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HomeMy WebLinkAboutOrdinance - 2024-O0112 - 17Th Suppl. Ord., Vintage Township PID, Service & Assmt Plan And Assmt Roll - 09/10/2024Section 2. Annual Service Plan Update and Assessment Roll: THAT the Annual Service Plan Update and updated Assessment Roll attached hereto as Exhibit A are hereby accepted and approved. Section 3. Effective Date: THAT this Ordinance shall take effect upon passage and execution hereof. AND IT IS SO ORDERED. Passed by the City Council on first reading on August 27, 2024 Passed by the City Council on second reading on September 10, 2024 ARK W. MCBRAYER,�MAYOR ATTEST: 1 Courtney Paz, City Secretary APPROVED AS TO CONTENT: Cheryl Brock, Interim Chief Financial Officer APPROVED AS TO FORM: 00" /Z r elli Leisure, cnior Assistant City Attorney Ord. Vintage PID Supplemental Assessment 2024 8-27-24 Exhibit A VINTAGE PUBLIC IMPROVEMENT DISTRICT CITY OF LUBBOCK, TEXAS ANNUAL SERVICE PLAN UPDATE 2024-25 AS APPROVED BY CITY COUNCIL ON: AUGUST 27, 2024 PREPARED BY: Exhibit A VINTAGE PUBLIC IMPROVEMENT DISTRICT ANNUAL SERVICE PLAN UPDATE - 2024-25 TABLE OF CONTENTS A. INTRODUCTION.............................................................................................................. 1 B. UPDATE OF THE SERVICE PLAN.................................................................................... 3 I. ANNUAL BUDGET FOR THE IMPROVEMENT PROJECTS........................................................................ 3 II. DEBT SERVICE AND COLLECTION COSTS........................................................................................... 5 III. ANNUAL OPTIONAL REDEMPTION REVIEW.................................................................................... 10 C. UPDATE OF THE ASSESSMENT PLAN........................................................................... I I D. UPDATE OF THE ASSESSMENT ROLL........................................................................... 12 I. PARCEL UPDATES................................................................................................................................ 12 II. PREPAYMENT OF ASSESSMENTS........................................................................................................ 13 E. UPDATES OF MISCELLANEOUS PROVISIONS............................................................... 14 APPENDIX A - THE IMPROVEMENT PROJECTS APPENDIX B - 2024-25 ASSESSMENT ROLL SUMMARY APPENDIX C - PID ASSESSMENT NOTICE Exhibit A A. INTRODUCTION The Vintage Township Public Improvement District (the "PID") was created pursuant to the PID Act and a resolution of the City Council on January 12, 2007 to finance certain public improvement projects for the benefit of the property in the PID. The Vintage Township Public Facilities Corporation Special Revenue Bonds, Series 2008A in the aggregate principal amount of $2,193,000 (the "Series 2008A Bonds") and the Vintage Township Public Facilities Corporation Special Revenue Bonds, Series 2008B in the aggregate principal amount of $1,279,000 (the "Series 2008B Bonds") were issued to finance, refinance, provide or otherwise assist in the acquisition, construction and maintenance of the public improvements provided for the benefit of the property in the PID. A service and assessment plan (the "Service and Assessment Plan") was approved by the City pursuant to Ordinance No. 2007-00058, as amended by Ordinance No. 2008-00005, identifying the public improvements (the "Improvement Project") to be provided by the PID, the costs of the Improvement Projects, the indebtedness to be incurred for the Improvement Projects, and the manner of assessing the property in the PID for the costs of the Improvement Projects. The Service and Assessment Plan is to be reviewed and updated annually. Section 372.015 of the PID Act states that the governing body of the municipality shall apportion the cost of an improvement to be assessed against property in an improvement district, and the apportionment shall be made on the basis of special benefits accruing to the property because of the improvement. Section 372.015(d) provides that the amount of assessment for each property owner may be adjusted following the annual review of the service