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HomeMy WebLinkAbout26-23 Declaratory Resolution - Real Property Tax Abatement for GLC Mid-Bay, LLCCITY OF SOUTH BEND COMMUNITY INVESTMENT August 5, 2026 Council Member Karen White Chairperson, Community Investment Committee South Bend Common Council City Hall, 3rd Floor South Bend, Indiana 46601 Filed in Clerk's Office Aug 5, 2026 Bianca Tirado City Clerk, South Bend, IN RE: Declaratory Resolution: Real Property Tax Abatement for GLC Mid -Bay, LLC Dear Council Member White, Please find the enclosed Declaratory Resolution and supporting information pertaining to a tax abatement petition submitted by GLC Mid -Bay, LLC, an Indiana Limited Liability Company. This petition package includes: • Department of Community Investment's summary report • Petition for abatement • Statement of Benefits form (SB-1 / Real Property) • Supporting information The enclosed report includes the Department's findings regarding the above -referenced petition. The petitioner proposes to construct a speculative industrial and warehouse building on Chet Waggoner Court in the far northwest area of South Bend. The building is designed to accommodate one or more tenants, and the petitioner has committed to ensuring that tenants who pay property taxes receive the benefit of the tax abatement. The total investment for this project is $8,800,000. The project meets the qualifications for an eight -year (8) real property tax abatement. A representative from GLC Mid -Bay, LLC, will be available to meet with the Committee on Monday, August 10, 2026. If you or other Council members have questions about the report or need additional information, please feel free to call me at (574) 235-5838. Erik Glavich Director, Growth and Opportunity EXCELLENCE ACCOUNTABILITY INNOVATION INCLUSION EMPOWERMENT South Bend City Hall, Suite 500 215 S. Marlin Luther King Jr. Blvd. South Bend, IN 46601 p 574.235.9371 www.southbendin.gov BILL NO. 26-23 RESOLUTION NO. Filed in Clerk's Office Aug 5, 2026 Bianca Tirado City Clerk, South Bend, IN A RESOLUTION OF THE COMMON COUNCIL OF THE CITY OF SOUTH BEND DESIGNATING CERTAIN AREAS WITHIN THE CITY OF SOUTH BEND, INDIANA, COMMONLY KNOWN AS V/L Chet Waggoner Ct AN ECONOMIC REVITALIZATION AREA FOR PURPOSES OF AN EIGHT -YEAR (8) REAL PROPERTY TAX ABATEMENT FOR GLC Mid -Bay, LLC WHEREAS, a petition for real property tax abatement consideration has been filed with the City Clerk for consideration by the Common Council of the City of South Bend, Indiana, requesting that the area described as: Key Number: 71-03-17-100-002.000-009 Local Parcel Number: 025-1009-0146 Commonly Known As: V/L Chet Waggoner Ct Legal Description: Lot 2 Portage Prairie Minor #8 1st Replat 20/21 #RP #850 4/25/19 be designated as an Economic Revitalization Area under the provisions of Indiana Code 6-1.1- 12.1 et seq. and South Bend Municipal Code Sections 2-76 et seq.; and WHEREAS, the petitioner has agreed to and has accepted responsibility to report any changes in the Key Numbers and legal descriptions to the Department of Community Investment and to the Office of the City Clerk; and WHEREAS, the Department of Community Investment has concluded an investigation and prepared a report with information sufficient for the Common Council to determine that the area qualifies as an Economic Revitalization Area under Indiana Code 6-1.1-12.1 et seq. and South Bend Municipal Code Sections 2-76 et seq., and has further prepared maps and plats showing the boundaries and such other information regarding the area in question as required by law; and WHEREAS, the Community Investment Committee of the Common Council has reviewed said report and recommended to the Common Council that the area qualifies as an Economic Revitalization Area. NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of South Bend, Indiana, as follows: SECTION I. The Common Council hereby determines and finds that the Petition for Real Property