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2024-09-24 HRA Agenda PacketPLEASE TURN OFF CELL PHONES & PAGERS IN COUNCIL CHAMBERS. AGENDA MOUND HOUSING & REDEVELOPMENT AUTHORITY REGULAR MEETING TUESDAY, SEPTEMBER 24, 2024 6:00 P.M. MOUND CENTENNIAL BUILDING CITY COUNCIL CHAMBERS Page 1. Open the meeting 2. Action approving agenda, with any amendments 3. Action approving minutes: September 26, 2023 1-2 4. Deputy City Manager Maggie Reisdorf requesting action 3-4 on Resolution Authorizing the Levy of a Special Benefit 4 Levy Pursuant to Minnesota Statutes, Section 469.033, Subdivision 6, and Approval of a Budget for Fiscal Year 2025 5. Deputy City Manager Maggie Reisdorf requesting action on a 5-16 Resolution Authorizing the Partial Call of Certain Outstanding Bonds 6 6. Adjourn MOUND HOUSING AND REDEVELOPMENT AUTHORITY Tuesday, September 26, 2023 The Mound Housing and Redevelopment Authority in and for the City of Mound, Minnesota, met in regular session on Tuesday, September 26, 2023, at 6:50 p.m. in the Council Chambers. Members present: Chair Jason Holt, Commissioners Sherrie Pugh, Paula Larson, Kathy McEnaney and Kevin Castellano. Members absent: Others present: City Manager and Director of Public Works Eric Hoversten, Deputy City Manager Maggie Reisdorf. 1. Open meeting Chair Holt called the meeting to order at 6:50 p.m. 2. Approve agenda MOTION by Commissioner Larson, seconded by Commissioner McEnaney, to approve the agenda. All voted in favor. Motion carried. 3. Approve minutes MOTION by Larson, seconded by McEnaney, to approve the minutes of the September 13, 2022 regular meeting. All voted in favor. Motion carried. 4. Deputy City Manager Maggie Reisdorf requesting action on Resolution Authorizing the Levy of a Special Benefit Levy Pursuant to Minnesota Statutes, Section 469.033, Subdivision 6 and Approval of a Budget for Fiscal Year 2024 Reisdorf introduced this item to the Housing and Redevelopment Authority (HRA). She stated that the Mound HRA exists to support redevelopment activity within the City of Mound. She informed that State Statute allows for the HRA to levy a special tax (not to exceed 0.0185 percent) of the city's taxable market value. Reisdorf explained that the City has levied funds for Fund 285 (HRA) that supports payments for a debt service on the transit center bonds (2015B Tax Abatement Bonds) and for other operating and capital expenses for the Transit/Harbor District. Reisdorf said that staff is recommending approval of a resolution that would authorize the special levy in the amount of $250,000; the same as the 2023 levy. MOTION by Castellano, seconded by Pugh, to approve the following resolution. All voted in favor. Motion carried. RESOLUTION NO. 23-01 H: AUTHORIZING THE LEVY OF A SPECIAL BENEFIT LEVY PURSUANT TO MINNESOTA STATUTES, SECTION 469.033, SUBDIVISION 6 AND APPROVAL OF A BUDGET FOR FISCAL YEAR 2024 6. Deputy City Manager Maggie Reisdorf requesting action on a Resolution Authorizing the Partial Call of Certain Outstanding Bonds Reisdorf introduced this item to the Housing and Redevelopment Authority (HRA). She provided a summary of the establishment of TIF District (TIF 1-2) in 2000 by Bay Development for the Marketplace and Village Project. She explained that the district will decertify in 2026. Reisdorf explained that the district had two separate bond issues and a subordinate note with the original developer. Reisdorf explained that the value of the project exceeds what it was estimated to be back when the