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HomeMy WebLinkAboutCAG2023-497 - Original - Southworth Properties LLC - Multifamily Housing Property Tax Exemption for Astro Park Townhomes - 09/25/2023 rule LI1 T Vr niciv1 Vrr'I1L1HL VJC VIVLT Sup/Mgr: Agreement Routing Form DirAsst: For Approvals,Signatures and Records Management Dir/De p: KE N T This form combines&replaces the Request for Mayor's Signature and Contract Cover (Optional) W 4 s H I N c T o N Sheet forms. (Print on pink or cherry colored paper) Originator: Department: hil me er Nate Sc d y ECD Date Sent: Date Required: 0 09/25/2023 ASAP b. fl. Mayor or Designee to Sign. Date of Council Approval: a Q Interlocal Agreement Uploaded to Website 9/19/2023 Budget Account Number: Grant? Yes NOW] N/A Budget? Yes❑No Type N/A Vendor Name: Category: Sniithwnrth PrnnPrtiPc;- I I Contract Vendor Number: Sub-Category: Original 0 Project Name: Act-rn Part- Trwinhnmrnc - MPTP %o Project Multifamily Housing Property Tax Exemption Agreement for Astro Park Townhomes a, Agreement Amount: Basis for Selection of Contractor: E 9 25/23 *Memo to Mayor must be attached Go Ir Start Date: Termination Date: SM-&2826 09/24/2026 Q Local Business?❑Yes❑No*If meets requirements per KCC 3.70.100,please complete"Vendor Purchase-Local Exceptions'form on Cityspace. Business License Verification: Yes[_1ln-ProcessElExempt(KCC 5.01.045) ❑Authorized Signer Verified Notice required prior to disclosure? Contract Number: F—]YesF✓ No C' 14 97- Comments: 1A Record after fully executed _ C d4lk- 3 a, a, � yy Date Received:City Attorney: /-6 79 bo�Routed:Mayor's Office JZity Clerk's Office ad«w22373_1_20 Visit Documents.KentWA.gov to obtain copies of all agreements rev.20221201 ECONOMIC & COMMUNITY DEVELOPMENT Kurt Hanson, Director Nate Schildmeyer, AICP, Current Planning Manager 220 Fourth Avenue South Kent, WA 98032-5895 C N'j' Fax: 253-856-6454 WASH NGTO°" Phone: 253-856-5454 September 20, 2023 Joe Velling 4056 134th Avenue SE Bellevue, WA 98006 Joseph_Velling@msn.com RE: Conditional Certificate of Tax Exemption for Astro Park Townhomes Dear Mr. Velling, On September 19, 2023, the City Council authorized the Mayor to enter into a contract with Southworth Properties LLC regarding the terms and conditions of Kent's Targeted Residential Investment Program and the Astro Park Townhomes project. Mayor Ralph has approved and signed this contract. A copy is attached for your records. As the Astro Park Townhomes project has thus far met the requirements of the program, I am issuing the conditional tax exemption certificate described in Kent City Code 3.25.080 to Southworth Properties LLC. This certificate is valid for three years from the date of this letter. During the validity period, the City expects that the project will be completed per the contract and that Southworth Properties LLC or their successors will obtain a temporary or permanent certificate of occupancy. If an extension is necessary, a request may be filed during the three year period pursuant to Kent City Code 3.25.090. Once the project is complete, you may file for the final certificate of tax exemption. The requirements for this filing are described Kent City Code 3.25.100, and staff will be available to work with you as that time approaches. Sincerely, Kurt Hanson Director, Economic and Community Development 0 'Mayor Dana Ralph 3: City of Kent Economic&Community Development C N Y MULTIFAMILY HOUSING PROPERTY TAX EXEMPTION AGREEMENT THIS MULTIFAMILY HOUSING PROPERTY TAX AGREEMENT (hereinafter "Agreement") is entered into on the last date signed below, by and between Southworth Properties LLC (hereinafter "Applicant"), and the CITY OF KENT, a municipal corporation (hereinafter "City"). Recitals. 1. Applicant has applied to City for an eight-year 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 Downtown residential targeted area, as defined in KCC Section 3.25.020, and the Administrator of Economic and Community Development (hereinafter "Administrator") 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 Astro Park Townhomes (hereinafter "Project") on property located at 303 W Meeker Street, Kent, Washington, and more fully described in Exhibit 1 attached hereto, (hereinafter "Property"); and 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: 1. Conditional Certificate of Acceptance of Tax Exemption 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 Administrator, or his or her designee, as provided in KCC Section 3.25.090. 2. Agreement to Construct Multifamily Housing_ 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 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 Multifamily Housing Property Tax Page 1 of 10 Exemption Agreement comply with applicable codes and ordinances; provided, that in no event shall such construction provide fewer than four (4) 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 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 3.25.080,, 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 Administrator for cause as provided in KCC Section 3.25.090. 3. Requirements for Final Certificate of Tax Exemption. 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 filed with the Administrator, 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; 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; Multifamily Housing Property Tax Page 2 of 10 Exemption Agreement e. Any further information that the Administrator 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. Agreement to Issue Final Certificate of Tax Exemption. City agrees to file a Final Certificate with the King County Assessor within forty (40) days of submission by the Applicant of all materials required by paragraph 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 Administrator 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 Certification and Report. 