HomeMy WebLinkAboutEC18-041 - Original - David Myakovsky - Madison Plaza Project: Multifamily Housing Property Tax Exemption - 02/06/2018 16
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CONTRACT COVER SHEET
This is to be completed by the Contract Manager prior to submission
to the City Clerk's Office. All portions are to be completed.
If you have questions, please contact the City Clerk's Office at 253-856-5725.
Vendor Name: David Myakovsky - Madison Plaza Project
Vendor Number:
JD Edwards Number
Contract Number: EC 18-041
This is assigned by City Clerk's Office
Project Name: Multifamily Housinq Property Tax Exemption
Description: ❑ Interlocal Agreement ❑ Change Order ❑ Amendment ❑ Contract
® Other: Tax Exemption Agreement
Contract Effective Date: 2/6/18 Termination Date: 2/6/26
Contract Renewal Notice (Days):
Number of days required notice for termination or renewal or amendment
Contract Manager: Jason Garnham Department: ECD
Contract Amount:
Approval Authority: ❑ Director ❑ Mayor ® City Council 12/27/17 Meeting Date
Detail: (i.e. address, location, parcel number, tax id, etc.):
Multifamily Housing Property Tax Exemption agreement for Phase I of the Madison Plaza
project. Authorizes a limited 8 year exemption from "ad valorem" property tax
exemption for developments meeting criteria established in City Code.
ECONOMIC and COMMUNITY DEVELOPMENT
Ben Wolters, Director
11 Phone: 253-856-5454
T
KETI 1 Fax: 253-856-6454
Nn 5 H I N CTO1
220 Fourth Avenue S.
Kent, WA 98032-5895
Date: November 8, 2017
TO: Chair Bill Boyce and Economic & Community Development Committee
FROM: Jason Garnham, Planner
RE: Madison Plaza - Multifamily Tax Exemption Agreement
For Meeting of November 13, 2017
MOTION: Recommend Council authorize the Mayor to sign the Multifamily
Housing Property Tax Exemption Agreement with David Myaskovsky,
subject to final terms and conditions acceptable to the Economic and
Community Development Director and City Attorney.
SUMMARY: An application for multifamily tax exemption was received by
the City on June 23, 2017 for Madison Plaza Apartments, a 157-unit, seven
story building proposed to be located on the north side of Meeker St
between Madison Avenue and Uplands Playfield Park. The site is comprised
of four vacant parcels, some of which have been the site of squatting,
building and zoning code violations, and other illegal activity.
A multifamily tax exemption provides a limited eight-year exemption from
"ad valorem" property taxation for developments that meet the eight criteria
in Kent City Code 3.25.040, which relate to the location, size, and design of
the project.
Adopted by the City Council 1998 and amended in 2016, the purpose of the
City's multifamily tax exemption is to encourage residential development in
targeted areas of the City and on vacant and underutilized sites to reduce
development pressure on single family neighborhoods and support transit
use in urban centers.
Downtown Design Review approval was granted for the project on May 24,
2017, and plans for civil construction are under review. The applicant has
worked closely with City staff to revise the plans to comply with the design
and multifamily tax exemption criteria and staff recommends approval of
this request for a multifamily tax exemption. The final step in the process for
the tax exemption is Council approval of the agreement.
ECONOMIC &COMMUNITY DEVELOPMENT
Ben Wolters
Director
2204th Avenue South
N,- MIT Kent, WA 98032
W—li 1 14,.1 111, Fax: 253-856-6454
PHONE: 253-856-5454
September 14, 2017
Mr. Imad Bahbah
IHB Architects
21620 84th Avenue S., Suite 200
Kent, WA 98032
Dear Imad,
I am writing to address your June 23, 2017 Multifamily Tax Exemption (MFTE)
application for Madison Plaza, a 157 unit residential project located at 102 Madison
Avenue in downtown Kent. Thank you for the information you have provided,
which constitutes a complete application.
The purpose of the MFTE is to provide a limited eight year exemption from ad
valorem property taxation for multifamily housing in Kent's downtown residential
targeted area. This exemption is intended to stimulate new residential
construction, help direct future population growth to downtown Kent and promote
urban residential densities conducive to transit use.
I have reviewed the application per the eligibility requirements and approval criteria
of Kent City Code 3.25 and determined that the application is eligible and compliant
with relevant requirements. Accordingly, I have determined that the application is
approved.
