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HomeMy WebLinkAboutConduct a Tax and Equity Fiscal Responsibility Act ("TEFRA") (3) „r MOROVED &- o-I (aa6cV2.E UUTbF R,ODM) City of Huntington Beach Fa„ File #: 19-624 MEETING DATE: 6/3/2019 REQUEST FOR CITY COUNCIL ACTION SUBMITTED TO: Honorable Mayor and City Council Members SUBMITTED BY: Lori Ann Farrell Harrison, Interim City Manager PREPARED BY: Kellee Fritzal, Deputy Director of Economic Development Subject: Conduct a Tax and Equity Fiscal Responsibility Act ("TEFRA”) public hearing and adopt Resolution No. 2019-40 approving the issuance by the California Statewide Communities Development Authority ("CSCDA") of Multifamily Housing Revenue Bonds in an amount not to exceed $30,000,000 for Huntington Pointe Apartments, located at 18992 Florida St., with no City obligations Statement of Issue: The City Council is asked to conduct a public hearing under the Tax and Equity Fiscal Responsibility Act ("TEFRA") in connection with the proposed issuance of tax-exempt bonds by the California Statewide Communities Development Authority ("CSCDA") for Huntington Pointe, an existing 104- unit affordable multifamily housing rental project located at 18992 Florida Street (the "Project"), in an aggregate principal amount not to exceed $30,000,000 (the "Bonds"). The Bond proceeds will be used for the purpose of enabling the Borrower to proceed with the acquisition, rehabilitation, improvement and equipping of the multifamily housing rental project. Financial Impact: There is no fiscal impact to the City. The Bonds will be issued as limited obligations of CSCDA, payable solely from revenues and receipts derived from a loan to be made by CSCDA to the Borrower with the Bond proceeds. The City bears no liability with respect to the issuance of the Bonds. Furthermore, the City is not a party to any of the financing documents related to the Bond issuance and is not named in any of the disclosure documents describing the Bonds or the proposed financing. Recommended Action: A) Conduct a public hearing under the requirements of TEFRA and the Internal Revenue Code of 1986, as amended ("IRS Code"), in consideration of the issuance of tax-exempt bond financing by the California Statewide Communities Development Authority for the benefit of Huntington Pointe 2019 LP, to provide re-financing for the acquisition, rehabilitation, improvement, and equipping of an existing 104-unit multifamily rental housing project generally known as Huntington Pointe Apartments, and; City of Huntington Beach Page 1 of 2 Printed on 5/30/2019 powered by LegistarT"" File #: 19-624 MEETING DATE: 6/3/2019 B) Adopt Resolution No. 2019-40 "A Resolution of the City Council of the City of Huntington Beach approving the issuance by the California Statewide Communities Development Authority of Multifamily Housing Revenue Bonds for Huntington Pointe Apartments." Alternative Action(s): Do not approve the Resolution and direct staff as necessary. Analysis: Huntington Pointe is an existing 104-unit affordable multifamily housing rental project located at 18992 Florida Street. In 2001, the City assisted in the acquisition and rehabilitation of the apartment complex to create affordable rental units. The owner of the property, Huntington Pointe 2019 LP has requested the City to authorize the issuances of the Bonds. In order for all or a portion of the Bonds to qualify as tax-exempt bonds, the City of Huntington Beach ("City") must conduct a public hearing (the "TEFRA Hearing") providing the members of the community an opportunity to speak in favor of or against the use of tax-exempt bonds for the financing of the Project. Adoption of the resolution is solely for the purposes of satisfying the requirements of TEFRA, the IRS Code and the California Government Code Section 6500. Prior to the TEFRA