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HomeMy WebLinkAbout[04c] 2015 TIF Reports Council Agenda Item 4c crry o1z S-r:josb"Ipe► MEETING DATE: July 7, 2016 AGENDA ITEM: 2015 TIF Reports SUBMITTED BY: Finance PREVIOUS COUNCIL/BOARD ACTION: Council approved the creation of the TIF Districts below. The EDA recommended acceptance on June 15th for submittal to the State Auditor. BACKGROUND INFORMATION: Annually the City is required to submit TIF reports to the State Auditor for each certified TIF District within the City. State Statute requires filing the reports by August 1St of each year. For 2015 there are five certified districts. The 2015 TIF reports provide information as to the type of TIF district and duration of the district, amount of captured increment, and expenditures against the increments. The reports included are an Economic District with a duration of 9 years (St.Joseph Meat Market and Central MN Credit Union) and a Redevelopment District with a duration of 26 years (Millstream Shops and Lofts; and Bayou Blues And Alley Flats). District 1-4 was an economic district, now decertified. The State allowed excess TIF to be spent on other projects with special legislation approved in 2011. TIF 1-4 issued two deferred loans to Collegeville Communities (restaurant equipment) and the Meat Market. The deferred loans are forgiven after ten years (2021). All Districts were set up on a Pay-As-You-Go financing plan, meaning the developers accept the risk of the actual amount of increments received to pay down the debt. The spending plans of the Districts, along with their actual costs, are presented in the reports. The increments received are within the range of what was expected to be received. Upon approval by the Council, a summary disclosure of the 2015 reports for each District will be published in the St.Joseph Newsleader and the reports will be submitted to the State Auditor. BUDGET/FISCAL IMPACT: Year-end Summary Only ATTACHMENTS: Request for Council Action TIF District 1-4 St. Joe Development, LLC TIF District 2-1 Millstream Project TIF District 2-2 St. Joseph Meat Market TIF District 2-3 Bayou Blues TIF District 3-1 Central MN Credit Union REQUESTED COUNCIL ACTION: Accept the 2015 TIF reports as presented. TIF 1-4 Printed 6/7/2016 Saint Joseph - TIF 1-4 St Joe Development, LLC - 2015 Annual Reporting Form Home Overy, vew District Info –De—bt7I Interfund Loans PAYG Pro ect Costs Transfers Rev & Ex Balance SheetjL Tax Increment Financing Annual Reporting Form for the Year Ended December 31, 2015 1 TIF District Name: 2 Development,A tho ity 3 s District Type: 4 ` County Where TIF District is Located 5 County Identification Number d any 6 Is the small city exception being used 7 ' Is this TIF district in a fiscal disparities area? .................. If yes, under what option 1-4 St Joe Development, LLC Economic Stearns _ 110 _ No No Not ADDIic Original TIF Plan Information 9 TIF Plan Approval Date: 06/27/2002 -1 Pp 10 Certification Request Date 07/31/2002_ 11 Certification Date 09/09/2003 District Duration ':2] Month and year of first receipt of tax increment (actual or anticipated) 05/2004 j 13 Required Decertification Date 12/31/2012 14 15 16 17 '$ ( q�g 20 t21 Ti 23'' 24 25 N26 TIF Plan Estimates - Original Plan 06/27/2002 06/27/2002 ESTIMATED TAX INCREMENT REVENUES (from tax increment generated by the district) Tax increment revenues distributed from the county._._._._ .................. $ 643,000 ................... Interest and investment earrnngs � $ 0 r'o- . ............ .. ............ _....... Sales/lease proceeds $ 0 Market value homestead credit $ 0 Total Estimated Tax Increment Revenues 643,000 ESTIMATED PROJECT/FINANCING COSTS (to be paid or financed with tax increment) Estimated financing costs 2 Interest expense AM Total Estimated Project/Financing Costs to be Paid From Tax Increment ESTIMATED FINANCING 29 Total amount of bonds to be issued $ 300,000 $ _ 0 $ _ 104,400 ! 0 0 $ 471,000 Fa --172, -66-6-1 643,000 06/27/2002 $ 643,000 Overview Page 1 of 19 CD N r O c CL O LL d u 0 o: Q Cl 2) n a+ u� o 10 f. d 0 13 7 U } O h LL p 7 a: C O N O 3 Y m U Q 7 lu-CL I m� vi O � cc °' o p LL of LL r C E E ~ C t V N i IW Mo j N i ( i { , c .n � � (� L � i H i € � � i E 0. 69 N M 3 �.___€.._. !.._ t. �J ._1 N to O OIO O of Oj O to N L �OO I O N O O E O Po7 V co to N 69 fA Gi 0 L � f 0)U i N J { y ! �- m O (yl, vs M. < t M d cc"... (� N 00 0 0 0 09 i"' O M_ p QO VO' 9 i ' N d � � Q Im ! U) ii F ~ d3 fR !H 69 4Fli Y3 H9 49 C` CD E'. N: O W) C x. -0 CO 3 m m m ca is > v d UO rn C C N CO N C H C 7' C EOY fn O O �t O V C' 0 m �La� c: U m c" m > (D o; CG')-: O om oui'mo ,� Q 0VP C. IL 0NC, U N O_m O:Cv .� N. C: W m E E O L` U b d C LO `; E:_ I ca c n m: Wao j a E y.o c: m n o _3 cn �l0 0: (n F v x7775 d O a` gi$s L t..k. � L } a t0 N E ( ( E 10 } Of 13 7 i t ~ . Lill t E O N Q 7 lu-CL I i -1 r ~ C t V N i IW d i Mo j N i ( i { , c .n � � (� L � i H i € � � i E 0. 69 N M 3 �.___€.._. !.._ t. �J ._1 N to O OIO O of Oj O to N L �OO I O N O O E O Po7 V co to N 69 fA Gi 0 L � f 0)U i N J { y ! �- m O (yl, vs M. < t M d cc"... (� N 00 0 0 0 09 i"' O M_ p QO VO' 9 i ' N d � � Q Im ! U) ii F ~ d3 fR !H 69 4Fli Y3 H9 49 C` CD E'. N: O W) C x. -0 CO 3 m m m ca is > v d UO rn C C N CO N C H C 7' C EOY fn O O �t O V C' 0 m �La� c: U m c" m > (D o; CG')-: O om oui'mo ,� Q 0VP C. IL 0NC, U N O_m O:Cv .