Loading...
HomeMy WebLinkAboutRDA AG PKT 2002-09-23 #A AGENDA REPORT DATE: September 23, 2002 . TO: Chairperson and Members of the Redevelopment Agency THRU: John B. Bahorski, Executive Director FROM: Lee Whittenberg, Director of Development Services SUBJECT: CONSIDERATION OF CONSULTANT REPORT — DISSOLUTION OF REDEVELOPMENT AGENCY SUMMARY OF REQUEST: Consider report from Keyser Marston Associates, Inc., and Murphy & Davis LLP regarding "Analysis of Redevelopment Agency Dissolution ", and provide direction to staff or receive and file staff report. BACKGROUND: On April 22, 2002, the Agency directed staff to request proposals for potential dissolution of the Redevelopment Agency. On May 28, 2002, the Agency retained Keyser Marston Associates, Inc., and Murphy & Davis LLP to provide the requested analysis. The analysis of Keyser Marston Associates, Inc., and Murphy & Davis LLP has been received by the City and is presented to the Agency for consideration. As indicated in the transmittal letter from Greg Soo -Hoo and C. Nichole Murphy, "The analysis does not make a recommendation to dissolve or to retain the Agency. Such a decision will have to be based upon the Agency addressing the broader questions governing redevelopment activities in the City." The transmittal letter also indicates "The City Council was also interested in knowing whether or not the County of Orange would consider assuming the administrative oversight of the Agency's outstanding Tax Allocation Bonds 2000 Series A and B. Various conversations and a letter to the County Executive Office have yielded no official consensus or decision on the County Executive Officer's part to- date. " • The document includes an "Executive Summary", • that highlights the following major areas of discussion within the full report: ❑ Introduction ❑ Surfside Project Area Obligations Transmittal Letter re: Analysis of Redevelopment Agency Dissolution, prepared by Keyser Marston Associates, Inc., datcd September 18, 2002 g ph Agenda Item _A_ C.\My Documents \RDA \Dissolution of Agency Report.RDA Staff Report.doc \LW\09 -18 -02 Consideration of Consultant Report — Potential Dissolution of Redevelopment Agency Redevelopment Agency Staff Report September 23, 2002 ❑ Riverfront Project Area Obligations ❑ Tax Allocation Bonds 2000 Series A and B ❑ Mobile Home Park Revenue Bonds, Series 2000A ❑ Zoeter Place Promissory Note (Purchase of Zoeter "Parcel A ") ❑ Zoeter Daycare Facilities Lease /Purchase Payments (Zoeter "Parcels B and D ") ❑ City General Fund Loan ❑ Loan and Grant Agreement for Seal Beach Trailer Park ❑ Regulatory Agreements for Seal Beach Trailer Park ❑ Funding of Excess Surplus Penalties ❑ County Executive Office Conversations Greg Soo -Hoo and C. Nichole Murphy of Keyser Marston Associates, Inc., and Murphy & Davis LLP, respectively, will be present to provide an overview of the report findings and respond to questions of the Agencymembers. Impacts of Potential Agency Dissolution on Current City Projects: If the Redevelopment Agency were to consider a dissolution process, the following current City projects should be halted immediately, as the funding for these projects is provided by the Agency funds: ❑ West End Pump Station Project: The West End Pump Station does not have capacity adequate for the current standards and it lacks proper controls. In early 2001, the City retained AKM Consulting Engineers to prepare a Preliminary Design Report (PDR) for construction of a new Pump Station to replace the existing. The PDR evaluated the hydrology of the drainage site among other things and found that the existing pumps are not of sufficient capacity to handle the standard 25 -year storm -flow criteria. Actually, according to the PDR, the existing pumps can handle only 71 percent of 5 -year storm flow. Therefore, the PDR recommended replacement of the existing station with a brand new station. Funds in the amount of $2,300,000 were budgeted in the City's Capital Improvement Program from the City's Redevelopment Agency. To date the City has expended $150,000 for the engine repairs and station improvements including engineering and the Preliminary Design Report. A low flow diversion system, and reconditioning of the existing engine and existing pumps is anticipated to cost up to $200,000. The remaining balance will fund the environmental review process, design, construction and inspection of the new pump station. This project is to be funded with Redevelopment Agency tax increment funds, and will not be able to proceed if this funding source is removed. If the City were to determine to proceed with the project, it would be necessary to allocate the necessary funds, currently estimated at approximately $2,300,000, from the undesignated fund Dissolution of Agency Report RDA Staff Report 2 Consideration of Consultant Report — Potential Dissolution of Redevelopment Agency Redevelopment Agency Staff Report September 23, 2002 balance of $4,819,793; resulting in a 47.7% reduction in the undesignated fund balance, leaving an undesignated fund balance of $2,519,793. ❑ City Yard Project: The Seal Beach Municipal Corporation Yard was built in the late 1960's. It consists mostly of concrete tilt -up offices, maintenance shops and equipment and material storage areas. In the 2001/2002 budget process, it was identified as a needed project to bring the Corporation Yard into compliance with current National Pollution Discharge Elimination System (NPDES), storm water pollution prevention, and best management practices. This may include the construction or modification of storm drains, wash racks, material bins, transfer stations, pavement, and storage areas. Funds are available from the Redevelopment Agency in the Capital Improvement Program in Project No. 50057 from fiscal year 2001 /2002. The total project budget including design, inspection, administration, and construction is $350,000. This project is to be funded with Redevelopment Agency tax increment funds, and will not be able to proceed if this funding source is removed. If the City were to determine to proceed with the project, it would be necessary to allocate the necessary funds, currently estimated at approximately $350,000, from the undesignated fund balance of $4,819,793; resulting in a total reduction of approximately 55% (including the West End Pump Station project discussed above) in the undesignated fund balance, leaving an undesignated fund balance of $2,169,793. ❑ Lease negotiations on Zoeter day care properties: This property would need to be considered for possible sale to generate revenues to offset the Agency debts that would be incurred by the City if the Agency dissolution proceeds. This would also result in the loss of lease revenues to the Agency from the current day care providers located on the property. If this potential sale occurs, it is highly unlikely that the current day care providers could remain on the property, as the existing lease rates are far below a general market rate. This would result in the probable loss of long -term day care service providers within the community. ❑ Potential Sale of Zoeter Place: This property would need to be considered for possible sale to generate revenues to offset the Agency debts that would be incurred by the City if the Agency dissolution proceeds. This would also result in the loss of lease revenues to the Agency from the current master lease holder for the commercial uses located on the property. There is a "option to purchase" period available to the • master lease holder between July 1, 2004 and December 31, 2004. At this time, it is uncertain as to the legal ramifications of a potential sale of Zoeter Place prior to the "option to purchase" period available to the master lease holder. ❑ Potential Sale of Police /Maintenance Yard/Animal Shelter Facility: This property would need to be considered for possible sale to generate revenues to offset the Dissolution of Agency Report.RDA Staff Report 3 Consideration of Consultant Report — Potential Dissolution of Redevelopment Agency Redevelopment Agency Staff Report September 23, 2002 Agency debts that would be incurred by the City if the Agency dissolution proceeds. This would also result in the loss of critical operating facilities of the City, i.e., the Police Department and jail facilities, the City maintenance yard facilities, and the Animal Shelter facilities. If these properties were to be sold, the costs of acquiring additional land somewhere within the City to locate these facilities, and to construct the new facilities would be costs to the City general fund. As discussed above, there would only be approximately $2,170,000 in the undesignated fund balance. It is uncertain, and highly unlikely, that the necessary property acquisitions and new construction of these facilities could be accomplished with that amount of funds. If it could be accomplished with that amount of money, the City would then have no undesignated fund reserves for emergency situations or unanticipated costs that might arise in the future. A sale of this public property would probably result in the elimination of an Animal Care Facility - within the community, as the costs to rebuild a new facility is anticipated to be beyond the means of the support groups that currently operate and maintain this important facility within the community. The above discussion regarding potential sales of Agency -owned properties and assets could possibly be different depending on whether the County responds to our inquiries. FISCAL IMPACT: The study indicates a forfeiture of $27 million of revenue to the Agency between now and Fiscal Year 2023 -2024. This loss of Agency revenue could also result in significant impacts to the City General Fund if the Agency were to be dissolved, in addition to the possible selling of current Agency -owned properties, as discussed above. This would occur as a result of the potential City assumption of various debts of the Agency as discussed in the "Executive Summary" and within the body of the full Keyser Marston Report. RECOMMENDATION: Consider report from Keyser Marston Associates, Inc., and Murphy & Davis LLP regarding "Analysis of Redevelopment Agency Dissolution ", and provide direction to staff or receive and file staff report. NO ' e N • PROVED _ / % / I se Whittenberg John '!: ahorski Director of Development Service - E . 1 tive Director, Dissolution of Agency Report. RDA Staff Report 4 Consideration of Consultant Report — Potential Dissolution of Redevelopment Agency Redevelopment Agency Staff Report September 23, 2002 Attachments: (2) Attachment 1: Letter, Executive Summary, and Report regarding "Analysis of Redevelopment Agency Dissolution ", Keyser Marston Associates, Inc. and Murphy & Davis LLP, dated September 18, 2002 Attachment 2: Redevelopment Agency Minutes, May 28, 2002 Dissolution of Agency Report. RDA Staff Report 5 • Consideration of Consultant Report — Potential Dissolution of Redevelopment Agency Redevelopment Agency Staff Report September 23, 2002 ATTACHMENT 1 LETTER, EXECUTIVE SUMMARY, AND REPORT REGARDING "ANALYSIS OF REDEVELOPMENT AGENCY DISSOLUTION ", KEYSER MARSTON ASSOCIATES, INC. AND MURPHY & DAVIS LLP, DATED SEPTEMBER 18, 2002 Dissolution of Agency Report.RDA Staff Report 6 K E Y S E R M A R S T O N ASSOCIATES INC. ADVISORS IN REAL ESTATE 500 SOUTH GRAND AVENUE, SUITE 1480 REDEVELOPMENT LOS ANGELES, CALIFORNIA 90071 AFFORDABLE HOUSING PHONE 213/622 -8095 ECONOMIC DEVELOPMENT FAX 213/622 -5204 FISCAL IMPACT INFRASTRUCTURE FINANCE VALUATION AND LITIGATION SUPPORT Los Angeles Calvin E Hollis, 11 Kathleen H Head James A. Rabe Paul C. Anderson September 18, 2002 Gregory D Soo -Hoo San Diego Gerald M. Trimble Paul C Marra Mr. Lee Whittenberg SAN FRANCISCO A Jerry Keyser Director of Development Services Timothy C. Kelly City of Seal Beach Kate Earle Funk y Robert J. Wetmore City Hall - 211 Eighth Street Debbie M. Kern Seal Beach, California 90740 -6279 Re: Analysis of Redevelopment Agency Dissolution Dear Mr. Whittenberg: Keyser Marston Associates, Inc. and Murphy and Davis LLP have been retained by the City of Seal Beach to analyze the dissolution of the Redevelopment Agency. The intent of the analysis is to provide the City with an objective review of the legal parameters, set forth under the California Redevelopment Law, that must be satisfied before any such dissolution can occur, as well as a summary of the Agency's existing financial obligations that must be transferred over to the City if such a dissolution were to occur. This analysis does not make a recommendation to dissolve or to retain the Agency. Such a decision will have to be based upon the Agency addressing the broader questions governing redevelopment activities in the City. These questions may include the following: ❑ Has the Agency achieved the stated goals and objectives set forth in the Redevelopment Plans? o Are there additional redevelopment projects, programs or activities of benefit to the community that will not be realized if dissolution were to occur? ❑ Are there other alternate funding sources available for these activities? ❑ To what degree is the City General Fund willing and able to absorb the Agency's fiscal obligations in the future? 0209030 SB GSH gbd 19054 001.001 Mr. Lee Whittenburg September 18, 2002 City of Seal Beach Page 2 ❑ Has the Agency adopted a financing plan to fully satisfy all of its mandatory fiscal obligations imposed upon it? (e.g. excess surplus penalty, outstanding indebtedness and other legally binding contractual obligations). ❑ If the County Housing Authority was to assume oversight of the Agency's Housing Set Aside moneys, then to what degree is the City willing to give up its decision making ability in deciding where and how these Housing Funds will be spent within the City? The City Council was also interested in knowing whether or not the County of Orange would consider assuming the administrative oversight of the Agency's outstanding Tax Allocation Bonds 2000 Series A and B. Various conversations and a letter to the County Executive Office have yielded no official consensus or decision on the County Executive Officer's part to- date. Enclosed you will find an Executive Summary highlighting the key considerations discussed more fully in the attached analysis. Sincerely, KEYSER MARSTON ASSOCIATES, INC. MURPHY & DAVIS LLP ....... 