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HomeMy WebLinkAbout2019-8-28 CCEDC PacketIf you need disability-related accommodations in order to participate in this program/event, please contact Wendy Ford, Economic Development Coordinator at 319-356-5248 or wendy-ford@iowa-city.org. We ask that contact us early to allow sufficient time to meet your access needs. Agenda City Council Economic Development Committee Wednesday, August 28, 2019 4:00 pm Emma Harvat Hall City Hall 1. Call to Order 2. Consider approval of minutes from the June 3, 2019 Economic Development Committee meeting 3. Consider recommendation to support Kirkwood Community College English Language Learning program expansion with $25,000 per year for 5 years 4. Discuss Tailwinds’ proposal for historic preservation and redevelopment project on south side of 100 block of East College Street 5. Consider recommendation to City Council to proceed to establish the Highway Commercial Tax Abatement Area 6. Staff report 7. Committee time 8. Other business 9. Adjournment EDC 8.28.19 packet page 1 EDC June 3, 2019 1 PRELIMINARY MINUTES CITY COUNCIL ECONOMIC DEVELOPMENT COMMITTEE JUNE 3, 2019 EMMA HARVAT HALL, CITY HALL, 4:00 P.M. Members present: Rockne Cole, Susan Mims, Jim Throgmorton Staff present: Simon Andrew, Eleanor Dilkes, Wendy Ford, Geoff Fruin Others present: Jimmy Becker, Kevin Monson RECOMMENDATIONS TO COUNCIL: Cole moved to recommend proceeding to City Council to establish the Forest View Urban Renewal Area. Throgmorton seconded the motion. The motion carried 3-0. CALL MEETING TO ORDER: The meeting was called to order at 4:00 P.M. CONSIDER APPROVAL OF MINUTES FROM THE JANUARY 18, 2019 ECONOMIC DEVELOPMENT COMMITTEE MEETING: Throgmorton moved to approve the minutes from the January 18, 2019 meeting as presented. Cole seconded the motion. The motion carried 3-0. Consider recommendation to City Council to proceed to establish the Forest View Urban Renewal Area: Ford stated that staff is seeking a recommendation to the full Council to start the process to create an urban renewal plan for Forest View. This would enable the City to consider financial participation in projects within this designated area. Ford noted that owners of the property approached the City regarding sharing in the cost of the infrastructure, including roads, trails, water, sewer, and storm water within this area. Staff believes there are at least two significant benefits to the project. The first is that there is assurance that the developer will provide good housing options and relocation assistance for the current residents of Forest View, and that this relocation will be offered in various forms – either relocation to a new manufactured home or relocation to one of the multi-family buildings within the redevelopment area, or relocation outside of the Forest View development. The second benefit would be the creation of the new Forest View Drive, which will provide much needed secondary access to the existing Peninsula and Mackinaw neighborhoods. Ford shared a map with Members, outlining the proposed roads in the new project area and how they will meet up with existing roads. The next step would be for the Council to have a Resolution of Necessity on their meeting agenda. The Planning and Zoning Commission would review the urban renewal plan to ensure it conforms to the comprehensive plan. There would also be a consultation with representatives of the taxing entities of the County and the School District. A public hearing would also be held, within a 30-day time frame typically. Members then asked questions of staff, mainly regarding the urban renewal process for this proposal. EDC 8.28.19 packet page 2 EDC June 3, 2019 2 PRELIMINARY Cole moved to recommend proceeding to City Council to establish the Forest View Urban Renewal Area. Throgmorton seconded the motion. The motion carried 3-0. Update on Potential Commercial Tax Abatement Program Development: Ford noted that Members recently received a memo map in their information packet that shows the Opportunity Zones that were implemented in 2017 and some potential Commercial Tax Abatement areas. The goal of the Commercial Tax Abatement areas would be to inspire the property owners in these areas to reinvest in their properties, whether by improving their existing property or building something new. Ford stated that staff is not far enough along yet with this proposal to bring it to Council but they wanted to share this update with the Committee. She reiterated that this abatement would be for commercial properties only and could be a sliding scale over five to 10 years. Ford continued, giving Members examples of how such a program might work. Throgmorton then spoke to this, noting that any economic development incentives provided should in part be designed to get the property on track for reducing its carbon emissions. He added that there should also