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HomeMy WebLinkAboutBill 16-20 Tax Abatement for Cohn & Cohn Investments LLC227 W. JEF mRSON BOULEVARD SUITE 1400 S. SOUTH BEND, IN 46601-1830 March 8, 2016 CITY OF SOUTH BEND PETE BUTTImw, MAYOR COMMUNITY INVESTMENT SCOTT FORD, EXECUTIVE DIRECTOR Council Member Gavin Ferlic, Chairperson Community Investment Committee South Bend Common Council 4th Floor, County City Building South Bend, IN 46601 PHONE: 5744235 -9371 FAx:5744235 -9021 RE: Real Property Tax Abatement Petition for: Cohn & Cohn Investments, LLC Dear Council Member Ferlic: Please find the attached information pertaining to a real property tax abatement petition for Cohn & Cohn Investments, LLC: ➢ Department of Community Investment's summary report ➢ Copy of the petition Statement of Benefits form Supporting information. The report contains the Department's findings relative to the above petition. Cohn & Cohn Investments, LLC will be investing approximately $1,600,000 on the construction of a new commercial distribution and office facility in the Blackthorn Corporate Park. The facility is intended to initially be more than 13,000 square feet to serve and support the expanding operations of UniFirst,.which will lease the facility. The project meets the qualifications for a (5) five year real property tax abatement. A representative from Cohn & Cohn Investments, LLC will be available to meet with the Committee on Monday, March 14, 2016. Should you or any of the other Council members have any questions concerning the report, or need additional information, please feel free to call me at 235 -5823. Sincerely, .01�4 //-41 Aaron Kobb Director Economic Resources Filed in Clerk's Office MAR 0 9 2016 KAREEMAH FOWLER CITY CLERK, SOUTH SEND, IN PLANNING NEIGHBORHOOD ENGAGEMENT BUSINESS DEVELOPMENT ECONOMIC RESOURCES PAMELA C. MEYER BRIAN PAWLOWSKI AARON KOBB RESOLUTION NO. 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 Blackthorn Corporate Office Park Lot 6, South Bend, IN 46628 AN ECONOMIC REVITALIZATION AREA FOR PURPOSES OF A (5) FIVE -YEAR REAL PROPERTY TAX ABATEMENT FOR Cohn & Cohn Investments, 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 commonly known as Blackthorn Corporate Office Park Lot 6, South Bend, IN 46628 and which is more particularly described as: BLACKTHORN CORPORATE OFFICE PARK MINOR SUB #7 LOT 6 and which has Key Numbers 025- 1018- 062208 be designated as an Economic Revitalization Area under the provisions of Indiana Code 6 -1.1 -12.1 et sec,., and South Bend Municipal Code Sections 2 -76 et SeMc ., and; WHEREAS, petitioner has agreed to and has accepted responsibility to report any changes in the final legal description and to report the final, appropriate Key Number 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 sue., and South Bend Municipal Code Sections 2 -76, et sue., 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 1. 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, are 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 this area as an Economic Revitalization Area for purposes of real property tax abatement. SECTION V. The designation as an Economic Revitalization Area shall be limited to two (2) calendar years from the date of the adoption of this Resolution by the Common Council. SECTION VI. The Common Council hereby determines that the property owner is qualified for and is granted property tax deduction for a period of (5) five years as shown by the attachment pursuant to Indiana Code 6- 1.1- 12.1 -17. 