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HomeMy WebLinkAbout06-20-2017 Item 14 Public Hearing - TEFRA Housing Authority of SLO Finance Rehabilitation Bond of 55 affordable Housing Units Meeting Date: 6/20/2017 FROM: Michael Codron, Community Development Director Prepared By: Steven Orozco, Planning Technician SUBJECT: TAX AND EQUITY FISCAL RESPONSIBILITY ACT (TEFRA) HEARING REGARDING THE HOUSING AUTHORITY OF SAN LUIS OBISPO ISSUANCE OF A TAX-EXEMPT DEBT OBLIGATION TO FINANCE THE REHABILITATION BOND OF 55 AFFORDABLE HOUSING UNITS AT 1092 ORCUTT ROAD, 1102 IRONBARK, AND 1363 PISMO STREET RECOMMENDATION 1. Conduct a public hearing under the Tax and Equity Fiscal Responsibility Act (TEFRA) of 1982 pursuant to the requirements of the Internal Revenue Code of 1986; and 2. Adopt a resolution (Attachment A) allowing the issuance of a tax -exempt loan by the Housing Authority of the City of San Luis Obispo to acquire and rehabilitate Laurel Creek Apartments, Ironbark Apartments, and Pismo Buchon Apartments. DISCUSSION Previous Council Approval & New TEFRA Request On May 2, 2017, the City Council held a public hearing regarding the proposed issuance by the Housing Authority of San Luis Obispo (HASLO) of $5,600,000 of bonds to finance costs of the acquisition and rehabilitation of the Housing Facilities and, following the public hearing, approved the issuance of those bonds by the Authority (Attachment B). However, the costs of the rehabilitation of the Housing Facilities have unexpectedly increased, and HASLO now proposes to issue the Bonds to provide additional financing for such costs. The Housing Authority of the City of San Luis Obispo (HASLO) is requesting that the Council hold a public hearing regarding the issuance of a second tax-exempt loan in the amount of $900,000 to acquire and rehabilitate the 55 units of affordable housing. Although there is no financial participation (or liability, direct or indirect) by the City in approving the issuance of this “conduit” financing, Council conduct of a public hearing and approval of the reissuance is required under federal regulations for tax-exempt financing. Background HASLO was the original developer for Laurel Creek Apartments, Ironbark Apartments, and Pismo Buchon Apartments. The primary funding source for each of these projects was the low- income housing tax credits awarded by the California Tax Credit Allocation Committee (TCAC). California statue does not allow Housing Authorities to be a party in these partnerships, so the Housing Authority transferred its interest to San Luis Obispo Non-profit Housing Corporation (SLONP). SLONP serves as the sole Managing General Partner. The partnerships have a 15-year compliance period over which the tax credits are earned. After 15 years, the limited partner has the option to seek a buyer for its interest. Packet Pg 203 14 Laurel Creek Apartments, Ironbark Apartments, and Pismo Buchon Apartments have all passed the 15-year compliance period, and the limited partner, WNC & Associates, wishes to dissolve the partnership and sell its interest in the properties. All the properties have capital improvement needs of approximately $1,820,000 that must be addressed in the near future. HASLO closed escrow earlier in June 2017 to purchase the partnership interests in Laurel Creek Apartments, Ironbark Apartments, and Pismo Buchon Apartments; and will now work with SLONP to form a new partnership. Project Summary 1. HASLO successfully obtained Low Income Housing Tax Credits in the Summer of 2016 to move forward with the project. 2. Laurel Creek Apartments is a 24-unit affordable rental apartment complex located at 1092 Orcutt Road. Laurel Creek Apartments was placed into service in June 1994 as is in need for approximately $1,200,000 in capital improvements. 3. Ironbark Apartments, located at 1102 Ironbark, has 20 affordable rental units and was placed into service in November 1995. Approximately $20,000 per unit in capital improvements is needed for the site, for a total of $400,000. 4. Pismo Buchon Apartments are located at 1363 Pismo Street. The affordable housing complex has 11 rental units and was placed into service in 2000. Approximately $220,000 is needed in capital improvements for this complex. 