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City of Pequot Lakes <br />Tax Increment Financing District 2 -2 <br />STATEMENT OF FISCAL AND ECONOMIC IMPACTS <br />Statement #1: If all of the projected captured net tax capacity of the project were hypothetically immediately available to each taxing <br />jurisdiction if TIF were not used, the tax capacitieis of each jurisdiction would be increased by the amounts shown <br />above, and the local tax rates of each jurisdiction would be decreased by the amounts shown. <br />Statement #2: As the projected captured tax capacity of the proejct would not be available without the use of TIF, the tax <br />capacities and tax rates of each jurisdiction will not be affected. <br />Statement #3: The estimated amount of tax increment (gross increment after State Auditor's deduction) generated over the life of the <br />TIF District is estimated to be: $ 802,487 <br />Statement #4: The estimated amount of increment is attributed to the local tax levies and captured as a result of the creation <br />of this TIF District for the following local units: <br />City of Pequot Lakes $ 482,357 <br />Crow Wing County $ 231,765 <br />School District #186 $ 76,761 <br />Statement #5: It is expected that the request for certification will be after July 1, 2024 but before June 30, 2025. <br />The Original Net Tax Capacity will be based on estimated market value that exists on January 2, 2024 for taxes payable 2025. <br />(1) Taxable net tax capacity = total net tax capacity less value captured in TIF Districts and powerline value. <br />(2) The impacts upon other taxing jurisdictions not included since they represent a small percentage of the total tax rate. <br />David Drown Associates Exhibit 4 <br />Without TIF District <br />With TIF District <br />2022 /Pay 2023 <br />Original <br />2022 /Pay 2023 <br />Projected <br />Hypothetical <br />New <br />Hypothetical <br />Hypothetical <br />Taxing <br />Taxable Net <br />Local <br />Taxable Net <br />Captured Net <br />Tax Generated <br />Taxable Net <br />Adjusted Local <br />Decrease in <br />Jurisdiction <br />Tax Capacity(') <br />Tax Rate <br />Tax Capacityi'i <br />Tax Capacity <br />By TIF <br />Tax Capacity <br />Tax Rate <br />Tax Rate <br />City of Pequot Lakes <br />4,474,445 <br />50.089% <br />4,474,445 <br />99,065 <br />49,621 <br />4,573,510 <br />49.004% <br />1.085% <br />Crow Wing County <br />183,040,356 <br />24.067% <br />183,040,356 <br />99,065 <br />23,842 <br />183,139,421 <br />24.054% <br />0.013% <br />School District #186 <br />53,714,879 <br />7.971% <br />53,714,879 <br />99,065 <br />7,896 <br />53,813,944 <br />7.956% <br />0.015% <br />Other (2) <br />— <br />1.205% <br />— <br />99,065 <br />1,194 <br />— <br />1.205% <br />— <br />Totals <br />83.332% <br />82,553 <br />82.219% <br />1.113% <br />Statement #1: If all of the projected captured net tax capacity of the project were hypothetically immediately available to each taxing <br />jurisdiction if TIF were not used, the tax capacitieis of each jurisdiction would be increased by the amounts shown <br />above, and the local tax rates of each jurisdiction would be decreased by the amounts shown. <br />Statement #2: As the projected captured tax capacity of the proejct would not be available without the use of TIF, the tax <br />capacities and tax rates of each jurisdiction will not be affected. <br />Statement #3: The estimated amount of tax increment (gross increment after State Auditor's deduction) generated over the life of the <br />TIF District is estimated to be: $ 802,487 <br />Statement #4: The estimated amount of increment is attributed to the local tax levies and captured as a result of the creation <br />of this TIF District for the following local units: <br />City of Pequot Lakes $ 482,357 <br />Crow Wing County $ 231,765 <br />School District #186 $ 76,761 <br />Statement #5: It is expected that the request for certification will be after July 1, 2024 but before June 30, 2025. <br />The Original Net Tax Capacity will be based on estimated market value that exists on January 2, 2024 for taxes payable 2025. <br />(1) Taxable net tax capacity = total net tax capacity less value captured in TIF Districts and powerline value. <br />(2) The impacts upon other taxing jurisdictions not included since they represent a small percentage of the total tax rate. <br />David Drown Associates Exhibit 4 <br />