be some clear benefit for low to moderate-income households. One of the top priorities for him is childcare, for example, and he spoke briefly to how such programs should benefit the community in certain ways. Staff and Members continued to speak to how this type of tax abatement program might work and what areas might be considered priorities for property owners to qualify. STAFF REPORT: Ford discussed Building Change, which is an FY19 program to help downtown and Northside businesses make improvements to their facades. There were three qualifying applications. One is the old Kresge building, which is 119 to 123 E. Washington Street, along with the old Younkers building to the west, where the Old Brown Bottle was. These two together are eligible for the maximum of $100,000. The other project is on Clinton Street, the McDonald Optical building. This will be a full renovation of the brick facade, repainting, and other elements. This project was at a $22,000 match. COMMITTEE TIME: None. OTHER BUSINESS: None. ADJOURNMENT: Cole moved to adjourn the meeting at 4:38 P.M. Throgmorton seconded the motion. Motion carried 3-0. EDC 8.28.19 packet page 3 EDC June 3, 2019 3 PRELIMINARY Council Economic Development Committee ATTENDANCE RECORD 2017 - 2019 NAME TERM EXP. 0 7 / 2 1 / 1 7 0 9 / 1 5 / 1 7 1 0 / 1 0 9 1 7 1 1 / 2 7 / 1 7 1 0 / 2 0 / 1 8 0 1 / 1 8 / 1 9 0 6 / 0 3 / 1 9 Rockne Cole 01/02/20 X X X X X X X Susan Mims 01/02/20 X X X X X X X Jim Throgmorton 01/02/20 X X X X X X X Key: X = Present O = Absent O/E = Absent/Excused EDC 8.28.19 packet page 4 Date: August 15, 2019 To: Economic Development Committee From: Wendy Ford, Economic Development Coordinator Re: Kirkwood ESL support Introduction Iowa City’s population has changed significantly. Over the six years from 2010 to 2016 there was a net increase of 8,481 people in Johnson County. Of those, 67% (5,663 people) were international immigrants and English language skills can often be a barrier to finding employment. This impact can also be seen at our schools where the need for English Language Learning (ELL) instruction for ICCSD families has increased 533% since 2012. Where 300 students needed school supported ELL 2012, 1,600 students did in 2018. Background Kirkwood Community College has provided adult ELL classes in a variety of ways for years and over the past year has seen a marked increase in demand in throughout the Corridor with the strongest demand coming from Iowa City. Coincidentally, local employers are facing the lowest unemployment rates in decades at 2.2%. Kirkwood asserts they could address two significant problems with one solution if they could expand their ELL capacity in the southern end of the corridor: 1) If more people were to complete ELL classes, the labor pool for local employers would increase, and 2) Individuals completing the ELL courses would be improving their employment prospects and thus, the economic health of their families. The cost of expanding the program is budgeted at $150,000 per year for 5 years. Lori Sundberg, President of Kirkwood Community College, supports an expansion of services, programs and partnerships to address this growing need. In fact, Kirkwood has pledged $75,000 per year from state and Kirkwood general funds. With half of the funding in place, Kirkwood is seeking support from the communities and employers in the southern end of the corridor that would benefit from the larger pool of workforce. The funds would be used exclusively in the southern end of the corridor, increase access and capacity and accelerate English language learning, and partner with employers to support this population. Recommendation EDC 8.28.19 packet page 5 August 15, 2019 Page 2 Staff recommends a supporting Kirkwood in this ELL expansion with $25,000 per year for 5 years. Addressing these issues in this way is directly aligned with the Council Strategic Priority of promoting a strong and resilient local economy through cooperation with the Iowa City Community School District, Iowa Workforce Development, Kirkwood Community College, Iowa Works, and others to increase opportunities for marginalized populations and low-income individuals to obtain access to skills training and good jobs. The rapid increase in the non-English speaking refugee and immigrant population creates an opportunity for the community that we should address. 