Columbus Tax Incentive Review Council Friday, August 21, 2020 Report Year 2019 Franklin County Agenda (TIRC Session #2) 10:00 A.M
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Columbus Tax Incentive Review Council Friday, August 21, 2020 Report Year 2019 Franklin County Agenda (TIRC Session #2) 10:00 a.m. to 12:30 p.m. Page 1 City of Columbus projects located in Franklin County Eleven (11) public school districts and/or three (3) vocational/technical school districts 1. Call to order, welcome and introductions TIRC Chair Mr. Michael Stinziano, Franklin County Auditor 2. TIRC Materials Content Review ED Staff 3. Minutes, 2019 TIRC Meeting (RY2018) 4. Columbus Tax Incentive Summary and Portfolio Performance Overview Economic Development Administrator Mark Lundine 5. 2019 TIRC Recommendations and City Follow-up/Outcome Staff Report (if any) City County review process, data/information ED Staff 6. Tax Increment Finance (TIF) Part I Non-Columbus City School District Only 16 TIFs Numbers 63 through 75, 79, 80 and 81 ED Staff Columbus CSD, Hilliard CSD, South Western CSD and Tolles Career & Technical Center 1 TIF (#63, Old Dublin Road .40(B) TIF) Columbus CSD, Dublin CSD and Tolles Career & Technical Center 1 TIF (#64, Tuttle Crossing Mall .40(B) TIF) Columbus CSD, Gahanna-Jefferson CSD and Eastland-Fairfield Career & Technical Schools 4 TIFs (#65, Easton .40 TIF; #66, New Easton .40(B) TIF; #67, East Broad Lucent Incentive .40(C) TIF; #68, East Broad Lucent Commercial Improvement .40(B) TIF) Agenda 02 TIRC 2020 Aug 21 FRANKLIN CO.doc A20-2 of 2 Columbus Tax Incentive Review Council Friday, August 21, 2020 Report Year 2019 Franklin County Agenda (TIRC Session #2) 10:00 a.m. to 12:30 p.m. Page 2 Columbus CSD, Groveport Madison LSD, Pickerington LSD, Reynoldsburg CSD and Eastland-Fairfield CTS 1 TIF (#69, Brice Road .40(B) TIF) Columbus CSD, New Albany-Plain LSD and Eastland-Fairfield CTS 1 TIF (#70, Northeast Preserve .40(C) TIF) Gahanna-Jefferson CSD, Eastland-Fairfield CTS, Licking Heights LSD & C-TEC Career and Technical Education Centers of Licking County 1 TIF (#71, East Broad Commercial Improvement .40(B) TIF) Hilliard CSD and Tolles Career & Technical Center 1 TIF (#72, Quarry Trails .40(B) TIF) Licking Heights LSD and C-TEC 2 TIFs (#73, Waggoner .40(C) TIF; #74, East Broad Waggoner M/I .40(C) TIF) New Albany-Plain LSD and Eastland-Fairfield CTS 1 TIF (#75, Northeast Dublin-Granville South .40(C) TIF) Reynoldsburg CSD and Eastland-Fairfield CTS 1 TIF (#79, East Broad Dominion .40(C) TIF) Worthington CSD 2 TIFs (#80, Buffalo Parkway .40(B) TIF); #81, Crosswoods .40(C) TIF) (NOTE: School district representation from this point forward includes Columbus CSD, Gahanna-Jefferson CSD, Groveport Madison LSD, Hamilton LSD; Hilliard CSD, South-Western CSD, Worthington CSD, Eastland-Fairfield Career & Technical Schools and Tolles Career & Technical Center representatives from any other districts may be dismissed at this time) 7. Tax Increment Finance (TIF) Part II Columbus City School District Only 62 TIFs Numbers 1 through 62 8. Consent and Review Non Columbus City School District 22 Agreements Agenda 02 TIRC 2020 Aug 21 FRANKLIN CO.doc A20-2 of 2 Columbus Tax Incentive Review Council Friday, August 21, 2020 Report Year 2019 Franklin County Agenda (TIRC Session #2) 10:00 a.m. to 12:30 p.m. Page 3 Consent Agenda Group Review 10 Agreements Agreements are placed on the Consent Agenda list if they are meeting or exceeding the commitments within the Agreements. These agreements will be voted on as a group to Continue. Gahanna Jefferson City School District (2 Agreements) Hilliard City School District (5 Agreements) South-Western City School District (2 Agreements) Worthington CSD (1 Agreement) Review Agenda A (R1) Group Review 4 Agreements Agreements are placed on Review Agenda A (R1) if they missed either the City or State reporting deadlines but when the annual report was submitted and reviewed they were otherwise fully compliant with the terms of their Agreements. These Agreements will be listed by school district and recommended to be voted on as a Group to Continue and be sent letters advising of the need for accurate and timely reporting. Columbus & Gahanna Jefferson City School Districts (1 Agreement) Gahanna Jefferson City School District (1 Agreement) Hamilton Local School District (1 Agreement) Hilliard City School District (1 Agreement) Agenda 02 TIRC 2020 Aug 21 FRANKLIN CO.doc A20-2 of 2 Columbus Tax Incentive Review Council Friday, August 21, 2020 Report Year 2019 Franklin County Agenda (TIRC Session #2) 10:00 a.m. to 12:30 p.m. Page 4 Review Agenda B (R2) Group Review 5 Agreements Agreements are placed on Review Agenda B (R2) due to incomplete reporting or not submitting a report which resulted in not having the ability to review the status of the Agreement. These Agreements will be listed by school district, grouped by reason, and will be recommended to be voted on as a Group to Continue and be sent letters requesting full reporting within 60 days of receipt of the letter or the Agreement will risk dissolution. The results will be reported to the 2021 TIRC. Groveport