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HomeMy WebLinkAboutCOUNCIL - AGENDA ITEM - 05/06/2014 - RESOLUTION 2014-032 APPROVING AN AMENDMENT TO THEAgenda Item 15 Item # 15 Page 1 AGENDA ITEM SUMMARY May 6, 2014 City Council STAFF Darin Atteberry, City Manager Mike Beckstead, Chief Financial Officer SUBJECT Resolution 2014-032 Approving an Amendment to the Redevelopment and Reimbursement Agreement with the Fort Collins Urban Renewal Authority, Walton Foothills Holdings VI, L.L.C. and the Foothills Metropolitan District Regarding the Redevelopment of Foothills Mall. EXECUTIVE SUMMARY The purpose of this item is to amend the Foothills Mall Redevelopment Agreement. The Developer has asked to amend Section 3.1 - Conditions Precedent to Issuance of District Bonds of the Agreement to allow the Metro District Bonds to be issued with 155k square feet of executed leases vs. the 240k square feet required in the current agreement. The Developer is also asking for clarification to Section 4.3 - Construction of Residential Component of Project: Affordable Housing concerning the period of time the Developer may be required to make payments to the City if there is a delay in the completion of the residential units and Section 3.2(c) (now Section 3.2(g)) - Provisions to be Included in District Bond Documents concerning the order in which the Reserve and the Supplemental Reserve would be utilized. Six additional refinements to the Agreement are recapped below to address concerns raised by Council. STAFF RECOMMENDATION Staff recommends adoption of the Resolution; 1. Staff recommends approving the modifications and structure of bond fund releases in Section 3.1. 2. Staff recommends approving the requested clarification to Section 4.3 and 3.2(c). 3. Staff recommends approving the four additional refinements to the Agreement BACKGROUND / DISCUSSION Attachment 1 is the Agenda Item Summary from April 15th, concerning the details behind the modifications requested for Sections 3.1 and 4.3. Amendment to Section 3.2 The current redevelopment agreement details two unique reserve accounts that will be established as part of the Metro District bond offering. The first, “Reserve”, is typical to bond transactions where 10% of the bond proceeds are set aside in a reserve account. The Reserve is funded directly from bond proceeds and is funded at the time the bonds close. The second, “Supplemental Reserve”, has been added as a credit enhancement. The Supplemental Reserve is funded from revenues from the project and is built up over the first few years of the project. Specifically, each year, if the combined pledged revenues exceed the bond payment requirement, the excess is put into a Supplemental Reserve account by the Bond Trustee until the Agenda Item 15 Item # 15 Page 2 Supplemental Reserve is fully funded at 10% of the initial bond value. The two reserves will each hold $7.2M assuming a $72M bond offering for a combined total of $14.4M of reserves. Section 3.2(c) - Provisions to be included in District Bond Documents within the original agreement (Section 3.2(g) in the proposed modification document) specifies that in the event there are insufficient revenues from all sources to support the debt payments, the Reserve would be used first and the Supplemental Reserve would be used second. Use of the Reserve to support debt payments would trigger various regulatory filings on the part of the District and put the bonds in default. The Supplemental Reserve was intended to be a credit enhancement to the bond offering and was designed to provide a buffer to the Reserve in the event of insufficient revenues. As such, the Supplemental Reserve should be used first to avoid default and regulatory filings associated with using the Reserve first. Using the Reserve first negates the credit enhancement feature the Supplemental Reserve was designed to provide. There is no anticipated adverse financial impact to the City with this clarification. Additional Refinements To further refine the agreement and address several concerns raised by Council, five additional modifications have been discussed and agreed upon with the Developer since the April 15th Council discussion. These changes are included in the attached proposed modifications. 1. Section 3.1(c) has been modified to require 120,000 vs. 90,000 square feet of tenants new to Fort Collins except that the City Manager shall have the authority to deem this requirement has been met if the square footage of tenants new to Fort Collins is between 90,000 and 120,000 square feet and the City Manager has determined that it is in the best interest of the City to do so. 2. Section 3.2(c) has been added that requires a certificate of completion on the core and shell of the new Sears building before the release of the fourth tranche funds. 3. Section 3.2(e) has been added that stipulates the Developer will not be reimbursed from bond proceeds for expenditures to date on public improvements until the Developer has achieved at least 255,000 square feet of executed leased space. 4. Section 4.1(a) has been modified to allow the City Manager or City Attorney to inspect and review executed leases subject to confidentiality provisions contained in the individual leases. Developer will use reasonable efforts to obtain the consent of retailers where such consent is required. 5. Sections 25.5 & 26 have been modified to clarify that the City Manager, in consultation with legal counsel, has the authority to amend the agreement provided there is no change or adverse impact to the City’s financial interests or substantial change to the scope or general character of the project. 6. Sections 4.7 & 5.1 have been modified to strengthen the agreement to ensure the PIF covenant remains in place and the mill levy cap and debt limits defined in the Metro District Service Plan can be enforced. Other minor revisions have also been made. All revisions are highlighted on Attachment 3. BOARD / COMMISSION RECOMMENDATION Council directed staff to meet with boards and commissions to gather input and feedback on the proposed changes to the agreement. The following meetings have occurred: Staff met with the Economic Advisory Commission on April 17th and again on April 28th An all board and commission meeting was held at the Lincoln Center on April 24th. 16 people were in attendance (including 1 citizen not associated with a board), representing 12 different boards. Feedback was provided by 14 of the 16. In summary, 12 were supportive of the Mall project, with 1 not supportive and 1 neutral. 10 were supportive of the proposed changes to the agreement and 4 were not supportive of the proposed changes. A recap of the feedback from the board and commission meeting is included in Attachment 2. Agenda Item 15 Item # 15 Page 3 PUBLIC OUTREACH A Community event held April 28th, hosted by Councilmember Horak, included a short presentation by staff, followed by questions and answers. Approximately 30 citizens attended. ATTACHMENTS 1. Copy of Agenda Item Summary, April 15, 2014 (PDF) 2. Board and Commission Feedback, April 24, 2014 (PDF) 3. Mall Agreement- redlined (DOCX) Agenda Item 17 Item # 17 Page 1 AGENDA ITEM SUMMARY April 15, 2014 City Council STAFF Darin Atteberry, City Manager Mike Beckstead, Chief Financial Officer SUBJECT Resolution 2014-032 Approving an Amendment to the Redevelopment and Reimbursement Agreement with the Fort Collins Urban Renewal Authority, Walton Foothills Holdings VI, L.L.C. and the Foothills Metropolitan District Regarding the Redevelopment of Foothills Mall. EXECUTIVE SUMMARY The purpose of this item is to amend the Foothills Mall Redevelopment Agreement. The Developer has asked to amend Section 3.1 – Conditions Precedent to Issuance of District Bonds of the Agreement, to allow the Metro District Bonds to be issued with 155k square feet of executed leases vs. the 240k square feet required in the current agreement. The Developer is also asking for clarification to Section 4.3 – Construction of Residential Component of Project: Affordable Housing, concerning the period of time the Developer may be required to make payments to the City if there is a delay in the completion of the residential units. STAFF RECOMMENDATION Staff recommends adoption of the Resolution. BACKGROUND / DISCUSSION Amendment to Section 3.1(c) Section 3.1 - Conditions Precedent to Issuance of District Bonds was included in the agreement to provide the City assurance that prior to the City granting authorization to the District to issue the bonds that the project financing is in place and all project approvals have been received. Section 3.1 details 7 conditions that must be met by the Developer prior to the issuance of the District Bonds. The seven conditions are summarized below: a. District Financing Plan approved by the City Manager. b. Provide evidence that the Developer has obtained all equity and private financing necessary to construct the non-residential components of the Project. c. Obtain 240k square feet of executed leased space with 120k square feet of tenants new to Fort Collins at an average sales per square foot of $375. d. Add-On PIF imposed in accordance with Section 4.7. e. Obtain all Development Approvals for the Project. f. Satisfactory opinion by District’s bond counsel. g. No event of default shall have occurred. The Developer has indicated they are prepared to meet 6 of these conditions and are requesting a modification to 3.1(c), concerning the square footage of lease space required before issuance. The Developer currently has approximately 90k square feet of leases executed and anticipates having approximately 195k square feet leased by May 2014. A combination of factors has negatively impacted the current volume of executed leases: Agenda Item 17 Item # 17 Page 2 1. The delay from an anticipated 2014 opening to a 2015 opening. 2. Timing uncertainty of the 2015 opening until the Redevelopment Agreement was signed in January of 2014. 3. A leasing strategy that focuses on critical retailers first, who once signed, will attract other quality retailers. 4. Retailers are currently focused on leases for 2014 openings and will focus on leases to support 2015 openings later in this year. The Developer has requested an amendment to the agreement that would allow for the issuance of District bonds with 155k square feet leased including 90k square feet of tenants new to Fort Collins. However, only $23M of the $53M of bond proceeds would be released to the project. The remaining $30M of bond proceeds would be held in escrow by the Bond Trustee and would only be released in tranches to the project as additional leases are executed by the developer. Table A Lease Space Sq Ft Funds Released Percent of… Tranche Total New to Fort Collins Funds Released Assigned to City Improv Orig 240k Mall (less Macy's) Current 240k 120k $ 53 $ 8 100% 47% Request 1 155k 90k $ 23 $ 3 65% 30% 2 205k 120k 33 1 85% 40% 3 255k 130k 43 2 106% 50% 4 310k 150k 53 2 129% 60% Table A details the additional square feet of executed leases required by the developer to receive additional funding. As each 50k of additional leases are executed, combined with a corresponding increase in leases associated with tenants new to Fort Collins, funding will be released by the Bond Trustee in increments of $10M. In comparison to the original agreement, the Developer must now obtain 310k square feet of executed leases (60% of the total Mall) before all funds are made available (vs. 240k square feet (47% of the total Mall) in the original agreement). The amount of leased space to tenants new to Fort Collins has also increased from 120k to 150k. In addition, a portion of each tranche released would be assigned to the Underpass and Foothills Activity Center portion of the project. Waiting until the developer has obtained the required 240k square feet of leased space prior to the issuance of the bonds could have multiple adverse effects on the project: 1. The equity partner and the construction financier require all funding be closed simultaneously. A delay in the issuance of the District Bonds will delay the closing on the construction financing. 2. A delay in the close of the project financing opens the possibility of rising interest rates adding significant cost to the project. 3. Construction timing is critical, a delay of several weeks in closing all financing will delay construction start-up which in turn will delay the opening in 2015. 4. A delay in the 2015 mall opening will void current executed leases which specify a 2015 opening. 