HomeMy WebLinkAboutContract 36956CITY SECRt=TAmy
CpNTRACT NO,
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.
"I K01,16to
03-Z8-08 A08:06 IN
idline
and criteria overning ax
ll, The NEZ Incentives contains appropriate gtheeC tysas contemplated by Chapter
abatement agreements to be entered y
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 oneE) powerment Reinvestment
Zone No. 16," City of Fort Worth, Texas
n NEZ
F, Owner owns certain real property located entirely hibit "B within
attached hereto f and ohereby
and that is more particularly described in _—
made a part of this Agreement for all purposes (the "Premises").
ned in
G, Owner or its assigns plan to construct their* esRequired
be used for asta single-family
SectionSection 1.1 of this Agreement, on the Pr
residence that will be owner occupied. (the "Project").
g, On August 13, 2004, Owner submitted a perning the contemplated use of the
application for tax abatement to lication for NEZ incentives and an
the City concerning
Premises (the "Application"), attached hereto as ExhiExhi=°C" and hereby made a
part of this Agreement for all purposes.
the
red
I, The City Council finds that the contemplated
d the terms of this Agreements are
Improvements, as defined in Section 1.1, an
ouraging developmem 1 ance with f the Zone the NEZ accordancein consistent with encincentives, the
purposes for its creation and are In co p
Resolution and other applicable laws, ordinances, rules and regulations.
J, The City Council finds that the terms of this Agreement,
of the NEZ In entives.s and
Required Improvements, satisfy the eligibility criteria
ement� along with a
K, Written notice that the City intends to enter into erne grxescribed by the Code
copy of this Agreement, has been furnished in the p
to the presiding officers of the governing bodies of each of the taxing units in
which the Premises is located.
NOWTHEREFORE, the City and Owner, for agree in Won of the terms and
,
conditions set forth herein, do hereby contract, covenant an as foil
I, OWNER'S COVENANTS.
I,i, Real Property Improvements.
Owner shall construct, or cause to be constructed, on each lot within the Premises
for which tax abatements are requested) cert imps rovements"")> of at least 1200 square
family residence (collectively, the Required p
feet of living space in size with 3 bedrooms and one and one-half baths, with 70%
mortared brick and having an appraisedRequired�improvOe
"y an
ment d).as owner ninedshall
independent appraiser (collectively, the "Required
provide a survey of the completed home showingl after the saleRequired . The parties agrovements ree
that
home is sold and a copy of the independent appraisad shall
the final survey and independent appraisal shall be s substantial vapart of this Aat ons Agreement
approved be
labeled Exhibit E. Minor variations, and more
writing by both of the parties to this Agreement, in the Required
not Improvements
utte an Event
description provided in the Application for Tax Abatement
of Default, as defined in Section 4.1, provided that theconditions
arelused fo the plurposeseand n
this Section l a are met and the Required Improvements
the manner described in Exhibit "D".
on of
of the
Owner covenants to substantially complete and receipt t of the building permit
Improvements within one year from the issuance a P
tende
unless delayed because of force majrs shall
eure, in which c the& two
yeForpurposesxthis
s
by the number of day s comprising the specific force J e.
Agreement, force majeure shall mean an event beyond by weather, delays n retie pt ofany
including, without limitation, delays caused
authority, or acts of God, fires,
required permits or approvals from any governmentalshortages as
strikes, national disasters, wars, riots and material e is 1 soleabor restrictions discretion, which hdshall not be
determined by the City of Fort Worth iely
unreasonably withheld, but shall not include construction dthe of of ys caused due to pur
financial matters, such as, without limitation, delay
financing.
1.3. Use of Premises.
Owner covenants that the Required improvements
as the 11 primary residence oft e
Premises shall be sold so that it is continuously used p
Home Buyer in accordance with the description of a throughout Project theet Termh in the the Required
In addition, Owner covenants that thro g
I� in this
he purposes set forth
mprovements shall be operated and maintained he teneral purposes of encourag0ing
Agreement and ledevelo ment of the Zone.a manner that is ent with g
development or r p
Subject to and in accordance with this Agreement, the City hereby grants to Owner a real
ro tax abatement on the Premises, the Required Improvements, as specifically provided
property y "Abatement" of real property taxes only includes City of Fort
this Section 2 ("Abatement") .
Worth -imposed taxes and not taxes from other taxing entities.
2.1. Amount of Abatement.
The actual amount of the Abatement grantedand the Required Improvementslover
based upon the increase in value of the Premises
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 approf his Agreement, ised aaeoOwner hallnot
Improvements are less than as provided in Section 1.1
be eligible to receive any Abatement under this Agreement.
2.2. Increase in Value.
The abatement shall apply only to taxes on t he increase in value of the and onithe
due to construction of the Required Improvementsnd shall not apply to taxes
land.
2,3, Term of Abatement.
The term of the Abatement ("Term") shall begin on January 1 of the year
fold to a Home
llowing the calendar year in which a Required ng D ell) )tand,is ounless sooner
Buyer to be used as its primary residence( g precedingely
terminated tas herein provided, shall innin Date Upon hed on December 31 lsa e of a Home Buyer,,
the fifth (5 ) anniversary of the Beginning in
City shall certify that the Required Improvoowever, the Compliances have been Audient ting
satisfaction of the terms of the agreement. H
Term will begin on the date this agreement is executed and will end on the
expiration fate of the Term.
2,4, Protests Over A
Owner shall have the right tOoveme is thereon test any or all appra
assessments of the Premises and/or impr
isals
or
2.5. Abatement Application Fee.
The City acknowledges receipt from Owrier
of the require
not bebcredit d oppefurided
fee of $25.00 per single family house. The application fee shall
t0 any party for any reason.
3.