Tax Abatement and the Statement of Benefits form completed by the Petitioner meet the requirements of Indiana Code 6-1.1-12.1 et seq. for tax abatement. SECTION II. The Common Council hereby determines and finds the following: A. That the description of the proposed redevelopment or rehabilitation meets the applicable standards for such development; B. That the estimate of the value of the redevelopment or rehabilitation is reasonable for projects of this nature; C. That the estimate of the number of individuals who will be employed or whose employment will be retained by the Petitioner can reasonably be expected to result from the proposed described redevelopment or rehabilitation; D. That the estimate of the annual salaries of those individuals who will be employed or whose employment will be retained by the Petitioner can be reasonably expected to result from the proposed redevelopment or rehabilitation; E. That the other benefits about which information was requested are benefits that can be reasonably expected to result from the proposed described redevelopment or rehabilitation; and F. That the totality of benefits is sufficient to justify the requested deduction, all of which satisfy the requirements of Indiana Code 6-1.1-12.1-3. SECTION III. The Common Council hereby determines and finds that the proposed described redevelopment or rehabilitation can be reasonably expected to yield benefits identified in the Statement of Benefits, Sections 1 through 3 of the Petition for Real Property Tax Abatement Consideration and the Memorandum of Agreement between the Petitioner and the City of South Bend, and that the Statement of Benefits form completed by the petitioner, said form being prescribed by the State Board of Accounts, is sufficient to justify the deduction granted under Indiana Code 6-1.1-12.1-3. SECTION IV. The Common Council hereby accepts the report and recommendation of the Community Investment Committee that the area herein described be designated as an Economic Revitalization Area and hereby adopts a Resolution designating the area as an Economic Revitalization Area for purposes of real property tax abatement. SECTION V. The designation as an Economic Revitalization Area shall expire on December 31, 2028. SECTION VI. The Common Council hereby determines that the property owner is qualified for and is granted property tax deduction for a period of eight (8) years as shown by the schedule outlined below as well as the attachment pursuant to Indiana Code 6-1.1-12.1-17. Year 1 - 100% Year 2 - 90% Year 3 - 80% Year 4 - 70% Year 5 - 60% Year6-50% Year 7 - 40% Year 8 - 40% SECTION VII. The Common Council directs the City Clerk to cause notice of the adoption of this Declaratory Resolution for Real Property Tax Abatement to be published pursuant to Indiana Code 5-3-1 and Indiana Code 6-1.1-12.1-2.5, said publication providing notice of the public hearing before the Common Council on the proposed confirming of said declaration. SECTION VIII. This Resolution shall be in full force and effect from and after its adoption by the Common Council and approval by the Mayor. Canneth J. Lee, Council President South Bend Common Council Attest: Bianca L. Tirado, City Clerk Office of the City Clerk Presented by me, the undersigned Clerk of the City of South Bend, to the Mayor of the City of South Bend, Indiana on the day of , 2026, at o'clock .m. .m. Bianca L. Tirado, City Clerk Office of the City Clerk Approved and signed by me on the day of , 2026, at o'clock James Mueller, Mayor City of South Bend, Indiana TAX ABATEMENT REPORT TO: South Bend Common Council FROM: Erik Glavich, Director, Growth and Opportunity SUBJECT: Real Property Tax Abatement Petition for GLC Mid -Bay, LLC DATE: August 5, 2026 Filed in Clerk's Office Aug 5, 2026 Bianca Tirado City Clerk, South Bend, IN On August 5, 2026, a petition for tax abatement from GLC Mid -Bay, LLC, was filed with the Office of the City Clerk. The petition seeks