In reaching this conclusion, I have relied on the following information and criteria:
• As described in the application, project permit documents, and plans for
proposed revisions, the project meets the eligibility requirements found in
KCC 3.25.040. These requirements pertain to location, tenant displacement,
number of units, construction schedule, structured parking and compliance
with city guidelines and standards.
• As described and shown in the application, you and your client intend for the
ground floor frontage along Meeker Street to be occupied by retail or service
uses. While a tenant for this space has not been identified, use of this space
may ultimately be for residential amenity uses.
0
a After review by City permitting staff, the Madison Plaza project has received
3 approval through the Downtown Design Review process, and plans for civil
Y construction and building permits have been submitted to the City.
3 BW/as/5:\Permit\Plan\Multifamily Tax Exemption\Madison Plaza\Madison Plaza MFTEapprovalmema draft.dccx
3 -
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City of Kent Economic&Community Development
Accordingly, the proposed project is or will be, at the time of completion, in
conformance with all applicable local plans, regulations, and design
guidelines. As your application includes the proposal to reduce the number of
residential units and replace ground-floor parking with commercial space,
revised building plans must be submitted to the City prior to building permit
issuance.
The next step in the MFTE process is entering into a contract with the City that
addresses the terms and conditions of the project under Kent City Code 3.25. I
have enclosed a draft contract for your review.
Once the contract is approved by the City Council, a conditional certificate of
acceptance of tax exemption will be issued. This certificate will be valid for three
years, while the project is under construction. Once the project is completed, a
final certificate application and annual reporting will also be required per KCC 3.25.
Again, thank you for your application. Please continue to work with staff towards
completing the remaining steps in the process.
Best Regards,
Ben Wolters
end: draft MFTE contract
cc: Charlene Anderson, AICP, Planning Manager
Matt Gilbert, AICP, Current Planning Manager
Adam Long, Assistant City Attorney
3W/a5/5:\Permit\Plan\Multi family Tax Exemption\Madison Plaza\Mad is on Plaza MFTEapprovaImemo_d raft,docx
MULTIFAMILY MOUSING PROPERTY TAX EXEMPTION
AGREEMENT
THIS MULTIFAMILY HOUSING PROPERTY TAX AGREEMENT (hereinafter
"Agreement") is entered into on the last date signed below, by and between
__David Myaskovsky_ _ (hereinafter"Applicant"), and the CITY OF
KENT, a municipal corporation (hereinafter "City").
Recitals,
1. Applicant has applied to City for a limited property tax exemption as provided
for in Chapter 84.14 RCW and Chapter 3.25, Kent City Code ("KCC") for
multifamily residential housing located in the residential targeted area, as
defined in KCC' Section 3,25,020, and the Director of Economic and
Community Development (hereinafter "Director") has approved the
application; and
2. Applicant has submitted to City preliminary site plans and floor plans for new
multifamily housing units to be constructed as part of a mixed-use project
known as _Madison Plaza (hereinafter "Project") on
property located at 102 Madison Ave _,_., Kent, Washington, and
and
more fully described in Exhibit 1 attached hereto, (hereinafter "Property");
3. Applicant is the owner of the Property; and
4. City has determined that the Project will, if developed as proposed, satisfy
the requirements for a final certificate of tax exemption.
NOW, THEREFORE, in consideration of the mutual promises herein, City and
Applicant do mutually agree as follows:
City agrees, upon execution of this Agreement, and subject to approval by
the City Council, to issue a conditional certificate of acceptance of tax exemption
(hereinafter "Conditional Certificate")„ which shall expire three (3) years from the
date of approval of this Agreement by the City Council, unless extended by the
Director, or his or her designee, as provided in KCC Section 3,25,070.
2. Agreement to .Construct MUj ifarrtily Ho 5irrn
a. Applicant agrees to construct the Project on the Property substantially
as described in the site plans and floor plans on file with the City's Economic and
Multifamily Housing Property Tax Page 1 of 10
Exemption Agreement
Community Development Department as of the date of the City Council's approval
of this Agreement, subject to such modifications thereto as may be required to
comply with applicable codes and ordinances; provided, that in no event shall such
construction provide fewer than thirty (30) new multifamily housing dwelling units
designed for permanent residential occupancy and at least fifty percent (50%) of
the space within the Project shall be intended for permanent residential occupancy.
b. Applicant agrees to comply with all applicable zoning requirements,
land use regulations, and building and housing code requirements, including but not
limited to the City's comprehensive plan, building,, fire, housing, and zoning codes,
downtown design review guidelines, multifamily design review, and mixed use
design review if applicable (hereinafter, collectively, "Development Regulations").