project was initiated and the City receives additional TIF revenue as a result. Reisdorf said that the City historically has put the excess received funds toward paying down bonds that are allowed to be paid off -1- HRA Minutes —September 26, 2023 early. Reisdorf said that there are specific timelines in place in which the City would have to give notice to the bond holders of the debt service the city's intent to pay some of the bond down early. Reisdorf recommended approval of a resolution that would authorize partial recall of certain outstanding bonds. MOTION by Castellano, seconded by McEnaney, to approve the following resolution. All voted in favor. Motion carried. RESOLUTION NO. 23-02H: RESOLUTION AUTHORIZING THE PARTIAL RECALL OF CERTAIN OUTSTANDING BONDS 6. Adjourn MOTION by Larson, seconded by McEnaney, to adjourn at 7:01 p.m. All voted in favor. Motion carried. Attest: Kevin Kelly, City Clerk Chair Jason R. Holt -2- n pl � 0111 P] :E\ C U1l l tl I Date: September 19, 2024 To: BRA Board Chair and Commissioners From: Margaret Reisdorf Deputy City Manager Subject: Special Benefit Levy for BRA activities BACKGROUND The Housing and Redevelopment Authority (HRA) in and for the City of Mound exists to support redevelopment activity within the City of Mound. State Statute, specifically the BRA Act, allows for a special tax to be levied in an amount not to exceed 0.0185 of a city's taxable market value. The benefit of having a separate levy for this purpose mostly comes into playwhen levy limits are in effect. Mound utilizes these levied funds for two purposes: 1. Debt service on the transit center bonds 2015B Tax Abatement Bonds 2. Operating and capital expenses: Fund 285 Transit/Harbo- District/HRA Fund I Gescrippon I Tyiaei 1 2022 1 2023 I 24K4 285 HRAOperatingHRA 72405 71.150 66,550 UL300 350 HRA-Tmnsit20156Tax Abate HRA 176,150 178,850 181450 18$]00 TOTAL LEW 248.555 250.000 250,WC M,Wll LESS. rl C DISPARFES LEW (17621) (15.825) (12.166) (12,1162) NET tEW 230.9M 2M,1I5 2W,BM 237,938 CHANGE FRM PRIM YEAR 0 63% 1 40% 1 56% aw% Fund 285 has run a deficit for many years, and in 2019, the City Council authorized accounting for all Harbor District and Lost Lake slip expenses within this fund, in addition to the transit district related activities. Significant reserves will need to be accumulated in this fund to pay for the ultimate maintenance of the slips, Greenway and pier, and redredging of the channel in addition to the park improvements that have recently been formulated. RECOMMENDATION Staff is recommending that the BRA Board approve the attached resolution authorizing the levy of a special benefit levy pursuant to Minnesota Statutes Section 469.033, Subdivision 6 with no increase from the prior year to round out the amount. -3- HOUSING AND REDEVELOPMENT AUTHORITY IN AND FOR THE CITY OF MOUND RESOLUTION NO. 24-01H AUTHORIZING THE LEVY OF A SPECIAL BENEFIT LEVY PURSUANT TO MINNESOTA STATUTES, SECTION 469.033, SUBDIVISION 6 AND APPROVAL OF A BUDGET FOR FISCAL YEAR 2025 WHEREAS the Housing and Redevelopment Authority in and for the City of Mound (the "HRA") has been duly established and operates under Minnesota Statutes, Sections 469.001 to 469.047 (the "HRA Act'); and WHEREAS, Section 469.033, Subdivision 6, of the HRA Act permits the HRA to levy and collect a special benefit levy of up to .0185 percent of taxable market value in the City upon all taxable real property within the City in order to finance housing and redevelopment activities authorized under