consideration for a real property tax abatement for property located at Chet Waggoner Court in South Bend. Pursuant to Chapter 2, Article 6, Section 2-84.9 of the Municipal Code of the City of South Bend, the petition was referred to the Department of Community Investment for purposes of investigation and preparation of a report determining whether the area qualifies as an Economic Revitalization Area pursuant to Indiana Code 6-1.1-12.1 and whether all zoning requirements have been met. The Department of Community Investment has reviewed the petition, investigated the area, and makes the following report. Project Summary • Great Lakes Capital, through GLC Mid -Bay, LLC, proposes to invest more than $8.8 million in the construction of a new speculative industrial/warehouse facility within the Portage Prairie development area. • The project will deliver a 132,620-square-foot warehouse/industrial building designed to accommodate a range of users, with flexible suite sizes from approximately 11,000 square feet to the full building. • The facility is intended to serve small- and mid -sized businesses seeking to locate in South Bend or expand existing operations, helping strengthen the local industrial and employment base. • The building will complement more than 1.35 million square feet of existing industrial space in the Portage Prairie development area by providing newer, smaller, and more flexible industrial suites to serve the local market. Employment Impact According to the petition and supporting materials, the project is expected to create between 15 and 100 jobs, depending on the number and types of tenants secured by the petitioner. The petitioner estimates that these positions will pay approximately $25 per hour. Tax Estimates The petitioner qualifies for an eight -year (8) real property tax abatement. • Current estimated annual real property taxes: $763 • Estimated annual taxes after the project's completion: $309,170 • Total estimated combined taxes during the eight -year (8) abatement period: $2,473,363 o Estimated taxes being abated during the abatement period: $1,158,291 o Estimated total taxes to be paid during the abatement period: $1,315,072 Abatement Qualification 1. A review of the tax abatements previously granted found that the petitioner has been granted the following prior abatements. • Resolution No. 4483-15 (7/27/15): Eight -year (8) industrial development real property tax abatement for property located at 5448 Dylan Drive granted to GLC Portage Prairie, LLC • Resolution No. 4610-17 (2/13/17): Nine-year (9) industrial development real property tax abatement for property located at 5545 Chet Waggoner Court granted to GLC Portage Prairie II, LLC • Resolution No. 4621-17 (3/13/17): Six -year (6) industrial development real property tax abatement for property located at 5555 Dylan Drive granted to GLC Portage Prairie III, LLC • Resolution No. 4783-19 (5/13/19): Six -year (6) industrial development real property tax abatement for property located at 5565 Dylan Drive granted to GLC Portage Prairie IV, LLC • Resolution No. 4957-22 (6/13/22): Seven-year (7) industrial development real property tax abatement for property located at 5910 Dylan Drive granted to GLC Portage Prairie V, LLC • Resolution No. 5033-23 (6/26/23): Nine-year (9) industrial development real property tax abatement for property located at 5448 Dylan Drive granted to GLC Portage Prairie, LLC • Resolution No. 5116-25 (2/10/25): Eight -year (8) industrial development real property tax abatement for property located at 445 N. Sheridan Street to GLC Sheridan, LLC 2. The property is properly zoned for the proposed project. 2 3. Taxes on the property have been paid in full. 4. A review of the South Bend Redevelopment designation areas found that the property is in the River West Development Area. 5. A review of the Tax Abatement Ordinance No. 9394-03 finds that the petitioner meets the qualifications for an eight -year (8) real property tax abatement under Division 7, Sec. 2-82 (Industrial Development City -Wide General Standards) and Division 9, Sec. 2-84 (Council's Authority to Enlarge Real Property Tax Abatement General Standards). 