1) The lack of English language skills limits employment and thus, economic opportunities for a large segment of our population, and 2) if our workforce could grow simply with the addition of English language skills, it would help our employers’ difficulty in filling open positions. There is also a sustainability consideration. Several Eastern Iowa employers attract employees from up to 60 miles away. Helping our local workforce develop the skills they need to fill vacancies locally will reduce the amount of travel for employees filling these positions. For all of these reasons, staff recommends supporting Kirkwood’s ELL expansion. EDC 8.28.19 packet page 6 Date: August 15, 2019 To: Economic Development Committee From: Wendy Ford, Economic Development Coordinator Re: Tailwinds Development on College Introduction In July, we received a preliminary request for TIF financing from The Tailwind Group for a redevelopment project on the south side of the 100 block East College Street. The project involves the College Block building (Martini’s at 125-127 E. College), the Crescent Building (the Union Bar and Revival at 121 and 117 E. College) and the Dooley Block, (Graze, the former Field House Bar, and the former Givanni’s Restaurant at 115, 111, & 109 E. College). The project would ensure the historic preservation of all of the buildings facing College Street and the bulk of each of those buildings behind the street-facing storefronts. Behind the historic buildings, and separated by a walkway, the developer would build a 9-story, 170-unit apartment building (with studios, one and 2 BR units totaling 186 beds) with 2 levels of parking accessible from the alley. As prescribed in the TIF Policies, “except under extraordinary circumstances, applications seeking TIF should ensure that their projects fall within the Desired Height ranges shown on the Downtown and Riverfront Crossing Master Plan’s building heights diagram.” Understanding the Desired Building Heights depict 4-6 stories (interestingly, over the one building already registered on National Register of Historic Places on the block), the developers are prepared to offer several exceptional public benefits. Exceptional Public benefits TIF Policies state that projects seeking TIF must indicate how the proposed project will help fulfill the overall vision of the downtown portion of the Downtown and Riverfront Crossings Plan to preserve and enhance the historic buildings and character of Downtown, while encouraging appropriate infill development with a mix of building uses. To facilitate the preservation of the buildings, the developer requires the income from the 9-story residential building behind the historic buildings. The Tailwinds Group is proposing the following exceptional public benefits to achieve their desired height of 9 stories. Historic preservation The developer will designate each of the three buildings a Local Historic Landmark, thereby ensuring it against demolition. EDC 8.28.19 packet page 7 August 15, 2019 Page 2 • The Crescent Block (the Union Bar and Revival) is individually eligible to be granted National Historic Landmark status and developers will work with the City to have it designated a Local Historic Landmark. • The Dooley Block (former Givanni’s, Field House and Graze) is a contributing building and developers will work with the City to have it designated a Local Historic Landmark. • The College Block (Martini’s) has already been designated a National Historic Landmark, and it, too, will be designated a Local Historic Landmark. • The developer will rehab the buildings using Secretary of the Interior standards. Sustainability The developer is committed to exceeding the TIF Policy energy efficiency standards (requiring certified LEED Silver with 8 energy efficiency points) by building the new building to be certified LEED Platinum. If the buildings were Local Historic Landmarks, they could not be demolished. This provides both a historic preservation benefit as well as a sustainability component. The Tailwinds Group recognizes how valuable these buildings are to the community and that ensuring the continued life of these buildings is more sustainable than tearing them down and landfilling them. This project and the Local Historic landmarking of the properties would remove the risk of redevelopment at the cost of the historic buildings in the future. Support of the Arts The developer is also working with a local arts group to offer new space for them. They plan to offer programmable space, a shop, office, sales counter and restrooms on the third floor of the Crescent Building above what is now the Union Bar. This use would restore the third floor to a public gathering space (it was once a ballroom), and strengthen downtown’s presence as a cultural center. Along with the exceptional public benefits described above, the project would reactivate the street with tenants who will have active businesses during the day and into the evening. This section of East College Street is relatively quiet during the day due to the years-long vacancy of a big portion of the Dooley Block (the former Field House) and the night-time-only activity associated with the Union Bar. Among other tenants, the developer plans to retain a liquor license and add a full restaurant to the mix. Noted in the TIF Policy is the caveat that new development maintains the character of the streetscape and harmonizes with existing buildings. This