HomeMy WebLinkAboutContract 36949CITY SECRETARY Q
CONTRACT NO. 1!
TAX ABATEMENT AGREEMENT FOR PROPERTY LOCATED IN A
NEIGHBORHOOD EMPOWERMENT ZONE
This TAX ABATEMENT AGREEMENT ("Agreement") is entered into by and
between the CITY OF FORT WORTH, TEXAS (the "City"), a home rule municipal
corporation organized under the laws of the State of Texas and acting by and through Dale
Fisseler, its duly authorized Assistant City Manager, and Waterview Estates, L.P. ("Owner"), a
Texas Limited Partnership by and between Pars Investments, Inc. L.P., a Texas Limited
Partnership, General Partner, and Woodhaven Custom Homes, L.L.C., Limited Liability Company
General Partner, acting by and through Mark Johns, its duly authorized President.
The City Council of the City of Fort Worth ("City Council") hereby finds and the City
and Owner hereby agree that the following statements are true and correct and constitute the
basis upon which the City and Owner have entered into this Agreement:
A. Chapter 378 of the Texas Local Government Code allows a municipality to create
a Neighborhood Empowerment Zone (NEZ) if the municipality determines that
the creation of the zone would promote:
1. The creation of affordable housing, including manufactured housing in the
zone;
2. An increase in economic development in the zone;
3. An increase in the quality of social services, education, or public safety
provided to residents of the zone; or
4. The rehabilitation of affordable housing in the zone.
B. Chapter 378 of the Texas Local Government Code provides that a municipality
that creates a NEZ, may enter into agreements abating municipal property taxes
on property in the zone.
C. On July 31, 2001, the City adopted basic incentives for property owners who own
property located in a NEZ, stating that the City elects to be eligible to participate in tax
abatement and including guidelines and criteria governing tax abatement agreements
entered into between the City and various third parties, titled "NEZ Basic Incentives"
("NEZ Incentives"), these are readopted on May 15, 2007 (M&C G45726). The May
15, 2007 NEZ Incentives are attached hereto as Exhibit "A" hereby made a part of the
Agreement for all purposes.
-_ ®FFICIA,- v4EGOR®
CITY SECR�� TX
FORTFORT WORT ,
D. The NEZ Incentives contains appropriate guidelines and criteria governing tax
abatement agreements to be entered into by the City as contemplated by Chapter
312 of the Texas Tax Code, as amended (the "Code").
E. On February 3, 2004, the Fort Worth City Council adopted Ordinance No. 15854
(the "Ordinance") establishing "Neighborhood Empowerment Reinvestment
Zone No. 16," City of Fort Worth, Texas (the "Zone").
F. Owner owns certain real property located entirely within the Lake Arlington NEZ
and that is more particularly described in Exhibit `B", attached hereto and hereby
made a part of this Agreement for all purposes (the "Premises").
G. Owner or its assigns plan to construct the Required Improvements, as defined in
Section 1.1 of this Agreement, on the Premises to be used for as a single-family
residence that will be owner occupied. (the "Project").
H. On August 13, 2004Owner submitted an application for NEZ incentives and
, an
application for tax abatement to the City concerning the contemplated use of the
Premises (the "Application"), attached hereto as Exhibit "C" and hereby made a
part of this Agreement for all purposes.
I. The City Council finds that the contemplated use of the Premises, the Required
Improvements, as defined in Section 1.1, and the terms of this Agreement are
consistent with encouraging development of the Zone in accordance with the
purposes for its creation and are in compliance with the NEZ Incentives, the
Resolution and other applicable laws, ordinances, rules and regulations.
J. The City Council finds that the terms of this Agreement, and the Premises and
Required Improvements, satisfy the eligibility criteria of the NEZ Incentives.
K. Written notice that the City intends to enter into this Agreement, along with a
copy of this Agreement, has been furnished in the manner prescribed by the Code
to the presiding officers of the governing bodies of each of the taxing units in
which the Premises is located.
NOW, THEREFORE, the City and Owner, for and in consideration of the terms and
conditions set forth herein, do hereby contract, covenant and agree as follows:
1. OWNER'S COVENANTS.
1.1. Real Property Improvements.
Owner shall construct, or cause to be constructed, on each lot within the Premises
foI which tax abatements are requested, certain improvements consisting of a single-
family residence (collectively, the "Required Improvements"), of at least 1200 square
feet of living space in size with 3 bedrooms and one and one-half baths, with 70%
rtlRy
mortared brick and having an appraised value of $80,000.00, as determined s an
independent app
raiser (collectively, the "Required Improvements"). Owner shall
rovements before the
provide a survey of the completed home showiisal after the saleng Required .
The parties gree that
home is sold and a copy of the independent appra
the final survey and independent appraisal shall be a bstantial varAgreement
if pproved bn
labeled Exhibit E. Mmor variations, and more su
writing by both of the parties to this Agreement, in the
Required ushall noimprovements
constitute an Event
description provided in the Application for Tax Abatementto of Default, as defined in Section 4.1, provided that the conditions aresd for the plurposeseand in
this Section 1.1 are met and the Required Improvements
the manner described in Exhibit "D".
1.2. c;om le11U11 lJaw �� - --
Owner covenants to substantially complete construction
t of thel building permit
Improvements within one year from the issuance and p
unless delayed because of force majeure, in which case ma eure two yeFor ars spurposesxof this
by the number of days comprising the specific force
A reement, force majeure shall mean an event beyond aowner's delays n reticontrol,
pt of any
g
including, without limitation, delays caused by adverse
required permits or approvals from any governmental authority, or acts of God, fires,
q
d mate
shortages as
strikes, national disasters, wars, riots anmaterial solabor d
lediscretion, which hshall of be
determined by the City of Fort Worth inurely
unreasonably withheld, but shall not include construction dthe obtaining ys caused d of tadequate
financial matters, such as, without limitation, delay
financing.
1.3. Use of Premises.
Owner covenants that the Required Improvements
as the
primary residence oft e
Premises shall be sold so that it is continuously use Exhibit Home Buyer in accordance with the description of the out J ct the set
the h Required
In addition, Owner covenants that throughoutforth in
Improvements shall be operated and maintained for the al purposes of encouragpurposes set ing
p
Agreement and indevelo me t of the Zone.a manner that is ent with t g
development or re p
Subject to and in accordance with this Agreement,
the City hereby grants to Owner a real
tax abatement on the Premises, the Required Improvements, as specifically provided
property "Abatement" of real property taxes only includes City of Fort
this Section 2 ("Abatement"),
Worth -imposed taxes and not taxes from other taxing entities.
1Ai RECOFt'D
cIJWY SEUn 'FORT ,
WpRi'VJ
2.1. Amount of Abatement.
The actual amount of the Abatement granted under this Agreement shall be
based upon the increase in value of the Premises and the Required Improvements over
their values on January 1, 2007, the year in which this Agreement was entered into:
One Hundred percent (100%) of the increase in value from the
construction of the Required Improvements.
If the square footage requirement and the appraised value of the Required
Improvements are less than as provided in Section 1.1 of this Agreement, Owner shall not
be eligible to receive any Abatement under this Agreement.
2.2. Increase in Value.
The abatement shall apply only to taxes on the increase in value of the Premises
due to construction of the Required Improvements and shall not apply to taxes on the
land.
2.3. 'Perm of Abatement.
The term of the Abatement ("Term") shall begin on January 1 of the year
following the calendar year in which a Required Improvement is sold to a Home
Buyer to be used as its primary residence ("Beginning Date") and, unless sooner
terminated as herein provided, shall end on December 31 immediately preceding
the fifth (51h) anniversary of the Beginning Date. Upon the sale to a Home Buyer,
City shall certify that the Required Improvements have been completed in
satisfaction of the terms of the agreement. However, the Compliance Auditing
Term will begin on the date this agreement is executed and will end on the
expiration fate of the Term.
2.4. Protests Over Appraisals or Assessments.
Owner shall have the right to protest and contest any or all appraisals or
assessments of the Premises and/or improvements thereon.
2.5. Abatement Application Fee.
The City acknowledges receipt from Owner of the required Abatement application
fee of $25.00 per single family house. The application fee shall not be credited or refurided
to any party for any reason.
Ul "
3.
