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HomeMy WebLinkAboutAgenda - Mail Packet - 02/04/2025 - Council Finance Committee Agenda – February 6, 2025Agenda Council Finance Committee February 6, 2025 - 4:00 - 6:00 pm City Hall - CIC Conf. Room In person with Remote Participation Available via Teams Join the meeting now Meeting ID: 247 116 340 034 Upon request, the City of Fort Collins will provide language access services for individuals who have limited English proficiency, or auxiliary aids and services for individuals with disabilities, to access City services, programs and activities. Contact 970.221.6515 (V/TDD: Dial 711 for Relay Colorado) for assistance. Please provide advance notice. Requests for interpretation at a meeting should be made by noon the day before. A)Call Meeting to Order B)Roll Call C)Approval of Minutes from January 2, 2025 D)Foothills Metro District Josh Birks 45 minutes (20 mins. presentation / 25 mins. discussion) Foothills Mall Metro District Amendment – Amendments to the Foothills Mall metro district would allow bond refunding, leveraging outside revenue, and extending borrowing capacity to support the proposed project without altering the redevelopment agreement E)College & Trilby Dana Hornkohl 20 minutes (10 mins. presentation / 10 mins. discussion) Monica Martinez A request for a supplemental appropriation for the final construction package for the College and Trilby Intersection Improvements project. The request comes after a supplemental appropriation last year Ordinance No. 113, 2024) that was thought to be the final finding needed to complete the project." F)SE Community Center Dean Klingner 45 minutes LeAnn Williams Discussion and preview prior to Council Work Sessions in February and April. Capital project costs estimates and potential scenarios for funding will be presented along with preliminary Operations, Maintenance and Asset replacement costs G)Other Business H)Adjournment Next Scheduled Committee Meeting: March 6th, 2025 Page 1 of 134 Page 2 of 134 Council Finance Committee 2025 Agenda Planning Calendar Revised 01/13/25 ck February 6th 2025 Foothills Metro District Foothills Mall Metro District Amendment – Amendments to the Foothills Mall metro district would allow bond refunding, leveraging outside revenue, and extending borrowing capacity to support the proposed project without altering the redevelopment agreement. 45 mins Josh Birks A request for a supplemental appropriation for the final construction package for the College and Trilby Intersection Improvements project. The request comes after a supplemental appropriation last year Ordinance No. 113, 2024) that was thought to be the 20 mins Dana Hornkohl Monica Martinez Discussion and preview prior to Council Work Sessions in February and April. Capital project costs estimates and potential scenarios for funding will be presented along with preliminary Operations, 45 mins Dean Klingner LeAnn Williams March 6th 2025 CCIP: Affordable Housing Revolving Loan Fund 30 mins Sylvia Tatman- CCIP Updates 40 mins Joe Wimmer 2025 Reappropriation Ordnance Lawrence 2023 Audit Report – Staff Correction Plan Randy Bailey DDA IGA Matt Robenalt April 3rd 2025 Evaluation of Alternative Budget Methodologies Rupa / Lawrence Future Topics E. Mulberry Threshold Analysis Fleet Management Policies and Practices 2025 Annual Adjustment Ordinance (September) 2026 Budget Revisions (September) Budget Revision Process for 2026 Budget Lawrence (spring / summer) Page 3 of 134 Page 4 of 134 Finance Administration 215 N. Mason nd Floor Fort Collins, CO 80522 970.221.6788 970.221.6782 - fax fcgov.com Council Finance Committee Hybrid Meeting CIC Room / Teams January 2, 2025 4:00 - 6:00 pm Council Attendees: Mayor Arndt, Emily Francis, Kelly Ohlson Staff: Tyler Marr, Gretchen Stanford, Denzel Maxwell, Dianne Criswell, Ginny Sawyer, Terri Runyan, Max Valadez, Drew Brooks, Joe Wimmer, Randy Bailey, Trevor Nash, Monica Martinez, Spencer Smith, Dana Hornkohl, Josh Birks, Victoria Shaw, Joe Wimmer, Zack Mozer, Josh Birks, Carolyn Koontz Other: Kevin Jones, Chamber of Commerce Meeting called to order at 4:00 pm Approval of minutes from the December 5, 2024, Council Finance Committee meeting. Motion made to approve by Kelly Ohlson and seconded by Emily Francis. Approved via roll call. A. Bloom Filing One Transportation Capital Expansion Fee Major Reimbursement Dana Hornkohl, Director, Civil Engineering Monica Martinez, Planning Development & Transportation Finance Manager Josh Birks, Deputy Director, Sustainability Services EXECUTIVE SUMMARY The Bloom Filing One development (“Bloom”) is located on the north side of Mulberry Street, west of Greenfields Drive. Bloom’s metro district has funded street improvements to Greenfields Drive, International Boulevard, Sykes Drive, Donella Drive, and Delozier Road to City standards as part of Bloom’s development plans and development agreement for and permitted for construction under Bloom’s Development Construction Permit. Per Section 24-112 of the City Code, these improvements are eligible for reimbursement from Transportation Capital Expansion Fee (TCEF) funds for the oversized, non-local portion for construction and right-of-way dedication. Staff is recommending appropriations totaling $2,069,417 from TCEF funds. This total appropriation of $2,069,417 includes the cost of parkway (landscaping and irrigation) of Greenfields Drive and International Boulevard, which has not been fully constructed and is planned to be completed in summer of 2025. This cost was agreed to by Staff to be $44,249 and this amount would not be reimbursed to the metro district until the construction is completed and Staff has provided acceptance of the same. Page 5 of 134 GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED Do Finance Committee members support an off-cycle appropriation of Transportation Capital Expansion Fee fund reserves to reimburse the Bloom’s metro district for its construction of Greenfields Drive, International Boulevard, Sykes Drive, Donella Drive, and Delozier Road? BACKGROUND/DISCUSSION TCEF Program The TCEF Program (formerly Street Oversizing), instituted by ordinance in 1979, was established to manage the construction of new arterial and collector streets, and is an “Impact Fee” funded program. The TCEF Program determines and collects impact fees from development and redevelopment projects. The collection of these impact fees contributes funding for growth’s related share towards City Capital Projects, including the City’s Active Modes Plan, and reimburses development for constructing roadway improvements above the local street access standards. Section 24-112 of the City Code allows for reimbursement for the construction of collector and arterial streets. Bloom Filing One is a development on the north side of Mulberry Street and west of Greenfields Drive, directly east of the East Ridge/Mosaic development. This reimbursement is for the construction above the local street access standards of Greenfields Drive (2-lane arterial), International Boulevard (2-lane arterial), Sykes Drive collector), Donella Drive (collector), and Delozier Road (collector) as part of Bloom Filing One. As part of Bloom’s Filing One development agreement, the developer or its metro district (whichever party pays for the work) is eligible for reimbursement. Both the Bloom developer and Bloom’s Metro District agree that the Bloom Metro District as the entity that funded the improvements is entitled to this reimbursement. Portions of roadway, landscaping, and sidewalk for Greenfields Drive and International Boulevard, and portions of roadway for Sykes Drive, Donella Drive, and Delozier Road are eligible for reimbursement depicted in Attachment 1 “Location of Improvements Constructed” and itemized between City (TCEF) and local responsibility in Attachment 2 “Final Bid Tab of Quantities and Total Cost for Improvements”. Also included as part of the eligible reimbursement is the land value for right-of-way dedication beyond the local street access standards. Staff has reviewed the documentation and agrees that the requested reimbursement meets the requirements under City Code Section 24-112 for appropriation from TCEF funds. There are presently adequate funds in TCEF to reimburse the metro district and Staff recommends reimbursement in the amount of $2,069,417. While this reimbursement is considered routine as part of the Code obligations under the TCEF Program, this request is coming before Council Finance Committee because of the large dollar amount outside of the typical 2- year budgeting process. TCEF reimbursements were formerly anticipated and appropriated through the 2-year budgeting process. As part of the process improvements identified first in the 2021 budget, the TCEF Program now categorizes TCEF reimbursements as “Major” and “Minor” reimbursements, with “Major” developer reimbursements brought to Council individually rather than predicting what reimbursements are needed on a 2- year basis. This proposed reimbursement is the fourth request under this process with Council Finance Committee having reviewed Northfield in 2022, Waterfield in 2023, and Water’s Edge in 2024. As part of Council Finance Committee’s input for both Northfield and Water’s Edge, Council Finance Committee supported TCEF reimbursing these developers instead of their respective metro districts reimbursing them. Both the Northfield and Water’s Edge developers provided affidavits from their respective metro districts committing that their Page 6 of 134 metro districts would not reimburse them, meaning that both Northfield and Water’s Edge would not “double dip” and be reimbursed twice for its costs. (Waterfield does not have a metro district.) Similarly to Northfield and Water’s Edge, Bloom has metro districts that were established with City Council approving the consolidated service plan for Mulberry Metropolitan Districts Nos. 1-6 by adoption of Resolution 2019-050 on April 16, 2019. Unlike Northfield and Water’s Edge, it is not the developer of Bloom that is seeking reimbursement, it is the metro district seeking reimbursement as the entity that funded the improvements. By reimbursing the metro district directly, there is not a similar concern that existed with both the Northfield and Water’s Edge developers being potentially reimbursed from both their metro districts and TCEF. DISCUSSION / NEXT STEPS; GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED Do Finance Committee members support an off-cycle appropriation of Transportation Capital Expansion Fee fund reserves to reimburse the Bloom’s metro district for its construction of Greenfields Drive, International Boulevard, Sykes Drive, Donella Drive, and Delozier Road? 2,069,417 is the full TCEF appropriation Emily Francis; what is the timeline for the rest of the bike lanes? only on half – is that normal? Tyler Marr; it is normal for a developer to do part and then finish later – we have different property owners along the roadway Kelly Ohlson; regarding the ‘double dipping’ – seemed to come as a surprise – someone was going to check to see but the players have now changed. Still going to follow up - I don’t believe in metro districts for residential developments. (referenced articles from The Denver Post regarding Metro Districts from a few years ago). If I buy in to that development, will I know where my Metro District dollars (almost double property taxes) are going? Who is paying for the collectors and the arterials? Josh Birks; what extra taxes are paying for – service plan – requires that there be disclosure – the process leading up to buying a home when the Metro District organization documents must be made available for home buyers. They would need to go through that process the same way as for reading their HOA documents. It is fully transparent in those documents as to what things will be paid for. It will require a buyer to do a little work to find that, but it is made available to them as part of the homebuying process. Many metro districts also provide web sites where the try to translate those documents into a more user-friendly format. It is all discoverable. Kelly Ohlson; is this process cleaner now and not prone to abuse? Josh Birks; the process of reimbursing the TCEF dollars to the Metro District is cleaner than reimbursing TCEF dollars to the developer. Often, the Metro District is the entity that is providing the funding to build the streets, so it makes sense for them to receive the reimbursement and transfer that on to the developer. This path doesn’t allow for the double reimbursement to happen. Page 7 of 134 Slide #4 - How are TCEF Fees Used? (see above) Kelly Ohlson; overall and in the future, why doesn’t the developer have to at least pay 50% - it looks like the development is creating the need for the collector. Dana Hornkohl; why the collector split is what it is - some communities do not reimburse for collectors. Emily Francis; what happens if we say they are NOT eligible? Dana Hornkohl; the ordinance allows for Council to make the decision to not reimburse. Tyler Marr; we would probably risk the development builder not building these oversized streets. Emily Francis; what is the oversizing? Dana Hornkohl; it is often the bike lane(s), sidewalks to a specific width and the buffering space to accommodate on street parking if needed and the additional width for capacity that TCEF pays for the new street and the city would be responsible. It is looking at the Master Street Plan and the traffic impact – as part of the development review process – to look at those streets now as opposed to the future - it is cheaper to right size those streets now instead of later. Only for the oversizing of the vehicular capacity and the active modes – bike lanes, etc. Kelly 0hlson; just to be clear – the developer is responsible for a decent size sidewalk and the bike lane. There is no oversizing to those. Page 8 of 134 Dana Hornkohl; there can be additional sidewalk width and there can be additional buffer depending on what the traffic impact analysis indicates. Most of the additional capacity is for vehicles. Tyler Marr; I think Kelly Ohlson’s question is very interesting around collectors versus arterials. Kelly Ohlson; more of a fairness question Mayor Arndt; with a deal like this, what percentage of the TCEF are we reimbursing? They pay TCEF fees and then if they build above and beyond and then we reimburse them. Dana Hornkohl; I don’t know that answer is for Bloom specifically, but I will find out and circle back. Mayor Arndt; the TCEF fees that were proposed and then we were like, no, stay with inflation. Just curious about how it works. I am fine with this today as this seems to be a pattern and standard procedure. I would be willing to think about how we go forward in this area. Monica Martinez; it would be a larger percentage now, because construction costs have gone up so much and we haven’t been increasing to match those necessarily. This is a really saliant point for TCEF specifically, if we don’t increase in tandem with what we anticipate actual costs to be, we are more likely to run ourselves in a situation where we will have to ask ourselves will we are able to reimburse. Mayor Arndt; then in a way we are subsidizing that way. Kelly Ohlson; if everyone got reimbursed 100% then you don’t do the other things as the whole idea is to create this pot of money that goes into some other things like new bike lanes. It would be nice when we review these to know what percentage of the fees someone paid in that they are getting reimbursed. That should be standard. Tyler Marr; I think we can pull examples of what TCEF paid for in a development and what the development holistically paid for TCEF fees. I do think it is a more of a pay as you go system. The fees we are likely appropriating in this instance were probably paid by previous developments. My hunch is that Bloom has paid very little in TCEF to date. Kelly Ohlson; it would be great if someone could explain this to us in a one or two pager. B. West Elizabeth Matching Funds Spencer Smith, P.E., Engineering – Special Projects Engineer Monica Martinez, Planning Development & Transportation Finance Manager SUBJECT FOR DISCUSSION West Elizabeth Corridor Final Design – Capital Investment Grant (CIG) Project Development Funds and Local Match Appropriation EXECUTIVE SUMMARY The West Elizabeth travel corridor is currently the highest priority pedestrian/alternative mode corridor for improvement in the City and was highlighted in City Plan and the Transit Master Plan. Page 9 of 134 Additional design/project development funds in the amount of $5.52M are being requested for advancing design to 100% for the entire corridor, necessary scope additions and design changes such as protected bike/ped infrastructure, BRT routing revisions and Right-of-Way services. The appropriation would follow the same minimum grant/local match ratio of 80/20 that would apply to the Small Starts grant. The local funding source identified for the local match is the “2050 tax”. Details of the amounts requested for grant fund and local match fund appropriation are included in the Background/Discussion section of this AIS. GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED Is Council Finance Committee supportive of an out of cycle supplemental appropriation of Capital Investment Grant (CIG) Project Development funds and the required local match for completion of 100% design for the West Elizabeth Enhanced Travel Corridor & Right of Way Services? BACKGROUND/DISCUSSION Grant Funding Background The City has been awarded the following grants for design and construction: 1.5M - MMOF (Multi-Modal Options Funding) o 30% design (COMPLETED) 2.5M - MMOF (Multi-Modal Options Funding) o Final design (ONGOING) 10.7M RAISE (Rebuilding American Infrastructure w/ Sustainability and Equity) o Construction of Foothills Transit Station and Roundabout (Overland/Elizabeth) West Elizabeth Corridor Project Status With the Foothills Transit Station and Overland/West Elizabeth roundabout construction funded by the RAISE grant, those elements were removed from the City’s most recent Small Starts grant project rating submittal. Removing those elements of the corridor from the Small Starts project scope should improve the project rating scores and the City’s chances of being recommended for Small Starts funding. Those scope items that were removed from the Small Starts application are no longer eligible for CIG funding, which applies only to the SmalStarts scope. Several of the items discussed in the following paragraphs are related to the RAISE scope and the funding for those items is being requested as local funds and not CIG grant funds. 