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 2 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. Member of the Common Council PRESENTS@ . NOT APPRMW Filed in Clerk's Office MAR 0 9 2016 KAREEMAH FOWLER CITY CLERK, SOUTH REND, IN TAX ABATEMENT REPORT TO: SOUTH BEND COMMON COUNCIL SUBJECT: REAL PROPERTY TAX ABATEMENT PETITION FOR: Cohn & Cohn Investments, LLC DATE: March 8, 2016 On Wednesday, March 9, 2016, a petition from Cohn & Cohn Investments, LLC was received and subsequently filed with the City Clerk for real property tax abatement consideration for property to be located at Blackthorn Corporate Office Park Lot 6, South Bend, IN 46628. Pursuant to Chapter 2, Article 6, Section 2 -84.2 of the Municipal Code of the City of South Bend, this 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 I.C.6 -1.1 -12.1 and whether all zoning requirements have been met. The Department of Community Investment has reviewed the petition (a copy of which is attached), investigated the area, and makes the following report. PROJECT SUMMARY ➢ Approximately $1,600,000 construction of a new commercial distribution and office facility in the Blackthorn Corporate Park. The facility will serve and support the expanding operations of UniFirst, one of the nation's largest workwear and textile service companies. ➢ Estimated total taxes on new building construction during five year abatement period — $231,660 ➢ Estimated taxes being abated on new building construction during five year abatement period — $103,007 ➢ Estimated taxes to be paid on new building construction during five year abatement period — $128,653 EMPLOYMENT IMPACT Per the petition, it is estimated that the total project will: ➢ Create 5 permanent, full -time jobs within the five year abatement period, representing a new annual payroll of approximately $202,800 ➢ 23 total jobs will be retained with a total annual payroll of approximately $932,880 PLANNING NEIGHBORHOOD ENGAGEMENT BUSINESS DEVELOPMENT ECONOMIC RESOURCES PAMELA C. MEYER BRIAN PAWLOWSKI AARON KOBB ABATEMENT QUALIFICATION A review of the tax abatements previously granted, finds that the petitioner has not been granted or associated with previous abatements. 2. The Building Commissioner has reviewed the petition and finds the property to be properly zoned for the proposed project. 3. A review of the South Bend Redevelopment designation areas finds that the property is located in the River West Development Area. 4. A review of the Tax Abatement Ordinance No. 9394 -03 finds that the petitioner meets the qualifications for a (5) five -year real property tax abatement under section 2 -84.2, Real Property Tax Abatement. 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Approximatey 13;OQ0 20,000 sq. feet Primary Contact Information ° UniFirst Corporation (Tenant) Ed .,.. " . - Richard Cohn, Cohn Construction ,.e. President 912 Lady Street, Suite 200 803 - 699 - 1325x102 e j ` - Columbia, SC 29201 nchardcohn @cohnconstructionllc.com Senior Official COm Michael m lniFirst) w -Senior Vice President r!d ie fled n cE , iir frd 68 Jonspin Rd 978 =6513 -8888 x4225 e_ eley,s4ae; t �: Wilmington, MA 01887 Consultant • . A•. a }) = memafti@unifirst.com Hlredbu n�esse risirifar}geneame Richardpeahl, Barnes & Thornburg LLPv- Con fitaTite ea + IN" Y _ Adrlless n r 100 N. Michigan. Street, Suite 700 t o4ate `wnolodevelopmentpartnerr-'" _ N., . ..... _ n..a rova�l. Y N Cityry5tt ZIp, South Bend, Indiana 46601 �matl rdeahl @btlaw.com Project Overview Br }efd`esci�io�ofyoiir � , ` �'� c s c y Cohn & Cohn Investments, LLC ( "Petitioner") proposes to invest at least $1,600,000 in the construction of a new eomparry�projear antl why the commercial distribution and office facility in the Blackthom Corporate Park in South Bend. The facility is intended to initially propeityjs n ce a7y for be more than 13,000 square feet to serve and support the expanding operations of UnIFIrst (which will lease the facility) in econ6mi4groGutf} South Bend. >9 UniFirst is one of North America's largest workwear and textile service companies, providing managed uniform, protective clothing, and custom corporate image apparel