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HomeMy WebLinkAboutRes 26-25 09/16/2025 Designating An Area As Blighted And In Need Of Reneweal For The Real Property Commonly Known As 200. E. Rand Road, Mount Prospect, Illinois 60056RESOLUTION NO. 26-25 A RESOLUTION DESIGNATING AN AREA AS BLIGHTED AND IN NEED OF RENEWAL FOR THE REAL PROPERTY COMMONLY KNOWN AS 200 E. RAND ROAD, MOUNT PROSPECT, ILLINOIS 60056 P I N s: 03-34-200-061 /-062 WHEREAS, the Village of Mount Prospect, Cook County, Illinois (the "Village") is a home rule municipality pursuant to Section 6(a), Article VII of the 1970 Constitution of the State of Illinois, and as such may exercise any power and perform any function pertaining to its government and affairs ("Home Rule Powers"); and WHEREAS, the Cook County Board of Commissioners has amended the Cook County Real Property Classification Ordinance to provide real estate tax incentives to property owners who build, rehabilitate, enhance and occupy property which is located within Cook County and which is used for industrial and/or commercial purposes; and WHEREAS, the Village, consistent with the Cook County Real Property Classification Ordinance, as amended, wishes to induce industrial and commercial enterprises to locate and expand in the Village by offering financial incentives in the form of property tax relief; and WHEREAS, RF,],,T 2Q,0,LLC,.(the "Applicant") is the owner/contract purchaser of the property Located at 200 E. Rand Road, Mount Prospect, Illinois 60056 delineated by Property Index Numbers 03-34-200-061/-062, and legally described on Exhibit "A" attached hereto and made a part hereof; (the "Redevelopment Project Area"); and WHEREAS, the Applicant has submitted to the Village a Cook County Class 7b Property Tax Incentive Eligibility Application concerning the Redevelopment Project Area (the "Application"); and WHEREAS, the Redevelopment Project Area, and any improvements located thereon, are currently vacant and unused; and WHEREAS, the Village has evaluated the Redevelopment Project Area to determine if the area constitutes a "blighted area" under the laws of the State of Illinois; and WHEREAS, both the Illinois Tax Increment Allocation Redevelopment Act, 65 ILCS 5/11- 74.4-1 et seq. ("TIF Act"), and the Commercial Renewal and Redevelopment Areas Act, 65 ILCS 5/11-74.2-2-1 et seq. ("Renewal Act"), provide guidance and criteria for determining whether an area is blighted; and WHEREAS, pursuant to the TIF Act, a blighted area includes the presence of at least five of the following factors: (A) dilapidation; (B) obsolescence; (C) deterioration; (D) presence of structures below minimum code standards; (E) illegal use of minimum structures; (F) excessive vacancies; (G) lack of ventilation, light or sanitary facilities; (H) inadequate utilities; (1) excessive land coverage and overcrowding of structures and community facilities; (J) deleterious land use or layout; (K) Environmental clean-up; (L) lack of community planning and (M) declination/stagnation of the total equalized assessed value of the proposed redevelopment project area has declined for 3 of the last 5 calendar years (65 ILCS 5/11-74.4- 3(a)(1)); and WHEREAS, the corporate authorities have reviewed the Blight Analysis prepared by SPM, and attached hereto as Exhibit "B" (the "Blight Analysis"); and WHEREAS, the Village finds that at least six (6) of the of the TIF Act blight factors are present within the Redevelopment Project Area including: (1) obsolescence; (2) deterioration; (3) excessive vacancies; (4) deleterious land -use or layout; (5) excessive land coverage / overcrowding; and (6) the declination/stagnation of the equalized assessed value, as specifically set forth in the Blight Analysis; and WHEREAS, the Village finds that because the Redevelopment Project Area contains at least five or more of the factors used to establish blight under the TIF Act, the Redevelopment Project Area is found to be a blighted area; and WHEREAS, the Village also finds that the Redevelopment Project Area also constitutes a commercial blight area or blight area under the Renewal Act; and WHEREAS, the Village finds that unless corrected, the blighted condition of the Redevelopment Project Area will persist and continue to delay any future economic development within the area; and WHEREAS, the Village finds that the Redevelopment Project Area is therefore in need of redevelopment and renewal to prevent the spread of blight. NOW, THEREFORE, BE IT RESOLVED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF MOUNT PROSPECT, COOK COUNTY, ILLINOIS, A HOME RULE MUNICIPALITIY: CTgC._..I., The recitals set forth above are incorporated herein and made a part hereof. SECTION Td That commercial buildings and improvements within the Redevelopment Project Area are detrimental to the public safety, health, or welfare because of a presence, as documented, of the following TIF Act and Renewal Act factors: (1) obsolescence; (2) deterioration; (3) excessive vacancies; (4) deleterious land -use or layout; (5) excessive land coverage / overcrowding; and (6) the declination/stagnation of the equalized assessed value. SECTION THREE: Based on the findings set forth in Section 2 of this Resolution, the Village Council finds that: A. The Redevelopment Project Area is a blighted area; B. Unless corrected, the blighted condition of the Redevelopment Project Area will persist and continue to delay anyfuture economic development within the area; and C. The Redevelopment Project Area is therefore in need of redevelopment and renewal to prevent the spread of blight. SECTION FOUR: Upon approval and execution of this Resolution, the Village Clerk shall prepare certified copies of this Resolution for purposes of filing with the Office of the Cook