4. The issuance of the Bond requires that the Council conduct a public hearing regarding the financing of the Project under the Tax Equity and Fiscal Responsibility Act of 1982 (“TEFRA”), and pursuant to the requirements of the Internal Revenue Code of 1986. The TEFRA public hearing allows Council to adopt a resolution approving the issuance by the Authority of the Bonds, in order to maintain purchase and rehabilitate the three affordable housing facilities. No City Liability for the Financing There is no City liability in approving the issuance of conduit financing. The bonds are payable solely from the payments by the Borrower on a loan made to it (the “Borrower Loan”) by the Authority from the proceeds of the Bonds. The rental payments by tenants in the Project are the source of revenue used by the Borrower to repay the Borrower Loan. The City has no financial, legal, or other obligation, liability or responsibility for the Project or for the repayment of the Bonds or the repayment of the Borrower Loan. The documents for the Bonds clearly provide that the Bonds are payable solely from payments on the Borrower Loan made by the Borrower. Outside of holding this hearing and adopting the required resolution, no other participation or activity of the City with respect to the bonds will be required. City’s Conduit Financing Policy While the Council is not obligated to approve this request, it would be consistent with past City actions regarding the Project. Under the City’s debt financing and management policies, consideration of a request for conduit financing is generally a two-step process: Packet Pg 204 14 1. First asking the Council if they are interested in considering the request and establishing the ground rules for evaluating it. 2. And then returning with the results of this evaluation and recommending approval of appropriate financing documents if warranted. Given the Council’s prior approval for this TEFRA hearing in May 2017, and past successful approval to conduit financing to HASLO, staff recommends that the Council find HASLO capable for achieving the public purpose of maintaining and providing affordable housing financed partially through tax exempt bonds. City’s Past Experience with Conduit Housing Bonds The City has approved thirteen “conduit” housing bond issues in the past as reflected in the following summary. There have been no financial difficulties with any of these bond issues. 1. 1985. 168-unit apartment development on Southwood Drive (refinanced in 1993). 2. 1998. 30-unit development (all affordable for seniors and persons with disabilities) on Brizzolara Street. 3. 1999. 122-unit apartment development by the De Vaul Ranch Company, of which 26 units will be affordable: 24 for “very-low” and 2 for “moderate” income households. 4. 2002. 19-unit senior apartment development at 433 Pacific Street (Pacific and Carmel). 5. 2005. 40 affordable one-bedroom units for seniors as well as one manager’s unit in an existing historic single-family residence at 2005 Johnson Avenue (“Del Rio Terrace”). 6. 2009 and 2011. 8-unit housing project at 1468 East Foothill Boulevard for the University Board of the Santa Barbara Presbytery. 7. 2012. 120-unit apartment project affordable to low and very-low income households located at 1550 Madonna Road. 8. 2013. 19-unit apartment project affordable rental apartment facility for seniors located at 433 Pacific (“Carmel Street Apartments”). 9. 2013. 40-unit affordable rental apartment facility for seniors located at 2005 Johnson Avenue (“Del Rio Terrace”). 10. 2016. Rehabilitation of 55 affordable rental units located at 1092 Orcutt Road, 1102 Ironbark, and 1363 Pismo Street. 11. 2016. 46-unit affordable apartment development at 3680 Broad Street (“Iron Works”). Packet Pg 205 14 12. 2017. Renewal of the rehabilitation of 55 affordable rental units located at 1092 Orcutt Road, 1102 Ironbark, and 1363 Pismo Street. 13. 2017. Renewal of a 46-unit affordable apartment development at 3680 Broad Street (“Iron Works”). Next Steps After the TEFRA public hearing and adoption of the Resolution of the Council approving the issuance of Bonds, HASLO will begin rehabilitation work on the units. There will be no further actions required by the City. ENVIRONMENTAL REVIEW The project is exempt from environmental review per Section 15061(b)(3) of the California Environmental Quality Act Guidelines because action is in regards to financing a future affordable housing project which will be subject to environmental review. The activity in question will not have a significant impact on the environment. FISCAL IMPACT There are no fiscal impacts to the City associated with this matter. As noted above, the City has no liability, directly or indirectly, for the financing. ALTERNATIVES 1. Do not approve the issuance of bonds by the Authority. Given that the Council had approved a TEFRA hearing in May 2017, and that HASLO has closed escrow, t his hearing is crucial in making sure this project moves forward, this option is not recommended. 