7,6 4.; Greg Soo -Hoo C. Nicole Murphy Principal Attorney at Law 0209030 SB•GSH gbd 19054.001.001 ANALYSIS OF REDEVELOPMENT AGENCY DISSOLUTION CITY OF SEAL BEACH September 18, 2002 EXECUTIVE SUMMARY I. INTRODUCTION Keyser Marston Associates, Inc. (KMA) and Murphy and Davis LLP (M &D) have been retained by the City of Seal Beach to analyze the potential dissolution of the Seal Beach Redevelopment Agency. Dissolution of the Agency would require the termination of the Redevelopment Plans for both the Riverfront and the Surfside Redevelopment Project Areas, i.e., by amending both Redevelopment Plans to shorten their duration. Pursuant to Health and Safety Code Section 33141, the City Council may, by ordinance, deactivate the Agency if the Agency has no outstanding bonded indebtedness, no other unpaid loans, indebtedness, or advances, and no legally binding contractual obligations with persons or entities other than the City, unless the City assumes the bonded indebtedness, unpaid loans, indebtedness, and advances, and legally binding contractual obligations. Under Section 33333.8, the Redevelopment Plans cannot be terminated if the Agency has not complied with its obligations pertaining to replacement housing (Section 33413(a)), inclusionary housing (Section 33413(b)), or excess surplus housing funds (Section 33334.12). II. SURFSIDE PROJECT AREA OBLIGATIONS A. The Redevelopment Plan of the presently inactive Surfside Redevelopment Project may formally be terminated at the City's discretion. B. Tax increment revenues are not allocated to the Agency from the Surfside Project. C. The balance of funds in the Surfside Housing Fund could be transferred to the City or to the County Housing Authority for use as required by Section 33334.2. In either instance, the Redevelopment Law requires that these funds be spent on low and moderate income housing activities within the City. Executive Summary Keyser Marston Associates, Inc. City of Seal Beach Page 1 0209028 SB.GSH gbd 19054 001 001/09/18/02 III. RIVERFRONT PROJECT AREA OBLIGATIONS A. The Riverfront Project Area generates gross tax increment revenues of approximately $1.1 million per year. Twenty percent is deposited into the Riverfront Housing Fund and the remaining balance is used to pay debt service on tax allocation bonds, administrative costs and other on -going redevelopment projects, programs and activities of the Project Area. B. The termination of the Riverfront Project Area would result in the Agency's forfeiture of $27 million in cumulative gross tax increment revenues projected through FY 2023 -24. 1) The affected taxing agency distribution of this $27 million gross revenue aggregation (based upon the 1% tax levy allocations) can be expressed as follows: School Districts $13,153,000 State (Educational Revenue Augmentation Fund) 5,045,000 County Taxing Entities 4,571,000 City 4,240,000 Total (Gross Tax Increment before debt repayment) $27,009,000 2) However, if the Agency were to be dissolved a portion of this cumulative revenue would likely be required to service outstanding indebtedness obligations of the Agency. The exact amount would be dependent upon the amount of other alternate funding sources available (i.e. unspent bond proceeds and /or land sale proceeds). These obligations are summarized below. C. Tax Allocation Bonds 2000 Series A and B 1) Outstanding obligations total $8,795,000 in principal and $5,165,499 in interest payments (as of June 30, 2002) 2) If the Agency were to dissolve, the Agency would have to assign to the City it's right to receive tax increments for the purpose of paying the bonds. 1 FY 2023 -24 represents the last fiscal year in which the Agency is permitted to receive tax increment revenues to repay indebtedness of the Riverfront Project (the Riverfront Annexation Redevelopment Plan will terminate March 3, 2014 and tax increments may be allocated for an additional 10 years to repay debt until March 3, 2024). Executive Summary Keyser Marston Associates, Inc. City of Seal Beach Page 2 0209028 SB GSH gbd 19054.001.001/09/18/02 3) The bond debt may be repaid from a combination of accumulated tax increment revenues, unspent bond proceeds and land sale proceeds of Agency -owned real estate which would be deposited into a special debt retirement fund administered by a bond trustee. 4) Tax increment revenues could continue to be allocated up to 10 years after the Project Area dissolution (per Health and Safety Code Section 33333.6). 5) During the period in which tax increment revenues are annually received to meet debt service, 20% of the tax increment receipts will continue to be required to be deposited in the Housing Fund. 6) Unspent bond proceeds amount to approximately $3.3 million, although these proceeds are slated to be used to fund the West End Pump Station Replacement project and other capital improvements in the Project Area. If these proceeds are used to repay bonds and if no other funding sources from the City are available, these capital improvement projects will not be funded. 7) Land sale proceeds could be generated from the sale of Zoeter Place, the Police /Maintenance Yard /Animal Center Facility and proceeds from the purchase and sale of Zoeter Daycare Facilities (assuming the value exceeds the purchase price balance and requiring Agency or City option exercise). 8) It will be necessary to retain legal bond counsel to opine on matters pertaining to early redemption and retirement of the bonds and arbitrage issues if the City pursues an Agency dissolution. D. Mobile Home Park Revenue Bonds, Series 2000A 1) The Revenue Bonds are secured by revenues from the Seal Beach Trailer Park. • 1 FY 2023 -24 represents the last fiscal year in which the Agency is permitted to receive tax increment revenues to • repay indebtedness of the Riverfront Project (the Riverfront Annexation Redevelopment Plan will terminate March 3, 2014 and tax increments may be allocated for an additional 10 years to repay debt until March 3, 2024). Executive Summary Keyser Marston Associates, Inc. City of Seal Beach Page 3 0209028.SB.GSH•gbd 19054.001 001/09/18/02 E. Zoeter Place Promissory Note (Purchase of Zoeter "Parcel A ") 1) Repayment of the Note relies upon lease payments made on the property. If the Agency were to dissolve, the City would have to assume the Agency's liability in the event of a shortfall between lease income and debt service. 2) The outstanding principal totals $763,350 and outstanding interest totals $245,191, fora combined total of $1,008,541. 3) The lessee may exercise its purchase option to acquire the property, commencing from July 1, 2004 to December 31, 2004. The purchase price shall be the greater of either fair market value or the then - unpaid principal balance of the Note, whichever is greater. The balance of the outstanding principal on the Note could then be repaid from the land sale proceeds. 4) If the property is acquired by the lessee, the Agency or City would forfeit $5,864,000 in future lease payments (i.e. the sum of payments between FY 2004 -05 through FY 2023 -24). F. Zoeter Daycare Facilities Lease /Purchase Payments (Zoeter "Parcels B and D ") ' 1) If the Agency were to dissolve, the City General Fund would have to re- assume the lease /purchase obligation of the lease of the site from the Los Alamitos Unified School District. 2) The amount of base rent payable to the School District totals $988,000 and additional interest totals $473,693, for a combined total of $1,461,693. The annual payments required through FY 2011 -12 are approximately $146,000 per year. 3) Alternatively, the Agency could exercise a purchase option, pay the purchase price and the lease would terminate. The property could then be sold by the Agency. The purchase price would be $1,590,000 Tess all amounts paid as Base Rent through the closing date. As of June 30, 2001, the purchase price obligation would have been $1,052,000. 2 Third Amendment to the Master Lease entered into between the Agency and the Karl and Tina Rodi Family Trust.. Executive Summary Keyser Marston Associates, Inc. City of Seal Beach Page 4 0209028 SB GSH:gbd 19054.001.001/09/18/02 G. City General Fund Loan 1) The Agency owes to the City General Fund to -date approximately $363,238 in principal and interest from a loan incurred July 1, 1993 for administrative services rendered by the City for the Agency. 2) If the Agency dissolves or if the City forgives this debt, the impact to the City General Fund will be $363,238. H. Loan and Grant Agreement for Seal Beach Trailer Park 1) Agency annually provides a grant for rental assistance to the Seal Beach Trailer Park for a period of 20 years, to a maximum of $180,000 per year (a total commitment of $3.6 million). ' 2) If the City were to assume this obligation, the impact to the City General Fund would be a maximum $180,000 per year through the term of the obligation. 3) Repayment of a $1 million Housing Fund loan to LINC will be repaid over 30 years. As this loan is repaid, the payments received will be deposited into the Housing Fund and must be used for low and moderate income housing purposes within the City. • 4) Repayment of a $1 million Housing Fund "bridge" loan to LINC will be repaid from a matching State loan or from residual receipts to be collected over a 30 -year period. As this bridge loan is repaid, the payments received will be deposited into the Housing Fund and must be used for low and moderate income housing purposes within the City. I. Regulatory Agreements for Seal Beach Trailer Park 1) The Agency has continuing non - monetary obligations under two (2) Regulatory Agreements applicable to the Seal Beach Trailer Park for a period of 30 years, one in connection with the Revenue Bonds and one in connection with the Loan and Grant Agreement. 2) These obligations can be assumed by the City. Executive Summary Keyser Marston Associates, Inc. City of Seal Beach Page 5 0209028.SB•GSH•gbd 19054 001.001/09/18/02 IV. FUNDING OF EXCESS SURPLUS PENALTIES A. The Agency has been penalized $668,000 for having an excess surplus in its Housing Fund as of June 2001. B. As additional monies are deposited into the Housing Fund (receipt of tax increment, Housing Fund loan repayments), future excess surplus penalties may be imposed if the excess surplus is not expended on low and moderate income housing uses in the City. C. Housing set aside monies cannot be used to fund the excess surplus penalty. The penalty must be paid from non - housing revenues. D. The excess surplus penalty will be paid from net tax increment revenues on a pay -as- you -go basis (i.e., net of the 20% housing set - aside, bond debt service and Agency administration). E. This liability would extend to the City General Fund if the City were to assume the Agency's obligations under an Agency dissolution. F. Once the excess surplus and excess surplus penalty are adequately funded, any remaining balance in the Housing Fund could be transferred to the City or to the County Housing Authority for use within the City as required by Section 33334.2. V. COUNTY EXECUTIVE OFFICE CONVERSATIONS A. The Executive Office of the County of Orange has been asked to consider whether the County would be willing and able to assume responsibility for payment of annual debt service on the Agency's Tax Allocation Bonds, 2000 Series A and B. B. No decision or response have been received as of this date. C. Housing set aside monies transferred to the County Housing Authority are required to be expended within the City per the requirements set forth in the Redevelopment Law. • Executive Summary Keyser Marston Associates, Inc. City of Seal Beach Page 6 0209028 SB GSH:gbd 19054.001.001/09/18/02 ANALYSIS OF REDEVELOPMENT AGENCY DISSOLUTION SEAL BEACH REDEVELOPMENT AGENCY Prepared for the CITY OF SEAL BEACH 211 Eighth Street Seal Beach, California 90740 Prepared by: Keyser Marston Associates, Inc. 500 South Grand Avenue, Suite 1480 Los Angeles, California 90071 And Murphy & Davis, LLP 300 Capitol Mall, Suite 1110 Sacramento, California 95814 September 18, 2002 Analysis of Redevelopment Agency Dissolution City of Seal Beach Table of Contents I. OVERVIEW 1 II. TAX INCREMENT REVENUE PROJECTION (TASK 1) 3 III. AGENCY OBLIGATIONS AND FUNDING OPTIONS (TASKS 2, 3 AND 4) 4 1. TAX ALLOCATION REFUNDING BONDS, 2000 SERIES A SUBORDINATE TAX ALLOCATION BONDS, 2000 SERIES B 5 2. MOBILE HOME PARK REVENUE BONDS, SERIES 2000A 6 3. ZOETER PLACE PROMISSORY NOTE (PURCHASE OF PARCEL A) 6 4. LEASE OF ZOETER PLACE 7 5. ZOETER DAYCARE FACILITIES LEASE/PURCHASE (PARCELS B AND D) 8 6. CITY GENERAL FUND LOAN 8 7. LOAN AND GRANT AGREEMENT FOR SEAL BEACH TRAILER PARK 9 8. REGULATORY AGREEMENTS FOR SEAL BEACH TRAILER PARK 10 IV. FUNDING OF EXCESS SURPLUS PENALTIES (TASK 5) 10 V. OTHER HOUSING REQUIREMENTS 11 1. REPLACEMENT HOUSING 11 2. INCLUSIONARY HOUSING 11 VI. DISPOSITION OF AGENCY OWNED PROPERTIES (TASK 6) 11 1. ZOETER PLACE 11 2. POLICE MAINTENANCE YARD FACILITY 11 VII. COUNTY EXECUTIVE OFFICE CONVERSATIONS 12 Analysis of Redevelopment Agency Dissolution Keyser Marston Associates, Inc. City of Seal Beach Page i 0209027 SB.GSH gbd 19054.001.001/09/18/02 Analysis of Redevelopment Agency Dissolution City of Seal Beach September 18, 2002 I. OVERVIEW Keyser Marston Associates, Inc. (KMA) and Murphy and Davis LLP (M &D) have been retained by the City of Seal Beach to analyze the potential dissolution of the Seal Beach Redevelopment Agency. The Agency was established in 1967 and has been vested with the responsibility for carrying out redevelopment in two adopted redevelopment project areas — Riverfront and Surfside. The Redevelopment Plan for the Riverfront Redevelopment Project was adopted in 1969 and territory was added to that Project in 1975. The Redevelopment Plan for the Surfside Redevelopment Project was adopted in 1982; that Project is currently inactive. Dissolution of the Agency would require the termination of both Redevelopment Plans, i.e., by amending both Redevelopment Plans to shorten their duration. Pursuant to Health and Safety Code Section 33141, the City Council of the City of Seal Beach may, by ordinance, deactivate the Seal Beach Redevelopment Agency (the "Agency ") if the Agency has no outstanding bonded indebtedness, no other unpaid loans, indebtedness, or advances, and no legally binding contractual obligations with persons or entities other than the City, unless the City assumes the bonded indebtedness, unpaid loans, indebtedness, and advances, and legally binding contractual obligations. Under Section 33333.8, the Redevelopment Plans cannot be terminated if the Agency has not complied with its obligations pertaining to replacement housing (Section 33413(a)), inclusionary housing (Section 33413(b)), or excess surplus housing funds (Section 33334.12). A. The currently inactive Surfside Redevelopment Project may be formally terminated now. The balance of funds in the Surfside Low /Moderate Income Housing Funds could be transferred to the City or to the County Housing Authority for use as required by Section 33334.2. In either instance, the Redevelopment Law requires that these funds be spent on low and moderate income housing activities within the City. B. The Riverfront Project cannot be terminated unless and until amounts sufficient to pay the 2000 Series A and Series B Tax Allocation Bonds when due can be deposited and combined with tax increments payable for the next 10 years after dissolution (per Health and Safety Code Section 33333.6). During this period in which annual tax increment revenues are collected to meet debt service, 20% of the tax increment allocations received will be required to be deposited in the 1 All references are to the Health and Safety Code unless otherwise specified. 