� N. C: W m E E O L` U b d C LO `; E:_ I ca c n m: Wao j a E y.o c: m n o _3 cn �l0 0: (n F v x7775 d O a` gi$s L t..k. � L } a 0- LU uiS %/ J:/, J ƒ�: E �< ACL \ ; 0 � ! � / �e4 � \ � IL /gym � : ( CLD) \ � ( ƒ ( E LL 2 � ■ � J toR Q � E 0 k A CO) � CL ■ 0 c 2 �Ilj / } co CL 0 LL 0 S t 0 a m ea c c Q 0 N U J J C d E Q 0 Z 0 d a d 0 7 LL L CL U) 0 n ; co CD olN i L --i-; 3 i O N d m f0 CL TIF 1-4 Saint Joseph - TIF 1-4 St Joe Development, LLC - 2015 Annual Reporting Form Printed 6/7/2016 I Home II Overview 11 District Info II Debt II Interfund Loans II PAYG 11 Project Costs II Transfers II Rev & Exp II Balance Sheet II EIC III [ Revenues, Expenditures, and Changes in Tax Increment Balance . .A _.l B _ I I . ... c. Total Through Prior Years 2015 Amount 2015 REVENUES . ._ ....._.. _ _ 1 i Tax increment revenues distributed from the county $ 554,445 $ 0 $ 554,445' . 2,'i Interest and investment earnings $ 5,053 $ 0 $ 5,053` ....... 3 TIF Credits $ 0 $ 0 $ 0 4v 1 Loan/advance repayments $ 0 $ 0 $ 0. f 5 Lease proceeds $ 0 $ 0 $ 0 6 Repayments or return of tax increment per agreements $ 12,200 $ 0 $ 12,200 7 Total Revenues . $ 571,698 $ 0 $ 571.698 EXPENDITURES 8 Project costs (other than PAYG) $ 9� $ 0 $ 90,966 9 i Tax increment returned to the- 11 county $ 24,313 $ 0 L $ 24,313 Bond Payments Principal 10 Payments for PAYG _0 note or contract $ 4 56, 419 ' $ $ 456,49 11 ' _ __��1 Payments on all other, TIF bonds $ 0 $ 0 $ 0 _ Interest f 12 Interest on PAYG1�0 $ 0 $ 0 X13 Interest on all other (TIF and Non -TIF) bonds $ 0 $ 0 = 14 Interest on intertund loans $ 0 $ 0 15 Total Expenditures $ 571,698 1 $ 0 $ 571,698 L 16 Revenues over (under) expenditures $ 0 ( $ 0 , $ 0 j OTHER SOURCES AND USES 17 Transfers in .......... .. „ ..._........ 18 Transfers out 19 TIF Bonds issued (other than refunding bonds) .. ...... __... 20 Refunding TIF bonds issued 21 TIF Bonds refunded _... 22, TIF Bond discount 123- IF Bon ' d premwm Sales of property [2151 Other (see instructions comment required) ..... 126,1 Total Other Sources and Uses 27 Net change in tax increment balances 28 i Tax Increment balance (beginning 01/01/2015) 29 Tax Increment balance (ending 12/31/2015) comments tauu c;naracter 30j' $ 0 $ 0 $ 0 $ 0 $ 0 $ 0' $ 0 $ 0 $ 0' $ 0 $ 0 $ 0 $ 0 $ 0 $ 0r $ 0 $ 0 $ 0" $ 0 $ 0 $ 0 $ 0 $ 0 $ 0= $ 0 $ 0 is 0- $ 0 is 0 is 0 ($07 is i 1 1 $ 0 $ 0 Rev & Exp Page 15 of 19 TIF 1-4 Printed 6/7/2016 Saint Joseph - TIF 1-4 St Joe Development, LLC - 2015 Annual Reporting Form Home Overview District info Debt lnterFund Loans PAYG Proiect Costs Transfers Rev & LIABILITIES 10 Due to other TIF districts 11 E Due .............................. . 12 Accounts payable _...................._...........................,.. $ 0 s $ 0 13 Unearned revenue $ 0 $ 0 _... 14' Total Liabilities $ 0 $ 0 15 Deferred Inflows $ 0 $ 0 j $ 0 is 0 TAX INCREMENT BALANCE ff Total Tax Increment Balance } $ 0 $ 0 1$ Total Liabilities and Tax Increment Balance Balance Sheet Page 16 of 19 Balance Sheet 12/31/2014 12/31/2015 ASSETS Cash$ 0 $ 0 —1 � 2 Investments . ......................._.. _................. . ......_...,...... $ 0 $ 0 3 Due from other TIF districts $ 0 $ 0 4 Due from non -tax increment accounts $ 0 $ 0 5 Interest receivable $ 0 $ 0 6 7 ' Taxes receivable$ Other receivables 0 $ 0 ° $ 0 $ 0 Property held for resale $ 0 $ 0 s �8� 9 Total Assets$ 0 . $ 0 LIABILITIES 10 Due to other TIF districts 11 E Due .............................. . 12 Accounts payable _...................._...........................,.. $ 0 s $ 0 13 Unearned revenue $ 0 $ 0 _... 14' Total Liabilities $ 0 $ 0 15 Deferred Inflows $ 0 $ 0 j $ 0 is 0 TAX INCREMENT BALANCE ff Total Tax Increment Balance } $ 0 $ 0 1$ Total Liabilities and Tax Increment Balance Balance Sheet Page 16 of 19 TIF 1-4 Printed 6/7/2016 Saint Joseph - TIF 1-4 St Joe Development, LLC - 2015 Annual Reporting Form Home Overview District Info Debt Interfund Loa nsFP—A—YG-11 Project Costs an Trsfers Rev & Expr (B; 2015 Annual Disclosure Statement DName of Development Authority: Saint Joseph [2 Name of Municipality: I Saint Joseph 3 St. Joseph Newsleader �---I 07/01/2016_ (Name of the Newspaper) (Date of Publication) 4 5 6 7 8 9 911 16 17 18 19 The following information represents the annual disclosure of tax increment districts for the year ended December 31, 2015. Current net tax capacity .............. .................................... Original net tax capacity ......................................................... Captured net tax capacity ...................................................................................................................... Principal and interest payments due in 2016 ........................................................................ Tax increment received in 2015 Tax increment expended in 2015 Month and year of first tax increment receipt Date of required decertification The total increased property taxes to 1. be 11 paid from outside 11 the 11 district if fiscal disparities Option A applies* TIF 1-4 St Joe Development, LLC $ 0 $ 0 Pty'-_ ............. ..... 0 $ 0 $ 0 $ 0 Email: 05/2004 12/31/2012 S o * The fiscal disparities property tax law provides that the growth in commercial -industrial property tax values is shared throughout the area. In a tax increment financing district, this value sharing can either result in a decrease in tax increment financing district revenue or a tax increase for other properties in the municipality depending on whether the tax increment financing district contributes its share of the growth. Amounts displayed here indicate that the district did not contribute its growth in commercial -industrial property tax values and represent the resulting increase in taxes on other properties in the City for taxes payable in 2015. Additional information regarding this district may be obtained from: Name: Lori Bartlett Address: PO Box 668 Pty'-_ ............. ..... St. Joseph State: N Zip Code: !