County Assessor & Board of Commissioners. .C_TIC,i, FIVE; If any section, paragraph, clause or provision of this Resolution shall be held invalid, the invalidity thereof shall not affect any of the other provisions of this Resolution. SJECTION-StX: All resolutions in conflict herewith are hereby repealed to the extent of such conflict. SECTION .EVE_ N This Resolution shall be in full force and effect from and after its passage and approval as provided by law. AYES: Dante, DiPrima, Gens, Grossi, Matuszak, Saccotelli NAYS: None ABSENT: None PASSED AND APPROVED this 16 day of September, 2025 Paul Wm. Hoefert Village Mayor ATTEST: kp.y Karen Agoranos Village Clerk Exhibit "A Legal Description PAiCL.1: THE WEST 210 FEET OF THE EAST 490 FEET OF THE NORTH 300 FEET OF THE NORTHWEST'/a OFTHE NORTHEAST'/a OF SECTION 34, TOWNSHIP 42 NORTH, RANGE 11 EAST OF THE THIRD PRINCIPAL MERIDIAN, IN COOI(COUNTY, ILLINOIS. PARU12., THAT PART LYING NORTH OF RAND ROAD OF THE WEST 210 FEET OF THE EAST 490 FEET OFTHE NORTHWEST'/a OFTHE NORTHEAST '/a OF SECTION 34, TOWNSHIP 42 NORTH, RANGE 11 EAST OFTHE THIRD PRINCIPAL MERIDIAN, (EXCEPTTHE NORTH 300 FEET), IN COOK COUNTY, ILLINOIS. Common Address: 200 E. Rand Road, Mount Prospect, Illinois 60056 PINs: 03-34-200-061 /-062 Exhi-bit ", ." Might Analysis MEMORANDUM Date: August 28, 2025 To: Brian P. Liston, Esq., and Peter Tsantilis, Esq. The Law Offices of Liston & Tsantilis, P.C. From: Peter Tsiolis, Aric Swaney - Strategic Project Management Subject: 200 E. Rand Road Mount Prospect, IL — Class 7(b) THE NEED FOR A CLASS 7(B) INCENTIVE TO ENSURE FEASIBILITY FOR THE REDEVELOPMENT OF THE PROPERTY LOCATED AT 200 E. RAND ROAD MOUNT PROSPECT, IL 60056 To BRIAN P. LISTON, ESQ., AND PETER TSANTILIS, ESQ. THE LAW OFFICES OF LISTON & TSANTILIS, P.C. From STRATEGIC PROJECT MANAGEMENT, INC.. August 28, 2025 TABLE OF CONTENTS Pau INTRODUCTION........... ........,. ........ ........ ......... ......... ........ ........ 1 BLIGHTCRITERIA ................................. .I........., .,.,.., ....... ........................... 1 FINANCIAL FEASIBILITY ANALYSIS..................................................................................... 5 Proposed Redevelopment Project............................................................................................. 5 Approach to Determine Whether Class 7(b) Tax Incentive is Needed .................................... 6 Projected Redevelopment Costs............................................................................................... 7 PropertyTax Projections...................................................................................................................8 Projection of Hotel Building Cash Flow and Internal Rate of Return on Investment— ...............9 CONCLUSION......... ............ ........ . ...... ......... ........ ....15 INTRODUCTION The issue of whether the redevelopment of the property commonly known as 200 E, Rand Rd., Mount Prospect, IL, or more specifically identified by PINs 03-34-200-061/062 is feasible without a Class 7(b) incentive is the focus of this analysis. In order to draw a conclusion, Strategic Project Management utilized a methodology that encompasses simulating real estate tax projections and redevelopment costs, IRR and ROI, as well as other factors including community impact. In addition, we rely on certain assumptions as concluded by the Board of Trustees of the Village of Mount Prospect in addition to our own review of their conclusions and our field reports. Prior to delving into the analysis of this specific project (as will be fully described below), we addressed the issue of whether the subject property is within an area that meets the blight criteria as defined in the Illinois Tax Increment Allocation Redevelopment Act (65 ILCS 5/11-74/4-1 et sea.) (the "TIF Act"). Our examination of both the issue of blight and whether this project is feasible without a Class 7(b) concludes the subject property is within a blighted area and the project would not be economically feasible without the Class 7(b) incentive. BLIGHT CRITERIA As a point of reference, we found ample evidence as will be presented below of blight and strongly recommend the Mayor and Village Board and Cook County determine that the property, site, or area is deemed a redevelopment priority by the Village, and that it satisfies the designation requirement to demonstrate that the area is "in need of commercial development" and thus blighted pursuant to both the Illinois Tax Increment Allocation Redevelopment Act, 65 ILCS 5/11-74.4-1 et seq. ("TIF Act"), and the Commercial Renewal and Redevelopment Areas Act, 65 ILCS 5/11-74.2-2-1 et seq. ("Renewal Act") in compliance with the ordinance required to be eligible for a Class 7(b) Incentive. Our analysis examined the same criteria as set forth in the Illinois Tax Increment Allocation Redevelopment Act (65 ILCS 5/11-74.4-1 et seq.) (the "TIF Act") in determining where the subject parcel meets the designation of blighted area, and we strongly recommend that conclusion be reached by the President and Village Board and Cook County. In determining whether an area qualifies as blighted under the TIF Act, a project area must be, on and after November 1, 1999, "an improved or vacant area within the boundaries of a redevelopment project area located within the territorial limits of the municipality where, if improved, industrial, commercial, and residential buildings or improvements are detrimental to the public safety, health, or welfare because of a combination of 5 or more of the following factors, each of which is (1) present, with that presence documented, to a meaningful extent so that a municipality may reasonably find that the factor is clearly present within the intent of the