5. A delay in the 2015 mall opening will put at risk other interested retailers given the projects timing uncertainty. Some of these retailers may elect to locate elsewhere within the northern Colorado region and be lost to the Mall project indefinitely. Agenda Item 17 Item # 17 Page 3 The Developer’s Equity Partner has agreed to provide additional security and financing to support the project and maintain the current timeline. Current equity investment in the project is approximately $57M and will most likely increase by the time all financing is closed. This is 40% to 50% higher than their original intentions. In addition, the Equity Partner has agreed to provide 100% recourse vs. the normal 50% recourse on the $100M plus construction loan. Both actions demonstrate confidence in the project. Risks and Implications Associated with the Amendment to Section 3.1(c): Risks and implications associated with the amendment vary by party associated with the agreement. Risks revolve around what can be described as “Start-Up Risk”. Start-Up Risk can be defined as the bonds are issued but something catastrophic occurs that prevents the mall from being completed and fully leased out. City Risk/Implications – In the event the bonds are issued and the mall is not completed, there is no financial obligation on the part of the City beyond the pledge of Sales Tax Increment from sales at the Mall. Issuing the bonds with 155k vs. 240k square feet of leased space does not increase financial risk to the City. The structure of financing was intentionally set up to issue the bonds via the Metro District, avoid creating a debt obligation on the part of the City and allow the City to avoid the Start-Up Risk. Interest Rate Risk – Current macro-economic indicators point to a rising interest rate environment in the near term. A delay in the issuance of the bonds in a rising rate environment could have a significant impact on the financing cost of the project. A 1% increase in interest rates on the bonds (all else held constant) would require an additional $17M of Sales Tax Increment from the URA to meet the bond payments. The Developer would also potentially experience additional financing costs associated with the construction loan. Developer Risk/Implications – The Developer will not have a financial gain with the proposed amendment. The benefit to the Developer is the project would proceed on the current planned timeline without the adverse impact of the effects of a delay described above. Metro District Risk/Implications - The risk to the District is related to Start-Up Risk and when such an event occurred relative to the square footage of executed leases. If an event occurred after 240k square feet of leases are executed, in the current agreement, all $72M of bonds would be issued and outstanding. In the amended agreement, only $33M of the bond proceeds would have been disbursed and the remaining $20M of proceeds would be available for an extraordinary redemption of outstanding bonds, thereby reducing the future obligations of the District. If the event occurred prior to the Developer achieving 255k square feet of executed leases, the amended agreement would be beneficial to the District. If such an event occurred after 310k square feet of executed leases were obtained, there is no difference between the two alternatives. If an event occurred after 155k square feet of leases were executed but before 240k square feet of leases were executed, in the current agreement, no bonds would have been issued. In the amended agreement, $23M to $33M of the bond proceeds would have been disbursed and the remaining $20M to $30M of proceeds would be available for an extraordinary redemption of the outstanding bonds. There is risk in the amended agreement during the time it takes the Developer to move from 155k to 240k square feet of leased space. Again, there is no financial risk to the City in this case. This risk can be evaluated based on two factors – probability and severity. The probability of an event occurring during the 4-6 months it will take the Developer to acquire the 240k square feet of leases vs. the 155k square feet of leases is very low. The severity could be high. Approximately $41M of bonds would be outstanding plus additional capitalized interest would be incurred if $30M of proceeds were used for an early redemption. The Start-Up Risk exists with the current agreement and with the amended agreement, the difference relates to whether an event would occur during the next 4-6 months that would ultimately cause the Bonds to not be issued. Because (1) there is no added risk to the City, (2) the risk to the District is not significantly different between authorizing bonds with 240k of leased space vs. authorizing bonds with 155k of lease space and putting funds in escrow that can only be fully released once 310k of space is leased,( 3) the risk of delay to the construction Agenda Item 17 Item # 17 Page 4 timeline would most likely adversely impact the projects lease opportunities and completion dates, and 4) potential higher interest rates with a late 2014 issuance would require additional sales tax increment to cover bond payments, staff recommends making the requested modifications to the agreement. Amendment to Section 4.3 Section 4.3 – Construction of Residential Component of Project: Affordable Housing. of the agreement was intended to provide a partial offset to lost residential property tax increment in the event the developer does not meet the construction completion dates described in section 4.3. The 50% payments of the lost property tax revenue by the developer was intended to only be in effect until the residential units are completed and property tax revenue begins to flow to the URA and then to the Metro District. The current wording in the agreement has been questioned by the District bond council, who interpret the current wording to require the developer to continue making the 50% payments after the residential units are complete if the original construction completion dates in the agreement are not met. Staff concurs this was not the intent of this section and agree clarification is needed to indicate the 50% payment is only required if the construction completion dates within the agreement are not met and only until the residential units are complete and tax revenue is realized by the Metro District. The Council Finance Committee will review this on Friday, April 11. Draft minutes from that meeting will be provided in the read-before packet on Tuesday, April 15. FINANCIAL / ECONOMIC IMPACTS Financial impacts are covered within the Risk/Implications section above. ATTACHMENTS 1. First Amendment to Revdevelopment and Reimbursement Agreement-Redline version (DOCX) 2. Powerpoint presentation (PDF) Attachment 2 - Board and Commission/Citizen Feedback from April 24 Meeting Survey Results – April 24, 2014 Do you support the Mall Project? Do you support the proposed Amendment? Comments/Questions Board or Commission A. Yes Yes I like the tranches with timeline constraints also. I agree with the other two changes also. Art in Public Places Personal comments B. Yes Yes Energy Board Personal Comments C. Yes Yes The amendments are reasonable and in the favor of the City. Unknown D. Yes Yes Would prefer to see fewer deals to attract business – Fort Collins has plenty of appeal. In this case it is a big project and some partnership is reasonable Water Board Personal Comments E. Yes Yes. The proposed amendment is an improvement to the agreement. Public private partnerships are important. City Council approved the project. The private sector partner has demonstrated substantial justification and need for the requested amendment. Staff supports the requested amendment and demonstrates little or no risk to the City. The proposed amendment actually benefits the City by requiring more square feet leased to retailers new to the City. Plus, funds are released in tranches. The project is located on the Max and is critical to multiple City objectives. Affordable Housing Board Personal Comments F. Yes Yes I hope that City Council will approve the modifications. Human Relations Commission Personal Comments G. Yes Yes I would like to see reports (not leases, but just sq. feet leased) published publically. I feel that #2 and 3 are simple wording corrections – we are all human. I also support #1 fully, as Mike stated if it was brought up at the beginning they would have used the language. Affordable Housing Board Personal Comments H. Neutral Yes Changes appear to be minor with exception of leases – which in my opinion mall developers will insure their success to issue their (unreadable) appear (smiley face). Thanks for the opportunity for input Unknown ATTACHMENT 2 but these changes appear to me to be “housekeeping” considerations. I. Yes No I find it very disappointing that only 7 board/commission members came! (I’m a private citizen) None Do you support the Mall Project? Do you support the proposed Amendment? Comments/Questions Board or Commission J. Yes Yes I believe the proposed changes are improvements for both partners especially the performance-based matrix for release of bond $’s. Please support this community-shaping project and these enhancements to the agreement. Unknown K. No No The mall we need at a price we can afford. Not this mall at this price. Parking Board Personal Comments L. Yes No Point 1. Do not support. Point 2. Support. Point 3. Do not support. Unknown M. Yes Yes Still change good deal for Fort Collins. Economic Health Board Personal Comments N. Yes No Be more suspicious!! Unknown Yes = 12 No = 1 Neutral = 1 Yes = 10 No = 4 # Meeting attendees = 16 # Surveys returned = 14 Attendees from the following boards/commissions: Human Relations Commission Economic Advisory Board Senior Advisory Board Affordable Housing Board Transportation Board Zoning Board of Appeals Energy Advisory Board Parking Board Citizen Review Board Building Review Board Water Board Art in Public Places MARKED CHANGES FROM 4/15 TO 5/1 MARKED CHANGES FROM SIGNED AGREEMENT TO 4/15 1 FIRST AMENDMENT TO REDEVELOPMENT AND REIMBURSEMENT AGREEMENT THIS FIRST AMENDMENT TO REDEVELOPMENT AND REIMBURSEMENT AGREEMENT (the “Amendment”) dated as of AprilMay __, 2014, is made by and among the FORT COLLINS URBAN RENEWAL AUTHORITY, a body corporate and politic of the State of Colorado (the “Authority”), WALTON FOOTHILLS HOLDINGS VI, L.L.C., a Delaware limited liability company (the “Developer”), the CITY OF FORT COLLINS, COLORADO, a municipal corporation (the “City”), and FOOTHILLS METROPOLITAN DISTRICT, a quasi- municipal corporation organized and existing in accordance with Title 32, Article 1, C.R.S. (the “District”). The Authority, the Developer, the City and the District are sometimes collectively called the “Parties,” and individually, a “Party.” RECITALS WHEREAS, on January 17, 2014, the Parties entered into that certain Redevelopment and Reimbursement Agreement (the “Agreement”); and WHEREAS, the Developer has requested an amendment to the Agreement that would change one condition precedent to the issuance of District Bonds so as to allow their issuance upon the Developer’s having leased 155,000 square feet, 90,000120,000 of which must to be tenants new to Fort Collins, rather than the currently required 240,000 square feet; and WHEREAS, as a condition of agreeing to this change, the Developer has agreed to certain restrictions on the release of a portion of the District Bond proceeds to tie their release to additional leasing performance; and WHEREAS, in addition, the Parties have determined that certain other clarifications to the language of the Agreement will be mutually beneficial. NOW THEREFORE, in consideration of the mutual covenants and promises of the Parties contained in this Agreement, and other valuable consideration, the receipt and adequacy of which are acknowledged, the Parties agree to the terms and conditions in this Agreement. AGREEMENT 1. DEFINED TERMS AND RECITALS INCORPORATED. All terms used in this Amendment and defined in the Agreement shall have the meanings ascribed to them in the Agreement, except as otherwise expressly provided herein. All recitals set forth in the Agreement and in this Amendment, above, are incorporated into the Agreement as amended by this Amendment as though fully set forth in the body hereof. MARKED CHANGES FROM 4/15 TO 5/1 MARKED CHANGES FROM SIGNED AGREEMENT TO 4/15 2 2. DEFINITION ADDED. Section 1 of the Agreement is amendment to add a definition of the term “Tenant New to Fort Collins”, as follows: “Tenant New to Fort Collins” means any tenant other than a tenant that is relocating to the Project an existing business that was operating under a City of Fort Collins sales tax license as of the date of the Agreement or this Amendment. 