Hearing, reasonable notice must be provided to the members of the community. Following the close of the TEFRA Hearing, an "applicable elected representative" of the governmental unit hosting the Project must provide its approval of the issuance of the Bonds for the financing of the Project. A public notice was published on May 23, 2019. CSCDA is a joint powers authority sponsored by the League of California Cities ("League") and the California State Association of Counties ("CSAC"). CSCDA was created by the League and CSAC in 1988 to enable local government and eligible private entities access to low-cost, tax-exempt financing for projects that provide a tangible public benefit, contribute to social and economic growth and improve the overall quality of life in local communities throughout California. CSCDA is comprised of more than 530 members, including the City of Huntington Beach. CSCDA has issued more than $60 billion through 1,600 plus financings since 1988 and consistently ranks in the top 10 of more than 3,000 nationwide public issuers of tax-exempt debt, as measured by annual issuance amount. Environmental Status: Not Applicable Strategic Plan Goal: Non-Applicable - Administrative Item Attachment(s): 1. Resolution No. 2019- 40, "A Resolution of the City Council of the City of Huntington Beach Approving the issuance by the California Statewide Communities Development Authority of multifamily housing revenue bonds for Huntington Pointe Apartments" City of Huntington Beach Page 2 of 2 Printed on 5/30/2019 powered by LegistarTM RESOLUTION NO. 2019-40 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUNTINGTON BEACH APPROVING THE ISSUANCE BY THE CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY OF MULTIFAMILY HOUSING REVENUE.BONDS FOR HUNTINGTON POINTE APARTMENTS WHEREAS, the California Statewide Communities Development Authority (the "Authority") is authorized pursuant to the provisions of California Government Code Section 6500 et seq. and the terms of an Amended and Restated Joint Exercise of Powers Agreement, dated as of June 1, 1988 (the "Agreement"), among certain local agencies throughout the State of California, including the City of Huntington Beach (the "City"), to issue revenue bonds in accordance with Chapter 7 of Part 5 of Division 31 of the California Health and Safety Code for the purpose of financing multifamily rental housing projects; and WHEREAS, Huntington Pointe 2019 LP or a partnership of which KDF Communities LLC (the "Developer") or a related person to the Developer is the general partner, has requested that the Authority adopt a plan of financing providing for the issuance of exempt facility bonds for a qualified residential rental project pursuant to Section 142(a)(7) of the Internal Revenue Code of 1986 (the "Code") in one or more series issued from time to time, including bonds issued to refund such exempt facility bonds in one or more series from time to time, and at no time to exceed $30,000,000 in outstanding aggregate principal amount(the "Bonds"), to finance or refinance the acquisition, rehabilitation and development of a 104=unit multifamily rental housing project located at 18992 Florida Street, Huntington Beach, California(the "Project"); and WHEREAS, pursuant to Section 147(f) of the Code, prior to their issuance, private activity bonds are required to be approved by the "applicable elected representative" of the governmental units on whose behalf such bonds are expected to be issued and by a governmental unit having jurisdiction over the entire area in which any facility financed by such bonds is to be located, after a public hearing held following reasonable public notice; and WHEREAS, the members of this City Council (this "City Council") are the applicable elected representatives of the City; and WHEREAS, there has been published, at