE PLAN ARE AMENDED Rate Levy Represents the estimated tax impact of amending and expanding the Area and River West Allocation Area.Difference Difference Assumes the incremental assessed value from the Future Development is captured.From Scenario I From Scenario I St. Joseph County $0.5593 $12,462,483,560 $69,702,670 $0.0000 $0 St. Joseph County Major Bridge (2)0.0333 12,462,483,560 4,150,007 0.0000 0 St. Joseph County Cumulative Capital Development (2)0.0333 12,462,483,560 4,150,007 0.0000 0 German Township 0.0107 693,980,817 74,256 0.0000 0 South Bend Civil City 2.9583 3,645,470,284 107,843,947 0.0000 0 South Bend Civil City Cumulative Capital Development (2)0.0282 3,645,470,284 1,028,023 0.0000 0 South Bend Community School Corporation 0.8982 6,706,293,024 60,235,924 0.0000 0 South Bend Comm. School Corp. Exempt Debt Service - Operating Ref. Rate (2)0.3334 8,418,074,650 28,065,861 0.0000 66,680 South Bend Comm. School Corp. Exempt Debt Service - Debt Ref. Rate 0.0505 8,418,074,650 4,249,426 (0.0001)0 St. Joseph County Public Library 0.2725 7,176,427,526 19,555,765 0.0000 0 St. Joseph County Airport Authority 0.0271 12,462,483,560 3,377,333 0.0000 0 St. Joseph County Airport Authority Cumulative Building Fund (2)0.0130 12,462,483,560 1,620,123 0.0000 0 South Bend Public Transportation Corporation 0.1036 5,491,024,935 5,688,702 0.0000 0 St. Joseph County Solid Waste Management 0.0000 12,462,483,560 0 0.0000 0 Total Tax Rate (per $100 AV)$5.3214 ($0.0001)$66,680 Less: South Bend Community School Corporation Referendum Rates (3)(0.3839) Net Tax Rate (per $100 AV)$4.9375 Tax Incremental Estimated Circuit Net TIF Allocation Fund Rate Assessed Value Tax Increment Breaker Tax Increment River West Allocation Area (4)$4.9375 $280,185,964 $13,834,180 ($3,467,920)$10,366,260 Expansion Allocation Area - Future Development 4.9375 10,000,000 493,750 (132,680)361,070 SCENARIO III:ASSUMES THE AREA, RIVER WEST ALLOCATION AREA, AND THE PLAN ARE NOT AMENDED Rate Levy Assumes the Area and River West Allocation Area are not amended and therefore, the Expansion Areas and Expansion Difference Difference Allocation Area are not established. Assumes the Projects cannot be funded and the Future Development does not occur. From Scenario I From Scenario I St. Joseph County $0.5593 $12,462,483,560 $69,702,670 $0.0000 $0 St. Joseph County Major Bridge (2)0.0333 12,462,483,560 4,150,007 0.0000 0 St. Joseph County Cumulative Capital Development (2)0.0333 12,462,483,560 4,150,007 0.0000 0 German Township 0.0107 693,980,817 74,256 0.0000 0 South Bend Civil City 2.9583 3,645,470,284 107,843,947 0.0000 0 South Bend Civil City Cumulative Capital Development (2)0.0282 3,645,470,284 1,028,023 0.0000 0 South Bend Community School Corporation 0.8982 6,706,293,024 60,235,924 0.0000 0 South Bend Comm. School Corp. Exempt Debt Service - Operating Ref. Rate (2)0.3334 8,398,074,650 27,999,181 0.0000 0 South Bend Comm. School Corp. Exempt Debt Service - Debt Ref. Rate 0.0506 8,398,074,650 4,249,426 0.0000 0 St. Joseph County Public Library 0.2725 7,176,427,526 19,555,765 0.0000 0 St. Joseph County Airport Authority 0.0271 12,462,483,560 3,377,333 0.0000 0 St. Joseph County Airport Authority Cumulative Building Fund (2)0.0130 12,462,483,560 1,620,123 0.0000 0 South Bend Public Transportation Corporation 0.1036 5,491,024,935 5,688,702 0.0000 0 St. Joseph County Solid Waste Management 0.0000 12,462,483,560 0 0.0000 0 Total Tax Rate (per $100 AV)$5.3215 $0.0000 $0 Less: South Bend Community School Corporation Referendum Rates (3)(0.3840) Net Tax Rate (per $100 AV)$4.9375 Tax Incremental Estimated Circuit Net TIF Allocation Fund Rate Assessed Value Tax Increment Breaker Tax Increment River West Allocation Area (4)$4.9375 $280,185,964 $13,834,180 ($3,467,920)$10,366,260 (1) Based on information provided from the 2024 Budget Order. (2) Tax rates are not adjusted for rate-driven funds. Assumes these funds are maintained at their current rates. (3) Referendum rates established after 2009 cannot be captured by a TIF Allocation Area. (4) Assessed value and Circuit Breaker Tax Credit information per the St. Joseph County Auditor's office. (Subject to the attached Impact Statement dated November 25, 2024 of Baker Tilly Municipal Advisors, LLC) 7 SOUTH BEND (INDIANA) REDEVELOPMENT COMMISSION ESTIMATED IMPACT OF AMENDING THE AREA AND RIVER WEST ALLOCATION AREA ON OVERLAPPING TAXING UNITS - WARREN TOWNSHIP TAXING DISTRICT (1) Net Assessed Estimated South Bend - Warren Township Tax Value of Property Taxing Unit Rate Taxing Unit Tax Levy SCENARIO I:PRESENT SITUATION Represents 2023 taxes payable 2024 property tax levies, assessed valuation, and tax rates. St. Joseph County $0.5593 $12,462,483,560 $69,702,670 St. Joseph County Major Bridge (2)0.0333 12,462,483,560 4,150,007 St. Joseph County Cumulative Capital Development (2)0.0333 12,462,483,560 4,150,007 Warren Township 0.0322 458,800,740 147,734 South Bend Civil City 2.9583 3,645,470,284 107,843,947 South Bend Civil City Cumulative Capital Development (2)0.0282 3,645,470,284 1,028,023 South Bend Community School Corporation 0.8982 6,706,293,024 60,235,924 South Bend Comm. School Corp. Exempt Debt Service - Operating Ref. Rate (2)0.3334 8,398,074,650 27,999,181 South Bend Comm. School Corp. Exempt Debt Service - Debt Ref. Rate 0.0506 8,398,074,650 4,249,426 St. Joseph County Public Library 0.2725 7,176,427,526 19,555,765 St. Joseph County Airport Authority 0.0271 12,462,483,560 3,377,333 St. Joseph County Airport Authority Cumulative Building Fund (2)0.0130 12,462,483,560 1,620,123 South Bend Public Transportation Corporation 0.1036 5,491,024,935 5,688,702 St. Joseph County Solid Waste Management 0.0000 12,462,483,560 0 Total Tax Rate (per $100 AV)$5.3430 Less: South Bend Community School Corporation Referendum Rates (3)(0.3840) Net Tax Rate (per $100 AV)$4.9590 Tax Incremental Estimated Circuit Net TIF Allocation Fund Rate Assessed Value Tax Increment Breaker Tax Increment River West Allocation Area (4)$4.9590 $24,262,000 $1,203,150 ($326,480)$876,670 SCENARIO II:ASSUMES THE AREA, RIVER WEST ALLOCATION AREA, AND THE PLAN ARE AMENDED Rate Levy Represents the estimated tax impact of amending and expanding the Area and River West Allocation Area.Difference Difference Assumes the incremental assessed value from the Future Development is captured.From Scenario I From Scenario I St. Joseph County $0.5593 $12,462,483,560 $69,702,670 $0.0000 $0 St. Joseph County Major Bridge (2)0.0333 12,462,483,560 4,150,007 0.0000 0 St. Joseph County Cumulative Capital Development (2)0.0333 12,462,483,560 4,150,007 0.0000 0 Warren Township 0.0322 458,800,740 147,734 0.0000 0 South Bend Civil City 2.9583 3,645,470,284 107,843,947 0.0000 0 South Bend Civil City Cumulative Capital Development (2)0.0282 3,645,470,284 1,028,023 0.0000 0 South Bend Community School Corporation 0.8982 6,706,293,024 60,235,924 0.0000 0 South Bend Comm. School Corp. Exempt Debt Service - Operating Ref. Rate (2)0.3334 8,398,074,650 27,999,181 0.0000 0 South Bend Comm. School Corp. Exempt Debt Service - Debt Ref. Rate 0.0506 8,398,074,650 4,249,426 0.0000 0 St. Joseph County Public Library 0.2725 7,176,427,526 19,555,765 0.0000 0 St. Joseph County Airport Authority 0.0271 12,462,483,560 3,377,333 0.0000 0 St. Joseph County Airport Authority Cumulative Building Fund (2)0.0130 12,462,483,560 1,620,123 0.0000 0 South Bend Public Transportation Corporation 0.1036 5,491,024,935 5,688,702 0.0000 0 St. Joseph County Solid Waste Management 0.0000 12,462,483,560 0 0.0000 0 Total Tax Rate (per $100 AV)$5.3430 $0.0000 $0 Less: South Bend Community School Corporation Referendum Rates (3)(0.3840) Net Tax Rate (per $100 AV)$4.9590 Tax Incremental Estimated Circuit Net TIF Allocation Fund Rate Assessed Value Tax Increment Breaker Tax Increment River West Allocation Area (4)$4.9590 $24,262,000 $1,203,150 ($326,480)$876,670 SCENARIO III:ASSUMES THE AREA, RIVER WEST ALLOCATION AREA, AND THE PLAN ARE NOT AMENDED Rate Levy Assumes the Area and River West Allocation Area are not amended and therefore, the Expansion Areas and Expansion Difference Difference Allocation Area are not established. Assumes the Projects cannot be funded and the Future Development does not occur. From Scenario I From Scenario I St. Joseph County $0.5593 $12,462,483,560 $69,702,670 $0.0000 $0 St. Joseph County Major Bridge (2)0.0333 12,462,483,560 4,150,007 0.0000 0 St. Joseph County Cumulative Capital Development (2)0.0333 12,462,483,560 4,150,007 0.0000 0 Warren Township 0.0322 458,800,740 147,734 0.0000 0 South Bend Civil City 2.9583 3,645,470,284 107,843,947 0.0000 0 South Bend Civil City Cumulative Capital Development (2)0.0282 3,645,470,284 1,028,023 0.0000 0 South Bend Community School Corporation 0.8982 6,706,293,024 60,235,924 0.0000 0 South Bend Comm. School Corp. Exempt Debt Service - Operating Ref. Rate (2)0.3334 8,398,074,650 27,999,181 0.0000 0 South Bend Comm. School Corp. Exempt Debt Service - Debt Ref. Rate 0.0506 8,398,074,650 4,249,426 0.0000 0 St. Joseph County Public Library 0.2725 7,176,427,526 19,555,765 0.0000 0 St. Joseph County Airport Authority 0.0271 12,462,483,560 3,377,333 0.0000 0 St. Joseph County Airport Authority Cumulative Building Fund (2)0.0130 12,462,483,560 1,620,123 0.0000 0 South Bend Public Transportation Corporation 0.1036 5,491,024,935 5,688,702 0.0000 0 St. Joseph County Solid Waste Management 0.0000 12,462,483,560 0 0.0000 0 Total Tax Rate (per $100 AV)$5.3430 $0.0000 $0 Less: South Bend Community School Corporation Referendum Rates (3)(0.3840) Net Tax Rate (per $100 AV)$4.9590 Tax Incremental Estimated Circuit Net TIF Allocation Fund Rate Assessed Value Tax Increment Breaker Tax Increment River West Allocation Area (4)$4.9590 $24,262,000 $1,203,150 ($326,480)$876,670 (1) Based on information provided from the 2024 Budget Order. (2) Tax rates are not adjusted for rate-driven funds. Assumes these funds are maintained at their current rates. (3) Referendum rates established after 2009 cannot be captured by a TIF Allocation Area. (4) Assessed value and Circuit Breaker Tax Credit information per the St. Joseph County Auditor's office. (Subject to the attached Impact Statement dated November 25, 2024 of Baker Tilly Municipal Advisors, LLC) 8 Order Number: Classification: Package: Additional Options: Total payment: Job Details LSBN0199583 Govt Public Notices General Package 1 Affidavit $0.00 $44.00 Account Details City of South Bend/ Neighborhood Services & Enfo 227 W Jefferson BLVD # 1400S South Bend, IN � 46601-1830 574-235-9371 lhensley@southbendin.gov City of South Bend/ Neighborho South Bend Tribune All Zones From:South Bend Legals To:Laura Hensley Subject:Thank you for placing your order with us. Date:Tuesday, November 26, 2024 8:07:30 AM THANK YOU for your ad submission! This is your confirmation that your order has been submitted. Below are the details of your transaction. 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South Bend Redevelopment Commission 227 West Jefferson Boulevard, Room 1308, South Bend, Indiana Redevelopment Commission Agenda Item DATE : December 9, 2024 FROM: Tim Corcoran, Chris Dressel SUBJECT: Amendment of River East Development Area - Resolution No. 3623 Funding Source* (circle) River West; River East; South Side; Douglas Road; West Washington; RDC General; Riv. East Res. * Funds are subject to the City Controller's determination of availability; if funds are unavailable, as solely determined by the City Controller, then the authorization of the expenditure of such funds shall be void and of no effect. PURPOSE OF REQUEST: Confirming Resolution to amend the River East Development Area (REDA) SPECIFICS: This Confirming Resolution finalizes the process of amending the Development Plan and boundary for the REDA. By amending this plan to realign the boundary with an updated legal description and add properties to the acquisition list: all reflected in the updated development area plan, the Commission will be able to strategically focus its resources on current priorities. The proposed amendment to the Plan is consistent with the inter-related goals of: Fiscal stewardship; Economic development; and a Plan-driven redevelopment agenda. By amending the plan and realigning its boundaries, the Commission will be able to strategically focus its resources on current priorities. • On October 24, 2024, the Commission approved Declaratory Resolution No. 3612 beginning the process of amending the REDA. • On November 18, 2024, the South Bend Plan Commission approved Resolution No. 2024-1, issuing a Written Order which approved, ratified, and confirmed the Commission’s Declaratory Resolution and found it conforms to the plan of development for the City. • On November 25, 2024, the Common Council approved Resolution No. 24-41, which approved, ratified, and confirmed the Area Plan Commission’s Written Order. Staff requests approval of Resolution No. 3623 to conclude the process of amending the Plans for the REDA. _________________________Pres/V-Pres ATTEST: __________________Secretary Date: ____________________ APPROVED Not Approved SOUTH BEND REDEVELOPMENT COMMISSION RESOLUTION NO. 3623 RESOLUTION OF