Unified Government of Wyandotte County Kansas City, KS 66101 (913) 573-5730
NEIGHBORHOOD REVITALIZATION ACT (NRA) AREA APPLICATION
NRA TAX REBATE PROGRAM INITIAL ELIGIBILITY CRITERIA You must answer “YES” to each of the following questions in order to submit a Neighborhood Revitalization Tax Rebate Application
Are you the owner of the property
Is the property in the Neighborhood Revitalization Area – Kansas City Kansas Unified School District 500 and Turner Unified School District 202 Are the taxes on the property current
Will the planned improvement comply with the Zoning Ordinances and all applicable codes
NRA PROGRAM APPLICATION PROCEDURES 1. The applicant can obtain an Application for the Neighborhood Revitalization Tax Rebate Incentive Program from the Building Inspections Division, concurrent with obtaining a building permit application. However, if the building permit has already been obtained or no permit is required for the work and prior to starting the construction or renovation the applicant can request an application from the Economic Development Department, Attention: NRA Program, at 701 North 7th Street Room 421 Kansas City, KS 66101 or the applicant can request an application by e-mail at
[email protected] . 2. The applicant shall complete and sign Part 2, Section A of the original application and submit it along with a copy of the building permit (if applicable), required pictures, and materials list to the above address or e-mail address.
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Unified Government of Wyandotte County Kansas City, KS 66101 (913) 573-5730
Neighborhood Revitalization Act Application 3. All required documentation must be submitted prior to any new construction or renovation in order to be eligible in the NRA program. Pre-construction and prior to improvement commencement a copy of the building permit & number [if applicable] is required, a picture of proposed interior/exterior improvement area, an exterior picture of residence/property with address showing, a list of materials or a set of bldg. plans, and estimated cost of improvement. Postconstruction and prior to receiving a rebate, the applicant must submit a Certificate of Occupancy or an approved Final Inspection form signed by the building inspections division of NRC, pictures of the completed improvement and receipts of expenses to the Economic Development NRA staff. 4. It is suggested that the Building Inspections Division reference their files that the applicant is applying for the NRA and forward a copy of the building permit to the Appraisers office c/o NRA program staff. 5. Prior to December 1, following commencement of construction and each succeeding December 1 until and including the year of project completion, the applicant shall complete and sign a new copy of Part 2, Section B of the Neighborhood Revitalization Tax Rebate Incentive Program application, indicating the anticipated status of the project as of the following January 1 to the Economic Development Department Attention: NRA Program Staff at 701 N. 7th Street Kansas City, KS 66101 Ste. 421. 6. On or before January 1, after the project is completed, the County Appraiser shall conduct an on-site inspection, review the construction records and determine the new valuation of the real estate, and shall submit a report of the new valuation, along with the revised tax information by June 1 to the UG Treasurer. 7. Upon determination that the status of the improvements as of January 1 meets the eligibility criteria, the Appraiser’s Office shall so certify the Unified Government Clerk, Treasurer, and e-mail Part 2, Section C: County Appraiser’s statement of percentage requirements to the Economic Development NRA program staff for each parcel once the Certificate of Occupancy or Final Inspection form is inputted into the Appraiser’s system for tracking. At that time the Department of Economic Development will notify the Finance Department that the applicant qualifies for the tax rebate. 8. Part 2, Section D: Unified Government Clerk statement of tax status will be submitted by Economic Development NRA Program staff to the UG Clerk and submitted along with the application into the Appraiser’s tracking system. If the taxes are not current the application is denied at that time until the taxes are current and prior to commencement of the improvement. 9. Part 2, Section E: Statement of Application Conformance for Tax Rebate will be forwarded to the UG Appraiser and the UG Treasurer upon completion of the project. 2
Unified Government of Wyandotte County Kansas City, KS 66101 (913) 573-5730
Neighborhood Revitalization Application 10. Upon the payment of the real estate tax for the subject property for the initial and each succeeding tax year extending through the specified rebate period, and within a thirty (30) day period following the date of tax distribution by the Unified Government to the other taxing units, a tax rebate, less the appropriate administrative fee, shall be made to the applicant. The tax rebate shall be made by the Unified Government Treasurer from the Neighborhood Revitalization Fund established in conjunction with the Unified Government of Wyandotte County/Kansas City Kansas and the other taxing units participating in an Interlocal Agreement. The Unified Government Finance Department and the Economic Development NRA program staff will make reports to the Governing Body and other taxing units accordingly.