least 7 days prior to the date hereof, in a newspaper of general circulation within the City, a notice that a public hearing regarding the Bonds would be held on a date specified in such notice; and WHEREAS, such public hearing was conducted on such date, at which time an opportunity was provided to interested parties to present arguments both for and against the issuance of the Bonds; and WHEREAS, the Authority is also requesting that the City Council approve the issuance of any refunding bonds hereafter issued by the Authority for the purpose of refinancing the 19-7643/204262 1 Resolution No. 2019-40 Bonds which financed the Project (the "Refunding Bonds"), but only in such cases where federal tax laws would not require additional consideration or approval by the City Council; and WHEREAS, it is intended that this resolution shall constitute the approval of the issuance of the Bonds required by Section 147(f)of the Code and Section 9 of the Agreement; NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF HUNTINGTON BEACH AS FOLLOWS: Section 1. The above recitals are true and correct. Section 2. The City Council hereby approves the issuance of the Bonds and the Refunding Bonds by the Authority. It is the purpose and intent of the City Council that this resolution constitute approval of the Bonds for the purposes of(a) Section 147(f) of the Code and (b) Section 9 of the Agreement. Section 3. The officers of the City are hereby authorized and directed, jointly and severally, to do any and all things and to execute and deliver any and all documents that they deem necessary or advisable in order to carry out, give effect to and comply with the terms and intent of this resolution and the financing approved hereby. Section 4. This resolution shall take effect immediately upon its passage. PASSED AND ADOPTED by the City Council of the City of Huntington Beach at a regular meeting thereof held on the 3rd day of June , 2019. Mayor REVIEWED AND APPROVED: INITIATED AND APPROVED: City Manager Deputy Director of conomic Development APPROVED O FaRM: i Attorney 19-7643/204262 2 Res. No. 2019-40 STATE OF CALIFORNIA COUNTY OF ORANGE ) ss: CITY OF HUNTINGTON BEACH ) I, ROBIN ESTANISLAU the duly elected, qualified City Clerk of the City of Huntington Beach, and ex-officio Clerk of the City Council of said City, do hereby certify that the whole number of members of the City Council of the City of Huntington Beach is seven; that the foregoing resolution was passed and adopted by the affirmative vote of at least a majority of all the members of said City Council at a Regular meeting thereof held on June 3, 2019 by the following vote: AYES: Brenden, Carr, Semeta, Peterson, Posey, Hardy NOES: None ABSENT: None OUT OF ROOM: Delgleize RECUSE: None 7�61 City Cleric and ex-officio Clerk of the City Council of the City of Huntington Beach, California orrick May 28, 2019 Orrick,Herrington&Sutcliffe LLP The Orrick Building 405 Howard Street San Francisco,CA 94105-2669 +1 415 773 5700 orrick.com Dahle Bulosan City of Huntington Beach 2000 Main Street Huntington Beach, CA 92648 Re: California Statewide Communities Development Authority Ladies and Gentlemen: The California Statewide Communities Development Authority ("CSCDA") is a joint exercise of powers authority created under the California Joint Powers Act (California Government Code Section 6500 and following) (the "Act"). Pursuant to the Act and an Amended and Restated Joint Powers Agreement among a number of cities, counties and special districts within the State of California (the "Agreement"), CSCDA is authorized to issue revenue bonds and certificates of participation for the benefit of conduit borrowers. CSCDA issues bonds on behalf of the CSCDA member (the "Program Participant") in whose jurisdiction the projects are to be located, in this case, the City