_5637E41 Phone: (320) 363-7201 Email: Ibartlett cityof Enter as 6512962551. Enter 'none' if no email address. ADS Page 18 of 19 TIF 2-1 Printed 6/7/2016 Saint Joseph - TIF 2-1 Millstream Project - 2015 Annual Reporting Form FNome rOverview �FDistrict —Info -1F-6;b7t1 Interfund Loan-sTP—AY—GFP—ro—je—ct—Costs —IFTransfers � F Rev & Ex Balance Sheetr Tax Increment Financing Annual Reporting Form for the Year Ended December 31, 2015 1 TIF District _ ..............Name: -..................................................... TIF 2-1 Millstream ...................... t.. . 2 Development Authority: Saint Joseph *.... ................ ........... 3 District Type: Redevelopment ........CountyWhere . ........................ .. ............... .......... ......... ........... ...... ' TIF District is Located : Stearns ....... ... County Identification Number,if any: 131 1 . - ........ .... ...... - -- .... ...... 6 Is the small city,exception being used? Not Applicable n7 411"this ffli- district i ct .... .. ....... .......... in a fiscal disparities area? No .. ... ... .. ... .. 8 8 If yes under what option? Not Applicable Original TIF Plan Information 4�9 TIF Plan Approval Date: 05/03/2007 Certification"''' � 'Request' '' ' Date ... .. . ..... .... .... . . .... . ............. ............... . .. ........ ... .. .... .......... ..... ...... ........ . ........... .. ... ... ........ 08/16/2007 8 11 Certification Date: 08/14/2008 District Duration 12 Month and year of first receipt of tax increment (actual or anticipated): X07/2009 .......... 1 [---T2—/31/2034 I TIF Plan Estimates Original Plan 05103/2007 0510312007 ESTIMATED TAX INCREMENT REVENUES (from tax increment generated by the district) Tax increment revenues distributed from the county Fs 1,598 000 -i5 'i�i�r'es"t"a'nd'i'nv'e's'tment ea'rn'ings . ................... . ... ......... ................... .... . ........ .......... ....... .. ..... . ... .... .. .......... ........ ........ 16 "Saiesilease'proceeds .......... -f7- ..." eh o'r esie' a' d' credit ............ ................... . ....... . ... ......... ........... .............. ........ .. ................ .. . ....... .. ........... ....... $ 0 18 Total Estimated T ax Increment R e v e n u e s598,0221 $ ESTIMATED PROJECT/FINANCING COSTS (to be paid or financed with tax increment) Project costs 19 Land/buildinq acquisition $ 467,000 ; P2220 Site improvements/preparation costs $ 0 ii ,21 utilities .. . . .. ......... . .................. ... ......... ........ .... . ... ... . ........ .................................... ................................ ............. .... . ............ ....... .. ... .... . . .......... . ..... —$--15-"-000 Other.... public b"l'i'c' i m pro 'v"e' m' e n"t's' .......... . . .. . .. ... .. .... .......... ....................... ......... ............. ..................... . ............. ... $ 0 23 Construction of affordable housing $ 0 . .... .. .... .. . 24 Small city authoriz'e'd"costs ,'if"not already "included "above ...... . ..... .. ........ .............. . ............. ......... .. . ... ... . .... $ 166,000 $ _?6 j Estimated Tax Increment Project Costs $ 648 ..... ........ .. ..... .. ........... ... . 0� Estimated financing costs [27 Interest expense -$ 950,000 28 Total Estimated ProjectlFinancing Costs to be Paid From Tax Increment is 1,59807007 05/03/2007 ESTIMATED FINANCING [2:]9, Total amount of bonds to be issued ............... .. ....... .. . .. ............. . �46700��J Overview Page 1 of 19 TIF 2-1 Saint Joseph - TIF 2-1 Millstream Project - 2015 Annual Reporting Form Printed 6/7/2016 Home 11 Overview 11 District Info 11 Debt 11 Interfund Loans 11 P"G 11 Project Costs 11 Transfers 11 Rev & Exp 11 Balance Sheet 11 EIC 11 A[ Revenues, Expenditures, and Changes in Tax Increment Balance .. ........ ........ ... . ..... ...... ..... . Total Through Prior Years 2015 Amount 2015 REVENUES Tax increment revenues distributed from the county $ 185,339 $ 37,426 $ 222,765 2 Interest earnings and investment eags $ 1,946 $ 231 $ 2,177 r-1,11-111111 1 1111.111,11, e ........ .. ......... ........... .. . ....... ... .......... .. ........... . ... ............ ........................ 3TIF Credits $ 952 $ 0 $ 952 Loan/advance ' repayments $ 0 $ 0 $ 0 5 Lease proceeds $ 0 $ 0 $ 0 16 Repayments or return of tax increment per agreements $ 0$ 0 $ 0 Total Revenues $ 188,237 $ 37,657 $ 225,894 EXPENDITURES Project costs (other than PAYG .... .... .. 9 J Tax incrementreturned tothe,county Bond Payments Principal 10 Payments for PAYG note or contract 11 Payments on all other TIF bonds Interest FInterest onPAYG Interest on all other (TIF and Non -TIF) bonds Interest on interfund loans 15) Total Expenditures F Revenues over (under) expenditures $ 6134 358 6q,705 0 $ o 0 ' F;$-- -- 1 $ 8,100 $ 373 Fs 6,4731 IA -0i $ 160,076 $ 33,310 $ 193,386 $ 0 $ 0 r—$-0 —$ — 0 1 $ 174,5x3 1 $ 34,041 i— 208,564 $ 13,714 $ 3,6 1 $ 17,3370 s (,)uu Lnaracter iimiy: inistrative expenses recorded in the 2014 TIF reports and as a transfer in the 2015 audited financial statements. The 2014 were not known before the 2014 audited financial statements were published. The amount was immaterial to the financial s($4,267). Rev & Exp Page 15 of 19 OTHER SOURCES AND USES 1 Transfers in -$—o $ 0 $ 0 1-8� Transfers o ut .. ........ . .......... . - . ........ ...... . .......... ........... $ 0 $ 0 $ 0, 191 .. . TIF Bonds issued (other than refunding bonds) . .. ........... . . ........... ............ . ....... ... ... $ 0 $ 0 $ 0 I Refunding TIF bonds issued . .... ....... ........ .. ..... ........ ...... .. $ 0 $ 0 $ 0 21 I .. . ... TIF Bonds refunded$ ... . . ... . ... .................. .... ... ..... ......... .. . ..... ... . . . .. 'TIF ..... 0 $ 0 $ 0 .22 Bond discount "premium ' $ 0 $ 0 $ 0 23; TIF Bond $ 0 $ 0 0 24 Sales of property .. ........ . . ........ .. .............. $ 0 $ 0 $ 0 i '25 Other (see instructions, comment required) $ 0 $ 0 $ 0 26 Total Other Sources and Uses $ 0 $ 0 $ 0 427 Net change, I in. , tax increment balances 1$ 13,7141 1 $ 3,61-67 J$ 17,330 Tax increment balance (beginning 011/01/2015) 1$ 13,7147 'Tax increment balance (ending 12/31/2015) s (,)uu Lnaracter iimiy: inistrative expenses recorded in the 2014 TIF reports and as a transfer in the 2015 audited financial statements. The 2014 were not known before the 2014 audited financial statements were published. The amount was immaterial to the financial s($4,267). Rev & Exp Page 15 of 19 TIF 2-1 Saint - TIF 2-1 Millstream P Balance Sheet Printed 6/7/2016 - 2015 Annual Reportinq Form ISA __ = = _-:: 8= 12/3112014 12/31/2015 _$ 1-7,162 $ 0 0 $ 0 4$ 48, $ 1,205 0 is 18,IL5 =j LIABILITIES 10 Due to other TIF districts$ 6 ............... ............................ .......... .......... ...... .................... ..................................... .................. ..... 11 Due to non -tax increment accounts $ 0 $ 0 ............... .... ................... ....... . . .... .......... ........ ..... . ..................... ......... ....... ........ .................. 12 Accounts payable $ 1,767 $ 1,085 ........ .. 13 'Upewned revenue $ 0 $ 0 .......... 14 Total Liabilities ......................... . . ........ ........ ......... $ 1,767 $ 1,085 415 Deferred Inflows 0 16, Total Liabilities and Deferred Inflows 1 $ 1,7671 J$ 1,0851 _1 _ .. ........ . ..... __ ........ __ __ ........ .. ........... __ ........... .... 111-11-1-1-1 TAX INCREMENT BALANCE [1-7' j Total ...Tax ,.Increment Balance $ 13,714 $ 17,33-07 E8 Total Liabilities and Tax Increment Balance $ --1-574-871 $ 18,4151 Balance Sheet Page 16 of 19 TIF 2-1 Saint - TIF 2-1 Millstream Proiect - 2015 Annual Form Printed 6/7/2016 I Home II Overview it District Info II Debt II Interfund Loans II PAYG II Proiect Costs II Transfers II Rev & Exor II B, 2015 Annual Disclosure Statement .i1 Name of Development Authority: Saint Joseph Name of Municipality: Saint Joseph 3 'St. Joseph Newsleader 07/01/2016 (Name of the Newspaper) (Date of Publication) 4 5 6 7 8 9 10- 11 12 13 14 15 16 17 18 19 The following information represents the annual disclosure of tax increment districts for the year ended December 31, 2015. Current net tax capacity Original net tax capacity Captured net tax capacity 1. _. Principal and interest payments due in 2016 ................................................................. Tax increment received in 2015 Tax increment 1.expended in 2015 Month and year of first tax increment receipt ................................. ........................ ..... Date of required decertificationa..........�....................... . ..... ........ . The total increased property taxes to be paid from outside the district if fiscal disparities Option A applies* TIF 2-1 Millstream Project $ 40,522 $ 5,369 $ 35,153 $ 42,436 $ 37,657 $ 34,041 07/2009 12/3172034 " The fiscal disparities property tax law provides that the growth in commercial -industrial property tax values is shared throughout the area. In a tax increment financing district, this value sharing can either result in a decrease in tax increment financing district revenue or a tax increase for other properties in the municipality depending on whether the tax increment financing district contributes its share of the growth. Amounts displayed here indicate that the district did not contribute its growth in commercial -industrial property tax values and represent the resulting increase in taxes on other properties in the City for taxes payable in 2015. Additional information regarding this district may be obtained from: Name: Address: State: Zip Code: Phone: Email: Lori Bartlett PO Box 668 Saint Joseph MN 56374 (320) 363-7201 Enter as 6592962551. Enter none' if no email address. ADS Page 18 of 19 TIF 2-2 Saint Joseph - TIF 2-2 St. Joseph Meat Market - 2015 Annual Reporting Form Printed 6/7/2016 I Home_][ Overview j I District Info p Debt II Interfund Loans II PAYG II Project Costs II Transfers II Rev & Exp II Balance Sheet II Tax Increment Financing Annual Reporting Form for the Year Ended December 31, 2015 1 TIF District Name TIF 2-2 St. Joseph Meat Market $ 0 20 2 Develoment Authors Saint Joseph p tY 21 22 Utilities _.............................................................. ...................................................... Other public improvements 3 District Type Economic Development Construction of affordable housing $ 0 4 County Where TIF District is Located Stearns ............. _ �_. $ 0 25 5 County Identification Number, if any 0149 26 Estimated Tax Increment Project Costs 6 ._...... ......... _..._... ......... ......... ......... Is the small city exception being used? No Estimated financing costs 7 Is this TIF district in a fiscal disparities area? No 17,000 28 8 If, yes, under what options Not Applicable 04/21/2011 Original TIF Plan Information ESTIMATED FINANCING TIF Plan Approval Date:04/21/2011 .................................................................................. ...... ..........,.... .. j 10 Certification Request Date 04/21/2011 11 .................................... ................... Certification Date _ 03/27/2012 District Duration 12 Month and year of first receipt of tax increment (actual or anticipated): 07/2013 13 Required Decertification Date: =12/31/2021� TIF Plan Estimates - Original Plan 04/21/2011 04/21/2011 ESTIMATED TAX INCREMENT REVENUES (from tax increment generated by the district) _ 141 Tax increment revenues distributed from the county ........................................................................................................................................._