programs to businesses in diverse industries. In addition to outfitting more than 1.5 million workers in clean uniforms each workday, UniFirst also has a hand in keeping their businesses dean, safe, and healthy through UniFirsts' Facility Service Programs. These programs allow UniFirst to be a single -source solution for s a variety of needs. The project is intended to faciliate UniFirst's move from a leased facility to this project, which UnIFIrst will lease with an option to purchase. UniFirsfs long term plan is to be in South Bend for the next several decades, if not longer. Uni F irs ts's curre nt growth objectives for the South Bend market include a long term objective to build a processing facility. Once our annual revenues surpass $10 million, we will have the ability to expand the operation, adding numerous jobs to the local economy. This current property will allow UniFirst to continue to expand our operation, benefiting the South Bend economy. 2635 23 19.50 7 , 3 19.50 3 z03 2 19.50 2 2018 �r 2020, 2021 A 2022 2023 2024 2, 2025 �, �° n> $10.00- $16.00 /Hour $9.00- $12.00/Hour 'n ea- „zs 11Arra e�i�� > $25.00- $35.00/Hour $12.50 - $18.00/ Hour o us ! b e �o,�o na Steve Dobrzykowski !:T ;.. pQe mss? Yes =�yr a E r7 s Yes the • - of and part time minority • • • for of �VW adrs�ri�e r�r � the last three t ahe`I 2013 years: 2014 2015 �"1_,�II�Thte Part'1"imef: tull?1me PaitTime 'fuNTflifie =' Parttime � �: � �° UnlFirst is proud to be an Equal 8 2 7 2 9 Employment/Affirmative Action Employer. Candidates are considered siert' Sr for employment with UnlFrst � ,•• < - ^ � Corporation without regard to theirrace, y�fai, color, religion, national origin, age, sex, 1,1 gender, pregnancy, disability, sexual �er�iale'° 6 x 8 8 orientation, gender identity, genetic 01re information, military status, veteran status (specifically status as a disabled *All employment information and projections are those ofUniFirst (which will occupy /operate the Property). InfoPtnation is required on both the construC t ion cott>panies aq ttte , " "ompar,ies whichnll pr#►ve mati�is pgrehas f9r >Zhi�s p�oJect Qualify; Plea 'e table below Huth the approprfate;�nfprmaiwn, 1 (Yes ox N►) you qualify for the, points, Tease enter t)te full amotrnt of ava)labl� ' : ° . 0 n ^Earned "Points ' Available"Points Consfrton:Rlated (Co "titacCorsi A Eri plpyl.— *PCompanfes(753'0),; Yes 20 20 B: i'u� chase Matenals "from Local Cornpaesk(7696) Yes m 20 20 C: _ , , , Re "quire Employees vs indeper�denf CorytFactcirs, , No 19 . D' ftequin Preyailingtillage a No 22 E require Wealth BOeflts ; ,. „ Yes 22 22 F.' .. Wk , 0 Benefits No 18 iv G,, Maintalh Affirmative At tion Plan. ", , , No 20 Sub total Construction Related:. , 62 141 2 Waee& Benefit:ftetated.lO.wnerl: A. PavTarget Wage Levels Yes 33 33 B. ProvideHeolth.Benefits Yes 34 34 C. Provide Pension Benefits No. 29 D. Provide Training Yes 28 28 E. Provide Child Care No 0 15 F, , ProvideTransportation "Assistance No 0 14 G. Provide Employer Assisted Housing program No 0 9 Sub -total Wage & Benefit.Related: 95 162 3 workforce Related: A: Create NewJgbs Yes 42 42 B. Retain Existing Jobs Yes 41 41 C. Maintain Affirmative Action Plan Yes 35 35 D. Provide Targeted Hiring Preference Yes 34 Mote Related: 152 152 152 4' Su000rtra Muhidual FadlitG A. Supporta'SB Municipal Facility (donations tothe zoo, conservatory, museum, etc.) 84 Name of Fadltty Sobtotal:t4lunkipalFa._ -., 84 Sub -total from. Above: 309 539 what i�crgnt i walyes f Re Piop►ty s i 40 E Propert�ie „a?' . a r .. _, ... , e _ v .. iNl%� iep'Fbj�� �� u'�fi deaf PnropertY Perso�a�Properiyc .