THE SOUTH BEND REDEVELOPMENT COMMISSION CONFIRMING A DECLARATORY RESOLUTION AND APPROVING AN AMENDED AND RESTATED DEVELOPMENT PLAN FOR THE RIVER EAST DEVELOPMENT AREA WHEREAS, the South Bend Redevelopment Commission (the “Commission”), governing body of the City of South Bend (the “City”) Department of Redevelopment (the “Department”) and the Redevelopment District of the City of South Bend, Indiana (the “Redevelopment District”), exists and operates under the provisions of the Redevelopment of Cities and Towns Act of 1953 which has been codified in Indiana Code 36-7-14, as amended from time to time (the “Act”); and WHEREAS, the River East Development Area was formed in 2014 when the Commission adopted and confirmed a declaratory resolution (i) consolidating into what had been previously known as the Northeast Neighborhood Development Area certain territory of what had been previously known as the South Bend Central Development Area to form the River East Development Area (the “Initial River East Area”); (ii) designating and declaring certain areas within the City to be redevelopment areas and allocation areas for purposes of tax increment finance to expand the Initial River East Area and the related allocation area; (iii) transferring certain property previously included in the Central Development Area acquisition list to the property acquisition list for the Initial River East Area; and (iv) approving an amendment to the development plan for the Initial River East Area; and WHEREAS, in 2019, the Commission, adopted and confirmed a declaratory resolution (i) designating and declaring certain areas within the City to be redevelopment areas and an allocation area for purposes of tax increment financing to expand the Initial River East Area (the “First Expansion Area” and, together with the Initial River East Area, the “First Expanded River East Area”); (ii) adding certain parcels of property to the First Expanded River East Area property acquisition list; and (iii) approving an amended and restated development plan for the First Expanded River East Area (the “First Expanded River East Plan”); and WHEREAS, on October 24, 2024, the Commission approved and adopted its Resolution No. 3612 entitled “Resolution of the South Bend Redevelopment Commission Amending the Boundaries of the River East Development Area and the River East Development Area Allocation Area No. 1, Amending and Restating the Development Plan for Said Area and Regarding Related Matters” (the “River East Declaratory Resolution”), a copy of which is attached hereto as Exhibit A; and WHEREAS, the River East Declaratory Resolution (i) designated and declared certain areas within the City to be redevelopment areas and an allocation area for purposes of tax increment financing to expand the First Expanded River East Area (collectively, the “Second Expansion Area” and with the First Expanded River East Area, the “River East Area”); (ii) added certain parcels of property to the River East Area property acquisition list; and (iii) approved a second amended and restated development plan for the River East Area (the “River East Plan”); and 2 WHEREAS, the City of South Bend Plan Commission, on November 18, 2024, approved and adopted an Order (the “Plan Commission Order”) determining that the River East Declaratory Resolution and the River East Plan conform to the plan of development for the City and approved the River East Declaratory Resolution and the River East Plan; and WHEREAS, pursuant to Section 16 of the Act, the Common Council of the City (the “Common Council”), on November 25, 2024, adopted a resolution which approved the Plan Commission Order, the River East Declaratory Resolution, and the River East Plan; and WHEREAS, the Commission caused to be published and delivered the notices required by Section 17 and 17.5 of the Act, concerning the River East Declaratory Resolution and the River East Plan; and WHEREAS, at the hearing (the “Public Hearing”) held by the Commission on December 12, 2024, the Commission heard all persons interested in the proceedings and received _________ written remonstrances that had filed and considered those written remonstrances that were filed, if any, and all evidence presented; and WHEREAS, the Commission now desires to take final action determining the public utility and benefit of the River East Plan and the proposed development activities for the River East Area, approving the River East Plan, and confirming the River East Declaratory Resolution, in accordance with Section 17 of the Act; NOW, THEREFORE, BE IT RESOLVED by the South Bend Redevelopment Commission, as follows: 1.After considering the evidence presented at the Public Hearing, the Commission hereby confirms the findings and determinations, designations, and approving and adopting actions contained in the River East Declaratory Resolution. 2.After considering the evidence presented at the Public Hearing, the Commission hereby finds and determines that it will be of public utility and benefit to proceed with the proposed activities set forth in the River East Plan, and the River East Plan is hereby approved in all respects. 3.The Commission hereby specifically finds and determines, based on its review of the River East Area and its reasonable expectations relating to expected growth of assessed value in the River East Area, that the adoption of the allocation provision with respect to the Expansion Area will result in new property taxes in the River East Area that would not have been generated but for the adoption of the allocation provision. 4.The River East Declaratory Resolution is hereby confirmed. 5.This Resolution constitutes final action, pursuant to Section 17(d) of the Act, by the Commission determining the public utility and benefit of the River East Plan and the proposed activities and confirming the River East Declaratory Resolution pertaining to the River East Area. 6.The Clerk of the Commission is directed to record and file the final action taken by the Commission pursuant to the requirements of Sections 17(d) of the Act. 3 ADOPTED AND APPROVED at a meeting of the South Bend Redevelopment Commission held on the 12th day of December 2024. SOUTH BEND REDEVELOPMENT COMMISSION Troy Warner, President ATTEST: Vivian G. Sallie, Secretary 4 EXHIBIT A RIVER EAST DECLARATORY RESOLUTION (See attached) NOTICE OF PUBLIC HEARING ON DESIGNATING AND AMENDING THE BOUNDARIES OF THE RIVER EAST DEVELOPMENT AREA AND THE RIVER EAST DEVELOPMENT AREA ALLOCATION AREA NO. 1 AND AMENDING AND RESTATING THE RIVER EAST DEVELOPMENT PLAN Notice is hereby given that the South Bend Redevelopment Commission (the "Commission") approved and adopted a declaratory resolution (the “Resolution”) on October 24, 2024, which Resolution (i) designates and declares certain areas within the City to be redevelopment areas and an allocation area for purposes of tax increment financing to expand the existing River East Development Area (the “River East Area”); (ii) adds certain parcels of property to the River East Area property acquisition list; and (iii) approves an amended and restated development plan for the River East Area (the “River East Plan”). Notice is further given that the Commission will conduct a public hearing on Thursday, December 12, 2024, at 9:30 a.m. (local time), 227 West Jefferson Boulevard, Room 1308, South Bend, Indiana, at which time the Commission will hear all persons interested in the proceedings and consider the objections of any person who has filed a written remonstrance to the proposed amendments within the filing period and will consider taking final action on the Resolution. This public hearing will also be live streamed at the following link: https://tinyurl.com/RDC-Meeting-2T Written remonstrances to the Resolution and the actions provided for therein must be filed with the Commission at the County-City Building, Room 1400 S, 227 West Jefferson Boulevard, South Bend, Indiana 46601 by 9:00 a.m. (local time) on Wednesday, December 11, 2024. Notice is further given that maps and plats of the River East Area showing the amendments have been prepared and can be inspected along with the Resolution and the River East Plan at the office of the Commission at the County-City Building, Room 1400 S, 227 West Jefferson Boulevard, South Bend, Indiana 46601. Tory Warner, President City of South Bend Redevelopment Commission To be published in the South Bend Tribune on November 29, 2024. DMS 14419978v1 SOUTH BEND (INDIANA) REDEVELOPMENT COMMISSION STATEMENT DISCLOSING THE IMPACT OF AMENDING THE RIVER EAST DEVELOPMENT AREA AND RIVER EAST ALLOCATION AREA NO. 1 1 The City of South Bend (the “City”) Redevelopment Commission (the “Commission”) is required by Indiana Code 36-7-14, as amended (the “Act”), to provide a statement disclosing the impact of amending a tax allocation provision on the overlapping taxing units. This impact statement discloses and explains the impact on the overlapping taxing units caused by amending the development area and allocation area and capturing Tax Increment (as hereinafter defined). AMENDMENT OF THE AREA, ALLOCATION AREA NO. 1, AND THE PLAN The Commission adopted Resolution No. 2016 on November 17, 2003 (as amended from time to time, the “Declaratory Resolution”) establishing the Northeast Neighborhood Development Area (the “Original Area”) and a coterminous allocation area (the “Original Allocation Area No. 1”) and approving an economic development plan for the Original Area (the “Original Plan”). The Commission adopted resolutions in 2006 and 2007 to expand the Original Area and Original Allocation Area No. 1 (“Expansions 1 and 2,” respectively). On June 19, 2007, the Commission adopted Resolution No. 2344 for the purposes of establishing a housing program and a residential Tax Increment (hereinafter defined) finance allocation area (“Allocation Area No. 2”), as a separate allocation area from Original Allocation Area No. 1. On August 28, 2014, the Commission adopted Resolution No. 3228 amending the Declaratory Resolution to amend the boundaries of the Area to include certain territory from the South Bend Central Development Area (“Adjustment 1”), expand the Original Area and Original Allocation Area No. 1 (“Expansion 3”), and amend the Original Plan (as amended, the “Plan”). Resolution No. 3228 also renamed the Original Area, as amended, to be the “River East Development Area”, or the “Area” and the underlying allocation areas were renamed to be consistent with the new designation. On April 11, 2019, the Commission adopted Resolution No. 3479 further amending the Declaratory Resolution to expand the Original Area and the Original Allocation Area No. 1 (“Expansion 4”) and to amend the Original Plan. The Original Allocation Area No. 1, Expansion 1, Expansion 2, Expansion 3, Expansion 4, and Adjustment 1 are collectively defined as the “Allocation Area No. 1”. The Area is located within the northeast portion of the City’s corporate limits and south of the University of Notre Dame campus, specifically, South Bend – Portage Township and South Bend – Clay Township. On April 14, 2022, the Commission adopted Resolution No. 3548 to further amend the Declaratory Resolution to (1) add certain territory to the Area, (2) designate the Expansion Area as an allocation area included within Allocation Area No. 1, and (3) amend and restate the Plan. On October 10, 2024, the Commission adopted Resolution No. 3607 to further amend the Declaratory Resolution (the “2024 Amending Resolution”) to (1) add certain territory to the Area (the “Expansion Areas” and with the Area, the “Amended Area”), (2) designate the Expansion Areas as an allocation area (the “Expansion Allocation Area” and with the Allocation Area No. 1, the “Amended Allocation Area No. 1”), and (3) amend and restate the Plan (the “Amended and Restated Plan”). The Expansion Areas are located within the South Bend - Portage Township and South Bend – Clay Township taxing districts. The Declaratory Resolution, as amended, allows for the capture of Tax Increment (defined herein) resulting from the growth in all non-residential real property and certain residential real property assessed value within the Allocation Area No. 1 and Allocation Area No. 2 in excess of the base assessed value defined in the Act. In the 2024 Amending Resolution, the Commission finds that the Expansion Areas need redevelopment to an extent that cannot be corrected by regulatory processes or by the ordinary operations of private enterprise without resort to the powers allowed under the Act, and that the public health and welfare will be benefitted by the redevelopment of the Expansion Areas. The Commission also finds that the Amended and Restated Plan conforms to other development and redevelopment plans of the City. The 2024 Amending Resolution allows for the capture of real property taxes generated from incremental assessed value in the Expansion Allocation Area. Tax Increment consists of all property tax proceeds from the assessed valuation of non-single-family residential real property in the Expansion Allocation Area as of the SOUTH BEND (INDIANA) REDEVELOPMENT