of Huntington Beach (the "City"). Pursuant to Section 9 of the Agreement, CSCDA may not issue bonds or other forms of indebtedness unless the governing body of the Program Participant approves their issuance. Furthermore, Section 147(f) of the Internal Revenue Code of 1986 requires that the proposed financing be approved by a governmental unit having jurisdiction over the area in which the facility to be financed is located. A financing will be treated as having been approved by a governmental unit if"the applicable elected representative"of such governmental unit(in this case,the City Council) approves such issue after a public hearing following reasonable public notice of such hearing. Thereafter, pursuant to applicable state law, the bonds are issued as limited obligations of CSCDA, not of the City, payable solely out of the revenues and receipts derived from the applicable project or the loans made by CSCDA to the respective borrower with the proceeds of the bonds. Specifically, Section 8 of the Agreement provides that "[t]he Bonds, together with the interest and premium, if any, thereon, shall not be deemed to constitute a debt of any Program Participant...or pledge of the faith and credit of the Program Participants...Neither the Program Participants nor...shall be obligated to pay the principal of, premium, if any, or interest on the orrick Page 2 Bonds, or other costs incidental thereto..." (emphasis added) The Agreement also expressly provides that CSCDA is a public entity separate and apart from the Program Participants, and "[i]ts debts, liabilities and obligations do not constitute debts, liabilities or obligations of any party to [the] Agreement."1 Accordingly, the bonds issued for the projects will be indebtedness of CSCDA, and the City will not be asked to approve or execute any of the financing documents. Moreover, the disclosure prepared for the bonds will not have any information regarding the City and will not include the City's name, other than with respect to where the projects are located. The documents will be made available for your review if you would like to receive copies. In order to further limit CSCDA's financial liability and that of its Program Participants, CSCDA requires that in connection with the loan of bond proceeds to a borrower, such borrower must indemnify CSCDA and the applicable Program Participant (the City) from all losses, damages, claims, actions, liabilities, costs and expenses of any conceivable nature, kind or character relating to the applicable bonds and project. In this case, such indemnification will include the City. We call attention, however, to the fact that such obligation may be subject to bankruptcy, insolvency, reorganization, arrangement and other laws relating to or affecting creditors' rights, to the application of equitable principles, to the exercise of judicial discretion in appropriate cases and to possible limitations on legal remedies. I have provided you this letter at the request of Jon Penkower, CSCDA Managing Director. Do not hesitate to contact me if you have further questions with respect to this matter. Sincerely yours, /s/Justin S. Cooper 1 See Cal. Government Code Section 6508.1. "...the debts,liabilities,and obligations of the agency shall be debts,liabilities,and obligations of the parties to the agreement unless the agreement specifies otherwise." LOS Angetes MEDIA. GROUP Sold To: Orrick-Herrington &Sutcliffe LLP-C000301203 405 Howard St San Francisco,CA 94105 Bill To: Orrick-Herrington &Sutcliffe LLP-C000301203 405 Howard St San Francisco,CA 94105 NOTICE OF PUBLIC HEARING MU,,LTIFA ILY HOUSING RLVIINUE BONDS FOR III= ,TINGTON POINTF ARART -IFNI T: '+OTICL TS .n II:FS",Y GIVEN thai at 6:00 p4a_ orlas wpn iliereaficr ai they mattc`r cunt heard.Ott'otulav, !rave . 