HomeMy WebLinkAbout3. Public Hearing to Consider Tax Abatement-Emerson Process Management-Res. No. 7278 �� General Business 3.
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TO: Mayor and City Council
Mark McNeill,City Administrator
FROM: Mark McNeill,City Administrator
DATE: 02/12/2013
SUBJECT: Public Hearing to Consider Tax Abatement--Emerson Process Management
Action Sought
After holding a Public hearing,approval of a resolution authorizing ta�c abatement for the proposed Emerson
Process Management project,which will facilitate development of the ADC 2 parcel.
BACKGROUND:
The City of Shakopee has received a business subsidy application from Emerson Process Management(Rosemount,
Inc,)to acquire and complete the existing(former)ADC 2 building in Shakopee. The subject property is property s
located to the east of Valley Park Drive, and south of the Union Pacific Railroad line.
Emerson is currently number 117 on the list of Fortune 500 Companies. Headquartered in St.Louis,Missouri, it
has manufacturing facilities in 255 locations around the world, 165 of which are located outside the United States.
Rosemount is the division which would utilize the Shakopee site. Rosemount manufactures pressure,temperature,
flow,level,and safety measurement instruments. ,
Rosemount needs an initia1300,000 square feet of manufacturing and office space to meet their five-year projected
needs. It has identified the 508,000 square foot ADC facility,which began initial construction in 2000/2001. It
reached approximately a point of approximately 75%completion when,due to a rapidly changed technology
market,all work on the building ceased. ADC enclosed the structure,and it has sat vacant ever since.
The properiy currently is comprised of three unplatted parcels which tota11083 acres,and which has an assessed
valuation of$11.85 million. Emerson would acquire approximately 60 acres of the property from Opus,which
owns the site. After the platting process is completed,Emerson would invest$21 million to finish the building. An
additional$32 million in machinery and equipment,and$8 million in furniture and IT would be invested to finalize
the project.
Over the next five years,Emerson would create an estimated 500 jobs,300 of which would be engineering related,
and 200 would be manufacturing. Annual salaries would average in the mid-$60,000 range for the engineering
jobs,and$38,000 annually would be the average for the manufacturing jobs. In addition,GreaterMSP performed
an economic impact study which found that the number of direct, ind"uect,and induced or spin-off employment
was estimated to generate a total of 1,700 jobs over the next five years.
INCENTIVES:
Emerson has requested$6 million in public assistance in order to make the Shakopee project happen.
Scott County has called a public hearing on February 19th to consider tax abatement(note that the County will not
take action on their abatement question until after the City of Shakopee has acted). The County is also negotiating
a fiber optic cable service arrangement,which could present a significant operational savings to Emerson at their
multiple Twin Cities locations in future years. .
. ��.
The State of Minnesota has offered a jobs training grant,matching infrastructure grant,and a Minnesota Investment
Fund grant. Assuming favorable action by the Legislature,there would also be an exemption of sales taxes on
Emerson's purchases of furniture,equipment,and construction materials.
The School Board of ISD 191 (Burnsville-Eagan-Savage)has agreed to call for a public hearing on March 7�to
consider a property tax abatement on their portion of the incremental new value.
In addition to the possible abatement of property taxes,the City of Shakopee could offer up to 125 Sewer
Availability(SAC)credits;a waiver of City SAC access fees;a waiver of the storm trunk water charge,and a
forgivable loan of$350,000(comprised of a$247,000 existing grant balance,and$103,000 in EDA fund balance).
A summary of the possible financial incentives will be provided prior to the Public Hearing.
ABATEMENT:
Abatement is when,in exchange for a contractual agreement to create jobs and tax base, a governmental
jurisdiction will rebate the property taxes paid to the company. In this case,it would be on the incremental new
value of the improvements.
According to the Scott County Assessor's Office,the$21 million investment of Emerson's new construction would
yield an additional valuation improvement of$12.15 million. To be consistent with past practices,the City could
offer an abatement term of nine years. This means that,beginning with taxes payable 2015,and continuing until
the end of 2023,the property taxes paid on the new valuation would be rebated to Emerson.
Staff recommends that only the incremental new value be abated,rather than any abate any existing taxes. Further,
any resulting new Fiscal Disparities contributions should be taken from the new increment.