the HRA Act; and WHEREAS, the HRA has reviewed a budget for its operations for fiscal year 2025, which budget earmarks the special benefits levy to pay debt service for the Mound Transit Center bonds and any other costs related to HRA administrative, operating and/or capital expenses; NOW, THEREFORE BE IT RESOLVED by the Board of Commissioners of the Housing and Redevelopment Authority in and for the City of Mound as follows: 1. The budgets for the Mound Transit Center debt service and maintenance costs for fiscal year 2025 are hereby in all respects approved. 2. Staff of the HRA are hereby authorized and directed to file the budget with the City in accordance with Minnesota Statutes, Section 469.033, Subdivision 6. 3. The Board approves a special benefit levy for taxes payable in 2025 pursuant to Minnesota Statutes, Section 469.033, Subdivision 6, in an amount not to exceed $250,000, subject to the consent of the City Council of the City. 4. Staff of the HRA are hereby authorized and directed to seek the approval by resolution of the City Council of the City of the levy of special benefit taxes in 2025, certify such proposed special levy with the Hennepin County Auditor by September 30, 2024, certify the final levy with the County Auditor by the specified date and take such other actions as are necessary to levy and certify such levy. Approved this 24th day of September, 2024 by the Board of Commissioners of the Housing and Redevelopment Authority in and for the City of Mound. Attest: Kevin Kelly, City Clerk Chair. Jason R. Holt .® MEMORANDUM Date: September 19, 2024 To: BRA Board Chair and Commissioners From: Margaret Reisdorf Deputy City Manager Subject: Partial Prepayment of TIT 1-2 Tax Increment Finance Revenue Refunding Bonds for the MetroPlains Project (Series 2006). BACKGROUND TIT District (TIF 1-2) was established in 2000 for by Bay Development for the Mound Marketplace and Village project. The decertification of TIT 1-2 will occur in 2026. This district had two separate bond issues and a subordinate note with the original developer. The terms of the Taxable Tax Increment Subordinate Revenue Note—Metroplains Redevelopment Project (Series 2002B) is that the initial principal of $308,951 will accrue simple compound interest at a rate of 8.5% (calculated using 360 days per year or (12) 30-day months), but that there will be no obligation after 2/l/2021, which the FIT district decertifies. In addition, TIT revenues will primarily be used to repay the principal and interest on the Tax Increment Revenue Refunding Bonds for the Metroplains Project (Series 2006), then the citywill be allowed to withhold a 10% administrative fee with any remaining tax increment used 50010to make payments on the subordinate note. After this partial call, we will have paid down $300,000 in outstanding bonds and $300,000 on the subordinate note. The resolution to call for the partial early redemption on the bonds is on the agenda and needs to be acted upon in order to proceed. STAFF RECOMMENDATION Staff recommends approval of the attached resolution that calls for the partial early redemption on the bonds. -5- EXTRACT OF MINUTES OF A MEETING OF THE HOUSING AND REDEVELOPMENT AUTHORITY OF THE CITY OF MOUND, MINNESOTA HELD: September 24, 2024 Pursuant to due call and notice thereof, a regular or special meeting of the Housing and Redevelopment Authority in and for the City of Mound, Hennepin County, Minnesota, was held at the City Hall on September 24, 2024, at 6:00 P.M. The following