� ttiN ;6tf£t,,b�et��9se►i<o�f€'ir�fk s o)e� `� ' , � oas- iols•o�aaoS Pf�as�lst��e�ob � �yw f� pertY��e""' keaf�Pit$"�erlyTaae'� 1 PeFsd�ialProp6rtyTaites' c_a i Staff Use Only Please fill out the Public Benefit Summary Information and add to the total from above. A �F • z Y TIM - Y o7 N z r_ , ._ PoWtts" S r A Redeuefop,aSie Jas55peaalsteetJs that 49 B z O��reiopiased on LocalUniversity Research 35 G Achieve a,Physical E1emeFjt of a Phan , ,,,, 3� 36 Sub fatal Project Relatetl 0 120 r 6 z Super:`Sfie ProrecLs 'fomnt.values.arEtuinulative(c 1, 10b% to 19996 a 25 2D'Q %to 2999 . „ 68 X00% to 39% - 65 ;s w}01)46artrlAVer 52 h , S�ubztot�l,5,� v�9Ects �' 0 210 ' � V.. ns°v s l Pavior�MUMOP liif asi uctuce' ?> P, Syr <C�versiring�or °tlpgradin8��" 14 26 y�f .oF E�tte!1 �_ 39 - c. yea :�' _ —r�+r �,;;.,�:•- .v., _ Ys3$ixte o Co f 52 6iib�i IIri ras "uet 0 . 131 fTor� SsctiOns` 309 a: Tqi Appcaf 539 Toiaixfrom'ffSgctlon ' E 0 ey 461 T6taj PiibNc" 8eng�it points; _ 3 370 1000 1) How do I pay my petition filing fee? Your petition jilingfee can be paid either in person or via mail to: Or online via paypal at: City Clerk's Office http:/ /$outhbendin govlgovernmentl Attn: Deputy City Clerk content /tax - abatement 227 West Jefferson Blvd. • Suite 400 S South Bend, Indiana 46601 2) Certified Technology Parkappropriate? (Page one, under project overview) In the South Bend area there are only two Certified Technology Parks, Innovation Park and Ignition Parka If your property is not located in either then the answer would be no, 3) Community Revitalization Enhancement District? (Page one, under project overview) The map below outlines the CRED area, please check to see if you fall within the boundaries. 4) Has any 504 funding been received? (Page one, under investment details) 504 Funding is a loan that come from the Small Business Administration. This funding must be applied for to be received. 5) Total training expenditure - not cumulative (Page two, under full time Indiana resident positions) The amount of money to be spent per year on training over the course of the project. 6) Total number to be trained - not cumulative (Page two, under full time Indiana resident positions) The amount of people that you will train per year over the length of the project. Ifyou have any additional questions that are not addressed by this document, please contact Sarah Heintzelman in the Department of Community Investment at 574.235.5842 or email at sheintze@southbendin.vov CREeD District Boundary South. ro Ford Jc� h Poland - - Dunham a x Fisher Tull Tull Sample Kerr - Ohio F Garst m 3 �cro ¢_ Ignition Stull g m U_ Broadway m Haney Legend � � E N,�\ oCHND Dialriel �. Indiana m Q Soulh Bend Parcels _ ..� Indiana P - 3 5 4) Has any 504 funding been received? (Page one, under investment details) 504 Funding is a loan that come from the Small Business Administration. This funding must be applied for to be received. 5) Total training expenditure - not cumulative (Page two, under full time Indiana resident positions) The amount of money to be spent per year on training over the course of the project. 6) Total number to be trained - not cumulative (Page two, under full time Indiana resident positions) The amount of people that you will train per year over the length of the project. Ifyou have any additional questions that are not addressed by this document, please contact Sarah Heintzelman in the Department of Community Investment at 574.235.5842 or email at sheintze@southbendin.vov STATEMENT OF BENEFITS REAL ESTATE IMPROVEMENTS ' State Form 51767 (R6 / 10 -14) Prescribed by the Department of Local Government Finance 206 PAY 20 1_7 FORM SB -9 / Real Property PRIVACY NOTICE This statement is being completed for real property that qualifies under the following Indiana Code (check one box): Any information concerning the cost [a Redevelopment or rehabilitation of real estate improvements (IC 6 -1.1- 12.1 -4) of the prop paid to inndividudiviry and specific salaries al employees by the Q Residentially distressed area (IC 6 -1.1- 12.1 -4.1) property owner is confidential per IC 6-1.1- 12.1 -3.1.. INSTRUCTIONS: 1. This statement must be submitted to the body designating the Economic Revitalization Area prior to the public hearing if the designating body requires information from the applicant in making its decision about whether to designate an Economic Revitalization Area. otherwise, this statement must be submitted to the designating body BEFORE the redevelopment or rehabilitation of real property for which the person wishes to claim a deduction. 