2C119.at the City Cottrtcal Chambers. ?000 Main Sty Huntirizon Beach, California,the City Council of the City at'Ete tittgton Reach (the amity") will rosti wt ai public: hcj'rsnl;Ihis Rxltum by Sc ion 1 71f°I df.thz lrttdrtial Rev-enu Code of 1486"(tie"t eat f at"vfiieh it will hear and' considc-r infcartttaititint conceiving a proposcd plim of finau6ne prese'itlCnp tier the i uancv by the Califcarniat.. Statewide or muniti Development A thoriv of evemptlacility bonds for a qualified,risidential rcnW profi t Itter ttatnt:.Sp.Scction 142ta 7 01 the C`rstle in: one or More st s i staed from tirt ti r�txte�itxcltra irt; bon L�t hued to'.mftind such e_enmpt' cility id one or more s ies;from time to time.and at'.no time "ee d .S2C1 .{Itl0 in outguslAing m ate', prui ipal amount, to fiance or refini tce tlse' e quisatzi tt rcltabilitatirarx and dIcAviollment of a 1(9- unit multisanii! raid I"_mg prpsecv touted at R9 2 1=larida.Strri:�t, fli ttitt roi;l3eaclt Galifa rrtia The facilities tre to l is aced Tev Elauiiiet*fort puirtte 2019 LP Ithe 'Borrower),or,a partnership of which KDF Communities LLC 1 "Developef`a or a. related person to the Dev= loM-is olte gemm!paatttcr (the-Pt;4 " Thy wishing to comaltMi on the pro s puqpFing or re>r tncinp'and tl tr 1ciCeattitnrs of tfid Pr%ijt rns citlt�rIipezir iit. the 1a public he tram,tar cubmit'A-Titt €t conunt tatwhich mtm he hived by the City prior to the h rin Written comments sheet d he sit to City o Ijumin_910o Beach at 2000 Stmet, Huntington Heach.California 92Wt ntivtt C its#terk. CITY GF Ht,NTIN'GTON BEACH Dada May 23.201 6290023-Newport Harbor News Press Combined With Daily Pilot Page 2 of 2 Los Angeles Time PROOF OF PUBLICATION (2015.5 C.C.P.) STATE OF CALIFORNIA County of Orange I am a citizen of the United States and a resident of the County aforesaid; 1 am over the age of eighteen years, and not a party to or interested in the action for which the attached notice was published. I am a principal clerk of the Newport Harbor News Press Combined With Daily Pilot, which was adjudged a newspaper of general circulation on June 19,1952,Cases A24831 for the City of Newport Beach,County of Orange, and State of California. Attached to this Affidavit is a true and complete copy as was printed and published on the following date(s): May 23,2019 1 certify (or declare) under penalty of perjury that the foregoing is true and correct. Dated at Fountain Valley, California on this 28th day of May,2019. Aaron Kalman 1050 Talbert Avenue,Suite 300 W. Fountain Valley,CA 92708 6290023-Newport Harbor News Press Combined With Daily Pilot Page 1 of 2 Estanislau, Robin From: Sommerhauser, Lauren <Iommerhauser@orrick.com> Sent: Tuesday, May 28, 2019 3:54 PM To: Fritzal, Kellee Cc: Hamill, James; Penkower, Jon; Vigliotta, Mike; Estanislau, Robin; Garcia, Gilbert; Bulosan, Dahle Subject: RE: City of Huntington Beach-TEFRA Requests Yes it does. From: Fritzal, Kellee<KFritzal@surfcity-hb.org> Sent:Tuesday, May 28, 2019 3:52 PM To: Sommerhauser, Lauren<Iommerha use r@orrick.com> Cc: Hamill,James<jhamill@cscda.org>; Penkower,Jon <jpenkower@cscda.org>;Vigliotta, Mike<MVigliotta@surfcity- hb.org>; Estanislau, Robin<Robin.Estanislau@surfcity-hb.org>; Garcia, Gilbert<gilbert.garcia@surfcity-hb.org>; Bulosan, Dahle <DBulosan@surfcity-hb.org> Subject: Re: City of Huntington Beach-TEFRA Requests Does this meet all legal requirements Sent from my iPhone On May 28, 2019, at 3:45 PM, Sommerhauser, Lauren<Iommerhauser@orrick.com>wrote: Hi Kellee, attached are the proofs of publication. From: Fritzal, Kellee<KFritzal@surfcity-hb.org> Sent:Tuesday, May 28, 2019 3:34 PM To: Penkower,Jon <Openkower@cscda.org> Cc:Sommerhauser, Lauren<Iommerhauser@orrick.com>; Hamill,James<jhamill@cscda.org> Subject: RE: City of Huntington Beach-TEFRA Requests When and where were the public notices published,we need an Orange County newspaper