HomeMy WebLinkAbout2021-08-24 - AGENDA REPORTS - CALARTS TEFRA HEARING (2)7
Agenda Item:6
CITY OF SANTA CLARITA
AGENDA REPORT
PUBLIC HEARINGS
CITY MANAGER APPROVAL:
DATE: August 24, 2021
THE CALIFORNIA INSTITUTE OF THE ARTS TAX EQUITY AND
SUBJECT:
FISCAL RESPONSIBILITY ACT (TEFRA) HEARING
DEPARTMENT: Administrative Services
PRESENTER: Johanna Medrano
RECOMMENDED ACTION
City Council conduct a public hearing and adopt a Tax Equity and Financial Responsibility Act
resolution approving the issuance of tax-exempt obligations by the California Municipal Finance
Authority in an aggregate amount not to exceed $40 million.
BACKGROUND
The California Municipal Finance Authority (CMFA) was created on January 1, 2004, pursuant
to a Joint Exercise of Powers Agreement to promote economic, cultural, and community
development through the financing of economic development and charitable activities by
assisting local governments, non-profit organizations, and businesses with the issuance of
taxable and tax-exempt bonds aimed at improving the standard of living in California. To date,
over 300 municipalities, including the City of Santa Clarita (City), have become members of the
CMFA.
The City received a request from the CMFA to conduct a public hearing under and in accordance
with Section 147(f) of the Internal Revenue Code, in order for the CMFA to issue tax-exempt
revenue bonds (Bonds) in an aggregate principal amount not to exceed $40 million on behalf of
the California Institute of the Arts (Borrower), a nonprofit public benefit corporation duly
organized and existing under the laws of the State of California and an organization described in
Section 501(c)(3) of the Internal Revenue Code of 1986.
The California Institute of the Arts has requested that the CMFA participate in the issuance of
revenue bonds in one or more series from time to time pursuant to a plan of financing in an
million is requested to be loaned to the Borrower and applied to (A) pay the costs of financing
the acquisition, construction, improvement, renovation, expansion and equipping of (1) that
Page 1
Qbdlfu!Qh/!49
7
property located at 25858 Tournament Road in Santa Clarita, California, and other properties
ent Road in
plumbing, electric, system and other improvements; and (3) other routine capital improvements
and expenditures to academic, student support, and r
campus located at 24700 McBean Parkway, Santa Clarita, California, (all of the foregoing
Institute, and located in the City and (B) pay certain expenses incurred in connection with the
issuance of the Bonds.
The financing will include funding for the cities of South Pasadena and Los Angeles as well. A
separate Tax Equity and Financial Responsibility Act (TEFRA) hearing will also be held in each
of these locations.
The Bonds would be tax-exempt private activity bonds for purposes of the Internal Revenue
Code and, as such, require the approval of the elected body of the governmental entity having
jurisdiction over the area where the Project to be financed is located. The approval and adoption
of the resolution authorizing the issuance of the Bonds will not require the City to be financially
dit and bond ratings are
not at risk by adopting this resolution and no City revenues are at risk by this bond issuance.
In order for the CMFA to issue such Bonds, the City must (1) conduct a public hearing allowing
members of the public to comment on the proposed Project and the Bonds, and (2) approve the
City, will be the issuer of the tax-exempt revenue bonds for the Project, the financing cannot
proceed without the City, as the governmental entity having jurisdiction over the site, approving
the Bonds.
For this item, the Borrower selected the CMFA as the financing agency. As a result of the
Borrower selecting the CMFA, the City will receive a one-time issuance fee paid by the
appropriations limits or constitute any type of indebtedness by the City. Specifically, approval
and adoption of the resolution authorizing the issuance of the Bonds will not require the City to
be financially obligated, liable, or provide any financing for any of the cost mentioned above. In
addition, the City's credit, bond ratings, and revenues are not at risk in any way by adopting this
resolution or bond issuance. Once the City holds the required public hearing and adopts the
required resolution following the public hearing, no other participation of the City in the actions
of the CMFA or in the financing will be required.
Approval pursuant to this resolution does not constitute any other approval by any commission
or agency of the City with respect to any other City regulatory or other requirements, such as
building permits, in connection with the Project.
ALTERNATIVE ACTION
1. City Council not agree to approve the issuance of bonds by the CMFA for the California
Institute of the Arts.
Page 2
Qbdlfu!Qh/!4:
7
2. Other action as determined by City Council.
FISCAL IMPACT
The City will receive 25 percent of a one-time issuance fee from the California Municipal
Finance Authority, which will equate to approximately $7,000 which will be deposited to
General Fund miscellaneous revenues (100-462101). The actual amount may vary and will be
dependent on the actual closing of the Bonds.
