HomeMy WebLinkAboutCOM 1193.001 2006-2008
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Harry Kim cP, William Takaba
Mayor ' Director
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Nancy E. Crawford
Deputy Director
Count of Hawaii
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Finance Department
25 Aupuni Street, Room 118 • Hilo, Hawaii 96720
(808) 961-8234 • Fax (808) 961-8248
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April 29, 2008 c,~
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The Honorable Pete Hoffmann, Chairman, and
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Members of the Hawai `i Count Council ° ~.'-:y ~ 4~
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333 Kilauea Avenue, Second Floor
Hilo, HI 96720
RE: Communication 1193 and the associated Resolution 629-08 related to establishing a
Community Facilities District, designated as Hawaii County Community Facilities
District No. 2-2008 (Kamanu Street. Extension).
Attached is a report from the Community Facilities District (CFD) Review Committee on
the referenced Proposed CFD. I am forwarding this report, which recommends favorable
consideration of formation of the District. The Department of Finance concurs with this
recommendation.
Should you have any questions please feel free to contact, Nancy Crawford at 961-8092.
Sincerely,
William Tak a
Director of Finance
Attachments
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Hawaii County is an equal opportunity provider and employer.
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Harry Kim ~ ~ • Dixie Kaetsu
Mayor "tf • Managing Director
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Coun of Hawaii
25 Aupuni Street
Hilo, Hawai `i 96720
DATE: April 29, 2008
T0: William Takaba
Dir for of Finance
FROM: Roil akemoto, Executive Assistant
0 'ce of Management
RE: Kamanu Street Extention Community Facilities District
On April 28, 2008 the Community Facilities District Review Committee met to
review information on the referenced Proposed Community Facilities District.
The committee consisted of the following representatives:
Roy Takemoto, Designee for the Managing Director
Nancy Crawford, Designee forthe Director of Finance
Bruce McClure, Director of Public Works
Chris Yuen, Director of Planning
Craig Masuda, Designee for the Corporation Counsel
Information considered previously and at this meeting included the impact of the
project and its public benefits, details of the construction project itself and the
landowners, the total costs of the project as well as the cost of financing and
creation of the District, and other relevant data.
The attached report of the Review Committee is transmitted to you with a positive
recommendation.
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Hawaii County is an equal opportunity provider and employer.
Communit Facilities District Review Committee Re ort
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Date: April 28, 2008
Proposed District: Hawaii County Community Facilities District No. 2-2008
Kamanu Street Extension
Petitioner: West Hawaii Business Park LLC -owner of 100% of land
within the proposed District
Project Summary:
The Kamanu Street Community Facilities District CFD or Districts has been
proposed as a means of financing the early completion of Kamanu Street
extension from its currentterminus within Kaloko Light Industrial Park to the
Honokohau Industrial Subdivision to the south. This will provide the County with
an essential minor arterial road between Hina Lani Street and Kealakehe
Parkway, relieving congestion on Queen Kaahumanu Highway and facilitating
access to the business park areas.
The County of Hawaii will administer the construction of the roadway based on
plans and specifications prepared by the landowner in coordination with
Department of Public Works staff. Construction will also include a portion of road
outside of the CFD on property owned by TSA Corporation and some additional
County improvements. The project will be funded with a combination of County
funds, some of which will be reimbursed by TSA Corporation, and with proceeds
from a CFD bond.
The current estimated cost of the construction (including design, engineering and
construction contingencies) subject to the CFD is $8,447,478,000. The road
length is 3,862 linearfeet and includes water and sewer lines. Total bond
issuance is currently estimated to be $12,370,000, which includes issuance
costs, capitalized interest and a reserve fund. The bonds will have athirty-year
term and the District will have aforty-year term to allow all applicable costs to be
recovered.
District Information:
The property within the CFD is currently owned by a single landowner, West
Hawaii Business Park, LLC. The area consists of approximately 300 acres, of
which 215 acres would be subject to special taxation to retire the CFD debt
issued to fund the construction project. It is anticipated that the property will be
developed to approximately 100 fully improved lots that will be sold to individual
buyers. The property to be developed in the District is zoned for either general
industrial orindustrial-commercial mixed uses.
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Due to the County's interest in expediting this project and the decision to have
the County manage construction, this will be a construction CFD (the County
would bid and award the construction project and progress payments would be
made from bond proceeds) rather than the usual developer sponsored
acquisition CFD (the developer bids and awards construction and provides
progress payments with the CFD reimbursing the developerforcompleted CFD
project improvements).
Improvements to be Funded:
The improvements to be funded for the proposed District will include a 60-foot
roadway with curbs, gutters and sidewalks, and related facilities and
improvements. Related improvements include retaining walls, a "ground bridge"
over a portion of burial cave, sewer lines, water mains, drainage facilities, street
lights, and overhead utilities. All of the improvements will be owned by the
County, except for certain private utility lines. (See attached Petition)
Initial CFD Committee Review:
On December 3, 2007, the CFD Review Committee met to perform an initial
review of CFD applications from West Hawaii Business Park, LLC and TSA
Corporation, the two owners within the proposed District. They found the
applications to be sufficiently complete and responsive to the requirements of
Chapter 32. Based upon the information provided in those applications and by
County staff, the Committee determined that there was sufficient public benefit
and that the owners had sufficient financial capacity and ability to perform and to
warrant going forward with the CFD process. The Finance Department was
directed to form a financing team in cooperation with the petitioners and proceed
to develop the Petition, Resolution of Intention, Rate and Method of
Apportionment and related information and documentation for further review.
