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Findings 27 findings
F01
The Agency invoked the CRL power of tax increment financing to create a revenue stream from property tax growth, generally thirty years in length, for redevelopment projects. (FA-01-03)
F02
The City utilized the Agency funds for financing redevelopment projects which enhanced the quantity of projects that could be accomplished in a “low” property tax City. (FA-04)
F03
The Agency created TOPA#2’s 1,279 acres for the stated purpose of eliminating blight and for the revitalization of the downtown core. (FA- 05,06) (Att:2)
F04
City Council and Agency projects were governed by the identical five elected officials. (FA-07)
F05
The original redevelopment plan for these 22 acres known as “Jungleland” increased to 26.8 acres in May, 2012, with the procurement of “blighted” property west of the Civic Arts Plaza. (FA-08)
F06
The Agency used CRL eminent domain authority to procure the original 22-acre property where “The Lakes” project and the Civic Arts Plaza/City Hall are located. However, City documents state “No use of eminent domain" was utilized. (FA-08-11)
F07
The Agency entered an agreement with the Developer to develop a commercial mixed-use enterprise, “The Lakes” project, with two phases. Only the first phase has been completed. (FA-12-16)
F08
The Developer has the option to lease “The Lakes” property for up to 99 years, an option to purchase the property at any time and if the Agency desires to sell or otherwise assign its fee interest then it shall first offer to sell or otherwise assign its fee interest to the Developer. (FA-17, 18)
F09
The Developer has not paid rent due to the negotiated high threshold of return which has not been met. The Agency received possessory interest property taxes, which decreased by 68% between 2006 and 2012. The City received sales tax, which decreased 46% between 2006 and 2012. (FA-20-21)
F10
The Study outlines many scenarios for short-term, intermediate-term, and long-term solutions to improve economic success of “The Lakes” and, in extension, to the downtown core. (FA-22)
F11
The Agency selected a Developer who had the specific expertise and financial capability to complete the project. The Agency failed to use PPP “best practices” specifications to negotiate the lease. (FA-24) Thousand Oaks RDA/City: “The Lakes” Project 5
F12
The RSA Oversight Board is responsible to determine the disposition of the former Agency assets. (FA-25, 26) The total indebtedness for the TOPA#2 for FY 2010-11 was $207,674,694. This remains an obligation of the RSA through the year 2031. (FA-26) Recommendations
F13
“The Lakes” project agreement requires the Developer to construct a multi-tenant commercial retail/restaurant center of no less than 48,000 square feet up to 190,000 square feet. It was to include a cinema and parking structure on the Agency-owned site along with a number of amenities on the City sites known as the “Pond” and the “Plaza.” [Ref-11]
F14
In 2002, the first amendment of the DDA provided a second-phase option for the cinema and parking structure. [Ref-12]
F15
In 2008, the second amendment of the DDA provided for the flexibility in the mix of uses between restaurants and other retail businesses. [Ref-13]
F16
In August, 2005, “The Lakes” project opened with the first phase of 48,000 square feet of retail/restaurant use. The second-phase option has not been implemented. [Ref-13]
F17
In September, 2004, the mixed-use ground lease between Agency and Developer stipulated that the initial term is 55 calendar years with the Developer’s option to extend for four 10-year periods. [Ref-14] Thousand Oaks RDA/City: “The Lakes” Project 3
F18
The Developer has the option to purchase the site any time during the lease from the Agency “at a price equal to the greater of the fair market value at the highest and best use, or $2 million.” The Developer also has the right of first refusal if the Agency desires to sell or otherwise assign its fee interest in the site. [Ref-14]