3.1. Inspection of Premises.
y of the Term, at any
Between the execution date of this Agreement and vements and elast following reasonable not ice
time during construction of the Required Imp
to Owner, the City shall have and Owner shall provide
e aired Improvementsto the Premises ntor ensure
the City to inspect the Premises and evaluate the q
compliance with the terms and conditions of this
egalem n Owner shall cooperate
fully with the City during any such inspection an
3,2, Certification.
Owner shall certify annually to the City that it is in coat the City's expense the
mpliance with each applicable
term of this agreement. The City shall have the right no laud n Exhibit D Owner must
Required Improvement with respects to the specificatioits
improvements as
provide documentation that Owner is using the
during he Compliance Auditing r Term
residence (collectively, the Records) at any owner all
in order to determine compliance with this Agreement. location ocat on in heeCity followbng
Records available to the City on the Premises or at an
reasonable advance notice by the City and shall otherwise cooperate fully with the City
during any audit.
3.3. Provision of Information.
1 following the end of every year during the Compliance
On or before February
Auditing Term and if requested by the City, e00wner'sacomplian e w th each of the
documentati o r thef hisiAgreement for ious year that that calendar years
terms and conditions
Failure to provide all information within theointroln SeOction 4,wner 1 required by this
Section 3.3 shall constitute an Event of Default, as defined
3.4. Dete=mi"at'nn of Compliance.
On or before August 1 of each year during the Compliance Auditing Term, the
entage of Abatement
City shall make a decision and rule on the actual annual perc
available to Owner for the following year of the Term and shall notify Owvenner o year of
decision and ruling. The actual per wnergs compliance wigranted for a go
thtae of the tthe terms and conditions of
the Term is therefore based upon O
this Agreement during the previous year of the Compliance Auditing Term.
FORT WORTH 1
4, EVENTS OF DEFAULT.
4.1. Defer Agreement if (1)
Unless otherwise specified herein, Owner shall be in default of this Ag (ii) ad
ails to construct the Required Improvements as defined in Section
Owner f
real property taxes with respect to the Premises or the Project, or its ad become
valorem r p p ible personal property located on the Premises, protest
taxes with respect to the tang p ro erl follow the legal procedure, for axes or
delinquent and Owner does not timely and properly yor MISES AS PRIMARY
and/or contest of any such ad valorem real prop rty tangible P RE personal prop y
(iii) HOME BUYER DOES NOT U iv HOME BUYER DOES
RESIDENCE ONCE THE ABATEMENT 7EAND APPENDIX B OF THE CODE OF
NOT COMPLY WITH CHAPTER OF collectively, each an"Event
ORDINANCE OF THE CITY OF FORT FORTH
Default").
4,2, Notice to Cure.
Subject to Se
ction 5, if the City determines that an Event he Daure lof the EventOf
90 calendar days from the date of receipt of this
the City shall provide a written inettl ( t) Owner that describes caner reasonably
Default. Owner shall have Y Owner shall
written notice to fully cure or have cured the
tovcure heDEvent of Default,
believes that Owner will require additional ti after advising the City Council in an
promptly notify the City in writing, in which case (i)
Owner's efforts and intent to cure, Owner shall have one hundred eighty
open meeting of
ii if Owner
calendar days from the original date of receipt °nton hundred eightyritten notice, r(180) days to
(180) cafe y of Owner s
reasonably be that owner
will
vising the City y Council in an open meeting
b the City
cure the Event of Default, a as may
be of y
efforts and intent to cure, such additional time, if any,
Council in its sole discretion. namaes.
of Default which is defined in Section 4.1 shall
a 1 have then ghht
If an Event the C y
the time frame specifically diatelywed n Owner der acknowledges and agrees that an uncured
terminate this Agreement im
efault will (i) harm the City's economic development gan e redevelopment
plc n°ed and
Event of D y and (ill)
efforts on the Premises and in the vicinity of the Premises; by the Cit ;
es there
expensive additional administrative
°agre es thatdthe amounts
actual damTherefore,
otherwise harm the City, and Own g
from are speculative in nature and will bey Event of De cult, Ownecult or impossible to r hall not be eligibled
upon termination of this Agreement for any the Ci , as liquidate
Term and Owner shall pay tY
for the Abatement for the remaining with this Agreement for each year
damages, all taxes that were abated in accordance
IF 'RECORD
R
CITY 0RTA.I.X
FORT WoFtTH,
Default existed and which otherwise would have been paid to the City
when an Event of agree that this amount is a
in the absence of this Agreement. The City and Owner ill incur as a result of an
roximation of actual damages that the City
reasonable app rovide the City with
s not a e4.3 This amount may be recovered by
uncured Event of Default and that this Sectiopn 4.3 is intended top •alb the
compensation for actual damages anro ert tax appraisal y
the City through adjustments made to Owner's ad valorem h p Y this amount shall be
sixty (60) days following the effective date of
appraisal district that has jurisdiction h ner the Premises. Otherwise, amount is not
due, owing and paid to the City within portion of this
termination of this Agreement. In the event that all or any
60 days following the effective date interest termination of
nlg
paid to the City within sixty ( ) Y
Agreement, Owner shall also be liable for all penalties and 1 the Code at the time of
amount at the statutory rate for delinquent tcurrently, sectaxes, as ion
e333.01 of the Code).
the payment of such penalties and inter
4.4. Termination at Will.
and Owner mutually determine that the development *ate oror sfeasible,
If the e or the
City Required Improvements are no long pp
referable, the city and Owner may terminate this
Premises or the anticipated Req y if the Term
or that a higher or better use is p both parties• In this event, W
Agreement in a written format that is signed by and (iii)
Term shall expire as of the effective date ° to abat ad'on of this
has commenced, the taxes previously
Agreement; (ii) there shall be no recapture of any
neither party shall have any further rights or obligations hereunder.
4.5. Sexuau ����.•�.... ------
a Owner
understands and agrees the City has th�ealbusinesserminate this
and agrees that the City has the right to eI ntainla
agreement if the Project contains
or will contain a sexually
orient
b. Owner understands
a agreement as determined in City's sole discretion if the Project contains or
g
liquor store or package store.
5, EFFECT OF SALE OF PREMISES. other builder or
Except for an assignment to Woodhaven Homes, L.P., or anY
a ee or to
era roved by the Housing Department Director, or OwneTimalrytTeS°iden e or the
develop pp Required Improvements as its p
a homebuyer who will use the Req agrees to, this Abatement cannot be
homeowner's mortgagee which City Council hereby ag which consent shall not be
prior consent of the City Council, assignee is
assigned without the p the City Council finds that the proposed ii the
unreasonably withheld provided that
terms and conditions of this Agreement and ( )
financially capable of meeting convey anof its rights under
Purchaser agrees in writing to assume all termsor conconditions
�, its Y s of Owner under
er
proposed pu not otherwise assign, leas
this Agreement. Owner may Council's prior consent shall
Agreements Any attempted assignment without the City anted hereunder
this Ag Agreement and the Abatement granted
constitute grounds for termination of this
n ten (10) calendar days of receipt of written notice from the City to Owner.
following
Fop`i- R�GORY�
CIV
FORT
ee, or to a homebuyer who will use the
Upon assignment to Owner s first mortgagee, idence or the homeowner's mortgagee,
Required Improvements as its primary er this reement. In addition,
Owner shall haduties
ve no further obligatir entity Wnth the writtenconsent of City Council, Owner
upon assignment to any otor obligati under this agreements
shall have no further duty g Tr
F THIS
RE OF OWNER TO SEND THE CITY NO XECUIL TION OF THE
THE FAILU DIED IMPROVEMENTS AND
SALE OF THE REQ DIED
NT OF THIS AGREEMENT WITH THE NEOW OWNER WITHIN 3
ASSIGNME
DAYS OF THE TRANSFEOIN OOWTHE RS141P ATIC TERMINATION SE
IMPROVEMENTS SHALL RESULT
ENT
THIS
AGREEMENT. THE NOTICE AND EXECUTED AND DELIVERYM
SENT TO THE CITY BY CERTIFIED MAIL OR
6. NOS S'
written notices called for or required by this Ag eedru esignate sm writ ng,1by
All wr or address as either party
the following, or such other Party
certified mail, postage prepaid, or by hand delivery:
Owner:
City:
City of Fort Worth
Attn: City Manager
1000 Throckmorton St.
Fort Worth, TX 76102
and
Housing Department
Attn; Jerome Walker
1000 Throckmorton
Fort Worth, TX 76102
OF�ICIA� �E�ORD
CITY �
FORT
vVOF� 1 H9
Waterview Estates, L.P.
