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C. 50% allocation City Hall 10300 Torre Avenue CUpertino;CA 95014-3255 Telephone: (408) 777-3220 Fax: (408) 777-3366 cIfY~OF . CUPEIUINO DEP AR1MENT OF ADMINISTRATIVE SERVICES SUM::MARY Agenda Item No~ C Meeting Date: June 5, 2007 SUBJECT AND ISSUE Consider allocating 50% of discretionary funds from the Redevelopment Agency (RDA) future tax increment to be earmarked for infrastructure improvements~ BACKGROUND The City adopted the Cupertino Square Project Area on August 21, 2000. With that adoptio.n, planned expenditures from tax increment included: )> Infrastructure Improvements - Including construction, reconstruction, widening or other improvements to streets and roadways, traffic signals, curbs, gutters and sidewalks, water, sewer and flood control systems, parking facilities within or serving the Project Area and streetscape and street lighting expenditures; . );> Economic Development Programs - Including implementation of a business attraction and recruitment program, commercial facade enhancement program, and a storefront rehabilitation program; )- Low-and-Moderate Income Housing Programs - Including 25% set aside for construction, rehabilitation and preservation of low-and-moderate income housing in Cupertino neighborhoods outside the Project Area~ After seven years, the owners of Cupertino Square have made substantial progress toward the development of the mall property. Improvements-to-date include the addition of a 16-screen AMC theater and two parking structures and approval for additional restaurants and a mixed use development of housing and retail on the Rose Bowl site. To assist in the fmancing of these projects, the Agency has been asked to designate future tax increment to help pay for a portion of the infrastructure improvements. Based on the request, staff updated the calculations performed by our consultants, Keyser Marston and Associates, of future tax increment based on the owners' projections of built-out infrastructure (see' schedule A)~ The RDA receives tax increment based on the assessment roll growth over the base assessment value at the time of plan adoption. Once additional infrastructure is built, the "new" tax increment generated from the increased property value is available for re-investment in the RDA~ C - 1 Printed on Recycled Paper While utilizing the new estimates, staff has denoted additional obligations of the RDA to arrive at a projected net available tax increment (see schedule B). These additional obligations include staff, audit and. consultant costs, an allocation for an RDA/Economic Development division, and the contractual costs associated with the Santa Clara County (See) agreement from June of.2000 for addition~l sheriff services~ This agreement, which was. necessary for see approval of the RDA, required the city to annex the areas of Rancho Rinconada, Garden Gate and Manta Vista, provid.e additional sheriff coverage and enter into a sales tax sharing once sales/square foot at Cupertino Square exceeds $375. . Based on the projected tax increment revenue minus outstanding future obligations,' it appears that the RDA would have net available increment in fiscal .years 2007/08 through 2029/30. If 500/0 of this amount were earmarked for infrastructure improvements, this would equate to approximately $13,000,000 over the life of the RDA (30 years) towards this improvement. Once. tax increment begins to flow to the. City, staff would consider bonding off of this revenue stteam, which would extend the life of the RDA out to 45 years~ Please note that the original projected build out and resulting tax increment at the adoption of the plan was not realized~ Not only did the owners not implement improvements to the property for the. first 5 years, but also two major property owners re-assessed their property values - thus putting the project area below the tax base for generating tax reven~e~ Although the numbers presented to you in this report are the best guess estimates at. this time, revenue increases are predicated on the build out value/schedule as supplied by the developer and staff does not attest to these estimates. We therefore recommend that no tax increment be passed on to the owner until the city actually starts receiving the cash~ RECOMMENDATION: Adopt a resolution stating the intention of the Board to allocate 50% of discretionary funds from the Redevelopment Agency future tax increment to be earmarked for infrastructure improvements, based on the estimates. in Schedules A and B~ Submitted ~y: ~JJ ahubrz/~ Car . 1 A~ Atwood . Director of Administrative Services. Approved for submission: ~ David W~ Knapp City Manager C-2 + Iii' -I-;--r o 1----- I ! 1 I I ---- - .....1----1--1--100..-- o 0 i I o 0 I i Or> S I 'I I N -qo I. - -- ; __n --- -+H- ~: ! i ! ~! I ~ ----: i---I'---]- ,.- i... '=1-+ ....... ! I 0 I I I '!) ~ I .. n -.- -.-- .- - --1---1-- - --- .~ - .I-n .-- -- -- 1 l - I g o 0" N 0 Lf)", N o l""""l o N on_ i.... . -. ~ -. . ~ 00- In _ 00 ~ -- _ j _ I - --j I ! . 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