Subsequent CFD Pre-Formation Activities:
The financing team, consisting of County staff from a number of relevant
departments, the property owners, their attorneys, the County's financial
consultant, bond counsel, underwriters, special tax consultants, and other
specialists was formed and commenced activities required as conditions
precedent to commencing legal CFD formation proceedings.
In the process of determining the financing costs, special tax structure and
generally educating the landowners regarding CFD financing, TSA Corporation
decided to withdraw from participation in the CFD and privately finance their
segment of the roadway improvements. This left West Hawaii Business Park
LLC as the sole owner of the CFD land and sole participant in the CFD.
Chapter 32 requires that land and improvements within a CFD have a value of at
least three times that of the debt to be incurred by the district in funding the
improvements. This determination is to be made immediately prior to the sale of
any CFD bonds. However, since this is a County sponsored improvement project
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and because the West Hawaii Business Park is currently undeveloped there was
concern whether that ratio could be achieved, therefore a preliminary appraisal
was obtained. While the ratio may be achievable by the time bonds are issued, it
is not currently sufficient, so there is the possibility that the CFD bonds maybe
issued in two segments, with the second bond issue coming after additional on-
site improvements increase the value of the land. The level of the annual special
tax includes the financial capacity to permit this possibility. In addition, if the land
value is not sufficient to support the amount of CFD bonds to fund the CFD
improvement project and related CFD bond costs, the County will advance the
shortfall from general obligation bond funds and be repaid by the CFD either in
annual special tax revenues orfuture CFD bonds or both. This will allow the full
construction of the project in a single contract, without any phasing. The current
estimated shortfall, based on the appraiser's most recent estimate is $1,700,000.
The owners and other members of the financing team continue to work to
minimize or eliminate the shortfall prior to bond issuance.
Due to the current volatility in marketing CFD bonds, a conservative interest rate
of 8% was used in determining the maximum special tax required for meeting the
CFD debt service. The annual tax burden for property tax and proposed special
taxis projected to be 1.18% of assessed value.
CFD Legislative Process:
The steps required to form a CFD consist of Finance Committee review and
Council consideration of a Resolution of Intention (ROI) to form a CFD.
Subsequent to the approval of the ROI the Council will consider an Ordinance of
Formation to form the CFD. Public hearing is waived in this case since the
petitioner is the single owner of 100% of the land within the proposed District and
County staff support the waiver. If the Council forms the CFD and bonds are
anticipated to be sold, a Bond Ordinance will be introduced to authorize the
issuance of CFD bonds.
CFD Review Committee and Process
The Administrative Guidelines for Evaluation of Proposed Communit Facilities
Districts identifies the membership of the CFD Review Committee to include the
following officials or their designees -the Managing Director, the Finance
Director, the Planning Director, the Director of Public Works, and the Corporation
Counsel. It also outlines the focus areas forthe Committee to consider in
reviewing applicant and project information relevant to the proposed CFD. A
Review Committee meeting was held for this purpose on April 28, 2008.
Documents for Review:
Petition for establishment of the District
Resolution of Intention to form a CFD which includes the CFD boundary map, a
brief description of the CFD improvements and the Rate and Method of
Apportionment of Special Tax}
Special Tax Analysis ,
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Administrative Guidelines -Review Findings:
a. Confirm that the CFD Application is sufficientl~pl= -Previously
confirmed that the application was complete at initial review meeting.
b. Idd=y and evaluate the public benefits and funding priorities - Kamanu
Street Extension project has public benefit as it is an essential minor
arteriallconnectorrnad and is the sole primary CFD improvement project to
be funded.
c. Review of proposed forms of Petition and Resolution of I ntent -The Petition
identifies the proposed District boundaries and the improvements to be
funded through the CFD. Petitioner is the owner of 100% of the property
within the proposed District and requests that public hearing be waived.
Petition is signed by authorized representatives of the owner. The Resolution
proposes a maximum special tax bond limit of$13,500,000 to finance the
improvements identified therein, sets the term of the proposed District at 40
years, and allows for Special Taxes to be levied annually.
d. Review of proposed rate and method of apportionment (RMA) -The RMA
sets the Maximum Special Tax at $3,150 per acre for MG property and
$1,830 per acre for MCX and Other property. The RMA defines and
describes all terms and processes forthe annual determination of the Special
Tax, the method of levy, collection and disbursement. It also identifies
exempt properties and process for pre-payment.
e. Review of relevant components of the proposed CFD for conformity to the
Administrative Guidelines and identification of any potential difficulties that
may be encountered at later stages of the CFD -All components of the
reviewed documentation are in conformity with the Guidelines. The land
within the proposed District is undeveloped and any barriers to development,
such as lack of water or sewer availability would cause difficulties. The
owners and other members of the financing team are currently addressing
water and sewer issues to provide assurance that requirements will be met.
Conclusion:
Based on all accumulated information, the Review Committee has concluded that
the project has significant public benefit and that the CFD would be a viable
method for providing funding for the project. The Review Committee therefore,
recommends supporting this district as it proceeds to County Council review.
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