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HomeMy WebLinkAboutFS 2015-10-06 COMPLETE AGENDA PACKETCity of Tukwila Finance and Safety Committee O Kathy Hougardy, Chair O Joe Duffie O De'Sean Quinn AGENDA Distribution: Recommended Action K. Hougardy P. McCarthy J. Duffle C. O'Flaherty D. Quinn R. Turpin K. Kruller L. Humphrey D. Robertson S. Brown Mayor Haggerton B. Miles D. Cline V. Carlsen TUESDAY, OCTOBER 6, 2015 — 5:30 PM HAZELNUT CONFERENCE ROOM (formerly known as CR #3) at east entrance of City Hall Item Recommended Action Page 1. PRESENTATION(S) 2. BUSINESS AGENDA a. A contract amendment with The Futures Corporation for a. Forward to 10/19 Consent Pg.1 a Human Resources Operations and Strategic Plan. Agenda. Stephanie Brown, Human Resources Director b. Fee deferral policy: b. Forward to 10/12 C.O.W. Pg.9 (1) Ordinances (3) establishing a fee deferral policy and 10/19 Regular Mtg. relating to transportation, fire and parks impact fees. (2) A resolution establishing a fee deferral process for building permit fees. Brandon Miles, Economic Development Liaison c. 2015 2nd Quarter Investment Report c. Information only. Pg.49 Vicky Car /sen, Deputy Finance Director 3. ANNOUNCEMENTS 4. MISCELLANEOUS Next Scheduled Meeting: Tuesday, October 20, 2015 SThe City of Tukwila strives to accommodate individuals with disabilities. Please contact the City Clerk's Office at 206 - 433 -1800 (TukwilaCityClerk @TukwilaWA.gov) for assistance. City of Tukwila Jim Haggerton, Mayor INFORMATIONAL MEMORANDUM TO: Mayor Haggerton Finance and Safety Committee FROM: Stephanie Brown, Human Resources Director DATE: October 6, 2015 SUBJECT: Contract Amendment ISSUE In April of this year, the City hired consultant John Luthy, of the Futures Corporation to work with the Technology Services Department to develop an operations and strategic plan. The contract also provides for other departments to work with John Luthy for the same purpose, if requested. The funding for this contract was not to exceed $25,000, and expenditures have reached this amount. BACKGROUND The Human Resources Department provides internal services to all City departments and recognized the value of what the Technology Services Department developed and wanted to also create an operations and strategic plan to help guide our work now and into the future in alignment with the City's Strategic plan. In addition, the Finance and Parks & Recreation Departments have also expressed interest and this additional funding will also support their efforts. FINANCIAL IMPACT The request is to amend the contract for an additional $25,000, with not to exceed $50,000. Each department utilizing the services of John Luthy have funding allocated in their budget to cover his expenditures. RECOMMENDATION The Committee is being asked to approve the contract amendment and forward this item to the October 19, 2015, Consent Agenda. ATTACHMENTS Contract for Services Amendment (Draft) Exhibit A -1 Scope of Work (Draft) 2 That portion of Contract No. 15-079 between the City of Tukwila and John Luthy of the Futures Corporation, is amended as follows: CA: 2012 A. payment for the work provided by the Consultant shall be made as provided on Exhibit "A-l" attached hereto, provided that the total amount of payment to the Consultant for Lhe new scope of work shall not exceed $25,000 without express written modification of the Agreement signed by the City. The total contract amount shall not exceed $50,000.00. B. The Consultant may submit vouchers to the City once per month during the progress of the work for partial payment for that portion of the project completed to date. Such vouchers will be checked by the City and, upon approval thereof, payment shall be made to the Consultant in the amount approved. C. Final payment of any balance due the Consultant of the total contract price earned will be made promptly upon its ascertainment and verification by the City after the completion of the work under this Agreement and its acceptance by the City. 10 City of Tukwila Agreement Number: 15-079(a) 6200 Southcenter Boulevard, Tukwila WA 98188 D. Payment as provided in this section shall be full compensation for work pet-formed, services rendered, and for all materials, supplies, equipment and incidentals necessary to complete the work. E The Consultant's records and accounts pertaining to this Agreement are to be kept available for inspection by representatives of the City and the state of Washington for a period of three (3) years after final payments. Copies shall be made available upon request, All other provisions of the contract shall remain in full force and effect. Dated this - day of CITY OF TUKWILA Jim Haggerton, Mayor ATTEST/AUTHENTICATED CA: 2012 El 91 CONTRACTOR Printed Name/Title: City Attorney City of Tukwila Contract Number: 6200 Southcenter Boulevard, Tukwila WA 98188 EXHIBIT A-1: SCOPE OF WORK *This proposal is focused on the Duman Resources (HR) department, in addition to providing support to other departments in the development of an operation and strategic plan if desired. EsSENTIAL PROJECT METHODOLOGY The following sections provide a brief review of the project as stated in initial conversations, and presents essential planning and proposed project deliverables. The Futures Corporation will provide a strategic planning overview/ basic training to as many City departments as possible. It will provide a precise introduction to the planning process that offers a straightforward path to plan development. 2. A published planning guide and the book, planning the Future will be provided to City personnel at cost and will be used as the basis for plan development along with other materials written by John Luthy and published by the International City/County Management Association (ICMA). This is a proven system that has received. considerable acclaim. Individual planning 'how to' handouts will be provided for to help facilitate HIV's planning as required. Provide additional training to HR staff to help them understand the planning process and key actions moving forward. 9 4. Examples of well- conceived HR plan formats from other applicable cities or counties will be provided. These will expedite HR's deliberation regarding how to format its plan and what content is essential. Review existing mission, vision and values statements (if available) and amend as necessary. 6. Facilitate an organization and operational analysis that will help determine internal issues and challenges that need to be considered in long -term HR planning. 7. Conduct analysis to determine external technical/ communications issues/ challenges that impact the user community (City agencies) and develop a list of those issues and challenges that are negatively impacting the City's (or an agency's) overall efficiency, effectiveness, productivity, quality or cost. 8. Help establish HR's long -term overarching goals. What MAJOR achievements or milestones does HR wish to accomplish for its internal operation and its user community (city government) and what issues or challenges are driving them? 9. After analysis in both the HR department and with user agencies, Identify Major Challenge Areas (MCAs) that involve communications, including service issues that impact efficiency, effectiveness, productivity, quality and cost. Summation: Ultimately the HR department will have a properly articulated mission, vision and values statement, a listing of major internal issues and challenges that impact its ability to achieve its mission, as well as broader issues and challenges that impact the City's user community (other departments) and their ability to provide efficient, effective and high quality services. Benchmark Deliverables The HR department will have a clear mission as well as a vision of perceived future challenges and a statement of values or operating philosophy - The process will review existing vision and mission statements and help the department articulate a current and accurate vision and mission. 2. Identify key issues and challenges — The process will identify both tangible and intangible issues and challenges the department and city user community faces. These will provide the basis for long- term goals and strategic initiatives adopted by the department and establish a platform for setting priorities based on impact and consequence. 3. Link with current initiatives - The Mayor's, Council's and City Administrator's current and preferred long -term focus areas will be reviewed and will be established as essential parameters for all departmental core programs. The Futures Corporation Consultant Agreement 2015 0 Page 2 4. Performance Measurement & Reporting — Done properly, the strategic plan will naturally identify accurate and meaningful performance measures that can be used to gauge progress 5. Connect user community/ departmental expectations — The plan will use existing data plus input from either meetings with key stakeholders or partnering/ collaborating agencies to assess needs, expectations and issues related to the perceived state of IT. BUDGET AND COST SUMMARY Knowing the talent that exists in the HR department and City, we assume that some information gathering, writing, formatting, and final plan publishing may be accomplished by management staff and department personnel. We also assume that John Luthy's best role is to introduce a clear, streamlined approach and conduct analysis that can be used to develop a clear, issue -based strategic plan. However, John Luthy is typically asked to undertake much of the writing to create samples and this time is factored into this budget. Also, other departments have suggested that they would like some time to discuss their planning and plan development, so at least some additional time is assumed for that as well. The project budget is established as a not -to- exceed amount that includes travel and expenses associated with that travel. For the total project, other than some aspects of full implementation that may require more or possibly less time, the following represents the cost summation. A maximum of two trips to Tukwila is anticipated with an average of three to four lodging nights (minimum trip is 3 days to maintain efficiency). Airfare is calculated at $370 per trip and lodging at $130 /night. If transportation can be provided to and from the airport, car rental can be avoided and food would be the only other expense, cost are estimated at $1,000. On -site time is calculated at 3 days and another 20 to 30 days off -site for the amount of plan drafting that is typically done. Total budget estimate is not to exceed $25,000. The Futures Corporation Consultant Agreement 2015 Page 3 7 m City of Tukwila Jim Haggerton, Mayor INFORMATIONAL MEMORANDUM TO: Mayor Haggerton Finance and Safety Committee FROM: Brandon J. Miles, Economic Development Liaison DATE: September 22, 2015 SUBJECT: Building and Impact Fee Deferral Policy ISSUE Should the City adopt a fee deferral program within the Transit Oriented Development area of the Southcenter area of the City to encourage residential development? BACKGROUND In April and May of this year, staff briefed the City Council on a proposal to allow deferral of some building and impact fees as an incentive to encourage new multi - family residential development within the Transit Oriented Development (TOD) District of the Southcenter neighborhood. A fee deferral is not a waiver or reduction of fees, but a delay in the timing of when the fees are collected. A development project has to expend a considerable amount of funds months and sometimes years before the project begins to generate revenue. For example, the Washington Place project, which is currently under construction, is anticipated to be completed in fall of 2017. Several cities, such as Olympia and Sammamish, allow for fee deferrals. A fee deferral shifts the payment of the fees into the future and thus allows the developer to be closer to generating revenue before fees are due. In staff's memo to the City Council dated April 24, 2015, staff presented an outline on how a fee deferral program might work. The Council discussed the fee deferral in May and consensus existed for staff to begin working on the necessary ordinances and resolution for further consideration by the City Council. Following Council's review of the policy language, staff has worked to draft the language into code language, which has resulted in some minor modifications to staff's initial proposal. DISCUSSION In order to adopt a fee deferral program the City will need to adopt three ordinances and a resolution. The three ordinances deal with traffic, parks, and fire impact fees. The resolution is regarding building permit fees. The following are the general provisions that apply to both the impact fee deferral and the building permit fee deferral: 1. The project must be located west of the Green River and be located within the TOD District of the Southcenter area; 2. The project must include at least 100 residential units and more than 50% of the gross building area must be used for residential purposes. 3. The property owner must execute an agreement with the City for the fee deferral. Staff is proposing that that Mayor be permitted to execute the fee deferral agreements on behalf 9 INFORMATIONAL MEMO Page 2 of the City. Provisions must be included in the agreement to secure payment of the deferred fees, plus accrued interest, in the case of default by the property owner. Provisions may include, but are not limited to, a lien against subject property, letter of credit and /or surety bond. The Mayor may consider other relevant information in approving fee deferral requests including, but not limited to, the ability of the property owner to satisfy the obligations of the agreement and pay the deferred fees. The Mayor is authorized to include any other provisions or requirements in the deferral agreement that he /she deems necessary to meet the intent of this resolution, to protect the financial interest of the City, and /or to protect the public welfare. 4. Interest will be charged on all fees deferred. For the impact fee deferral, the interest rate will be based on the ten year US Treasury note interest rate at time of issuance of the building permit.' For the building permit fee deferral, the interest rate will be based on the two year US Treasury note2. The following are specific provisions for the impact fee deferral: 1. Impact fees may be deferred up to ten years from the date of permit issuance (this is when the fees are typically paid). The property owner is required to make eight equal yearly payments to the City, with the first payment due to the City 36 months after permit issuance and the final payment being due no later than 120 months from issuance of the building permit. 