2 Excerpt from a letter dated August 2, 2002 from M &D. Analysis of Redevelopment Agency Dissolution Keyser Marston Associates, Inc. City of Seal Beach Page 1 0209027.SB GSH gbd 19054.001 001/09/18/02 Housing Fund. As of June 30, 2002, $8,795,000 in principal and $5,165,499 in interest payments remain outstanding on the 2000 Bonds. C. Outstanding Agency tax allocation bonds and other debt obligations that could not be serviced from unspent bond proceeds or uncommitted cash balances of the Agency, would have to be serviced from land sale proceeds. These may include the sale of the properties owned by the Agency (Zoeter Place and the Police /Maintenance Yard /Animal Center Facility) and proceeds from the purchase and sale of Zoeter Daycare Facilities (assuming the value exceeds the purchase price balance and requiring Agency or City option exercise). D. The Riverfront Project cannot be terminated unless and until the issue regarding excess surplus funds and the $668,000 penalty is resolved. If the penalty amount is adequately funded from net tax increment revenues (i.e. net of the 20% housing set aside, debt service payments and Agency administrative costs), as is the current plan per Agency staff, and all existing excess surplus is expended or encumbered, then any balance in the Riverfront Low and Moderate Income Housing Fund could be transferred to the City or to the County Housing Authority for use as required by Section 33334.2. Housing set aside monies cannot be used to fund the $668,000 penalty and would become a liability of the City General Fund under an Agency dissolution. Any excess surplus Housing funds would also have to be spent in the City. The following tasks outlined below were conducted by KMA and M &D, to determine what would be required to allow such a termination to occur: 1. Prepare a Tax Increment Revenue Projection Based upon a review of the Redevelopment Plan, the Implementation Plan and the Agency's audited financial statement, a projection of the potential tax increment revenue "loss" that would be re- allocated to the affected taxing entities was determined under a dissolution scenario. 2. Identify Outstanding Agency Obligations A review of existing Agency obligations and contracts was conducted, including a review of bonded indebtedness obligations and repayments of other Agency- identified financing mechanisms incurred by the Agency. • 2 Excerpt from a letter dated August 2, 2002 from M&D. Analysis of Redevelopment Agency Dissolution Keyser Marston Associates, Inc. City of Seal Beach Page 2 0209027.SB.GSH gbd 19054 001.001/09/18/02 3. Identify How the Outstanding Agency Obligations will be Funded A determination of the fiscal requirements to fund outstanding Agency obligations was prepared so as to estimate the amount of monies that would be required from existing Agency and /or City resources. 4. Describe How the Unspent Bond Proceeds can be Spent M &D will review bond resolutions and provide a description of limitations imposed upon the $3.3 million in unspent tax - exempt net bond proceeds currently on deposit with the Agency. Note that further research with legal bond counsel will be required to review potential arbitrage issues if bond proceeds are held in reserve beyond the allowable time period under an Agency dissolution. 5. Describe How Existing Housing Penalties can be Funded City staff has indicated that there is a $668,000 affordable housing penalty imposed upon the Agency. KMA & M &D will state how this obligation will need to be funded from existing Agency and /or City resources. 6. Disposition of Existing Agency -Owned Properties M &D will state what will be required to dispose of existing Agency -owned properties if the Projects are terminated and the Agency is dissolved. Specific properties will be provided by City staff. II. TAX INCREMENT REVENUE PROJECTION (Task 1) Property tax revenues in excess of the amount resulting from the valuation shown on the assessment roll for the base year of each Project Area is referred to as tax increment. The base year for the Project Area represents the fiscal year in which taxable property was last equalized prior to the effective date of the ordinance approving the Project Area's Redevelopment Plan. Under an immediate dissolution scenario summarized on Appendix Table 1.1, the cumulative amount of future tax increment revenues the Agency would forfeit amounts to approximately $27 million if the dissolution were to occur immediately. 3 This projected amount is gross tax increment and does not reflect existing Agency obligations for repayment of outstanding debt. Analysis of Redevelopment Agency Dissolution Keyser Marston Associates, Inc. City of Seal Beach Page 3 0209027.SB•GSH:gbd 19054 001 001/09/18/02 The projection of tax increment revenue for the Riverfront Project Area (as shown on Appendix Table 1.2) is based upon the FY 2001 -02 assessed values reported by the Orange County Auditor - Controller. The application of a 2% inflationary increase to Real Property (i.e. land and improvement) values results in a relatively conservative estimate of future tax increment revenues up to the existing time limitations allowed under the California Redevelopment Law. The affected taxing agency distribution of this $27 million gross revenue forfeiture (based upon the 1% tax levy allocations) can be expressed as follows: Re- Distribution of Future Tax Increment % of Taxing Entity (cumulative to FY 2023 -24) Total City of Seal Beach $4,240,000 16% County of Orange 1,724,000 6% County Library 466,000 2% County Flood Control District 553,000 2% County Beaches, Harbors & Parks 428,000 2% County Vector Control 31,000 0.1% County Sanitation 1,043,000 4% County Water 248,000 1% County Transit Authority 78,000 0.3% Los Alamitos Unified School Dist 9,520,000 35% Coast Community College Dist 2,696,000 10% County Education 937,000 3% Education Revenue Augmentation Fund 5,045,000 19% Projected Total Forfeited Tax Increment $27,009,000 100% It is important to note that under a dissolution scenario, a portion of this cumulative revenue would likely be required to service outstanding indebtedness obligations of the Agency. The exact amount would be dependent upon the amount of other alternate funding sources available (i.e. unspent bond proceeds and /or land sale proceeds). III. AGENCY OBLIGATIONS AND FUNDING OPTIONS (Tasks 2, 3 and 4) The following represents a listing of the outstanding obligations the Agency is responsible for funding from tax increment revenues and the potential funding options, if any, available if the Agency is dissolved. The listing was the result of M &D's and KMA's review of Agency finance documents and consultation with bond counsel for the Tax Allocation Bonds. A complete review as prepared in a draft letter by M &D is attached as Appendix Letter A. 4 The Agency has elected to no longer receive tax increment revenues from the Surfside Project Area. Therefore, no revenue projection was prepared for Surfside. Analysis of Redevelopment Agency Dissolution Keyser Marston Associates, Inc. City of Seal Beach Page 4 0209027 SB GSH.gbd 19054 001.001/09/18/02 1. Tax Allocation Refunding Bonds, 2000 Series A Subordinate Tax Allocation Bonds, 2000 Series B Background: On December 20, 2000, the Agency issued the Series A and Series B Bonds secured by tax increment revenues generated by the Riverfront Project. The Agency used the proceeds of the Series A Bonds to purchase U.S. Government Securities in order to defease the 1986 Tax Allocation Bonds ($1,380,000) and the 1991 Tax Allocation Bonds ($3,715,000). The Series A Bonds have a maturity date through FY 2023 -24. The Agency used the proceeds of the Series B Bonds to finance various redevelopment activities of the Agency. The Series B Bonds have a maturity date through FY 2018 -19. At the present time, there are approximately $3.3 million in unspent bond proceeds, largely budgeted to be spent on the West End Pump Station Replacement and, to a lesser degree, to other capital improvement projects in the Project Area. Outstanding Obligation: $12,912,867 (Series A) + $1,047,632 (Series B) -- Based upon the Agency's financial statement as of June 30, 2001, and commencing with FY 2002- 03, the amount of Series A principal and interest outstanding is $12,912,866 and the amount of Series B principal and interest outstanding is $1,047,633 (see Appendix Tables 2 and 3). Funding Options: The bonds mature as late as FY 2023 -24, but can only be redeemed as early as 2004 (Series B Term Bonds) and 2008 (Series A Term Bonds). An early termination of the Riverfront Redevelopment Plan (say in 2003) would mean that tax increment revenues could continue to be received for an additional 10 years thereafter (say 2013) to meet debt service (as permitted under Health and Safety Code Section 33333.6). This is not long enough to pay debt service as required by the bonds. Under this scenario, over the 10- year period the Agency would have to assign to the City it's right to receive tax increments through 2013 for the purpose of paying the bonds. The County would then continue to allocate the maximum amount of tax increment revenues each year and these amounts would accumulate in a special debt retirement fund administered by a bond trustee (as was done with the 2000 Series A bond proceeds which were used to purchase U. S. Government securities and deposited with the Bond Trustee to defease the 1986 and 1991 Bonds). Twenty percent of these allocations would continue to be required for deposit into the Housing Fund. Analysis of Redevelopment Agency Dissolution Keyser Marston Associates, Inc. City of Seal Beach Page 5 0209027 SB.GSH gbd 19054 001 001/09/15/02 . In addition, if the Agency had sufficient revenue from other sources, such as unspent bond proceeds and land sale proceeds, which, when combined with the tax increment allocations made through 2013, was sufficient to assure payment of the bonds as required, it could be conceivable to have these additional funds deposited with the Bond Trustee. The $3.3 million in unspent bond proceeds could be an additional funding source for the deposit with a Bond Trustee. In doing so, however, the City and Agency would then have to abandon its plans for the funding of the pump station replacement project and any other capital improvement projects under consideration. Without such deposits being made with a Bond Trustee, the Riverfront Project Area • cannot be terminated and the Agency cannot be dissolved. The City is not permitted, under the Bond indentures, to pledge any other on -going alternative revenue streams it receives as an in -lieu funding source of tax increment to retire these bonds. If the Agency pursues dissolution, it will be necessary to retain legal bond counsel to further opine on any early redemption and retirement matters and other arbitrage issues. 2. Mobile Home Park Revenue Bonds, Series 2000A Background: These bonds are secured by the revenues from the Seal Beach Trailer Park, and all of the Agency's rights in and to those revenues have been assigned to the Bond Trustee. The Agency has certain continuing non - monetary rights and obligations under the bonds which could be assigned to the City. The Agency does not have any fiduciary responsibilities. Outstanding Obligation: The Agency has no outstanding fiscal obligation. Funding Options: Not Applicable 3. Zoeter Place Promissory Note (Purchase of Parcel A) Background: On September 1, 1987, the Agency executed a promissory note in favor of the Los Alamitos School District for the purchase of "Parcel A" or more commonly referred to as Zoeter Place. After a down payment of $76,334, the principal amount of the note was $1,832,052.60. The note is payable in annual installment of $76,334 plus interest at an annual rate to be determined from the average daily interest rate earned by funds in the General Fund of the Orange County Treasurer for the preceding calendar year, but shall not be less than 5.84 %. Analysis of Redevelopment Agency Dissolution Keyser Marston Associates, Inc. City of Seal Beach Page 6 0209027 SB•GSH:gbd 19054 001 001/09/18/02 Outstanding Obligation: $1,008,541 -- Based upon the Agency's financial statement as of June 30, 2001, and commencing with FY 2002 -03, the projected amount of principal outstanding totals $763,350 and interest outstanding totals $245,191, for a combined total of $1,008,541. The annual payments through FY 2011 -12 range from $80,792 to $120,914 (as shown on Appendix 5). Funding Options: The note is paid from lease payments made under the terms of the Third Amendment to the Master Lease entered into between the Agency and the Karl and Tina Rodi Family Trust (see Appendix Table 4). Projected lease payments could amount to $6,288,365 over the remaining 35 -year term of the Third Amendment. Section 5 of the Third Amendment to the Master Lease provides for a purchase option, commencing from July 1, 2004 to December 31, 2004, enabling the lessee to exercise it's option to acquire the parcel at fair market value or the then - unpaid principal balance of the Promissory Note, whichever is greater. The balance of the outstanding principal could then be repaid with available land sale proceeds. However, if the lessee were to exercise its purchase option, the Agency would forfeit $5,864,000 in future lease income commencing from FY 2004 -05 through FY 2023 -24 (see Appendix 4). 