BUDGETIMPACT:
Over nine years,the actual abatement amount for the City to consider is$590,496. The Net Present Value(in
effect,the"today"value of the abatement amount)is$448,777.More detailed information from Sprinsted
regarding abatement will be provided prior to the Public Hearing.
This would be a"Pay As You Go"arrangement,meaning that if Emerson does not pay property taxes for whatever
reason,or if the amount of taxes paid varies for any reason,it impacts Emerson itself.
It should be noted that any additional costs of providing public services to the Emerson site during the term of the
abatement would have to come from the general levy. At the end of the nine year term,the t�base would have
the benefit of the Emerson development's valuation.
A decision by Emerson as to whether to proceed with the Shakopee development option is expected in March.
RECOMMENDATION:
Council must first hold the public hearing and take public testimony.
If, after closing the public hearing,the Council chooses to offer abatement,staff should be directed to negotiate a
development agreement,obligating Emerson to job creation and wage standards,and properly tax valuation
agreements. If Emerson fails to live up to these standards,there would be"clawback"provisions,meaning that
monies previously paid to Emerson would need to be repaid to the City.
RELATIONSHIP TO VISIONING:
This supports goal"C"—"Maintain the City's strong financial health."and goal"B"—"Positively manage the
challenges and opportunities presented by growth,development, and change."
ACTION REQUIRED:
If the Council chooses to offer abatement,it should,by motion,adopt the following resolution:
RESOLUTION GRANTING A PROPERTY TAX ABATEMENT
FOR CERTAIN PROPERTY IN THE CITY OF SHAKOPEE
Attachments: Res.No.7278
CTTY OF SHAKOPEE,NIINNESOTA
RESOLUTION NO.7278
RESOLUTION GRANTING A PROPERTY TAX ABATEMENT
FOR CERTAIN PROPERTY IN THE CITY OF SHAKOPEE
BE IT RESOLVED by the City Council(the"City Council")of the City of Shakopee,Minnesota
(the"City")as follows:
Section 1. Recitals.
1.01. Rosemount Inc., a Minnesota corporation, or any of its affiliates (the "Developer"), has
proposed to acquire,construct, and equip improvements{the"Minimum Improvements")to real property
(the"Property")located in the City.
1.02. Pursuant to Minnesota Statutes, Sections 469.1812 through 469.1815 (the "Abatement
Act"), the City has determined a need to grant a property tax abatement on the Property (the
"Abatement")to the Developer in order to finance a portion of the costs of the acquisition, construction,
and equipping of the Minimum Improvements.
1.03. On February 19, 2013, Scott County, Minnesota (the "County") shall conduct a duly
noticed public hearing on property tax abatements proposed to be provided by the County and will also
consider granting the Developer a property tax abatement on the Property.
1.04. On March 7,2013,Independent School Disfict No. 191 (Burnsvill�Eagan--Savage)(the
"School District") shall conduct a duly noticed public hearing on property ta�c abatements proposed to be
provided by the School District and will also consider granting the Developer a properiy tax abatement on the
Property.
1.05. The Abatement provided to the Developer by the City to help finance the Minimum
Improvements constitutes a business subsidy under Minnesota Statutes, Sections 116J.993 to 116J.995
(the`Business Subsidy Act").
1.06. This City Council has reviewed information concerning the above-referenced Minimum
Improvements.
1.07. On the date hereof, the City Council conducted a duly noticed public hearing on the
Abatement proposed to be granted by the City and the business subsidy to be provided to the Developer.
The views of all interested persons were heard and considered at the public hearing.
1.08. The City intends to enter into a Contract for Private Development (the "Contract for
Private Development")with the Developer,which sha11 set forth the terms of the Abatement.
Section 2. Findin�s.
2.01. The recitals set forth above are incorporated into this Resolution.
2.02. It is hereby found and determined that the benefits to the City from the Abatement will be
at least equal to the costs to the City of the Abatement,because(a)the City believes that the development
417864d2 JAE SH155-290
to be facilitated is not reasonably likely to occur absent the Abatement, (b) the Abatement will help
finance the completion and utilization of an abandoned development, which will help prevent blight, and
(c) the long-term taxes collected from the Property after termination of the Abatement will exceed the
amount of the Abatement returned to the Developer.
2.03. It is hereby found and determined that the Abatement is in the public interest because
such action will increase the City's tax base and provide additional employment opportunities in the City.