Act and (ii) reasonably distributed throughout the improved Page part of the redevelopment project area:" (A) Dilapidation: An advanced state of disrepair or neglect of necessary repairs to the primary structural components of buildings or improvements in such a combination that a documented building condition analysis determines that major repair is required, or the defects are so serious and so extensive that the buildings must be removed. (B) Obsolescence: The condition or process of falling into disuse. Structures become ill -suited for the original use. (C) Deterioration: With respect to buildings, defects including, but not limited to, major defects in the secondary building components such as doors, windows, porches, gutters and downspouts and fascia. With respect to surface improvements, that the condition of roadways, alleys, curbs, gutters, sidewalks, off-street parking, and surface storage areas evidence deterioration, including, but not limited to, surface cracking, crumbling, potholes, depressions, loose paving material and weeds protruding through paved surfaces. (D) Presence of Structures Below Minimum Code Standards: All structures that do not meet the standards of zoning, subdivision, building, fire, and other governmental codes applicable to property, but not including housing and property maintenance codes. (E) Illegal Use of Individual Structures: The use of structures in violation of applicable federal, State, or local laws, exclusive of those applicable to the presence of structures below minimum code standards. (F) Excessive Vacancies: The presence of buildings that are unoccupied or under-utilized and that represent an adverse influence on the area because of the frequency, extent, or duration of the vacancies. (G) Lack of Ventilation, Light, or Sanitary Facilities: The absence of adequate ventilation for light or air circulation in spaces or rooms without windows, or that require the removal of dust, odor, gas, smoke, or other noxious airborne materials. Inadequate natural light and ventilation means the absence of skylights or windows for interior spaces or rooms and improper window sizes and amounts by room area to window area ratios. Inadequate sanitary facilities refer to the absence or inadequacy of garbage storage and enclosure, bathroom facilities, hot water and kitchens and structural inadequacies preventing ingress and egress to and from all rooms and units within a building. (H) Inadequate Utilities: Underground and overhead utilities such as storm sewers and storm drainage, sanitary sewers, water lines and gas, telephone and electrical services that are shown to be inadequate. Inadequate utilities are those that are: (i) of insufficient capacity to serve the uses in the redevelopment project area; (ii) deteriorated, antiquated, obsolete or in disrepair; or (iii) lacking within the redevelopment project area. (I) Excessive Land Coverage and Overcrowding of Structures and Community Facilities: The Page 2 over -intensive use of property and the crowding of buildings and accessory facilities onto a site. Examples of problem conditions warranting the designation of an area as one exhibiting excessive land coverage are: (i) the presence of buildings either improperly situated on parcels or located on parcels of inadequate size and shape in relation to present-day standards of development for health and safety and (ii) the presence of multiple buildings on a single parcel. For there to be a finding of excessive land coverage, these parcels must exhibit one or more of the following conditions: insufficient provision for light and air within or around buildings, increased threat of spread of fire due to the close proximity of buildings, lack of adequate or proper access to a public right-of-way, lack of reasonably required off-street parking or inadequate provision for loading service. (J) Deleterious Land -Use or Layout: The existence of incompatible land -use relationships, buildings occupied by inappropriate mixed -uses or uses considered to be noxious, offensive, or unsuitable for the surrounding area. (K) Environmental Clean -Up: The proposed redevelopment project area has incurred Illinois Environmental Protection Agency or United States Environmental Protection Agency remediation costs for, or a study conducted by an independent consultant recognized as having expertise in environmental remediation has determined a need for the clean-up of hazardous waste, hazardous substances or underground storage tanks required by State or federal law, provided that the remediation costs constitute a material impediment to the development or redevelopment of the redevelopment project area. (L) Lack of Community Planning: The proposed redevelopment project area was developed prior to or without the benefit or guidance of a community plan. This means that the development occurred prior to the adoption by the municipality of a comprehensive or other community plan or that the plan was not followed at the time of the area's development. This factor must be documented by evidence of adverse or incompatible land -use relationships, inadequate street layout, improper subdivision, parcels of inadequate shape and size to meet contemporary development standards or other evidence demonstrating an absence of effective community planning. (M) The total equalized assessed value of the proposed redevelopment project area has declined for three (3) of the last five (5) calendar years prior to the year in which the redevelopment project area is designated, or is increasing at an annual rate that is less than the balance of the municipality for three (3) of the last five (5) calendar years, for which information is available, or is increasing at an annual rate that is less than the Consumer