HomeMy WebLinkAbout7-1-24 Council EDC Agenda PacketCity Council Economic Development Committee
Monday, July 1, 2024
3:30 PM
City Manager’s Conference Room
City Hall, 410 E. Washington
AGENDA
1. Call to order
2. Elect Chairperson
3. Consider minutes of the September 25, 2023 Economic Development
Committee Meeting
4. Review Committee purpose & Iowa Open Meeting Law
5. Consider recommendation to full City Council for approval of updated
Economic Development Policy
6. Update from Greater Iowa City, Inc.
7. Old or New Business
8. Adjournment
If you will need disability-related accommodations in order to participate in this program/event, please
contact Rachel Kilburg Varley, Economic Development Coordinator at 319-356-5248 or rkilburg@iowa-
city.org. Early requests are strongly encouraged to allow sufficient time to meet your access needs.
EDC minutes September 25, 2023 - p.1
PRELIMINARY
MINUTES
CITY COUNCIL ECONOMIC DEVELOPMENT COMMITTEE
September 25, 2023
EMMA HARVAT HALL, 8:00 A.M.
Members Present: Laura Bergus, Megan Alter, John Thomas
Members Absent:
Staff Present: Rachel Kilburg, Redmond Jones, Eric Goers,
Others Present: Beth Meyer, Entrepreneurial Development Center, Inc.; Michelle Higgins,
AugmENT; Tracy Jon Sargent, Multicultural Development Center of Iowa, John
Schickedanz, Englert Theatre; Andrew Sherburne, FilmScene; Adam Knight,
Riverside Theatre, Lisa Barnes, Summer of the Arts; Judith Leavitt, Iowa City
UNESCO City of Literature
Recommendations to council:
Thomas moved, Alter second a motion to approve the minutes of the November 29, 2022
meeting. Motion passed (3-0).
Thomas moved, Alter seconded a motion to approve a recommendation to the full council for
$25,000 to Entrepreneurial Development Center, Inc. and $25,000 to the Multicultural
Development Center of Iowa. Motion passed (3-0).
Alter moved, Thomas seconded a motion to approve a recommendation to the full council for
$32,000 for FilmScene, $20,000 for Riverside Theatre, and $67,000 for Summer of the Arts.
Motion passed (3-0).
Alter moved, Thomas seconded a motion to approve a recommendation to the full council for
$70,000 for the Englert Theatre. Motion passed (2-0, Bergus recused).
Bergus moved, Thomas seconded a motion to approve a recommendation to the full council
for $60,000 for the Iowa City UNESCO City of Literature. Motion passed (2-0, Alter recused).
Call meeting to order:
Laura Bergus called the meeting to order at 8:01 A.M.
Consider approval of minutes from the November 29, 2022 Economic Development Committee
meeting
Thomas moved, Alter seconded a motion to approve the minutes of the November 29, 2022
meeting. Motion passed (3-0).
Consider FY25 budget recommendation to full City Council for Community Development
Assistance funding for business development organizations:
Kilburg provided a brief introduction to the process, explaining these business development and arts
and culture organizations are invited to present their funding requests to the Council Economic
Development Committee each year. Kilburg shared that almost all of the organizations had expressed
EDC minutes September 25, 2023 - p.2
PRELIMINARY
a need for increased funding this year, and she in turn described the fiscal challenges and budget
uncertainties facing the City. She shared that staff’s recommendation maintains stable funding levels,
but the organizations were encouraged to be candid in their requests.
Kilburg welcomed Beth Meyer, VP of Marketing, and Michelle Higgins, client, representing the
Entrepreneurial Development Center, Inc. (EDC, Inc.). Meyer explained that EDC, Inc. works with
interstate commerce entrepreneurs, start-ups, and matures business owners looking to scale. Meyer
introduced Higgins, a client of EDC, Inc. and founder of AugmENT to provide her perspective on how
EDC, Inc. supported her business’ growth. Higgins shared that she came with the idea for ear, nose,
throat surgery simulators during her time in medical school and EDC, Inc. assisted her with developing
her idea, preparing to launch, product development, raising capital, marketing, and product packaging
and presentation. Meyer shared that most clients they work with are generated through referrals, but
they are always looking to work with more. Alter expressed her desire to see EDC, Inc. take a more
proactive approach to working with entrepreneurs and start-ups with diverse backgrounds and asked
Meyer to speak to their current efforts on that front. Meyer said a new focus of their organization is
increasing capacity to actively seek out and recruit more diverse entrepreneurs and business owners.
Bergus asked Kilburg when the property tax rollback rate will be set. Kilburg shared that those are
typically published in November, and that there is flexibility in the budget process timeline depending
on how they want to handle today’s recommendations. Meyer expressed appreciation for the City’s
support and the Committee thanked Meyer and Higgins.
Tracy Jon Sargent, Executive Director of the Multicultural Development Center of Iowa (MDC), was
invited to the microphone. Sargent shared they have assisted more than 60 businesses over the past
two years and are entirely volunteer-led so no funding is used for staff costs, which does introduce
some challenges with consistency and availability. Sargent noted a few highlights from the provided
impact report, mentioned their new micro-financing program, and described how MDC Iowa provides
ongoing support to clients to help them anticipate future needs and build connections and capacity.
Sargent shared that 85-95% of the organization is led by people of color and participants have shared
how appreciative they are to work with people who look like them and share similar cultural
backgrounds and perspectives. Almost of all of incoming revenue is returned to support businesses
through technical assistance. Alter asked how the organization is building capacity with such limited
volunteer staff. Sargent described a partnership with Iowa Community Capital and mentioned how a
few board members and volunteers have been able to step up as business coaches and mentors.