4. Lease of Zoeter Place Background: The Agency entered into a Master Lease for Parcel A (Zoeter Place) on November 30, 1987. That Master Lease was subsequently amended, the latest of which was the Third Amendment to Master Lease, dated March 28, 1996, between the Agency and Trust "A" of the Karl and Tina Rodi Family Trust (Tenant). Projected rental income could amount to $6,288,365 over the remaining 35 -year term of the Third Amendment (as shown on Appendix Table 4). Section 5 of the Third Amendment to the Master Lease also provides for a purchase option, commencing from July 1, 2004 to December 31, 2004, enabling the lessee to exercise it's option to acquire the parcel at fair market value or the then - unpaid principal balance of the Promissory Note, whichever is greater. The balance of the outstanding principal could then be repaid with available land sale proceeds. As stated in the previous section, if the lessee were to exercise its purchase option, the Agency would forfeit $5,864,000 in future lease income commencing from FY 2004 -05 through FY 2023 -24. Analysis of Redevelopment Agency Dissolution Keyser Marston Associates, Inc. City of Seal Beach Page 7 0209027 SB GSH gbd 19054.001 001/09/18/02 5. Zoeter Daycare Facilities Lease /Purchase (Parcels B and D) Background: The City of Seal Beach entered into a Lease with the Los Alamitos Unified School District on January 1, 1987, leasing "Parcels B and D ", more commonly referred to as the Zoeter Daycare Facilities. The lease provided for a purchase option to be exercised at any time during the term of the lease (the lease expires December 31, 2011). The purchase price for Parcels B and D would be $1,590,000 Tess all amounts paid as Base Rent through the closing date. As of June 30, 2001, the purchase price obligation would have been $1,052,000. The Agency's audited financial statements as of June 30, 2001, indicate that the City's rights and obligations under the Lease were assigned to the Agency 5 commencing with the twelfth year's payment. The lease /purchase payments are made in annual installments comprising a base rental payment plus inflationary interest. Outstanding Obligation: $1,461,693 -- Based upon the annual base rental payment schedule plus an assumed inflationary interest payment assumed at 7.84 %, the amount of remaining base rent due and payable to the School District as of July 1, 2002 totals $988,000 and the additional interest totals $473,693, for a combined total of $1,461,693. The annual payments through FY 2011 -12 are approximately $146,000 per year (as shown on Appendix 6). Funding Options: The lease /purchase payments on behalf of the City's obligation may be paid from any and all funds legally available to the Agency (e.g. tax increment revenue, land sale proceeds). The City may also elect to re- assume responsibility for making future lease /purchase payments (such an assignment would require the School District's consent). Alternatively, the Agency could exercise the purchase option, pay the purchase price and the lease would terminate. The property could then be sold by the Agency. 6. City General Fund Loan Background: Commencing on July 1, 1993, the Agency received a loan from the City in an amount totaling $215,000 for administrative services rendered by the City for the Agency. The loan bears an interest rate of 6% per year. 5 Other than what has been noted in the Agency's financial audit, M &D and KMA have not received or reviewed other information or documents evidencing such assignment between the City and Agency or the School District's consent to the same. Analysis of Redevelopment Agency Dissolution Keyser Marston Associates, Inc. City of Seal Beach Page 8 0209027 SB:GSH.gbd 19054 001 001/09/18/02 Outstanding Obligation: $363,238 -- based upon an assumed compounded interest rate of 6 %, the amount of principal and interest due and payable to the City as of July 1, 2002 is calculated to be $363,238 (refer to Appendix 7). Funding Options: The loan may be repaid from any and all funds legally available to the Agency (e.g. tax increment revenue, land sale proceeds) or the City may elect to forgive this outstanding debt. If the Agency does not have any funds available to repay this debt and /or the City forgives this debt, the impact to the City General Fund will be $363,238. 7. Loan and Grant Agreement for Seal Beach Trailer Park Background: This Agreement obligates the Agency to make continuing grants of funds for rental assistance to the Seal Beach Trailer Park. The amounts committed for rental assistance are a maximum of $180,000 per year for 20 years after the recording of the loan. This obligation could be assumed by the City, but the impact to the City General Fund would be a maximum of $180,000 per year through the term of the obligation. In connection with the acquisition and rehabilitation of the Seal Beach Trailer Park, the Agency made a $1,000,000 loan to LINC to be repaid over a 30 -year period from residual receipts from the Trailer Park (i.e., Net Operating Revenues less required debt service on the Revenue Bond Loan of $6,750,000 and the State Loan of $1,000,000). This loan was made from the Agency's Riverfront Low and Moderate Income Housing Fund, and funds repaid will therefore retain their character as housing funds that must be used in accordance with Section 33334.2. Also in connection with the Seal Beach Trailer Park project, the Agency made a $1,000,000 bridge loan to LINC to be repaid either from the proceeds of a $1,000,000 State Loan or from residual receipts over a 30 -year period. As of June 30, 2001, LINC had been approved to receive the $1,000,000 State Loan, and it is assumed that all or a majority of the Agency's bridge loan has since been repaid. To the extent that all of a part of the bridge loan was made from the Riverfront Low and Moderate Income Housing Fund, the repayment was required to be deposited back into the Housing Fund for future use in accordance with Section 33334.2. Analysis of Redevelopment Agency Dissolution Keyser Marston Associates, Inc. City of Seal Beach Page 9 0209027 SB GSH gbd 19054.001.001/09/18/02 8. Regulatory Agreements for Seal Beach Trailer Park Background: Two Regulatory Agreements applicable to the Seal Beach Trailer Park were entered into by the Agency, one in connection with the Revenue Bonds and one in connection with the Loan and Grant Agreement. The Agency has continuing non - monetary obligations under these Regulatory Agreements for a period of 30 years; however, those obligations could be assumed by the City. (In fact, the Regulatory Agreement pursuant to the Loan and Grant Agreement specifically contemplates enforcement by the City if the Agency is terminated or dissolved — Section 6.4 thereof.) These obligations pertain to the monitoring of the management and occupancy of the trailer park and enforcement of the borrower's obligations under these agreements. IV. FUNDING OF EXCESS SURPLUS PENALTIES (Task 5) Health and Safety Code Section 33334.12 requires that redevelopment agencies expend or encumber the amount in the Low and Moderate Income Housing Fund that exceeds the greater of $1 million or the aggregate amount deposited into the Housing Fund during the Agency's preceding four (4) fiscal years. If the Agency, after three (3) years have elapsed from the date that the moneys became excess surplus, has not expended or encumbered the excess surplus, the Agency shall also be required to pay an excess surplus penalty. The excess surplus penalty is equal to 50% of the amount of the excess surplus that remains at the end of the three -year period. The penalty may not be funded from the 20% set aside, but must be used for low and moderate income housing purposes. _ The Agency has been penalized an excess surplus penalty in the amount of $668,000 as the result of excess surplus over three years old in the Housing Fund on June 30, 2001. According to Agency finance staff, it is anticipated that the excess surplus penalty will be paid from net tax increment revenues on a pay -as- you -go basis (i.e., net of the 20% housing set - aside, bond debt service and Agency administration). The Agency will also be required to expend or to encumber the excess surplus within the three year time requirement. The Surfside Project Housing Fund has a balance of $176,844 and no excess surplus exists. Consequently, the Riverfront Project cannot be terminated until the excess surplus in the Housing Fund and the excess surplus penalty are expended or encumbered as required by Redevelopment Law. However, as additional monies are deposited into the Housing Fund (as a result of continued receipt of tax increment revenues or Housing Fund loan repayments), future excess surplus penalties may be imposed if the excess surplus is not expended on low and moderate income housing uses in the City. Funding of future excess surplus penalties will have to come from non - housing funds of the Agency or City as a result. Analysis of Redevelopment Agency Dissolution Keyser Marston Associates, Inc. City of Seal Beach Page 10 0209027 SB GSH gbd 19054 001 001/09/18/02 V. OTHER HOUSING REQUIREMENTS 1. Replacement Housing This obligation requires that the Agency replace, on a one - for -one basis, low and moderate income dwelling units destroyed or removed from the Project Areas. Because the Riverfront Project was adopted prior to 1976, this requirement became applicable only as to dwelling units destroyed or removed from the Project Area on or after January 1, 1996. According to the Agency's Implementation Plan for 2000 -2005, no housing unit has been destroyed or removed from the Riverfront or Surfside Project Areas. Consequently, this requirement is satisfied for both Project Areas. 2. Inclusionary Housing This obligation requires that certain percentages of housing newly constructed or substantially rehabilitated by the Agency or within the Project Areas by others be restricted for occupancy by low and moderate income households. It is applicable only to project areas adopted or areas added to an existing project area on or after January 1, 1976. The original Riverfront Project Area was adopted in 1969 and territory was added in 1975. Consequently, this requirement is not applicable to the Riverfront Project. According to the Agency's Implementation Plan for 2000 -2005, only limited residential construction has occurred in the Surfside Project Area and no housing unit has been substantially rehabilitated; the small affordable housing requirement is stated to be met by the 100 deed restricted units in the Seal Beach Trailer Park (located in the Riverfront Project Area) which can be counted on a two- for -one basis, for a total of 50 units. Consequently, this requirement is satisfied for the Surfside Project. VI. DISPOSITION OF AGENCY OWNED PROPERTIES (Task 6) 1. Zoeter Place As described above, this property is leased to a tenant and that tenant has an option to purchase, exercisable from July 1, 2004, through December 31, 2004. The Agency could sell the land or convey the property to the City subject to the terms of the Master Lease. 2. Police /Maintenance Yard /Animal Center Facility This property was acquired by the Agency in 1976. It appears that subsequent to the Agency's purchase, the roadway for Adolfo Lopez Drive was constructed through a portion of Analysis of Redevelopment Agency Dissolution Keyser Marston Associates, Inc. City of Seal Beach Page 11 0209027 SB:GSH:gbd 19054 001 001/09/18/02 the property, reducing its size from 7.113 acres to 5.791 acres. The Agency could sell or convey the property to the City or others. VII. COUNTY EXECUTIVE OFFICE CONVERSATIONS In addition to the aforementioned work scope, the Agency has requested that KMA investigate the possibility of having the County of Orange assume responsibility for payment of annual debt service on the Agency's Tax Allocation Refunding Bonds, 2000 Series A and the Subordinate Tax Allocation Bonds, 2000 Series B. A letter was prepared on behalf of the Agency and transmitted to the Orange County Executive Office (see Appendix Letter B). Although telephone conversations have taken place between KMA and various representatives of the County Executive Office, no decisions have been made by the County and as of this writing no response has been received. Analysis of Redevelopment Agency Dissolution Keyser Marston Associates, Inc. City of Seal Beach Page 12 0209027 SB GSH gbd 19054 001.001/09/18/02 Appendix 1 Tax Increment Allocation From Affected Taxing Entities Appendix Table 1.1 — Tax Allocation Diversion from Taxing Entities Appendix Table 1.2 — Gross Tax Increment Projection (Riverfront Project) Appendix Table 1.3 — Weighted Average of 1% Levy (by Taxing Entity) W V r- 0) O O 0) W 1- W r- 0) M O) W O (O (O W I- V W 0 st N 0 O O 1� W (O O) .- O N W 0 0 M 0) W W W 0 (O c O) CO 1s M W W W to (n M 1` 00 M O N V W aD O V W N 1` M M O M T W (O r- O O O.— N M W 1• W W O.— 0) 0) 0) O O N N :« o V V V V V t V 1 W W W M W W W W (O (O .-.- r- N N .�t O ( M O c v m N V O^ 0 N (10 (0 � V F- O e N- O V N. .- O ti M O) O N M V (0(0(0 0 V Nt (0(0(0 (0 (010(0(0(0(0 N.° M > 0 6 10 N� 0) O) t- N W W W 1- 10 N W M W N (O N.- M 0) W (O (O ; e O 1� th N N M W W N 1` M 0) 1- O (0 O M W W v O O M 1- .- W 0) M r. .- 10 O V• 0) M W M oo CM oo W.- M v tom 0 d o000000)o)o)OO—r NNN(+)Msty (0)1 W i�0) = L N N N N N N N N N N N N N NN N 8 ii N m CM W m r- N (O . (O N 0) r- W r- 0 N. N W W M. 0) (O N n N r- N N N (0 M O N ) - O (O N (0 W ,- O.- M CO W ‘--(0 O - (q (o O (O OD 1� 1: co O) W O O.- N N 0 0 0 0 0 c6 O e N (0 (0 (0 (0 (0 O M M Q N 0 U 0 0 0) (0 11) 1- 0) 0) W 1- (O V N .- 0) 0) O) M Ps W 0) W r (0 0) N N CO W M f` W (O W � o W N O M O (n O W N.— O (O M 1` W O N M W D me .- N N N N N N N N N N N N N N N N N W W W O) O) (0 N J N 0 0 0) 0. N 1- N O.- (O (O N_ M N W N (n W (0 I- N .- N OM M O o , - ( M O N N ( 0 0 M O oe OD V (0 i + i N N 0 N ( ^ A N (00 M N r m N m O 1 ` 1. 1` a0 0.- (Y) O N- a0 O N 0) 0) (0 a0 O N.- N N (+) v 1) O c - o f h N- W W W W W W 0) O) O O M M M (9 01 N M ID1.-.1-- O W f� 0 0 N O (M W W 1- o) .- (O Tt ts W f• 1■ 0) OD W 0) O O N (O 00 M G T{ W 0) W M W N O h N (O 0) . N 0 M (M (O - 10 0) 1` (n .- a 0 (O 10 v 10 (O a0 O Tr W (+) O I 10 (O N a0 ' — (0 N O70 N (n O) M 1� (fl O) a W N r. N (O — W .- 1. O O N O) — 0 N a° f� W CO WC) 0) 000. NCV010)vv W N. W OD OD M1- m O 6° N N N N N N N N N N N N N W a N = z. U 0) (9 N O �r C (O N N W .- O (f) O M 10 0 W 1- 0 N W 0) 0) N . - f� M h (M 0 N M, N o M 1 N M 0 .- N W M r V r ( 0 0 . O O ((0 0 F- N- F- O ( N ' M ( ( ) ( 0 W EE ▪ ,- P. O d• W M o0 M O CO M .- 0) W W W W o) . O (A (O o0 O CO '- (O E C 2 M (O W O c' (n W O (") C W. f- O M (O O O O.— N M O W O M O 1- C Of W • a � 0 �� *-. 