Madison Local School District (3 Agreements; Did Not Report) Hilliard City School District (2 Agreements; Incomplete Report) Review Agenda C (R3) Full Review 3 Agreements Agreements are placed on Review Agenda C (R3) if they have fully reported and show deficiencies in one or more of the Agreement commitments (jobs, payroll, investment, etc.). These Agreements will be listed by school district and reviewed individually. Gahanna Jefferson City School District (2 Agreements - Jobs) Hilliard City School District (1 Agreement - Jobs) (NOTE: School district representation from this point forward includes only Columbus City School District representatives from any other districts may be dismissed at this time) 9. Consent and Review Columbus City School District 56 Agreements Consent Agenda 19 Agreements Group Review Agenda 02 TIRC 2020 Aug 21 FRANKLIN CO.doc A20-2 of 2 Columbus Tax Incentive Review Council Friday, August 21, 2020 Report Year 2019 Franklin County Agenda (TIRC Session #2) 10:00 a.m. to 12:30 p.m. Page 5 Agreements are placed on the Consent Agenda list if they are meeting or exceeding the commitments within the Agreements. These agreements will be voted on as a group to Continue. Review Agenda A (R1) 21 Agreements Group Review Agreements are placed on Review Agenda A (R1) if they missed either the City or State reporting deadlines but when the annual report was submitted and reviewed they were otherwise fully compliant with the terms of their Agreements. These Agreements will be recommended to be voted on as a Group to Continue and be sent letters advising of the need for accurate and timely reporting. Review Agenda B (R2) 9 Agreements Group Review Agreements are placed on Review Agenda B (R2) due to incomplete reporting or not submitting a report which resulted in not having the ability to review the status of the Agreement. These Agreements will be grouped by reason, and recommended to be voted on as a Group to Continue and be sent letters requesting full reporting within 60 days of receipt of the letter or the Agreement will risk dissolution. The results will be reported to the 2021 TIRC. Did Not Report 3 Agreements Incomplete report (no Jobs & Payroll, Real Property Investment or additionally, late) 6 Agreements Review Agenda C (R3) 7 Agreements Full Review Agreements are placed on Review Agenda C (R3) if they have fully reported and show deficiencies in one or more of the Agreement commitments (jobs, payroll, investment, etc.). These Agreements will be reviewed individually. 10. Closing TIRC Chair Agenda 02 TIRC 2020 Aug 21 FRANKLIN CO.doc A20-2 of 2 Columbus TIRC Minutes August 21, 2019 Page 1 of 48 Tax Incentive Review Council (TIRC) City of Columbus, Ohio Meeting Minutes, August 21, 2019 Meeting: August 21, 2019: Review of 2018 Project Status NOTE: 1) Delaware County tax abatement projects and Tax Increment Finance districts in the City of Columbus located within the Olentangy Local School District (and the Delaware Area Career Center) were reviewed during TIRC Session 1 on August 21, 2019. 2) Franklin County tax abatement projects and Tax Increment Finance districts in the City of Columbus located within all school districts (Columbus City School District, C-TEC Career and Technical Education Centers of Licking County, Dublin City School District, Eastland-Fairfield Career & Technical Schools, Gahanna- Jefferson City School District, Groveport Madison Local School District, Hilliard City School District, Licking Heights Local School District, New Albany-Plain Local School District, Pickerington Local School District, Reynoldsburg City School District, South-Western City School District, Tolles Career & Technical Center, and Worthington City School District) were reviewed during TIRC Session 2 on August 21, 2019, with the respective school district representatives present. Present on August 21, 2019 TIRC Members/Designees George Kaitsa Member/Chair Delaware County Auditor for projects located in Delaware County P. R. Casey IV Member/Chair for projects located in Franklin County Jason Jenkins Designee City of Columbus, Office of the Mayor Andrew Dyer Designee City of Columbus, City Council Megan Kilgore City of Columbus, Auditor Bill Lafayette, Ph.D. Member of the Public Nicole (Pittman) Makeda Member of the Public Ben Streby Designee C-TEC of Licking County Erik Roush, Ph.D. Designee Columbus City School District Chris Bell Designee Delaware Area Career Center Brian Kern Designee Dublin City School District Steve Vasek Designee Gahanna-Jefferson City School District John Walsh Designee Groveport Madison Local School District Brian Wilson Designee Hilliard City School District Philip Wagner, Ph.D. Designee Licking Heights Local School District Rebecca Jenkins Designee New Albany-Plain Local School District Emily Hatfield Designee Olentangy Local School District Ryan Jenkins Designee Pickerington Local School District Hugh Garside Designee South-Western City School District Tamera Woods Designee Tolles Career & Technical Center Jeff McCuen Designee Worthington City School District Columbus TIRC Minutes August 21, 2019 Page 2 of 48 Non TIRC-Members Ms.