60% Design – Completed June 2024 100% Design of RAISE scope – Fall 2025 100% Design of CIG corridor –Fall 2026 Additional Funding Request Details The amount budgeted for the final design of the W. Elizabeth BRT Corridor was $2,500,000, which was estimated during 30% design. During the 60% design phase, several scope additions were identified that were not include in the final design budget initially. Those additional scope items include the Transit Maintenance Facility Expansion, EV charging infrastructure, driver restroom facility and cathodic protection relocation designs at the Foothills Transit Station, street lighting design on CSU’s main campus, transit technology CDOT approval process, CLOMR (Conditional Letter of Map Revision), Laurel and Meldrum intersection improvements and BRT routing optimization. The total estimated cost of these new scope additions is $1,750,000. There were also requested scope additions Page 10 of 134 focused on protected infrastructure that were not anticipated during the 30% design, such as a protected roundabout at Overland Trail and W. Elizabeth, protected intersections and raised protected bike lanes. The prioritization of the protected infrastructure came from City and CSU leadership and staff who had attended the ThinkBike Workshop presented by the Dutch Cycling Assembly. As the design progresses to completion, funding will be needed to prepare for Right-of-Way acquisition for the corridor. Right-of-Way services has been estimated at $2,020,000. Additional design funding in the amount of $3,500,000 is being requested to finalize plans and bid documents to 100% for the entire corridor, BRT corridor routing revision (to maximize ridership for Small Starts grant project rating). Right-of-Way services fees are also being requested as part of this appropriation. The following table provides a summary of the scope items and estimated costs. Item Amount The requested funding breakdown is as follows: Funding Amount Supplemental Appropriation $5,520,000 Staff is recommending appropriation of the City’s final design local match for several reasons: The project funds are highly leveraged in that CSU has contributed significant funding to the project and the City has been awarded a RAISE grant ($10.7M) for construction of the Foothills Transit Station and Overland/W. Elizabeth roundabout. Having a completed final design and this project at a “shovel ready” status could help secure construction funding. In line with guiding themes and principles of the City Strategic Plan: o Multimodal Transportation & Public Transit o Equity, Inclusion and Diversity o Environmental Sustainability DISCUSSION / NEXT STEPS; Page 11 of 134 GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED Is Council Finance Committee supportive of an out of cycle supplemental appropriation of Capital Investment Grant (CIG) Project Development funds and the required local match for completion of 100% design for the West Elizabeth Enhanced Travel Corridor & Right of Way Services? Mayor Arndt; I think I need to recuse myself from this topic as we just closed on a property on West Elizabeth. I haven’t checked with the City Attorney yet but would rather be safe than sorry. ACTION ITEM Kelly Ohlson; could we get something in writing of what our best estimates are? The total cost of this project to the best of our ability and as part of that, who has already and how much is left and who is going to pay for that the federal government, state government or us. I am going to support this. Spencer Smith; are you talking about the construction piece or the whole thing? Kelly Ohlson; the whole thing. I went along with Max because it was important to a lot of people. I had questions about the long-term cost and the direct costs. Are we ever planning on doing an analysis of how it has worked? Tyler Marr; I think we have that in buckets for example, ridership both pre and post pandemic. Then there is the question of did we incentivize what we wanted to through construction alone? I don’t think I have seen this in a holistic fashion, but I think we can pull that together. Kelly Ohlson; I would like to see the final Max cost when that is available. I am supportive of this but wondering why we are paying for lights on the CSU campus. Tyler Marr; those conversations remain on going with CSU leadership and management around how we want to split both operations and potential local match. I think we are making progress on that. Emily Francis; I am supportive but have a couple questions; What is a Capital Investment Grant? Monica Martinez; they have different grant types; Capital Improvement Grant (CIG) is the type of grant we would be eligible for due to our size as an organization. Basically, we have to apply for the CIG funds which is where we would get the largest chunk of our grant funding. The FTA did come back to us about a year and a half ago and said we had $8M and we know you are still in the application process, but we would like to give this to you. We have a portion of the grant funding before it is approved. Emily Francis; is the EV charging design for buses only or also for cars? Spencer Smith; the charging is just for the buses - on route charging Emily Francis; would the restrooms be public or just for drivers? Spencer Smith; the restrooms would be just for the drivers. Kelly Ohlson; the bathroom thing is new? Page 12 of 134 Spencer Smith; it didn’t get captured on the 30% design but was identified as we came to 60% design. Emily Francis; I took a tour, and the original question was whether it would just be a turnaround for the buses or an actual stop for the drivers. OTHER BUSINESS; Gretchen Stanford; just wanted to get come clarity around follow up memos for Council Finance. Would you like to receive those as part of the regular Thursday packet or separately? Kelly Ohlson; I would prefer a stand-alone memo, but I don’t care when we get them. Meeting adjourned at 4:51 pm Page 13 of 134 Page 14 of 134 COUNCIL FINANCE COMMITTEE AGENDA ITEM SUMMARY Staff: Josh Birks, Deputy Director, Sustainability Services, & Acting Executive Director, Fort Collins Urban Renewal Authority (FCURA); Andy Smith, Redevelopment Manager Date: February 6, 2025 SUBJECT FOR DISCUSSION Proposed Amendment to the Service Plan for the Foothills Metropolitan District EXECUTIVE SUMMARY The City Council approved the Foothills Metropolitan District (the “District”) on May 7, 2013 Resolution No. 2013-044). The District was organized to redevelop the then existing Foothills Mall. Since the District’s formation and redevelopment, some of the planned activation has been successful. However, several factors have affected the commercial leasing of all property, which has impacted the revenues dedicated for debt service payment. To address the underperforming aspects, MXD Fort Collins, LLC (the “Current Developer”) is currently designing a new redevelopment plan. The First Amendment supports this new approach to redevelopment by: 1) Increasing the maximum amount of debt the District can have outstanding. 2) Extending the length of the debt the District is allowed to incur and clarifying refunding. 3) Make other changes to ensure consistency with the new redevelopment plan. GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED 1) Does the Committee have any additional questions not answered by the materials provided? Or require any additional information to evaluate the proposed amendment? 2) Does the Committee support sending the proposed First Amendment to the City Council for consideration? BACKGROUND/DISCUSSION History Prior to redevelopment, the owner of Foothills Mall – Alberta Development Partners, in partnership with Walton Street Capital (the “Original Developer”) - requested the formation of Page 15 of 134 a Metropolitan Districts as allowed by Title 32 of the Colorado Revised Statues. On May 7, 2013, Council approved, by Resolution 2013-44, an Amended and Restated Service Plan for Foothills Metropolitan District (the “District”) to operationalize significant components of the Redevelopment and Reimbursement Agreement (the “Agreement”) between the City of Fort Collins (the “City”), Fort Collins Urban Renewal Authority, Walton Foothills Holdings VI, LLC and the District. The Original Developers undertook a comprehensive redevelopment of the Foothills Fashion Mall (the “Original Project”). The Original Project included mixed use redevelopment with a commercial/retail component, a commercial parking structure and 402 multi-family dwelling units on 76.3 acres. Construction of the Project was completed in 2016. Previous Public Finance Package The original redevelopment effort was supported by a bond issued by the District which facilitated $53 million of net bond proceeds to fund public infrastructure improvements, the Foothills Mall Activity Center, and an underpass beneath College Avenue connecting the Original Project to the MAX Bus Rapid Transit. The bond was supported by a public finance package that included five revenue sources: (a) Metro District Capital Mills; (b) Metro District Specific Ownership Tax; (c) Property Tax Increment; (d) a Public Improvement Fee; and (e) Sales Tax Increment. All revenues were pledged to the District for the duration of the tax increment collection period 2014 to 2038) to support repayment of the bond. The pledge of the sales tax revenue was intended to support the bond debt service only if needed and to fill a supplemental reserve account required by bond terms. Any pledged sales tax increment revenue more than that commitment was to be remitted back to the City. Currently, the City has not received any excess sales tax increment revenue. Current Situation Since its completion, the Original Project has been able to consistently lease out the retail shops along College Avenue at approximately 90 percent occupancy. However, the interior portion of the property – the enclosed retail shops – have struggled to achieve similarly high rates of occupancy with only 49 percent occupancy today. Further, since 2016, there have been international and national trends that have impacted consumer and other market behaviors within the bounds of the Current Project, including retail consolidation, the 2020 COVID pandemic, rising construction costs, increasing housing costs. These international and national trends are major considerations that factor into renewed investment in the site. In the near term, activities within Original Project are not generating robust tax and increment revenues. Presently, the pledged revenues, all together, are just sufficient for repayment of annual debt service. The Current Developer’s bond underwriter’s forecast indicates that pledged revenues may not be sufficient for annual debt service payments sometime in calendar year 2028. To address a potential insufficiency of revenues under the present financing structure, the Current Developer is proposing changes necessary to refinance the debt. To accomplish this, the existing principal balance of the original bonds, approximately $62 million, Page 16 of 134 would be refunded. Then, to align revenues with the debt obligation, the Current Developer is requesting the ability to issue new bonds based on revised and to pledge new revenue sources to support a second approach at redevelopment. PROPOSED AMENDMENT The proposed First Amendment to the Amended and Restated Service Plan for the Foothills Metropolitan District (the “Amendment”) changes several aspects of the Service Plan. The first set of proposed changes occurs in Section II of the Service Plan (Definitions) and includes: Add-On PIF Revenues – Amends the definition (“Add-On PIF Revenues”) by adding the following in redlines: “has the same meaning as in the Redevelopment Agreement, subject to adjustment as to amount as provided in the PIF Covenant. Throughout the term of the Redevelopment Agreement, the amount of the Add-On PIF Revenue shall not be reduced below 1.00%.” This change enables the Current Developer to adjust the PIF amount to raise additional revenue to support the District’s ability take on expanded debt. The Current Developer plans to increase the total Add-On PIF Revenue to 1.25%. Named Developer – Changes the named developer from Walton Foothills Holding VI, LLC to MXD Fort Collins, LLC, and from a Colorado limited liability company to a Delaware limited liability company. This change updates the Service Plan to reflect the Current Developer/property owner. Eligible Improvements – Expands the list of improvements eligible to be funded by the District to include those described in Attachment 1 to this Amendment. With some additional contingency making the total eligible expenditure $75 million. The original list of eligible improvements remains intact as they were funded with the Foothills Mall Fund. This change increases the value of the eligible improvements from the original $53 million to approximately $128 million. Financial Plan – Updates the definition to reflect the Financial Plan attached to the Amendment as Attachment 2 rather than the Financial Plan attached to the original District Service Plan. As the Financial Plan describes how the Eligible Improvements are to be financed and how the debt is expected to be incurred, it requires updating based on new revenue sources and other changes. This change swaps out the old Financial Plan for a revised plan based on the new revenue and debt anticipated by the Current Developer. The rest of the proposed changes to the District’s Service Plan occur in Section VI (Financial Plan) and only the stated aspects of this section change the rest remain in effect as written. The changes are intended to enable the Current Developer to ask the District to incur additional debt enabling it to finance the updated list of Eligible Improvements. The ability to incur additional debt is created by the following changes (summarized in Table 1, below): Maximum Debt Authorization – Increases the previous amount of $72.95 million to 166.00 million. This change enables the District to incur additional debt generating Page 17 of 134 approximately $75 million in net new proceeds to fund Eligible Improvements. The net new proceeds number exceeds the current estimated cost of the Eligible Improvements to provide cushion for interest rate fluctuations, reserve fund needs, project delays, and unforeseen cost overruns. Total & Annual Net Debt Service – Increases the previous amount from $180.00 million to 350.00 million. Net Debt Service is the sum of all principal and interest payments on the debt. Thus, an increase in the Maximum Debt Authorization requires a corresponding change to both the total and annual Net Debt Service amounts. This change supports the District’s ability to incur additional debt to fund additional Eligible Improvements as part of the proposed redevelopment. Maximum Debt Maturity Term – Increases the previous maximum term from twenty-five 25) to forty (40) years from the date of issuance of the debt. This change extends the length of the debt incurred by the District. Allowing the Debt Service Mill Levy of fifty (50) mills to be leveraged over a longer period resulting in additional revenue and debt expense. Couple this change with the proposed increase in the Add-On PIF and together they create the revenue necessary to support additional debt. Table 1 Amendments to Section VI – Financial Plan Item Previous Amended Maximum Debt Authorization Total Net Debt Service Maximum Debt Maturity Term Impact on Redevelopment and Reimbursement Agreement The Amendment does change the commitments of the Fort Collins Urban Renewal Authority the “Authority”) under the Agreement, nor does it necessitate an amendment or modification of the Urban Renewal Plan. Corey Hoffman, of Hoffmann, Parker, Wilson & Carberry, P.C., outside legal counsel to the Authority has reviewed the proposed service plan amendment, Agreement, and Urban Renewal Plan. Additionally, he reviewed a letter submitted by the Current Developer’s legal counsel regarding the legal basis for the proposed amendment under the existing Agreement and Urban Renewal Plan. It is his conclusion, that neither the Agreement nor the Urban Renewal Plan need amendment or modification because of the proposed service plan amendment. A letter of his legal opinion will be included with the materials when the Amendment is presented to City Council for consideration. Therefore, for the Amendment to be effective the required actions are limited to Council’s consideration alone. Furthermore, the purpose of the Urban Renewal Plan – the remediation of blight and the prevention of its further spread – are supported by the Current Developer’s plans. Additional blight conditions have arisen since the Original Project, namely the vacancy of the former Macy’s building. Also, the proposed plans revitalize the site by shifting from an outmoded from Page 18 of 134 of development – enclosed retail space – to a more flexible and viable form of development. Therefore, both the Amendment and the proposed plans for the site are consistent with the fundamental mission of the Authority and the Urban Renewal Plan. IMPACT ON THE CITY’S FINANCES When City and FCURA originally considered the approval of the Service Plan and associated public finance package. City staff prepared an estimate of the total amount of incremental sales tax anticipated to be invested in the project. This estimate relied on several assumptions many of which have not proven to hold true. Despite this estimate, the agreement entered by both the City and FCURA at the time pledged 100 percent of the sales tax increment associated with the then 2.25% General Fund tax rate. Please note that, while the City’s General Fund sales tax rate increased, the original rate of 2.25% that was committed to the project did not increase. In May 2013, staff estimated that the total incremental sales tax invested in the project would total approximately $8.8 million, see Table 2 below. To date, the City has contributed $3.5 million significantly below the original estimate, which may be due to several factors, including: Lower than expected financing costs – the original bond closed at 5.92%, which was lower than the rate assumption of 7.00% when estimates were developed. Higher than expected property values – Actual property values of the Original Project were assessed higher than original estimates resulting in higher-than-expected property tax revenue collections – both increment and metro district – from 2015 to 2023. Lower than expected sales tax increment revenue – Due to the market conditions described below, actual retail sales performance of the project from 2015 to 2023 came in much lower than originally estimated resulting in less sales tax increment revenue to remit to the project. Table 2 Original Sales Tax Estimates, May 2013 TOTAL 15.4 6.6 8.8 Original Assumptions To evaluate the impact on the City, the following were evaluated: (1) the impacts of the Amendment on revenues pledged to repayment of Debt through the Redevelopment and Reimbursement Agreement (the “Agreement”), and (2) the estimated sales tax “invested” towards repayment of debt because of the tax increment pledge. Page 19 of 134 Impact on the City’s Debt Obligation The Service Plan Amendment does not alter the nature of the obligation of the City to participate in the repayment of the debt. It does not change the pledged amount nor the term. The property tax increment pledge remains 100 percent until the plan area expires in 2038. Additionally, the sales tax increment remains limited to the 2.25 percent portion of the rate, excluding recent increases to the General Fund rate and all dedicated sales taxes. The pledge of sales tax also remains 100 percent of the increment until the plan expires. Therefore, the Service Plan Amendment does not change the City’s or Authority’s obligation to participate in the repayment of the debt; however, please see the below discussion on revenues. Impact on Estimated Sales Tax While the City’s obligation is not changed in the Service Plan Amendment, the estimated City sales tax revenues that will be applied towards the repayment of the project debt requires additional evaluation. Please note that the May 2013 estimates of sales tax revenue necessary to meet the City’s pledge were presented to provide context and perspective for policymakers. Widely accepted economic assumptions that were applied in 2013 did not include the subsequent structural changes in national and international retail markets, such as the growing share of retail sales by remote sellers and other global shifts in consumer behavior. The May 2013 estimates were conservative and based on general economic assumptions during the term of the debt repayment; but the estimate was not a limit on the City’s sales tax revenue obligation. The assumed early “retirement” of the sales tax increment, in whole or part, beginning in 2018 were not realized. With or without the Service Plan Amendment, the City’s pledge of its sales tax increment will extend well into the debt repayment term. The activities and properties within the District do not currently generate robust sales and property tax revenue for debt payment under the current financing structure. When actual pledge revenues are less than those forecasted, it is common to consider restructuring debt, including refunding the initial bonds and then refinancing the project. Here, refunding the initial bonds would likely increase the City revenues pledged for its sales tax increment – in part because the overall cost of financing will increase based on rate assumptions. Therefore, the City’s pledged sales tax revenues from the current agreement will likely exceed the original estimate of $8.8 million – its unclear by how much. Again, the City’s pledge will likely exceed this amount, with or without the Service Plan Amendment. We can, however, more clearly estimate the amount of City sales tax revenue necessary to meet its pledge under the proposed Amendment. Based on the Financial Plan attached to the Amendment, the estimated sales tax increment “invested” into the project is approximately 30.5 million, see Table 3 below. However, it should be noted that the same conditions apply to the sales tax pledge that applied in 2013. This estimate assumes that we can know the economic conditions for the entire term of the pledge – through 2038. Page 20 of 134 As additional context, it is important to note that the City’s sales tax increment pledge was designed to increase overall revenue to the City, both in the near and long term, from increased retail sales. Currently, it is estimated that the City will realize $78.4 million in non-pledged and base sales tax; however, if vacancy rates and other trends in the area continue, the City may not receive the estimated non-pledged sales tax receipts. The purpose served, in part, in refinancing the debt would be to increase the likelihood of continued, robust activities in this area. Table 3 Revised Sales Tax Estimates, 2025 Tax Revenue Year Est. Taxable Sales City Sales Tax Revenue @4.35%) Dedicated & Non-Pledged Taxes 2.10% rate) Pledged Sales Tax 2.25% rate) LESS: Collection Admin Fee LESS: Base Collections 2.25% rate) Pledged Increment 2.25% Rate) 2025 119.7$ 5.2$ 2.5$ 2.7$ 0.0$ 1.8$ 0.8$ 2026 75.3$ 3.3$ 1.6$ 1.7$ 0.0$ 1.8$ -$ 2027 75.3$ 3.3$ 1.6$ 1.7$ 0.0$ 1.8$ -$ 2028 164.3$ 7.1$ 3.5$ 3.7$ 0.1$ 1.8$ 1.8$ 2029-2038 Annually) 208.1$ 9.1$ 4.4$ 4.7$ 0.1$ 1.8$ 2.8$ Total 2,515.6$ 109.4$ 52.8$ 56.6$ 0.8$ 25.6$ 30.5$ METRO DISTRICT POLICY The City has an adopted policy for reviewing service plans for metropolitan districts that was originally adopted in 2008 and revised in both 2018 and 2021. The 2021 policy revisions focused on emphasizing disclosure and transparency requirements and add an evaluation points system for the public benefits provided by metropolitan districts (“Metro Districts”) serving primarily residential development. Residential Evaluation Point System The Foothills Metropolitan District was approved by Council in 2012 and later amended in 2013. The District primarily exists as a financial conduit to create public financing to offset the cost of infrastructure required by the redevelopment project. As such, its primary purpose is not to serve residential development; however, it clearly funds significant infrastructure that will support residential development. The original project included 402 multifamily units, and the current proposal will increase that number by approximately 300 units. The original District was adopted before the 2021 policy revisions. Additionally, the proposed project builds upon a previous redevelopment not starting from scratch. As such, staff does not recommend strictly enforcing the residential evaluation point system. However, the project Page 21 of 134 vision does deliver on several aspects of the residential point evaluation system. Below is an overview of the public benefits delivered by the proposed project: Environmental Sustainability Outcomes 1. Green House Gas Reduction: shifting to a walkable urban-scaled village potentially reducing reliance on the car and reducing overall greenhouse gas emissions; adaptive re-use of existing structure over demolition; focus on recycling and re-use programs. 