F19
The Agency will receive 20% of “The Lakes” Participating Cash Flow, provided “The Lakes” earns a minimum 12% annual return. [Ref-15]
F20
The Developer has not reported any rent owed the Agency, as the Participating Cash Flow has never exceeded the 12% requirement. [Ref-15]
F21
The Agency received decreasing Possessory Interest Property Taxes for “The Lakes.” They decreased from $325,230 in 2006 to $158,100 in 2012. “The Lakes” generated sales tax for the City in 2006 of about $267,000. This decreased to $156,000 in 2012. [Ref-16]
F22
The Agency commissioned the Study to recommend additional development scenarios for enhancing economic performance of “The Lakes” project. [Ref-17]
F23
Political considerations were reported to have affected the scope of “The Lakes” project. [Ref-18]
F24
Keys to “best practice” according to PPP: [Ref-19] transparency and communication to prevent misperceptions best value good contract with a clearly defined method of dispute resolution clearly defined revenue stream candidates experienced in the specific area financial capacity of the private partner
F25
After sixty years, RDAs were dissolved by the “Dissolution Act” in June, 2011. This was upheld by the California Supreme Court effective February 1, 2012. (Att-01)
F26
The RSA Oversight Board has seven appointed members: [Ref-20] two by the Board of Supervisors two by the Mayor of Thousand Oaks one by the County Superintendent of Education one by the Chancellor of the California Community Colleges one from the largest Special District
F27
For FY 2010-11 the TOPA#2: [Ref-01, 03] total indebtedness was $207,674,694 4 Thousand Oaks RDA/City: “The Lakes” Project tax increment retained was $10,508,096 total assessed valuation was $1,916,051,637 debt ends 2031 Findings
Recommendations 1
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R01The Grand Jury recommends the sale of the east and west properties adjacent to the Civic Arts Plaza/City Hall to pay off long-term former Agency debt. As debt obligations are reduced, a greater percentage of the property tax for the land will return to school and community college districts, County, City and special districts. (FI-13) Responses Responses Required From: City Council City of Thousand Oaks (FI-01, FI-02, FI-03, FI-04, FI-05, FI-06, FI- 07, FI-08, FI-09, FI-10, FI-11, FI-12, FI-13) (R-01) Responses Requested From: Thousand Oaks Redevelopment Successor Agency Oversight Board (FI-12, FI-13) (R-01) References Ref-01. Chiang, John. California State Controller’s Office. “Community Redevelopment Agencies Annual Report.” Sacramento, December 10, 2010. Ref-02. Dardia, Michael. “Subsidizing Redevelopment of California.” Public Policy Institute of California. San Francisco, January 1998. Ref-03. Thousand Oaks Redevelopment Successor Agency, Oversight Board Meeting, Agenda packet. April 25, 2012. Ref-04. Thousand Oaks City staff. “Hypothetical Property Tax Increment” and “Typical California City Property Tax Increment Breakdown.” April 10, 2013. Ref-05. Thousand Oaks City Council. “Goals and Policies of the Thousand Oaks General Plan.” Resolution 70-381. Thousand Oaks, California, December 22, 1970. Ref-06. City of Thousand Oaks website. City Council minutes and Thousand Oaks Redevelopment minutes. www.toaks.org. Ref-07. City of Thousand Oaks. “Civic Arts Plaza Specific Plan No. 11”. Thousand Oaks California, May 22, 2012. Thousand Oaks RDA/City: “The Lakes” Project Ref-08. Berger, Leslie. ”Jungleland” Project’s Cost Still Unclear”. Los Angeles Times. November 11, 1989. www.latimes.com. Ref-09. Pascual, Psyche. “THOUSAND OAKS: Ruling Favors City on Jungleland Issue”. Los Angeles Times, October 11, 1990. Ref-10. Lunn, Mark. County Clerk and Recorder. Final Order of Condemnation, No.98763. Ventura County, California, January 16, 1991. Ref-11. “Disposition and Development Agreement by and between Thousand Oaks Redevelopment Agency