3.1. Inspection of Premises.
y of the Term, at any
Between the execution date of this Agreementro ements and efollowlast ing reasonable notice
time during construction of the Required Imp
to Owner, the City shall have and Owner shall provide Required Improvements ccess to the Premises ntorensne
the City to inspect the Premises and evaluate the
compliance with the terms and conditions of this egaluation. Owner shall cooperate
fully with the City during any such inspection and
129 Certification.
Owner shall certify annually to the City that it is in compliance with each applicable
audit at the City's expense the
term of this agreement. The City shall have the right no listed m Exhibit D Owner must
Required Improvement with respects to the specificatioits
provide documentation that Owner s using tim timeimprovements as duringCompliance Auditi griTerm
residence (collectively, the Records) at any owner
in order to determine compliance with this Agreement. llocation on in the Ct y following
Records available to the City on the Premises or at another
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
the
Auditing Term and if requested by City, 00wner iscompliancewith each of the
documentation for the previous year that addresses
terms and conditions of this Agreement for that calendar year.
tion within the fined in SeOwner ct n 4.1 required by this
Failure to provide all informa
Section 3.3 shall constitute an Event of Default, as de
3.4. Determination of Compliance.
On or before August I of each year during the Compliance Auditing Term, the
City shall make a decision and rule on the actual 11a1 and lshallcnotify Ownege of r of Abatement
available to Owner for the following year of the
decision and ruling. The actual percentage of the Abat W �httheaterms and nted for a conditions of
the Term is therefore based upon Owners compliance
previous year of the Compliance Auditing Term.
this Agreement during the prev
4, ES OF DEFAULT.
VENT
4.1. Def_ i
Owner shall be in default of this Agreement if (i)
Unless otherwise specified herein, in Section (11) ad
Down
er fails to construct the Required Improvements as detheeProject, o is ad valorem
valorem real property taxes with respect to the Premises o become
taxes with respect to the tangi
ble personal property located on the Premises,
delin q uent and Owner does not timely and properly followthelegal procedures for protest
and/or contest of any such ad valorem real property or tangible personal property taxes or
(ui)
OES NOT USE THE PREMISES
HOME BUYER DHOME BUYER DOES
RESIDENCE ONCE THE ABATE OF APPENDIX B OF THE CODE OF
NOT COMPLY WITH CHA collectively, each an "Event of
ORDINANCE OF THE CITY OF FORT WORTH
Default').
4,2, Notice to Cure.
t has occu
Subject to Section 5, if the City determines that an Event
the nature lof the Event eof
J
the City shall provide a written notice to ownerndarhdayssfrom the date of receipt of this
Default. Owner shall have ninety (90) reasonably
to
written
notice to fully cure or have cured the Event of DEvent oflD Oault,rowner shall
believes that Owner will require additional time to iure the after advising the City Council in an
promptly notify the City in writing, in which case (')
Owner shall have one hundred eighty
Open meeting of Owner's efforts and intent to cure, ii if Owner
he wr*
180 calendar days from the original date of receiphant of tone hundred eighty itten notice, r(180) days to
reasonably be that Owner will require more t
an open meet* F
cure the Event of Default, after advising the City Council as may be offer d by the City
efforts and intent to cure, such additional time, if y,
Council in its sole discretion.
If an Event of Default which is defined in Sectiothe Chasshallbhave then ght to
Y
the time frame specifically allowed under Section 4. wledges and agrees
that an uncured
terminate this Agreement immediate) Ci0 owner
neconom9 development and redevelopment
Event of Default will (i) harm the y
forts on the Premises and in the vicinity of the P evolvement by the City;
and (h i)
of
expensive additional administrative oversight and i
ual
ages there
other
wise harm the City, and Owner agrees that the amounts nble t ascertainmTherefore,
from are speculative in nature and will be difficult or imp
for any Event of Default,
Owner shall not be eligible
Ityas
for the dated
Abatement for the remaining Term and Owner shad pA reement�for l
upon termination of this Agreementthe C'
iqui
each year
damages, all taxes that were abated in accordance with t g
d to the been pa
when an Event of Default existed and which otherwise nerla lreeethat this lamount Ista
in the absence of this Agreement. The City and Ow g
reasonable approty will incur as a result of an
ximation of actual damages that the n ended to provide the City w th
uncured Event of Default and that this Section 4.3 is by
compensation for actual damages and is not a penalty. This amount max aay e raisal by h e
p
the City through adjustments made to Owner's ad valorem property this amount shall be
appraisal district that has jurisdiction over the Premida s sess Otherwise,
effective date of
g
due, owing and paid to the City within sixty (60) Y ent that all or any ortion of this amount is not
termination of this Agreement. In the s following the effective date of termination of this
paid to the City within sixty (60) day
Agreement, Owner shall also be liable for all penaltie interest b the Code at the time of
g
amount at the statutory rate for delinquent taxes, as determined
the payment of such penalties and interest (currently, Section 33.01 of the Code).
4.4. Termination at Will.
e of
If the City and Owner mutually determine that the longereeapp opr ate orlopment or sfeasible,
Premises or the anticipated Required Improvem he sCl y and Owner may terminate this
or that a higher or better use is preferable, eve
if the Term
Agreement in a written format that is signed by
effective date oflthe termination of this
has commenced, the Term shall expire as of th
Agreement; (ii) there shall be no recapture of any taxes
prey ously abated; and
neither party shall have any further rights or obligations
hereu
4.5. Sexuau orir�►«.. ,.,,.�...-�-- --
a, Owner understands and agrees the City has
oriented lbusiness*
erminate this
agreement if the Project contains or will contain a sexually
b Owner understands and agrees that the CPT has tcontains oe right � will containla
agreement as determined in City's sole discretion if the
liquor store or package store.
5, EFFECT OF SALE OF PREMISES.