3 8-Year Abatement Type of Property: Estimated Project Cost: Properly Address. Tax Key Number: Tax Year / Pay Year Assessed Value (AV) Land Stricture (100%AV of Project Cost) South Bend Speculative IndustriaVWarehouse $ 8,800,000 New Construction V/L Chet Waggoner Ct 71-03-17-100-002.000-009 Project Complete Before Project No Abatement 2026 / Pav 2027 2027 / Pav 2028 GLC MID -BAY, LLC (Other) • 2030 / Pav 2031 2031 / Pav 2032 2032 / Pay 2033 2033 / Pav 2034 August 5, 2026 2034 / Pav 2035 German Township .• Real Property Tax Abatement Schedule With Abatement 2027 / Pav 2028 2028 / Pay 2029 2029 / Pav 2030 $ 33,100 - $ 440,000 $ 440,000 8,800,000 8,800,000 $ 440,000 8,800,000 $ 440,000 8,800,000 $ 440,000 $ 440,000 8,800,000 8,800,000 $ 440,000 8,800,000 $ 440,000 8,800,000 $ 440,000 8,800,000 Gross Assessed Value 33,100 Abatement Abatement Deduction - Standard Homestead Deduction - Supplemental Homestead Deduction - Non -Homestead Standard Deduction (3,972) 9,240,000 9,240,000 100% - (8,800,000) - - - - , 9,240,000 90% (7,920,000) - - 9,240,000 80% (7,040,000) - - 9,240,000 9,240,000 70% 60% (6,160,000) (5,280,000) - - - - - 9,240,000 50% (4,400,000) - - 9,240,000 40% (3,520,000) - - 9.240,000 40% (3,520,000) - - - Net Assessed Value 29,128 Properly Taxes Assume constant tax rate of 4.8273% Gross Tax (Tax Rate x Net AV) 1,406 Local Tax Credit (120) Circuit Breaker Credit (523) Supplemental Homestead Credit - 9,240,000 440,000 448,043 21,240 (38,126) (1,816) (98,746) - - 1,320,000 63,720 . - 2,200,000 106,201 - - - 3,080,000 3,980,000 148,681 191,161 - - - - - 4,840,000 233,641 - 5,720,000 276,122 - 5,720,000 276,122 - - - Taxes Due $ 763 $ 309,170 $ 19,425 $ 63,720 $ 106,201 $ 148,681 $ 191,161 $ 233,641 $ 276,122 $ 276,122 2% Gout Breaker Cap 662 Debt Service(0.3480%ofNet AV) 101 3% 3% 277,200 277.200 31,970 1,522 3% 277,200 4,567 3% 277,200 7,612 3% 3% 277,200 277,200 10,857 13,702 3% 277,200 16,746 3% 277,200 19,791 3% 277,200 19,791 Max Tax Under the Cap • This schedule is for estination purposes true tax values wm utimatey be 763 309,170 278,722 281,767 284,812 287,857 290,902 293,946 296,991 296,991 City of South Eerie C) Department of community imminentThe Pay Year Abatement Estimated Pre- Project Tax Liability Projected Additional Tax Liability Total Projected Tax Uabi ity (Current + Add") Taxes Abated Net Taxes Paid 2028 100% $ 763 $ 308,408 $ 309.170 $ (289,746) $ 19,425 2029 90% 763 308,408 309.170 (245.450) 63.720 2030 80% 763 308,408 309,170 (202,970) 106.201 2031 70% 763 308,408 309,170 (160,490) 148,681 2032 60% 763 308,408 309,170 (118,009) 191,161 2033 50% 763 308 408 309,170 (75,529) 233,641 2034 40% 763 308,408 309,170 (33,049) 276,122 2035 40% 763 308,408 309,170 (33,049) 276,122 Total: 8,102 2,487,281 2,473,383 (1,158,291) 1,315,072 ony and assumes constant fax rates equal to those for 2025 Payable 2026. determined by the actual assessed valuation end the then current fax rates. City of South Bend Instructions: Complete pages 1-3 "< <: AND the proper Form SB-1 for Petition for Incentives the type ofabatement(real property or personal property) Petition must include a $250 filing fee payable to the for which you are applying. "City of South Bend" before processing can be complete General Information Project Name Project Number Legal name as registered with Secretary of State GLC MID -BAY, LLC Business structure Limited Liability Company Company website greatlakescapital.com Proposed Project Information Proposed project address V/L Chet Waggoner Ct Parent company name Great Lakes Capital City, state, zip South Bend, IN, 46628 Legal owner Site acreage or acreage required Approximately 21 Acres for leased?s the real owned Owned Owned Square feet of facility Approximately 132,620 SF If