01-07-2019Community Redevelopment Agency
City of Edgewater
Meeting Agenda
104 N. Riverside Drive
Edgewater, FL 32132
Council Chambers6:00 PMMonday, January 7, 2019
We respectfully request that all electronic devices are set for no audible notification.
1. CALL TO ORDER, ROLL CALL
2. APPROVAL OF MINUTES - None at this time
3. OLD BUSINESS-PUBLIC HEARING - None at this time
4. NEW BUSINESS - PUBLIC HEARING - None at this time
5. DISCUSSION ITEMS
a.Confirmed Receipt of County 2018 Tax Increment Payment for the Edgewater CRA
EDGEWATER letter and backup
Resolution 2018-CRA-01 Proposed 2018 - 2019 Budget
Attachments:
b.Department of Economic Opportunity Zone
fl-opportunity-zones-faqAttachments:
6. ADJOURN
Pursuant to Chapter 286, F.S., if an individual decides to appeal any decision made with respect to any
matter considered at a meeting or hearing, that individual will need a record of the proceedings and
will need to ensure that a verbatim record of the proceedings is made. The City does not prepare or
provide such record.
In accordance with the Americans with Disabilities Act, persons needing assistance to participate in any
of these proceedings should contact City Clerk/Paralegal Robin L. Matusick, 104 N. Riverside Drive,
Edgewater, Florida, telephone number 386-424-2400 x 1101, 5 days prior to the meeting date. If you
are hearing or voice impaired, contact the relay operator at 1-800-955-8771
One or more members of City Council or other advisory boards may be present.
Page 1 City of Edgewater Printed on 12/20/2018
City of Edgewater
Legislation Text
104 N. Riverside Drive
Edgewater, FL 32132
File #:AR-2018-3954,Version:2
EDGEWATER COMMUNITY REDEVELOPMENT AGENCY AGENDA ITEM
SUBJECT:
Confirmed Receipt of County 2018 Tax Increment Payment for the Edgewater CRA
DEPARTMENT:
Community Redevelopment Agency
SUMMARY:
Volusia County has submitted their 2018 Tax Increment Payment to the Edgewater CRA $68,747.43.The
actual property values are lower than originally estimated by Volusia County therefore the tax increment
payment amount is lower than the original budget $70,703.The CRA Budget will be adjusted when Finance
submits the mid-year budget.
Original Estimated Taxable Value:$ 76,966,869
Actual Taxable Value:$ 76,184,843
Budget Actual
EDGEWATER CRA / CITY PORTION $87,567.00 $85,486.00
EDGEWATER CRA / COUNTY PORTION $70,703.00 $68,747.43
BUDGETED ITEM:☒ Yes ☐ No ☐ Not Applicable
BUDGET AMENDMENT REQUIRED:☒ Yes ☐ No ☐ Not Applicable
RECOMMENDED ACTION:
None at this time
City of Edgewater Printed on 12/20/2018Page 1 of 1
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City of Edgewater
Legislation Text
104 N. Riverside Drive
Edgewater, FL 32132
File #:AR-2018-3955,Version:2
EDGEWATER COMMUNITY REDEVELOPMENT AGENCY AGENDA ITEM
SUBJECT:
Department of Economic Opportunity Zone
DEPARTMENT:
Community Redevelopment Agency
SUMMARY:
In 2018,the majority of the Edgewater Community Redevelopment District was selected as one of Florida’s
427 low-income Florida communities Opportunity Zone.The Opportunity Zone Program was created in the
federal Tax Cuts and Jobs Act of 2017 as a new tool that provides tax incentives for investments in low-income
communities all across the country.This new tool provides tax incentives including a temporary deferral on
capital gains taxes,when investors reinvest those gains in qualified Opportunity Funds.The funds must in turn
invest in low-income communities from designated census tracts, called Opportunity Zones.
Next steps:Using the Vision Book,CRA Plan and Comprehensive Economic Development Strategy as the
Plan to attract Opportunity Zone investors,the next step will be to create an Edgewater Opportunity Zone
Prospectus to help promote investment in the Opportunity Zone. The Prospectus will contain:
·List of Regional Assets and Local Assets
·Context, such as trails, eco-tourism, 9th Safest City In Florida and other items
·Demographics
·How Edgewater is addressing these with Plans that Edgewater has in place with the Vision Book,which
the CRA Plan is based.
·Projects such as infrastructure, Thomas Street, Lamont Street
·Catalyst for Investments such as Northwest Lineman College,expansions at manufacturing companies,
ParkTowne, etc.
·Provide list of needed items for investors (such as housing needs, community center, restaurants, etc.)
The Prospectus will be shared with Team Volusia and Edgewater’s Economic Development Partners to create
interest to key investors throughout the United States to help spur investment interest in the redevelopment of
the CRA District along US1 from 10th Street to SR 442.
Opportunity Zone deferment of capital gains tax is scheduled to expire 2028.