Except for an assignment to Woodhaven Homes, L.P., or any other builder or
r to
developer approved by the Housing Department Dire ents astor� or otsmpr'marytresid mortgagee eor the
P
a homebuyer who will use the Required improvements
to, this Abatement cannot be
homeowner's mortgagee which City Council hereby agrees not be
without the prior consent of the City Council,Inds that the proposed aconsent ssignee s
assigned
unreasonably withheld provided that (i) the City Council reement and (ii) the
financially capable of meeting thterms assume all terms and citions of onditions t ons of Owner under
proposed purchaser agrees in write g of its ri hts under
this Agreement. Owner may not othelwithout the City Counciise assigp� lease or convey l's prior consent shall
this Agreement. Any attempted assignmentanted hereunder
the Abatement
constitute grounds for termination f receipt ofthis writtennotice from the City o Owner.
following ten (10) calendar days o p
to a homebuyer who will use the
Upon assignment to Owner's first mortgagee, oce or the homeowners mortgagee,
Required Improvements as its primary residen
Owner shall have no further obligations or the dutrittenconsent of City Couunder this agreeme ncil, Owner
upon assignment to any otheroobligation with
his agreement.
shall have no further duty g
F
THE EVENT OF A SALE ux a�a1�1�1�1L1, i
THE FAILURE OF OWNER TO SEND THE CITY AND OF THE
TIFICATION OF THE
SALE OF THE REQUIRED IMPROVEMENTS
ASSIGNMENT OF THIS AGREEMENT WITH THE
NEW
OWNEHER REQUIRED
DAYS OF THE TRANSFER OF OWNER
IMPROVEMENTS SHALL RESULT IN THE A D AIC SSIGNMENT MOT BE
THIS AGREEMENT. THE NOTICE AND EXEC
SENT TO THE CITY BY CERTIFIED MAIL OR BY HAND DELIVERY.
6. NOBS•
All written notices called for or required by this
Agreement
b in writinge
the following, or such other party or address as e party designate
certified mail, postage prepaid, or by hand delivery:
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
Owner:
Waterview Estates, L.P.
Pars Investment, Inc., General Partner
3901 Airport Freeway, Suite 200
Bedford, TX 76021
7, MISCELLANEOUS.
7.1. Bonds.
The Required Improvements will not be financed bdstax
of the Ciincrement bonds.
This
Agreement if holders of outstanding bon
s subject to rights o
7,2, Conflicts of Interest.
Neither the Premises nor any of the Required Improvements coverednci any member of the
Agreement are owned or leased by
n or anyany ber of the memberof the governCou ing body of any taxing
City Planning or Zoning Commis Y
units in the Zone.
7.3. Conflicts Between Documents.
or
City
In the event of any conflict between the Citych zord nancesoning nor regulationsr shall
ordinances or regulations, and this Agreement, suhibit
control. In the event of any conflict between the body of this Agreement and Ex
6'D'% the body of this Agreement shall control.
7949 Future Application.
s and/or Required
le
A portion or all of the Premise
tae es as a result of existing elawlbor
for complete or partial exemption from ad valorem
future legislation. This Agreement shall not be rove entsed as dence that such
exemptions do not apply to the Premises and/or Required imp
795, Civil Authorization.
ized by the City Council through approval of Mayor
This Agreement was author
and Council Communication No.C-22333 on November 21, 2007, which, among other
xecute this Agreement on behalf of the City.
things, authorized the City Manager to e
7.6. Estoppel Certificate.
Any party hereto may request an estoppel certificate from another party hereto so
se. The
ificate is requested in connection wi
long as the certth the Owner, sbusinessbona fide
shall include, but not
certificate, which if requested will be addressed toand effect
necessarily be limited to, statements that this Agreement
oof Default and
without default (or if an Event of Default exists, the nature of the Event
en
curative action taken and/or necessary to effect a b tementin effect, and such other
Agreement, the levels and remaining term of the A
matters reasonably requested by the party or parties to receive the certificates.
7,7, Owner Standingr.
and necessary party in any litigation questioning
Owner shall be deemed a proper
or challenging the validity of this Agreement or an 1 of heunderlying
a dl Ownerdshall be
resolutions or City Council actions authorizingAgreement,
entitled to intervene in any such litigation.
7,8, Venue and Jurisdiction.
f the State of
This Agreement shall be construed in accordanc th the laws o
of the City. Venue for any
Texas and applicable ordinances, rules, regulations or policies
action under this Agreement shall lie in the State District Court of Tarrant County, Texas.
This Agreement is performable in Tarrant County, Texas.
799, Recordation.
dable form shall be recorded in the
A certified copy of this Agreement in recor
Deed Records of Tarrant County, Texas.
7.10. Severabili
or unforceable,
if any provision of this Agreement is held to be in oVld ionsgal shall note n any way
the validity, legality and enforceability of the remaining p
is
be affected or impaired.
7.11. [-iParlins Not 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.
cuments
This Agreement, including any exhibits attached hereto and any
and a reement
e r a
incorporated herein by referen containsns and successors ninterest as to the matters
tg
understanding ,
between the City and Owner,
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.
This Agreement shall not be amended unless executed in writing by both parties and
T g Agreement may be executed in multiple
approved by the City Council. This Ag
c ounty arts, each of which shall be considered an original, but all of which shall
constitute one instrument.
EXECUTED this 'LV dayof /t/ , 2008, by the City of Fort Worth,
Texas.
Watery
day of `T� , 2008, by iew Estates, L.P.,
Y
EXECUTED this (�
Pars Investment, Inc., General Partner.
CITY OF FORT WORTH
ATTEST:
APPROVED AS TO FORM AND LEGALITY:
By:
Charlene Sanders
Assistant City Attorney
Mehrdad Moayedi
President
STATE OF TEXAS §
COUNTY OF TARRANT § lu I
BEFORE ME, the undersigned authority, on this day personally appeared
Assistant City Manager of the CITY OF FORT WORTH, a municipal corporation,
instrument,is subscribed to the foregoing
known to me to be the person and officer whose the a t l
t the same was th of the said CITY OF FORT WORTH,
and acknowledged to me tha
TEXAS, a municipal corporation, that he was duly authorized to perform the same by
appropriate Mayor and Council Communication of the City Council thepurposes and consideration
and that he executed the same as the act of the said C y
therein expressed and in the capacity therein stated.
UNDER
Notary Public in and for
the State of Texas
Notary's Printed Name
MY HAND AND
2008.
AL OF OFFICE this o-� day of
SE
tlOTAI y PIJBLIO
S CAi'C OF TEXAS
s
My Comm. Exp. ��
STATE OF TEXAS Is
COUNTY OF TARRANT §
appeared Mehrdad Moayedi of
BEFORE ME, the undersigned authority, on this day personally appe d PartI General Partner,
mitenership, Pars Investments, n
Waterview Estates, L.P., a Texas Lic.,
known to me to be the person whose name is subscribed ° the andgocong ideratione therein
acknowledged to me that he executed the same for the purposes
therein stated and as the act and
aner of Waterview Estates, L.P., a
expressed, in the capacity
Investment, Inc. General Pa
Texas Limited Partnershp, Parsnvei
GIVEN UNDER
Notary Public in and for
the State of Texas
Notary's Printed Name
MY HAND AND
2008.