plan. This document is the update of the Service and Assessment Plan for 2024-25. The City had an assessment roll (the "Assessment Roll") prepared identifying the assessments on each Parcel, based on the method of assessment identified in the Service and Assessment Plan. This Annual Service Plan also explains the update of the Assessment Roll. The City Council intends for the obligations, covenants and burdens on the owner of the Assessed Property, including without limitation such owner's obligations related to the payment of the Assessments, to constitute a covenant running with the land. The Assessments are binding upon the owners of Assessed Property and their respective transferees, legal representatives, heirs, devisees, successors and assigns. The Assessments have lien priority as specified in the PID Act. Effective September 1, 2021, the Texas legislature passed House Bill 1543 as an amendment to the PID Act, requiring, among other things, (i) all Service and Assessment Plans and Annual Service Plan Updates be approved through City ordinance or order to be filed with the county clerk of each county in which all or part of the PID is located within seven days and (ii) include a copy of the notice form required by Section 5.014 of the Texas Property Code (the "PID Assessment Notice") as disclosure of the obligation to pay PID Assessments. In light of these amendments to the PID Act, this Annual Service Plan Update includes a copy of the PID Assessment Notice as Appendix C and copy of this Annual Service Plan Update will be filed with the county clerk in each county in which all or a part of the PID us located not later than seven (7) days after the date the governing body of the City approves this Annual Service Plan Update. MuniCap 11 Exhibit A Section 372.013 of the PID Act, as amended, stipulates that a person who proposes to sell or otherwise convey real property that is located in the PID, except in certain situation described in the PID Act, shall first give to the purchaser of the property a copy of the completed PID Assessment Notice. The PID Assessment Notice shall be given to a prospective purchaser before the execution of a binding contract of purchase and sale, either separately or as an addendum or paragraph of a purchase contract. In the event a contract of purchase and sale is entered into without the seller provided the required notice, the purchaser, subject to certain exceptions described in the PID act, is entitled to terminate the contract. The PID Assessment Notice shall be executed by the seller and must be filed in the real property records of the County in which the property is located at the closing of the purchase and sale of the property. Capitalized terms shall have the meanings set forth in the Service and Assessment Plan unless otherwise defined herein. (the remainder of this page is intentionally left blank) MuniCap 12 Exhibit A B. UPDA TE OF THE SER VICE PLAN I. ANNUAL BUDGET FOR THE IMPROVEMENT PROJECTS The actual total cost of Improvement Project A is $2,920,808, which represents a reduction in the budget for Improvement Project A included in the Service and Assessment Plan. The actual total cost of Improvement Project B is equal to $1,828,466, which also represented a reduction of the budget for Improvement Project B included in the Service and Assessment Plan. There were budget line item cost revisions for the Improvement Projects as reported by the Developer. The reductions in the budget and the budget line revisions were reflected in prior Annual Service and Assessment Plan Updates. The original and revised budgets for the Improvement Projects are included in Appendix A. The budget includes Improvement Project A and Improvement Project B. As shown by Table B-1 below, the PID has incurred indebtedness in the total amount of $3,472,000 in the form of the Series 2008A and Series 2008B Bonds, which are to be repaid from Assessments, and the Developer is to fund the balance of the costs of the Improvement Projects as shown below. Table B-1 Sources and Uses of Funds Public Improvements Improvement Improvement Project A Project B Sources of Funds Series A Bonds Series B Bonds Total Bond proceeds $2,193,000 $1,279,000 $3,472,000 Developer's contribution to