Sargent said they are trying to identify new resources but are sensitive to bringing in partners who
may circumvent the trust and relationship MDC Iowa has already built with clients. Bergus asked
Sargent about their process to become a CDFI. Sargent described challenges with being an affiliate to
another loan committee and the traditional approach to underwriting and explained that obtaining
CDFI status may help them overcome those barriers and tap into additional funding. In the meantime,
the organization is laying down the foundation to begin providing micro-loans.
Bergus asked Committee members whether they were inclined to support staff’s funding
recommendation. Thomas stated he is but would like to revisit as some of the budget uncertainties
play out over the course of the budget process. Alter agreed. Bergus noted there may be some
overlap or collaboration as the American Rescue Plan Act (ARPA) funded underestimated business
support recommendations are rolled out. With the understanding that they will revisit the funding
recommendations during the City Council budget meetings, Thomas moved and Alter seconded a
motion to approve a recommendation to the full council for $25,000 to Entrepreneurial
Development Center, Inc. and $25,000 to the Multicultural Development Center of Iowa. Motion
passed (3-0).
EDC minutes September 25, 2023 - p.3
PRELIMINARY
Consider FY25 budget recommendation to full City Council for Community Development
Assistance funding for arts and culture organizations:
Kilburg welcomed John Schickedanz, Executive Director of the Englert Theatre. Bergus recused
herself due to a potential conflict of interest. Schickedanz noted that following the pandemic, the
Englert had reduced ticketed events by about 30% and offered more community and free events,
which reduced the organization’s earned income. Meanwhile, the Englert assessed programmatic
needs in the community and centered their focus on diversity. As a result, the organization will be
prioritizing diversity in administration, leveraging partnerships, and hiring the first community
engagement position in partnership with FilmScene. Schickedanz also noted shifts in audience
demographics and how the organization is pivoting to support new, more diverse audiences and
programming. Alter asked Schickedanz to expand upon how the core audience has changed and he
noted how they largely lost an older demographic post-pandemic and when they do see that core
audience return, there are younger, and more diverse audience members intermixed. It has been a
learning curve to project performance and metrics of programming due to these new audience profiles.
Next, Kilburg introduced Andrew Sherburne, Executive Director and Co-Founder of FilmScene.
Sherburne noted his appreciation for the City’s support and acknowledged current financial
challenges, and also felt an increased funding request was needed. Sherburne mentioned FilmScene
is ten years old and, like the Englert, programming has needed to shift significantly post-pandemic due
to changes in audiences. When faced with the fiscal need to either scale back or grow, they chose to
go bigger. FilmScene has increased payroll and staffing by about 15% since last year, including the
community engagement partnership with Englert. Overall attendance has increased nearly 50%, but
revenue has only increased approximately 33% since they are offering more pay-what-you-can and
free community programming in an effort to be more inclusive. This is particularly notable since
national box office trends have been flat year-over-year. Finally, Sherburne noted since they launched
ten years ago, FilmScene’s budget has grown fivefold, increased from one to six screens, and added
a film festival; all of which is estimated to result in an over $2 million local economic impact each year.
Alter asked what budget changes FilmScene is making to address some of the challenges and
opportunities Sherburne described. Sherburne noted the hiring of a Membership & Development
Director and new changes to the membership model will help sustain the organization’s financial
health while also maintaining the focus on inclusion of all. In light of the growth the organization is
experiencing, Bergus asked Sherburne what he projects the upper limit to be. He shared that the
industry overall is still recovering and there is more opportunity to expand reach into the community.
Thomas noted his appreciation for the organization’s focus on public engagement.
Kilburg welcomed Adam Knight and Kathleen Johnson from Riverside Theater. Knight reported the
Theatre served around 10,000 patrons in 2022-2023 and highlighted some of the performances they
offered over the past year, including the free Shakespeare programming in Lower City Park. Knight
discussed Riverside’s unique regional role in both production and employing union artists as well as
Riverside’s priority to support diversity and gender parity among their local artists and performers. Last
year, BIPOC performers made up 30% of all hires and 57% were female identifying. Knight also
shared that 85% of all hires are local and out-of-town hires bolster the local economy by spending on
accommodation, dining out, and more. Knight explained how many community theatres are in crisis
and forced to close their doors, and described some of the operational budget cuts Riverside has
made alongside targeted investments in area education which will grow Riverside’s reach. City funding
accounted for 5% of Riverside’s annual budget in 2019 and now equates to approximately 2.5%. Alter
appreciated Knight’s points about Riverside’s ability to maintain the balance between advancing
economic impact in an inclusive, equity-forward way. Bergus asked how Riverside may affected by
some of the challenges other small theatres are suffering from. Knight shared that they are in a better
position than many theatres because they proactively made changes to their membership,
EDC minutes September 25, 2023 - p.4
PRELIMINARY
intentionally employed artists who are reflective of their communities, and benefit from an open-
minded audience in Iowa City. However, costs for supplies and materials are increasing without
proportionate audience and revenue growth.
Next, Kilburg welcomed Lisa Barnes, Executive Director of Summer of the Arts (SoTA). Barnes noted
2023 marked the 40th anniversary of the Arts Festival, 30th anniversary of the Friday Night Concert
Series, and 32nd year of the Jazz Festival. However, unlike other arts organizations, SoTA does not
sell tickets for revenue and face many financial risks with outdoor events and potential weather
impacts. They continue to offer free events and expand partnerships and programming into the
neighborhoods and new areas of the community. SoTA has also strived to diversify programming,
genres, and performers. Barnes explained the increased funding request would support a new,
ongoing concert series in Riverfront Crossings Park, in collaboration with Iowa City Parks &
Recreation. Alter expressed her appreciation for SoTA’s focus on continuous improvement to reflect
community needs and Thomas commented on how important the neighborhood programming is.