...........................................,. $ 85,894 15 Interest and investment earnings $ 695 16 Sales/lease proceeds$ 0 17 ... ............................................................................. ......... ......... Markvalue homestead credit et $ 0 18` Total Estimated Tax Increment Revenues 86,5890 Overview Page 1 of 19 ESTIMATED PROJECT/FINANCING COSTS (to be paid or financed with tax increment) Project costs 19 Land/building acquisition $ 0 20 Site improvements preparation costs ....._._ .......... ......... ........_._.................... ....................... $ 50,000 21 22 Utilities _.............................................................. ...................................................... Other public improvements $ 0 $ 11,000 23 Construction of affordable housing $ 0 24 _..... ... Small city authorized costs..., if not already included above ............. _ �_. $ 0 25 ..Admirnstrative costs ...................................._._._...._........................................... _........... ...........,..,. .......... .................... ......... ............. .. ....................... 11 $ 8,589 26 Estimated Tax Increment Project Costs $ 69,5$9 Estimated financing costs 27 Interest expense „„_............................................. 17,000 28 Total Estimated Project/Financing Costs to be Paid From Tax Increment $ :, 86,589 04/21/2011 ESTIMATED FINANCING 29 Total amount of bonds to be issued$ 100,000 Overview Page 1 of 19 TIF 2-2 Printed 6/7/2016 Saint Joseph - TIF 2-2 St. Joseph Meat Market - 2015 Annual Reporting Form I _Home II Overview II District info II Debt II Interfund Loans II PAYG 11 Project Costs II Transfers II Rev &°Exp 11 Balance Sheet II EIC II AC Revenues, Expenditures, and Changes in Tax Increment Balance A B C Total Through Prior Years 2015 Amount 2015 REVENUES 1 Tax increment revenues distributed from the county $ 7,752 $ 3,958 $ 11,714 Interest and investment earnings ..... $ 2 $ 3 $ 5' TIF CreditsI'llI'llI'll $ 0 $ 0 $ 0 4Loan/advance repayments $ 0 $ 0 $ 0 5 Lease proceeds $ 0 $ 0 $ 0 6 Repayments or return of tax increment per agreements $ 0 $ 0 $' 0 Total Revenues $ 7,754 $ 3,961 $ 11,715 EXPENDITURES _ 18 i Pro)ect costs (other than PAYG) $ 791 , $— 55 i 846 j 9 ` Tax increment returned to the county $ 0 $ 0 f $ 0 Bond Payments Principal 14 Payments for PAYG note or contract $ 110_39 r $ 781 ( $ 1,820 11 Payments on all other TIF bonds 0 ;_� $ 0 Interest 12 Interest on PAYG $ 6,325 $--2,980 11 $ 9,305 ...... ... .... 131 Interest on all other (TIF and Non -TIF) bonds $ 0 $ 01 $ 0 1 Interest on interfund loans $ 0 $ 0 $ 0' 15 Total Expenditures $ 8,155 $' 3,818- $ 11,971 18i Revenues over (under) expenditures $ (401) 145 $ 256)' UUMInen[s 14 Rev & Exp Page 15 of 19 OTHER SOURCES AND USES 17 Transfers in $ 0 $ 0 $ 0 18 Transfers out $ 0 $ 0 $ 0 r TIF Bonds issued otherthan refunding bonds) (other .. . g .... $ 0 $ 0 $ 0' 20I Refunding TIF bonds issued $ 0 $ 0 $ 0 21 ' TIF Bonds refunded ... ......... _... $ 0 $ 0 $ 0 222' 3 TIF Bond discount $ 0 $ _0 $ 0 ---1 TIF Bond premium ...... P . ....... ..... ... ....... .......... $ 0 $ 0 $ 0 24 Sales of property ..................... ... . _ $ 0 $ 0 $ 0 . 25 Other see instructions, comment required) $ 0 $ 0 $ 0 26 ( Total Other Sources and Uses$ 0 $ 0- $ 0 r-- - 7 ? Net change m tax balances - x increment_ .... (401) $' � 1� $ (2666 128 Tax Increment balance (beginning 01/01/2015) $ 401' 291 Tax Increment balance (ending 12/31/2015) $ (256 UUMInen[s 14 Rev & Exp Page 15 of 19 TIF 2-2 Saint Printed 6/7/2016 ph - TIF 2-2 St. Joseph Meat Market - 2015 Annual Reporting Form ,rview District Info Debt Interlund Loans PAYG Project Costs TraT -Rev Balance Sheet A -- �['B_ 12/31/2014 12/31/2015 LIABILITIES 10 Due to other TIF districts $ 0 $ 0� 11 Due to non -tax increment accounts $ 500 $ 500 .. ..... _._......._ ..._.. ...._.. _. 12 Accounts payable $ 18 $0 13 Unearned revenue $ 0 $ __.._ _. 0. _........................................................................................... 14 Total Liabilities $ 518 $ 500 15 Deferred Inflows $ 0 $ 0 16 Total Liabilities and Deferred Inflows $ 518 $ Sooj TAX INCREMENT BALANCE 17 Total Tax Increment Balance $ 401 $ (256) 18 Total Liabilities and Tax Increment Balance $ 117 $ 244' Balance Sheet Page 16 of 19 TIF 2-2 Printed 6/7/2016 Saint Joseph - TIF 2-2 St. Joseph Meat Market - 2015 Annual Reporting Form 2015 Annual Disclosure Statement 1 Name of Development Authority: Saint Joseph 2 Name of Municipality: Saint Joseph �3 St. Joseph Newsleader � �� 07/01/2016 (Name of the Newspaper) (Date of Publication) WWI 10 I1 12 13 14 15 ail. 17' 18 19 The following information represents the annual disclosure of tax increment districts for the year ended December 31, 2015. Current net tax capacity J On anal net tax ca cit .. ...........................Pa.. Y.,.... , ...................,.,,......._.._................. ............ 1111. Captured net tax capacity ......................................... Principal and interest payments due in 2016 .................................................................................................. Tax increment received in 2015 ............................................................................................................................................................... Tax increment expended in 2015 Month and year of first tax increment receipt Date of required decertification The total increased property taxes to be paid from outside the district if fiscal disparities Option A applies* TIF 2-2 St. Joseph Meat Market $ 10,772 $ „ $ $ 1.111..,. 