Pars investment5 Inc., General Partner
3901 Airport Freeway, Suite 200
Bedford, TX 76021
7, MISCELLANEOUS.
Tale JLJPonds.
The Required Improvements will not be financed bystax
the City increment bonds. This
Agreement is subject to rights of holders of outstanding bond
7.2. Conflicts of Interest.
ts covered
y this
Neither the Premises nor any of the Requiredthe City litany member of the
Agreement are owned or leased by any member o Y
ommission or any member of the governing body of any taxing
City Planning or Zoning C
units in the Zone.
7,3, Conflicts Between Documents.
or City
In the event of any conflict between the Citych ordinances oning nor regulationsr shall
ordinances or regulations, and this Agreement, su
y conflict between the body of this Agreement and Exhibit
_
control. In the event of anbit
"D", the body of this Agreement shall control.
7.4. Future Application.
A portion or all of the Premises and/or Required es as a result of existing elawlbor
for complete or partial exemption from ad valorem a
future legislation. This Agreement shall not beconstrueddence that such
exemptions do not apply to the Premises and/or Re
quirImprovements.
7.5. Ci*y Council Authorization.
This Agreement was authorized by the City Council through approval ,, Mayor
and Council Communication No.C-22333 on November 21) 2onbehalf of,
among C other
things, authorized the City Manager to execute thisAgreement
7.6. Estoppel Certificate.
Any party hereto may request an estopopel c t lal bona fide business pu poseet The
long as the certificate is requested inconnect
e addressed the
certificate, which if requested will bAtoeemenOt� isein shall
include,
forceand effect
necessarily be limited to, statements that this g
without default (or if an Event of Default exists, the nature of the Event of Default and
of this
curative action taken and/or necessary to effect cu Abatement effect, nand su h other
Agreement, the levels and remaining term of the
matters reasonably requested by the party or parties to receive the certificates.
OFF�Gt��. RECORD
CITY Z:)C:%ssOJ X
FORT WORTH,
7,7. Owner Standinrm.
Owner shall be deemed a proper and necessary party in any litigation questioning
or challenging the validity of this Agreement or orizin athis Agreement, and ny of the underlying l ownershallbe
resolutions or City Council actions auth g
entitled to intervene in any such litigation.
7.8. Venue and Jurisdiction.
This Agreement shall be construed in accordance with the laws of the State of
r Venue or any
Texas and applicable ordinances, rules, State District lations or lCourt of Tarrant County, fTexas.
action under this Agreement shall lie icies of the Cit) -
in the
the
This Agreement is performable in Tarrant County, Texas.
�,9, Recordation.
A certified copy of this Agreement in recordable form shall be recorded in the
Deed Records of Tarrant County, Texas.
7.10. Severability.
If an provision of this Agreement is held to be invalid, illegalor not n any way
Y
the validity, legality and enforceability of the remaining provisions shall
be affected or impaired.
7.11. Headin¢s loiot Controlling.
Headings and titles used in this Agreement are for reference purposes only and
shall not be deemed a part of this Agreement.
7.12. Entirety of Agreement.
This Agreement, including any exhibits attached hereto and any documents
incorporated herein by reference, contains deentire
ninerstana erest,gand eement
as to thermatters
between the City and Owner, their assigns a su successors
contained herein. Any prior or contemporaneous oral or written agreement is hereby
declared null and void to the extent in conflict with any provision of this Agreement.
ies and
This Agreement shall not be amended unless executednma belnexecu exby ecuted
inartmultip e
approved by the City Council. This Agree Y
counterparts, each of which shall be considered an original, but all of which shall
constitute one instrument.
C11 Z)�� �
FORT NORTH,
EXECUTED this ay of
2008, by the City of Fort Worth,
Texas.
20085 by Waterview Estates, L.P.,
EXECUTED this �� daraof
Pars Investment, Inc., General Partner.
CITY OF FORT WORTH:
By:
�� T�s ��r,�-►ort��
Assistant City Manager
ATTEST:
By:
City Secretary
By:
Mehrdad Moayedi
President
APPROVED AS TO FORM AND LEGALITY:
By:
Charlene Sanders
Assistant City Attorney
oR�
c�
cl S �RTH,
FORT VV
STATE OF TET RRANT § 1
COUNTY OF personally appeared
the undersigned authority, F this day p oration,
BEFORE ME, a municipal core
FI w5r Manager of the CITY OF FORT WORTH, instrument,
nkGtjAssistant City sub
e to be the person and officer whose na e s the said CITY OF FORT WORTb ,
known tom perform the same y
and acknowledged to c that the same hat he was duly authorized
1 of to the City of Fort Worth
TEXAS, a municipal corporation,
t of the said City for the purposes and consideration
ro riate Mayor and Council Communication of the City
app p
and that he executed the same as the ac
therein expressed and in the capacity therein stated.
Gl��/EN UNDER
GLtn�
l4tot ry Public in and for
the State of Texas
Not yar s Printed Name
SORT WORTH
HAND AND
My
SE
AL OF
OFFICE thisday of
W I*\ 5 AC�c�HEZ
NOTARY pUBUG
STATE of �'EXAs
My comma 1XII j �
STATE OF TEXAS §
COUNTY OF TARRANT § eared Mehrdad Moayedi of
the undersigned authority, on this day personally appeared General Partner,
BEFORE ME, Inc.,
Waterview Estates, L.P.,
a Texas Limited Partnership, Pars Investments, instrument, and
the
known
to me to be the person whose name is subscribed he uo purposes and foregoing o ideration therein
acknowledged to me that he executed stated and as he the acte for tand deed of Waterview Estates, L.P., a
expressed, in the capacity there
hip, Pars Investment, Inc., General Partner.
Texas Limited Partnersthis day of
y HAND AND SEAL OF OFFICE
GIVEN UNDER
Notary Public in and for
the State of Texas
No— Printed Name
M
, 2008.
�,��■�qAR X
G ORS f .9
O�� W
J'n!Fu�j1 -
�p,URA `NAYIAND
MY C0 M'Sion Expires
July 1 A. 2008
Exhibit A: NEZ Incentives
Exhibit B: Property Description
Exhibit C' Application: (NEZ) Incentives and Tax Abatement
Exhibit D: Project descrip tion including kind, numbeproposed
r and location of the
improvements $
Exhibit E: Final Survey and Independent Appraisal
FORT WORTH,
Exhibit A
CITY OF FORT WORTH
D EMPOWERMENT ZONE (NEZ) TAX ABATEMENT POLICY AND BASIC
NEIGHBORHOOD INCENTIVES
r ct
378 of the Texas Local Government Code allows dete mines Iity thattthe c eation
Chapter when a .,,municipality
Neighborhood Empowerment Zone (NEZ)
of the zone would promote:
(1) the creation of affordable housing, including manufactured housing, in the zone;
(2) an increase in economic development in the zone; ublic safety provided to
(3) an increase in the quality of social services, education, or p Y
residents of the zone; or
rdable housing in the zone.
(4) the rehabilitation of affo"
City, by aand Basic Incentives, will
dopting the following NEZ Tax Abatement Policy
Empowerment Zones.
TheY�
promote affordable housing and economic development in Neighborhoodnat
NEZ incentives will not be granted after the NEZ expires as defined
additional therms and in�enty es I
as
the NEZ. For each NEZ, the City Council may approve
ermitted by Chapter 378 of the Texas Local GoveerXmrati n ofnt ea NEZ shalor by city Ccarry llits fullterm
P tax abatement awarded before the p
However, any by the City Council.
according to its tax abatement agreement approved
As mandated by state law, the property
tax abatement under this policy applies to the owners of
property. Nothing in the policy shall be construed as an obligation by the City of Fora Wort
real P
to approve any tax abatement application.
II. DEFINITIONS
"Abatement" means the full or partial exemption from City of Fort Worth ad valorem taxes on
arf the a ro priate county appraisal district)
eligible properties for a period of up to 10 ye
ax roll on amouup
ptax abatement agreements
np of to 100% of the increase in
appraised value (as reflected on the certified t
resultingfrom improvements begun after the execution of the
Eligible properties must be located in the NEZ.
ert excluding land, as determined by the Tarrant County
"Base Value„ is the value of the property,
Appraisal District, during the year rehabilitation occurs.