2.04. It is further specifically found and determined that the Abatement is expected to result in
the following public benefits: ,
(a) Creation of an estimated $12,150,000 increase in mazket value for properiy tax purposes,
which will be available to all taxing jurisdictions after expiration of Minimum Improvements Tax
Abatement(commencing in 2024);and
(b) Provision of an estimated 400 to 500 new jobs in the City.
Section 3. Actions Ratified:Abatement Approved
3.01. The City Council hereby ratifies all actions of the City's staff and consultants in
arranging for approval of this Resolution in accordance with the Abatement Act and the Business Subsidy
Act.
' 3.02. Subject to the provisions of the Abatement Act, the Abatement is hereby approved and
adopted subject to the following terms and conditions:
(a) The term "Abatement" means the real property taz�es generated in any tax-payable year
by extending the City's total tax rate for that year against the tax capacity of the Minimum
Improvements constructed on the Property, excluding the tax capacity of the land (as established
each year during the Abatement) and the tax capacity of the existing building (as established for
tax-payable year 2013), and excluding the portion of the tax capacity attributable to the azeawide
tax under Minnesota Statues,Chapter 473F,all as of January 2 in the prior year.
(b) The Abatement will be paid by the City to the Developer on the dates and in accordance
with all the terms and conditions of the Contract for Private Development.
(c) In accordance with Section 469.1813, subdivision 8 of the Abatement Act, in no year
shall the Abatement, together with all other abatements approved by the City under the
Abatement Act and paid in that year exceed the greater of 10%of the net tax capacity of the City
for that year or $200,000 (the "Abatement Cap"). The City may grant any other abatements
permitted under the Abatement Act after the date of this Resolution, provided that to the extent
the total abatements in any year exceed the Abatement Cap, the allocation of Abatement Cap to
such other abatements is subordinate to the Abatement granted pursuant to this Resolution.
(d) The Abatement will have a maximum term of nine years and shall be collected in the
years 2015 through 2023.
(e) In no event shall the total payments of Abatement to the Developer exceed$590,496 or
continue to be paid for more than nine years.
417864�2 JAE SH155-290 2
(fl The Abatement is subject to modification in accordance with the Abatement Act,subject
to the terms of the Contract for Private Development.
(g) In accordance with Section 469.1815 of the Abatement Act, the City will add to its levy
in each year during the term of the Abatement the total estimated amount of current year
Abatement granted under this Resolution.
(h) The City makes no warranties or representations regarding the amount or availability of
the Abatement.
(i) The Abatement shall be provided to the Developer pursuant to the terms and conditions
of the Contract for Private Development,as approved by the City Council.
Section 4. Restrictions on Abatement. The Abatement granted pursuant to this Resolution
shall not commence until the following conditions are satisfied:
(a) The City and Developer mutually agree on the terms and conditions of a Contract for Private
Development.
(b) If the County and School District approve an abatement for the Property and join as parties
to the Contract for Private Development,the City,the Developer,the County and the School District
mutually agree on the terms and conditions of a Contract for Private Development.
(c) The Developer locates a portion of its operations to the City and purchases the Properiy.
Section 5. Implementation. The Mayor and the City Administrator are authorized and
directed to execute and deliver any additional agreements, certificates or other documents that the City �
determines are necessary to implement this Resolution.
Section 6. County and School District Participation. The Mayor and City Administrator are
authorized to work with the County and School District if they choose to abate a portion of their portion of
the properiy taxes for the benefit of the Developer, including but not limited to drafting the Contract for
Private Development and administering the payment of the County's abatement dollars and the School
District's abatement dollars.
Section 7. Effective Date. This Resolution is effective upon execution in full of the
Contract for Private Development.
Approved by the City Council of the City of Shakopee, Minnesota this 12`�' day of February,
2013.
Mayor
ATTEST:
Finance Director/City Clerk
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EXHIBIT A TO ABATEMENT RESOLUTION
PROPERTY
The Property consists of approximately 60 acres in Sections 3 and 10 of Township 115,Range 22, lying
South of County State Aid Highway 101, and lying East of Valley Pazk Drive, in the City of Shakopee,
with the following property identification numbers:
279030040
p/o 279030020
417864v2 JAE SH155-290 A-1