Price Index for All Urban Consumers published by the United States Department of Labor or successor agency for three (3) of the last five (5) calendar years prior to the year in which the redevelopment project area is designated. As previously stated, we found ample evidence of blight and strongly recommend the Mayor and Village Board and Cook County find that the parcel here in question (please see Exhibit A photographs) is a blighted area. In this instance, following an exterior survey of the condition and use of the area; field survey of conditions of roads, sidewalks, parking areas, lighting, landscaping, general Page 13 property maintenance; analysis of existing structures and development plans for future structures; and research of relevant government records, we again strongly recommend that the Mayor and Village Board and Cook County should find the area is a "blighted area" and designate it as such due to the following six factors (only five are required, but we find that there are at minimum six here): • Obsolescence: Deterioration, insufficient drainage, and general inadequate infrastructure here are evidence of obsolescence. Buildings are old and were in existence prior to most modern codes even when renovations were done in 2008, and for this reason, these older structures are not only functionally obsolescent, but economically obsolescent as well given the cost of such improvements versus their likely economic value. • Deterioration of Structures and Site improvements: deterioration was observed on the majority of the parcel. Deterioration in surface improvements was pervasive. Such deterioration included cracking and crumbling surfaces and potholes. The high degree of deterioration observable on these improvements contributes to an adverse aesthetic impact on the area. Inadequate maintenance and repair of surface areas encourage an environment that is both unsafe for pedestrians and drivers and encourages vandalism. • Presence of Structures Below Minimum Code Standards: During the vacancy, the property has not adequately been kept to modern codes. In fact, in 2023 violations included wood fences on the east side of the property with multiple broken areas and broken slats, multiple windows broken on the exterior of the property, multiple areas of the exterior containing rubbish and garbage around the property, and the structure was found to be unsafe due to fire sprinkler system being out of service. The village deemed it "unfit for occupancy. • Excessive vacancies: the hotel building has been vacant for almost six years. • Inadequate Utilities: The combination of the overall age, deterioration, and the apparent lack of on - site detention or retention of storm water qualify as inadequate. Because of the 1971 construction date, sections of the parcel's water, storm and sanitary sewer systems are at or near the end of their useful lives and are in need of upgrade and/or replacement due to both existing inadequacies and due to lack of capacity to serve future redevelopment needs. • Lack of Community Planning: The lack of an adequate Comprehensive Plan for this area in 1971 did not significantly guide development in the area, and the 1976 Comprehensive Plan did not add much beyond zoning. While improvements may have taken place over the years, they were implemented with minimal to no guidance from the 2007 Comprehensive Plan. The Village has had some constructive input into area development, but the 2017 Rand Road Corridor Plan and Comprehensive Plans lack guidance into development in the post -pandemic world. 1 Richard Mayer, "Mount Prospect Fines Vacant Hotel Owners $20,000," Journal & Topics, 2023, https://www.journal-topics.com/articles/mount-prospect-fines-vacant-hotel-owners-20000/ Page 14 FINANCIAL FEASIBILITY ANALYSIS FOR THE REDEVELOPMENT OF 200 E. RAND RD AND REDEVELOPMENT OF A HOTEL ON THE PROPERTY The data and analysis in this section is provided by REIT 200 LLC (the "Applicant"). The information related to historical, current, and future real estate taxes is presented in this report by Strategic Project Management based on Cook County tax records. The future projections are derived by SPM based on historical trends and assumptions. Proposed Redevelopment Project The Subject Property currently consists of a vacant, approximately 79,828 square foot, three (3) story, former Holiday Inn Hotel, sited on approximately 128,332 square feet of land. The property currently features 136 rooms, a fitness center, indoor pool/spa, meeting space, business center, guest laundry and a restaurant space. The proximity to the city of Chicago, O'Hare International Airport, and regional transportation networks ensure the site's continued economic growth. The property's prime location near a bustling mall and upscale retail stores enhances its appeal, making it an ideal spot to attract a high -quality restaurant tenant. Should the Class 7b Tax Incentive be granted, the Applicant plans to invest over $9,000,000 to purchase, improve and build out the renovated space for use as an IHG branded Staybridge Suite Extended Stay Hotel. The proposed Hotel would be an all -suite property that targets upscale corporate travelers. The Applicant intends to re -open the restaurant and bar in at the site, as well as a gift shop for small items and snacks. As such, the site is expected to generate significant sales tax revenue, of which the Village will receive a portion. As part of these improvements, the Applicant intends to renovate/improve all aspects of the site including, but not limited to the guestrooms, lobby, corridors, fitness center, swimming pool, and restaurant. Once improvements are finished, the site will operate at a Staybridge Suites Extended Stay Hotel, which, according to Staybridge, includes