"Building Standards Commission" is the commission created under Sec. 7-77, Article IV.
Worth City Code.
Minimum Building Standards Code of the Fort
„ . improvements such as new facilities and
"Capital Investment includes only real property
istin improvements, or personal property
structures, site improvements, facility expansion, and
neXacilitg modernization. Capital Investment
does NOT include land acquisition costs and/or any
plies and inventory).
orient, and/or sup
(such as maphi�Gq�'�P�,,
CITY TX 1
A.W(Q9�-f 5-2007
"City of Fort Worth Tax Abatement Policy Statement" means the policy adopted by City Council
on February 29, 2000.
to
"Commercial/Industrial Development Project" is a development proj thic (o proposes the
construct or rehabilitate commercial/industrial facilities on property
at s
requirements to rehabilitate
zoned commercial, industrial or mixed use as defined by the City of Fort
be)Worth Zoning Ordinance.
"Community Facility Development Project" is a development projecthich proposes toconstruct
n truct
or rehabilitate community facilities on property that allows suchuedefined by
y of
Fort Worth Zoning Ordinance.
"Eligible Rehabilitation" includes. only physical improvements to real property. Eligible
Rehabilitation does NOT include personal property (such as furniture, appliances, equipment,
and/or supplies).
"Gross Floor Area" is measured by taking the outside dimensions ies orstorage, the
bui d ing at each
eas wiflothin
level, except that portion of the basement used only for
the building used for off-street parking.
"Minimum Building Standards Code" is Article IV of the Fort Worth City Code adopted pursuant
to Texas Local Government Code, Chapters 54 and 214.
se
ity or
"Minority Business Enterprise (MBE)e' enved certification d "Women asseither r arr certed )MBE on certified
certifiedwoman owned business that has r
WBE by either the North Texas Regional Certification Agency (NTRCA) or the Texas
Department of Transportation (TxDot), Highway Division.
"Mixed -Use Development Project" is a development project
nst ute 20ro e�centses tor moreconstruct
the
rehabilitate mixed -use facilities in which residential uses co p
total gross floor area, and office, eating and entertainment, and/or retail sales and service uses
constitute 10 percent or more of the ed utotalser as described bed by the City of Fort and is on property aWorth t is rZon Zoning
toss floor area
he requirements to be) zoned mix
Ordinance.
oses to
"Multi -family Development Project"is a uo development property that is (oh meets the requ�ements to
nstruct or
rehabilitate multi -family residential living g nits
be) zoned multi -family or mixed use as defined by the City of Fort Worth Zoning Ordinance.
"Residential
Project'; "Commercial/industrial
Project'; "Mixed -Use Development
"Reinvestment Zone" is an area designated
Act co fited in Chapte�rt 12 of therTexas
with the Property Redevelopment and Ta
Fax Code, or an area designated as an enterprise zone pursuant to the Texas Enterprise Zone
Act,, codified in Chapter 2303 of the Texas Government Code.
A
�FFICIAL BEC RFORT \V
C TX
2
Adopted 545-2007
In.
A.
RESIDENTIAL
YEARS
PROPERTIES LOCATED IN A NEZ- FULL ABATEMENT FOR 5
1. For residential property purchased before NEZ designation, a homeowner shall be
eligible to apply for a tax abatement by meeting the following:
a. Property is owner -occupied and the primary residence of the homeowner prior to
the final NEZ designation. Homeowner shall provide proof of ownership by a
warranty deed, affidavit of heirship, or a probated will, and shall show proof of
primary residence by homestead exemption; and
b. Property is rehabilitated after NEZ designation and City Council approval of the
tax abatement.
c. Homeowner must perform Eligible Rehabilitation on the property after NEZ
designation equal to or in excess of 30% of the Base Value of the property; and
d. Property is not in atax-delinquent status when the abatement application is
submitted.
2. For residential property purchased after NEZ designation, a homeowner shall be
eligible to apply for a tax abatement by meeting the following:
a. Properly is constructed or rehabilitated after NEZ designation and City Council
approval of the tax abatement;
b. Property is owner -occupied and is the primary residence of the homeowner.
Homeowner shall provide proof of ownership by a warranty deed, affidavit of
heirship, or a probated will, and shall show proof of primary residence by
homestead exemption;
c. For rehabilitated property, Eligible Rehabilitation costs on the property shall be
equal to or in excess of 30% of the Base Value of the property. The seller or
owner shall provide the City information to support rehabilitation costs;
d. Property is not in atax-delinquent status when the abatement application is
submitted; and
e. Property is in conformance with the City of Fort Worth Zoning Ordinance.
3. For investor owned single family property, an investor shall be eligible to apply for a
tax abatement by meeting the following:
a. Property is constructed or rehabilitated after NEZ designation and City Council
approval of the tax abatement;
b. For rehabilitated property, Eligible Rehabilitation costs on the property shall be
equal to or in excess of 30% of the Base Value of the property;
c. Property is not in atax-delinquent status when the abatement application is
submitted; and
d. Property is in conformance with the City of Fort Worth Zoning Ordinance.
B. MULTI -FAMILY DEVELOPMENT PROJECTS LOCATED IN A NEZ
1. 100%Abatement for 5 nears.
3
Abatements for multi -family development projects for
up to
Hous a s are subject
u jectentfto
City Council approval. The applicant may apply with
such abatement.
The applicant must apply for the tax abatement and be approved by City Council
before construction or rehabilitation is started.
In order to be eligible for a property tax abatement upon completion, a newly
ily development project in a NEZ must satisfy
constructed or rehabilitated multi-fam
the following:
At least twenty percent (20%) of the total units constructed or rehabilitated shall
be affordable (as defined by the U. S. Department of Housing
o ent go°nd Urban
of area
Development) to persons with incomes at or below eighty p ( )
median income based on family size and such units shall be set aside for
persons at or below 80% of the median income { s Council define
d may waive or
Department of Housing and Urban Development. city
reduce the 20% affordability requirement on a case -by -case basis; and
(a) For a multi -family development project constructed ftei NEZ designation,
thavehe
project must provide at least five (5) residentialg
minimum Capital Investment of $200,000; or after NEZ
(b) For a rehabilitation project, the property must be rehabil'ta
ropertyshaltl be at east
designation. Eligible Rehabilitation costs on the Such Eligible ible Rehabilitation costs
30% of the Base Value of the property. 9
must come from the rehabilitation of at least five (5) residential living units or
a min_ Capital Investment of $200,0000
ears this section shall appiv.
Abatements for multi -family development projects With theoHous Housing Department for
Coi UP
ity Council approval. The applicant may apply
such abatements
The applicant must apply for the tax abatement and be approved by City Council
before construction or rehabilitation is started.
Years 1 through 5 of the i ax Hpait:�i I 1C1 IL � o ��s I in 1 10,
Multi -family projects shall be eligible for 100% abatement of City ad valorem taxes
for years one through five of the Tax Abatement Agreement upon the satisfaction of.
the following:
At least twenty percent (20%) of the total units constructed or rehabilitated shall
= be affordable (as defined by the U. S. Department of Housing
o si 80o d of Urban
FIGiAr'" RSe"C)pevelopment) to persons with incomes at or below eighty p ( )
area
� - ��C,�r median income based on family size and such units shall be set aside for
Ci�
15 2007 4
Adopted 5- -
a the
an Incoe as defineby
persons at or below 80% of the ®evello mentor City Counc array waive or
Department of Housing and Urban p
reduce the 20% affordability requirement on a case -by -case basis; and
a. For amulti-family development project constructed after NEZ ldesignation,
havethe
a
project must provide at, least five (5) residential living s
minimum Capital Investment of $200,000; or
ust be rehabilitated after NEZ
b. For a rehabilitation project, the property least
designation. Eligible Rehabilitation cosis on the Such Eligible Rehabilitati nproerty shall be t costs
30% of the Base Value of theproperty. residential living units or
must come from the rehabilitation of at least five (5)
a minimum Capital Investment of $200,000.
