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HomeMy WebLinkAboutCAO-14-035 - Brownfield Remediation Program Application - 445 King St W ,Staff Report ITCHENER CAI?'SOffice www.kitchenerca REPORT TO: Finance and Corporate Services Committee DATE OF MEETING: August 11, 2014 SUBMITTED BY: Brian Bennett, Manager, Business Development, 519-741-2200 X 7230 PREPARED BY: Rob Morgan, Capital Investment Advisor, 519-741-2200 X7734 WARD (S) INVOLVED: Ward 9 DATE OF REPORT: July 9, 2014 REPORT NO.: CAO- 14-035 SUBJECT: Brownfield Remediation Program Application 445 King Street West RECOMMENDATION: That the Brownfield Remediation Program Application for 445 King Street West, received from 2335945 Ontario Inc. dated July 2, 2013, be approved; and, That in exchange for a completed and filed Record of Site Condition for the subject property, the owner will be provided a grant in the form of an annual rebate on City taxes in an amount equal to 100% of the City Tax Increment; and, That the City Tax Increment be defined as the difference between the City portion of real property taxes for the 2013 Taxation Year and the new City portion of real property taxes levied as a result of a new assessment by the Municipal Property Assessment Corporation (MPAC) following completion of the project, as compensation for the remediation of the above subject lands; and, That the annual City property tax grant is estimated to be $245,547, payable for 4 years with $148,135, being paid on the fifth and final year following re-assessment by MPAC provided that the City's total property tax grant shall not exceed $1,130,323.00 for this project; and, That the Region of Waterloo Brownfield Coordinator be circulated a copy of any decision made by Kitchener City Council regarding this Application; and further, That the Mayor and Clerk be authorized to execute an Agreement, subject to the satisfaction of the City Solicitor, with the Region of Waterloo and 2335945 Ontario Inc., to implement the provisions of the Brownfield Remediation Program Application for 445 King Street West, as outlined in Chief Administrator's Office report CAO-14-035. 6 - 1 BACKGROUND: In July of 2013, the City of Kitchener and Region of Waterloo received a joint Tax Incremental Grant (TIG) application from 2335945 Ontario Inc. (Momentum Developments) in regard to the remediation and redevelopment of the property municipally known as 445 King Street West and marketed as 1 Victoria Street in Kitchener. The 0.59 acre property, which is located at the south-west corner of King Street West and Victoria Street South was historically used as an automotive repair and service station and more recently had a retail computer store in part of the building with the remaining portion vacant. The land is being redeveloped into a mixed use development consisting of on-site parking, 472 square metres of ground floor commercial and 208 residential condominium units. REPORT: Contamination and Remediation The Environmental Consultants for this project are Pinchin Environmental. Referring to Pinchin's revised Remedial Work Plan dated July 10, 2014 and the Phase Two ESA, various boreholes were drilled and groundwater monitoring wells installed. At the conclusion of the test period it was determined that there were impacts from petroleum hydrocarbons, heavy metals and volatile organic compounds in the soil and/or groundwater. The sources of the contaminants appear to be related to the former automotive repair operation and current or historical off-property operations. Eligible Remediation Cost City and Region staff are satisfied with the documentation submitted by the applicant, estimating environmental remediation costs for the site at $2,672,646.00. This amount, plus a 10% allowance for indirect costs afforded under the joint TIG program ($267,264.60), results in a maximum eligible joint TIG of$2,939,910.60. The TIG would be cost-shared between the Region and the City of Kitchener with grant proportions determined by each municipality's share of the municipal taxes levied on the property in the year the application was submitted (2013) with approximately 61.6% (maximum of$1,809,588.00) being provided by the Region and the remaining 38.4% (maximum of$1,130,323) provided by the City of Kitchener. The annual payments, which would last an estimated 5 years, would not start until after the property is fully remediated, redeveloped and ultimately reassessed by the Municipal Property Assessment Corporation (MPAC), likely not before 2017 (Table 1). As a condition of final approval of eligible costs, invoices must be submitted by the applicant and must be approved for eligibility by City of Kitchener and Regional staff. Existing Assessment and Taxes There are no tax arrears outstanding on this property. The total 2013 Commercial Assessment for the lands was $942,750, and 2013 property taxes were $32,798.56 split as follows City of Kitchener $7,209.59 Region $11,541.99 Education $14,046.98 6 - 2 Excluding the Education component, the total 2013 Municipal (Region + City) taxes were $18,751.58. Projected Assessment and Taxes This development will provide a mixed use development comprised of two levels of underground parking, ground floor commercial units and a 208 unit 19 storey high rise building. The Applicant has estimated the projected post-project Assessment value at $63,000,000. Using the 2013 Tax Rates, the projected annual Municipal Taxes (Region + City) following full completion of the project would be $657,407.20, split as follows: City of Kitchener $ 252,757.04 Region $ 404,650.16 Based upon this projection, the City's Annual Tax Increment(i.e. the difference between the existing City tax level and the future City tax level) is estimated at $245,547.45 ($252,757.04 - $7,209.59). The Regional Tax Increment is estimated at $393,108.13 ($404,650.16 - $11,542.03). Table 1 identifies the preliminary estimated payment period. The final joint TIG grant payment schedule will not be confirmed until the actual remediation costs are reviewed and the MPAC assessment is received following the redevelopment of the property. Regardless of the actual remediation costs, the City's share of the TIG would be capped at $1,130,323.00. Table 1 TIG Payment Schedule Area Year Municipality Region Total TIG 1 $ 245,547 $ 393,108 $ 638,655 2 $ 245,547 $ 393,108 $ 638,655 3 $ 245,547 $ 393,108 $ 638,655 4 $ 245,547 $ 393,108 $ 638,655 5 $ 148,135 $237,156 $ 385,291 6 - - - 7 - - - 8 - - - 9 - - - 10 - - - Total TIG $ 1,130,323 $ 1,809,588 $ 2,939,911 6 - 3 ALIGNMENT WITH CITY OF KITCHENER STRATEGIC PLAN: This project implements our Community Vision and the Citizens' Vision for the Environment: "Together, we will build an innovative, caring and vibrant Kitchener with safe and thriving neighbourhoods"; "Our shared vision is for Kitchener to be a community that focusses significant energy and resources on becoming more environmentally friendly through investments in things like bike trails, improved transit systems, tougher environmental bylaws and stricter growth management policies that limit sprawl." This project is in keeping with the following Environmental Strategic Direction: "Endorse and implement the proposed Environmental Remediation Strategy." FINANCIAL IMPLICATIONS: The approval of this application will obligate The City of Kitchener to provide an annual municipal property tax rebate estimated to be $245,547 per year for the first 4 years upon reassessment by MPAC and $148,135 for the fifth and final year. COMMUNITY ENGAGEMENT: Inform — This report has been posted to the City's website with the agenda in advance of the committee meeting. This approval applies only to the City of Kitchener portion of the proposed Tax Incremental Grant. The Region of Waterloo Council will consider its portion of this application at a future date. CONCLUSION: Regional Staff and The City's Brownfield Steering Committee, consisting of the City's Capital Investment Advisor, Director of Revenue, City Solicitor, and Director of Planning, reviewed the application and are satisfied that the application meets the eligibility and application requirements. Staff support acceptance within the terms and conditions of the Region of Waterloo - Kitchener Brownfield Remediation Program. ACKNOWLEDGED BY: Jeff Willmer, CAO 6 - 4