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EDSR 01-30-1995
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EDSR 01-30-1995
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3/3/2016 10:39:18 AM
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City Government
type
EDSR
date
1/30/1995
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SAMPLE TIF PROJECT <br /> • This analysis assumes that a new TIF district is created to assist a developer <br /> in the acquisition of 2.5 acres in the business park. The developer plans <br /> to construct a 30,000 square foot building. <br /> TIF ASSISTANCE <br /> Land purchase price <br /> 108,900 sq. ft. @ 1.10/sq. ft. $119,790 <br /> Other "civil" costs $20,210 <br /> TOTAL $140,000 <br /> Estimated finished value of land and building is $1,000,000. <br /> Net Tax Capacity (NTC) <br /> 100,000 X 3% 3,000 <br /> 900,000 X 4.6% 41,400 <br /> NTC $44,400 <br /> Annual Tax Revenue generated by project (based on pay 1994 tax rate). <br /> $44,400 X 108.217% $48,048 <br /> • <br /> Total property tax payments (tax increments) needed to service debt for land <br /> acquisition and other related costs based on the following assumptions: <br /> Land purchase closes in Spring, 1995. <br /> Construction is complete in 1995. <br /> Full value of 1,000,000 is on for Jan. 1, 1996. <br /> First tax collection is May, 1997. <br /> First interest payment is due October, 1995. <br /> First principal payment is due April, 1998. <br /> First Increment income is collected in 1997. <br /> Total principal and interest due is approximately $215,000. <br /> Annual Debt service is approximately $43,000. <br /> Five years of TIF collections are needed. <br /> LGA PENALTY <br /> Penalty starts with first year of TIF collection. <br /> 100% of NTC is subject to the penalty. <br /> Estimated "Penalty Tax Rate" is 35% of the property tax collected <br /> on the project. <br /> Penalty = $48,048 X 35% $16,817 <br /> Total LGA loss = $16,817 X 5yrs. $84,085 <br /> • The City receives approximately $179,000 of LGA annually. <br /> TIF12595.XLS <br />
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