Reserve Account $219,300 $0 $219,300 Developer's contribution to Prepayment Reserve Account $40,928 $23,870 $64,798 Other private funds $804,366 $833,286 $1,637,652 Total Sources of Funds $3,257,594 $2,136,156 $5,393,750 Uses of Funds Improvement Project Capitalized Interest Account Collection Costs Account Reserve Account $2,920,808 $1,828,466 $4,749,274 $61,644 $128,694 $190,338 $14,914 $27,226 $42,140 $219,300 $127,900 $347,200 Prepayment Reserve Account $40,928 $0 $40,928 Developer Sub -Account of the Prepayment Reserve Account $0 $23,870 $23,870 Total Uses of Funds $3,257,594 $2,136,156 $5,393,750 Note: The numbers in this and subsequent tables are in some cases shown rounded to the nearest dollar; however, the calculations are made to the cent. MuniCap 13 Exhibit A A Service and Assessment Plan must cover a period of five years. All of the Improvement Projects are expected to be provided within a period of five years. The anticipated budget for the Improvement Projects over a period of five years and the indebtedness expected to be incurred for these costs is shown by Table B-2 and Table B-3 below. Table B-2 Improvement Project A PID Sources and Uses of Funds 2008 — 2030 Year Year Sources of Funds 2008-2024 2025-2030 Total Bond proceeds $2,193,000 $0 $2,193,000 Developer's contribution to Reserve Account $219,300 $0 $219,300 Developer's contribution to Prepayment Reserve Account $40,928 $0 $40,928 Other private funds $804,366 $0 $804,366 Total Sources of Funds $3,257,594 $0 $3,257,594 Uses of Funds Improvement project $2,920,808 $0 $2,920,808 Capitalized Interest Account $61,644 $0 $61,644 Collection Costs Account $14,914 $0 $14,914 Reserve Account $219,300 $0 $219,300 Prepayment Reserve Account $40,928 $0 $40,928 Total Uses of Funds $3,257,594 $0 $3,257,594 Table B-3 Improvement Project B PID Sources and Uses of Funds 2008 — 2030 Year Year Sources of Funds 2008-2024 2025-2030 Total Bond proceeds $1,279,000 $0 $1,279,000 Developer's contribution to Prepayment Reserve Account $23,870 $0 $23,870 Other private funds $833,286 $0 $833,286 Total Sources of Funds $2,136,156 $0 $2,136,156 Uses of Funds Improvement Project $1,828,466 $0 $1,828,466 Capitalized Interest Account $128,694 $0 $128,694 Collection Costs Account $27,226 $0 $27,226 Reserve Account $127,900 $0 $127,900 Develop Sub -Account of the Prepayment Reserve Account $23,870 $0 $23,870 Total Uses of Funds $2,136,156 $0 $2,136,156 MuniCap 14 Exhibit A H. DEBT SERVICE AND COLLECTION COSTS The Annual Installments The Assessment imposed on any Parcel may be paid in full at any time. If not paid in full, the Assessment shall be payable in thirty annual installments of principal and interest beginning with the tax year following the issuance of the Series 2008A and Series 2008B Bonds, of which fourteen (14) Annual Installments remain outstanding. Pursuant to the Service and Assessment Plan, each Assessment shall bear interest at the rate on the Series 2008A and Series 2008B Bonds with a maximum of nine percent per annum commencing with the issuance of the Series 2008A Bonds. The interest rate on the Series 2008A Bonds is 7.375 percent per annum. Accordingly, the interest rate on the Series 2008A Bonds is used to calculate the interest on the Assessments. These payments, the "Annual Installments" of the Assessments, shall be billed by the City in 2024 and will be delinquent on February 1, 2025. Pursuant to the Service and Assessment Plan, the Annual Service Plan Update shall show the remaining balance of the Assessments for each Parcel and the Annual Installments and Annual Collection Costs to be collected from each Parcel. Annual Collection Costs shall be allocated to each Parcel pro rata based upon the amount the Annual Installment on a Parcel bears to the amount of Annual Installments in the PID as a whole that are payable at the time of such allocation. Each Annual Installment shall be reduced by any credits applied under an applicable Indenture of Trust, such as capitalized interest and interest earnings on any account balances and by any other funds available to the PID. Annual Budd for the Repayment of Indebtedness Debt service is to be paid on the Series 2008A Bonds from the collection of the Annual Installments. The interest