members were present: and the following were absent: Member introduced the following resolution and moved its adoption: RESOLUTION NO. 24-02H RESOLUTION AUTHORIZING THE PARTIAL CALL OF CERTAIN OUTSTANDING BONDS A. WHEREAS, by a resolution adopted on September 26, 2006 (the 'Prior Resolution"), the Housing and Redevelopment Authority in and for the City of Mound, Minnesota (the "Authority") issued Tax Increment Revenue Refunding Bonds (MetroPlains Project), Series 2006, in the original principal amount of $3,295,000, dated November 2, 2006 (the 'Bonds"). B. WHEREAS, there are sufficient funds on hand in the Bond Fund, as defined in the Prior Resolution, to call $40,000 outstanding principal amount of the August 15, 2026 payment of the Term Bond maturing on February 15, 2027 (the 'Partial Redemption"), at a price of par plus accrued interest on November 1, 2024, in accordance with the Prior Resolution. NOW, THEREFORE, BE IT RESOLVED by the Housing and Redevelopment Authority in and for the City of Mound, Minnesota, as follows: 1. The Authority hereby determines to prepay on November 1, 2024, the Partial Redemption and the interest due thereon. 2. Bond Trust Services Corporation, in Roseville, Minnesota, the paying agent for the principal and interest on the Bonds, is hereby authorized and directed to cause the Notice of Partial Call for Redemption attached hereto as Exhibit A to be given in accordance with the provisions of the Prior Resolution. 3. No further action shall be required of the Authority to complete the Partial Redemption. The motion for the adoption of the foregoing resolution was duly seconded by Member and upon a vote being taken thereon, the following voted in favor thereof: 10 134711278v1 and the following voted against the same: Whereupon the resolution was declared duly passed and adopted. 2 134711278v1 _7_ STATE OF MINNESOTA COUNTY OF HENNEPIN HOUSING AND REDEVELOPMENT AUTHORITY OF THE CITY OF MOUND The undersigned, being the duly qualified and acting Secretary of the Housing and Redevelopment Authority in and for the City of Mound, Minnesota, do hereby certify that I have carefully compared the attached and foregoing extract of minutes of the Housing and Redevelopment Authority in and for the City of Mound, Minnesota, held on the date therein indicated, with the original thereof on file in my office, and the same is a full, true and complete transcript therefrom insofar as the same relates to authorizing the partial call of certain Tax Increment Revenue Refunding Bonds (MetroPlains Project), Series 2006. WITNESS my hand as such Secretary on September 24, 2024. Secretary 134711278v1 Exhibit A NOTICE OF PARTIAL CALL FOR REDEMPTION TAX INCREMENT REVENUE REFUNDING BONDS (METROPLAINS PROJECT), SERIES 2006 HOUSING AND REDEVELOPMENT AUTHORITY IN AND FOR THE CITY OF MOUND HENNEPIN COUNTY MINNESOTA NOTICE IS HEREBY GIVEN that by order of the Housing and Redevelopment Authority in and for the City of Mound, Hennepin County, Minnesota, there have been called for partial redemption and prepayment on November 1, 2024 those outstanding bonds of the City designated as Tax Increment Revenue Refunding Bonds (MetroPlains Project), Series 2006, dated November 2, 2006, for the term bond maturing on February 15, 2027, for the payment year and amount below and totaling in $40,000 in principal amount: Dates Prepayment Amount CUSIP Number* 02/15/2026 $22,000 620545 AD5 08/15/2026 $18,000 620545 AD5 The bonds are being called at a price of par plus accrued interest