Finally, Kilburg introduced Judith Leavitt with the Iowa City UNESCO City of Literature. John Kenyon,
Executive Director, was not able to attend. Alter recused herself due to being on the Board of
Directors. Leavitt discussed the impact of the One Book, Two Book festival, Music IC program, Poetry
in Public, and the Iowa City Book Festival. She also reported that the City’s UNESCO designation was
recently renewed and Executive Director John Kenyon serves as the coordinator for the UNESCO City
of Literature network and has conducted extensive networking with other locations sharing the
designation. Leavitt noted staff capacity is a challenge and that the organization will be embarking
upon a new strategic planning effort to evaluate local, state, national, and international partnerships,
areas of priority, and how to improve diversity and inclusivity. Bergus asked for information on how the
organization is extending programming out into neighborhoods and throughout the community. Leavitt
noted Poetry in Public is one way and will ask Kenyon to follow-up.
Given the two recusals, City Attorney Eric Goers suggested the Committee consider recommendations
for FilmScene, Riverside, and SoTA first, followed by the remaining two organizations with the
respective members recusing.
Bergus agreed and reviewed the funding requests for the first three organizations: FilmScene received
$32,000 last year and is requesting $40,000; Riverside Theatre received $20,000 last year and is
requesting $30,000; and Summer of the Arts received $67,000 last year and is requesting $70,350.
Thomas stated he is inclined to support staff’s recommendation for stable funding levels, but would
like to revisit later in the budget process. Alter asked staff what ARPA funds had been dedicated to arts
and tourism and whether it had all been exhausted. Kilburg responded that ‘Small Business, Arts,
Culture, and Tourism’ was one of the initial spending priorities set by the City Council and some
expenditures have been made addressing these priorities, but there are not necessarily ARPA funds
assigned to the category and there are unspent ARPA dollars remaining.
Bergus noted that it is helpful to hear specific uses for increased funding requests. She also stated
there is an opportunity to evaluate this funding wholistically in the future and is inclined to vote with
staff recommendation at this time. Alter reiterated Bergus’ comment that it is helpful if the
organizations can tie increased requests to a specific need or use and indicated her support to vote in
line with the staff recommendation. Similar to the business support recommendation, the committee
members expressed a desire to again revisit these funding levels later in the budget process when
more certainty on the City’s financial position is known.
EDC minutes September 25, 2023 - p.5
PRELIMINARY
Alter moved and Thomas seconded a motion to approve a recommendation to the full council
for $32,000 for FilmScene, $20,000 for Riverside Theatre, and $67,000 for Summer of the Arts.
Motion passed (3-0).
Bergus recused herself. Thomas brought forward the requested and recommended $70,000 for the
Englert Theatre.
Alter moved and Thomas seconded a motion to approve a recommendation to the full council
for $70,000 for the Englert Theatre. Motion passed (2-0, Bergus recused).
Alter recused herself. Bergus brought forward the requested and recommended $60,000 for the Iowa
City UNESCO City of Literature.
Bergus moved and Thomas seconded a motion to approve a recommendation to the full
council for $60,000 for the Iowa City UNESCO City of Literature. Motion passed (2-0, Alter
recused).
Staff Report
Staff provided an update on economic development-related ARPA investments. First, Kilburg reported
on the City’s agreement with the University of Iowa Labor Center for a Pre-Apprenticeship Program
serving underrepresented populations in the skilled construction trades. The Center conducted
extensive outreach and engagement and have 32 people registered for the fall cohort, all of whom
represent populations which are considered underrepresented in the construction trades.
Next, Deputy City Manager Redmond Jones provided an update on the $4 million ARPA
Underestimated Business Support program. Jones reviewed the application process in which
applicants were invited to submit a statement of need in the areas of physical space or business
support serving underestimated businesses and entrepreneurs. He reported 31 applications were
received, totaling approximately $26 million in requests. A review committee consisting of City staff
and a City Council representative reviewed applications, met with applicants, and sought to encourage
partnerships. A preliminary funding recommendation is expected to be delivered to City Council by
November. Bergus asked whether the Council Economic Development Committee would play a role in
the process going forward. Jones responded that recommendations will go directly to City Council and
staff intend to remain involved with the awarded applicants to connect them with technical assistance
or other resources needed to implement projects and ensure sustainability beyond the exhaustion of
ARPA funding. Kilburg noted that if it is the Committee’s desire, discussion of the overall inclusive
economic development strategy could be a future agenda item. Alter asked Jones how the push for
collaboration impacted final project recommendations. Jones explained that through the process, there
have not been major changes to initial project requests and that partnerships may continue to emerge
in the future, even if they were not able to materialize through this process.
Kilburg also noted staff are in conversation with the two SSMIDs to discuss how an ARPA award could
be used to benefit their district priorities. Alter noted some concerns had been raised about providing
equivalent funding levels due to the size of each and Kilburg said the use of funds may be very
different between the two districts and so appropriate funding levels will be fleshed out as uses are
determined.
Finally, Kilburg reviewed the projected process and timeline for developing the 21 S. Linn Street
property, which is a project that typically would come to the City Council Economic Development
EDC minutes September 25, 2023 - p.6
PRELIMINARY
Committee. This will kick off with a review of prior similar process with the full City Council in
November or December.
Other Business
None
Adjournment
Alter moved, Thomas seconded that the meeting be adjourned. Motion carried (3-0)
EDC minutes September 25, 2023 - p.7
PRELIMINARY
Council Economic Development Committee
ATTENDANCE RECORD
2020-23
NAME
TERM
EXP.