SEAL OF OFFICE this
LAuf.A VJi\`r�aJyp f'
E?cpfres
JLjly i 4. 2008
Exhibit A: NEZ Incentives
Exhibit B: Property Description
Exhibit C: Application: (NEZ) Incentives and Tax Abatement
Exhibit D. Project description including kind,
improvements@
number and location of the proposed
Exhibit no Final Survey and Independent Appraisal
CITY OF FORT WORTH
D EMPOWERMENT ZONE (NEZ) TAX ABATEMENT POLICY AND BASIC
NEIGHBORHOOD INCENTIVES
1, GENERAL P
Cha ter 378 of the Texas Local Government de allows
clioal'ty determines
Ithattthe creation
p owerment Zone (NEZ) when a P
Neighborhood Emp
of the zone would promote:
(1) the creation of affordable housing, including manufactured housing, in the zone;
(2) an increase in economic development the zone; public safety provided to
(3) an increase in the quality of social services, education, or
residents of the zone; or
(4) the rehabilitation of affordable housing in the zone."
Cit b adopting the following NEZ Tax Abatement Pool ��Yood Empowerment Zonesl
and Basic Incentives? wil
The y, y
promote affordable housing and economic development in Neigh
NEZ incentives will not be granted after the NEZ expires
oae additionaltterms nand incentives ' as
the NEZ. For each NEZ, the City Council may pp CodeCityor by Council resolution.
permitted by Chapter 378 of the awarded beforeas LocalGheernmen
expiratin of NEZ shall carry its full term
However, any tax abatement
according to its tax abatement agreement approved by the City Council.
As mandated by state law, the property tax abatement under this policy applies to the owners of
Nothing in the policy shall be construed as an obligation by the City of Fort Worth
real
property.
to approve any tax abatement application.
11. DEFINITIONS
"Abatement" means the full or partial exemptis and n amount of up o 100% of the ncrease in
eligible properties for a period of up to 10 year raisal district)
appraised value (as reflected on then certified
a oll out on f thappropriate
the taxcabatemept agreementr
resulting from improvements beg
Eligible properties must be located in the NEZ.
ert excluding land, as determined by the Tarrant County
"Base Value„ is the value of the prop y,
Appraisal District, during the year rehabilitation occurs.
Building Stand
ards Commission" is the commission created under Sec. 7-771 Article IV.
Minimum Building Standards Code of the Fort Worth City Code.
Investment" includes only real property improvements such as new facilities and
If Capital
Investment
structures, site improvements, facility expansioncosts and/or an nexistin�g improvements, or persoions lnal property
does NOT include land
ucgmen °and/or supplies and inventory).
(such as machinery, q p
Adopted 5-15-2007
1
"City of Fort Worth Tax Abatement Policy Statement" means the policy adopted by City Council
on February 29, 2000.
"Commercial/Industrial Development Project" is a development prof ct that is (or rmeetssthe
construct or rehabilitate commercial/industrial facilities on property
requirements to be) zoned commercial, industrial or mixed use as defined by the City of Fort
Worth Zoning Ordinance.
"Community Facility Development Project" is a development project which proposes to construct
or rehabilitate community facilities on property that allows such use as defined by the City of
Fort Worth Zoning Ordinance. rn
treal
"Eligible Rehabilitation" includes. only physical improvements o pancesyequ plmenit,
Rehabilitation does NOT include personal property (such as furniture, app
and/or supplies).
'Gross Floor Area" is measured by taking the outside dimensions of the building at each floor
level, except that portion of the basement used only for utilities or storage, and any areas within
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.
"Minority Business Enterprise (MBE)" and "Women Business Enterprise (WBE)" is a minority or
ived certification as either a certified MBE or certified
woman owned business that has rece
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 which
proposes
percent for onstrmoreoctth r
rehabilitate mixed -use facilities in which residential uses constitute
total gross floor area, and office, eating and entertainment, and/or retail sales and service uses
constitute 10 percent or more of the total gross
as described by the Cityof
rtFort aWorth t is (or Zoning
meets
the requirements to be) zoned mixed -use
Ordinance.
"Multi -family Development Project" is a development project which proposes to construct or
rehabilitate multi -family residential living units on property that is (or meets the requirements to
be) zoned multi -family or mixed use as defined by the City of Fort Worth Zoning Ordinance.
Development
"Project" means a "Residential
Project'; "Community Facy
"Multi -family Development Project." Development
Project'; "Commercial/Industrial
Project'; "Mixed -Use Development
"Reinvestment Zone" is an area designated as such by the City of Fort Worth in accordance
d Tx Abatement
with the Property Redevelopment anaAct codified in Chapter 312 of the Texas
pursuant to the Texas Enterprise Zone
Tax Code, or an area designated as an enterprise zone
Act, codified in Chapter 2303 of the Texas Government Code.
Adopted 5-15-2007 2
an imiCIPAL PROPERTY TAX ABATEMENTS
RESIDENTIAL PROPERTIES LOCATED IN A NEZ- FULL ABATEMENT FOR 5
YEARS
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
roof of
the final NEZ dasfiiddavit of heirship,egnatione Norr a p pner robated provide
will, and ownership
warranty deed,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 a tax -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. Property 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 a tax -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 a tax -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 years.
less this secfiion shall apply.
Adopted 5-15-2007
3
for up
o 5
are suWJe
Abatements for multi -family development projectst Housing sDepartmenttfoor
City Council approval. The applicant may apply with the
such abatements
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
constructed or rehabilitated multi -family development project in a NEZ must satisfy
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 and Urban
Development) to persons with incomes at or below eighty percent (80%) of area
median income based on family size and such units shall be set aside for
persons at or below 80% of the median income it s defined
efin Id by the may waive S.
Department of Housing and Urban DevelopmentsY
or
reduce the 20% affordability requirement on a case -by -case basis; and
(a) For a multi -family development project constructed after NEZ designation, the
project must provide at least five (5) residential living units OR have a
minimum Capital Investment of $200,000; or
(b) For a rehabilitation project, the property must be rehabilitated after NEZ
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 minimum Capital Investment of $200,000.