development achieves that by maintaining the old buildings and fitting the new building in the middle of the block along the alley. The developer notes that the Graduate Hotel height is 9 stories and the new apartment building will also be 9, but its placement, in the middle of the block along the alley does not infringe on the historic streetscape. Other considerations EDC 8.28.19 packet page 8 August 15, 2019 Page 3 • To attain a Local Historic Landmark designation the applicant must go through the historic district overlay rezoning process. The Historic Preservation Commission (HPC) reviews the rezoning to determine whether the proposed Local Historic Landmark meets the criteria required to achieve the designation. If it does, the HPC forwards a recommendation to the Planning and Zoning Commission who makes a recommendation to the City Council to rezone the property as a Local Historic Landmark. • The required parking for the residential units is 80 spaces. The development can provide 54 spaces in its two floors of parking garage, so we anticipate the developer will seek a reduction in required parking either through the Board of Adjustment because of the unique circumstances surrounding the historic preservation of the buildings or via fee-in-lieu. Next steps • Staff is requesting initial feedback from the Economic Development Committee. • Information required to conduct a full gap analysis will be submitted later, however the developer has indicated they would be seeking $9,000,000 in Tax Increment Financing for the $65,000,000 project. • The City-University Project 1 Urban Renewal Plan would need to be amended to include the project. • A development agreement would have to be approved by City Council for the project to merit TIF rebates. Representatives of the developer will be at the EDC meeting and available to answer your questions. EDC 8.28.19 packet page 9 EDC 8.28.19 packet page 10 EDC 8.28.19 packet page 11 EDC 8.28.19 packet page 12 Date: August 16, 2019 To:Economic Development Committee From: Wendy Ford, Economic Development Coordinator Re:The Highway Commercial Urban Revitalization Tax Exemption Area Introduction Urban Revitalization Tax Exemption (URTE) is an economic development incentive tool that grants a property tax exemption on the new value created by improvements to existing or new buildings on qualifying properties within the URTE area. Neither the value of the land nor the original value of the building are eligible, and only improvements generating at least a 15% increase in building value are eligible. Eligibility Areas The URTE areas included in this plan are generally older commercial areas with local, small businesses that have not had access to economic development incentives in the past or do not attract the kinds of projects that would be appropriate for tax increment financing. By state law, URTE qualifying properties may be residential or commercial, however, the proposed Highway Commercial URTE is only for commercially-classed properties. Because a tax exemption would have to be made available to all qualifying residential improvements and could not be segmented to affordable housing only, we have designed this plan to include only commercial property. In the case of a multi-residential property, where a portion is commercial, only the commercial portion of the property would be eligible. Staff has previously recommended to Council using tax abatement to support Low Income Housing Tax Credit projects. To be considered eligible for property tax exemption, all improvements must increase the actual value of the property (not including the land value) as of the first year for which an exemption is received by at least fifteen percent (15%). The City Assessor determines whether a project meets this criterion once improvements have been made. Questions regarding whether proposed improvements will meet this criterion should be directed to the City Assessor. The Highway Commercial URTE would be in effect for ten years from the date of adoption. Tax Exemption Schedule The schedule for tax exemption covers a period of five (5) years. The amount of the partial exemption declines each year and is calculated on a percentage of the actual value added by the improvements, as follows: EDC 8.28.19 packet page 13 August 16, 2019 Page 2 Assessment year after improvements are made Amount of improvement exempted First year 80% Second year 70% Third year 60% Fourth year 50% Fifth year 40% Application Procedures •The application process is public and subject to the State of Iowa’s Open Records Laws. •Included in the application is a check box for the status of the project, requesting either o Prior approval for intended improvements, or o Approval of Completed Improvements that have not been assessed since completion •City Council approval of projects to forward to City Assessor (this could be facilitated once a year in