The project must be LEEDO certifiable as confirmed by a LEED® certified
independent third party reviewer or must be Built Green`"' certified, and must also
comply with any other standards and guidelines adopted by the City Council for the
residential targeted area. Applicant further agrees that approval of this Agreement
by the City Council, its execution by the Mayor, or issuance of a Conditional
Certificate by the City pursuant to KCC Section 3.25,060.0 in no way constitutes
approval of proposed improvements on the Property with respect to applicable
provisions of the City's Development Regulations or obligates the City to approve
proposed improvements to the Property.
C. Applicant agrees that the Project will be completed within three (3)
years from the date of approval of this Agreement by the Council, unless extended
by the Director for cause as provided in KCC Section 3.25.070.
3. Reauiremen s fir Final ficat of Tax 6 n.
Applicant may, upon completion of the Project and upon issuance by City of a
temporary or permanent certificate of occupancy, request a final certificate of tax
exemption (hereinafter"Final Certificate"). The request shall be made in writing to
the Director, and be accompanied by the following:
a. A statement of expenditures made with respect to each multifamily
housing unit and the total expenditures made with respect to the entire Project and
Property;
b. A description of the completed work and a statement of qualification
for the multifamily housing property tax exemption;
C. The total monthly rent, or total sale amount of each multifamily
housing unit rented or sold to date;
Multifamily Housing Property Tax Page 2 of 10
Exemption Agreement
d A statement that the Project was completed within the required three-
(3) year period or any authorized extension, and documentation that the Project
was completed in compliance with the terms of this Agreement;.
e. Any further information that the Director deems necessary or useful,
pursuant to Chapter 84.14 RCW or KCC Chapter 3.25, to evaluate the Project's
eligibility for the Final Certificate.
4• tgnent to Issu Fnn41grtrFicate of Tax Px�m pn
City agrees to file a Final Certificate with the King County Assessor within
forty (40) days of submission by the Applicant of all material's required by
paragraiph 3 above, if Applicant has:
a. Successfully completed the Project in accordance with the terms of this
Agreement and KCC Chapter 3.25;
b. Filed a request for a Final Certificate with the Director and submitted
the materials described in paragraph 3 above;
c. Paid to City a fee in the amount of one thousand dollars ($1,000); and
d. Met all other requirements provided in KCC Chapter 3.25 for issuance
of the Final Certificate.
5. Annual C firari nand deport.
Within thirty (30) days after the first anniversary of the date City Issued the
Final Certificate and each year thereafter for a period of eight (8) yearn, Applicant
agrees to file a notarized declaration and annual report with the Director. The
report shall contain such information as required by RCW 84.14 and as the Director
may deem necessary or useful, and shall at a minimum include the following:
a. A statement of the occupancy and vacancy of the multifamily housing
units during the twelve (12) months ending with the anniversary date;
b• A certification that the multifamily housing units, Project, and Property
have not changed use since the date the City issued the Final Certificate;
C. A statement that the multifamily housing units, Project, and Property
continue to be in compliance with this Agreement and the requirements of RCW
84.14 and KCC Chapter 3.25;
Multifamily Mousing Property Tax Page 3 of 10
Exemption Agreement
d. A description of any improvements or changes to the Project made
after the City issued the Final Certificate;
e. The total monthly rent of each multifamily housing unit rented or the
total sale amount of each multifamily housing unit sold to an initial purchaser during
the twelve (12) months ending with the anniversary date;
f. A breakdown of the number, type, and specific multifamily housing
units rented or sold during the twelve (12) months ending with the anniversary
date; and
g. Any additional information requested by the Director pursuant to
meeting any reporting requirements under RCW 84,14.
6. ND'ViolaCions far...puration of Exemption.
For the duration of the property tax exemption granted under KCC Chapter
3.52, Applicant agrees that the Project and the Property will have no violations of
applicable zoning requirements, land use regulations, building code requirements or
fire code requirements, for which the applicable code enforcement officer, pursuant
to KCC Chapter 1.04, shall have issued a correction notice, a notice of violation, or
other notification that is not resolved by a voluntary correction agreement,
certificate of compliance, certificate of release, withdrawal or other method that
proves either compliance or that no violation existed, within the time period for
rmmpliance, if any, provided in such notice of violation; citation or other notification
or any extension of the time period for compliance granted by the code
enforcement officer.