11. Applicant is required to pay taxes each year. A rebate check will be issued to applicant from the Treasurer’s Office, after taxes are paid. The tax rebate applies only to the additional taxes resulting from the increase in assessed value of the property due to the improvement. As an example: if taxes paid on vacant land is $500 and a structure is built on the vacant land (improvement), and now the taxes are $2,500 (assuming the required assessed value has occurred), the incremental increase in tax is $2,000. The $2,000 (less an administrative fee) is that portion that will be rebated accordingly. 12. Applicants appealing their appraised values may jeopardize their eligibility for NRA participation for that year and following tax years and may initially encounter a one year delay in determining their eligibility for NRA participation. 13. Generally the rebate is not transferable and participation in the program terminates upon the transfer of a legal or equitable interest in the property. However, an exception is provided in situations where the applicant is a non occupying developer, who after developing the property/structure then transfers the property to the occupant. A copy of the certification for transfer * must be used. The certification should be completed when the property is sold and immediately sent to the Economic Development Department Attention: NRA Program staff at 701 N. 7th street Kansas City, KS 66101 Room 421. In such situations the occupant may then be eligible to receive the rebate pursuant to all other program criteria. 14. Any property that is delinquent in any tax payment or special assessment shall not be eligible for any rebate or future rebate until such time as all taxes and special assessments have been paid. If such delinquency occurs after entry into the rebate program, the owner shall have no more than 90 days to bring the taxes current or the property shall no longer be eligible for a rebate and participation in the program terminates. Any ineligibility does not extend the term of the program. * See NRA Transfer of Deed at the end of the application.
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Unified Government of Wyandotte County Kansas City, KS 66101 (913) 573-5730
Neighborhood Revitalization Act Application Part 2, Section A: Completed by applicant (to be turned into NRA Program Staff) DATE: _________________ (Please print or type information) Owner’s Name:
Day Phone:
Owner’s Mailing Address: Property Address: Parcel Identification Number: School District: _____________________ (Take Parcel ID number and legal description from your tax statement or call the Unified Government Clerk at 573-2874) Legal description of Parcel: (Use additional sheets if necessary)
Proposed property use (Check one (1) in each category that applies below): A.
____ Area 1 ____ Area 2 East ____ Area 2 West ____ Turner USD 202
B.
____ New ____ Renovation of structure ____ Demolition involved
C.
____ Residential (Single family)
D.
____ Commercial ____ Owner ____ Rental/Lease
E.
____ Historic ____ Owner ____ Rental/Lease
F.
____ Duplex ____ Owner ____ Rental / Lease
G.
____ Multi-family- Type__________________________________
H.
____ Special Project ____ Area 1 ____ State Avenue Corridor
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Unified Government of Wyandotte County Kansas City, KS 66101 (913) 573-5730
Neighborhood Revitalization Act Application
Special Project is: ____ Retail in Nature ____ Environmental Contamination Area ____ Historic I.
Environmental Contamination _____Residential _____ Commercial
J.
Will you be utilizing LMW ____ Yes ____ No
K.