2. As part of the deferral agreement, the property owner must agree to waive any appeals under the various impact fee ordinances. The following are specific provisions for the building fee deferral: 1. Only one building permit per parcel is eligible to be deferred. A project, such as Washington Place, will have several building permits (as well as other permits) for the project. The timing of these permits vary. For example, while construction has commenced on the property, the main building permit for the project is still under review by the City. It would create significant logistical issues for the staff to allow all the permit fees to be deferred. 2. The building permit fee must be greater than $300,000. Only the building permit fee due at time of issuance of the building permit is eligible for deferral. All other fees, including, but not limited to, building permit plan review fees, utility connection fees, and fees related to mechanical, plumbing, land use, sign, and public works fees are due in the normal course of business, as typically charged to other applicants. 3. The outstanding fee balance, plus interest, is due to the City within 24 months of issuance of the building permit or prior to issuance of the certificate of occupancy, whichever occurs first. Washington Place Update While staff had been considering the idea of a fee deferral program for the sometime, the timing of the fee deferral policy was prompted by the proposed Washington Place project at the old Circuit City site on Andover Park East. When completed, Washington Place will be 19- stories, with a full service hotel and 371 residential units. 1 On September 22, 2015 the interest was 2.130. 2 On September 30, 2015, the interest rate was .630 10 Z:1Brandon\Fee Deferral, Oct, 20151FINAL MEMO,doc INFORMATIONAL MEMO Page 3 Staff provided a briefing to the Committee of the Whole on May 11, 2015 regarding Washington Place. At the meeting the proponents of Washington Place submitted a letter to the City Council requesting the following: 1. That the City use the 3 year US Treasury Note, not the 10 -year Treasury Note for the interest on the fee deferral; and 2. That parks and fire impact fees use actual square footage, not be charged per unit. Interest Rate In staff's initial proposal to the City Council staff proposed that the ten year Treasury note be used for both the impact fee and building permit fee deferral. The reason for this was simplification, staff would only have to track one interest rate for the fees deferral. Staff's revised proposal provides two interest rates. Since the building permit fee deferral will be paid back to the City sooner, staff is proposing to use the interest rate on a Two Year Treasury note, this is a lower interest rate than the Ten Year Treasury note. The impact fees would still use a Ten Year Treasury note since the term of the deferral is ten years. Staff's proposal to use Treasury notes is intended to preserve the value of the funds the City would have received at the time of issuance of the building permit. The City is not trying to make a profit on the deferred fees. The City typically places funds in low risk, shorter term investments. The two and ten year Treasury notes were chosen because they are widely traded and respected financial instruments and each reflects the total length of the fee deferrals. Impact Fee Calculation For residential uses, the City's Park and Fire Impact fees are assessed on a per unit basis based on an analysis of occupancy load. Multi- family and single family pay a slightly different fee per unit, with multi - family paying a slightly lower fee per unit. Neither the fee for multi - family or single family make any adjustments based on the square footage of the unit or number of bedrooms. The Fire and Park Impact Fee Ordinances allow staff to make adjustments to the fees based upon the anticipated, actual impacts from a project. Based on his analysis of the estimated occupancy of the residential units for the Washington Place project, the Fire Marshall made an adjustment to the fire and impact fee calculation by counting three studio units as one unit and 1.5 one bedroom units as one unit. This resulted in a significant reduction in the park and fire impact fees due for the project. Following the May 11th meeting staff requested information from the cities of Bellevue, Seattle, and Tacoma regarding calls for service for similar projects within their respective jurisdictions. Based upon the information reviewed by the Fire Marshall it was determined that additional reductions in the fire and park impact fees could not be made. FINANCIAL IMPACT The proposal will not reduce revenue received by the City, only delay collection. RECOMMENDATION The Council is being asked to approve three ordinances and one resolution and consider these items at the October 12th Committee of the Whole meeting and subsequent October 19th Regular Council meeting. ZABrandonTee Deferral, Oct, 2015TINAL MEMO.doc 11 INFORMATIONAL MEMO Page 4 ATTACHMENTS • Draft Transportation Impact Fee Ordinance • Draft Park Impact Fee Ordinance • Draft Fire Impact Fee Ordinance • Draft Building Permit Fee Resolution • Staff memo, dated April 24, 2015 • Minutes from May 5, 2015 Finance and Safety Meeting • Letter from Washington Place Proponents, dated May 11, 2015 12 Z:0randonTee Deferral, Oct, 2015TINAL MEMO.doc -1N, 0"M AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, AMENDING ORDINANCE NO. 2305 §3, AS CODIFIED AT TUKWILA MUNICIPAL CODE SECTION 9.48.060; PROVIDING A PROCESS FOR THE DEFERRAL OF TRANSPORTATION IMPACT FEES TO ENCOURAGE RESIDENTIAL DEVELOPMENT WITHIN CERTAIN PORTIONS OF THE SOUTHCENTER AREA AF THE CITY; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, the City Council adopted Ordinance No. 2043 on May 3, 2004, which established that transportation impact fees be paid by applicants seeking development approvals in the City, and WHEREAS with adoption of the Southcenter Plan, the City laid out a vision to encourage more housing within certain portions of the Southcenter area of the City; and WHEREAS, market data indicates placement of housing within the Southcenter area is difficult to accommodate under traditional financing methods; and WHEREAS, developers often must make significant cash outlays prior to commencing construction on projects; and WHEREAS, restructuring the timing of payment of impact fees may assist in making residential development within the Southcenter area of the City more successful; and NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY ORDAINS AS FOLLOWS: W: Word Processing \Ordinances \Transportation Impact Fees - deferral process 9 -15 -15 BM:bjs Page 1 of 4 13 Section 1. TMC Section 9.48.060 Amended. Ordinance No. 2305 §3, as codified at Tukwila Municipal Code (TMC) Section 9.48.060, is hereby amended to read as follows: 9.48.060 Time of Payment of Impact Fees. A. The impact fees imposed pursuant to this chapter shall be assessed by the City at the time of the application for the development permit, and shall be due and payable in full at the time of issuance of such permit, unless a fee deferral agreement is executed pursuant to TMC 9.48.095. The fee paid shall be the amount in effect as of the date of the permit issuance. B. Impact fees may be paid under protest in order to obtain a permit or other approval of development activity. Section 2. Regulations Established. A new TMC Section 9.48.095, "Transportation Impact Fee Deferral," is hereby established to read as follows: 9.48.095 Transportation Impact Fee Deferral A. In order to encourage residential and mixed -use development within the Tukwila Urban Center Transit - Oriented Development (TUC -TOD) zoning district, fee deferrals of all or a portion of the required transportation impact fees for a project may be granted provided the following criteria are met: 1. The property owner must submit a technically - complete building permit application clearly depicting the proiect for which the fee deferral agreement would apply. 2. Before issuance of the building permit, the property owner must submit a written letter requesting that the transportation impact fee be deferred. The City will not consider any fee deferral requests from a tenant, contractor, or other third party. The request must be submitted to the City no later than December 31, 2016. 3. The project must be located west of the Green River and be within the TUC -TOD zoning district per Figure 18 -16, District Map, in Title 18 of the Tukwila Municipal Code. 4. The project must include at least 100 residential units and at least 50 percent of the gross building square footage must be used for residential purposes. For purposes of this section the term "residential' does not include hotels, motels, bed and breakfasts or other similar transient lodging accommodations. W: Word Processing \Ordinances \Transportation Impact Fees - deferral process 9 -15 -15 BM:bjs Page 2 of 4 14 5. A fee deferral agreement between the City and the property owner must be executed prior to issuance of the building permit. The Mayor is authorized to execute such agreements on behalf of the City. Provisions must be included in the agreement to secure payment of the deferred impact fees, plus accrued interest, in the case of default by the property owner. Provisions may include, but are not limited to, a lien against subject property, letter of credit and /or surety bond. 6. As part of the agreement, the property owner must agree to waive any appeals under TMC Section 9.48.120. B. The Mayor may consider other relevant information in approving fee deferral requests including, but not limited to, the ability of the property owner to satisfy the obligations of the agreement and pay the deferred impact fees. The Mayor is authorized to include any other provisions or requirements in the deferral agreement that he /she deems necessary to meet the intent of this chapter, to protect the financial interest of the City, and /or to protect the public welfare. C. Transportation impact fees may be deferred up to 10 years from the date of building permit issuance. The property owner shall make 8 equal, annual installment payments to the City, with the first payment due to the City no later than 36 months after issuance of the building permit, with the final .payment being due no later than 120 months from issuance of the building permit. The property owner may pay off the entire balance any time prior to the end of the 10 -year deferral term. D. Interest shall be charged on deferred transportation impact fees. The interest rate shall be the same as the stated interest rate on the Ten Year US Treasury Note on the date the building permit is issued (or closest date thereof). Interest shall be compounded annually and shall begin to accrue upon issuance of the building permit. E. The transportation impact fee deferral agreement may be consolidated with any agreements to defer fire, parks, or building permit fees as outlined in TMC Chapters 16.26 and 16.28 and the consolidated permit fee resolution adopted by the City Council. Section 3. Corrections by City Clerk or Code Reviser. Upon approval of the City Attorney, the City Clerk and the code reviser are authorized to make necessary corrections to this ordinance, including the correction of clerical errors; references to other local, state or federal laws, codes, rules, or regulations; or ordinance numbering and section /subsection numbering. Section 4. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance or its application to any person or situation should be held to be invalid or unconstitutional for any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or its application to any other person or situation. W: Word Processing \Ordinances \Transportation Impact Fees - deferral process 9 -15 -15 BM:bjs Page 3 of 4 15 Section 5. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City, and shall take effect and be in full force five days after passage and publication as provided by law. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of , 2015. ATTEST /AUTH ENTICATED: Christy O'Flaherty, MMC, City Cle APPROVED AS TO FORM BY: Rachel B. Turpin, City Attorney Jim Haggerton, Mayor Filed with the City Clerk: Passed by the City Council: Published: Effective Date: Ordinance Number: W: Word Processing \Ordinances \Transportation Impact Fees - deferral process 9 -15 -15 BM:bjs 16 Page 4 of 4 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, AMENDING ORDINANCE NO. 2366 §1 (PART), AS CODIFIED AT TUKWILA MUNICIPAL CODE SECTION 16.28.040; PROVIDING A PROCESS FOR THE DEFERRAL OF PARKS IMPACT FEES TO ENCOURAGE RESIDENTIAL DEVELOPMENT WITHIN CERTAIN PORTIONS OF THE SOUTHCENTER AREA OF THE CITY; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, the City Council adopted Ordinance No. 2220 on December 15, 2008, which established that parks impact fees be paid by applicants seeking development approvals in the City; and WHEREAS, the City Council adopted Ordinance No. 2366 on March 5, 2012, which enacted certain refinements to Ordinance No. 2220; and WHEREAS with adoption of the Southcenter Plan, the City laid out a vision to encourage more housing within certain portions of the Southcenter area of the City; and WHEREAS, market data indicates placement of housing within the Southcenter area is difficult to accommodate under traditional financing methods; and WHEREAS, developers often must make significant cash outlays prior to commencing construction on projects; and WHEREAS, restructuring the timing of payment of impact fees may assist in making residential development within the Southcenter area of the City more successful; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY ORDAINS AS FOLLOWS: W: Word Processing \Ordinances \Parks Impact Fees - deferral process 9 -14 -15 BM:bjs Page 1 of 4 17 Section 1. TMC Section 16.28.040 Amended. Ordinance No. 2366 §1 (part), as codified at Tukwila Municipal Code (TMC) Section 16.28.040, is hereby amended to read as follows: 16.28.040 Parks Impact Fee Assessment A. The City shall collect parks impact fees from applicants seeking development approvals from the City for any development activity in the City for which building permits are required effective January 1, 2009, consistent with the provisions of this ordinance. B. Parks impact fees shall be assessed at the time of a technically - complete building permit application that complies with the City's zoning ordinances and building and development codes. Parks impact fees shall be collected from the fee payer at the time the building permit is issued, unless a fee deferral agreement is executed pursuant to TMC Section 16.26.095. C. Except if otherwise exempt or deferred, the City shall not issue the required building permit unless or until the parks impact fees are paid. Section 2. Regulations Established. A new TMC Section 16.28.095, "Parks Impact Fee Deferral," is hereby established to read as follows: 16.28.095 Parks Impact Fee Deferral A. In order to encourage residential and mixed -use development within the Tukwila Urban Center Transit - Oriented Development (TUC -TOD ) zoning district, fee deferrals of all or a portion of the required parks impact fees for a project may be granted provided the following criteria are met: 1. The property owner must submit a technically - complete building permit application clearly depicting the project for which the fee deferral agreement will apply. 