leased, by whom? Primary Contact Information Primary company contact name Ethan Fowler Title Development Associate Address of company contact 7410 Aspect Drive, Suite 100 Phone 574-334-6659 City, State, zip Granger IN, 46530 Email efowler@greatlakescapital.com Senior Official Information Company senior official name Jeff Smoke Title Managing Director Address of company contact (if different from above) Phone 574-251-4400 City, State, Zip Email (smoke@greatlakescapital.com Consultant Information/Agent Hired business consultant/agent name I Consultant release? (Y/N) Address Local economic development partners approval? (Y/N) City, State, Zip Email Project Overview Brief description of your company, project, and why the property is necessary for economic growth Great Lakes Capital ("GLC") is the sponsor of GLC Mid -Bay, LLC ("Developer"). Developer is proposing to invest in the construction of a speculative industrial building having a cost of over $8,800,000. The "spec" industrial building will consist of an approximate 132,620 SF warehouse/industrial building designed to serve a number of small -mid sized businesses desiring to locate to South Bend (or otherwise remain in this area for continued operations). The project can accommodate businesses ranging from space needs of —11,000 SF all the way up to the entire building. The project will complement previous buildings within Portage Prairie (which total over 1,350,000 SF) by offering more modern, smaller suite sizes that will be the first of its kind in the area. Certified Technology Park approp late N/A Is the project in a Tax Incremental Financing (TIF) area? If so, which? Yes, River West Have Building Permits been issued? (Y/N) (Note -Not eligible for abatement if Yes) No Number of residential units created by project N/A If this is a petition for personal property tax abatement, has the equipment bean installed? N/A Investment Details Public Infrastructure needs (Off -site of project in dollars) Has any SO4 funding been received? What is the value of any equipment being purchased in Indiana for the project? What is the value of any equipment being purchased from out of state for the project? None No TBD TBD New Proiect Investments Calendar Year Land Acquisition Building Lease Payments Building Purchase Cosb New Building Construction Existing Building Improvements New Machinery & Equipment Special Tooling/Retooling New Furniture/Fixtures New Computer/IT Hardware New Software On -site Rail Infrastructure On -site Fiber Infrastructure 2024 2025 2026 2027 2028 2029 2030 2031 $ 792,000.00 $ 8,000,000.00 $ 2,800.000. 00 TOTAL $ 0.00 $ 0.00 $ 8,792,000.00 $ 2,800,000.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 Full -Time Permanent Indiana -Resident Positions by Calendar Year Calendar Year Jobs retained Hourly avers ° CUMULATIVE 8 of net NEW full at Hourly avera[ewage, w/o Total training Total *to be trained - not cumulative time permanent jobs created project P 1 benefits or bonuses, of expenditure - cumulative net new jobs not cumulative b ege' w o benefits or bonuses 2026 0 $ 0.00 2027 2028 15-100+ (estimate) $ 25.00 2029 2030 2031 2032 2033 2034 2035 2036 2037 Provide hourly wage information for new employees in the following positions. Full time Part time Laborers Technical Managerial Administrative Who will be the individual responsible for coordinating with WorkOne on recruiting? N/A Does your company have an EEO hiring policy? Users will hire Are you an EEO employer? Please list the number of full time and part time minority and/or female employees for the following years: Please describe your commitment to divinity and inclusion by detailing your Year 2026 2025 2024 outreach and recruitment efforts for the last three years as well as current policies. Full Time Part Time Full Time Part Time Full Time Part Time Black As a speculative development, the lessee/s are unknown. Cannot provide current employees. Hispanic Asian Indian Female Other