Years 6 throu h 10 of the i ax HpaLe► � �C� ��.r. •
Multi -family projects shall be eligibleof the 1Tax 0Abatement l Agreement u uponprthe
taxes for years six through ten
satisfaction of the following:
itated
a. At least twenty percent (20%) of the total units constructed or Department of Housirng'land Urban
be affordable (as defined by the percent (80%) of area
Development) to persons with incomes at or below eighty p
median inco�� e based on family size and such units shall be set e as defineci by sideUfor
persons at or below 80 /° of the
Development. City Council may waive or
Department of Housing and Urban p
uirement on a case -by -case basis; and
reduce the 20% affordability req
the
1. For a multi -family developm least pfi�eeC5 constructed
al IivingNEZ
untsslOR thave
a
project must provide at le ( )
minimum Capital Investment of $200,000; or
ust be rehabilitated after NEZ
2. For a rehabilitation project, the property
designation. Eligible Rehabilitation costs on the property shall be at least
30% of the Base Value of the property. Such Eligible Rehabilitation costs
must come from the rehabilitation of at least five (5) residential living units or
a min_ i� Capital Investment of $2001,000.
b. Any other terms as City Council of the City of Fort Worth deems appropriate,
including, but not limited to:
1. utilization of Fort Worth companies for an agreed upon percentage of the total
costs for construction contracts;
20 utilization of certified minwomen
for construction truction contracts; usiness enterprises for an
agreed upon percentage of the total
3. property inspection;
40 commit to hire an agreed upon percentage of Fort Worth residents
50 commit to hire an agreed upon percentage of Central City residents
6. landscaping;
76 tenant selection plans; and
8* management plans.
OFF�����=COMMERCIAL, INDUSTRIAL AND
PROJECTS LOCATED IN A NEZ- FORT
CITY TH
Adopted 545-2007
COMIViUNITY FACILITIES DEVELOPMENT
1.
less this section shau appiv.
Abatements for Commercial, Industrial and Community Facilities Development
Projects for up to 5 years are subject to city
Council
approval. The applicant may
apply with the Housing Department for
The applicant must apply for the tax abatement and be approved by City Council
before construction or rehabilitation is started.
In order to. be eligible for a property tax abatement, a newly constructed or
rehabilitated commercial/industrial and community facilities development project in a
NEZ must satisfy the following:
a. A commercial, industrial or a community facilities development project
constructed after NEZ designation must have a minimum Capital Investment of
$75,000; or
b. For a rehabilitation project, it ueshall be at east 30° o od after NEZ f the Base Value
bof
Rehabilitation costs on the property
the property, or $75,000, whichever is greater.
2.
years this section sha�� appiv.
Abatements agreements for a Commercial, Industrial and Community Facies
Development projects for up to 10 ars are and Commuect 10 nity y Development tlDepartment for
applicant may apply with the Economic
such abatement.
The applicant must apply for the tax abatement and be approved by City Council
before construction or rehabilitation is started.
Years 1 throu h b of theHuawi [ Jul IL � • ��• • •-• •-
Commercial, Industrial and Community Facilities Development projects shall e
eligible for 100% abatement of City ad valorem taxes for the first five years of the
Tax Abatement Agreement upon the satisfaction of the following: ities
a. A commercial, industrial or a
must hauls a minlimum Capital Investmentof
constructed after NEZ des ig
$75,000; or
b. For a rehabilitation project, it mustbe shall be at east 30°0 od after NEZ f the Base nVal Eligible
RehabilitationRehabilitation costs on the property
the property, or $75,000, whichever is greater.
ACV
()
R'�C
RD
iFORT \NbRTH1
- Adopted 545-2007 -
Years 6 through 10 of the Tax Abatement Agreement
Commercial, Industrial and Community Facilities Development projects shall be
ity ad valorem taxes for years six through ten of
eligible for 1%-100% abatement of C
the Tax Abatement Agreement upon the satisfaction of the following:
a. A commercial, industrial or a community facilities development project
constructed after NEZ designation must have a minimum Capital
Investment of $75,000 and must meet the requirements of subsection (c)
below; or
b. For a rehabilitation project, it must be rehabilitated after NEZ designation.
Eligible Rehabilitation costs on the property shall be at least-30% of the
Base Value of the property, or $75,000, whichever is greater and meet
the requirements of subsection (c) below.
c. Any other terms as City Council of the City of Fort Worth deems
appropriate, including, but not limited to:
1. utilization of Fort Worth companies for an agreed upon percentage of
the total costs for construction contracts;
2. utilization of certified minority and women owned business enterprises
for an agreed upon percentage of the total costs for construction
contracts;
3r commit to hire an agreed upon percentage of Fort Worth residents;
4o commit co hire an agreed upon. percentage of Central City residents;
and
5. landscaping.
D. MIXED -USE DEVELOPMENT PROJECTS LOCATED IN A NEZ
1. 100% Abatement of City Ad Valorem taxes for 5 Years
less this section shall app�
Abatements for Mixed -Use Development Project
City Council approval. The applicant may apply
such abatement.
The applicant must apply for the tax abatement
before construction or rehabilitation is started.
pro
s for up to 5 years are subject to
with the Housing Department for
and be approved by City Council
In order to be eligible for md us e development project 'n a NEZ mtust s tisfy thle
constructed or rehabilitated ixe
following:
a. Residential uses in the project constitute 20 percent or more of the total Gross
Floor Area of the project; and
b. Office, eating and entertainment, omore of the total Gross Floor A e'a of the project;
on .
project cstitute 10 p
and
(1) A mixed -use development project constructed after NEZ designation must
OFFICIAL
have a min_ imum Capital Investment of $200,000; or
CITY SECRE a6 4
'FORT WORTH, TX
Adopted 5-15-2007 7
ed after
2) For a rehabilitation project; it must o errthshal I be at east�
(EZ 30°/ of the Base
Eligible Rehabilitation costs on the prop Y
Value of the property, or $200,000, whichever is greater.
Abatements agreements for a Mixed Use Development projects ror u� �V � y��,
licant may apply with the Housing
are subject to City Council approval. The app
Department for such abatement.
on or
The applicant Must apply for the tax abater�aba ent ement mustbefore y bel approved bbyaCity
is started and the application for the tax
Council.
'L OMH
Years 1 throu h 5 of the Tax Abatement H ree�►�C'
Mixed Use Development projects shall b{hel�TaxeAbatem0e/nt Agreement upon the
valorem taxes for the first five years of
satisfaction of the following:
more of the total Gross
a. Residential uses in the project constitute 20 percent or
Floor Area of the project; and
ce uses in the
b. Office, eating and entertainment, and/ore total Gross Floor A il sales and serye'a of the project;
project constitute 10 percent or more of th
and
c. A new mixed -use development project co
00
have a minimum Capital Investment of $2, OOO;eor for rehabilitation tproject, ion st
onp
ible
tation
must be rehabilitated after 0 Z f the case Value of the property, or $200,000,
property shall bsts on the
e at least 30 /o of the B
whichever is greater.
Years 6 throu h 10 of the Tax Abatement H r�C� � �,L
Mixed Use Development projects shall b ars six through ten o f the'Tax Abatem0ent Agreement upoln the
valorem taxes for ye
satisfaction of the following:
ect constitute 20 percent or more of the total Gross
a. Residential uses in the proj
Floor Area of the project; and
in e
b
Office, eating and entertainment, and/or retail s les Floor Area of the project s and service uses
project constitute 10 percent or more of the total
aft
r NEZ
c.
A new mixed use development project constructed for ea rehabilitation designation
it
have a minimum Capital In
of $200,00 ,
�►�''` ° be rehabilitated after NEZ designation. Eligible Rehabilitation costs on the
c-ITY ECRET%
,,41 ; $
Adopted 5-15-2007
E.
property
shall be at least 30% of the Base Value of the property, or $200,000,
whichever is greater; and
d. Any other terms as City Council of the City of Fort Worth deems appropriate,
including, but not limited to: upon percentage of the
1. utilization of Fort Worth companies for an agreed
total costs for construction contracts; for
2, utilization of certified minority and w total costs costs for onstruction contractbusiness s;
an agreed upon percentage of the to
3, property inspection; ercentage of Fort Worth residents
4a commit to hire an agreed upon p
5. commit to hire an agreed upon percentage of Central City residents
6. landscaping;
7. tenant selection plans; and
8, management plans.
ABATEMENT GUIDELINES
ty
cil will
ermine
1
If a NEZ is located in a Tax Increment Financing 9 Distric in (Sect on III will beoffered
on a case -by -case basis if the tax abatement
incentiveso eligible Projects. Eligible Projects must meet all eligibility requirements specified
t g
in Section III.