COMMISSION STATEMENT DISCLOSING THE IMPACT OF AMENDING THE RIVER EAST DEVELOPMENT AREA AND RIVER EAST ALLOCATION AREA NO. 1 2 AMENDMENT OF THE AREA, ALLOCATION AREA NO. 1, AND THE PLAN (Cont’d) assessment date in excess of the base assessed valuation described in Section 39(b)(1) of the Act, multiplied by the current property tax rate, excluding any rate established by a post-2009 referendum and, any post December 31, 2022 Fire Territory rate established (referred to throughout as “Tax Increment”). The base assessed value means the net assessed value of all the property in an allocation area as finally determined for the assessment date immediately preceding the effective date of a declaratory resolution establishing the allocation area pursuant to Section 39 of the Act. The Expansion Allocation Area will have a base assessment date of January 1, 2024 and the base assessment dates of the Allocation Area No. 1 is unchanged. The Expansion Allocation Area will expire no later than 25 years after the date on which the first obligation is incurred to pay principal and interest on bonds or lease rentals on leases payable from Tax Increment, or as otherwise required by law. The expiration dates of the other components of the Amended Allocation Area No. 1 will be unchanged. PROJECT SUMMARY In order to accomplish the Amended and Restated Plan, the Commission plans to undertake certain public infrastructure projects listed in the Amended and Restated Plan that are in, serving or benefiting the Amended Area (the “Projects”). The Commission intends to utilize the Tax Increment generated by Future Development (defined herein), along with Tax Increment currently being generated within the Allocation Area No. 1 to fund the Projects in order to facilitate future development within the Expansion Allocation Area that would not occur without the use of Tax Increment to fund the Projects (the “Future Development). The Commission may issue bonds or enter into leases payable from Tax Increment to fund the Projects. ESTIMATED TAX INCREMENT The Commission currently captures the Tax Increment in the Allocation Area No. 1, which is located within two taxing districts: South Bend - Portage Township and South Bend – Clay Township. Per the St. Joseph County Auditor’s office, the total existing incremental assessed value in the Allocation Area No. 1 is $283,927,063. The incremental assessed value for the South Bend - Portage Township and South Bend – Clay Township are each multiplied by their respective certified 2024 tax rates, less the combined South Bend Community School Corporation (the "School Corporation") referendum rates of $0.3840. After multiplying by the respective net tax rates and after the application of the Circuit Breaker Tax Credit, the estimated annual real property net Tax Increment generated in the Allocation Area No. 1 is $8,116,800. The Expansion Allocation Area is located within the South Bend – Portage Township and South Bend – Clay Township taxing districts. The Commission intends to capture the real property Tax Increment from Future Development in the Expansion Allocation Area. For the purposes of this analysis, the estimated Tax Increment from the Future Development is based on an illustrative incremental real property assessed value of $10,000,000 in each taxing district of the Amended Allocation Area No. 1. Holding all else constant, the increase in the assessed value of the overlapping taxing units due to the Future Development results in an estimated tax rate decrease in the School Corporation's Debt Referendum tax rate of $0.0001. The estimated incremental assessed value is multiplied by their respective tax rates, net of the School Corporation's post-2009 referendum rates of $4.9708 for South Bend - Portage Township and $4.9544 for South Bend - Clay Township. The estimated annual real property Tax Increment generated in South Bend - Portage Township is $361,480 and the estimated annual real property Tax Increment generated in South Bend - Clay Township is $361,280, after the application of the Circuit Breaker Tax Credit and accounting for the impact of the Local Income Tax Property Tax Replacement Credit (the "LIT PTRC"). The actual assessed value of the Future Development will be determined by the St. Joseph County Assessor upon completion and the actual assessed value may be materially different from the values used in this analysis. No adjustment for future statewide reassessments or trending was made in this analysis. Future tax rates and assessed values may differ from the tax rates and assessed values used in this analysis, and the differences could have a material impact on the actual Tax Increment but should not change the impact of the Expansion Allocation Area on the overlapping taxing units. See the sections below for additional information about the recent legislative changes as they relate to property tax changes. SOUTH BEND (INDIANA) REDEVELOPMENT COMMISSION STATEMENT DISCLOSING THE IMPACT OF AMENDING THE RIVER EAST DEVELOPMENT AREA AND RIVER EAST ALLOCATION AREA NO. 1 3 ESTIMATED TAX INCREMENT (Cont’d) The calculation of Tax Increment may not include a tax rate that is imposed as a result of a referendum passed after 2009, nor may it include a tax rate associated with a fire territory if the fire territory is established after December 31, 2022. Currently, a post-2009 referendum tax rate is in place in the South Bend - Portage Township and the South Bend - Clay Township taxing districts. Assuming no change in law, any future referendum- approved tax rates will not be included in the calculation of Tax Increment in the Expansion Allocation Area. The incremental assessed value that will result from the Future Development or any additional development will be included in the tax base of the applicable taxing unit for the purposes of calculating the property tax levy associated with a referendum-approved tax rate. Circuit Breaker Tax Credits (Property Tax Caps) Article 10, Section 1 of the Constitution of the State of Indiana (the “Constitutional Provision”) provides that, for property taxes first due and payable in 2012 and thereafter, the Indiana General Assembly shall, by law, limit a taxpayer’s property tax liability to a specified percentage of the gross assessed value of the taxpayer’s real and personal property. Indiana Code 6-1.1-20.6 (the “Statute”) authorizes such limits in the form of a tax credit for all property taxes in an amount that exceeds the gross assessed value of real and personal property eligible for the credit (the “Circuit Breaker Tax Credit”). For property assessed as a homestead (as defined in Indiana Code 6-1.1-12-37), the Circuit Breaker Tax Credit is equal to the amount by which the property taxes attributable to the homestead exceed 1% of the gross assessed value of the homestead. Property taxes attributable to the gross assessed value of other residential property, agricultural property, and long-term care facilities are limited to 2% of the gross assessed value, property taxes attributable to other non-residential real property and personal property are limited to 3% of the gross assessed value. The Statute provides additional property tax limits for property taxes paid by certain senior citizens. If applicable, the Circuit Breaker Tax Credit will result in a reduction of property tax collections for each political subdivision in which the Circuit Breaker Tax Credit is applied. Political subdivisions may not increase their property tax levy or borrow money to make up for any property tax revenue shortfall due to the application of the Circuit Breaker Tax Credit. The Constitutional Provision excludes from the application of the Circuit Breaker Tax Credit property taxes first due and payable in 2012, and thereafter, that are imposed after being approved by the voters in a referendum. The Statute codifies this exception, providing that, with respect to property taxes first due and payable in 2012 and thereafter, property taxes imposed after being approved by the voters in a referendum will not be considered for purposes of calculating the limits to property tax liability under the provisions of the Statute. In this analysis, the Circuit Breaker Tax Credit is estimated to reduce the total Tax Increment for the Allocation Area No. 1, due to the fact that the estimated Tax Increment, based on certified pay 2024 tax rate for the South Bend-Portage Township and South Bend Clay-Township taxing district, is above the maximum threshold of 3% for commercial properties. There can be no assurance that the levies and tax rates of the South Bend - Portage Township and the South Bend - Clay Township and the overlapping taxing units will not increase in some future year to the point of causing the Circuit Breaker Tax Credit to be further applied to taxpayers’ tax bills. ESTIMATED IMPACT OF AMENDING THE AREA, THE ALLOCATION AREA NO. 1, AND THE PLAN The schedules entitled “Estimated Impact of Amending the River East Development Area and River East Allocation Area No. 1 on the Overlapping Taxing Units” provide an estimate of the effects of amending the Area, Allocation Area No. 1, and the Plan on the tax rates and tax levies of the overlapping taxing units (holding all other factors constant). Scenario I: Present Situation (Prior to Amending the Area, the Allocation Area No. 1, and the Plan) Scenario I represents the current situation prior to amending the Area, the Allocation Area No. 1, and the Plan. Scenario I presents the payable 2024 assessed values, property tax levies, and tax rates for the overlapping taxing units. The incremental assessed value of the South Bend – Portage Township taxing district portion of the SOUTH BEND (INDIANA) REDEVELOPMENT COMMISSION STATEMENT DISCLOSING THE IMPACT OF AMENDING THE RIVER EAST DEVELOPMENT AREA AND RIVER EAST ALLOCATION AREA NO. 1 4 ESTIMATED IMPACT OF AMENDING THE AREA, THE ALLOCATION AREA NO. 1, AND THE PLAN Scenario I: Present Situation (Prior to Amending the Area, the Allocation Area No. 1, and the Plan) (Cont’d) Allocation Area No. 1 is $280,863,535, is multiplied by the certified 2024 tax rate for the South Bend – Portage Township taxing district, less the combined South Bend Community School Corporation referendum rates of $0.3840, for a net tax rate of $4.9708 (the “Net South Bend – Portage Township Tax Rate”) (per $100 of assessed value), to generate an estimated annual real property Tax Increment of $8,015,510, after the application of the Circuit Breaker Tax Credits. The incremental assessed value of the South Bend – Clay Township taxing district portion of the Allocation Area No. 1 is $3,063,528, multiplied by the certified 2024 tax rate for the South Bend – Clay Township taxing district, less the combined South Bend Community School Corporation Referendum Rates of $0.3840, for a net tax rate of $4.9544 (the “Net South Bend – Clay Township Tax Rate”) (per $100 of assessed value), to generate an estimated annual real property Tax Increment of $101,290, after the application of the Circuit Breaker Tax Credits. Scenario II: Assumes the Area, Allocation Area No. 1, and the Plan are Amended Scenario II depicts the impact on the overlapping taxing units (holding all other factors constant) if the Area, Allocation Area No. 1, and Plan are amended, and assumes that the incremental assessed value from the Future Development is captured, and the net assessed value of the Future Development is added to the assessed value of the overlapping taxing units. The Commission intends to capture an illustrative $10,000,000 of incremental assessed value from the Future Development in the Expansion Allocation Area located within the South Bend – Portage Township taxing district. Multiplied by the Net South Bend – Portage Township Tax Rate, net of the application of the Circuit Breaker Tax Credit, and LIT PTRC, the incremental assessed value is estimated to generate $361,480 of annual net Tax Increment in the South Bend – Portage Township taxing district. The Commission intends to capture an illustrative $10,000,000 of incremental assessed value from the Future Development in the Expansion Allocation Area located within the South Bend – Clay Township taxing district. Multiplied by the Net South Bend – Clay Township Tax Rate, net of the application of the Circuit Breaker Tax Credit, and LIT PTRC, the incremental assessed value is estimated to generate $361,280 of annual net Tax Increment in the South Bend – Clay Township taxing district. Scenario II also depicts the impact on the School Corporation’s Referendum tax rates, which may not be included in the Tax Increment calculation. It is estimated that the Future Development would reduce the School Corporation’s Debt Referendum tax rate by $0.0001 and increases the School Corporation's Operating Referendum levy by $66,680. This Scenario does not show any other impacts on the taxing units within the South Bend - Portage Township taxing district and South Bend - Clay Township taxing district as a result of the Expansion Allocation Area. Scenario III: Assumes the Area, Allocation Area No. 1, and the Plan are NOT Amended Scenario III represents the