7,626 3,146 4;113 $ 3,961 $ 3,816 Zip Code: 07/2013 ..1...1.11 .................. Phone: 12/31/2021 * The fiscal disparities property tax law provides that the growth in commercial -industrial property tax values is shared throughout the area. In a tax increment financing district, this value sharing can either result in a decrease in tax increment financing district revenue or a tax increase for other properties in the municipality depending on whether the tax increment financing district contributes its share of the growth. Amounts displayed here indicate that the district did not contribute its growth in commercial -industrial property tax values and represent the resulting increase in taxes on other properties in the City for taxes payable in 2015. Additional information regarding this district may be obtained from: Name: Lori Bartlett ................................. Address: PO Box 668 City; Saint Joseph State:MN Zip Code: 56374 ..1...1.11 .................. Phone: (320) 363-7201 Email: Lbartiett(a cityo Enter as 6512962551. Enter 'none' d no email address. B, ADS Page 18 of 19 TIF 2-3 Printed 6/7/2016 Saint Joseph - TIF 2-3 Bavou Blues - 2015 Annual Reoortina Form Tax Increment Financing Annual Reporting Form for the Year Ended December 31, 2015 1" TIF District Name: TIF 2-3 Ba ou Blues 2 Development Authority: Saint Joseph _......._._......................_._._._............................. ...... ....................... ....................... 3 District Type: Redevelopment .............................. . 4 County Where TIF District is Located: Stearns 5County Identification Number, if any 6 ; Is the small city exception beingused Not Applicable 7 Is this TIF district in a fiscal disparities area? No j 8 If yes under what options Not Applicable Original TIF Plan Information 9- TIF Plan Approval Date: 11/10/2014 10Certification Request Date:05/27/2015 j ............................ .... ........................ 11 Certifi.11.11.11­1111cation Date 06/10/2015 District Duration 12 Month and year of first receipt of tax increment (actual or anticipated): 07/2017 Required Decertification Date: 12/31 TIF Plan Estimates - Original Plan 11/10/2014 11/10/2014 ESTIMATED TAX INCREMENT REVENUES (from tax increment generated by the district) �14 Tax increment revenues distributed from the county $2,493,281 Interest and investment earnings $ 24,933 ..........................................................................Sales/lease proceeds$ 0 ............................... ............. ....... , .,................. 17 Market value homestead credit $ 0 18 Total Estimated Tax Increment Revenues 2,518,21'4 ESTIMATED PROJECT/FINANCING COSTS (to be paid or financed with tax increment) Project costs 19 Land/building acquisition �$500 000 ................. ....... 20 Site improme vents/preparation costs _ �$ 500,000 21 Utilities 100,000 ......................... ....................... __ ..... ... ....... ........... ................................. 22 Other public improvements $ 128,685 23 Construction of affordable housing $ 0 ................ .. ........... ................... .. 24 Small city authorized costs if not already included above tY .......... ......... y $ 0 25 Administrative costs $ 251,821 26 Estimated Tax Increment Project Costs $ 1480,506 Estimated financing costs 27 Interest expense ............ ................. .............. $ 1,037,707 28 Total Estimated Project/Financing Costs to be Paid From Tax Increment 2,518,213 11/10/2014 ESTIMATED FINANCING _ 29 TI'llotal amount of bonds to be issued r$ 1,480,507 Overview Page 1 of 19 TIF 2-3 Printed 6/7/2016 Saint Joseph - TIF 2-3 Bayou Blues - 2015 Annual Reporting Form Home 11 Overview p District Info II Debt 11 Interfund Loans 11 PAYG 11 Project Costs 11 Transfers II Rev & Exp''11 Balance Sheet 11 EIC 11 A[ Revenues, Expenditures, and Changes in Tax Increment Balance .._ ...........p`.... _....._ _.__B ... i C Total Through Prior Years 2015 Amount 2015 REVENUES 4 Tax increment revenues distributed from the county 2 1 Interest and investment earnings„ 3TIF Credits ....r. ..... 4 Loan/advance repayments Lease proceeds i 6 1 Repayments or return of tax increment per agreements 71 Total Revenues $ 0 $ 0 $ 0 $ 0 $ 0 $. 0 $. 0 $..._ 0 $ 0 $___...._._ o. $ �___.__._...o_. $ U $ 0 $ 0 $ 0 $ Is 0 $ 0 EXPENDITURES 8 Protect costs (other than PAYG) $ 0263 { $ 4,263 Tax increment returned to the county $ 0 0 l $ 0 Bond Payments Principal Payments for PAYG note or contract -1111111 Payments on all other TIF bonds Interest Interest on PAYG Interest on all other (TIF and Non TIF) bonds Interest on interfund loans Total Expenditures ........ $$ 0 $ 0 $ 0 f-�-o $ 0 ........... .................. $ 0 $ 0 $ 0 $ 0 $ 0 $ 4,263 $ 4,263 Revenues over (under) expenditures1 $ 0 is (4,263) 1 $ 4,263 mens tauu cnaracter um Rev & Exp Page 15 of 19 OTHER SOURCES AND USES 17Transfers in $ 0 $ 0 $ 0' 18 Transfers out $ 0 $ 0 $ 0- 19 TIF Bonds issued_(other than di refunng bonds) $ 0 $ 0 $ 0 20, Refunding TIF bonds issued $ 0 $ 0 $ 0° 1 I TIF Bonds refunded$ ._ ...................... ............. ...._.._. 0 $ 0 $ 0 22 TIF Bond discount $ 0 $ 0 $ 0 23i TIF Bond premium $ 0 $ 0 $ 0 241 Sales of property $ 0 $ 0 $ 0 25 Other (see instructions, comment required) $ 0 $ 0 $ 0 26 Total Other Sources and Uses $ 0 $ 0 $ _ `0 L2 7] Net change in tax increment balances 1 $ is (4,263) 1 $ (4,263) 28 Tax Increment balance (beginning 01/01/2015) 11 $' 0 29I Tax Increment balance (ending 12/31/2015) $ (4,263) mens tauu cnaracter um Rev & Exp Page 15 of 19 Printed 6/7/2016 Saint Jose - 10F 2-3 Bayou Blues - 2015 Annual Reportinci Form Balance Sheet LIABILITIES 10 �QPDue hnother TIF districts ---------------------------------------------------------' ill Ouehnnon-b*x/ncremendmccounts -------------------------.............. -----------........................... '... ---- �Accouma'payable -- ---- ------�----�--'---------'--�-- --' 13 Uneomedmvanmo [��l ----------------------'-------'--------------------------' Toto|L�bi|�ma Dnh�red|nOowo� �00 1 1 �$�5,zooj P11r5', ------,------------------�--'----'-------'-----------�--- �Total _Liabilities �and _Deferred Inflows _____________________ TAX INCREMENT BALANCE Total Tax Increment Balance $ 0 $ (4,263) F��| 'Total Liabilities and Tax Increment Balance _ Balance Sheet Page 1Sof19 12/31/2014 12/31/2015 ASSETS -----'---------------------------------------------' ------na�� /nv�oh Due from other TIF disthcto A ________________________..... ............ Due from non -tax increment mcuuVnt3-------------�------------� ___.......... ___�_ faxes -receivable _����� ������������� �������_���� Other receivables ����� 8 -------------------------------------------------- r �����a ........ ---................. a[�� -----T�*"��pp��-....... -' ............. ......................... ------.......... is 0 F$ 7371 LIABILITIES 10 �QPDue hnother TIF districts ---------------------------------------------------------' ill Ouehnnon-b*x/ncremendmccounts -------------------------.............. -----------........................... '... ---- �Accouma'payable -- ---- ------�----�--'---------'--�-- --' 13 Uneomedmvanmo [��l ----------------------'-------'--------------------------' Toto|L�bi|�ma Dnh�red|nOowo� �00 1 1 �$�5,zooj P11r5', ------,------------------�--'----'-------'-----------�--- �Total _Liabilities �and _Deferred Inflows _____________________ TAX INCREMENT BALANCE Total Tax Increment Balance $ 0 $ (4,263) F��| 'Total Liabilities and Tax Increment Balance _ Balance Sheet Page 1Sof19 TIF 2-3 Printed 6/7/2016 Saint Joseph - TIF 2-3 Bayou Blues - 2015 Annual Reporting Form Home 1 Overview 1 Fb-istrict _1nfoT_De_b­t11 Interfund Loans PAY_ 11 P r o i e c t Costs Transfers 1 FR—e—v —&—E x o r I 2015 Annual Disclosure Statement 1 Name of Development Authority: Saint Joseph 2 Name of Municipality: Saint Joseph St. Joseph Newsleader 07/01/2016 (Name of the Newspaper) (Date of Publication) 4 5 6 7 8; 9 10 11 12 14 i5- 16 17 18 19 The following information represents the annual disclosure of tax increment districts for the year ended December 31, 2015. Current net tax capacity Original net tax capacity Captured net tax capacity _ .......... Principal and interest payments due in 2016 .............................................................................................................................................................. Tax increment received in 2015 .............................................................................................................................................................. Tax increment expended in 2015 Month and year of first tax increment receipt Date of required decertification .................................................................................................................................................. The total increased property taxes to be paid from outside the district if fiscal disparities Option A applies* ......... TIF 2-3 Bayou Blues $2,427 Lori Bartlett $ _ 2,427 $ 0 $ 0 $ 4,263 07/2017 12/31/2042 $ 0 * The fiscal disparities property tax law provides that the growth in commercial -industrial property tax values is shared throughout the area. In a tax increment financing district, this value sharing can either result in a decrease in tax increment financing district revenue or a tax increase for other properties in the municipality depending on whether the tax increment financing district contributes its share of the growth. Amounts displayed here indicate that the district did not contribute its growth in commercial -industrial property tax values and represent the resulting increase in taxes on other properties in the City for taxes payable in 2015. Additional information regarding this district may be obtained from: Name: Lori Bartlett Address: PO Box 668 City; „ Saint Joseph State: MN Zip Code: 56374 Phone: ....................... (320) 363-7201 Email: Lbartletta_cityo Enter as 6512962551. Enter none' if no email address. ADS Page 18 of 19 TIF 3-1 Saint Joseph - TIF 3-1 Central MN Credit Union - 2015 Annual Reporting Form Printed 6/7/2016 I Home 11 Overview jj District Info II Debt II Interfund Loans II PAYG II Project Costs II Transfers II Rev & Exp II Balance Sheet II Tax Increment Financing Annual Reporting Form for the Year Ended December 31, 2015 1 TIF District Name TIF 3-1 Central MN Credit Union 2 3 Development hori Autty Saint Joseph District Type Economic Development 4 County Where TIF District is Located: Stearns �. _.....__........ 5 County Identification Number if any. i 6 _ Is the small city exception being used No 7 Is this TIF district in a fiscal disparities areas No If res under what options Not Applicable Original TIF Plan Information 9. TIF Plan Approval Date 03/16/2015 5 10 Certification Request Date 05/28/2015_ 11 .... ......... Certification Date ......... ............ ...... ................... ........ ...... ... ...... .......... .......,., ............ 06/30/2015 District Duration 2 Month and year of first receipt of tax increment (actual or anticipated): 07/2017 13 Required Decertification Date E2/31/202 TIF Plan Estimates - original Plan 03/16/2015 03/16/2015 ESTIMATED TAX INCREMENT REVENUES (from tax increment generated by the district) 14 Tax increment revenues distributed from the county _ $ 450,998 15 Interest and investment earnings $ 4,510 16 Sales/lease proceeds $ 0 17 .......s.._ ........................ ... _................................................,......................... ............................... ................ Market value homestead credit $ 0 18 ......... ................................_._..............i..........................,.._................... .............,..,..............................._..........._.. Total Estimated Tax Increment Revenues 455,508 ESTIMATED PROJECT/FINANCING COSTS (to be paid or financed with tax increment) Project costs 19 Land/building acquisition $ ' 0 20 Site improvements/preparation costs $130,000 21 ` Utilities $ ..O_ 22 Other public improvements$ � 158,267 23 Construction of affordable housing $ 0 24 ........, ........