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R2008-009 2008-01-14RESOLUTION NO. R2008-9 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS, AUTHORIZING THE CITY MANAGER OR HIS DESIGNEE TO ENTER INTO A TAX ABATEMENT AGREEMENT ISE-MAGTECH AND JONES & JONES FLP; FINDING AND DETERMINING THAT TERMS OF SAID AGREEMENT MEET THE REQUIREMENTS OF CHAPTER 312 OF THE TAX CODE, V.A.T.S. AS AMENDED, ORDINANCE NO. 1335, ESTABLISHING REINVESTMENT ZONE #18, AND THE GUIDELINES AND CRITERIA FOR GOVERNING REINVESTMENT ZONES AND TAX ABATEMENT AGREEMENTS SET FORTH IN RESOLUTION NO. R2006- 121. BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: Section 1. That certain Tax Abatement Agreement, by and befinreen the City of Pearland, ISE-MAGTECH and Jones & Jones FLP, a copy of which is attached hereto as Exhibit "A" and incorporated herein for all purposes, is hereby authorized and approved. Section 2. The City Council finds and determines that the Tax Abatement Agreement and the property subject to this agreement meet the requirements of Chapter 312 of the Tax Code, V.A.T.S. as amended, Ordinance No. 1335, which established Reinvestment Zone #18, and the Guidelines and Criteria for Governing Reinvestment Zones and Tax Abatement Agreements set forth in Resolution No. R2006- 121. Section 3. The City Manager or his designee is hereby authorized to execute, and the City Secretary to attest, said Tax Abatement Agreement and any counterparts thereof. RESOLUTION NO. 2008-9 PASSED, APPROVED, AND ADOPTED this the 14 day of Janu ry, A. , 2008. � '�G�rYO;��-. TOM REID �� �'= MAYOR _ .:�' ATTEST: =y . _,;;�` �UNG�F TY S RET APPROVED AS TO FORM: ` U a.c..�_ � . IAT�-- DARRIN M. COKER CITY ATTORNEY �a Exhibit "A" R2008-9 07-0097 Tax Abatement Aareement (ISE-MAGTECH) THE STATE OF TEXAS COUNTIES OF BRAZORIA, FORT BEND, AND HARRIS TAX ABATEMENT AGREEMENT This Tax Abatement Agreement ("Agreement") is entered into by and between the City of Pearland, Texas, a home rule city and Municipal Corporation of Brazoria, Fort Bend, and Harris Counties, Texas, duly acting by and throu�h its City M�n ger (" '"), and IS -MAGTECH ("MAGTECH") duly acting by and thro gh its �- '-;�.�; ��� ` �' nes & Jones FLP (Jones), duly acting by and through its x� , ' idually recognized, MAGTECH and Jones Enterprises shall be collec ely r rred as "Companies". WITNESSETH: WHEREAS, on the 17th`" day of December, 2007 the City Council of the City of Pearland, Texas, passed Ordinance No. 1335 establishing Reinvestment Zone #18 in the City of Pearland, Texas, for general business tax abatement, as authorized by Chapter 312, Tax Code, V.A.T.S. as amended ("Code"); and WHEREAS, the City previously adopted Resolution No. R2006-121, which established appropriate guidelines and criteria for governing reinvestment zones and tax abatement agreements to be entered into by the City as contemplated by the Code; and WHEREAS, the City's objective is to maintain and/or enhance the general business economic and employment base of the Pearland area for the long term interest and benefit of the City, in accordance with Resolution No. R2006-121 and the Code; and WHEREAS, the contemplated use of the Premises, as hereinafter defined, the contemplated improvements to the Premises in the amount as set forth in this Agreement and the other terms hereof are consistent with encouraging development of said Reinvestment Zone in accordance with the purposes for its creation and are in compliance with Resolution No. 2006-121 and the guidelines and criteria adopted by the City and all applicable law; and WHEREAS, the Improvements as defined below constitute a major investment within the Reinvestment Zone that will substantially increase the appraised value of property within the zone and will contribute to the retention or expansion of primary and secondary employment within the City; and WHEREAS, there will be no substantial adverse affect on the provision of city services or on its tax base and the planned use of the Premises will not constitute a hazard to public safety, health, or welfare; now, THEREFORE: For and in consideration of the mutual agreements and obligations set forth below, the sufficiency of which is hereby acknowledged by the parties hereto, Companies and City mutually agree as follows: 1. The property to be the subject of this Agreement shall be that property described by metes and bounds and map attached hereto as Exhibit "A" ("Premises"). 2. Construction of MAGTECH's Fixed Equipment on the Premises, described in Exhibit "B" ("Fixed Equipment") will cost approximately seven hundred fifty thousand dollars ($750,000) and is to be substantially complete on or about October 1, 2008; and the construction of Jones' Building Improvements on the Premises, also described in Exhibit "B" ("Improvements") will cost approximately two million one hundred thousand dollars ($2,100,000.00) and are to be substantially complete on or about October 1, 2008. However, Companies shall have such additional time to complete their respective Improvements as may be required in the event of "farce majeure" provided each pariy diligently and faithfully pursues completion of the Improvements. For this purpose, "force majeure" shall mean any contingency or cause beyond the reasonable control of Companies, without limitation, acts of God or public enemy, war, riot, civil commotion, insurrection, governmental or de facto governmental action (unless caused by acts or omissions of MAGTECH or Jones), fires, explosions or floods, and strikes. The date of completion of the Fixed Equipment and Improvements shall be defined as the date a Certificate of Occupancy is issued by the City. 3. Companies agree and covenant to diligently and faithfully, in a good and workmanlike manner, pursue the completion of the Fixed Equipment and Improvements as good and valuable consideration of this Agreement. Companies further covenant and agree that all construction will be in accordance with applicable state and local laws and regulations or valid waiver thereo£ In further consideration, MAGTECH shall thereafter, from the date a Certificate of Occupancy is issued until the expiration of this Agreement, continuously operate and maintain the Premises, limiting the use of said Premises to that use which is consistent with the terms of this Agreement and the general purpose of encouraging development or redevelopment of the Reinvestment Zone during the period that the property t� exemptions evidenced herein are in effect. 4. MAGTECH agrees and covenants that it shall provide a minimum of twenty (20) additional jobs during the period of the abatement. Accordingly, MAGTECH shall provide to the City annual manpower reports (Exhibit "C") within sixty (60) days following the end of each calendar year. 5. Subject to the terms and conditions of this Agreement, and subject to the rights and holders of any outstanding bonds of the City, a portion of ad valorem property taxes assessed to the Property and otherwise owed to the City shall be abated in the following manner: � (a) The abatement far MAGTECH shall be an amount equal to fifty percent 50%) of the taxes assessed upon the increased value of the Fixed Improvements , annually for a period of five (5) years beginning January 1, 2009, and ending December 31, 2013 in accordance with the terms of this agreement and all applicable state and local regulations. (b) The abatement for Jones shall be an amount equal to fifty percent (50%) of the taxes assessed upon the increased value of the Building Improvements , annually for a period of five (5) years beginning January 1, 2009, and ending December 31, 2013 in accordance with the terms of this Agreement and all applicable state and local regulations. The taxable value shall be determined on a uniform and equal basis of assessment by the methods used by the Brazoria County Tax Appraisal District, which information necessary for abatement shall be provided by Companies to the chief appraiser of said district. Estimated values, estimated abated values, and estimated base year values for the Fixed Equipment and Improvements are listed in Companies' respective Applications for Tax Abatement (Exhibits "D" and "E"). 6. Companies further agree that the City, its agents and employees shall have the right to enter upon the Premises at any reasonable time and to inspect the Fixed equipment and Improvements in arder to determine whether the construction is in accordance with this Agreement and all applicable federal, state, and local laws, ordinances, and regulations or valid waiver thereof. After completion of the Fixed Equipment and Improvements, the City shall have the continuing right to enter upon and inspect the Premises at any reasonable time, after 24 hours' notice has been given, to determine whether the Premises are thereafter maintained and operated in accordance with this Agreement and all applicable federal, state, and local law, ordinances, and regulations. The City shall conduct at least one inspection annually to ensure compliance with the guidelines contained in Resolution No. R2006-121. Notwithstanding any other provision of this Agreement, if the City determines that a violation of a federal, state, or local law, ordinance or regulation exists on the Premises, the City may, in addition to any other authorized enforcement action, provide to MAGTECH or Jones written notice of such violation. For the purposes of this Agreement, the violating party shall have ten (10) days from the date of the notice to cure or remedy such violation. If the violating party fails or refuses to cure or remedy the violation within the ten (10) day period, the defaulting party is subject to the forfeiture, at the discretion of the City, of any right to any tax abatement for a portion of the period or the entire period covered by this Agreement. 7. Companies agree and covenant that the information provided in Exhibits "D" and "E" is true and correct and that any materially false or misleading information that is provided to the applicable taxing jurisdictions may be grounds for termination of the agreement with possible liability for recovery of abated taxes. 3 8. In the event that (1) the Fixed Equipment or Improvements for which an abatement has been granted are not completed in accordance with this Agreement; or (2) Companies allow their respective ad valorem taxes owed to the applicable taxing jurisdictions to become delinquent and fail to timely and properly follow the legal procedures for protest and/or contest of any such ad valorem taxes; or (3) if either MAGTECH or Jones breaches any of the terms or conditions of this Agreement, then this Agreement shall be in default. In the event of a default under (1), (2), or (3) above, City shall provide the defaulting party written notice of such default, which notice shall be delivered y personal delivery or certified mail to� n n l�• Q,�. or ��( � �,a-,� If the defaulting party has not cured such de ault within sixty (60) days of said written notice, this Agreement may be modified ar terminated by the City. Notwithstanding the provisions set forth herein, this Agreement may be terminated at any time after the execution hereof by agreement of all parties. 