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HomeMy WebLinkAboutORD 2014-31 - Tax Reinvestment ZoneORDINANCE NO. a O A -3 � AN ORDINANCE DESIGNATING A NONCONTIGUOUS GEOGRAPHIC AREA LOCATED BOTH WITHIN THE CITY OF GEORGETOWN AND IN THE CITY'S EXTRATERRITORIAL JURISDICTION CONSISTING OF APPROXIMATELY 594.92 ACRES OF LAND GENERALLY LOCATED EAST OF IH -35 NEAR THE INTERSECTION OF IH -35 AND WESTINGHOUSE ROAD FOR TAX INCREMENT FINANCING PURPOSES PURSUANT TO CHAPTER 311 OF THE TEXAS TAX CODE; CREATING A BOARD OF DIRECTORS FOR SUCH ZONE; CONTAINING FINDINGS AND PROVISIONS RELATED TO THE FOREGOING SUBJECT; AND PROVIDING A SEVERABILITY CLAUSE. WHEREAS, the noncontiguous parcels identified on Exhibit A (the "Zone Properties") are located both within the corporate boundaries of the City of Georgetown and in the City's extraterritorial jurisdiction and were identified in the City's 2030 Master Plan as potential growth areas for the City, provided that suitable public infrastructure could be constructed to support development as envisioned by the City's Future Land Use Plan; and WHEREAS, the Zone Properties are currently predominately open or undeveloped and, because of obsolete platting, deteriorating structures, inadequate public infrastructure, and other factors, substantially impair the growth of the City; and WHEREAS, the City Council has determined that development or redevelopment of the Zone Properties would not occur solely through private investment in the reasonably foreseeable future; and WHEREAS, the City Council of the City of Georgetown, Texas has determined that the creation of a reinvestment zone (the "Zone") on the Zone Properties by the City, as authorized by Chapter 311 of the Texas Tax Code and Article VIII, Section 1-g of the Texas Constitution, is in the best interests of the City; and WHEREAS, no more than thirty percent (30%) of the property in the Zone, excluding property that is publicly owned, is used for residential purposes; and WHEREAS, the total appraised value of taxable real property included in the Zone does not exceed fifty percent (50%) of the total appraised value of taxable real property in the City and its industrial districts; and WHEREAS, the City has prepared a preliminary reinvestment zone project and financing plan (the "Preliminary Plan"), a true and correct copy of which is attached hereto as Exhibit B and is on file with the City Secretary, which provides a list of public works and Ordinance No. cA 01 - 31 South Georgetown Tax Increment Reinvestment Zone Page 1 of 9 infrastructure improvements intended to benefit the area within and in the vicinity of the Zone; and WHEREAS, a notice of the May 27, 2014 public hearing on the creation of the proposed Zone was published on May 18, 2014 in the Williamson County Sun, a newspaper of general circulation in the City; and WHEREAS, at the public hearing on May 27, 2014 interested persons were allowed to speak for or against the creation of the Zone, its boundaries, or the concept of tax increment financing and owners of property in the Zone were given a reasonable opportunity to protest the inclusion of their property in the Zone; and WHEREAS, evidence was received and presented at the public hearing in favor of the creation of the Zone and its boundaries under the provisions of Chapter 311, Texas Tax Code; and WHEREAS, none of the owners of the Zone Properties protested the inclusion of their property in the Zone; and WHEREAS, the City has given all notices and done all other things required by Chapter 311, Texas Tax Code, or other law as a condition to the creation of the Zone; and WHEREAS, the City has not previously created any tax increment reinvestment zones or any industrial districts on the Zone Properties. NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF GEORGETOWN, TEXAS: Section 1. Findings, (a) The facts and recitations contained in the preamble of this Ordinance are hereby found and declared to be true and correct, are incorporated herein by reference as if set forth in full, and are adopted as part of this Ordinance for all purposes. (b) The City Council further finds and declares that the proposed improvements in the Zone will significantly enhance the value of all the taxable real property in and around the proposed Zone and will be of general benefit to the City. (c) The City Council further finds and declares that the Zone meets the criteria and requirements of Chapter 311 of the Texas Tax Code because: (1) The proposed Zone is predominantly open and, because of obsolete platting, deterioration of structures or site improvements, or other factors Ordinance No. a South Georgetown Tax Increment Reinvestment Zone Page 2 of 7 such as the lack of adequate public infrastructure, substantially impairs or arrests the sound growth of the City. (2) No more than thirty percent (30%) of the property in the Zone (excluding publicly owned property) is used for residential purposes; and (3) The total appraised value of taxable real property included in the Zone does not exceed fifty percent (50%) of the total appraised value of taxable real property in the City and its industrial districts; and (4) Development or redevelopment of the Zone Properties would not occur solely through private investment in the reasonably foreseeable future. (d) The City Council further finds and declares: (1) The Zone Properties comprising the Zone are noncontiguous geographic areas located both within the corporate limits of the City of Georgetown and in the City's extraterritorial jurisdiction, and are eligible for inclusion in the Zone pursuant to Section 311.003(a) of the Tax Code because development or redevelopment of the Zone Properties will not occur solely through private investment in the reasonably foreseeable future; (2) The total appraised value of taxable real property in the proposed Zone, does not exceed 50 percent (50%) of the total appraised value of taxable real property in the City and in the industrial districts created by the City; (3) The improvements proposed to be implemented in the proposed reinvestment Zone will significantly enhance the value of all taxable real property in the proposed reinvestment Zone and outside the Zone. Section 2. Designation of the Zone. That the City, acting under the provisions of Chapter 311, Texas Tax Code, including Sections 311.003(a), 311.005, and 311.006, does hereby create and designate a reinvestment zone over the Zone Properties shown on Exhibit A (which is attached hereto and incorporated herein for all purposes) to promote the development and redevelopment of the area within the Zone and surrounding areas. The Zone shall hereafter be named for identification as "Reinvestment Zone Number , City of Georgetown, Texas', and also may be referred to as the "South Georgetown Tax Increment Reinvestment