12/09/20 10/27/21 10/19/22 11/29/22 9/25/23
0BMegan
Alter 01/02/24 --- --- X X X
1BLaura
Bergus 01/02/24 --- --- X X X
2BJohn
Thomas 01/02/24 X X X X X
3BSusan
Mims 01/02/22 X X --- --- ---
4BMazahir
Salih 01/02/22 O/E X --- --- ---
Key:
X = Present
O = Absent
--- = not a member
O/E = Absent/Excused
TIF Policy | DRAFT June 27, 2024 | Page 1
Tax Increment Financing (TIF) Policy
Tax Increment Financing (TIF) is a tool to provide financial assistance for projects within a designated
urban renewal area and TIF District. Iowa City’s use of TIF is intended to remove slum and blight
and/or advance economic development by encouraging residential, commercial, or industrial
development in line with this policy document.
Alignment with the City’s Strategic Plan will provide the first indicator about whether a project may
be eligible for TIF. To the extent that a project helps achieve the City’s Strategic Plan objectives and is
located within an established Urban Renewal Area (Exhibits A, B), it may be eligible to be considered
for TIF. The City of Iowa City’s current Strategic Plan priorities are attached as Exhibit C. The full plan
can be found online at www.icgov.org/strategicplan. TIF support for projects located in the
Downtown or Riverfront Crossings must also demonstrate alignment with the Downtown and
Riverfront Crossings Master Plan.
Recognizing that some minimal or non-tax-generating activity and/or investment in public
infrastructure may influence additional private economic development activity, TIF may be an
appropriate tool to further investment in Iowa City’s public infrastructure, arts and cultural,
recreational, historic, and/or natural assets. The City may utilize TIF to improve or develop new
public infrastructure and/or other amenities and uses that further goals and objectives in other
adopted planning documents, including but not limited to, the Comprehensive Plan, Urban Renewal
Area plans, Climate Action plans, Affordable Housing plans, and public facility and recreation plans.
Understanding that TIF is made possible by the increased value in real property, and that many of
these economic activity generators are tax exempt, a TIF project that advances these public
interests would only be possible by using existing, district-wide increment. Additionally, catalyst
projects that encourage additional unsubsidized private development in an Urban Renewal Area,
either directly or indirectly, may be given special consideration for TIF incentives.
Climate Action and Resilience
The City of Iowa City has established goals and a Climate Action Plan to reduce community-wide
carbon emissions by 45% from 2010 levels by 2030 and achieve net-zero carbon emissions by
2050. In order to aid the City in meeting climate action and resilience goals, projects should clearly
demonstrate leadership in sustainable development. This may include one or more of the
following:
• Achieving LEED Silver or greater certification for new commercial, mixed-use or residential
construction; or certifying in other proven sustainable building rating systems or
environmental management standards (subject to City approval).
• Demonstrating notable performance above the adopted Energy Code.
• Full building electrification, including designs promoting EV-readiness, and utilization of
on-site renewable energy.
TIF Policy | DRAFT June 27, 2024 | Page 2
• Excellent inventory and/or impact results demonstrated by a comprehensive and
reputable Life Cycle Assessment (LCA). This may include innovative adaptive reuse and
historic preservation efforts.
• Decarbonization strategies that exceed building and energy code requirements.
The City will work in partnership with the project developer to ensure each project has a tailored
strategy that demonstrates leadership in climate action and resilience.
Historic Preservation
TIF-supported projects located in historic districts should increase the diversity and vibrancy of the
district, while also preserving and enhancing the historic character. Building design should be
contextual to the area and complement the historic character of the district. This may be achieved
through design considerations such as size, form, materials, and engaging pedestrian-level
streetscape.
Historic preservation projects may be eligible for TIF funding from district-wide increment to
incentivize historic renovation projects that may not add enough taxable value to rely solely on the
subject property’s increment. New construction that will necessitate the demolition of historic
structures is not eligible for tax increment financing.
Affordable housing
TIF projects in any urban renewal area with a residential component as part of the project must
provide a minimum of 15% of the rental units as affordable to tenants at or below 60% AMI (area
median income) for a minimum 20-year compliance period. If those housing units are for sale, 15%
of the units must be targeted to households at or below 110% AMI.
Developers may be eligible to negotiate a fee-in-lieu of providing on site affordable housing,
or to provide affordable housing elsewhere in the community, subject to the City’s sole
discretion.
In exchange for the increased density allowed in the Riverfront Crossings (RFC) zone, any project
with housing in the district, regardless of whether it is a TIF project, must include 10% affordable
housing. TIF policy in the RFC zone is that any financial gap due to affordable housing created by
zoning requirements (10%) is the responsibility of the developer and that affordable housing above
the required 10% in RFC could be TIF eligible, if the financial analysis determines a gap.
Economic Justice
The City will not contract with or provide any economic development incentives to any person or
entity who has participated in wage theft by violation of the Iowa Wage Payment Collection law, the
Iowa Minimum Wage Act, the Federal Fair Labor Standards Act (FLSA) or any comparable state
statute or local ordinance, which governs the payment of wages, workplace safety, child labor, or
other labor laws. Misclassification of employees as independent contractors is a violation of the FLSA
and is included in the definition of wage theft.
Development Agreements for TIF projects shall include in the contract for the construction of
the Minimum Improvements, between the Developer and the General Contractor, written
provisions requiring compliance with all state, federal, and local laws and regulations governing
wages, child labor, workplace safety, and other labor laws, proof of which must be provided to
TIF Policy | DRAFT June 27, 2024 | Page 3
City prior to the start of construction .Additionally, the General Contractor of a TIF-supported
project will be required to provide the Developer and City, no later than the filing of an
application for a building permit, a list of the names and addresses of each subcontractor and
the dollar value of the work the subcontractor is expected to perform.
Quality Jobs
When a TIF project is based on the creation or retention of jobs, certain wage thresholds must be
met to help ensure the City’s financial participation only serves to increase the average area wage.
This policy does not require that every job associated with a TIF project, such as those that might be
created by the addition of a new retailer in a building, or the construction jobs required to build a TIF
project, meet these standards. Rather, as a policy to incentivize the addition or retention of high
paying jobs to the local economy, a jobs-based TIF incentive would be structured using the
thresholds of the State of Iowa High Quality Jobs Program.