2. Before issuance of the building permit, the property owner must submit a written letter requesting that the parks impact fee be deferred. The City will not consider any fee deferral requests from a tenant, contractor, or other third party. The request must be submitted to the City no later than December 31, 2016. 3. The project must be located west of the Green River and be within the TUC -TOD zoning district per Figure 18 -16, District Map, in Title 18 of the Tukwila Municipal Code. 4. The project must include at least 100 residential units and at least 50 percent of the gross building square footage must be used for residential purposes. For purposes of this section the term "residential" does not include hotels, motels, bed and breakfasts or other similar transient lodging accommodations. W: Word Processing \Ordinances \Parks Impact Fees - deferral process 9 -14 -15 BM:bjs Page 2 of 4 i 5. A fee deferral agreement between the City and the property owner must be executed prior to issuance of the building permit. The Mayor is authorized to execute such agreements on behalf of the City. Provisions must be included in the agreement to secure payment of the deferred impact fees, plus accrued interest, in the case of default by the property owner. Provisions may include, but are not limited to, a lien against subject property, letter of credit and /or surety � ond. 6. As part of the agreement, the property owner must agree to waive any appeals under TMC Section 16.28.100. B. The Mayor may consider other relevant information in approving fee deferral requests including, but not limited to, the ability of the property owner to satisfy the obligations of the agreement and pay the deferred impact fees. The Mayor is authorized to include any other provisions or requirements in the deferral agreement that he /she deems necessary to meet the intent of this chapter, to protect the financial interest of the City, and /or to protect the public welfare. C. Parks impact fees may be deferred up to 10 years from the date of building permit issuance. The property owner shall make 8 equal, annual installment payments to the City, with the first payment due to the City no later than 36 months after issuance of the building permit, with the final payment being due no later than 120 months from issuance of the buildinq permit. The property owner may pay off the entire balance any time prior to the end of the 10 -year deferral term. D. Interest shall be charged on deferred parks impact fees. The interest rate shall be the same as the stated interest rate on the Ten Year US Treasury Note on the date the building permit is issued (or closest date thereof). Interest shall be compounded annually and shall begin to accrue upon issuance of the building permit. E. The parks impact fee deferral agreement may be consolidated with any agreements to defer fire transportation, or building permit fees as outlined in TMC Chapters 9.48 and 16.26 and the consolidated permit fee resolution adopted by the City Council. . Section 3. Corrections by City Clerk or Code Reviser. Upon approval of the City Attorney, the City Clerk and the code reviser are authorized to make necessary corrections to this ordinance, including the correction of clerical errors; references to other local, state or federal laws, codes, rules, or regulations; or ordinance numbering and section /subsection numbering. Section 4. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance or its application to any person or situation should be held to be invalid or unconstitutional for any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or its application to any other person or situation. W: Word Processinmordinances \Parks Impact Fees - deferral process 9 -14 -15 BM:bjs Page 3 of 4 19 Section 5. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City, and shall take effect and be in full force five days after passage and publication as provided by law. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of )2015. ATTEST /AUTHENTICATED: Christy O'Flaherty, MMC, City Clerk APPROVED AS TO FORM BY: Rachel B. Turpin, City Attorney Jim Haggerton, Mayor Filed with the City Clerk: Passed by the City Council: Published: Effective Date: Ordinance Number: W: Word Processing\Ordinances \Parks Impact Fees - deferral process 9 -14 -15 BM:bjs 20 Page 4 of 4 kA AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, AMENDING ORDINANCE NO. 2365 §1 (PART), AS CODIFIED AT TUKWILA MUNICIPAL CODE SECTION 16.26.040; PROVIDING A PROCESS FOR THE DEFERRAL OF FIRE IMPACT FEES TO ENCOURAGE RESIDENTIAL DEVELOPMENT WITHIN CERTAIN PORTIONS OF THE SOUTHCENTER AREA OF THE CITY; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, the City Council adopted Ordinance No. 2219 on December 15, 2008, which established that fire impact fees be paid by applicants seeking development approvals in the City; and WHEREAS, the City Council adopted Ordinance No. 2365 on March 5, 2012, which enacted certain refinements to Ordinance No. 2219; and WHEREAS with adoption of the Southcenter Plan, the City laid out a vision to encourage more housing within certain portions of the Southcenter area of the City; and WHEREAS, market data indicates placement of housing within the Southcenter area is difficult to accommodate under traditional financing methods; and WHEREAS, developers often must make significant cash outlays prior to commencing construction on projects; and WHEREAS, restructuring the timing of payment of impact fees may assist in making residential development within the Southcenter area of the City more successful; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY ORDAINS AS FOLLOWS: W: Word Processing \Ordinances \Fire Impact Fees - deferral process 8 -31 -15 BM:bjs Page 1 of 4 21 Section 1. TMC Section 16.26.040 Amended. Ordinance No. 2365 §1 (part), as codified at Tukwila Municipal Code (TMC) Section 16.26.040, is hereby amended to read as follows: 16.26.040 Fire Impact Fee Assessment A. The City shall collect fire impact fees from applicants seeking development approvals from the City for any development activity in the City for which building permits are required effective January 1, 2009, consistent with the provisions of this ordinance. B. Fire impact fees shall be assessed at the time of a technically - complete building permit application that complies with the City's zoning ordinances and building and development codes. Fire impact fees shall be collected from the fee payer at the time the building permit is issued, unless a fee deferral agreement is executed pursuant to TMC Section 16.26.095. C. Except if otherwise exempt or deferred, the City shall not issue the required building permit unless or until the fire impact fees are paid. Section 2. Regulations Established. A new TMC Section 16.26.095, "Fire Impact Fee Deferral," is hereby established to read as follows: 16.26.095 Fire Impact Fee Deferral A. In order to encourage residential and mixed -use development within the Tukwila Urban Center Transit - Oriented Development (TUC -TOD) zoning district, fee deferrals of all or a portion of the required fire impact fees for a project may be granted provided the following criteria are met: 1. The property owner must submit a technically - complete building permit application clearly depicting the project for which the fee deferral agreement will apply. 2. Before issuance of the building permit, the property owner must submit a written letter requesting that the fire impact fee be deferred. The City will not consider any fee deferral requests from a tenant, contractor, or other third party. The request must be submitted to the City no later than December 31, 2016. 3. The project must be located west of the Green River and be within the TUC -TOD zoning district per Figure 18 -16, District Map, in Title 18 of the Tukwila Municipal Code. 4. The project must include at least 100 residential units and at least 50 percent of the gross building square footaqe must be used for residential purposes. For purposes of this section the term "residential" does not include hotels, motels, bed and breakfasts or other similar transient lodging accommodations. W: Word Processing \Ordinances \Fire Impact Fees - deferral process 8 -31 -15 BM:bjs Page 2 of 4 22 5. A fee deferral agreement between the City and the property owner must be executed prior to issuance of the building permit. The Mayor is authorized to execute such agreements on behalf of the City. Provisions must be included in the agreement to secure payment of the deferred impact fees, plus accrued interest, in the case of default by the property owner. Provisions may include, but are not limited to, a lien against subiect property, letter of credit and /or surety bond. 6. As part of the agreement, the property owner must agree to waive any appeals under TMC Section 16.26.100. B. The Mayor may consider other relevant information in approving fee deferral requests including, but not limited to, the ability of the property owner to satisfy the obligations of the agreement and pay the deferred impact fees. The Mayor is authorized to include any other provisions or requirements in the deferral agreement that he /she deems necessary to meet the intent of this chapter, to protect the financial interest of the City, and /or to protect the public welfare. C. Fire impact fees may be deferred up to 10 years from the date of building permit issuance. The property owner shall make 8 equal, annual installment payments to the City, with the first payment due to the City no later than 36 months after issuance of the building permit, with the final payment being due no later than 120 months from issuance of the building permit. The property owner may pay off the entire balance any time prior to the end of the 10 -year deferral term. D. Interest shall be charged on deferred fire impact fees. The interest rate shall be the same as the stated interest rate on the Ten Year US Treasury Note on the date the building permit is issued (or closest date thereof). Interest shall be compounded annually and shall begin to accrue upon issuance of the building permit. E. The fire impact fee deferral agreement may be consolidated with any agreements to defer park transportation, or building permit fees as outlined in TMC Chapters 9.48 and 16.28 and the consolidated permit fee schedule adopted by resolution of the City Council. Section 3. Corrections by City Clerk or Code Reviser. Upon approval of the City Attorney, the City Clerk and the code reviser are authorized to make necessary corrections to this ordinance, including the correction of clerical errors; references to other local, state or federal laws, codes, rules, or regulations; or ordinance numbering and section /subsection numbering. Section 4. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance or its application to any person or situation should be held to be invalid or unconstitutional for any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or its application to any other person or situation. W: Word Processing \Ordinances \Fire Impact Fees - deferral process 8 -31 -15 BM:bjs Page 3 of 4 23 Section 5. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City, and shall take effect and be in full force five days after passage and publication as provided by law. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of , 2015. ATTEST /AUTHENTICATED: Christy O'Flaherty, MMC, City Clerk APPROVED AS TO FORM BY: Rachel B. Turpin, City Attorney Jim Haggerton, Mayor Filed with the City Clerk: Passed by the City Council: Published: Effective Date: Ordinance Number: W: Word Processing \Ordinances \Fire Impact Fees - deferral process 8 -31 -15 BM:bjs 24 Page 4 of 4 DRAFT A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, REPEALING RESOLUTION NO. 1845; ADOPTING A CONSOLIDATED PERMIT FEE SCHEDULE; AND PROVIDING FOR A BUILDING PERMIT FEE DEFERRAL PROCESS TO ENCOURAGE RESIDENTIAL DEVELOPMENT WITHIN CERTAIN PORTIONS OF THE SOUTHCENTER AREA OF THE CITY. WHEREAS, the City Council adopted Resolution No. 1845 in 2014, establishing the City's current consolidated construction fee schedule; and WHEREAS with adoption of the Southcenter Plan, the City laid out a vision to encourage more housing within certain portions of the Southcenter area of the City; and WHEREAS, market data indicates placement of housing within the Southcenter area is difficult to accommodate under traditional financing methods; and WHEREAS, developers often must make significant cash outlays prior to commencing construction on projects; and WHEREAS, restructuring the timing of payment of building permit fees may assist in making residential development within the Southcenter area of the City more successful; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY RESOLVES AS FOLLOWS: Section 1. Repealer. Resolution No. 1845 is hereby repealed, effective October 20, 2015. Section 2. For 2015 and 2016, the Technology Fee shall be set at 5% of the applicable permit fee. W: \Word Processing \Resolutions \Bldg permit fee sched -fee deferral process 9 -22 -15 BM:bjs Page 1 of 12 25 Section 3. Public Works fees will be charged according to the following schedule: PUBLIC WORKS FEE SCHEDULE PERMIT DESCRIPTION FEE Type A (Short -Term Non - profit) $ 50.00 + Technology Fee Type B (Short-Term Profit) $100.00 + Technology Fee Type C $250.00 application base fee, Technology Fee, plus (Infrastructure and Grading on Private Property four components based on construction value: and City Right -of -Way and Disturbance of City 1) Plan Review Right -of -Way) 2) Construction Inspection 3) Pavement Mitigation Appeal of Sign Code Decision 4 Grading Plan Review Type D (Long -Term) $100.00 + Technology Fee Type E (Potential Disturbance of $100.00 +Technology Fee Cit Ri ht -of -Wa $591 Type F (Blanket Permits) $250.00 processing fee, plus $5,000.00 cash deposit, withdraw $100.00 per instance for inspection Franchise — Telecommunications $5,000.00 administrative fee Franchise — Cable $5,000.00 plus 5% of total revenue Street Vacation $1,200.00 Latecomer's Agreements $500.00 processing fee, plus 17% administrative fee, plus $500.00 segregation fee Flood Zone Control Permit $50.00 + Technology Fee Section 4. Land use permit and processing fees will be charged according to the following schedule: LAND USE FEE SCHEDULE All peer review fees will be passed through to the applicant per TMC Section 18.50.200. Decision Type 2015 Fee 2016 Fee Plus Hearing Examiner Fees Plus Technology Fee F Appeal Type 1, 2 and 4 Decisions $591 $602 SEPA MDNS Appeal $591 $602 Appeal of Sign Code Decision $591 $602 Impact Fee Appeals: Fire $591 $602 Parks $591 $602 Transportation $591 $602 W: \Word Processing \Resolutions \Bldg permit fee sched -fee deferral process 9 -22 -15 BM:bjs Page 2 of 12 26 Decision Type 2015 Fee 2016 Fee Plus Hearing Examiner Fees Plus Technology Fee (TF) Sign Permit (TMC Chapter 19) Permanent $243 $248 + TF Temporary $106 $108 + TF Pole /Banner Initial Application $243 $248 + TF Special Event $106 $108 + TF Pole /Banner Annual Renewal $53 $54 + TF New Billboard $591 $602 + TF Master Sign Program —Admin $2,173 $2,216 + TF Master Sign Program —BAR $3,479 $3,549 + TF TUC Zone Modifications Modification to TUC Corridor Standards (TMC Section 18.28.130. C) $591 $602 + TF Modification to TUC Open Space Regulations (TMC Section 18.28.250 D. 4. d) $591 $602 + TF Transit Reduction to Parking Requirements (TMC Section 18.28.260. B. 5. b $591 $602 + TF Design Review (TMC Section 18.60.030) Administrative $2,236 $2,281 + TF Public Hearing $4,006 $4,086 + TF Major Modification $1,370 $1,397 + TF Minor Modification $622 $635 + TF Parking Variances and Special Permissions Administrative Parking Variance (Type 2 —TMC Section 18.56.140) $591 $602 + TF Parking Variance (Type 3 —TMC Section 18.56.140) $969 $988 + HE + TF Parking Standard for use not specified (TMC 18.28.250 D. 4. d.1 and TMC 18.56. 