HomeMy WebLinkAboutResolution - 2018-R0054 - North Overton TIF Annual Report - 01/25/2018Resolution No. 2018-RO05 4
Item No. 6.3
January 25, 2018
RESOLUTION
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LUBBOCK:
THAT the Mayor of the City of Lubbock is hereby authorized and directed to execute
for and on behalf of the City of Lubbock, the North Overton Tax Increment Financing
Reinvestment Zone Annual Report for October 1, 2016 through September 30, 2017,
which will be distributed to the chief executive officer of each taxing unit levying taxes
within the North Overton Tax Increment Financing Reinvestment Zone, and to the
Comptroller of the State of Texas. Said Annual Report is attached hereto and
incorporated in this Resolution as if fully set forth herein and shall be included in the
minutes of the Council.
Passed by the City Council on January 25, 2018
ATTEST:
DANIEL M. POPE, MAYOR
V-� Qe "C "f -, -., —
Rebe ca Garza, City SecTetary(j
APPROVED AS TO CONTENT:
Cheryl Brock, Executive Director of Budget
APPROVED AS TO FORM:
City Attorney
ccdoc ES orth Overton Tax Increment Financing Reinvestment Zone — 2017 Annual Report
December 18, 2017
Resolution No. 2018-RO05 4
North Overton Tax Increment Financing
Reinvestment Zone
Annual Report
October 1, 2016 - September 30, 2017
City of Lubbock, TX
Lubbock Business Park
Tax Increment Financing Reinvestment Zone
Annual Report
October 1, 2016 — September 30, 2017
Table of Contents
Introduction............................................................................................................................
FinancialReport .....................................................................................................................
AppraisedValues...................................................................................................................
Tax Increment Fund Revenue................................................................................................
PerformanceReport ...............................................................................................................
Boardof Directors..................................................................................................................
MasterPlan............................................................................................................................
BoundaryMap.......................................................................................................................
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TEXAS
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3
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7
City of Lubbock, TX
Lubbock Business Park
Tax Increment Financing Reinvestment Zone
Annual Report
October 1, 2016 — September 30, 2017
Introduction
The Lubbock City Council established the Lubbock Business Park Tax Increment Financing
Reinvestment Zone (Zone) by ordinance on December 16, 2009 to promote the development of
the Lubbock Business Park. The Zone was enacted after written notice and formal presentations
to the governing body of each taxing unit that levies real taxes in the Zone, and after a properly
advertised public hearing for public comments on the creation of the Zone.
According to the Texas Tax Increment Finance Act Section 311.016, the City must submit an
annual report to the chief executive officer of each taxing unit that levies taxes on property
within a zone. The report must be provided within 150 days of the end of the City's fiscal year
(September 30), and a copy must be sent to the Texas Comptroller of Public Accounts.
The Texas Tax Increment Finance Act specifies that the report must include:
❑ Amount and source of revenue in the Tax Increment Fund (Fund) established for the
Zone,
❑ Amount and purpose of expenditures from the Fund,
❑ Amount of principal and interest due on outstanding bonded indebtedness,
❑ Tax increment base and current captured appraised taxable value retained by the Zone,
❑ Captured appraised taxable value shared by the City and other taxing units,
❑ Total amount of tax increments received, and
❑ Any additional information necessary to demonstrate compliance with the Tax Increment
Financing Plan adopted by the City.
Distribution of this annual report was approved by resolution of the City Council on January 25,
2018 upon the recommendation of the Lubbock Business Park Tax Increment Financing
Reinvestment Zone Board of Directors (Board) on December 13, 2017.
Daniel M. Pope, Mayor
City of Lubbock
Sandy Henry
Lubbock Business Park TIF Board of Directors
Page 2
City of Lubbock, TX
Lubbock Business Park
Tax Increment Financing Reinvestment Zone
Annual Report
October 1, 2016 — September 30, 2017
Financial Report
The net taxable value of the Zone is $54,561,371 for each taxing jurisdiction, an increase of
$54,150,885 over the 2009 base year. Exemptions and abatements by the City and other taxing
jurisdictions lower the net taxable amount available to the Tax Increment Fund as indicated on
this page.
Appraised Values
Zone 2017 Appraised Value
$ 56,499,323
Zone 2017 Net Taxable Value 54,561,371
Less: 2009 Base Value 410,486
Current Captured Net Taxable Value Retained and Shared * $ 54,150,885
*The captured appraised value of taxable real property is the total appraised value of all real property taxable by the
taxing unit and located in a reinvestment zone for that year, less the tax increment base of the taxing unit. Texas
Tax Increment Finance Act Section 311.012(b).
