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HomeMy WebLinkAbout2016-R-4BEFORE THE COMMON COUNCIL FOR THE CITY OF JEFFERSONVILLE INDIANA RESOLUTION NO. 2016-R- I RESOLUTION APPROVING STATEMENT OF BENEFIT FOR PROPOSED REAL PROPERTY TAX ABATEMENT WHEREAS, Koetter Five Star Properties Indiana, LLC petitioned the Common Council of the City of Jeffersonville, Indiana, for a deduction in real property taxes to be assessed on a proposed redevelopment of property, including the construction and buildings and related improvements, to be generally located at 4500 Town Center Boulevard located in the City of Jeffersonville, Clark County, Indiana; and WHEREAS, Koetter Five Star Properties Indiana, LLC, has submitted a Statement of Benefits on the form prescribed by the Indiana State Board of Tax Commissioners for real property, which statement includes a description of the proposed redevelopment, an estimate of the number of individuals who will be employed as a result of the developed, an estimate of the annual salaries of these individuals, and an estimate of the value of the redevelopment; and WHEREAS, the Common Council of the City of Jeffersonville has previously determined that the area in which the proposed redevelopment project is located in the City of Jeffersonville qualifies as an economic revitalization area pursuant to Indiana Code 6-1.1-12.1-5, et seq.; and WHEREAS, the Redevelopment Commission of the City of Jeffersonville has made a favorable recommendation for approval of the Statement of Benefits; and WHEREAS, the Common Council has reviewed the Statement of Benefits and its attachment "A" submitted herein, and attaches and incorporates the Statement of Benefits submitted herein, and attaches and incorporates the attachment "A" to this Resolution. BE IT FURTHER RESOLVED, that the Common Council of the City of Jeffersonville, Indiana, hereby approves the application for deduction presented by the Statement of Benefits filed by Koetter Five Star Properties Indiana, LLC, and that said company shall be entitled to deduction for a period of TEN (10) years for improvements to real property pursuant to provisions of I.C. 6-1.1-12.1-3(d), with the timely filing and perfection thereof with the Clark County Auditor's office. This Resolution shall be in full force and effect from and after its passage and approval. Passed this ') day of M ax.ch , 2016. VOTED AGAINST: Passed and adopted by the Common Council of the City of Jeffersonville, Clark County, Indiana on this 2 day of 4i , 2016. �AP2P Matt 0 - , 'IlYsident VIZ Vicki Conlin, Clerk Presented by me as Clerk to the Mayor of said City of Jeffersonville this 0 day of ,2016. This Resolution approved and signed by me this 2016. This Resolution vetoed by me thi day of _ Vicki Conlin, Clerk Mik- Moore, May 2016. Mike Moore, Mayor BEFORE THE JEFFERSONVILLE REDEVELOPMENT COMMISSION STATE OF INDIANA A RESOLUTION RECOMMENDING TO THE COMMON COUNCIL APPLICATION FOR TAX ABATEMENT FOR KOETTER FIVE STAR PROPERTIES INDIANA, LLC RESOLUTION NO. 2016-R- 3 WHEREAS, Koetter Five Star Properties Indiana, LLC has made application for tax abatement from the City of Jeffersonville, Indiana; WHEREAS, the Common Council is the designating body for approving such applications; WHEREAS, said application requires review by the Jeffersonville Redevelopment Commission. NOW, THEREFORE, BE IT RESOLVED BY THE JEFFERSONVILLE REDEVELOPMENT COMMISSION THAT: 1. The Jeffersonville Redevelopment Commission has reviewed the attached "Statement of Benefits" for Real Property; and 2. The Jeffersonville Redevelopment Commission hereby recommends to the Common Council the application for tax abatement for Koetter Five Star Properties Indiana, LLC Adopted at a meeting of the Jeffersonville Redevelopment Commission held the 24-, day of FeIcttar1 , 2016. JEFFERSONVILLE REDEVELOPMENT COMMISSION Presid I/2961557.1 ATTACHMENT TO THE STATEMENT OF BENEFITS FOR KOETTER FIVE STAR PROPERTIES INDIANA, LLC Mcuc3 , 2016 The council will