1
2.
years this section shall apply.
Abatements for multi -family development projects for up to 10 years are subject to
City Council approval. The applicant may apply with the Housing Department for
such abatement.
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 Tax Abatement Agreement
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
of Housing 'litated and Urban
be affordable (as defined by the U. S. Department
Development) to persons with incomes at or below eighty percent (80%) of area
median income based on family size and such units shall be set aside for
Adopted 5-15-2007 4
persons at or below 80% of the median income as defined by the U.S.
Department of Housing and Urban Development. City Council may waive or
reduce the 20% affordability requirement on a case -by -case basis; and
a. For a multi -family development project constructed after NEZ designation, the
project must provide
stment of least five
(5) r sidential living units OR have a
minimum Capital Inve must be rehabilitated after NEZ
b. For a rehabilitation project, the property roerty shall be at least
Such
designation. Eligible Rehabilitation costs Elp ibpe 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 minimum Capital Investment of $200,000.
Years 6 throu h 10 of the i ax hud�C��, ��• • •-• -
Multi -family projects shall be el' eibl of°the 1Tax OAbatementl Agreement upon the
taxes for years six through
satisfaction of the following:i nits
a. At least twenty percent (20%) otheeU t S.uDepartment of rehabilitated
Housing Urbanl
be affordable (as defined by
Development) to persons with incomes at or below eighty percent (80%) of area
median income based on family size and such units shall be set aside for
persons at or below 80% of the median income as defined by the U.S.
Department of Housing and Urban Development. City Council may waive or
reduce the 20% affordability requirement on a case -by -case basis; and
1. For amulti-family developmentproject
(5)onstructed resident al IivingNEZ
untss'OR thaveha
project must provide at east
minimum Capital Investment of $200,000; or
ust be rehabilitated after NEZ
2. For a rehabilitation project, the property property shall a at least
designation. Eligible Rehabilitation costs on the Such Eligible e Rehabilitation costs
30% of the Base Value of the property. g
must come from the rehabilitation of at least five (5) residential living units or
a minimum Capital Investment of $200,000*appropriate,
b. Any other terms as City Council of the City of Fort Worth deems appro p
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 minority and �osts fomen r con b siness uction contracts;
enterprises for an
agreed upon percentage of the total
3. property inspection;
4. commit to hire an agreed upon percentage of Fort Worth residents
5w commit to hire an agreed upon percentage of Central City residents
6. landscaping;
7. tenant selection plans; and
84 management plans.
C, COIViIViERC1AL, INDUSTRIAL AND COMIViUNITY FACILITIES DEVELOPMENT
PROJECTS LOCATED IN A NEZ
Adopted 5-15-2007 5
1.
less this section shall apply.
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 such abatement.
The applicant must apply for the tax abatement and be approved by City Council
before construction or rehabilitation is started.
or
In order to be eligible for a property tax abatement, a newly constructed
rehabilitated commercial/industrial and community facilities development project in a
NEZ must satisfy the following:
0
2.
A rial or a community facilities development project
commercial, indust
constructed after NEZ designation must have a minimum Capital Investment of
$75,000; or
For a rehabilitation project, on the It prst be operty erty shall Meetated after NEZ at east 30% of the BaseesignationValuebof
Rehabilitation costs p p
the property, or $75,000, whichever is greater.
ii'
years this section shall apply.
Abatements agreements for a Commercial, Industrial and Community Facilities
Development projects for up to 10 years are subject to City Council approval. The
applicant may apply with the Economic and Community Development Department for
such abatement.
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 Tax Abatement Hgreernei iL
Commercial, Industrial and Community Facilities Development projects shall be
eligible for 100% abatement of City ad valorem taxes for the his five years of the
Tax Abatement Agreement upon the satisfaction of the following: ities
Investment of
a. A commercial, industrial nation mus have a fminlimum Capitap
of
constructed after NE esg
$75,000; or
b. For a rehabilitation project,
the property ert st eshall blest at east 30° o od after NEZf the Base esignationVal uebof
Rehabilitation costs p p Y
the property, or $75,000, whichever is greater.
Adopted 5-15-2007 . 6
Years 6 through 10 of the Tax Abatement Agreement
Commercial, Industrial and Community Facilities Development projects shall be
eligible for 1%..100% abatement of City ad valorem taxes for years six through ten of
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:
1s 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;
3v commit to hire an agreed upon percentage of Fort Worth residents;
4. commit to hire an agreed upon percentage of Central City residents;
and
5. landscaping.
D. MIXED -USE DEVELOPMENT PROJECTS LOCATED IN A NEZ
1. 1
less this section shall apply.
Abatements for Mixed -Use Development Projects for up to 5 years are subject to
City Council approval. The applicant may apply with the Housing Department for
such abatement.
The applicant must apply for the tax abatement and be approved by City Council
before construction or rehabilitation is started. for a property tax abatement, upon
In order to be eligibl mixed use development project completion,
in a NEZ must satisfy the:
constructed or rehabilitated
following:
Residential uses in the project constitute 20 percent or more of the total Gross
Floor Area of the project; and
b. Office, eating and
Adopted 5-15-2007 7
(2) 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 $200,000, whichever is greater.
2.
Vears this section stlalt app�V.
to
Abatements agreements for
approvals Mixedse ve via, a, ant nmay applyfwithpthe 1Hous Housing
are subject to City Council
Department for such abatement.
The applicant must apply for the tax abatement before construction or rehabilitation
is started and the application for the tax abatement must be approved by City
Council.
Years 1 throu h 5 of the I ax P,gaterne� �� r ���
Mixed Use Development projectsears of the Tax Abatement Agreement upon the
valorem taxes for the first five y
satisfaction of the 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,
more of the total Gross Floor Ard/or retail sales and ea of the project;
ce uses in the
project constitute 10 percent
and
c. A new mixed -use development project constructed after NEZ designation must
have a minirnurr► Capital Investment of $200,000; or for a rehabilitation project, it
must be rehabilitated after 0% of the Base Valugible e of Rehabilitation
e property, or $200,000,
property shall be at least 30
whichever is greater.