3. AMENDMENT TO SECTION 3.1. Section 3.1 of the Agreement is hereby amended to read as follows: 3.1 Conditions Precedent to Issuance of District Bonds. The following conditions shall be satisfied on or prior to the issuance of the District Bonds: (a) The Developer and the District shall prepare the Financing Plan and the City Manager and the Executive Director of the Authority shall have approved the Financing Plan. The Financing Plan shall also be in form and substance satisfactory to the District’s bond counsel and the underwriter of the District Bonds. The Financing Plan shall demonstrate that there is expected to be sufficient Pledged Revenues derived from the construction of the Project to pay the debt service requirements on the District Bonds when due. (b) The Developer shall provide to the City Manager the following evidence satisfactory to the City Manager that the Developer has obtained all equity and private financing necessary to construct the non-residential components of the Project: (1) Developer shall certify that it has expended no less than $57 million on the Project, representing the Developer’s equity commitment as of the closing of the District Bonds; and (2) Developer shall demonstrate that it has a closed construction loan with a commitment from the construction lender to fund an amount not less than the difference between the construction costs of the Project and the total of the net bond proceeds and the Developer’s equity commitment described in Section 3.1(b)(1), which construction loan shall provide recourse for one hundred percent (100%) of the loan amount against an entity (or entities) that own(s) substantially all of and controls(s) the Developer. Such recourse may be subject to decreases over time as certain financial tests and leasing tests are achieved. The City’s Financial Officer and City Attorney (or their delegates) shall be entitled to review the loan agreement and related documents, including, but not limited to, any promissory note and all related guarantees and deeds of trust, to verify compliance with this requirement. MARKED CHANGES FROM 4/15 TO 5/1 MARKED CHANGES FROM SIGNED AGREEMENT TO 4/15 3 (c) The Developer shall have obtained executed lease agreements, excluding the existing department store located on Larimer County Parcel Number 9725391002, totaling at least 240,000155,000 square footage of the retail area of the Project with tenants that, in the aggregate, have an average sales per square foot of at least $375 based on average national sales performance, and, except as hereinafter provided, of which at least 90,000120,000 square feet shall be leased to Tenants New to Fort Collins, except that the City Manager shall have the authority to deem this requirement has been satisfactorily met when leases have been executed with Tenants New to Fort Collins totaling no less than 90,000 square feet, so long as the City Manager has determined that it is in the best interests of the City to do so, and that all other conditions and obligations of this Agreement have been mettenants new to the City of Fort Collins. Notwithstanding the foregoing, however, in the event that at least 60,000 of such square footage is leased to tenants that are new to Fort Collins, then this minimum requirement of 120,000 square feet shall be deemed satisfied with the prior written consent of the City Manager, which consent shall not be unreasonably withheld, conditioned or delayed, provided that in determining whether to give such consent the City Manager may consider the impact on the proposed financing from a reduced percentage of tenants new to the City. The Developer shall certify to the City upon the City’s request that the conditions of this Subsection (c), excluding verification of the sales per square foot requirement, have been met in full. (d) The Developer shall have imposed the Add-On PIF in accordance with Section 4.7 hereof. (e) The Developer shall have obtained the Development Approvals for the Project, as described in this Agreement and in Exhibit C. (f) The City and the Authority shall receive an opinion of the District’s bond counsel that the District Bonds have been validly issued and opining as to the tax-exempt status of the bonds, which opinion shall be addressed to the City and the Authority, or the City and the Authority shall receive a reliance letter from the District’s bond counsel. (g) No Event of Default hereunder shall have occurred and be continuing hereunder, unless such Event of Default has been cured, remedied or waived, or a remedy has been agreed upon by the Parties which will become effective with the passage of time. 4. AMENDMENT TO SECTION 3.2. Section 3.2 is hereby amended to read as follows: 3.2 Provisions to be Included in District Bond Documents. The District Bond Documents shall contain the following provisions: MARKED CHANGES FROM 4/15 TO 5/1 MARKED CHANGES FROM SIGNED AGREEMENT TO 4/15 4 (a) The District Bonds shall be payable from the Pledged Revenues in the following order of priority: (i) the District Debt Service Mill Levy Revenues; (ii) the Pledged District Specific Ownership Taxes; (iii) the Pledged Property Tax Increment Revenues; (iv) the Add-On PIF Revenues; and (v) the Pledged Sales Tax Increment Revenues. (b) The District Bond proceeds may only be made available to the District in tranches, upon the achievement by Developer of threshold requirements for executed leases for tenants as set forth in the table below. The parties acknowledge that, as provided in Section 3.1(c) above, attainment of the threshold for the first such tranche is a condition precedent of issuance of the District Bonds. As to tranches 1, 2 and 3 only, the tenants comprising the required threshold shall have an average sales per square foot of at least $375 in the aggregate based on average national sales. A portion of each tranche shall be allocated to the Underpass and Foothills Activity Center improvements as set forth in the table below, except as approved in writing by the City Manager. The balance of the available proceeds within each tranche may be spent without restriction, except as otherwise set forth in this Agreement. (c) Additionally, as a condition precedent to the District’s ability to receive the funds in the fourth tranche 4, the Developer shall have obtained a letter of completion for the core and shell of the new building being constructed on Lot 16 as shown in the Tranche Cumulative Total Square Feet of Executed Lease Agreements Total Amount of Bond Proceeds Disbursed in Tranche Cumulative Total Amount of Bond Proceeds Disbursed Minimum Bond Proceeds for Underpass and Foothills Activity Center (FAC) 1 155,000 $23M $23M $3M (Underpass) 2 205,000 $10M $33M $1M (FAC) 3 255,000 $10M $43M $2M (FAC) 4 310,000 $10M $53M $2M (FAC) MARKED CHANGES FROM 4/15 TO 5/1 MARKED CHANGES FROM SIGNED AGREEMENT TO 4/15 5 Development Approvals, and delivered into Sears’ possession premises on which the Sears retail store will be located of said building to Sears or its affiliate. (cd) If, on the third anniversary date of the issuance of the District Bonds, any portion of the District Bond proceeds that has not been disbursed as a result of failure to meet one or more leasing thresholds described in Section 3.2(b), then the remaining undisbursed proceeds shall be used to carry out the mandatory extraordinary redemption of a corresponding portion of the District Bonds. (e) Until the leasing thresholds applicable to tranche 3 have been met, The Developer’s equity commitment described in Section 3.1(b)(1) of this Agreement shall remain invested in the Project and Developer shall not receive any repayment of its equity commitment from proceeds from the District Bonds. until the leasing threshold applicable to Tranche 3, set forth in the chart, above, has been met. (df) After the debt service requirements on the District Bonds have been paid or provided for in each Fiscal Year, and after all payments have been made to replenish the reserve fund for the District Bonds and to make any payments into any required rebate funds for the District Bonds, any excess Pledged Revenues shall be applied by the District Bond Trustee as follows: (i) To the extent required by the underwriter of the District Bonds based on market conditions, the District Bond Documents may establish a supplemental reserve fund (the “Supplemental Reserve Fund”) and provide that any excess Pledged Revenue shall be deposited into the Supplemental Reserve Fund to be maintained in an amount that is not more than 10% of the original aggregate principal amount of the District Bonds. The District Bond Trustee shall keep a record of the sources of the Pledged Revenue that are used to fund and maintain the Supplemental Reserve Fund, if any. (ii) After the Supplemental Reserve Fund, if any, has been fully funded, any excess Pledged Revenues shall be applied by the District Bond Trustee as follows: (A) The District, the City and the Authority hereby agree pursuant to Section 31-25-107(11) C.R.S. that any such excess Sales Tax Increment Revenues shall be released from the lien of the District Bond Documents and remitted by the District Bond Trustee to the City. The District Bond Documents shall provide that the City is a third-party beneficiary under the District Bond Documents with respect to this provision relating to the requirement of remitting any excess Sales Tax Increment Revenues to the City as set forth above. MARKED CHANGES FROM 4/15 TO 5/1 MARKED CHANGES FROM SIGNED AGREEMENT TO 4/15 6 (B) Any excess Add-On PIF Revenues shall be applied by the District Bond Trustee to prepay principal on the District Bonds upon payment of all scheduled debt service for the year in which said Add-On PIF Revenues were collected. In the event that Add-On PIF Revenues are used to fund or maintain the Supplemental Reserve Fund and are released after full payment of the District Bonds, excess Add-On PIF Revenues shall be remitted to the District for deposit in the Foothills Mall Fund. (C) Any excess Pledged Property Tax Increment Revenues shall be released from the lien of the District Bond Documents and remitted to the Authority. (D) Any excess Pledged District Specific Ownership Taxes and District Debt Service Mill Levy Revenues shall be applied by the District Bond Trustee to debt service payments on the District Bonds in the following year. (eg) Except as may be expressly agreed to the contrary in writing by the District, the City Manager on behalf of the City, and the Authority Executive Director on behalf of the Authority, the District Bond Documents shall provide that moneys on deposit in the Supplemental Reserve Fund shall be applied solely to pay the debt service requirements on the District Bonds in the event of an insufficiency of Pledged Revenues to make such payments, provided, however, that all moneys on deposit in the reserve fund for the District Bonds must first have been applied to the payment of the debt service requirements on the District Bonds prior to applying any funds on deposit in the Supplemental Reserve Fund to such payment. Upon termination of the Supplemental Reserve Fund, the moneys on deposit in the Supplemental Reserve Fund shall be remitted by the District Bond Trustee based on the source of Pledged Revenues used to fund and maintain the Supplemental Reserve Fund in accordance with the provisions set forth in subparagraph (d)(ii) above, except as may otherwise be provided in the District Bond Documents with the consent of the District, the City Manager on behalf of the City and the Authority Executive Director on behalf of the Authority, notwithstanding the terms of subparagraph (d)(ii), above. (fh) The District Bond Documents shall provide that the net proceeds of the Bonds shall be deposited in the Project Fund and requisitioned by the District to pay Eligible Costs as set forth in Exhibit D hereof, with such requisitions to be made substantially in accordance with Exhibit E hereof. The District Bond Documents shall provide that any requisition remitted to the District Bond Trustee shall simultaneously be remitted to the City Manager, or the City Manager’s designee. In the event that the City provides written notice to the Developer and the District that it disputes that all or any portion of the requisition qualifies as an Eligible Cost or otherwise fails to comply with the requisition requirements in Exhibit E, then the City, the Developer and the District agree to act in good faith to attempt to resolve any such dispute. MARKED CHANGES FROM 4/15 TO 5/1 MARKED CHANGES FROM SIGNED AGREEMENT TO 4/15 7 (gi) Without the prior written consent of the City Manager, the District Bonds shall mature no later than 25 years after the date of issuance thereof, and shall not contain a pledge of Pledged Property Tax Increment Revenues or Pledged Sales Tax Revenues that extends beyond the final payment of said revenues to the Authority; the total Net Debt Service of the District Bonds shall not exceed $180,000,000, and the maximum annual Net Debt Service on the District Bonds shall not exceed the amounts set forth in Exhibit I hereto. 