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HomeMy WebLinkAbout[05c] TIF DecertificationCA- M--. OF S&Tq..40N.,rH Memorandum To: Cynthia Smith- Strack, St. Joseph EDA CC: Judy Weyrens, Administrator From: Lori Bartlett, Finance Director Date: November 15, 2012 RE: TIF 1 -4 Decertification (St. Joseph Development) As you are aware TIF 1 -4 is scheduled to expire in 2012. According to the development plan for TIF 1 -4, St. Joseph Development, the tax increments for the district would be paid for nine (9) years or until the Pay As You Go Note was paid off. In reviewing the tax records St. Joseph Development received increment payments from May 2004 through December 2012 (nine years). As can be seen from the attached TIF payment summary, the increments received covered the entire debt incurred for the tax increment project. The TIF had excess increments estimated to be $45,000. The excess increments were spent on restaurant equipment and meat market expansion to stimulate the economy in 2011. Since the project has exhausted the maximum years for TIF, no further increments will be received from Stearns County. At this time TIF 1 -4 can be decertified. Per Minnesota State Statutes, any excess tax increments will be returned to Stearns County to be redistributed to all taxing jurisdictions of the district. As of November 15, 2012, TIF 1 -4 has a balance of $826.17. Final allowable administrative costs will be deducted from this balance to determine the excess tax increment collected. Once the decertification is approved, the remaining balance will be returned to Stearns County. I am requesting St. Joseph EDA to consider recommending to the City Council decertification of TIF 1 -4, St. Joseph Development, effective December 31., 2012 with any remaining excess tax increments to be returned to Stearns County. If you have any questions or need additional information please feel free to contact me. Sincerely, CITY OF ST. JOSEPH on Bartlett Finance Director Encl. City of St. Joseph Minnesota Tax Increment Financing District No. TIF District #110 Note Payment Schedule Payment to: Minnwest Bank Note Details 1-4 St. Joe Development LLC 4Vicwestj PID - 84- 53470 -230 PROJECTED BUDGET ACTUAL PAYMENTS WILL DEPENT ON ACTUAL TIF AMOUNTS RECEIVED! Amount of Note (starting principal) 643,000 Note Dated 1- Aug -02 Annual Payment Date 15 -Dec Interest Rate 7.50% `Development Agreement notes: not to exceed $643,000 in principal payments. * 2004 Note: The increment was not collected in May due to an error in the Auditor's Office. The County fixed the error and submitted payment for 2004 October 29, 2004. 2005 Note: The payment for the May Tax Settlement was not received by May 15. Therefore the increment could not be paid. 2008 Note: The city discovered the entire project area classified in the TIF district by the County. The city sent a letter to the county on 8 -1 -05 to correct the error to remove 6 PIDs from the district. The city over collected $20,699.49 for the 6 parcels. The city did not return the money to the county to redistribute to all the taxing jurisdictions until June 2008. 2008 Note 2: The discovered the 2005 county administrative charge of $74.52 was not deducted TIF received from the County. Therefore, the city overpaid Minnwest. The city deducted $74.52 from the July 2008 TIF disbursement to Minnwest.