100) $579 $591 + TF Residential Parking Reduction (TMC Section 18.56.065) $591 $602 + TF Shared, covenant, Complementary Parking Reduction (TMC Section 18.56.070) $591 $602 + TF Parking Lot Restriping (TMC Section 18.56.120) $591 $602 + TF W: \Word Processing \Resolutions \Bldg permit fee sched -fee deferral process 9 -22 -15 BM:bjs Page 3 of 12 27 W: \Word Processing \Resolutions \Bldg permit fee sched -fee deferral process 9 -22 -15 BM:bjs Page 4 of 12 W. Plus 2015 2016 Hearing Plus Decision Type Fee Fee Examiner Technology Fees Fee (TF) Variances, Special Permissions and Site Plan Review Variances $2,825 $2,882 + HE + TF (TMC Section 18.72) Environmentally Sensitive Areas Deviation, $1,495 $1,525 + TF Buffer Reduction (TMC Chapter 18.45) Reduced fee for LDR homeowners, no $591 $602 associated short plat Reasonable Use Exception $2,991 $3,050 + HE + TF (TMC Section 18.45.180) Exception from Single Family Design Standard $591 $602 + TF (TMC Section 18.50.050) Special Permission Cargo Container $591 $602 + TF (TMC Section 18.50.060) Landscape Perimeter Averaging $591 $602 + TF (TMC Section 18.52.060) Tree and Landscape Modification Permit and $105 $107 + TF Exceptions (TMC Chapter 18.54 Lot Creation and Consolidation Boundary Line Adjustment $1,677 $1,710 + TF (TMC Chapter 17.08) Lot Consolidation $622 $635 + TF (TMC Chapter 17.08) Short Plat (2-4 lots) $3,817 $3,893 + TF (TMC Chapter 17.12) Short Plat (5 -9 lots) $4,344 $4,431 + TF (TMC Chapter 17.12) Subdivision: Preliminary Plat (10+ lots) $4,986 $5,085 + HE + TF (TMC Section 17.14.020) Final Plat (10+ lots) $2,991 $3,050 + TF (TMC Section 17.12.030 Binding Site Improvement Plan $3,817 $3,893 + TF (TMC Chapter 17.16) Planned Residential Development: Administrative (TMC Section 18.46. 110) $2,173 $2,216 + TF Public Hearing (TMC Section 18.46. 110) $4,986 $5,085 + TF Minor Modification (TMC Section 18.46.130) $591 $602 + TF Major Modification (TMC Section 18.46.130) $2,425 $2,473 + TF W: \Word Processing \Resolutions \Bldg permit fee sched -fee deferral process 9 -22 -15 BM:bjs Page 4 of 12 W. Decision Type 2015 Fee 2016 Fee Plus Hearing Examiner Fees Plus Technology Fee F Wireless Communication Facility (TMC Chapter 18.58.050) Minor (Type 1) $591 $602 + TF Administrative (Type 2) $1,677 1,710 + TF Major or Height Waiver (Type 3) $3,352 $3,419 + HE + TF SEPA and Environmental Checklist $1,709 $1,743 +TF SEPA EIS $2,991 $3,050 + TF SEPA Planned Action $591 $602 + TF SEPA Addendum $591 $602 + TF SEPA Exemption Letter $348 $355 + TF Sensitive Area Master Plan Overlay (TMC 18.45.160) $4,986 $5,085 + TF Shoreline Permits Substantial Development Permit: (TMC Chapter 18.44) Project value: $5,000-$10,000 $1,181 $1,205 + TF $10,001 - $50,000 $2,763 $2,818 + TF $50,001 - $500,000 $4,406 $4,495 + TF More than $500,000 $5,588 $5,699 + TF Permit Exemption Letter, Shoreline $243 $248 + TF Conditional Use Permit, Shoreline (TMC 18.44.050) $3,879 $3,957 + HE + TF Shoreline Tree Permit (TMC Chapter 18.44 $105 $107 + TF Shoreline Environment Redesignation $2,991 $3,050 + TF Noise Variance (TMC Section 8.22.120) Type I $485 $494 + TF Type II $654 $667 + TF Type III $1,454 $1,483 + HE + TF Use Permits Conditional Use Permit (TMC Section 18.64.020) $3,879 $3,957 + HE + TF Unclassified Use Permit (TMC Chapter 18.66) $4,986 $5,085 + TF TSO Special Permission Use (TMC Section 18.41.060) $969 $988 + HE + TF W: \Word Processing \Resolutions \Bldg permit fee sched -fee deferral process 9 -22 -15 BM:bjs Page 5 of 12 29 Decision Type 2015 Fee 2016 Fee Plus Hearing Examiner Fees Plus Technology Fee F Comprehensive Plan Changes (TMC Chapter 18.84) Rezone (Map Change) $3,489 $3,559 $129.50 for the first $2,000, plus $19.60 for each additional $1,000, or + TF Comprehensive Plan Amendment $3,988 $4,068 + TF Zoning Code Text Amendment $4,533 $4,624 fraction thereof, to and including $100,000 + Technology Fee + TF Miscellaneous Services and Charges Development Agreement $1,994 $2,034 $4,906.30 for the first $500,000, plus $7.00 for each additional $1,000, or + TF Code Interpretation (TMC Section 18.90.010) $348 $355 + TF Zoning Verification Letter $348 $355 thereof + Technology Fee + TF Legal Lot Verification $559 $570 + TF Preapplication Meeting $485 $494 + TF Mailing Fee to Generate Labels, per project $458 $467 Public Notice Mailing Fee per address for each mailing $1 $1 Section 5. Building permit fees will be charged according to the following schedule: BUILDING PERMIT FEE SCHEDULE Total Valuation Building Permit Fees $1 to $500 $65.00 + Technology Fee $501 to $2,000 $65.00 for the first $500, plus $4.30 for each additional $100, or fraction thereof, to and including $2,000 + Technology Fee $2,001 to $25,000 $129.50 for the first $2,000, plus $19.60 for each additional $1,000, or fraction thereof, to and including $25,000 + Technology Fee $25,001 to $50,000 $600.40 for the first $25,000, plus $15.30 for each additional $1,000, or fraction thereof, to and including $50,000 + Technology Fee $50,001 to $100,000 $983.25 for the first $50,000, plus $10.60 for each additional $1,000, or fraction thereof, to and including $100,000 + Technology Fee $100,001 to $500,000 $1,511.60 for the first $100,000, plus $8.50 for each additional $1,000, or fraction thereof, to and including $500,000 + Technology Fee $500,001 to $1,000,000 $4,906.30 for the first $500,000, plus $7.00 for each additional $1,000, or fraction thereof, to and including $1,000,000 + Technology Fee $1,000,001 to $5,000,000 $8,443.25 for the first $1,000,000, plus $4.70 for each additional $1,000, or fraction thereof, to and including $5,000,000 + Technology Fee $5,000,001 and up $27,243.25 for the first $5,000.000, plus $4.50 for each $1,000 or fraction thereof + Technology Fee W: \Word Processing \Resolutions\Bldg permit fee sched -fee deferral process 9 -22 -15 BM:bjs Page 6 of 12 n A.4-Non- Structural Plan Review Fee. A non - structural plan review fee shall be paid at the time of submitting plans and specifications for review. The non - structural plan review fee shall be 65% of the calculated permit fee as set forth in the permit fee schedule. The non - structural plan review fee specified herein is a separate fee from the permit fee and is in addition to the permit fee. B.2-.Structural Plan Review Fee. Where a structural plan review is deemed necessary, a structural plan review fee shall be charged. The structural plan review fee shall be 35% of the calculated non - structural plan review fee. C. Southcenter Building Permit Fee Deferral Program 1. In order to encourage residential and mixed -use development within the Tukwila Urban Center Transit - Oriented Development (TUC -TOD) zoning district, fee deferral of all or a portion of a required building permit fee for a project may be -granted provided the following criteria are met: a. The property owner must submit a technically - complete building permit application clearly depicting the project for which the fee deferral agreement will apply and pay all required plan review fees. The building permit fee being considered for deferral must be greater than $300,000. b. Before issuance of the building permit, the property owner must submit a written letter requesting that the building permit fee be deferred. The City will not consider any fee deferral request from a tenant, contractor, or other third party. The request must be submitted to the City no later than December 31, 2016. A parcel is only eligible to have one fee deferral granted for one building permit for a project. c. The project must be located west of the Green River and be within the TUC -TOD zoning district per Figure 18 -16, District Map, in Title 18 of the Tukwila Municipal Code. d. The project must include at least 100 residential units and at least 50 percent of the gross building square footage must be used for residential purposes. For purposes of this section the term "residential" does not include hotels, motels, bed and breakfasts or other similar transient lodging accommodations. e. A fee deferral agreement between the City and the property owner must be executed prior to issuance of the building permit. The Mayor is authorized to execute such agreements on behalf of the City. Provisions must be included in the agreement to secure payment of the deferred building permit fee, plus accrued interest, in the case of default by the property owner. Provisions may include, but are not limited to a lien against subject property, letter of credit and /or surety bond. W: \Word Processing \Resolutions \Bldg permit fee sched -fee deferral process 9 -22 -15 BM:bjs Page 7 of 12 31 2. The Mayor may consider other relevant information in approving the fee deferral request including, but not limited to, the ability of the property owner to satisfy the obligations of the agreement and pay the deferred building permit fee. The Mayor is authorized to include any other provisions or requirements in the deferral agreement that he /she deems necessary to meet the intent of this resolution, to protect the financial interest of the City, and /or to protect the public welfare. The buildina aermit fee may be deferred up to 24 months after issuance of the building permit and must be paid before the City will issue a certificate of occupancy for the building. 4. Interest shall be charged on the deferred building permit fee. The interest rate shall be the same as the stated interest rate on the Two Year US Treasury Note on the date the building permit is issued (or closest date thereof). Interest shall be compounded annually and shall begin to accrue upon issuance of the building permit. 5. The building permit fee deferral agreement may be consolidated with any agreements to defer transportation, fire, or park impact fees as outlined in TMC Chapters 9.48, 16.26, and 16.28. 6. Only the building permit fee due at time of issuance of the building permit is eligible for deferral. All other fees including, but not limited to, building permit plan review fees, utility connection fees, and fees related to mechanical, plumbing, land use, sign, and public works fees are due in the normal course of business, as typically charged to other applicants. W: \Word Processing \Resofutions\Bldg permit fee sched -fee deferral process 9 -22 -15 BM:bjs Page 8 of 12 32 Section 6. Mechanical permit fees will be charged according to the following schedule: MECHANICAL PERMIT FEE SCHEDULE Valuation of $32.50 + Technology Fee Work (Total Mechanical Permit Fee Contract Amount For each additional fixture $14.00 + Technology Fee $32.50 for issuance of each permit (base fee) + Technology Fee $250 or less $65.00 + Technology Fee $251 to $500 $65.00 for first $250, plus $7.83 for each $100 or fraction thereof, to $14.00 + Technology Fee and including $500 + Technology Fee $501 to $1,000 $84.60 for the first $500, plus $8.70 for each $100 or fraction thereof, to $29.10 + Technology Fee and including $1,000 + Technology Fee $1,001 to $5,000 $128.10 for the first $1,000, plus $9.65 for each $1,000 or fraction $14.00 + Technology Fee thereof, to and including $5,000 + Technology Fee $5,001 to $50,000 $166.70 for the first $5,000, plus $10.05 for each $1,000 or fraction thereof, to and including $50,000 + Technology Fee $50,001 to $250,000 $639.20 for the first $50,000, plus $8.40 for each $1,000 or fraction thereof, to and including $250,000 + Technology Fee $250,001 to $1,000,000 $2,319.20 for the first $250,000, plus $7.40 for each $1,000 or fraction thereof, to and including $1,000,000 + Technology Fee $1,000,001 and up $7,869.20 for the first $1,000,000, plus $6.70 for each $1,000 or fraction thereof + Technology Fee Section 7. Plumbing permit fees will be charged according to the following schedule: PLUMBING PERMIT FEE SCHEDULE Permit Issuance — Issuance of each permit (base fee) $32.50 + Technology Fee Unit Fee Schedule (in addition to base fee above: For one plumbing fixture (a fixture is a sink, toilet, bathtub, etc.) $65.00 + Technology Fee For each additional fixture $14.00 + Technology Fee For each building sewer and each trailer park sewer $24.80 + Technology Fee Rain water system — per drain (inside building) $14.00 + Technology Fee For each water heater and /or vent $14.00 + Technology Fee For each industrial waste pretreatment interceptor, including its trap and vent, except for kitchen type grease interceptors $28.00 + Technology Fee For each grease interceptor for commercial kitchens $29.10 + Technology Fee For each repair or alteration of water piping and /or water treating equipment, each occurrence $14.00 +Technology Fee For each repair or alteration of drainage or vent piping, each fixture $14.00 + Technology Fee W: \Word Processing \Resolutions \Bldg permit fee sched -fee deferral process 9 -22 -15 BM:bjs Page 9 of 12 33 PLUMBING PERMIT FEE SCHEDULE (continued) For each medical gas piping system serving one to five $82.00 +Technology Fee inlets /outlets for a specific as $81.90 + Technology Fee For each additional medical gas inlets /outlets $16.20 + Technology Fee For each lawn sprinkler system on any one (1) meter including $29 10 + Technology Fee backflow protection devices therefor. For atmospheric -type vacuum breakers not included in lawn sprinkler backflow protection: 1 to 5 .... $14.00 + Technology Fee Over 5... $14.00 for first 5 plus $3.25 for each additional + Technology Fee For each backflow protective device other than atmospheric type vacuum breakers: 2 -inch diameter and smaller... $29.10 + Technology Fee Over 2 -inch diameter: ............ $32.25 + Technology Fee Section 8. Fuel Gas Piping permit fees will be charged according to the following schedule: FUEL GAS PIPING PERMIT FEE SCHEDULE 1. Permit Issuance: For issuing each permit (base fee): ($0 if permit is in conjunction with $32.50 + Technology Fee a plumbing permit for an appliance with both plumbing and gas connection. 2. Unit Fee Schedule (in addition to item in subparagraph 7.1.): For each gas piping system of one to five outlets $65.00 + Technology Fee For each additional gas piping system outlet, per outlet $14.00 + Technology Fee Section 9. Electrical permit fees will be charged according to the following schedule: ELECTRICAL PERMIT FEE SCHEDULE 1. NEW SINGLE - FAMILY DWELLINGS New single - family dwellings (including a garage) $152.85 + Technology Fee Garages, pools, spas and outbuildings $81.90 + Technology Fee Low voltage systems $59.85 + Technology Fee W: \Word Processing \Resolutions \Bldg permit fee sched -fee deferral process 9 -22 -15 BM:bjs M Page 10 of 12 ELECTRICAL PERMIT FEE SCHEDULE (continued) 2. SINGLE - FAMILY REMODEL AND SERVICE CHANGES Service change or alteration-no added /altered circuits $81.90 + Technology Fee Service change $81.90 with added /altered circuits, plus $11.55 for $81.90 + Technology Fee each added circuit maximum permit fee $152.85 $86.25 + Technology Fee Circuits added /altered without service change (includes up to 5 $54.60 + Technology Fee circuits $65.00 for the first $250 plus $4.30 for each $100 or fraction thereof, to and Circuits $54.60 added /altered without service change (more than $54.60 + Technology Fee 5 circuits); $7.65 for each added circuit (maximum permit fee $98.70 $97.00 for the first $1,000 plus $21.60 for each $1,000 or fraction thereof, + Technology Fee to and including $5,000 + Technology Fee Meter /mast repair $68.25 + Technology Fee Low voltage systems $59.85 + Technology Fee 3. MULTI - FAMILY AND COMMERCIAL (including low voltage) Valuation of $65.00 + Technology Fee Work (Total Permit Fee Contract Amount) $86.25 + Technology Fee $250 or less $65.00 + Technology Fee $251 - $1,000 $65.00 for the first $250 plus $4.30 for each $100 or fraction thereof, to and • Each concession fee including $1,000 + Technology Fee $1,001 - $5,000 $97.00 for the first $1,000 plus $21.60 for each $1,000 or fraction thereof, Inspections or plan review not specified elsewhere (one -half hour minimum). Safety inspections, plan revisions. to and including $5,000 + Technology Fee $5,001 - $50,000 $183.30 for the first $5,000 plus $17.70 for each $1,000 or fraction thereof, Disaster recovery emergency repair permit (residential structures only) to and including $50,000 + Technology Fee $50,001 - $250,000 $979.15 for the first $50,000 plus $12.90 for each $1,000 or fraction thereof, to and including $250,000 + Technology Fee $250,001 - $1,000,000 $3,567.20 for the first $250,000 plus $9.15 for each $1,000 or fraction thereof, to and including $1,000,000 + Technology Fee Over $1,000,000 $10,440.70 plus 0.5% of cost over $1,000,000 + Technology Fee 4. MISCELLANEOUS ELECTRICAL PERMIT FEES Temporary service (residential) $65.00 + Technology Fee Temporary service /generators $80.90 + Technology Fee Manufactured /mobile home parks and RV park sites, each service and feeder $86.25 + Technology Fee Carnivals: • Base fee $80.60 + Technology Fee • Each concession fee $10.80 + Technology Fee • Each ride and generator truck $10.80 + Technology Fee Inspections or plan review not specified elsewhere (one -half hour minimum). Safety inspections, plan revisions. $66.50 /hour Adult family home inspection (paid at the time of scheduling the inspection) $66.50 Disaster recovery emergency repair permit (residential structures only) $20.00 W: \Word Processing\Resolutions \Bldg permit fee sched -fee deferral process 9 -22 -15 BM:bjs Page 11 of 12 35 Section 10. Other inspections and fees will be charged according to the following schedule: OTHER INSPECTIONS AND FEES Inspections outside of normal business hours (three hour minimum charge) $100.00 /hour Re- inspection fee $66.50 /hour Inspection for which no fee is specifically indicated— investigations or safety $66.50 /hour inspections Additional plan review required by changes, additions, or revisions to approved $66.50 /hour plans minimum charge one -half hour Work commencing before permit issuance shall be subject to an investigation fee 100% of the permit equal to 100% of the permit fee. fee Plan review fee — Mechanical, Plumbing, Fuel Gas Piping and Electrical: The fee for review shall be 25% of the total calculated permit fee. The plan review fee is a separate fee from the permit fee and is required when plans are required in order to document compliance with the code. Work covered without inspection or work not ready at the time of inspection may be charged a re-inspection fee of $66.50. Expired permit final – includes two inspections $133.00 Expired permit final – each additional inspection $66.50 Minor residential remodel plan review and permit (projects up to $20,000) $20.00 Section 11. Effective Date. This resolution and the fee schedules contained herein shall be effective as of October 20, 2015. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of , 2015. ATTEST /AUTH E NTI CATE D: Christy O'Flaherty, MMC, City Clerk Kate Kruller, Council President APPROVED AS TO FORM BY: Filed with the City Clerk: Passed by the City Council: Resolution Number: Rachel B. Turpin, City Attorney W: \Word Processing \Resolutions \Bldg permit fee sched -fee deferral process 9 -22 -15 BM:bjs Page 12 of 12 36 City of Tukwila Jim Haggerton, Mayor INFORMATIONAL MEMORANDUM TO: Mayor Haggerton Finance and Safety FROM: Brandon J. Miles, Economic Development Liaison DATE: April 24, 2015 SUBJECT: Washington Place Development Building and Impact Fee Deferral ISSUE Proposed deferral of some development fees associated with the Washington Place Development, located at 223 Andover Park East (former Circuit City property). BACKGROUND The owners of 223 Andover Park East are proposing to the construct the City's first residential high rise. When constructed, the 19 -story building will be the tallest building between Seattle and Tacoma and will include multi - family units (apartments or condos) and a full service hotel. The project is located within the Transit Oriented Development area or TOD of the City's Southcenter District. The TOD is envisioned to be a high density area with amenities that encourage walking and development that benefits from the proximity to the Sounder Station located east of the Green River and the Metro Transit Center located along Andover Park West, adjacent to Southcenter Mall. Over the last two years the City has taken various actions regarding the Washington Place Development in order to encourage the project to move forward since it fits the vision of the area. Development Agreement and Amendment In March of 2013 the City executed a development agreement (DA) with South Center WA, LLC, the owners of the property. The City executed an amendment to the DA in June of 2014. The initial DA and amendment provided the following modifications to the City's development standards: • Height. Half of the site may have a building that exceeds the maximum height in the zone, up to 190 feet. • Open Space. The open space requirements for the project were reduced. Each residential unit is required to have at least 45 square feet and each hotel room is required to have 25 square feet of open space. Clarification was also provided on what the City would consider as open space. • Condominiums. The multi - family units must be constructed in a manner so that they can be converted to condominiums at a later date. This includes that each unit have its own, separate electrical meter. • Parking. The City reduced the minimum number of required parking stalls for the project. The property owner is required to operate a shuttle and have valet parking on the site. 37 INFORMATIONAL MEMO Page 2 • Signage. The permitted size of wall signs on the building was increased; however, other types of signs, generally permitted on other types of buildings, were prohibited. • Residential Component. The project must include at least 250 residential units. The DA will expire at the end of 2015 if a building permit has not been issued for the building. Approval of Multi - Family Tax Exemption Ordinance In order to encourage residential development within the TOD, the City Council approved a multi - family tax exemption ordinance on December 1, 2014. As the Council may remember, multi - family exemptions are permitted under State law and are used in many cities in the State to encourage multi - family development. The multi - family tax exemption ordinance allows for a significant reduction in the property valuation of projects that include a multi - family component within the TOD (west of the River). For example, the City has estimated that in the first year after the project is constructed, the City's share of property taxes will be reduced from $240,000 to $75,000. The savings to the property owner will be much more dramatic because the reduction in property valuation reduces the property taxes paid to all agencies (Washington State, King County, City of Tukwila, and Tukwila School District). Note: that the Ordinance does not reduce the taxes already received from the property. It only delays the collection of additional property taxes associated with the residential development. The property tax exemption only applies to the residential component of the project. The hotel and commercial space would not be eligible for a reduction in value. Land Use Approvals and Construction Permits The City issued a SEPA Determination of Non - Significance (E14 -0003) on May 18, 2014. Design review approval was granted on May 23, 2014 (1-14- 0016). The property owner has requested modifications to the approved design review application (L14- 0055). A comment letter (via email) was provided to the applicant's representative on October 29. 2014 seeking additional information regarding the design review modification request. A demolition permit was issued on September 19, 2014. A foundation only permit for the new building is currently pending. Economic Development staff has estimated that the project will be required to pay the City over $1.5 million in building and impact fees'. The City's Building Division estimates the total building construction costs at approximately $74 million, thus the permit fee represents approximately 1.8% of the total project costs. The collected building permit fees are used for plan review and inspection to support the City's oversight of construction standards in the City. Impact fees are used to fund capital projects related to expanding capacity for traffic, parks, and fire services. 1 This is an estimate only, based upon limited information available to the City. Final permit fees will be calculated once a complete building permit application is submitted to the City. Additionally, the $1.5 million does not include pass through fees, water connection fees, and other fees associated with other permits issued by the City. The fee amount is provided for discussion purposes only. 38 W:12015 Info Mennos\WashPlacefeeDeferral.doc INFORMATIONAL MEMO Page 3 During the July 2014 Council review of the DA, its one amendment, and the multi - family tax exemption there was discussion about what else could be done regarding development and impact fees related to the project. A residential high rise in the Southcenter area of the City is an unproven development type. Many residential housing developers have expressed reluctance to develop in the City's Urban Center because there are no existing rent comparisons on new apartments or condos in or near the TOD district, especially for an urban product. Without rent comparable, proposed projects appear risky and are hard to finance. This sentiment of housing developers is supported by the conclusion of a report that the City had commissioned in 2014 regarding the project. Heartland, LLC, hired by the City, concluded, "...even under optimistic circumstances, the project would not meet financial expectations of market based investors or lenders." [It should be noted that the developers for the project have indicated that they have secured funding through the Federal Government's foreign investor visa program (EB -5]. The proposed project has considerable upside for the City. If successful, the project could demonstrate that residential development can succeed in the City's Urban Center. The project could help jumpstart residential and mixed use development and make the City a viable alternative to Seattle and Bellevue for these types of developments. However, the developer for the project does have to deal with soil conditions that are not present in downtown Bellevue and most of downtown Seattle. Tukwila's Urban Center is located in an old floodplain and developers must bore below the flood sediment to reach bedrock for the footings. This adds additional costs for developers of tall buildings, such as the Washington Place building. Impact Fee Clarification Staff has been examining ways to reduce the impact of the City's fees as applied to the project. In August of 2014, the City was able to clarify the traffic, parks, and fire impact fees required for the project. This resulted in a reduction of nearly $300,000 in the amount of impact fees due. This is not a waiver of impact fees. Under State law, and the City's ordinance enabling for the collection of impact fees, the City must provide a process to reduce fees on a project by project basis. The reduction is based on an objective review related to the specific impacts associated with the individual project. Examination of Further Fee Reductions The Washington Place owners have requested that building permit fees for the project be reduced. The estimated building permit fee for the project is just over $568,000. Payment of building permit fee is divided into two payments, one payment is due at submission of the building permit. This is known as the "plan check" fee. This payment is intended to cover the City's staff time in reviewing the plans and other documentations prior to the permit being issued. The next payment for the building permit comes at issuance of the building permit. This payment is intended to cover staff time associated with conducting inspections as the project is constructed 2. Additionally, the impact fees are collected at time of issuance of the building permit. 