ATTACHMENTS
Public Hearing Notice
TEFRA Resolution
Page 3
Qbdlfu!Qh/!51
7/b
NOTICE OF PUBLIC HEARING ON THE CALIFORNIA INSTITUTE OF THE ARTS TAX
EQUITY AND FISCAL RESPONSIBILITY ACT (TEFRA) HEARING
NOTICE IS HEREBY GIVEN that at 6 p.m. on August 24, 2021, or as soon thereafter as
a
Public Hearing as required by Section 147(f) of the Internal Revenue Code of 1986, as amended
City Council of the City of Santa Clarita City
to the proposed issuance by the California Municipal Finance
revenue bonds, in one or more series from time to time pursuant to a plan of financing, in a
maximum aggregate principal amount not to exceed $40,000,000 Approximately
$33,000,000 of the proceeds of the Bonds will be loaned by the Authority to the California Institute
of the Arts, a nonprofit corporation, duly organized and existing under the laws of the State of
California Institute) financing the acquisition, construction,
improvement, renovation, expansion and equipping of (1) that property located at 25858
Tournament Road in Santa Clarita, California and other properties adjacent to and/or fronting the
on Tournament Road in Santa Clarita, California; (2)
existing buildings including roofing, seismic, plumbing, electric,
system and other improvements; and (3) other routine capital improvements and expenditures to
academic, student support, and related facilities on the site of the Institute main campus at 24700
McBean Parkway, Santa Clarita, California Project
(B) paying certain costs of issuance of the Bonds. The facilities so financed will be used for
educational purposes of the Institute, and will be owned and operated by, and used by, the Institute.
The Bonds and the obligation to pay principal of and interest thereon and any redemption
premium with respect thereto do not constitute indebtedness or an obligation of the City, the
Authority, the State of California or any political subdivision thereof, within the meaning of any
constitutional or statutory debt limitation, or a charge against the general credit or taxing powers
of any of them. The Bonds shall be a limited obligation of the Authority, payable solely from
certain revenues duly pledged therefor and generally representing amounts paid by the Institute.
Interested persons wishing to express their views on the issuance of the Bonds or on the
nature and location of the Projects proposed to be financed may attend the public hearing or, prior
to the time of the hearing, submit written comments. The Public Hearing is intended to comply
with the public approval requirements of Section 147(f) of the Code.
Inquiries concerning the Projects may be directed to the California Institute of the Arts,
24700 McBean Parkway, Santa Clarita, CA 91355, Telephone: (661) 255-1050, Attention: Lori
Husein, Senior Vice President & Chief Financial Officer. The Institute is an organization described
in Section 501(c)(3) of the Code.
Those wishing to comment on the sale, execution and delivery of the Bonds or on the
proposed nature and description of the Projects and the financing of the Projects with the proceeds
of the Bonds may either appear in person at the time and place indicated above or submit written
Buubdinfou;!Qvcmjd!Ifbsjoh!Opujdf!!)DBMBSUT!UBY!FRVJUZ!BOE!GJTDBM!SFTQPOTJCJMJUZ!BDU!)UFGSB*!IFBSJOH*
comments, which must be received prior to the Public Hearing, to the City, c/o City Clerk of the
City of Santa Clarita, 23920 Valencia Blvd. 1st Floor, Santa Clarita, CA 91355 or to
https://www.santa-clarita.com/writtencomment.
Qbdlfu!Qh/!52
7/b
Date: August 6, 2021
Mary Cusick, MMC
City Clerk
Publish Date: August 17, 2021
Buubdinfou;!Qvcmjd!Ifbsjoh!Opujdf!!)DBMBSUT!UBY!FRVJUZ!BOE!GJTDBM!SFTQPOTJCJMJUZ!BDU!)UFGSB*!IFBSJOH*
2
Qbdlfu!Qh/!53
7/c
RESOLUTION NO. 21-__
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANTA CLARITA,
CALIFORNIA, APPROVING THE ISSUANCE OF REVENUE BONDS BY THE
CALIFORNIA MUNICIPAL FINANCE AUTHORITY FOR THE PURPOSE OF
FINANCING THE ACQUISITION, CONSTRUCTION, IMPROVEMENT,
RENOVATION AND EQUIPPING OF CERTAIN EDUCATIONAL FACILITIES
FOR THE BENEFIT OF THE CALIFORNIA INSTITUTE OF THE ARTS AND
CERTAIN OTHER MATTERS RELATING THERETO
WHEREAS, the California Institute of the Arts, a nonprofit corporation, duly organized
and existing under the laws of the State of California Institute
issuance of revenue
bonds in one or more series from time to time pursuant to a plan of financing in an aggregate
principal amount not to exceed $40of which approximately $33,000,000
is requested to be loaned to the Institute and applied to (A) pay the costs of financing the
acquisition, construction, improvement, renovation, expansion and equipping of (1) that property
located at 25858 Tournament Road in Santa Clarita, California, and other properties adjacent to
Santa
Clarita, California;
seismic, plumbing, electric, system and other improvements; and (3) other routine capital
improvements and expenditures to academic, student support, and related facilities on the site of
located at 24700 McBean Parkway, Santa Clarita, California, (all of
the foregoing collectively, the Institute and to be owned and
operated by the Institute, and located in the City of Santa Clarita City and (B) pay certain
expenses incurred in connection with the issuance of the Bonds;
WHEREAS, pursuant to Chapter 5 of Division 7 of Title 1 of the Government Code of