00.0.0. �1101000 1 W W 10 OM (O•- �N Q d 0 X G) N — N- o° (n M M c U o _N E t J co C) d H N 8?. d v o N H d C ' G) o O w, d p o x V C V ,_ O 0 M 0 0 0 0 0 0 . N M W W W 0 0 N N N N . n IS E A jp O O d U N M (h (D 1� W 0 O N M 4 6 I� W 6( � N M mcv y O C O O 0 0 0 0 0 0 N N N N w , p H 00 0 a d CO } N N N N N N N N N N N N N N N N N N N N N N N y M _ (� •( 3 y �I a� ca 0 -Z oa >.2 Q HkN I-z z 1 Ya a v hi 2E n c ea a(i U) O r 0 O N O O) 00 1` r. O O to er O a0 OD 00 CO N OD of O r O CO CO O 0) 00 Is. O O M O 0 00 O CO 0 Is. 71 IT 00 N N- M O Ps CO UP N N 0) r to o CO N r N N N r r 1L a NCO r10011)0)ef0) 0)1)0 � M0)(J (010 0) - N N M M M et V 1) 1C) (O 1` 1` 00 O O) O) 0) 0) 0) 0) 0 Nr 0 p N N N N N N N N N N N N N N N N N N W r em O) M r In (0 0 r In O 0 0 r r` N N CC) er 0 M M O) 1` M Nr O ll) N r N Nr O 1n M M In O) 1 M CC) O CO N 0) r 0) c et N O CA I` CO to e t M N N N N N N M e r 1n OD N 1n O M p C 0 O r N M et 10 C0 1` O 0) O .- Cl 0) 1n 1• fi r- 00 CC) CO f: �� pp a o M e r et V In In 0 0 m to mm ' 0 0 0) • W O CO 0) O) 1• e t r 0) O e t N 1n 1n N 0 1l) N r 00 M 0 M 0) M O N M 0) O CO r- 0) 0) 0 r O O 00 N h CO o 1n r 1• N ll) OD r CO 0 1l) 00 1'- 11 1l) ll) ll) CO 00 M M d. m 11) cam ( `�' 0)14) OD 0 0) 11) 00 O M C0 00 r n O 0) C0 0 0) O r N C') 1l) et r r r N N N N M M M M NI et 1n 1l) 1l) In er 1l) 1l) 1l) 11) ( 0) 0) 3 E ,- N 0 OD OD r N N 1` OD o CO O CO r CO N f• CO CO O) Ps I` OD Nr N r y .- 01 qt 14) M 00 r M N .- 00 in N 0 00 r 00 M UP er r O) p 0 O 0 CO V O I` r C O O In M M CO M M O N o Nco O 0) N- 11) M N r r 0 0 0 0 r r N 0 1l) 0) O Q = tw O In 1N O ca cn o f` 00 0 CID 1 r- In N O J (O M N N r- r N Nt M CO O (O M N M 1l) 00 N 1` 1'- O Ors O 1 er r O 1l) M O 00 CO N r 0) O r- CO 1l) M CO 0) N 11) MO M M N 11) 1l) CO N- 00 CID 0) 0 r N N M er tl) CO 11) 11) er CO .y Z a 0) 0) M 0) 0) M Ch M C+) C+) d' i l' et v- T r r r r r co C 0 M • O Q 0) M O N 00 0) V M 1` N et 0) O) et O) 0) 1l) CO M CO tl) 00 N OD C0 1n M Nr CO CO 00 O N 1l) 1 '� O I` 11) M N r M M N N MM 00 r M 1l) f• O N 1l) 1'- 0 M 11) O r N. CO 1-. O 0) ,-.1 ,d, 0 0 0'- r r r N N N N 0) M M 0) 'V m e O 3 � N r N 0 0 N CO Of CO M �r C CO N N 10 r 0 r 0 0 M 11) V' CO N M r 0) N V V N. M r• M C17 N do MUINMO 0 WOOC N O_0)_ O1MN WY- v OM ale. W E - r- 0 00 M 00 0) 0) CO M 0) 00 00 00 O 0) r 11) 1l) C0 00 O CO et (0 0 C M CO mom 1n OD O M C0 0) .w r` O M CO O 0) O r N 0) O CO 00 0 h M 0E 610 - 1 '29 M =.2— r r r N NN N M M o? M er er er n 1n 1n CO v o o 1n 1f) em CO r er N N o a d E U( X > r r r r r r r r r r r r r r r r r r N (00 N 0) o In M O ✓ 8 o CC10 J o d 0E-0 I— e c 0) B 0 M m Q W ~ =a--c NMd'U)COr- ODQ1OrNmvo COr- ODOOrNMv a v 0 K v C 6. 99090000 N N N N N .0 N p >_ �� i i f ! _ CU 0 O 1 y} 0 00000000 0. -NMer lblb � ODO N N N01 � 0 C _ Q cow d Q 'C Dm 00000000000000000000000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a K d R N N N N N N N N N N N N N N N N N N N N N N N 12 C O > O a a N Q ix y 1- Z Z ~ Z = �"' Z f N 2 a s 43 ?,..2 Y 1°-1 �l v hi 2E 0 m a c 2 d o_ 1L C M 0 0) N .- O N 0) 1n co) CO N. O 0) CO CO r CO In r 0) N V CO 00 O) V r V CO CO CO 0) N 0 0 (0 co I` V N- 0) cm co in N 0) In M r co CO M O co) N ��0(0� N N M 1n O In CO N M CO r co O In N r r O X u) Er c7OCO1nNOt7DCO.0N OO)COrs CO1n1r) 16 an CO r- O (00 MO C H d • N 1n 1n CO N- 03 0O 0) 0 r M N N CO Is op 0) N M Co O 0- co 0) N Q U � M co) M co) M co) co) V V V V V PO V V V V V In In In 1n CA CO O.3 0) r CA 1n V r � < 0 C X co J H N CO CO V CO 0 0 M 0 0) M M (O (O M•T r V CO CO CO O n 0 In O 0101 CO 0) CO In to O CO O N V 0 CO N N 09 M O) N r O r CO N LO CO O CO O O r co to r 0) r Q)) co Cco CO (0 (0 CA o 0 0 (O CO 0 0 of of (0 10 N O) 1n CC) r Em V COCo0coCo V NNM1n0)1nco NMCor M O CO 1n N O Co Co N O 0) Co (O 1n to V: vt st 10 in CO V N l le In (O t- CO o0 0) o N N M V in CO N- co 0 O N M > 00 M CO CO CO M CO CO V V Cr Cr V V V V V V V In In CO O C 0 a in Cr) 0) Is. r co) co) CO M N CO CO 0) 0) CO N. N. 0) r M 0 M 0 0) CO 0 0) 1n N in r- N n r h r I o 0) CO 10 CO I) M (O CO (0 V r M O) r- O r V M O O 10 0) CO C l. (13. o0 X 0 06 Ch CO I` In V O 0Q (O CV CO co co CO "--.. CO of N N 0- M V CO O 0 CO N- CO r In r 0 670 0) N N. ar co) 0 N- Q m NO N 0) CO M r CA CO N 0) Co co In CO M M M M V: CC r M M M M M co M Tr Tr of of Tr CO I` CID O) 0 .- of 10 In V V V V V co In O In X C ,_ C Co co C0 O O r N M V O CO CO CI) O r N CO LO CO CO CA O c a N N CO CO CO CO CO CO M M M M V V 'Cl' V V V V V V In C N M co) O 0 0) CO CO n CO V CO CO CO V CD CO O) CO 0) O O 0) 0 10 N. N. CO F- N. M 1n I N 0 Cr V 0) 0) 0) O 10 CO o In n r O r CD V .7 CO N M Nt N n CO O N CO N ol In r r 0 `) y y 0 r O M ) O N co) C O O O ff ) M 1n 0 0 ) O M 1! n 0)) O P. C Ti. O 1 0 0 Q O U CO f` 0 00 O O C10 O) O) 0) 0) 0) 0 0 0 O O r 0 P. CO (O r .2) C n O co 0 co N O X 0 r r r ( p J H N M 1n 0) I: A O O) 0) Cr0 a N N (O O M O CO 1n LT 0) N O co r N M 0) 0) 0) In 1n - r- M V co O CO '0 O coo C o o 1n .- of O Ti Ch I` ti C'7 CO CO Cn to N O n � r O r CO � ,j } CO N .�} N s.... (0 0) r... a) E m M M C 0) CO M O B 10 M N r 0 0 0 0 N V CO V N CA O N (O I0 0) r 0 ) In 0) 0 0 07 In 0 0 r COr �CDCI000 oococoOO O)0)0) O OOOO r D, t1 0 C ,- C I N CO In 0) I , - V 0 0) 0) r V 0 CO CO 0 M 0 C) O 60 V M co) 0) F- O CO is N 71 0 0 0) CA N 1n 0) . Q l0 N 0 r r O CO CO CO CO N CO 1n CO (O M o \o 0 ) O a+ C 7°, o CA ' M O r r r O r r 0 0) CO V 2 O d ty L C ` O O 1n V O) O O O In O to CO O O M O N O N .0-' d 0 Q 7 N Is- V O Is' r CO. CO 1n V In 0 N. 01 r N _ _ •C N r0 O N V to r.- c6 O N V CO co O N CO CO 6 0 - O c I. 0. d a O > co co co000oco0)0)a) W 0) 00000rr C 0 o °E N Q - N d a d In C °° N .2 N co d 112 > d 0c N pF' c � � ,Q 0 d := C 6 O M V In CO N. CO 0 O r N M In CO N. CO O O N C I f > • f6 > •. el C re Z 00 M co) M M M co) M V V V V V V V V V 1n .2> O d O H Z o F z a i E x x u I- z z x e 'C f•" C d N M O CO N. CO CA O •r N M V 1n CO 1` 0o O O •r N co) V 8 C 0 0 x 00000 N N N N N ca ix 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 N d 1 d m �� r N M V lC') O� O O O r N M V 6 O H O O) O r NA Q nj a O • C3 } 000000000 NO �o a o m 00000000000000000000000 N QC7CCtl� 0 e us N O >. Q Y d .o �I v m E E 0. c d d d it 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N o 0 0 0 0 0 0 0 0 0 0 0 0 o Co M O O CO P O O CO N CO N 0 O t • M N. N 0) sr N O 0 e- 0 CA CO O ( 1 ) 10 e- ui M 6 Ch 0 CV e- O 1) O aD 0 0 0 O 0 00 O CO .- a N 0 P 01 1-. N O N O) M 0 N sr e- 0 0 O 0 0 (M 0 0 0 .- 0) 1` Ch O 0 sr O (O O ti 0) 10 0 O O W N O N 0 N sr 0 CO CO O O Cl P N e Pr Pr 0 O 0) 0 O O O O N (O M 1r sr CO sr O CA N N 0 0) CA CO CO O 0 O B (0 M (O CO 0 r- CA M M CO N 7t h d• 0) (0 O 0 0 N N O CA O O 0 N 1r CO (O CA 0 (O CA O 0 Co CO O) 1r M 0 Pr M O O O • CO N CO 1r 0) 0 1r O 1r 07 0 0 10 M CO 'C) O CM e- N sr N 0 0 0 N aD N CA sr 0 OD 0) .4. OD (O 0 e 0 Co O 0) g O O) 1 i O O O Q O C7 I 0 N O N O 0 E. 0 n O O C W .- 0 0 (7 O CD) O O O (O 0 0 0 A ) C) O N e- O C D 0 0 O e- CD 0 0 0 0 0 O • 0 O e- CM 0 0 0 0 0 0 0 0 0 e- O 0 0 0 0 0 0 0 O O C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O 6 O O O C e- 10 It 0 1r 1r 00 op N O O O O (O O N 0) ti N e- 0 O O O 0) 0 0 O M I() M Is. 0) CA (O 09 11) CO 1` (O OD e- v CO sr O O O O CO O 0 e- M Il) 0 0) CO O CO I() (O 0 CO N Ch N O O O 0 h no st (O 1r 0 N e - 1 - e - N. (0 r... et .- e- N O O 0 N (O M 00 (O sr N N 0 CO M CA M 00 O <r I- co O e- 0 0 O X N 01 sr 0) 1r 0 0) O CO 1s .- Cl 0) CO 0 O CA e- .- O <1- O O 0 a) O co Co 0) no 0) e- O 0 sr 0 01 0 0) 00 1` CL) 0) N 0) sr N 0 0 0 C 0) 0 0 N e 0) 0) 1- CA C() 00 .- 0) 10 O OD 0 0) sr 0) O 0) CO O O O C N e 0O 0) 1- N CA st N O C!) .- 1` 10 O I() CA e- e- O N O O 0 Q N O O.- C 0 0 0 0 0 0 0 0 0 .- 0 0 0 0 0 0 0 0 0 O e- EA 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 e- n o co Co 0) Co 0) N 0) (O O N N 0 1r OD Mt I- O CC) CC) 0 O 0 OD 0) N o) C[) 0) OD 0 0 0 0 00 O OD o) yr 03 0 O O O 0) e- 1r 1r CO N 0) M O N 0 0 0 N 0) O 0) U) 1r sr .- N 0 O O •-. O n.- 0 (0 0) Pr 0)) V N ((0 r- 0) N N CO .- 0 O N O O O O N. N CO .- u) 1r sr 0) N CO 1r M (O OD N CA CO o) (O (O (0 O O O 0) O 1` - 00 CO O CO N IC) IC) N M N C!) 00 0) O N 1. O 0 O 'C CA CD 1r N 0) (O 0) .00 st N. CO CA It 00 .- 0) .- Pr OD 0) 0) sr O 0) 1` 0 O O C) , O (0 .— I() CC) O) 0) O N 0 0 e) 0 0 O C 4 0 0 0 0 0 0 0 O O O .- 0) 0 0 0 0 0 0 0 0 0 .- 0 0 0 0 0 0 0 0 0 O EA O O O O O O O O O O O O O O C O O 6 0 0 0 O O .- .- co M Pr CA O 0 CO O 1r Pr 0) C() 01 CA r- N e- 0 O O O 0) 0 O sr O) 0) IC 0) P. 0) CA (O ) 0) Pr CO CO O O (O 0 . 00 (O 0 N Pr 0 IC) 00 0) CO O CO O (O OD CO N 0) N O O O O CO CC) <1. 0) CO sr e- 1r e- IC) Pr (0 1r e- N co O O CO CO (O 0) 00 00 (0 .- N N N O CO M 0) V) O 0 sr st 1- 0) O _ O O O X O OD 1- O (O 0- e- N 0) Pr OD O CA .- .- 00 st O O O C O ch 000 01 0) Pr Pr 1- O) .- 10 00) t- 0 11) a 0 0)) 0 .- 0)) O O O sr O O (NO 0 O O c ' M 00 1-. Pr N 0) sr N O CC) ,- Pr 00 O Il) CA e- e- 00 0) O IC) O O 0 4C C CO. (O e- IC) IC) 0) 01 O N e- O 0) 0 0 O e- sr 0 0 0 0 0 0 0 O M O O .- a') 0 0 0 0 0 0 0 0 0 e- 0 0 0 0 0 0 0 0 0 O O O O O O O O O O O O O O C7 0 0 0 0 0 0 0 0 0 e t,* OD CA O 0 00 00 N e- O 0 0) 1r (O 0) 1- I() CA O yr - O O O V) 1 sr e- h 1• 0) 0 Pr CD 0) <r 0) 0 (O Pr 1() (O sr o) N 00 O O O Pr O O e- N sr OD e- CA O N C') 0) N 00 CI) CD 0) N 0 0 O 1r sr 00 .- 0 e- I- OD 1` sr F- 0 CO 0) Sr OD 0 N CO 00 sr O 0 O as 0) N P CO CD N N 0) 00 1` e- � 0 O 0 N O sr I 1� 0 0 0) 3 O OD Pr In O) 00 v 0) N IC) 1r 0) 1` CO CD OD (O CA (O (O CO O O 0 0) e- 0) 0 O) 0 0 0 CO N 0 0 N 0) e- sr 00 00 O N r- O O 0 'C O CD 1` N M 0) a0 1-. CD Co e- CA e- e- 00 OD o) 0) st O -. O O O CA 1 ' 0 M 1` (0 N 0) N 0 10 e- 00 CA O 0 0) O .- OD 0) 0 Il) 0 0 O (O e- Il) 0 0) 0) O N e- O C) O O O e- 0 0 0 0 0 0 0 O o) 0 0 e- 0) 0 0 0 0 0 0 0 0 0 e 0 0 0 0 0 0 0 0 0 O V" O O O O C C O O O C C G G C 6 G O C 6 C 0 0 0 e- O 1- 0) 1` e- N N et OD 0) ; N a0 00 N 00 Pr 0 N 1 O O O 0) 0 O .- O CA N N e- a 1r N 0 O N O 0 e- 1 0 0 O 0) O (0 N sr (0 N (O N aD N N 00 0) e- sr 00 00 ,r O O 0 O 0) e- 0 1r 0) N e- 0) 0) 0 N 00 O CO 03 O O O O e O CD Cb sr OO 0) 0) N N N sr 0) O 0 O 0) sr 1r (0 v aD 0) Pr n sr e- 1r sr 0 O O N N 01 N- CCD sr 0 O 0) 0) N 0 e 0) 1- 1'- O N 0 (O 0) O O 0 c 0 O N N O et 0 N (O e- r- r- CA 0 OD e- CA O O O C 11) (O OD a0 CO 0) CO CA O O O N N O M O O 0 O a N N (O (O C) O 04 O O O e- N et O O O O O O O 0 0 . 10 . 0 0 0 0 0 O O e 0 0 0 0 0 0 O 0 O fie 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6 O .- = CA (J N O O N 0 as d 17 13 >1 LL LL N o) ` o 0 c c d c ` m CD c N a) m d w a y i Q - 0 Q j O LL 0 z` O L,, 0 . C 3. y 0 o C- S re a f/ J O c LL c a) 0 L C co a C p p LL r 8 _ 0 2 O U w Q N 15 C G C la E J 0 W Q Q C Q m ( pQQj C 6 N a) E U ` O m Q ` C N N > U r co w d V N J L Q U Li c) 0 0 0 N csi �? m a d m � L` � U ilH 0 � � - = co 2 m a) co o n Q ' u o i co vs m 2 > ;av 0 Eo�l�x >1n 33 a 1— LLx >ln�� O 0 0 ¢ o o t° E 0 0 0 0 0 0 . m o Td a .0 a) w,,, _ w. QO co E oQO000UU3 83 - (a > a O 0 a) d co 0 a) a) a) ca o 0 a) a) m o a '- I-- Q w 1: 2 N C � C m a g N � C � C � C � C C C C C LL LL LL LL LL LL LL LL LL LL U '0 m • V�g � } E� ���g 1 g g 1 g 1 gl g g o to CS om HLL 00(n _100 0000000 wwwwwwwwww H o a a 0,„ .0 ()14m <m< <<<<<<< w <o< max 0. d 0 e- N O O O 03 0 01 st 03 O e %. N 1r O M O e- Q m O O O N M COO CD 1` 1` Pr CA 0 0 O O O - 1 - 1` - OD o) 0 00) Appendices 2 & 3 Long Term Debt Debt Service Schedules Appendix Table 2 -- $8,520,000 Tax Allocation Refunding Bonds, 2000 Series A Appendix Table 3 -- $685,000 Subordinate Tax Allocation Bonds, 2000 Series B • Appendix 2 Long Term Debt - Tax Allocation Bonds $8,520,000 Tax Allocation Refunding Bonds, 2000 Series A Riverfront Redevelopment Project Area Seal Beach Redevelopment Agency Bond Series A FY Year Principal Interest Total 2001 -02 1 390,000 282,666 672,666 2002 -03 2 275,000 401,448 676,448 2003 -04 3 285,000 389,760 674,760 2004 -05 4 295,000 377,363 672,363 2005 -06 5 310,000 364,530 674,530 2006 -07 6 325,000 351,045 676,045 2007 -08 7 340,000 336,583 676,583 2008 -09 8 355,000 321,283 676,283 2009 -10 9 370,000 302,645 672,645 2010 -11 10 390,000 283,220 673,220 2011 -12 11 410,000 262,745 672,745 2012 -13 12 430,000 243,885 673,885 2013 -14 13 450,000 223,675 673,675 2014 -15 14 470,000 202,075 672,075 2015 -16 15 495,000 178,575 673,575 2016 -17 16 520,000 153,825 673,825 2017 -18 17 545,000 127,305 672,305 2018 -19 18 575,000 99,238 674,238 2019 -20 19 605,000 69,338 674,338 2020 -21 20 160,000 36,819 196,819 2021 -22 21 165,000 28,219 193,219 2022 -23 22 175,000 19,350 194,350 2023 -24 23 185,000 9,944 194,944 Total 8,520,000 5,065,532 13,585,532 Outstanding after FY 2001 -02 8,130,000 4,782,866 12,912,866 Prepared by Keyser Marston Associates, Inc. Filename: TI_Proj_06 -25 -2002: TAB A: 9/18/2002: GSH Appendix 3 Long Term Debt - Tax Allocation Bonds $685,000 Subordinate Tax Allocation Bonds, 2000 Series B Riverfront Redevelopment Project Area Seal Beach Redevelopment Agency Bond Series B . FY Year Principal Interest Total 2001 -02 1 20,000 28,093 48,093 2002 -03 2 25,000 36,010 61,010 2003 -04 3 30,000 34,860 64,860 2004 -05 4 25,000 33,450 58,450 2005 -06 5 25,000 32,169 57,169 2006 -07 6 30,000 30,888 60,888 2007 -08 7 30,000 29,350 59,350 2008 -09 8 35,000 27,813 62,813 2009 -10 9 35,000 26,019 61,019 2010 -11 10 40,000 24,225 64,225 2011 -12 11 40,000 22,175 62,175 2012 -13 12 40,000 20,125 60,125 2013 -14 13 45,000 17,825 62,825 2014 -15 14 45,000 15,238 60,238 2015 -16 15 50,000 12,650 62,650 2016 -17 16 55,000 9,775 64,775 2017 -18 17 55,000 6,613 61,613 2018 -19 18 60,000 3,450 63,450 2019 -20 19 0 0 0 a 2020 -21 20 0 0 0 2021 -22 21 0 0 0 2022 -23 22 0 0 0 2023 -24 23 0 0 0 Total 685,000 410,725 1,095,725 Outstanding after FY 2001 -02 665,000 382,633 1,047,633 Prepared by Keyser Marston Associates, Inc. Filename: TI_Proj_06 -25 -2002: TAB_B: 9/18/2002: GSH Appendices 4 & 5 Zoeter Place ( "Zoeter Parcel A ") Receivable and Payable Schedules Appendix Table 4 — Lease Payments Receivable, Zoeter Place Appendix 5 — Promissory Note Payable, Zoeter Place f Appendix 4 Lease Payments Receivable Under Operating Lease (Income used to Pay $1,832,026 Promissory Note - Parcel A) Riverfront Redevelopment Project Area Seal Beach Redevelopment Agency Annual FY Year Lease 1988 -89 0 60,000 1989 -90 1 180,000 1990 -91 2 180,000 1991 -92 3 180,000 • 1992 -93 4 180,000 1993 -94 5 180,000 1994 -95 6 180,000 1995 -96 7 180,000 1996 -97 8 180,000 1997 -98 9 180,000 1998 -99 10 189,000 1999 -00 11 207,000 2000 -01 12 207,000 2001 -02 13 207,000 2002 -03 14 207,000 2003 -04 15 217,350 2004 -05 16 238,050 2005 -06 17 238,050 2006 -07 18 238,050 2007 -08 19 238,050 2008 -09 20 249,953 2009 -10 21 273,758 2010 -11 22 273,758 2011 -12 23 273,758 2012 -13 24 273,758 2013 -14 25 287,445 2014 -15 26 314,821 2015 -16 27 314,821 2016 -17 28 314,821 2017 -18 29 314,821 2018 -19 30 330,562 2019 -20 31 362,044 2020 -21 32 362,044 2021 -22 33 362,044 2022 -23 34 362,044 2023 -24 35 241,363 Total 8,778,365 Outstanding after FY 2001 -02 6,288,365 I Forfeiture if Acquired by Lessee (FY 2004 -05 to FY 2023 -24) 5,864,015 Prepared by Keyser Marston Associates, Inc. Filename: TI_Proj_06 -25 -2002: ZoeterA Income: 9/18/2002: GSH Appendix 5 Promissory Note Payable $1,908,360 Parcel A Acquisition Riverfront Redevelopment Project Area Seal Beach Redevelopment Agency Interest at Total Debt FY Year Principal 5.84% Service 1987 -88 0 76,334 111,448 187,782 1988 -89 1 76,334 106,990 183,324 1989 -90 2 76,334 102,532 178,866 1990 -91 3 76,334 98,075 174,409 1991 -92 4 76,334 93,617 169,951 1992 -93 5 76,334 89,159 165,493 1993 -94 6 76,334 84,701 161,035 1994 -95 7 76,334 80,243 156,577 1995 -96 8 76,334 75,785 152,119 1996 -97 9 76,334 71,327 147,661 1997 -98 10 76,334 66,869 143,203 1998 -99 91 76,334 62,411 138,745 1999 -00 12 76,334 57,953 134,287 2000 -01 13 76,334 53,495 129,829 2001 -02 14 76,334 49,038 125,372 2002 -03 15 76,334 44,580 120,914 2003 -04 16 76,334 40,122 116,456 2004 -05 17 76,334 35,664 111,998 2005 -06 18 76,334 31,206 107,540 2006 -07 19 76,334 26,748 103,082 ' 2007 -08 20 76,334 22,290 98,624 2008 -09 21 76,334 17,832 94,166 2009 -10 22 76,334 13,374 89,708 2010 -11 23 76,334 8,916 85,250 2011 -12 24 76,334 4,458 80,792 2012 -13 25 10 1 11 Total 1,832,026 1,337,386 3,169,412 Outstanding after FY 2001 -02 763,350 245,191 1,008,541 Prepared by Keyser Marston Associates, Inc. Filename: TI_Proj_06 -25 -2002: ZoeterA_Expense: 9/18/2002: GSH Appendix 6 Zoeter Daycare Facilities ( "Zoeter Parcels B & D ") Payable Schedule Appendix Table 6 — City Base Rent Payable Appendix 6 City Base Rent Payment Schedule - RDA Assumes City's Obligation Used to Acquire Parcels B & D from Los Alamitos USD $1,590,000 Riverfront Redevelopment Project Area Seal Beach Redevelopment Agency Total Payment Annual Interest at Base Rent FY Year Base Rent 7.84% + Interest 12/31/1987 0 23,000 124,656 147,656 12/31/1988 1 24,000 122,853 146,853 12/31/1989 2 26,000 120,971 146,971 12/31/1990 3 28,000 118,933 146,933 12/31/1991 4 30,000 116,738 146,738 12/31/1992 5 33,000 114,386 147,386 12/31/1993 6 35,000 111,798 146,798 12/31/1994 7 38,000 109,054 147,054 12/31/1995 8 41,000 106,075 147,075 12/31/1996 9 44,000 102,861 146,861 12/31/1997 10 48,000 99,411 147,411 12/31/1998 11 52,000 95,648 147,648 12/31/1999 12 56,000 91,571 147,571 12/31/2000 13 60,000 87,181 147,181 12/31/2001 14 64,000 82,477 146,477 12/31/2002 15 69,000 77,459 146,459 12/31/2003 16 74,000 72,050 146,050 12/31/2004 17 80,000 66,248 146,248 12/31/2005 18 86,000 59,976 145,976 12/31/2006 19 93,000 53,234 146,234 12/31/2007 20 100,000 45,942 145,942 12/31/2008 21 108,000 38,102 146,102 12/31/2009 22 117,000 29,635 146,635 12/31/2010 23 126,000 20,462 146,462 12/31/2011 24 135,000 10,584 145,584 Total 1,590,000 1,953,650 3,668,306 Outstanding after FY 2001 -02 988,000 473,693 1,461,693 Prepared by Keyser Marston Associates, Inc. Filename: TI_Proj_06 -25 -2002: Zoeter B &D: 9/18/2002: GSH Appendix 7 Loan Payable to the City Loan Amount Outstanding Appendix Table 7 - Loan Payable to the City of Seal Beach MURPHY & DAVIS, LLP Attorneys At Law C. NICOLE MURPHY 30o Capitol Mall, Suite 1110 Telephone (916) 446 -6462 MADELINE K. DAVIS Sacramento, California 95814 Facsimile (916) 446 -6489 www.m- mlaw.com August 2, 2002 VIA EMAIL Greg Soo -Hoo DRAFT Keyser Marston Associates, Inc. 500 South Grand Avenue, Suite 1480 Los Angeles, CA 90071 RE: Seal Beach Redevelopment Agency — Dissolution Analysis (Phase 1) Dear Greg: In accordance with our Phase 1 Scope of Services for the Seal Beach Redevelopment Agency dissolution analysis, I am providing the information set forth in this letter for incorporation in your report to the Agency, as necessary and appropriate. Pursuant to Health and Safety Code Section 33141, the City Council of the City of Seal Beach may, by ordinance, deactivate the Seal Beach Redevelopment Agency (the "Agency ") if the Agency has no outstanding bonded indebtedness, no other unpaid loans, indebtedness, or advances, and no legally binding contractual obligations with persons or entities other than the City, unless the City assumes the bonded indebtedness, unpaid loans, indebtedness, and advances, and legally binding contractual obligations. The Agency was established in 1967 and has been vested with the responsibility for carrying out redevelopment in two adopted redevelopment project areas — Riverfront and Surfside. The Redevelopment Plan for the Riverfront Redevelopment Project was adopted in 1969 and territory was added to that Project in 1975. The Redevelopment Plan for the Surfside Redevelopment Project was adopted in 1982; that Project is currently inactive. Dissolution of the Agency would require the termination of both Redevelopment Plans, i.e., by amending both Redevelopment Plans to shorten their duration. Under Section 33333.8, the City Council cannot terminate the Redevelopment Plans if the Agency has not complied with its obligations pertaining to replacement housing (Section 6 All references are to the Health and Safety Code unless otherwise specified. Greg Soo -Hoo August 2, 2002 Keyser Marston Associates, Inc. Page 2 33413(a)), inclusionary housing (Section 33413(b)), or excess surplus housing funds (Section 33334.12). These obligations are discussed below as they relate to each Redevelopment Project. Riverfront Redevelopment Project 1. Replacement Housing: This obligation requires that the Agency replace, on a one - for -one basis, low and moderate income dwelling units destroyed or removed from the Project Area. Because the Riverfront Project was adopted prior to 1976, this requirement became applicable only as to dwelling units destroyed or removed from the Project Area on or after January 1, 1996. According to the Agency's Implementation Plan for 2000 -2005, no housing unit has been destroyed or removed from the Riverfront Project Area. Consequently, this requirement is satisfied. 2. Inclusionary Housing: This obligation requires that certain percentages of housing newly constructed or substantially rehabilitated by the Agency or within the Project Area by others be restricted for occupancy by low and moderate income households. It is applicable only to project areas adopted or areas added to an existing project area on or after January 1, 1976. The original Riverfront Project Area was adopted in 1969 and territory was added in 1975. Consequently, this requirement is not applicable to the Riverfront Project. 3. Excess Surplus: According to the Agency's audited financial statements as of June 30, 2001, an excess surplus of $2,178,345 existed on June 30, 2001, and $1,546,312 of that amount was over three years old resulting in the imposition of a penalty of 50% of that amount to be expended from non - housing funds. (See Note 18 of audited financial statements as of June 30, 2001.) Consequently, the Riverfront Project cannot be terminated until the excess surplus housing funds and penalty amount are expended as required. However, in December 2000, the Agency made loans and grants to LINC Community Development Corporation in connection with the acquisition and rehabilitation of the Seal Beach Trailer Park — a loan of $1,000,000 from housing funds to be repaid from residual receipts; a grant of $294,531.58 for rental assistance, with a continuing obligation for 20 years thereafter to provide additional grants of up to $180,000 per year for rental assistance; and a bridge loan of $1,000,000 from housing funds, to be repaid by a State Loan or from residual receipts. The audited financial statements as of June 30, 2001, do not reflect the expenditure/ encumbrance of the housing fund for these amounts against excess surplus. This issue needs further clarification. Surfside Redevelopment Project 1. Replacement Housing: This obligation requires that the Agency replace, on a one - for -one basis, low and moderate income dwelling units destroyed or removed from the market in the Project Area. According to the Agency's Implementation Plan for 2000 -2005, no Greg Soo -Hoo August 2, 2002 Keyser Marston Associates, Inc. Page 3 housing unit has been destroyed or removed from the Surfside Project Area. Consequently, this requirement is satisfied. 2. Inclusionary Housing: This obligation requires that certain percentages of housing newly constructed or substantially rehabilitated by the Agency or within the Project Area by others be restricted for low and moderate income households. According to the Agency's Implementation Plan for 2000 -2005, only limited residential construction has occurred in the Surfside Project Area and no housing unit has been substantially rehabilitated; the small affordable housing requirement is stated to be met by the 100 deed restricted units in the Seal Beach Trailer Park (located in the Riverfront Project Area) which can be counted on a two- for -one basis, for a total of 50 units. Consequently, this requirement is satisfied. 3. Excess Surplus: According to the Agency's audited financial statements as of June 30, 2001, the Surfside Project Housing Fund has a balance of $176,844 and, therefore, no excess surplus exists. Outstanding Bonded Indebtedness 1. Tax Allocation Bonds, 2000 Series A and B These bonds mature as late as 2023, but may be redeemed as early as 2004 (Series B Term Bonds) and 2008 (Series A Term Bonds). The pledged revenues are tax increments from the Riverfront Redevelopment Project. An early termination of the Redevelopment Plan for the Riverfront Redevelopment Project in 2002 would mean that tax increment revenues could continue to be received only until 2012 (Health and Safety Code Section 33333.6), not long enough to pay debt service as required by the bonds. If the Agency had sufficient revenue from other sources which when combined with tax increment receipts through 2012 was sufficient to assure payment of the bonds as required, I believe it would be possible to deposit those funds with the bond trustee and assign to the City the Agency's right to receive tax increments through 2012 for the purpose of paying the bonds, in which case the Redevelopment Plan could be terminated in 2002 and the Agency dissolved. (For example, proceeds of the 2000 bonds were used to purchase U. S. Government securities which were deposited with the bond trustees to defease the 1986 and 1991 bonds; see Note 8 of the audited financial statements as of June 30, 2001.) Without such a deposit, the Riverfront Project Area cannot be terminated and the Agency cannot be dissolved. No alternative revenue stream may be substituted in place of tax increments to retire the bonds. Greg Soo -Hoo August 2, 2002 Keyser Marston Associates, Inc. Page 4 The remaining bond proceeds available to the Agency may be used to repay the bonds or to finance other public facilities /redevelopment activities in the Project Area. The 2002 -03 budget for the Agency indicates that the majority of the remaining bond proceeds are proposed to be spent on the West End Pump Station Replacement. 2. Mobile Home Park Revenue Bonds, Series 2000A These bonds are secured by the revenues from the Seal Beach Trailer Park, and all of the Agency's rights in and to those revenues have been assigned to the bond trustee. The Agency has certain continuing non - monetary rights and obligations under the bonds which could be assigned to the City. Other Unpaid Loans, Indebtedness and Advances According to the Agency's Statement of Indebtedness for the 2001 -2002 Fiscal Year, the Agency has the following unpaid indebtedness in addition to the outstanding bonded indebtedness identified above: 1. Lease /Purchase, Zoeter Parcels B &D The City of Seal Beach entered into a Lease with the Los Alamitos Unified • School District (the "School District ") on January 1, 1987, leasing Zoeter Parcels B &D. The Lease provides a purchase option to be exercised at any time during the term of the Lease (the Lease expires December 31, 2011); the purchase price for Parcels B &D is $1,590,000 less all amounts paid as Base Rent through the closing date. As of June 30, 2001, the purchase price obligation would have been $1,052,000. The Agency's audited financial statements as of June 30, 2001, indicate that the City's rights and obligations under the Lease were assigned to the Agency, but I have no other information or documents evidencing that formal assignment or the School District's consent (required). Assuming the Agency did assume the City's obligations under the Lease, it would be necessary to make an assignment back to the City or some other party; such an assignment would again require the School District's consent. Alternatively, the Agency could exercise the option to purchase, pay the purchase price and the Lease would terminate. The property could then be sold by the Agency. 2. Promissory Note /Purchase Zoeter Place On September 1, 1987, the Agency executed a promissory note in favor of the School District for the purchase of Zoeter Parcel A. After a down payment of $76,334, the principal amount of the note was $1,832,052.60. Annual payments of the principal amount of $76,334 plus interest are due until September 1, 2011. The outstanding principal balance of Greg Soo -Hoo August 2, 2002 Keyser Marston Associates, Inc. Page 5 the note as of June 30, 2001, was $839,682. (See Note 9 of audited financial statements as of June 30, 2001.) 