Will you be utilizing prevailing wage ____ Yes ____ No
If applicable what type of historic designation ________________________________ (please attach proof of historic designation) What improvements are you planning to do? (Be specific when describing)
Building Permit (Attach all documentation listed above that applies) Estimated cost of improvement: $ Building permit value: $ Projected date of completion (estimation), _____________, 20____ List building to be demolished: (Use another sheet of paper is needed) If demolishing residential structures complete the following: Number of dwelling units: (List tenants if known occupying the building when purchased, or present tenants. Use an extra sheet of paper, if necessary, and attach it to this application.) Tennant
Date of Occupancy or Relocation
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Unified Government of Wyandotte County Kansas City, KS 66101 (913) 573-5730
Neighborhood Revitalization Act Application
Demolition-permit number: (Attach copy of permit.) Construction commences on
, 20
Is the project or property receiving tax credits or within a TIF district? YES ___ N0 _____ Tax Credit project or property name ________________________ TIF name _______________________________ Are you planning on applying for any tax credits? What type _______________________ Are you the home owner? Yes ___ No ___ If you are not the home owner briefly describe your participation with this application ______________________________________________________________________________ Are you the developer? ____ YES ____NO Name _______________________________________ Company Name: ______________________________ Company phone number (
) _________________
Company Title _______________________________ Other contact person: _______________________________ Submitted by (Please print)
/ ______________________ Date ___________, 20___ (Application’s Signature)
DO NOT WRITE BELOW THIS LINE - FOR OFFICE USE ONLY. Date application came into this office______________________ 20
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Unified Government of Wyandotte County Kansas City, KS 66101 (913) 573-5730
Neighborhood Revitalization Act Application
Is the parcel in a TIF District at time of application - YES ____ NO ____ TIF Name_______________________________________ Area ______________ Is the project or property in an area that is receiving Tax Credits - YES ___ NO ____ Tax Credit Name __________________________ Are they going to be applying for Tax Credits - YES ____ NO _____ Approved:
Denied:
Comments: _______________________________
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Unified Government of Wyandotte County Kansas City, KS 66101 (913) 573-5730
Neighborhood Revitalization Act Application Part 2 Section B:
To be filled out by the applicant
Prior to December 1, following commencement of construction and each succeeding December 1 until and including the year of project completion, the applicant shall complete and sign a new copy of Part 2, Section B of the Neighborhood Revitalization Tax Rebate Incentive Program application, indicating the anticipated status of the project as of the following January 1 to the Economic Development Department Attention: NRA Program, at 701 North 7th Street Room 421 Kansas City, KS 66101 (Please type or print.) Applicant’s Name: Property Address: Parcel ID Number: Building Permit Number: Status of Construction Completion
_____Incomplete project as of January 1 following commencement _____Completed project as of January 1 following commencement
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Unified Government of Wyandotte County Kansas City, KS 66101 (913) 573-5730
Neighborhood Revitalization Act Application CERTIFICATION OF TRANSFER OF DEED FOR NRA PROGRAM Developer/ Builder: ____________________________________________ This is to certify that parcel No __________________, commonly known as ________________________________________________________, Kansas City, Kansas, ____________, on which _____________________________________ has ____rehabilitated and existing structure, or ____built a new existing structure, and has been sold to ______________________________________________________ on the __________ day of ________________, 20___ The deed has been recorded at the Register of Deeds office on the _____day of _______________ 20____. In book number _____________ on page ______ By: _______________________ _______________________ ___________20_____ Print Name Signature Date (Authorized Signature) Please return completed form to: Unified Government – Department of Economic Development Attention: NRA Program Staff 701 North 7th Street, Suite 421 Kansas City, Kansas 66101
To:
Unified Government Appraiser Unified Government Treasurer
FROM: Unified Government Economic Development Department The above certification from the above Developer/ Builder indicates that the NRA eligible structure was transferred to the first owner on the date written above. Pursuant to the terms of the NRA plan please transfer the property Tax Rebate to the new first owner effective the date the deed was recorded. ______________________________ Economic Development Department / NRA Program Staff
_________________ Title
____________________, 20 ____ Date
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Unified Government of Wyandotte County Kansas City, KS 66101 (913) 573-5730
Neighborhood Revitalization Act Application (Applicant Information)
Statement Specifying the Eligibility Requirements for a Tax Rebate (Generally) Residential Improvements NRA projects are limited to $3 million, Tax credits may be used with the NRA, and The NRA project value eligibility is based on construction cost. A.
New Construction or Rehab on existing Structure:
Single family dwelling, duplex, 1-4 unit structures, 5+ units structures, multi-family residential structures or historic designation, as may be permitted by the Zoning Ordinance, are eligible for rebate provided the new assessed valuation is increased. B.
Multi-family Projects Rehab only Subject to approval by the District Commissioner and At-Large Commissioner on proposed projects.
C.
NRA Criteria Area 1
1 1 2 East Turner Unified School District 202 2 East & West 2 East & West 2 East & West
Type of Investment
Minimum Value
Rebate
Yrs
New / Rehab Single Family or Single Duplex Rehab Multi-family Historic - Owner/Rental New Single Family or Single Duplex Owner Occupied
15% assessed value
95%
10
15% assessed value 5% assessed value $175,000
95% 100% 95%
10 10 5
New / Rehab Single Family or Single Duplex Rehab multi-family Historic – owner
15% assessed value
95%
5
15% assessed value 10% assessed value
95% 100%
5 5
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Unified Government of Wyandotte County Kansas City, KS 66101 (913) 573-5730
Neighborhood Revitalization Act Application (Applicant Information) D.