Underwriting and Application
The following criteria are designed to provide a consistent and transparent process for the review
and analysis of all applications for TIF assistance.
a) Application: Developer must submit a complete application.
b) “But For” Test: TIF support tied directly to private projects must meet a “but for” standard.
That is, each project must sufficiently demonstrate need for the City’s financial assistance, such
that without it, the project would not occur. TIF assistance in the form or rebates will be used
as gap financing as determined through a gap analysis. The City may enlist third party support
to review private project financials and evaluate the need for TIF. Use of a third party is not
anticipated when TIF is being utilized to rebate costs of public infrastructure, state and
federally-supported affordable housing projects, and projects that support non-property tax
generating economic activity.
c) Structure of TIF financing: The City reserves the right to determine the method of TIF financing
that is in the best interests of the City. This includes variables such as the percentage of
increment utilized, maximum rebate amount, and maximum term.
d) Developer equity: For private development projects, developer equity must be equal to or
greater than City funding. TIF assistance shall not exceed the amount of equity provided by
the Developer. Equity is defined as cash, unleveraged value in land, or prepaid costs
attributable to the project.
e) Project based TIF: TIF for private developments must generate TIF increment sufficient to be
self- supporting. Only in exceptional cases will the City consider using district-wide increment.
TIF Policy | DRAFT June 27, 2024 | Page 4
Exhibit A
Urban Renewal Areas Enabling Tax Increment Financing
TIF Policy | DRAFT June 27, 2024 | Page 5
Exhibit B
City-University Project 1 Urban Renewal Area
TIF Policy | DRAFT June 27, 2024 | Page 6
Exhibit C
City of Iowa City FY2023-2028 Strategic Plan
The full Strategic Plan document is available online at www.icgov.org/StrategicPlan.
VALUES
• Racial Equity, Social Justice & Human Rights: We prioritize diversity, equity, and inclusion,
eliminatination of systemic barriers, and facilitating equal access for all.
• Climate Action: We are leaders in reducing greenhouse gas emissions and adopt sustainable
energy, transportation, land, and water practices.
• Partnerships & Engagement: We are transparent and foster trust, involve the public in decision-
making, and offer facilities and services that foster community connection.
IMPACT AREAS & STRATEGIES
Neighborhoods & Housing
• Update City Comprehensive Plan and Zoning Code to encourage compact neighborhoods with
diverse housing types and land uses.
• Partner in projects that serve as models for desired future development.
• Create inviting and active outdoor spaces with unique and engaging recreation offerings.
• Address the unique needs of vulnerable populations and low to moderate-income neighborhoods.
Mobility
• Expand the access and convenience of environmentally friendly and regionally connected public
transit.
• Design and maintain complete streets that are comfortable and safe for all users.
• Grow and prioritize bike and pedestrian accommodations.
Economy
• Reinforce Iowa City as a premier community to locate and grow a business.
• Ensure appropriate infrastructure is in place for future business growth and development.
• Cultivate a strong entrepreneurial and small businesses ecosystem with a focus on creating new
pathways to success for marginalized populations.
• Build Iowa City’s image as the Greatest Small City for the Arts.
• Strengthen the Iowa River’s role as a signature community amenity and tourism generator.
Safety & Well-Being
• Implement and expand innovative public safety models and facilities to improve outcomes and
relationships within the community.
• Partner with non-profits to address the most emergent and foundational community safety and
well-being needs.
• Build community by fostering social connections and developing safe, accessible public spaces for
gathering.
TIF policies Policy | approved Nov. 21, 2017DRAFT
Tax Increment Financing (TIF) PoliciesPolicy
Tax Increment Financing (TIF) is a tool to provide financial assistance for projects within a designated
urban renewal area and TIF District. Iowa City’s use of TIF is intended to remove slum and blight
and/or advance economic development by encouraging residential, commercial, or industrial
development in line with this policy document.
City of Iowa City’s Strategic Plan and Other Adopted Plans
Alignment with the City’s Strategic Plan will provide the first indicator about whether a project may
be eligible for TIF. To the extent that a project helps achieve the City’s Strategic Plan objectives and is
located within an established Urban Renewal Area (Exhibits A, B A), it may be eligible to be
considered for TIF. The City of Iowa City’s current Strategic Plan priorities are attached as Exhibit C.
The full plan can be found online at www.icgov.org/strategicplan. TIF support for projects located in
the Downtown or Riverfront Crossings must also demonstrate alignment with the Downtown and
Riverfront Crossings Master Plan.
2016 – 2017 City of Iowa City Strategic Plan
The Strategic Plan intends to foster a more inclusive, just and sustainable Iowa City
a) Promote a strong and resilient local economy
b) Encourage a vibrant and walkable urban core
c) Foster healthy neighborhoods throughout the City
d) Maintain a solid financial foundation
e) Enhance community engagement and intergovernmental relations
f) Promote environmental sustainability
g) Advance social justice and racial equity
Recognizing that some minimal or non-tax-generating non-profit activity and/or investment in
public infrastructure may influence additional private economic development activity, TIF may be an
appropriate tool to further investment in Iowa City’s public infrastructure, arts and cultural,
recreational, historic, and/or natural assets. In addition, theThe City will continue to seek projects
that diversify existing uses in the given urban renewal area. Such projects may include Class A office,
hotel, entertainment, and residential uses, provided market studies and financial analysis support
such investment.may utilize TIF to improve or develop new public infrastructure and/or other
amenities and uses that further goals and objectives in other adopted planning documents,
including but not limited to, the Comprehensive Plan, Urban Renewal Area plans, Climate Action
plans, Affordable Housing plans, and public facility and recreation plans. Understanding that TIF is
made possible by the increased value in real property, and that many of these economic activity
generators are tax exempt, a TIF project that advances these public interests would only be possible
by using existing, district-wide increment. Additionally, catalyst projects that encourage additional
unsubsidized private development in an Urban Renewal Area, either directly or indirectly, may be
given special consideration for TIF incentives.