a batch, say by Dec. 30) •Staff forwards City Council’s approved projects to Assessor by February 1. Staff Recommendation The IC2030: Comprehensive Plan Update, adopted in 2013, includes three economic development goals that would be supported by implementing the Highway Commercial Urban Revitalization Tax Exemption program: •Increase and diversify the property tax base by encouraging the retention and expansion of existing businesses and attracting businesses that have growth potential and are compatible with Iowa City’s economy. •Encourage a healthy mix of independent, locally-owned businesses and national businesses o By establishing strategies to retain and encourage growth of existing locally-owned businesses, and o Recognizing that small, and independently owned, local businesses are integral to Iowa City’s “brand” and sense of identity. •Improve the environmental and economic health of the community through efficient use of resources o By encouraging new business development in existing core or neighborhood commercial areas. Council has indicated that while economic development incentives such as tax increment financing are available in Iowa City’s urban renewal areas, there are fewer opportunities to support local and small business in our neighborhood commercial areas. The adoption of the EDC 8.28.19 packet page 14 August 16, 2019 Page 3 Highway Commercial Urban Revitalization Plan would serve this important segment of Iowa City’s business community. For these reasons, staff recommends proceeding to Council with the next steps to adopt the Highway Commercial URTE. Next steps • Resolution of Necessity • Mailing to all property owners and tenants with notice of a Public Hearing on the Plan • Public Hearing EDC 8.28.19 packet page 15 Highway Commercial Urban Revitalization Plan 2019 EDC 8.28.19 packet page 16 2 Highway Commercial Urban Revitalization Plan Table of Contents Section 1. Establishment of the Highway Commercial Revitalization Plan and Area A. Economic Development Area B. Comprehensive Plan Goals C. Plan Objectives Section 2. The Plan Components A. Legal Description of the Area B. Existing Assessed Valuations of Real Estate and Owners of Record C. Existing and Proposed Land Uses D. Proposals for Improving or Expanding City Services E. Applicability of Plan F. Relocation provisions G. Tax Exemption Schedules Section 3. Prior Approval of Eligibility and application for Tax Exemption Section 4. Amendments to Plan Section 5. Repeal of Ordinance Exhibit 1. Highway Commercial Urban Revitalization Area Map Exhibit 2. 2019 Assessed Valuations and Owners of Record Exhibit 3. Existing Zoning Map Exhibit 4. Existing Land Use Map Exhibit 5. Proposed Land Use Map EDC 8.28.19 packet page 17 3 Highway Commercial Urban Revitalization Plan Section 1. Establishment of the Highway Commercial Revitalization Plan and Area A. Economic Development Area Under Iowa Code Chapter 404 “Urban Revitalization Tax Exemptions,” the City is granted the authority to designate an area of the City as a revitalization area if the area is an economic development area, as defined in Iowa Code Section 403.17. Iowa Code Section 403.17 defines an economic development area as one appropriate for commercial and industrial enterprises, public improvements related to housing and residential development. Accordingly, on DATE the Iowa City City Council adopted a resolution finding that the rehabilitation, conservation, redevelopment, economic development or a combination thereof of the area is necessary in the interest of public health, safety or welfare of the residents of the City and that the Highway Commercial Urban Revitalization Area (“Area”) substantially meets the criteria of Iowa Code Section 404.1(2019). B. Comprehensive Plan Goals In May of 2013, the Iowa City City Council adopted IC2030: Comprehensive Plan, which is a statement of goals, policies, and aspirations of the community. The Comprehensive Plan, as amended from time to time, identifies seven economic development goals, including • Increase and diversity the property tax base by encouraging the retention and expansion of existing businesses and attracting businesses that have growth potential and are compatible with Iowa City’s economy, and • Encourage a healthy mix of independent, locally-owned businesses and national businesses. Consider judicious use of financial incentives and programs to achieve the economic development goals though use of objective measurement tools to evaluate public financing requests. To achieve these adopted goals, the properties described Section 2(a) below and in Exhibit 1 are hereby designated as appropriate for urban revitalization purposes, and are hereby declared to be included in the Area, and said properties are further declared to be within this Highway Commercial Urban Revitalization Plan. C. Plan Objectives The primary objective of this Highway Commercial Urban