7. Notification of Transfer of Interest or Change jel lam,
Applicant agrees to notify the Director within thirty (30) days of any transfer
of Applicant's ownership interest in the Project, the Property or any improvements
made to the Property. Applicant further agrees to notify the Director and the King
County Assessor in writing within sixty (60) days of any change of use of any or all
of the multifamily housing units on the Property to another use. Applicant
acknowledges that such a change in use may result in cancellation of the property
tax exemption and imposition of additional taxes, interest, and penalty pursuant to
state law.
8. Cancellation of Exemotion - Appeal,
a. The City reserves the right to cancel the tax exemption and revoke the
Final Certificate if at any time the Director determines that the multifamily housing
units, the Project, or the Property no longer complies with the terms of this
Multifamily Housing Property Tax Page 4 of 10
Exemption Agreement
Agreement or with the requirements of KCC Chapter 3.52, or for any other reason
no longer qualifies for a property tax exemption.
b. If the property tax exemption is canceled for non-compliance,
Applicant acknowledges that state law requires that an additional real property tax
is to be imposed in the amount of: [1] the difference between the property tax paid
and the property tax that would have been paid of it had included the value of the
nonqualifying improvements, dated back to the date that the improvements became
nonqualifying; [2] a penalty of twenty percent (20%) of the difference calculated
under (1) of this subsection b; and [3] interest at the statutory rate charged on
delinquent property taxes, calculated from the last date the tax could have been
paid without penalty If the improvements had been assessed without regard to the
exemptions provided by Chapter 84,1,4 RCw and KCC Chapter 3.52. Applicant
acknowledges that, pursuant to RCw' 84.14,110, any addltionW tax owed, together
with interest and penalty, shalt become a lien on the Property and attach at the
time the Property or portion of the Property is removed from multifamily housing
use, and that the lien has priority to and must be fully paid and satisfied before a
recognizance, mortgage, judgment, debt, obllgation, or responsibility to or with
which the Property may become charged or liable. Applicant further acknowledges
that RCw 84.1.4,110 provides that any such lien may be foreclosed in the manner
provided by paw for foreclosure of liens for delinquent reap property taxes.
C. Upon determining that the tax exemption is to be canceled, the
Director shalt notify the Applicant,, along with any other owner of record, by certified
mail, return receipt requested. The Applicant may appeal the determination in
accordance with RCw 84,14.110 and KCC Section 3.25.110.6.
9. AmendnjgD 5.
No modification of this Agreement shalt be made unless mutually agreed
upon by the parties in writing and unless in compliance with the provisions of KCC
Section 3.25.060.6, including but not limited to Applicant's payment of a five
hundred dollars ($500) contract amendment fee.
10. do in_q fgQ
The provisions, covenants, and conditions contained in this Agreement are
binding upon the parties Hereto and their legal heirs, representatives, successors,
assigns, and subsidiaries, and are intended to run with the land.
li. �[�rg of Agreeme�,
The Director shall cause this Agreement to be recorded, at Applicant's
expense, in the real property records of the King County Department of Records
Multifamily Housing Property Tax Page 5 of 10
Exemption Agreement
and Elections, along with any other documents as will identify such terms and
conditions of eligibility for exemption as the Director deems appropriate for
recording.
12. Audits and Inspection oP Records.
Applicant understands and agrees that City has the right to audit or review
appropriate records to assure compliance with this Agreement and KCC Chapter
3.52 and to perform evaluations of the effectiveness of the multifamily housing
property tax exemption program. Applicant agrees to make appropriate records
available for review or audit upon seven (7) days' written notice by City.
13. Notices.
All notices to be given pursuant to this Agreement shall be in writing and shall
be deemed given when hand-delivered within normal business hours, when actually
received by facsimile transmission, or two business days after having been mailed,
postage prepaid, to the parties hereto at the addresses set forth below, or to such
other place as a party may from time to time designate in writing.