Formatted: Left: 1", Right: 1", Top: 1", Bottom: 1",Section start: New page, Footer distance from edge: 0"
Formatted: Font: Calibri, 11 pt
Formatted: Indent: Left: 0.11", Right: 0.11", SpaceBefore: 0 pt
Formatted: Font: Not Bold
Formatted: Font: Bold
TIF policies Policy | approved Nov. 21, 2017DRAFT
SustainabilityClimate Action and Resilience
The City of Iowa City has established goals and a Climate Action Plan to reduce community-wide
carbon emissions by 45% from 2010 levels by 2030 and achieve net-zero carbon emissions by
2050.
In order to aid the City in meeting climate action and resilience goals, projects should clearly
demonstrate leadership in sustainable development. This may include one or more of the
following:
• Achieving LEED Silver or greater certification for new commercial, mixed-use or residential
construction; or certifying in other proven sustainable building rating systems or
environmental management standards (subject to City approval).
•
Certifying in other proven sustainable building rating systems
• Demonstrating notable performance above the adopted Energy Code.
• Full building electrification, including designs promoting EV-readiness, and utilization of
on-site renewable energy.
Excellent inventory and/or impact results demonstrated by a comprehensive and
reputable Life Cycle Assessment (LCA). This may include innovative adaptive reuse and
historic preservation efforts.
• Innovative adaptive reuse and historic preservation efforts that account for embodied
energy
•
DArticulating decarbonization strategies that exceed building and energy code
requirements.
•
The City will work in partnership with the project developer to ensure each project has a tailored
strategy that demonstrates leadership in climate action and resilience.
New office and mixed-use building projects receiving TIF in any urban renewal area shall be
certified Silver or better under the LEED for New Construction Rating System current at the time of
design development. New Residential projects shall be certified Silver under the National Green
Building Standard or the LEED Green Building Rating System appropriate to the building type.
Further, for LEED projects, at least 8 points shall be awarded for the LEED-NC Optimize Energy
Performance credit to ensure that TIF projects help meet the City’s carbon emission reduction
goals.
This requirement does not apply to renovation projects.
Downtown building heights and character
Applications for TIF support for downtown projects 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 redevelopment with a mix of building uses.” (p. 18, Downtown and Riverfront
Crossings Master Plan.)
Except under extraordinary circumstances, applicants seeking TIF should ensure that their projects
Formatted: Font: 8 pt
Formatted: Bulleted + Level: 1 + Aligned at: 0.36" +Indent at: 0.61"
Formatted: Font: 8 pt
Formatted: Indent: Left: 0"
Formatted: Right: 0.2"
TIF policies Policy | approved Nov. 21, 2017DRAFT
fall within the Desired Height ranges shown on the Downtown and Riverfront Crossings Master
Plan’s building heights diagram shown on p. 106 of the Plan (Exhibits C and D of this document). The
height considerations shall only apply to area inside the border of Iowa Avenue, Gilbert, Burlington
and Clinton Streets.
Deviations from the Downtown and Riverfront Crossings Plan’s guidelines shown on p. 56 and
the Desired Building Height map (p. 106 of the Plan and Exhibit C, following) may be
considered if the
TIF policies Policy | approved Nov. 21, 2017DRAFT
applicant demonstrates that 1) the proposed building and uses will help fulfill the overall vision of
the Plan by facilitating – architecturally, materially, and/or financially –the preservation and
enhancement of adjacent or nearby historic structures, if applicable, and 2) that the proposed
building will provide exceptional public benefits.
Exceptional public benefits are ones that go well beyond what is required by other sections of
this policy, and which advance the City’s vision of fostering a more inclusive, just, and
sustainable city.
These public benefits may include:
1. innovative building design which produces affordable housing for long-term residents
and/or affordable retail space for locally-owned businesses;
2. attractive public space that is available and easily accessible to all city residents;
3. good job opportunities for low-income youth;
4. carbon-neutrality, or achievement of LEED Gold or higher certification; and
5. public display of paintings, photographs, sculpture, poems, and other visual and literary
art, maps, or historical artifacts that express how diverse groups have contributed to (and
are contributing to) the unique character and identity of contemporary Iowa City
community and culture.
This list is not intended to constrain the developer’s ingenuity in proposing public benefits that
clearly help foster an inclusive, just, and sustainable city.
For a proposed project which would be located on a street with a substantial number of buildings
eligible for historic landmark designation, the tallest portion of the project must be stepped back
from its street frontages far enough to produce “no significant impact” on the existing historic
character of the street fronts when seen from the public right-of-way.
The provisions of this section will apply until a Downtown Form-Based Code or urban design plan is
adopted.
Historic Ppreservation
TIF-supported projects located in historic districts should increase the diversity and vibrancy of the
district, while also preserving and enhancing the historic character. Building design should be
contextual to the area and complement the historic character of the district. This may be achieved
through design considerations such as size, form, materials, and engaging pedestrian-level
streetscape.
Historic preservation projects may be eligible for TIF funding from district-wide increment to
incentivize historic renovation projects that may not add enough taxable value to rely solely on the
subject property’s increment. New construction that will necessitate the demolition of historic
structures is not eligible for tax increment financing.
Properties in the downtown area are designated one of four ways. Those that are:
a) on the National Register of Historic Places,
b) individually eligible (for the National Register of Historic Places)/key properties,
Formatted: Left: 1", Right: 1", Top: 1", Bottom: 1"
Formatted: Body Text, Indent: Left: 0.11", Right: 0.12"
Formatted: Not Highlight
TIF policies Policy | approved Nov. 21, 2017DRAFT
c) contributing properties (those that add to the historical integrity or architectural
qualities to make a local and/or national historic district significant), and
d) non-contributing properties.