For more information visit:www.floridajobs.org/opportunityzones
<http://www.floridajobs.org/opportunityzones>
BUDGETED ITEM:☐ Yes ☐ No ☒ Not Applicable
BUDGET AMENDMENT REQUIRED:☐ Yes ☐ No ☒ Not Applicable
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File #:AR-2018-3955,Version:2
RECOMMENDED ACTION:
None at this time
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Low Tax Opportunity Zone FAQ
Q: What is a Low Tax Opportunity Zone?
A: Opportunity Zones, as established in the federal Tax Cut and Jobs Act of 2017,
encourage long-term investment and job creation in targeted communities by reducing
taxes for job creators. Opportunity Zones maintain their designation for 10 years. The
program encourages private investment in these zones by providing a tax incentive for
investors who invest in qualified businesses and property in these areas.
Investors, such as businesses, developers and financial institutions that invest in
targeted areas can defer capital gains taxes through investments in federally-
established Opportunity Funds.
Q: How was the Opportunity Zone program created?
A: The Opportunity Zone program was created as a part of the Tax Cuts and Jobs Act
of 2017, signed by President Donald Trump in December 2017.
Q: Who determines Opportunity Zones?
A: The act allows the Governor of each state to nominate up to 25 percent of eligible
census tracts as Opportunity Zones. States then submit their nominations to the U.S.
Department of the Treasury, which has 30 days to certify the Opportunity Zones or
provide further guidance to the state.
Q: What are census tracts?
A: Census tracts are small, relatively permanent statistical subdivisions of a county that
are updated before each U.S. Census. The U.S. Census counts every resident every 10
years. Census tracts average about 4,000 people. A census tract usually covers a
geographically contiguous area. For example, in urban areas, census tracts correspond
roughly to neighborhoods.
Q: How many census tracts can Florida nominate?
A: Florida can nominate 427 census tracts based on the federal requirements for this
program.
Q: What are low-income census tracts?
A: The poverty rate for each census tract is based on how household income compares
to the national thresholds calculated by the Census Bureau. A census tract is
designated as a Low-Income Community when 20 percent or more of households in the
tract fall below the poverty line (for their household size) or the median family income in
the tract is below 80 percent of the statewide median income.
Q: What is a contiguous tract, and were those included in the nomination?
A: The tax bill allowed 5% of tract nominations to be tracts that did not meet the low -
income designation but were contiguous, or next to, other tracts that did meet the
criteria. Florida chose not to nominate contiguous tract s so that the areas with the most
need could be designated.
Q: How were Opportunity Zones chosen to be nominated?
A: DEO’s economists used a combination of data and project requests to determine the
Zones. A statistical model was created using census tract data and other economic
indicators, such as poverty level, unemployment rates and population density. DEO
used a proportional method of nominating tracts so that every county received at least
one census tract nomination. Finally, DEO incorporated into the model requests from
city and county governments, regional planning councils, nonprofits, investors,
developers and others.
Q: Why were some requests not included as an Opportunity Zone?
A: DEO received requests for more than 1,200 census tracts, which is more than the
427 the state can nominate. Feedback was incorporated as much as possible, and
balanced with the economic analysis. For example, a request in an area with very low
unemployment may not have been chosen.
Q: How do Florida communities benefit from the Opportunity Zone program?
A: Counties across Florida benefit from having another tool in their economic
development toolbox. From rural communities to urban areas, this program will allow
investors to strategically invest in targeted communities. This will build on each county’s
economic development plan, bringing more jobs and capital investment into every
county across Florida.
Q: What are the next steps?
A: The U.S. Department of the Treasury has 30 days to certify that the nominated tracts
meet the criteria in the law. The Internal Revenue Service intends to start a rulemaking
process to designate Opportunity Funds to be eligible to invest in these zones. More
information about this process can be found here:
https://www.irs.gov/pub/irs-drop/rp-18-16.pdf
https://home.treasury.gov/news/press-release/sm0283
https://www.cdfifund.gov/Pages/Opportunity-Zones.aspx
Bill Text: https://www.congress.gov/115/bills/s293/BILLS-115s293is.pdf
Q: What is Florida’s role in the Opportunity Zone program moving forward?
A: The legislation provides Florida the ability to nominate census tracts for the
designation of Opportunity Zones. Opportunity Funds and their investments will be
private-sector driven. Once a zone is certified by the U.S. Department of the Treasury,
local communities will promote their Opportunity Zones to qualified Opportunity Funds in
order to secure investments and bring additional economic development to local
businesses and families.
Q: What are Opportunity Funds?
A: Opportunity Funds will be designated through the U.S. Department of the Treasury
and the Internal Revenue Service as eligible based on rulemaking that has not yet taken
place. The Opportunity Funds must invest 90 percent of their fund in Opportunity Zones
to receive the tax benefits, which will vary depending on the number of years the
investment is held in the Zones.