Zone," and which is referred to herein as the "Zone." Section 3. Board of Directors. (a) That there is hereby created a Board of Directors for the Zone (the "Board"), which shall consist of seven (7) members. All Board members shall be appointed by the City Council. Pursuant to Section 311.009(e)(1) of the Texas Tax Code, each Board member must be at least eighteen (18) years of age and either be a resident of Williamson County or a county adjacent to Williamson County, or own real property in the Zone. Ordinance No. O X - �D\ South Georgetown Tax Increment Reinvestment Zone Page 3 of 7 (b) The Board members appointed to Positions One, Three, Five, and Seven initially shall be appointed for two (2) year terms, beginning on effective date of the Zone. The Board members initially appointed to Positions Two, Four and Six shall be appointed to one (1) year terms beginning on the effective date of the Zone. All subsequent appointments shall be for two (2) year terms. The person appointed to Board Position One is hereby designated as the Board Chair for the term beginning on the effective date of the Zone, and ending upon the expiration of the initial term of Position One. Thereafter the City Council shall annually appoint a Board member to serve as Board Chair for a term of one year beginning January 1 of the following year. The City Council authorizes the Board to elect from its members a vice chairman and such other officers as the Board sees fit. Notwithstanding the foregoing, the term of any elected official serving on the Board shall automatically expire when their term in said office ends, and the term of any City employee serving on the Board shall automatically when they no longer hold their position. (c) The Board shall comply with Chapter 551, Texas Government Code (the Open Meetings Act) and Chapter 552, Texas Government Code (regarding public records and information). The Board shall make recommendations to the City Council concerning the administration of the Zone. The Board shall prepare or cause to be prepared and adopt a final project plan and a reinvestment zone financing plan for the Zone as described in Section 311.011, Texas Tax Code, and shall submit such plan(s) to the City Council for its approval. The City, pursuant to Section 311.010(a) of the Texas Tax Code, hereby authorizes the Board to exercise all of the City's powers necessary to administer, manage or operate the Zone and to prepare the final project plan and reinvestment zone financing plan, including the submission of an annual report on the status of the Zone. Notwithstanding the generality of the foregoing, the Board is not authorized to issue tax increment bonds or notes, impose taxes or fees, exercise the power of eminent domain, give final approval to the final project plan and reinvestment zone financing plan, or enter into any agreement to dedicate, pledge, or otherwise provide for the use of revenue in the tax increment fund to pay any project costs that benefit the Zone or to construct roads, sidewalks or other public infrastructure into out of the Zone, including the cost of acquiring the real property necessary for the construction of the road, sidewalk, or other public infrastructure, and all of said powers are reserved exclusively for the City Council. In addition, the Board shall not exercise any power granted to the City by Section 311.008 of the Texas Tax Code without additional and prior written authorization from the City Council. Section 4. Duration of the Zone. That the Zone shall take effect immediately upon the passage and approval of this Ordinance, and shall continue in existence until the earlier of: (a) December 31, 2044; or (b) the date on which all project costs, reimbursement of contributions made to the Zone by the City, tax increment bonds and interest on those bonds, and all other obligations of the Zone and interest thereon, have been paid in full. Section 5. City's Tax Increment Base; Amount of City Tax Increment. That the Tax Increment Base of the City for the Zone is the total appraised value of all real property taxable Ordinance No. South Georgetown Tax Increment Reinvestment Zone Page 4 of 7 by the City and located in the Zone determined as of January 1, 2014, the year in which the Zone was designated as a reinvestment zone (the "Tax Increment Base"). The amount of the City's tax increment for a year shall be one hundred percent (100%) of property taxes levied and collected by the City for that year on the Captured Appraised Value of real property taxable by City and located in the Zone. The "Captured Appraised Value" of real property taxable by City for a year is the total appraised value of all real property taxable by the City and located in the Zone for that year, less the Tax Increment Base. Section 6. Tax Increment Fund; Limits. That there is hereby created and established a Tax Increment Fund for the Zone which may be divided into subaccounts as authorized by subsequent resolutions or ordinances. All Tax Increments, as defined herein and in the Texas Tax Code, shall be deposited in the Tax Increment Fund. Any expenditure to be made from the Tax Increment or any contract related thereto, must be approved by the City Council prior to such expenditure being made or contract being executed. The Tax Increment Fund and any subaccount shall be maintained at the depository bank of the City and shall be secured in the manner prescribed by law for funds of Texas cities. The annual Tax Increment less any amounts that are to be allocated pursuant to the Act shall be deposited directly into the Tax Increment Fund. All revenues from the sale of any tax increment bonds, notes or other obligations hereafter issued for the benefit of the Zone by the City, if any; revenues from the sale of property acquired as part of the project plan and reinvestment zone financing plan, if any; and other revenues to be used in the Zone shall be deposited into the Tax Increment Fund. Prior to the termination of the Zone, money shall be disbursed from the Tax Increment Fund only to pay "project costs," as defined by the Texas Tax Code, for the Zone, to satisfy the claims of holders of tax increments bonds or notes issued for the Zone, or to pay obligations incurred pursuant to agreements entered into by the City Council to implement the final project plan and reinvestment zone financing plan and achieve their purposes pursuant to Section 311.010(b) of the Texas Tax Code. In no event shall the amount of project costs financed directly or indirectly by the tax increment fund established for the Zone exceed FIFTY MILLION DOLLARS ($50,000,000.00). Section 7. Purpose of Zone. That the City Council hereby finds that the creation of the Zone and the expenditure of moneys on deposit in the Tax Increment Fund necessary or convenient to the creation of the Zone or to the implementation of the project plan for the Zone constitutes a program to promote local economic development and to stimulate business and commercial activity in the City. The City Council further finds that the Zone will facilitate a program of public improvements to allow and encourage the proposed development of the property in the Zone and surrounding property. Construction of the public improvements is anticipated to take place in phases over a number of years and timed in coordination with development with the Zone. Section 8. Severability. If any provision, section, subsection, sentence, clause or phrase of this Ordinance, or the application of same to any person to set circumstances, is for any reason held to be unconstitutional, void or invalid, the validity of the remaining provisions of Ordinance No.