Complete the table below for Real Property Tax Abatement only. *** Sign at the bottom for all requested incentives (real AND personal property). *** Public Benefit Item: Information is required on both the construction companies and the companies which will provide materials purchased for this project. Please complete the table below with the appropriate information. If you qualify for the points, please enter the full amount of available points. Qualify (Yes or No) Earned Points Available Points 1 Construction Related (Contractors): A. Employ Local Companies (75%) Y 20 20 B. Purchase Materials from Local Companies (75%) Y 20 20 C. Require Employees vs. Independent Contractors Y 19 19 D. Require Prevailing Wage N 0 22 E. Require Health Benefits Y 22 22 F. Require Retirement Benefits Y 18 18 G. Maintain Affirmative Action Plan N 0 20 ' Sub -total Construction Related: 99 141 2 Wage & Benefit Related (Owner): A. Pay Target Wage Levels 33 33 B. Provide Health Benefits Y 34 34 C. Provide Retirement Benefits Y 29 29 D. Provide Training Y 28 28 E. Provide Child Care N 0 15 F. Provide Transportation Assistance N 0 14 G. Provide Employer Assisted Housing program N 0 9 Sub -total Wage & Benefit Related: 124 162 3 Workforce Related: A. Create New Jobs Y 42 B. Retain Existing Jobs N 0 C. Maintain Affirmative Action Plan N 0 35 D. Provide Targeted Hiring Preference N 0 34 Sub -total Workforce Related: 42 152 4 Support a Municipal Facility: A Support a SB Municipal Facility (donations to the zoo, conservatory, museum, etc.) Y 84 84 If 4A is "Y," then type Name of Facility (required if "Y"): Seitz Park, Tree Canopy ' 'Sub -total Municipal Facility: 84 J` 84 Sub -total from Above: 349 1 The undersigned owner(s) of real property, located within the City of South Bend, herby petition the Common Council of the City of South Bend for a real and/or personal property tax abatement consideration and pursuant to I.C., 6-1.1.12.1-1, et seq., and South Bend Municipal Code Sec. 2-76 et sea., for this petition state the above. Submitted By: Jeff Smoke Date: 8/3/2026 For Staff Use Only Below This Line What is the CURRENT d value? them: $ 33,100 Real Property Improvements: I $ 0 Personal Property: What is the projected assessed value? Real Property improvements: $ 8,800,000 Personal Property: What is the six digit NAILS code? N/A What is the tax key number(s) for this project? 71-03-17-100-002.000-009 Please attach a Google map and street view of he location. Please list the amount of real and personal property taxes paid for the last five years when applicable. Real Property Taxes: Personal Property Taxes: Tax Year 2025 / Pay 2026 $ 769.64 Tax Year 2024 / Pay 2025 $ 1,046.64 Tax Year 2023 / Pay 2024 $ 708.04 Tax Year 2022 / Pay 2023 $ 479.94 Tax Year 2021 / Pay 2022 $ 486.00 Please fill out the following Public Benefit Summary Information and add to total from above. (Y or N) Points 2c1011 Public Benefrt Item: Protect Related: 5 A. Redevelop a Site that has Special Needs N 0 49 B. Develop Based on Local University Research N 0 35 C. Achieve a Physical Element of a Plan N 0 36 ISub-total Project Related: 0 120 6 Super Size Proiects (point values are cumulative): A. 100% to 199% Y 25 25 B. 200% to 299% Y 68 i-8 C. 300% to 399% Y 65 05 D. 400% and Over v 52 52 'Sub -total Super Size Projects: 210 210 7 Pay for Municipal Infrastructure (point values are cumulative): A. Pay for Oversizing or Upgrading N 0 14 B. Pay for 26-50% of Extension Cost N 0 26 C. Pay for 51-75% of Extension Cost N 0 39 D. Pay for 76-100% of Extension Cost N 0 52 I'Sub -total Infrastructure Related: 0 Total from Applicant Section: 349 539 Total from Staff Section: 210 461 Total Public Benefit Points: 559 1000 STATEMENT OF BENEFITS REAL ESTATE IMPROVEMENTS State Form 51787 (R8 i 5-25) Prescribed by the Department of Local Goverment Finance Th s statement is being completed for real property that qualifies under the following Indiana Code (check one box)" Redevelopment