9. In the event that MAGTECH begins producing product or service, but subsequently discontinues producing product or service for any reason except fire, explosion or other casualty or accident or natural disaster for a period of one year during the abatement period, then this Agreement shall be in default and shall terminate. The abatement of taxes for the calendar year during which the facility no longer produces shall also terminate. 10. As liquidated damages in the event of default and in accordance with Section 312.205, Tax Code, V.A.T.S., as amended, all taxes which otherwise would have been paid to the City without the benefit of abatement (but without the addition of penalty; interest will be charged at the statutory rate for delinquent taxes as determined by Section 33.01 of the Tax Code) will become a debt to the City and shall be due, owing and paid to the City within sixty (60) days of the expiration of the cure period or the termination date, whichever is applicable. The City shall have all remedies for the recapture and collection of the lost tax revenue as provided generally in the Tax Code for the collection of delinquent property taxes and in accordance with Resolution No. R2006-121. 11. The City represents and warrants that the Premises does not include any property that is owned by a member of its council or boards, agencies, commissions, or other governmental bodies approving, or having responsibility for the approval of, this Agreement. 12. The terms and conditions of this Agreement are binding upon the successors and assigns of all parties hereto. This Agreement may be transferred or assigned by Companies only upon written permission by the City in accordance with Resolution R2006-121, which permission shall not be unreasonably withheld. No assignment shall be approved if the assignor or assignee is indebted to the City for ad valorem taxes or other obligations. 13. It is understood and agreed between the parties that Companies, in performing their obligations hereunder, are acting independently from one another or from the City, and the City assumes no responsibilities or liabilities in connection therewith to third parties. 4 14. COMPANIES, THEIR RESPECTIVE OFFICERS, AGENTS, SUCCESSORS AND ASSIGNS HEREBY RELEASE, ACQUIT, AGREE TO INDEMNIFY, AND HOLDS HARMLESS THE CITY, ITS OFFICERS, AGENTS, EMPLOYEES, SUCCESSORS, AND ASSIGNS, FROM ANY AND ALL KINDS OF CLAIMS, DEMANDS, LOSSES, DAMAGES, INJURIES, RIGHTS, CAUSES OF ACTION, OR JUDGMENTS OF WHATSOEVER CHARACTER OR NATURE, INCLUDING ATTORNEYS' FEES, WHICH MAY ARISE AS A RESULT OF THIS AGREEMENT. THE PROVISIONS OF THIS SECTION REFLECT THE EXPRESSED INTENTIONS OF COMPANIES AND THE CITY AND SHALL SURVIVE THE TERMINATION, EXPIRATION, OR CANCELLATION OF THIS AGREEMENT. 15. It is understood and agreed by the City and Companies that if the Premises has been designated and taxed as agricultural land pursuant to Chapter 23, Subchapter C, Tax Code, V.A.T.S., that this Agreement shall not be effective and no abatement granted until Companies have removed the agricultural use designation and all taxes due pursuant to Section 23.55, Tax Code, V.A.T.S., as amended, (roll back taxes) have been paid. 16. This Agreement was authorized by Resolution of the City Council at its council meeting on the ��` of caa►'., 2008, authorizing the City Manager to execute the Agreement on behalf of the City. 18. This shall constitute a valid and binding Agreement between the City and Companies when executed in accordance herewith. 19. This Agreement is performable in Brazoria County, Texas. 20. Companies agree and covenant to certify annually to the City, while this Agreement is in effect, that Companies are in compliance with each applicable term of this Agreement. f�' Witness our hands this 'L � AT C day of Fe_ �.� �.� , o a� CITY OF PEARLAND By: Bill Eisen City 1�lanager APPROVED AS TO FORM: gy: (�aw,. / ` , 11�✓ Darrin M. Coker City Attorney ATTEST: By: Printed Name: Title: ISE-MAGTECH � Ti 0 � -1 \. `i'; � a yvan?� �c( � � T� ;�. .; � � �.�' / ,��,�-��'--- Jones & Jones FLP By: Printe �� � o — Title: � THE STATE OF TEXAS COUNTY OF BRAZORIA BEFORE ME, the undersigned Notary Public, on this day personally appeared Bill Eisen, City Manager far the City of Pearland, known to me to be the person whose name is subscribed to the foregoing instrument and acknowledged to me that he executed the same for the purposes and consideration therein expressed. GIVEN UNDER MY HAND AND SEAL OF OFFICE THIS �Is+ DAY OF F , A.D., 20�. `�pYO��� KATHERINE E. BITT!CK ;''+°,�' �°�' Notary Pubiic, State of Texas 3 �,�r My Commission Explres ��%;�foFt;;;��� December 06, 2011 �„���„ 1'in��,�•� L �, ' ,i�:J� . NOTARY PUBLIC, STATE OF TEXAS Printed Name: �j�Qs'� nQ, L ���:,��_ Commission Expires: �� , (o �' THE STATE OF TEXAS COUNTY OF BEFO E, the undersig d Notary Public, on this day personally appeared �'�_�_ of ISE-MAGTECH, known to me to be the person whose is subscri d t the foregoing instrument and acknowledged to me that he executed the same ; purpos d consideration therein expressed. �., GIVEN UNDER MY HAND AND Uc.. , A.D., 20 �$ . /� ,,,RT 14, � , . e �... .,� SHANEI A. HURLBERT •�: :° = Notary Public, State of Texas =.,r.�,r,�: My Commission Expires `:;; ��;;;�' November 22, 2009 SEAL OF OFFICE THIS �� DAY OF , � � � NOTARY PUB STATE OF T XAS `. / � ( Printed Name: ��q.Y� �, � � - �ir� 1�Q�" My CommissionExpires: �� � 2�� t�� �� 7 THE STATE OF TEXAS COUNTY OF � BEFORE E, the, undersigned Notary Public, on this day personally appeared , of Jones & Jones FLP, known to me to be the person whose i e is subs ibed to foregoing instrument and acknowledged to me that he executed the same the purposes and sideration therein expressed. �^G�IVEN UNDER MY HAND AND C-VJ�f t� , A.D., 20(�. � oa::"H!1;s*.,_ SHANEI A. HURIBERT �?�� � "= Notary Public, State of Texas ; ;: f +��r My Commission Expires '''"'� November 22, 2009 �'•�; nna` SEAL OF OFFICE THIS co� I`� DAY OF � ��t�-� � �-1 • �-sk�� � NOTARY PUBLIC, STATE OF T XA � n Ji Printed Name: �'1 � T�t • � �'1Y�f My Commission Expires: �� I 2?- � C� `� i EXHIBIT � . . Jones & Jones, FLf� 0.23'f AC�es STATE UF TEXAS � COUNTY t?� BRAZ(3RIA § � H.T. & B.R.R. CO. Survey Rbstract No. 508 ME'�ES AND BDUNDS aESCRIP7I�N of a 0.231 acre tract of land in the H.T. & B.R.R. �C�. auroey, Abstrack No. 5ti8 in Srazorfa County, Texas. Said 0.�31 ac;r� tract is in a 35.152 ac� tract d�cribed in a deed to A.R. Hixson as recorded in Cle�ic's Fite No. 01-Op9725 ir� the Brazoria Courrty Gerk's OfFoe and is more partfculariy desaibed by metes and bqunds as folkn+vs: COMMENCING af a lanch iron pipe found at the point af irrtersection of the soufh r'sgh#-of- uyay Iine of Magnolia Road, 4variable widttt right-of-wey) with ttte west right-of-way fine of the G.C. & S.F. Rallraad, (trased �n a virtdih of 400 feet), same baing tl�e northeast comer af said 3�.452 acxe fr�ct, said pair�t is in a curve to the right; THENCE, $tong the south line of sa€d Maanolia Ro�d and with sa►d �urve to #tte right having a radius of 319.64 feet, a oenfraE ang[a of 24°22'S4", (dtard bears South 77°05'35" West, 143.11 feet), for an arc distance of 113.�0 feet fo a 1!2-inch iron rod found for the pc>1nt ofi t�►��Y; THENCE, South 87°'19'49' West, on�tinuing along the souEh line af said Magno[ia Road for a distance af 414.64 feet to a��trh iron rod set far the I�QINT QF BEGlNNING and nartheast � af the heriein descxlbed ttac�; THENC�, South Q1°4i'33° East, for a distance of fi�.0'! feet to a po{nt f�or comer, said poirrt being the soutifeast comer of tfie herein desaibed tract; 1'HENCE, Sauth 87°989'49" West, €or a distanoe of 727.77 fe�t to the pnirtt of curvature of a daNe to me �; THENCE, with said curve to the left, ha�ing a radius of 'f,p18.{!� feet, a cerrtrat an�le of 03°55'3B", {ch�rd beat� �� 7$ W�t, 73.87 feet), for an ar� diatance of 73.$9 feet to a pdint in the west line of the aforemer�ione� 35.152 acre bacl, said point being the souHtu�rest comer of !he herein described trect; 7HENCE, Narth 01°41'33° West, aEong the weat tine af sald 35.152 acre tract for a distance of 50.84 feet to a pairrt in the south Itne�of the aforemen�aned Magnolia Road antl be�tnnirx� ot a curve to the right; THENC�, afang the north tfne of sald llllagnolia Road, and with said curve to t3�e right, having a radius of 1,028.d0 (eet, a central angte of a3°�4'34'� (chord Bears North 75°44'02° East, 67.14 #eet), for an arc distance of 67.1 � feet ta #h� (�tr�t of tangertcy, TH�NCE, Narth S7°19'49" Eest, corrtinuing along the soutF� fine of Magnolia Road for � distartce of 134.�t8 feet ta fhe POWT QF s�GiNNING, cgntaining a computed ar�a of 0.23i �r�res (1Q,O�Z �quare feet). Notes: 1. 8�2►rir�s shoum herean ac�e based on the Texas State Plene Coordinate System, South Certhal Zorte, {NAD83}. 2. This easement has not been staked on the grountl at the request of the dient. The Wilson Sunrey Group, Enc. 20t3� East Broadway, Suit� 105 Pea�iand, Texas, 77581 (281) 485-3999 Job No.[l7�112 , -- Michael . Wilsor� R.P.L.S. R�gistration No. 4822 �¢ f � �o� C. Other Es#imated Taxes Generated hy Proiect (1) Sales Taxes: 20 20 20 20 20 aa Zo 20 Zo 20 :$ :$ :$ :$ :$ :$ :$ :$ :� :� EXHIBIT � ,. � r � (2) Other Taxes or fees (if known, impact fees, building fees, etc.): D. Estimated A�praised Value on Site: Building Bus. PersonRl Land & Fixed Property Equipment & Inventory I. Total of pre-eacisting value (Jao 1 preceding abatement) II. Estimated value of NEW Iand added � �'Q� ��T _�_ �� � � Estimated value of NEW improvements � Estimated value of NEW fixed equipment �� D�v '�" �-� - T - Estimated value of NEW personal property and inventory added � �� Total of NEW value added (Total columns in Sec. II above) III. Total value at end of Tax Abatement (Total Part I & It} TAX A.BATEMENT REQUESTED % of eligible property for a term of years (Or) (} Requesting Staggered Tax Abatement Terms as follows: EXHfBIT � ` t, � � MANPOWER REPORT I, Company, do certify that on of Kemlon Products and Development 20 there were individuals employed full time at Kemlon Products and Development Company. Printed Name: Title: Date; THE STATE OF TEXAS COUNTY OF BEFORE ME, the undersigned Notary Public, on this day personally appeared , of Kemlon Products and Developrnent Company, being by me duly sworn on his/her oath deposed and said that he/she is duly qualified and authorized in a11 respects to make this affidavit; and fihat every statement contained in the Manpawer Report is within his/her knowledge at�.d true and correct. SUBSCRIBED AND SWORN TO BEFORE ME on the day of , to certify which witness my hand and official seal. NOTARY PUBLIC, STATE OF TEXAS Printed Name: My Commission Expires: APPLICATION FOR TAX ABATEMENT IN T CITY OF P�ARLAND EXHIBIT $ ,• , . � It is recommended that this application be f led at least 90 days prior to the beginivng af construction of the installation of equipment. The filing of this dacument acknowledges familiarity and conformance with Guidelines and Criteria for Granting Tax Abatement in a Reinvestrnent Zone Created in the City of Pearland (attached). Please review Instructions attached befare executing this application. This application will become part of the agreement and any knowingly false representations will be grounds for the City to void the agreement. Original copy of this request should be submitted to the Pearland Economic Develapment Corp. Executive Director, City of Pearland, 3519 Liberty Drive, Pearland, Texas 77'S81. Please attach exhihits and additional information. __-------------------------------------• APPLICANT INFORMATION -------------------�--------------------------- Application Date �' � "�' d 7 Company Name l �j � � m �`�'3-���r � !