2 The statement of benfi ets form must be submitted to the designating body and the area designated an economic revitalization area before the initiation of the redevelopment or rehabilitation for which the person desires to claim a deduction. 3. To obtain a deduction, a Form 3221RE must be filed with the County Auditor before May 10 in the year in which the addition to assessed valuation is made or not later than thnty (30) days after the assessment notice is mailed to the property owner if it was mailed afterApril 10. A property owner who failed to file a deduction application within the prescribed dead line may Me an application between March 1 and May 10 of a subsequent year 4. A property owner who files for the deduction must provide the County Auditor and designating body with a Form CF- 17Real Property. The Form CF- 1lReal Property should be attached to the Form 3221RE when the deduction is first claimed and then updated annually for each year the deduction is applicable. 1C 6- 1.1- 12.1- 5.1(b) 5, For a Form SB- 1lReal Property that is approved after June 30, 2013, the designating body is required to establish an abatement schedule for each deduction allowed. For a Form SB- 1lReal Property that is approved prior to July 1, 2013, the abatement schedule approved by the designating body remains in effect. IC 6-1.1- 12.1-17 OR • SECTION Name of taxpayer COHN' & COHN INVESTMENTS, LLC Address of taxpayer (number and street, city, state, and ZIP code) 912 Lady Street, Suite 200, Columbia SC 29201 Name of contact person Telephone number E -mail address Richard H. Cohn, Sr. 1( 803) 699 - 1325x102 richardcohn ®cohneonstrucionllc.com SECTION 2 LOCATION AND DESCRIPTION OF PROPOSED PROJECT Name of designating body Resolution number Common Council of City of South Bend Location of property County DLGF taxing district number Vacant Land - Lot 6 in Blackthorn Corporate Office Park St. Joseph SB- German Description of real property improvements, redevelopment, or rehabilitation (use additional sheets if necessary) Estimated start date (month, day, year) Investment of - $9,600,000 in the construction of an approximate 13,000- 20,000 square foot commercial distribution March 1, 2016 and office facility in the Blackthorn Corporate Park in South Bend. The facility is intended to initially serve and Estimated completion date (month, day, year) support the expanding operations of UniFirstIn South Bend. I March 1, 2018 SECTION 3 ESTIMATE OF EMPLOYEES AND SALARIES AS RESULT OF PROPOSED PROJECT Current number Salaries Number retained Salaries Number additional Salaries 23 1 $923,880 23 1 $923,880 1 5 $180,000+ SECTION 4 ESTIMATED TOTAL COSTAND VALUE OF PROPOSED PROJECT REAL ESTATE IMPROVEMENTS COST ASSESSED VALUE Current Values 68,000.00 6,300.00 Plus estimated values of proposed project 1,600,000.00 Reg 117 Less values of any property being replaced 0.00 0.00 Net estimated values u on completion of project. 