rate to be paid on the Series 2008A Bonds is 7.375 percent. In addition, "Collection Costs" are to be collected with the Annual Installments to pay expenses related to the collection of the Annual Installments. The budget for the PID to be paid from the collection of Annual Installments for 2024-25 is shown by Table B-4 on the following page. (the remainder of this page is intentionally left blank) MuniCap 15 Exhibit A Table B-4 Budget for the Annual Installments to be Collected for 2024-25 Improvement Improvement Protect A Series Project B Series Descriptions 2008A Bonds 2008B Bonds Total Interest payment on April 1, 2025 $65,912 $0 $65,912 Interest payment on October 1, 2025 $65,912 $0 $65,912 Principal payment on October 1, 2025 $61,000 $0 $61,000 Subtotal debt service on bonds $192,823 $0 $192,823 Annual Collection Costs $15,000 $0 $15,000 Subtotal Expenses $15,000 $0 $15,000 Available Capitalized Interest Funds $0 $0 $0 Available Administrative Expense Funds $0 $0 $0 Subtotal.fiends available 30 $0 $0 Annual Installments $207,823 $0 $207,823 Note: The amounts shown are rounded to the nearest dollar, whereas calculations are to the cent. As explained above, the interest rate on the Series 2008A Bonds is 7.375 percent per annum, which is used to calculate the interest on the Assessment Part A. Annual Installments to be Collected from previously subdivided lots The Assessment Part A per Equivalent Unit for all lots, other than the newly subdivided Phase Three Lots, is calculated as $5,423 based on the revised number of units to be developed. The Assessment Part A applicable for each Land Use Class, which is calculated by multiplying the Assessment Part A per Equivalent Unit by the Equivalent Units of each Land Use Class, and the interest on the Assessment due to be collected for 2024-25 are shown in Table B-5 below. Table B-5 Interest Due on Assessment Part A to be Collected for 2024-25 Assessment Assessment Assessment Interest Due Land Use Class per EU EU Part A per unit Interest Rate per Unit Land Use Class 1 $5,423 1.00 $5,423 7.375% $399.93 Land Use Class 2 $5,423 1.66 $9,002 7.375% $663.88 Land Use Class 3 $5,423 2.29 $12,418 7.375% $915.84 Note: The amounts shown are rounded to the nearest dollar, whereas calculations are to the cent The Assessment Part A due for 2024-25 is $61,000, which represents the principal amount due on the Series 2008A Bonds on October 1, 2025. The Total Assessment Part A outstanding is shown as $1,787,435 in Appendix B after the regular principal payment on October 1, 2024. Accordingly, the Assessment Part A due for 2024-25 is 3.413 percent of the outstanding Assessment Part A (i.e., $61,000 _ $1,787,435 = 3.413%). MuniCap 16 Exhibit A The Assessment Part A due to be collected from each Land Use Class for 2024-25 is shown in Table B-6 below. Table B-6 Assessment Part A Due to be Collected for 2024-25 Assessment Assessment Land Use Class Part A per unit Percentage Part A Due Land Use Class 1 $5,423 3.413% $185.06 Land Use Class 2 $9,002 3.413% $307.21 Land Use Class 3 $12,418 3.413% $423.80 Note: The amounts shown are rounded to the nearest dollar, whereas calculations are to the cent. The net Annual Collection Costs for the collection of Assessment Part A are estimated to be $15,000. The total outstanding Assessment Part A is shown as $1,787,435 in Appendix B. Accordingly, the Annual Collection Costs due for 2024-25 is 0.839 percent of the outstanding Assessment Part A (i.e., $15,000 - $1,787,435 = 0.839%). The Annual Collection Costs to be collected for 2024-25 is shown in Table B-7 below. Table B-7 Annual Collection Costs for Assessment Part A to be Collected for 2024-25 Assessment Annual Collection Land Use Class Part A per unit Percentage Costs Per Unit Land Use Class 1 $5,423 0.839% $45.51 Land Use Class 2 $9,002 0.839% $75.54 Land Use Class 3 $12,418 0.839% $104.21 Note: The amounts shown are rounded to the nearest dollar, whereas calculations are to the cent. In summary, the Annual Installment Part A to be collected for 2024-25, which includes interest, Assessment Part A and Annual Collection Costs, is shown Table B-8 below. Table B-8 Annual Installment Part A to be Collected for 2024-25 Interest Annual Annual Due per Assessment Annual collection