If a Project is located in the Woodhaven Neighborhood Empowerment Zone, in order
2• I for a tax abatement under this Policy, the
to be considered eligible" to app y
Woodhaven Community Development Corporation and the Woodhaven
Nei hborhood Association must have submitted a letter of support for the Project to
g
the City of Fort Worth
r a tax abatement, the property owner/developer
3. In order to be eligible to apply fo
must:
a property taxes for any property owned by the
a. Not be delinquent in paying g p p y p enter into a tax
abate ent agrerl except ement with thetan city of Fort Worth for arspec specific Project if:
abatement agre
1. the Project meets NEZ tax abatement onsible for the taxedelinquency for the Property;
2. the applicant is not resp
and a off the taxes under the
3. the applicant enters into an agreement top y
guidelines permitted under state law; and
4. the tax abatement shall provide that thelagreement shall take effect
after the delinquent taxes are paid in ful
City of Fort Worth liens filed against any property owned by the
b. Not have any Y
wee
veloper. "Liens" include, but are not limited to,
applicant property owner/de
liens, demolition liens, board-up/open structure liens and paving liens.
4. Proje
cts to be constructed on property to be purchased under a contract for deed are
not eligible for tax abatements.
-09
Adopted 5-15-2007
5.
owner of a residential property (including multi -family) in the
Once a NEZ property ions lies for an
NEZ satisfies the criteria set forth in Sect a flax abatement agreement with the City
abatement, a property owner may enterterminate
A Fort Worth. The tax abatement agreementesth all inuvio at on lf the
of the City ofFort
property subject to the tax abatement agreem
Standards Code and the owner is convicted of such
north's Minimum Building
violation. it forth in
be
A tax abatement granted under the criteria se
eof as lm can slpecified in only the
granted once for a property in a NEZ fora maximum term
agreement. If a property on which tax is being abated is solshed new oily will
submits sign the
tax abatement agreement for the remaining erm once
application.
A property ownerldeveloper of a multifamily develop,
project in the NEZ who (desires a
7 p p
community ent iuindder and
o'nsdlll BeC or D must:
tax abatement
ections 111.B, C or D, as applicable? and Sections
a. Satisfy the criteria set forth in S
III.E.1 E.2; and E3. and I J n nartment, as applicable; and
b. File an application with the r,ousiny DeFs.�. -.
er must enter into a tax
c. The property ownabaofma reemrentmthe tax abatementent with the U
FortFort Worth. In addition to the other terms gterminate if
agreement shall provide that the agreemoent f the City of Fortlh
Worth's Minimum
owner receives one conviction of a violate property subject to the abatement
Building Standards Code regarding the pro p Y
agreement during the term of the tax abatement
agreement;abated is sold tithe new owner may
nd
d. If a property in the NEZ on which tax is being property for the remaining terms
enter into a tax abatement agreement on the prop Y
ty Council
as the
8. If the terms of the tax abatement agreement iai-rient°In the eventmet, the 'of cancellathon, the
right to cancel or amend the abatement agre
reca ture of abated taxes shall be limited to the year(s) in which the default occurred
p
or continued.
review
9. The terms of the agreement shall include thecity
in each earthduri ng tthe life of the
and verify the applicants financial state
agreement prior to granting a tax abatement in any given year, 2 () conduct an on site the
inspection of the project in each year during the life of the abatement to verify
p 3 terminate
compliance with the terms of theotax
bonta contain sexually noriented business (
agreement if the Project contain
terminate the agreement, as determined in City's sole discretion, if the Project
contains or will contain a liquor store or package store.
10. Upon completion of construction of the facilities, the City shall no less than annually
evaluate each project receiving abatement to insure
compliance tthe City Council. ith the terms f the
agreement. Any incidents of non-compliance w p
-4 .On or:4before February
1st of every year during the life of the agreement, any
• r�i�r' Al or entity receiving a tax abatement from the City of Fort Worth shall
CITY SE .10
Adopted 5-15-2007
IV
A.
provide information and documentation which details the property owner's
n
compliance with the terms of the respective mrof theagreement�l certify
Failure to deport
owner is in compliance with each applicable tove
this information and to provide the required certification
abated in prior yearbleingsdule
abo
result in cancellation of agreement and any taxes
and payable.
the new owner may
11. if a property in the NEZ on which tax is being abated for thle remaining term. Any
enter into a tax abatement agreement wh which is propertyhe of permitted in the tax abatement
sale, assignment or lease of the property
agreement results in cancellation of the iagree
ed nment occur emment and dure of any taxes
abated after the date on which an unspecified ass g
APPLICATION FEE
1. An application fee of $25.00 for all basic incentives, excluding tax abatementse
tax abatements governed under Section III.A is
2. The application fee for residential
$100.
unity
3
The application fee for muiti4amily, commercial industrial,
Sections III B.mC. and facilities one
mixed -use development projects governed underit with a
half of one percent (0.5%) of the proposed ProcationCFee ashall notbecredited 20or
minimum to any
tnto arty exceed
or a$ reason.
Application
refundedy p
FEE WAIVERS
ELIGIBLE RECIPIENTS/PROPERTIES
case basis whether a Project that will
1. City Council shall determine on a casebstore is eligible to apply for a fee
contain or contains a liquor store or package
waiver.
2. If a Project is located in the Woodhaven Neighborhood Empowerment Zone, in order
I for a fee waiver under this Policy, the Woodhaven
to be considered "eligible" to apply
Community Development Corporation and the Worrtdor the Project to he City of Fort
Association must have submitted a letter of supp
Worth —however, once the NEZ Plan is submitted for the Woodhaven NEZ, this will
no longer be required.
3. Projects to be constructed on property
to be purchased under a contract for deed are
not eligible for development fee waive, s.
owner/developer to be eligible to apply for fee waivers for a
4. In order for a property owner/developer:
Project, the property
f-?
RECO' st submit an application to the City;
�ii�r
�A
CST`
F0'-�' ri�TH,
Adopted 5-15-2007
11
in paying property taxes for any property owned by the
b. must not bedelinquent applicant; the applicant
owner/developer or app again any property owned by
c. must not have any City liens filed ag
property owner/developer, including but not limited to, weed liens, demolition.
prop Y
liens, board-up/open structure liens and paving liens; and Project is
ro'ect that will contain or contains a liquor store, package store or a sexually
d, of a P ) Council's determination that the
oriented business
for fee waiversa City
eligible to apply L _ Aa ^r,-,crl fn be
g, pEVELOPMENT FEES roved and certified by the City, the
Once the Application for NEZ Incentives has been app
es for services erformed b the Cit of Fort Worth c sr that expend at east
ects in the NEZ
following fees ro ects or rehabilitate p )
are waived for new construction ert on Eligible Rehabilitation costs:
30% of the Base Value of the property
g
1. All building permit related fees (including Plans Review
and
platpfinal plat, short form
2. Plat application fee (including concept plan.,
replat) lication fee
3. Board of Adjustment app
4. Demolition fee
5. Structure moving fee CFA) application fee
6. Community Facilities Agreement
7. Zoning application fee application fee
g. Street and utility easement vacation
g. Ordinance Inspection Fees Application Fees
10. Consent/Encroachment Agreement App approval by
Other development related fees not specified above will be considered for
City Council on a case -by -case basis.
C, IMPACT FEES ects in the NE7
.-
1. Single family and multi -family residential development prof lied.
Automatic 100%waiver of water and wastewater impact fees will be applied*
2. Commercial, industrial, mixed -use, or community facility development projects in the
NEZ.
a. Automatic 100% waiver of water and wastewater impact fees up to $55,000 or
equivalent to two 6-inch meters for each commercial, industrial, mixed -use o
q project.
community facility development proj
act fee waiver exceeding $55,000 or requesting a
b. If the project requests an imp approval is
RE( ..waiver for larger and/or more than two 64nch meter, then City Council
kL
OFFA
CITE SECRETS
0FkT. -W H 12
Adopted 5-15-2007
V.
A.
required. Applicant may request the additional
through the Housing Department.
RELEASE OF CITY LIENS
amount of impact fee waiver
ELIGIBLE RECIPIENTSlPROPERTIES
all determine on a case -by -case basis whether a Project that will
1. City Council shall package store is eligible to apply for a fee
contain or contains a liquor store or
waiver.