Low Income Housing Tax Credits (LIHTC) LIHTC are ineligible unless it is a senior residential housing project, and
LIHTC projects need commission approval and a development agreement. E.
Tax Increment Financing (TIF) NRA projects are ineligible within TIF districts except within existing TIF districts in Area 1 which will be eligible for a 95% rebate for 5 years, and The Developer must be active and current on taxes to have a voice in this approval.
Commercial, Office, Industrial, Designation Improvements A.
New Construction or Rehab on existing Structure:
Rehabilitation, renovation, additions or new construction of any commercial, office, or industrial structure located in the Neighborhood Revitalization Area(s), as may be permitted by the Zoning Ordinance may be eligible for the rebate, provided the project(s) is not eligible for an IRB or EDX. Tax credits may be used with the NRA. NRA project value eligibility is based on construction cost. B.
NRA Criteria
Projects with a construction cost under $2million Area
Type of Investment
1 2 East 2 West 1 2 East & West 1 2 East & West
New / Rehab New / Rehab Rehab Only Historic Historic Environmental Contamination Environmental Contamination
Minimum Value
Rebate
Yrs
15% assessed value 15% assessed value 15% assessed value 5% assessed value 15% assessed value
95% 95% 95% 100% 100%
10 5 5 10 5
15% assessed value 15% assessed value
95% 95%
10 5
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Unified Government of Wyandotte County Kansas City, KS 66101 (913) 573-5730
Neighborhood Revitalization Act Application (Applicant Information) Projects with a construction cost of $2million - $3 million* Area
Type of Investment
1 2 East 2 West 1 2 East & West 1 2 East & West
Minimum Value
Rebate
Yrs
New / Rehab New / Rehab Rehab Only Historic Historic
15% assessed value 15% assessed value 15% assessed value 5% assessed value 15% assessed value
75-95% 75-95% 75-95% 80-100% 80-100%
10 5 5 10 5
Environmental Contamination Environmental Contamination
15% assessed value 15% assessed value
75-95% 75-95%
10 5
*Projects ranging between $2 -$3 million in construction cost start with a basic rebate of 75% and 80% for historic with the ability to increase by 20%; 10% for using Local, Women or Minority business entities as subcontractors or suppliers during the construction portion of the development and 10% for using prevailing wage during the construction portion of the development. The available increase in rebate will be verified by the office of Contract Compliance at the time of application and prior to the rebate.
C.
Special Projects Special projects are permitted in two areas: 1. Area 1 2. State Avenue Corridor Special projects are over 3 million in cost, Special projects must meet one of the following three criteria: 1. Retail in nature 2. An environmental contamination area, or 3. A historic designation by either the State of Kansas or the Federal Register of historic place. Projects meeting these criteria will be eligible for consideration of up to a 20 year rebate, The projects will be subject to construction participation requirements for the utilization of local, minority and women contractors and prevailing wage as provided in the IRB section of the UG tax abatement policy, and
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Unified Government of Wyandotte County Kansas City, KS 66101 (913) 573-5730
Neighborhood Revitalization Act Application (Applicant Information) Projects proposed under this provision will require specific approval by the Full Commission at a public meeting. D.
NRA Criteria
Special Projects Area(s)
Type of Investment
Minimum Value
Rebate
Area 1
Projects over $3 million
95%
Up to 20
State Avenue Corridor
Projects over $3 million
15% assessed value 15% assessed value
95%
Up to 20
E.
Years
Determination of Appraiser Base Land Value
The base land value will be the greater of the existing use or the proposed use as requested by the applicant for the Neighborhood Revitalization Area. F.
Transfer of Ownership
Generally, the rebate is not transferable and participation in the program terminates upon the transfer of a legal or equitable interest in the property. However, an exception is provided in situations where the applicant is a non occupying developer, who after developing the property/structure then transfers the property to the occupant. In such situations the occupant may then be eligible to receive the rebate pursuant to all other program criteria. G.
NRA/TIF Areas
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