� Address � Q �+�� �s��,yz �-� %��° Consecutive years in business Corporation� Partnership ( ) Number of Current Employees 'j� � Annual Sales � i'�� l�� t� � Proprietorship ( ) Please subrnit f nancircl statements for the prior hvo years. -------------------------------------------------------------------------------------------------------------------- PROJECT INFORMATION Type of faciiity: Manufacturing `(� (See Instr•uctions) Regional Service ( ) Reg. Distribution Center ( } Reg. Entertainment Center ( ) Other Basi� Industry ( } Location address and description of area t� be designated as reinvestment zone (attach map showing site and Iega1 description): ���Q ���rt,1Q��,, t/.� ------------------------------------------------------------------�-----------------------------___------------- Description of eligible improvements (real praperty}, to be co structed Tlus includes fixed equipment, buildings, parking Iots, etc.}; ; °� . �' ; �., � %1. �1�. � � . �� �, � �: �, ;�r, � F ,: , l .. �' � �. e . ..� �- ^��--.•___......_�-__�..��..���^--_�..��'���^__-_��' ��_���^-__^__--__�__..'��_�� _--_'___ Descriptian of ineligible property to be included ' projec�. (This i property.): � / � !lr on ��,,�� .�, .., ra.,�.� �, �.��e�t . /2n. c7�� F��t�-0.,t' �o� a��? 4�'--�t�... �au«�?' inventory and personal r ►� , •�' --------------------�---.------------------------- --- -- I -- - -- ------____-----°---°------------- Will this praject require any permits by other federal, state 4r county agencies? If so, please list the name of the permit, the permitting agency and a description of why and what the permit is needed for: ---------------------------------------- The proposed reinveshnent zone is located in: C�� P-�-� �� county _ a � r_ School District �� .� � �1 � .. .;� College District ` � Other T�ing Jurisdictions Tax ID number �"7 ti a i S� �G � "� ------------------------------------------------------------------------------------------------------------------ Description of product(s) or service to be ----�------------------------------------------------------------------------------------ ATTACH A STATEMENT explaining the general nature and extent of the project, describing existing site and impravements; describe all proposed improvements and provide list of improvements and equipment for which abatement is requested. Tnclude a proposed time schedule for undertaking and completing the pianned improvements as well as the company officials and agents vvho will oversee the construction. Describe other sites that are under consideration. NEW PLANT ( } EXPANSION ( ) MODERNIZATION ( ) ---------------------------------------------------------------------------------------�-------------------------- ECONOMIC INrORMATION A. Construction Estimates IF MODERNTZATION: Commencement Date: D�T, � Z-�o �? Estimated Economic Life of Construction Man Years: Existing Plant: Years Completion Date: Added Economic Life from Peak Construction Jobs Modernization: Years B. Permanent Emplovment Estimates (FTE's) Current Employment • Current Annual Payroll Z., � m� '��V�- average annual or hourly salary__��"8 Number of jobs retained (�� ) created (/o ) at startlopening of tlus project in year ` S years into operation �� � in year Zo � Z-- Local Transfer Tota.l Est. Salaries ���..� 20 20 24 Description of operations, processes involved, general overview: C. Other Estimated Taxes Generated by Project (1} Sales Taxes: 20 : $ 20 : $ � 20 $ 20 :$ 20 : $ 20 : $ 20 : $ 20 : $ 20 : $ 20 :$ (2} Other Taxes or fees (if known, impact fees, building fees, etc.): D. Estimated Appraised Value on Site: Building Bus. Personal Land & Fixed Property Equipment & Inventory I. Total of pre-existing value {7an 1 preceding abatement� II. Estimated value ofNEW land added � ��� �1 �(� �� � �i Estimated value of NEW iinpravements Estimated value of NEW fixed equipment I��' �t� �.�___ �stimated value of NEVV personal property and inventory added � �� Total of NEW value added (Total colwnns in Sec. lI above) III. Total value at end of Tax Aba#ement (Total Part 1 & Il) --------------------------------------------------------------------------------------- TAX ABATEMENT REQUESTED % of eligible properly for a term of years (Or} O Requesting Staggered Tax Abatement Terms as follows: v��vcE Is the applicant seeking a variance under Section 3{� of the Guidelines? If "YES" attach required supplementary information. YES ( ) OTHER ABATEMENTS: Has company naade application for abatement of this project by another taxing jurisdiction or nearby counties? YES () If "YES" provide dates of application, hearing dates, if held or scheduled, name of jurisdictions and contacts, and letters of intent. NO() NO() COMPANY REPRESENTAT TO BE CONTACTED � Name: D D 1 L. ��� Title: Address: Telephone: � L.� � ��5�9g A oriz Company cial: , By: Printe e: , G � � Title: � 2- � � rJ G �JT Revised November 21, 2000 INSTRUCTIONS Applicants and projects must meet the requirements established by the City of Pearland Guidelines and Criteria for Granting Tax Abatement rn a Reinvestment Zone found in Resolution No. R98-59 (aftached) in order to receive positive consideration. Section 2 of the Guidelines, for example, se#s out regulations goveming eligible facilities, eligible and ineligibie improvements, terzns and economic qualifications. Conformance with a11 sections, however, is required for eligibility. APPLICANT INFORMATION The taxing unit may consider applicant financial capacity in determining whether to enter into an abatement agreement. Established companies far which public information is available, or the wholly owned businesses of such companies, should include with the application a copy of their �atest annual report to stockholders. Other applicants and new companies should attach a staten�ent showing when the company was established, business references (name, contact and tetephone number of principal bank, accountant and attorney) and may be required to submit an audited fmancial statement and business plan. PRQJECT INFORMATION Only facilities listed in Section 2(a) of the Gutdelines may receive abatement without applying for a variance. Check guideline definitions in Section 1 to see if project qualifies. If project is a Regional Entertainment Facility, Regional Service Facility, Regional Distribution Center Facility or Other Basic Industry, the application should include market studies, business plans, agreements or other materials demonstrating that the facility is intended to serve a market the majority of which is outside of the City of Pearland region. ECONONIIC INFURMATION Permanent Emplovment Estimates - In estimating the permanent employment, include the total number of jobs retained or created at this site hy your firm as well as known permanent jobs of service contractors required for operation, Estimated A�praised Value on Site - The value as of Januaiy 1 immediately preceding abatement should be the value established by the Brazoria County Appraisal District. If the applicant must estimate value because the taxable value is not known or is conabined with other properkies under a single t� account, please so state. I'rojectians of value shauld be a"best estimate" based on taxability in Texas. The projection of project values not abated should include personal property and iueligible project-related improvements such as office space in excess o#'thax used for plant administration, housing, etc. SAM�'LE PROJECT DESCRIPTION The project will be the construction of a new manufacturing facility that will also include our sales a.nd engineering staff. We expect to have approximately 150-160 employees on site. We expect the project will require the construction of a buiiding of approximately 70,000 square feet at a cast of approximately $2.6-$2.8 million. It is anticipated that fixed manufacturing equipment of approximately $1,500,000 will be i_ncluded in the project. Ta�c abatement will be sought on all items allowed by law. SAMPLE TIME SCHEDULE September - Dec 31, 2001 January 1- Jan 30, 2002 February 1-February 28, 2002 March 1- March 30, 2002 Apri11-Navernber 15, 20Q2 November 16 - December 25, 2002 December 30, 2002 l. 2. 3. 4. 5. 6. 7. 8. 9. 10. il. 12. 13. 14. 15. Legal work, conceptual phase, contractor setection Wetlands study, l phase architecture, soils engineering, topographical mapping, detention pond engineering Architectural drawings, final engineering, permits and applications Bids arad initial site work Construction Move-in, start up Completion DO NOT WRITE IN THIS AREA -- FOR PRUCESSING PURPOSES ONLY EDC contact I'recinct Jurisdictions notified Initial review completed Review circulated ISD concurrence? College concurrence? City concarrence? Letter of Intent Hearing noticed on agenda Public hearing ISD ac�ion College action City actian Ag�reement signed / / / / / / / / / / / / / / / / ! / / ! innovatars not !mi#ators Thursday, September 6, 20Q7 Mr. Fred Welch, Executive Director Pearland Economic Development Corporation 3519 Liberty Drive Pearland, TX 775$7 Dear Mr. Welch, 907 Bay Star Blvd Websfier {Ho�ston), TX 77598 Phone: 281-488-0788 FAX: 281-488-7080 E-mail: maa��chCc�fsemaQtech.com Website: www.isemagtech.cam We are pleased to infarm you we have purchased 1 Q acres in the 3900 block of Magnolia for the future site of Magtech. AI1 assessments and surveys have been comp[eted and we have received comments back from the City of Pearland on the re-platting. Ground breaking is expected the first week in Juiy with building completion by March 20Q8. Magtech has pfanned a 30,000 square foot manufacfuring plant (fight industrial} to house the welding, fabrication anci electronics assembly. En addition to our line of �industrial level gages and transmitters, Magtech manufactures custom instrument bridles and assemblies for power, pracessing and petrochemical plants. Founded in 1876, Magtech started as an instrumentation distributor and began its manufacturing division in 1985-1986. Sales have grown to almost $9 million in 2n06-2007. We currently have 48 employees haused in three buildings totaling about 18,000 square feet and we have no room to expand. We have been averaging about three to four new employees per year #or the last four to five years. The property on Magnolia is owned by Jones & Jones �.L.P., who also owns stock in Magtech. We will be mQVing about $750,000 in capital equipment and $1,1Q.Q,000 in inventory. The cost of land and new bui[ding represents more than a$2,150,000 investment, with an additional $300,000 in new equipment and office furnishings. We look forward to our rnove to the City of Pearland. ' cerely, �"-'�l Jadie Bernier President fSE-Magtech Federal Tax Identification No. 1-76-0154466-3 VV��� ��� �� �� �saxn�scx �at waa,rowvsa�na Ecot�eraNamus�s �s.saiau ..� � ..a .. � . • I I . . J � i J i ' i � I I � JacobWhite , ��. eainr7�o.�r.w��. Hanc8906 Ho mc4Taw i 9 t.a�.� I i i � � � � � i lS.OZ. !M ; � � . �1� i N o�+r , FACQl'['Y i � , o...,.�.,�. � ,� .�.... I o� aooy �.a .� . � � � a� � � � �2 9 All rl�h raaarved ; ...�..�... ....... . . �, �, , . , . . , . . . . . . . 50' , . . t . , t . . � . . . � . � . . � . . . � . . . � . . . 