�&)A -b` South Georgetown Tax Increment Reinvestment Zone Page 5 of 7 this Ordinance or their application to other persons or set of circumstances shall not be affected thereby, it being the intent of the City Council in adopting this Ordinance that no portion hereof or regulations connected herein shall become inoperative or fail by reason of any unconstitutionality, voidness or invalidity of any portion hereof, and all provisions of this Ordinance are declared severable for that purpose. Section 9. Open Meetings. It is hereby found, determined and declared that a sufficient written notice of the date, hour, place and subject of the meeting of the City Council at which this Ordinance was adopted was posted at a place convenient and readily accessible at all times to the general public at the City Hall of the City for the time required by law preceding its meeting, as required by the Open Meetings Law, Texas Government Code, Ch. 551, and that this meeting has been open to the public as required by law at all times during which this Ordinance and the subject matter hereof has been discussed, considered and formally acted upon. The City Council further ratifies, approves and confirms such written notice and the contents and posting thereof. Section 10. List of Exhibits. The following exhibits are hereby adopted as part of this Ordinance: Exhibit A Map of Zone Properties included in the Zone boundaries Exhibit B Preliminary Project Plan and Financing Plan (including exhibits thereto) READ, CONSIDERED, PASSED AND APPROVED ON FIRST READING by the City Council of Georgetown at a regular meeting on May 27, 2014, at which a quorum was present and for which due notice was given pursuant to Section 551.001, et. seq. of the Texas Government Code. READ, CONSIDERED, PASSED AND APPROVED ON SECOND AND FINAL READING by the City Council of Georgetown at a regular meeting on Tune 10, 2014 at which a quorum was present and for which due notice was given pursuant to Section 551.001, et. seq. of the Texas Government Code. PASSED AND APPROVED on first reading on the 271h day of May, 2014. PASSED AND APPROVED on second reading on the 10th day of June, 2014. CITY OF GEORGETOWN, TEXAS Ordinance No. D 1 - 3 \ South Georgetown Tax Increment Reinvestment Zone Page 6 of 7 r I/ Dale Ross Mayor, City of Georgetown, Texas APPROAST FOR By: Bridget Chapm n City Attorney Ordinance No. _Alm -b\ South Georgetown Tax Increment Reinvestment Zone Page 7 of 7 EXHIBIT A oQ Zip ve* ilfi7ldfik�20h.el GEORGETOWN �T'18-4 TEXAS ` . Or `;� NN X 0 South Georgetown TIRZ Ordinance No. kA -p\ South Georgetown Tax Increment Reinvestment Zone EXHIBIT A -- MAP OF ZONE PROPERTIES EXHIBIT B See attached document entitled: PRELIMINARY PROJECT PLAN AND FINANCING PLAN CITY OF GEORGETOWN TAX INCREMENT REINVESTMENT ZONE NO. "SOUTH GEORGETOWN TAX INCREMENT REINVESTMENT ZONE" Ordinance No. otOl 'J\ South Georgetown Tax Increment Reinvestment Zone PRELIMINARY PROJECT PLAN AND FINANCING PLAN CITY OF GEORGETOWN TAX INCREMENT REINVESTMENT ZONE NO. "SOUTH GEORGETOWN TAX INCREMENT REINVESTMENT ZONE" Date Prepared: May 20, 2014 PRELIMINARY PROJECT AND FINANCING PLAN SOUTH GEORGETOWN TAX INCREMENT REINVESTMENT ZONE TABLE OF CONTENTS I. INTRODUCTION II. PROJECT PLAN A. Existing Uses and Conditions (§311.011(b)(1)) B. Proposed Uses and Conditions (§ 311.011(b)(1)) C. Proposed Changes of the City's Zoning Ordinances, the Comprehensive and Master Plans of the City, Building Codes, or Other City Ordinances, and/or the Subdivision Rules and Regulations of the County (§ 311.011(b)(2)) D. Estimated Non -Project Costs (§ 311.011(b)(3)) E. Relocation (§ 311.011(b)(4)) I_I��0hL,19[0191 i W.W1 A. Estimated Project Costs (§ 311.011(c)(1)) 8 B. Kind, Number, and Location of Proposed Public Improvements to be 10 Financed by the Zone (§ 311.011(c)(2)) C. Economic Feasibility (§ 311.011(c)(3)) 10 D. Estimate of Bonded Indebtedness to be Incurred (§ 311.011(c)(4)) 10 E. Estimated Time of Incurring Monetary Obligations (§ 311.011(c)(5)) 11 F. Method of Financing/Sources of Revenue for Project Costs I 1 (§ 311.011(c)(6)) G. Current Appraised Value (§ 311.011(c)(7)) 12 H. Estimated Captured Appraised Value (§ 311.011(c)(8)) 12 I. Duration of the Zone (§ 311.011(c)(9)) 12 IV. BOARD OF DIRECTORS OF THE ZONE 13 Exhibit List 14 I. INTRODUCTION The Georgetown City Council desires to create the "City of Georgetown Tax Increment Reinvestment Zone No. _" (a/k/a the "South Georgetown Tax Increment Reinvestment Zone") (the "Zone") over approximately 594.92 non-contiguous acres of land located in the City's southeast commercial quadrant generally situated east of IH - 35 near its intersection with Westinghouse Road to ensure quality commercial/mixed use development that furthers the City's vision for being the City of Excellence. The Zone includes properties abutting the future Bass Pro Shop and the existing Premium Outlet Mall in the City of Round Rock. Some of the tracts of land included the Zone are inside the City of Georgetown's corporate city limits and others are in the City's extraterritorial jurisdiction, but all are currently mostly vacant and undeveloped. The Zone properties located within the City limits have appropriate zoning, are in a key growth corridor for the City, and, if certain public improvements are constructed, and have the potential to become productive and generate quality development in the area that will promote economic expansion within this corridor and create high paying jobs. The major obstacle to development of the land in and near the Zone has been the lack of adequate sewer and transportation infrastructure. The City Council has determined that creation of the Zone will facilitate construction of the public infrastructure necessary to develop the land within and near the Zone to meet the goals and objectives envisioned within the City's 2030 Comprehensive Plan as a major employment/mixed use center. To spur land development within and near the Zone, the City intends to use the tax increment