SECTION I Applicant/Project Information
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- Marjorie McCoy
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1 APPLICATION FOR COMMERCIAL TAX ABATEMENT CITY OF CINCINNATI COMMUNITY REINVESTMENT AREA RENOVATION AND NEW CONSTRUCTION COMMERCIAL, INDUSTRIAL, MIXED-USE, AND MULTI-UNIT (4 OR MORE UNITS) Instructins: Please cmplete this applicatin in its entirety and submit t the Department f Cmmunity & Ecnmic Develpment alng with required supprting dcumentatin. Please make and retain a cpy f this applicatin fr yur recrds. Please allw 4 weeks fr the Department f Cmmunity & Ecnmic Develpment t review and fllw-up n this applicatin. After review and recmmendatin by the Department f Cmmunity & Ecnmic Develpment, all applicatins must be reviewed and apprved by the City f Cincinnati Cuncil. The City requires that the Applicant prvide the fllwing dcumentatin with this applicatin: A detailed breakdwn f all Surces and Uses f Funds fr the prject (templates are available upn request). A minimum f $40,000 in csts must be dcumented. Supprting dcumentatin fr ALL surces f funding fr the prject. Fr instance, if a bank lan will be btained, a letter r term sheet frm the bank specifying, amng ther things, the lan amunt and term. A cntact persn must be identified fr each funding surce. A pst-cnstructin perating pr frma fr the building and cash flw analysis. NOTE: Please submit a cpy f the pr frma used t apply fr any bank financing as required and a cntact persn cnsidering the applicatin fr bank financing. Crprate Reslutin, Articles f Incrpratin, and an Operating/Partnership Agreement fr entity applying fr abatement shwing wh is authrized t sign fr the rganizatin Cpy f the Deed r ther Legal Descriptin f the Prperty A cpy f the prpsed cnstructin plans/rendering/etc. Estimated pre-cnstructin, and pst cnstructin real estate taxes If this prject is seeking LEED r Living Building Challenge (Full, Net Zer, r Petal [must include Energy Petal ]) Certificatin, prvide cnfirmatin f registratin SECTION I Applicant/Prject Infrmatin Applicant Infrmatin: Legal Name f Prperty Owner Applying fr Abatement: Frm f business enterprise: (crpratin, partnership, prprietrship, LLC, nn-prfit, r ther) Is the Applicant affiliated with a larger develper r develpment entity? (Yes / N). If Yes, please prvide the name f this develper r develpment entity: Legal Address f real prperty wner: Federal Tax ID #(s): Applicant Cntact Persn: Title: Phne: Main Cntact address: Address f subject prperty Zip: 452 Hamiltn Cunty Auditr Parcel ID #: - - (see page 3 if additinal space needed fr multiple addresses r parcel IDs) City f Cincinnati Neighbrhd: Is any ther financial assistance being requested frm the City f Cincinnati fr this prject? If yes, please indicate the Develpment Analyst yu are wrking with: { } Pg. 1
2 Space/Units t be cnstructed/renvated: Cnstructin Type: New Cnstructin Renvatin What percentage f the existing structure is currently ccupied: % Ttal sqft/units t be cnstructed/renvated: Cmmercial: (sqft) Office: (sqft) Industrial: (sqft) Residential: (sqft) Residential: (# f units) Prject Type: Cmmercial (Retail, Office etc) Industrial Multi-Unit Residential (4 r mre units) Mixed-Use (Residential & Cmmercial) Describe the break dwn in use in SF belw: If apprved fr an abatement, des the Applicant intend t enter int a Vluntary Tax Incentive Cntributin Agreement (VTICA)? Yes % N Please indicate if the prject intend t meet Leadership in Energy and Envirnmental Design (LEED) levels as defined by the U.S. Green Building Cuncil ( Prject is nt LEED-certified LEED Silver LEED Gld LEED Platinum Please indicate if the prject will be qualified under the Living Building Challenge prgram ( Prject is nt LBC qualified LBC Full LBC Net Zer LBC Petal (requires Energy Petal ) (A VTICA is an agreement with a third-party nn-prfit designated by the City in which the Applicant wuld cntribute a prtin f the abated taxes t supprt neighbrhd-based prjects and services as well as City-wide affrdable husing initiatives [nte that VTICAs in the vicinity f the Streetcar are used t supprt streetcar peratins]. As indicated n the scring criteria n page 7, this is a significant factr in determining the terms f the abatement.) General Prject Infrmatin: Prject Name (f Applicable): Descriptin f the prject: { } Pg. 2