APPLICANT:
Phone �a�rIvFZTU, Fax:
Attention s _llluI c-0_S 0 4� ,
CITY: City of Kent
Economic and Community Development
220 Fourth Avenue South
Kent, WA 98032
Phone: (253) 856-5454 Fax: (253) 856-6454
Attention: Director
14. SeverabGlity.
In the event that any term or clause of this Agreement conflicts with
applicable law, such conflict shall not affect other terms of this Agreement that can
be given effect without the conflicting terms or clause, and to this end, the terms of
the Agreement are declared to be severable.
Multifamily Housing Property Tax Page 6 of 10
Exemption Agreement
IN WITNESS WHEREOF, the parties hereto have executed this Agreement on the
dates indicated below.
CITY OF KENT APPLICANT:
C
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By: O.. SLJlI BY
�3 Its.
Its: M
K r d'.
Date:
Date: 4 Y �.f°
APPRO TO FORM:
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Ca y Attorney
Multifamily Housing Property Tax Page 7 of 10
Exemption Agreement
STATE OF WASHINGTON )
) ss.
COUNTY OF KING )
ockni t Palo)
I certify that I know or have satisfactory evidence that Sbv ette-Geok* is the
person who appeared before me, and said person acknowledged that she signed this
instrument, on oath stated that she was authorized to execute the instrument and
acknowledged it as the Mayor of the City of Kent to be the free and voluntary act of
such party for the uses and purposes mentioned in the instrument.
Dated:
-Notary Sea!Must Appear Within This Box-
I
N WITNESS WHEREOF, I have hereunto set my hand and official seal
and year first above written.
I
(Signature)
NOTARY PUBLIC, in and for the State
of Washington, residing al _
My appointment expires
Multifamily Housing Property Tax Page 8 of 10
Exemption Agreement
STATE OF WASHINGTON )
) ss.
COUNTY OF K-MG )
I certify that I know or have satisfactory evidence that u EC
is the person who appeared before me, and said person a" nowledge
that (he/she) signed this Instrument and acknowledged it to be (his/her) free and
voluntary act for the uses and purposes mentioned in the instrument.
Dated: 21C'10 "yAb Cc' t C' ZG I
-Notary Seal Must Appear Within This Box-
IN WITNESS WHEREOF, I have hereunto set my hand and official seal the
day and year first above written.
Notary Pubho I �
slate nP Washington .--- --�
12t781NM�GNEEf.Y (Signature)
Mr APO°anu„ent cxp�roa Nov 9 2018 NOTARY PUBLIC, in and for the State
of Washington, residing at te,
My appointment expires 0,
Multifamily Housing Property Tax Page 9 of 10
Exemption Agreement
MULTIFAMILY HOUSING PROPERTY
TAX EXEMPTION AGREEMENT
EXHIBIT 1
LEGAL DESCRIPTION
GUIBERSONS ADD TO KENT W 8 FT OF 3 & ALL 4 TGW S 1/2 VAC ALLEY ADJ
Plat Block: 3
Plat Lot: 3
GUIBERSONS ADD TO KENT E 64 FT TGW S 1/2 VAC ALLEY ADJ
Plat Block: 3
Plat Lot: 3
GUIBERSONS ADD TO KENT 1 & W 19 FT OF 2 TGW N 1/2 VAC ALLEY ADJ
PLat Block: 3
Plat Lot: 1-2
Multifamily Housing Property Tax Page 10 of 10
Exemption Agreement
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REQUEST FOR (MAYOR'S SIGNATURE
f"*N T Please Fill in All Applicable Boxes
i �"�•/ KE
Originator Jas
on Garnham, Senior Planner Phone (originator). 5439
Date Sent: 02/01/18 Date of Council Approval: 12/21/17
Return Date of Approval from Finance: N/A
Signed Document to: Jason Garnham (only required on contracts $10,000 &over or on any Grant
Agreements)
Date Required: When siqned Date of Approval from Risk Mana er: N/A
David Myakovsky/ Madison Plaza project Budgeted: YES ❑ NO g
Multifamily Tax Exemption Budget Fund:
Multifamily Housing Property Tax Exemption agreement for David Myakovsky and the
Madison Plaza project. Authorizes a limited eight-year exemption from "ad valorem"
property taxation for developments meeting the criteria established in City code. Staff
found that the proposal complies with the requirements and Council authorized during
the December 21, 2017 meeting.
All Contracts Must Be Routed Through The Law Department
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Law Depmments LA'
Date Forwarded to Mayor:
Shaded Areas To Be Completed By Administration Staff
Received: FI3 �� 5 2f118
Recommendations and Comments:
Date Returned: r
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