to November 1, 2024, on which date all interest on the bonds will partially cease to accrue. Holders of the bonds hereby called for redemption are requested to present their bonds for payment, at office of Bond Trust Services Corporation, 3060 Centre Pointe Drive, Roseville, Minnesota 55113, on or before November 1, 2024. Dated: September 24, 2024 BY ORDER OF THE HOUSING AND REDEVELOPMENT AUTHORITY IN AND FOR THE CITY OF MOUND /s/ Executive Director *The Authority shall not be responsible for the selection of or use of the CUSIP numbers, nor is any representation made as to their correctness indicated in the notice. They are included solely for the convenience of the holders. A-1 ®' 134711278v1 Mound HRA Taxable Tax Increment Subordinate Revenue Note MetroPlains Redevelopment Project Series 2002B Accrued # Days 1-Feb 1-Aug Beginning Additions / Ending Annual Loan plus Interest Payment Payment Loan Balance Reductions Loan Balance Interest Unpaid Interest - 308,957 308,957 308,957 6/3/2002 208 - - 308,957 - 308,957 15,173 324,130 2003 360 - - 308,957 - 308,957 26,261 350,392 2004 360 - - 308,957 - 308,957 26,261 376,653 2005 360 - - 308,957 - 308,957 26,261 402,914 2006 360 - - 308,957 - 308,957 26,261 429,176 2007 360 - - 308,957 - 308,957 26,261 455,437 2008 360 - - 308,957 - 308,957 26,261 481,698 2009 360 25,000 4,700 308,957 (29,700) 279,257 24,147 476,145 2010 360 4,800 3,650 279,257 (8,450) 270,807 23,234 490,929 2011 360 4,600 3,100 270,807 (7,700) 263,107 22,550 505,779 2012 360 - 9,500 263,107 (9,500) 253,607 22,028 518,307 2013 360 - 2,500 253,607 (2,500) 251,107 21,468 537,275 2014 360 - - 251,107 251,107 21,344 558,619 2015 360 - 251,107 251,107 21,344 579,963 2016 360 - - 251,107 251,107 21,344 601,307 2017 360 5,000 20,000 251,107 (25,000) 226,107 20,246 596,553 2018 360 15,000 25,000 226,107 (40,000) 186,107 17,165 573,718 2019 360 186,107 186,107 15,819 589,537 2020 360 40,000 20,000 186,107 (60,000) 126,107 11,994 541,531 2021 360 25,000 126,107 (25,000) 101,107 8,771 525,303 2022 360 10,000 20,000 101,107 (30,000) 71,107 7,107 502,409 2023 360 5,000 20,000 71,107 (25,000) 46,107 4,946 482,355 2024 360 7,150 30,000 46,107 (37,150) 8,957 2,299 447,505 2025 360 8,957 8,957 761 448,266 2026 360 8,957 8,957 761 449,028 2/l/2027 30 - - 8,957 8,957 63 449,091 141,550 158,450 (300,000) -10- Terms : 8.5% interest calculated using 360 day year or (12) 30-day months. No obligation after 2/1/2027. City of Mound HRA $40,422 Cash Current Partial Call on November 1, 2024 of: $3,295,000 Tax Increment Revenue Refunding Bonds, Series 2006 (Metroplains Project) Sources & Uses Dated 11/01/2024 1 Delivered 11/01/2024 Sources Of Funds Par Amount of Bonds $40,422.22 Total Sources $40,422.22 Uses Of Funds Deposit to Current Refunding Fund 40,422.22 $40,422.22 2024 Cash Cur Partial Cal I SINGLE PURPOSE 1 8/13=4 1 2:33 PM FREERS PUBLIC FINANCE ADVISORS City of Mound HRA $40,422 Cash Current Partial Call on November 1, 2024 of: $3,295,000 Tax Increment Revenue Refunding Bonds, Series 2006 (Metroplains Project) Debt Service Comparison Existing Net New Date Total P+I D/S D/S Old Net D/S Savings 11/01/2024 - - - - - 11/01/2025 40,422.22 269,075.00 309,497.22 271,075.00 (38,422.22) 11/01/2026 - 112,750.00 112,750.00 154,200.00 41,450.00 Total $40,422.22 $381,825.00 $422,247.22 $425,275.00 $3,027.78 PV Analysis Summary (Net to Net) Net PV Cashflow Savings @ 0.000%(Escrow Yield)... 3,027.78 Net Present Value Benefit $3,027.78 Net PV Benefit / $43,450.00 PV Refunded Debt Service 6.968% Net PV Benefit/ $40.000 Refunded Principal... 