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HomeMy WebLinkAboutFY2023 Annual ReportCITY OF EULESS TIRZ #3 – GLADE PARKS MEMO TO: Mayor Linda Martin, City of Euless Tim Stinneford, City of Euless Council Member Eddie Price, Mayor Pro Tem Tika Paudel, City of Euless Council Member Kathryn Rotter, Tarrant County Shannon Fletcher, JPS Health Network Ronnie Watkins, TCCD FROM: Janina Jewell, Director of Finance SUBJECT: TIRZ #3 – Glade Parks Annual Report DATE: March 15, 2024 On November 9, 2010, the City Council of the City of Euless passed ordinance #1892 establishing Tax Increment Reinvestment Zone #3 – Glade Parks (“the Zone”). The project and financing plan for the Zone included $12.1 million for qualifying infrastructure improvements including arterial streets and bridge construction, roadway access improvements along Highway 121, wetland mitigation and water, wastewater, and drainage improvements. The anticipated net benefit to the taxing entities was estimated at approximately $197 million. On August 11, 2015 the City Council approved an amendment to increase the project cost by $3,268,910 to a total of $15,369,514. This additional project costs funded the construction of a park and parking garage to provide connectivity between the inline stores, Dave & Busters, the Cinepolis movie theatre and the LifeStyle Center. Debt for this amendment was issued during fiscal year 2018. The base year (tax year 2010) appraised taxable values totaled $19,758,821. For tax year 2022, there was a $282,894,892 increase in taxable value of the property located within the Zone for the City creating $1,301,317 in property tax revenue. For fiscal year 2023, the Zone also collected $448,863 in sales tax revenues from the City to cover a portion of the annual debt service costs. As of fiscal year- end September 30, 2023, $15,048,910 of debt had been issued to fund public infrastructure improvements by the City and the total outstanding principal and interest on this debt was $12,246,988. Commercial growth continued in 2023 within the 200-acre Glade Parks Mixed-Use development. Additions to Glade Parks included Kids Empire, Reserve Taqueria, Salata, Jersey Mikes, CAVA Mediterranean Grill, Piada Italian Kitchen, and Kura Revolving Sushi. Current active development at Glade Parks includes Juicy Dumpling and At Home. If you have any questions or need additional information, please let me know. I will be happy to provide further assistance. CITY OF EULESS TIRZ #3 - GLADE PARKS DEVELOPMENT ANNUAL REPORT FOR FISCAL YEAR ENDING 9/30/23 FY2023 Amount and Source of Revenue in the Tax Increment Fund: Property tax collections Tarrant County 493,120$ Tarrant County College District 192,328$ City of Euless 975,987$ Sales tax contributions City of Euless 448,863$ Investment income 186,532$ Total revenues for fiscal year* 2,296,830$ Amount and Purpose of Expenditures from the Tax Increment Fund: Transfer to debt service 1,138,418$ Total expenditures for fiscal year 1,138,418$ Debt Service Requirements on Outstanding Debt as of FYE: [Debt issued: by the City of Euless 2011, 2014 & 2015 Certificates of Obligation; loan by City of Euless 2018] Principal 10,193,720$ Interest 2,053,268$ Total requirements 12,246,988$ Tax Increment Base and