3 Please prvide a brief descriptin f the applicant s develpment experience: Please state why this prject deserves a tax exemptin frm the City f Cincinnati and what benefits the prject will bring t the neighbrhd where it is lcated: If Cmmercial r Industrial, state the nature f cmmercial/industrial activity (manufacturing, warehusing, whlesale r retail stres, r ther) t be cnducted at the site: Other pertinent infrmatin regarding this prject (multiple parcel IDs & addresses, etc): SECTION II Jb Creatin/Retentin Jb Creatin and Retentin: The Cmpany will agree t use its best effrts t retain and/r create at least the fllwing estimated number f emplyee psitins at the Prperty in cnnectin with the Prject, in accrdance with the specified schedule, and t maintain the minimum emplyment levels thrughut the perid f the incentive. The Jb numbers belw are t be listed in Full Time Equivalent (FTE) psitins. FTEs are calculated by the number f ttal hurs wrked divided by the maximum number f cmpensable hurs fr a full-time wrk schedule (40hrs/week). Existing psitins at the site f the cmpany t be retained: Full-Time Equivalent emplyees; ttal annual payrll $ Will the prject invlve relcatin f psitins frm anther cmpany lcatin in the State f Ohi t the City f Cincinnati? Existing psitins at ther cmpany lcatins in Ohi t be relcated: Address f Other Lcatin(s): Full-Time Equivalent emplyees; ttal annual payrll $ Address f Other Lcatin(s): Full-Time Equivalent emplyees; ttal annual payrll $ *Please attach additinal sheets if ther lcatins exceed spaces prvided abve { } Pg. 3
4 Will the prject invlve relcatin f psitins frm anther cmpany lcatin utside f the State f Ohi t the City f Cincinnati? Existing psitins at ther cmpany lcatins utside f the State f Ohi: Address f Other Lcatin: Full-Time Equivalent emplyees; ttal annual payrll $ Address f Other Lcatin: Full-Time Equivalent emplyees; ttal annual payrll $ Address f Other Lcatin: Full-Time Equivalent emplyees; ttal annual payrll $ *Please attach additinal sheets if ther lcatins exceed spaces prvided abve Estimate the number f new emplyees the prperty wner will cause t be created at the facility that cmprises the prject site within three years. Jb creatin prjectin must be itemized by the name f the emplyer (add an additinal page if mre than ne emplyer). FTEs are calculated by the number f ttal hurs wrked divided by the maximum number f cmpensable hurs fr a full-time wrk schedule (40hrs/week): Full-Time Equivalent emplyees (Ttal); ttal annual payrll $ During the first twelve mnths f the agreement: psitins During the secnd twelve mnths f the agreement: additinal psitins During the third twelve mnths f the agreement: additinal psitins Temprary Cnstructin jbs; ttal annual payrll $ Length f Cnstructin Perid: Of all f the abve jbs, number and descriptin f apprximately hw many psitins are part-time in nature Please prvide a brief descriptin f the Jb Creatin that is assciated with this Prject (types f jbs; e.g. fabricatin, warehusing, sales, peratins, management, technical, retail, etc.): Nte t Applicant: Ohi Revised Cde Sectin requires the City frmally t ntify each cunty r municipal crpratin frm which the cmpany intends t relcate, and the Ohi Develpment Services Agency, prir t apprval f a tax exemptin agreement. This ntificatin must be sent prir t cnsideratin f the exemptin by Cincinnati City Cuncil. SECTION III Prject Investment Real Estate Investment: Indicate the estimated cst f the cnstructin r remdeling: $ Estimated ttal cst f the prject (including sft csts & acquisitin): $ Estimated Prject start date: Estimated Prject cmpletin date: Current Auditr s value f prperty (aggregate value f all parcels invlved): Estimated pst-cnstructin value f prperty: (Please prvide appraisal r ther methd fr determining pst-cnstructin value f the prperty) { } Pg. 4
