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Ordinance 16402-04-2005
ORDINANCE No. ~~~~-[~~ AN ORDINANCE AMENDING ORDINANCE 15570 BY REMOVING CERTAIN PROPERTY FROM NEIGIBORHOOD EMPOWERMENT REINVESTMENT ZONE NUMBER TEN OF TIIE CITY OF FORT WORTII, TEXAS; DESIGNATING TIME PROPERTY SO REMOVED AS "NEIGHBORHOOD EMPOWERMENT REINVESTMENT ZONE NUMBER TWENTY- FIVE, CITY OF FORT WORTH, TEXAS"; PROVIDING THE EFFECTIVE AND E%PIRATION DATES FOR THE ZONE AND A MECHANISM FOR RENEWAL OF THE ZONE; AND CONTAINING OTHER MATTERS RELATED TO THE ZONE. WHEREAS, pursuant to the City Council's adoption nn April 22, 2003 of Resolution No. 2938 (M&C C-19551) and amended on May 27 2003 by M&C G- 13984, the City of Fort Worth, Texas (the "City") has elected to be eligible to participate in tax. abatement and has established guidelines and criteria governing tax abatement agreements entered rota between the City and various third parties, as authorized by and in accordance with the Property Redevelopment and Tax Abatement Act, codified in Chapter 312 of the Texas Tax Code (the "Cade"); and WHEREAS, the City Council desires to promote the development of the area in the City more specifically described in Exhibit "A" of this Ordinance (the "Zone") through the creation of reinvestment zone for purposes of granting residential and commercial-industrial tax abatement, as authorized by and in accordance with Chapter 312 of the Code; and WHEREAS, an May 27, 2003, the City Council adopted Resolution No. 2951 designating the Woodhaven Neighborhood Empowernrzent Zone (the "NEZ") and adopted Ordinance No. 15570, designating the NEZ as Neighborhood Empowerment Reinvestment Zone Number Ten, City of Fart Worth, Texas and WHEREAS, L.B. Interests, LLC ("Developer") has purchased certain real property located in the NEZ and that is more particularly described in Exhibit "A" of this Ordinance (the Land") on which developer wishes to construct and awn a single- story building consisting of twenty additional class roams and as addition to Remington College (the "Improvements"); and `WHEREAS, the Code requires that the terms and conditions of tax abatement agreements covering property heated in the same reinvestments zone must be identical; and W1EiEREAS, Developer has requested a 5 year commercial tax abatement on the Improvements, which in accordance with the NEZ policy, is subject to unique terms and conditions specific to the project; and `WHEREAS, accordingly, the City Council hereby finds that is necessary and desirable to remove the Land from the Neighborhood Empowerment Reinvestment Zone No. 10 and to designate a new Neighborhood Empowerment Reinvestment Zone comprising only the Land {the "Zone"); and WHEREAS, the City Council hereby finds that the project described herein will be an important element in the revitalization of the Woodhaven Area by creating jobs and bringing goods and educational opportunities to the ca~nmunity that are not available in the immediate area and that the development of the Land and the Zone in the manner described herein will best occur by means of tax abatement on the Improvements in return for Developer's causing construction of the Improvements and compliance with certain other commitments that will foster economic development in the Zone and the City in general; and 2 WHEREAS, on April 26, 2005 the City Council held a public hearing regarding the creation of the Zane, received information concerning the lmprovenaents proposed for the Zone and afforded a reasonable opportunity for all interest persons to speak and present evidence for or against the creation of the Zone ("Public Hearing") as requiured by Section 312.241(d); and WHEREAS, notice of the Public Hearing was published in a newspaper of general circulation in the City on April 15, 2005 which satisfies the requirement of Section 312.241(d)(1) of the Code that publication of the notice occur not later than the seventh day before the date of the public hearing; and WHEREAS, in accordance with Sections 312.241(4)(2) and (e), notice of the Public Hearing was delivered in writing not later than the seventh day before the date of the public hearing to the presiding officer of the governing body of each taxing unit that includes in its boundaries real property that is to be included in the proposed Zone; N®~V, THEREFORE, IIE IT ORDAINED RY THE CITY COtCJNCIL OF THE CI'T'Y ®F FORT WORTI-I, TEXAS Sectifln 1. FINDINGS. That after reviewing all information before it regarding the establishnrzent of the Zone and after conducting the Public Hearing and affording a reasonable opportunity for ali interested persons to speak and present evidence for or against the creation of the Zone, the City Council hereby makes the following findings of fact: 