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HomeMy WebLinkAboutDoc 029 - Enterprise Zone Amendment Deschutes County Board of Commissioners 1300 NW Wall St., Suite 200, Bend, OR 97701-1960 (541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org AGENDA REQUEST & STAFF REPORT For Board Business Meeting of January 29, 2014 _____________________________ DATE: January 13, 2014 FROM: Jon Stark REDI 541-923-5223 TITLE OF AGENDA ITEM: Consideration of Board approval for Enterprise Zone Extended Abatement Agreement for PCC Schlosser Redmond, Oregon. PUBLIC HEARING ON THIS DATE? NO. BACKGROUND AND POLICY IMPLICATIONS: PCC Structurals dba PCC Schlosser (PCC Schlosser) has submitted an application for the Oregon Enterprise Zone Extended Abatement (E-Zone). Extended Abatements last for four or five-years. This program allows qualifying businesses and investments to receive 100% abatement of property taxes associated with the assessed value of new capital improvements. Companies continue to pay taxes on the value of the land during the term of the abatement. Depending upon the nature of the State program being used E-Zone abatements can range from three (3) years (Standard program); to five (5) years (known as the Extended program); to as many as (fifteen) 15 years (known as the Super program). Programs have increasing requirements, memorialized through E-Zone agreements, associated with job creation and wage level. The three-year abatement does not have an average wage requirement. However, the Extended and Super programs require wages that are certified at 150% of Deschutes County average annual wage. The Deschutes County’s average annual compensation (as relevant to 2014 approvals) is $36,782 per year - 150 percent of that is $55,173. Compensation under the criteria includes not only salary, but overtime, medical and retirement benefits as well. Not all jobs created need to exceed the 150 percent average annual compensation criteria, but rather an average of the overall compensation for all jobs needs to exceed the 150 percent average annual compensation criteria. Extended abatements require approval from each E-Zone sponsor(s). It is the prerogative of the sponsor agency(ies) whether or not the approvals are granted by the governing body or administratively. The Greater Redmond Area E-Zone has three co-sponsors: the City of Redmond; Deschutes County; and the City of Sisters. The City of Redmond’s policy is that the Redmond City Council has discretionary authority for all Extended and Super enterprise zone agreements. The Redmond City Council will consider the agreement at a meeting on January 14, 2014, followed by the Sisters City Council on January 23, 2014. PCC Schlosser is a manufacturer of titanium investment castings – with applications in jet aircraft engines, airframes, military armament, medical prosthesis, and many other industrial markets. PCC Schlosser is one of Redmond’s most successful manufacturing companies, continually expanding their capital investment and workforce in Redmond. They have successfully participated in four Enterprise Zone programs, starting in 1990. Since, companies can only apply for the Enterprise Zone Abatement during times of growth and expansion, PCC Schlosser’s past history of Enterprise Zone Abatement applications is indicative of the steady growth that the company has enjoyed in Redmond. Schlosser Casting Company first applied for an Enterprise Zone Abatement in 1990. In 1997, after PCC Structurals acquired the business, the company applied for a second Enterprise Zone Abatement in 1998 during their expansion. This occurred again in both 2005, as well as 2008. Now, as PCC Schlosser is anticipating yet another expansion at their facility in Redmond, they are applying for a fifth Enterprise Zone Abatement for five-year duration. PCC Schlosser currently employs approximately 246 people, and they have committed increasing their workforce by 25 employees through this expansion. Capital investment for this expansion project is estimated to be $2,000,000. The company’s average annual compensation for its new employees will be greater than 150 percent of the Deschutes County average annual compensation, qualifying it for the Enterprise Zone Extended Abatement program 2015-2019 (two additional years to the three-year abatement program). FISCAL IMPLICATIONS: This action