If a Project is located in the Woodhaven Neighborhood Empowerment Zone, in order
2 1 for release of city liens under this Policy, the
to be considered "eligible" to apply
Woodhaven Community Development Corporation and the Woodhaven rt for Project to
Neighborhood Wort ationowevefhave
once the NEZ Planletter
submitted for the Woodhaven
the City of Fort Worth h
NEZ, this will no longer be required.
3. Projects to be constructed on property
to be purchased under a contract for deed are
not eligible for any release of City Liens.
ert owner/developer to be eligible to apply for a release of city
4. In order for a prop Y C D., and E. for aw Project, the property
liens contained in Section V.B.,
owner/developer:
a, must submit an application to the City; owned by the
b. must not be delinquent in paying property taxes for any property
owner/developer; a Building Standards Commission's Order of
b. must not have been subject was demolished within the last five (5) years;
Demolition where the prop Y propertyowned
c. must not have any City of Fort Worth liens filed against any other s ot limited to,
by the applicant property own
weed "Liens" includes,
en structure liens and paving liens; and
oil liens, demolition liens, board-up/op package store or a sexually
do of a Project that contains or will contain a liquor store, p
oriented business has received City Council's determination the Project is eligible
to apply for release of City liens.
n order for a Rehabilitation Project to qualify for a release of city liens, the
5 I p of at lease
owner/developer must spend Eligible Rehabilitation costs on the Property
30% of the Base Value of the Property.
6. Li
ens shall be released once the Project Improvements have been made to the
property.
7. An liens filed after the initial certification of the property shall not be released.
Y
g, WEED LIENS
The following are eligible to apply for release of weed liens:
oar° ernes.
��`., w
'P1 1Single unit owners performing rehabilitation on their prop
\NORM 1s
'Adopted 5.o.150002007
elopers constructing new homes oncommerc al, industrial, mixed -use,
2. Builders or dev
3. Owners performing rehabilitation on multi Y
or community facility properties.
4. Developers constructing new multi -family, commercial, industrial, mixed -use or
community facility development project
C, DEMOLITION LIENS
Builders or developers developing or rehabilitating a property for a Project are eligible to
to
apply for release of demo30,000. Releases of demolition liens in
lition liens for up $ roval*
excess of $30,000 are subject to City Council app
p, NS
BOARD-UPlOPEN STRUCTURE LIE
The following are eligible to apply for release of board-up/open structure liens:properties
1. Single unit owners perfcrmiS g t��g new's single family homes on vacant lots.
onru2. Builders or developers
3. habilitation on multi -family, commercial, industrial, mixe -use,
Owners performing re
or community facility properties.
Developers constructing multi -family, commercial, industrial, mixed -use, or
T community facility projects.
E, PAVING LIENS
The following are eligible to apply for release of paving liens:
ir
iess
1. Single unit owners performing rehabilitattion on theon' vacantrlots.
2. Builders or developers constructing ne
3. Owners performing rehabilitation on multi -family, commercial, industrial, mixed -use,
or community facility properties.
4. Developers constructing multi -family, commercial, industrial, mixed -use, or
community facility projects.
VI. PROCEDURAL STEPS
A, APPLICATION SUBMISSION
1. The applicant for NEZ incentives under Sections centivesslnln and pay the appeopr ate
te and
submit a City of Fort Worth "Application for NE
application fee to the Housing Department, as applicable.
an
2. The applicant
for incentives under Sections III.C.2 and D.2� must also the plete ate
submit a City of Fort Worth Application for Tax Abatement an p Y
application fee to the Economic Development Office. The application fee, review,
evaluation and approval will be governed by City of Fort Worth Tax Abatement Policy.
Statement for Qualifying Development Projects.
B_ CERTIFICATIONS FOR APPLICATIONS UNDER SECTIONS Ilia IV, AND V
:)V:f ` lication for accuracy and
CIV Elthe HoUsing Department will review the app
!T 14
Adopted 5-15-2007
C.
leteness. om Once the Housing Department determines that the application is
c p Department will certify the property owner/developer's
complete, the Housing
applicable. Once an applicant's
eligibility to receive tax abatements and/or obcasi YT as incentives based on the criteria se
forth in Section III., IV., and V. of this prtment will inform appropriate departments
eligibility is certified, the Housing De Y P with City departments and the
administering the incentives. An orientation meeting
applicant may be scheduled. The departments include:
d multi-
a. Housing Department: property tax abatement for residential properties an
family development projects, release of tax ity abatement for commercial,
b. Economic Development Office: property
industrial, community facilities orfee wevelopment projects.
c. Development Department:
ss
d. Water Department:departmentsW f (applicable.
e. Other appropriate
2. Once Development Department, Water Department, Economic Development Office,
and/or other appropriate department receive out a "Verificationplication of NEZ Incentivesthe for
Department, each department/officeation"halnd'Ireturn it to the Housing Department for
Certified NEZ Incentives App
licrecord keeping and tracking.
APPLICATION REVIEW AND EVALUATION FOR APPLICATIONS
1.
Pro erty Tax Abatement for Residential Properties and Multi -family Development
p
Projects
a. For a completed and certified application for no more than five years of tax
ith p, the City Manager shall execute a tax
abatement, wCouncil aproval
abatement agreement with the applicant.
b. For a completed and certified multi -family development project application for
more than five years of tax abatement: completed and certified application
(1) The Housing Department will evaluate a
based on:
(a) The project Is increase in the value of the tax base.
(b) Costs to the City (such
as continfrasracts tructure
pedlt pation, etc.).
(c) Percent of constructs
(i) Fort Worth based firms, and
(ii) Minority and Women Owned Busin applicant may negotiate. ss Enterprises BEs).
(d) Other items which the City and the
(2) Consideration by Council Committees Department may present
Based upon the outcome of the evaluation, Housing
the application to the City Councils Economic Dorto the Economic
Should the Housing Department present the application
Development Committee, the Committee will consider the application at an
open meeting. The Committee may:
Approve the application. Staff will then incorporthe City the application
withtthe
OFFICIAL R o a
(a) Pp
ECRET - A. tax abatement agreement e s recommendation to pp approve
sent a
CITY S � Committe ' rove the agreement; or
FORT . WORTH a
15
Adopted 545-2007
(b) Request modifications to the application. Housing Department staff will
ith the applicant and then, if the
discuss the suggested modifications w
requested modifications are made, resubmit the modified application to
the Committee for consideration; or appeal the Committee's finding
(c) Deny the application. The applicant may
by requesting the City Council to: (a) disregard
the t application into he committe's finding
dtax
and (b) instruct city staff to Incorporate ider
abatement agreement for future consideration by the City Council.
(3) Consideration by the City Council rove or deny any tax abatement
The City Council retains sole authority to approve tax abatement
agreement and is under no obligation to approve any
ment. The City of
application or tax abatement agFort orth is uner no
n anyamount or value to any applicants
obligation to provide tax abatement
c. Effective Date for Approved Agreements
the City All tax abatements approved by Y Council will become effective on
January 1 of the year following the year in whichun essiotherw'se ccuspec'fed in the
ancy (CO)
is issued for the qualifying development project
tax abatement agreement). Unless ohherwise specified
ifiea in the
h aable agreement, taxes
levied during the construction of the project
2. property
Pro ert Tax Abatement for Commercial, Industrial, Community Facilities, and
Mixed -Use Development Projects
han
e years of tax
a. For a completed and certified applicthenCii r Manager no more shall v
shall execute a tax
abatement, with Council approval, Y
abatement agreement with the applicant.
b. Fo
r a completed and certified application for more than five years of tax
abatement:
(1) nt Office will evaluate a completed and certified
The Economic Developme
application based on:
(a) The project's increase in the value of the tax base.
(b) Costs to the City (contractsructure committedlto ation, etc.).
(c) PE,rcent of construction
(i) Fort Worth based firms, and
(ii) Minority and Women owned Business Enterprises (M/WBEs).
(d) Other items which the City and the applicant may negotiate.