Years 6 throu h 10 of the i ax Hpalei � �C� ��,�.
Mixed Use Development projectu h telnbof the/ Tax Abatem0e/nt Agreement upon the
valorem taxes for years six through
satisfaction of the 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, and/or retail sales and service uses in the
project constitute 10 percent or more of the total Gross Floor Area of the project;
c. Anew mixed -use development project eor forer NEZ a rehabilitation designation
it
have a minimum Capital Investment of $200,000;
must be rehabilitated after NEZ designation. Eligible Rehabilitation costs on the
Adopted 5-15-2007 8
E.
property shall be at least 30% of the Base Value of the property, or $200,000,
p Y
whichever is greater; and
d. Any other terms as City Council of the City of Fort Worth deems appropriate, including, but not limited to: reed upon percentage of the
1. utilization of Fort Worth companies for an agreed
total costs for construction contracts;
26 utilization of certified minority and wom casts ford construction contracts; business enterprises for
an agreed upon percentage of the total
3, property inspection; ercentage of Fort Worth residents
49 commit to hire an agreed upon p
5, commit to hire an agreed upon percentage of Central City residents
6. landscaping;
76 tenant selection plans; and
80 management plans.
ABATEMENT GUIDELINES
1. If a NEZ is located in a Tax Increment Financing District, City Council will determine
is if the tax abatementtmeet all eligibility retion I will be offered
quireon a case -by -case basments specified
to eligible Projects. Eligible Projects must
in Section III.
Project is located in the Woodhaven Neighborhood Empowerment Zone, in order
2. If a J I for a tax abatement under this Policy, the
to be considered "eligible" to apply oration and o he for the Project Woodhaven
supp
f
Woodhaven Community Development Corp
Neighborhood Association must have submitted a letter o
the City of Fort Worth
3.
In order to be eligible to apply for a tax abatement, the property owner/developer
must:
property taxes for any property owned by the
a. Not be delinquent in paying p p y enter into a tax
owner/developer, except that an owner/developer may
t with the city of Fort Worth foria; a specific Pr
abatement agreoject if:
emen
1. the Project meets NEZ taxabatement responsible for the tax delinquency for the Property;
2, the applicant is not
and to pay off the taxes under the
3. the applicant enters into an agreement
guidelines permitted under state law; and
4, the tax abatement shall provide that the agreement shall take effect
after the delinquent taxes are paid in full
b. Not have any City
of Fort Worth liens filed against any property owned by the
applicant property owner/developere "Liens" inclur l en s and p vingut are tl ens. to, wee
liens, demolition liens, board-up/open str
4. Projects
to be constructed on property to be purchased under a contract for deed are
not eligible for tax abatements.
Adopted 5-15-2007
9
5. Once a NEZ property owner of a residential property
including multi -family) in the
E.2. and aplies for an
NEZ satisfies the criteria set forth in Se'nto a ttionslax abatement d ag eement with the City
abatement, a property owner may enterly terminate
of Fort Worth. The tax abatement agreement
gag ee ment s11 inuviolation lof the City off Fort
property subject to the tax abatement
Worth's Minimum Building Standards Code and the owner is convicted of such
violation.
ll. can
ed under the criteria set forth in maximum termof as Section
(specified my
be
6. A tax abatement grantthe
granted once for a property in a NEZ for
the city
agreement. If a property on which tax is being abated is soIshed new owner will
submits tan
tax abatement agreement for the remaining erm once
application.
7. A property owner/developer of a multifamily fVeroject in the NEZ who'des desires Ia
community facilities and mixed use development p
tax abatement under Sections III.B, C or D must.
a. Satisfy the criteria set forth in Sections 111.8, C or D, as applicable, and Sections
Ill.E.1 E.2; and E3. and applicable; and
b. File an application with the Housing Department, as
c. The property owner must enter into a tax abatement agreement with the City of
Fort Worth. In addition to the other
agreement,
automat automatically teaminateeif the.
ment
agreement shall provide that the agreement shall
owner receives one conviction ofda'violation pofope�City bject to theof Fort abatement
nimum
Building Standards Code regarding
agreement during the term
which ch tax he tax abatement s being abated is sold tithe new owner may
nd
d. If a property in the NEZ
enter into a tax abatement agreement on the property for the remaining term.
ty Council
6. If the terms of the tax abatement agree agreement. ent In the eventt met, the cancellation, the
as the
right to cancel or amend the abatement
recapture of abated taxes shall be limited to the year(s) in which the default occurred
or continued.
(1) review
9. The terms of the agreement shall includtementshe tyn each yea duri of Fort Worth's gg tthe I fe of the
and verify the applicants financial spa
agreement prior to granting a tax abatement in any given year, (2) conduct an on site
inspection of the project in each year during the life of the abatement to verify
3 terminate the
compliance with the term the
bontaina sexually nagreement,
oriented business (4
agreement if the Project containsor
terminate the agreement, as determined in City's sole discretion, if the Project
contains or will contain a liquor store or package store.
l no
10. Upon completion of construction of the facilities,
assure complianlce with theless hterms of the
an annually
evaluate each project receiving abatement
-compliance will be reported to the City Council.
agreement. Any incidents of non
On or before February 1st of every year during the life of the agreement, any
indiv
idual or entity receiving a tax abatement from the City of Fort Worth shall
Adopted 5-15-2007
10
provide information and documentation whic eemeentl and shallo certify that the
compliance with the terms of the respective ag
owner is in compliance with each applicable term of the agreement. Failure to report
this information and to provide the required certification by the above deadline shall
result in cancellation of agreement and any taxes abated in the prior year being due
and payable.
r may
11. If a property in the NEZ on which tax is being abated is sold, the new owne
enter into a tax abatement agreement on the property for the remaining term. Any
sale, assignment or lease of the property which is not permitted in the tax abatement
agreement results in cancellation of the agreement and recapture of any taxes
abated after the date on which an unspecified assignment occurred.