New construction requiring the demolition of structures on the National Register of Historic Places,
or those identified as individually eligible for the National Register of Historic Places or those
identified as key properties are not eligible for tax increment financing. Further, all rehabilitation to
these structures shall be done in such a manner as to preserve or restore any historic structure to
productive use. The guidelines for determining if rehabilitation does preserve or restore the structure
shall be those set forth in the 1990 revised edition of the Secretary of Interior’s Standards for
Rehabilitation and Guidelines for Rehabilitating Historic Buildings.
All additions to buildings on the National Register of on the National Register of Historic Places or
those that are individually eligible for the National Register of Historic Places or are key properties
shall be developed in such a manner as to be architecturally compatible with existing development.
(Amendment #9, 2001 City-University Project 1 Urban Renewal Plan.)
TIF policies Policy | approved Nov. 21, 2017DRAFT
Properties designated contributing may be eligible for tax increment financing and any redevelopment of contributing properties should preserve and enhance the historic character of the block
Historic preservation projects may be eligible for TIF funding via district-wide TIF, to incentivize
historic renovation projects that may not add enough taxable value to rely solely on the subject
property’s increment.
Affordable housing
TIF projects in any urban renewal area with a residential component as part of the project must
provide a minimum of 15% of the rental units as affordable to tenants at or below 60% AMI (area
median income) for a minimum 20-year compliance period. If those housing units are for sale, 15%
of the units must will be targeted to households at or below 110% AMI. The City may require a
lower AMI for rental units.
Developers may be eligible to negotiate a fee-in-lieu of providing on site affordable housing,
or to provide affordable housing elsewhere in the community, subject to the City’s sole
discretion.
In part, in exchange for the increased density allowed in created for the Riverfront Crossings (RFC)
zone, any project with housing in the district, regardless of whether it is a TIF project, must include
10% affordable housing. TIF policy in the RFC zone is that any financial gap due to affordable housing
created by zoning requirements (10%) is the responsibility of the developer and that affordable
housing above the required 10% in RFC could be TIF eligible, if the financial analysis determines a
gap.
Economic Justice
The City will not contract with or provide any economic development incentives to any person or
entity who has participated in wage theft by violation of the Iowa Wage Payment Collection law, the
Iowa Minimum Wage Act, the Federal Fair Labor Standards Act (FLSA) or any comparable state
statute or local ordinance, which governs the payment of wages, workplace safety, child labor, or
other labor laws. Misclassification of employees as independent contractors is a violation of the FLSA
and is included in the definition of wage theft.
Development Agreements for TIF projects shall include in the contract for the construction of
the Minimum Improvements, between the Developer and the General Contractor, the following
written provisions requiring compliance with all state, federal, and local laws and regulations
governing wages, child labor, workplace safety, and other labor laws, proof of which must be
provided to City prior to the start of construction .:Additionally, the General Contractor of a TIF-
supported project will be required to provide the Developer and City, no later than the filing of
an application for a building permit, a list of the names and addresses of each subcontractor and
the dollar value of the work the subcontractor is expected to perform.
a) Agreement by the General Contractor to comply with all state, federal and local laws and
Formatted: Left: 1", Right: 1", Top: 1", Bottom: 1"
TIF policies Policy | approved Nov. 21, 2017DRAFT
regulations, including, but not limited to the requirements of Iowa Code Chapter 91C (Contractor
Registration with the Iowa Division of Labor), Iowa Code Chapter 91A (Iowa Wage Payment
Collection Law), Iowa Code Chapter 91D (Minimum Wage), the Federal Fair Labor Standards Act,
and the Internal Revenue Code.
b) Agreement by the General Contractor to provide to the Developer and the City no later than
the filing of an application for issuance of a building permit, the names and addresses of
each subcontractor and the dollar value of the work the subcontractor is expected to
perform.
c) Demonstration by the General Contractor that it has the capacity to meet all performance, and
labor and material payment, bonding requirements relative to the Minimum Improvements.
d) Providing to the City a certificate by the General Contractor’s insurer that it has in force all
insurance coverage required with respect to construction of the Minimum Improvements.
TIF policies Policy | approved Nov. 21, 2017DRAFT
e) Demonstration by the General Contractor that it has required all subcontractors to agree, in
writing, that the subcontractor will comply with all state, federal and local laws and
administrative rules and regulations, including, but not limited to the requirements of Iowa Code
Chapter 91C (Contractor Registration with the Iowa Division of Labor), Iowa Code Chapter 91A
(Iowa Wage Payment Collection Law), Iowa Code Chapter 91D (Minimum Wage), the Federal Fair
Labor Standards Act, and the Internal Revenue Code.
Quality Jjobs
When a TIF project is based on the creation or retention of jobs, certain wage thresholds must be
met to help ensure the City’s financial participation only serves to increase the average area wage.
This policy does not require that every job associated with a TIF project, such as those that might be
created by the addition of a new retailer in a building, or the construction jobs required to build a TIF
project, meet these standards. Rather, as a policy to incentivize the addition or retention of high
paying jobs to the local economy, a jobs-based TIF incentive would be structured using the
thresholds of the State of Iowa High Quality Jobs Program.
Other Public Interests
Recognizing that some non-profit activity and/or investment in public infrastructure may influence
additional private economic development activity, TIF may be an appropriate tool to further
investment in Iowa City’s public infrastructure, cultural, recreational, historic and/or natural assets.