or rehabilitation of real estate improvements (IC 6-1 1-12.1-4) Residentially distressed area (IC 6-1 1-12.1-4.1) New agricultural improvement (IC 6-1 1-12.1-4) 2026 PAY2027 FORM SB-1 I Real Property PRIVACY NOTICE Any information concerning the cost of the property and specific salanes paid to individual employees by the property owner is confidential per IC 6-1 1-12.1-1 1 NSTRUCTIONS 1 This statement must be submitted to the body designating the Ec000,mc Revitalization Area PRIOR to the public heanng if the designating body requires information from the applicant in making its deasion about whether to designate an Economic Revitalization Area. Otherwise, this statement must be submitted to the designabng body BEFORE the initiation of the redevelopment or rehabilitation of real property or a new agncultural improvement for which the person wishes to claim a deduction 2. To obtain a deduction, a Form 322/RE must be fled with the county auditor before May 10 in the year in which the addition to assessed valuation is made or not later than thirty (30) days alter the atcPssment notice is marled to the property owner if It was mailed after Apol 10. A property owner who failed to file a deduction application within the prescnbed deadline may file an application behveen January I and May 10 of a subsequent year 3. A property owner who files for the deduction must provide the county auditor and designating body with a Form CF- l/Real Property. The Form CF- l/Real Property should be attached to the Form 322/RE when the deduction is first claimed and then updated annually for each year the deduction is applicable IC 6-1 1-12.1-5 1(b) 4 For a Form SB-1/Real Property that is approved alter June 30. 2013. the designating body is required to establsh an abatement schedule for each deduction allowed SECTION 1 TAXPAYER INFORMATION Name of Taxpayer GLC MID -BAY, LLC Address of Taxpayer (number and street, city, state. and ZIP code) 7410 Aspect Drive, Suite 100 Name of Contact Person Ethan Fowler SECTION 2 Name of Designating Body South Bend Common Telephone Number (574) 334-6659 OF PROPOSED PROJECT Email Address efowler@greatiakescapital.com Resolution Number LOCATION Council AND DESCRIPTION Location of Property NA_ Chet Waggoner Ct, South Bend, IN 46628) County St. Josepth DLGF Taxing District Number 009 (South Bend -German) 71-03-17-100-002.000-009 Description of Real Property Improvement, Redevelopment, or Rehablitabon (use addlwnal sheets, if necessary) Construction of a new speculative industrial/warehouse building of approx.132,620 SF. serving 1 or more businesses depending on tenancy Estimated Start Date (month, day year) October 30, 2026 t'�orflat "ronraw) Estrateclrth. day February 1, 2028 SECTION 3 Current Number 0 SECTION 4 ESTIMATE Salaries $0 ESTIMATED OF EMPLOYEES AND SALARIES Number Retained 0 TOTAL COST AND FROM PROPOSED Salaries $0 VALUE OF PROPOSED PROJECT REAL PROJECT Number Additional 15 ESTATE IMPROVEMENTS Salaries $750,000 COST ASSESSED VALUE Current Values 0 0 (+) Plus Estimated Values of Proposed Prgect 8,800,000 8,800,000 (-) Less Values of Any Property Being Replaced 0 0 Net Estimated Values Upon Completion of Protect 8,800,000 8,800,000 SECTION 5 Estimated Solid Waste Converted WASTE CONVERTED AND OTHER BENEFITS (pounds) 0 PROMISED BY THE TAXP.AYER Estimated Hazardous Waste Converted (pounds) 0 Other Benefits SECTION 6 TAXPAYER CERTIFICATION I hereby certify that the representations in this schedule are true Signature of A i .: - .'