5. AMENDMENT TO SECTION 4.1. Section 4.1 is hereby amended to read as follows: 4.1 Construction of Project. As set forth in Section 2.1 hereof, the Developer and/or the District shall construct the Project. The Project shall be constructed substantially in accordance with the Development Approvals and Exhibit C attached hereto. Additionally, as construction proceeds on the Project, Developer shall comply with the following requirements. (a) Developer shall provide a monthly written status report to the City regarding the status of construction of the Project with respect to the overall schedule. The City acknowledges that Developer has identified or may identify certain information contained in such reports as confidential, proprietary business information. The City agrees that it will maintain the confidentiality of such information except as required by applicable law. If the City is requested to disclose information identified by Developer as confidential and if the City believes it is legally required to make disclosure of such information, the City will notify Developer at least two business days prior to making such disclosure, so as to permit Developer to propose appropriate redactions or seek a judicial declaration preventing disclosure. The Developer shall reimburse the City for any attorneys’ fees or costs incurred by the City or that the City is ordered to pay in connection with such proceedings. (b) Developer shall certify to the City prior to the release of each tranche of District Bond proceeds as set forth in Section 3.2(b) that the total square footage of leases to Tenants New to Fort Collins meets the minimum threshold for such tranche as set forth in the table below: Tranche Total Square Feet of Executed Lease Agreements Total Leasing to Tenants New to Fort Collins 1 155,000 90,000120,000 2 205,000 110,000120,000 3 255,000 130,000 4 310,000 150,000 MARKED CHANGES FROM 4/15 TO 5/1 MARKED CHANGES FROM SIGNED AGREEMENT TO 4/15 8 (c) Developer shall also provide monthly reports to the City which include the following information: (i) the percentage of the total square footage to be leased for which leases have been executed; (ii) the percentage of the total square footage to be leased for which letters of intent have been executed; and (iii) the percentage of the total square footage to be leased that is under negotiation. The City acknowledges that Developer has identified or may identify certain information provided under this subsection as confidential, proprietary business information. The City agrees that it will maintain the confidentiality of such information to the same extent and under the same terms and conditions as set forth in Section 4.1(a), above. Subject to confidentiality provisions contained in individual leases with which Developer must comply, and to the above provisions regarding confidentiality of proprietary business information, Developer additionally agrees to allow a representative of the City the City Manager and City Attorney (or their delegates) to inspect those portions of executed leases or other documents which may be reasonably necessary in order to verify the information set forth in the certifications referenced in Section 3.1(c) and Section 4.1(b), above. Developer shall use commercially reasonable efforts to obtain consent from the retailers who are parties to such leases, where such consent is required, in order to make such information available to the City. 6. AMENDMENT TO SECTION 4.3. Section 4.3 is hereby amended to read as follows: 4.3 Construction of Residential Component of Project; Affordable Housing. The Developer shall Complete Construction of the residential components of the Project, subject to Force Majeure, as follows: (a) on or prior to December 31, 2016, the Developer shall Complete Construction of the first phase of the residential component of the Project consisting of a minimum of 200 units; (b) on or prior to December 31, 2018, the Developer shall Complete Construction of the second phase of the residential component of the Project consisting of at least an additional 246 units. Failure to Complete Construction of the residential components of the Project in accordance with this Section 4.3 shall not be deemed to be an Event of Default under this Agreement, provided, however, that if Construction of the residential components of the Project is not Completed as set forth above, then beginning with the 2020 Fiscal Year, the Developer shall be obligated to pay in such Fiscal Year and each Fiscal Year thereafter, regardless of whether the Developer is the owner of the Property on which the residential component of the Project is to be constructed, an amount equal to 50% of the difference between the Pledged Revenues generated from the residential component of the Project and the Estimated Revenues from the Residential Property, as follows: (i) such payment shall be made to the City to the MARKED CHANGES FROM 4/15 TO 5/1 MARKED CHANGES FROM SIGNED AGREEMENT TO 4/15 9 extent that any Pledged Sales Tax Increment Revenues are applied in such fiscal year to the payment of the debt service requirements on the District Bonds; and (ii) to the extent that such payment is not due and owing to the City in any fiscal year, the balance of any such amount to be paid by the Developer in such fiscal year shall be applied toward principal on the District Bonds. Said payment shall be made in each fiscal year until either: (1) the pledge of any Authority Pledged Revenues has ceased; or (2) property taxes are due from the residential component of the Project for 446 units that have been assessed as 100% complete. The Project shall pay any affordable housing fees that may be enacted by the City Council on or before December 1, 2014, as if such fees had been in place and applicable to the Project. Any affordable housing impact fee that may be adopted as part of such requirements shall be paid by the Developer when due for the Project, except that for any portion of the Project developed prior to the imposition of the fee, such fee shall be paid no later than sixty days after adoption. 7. AMENDMENT TO SECTION 4.7. Section 4.7 of the Agreement is hereby amended to read as follows: 4.7 Imposition of Add-On PIF. (a) On or prior to the issuance of the District Bonds, the Developer shall impose the Add-On PIF on retail sales occurring on the Property that are subject to the City’s Sales Tax, provided, however, that in connection with any property that is not owned by the Developer as of the Effective Date, the Developer shall use its best efforts to impose such Add-On PIF on such retail sales occurring on any such Property, subject to the consent of the owners of such Property. Except as provided herein, aAll property under the Developer’s control as of the Effective Date shall be made subject to the Add- On PIF, and any property within the Project acquired by the Developer subsequent to the Effective Date shall become subject to this requirement. This requirement shall not apply to those portions of the Property or later acquired property governed by existing leases, until the expiration or termination of said existing leases, provided that Developer shall use commercially reasonable efforts to obtain consent from the retailers who are parties to such leases to become subject to the same. The Add-On PIF shall be imposed only for so long as the District Bonds are outstanding. So long as the District Bonds are outstanding, the Developer covenants to cause all Add-On PIF Revenues to be remitted to the District Bond Trustee and such Add-On PIF Revenues shall be pledged to the payment of the District Bonds. To the extent that the Add-On PIF is imposed prior to the initial issuance of the District Bonds, the Developer covenants to cause all Add-On PIF Revenues to be held in a trust account and remitted to the District Bond Trustee upon the initial issuance of the District Bonds. The Developer agrees that it shall be responsible for enforcing the placard requirements and for the implementation of the Add-On PIF with the retailers in the Project. (b) The Add-On PIF shall be imposed and collected as required by this section through the PIF Covenant. The PIF Covenant shall provide that during the term that the MARKED CHANGES FROM 4/15 TO 5/1 MARKED CHANGES FROM SIGNED AGREEMENT TO 4/15 10 Add-On PIF is to be imposed and collected under this Agreement, the PIF Covenant may not be amended, modified, waived or terminated in any manner inconsistent with the terms of this Agreement without the City’s prior written consent. The PIF Covenant shall be reviewed by the City Attorney to determine that the PIF Covenant satisfies the applicable requirements of this Agreement. The City Attorney shall have twenty-one (21) days after its submittal to the City to review and provide comments in writing to the Developer with regard to the same. In the event the City Attorney’s written approval or disapproval is not provided to the Developer within such period, the PIF Covenant shall be deemed approved by the City. Upon approval and in connection with the closing of the construction loan referenced in Section 3.1(b)(2), the Developer shall record the PIF Covenant with the Larimer County Clerk and Recorder to encumber the Property as provided in this section and the PIF Covenant so recorded shall be prior to all liens, except liens for property taxes. 8. AMENDMENT TO SECTION 4.8. Section 4.8 of the Agreement is hereby amended to read as follows: 4.8 Access to Property. Developer will make arrangements for representatives of the City, including elected officials and staff, and the public, to participate in regular tours of the Property during construction, which tours shall be conducted no less frequently than once per month. Additionally, Developer will permit representatives of the City and the Authority access to the Property and the Project at reasonable times during regular business hours and with prior notice as necessary for the purpose of carrying out or determining compliance with the Agreement, the Urban Renewal Plan, or any City code or ordinance, including, without limitation, inspection of any work being conducted. No compensation will be payable for such access. The City and the Authority, as applicable, agree to restore the Property and any component of the Project to its condition prior to any tests or inspections made by the City and further agree that they shall be responsible for any damage that results from the City or the Authority, as applicable, accessing the Property pursuant to their respective rights under this Agreement, to the extent permitted by law and, in the case of the City, subject to annual appropriation of funds by the City Council, in its sole discretion. 9. AMENDMENT TO SECTION 5.1. Section 5.1 of the Agreement is hereby amended to read as follows: 5.1 Compliance with Service Plan and Applicable Law. At all times the District will comply with the requirements of the Service Plan as it may be amended from time to time. The District further agrees that it will not make any material modification to the Service Plan without first obtaining the City Council’s approval of that modification, as required in CRS Section 32-1-207. For purposes of this Agreement, a “material modification” shall include, without limitation, any increase in the “Maximum Debt Authorization,” “Maximum Debt Maturity Term” or in the “Maximum Debt Service Mill Levy,” as these terms are defined in the Service Plan. The District’s failure to obtain the City Council’s approval shall be deemed an Event of Default under Sections 18 and 19 hereof. To the extent authorized by its Service Plan, the District may design, construct, finance, own, acquire, maintain, and operate Eligible MARKED CHANGES FROM 4/15 TO 5/1 MARKED CHANGES FROM SIGNED AGREEMENT TO 4/15 11 Improvements in accordance with all applicable laws, ordinances, standards, policies, and specifications of the State of Colorado, the City, and any other entity with jurisdiction. The City and the District agree that this First Amendment shall not constitute a material modification to the Service Plan and shall be incorporated into the definition of “Redevelopment Agreement” in the Service Plan. 10. AMENDMENT TO SECTION 25.5. Section 25.5 of the Agreement is hereby amended to read as follows: 25.5. The City Manager shall have the authority to act on behalf of the City under this Agreement and the Executive Director shall have the authority to act on behalf of the Authority under this Agreement. In exercising such authority, they each may agree to amendments to the Agreement that they, in consultation with appropriate legal counsel, determine are in the best interests of the City and Authority and do not have a significant adverse effect on the City’s or Authority’s financial interests under this Agreement, or result in a significant change to the scope or general character of the Project from that defined in this Agreement. 11. AMENDMENT TO SECTION 26. Section 26 of the Agreement is hereby amended to read as follows: 26. AMENDMENT. This Agreement may be amended only by an instrument in writing signed by all the Parties. Amendments within the authority of the City Manager and Executive Director pursuant to Section 25.5 may be entered into without action of the City Council and Authority Board of Commissioners, respectively. 