grant a 10 -year abatement on $ 5,300,000.00 in real property as allowed by state statute. The company will provide jobs and salaries as specified in the SB -1 and any attachment thereto. The "salaries" on the SB -1 is agreed to mean base hourly wages, without overtime or benefits, times 2080 hours per year for the number of employees as indicated in Section 3 of the SB -1. It is the expectation of the council that the company will reach the number of employees and average wages specified on the SB -1 within five years of the date of the certificate of occupancy. The company understands that this abatement is being offered based upon those jobs and wages. If the company fails to substantially reach those numbers or fails to maintain those numbers over the life of the abatement, the council may as provided by law rescind this abatement. The company agrees to make available any and all information the council deems necessary to verify compliance. The company agrees to pay an annual fee of 10% as described in Indiana Code 6-1.1- 12.1-14. KOETTER FIVE STAR PROPERTIES INDIANA, LLC By: 4L, Printed: oirp 4(H 44--4-4 Title: �� STATEMENT OF BENEFITS REAL ESTATE IMPROVEMENTS State Form 51767 (R5 / 12-13) lets Prescribed by the Department of Local Government Finance This statement is being completed for real property that qualifies under the following Indiana Code (check one box): ❑ Redevelopment or rehabilitation of real estato improvements (IC 6-1.1-12.1-4) ❑ Residentially distressed area (IC 6.1.1-12.1-4.1) INSTRUCTIONS: 20PAY 20_ FORM SB -1 /Real Property PRIVACY NOTICE Any information concerning the cosi of the property and specific salaries paid to individual employees by the property owner Is confidential per IC 6.1.1-12.1.5.1, 1. This statement must be submitted to the body designating the Economic Revitalization Area prior to the public hearing if the designating body requires information from the applicant In making its decision about whether to designate an Economic Revitalization Area. Otherwise, this statement must be submitted lo the designating body BEFORE the redevelopment or rehabilitation of real properly for which the person wishes to claim a deduction. 2. The statement of benefits form must be submitted to the designating body and the area designated on economic revitalization area before the initiation of the redevelopment or rehabilitation for which the person desires to claim a deduction. 3. To obtain a deduction, a Form 322/RE must be filed with the County Auditor before May 10 in the year in which the addition to assessed valuation is made or not later than thirty (30) days after the assessment notice is mailed to the property owner if it was mailed after April 10. A properly owner who failed to file a doduction application within the prescribed deadline may file an application between March 1 and May 10 of a subsequent year. 4. A property owner who tilos for tho deduction must provide the County Auditor and designating body with a Form CF-1/Real Property. The Form CF-1/Real Property should be attached to the Form 322/RE when the deduction is first claimed and then updated annually for each year the deduction is applicable. IC 6-1.1-12.1-5.1(b) 5. For a Form SB-1/Real Property that is approved after June 30, 2013, the designating body is required to establish an abatement schedule for each deduction allowed. For a Form SB-1/Real Property that is approved prior to July 1, 2013, the abatement schedule approved by the designating body remains In effect. IC 6-1.1-12.1-17 SECTION 1 TAXPAYER INFORMATION Name of taxpayer lc•'tRW--- 6 vt3 srae— za- t.3 61 +Dl*kk t C.VC._.- Address of taxpayer (number end street, city, state, and ZIP code) i'51 s RA=E- AbflptZ I2 -t. . F't.