3. Advance from City According to the Agency's audited financial statements as of June 30, 2001, the Agency is indebted to the City in the amount of $215,000 plus interest at the rate of 6% per annum commencing July 1, 1993. Legally Binding Contractual Obligations 1. Lease of Zoeter Parcel A The Agency entered into a Master Lease for Zoeter Parcel A on November 30, 1987. That Master Lease was subsequently amended, the latest of which was the Third Amendment to Master Lease, dated March 28, 1996, between the Agency ( "Landlord ") and Trust "A" of the Karl and Tina Rodi Family Trust ( "Tenant "). Under the Master Lease, the Tenant has an option to purchase Zoeter Parcel A for a purchase price equal to the greater of the fair market value of the property or the then - unpaid balance of the Agency's promissory note to the School District ($839,682). It is believed that the fair market value of the property exceeds the balance due under the Agency's note, although I have insufficient information regarding the potential value of the property. The initial term of the Master Lease is 35 years (ending November 30, 2022), with four extension terms of 5 years each. 2. Loan and Grant Agreement for Seal Beach Trailer Park This Agreement obligates the Agency to make continuing grants of funds for rental assistance to the Seal Beach Trailer Park. The amounts committed for rental assistance are a maximum of $180,000 per year for 20 years after the recording of the loan. This obligation could be assumed by the City. 3. Regulatory Agreements for Seal Beach Trailer Park Two Regulatory Agreements applicable to the Seal Beach Trailer Park were entered into by the Agency, one in connection with the Revenue Bonds and one in connection with the Loan and Grant Agreement. The Agency has continuing non - monetary obligations under these Regulatory Agreements for a period of 30 years; however, those obligations could be assumed by the City. (In fact, the Regulatory Agreement pursuant to the Loan and Grant Agreement specifically contemplates enforcement by the City if the Agency is terminated or dissolved — Section 6.4 thereof.) Greg Soo -Hoo August 2, 2002 Keyser Marston Associates, Inc. Page 6 Disposition of Land Owned by the Agency From a review of the documents provided by the Agency, it appears that the Agency continues to own the following real property: 1. Zoeter Parcel A As described above, this property is leased to a tenant and that tenant has an option to purchase, exercisable from July 1, 2004, through December 31, 2004. Although I do not have the complete Master Lease (I received only pages 9 through 15), the Agency should be able to sell or convey the property to the City or others, subject to the terms of the Master Lease. 2. Police /Maintenance Yard Facility This property was acquired by the Agency in 1976. It appears that subsequent to the Agency's purchase, the roadway for Adolfo Lopez Drive was constructed through a portion of the property, reducing its size from 7.113 acres to 5.791 acres. The Agency could sell or convey the property to the City or others. Receivables to the Agency (Other than Tax Increments) 1. Lease Income, Zoeter Parcel A As indicated in the Agency's audited financial statements as of June 30, 2001, over the 35 -year initial term of the Master Lease of this property, the Agency can expect to receive approximately $6,495,365 in rental income, annually $200,000 plus. (See Note 12 of the audited financial statements as of June 30, 2001.) 2. Loans to LINC Community Development Corporation In connection with the acquisition and rehabilitation of the Seal Beach Trailer Park, the Agency made a $1,000,000 loan to LINC to be repaid over a 30 -year period from residual receipts from the Trailer Park (i.e., Net Operating Revenues less required debt service on the Revenue Bond Loan of $6,750,000 and the State Loan of $1,000,000). This loan was made from the Agency's Riverfront Low and Moderate Income Housing Fund, and funds repaid will therefore retain their character as housing funds that must be used in accordance with Section 33334.2. Also in connection with the Seal Beach Trailer Park project, the Agency made a $1,000,000 bridge loan to LINC to be repaid either from the proceeds of a $1,000,000 State Greg Soo -Hoo August 2, 2002 Keyser Marston Associates, Inc. Page 7 Loan or from residual receipts over a 30 -year period. As of June 30, 2001, LINC had been approved to receive the $1,000,000 State Loan, and it is assumed that all or a majority of the Agency's bridge loan has since been repaid. To the extent that all of a part of the bridge loan was made from the Riverfront Low and Moderate Income Housing Fund, the repayment was required to be deposited back into the Housing Fund for future use in accordance with Section 33334.2. Conclusion The Surfside Redevelopment Project may be terminated now. The balance of funds in the Surfside Low /Moderate Income Housing Funds could be transferred to the City or to the County Housing Authority for use as required by Section 33334.2. The Riverfront Redevelopment Project cannot be terminated unless and until: (1) the issue regarding excess surplus funds and penalty amounts is resolved; and (2) amounts sufficient to pay the Tax Allocation Bonds when due can be deposited and combined with tax increments payable for the next 10 years. Amounts available to pay the Tax Allocation Bonds could include the proceeds of the sale of the properties owned by the Agency (Zoeter Place and the Police /Maintenance Yard Facility), excess proceeds from the purchase and sale of Zoeter Parcels B &D (assuming the value exceeds the purchase price balance of approximately $1,052,000 and requiring Agency or City option exercise), as well as unspent bond proceeds and available /uncommitted cash balance of tax increments. If the excess surplus and penalty amount were adequately funded in December 2000 in connection with the Seal Beach Trailer Park, any balance in the Riverfront Low and Moderate Income Housing Fund could be transferred to the City or to the County Housing Authority for use as required by Section 33334.2. Lastly, until both Redevelopment Projects can be terminated, the Agency cannot be dissolved. If you have any questions, please do not hesitate to call me. Very truly yours, C. Nicole Murphy Appendix Letter B June 28, 2002 Letter to the Orange County Executive Office K E Y S E R M A R S T O N ASSOCIATES INC. ADVISORS IN' REAL ESTATE 500 SOUTH GRAND AVENUE, SUITE 1480 REDEVELOPMENT LOS ANGELES, CALIFORNIA 90071 AFFORDABLE HOUSING PHONE 213/622 -8095 ECONOMIC DEVELOPMENT FAX. 213/622 -5204 FISCAL IMPACT INFRASTRUCTURE FINANCE VALUATION AND LITIGATION SUPPORT Los Angeles Calvin E. Hollis, 11 Kathleen H. Head James A. Rabe Paul C Anderson Gregory D Soo -Hoo San Diego Gerald M Trimble Paul C. Marra June 28, 2002 SAN FRANCISCO A Jerry Keyser Timothy C Kelly Kate Earle Funk Mr. Paul Lanning Robert J Wetmore Strategic Affairs Officer Debbie M. Kern County of Orange Executive Office 10 Civic Center Plaza, 3 Floor Santa Ana, California 92701 Re: Seal Beach Redevelopment Agency Dear Mr. Lanning: Keyser Marston Associates, Inc. (KMA) has been retained by the Redevelopment Agency of the City of Seal Beach to independently assess the financial feasibility of dissolving the Agency. The Agency was established in 1967 and administers two redevelopment project areas: the Riverfront Project adopted on March 3, 1969 and the Surfside Project adopted December 13, 1982 (the latter Project Area is now inactive and the Agency does not receive tax increment revenues from this Project). Under the dissolution scenario, a plan for the ongoing repayment of all of the Agency's existing and outstanding indebtedness would have to be created. At the recommendation of the Agency Board, KMA has been instructed to direct the following question to your office for your consideration and response: If the Agency were dissolved, would the County's Redevelopment Agency (or its equivalent) be able to take over receipt of all future Riverfront tax increment revenues so as to ensure that debt service on the outstanding 2000 Series A and Mr. Paul Lanning June 28, 2002 County of Orange Executive Office Page 2 Series B Tax Allocation Bonds is paid each year until such time that the Bonds are fully repaid? On December 20, 2000, the Agency issued the following Tax Allocation Bonds secured by tax increment revenues generated by the Riverfront Project: ❖ $8,520,000 Tax Allocation Refunding Bonds, 2000 Series A ❖ $685,000 Subordinate Tax Allocation Bonds, 2000 Series B According to the Agency's FY 2000 -01 audited financial statement, the Agency used the proceeds of Series A Bonds to finance the refunding and defeasance of $1,380,000 of 1986 Tax Allocation Bonds and $3,715,000 of 1991 Tax Allocation Bonds previously issued by the Agency. The Agency used the proceeds of Series B Bonds to finance various redevelopment activities of the Agency. Under such a dissolution scenario, future year housing set aside monies would likely be transferred to the County Housing Authority and Riverfront tax increment revenues in excess of annual Bond debt service and housing set aside would be reallocated to the affected taxing entities. KMA knows of no historic precedent regarding this question. It is not presently known to KMA whether such an idea is permissible under existing redevelopment law or the 2000 Tax Allocation Bond covenants. This question has not yet been put forth to bond counsel or to the County Counsel's office. While KMA acknowledges that such an idea remains untested, we are nevertheless submitting this question to the County for your due diligence consideration and reply. I can be reached at (213) 622 -8095 to discuss the matter with you. Your attention to this matter is greatly appreciated. Sincerely, KEYSER MARSTON ASSOCIATES, INC. Greg Soo -Hoo cc: Bill Mahoney Consideration of Consultant Report — Potential Dissolution of Redevelopment Agency Redevelopment Agency Staff Report September 23, 2002 ATTACHMENT 2 REDEVELOPMENT AGENCY MINUTES, MAY 28, 2002 • Dissolution of Agency Report.RDA Staff Report 7 SELECTION OF VICE CHAIRMAN Agencymember Doane nominated Mr. Antos as the Vice Chairman for year 2002/2003. Agencymember Yost seconded the motion. AYES: Antos, Campbell, Doane, Larson, Yost NOES: Nona Motion carried RESOLUTION NUMBER 02 -2 - CONSULTANT SERVICES - DISSOLUTION OF REDEVELOPMENT AGENCY The Director of Development Services noted that the report presented by staff is the result of a request to bring back to the Agency suggestions as to how to look at dissolving the Redevelopment Agency. He reported that Requests for Proposals were distributed, two proposals were submitted, also a letter from a firm that received a proposal indicating that unless the City was willing to take on the obligations of the Agency they did not see any reason for the City to even consider such an action therefore did not submit a proposal, that letter and both proposals provided with the agenda report. The Director mentioned that interviews were conducted with both firms, based thereon they were requested to submit a revised letter proposal that focused more on issues of getting to the point of whether or not the City wanted to proceed to formal hearings to consider dissolving the Agency, should that be the determination a number of additional, more detailed studies will be required to take such action, both firms have sent back proposals for the limited scope of work that outlines what basic actions would be necessary to dissolve the Agency, the obligations of the Agency and how those obligations would be resolved, as well as the issue of what will happen to the assets that are owned by the Agency, properties, leases, etc. The Director noted that representatives of both firms were present, it is the opinion of staff that either firm is qualified to do the work, both have a clear understanding of Redevelopment Law, and although both indicated this type of action is not one that they have a number of requests to consider it is something that they feel they can deal with. The cost of the first phase of services are $11,500.00 for the firm of Keyser Marston Associates, Inc., and $17,500.00 for A. C. Lazzaretto & Associates, should the Agency determine to retain one of these firms a Resolution has also been prepared to amend the Agency consultant budget to reflect a cost amount of up to $25,000.00, and noted that the interview panel consisted of the City Manager, City Attorney, and Director of Development Services. In response to a question of Agency, staff confirmed that it is felt that both firms have the expertise to handle this type of request. Agencymember Antos noted that a - suggestion was heard earlier that the City check with the County to see if they would be willing to assume the obligation of debt of the Agency, and should the Agency take an action to hire one of the consulting firms, he asked if it would be possible for the City Manager or City Attorney to check on that with the County as an alternative. Agencymember Yost said he too thought that was an interesting suggestion, it could be looked into. The Director said he felt certain those issues could be addressed with the County, it needs to be kept in mind however that Redevelopment Agency actions are governed by State law and there needs to be certainty that those provisions are complied with. Chairman Campbell mentioned that prior to the last meeting she met with the Finance Administrator to obtain some bottom line facts, the City has an assessed valuation of $2.6 billion, it receives a little over $2.8 million in regular property taxes, that could be higher however there is a large percentage of pre - Proposition 13 residences, about thirty to thirty -five percent, which are not going away, the situation is that the second generation is moving back to the parents home, living there and taking advantage of the property tax benefits by being placed on the deed and the parents have moved to Leisure World with the second generation paying for the new residence. The City also received $1.38 million from the Riverfront Project Area, that is twenty- seven percent of the property tax received, the City can not afford to lose that money, the key issue is that those properties are in the Redevelopment Agency and it takes about $740,000 to $750,000 per year to service the debt, the remainder of the tax increment is money that can be used on other projects, given that this is a City that is in need of recurring revenues that is important. She noted that Redevelopment funds in past have gone to build the Mary Wilson Library, bought land for the Public Works Yard, and about to build a pump station behind the Trailer Park which will keep Old Town from flooding. As a point of information, there are three libraries in the City, one in Leisure World where when the library system was in financial difficulty Leisure World purchased it from the County, there is the Mary Wilson Library in Old Town and the Rossmoor /Los Alamitos Library in the Rossmoor Shopping Center yet technically in Seal Beach, the people of College Park East use the Rossmoor /Los Alamitos Library yet the CPE property taxes do not go to service that library rather the Mary Wilson Library, to that she inquired of the Orange County librarian what would happen if the CPE taxes were to go to the library they use, the response was that the Mary Wilson Library would need to be closed, that she did not pursue further. Chairman Campbell said it is likely there are some cities that may abuse the