12. VALIDITY OF REMAINING PROVISIONS. All provisions of the Redevelopment Agreement that are not expressly amended herein shall remain in full force and effect and continue to bind the parties thereto. IN WITNESS WHEREOF, this Amendment is executed by the Parties as of AprilMay __, 2014. FORT COLLINS URBAN RENEWAL AUTHORITY _____________________________________ Gerry Horak, Vice Chairperson ATTEST: MARKED CHANGES FROM 4/15 TO 5/1 MARKED CHANGES FROM SIGNED AGREEMENT TO 4/15 12 _____________________________ Darin Atteberry, Executive Director Notice Address: Fort Collins Urban Renewal Authority 300 LaPorte Avenue P.O. Box 580 Fort Collins, CO 80522 Attention: Darin Atteberry, Executive Director Email: datteberry@fcgov.com MARKED CHANGES FROM 4/15 TO 5/1 MARKED CHANGES FROM SIGNED AGREEMENT TO 4/15 13 CITY OF FORT COLLINS, COLORADO By: Gerry Horak, Mayor Pro Tem (SEAL) ATTEST: _______________________ Wanda Nelson, City Clerk APPROVED AS TO FORM _______________________ Carrie Mineart Daggett, Deputy City Attorney Notice Address: City of Fort Collins 300 LaPorte Avenue P.O. Box 580 Fort Collins, Colorado 80522 Attention: Carrie Mineart Daggett, Esq., Deputy City Attorney Email: cdaggett@fcgov.com MARKED CHANGES FROM 4/15 TO 5/1 MARKED CHANGES FROM SIGNED AGREEMENT TO 4/15 14 FOOTHILLS METROPOLITAN DISTRICT _________________________________ ATTEST: ________________________, President _____________________________ Secretary Notice Address: c/o White, Bear and Ankele, P.C. The Streets at Southglenn 2154 E. Commons Avenue, Suite 2000 Centennial, CO 80122 Attention: Kristen Bear Email: kbear@wbapc.com MARKED CHANGES FROM 4/15 TO 5/1 MARKED CHANGES FROM SIGNED AGREEMENT TO 4/15 15 WALTON FOOTHILLS HOLDINGS VI, L.L.C., a Delaware limited liability company By: Foothills Alberta Management, LLC, a Colorado limited liability company Its: Authorized Agent By: ____________________________ Donald G. Provost Its: Manager Notice Address: Walton Foothills Holdings VI, L.L.C. 5750 DTC Pkwy, Suite 210 Greenwood Village, CO 80111 Attention: Donald G. Provost Email: dgp@albdev.com With a copy to: Brownstein Hyatt Farber Schreck, LLP 410 Seventeenth Street, Suite 2200 Denver, CO 80202 Attention: Carolynne C. White, Esq. Email: cwhite@bhfs.com 1 Foothills Mall Redevelopment First Amendment to Redevelopment Agreement May 6, 2014 ATTACHMENT 4 2 Developer Request Discussed April 15th 1. Modification to Section 3.1(c) concerning leased space required prior to City authorization to issue Metro District Bonds 2. Clarification to Section 4.3 concerning payment required of the Developer if the residential units are not completed on time 3. Modification to the original Section 3.2(c) concerning the use of Reserve and Supplemental Reserve funds 3 Section 3.1(c) Request Equity Position and Recourse Commitments Above Normal…. Demonstrates Confidence in the Project Additional Considerations by the Developer & Equity Partner: • Equity Position higher than original intent • Equity Partner 100% recourse on the construction loan • Monthly status reports on leasing & Quarterly tours of the project ($ millions) Tranche Total New to Fort Collins Funds Released Assigned to City Improv Orig 240k Mall (less Macy's) Current 240k 120k $ 53 $ 8 100% 47% Request 1 155k 120k $ 23 $ 3 65% 30% 2 205k 120k 33 1 85% 40% 3 255k 130k 43 2 106% 50% 4 310k 150k 53 2 129% 60% Lease Space Sq Ft Funds Released Percent of… 4 Section 4.3 Clarification Clarification Requested is Consistent with the Original Intent • Intent of the original Section 4.3 was to require the Developer to pay 50% of the lost property tax increment in the event the residential units were delayed. • But only until such time as the residential units are built and property tax increment is being paid. • Clarification added to Section 4.3: “Said payment shall be made in each fiscal year until either: 1) the pledge of any authority pledged revenue has ceased; or 2) property taxes are due from the residential component of the Project for 446 units that have been assessed as 100% complete.” 5 Section 3.2 (c) Modification No Financial Impact to the City • Review of Bond Documents identified an issue in the Redevelopment Agreement that does not work with the Bond issuance • Two Reserve Funds Planned • Supplemental Reserve – funded from project revenue • Reserve – funded from bond proceeds • Supplemental Reserve was set up to enhance the normal Reserve, use of Reserve first would trigger regulatory filings • Current wording in Section 3.2(c) • In the event of insufficient Pledged Revenue, Reserve is used before the Supplemental Reserve • Modification needed to allow the use of the Supplemental Reserve first 6 Additional Modifications Since April 15 Additional Modifications Strengthen the Agreement • Change the lease requirement on tenants new to Fort Collins from 90k to 120k square feet of executed leases with City Manager exception • Tie the release of the 4th tranche funds to a certificate of completion on the core & shell of the Sears building • No Developer reimbursement for public improvement expenditures to date until 255k square feet of executed leases • City Manager or City Attorney can review executed leases subject to confidentiality provisions within the leases • Clarification on City Manager authority to amend the agreement provided substantial change to the City’s financial interests or to the scope or character of the project • Strengthen PIF covenant language and Metro District Service Plan enforcement 7 Questions & Discussion 8 Developer Request Back - Up 9 • Objectives: • Realize Community Vision & Expectations • Launch a Catalytic Opportunity in Midtown • Realize a Significant Revenue Opportunity • Minimize Risk to Balance Sheet, Credit Rating & Revenue • Challenges • Build a Competitive Design & Create a Sense of Place • Resolve Tenant Issues • Create a Connection with Mason BRT • Replace the Youth Activity Center Objectives & Challenges 10 Historical Mall Sales Net Taxable Sales Estimated Net Taxable Sales at the Mall Began to Decline in 2001…. Data is Not Adjusted for Inflation – Actual Deterioration is Worse 11 Public Improvement Costs Public Improvement Costs Support Blight Removal and Higher Cost Infill Redevelopment ($ millions) Blight Removal Infrastructure City Infrastructure Total Public Land Acquisition $ 5.5 $ 5.5 Parking Structure 9.6 9.6 Deconstruction / Abatement 3.9 3.9 Fixture & Amenities 1.4 1.4 Ditch Relocation 2.8 2.8 Site Work 12.9 12.9 Utilities 4.5 4.5 Soft Costs 4.6 4.6 Foothills Activity Center 4.8 4.8 Pedestrian Crossing / Culvert 3.0 3.0 TOTAL $ 45.2 $ 7.8 $ 53.0 12 Bond Details • Metro District Bond Issue in 2014 – Par Value $72 • less Capitalized Interest 9 • less Reserve Fund 7 • less Issuance Cost 3 • Net Proceeds to Support Public Improvements $53 • Bond Payments over 25 years • Metro District 50 mills property tax – paid by mall property owners $43 • URA Property Tax Increment – paid by mall property owners 42 • Developer 1% Public Improvement Fee – paid by mall shoppers 65 • City Sales Tax Revenue remittance – paid by mall shoppers 9 • Total Bond Payments $159 Property Tax Revenue From Mall Owners and 1% PIF Paid by Mall Customers Funds 94% of the Bond Payments over 25 Years ($ millions) 13 $0 $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 3.85% Sales Tax (Baseline) 3.85% Sales Tax (Transfer) Annual Remit of Sales Tax 3.85% Sales Tax (New) Sales Tax by Year Summary $117M $76M $53M $9M $255M Cumulative Sales Tax Generated by Mall 7% Scenario Including Dedicated Taxes 14 Seven Conditions Precedent to Issuance of Bonds Developer has Indicated All Conditions Will Be Met With The Exception of (c) a) Financing Plan approved by City Manager – demonstrates sufficient pledged revenue to meet debt service requirements b) Obtained all equity and private financing necessary to construct the non-residential component of the project c) 240k square feet of executed leased space with 120k square feet new tenants to Fort Collins d) Add-On PIF imposed in accordance with Section 4.7 e) Developer obtained all Development Approvals for the Project f) Satisfactory opinion by District’s bond counsel g) There is no event of default 15 Section 3.1(c) Request Allows Bonds to be Issued with 155k sq. ft. of Leased Space…. $23M of Funds Disbursed…. Remaining Funds Released as Leasing Grows to 310k sq. ft. Current Agreement requirement prior to bond issuance: • Developer to have obtained 240k of executed lease agreements • 120k of the 240k to be new tenants to Fort Collins • If 60k-120k of new tenants – subject to consent of City Manager • Leases to have an average sales per square foot of at least $375 Modification Requested: • Bonds issued with 155k of executed lease agreements • 90k of the 155k to be new tenants to Fort Collins • Leases to have an average sales per square foot of at least $375 • $23M of $53M in bond proceeds released to Developer • Remaining $30M held in escrow & released in $10M tranches as additional leases signed – final release at 310k • Portion of leases new to Fort Collins is laddered to total leases 16 Risk & Implications of Executed Lease Change No Additional Financial Risk to the City…. District Risk Related to a Low Probability Event in next 6 Months City: • No change in financial risk to the City – Metro District Bonds • Avoids interest rate risk associated with late 2014 issuance Developer: • No benefit to the Developer’s financial position Metro District: • Start-Up Risk – bonds are issued and the Mall is not completed • Bonds issued with 155k sq. ft. of leased vs. 240K sq. ft. • If Start-Up Risk occurs between 155k & 240k • Added Risk - bonds are issued and project stalls • If Start-Up Risk occurs after 240k leased • Reduced or Equal Risk – partial pay down possible 17 Critical Mass & Timing Critical Mass Required Redevelopment Agreement Leasing Strategy Equity Financing Construction Timeline pg gy All Elements Must Come Together Simultaneously…. If One Element is Delayed, the Ripple can Impact the Completion Date Which Can Impact Leasing Strategy • Redevelopment Agreement linked to Date Certainty • Date Certainty Influences Leasing Strategy • All Financing Needs to Close Simultaneously • Financing Needs to Close in Time to Allow Construction to Achieve Completion Date 18 Benefits of This Change Retains Current Project Timeline and Planned Start-up Dates • Project retains planned time-line for completion – Fall 2015 • Avoid interest rate risk associated with a fall bond issuance • Supports a Revitalized Mid-Town – catalyst project • Creation of a sense of place • Increase to City Sales Tax Revenue • $4.2M in 2019 growing to $7M in 2038 19 Section 3.1(c) Request Cost of Service Impact on County over 25 years • County Estimate – Cost of Service Impact $12M • City Estimate based on 446 units vs. 800 units 7M • City Estimate adjusting for 70% variable cost vs. 90% $ 4M • City Support to offset the impact on Cost of Service • Share 50% of the residential property tax increment $ 1.3M • Share $60K a year of personal property tax 1.2M • “Rising Tide” impact on County revenue – the Square, Toys R Us TBD • Refine economic model to better determine cost of service impacts on County – adjust sharing if appropriate TBD 20 Start-Up Risk • What would the Metro District cash flow look like if only 155k sq. ft. of space is leased? • Start-up risk discussed in January 2014 and May 2013 • Bonds are issued but the project doesn’t come out of the ground • Issue is the same at 240k sq. ft. as at 155k sq. ft. • City is not obligated to support the bonds beyond the sales tax pledge • “Stalled Project”…. what it looks like is a very difficult question to answer with any degree of certainty • Factors include • Without additional leasing, signed leases would become void • Developer would have access to a limited portion of both the bond proceeds and the construction loan • What ultimately gets built and who occupies it is unknown The Developer & Equity Partners Equity Position and 100% Recourse Demonstrates Confidence in the Projects Leasing Strategy 21 Section 3.2 (c) Modification • Reserve Funded by Bond Proceeds: • Bonds Issued at Par Value $72M • Transaction costs 3M • Capitalized interest 9M • Reserve 7M Net Bond Proceeds $53M • Supplemental Reserve Funded by Revenue: • Revenue from the project will fund a supplemental reserve of $7M • Revenue assigned to Metro District $2.5M • Sales Tax Increment 4.5M Two Reserves…. One Funded by Bond Proceeds and One Funded By Project Revenue 22 Summary of Changes – May ‘13 to Jan ‘14 • Change in Mall Configuration • Commercial square footage down by 10% • 6% second floor of theater – low value square footage • 4% from retail space • Grand opening delayed approximately 1 year – phased opening • Financial Incentive Deal is Largely Unchanged • $53M Public Improvements • Maintained cap on maximum bond payments at $180M • New – Early bond pay down from upside revenue potential • Financial Return to the City Equal To / Slightly Better • Sales per square foot increased based on known tenant mix • Net new sales tax (net of remittance to support bonds) • Flat at $108M - $111M – excluding additional transfer sales • Increased slightly to $114M - $117M including additional transfer 23 Foothill Mall Project Summary Comparison $9 - $12 of URA Sales Tax Increment Remitted Depending on Rates….. $108 to $117 Net New Sales Tax Revenue (Rates & Transfer) May 7 2013 Jan 14 2014 @7.00% Bond ($ millions – Except Sales per Square Foot) Jan 14 2014 @7.25% Bond GLA 711K + 24K 641K + 24K Sales Per Sq Ft $350 $378 Same Total Cost Retail Project $237 $231 Open Assumption Nov ’14 Phases ‘14-’15 Bonds at Par Value $ 73 $ 71 $ 72 Cum Bond Payments $165 $159 $163 First Three Revenue Sources $170 $151 $151 Dedicated Sales Tax Rev $105 $106 $106 Core Sales Tax Revenue $147 $149 $149 Est Sales Tax Increment Remitted $ 8.8 $9.0 $12.0 Net New Sales Tax Revenue $108 $117 $114 Net New without Addtl Transfer $111 $108 24 First Three Revenue Sources • First 3 Revenue Sources: • Releases URA Sales Tax Increment if First 3 Revenue Sources covers debt • Revenue above debt service assigned to pay down debt principal 3 Pledged Revenue Sources with Higher Priority than URA Sales Tax Increment ($ millions) Cumulative First Three Revenue Sources 25 Years District Property Tax $ 50.0 $ 2.1 URA Property Tax Increment 55.2 2.3 Developer Sales PIF 64.7 2.3 Bond Funding $ 169.9 $ 6.7 Today's Value $ 62.5 Annual Funding 2020 25 Years $ 43.1 $ 1.8 42.7 1.9 65.6 2.4 $ 151.4 $ 6.1 $ 55.3 Cumulative Funding Annual Funding 2020 May 7 2013 Jan 14 2014 25 Sales Tax Revenue Total of Sales Tax Revenue Expected over 25 years $252M………………….$255M Annual Sales Tax Revenue in the First Full Year $8.4M………………….