and T.O. Civic Arts LLC, A California Limited Liability Company”. Contract No. 4704-2000. Thousand Oaks, California, July 25, 2000. Ref-12. “Disposition and Development Agreement by and between Thousand Oaks Redevelopment Agency and T.O. Civic Arts LLC, A California Limited Liability Company.” First amendment, Contract No. 4704-2002A. Thousand Oaks, California, July 23, 2002. Ref-13. “Disposition and Development Agreement by and between Thousand Oaks Redevelopment Agency and T.O. Civic Arts LLC, A California Limited Liability Company”. Second amendment, Contract No. 4704- 2008B. Thousand Oaks, California, May 27, 2008. Ref-14. Assessor of Ventura County. “Mixed Use Ground Lease.” Contract No. 6725-2004. Thousand Oaks, California, September 28, 2004. Ref-15. Finance Director, City of Thousand Oaks. “Lakes Audit” Finance Department. Thousand Oaks, California, October 8, 2008. Ref-16. Finance Department, City of Thousand Oaks. “Re: Grand Jury request for financial data.” May 20, 2013. Ref-17. The Concord Group, KTGY Group and the Moote Group. “Feasibility and Design Services for The Lakes and Adjacent Properties.” City of Thousand Oaks Redevelopment Agency, Final Report. Thousand Oaks, California, November 6, 2009. Ref-18. Knight, Michelle. “Battle over redevelopment agencies hits close to home.” Thousand Oaks Acorn. February 3, 2011. www.toacorn.com. Ref-19. “How PPPs Work: 7 Keys to Success.” www.ncppp.org/howpart/index. Ref-20. Thousand Oaks Redevelopment Successor Agency Oversight Board appointments. www.toaks.org. Attachments Att-01. Legislative Analyst’s Office: History of Redevelopment Att-02. Thousand Oaks Boulevard Project Area #2 Att-03. Hypothetical Property Tax Increment Example Att-04. Eastside Property (The Lakes) Thousand Oaks RDA/City: “The Lakes” Project 7 Att-05. Westside Property Glossary TERM DEFINITION Agency Thousand Oaks Redevelopment Agency Blight Creates a deteriorated area causing a serious physical and economic condition that can only be reasonably alleviated by redevelopment City City of Thousand Oaks County Ventura County CRL Community Redevelopment Law DDA Disposition and Development Agreement Developer T.O.Civic Arts, LLC FY Fiscal year Grand Jury Ventura County Grand Jury Plaza Walkways between “The Lakes” and Civic Arts Plaza buildings. Pond Two water features about 1.1 acres in front of “The Lakes” PPP Public-Private Partnerships RDA Redevelopment Agency RSA Redevelopment Successor Agency State California Study Feasibility and Design Services for the Lakes and Adjacent Properties TOPA#2 Thousand Oaks Project Area #2 8 Thousand Oaks RDA/City: “The Lakes” Project Attachment 01 Legislative Analyst’s Office: History of Redevelopment Thousand Oaks RDA/City: “The Lakes” Project 9 This page intentionally blank 10 Thousand Oaks RDA/City: “The Lakes” Project Thousand Oaks RDA/City: “The Lakes” Project 11 Attachment 02 Thousand Oaks Boulevard Project Area #2 12 Thousand Oaks RDA/City: “The Lakes” Project This page intentionally blank Thousand Oaks RDA/City: “The Lakes” Project 13 14 Thousand Oaks RDA/City: “The Lakes” Project Attachment 03 Hypothetical Property Tax Increment Example Thousand Oaks RDA/City: “The Lakes” Project 15 This page intentionally blank 16 Thousand Oaks RDA/City: “The Lakes” Project Thousand Oaks RDA/City: “The Lakes” Project 17 This page intentionally blank 18 Thousand Oaks RDA/City: “The Lakes” Project Attachment 04 Eastside Property “The Lakes” Thousand Oaks RDA/City: “The Lakes” Project 19 This page intentionally blank 20 Thousand Oaks RDA/City: “The Lakes” Project Thousand Oaks RDA/City: “The Lakes” Project 21 This page intentionally blank 22 Thousand Oaks RDA/City: “The Lakes” Project Attachment 05 Westside Property Thousand Oaks RDA/City: “The Lakes” Project 23 This page intentionally blank 24 Thousand Oaks RDA/City: “The Lakes” Project Thousand Oaks RDA/City: “The Lakes” Project 25
No Responses Found 1
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