-./ito pb-rocs.5 r, Xt4 .4-7 t NI, Name of contact porsot f Telephone number Cron, (rib -1 rTL1-v��^ (/IL) et v5-Q$4G SECTION 2 LOCATION AND DESCRIPTION OF PROPOSED PROJECT Name of designating body E-mail address de."14-oerttt,octgaRa Resolution number Location of properly 445'x-® M1444 C cxa-vfi--z. t5c-vttb County G K* DLGF lasing district number Description of real property improvements, redevelopment, or rehabilitationuse additional sheets if necessary) 3 41 � 5 t- , 1- s -y tG-,-t, rehabilitation( I�2y Estimated start date (month, day, year) 1144000 �rj( Za t t o G ( AVL)$ A`' a F'.C�.Qy4-c C• Estimated completion date (month, day, yore) SECTION 3 Current number till SECTION 4 ESTIMATE OF EMPLOYEES Salaries JI 7 /N 311 �a ^ ESTIMATED AND SALARIES Number retained 1. TOTAL COST AND AS RESULT OF PROPOSED PROJECT Salaries Number additional ~ 30-3 1 o . I :5 VALUE OF PROPOSED PROJECT REAL ESTATE IMPROVEMENTS Salaries 4) 'No I c COST ASSESSED VALUE Current values ,_,,... e, ....-+ v ii.. --•Plus estimated values of proposed project si ,‘,0, eve Less values of any properly being replaced ep « --• Net estimated values upon completion of project / 0 0 , - SECTION 5 WASTE CONVERTED AND OTHER BENEFITS PROMISED BY THE TAXPAYER Estimated solid waste converted (pounds) ''r 0.. -- .,.". Estimated hazardous waste converted (pounds) Other benefits SECTION 6 TAXPAYER CERTIFICATION I hereby certify that the representations in this statement are true. Signaler of lhorfzadresent live Date signed (month, day, year) Prime erne of authorized representative .Je!14b4 C • w,4{-4-4,1 Title PlAtiEmi2 CAP ADI ,tae t, Page 1 of 2 NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of Jeffersonville, Indiana, that it specifically and affirmatively find as follows: 1. That the estimate value of the qualifying real estate improvement of $5,300,000.00 is reasonable for projects of the nature described in the Statement of Benefits submitted by the company. 2. That the estimate of the number of 41 individuals who will be retained can reasonably be expected to result from the proposed described redevelopment or rehabilitation. 3. That the estimate of the annual salaries of 13 of those individuals who will be added can be reasonably expected to result from the proposed described redevelopment or rehabilitation. 4. That the taxes lessened from the granting of this abatement shall be for improvements in real estate up to the value of $ 5,300,000.00. 5. That all other information requested from Koetter Five Star Properties Indiana, LLC has been submitted, and the benefits described in such information can be reasonably expected to result from the proposed described redevelopment. 6. That the totality of benefits for said redevelopment is sufficient to justify the deduction. 7. That Koetter Five Star Properties Indiana, LLC has agreed to the payment of a fee of 10% of the annual benefit of the abatement of the Jeffersonville City Council annually as described in I.C. 6-1.1-12.1-14. FOR USE OF THE DESIGNATING BODY We find that the applicant meets the general standards in the resolution adopted or to be adopted by this body. Said resolution, passed or to be passed under IC 6-1.1-12.1, provides for the following limitations: A. The designated arca has been limited to a period of time not to exceed 10 calendar years' (see below). The date this designation expires is /O.-1-, B. The type of deduction that is allowed in the designated area is limited to: 1. Redevelopment or rehabilitation of real estate improvements 0 Yes 2. Residentially distressed areas 0 Yes C. The amou` - on„ ricable is limited to $ 51300, 60 O . D. Other limit SIGNacify) E. Number of HERE Year 1 Year G F. For statement es 0 If yes, attach a If no, the cja We have also reviowetl lh determined that (b Jo(ality Approve/ igna o and !ir j f nu z Printed na re of , . bur of designating body 171 K[he O Dwe n Coca (Ic (1 PreSi ek A Attested by (signature and title olattester) ❑ No 0 No ❑ Year 2 ❑ Year 7 F.1 Year 3 ❑ Year 8 ❑ Year 4 ❑ Year 9 ❑ Year 5 (" see below) )ear 10 approved after June 30, 2013, did this designating body adopt an abatement schedule per IC 6-1.1-12.1-17? attatement schedule to this form. squired to establish an abatement schedule before the deduction