Installment Land Use Class EU Unit Part A Due Assessment Costs Per Unit Part A per Unit Land Use Class 1 1.00 $399.93 $185.06 $584.99 $45.51 $630.50 Land Use Class 2 1.66 $663.88 $307.21 $971.09 $75.54 $1,046.63 Land Use Class 3 2.29 $915.84 $423.80 $1,339.64 $104.21 $1,443.85 MuniCap 17 Exhibit A As of April 1, 2014, all outstanding Assessment Part B were prepaid and the corresponding Series 2008B Bonds were fully redeemed with proceeds of the prepayments. As a result, Assessment Part B is no longer collected from the Parcels in the PID. Annual Installments to be Collected from Phase Three Lots The Assessment Part A per Equivalent Unit amounts allocated to the lots within Phase Three (the "Phase Three Lots") was $5,442 as shown in the Update of the Assessment Roll section of this annual update. This amount is slightly higher than the Assessment Part A and per Equivalent Unit amount of $5,423 allocated to all previously subdivided lots. As a result, the Annual Installment amounts due for the Phase Three Lots are calculated separately based on the Assessment amounts allocated to each of these subdivided Parcels as shown below. The Assessment Part A per Equivalent Unit for the Phase Three Lots is calculated as $5,442 as shown in the Update of the Assessment Roll section of this annual update. The Assessment Part A applicable for each Land Use Class, which is calculated by multiplying the Assessment Part A per Equivalent Unit by the Equivalent Units of each Land Use Class, and the interest on the Assessment due to be collected from each of the Phase Three Lots for 2024-25 are shown in Table B-9 below. Table B-9 Interest Due on Assessment Part A — Phase Three Lots to be Collected for 2024-25 Assessment Assessment Assessment Interest Due Land Use Class per EU EU Part A per unit Interest Rate per Unit Land Use Class 1 $5,442 1.00 $5,442 7.375% $401.33 Land Use Class 2 $5,442 1.66 $9,033 7.375% $666.20 Land Use Class 3 $5,442 2.29 $12,461 7.375% $919.03 Note: The amounts shown are rounded to the nearest dollar, whereas calculations are to the cent. The Assessment Part A due for 2024-25 is $61,000, which represents the principal amount due on the Series 2008A Bonds on October 1, 2025. The Total Assessment Part A outstanding is shown as $1,787,435 in Appendix B. Accordingly, the Assessment Part A due for 2024-25 is 3.413 percent of the outstanding Assessment Part A (i.e., $61,000 - $1,787,435 = 3.413%). The Assessment Part A due to be collected for Phase Three Lots for 2024-25 from each of the subdivided lots is shown in Table B-10 on the following page. (the remainder of this page is intentionally left blank) MuniCap 18 Exhibit A Table B-10 Assessment Part A Due — Phase Three Lots to be Collected for 2024-25 Assessment Assessment Land Use Class Part A per unit Percentage Part A Due Land Use Class 1 $5,442 3.413% $185.71 Land Use Class 2 $9,033 3.413% $308.28 Land Use Class 3 $12,461 3.413% $425.27 Note: The amounts shown are rounded to the nearest dollar, whereas calculations are to the cent. The net Annual Collection Costs for the collection of Assessment Part A are estimated to be $15,000. The total outstanding Assessment Part A is shown as $1,787,435 in Appendix B. Accordingly, the Annual Collection Costs due for 2024-25 is 0.839 percent of the outstanding Assessment Part A (i.e., $15,000 _ $1,787,435 = 0.839%). The Annual Collection Costs to be collected for Phase Three Lots for 2024-25 is shown in Table B-11 below. Table B-11 Annual Collection Costs for Assessment Part A — Phase Three Lots to be Collected for 2024-25 Assessment Annual Collection Land Use Class Part A per unit Percentage Costs Per Unit Land Use Class 1 $5,442 0.839% $45.67 Land Use Class 2 $9,033 0.839% $75.81 Land Use Class 3 $12,461 0.839% $104.58 Note: The amounts shown are rounded to the nearest dollar, whereas calculations are to the cent. In summary, the Annual Installment Part A to be collected for 2024-25 from each of the Phase Three Lots, which includes interest, Assessment Part A and Annual Collection Costs, is shown Table B-12 below. Table B-12 Annual Installment Part A — Phase Three Lots to be Collected for 2024-25 Interest Annual Annual Due per Assessment Annual collection Installment Land Use Class EU Unit Part A Due