$8.7M Base = existing revenue from the existing mall Transfer = revenue from other areas of the city that will transfer to the mall New = net new revenue associated with the redeveloped mall ($ millions) Cumulative Sales Tax Revenue 25 Years First Full Year Dedicated Base / Transfer / New $ 104.6 $ 3.5 Core Base 44.4 1.8 Core Transfer & New 102.7 3.1 Sales Tax $ 251.7 $ 8.4 Today's Value $ 94.7 Annual Funding 2016 25 Years First Full Year $ 106.0 $ 3.6 44.5 1.8 104.6 3.3 $ 255.1 $ 8.7 $ 94.8 Cumulative Funding Annual Funding 2016 May 7 2013 Jan 14 2014 26 Base Transfer New 44 31 74 $ 149 32 22 52 $ 106 $ 76 $ 53 $ 126 $ 255 Sales Tax over 25 years Foothills Mall Sales Tax Revenue Net New Sales Tax Revenue for the City After Remittance of $9M Towards Debt Service Is Estimated at $117M ($ millions) Sales Tax Revenue retained by the City = $150M Sales Tax Revenue “pledged” towards debt service = $105M New City Revenue Dedicated Tax 1.60% • Natural Areas • Streets • Capital • KFCG Core Tax 2.25% Sales Tax Revenue “used for debt” service = $ 9M 27 ($ millions) Sales Tax Revenue – First 5 Years Sales Tax Revenue in 2016 Exceeds 2012 Current Revenue. Net New Sales Tax Revenue Exceeds May 7th Estimate. + + = = Jan 14th YEAR 2012 ‐ 4.8 2015 1.8 0.8 ‐ 3.4 ‐ 3.8 3.8 2016 2.4 3.2 4.9 0.7 ‐ 5.5 5.5 2017 4.9 3.3 4.9 3.1 0.2 5.5 5.7 2018 5.5 3.4 5.3 ‐ 3.4 5.6 9.0 2019 5.5 3.5 5.4 ‐ 3.5 5.7 9.2 Sales Tax Revenue First 3 Revenue Sources Pledged Sales Tax Incremen Supplemental Reserve Funding Sales Tax Returned Base & Dedicated Sales Tax Bond Payments 28 Risk Analysis A Rate Increase Or Sales Decline Are The Two Primary Risks 1% Increase in Bond Rate = $17M Reduction in Net New Revenue. ($ millions) Note: 2012 Sales per Square Foot at Foothills = $185 sq ft Assumptions May 7th Jan 14th Jan 14th Jan 14th Jan 14th Sales per square foot $350 Sq Ft $378 Sq Ft $378 Sq Ft $378 Sq Ft $340 Sq Ft Property Tax Estimate Value Estimate Value Estimate Value Base less 10% Estimate Value Cum Bond Pmts & Supp Res $165 $159 $163 $177 $177 Risk Sensitivity First 3 Revenue Sources 170 151 151 151 145 Remitted URA Sales Tax increment 9 9 12 26 32 Net New Revenue $ 108 $ 117 $ 114 $ 100 $ 76 7% Interest Base Case 7% Interest Base Case 7.Interest25% Interest 8% 8% Interest ‐10% Sales - 1 - RESOLUTION 2014-032 OF THE COUNCIL OF CITY OF FORT COLLINS APPROVING AN AMENDMENT TO THE REDEVELOPMENT AND REIMBURSEMENT AGREEMENT WITH THE FORT COLLINS URBAN RENEWAL AUTHORITY, WALTON FOOTHILLS HOLDINGS VI, L.L.C., AND THE FOOTHILLS METROPOLITAN DISTRICT REGARDING THE REDEVELOPMENT OF FOOTHILLS MALL WHEREAS, at its regular meeting convened on May 7, 2013, the City Council adopted Resolution 2013-042, approving a Redevelopment and Reimbursement Agreement among the City of Fort Collins (the “City”), the Fort Collins Urban Renewal Authority (the “Authority”), Walton Foothills Holdings VI, L.L.C. (the “Developer”), and the Foothills Metropolitan District (the “District”) regarding the redevelopment of Foothills Mall (the “Agreement”); and WHEREAS, on January 14, 2014, the City Council adopted Resolution 2014-004, approving an updated Redevelopment and Reimbursement Agreement among the City, the Authority, the Developer, and the District regarding the redevelopment of Foothills Mall (the “Agreement”); and WHEREAS, in Resolution 2013-42 and Resolution 2014-004, the City Council stated its finding that it is in the best interests of the City to provide financial assistance to the Foothills Mall redevelopment project (the “Mall Project”) in order to remedy blight conditions within and around the Mall pursuant to the Midtown Urban Renewal Plan, using certain property and sales tax increment revenues in accordance with the Act, together with certain available revenues of the District and the Developer, to provide a catalyst for redevelopment in the Midtown Urban Renewal Area, to increase sales tax revenues and job opportunities, and to provide other economic and social benefits to the City and surrounding community; and WHEREAS, on January 17, 2014, the current version of the Agreement was signed by all parties, and was placed on file in the Office of the City Clerk; and WHEREAS, following the execution of the Agreement, the Mall Project has moved forward, and a formal groundbreaking ceremony for the Mall Project took place on February 26, 2014; and WHEREAS, the Developer has requested an amendment to the Agreement that would change a condition precedent to the issuance of District bonds so as to allow their issuance upon the execution of leases for 155,000 square feet, 120,000 of which must to be tenants new to Fort Collins, rather than the currently required 240,000 square feet; and WHEREAS, as a condition of the City agreeing to this change, the Developer has agreed to certain restrictions on the release of a portion of the District bond proceeds that tie their release to additional leasing performance; and - 2 - WHEREAS, in addition, $8 million in District bond proceeds allocated to the College Avenue Underpass and Foothills Activity Center elements of the Mall Project will be reserved exclusively for that purpose, as part of the release conditions; and WHEREAS, in order to document and make enforceable these proposed terms and conditions, the parties have also negotiated modifications to the language of the Agreement that are described in the First Amendment to Redevelopment and Reimbursement Agreement, attached hereto as Exhibit “A” and incorporated herein by this reference (the “Amendment”); and WHEREAS, City staff has recommended that the City agree to the proposed changes to the leasing conditions set forth in the Amendment, to avoid the costs and other detriments associated with a delay in the issuance of the District bonds called for under the Agreement; and WHEREAS, as part of the Amendment, the Developer has also agreed to provide additional security and financing to support the Mall Project and maintain the current timeline for completion; and WHEREAS, in light of the foregoing, the City Council desires to approve the Amendment. NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE CITY OF FORT COLLINS, as follows: Section 1. Ratification and Approval of Prior Actions. The City Council hereby ratifies, approves and confirms all action heretofore taken (not inconsistent with the provisions of this Resolution) by the City Council or the officers of the City Council or the City named in this Resolution relating to the Mall Project, the execution and delivery of the Agreement and the Amendment, and the performance of the City’s obligations under the Agreement and related documents. Section 2. Finding of Best Interests and Public Purpose. The City Council hereby finds and determines, pursuant to the Colorado Constitution, the laws of the State, the City Charter and the City Code, and in accordance with the foregoing recitals, that adopting this Resolution, providing the specified assistance for the Mall Project, and entering into the Agreement and the Amendment and performing all obligations set forth therein, are necessary, convenient, and in furtherance of the City’s purposes and are in the best interests of the inhabitants of the City, and will serve the important public purposes of remedying blight conditions within and around the Foothills Mall pursuant to the Midtown Urban Renewal Plan, providing a catalyst for redevelopment in the Midtown Urban Renewal Area, increasing sales tax revenues and job opportunities, and providing other economic and social benefits to the City and surrounding community, and the City Council hereby authorizes and approves the same. Section 3. Approval of Amendment. The Amendment, in substantially the form attached hereto as Exhibit “A”, is in all respects approved, authorized and confirmed. - 3 - Section 4. Authorization to Execute. The Mayor Pro Tem of the City is hereby authorized and directed to execute and deliver the Amendment, for and on behalf of the City, in substantially the form and with substantially the same content as attached, provided that the approval hereby given to the Amendment includes an approval of such additional details therein, deletions therefrom, or additions thereto as the City Manager, in consultation with the City Attorney, determines to be necessary and appropriate for its completion, or desirable to protect the interests of the City. The execution of the Amendment by the Mayor Pro Tem shall be conclusive evidence of the approval by the City Council of the same in accordance with the terms of this Resolution and the Amendment. Section 5. Delegation for Future Amendments. It is the intent of the City Council that the City Manager is hereby authorized, in consultation with the City Attorney, to approve and enter into future amendments to the Agreement as provided in Section 10 of the Amendment. Section 6. Direction to Act. The City Clerk is hereby authorized and directed to attest all signatures and acts of any official of the City in connection with the matters authorized by this Resolution and to place the seal of the City on any document authorized and approved by this Resolution. The Mayor, the Mayor Pro-Tem of the City, the City Manager, the Financial Officer, the City Clerk and other appropriate officials or employees of the City are hereby authorized and directed to execute and deliver for and on behalf of the City any and all additional certificates, documents, instruments and other papers, and to perform all other acts that they deem necessary or appropriate, in order to implement and carry out the transactions and other matters authorized by this Resolution. The execution of any instrument by the aforementioned officers or members of the City Council shall be conclusive evidence of the approval by the City of such instrument in accordance with the terms of this Resolution and the Amendment. Section 7. Severability. If any section, subsection, paragraph, clause or provision of this Resolution or the Amendment hereby authorized and approved shall for any reason be held to be invalid or unenforceable, the invalidity or unenforceability of such section, subsection, paragraph, clause or provision shall not affect any of the remaining provisions of this Resolution or the Amendment, the intent being that the same are severable. Section 8. Repealer. All prior resolutions, or parts thereof, inconsistent herewith are hereby repealed to the extent of such inconsistency. Section 9. Effectiveness. This Resolution shall take effect immediately upon its passage. - 4 - Passed and adopted at a regular meeting of the Council of the City of Fort Collins this 6th day of May, A.D. 2014. _________________________________ Mayor Pro Tem ATTEST: _____________________________ City Clerk 1 FIRST AMENDMENT TO REDEVELOPMENT AND REIMBURSEMENT AGREEMENT THIS FIRST AMENDMENT TO REDEVELOPMENT AND REIMBURSEMENT AGREEMENT (the “Amendment”) dated as of May __, 2014, is made by and among the FORT COLLINS URBAN RENEWAL AUTHORITY, a body corporate and politic of the State of Colorado (the “Authority”), WALTON FOOTHILLS HOLDINGS VI, L.L.C., a Delaware limited liability company (the “Developer”), the CITY OF FORT COLLINS, COLORADO, a municipal corporation (the “City”), and FOOTHILLS METROPOLITAN DISTRICT, a quasi- municipal corporation organized and existing in accordance with Title 32, Article 1, C.R.S. (the “District”). The Authority, the Developer, the City and the District are sometimes collectively called the “Parties,” and individually, a “Party.” RECITALS WHEREAS, on January 17, 2014, the Parties entered into that certain Redevelopment and Reimbursement Agreement (the “Agreement”); and WHEREAS, the Developer has requested an amendment to the Agreement that would change one condition precedent to the issuance of District Bonds so as to allow their issuance upon the Developer’s having leased 155,000 square feet, 120,000 of which must to be tenants new to Fort Collins, rather than the currently required 240,000 square feet; and WHEREAS, as a condition of agreeing to this change, the Developer has agreed to certain restrictions on the release of a portion of the District Bond proceeds to tie their release to additional leasing performance; and WHEREAS, in addition, the Parties have determined that certain other clarifications to the language of the Agreement will be mutually beneficial. NOW THEREFORE, in consideration of the mutual covenants and promises of the Parties contained in this Agreement, and other valuable consideration, the receipt and adequacy of which are acknowledged, the Parties agree to the terms and conditions in this Agreement. AGREEMENT 1. DEFINED TERMS AND RECITALS INCORPORATED. All terms used in this Amendment and defined in the Agreement shall have the meanings ascribed to them in the Agreement, except as otherwise expressly provided herein. All recitals set forth in the Agreement and in this Amendment, above, are incorporated into the Agreement as amended by this Amendment as though fully set forth in the body hereof. EXHIBIT A 2 2. DEFINITION ADDED. Section 1 of the Agreement is amendment to add a definition of the term “Tenant New to Fort Collins”, as follows: “Tenant New to Fort Collins” means any tenant other than a tenant that is relocating to the Project an existing business that was operating under a City of Fort Collins sales tax license as of the date of the Agreement or this Amendment. 