From:Jon Penkower<ienkower@cscda.org> Sent:Tuesday, May 28, 2019 3:06 PM To: Bulosan, Dahle<DBulosan@surfcity-hb.org>; Rief,Sunny<Sunny.Rief @surfcity-hb.org> Cc: Fritzal, Kellee<KFritzal@surfcity-hb.org>; Lauren Sommerhauser<Iommerhauser@orrick.com>; James Hamill<ihamill@cscda.org> Subject: RE: City of Huntington Beach-TEFRA Requests Orrick has sent most cities a "no liability" letter. Do you have one on file? We last did a TEFRA for Huntington Villa Yorba Apartments a couple of years ago. I have.asked that they resend as soon as possible. From: Bulosan, Dahle<DBulosan@surfcity-hb.org> Sent:Tuesday, May 28, 2019 3:04 PM To: Rief, Sunny<Sunny.Rief@su rfcity-hb.org> Cc:Jon Penkower<ipenkower@cscda.org>; Fritzal, Kellee<KFritzal@surfcity-hb.org>; Lauren 1 Sommerhauser<Iommerhauser@orrick.com>;James Hamill <jhamill@cscda.org> Subject: Re: City of Huntington Beach-TEFRA Requests Thanks Jon! Would it be possible to expedite for today. We are finalizing out council report today. Thanks, Dahle On May 28, 2019, at 2:48 PM, Rief, Sunny<Sunny.Rief@surfcity-hb.org>wrote: Thank you Jon! Sunny Rief,CPA, CFE Project Manager Finance Department City of Huntington Beach 2000 Main Street Huntington Beach,CA 92648 Phone:(714)536-5907 Fax:(714)536-5934 sunnyrief@surfcity-hb.org From:Jon Penkower<jenkower@cscda.or>;> Sent:Tuesday, May 28, 2019 2:46 PM To: Bulosan, Dahle<DBulosan@surfcity-hb.org>; Fritzal, Kellee <KFritzal@surfcity- hb.or >; Rief, Sunny<Sunny.Rief@surfcity-hb.org> Cc: Lauren Sommerhauser<Iommerhauser@orrick.com>;James Hamill <iha mill @cscda.org> Subject: RE: City of Huntington Beach-TEFRA Requests Hi Dahle, We'll see if Orrick can send you a memo confirming your request. Thanks. Jon Penkower Managing Director 1700 North Broadway, Suite 405 Walnut Creek, CA 94596 Direct (925) 476-5887 Cell (415) 939-8484 <image004.png> www,cscda.org <image006 Jpg><image008 J pg> From: Bulosan, Dahle<DBulosan@surfcity-hb.org> Sent:Tuesday, May 28, 2019 2:16 PM To: Fritzal, Kellee<KFritzal@surfcity-hb.org>;Jon Penkower<jpenkower@cscda.org>; Rief, Sunny<Sunny.Rief@surfcity-hb.org> Cc: Lauren Sommerhauser<Iommerhauser@orrick.com>;James Hamill 2 <jhamill@cscda.org> Subject: RE: City of Huntington Beach-TEFRA Requests Hi Jon, Just to clarify. We would like documentation showing that the City of Huntington Beach has no financial obligation with both the $30 million Huntington Point Apartment and $28 million Hermosa Vista Apartment bonds. Thanks, Dahle Bulosan, CPA Finance Manager—Accounting Finance Department City of Huntington Beach 2000 Main Street Huntington Beach, CA 92648 Phone: (714)536-5648 dbulosan(cDsurfcity-hb.org From: Fritzal, Kellee<KFritzal@surfcity-hb.org> Sent:Tuesday, May 28, 2019 2:09 PM To:Jon Penkower<ienkower@cscda.org>; Rief, Sunny<Sunny.Rief @surfcity-hb.org> Cc: Bulosan, Dahle<DBulosan@surfcity-hb.org>; Lauren Sommerhauser <Isommerhauser@orrick.com>;James Hamill <]hamill@cscda.org> Subject: RE: City of Huntington Beach-TEFRA Requests Please send the proof of purchase, Finance is questioning. From:Jon Penkower<ienkower@cscda.org> Sent:Tuesday, May 28, 2019 1:53 PM To: Rief, Sunny<Sunny.Rief @surfcity-hb.org> Cc: Bulosan, Dahle<DBulosan@surfcity-hb.org>; Fritzal, Kellee<KFritzal@surfcity- hb.org>; Lauren Sommerhauser<Isommerhauser@orrick.com>;James Hamill <iha mill @cscda.org> Subject: RE: City of Huntington Beach-TEFRA Requests Hi Sunny, It was good speaking with you. We should have the notice publication affidavits any minute and by copy I'll ask Lauren to send them to you as well. My colleague James Hamill will attend the TEFRA hearings on behalf of CSCDA and both Mark Hyatt and Chris Burns will be there from KDF. Pursuant to our discussion, the attorneys haven't begun drafting any bond documents yet but we'd be happy to share them with you once that process has commenced. The projects are