fund created for the Zone to finance construction by the City of the public infrastructure on the schedule set forth in this Plan. However, if the timing of private development is such that the public infrastructure needs to be constructed sooner than stated in the City's construction schedule, the City may either accelerate its construction schedule to meet the need, or allow the private developers to construct the public infrastructure improvements and may use the tax increment fund to reimburse the developers for the actual costs of such construction, as the City Council may in its sole discretion determine. Alternatively, if the Zone Board, Georgetown Transportation Enhancement Corporation, or Georgetown Economic Development Corporation make expenditures or issue bonds or other obligations for the benefit of the Zone, the Zone tax increment fund may be also be used to reimburse those entities for such uses of funds. The public infrastructure anticipated to be financed by the Zone and the City's preliminary construction schedule are described in Sections IIIA. and III.B of this plan. Preliminary Project Plan and Financing Plan City of Georgetown Tax Increment Reinvestment Zone No. a/k/a South Georgetown Tax Increment Reinvestment Zone Page 3 of 15 The types of private development that are expected to occur within the Zone are described in Section II.B and II. D of this plan. The total estimated capital investment in the Zone is expected to be $100,000,000. Preliminary Project Plan and Financing Plan City of Georgetown Tax Increment Reinvestment Zone No. a/k/a South Georgetown Tax Increment Reinvestment Zone Page 4 of 15 II. PROJECT PLAN A. Existing Uses and Conditions ( §311.011(b)(1)) The City intends to designate approximately 597.62 non-contiguous acres of land as the "City of Georgetown Tax Increment Reinvestment Zone No. " a/k/a "South Georgetown Tax Increment Reinvestment Zone" (Zone). Exhibit A is a chart showing the acreage, parcel number, current owner, and other information for each parcel of land to be included in the Zone prepared from Williamson County Tax Appraisal District records as of April 15, 2014. Exhibit A shows that the total appraised value of taxable real property in the Zone is approximately $18.5 Million, and does not exceed $2.3 Billion (i.e., does not exceed 50% of the value of taxable property within the City and its industrial districts). Exhibit B is a map showing the vicinity and boundaries of the parcels in the Zone, as well as the current uses and conditions of the property in the Zone. As can be seen from Exhibit B, most of the land within the Zone is predominantly open or undeveloped and, because of obsolete platting, deterioration of structures or site improvements, lack of adequate public infrastructure and other factors, substantially impairs or arrests the sound growth of the City. The existing improvements within the Zone are summarized below: WCAD Parcel # Acres Improvement Comments R524192 13.1 Apartments Under construction R325587 10.893 2 commercial buildings Toolman Corporation R039948 1.0 Single Family Residence (built 1929) New Westinghouse Investors LLC R091171 2.849 Small office building (service garage, built 1975) Service King R314665 0.25 Mobile home R314225 0.25 Single Family Residence (built 1987) R039939 1 Mobile Home R039947 10 Barn, outbuilding Preliminary Project Plan and Financing Plan City of Georgetown Tax Increment Reinvestment Zone No. a/k/a South Georgetown Tax Increment Reinvestment Zone Page 5 of 15 B. Proposed Uses and Conditions (§ 311.011(b)(1)) The purpose of the Zone is to facilitate the construction of wastewater and transportation improvements inside and outside of the Zone in the vicinity of the intersection of IH -35 and Westinghouse Road. It is anticipated that once the public infrastructure improvements are in place, the property in and around the Zone will be developed consistently with the City's 2030 Comprehensive Plan and Future Land Use Plan, which calls for "Regional Commercial" development at the IH-35/Westinghouse Road node, "High Density Residential" in areas on the southern boundary and on the eastern side of the Zone, "Mixed use Community" for a portion of the Zone south of Westinghouse Road, and "Employment Center" for the remainder of the land in the Zone. The proposed uses and conditions of the Land in the Zone are shown on Exhibit C. As described above, it is anticipated that once adequate public infrastructure is in place, the property in and around the Zone will be developed with a primary goal to ensure a high-quality "brandable" development that includes commercial, retail and other types of uses, to create an employment center resulting in high paying jobs for the local economy. The public works and public infrastructure improvements anticipated to be constructed within and outside of the Zone are described on Exhibit D (Zone Projects). The general locations of the Zone Projects are shown by sketch on Exhibit E. It is anticipated that the Zone Projects will be constructed by the City as debt is issued on the schedule set forth in Exhibit F (Zone Project Schedule) and financed directly or indirectly by the tax increment fund created for the Zone. Alternatively, if development of land within or near the Zone proceeds on a faster schedule and triggers a sooner need for some or all of the Zone Projects, the City Council may, in its sole discretion, accelerate the Zone Project Schedule, or allow private developers to construct the required Zone Projects and be reimbursed from the Zone's tax increment fund on a schedule determined by the City Council. Once constructed, all Zone Projects will be transferred to the City for ownership and maintenance. C. Proposed changes of the City's zoning ordinances, the Comprehensive Plan and Master Plans of the City, building codes, or other City ordinances, and/or the subdivision rules and regulations of the County (§ 311.011(b)(2)) The current municipal ordinances and agreements affecting property in the Zone include the following: all federal, state and local laws, ordinances, orders, specifications, standards, and regulations pertaining and applicable to the development of the land in the Zone, including, without limitation, the Texas Commission on Preliminary Project Plan and Financing Plan City of Georgetown Tax Increment Reinvestment Zone No. a/k/a South Georgetown Tax Increment Reinvestment Zone Page 6 of 15 Environmental Quality laws and rules for construction over the Edwards Aquifer Recharge Zone; the City's Code of Ordinances, Unified Development Code, Construction Specifications and Standards, Drainage Criteria Manual, Building Codes, Fire Codes, Inspection Guidelines, and Development Manual; and plans and specifications for the Zone Projects. It is also anticipated that the City will enter