Revitalization Plan is to encourage the revitalization of commercial activity in the Area. Included in the area are older commercial EDC 8.28.19 packet page 18 4 Highway Commercial Urban Revitalization Plan buildings, often with local small businesses operating in them. To achieve this objective, the City of Iowa City shall undertake the urban revitalization activities as specified in this Plan, pursuant to the powers granted to the City under Chapter 404, Code of Iowa (2019). Historically, the City of Iowa City has made investments in the core commercial areas of Iowa City using Urban Renewal Areas. Urban Renewal Areas enable the City to participate financially in larger projects, while Urban Revitalization Tax Exemption can be beneficial to smaller projects. Having both improves equity in the City’s programs for businesses development by enabling tax incentives for businesses that may not otherwise qualify for tax increment financing. To assist the revitalization of the Area, public/private sector partnerships are encouraged through urban revitalization tax exemptions on the added value of private improvements to non-residential commercial properties within the Area. Such partnerships will provide an incentive to reinvest in non-residential commercial activities in the Area through rehabilitations, additions, or new construction. Although the zoning ordinance may allow residential uses in certain commercial zones within the Area, this Plan is only intended and allowed for commercial uses in the Area. The market is strong for residential uses and does not merit tax exemption incentives, however, the use of financial incentives, such as property tax exemption, is necessary to encourage the development of high density non-residential commercial uses in these areas of the community. Section 2. The Plan Components A. Legal Description of the Area The legal description of the Highway Commercial Urban Revitalization Area is: (DECRIPTION to come) Exhibit 1, attached hereto and incorporated by reference herein, is a map of the Area. B. Existing Assessed Valuations of Real Estate and Owners of Record Exhibit 2, attached hereto and incorporated by reference herein, states the existing assessed valuations of all real estate in the Area, and a list of the names and address of the owners of record of real estate within the Area. C. Existing and Proposed Land Uses Exhibit 3, attached hereto and incorporated by reference herein, depicts the existing zoning and zoning district boundaries for the Area. The existing zoning is a mix of commercial and residential. EDC 8.28.19 packet page 19 5 Highway Commercial Urban Revitalization Plan Exhibit 4, attached hereto and incorporated by reference herein, details the existing land uses within the Area. Existing land uses in the Area generally include commercial uses (retail, office, and non-residential), residential uses, and public uses. Exhibit 5, attached hereto and incorporated by reference herein, details the proposed land uses within the Area, as adopted in the IC2030: Comprehensive Plan, which may be amended from time to time. Nothing in this Plan shall be interpreted to prevent or limit the City Council from exercising the rights, duties, and powers granted to it pursuant to Iowa Code Chapter 414. D. Proposals for Improving or Expanding City Services E. Applicability of Plan Land Uses: This Plan is applicable to all qualified real estate assessed as commercial property. In the event that any commercial property contains residential uses, only the non-residential component of the property qualifies for property tax exemption. Qualified real estate: For purposes of this Plan, qualified real estate shall mean real property, other than land, located within the Area and to which eligible improvements have been added during the time the Area was so designated, which have increased the actual value by at least 15%, or, in the case of land upon which is located more than one building and not assessed as residential property, which have increased the actual value of the buildings to which the eligible improvements have been made by at least 15%. Qualified real estate shall also mean land upon which no structure existed at the start of the new construction, which is located in the Area and upon which new construction has been added during the time the Area was so designated. All improvements must increase the actual value of the property as of the first year for which an exemption is received by at least fifteen percent (15%) in the case of real property assessed as commercial property. Actual value added by improvements defined as eligible herein means the actual value added as of the first year for which the exemption was received. Eligible improvements: Eligible improvements include rehabilitation and additions to existing property and new construction commenced after adoption of this Plan. New construction that