1 , . . � . . i . . i . . i i . , � . . � . . � . . OFPI�ES � . , j . . � . . � . . . . ` . , 1 . , i . . i . . , u M�G :aK: 'OF�I 9RI ATION . . . �. . . . . . . .{8 YalHE�LE� MAN�uVEi�ING• h�RE,4 40 LF FPR 5H1P/R�G � � • • �{ . . . , . . . i � • HiPI'fK � 35 LF •�OR � G�IV{ G SHIP/i�G . . i . . . � . . . . . GRA !NG . . . . STORaGE . . . . FINa ��G��vS TO R�AR r�F . . , . . . . . , A55� L . . . . . � . � j PROP�R7Y � . . � . . .MAHUF . . . . Q $ . . , � . . . j . � , . } . . . , . . . , . . � . . . � . �. . . � , . . . _ . . . . � . � � FLIt' ER5 . . � . . . . � . . . . . , . . . � i OU�'DOQR � . . � , . . . � . . GOVER�D . . . . . � . � OPER,4T101� � � � HY RO � i TE T � . . � , . . . � , . . . . . . � . . . � . . . � . . . . . _ # . j EXf'�51QN ELEG iGAL � . . a . . . . . { . . . . . . . . . . � . � � I . . { . . . . � EXPAAf510N . . . . . . . , . j . 4 I � 3 • .��� � � . . . . . . . , . . . . . , . 1 . . . a o�� so� • ioo� • � o � zoo . . 3f�0 . . � . . . . . . . . ��o�r���M � u� � ��oo� ���.��t �- ��� . . I", . �}p`-p�. . , . . , . . . . . . . . . . . . . October 24, 2006 Mrs. dodie Bertuer ISE Magtech 907 Bay Star Blvd. Webster (Houston) TX, 7759� RE: New Site Facility: Dear Joclie: First, Let me cangratulate you on the award from the PEDC last night. The Board was very impressed by your company and your desire to locate i.n Pearland. The Board recommended that Magtech be awarded $135,0OO.Oa as a cash incentive to relocate to Pearland. The brea�Cdown wouid be as follows: A$50,000.00 cash award to be presented to you at your obtaining your certificate pf occupancy. A$35,000.00 cash award at the end of your first year (with satisfactory employment of at least 30 people). A$25,000.00 cash award at the end of the second year and another $25,0�0.00 at the end of your third year of operalaan (with the same level of employment stated above or more). This recornmendation will go to the city cnuncil fox approval and you will be notified when this wiil happen and they will request your presence at that time. Additionaliy the Board is recommending tax abatement for seven (7} years at SO% af allowable improvements with the city and Brazoria Cout�zty. This is a recommendation only and you must file a reguest with the city first and then with the county. This should be relatively simple and seamless. I will help you wlxen this needs ta happen. I have thoroughly enjoyed meeting you and working with you on this project. T am hopeful and confident that this will be the beginning of great things for Magtech. Sincerely: � Gregg A. Albritton Director Business Development City of Pearland 3519 LIIIERTY DRIVE•PEAFtLAND, T'EXAS 77581 •(281) 652-1627•FAK (281} 652-1704�TOLL FREE (800) 240-3684 ��� To: Randy Ferguson From: Fred INelch CC: PEbC Board Date: '10/20/2006 Re: Incentive Agreement Project 0613 (Magtech} Randy: The company (Magtech} has asked PEDC to consider an incentive package that would assist in the relocation and expansion from their existing facili#y near Webster to Pear[and. Assistance is requesfed for relocation of equipment, infrastructure needed to support the faciliry (drainage and detention) and in recruitment and training of their work force. Afl areas are o�es that fit wifhin the cri#eria established by PEDC and the Sfate of Texas to assist qualified businesses. Background: The firm (MagTech) is a manufacturer of level insfrumentation for the process fndustry. The firm has cantinued to grow and prosper over the past several years and currently has sales in excess of $l million dollars annually. The manufacturing facility contemplated by Wesmor will be approximately 25,000 square feef with room to expand to 4d,000 square feef. Esfimated cosf for the facifity and improvements is at $2 miliion dollars with an additionaf $900,000 in machfnery and inventory rr�oving to the site. The firm employs 40 persons and expects to expand to 50 wlthin two years. Current payroll of $1.8 million dollars indicates their average wage rate is $20.00 per hour or more. Competition for this praject includes the city of Webster and City of Houston. The PEDC staff has examined the request far assistance from Magtech and recommends the following Incentive package far Magtech Cash Incentive - $100,000 $50,000 payable upon receipt of CO by city $25,000 payable in two annual installments provided employment and investment {evels in Psa�land are maintained as statec( above Recommend seven-year tax abatement with the City of Pearland and Brazoria County at the rate of 50% Combined impact of all incentives praposed by CEty of Pearland Cash Incentives $100,Q00 Taxes Abated (city for 7 years) 6$ s,000 � Total lncentive $168,000 This works out to about $3400 per employee. The board might consider a slightiy higher cash incentive in the range of $132,000 pius the value of the abatement, which would bring the value of the incentive to around $4000 per employee. Our range for manufacturing related jobs has been in this range in the past. There have been no imputed values. calculated for indirect jobs and net impact of payroll flowing through the city. If past history were accurate i would expect a net payback ta the city in iess than five years on a package o# this size. Staff recommends favorable action by the PEDC Board on this project. Any incentive package of $100,OOQ or more wlll also require approval of city council. PEDC may recommend tax abatemenf on a praject but that lies at the sole discretion of City Council i��G'�'�G,% � Fred Welch • Page 2 APPLIC.�T�ON FOR TAX ABATEMENT IN CITY OF PEARLAND EXHIBIT : �•• It is recommended that this application he filed at least 90 days prior to the beginiiu�g of construction of the installation of equipment. The filing of � this documenf acknowledges familiarity and conformance with Guidelines and Criteria for Gra�zting Tax Abatement in. a Reinvestrnent Zone Created in the City of Pearland (attached}. Please review �rrsiructions attached hefoxe executing this application. This application wi11 become part of the agreement and any knowingly false representations will be grounds for the City to void the agreement, Original copy of this request should be submitted to the Pearland Economic Development Corp. Executive Director, City of Pearland, 35I9 Liberty Drive, Pearland, Texas '175$1, Please attach exhibits and additional information. � APPLICANT INFORMATICIN Applicatian Date ~- � � Company Name ��� ���� �� � Ntunbe� of Current Employees � Address � `� � �� ' � ��.; Annual Sales � ���1�i c�� Consecutive years in business � � � Corporation� Fartnership ( ) Proprietorship ( } Please submit financial statements for flte prior lwo years. ---------------------------------------------------------------------�----------------------------------------------, PROJECT INFORMATI�N Type of faciiity; Manufacturing (See Instructions) Regional Service ( ) Reg. Distribution Center ( ) Reg. Entertainment Center ( ) Other Basic �ndushy { ) ------------------------�-----------------------_..----------------- Locatian address and description of area to be designated as reinvestment zone (attach map showing site a.nd legal descziption): ���/ �sc� �y�„uG;hfo �t o�, � �:.C` {,f;'�.�ti� _ �� Description of eligible improvements (real property) to be constructed (This includes fixed equipment, buildings, pazking lots, etc.)' �� �c��p �� ��''�� P��-�..y "�" ta,r-�-�., .k.�t .�" h �,, I -----------------------------------------------------------------------------------------------------------------�--- Description of ineligible property to be included in project. ('This izzcludes inventory and personal property.): ---�----------------------------------------�__..__---_.___---------------------------------____----------�-----__ Will this project require any permits by other federal, state or county agencies? Tf so, please list the name of the permit, the permitting agency and a descriptian of why a.nd what t; e pertuit is needed for: The proposed reinvestment zone is located in: C1� COlitl�' School District College District Other Taacing 3urisdictions Tax ID number ,,�,rGl.("� �� .df .1 ._. � •,�~• � �„�,� (�7� � � � �� � 7 �C 0 ! �'��Fc�. � �.. �' Description of product(s) or service to be provided (proposed use}; ��'�-�-�����' e Description of operations, processes involved, general 1°"/ �.�°ti��. � � j �e��..c,��..��: =�� �� � �` � M. � � ..�-�`� ATTACH A STATEM'�NT explaining the general nature and extent of the project, describ'ing existing site and improvements; describe all pxoposed improvements and provide list of improvements and equipment for which abatement is requested. Include a proposed time schedule for undertaking and compieting the planned improvements as well as the campany officials and agents who will oversee the construction. Describe other sites that are under consideration. NEW PLANT EXPANSION ( } MODERNIZATION ( ) ECONOMIC INFORMATION A. Construction Estimates Com�nencement Date: ���' / �`�� Construction Man Years: Completion Date: �� �� � Peak Construct.ion Jobs B. Permanent Em,�lovment Estitnates (FTE's) TF' MpDERNIZATION: Estimafed Economic Life of Existing Plant: Added Economic Life from Modernization: Years Years Current Employment `7' � - ,�,. Current Annual Payroll � �'� rK4 +� c�. average annual or hourly salary j�' ,,�,.�,�: Number of jobs retained ( �) created (`'� ) at start/opening of �s project • in year 5 years into operation �� in yeaY' '� /'�. Local Transfer Totat Est. Salaries 20 20 20 C, Other Estin�ated Taxes Generated bv Proiect (1) Sales Taxes: 20 : $, 20 $ 24 $ 20 : $ 20 : $ 20 : $ 20 : � 20 $ 20 : $ aa : $ (2) Other Taxes or fees (if known, impact fees, building fees, etc.): D. Estimated Aupraised Value on Site: Build�ng Bus. Personal Land � Fixed Property Equipment & Inventory I. Total af pre-existing value (Jan 1 preceding abatement) II. Estimated value of NEW Iand added �o ��c�� ��l �i� �� 1 Estimated value ofNEW improvements Estimated value of NEW fixed equipment 1 b1�►� ��� ) Estimated value of NEW personal properiy and inventory added l _��� T TotaI of NEW vaiue added (Total columns in Sec. II above) III. Total vaiue at end of Tax Abatement (Total Part I & II) TAX ABATEMENT REQUESTED % of eligibie pxoperty for a term of years (Or) () Requesting Staggered Tax Abatement Terms as follows: VAItIAN�E Is the applicant seeking a variance under Section 3(f� of the Guidelines? YES () NO () If "YES" aitach required supplementary information. OTHER ABATEMENTS: Has company made application fox abatement of this project by another taxing jurisdiction or neazby counties? YES () NO () If "YES" provide dates of application, hearing dates, if held or scheduled, name of jurisdictions and contacts, and letters of intent. COMPANY REPRESENTATIVE TO BE CONTACTED � l�ame: � � n � °�� �� Title: � �-� � Address: � � � � -� ° ��-� � �'�' � �(' � �� o � �w+�, �.