Assessment Costs Per Unit Part A per Unit Land Use Class 1 1.00 $401.33 $185.71 $587.04 $45.67 $632.71 Land Use Class 2 1.66 $666.20 $308.28 $974.48 $75.81 $1,050.28 Land Use Class 3 2.29 $919.03 $425.27 $1,344.30 $104.58 $1,448.88 There is no Annual Installment Part B to be collected from the Phase Three Lots. MuniCap 19 Exhibit A III. ANNUAL OPTIONAL REDEMPTION REVIEW The Bonds were issued in April 2008. Pursuant to Section 4.3 of the Indenture of Trust, the City reserves the right and option to redeem the Bonds before their scheduled maturity dates, in whole or in part, on any interest payment date on or after October 1, 2018, such redemption date or dates to be fixed by the City, at the redemption prices and dates shown in the Indenture of Trust. The Administrator has conducted a preliminary evaluation of the current refunding market conditions, recent PID bond refunding transactions, and other relevant factors. Based on this preliminary evaluation, the Administrator believes a refunding of the Bonds may be viable at this time. The Administrator will continue to monitor the refunding market conditions, applicable PID bond refunding transactions, and other relevant factors to determine if refunding is currently viable will inform the City accordingly. (the remainder of this page is intentionally left blank) MuniCap 110 Exhibit A C. UPDATE OF THE ASSESSMENT PLAN The Service and Assessment Plan provided for the "Assessed Property" to be classified into one of three categories for purpose of allocating the Assessments, as follows: (i) Land Use Class 1, (ii) Land Use Class 2, and (iii) Land Use Class 3. Land Use Class I consists of residential dwelling units of 2,100 square feet of living area or less. Land Use Class 2. consists of residential dwelling units with between 2,100 and 3,000 square feet of living area. Land Use Class 3 consists of residential dwelling units with greater than 3,000 square feet of living area. The Service and Assessment Plan identified Equivalent Units for each lot in each land use class as follows: Land Use Class 1 Lots Land Use Class 2 Lots Land Use Class 3 Lots 1.00 per dwelling unit 1.66 per dwelling unit 2.29 per dwelling unit The Equivalent Unit factors are the ratio of the Assessments as allocated to each lot in each property class. These Equivalent Unit factors were based on the relative size of the average unit in each class. This method of assessing property has not been changed and Assessed Property will continue to be assessed as provided for in the Service and Assessment Plan. (the remainder of this page is intentionally left blank) MuniCap Ill Exhibit A A UPDATE OF THE ASSESSMENT ROLL Pursuant to the Service and Assessment Plan, the Assessment Roll shall be updated each year to reflect: (i) The identification of each Assessed Parcel in the PID (including, if available, the tax Parcel identification number for such Parcel), (ii) the Assessments, including any adjustments as provided for in this Service and Assessment Plan; (iii) the Annual Installment for the relevant year (if such Assessment is payable) for each Parcel; (iv) prepayments of the Assessments as provided for in the Service and Assessment Plan and (B) any other changes helpful to the administration of the PID and permitted by law. The Assessment Roll and a summary of the Assessment Roll are shown in Appendix B. Each Parcel in the PID is identified, along with the Assessment on each Parcel and the Annual Installment to be collected from each Parcel in each Improvement Area. Assessments are to be reallocated for the subdivision of any Parcels. ][. PARCEL UPDATES According to the Service and Assessment Plan, upon the subdivision of any Parcel, the Administrator shall reallocate the Assessment for the Parcel prior to the subdivision among the new subdivided Parcels according to the following formula: A=Bx(C=D) Where the terms have the following meanings: A = the Assessment for each new subdivided Parcel. B = the Assessment for the Parcel prior to subdivision. C = the Equivalent Units allocated to each newly subdivided Parcel D = the sum of the Equivalent Units for all of the new subdivided Parcels There have been no additional Parcel subdivisions within the PID applicable to the Annual Installments