expecting bond allocation July 17th so I would imagine documentation would begin shortly thereafter. If you need anything else, please don't hesitate to contact me. Thanks again for your help. Jon Penkower Managing Director 1700 North Broadway, Suite 405 Walnut Creek, CA 94596 Direct (925) 476-5887 3 Cell (415) 939-8484 <image009.png> www.cscda.or <image010 Jpg><image011 Jpg> From: Rief, Sunny<Sunny.Rief @surfcity-hb.org> Sent:Tuesday, May 28, 2019 1:42 PM To:Jon Penkower<ienkower@cscda.org> Cc: Bulosan, Dahle<DBulosan@surfcity-hb.org>; Fritzal, Kellee<KFritzal@surfcity- hb.org> Subject:City of Huntington Beach-TEFRA Requests Hi Jon, I was given your contact information by Kellee Fritzal. We had a few quick questions regarding the financing that I was hoping you could answer. Could you please give me a call at your earliest convenience? My phone number is 714-536-5907.Thank you! Sunny Rief, CPA,CFE Project Manager Finance Department City of Huntington Beach 2000 Main Street Huntington Beach, CA 92648 Phone: (714) 536-5907 Fax: (714) 536-5934 sunny.rief@surfcity-hb.org NOTICE TO RECIPIENT I This e-mail is meant for only the intended recipient of the transmission;and may be a communication privileged by law. If received this e-mail in error, any review, use,dissemination,distribution,or copying of this e-mail is strictly prohibited. Please notify us immediately the error by return e-mail and please delete this message from your system.Thank you in advance for your cooperation. For more information about Orrick,please visit http:/ll�4n-vvy o&ick.com, In the course of our business relationship,we may collect,store and transfer information about you. Please see our privacy policy at https://www.orrick.com/Privacy-Policy to learn about how we use this information. <Daily Pilot AD#6290023 Proof of Publication.pdf> <Daily Pilot AD#6290167 Proof of Publication.pdf> NOTICE TO RECIPIENT I This e-mail is meant for only the intended recipient of the transmission,and may be a communication privileged by law. If you received this e-mail in error, any review, use,dissemination,distribution,or copying of this e-mail is strictly prohibited. Please notify us immediately of the error by return e-mail and please delete this message from your system.Thank you in advance for your cooperation. For more information about Orrick,please visit http.11wwKI.otTick.com. 4 TEFRA Public Hearings Pegasus School Huntington Pointe Apartments Hermosa Vista Apartments June 3 , 2019 SUPPLEMENTAL COMMUNICATION nftmaoere: 4�;- Tax and Equity Fiscal Responsibility Act (TEFRA) TEFRA is a Federal and State Tax Code, that allows for the issuance or refinancing of bonds, with a portion of the bonds to be tax exempt There is no fiscal impact to the City - the City is a conduit to allow for the tax exempt financing Bonds are limited obligations of the Issuance Organization (both the California Municipal Finance Authority and the California Statewide Communities Development Authority) ;. Paid solely by the Requestor No obligation of the City Not reported on City's financials Projects Pegasus School is requesting funding for construction of a science and technology building , remodeling school classrooms and parking improvements and related expenses Huntington Pointe and Hermosa Vista Apartments are existing affordable housing projects and are requesting bond refinancing for the acquisition , rehabilitation and improvements for the properties Public Hearing To satisfy the Federal and State tax code, the City is required to: Conduct tonight's public hearing under the requirements of TEFRA and the Internal Revenue Code of 1986; Adopt the Resolutions approving the issuance of the Bonds by both the California Municipal Finance Authority and the California Statewide Communities Development Authority for the financing of the projects. Questions?