5 Other Investment Investment in Machinery & Equipment (M&E) at the Prperty: $ Investment in Furniture, Fixtures, and Equipment (FF&E) at the Prperty: $ Other Investment: $ Descriptin f Other Investment: Des the prperty wner we: SECTION IV Applicant Certificatins 1. Any delinquent taxes t the State f Ohi, the City f Cincinnati r anther plitical subdivisin f the State? YES NO 2. Any mneys t the State f a state agency fr the administratin r enfrcement f any envirnmental laws f the State? YES NO 3. Any ther mneys t the State, a state agency r a plitical subdivisin f the State that are past due, whether the amunts wed are being cntested in a curt f law r nt? YES NO If the applicant respnds yes t any f the three abve questins, please prvide details f each instance including but nt limited t the lcatin, amunts, and/r case identificatin numbers (please submit additinal sheets fr respnse). The Applicant authrizes the City and/r the Ohi Develpment Services Agency t inspect the persnal financial statements f the Applicant, including but nt limited t tax recrds and ther similar infrmatin nt rdinarily pen t public inspectin; and authrizes the Ohi Envirnmental Prtectin Agency and the Ohi Department f Taxatin t release infrmatin t the City and/r the Ohi Develpment Services Agency in cnnectin with the abve statements. Nte: The abve statements as t taxes and ther bligatins, and authrizatin t inspect, are required by Ohi Revised Cde Sectin 9.66 (C) (1), As prvided by statute, a knwingly false statement under this paragraph may be prsecuted as a first degree misdemeanr under Ohi Revised Cde (D) and may render the Applicant ineligible fr any future ecnmic develpment assistance frm the state r any plitical subdivisin. Please initial that yu have read the abve. X Prject Cmpletin: Once the prject is cmplete, the Applicant is required t submit a CRA Cmpletin Applicatin Frm alng with required dcumentatin nted therein. It is the Applicant s respnsibility t submit this cmpleted frm t the City f Cincinnati t ensure the tax abatement will be initiated by the Hamiltn Cunty Auditr. Please initial that yu have read the abve statement and understand that the abatement will nt be cnsidered by the Hamiltn Cunty Auditr s Office until the CRA Cmpletin Applicatin Frm is cmplete and submitted. X { } Pg. 5
6 Additinal Certificatins by Applicant: The Applicant acknwledges that the prperty is Nt Eligible fr tax exemptin if cnstructin activities are cmmenced prir t the executin f a Cmmunity Reinvestment Area Tax Exemptin Agreement between the Applicant and the City. N agreement may be executed by the City withut prir apprval by Cincinnati City Cuncil. The Applicant acknwledges that if the applicatin is apprved by Cincinnati City Cuncil, a $ applicatin fee payable t Ohi Develpment Services Agency will be due. Applicant must submit this fee t the City s Department f Cmmunity & Ecnmic Develpment upn apprval by Cincinnati City Cuncil. The Applicant acknwledges that a Payment In Lieu f Taxes (PILOT) agreement in the amunt f 25% f the annual value f the exemptin with Cincinnati Bard f Educatin will be required. The frm f this PILOT agreement is available upn request. The Applicant acknwledges that if ne f the City s cnsideratins fr granting a tax exemptin is the applicant s representatin that it will enter int a VTICA, then the failure by the Applicant t d s is cnsidered grunds fr the City f Cincinnati t terminate the tax exemptin granted t the Applicant. The Applicant acknwledges that all tax exemptins must submit an Annual Reprt n r befre March 31 f each year. This reprt must be submitted fr each year f the tax exemptin agreement including during the cnstructin perid. The Applicant acknwledges that all tax exemptins will be subject t an annual mnitring fee f 1% f the annual taxes exempted under the agreement by the City which will be n less than $500 and n greater than $2,500 per year. This annual mnitring fee must be submitted with each Annual Reprt. The Applicant acknwledges that t be eligible fr tax exemptin by the City f Cincinnati, the subject prperty must be lcated within the City f Cincinnati. The Applicant acknwledges that exemptin values are determined by the Hamiltn Cunty Auditr s Office. The Applicant acknwledges that the City f Cincinnati may revke the tax exemptin any time after the first year if the prperty has building cde vilatins r is delinquent n the prperty taxes. The Applicant acknwledges that the City f Cincinnati Cuncil may rescind r alter the Ordinance granting tax exemptins. The Applicant agrees t supply additinal infrmatin upn request. Please