to be collected for 2024-25. Consolidated Parcels According to the Service and Assessment Plan, upon the consolidation of two or more Parcels, the Assessment Part A and Assessment Part B for the consolidated Parcel shall be the sum of the Assessment Part A and Assessment Part B prior to the consolidation, with each calculated separately. According to the Lubbock Central Appraisal District, Parcels R318307 and R318308 (both Land Use Class 1 lots) were consolidated and replatted as Parcel R318307 in 2013. MuniCap 112 Exhibit A According to the Lubbock Central Appraisal District, Parcels R318313 and R318314 (both Land Use Class 1 lots) were consolidated and replatted as Parcel R318314 in 2013. According to the Lubbock Central Appraisal District, Parcels R318328 and R318329 (Land Use Class 2 and Land Use Class 1 lots, respectively) were consolidated as Parcel R318328 in 2014. According to Lubbock Central Appraisal District Parcels R318373, R318374, R318375, R318376, and R318377 (all Land Use Class 1) were consolidated and replatted as R318373 in 2018. According to Lubbock Central Appraisal District Parcels R314871 and R314872 (Land Use Class 2 and Land Use Class 3 lots, respectively) were consolidated and replatted as R314871 as of August 7, 2020. According to Lubbock Central Appraisal District Parcels R318369, R318370, R318371, and R318372, (all Land Use Class 1) were consolidated and replatted as R318369 as of August 7, 2020. 11. PREPAYMENT of ASSESSMENTS Assessment Part A has been prepaid for nine lots through July 31, 2022. According to the trustee for the Bonds, Series 2008A Bonds in the total amount of $78,000 have been redeemed with the prepayment proceeds as of July 31, 2022. In addition, in February of 2023, Parcel R318353 prepaid the Assessment Part A in full. Each of the prepaid lots is marked as such in the Assessment Roll summary attached hereto as Appendix B. Assessment Part B has been prepaid for all Parcels as of July 31, 2022. Each of these prepaid lots is marked as such in the Assessment Roll summary attached hereto as Appendix B. Series 2008B Bonds in the total amount of $1,274,000 were redeemed with prepayment proceeds through July 31, 2022. The complete Assessment Roll updated as described herein is available at the City of Lubbock, 1314 Avenue K, Lubbock, Texas 79401. (the remainder of this page is intentionally left blank) MuniCap 113 Exhibit A E. UPDATES OF MISCELLANEOUS PROVISIONS There are no additional updates to be included in the Annual Service Plan update for 2024-25. (the remainder of this page is intentionally left blank) MuniCap 114 Exhibit A APPENDIX A THE IMPROVEMENT PROJECTS Exhibit A Appendix A The Improvement Project Improvement Project A Improvement Project B Budget Revised Budget Revised Hard Costs Original Budget Changes Budget Original Budget Changes Budget Land $0 $0 $0 $390,000 ($247,090) $142,910 Site Preparation $288,511 $355,780 $644,291 $79,906 $88,055 $167,961 Drainage $136,232 ($136,232) $0 $136,232 ($102,637) $33,595 Streets and alleys $0 $0 $0 $706,430 $4,206 $710,636 Walkways $0 $0 $0 $59,523 ($59,523) $0 Water and sewer $0 $0 $0 $752,265 ($409,645) $342,620 Lighting and street signs $154,683 ($25,693) $128,990 $4,107 $681 $4,788 Signage and monumentation $9,795 ($9,475) $320 $0 $3,015 $3,015 Park features $1,081,340 ($7,593) $1,073,747 $0 $0 $0 Roundabouts $67,795 $19,517 $87,312 $0 $0 $0 Street trees and irrigation $412,091 ($213,590) $198,501 $0 $0 $0 Sub -total hard costs $2,150, 447 (S17, 286) $ 2,133,161 $2,128, 463 (5722, 938) $1, 405, 525 Soft Costs Project administration $84,884 $529 $85,413 $11,577 $25,029 $36,606 Master planning $67,012 $199,424 $266,436 $0 $73,946 $73,946 Architectural design $102,862 ($102,862) $0 $130 ($130) $0 Engineering (civil) $239,216 $169,311 $408,527 $235,905 $59,500 $295,405 Engineering (other) $4,210 $3,464 $7,674 $8,952 ($5,207) $3,745 Legal fees $7,720 $5,640 $13,360 $1,278 ($1,278) $0 Regulatory and impact fees $8,032 ($5,902) $2,130 $20,563 ($7,324) $13,239 Insurance and bonding $0 $4,107 $4,107 $0 $0 $0 Sub -total soft costs $513, 936 5273, 711 $787, 647 $278, 405 S144,536 5422, 941 Contingency 5266,439 (5266,439) SO $248,901 ($248,901) SO Total $2,930 822 $10,014 $2,920,808 $2,655,769 $827,303 $1,828,466 M. lollow-Al APPENDIX B ASSESSMENT ROLL SUMMARY - 2024-25 w S ~" o 0 o e e a e e e c o 0 0 0 0 A 3 a a. r r e e e o e e= o e o a e e 8? o t ^.