2 Staff time is during normal business hours. A project can request inspections at night or on the weekends, provided arrangements are made to cover the City's overtime costs. W:12015 Info Memos\WashPlacefeeDeferral.doc 39 INFORMATIONAL MEMO Page 4 The table below shows the estimated fees (building and impact only) for the Washington Place Project. Table 1, Estimated Building and Impact Fees for Washington Place Staff examined if there were ways to reduce the City's building permit fees. Fees collected from building permits are directed to the City's general fund and are used to compensate the City for the cost associated with operating construction inspection services (Building, Planning, Fire, and Public works), as well as expenses associated indirect costs (Finance, IT, fleet and facilities). Reducing fees would require that the City examine its revenue and costs associated with building permit administration and would have be done citywide, not for a specific project. The current building permit fees were adopted by the Council via resolution and apply uniformly across the City. Building permit fees and other land use fees were increased during the City's budget challenges with the recession. The goal of increasing the fees was to make construction services and current planning, "self- funded." There are no City policies that would allow for a reduction of building permit fees for one specific project. In order to reduce building permit fees the City would have to amend the resolutions that levy the fees. Staff does not believe that this should be done without a comprehensive look at the City's revenues and costs. The owners of Washington Place project have suggested that the City enact lower fees in the TOD area of the TUC as a way to encourage residential development. While this is an innovative idea, staff is unsure if reducing fees in one area of the city would be legal (gifting of public funds). Even if it were legal, the City would have to consider the policy implications of allowing lower fees in one area of the City, while charging higher fees in another area. As mentioned above, impact fees will be collected from the project at time of issuance of the building permit. Impact fees are used by the City to pay for the construction of capital projects that increase capacity for roads, parks, and fire services. Some of the impact fees collected for this project will be used to pay for relocating Fire Station 51, the construction of the pedestrian bridge over the Green River, and for various traffic improvements in the Southcenter area. Under State law, waiving impact fees for an individual project requires that the City makes up the difference in the funds not collected. If the City wanted to reduce the impact fees for Washington Place it would have to enact reductions citywide. This is something that would require significant study and research, not something that could be accomplished in the next few months. Staff does not recommended that the City reduce building or impact fees for the Washington Place project for the reasons outlined above. Changes to the City's various fee ordinances should only be made after careful consideration of the City's revenue streams and cost of services. This would require a considerable amount of staff time and time by the City Council in reviewing the final results. WA2015 Info Memos\WashPlacefeeDeferral.doc 40 Due at Application: Due at Issuance: Building Fee $217,316 $351,050 Traffic Impact $0.00 $48,894 Park Impact $0.00 $338,326 Fire Impact $0.00 $308,656 Total: $217,066 $1,046,926 Staff examined if there were ways to reduce the City's building permit fees. Fees collected from building permits are directed to the City's general fund and are used to compensate the City for the cost associated with operating construction inspection services (Building, Planning, Fire, and Public works), as well as expenses associated indirect costs (Finance, IT, fleet and facilities). Reducing fees would require that the City examine its revenue and costs associated with building permit administration and would have be done citywide, not for a specific project. The current building permit fees were adopted by the Council via resolution and apply uniformly across the City. Building permit fees and other land use fees were increased during the City's budget challenges with the recession. The goal of increasing the fees was to make construction services and current planning, "self- funded." There are no City policies that would allow for a reduction of building permit fees for one specific project. In order to reduce building permit fees the City would have to amend the resolutions that levy the fees. Staff does not believe that this should be done without a comprehensive look at the City's revenues and costs. The owners of Washington Place project have suggested that the City enact lower fees in the TOD area of the TUC as a way to encourage residential development. While this is an innovative idea, staff is unsure if reducing fees in one area of the city would be legal (gifting of public funds). Even if it were legal, the City would have to consider the policy implications of allowing lower fees in one area of the City, while charging higher fees in another area. As mentioned above, impact fees will be collected from the project at time of issuance of the building permit. Impact fees are used by the City to pay for the construction of capital projects that increase capacity for roads, parks, and fire services. Some of the impact fees collected for this project will be used to pay for relocating Fire Station 51, the construction of the pedestrian bridge over the Green River, and for various traffic improvements in the Southcenter area. Under State law, waiving impact fees for an individual project requires that the City makes up the difference in the funds not collected. If the City wanted to reduce the impact fees for Washington Place it would have to enact reductions citywide. This is something that would require significant study and research, not something that could be accomplished in the next few months. Staff does not recommended that the City reduce building or impact fees for the Washington Place project for the reasons outlined above. Changes to the City's various fee ordinances should only be made after careful consideration of the City's revenue streams and cost of services. This would require a considerable amount of staff time and time by the City Council in reviewing the final results. WA2015 Info Memos\WashPlacefeeDeferral.doc 40 INFORMATIONAL MEMO Page 5 Fee Deferral Economic Development staff has examined the feasibility of deferring fees from being collected for the project. A fee deferral is not a fee reduction or waiver, but involves simply delaying the collection of fees. Several cities, such as Olympia and Sammamish allow for fee deferrals'. Developers often express concerns with the timing of cash outlays that are required for construction projects. A developer expends considerable cash to move a construction project forward prior to generating any rent or income from a project. For example, Washington Place will likely require two years of construction before it is open and able to start collecting rent from tenants and the hotel. A fee deferral shifts the fees due into the future and thus allows the developer to be closer to generating income before paying the fees. Since the City desires to see residential development in the TOD area, a fee deferral program could provide an incentive to assist developers in moving construction projects forward. If structured correctly, staff believes that a fee deferral program would be consistent with State Law. The following outlines general eligibility requirements and terms for how a fee deferral program could work. Eligibility requirements: 1. The project must be located within the Tukwila Urban Center's Transit Oriented Development district and west of the Green River. 2. The project must include at least 100 residential units and more than 50% of the net leasable area must be used for residential purposes. 3. The property owner of the project must execute an agreement with the City. Terms that would apply to any eligible fee deferral: 1. The building permit fee that is normally due at issuance, for the entire project, may be deferred for up to two years and must be paid before the City will issue a certificate of occupancy. 2. Development impact fees, collected by the City, for the entire project may be deferred and paid in equal, annual installments over eight years. The first payment is due within 36 months from the issuance of the first building permit. 3. The plan check fee and other land use, fire, and development fees will not be deferred and will be due according to standard City policy'. 4. The City will provide a non - binding estimate of the amount of fees (building and impact fee only) to be deferred after the City receives a complete building permit application. Any fee not listed in the non - binding estimate is not part of the fee deferral and shall be paid according to City policy. 5. The City will approve the amount of fees to be deferred when it is ready to issue a building permit. 6. Interest on the fees deferred will accrue from the date the building permit is issued. 7. Interest will be based on the stated rate for a 10 -Year US Treasury Bond on the date of permit issuance. Interest will be compounded annually. 8. The fee deferral will be secured with a revolving letter of credit for the outstanding fees, plus interest from a financial institution approved by the City. 3 The fee amounts deferred are very minor, with payment required prior to certificate of occupancy. 4 As discussed above, plan check fee is due at building permit submission. W:12015 Info MemosMashPlacefeeDeferral.doc 41 INFORMATIONAL MEMO Page 6 9. The financial institution must notify the City at least 30 days prior to the expiration or termination of the letter of credit. City may exercise the letter of credit for the total outstanding fees plus interest if the applicant does not provide another letter of credit satisfactory to the City at least 15 days prior to the expiration or termination of the letter of credit. 10. The City will have the right to exercise the letter of credit for the total outstanding fees plus interest if the applicant misses a payment. 11. The City may record the agreement against the property and the agreement will run with the land until fully paid. Table 2: Fee Deferral Payment Schedule as applied to Washington Place (Building and Impact Fees Only).' Paid at Time of: Year Permit Permit Certificate 2018 2019 2020 2021 2022 2023 2024 2025 Application Issuance of Occupancy 2015 2015 2017 $133,091 $0.00 $364,519 $97,508 $97,508 $97,508 $97,508 $97,508 $97,508 $97,508 $97,508 A fee deferral program would not have an impact on the City's ability to move ahead with capital projects funded by impact fees. The City's collection of impact fees has been slower than anticipated. Many of the projects funded primarily or partially with impact fees will move forward regardless of when the City has collected the budgeted impact fee amount or not. In the absence of grant funds, these project will be funded by the City with either bonds and /or having the general fund front the funds. Impact fees will simply payback the city for any funds that were advanced via bonds or the city's general fund. Some projects funded by impact fees are not even scheduled to move forward until after 2020. For example relocation of Fire Station #51 is budgeted to receive $331,000 in impact fees; however, construction of the fire station is currently scheduled to occur after 2020. One advantage of a fee deferral program for impact fees is that it delays starting the clock on the ten year expenditure requirement. Under State Law the city must use collected impact fees within ten years of when they were collectedb. If they are not expended the City must return the funds, with interest. The ten year period does not start until the City collects the funds. Thus, by deferring the fees the City delays the starting date of the ten year period and also aligns the funds being received more closely with our expenditure outlays. Staff is proposing that a nominal interest rate be charged to the fees that are deferred. The interest rate standard proposed by staff is the rate on a US Ten Year Treasury Note at the time of issuance of the building permit'. Staff believes that this interest rate standard would cover the opportunity cost of lost revenue by delaying collection of the fees. 5 This table is provided for discussion purposes only and is not meant to be a final representation of the payment schedule. 