Understanding that TIF is made possible by the increased value in real property, and that most
cultural organizations and public lands are generallymany of these economic activity generators are
tax exempt, a TIF project would only be possible by using increment from the district. Examples
include:
a) Arts and cultural activities or facilities
b) Historic preservation
c) Public improvements (infrastructure, public facilities, etc.) that serve as a catalyst for the
economic development of the urban renewal area
Underwriting and Application
The following criteria policies are designed to provide a consistent and transparent process for the
review and analysis of all applications for TIF assistance.
a) Application: Developer must submit a cComplete application. submission.
b) “But For” Test: TIF support tied directly to private projects must meet a a “Bbut for” standard.:
That is, Eeach project must sufficiently demonstrate sufficient need for the City’s financial
assistance, such that without it, the project would not occur. Every other financial piece of the
project must be in place prior to the consideration of TIF. TIF assistance in the form or rebates
will be used as gap financing as determined through a gap analysis. The City may enlist third
party support to review private project financials and evaluate the need for TIF. Use of a third
party is not anticipated when TIF is being utilized to rebate costs of public infrastructure, state
and federally-supported affordable housing projects, and projects that support non-property
tax generating economic activity.
Formatted: Left: 1", Right: 1", Top: 1", Bottom: 1"
Formatted: Font: Bold
TIF policies Policy | approved Nov. 21, 2017DRAFT
c) Method Structure of TIF financing: The City reserves the right to determine the method of TIF
financing that is in the best interests of the City taxpayer. As such, the City strongly prefers the
use of TIF rebates over the shortest term possible.This includes variables such as the percentage
of increment utilized, maximum rebate amount, and maximum term.
d) Developer equity: For projects supporting private development projects, Ddeveloper Equity
equity must be equal to or greater than City funding. TIF assistance shall not exceed the
amount of equity provided by the Developer. Equity is defined as cash, unleveraged value in
land, or prepaid costs attributable to the project.
e) Project based TIF: TIF for private developments must generate TIF increment sufficient to be
self- supporting. Only in exceptional cases, will the City consider using district-wide
increment.
Formatted: Font: Bold
Formatted: Font: Bold
Formatted: Font: Bold
TIF policies Policy | approved Nov. 21, 2017DRAFT
Exhibit A
Urban Renewal Areas Enabling Tax Increment Financing
Updated map to removed expired districts pending
Formatted: Font: Italic, Highlight
Formatted: Font: Italic
TIF policies Policy | approved Nov. 21, 2017DRAFT
Exhibit B
City-University Project 1 Urban Renewal Area
TIF policies Policy | approved Nov. 21, 2017DRAFT
Exhibit C
City of Iowa City FY2023-2028 Strategic Plan
The full Strategic Plan document is available online at www.icgov.org/StrategicPlan.
VALUES
• Racial Equity, Social Justice & Human Rights: We prioritize diversity, equity, and inclusion,
eliminatination of systemic barriers, and facilitating equal access for all.
• Climate Action: We are leaders in reducing greenhouse gas emissions and adopt sustainable
energy, transportation, land, and water practices.
• Partnerships & Engagement: We are transparent and foster trust, involve the public in decision-
making, and offer facilities and services that foster community connection.
IMPACT AREAS & STRATEGIES
Neighborhoods & Housing
• Update City Comprehensive Plan and Zoning Code to encourage compact neighborhoods with
diverse housing types and land uses.
• Partner in projects that serve as models for desired future development.
• Create inviting and active outdoor spaces with unique and engaging recreation offerings.
• Address the unique needs of vulnerable populations and low to moderate-income neighborhoods.
Mobility
• Expand the access and convenience of environmentally friendly and regionally connected public
transit.
• Design and maintain complete streets that are comfortable and safe for all users.
• Grow and prioritize bike and pedestrian accommodations.
Economy
• Reinforce Iowa City as a premier community to locate and grow a business.
• Ensure appropriate infrastructure is in place for future business growth and development.
• Cultivate a strong entrepreneurial and small businesses ecosystem with a focus on creating new
pathways to success for marginalized populations.
• Build Iowa City’s image as the Greatest Small City for the Arts.
• Strengthen the Iowa River’s role as a signature community amenity and tourism generator.
Safety & Well-Being
• Implement and expand innovative public safety models and facilities to improve outcomes and
relationships within the community.
• Partner with non-profits to address the most emergent and foundational community safety and
well-being needs.
• Build community by fostering social connections and developing safe, accessible public spaces for
gathering.
Formatted: Font: 11 pt
Formatted: Font: 11 pt
Formatted: Font: 11 pt
Formatted: Font: (Default) +Body (Calibri), 11 pt,Underline
Formatted: Font: (Default) +Body (Calibri), 11 pt
Formatted: Bulleted + Level: 1 + Aligned at: 0.36" +Indent at: 0.61"
Formatted: Bulleted + Level: 1 + Aligned at: 0.36" +Indent at: 0.61"
Formatted: Bulleted + Level: 1 + Aligned at: 0.36" +Indent at: 0.61"
Formatted: Font: (Default) +Body (Calibri), 11 pt, NotBold
Formatted: Font: (Default) +Body (Calibri), 11 pt
Formatted: Font: (Default) +Body (Calibri), 11 pt,Underline
Formatted: Font: (Default) +Body (Calibri), 11 pt
Formatted: Font: (Default) +Body (Calibri), 11 pt, Bold
Formatted: Font: (Default) +Body (Calibri), 11 pt
Formatted: Bulleted + Level: 1 + Aligned at: 0.36" +Indent at: 0.61"
Formatted: Font: (Default) +Body (Calibri), 11 pt, NotBold
TIF policies Policy | approved Nov. 21, 2017DRAFT
Exhibit C
Downtown and Riverfront Crossings Master Plan
Building Heights diagram
TIF policies Policy | approved Nov. 21, 2017DRAFT
Exhibit D
Downtown and Riverfront Crossings Master Plan
Building Heights diagram