Current Captured Appraised Value Retained by the Zone: Tax increment base (TY2010) 19,758,821$ Current captured appraised value 282,894,892$ Captured Appraised Value Shared by the Municipality and Other Taxing Entities and Total Amount of Tax Increments Received: Taxing Unit Base Tax Year (2010) Appraised Taxable Value Taxable Value - Tax Year 2022 Captured Appraised Value Tax Year 2022 Tax Rate per $100 FY2023 Property Tax Revenue FY2023 Tarrant County 19,758,821$ 315,254,606$ 295,495,785$ 0.224000$ 661,911$ Tarrant County College District 19,758,821$ 315,261,606$ 295,502,785$ 0.130170$ 384,656$ City of Euless 19,758,821$ 302,653,713$ 282,894,892$ 0.460000$ 1,301,317$ This report submitted by: Janina Jewell Director of Finance City of Euless, Texas * Revenues reported using cash basis accounting. Accrual accounting method reported in the City of Euless Annual Comprehensive Financial Statement and on Tax Increment Finance Registry revenues are higher by $3,313. CITY OF EULESS TIRZ #3 - GLADE PARKS DEVELOPMENT REVISED ANNUAL FINANCING PLAN UPDATE FOR FISCAL YEAR ENDING 9/30/2023 FINANCING PLAN ACTUAL DEVELOPMENT DEV vs PLAN Fiscal Year Captured Valuation Property Tax Revenues Sales Tax Revenues Total Planned Revenues Captured Valuation Property Tax Revenues Sales Tax Revenues Total Actual Revenues Difference 2011 -$ -$ -$ -$ -$ -$ -$ -$ -$ 2012 -$ -$ 2,979$ 2,979$ -$ -$ 2,979$ 2,979$ -$ 2013 -$ -$ 9,369$ 9,369$ -$ -$ 9,369$ 9,369$ -$ 2014 17,604,858$ 110,074$ 21,457$ 131,532$ 17,604,858$ 110,074$ 21,457$ 131,532$ -$ 2015 59,077,593$ 368,275$ 37,058$ 405,333$ 59,077,593$ 368,275$ 37,058$ 405,333$ -$ 2016 72,503,914$ 451,971$ 129,692$ 581,663$ 72,503,914$ 461,007$ 153,707$ 614,713$ 33,050$ 2017 107,225,169$ 668,415$ 266,876$ 935,291$ 125,706,567$ 768,578$ 197,154$ 965,731$ 30,440$ 2018 176,344,213$ 1,099,286$ 356,932$ 1,456,218$ 176,282,588$ 1,012,997$ 262,401$ 1,275,398$ (180,820)$ 2019 233,103,926$ 1,453,112$ 405,660$ 1,858,772$ 231,344,415$ 1,266,741$ 353,112$ 1,619,853$ (238,919)$ 2020 256,934,514$ 1,601,666$ 486,111$ 2,087,777$ 262,896,009$ 1,454,842$ 320,222$ 1,775,064$ (312,713)$ 2021 294,547,101$ 1,836,133$ 534,572$ 2,370,705$ 274,996,741$ 1,519,474$ 401,180$ 1,920,654$ (450,051)$ 2022 325,011,219$ 2,026,039$ 553,938$ 2,579,977$ 247,144,240$ 1,502,550$ 434,221$ 1,936,771$ (643,206)$ 2023 333,835,620$ 2,081,048$ 573,812$ 2,654,860$ 282,894,892$ 1,661,435$ 448,863$ 2,110,298$ (544,562)$ 2024 343,879,509$ 2,143,659$ 588,711$ 2,732,370$ -$ -$ -$ -$ -$ 2025 353,200,475$ 2,201,763$ 600,486$ 2,802,249$ -$ -$ -$ -$ -$ 2026 360,659,661$ 2,248,262$ 612,495$ 2,860,757$ -$ -$ -$ -$ -$ 2027 368,268,031$ 1,574,570$ 416,497$ 1,991,067$ -$ -$ -$ -$ -$ 2028 376,028,568$ 1,599,532$ 424,827$ 2,024,359$ -$ -$ -$ -$ -$ 2029 383,944,316$ 1,633,203$ 433,323$ 2,066,526$ -$ -$ -$ -$ -$ 2030 392,018,378$ 1,667,548$ 441,990$ 2,109,538$ -$ -$ -$ -$ -$ 2031 400,253,922$ 1,702,580$ 450,830$ 2,153,410$ -$ -$ -$ -$ -$ 2032 408,654,177$ 1,738,313$ 459,846$ 2,198,159$ -$ -$ -$ -$ -$ 2033 417,222,437$ 1,774,760$ 469,043$ 2,243,803$ -$ -$ -$ -$ -$ 2034 425,962,062$ 1,811,936$ 478,424$ 2,290,360$ -$ -$ -$ -$ -$ 2035 434,876,480$ 1,849,856$ 487,993$ 2,337,849$ -$ -$ -$ -$ -$ 2036 443,969,186$ 1,888,534$ 497,752$ 2,386,286$ -$ -$ -$ -$ -$