Taxing Jurisdiction
City of Lubbock
Lubbock County
Lubbock County Hospital
District
High Plains Underground
Water Conservation District #1
Total Fund Revenue
Tax Increment Fund Revenue
2009
2017 Taxable 2017 Net
Tax Rate Value Taxable Value
2017
Projected TIF
Incremental
Fund Revenue
Net Taxable
(100%
Value
Collection)
$0.538020
410,486
54,561,371
54,150,885 $
291,343
0.358158
410,486
54,561,371
54,150,885
193,946
0.112055
410,486
54,561,371
54,150,885
60,679
0.007500 410,486 54,561,371 54,150,885 4,061
$ 550,029
Page 3
City of Lubbock, TX
Lubbock Business Park
Tax Increment Financing Reinvestment Zone
Annual Report
October 1, 2016 — September 30, 2017
Performance Report
The Board and the City Council are operating with the Project and Finance Plans approved by
the Board on December 10, 2010 and approved by the City Council on January 27, 2011. The
Project Plan describes the types of projects anticipated to occur in the Zone. The Financing Plan
provides projections of the amount of revenue that may be received in the future and how that
revenue will be used to support potential projects.
Revenues
In FY 2016-17, the Zone received $523,560 in revenues for value earned in 2016, and $17,508 in
interest earned. Any variance to the actual amount from the amount reported in the FY 2015-16
Annual Report can be attributed to uncollected taxes and/or exemptions.
Expenditures and Projects
There is no bonded indebtedness. The expenditures incurred in FY 2016-17 are:
Lubbock Business Park TIF Expenditures
AdministrativeBondIssuance Expenditures
Administrative
Administrative Costs
Office Supplies
Professional Services
LCAD Collections Charges
Interest Expense
Total Administrative Expenditures
*Unaudited
Expenditures To-
FY 2 016-17 * Date
9,248 46,703
- 524
3,426 21,446
29 174
- (289)
$ 12,702 68,557
All expenditures are as defined in the Texas Tax Increment Finance Act Section 311.002(1):
"Project costs means the expenditures made or estimated to be made and monetary obligations
incurred or estimated to be incurred by the municipality establishing a reinvestment zone that are
listed in the project plan as costs of public works or public improvements in the zone, plus other
costs incidental to those expenditures and obligations."
Page 4
City of Lubbock, TX
Lubbock Business Park
Tax Increment Financing Reinvestment Zone
Annual Report
October 1, 2016 — September 30, 2017
Board of Directors
The Zone consists of one representative from each of the jurisdictions that levy taxes within the
zone and representatives appointed by the City. In establishing the Board, the City Council
specified nine members with five members appointed by the City Council. City Council
appointed Board representatives must be qualified voters of the City and at least 18 years of age.
The Board is responsible for administering the Zone throughout its life span and for
recommending projects to be financed with the approval of the City Council.
Council Appointee: Sandy Henry, Chair
Science Spectrum
Term: 1/01/17 — 1/01/19
Council Appointee: Sonny Garza
City Bank
Term: 1/01/17 — 1/01/19
Council Appointee: Les Gillit
Standard Sales
Term: 1/01/17 — 1/01/19
Council Appointee: David Sharbutt
Investor
Term: 1/01/16 — 1/01/18
Council Appointee: Tony Whitehead
Prosperity Bank
Term: 1/01/16 — 1/01/18
Lubbock Independent School District Appointee:
Dr. Berhl Robertson, Superintendent
High Plains Underground Water Conservation District Appointee and Designee:
Jason Coleman, General Manager
Lubbock County Hospital District Appointee and Designee:
David Allison, Chief Executive Office Designee: Jeff Dane
Lubbock County Commissioners Court Appointee:
Honorable Mark Heinrich, County Commissioner
Page 5
City of Lubbock, TX
Lubbock Business Park
Tax Increment Financing Reinvestment Zone
Annual Report
October 1, 2016 — September 30, 2017
Lubbock Business Park Master Plan
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Page 6
City of Lubbock, TX
Lubbock Business Park
Tax Increment Financing Reinvestment Zone
Annual Report
October 1, 2016 — September 30, 2017
Reinvestment Zone Boundary Map
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Page 7
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