3 1.1. The statements and facts set faith in the recitals of this Ordinance are true and Correct. Therefore, the City has met the notice and procedural requirements established by the Code for creation of a reinvestment zone under Chapter 312 of the Code; and 1.2. Without a tax abatement on the Improvements, as requested by Developer, caztstruction of the Improvements would not be financially feasible for Developer; 1.3. As a retail commercial development, the Improvements wi11 cause among other things and without limitation, (i) new employment to occur with the Zone and (ii) existing business in the area to prosper as a result of increased residential activity; and 1.4. The Zone meets the criteria for the designation of a reinvestment zone as set forth in V.T.C.A., Tax Code, Section 312.202, as amended, in that the area is reasonably likely as a result of the designation to contribute to the retention or expansion ofpximary employment or to attract major investment in the zone that would be a benefit to the property and that would contribute to the econosniG development of the municipality; and 1.5. The Improvements are feasible and practical and, once completed, will benefit the land included in the Zone as well as the City for a period in excess of ten (10) years, which is the statutory maximum, term of any tax abatement agreement entered into under Chapter 312 ofthe Code. 4 Section. 2. REMOVAL OF LAND FROM NE1GlFIBORHOOD EMPOWERMENT" REINVESTMENT ZONE N©. 10 That Ordinance No.15570 is hereby amended by removing the Land, as described in Exhibit "A", from Neighborhood Empowerment Reinvestment Zane Number Ten, City of Fort Worth, Texas. Section 3 DESIGNATION OF ZONE. That the City Council hereby designates the Zone described in the boundary description attached hereto as Exhibit "A" "Neighborhood Empowerment Reinvestment Zone Number Twenty-Five, City of Fort Worth, Texas". The project described herein is eligible for carnmercial development tax abatement pursuant to Section 11zC. Of-the NEZ 1'alicy. Section 4. TERM OIi .ZONE. That the Zone shall take effect upon the effective date of this Ordinance and expire five {5) years thereafter. The Zone may be renewed by the City Council for one or more subsequent terms of five (5) years or less. Sectiaa~ S. SEVERABILITY. That if any portion, section ar part ofa section of this Ordinance is subsequently declared iaavalid, inoperative or void far any reason by a court of competent jurisdiction, the remaining portions, sections or parts of sections of this Ordinance shall be and 5 remain in full force and effect and shall not in any way be impaired or affected by such decision, opinion or judgment. Sectzoa~ fi. IIVIIVIET)IA.TE EFFECT That this Ordinance shall take effect upon its adoption. ANT) IT IS ~® ®RDAINED, ADOPTED AND EFFECTIVE: l~~ ~3rz___.,___ APPROVED AS TO FORM AND LEGALITY: Sy: Cynthi arcia Assistant City Attorney Date: ~~ ~- r~ ~ Q ~ _._, 6 Ez~hibrt "A'> Pr©perty Description 300 E. Loop $20, Lot 2, Block 7, Woodhaven East Addition, Situated in the Mate of Texas, the County of Tarrant and the City of Fort Worth, according to the Plat thereof recorded in Volume 3SS-215 Page 35 if the Deed Records of Tarrant County, Texas, being all of a tract of land conveyed to J.B. Interests, LLC by deed recorded in Volume 13717, Page 156 of the Deed Records of Tarrant County, Texas. Exhibit A Fort Worth Neighborhood Empowerment Reinvestment Zone Number Twenty-Five General Description The area to be designated as Fort Worth Neighborhood Empowerzx~ent Reinvestment Zone Number Twenty-five for tax abatement purposes contains 3.322 acres of land and is described below: 300 E. Loop 820, Lat 2 Block. 7 Woodhaven East Addition, situated in the State of Texas ,the County of Tarrant and the City of l~ort Worth, according to the Plat thereof recorded in Volume 388-215 Page 35 ofthe Deed Records ofTarrant County, Texas being the tract of land conveyed to J.B. Interests, LLC by deed recorded in Volume 13717, Page 1 S6 ofthe Deed Records of Tarrant County, Texas. 