_....... Small city authorized costs, if not already included above $ 0 M26 Administrative costs 1. 11 11.11,11.11.11 $ 45,551 Estimated Tax Increment Project Costs $ 333,8181 Estimated financing costs 27 Interest expense _._._ ............................... $ 121,690 28 Total Estimated Project/Financing Costs to be Paid From Tax Increment $ 455,508 03/16/2015 ESTIMATED FINANCING 29 Total amount of bonds to be issued ....... _............... ..... _.............. _..,............... _......... ............ _........,.. _.............. ��' �$ 333, 818 j Overview Page 1 of 19 TIF 3-1 Saint Joseph - TIF 3-1 Central MN Credit Union - 2015 Annual Reporting Form Printed 6/7/2016 Home 11 Overview p District Info p Debt II Interfund Loans 11 PAYG 11 Project Costs 11 Transfers II Rev &;Exp 11 Balance Sheet 11 EIC II AC Revenues, Expenditures, and Changes in Tax Increment Balance . A.._.__.j .m- _B_ .......! l.. __.....� ..._..._ Total Through REVENUES i Tax increment revenues distributed from the county $ 0 $ 0 $ 0 2 Interest and investment earnings $ 0 $ 0 $ 0 TIF Credits $ 0 $ 0 $ 0- 4 Loan/advance repayments $ 0 $ 0 $ 0 Lease proceeds $ 0 $ 0 $ 0 6 Repayments or return of tax increment per agreements $ 0 $ 0 $ 0 Total„Revenues $ 0 $: 0 $ 0 EXPENDITURES Protect costs (other than PAYG) $ mm 0 $5,597 $ 5,597. 9 I Tax increment returned to the county $ 0� ($ $. 0 Bond Payments Principal _ 10 Payments for PAYG note or contract $ 0 $0 $ 0 M Payments on all other TIF bonds 1 $ 0�0 � Interest 12 Interest on PAYG F $ T�-- $ 0 .......... 13; Interest on all other (TIF and Non -TIF) bonds $ 0 $ 0 14 Interest on interfund loans $ 0 $ 0 Total Expenditures 1 $ 5,5971 $ 5,597 16 Revenues over (under) expenditures 1 $ 0 $ (5,59 1 $ (5,59 28 Tax Increment balance (beginning 01/01/2015) 129 Tax Increment balance (ending 12/31/2015) commems kouu unaractei $ 0 $ 0 $ 0 $ 0 $ 0 $ 0' $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0- $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ o $ o $ o Is 0 $ 0 $ 0 $ o 1 $ 0 is o ! $ 0 Is (5,597) 1 $ (5,597) $' 0 is (5,597) Rev & Exp Page 15 of 19 TIF 3-1 -l0F 3-1 Central MNCredit Union - 2015 AnnuaKRer)ortinq Form Balance Sheet Printed 6/7/2016 12/31/2014 12/31/2015 151 Deferred Inflows E16 ---------- ------------------------------------------ abilities and Deferred Inflows 1 $ 01 1$ 6,000 TAX|NCREMENTBALANCE F�� Total Tax Increment Balance E8 'Total Liabilities and Tax Increment Balance Balance Sheet Page 10of19 LIABILITIES Due toother TIF districts 11 12 ---'----------'----------------------'---------------' Due hononb 'axincrumoacuu ,�o�o '----------'-----'------................... ...... -... -........... .... ................... Accounts ... ....... --' 'payable _____________________________________ Unearned revenue ........ ........... ---------........... -.......................................................... ----------- ----'� 151 Deferred Inflows E16 ---------- ------------------------------------------ abilities and Deferred Inflows 1 $ 01 1$ 6,000 TAX|NCREMENTBALANCE F�� Total Tax Increment Balance E8 'Total Liabilities and Tax Increment Balance Balance Sheet Page 10of19 TIF 3-1 Printed 6/7/2016 Saint Joseph - TIF 3-1 Central MN Credit Union - 2015 Annual Renortina Form 2015 Annual Disclosure Statement .1 Name of Development Authority: Saint Joseph 2 Name of Municipality: Saint Joseph St. Joseph Newsleader� 07/01/2016�� (Name of the Newspaper) (Date of Publication) 4 5 6 7 8i 9 10 11 12 13 14 15 17 18 19 The following information represents the annual disclosure of tax increment districts for the year ended December 31, 2015. Current net tax capacity .......................................................................................................................... Original net tax capacity Captured net tax capacity .........................................................._ ......................._......................................_.. Principal and interest payments due in 2016 ....................................................................................................... Tax increment received in 2015 ............................................................................................................................................................... Tax increment expended in 2015 ..................... Month and year of first tax increment receipt „ Date of required decertification The total increased property taxes to be paid from outside the district if fiscal disparities Option A applies" ....................................................................... TIF 3-1 Central MN Credit Union $ � 7,460 $ 7,460 $ 0 $ 0 $ 0 $ 5,597 Email: 07/2017 12/31/2025 $ 0 " The fiscal disparities property tax law provides that the growth in commercial -industrial property tax values is shared throughout the area. In a tax increment financing district, this value sharing can either result in a decrease in tax increment financing district revenue or a tax increase for other properties in the municipality depending on whether the tax increment financing district contributes its share of the growth. Amounts displayed here indicate that the district did not contribute its growth in commercial -industrial property tax values and represent the resulting increase in taxes on other properties in the City for taxes payable in 2015. Additional information regarding this district may be obtained from: Name: Lori Bartlett Address: PO Box 668 c1­1i�ty........ ........ ........ Saint Joseph State: MN ..............:.................. Zip Code: 56374 Phone: (32 0) 363-7201 Email: LbartlettOcitvo Enter as 6512962551. Enter 'none' if no email address. B< ADS Page 18 of 19