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) years, Applicant agrees to file a notarized declaration and annual report with the Administrator. The report shall contain such information as required by RCW 84.14 and as the Administrator 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; d. A description of any improvements or changes to the Project made after the City issued the Final Certificate; Multifamily Housing Property Tax Page 3 of 10 Exemption Agreement 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 Administrator in order to meet any reporting requirements under RCW 84.14. 6. No Violations for Duration of Exemption. For the duration of the property tax exemption granted under KCC Chapter 3.25, 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 compliance, 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 in Use. Applicant agrees to notify the Administrator 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 Administrator 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 penalties pursuant to state law. 8. Cancellation of Exemption - Appeal. a. The City reserves the right to cancel the tax exemption and revoke the Final Certificate if, at any time, the Administrator determines that the multifamily housing units, the Project, or the Property no longer complies with the terms of this Agreement or with the requirements of KCC Chapter 3.25.040, or for any other reason no longer qualifies for a property tax exemption. Multifamily Housing Property Tax Page 4 of 10 Exemption Agreement b. If the property tax exemption is canceled for non-compliance, Applicant acknowledges that state law requires that an additional real property tax be imposed in the amount of: (1) the difference between the property tax paid and the property tax that would have been paid if 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 84.14 RCW. Applicant acknowledges that, pursuant to RCW 84.14.110, any additional tax owed, together with interest and penalty, shall 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, obligation, or responsibility to or with which the Property may become charged or liable. Applicant further acknowledges that RCW 84.14.110 provides that any such lien may be foreclosed in the manner provided by law for foreclosure of liens for delinquent real property taxes. C. Upon determining that the tax exemption is to be canceled, the Administrator shall 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 3.25.130.B. 9. Amendments. No modification of this Agreement shall be made unless mutually agreed upon by the parties in writing and unless in compliance with the provisions of KCC Section 3.25.080.E, including but not limited to Applicant's payment of a five hundred dollars ($500) contract amendment fee. 10. Binding Effect. 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. 11. Recording of Agreement. The Administrator shall cause this Agreement to be recorded, at Applicant's expense, in the real property records of the King County Recorder, along with any other documents as will identify such terms and conditions of eligibility for exemption as the Administrator deems appropriate for recording. Multifamily Housing Property Tax Page 5 of 10 Exemption Agreement 12. Audits and Inspection of Records. Applicant understands and agrees that City has the right to audit or review appropriate records to assure compliance with this Agreement 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. Any refusal by Applicant to provide such records to City may be grounds for cancellation of the tax exemption. 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 e-mail, 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:5,,z1Kjz` :5c rM*mail: Attention: CITY: City of Kent Economic and Community Development 220 Fourth Avenue South Kent, WA 98032 Phone: (253) 856-5454 Email: Planning@KentWA.Gov Attention: Planning Department 14. Severability. 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. IN WITNESS WHEREOF, the parties hereto have executed this Agreement on the dates indicated below. Multifamily Housing Property Tax Page 6 of 10 Exemption Agreement CITY OF KENT APPLICANT: By; By: Its: Its: Date: , Date: -Z P Multifamily Housing Property Tax Page 7 of 10 Exemption Agreement STATE OF WASHINGTON ) ) ss. COUNTY OF KING ) I certify that I know or have satisfactory evidence that Dana Ralph 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: �JIf_� 5, 20� -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. epLEY , off, to 1/1 0 �O T,q to•,� O �? �'A m� o (Signature) . 0137 NOTARY PU IC, in and fort e S to ' O of Washington residing at 1 G i/ O,- My appointment expires NO -00 Multifamily Housing Property Tax Page 8 of 10 Exemption Agreement STATE OF WASHINGTON ) ) ss. COUNTY OF KING ) I certify that I know or have satisfactory evidence that vim" is the person who appeared before me, and said person acknowled d that (he/she) signed this instrument and acknowledged it to be (his/her) free and voluntary act fIr the uses and purposes mentioned in the instrument. Dated:_ -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. MUNTAHA SAAD Notary Public State of Washington (Signature) Commission#22014725 My Comm. Expires Nov 5, 2025 NOTARY PUBLIC, in and for the State of Washington, residing at 5eNv>, V✓g My appointment expiresS PACivil\Files\Open Files\0648-Economic-CD-General 2011\MuHi-Family Housing Property Tax Exemption Agreement Template.doc Multifamily Housing Property Tax Page 9 of 10 Exemption Agreement MULTIFAMILY HOUSING PROPERTY TAX EXEMPTION AGREEMENT EXHIBIT 1 LEGAL DESCRIPTION YESLER'S FIRST ADDITION TO TOWN OF KENT E HALF OF LOTS 9 AND 12 AND ALL OF LOTS 10 AND 13 BLK 5 Plat Block: 5 Plat Lot: 9 TO 12 Multifamily Housing Property Tax Page 10 of 10 Exemption Agreement