into an agreement with Westinghouse Road Development Group, LLC for construction, in conjunction with the City, of some of the Zone Projects. D. Estimated Non -Project Costs (§ 311.011(b)(3)) The Non -Project costs associated with development of land within the Zone consist of expenditures made by private parties to develop land within the Zone in accordance with the City's applicable master plans, building and development ordinances, and construction standards. The total private investment in the Zone is estimated to be approximately $500,000,000. E. Relocation (§ 311.011(b)(4)) No residential relocation will be required as a part of the creation of the Zone. Less than thirty percent (30%) of the property in the Zone is used for residential purposes. Preliminary Project Plan and Financing Plan City of Georgetown Tax Increment Reinvestment Zone No. _ a/k/a South Georgetown Tax Increment Reinvestment Zone Page 7 of 15 III. FINANCING PLAN A. Estimated Project Costs (§ 311.011(c)(1)) The estimated costs for the Zone Projects are the expenditures estimated to be made and the monetary obligations expected to be incurred for the benefit of the land inside and outside of the Zone related to the design and construction of the Zone Projects, plus all other costs incidental to those expenditures and obligations and all other costs within the meaning of "Project Cost" as that term is defined in Section 311.002 of the Texas Tax Code (Zone Project Costs). The City expects to construct the Zone Projects in compliance with the Zone Project Schedule and to finance the Zone Project Costs through the issuance of bonds or other obligations secured directly or indirectly by the tax increment generated by development in the Zone. It is anticipated that the City would issue any such debt obligations, but it is possible that the Georgetown Transportation Enhancement Corporation and/or the Georgetown Economic Development Corporation might contribute revenues or issue obligations for the benefit of the Zone. The City (and GTEC and/or GEDCO) also expects to be reimbursed for any and all costs qualifying as Zone Project Costs from the tax increment fund created for the Zone. If private developers require some or all of the Zone Projects to be constructed in advance of the Zone Project Schedule in order to facilitate development in the Zone, the City Council, in its sole discretion, may choose to amend the Zone Project Schedule to accelerate construction of the Zone Projects by the City, or enter into agreements with private developers to fund the actual cost of some of the Zone Projects, which reimbursement agreements may or may not rely in whole or in part on the tax increment fund established for the Zone or on tax increment financing. The types of Zone Project Costs include all costs associated with the Zone Projects as well as all those costs defined in Section 311.002 of the Tax Code (whether or not specifically described below), including, without limitation, the following: 1. capital costs, including the actual costs of the design, construction, operation, maintenance, repair, alteration, reconstruction, financing, and all other costs associated with Zone Projects and the and the actual costs of the acquisition of land and equipment and the clearing and grading of land for the Zone Projects; 2. the actual costs of the acquisition, demolition, alteration, remodeling, repair, or reconstruction of existing buildings, structures, and fixtures; 3. the actual costs of the remediation of conditions that contaminate public or private land or buildings; Preliminary Project Plan and Financing Plan City of Georgetown Tax Increment Reinvestment Zone No. a/k/a South Georgetown Tax Increment Reinvestment Zone Page 8 of 15 4. the actual costs of the demolition of public or private buildings; 5. the actual costs of the acquisition of land and equipment and the clearing and grading of land; 6. financing costs, including all interest paid to holders of evidences of indebtedness or other obligations issued to pay for project costs and any premium paid over the principal amount of the obligations because of the redemption of the obligations before maturity; 7. real property assembly costs; 8. professional service costs, including those incurred for architectural, planning, engineering, and legal advice and services; 9. imputed administrative costs, including reasonable charges for the time spent by employees of the City in connection with the implementation of a project plan; 10. organizational costs, including the costs of conducting environmental impact studies or other studies, the cost of publicizing the creation of the zone, and the cost of implementing the project plan for the zone; 11. interest before and during construction and for one year after completion of construction, whether or not capitalized; 12. the cost of operating the reinvestment zone and project facilities; 13. the amount of any contributions made by the City, GEDCO, or GTEC from general revenue or the issuance of bonds or other obligations for the implementation of the project plan; 14. the costs of school buildings, other educational buildings, other educational facilities, or other buildings owned by or on behalf of a school district, community college district, or other political subdivision of this state; 15. payments made at the discretion of the City Council that the City Council finds necessary or convenient to the creation of the Zone or to the implementation of the project plans for the Zone; and 16. all other costs allowed under Chapter 311 of the Texas Tax Code. In addition, pursuant to Tax Code § 311.010(b), the City Council may enter into agreements as the City Council considers necessary or convenient to implement this project plan and reinvestment zone financing plan and achieve their purposes. An agreement may provide for the regulation or restriction of the use of land by imposing conditions, restrictions, or covenants that run with the land. An agreement may also dedicate, pledge, or otherwise provide for the use of revenue in the tax increment fund to pay any project costs that benefit the Zone, including project costs relating to the remediation of conditions that contaminate public or private land or buildings, or the construction of a road, sidewalk, or other public infrastructure in or out of the Zone, including the cost of acquiring the real property necessary for the construction of the road, sidewalk, or other public infrastructure. An agreement may also dedicate revenue Preliminary Project Plan and Financing Plan City of Georgetown Tax Increment Reinvestment Zone No. _ a/k/a South Georgetown Tax Increment Reinvestment Zone Page 9 of 15. from the tax increment fund to pay the costs of providing areas of public assembly in or out of the Zone. All such costs, as well as all