3. AMENDMENT TO SECTION 3.1. Section 3.1 of the Agreement is hereby amended to read as follows: 3.1 Conditions Precedent to Issuance of District Bonds. The following conditions shall be satisfied on or prior to the issuance of the District Bonds: (a) The Developer and the District shall prepare the Financing Plan and the City Manager and the Executive Director of the Authority shall have approved the Financing Plan. The Financing Plan shall also be in form and substance satisfactory to the District’s bond counsel and the underwriter of the District Bonds. The Financing Plan shall demonstrate that there is expected to be sufficient Pledged Revenues derived from the construction of the Project to pay the debt service requirements on the District Bonds when due. (b) The Developer shall provide to the City Manager the following evidence satisfactory to the City Manager that the Developer has obtained all equity and private financing necessary to construct the non-residential components of the Project: (1) Developer shall certify that it has expended no less than $57 million on the Project, representing the Developer’s equity commitment as of the closing of the District Bonds; and (2) Developer shall demonstrate that it has a closed construction loan with a commitment from the construction lender to fund an amount not less than the difference between the construction costs of the Project and the total of the net bond proceeds and the Developer’s equity commitment described in Section 3.1(b)(1), which construction loan shall provide recourse for one hundred percent (100%) of the loan amount against an entity (or entities) that own(s) substantially all of and controls(s) the Developer. Such recourse may be subject to decreases over time as certain financial tests and leasing tests are achieved. The City’s Financial Officer and City Attorney (or their delegates) shall be entitled to review the loan agreement and related documents, including, but not limited to, any promissory note and all related guarantees and deeds of trust, to verify compliance with this requirement. 3 (c) The Developer shall have obtained executed lease agreements, excluding the existing department store located on Larimer County Parcel Number 9725391002, totaling at least 155,000 square footage of the retail area of the Project with tenants that, in the aggregate, have an average sales per square foot of at least $375 based on average national sales performance, and, except as hereinafter provided, of which at least 120,000 square feet shall be leased to Tenants New to Fort Collins, except that the City Manager shall have the authority to deem this requirement has been satisfactorily met when leases have been executed with Tenants New to Fort Collins totaling no less than 90,000 square feet, so long as the City Manager has determined that it is in the best interests of the City to do so, and that all other conditions and obligations of this Agreement have been met. The Developer shall certify to the City upon the City’s request that the conditions of this Subsection (c), excluding verification of the sales per square foot requirement, have been met in full. (d) The Developer shall have imposed the Add-On PIF in accordance with Section 4.7 hereof. (e) The Developer shall have obtained the Development Approvals for the Project, as described in this Agreement and in Exhibit C. (f) The City and the Authority shall receive an opinion of the District’s bond counsel that the District Bonds have been validly issued and opining as to the tax-exempt status of the bonds, which opinion shall be addressed to the City and the Authority, or the City and the Authority shall receive a reliance letter from the District’s bond counsel. (g) No Event of Default hereunder shall have occurred and be continuing hereunder, unless such Event of Default has been cured, remedied or waived, or a remedy has been agreed upon by the Parties which will become effective with the passage of time. 4. AMENDMENT TO SECTION 3.2. Section 3.2 is hereby amended to read as follows: 3.2 Provisions to be Included in District Bond Documents. The District Bond Documents shall contain the following provisions: (a) The District Bonds shall be payable from the Pledged Revenues in the following order of priority: (i) the District Debt Service Mill Levy Revenues; (ii) the Pledged District Specific Ownership Taxes; (iii) the Pledged Property Tax Increment Revenues; (iv) the Add-On PIF Revenues; and 4 (v) the Pledged Sales Tax Increment Revenues. (b) The District Bond proceeds may only be made available to the District in tranches, upon the achievement by Developer of threshold requirements for executed leases for tenants as set forth in the table below. The parties acknowledge that, as provided in Section 3.1(c) above, attainment of the threshold for the first such tranche is a condition precedent of issuance of the District Bonds. As to tranches 1, 2 and 3 only, the tenants comprising the required threshold shall have an average sales per square foot of at least $375 in the aggregate based on average national sales. A portion of each tranche shall be allocated to the Underpass and Foothills Activity Center improvements as set forth in the table below, except as approved in writing by the City Manager. The balance of the available proceeds within each tranche may be spent without restriction, except as otherwise set forth in this Agreement. (c) Additionally, as a condition precedent to the District’s ability to receive the funds in tranche 4, the Developer shall have obtained a letter of completion for the core and shell of the new building being constructed on Lot 16 as shown in the Development Approvals, and delivered possession of said building to Sears or its affiliate. (d) If, on the third anniversary date of the issuance of the District Bonds, any portion of the District Bond proceeds that has not been disbursed as a result of failure to meet one or more leasing thresholds described in Section 3.2(b), then the remaining undisbursed proceeds shall be used to carry out the mandatory extraordinary redemption of a corresponding portion of the District Bonds. Tranche Cumulative Total Square Feet of Executed Lease Agreements Total Amount of Bond Proceeds Disbursed in Tranche Cumulative Total Amount of Bond Proceeds Disbursed Minimum Bond Proceeds for Underpass and Foothills Activity Center (FAC) 1 155,000 $23M $23M $3M (Underpass) 2 205,000 $10M $33M $1M (FAC) 3 255,000 $10M $43M $2M (FAC) 4 310,000 $10M $53M $2M (FAC) 5 (e) Until the leasing thresholds applicable to tranche 3 have been met, Developer’s equity commitment described in Section 3.1(b)(1) of this Agreement shall remain invested in the Project and Developer shall not receive any repayment of its equity commitment from proceeds from the District Bonds. (f) After the debt service requirements on the District Bonds have been paid or provided for in each Fiscal Year, and after all payments have been made to replenish the reserve fund for the District Bonds and to make any payments into any required rebate funds for the District Bonds, any excess Pledged Revenues shall be applied by the District Bond Trustee as follows: (i) To the extent required by the underwriter of the District Bonds based on market conditions, the District Bond Documents may establish a supplemental reserve fund (the “Supplemental Reserve Fund”) and provide that any excess Pledged Revenue shall be deposited into the Supplemental Reserve Fund to be maintained in an amount that is not more than 10% of the original aggregate principal amount of the District Bonds. The District Bond Trustee shall keep a record of the sources of the Pledged Revenue that are used to fund and maintain the Supplemental Reserve Fund, if any. (ii) After the Supplemental Reserve Fund, if any, has been fully funded, any excess Pledged Revenues shall be applied by the District Bond Trustee as follows: (A) The District, the City and the Authority hereby agree pursuant to Section 31-25-107(11) C.R.S. that any such excess Sales Tax Increment Revenues shall be released from the lien of the District Bond Documents and remitted by the District Bond Trustee to the City. The District Bond Documents shall provide that the City is a third-party beneficiary under the District Bond Documents with respect to this provision relating to the requirement of remitting any excess Sales Tax Increment Revenues to the City as set forth above. (B) Any excess Add-On PIF Revenues shall be applied by the District Bond Trustee to prepay principal on the District Bonds upon payment of all scheduled debt service for the year in which said Add-On PIF Revenues were collected. In the event that Add-On PIF Revenues are used to fund or maintain the Supplemental Reserve Fund and are released after full payment of 6 the District Bonds, excess Add-On PIF Revenues shall be remitted to the District for deposit in the Foothills Mall Fund. (C) Any excess Pledged Property Tax Increment Revenues shall be released from the lien of the District Bond Documents and remitted to the Authority. (D) Any excess Pledged District Specific Ownership Taxes and District Debt Service Mill Levy Revenues shall be applied by the District Bond Trustee to debt service payments on the District Bonds in the following year. (g) Except as may be expressly agreed to the contrary in writing by the District, the City Manager on behalf of the City, and the Authority Executive Director on behalf of the Authority, the District Bond Documents shall provide that moneys on deposit in the Supplemental Reserve Fund shall be applied solely to pay the debt service requirements on the District Bonds in the event of an insufficiency of Pledged Revenues to make such payments, provided, however, that all moneys on deposit in the reserve fund for the District Bonds must first have been applied to the payment of the debt service requirements on the District Bonds prior to applying any funds on deposit in the Supplemental Reserve Fund to such payment. Upon termination of the Supplemental Reserve Fund, the moneys on deposit in the Supplemental Reserve Fund shall be remitted by the District Bond Trustee based on the source of Pledged Revenues used to fund and maintain the Supplemental Reserve Fund in accordance with the provisions set forth in subparagraph (d)(ii) above, except as may otherwise be provided in the District Bond Documents with the consent of the District, the City Manager on behalf of the City and the Authority Executive Director on behalf of the Authority, notwithstanding the terms of subparagraph (d)(ii), above. (h) The District Bond Documents shall provide that the net proceeds of the Bonds shall be deposited in the Project Fund and requisitioned by the District to pay Eligible Costs as set forth in Exhibit D hereof, with such requisitions to be made substantially in accordance with Exhibit E hereof. The District Bond Documents shall provide that any requisition remitted to the District Bond Trustee shall simultaneously be remitted to the City Manager, or the City Manager’s designee. In the event that the City provides written notice to the Developer and the District that it disputes that all or any portion of the requisition qualifies as an Eligible Cost or otherwise fails to comply with the requisition requirements in Exhibit E, then the City, the Developer and the District agree to act in good faith to attempt to resolve any such dispute. (i) Without the prior written consent of the City Manager, the District Bonds shall mature no later than 25 years after the date of issuance thereof, and shall not contain 7 a pledge of Pledged Property Tax Increment Revenues or Pledged Sales Tax Revenues that extends beyond the final payment of said revenues to the Authority; the total Net Debt Service of the District Bonds shall not exceed $180,000,000, and the maximum annual Net Debt Service on the District Bonds shall not exceed the amounts set forth in Exhibit I hereto. 