7.569% Net PV Benefit/ $40,422 Refunding Principal.. 7.490% Refunding Bond Information Refunding Dated Date 11/01/2024 Refunding Delivery Date 11/01/2024 2024 Cash Cur Partial Cal I SINGLE PURPOSE 1 8A 32024 1 2:33 PM EHLERS 12 PUBLIC FINANCE ADVISORS City of Mound HRA $40,422 Cash Current Partial Call on November 1, 2024 of: $3,295,000 Tax Increment Revenue Refunding Bonds, Series 2006 (Metroplains Project) Current Refunding Escrow Cash Date Rate Receipts Disbursements Balance 11/01/2024 - 40,422.22 40,422.22 - Total - $40,422.22 $40,422.22 - Investment Parameters Investment Model [PV, GIC, or Securities] Securities Default investment yield target Unrestricted Cash Deposit 40,422.22 Total Cost of Investments $40,422.22 Cost of Investments at bond Yield for 2024 Cash Cur Partial Cal I SINGLE PURPOSE 1 8/132024 1 2:33 PM FREERS _13_ PU6LIC FINANCE ADVISORS of Mound HRA $40,422 Cash Current Partial Call on November 1, 2024 of: $3,295,000 Tax Increment Revenue Refunding Bonds, Series 2006 (Metroplains Project) Summary Of Bonds Refunded of Maturity Issue Maturity Type Bond Coupon Value Call Date Call Price Dated 8/152024 I Delivered 8/152024 Ser 2006 $3.295M Remaining CashCall file 2024Call 02/15/2026 Serial Coupon 5.000% 22,000 11/O1/2024 100.000% Ser 2006 $3.295M Remaining CashCall file 2024Call 08/15/2026 Serial Coupon 5.000% 18,000 11/O1/2024 100.000% Subtotal - - $40,000 - - Total $40,000 2024 Cash C,, Partial Cal I SINGLE PURPOSE 18/1 S2024 1233 PM EHLERSI PUBLIC FINANCE ADVISO -14- City of Mound HRA $3,295,000 Tax Increment Revenue Refunding Bonds, Series 2006 (Metroplains Project) Revised Schedule due to change in final maturity - Called 2/1/2018 Debt Service To Maturity And To Call Refunded Refunded D/S To Refunded Date Bonds Interest Call Principal Coupon Interest D/S 11/01/2024 40,000.00 422.22 40,422.22 - - - - 02/15/2025 - - - - 5.000% 1,000.00 1,000.00 08/15/2025 - - - - 5.000% 1,000.00 1,000.00 02/15/2026 - - - 22,000.00 5.000% 1,000.00 23,000.00 08/15/2026 - - - 18,000.00 5.000% 450.00 18,450.00 Total $40,000.00 $422.22 $40,422.22 $40,000.00 - $3,450.00 $43,450.00 Yield Statistics Base date for Avg. Life & Avg. Coupon Calculation 11/01/2024 Average Life 1.514 Years Average Coupon 5.0000037% Weighted Average Maturity (Par Basis) 1.514 Years Weighted Average Maturity (Original Price Basis) 1.514 Years Refunding Bond Information Refunding Dated Date 11/01/2024 Refunding Delivery Date 11/01/2024 Ser 2006 $3.295M Remainin I SINGLE PURPOSE 1 8/13=4 1 2:33 PM FREERS _15_ PU6LIC FINANCE ADVISORS City of Mound HRA $3,295,000 Tax Increment Revenue Refunding Bonds, Series 2006 (Metroplains Project) Revised Schedule due to change in final maturity - Called 2/1/2018 Current Outstanding Debt Service Date Principal Coupon Interest Total P+I Fiscal Total 02/15/2025 125,000.00 5.000% 9,100.00 134,100.00 - 08/15/2025 129,000.00 5.000% 5,975.00 134,975.00 - 11/01/2025 - - - - 269,075.00 02/15/2026 110,000.00 5.000% 2,750.00 112,750.00 - 11/01/2026 - - - - 112,750.00 Total $364,000.00 - $17,825.00 $381,825.00 - Yield Statistics Base date for Ave. Life & Ave. Concert Calculation 11/01/2024 Average Coupon 5.0000037% Weighted Average Maturity (Par Basis) 0.768 Years Weighted Average Maturity (Original Price Basis) 1.514 Years Refundinq Bond Information Refunding Dated Date 11/01/2024 Refunding Delivery Date 11/01/2024 Ser2006$3.295MRemalnin I SINGE PURPOSE 1 8/132024 1 2:33PM FREERS _16_ PUBLIC FINANCE ADVISORS