other costs described in this section and all costs defined as "project costs" in Chapter 311 of the Texas Tax Code are hereby declared to be Zone Project Costs. B. Kind, Number, and Location of Proposed Public Improvements to be Financed by the Zone (§ 311.011(c)(2)) The kind and number of public improvements to be financed by the Zone are described on Exhibit D. The general locations of the proposed public improvements to be financed by the Zone are shown on Exhibit E. C. Economic Feasibility (§ 311.011(c)(3)) The City performed a preliminary Economic Feasibility Study, which is attached hereto as Exhibit F. The Study concludes that, if the Zone exists through 2044, and assuming a 1% appreciation in Assessed Valuation after build -out, the Zone is expected to have $745 Million in development of Assessed Valuation. Cost estimates for water, wastewater, and roadway improvements in the Zone range from $6.2 Million to $28 Million. D. Estimated Amount and Timing of Bonded Indebtedness to be Incurred (§ 311.011(c)(4) and § 311.011(c)(5)) In accordance with the ordinance establishing the Zone, the Zone is not authorized to finance more than a total of $50 Million in Project Costs. Project debt is expected to be issued by the City (in the form of utility revenue bonds or Certificates of Obligation), the Georgetown Transportation Enhancement Corporation (for roadway projects eligible for funding by GTEC under Chapter 505 of the Local Government Code and the ballot language creating GTEC), or the Georgetown Economic Development Corporation (for infrastructure projects eligible for funding by GEDCO under Chapter 504 of the Local Government Code). It is also assumed that the Zone Fund can only be used to support one-half the costs of Rabbit Hill Road, Westinghouse Road, and Blue Springs Road Extension. Based on those assumptions (and on other assumptions described in more detail in Exhibit F), the anticipated debt issuance schedule is as follows: Preliminary Project Plan and Financing Plan City of Georgetown Tax Increment Reinvestment Zone No. a/k/a South Georgetown Tax Increment Reinvestment Zone Page 10 of 15 Item Cost Entity Year Rate Term Debt Service Payment Lift Station $1,500,000 CITY 2014 5% 20 $123,974.80 Force Main $900,000 CITY 2014 5% 20 $74,384.88 Gravity Sewer Interceptor $5,300,000 CITY 2016 5% 20 $438,044.28 Oakmont Drive Ext. $6,200,000 GTEC 2015 5% 20 $512,429.16 Blue Springs Road Ext. * $1,900,000 GTEC 2019 5% 20 $157,034.74 Rabbit Kill Road* $4,300,000 GTEC 2017 5% 20 $355,394.42 Westinghouse Road Repair & Maint. * $7,500,000 GTEC 2017 5% 20 $619,873.99 New Elevated Storage Tank $1,800,000 CITY 2016 5% 20 $148,769.76 Electric Utility Ext. $5,600,000 CITY 2014 5% 20 $462,839.24 * costs shotivn are one-half of estimated costs E. Estimated Time of Incurring Costs or Other Monetary Obligations (§ 311.011(c)(5) ) In addition to the debt issuances described above, some Zone Project Costs will be ongoing, such as administrative and oversight costs. If private developers construct any of the Zone Projects shown on Exhibit D, the estimated time of incurring costs or monetary obligations related to those projects will be sooner than shown on the Zone Project Schedule. For example, if an agreement between the City and Westinghouse Road Development Group, LLC is approved, private developers may construct the Westinghouse Road Interceptor and the City may construct the Lift Station and Force Main on a schedule set forth in that agreement and on terms acceptable to the City Council. F. Method of Financing/Sources of Revenue for Project Costs (§ 311.011(c)(6)) The City has agreed to participate in the Zone to the extent of One Hundred Percent (100%) of the City's Tax Increment. The "City's Tax Increment" is equal to the property taxes levied by the City on property in the Zone for each tax year during the term of the Zone on the Captured Appraised Value. The "City's Captured Appraised Value" of real property taxable by the City for a year is the total appraised value of all real property taxable by the City and located in the Zone for that year less the "Tax Increment Base." The "City's Tax Increment Base" is the total appraised value of all real property taxable by the City and located in the Zone determined as of January 1, 2014, the year in which the Zone was designated as a reinvestment zone. In no event is the tax increment fund established for the Zone authorized to finance, directly or indirectly more than a total of $50 Million in Project Costs. Current projections for the tax increment fund for the Zone are included in Exhibit F. Preliminary Project Plan and Financing Plan City of Georgetown Tax Increment Reinvestment Zone No. _ a/k/a South Georgetown Tax Increment Reinvestment Zone Page 11 of 15 The City (and/or GTEC and GEDCO) anticipates issuing bonds, certificates of obligation or limited tax notes to finance the Zone Project Costs, and to secure those obligations directly or indirectly with monies in the tax increment fund created for the Zone. The estimated time and amounts of debt issuances necessary to meet construct the Zone Projects in compliance with the Zone Project Schedule is discussed in Section E, above, and in Exhibit F. G. Current Appraised Value (§ 311.011(c)(7)) The current appraised value for taxable real property in the Zone (as of April 15, 2014)) is shown on Exhibit A. H. Estimated Captured Appraised Value (§ 311.011(c)(8)) The financing plan will be implemented in part through the Zone's ability to capture and utilize incremental ad valorem tax revenue generated from real property in the Zone, known as the "captured appraised value." The base value, from which the captured appraised value will be calculated, is the total assessed taxable value of all property within the Zone on January 1, 2014, as shown on the rolls of the WCAD. An estimate of the captured appraised value in each year of the projected life of the Zone is included in Exhibit F. I. Duration of the Zone (§ 311.011(c)(9)) The Zone is intended to take effect immediately upon the passage and approval of the ordinance creating the Zone, and to continue in existence until the earlier of: (a) December 31, 2044; or (b) the date on which all project costs, reimbursement of contributions made to the Zone by the City, GEDCO or GETC, tax increment bonds and interest on those bonds, and all other obligations of the Zone and interest thereon, have been paid in full. Preliminary Project Plan and Financing Plan City of Georgetown Tax Increment Reinvestment Zone No. a/k/a South Georgetown Tax Increment Reinvestment Zone Page 12 of 15 IV. Board of Directors of the Zone The Zone is to be created by the City on its own motion. Therefore, the composition of the board will be as stated in Section 311.009 of the Texas Tax Code. That section provides that the board