2. Water and/or Energy Conservation: committed to LEED certification of new construction. 3. Multimodal Transportation: Strengthen pedestrian and bike connections to College Ave underpass to Max BRT; provide additional dedicated bike lanes and related bike infrastructure; provide six new “bike gardens” throughout the site; 20-30% reduction in overall surface parking. 4. Enhance Community Resiliency: Repair and improve existing Low-Impact Development and district-wide stormwater management systems; dramatically increase precent of permeable area. Smart Growth Management 1. Increase Density: Densify a designated TOD site with approximately 300 new attached housing units (range of product types: townhomes, stacked condominiums, and affordable rental); leverage existing parking structure to achieve higher densities. 2. Walkability & Pedestrian Friendliness: Remove sprawling surface parking lots that act as a barrier between the commercial core and surrounding residential areas; provide new protected pedestrian connections between commercial core and College Avenue Shops. 3. Public Space: Re-envision east plaza; provide a new flexible “band shell” adjacent to the village green to enhance opportunities for activation; remove portions of the mall roof to create more outdoor shopping experience. Strategic Priorities 1. Affordable Housing: Commitment to set aside approximately 30,000 square foot lot adjacent to the existing parking structure at no cost for a 50–60-unit affordable housing project; project can leverage the district owned garage reducing the cost to construct higher density product. 2. Attainable Housing: No deed restricted for-sale homes are proposed; however, the project is anticipated to provide a range of attached housing types at a range of price points. 3. Infill/Redevelopment: Focus on 15-minute city design; redevelopment of 62 acres in the heart of midtown; consistent with Midtown Plan (2013); served by existing infrastructure; no threat to open space, farmland, or other greenfield sites that contribute to sprawl. Page 22 of 134 ATTACHMENTS 1. Staff Presentation 2. Developer Project Overview 3. First Amendment to the Amended and Restated Service Plan for Foothills Metropolitan District Page 23 of 134 Headline Copy Goes Here Deputy Director, Sustainability Services Josh Birks Proposed Amendment to the Service Plan for the Foothills Metro District 02.06.2025 Page 24 of 134 Headline Copy GoesHereDirectionSought & Committee Questions 1.Do you have any additional questions not answered by the materials? Or require additional information to evaluate the proposed Amendment? 2.Do you support sending the proposed Amendment to City Council for consideration? 2Page25of134 Headline Copy GoesHereHistory 3 District formed May 2013 at request of the Original Developer Intended to support a comprehensive redevelopment of the site 53 million in net bond proceeds to fund: Public infrastructure improvements The Foothills Mall Activity Center An underpass connecting to the MAX Bus Rapid Transit Bond Supported by five revenue sources Metro District Capital Mills (50) Metro District Specific Ownership Tax Property Tax Increment Add-On Public Improvement Fee Revenue Sales Tax Increment Incremental revenues were pledged 100% from 2014 to 2038 Page 26 of 134 Headline Copy GoesHereCurrentSituation 4 College Avenue shops ~ 90% leased (consistent) Enclosed retail shops ~ 49% occupancy Since 2016 significant international and national trends have impacted consumer behaviors Five revenue sources currently are just sufficient for debt service Current Developer’s underwriter forecasts revenues may not be sufficient by 2028 Requesting refunding and additional debt to facilitate a renewed attempt at redevelopment and repositioning of the site Page 27 of 134 Headline Copy GoesHereProposedProject: McWhinney Representatives 5Page28of134 Headline Copy GoesHereProposedAmendment 6 Definitions: Add-On PIF Revenues – allows the Current Developer to adjust the amount to raise additional revenue; 1.0% percent floor Eligible Improvements – expands the list to include additional improvements associated with the proposed plan; total now $113 million Financial Plan – swaps for a revised plan based on the proposed development plan, revenue, and debt anticipated Financial Plan: Maximum Debt Authorization – increased to $166 million Annual & Total Net Debt Service – increased to an average of $11.5 & $350 million, respectively Maximum Debt Maturity Term – increased from 25 to 40 years Page 29 of 134 Headline Copy GoesHereImpactonUrbanRenewal Plan & Agreement 7 Reviewed by outside legal Counsel for the Authority Conclusion: Neither the Plan nor the Agreement require changes The purpose of Urban Renewal continues to be achieved: Blight Remediation: Vacant Macy’s Building Prevention: Reposition an out-of-date and underperforming retail center with additional housing and a broader mixture of uses Page 30 of 134 Headline Copy GoesHereCity/Authority Debt Obligation 8 Amendment does not alter the obligations: Property Tax Increment: Remains 100%; terminates in 2038 Sales Tax Increment: Remains 100% of the 2.25% rate; terminates in 2038; first dollars out if no longer needed for debt service Page 31 of 134 Headline Copy GoesHereEstimatedSalesTax: Original 9 Year Metro District Revenue City Sales Tax Revenue Non-Pledged Sales Tax Pledged Increment Bond Payments & Reserve Increment Returned to City City Contribution 2012 4.8 2015 2.1 5.0 5.0 2.5 4.6 - 2.5 2016 2.3 5.3 5.3 3.1 5.4 - 3.1 2017 6.5 5.4 5.4 3.2 9.7 - 3.2 2018 6.5 8.8 5.5 3.3 6.0 3.3 - 2019 6.7 9.0 5.6 3.4 5.7 3.4 - TOTAL 15.4 6.6 8.8 Original Assumptions May 2013 estimates provided context and perspective Assumed early “retirement” of sales tax increment in 2018; not realized Significant market challenges (international and national trends; consumer behavior; COVID) Despite estimate, the pledge has always been 100% of increment – 2014 to 20238 Without renewed redevelopment efforts, remains likely the pledge will exceed 2013 estimate Page 32 of 134 Headline Copy Goes Here 10 Estimated Sales Tax: Proposed Amendment Tax Revenue Year Est. Taxable Sales City Sales Tax Revenue @ 4.35%) Dedicated & Non-Pledged Taxes 2.10% rate) Pledged Sales Tax 2.25% rate) LESS: Collection Admin Fee LESS: Base Collections 2.25% rate) Pledged Increment 2.25% Rate) 2025 119.7$ 5.2$ 2.5$ 2.7$ 0.0$ 1.8$ 0.8$ 2026 75.3$ 3.3$ 1.6$ 1.7$ 0.0$ 1.8$ -$ 2027 75.3$ 3.3$ 1.6$ 1.7$ 0.0$ 1.8$ -$ 2028 164.3$ 7.1$ 3.5$ 3.7$ 0.1$ 1.8$ 1.8$ 2029-2038 Annually) 208.1$ 9.1$ 4.4$ 4.7$ 0.1$ 1.8$ 2.8$ Total 2,515.6$ 109.4$ 52.8$ 56.6$ 0.8$ 25.6$ 30.5$ Updated estimate: $30.5 Million Anticipated non-pledged & base revenues: $78.4millionPage33of134 Headline Copy GoesHereMetroDistrictPolicy 11 Staff does not recommend strictly enforcing the 2021 Metro District policy: District approved in 2013 prior policy revisions and serves primarily as a financial conduit; primary purpose is not to serve residential development Project vision delivers on several aspects of the residential point evaluation system, notably: Increased density: additional residential units Enhanced public space Affordable housing: set aside land for 50-60 affordable housing units in the project Attainable housing: no deed restrictions but pricing anticipated to provide a range of offerings included missing middle Infill/Redevelopment: 15-minute city design, 62 acres in the heart of midtown; consistent with Midtown Plan (2013) Page 34 of 134 Headline Copy GoesHereDirectionSought & Committee Questions 1.Do you have any additional questions not answered by the materials? Or require additional information to evaluate the proposed Amendment? 2.Do you support sending the proposed Amendment to City Council for consideration? 12Page35of134 FOOTHILLS REDEVELOPMENT – METRO DISTRICT SERVICE PLAN AMENDMENT REQUEST Background The prior Foothills Mall redevelopment effort completed nearly ten years ago fell short of expectations both financially and in terms of creating a vibrant community hub for Midtown While the shops along College Ave have experienced relative success and currently stand at ~90% occupancy, the interior mall represents a generic, likely unsalvageable real estate use. Without major intervention, the interior mall – which sits at 49% occupancy – will continue to deteriorate into obsolescence, not unlike similar suburban malls across the country. As part of the 2014 redevelopment effort, the developer at the time created the Foothills Metropol itan District (“the District”). Voters approved District spending of up to $600M. The gross debt cap, however, was set at $72.95M to facilitate $53M of net bond proceeds to fund solely the public improvements contemplated at the time. The bond underwriter recently retained by the Foothills Metro District forecasts that the existing bonds will go into default in 2028. As a result, the City will continue to receive no revenue beyond its share of 2015 base year property and sales taxes. Today, the City and other stakeholders have a potential second chance to make right on the promise of Midtown. After 3+ years of surveys, market research, town halls, and community outreach, McWhinney and Prism present a new vision to transform the 62 acres (consisting of both private and metro district owned parcels) from a failing, car-centric, single-use, suburban-style property to a thriving, walkable, mixed-use district that would become the undisputed new heart of Midtown. Executing on this vision will require significant new investment in horizontal and community-focused infrastructure that the project cannot support financially. This includes new streets, re-routing of utilities, creation of buildable pads for new vertical development, landscaping, programmed open space, parking enhancements and community amenities. The estimated cost of this public, metro district eligible work is ~$58M. Additionally, the existing bonds – with a current principal balance of ~$62M – must be refinanced, a challenge that has become even more significant given the dramatic increase in interest rates between today and when the McWhinney/Prism venture purchased the site in June of 2021. Page 36 of 134 The Request McWhinney/Prism are now seeking approval of an Amendment to the existing Metro District Service Plan to raise the previously imposed gross debt cap from $72.95M to $166M, an increase of $93M but still well below the $600M approved by voters. While current cost estimates contemplate approximately $59M of new public improvements, the requested increase represents a gross number, intended to provide cushion for interest, reserve funds, cost of issuance plus $75M of net new proceeds should the project be delayed and/or experience unforeseen cost overruns. Previously, McWhinney/Prism believed that the only path to generating the necessary bonding capacity was for the City to adopt a new urban renewal plan and “restart the clock” on the existing property and sales tax increment financing . Based on the latest underwriting by Wells Fargo, however, McWhinney/Prism now believe that the additional bonding capacity to 1) refinance existing bonds, and 2) provide the $75M of additional net bonding capacity can be achieved solely by extending the existing District Mill levy and the existing 1.0% add-on public improvement fee (“PIF”). The only change includes a request to increase the PIF to 1.25%. Under this scenario, the existing URA agreement remains untouched and will continue to sunset in 2038 as originally contemplated. Neither the City nor FCURA are being asked to contribute any more than they otherwise would have under existing agreements. Current Debt Cap 72,950,000 Net Proceeds 53,000,000 Requested Cap 166,000,000 Refinance existing bonds 62,700,000 Capitalized Interest 12,700,000 Reserve Fund 13,400,000 Costs of Issuance 2,200,000 Net New Proceeds 75,000,000 Total 166,000,000 Page 37 of 134 Community Benefits The new bond proceeds are critical to facilitating the vision of transforming the site into a vibrant, walkable, environmentally and economically sustainable urban-scaled neighborhood featuring the latest thinking in smart growth management. Additionally, the amended service plan would allow McWhinney/Prism to deliver on a broad range of community benefits that would not be possible otherwise. Further, as described below, the proposed project and corresponding benefits are consistent with the city’s policy objectives described in the new metro district policy adopted in 2021. Category / Sub-Category Environmental Sustainability Outcomes – USE A GRAPHIC SHOWING PERMEABLE SURFACE AREA TODAY VS PROJECT 1. Green House Gas Reductions Transform the car-centric, single-use suburban-style property into a vibrant, walkable, urban-scaled village featuring a mix of uses that will naturally promote walkability and use of other micro-modes of transportation (bike, e-bike, etc.), thereby reducing reliance on the car and reducing overall greenhouse gas emissions Focus on adaptive re-use of existing structures over demolition, only removing portions of structures needed to make room for alternative uses Where selective demolition is required, implement robust steel recycling and re-use program 2. Water and/or Energy Conservations Irrigation system will be designed for maximum water conservation including rain sensors, target hydrozones and contouring pipe layout Landscape species will be native to the area or ecological appropriate for low water consumption. An emphasis on front planting zones that are compatible for the context of the region: Urban Forest, Mountain Meadow, Wildflower Meadow, and Front Range Pollinator being examples Commit to LEED certification of new mixed-use retail/office building in the heart of the commercial area 3. Multimodal Transportation Based on survey responses, 99% of visitors to Foothills arrive by car. To change this pattern, the project will Page 38 of 134 Strengthen pedestrian and bike connections to existing College Ave underpass to Max BRT Provide dedicated bike lanes and related bike infrastructure throughout the site, connecting to existing bike network surrounding the property Provide six new “bike gardens” strategically located throughout the site Replace sprawling surface parking in NE section of the site surrounding Macy’s with new uses = 20%-30% reduction in overall surface parking 4. Enhance Community Resiliency Repair existing LID and district-wide stormwater management systems Re-wild” the site… dramatically increase percent of permeable area, removing acres of impermeable roofing and surface parking; to be replaced with acres of new landscaped open space, community gathering areas and native planting Promote environmental stewardship and healthy living through integrated landscape design and interactive learning opportunities and play areas 5. Increase Renewable Energy Capacity District-wide systems not practical given existing improvements Critical Public Infrastructure 1. Within District Area Build new streets/reconfigure existing streets to increase access through the site Re-route existing/provide new utilities Provide pads for new uses, and create a more permeable, urban-scaled block experience Nearly triple amount of outdoor open space for both active and passive uses Upgrade public parking structure, including new vertical circulation, EV chargers and enhanced pedestrian connections Re-organize/re-stripe surface parking with 90-degree parking stalls to create more logical parking experience Provide alleys and internal landscaping for alley-loaded product in the residential district Provide funding to renovate the exterior of the Foothills Activity Center (“FAC”), which is currently buried within the Macy’s building; following demolition of the Macy’s building and NE section of the mall, the FAC will be free-standing with improved visibility and access Page 39 of 134 2. Adjacent to District Area • Allowance for stronger pedestrian connection to Marriott Hotel Smart Growth Management 1. Increase density Densify a designated TOD site with ~300 new attached housing units featuring a wide range of product types, including townhomes, stacked condominiums and affordable rental housing Existence of under-utilized district-owned parking structure allows for greater density by reducing amount of on-site parking necessary to serve new office and residential uses 2. Walkability & Pedestrian Friendliness Dramatically increase walkability and pedestrian infrastructure, prioritizing the pedestrian experience over the car: Introduce mix of uses, co-locating jobs, housing, retail, services and dining, all within a ~5 min walk Introduce thousands of linear ft of new sidewalks, walking trails and pedestrian infrastructure throughout the site Remove sprawling surface parking lots that act as a psychological barrier between the commercial core and surrounding residential areas Provide new protected pedestrian connections between mall and College Ave Shops Introduce raised, curbless street crossings at strategic areas in commercial core 3. Increase availability of transit Strengthen connection between property and Max BRT Create enhanced ride share drop off zones at strategic locations throughout the site, adjacent to both commercial and residential areas 4. Public Spaces Re-envision the east plaza, removing artificial berms between restaurants and green space, to create a true village green atmosphere and community gathering spot for midtown Provide a new flexible “band shell” adjacent to village green to enhance opportunities for activation, special events and on-going programming Selectively remove portions of the mall roof to create a more compelling outdoor lifestyle shopping experience Page 40 of 134 Re-wild” the site, weaving nature and native plantings into former interior mall corridors, consistent with “Nature in the City Plan” 2015 Include outdoor adventure themed landscaped elements and opportunities for interactive learning, such as bouldering, play areas integrated into nature, range of seating types/areas, fire pits, hammock stands and related strategies to promote gathering and social interaction Strategic Priorities 1. Affordable Housing Commitment to set aside a ~30,000 SF lot adjacent to existing parking structure at no cost for a 50-60 unit affordable housing project Affordable project can utilize district-owned garage, thereby increasing density and reducing costs by not having to provide on-site parking 2. Attainable Housing Although no deed restricted for-sale homes are proposed, the project shall provide a range of attached housing types, including stacked condominiums, townhomes and brownstones at a range of price points Given the number of condominiums contemplated (70-100), a portion of the product type will naturally represent an entry-level price point for first time buyers and those wishing to live a car-light lifestyle within walking distance of jobs, retail, dining and daily services To meet absorption targets, townhomes and brownstones, too, are envisioned to represent a range of price points, from attainable, smaller (<1,500 SF) townhomes to larger (>2,000 sf), luxury brownstone options 3. Infill/Redevelopment Few properties within the city offer a more compelling infill redevelopment opportunity, consistent with City Plan – not just a “15-min city” but a “5-min city:” 62 acres in the heart of midtown, surrounded by existing high density housing, office and retail uses Consistent with Midtown Plan 2013 – “Urban, Transit-oriented, vibrant” Leverage existing district-owned parking structure to reduce amount of new on-site parking required for new residential and office uses Served by existing infrastructure No threat to open space, farmland or other greenfield sites that contribute to sprawl Page 41 of 134 No environmental remediation concerns 4. Economic Health Outcomes The proposed plan not only will create new jobs and preserve existing jobs. Without major intervention, the existing interior mall will continue to languish, lose tenants and ultimate become fully obsolete Existing bonds issued to fund the prior redevelopment effort are nearing distress; Wells Fargo forecasts the bonds going into default in 2028 the proposed District amendment would create the bonding capacity to refinance the existing bonds at par and provide additional capacity for new bonds to fund critical infrastructure work and public benefits described herein Conclusion Executing on the new vision for Foothills will require significant new investment in horizontal infrastructure and public benefits that the project cannot support financially, absent the proposed District amendment. The vision presented by McWhinney/Prism provides stakeholders with a second chance to salvage what works of the existing project and create new uses that will ultimately help lead to the financial benefits contemplated in the existing redevelopment agreement. A new vision for the site and right-sizing of the retail will be critical to attracting the types of tenants the Fort Collins community wants. Based on preliminary market feedback, McWhinney/Prism are confident that the project as envisioned will be appeal ing to best-in- class adventure retail brands, entertainment uses and innovative food & beverage concepts. Without redevelopment, the options will be limited to attempting to backfill vacant space with discount retailers and potentially selling off of the Macy’s pad, both of which will likely preclude future redevelopment Page 42 of 134 FIRST AMENDMENT TO AMENDED AND RESTATED SERVICE PLAN FOR FOOTHILLS METROPOLITAN DISTRICT City of Fort Collins, Colorado Prepared by: Icenogle Seaver Pogue, P.C. 4725 South Monaco Street, Suite 360 Denver, Colorado 80237 December 18, 2024 Page 43 of 134 I. INTRODUCTION The Amended and Restated Service Plan dated May 7, 2013 (the “Service Plan”) for the Foothills Metropolitan District (the “District”) was approved by the Council of