•':NAbt(ve Siiikt. Date Signed (month, day. year) August 3, 2026 . • - 4,,:: , firpO aeetabve Title Manager Preded Name of • Jeff Smoke Page 1 of 2 FOR USE OF THE DESIGNATING BODY We find that the applicant meets the general standards in the resolution adopted or to be adopted by this body Said resolution, passed or to be passed ender IC 6-1 1 12 1 provides for the following limitations A The designated area has been limited to a penod of time not to exceed nla calendar years' (see below) The date this designation expires is 12/31/2028 NOTE. This question addresses whether the resolution contains an expiration dale for the designated area. B The type of deduction that is allowed in the designated area is limited tor_ t Redevelopment or rehabilitation of real estate improvements ,� Yes No 2 Residentially distressed areas ,_ Yes No 3 New agncuthxal improvement ,_ Yes No C The amount of the deduction is limited to $ Ilia D Other Imitations or conditions (specify) nla E. Number of years allowed Year 1 El Year 2 Year 3 � Year 6 El Year 7 Q Year 8 �Year4 Year 9 El Year 5 (' see below) Year 10 F For a Statement of Benefits approved after June 30, 2013. did this designating body adopt an abatement schedule per IC 6-1 1-12.1-179 Q Yes El No If yes, attach a copy of the abatement schedule to this form tf no, the designating body is required to establish an abatement schedule before the deduction can be determined We have also reviewed the information contained in the statement of benefits and find that the estimates and expectations are reasonable and have determined that the totality of benefits rs sufficient to justify the deduction descnbed above Approved (signature and tale of authonzed member of desgnafag body) Telephone Number (574) Date Signed (month, day year) Printed Name of Authorized Member of Designating Body Name of Designing Body Attested by (sriature and Otte of attester) Pnnted Narne of At CI If the designating body limits the time period during which an area is an economic revitalization area, that limitation does not limit the length of time a taxpayer is entitled to recerve a deduction to a number of years that is Tess than the number of years designated under IC 6-1 1-12.1-17 In accordance with IC 6-1 1-121-17 where the Forrn SB-1,Reel Property was approved after June 30, 2013, the designating body is required to establish an abatement schedule for each deduction allowed The deduction penod should be as follows A. For residentially distressed areas, the deduction period may not exceed ten (10) years B For the redevelopment or rehabilitation of real property, the deduction penod may not exceed ten (10) years. C. For a new agncultural improvement, the deduction period may not exceed five (5) years_ IC 6-1.1-12.1-17 Abatement Schedules Sec. 17. (a) A designating body may provide to a business that is established in or relocated to a revitalization area and that receives a deduction under section 4 or 4.5 of this chapter an abatement schedule based on the following factors (1) The total amount of the taxpayer's investment in real and personal property (2) The number of new full-time equivalent Jobs created. (3) The average wage of the new employees compared to the state minimum wage (4) The infrastructure requirements for the taxpayers investment (5) In the case of a deduction for new farts equipment or new agricultural improvement, an agreement by the deduction applicant to predominately use the area for agricultural purposes for a period specified by the designating body (b) This subsection applies to a statement of benefits approved after June 30, 2013. A designating body shall establish an abatement schedule for each deduction allowed under this chapter An abatement schedule must specify the percentage amount of the deduction for each year of the deduction Except as provided in subsection (d) end section 18 of this chapter an abatement schedule may not exceed ten (10) years. (c) An abatement schedule approved for a particular taxpayer before July 1 2013, remains in effect until the abatement schedule expires under the terms of the resolution approving the taxpayer's statement of benefits. (d) An abatement schedule for new farm equipment or new agncuttural Ingo uvement may not exceed five (5) years Page 2 of 2 Aerial and Street Views View Looking Southeast from Chet Waggoner Court Site Plan "IIIU1111111II11I11111 IIIIIUIUHHHUIIlra e ywr•.w� .+.• i� C Yi;