(2) Consideration by Council Committee
of the evaluation, the Economic Development
Based upon the outcome
office may present the application to the City Council's Economic
ent present
Development CommitteeShould the
onomic . oment Committee, the Committee will
the application to the Economic Deve1 p
consider the application at an open meeting. The Committee may:
OFFICIAL RECORD
CITY SECRETARY
FORT NOP. 16
Adopted 5..15-2007
(a) Approve the app
lication. Staff will then incorporate the application into a
tax abatement agreement which will be sent to the City Council with the
Committee's recommendation to approve the agreement; or
(b) Request modifications to the application. Economic Development Office
staff will discuss the suggested modifications with the applicant and then,
if the requested modifications are made, resubmit the modified application
to the Committee for consideration; or appeal the Committee's finding
(c) Deny the application. The applicant may app
by requesting the City Council to: (a)
disregard the Committee's finding
ion
and (b) instruct city staffto incorporate the consideration by the City tCounc to a tax
abatement agreement for future
(3) Consideration by the City Council
The City Council retains sole authority o approve rovenan n tax abatement
agreement and is under no obligation to approve Y
application or tax abatement agreement. The City of Fort Worth is uiidantno
obligation to provide tax abatement in any amount or value to any app
c. Effective Date for Approved Agreements
All tax abatements approved by the City Council will become effective on
January 1 of the year following the year in which a Certificate of Occupancy (CO)
RS in the
is issued for the qualifying development project specified in thel ag Bemse ent taxes
le
tax abatement agreement). Unless oable.
levied during the construction of the project shall be due and pay
3. Development Fee Waivers
a. For certified applications of development fee waivers that do not require Co's
approval, the Development Department will review the certified applicants
application and grant appropriate incentives.
b. For certified applications of development
f app
licant's lica's application
waivers
ntrequire
and make
approval, City staff will review the certifiedp
appropriate recommendations to the City Council.
4, Impact Fee Waiver
a. For certified applications of impact fee waivers that do not require
(cation
ouncil
approval, the Water Department will review the certified applicant'spp
and grant appropriate incentives.
l, the
b. For certified applications of impact fee waivers that equir aCoun til app d amake
Water Department will review the certified applicant
appropriate recommendations to the City Council.
5. Release of City Liens
For certified applications of _release of City liens, the Housing Department will release
01rViGjA - the appropriate liens.
CIT ,YEGRL
FUND POLICY
1:0
17
Adopted 5-15-2007
NEZ to
In order for an owner/developer of a Project in the Refund iv Development and Impact
fees or impact fees, the conditions set forth
Fee Policy, attached as Attachment "A", must be satisfied.
Alin OTHER 114CENTIVES
A. Plan reviews of proposed development projects in the NEZ will be expedited by the
Development Department.
B. The City Council may add the following incentives to a NEZ in the Resolution adopting
the NEZ:
1. Municipal sales tax refund
2. Homebuyers assistance
3. Gap financing
4. Land assembly
5. Conveyance of tax foreclosure properties
6. Infrastructure improvements applications
7. Support for Low Income Housing Tax Credit (LIHTC) app i mixed -use, density
8. Land use incentives and zoning/building code exemptions, e.g.,
bonus, parking exemption
g. Tax Increment Financing (TIF)
10. Public Improvement District (PID)
11. Tax-exempt bond financing
12. New Model Blocks
13. Loan guarantees
14. Equity investments
15. Other incentives that will effectuate the intent and purposes of NEZ.
►X, Public Notification I to receive any
a. Subject to subsection (b), in order for an owner/developer to app y
incentives provided for under the NEZ Tax AbatementooN/'a sons and oPolicy and aganizationsic Incu" lseto
an owner/developer must meet with the g p
discuss the Project:
1. the Council Member for the District the Project is located; and
2. the neighborhood associations or community based organizations registered
with the city in the NEZ the Project is located.
b. Subsection (a) shall be satisfied upon:
I. the owner/developer meeting with the City Council Member for the District the
Project is located and the neighborhood associations or community based
organizations registered with the city in the NEZ the Project is located; or
2. meeting with the City Council Member for the District the Project is located and
iding proof that the owner/developer attempted
ty
upon the owner/developer provbased
meet with the neighborhood associations and the community
organizations registered with the city in the NEZ the Project is located and the
associations or organizations failed to arrange a meeting with the.
� ;IA owner/de�re�oper within two weeks of initial contact.
C!
4 Adopted 5-15-2007 18
c. The Public Notification Process listed in (a) and (b) above shall only apply to NEZs in
which the City Council has not approved a NEZ Strategic Plan. Once the a NEZ
Strategic Plan has been approved for the particular NEZ, no public notification shall be
required for NEZ Incentives so long as the Project meets the criteria outlined in the
relevant NEZ Strategic Plan.
X. Ineligible Proiecfis
The following Projects or Businesses shall not be eligible for any incentives under the City' of
Fort Worth's Neighborhood Empowerment Zone (NEZ) Tax Abatement Policy and Basic
Incentives.
1. Sexually Oriented Businesses
2. Non-residential mobile structures
OFFOAL
CITY SECRETARY
ORT \N
Adopted 5-15-2007
ATTACHMENT A
REFUND OF DEVELOPMENT AND IMPACT FEES POLICY
Purpose
This refund policy is for the purpose of establishing the conditions under which the City
may refund development and impact fees, normally waived through the Neighborhood
Empowerment Zone (NEZ).
Applicability
Unless expressly excepted, this policy applies to all development and impact fees
waived by the City through the NEZ.
Under the NEZ Tax Abatement Policy and Basic Incentives, City Departments are
authorized to waive impact and development fees for qualified projects located in a.
designated NEZ. The impact fees include only water and sewer impact fees, up to
$55,000 for commercial, industrial, mixed -use or community facilities projects. The
��_ ire .iffaA
development fees that can be waived tnrougn «le NEEZ. include:
1. All building permit fees (including Plans Review and Inspections)
2. Plat application fee (including concept plan, preliminary plat, final plat, short form
replat)
3. Board of Adjustment application fee
4. Demolition fee
5. Structure moving fee
6. Community Facilities Agreement (CFA) application fee
7. Zoning application fee
8. Street and utility easement vacation application fee.
To take advantage of these waivers, applicants need to obtain a certification letter from
the Housing Department.
Conditions for Refunds
The City will consider refunds only when circumstances beyond the developers control.
prevent them from obtaining the qualification letter from the Housing Department.
A property owner and/or developer may qualify for a refund if the proposed
development project meets all criteria to receive a fee waiver under the NEZ Tax
Abatement and Basic Incentives Policy and:
a. The owner and/or developer was not made aware of the NEZ incentives at the
time the fees were paid; or
b. The owner and/or developer was mistakenly told that his/her property was not in
a designated NEZ; or
O1-FICCIV SECRETARY
QRT \NORTk Ty
Adopted 545-2007 20
c. The owner and/or developer has put funds in an escrow account with a City
Department while awaiting a decision from the City Council about his/her project;
or
d. City Council authorizes a City Department to issue a refund to the
owner/developer.
A refund charge will be assessed to help defray administration cost associated with the
processing of refund check. The charge shall be 20% of the amount of the refund. This
charge will be automatically deducted from the total refund amount.
Statute of Limitations
Any request, action or proceeding concerning the refund of fees normally waived
through the NEZ must be filed within ninety days following the date that the fees were
paid. An applicant who does not submit a refund request within 90 days of the
transaction shall not qualify for a refund.
To obtain a refund the applicant needs to:
submit a NEZ application to the Housing Department for determination of the
eligibility for NEZ fee waivers, and
® submit a written request to the Department in which the fees were paid. Upon
receiving a confirmation from the Housing Department that the project meets all NEZ
fee waiver criteria, that Department shall process the request based on the
qualifications discussed in this policy.
Exemptions
The provisions of this policy do not apply to:
a. Fees that are not waived through the NEZ program; and
b. Taxes and special assessments; and
c. City liens such as mowing, board -up, trash, demolition and paving liens.
An applicant shall not qualify for any refund if:
a. The applicant was made aware of the NEZ incentives before he/she pays the
fees; or
b. The applicant does not meet the requirements for NEZ incentives at the time
he/she paid the fees; or
c. The applicant paid the fees before the refund policy was put in place; or
d. The applicant paid the fees before the designation date of the NEZ.
Disclaimer
(�� Jr v n� o���. `onflict between the City's ordinances or regulations and this policy,
� s shall control. In the event of an conflict between this
C'f�linances tl�r�regulation y
FORT ::.
Adopted 5-15-2007 21
policy and other policies or regulations adopted by the City Department issuing the
refund, such department policies or regulations shall control. The City reserves the right
to deny any or all request for refunds.