Redevelopment Agency however Seal Beach is not one of them, the letter from the Davis Company basically states that the Agency could be dissolved if the Agency has no outstanding bonded- indebtedness or unpaid loans, indebtedness or advances....if the City agrees to assume "all outstanding bonded indebtedness, unpaid loans and advances and legally binding contractual obligations it could be dissolved," however there is no way the City could take on $750,000 in loan services, and if the Agency were given to the County the City would then be giving up all of the additional money that is received, no additional land is being placed into the Redevelopment Agency. Given the information she received from the Finance Administrator she could see no reason to spend $17,000 or $20,000 to hire a consultant to tell the City and Agency the same facts, the firm that did not submit a proposal has set forth what the guidelines are, which is what the others will also say, she can not support spending that kind of money for something that is already known, her feeling is that that money can be put to better use by helping the residents of this community. Yost moved, second by Antos, to allow the public to comment. There was no objection voiced. Mr. Jim Caviola, Seal Beach, said Chairman Campbell just provided the answer to this whole issue, it was mentioned that the Agency brings in $1 million in increment, the debt service is $750,000, that is a net of up to $300,000 remaining, the Agency needs to spend twenty percent on low income housing, that is the problem, that is $200,000 per year, that leaves $100,000, if the Agency were dissolved then the City would receive the regular property tax, about $150,000. Mr. Caviola claimed that in any debt situation there is always an end user that will assume the debt because the cash flow will always pay for the debt, this whole thing deprives the County of the incremental tax, that is why the County of Los Angeles is getting ready to sue the City of Los Angeles because the cities can not keep depriving the counties of this money, at present Long Beach can not pay its minimum debt, in the case of Seal Beach it is paying $750,000 out of $1 million, that is a misuse. The people who come into town are taking the cities, Mr. Johnson as an example owned Seal Beach Affordable Housing fifteen months before Mr. Hall closed escrow. By the numbers stated this community would receive more money if they would assume the debt based upon the cash flow, this would not require lawyers or consultant's, and he personally intends to go to the County and talk to the Tax Assessor, it is common for people to assume debt, this City will net more money without the Agency. Agencymember Larson countered that the a previously stated that the City spends so much money on consultants why not hire a firm to find out if this is a good idea or not, now the argument is that the City should not spend the money, it is not understood. Mr. Caviola stated that he agreed with Agencymember Larson, said he is learning as he goes, he was pushed into this because the proposal was to put the low /moderate income housing next to his home, during the last month he took -his personal time to get more educated so he is willing to change, he is witnessing what -is going on, from the budget it is clear that the money is going out the door to lawyers. An unnamed member of the audience noted the $750,000 annual debt, and'if the Agency is dissolved, is it known how much the Agency assets will bring, would those resources then cure the debt. The response of Chairman Campbell was that the assets are not going to be sold. Ms. Reva Olson, Seal Beach, stated that the problem with the Redevelopment Agency is that the monies do not go into the City revenues, it is a slush fund for developers, the Agency continues to go into debt, it owes $9 million, the Agency and City are making the decisions as to how to spend the tax increment, it is not with a vote of the people, it also diverts money from schools, roads, and services. Ms. Joyce Parque, Seal Beach, noted the continued reference to the pump station keeping Old Town from flooding, yet her recollection was that the last flood was of the Bridgeport homes not Old Town, the flood of 1983 however flooded the areas of 14th to 17th Street, the pump station by the Trailer Park has nothing to do with keeping Old Town dry. Her feeling is that the talk about the libraries is dividing the City, the beachfront properties likely funds the majority of the City employees, the utility tax is about $4 million, the property taxes are only about $3 million. Ms. Sue Corbin, Seal Beach, said Old Town does not need a cure, it is not blighted, and continued with comments relating to recurring debt. Ms. Corbin said she took this issue to a constitutional researcher /scholar and that person took a cursary look at the issue, commerce is the overriding reason for the Constitution, redevelopment violates that even though it has not been tested, whenever the flow of commerce is stopped it is a violation of the Constitution, that is what redevelopment does. She said people have a right to petition their government, they have been prevented from gaining documents for year's, this City government has not been properly managed, the City needs proper representation and protection. Chairman Campbell requested that the speakers address the issues under consideration. Ms. Karen Tarascio, Trailer Park, said if the payment for the Trailer Park was overpaid by $2 million, if that money could be recovered the low- income residents of the Park would not need subsidies. Agencymember Antos noted that the Agency owns the ballfield at Zoeter Place, he was uncertain whether it is the Agency or the City that owns the commercial parcel, and one of the items mentioned in the letter from the firm that did not submit a proposal was the selling of Agency assets, if however it is the Agency rather than the City that owns the commercial then that should be determined before retaining a consultant, evaluate what it might be worth, also determine whether any of the bonds that have been sold in the past have prepayment penalties, in some instances they may not, if those questions were answered then the Agency would be in a better position to determine whether to retain a consultant, that would provide information to balance out the Agency's books, and if a request is going to be proposed to the County as to their interest, if the Agency could sell something that is not a park or a library as an example, that could be used to pay down the bonds without a prepayment penalty, that could possibly put the Agency in a different position in talking with the County, suggesting that possibly this could be held over until the next Agency meeting. The'Executive Director confirmed that it is the Agency that owns Zoeter field, there are notes in the audit that reflects the Zoeter debt, there is typically a prepayment penalty on all bonds, there is a leasehold on Zoeter by Rodi properties that comes due about 2004, the property is split between commercial and the two daycare centers, one of the things that the consultant would be requested to look at is Agency assets as well as the issues raised by the public and Council. Agencymember Yost asked if the consultants would possibly consider looking into whether the County would be willing to assume the Agency obligations as part of the RFP. An indication of the consultants from the audience was that that could likely be done. Chairman Campbell expressed her opinion that much of this the City could do in -house therefore save the proposed expenditure, which in turn could be used to assist residents. With regard to Zoeter she noted that at the time that Seal Beach joined the Los Alamitos School District the residents of the Hill and Old Town pushed for the City to acquire that entire property in that the Los Alamitos School District was going to sell the site, the City did purchase it, it will be of interest to see if the feelings remain the same. Mr. Caviola made the statement that his thought was to'not get rid of any property. He proceeded with his explanation that the Redevelopment Agency incremental tax goes to the Agency, not the City General Fund, and if it is given to the County it will be in perpetuity, to that he would suggest going directly to the tax assessor and explain that the Agency wants to keep its property, have the County assume the Agency debt whatever it may be, and show the cash flow in perpetuity that the County will receive, the debt will be paid in about ten years, then the County will be collecting the increment forever. Mr. Caviola said redevelopment agencies are not a favorite subject with the County, Seal Beach could be could be a pioneer in such a transfer if the County can be shown that they will receive the cashflow forever, this has nothing to do with giving up property. Councilman Yost pointed out that at present only $.13 on the dollar of sales tax comes back to this community, with the State budget coming up things may not look well for the counties as well, the State could look at attacking their property tax too, the County gets a much larger share than does the City, and it is obvious that there is a positive cashflow although is subject to the whims of State law as well, however he would be willing to look at the concept. Mr. Caviola stated again that the incremental tax goes to the Agency, if the Agency is disbanded then the money that comes to the City will go to the General Fund, there will no longer be the obligation of the twenty percent setaside and the City will net more money long term, members of the Council merely need to go to the assessor, not staff as that is a conflict, the City should go back to natural progression. Ms.. Sue Corbin spoke to the Zoeter Place frontage lease, said the lessor will have the ability to buy the frontage in 2004 for very little money, this agreement never should have been signed. Agencymember Larson said he did not know if any of the speakers are knowledgable of the law, he dislikes spending money for things that could be used for something else, yet these people will not believe the Agency if on its own brings forth an answer tolthis situation, the only way this can be done is to have independent experts prepare answers to these questions, if the response were to be that there is no way to disband the Agency then the people would be as unhappy as they are at this meeting so he could not see that delaying this issue for a couple of weeks or even months is going to make any difference, the people do not believe the Agency .or the staff so let the experts advise as to what can and can not be done. Agencymember Larson said the next issue that he would raise is that if the people do not have title to the Trailer Park, and if someone else owned it, sold it, the Agency helped the residents buy it by putting in $1 million, it did not work out, therefore he would speak for selling the property, getting the $1 million back, and if the Park residents want to buy it that would be fine, why should the Agency put up $1 million, treat it like a public debt when it is not. Larson moved, second by Yost, to select the consulting firm of Keyser Marston•Associates, Inc., authorize the Executive Director to negotiate and execute the contract in accordance with the proposal of the selected consultant, and adopt Resolution Number 02 -2 entitled "A RESOLUTION OF THE REDEVELOPMENT AGENCY OF THE CITY OF SEAL BEACH AUTHORIZING BUDGET AMENDMENT NUMBER 28 FOR THE 2001/2002 FISCAL YEAR." By unanimous consent, full reading of Resolution Number 02 -2 was waived. AYES: Antos, Doane, Larson, Yost NOES: Campbell Motion carried SEAL BEACH TRAILER PARK - RESPONSE TO ISSUES RAISED The Director of Development Services stated the staff report has tried to respond to various issues raised at previous Agency and City Council meetings, also offered to respond to questions from the Agency. The Director noted the one issue heard during public comments was who owns the Trailer Park, to that it is clear that the Trailer Park was acquired by LINC Housing, the terms of the agreements are that once the bonds are paid then the property reverts to ownership by the residents of the Park, yet until the bonds are paid it is LINC that owns the Park, and pointed out that certain language that was quoted from the AB 1290 Plan was somewhat different and incorrect. With regard to the question as to where the twenty houses have gone, Chairman Campbell explained that initially there were one hundred twenty -five units in the Park, one hundred twenty were low to moderate housing, five were not, under the new bonding the requirement was for eighty percent to be low to moderate income housing, that is one hundred units, the units did not go away merely reclassified, that was twenty units. With regard to her understanding of the way the ownership of the Trailer Park is structured, LINC Housing bought the property and put it into one of their 501C -3 corporations, that was necessary because of the tax exempt status of the bonds, the issue was for municipal bonds, typically municipal bonds pay less than regular bonds, about 4.5 percent, regular bonds pay 5 percent and up, the reason is that the interest is tax free, in discussions with the bond consultants, and they looked over the income of the residents, the maximum they could qualify for bonding was about $6.5 million, the City with the MPROP loan brought the amount to $7.5 million, $7.4 million was the purchase price, the City also paid the closing costs which was in the range of $900,000, that was all that could be done with the financing. Chairman Campbell mentioned that application has also been made for tax exempt status for the Seal Beach Affordable Housing Corporation, which takes some time, however once the tax exempt status is realized then title will be transferred from LINC Housing to the Seal Beach Affordable Housing Corporation. She used as an example the purchase of a condominium unit which allows a vote for that condominium for the Board of Directors, that is somewhat the same manner in which the Trailer Park has been structured, there will be a seven member Board, according to the Corporation and the MPROP loan it is necessary that two members be from the Trailer Park, two are from the community at large, and three are from the LINC Housing Board, once the bonds are paid, which LINC has said and it is in writing, LINC will be gone, then the remaining four members will vote on those they want to