can be determined. trnalioh.contained in the statement of benefits and find that the estimates and expectations ore reasonable and have .Ifertellis'is'sufficient to justify the deduction described above. orizod member of designating body) Telephone number (SO ) dS5 I L ') Name of designating body ��° ersonvJ11e-C,;1 / COr', fic-,L Printed name of attester 11 Date signed (month, day, year) " If the designating body limits the time period during which an area is an economic revitalization area, that limitation does not limit the length of time a taxpayer is entitled to receive a deduction to a number of years that is less than the number of years designated under IC 6-1.1-12.1-17. A. For residentially distressed areas where the Form SB-1/Real Property was approved prior to July 1, 2013, the deductions established in IC 6-1.1-12.1-4-1 remain in effect, The deduction period niay not exceed five (5) years. For a Form SB-1/Real Property that is approved after June 30, 2013, the designating body is required to establish an abatement schedule for each deduction allowed. The deduction period may not exceed ten (10) years. (See IC 6-1.1-12.1-17 below.) B. For the redevelopment or rehabilitation of real properly where the Form SB-1/Real Property was approved prior to July 1, 2013, the abatement schedule approved by the designating body remains in effect. For a Form SB-1/Real Property that is approved after June 30, 2013, the designating body is required to establish an abatement schedule for each deduction allowed. (See IC 6-1.1-12.1-17 below.) IC 6-1.1-12..1-17 Abatement schedules Sec. 17. (a) A designating body may provide to a business that Is established in or relocated to a revitalization area and that receives a deduction under section 4 or 4.5 of Ibis chapter an abatement schedule based on the following factors: (1) The total amount of the taxpayer's investment in real and personal property. (2) The number of new full-time equivalent jobs created. (3) The average wage of the new employees compared to the state minimum wage. (4) The Infrastructure requirernents for the taxpayer's investment. (b) This subsection applies to a statement of benefits approved after June 30, 2013, A designating body shall establish an abatement schedule for each deduction allowed under this chapter. An abatement schedule must specify the percentage amount of the deduction for each year of the deduction. An abatement schedule niay not exceed ten (10) years. (c) An abatement schedule approved for a particular taxpayer before July 1, 2013, remains In effect until the abatement schedule expires under the terms of the resolution approving the taxpayer's statement of benefits. Page 2 of 2 ABATEMENT SCHEDULE EXHIBIT Real Property Year 1. -100% exempt Year 2-95% exempt Year 3-80% exempt Year 4- 65% exempt Year 5- 50% exempt Year 6-40% exempt Year 7- 30% exempt Year 8-20% exempt Year 9- 10% exempt Year 10-5% exempt Year 1.1- first year of full property tax payment EXHIBIT "A" GUIDELINES AND PRINCIPLES FOR CONSIDERATION OF PROPERTY TAX PHASE-IN (TAX ABATEMENT) IN JEFFERSONVILLE, INDIANA The City of Jeffersonville, within Clark County, Indiana, welcomes and encourages business growth and economic development. City officials strive to work in a collaborative manner with representatives and agencies of the State of Indiana, members of the business and civic community, and other partners to attract new companies and retain existing ones. The City of Jeffersonville values providing an environment in which businesses and residents may thrive and prosper. Property tax abatement is authorized under Indiana Code 6-1.1 1-12.1 et seq in the form of deductions from assessed valuation. Any company or project requesting tax abatement(s) from the City of Jeffersonville must meet all criteria under the law. The City of Jeffersonville is guided by 10 principle beliefs, or factors, concerning economic development and business growth, and they are provided below for review by prospective tax abatement applicants. These principles are among the considerations the city council bears in mind as it evaluates requests for tax abatement; the responses companies provide to the city regarding these factors assist the city council in determining the length and scale of any abatement it may grant: 1. Firms receiving tax abatement are expected to give local construction firms and local suppliers of goods and services opportunities to do business whenever possible. 