the City of Fort Collins (the “City”) on May 7, 2013, pursuant to Resolution No. 2013-044. The District was organized by Order of the District Court in Larimer County on November 30, 2012, and subsequently recoded in the office of the Larimer County Clerk and Recorder on January 10, 2013. The District was organized to redevelop the existing Foothills Mall in order to adapt to changing market demands and maintain the Foothills Mall as a competitive retail development. Redevelopment of the Foothills Mall has not gone as anticipated and MXD Fort Collins, LLC (the Developer”) is currently working on a new redevelopment plan better suited to accomplish the goals of the District. The Board of Directors of the District (the “Board”) is requesting that the City approve this First Amendment to allow the Board to adapt to the unanticipated changes required for the redevelopment of the Foothills Mall. This includes: 1) increasing the Maximum Debt Authorization, the total Net Debt Service, the annual Net Debt Service; 2) extending the Maximum Debt Maturity Term and clarifying refundings of Debt; and 3) making corresponding changes to ensure consistency with the revised redevelopment plans, the Service Plan and the Redevelopment Agreement. This First Amendment to the Amended and Restated Service Plan for Foothills Metropolitan District (the “First Amendment”) is intended to be read in conjunction with the Service Plan. The District seeks to make these changes in accordance with Service Plan Section XI, Material Modifications. II. FIRST AMENDMENT 1. Section II of the Service Plan (Definitions) is hereby amended and replaces the following terms in the Service Plan, which appear in a capitalized format and shall have the meanings indicated below, unless the context clearly requires otherwise. All capitalized terms not otherwise defined herein shall have the meaning given them in the Service Plan and Redevelopment Agreement. Add-On PIF Revenues: has the same meaning as in the Redevelopment Agreement, subject to adjustment as to amount as provided in the PIF Covenant. Throughout the term of the Redevelopment Agreement, the amount of the Add-On PIF Revenues shall not be reduced below 1.00%. Developer: means MXD Fort Collins, LLC, a Delaware limited liability company. Eligible Improvements: means those improvements, activities and costs described in the Redevelopment Agreement and as further depicted and described in Attachment 1 to this First Amendment, as well as those improvements and purposes permitted to be Page 44 of 134 funded by the District through the Foothills Mall Fund. Financial Plan: means a Financial Plan, including the provisions of Section VI and the attached Attachment 2, as well as those provisions included herein by reference to the Redevelopment Agreement. The Financial Plan describes how the Eligible Improvements are to be financed and how the Debt is expected to be incurred. The Financial Plan is intended to represent an example of debt issuance and financing structure that may be used by the District. The Finance Plan attached as Attachment 2 amends and replaces Exhibit E to the Service Plan. 2. The following provisions of Section VI of the Service Plan (Financial Plan) are hereby amended and replaced in their entirety as set forth below. All provisions of Section VI of the Service Plan not amended as set forth below shall remain in effect as written in the Service Plan. A. General The District shall be authorized to provide for the planning, design, acquisition, construction, installation, relocation and/or redevelopment of the Financed Eligible Improvements, as defined in the Redevelopment Agreement, from the Pledged Revenue, by and through the Proceeds of Debt to be issued by the District, as is generally described in Attachment 2, and all other legally available revenues of the District. The Financial Plan is summarized as follows: 1. The District may issue Debt in an amount not-to-exceed (a) One Hundred Sixty-Six Million One Hundred Thousand Dollars ($166,100,000) to fund the costs of the Eligible Improvements, as defined in the Service Plan and the Redevelopment Agreement, and (b) the Costs of Issuance (the “Maximum Debt Authorization”). 2. The Debt shall be paid from the Pledged Revenue and other legally available revenues of the District. 3. The total Net Debt Service shall not exceed Two Hundred Sixty Million Dollars ($260,000,000). 4. The annual Net Debt Service shall not exceed the amounts set forth in Attachment 2. 5. The Maximum Debt Service Mill Levy is fifty (50) mills, as may be adjusted in accordance with the Service Plan and the Redevelopment Agreement. 6. The Maximum Debt Maturity Term is forty (40) years from the date of issuance of the Debt. The Redevelopment Agreement sets forth the sources of revenues available to the District to satisfy the District’s financial obligations arising out of its administrative and operations and maintenance activities. The Redevelopment Agreement further Page 45 of 134 establishes the Foothills Mall Fund, which fund revenues shall be available to the District to finance continued upgrades and enhancements within the boundaries of the District, as limited by the “Permitted Uses of Foothills Mall Fund” Exhibit to the Redevelopment Agreement; provided, however, that improvements funded through the Foothills Mall Fund are only permitted to be funded from those revenue sources identified for the Foothills Mall Fund in the Redevelopment Agreement and not from District Debt. Debt that is refunded shall not count against the Maximum Debt Authorization. The District anticipates issuing Debt in fiscal year 2026 in a par amount of One Hundred Sixty Six Million One Hundred Thousand Dollars ($166,100,000) for the financing of the Eligible Improvements and refunding existing Bonds. All Bonds and other Debt issued by the District may be payable from the Pledged Revenue and all other legally available revenues of the District, except as otherwise limited in the Redevelopment Agreement. D. Debt Issuance and Maturity. The scheduled final maturity of any Debt or series of Debt issued by the District from time to time shall be limited to forty (40) years (the “Maximum Debt Maturity Term”). Refundings of the Debt are permitted in accordance with the provisions of the Redevelopment Agreement, while such Redevelopment Agreement is in effect. The Maximum Debt Maturity Term shall apply to refundings, from the date of issuing the refunding bonds such that the scheduled final maturity of all refundings shall be forty 40) years from the date of issuance of the refunding obligations. The District shall not issue new Debt except as provided in the Redevelopment Agreement, so long as the Redevelopment Agreement is in effect, or as otherwise approved by the City Council during the term of the Redevelopment Agreement. III. EFFECT OF FIRST AMENDMENT Except as specifically amended as set forth above, all other provisions of the Service Plan shall remain in full force and effect. To the extent there are any inconsistencies between this First Amendment and the Service Plan, this First Amendment shall control. This First Amendment shall be effective on the date of the effective date of the City’s Resolution approving this First Amendment. Page 46 of 134 Attachment 1 Eligible Improvements Page 47 of 134 07.16.2024 S C O L L E G E A V E N U E ST A N F O R D R O A D MA T T H E W S E MONROE DR WEST ENTRANCE DR JO H N F K E N N E D Y E MONROE DR E FOOTHILLS PKWY LOOP DRIVE LOOP DRIVE CENTRAL BOULEVARD RESIDENTIAL WAY Ross Ulta Nordstrom Rack Existing Parking Garage Cinemark Cycle Cycle Cycle Cycle Cycle Dick’s FAC E AST CONNECTOR DRIVE NORTH E NTRANCE DR MasterPlanMasterPlan 0 80’160’320’ Page 48 of 134 Attachment 2 Finance Plan Page 49 of 134 Preliminary Financing Analysis: Foothills Metropolitan District City of Fort Collins, Colorado Indicative Financing Results Refunding - Seniors Seniors Subordinates Issuance Date 9/1/2026 9/1/2026 9/1/2026 First Call Date 12/1/2031 12/1/2031 12/1/2031 Final Maturity 12/1/2056 12/1/2056 12/15/2056 Discharge Date 12/1/2066 12/1/2066 12/15/2066 Par Amount $69,940,000 $78,000,000 $18,160,000 $166,100,000 Premium / Discount $0 $0 $0 $0 Funds on Hand $0 $0 $0 $0 69,940,000 $78,000,000 $18,160,000 $166,100,000 New Money Proceeds $756 $57,170,742 $17,832,934 $75,004,431 Refunding Escrows $62,692,556 $0 $0 $62,692,556 Capitalized Interest $0 $12,747,450 $0 $12,747,450 Debt Service Reserve Fund $6,336,752 $7,067,010 $0 $13,403,763 Costs of Issuance $210,536 $234,798 $54,666 $500,000 Underwriter's Discount $699,400 $780,000 $272,400 $1,751,800 69,940,000 $78,000,000 $18,160,000 $166,100,000 Senior Debt Service Coverage 1.25x 1.25x N/A Tax Status Tax-Exempt Tax-Exempt Tax-Exempt Bond Rating Non-Rated Non-Rated Non-Rated All-in TIC 5.00-5.50%5.00-5.50%7.50%6.66% District Debt Mill Levy 50 mills (adjusted) District Debt Mill Levy Expiration N/A Property Tax TIF Expiration 2038 Property Tax TIF Mills 91.274 Mills Sales Tax Increment Expiration 2038 Sales Tax Increment Rate 2.250% PIF Expiration 2055 PIF Rate 1.250% SOT 3.000% 11/14/2024 Page 50 of 134 Preliminary Financing Analysis: Foothills Metropolitan District City of Fort Collins, Colorado Coverage Analysis - 2026 Bonds Series 2026 Senior Bonds Year Revenues Available for Rated 2026A Refunding 2026A New Money Interest on 2014 Coverage at Aggregate 2025 4,378,469 6,068,325 - - - - 2026 3,575,676 6,129,009 874,716 1,062,288 3,534,238 1,811,791 83,774 3,575,676 1.00 2027 3,569,159 6,190,299 3,498,863 4,249,150 3,843,760 335,094 3,569,159 1.00 2028 8,224,530 6,252,202 3,498,863 4,249,150 - 335,094 7,412,918 1.11 2029 11,617,964 6,314,724 8,603,863 4,249,150 7,091,899 335,094 5,426,019 2.14 2030 14,715,388 6,377,871 7,903,613 4,249,150 335,094 11,817,668 1.25 2031 15,348,940 6,441,650 8,410,613 4,249,150 335,094 12,324,668 1.25 2032 15,646,001 6,506,066 8,650,613 4,249,150 335,094 12,564,668 1.25 2033 15,634,651 6,571,127 8,640,113 4,249,150 335,094 12,554,168 1.25 2034 15,851,264 6,636,838 8,815,363 4,249,150 335,094 12,729,418 1.25 2035 15,839,686 6,703,206 8,806,363 4,249,150 335,094 12,720,418 1.25 2036 16,060,630 6,770,238 8,981,113 4,249,150 335,094 12,895,168 1.25 2037 16,048,819 6,837,941 8,974,613 4,249,150 335,094 12,888,668 1.25 2038 16,274,182 6,906,320 9,154,613 4,249,150 335,094 13,068,668 1.25 2039 7,774,307 6,975,383 2,330,863 4,249,150 335,094 6,244,918 1.24 2040 7,877,910 7,045,137 2,412,113 4,249,150 335,094 6,326,168 1.25 2041 7,877,910 7,115,589 784,113 5,879,150 335,094 6,328,168 1.24 2042 7,983,586 7,186,744 - 6,748,575 335,094 6,413,481 1.24 2043 7,983,586 7,258,612 - 6,747,863 335,094 6,412,768 1.24 2044 8,091,375 7,331,198 - 6,835,063 335,094 6,499,968 1.24 2045 8,091,375 7,404,510 - 6,830,188 335,094 6,495,093 1.25 2046 8,201,320 7,478,555 - 6,922,438 335,094 6,587,343 1.25 2047 8,201,320 7,553,341 - 6,921,300 335,094 6,586,206 1.25 2048 8,313,464 7,628,874 - 7,012,150 335,094 6,677,056 1.25 2049 8,313,464 7,705,163 - 7,012,325 335,094 6,677,231 1.25 2050 8,427,850 7,782,214 - 7,100,950 335,094 6,765,856 1.25 2051 8,427,850 7,860,037 - 7,102,525 335,094 6,767,431 1.25 2052 8,544,525 7,938,637 - 7,195,900 335,094 6,860,806 1.25 2053 8,544,525 8,018,023 - 7,195,300 335,094 6,860,206 1.25 2054 8,663,533 8,098,204 - 7,289,850 335,094 6,954,756 1.25 2055 8,734,641 8,179,186 - 7,348,500 335,094 7,013,406 1.25 2056 8,857,451 8,260,977 - 20,852,075 13,738,857 7,113,218 1.25 2057 8,857,451 8,343,587 - - 2058 6,381,588 8,427,023 - - 2059 6,381,588 8,511,293 - - 2060 6,509,360 8,596,406 - - 2061 6,509,360 8,682,370 - - Total 356,334,700 100,340,403 185,544,538 12,747,450 23,540,358 253,131,370 11/14/2024 Page 51 of 134 Preliminary Financing Analysis: Foothills Metropolitan District City of Fort Collins, Colorado Surplus Analysis - 2026 Bonds Year Revenues Cumulative Interest on 2025 - 0 - - 2026 3,575,676 3,575,676 - 0 - - 2027 3,569,159 3,569,159 - 0 - - 2028 8,224,530 7,412,918 811,612 0 811,612 - 2029 11,617,964 5,426,019 6,191,945 0 7,003,557 - 2030 14,715,388 11,817,668 2,897,720 0 9,901,277 - 2031 15,348,940 12,324,668 3,024,272 0 12,925,549 - 2032 15,646,001 12,564,668 3,081,333 2,938,213 13,068,668 - 2033 15,634,651 12,554,168 3,080,482 3,080,482 13,068,668 - 2034 15,851,264 12,729,418 3,121,846 3,121,846 13,068,668 - 2035 15,839,686 12,720,418 3,119,267 3,119,267 13,068,668 - 2036 16,060,630 12,895,168 3,165,462 3,165,462 13,068,668 - 2037 16,048,819 12,888,668 3,160,151 3,160,151 13,068,668 - 2038 16,274,182 13,068,668 3,205,513 3,205,513 13,068,668 - 2039 7,774,307 6,244,918 1,529,388 1,529,388 13,068,668 - 2040 7,877,910 6,326,168 1,551,742 1,551,742 13,068,668 - 2041 7,877,910 6,328,168 1,549,742 1,549,742 13,068,668 - 2042 7,983,586 6,413,481 1,570,105 1,570,105 13,068,668 - 2043 7,983,586 6,412,768 1,570,818 1,570,818 13,068,668 - 2044 8,091,375 6,499,968 1,591,407 1,591,407 13,068,668 - 2045 8,091,375 6,495,093 1,596,282 1,596,282 13,068,668 - 2046 8,201,320 6,587,343 1,613,977 1,613,977 13,068,668 - 2047 8,201,320 6,586,206 1,615,114 1,615,114 13,068,668 - 2048 8,313,464 6,677,056 1,636,408 1,636,408 13,068,668 - 2049 8,313,464 6,677,231 1,636,233 1,636,233 13,068,668 - 2050 8,427,850 6,765,856 1,661,995 1,661,995 13,068,668 - 2051 8,427,850 6,767,431 1,660,420 1,660,420 13,068,668 - 2052 8,544,525 6,860,806 1,683,719 1,683,719 13,068,668 - 2053 8,544,525 6,860,206 1,684,319 1,684,319 13,068,668 - 2054 8,663,533 6,954,756 1,708,777 1,708,777 13,068,668 - 2055 8,734,641 7,013,406 1,721,235 1,721,235 13,068,668 - 2056 8,857,451 7,113,218 1,744,233 14,812,901 - - 2057 8,857,451 - 8,857,451 - - - 2058 6,381,588 - 6,381,588 - - - 2059 6,381,588 - 6,381,588 - - - 2060 6,509,360 - 6,509,360 - - - 2061 6,509,360 - 6,509,360 - - - 351,956,231 253,131,370 98,824,861 64,185,513 344,290,037 0 11/14/2024 Page 52 of 134 Preliminary Financing Analysis: Foothills Metropolitan District City of Fort Collins, Colorado Projected Subordinate Cash Flow - 2026 Bonds Available for Subordinate Debt Subordinate Less Payments Toward Sub Bond Interest on Less Payments Toward Accrued Balance of Less Payments Toward Bond Balance of Subordinated Surplus Cash 2025 0 0 0 0 0 0 18,160,000 0 0 2026 0 340,500 0 0 0 340,500 0 18,160,000 0 0 2027 0 1,362,000 0 25,538 0 1,728,038 0 18,160,000 0 0 2028 0 1,362,000 0 129,603 0 3,219,640 0 18,160,000 0 0 2029 0 1,362,000 0 241,473 0 4,823,113 0 18,160,000 0 0 2030 0 1,362,000 0 361,734 0 6,546,847 0 18,160,000 0 0 2031 0 1,362,000 0 491,014 0 8,399,860 0 18,160,000 0 0 2032 2,938,213 1,362,000 1,362,000 629,990 1,576,213 7,453,637 0 18,160,000 0 2,938,213 2033 3,080,482 1,362,000 1,362,000 559,023 1,718,482 6,294,178 0 18,160,000 0 3,080,482 2034 3,121,846 1,362,000 1,362,000 472,063 1,759,846 5,006,395 0 18,160,000 0 3,121,846 2035 3,119,267 1,362,000 1,362,000 375,480 1,757,267 3,624,608 0 18,160,000 0 3,119,267 2036 3,165,462 1,362,000 1,362,000 271,846 1,803,462 2,092,991 0 18,160,000 0 3,165,462 2037 3,160,151 1,362,000 1,362,000 156,974 1,798,151 451,815 0 18,160,000 0 3,160,151 2038 3,205,513 1,362,000 1,362,000 33,886 485,701 0 1,357,812 16,802,188 0 3,205,513 2039 1,529,388 1,260,164 1,260,164 0 0 0 269,224 16,532,964 0 1,529,388 2040 1,551,742 1,239,972 1,239,972 0 0 0 311,770 16,221,194 0 1,551,742 2041 1,549,742 1,216,590 1,216,590 0 0 0 333,152 15,888,042 0 1,549,742 2042 1,570,105 1,191,603 1,191,603 0 0 0 378,502 15,509,540 0 1,570,105 2043 1,570,818 1,163,215 1,163,215 0 0 0 407,602 15,101,938 0 1,570,818 2044 1,591,407 1,132,645 1,132,645 0 0 0 458,761 14,643,176 0 1,591,407 2045 1,596,282 1,098,238 1,098,238 0 0 0 498,043 14,145,133 0 1,596,282 2046 1,613,977 1,060,885 1,060,885 0 0 0 553,092 13,592,041 0 1,613,977 2047 1,615,114 1,019,403 1,019,403 0 0 0 595,711 12,996,330 0 1,615,114 2048 1,636,408 974,725 974,725 0 0 0 661,683 12,334,647 0 1,636,408 2049 1,636,233 925,099 925,099 0 0 0 711,134 11,623,513 0 1,636,233 2050 1,661,995 871,763 871,763 0 0 0 790,231 10,833,282 0 1,661,995 2051 1,660,420 812,496 812,496 0 0 0 847,923 9,985,359 0 1,660,420 2052 1,683,719 748,902 748,902 0 0 0 934,817 9,050,542 0 1,683,719 2053 1,684,319 678,791 678,791 0 0 0 1,005,528 8,045,013 0 1,684,319 2054 1,708,777 603,376 603,376 0 0 0 1,105,401 6,939,612 0 1,708,777 2055 1,721,235 520,471 520,471 0 0 0 1,200,764 5,738,848 0 1,721,235 2056 14,812,901 430,414 430,414 0 0 0 5,738,848 0 8,643,639 6,169,262 2057 0 0 0 0 0 0 0 0 0 0 2058 0 0 0 0 0 0 0 0 0 0 2059 0 0 0 0 0 0 0 0 0 0 2060 0 0 0 0 0 0 0 0 0 0 2061 0 0 0 0 0 0 0 0 0 0 Total 26,482,752 10,899,122 18,160,000 55,541,874 11/14/2024 Page 53 of 134 Preliminary Financing Analysis: Foothills Metropolitan District City of Fort Collins, Colorado Aggregate Revenues Available for Debt Service Tax Rev Property Tax - Sales Taxes - Less: Trustee Projected 0 2024 2025 816,196 410,014 1,084,259 825,000 1,250,000 4,385,469 -7,000 4,378,469 1 2025 2026 981,903 418,215 1,240,944 0 941,614 3,582,676 -7,000 3,575,676 2 2026 2027 981,903 418,215 1,234,427 0 941,614 3,576,159 -7,000 3,569,159 3 2027 2028 1,892,801 426,579 2,044,551 1,813,375 2,054,225 8,231,530 -7,000 8,224,530 4 2028 2029 2,708,966 426,579 3,105,254 2,783,037 2,601,129 11,624,964 -7,000 11,617,964 5 2029 2030 3,854,034 621,514 4,862,674 2,783,037 2,601,129 14,722,388 -7,000 14,715,388 6 2030 2031 3,854,034 895,637 5,222,103 2,783,037 2,601,129 15,355,940 -7,000 15,348,940 7 2031 2032 3,931,115 950,282 5,387,438 2,783,037 2,601,129 15,653,001 -7,000 15,646,001 8 2032 2033 3,931,115 950,282 5,376,087 2,783,037 2,601,129 15,641,651 -7,000 15,634,651 9 2033 2034 4,009,737 969,287 5,495,073 2,783,037 2,601,129 15,858,264 -7,000 15,851,264 10 2034 2035 4,009,737 969,287 5,483,495 2,783,037 2,601,129 15,846,686 -7,000 15,839,686 11 2035 2036 4,089,932 988,673 5,604,859 2,783,037 2,601,129 16,067,630 -7,000 16,060,630 12 2036 2037 4,089,932 988,673 5,593,048 2,783,037 2,601,129 16,055,819 -7,000 16,048,819 13 2037 2038 4,171,731 1,008,447 5,716,838 2,783,037 2,601,129 16,281,182 -7,000 16,274,182 14 2038 2039 4,171,731 1,008,447 0 0 2,601,129 7,781,307 -7,000 7,774,307 15 2039 2040 4,255,165 1,028,616 0 0 2,601,129 7,884,910 -7,000 7,877,910 16 2040 2041 4,255,165 1,028,616 0 0 2,601,129 7,884,910 -7,000 7,877,910 17 2041 2042 4,340,269 1,049,188 0 0 2,601,129 7,990,586 -7,000 7,983,586 18 2042 2043 4,340,269 1,049,188 0 0 2,601,129 7,990,586 -7,000 7,983,586 19 2043 2044 4,427,074 1,070,172 0 0 2,601,129 8,098,375 -7,000 8,091,375 20 2044 2045 4,427,074 1,070,172 0 0 2,601,129 8,098,375 -7,000 8,091,375 21 2045 2046 4,515,616 1,091,575 0 0 2,601,129 8,208,320 -7,000 8,201,320 22 2046 2047 4,515,616 1,091,575 0 0 2,601,129 8,208,320 -7,000 8,201,320 23 2047 2048 4,605,928 1,113,407 0 0 2,601,129 8,320,464 -7,000 8,313,464 24 2048 2049 4,605,928 1,113,407 0 0 2,601,129 8,320,464 -7,000 8,313,464 25 2049 2050 4,698,046 1,135,675 0 0 2,601,129 8,434,850 -7,000 8,427,850 26 2050 2051 4,698,046 1,135,675 0 0 2,601,129 8,434,850 -7,000 8,427,850 27 2051 2052 4,792,007 1,158,388 0 0 2,601,129 8,551,525 -7,000 8,544,525 28 2052 2053 4,792,007 1,158,388 0 0 2,601,129 8,551,525 -7,000 8,544,525 29 2053 2054 4,887,848 1,181,556 0 0 2,601,129 8,670,533 -7,000 8,663,533 30 2054 2055 4,924,033 1,216,479 0 0 2,601,129 8,741,641 -7,000 8,734,641 31 2055 2056 5,022,514 1,240,808 0 0 2,601,129 8,864,451 -7,000 8,857,451 32 2056 2057 5,022,514 1,240,808 0 0 2,601,129 8,864,451 -7,000 8,857,451 33 2057 2058 5,122,964 1,265,624 0 0 0 6,388,588 -7,000 6,381,588 34 2058 2059 5,122,964 1,265,624 0 0 0 6,388,588 -7,000 6,381,588 35 2059 2060 5,225,423 1,290,937 0 0 0 6,516,360 -7,000 6,509,360 36 2060 2061 5,225,423 1,290,937 0 0 0 6,516,360 -7,000 6,509,360 Totals $151,316,761 $36,736,942 $57,451,049 $30,468,743 $80,620,205 $356,593,700 -$259,000 $356,334,700 11/14/2024 Page 54 of 134 Preliminary Financing Analysis: Foothills Metropolitan District City of Fort Collins, Colorado Projected Assessed Value - Commercial Existing Bi-Re Rate 2% Y AV Set Tax Rev Beginning Comm Value Biennial Cumulative Total Assessed 1 2024 2025 54,835,893 0 54,835,893 15,902,409 64,351 15,966,760 2 2025 2026 54,835,893 11,178,024 66,013,917 19,144,036 64,351 19,208,387 3 2026 2027 66,013,917 0 66,013,917 19,144,036 64,351 19,208,387 4 2027 2028 66,013,917 61,667,982 127,681,899 37,027,751 0 37,027,751 5 2028 2029 127,681,899 0 127,681,899 37,027,751 0 37,027,751 6 2029 2030 127,681,899 0 2,553,638 130,235,537 37,768,306 0 37,768,306 7 2030 2031 130,235,537 0 130,235,537 37,768,306 0 37,768,306 8 2031 2032 130,235,537 0 2,604,711 132,840,248 38,523,672 0 38,523,672 9 2032 2033 132,840,248 0 132,840,248 38,523,672 0 38,523,672 10 2033 2034 132,840,248 0 2,656,805 135,497,053 39,294,145 0 39,294,145 11 2034 2035 135,497,053 0 135,497,053 39,294,145 0 39,294,145 12 2035 2036 135,497,053 0 2,709,941 138,206,994 40,080,028 0 40,080,028 13 2036 2037 138,206,994 0 138,206,994 40,080,028 0 40,080,028 14 2037 2038 138,206,994 0 2,764,140 140,971,134 40,881,629 0 40,881,629 15 2038 2039 140,971,134 0 140,971,134 40,881,629 0 40,881,629 16 2039 2040 140,971,134 0 2,819,423 143,790,556 41,699,261 0 41,699,261 17 2040 2041 143,790,556 0 143,790,556 41,699,261 0 41,699,261 18 2041 2042 143,790,556 0 2,875,811 146,666,367 42,533,247 0 42,533,247 19 2042 2043 146,666,367 0 146,666,367 42,533,247 0 42,533,247 20 2043 2044 146,666,367 0 2,933,327 149,599,695 43,383,911 0 43,383,911 21 2044 2045 149,599,695 0 149,599,695 43,383,911 0 43,383,911 22 2045 2046 149,599,695 0 2,991,994 152,591,689 44,251,590 0 44,251,590 23 2046 2047 152,591,689 0 152,591,689 44,251,590 0 44,251,590 24 2047 2048 152,591,689 0 3,051,834 155,643,522 45,136,622 0 45,136,622 25 2048 2049 155,643,522 0 155,643,522 45,136,622 0 45,136,622 26 2049 2050 155,643,522 0 3,112,870 158,756,393 46,039,354 0 46,039,354 27 2050 2051 158,756,393 0 158,756,393 46,039,354 0 46,039,354 28 2051 2052 158,756,393 0 3,175,128 161,931,521 46,960,141 0 46,960,141 29 2052 2053 161,931,521 0 161,931,521 46,960,141 0 46,960,141 30 2053 2054 161,931,521 0 3,238,630 