impact on the overlapping taxing units if the Area, Allocation Area No. 1, and the Plan are not amended, assumes the Expansion Areas and Expansion Allocation Area are not established, and therefore, assumes the Future Development does not occur as a result of the Projects not being funded. Impact Summary In the 2024 Amending Resolution, the Commission finds that the amendment of the Area and Allocation Area No. 1 will result in new property taxes that would not have been generated without this new allocation provision. The Commission cannot finance the Projects without the Tax Increment from the Future Development. Therefore, the Commission has determined that the capture of increase in assessed value from the Future Development will not have a negative impact on anticipated revenues or the tax rates of the taxing units that are wholly or partially located in the Expansion Allocation Area. Without the Tax Increment, the Projects would not be funded, and therefore, the Future Development would not occur, the property would remain undeveloped, and the tax base would remain unchanged. During the period of the Tax Increment capture, the tax base of the overlapping taxing SOUTH BEND (INDIANA) REDEVELOPMENT COMMISSION STATEMENT DISCLOSING THE IMPACT OF AMENDING THE RIVER EAST DEVELOPMENT AREA AND RIVER EAST ALLOCATION AREA NO. 1 5 Impact Summary (Cont’d) units would materially remain the same (holding other factors constant). After the expiration of the Expansion Allocation Area, the additional assessed value will increase the property tax base of all the overlapping taxing units. Please note that for purposes of estimating the impact of Tax Increment financing, certain factors were held constant in this analysis. No other growth in real property assessed value was assumed to take place anywhere in the City or within the Amended Allocation Area No. 1. No increases in the budgets of the overlapping taxing units were assumed for purposes of this analysis. Potential impacts from future statewide reassessments or trending were not included in this analysis. NON-PROPERTY TAX IMPACTS Additional local income taxes could be generated from any new jobs associated with the Future Development and possible redevelopment of the Expansion Areas, assuming the new employees will be new residents of St. Joseph County or from incremental growth in wages and income of current and new employees. Increases in employees and wages, would, in turn, increase local spending and commercial activity. Additional revenue sources, which would potentially increase as a result of new business enterprises which locate in the Amended Area include food and beverage revenues, motor vehicle highway funds, local road and street funds, and excise taxes. SOUTH BEND (INDIANA) REDEVELOPMENT COMMISSION ESTIMATED IMPACT OF AMENDING THE RIVER EAST DEVELOPMENT AREA AND RIVER EAST ALLOCATION AREA NO. 1 ON OVERLAPPING TAXING UNITS - PORTAGE TOWNSHIP TAXING DISTRICT (1) Net Assessed Estimated South Bend - Portage Township Tax Value of Property Taxing Unit Rate Taxing Unit Tax Levy SCENARIO I:PRESENT SITUATION Represents 2023 taxes payable 2024 property tax levies, assessed valuation, and tax rates. St. Joseph County $0.5593 $12,462,483,560 $69,702,670 St. Joseph County Major Bridge (2)0.0333 12,462,483,560 4,150,007 St. Joseph County Cumulative Capital Development (2)0.0333 12,462,483,560 4,150,007 Portage Township 0.0440 2,619,977,095 1,152,790 South Bend Civil City 2.9583 3,645,470,284 107,843,947 South Bend Civil City Cumulative Capital Development (2)0.0282 3,645,470,284 1,028,023 South Bend Community School Corporation 0.8982 6,706,293,024 60,235,924 South Bend Comm. School Corp. Exempt Debt Service - Operating Ref. Rate (2)0.3334 8,398,074,650 27,999,181 South Bend Comm. School Corp. Exempt Debt Service - Debt Ref. Rate 0.0506 8,398,074,650 4,249,426 St. Joseph County Public Library 0.2725 7,176,427,526 19,555,765 St. Joseph County Airport Authority 0.0271 12,462,483,560 3,377,333 St. Joseph County Airport Authority Cumulative Building Fund (2)0.0130 12,462,483,560 1,620,123 South Bend Public Transportation Corporation 0.1036 5,491,024,935 5,688,702 St. Joseph County Solid Waste Management 0.0000 12,462,483,560 0 Total Tax Rate (per $100 AV)$5.3548 Less: South Bend Community School Corporation Referendum Rates (3)(0.3840) Net Tax Rate (per $100 AV)$4.9708 Tax Incremental Estimated Circuit Net TIF Allocation Fund Rate Assessed Value Tax Increment Breaker Tax Increment River East Allocation Area No. 1 (4)$4.9708 $280,863,535 $13,961,160 ($5,945,650)$8,015,510 SCENARIO II:ASSUMES THE AREA, ALLOCATION AREA NO. 1, AND THE PLAN ARE AMENDED Rate Levy Represents the estimated tax impact of amending and expanding the Area and Allocation Area No. 1.Difference Difference Assumes the incremental assessed value from the Future Development is captured.From Scenario I From Scenario I St. Joseph County $0.5593 $12,462,483,560 $69,702,670 $0.0000 $0 St. Joseph County Major Bridge (2)0.0333 12,462,483,560 4,150,007 0.0000 0 St. Joseph County Cumulative Capital Development (2)0.0333 12,462,483,560 4,150,007 0.0000 0 Portage Township 0.0440 2,619,977,095 1,152,790 0.0000 0 South Bend Civil City 2.9583 3,645,470,284 107,843,947 0.0000 0 South Bend Civil City Cumulative Capital Development (2)0.0282 3,645,470,284 1,028,023 0.0000 0 South Bend Community School Corporation 0.8982 6,706,293,024 60,235,924 0.0000 0 South Bend Comm. School Corp. Exempt Debt Service - Operating Ref. Rate (2)0.3334 8,418,074,650 28,065,861 0.0000 66,680 South Bend Comm. School Corp. Exempt Debt Service - Debt Ref. Rate 0.0505 8,418,074,650 4,249,426 (0.0001)0 St. Joseph County Public Library 0.2725 7,176,427,526 19,555,765 0.0000 0 St. Joseph County Airport Authority 0.0271 12,462,483,560 3,377,333 0.0000 0 St. Joseph County Airport Authority Cumulative Building Fund (2)0.0130 12,462,483,560 1,620,123 0.0000 0 South Bend Public Transportation Corporation 0.1036 5,491,024,935 5,688,702 0.0000 0 St. Joseph County Solid Waste Management 0.0000 12,462,483,560 0 0.0000 0 Total Tax Rate (per $100 AV)$5.3547 ($0.0001)$66,680 Less: South Bend Community School Corporation Referendum Rates (3)(0.3839) Net Tax Rate (per $100 AV)$4.9708 Tax Incremental Estimated Circuit Net TIF Allocation Fund Rate Assessed Value Tax Increment Breaker Tax Increment River East Allocation Area No. 1 (4)$4.9708 $280,863,535 $13,961,160 ($5,945,650)$8,015,510 Expansion Allocation Area - Future Development 4.9708 10,000,000 497,080 (135,600)361,480 SCENARIO III:ASSUMES THE AREA, ALLOCATION AREA NO. 1, AND THE PLAN ARE NOT AMENDED Rate Levy Assumes the Area and Allocation Area No. 1 are not amended and therefore, the Expansion Areas and Expansion Difference Difference Allocation Area are not established. Assumes the Projects cannot be funded and the Future Development does not occur. From Scenario I From Scenario I St. Joseph County $0.5593 $12,462,483,560 $69,702,670 $0.0000 $0 St. Joseph County Major Bridge (2)0.0333 12,462,483,560 4,150,007 0.0000 0 St. Joseph County Cumulative Capital Development (2)0.0333 12,462,483,560 4,150,007 0.0000 0 Portage Township 0.0440 2,619,977,095 1,152,790 0.0000 0 South Bend Civil City 2.9583 3,645,470,284 107,843,947 0.0000 0 South Bend Civil City Cumulative Capital Development (2)0.0282 3,645,470,284 1,028,023 0.0000 0 South Bend Community School Corporation 0.8982 6,706,293,024 60,235,924 0.0000 0 South Bend Comm. School Corp. Exempt Debt Service - Operating Ref. Rate (2)0.3334 8,398,074,650 27,999,181 0.0000 0 South Bend Comm. School Corp. Exempt Debt Service - Debt Ref. Rate 0.0506 8,398,074,650 4,249,426 0.0000 0 St. Joseph County Public Library 0.2725 7,176,427,526 19,555,765 0.0000 0 St. Joseph County Airport Authority 0.0271 12,462,483,560 3,377,333 0.0000 0 St. Joseph County Airport Authority Cumulative Building Fund (2)0.0130 12,462,483,560 1,620,123 0.0000 0 South Bend Public Transportation Corporation 0.1036 5,491,024,935 5,688,702 0.0000 0 St. Joseph County Solid Waste Management 0.0000 12,462,483,560 0 0.0000 0 Total Tax Rate (per $100 AV)$5.3548 $0.0000 $0 Less: South Bend Community School Corporation Referendum Rates (3)(0.3840) Net Tax Rate (per $100 AV)$4.9708 Tax Incremental Estimated Circuit Net TIF Allocation Fund Rate Assessed Value Tax Increment Breaker Tax Increment River East Allocation Area No. 1 (4)$4.9708 $280,863,535 $13,961,160 ($5,945,650)$8,015,510 (1) Based on information provided from the 2024 Budget Order. (2) Tax rates are not adjusted for rate-driven funds. Assumes these funds are maintained at their current rates. (3) Referendum rates established after 2009 cannot be captured by a TIF Allocation Area. (4) Assessed value and Circuit Breaker Tax Credit information per the St. Joseph County Auditor's office. 6 (Subject to the attached Impact Statement dated November 25, 2024 of Baker Tilly Municipal Advisors, LLC) SOUTH BEND (INDIANA) REDEVELOPMENT COMMISSION ESTIMATED IMPACT OF AMENDING THE RIVER EAST DEVELOPMENT AREA AND RIVER EAST ALLOCATION AREA NO. 1 ON OVERLAPPING TAXING UNITS - CLAY TOWNSHIP TAXING DISTRICT (1) Net Assessed Estimated South Bend - Clay Township Tax Value of Property Taxing Unit Rate Taxing Unit Tax Levy SCENARIO I:PRESENT SITUATION Represents 2023 taxes payable 2024 property tax levies, assessed valuation, and tax rates. St. Joseph County $0.5593 $12,462,483,560 $69,702,670 St. Joseph County Major Bridge (2)0.0333 12,462,483,560 4,150,007 St. Joseph County Cumulative Capital Development (2)0.0333 12,462,483,560 4,150,007 Clay Township 0.0276 1,960,253,772 541,030 South Bend Civil City 2.9583 3,645,470,284 107,843,947 South Bend Civil City Cumulative Capital Development (2)0.0282 3,645,470,284 1,028,023 South Bend Community School Corporation 0.8982 6,706,293,024 60,235,924 South Bend Comm. School Corp. Exempt Debt Service - Operating Ref. Rate (2)0.3334 8,398,074,650 27,999,181 South Bend Comm. School Corp. Exempt Debt Service - Debt Ref. Rate 0.0506 8,398,074,650 4,249,426 St. Joseph County Public Library 0.2725 7,176,427,526 19,555,765 St. Joseph County Airport Authority 0.0271 12,462,483,560 3,377,333 St. Joseph County Airport Authority Cumulative Building Fund (2)0.0130 12,462,483,560 1,620,123 South Bend Public Transportation Corporation 0.1036 5,491,024,935 5,688,702 St. Joseph County Solid Waste Management 0.0000 12,462,483,560 0 Total Tax Rate (per $100 AV)$5.3384 Less: South Bend Community School Corporation Referendum Rates (3)(0.3840) Net Tax Rate (per $100 AV)$4.9544 Tax Incremental Estimated Circuit Net TIF Allocation Fund Rate Assessed Value Tax Increment Breaker Tax Increment River East Allocation Area No. 1 (4)$4.9544 $3,063,528 $151,780 ($50,490)$101,290 SCENARIO II:ASSUMES THE AREA, ALLOCATION AREA NO. 1, AND THE PLAN ARE AMENDED Rate Levy Represents the estimated tax impact of amending and expanding the Area and Allocation Area No. 1.Difference Difference Assumes the incremental assessed value from the Future Development is captured.From Scenario I From Scenario I St. Joseph County $0.5593 $12,462,483,560 $69,702,670 $0.0000 $0 St. Joseph County Major Bridge (2)0.0333 12,462,483,560 4,150,007 0.0000 0 St. Joseph County Cumulative Capital Development (2)0.0333 12,462,483,560 4,150,007 0.0000 0 Clay Township 0.0276 1,960,253,772 541,030 0.0000 0 South Bend Civil City 2.9583 3,645,470,284 107,843,947 0.0000 0 South Bend Civil City Cumulative Capital Development (2)0.0282 3,645,470,284 1,028,023 0.0000 0 South Bend Community School Corporation 0.8982 6,706,293,024 60,235,924 0.0000 0 South Bend Comm. School Corp. Exempt Debt Service - Operating Ref. Rate (2)0.3334 8,418,074,650 28,065,861 0.0000 66,680 South Bend Comm. School Corp. Exempt Debt Service - Debt Ref. Rate 0.0505 8,418,074,650 4,249,426 (0.0001)0 St. Joseph County Public Library 0.2725 7,176,427,526 19,555,765 0.0000 0 St. Joseph County Airport Authority 0.0271 12,462,483,560 3,377,333 0.0000 0 St. Joseph County Airport Authority Cumulative Building Fund (2)0.0130 12,462,483,560 1,620,123 0.0000 0 South Bend Public Transportation Corporation 0.1036 5,491,024,935 5,688,702 0.0000 0 St. Joseph County Solid Waste Management 0.0000 12,462,483,560 0 0.0000 0 Total Tax Rate (per $100 AV)$5.3383 ($0.0001)$66,680 Less: South Bend Community School Corporation Referendum Rates (3)(0.3839) Net Tax Rate (per $100 AV)$4.9544 Tax Incremental Estimated Circuit Net TIF Allocation Fund Rate Assessed Value Tax Increment Breaker Tax Increment River East Allocation Area No. 1 (4)$4.9544 $3,063,528 $151,780 ($50,490)$101,290 Expansion Allocation Area - Future Development 4.9544 10,000,000 495,440 (134,160)361,280 SCENARIO III:ASSUMES THE AREA, ALLOCATION AREA NO. 1, AND THE PLAN ARE NOT AMENDED Rate Levy Assumes the Area and Allocation Area No. 1 are not amended and therefore, the Expansion Areas and Expansion Difference Difference Allocation Area are not established. Assumes the Projects cannot be funded and the Future Development does not occur. From Scenario I From Scenario I St. Joseph County $0.5593 $12,462,483,560 $69,702,670 $0.0000 $0 St. Joseph County Major Bridge (2)0.0333 12,462,483,560 4,150,007 0.0000 0 St. Joseph