2. Firms that create a technology-based product or service or use advanced technology in manufacturing will be given a higher priority. 3. The number of jobs retained and/or created per dollar of investment will be an important consideration. 4. The level of wages and benefits will be a highly important consideration for all applications. 5. Projects that will require variances, special exceptions and/or exemptions will require additional review. 6. Adverse environmental impacts will negatively affect the consideration of abatement. 7. Any need for additional public infrastructure or other additional public support for the project will be considered in determining the length and scale of the abatement. Support of additional infrastructure will be considered as a local incentive to the applicant. 8. The time period of depreciation of equipment will be considered in the length of and scale of any abatement for personal property (equipment, machinery). 9. In the event the Economic Revitalization Area (ERA) is terminated because the property is removed from the city, the city council may require the company to repay the city all or a portion of the personal property tax savings the company realized as a result of the ERA designation. 10. A limited tax abatement may be considered in a Tax Increment Finance (TIF) District. In addition, the city council may deviate from these 10 principles and grant more or less tax abatement for longer or shorter periods of time (but not to exceed 10 years) on a case-by-case basis, as long as all requirements of Indiana law are met. The city council may, in its sole discretion, determine that certain projects should not receive any tax abatement, no matter the outcome using the schedules outlined in this document. GUIDELINES FOR CONSIDERATION OF PROPERTY TAX ABATEMENT JEFFERSONVILLE, INDIANA Projects will be considered for abatement only if: 1. The company/project meets all of the criteria set forth under I.C. 6-1.1 1-12.1 et seq in the form of deductions from assessed valuation. 2. The proposed new investment includes at least $1 million of real property and/or personal property that qualifies for tax abatement. 3. Construction has not begun and/or equipment has not been ordered or the equipment will be new to the State of Indiana. 4. In addition, if the applicant is not the company, authorization of the application must be obtained from the company. 1 TAX ABATEMENT APPLICATION SCORE SHEET Applicant Name: Todd Stocksdale Application Date: 02-08-16 Company: Assured Partners NL Street Address: 2325 Green Valley Road, Suite 205 City, State, ZIP: New Albany, Indiana 47150 Phone: 812-941-4110 Email: Todd.Stocksdale@assuredptrnl.com Company Name: (if different from applicant): Assured Partners NL Street Address: (see above) City, State, ZIP: Website: www.assuredptrnl.com Street Address of Project Location: City, State, ZIP: Project Description: 4500 Town Center Blvd. Jeffersonville, IN 47130 Construction of a new corporate regional office. Page 2 of 9 Effective as of 10-26-15 PROJECT COMPOSITION: (6 points possible). If more than one scenario applies, use only the scenario with the highest point value. applies, use only the POINTS POINTS Personal Property Improvements Existing Facility — new office addition 2 Real Property Improvements 8 4 Personal Property and Real Property Improvements Existing Facility — addition of manufacturing/warehousing space 6 New Research & Development Facility SCORE 4 ACTIVITY DETAIL: (18 points possible). If more than one