elevated residential style -studios and suites, complimentary daily breakfast buffet, complimentary light bites & happy hour 3 days a week, and ample amenities to accommodate both short-term and extended -stay guests. Each suite features a fully equipped kitchen including cooking and dining utensils, a full-size refrigerator, microwave and cooktop stove, toaster, coffee maker, dishwasher & a dedicated dining area. The Applicant expects approximately thirty full-time employees and fifteen part-time employees to work out of the site. The Applicant also expects the planned improvements on this specific site will also result in approximately forty-five temporary construction jobs. Apart from the revenue generated by hotel guests, the Applicant expects the employees will frequent Village restaurants, gas stations, grocery stores, and more. In addition to increased property tax revenues, sales tax, and employee impact, the hotel's presence will Page 15 significantly benefit the local community as it will attract both new and returning customers who will also frequent nearby establishments. The redevelopment of the hotel is an essential development for the subject property and the area in general. Staybridge Suites enjoy a brand and customer loyalty that is well known in the hospitality world. The demand for the rooms and restaurant will greatly benefit surrounding businesses as the brand is considered a destination location. Unlike many of its competitors, Staybridge Suites has not saturated the market and therefore its customers often seek out the brand. This strong customer base will allow surrounding property owners to attract new buyers and tenants. The long-term outcome for the subject property if the Applicant is not granted a 7(b) and Staybridge Suites does not open is negative based on its current and likely continued vacancy. Approach to Determine Whether Class 7(b) Tax Incentive is Needed In reviewing and analyzing whether a project can proceed Without a Class 7(b) tax incentive, we can undertake various approaches to reach our conclusion. Each project is reviewed based on its own characteristics, needs and economic conditions. While one proposed project may require a review of the applicant's financial data and pro forma using an Initial Rate of Return analysis as was done here, a different project will require looking at a yearly revenue analysis to determine whether the project meets required net profits. In this specific case, the current condition of the parcel also reflects a sense of abandonment. The obvious ncgative impacts that follow this not only apply to the specific property but also extend to acljacecaL properties. As the abandoned property becomes an eyesore and in many cases a bastion for undesirable elements, the natural outcome is to decrease the value of neighboring properties, which can lead to a domino effect. The subject property is facing this very real prospect. The proposed hotel redevelopment will transform the currently underutilized area into one that will address the numerous issues that if left" unaddressed will lead to larger issues in the years to come. In this case the Staybridge Suites will revitalize, modernize, and make the subject parcel attractive, viable and one that serves to attract other end -users. This undertaking will cost a significant amount of money, create new temporary and permanent jobs, generate new sales tax, and increase overall real estate property tax revenues.. However, without the improvements and substantial further investment, the property's future is bleak. Page 16 Projected Redevelopment Costs Table 1 summarizes the minimum projected costs of the Redevelopment. The numbers do not reflect ongoing maintenance costs in the years to come. Table 1 Projected Project Total Redevelopment Costs Source REIT 200 LLC Page 1 7 Property Tax Projections Table 2 summarizes projected taxes for years 1 through 13 with and without a Class 7(b) incentive. Please note year 13 reflects when the incentive terminates. The projections are based on a beginning market value in 2027 (Year One) then increases of 10% every three years or on a triannual basis rather than a yearly increase of 3% to more accurately reflect the method used by the Cook County Assessor. The chart begins in 2027 based on the assumption that the Class 7(b) incentive will be granted in 2025 and activated in 2027. Sources Cook County Assessor, Cook County Clerk, SPM We utilized a real estate tax based on the 2023 composite tax rate of 9.855 percent and the most recent Cook County equalization multiplier 3.0163. For the illustrative purposes of this report, we assume eligibility for a Class 7(b) incentive is granted in 2025 and activated in 2027. The projected tax for the property with a Class 7(b) will be $374,013 in 2027 and $935,033 without a Class 7(b) or a difference of approximately $561,020. In the table above, the 2037 (Year 11) Assessment Level increases to 15 percent, resulting in a difference of $497,812. In 2035 (Year 12), the Assessment Level increases to 20 percent, resulting in a difference of $248,906. In 2036 (Year 13), taxes return to the full 25 percent. Table 2 also uses estimated taxes to demonstrate the additional property tax revenue that would be generated by allowing the Applicant to modernize and improve the parcel with a 7(b) incentive. As the Page 18 projections illustrate, providing the incentive will generate $5,954,104 over the life of the incentive (2027-2035). If the property remains vacant, which is a strong possibility without the incentive, it could produce $3,043,805 over the same period. However, a large devaluation of the vacant parcel during those years is unavoidable and will result in an unexpected loss of tax revenue. Even with a 7(b) incentive, the