165,170,151 47,899,344 0 47,899,344 31 2054 2055 165,170,151 0 165,170,151 47,899,344 0 47,899,344 32 2055 2056 165,170,151 0 3,303,403 168,473,554 48,857,331 0 48,857,331 33 2056 2057 168,473,554 0 168,473,554 48,857,331 0 48,857,331 34 2057 2058 168,473,554 0 3,369,471 171,843,025 49,834,477 0 49,834,477 35 2058 2059 171,843,025 0 171,843,025 49,834,477 0 49,834,477 36 2059 2060 171,843,025 0 3,436,861 175,279,886 50,831,167 0 50,831,167 37 2060 2061 175,279,886 0 175,279,886 50,831,167 0 50,831,167 Totals $72,846,006 $47,597,987 11/14/2024 Page 55 of 134 Preliminary Financing Analysis: Foothills Metropolitan District City of Fort Collins, Colorado Projected Revenues Available for Debt Service - Commercial Tax Rev Total Assessed Debt Service Specific Less Fees and Collections Tax Revenue Available for 1 2024 2025 15,966,760 50.363 804,134 24,124 12,062 816,196 2 2025 2026 19,208,387 50.363 967,392 29,022 14,511 981,903 3 2026 2027 19,208,387 50.363 967,392 29,022 14,511 981,903 4 2027 2028 37,027,751 50.363 1,864,829 55,945 27,972 1,892,801 5 2028 2029 37,027,751 50.363 1,864,829 55,945 27,972 1,892,801 6 2029 2030 37,768,306 50.363 1,902,125 57,064 28,532 1,930,657 7 2030 2031 37,768,306 50.363 1,902,125 57,064 28,532 1,930,657 8 2031 2032 38,523,672 50.363 1,940,168 58,205 29,103 1,969,270 9 2032 2033 38,523,672 50.363 1,940,168 58,205 29,103 1,969,270 10 2033 2034 39,294,145 50.363 1,978,971 59,369 29,685 2,008,656 11 2034 2035 39,294,145 50.363 1,978,971 59,369 29,685 2,008,656 12 2035 2036 40,080,028 50.363 2,018,550 60,557 30,278 2,048,829 13 2036 2037 40,080,028 50.363 2,018,550 60,557 30,278 2,048,829 14 2037 2038 40,881,629 50.363 2,058,921 61,768 30,884 2,089,805 15 2038 2039 40,881,629 50.363 2,058,921 61,768 30,884 2,089,805 16 2039 2040 41,699,261 50.363 2,100,100 63,003 31,501 2,131,601 17 2040 2041 41,699,261 50.363 2,100,100 63,003 31,501 2,131,601 18 2041 2042 42,533,247 50.363 2,142,102 64,263 32,132 2,174,233 19 2042 2043 42,533,247 50.363 2,142,102 64,263 32,132 2,174,233 20 2043 2044 43,383,911 50.363 2,184,944 65,548 32,774 2,217,718 21 2044 2045 43,383,911 50.363 2,184,944 65,548 32,774 2,217,718 22 2045 2046 44,251,590 50.363 2,228,643 66,859 33,430 2,262,072 23 2046 2047 44,251,590 50.363 2,228,643 66,859 33,430 2,262,072 24 2047 2048 45,136,622 50.363 2,273,216 68,196 34,098 2,307,314 25 2048 2049 45,136,622 50.363 2,273,216 68,196 34,098 2,307,314 26 2049 2050 46,039,354 50.363 2,318,680 69,560 34,780 2,353,460 27 2050 2051 46,039,354 50.363 2,318,680 69,560 34,780 2,353,460 28 2051 2052 46,960,141 50.363 2,365,054 70,952 35,476 2,400,529 29 2052 2053 46,960,141 50.363 2,365,054 70,952 35,476 2,400,529 30 2053 2054 47,899,344 50.363 2,412,355 72,371 36,185 2,448,540 31 2054 2055 47,899,344 50.363 2,412,355 72,371 36,185 2,484,725 32 2055 2056 48,857,331 50.363 2,460,602 73,818 36,909 2,534,420 33 2056 2057 48,857,331 50.363 2,460,602 73,818 36,909 2,534,420 34 2057 2058 49,834,477 50.363 2,509,814 75,294 37,647 2,585,108 35 2058 2059 49,834,477 50.363 2,509,814 75,294 37,647 2,585,108 36 2059 2060 50,831,167 50.363 2,560,010 76,800 38,400 2,636,810 37 2060 2061 50,831,167 50.363 2,560,010 76,800 38,400 2,636,810 Totals $77,377,083 $2,321,312 $1,160,656 $78,799,837 11/14/2024 Page 56 of 134 Preliminary Financing Analysis: Foothills Metropolitan District City of Fort Collins, Colorado Projected Assessed Value - Residential Bi-Re Rate 2% Vacant Tax Rev Beginning Market New Market Market Value Biennial Gross Market Market Value Market Value Total Assessed 1 2024 2025 112,179,985 0 112,179,985 8,020,869 0 0 0 8,020,869 2 2025 2026 112,179,985 0 0 2,243,600 114,423,585 8,181,286 0 0 8,181,286 3 2026 2027 114,423,585 0 0 114,423,585 8,181,286 0 0 8,181,286 4 2027 2028 114,423,585 0 0 2,288,472 116,712,056 8,344,912 0 0 8,344,912 5 2028 2029 116,712,056 51,000,000 0 116,712,056 8,344,912 0 0 8,344,912 6 2029 2030 116,712,056 75,000,000 51,000,000 2,334,241 170,046,298 12,158,310 0 0 12,158,310 7 2030 2031 170,046,298 10,050,000 75,000,000 245,046,298 17,520,810 0 0 17,520,810 8 2031 2032 245,046,298 0 10,050,000 4,900,926 259,997,224 18,589,801 0 0 18,589,801 9 2032 2033 259,997,224 0 0 259,997,224 18,589,801 0 0 18,589,801 10 2033 2034 259,997,224 0 5,199,944 265,197,168 18,961,598 0 0 18,961,598 11 2034 2035 265,197,168 0 265,197,168 18,961,598 0 0 18,961,598 12 2035 2036 265,197,168 0 5,303,943 270,501,111 19,340,829 0 0 19,340,829 13 2036 2037 270,501,111 0 270,501,111 19,340,829 0 0 19,340,829 14 2037 2038 270,501,111 0 5,410,022 275,911,134 19,727,646 0 0 19,727,646 15 2038 2039 275,911,134 0 275,911,134 19,727,646 0 0 19,727,646 16 2039 2040 275,911,134 0 5,518,223 281,429,356 20,122,199 0 0 20,122,199 17 2040 2041 281,429,356 0 281,429,356 20,122,199 0 0 20,122,199 18 2041 2042 281,429,356 0 5,628,587 287,057,943 20,524,643 0 0 20,524,643 19 2042 2043 287,057,943 0 287,057,943 20,524,643 20,524,643 20 2043 2044 287,057,943 0 5,741,159 292,799,102 20,935,136 20,935,136 21 2044 2045 292,799,102 0 292,799,102 20,935,136 20,935,136 22 2045 2046 292,799,102 0 5,855,982 298,655,084 21,353,839 21,353,839 23 2046 2047 298,655,084 0 298,655,084 21,353,839 21,353,839 24 2047 2048 298,655,084 0 5,973,102 304,628,186 21,780,915 21,780,915 25 2048 2049 304,628,186 0 304,628,186 21,780,915 21,780,915 26 2049 2050 304,628,186 0 6,092,564 310,720,750 22,216,534 22,216,534 27 2050 2051 310,720,750 0 310,720,750 22,216,534 22,216,534 28 2051 2052 310,720,750 0 6,214,415 316,935,165 22,660,864 22,660,864 29 2052 2053 316,935,165 0 316,935,165 22,660,864 22,660,864 30 2053 2054 316,935,165 0 6,338,703 323,273,868 23,114,082 23,114,082 31 2054 2055 323,273,868 0 323,273,868 23,114,082 23,114,082 32 2055 2056 323,273,868 0 6,465,477 329,739,345 23,576,363 23,576,363 33 2056 2057 329,739,345 0 329,739,345 23,576,363 23,576,363 34 2057 2058 329,739,345 0 6,594,787 336,334,132 24,047,890 24,047,890 35 2058 2059 336,334,132 0 336,334,132 24,047,890 24,047,890 36 2059 2060 336,334,132 0 6,726,683 343,060,815 24,528,848 24,528,848 37 2060 2061 343,060,815 0 343,060,815 24,528,848 24,528,848 Totals $136,050,000 $136,050,000 $94,830,830 $0 $0 11/14/2024 Page 57 of 134 Preliminary Financing Analysis: Foothills Metropolitan District City of Fort Collins, Colorado Projected Revenues Available for Debt Service - Residential Tax Rev Total Assessed Debt Service Debt Service Mill Levy Less Fees and Collections Tax Revenue Available for 1 2024 2025 8,020,869 50.363 403,955 12,119 6,059 410,014 2 2025 2026 8,181,286 50.363 412,034 12,361 6,181 418,215 3 2026 2027 8,181,286 50.363 412,034 12,361 6,181 418,215 4 2027 2028 8,344,912 50.363 420,275 12,608 6,304 426,579 5 2028 2029 8,344,912 50.363 420,275 12,608 6,304 426,579 6 2029 2030 12,158,310 50.363 612,329 18,370 9,185 621,514 7 2030 2031 17,520,810 50.363 882,401 26,472 13,236 895,637 8 2031 2032 18,589,801 50.363 936,238 28,087 14,044 950,282 9 2032 2033 18,589,801 50.363 936,238 28,087 14,044 950,282 10 2033 2034 18,961,598 50.363 954,963 28,649 14,324 969,287 11 2034 2035 18,961,598 50.363 954,963 28,649 14,324 969,287 12 2035 2036 19,340,829 50.363 974,062 29,222 14,611 988,673 13 2036 2037 19,340,829 50.363 974,062 29,222 14,611 988,673 14 2037 2038 19,727,646 50.363 993,543 29,806 14,903 1,008,447 15 2038 2039 19,727,646 50.363 993,543 29,806 14,903 1,008,447 16 2039 2040 20,122,199 50.363 1,013,414 30,402 15,201 1,028,616 17 2040 2041 20,122,199 50.363 1,013,414 30,402 15,201 1,028,616 18 2041 2042 20,524,643 50.363 1,033,683 31,010 15,505 1,049,188 19 2042 2043 20,524,643 50.363 1,033,683 31,010 15,505 1,049,188 20 2043 2044 20,935,136 50.363 1,054,356 31,631 15,815 1,070,172 21 2044 2045 20,935,136 50.363 1,054,356 31,631 15,815 1,070,172 22 2045 2046 21,353,839 50.363 1,075,443 32,263 16,132 1,091,575 23 2046 2047 21,353,839 50.363 1,075,443 32,263 16,132 1,091,575 24 2047 2048 21,780,915 50.363 1,096,952 32,909 16,454 1,113,407 25 2048 2049 21,780,915 50.363 1,096,952 32,909 16,454 1,113,407 26 2049 2050 22,216,534 50.363 1,118,891 33,567 16,783 1,135,675 27 2050 2051 22,216,534 50.363 1,118,891 33,567 16,783 1,135,675 28 2051 2052 22,660,864 50.363 1,141,269 34,238 17,119 1,158,388 29 2052 2053 22,660,864 50.363 1,141,269 34,238 17,119 1,158,388 30 2053 2054 23,114,082 50.363 1,164,094 34,923 17,461 1,181,556 31 2054 2055 23,114,082 50.363 1,164,094 34,923 17,461 1,216,479 32 2055 2056 23,576,363 50.363 1,187,376 35,621 17,811 1,240,808 33 2056 2057 23,576,363 50.363 1,187,376 35,621 17,811 1,240,808 34 2057 2058 24,047,890 50.363 1,211,124 36,334 18,167 1,265,624 35 2058 2059 24,047,890 50.363 1,211,124 36,334 18,167 1,265,624 36 2059 2060 24,528,848 50.363 1,235,346 37,060 18,530 1,290,937 37 2060 2061 24,528,848 50.363 1,235,346 37,060 18,530 1,290,937 Totals $35,944,817 $1,078,344 $539,172 $36,736,942 11/14/2024 Page 58 of 134 Preliminary Financing Analysis: Foothills Metropolitan District City of Fort Collins, Colorado Projected Assessed Value - Commercial Bi-Re Rate 2% Y AV Set Tax Rev Beginning Market New Market Market Value Biennial Gross Market 1 2024 2025 0 0 0 0 0 2 2025 2026 0 0 0 0 0 0 3 2026 2027 0 0 0 0 0 4 2027 2028 0 53,475,125 0 0 0 0 5 2028 2029 0 71,475,125 53,475,125 53,475,125 15,507,786 6 2029 2030 53,475,125 0 71,475,125 1,069,503 126,019,753 36,545,728 7 2030 2031 126,019,753 0 0 126,019,753 36,545,728 8 2031 2032 126,019,753 0 2,520,395 128,540,148 37,276,643 9 2032 2033 128,540,148 0 128,540,148 37,276,643 10 2033 2034 128,540,148 0 2,570,803 131,110,951 38,022,176 11 2034 2035 131,110,951 0 131,110,951 38,022,176 12 2035 2036 131,110,951 0 2,622,219 133,733,170 38,782,619 13 2036 2037 133,733,170 0 133,733,170 38,782,619 14 2037 2038 133,733,170 0 2,674,663 136,407,833 39,558,272 15 2038 2039 136,407,833 0 136,407,833 39,558,272 16 2039 2040 136,407,833 0 2,728,157 139,135,990 40,349,437 17 2040 2041 139,135,990 0 139,135,990 40,349,437 18 2041 2042 139,135,990 0 2,782,720 141,918,709 41,156,426 19 2042 2043 141,918,709 0 141,918,709 41,156,426 20 2043 2044 141,918,709 0 2,838,374 144,757,084 41,979,554 21 2044 2045 144,757,084 0 144,757,084 41,979,554 22 2045 2046 144,757,084 0 2,895,142 147,652,225 42,819,145 23 2046 2047 147,652,225 0 147,652,225 42,819,145 24 2047 2048 147,652,225 0 2,953,045 150,605,270 43,675,528 25 2048 2049 150,605,270 0 150,605,270 43,675,528 26 2049 2050 150,605,270 0 3,012,105 153,617,375 44,549,039 27 2050 2051 153,617,375 0 153,617,375 44,549,039 28 2051 2052 153,617,375 0 3,072,348 156,689,723 45,440,020 29 2052 2053 156,689,723 0 156,689,723 45,440,020 30 2053 2054 156,689,723 0 3,133,794 159,823,517 46,348,820 31 2054 2055 159,823,517 0 159,823,517 46,348,820 32 2055 2056 159,823,517 0 3,196,470 163,019,987 47,275,796 33 2056 2057 163,019,987 0 163,019,987 47,275,796 34 2057 2058 163,019,987 0 3,260,400 166,280,387 48,221,312 35 2058 2059 166,280,387 0 166,280,387 48,221,312 36 2059 2060 166,280,387 0 3,325,608 169,605,995 49,185,739 37 2060 2061 169,605,995 0 169,605,995 49,185,739 Totals $124,950,250 $124,950,250 $44,655,745 11/14/2024 Page 59 of 134 Preliminary Financing Analysis: Foothills Metropolitan District City of Fort Collins, Colorado Projected Revenues Available for Debt Service - New Commercial Tax Rev Total Assessed Debt Service Debt Service Mill Levy Less Fees and Collections Tax Revenue Available for 1 2024 2025 0 50.363 0 0 0 0 2 2025 2026 0 50.363 0 0 0 0 3 2026 2027 0 50.363 0 0 0 0 4 2027 2028 0 50.363 0 0 0 0 5 2028 2029 15,507,786 50.363 781,019 23,431 11,715 816,164 6 2029 2030 36,545,728 50.363 1,840,553 55,217 27,608 1,923,377 7 2030 2031 36,545,728 50.363 1,840,553 55,217 27,608 1,923,377 8 2031 2032 37,276,643 50.363 1,877,364 56,321 28,160 1,961,845 9 2032 2033 37,276,643 50.363 1,877,364 56,321 28,160 1,961,845 10 2033 2034 38,022,176 50.363 1,914,911 57,447 28,724 2,001,082 11 2034 2035 38,022,176 50.363 1,914,911 57,447 28,724 2,001,082 12 2035 2036 38,782,619 50.363 1,953,209 58,596 29,298 2,041,103 13 2036 2037 38,782,619 50.363 1,953,209 58,596 29,298 2,041,103 14 2037 2038 39,558,272 50.363 1,992,273 59,768 29,884 2,081,926 15 2038 2039 39,558,272 50.363 1,992,273 59,768 29,884 2,081,926 16 2039 2040 40,349,437 50.363 2,032,119 60,964 30,482 2,123,564 17 2040 2041 40,349,437 50.363 2,032,119 60,964 30,482 2,123,564 18 2041 2042 41,156,426 50.363 2,072,761 62,183 31,091 2,166,035 19 2042 2043 41,156,426 50.363 2,072,761 62,183 31,091 2,166,035 20 2043 2044 41,979,554 50.363 2,114,216 63,426 31,713 2,209,356 21 2044 2045 41,979,554 50.363 2,114,216 63,426 31,713 2,209,356 22 2045 2046 42,819,145 50.363 2,156,501 64,695 32,348 2,253,543 23 2046 2047 42,819,145 50.363 2,156,501 64,695 32,348 2,253,543 24 2047 2048 43,675,528 50.363 2,199,631 65,989 32,994 2,298,614 25 2048 2049 43,675,528 50.363 2,199,631 65,989 32,994 2,298,614 26 2049 2050 44,549,039 50.363 2,243,623 67,309 33,654 2,344,586 27 2050 2051 44,549,039 50.363 2,243,623 67,309 33,654 2,344,586 28 2051 2052 45,440,020 50.363 2,288,496 68,655 34,327 2,391,478 29 2052 2053 45,440,020 50.363 2,288,496 68,655 34,327 2,391,478 30 2053 2054 46,348,820 50.363 2,334,266 70,028 35,014 2,439,308 31 2054 2055 46,348,820 50.363 2,334,266 70,028 35,014 2,439,308 32 2055 2056 47,275,796 50.363 2,380,951 71,429 35,714 2,488,094 33 2056 2057 47,275,796 50.363 2,380,951 71,429 35,714 2,488,094 34 2057 2058 48,221,312 50.363 2,428,570 72,857 36,429 2,537,856 35 2058 2059 48,221,312 50.363 2,428,570 72,857 36,429 2,537,856 36 2059 2060 49,185,739 50.363 2,477,141 74,314 37,157 2,588,613 37 2060 2061 49,185,739 50.363 2,477,141 74,314 37,157 2,588,613 Totals $69,394,185 $2,081,826 $1,040,913 $72,516,924 11/14/2024 Page 60 of 134 Preliminary Financing Analysis: Foothills Metropolitan District City of Fort Collins, Colorado Tax Increment Revenues - Property Tax Tax Rev Base Year Aggregate Net Total Gross URA Admin & Adjustments to Tax Revenue Available for 1 2024 2025 23,987,629 8,296,803 15,690,826 91.274 1,432,165 -21,482 -326,424 1,084,259 2 2025 2026 27,389,673 9,431,372 17,958,301 91.274 1,639,126 -24,587 -373,595 1,240,944 3 2026 2027 27,389,673 9,525,686 17,863,988 91.274 1,630,518 -24,458 -371,633 1,234,427 4 2027 2028 45,372,663 15,784,986 29,587,677 91.274 2,700,586 -40,509 -615,527 2,044,551 5 2028 2029 60,880,449 15,942,836 44,937,613 91.274 4,101,637 -61,525 -934,859 3,105,254 6 2029 2030 86,472,344 16,102,264 70,370,080 91.274 6,422,961 -96,344 -1,463,942 4,862,674 7 2030 2031 91,834,844 16,263,287 75,571,557 91.274 6,897,720 -103,466 -1,572,151 5,222,103 8 2031 2032 94,390,116 16,425,920 77,964,197 91.274 7,116,106 -106,742 -1,621,927 5,387,438 9 2032 2033 94,390,116 16,590,179 77,799,937 91.274 7,101,113 -106,517 -1,618,509 5,376,087 10 2033 2034 96,277,918 16,756,081 79,521,838 91.274 7,258,278 -108,874 -1,654,331 5,495,073 11 2034 2035 96,277,918 16,923,641 79,354,277 91.274 7,242,984 -108,645 -1,650,845 5,483,495 12 2035 2036 98,203,477 17,092,878 81,110,599 91.274 7,403,291 -111,049 -1,687,383 5,604,859 13 2036 2037 98,203,477 17,263,807 80,939,670 91.274 7,387,690 -110,815 -1,683,827 5,593,048 14 2037 2038 100,167,546 17,436,445 82,731,102 91.274 7,551,201 -113,268 -1,721,095 5,716,838 15 2038 2039 100,167,546 17,610,809 0 16 2039 2040 102,170,897 17,786,917 0 17 2040 2041 102,170,897 17,964,786 0 18 2041 2042 104,214,315 18,144,434 0 19 2042 2043 104,214,315 18,325,879 0 20 2043 2044 106,298,602 18,509,137 0 21 2044 2045 106,298,602 18,694,229 0 22 2045 2046 108,424,574 18,881,171 0 23 2046 2047 108,424,574 0 24 2047 2048 110,593,065 0 25 2048 2049 110,593,065 26 2049 2050 112,804,926 27 2050 2051 112,804,926 28 2051 2052 115,061,025 29 2052 2053 115,061,025 30 2053 2054 71,013,425 31 2054 2055 71,013,425 32 2055 2056 72,433,694 33 2056 2057 72,433,694 34 2057 2058 73,882,368 35 2058 2059 73,882,368 36 2059 2060 75,360,015 37 2060 2061 75,360,015 Totals $75,885,377 -$1,138,281 -$17,296,047 $57,451,049 11/14/2024 Page 61 of 134 Preliminary Financing Analysis: Foothills Metropolitan District City of Fort Collins, Colorado Sales Tax Revenues - Increment Tax Rev New Taxable Total Sales Tax 1 2024 2025 119,741,255 0 119,741,255 2.25%2,694,178 1,828,766 40,413 825,000 2 2025 2026 119,741,255 0 75,329,128 2.25%1,694,905 1,828,766 25,424 0 3 2026 2027 75,329,128 0 75,329,128 2.25%1,694,905 1,828,766 25,424 0 4 2027 2028 75,329,128 43,752,375 164,337,975 2.25%3,697,604 1,828,766 55,464 1,813,375 5 2028 2029 164,337,975 43,752,375 208,090,350 2.25%4,682,033 1,828,766 70,230 2,783,037 6 2029 2030 208,090,350 0 208,090,350 2.25%4,682,033 1,828,766 70,230 2,783,037 7 2030 2031 208,090,350 0 208,090,350 2.25%4,682,033 1,828,766 70,230 2,783,037 8 2031 2032 208,090,350 0 208,090,350 2.25%4,682,033 1,828,766 70,230 2,783,037 9 2032 2033 208,090,350 208,090,350 2.25%4,682,033 1,828,766 70,230 2,783,037 10 2033 2034 208,090,350 208,090,350 2.25%4,682,033 1,828,766 70,230 2,783,037 11 2034 2035 208,090,350 208,090,350 2.25%4,682,033 1,828,766 70,230 2,783,037 12 2035 2036 208,090,350 208,090,350 2.25%4,682,033 1,828,766 70,230 2,783,037 13 2036 2037 208,090,350 208,090,350 2.25%4,682,033 1,828,766 70,230 2,783,037 14 2037 2038 208,090,350 208,090,350 2.25%4,682,033 1,828,766 70,230 2,783,037 15 2038 2039 208,090,350 0 16 2039 2040 0 0 17 2040 2041 0 0 18 2041 2042 0 0 19 2042 2043 0 0 20 2043 2044 0 0 21 2044 2045 0 0 22 2045 2046 0 0 23 2046 2047 0 0 24 2047 2048 0 0 25 2048 2049 0 0 26 2049 2050 0 0 27 2050 2051 0 0 28 2051 2052 0 29 2052 2053 0 30 2053 2054 0 31 2054 2055 0 32 2055 2056 0 33 2056 2057 0 34 2057 2058 0 35 2058 2059 36 2059 2060 37 2060 2061 Totals $87,504,750 $2,515,640,986 $56,601,922 $25,602,718 $849,029 $30,468,743 11/14/2024 Page 62 of 134 Preliminary Financing Analysis: Foothills Metropolitan District City of Fort Collins, Colorado PIF Revenues Tax Rev New Taxable 1 2024 2025 100,000,000 0 100,000,000 1.25%1,250,000 1,250,000 2 2025 2026 100,000,000 0 75,329,128 1.25%941,614 941,614 3 2026 2027 75,329,128 0 75,329,128 1.25%941,614 941,614 4 2027 2028 75,329,128 43,752,375 164,337,975 1.25%2,054,225 2,054,225 5 2028 2029 164,337,975 43,752,375 208,090,350 1.25%2,601,129 2,601,129 6 2029 2030 208,090,350 0 208,090,350 1.25%2,601,129 2,601,129 7 2030 2031 208,090,350 0 208,090,350 1.25%2,601,129 2,601,129 8 2031 2032 208,090,350 0 208,090,350 1.25%2,601,129 2,601,129 9 2032 2033 208,090,350 0 208,090,350 1.25%2,601,129 2,601,129 10 2033 2034 208,090,350 0 208,090,350 1.25%2,601,129 2,601,129 11 2034 2035 208,090,350 0 208,090,350 1.25%2,601,129 2,601,129 12 2035 2036 208,090,350 0 208,090,350 1.25%2,601,129 2,601,129 13 2036 2037 208,090,350 0 208,090,350 1.25%2,601,129 2,601,129 14 2037 2038 208,090,350 208,090,350 1.25%2,601,129 2,601,129 15 2038 2039 208,090,350 208,090,350 1.25%2,601,129 2,601,129 16 2039 2040 208,090,350 208,090,350 1.25%2,601,129 2,601,129 17 2040 2041 208,090,350 208,090,350 1.25%2,601,129 2,601,129 18 2041 2042 208,090,350 208,090,350 1.25%2,601,129 2,601,129 19 2042 2043 208,090,350 208,090,350 1.25%2,601,129 2,601,129 20 2043 2044 208,090,350 208,090,350 1.25%2,601,129 2,601,129 21 2044 2045 208,090,350 208,090,350 1.25%2,601,129 2,601,129 22 2045 2046 208,090,350 208,090,350 1.25%2,601,129 2,601,129 23 2046 2047 208,090,350 208,090,350 1.25%2,601,129 2,601,129 24 2047 2048 208,090,350 208,090,350 1.25%2,601,129 2,601,129 25 2048 2049 208,090,350 208,090,350 1.25%2,601,129 2,601,129 26 2049 2050 208,090,350 208,090,350 1.25%2,601,129 2,601,129 27 2050 2051 208,090,350 208,090,350 1.25%2,601,129 2,601,129 28 2051 2052 208,090,350 208,090,350 1.25%2,601,129 2,601,129 29 2052 2053 208,090,350 208,090,350 1.25%2,601,129 2,601,129 30 2053 2054 208,090,350 208,090,350 1.25%2,601,129 2,601,129 31 2054 2055 208,090,350 208,090,350 1.25%2,601,129 2,601,129 32 2055 2056 208,090,350 208,090,350 1.25%2,601,129 2,601,129 33 2056 2057 208,090,350 208,090,350 1.25%2,601,129 2,601,129 34 2057 2058 35 2058 2059 36 2059 2060 37 2060 2061 Totals $87,504,750 $6,449,616,381 $80,620,205 $80,620,205 11/14/2024 Page 63 of 134 Preliminary Financing Analysis: Foothills Metropolitan District City of Fort Collins, Colorado 12/31/1901 12/31/1901 12/31/1901 $540,000 $600,000 $750,000 24 24 24 0.00%0.00%0.00% Total Condos Townhomes Brownstones Condos Townhomes Brownstones Total Market Value 2024 - 1.00 2024 $0 $0 $0 $0 2025 - 2.00 2025 $0 $0 $0 $0 2026 - 0 3.00 2026 $0 $0 $0 $0 2027 - 0 4.00 2027 $0 $0 $0 $0 2028 86 50 20 16 5.00 2028 $27,000,000 $12,000,000 $12,000,000 $51,000,000 2029 122 50 40 32 6.00 2029 $27,000,000 $24,000,000 $24,000,000 $75,000,000 2030 15 8 7 7.00 2030 $0 $4,800,000 $5,250,000 $10,050,000 2031 - 8.00 2031 $0 $0 $0 $0 2032 - 9.00 2032 $0 $0 $0 $0 2033 - 10.00 2033 $0 $0 $0 $0 2034 - 11.00 2034 $0 $0 $0 $0 2035 - 12.00 2035 $0 $0 $0 $0 223 100 68 55 $54,000,000 $40,800,000 $41,250,000 $136,050,000 11/14/2024 Page 64 of 134 Preliminary Financing Analysis: Foothills Metropolitan District City of Fort Collins, Colorado 29% AV Set Collection Year Value of New Lots Less: Lots to Final Net Value with Lag Adjustments Cumulative Finished Lot Value 100% Lot Value Assessed Value of Lots 2023 2024 $0 $0 $0 $0 $0 $0 2024 2025 $0 $0 $0 $0 $0 $0 2025 2026 $0 $0 $0 $0 $0 $0 2026 2027 $0 $0 $0 $0 $0 $0 2027 2028 $5,100,000 $0 $0 $0 $0 $0 2028 2029 $7,500,000 -$5,100,000 $5,100,000 $5,100,000 $5,100,000 $1,479,000 2029 2030 $1,005,000 -$7,500,000 $2,400,000 $7,500,000 $7,500,000 $2,175,000 2030 2031 $0 -$1,005,000 -$6,495,000 $1,005,000 $1,005,000 $291,450 2031 2032 $0 $0 -$1,005,000 $0 $0 $0 2032 2033 $0 $0 $0 $0 $0 $0 2033 2034 $0 $0 $0 $0 $0 $0 2034 2035 $0 $0 $0 $0 $0 $0 13,605,000 -$13,605,000 11/14/2024 Page 65 of 134 Preliminary Financing Analysis: Foothills Metropolitan District City of Fort Collins, Colorado 12/31/1901 12/31/1901 $450 $550 24 24 0.00%0.00% Total Office Retail Office Retail Total Market Value 2023 - #2023 $0 $0 $0 2024 - #2024 $0 $0 $0 2025 - #2025 $0 $0 $0 2026 - #2026 $0 $0 $0 2027 97,228 97,228 #2027 $0 $53,475,125 $53,475,125 2028 137,228 40,000 97,228 #2028 $18,000,000 $53,475,125 $71,475,125 2029 - #2029 $0 $0 $0 2030 - #2030 $0 $0 $0 2031 - #2031 $0 $0 $0 2032 - #2032 $0 $0 $0 2033 - #2033 $0 $0 $0 2034 - #2034 $0 $0 $0 2035 - #2035 $0 $0 $0 234,455 40,000 194,455 $18,000,000 $106,950,250 $124,950,250 11/14/2024 Page 66 of 134 Preliminary Financing Analysis: Foothills Metropolitan District City of Fort Collins, Colorado 29% AV Set Collection Year Value of New Lots Less: Lots to Homes Net Value with Lag Adjustments Cumulative Finished Lot Value 100% Lot Value Assessed Value of Lots 2022 2023 $0 $0 $0 $0 $0 $0 2023 2024 $0 $0 $0 $0 $0 $0 2024 2025 $0 $0 $0 $0 $0 $0 2025 2026 $0 $0 $0 $0 $0 $0 2026 2027 $5,347,513 $0 $0 $0 $0 $0 2027 2028 $7,147,513 -$5,347,513 $5,347,513 $5,347,513 $5,347,513 $1,550,779 2028 2029 $0 -$7,147,513 $1,800,000 $7,147,513 $7,147,513 $2,072,779 2029 2030 $0 $0 -$7,147,513 $0 $0 $0 2030 2031 $0 $0 $0 $0 $0 $0 2031 2032 $0 $0 $0 $0 $0 $0 2032 2033 $0 $0 $0 $0 $0 $0 2033 2034 $0 $0 $0 $0 $0 $0 2034 2035 $0 $0 $0 $0 $0 $0 12,495,025 -$12,495,025 11/14/2024 Page 67 of 134 Nov 14, 2024 10:55 am Prepared by Wells Fargo Securities (TEW)(c:\...