scenario scenario with the highest point value. applies, use only the POINTS Location will NOT reactivate a vacant facility POINTS Existing Facility — new office addition 6 Existing Facility — expanding or upgrading existing product line 8 Existing Facility — adding new product line 10 Existing Facility — addition of manufacturing/warehousing space 12 New Research & Development Facility 14 New Corporate Regional Office or Headquarters Building 16 New Industrial (manufacturing), Warehousing or Logistics Facility 18 SCORE 16 EXISTING VACANT STRUCTURE: (15 points possible). Will this project reactivate a facility that has been vacant for at least 12 months? points possible). What is the total capital the applicable scenario with the highest point POINTS Location will NOT reactivate a vacant facility 0 Location WILL reactivate a vacant facility 15 SCORE 0 PROJECT CAPITAL INVESTMENT: (20 investment for this project? Use only points possible). What is the total capital the applicable scenario with the highest point value. POINTS $1 million — $4,999,999 10 $5 million — $9,999,999 15 $10 million or more 20 SCORE 15 Page 3 of 9 Effective as of 10-26-15 JOB RETENTION: (14 points possible). How many full-time result of this project? Use only the applicable scenario with positions will be retained as a the highest point value. scenario with the highest POINTS 1— 9 retained jobs 2 times current minimum wage 2 10 —19 retained jobs 2.5 times current minimum wage 4 20 — 29 retained jobs 3 times current minimum wage 6 30 — 49 retained jobs 3.5 times current minimum wage 8 50 — 99 retained jobs 4 times current minimum wage 10 100 — 499 retained jobs 4.5 times current minimum wage 12 500 or more retained jobs 5 times current minimum wage (or higher) 14 500 or more retained jobs SCORE 8 NEW JOB CREATION: (14 points possible). created as a result of this project? Use point value. How many net new full-time positions will be only the applicable scenario with the highest POINTS 2 times current minimum wage POINTS 1— 9 new jobs 2.5 times current minimum wage 2 10 —19 new jobs 3 times current minimum wage 4 20 — 29 new jobs 3.5 times current minimum wage 6 30 — 49 new jobs 4 times current minimum wage 8 50 — 99 new jobs 4.5 times current minimum wage 10 100 — 499 new jobs 5 times current minimum wage (or higher) 12 500 or more retained jobs 14 14 SCORE 4 AVERAGE WAGE: (14 points possible). Utilizing the average positions for this project and using the current state minimum does the average wage of this project compare to the current the applicable scenario with the highest point value. wage of all full-time wage as a benchmark, how minimum wage? Use only POINTS 2 times current minimum wage 2 2.5 times current minimum wage 4 3 times current minimum wage 6 3.5 times current minimum wage 8 4 times current minimum wage 10 4.5 times current minimum wage 12 5 times current minimum wage (or higher) 14 SCORE 14 Page 4 of 9 Effective as of 10-26-15 EMPLOYER-SPONSORED HEALTH AND WELLNESS BENEFITS: (5 points possible). Will the company provide employer-sponsored health and wellness benefits at this location? of your employees' total scenario with the POINTS Location will NOT provide employer-sponsored health and wellness benefits at this location 0 Location WILL provide employer-sponsored health and wellness benefits at this location 5 SCORE 5 WORKPLACE WELLNESS: (5 points possible). Will the company encourage and promote workplace wellness through employee participation in exercise and healthy living programs? of your employees' total scenario with the POINTS Company will NOT promote workplace wellness through employee participation in exercise and healthy living programs 0 Company WILL promote workplace wellness through employee participation in exercise and healthy living programs 5 SCORE 5 EMPLOYER-SPONSORED RETIREMENT PLAN: (5 points possible). Will the company provide an employer-sponsored retirement plan at this location? of your employees' total scenario with the