6 Using the funds is very open and could include purchasing land, completing studies, or designing the capital project. On April 20th the stated interest rate was 1.90 %. M2015 Info Memos\WashPlacefeeDeferral.doc 42 INFORMATIONAL MEMO Page 7 FINANCIAL IMPACT One possible financial impact would occur if the City moves ahead with construction projects that were funded with impact fees by securing funds with bonds. If the City's borrowing costs are higher than the interest that is charged on the deferred fees the City could incur a cost. However, this cost is only incurred if one assumes that the project would move forward without the deferral of fees. If Washington Place is not constructed the city would still incur bond costs associated with capital projects. RECOMMENDATION Staff does not recommend that the City reduce or eliminate building or impact fees. As discussed above, such a reduction would require careful review of the impacts to the City's general fund. Staff recommends that the City create a fee deferral program within the TOD area of the TUC to encourage residential housing. Staff's goal at this time is to discuss the fee deferral with Council and solicit feedback, with an Ordinance being presented to Finance and Safety in May. W12015 Info Memos\WashPlacefeeDeferral.doc 43 MA FINANCE AND SAFETY COMMITTEE Meeting Minutes May 5, 2095 — 5:30 p.m.; Hazelnut Conference Room City of Tukwila Finance and Safety Committee PRESENT Councilmembers: Kathy Hougardy, Chair; Joe Duffie, De'Sean Quinn Staff: Derek Speck, Brandon Miles, Laurel Humphrey Guests: Christine and Omar Lee CALL TO ORDER: Committee Chair Hougardy called the meeting to order at 5:35 p.m. 1. PRESENTATIONS No presentations. II. BUSINESS AGENDA A. Washington Place Development Staff provided an update regarding the request from Omar and Christine Lee that the City reduce or defer fees and taxes for their mixed -use development project at 223 Andover Park East known as Washington Place. The project is viewed by the City as an excellent fit for the vision of the Transit Oriented Development (TOD) area and several significant City actions have been completed to encourage its progress, including modifications to development standards as reflected in an amended development agreement, approval of multi - family tax exemption within the TOD, and various land use and construction permit approvals. The development agreement expires at the end of 2015 if a building permit is not issued. Staff has estimated that over $1.5 million in building and impact fees will be required from this project under normal circumstances, and the developers have asked if there are ways to reduce this amount. Staff summarized the fee - related issues as follows: Building Permit Fees: Building permit fees go into the City's general fund and are used to support construction related services and indirect costs, applied to all projects uniformly. Building fees are adopted by Council resolution and staff does not have the authority to reduce or waive them. Impact Fees: Impact fees are used to fund capital projects related to expanding capacity for traffic, parks and fire services, and staff has authority to adjust these fees on a case by case basis. Following objective analysis in August 2014, a reduction of nearly $300,000 in impact fees was determined to be applicable to this project, and a second round of analysis is currently underway since this is a new type of development for the City. If the Council desired to amend code or policies leading to a reduction of building and /or impact fees for this project, these reductions would have to be applied City -wide. Analysis leading to this type of amendment would require considerable staff time and Council review. Fee Deferral: A fee deferral program is an option that allows developers to pay certain fees, normally due upon permit issuance, closer to the time when revenues can be collected from the project. A fee deferral program in the TOD is consistent with State law and could provide an incentive for further development consistent with the City's goals in that area. Several potential requirements and terms as described in the info memo were reviewed for the committee. Deferral of impact fees would not impact the City's ability to move forward with capital projects funded by these fees but instead reimburse the City for funds paid via bonds EN Finance & Safety Committee Minutes May 5, 2015 - Page 2 or the general fund. Establishing g fee deferral program would require code amendment, and staff is seeking Council direction on this issue prior to the development of any draft ordinances. d� Committee members asked clarifying questions about the information presented. Committee Chair HouQardy asked Omar and Christine Lee for input, and they described the financial difficulties of project like this in Tuhvv|a, which has significantly |ovvar rents than in Seattle and Bellevue. They assert that the hotel will be built but the residential aspect hangs in the balance. The Lees also shared a powerpoint presentation with graphic renderings and descriptions of amenities in the proposed development. Committee members abahad continued enthusiasm for this project but acknowledged the importance of fairness, noting the City's inability togive special treatment b} one developer. The Committee recommends that staff pursue the fee deferral proposal further and will share this recommendation with the Committee of the Whole. If there is consensus from the full Counoi|, staff will develop the ordinances required and return to Committee. The Committee is not supportive of amending code or polices leading to the reduction of building and/or impact fees mt this time. They requested additional City Attorney input into the developer's request for fee reductions. UNANIMOUS APPROVAL TO FORVVAFl[3 DISCUSSION TO MAY 11, 2015 COMMITTEE OF THE WHOLE' B. Resolution: Expressing Support for Combatting Commercial Sexual Exploitation This Council-initiated resolution expresses support for combating commercial sexual exploitation through comprehensive demand enforcement, deterrence and prevention, as well as support for the "Buyer Bevvan*^ initiative led by the King County Prosecuting Attorney's Office. There is increasing emphasis by law enforcement and service agencies locally and nationally to combat trafficking and sexual exploitation by pursuing and deterring the buyers of sex and not punishing those children and vulnerable adults who are victimized by the industry. Buyer Beware is partnership between law enforcement, ottornay, and service organizations to make progress in this area via education and intervention programs. UNANIMOUS APPROVAL. FORWARD TO MAY 11.2O15COMMITTEE OF THE WHOLE' Ill. MISCELLANEOUS Staff provided follow up to the April 7. 2015 meeting in which the Committee heard a request from the owners of ABC Towing for the City to look into its policies regarding the Police Department's contract with a Renton-based towing company. Their position was that sales tax on towing services is collected based on the location from which the truck is dispatched, and therefore the City would benefit from using a Tukwila company for this service. Staff was able to confirm that the current contract was established in 1998 and last amended in 2007. The City does not have a policy nor does state law require periodic contract rebidding for services. The Committee asked that the Police Department provide additional information regarding the current contract as well as the impacts that would occur ifitwere to be rebid. Meeting adjourned at 7:20 p.m. Next meeting: Tuesday, May 19, 2015 - 5:30 p.m. - Hazelnut Conference Room 4� ) (�, q Committee Chair Approval Minutes by LH M. May 11, 2015 Dear Honorable Councilmembers: We respectfully asking the Councilmembers to consider a different method in calculating for the following two fees: 1) Interest rate for deferral fee: Use 3 year Treasury bill rate instead of 10 year. 2) Fire and Park Impact Fee: Use actual square footage instead of unit count. Based on professional market studies, we have revised our plans according to their recommendations per market demand in the past couple years: Year Total Units Total Sq. Ft. 2012: 252 220,000+ 2013: 282 , 220,000+ 2014: 371 196,376 Currently, the fire impact fee is based on $1200 per unit and park impact fee is based on $1398 per unit. The reason for our request is because Washington Place is an early pioneer project. There is really no established comps for the rental market. According to our studies (attached market analysis), the comparable market rent we projected for this project is about 50% less than the City of Bellevue and City of Seattle. However it is about 60 -80% higher than the current City of Tukwila rentals. Therefore, it will take a longer time for profitability on this project. We respectively request you to encourage the City staff to review the above current methods. I have made several phone calls for information regarding impact fees. And discovered that several cities do not have impact fees such as Kent, Seatac and Bellevue. City of Renton will waive all impact fees, plus 10 year property tax waiver for us to develop in their City. We have chosen the City of Tukwila, because we believe in this City. We are not asking you to waive the fees, but to use a calculation method more consistent with other local jurisdictions. Thank you for your consideration. Best Regards, aar and Christine Lee 47 Apr -15 Rental Rates Comparison Market Property Studio 1 Bedroom 2 Bedroom Built Rent /Unit Unit Size $/ SQ.FT Rent /Unit Unit Size $/ SQ.FT Rent /Unit Unit Size $/ SQ.FT AirMark Residence 2017 $ 789 322 $ 2.45 $ 1,195 556 $ 2.15 $ 1,494 854 $ 1.75 Seattle The Wave 2014 $ 1,645 428 $ 3.84 $ 2,360 616 $ 3.83 $ 2,202 847 $ 2.60 Via 6 2013 $ 2,070 500 $ 4.14 $ 1,860 523 $ 3.56 $ 2,925 876 $ 3.34 Dimension 2014 $ 1,745 451 $ 3.87 $ 1,945 538 $ 3.62 $ 2,975 971 $ 3.06 Bellevue Elements Too 2010 $ 1,445 429 $ 3.37 $ 1,600 568 $ 2.82 $ 2,180 894 $ 2.44 Avalon Towers 2010 $ 1,635 513 $ 3.19 $ 2,080 710 $ 2.93 $ 2,390 968 $ 2.47 Soma Towers 2014 $ 1,450 400 $ 3.63 $ 1,750 700 $ 2.50 $ 2,400 1000 $ 2.40 Tukwila Terrace Apts $ 820 540 $ 1.52 $ 915 . 750 $ 1.22 $ 1,070 960 $ 1.11 Foster Creek Apts N/A N/A N/A $ 800 720 $ 1.11 $ 950 989 $ 0.96 City of Tukwila Jim Haggerton, Mayor INFORMATIONAL MEMORANDUM TO: Mayor Haggerton Finance and Safety Committee FROM: Peggy McCarthy, Finance Director BY: Vicky Carlsen, Deputy Finance Director DATE: September 30, 2015 SUBJECT: Second Quarter 2015 Cash & Investment Report ISSUE The second quarter Investment Report is included with this memorandum and is discussed below. BACKGROUND City funds are invested to earn a reasonable return while preserving principal and allowing sufficient liquidity to meet the City's operating needs. To achieve these objectives investments are diversified by type, by financial institution, and by maturities in compliance with the City Investment Policy. DISCUSSION Portfolio Components At June 30, 2015, the portfolio totaled $52.5 million comprised of $9.4 million in cash and cash equivalents and $13.1 in longer term investments. The portfolio balance increased by $8.7 million from March 31, 2015 balance of $43.8 million. Property taxes are received in the 2nd and 4th quarters. Additionally, bond proceeds of $5.8 million were received in April for the Arterial Street fund. In April, the City purchased a Federal Home Loan Bank agency investment in the amount of $1 million. It was purchased on April 16, 2015, will mature on March 16, 2018, and has a 1.30% yield to maturity. The City also purchased a Federal Home Loan Mortgage Corp agency investment in May for $1 million with a 1.25% yield to maturity. This investment will mature in May 2018. The investments mentioned above increase the percentage of the City's longer -term investments and increases portfolio yield because of the higher interest rate on the agency. Since they are longer -term investments, one was placed in the contingency fund where the likelihood of accessing the available cash in the next few years is remote. The other agency was placed in the Arterial Street fund. The purchase of agencies increases the diversity of the portfolio. Portfolio Performance The portfolio weighted average yield on June 30, 2015, was .44 %. Considering the portfolio's weighted average maturity was 1.0 years, and the yield on the cash & cash equivalent accounts was .12 %, the portfolio yield of 0.44% is still relatively favorable. The yield has been sustained by the 3.19% average yield on the municipal bond investments, the .40% yield on the certificate of deposits, the .97% yield on the agencies, and the .45% earnings credit on the US Bank depository account. .• INFORMATIONAL MEMO Page 2 Investment income through the second quarter 2015 for cash equivalents and certificates of deposits is $151,241 plus $70,882 of accrued municipal bond and agencies interest for a total of $222,123 against a prorated budget of $93,544 Not included in the portfolio is interest earned from the operating and capital loans to the MPD. The operating loan is being repaid on a monthly basis and will be paid in full by May 2023. Interest earned on the loan through June 2015 is $9,187. The capital loan is being repaid semi - annually and will be paid in full by December 2022. Interest accrued June 2015 is $8,127. Attached to the investment report are amortization schedules for both loans to the MPD. Policy Compliance and Liquidity Analysis As of the end of the 2nd quarter, the portfolio profile is well within the range of all the investment policy parameters. There is currently a healthy mix of investments with a range of maturity dates. Current investments allow for adequate cash flow requirements. Fund Cash & Investment Balances The general fund balance shows an increase of $2.3 million from March 31. As mentioned earlier, property tax revenue is received during the 2nd and 4th quarters. The arterial street fund increased $7.3 million due to receipt of debt proceeds of $5.8 million in April and grant revenue received to reimburse grant related expenditures. Debt service funds show an increase, due to quarterly transfers in from the general fund for debt service payments. Investment Environment Short term interest rates continue to remain low. Economic activity is expanding at a moderate pace, household spending and business fixed investment has also been moderately increasing, however, net exports have been soft. The labor market continues to show improvement with solid job gains and declining unemployment. However, recent global economic and financial developments in China and other emerging markets may restrain economic activity and could put further downward pressure on inflation in the near term. At this time, it is unclear when interest rates will be increased. The portfolio will continue to be managed to take advantage of investment opportunities as they arise. RECOMMENDATION Presentation is for information only. ATTACHMENTS Cash and Investment Report Policy Compliance & Liquidity Analysis Cash and Investment Balances by Fund Treasury Rates and Yield Curves Amortization Schedule — MPD Operating Loan Amortization Schedule — MPD Capital Loan 50 CITY OF TUKWILA CASH & INVESTMENT REPORT June 30, 2015 INVESTMENTS Certificates of Deposit Bank of Washington Certificate of Deposit 4/1/2015 5/1/2016 (a) 250,000 (c) (d) Rating Sound Community Bank Purchase Maturity Term Par Book Yield to Annualized Agency / Issuer Moodys Investment Type Date Date Yrs Value Balance Maturity Return CASH & CASH EQUIVALENTS 0.50% 223 CERTIFICATES OF DEPOSIT -- TOTAL 3.37% 14,501 2017, ave 5.5 years 2.7 US Bank Depository Various (b) $11,848,459 $11,848,459 (e) 28,998 