village and other taxing bodies will be assured a benefit of $5,954,104 over the life of the incentive by allowing the redevelopment to go forward, which is $2,910,299 more in revenue than if the property is left vacant. For additional illustrative purposes, we project Staybridge in a best -case scenario to generate $3,745,655 total revenue in year one. This projection is aggressive because stabilization typically occurs in years three or four. With the year one tax projection without a 7(b) of $935,033, the Applicant's real estate taxes would represent 25% percent of its total revenue, which is unsustainable. With increasing labor costs, uncertain interest rates, tariffs, supply chain issues, and other factors, the cost to redevelop, and operational costs after completion of this project will result in an ever-increasing need for the 7(b) incentive. Quite simply, the cost to own and operate this business is more expensive today than it was even a year ago. A hotels performance depends on occupancy and average daily rates, which often fluctuate based on even uncertain global economic conditions. Projection of Hotel Building Cash Flow and Internal Rate of Return on Investment Analysis WITHOUT a class 7(b) tax incentive: To further assess the feasibility of the redevelopment„ with the real; estate tax amount of $935,033 (without a Class 7(b) tax incentive) azud annual debt serviceof $678,508.08 (and an 8.5% capitalization rate, SPM Calculated the Net Operating Inconne (NOI), cash flow after debt service, Internal Rate of Return (IRR), and. Rett�drn on hivestrnent (ROl`), and cornpare there to typical hotel sector benchmarks. SPM used the financial and project data and project details provided by the Applicant and our own review, calculations, and analysis. Total Revenue: $3,745,655 Total Department Expenses: $974,659 Gross Operating Income: $2,770,995 Total Undistributed Operating Expenses: $1,123,734 Gross Operating Profit: $1,647,261 Insurance: $60,000 Taxes: $935,033 Management Fees: $74,913 Reserve for Replacement: $0 Total Fixed Charges: $60,000 + $935,033 + $74,913 = $1,069,946 NOI: 1,647,261-1,069,946=577,3151,647,261 - 1,069,946 = 577,3151,647,261 - 1,069,946 = 577,315 Debt Service: Page 19 Total Annual Debt Service: $678,508.08. SPM assumed the loan structure ($2,775,000 SBA 504 + $4,675,000 conventional) at conventional rates and terms. Cash Flow After Debt Service: 577,315-678,508.08= <101,193.08> annually (negative) The negative cash flow indicates the project does not generate enough NOI to cover debt service, signaling immediate feasibility concerns. Project Details and Assumptions Purchase Price: $4,000,000 Renovation Costs: $5,250,000 Total Investment Cost: $9,250,000 Equity: S 1,800,000 Loan Amount: $7450,000 ($2,775,000 SBA 504 + $4,675,000 conventional) Holding Period: 10 years Sale Price: Use 8.5% cap rate on NOI: Sale Price $6,797,823.53 Transaction Costs: 6% of sale price = $6,797,823.53 x 0.06 = 5407,869.41 Loan Payoffs (Year 10) Conventional 1 oan Balloon: $3,462,524.34 (%, 25-year amortization, 10-year term) SBA 504 Remaining Balance: $1,753,448.67 (5.5%, 20-year amortization, after 120 months) Net Sale Proceeds: 6,797,823.53-407,869.41-3,462,524.34-1,753,448.67=173,981.11 Year 10 Cash Flow: —101,193.08+173,981.11=72,788.03 Cash Flows: Year 0: -S 1,800,000 (equity) Years 1-9:-$101,193.08 annually (negative due to insufficient NOI) Year 10: 572,788.03 ;step l: ROI Calculation ROI= "otal Return -In Years 1-9:-$101,193.08 x 9 = 4910,737.72 Year 10: $72,788.03 Total:-$910,737.72 + $72,788.03 =-$837,949.69 PV of Years 1-9:-$101,193.08 x 9 =-$910,737.72 PV of Year 10: $72,788.03 Total PV:-$910,737.72 + $72,788.03 =-$837,949.69 NPV:-$837,949.69 - $1,800,000 =-$2,637,949.69 (negative) The IRR is undefined or negative, as the cash flow stream (negative initial investment, negative annual cash flows, and a small positive final cash flow) does not cross zero NPV, indicating no rate of return that balances the investment. For comparison, SPM looked at typical hotel sector benchmarks: MR: 15111/in--201%o for hotel renovations, up to 2511/0 for riskier projects. Page 110 Annualized ROI: 10%-15%, up to 18% for high -yield projects. Debt Service Coverage Ratio (DSCR): 0.85 DSCR: 0.85A DSCR below 1.0 indicates the project cannot cover debt service, far below lender requirements (1.2-1.5), signaling severe financing issues. Project Metrics: IRR: Undefined or negative (well below 15%-25% benchmark) ROI:-146.55% (well below 10%-18% benchmark, indicating a loss) DSCR: 0.85 (below 1.2-1.5, unfinanceable) Comparison: IRR: The negative or undefined IRR indicates the project loses money, far below the 15%-20% target, making it not feasible. ROI: A-146.55% ROI confirms the project results in a significant loss, compared to the desired 10%- 18% annualized return. DSCR: A 0.85 DSCR means NOI cannot cover debt payments, making the project unviable for lenders and investors. Risks and Considerations: Tax Impact: The $935,033 tax amount reduced NOI to $577,315, and combined with the debt service ($678,508.08), results in negative annual cash flows (4101,193.08). This makes the project LiLisusLainar without significant changes. Cap Rate Impact: The 8.5% cap rate lowered the sale price to $6.80M (from $8.25M at 7%), barely covering loan payoffs ($'3.46M + $1.75M), leaving n'ummal proceeds ($173,981.11). A 9% cap rate further reduces the sale price to $6,414,611, worsening outcomes. Hotel Risks: The low NOI and high debt service, suggest unrealistic revenue projcctions or excessive costs for the 200 E. Rand Road hotel. The market rrray not supporI the post- rcriovaLion performance, especially with high taxes. Conclusion: Typical IRR Desired: 15%-20% (up to 25% for riskier hotel renovations). Typical