-- aa»»wwaai»ai«a a a :aiaSiacaaa asiaaR-aaia'a`zaaa'aa aa"aa�c�N HHH»»HHHxH�»»x»»N»aa�HH hw_aaaP n r-n _ r r- _ U xoa;ix'e%%x3�eec S 'c `o' -a a zaaaaa-aa-aaaaa« 3.H»dA»«3»aaaaaaaaazgaaaa a a a a a a $ a 5H a g a 46,aaN V4»35«« m c x y V 08€.8€8€88888888888=8€€.88€.888888.8888.8888.8888888-aa.S.888€.€8a$€.888s.888€.8€=.€.g.€.8 3 avaa a aa a as aaa as aaaaaaaaaaaaaaaaa»»araaa»$.a a A-o a; a aa:-aaa � u a88=a88888.888888888888.8=.8888.8888888.88.88€.8€.8888.88€ 888€.8€.888888888 a n N .�., h S, S N �Ti a `S. 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I F-H-%i-aN.i awn NHN NHHNN H— ..... «« N «Nh a�«M hHHH �' YiH N V1HN H N H n 3 1 s 8$SS$eoSOeSgB.$a€8.8888.8888BSSogog$io.$ooSog8888$$8 Y � r =s - Ya;; 'r3an i.iry "i T� ��i� 'ixY -* 6 N N N N H N H N N N- -ii E X -_5.---- -=--?;�2 - E w' AA ry I AAA A rvry «rvrvrvrymrv�y NAA - yg a5 ry �rv� �� rvrvrvrvrvrvrvrvrvry a— _ 2gg L 3 ty xaaaaaasaaa aaaaaaaaaaaa2s2aazzas 2saa2 a222 d a a a79 ;Ra c-;-22 F Exhibit A APPENDIX C PID ASSESSMENT NOTICE Exhibit A PID Assessment Notice NOTICE OF OBLIGATION TO PAY PUBLIC IMPROVEMENT DISTRICT ASSESSMENT TO CITY OF LUBBOCK, TEXAS CONCERNING THE FOLLOWING PROPERTY [insert property address] As the purchaser of the real property described above, you are obligated to pay assessments to the City of Lubbock, Texas (the "City"), for the costs of a portion of a public improvement or services project (the "Authorized Improvements") undertaken for the benefit of the property within the Vintage Public Improvement District (the "District") created under Subchapter A, Chapter 372, Local Government Code. AN ASSESSMENT HAS BEEN LEVIED AGAINST YOUR PROPERTY FOR THE AUTHORIZED IMPROVEMENTS, WHICH MAY BE PAID IN FULL AT ANY TIME. IF THE ASSESSMENT IS NOT PAID IN FULL, IT WILL BE DUE AND PAYABLE IN ANNUAL INSTALLMENTS THAT WILL VARY FROM YEAR TO YEAR DEPENDING ON THE AMOUNT OF INTEREST PAID, COLLECTION COSTS, ADMINISTRATIVE COSTS, AND DELINQUENCY COSTS. The exact amount of the assessment may be obtained from the City. The exact amount of each annual installment will be approved each year by the City Council in the Annual Service Plan Update for the District. More information about the assessments, including the amounts and due dates, may be obtained from the City or MuniCap, Inc., the District Administrator for the City, located at 600 E. John Carpenter Fwy, Suite 150, Irving, Texas 75062 and available by telephone at (469) 490-2800 or (866) 648-8482 (toll free) and email at txpid(amunicap.com. Your failure to pay any assessment or any annual installment may result in penalties and interest being added to what you owe or in a lien on and the foreclosure of your property. The undersigned purchaser acknowledges receipt of this notice before the effective date of a binding contract for the purchase of the real property at the address described above. Date: Signature of Seller STATE OF TEXAS COUNTY OF Signature of Seller The foregoing instrument was acknowledged before me by and , known to me to be the person(s) whose name(s) is/are subscribed to the foregoing instrument, and acknowledged to me that he or she executed the same for the purposes Exhibit A therein expressed, in the capacity stated and as the act and deed of the above -referenced entities as an authorized signatory of said entities. Given under my hand and seal of office on this , 20_ Notary Public, State of Texas The undersigned purchaser acknowledges receipt of this notice before the effective date of a binding contract for the purchase of the real property at the address described above. Date: Signature of Purchaser Signature of Purchaser STATE OF TEXAS COUNTY OF The foregoing instrument was acknowledged before me by and , known to me to be the person(s) whose name(s) is/are subscribed to the foregoing instrument, and acknowledged to me that he or she executed the same for the purposes therein expressed, in the capacity stated and as the act and deed of the above -referenced entities as an authorized signatory of said entities. Given under my hand and seal of office on this , 20_ Notary Public, State of Texas