joint exercise of powers agreement in order to form a joint powers authority for the purpose of
promoting economic, cultural and community development, and in order to exercise any powers
common to the Members, including the issuance of bonds, notes or other evidences of
indebtedness;
WHEREAS, the City is a Member of the Authority in order to facilitate the promotion of
economic, cultural and community development activities in the City, including the financing of
projects therefor by the Authority;
WHEREAS, the Authority is authorized to issue and sell revenue bonds for the purpose,
among others, of financing or refinancing the construction of capital projects;
WHEREAS, the Institute has requested the issuance of the Bonds in order to effect
significant public benefits pursuant to the Act;
Buubdinfou;!UFGSB!Sftpmvujpo!!)DBMBSUT!UBY!FRVJUZ!BOE!GJTDBM!SFTQPOTJCJMJUZ!BDU!)UFGSB*!IFBSJOH*
WHEREAS, pursuant to Section 147(f) of the Internal Revenue Code of 1986 (the
Page 1 of 3
Qbdlfu!Qh/!54
7/c
having jurisdiction, such as the City, because the Project is to be located within the territorial
limits of the City;
WHEREAS, the City Council of the City of Santa Clarita City Council
elected legislative body of the City
to approve the issuance of the Bonds under Section 147(f) of the Code;
WHEREAS, the Authority has requested that the City Council approve the issuance of
the Bonds by the Authority in order to satisfy the public approval requirement of Section 147(f)
of the Code and the requirements of Section 4 of the Joint Exercise of Powers Agreement
Relating to the California Municipal Finance Authority, dated as of January 1, 2004 (the
City;
WHEREAS, pursuant to Section 147(f) of the Code, the City Council has, following
notice duly given, held a public hearing regarding the issuance of the Bonds, and now desires to
approve the issuance of the Bonds by the Authority; and
WHEREAS, it is in the public interest and for the public benefit that the City Council
approves the issuance of the Bonds by the Authority for the aforesaid purposes;
NOW, THEREFORE, the City Council of the City of Santa Clarita, California, does
hereby resolved as follows:
SECTION 1. On information and belief, the foregoing resolutions are true and correct.
SECTION 2. The City Council hereby approves the issuance of the Bonds by the
Authority. It is the purpose and intent of the City Council that this resolution constitute approval
of the issuance of the Bonds by the Authority, for the purposes of (a) Section 147(f) of the Code
by the applicable elected representative of the governmental unit having jurisdiction over the
area in which the Project located is and to be located, in accordance with said Section 147(f) and
(b) Section 4 of the Agreement.
SECTION 3. The issuance of the Bonds shall be subject to the approval of the Authority
of all financing documents relating thereto to which the Authority is a party. The City shall have
no responsibility or liability whatsoever with respect to the Bonds.
SECTION 4. The adoption of this resolution shall not obligate the City or any
department thereof to (i) provide any financing to acquire or construct the Project or any
financing of the Project; (ii) approve any application or request for or take any other action in
connection with any planning approval, permit or other action necessary for the acquisition,
rehabilitation or operation of the Project; (iii) make any contribution or advance any funds
whatsoever to the Authority; or (iv) take any further action with respect to the Authority or its
membership therein.
Buubdinfou;!UFGSB!Sftpmvujpo!!)DBMBSUT!UBY!FRVJUZ!BOE!GJTDBM!SFTQPOTJCJMJUZ!BDU!)UFGSB*!IFBSJOH*
SECTION 5. The officers and staff of the City are hereby authorized and directed,
jointly and severally, to do any and all things, to execute and deliver any and all documents,
which in consultation with City Attorney, they may deem necessary or advisable in order to
Page 2 of 3
Qbdlfu!Qh/!55
7/c
effectuate the purposes of this resolution, and any and all such actions previously taken by such
officers or staff members are hereby ratified and confirmed.
SECTION 6. This resolution shall take effect immediately.
SECTION 7. The City Clerk shall certify to the passage and adoption of this resolution;
shall cause the same to be entered in the book of resolutions of the City; and shall make a minute
of the passage and adoption thereof in the records of the proceedings of the City Council of the
City in the minutes of the meeting at which the same is presented.
th
PASSED, APPROVED AND ADOPTED this 24 day of August, 2021.
______________________________
MAYOR
ATTEST:
______________________________
CITY CLERK
DATE: __________________________
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss.
CITY OF SANTA CLARITA )
I, Mary Cusick, City Clerk of the City of Santa Clarita, do hereby certify that the
foregoing Resolution No. 21-__ was duly adopted by the City Council of the City of Santa
th
Clarita at a regular meeting thereof, held on the 24 day of August, 2021, by the following vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
______________________________
CITY CLERK
Buubdinfou;!UFGSB!Sftpmvujpo!!)DBMBSUT!UBY!FRVJUZ!BOE!GJTDBM!SFTQPOTJCJMJUZ!BDU!)UFGSB*!IFBSJOH*
Page 3 of 3
Qbdlfu!Qh/!56