2. Defer consideration of the request. Due to the critical need for tax exempt bond financing to rehabilitate these units, this option is not recommended. Attachments: a - Draft Resolution b - Resolution No. 10794 (2017 Series) Packet Pg 206 14 R ______ RESOLUTION NO. ______ (2017 SERIES) A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN LUIS OBISPO, CALIFORNIA, APPROVING THE INCURRING OF A TAX- EXEMPT OBLIGATION BY THE HOUSING AUTHORITY OF THE CITY OF SAN LUIS OBISPO FOR THE PURPOSE OF PROVIDING ADDITIONAL FINANCING FOR THE REHABILITATION OF LAUREL CREEK, IRONBARK AND PISMO BUCHON APARTMENTS WHEREAS, the Housing Authority of the City of San Luis Obispo (the “Authority”) is authorized by Chapter 1 of Part 2 of Division 24 of the Health and Safety Code of the State of California, as amended (the “Act”), to incur indebtedness and to make loans for housing purposes specified in the Act; and WHEREAS, SLO 55, L.P., a California limited partnership (the “Borrower”) intends to acquire and rehabilitate the following three apartment facilities (collectively referred to in this Resolution as the “Housing Facilities”): Laurel Creek Apartments, located at 1092 Orcutt Road in the City, Ironbark Apartments located at 1102 Ironbark Street in the City, and Pismo Buchon Apartments, located at 1363 Pismo Street in the City; and WHEREAS, such assistance will involve the issuance by the Authority of debt obligations (which may be in the form of a loan evidenced by a note or tax-exempt revenue bonds, and referred to in this Resolution as the “Bonds”) and a loan of the proceeds of the Bonds to the Borrower; and WHEREAS, a portion of the housing units in the Housing Facilities will be rented to persons and families of low or very low income as required by the Act and the Internal Revenue Code of 1986, as amended (the “Code”); and WHEREAS, the Bonds will be considered to be a “qualified exempt facility bonds” under Section 142(a) of the Code, and Section 147(f) of the Code requires that the “applicable elected representative” with respect to the Authority approve the issuance by the Authority of the Bonds following the holding of a public hearing with respect thereto; and WHEREAS, the Authority has determined that the Council of the City is the “applicable elected representative” to approve the issuance by the Authority of the Bonds because the Housing Facilities are all located within the City; and WHEREAS, following the conduct by the Council of a public hearing on May 2, 2017, regarding the issuance of the Bonds by the Authority, the City Council adopted a resolution approving the issuance by the Authority of $5,600,000 of Bonds for the Housing Facilities; and WHEREAS, the costs of the rehabilitation of the Housing Facilities has unexpectedly increased, and the Authority has now requested that the Council hold a public hearing regarding the issuance of an additional $900,000 in Bonds by the Authority to finance costs of the Housing Packet Pg 207 14 Resolution No. ______ (2017 Series) Page 2 R ______ Facilities (the “Additional Bonds”), and approve the issuance of the Additional Bonds by the Authority; and WHEREAS, notice of a public hearing by the Council regarding the issuance of the Additional Bonds by the Authority to provide financing for the Housing Facilities has been duly given as required by the Code, and the Council has held the public hearing at which all interested persons were given an opportunity to be heard on all matters relative to the location, operation and financing of the Housing Facilities, including the Authority's issuance of the Additional Bonds and subsequent lending of the proceeds thereof to the Borrower to pay costs of the rehabilitation by the Borrower of the Housing Facilities; and WHEREAS, the City will not be a party to any of the agreements or other documents related to the Bonds or the Additional Bonds, or the use of the proceeds thereof for the financing of the Housing Facilities, the City will have no liability or responsibility relat ed to the repayment or administration of the Bonds or the Additional Bonds, and the issuance of the Bonds, the issuance of the Additional Bonds and the financing of the Housing Facilities with the proceeds thereof will not impose any legal, financial or moral obligation on the City; and WHEREAS, it is in the public interest, for the public benefit and in furtherance of the public purpose of the City that the Council approve the issuance by the Authority of the Additional Bonds for the aforesaid purposes. NOW, THEREFORE, BE IT RESOLVED that the