\desktop\Foothills MD 11.14.24 (SP):11_14SP-2026) Page 1 SOURCES AND USES OF FUNDS Foothills Metropolitan District In the City of Fort Collins, Colorado) 2026 Financing 2026A Senior Bonds and 2026B Subordinate Cash Flow Bonds Preliminary **** Dated Date 09/01/2026 Delivery Date 09/01/2026 2026A Senior 2026A New 2026B Sources:Refunding Money Subordinate Total Bond Proceeds: Par Amount 69,940,000.00 78,000,000.00 18,160,000.00 166,100,000.00 69,940,000.00 78,000,000.00 18,160,000.00 166,100,000.00 2026A Senior 2026A New 2026B Uses:Refunding Money Subordinate Total Project Fund Deposits: New Money 57,167,065.87 17,832,934.13 75,000,000.00 Refunding Escrow Deposits: Cash Deposit 62,692,556.25 62,692,556.25 Other Fund Deposits: DSRF 6,336,752.39 7,067,010.11 13,403,762.50 Reserve/Capitalized Interest Fund 12,747,450.00 12,747,450.00 6,336,752.39 19,814,460.11 26,151,212.50 Delivery Date Expenses: Cost of Issuance 210,535.82 234,798.31 54,665.87 500,000.00 Underwriter's Discount 699,400.00 780,000.00 272,400.00 1,751,800.00 909,935.82 1,014,798.31 327,065.87 2,251,800.00 Other Uses of Funds: Contingency (COI or Bond Fund)755.54 3,675.71 4,431.25 69,940,000.00 78,000,000.00 18,160,000.00 166,100,000.00 Page 68 of 134 Nov 14, 2024 10:55 am Prepared by Wells Fargo Securities (TEW)(c:\...\desktop\Foothills MD 11.14.24 (SP):11_14SP-2026) Page 2 UNIVERSAL BOND SOLUTION Foothills Metropolitan District In the City of Fort Collins, Colorado) 2026 Financing 2026A Senior Bonds and 2026B Subordinate Cash Flow Bonds Preliminary **** Universal Bond Solution Component Period Proposed Proposed Debt Service Total Adj Revenue Unused Debt Service Ending Principal Debt Service Adjustments Debt Service Constraints Revenues Coverage 12/15/2026 1,937,003 (1,146,061)790,942 3,575,676 2,784,734 452.08% 12/15/2027 7,748,013 (4,584,244)3,163,768 3,569,159 405,390 112.81% 12/15/2028 7,748,013 (4,584,244)3,163,768 8,224,530 5,060,762 259.96% 12/15/2029 5,105,000 12,853,013 (3,521,957)9,331,056 11,617,964 2,286,908 124.51% 12/15/2030 4,660,000 12,152,763 (335,094)11,817,668 14,715,388 2,897,720 124.52% 12/15/2031 5,400,000 12,659,763 (335,094)12,324,668 15,348,940 3,024,272 124.54% 12/15/2032 5,910,000 12,899,763 (335,094)12,564,668 15,646,001 3,081,333 124.52% 12/15/2033 6,195,000 12,889,263 (335,094)12,554,168 15,634,651 3,080,482 124.54% 12/15/2034 6,680,000 13,064,513 (335,094)12,729,418 15,851,264 3,121,846 124.52% 12/15/2035 7,005,000 13,055,513 (335,094)12,720,418 15,839,686 3,119,267 124.52% 12/15/2036 7,530,000 13,230,263 (335,094)12,895,168 16,060,630 3,165,462 124.55% 12/15/2037 7,900,000 13,223,763 (335,094)12,888,668 16,048,819 3,160,151 124.52% 12/15/2038 8,475,000 13,403,763 (335,094)13,068,668 16,274,182 3,205,513 124.53% 12/15/2039 2,075,000 6,580,013 (335,094)6,244,918 7,774,307 1,529,388 124.49% 12/15/2040 2,260,000 6,661,263 (335,094)6,326,168 7,877,910 1,551,742 124.53% 12/15/2041 2,375,000 6,663,263 (335,094)6,328,168 7,877,910 1,549,742 124.49% 12/15/2042 2,585,000 6,748,575 (335,094)6,413,481 7,983,586 1,570,105 124.48% 12/15/2043 2,720,000 6,747,863 (335,094)6,412,768 7,983,586 1,570,818 124.50% 12/15/2044 2,950,000 6,835,063 (335,094)6,499,968 8,091,375 1,591,407 124.48% 12/15/2045 3,100,000 6,830,188 (335,094)6,495,093 8,091,375 1,596,282 124.58% 12/15/2046 3,355,000 6,922,438 (335,094)6,587,343 8,201,320 1,613,977 124.50% 12/15/2047 3,530,000 6,921,300 (335,094)6,586,206 8,201,320 1,615,114 124.52% 12/15/2048 3,815,000 7,012,150 (335,094)6,677,056 8,313,464 1,636,408 124.51% 12/15/2049 4,025,000 7,012,325 (335,094)6,677,231 8,313,464 1,636,233 124.50% 12/15/2050 4,335,000 7,100,950 (335,094)6,765,856 8,427,850 1,661,995 124.56% 12/15/2051 4,575,000 7,102,525 (335,094)6,767,431 8,427,850 1,660,420 124.54% 12/15/2052 4,920,000 7,195,900 (335,094)6,860,806 8,544,525 1,683,719 124.54% 12/15/2053 5,190,000 7,195,300 (335,094)6,860,206 8,544,525 1,684,319 124.55% 12/15/2054 5,570,000 7,289,850 (335,094)6,954,756 8,663,533 1,708,777 124.57% 12/15/2055 5,935,000 7,348,500 (335,094)7,013,406 8,734,641 1,721,235 124.54% 12/15/2056 19,765,000 20,852,075 (13,738,857)7,113,218 8,857,451 1,744,233 124.52% 147,940,000 285,884,941 (36,287,808)249,597,133 317,316,883 67,719,751 Page 69 of 134 Nov 14, 2024 10:55 am Prepared by Wells Fargo Securities (TEW)(c:\...\desktop\Foothills MD 11.14.24 (SP):11_14SP-2026) Page 3 BOND PRICING Foothills Metropolitan District In the City of Fort Collins, Colorado) 2026 Financing 2026A Senior Bonds and 2026B Subordinate Cash Flow Bonds Preliminary **** Maturity Bond Component Date Amount Rate Yield Price 2026A Senior Refunding, 2040: 12/01/2029 5,105,000 5.000% 5.000% 100.000 12/01/2030 4,660,000 5.000% 5.000% 100.000 12/01/2031 5,400,000 5.000% 5.000% 100.000 12/01/2032 5,910,000 5.000% 5.000% 100.000 12/01/2033 6,195,000 5.000% 5.000% 100.000 12/01/2034 6,680,000 5.000% 5.000% 100.000 12/01/2035 7,005,000 5.000% 5.000% 100.000 12/01/2036 7,530,000 5.000% 5.000% 100.000 12/01/2037 7,900,000 5.000% 5.000% 100.000 12/01/2038 8,475,000 5.000% 5.000% 100.000 12/01/2039 2,075,000 5.000% 5.000% 100.000 12/01/2040 2,260,000 5.000% 5.000% 100.000 69,195,000 2026A Senior Refunding, 2046: 12/01/2041 745,000 5.250% 5.250% 100.000 12/01/2046 5.250% 5.250% 100.000 745,000 2026A New Money, 2046: 12/01/2041 1,630,000 5.250% 5.250% 100.000 12/01/2042 2,585,000 5.250% 5.250% 100.000 12/01/2043 2,720,000 5.250% 5.250% 100.000 12/01/2044 2,950,000 5.250% 5.250% 100.000 12/01/2045 3,100,000 5.250% 5.250% 100.000 12/01/2046 3,355,000 5.250% 5.250% 100.000 16,340,000 2026A New Money, 2056 Term Bond (Senior): 12/01/2047 3,530,000 5.500% 5.500% 100.000 12/01/2048 3,815,000 5.500% 5.500% 100.000 12/01/2049 4,025,000 5.500% 5.500% 100.000 12/01/2050 4,335,000 5.500% 5.500% 100.000 12/01/2051 4,575,000 5.500% 5.500% 100.000 12/01/2052 4,920,000 5.500% 5.500% 100.000 12/01/2053 5,190,000 5.500% 5.500% 100.000 12/01/2054 5,570,000 5.500% 5.500% 100.000 12/01/2055 5,935,000 5.500% 5.500% 100.000 12/01/2056 19,765,000 5.500% 5.500% 100.000 61,660,000 2026B Subordinate, 2053 Cash Flow Bond (Subordinate): 12/15/2056 18,160,000 7.500% 7.500% 100.000 166,100,000 Dated Date 09/01/2026 Delivery Date 09/01/2026 Par Amount 166,100,000.00 Original Issue Discount Production 166,100,000.00 100.000000% Underwriter's Discount (1,751,800.00) (1.054666%) Purchase Price 164,348,200.00 98.945334% Accrued Interest Net Proceeds 164,348,200.00 Page 70 of 134 Nov 14, 2024 10:55 am Prepared by Wells Fargo Securities (TEW)(c:\...\desktop\Foothills MD 11.14.24 (SP):11_14SP-2026) Page 4 BOND SUMMARY STATISTICS Foothills Metropolitan District In the City of Fort Collins, Colorado) 2026 Financing 2026A Senior Bonds and 2026B Subordinate Cash Flow Bonds Preliminary **** 2026A Senior 2026B Subordinate Refunding 2026A New Money Aggregate Dated Date 09/01/2026 09/01/2026 09/01/2026 09/01/2026 Delivery Date 09/01/2026 09/01/2026 09/01/2026 09/01/2026 First Coupon 12/01/2026 12/01/2026 12/15/2026 12/01/2026 Last Maturity 12/01/2041 12/01/2056 12/15/2056 12/15/2056 Arbitrage Yield 5.642493%5.642493%5.642493%5.642493% True Interest Cost (TIC)5.152929%5.531204%7.629081%5.741802% Net Interest Cost (NIC)5.119815%5.502129%7.549523%5.788071% All-In TIC 5.197773%5.553927%7.655096%5.770460% Average Coupon 5.004676%5.462510%7.500000%5.732036% Average Life (years)8.685 25.241 30.289 18.822 Weighted Average Maturity (years)8.685 25.241 30.289 18.822 Duration of Issue (years)6.969 13.782 12.227 10.948 Par Amount 69,940,000.00 78,000,000.00 18,160,000.00 166,100,000.00 Bond Proceeds 69,940,000.00 78,000,000.00 18,160,000.00 166,100,000.00 Total Interest 30,400,403.13 107,544,537.50 41,253,466.67 179,198,407.30 Net Interest 31,099,803.13 108,324,537.50 41,525,866.67 180,950,207.30 Bond Years from Dated Date 607,440,000.00 1,968,775,000.00 550,046,222.22 3,126,261,222.22 Bond Years from Delivery Date 607,440,000.00 1,968,775,000.00 550,046,222.22 3,126,261,222.22 Total Debt Service 100,340,403.13 185,544,537.50 59,413,466.67 345,298,407.30 Maximum Annual Debt Service 9,154,612.50 20,852,075.00 19,522,000.00 40,374,075.00 Average Annual Debt Service 6,579,698.57 6,133,703.72 1,961,559.79 11,400,167.52 Underwriter's Fees (per $1000) Average Takedown 10.000000 10.000000 15.000000 10.546659 Other Fee Total Underwriter's Discount 10.000000 10.000000 15.000000 10.546659 Bid Price 99.000000 99.000000 98.500000 98.945334 Par Average Average PV of 1 bp Bond Component Value Price Coupon Life Duration change 2040 69,195,000.00 100.000 5.000% 8.614 6.947 69,886.95 2046 17,085,000.00 100.000 5.250% 17.945 11.802 21,185.40 2056 Term Bond (Senior)61,660,000.00 100.000 5.500% 27.141 14.335 90,023.60 2053 Cash Flow Bond (Subordinate) 18,160,000.00 100.000 7.500% 30.289 12.341 21,610.40 166,100,000.00 18.822 202,706.35 All-In Arbitrage TIC TIC Yield Par Value 166,100,000.00 166,100,000.00 166,100,000.00 Accrued Interest Premium (Discount) Underwriter's Discount (1,751,800.00) (1,751,800.00) Cost of Issuance Expense (500,000.00) Other Amounts Target Value 164,348,200.00 163,848,200.00 166,100,000.00 Target Date 09/01/2026 09/01/2026 09/01/2026 Yield 5.741802%5.770460%5.642493% Page 71 of 134 Nov 14, 2024 10:55 am Prepared by Wells Fargo Securities (TEW)(c:\...\desktop\Foothills MD 11.14.24 (SP):11_14SP-2026) Page 5 BOND DEBT SERVICE BREAKDOWN Foothills Metropolitan District In the City of Fort Collins, Colorado) 2026 Financing 2026A Senior Bonds and 2026B Subordinate Cash Flow Bonds Preliminary **** Period 2026A Senior 2026B Ending Refunding 2026A New Money Subordinate Total 12/15/2026 874,715.63 1,062,287.50 393,466.67 2,330,469.80 12/15/2027 3,498,862.50 4,249,150.00 1,362,000.00 9,110,012.50 12/15/2028 3,498,862.50 4,249,150.00 1,362,000.00 9,110,012.50 12/15/2029 8,603,862.50 4,249,150.00 1,362,000.00 14,215,012.50 12/15/2030 7,903,612.50 4,249,150.00 1,362,000.00 13,514,762.50 12/15/2031 8,410,612.50 4,249,150.00 1,362,000.00 14,021,762.50 12/15/2032 8,650,612.50 4,249,150.00 1,362,000.00 14,261,762.50 12/15/2033 8,640,112.50 4,249,150.00 1,362,000.00 14,251,262.50 12/15/2034 8,815,362.50 4,249,150.00 1,362,000.00 14,426,512.50 12/15/2035 8,806,362.50 4,249,150.00 1,362,000.00 14,417,512.50 12/15/2036 8,981,112.50 4,249,150.00 1,362,000.00 14,592,262.50 12/15/2037 8,974,612.50 4,249,150.00 1,362,000.00 14,585,762.50 12/15/2038 9,154,612.50 4,249,150.00 1,362,000.00 14,765,762.50 12/15/2039 2,330,862.50 4,249,150.00 1,362,000.00 7,942,012.50 12/15/2040 2,412,112.50 4,249,150.00 1,362,000.00 8,023,262.50 12/15/2041 784,112.50 5,879,150.00 1,362,000.00 8,025,262.50 12/15/2042 6,748,575.00 1,362,000.00 8,110,575.00 12/15/2043 6,747,862.50 1,362,000.00 8,109,862.50 12/15/2044 6,835,062.50 1,362,000.00 8,197,062.50 12/15/2045 6,830,187.50 1,362,000.00 8,192,187.50 12/15/2046 6,922,437.50 1,362,000.00 8,284,437.50 12/15/2047 6,921,300.00 1,362,000.00 8,283,300.00 12/15/2048 7,012,150.00 1,362,000.00 8,374,150.00 12/15/2049 7,012,325.00 1,362,000.00 8,374,325.00 12/15/2050 7,100,950.00 1,362,000.00 8,462,950.00 12/15/2051 7,102,525.00 1,362,000.00 8,464,525.00 12/15/2052 7,195,900.00 1,362,000.00 8,557,900.00 12/15/2053 7,195,300.00 1,362,000.00 8,557,300.00 12/15/2054 7,289,850.00 1,362,000.00 8,651,850.00 12/15/2055 7,348,500.00 1,362,000.00 8,710,500.00 12/15/2056 20,852,075.00 19,522,000.00 40,374,075.00 100,340,403.13 185,544,537.50 59,413,466.67 345,298,407.30 Page 72 of 134 Nov 14, 2024 10:55 am Prepared by Wells Fargo Securities (TEW)(c:\...\desktop\Foothills MD 11.14.24 (SP):11_14SP-2026) Page 6 RESERVE/CAPITALIZED INTEREST FUND Foothills Metropolitan District In the City of Fort Collins, Colorado) 2026 Financing 2026A Senior Bonds and 2026B Subordinate Cash Flow Bonds Preliminary **** Scheduled Date Deposit Interest Principal Draws Balance 12/15/2026 12,747,450 1,062,287.50 1,062,287.50 11,685,162.50 12/15/2027 4,249,150.00 4,249,150.00 7,436,012.50 12/15/2028 4,249,150.00 4,249,150.00 3,186,862.50 12/15/2029 3,186,862.50 3,186,862.50 12,747,450 0 12,747,450.00 12,747,450.00 Average Life (years):1.7500 Arbitrage Yield:5.6424933% Value of Negative Arbitrage: 1,168,599.79 Page 73 of 134 Nov 14, 2024 10:55 am Prepared by Wells Fargo Securities (TEW)(c:\...\desktop\Foothills MD 11.14.24 (SP):11_14SP-2026) Page 7 SUMMARY OF BONDS REFUNDED Foothills Metropolitan District In the City of Fort Collins, Colorado) 2026 Financing 2026A Senior Bonds and 2026B Subordinate Cash Flow Bonds Preliminary **** Maturity Interest Par Call Call Bond Date Rate Amount Date Price 2014, 2014, 2030, 2030: 12/01/2026 5.750% 2,365,000 09/01/2026 100.000 12/01/2027 5.750% 2,600,000 09/01/2026 100.000 12/01/2028 5.750% 2,895,000 09/01/2026 100.000 12/01/2029 5.750% 3,160,000 09/01/2026 100.000 12/01/2030 5.750% 3,490,000 09/01/2026 100.000 14,510,000 2014, 2014, 2038, 2038: 12/01/2031 6.000% 3,800,000 09/01/2026 100.000 12/01/2032 6.000% 4,180,000 09/01/2026 100.000 12/01/2033 6.000% 4,540,000 09/01/2026 100.000 12/01/2034 6.000% 4,970,000 09/01/2026 100.000 12/01/2035 6.000% 5,385,000 09/01/2026 100.000 12/01/2036 6.000% 5,870,000 09/01/2026 100.000 12/01/2037 6.000% 6,340,000 09/01/2026 100.000 12/01/2038 6.000% 12,180,000 09/01/2026 100.000 47,265,000 61,775,000 Page 74 of 134 Fort Collins, Colorado February 6, 2025 Page 75 of 134 2 1 3 4 5 Ranking of importance to the community ART / CULTURE LOCAL BUSINESSES PUBLIC SPACE SUSTAINABILITY SAFETY / SECURITY Programming & community activations desired at Foothills 2 1 3 4 5 BEER & WINE FESTIVALS FARMERS MARKET CONCERTS ART / CULTURAL EVENTS ACTIVITIES FOR KIDS 42%41% 17% When I visit Foothills I spend the most time at: COLLEGE SHOPS INTERIORMALL OUTDOOR SPACES Midtown Fort Collins needs more of the following: S T R O N G L Y D I S A G R E E S T R O N G L Y A G R E E RENTAL HOUSING OPTIONS 4.7 FOR SALE OPTIONS 5.3 CIVIC/ CULTURAL VENUES 7.2 BETTER DINING OPTIONS 8.5 OFFICE EMPLOYMENT OPTIONS 5.3 A BOUTIQUE HOTEL 4.9 OUTREACH & COMMUNITY ALIGNMENT Community driven design Conducted in field surveys with over 900 respondents Hosted over 10 town halls, community outreach events and group presentations More open & gathering space Emphasis on arts & culture Desire for more and better food & beverage options Desire for community event space Range of housing opportunities Focus on Sustainability COMMUNITY ENGAGEMENT 6 KEY TAK EAWAYS: 2Theinformationcontainedinthisproposalisconceptualinnatureandprovidedforgeneralinformationpurposesonly. Plans, specifications, amenities, features, availability, amounts, land uses, timing, programming, owners/tenants, target brands, and other elements are subject to change, modification or cancellation without notice. Plans, photos, maps, and drawings are intended for informational and illustrative purposes only and are not to be relied on. All images used within this document are for internal use only and are not to be published or shared with third-parties.Page 76 of 134 Foothills today represents traditional suburban development... despite a $300+M renovation less than 10 yrs ago, the indoor portion is trending toward obsolescence. Fort Collins deserves better. Current Conditions Sprawling parking fields Anchor tenants vacating Under-utilized parking structure Poor connections to surrounding neighborhoods Foothills represents a generational opportunity to transform 62+ acres in the heart of midtown into a vibrant, mixed-use urban neighborhood and lifestyle district that is rooted in the culture and community of Fort Collins. Redevelopment Approach Retain entities that are successful (College Ave. shops, Cinemark, existing restaurants) Align land use with public desires and city goals Create room for a host of new experiences and complimentary uses that ensure long-term success EXISTING CONDITIONS MASSING STUDY 3Theinformationcontainedinthisproposalisconceptualinnatureandprovidedforgeneralinformationpurposesonly. Plans, specifications, amenities, features, availability, amounts, land uses, timing, programming, owners/tenants, target brands, and other elements are subject to change, modification or cancellation without notice. Plans, photos, maps, and drawings are intended for informational and illustrative purposes only and are not to be relied on. All images used within this document are for internal use only and are not to be published or shared with third-parties.Page 77 of 134 Existing Building to be removed Existing Building to remain OVERALL REDUCTION RETAIL REIMAGINED AMOUNT OF CURRENT RETAIL 32% 444,000 sf 662,619 sf FOOTHILLS BY THE NUMBERS Adaptive reuse over demolition Goal = ‘right size’ the amount of retail to position for long term success The information contained in this proposal is conceptual in nature and provided for general information purposes only. Plans, specifications, amenities, features, availability, amounts, land uses, timing, programming, owners/tenants, target brands, and other elements are subject to change, modification or cancellation without notice. Plans, photos, maps, and drawings are intended for informational and illustrative purposes only and are not to be relied on. All images used within this document are for internal use only and are not to be published or shared with third-parties.4Page78of134 S C O LL E GE A VE NU E ST A N F O R D R O A D MA TT HE W S E MONRO E DR WEST ENTRA NCE DR JO H N F KE NN E D Y E MO NROE E FOOTHILLS PKWY LOOP DRIVE LOOP DRIVE CENTRAL BOULEVARD RESIDENT IAL WAY Existing Parking Garage Cinemark Cycle Cycle Cycle Cycle Cycle Dick’s FAC EAST CONNECTOR DRIVE NORTH E NTRANCE DR Potential pass through during open hours Dick's Cinemark Existing Garage FAC 5HVLGHQWLDO SHU 6$5 5HVLGHQWLDO SHU 6$5 5HVLGHQWLDO SHU 6$5 3DUNLQJ SHU 5XVVHOO 0LOOV UHHQ RXVH 0' 1"=100'-0" 50'100'200' URFHU VI 2+ 5HVWURRPV Office Above 20,000 sf Line of Existing A2 A3 A4 A5 A6 A1 B C RRG SHULHQFH VI VI QG IORRU D E1 E2 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI VI 5HWDLO VI 2IILFH VI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI VI 2+ VI VI VI) VI REE\ VI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI VI 5HWDLO VI 5HWDLO VI 5HWDLO VI VI 5HWDLO VI 5HWDLO VI 5HWDLO VIVI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI VI VI QG IORRU E3 RDGLQJ RDGLQJ 2+ Residential Above Merchandising Plan Existing Building Food & Beverage Retail Legend Of ce 4,168 4,060 2, 552 5,560 1, 914 1,923 2,850 7,083 6,200 43,655 3,680 4,460 QGÀRRU 5,020 980 2,860 5,270 3,832 3,667 4,944 4,478 2,192 2,149 2,192 3,000 2,708 1,650 10, 482 4,480 2,400 3,000 2,360 2,350 3,240 2,000 3, 570 7,817 VISHUOHDVH LQFOXGHVVHDWLQJDUHDDEY 2,223 2,700 1,8002,200 1,8002, 250 1,8002,250 1,8002, 250 7,200 4,653 1, 754 2,467 3,231 1,690 4,214 2,073 2,430 2,073 2,400 2,280 300 5,100 2,4001,900 2,280 2,288 2, 411 1, 790 20,443 D-801 D-803 D-804 D-901 D-902 D-903 D-1001 A-601 A-602 A-401 B- 105 B-104 B- 103 B-101 D-113 C-101 C- 102 C- 104 C- 106 C- 107 C-108 E-103 E- 101 E- 102 E-201 E-601 E- 801 E-701 C- 103 C- 105 D-401 D-305 D-304 D-303 D-206 D-101 D- 203 D- 204 D- 601 A-501 A-303A-304 A- 302 A-301 A- 101 A- 201 A-202 A-203 D-701 D- 1002 7UDV K 2,400 B- 102 B-106 C- 109 E-501 E-401 D-205 D-301 D-302 D-402D-403 D-404D-405 D-702 D-704 D-703 D-802 C-110 URFHU LQHPDUN Existing Parking Garage FAC 130VACANT130VACANT 120 Cinemark Grocer Ofce RETAIL F&B OFFICE RESIDENTIAL OF RETAIL / F&B 444,000 sf NEW RESIDENTIAL UNITS OF OPEN SPACE & NATURE TRAILS 300 11 acres FOOTHILLS BY THE NUMBERS OF NEW WORKPLACE OPPORTUNITIES 40,000 sf Townhomes Affordable Apartments Condominiums FOOTHILLS BY THE NUMBERS Repurposed & reimagined to resonate. FAC The information contained in this proposal is conceptual in nature and provided for general information purposes only. Plans, specifications, amenities, features, availability, amounts, land uses, timing, programming, owners/tenants, target brands, and other elements are subject to change, modification or cancellation without notice. Plans, photos, maps, and drawings are intended for informational and illustrative purposes only and are not to be relied on. All images used within this document are for internal use only and are not to be published or shared with third-parties.5Page79of134 RETAIL & F&B RETAIL & F&B TOWNHOMES / BROWNSTONES OFFICE OVER RETAIL CINEMARK AFFORDABLE APARTMENTS FAC VILLAGE GREEN CONDOMINIUMS The information contained in this proposal is conceptual in nature and provided for general information purposes only. Plans, specifications, amenities, features, availability, amounts, land uses, timing, programming, owners/tenants, target brands, and other elements are subject to change, modification or cancellation without notice. Plans, photos, maps, and drawings are intended for informational and illustrative purposes only and are not to be relied on. All images used within this document are for internal use only and are not to be published or shared with third-parties.6Page80of134 Adaptive reuse of interior mall corridor The information contained in this proposal is conceptual in nature and provided for general information purposes only. Plans, specifications, amenities, features, availability, amounts, land uses, timing, programming, owners/tenants, target brands, and other elements are subject to change, modification or cancellation without notice. Plans, photos, maps, and drawings are intended for informational and illustrative purposes only and are not to be relied on. All images used within this document are for internal use only and are not to be published or shared with third-parties.7Page81of134 Crafted outdoor dining experiences The information contained in this proposal is conceptual in nature and provided for general information purposes only. Plans, specifications, amenities, features, availability, amounts, land uses, timing, programming, owners/tenants, target brands, and other elements are subject to change, modification or cancellation without notice. Plans, photos, maps, and drawings are intended for informational and illustrative purposes only and are not to be relied on. All images used within this document are for internal use only and are not to be published or shared with third-parties.8Page82of134 Dynamic tenant offerings rooted in the culture of Fort Collins The information contained in this proposal is conceptual in nature and provided for general information purposes only. Plans, specifications, amenities, features, availability, amounts, land uses, timing, programming, owners/tenants, target brands, and other elements are subject to change, modification or cancellation without notice. Plans, photos, maps, and drawings are intended for informational and illustrative purposes only and are not to be relied on. All images used within this document are for internal use only and are not to be published or shared with third-parties.9Page83of134 Transformative open spaces that unite the community The information contained in this proposal is conceptual in nature and provided for general information purposes only. Plans, specifications, amenities, features, availability, amounts, land uses, timing, programming, owners/tenants, target brands, and other elements are subject to change, modification or cancellation without notice. Plans, photos, maps, and drawings are intended for informational and illustrative purposes only and are not to be relied on. All images used within this document are for internal use only and are not to be published or shared with third-parties. 