7 Cify ®f F®rt VI/®rth, ~e~ras Mayor and Council Communication COUNCIL ACTION: Approved on 4/26/2005 -Ordinance #16402-04-2005 DATE: Tuesday, April 26, 2005 LOG NAME: 05NERZREMCOLLEG REFERENCE NO.: C-20684 SUBJECT: Approve the Designation of Fart Worth Neighborhood Empawermenfi Reinvesfiment Zane Number 25 and Tax Abatement Agreement with J.B. Interest, LLC and Related Findings of Fact by the City Council for Property Located in the Woodhaven Neighborhood Empowerment Zone (NEZ} RECOMMENDATION: It is recommended that the City Council: 1. Hold a public hearing concerning the designation of 3.322 acres of land as described in Exhibit "A" as Fort Worth Neighborhood Empowerment Reinvestment Zone {FWNERZ} Number 25; 2. Adopt the ordinance to designate the area as FWNERZ Number 25 pursuant to the Texas Property Redevelopment and Tax Abatement Act, Tax Code, Chapter 312; 3. Find that the statements set forth in the recitals of the attached Tax Abatement Agreement (the Agreement) with L.B. Interests LLC are true and correct; 4. Approve alive-year Municipal Property Tax Abatement for a property located at 300 E Loop 820 in the Woodhaven Neighborhood Empowerment Zone (NEZ) owned by L.B. Interests LLC; and 5. Authorize the City Manager to enter into the Tax Abatemen# Agreement with L.B. Interests LLC for the property located at 300 E Loop 820 in the Woodhaven NEZ in accordance with the NEZ Tax Abatement Policy and NEZ Basic Incentives, as amended. ®ISCUSSION: Chapter 378 of the Texas Local Government Code provides that a municipality can offer an abatement of municipal property taxes for proper#ies located in a Neighborhood Empowermen# Zone. L.B. Interests LLC, is the owner of the property located at 3D0 E Loop 820. The property is located in the Woodhaven NEZ. L.B. In#erests LLC applied for a fve-year municipal property tax abatement under the NEZ Tax Abatement Policy and Basic Incentive {M&C's G-13208R, G-13580, G-13662 and C-19551, as amended). The Housing Department reviewed the application and certified that the property meets the eligibility criteria to receive NEZ municipal property tax abatement. The NEZ Basic Incentive includes afive- year municipa[ property tax abatement on the increased value of improvements to the qualified owner of any new construction or rehabilitation within the NEZ. L.B. Interests LLC will invest, at a minimum, $1,500,000 to construct a new single-story building consisting of twenty (20} additional class rooms. An addition to the existing college campus of Remington College in the Woodhaven NEZ. The project is described in Exhibit "B". Staff recommends that City Council designate the 3.322 acre tract (300 E. Loop 820), and more particularly described in the attached Ordinance as FWNERZ Number 25, so that the City can enter into a tax Lognarne: 45NERZREMCOLLEG Pale 1 of 2 abatement agreement under the guidelines set forth in the Tax Code and the NEZ Tax Abatement Policy and Basic Incentive. The form of the tax abatement agreement is attached as Exhibit "C" TAX ABATEMENT TERMS Upon execution of the agreement, the total assessed value of the improvement used for calculating municipal property tax will be frozen for a period of five years, starting on January 1, 2006, at the estimated pre-improvement value as defined by the Tarrant Appraisal District (TAD} an January '[, 2005, for the property as follows: Pre-improvement TAD Value of Improvements $ 2,145,593 Pre-improvement Estimated Value of Land $ 723,530 Total Pre-improvement Estimated Value $ 2,869,123 The municipal property tax on the improved value of the property is estimated at $9,082.50 per year for a total of $45,412.50 over afive-year period. However, this estimate may differ from the actual tax abatement value, which will be calculated based nn the TAD appraisal value of the property. in the event of a sale afi the property, the agreement may be assigned, with City Council approval, to the new owner(s), so long as the new owner(s) meets all of the elegibiiity criteria as stated in the NEZ Tax Abatement Policy and Basic Incentives. As required by Chapter 312 of the Texas Tax Gade, a public hearing must be conducted regarding the creation of the Zane. Notice ofi this hearing was (1) delivered to the governing body afi each affected taxing unit and {2) published in a newspaper of general circulation at least seven days prior to this hearing. The proposed area meats the criteria far the designation of a reinvestment zone contained in Chapter 312 of the Tax Code. As a result of the designation, the area will contribute to the retention or expansion of primary employment and attract major investment in the zone that would be a benefit to the property and contribute to the economic development of the municipality. Further, future improvements in the zone will benefit the City, after any Tax Abatement Agreements that may be entered into have expired. The proposed FWNERZ Number 25 expires after five years and may be renewed for periods not to exceed five years. This property is located in COUNCIL DISTRICT4. FISCAL. INFORMATIONICERTIFICATI®1V: The Finance Director certifies that this action will have na material effect an city funds. TO Furadl,AccotantlCenters FR®M FundlAcco~ntlCenters Submitted for City iVlanager's Office by_ Dale Fisseler {6140) Originating Depart~nerEt Head: Jerome Walker {7537} Additional Information Contact: Catherine Davidson (7545} ----- Sarah Odle (7316) Logna~ne: OSNERZREMCOLLEG Page 2 of 2