will extend the property tax abatement from three years to five years. The combined value of the five-year abatement for all of the overlapping taxing jurisdictions is $160,950 (not including appreciation/depreciation). Beginning in year six (6), the improvements are estimated to yield a collective $32,190 in property taxes, which had been formerly abated. RECOMMENDATION & ACTION REQUESTED: Approve the Agreement for Oregon Enterprise Zone Extended Abatement for PCC Schlosser. ATTENDANCE: Jon Stark, Redmond Economic Development, Inc. DISTRIBUTION OF DOCUMENTS: Heather Richards City of Redmond 716 SW Evergreen Redmond, OR 97756 Jon Stark Redmond Economic Development, Inc. 446 SW 7th Redmond, OR 97756 Agreement for Oregon Enterprise Zone Extended Abatement Greater Redmond Area Enterprise Zone WRITTEN AGREEMENT WITH THE GREATER REDMOND AREA ENTERPRISE ZONE SPONSORS TO EXTEND PROPERTY TAX EXEMPTION TO FIVE (5) CONSECUTIVE YEARS IN TOTAL FOR CAPITAL INVESTMENT BY PCC STRUCTURALS DBA PCC SCHLOSSER. The City of Redmond, Deschutes County and the City of Sisters, co-sponsors of the Greater Redmond Area Enterprise Zone (hereinafter "The Zone Sponsor") and PCC Structurals dba . PCC Schlosser, (hereinafter "The Firm") do hereby enter into an agreement for extending the period of time in which The Firm shall receive an exemption on its proposed investment in qualified property in the Greater Redmond Area Enterprise Zone contingent on certain special requirements, under ORS 285C.160 (2003). The Zone Sponsor and The Firm jointly acknowledge, that subject to timely submission and approval of an application for authorization and the satisfaction of other requirements under ORS 285C.050 to 285C .250, The Firm is eligible for three years of complete exemption on its qualified property; that nothing in this agreement shall modify or infringe on this three-year exemption or the requirements thereof, and that this agreement becomes null and void if The Firm does not qualify for these three years of the exemption . The Zone Sponsor extends The Firm's property tax exemption two additional years on all property that initially qualifies in the Greater Redmond Area Enterprise Zone after the assessment year beginning on January 1, 2015 and, thus, sets a total period of exemption of five consecutive years during which statutory requirements for the standard three-year enterprise zone exemption must also be satisfied and maintained. CONFIRMATION OF STATUTORY PROVISIONS In order to receive the additional (2) two-years of enterprise zone exemption granted herein, The Firm agrees herewith under 285C.160(3)(a)(A) that for each year of the entire exemption period, The Firm's average annual compensation for all new employees is equal to or greater than 150 percent of the county average annual wage, in accordance with the specific definitions and guidelines in Oregon Administrative Rules (OAR 123-065-4100 -4140) which provides that: 1. Such compensation may include non-mandatory benefits that can be monetized; 2. The county average annual wage is set at the time of authorization, except as pursuant to ORS 285C.160( 4), according to the 2012 Deschutes County average annual payroll rate of $36,782 for which 150 percent (includes total compensation package) equals $55,173; 3. Only employees working at jobs filled for the first time after the application for authorization but by December 31 of the first full year of the initial exemption and performed within the current boundaries of the Greater Redmond Area Enterprise Zone are counted; and DC 20 4-0 29 4. Only full-time, year-round and non-temporary employees engaged a majority of their time in The Firm's eligible operations consistent with ORS 285C.135 & 285C.200(3) are counted, regardless if such employees are leased, contracted for or otherwise obtained through an external agency or are employed directly by The Firm. ACCEPTING FOR THE CO-SPONSORS OF THE GREATER REDMOND AREA ENTERPRISE ZONE: Signature: ______________ Date: ________ George Endicott, Mayor, City of Redmond Signature: ______________ Date: ________ Tammy Baney, Board Chair, Deschutes County Signature: ______________ Date: ________ Brad Boyd, Mayor, City of Sisters ACCEPTING FOR PCC Schlosser: Date: ________Signature: ----r===o.::<==::------­Representaitve Signature Printed Name / Title Address City, State, Zip Phone / Fax Email