initial that yu have read the abve. X Prir Agreement. Applicant represents and warrants that neither Applicant, nr any predecessr r related member is a party t anther agreement granting tax exemptin relating t a structure in this state at which the Applicant (r the predecessr r related member) has discntinued r intends t discntinue peratins prir t the expiratin f the term f that agreement. (Nte: This infrmatin is required by Ohi Revised Cde (E). As used herein predecessr means a persn r entity that has transferred assets r equity t Applicant, which transfer resulted in the full r partial nn-recgnitin f gain r lss, r resulted in a carryver basis, bth as determined by rule adpted by the Ohi Tax Cmmissiner; and related member has the same meaning as defined in Ohi Revised Cde withut regard t divisin (B) f that sectin.) Please initial that yu have read the abve. X I declare under the penalties f falsificatin that this applicatin, including all enclsed dcuments and statements, has been examined by me, and t the best f my knwledge and belief is true, crrect, and cmplete. Signature f Applicant Date Printed Name Title (if signed as fficer) { } Pg. 6
7 Send Cmpleted Applicatin t: City f Cincinnati Department f Cmmunity & Ecnmic Develpment 805 Central Avenue, Suite 710 Cincinnati, Ohi Attentin: Cmmercial Tax Abatement Applicatin { } Pg. 7
8 CITY OF CINCINNATI COMMERCIAL TAX ABATEMENT TERMS Applicatins fr prjects lcated within the Streetcar VTICA Area (as depicted n the fllwing page) are eligible fr a net abatement f up t 75% (less any VTICA cntributins, if any) fr up t 15 years. Such abatement will be determined based upn jb creatin, VTICA cntributins, prject need and ther factrs that the Department f Cmmunity and Ecnmic Develpment may cnsider. If the prject will be certified LEED Silver, Gld r Platinum r will btain Living Building Challenge (LBC) Net Zer, Full r Petal (must be Energy Petal ), the prject will nt be subject t gap financing analysis. Applicatins fr prjects lcated utside the Streetcar VTICA Area will be scred in accrdance with the belw pint values: But Fr Analysis 0-3 pints (determined by Department f Cmmunity and Ecnmic Develpment Nn-LEED, LEED Certified, r Nn-LBC Qualified 0 pints LEED Silver 2 pints fr new cnstructin; 3 pints fr renvatin LEED Gld/LBC Net Zer 3 pints fr new cnstructin; 4 pints fr renvatin LEED Platinum/LBC Full r Petal (must include Energy Petal ) 5 pints fr new cnstructin; 6 pints fr renvatin VTICA 8 pints fr 15% VTICA cntributin; 1 pint fr any payment up t but excluding 15% VTICA cntributin Pints Term (years) Net Rate* % % % % % % % % % % % % % % % % % % * Abatement applies t imprved value nly. The Net Rate f the abatement takes int accunt Cincinnati Public Schls PILOT Agreement pursuant t which the Applicant must cntribute 25% f the grss amunt f the abatement, as well as VTICA cntributins, if any. { } Pg. 8
9 { } Pg. 9 STREETCAR VTICA AREA
10 Small Business Enterprise (SBE) Utilizatin Plan Please indicate which methds yu plan t use t achieve the City s aspiratinal gal f 30% Small Business Enterprise (SBE) utilizatin fr cnstructin cntracts. Return the frm t the Department f Cmmunity & Ecnmic Develpment with yur tax abatement applicatin. If yu have questins abut this frm, please cntact the analyst reviewing yur applicatin. Prject Name: Actin 1. Hld a Meet & Cnfer (required) YES NO Expected Date/Cmments 2. Use the City s SBE Directry t slicit bids frm certified SBEs available here: 3. Identify sufficient subcntracting wrk t meet 30% SBE utilizatin gal 4. Divide the ttal requirements int small tasks r quantities t permit maximum SBE participatin 5. Written Ntice t Subcntractrs f pprtunity t bid and fllw-up t initial slicitatins 6. Advertise pprtunity t bid in lcal minrity publicatins and in ther lcal newspapers f general circulatin 7. Assistance with subcntractrs bnds, credit lines, and insurance 8. Prvide interested subcntractrs with access t plans, specificatins and requirements fr subject prject 9. Require subcntractrs t demnstrate the affirmative steps #2-8 t utilize SBEs in their subcntracts 10. Other: Signature f Authrized Representative Cmmunity & Ecnmic Develpment Apprval Date Date { } Pg. 10
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