of directors must consist of at least five and not more than 15 members, unless more than 15 members are required to satisfy the requirements of the Tax Code. Each taxing unit (other than the City) that levies taxes on real property in the zone may appoint one member of the board if the taxing unit has entered into a written agreement with the City approving the payment of all or part of the tax increment produced by the unit into the tax increment fund for the Zone. A unit may waive its right to appoint a director. The City Council may appoint not more than 10 directors to the board; except that if there are fewer than five directors appointed by taxing units other than the City, the City Council may appoint more than 10 members as long as the total membership of the board does not exceed 15. It is recommended that the Zone Board of Directors be comprised of no more than seven (7) members. Preliminary Project Plan and Financing Plan City of Georgetown Tax Increment Reinvestment Zone No. a/k/a South Georgetown Tax Increment Reinvestment Zone Page 13 of 15 Exhibit List: Exhibit A - Chart showing parcel ID, landowner name, and current appraised value of land within the Zone Exhibit B - Aerial map showing Zone boundaries and current land use conditions Exhibit C - Map showing proposed development in the Zone Exhibit D - Zone Projects and Estimated Costs Exhibit E- Map Showing Location of Zone Projects Exhibit F -Economic Feasibility Study Preliminary Project Plan and Financing Plan City of Georgetown Tax Increment Reinvestment Zone No. a/k/a South Georgetown Tax Increment Reinvestment Zone Page 14 of 15 LU u z LLJ Of u LU LU O O O O O O O O O O O O O O O O O O O O O O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o a o 0 0 o t Ln 0 0 0 o1 o to vi o V0 Li o 0 00 o o ld 0 c-, ll to 0l N N H lD V00 W l0 o M 0) O ro lD 00 O Ol N M m L4 O) 0) M to lD N tf) O O O O rl N0 n O H O N lD n ri m al [t 0 r rl 0 Cm 00 .-1 d' H 0 O 0 1-1 d` LI) V 00 O) Cl) 0) lD m ri r i m O N lh O -4 N N L) 00 M m .-1 in v} m tR r lf} i m i/? v- r, V} Ln VT -I V} N r-1 v> M [n• o N n m +n N V} <n N V). r, M Vt M ri O O 0 0 0 O O O O O O O O O O O O O O O O O O O 0 0 0 O O O O O O O O O O O 0 0 0 O O O O O i -i to tD to D) n n N ul ri l0 O V 00 O 00 lD O O O m m O w rl r -I O 00 O w Ol N Vl M M rl w V) O 00 to O n to In N to W W N li lD VT V m O) ri O) lD H V V} ID H O iV ® tD h vl M cn O n ti O m W' i!T N N rl) to V 00 O) O) W M r- VT M0 N N H NLD VT N W N i/} {/} rl V} M N V4 i/} rl V} N l/} N c -I i/? 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Ln %D Pa N N N N N N N m fn m m Pn Pn Wt m Lo N r C N (6 O a� �Co Co �r (a ff} N -u-J W W c O 2 U O T 9 i Cq MIRAVAL LOOP ® � C O (n C 0 �O\ CERVINIA ®R 0 c� N M I N O 6- (a O E Q N L O � m W C N O z c {- a3 C� x �- W _T �U O (B O O ca cc U N U J i Cq MIRAVAL LOOP ® � C O (n C 0 �O\ CERVINIA ®R 0 c� N M I N O 6- (a O E Q N L O � m W C N O z c {- a3 C� x �- W EXHIBIT D Estimated Cost Rem General Description 12024 dollars) 48,700,000 Regional wastewater lift station generally located near the Round Rock -Georgetown border, just east Lift Station of the proposed Oakmont Drive extension $ 1,500,000 alignment - currently estimated at 1.0-1.5MGD Pressurized wastewater line serving the proposed Force Main regional lift station - currently estimated at 6,000 $ 900,000 linear feet of 10" force main Gravity sewer interceptor extension connecting to existing citigroup sewer stub -out - currently Gravity Sewer Interceptor estimated at approximately 19,500 LF of 12-15-18- $ 5,300,000 24" - includes design and ROW acquistion costs Roadway extension from existing Round Rock Oakmont Drive north connecting to existing Oakmont Drive Extension Georgetown Rabbit Hill Road - price includes $ 6,200,000 roadway, drainage, and ROW estimates Roadway extension adjacent to Madison mixed use development. Current estimate includes construction only - no ROW acquisition, drainage, or bridge (for creek crossing north of Madison Blue Springs Road Extension mixed use development) costs included. Also, $ 3,800,000 current estimate does NOT connect to Inner Loop/Blue Ridge. Roadway widneing to major collector status Rabbit Hill Road Westinghouse to Inner Loop - including roadway $ 8,600,000 construction, drainage, and ROW acqusition Two options - minor arterial rebuild (4 lanes) Westinghouse Road Repair & $8MM or major arterial rebuild (6 lanes) $15MM. $ 15,000,000 Maintenance Prices include roadway construction, drainage, and ROW acquitsion Rabbit Hill elevated storage tank to improve New Elevated Storage Tank pressure and flow to the area - currently estimated $ 1,800,000 at 1.25 million gallons Drainage infrastructure - inlets, storm drain piping, Included in Stormwater 8i Drainage culverts, bar ditches associated with area road individual road Improvements projects estimates Underground improvements & extension for Electric Utility Extensions Oakmont Drive extension assuming no developer $ 5,600,000 contribution Right -of -Way Acquisition Typically included in specific project Included above Zone Administration Costs Unknown Unknown 48,700,000 EXHIBIT F to PRELIMINARY TIRZ PROJECT PLAN AND FINANCING PLAN Economic Feasibility Study Zone Description: The proposed Tax Increment Reinvestment Zone (Zone) is approximately 594.92 acres in total size and located in the southeastern part of the City of Georgetown, TX, east of I-35, both north and south of Westinghouse Road. This area is entirely within Williamson County. This Zone in just north of an existing residential subdivision, and also borders the undeveloped part of the existing Round Rock Premium Outlet Mall that is expected to be anchored by a Bass Pro Shop. Most of the land in the Zone is currently vacant. The Zone is expected to continue in existence until the earlier of: (a) December 31, 2044; or (b) the date on which all project costs, reimbursement of contributions made to the Zone by the City, tax increment bonds and interest on those bonds, and all other obligations of the Zone and interest thereon, have been paid in full. However, in no event shall the Zone be authorized to finance more than $50,000,000 in Project Costs. The Zone is expected to have approximately $573,000,000 in development of Assessed Valuation. Per the ordinance creating the Zone, the Zone is not authorized to finance, directly or indirectly, more than FIFTY MILLION DOLLARS ($50,000,000.00) in project costs. Project Plan: The Project Costs are described on Exhibit D to the Project Plan and Financing Plan (Plan) and include both upgrades to existing infrastructure and new infrastructure, with a total estimated cost of approximately $48,700,000. 