Annualized ROI Desired: 10%--15% (rip to 18% for high -yield projects). Project Metrics with Taxes ($935,033), Debt Service ($678,508.08), and 8.5% Cap Rate: IRR: Undefined or negative (well below 15%-25% benchmark) ROI:-146.55% (well below 10%-18% benchmark, indicating a loss) DSCR: 0.85 (below 1.2-1.5 lender requirement, unfrnanceable) The project is not,"easr`hle without a Class 7(b) 'tax incentive. The high 'taxes ($935,033) and debt service ($678,508,08) result in negative annual cash flows, a low sale price ($6.80M at 8.5% cap rate), and a negative ROI, making the project unprofitable and unfrnanceable.' Analysis WITH a class 7(b) tax incentive: To further assess the feasibility of the redevelopment, with the real estate tax amr°.rrrnt of $374,013 (with a Class 7(b) tax incentive), and annual debt service of $678,508.O8 (and an 8.5% capitalization rate, z SPM ran a sales analysis for illustrative purposes only, Page 111 SPM calculated the Net Operating Income (NOI), cash flow after debt service, Internal Rate of Return (IRR), and Return on Investment (ROI), and compare them to typical hotel sector benchmarks. SPM used the financial and project data and project details provided by the Applicant and our own review, calculations, and analysis. Original Financials: Total Revenue: $3,745,655 Total Department Expenses: $974,659 Gross Operating Income: $2,770,995 Total Undistributed Operating Expenses: $1,123,734 Gross Operating Profit: $1,647,261 Fixed Charges: Insurance: $60,000 Taxes: $374,013 Management Fees: $74,913 Reserve for Replacement: $0 Total Fixed Clia�rges: $60,000 + $374,013 + $74,913 = $508,926 Updated NOI: NOI=1,138,335 Debt Service (as provided previously): Total Annual Debt Service: $678,508.08 Cash Flow After Debt Service: 1,138,335-678,508.08=459,826.92 annually Project Details and Assumptions: Purchase Price: $4,000,000 Renovation Costs: $5,250,000 Total Investment Cost: $9,250,000 Equity: $1,800,000 Loan Amount: $7,450,000 ($2,775,000 SBA 504 + $4,675,000 conventional) Holding Period: 10 years Sale Price: Use 8.5% cap rate on updated NOI: Sale Price = 13,392,176.47 Transaction Costs: 6% of sale price = $13,392,176.47 X 0.06 = $803,530.59 Loan Payoffs (Year 10) (from prior calculations, unchanged as debt service change does not alter balloons without updated terms): Conventional Loan Balloon: $3,462,524.34 (5%, 25-year amortization, 10-year term) SBA 504 Remaining Balance: $1,753,448.67 (5.5%, 20-year amortization, after 120 months) Net Sale Proceeds: 13,392,176.47-803,530.59-3,462,524.34-1,753,448.67=7,372,673.87 Year 10 Cash Flow: 459,826.92+7,372,673.87=7,832,500.79 Cash Flows: Year 0:-$1,800,000 (equity) Years 1-9: $459,826.92 annually Year 10: $7,832,500.79 ROI Calculation ROI= Total Return Years 1-9: $459,826.92 X 9 = $4,138,442.28 Page 1 12 Year 10: $7,832,500.79 Total: $4,138,442.28 + $7,832,500.79 = $11,970,943.07 Total PV: $1,728,495.45 + $840,930.08 = $2,569,425.53 NP`V: 52,569,425.53 $1,800,000 = $769,425.53 (positive) Total PV: $1 „529,09'9A3 + $568,069.02 = $2„097„ 1.68.45 NPV: $2,097,168.45 - $1,800,000 = $297,168.45 (positive) Total PV: $1,395,0119.71 + $385,742.34 = $1,780,762.05 NP`V: $1,780,762.05 - $1,800,000=-$19,237.95 (negative) IRR = 34.66\% Again, for comparison, SPM looked at typical hotel sector benchmarks. IRR: 15%-20% for hotel renovations, up to 25% for riskier projects. Annualized ROI: 10%-15%, up to 18% for high -yield projects. Debt Service Coverage Ratio (DSCR): DSCR= 1.68 This meets the typical lender requirement of 1.2-1.5, indicating sufficient cash flow to support financing. Project Metrics: IRR: 34.66% Annualized ROI: 20.90% DSCR: 1.68 Comparison: IRR: 34.66% exceeds the 15%-20% target (and the 25% high -risk threshold), indicating the project is highly feasible. ROT: 20.90% annualized is above the 10%-15% benchmark (and exceeds the 18% high -yield target), reinforcing attractiveness. DSCR: 1.68 supports financing feasibility, as it exceeds lender requirements. Impact of Tax Adjustment: Tax Change: The tax amount $374,013 results in an IRR 34.66% and a ROI 20.90%. Comparison to No Incentive: Compared to the $935,033 tax scenario (NOI $577,315, negative IRR), the $374,013 tax (reflecting a 7b or similar incentive) restores feasibility, boosting NOI by 97% and turning negative cash flows positive. Risks and Considerations Hotel Risks: Mount Prospect's proximity to O'Hare supports demand, but NOI depends on successful renovation, branding, and occupancy. A 10% NOI drop (to —$1M) reduces IRR to —30%, still above target. Conclusion: Typical IRR Desired: 15%-20% (up to 25% for riskier hotel renovations). Typical Annualized ROI Desired: 10%o...-15% (up to 18% for high -yield projects). Project Metrics with Taxes (5374,013), Debt Service ($678,�508.08), and 8.5% Cap Rate: IRR: 34.66% (exceeds 15%-25% benchmark) Annualized ROI: 20.90% (exceeds 10%-18% benchmark) DSCR: 1.68 (above 1.2-1.5 lender requirement) Feasibility: The project is highly feasible with the tax projection with Class 7(b) tax incentive of Page 113 $374,013, as the IRR and ROI significantly exceed industry standards, and the DSCR supports financing. Page 114 CONCLUSION Typically, when determining whether we recommend the need for an incentive we take into consideration the redevelopment program, redevelopment cost projections, revenues and expenses and other financial information discussed above, however, in certain cases such as this one the financial information isn't the only determining factor to consider. The intangible benefits for the subject property and surrounding properties must also be heavily considered in reaching a decision along with the additional overall taxes the project will generate. Therefore, granting the Class 7(b) incentive may in this case ensure that