5. AMENDMENT TO SECTION 4.1. Section 4.1 is hereby amended to read as follows: 4.1 Construction of Project. As set forth in Section 2.1 hereof, the Developer and/or the District shall construct the Project. The Project shall be constructed substantially in accordance with the Development Approvals and Exhibit C attached hereto. Additionally, as construction proceeds on the Project, Developer shall comply with the following requirements. (a) Developer shall provide a monthly written status report to the City regarding the status of construction of the Project with respect to the overall schedule. The City acknowledges that Developer has identified or may identify certain information contained in such reports as confidential, proprietary business information. The City agrees that it will maintain the confidentiality of such information except as required by applicable law. If the City is requested to disclose information identified by Developer as confidential and if the City believes it is legally required to make disclosure of such information, the City will notify Developer at least two business days prior to making such disclosure, so as to permit Developer to propose appropriate redactions or seek a judicial declaration preventing disclosure. The Developer shall reimburse the City for any attorneys’ fees or costs incurred by the City or that the City is ordered to pay in connection with such proceedings. (b) Developer shall certify to the City prior to the release of each tranche of District Bond proceeds as set forth in Section 3.2(b) that the total square footage of leases to Tenants New to Fort Collins meets the minimum threshold for such tranche as set forth in the table below: Tranche Total Square Feet of Executed Lease Agreements Total Leasing to Tenants New to Fort Collins 1 155,000 120,000 2 205,000 120,000 3 255,000 130,000 4 310,000 150,000 8 (c) Developer shall also provide monthly reports to the City which include the following information: (i) the percentage of the total square footage to be leased for which leases have been executed; (ii) the percentage of the total square footage to be leased for which letters of intent have been executed; and (iii) the percentage of the total square footage to be leased that is under negotiation. The City acknowledges that Developer has identified or may identify certain information provided under this subsection as confidential, proprietary business information. The City agrees that it will maintain the confidentiality of such information to the same extent and under the same terms and conditions as set forth in Section 4.1(a), above. Subject to confidentiality provisions contained in individual leases with which Developer must comply, and to the above provisions regarding confidentiality of proprietary business information, Developer additionally agrees to allow the City Manager and City Attorney (or their delegates) to inspect those portions of executed leases or other documents reasonably necessary in order to verify the information set forth in the certifications referenced in Section 3.1(c) and Section 4.1(b), above. Developer shall use commercially reasonable efforts to obtain consent from the retailers who are parties to such leases, where such consent is required, in order to make such information available to the City. 6. AMENDMENT TO SECTION 4.3. Section 4.3 is hereby amended to read as follows: 4.3 Construction of Residential Component of Project; Affordable Housing. The Developer shall Complete Construction of the residential components of the Project, subject to Force Majeure, as follows: (a) on or prior to December 31, 2016, the Developer shall Complete Construction of the first phase of the residential component of the Project consisting of a minimum of 200 units; (b) on or prior to December 31, 2018, the Developer shall Complete Construction of the second phase of the residential component of the Project consisting of at least an additional 246 units. Failure to Complete Construction of the residential components of the Project in accordance with this Section 4.3 shall not be deemed to be an Event of Default under this Agreement, provided, however, that if Construction of the residential components of the Project is not Completed as set forth above, then beginning with the 2020 Fiscal Year, the Developer shall be obligated to pay in such Fiscal Year and each Fiscal Year thereafter, regardless of whether the Developer is the owner of the Property on which the residential component of the Project is to be constructed, an amount equal to 50% of the difference between the Pledged Revenues generated from the residential component of the Project and the Estimated Revenues 9 from the Residential Property, as follows: (i) such payment shall be made to the City to the extent that any Pledged Sales Tax Increment Revenues are applied in such fiscal year to the payment of the debt service requirements on the District Bonds; and (ii) to the extent that such payment is not due and owing to the City in any fiscal year, the balance of any such amount to be paid by the Developer in such fiscal year shall be applied toward principal on the District Bonds. Said payment shall be made in each fiscal year until either: (1) the pledge of any Authority Pledged Revenues has ceased; or (2) property taxes are due from the residential component of the Project for 446 units that have been assessed as 100% complete. The Project shall pay any affordable housing fees that may be enacted by the City Council on or before December 1, 2014, as if such fees had been in place and applicable to the Project. Any affordable housing impact fee that may be adopted as part of such requirements shall be paid by the Developer when due for the Project, except that for any portion of the Project developed prior to the imposition of the fee, such fee shall be paid no later than sixty days after adoption. 7. AMENDMENT TO SECTION 4.7. Section 4.7 of the Agreement is hereby amended to read as follows: 4.7 Imposition of Add-On PIF. (a) On or prior to the issuance of the District Bonds, the Developer shall impose the Add-On PIF on retail sales occurring on the Property that are subject to the City’s Sales Tax, provided, however, that in connection with any property that is not owned by the Developer as of the Effective Date, the Developer shall use its best efforts to impose such Add-On PIF on such retail sales occurring on any such Property, subject to the consent of the owners of such Property. Except as provided herein, all property under the Developer’s control as of the Effective Date shall be made subject to the Add- On PIF, and any property within the Project acquired by the Developer subsequent to the Effective Date shall become subject to this requirement. This requirement shall not apply to those portions of the Property or later acquired property governed by existing leases, until the expiration or termination of said existing leases, provided that Developer shall use commercially reasonable efforts to obtain consent from the retailers who are parties to such leases to become subject to the same. The Add-On PIF shall be imposed only for so long as the District Bonds are outstanding. So long as the District Bonds are outstanding, the Developer covenants to cause all Add-On PIF Revenues to be remitted to the District Bond Trustee and such Add-On PIF Revenues shall be pledged to the payment of the District Bonds. To the extent that the Add-On PIF is imposed prior to the initial issuance of the District Bonds, the Developer covenants to cause all Add-On PIF Revenues to be held in a trust account and remitted to the District Bond Trustee upon the initial issuance of the District Bonds. The Developer agrees that it shall be responsible 10 for enforcing the placard requirements and for the implementation of the Add-On PIF with the retailers in the Project. (b) The Add-On PIF shall be imposed and collected as required by this section through the PIF Covenant. The PIF Covenant shall provide that during the term that the Add-On PIF is to be imposed and collected under this Agreement, the PIF Covenant may not be amended, modified, waived or terminated in any manner inconsistent with the terms of this Agreement without the City’s prior written consent. The PIF Covenant shall be reviewed by the City Attorney to determine that the PIF Covenant satisfies the applicable requirements of this Agreement. The City Attorney shall have twenty-one (21) days after its submittal to the City to review and provide comments in writing to the Developer with regard to the same. In the event the City Attorney’s written approval or disapproval is not provided to the Developer within such period, the PIF Covenant shall be deemed approved by the City. Upon approval and in connection with the closing of the construction loan referenced in Section 3.1(b)(2), the Developer shall record the PIF Covenant with the Larimer County Clerk and Recorder to encumber the Property as provided in this section and the PIF Covenant so recorded shall be prior to all liens, except liens for property taxes. 8. AMENDMENT TO SECTION 4.8. Section 4.8 of the Agreement is hereby amended to read as follows: 4.8 Access to Property. Developer will make arrangements for representatives of the City, including elected officials and staff, and the public, to participate in regular tours of the Property during construction, which tours shall be conducted no less frequently than once per month. Additionally, Developer will permit representatives of the City and the Authority access to the Property and the Project at reasonable times during regular business hours and with prior notice as necessary for the purpose of carrying out or determining compliance with the Agreement, the Urban Renewal Plan, or any City code or ordinance, including, without limitation, inspection of any work being conducted. No compensation will be payable for such access. The City and the Authority, as applicable, agree to restore the Property and any component of the Project to its condition prior to any tests or inspections made by the City and further agree that they shall be responsible for any damage that results from the City or the Authority, as applicable, accessing the Property pursuant to their respective rights under this Agreement, to the extent permitted by law and, in the case of the City, subject to annual appropriation of funds by the City Council, in its sole discretion. 11 9. AMENDMENT TO SECTION 5.1. Section 5.1 of the Agreement is hereby amended to read as follows: 5.1 Compliance with Service Plan and Applicable Law. At all times the District will comply with the requirements of the Service Plan as it may be amended from time to time. The District further agrees that it will not make any material modification to the Service Plan without first obtaining the City Council’s approval of that modification, as required in CRS Section 32-1- 207. For purposes of this Agreement, a “material modification” shall include, without limitation, any increase in the “Maximum Debt Authorization,” “Maximum Debt Maturity Term” or in the “Maximum Debt Service Mill Levy,” as these terms are defined in the Service Plan. The District’s failure to obtain the City Council’s approval shall be deemed an Event of Default under Sections 18 and 19 hereof. To the extent authorized by its Service Plan, the District may design, construct, finance, own, acquire, maintain, and operate Eligible Improvements in accordance with all applicable laws, ordinances, standards, policies, and specifications of the State of Colorado, the City, and any other entity with jurisdiction. The City and the District agree that this First Amendment shall not constitute a material modification to the Service Plan and shall be incorporated into the definition of “Redevelopment Agreement” in the Service Plan. 10. AMENDMENT TO SECTION 25.5. Section 25.5 of the Agreement is hereby amended to read as follows: 25.5. The City Manager shall have the authority to act on behalf of the City under this Agreement and the Executive Director shall have the authority to act on behalf of the Authority under this Agreement. In exercising such authority, they each may agree to amendments to the Agreement that they, in consultation with appropriate legal counsel, determine are in the best interests of the City and Authority and do not have a significant adverse effect on the City’s or Authority’s financial interests under this Agreement, or result in a significant change to the scope or general character of the Project from that defined in this Agreement. 11. AMENDMENT TO SECTION 26. Section 26 of the Agreement is hereby amended to read as follows: 26. AMENDMENT. This Agreement may be amended only by an instrument in writing signed by all the Parties. Amendments within the authority of the City Manager and Executive Director pursuant to Section 25.5 may be entered into without action of the City Council and Authority Board of Commissioners, respectively. 12 12. VALIDITY OF REMAINING PROVISIONS. All provisions of the Redevelopment Agreement that are not expressly amended herein shall remain in full force and effect and continue to bind the parties thereto. IN WITNESS WHEREOF, this Amendment is executed by the Parties as of May __, 2014. FORT COLLINS URBAN RENEWAL AUTHORITY _____________________________________ Gerry Horak, Vice Chairperson ATTEST: _____________________________ Darin Atteberry, Executive Director Notice Address: Fort Collins Urban Renewal Authority 300 LaPorte Avenue P.O. Box 580 Fort Collins, CO 80522 Attention: Darin Atteberry, Executive Director Email: datteberry@fcgov.com 13 CITY OF FORT COLLINS, COLORADO By: Gerry Horak, Mayor Pro Tem (SEAL) ATTEST: _______________________ Wanda Nelson, City Clerk APPROVED AS TO FORM _______________________ Carrie Mineart Daggett, Deputy City Attorney Notice Address: City of Fort Collins 300 LaPorte Avenue P.O. Box 580 Fort Collins, Colorado 80522 Attention: Carrie Mineart Daggett, Esq., Deputy City Attorney Email: cdaggett@fcgov.com 14 FOOTHILLS METROPOLITAN DISTRICT _________________________________ ATTEST: ________________________, President _____________________________ Secretary Notice Address: c/o White, Bear and Ankele, P.C. The Streets at Southglenn 2154 E. Commons Avenue, Suite 2000 Centennial, CO 80122 Attention: Kristen Bear Email: kbear@wbapc.com 15 WALTON FOOTHILLS HOLDINGS VI, L.L.C., a Delaware limited liability company By: Foothills Alberta Management, LLC, a Colorado limited liability company Its: Authorized Agent By: ____________________________ Donald G. Provost Its: Manager Notice Address: Walton Foothills Holdings VI, L.L.C. 5750 DTC Pkwy, Suite 210 Greenwood Village, CO 80111 Attention: Donald G. Provost Email: dgp@albdev.com With a copy to: Brownstein Hyatt Farber Schreck, LLP 410 Seventeenth Street, Suite 2200 Denver, CO 80202 Attention: Carolynne C. White, Esq. Email: cwhite@bhfs.com