10Page84of134 OF WORKPLACE OPPORTUNITIES 40,000 sf The information contained in this proposal is conceptual in nature and provided for general information purposes only. Plans, specifications, amenities, features, availability, amounts, land uses, timing, programming, owners/tenants, target brands, and other elements are subject to change, modification or cancellation without notice. Plans, photos, maps, and drawings are intended for informational and illustrative purposes only and are not to be relied on. All images used within this document are for internal use only and are not to be published or shared with third-parties. 11Page85of134 UNITED BY COMMUNITY & NATURE Residential District NEW RESIDENTIAL UNITS 300 WE'RE CREA T I NG AN EXCEPTIONALNEW RESIDENTIAL NEIGHBORHOOD THAT PU T S NATURE AND THE PEDESTRIAN FIRST" – CHAD MCWHINNEY The information contained in this proposal is conceptual in nature and provided for general information purposes only. Plans, specifications, amenities, features, availability, amounts, land uses, timing, programming, owners/tenants, target brands, and other elements are subject to change, modification or cancellation without notice. Plans, photos, maps, and drawings are intended for informational and illustrative purposes only and are not to be relied on. All images used within this document are for internal use only and are not to be published or shared with third-parties. 12Page86of134 Luxury Brownstones Affordable Apartments RESIDENTIAL DISTRICTWelcome to the Neighborhood FAC Parking Garage Walkup Townhomes Attainable Condominiums The information contained in this proposal is conceptual in nature and provided for general information purposes only. Plans, specifications, amenities, features, availability, amounts, land uses, timing, programming, owners/tenants, target brands, and other elements are subject to change, modification or cancellation without notice. Plans, photos, maps, and drawings are intended for informational and illustrative purposes only and are not to be relied on. All images used within this document are for internal use only and are not to be published or shared with third-parties. 13Page87of134 S C O LL E GE A VE NU E ST A MA TT H E CENTRAL BOULEVARD RESIDENT IAL WAY Existing Parking Garage Cycle Cycle FAC E AST CONNECTOR DRIVE Potential pass through during open hours Dick's Cinemark Existing Garage FAC 5HVLGHQWLDO SHU 6$5 5HVLGHQWLDO SHU 6$5 5HVLGHQWLDO SHU 6$5 3DUNLQJSHU5XVVHOO0LOOV UHHQ RXVH 0' 1"=100'-0" 50'100'200' URFHU VI 2+ 5HVWURRPV Office Above 20,000 sf LineofExisting A2 A3 A4 A5 A6 A1 B C RRG SHULHQFH VI VI QG IORRU D E1 E2 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI VI 5HWDLO VI 2IILFH VI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI VI 2+ VI VI VI) VI REE\ VI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI VI 5HWDLO VI 5HWDLO VI 5HWDLO VI VI 5HWDLO VI 5HWDLO VI 5HWDLO VIVI 5HWDLO VI 5HWDLO VI 5HWDLO VI 5HWDLO VI VI VI QG IORRU E3 RDGLQJ RDGLQJ 2+ Residential Above Merchandising Plan Existing Building Food & Beverage Retail Legend Of ce 4,168 4,060 2, 552 5,560 1,914 1,923 2,850 7, 083 6,200 43,655 3,680 4,460 QGÀRRU 5,020 980 2,860 5,270 3,832 3,667 4,944 4,478 2,192 2,149 2,192 3,000 2,708 1,650 10, 482 4,480 2,400 3,000 2,360 2,350 3,240 2,000 3,570 7,817 VISHUOHDVH LQFOXGHVVHDWLQJDUHDDEY 2,223 2,700 1, 8002,200 1, 8002,250 1, 8002, 250 1, 8002,250 7,200 4,653 1,754 2,467 3,231 1,690 4,214 2,073 2,430 2,073 2,400 2,280 300 5,100 2,4001,900 2,280 2,288 2,411 1, 790 20,443 D-801 D-803D-804 D-901 D-902 D-903 D-1001 A- 601 A- 602 A-401 B-105 B- 104 B-103 B-101 D-113 C- 101 C- 102 C- 104 C- 106 C- 107 C- 108 E-103 E- 101 E- 102 E- 201 E- 601 E-801 E-701 C- 103 C- 105 D-401 D-305 D-304 D-303 D-206 D-101 D- 203 D- 204 D- 601 A- 501 A- 303A- 304 A- 302 A- 301 A- 101 A- 201 A- 202 A- 203 D-701 D- 1002 7UDV K 2,400 B- 102 B- 106 C- 109 E- 501 E- 401 D-205 D-301 D-302 D-402D-403 D-404D-405 D-702 D-704 D-703 D-802 C-110 URFHU LQHPDUN Existing Parking Garage FAC RESIDENTIAL DISTRICTNatureis calling, and it's right outside your door ClimbingWallPlayFeature ClimbingWallPlayFeature ClimbingWallPlayFeature OversizedSwings PavingVariationatEntryPlaza MovableSeatingatEntryPlaza In-Ground Lighting at Entry Plaza Linear Park Look and Feel In-Ground Lighting at Entry Plaza Lighting Procession at Entry Plaza Seating Nooks Key Map Precedent Imagery - Residential Entry Plaza ClimbingWallPlayFeature ClimbingWallPlayFeature ClimbingWallPlayFeature Oversized Swings Paving Variation at Entry Plaza Movable Seating at Entry Plaza In-Ground Lighting at Entry Plaza Linear Park Look and Feel In-Ground Lighting at Entry Plaza Lighting Procession at Entry Plaza Seating Nooks Key Map Precedent Imagery - Residential Entry Plaza Lawn Loungers Dog Park with Artificial Lawn Built-in Furnishings Curved Seatwalls with Tops Movable Tables and Chairs Seatwalls with Planting Backdrop Walk-up Patios for Residences Hammocks Oversized Furnishings Look and Feel Oversized Furnishings Oversized Furnishings Key Map Precedent Imagery - Linear Park FLEXIBLE SEATING SPACES CLIMBING WALL /DYNAMIC ART OVERSIZED SEATING DOG PARK ADVENTURE PLAY ZONE The information contained in this proposal is conceptual in nature and provided for general information purposes only. Plans, specifications, amenities, features, availability, amounts, land uses, timing, programming, owners/tenants, target brands, and other elements are subject to change, modification or cancellation without notice. Plans, photos, maps, and drawings are intended for informational and illustrative purposes only and are not to be relied on. All images used within this document are for internal use only and are not to be published or shared with third-parties. 14Page88of134 Environmental Sustainability Outcomes FROM CAR-CENTRIC, SINGLE-USE SUBURBAN PROTOTYPE TO WALKABLE, URBAN-SCALED MIXED-USE VILLAGE E X I S T I N G P R O P O S E D ADAPTIVE RE-USE VS. DEMOLITION ALL DESIGNED TO GET PEOPLE OUT OF THEIR CARS = NATURAL REDUCTION IN GHGS NEW BIKE AND PEDESTRIAN INFRASTRUCTURE NEARLY 3X AMOUNT OF OUTDOOR, LANDSCAPED OPEN SPACE INTEGRATED LANDSCAPING TO PROMOTE LEARNING AND PLAY The information contained in this proposal is conceptual in nature and provided for general information purposes only. Plans, specifications, amenities, features, availability, amounts, land uses, timing, programming, owners/tenants, target brands, and other elements are subject to change, modification or cancellation without notice. Plans, photos, maps, and drawings are intended for informational and illustrative purposes only and are not to be relied on. All images used within this document are for internal use only and are not to be published or shared with third-parties. 15Page89of134 S C O LL E GE A VE NU E MA TT HE W S E MONRO E DR WEST ENTRA NCE DR JO H N F KE NN E D Y E MO NROE DR LOOP DRIVE LOOP DRIVE Existing Parking Garage Cinemark Cycle Cycle Cycle Cycle Cycle FAC EAST CONNECTOR DRIVE NORT H E NTRANCE DR UP Underpass to Mason Trail Reduce connection length MAX Station MA S O N T R AI L ST A N F O R D R O A D E MO NROE DR MA TT HE W S S T E MONROE DR E SWALLOW RD EFOOTHILLSPKWY WEST ENTRANCE DR LOOP DRIVE CENTRAL BO ULEVARD RESIDE NTIAL WAY EAST CONNECTOR DRIVE Existing Parking Garage Cinemark FAC MAX Underpass Bike Parking Garden 10’ Multi- Modal Path Bikeway/Bike lane Sharrow lane Legend: Critical Public Infrastructure NEW STREET/ALLEY NETWORK CREATE SMALLER, URBAN- SCALED BLOCKS FOR NEW USES RE-ORGANIZE SURFACE PARKING UPGRADE PUBLIC PARKING STRUCTURE NEARLY 3X AMOUNT OF LANDSCAPED, PROGRAMMED COMMUNITY OPEN SPACE FOOTHILLS ACTIVITY CENTER RENOVATE EXTERIOR/MAKE MORE VISIBLE IMPROVE CONNECTION TO ADJACENT MARRIOTT The information contained in this proposal is conceptual in nature and provided for general information purposes only. Plans, specifications, amenities, features, availability, amounts, land uses, timing, programming, owners/tenants, target brands, and other elements are subject to change, modification or cancellation without notice. Plans, photos, maps, and drawings are intended for informational and illustrative purposes only and are not to be relied on. All images used within this document are for internal use only and are not to be published or shared with third-parties. 16Page90of134 Smart Growth Management INCREASE DENSITY WITHIN AN IDENTIFIED TOD DISTRICT LEVERAGE EXISTING UNDER-UTILIZED GARAGE STRENGTHEN CONNECTION TO TRANSIT WALKABILITY AND PEDESTRIAN FRIENDLINESS CO-LOCATION OF JOBS, HOUSING, RETAIL, DINING AND SERVICES = A “10-MIN CITY” PUBLIC/COMMUNITY-GATHERING SPACES 17Theinformationcontainedinthisproposalisconceptualinnatureandprovidedforgeneralinformationpurposesonly. Plans, specifications, amenities, features, availability, amounts, land uses, timing, programming, owners/tenants, target brands, and other elements are subject to change, modification or cancellation without notice. Plans, photos, maps, and drawings are intended for informational and illustrative purposes only and are not to be relied on. All images used within this document are for internal use only and are not to be published or shared with third-parties.Page 91 of 134 Strategic Priorities DEDICATED SITE FOR AFFORDABLE RENTAL HOUSING ATTACHED, FOR-SALE HOUSING – RANGE OF PRODUCT TYPES AND PRICE POINTS INFILL REDEVELOPMENT, SERVED BY EXISTING INFRASTRUCTURE ECONOMIC HEALTH OUTCOMES – MALL IS FAILING; CURRENT BONDS WILL GO INTO DEFAULT 1 2 3 4 The information contained in this proposal is conceptual in nature and provided for general information purposes only. Plans, specifications, amenities, features, availability, amounts, land uses, timing, programming, owners/tenants, target brands, and other elements are subject to change, modification or cancellation without notice. Plans, photos, maps, and drawings are intended for informational and illustrative purposes only and are not to be relied on. All images used within this document are for internal use only and are not to be published or shared with third-parties. 18Page92of134 The information contained in this proposal is conceptual in nature and provided for general information purposes only. The proposal is subject to change by McWhinney Real Estate Services, LLC or its affiliates without notice. The final terms and conditions of any development or other matters related to the project will be set forth in the definitive agreements among the relevant parties. While we endeavor to provide information which is up to date and correct, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the information or related graphics contained in this proposal. Financial information, expenses, and projections include estimates, assumptions, and forward looking statements which may not prove to be correct and which involve risks. Plans, specifications, amenities, features, availability, amounts, prices, land uses, timing, dimensions, materials and other elements are also subject to change, modification or cancellation. Scenes, pictures, drawings, illustrations and/or views shown may be artist renderings and may be locations or activities not on, or related to, the property or development. Actual views may vary, and views described or depicted cannot be relied upon. Maps are not to scale and are for relative location purposes only. There is no guarantee that the facilities, services, features, amenities, improvements, views, scenes or specifications described, shown or depicted in this proposal will be constructed or otherwise provided, and if constructed or provided, that they will be of the same type, style, size or nature as described or depicted. Ownership or lease of a space in a depicted community or mixed-use development does not guarantee access to, or the right to use, amenities, which, if available, may require separate payment and may be subject to other conditions on use. Please Note: All images used within this document are for internal use only. Prism and McWhinney do not have the copyright for the various images used and therefore are not to be published or shared. Page 93 of 134 Page 94 of 134 COUNCIL FINANCE COMMITTEE AGENDA ITEM SUMMARY Staff: Dana Hornkohl, Brad Buckman, Monica Martinez Date: February 6, 2025 SUBJECT FOR DISCUSSION Supplemental Appropriation Request for College Avenue-Trilby Road Intersection Improvements Project EXECUTIVE SUMMARY Final construction of the College Avenue-Trilby Road Intersection Improvements project Project) will require additional appropriations to complete work. There is sufficient transportation and stormwater funding available to complete the Project if appropriated. It is necessary to either 1) appropriate additional funds to complete the Project, 2) further reduce scope, or 3) delay final delivery. Reduction of scope will result in the Project not fully meeting the established Project goals or adopted City standards and plans. Delaying final delivery until other funding becomes available will negatively impact other transportation capital projects in the delivery pipeline. Staff is recommending supplemental appropriations totaling $3,756,165 which would allow for completion of the intersection improvements and significant utility infrastructure installation as intended when work began. This request is coming before Council Finance Committee now to avoid additional cost impacts due to potentially pausing and restarting active construction and design projects. GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED Does Council Finance Committee support an off-cycle appropriation from the following funding sources: 1) Stormwater Reserves, 2) Fort Collins Loveland Water District (FCLWD), 3) South Fort Collins Sanitation District (SFCSD), 4) unanticipated revenue from the rent and sale of 945 East Prospect Road, 5) Community Capital Improvement Program (CCIP) Arterial Intersection Improvements, 6) remaining funds in the Suniga Improvements Project, and 7) Transportation Capital Expansion Fees (TCEF) to complete the College Avenue – Trilby Road Intersection Improvements project? BACKGROUND/DISCUSSION Staff came before the Council Finance Committee and City Council in August/September 2024 seeking and additional appropriation for the Project. The supplemental funding was requested to cover right-of-way and easement acquisition costs over and above the estimated cost for this phase of the Project. Since the request was granted, right-of-way acquisition has been completed. Delays associated with right-of-way acquisition led the Project team to divide construction into three packages based on the estimated acquisition dates for specific parcel locations. This allowed construction to begin in areas where acquisition was complete. Construction Package One (CP1) began in Spring 2024 and was completed in the Fall of 2024. CP1included Project earthwork and walls. The remaining construction included new stormwater infrastructure and utility relocation (Package 2) as well as new paving, sidewalks, signals, signing, striping, landscaping, irrigation, and urban design elements (Package 3). Staff began negotiating Page 95 of 134 construction pricing for these packages with the City’s Construction Manager/General Contractor (CM/GC). It became evident that there were significant additional costs for 1) splitting the construction packages to take advantage of available acquisitions and 2) longer construction schedules. With construction season coming to close, and acquisition complete, the Project team decided to recombine all remaining work into Construction Package Two (CP2) to minimize these additional costs. The estimated cost for CP2 was still significantly higher than the City’s remaining Project budget. While construction cost inflation is not as severe as in 2022 and 2023, it remains challenging, especially for projects that take significant time for planning, design, and acquisition. The quarterly trendline for annual inflation percentage is 8.51% as measured by the Colorado Department of Transportation (CDOT) Construction Cost Index (see Attachment 1). The Project team has since undergone a significant value engineering effort to help bring the remaining construction cost within the City’s budget. This effort in conjunction with reduced mobilization, duration of project, and traffic and erosion control setups has brought the estimated construction cost of CP2 to within ~$1.3 million of the City’s available funding. Staff has identified traditional transportation capital project funding sources that can be utilized to cover the shortfall (see Figure 2). The Project includes significant water line replacement work for the FCLWD and limited sewer work for the SFCSD. Including this work in the Project will minimize disruption to the traveling public. The City has entered into intergovernmental agreements with the districts (see Attachments 2 and 3) and will be reimbursed for this work as it is constructed and accepted by district staff. This is a routine partnership practice on transportation capital projects. However, the total scope and estimated cost ($1,168,662) of the districts’ work in the Project is relatively high compared to other recent capital projects. Now that agreements are executed and pricing is fixed, a supplemental appropriation is needed to cover the cost of the districts’ work. The Project also includes significant new stormwater infrastructure. This includes normal surface water collection inlets and pipes associated with intersection improvement projects. It also includes significant stormwater outfall infrastructure that is not typically included in this type of transportation work. The Fossil Creek Stormwater Master plan was originally completed in 2001. Since this area was within Larimer County but not within City limits, it was not studied for proposed future major stormwater improvements. The area that includes the Project was annexed into the City in October 2006 as part of the Southwest Enclave Annexation. The existing site and stormwater conveyance conditions have not changed significantly since the annexation, including stormwater routinely overtopping the intersection and College Avenue north of the intersection. At the onset of the Project, it was not envisioned that Stormwater Reserves funding would be needed to assist with covering construction costs. This request was not planned for in the adopted City budget for 2025-2026. The cost of establishing adequate stormwater outfalls was seen as above and beyond the typical costs associated with transportation capital improvement projects (see Attachment 4). Fort Collins Utilities has agreed and is prepared to contribute Stormwater Reserves funding 1,294,934) to the Project to cover the construction costs associated with establishing these Page 96 of 134 outfalls. This work will allow for future development and redevelopment in and around the intersection of South College Avenue and Trilby Road. In addition to this request from Stormwater Reserves, Water Utilities leadership anticipates bringing forward a request at the March 2025 Council Finance Committee for a supplemental appropriation of $1,500,000 for the Oak Street Stormwater Improvement Project (OSSP). This supplemental appropriation will add to the overall OSSP budget to cover anticipated project expenses with a minor contingency. Water Utilities leadership reviewed both requests for funding and are confident the Stormwater Utility reserve balance can accommodate both requests. Figure 1 depicts the funds that have been appropriated to the Project. Figure 1 - Prior Appropriated Funds Figure 2 depicts the proposed supplemental