1.666,000.00. Reg. 17 SECTION 5 WASTE CONVERTED AND OTHER BENEFITS PROMISED BY THE TAXPAYER Estimated solid waste converted (pounds) Estimated hazardous waste converted (pounds) Other benefits 1. The employment projections above are those of UniFirst, the intended occupant of the new facility. SECTION • I hereb tti at resentations in this statement are true. Signatur presentative Date signed (month, day, year) February 2016 Printed name of authorized representative Title Richard H. Cohn, Sr. Chairman Page 1 of 2 FOR USE OF :•D We find that the applicant meets the general standards in the resolution adopted or to be adopted by this body. Said resolution, passed or to be passed under IC 6 -1.1 -12.1, provides for the following limitations: A. The designated area has been limited to a period of time not to exceed calendar years* (see below). The date this designation expires is B. The type of deduction that is allowed in the designated area is limited to: 1. Redevelopment or rehabilitation of real estate improvements ❑ Yes ❑ No 2. Residentially distressed areas ❑ Yes ❑ No C. The amount of the deduction applicable is limited to $ D. Other limitations or conditions (specify) E. Number of years allowed: ❑ Year 1 ❑ Year 2 ❑ Year 3 ❑ Year 4 ❑ Year 5 (*see below) ❑ Year 6 ❑ Year 7 ❑ Year 8 ❑ Year 9 ❑ Year 10 F. For a statement of benefits approved after June 30, 2013, did this designating body adopt an abatement schedule per IC 6 -1,1- 12.1 -17? ❑ Yes ❑ No If yes, attach a copy of the abatement schedule to this form. If no, the designating body is required to establish an abatement schedule before the deduction can be determined. We have also reviewed the information contained in the statement of benefits and find that the estimates and expectations are reasonable and have determined that the totality of benefits is sufficient to justify the deduction described above. Approved (signature and title of authorized member of designating body) Telephone number Date signed (month, day, year) Printed name of authorized member of designating body Name of designating body Attested by (signature and title of attester) Printed name of attester * If the designating body limits the time period during which an area is an economic revitalization area, that limitation does not limit the length of time a taxpayer is entitled to receive a deduction to a number of years that is less than the number of years designated under IC 6 -1.1- 12.1 -17. A. For residentially distressed areas where the Form SBA /Real Property was approved prior to July 1, 2013, the deductions established in IC 6 -1.1- 12.1 -4.1 remain in effect. The deduction period may not exceed five (5) years. For a Form SB -1 /Real Property that is approved after June 30, 2013, the designating body is required to establish an abatement schedule for each deduction allowed. The deduction period may not exceed ten (10) years. (See IC 6 -1.1- 12.1 -17 below.) B. For the redevelopment or rehabilitation of real property where the Form SBA/Real Property was approved prior to July 1, 2013, the abatement schedule approved by the designating body remains in effect. For a Form SBA /Real Property that is approved after June 30, 2013, the designating body is required to establish an abatement schedule for each deduction allowed. (See IC 6 -1.1- 12.1 -17 below.) IC 6 -1.1- 12.1 -17 Abatement schedules Sec. 17. (a) A designating body may provide to a business that is established in or relocated to a revitalization area and that receives a deduction under section 4 or 4.5 of this chapter an abatement schedule based on the following factors: (1) The total amount of the taxpayer's investment In real and personal property. (2) The number of new full -time equivalent jobs created. (3) The average wage of the new employees compared to the state minimum wage. (4) The infrastructure requirements for the taxpayer's investment. (b) This subsection applies to a statement of benefits approved after June 30, 2013. A designating body shall establish an abatement schedule for each deduction allowed under this chapter: An abatement schedule must specify the percentage amount of the deduction for each year of the deduction. 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. Page 2 of 2