Council of the City of San Luis Obispo does declare, determine and order as follows: SECTION 1. Approval of Issuance of Bonds. The Council of the City of San Luis Obispo hereby approves the issuance by the Authority of the Additional Bonds for purposes of the Code. SECTION 2. Environmental Determination. The Council of the City of San Luis Obispo has determined that the above action will not have a significant impact on the environment, as defined by §15061(b)(3) of the California Environmental Quality Act and is exempt from environmental review. SECTION 3. This resolution shall take effect immediately upon its adoption. Packet Pg 208 14 Resolution No. ______ (2017 Series) Page 3 R ______ Upon motion of Council Member _______________ seconded by Council Member _______________ and on the following roll call vote: AYES: NOES: ABSENT: The foregoing Resolution was adopted this 20th day of June, 2017. Mayor Heidi Harmon ATTEST: Carrie Gallagher City Clerk APPROVED AS TO FORM: J. Christine Dietrick City Attorney IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of San Luis Obispo, California, this ______ day of ______________, _________. ____________________________________ Carrie Gallagher City Clerk Packet Pg 209 14 RESOLUTION NO. 10794 (2017 SERIES) A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN LUIS OBISPO, CALIFORNIA, APPROVING THE INCURRING OF A TAX EXEMPT OBLIGATION BY THE HOUSING AUTHORITY OF THE CITY OF SAN LUIS OBISPO FOR THE PURPOSE OF PROVIDING FINANCING FOR THE ACQUISITION AND REHABILITATION OF LAUREL CREEK, IRONBARK AND PISMO BUCHON APARTMENTS WHEREAS, the Housing Authority of the City of San Luis Obispo (the "Authority") is authorized by Chapter 1 of Part 2 of Division 24 of the Health and Safety Code of the State of California, as amended (the "Act"), to incur indebtedness and to make loans for housing purposes specified in the Act; and WHEREAS, SLO 55, L.P., a California limited partnership (the `Borrower") intends to acquire and rehabilitate the following three apartment facilities (collectively referred to in this Resolution as the "Housing Facilities"): Laurel Creek Apartments, located at 1092 Orcutt Road in the City, Ironbark Apartments located at 1102 Ironbark Street in the City, and Pismo Buchon Apartments, located at 1363 Pismo Street in the City; and WHEREAS, such assistance will involve the issuance by the Authority of debt obligations which may be in the form of a loan evidenced by a note or tax-exempt revenue bonds, and referred to in this Resolution as the "Bonds") in the approximate amount of $5,600,000, and a loan of the proceeds of the Bonds to the Borrower; and WHEREAS, a portion of the housing units in the Housing Facilities will be rented to persons and families of low or very low income as required by the Act and the Internal Revenue Code of 1986, as amended (the "Code"); and WHEREAS, the Bonds will be considered to be a "qualified exempt facility bonds" under Section 142(a) of the Code, and Section 147(f) of the Code requires that the "applicable elected representative" with respect to the Authority approve the issuance by the Authority of the Bonds following the holding of a public hearing with respect thereto; and WHEREAS, the Authority has determined that the Council of the City is the "applicable elected representative" to approve the issuance by the Authority of the Bonds because the Housing Facilities are all located within the City; and WHEREAS, notice of a public hearing by the Council regarding the financing of the Housing Facilities has been duly given as required by the Code, and the Council has held the public hearing at which all interested persons were given an opportunity to be heard on all matters relative to the location, operation and financing of the Housing Facilities, including the Authority's issuance of the Bonds and subsequent lending of the proceeds thereof to the Borrower to pay costs of the acquisition and rehabilitation by the Borrower of the Housing Facilities; and R 10794 Packet Pg 210 14 Resolution No. 10794 (2017 Series) Page 2 WHEREAS, the City will not be a party to any of the agreements or other documents related to the Bonds and the financing of the Housing Facilities, the City will have no liability or responsibility related to the repayment or administration of the Bonds, and the issuance of the Bonds and the financing of the Housing Facilities will not impose any legal, financial or moral obligation on the City; and WHEREAS, it is in the public interest, for the public benefit and in furtherance of the public purpose of the City that the Council approve the issuance by the