1) For water service, improvements will include a major lift/force main for wastewater to serve the eastern portion of the zone, a gravity sewer interceptor, and a new elevated storage tank. 2) For streets, improvements will include linking Oakmont Drive to Westinghouse Road to provide access to the Round Rock Outlet area, extending Blue Springs Road to Westinghouse for North/South access, expansion of Rabbit Hill Road, and upgrading/repairing Westinghouse Road to handle the increased traffic flow for the area. 3) Other improvements and costs include extending electric lines, acquiring right of way, minor stormwater/drainage improvements, and Zone administration and financing costs. Economic Feasibility Study South Georgetown Tax Increment Reinvestment Zone Page 1 EXHIBIT F to PRELIMINARY TIRZ PROJECT PLAN AND FINANCING PLAN Finance Plan: The Plan includes estimated construction costs for the planned infrastructure, along with an estimated debt service cost (assumed to be 5.0% for a term of 20 years), and the estimated amount of the City's tax increment to be deposited into the Zone Fund on an annual basis, assuming 1% growth. The Plan assumes that debt will be issued to fund the Project Costs by the City (or by the Georgetown Transportation Enhancement Corporation or the Georgetown Economic Development Corporation, or any other authorized entity, as applicable) and that the issuing entity will be fully reimbursed for all for all debt issuance costs from the tax increment fund created for the Zone. If debt is not issued and City (or GTEC and/or GEDCO) funds are used to fund any Project Costs, it is also intended that monies from the tax increment fund created for the Zone will be used to reimburse the City (or GTEC and/or GEDCO) for such expenditures. The Plan also assumes that the Zone Fund will only be used to support one-half the costs of Rabbit Hill Road, Westinghouse Road, and Blue Springs Road Extension, and that the Zone will not be financing more than $50,000,000 in Project Costs. The Plan provides that debt for the projects will be issued when the City is ready to commence building the infrastructure. The Plan projects that for most of the life of the Zone the Debt Service Coverage Ratio will be below 1.5x, with only the first 4 years below 1.0x. Assumptions of the Economic Feasibility Study_ 1) Debt is expected to be issued on the following schedule by the following entities: Item Cost Entity Year Rate Term Payment Lift Station $1,500,000 CITY 2014 5% 20 $123,974.80 Force Main $900,000 CITY 2014 5% 20 $74,384.88 Gravity Sewer Interceptor $5,300,000 CITY 2016 5% 20 $438,044.28 Oakmont Drive Ext. $6,200,000 GTEC 2015 5% 20 $512,429.16 Blue Springs Road Ext, * $1,900,000 GTEC 2019 5% 20 $157,034.74 Rabbit Hill Road* $4,300,000 GTEC 2017 5% 20 $355,394.42 Westinghouse Road Repair& Maint.* $7,500,000 GTEC 2017 5% 20 $619,873.99 New Elevated Storage Tank $1,800,000 CITY 2016 5% 20 $148,769.76 Electric Utility Ext. $5,600,000 CITY 2014 5% 20 $462,839.24 * costs shown are one-half of estimated costs Economic Feasibility Study South Georgetown Tax Increment Reinvestment Zone Page 2 EXHIBIT F to PRELIMINARY TIRZ PROJECT PLAN AND FINANCING PLAN 2) All properties in the Zone are expected to appreciate at 1% APR after build out. Any apartments constructed in the Zone are assumed to drop in value after their first year based on information provided by the Williamson County Appraisal District. The build out of the properties within the Zone is expected to reflect the following uses and build -out schedule (where "Year" means the calendar year in which the tax increment is expected to be generated from the development based on the Appraised Value (AV) shown): Year Camfir U(50NM) Retail (98MM) ( 1E" APTS(55MM) Mdatial(17" 1�tid(17 uie 2014 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 2015 $ 0 $20,000,000 $33,200,000 $ 0 $34,800,000 $34,800,000 $ 0 2016 $ 0 $46,000,000 $66,400,000 $ 0 $69,600,000 $69,600,000 $ 0 2017 $ 0 $72,000,000 $99,600,000 $ 0 $104,400,000 $104,400,000 $ 0 2018 $ 0 $98,000,000 $132,800,000 $55,000,000 $139,200,000 $139,200,000 $5,000,000 2019 $12,500,000 $98,000,000 $166,000,000 $41,250,000 $174,000,000 $174,000,000 $10,000,000 2020 $25,000,000 $98,000,000 $166,000,000 $41,250,000 $174,000,000 $174,000,000 $15,000,000 2021 $37,500,000 $98,000,000 $166,000,000 $41,250,000 $174,000,000 $174,000,000 $20,000,000 2022 $50,000,000 $98,000,000 $166,000,000 $41,250,000 $174,000,000 $174,000,000 $25,000,000 2023 $50,000,000 $98,000,000 $166,000,000 $41,250,000 $174,000,000 $174,000,000 $30,000,000 Findings: Based on the above -stated assumptions, along with the other information in the Plan, it is expected that the Zone Fund will be able to be used to begin reimbursing the debt -issuing entity beginning in 2015. The cash flow is expected to be more than enough to cover all modeled debt payments and financing costs, and also allow for the option of paying down debt obligations early, or issuing more debt. Economic Feasibility Study South Georgetown Tax Increment Reinvestment Zone Page 3 EXHIBIT F part 2 Year Beginning Fund Bal. TIRZ Rev Debt Pmts Ending Fund Bal DSC Sales tax Rev 1% 2014 $0 $0 $0 $0 - $0 2015 $0 $539,706 $661,199 ($121,493) 0.82 $15,378 2016 ($121,493) $1,105,782 $1,173,628 ($189,339) 0.94 $30,756 2017 ($189,339) $1,671,858 $1,760,442 ($277,923) 0.95 $46,134 2018 ($277,923) $2,501,634 $2,735,711 ($512,000) 0.91 $61,513 2019 ($512,000) $2,969,921 $2,735,711 ($277,789) 1.09 $76,891 2020 ($277,789) $3,046,834 $2,892,745 ($123,700) 1.05 $92,269 2021 ($123,700) $3,123,746 $2,892,745 $107,301 1.08 $107,647 2022 $107,301 $3,200,659 $2,892,745 $415,214 1.i1 $123,025 2023 $415,214 $3,222,634 $2,892,745 $745,103 1.11 $125,486 2024 $745,103 $3,222,634 $2,892,745 $1,074,991 1.11 $127,995 2025 $1,074,991 $3,222,634 $2,892,745 $1,404,879 1.11 $130,555 2026 $1,404,879 $3,222,634 $2,892,745 $1,734,768 1.11 $133,166 2027 $1,734,768 $3,222,634 $2,892,745 $2,064,656 1.11 $135,830 2028 $2,064,656 $3,222,634 $2,892,745 $2,394,545 1.11 $138,546 2029 $2,394,545 $3,222,634 $2,892,745 $2,724,433 1.i1 $141,317 2030 $2,724,433 $3,222,634 $2,892,745 $3,054,322 1.11 $144,143 2031 $3,054,322 $3,222,634 $2,892,745 $3,384,210 1.11 $147,026 2032 $3,384,210 $3,222,634 $2,892,745 $3,714,099 1.11 $149,967 2033 $3,714,099 $3,222,634 $2,892,745 $4,043,987 1.11 $152,966 2034 $4,043,987 $3,222,634 $2,892,745 $4,373,876 ' 1.11 $156,025 2035 $4,373,876 $3,222,634 $2,231,546 $5,364,963 1.44 $159,146 2036 $5,364,963 $3,222,634 $1,719,117 $6,868,480 1.87 $162,329 2037 $6,868,480 $3,222,634 $1,132,303 $8,958,810 2.85 $165,575 2038 $8,958,810 1 $3,222,634 $157,035 $12,024,409 20.52 $168,887 2039 $12,024,409 $3,222,634 $157,035 $15,090,008 20.52 $172,265 2040 $15,090,008 $3,222,634 $0 $18,312,642 - $175,710 2041 $18,312,642 $3,222,634 $0 $21,535,276 - $179,224 2042 $21,535,276 $3,222,634 $0 $24,757,910 - $182,809 2043 $24,757,910 1 $3,222,634 $0 $27,980,543 - $186,465 2044 $27,980,543 $3,222,634 1 $0 $31,203,177 - $190,194