��, � ����-s v�c� ``�� � � S�� Telephone: ��-�. � �� - �3�� Authori�i Company Offic�: By: ,�-t�.r�,. ,� . �. Printe me: �� +� �' � Title: � ��c� � •-� Revised November 21, 2000 INSTRUCTIONS Applicants and projects must meet the requirements established by the City of Pearland Guidelines and Criteria for Granting T'ax Abatement in a Reinvestment Zone found in Resolution No. R98�59 (attached) in order to receive positive consideration. Section 2 of the Guidelines, for example, sets out regulations governing eligible facilities, eligible and ineligible ixnprovements, terms and economic qualifications. Canformance with all sections, however, is required for eligibility. .A.PPLICANT INFORMATION The taxing unit may consider applicant ftnancial capacity in determinir,g whether ta enter into an abatement agreement. Established companies for which public information is available, or the wholiy ow�ned businesses o� such companies, should include with the application a copy of their Iatest annual report to stockholders. Other applicants and new companies should attach a statennent showing when the company was established, business references (name, contact and telephone number of principal bank, accountant and attorney) and may be required to submit an audited financial statement and business plan. PROJECT INTORMATION Only facilities listed in Section 2(a) of the Guidelines may receive abatement without applying for a variance. Check guideline defu�itions in Section 1 to see if project quaiifies. If project is a Regional Entertainment Facility, Regional Service Facility, Regional Distribution Center FaciliTy or Other Basic Industry, the application should include nnarket studies, business plans, agreements or other materials demonstrating that the faciiity is intended to serve a market the majority of which is outside af the City of Pearland region. ECONOMIC INTORMATION Permanent EmploYment Estimates - In estimating the permanent employment, include the total number of jobs retained or created at this site by your firm as well as known permanent jobs of service contractors required for operation. Estimated At�,�raised Value on Site - The value as of January I immediately preceding abatement should be the value established by the Brazoria County Appraisal District. If the applicant must estimate value because the taxable value is not known or is combined with other properties under a single tax account, please so state. Projections of value shouid be a"best estimate" based on taxability in Texas. The projection of project values not abated should include personal properly and ineligible project-related improvemen#s such as office space in excess of that used for piant administration, housing, etc. SAMPLE PROJECT D�SCRIFTION � The project will be the construction of a new manufacturing facility that wiil also include our sales and engineering staff We e�cpect to have approximately 150-160 employees on site. We expect the project wi�l require the construction of a building of appraximately 70,000 square feet at a cost of approximately $2.b-$2.8 million. It is anticipated that fixed manufacturing equipment of appro�mateIy $1,50�,000 will be included in the proje�t. Tax abatement will be sought on aIl items allowed by law. SAMI"LE 'TIME SCHEDULE September - Dec 31, 2001 Januazy 1- Jan 30, 2002 February 1-February 28, 2002 March 1- March 30, 2002 April 1-November 15, 2002 November 16 - December 25, 2002 December 3Q, 2002 1. 2. 3. 4. 5. 6. 7. $. 9. 10. 11. 12. 13. 14. 15. 6 Legat work, conceptual phase, contractor selection Wetlands study, l phase architecture, soils engineering, topographical mapping, detention pond engineering Architectural drawings, final engineering, pertnits and applications Bids and initial site work Construction Mov�in, start up Cornpletion DO NOT WRITE IN THIS AREA -- F4R PRUCESSING PURP4SE5 C)NLY EDC contact Precinct 3urisdictians notifed Initiai review compteted Review circutated ISD concurrence? College concurrence? City concurrence? Letter of Intent Hearing noticed on agenda Pnblic hearing ISD action College acrion City action Agreement signed / / / / / / / / / / / / / / / / / / / / Innovators no� imi�ators Thursday, September 6, 2007 94� B��► S�ar �Ivd IAfebster (Houston), 'f"X 77��� Phon�: 28f.-48$-A7�� F�X: �81-488-708A E-mai[: r��gEech isectsac�t�ch.com It��bsite: �t�r�,�,fse�aatec#t.c�n� Mr. Fred Welch, Executive Director Pearland Economic Development Corporation 3519 Liberty Drive _ Pearland, TX 77581 - Dear Mr. Welch, We are pleased to inform yau we have purchased 10 acres in the 3900 block of Magnolia for the future site of Magtech. AII assessments and surveys have been campleted and we have received comments back from the City of Pearland on the re-platting. Ground breaking is expected fhe first week in ,luly with buifding completion by March 2008. Magtech has planned a 30,000 square foot manufacturing plant (light industrial) to house the welding, fabrication and electronics assembly. In acfdition to our line of industrial level gages and transmitters, Magtech manufactures custom instrument bridles and assemblies for power, processing and petrochemical plants. FQUnded in 1976, Magtech started as an instrumenta#ion distributor and began its manufacturing division in 1985-1986. Sales have grown to alrnost $9 milfion in 20fl6-2007. We currenfly have 48 empfoyees housed in #hree buildings totaling about 18,000 square feet and we have no roam to expand. We have been averaging about three to four new employees per year for the last four to five years. The property on Magno(ia is awned by Jones & Jones F.L.P., who also owns stock in Magtech. We will be moving about $750,000 in capital equipment and $1,100,OOQ in inventory. The cost of land and new buifding represents more #han a$2,150,000 investment, with an additional $300,000 in new equipment and office fumishings. We look fotward to our move to the City of Pearland. � cerely, . Jodie Bernier President 15E-Magtech Federal Tax Identification No. 1-76-0154466-3 J�n�� � Jone�, �LR a.231 A�re� STfiTE OF TEXAS C(JUNTY OF BRA24RW § : H.T. �: �.IZ,R. Ca. �urvey Aisstract islo. 5()� ME7E5 AND B�UNDS D�SCRIPTiON of a 4_231 acre tract of tand,in ttie H.T. & B.R.R, C�. �un+ey, Abstract No. 5E)B in 8raxorie Gou�tty, Texas. �aid Q.231 aor+�lract is In � 35.'!52 acne tract described in a rlesd ta A.R, Hfxson as recorded in Cferk's Fike No. 01-009725 in the Bw�zaria Courtty Clerfc's Office and i� mare particuEa�iy described by metes and bounds as fulknnrs: COMMENCING at a 9-inc� iran p(pe found at the poirit of ir�ter�Sectian of the sauth �ight-af- w�y lin� of Magnbfia Raad, �variabte w�dth r�ht-of-way) with the west rtght-of-way iine of the G.C. & S.F. Reilroad, (based on a width af 100 feet), same h►eing the nnrtheast camer of said 3�.152 acre trad, said poir� is in a c�xve to tite right; THENCE along ihe souut�► line of said Megnotia Road and wtth �aid curoe to #he rig�ht having a cadius of 3i9.64 feet, a Certtrat angie of 24°22'54", (chord bears Saufh 77°05`36° West, 193,11 feet), for an ar+c distance ot 913.70 feet to a 1t2-inch iron rod found for fhe pairrt of tangency; THENCE, South 87°19'49` Wesf, c�of�tinuing alo�g the south i'uie of said Magnotta Raad for a distance of 4Z4.64 feet to a��� ir�n rod set for the PC3i�l7' QF BEGINNtNG and nnrt�east carner af the her�ein desaibed trac� THENCE, 3outh 01°41'33" East, for a distance of 5U.41 fe�t ta a pafnt for camer, said paint being the southeast wmer of the he�in described tract; TNENCE, 9ou� 87°189'49' West, for a distanoe of 127.77 feet to the poirtt cf curvature of a a�roe tr� tHe le#t* THENCE, with S�id Curve ta the fe�t, having a radius af �S,U78.OQ feet, a oet�trai ar�le of 03°S5`38", {c�rd 6eau� ��ath 7$ W�.st, 73.87 feei}, f4r an arc dlsianoe aF 73.88 feet to a point in the w�st line of the aforemeMioned 35.'i52 aae tract, said point be{rag tF�e saufhwest c�mer of the tterein ctescribed tc�c� THENCE, North 04 °41'33" West, ator►g the wes� f�ne of said 35.752 acre tra�t fdr � diat�nc� of 50.Bd feet to a pairrt in fhe south 1ine�af the aforemerrtianed Ntagnofia Road and beginning of a cxirve ta the right; THENCE, alang the rwrth line of said Magnafie Road, and with said c�roe ta tite right, having a radius oE 'E,02g.d0 teet, a centraf ang[e of d3°4a'34', (chard 6ears North 75°44'02" East, G7.14 feety, for an ar+c distanae of 67.15 tee# ta 2�1+� p��.rrt of tangency� THENCE, Ncuth 87°49'49" East, oantinuirtg atong the south line bf Ma�n�lia Rvad for a distanc� of 1�4.46 feet fo ttte f OF BI�GIiVwIfiJG, cpnfaining a cqmputeci ar+ea of 0.231 �cr�s �1�,Q�2 �uare f�at}. hl�tes: 1. Bearings shoum he�+aon are based on th� Texas State Pfane Coordinate System, South Cer�tra( Zone, (NAD83}. 2. Tht� easement has not beert staked on the graund at ihe request of the client. 7he Wilsan Survey Group, fnc. 2006 East Braadway, Suife 1f?5 Peariand, Texas, 77599 (28i}485-3991 � Job No.07�412 � � � �tC �@ � . � Michael . Wilson; R.P.LS. Y Regfstretion No. 4821 �� � � �'..�,>a �s. � �� ,m�g ��; � � -- t��L �. ',lV1L� � �8��`� � ��;��q � � � � � l �� ��1 � j�� /����� �.�� �� P[.AtJ[�lAIG URBNIAHS[Gb! s70t L�BYDPNH9JItit926 TiOG1H[G6.� !W G4B 9AH^ 7t9.52725Ed { � � f i Jac�ibl?Vhite Bmc 89 bon, Tar�s 4 aab � - I ! I , ! � +. Il�.O�. iM � � I , � i , � oe�tc�s � FACJIIIY � � ��� ' .obs w..� i � as soof o�� .h«.r w �ua�e t i � i o 1 c 4 All rigfi roserved . . 1 . .0 . . . . . . . , . . . � .., .,...... ,....,.. . . � . . . . . . . . . , . . , . . . � � . . . . . � . . . . � . . I � , . 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N . . , � . . . . _ , . . . � � �LIP �R5 . . � . . , . � . . , . , . . . � � DUtDOOR : : 1 : ; : : ` : : �o��� : : : : : � OPERRTION i � HY RO � i TE T . . a . , . , � . , . . . . . . � , . , t . , E�PAN51aN , , , . ELEG {GP�L ` I ' . . � . . . . , � . . . , vf . . , . . ( I . . � . . . � E7iPA�fSlON . ' . . , . , . . , � 30' '15' . . a io�• 50� • aoo� • �50 • 200�. . . �oo� . . . . . . . , , �������� I ��� 1 ���r/ � ����1 � �` 1 �i � . . � � s ��"�K. . , � . . . , . . . . . . , , . , � 1 I . i • i . I I � • . �, , � � , � s� s , � October 24, 2006 Mrs. Jac�ie Bemier ISE Magtech 907 Bay Star Blvd. Webster (Houston) 'I'X, 77598 RE: New Site Facility: Dear Jodie: First, Lei me congratulate you on the award from the PEDC last nigbt. The Board was very impressed by your company and your desire to locate in Peartand. The Board recommended that Mag#ech be awarded $I35,000.00 as a� cash incentive to relocate to Pearland. The brealcdown would be as follaws: A�30,000.00 cash award to be presented to you at your obtaining your certificate of accupancy. A$35,OOQ.a�Q cash award at the end of your first year (with satisfactary emplayment a£ at least 30 people). A$25,000.00 cash award at the end af the second year and at�other $25,�40.00 at th� end of your tivrd year of operation (with the same level of employment stafed above ar more). This recommendatian will ga #o the city council for approval and you will be notified when thzs will happen and they will request your presence at that time. Additionally the Board is recommending tax abatement for seven (7) years at SO% of allowabie improvements with the city and Brazoria County. This is a recommendation only and you must f le a reqtzest with the city fzrst and then with the couuty. This should be relatively simple and searnless. I will help you when this needs to happen. 