Authority of the Bonds for the aforesaid purposes. NOW, THEREFORE, BE IT RESOLVED that the Council of the City of San Luis Obispo does declare, determine and order as follows: SECTION 1. Approval -of Issuance of Bonds. The Council of the City of San Luis Obispo hereby approves the issuance by the Authority of the Bonds for purposes of the Code. SECTION 2. Environmental Determination. The Council of the City of San Luis Obispo has determined that the above action will not have a significant impact on the environment, as defined by §15061(b)(3) of the California Environmental Quality Act and is exempt from environmental review. Upon motion of Council Member Christianson, seconded by Council Member Gomez, and on the following roll call vote: AYES: Council Members Christianson, Gomez, and Pease Vice Mayor Rivoire and Mayor Harmon NOES: None ABSENT: None The foregoing resolution was adopted this 2nd day of May 2017. Ma or H di Harmo ATTEST: Aaj,4- 11(, Z IJO Carrie Gallagher City Clerk R 10794 Packet Pg 211 14 Resolution No. 10794 (2017 Series) APPROVED AS TO FORM: Page 3 IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of San Luis Obispo, California, this l Zik day of , 2017. Carrie Gallagher City Clerk R 10794 Packet Pg 212 14 CD 1.0 CD cr CD cn `o � - o r- -� � � o CD n N � ' CD �. • O CD C. CD CD C� n CD cn w � � w ° -h 0 O.CD pj A. 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County of San Luis Obispo I am a citizen of the United States and a resident of the County aforesaid; I am over the age of eighteen and not interested in the above entitled matter; I am now, and at all times embraced in the publication herein mentioned was, the principal clerk of the printers and publishers of THE TRIBUNE, a newspaper of general Circulation, printed and published daily at the City of San Luis Obispo in the above named county and state; that notice at which the annexed clippings is a true copy, was published in the above-named newspaper and not in any supplement thereof — on the following dates to wit; JUNE 3, 2017 that said newspaper was duly and regularly ascertained and established a newspaper of general circulation by Decree entered in the Superior Court of San Luis Obispo County, State of California, on June 9, i952, Case #19139 under the "Government Code of the State of California. I certify (or declare) under the penalty of perjury that the foregoing is true and correct. (SiAnAture of Principal Clerk) DATE: JUNE 3, 2017 AD COST: $396.72 NOTICE 16 HEREBY 0IVEN that on June 20, 2017, a public hear- ing as required by Section 147(1) of the Internal Revenue Code of 1986 will be he id by the City Counoll of the Clty of San Luis Obispo (the "Clty� with respect to the proposed issuance by the Housing Authority of the City of San Lula Obispo (the "Authorityll of debt ob. ligations (Which may be in the form of a Ilan evidenced by a note Of tax-exempt revenue bonds, and referred to In this Notice as the "80ndV) In one or more series in an aggregate amount of approxi- mately $900.3100. The proceeds of the Bonds wilt be used to: ft) fi- nance a portion Of the costs of the rehabilitation of a 24 unit rental housing facility located at 11092 Orcun Road In the City known as Laurel Creek Apartments, a 20 unit rental housing facility located at 1102 Ironbark Street In the City known as Ironbark Apartments, an 11 unft rental housing facility Located at 1363 Pismo Street in the City known as Pismo Buchan Apartments (colfectively, the "Housing Facililiea'q; and (2) pay certain expenses incurred in can- nection with The issuance of the Bonds. The Housing Facllftfasare to be owned by SLO 55. L,f ., a Callfornla limited padnerslilp (tha "Borrower"), end the Housing Facilities will be operated Initially by the Auniorlty or another entity Solacted by the 8vrrower. All or a Poll Ian of the rental units In the Housing Facilities will be rented 10 persons and families of Low or very low Irimme. On May 2, 2017. the City Council held a pu.bllo hearing regarding the proposed Issuance by the Authority of $5,800,(00 of bonds to firrancei costs of the acquisllion and rahabllitallon of the Housing Facilities and, following the public hearing, approved the muance of those bonds by the Authority. However, the costs of the rehabili tation of the Housing FaCililles have unexpectedly increased, and [he Authority now proposes to issue the Bands to provide addition- al financing for such costs. The Bonds and tiie ONIgal Ion to pay principal of and Interest Thom - on and any redemption pramlum with respect thereto will not con- stitute an Indebtedness 0 an obligation of Ina Authority, the