F. APPLICATION FEE
1. An application fee of $25.00 for all basic incentives, excluding tax abatements.
2. The application fee for residential tax abatements governed under Section III.A is
$loom
3. The application fee for multifamily, commercial, industrial, community facilities and
mixed -use development projects governed under Sections III.B., C. and D., is one-
half of one percent (0.5%) of the proposed Project's Capital Investment, with a $200
minimum not to exceed $2,0004 The Application Fee shall not be credited or
refunded to any party for any reason.
IV. FEE WAIVERS
A. ELIGIBLE RECIPIENTS/PROPERTIES
1. City Council shall determine on a case -by -case basis whether a Project that will
contain or contains a liquor store or package store is eligible to apply for a fee
waiver.
2. If a Project is located in the Woodhaven Neighborhood Empowerment Zone, in order
hWdhaven
to be considered eligible' to apply for a fee waiver under this Policy, te oo
"
Community Development Corporation and the Woodhaven Neighborhood
Association must have submitted a letter of support for the Project to the City of Fort
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 waivers.
4. In order for a property owner/developer to be eligible to apply for fee waivers for a
Project, the property owner/developer:
a. must submit an application to the City;
Adopted 5-15-2007 11
bo must not be delinquent in paying property taxes for any property owned by the
owner/developer or applicant;
c. must not have any City liens i►ua against any
limited to, weed tienshedemapplicant
li on
property owner/developer, including
liens, board-up/open structure liens and paving liens; and
d. of a Project that will contain or contains a liquor store, package store or a sexually
oriented business has received City Council's determination that the Project is
eligible to apply for fee waivers.
_ .. .. A ,.,.,;,,or of the, fPPc; shall not be deemed to be
B. DEVELOPMENT FEES
Once the Application for NEZ Incentives has been approved and certified by the City, the
performed by the City of Fort Worth for Projects in the NEZ
following fees for services
are waived for new construction projects or rehabilitation projects that expend at least
30% of the Base Value of the property on Eligible Rehabilitation costs:
1. All building permit related fees (including Plans Review and Inspections)
2. ept plan, preliminary plat, final plat, short form
Plat application fee (including conc
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
9. Ordinance Inspection Fees
10. Consent/Encroachment Agreement Application Fees
Other development related fees not specified above will be considered for approval by
City Council on a case -by -case basis.
C. IMPACT FEES
1. Single family and multi -family residential development projects in the NEZ.
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
to two 6-inch meters for each commercial, industrial, mixed -use or
equivalent
community facility development project.
b. If the project requests an impact fee waiver exceeding $555000 or requesting a
waiver for larger Al more than two 6-inch meter, then City Council approval is
Adopted 5-15-2007 12
required. Applicant may request the additional amount of impact fee waiver
through the Housing Department.
V. RELEASE OF CITY LIENS
A, ELIGIBLE RECIPIENTSIPROPERTIES
1, City Council shall determine on a case -by -case basis whether aPr ill
contain or contains a liquor store or package store is eligibleapply for a fee
waiver.
the Woodhaven Neighborhood Empowerment Zone, in order
2. If a Project is located in
to be considered "eligible" to apply for release of city liens under this Policy, the
Woodhaven Community Development Corporation and the Woodhaven
Neighborhood Association must have suitted a NEZ Plan srof support subm submitted foor the Pror the W o1
ect to
ce thedhaven
the City of Fort Worth —however, on
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.
property owner/developer to be eligible to apply for a release of city
4. In order for a prop Y
liens contained in Section V.B., C., D., and E. for a' Project, the property
owner/developer:
a. must submit an application to the City; taxes for any property owned by the
b. must not be delinquent in paying property
owner/developer;
b. must not have been subject to s deuilding molished shedtandards within theCder of
last five (5) years;
Demolition where the property wa
c. must not have any City of Fort Worth liens filed against any other property owned
"Liens" i
by the applicant property ownerldeveloper@ includes, but is not limited to,
weed liens, demolition liens, board-up/open structure lieacka ns ne store ord paving 'a sexually
d. of a Project that contains or will contain a liquor store, p 9
oriented business has received City Council's determination the Project is eligible
to apply for release of City liens.
city liens, the
5. In order for a Rehabilitation Project to qualify for ioProrelease fperiy of at lease
owner/developer must spend Eligible Rehabilitation costs the
30% of the Base Value of the Property.
6. Liens shall be released once the Project Improvements have been made to the
property.
7. Any liens filed after the initial certification of the property shall not be released.
g. WEED LIENS
The following are eligible to apply for release of weed liens:
1. Single unit owners performing rehabilitation on their properties.
13
Adopted 54 5-2007
C.
D.
E.
VI
U
2. Builders or developers constructing new homes on vacant lots.
3. Owners performing rehabilitation on multi -family, commercial, industrial, mixed -use,
or community facility properties.
4. Developers constructing new multi -family, commercial, industrial, mixed -use or
community facility development projects.
DEMOLITION LIENS
Builders or developers developing or rehabilitating a property for a Project are eligible to
apply for release of demolition liens for up to $30,000. Releases of demolition liens in
excess of $30,000 are subject to City Council approval.
BOARD-UP/OPEN STRUCTURE LIENS
The following are eligible to apply for release of board-up/open structure liens: .
1. Single unit owners performing rehabilitation on their properties.
2. Builders or developers constructing new single family homes on vacant lots.
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.
PAVING LIENS
The following are eligible to apply for release of paving liens:
1. Single unit owners performing rehabilitation on their properties.
2. Builders or developers constructing new homes on vacant lots.
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.
PROCEDURAL STEPS
APPLICATION SUBMISSION
1. Z incentives under Sections III. IV., and V. must comp
The applicant for NElete and
submit a City of Fort Worth Application for NEZ Incentives" and pay the appropriate
application fee to the Housing Department, as applicable.
2. incentiveunder Sections III.C.2 and D.2 must also complete and
The applicant for
submit a City of Fort Worth Application for Tax Abatement" and pay the appropriate
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.