County Cumulative Capital Development (2)0.0333 12,462,483,560 4,150,007 0.0000 0 Clay Township 0.0276 1,960,253,772 541,030 0.0000 0 South Bend Civil City 2.9583 3,645,470,284 107,843,947 0.0000 0 South Bend Civil City Cumulative Capital Development (2)0.0282 3,645,470,284 1,028,023 0.0000 0 South Bend Community School Corporation 0.8982 6,706,293,024 60,235,924 0.0000 0 South Bend Comm. School Corp. Exempt Debt Service - Operating Ref. Rate (2)0.3334 8,398,074,650 27,999,181 0.0000 0 South Bend Comm. School Corp. Exempt Debt Service - Debt Ref. Rate 0.0506 8,398,074,650 4,249,426 0.0000 0 St. Joseph County Public Library 0.2725 7,176,427,526 19,555,765 0.0000 0 St. Joseph County Airport Authority 0.0271 12,462,483,560 3,377,333 0.0000 0 St. Joseph County Airport Authority Cumulative Building Fund (2)0.0130 12,462,483,560 1,620,123 0.0000 0 South Bend Public Transportation Corporation 0.1036 5,491,024,935 5,688,702 0.0000 0 St. Joseph County Solid Waste Management 0.0000 12,462,483,560 0 0.0000 0 Total Tax Rate (per $100 AV)$5.3384 $0.0000 $0 Less: South Bend Community School Corporation Referendum Rates (3)(0.3840) Net Tax Rate (per $100 AV)$4.9544 Tax Incremental Estimated Circuit Net TIF Allocation Fund Rate Assessed Value Tax Increment Breaker Tax Increment River East Allocation Area No. 1 (4)$4.9544 $3,063,528 $151,780 ($50,490)$101,290 (1) Based on information provided from the 2024 Budget Order. (2) Tax rates are not adjusted for rate-driven funds. Assumes these funds are maintained at their current rates. (3) Referendum rates established after 2009 cannot be captured by a TIF Allocation Area. (4) Assessed value and Circuit Breaker Tax Credit information per the St. Joseph County Auditor's office. (Subject to the attached Impact Statement dated November 25, 2024 of Baker Tilly Municipal Advisors, LLC) 7 Order Number: Classification: Package: Additional Options: Total payment: Job Details LSBN0199585 Govt Public Notices General Package 1 Affidavit $0.00 $44.00 Account Details City of South Bend/ Neighborhood Services & Enfo 227 W Jefferson BLVD # 1400S South Bend, IN � 46601-1830 574-235-9371 lhensley@southbendin.gov City of South Bend/ Neighborho South Bend Tribune All Zones From:South Bend Legals To:Laura Hensley Subject:Thank you for placing your order with us. Date:Tuesday, November 26, 2024 8:12:04 AM THANK YOU for your ad submission! This is your confirmation that your order has been submitted. Below are the details of your transaction. 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South Bend Redevelopment Commission 227 West Jefferson Boulevard, Room 1308, South Bend, Indiana Redevelopment Commission Agenda Item DATE : December 9, 2024 FROM: Tim Corcoran, Chris Dressel SUBJECT: Amendment of South Side Development Area - Resolution No. 3624 Funding Source* (circle) River West; River East; South Side; Douglas Road; West Washington; RDC General; Riv. East Res. * Funds are subject to the City Controller's determination of availability; if funds are unavailable, as solely determined by the City Controller, then the authorization of the expenditure of such funds shall be void and of no effect. PURPOSE OF REQUEST: Confirming Resolution to amend the South Side Development Area (SSDA) SPECIFICS: This Confirming Resolution finalizes the process of amending the Development Plan and boundary for the SSDA. By amending this plan to realign the boundary with an updated legal description and add properties to the acquisition list: all reflected in the updated development area plan, the Commission will be able to strategically focus its resources on current priorities. The proposed amendment to the Plan is consistent with the inter-related goals of: Fiscal stewardship; Economic development; and a Plan-driven redevelopment agenda. By amending the plan and realigning its boundaries, the Commission will be able to strategically focus its resources on current priorities. • On October 24, 2024, the Commission approved Declaratory Resolution No. 3613 beginning the process of amending the SSDA. • On November 18, 2024, the South Bend Plan Commission approved Resolution No. 2024-3, issuing a Written Order which approved, ratified, and confirmed the Commission’s Declaratory Resolution and found it conforms to the plan of development for the City. • On November 25, 2024, the Common Council approved Resolution No. 24-41, which approved, ratified, and confirmed the Area Plan Commission’s Written Order. Staff requests approval of Resolution No. 3624 to conclude the process of amending the Plans for the SSDA. _________________________Pres/V-Pres ATTEST: __________________Secretary Date: ____________________ APPROVED Not Approved SOUTH BEND REDEVELOPMENT COMMISSION RESOLUTION NO. 3624 RESOLUTION OF THE CITY OF SOUTH BEND REDEVELOPMENT COMMISSION CONFIRMING A DECLARATORY RESOLUTION AND MODIFYING AND APPROVING AN AMENDED AND RESTATED DEVELOPMENT PLAN FOR THE SOUTH SIDE DEVELOPMENT AREA WHEREAS, the South Bend Redevelopment Commission (the “Commission”), governing body of the City of South Bend (the “City”) Department of Redevelopment (the “Department”) and the Redevelopment District of the City of South Bend, Indiana (the “Redevelopment District”), exists and operates under the provisions of the Redevelopment of Cities and Towns Act of 1953 which has been codified in Indiana Code 36-7-14, as amended from time to time (the “Act”); and WHEREAS, the Commission previously adopted and confirmed a declaratory resolution in 2014 (i) designating and declaring a certain area within the City to be a redevelopment area and an allocation area for purposes of tax increment financing to expand the South Side Development Area (the “Existing Area”) to include the former Scottsdale Community Center in the Existing Area; (ii) adding the Scottsdale Community Center to the property acquisition list for the Existing Area; and (iii) approving an amendment to the development plan for the Existing Area; and WHEREAS, in 2019, the Commission, adopted and confirmed a declaratory resolution (i) transferring territory from the South Side Development Area to the Existing Area; (ii) amending the boundaries of the Existing Area to add certain territory (the “First Expansion Area”); and (iii) approving an amendment to the development plan for the Existing Area; and WHEREAS, the Commission on October 24, 2024, approved and adopted its Resolution No. 3613 entitled “Resolution of the South Bend Redevelopment Commission Amending the Boundaries of the South Side Development Area and the South Side Development Area Allocation Area No. 1, Amending and Restating the Development Plan for Said Area and Regarding Related Matters” (the “South Side Declaratory Resolution”), a copy of which is attached hereto as Exhibit A; and WHEREAS, the South Side Declaratory Resolution (i) designated and declared certain areas within the City to be redevelopment areas and an allocation area for purpose of tax increment financing to expand the First Expansion area (collectively, the Second Expansion Area”) and with the First Expansion Area, the “South Side Area”); (ii) added certain parcels of property to the South Side Area property acquisition list; and (iii) approved a second amended and restated development plan for the South Side Area (the “South Side Plan”); and WHEREAS, the City of South Bend Plan Commission, on November 18, 2024, approved and adopted an Order (the “Plan Commission Order”) determining that the South Side Declaratory Resolution and the South Side Plan conform to the plan of development for the City and approved the South Side Declaratory Resolution and the South Side Plan; and 2 WHEREAS, pursuant to Section 16 of the Act, the Common Council of the City (the “Common Council”), on November 25, 2024, adopted a resolution which approved the South Side Declaratory Resolution, the South Side Plan and the Plan Commission Order; and WHEREAS, the Commission caused to be published and delivered the notices required by Section 17 and 17.5 of the Act, concerning the South Side Declaratory Resolution and the South Side Plan; and WHEREAS, at the hearing (the “Public Hearing”) held by the Commission on December 12, 2024 the Commission heard all persons interested in the proceedings and received _________ written remonstrances that had filed and considered those written remonstrances that were filed, if any, and all evidence presented; and WHEREAS, subsequent to the adoption of the South Side Declaratory Resolution and prior to the approval of the Common Council, minor modifications to the language of the South Side Plan were made which modifications did not substantively change the activities described therein; and WHEREAS, the Commission now desires to take final action determining the public utility and benefit of the South Side Plan and the proposed development activities for the South Side Area, modifying and approving the South Side Plan, and confirming the South Side Declaratory Resolution, in accordance with Section 17 of the Act; NOW, THEREFORE, BE IT RESOLVED by the South Bend Redevelopment Commission, as follows: 1. After considering the evidence presented at the Public Hearing, the Commission hereby confirms the findings and determinations, designations and approving and adopting actions contained in the South Side Declaratory Resolution. 2. After considering the evidence presented at the Public Hearing, the Commission hereby finds and determines that it will be of public utility and benefit to proceed with the proposed activities set forth in the South Side Plan, and the South Side Plan, as modified as described above, is hereby approved in all respects. 3. The Commission hereby specifically finds and determines, based on its review of the South Side Area and its reasonable expectations relating to expected growth of assessed value in the South Side Area, that the adoption of the allocation provision with respect to the Expansion Area will result in new property taxes in the South Side Area that would not have been generated but for the adoption of the allocation provision. 4. The South Side Declaratory Resolution is hereby confirmed. 5. This Resolution constitutes final action, pursuant to Section 17(d) of the Act, by the Commission determining the public utility and benefit of the South Side Plan and the proposed activities and confirming the South Side Declaratory Resolution pertaining to the South Side Area. 6. The Clerk of the Commission is directed to record and file the final action taken by the Commission pursuant to the requirements of Sections 17(d) of the Act. 3 ADOPTED AND APPROVED at a meeting of the South Bend Redevelopment Commission held on the 12th day of December 2024. SOUTH BEND REDEVELOPMENT COMMISSION Troy Warner, President ATTEST: Vivian G. Sallie, Secretary 4 EXHIBIT A SOUTH SIDE DECLARATORY RESOLUTION (See attached) DMS 14573430v1 NOTICE OF PUBLIC HEARING ON DESIGNATING AND AMENDING THE BOUNDARIES OF THE SOUTH SIDE DEVELOPMENT AREA AND THE SOUTH SIDE DEVELOPMENT AREA ALLOCATION AREA NO. 1 AND AMENDING AND RESTATING THE SOUTH SIDE DEVELOPMENT PLAN Notice is hereby given that the South Bend Redevelopment Commission (the "Commission") approved and adopted a declaratory resolution (the “Resolution”) on October 24, 2024, which Resolution (i) designates and declares certain areas within the City to be redevelopment areas and an allocation area for purposes of tax increment financing to expand the existing South Side Development Area (the “South Side Area”); (ii) adds certain parcels of property to the South Side Area property acquisition list; and (iii) approves an amended and restated development plan for the South Side Area (the “South Side Plan”). Notice is further given that the Commission will conduct a public hearing on Thursday, December 12, 2024, at 9:30 a.m. (local time), 227 West Jefferson Boulevard, Room 1308, South Bend, Indiana, at which time the Commission will hear all persons interested in the proceedings and consider the objections of any person who has filed a written remonstrance to the proposed amendments within the filing period and will consider taking final action on the Resolution. This public hearing will also be live streamed at the following link: https://tinyurl.com/RDC-Meeting-2T Written remonstrances to the Resolution and the actions provided for therein must be filed with the Commission at the County-City Building, Room 1400 S, 227 West Jefferson Boulevard, South Bend, Indiana 46601 by 9:00 a.m. (local time) on Wednesday, December 11, 2024. Notice is further given that maps and plats of the South Side Area showing the amendments have been prepared and can be inspected along with the Resolution and the South Side Plan at the office of the Commission at the County-City Building, Room 1400 S, 227 West Jefferson Boulevard, South Bend, Indiana 46601. Troy Warner, President City of South Bend Redevelopment Commission To be published in the South Bend Tribune on November 29, 2024. DMS 14419978v1 SOUTH BEND (INDIANA) REDEVELOPMENT COMMISSION STATEMENT DISCLOSING THE IMPACT OF AMENDING THE SOUTHSIDE DEVELOPMENT AREA AND SOUTHSIDE ALLOCATION AREA 1 The City of South Bend (the “City”) Redevelopment Commission (the “Commission”) is required by Indiana Code 36-7-14, as amended (the “Act”), to provide a statement disclosing the impact of amending a tax allocation provision on the overlapping taxing units. This impact statement discloses and explains the impact on the overlapping taxing units caused by amending the development area and allocation area and capturing Tax Increment (as hereinafter defined). AMENDMENT OF THE AREA, ALLOCATION AREA, AND THE PLAN The Commission adopted Declaratory Resolution No. 1914 on November 1, 2002 (as amended, the “Declaratory Resolution”) establishing the Southside Development Area (the “Original Area”) and a coterminous allocation area (“Original Allocation Area”) and approving an economic development plan for the Original Area (the “Original Plan”). On August 28, 2014, the Commission adopted Resolution No. 3227 amending the Declaratory Resolution to expand the Original Area (as amended, the “Existing Area”) and the Original Allocation Area (as amended, the “Existing Allocation Area”) and to amend the Original Plan (as amended, the “Existing Plan”). The Existing Area is located within the southern portion of the City's corporate limits, specifically, South Bend - Centre Township and South Bend - Portage Township. On June 13, 2019, the Commission adopted Resolution No. 3480 further amending the Original Declaratory Resolution (the “Amending Resolution”) to (1) transfer territory from the River West Development Area to the Existing Area (the “Transferred Area”), (2) designate the Transferred Area as a part of the Existing Allocation Area (collectively, the “Allocation Area”), (3) add certain territory to the Existing Area (the “Expansion Area” and with the Existing Area and the Transferred Area, the “Area”), (4) designate the Expansion Area as an allocation area (the “Expansion Allocation Area”), and (5) amend and restate the Existing Plan (the Existing Plan as amended and restated, the “Amended and Restated Plan”). The Allocation Area and Expansion Allocation Area are referred to collectively as the “Southside Allocation Area”. On October 10, 2024, the Commission adopted Resolution No. 3608 to further amend the Declaratory Resolution (the “2024 Amending Resolution”) to (1) add certain territory to the Area (the “Expansion Areas” and with the Area, the “Amended Area”), (2) designate the Expansion Areas as an allocation area (the “Expansion Allocation Area” and with the Southside Allocation Area, the “Amended Southside Allocation Area”), and (3) amend and restate the Plan (the “Amended and Restated Plan”). The Expansion Areas are located within the South Bend – Portage Township taxing district. The Declaratory Resolution, as amended, allows for the capture of Tax Increment (defined herein) resulting from the growth in all non-residential real property assessed value within the Southside Allocation Area in excess of the base assessed value defined in the Act. In the 2024 Amending Resolution, the Commission finds that the Expansion Areas need redevelopment to an extent that cannot be corrected by regulatory processes or by the ordinary operations of private enterprise without resort to the powers allowed under the Act, and that the public health and welfare will be benefitted by the redevelopment of the Expansion Areas. The Commission also finds that the Amended and Restated Plan conforms to other development and redevelopment plans of the City. The 2024 Amending Resolution allows for the capture of real property taxes generated from incremental assessed value in the Expansion Allocation Area. Tax Increment consists of all property tax proceeds from the assessed valuation of non-single-family residential real property in the Expansion Allocation Area as of the assessment date in excess of the base assessed valuation described in Section 39(b)(1) of the Act, multiplied by the current property tax rate, excluding any rate established by a post-2009 referendum and, any post December 31, 2022 Fire Territory rate established (referred to throughout as “Tax Increment”). The base assessed value means the net assessed value of all the property in an allocation area as finally determined for the assessment date immediately preceding the effective date of a declaratory resolution establishing the allocation area pursuant to Section 39 of the Act. The Expansion Allocation Area will have a base assessment date of January 1, 2024 and the base assessment dates of the Southside Allocation Area is unchanged. The Expansion Allocation Area will expire no later than 25 years after the date on which the first obligation is incurred to pay principal and interest on SOUTH BEND (INDIANA) REDEVELOPMENT COMMISSION STATEMENT DISCLOSING THE IMPACT OF AMENDING THE SOUTHSIDE DEVELOPMENT AREA AND SOUTHSIDE ALLOCATION AREA 2 AMENDMENT OF THE AREA, ALLOCATION AREA, AND THE PLAN (Cont’d) bonds or lease rentals on leases payable from Tax Increment, or as otherwise required by law. The expiration dates of the other components of the Amended Allocation Area will be unchanged. PROJECT SUMMARY In order to accomplish the Amended and Restated Plan, the Commission plans to undertake certain public infrastructure projects listed in the Amended and Restated Plan that are in, serving or benefiting the Amended Area (the “Projects”). The Commission intends to utilize the Tax Increment generated by Future Development (defined herein), along with Tax Increment currently being generated within the Southside Allocation Area to fund the Projects in order to facilitate future development within the Expansion Allocation Area that would not occur without the use of Tax Increment to fund the Projects (the “Future Development). The Commission may issue bonds or enter into leases payable from Tax Increment to fund the Projects. ESTIMATED TAX INCREMENT The Commission currently captures the Tax Increment in the Southside Allocation Area, which is located within three taxing districts: South Bend – Portage Township, South Bend – Centre Township, and South Bend – Penn Township. Per the St. Joseph County Auditor’s office, the total existing incremental assessed value in the Southside Allocation Area is $100,027,891. The incremental assessed value for the South Bend – Portage Township and South Bend – Centre Township are each multiplied by their respective certified 2024 tax rates, less the combined South Bend Community School Corporation (the "School Corporation") referendum rates of $0.3840. The incremental assessed value for the South Bend – Penn Township is multiplied by the respective certified 2024 tax rate. After multiplying by the respective net tax rates and after the application of the Circuit Breaker Tax Credit, the estimated annual real property net Tax Increment generated in the Allocation Area is $3,494,120. The Expansion Allocation Area is located within the South Bend – Portage Township taxing district. The Commission intends to capture the real property Tax Increment from Future Development in the Expansion Allocation Area. For the purposes of this analysis, the estimated Tax Increment from the Future Development is based on an illustrative incremental real property assessed value of $10,000,000 in the South Bend - Portage Township taxing district. Holding all else constant, the increase in the assessed value of the overlapping taxing units due to the Future Development results in an estimated tax rate decrease in the School Corporation's Debt Referendum tax rate of $0.0001. The estimated incremental assessed value is multiplied by their respective tax rates, net of the School Corporation's post-2009 referendum rates of $4.9708 for South Bend - Portage Township. The estimated annual real property Tax Increment generated in South Bend - Portage Township is $361,480, after the application of the Circuit Breaker Tax Credit and accounting for the impact of LIT PTRC. The actual assessed value of the Future Development will be determined by the St. Joseph County Assessor upon completion and the actual assessed value may be materially different from the values used in this analysis. No adjustment for future statewide reassessments or trending was made in this analysis. Future tax rates and assessed values may differ from the tax rates and assessed values used in this analysis, and the differences could have a material impact on the actual Tax Increment but should not change the impact of the Expansion Allocation Area on the overlapping taxing units. See the sections below for additional information about the recent legislative changes as they relate to property tax changes. The calculation of Tax Increment may not include a tax rate that is imposed as a result of a referendum passed after 2009, nor may it include a tax rate associated with a fire territory if the fire territory is established after December 31, 2022. Currently, a post-2009 referendum tax rate is in place in the South Bend - Portage Township and the South Bend – Centre Township taxing districts. Assuming no change in law, any future referendum- approved tax rates will not be included in the calculation of Tax Increment in the Expansion Allocation Area. The incremental assessed value that will result from the Future Development or any additional development will be included in the tax base of the applicable taxing unit for the purposes of calculating the property tax levy associated with a referendum-approved tax rate. SOUTH BEND (INDIANA) REDEVELOPMENT COMMISSION STATEMENT DISCLOSING THE IMPACT OF AMENDING THE SOUTHSIDE DEVELOPMENT AREA AND SOUTHSIDE ALLOCATION AREA 3 ESTIMATED TAX INCREMENT (Cont’d) Circuit Breaker Tax Credits (Property Tax Caps) Article 10, Section 1 of the Constitution of the State of Indiana (the “Constitutional Provision”) provides that, for property taxes first due and payable in 2012 and thereafter, the Indiana General Assembly shall, by law, limit a taxpayer’s property tax liability to a specified percentage of the gross assessed value of the taxpayer’s real and personal property. Indiana Code 6-1.1-20.6 (the “Statute”) authorizes such limits in the form of a tax credit for all property taxes in an amount that exceeds the gross assessed value of real and personal property eligible for the credit (the “Circuit Breaker Tax Credit”). For property assessed as a homestead (as defined in Indiana Code 6-1.1-12-37), the Circuit Breaker Tax Credit is equal to the amount by which the property taxes attributable to the homestead exceed 1% of the gross assessed value of the homestead. Property taxes attributable to the gross assessed value of other residential property, agricultural property, and long-term care facilities are limited to 2% of the gross assessed value, property taxes attributable to other non-residential real property and personal property are limited to 3% of the gross assessed value. The Statute provides additional property tax limits for property taxes paid by certain senior citizens. If applicable, the Circuit Breaker Tax Credit will result in a reduction of property tax collections for each political subdivision in which the Circuit Breaker Tax Credit is applied. Political subdivisions may not increase their property tax levy or borrow money to make up for any property tax revenue shortfall due to the application of the Circuit Breaker Tax Credit. The Constitutional Provision excludes from the application of the Circuit Breaker Tax Credit property taxes first due and payable in 2012, and thereafter, that are imposed after being approved by the voters in a referendum. The Statute codifies this exception, providing that, with respect to property taxes first due and payable in 2012 and thereafter, property taxes imposed after being approved by the voters in a referendum will not be considered for purposes of calculating the limits to property tax liability under the provisions of the Statute. In this analysis, the Circuit Breaker Tax Credit is estimated to reduce the total Tax Increment for the Southside Allocation Area, due to the fact that the estimated Tax Increment, based on certified pay 2024 tax rate for the South Bend - Portage Township, South Bend – Centre Township, and South Bend – Penn Township taxing districts, is above the maximum threshold of 3% for commercial properties. There can be no assurance that the levies and tax rates of the South Bend - Portage Township, South Bend – Centre Township, and the South Bend - Penn Township and the overlapping taxing units will not increase in some future year to the point of causing the Circuit Breaker Tax Credit to be further applied to taxpayers’ tax bills. ESTIMATED IMPACT OF AMENDING THE AREA, THE SOUTHSIDE ALLOCATION AREA, AND THE PLAN The schedules entitled “Estimated Impact of Amending the Area and Southside Allocation Area on the Overlapping Taxing Units” provide an estimate of the effects of amending the Area, Southside Allocation Area, and the Plan on the tax rates and tax levies of the overlapping taxing units (holding all other factors constant). Scenario I: Present Situation (Prior to Amending the Area, the Southside Allocation Area, and the Plan) Scenario I represents the current