Oily of San Luis Obfspo, the State of California or any pollllcal subdivision thereof within the meaning of any constitutional or statutory dabs lim11at!on, or a charge against Ilse general Credit or lexing powers of any of Giem, but will be payable solely from certain revenues du• ly pledged therefor and go no toIly repreaenIfrig amounts pard by the M-- ­ The hearing will c0mroOnce at 13:00 p.m. or as soon thereafter as the matter can be heard, and will be held in the city CounclI Cham- bers, tccated at 994 Palm Street, San Luis Obispo, California. In- lorestod persons wishing to express their views on the issuance of the Bonds or an Ibe nature and location of ilia Housing Facilities Proposed to be financed may attend the public hearing or, prior to the time of the hearing, submit written c miments. Additional Infurmalcrl oonceming the Housing Facilities to be fi. nanced may be obtained from Ken Lltxinger, pirectol of Finance and Chlef Floanclat 01lfear or the Authodly, telephone number (605) 594-5304; and any written comments should be sent prior to the public hearing 10 the City Clerk of the Cily of Sate Luis Obispo, at goo Palm Street, San L u I s Obispo, California 93401. The City Council may also discuss other hearings or business items before vratiar the item listed ag4ve. it YOU challenge the pro. Posed project in court, you may be.11tWted to raising only those is. sues you Or someona else raised at the public hearing described In this notice, or In written correspondence delivered to The City Council at, Cr prior to, the public hearing. Re parts for this meeIIng will be avaliable 10 review In the City Clark's Office and Online at www&I9c11y,;vrg on Jame 14. 2017. Please call she City Clark's Office at (0-05) 781-7100 for more infor- mation, . The City CounclI meeting will be televised five on Charter Cable Cha nna120 and IIIve streaming on www;alacYtv.g . Carrie Gallagher City Clerk Olty of San Luis Obispo Ions 3, 2017 3104646 TAX AND EQUITY FISCAL RESPONSIBILITY ACT (TEFRA) HEARING REGARDING THE HOUSING AUTHORITY OF SAN LUIS OBISPO ISSUANCE OF A TAX-EXEMPT BOND TO ACQUIRE AND REHABILITATE 55 AFFORDABLE HOUSING UNITS AT 1092 ORCUTT ROAD, 1102 IRONBARK, AND 1363 PISMO STREETJune 20, 20171 Recommendation1.Conduct a public hearing under the Tax and Equity Fiscal Responsibility Act (TEFRA) of 1982 and pursuant to the requirements of the Internal Revenue Code of 1986.2.Adopt a resolution allowing the issuance of a tax-exempt debt obligation for the Housing Authority of the City of San Luis Obispo to acquire and rehabilitate Laurel Creek Apartments, Ironbark Apartments, and Pismo Buchon Apartments. 26/20/2017 Item 14 -Presentation BackgroundThe Housing Authority has requested the City Council hold a new public hearing to allow the issuance of the tax-exempt bonds for the purpose of acquisition and rehabilitation of 55 affordable housing units.Last month Council held a public hearing to allow HASLO to issue approximately $5.6 million in bondsDue to increase in costs, HASLO needs to issue an additional $900,000 in bonds to complete the projectTEFRA hearing required under federal regulations for tax-exempt financingNo financial participation by the City36/20/2017 Item 14 -Presentation Project SummaryLaurel Creek Apartments (1092 Orcutt Road)24 affordable rental unitsPlaced into service in June 1994 $1,200,000 in capital improvements neededIronbark Apartments (1102 Ironbark)20 affordable rental unitsPlaced into service in November 1995$400,000 in capital improvements needed Pismo Buchon Apartments (1363 Pismo Street)11 affordable rental unitsPlaced into service in 2000$220,000 is needed in capital improvementsOver $6 million in tax-exempt bond financing will be utilized to acquire these properties and rehabilitate$3.5 million in tax credit financing was awarded for this project Escrow closure set for June 30th.46/20/2017 Item 14 -Presentation Past TEFRA ExperienceCity has approved thirteen similar resolutions allowing tax-exempt conduit financing since 1985Request is consistent with past Council action and General Plan Housing Element policiesNo financial difficulties with past projects56/20/2017 Item 14 -Presentation Recommendation1.Conduct a public hearing under the Tax and Equity Fiscal Responsibility Act (TEFRA) of 1982 and pursuant to the requirements of the Internal Revenue Code of 1986.2.Adopt a resolution allowing the issuance of a tax-exempt bond for the Housing Authority of the City of San Luis Obispo to acquire and rehabilitate Laurel Creek Apartments, Ironbark Apartments, and Pismo Buchon Apartments. 66/20/2017 Item 14 -Presentation