requires the demolition of structures identified in this Plan as historic and/or architecturally significant is not an eligible improvement. In order to be considered eligible, all improvements must be completed in conformance with all applicable regulations of the City of Iowa City. The Area shall remain a designated revitalization area for five years from the date of designation. The City has no plans to issue revenue bonds for revitalization projects within the Area. EDC 8.28.19 packet page 20 6 Highway Commercial Urban Revitalization Plan F. Relocation provisions The following provisions have been made for the relocation of persons, including families, business concerns and others, whom the City anticipates will be displaced as a result of improvements to be made in the Area: 1. Benefits: Upon application for and the City's verification of a property owner's eligibility for tax exemption, qualified tenants in the Area shall be compensated by the property owner for one month's rent and for eligible expenses, where said displacement was due to action on the part of the property owner to qualify for said tax exemption. There are no relocation provisions made for displacement from commercial units. 2. "Qualified tenant" means the legal displaced occupant of a residential dwelling unit which is located within the Area where the person or family has occupied the same dwelling unit continuously for twelve (12) months prior to the City's adoption of this Plan. 3. “Eligible expenses” shall mean actual reasonable moving and related expenses for: a. Transportation of the displaced person and personal property from the displacement site to the replacement site. Transportation costs for a distance beyond twenty-five miles are not eligible. b. Packing, crating, unpacking and uncrating of personal property. c. Disconnecting, dismantling, removing, reassembling and reinstalling relocated household appliances and other personal property. d. Discontinuing, transferring or reconnecting utility services, including cable television. 4. Least Costly Approach: The amount of compensation for an eligible expense shall not exceed the least costly method of accomplishing the objective of the compensation without causing undue hardship to the displaced tenant and/or landlord. G. Tax Exemption Schedules Tax exemption on qualifying improvements shall follow the schedule established below: All qualified real estate is eligible to receive a partial exemption from taxation on the actual value added by the improvements. The exemption is for a period of ten (5) years. The amount of the partial exemption is equal to a percent of the actual value added by the improvements, determined as follows: a) For the first year, 80% b) For the second year, 70% c) For the third year, 60% EDC 8.28.19 packet page 21 7 Highway Commercial Urban Revitalization Plan d) For the fourth year, 50% e) For the fifth year 40% Section 3. Prior Approval of Eligibility and application for Tax Exemption A person may submit a proposal for an improvement project to the City to receive approval for eligibility for a tax exemption on the project, pursuant to Iowa Code Section 404.4. An application shall be filed for each new exemption claimed and approved by the City Council pursuant to Iowa Code Section 404.4. The City Assessor shall physically review each first-year application pursuant to Iowa Code Section 404.5. Section 4. Amendments to Plan The City may amend this Plan only after a public hearing before the City Council. Notice of said hearing on proposed amendments shall be published as required in Section 362.3, Code of Iowa (2019), provided that at least seven (7) days’ notice is given, and that said public hearing is held no earlier than the next regularly scheduled City Council meeting following the published notice. Section 5. Repeal of Ordinance When, in the opinion of the City Council, the desired level of revitalization has been attained or economic conditions are such that the continuation of the exemption granted by this Plan would cease to be of benefit to the City, the City Council may repeal the ordinance establishing the Plan and Area. In that event, all existing exemptions shall continue until their expiration. EDC 8.28.19 packet page 22 8 Highway Commercial Urban Revitalization Plan Exhibit 1 Highway Commercial Urban Revitalization Area Map EDC 8.28.19 packet page 23 9 Highway Commercial Urban Revitalization Plan Exhibit 2 2019 Assessed Valuations & Owners of Record (This will add 26 pages to the document) EDC 8.28.19 packet page 24 10 Highway Commercial Urban Revitalization Plan Exhibit 3 Existing Zoning Map (DRAFT map) EDC 8.28.19 packet page 25 11 Highway Commercial Urban Revitalization Plan Exhibit 4 Existing Land Use Map (DRAFT map) EDC 8.28.19 packet page 26 12 Highway Commercial Urban Revitalization Plan Exhibit 5 Proposed Land Use Map (DRAFT map) EDC 8.28.19 packet page 27