highest point value. POINTS Company will NOT provide an employer-sponsored retirement plan at this location 0% 0 Company WILL provide an employer-sponsored retirement plan at this location 2 5 4 SCORE 5 BENEFITS PACKAGE: (8 points possible). What percentage compensation package are fringe benefits? Use only the applicable of your employees' total scenario with the highest point value. POINTS 0% 0 1-10% 2 11-15 % 4 16 — 20% 6 21— 30% or higher 8 Page 5 of 9 Effective as of 10-26-15 SCORE 4 DIVERSITY: (7 points possible). Will the company have a diversity and inclusion policy in effect at this location? Please provide a description of all green technologies to be utilized at this location here: POINTS Company will NOT have a diversity and inclusion policy at this location 0 Company WILL have a diversity and inclusion policy at this location 7 SCORE 7 GREEN TECHNOLOGY: (7 points possible). Will the company utilize green technology at this location? Please provide a description of all green technologies to be utilized at this location here: POINTS Company will NOT utilize green technology at this location 0 Company WILL utilize green technology at this location 7 SCORE 7 GREEN INITIATIVES AND SUSTAINABILITY ACTIVITIES: (7 points possible). Will the company implement programs designed to support sustainability through employee ride sharing, public transportation use, on -campus dining options or other initiatives? Please provide a description of all green initiative programs to be utilized at this location here: POINTS Location will NOT implement green initiative programs 0 Location WILL utilize green initiative programs 7 SCORE 7 Page 6 of 9 Effective as of 10-26-15 COMMUNITY INVOLVEMENT: (20 points possible). The City of Jeffersonville will look favorably on companies that are involved in the community. The city will consider past and/or current community involvement of an existing company or proposed community involvement of a new company. Community involvement may include projects associated with the city, schools, local non-profit organizations, senior citizens, disadvantaged individuals or groups, day cares, etc. Community involvement must be documented and applicable documents attached to this Score Sheet. Please provide a narrative of community involvement here: Date: Z.8 _z0 POINTS Location will NOT be supporting projects associated with the city, schools, local non-profit organizations, senior citizens, disadvantaged individuals or groups, day cares, etc. 0 Location WILL be supporting projects associated with the city, schools, local non-profit organizations, senior citizens, disadvantaged individuals or groups, day cares, etc. 20 SCORE 20 TOTAL PROJECT SCORE: Please add all above scores together and provide the total below TOTAL OF ALL ABOVE SCORES 121 SIGNATURES Signature of Applicant: e ( J /0ctC/ A get (AI AZ - Date: Z.8 _z0 (;� Print Name: Todd Stocksdale Signature of Company Representative: (if different from applicant): Date: Print Name: Page 7 of 9 Effective as of 10-26-15 GUIDELINE FOR REAL PROPERTY TAX ABATEMENT TOTAL SCORE Abatement Year Abatement Percentage 1-9 1 100% 10 —19 1 100% 7COZ — o 20 — 29 1 100% 2 75% 3 25% 30-39 1 100% 2 75% 3 50% 4 25% 40 — 49 1 100% 2 100% 3 75% 4 50% 5 25% 50 — 59 1 100% 2 100% 3 80% 4 60% 5 40% 6 20% 60 — 69 1 100% 2 100% 3 90% 4 80% 5 60% 6 40% 7 20% 70 — 79 1 100% 2 100% 3 90% 4 80% 5 70% 6 60% 7 40% 8 20% 80-89 1 100% 2 100% 3 90% 4 80% 5 70% 6 60% 7 50% 8 40% Page 8 of 9. Effective as of 10-26-15 GUIDELINE FOR PERSONAL PROPERTY TAX ABATEMENT 9 20% Abatement Percentage 90 — 99 1 100% 2 100% 100% 3 90% 50% 4 80% 1 5 70% 2 6 60% 3 7 50% 80 — 90 8 40% 9 30% 10 20% 100+ 1 100% 90+ 2 100% 3 95% 4 90% 5 80% 6 70% 7 60% 8 50% 9 40% 10 20% GUIDELINE FOR PERSONAL PROPERTY TAX ABATEMENT TOTAL SCORE Abatement Year Abatement Percentage 1— 39 1 100% 40 — 59 1 100% 2 50% 60 — 79 1 100% 2 50% 3 40% 80 — 90 1 100% 2 50% 3 40% 4 20% 90+ 1 100% 2 50% 3 40% 4 20% 5 10% Page 9 of 9 Effective as of 10-26-15