1 have thoroughly enjoyed meeting you and v►�rking with you on this praject. I am hopeful and confidez�t that this will be #he beginning af great tlungs for Magtech. Sincerely: � Gregg A. Albritton Director Business Development City of Pearland 3529 LIBERTY DRiVF�PBARLAND, TEXA3 77581•(281) 652-1627•FAX (281) 652-] 704�TOLL FREE (8U0) 240-3684 �, � � Ta; Randy Ferguson From: Fred Welch CG: AEDC Board Date: 10l2012006 • . Re: Incentive Agreement Project �613 (Magtech) Randy: The company (Magtechj has asked PEDC to cansider an incentive package that would assist in the relocation and expansion from their existing facility near Webster to Pearland. Assistance is requested for relocation of equipment, infrasfructure needed to support the faciliry (drainage and detenfion} and in recruitment and training of their work force. All areas are ones that fit within the criteria established by PEDC and the Sfate of Texas to assisf qualified businesses. Background: The f+rm (MagTech) is a manufacturer of level instrumentation For fhe process (ndustry. The firtn has continued to grow anci prosper over the past several years and currently has sales in excess of $7 million dollars annually, The manufacturing faciliry contemplated by Wesmor will be approximately 25,000 square feet with room to expand to 40,000 square fee€. Estimated cost for the facility and improvements Is at $2 million dollars with an additional $900,000 in machinery and inventory moving to Ehe slte. 7he frm employs 40 persons and expects to expand to 50 within two years, Current payroli of $1.8 million dolla�s indicates their average wage rate is $20.00 per hour or more. Competition for this project includes the cfty of Webster and City of Wauston, The PEDC staff has examined the request for assistance from Magtech and recommends the following incentive package for Magtech Cash Incentive - $100,000 $50,000 payable upon receipt of CO by city $25,000 payable in iwo annual installrnents provided employment and investment levels in Pea�land are maintained as stated above Rac�mmend seven-year tax abatement with the City of Pearland and 8razoria County at the rate of 50% Combined impact of al! incentives praposed by City of Pearland Cesh Incentives $�00,000 Taxes Abated (city for 7 years) 68 000 � Total lncentive $168,OOQ ` This works out to about $3400 per employee. The board mighf consider a slighfly higher eash incentive in the range of $132,�00 plus the value of tt�e abatement, which would bring the value of the incentive to around $4000 per employee. Our range for manufacturing related jobs has been in #his range in the past. 7here have been no impufed values calculafed for indirect jobs and net tmpact Qf payroll flowing through the city. tf past history were accurate I would expect a net payback to the city in fess than five years an a package of this size, Staff recommends favorable action by the PEDC Board on fhis project. Any incentive package �f $100,000 or more will also require approval of city council. PEDC may recomrnend tax abatement on a project but that lies at the sole discretion of City Council .��G!�?�G'�/ � Fred Welch - � Page 2 Pearland EDC Memo To: Darrin Coker From: Fred Welch CC: City Manager/City Council Date: 1/9/2008 Re: Mag Tech Tax Abatement Darrin: I want to clarify what has been presented to Mag Tech from the Pearland EDC vs. a staff memo that was presented to the Pearland EDC Board when the Board took action on this project in October of 2006. The memo to the Board presented a range of incentives for the Board to consider based upon the size of the relocation of this firm to Pearland and a recommendation for tax abatement.The range of incentive grant from PEDC was between $100,000 and $135,000 based on the number of employees brought to the city and the investment.The Board took action to award a grant of$135,000 to Mag Tech and a second firm WesMor Manufacturing. WesMor subsequently has elected to remain in LaPorte and expand on existing property they own. The tax abatement recommendation was for seven years at 50% which matches what the city has considered in similar projects in the past—most recently Kemlon.This was a recommendation only. In a letter to Mag Tech dated October 24, 2006 the PEDC stated the grant determined by the Board and a recommendation for tax abatement from the city. Their were a number of circumstances that prevented the firm from closing on their property until well into 2007. Among those items was access from Magnolia with the new over pass being constructed and drainage issues for detention that took longer than expected.The application for tax abatement started through the city in November after the company had closed on the property, platted the property and began submittal of construction plans to the city for review. PEDC recently ran an impact analysis on this project which is enclosed for review by City Council and Staff. This analysis was based upon the $135,000 grant provided by the PEDC. Using our normal model for expansions and relocations the impact analysis shows a range of incentives for this project from$158,000 to$370,000.The PEDC grant shows a positive cash flow to the city in 2.3 years. The initial investment on this project has increased from $ 2 million to approximately $2.8 million. A 50% tax abatement would give an additional incentive of $64,582.00 over seven years bringing the value of the city inducement to$199,582.00.This would bring the pay back to the city in approximately 3.6 years based upon the calculations in the impact analysis.The impact analysis is attached with this memo. I would urge council to consider the seven year abatement at 50%. Fred Welch 1 A Report ofthe Economic Impact from Mag Tech in Pearland, Texas December 29, 2007 Prepared for: Pearland Economic Development Corporation 3519 Liberty Drive Pearland, TX 77519 Prepared by: Impact DataSource 4709 Cap Rock Drive Austin, Texas 78735 (512) 892-0205 Fax (512) 892-2569 jwalker@onr.com Impact to urn 1- Table of Contents The Report: Introduction 3 Description of Possible Facility and its Operations 3 Economic Impact of the Facility and its Employees 3 Costs and Benefits for Local Taxing Entities Over the First 10 Years 4 Tax Abatement Being Considered for the Firm 5 Incentives that Could be Offered to the Firm 6 Conduct of the Analysis 7 About Impact DataSource 8 Data and Rates Used in the Analysis 9 Schedules Showing the Results of Economic Impact Calculations 16 Schedules Showing the Results of Costs and Benefits Calculations: City of Pearland 21 Brazoria County 24 Pearland Independent School District 26 Brazoria County Drainage District#4 29 Page 2 ti A Report of the Projected Economic Impact from Mag Tech Introduction This report presents the results of an economic impact analysis performed by Impact DataSource,Austin, Texas. The analysis was to determine the impact that Mag Tech will have on the economy of the Pearland area and costs and benefits for the City of Pearland, Brazoria County, Pearland ISD and Brazoria County Drainage District#4 over the next ten years. Description of the Proposed Facility and its Operations Mag Tech is a manufacturer of special gauges and process controls for the petrochemical industry. The company has recently purchased 10 acres of land in Pearland and desire to move their operation to the city. The estimated construction cost of the new facility is$2.6 million and equipment at the facility will cost$1.1 million. In addition, the company will have taxable inventories with avalue of$1.2 million. The firm currently has 50 employees with annual payroll of$2.2 million. Further,'the company plans to add 5 to 9 workers a year for five years. How the firm and its workers will impact the Pearland area economy is discussed next. Economic Impact of the Facility and Its Employees The facility, its employees and workers in spin-off jobs created in the community will have the following economic impact on the Pearland area over the next ten years: Economic Impact Over the First Ten Years of Operations Total number of new direct and indirect jobs to be created 244 Number of people who will move to the City 105 Number of new residential properties to be built in the city 4 Number of new students expected in Pearland ISD 30 Salaries to be paid to direct and indirect workers $81,648,084 Taxable sales expected in the City $25,519,488 The value, in Year 10, of new residential property to be built for $788,761 direct and indirect workers who move to the City Taxable assets at the facility in Year 10 $5,884,430 How this economic impact translates into additional costs and benefits for local taxing entities is shown on the following page. Page 3 Costs and Benefits for Local Taxing Districts Over the First 10 Years The City, County, School District and Drainage District can expect to receive the following net benefit over the first 10 years from the facility, its employees and workers in indirect jobs created in the community: Net Benefits Over the First Ten Years of Operations Brazoria County City of Brazoria Drainage Pearland County Pearland ISD District#4 Total Additional revenues: Sales and use taxes $382,792 $127,431 $510,223 Property taxes $357,909 $229,392 $881,509 $88,846 $1,557,656 Utilities $385,288 $385,288 Utility franchise fees $98,662 $98,662 Hotel occupancy taxes $4,341 $4,341 Other taxes and user fees $18,437 $18,437 Building permits and fees $0 $0 Additional state and federal school funding $1,099,245 $1,099,245 Total additional revenues $1,247,429 $356,823 $1,980,754 $88,846 $3,673,852 Additional costs: Costs of services to new residents $153,646 $153,646 Costs of providing monthly utility $358,318 $358,318 services Costs of educating new students $599,077 $599,077 Reduction in state school funding from $796,733 $796,733 new property being added to the district's tax rolls Total additional costs and reduction $511,963 $0 $1,395,811 $0 $1,907,774 in state school funding Net benefits $735,466 $356,823 $584,943 $88,846 $1,766,078 The discounted cash flow over the first ten years for each local taxing district is as follows: Discounted Cash Flow Over the First Ten Years of Operations City of Pearland $526,696 Brazoria County $259,191 Pearland ISD $433,833 Brazoria County Drainage District#4 $65,021 Page 4 "Discounted cash flow or present value of net benefits is a way of expressing in today's dollars, dollars to be paid or received in the future. Today's dollar and a dollar to be received or paid at differing times in the future are not comparable because of the time value of money. The time value of money is the interest rate or each taxing entity's discount rate. This analysis uses a discount rate of 6%to make the dollars comparable—by expressing them in today's dollars or in present value. Tax Abatement Being Considered for the Firm The City of Pearland and possibly Brazoria County are considering abating property taxes on the firm's new facility at the following percentages: Percentage of Taxes to be Abated City of Pearland Year 1 50% Year2 50% Year 3 50% Year 4 • 50% Year 5 50% Year6 0% Year 7 0% Year 8 0% Year 9 0% Year 10 0% If these taxes are abated as proposed, the following taxes will be abated by the City and County: Taxes to be Abated • City of Pearland Year 1 $8,680 Year 2 $8,853 Year 3 $9,030 Year 4 $9,211 Year 5 $9,395 Year 6 $0 Year 7 $0 Year 8 $0 Year 9 $0 Year 10 $0 Total $45,169 Page 5 Analysis of Incentives that PEDC is Considering for the Firm The Pearland Economic Development Corporation has granted an incentive of$135,000 payable in four installments of$50,000 upon the firm receiving its certificate of occupancy, $35,000 after the first year of operation, $25,000 after the second year and$25,000 at the end of the third year. Any incentives that PEDC may grant to the firm on behalf of the City may be considered an investment that the City is making in the firm. The returns on that investment are the additional net benefits that the City will receive from the firm and its direct and indirect workers. Net benefits for the City will be the additional revenues, such as from sales, property and other taxes, less additional costs for the city. A possible range of incentives could be between: 1. The discounted cash flow for the city over seven years--discounted at a rate of 6%--and 2. 