appropriations to the Project. Highway Safety Improvement Program (HSIP) Grant Funds 2,250,000$ Congestion Mitigation and Air Quality (CMAQ) Improvement Program Grant Funds 748,732$ Funding Advancements for Surface Transportation and Economic Recovery (FASTER) Act Grant Funds 3,500,000$ Highway Improvement Program (HIP) Grant Funds 1,870,000$ Surface Transportation Block Grant (STBG) Program Funds 5,272,260$ SUBTOTAL 13,640,992$ Transportation Capital Expansion Fee (TCEF) Funds 1,511,420$ Transportation Services Fund 20,750$ Transportation Improvement Fund 11,900$ Development Contributions to Construction 52,963$ Community Capital Improvement Program (CCIP) Arterial Intersection Improvements 2,800,000$ SUBTOTAL 4,397,033$ TOTAL PRIOR APPROPRIATION 18,038,025$ Prior Appropriated Funds Grant Funding (Federal and State) Local Funding Page 97 of 134 Figure 2 - Funds Proposed to be Appropriated per Future Action (Local Funding) Staff has identified three alternatives to reach final completion on the Project. Option 1: Secure off-cycle appropriations for the Project to complete construction and avoid additional costs without delaying the work. There is currently sufficient transportation and stormwater related funding to cover the proposed appropriation. Option 2: Further reduce the scope of work for the Project. The Project has been value engineered to minimize costs. Additional reduction of scope would potentially compromise project goals or limit the ability to meet City standards. Option 3: Delay final delivery until additional funding can be secured. This option may jeopardize grant funding awarded to the Project and would result in the Project not meeting the identified goals within the promised timeframe, expose the remaining work to further inflation, and would impact the schedule and budget for other transportation capital projects in the design, acquisition, and construction pipeline. Project Details and Background In 2020, the City’s Arterial Intersection Prioritization Study identified the intersection of Trilby Road and South College Avenue (also known as State Highway 287) as a high priority due to traffic safety and congestion issues, as well as a lack of active modes infrastructure. CDOT has also identified this intersection as a high priority to address serious injury crashes. Engineering, Traffic Operations and FC Moves staff identified the following safety and operational concerns with the current intersection: 1) high frequencies of approach turn crashes and rear-end crashes; 2) a lack of bicycle and pedestrian accessibility and infrastructure; 3) high volumes of motorists on the north-south legs of South College Avenue; and 4) increasing volumes on the east-west approach legs of Trilby Road. The Project design effort began in 2020. The reconstructed intersection (see Attachments 5 and 6) will improve safety for current and future traffic levels as growth continues in the region and will create a safer intersection for all Stormwater Reserves Fund 1,294,934$ Fort Collins Loveland Water District (FCLWD)1,139,824$ South Fort Collins Sanitation District (SFCSD)28,838$ Proceeds from Rent and Sale of 945 East Prospect Road 380,673$ Community Capital Improvement Program (CCIP) Arterial Intersection Improvements*400,000$ Reappropriation of Suniga Improvements Project to College Avenue-Trilby Road Intersection Improvements Project 246,503$ Tra nsportation Capital Expansion Fee (TCEF) Funds 265,393$ Total Proposed Funds to be Appropriated per Future Action 3,756,165$ Proposed Transfer to Art in Public Places 30,789$ Total Proposed Project Funds 21,794,190$ Note: CCIP funds previously appropriated through 2025-2026 budget adoption. Funds Proposed to be Appropriated per Future Action (Local Funding) Page 98 of 134 users. The new intersection will feature dual left turn lanes from South College Avenue to Trilby Road, right turn lanes for each direction of travel, and a widened Trilby Road approach to South College Avenue. Pedestrians and bicycles will benefit from shared use paths on South College Avenue (8-foot wide detached) and Trilby Road (8-foot wide attached). Transit users will benefit from new bus stops on the south side of the intersection on South College Avenue ATTACHMENTS 1. Quarter Three 2024 Construction Cost Index Report (July – September), dated November 15, 2024. 2. Agreement between the City of Fort Collins and the Fort Collins-Loveland Water District Regarding Infrastructure Improvements in and around the College and Trilby Intersection, dated August 8, 2024. 3. Agreement between the City of Fort Collins and the South Fort Collins Sanitation District Regarding Infrastructure Improvements in and around the College and Trilby Intersection, dated August 12, 2024. 4. Memorandum - College Avenue and Trilby Road Intersection Improvements Project Request to Share Stormwater Costs, dated January 8, 2025. 5. College Avenue-Trilby Road Intersection Improvements Project – Vicinity Map 6. College Avenue-Trilby Road Intersection Improvements Project – Design Exhibit Page 99 of 134 Headline Copy Goes Here Capital Projects Manager Dana Hornkohl Supplemental Appropriation Request for College Avenue-Trilby Road Intersection Improvements Project February 6, 2025 Page 100 of 134 Headline Copy GoesHereQuestionfortheCouncilFinance Committee 2 Does Council Finance Committee support an off-cycle appropriation from the following funding sources to complete the College Avenue – Trilby Road Intersection Improvements project? Stormwater Reserves Fund 1,294,934$ Fort Collins Loveland Water District (FCLWD)1,139,824$ South Fort Collins Sanitation District (SFCSD)28,838$ Proceeds from Rent and Sale of 945 East Prospect Road 380,673$ Community Capital Improvement Program (CCIP) Arterial Intersection Improvements 400,000$ Reappropriation of Suniga Improvements Project to College Avenue-Trilby Road Intersection Improvements Project 246,503$ Transportation Capital Expansion Fee (TCEF) Funds 265,393$ Total Proposed Funds to be Appropriated per Future Action 3,756,165$ Funds Proposed to be Appropriated per Future Action (Local Funding) Page 101 of 134 Headline Copy Goes Here 3 Construction Inflation Background Page 102 of 134 Headline Copy GoesHereCollegeAvenue – Trilby Road Intersection Improvements 4 Pedestrian and bicycle improvements Dual left turn lanes from South College Avenue onto Trilby Road Right turn lanes for each direction of travel Widened Trilby Road approaches to South College Avenue Construction is divided into two phases Phase 1: Earthwork and walls, construction completed Fall 2024 Phase 2: Utility relocation, storm drainage, sidewalks, paving, signals. landscaping, construction 2025 Cost escalation due to construction cost inflation and division of work Page 103 of 134 Headline Copy Goes Here 5 Prior and Proposed Funding Highway Safety Improvement Program (HSIP) Grant Funds 2,250,000$ Congestion Mitigation and Air Quality (CMAQ) Improvement Program Grant Funds 748,732$ Funding Advancements for Surface Transportation and Economic Recovery (FASTER) Act Grant Funds 3,500,000$ Highway Improvement Program (HIP) Grant Funds 1,870,000$ Surface Transportation Block Grant (STBG) Program Funds 5,272,260$ SUBTOTAL 13,640,992$ Transportation Capital Expansion Fee (TCEF) Funds 1,511,420$ Transportation Services Fund 20,750$ Transportation Improvement Fund 11,900$ Development Contributions to Construction 52,963$ Community Capital Improvement Program (CCIP) Arterial Intersection Improvements 2,800,000$ SUBTOTAL 4,397,033$ TOTAL PRIOR APPROPRIATION 18,038,025$ Prior Appropriated Funds Grant Funding (Federal and State) Local Funding Stormwater Reserves Fund 1,294,934$ Fort Collins Loveland Water District (FCLWD)1,139,824$ South Fort Collins Sanitation District (SFCSD)28,838$ Proceeds from Rent and Sale of 945 East Prospect Road 380,673$ Community Capital Improvement Program (CCIP) Arterial Intersection Improvements 400,000$ Reappropriation of Suniga Improvements Project to College Avenue-Trilby Road Intersection Improvements Project 246,503$ Transportation Capital Expansion Fee (TCEF) Funds 265,393$ Total Proposed Funds to be Appropriated per Future Action 3,756,165$ Proposed Transfer to Art in Public Places 30,789$ Total Proposed Project Funds 21,794,190$ Funds Proposed to be Appropriated per Future Action (Local Funding) Page 104 of 134 Headline Copy Goes Here 6 Alternatives Option 1: Secure off-cycle appropriations for the Project to complete construction and avoid additional costs with delaying the work. There is currently sufficient transportation and stormwater funding to cover these proposed appropriations. Option 2: Reduce the scope of work for the Projects. The Project has been value engineered to minimize costs. Additional reduction of scope would potentially compromise project goals or limit the ability to meet City standards. Option 3: Delay final delivery until additional funding can be secured. This option may jeopardize grant funding awarded to the Project and would result in the Project not meeting the identified project goals within the promised timeframe, expose the remaining work to further inflation, and would impact the schedule and budget for other transportation capital projects in the design, acquisition, and construction pipeline. Page 105 of 134 Headline Copy GoesHereQuestionfortheCouncilFinance Committee 7 Does Council Finance Committee support an off-cycle appropriation from the proposed funding sources to complete the College Avenue – Trilby Road Intersection Improvements project? Page 106 of 134 Headline Copy Goes Here Page 107 of 134 COUNCIL FINANCE COMMITTEE AGENDA ITEM SUMMARY Staff: Dean Klingner, Community Services Director LeAnn Williams, Director, Recreation Victoria Shaw, Finance Senior Manager, Community Services Date: February 6, 2025 SUBJECT FOR DISCUSSION Southeast Community Center EXECUTIVE SUMMARY The Southeast Community Center, a City of Fort Collins and Poudre River Public Library District (PRPLD) partnership, is in the early stages of design. The project has a scope and funding history that dates back to the 2015 voter approval of the Community Capital Improvement Tax which included a Community Center with an Outdoor Pool. In the intervening years, additional developments have made expanded opportunities possible. These include completion of multiple studies and plans, a partnership with PRPLD, and a potential funding partnership with Poudre School District. Over the next few months, the design team will be developing funding and scoping options to inform City Council, the PSD School Board, and the Library District Board decisions. As the project team has been generating estimated costs for the facility, a funding gap has been identified. Staff will bring the potential options for a facility with capital and operations projected costs. Staff will present some options for funding each scope of facility while identifying potential trade offs in future capital funding of recreation and pool facilities. This conversation is intended to give a preview and receive feedback of the presentation and funding options to City Council at the work session on February 25, 2025. GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED What questions do Committee members have about the background, status and upcoming steps for this project? What feedback do Committee members have about the capital, operations, maintenance, and asset replacement options presented? What feedback do Committee members have on the SECC options and potential funding stacks that will be at the Council work session Feb 25, 2025? Page 108 of 134 BACKGROUND/DISCUSSION This project includes over 11 years of project development from the completion of a 2013 Feasibility study through today. Due to the volume of background information, this Agenda Item Summary presents the background in summary, not complete detail. In October of 2013 the City completed the “Fort Collins Southeast Community Recreation & Arts Center – Summary of Needs and Development Plan.” This study provides valuable information about the origination of the idea of a facility in SE Fort Collins, but is now old enough that it does not reflect current community needs. In January of 2021 City Council adopted “ReCreate, Parks and Recreation Master Plan.” This document is the “north star” for guiding parks and recreation policy and investment and highlights the need and plan for a Southeast Community Center at a high level. In 2022, at Council request, the City completed a more detailed aquatics study to understand the demand, options and opportunities for public aquatics facilities in Fort Collins. In 2022, City Council held two Work Sessions and a Council Finance Committee discussing this project. No decisions were made, and as a result of these meetings, City staff continued to work with the Library and PSD as potential partners and began to consider a larger facility than required in the ballot language that could be phased or funded through a future funding source. In November of 2023, the 2050 1/2-cent sales tax passed with the following ballot language: “50% for the replacement, upgrade, maintenance and accessibility of parks facilities and for the replacement and construction of indoor and outdoor recreation and pool facilities.” The 2023-24 City Budget included funds for project development and design. City staff has been actively working on this phase of the project since the 1st quarter of 2024. Progress to date has included hiring of an Owners Representative, a Design Firm / Architect, and a General Contractor. Staff will be at two work sessions in February and April, with the intention of finalizing scope, budget and combination of potential funding sources (funding stack) for the project. ATTACHMENTS (numbered Attachment 1, 2, 3,…) Page 109 of 134 Headline Copy Goes Here Dean Klingner Director,Community Services LeAnn Williams Director, Recreation Council Finance Committee -- Southeast Community Center 02-06-25 Page 110 of 134 Headline Copy Goes Here 2 What questions do Committee members have about the background, status and upcoming steps for this project? What feedback do Committee members have about the capital, operations, maintenance, and asset replacement options presented? What feedback do Committee members have on the Southeast Community Center options and potential funding stacks that will be at Council Work Session February 25, 2025? Page 111 of 134 Headline Copy Goes Here 3 Project Timeline – History & Current Status APRIL CCIP ballot measure passed 2015 2021202320222021 OCTOBER City Council requests completion of aquatics study AUGUST IGA developed and adopted between Poudre Libraries, PSD and City JANUARY ReCreate: Parks Recreation Master Plan adopted JAN. - MARCH Aquatics study completed and presented to City Council at work session Partnership conversations with Poudre Libraries and Poudre School District begin 2023 NOVEMBER 2050 Parks & Recreation tax passes 2015 – 2023 Page 112 of 134 Headline Copy Goes Here 4 Project Timeline – History & Current Status (cont.) APRIL Project charter development begins, Owners Rep selected 2024 2024202520242024 NOVEMBER Poudre School District Mill Levy measure passes FEBRUARY City staff present for second time to Council Finance Committee AUG. – NOV. Design & construction teams selected DECEMBER City staff present to Council Finance Committee 2024 – 2025 Page 113 of 134 Headline Copy Goes Here 5 Southeast Community Center Construction (SECC) Process Estimated start date: Q4 2026 or Q1 2027 COMMUNITY PLANNING, PROJECT INITIATION We are here* Upcoming: February 25 work session April work session PROJECT SCOPE BUDGET DEVELOPMENT CONCEPTUAL DESIGN) Council finalizes scope, budget and timeline Q2: 2025 2013 Feasibility Study 2015 Quarter- Cent Ballot ReCreate Master Plan (2021) Aquatics Study 2021) 2050 P&R Tax Estimated opening: 2028 PROJECT DESIGN CONSTRUCTION FACILITY OPENING & ONGOING OPERATIONS Page 114 of 134 Headline Copy Goes Here 6 Proposed Key Decision Criteria Total Capital Cost Annual On-going costs earned revenue / City General Fund split) Major Maintenance COST CONSIDERATIONS Pools / Aquatics Childcare Recreation Spaces Community Spaces Creative / Innovation Spaces and facility integration Shared spaces City/Library) Alignment with Policy, Plans, Studies Environmental Sustainability (LEED, water conservation, etc.) Resourcing vulnerable populations 15-minute City Making government accessible and fun Intergenerational spaces Building Community COMMUNITY NEEDS/ FACILITY INCLUSIONS COUNCIL AND COMMUNITY PRIORITIES Page 115 of 134 Headline Copy GoesHereAffordableHousingUnits Future Southeast Community Center 7Page116of134 Headline Copy GoesHereCapitalandOperationalCost 8 Facility size and capital cost is the City’s portion of the facility including pools, recreation and shared spaces with Poudre Libraries. Estimates do not include Poudre Libraries square footage, capital or operating costs. Estimated operational costs do not include Poudre Libraries or PSD share of operations, maintenance and asset management. Page 117 of 134 Headline Copy Goes Here 9 Determining Project Budget & Scope Starting Points: 2015 Ballot inclusions – Community Center and Outdoor Pool Library Partnership Indoor lap lanes with fair share (capital, operating, and major maintenance) agreement with PSD Additional Opportunities: Scope and scale of Community Center Expansion of Outdoor Pool scope to extend season (separate pool or maybe design options to have a single pool operate both indoors and outdoors) Page 118 of 134 Headline Copy Goes Here 10 Community Centers - Level of Service (per ReCreate Master Plan) SIZE: 45,000-75,000 Sq. Ft. Existing Community Centers Northside Aztlan Community Center Fort Collins Senior Center Planned Community Center Southeast Community Center Weight/Cardio Room Indoor Track Pool/Aquatics Gymnasium Multipurpose Meeting Rooms Crafting/Maker Spaces Performance Spaces Concessions/Catering Kitchen Snacks TYPICAL AMENITIES: Page 119 of 134 Headline Copy Goes Here Fort Collins Senior Center Proposed Northeast Community Center Northside Aztlan Community Center Future Southeast Community Center 11 RECREATION FACILITIES & LIBRARIES Page 120 of 134 Headline Copy GoesHereFacilityOption1 – Not Recommended 12 Estimated Cost Recovery: 34 – 42% Estimated Annual General Fund Subsidy: $1.3 – 1.5M Page 121 of 134 Headline Copy GoesHereFacilityOption2a 13 Estimated Cost Recovery: 61 – 76% Estimated Annual General Fund Subsidy: $600,000 - $900,000 Page 122 of 134 Headline Copy GoesHereFacilityOption2b 14 Estimated Cost Recovery: 66 – 82% Estimated Annual General Fund Subsidy: $450,000 – $850,000 Page 123 of 134 Headline Copy GoesHereFacilityOption3 15 Estimated Cost Recovery: 59 – 74% Estimated Annual General Fund Subsidy: $875,000 – $1.4M Page 124 of 134 Program Option 1 Option 2a Option 2b Option 3 Proposed Amenities 40-50,000 sf Large Outdoor Recreation Pool 10-Lane Indoor Pool Small Fitness No Licensed Daycare No Group Exercise No Gymnasium No Walk/Jog Track 60-70,000 sf Large Outdoor Recreation Pool 10-Lane Indoor Pool Medium Fitness Licensed Daycare Small Group Exercise One Court Gym Smaller Track 64-74,000 sf Large Outdoor Recreation Pool 10-Lane Indoor Pool Medium Fitness Licensed Daycare Small Group Exercise Two Court Gym Larger Track 75-85,000 sf Large Indoor/Outdoor Recreation Pool 10-Lane Indoor Pool Medium Fitness Licensed Daycare Small Group Exercise Two Court Gym Larger Track Program Diversity Lowest Medium High Highest Usage Annually):Lowest Medium High Highest Construction Cost:Lowest Medium Medium Highest Cost Recovery Lowest Medium Highest Medium 30-Yr. O&M General Fund Cost Est: Highest Medium Lowest High 16 Page 125 of 134 Headline Copy GoesHereFundingStack 17 Bond Years 20 Bond Rate 5.0% Net Taxable Growth Rate 2.5% Assumptions 2050 Tax Bond Proceeds $24 $32 $40 2050 TaxReserves $10 $10 $10 CCIP Appropriated $18 $18 $18 CCIP Reserves $10 $11 $12 DOLAGrant $2 $2 $2 Recreation Reserves $1 $2 $3 Total City of Fort Collins Funding $65 $75 $85 of Parks & Recreation Share 12%15%18% Potential Funding Scenarios ($ in Millions) Page 126 of 134 Headline Copy GoesHereQuestionsandFeedback 18 What questions do Committee members have about the background, status and upcoming steps for this project? What feedback do Committee members have about the capital, operations, maintenance, and asset replacement options presented? What feedback do Committee members have on the Southeast Community Center options and potential funding stacks that will be at Council Work Session February 25, 2025? Page 127 of 134 Headline Copy Goes Here 19 BACK UP SLIDES Page 128 of 134 Headline Copy Goes Here 20 Project Delivery – Project Team Page 129 of 134 Headline Copy Goes Here 21 2050 Tax Parks and Recreation 2050 Tax Overview: cent sales tax Passed in November 2023 Expires in 2050 Allocations: 25% Transit, 25% Climate, and 50% FOR THE REPLACEMENT, UPGRADE, MAINTENANCE, AND ACCESSIBILITY OF PARKS FACILITIES AND FOR THE REPLACEMENT AND CONSTRUCTION OF INDOOR AND OUTDOOR RECREATION AND POOL FACILITIES Page 130 of 134 Headline Copy Goes Here 22 How should 2050 P&R tax be split between eligible elements? Illustration: Life of 2050 tax = 27 years x $10.5M (2024 dollars) = 283 M 80% = ~227 M replacement/refresh 8.4M/year 20% = ~$57 M replacement and construction of indoor and outdoor recreation and pool facilities 80% 20% Potential Split of 2050 Parks and Rec Funds Replacement, Upgrade, Maintenance, etc. -- PARKS & RECREATION Replacement & Construction of Indoor and Oudoor Recreation and Pool Facilities Page 131 of 134 Headline Copy Goes Here 23 Funding options for SECC FUNDING SOURCE TOTAL 2015-25 CCIP (existing)$17M DOLA Resilience Grant (existing)$2M CCIP Reserves (Council option)$10M 2050 (Council option – combination of 2050 reserves + bonding)$31M - $36M COMBINED $60M - $65M Page 132 of 134 Headline Copy Goes Here 24 Equity and Vulnerable Populations Page 133 of 134 Page 134 of 134