situation prior to amending the Area, the Southside Allocation Area, and the Plan. Scenario I presents the payable 2024 assessed values, property tax levies, and tax rates for the overlapping taxing units. The incremental assessed value of the South Bend – Portage Township taxing district portion of the Southside Allocation Area is $22,480,371 is multiplied by the certified 2024 tax rate for the South Bend – Portage Township taxing district, less the combined South Bend Community School Corporation referendum rates of $0.3840, for a net tax rate of $4.9708 (the “Net South Bend – Portage Township Tax Rate”) (per $100 of assessed value), to generate an estimated annual real property Tax Increment of $686,340, after the application of the Circuit Breaker Tax Credits. The incremental assessed value of the South Bend – Centre Township taxing district portion of the Allocation Area is $77,268,418, multiplied by the certified 2024 tax rate for the South Bend – Centre Township taxing district, less the combined South Bend Community School Corporation Referendum Rates of $0.3840, for a net tax rate of $4.9387 (the “Net South Bend – Centre Township Tax Rate”) (per $100 of SOUTH BEND (INDIANA) REDEVELOPMENT COMMISSION STATEMENT DISCLOSING THE IMPACT OF AMENDING THE SOUTHSIDE DEVELOPMENT AREA AND SOUTHSIDE ALLOCATION AREA 4 ESTIMATED IMPACT OF AMENDING THE AREA, THE SOUTHSIDE ALLOCATION AREA, AND THE PLAN Scenario I: Present Situation (Prior to Amending the Area, the Southside Allocation Area, and the Plan) (Cont’d) assessed value), to generate an estimated annual real property Tax Increment of $2,797,740, after the application of the Circuit Breaker Tax Credits. The incremental assessed value of the South Bend – Penn Township taxing district portion of the Allocation Area is $279,102, multiplied by the certified 2024 tax rate for the South Bend – Penn Township taxing district of $4.8493 (the “Total South Bend – Penn Township Tax Rate”) (per $100 of assessed value), to generate an estimated annual real property Tax Increment of $10,040, after the application of the Circuit Breaker Tax Credits. Scenario II: Assumes the Area, Southside Allocation Area, and the Plan are Amended Scenario II depicts the impact on the overlapping taxing units (holding all other factors constant) if the Area, Southside Allocation Area, and Plan are amended, and assumes that the incremental assessed value from the Future Development is captured, and the net assessed value of the Future Development is added to the assessed value of the overlapping taxing units. The Commission intends to capture an illustrative $10,000,000 of incremental assessed value from the Future Development in the Expansion Allocation Area located within the South Bend – Portage Township taxing district. Multiplied by the Net South Bend – Portage Township Tax Rate, net of the application of the Circuit Breaker Tax Credit, and LIT PTRC, the incremental assessed value is estimated to generate $361,480 of annual net Tax Increment in the South Bend – Portage Township taxing district. Scenario II also depicts the impact on the School Corporation’s Referendum tax rates, which may not be included in the Tax Increment calculation. It is estimated that the Future Development would reduce the School Corporation’s Debt Referendum tax rate by $0.0001 and increases the School Corporation's Operating Referendum levy by $33,340. This Scenario does not show any other impacts on the taxing units within the South Bend - Portage Township taxing district as a result of the Expansion Allocation Area. Scenario III: Assumes the Area, Southside Allocation Area, and the Plan are NOT Amended Scenario III represents the impact on the overlapping taxing units if the Area, Southside Allocation Area, and the Plan are not amended, assumes the Expansion Areas and Expansion Allocation Area are not established, and therefore, assumes the Future Development does not occur as a result of the Projects not being funded. Impact Summary In the 2024 Amending Resolution, the Commission finds that the amendment of the Area and Southside Allocation Area will result in new property taxes that would not have been generated without this new allocation provision. The Commission cannot finance the Projects without the Tax Increment from the Future Development. Therefore, the Commission has determined that the capture of increase in assessed value from the Future Development will not have a negative impact on anticipated revenues or the tax rates of the taxing units that are wholly or partially located in the Expansion Allocation Area. Without the Tax Increment, the Projects would not be funded, and therefore, the Future Development would not occur, the property would remain undeveloped, and the tax base would remain unchanged. During the period of the Tax Increment capture, the tax base of the overlapping taxing units would materially remain the same (holding other factors constant). After the expiration of the Expansion Allocation Area, the additional assessed value will increase the property tax base of all the overlapping taxing units. Please note that for purposes of estimating the impact of Tax Increment financing, certain factors were held constant in this analysis. No other growth in real property assessed value was assumed to take place anywhere in the City or within the Amended Southside Allocation Area. No increases in the budgets of the overlapping taxing units were assumed for purposes of this analysis. Potential impacts from future statewide reassessments or trending were not included in this analysis. SOUTH BEND (INDIANA) REDEVELOPMENT COMMISSION STATEMENT DISCLOSING THE IMPACT OF AMENDING THE SOUTHSIDE DEVELOPMENT AREA AND SOUTHSIDE ALLOCATION AREA 5 NON-PROPERTY TAX IMPACTS Additional local income taxes could be generated from any new jobs associated with the Future Development and possible redevelopment of the Expansion Areas, assuming the new employees will be new residents of St. Joseph County or from incremental growth in wages and income of current and new employees. Increases in employees and wages, would, in turn, increase local spending and commercial activity. Additional revenue sources, which would potentially increase as a result of new business enterprises which locate in the Amended Area include food and beverage revenues, motor vehicle highway funds, local road and street funds, and excise taxes. SOUTH BEND (INDIANA) REDEVELOPMENT COMMISSION ESTIMATED IMPACT OF AMENDING THE AREA AND SOUTHSIDE ALLOCATION AREA ON OVERLAPPING TAXING UNITS - PORTAGE TOWNSHIP TAXING DISTRICT (1) Net Assessed Estimated South Bend - Portage Township Tax Value of Property Taxing Unit Rate Taxing Unit Tax Levy SCENARIO I:PRESENT SITUATION Represents 2023 taxes payable 2024 property tax levies, assessed valuation, and tax rates. St. Joseph County $0.5593 $12,462,483,560 $69,702,670 St. Joseph County Major Bridge (2)0.0333 12,462,483,560 4,150,007 St. Joseph County Cumulative Capital Development (2)0.0333 12,462,483,560 4,150,007 Portage Township 0.0440 2,619,977,095 1,152,790 South Bend Civil City 2.9583 3,645,470,284 107,843,947 South Bend Civil City Cumulative Capital Development (2)0.0282 3,645,470,284 1,028,023 South Bend Community School Corporation 0.8982 6,706,293,024 60,235,924 South Bend Comm. School Corp. Exempt Debt Service - Operating Ref. Rate (2)0.3334 8,398,074,650 27,999,181 South Bend Comm. School Corp. Exempt Debt Service - Debt Ref. Rate 0.0506 8,398,074,650 4,249,426 St. Joseph County Public Library 0.2725 7,176,427,526 19,555,765 St. Joseph County Airport Authority 0.0271 12,462,483,560 3,377,333 St. Joseph County Airport Authority Cumulative Building Fund (2)0.0130 12,462,483,560 1,620,123 South Bend Public Transportation Corporation 0.1036 5,491,024,935 5,688,702 St. Joseph County Solid Waste Management 0.0000 12,462,483,560 0 Total Tax Rate (per $100 AV)$5.3548 Less: South Bend Community School Corporation Referendum Rates (3)(0.3840) Net Tax Rate (per $100 AV)$4.9708 Tax Incremental Estimated Circuit Net TIF Allocation Fund Rate Assessed Value Tax Increment Breaker Tax Increment Southside Allocation Area (4)$4.9708 $22,480,371 $1,117,450 ($431,110)$686,340 SCENARIO II:ASSUMES THE AREA, SOUTHSIDE ALLOCATION AREA, AND THE PLAN ARE AMENDED Rate Levy Represents the estimated tax impact of amending and expanding the Area and Southside Allocation Area.Difference Difference Assumes the incremental assessed value from the Future Development is captured.From Scenario I From Scenario I St. Joseph County $0.5593 $12,462,483,560 $69,702,670 $0.0000 $0 St. Joseph County Major Bridge (2)0.0333 12,462,483,560 4,150,007 0.0000 0 St. Joseph County Cumulative Capital Development (2)0.0333 12,462,483,560 4,150,007 0.0000 0 Portage Township 0.0440 2,619,977,095 1,152,790 0.0000 0 South Bend Civil City 2.9583 3,645,470,284 107,843,947 0.0000 0 South Bend Civil City Cumulative Capital Development (2)0.0282 3,645,470,284 1,028,023 0.0000 0 South Bend Community School Corporation 0.8982 6,706,293,024 60,235,924 0.0000 0 South Bend Comm. School Corp. Exempt Debt Service - Operating Ref. Rate (2)0.3334 8,408,074,650 28,032,521 0.0000 33,340 South Bend Comm. School Corp. Exempt Debt Service - Debt Ref. Rate 0.0505 8,408,074,650 4,249,426 (0.0001)0 St. Joseph County Public Library 0.2725 7,176,427,526 19,555,765 0.0000 0 St. Joseph County Airport Authority 0.0271 12,462,483,560 3,377,333 0.0000 0 St. Joseph County Airport Authority Cumulative Building Fund (2)0.0130 12,462,483,560 1,620,123 0.0000 0 South Bend Public Transportation Corporation 0.1036 5,491,024,935 5,688,702 0.0000 0 St. Joseph County Solid Waste Management 0.0000 12,462,483,560 0 0.0000 0 Total Tax Rate (per $100 AV)$5.3547 ($0.0001)$33,340 Less: South Bend Community School Corporation Referendum Rates (3)(0.3839) Net Tax Rate (per $100 AV)$4.9708 Tax Incremental Estimated Circuit Net TIF Allocation Fund Rate Assessed Value Tax Increment Breaker Tax Increment Southside Allocation Area (4)$4.9708 $22,480,371 $1,117,450 ($431,110)$686,340 Expansion Allocation Area - Future Development 4.9708 10,000,000 497,080 (135,600)361,480 SCENARIO III:ASSUMES THE AREA, SOUTHSIDE ALLOCATION AREA, AND THE PLAN ARE NOT AMENDED Rate Levy Assumes the Area and Southside Allocation Area are not amended and therefore, the Expansion Areas and Expansion Difference Difference Allocation Area are not established. Assumes the Projects cannot be funded and the Future Development does not occur. From Scenario I From Scenario I St. Joseph County $0.5593 $12,462,483,560 $69,702,670 $0.0000 $0 St. Joseph County Major Bridge (2)0.0333 12,462,483,560 4,150,007 0.0000 0 St. Joseph County Cumulative Capital Development (2)0.0333 12,462,483,560 4,150,007 0.0000 0 Portage Township 0.0440 2,619,977,095 1,152,790 0.0000 0 South Bend Civil City 2.9583 3,645,470,284 107,843,947 0.0000 0 South Bend Civil City Cumulative Capital Development (2)0.0282 3,645,470,284 1,028,023 0.0000 0 South Bend Community School Corporation 0.8982 6,706,293,024 60,235,924 0.0000 0 South Bend Comm. School Corp. Exempt Debt Service - Operating Ref. Rate (2)0.3334 8,398,074,650 27,999,181 0.0000 0 South Bend Comm. School Corp. Exempt Debt Service - Debt Ref. Rate 0.0506 8,398,074,650 4,249,426 0.0000 0 St. Joseph County Public Library 0.2725 7,176,427,526 19,555,765 0.0000 0 St. Joseph County Airport Authority 0.0271 12,462,483,560 3,377,333 0.0000 0 St. Joseph County Airport Authority Cumulative Building Fund (2)0.0130 12,462,483,560 1,620,123 0.0000 0 South Bend Public Transportation Corporation 0.1036 5,491,024,935 5,688,702 0.0000 0 St. Joseph County Solid Waste Management 0.0000 12,462,483,560 0 0.0000 0 Total Tax Rate (per $100 AV)$5.3548 $0.0000 $0 Less: South Bend Community School Corporation Referendum Rates (3)(0.3840) Net Tax Rate (per $100 AV)$4.9708 Tax Incremental Estimated Circuit Net TIF Allocation Fund Rate Assessed Value Tax Increment Breaker Tax Increment Southside Allocation Area (4)$4.9708 $22,480,371 $1,117,450 ($431,110)$686,340 (1) Based on information provided from the 2024 Budget Order. (2) Tax rates are not adjusted for rate-driven funds. Assumes these funds are maintained at their current rates. (3) Referendum rates established after 2009 cannot be captured by a TIF Allocation Area. (4) Assessed value and Circuit Breaker Tax Credit information per the St. Joseph County Auditor's office. 