30%of the discounted cash flow for the city over ten years--also discounted at a rate of 6%. The discounted cash flow for the City over the first ten years is shown below. Discounted Cash Flow for the City Net Benefits or Cash Flow for the Annual Cumulative City Discounted Discounted (Non-discounted) Cash Flow Cash Flow Year 1 $61,307 $57,836 $57,836 Year 2 $56,108 $49,936 $107,772 Year 3 $59,460 $49,924 $157,696 Year 4 $63,057 $49,947 $207,643 Year5 $68,862 $51,458 $259,101 Year 6 $80,185 $56,527 $315,628 Year 7 $82,218 $54,680 $370,308 Year 8 $85,077 $53,378 $423,686 Year 9 $88,050 $52,117 $475,803 Year 10 $91,142 $50,893 $526,696 Total $735,466 $526,696 Page 6 Therefore, if incentives guidelines are followed to provide incentives equivalent to the discounted cash flow for the City(1)received over seven years and (2)30%of the discounted cash flow over ten years,then the following are ranges of these possible incentives: Possible Range of PEDC Incentives b. Annual Rate of Payback Return on Period, Incentive Investment in Years Incentives granted $135,000 54% 2.3 The discounted cash flow for the city over seven years $370,308 30%of the discounted cash flow for the city over ten years $158,009 Range of possible incentives: Low $158,009 High $370,308 Conduct of the Analysis This analysis was conducted by Impact DataSource using data, rates and information supplied by the Pearland Economic Development Corporation and Impact DataSource estimates and assumptions. Using this data,the economic impact from the facility and the costs and benefits for the City of Pearland, Brazoria County, Pearland ISD and Brazoria County Drainage District#4 were calculated for a ten year period. In addition to the direct economic impact of the firm and its employees, spin-off or indirect and induced benefits were also calculated. Indirect jobs and salaries are created in new or existing area firms, such as parts suppliers,that may supply goods and services to the firm. In addition, induced jobs and salaries are created in new or existing local businesses, such as retail stores, gas stations, banks, restaurants, and service companies that may supply goods and services to workers and their families. To estimate the indirect and induced economic impact of the facility and its employees on the Pearland area, regional economic multipliers were used. Regional economic multipliers for Texas are included in the US Department of Commerce's Regional Input-Output Modeling System (RIMS II). Page 7 Two types of regional economic multipliers were used in this analysis: an employment multiplier and an earnings multiplier. An employment multiplier was used to estimate the number of indirect and induced jobs created and supported in the Pearland area. An earnings multiplier was used to estimate the amount of salaries to be paid to workers in these new indirect and induced jobs. The multipliers show the estimated number of indirect and induced jobs created for every one direct job at the facility and the amount of salaries paid to these workers for every dollar paid to a direct worker at the facility. The multipliers used in this analysis are below: Employment multiplier 1.8680 Earnings multiplier $1.0068 About Impact DataSource Impact DataSource is a fourteen-year-old Austin economic consulting, research and analysis firm. The firm has conducted economic impact analyses of numerous projects in Texas and fourteen other states. In addition, the firm has developed economic impact analysis computer programs for clients, such as the League of Kansas Municipalities and the New Mexico Economic Development Department. The firm's principal, Jerry Walker, performed this economic impact analysis. He is an economist and has Bachelor of Science and Master of Business Administration degrees in accounting and economics from Nicholls State University,Thibodaux, Louisiana. Data used in the analysis, along with schedules of the results of calculations, are on the following pages. Page 8 Data and Rates Used in the Analysis Page 9 Community information and rates: City of Pearland sales tax rate 1.5% Brazoria County sales tax rate 0.5% City of Pearland hotel occupancy tax rate 7% Property tax rates: City of Pearland $0.6526 Brazoria County(.311396)and Road and Bridge Fund (.06) $0.371396 Pearland ISD $1.4272 Brazoria County Drainage District,#4 $0.143845 Expected inflation rate over the next 10 years 3.5% Discount rate used in analysis to compute discounted cash flows 6% Average taxable value of a new single family residence in the community $165,000 that will be built for individuals moving to Pearland Percent annual increase in the taxable value of residential 2% and commercial property on local tax rolls over the next 10 years Marginal cost of providing municipal services, excluding $500 utilities,to each new household Estimated other city revenues per new household-- $60 those revenues in addition to sales, hotel/motel and property taxes, utilities, sanitation and utility franchise fees Annual increase expected in other city revenues and marginal costs 2% Estimated average annual water,wastewater and solid waste, per household, by $1,164 city-owned or city-provided utilities The city's annual cost of providing water,wastewater and sanitation $1,083 collection per household (estimated at 93%of billings) Annual increase expected in utility billings 2% Estimated annual utility franchise fees collected from each household in the city $89.73 Page 10 Annual increase expected in utility franchise fee collections 2% Utility franchise fee percentages for utilities provided by outside service providers: • Electricity 4% Natural gas 2% Cable 5% Telephone: Residential ($.77 per line charge per month) Nonresidential ($.77 per line charge per month) Pearland ISD rates: Annual state aid for each new child enrolled $3,400 in the school district Estimated average annual cost of providing services to each $8,500 child in the school district Estimated marginal cost of providing services to each new student $2,550 for a small number of new students--estimated at 30%of average costs for existing students Information on the Facility and its Employees: Value of assets at the facility to be added to local tax rolls: Buildings and Furniture, Related Fixtures and Land Improvements Equipment Total Year 1 $430,000 $2,660,000 $1,100,000 $4,190,000 Total ' $430,000 $2,660,000 $1,100,000 $4,190,000 Estimated taxable inventories: Total Taxable Year 1 $1,200,000 $1,200,000 Year 2 $1,260,000 $1,260,000 Year 3 $1,323,000 $1,323,000 Page 11 Year4 $1,389,150 $1,389,150 Year 5 $1,458,608 $1,458,608 Year 6 $1,531,538 $1,531,538 Year 7 $1,608,115 $1,608,115 Year 8 $1,688,521 $1,688,521 Year9 $1,772,947 $1,772,947 Year 10 $1,861,594 $1,861,594 Expected annual increase in inventory values and levels 5% Depreciation schedule used to calculate the taxable value of furniture,fixtures and equipment: According to the Brazoria County Appraisal District, furniture, fixtures and equipment are depreciated using a 10 year fife and a 30%residual value. Therefore, the depreciable or taxable value of the firm's FF&E assets will be as follows: Percent of Asset Cost that will be Taxed Year 1 90% Year 2 80% Year 3 70% Year 4 60% Year 5 50% Year 6 40% Year 7 • 30% Year 8 30% Year 9 30% Year10 30% The firm's additional utilities: Annual Monthly Usage Usage Water $1,800 $150 Wastewater $1,800 $150 Solid waste $12,000 $1,000 Electricity $114,000 $9,500 Natural gas $6,600 $550 Total $136,200 $11,350 Estimated annual increase in utility rates and usage: Water 5% Wastewater 5% Solid waste 5% Page 12 • Electricity 5% Natural gas 5% Estimated number of telephone lines for calculating line access fees 10 that will be collected by the City The facility's estimated local taxable purchases of supplies, materials and services: Year 1 $45,000 Year.2 $47,250 Year 3 $49,613 Year 4 $52,093 Year 5 $54,698 Year 6 $57,433 Year 7 $60,304 Year 8 $63,320 Year 9 $66,485 Year 10 $69,810 Annual increase in local taxable purchases of supplies, materials and services 5% after the first year Number of workers at the facility: Workers Total Added Number of At the Facility Workers at Each Year the Facility Year 1 57 57 Year 2 7 64 Year 3 7 71 Year 4 7 78 Year 5 7 85 Year 6 0 85 Year 7 0 85 Year 8 0 85 Year 9 0 85 Year 10 0 85 Total 85 Estimated number of workers who will move to Pearland to work at the facility(about 20% of workers): Year 1 •11 Year 2 1 Page 13 Year 3 1 Year 4 1 Year 5 1 Year 6 0 Year 7 0 Year 8 0 Year 9 0 Year 10 0 Total 15 Annual payroll: Year 1 $2,508,000 Year 2 $2,914,560 Year 3 $3,346,507 Year 4 $3,805,120 Year 5 $4,291,736 Percent of expected annual increase in annual payroll after year 5 3.50% Multipliers for calculating the number of indirect and induced jobs and earnings in the community: Earnings $1.0068 Employment 1.8680 This cost-benefit analysis uses the above multipliers to calculate the number of spin-off jobs created in the community and their earnings. Percent of the employees to be hired in spin-off jobs created in the community 10% who will move to Pearland Percent of workers who move to the community that will require the building 20% of new residential property in the first ten years The number of people in a typical worker's household 3.5 The number of school children in a typical worker's household: 1.25 Percent of retail shopping by a typical worker in the city 70% Spending during construction and purchases of furniture,fixtures and equipment: Estimated building and other construction costs: Year 1 $2,660,000 Year2 $0 Year 3 $0 Year 4 $0 Year 5 $0 Page 14 Year 6 $0 Year 7 $0 Year 8 $0 Year 9 $0 Year 10 $0 Percent of construction costs for: Materials 50% Labor 50% Percent of construction materials that will be purchased in the city and subject 30% to sales tax Percent of taxable spending by construction workers in the City 30% Out-of-town visitors to the facility: Estimated number of out-of-town visitors to the facility each year 50 Average increase in the number of out-of-town visitors 5% Average number of days that each of these visitors will stay in the city 1 Estimated daily visitor spending in the City, excluding spending on motels $50 Estimated number of nights that a typical visitor will stay in a motel in city 1 Average daily motel room rate of a Pearland hotel/motel $85 Page 15 9 Schedules Showing the Results of Economic Impact Calculations Page 16 P e Number of local jobs and worker salaries: Direct Indirect Total Direct Indirect Total Year Jobs Jobs Jobs Salaries Salaries Salaries 1 57 106 163 $2,508,000 $2,525,054 $5,033,054 2 7 13 20 $2,914,560 $2,934,379 $5,848,939 3 7 13 20 $3,346,507. $3,369,263 $6,715,770 4 7 13 20 $3,805,120 $3,830,995 $7,636,114 5 7 13 20 $4,291,736 $4,320,920 $8,612,656 6 0 0 0 $4,441,947 $4,472,152 $8,914,099 7 0 0 0 $4,597,415 $4,628,677 $9,226,092 8 0 0 0 $4,758,324 $4,790,681 $9,549,005 9 0 0 0 $4,924,866 $4,958,355 $9,883,221 10 0 0 0 $5,097,236 $5,131,897 $10,229,133 Total 85 159 244 $40,685,711 $40,962,374 $81,648,084 Number of new direct and indirect workers and their families who will move to the area and their children who will attend Pearland ISD schools: Year Residents Students 1 76 22 2 8 2 3 7 2 4 7 2 5 7 2 6 0 0 7 0 0 8 0 0 9 0 0 10 0 0 Total 105 30 Page 17 4 Local taxable spending on which sales taxes will be collected: The Facility's Direct and Local Purchases Purchases and Indirect Gross Taxable and Spending during Workers' Visitors' Sales at the Taxable Year Construction Spending Spending Facility Utilities Total 1 $538,650 $1,409,255 $2,500 $0 $165,600 $2,116,005 2 $0 $1,637,703 $2,704 $0 $173,880 $1,814,287 3 $0 $1,880,416 $2,924 $0 $182,574 $2,065,914 4 $0 $2,138,112 $3,162 $0 $191,703 $2,332,977 5 $0 $2,411,544 $3,420 $0 $201,288 $2,616,252 6 $0 $2,495,948 $3,699 $0 $211,352 $2,710,999 7 $0 $2,583,306 $4,000 $0 $221,920 $2,809,226 8 $0 $2,673,722 $4,326 $0 $233,016 $2,911,064 9 $0 $2,767,302 $4,679 $0 $244,667 $3,016,647 10 $0 $2,864,157 $5,060 $0 $256,900 $3,126,118 Total $538,650 $22,861,464 $36,475 $0 $2,082,899 $25,519,488 • Local spending by visitors on lodging: Spending Year on Lodging 1 $4,250 2 $4,596 3 $4,971 4 $5,376 5 $5,814 6 $6,288 7 $6,801 8 $7,355 9 $7,954 10 $8,603 Total $62,008 Page 18 a Number of new residential properties to be built in the community: New Year Properties 1 4 2 0 3 0 4 0 5 0 6 0 7 0 8 0 9 0 10 0 Total 4 Taxable value of new residential property built for some direct and indirect workers who move to community and the facility's property on local tax rolls: New Total Residential Property at Taxable Year Property the Facility Property 1 $660,000 $5,280,000 $5,940,000 2 $673,200 $5,291,800 $5,965,000 3 $686,664 $5,307,836 $5,994,500 4 $700,397 $5,328,283 $6,028,680 5 $714,405 $5,353,323 $6,067,728 6 $728,693 $5,383,148 $6,111,841 7 $743,267 $5,417,957 $6,161,224 8 $758,133 $5,567,959 $6,326,092 9 $773,295 $5,723,374 $6,496,669 10 $788,761 $5,884,430 $6,673,191 Page 19 r Schedules Showing the Results of Costs and Benefits Calculations Page 20 I Costs and Benefits for the City of Pearland: Benefits: Sales tax collections on spending: • The Facility's Spending by Local Purchases and Direct and Gross Taxable Purchases Spending during Indirect Visitors' Sales at and Taxable Year Construction Workers Spending the Facility Utilities Total 1 $8,080 $21,139 $38 $0 $2,484 $31,740 2 $0 $24,566 $41 $0 $2,608 $27,214 3 $0 $28,206 $44 $0 $2,739 $30,989 4 $0 $32,072 $47 $0 $2,876 $34,995 5 $0 $36,173 $51 $0 $3,019 $39,244 6 $0 $37,439 $55 $0 $3,170 $40,665 7 $0 $38,750 $60 $0 $3,329 $42,138 8 $0 $40,106 $65 $0 $3,495 $43,666 9 $0 $41,510 $70 $0 $3,670 $45,250 10 $0 $42,962 $76 $0 $3,853 $46,892 Total $8,080 $342,922 $547 $0 $31,243 $382,792 Hotel occupancy taxes collected from visitors to the facility: Hotel Occupancy Tax Year Collections 1 $298 2 $322 3 $348 4 $376 5 $407 6 $440 7 $476 8 $515 9 $557 Page 21 r 0 10 $602 Total $4,341 Costs and benefits for the City of Pearland-Continued: . Property tax collections on: The Facility's Property New Residential Property Less Taxes Taxes Year Property Taxes Abated Collected Total 1 $4,307 $34,457 $8,680 $25,778 $30,085 2 $4,393 $34,534 $8,853 $25,681 $30,074 3 $4,481 $34,639 $9,030 $25,609 $30,090 4 $4,571 $34,772 $9,211 $25,562 $30,132 5 $4,662 $34,936 $9,395 $25,541 $30,203 6 $4,755 $35,130 $0 $35,130 $39,886 7 $4,851 $35,358 $0 $35,358 $40,208 8 $4,948 $36,337 $0 $36,337 $41,284 9 $5,047 $37,351 $0 $37,351 $42,397 10 $5,147 $38,402 $0 $38,402 $43,549 Total $47,162 $355,916 $45,169 $310,747 $357,909 Utilities and utility franchise fees collected by the city from the facility and from new residents and miscellaneous taxes and user fees collected by the city from new residents and building permits and fees Utility Misc.Taxes Building Franchise and User Permits and Year Utilities Fees Fees Fees Total 1 $26,998 $6,819 $1,299 $0 $35,116 2 $30,332 $7,125 $1,466 $38,923 3 $33,417 $7,576 $1,620 $42,614 4 $36,615 $8,044 $1,780 $46,439 5 $40,660 $10,429 $1,945 $53,034 6 $41,560 $10,837 $1,984 $54,382 7 $42,483 $11,265 $2,024 $55,772 8 $43,429 $11,712 $2,065 $57,206 9 $44,399 $12,181 $2,106 $58,686 10 $45,394 $12,673 $2,148 $60,214 Page 22 d Total $385,288 $98,662 $18,437 $0 $502,387 Costs and benefits for the City of Pearland-Continued: Costs for the City of Pearland: The costs of providing municipal services to new residents and the costs of utilities: Costs of Providing Services to New Costs of Year Residents Utilities Total Costs 1 $10,824 $25,108 $35,932 2 $12,217 $28,208 $40,426 3 $13,502 $31,078 $44,580 4 $14,833 $34,052 $48,886 5 $16,212 $37,813 $54,026 6 $16,537 $38,651 $55,188 7 $16,867 $39,509 $56,377 8 $17,205 $40,389 $57,594 9 $17,549 $41,291 $58,840 10 $17,900 $42,216 $60,116 Total $153,646 $358,318 $511,963 Net Benefits for the City of Pearland: Net Cumulative Year Benefits Costs Benefits Net Benefits 1 $97,239 $35,932 $61,307 $61,307 2 $96,534 $40,426 $56,108 $117,414 3 $104,040 $44,580 $59,460 $176,875 4 $111,943 $48,886 $63,057 $239,932 5 $122,888 $54,026 $68,862 $308,794 6 $135,373 $55,188 $80,185 $388,979 7 $138,595 $56,377 $82,218 $471,197 8 $142,671 $57,594 $85,077 $556,274 9 $146,890 $58,840 $88,050 $644,324 10 $151,257 $60,116 $91,142 $735,466 Page 23 1 a Total $1,243,088 $511,963 $735,466 Costs and Benefits for Brazoria County: Benefits: Sales tax collections on spending: The Facility's Spending by Local Purchases and Direct and Gross Taxable Purchases Spending during Indirect Visitors' Sales at and Taxable . Year Construction Workers Spending the Facility Utilities Total 1 $2,693 $7,046 $13 $0 $828 $10,580 2 $0 , $8,189 $0 $0 $869 $9,058 3 $0 $9,402 $0 $0 $913 $10,315 4 $0 $10,691 $0 $0 $959 $11,649 5 $0 $12,058 $0 $0 $1,006 $13,064 6 • $0 $12,480 $0 $0 $1,057 $13,537 7 $0 $12,917 $0 $0 $1,110 $14,026 8 $0 $13,369 $0 $0 $1,165 $14,534 9 $0 $13,837 $0 $0 $1,223 $15,060 10 $0 $14,321 $0 $0 $1,284 $15,606 Total $2,693 $114,307 $16 $0 $10,414 $127,431 Property Tax Collections on: The Facility's Property New Residential Property Less Taxes Taxes Year Property Taxes Abated Collected Total 1 $2,451 $19,610 - $0 $19,610 $22,061 2 $2,500 $19,654 $0 $19,654 $22,154 3 $2,550 $19,713 $0 $19,713 $22,263 4 $2,601 $19,789 $0 $19,789 $22,390 5 $2,653 $19,882 $0 $19,882 $22,535 6 $2,706 $19,993 $0 $19,993 $22,699 7 $2,760 $20,122 $0 $20,122 $22,883 8 $2,816 $20,679 $0 $20,679 $23,495 9 $2,872 $21,256 $0 $21,256 $24,128 Page 24 10 $2,929 $21,855 $0 $21,855 $24,784 Total $26,840 $202,552 $0 $202,552 $229,392 Net Benefits for the County: Net Cumulative Year Benefits Costs Benefits Net Benefits 1 $32,641 $0 $32,641 $32,641 2 $31,212 $0 $31,212 $63,853 3 $32,579 $0 $32,579 $96,432 4 $34,040 $0 $34,040 $130,471 5 $35,600 $0 $35,600 $166,071 6 $36,236 $0 $36,236 $202,307 7 $36,909 $0 $36,909 $239,216 8 $38,029 $0 $38,029 $277,245 9 $39,189 $0 $39,189 $316,434 10 $40,390 $0 $40,390, $356,823 Total $356,823 $0 $356,823 Page 25 Costs and Benefits for the Pearland ISD: Property taxes to be collected on new property added to tax rolls: Property Tax Collections on: Total New Residential The Facility's Property Tax Year Property Property Collections 1 $9,420 $75,356 $84,776 2 $9,608 $75,525 $85,132 3 $9,800 $75,753 $85,554 4 $9,996 $76,045 $86,041 5 $10,196 $76,403 $86,599 6 $10,400 $76,828 $87,228 7 $10,608 $77,325 $87,933 8 $10,820 $79,466 $90,286 9 $11,036 $81,684 $92,720 10 $11,257 $83,983 $95,240 Total $103,141 $778,368 $881,509 Reduction in State Aid to the School District as a Result of New Property Being Added to Tax Rolls: Reduction in Year State Aid 1 $0 2 $85,132 3 $85,554 4 $86,041 5 $86,599 6 $87,228 7 $87,933 8, $90,286 Page 26 9 $92,720 10 $95,240 Total $796,733 Costs and Benefits for Pearland ISO-Continued Additional State Aid for New Children who Move to the District. Additional Year State Aid 1 $74,800 2 $84,048 3 $93,784 4 $104,028 5 $114,802 6 $118,246 7 $121,793 8 $125,447 9 $129,211 10 $133,087 Total $1,099,245 Costs of educating children of new workers who move to the district: Costs of Educating Children Year of New Resident Workers 1 $44,880 2 $49,450 3 $54,106 4 $58,851 5 $63,685 6 $64,322 7 $64,965 8 $65,615 9 $66,271 Page 27 10 $66,934 Total $599,077 Costs and Benefits for Pearland ISD-Continued Net Benefits for Pearland ISD: Reduction in State Aid and Additional Net Cumulative Year Benefits Costs Benefits Net Benefits 1 $159,576 $44,880 $114,696 $114,696 2 $169,180 $134,582 $34,598 $149,294 3 $179,337 $139,660 $39,677 $188,972 4 $190,069 $144,892 $45,177 $234,148 5 $201,401 $150,284 $51,117 $285,265 6 $205,474 $151,550 $53,924 $339,189 7 $209,726 $152,898 $56,828 $396,018 8 $215,733 $155,901 $59,832 $455,850 9 $221,931 $158,991 $62,940 $518,790 10 $228,327 $162,173 $66,153 $584,943 Total $1,980,754 $1,395,811 $584,943 Page 28 Costs and Benefits for Brazoria Count Drainage District#4 Net Benefits: Property Tax Collections on: New Residential The Facility's Total Property Net Cumulative Year Property Property Tax Collections Benefits Net Benefits 1 $949 $7,595 $8,544 $8,544$8,52 44,544 3 $7,612 $8,580 $8,580 $17,125 4 $988 $7,635 $8,623 $8,623 $25,748 5 $1,007 $7,664 $8,672 • $8,672 $34,419 6 $1,028 $7,700 $8,728 $8,728 $43,148 7 $1,048 $7,743 $8,792 $8,792 $51,939 $1,069 $7,793 $8,863 $8,863 $60,802 8 $1,091 $8,009 $9,100 $9,100 $69,902 9 $1,112 $8,233 $9,345 $9,345 $79,247 10 $1,135 $8,464 $9,599 $9,599 $88,846 Total $10,395 $78,450 $88,846 $88,846 Page 29 f Analysis of Possible Incentives Using Rate of Return on Investment for Mag Tech December 29,2007 An Explanation of Possible PEDC Incentives and Rate of Return on Investment: Any incentives that PEDC may grant to the firm on behalf of the City may be considered an investment that the City is making in the firm. The returns on that investment are the additional net benefits that the the City will receive from the firm and its direct and indirect workers. Net benefits for the City will be the additional revenues, such as from sales, property and other taxes, less additional costs for the city. Rate of return on investment is the City's average annual rate of return from additional net revenues that the City will receive on the investment of incentives that the City will be making in the firm's facility. Payback period is the number of years that it will take the City to recover the costs of incentives from the additional net revenues that it will receive from the project. Possible Level of Incentives and Rate of Return on Investment: The Pearland Economic Development Corporation has granted an incentive of$135,000 payable in four installments of$50,000 upon the firm receiving its certificate of occupancy, $35,000 after the first year of operation,$25,000 after the second year and$25,000 at the end of the third year. Therefore, if incentives guidelines are followed to provide incentives equivalent to the discounted cash flow for the City (1) received over seven years and (2)30% of the discounted cash flow over ten years, then the following are ranges of these possible incentives: Possible Range of PEDC Incentives. Annual Rate of Payback Return on Period, Incentive Investment in Years Incentives granted $135,000 54% 2.3 The discounted cash flow for the city over seven years $370,308 30% of the discounted cash flow for the city over ten years $158,009 Range of possible incentives: Low $158,009 High $370,308