Washington State Convention Aa3 Lodging Tax Bonds 11/30/2010 7/1/2016 Federal Home Loan Mtg Corp 0.45% 4/10/2014 Washington State Treasurer LGIP Investment Pool Various (b) 13,438,497 13,438,497 (f) 0.16% 4,362 Columbia Bank Money market Various (b) 14,128,959 14,128,959 (f) 15,068 US agency 6/6/2014 8/23/2017 3.2 1,000,000 998,775 0.23% 10,008 Total Cash & Cash Equivalents US agency 3/16/2015 3/16/2018 39,415,914 39,415,914 0.12% 48,427 INVESTMENTS Certificates of Deposit Bank of Washington Certificate of Deposit 4/1/2015 5/1/2016 1.1 250,000 250,000 0.08% 499 Sound Community Bank Certificate of Deposit 3/4/2014 3/4/2017 3.0 3,000,000 3,161,242 0.85% 13,365 Northwest Bank Certificate of Deposit 12/20/2014 12/20/2015 1.0 250,000 250,000 0.50% 223 CERTIFICATES OF DEPOSIT -- TOTAL 3.37% 14,501 2017, ave 5.5 years 2.7 3,500,000 3,661,242 0.40% 14,087 Agencies Washington State Convention Aa3 Lodging Tax Bonds 11/30/2010 7/1/2016 Federal Home Loan Mtg Corp US agency 4/10/2014 5/13/2016 2.1 2,000,000 2,001,867 0.50% 10,000 ( FHLMC) UW Biomedical Center Aal Revenue Bonds FNMA US agency 6/6/2014 8/23/2017 3.2 1,000,000 998,775 1.00% 10,008 FHLB US agency 3/16/2015 3/16/2018 3.0 1,000,000 1,000,000 1.27% 12,700 FHLB US agency 4/9/2015 4/9/2018 3.0 1,000,000 1,000,000 1.30% M 13,000 FHLMC US agency 5/29/2015 5/25/2018 3.0 1,000,000 1,000,000 1.25% M 12,500 TOTAL AGENCIES 2.7 6,000,000 6,000,642 0.97% 58,208 Taxable Municipal Bonds City of Marysville, sinking 2014 Al LTGO Refunding 11/23/2010 12/1/2017 5.5 415,000 430,309 3.37% 14,501 2017, ave 5.5 years Washington State Convention Aa3 Lodging Tax Bonds 11/30/2010 7/1/2016 5.6 500,000 502,176 3.60% 18,078 Center Facility UW Biomedical Center Aal Revenue Bonds 12/14/2010 7/1/2017 6.6 500,000 502,655 4.05% 20,358 UW Biomedical Center Aal Revenue Bonds 12/14/2010 7/1/2019 8.6 500,000 503,302 4.70% 23,655 Douglas County, ESD, sinking Aal UTGO 12/23/2010 12/1/2020 8.9 1,135,000 1,147,313 4.55% 52,203 2018 -2020, ave 9 yrs Port of Anacortes Al LTGO 12/17/2010 9/1/2020 9.7 340,000 332,226 5.00% 16,611 TOTAL MUNICIPAL BONDS 7.7 3,390,000 3,417,982 3.19% 109,055 Total Investments 4.0 12,890,000 13,079,866 1.39% 181,350 TOTAL CASH, CASH EQUIVALENTS & INVESTMENTS 1.0 $ 52,305,914 $ 52,495,780 1 0.44% $ 229,777 Current Portfolio Yield (a) On calleable bonds, term is calculated to final maturity even though call date may occur first; term of liquid investments is one day; on sinking fund bonds, average maturity is used to calculate term. (b) No fixed maturity, funds are available within one day. Percent of Cash & Investment Portfolio (c) Yield to Maturity represents average rate for the year for various investment vehicles. Cash (d) Annualized Return represents actual earnings for the fiscal year for bonds. Agen( (e) Represents earning credit from US Bank. City earns interest up to the amount of fees. 125 (f) Represents rate in effect for period ending this report. (g) CD that matured in March 2014 had a higher interest rate than the current CD; which increases the the annualized return above the current CD rates. (h) Annualized Return represents actual earnings through current reporting period Money Market 29% LGIP 28% 7`0 51 CITY OF TUKWILA Policy Compliance & Liquidity Analysis CASH & INVESTMENT REPORT June 30, 2015 Liauiditv Reauirements and Funds Available for Investing: Funds immediately available $ 39,415,914 Restrictions & designations: Operating liquidity (a) 14,000,000 Liquidity threshold 14,000,000 Funds available for longer term investing 25,415,914 (a) Represents largest one month decline in portfolio balance over the most recent 36 month period doubled; or the equivalent of a 100% cushion. As of Report Date Portfolio Available Available Available in Financial Institution Diversification Portfolio Within 1 Year Within 5 5 - 10 Years Liquidity Analysis & Maturity Diversification Amount 22.6% Years Yes Funds immediately available $ 39,415,914 $ 39,415,914 $ 39,415,914 Yes Fixed Maturity Investments, maturing in: 14,128,959 26.9% 50.0% Yes 0 -90 days after Report Date - 6.0% 50.0% Yes 91 -180 days after Report Date 250,000 18.9% 50.0% Yes Investments maturing in 1 year or less 2,501,867 2,501,867 2,501,867 Investments maturing in 1 -3 years 8,595,156 8,595,156 Policy Investments maturing in 3 -5 years 503,302 % of Total 503,302 Met? Investments maturing in 5 -7 years 1,479,540 22.6% insured by PDPC 1,479,540 Investments maturing in 7 -10 years - 25.6% 75.0% - Investments maturing in more than 1 year 10,577,998 26.9% insured by PDPC Yes and less than 10 years. 3,661,242 7.0% insured by PDPC Yes TOTALS $ 52,495,780 $ 41,917,782 $51,016,240 $ 1,479,540 Municipal Bonds 3,417,982 80% 97% 4% Total 52,495,780 Liauiditv Reauirements and Funds Available for Investing: Funds immediately available $ 39,415,914 Restrictions & designations: Operating liquidity (a) 14,000,000 Liquidity threshold 14,000,000 Funds available for longer term investing 25,415,914 (a) Represents largest one month decline in portfolio balance over the most recent 36 month period doubled; or the equivalent of a 100% cushion. Portfolio POLICY Policy Financial Institution Diversification Amount % of Total MAXIMUM Met? US Bank $ 11,848,459 22.6% 50.0% Yes Washington State Treasurer 13,438,497 25.6% 75.0% Yes Columbia Bank 14,128,959 26.9% 50.0% Yes Sound Community Bank 3,161,242 6.0% 50.0% Yes Other financial institutions 9,918,624 18.9% 50.0% Yes Total $ 52,495,780 100.0% Portfolio POLICY Policy Investment Mix Amount % of Total MAXIMUM Met? Depository 11,848,459 22.6% insured by PDPC Yes State Investment Pool 13,438,497 25.6% 75.0% Yes Money market 14,128,959 26.9% insured by PDPC Yes Certificate of Deposit 3,661,242 7.0% insured by PDPC Yes US Agency 6,000,642 11.4% 75.0% Yes Municipal Bonds 3,417,982 6.5% no limit specified in policy Yes Total 52,495,780 100.0% Weighted Average Maturites: Years Performance Analysis Certificates of deposit 2.7 Current portfolio yield 0.44% Benchmarks: Municipal bonds 7.7 6 month treasury 0.27% Total Investments 4.0 2 year treasury 0.74% Total Portfolio 1.0 Local Govt Invst Pool (f) 0.16% POLICY MAXIMUM 3.5 Policy Met? Yes Note: Cash and cash equivalents are available within one day and are factored into the Total Portfolio weighted average maturity. 52 CITY OF TUKWILA Cash &Unvestmnemt Balances By Fund and Fund Group CASH & INVESTMENT REPORT June 30, 2015 Funds not included in the Grand Total are the fiduciary funds and market value adjustment. However, these balances Nn,4uu.onr are included m the investment Balances Balances Balances Balances Balances Fund Group 6/30/15 6/30/14 6/30n3 6/30/12 e30/11 General uoo GENERAL 8211831 General Total 8,211,831 6,545,525 944,197 3,277,604 3,181,257 _'Special Revenue 101 HorsmworsL TAX 378.109 433.781 440.090 453.083 695.e76 105 oomnmaswov 5.777.260 1.365.235 1.0*5.854 919.276 670.123 107 FIRE EQUIP. CUM. RESERVE 875,506 588,392 4.595.453 10.269.119 109 SEIZURE 48952 1,457,930 1 4 Special Revenue Total -DRUG 6,204,321 8,438,734 3,535,603 7,425,741 13,091,825 OoLuServioo 000 DEBT SERVICE e08.61* ' 206 L.|.GUxnAwTEE 669.147 e68.997 ' 207 LIMITED TAX Go. BONDS 1000 - 13.246 cun LIMITED TAX Go. BONDS 2noo ' rn 70 ooe LIMITED TAX a». BONDS 2ono 1 1 3.012.901 3,302,738 (1.592) 210 LIMITED TAX o.o. REFUNDING eouo 1e5 1e5 (on) 000 (1.852) 211 LIMITED TAX o.u. REFUNDING uono 315.*1e 416 (84) 5.105 (18.148) 212 Lrao SCORE BONDS u 1.453 126 ror (146) 213 cTan SCORE a/o AMER BONDS - oos 616 (1.392) 214 Lruuuo1n Series x 192.676 5.e10 (614) ar or 215 LrGOou10 Series a ' 4.612 4.611 17 216 VALLEY uom Refunding bonds :m10 115.194 74 1* 14 81* 217 LIMITED TAX oO BONDS REFUNDING 203,039 214 (xyN ' mm LID #33 120,971 42,591 Debt Service Total 1,825,256 719,850 3,017,595 3,314,751 (89947) Capital Project 103 STREET 1.022.252 1.365.235 1.045.854 919.276 670.123 104 ARTERIAL STREET 7,338,446 875,506 588,392 4,595,453 10.269.119 301 LAwoAuo esom PARK osvLpmmr 1,565,47* 1.159,087 1,088.513 1,665,327 4.787.800 uuc FACILITY REPLACEMENT 1.432.223 1.967.648 2.103.024 2.01e.0e9 2.051.032 303 GENERAL sOVenwMNTIMPROVEMENTS 453.915 404.809 804.988 584.287 1,310.709 304 FIRE IMPACT FEeS sones2 438,317 359,809 316591 165 Capital Project Total 12,333,271 6,210,602 5,990,581 10,100,032 19,254,115 401 wxrsR 5,007,023 5.698.*14 5.306.16e o.ye*./*o 4.846.612 *ox aowen 5,386.807 3�31,464 1.917.966 1.219,446 1.605,340 411 FOSTER GOLF COURSE 785,170 371.314 218.e7e (143,232) (243.075 412 SURFACE WATER 1399569 3,066,715 3,433,716 3,126,965 3,333,516 Enterprise Total 12,596 ' 113 12,586,398 10,899,416 8,215,773 9,555,929 502 |maunxmCs *.418.574 5.491.187 6,559,638 6,502,805 5,953,383 INSURANCE-LEOFF1 856,012 _ 910,664 1,839,349 1,888,703 1,706,648 Internal Service Total *,902.081 10,884,755 12,797,632 12,043,850 11,253,154 Grand Total 51.072.873 45,344,377,751 56,327,333 Funds not included in the Grand Total are the fiduciary funds and market value adjustment. However, these balances Nn,4uu.onr are included m the investment CITY OF TUKWILA Treasury Rates and Yield Curves CASH & INVESTMENT REPORT June 30, 2015 Ratac at . h ina An gni c; 3mo 6mo 1 Yr 2Yr 3Yr 5Yr 10Yr 30Yr 0.06% 0.27% 0.39% 0.74% 1.05% 1.53% 2.20% 2.97% Source: US Department of the Treasury 4.00% 3.50% 3.00% 2.50% 2.00% 1.50% 1.00% 0.50% 0.00% om Rate % Change Change 0.02% 33% 0.20% 74% 0.28% 72% 0.27% 36% 0.17% 16% -0.09% -6% -0.33% -15% -0.37% -12% Rates at June 30, 2014 3mo 6mo 1Yr 2Yr 3Yr 5Yr 10Yr 30Yr Comparison of Treasury Rates 0.04% 0.07% 0.11% 0.47% 0.88% 1.62% 2.53% 3.34% MPD Operating Loan - through end of 2015 only Period Accumulated Interest (Date) Beg Bal Funding Payments Interest End Bal Interest Principal Pmt Pmt 10/1/2011 $ - $ 191,294 $ $ 319 $ 191,613 $ 319 11/1/2011 191,612.82 - 319.35 191,932.18 638.18 12/1/2011 191,932.18 - 319.89 192,252.07 958.07 1/1/2012 192,252.07 - - 320.42 192,572.49 1,278.49 2/1/2012 192,572.49 - - 320.95 192,893.44 1,599.44 3/1/2012 192,893.44 - - 321.49 193,214.93 1,920.93 4/1/2012 193,214.93 225,000.00 697.02 418,911.95 2,617.95 5/1/2012 418,911.95 - 698.19 419,610.14 3,316.14 6/1/2012 419,610.14 699.35 420,309.49 4,015.49 7/1/2012 420,309.49 700.52 421,010.01 4,716.01 8/1/2012 421,010.01 701.68 421,711.69 5,417.69 9/1/2012 421,711.69 - - 702.85 422,414.54 6,120.54 10/1/2012 422,414.54 433,706.00 - 1,426.87 857,547.41 7,547.41 11/1/2012 857,547.41 - 1,429.25 858,976.66 8,976.66 12/1/2012 858,976.66 - 1,431.63 860,408.28 10,408.28 1/1/2013 860,408.28 250,000.00 1,850.68 1,112,258.96 12,258.96 2/1/2013 1,112,258.96 - 1,853.76 1,114,112.73 14,112.73 C 3/1/2013 1,114,112.73 1,856.85 1,115,969.58 15, 969.58 4/1/2013 1,115,969.58 - 1,859.95 1,117,829.53 17,829.53 Prior 5/1/2013 1,117,829.53 - 19,692.58 1,863.05 1,100,000.00 19,692.58 19,692.58 r 6/1/2013 1,100,000.00 - 10,121.48 1,833.33 1,091,711.85 21,525.91 8,288.15 1,833.33 7/1/2013 1,091,711.85 - 10,121.48 1,819.52 1,083,409.89 23,345.43 8,301.96 1,819.52 8/1/2013 1,083,409.89 - 10,121.48 1,805.68 1,075,094.10 25,151.12 8,315.80 1,805.68 9/1/2013 1,075,094.10 - 10,121.48 1,791.82 1,066,764.44 26,942.94 8,329.66 1,791.82 10/1 /2013 1,066,764.44 - 10,121.48 1,777.94 1,058,420.90 28,720.88 8,343.54 1,777.94 11/1/2013 1,058,420.90 - 10,121.48 1,764.03 1,050,063.46 30,484.92 8,357.45 1,764.03 12/1/2013 1,050,063.46 - 10,121.48 1,750.11 1,041,692.08 32,235.02 8,371.37 1,750.11 1/1/2014 1,041,692.08 - 10,121.48 1,736.15 1,033,306.76 33,971.18 8,385.33 1,736.15 2/1/2014 1,033,306.76 - 10,121.48 1,722.18 1,024,907.45 35,693.35 8,399.30 1,722.18 3/1/2014 1,024,907.45 10,121.48 1,708.18 1,016,494.15 37,401.53 8,413.30 1,708.18 j 4/1/2014 1,016,494.15 10,121.48 1,694.16 1,008,066.83 39,095.69 8,427.32 1,694.16 5/1/2014 1,008,066.83 10,121.48 1,680.11 999,625.46 40,775.80 8,441.37 1,680.11 6/1/2014 999,625.46 10,121.48 1,666.04 991,170.02 42,441.84 8,455.44 1,666.04 7/1/2014 991,170.02 - 10,121.48 1,651.95 982,700.49 44,093.79 8,469.53 1,651.95 8/1/2014 982,700.49 10,121.48 1,637.83 974,216.85 45,731.63 8,483.65 1,637.83 i 9/1/2014 974,216.85 10,121.48 1,623.69 965,719.06 47,355.32 8,497.79 1,623.69 10/1/2014 965,719.06 10,121.48 1,609.53 957,207.11 48,964.85 8,511.95 1,609.53 11/1/2014 957,207.11 10,121.48 1,595.35 948,680.98 50,560.20 8,526.13 1,595.35 12/1/2014 948,680.98 10,121.48 1,581.13 940,140.63 52,141.33 8,540.34 1,581.14 1/1/2015 940,140.63 10,121.48 1,566.90 931,586.06 53,708.24 8,554.58 1,566.90 2/1/2015 931,586.06 10,121.48 1,552.64 923,017.22 55,260.88 8,568.84 1,552.64 3/1/2015 923,017.22 - 10,121.48 1,538.36 914,434.10 56,799.24 8,583.12 1,538.36 4/1/2015 914,434.10 10,121.48 1,524.06 905,836.68 58,323.30 8,597.42 1,524.06 5/1/2015 905,836.68 10,121.48 1,509.73 897,224.93 59,833.03 8,611.75 1,509.73 Current 6/1/2015 897,224.93 10,121.48 1,495.37 888,598.82 61,328.40 8,626.11 1,495.37 7/1/2015 888,598.82 10,121.48 1,481.00 879,958.34 62,809.40 8,640.48 1,481.00 8/1/2015 879,958.34 - 10,121.48 1,466.60 871,303.46 64,276.00 8,654.88 1,466.60 9/1/2015 871,303.46 - 10,121.48 1,452.17 862,634.15 65,728.17 8,669.31 1,452.17 10/1/2015 862,634.15 - 10,121.48 1,437.72 853,950.39 67,165.89 8,683.76 1,437.72 11/1/2015 853,950.39 - 10,121.48 1,423.25 845,252.16 68,589.14 8,698.23 1,423.25 12/1/2015 845,252.16 - 10,121.48 1,408.75 836,539.44 69,997.90 8,712.73 1,408.75 55 Capital Loan to MPD Repayment Schedule MPD Capital Loan PAYMENT BEGINNING PRINCIPAL INTEREST INTEREST DUE DATE BALANCE PAYMENT RATE PAYMENT ENDING 2/1/2013 Amount loaned to the MPD 1,000,000.00 6/1/2013 1,000,000.00 (50,731.67) 0.02 (5,833.33) 949,268.33 12/1/2013 949,268.33 (48,258.90) 0.02 (8,306.10) 901,009.43 - Prior 6/1/2014 901,009.43 (48,681.17) 0.02 (7,883.83) 852,328.26 12/1/2014 (49,107_.13) (7,457.87) 803,221.13 6/1/2015 _ _852,32_8.26_ 803,221.13 _ _ _ _ —(49-,-5-36-8-2) _ _ _0.02_ 0.02 _ _ _ (7,028.18) _ 753,684.31 _ _ Current 12/1/2015 753,684.31 (49,970.26) 0.02 (6,594.74) 703,714.05 6/1/2016 703,714.05 (46,537.07) 0.03 (10,027.93) 657,176.98 12/1/2016 657,176.98 (47,200.23) 0.03 (9,364.77) 609,976.75 6/1/2017 609,976.75 (47,872.83) 0.03 (8,692.17) 562,103.92 12/1/2017 562,103.92 (48,555.02) 0.03 (8,009.98) 513,548.90 6/1/2018 513,548.90 (49,246.93) 0.03 (7,318.07) 464,301.97 12/1/2018 464,301.97 (49,948.70) 0.03 (6,616.30) 414,353.27 6/1/2019 414,353.27 (48,277.93) 0.04 (8,287.07) 366,075.34 12/1/2019 366,075.34 (49,243.49) 0.04 (7,321.51) 316,831.85 6/1/2020 316,831.85 (50,228.36) 0.04 (6,336.64) 266,603.49 12/1/2020 266,603.49 (51,232.93) 0.04 (5,332.07) 215,370.56 6/1/2021 215,370.56 (52,257.59) 0.04 (4,307.41) 163,112.97 12/1/2021 163,112.97 (53,302.74) 0.04 (3,262.26) 109,810.23 6/1/2022 109,810.23 (54,368.80.) 0.04 (2,196.20) 55,441.43 12/1/2022 55,441.43 (55,441.43) 0.04 (1,108.83) 0.00 (131,285.26) 56