CERTIFICATIONS FOR APPLICATIONS UNDER SECTIONS I11. IV, AND V
1. The Housing Department will review the application for accuracy and
Adopted 5-15-2007 14
completeness. Once the Housing Department determines that the application is
complete, the Housing Department will certify the property owner/developer's
eligibility to receive tax abatements and/or basic incentives based on the criteria set
forth in Section III., IV., and V. of this policy, as applicable. Once an applicant's
eligibility is certified, the Housing Department will inform appropriate departments
administering the incentives. An orientation meeting with City departments and the
applicant may be scheduled. The departments include:
a. Housing Department: property tax abatement for residential properties and multi-
family development projects, release of City liens.
b. Economic Development Office: property tax abatement for commercial,
industrial, community facilities or mixed -use development projects.
c. Development Department: development fee waivers.
d. Water Department: impact fee waivers.
e. Other appropriate departments, if applicable.
2. Once Development Department, Water Department, Economic Development Office,
and/or other appropriate department receive a certified application from the Housing
Department, each department/office shall fill out a "Verification of NEZ Incentives for
Certified NEZ Incentives Application" and return it to the Housing Department for
record keeping and tracking.
C. APPLICATION REVIEW AND EVALUATION FOR APPLICATIONS
1. Property Tax Abatement for Residential Properties and Multi -family Development
Projects
a. For a completed and certified application for no more than five years of tax
abatement, with Council approval, the City Manager shall execute a tax
abatement agreement with the applicant.
b. For a completed and certified multi -family development project application for
more than five years of tax abatement:
(1) The Housing Department will evaluate a completed and certified application
based on:
(a) The project's increase in the value of the tax base.
(b) Costs to the City (such as infrastructure participation, etc.).
(c) Percent of construction contracts committed to:
(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.
Based upon the outcome of the evaluation, Housing Department may present
the application to the City Council's Economic Development Committee.
Should the Housing Department present the application to the Economic
Development Committee, the Committee will consider the application at an
open meeting. The Committee may:
(a) Approve the application. 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
Adopted 5-15-2007 15
(b) Request modifications to the application. Housing Department 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
(c) Deny the application. The applicant may appeal the Committee's finding
by requesting the City Council to: (a) disregard the Committee's finding
and (b) instruct city staff to incorporate the application into a tax
abatement agreement for future consideration by the City Council.
(3) Consideration by the City Council
The City Council retains sole authority to approve or deny any tax abatement
agreement and is under no obligation to approve any tax abatement
application or tax abatement agreement. The City of Fort Worth is under no.
obligation to provide tax abatement in any amount or value to any applicant.
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)
is issued for the qualifying development project (unless otherwise specified in the
tax abatement agreement). Unless otherwise specified in the agreement, taxes
levied during the construction of the project shall be due and payable.
2. ProperEy Tax Abatement for Commercial, Industrial, Community Facilities, and
Mixed -Use Development Projects
a. For a completed and certified application for no more than five years of tax
abatement, with Council approval, the City Manager shall execute a tax
abatement agreement with the applicant.
b. For a completed and certified application for more than five years of tax
abatement:
(1) The Economic Development Office will evaluate a completed and certified
application based on:
(a) The project's increase in the value of the tax base.
(b) Costs to the City (such as infrastructure participation, etc.).
(c) Percent of construction contracts committed to:
(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
Based upon the outcome of the evaluation, the Economic Development
Office may present the application to the City COU"V I %s Economic
Development Committee. Should the Economic Development Office present
the application to the Economic Development Committee, the Committee will
consider the application at an open meeting. The Committee may:
Adopted 5-15-2007 16
(a) Approve the application. 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
(c) Deny the application. The applicant may appeal the Committee's finding
by requesting the City Council to: (a) disregard the Committee's finding
and (b) instruct city staff to incorporate the application into a tax
abatement agreement for future consideration by the City Council.
(3) Consideration by the City Council
The City Council retains sole authority to approve or deny any tax abatement
agreement and is under no obligation to approve any tax abatement
application or tax abatement agreement. The City of Fort Worth is under no
obligation to provide tax abatement in any amount or value to any applicant.
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)
is issued for the qualifying development project (unless otherwise specified in the
tax abatement agreement). Unless otherwise specified in the agreement, taxes
levied during the construction of the project shall be due and payable.
3. Development Fee Waivers
a. For certified applications of development fee waivers that do not require Council
approval, the Development Department will review the certified applicant's
application and grant appropriate incentives.
b. For certified applications of development fee waivers that require Council
approval, City staff will review the certified applicant's application and make
appropriate recommendations to the City Council.
4. Impact Fee Waiver
a. For certified applications of impact
approval, the Water Department will
and grant appropriate incentives*
fee waivers that do not require Council
review the certified applicant's application
b. For certified applications of impact fee waivers that require Council approval, the
Water Department will review the certified applicant's application and make
appropriate recommendations to the City Council.
5. Release of City Liens
For certified applications of _release of City liens, the Housing Department will release -
the appropriate liens.
VII. REFUND POLICY
Adopted 545-2007 17
In order for an owner/developer of a Project in a NEZ to receive a refund of development..
fees or impact fees, the conditions set forth in the Refund of Development and Impact .
Fee Policy, attached as Attachment "A", must be satisfied.
III. OTHER INCENTIVES
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)
8. Land use incentives and zoning/building code exemptions, e.g., mixed -use, density
bonus, parking exemption
9. 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.
IX. Public Notification
a. Subject to subsection (b), in order for an owner/developer to apply to receive any
incentives provided for under the NEZ Tax Abatement Policy and Basic Incentives,
an owner/developer must meet with the following persons and organizations to
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:
1. 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
upon the owner/developer providing proof that the owner/developer attempted to
meet with the neighborhood associations and the community based
organizations registered with the city in the NEZ the Project is located and the
associations or organizations failed to arrange a meeting with the.
owner/developer within two weeks of initial contact.
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 Projects
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
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
development fees that can be waived through the NEZ 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
Adopted 5-15-2007 20
cty
. The owner and/or developer has put funds in an escrow account with a Ci
Department while awaiting a decision from the City Council about his/her project;
or
J. 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
In the event of any conflict between the City's ordinances or regulations -and this policy,
such ordinances or regulations shall control. In the event of any conflict between this
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.
Exhibit B
Property Description
5749 Maui Drive; Lot 9; Block 5; Waterfront at Enchanted Bay; an Addition to the City
of Fort Worth, Tarrant County, Texas, according to the plat recorded and filed in Cabinet
A; Slide No. 11723, Plat Records, Tarrant County, Texas.