1. Community Development Incentives*spell
City of Ka
Post office Box 1997 - Kalispell., Montana 59903-1997 - Telephone (406) 758-70()o Fax - (406)
758-7758
REPORT TO: Honorable Mayor and City Council
FROM: Kellie Danielson, Community & Economic Development
James H. Patrick, City Manager
SUBJECT: Business Incentive Guidelines
MEETING- DATE: January 23, 2008
BACKGROUND
The Community &Economic Development Department of the City of Kalispell is undertaking
marketing and promotion efforts to businesses that may have expansion opportunities. The
outreach includes both internal and external (in market and out of market) business firms.
Besides community information and data, the second most requested information from
businesses or consultants representing business firms is what are the financial incentive
opportunities from the community? The CD department would like to be able to respond with
incentive guidelines that are consistent, equitable and of value to the inquiring business
organization. A typical approach is to provide the incentive guidelines on the community website
and include the information in marketing materials.
Standard incentive elements
Common factors to assess when offering financial incentives include job creation, particularly
"net" new, which refers to new positions being created over and above the annual average
employee base; the creation of additional capital investment; wage levels that are "livable" in a
community; and incentivg those businesses that import money from outside the local service
economy.
Determining which Business to Incent
A standard regulation or policy for business incentives include those businesses that are in the
manufacturing, distribution, and/or professional and technical services sectors.
Because funds are in short supply and the demand for incentives are high thresholds need to be
set in order for the community to get the "biggest bang for the buck." Typical thresholds are an
annual average salary for the area, number of new positions created, additional capital
investment created, at least half of the businesses revenues are derived from outside of Montana,
and the business must be adding value to its product. Examples are logging is not considered
value added, but wood component/product manufacturing such as fence and doors are; printing is
not value added but software development is considered value added.
Eligible Kalispell Incentives
The industrial and technology tax increment financing districts established at Cold School Station
Business Park allow the TIF funds to be used for land acquisition, demolition and removal of
structures, infrastructure, the plans, appraisals, title searches, surveys and studies necessary to
prepare for infrastructure projects, the connection of infrastructure outside of the district, and to
bonds to pay eligible costs.
The deficient side of the incentives for Kalispell is if a business does not "fit" into the Old
School Station Business Park what incentives are available outside of using TIF increments` The
answer is not much. However is the City willing to provide infrastructure at the city's cost to
other sites outside of Old School Station in order to capture new jobs and investment` The most
widely used funding source for incentives from a city outside of TIF's are dedicated sales tax
revenues. Typically a city will have a dedicated quarter cent or more to economic development
activities.
Through the Montana Board of Investments (MBOI) the City can enter into lease facility
agreements with the MBOI to construct facilities to lease to expanding business. Therefore it is
attractive to market the city's ability to participate with MBOI and business in leasing facilities.
Suggested Incentives at Old School Station Business Park and Other Available Sites
• Infrastructure development assistance
• Site improvement assistance
• Assistance with facilities and or land with participation from MBOI
• Property tax abatement for the restoration or rehabilitation of historic buildings
(already adopted)
• Revolving loan fund (already adopted)
Other incentives to consider on a per project basis but not necessary to document are no charge
for hook up fees, fast track permitting, reduced water and/or wastewater rates for specific heavy
users, reduced right of way costs, etc.
RECOMMENDATION
The CD Department has created a user friendly incentive document to use in marketing materials
and place on the city website. The document is attached for your review and comment.
It would be beneficial for CD's outreach and current discussions with both internal and external
customers to have "approved" incentive guidelines from the City Council. The thresholds "set"
would then determine eligibility of interested business firms.
FISCAL IMPACT
Today there is no ability to show impact but when the City Council is presented a project that
needs approval the economic impact will be presented in the project materials.
Respectively submitted,
r
ellie Danielson
Community & Economic Development
mes H Patrick
ity Manager
Kalispell Economic Development Incentives
The City of Kalispell has created the following incentive guidelines for business seeking
incentive assistance. The focus of city policymakers is directed towards those value-added
businesses creating new jobs that pay at or above the County average wage, and creating
additional capital investment. The 2006 County average wage is $ 3 0,004 or $14.43 /hr.
The local incentives include the following:
* Infrastructure development and site improvement assistance is available in tax
increment financing district property (Old School Station Business Park)
* with the participation of the Montana Board of Investments the City may provide
assistance with facilities
* Property tax abatement for the restoration or rehabilitation of historic buildings
* A revolving loan fund to assist small business with gap financing
Local partners with additional business resources include the Kalispell Chamber of Commerce
and the Montana West Economic Development Corporation
Primary ... Guidelines
1. Creation of net new jobs with wage thresholds- For new business any job that is new to
Kalispell is a net new job. For expanding business net new job refers to any job created
over and above the employee base, which is determined by averaging the preceding
year's annual employment. A business must create 10 net new full-time positions to be
eligible for infrastructure and site incentive assistance.
2. In Kalispell the average county wage is $30,004 (2006). It should be noted that average
wage can include total compensation of salary, bonus and incentive pay, excluding fringe
benefits and owner's compensation. However, a business must provide health benefits to
its employees to be eligible for incentive assistance.
3. Capital investment is considered into the decision to provide incentives to a business. The
higher the capital investment the more potential tax base exists for local government and
a higher likelihood the business will have longer term presence in the community.
4. Corporate headquarters typically draw a larger annual payroll and import a majority of
their revenues. A corporate headquarter firm must create 5 net new positions to be
eligible for incentive assistance.
5. Emphasis is placed on businesses who sell a higher percentage of their products or
services outside of the local trade area. The target is for the business to have 50% of
revenues come from outside of the State of Montana. One of the primary goals of
economic development is to import more dollars into the local economy than what is
exported.
6. Financial risk -the city seeks businesses that are strong financially and has financing in
place to fund the expansion.
The amount of the incentives awarded correlate with the economic impact the project has on
the local community.
One Stop Assistance
The City of Kalispell will work closely with representatives of a business organization as the
business explores expansion opportunities in Kalispell. The City may establish a preliminary
plan review committee consisting of representatives from utility service providers, planning,
public works, fire marshal, and others as needed to review project plans. City representatives will
work throughout the entire project with the business to ensure the project moves forward in order
to meet expected completion dates.
Ineli ible business op erations
Businesses that do not qualify are retail, bank, S&L, or lending institutions, local
commercial insurance sales, utilities, trucking firms, or any commercial enterprise
deriving its revenues directly from non-commercial customers in exchange for personal
services such as, but not limited to, barber shops, photo studios and funeral services. An
exception is those businesses eligible for the historic rehabilitation property tax
abatement.