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ta <br />www.FinanceDTA.com <br />SECTION IV <br />LAND IMPROVEMENT INDIRECT <br />COSTS <br />These DIFs are summarized below by product type. <br />Table 22: DIF Summary by Product and Phase <br />JL <br />Apartment <br />$73,609,896 <br />$24,709,653 <br />$17,925,866 <br />$116,245,415 <br />Commercial <br />$4,086,912 <br />$1,927,749 <br />$2,983,120 <br />$8,997,782 <br />Hotel <br />$10,150 <br />$0 <br />$0 <br />$10,150 <br />Congregate <br />$5,346 <br />$0 <br />$0 <br />$5,346 <br />Amenity <br />1 $42,693 <br />$4,649 <br />$46,334 <br />1 $93,676 <br />Total DIFs <br />1 $77,754,997 <br />$26,642,051 <br />1 $20,955,320 <br />1 $125,352,369 <br />The DIFs do not include any potential DIF credits. We believe there may be credits, but they <br />will be negotiated as part of the DA. <br />G Bonds <br />The City will require that the Developer provide Subdivision Agreements to ensure the <br />completion of certain improvements. The typical method to guarantee the completion of <br />improvements is to provide a subdivision completion bond. The subdivision bond costs for <br />each phase of the Project are presented below. <br />Table 23: Subdivision Bond Costs <br />Apartment <br />$185,578 <br />$68,502 <br />$61,252 <br />$315,332 <br />Commercial <br />$6,665 <br />$0 <br />$0 <br />$6,665 <br />Hotel <br />$5,340 <br />$0 <br />$0 <br />$5,340 <br />Congregate <br />$4,790 <br />$0 <br />$0 <br />$4,790 <br />Amenity <br />$44,868 <br />$1,586 <br />$87,767 <br />$134,221 <br />Backbone <br />$26,825 <br />$0 <br />$0 <br />$26,825 <br />Total Bonds <br />$274,066 <br />$70,088 <br />$149,018 <br />$493,172 <br />H Mitigation Allowance <br />In most cases, retail leases are less than 10 years (although some offer tenant extension), <br />and this should allow the owner to coordinate tenant move -outs in accordance with <br />construction phasing. If there are existing tenant leases that could impact construction <br />timing, the owner may incur lease termination costs to entice existing tenants to abandon <br />their existing locations. We have included a $1.0 million allowance for the termination of <br />existing lease obligations. <br />Related Bristol at 3600 South Bristol Street <br />Land Residual Value Study Report <br />Exhibit 10 <br />September 27, 2023 <br />/ 21 <br />