6 (Subject to the attached Impact Statement dated November 25, 2024 of Baker Tilly Municipal Advisors, LLC) SOUTH BEND (INDIANA) REDEVELOPMENT COMMISSION ESTIMATED IMPACT OF AMENDING THE AREA AND SOUTHSIDE ALLOCATION AREA ON OVERLAPPING TAXING UNITS - CENTRE TOWNSHIP TAXING DISTRICT (1) Net Assessed Estimated South Bend - Centre Township Tax Value of Property Taxing Unit Rate Taxing Unit Tax Levy SCENARIO I:PRESENT SITUATION Represents 2023 taxes payable 2024 property tax levies, assessed valuation, and tax rates. St. Joseph County $0.5593 $12,462,483,560 $69,702,670 St. Joseph County Major Bridge (2)0.0333 12,462,483,560 4,150,007 St. Joseph County Cumulative Capital Development (2)0.0333 12,462,483,560 4,150,007 Centre Township 0.0119 758,319,794 90,240 South Bend Civil City 2.9583 3,645,470,284 107,843,947 South Bend Civil City Cumulative Capital Development (2)0.0282 3,645,470,284 1,028,023 South Bend Community School Corporation 0.8982 6,706,293,024 60,235,924 South Bend Comm. School Corp. Exempt Debt Service - Operating Ref. Rate (2)0.3334 8,398,074,650 27,999,181 South Bend Comm. School Corp. Exempt Debt Service - Debt Ref. Rate 0.0506 8,398,074,650 4,249,426 St. Joseph County Public Library 0.2725 7,176,427,526 19,555,765 St. Joseph County Airport Authority 0.0271 12,462,483,560 3,377,333 St. Joseph County Airport Authority Cumulative Building Fund (2)0.0130 12,462,483,560 1,620,123 South Bend Public Transportation Corporation 0.1036 5,491,024,935 5,688,702 St. Joseph County Solid Waste Management 0.0000 12,462,483,560 0 Total Tax Rate (per $100 AV)$5.3227 Less: South Bend Community School Corporation Referendum Rates (3)(0.3840) Net Tax Rate (per $100 AV)$4.9387 Tax Incremental Estimated Circuit Net TIF Allocation Fund Rate Assessed Value Tax Increment Breaker Tax Increment Southside Allocation Area (4)$4.9387 $77,268,418 $3,816,060 ($1,018,320)$2,797,740 SCENARIO II:ASSUMES THE AREA, SOUTHSIDE ALLOCATION AREA, AND THE PLAN ARE AMENDED Rate Levy Represents the estimated tax impact of amending and expanding the Area and Southside Allocation Area.Difference Difference Assumes the incremental assessed value from the Future Development is captured.From Scenario I From Scenario I St. Joseph County $0.5593 $12,462,483,560 $69,702,670 $0.0000 $0 St. Joseph County Major Bridge (2)0.0333 12,462,483,560 4,150,007 0.0000 0 St. Joseph County Cumulative Capital Development (2)0.0333 12,462,483,560 4,150,007 0.0000 0 Centre Township 0.0119 758,319,794 90,240 0.0000 0 South Bend Civil City 2.9583 3,645,470,284 107,843,947 0.0000 0 South Bend Civil City Cumulative Capital Development (2)0.0282 3,645,470,284 1,028,023 0.0000 0 South Bend Community School Corporation 0.8982 6,706,293,024 60,235,924 0.0000 0 South Bend Comm. School Corp. Exempt Debt Service - Operating Ref. Rate (2)0.3334 8,398,074,650 27,999,181 0.0000 0 South Bend Comm. School Corp. Exempt Debt Service - Debt Ref. Rate 0.0506 8,398,074,650 4,249,426 0.0000 0 St. Joseph County Public Library 0.2725 7,176,427,526 19,555,765 0.0000 0 St. Joseph County Airport Authority 0.0271 12,462,483,560 3,377,333 0.0000 0 St. Joseph County Airport Authority Cumulative Building Fund (2)0.0130 12,462,483,560 1,620,123 0.0000 0 South Bend Public Transportation Corporation 0.1036 5,491,024,935 5,688,702 0.0000 0 St. Joseph County Solid Waste Management 0.0000 12,462,483,560 0 0.0000 0 Total Tax Rate (per $100 AV)$5.3227 $0.0000 $0 Less: South Bend Community School Corporation Referendum Rates (3)(0.3840) Net Tax Rate (per $100 AV)$4.9387 Tax Incremental Estimated Circuit Net TIF Allocation Fund Rate Assessed Value Tax Increment Breaker Tax Increment Southside Allocation Area (4)$4.9387 $77,268,418 $3,816,060 ($1,018,320)$2,797,740 SCENARIO III:ASSUMES THE AREA, SOUTHSIDE ALLOCATION AREA, AND THE PLAN ARE NOT AMENDED Rate Levy Assumes the Area and Southside Allocation Area are not amended and therefore, the Expansion Areas and Expansion Difference Difference Allocation Area are not established. Assumes the Projects cannot be funded and the Future Development does not occur. From Scenario I From Scenario I St. Joseph County $0.5593 $12,462,483,560 $69,702,670 $0.0000 $0 St. Joseph County Major Bridge (2)0.0333 12,462,483,560 4,150,007 0.0000 0 St. Joseph County Cumulative Capital Development (2)0.0333 12,462,483,560 4,150,007 0.0000 0 Centre Township 0.0119 758,319,794 90,240 0.0000 0 South Bend Civil City 2.9583 3,645,470,284 107,843,947 0.0000 0 South Bend Civil City Cumulative Capital Development (2)0.0282 3,645,470,284 1,028,023 0.0000 0 South Bend Community School Corporation 0.8982 6,706,293,024 60,235,924 0.0000 0 South Bend Comm. School Corp. Exempt Debt Service - Operating Ref. Rate (2)0.3334 8,398,074,650 27,999,181 0.0000 0 South Bend Comm. School Corp. Exempt Debt Service - Debt Ref. Rate 0.0506 8,398,074,650 4,249,426 0.0000 0 St. Joseph County Public Library 0.2725 7,176,427,526 19,555,765 0.0000 0 St. Joseph County Airport Authority 0.0271 12,462,483,560 3,377,333 0.0000 0 St. Joseph County Airport Authority Cumulative Building Fund (2)0.0130 12,462,483,560 1,620,123 0.0000 0 South Bend Public Transportation Corporation 0.1036 5,491,024,935 5,688,702 0.0000 0 St. Joseph County Solid Waste Management 0.0000 12,462,483,560 0 0.0000 0 Total Tax Rate (per $100 AV)$5.3227 $0.0000 $0 Less: South Bend Community School Corporation Referendum Rates (3)(0.3840) Net Tax Rate (per $100 AV)$4.9387 Tax Incremental Estimated Circuit Net TIF Allocation Fund Rate Assessed Value Tax Increment Breaker Tax Increment Southside Allocation Area (4)$4.9387 $77,268,418 $3,816,060 ($1,018,320)$2,797,740 (1) Based on information provided from the 2024 Budget Order. (2) Tax rates are not adjusted for rate-driven funds. Assumes these funds are maintained at their current rates. (3) Referendum rates established after 2009 cannot be captured by a TIF Allocation Area. (4) Assessed value and Circuit Breaker Tax Credit information per the St. Joseph County Auditor's office. (Subject to the attached Impact Statement dated November 25, 2024 of Baker Tilly Municipal Advisors, LLC) 7 SOUTH BEND (INDIANA) REDEVELOPMENT COMMISSION ESTIMATED IMPACT OF AMENDING THE AREA AND SOUTHSIDE ALLOCATION AREA ON OVERLAPPING TAXING UNITS - PENN TOWNSHIP TAXING DISTRICT (1) Net Assessed Estimated South Bend - Penn Township Tax Value of Property Taxing Unit Rate Taxing Unit Tax Levy SCENARIO I:PRESENT SITUATION Represents 2023 taxes payable 2024 property tax levies, assessed valuation, and tax rates. St. Joseph County $0.5593 $12,462,483,560 $69,702,670 St. Joseph County Major Bridge (2)0.0333 12,462,483,560 4,150,007 St. Joseph County Cumulative Capital Development (2)0.0333 12,462,483,560 4,150,007 Penn Township 0.0320 2,895,800,015 926,656 South Bend Civil City 2.9583 3,645,470,284 107,843,947 South Bend Civil City Cumulative Capital Development (2)0.0282 3,645,470,284 1,028,023 Penn-Harris-Madison School Corporation 0.9275 3,768,092,417 34,949,057 Mishawaka County Public Library 0.1337 4,577,519,905 6,120,144 St. Joseph County Airport Authority 0.0271 12,462,483,560 3,377,333 St. Joseph County Airport Authority Cumulative Building Fund (2)0.0130 12,462,483,560 1,620,123 South Bend Public Transportation Corporation 0.1036 5,491,024,935 5,688,702 St. Joseph County Solid Waste Management 0.0000 12,462,483,560 0 Total Tax Rate (per $100 AV)$4.8493 Tax Incremental Estimated Circuit Net TIF Allocation Fund Rate Assessed Value Tax Increment Breaker Tax Increment Southside Allocation Area (3)$4.8493 $279,102 $13,530 ($3,490)$10,040 SCENARIO II:ASSUMES THE AREA, SOUTHSIDE ALLOCATION AREA, AND THE PLAN ARE AMENDED Rate Levy Represents the estimated tax impact of amending and expanding the Area and Southside Allocation Area.Difference Difference Assumes the incremental assessed value from the Future Development is captured.From Scenario I From Scenario I St. Joseph County $0.5593 $12,462,483,560 $69,702,670 $0.0000 $0 St. Joseph County Major Bridge (2)0.0333 12,462,483,560 4,150,007 0.0000 0 St. Joseph County Cumulative Capital Development (2)0.0333 12,462,483,560 4,150,007 0.0000 0 Penn Township 0.0320 2,895,800,015 926,656 0.0000 0 South Bend Civil City 2.9583 3,645,470,284 107,843,947 0.0000 0 South Bend Civil City Cumulative Capital Development (2)0.0282 3,645,470,284 1,028,023 0.0000 0 Penn-Harris-Madison School Corporation 0.9275 3,768,092,417 34,949,057 0.0000 0 Mishawaka County Public Library 0.1337 4,577,519,905 6,120,144 0.0000 0 St. Joseph County Airport Authority 0.0271 12,462,483,560 3,377,333 0.0000 0 St. Joseph County Airport Authority Cumulative Building Fund (2)0.0130 12,462,483,560 1,620,123 0.0000 0 South Bend Public Transportation Corporation 0.1036 5,491,024,935 5,688,702 0.0000 0 St. Joseph County Solid Waste Management 0.0000 12,462,483,560 0 0.0000 0 Total Tax Rate (per $100 AV)$4.8493 $0.0000 $0 Tax Incremental Estimated Circuit Net TIF Allocation Fund Rate Assessed Value Tax Increment Breaker Tax Increment Southside Allocation Area (3)$4.8493 $279,102 $13,530 ($3,490)$10,040 SCENARIO III:ASSUMES THE AREA, SOUTHSIDE ALLOCATION AREA, AND THE PLAN ARE NOT AMENDED Rate Levy Assumes the Area and Southside Allocation Area are not amended and therefore, the Expansion Areas and Expansion Difference Difference Allocation Area are not established. Assumes the Projects cannot be funded and the Future Development does not occur. From Scenario I From Scenario I St. Joseph County $0.5593 $12,462,483,560 $69,702,670 $0.0000 $0 St. Joseph County Major Bridge (2)0.0333 12,462,483,560 4,150,007 0.0000 0 St. Joseph County Cumulative Capital Development (2)0.0333 12,462,483,560 4,150,007 0.0000 0 Penn Township 0.0320 2,895,800,015 926,656 0.0000 0 South Bend Civil City 2.9583 3,645,470,284 107,843,947 0.0000 0 South Bend Civil City Cumulative Capital Development (2)0.0282 3,645,470,284 1,028,023 0.0000 0 Penn-Harris-Madison School Corporation 0.9275 3,768,092,417 34,949,057 0.0000 0 Mishawaka County Public Library 0.1337 4,577,519,905 6,120,144 0.0000 0 St. Joseph County Airport Authority 0.0271 12,462,483,560 3,377,333 0.0000 0 St. Joseph County Airport Authority Cumulative Building Fund (2)0.0130 12,462,483,560 1,620,123 0.0000 0 South Bend Public Transportation Corporation 0.1036 5,491,024,935 5,688,702 0.0000 0 St. Joseph County Solid Waste Management 0.0000 12,462,483,560 0 0.0000 0 Total Tax Rate (per $100 AV)$4.8493 $0.0000 $0 Tax Incremental Estimated Circuit Net TIF Allocation Fund Rate Assessed Value Tax Increment Breaker Tax Increment Southside Allocation Area (3)$4.8493 $279,102 $13,530 ($3,490)$10,040 (1) Based on information provided from the 2024 Budget Order. (2) Tax rates are not adjusted for rate-driven funds. Assumes these funds are maintained at their current rates. (3) Assessed value and Circuit Breaker Tax Credit information per the St. Joseph County Auditor's office. (Subject to the attached Impact Statement dated November 25, 2024 of Baker Tilly Municipal Advisors, LLC) 8 RESOLUTION NO. 3621 A RESOLUTION OF THE SOUTH BEND REDEVELOPMENT COMMISSION APPROVING A SCHEDULE OF REGULAR MEETING TIMES FOR CALENDAR YEAR 2025 WHEREAS, pursuant to Ind. Code § 36-7-14, the South Bend Redevelopment Commission ("Commission") is the governing body of the City of South Bend Department of Redevelopment; and WHEREAS, pursuant to Ind. Code § 36-7-l 4-8(g), the Commissioners may adopt the rules and bylaws it considers necessary for the proper conduct of Commission proceedings and the carrying out of Commission duties; and WHEREAS, Article IV, Section 1 of the Second Amended and Restated By-Laws of the South Bend Redevelopment Commission effective July 9, 2020, provides that the Commission shall adopt a schedule of regular meetings each for each calendar year; and WHEREAS, the Commission desires to approve and adopt a schedule of regular meeting dates and times for calendar year 2025; and NOW, THEREFORE, BE IT RESOLVED by the South Bend Redevelopment Commission as follows: 1. The Commission approves and adopts as its regular meeting schedule for calendar year 2025 the meeting dates and times stated in the schedule attached hereto as Exhibit A. 2. Unless otherwise announced, regular meetings shall be held without further notice at 9:30 a.m., local time, at the Board of Public Works Meeting Room, 1308 County- City Building, 227 West Jefferson Street, South Bend, Indiana 46601 and/or virtually via https://tinyurl.com/RedevelopmentCommission. 3. This Resolution shall be in full force and effect after its adoption by the South Bend Redevelopment Commission. ADOPTED at a meeting of the South Bend Redevelopment Commission held on December 12, 2024. SOUTH BEND REDELOPMENT COMMISSION ___________________________ Troy Warner, President ATTEST: _______________________ Vivian G. Sallie, S ecretary Resolution No. 3621 Exhibit A 2025 Meeting Schedule The South Bend Redevelopment Commission will hold its regular meetings on the 2nd and 4th Thursdays of each month at 9:30 a.m. in the Board of Public Works Conference Room, 227 W. Jefferson Blvd., Room 1308, South Bend, Indiana 46601, and virtually via Microsoft Teams at the following link: https://tinyurl.com/RedevelopmentCommission January 9 January 23 9:30 a.m. 9:30 a.m. February 13 February 27 9:30 a.m. 9:30 a.m. March 13 March 27 9:30 a.m. 9:30 a.m. April 10 April 24 9:30 a.m. 9:30 a.m. May 8 May 22 9:30 a.m. 9:30 a.m. June 12 June 26 9:30 a.m. 9:30 a.m. July 10 July 24 9:30 a.m. 9:30 a.m. August 14 August 28 9:30 a.m. 9:30 a.m. September 11 September 25 9:30 a.m. 9:30 a.m. October 9 October 23 9:30 a.m. 9:30 a.m. November 13 November 24 9:30 a.m. 9:30 a.m. (this date is the Monday prior to Thanksgiving) December 11 December 22 9:30 a.m. 9:30 a.m. (this date is the Monday prior to the Christmas Holiday) FOR HEARING AND SIGHT IMPAIRED PERSONS Auxiliary aid or other services are available upon request at no charge. Please give reasonable advance request when possible.