the blighted area does not expand into other areas, but rather may bring (for the reasons articulated above) commercial success to the Village of Mount Prospect for years to come. This is remarkable under the current economic uncertainties we are facing due to post -pandemic adjustments, tariffs and supply chain issues, inflation, uncertainty about interest rates, fluctuating climate and environmental regulations and other factors. Without the assistance from the Class 7b Tax Incentive, the Applicant will be unable to redevelop the hotel and may instead look to sell off the land and leave it undeveloped and vacant. Future owners of the parcel with multiple years of vacancy may neglect the property and stop paying their taxes, resulting in total loss for the Village. Any future owners will be seeking the same incentive. Due to the reality that the Applicant cannot feasibly open this Staybridge location without a Class 7(b) incentive because the property taxes make it financially impossible, and in not doing so cause the Village of Mount Prospect other taxing bodies to lose millions of sales and property tax dollars, we must conclude that granting the Class 7(b) incentive in this specific case is imperative. Additionally, the cash flow projections show that it would not support a high enough return to make undertaking the investment financially feasible without the Class 7(b) tax incentive. Providing the Applicant with the Class 7(b) incentive is the only way to ensure feasibility. Without a 7(b) incentive the IRR we project is negative, and the ROI is-146.55 (also negative). No developer would undertake a project to realize such a return. By providing the incentive the IRR we project is 34.66, and the ROI is 20.90. As stated above, these are within the customary acceptable IRR and ROI levels for a project associated with this type of financial risk under normal circumstances. We therefore once again believe the incentive is essential. Page 1 15 Photos of Subject Property 2025 Page 11 xy d r f y bi a�y ` v G4, dC w Yro im3W" 44 m a i "dh..." �Y W, � "�'.. :i�,i� aM, „a ,aak, r,„""��✓ :�S�x ., °„!�- ��„"h ,�h ... W,.�MA��F(l iM.� R �y�a ", a• J»�,' r '" a9 4" i �l a Y"+�^ a' e a "aA qM r'b*w'4 iiry w r '� a a It if r""•4+'��aw ' .6m rep" pn 4 t 7 Al i" W 4 QA" Vi TO 1�4 A 7,,s Vol ...... .... Rm 4S K, V. wl, r ✓ ~µ q m w n �14 't w r a 07 w � y Yya Y M i mm 4kti " 0 lu W { f� I 9 °v ip r ti f „+ 1 t l VILLAGE OF MOUNT PROSPECT DESCRIPTION' The Village is a home -rule unit of government located approximately twenty-two miles northwest of downtown Chicago, Illinois. It was settled in the 1870s and later incorporated in 1917. The current population is approximately 5 ,852. The Village is governed by a Inayor and a six -member Board of Trustees elected at large for four-year terms. The Village Manager handles clay -to -day operations and is appointed by the President and the Board of Trustees. The Village has approximately 304 brill -time and twenty-seven part -tinge employees. In addition, approximately fifty-four seasonal employees are hired throughout the year. Listed below are the unions to which 192 of the full-time employees are members.. The Village considers its relationship with its ernpl.oyees to be cordial. Village residents benefit from top -rated public safety technology and services. The Fire Department has earned one of the best fire ratings (ISO Rating Class 2), the Police Department has achieved international police accreditation and the Public Works Department's community - wide recycling and urban reforestation programs have served as models for other communities. The Mount Prospect public Library is at the forefront of information technology used to supplement research efforts. In November of 2008, BusinessWeek named the Village as the winner of its second annual review of the "Best Places in America to Raise Lids." According to the report, the Village was able to achieve this ranking because of low crime, affordable homes, award- winning schools and small- town charm, coupled with conservative fiscal values and community involvement. The Village's downtown and other commercial areas have experienced significant private and. public reinvestment over the past several years, including the redevelopment of the 1.3 million - square -foot pandhurst Shopping Center, the first enclosed regional shopping center in the area. Residential convenience goods, banks, government services, restaurants and service r�.,stablrshrrrc,rrts � can be1 sound throughout the downtown area. The addition of' townhomes and luxury condominiums in the town center is furthering the Village's vision of" a mixed -use downtown district. The Kensington Business Center attracts numerous high -profile corporations with its twelve landscaped lakes, winding jogging trails, recreational park and picnic areas, as well as its proximity to O'Hare International Airport. Lake Center Corporate Park is the second largest industrial district within the Village and offers unique "build -to -suit" opportunities for office and manufacturing facilities. The Lake Center Corporate Park has recently been improved with landscaping and public infrastructure designed to support a variety of uses. Village residents of all ages are served by four area park districts maintaining nearly four hundred, acres of parks and recreation facilities within the Village. The park districts provide an outdoor wave pool, two golf courses, a miniature golf course, a sled bill, outdoor skating rinks, playgrounds, ball fields and tennis courts for residents. The Cook County Forest Preserve also has facilities nearby. ' Village of Mount Prospect, Cook County, Illinois General Obligation Bonds, Series 2022 (IL). Final Official Statement Dated January 18, 2022.